tag:blogger.com,1999:blog-86960482581239807252024-02-19T17:18:43.298-08:00________FINANZAS CON LAURA Y MARIAfinanzas con laura y mariahttp://www.blogger.com/profile/13906343085291742772noreply@blogger.comBlogger3125tag:blogger.com,1999:blog-8696048258123980725.post-4525087708284007122011-05-09T02:15:00.000-07:002011-05-09T02:16:07.341-07:00<div style="MARGIN: 0px auto 10px; TEXT-ALIGN: center"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhYFoRvAbAIE6lmMWM6RPvrtlDWnaI1KpTgusCBSbj-YeR6QGoLifkKmjRVvEzuRIzcEUqBaFqvD7tq2ejvpJpYiNJPEqdHGJ2_mC9gWmt_RObQTzPcz6_wQLZFYyEhIJO-ttXBWR7-3QUH/s1600/fio%25231%25232%2521.jpg"><img alt="" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhYFoRvAbAIE6lmMWM6RPvrtlDWnaI1KpTgusCBSbj-YeR6QGoLifkKmjRVvEzuRIzcEUqBaFqvD7tq2ejvpJpYiNJPEqdHGJ2_mC9gWmt_RObQTzPcz6_wQLZFYyEhIJO-ttXBWR7-3QUH/s320/fio%25231%25232%2521.jpg" border="0" /></a> </div><div style='clear:both; text-align:CENTER'><a href='http://picasa.google.com/blogger/' target='ext'><img src='http://photos1.blogger.com/pbp.gif' alt='Posted by Picasa' style='border: 0px none ; padding: 0px; background: transparent none repeat scroll 0% 50%; -moz-background-clip: initial; -moz-background-origin: initial; -moz-background-inline-policy: initial;' align='middle' border='0' /></a></div>finanzas con laura y mariahttp://www.blogger.com/profile/13906343085291742772noreply@blogger.com0tag:blogger.com,1999:blog-8696048258123980725.post-4032761062664669052011-01-31T07:16:00.000-08:002011-02-22T07:07:43.118-08:00Gestión y control de tesorería<span style="font-family: Verdana, sans-serif; font-size: x-small;">En esta unidad vamos a ver los diferentes libros y registros que hay en las empresas, para poder llevar un control de las mismas. Estos libros y registros pueden ser obligatorios o voluntarios, pero si siguen leyendo a continuación podrán ver con más detalle, cuales son y sus funciones:</span><br />
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<strong><span style="color: blue;"></span></strong><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"><u><strong>LIBROS Y REGISTROS EN LA EMPRESA</strong></u> <span style="color: blue;"> <a href="http://cpn.mef.gob.pe/cpn/Libro3/ic/INSTRUCTIVO_001.pdf">(Introducción)</a></span></span><br />
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<span style="font-family: Verdana; font-size: x-small;">El libro o libro registro: Es un libro que está encuadernado y su presentación en una entidad pública, por lo general, es obligatoria.</span><br />
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<span style="font-family: Verdana; font-size: x-small;">El registro: Este por lo contrario no está encuadernado, son hojas sueltas que se archivan en una carpeta o en un armario archivador, pero su presentación no es obligatoria ya que solo es para información interna de la empresa.</span><br />
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<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; margin: auto auto auto 5.4pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 586px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #b8cce4; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: black 1pt solid; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 205.55pt;" valign="top" width="274"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Obligatorios</span></b></div></td><td style="background: #b8cce4; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: black 1pt solid; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 233.9pt;" valign="top" width="312"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Voluntarios</span></b><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;"></span></div></td></tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 205.55pt;" valign="top" width="274"><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro Diario.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro de Inventarios y Cuentas anuales.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro o registro Mayor.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro o libros de actas.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de acciones nominativas.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de socios.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de contratos.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de aportaciones al capital.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libros registro del IVA.</span></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 233.9pt;" valign="top" width="312"><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de caja.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de bancos.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registrode efectos a cobrar.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro registro de efectos a pagar.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro de cuentas corrientes con clientes.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro de cuentas corrientes con proveedores.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Registro de clientes.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Registro de proveedores.</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Libro inventario de almacén</span></span></div><div class="MsoNormalCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: CA;">·</span><span style="font-family: "Times New Roman", "serif"; mso-fareast-font-family: Symbol; mso-fareast-language: CA;"> </span><span style="font-family: "Verdana", "sans-serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: CA;">Registro de fichas valorativas de almacén.</span></span></div></td></tr>
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<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong>LIBRO DE REGISTRO DE CAJA. GESTIÓN<span style="mso-spacerun: yes;"> </span>DE CAJA </strong></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">El libro<span style="mso-spacerun: yes;"> </span>de caja, esta compuesto<span style="mso-spacerun: yes;"> </span>de todas las entradas y<span style="mso-spacerun: yes;"> </span>salidas del efectivo<span style="mso-spacerun: yes;"> </span>de la empresa, incluidos los cheques entregados<span style="mso-spacerun: yes;"> </span>por<span style="mso-spacerun: yes;"> </span>los<span style="mso-spacerun: yes;"> </span>deudores que tiene la<span style="mso-spacerun: yes;"> </span>empresa.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Para poder distinguir<span style="mso-spacerun: yes;"> </span>entre <i style="mso-bidi-font-style: normal;">el libro<span style="mso-spacerun: yes;"> </span>de registro de caja</i><span style="mso-spacerun: yes;"> </span>de <i style="mso-bidi-font-style: normal;">la<span style="mso-spacerun: yes;"> </span>cuenta<span style="mso-spacerun: yes;"> </span>contable Caja</i> ( que esta<span style="mso-spacerun: yes;"> </span>dentro<span style="mso-spacerun: yes;"> </span>de el libro mayor) tenemos que saber : </span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Sus funciones<span style="mso-spacerun: yes;"> </span>son totalmente<span style="mso-spacerun: yes;"> </span>diferentes.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>En el Diario copiamos todas las anotaciones del<span style="mso-spacerun: yes;"> </span>libro de registro<span style="mso-spacerun: yes;"> </span>de caja, utilizando el método contable y<span style="mso-spacerun: yes;"> </span>del libro<span style="mso-spacerun: yes;"> </span>diario<span style="mso-spacerun: yes;"> </span>pasamos<span style="mso-spacerun: yes;"> </span>los apuntes<span style="mso-spacerun: yes;"> </span>necesarios<span style="mso-spacerun: yes;"> </span>a la cuenta de caja.</span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Los formatos de ambos libros son<span style="mso-spacerun: yes;"> </span>distintos.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="color: blue; font-size: x-small;"><a href="http://www.monografias.com/trabajos78/libro-caja/libro-caja.shtml">(más información)</a></span><br />
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</span><span style="font-family: Verdana, sans-serif; font-size: x-small;"><u>La gestión<span style="mso-spacerun: yes;"> </span>eficiente<span style="mso-spacerun: yes;"> </span>de caja<span style="mso-spacerun: yes;"> </span>comporta<span style="mso-spacerun: yes;"> </span>la<span style="mso-spacerun: yes;"> </span>realización de la siguientes tareas:</u></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Deberá haber<span style="mso-spacerun: yes;"> </span>un<span style="mso-spacerun: yes;"> </span>responsable principal<span style="mso-spacerun: yes;"> </span>( uno de los empleados )<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>un sustituto<span style="mso-spacerun: yes;"> </span>el mismo .</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Tener <span style="mso-spacerun: yes;"> </span>una<span style="mso-spacerun: yes;"> </span>visión<span style="mso-spacerun: yes;"> </span>anticipada a los<span style="mso-spacerun: yes;"> </span>gastos<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>podemos tener<span style="mso-spacerun: yes;"> </span>en<span style="mso-spacerun: yes;"> </span>efectivo diariamente.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Tener un stock<span style="mso-spacerun: yes;"> </span>adecuado<span style="mso-spacerun: yes;"> </span>de dinero.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Todo pago<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>cobro<span style="mso-spacerun: yes;"> </span>deberá estar<span style="mso-spacerun: yes;"> </span>justificado<span style="mso-spacerun: yes;"> </span>mediante un documento que lo acredite.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Anotación <span style="mso-spacerun: yes;"> </span>diligente de las operaciones.</span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Cuadrar <span style="mso-spacerun: yes;"> </span>la caja<span style="mso-spacerun: yes;"> </span>diariamente al<span style="mso-spacerun: yes;"> </span>terminar la jornada.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Recuento de la caja: anotar<span style="mso-spacerun: yes;"> </span>en una lista<span style="mso-spacerun: yes;"> </span>el dinero que<span style="mso-spacerun: yes;"> </span>tenemos<span style="mso-spacerun: yes;"> </span>físicamente<span style="mso-spacerun: yes;"> </span>en la caja.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Arqueo de caja:<span style="mso-spacerun: yes;"> </span>comprobar<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>el dinero<span style="mso-spacerun: yes;"> </span>físico cuadra<span style="mso-spacerun: yes;"> </span>con<span style="mso-spacerun: yes;"> </span>el importe<span style="mso-spacerun: yes;"> </span>anotado en el libro de la caja<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>con el saldo<span style="mso-spacerun: yes;"> </span>obtenido<span style="mso-spacerun: yes;"> </span>de los<span style="mso-spacerun: yes;"> </span>justificantes de cobros y pagos .</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-spacerun: yes;"> </span>Si <span style="mso-spacerun: yes;"> </span>dicho<span style="mso-spacerun: yes;"> </span>importe<span style="mso-spacerun: yes;"> </span>no<span style="mso-spacerun: yes;"> </span>coincide<span style="mso-spacerun: yes;"> </span>puede ser<span style="mso-spacerun: yes;"> </span>debido : </span></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Error a la<span style="mso-spacerun: yes;"> </span>hora <span style="mso-spacerun: yes;"> </span>de realizar<span style="mso-spacerun: yes;"> </span>cobros<span style="mso-spacerun: yes;"> </span>o pagos.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Errores <span style="mso-spacerun: yes;"> </span>en los justificantes<span style="mso-spacerun: yes;"> </span>o<span style="mso-spacerun: yes;"> </span>en el libro de caja.</span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l1 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span>Por la perdida<span style="mso-spacerun: yes;"> </span>de alguno de los justificantes<span style="mso-spacerun: yes;"> </span>de cobro<span style="mso-spacerun: yes;"> </span>o pago.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Sino <span style="mso-spacerun: yes;"> </span>pudiéramos <span style="mso-spacerun: yes;"> </span>resolver<span style="mso-spacerun: yes;"> </span>el descuadre<span style="mso-spacerun: yes;"> </span>deberíamos realizar<span style="mso-spacerun: yes;"> </span>una anotación ene l libro de caja<span style="mso-spacerun: yes;"> </span>que corrija la diferencia de saldos.</span><br />
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<span style="font-family: Verdana; font-size: x-small;"><span style="color: black;"><span style="background-color: #cfe2f3;">Caso práctico</span>:</span></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Realiza las anotaciones en el libro registro de caja de la empresa Antorcha, SL., correspondiente a las operaciones siguientes:</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><br />
</div><ul style="margin-top: 0cm;" type="disc"><li class="MsoNormal" style="margin: 0cm 0cm 0pt; mso-list: l1 level1 lfo1; tab-stops: list 36.0pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-spacerun: yes;"> </span>Día 21 de mayo de 2010</span></span></span></li>
</ul><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES;"> </span><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Saldo anterior: 1.250 euros</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Pago de un anticipo al trabajador Sr. Antonio Canales por 250 euros.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Cobro de la factura nº. 230/2010 por 2.399 euros en cheque.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Reintegro de 1.000 euros de la c/c nº 5467.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Pago a Espot, S.A, su factura nº. 34/2010 por valor de 345,50 euros.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 18pt;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 9pt; mso-list: l0 level4 lfo2; text-indent: 0cm;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="font-family: Symbol; mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Día 22 de mayo de 2010</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Pago material de oficina a Ofimatix, S.A factura nº. 35/2010 por 92,30 euros.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span style="mso-ansi-language: ES;">Ingreso del cheque anterior en la cuenta corriente <span style="font-size: xx-small;">nº 5400.</span></span></span></span></span><br />
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<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; margin: auto 4.8pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-left: center; mso-table-lspace: 7.05pt; mso-table-rspace: 7.05pt; mso-table-top: 1.8pt; mso-yfti-tbllook: 480; width: 651px;"><tbody>
<tr style="height: 13.7pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td colspan="5" style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 13.7pt; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 488.05pt;" valign="top" width="651"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><b><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Libro registro de caja</span></b><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 13.7pt; mso-yfti-irow: 1;"><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><b><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Fecha</span></b><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><b><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Concepto-operación</span></b><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><b><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cobros</span></b><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><b><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pagos</span></b><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><b><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Saldo</span></b><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 12.45pt; mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">21-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Saldo anterior</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1.250</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 13.7pt; mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">21-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pago anticipo Sr. Antonio Canales</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">250</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1.000</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 12.45pt; mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">21-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Cobro factura nº 230/2010,cheque</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2.399</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">3.399</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 13.7pt; mso-yfti-irow: 5;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">21-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Reintegro de c/c nº. 5467</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1.000</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">4.399</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 12.45pt; mso-yfti-irow: 6;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">21-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pago a Espot, S.A factura 34/2010</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">345,50</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">4053,5</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 12.45pt; mso-yfti-irow: 7;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">22-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Pago a Ofimatix S,A. factura nº. 35/2010</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">92,30</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 12.45pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">3961,2</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
<tr style="height: 13.7pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" valign="top" width="96"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">22-05-10</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 236.25pt;" valign="top" width="315"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">Ingreso cheque en c/C nº. 5400</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 56.75pt;" valign="top" width="76"></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 47.3pt;" valign="top" width="63"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">2.399</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 13.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-left: center; mso-element-top: 1.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: 7.5pt; mso-ansi-language: ES; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;">1.562,2</span><span style="font-family: "Times New Roman", "serif"; font-size: 12pt; mso-ansi-language: ES; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: ES;"></span></div></td></tr>
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; mso-ansi-language: ES;">Libro registro:</span></b><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"> Con el cual las empresas llevan a cabo el registro de las operaciones</span> bancarias, a través de cuentas corrientes, cuentas ahorro o cuentas de crédito, (las cuentas de ahorro son menos utilizadas por las empresa al contrario que las cuentas corrientes).</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Cada libro es independiente al resto, va asociado a una determinada cuenta, la cual no influirá con las restantes.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">En la <b style="mso-bidi-font-weight: normal;">gestión de las cuentas corrientes</b> se suelen observar el siguiente procedimiento:</span></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Cumplimiento de las recomendaciones en el uso de los cheques.<a href="http://www.abansa.org.sv/wfOtro.aspx?codigo=252"> para más información</a></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Todos los cheques realizados quedaran<span style="mso-spacerun: yes;"> </span>registrados en la hoja de control del talonario y en su mismo momento en el libro de bancos.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Todas las operaciones relacionadas con la cuenta corriente, ya sean transferencias, cobros domiciliados etc., serán registrados automáticamente en el libro de bancos.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Contraste y punteo de las operaciones contenidas en los extractos y en el libro de bancos.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Ordenar los extractos de forma cronológica.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Los importes de los extractos bancarios y el saldo de la cuenta deben coincidir.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Llevar un control continuo del saldo, por si hubiera algún imprevisto o error poder resolver el problema a tiempo.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Poder prevenir a tiempo cualquier cobro inesperado, para no dejar la cuenta al descubierto, y poder resolver el problema con antelación suficiente.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l4 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Tener una buena relación con las entidades bancarias, para podernos beneficiar en caso necesario.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><br />
<span style="font-size: x-small;"></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;">Efectos de giro: </span></b><span style="mso-ansi-language: ES;">Medios que utilizan las empresas<span style="mso-spacerun: yes;"> </span>para poder saldar sus deuda (ya sea el cliente o proveedor<b style="mso-bidi-font-weight: normal;">). Ejemplo: </b>Letras de cambio, pagarés, recibos <span style="color: #1f497d; mso-themecolor: text2;"><a href="http://rgqfinances.blogspot.com/">más información</a></span></span></span> </span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><br />
<span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="background-color: #cfe2f3; font-family: Verdana, sans-serif; font-size: x-small;">Caso práctico:</span></span><br />
<br />
<span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">La empresa Solmenia S.A, tiene abierta la cuenta de crédito nº 2345, por un límite de 28.000 euros, en el Banco Hispano, S.A, con domicilio en la calle Ruter, 8 – 08225 Barcelona.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><u><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Las operaciones que ha realizado son las siguientes:</span></span></u></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">15-06-10: Saldo dispuesto: 23.546 euros</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">23-06-10: Pago cheque nº 234: 3.534 euros</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">29-06-10: Transferencia a nuestro favor: 1.500 euros</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">02-07-10: Ingreso en efectivo: 5.000 euros</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">06-07-10: Orden de pago: 2.400 euros</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">10-07-10: Orden de transferencia efectuada a nuestro cargo: 2.300 euros.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><u>Registra en el libro de bancos las operaciones anteriores.</u></span></span></div><div class="MsoListParagraph" style="margin: 0cm 0cm 10pt 54pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="line-height: 115%; mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><shapetype coordsize="21600,21600" filled="f" id="_x0000_t32" o:oned="t" o:spt="32" path="m,l21600,21600e"><path arrowok="t" fillok="f" o:connecttype="none"></path><lock shapetype="t" v:ext="edit"></lock></shapetype></span><shape id="_x0000_s1028" o:connectortype="straight" style="flip: y; height: 254.5pt; left: 0px; margin-left: -1.2pt; margin-top: 67.05pt; position: absolute; text-align: left; width: 0px; z-index: 251660288;" type="#_x0000_t32"></shape><shape id="_x0000_s1029" o:connectortype="straight" style="flip: y; height: 254.5pt; left: 0px; margin-left: 508.3pt; margin-top: 67.85pt; position: absolute; text-align: left; width: 0.05pt; z-index: 251661312;" type="#_x0000_t32"><span style="font-family: Verdana, sans-serif;"></span></shape><shape id="_x0000_s1026" o:connectortype="straight" style="flip: y; height: 0.8pt; left: 0px; margin-left: -1.25pt; margin-top: 67.05pt; position: absolute; text-align: left; width: 509.55pt; z-index: 251658240;" type="#_x0000_t32"><span style="font-family: Verdana, sans-serif;"></span></shape><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;">Las anotaciones en el libro se realizan aplicando criterios contables, desde el punto de vista de la empresa. Así, las disposiciones de crédito irán al Haber y los diferentes ingresos al Debe, resultando siempre un saldo acreedor. El banco, sin embargo, efectúa una mecánica totalmente contraria.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Entidad bancaria: Banco Hispano, S.A.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Domicilio: Ruter, 8 – 08225 Terrassa</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Tipo de cuenta: Crédito</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Límite de crédito: 28.000 euros</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;">Número de cuenta contable: 572001<span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>Código cuenta cliente: 0198 0098 23 0000087643</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: 9pt; line-height: 115%; mso-ansi-language: ES;"><span style="mso-tab-count: 7;"> </span><span style="mso-tab-count: 3;"> </span>Hoja nº. : 6</span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; margin: auto auto auto 36pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Fecha</span></b></div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Concepto-operación</span></b></div></td><td colspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99.25pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Movimientos</span></b></div></td><td colspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Saldo</span></b></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Debe</span></b></div></td><td style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Haber</span></b></div></td><td style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Dispuestos</span></b></div></td><td style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">No dispuestos</span></b></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">15-06-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Saldo anterior</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">23.546</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">4.454</span></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">23-06-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Pago cheque nº 234</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">3.534</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">27.080</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">920</span></div></td></tr>
<tr style="mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">29-06-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Transferencia a n/favor</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">1.500</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">25.580</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">2.420</span></div></td></tr>
<tr style="mso-yfti-irow: 5;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">02-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Ingreso en efectivo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">5.000</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">20.580</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">7.420</span></div></td></tr>
<tr style="mso-yfti-irow: 6;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">06-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Orden de pago</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">2.400</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">24.580</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">5.020</span></div></td></tr>
<tr style="mso-yfti-irow: 7; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 54.45pt;" valign="top" width="73"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">10-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Orden transferencia n/cargo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.65pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">2.300</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.75pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">26.880</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">2720</span></div></td></tr>
</tbody></table><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><br />
</div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Calibri; font-size: small;"></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Calibri; font-size: small;"></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Calibri; font-size: small;"></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Calibri; font-size: small;"></span></span></div></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Modalidades de efectos:</span></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Efectos a pagar</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Efectos a cobrar en cartera</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Efectos en gestión de cobro</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Efectos negociados o descontados</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Efectos impagados</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;">Efectos a pagar: </span></b><span style="mso-ansi-language: ES;">Tiene como función controlar las deudas con proveedores o acreedores, con el fin de saldar la deuda en la fecha estipulada.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 18pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">El libro registro puede variar según la empresa en más o menos columnas.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 18pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">La relación de pago entre proveedores y acreedores deberá establecerse según el tipo de circunstancias entre ellos:</span></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Las condiciones normalmente son estipuladas por el proveedor, a excepción de algunos casos concretos.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Si las condiciones acordadas son exigidas por la empresa (pago al contado o anticipado), se ha de intentar llevar a un acuerdo donde también se favorezca en cliente según vayan teniendo mayor relación comercial.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Llevar un control de las cuentas, para poder proveer cualquier imprevisto.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Intentar que la ultima alternativa a tomar sea la devolución de un efecto, con anterioridad deberíamos intentar llegar a un acuerdo con el proveedor.</span></span></span><br />
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<span style="background-color: #cfe2f3; color: black; font-family: Verdana; font-size: x-small;">Caso práctico:</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="font-size: x-small;"></span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><br />
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<span lang="CA" style="font-family: Verdana, sans-serif; font-size: x-small;">Efectúa las anotaciones en el libro registro de efectos a pagar , correspondientes a los siguientes efectos, domiciliados en la c/c nº 2345 del Banco Hispano, S.A:</span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span lang="CA" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span lang="CA">Letra emitida por Suert, S.A por 2.000 euros, aceptada el 06-02-2010 y con vencimiento 23-04-2010.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span lang="CA" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span lang="CA">Pagaré contra nuestra cuenta corriente por 9.345,34 euros, a favor de Salinas, S.L., emitido el 25-03-2010 y con vencimiento 06-09-2010.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span lang="CA" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span lang="CA">Recibo extendido por Atlas, S.A., por un importe de 6.789,23 euros, sin aceptación y con vencimento el día 30-06-2010</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span lang="CA" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span lang="CA">Letra girada por Oslos, S.L., por 1.456 euros, aceptada el 03-05-2010 y con vencimiento el 23-10-2010.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; tab-stops: list 36.0pt; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span lang="CA" style="mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span dir="ltr"><span lang="CA">Letra librada por Discoveri, S.A. por un importe de 12.000 euros, aceptada el 23-06-2010, y con vencimiento el 09-12-2010, con gastos.</span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; margin: auto auto auto -39.6pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 480;"><tbody>
<tr style="mso-yfti-irow: 0;"><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><b><span style="font-family: Verdana, sans-serif; font-size: xx-small; mso-ansi-language: ES;">Fecha aceptación</span></b></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><b><span style="font-family: Verdana, sans-serif; font-size: xx-small; mso-ansi-language: ES;">Librador</span></b></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><b><span style="font-family: Verdana, sans-serif; font-size: xx-small; mso-ansi-language: ES;">Vto.</span></b></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: xx-small;"><b><span style="mso-ansi-language: ES;">Importe</span></b><span style="mso-ansi-language: ES;"> <b></b></span></span></span></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><b><span style="font-family: Verdana, sans-serif; font-size: xx-small; mso-ansi-language: ES;">Domicilio del pago</span></b></div></td><td style="background: #99ccff; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><b><span style="font-family: Verdana, sans-serif; font-size: xx-small; mso-ansi-language: ES;">Observaciones</span></b></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">06-02-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Suert, S.A.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">23-04-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">2.000</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">25-03-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Salinas, S.L.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">06-09-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">9.345,34</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Pagaré</span></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">------</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Atlas, S.A.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">30-06-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">6.789,23</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; mso-ansi-language: ES;"><span style="font-size: xx-small;"><span style="mso-spacerun: yes;"> </span>Recibo sin aceptación</span></span></div></td></tr>
<tr style="mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">03-05-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Oslos, S.L.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">23-10-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">1.456</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"></div></td></tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">23-06-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div class="MsoNormal" style="margin: 0cm 0cm 0pt;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Discoveri, S.A.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">09-12-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">12.000</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 99pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 117pt;" valign="top" width="156"><div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana; font-size: xx-small; mso-ansi-language: ES;">Con gastos</span></div></td></tr>
</tbody></table><br />
<span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;">Efectos a cobrar: </span></b><span style="mso-ansi-language: ES;">Tienen como función saldar la deuda con clientes o deudores<b style="mso-bidi-font-weight: normal;">.</b></span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Estos no pueden denominarse efectos a cobrar hasta que no hayan sido aceptados. </span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">El descuento comercial de efectos es realizado por las empresas siempre que necesiten de forma inmediata dinero líquido. (Por ello el banco se queda un tanto por ciento del dinero ya que nos esta prestando el dinero.)</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="font-size: x-small;"><br />
<span style="font-family: Verdana, sans-serif;"></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;">Gestión de cobro </span></b><span style="mso-ansi-language: ES;">(descontar el efecto, cobrar el mismo). Este supone menos gastos para la empresa ya que el banco no nos cargaría por ello ningún importe, pero tiene menos liquidez ya que hemos de esperar a su vencimiento para cobrar el mismo.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><br />
<span style="background-color: #cfe2f3; color: black; font-family: Verdana, sans-serif; font-size: x-small;">Caso práctico:</span><br />
<br />
<span style="font-family: "Verdana", "sans-serif"; font-size: x-small; line-height: 115%; mso-ansi-language: ES;">Realiza el registro en el libro de efectos a cobrar , relativo a los siguientes efectos:</span><br />
<div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="line-height: 115%; mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">-</span><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;">Pagaré recibido a cargo de Lap, S.L., de Valencia, por<span style="mso-spacerun: yes;"> </span>9.345 euros,<span style="mso-spacerun: yes;"> </span>emitido el 02-07-2010, con vencimiento el 10-11-2010. Realizada gestión de cobro por el Hispano.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="line-height: 115%; mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">-</span><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;">Letra girada a Envacolor, S.A., de Huesca, por 4.238 euros, el 07-07-2010, aceptada el 15-07-2010, con vencimiento el 30-11-2010. Entrega en gestión de cobro el 24-11-2010.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="line-height: 115%; mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">-</span><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;">Recibo emitido a cargo de GTM, S.A, de Granada, por 1.500 euros, el 15-07-2010. Aceptada el 27-07-2010 con vencimiento 01-12-2010. Descontado el<span style="mso-spacerun: yes;"> </span>02-08-2010.</span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="line-height: 115%; mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;"><span style="font-family: Calibri;">-</span><span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-family: "Verdana", "sans-serif"; line-height: 115%; mso-ansi-language: ES;">Letra librada a cargo de Gespro, S.A., de Lugo, por 19.000 euros, el 27-07-2010. Sin aceptar, con vencimiento<span style="mso-spacerun: yes;"> </span>a la vista. Entregada en gestión de cobro el 05-08-2010.</span></span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; margin: auto auto auto -30.05pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed; mso-yfti-tbllook: 1184; width: 718px;"><tbody>
<tr style="height: 16.6pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Fecha libramiento</span></b></div></td><td colspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 4cm;" width="151"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Librado</span></b></div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.8pt;" width="85"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Fecha aceptación</span></b></div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Vto. </span></b></div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" width="66"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Importe</span></b></div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Fecha salida</span></b> </div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Entidad negociadora</span></b></div></td><td rowspan="2" style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 16.6pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Observa-ciones</span></b></div></td></tr>
<tr style="height: 21.1pt; mso-yfti-irow: 1;"><td style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 21.1pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Nombre</span></b></div></td><td style="background: #c6d9f1; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 21.1pt; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Población</span></b></div></td></tr>
<tr style="height: 20.7pt; mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">02-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Lap, S.L.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Valencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.8pt;" width="85"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">02-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">10-11-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" width="66"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">9.345</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">07-11-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.7pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="76"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Pagaré</span></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">07-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Envacolor, S.A.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Huesca</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.8pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">15-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">30-11-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">4.238</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">24-11-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><br />
</span></div></td></tr>
<tr style="height: 22.15pt; mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">15-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">GTM, S.A.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Granada</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.8pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">27-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">01-12-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">1.500</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">02-08-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 22.15pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Recibo aceptado</span></div></td></tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">27-07-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Gespro, S.A</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Lugo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 63.8pt;" valign="top" width="85"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">--------</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">A la vista</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 49.6pt;" valign="top" width="66"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">19.000</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">05-08-10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Hispano</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="76"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: "Verdana", "sans-serif"; font-size: xx-small; mso-ansi-language: ES;">Sin aceptar</span></div></td></tr>
</tbody></table><br />
<b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Operatoria de la gestión de cobro</span></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="font-size: x-small;"><br />
<span style="font-family: Verdana, sans-serif;"></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">La empresa entrega a la entidad bancaria el efecto unos días antes de su vencimiento.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 72pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">La entidad bancaria cobra los efectos mediante el sistema de compensación en<span style="mso-spacerun: yes;"> </span>sus vencimientos.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 72pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">La entidad abona los importes de los efectos y carga las comisiones, los gastos e impuestos correspondientes en la cuenta de la empresa.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Gastos en la gestión de efectos</span></span></b></div><br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: black 1pt solid; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 210.95pt;" width="281"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Efectos descontados</span></span></b></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: black 1pt solid; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 212.65pt;" width="284"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><br />
<b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Efectos en gestión de cobro</span></span></b><span style="font-size: x-small;"></span><br />
<span style="font-family: Verdana, sans-serif;"></span></div></td></tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 210.95pt;" valign="top" width="281"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 21.3pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -14.2pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">El descuento o intereses del dto.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 21.3pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -14.2pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">La comisión bancaria por el servicio de cobro en el vencimiento de los efectos</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt -7.1pt; mso-add-space: auto; mso-list: l5 level1 lfo4; tab-stops: 7.1pt 22.5pt; text-indent: 14.2pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Los gastos de correo.</span></span></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 212.65pt;" valign="top" width="284"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 22.95pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -14.15pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">La comisión bancaria por el servicio de<span style="mso-spacerun: yes;"> </span>cobro en el vencimiento de los efectos</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 22.95pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -14.15pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">El IVA aplicado sobre el importe de la comisión (18%)</span></span></span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 22.95pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-indent: -14.15pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">· </span></span><span style="mso-ansi-language: ES;">Los gastos de correo.</span></span></span></div></td></tr>
</tbody></table><span style="font-size: x-small;"><br />
<span style="font-family: Verdana, sans-serif;"></span></span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-size: x-small;"><br />
<span style="font-family: Verdana, sans-serif;"></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">La gestión de los efectos a cobrar debe contemplar los siguientes aspectos:</span></span></b></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Si<span style="mso-spacerun: yes;"> </span>se aplaza el pago<span style="mso-spacerun: yes;"> </span>en las fechas estipuladas , esto<span style="mso-spacerun: yes;"> </span>creará un coste para la empresa, que<span style="mso-spacerun: yes;"> </span>esta negociará con los clientes o deudores.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Los pagarés y los cheques solo tendrán<span style="mso-spacerun: yes;"> </span>un coste<span style="mso-spacerun: yes;"> </span>si se descuentan antes de su vencimiento, por lo contrario<span style="mso-spacerun: yes;"> </span>la letra de cambio<span style="mso-spacerun: yes;"> </span>siempre supondrá<span style="mso-spacerun: yes;"> </span>un coste<span style="mso-spacerun: yes;"> </span>por el timbre.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Las garantías jurídicas son mayores en la letra<span style="mso-spacerun: yes;"> </span>de cambio<span style="mso-spacerun: yes;"> </span>que los recibos y pagarés.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">La empresa p puede negociar<span style="mso-spacerun: yes;"> </span>condiciones más favorables con la entidad bancaria y<span style="mso-spacerun: yes;"> </span>no aceptar<span style="mso-spacerun: yes;"> </span>desde un principio las condiciones<span style="mso-spacerun: yes;"> </span>ofrecidas.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Según<span style="mso-spacerun: yes;"> </span>las necesidades económicas de la empresa negociaremos<span style="mso-spacerun: yes;"> </span>cual el s el momento<span style="mso-spacerun: yes;"> </span>adecuado para<span style="mso-spacerun: yes;"> </span>descontar los efectos<span style="mso-spacerun: yes;"> </span>o<span style="mso-spacerun: yes;"> </span>enviar<span style="mso-spacerun: yes;"> </span>los efectos de gestión de cobro , según<span style="mso-spacerun: yes;"> </span>la liquidez necesaria.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;">Libro<span style="mso-spacerun: yes;"> </span>registro de efectos<span style="mso-spacerun: yes;"> </span>a cobrar: </span></b><span style="mso-ansi-language: ES;">debería tener un<span style="mso-spacerun: yes;"> </span>formato<span style="mso-spacerun: yes;"> </span>similar<span style="mso-spacerun: yes;"> </span>a la que mostramos en la siguiente<span style="mso-spacerun: yes;"> </span>imagen: </span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="background-color: #cfe2f3; color: black; font-family: Verdana, sans-serif; font-size: x-small;">Caso práctico:</span></span><br />
<br />
<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES;">La empresa<span style="mso-spacerun: yes;"> </span>Metrix, S.A, envía a su entidad bancaria en gestión de cobro una letra de<span style="mso-spacerun: yes;"> </span>4.324 euros. La entidad realiza el cobro en fecha de vencimiento del efecto. La comisión aplica es del 4,5%</span><sub><span style="line-height: 115%; mso-ansi-language: ES;">0 <span style="mso-spacerun: yes;"> </span></span></sub><span style="mso-ansi-language: ES;"><span style="mso-spacerun: yes;"> </span>y los gastos de correo, 0,4 euros. Calcula el líquido resultante de la gestión de cobro.</span></span></span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Los gastos totales, que cualquier entidad bancaria carga en la gestión de cobro, comprenden:</span></span></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="mso-ansi-language: ES;">La comisión por la gestión de cobro, que es un tanto por mil del importe nominal del efecto.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 54pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-family: "Times New Roman"; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="mso-ansi-language: ES;">El IVA 18%, aplicado sobre la cuantía de la comisión.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Nominal: 4.324 euros</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><span style="mso-ansi-language: ES;">Comisión: 4,5%</span><sub><span style="line-height: 115%; mso-ansi-language: ES;">0 <span style="mso-spacerun: yes;"> </span></span></sub><span style="mso-ansi-language: ES;"><span style="mso-spacerun: yes;"> </span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Gastos de correo: 0,4 euros</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">IVA: 18%</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Comisión= 4,5 · 4.324 /(1000)= 19,46 euros</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">IVA= 18·19,46 /(100)= 3,50 euros</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Gastos correo= 0,4 euros</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Total gastos = 19,46+3,50+0,4= 23,36 euros</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Líquido = 4.324 – 23,36 = 4300,64 euros</span></span></span></div><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span><br />
<br />
<br />
<b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Libros <span style="mso-spacerun: yes;"> </span>registro de cuentas<span style="mso-spacerun: yes;"> </span>corrientes<span style="mso-spacerun: yes;"> </span>con clientes<span style="mso-spacerun: yes;"> </span>y proveedores</span></span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-size: x-small;"><br />
<span style="font-family: Verdana, sans-serif;"></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Los elementos<span style="mso-spacerun: yes;"> </span>fundamentales para<span style="mso-spacerun: yes;"> </span>relaciones públicas en general y las políticas comerciales son los proveedores y<span style="mso-spacerun: yes;"> </span>clientes.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Las empresas deben<span style="mso-spacerun: yes;"> </span>llevar<span style="mso-spacerun: yes;"> </span>un control administrativo unido a su política comercial, con ello<span style="mso-spacerun: yes;"> </span>podrán<span style="mso-spacerun: yes;"> </span>tomar<span style="mso-spacerun: yes;"> </span>decisiones<span style="mso-spacerun: yes;"> </span>más precisas y<span style="mso-spacerun: yes;"> </span>rápidas<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>esto facilitará las actividades de gestión.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">En el<span style="mso-spacerun: yes;"> </span>control administrativos<span style="mso-spacerun: yes;"> </span>tanto<span style="mso-spacerun: yes;"> </span>como para<span style="mso-spacerun: yes;"> </span>proveedores como para<span style="mso-spacerun: yes;"> </span>clientes, podemos<span style="mso-spacerun: yes;"> </span>reflejar<span style="mso-spacerun: yes;"> </span>como<span style="mso-spacerun: yes;"> </span>los<span style="mso-spacerun: yes;"> </span>más usuales los<span style="mso-spacerun: yes;"> </span>ficheros<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>libros<span style="mso-spacerun: yes;"> </span>registro de cuentas corrientes.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-spacerun: yes;"> </span>Ficheros: contienen<span style="mso-spacerun: yes;"> </span>los datos<span style="mso-spacerun: yes;"> </span>esenciales que debe<span style="mso-spacerun: yes;"> </span>saber la empresa<span style="mso-spacerun: yes;"> </span>sobre sus<span style="mso-spacerun: yes;"> </span>clientes y proveedores.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;">Libro registro de cuentas corrientes : los proveedores y<span style="mso-spacerun: yes;"> </span>clientes deben anotar los movimientos reales de<span style="mso-spacerun: yes;"> </span>compras y<span style="mso-spacerun: yes;"> </span>vendas y<span style="mso-spacerun: yes;"> </span>sus respectivas corrientes de pago<span style="mso-spacerun: yes;"> </span>y cobro, y<span style="mso-spacerun: yes;"> </span>debe ir<span style="mso-spacerun: yes;"> </span>independientemente<span style="mso-spacerun: yes;"> </span>para<span style="mso-spacerun: yes;"> </span>acda<span style="mso-spacerun: yes;"> </span>proveedor y<span style="mso-spacerun: yes;"> </span>cliente.<span style="mso-spacerun: yes;"> </span></span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Las anotaciones en el<span style="mso-spacerun: yes;"> </span>libro<span style="mso-spacerun: yes;"> </span>se realizan<span style="mso-spacerun: yes;"> </span>aplicando los criterios<span style="mso-spacerun: yes;"> </span>contables.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Libro de proveedores:<span style="mso-spacerun: yes;"> </span>las compras<span style="mso-spacerun: yes;"> </span>deberán<span style="mso-spacerun: yes;"> </span>ir anotadas en el haber<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>sus<span style="mso-spacerun: yes;"> </span>pagos<span style="mso-spacerun: yes;"> </span>en el<span style="mso-spacerun: yes;"> </span>debe. Resultando<span style="mso-spacerun: yes;"> </span>saldos<span style="mso-spacerun: yes;"> </span>acreedores o<span style="mso-spacerun: yes;"> </span>cero, excepto en el caso de anticipos a proveedores en los que el saldo se denomina<span style="mso-spacerun: yes;"> </span>deudor .</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-spacerun: yes;"> </span>Libro<span style="mso-spacerun: yes;"> </span>de clientes: las ventas se anotan<span style="mso-spacerun: yes;"> </span>en el debe<span style="mso-spacerun: yes;"> </span>y los cobros<span style="mso-spacerun: yes;"> </span>en el haber ( al contrario<span style="mso-spacerun: yes;"> </span>que ene l libro<span style="mso-spacerun: yes;"> </span>de<span style="mso-spacerun: yes;"> </span>proveedores), resultando<span style="mso-spacerun: yes;"> </span>saldo deudores a cero<span style="mso-spacerun: yes;"> </span>excepto en las<span style="mso-spacerun: yes;"> </span>situaciones de anticipos de clientes.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Libros registro<span style="mso-spacerun: yes;"> </span>de cuentas<span style="mso-spacerun: yes;"> </span>corrientes bancarias</span></span></b></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Cuenta<span style="mso-spacerun: yes;"> </span>corriente<span style="mso-spacerun: yes;"> </span>bancaria:<span style="mso-spacerun: yes;"> </span>es similar a un contrato<span style="mso-spacerun: yes;"> </span>por el<span style="mso-spacerun: yes;"> </span>cual un individuo<span style="mso-spacerun: yes;"> </span>esta<span style="mso-spacerun: yes;"> </span>comprometido<span style="mso-spacerun: yes;"> </span>con<span style="mso-spacerun: yes;"> </span>una entidad bancaria<span style="mso-spacerun: yes;"> </span>mediante<span style="mso-spacerun: yes;"> </span>un depósito de dinero, donde<span style="mso-spacerun: yes;"> </span>el individuo<span style="mso-spacerun: yes;"> </span>puede<span style="mso-spacerun: yes;"> </span>ingresar o retirar dinero<span style="mso-spacerun: yes;"> </span>de la cuenta<span style="mso-spacerun: yes;"> </span>el<span style="mso-spacerun: yes;"> </span>en primera persona<span style="mso-spacerun: yes;"> </span>o<span style="mso-spacerun: yes;"> </span>autorizando<span style="mso-spacerun: yes;"> </span>a<span style="mso-spacerun: yes;"> </span>terceras personas.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><u><span style="font-family: Verdana, sans-serif; font-size: x-small; mso-ansi-language: ES;">Liquidación de cuentas corrientes bancarias:</span></u><span style="mso-ansi-language: ES;"></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Las entidades bancarias remuneran los<span style="mso-spacerun: yes;"> </span>fondos depositados<span style="mso-spacerun: yes;"> </span>por los clientes en sus<span style="mso-spacerun: yes;"> </span>cuentas bancarias<span style="mso-spacerun: yes;"> </span>periódicamente. <span style="mso-spacerun: yes;"> </span>La cantidad remunerada<span style="mso-spacerun: yes;"> </span>y el tipo de interés<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>se aplicará<span style="mso-spacerun: yes;"> </span>en la operaciones será<span style="mso-spacerun: yes;"> </span>el que libremente<span style="mso-spacerun: yes;"> </span>se pacte. </span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Para<span style="mso-spacerun: yes;"> </span>calcular la<u> Liquidación de una<span style="mso-spacerun: yes;"> </span>cuenta bancaria </u><span style="mso-spacerun: yes;"> </span>es necesario<span style="mso-spacerun: yes;"> </span>calcular<span style="mso-spacerun: yes;"> </span>los intereses generados<span style="mso-spacerun: yes;"> </span>por la cuenta ( abonos<span style="mso-spacerun: yes;"> </span>- adeudos) en el periodo<span style="mso-spacerun: yes;"> </span>de liquidación.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Periodo de liquidación:<span style="mso-spacerun: yes;"> </span>es el tiempo<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>tardamos<span style="mso-spacerun: yes;"> </span>en<span style="mso-spacerun: yes;"> </span>calcular<span style="mso-spacerun: yes;"> </span>los abonos , adeudos y<span style="mso-spacerun: yes;"> </span>saldos<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>intervienen<span style="mso-spacerun: yes;"> </span>en el<span style="mso-spacerun: yes;"> </span>calculo de intereses. El periodo<span style="mso-spacerun: yes;"> </span>de liquidez suele ser trimestral en las cuentas corrientes.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Conceptos<span style="mso-spacerun: yes;"> </span>clave<span style="mso-spacerun: yes;"> </span>a considerar<span style="mso-spacerun: yes;"> </span>en<span style="mso-spacerun: yes;"> </span>la liquidación<span style="mso-spacerun: yes;"> </span>de intereses:</span></span></b></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Fecha<span style="mso-spacerun: yes;"> </span>de la operación:<span style="mso-spacerun: yes;"> </span>día<span style="mso-spacerun: yes;"> </span>en el que<span style="mso-spacerun: yes;"> </span>realizamos<span style="mso-spacerun: yes;"> </span>la<span style="mso-spacerun: yes;"> </span>operación.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Fecha<span style="mso-spacerun: yes;"> </span>valor de la operación. Día ( incluido<span style="mso-spacerun: yes;"> </span>éste) a partir del cual<span style="mso-spacerun: yes;"> </span>se considera<span style="mso-spacerun: yes;"> </span>valida<span style="mso-spacerun: yes;"> </span>la<span style="mso-spacerun: yes;"> </span>operación<span style="mso-spacerun: yes;"> </span>para<span style="mso-spacerun: yes;"> </span>el calculo de intereses.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Fecha valor de cada<span style="mso-spacerun: yes;"> </span>saldo: es la misma<span style="mso-spacerun: yes;"> </span>que la fecha valor<span style="mso-spacerun: yes;"> </span>de la operación<span style="mso-spacerun: yes;"> </span>que lo produce.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l3 level1 lfo3; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Días valor<span style="mso-spacerun: yes;"> </span>del saldo: es el número de días que el saldo<span style="mso-spacerun: yes;"> </span>no sufre modificaciones, produciendo<span style="mso-spacerun: yes;"> </span>intereses.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Las cuentas corrientes<span style="mso-spacerun: yes;"> </span>de ahorro y<span style="mso-spacerun: yes;"> </span>a la vista<span style="mso-spacerun: yes;"> </span>generan diariamente<span style="mso-spacerun: yes;"> </span>intereses por ello<span style="mso-spacerun: yes;"> </span>anotamos<span style="mso-spacerun: yes;"> </span>diariamente<span style="mso-spacerun: yes;"> </span>cada<span style="mso-spacerun: yes;"> </span>movimiento para<span style="mso-spacerun: yes;"> </span>el<span style="mso-spacerun: yes;"> </span>calculo de los<span style="mso-spacerun: yes;"> </span>intereses.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Los<span style="mso-spacerun: yes;"> </span>saldos<span style="mso-spacerun: yes;"> </span>acreedores<span style="mso-spacerun: yes;"> </span>son<span style="mso-spacerun: yes;"> </span>retribuidos actualmente<span style="mso-spacerun: yes;"> </span>a unos<span style="mso-spacerun: yes;"> </span>tipos<span style="mso-spacerun: yes;"> </span>nominales de entre<span style="mso-spacerun: yes;"> </span>0,1% y<span style="mso-spacerun: yes;"> </span>el 1%, en<span style="mso-spacerun: yes;"> </span>función<span style="mso-spacerun: yes;"> </span>de los<span style="mso-spacerun: yes;"> </span>importes de los<span style="mso-spacerun: yes;"> </span>saldos<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>de los<span style="mso-spacerun: yes;"> </span>tipos<span style="mso-spacerun: yes;"> </span>de cuentas. Los saldos<span style="mso-spacerun: yes;"> </span>deudores o descubiertos<span style="mso-spacerun: yes;"> </span>devengan intereses a favor<span style="mso-spacerun: yes;"> </span>de la entidad<span style="mso-spacerun: yes;"> </span>bancaria<span style="mso-spacerun: yes;"> </span>a unos<span style="mso-spacerun: yes;"> </span>tipos<span style="mso-spacerun: yes;"> </span>de interés nominal<span style="mso-spacerun: yes;"> </span>del<span style="mso-spacerun: yes;"> </span>15% aprox.</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><b style="mso-bidi-font-weight: normal;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Consideraciones para<span style="mso-spacerun: yes;"> </span>la liquidación de intereses:</span></span></b></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Para<span style="mso-spacerun: yes;"> </span>el calculo de la liquidación<span style="mso-spacerun: yes;"> </span>utilizaremos el año comercial ( 365 días ) y<span style="mso-spacerun: yes;"> </span>los meses por su<span style="mso-spacerun: yes;"> </span>días naturales.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">La<span style="mso-spacerun: yes;"> </span>fórmula<span style="mso-spacerun: yes;"> </span>a utilizar<span style="mso-spacerun: yes;"> </span>es<span style="mso-spacerun: yes;"> </span>la<span style="mso-spacerun: yes;"> </span>de interés simple :<span style="mso-spacerun: yes;"> </span>I=C<sub>o </sub>· n · (i/365)</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Se aplica<span style="mso-spacerun: yes;"> </span>el método<span style="mso-spacerun: yes;"> </span>hamburgués que consiste<span style="mso-spacerun: yes;"> </span>en<span style="mso-spacerun: yes;"> </span>multiplicar<span style="mso-spacerun: yes;"> </span>cada saldo por los días valor de cada<span style="mso-spacerun: yes;"> </span>uno de ellos<span style="mso-spacerun: yes;"> </span>correlativamente. Estos<span style="mso-spacerun: yes;"> </span>productos<span style="mso-spacerun: yes;"> </span>se denominan<span style="mso-spacerun: yes;"> </span>números<span style="mso-spacerun: yes;"> </span>comerciales<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>se representan mediante una<span style="mso-spacerun: yes;"> </span><i style="mso-bidi-font-style: normal;">N</i>.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Para<span style="mso-spacerun: yes;"> </span>hacer más manejables las cantidades dividiremos<span style="mso-spacerun: yes;"> </span>los números comerciales entre<span style="mso-spacerun: yes;"> </span>cien, lo<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>se conoce como<span style="mso-spacerun: yes;"> </span>números<span style="mso-spacerun: yes;"> </span>truncados. Así se obtiene<span style="mso-spacerun: yes;"> </span>el divisor<span style="mso-spacerun: yes;"> </span>fijo<span style="mso-spacerun: yes;"> </span>(D)</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt;"><span style="mso-ansi-language: ES;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;">D= 365/i, que<span style="mso-spacerun: yes;"> </span>dividimos<span style="mso-spacerun: yes;"> </span>por<span style="mso-spacerun: yes;"> </span>cien para<span style="mso-spacerun: yes;"> </span>mantener la igualdad<span style="mso-spacerun: yes;"> </span>matemática.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Como<span style="mso-spacerun: yes;"> </span>consecuencia de las<span style="mso-spacerun: yes;"> </span>siguientes operaciones la formula de interés simple se convierte en :<span style="mso-spacerun: yes;"> </span>I= C<sub>0</sub>·n /(365 días/i) = N/D.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Se suman los números<span style="mso-spacerun: yes;"> </span>comerciales truncados<span style="mso-spacerun: yes;"> </span>de forma<span style="mso-spacerun: yes;"> </span>separada,<span style="mso-spacerun: yes;"> </span>acreedores y deudores.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Las sumas anteriores se suman<span style="mso-spacerun: yes;"> </span>entre el divisor<span style="mso-spacerun: yes;"> </span>fijo<span style="mso-spacerun: yes;"> </span>respectivo.</span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l2 level1 lfo5; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Se calcula la diferencia<span style="mso-spacerun: yes;"> </span>entre los intereses acreedores y deudores. Esta<span style="mso-spacerun: yes;"> </span>se abona<span style="mso-spacerun: yes;"> </span>o<span style="mso-spacerun: yes;"> </span>carga según<span style="mso-spacerun: yes;"> </span>sea respectivamente a<span style="mso-spacerun: yes;"> </span>favor d el cliente<span style="mso-spacerun: yes;"> </span>o<span style="mso-spacerun: yes;"> </span>a favor d e la entidad.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="mso-ansi-language: ES;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">La entidad<span style="mso-spacerun: yes;"> </span>tienen la obligación<span style="mso-spacerun: yes;"> </span>de avisar<span style="mso-spacerun: yes;"> </span>al cliente<span style="mso-spacerun: yes;"> </span>de la liquidación<span style="mso-spacerun: yes;"> </span>de intereses. La<span style="mso-spacerun: yes;"> </span>normativa<span style="mso-spacerun: yes;"> </span>exige que en este aviso<span style="mso-spacerun: yes;"> </span>figure la siguiente información:</span></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo6; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Periodo<span style="mso-spacerun: yes;"> </span>al que<span style="mso-spacerun: yes;"> </span>hace<span style="mso-spacerun: yes;"> </span>referencia la liquidación<span style="mso-spacerun: yes;"> </span>con la fecha<span style="mso-spacerun: yes;"> </span>inicial y<span style="mso-spacerun: yes;"> </span>final.</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo6; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Tipo<span style="mso-spacerun: yes;"> </span>de interés aplicados<span style="mso-spacerun: yes;"> </span>( nominal y<span style="mso-spacerun: yes;"> </span>TAE)</span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo6; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Sumas de los números comerciales </span></span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo6; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Importe<span style="mso-spacerun: yes;"> </span>de los intereses que<span style="mso-spacerun: yes;"> </span>resultan<span style="mso-spacerun: yes;"> </span></span></span></span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l1 level1 lfo6; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ansi-language: ES; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">- </span></span><span style="mso-ansi-language: ES;">Impuestos retenidos , con expresión del tipo y<span style="mso-spacerun: yes;"> </span>base de calculo.</span></span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><br />
<br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;"><span style="background-color: #9fc5e8;">Caso práctico</span><span style="background-color: #9fc5e8;">:</span></span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><br />
<span style="font-family: Calibri;">La cuenta<span style="mso-spacerun: yes;"> </span>corriente<span style="mso-spacerun: yes;"> </span>de don Xavier Resa, presenta<span style="mso-spacerun: yes;"> </span>el periodo de enero<span style="mso-spacerun: yes;"> </span>a junio<span style="mso-spacerun: yes;"> </span>las anotaciones recogidas en la tabla siguiente:</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">Los tipos de interés son<span style="mso-spacerun: yes;"> </span>el 0,7 % en saldos acreedores y<span style="mso-spacerun: yes;"> </span>el 13% en saldos<span style="mso-spacerun: yes;"> </span>deudores.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">Comisión <span style="mso-spacerun: yes;"> </span>por descubierto<span style="mso-spacerun: yes;"> </span>del 2% sobre<span style="mso-spacerun: yes;"> </span>el mayor<span style="mso-spacerun: yes;"> </span>saldo deudor, con un mínimo de 3€.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">La liquidación<span style="mso-spacerun: yes;"> </span>de intereses se realiza dos veces al año, el 30 de junio y el 31 de diciembre.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">Elabora <span style="mso-spacerun: yes;"> </span>la liquidación<span style="mso-spacerun: yes;"> </span>de intereses de la cuenta<span style="mso-spacerun: yes;"> </span>corriente a fecha de 30 de junio. </span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">*Efectuamos<span style="mso-spacerun: yes;"> </span>los<span style="mso-spacerun: yes;"> </span>siguientes pasos:</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">1-Determinamos las fechas valor<span style="mso-spacerun: yes;"> </span>de las operaciones y saldos, guiándonos por la Tabla de normas de valoración<span style="mso-spacerun: yes;"> </span>de cargos<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>abonos…</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Calibri;">2- calculamos los días-valor de los respectivos saldos, teniendo presentes los siguientes convenios:</span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 53.4pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Los meses <span style="mso-spacerun: yes;"> </span>se toman<span style="mso-spacerun: yes;"> </span>por los días naturales que tienen.</span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 53.4pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">El conteo de los días comienza con la fecha<span style="mso-spacerun: yes;"> </span>valor del saldo y termina<span style="mso-spacerun: yes;"> </span>con el día anterior<span style="mso-spacerun: yes;"> </span>al de la fecha valor consecutiva.</span></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 53.4pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "Times New Roman";"> </span></span></span><span style="font-family: Calibri;">Los días del último saldo<span style="mso-spacerun: yes;"> </span>terminan con el día anterior a la fecha de liquidación.</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small;">FECHA</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small;">CONCEPTO</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small;">FECHA VALOR</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small;">DEBE</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small;">HABER</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small;">SALDO</span></b></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">01/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">BancoTerrassa</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">01/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">158,25</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">2.365,25</span></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">24/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">S/Cheque</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">24/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">587,03</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">1.778,22</span></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">28/02/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">Transferencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">03/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">2.547,80</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">4.326,02</span></div></td></tr>
<tr style="mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">16/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">Recibo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">16/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">625,01</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">3.701,01</span></div></td></tr>
<tr style="mso-yfti-irow: 5;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">13/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">S/Cheque</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">13/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">4.125,57</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">-424,56</span></div></td></tr>
<tr style="mso-yfti-irow: 6;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">15/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">Entrega en efectivo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">15/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">2.567,63</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">2.143,07</span></div></td></tr>
<tr style="mso-yfti-irow: 7;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">12/05/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">Ingreso de cheque L.M.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">12/05/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">658,12</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">2.801,19</span></div></td></tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">19/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;">Orden de transferencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">22/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">2.140,11</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-size: xx-small;">661,08</span></div></td></tr>
</tbody></table><br />
Liquidació: <br />
<br />
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; margin: auto 5.25pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: paragraph; mso-table-layout-alt: fixed; mso-table-left: left; mso-table-lspace: 7.05pt; mso-table-rspace: 7.05pt; mso-table-top: -2.3pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="height: 5.4pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td rowspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">FECHA</span></div></td><td rowspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" width="135"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">CONCEPTOS</span></div></td><td colspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 4cm;" width="189"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">MOVIMIENTOS</span></div></td><td rowspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">FECHA VALOR</span></div></td><td colspan="2" rowspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 104pt;" width="173"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">SALDOS</span></div></td><td rowspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">DÍAS</span></div></td><td colspan="2" style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; height: 5.4pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 166.05pt;" width="277"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">NÚMEROS COMERCIALES</span></div></td></tr>
<tr style="height: 4.05pt; mso-yfti-irow: 1;"><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 4.05pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">DEBE</span></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 4.05pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">HABER</span></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 4.05pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">DEUDORES</span></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 4.05pt; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">ACREEDORES</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">01/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">BancoTerrassa</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">158,25</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">01/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2.365,25</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">23</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">408,9906</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">24/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">S/Cheque</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">587,03</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">24/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">1.778,22</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">38</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">1.643,8876</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 5;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">28/02/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">Transferencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2.547,80</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">03/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">4.326,02</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">13</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">481,1313</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 6;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">16/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">Recibo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">625,01</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">16/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">3.701,01</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">28</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 7;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">13/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">S/Cheque</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">4.125,57</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">13/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">-424,56</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">D</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">118,8768</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">42,8614</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 8;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">15/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">Entrega en efectivo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2.567,63</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">15/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2.143,07</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">27</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">756,3213</span></div></td></tr>
<tr style="height: 41.05pt; mso-yfti-irow: 9;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">12/05/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">Ingreso de cheque L.M.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">658,12</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">12/05/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2.801,19</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">41</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 41.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">271,0428</span></div></td></tr>
<tr style="height: 20.85pt; mso-yfti-irow: 10;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">19/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-family: Calibri; font-size: xx-small;">Orden de transferencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">2.140,11</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">22/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">661,08</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">8</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 20.85pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">52,8864</span></div></td></tr>
<tr style="height: 6.4pt; mso-yfti-irow: 11;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" valign="top" width="122"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" valign="top" width="135"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Calibri; font-size: xx-small;">Sumas de números</span></b></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" valign="top" width="95"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" valign="top" width="130"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" valign="top" width="126"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small; mso-no-proof: yes;">118,8768</span></b><b style="mso-bidi-font-weight: normal;"></b></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.4pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: xx-small; mso-no-proof: yes;">1123,1119</span></b><b style="mso-bidi-font-weight: normal;"></b></span></div></td></tr>
<tr style="height: 6.05pt; mso-yfti-irow: 12;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">30/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" width="135"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">Interses<span style="mso-spacerun: yes;"> </span>a n/f 13%</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri;"><span lang="EN-US" style="font-size: xx-small; mso-ansi-language: EN-US;">0,16</span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">660,92</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td></tr>
<tr style="height: 6.05pt; mso-yfti-irow: 13;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">30/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" width="135"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">Intereses a s/f 0,7%</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri;"><span lang="EN-US" style="font-size: xx-small; mso-ansi-language: EN-US;">4,37</span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">665,29</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td></tr>
<tr style="height: 6.05pt; mso-yfti-irow: 14;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">30/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" width="135"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">Comisión descubierto</span></div><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">3,00</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">662,29</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td></tr>
<tr style="height: 6.05pt; mso-yfti-irow: 15; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 73.35pt;" width="122"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">30/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 80.9pt;" width="135"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">Retención I.R.P.F.(15%)</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">0,47</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 2cm;" width="95"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.95pt;" width="130"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 75.65pt;" width="126"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">661,82</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 1cm;" width="47"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-family: Calibri; font-size: xx-small;">H</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 41.95pt;" width="70"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 77.05pt;" width="128"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><span style="font-size: xx-small;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; height: 6.05pt; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 89pt;" width="148"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 7.05pt; mso-element-top: -2.3pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;"><br />
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<a href="http://www.gabilos.com/comosehace/LibrosEmpresarios/textolibroRegistroEspecifico2004.htm"><span style="background-color: #cfe2f3; color: #073763;"><strong>Para más información sobre los libros:</strong></span></a><br />
<br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">CHA</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">CONCEPTO</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">FECHA VALOR</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">DEBE</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">HABER</span></b></div></td><td style="background: #92cddc; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: windowtext 1pt solid; mso-background-themecolor: accent5; mso-background-themetint: 153; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">SALDO</span></b></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">01/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">BancoTerrassa</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">01/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">158,25</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">2.365,25</span></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">24/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">S/Cheque</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">24/01/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">587,03</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">1.778,22</span></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">28/02/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">Transferencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">03/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">2.547,80</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">4.326,02</span></div></td></tr>
<tr style="mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">16/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">Recibo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">16/03/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">625,01</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">3.701,01</span></div></td></tr>
<tr style="mso-yfti-irow: 5;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">13/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">S/Cheque</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">13/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">4.125,57</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">-424,56</span></div></td></tr>
<tr style="mso-yfti-irow: 6;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">15/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">Entrega en efectivo</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">15/04/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">2.567,63</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">2.143,07</span></div></td></tr>
<tr style="mso-yfti-irow: 7;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">12/05/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">Ingreso de cheque L.M.</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">12/05/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">658,12</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">2.801,19</span></div></td></tr>
<tr style="mso-yfti-irow: 8; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">19/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72pt;" valign="top" width="120"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">Orden de transferencia</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">22/06/10</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">2.140,11</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3;"><br />
<span style="color: #f3f3f3;"></span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #f0f0f0; border-right: windowtext 1pt solid; border-top: #f0f0f0; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 72.05pt;" width="120"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="background-color: #f3f3f3; color: #f3f3f3; font-size: 10pt;">661,08</span></div></td></tr>
</tbody></table></div></div></div></div>finanzas con laura y mariahttp://www.blogger.com/profile/13906343085291742772noreply@blogger.com0tag:blogger.com,1999:blog-8696048258123980725.post-10739202815682088212011-01-12T01:44:00.001-08:002011-01-28T09:06:53.214-08:00T11. MEDIOS Y DOCUMENTOS DE COBRO Y PAGO<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"></div><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong><u>Formas y medios de pago</u></strong></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Las empresas actualmente para sus relaciones comerciales con otras empresas y ciudadanos utilizan las siguientes formas y condiciones de cobro y pago, dichas formas pueden ser negociables o no dependiendo de los intereses de ambas partes.</span> </span></div></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgiYkgfR61RqfZ1dCwYTpGBz-MERDdNK6YSqag6YSqbciAgiYnmydAH7fK0967bVgLLhQ92OU0byBZZ1k58QbuzBBFMwxDUrLikqYBOSEpZ9DYE-v5d6mKs_1A9pqPktb6WhDNrVPhGN018/s1600/11111222.jpg" imageanchor="1" style="clear: left; cssfloat: left; float: left; height: 180px; margin-bottom: 1em; margin-right: 1em; width: 412px;"><span style="font-family: Verdana, sans-serif;"><img border="0" height="180" n4="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgiYkgfR61RqfZ1dCwYTpGBz-MERDdNK6YSqag6YSqbciAgiYnmydAH7fK0967bVgLLhQ92OU0byBZZ1k58QbuzBBFMwxDUrLikqYBOSEpZ9DYE-v5d6mKs_1A9pqPktb6WhDNrVPhGN018/s400/11111222.jpg" width="400" /></span></a><u></u></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><u><span style="font-family: Verdana, sans-serif;"></span></u><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
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</span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><u><span style="font-family: Verdana, sans-serif;"></span></u><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
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</span></div><div class="separator" style="clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><u><strong>Regulación de la letra de cambio.</strong></u> </span></span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div class="separator" style="clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Podemos definir como letra de cambio como un documento mercantíl por el cual la persona que la reciba se compremete hacerla efectiva sin condicion alguna. La letra de cambio también se puede definir como título-valor formal, que según la normativa de derecho mercantil es un documento de crédito escrito que emite el librador (proveedor), a el librado (cliente), el cual tiene que firmar dicho documento, para dejar así constancia que se compromete al pago de la deuda.</span> </span></div></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjKEuJ3MLzZA6r1m-tIPGLVpJz0sqcjv4jzknpSz_hQnn6nosFbLrRsJkGy1clwhG32VDphBVlbvuLCAzDOmITDofHVpJ3nK9UxNHPROkBMf-w96YxwXzHtz8Zp7SLlwKpP1Shu3hGBneyo/s1600/uhweiuhiufh+001.jpg" imageanchor="1" style="clear: left; cssfloat: left; float: left; margin-bottom: 1em; margin-right: 1em;"><span style="font-family: Verdana, sans-serif;"><img border="0" height="196" n4="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjKEuJ3MLzZA6r1m-tIPGLVpJz0sqcjv4jzknpSz_hQnn6nosFbLrRsJkGy1clwhG32VDphBVlbvuLCAzDOmITDofHVpJ3nK9UxNHPROkBMf-w96YxwXzHtz8Zp7SLlwKpP1Shu3hGBneyo/s400/uhweiuhiufh+001.jpg" width="400" /></span></a><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Como podemos observar en la imagen la letra de cambio requiere de los siguientes requisitos formales:</span> </span></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"><br />
</span> </div></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong>Relativos al título:</strong></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">1) Ser extendida en papel timbrado correspondiente a su importe, ya que sin este requisito la letra no sería válida.</span><br />
</div><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">2) Debe llevar como título "Letra de Cambio" expresado en el idioma correspondiente a la redaccion de la misma.</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">3) Especificar lugar y fecha en que se emite.</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong>Relativos a las personas:</strong></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">4) El nombre del librado ( persona que ha de pagar ).</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">5) El nombre del tomador o tenedor ( persona que ha de cobrar el importe de la letra).</span> </span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">6) La firma de la persona que emite la letra, el librador.</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong>Requisitos relativos a la obligación cambiaria:</strong></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">7) El importe de la letra de cambio a cobrar expresado en letras.</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">8) Vencimiento de la letra.</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">9) Lugar donde hay que presentarse para efectuar el cobro de la misma.</span></div><div class="separator" style="clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Sino consta el lugar de emisión, se tomorá como referencia el lugar cuyo nombre aparece junto al nombre del librador.</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">En este ciclo aparecen tres personas:</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">* Librador: persona que emite el título ( proveedor).</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">* Librado: persona que recibe el título y tienen el cargo de liquidar la deuda.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">* Tomador o tenedor: propietario final de la letra, quien la presenta al cobro el día de su vencimiento.</span><br />
<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi0GmLL2PNi37Rxq2-rTi6fjtKiGmQsTk6KJeTc6GrF15pocWesVjXPjCKIlq6y5HzvQQIJm4S3u55mbjKZqGLLP55tJto_XXfn-MYgG7uOxqq6mOUKp5XunGWTs2EfvDAurCCA6RFNS_Ad/s1600/kjuhdfkhfkdjsf+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></a></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span></div><span style="font-family: Verdana, sans-serif; font-size: x-small;">Una vez emitida la letra se realiza la aceptación de la misma.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">En el momento que el librado firma el título acepta hacerse cargo de la deuda, transformandose en aceptante. Este proceso debe realizarse entre la fecha de emisión y el vencimiento en el domicilio del librado.</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">La letra también puede contener las fórmulas de aval y endoso:</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">-Aval: garantía de que el cumplimiento del pago se va a realizar, de esta acción surgen dos sujetos:</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"> * Avalista: perosna que se hace cargo del pago en caso d e que el avalado (cliente o librado) no </span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"> responda al mismo. Este puede hacerse cargo de la totalidad del importe ( aval general) o solo </span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"> de una parte ( aval limitado) si fuera el caso habría que indicar la cantidad.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"> * Avalado: o librado es la persona que aparece principalmente en la letra aceptando el pago, se </span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;"> entiende por ello que es el aceptante.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">Podriamos introducir un aval incluso una vez pasada la fecha de vencimientoy la denegación del pago de la misma.</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">-Endoso: declaración con la cual el tenedor (endosante) transmite a otra persona denominada endosatario todos los derechos del título. El endoso debe figurar en la letra y debe estar firmado por el endosante.</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxE_GGxyCzmOewARy90icAQ3YzmZMyXJgAxqdG1aABm1PQTjDUOsg9xiyHrDBrl4zqFmqxf0Ft0PLaXuj5DgifoW-QKQHAWeoa7qd8-HeZUhY_rrmYRYgSQnPSs2wKN-QT-T2g12X0e7r9/s1600/letra+de+cambio+2+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><span style="font-family: Verdana, sans-serif;"><img border="0" height="221" n4="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgxE_GGxyCzmOewARy90icAQ3YzmZMyXJgAxqdG1aABm1PQTjDUOsg9xiyHrDBrl4zqFmqxf0Ft0PLaXuj5DgifoW-QKQHAWeoa7qd8-HeZUhY_rrmYRYgSQnPSs2wKN-QT-T2g12X0e7r9/s400/letra+de+cambio+2+001.jpg" width="400" /></span></a></div><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<strong><span style="background-color: white; color: #3d85c6; font-family: Verdana, sans-serif; font-size: x-small;">Para realizar una cumplimentación correcta de la letra de cambio veánse los siguientes vídeos:</span></strong><br />
<span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<div style="text-align: center;"><span style="font-family: Verdana, sans-serif;"><iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='384' height='320' src='https://www.youtube.com/embed/DMcZLiHBw7Y?feature=player_embedded' frameborder='0'></iframe></span></div><div style="text-align: center;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"><object class="BLOGGER-youtube-video" classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,40,0" data-thumbnail-src="http://3.gvt0.com/vi/jeNgeH_0EcM/0.jpg" height="320" width="384"><param name="movie" value="http://www.youtube.com/v/jeNgeH_0EcM&fs=1&source=uds" /><param name="bgcolor" value="#FFFFFF" /><embed width="384" height="320" src="http://www.youtube.com/v/jeNgeH_0EcM&fs=1&source=uds" type="application/x-shockwave-flash"></embed></object></span></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><strong><u><span style="font-family: Verdana, sans-serif; font-size: x-small;">Modalidades de vencimiento</span></u></strong><br />
<span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #95b3d7; border-bottom: black 1pt solid; border-left: #1f497d 1.5pt double; border-right: black 1pt solid; border-top: #1f497d 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 153; mso-border-bottom-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: double #1F497D 1.5pt; mso-border-left-themecolor: text2; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-top-alt: double #1F497D 1.5pt; mso-border-top-themecolor: text2; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><strong>A fecha fija</strong></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: #1f497d 1.5pt double; border-top: #1f497d 1.5pt double; mso-border-bottom-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-alt: double #1F497D 1.5pt; mso-border-right-themecolor: text2; mso-border-top-alt: double #1F497D 1.5pt; mso-border-top-themecolor: text2; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 348.8pt;" valign="top" width="465"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="color: #333333; font-family: Verdana, sans-serif; font-size: xx-small;">Es la forma mas común de girar una letra de cambio, en este caso se determina de forma exacta la fecha en que deberá ser pagado el documento, indicando claramente el día, mes y año de su vencimiento en el documento.</span></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background: #95b3d7; border-bottom: black 1pt solid; border-left: #1f497d 1.5pt double; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: accent1; mso-background-themetint: 153; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: double #1F497D 1.5pt; mso-border-left-themecolor: text2; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><strong>A plazo contado desde la fecha</strong> </span></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: #1f497d 1.5pt double; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-alt: double #1F497D 1.5pt; mso-border-right-themecolor: text2; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 348.8pt;" valign="top" width="465"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Si es a días fecha (por ejemplo 50 días fecha) se cuenta desde el día siguiente al de libramiento. Si es a meses fecha (por ejemplo, 3 meses fecha) el cómputo se hace de fecha a fecha.</span></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background: #95b3d7; border-bottom: black 1pt solid; border-left: #1f497d 1.5pt double; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: accent1; mso-background-themetint: 153; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: double #1F497D 1.5pt; mso-border-left-themecolor: text2; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><strong>A la vista</strong></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: #1f497d 1.5pt double; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-alt: double #1F497D 1.5pt; mso-border-right-themecolor: text2; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 348.8pt;" valign="top" width="465"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">No existe fecha de vencimiento limite, en consecuencia<span style="mso-spacerun: yes;"> </span>la letra debe ser pagada en el momento de su presentación , este fecha la determinara el tenedor. Con el límite de un año desde la fecha de libramiento.</span></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background: #95b3d7; border-bottom: black 1pt solid; border-left: #1f497d 1.5pt double; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: accent1; mso-background-themetint: 153; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: double #1F497D 1.5pt; mso-border-left-themecolor: text2; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><strong>A un plazo contado desde la vista</strong></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: #1f497d 1.5pt double; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-alt: double #1F497D 1.5pt; mso-border-right-themecolor: text2; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 348.8pt;" valign="top" width="465"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">La letra vence al cumplirse la fecha<span style="mso-spacerun: yes;"> </span>estipulada, este tipo de letras han de presentarse a su aceptación en un plazo máximo al año siguiente de su libramiento.</span></div></td></tr>
<tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"><td colspan="2" style="background-color: transparent; border-bottom: #1f497d 1.5pt double; border-left: #1f497d 1.5pt double; border-right: #1f497d 1.5pt double; border-top: #d4d0c8; mso-border-themecolor: text2; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<span style="font-family: Verdana, sans-serif; font-size: xx-small;"></span></div><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Las letras de cambio que indiquen otros vencimientos o venciminetos sucesivos serán no válidas.</span></div><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Si el vto. fuera un día inhábil está vence el primer día hábil siguiente.</span></div></td></tr>
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mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; 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border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; 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border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><u><strong><span style="font-family: Verdana, sans-serif; font-size: x-small;">Momentos de presentación de la letra de cambio para su pago</span></strong></u></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: double #1F497D 1.5pt; mso-border-themecolor: text2; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #95b3d7; border-bottom: black 1pt solid; border-left: #1f497d 1.5pt double; border-right: black 1pt solid; border-top: #1f497d 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 153; mso-border-bottom-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: double #1F497D 1.5pt; mso-border-left-themecolor: text2; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-top-alt: double #1F497D 1.5pt; mso-border-top-themecolor: text2; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Letras con vto. a fecha fija</span></b></div><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: #1f497d 1.5pt double; border-top: #1f497d 1.5pt double; mso-border-bottom-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-alt: double #1F497D 1.5pt; mso-border-right-themecolor: text2; mso-border-top-alt: double #1F497D 1.5pt; mso-border-top-themecolor: text2; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 348.8pt;" valign="top" width="465"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><span style="font-family: Verdana, sans-serif;"><span style="font-size: xx-small;">El pago debe realizarse en la fecha estipulada, o en uno de los dos días hábiles siguientes a la fecha.</span> </span></div></td></tr>
<tr style="mso-yfti-irow: 1; mso-yfti-lastrow: yes;"><td style="background: #95b3d7; border-bottom: #1f497d 1.5pt double; border-left: #1f497d 1.5pt double; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: accent1; mso-background-themetint: 153; mso-border-bottom-alt: double #1F497D 1.5pt; mso-border-bottom-themecolor: text2; mso-border-left-alt: double #1F497D 1.5pt; mso-border-left-themecolor: text2; mso-border-right-alt: solid black .5pt; mso-border-right-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Letras con vto. a la vista </span></b></div></td><td style="background-color: transparent; border-bottom: #1f497d 1.5pt double; border-left: #d4d0c8; border-right: #1f497d 1.5pt double; border-top: #d4d0c8; mso-border-bottom-themecolor: text2; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text2; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 348.8pt;" valign="top" width="465"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><span style="font-family: Verdana, sans-serif;"><span style="font-size: xx-small;">Durante el año siguiente a la fecha de libramiento, el librador puede modificar la fecha alargando o acortando la misma o por lo contrario los endosantes pueden<span style="mso-spacerun: yes;"> </span>anticipiar el pago.</span> </span></div></td></tr>
</tbody></table></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">La letra de cambio marca la moneda con la que ha de realizarse el pago (si la letra determina que la moneda es el € no se podra pagar en $).</span><br />
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<span style="font-size: x-small;"></span></span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">El pago de la letra podra realizarse parcialemente, solo cuando la ley lo admita (por norma general ha de ser pagada por el importe total de la misma) po rmutuo acuerdo de las partes.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">Una vez saldada la deuda las obligaciones a las cuales la letra somete a ambas partes desaparecen.</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Las acciones cambiarias: Protesto</span><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><u>Acción directa:</u> Acción que inicia el tenedor ante el impago de la letra, sin hacer uso del protesto, sin embargo reclamando el importe, intereses y gastos ocasionados.</span></span><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><u>Acción de regreso: </u> Acción que puede llevar a cabo el tomador, en determinadas ocasiones (por falta de liquidez, o por denergar parcial o totalmente la letras) una vez vencida la letra o antes de su vencimiento, teniendo que hacer uso del protesto antes de la acción.</span></span><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><u>Protesto:</u> Acto por el cual reclamamos la aceptación o pago de una letra de cambio.</span></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
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<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #b8cce4; border-bottom: windowtext 1pt solid; border-left: #365f91 1.5pt double; border-right: windowtext 1pt solid; border-top: #365f91 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: double #365F91 1.5pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: double #365F91 1.5pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 105.55pt;" width="141"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Tipo de acción</span></b></div><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div></td><td style="background: #b8cce4; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: windowtext 1pt solid; border-top: #365f91 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: double #365F91 1.5pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 108pt;" width="144"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Vías judiciales</span></b></div></td><td style="background: #b8cce4; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: windowtext 1pt solid; border-top: #365f91 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: double #365F91 1.5pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 116.35pt;" width="155"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Personas demandadas</span></b></div></td><td style="background: #b8cce4; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: #365f91 1.5pt double; border-top: #365f91 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: double #365F91 1.5pt; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: double #365F91 1.5pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 106.1pt;" width="141"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Requisitos</span></b></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #365f91 1.5pt double; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: double #365F91 1.5pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 105.55pt;" valign="top" width="141"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Directa</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 108pt;" valign="top" width="144"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Ordinaria</span></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Ejecutiva</span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 116.35pt;" valign="top" width="155"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Aceptante</span></span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Avalistas</span></span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: #365f91 1.5pt double; border-top: #d4d0c8; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: double #365F91 1.5pt; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 106.1pt;" valign="top" width="141"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Sin protesto</span></div></td></tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: #365f91 1.5pt double; border-left: #365f91 1.5pt double; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-bottom-alt: double #365F91 1.5pt; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: double #365F91 1.5pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 105.55pt;" valign="top" width="141"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">De regreso</span></div></td><td style="background-color: transparent; border-bottom: #365f91 1.5pt double; border-left: #d4d0c8; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: double #365F91 1.5pt; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 108pt;" valign="top" width="144"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Ordinaria</span></span></div><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Ejecutiva</span></span></div></td><td style="background-color: transparent; border-bottom: #365f91 1.5pt double; border-left: #d4d0c8; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: double #365F91 1.5pt; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 116.35pt;" valign="top" width="155"><div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Endosantes</span></span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Librador</span></span></div></td><td style="background-color: transparent; border-bottom: #365f91 1.5pt double; border-left: #d4d0c8; border-right: #365f91 1.5pt double; border-top: #d4d0c8; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid windowtext .75pt; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 106.1pt;" valign="top" width="141"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Con protesto</span></div></td></tr>
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<u><span style="font-family: Verdana, sans-serif; font-size: x-small;">Plazos del protesto</span></u><br />
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<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #b8cce4; border-bottom: windowtext 1pt solid; border-left: #365f91 1.5pt double; border-right: windowtext 1pt solid; border-top: #365f91 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: double #365F91 1.5pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: double #365F91 1.5pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" width="111"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Situaciones</span></b></div></td><td style="background: #b8cce4; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: #365f91 1.5pt double; border-top: #365f91 1.5pt double; mso-background-themecolor: accent1; mso-background-themetint: 102; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: double #365F91 1.5pt; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: double #365F91 1.5pt; mso-border-top-themecolor: accent1; mso-border-top-themeshade: 191; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 269.3pt;" width="359"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Plazos</span></b></div></td></tr>
<tr style="height: 44.2pt; mso-yfti-irow: 1;"><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #365f91 1.5pt double; border-right: windowtext 1pt solid; border-top: #d4d0c8; height: 44.2pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: double #365F91 1.5pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Falta de aceptación</span></div></td><td style="background-color: transparent; border-bottom: windowtext 1pt solid; border-left: #d4d0c8; border-right: #365f91 1.5pt double; border-top: #d4d0c8; height: 44.2pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: double #365F91 1.5pt; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 269.3pt;" valign="top" width="359"><div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0pt 0.8pt; mso-add-space: auto;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">El protesto debe de presentarse entre las fechas acordadas<span style="mso-spacerun: yes;"> </span>para la aceptación o en los cinco días hábiles siguientes a su terminación.</span></div></td></tr>
<tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: #365f91 1.5pt double; border-left: #365f91 1.5pt double; border-right: windowtext 1pt solid; border-top: #d4d0c8; mso-border-bottom-alt: double #365F91 1.5pt; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: double #365F91 1.5pt; mso-border-left-themecolor: accent1; mso-border-left-themeshade: 191; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 83.4pt;" valign="top" width="111"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Falta de pago</span></div></td><td style="background-color: transparent; border-bottom: #365f91 1.5pt double; border-left: #d4d0c8; border-right: #365f91 1.5pt double; border-top: #d4d0c8; mso-border-bottom-themecolor: accent1; mso-border-bottom-themeshade: 191; mso-border-left-alt: solid windowtext .75pt; mso-border-right-themecolor: accent1; mso-border-right-themeshade: 191; mso-border-top-alt: solid windowtext .75pt; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 269.3pt;" valign="top" width="359"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 15.85pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">Letras a la vista: </b>En este caso deberíamos seguir los mismos pasos que en la falta de aceptación.<b style="mso-bidi-font-weight: normal;"></b></span></span></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 15.85pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">Letras a fecha fija: </b>O plazo desde su fecha o desde la vista. Cinco días hábiles desde el vto. de la misma.<b style="mso-bidi-font-weight: normal;"></b></span></span></div></td></tr>
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</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><strong><u><span style="font-family: Verdana, sans-serif; font-size: x-small;">PAGARÉ</span></u></strong></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">El pagaré también<span style="mso-spacerun: yes;"> </span>es un documento que se usa para pagar<span style="mso-spacerun: yes;"> </span>operaciones comerciales.</span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">El pagaré es un título<span style="mso-spacerun: yes;"> </span>mediante el cual<span style="mso-spacerun: yes;"> </span>el cliente ( firmante) se ve obligado a pagar<span style="mso-spacerun: yes;"> </span>a el proveedor ( tenedor) quien da la orden, a pagar una cantidad determinada, en el lugar y<span style="mso-spacerun: yes;"> </span>fecha acordado. </span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">La regularización de<span style="mso-spacerun: yes;"> </span>este documento es similar<span style="mso-spacerun: yes;"> </span>a la<span style="mso-spacerun: yes;"> </span>de la letra de cambio. Las<span style="mso-spacerun: yes;"> </span>diferencias entre los dos documentos son: </span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo1; text-align: left; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>En la letra<span style="mso-spacerun: yes;"> </span>de cambio<span style="mso-spacerun: yes;"> </span>es una orden<span style="mso-spacerun: yes;"> </span>de pago, mientras que<span style="mso-spacerun: yes;"> </span>el pagare<span style="mso-spacerun: yes;"> </span>es una promesa de pago. </span></span></div><div class="MsoListParagraphCxSpLast" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo1; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpLast" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo1; text-align: left; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Con el pagaré<span style="mso-spacerun: yes;"> </span>no solo podemos ir a cobrarlo al banco<span style="mso-spacerun: yes;"> </span>sino que<span style="mso-spacerun: yes;"> </span>hay<span style="mso-spacerun: yes;"> </span>empresas especializadas en el descuento de pagarés para<span style="mso-spacerun: yes;"> </span>otras empresas o autónomos que<span style="mso-spacerun: yes;"> </span>quieren<span style="mso-spacerun: yes;"> </span>descontarlo antes de la fecha de vencimiento. </span></span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Para que<span style="mso-spacerun: yes;"> </span>el<span style="mso-spacerun: yes;"> </span>pagaré tenga<span style="mso-spacerun: yes;"> </span>validez legal<span style="mso-spacerun: yes;"> </span>debe tener<span style="mso-spacerun: yes;"> </span>ciertos requisitos formales: </span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><span style="font-family: Verdana, sans-serif;"></span><br />
<div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">1-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Debe llevar<span style="mso-spacerun: yes;"> </span>impreso<span style="mso-spacerun: yes;"> </span>el nombre de “Pagaré”. </span></span></div><div class="MsoListParagraphCxSpMiddle" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">2-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>La cantidad<span style="mso-spacerun: yes;"> </span>prometida a pagar<span style="mso-spacerun: yes;"> </span>escrita<span style="mso-spacerun: yes;"> </span>en números y<span style="mso-spacerun: yes;"> </span>letras. </span></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">3-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Fecha del vencimiento.</span></span></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">4-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>El lugar donde<span style="mso-spacerun: yes;"> </span>se ha<span style="mso-spacerun: yes;"> </span>de presentar el documento para efectuar<span style="mso-spacerun: yes;"> </span>de pago. </span></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;"></span></span><span style="font-family: Verdana, sans-serif; font-size: x-small;">5-Nombre<span style="mso-spacerun: yes;"> </span>de la persona física o<span style="mso-spacerun: yes;"> </span>jurídica <span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>va a recibir el pago. </span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">6-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Fecha<span style="mso-spacerun: yes;"> </span>y lugar<span style="mso-spacerun: yes;"> </span>en el cual<span style="mso-spacerun: yes;"> </span>se firma el documento.</span></span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"><span style="mso-list: Ignore;">7-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>La firma de la persona que emite<span style="mso-spacerun: yes;"> </span>el documento, el firmante. </span></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div class="separator" style="clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif;"><img border="0" height="178" n4="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYk6L2i618yLpXeUnGa5zDgA02s01BuMozAZEYyJN_Spt1sNlOGISQzdxLCHB4a1QWigDiCAeFW9RFBXgAXkd3bysuA3tlwn_vOoBtOAp0zhQF73ofxKMgMtanXC05UEABfohjMIJV3BTh/s400/kjuhdfkhfkdjsf+001.jpg" width="400" /></span></div></div></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
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</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Los puntos<span style="mso-spacerun: yes;"> </span>1, 2, 5 y 7<span style="mso-spacerun: yes;"> </span>son<span style="mso-spacerun: yes;"> </span>necesarios<span style="mso-spacerun: yes;"> </span>para la validez<span style="mso-spacerun: yes;"> </span>del documento, mientras que los puntos<span style="mso-spacerun: yes;"> </span>3, 5 y<span style="mso-spacerun: yes;"> </span>6 no<span style="mso-spacerun: yes;"> </span>son<span style="mso-spacerun: yes;"> </span>necesarios<span style="mso-spacerun: yes;"> </span>ya<span style="mso-spacerun: yes;"> </span>que la ley<span style="mso-spacerun: yes;"> </span>permite<span style="mso-spacerun: yes;"> </span>su<span style="mso-spacerun: yes;"> </span>posible omisión con<span style="mso-spacerun: yes;"> </span>tres normas: </span></div></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo3; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo3; text-align: left; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>El pagaré que no contenga fecha de vencimiento, se sobreentiende que será pagado a la vista, es decir en el momento de la entrega de dicho documento. </span></span></div><div class="MsoListParagraphCxSpMiddle" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo3; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpMiddle" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 36pt; mso-list: l2 level1 lfo3; text-align: left; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Si<span style="mso-spacerun: yes;"> </span>no consta<span style="mso-spacerun: yes;"> </span>el<span style="mso-spacerun: yes;"> </span>lugar de emisión<span style="mso-spacerun: yes;"> </span>consideraremos<span style="mso-spacerun: yes;"> </span>como<span style="mso-spacerun: yes;"> </span>lugar de pago<span style="mso-spacerun: yes;"> </span>el<span style="mso-spacerun: yes;"> </span>domicilio del<span style="mso-spacerun: yes;"> </span>firmante. </span></span></div><div class="MsoListParagraphCxSpLast" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt 36pt; mso-list: l2 level1 lfo3; text-align: left; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>En el<span style="mso-spacerun: yes;"> </span>pagaré que no<span style="mso-spacerun: yes;"> </span>conste<span style="mso-spacerun: yes;"> </span>el lugar de emisión del documento, se ententerá<span style="mso-spacerun: yes;"> </span>firmado en el<span style="mso-spacerun: yes;"> </span>lugar<span style="mso-spacerun: yes;"> </span>que conste<span style="mso-spacerun: yes;"> </span>al lado del nombre del<span style="mso-spacerun: yes;"> </span>firmante.</span></span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Los pagares también<span style="mso-spacerun: yes;"> </span>pueden contener<span style="mso-spacerun: yes;"> </span>las declaraciones de aval y endoso, si<span style="mso-spacerun: yes;"> </span>fuesen necesarias estarían<span style="mso-spacerun: yes;"> </span>en el dorso del documento o en otra hoja adjunta.</span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Este documento<span style="mso-spacerun: yes;"> </span>puede<span style="mso-spacerun: yes;"> </span>saldarse por su tenedor<span style="mso-spacerun: yes;"> </span>en su<span style="mso-spacerun: yes;"> </span>entidad bancaria, la ley<span style="mso-spacerun: yes;"> </span>dicta que<span style="mso-spacerun: yes;"> </span>el firmante<span style="mso-spacerun: yes;"> </span>del<span style="mso-spacerun: yes;"> </span>pagaré esta<span style="mso-spacerun: yes;"> </span>igual<span style="mso-spacerun: yes;"> </span>de obligado que el<span style="mso-spacerun: yes;"> </span>aceptante<span style="mso-spacerun: yes;"> </span>de una letra de cambio y también<span style="mso-spacerun: yes;"> </span>comparten la misma normativa. </span></div></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span></div><span style="font-family: Verdana, sans-serif;"></span><br />
<div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="color: #073763; font-size: x-small;"><span style="color: #0b5394; font-family: Verdana, sans-serif;">Para más información sobre el pagaré clique el enlace :</span></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><a href="http://es.wikipedia.org/wiki/Pagare"><span style="font-family: Verdana, sans-serif; font-size: x-small;">http://es.wikipedia.org/wiki/Pagare</span></a><br />
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<u><strong><span style="font-family: Verdana, sans-serif; font-size: x-small;">RECIBO</span></strong></u><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Documento con el qual dejamos constancia de haber recibo una determinada cantidad de dinero. Este documento va dirigido a la persona deudora (quién paga).</span> </span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Las normas supletorias de protección jurídica son las intrucciones del Consejo Superior bancario y las prácticas bancarias y comerciales, ya que no esxiste reguñación mercantil específica.</span> </span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Normalmente el recibo se suele utilizar cuando el pago se realiza a través de la cuenta bancaria (pago domiciliado), o cuando el pago es en el domicilio del pagador-librador.</span></div></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Para que la entidad bancaria pueda domiciliar un pago es necesario la previa autorización por escrito del deudor. Una vez cargado el pago en su cuenta la entidad bancaria se encargara de enviar un recibo al domicilio como justificante del pago.</span></div></div></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><u><span style="font-family: Verdana, sans-serif;"></span></u></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><u><span style="font-family: Verdana, sans-serif;"></span></u></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: left;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="text-align: left;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: left;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div class="MsoListParagraphCxSpFirst" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 0pt 54pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: left; text-indent: -18pt;"><span style="font-family: Verdana, sans-serif;"></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; text-align: left;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXmMUVHuupLpUoiTe0l8yBBsOV3Q3vKSkQLXBja-c8qcd1ID6GTdl0p9r-or2PIWBKGRvnLb9xZS2dE8R9pPV1G48VNlXNqjKASAnNa_WqCyLCkk1xiWN_8stP1QdlyK4jFUd9RID7iIQl/s1600/r3cibo+laura+001.jpg" imageanchor="1" style="clear: right; cssfloat: right; float: right; margin-bottom: 1em; margin-left: 1em;"><span style="font-family: Verdana, sans-serif;"><img border="0" height="190" n4="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXmMUVHuupLpUoiTe0l8yBBsOV3Q3vKSkQLXBja-c8qcd1ID6GTdl0p9r-or2PIWBKGRvnLb9xZS2dE8R9pPV1G48VNlXNqjKASAnNa_WqCyLCkk1xiWN_8stP1QdlyK4jFUd9RID7iIQl/s400/r3cibo+laura+001.jpg" width="400" /></span></a><span style="font-family: Verdana, sans-serif; font-size: x-small;">1) Número de recibo.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">2) Localidad de expedición.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">3) Importe en números y en letras.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">4) Fecha de expedición .</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">5) Vencimiento.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">6) Concepto. Es la causa o motivo del pago.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">7) Domiciliación bancaria.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">8) Nombre y domicilio del librado.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">9) Nombre y firma de quien expide el documento.</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"></span></div><br />
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<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><a href="http://www.blogger.com/" name="s1"><span style="font-family: Verdana, sans-serif;"></span></a><br />
<strong><span style="font-family: Verdana, sans-serif; font-size: x-small;"><u>CHEQUE</u></span></strong><br />
<strong><span style="font-family: Verdana, sans-serif; font-size: x-small;"><u></u></span></strong></div><strong><span style="font-family: Verdana, sans-serif; font-size: x-small;"><u></u></span></strong></div><span style="font-family: Verdana, sans-serif;"><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">El cheque es un documento en el cual una persona ( el titular dela cuenta) autoriza a otra a extarer una cantidad dinero de su cuenta, sin necesidad de que el titular de la cuenta este presente.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">Este documento va númerado y unido formando lo que llamamos <u>talonario de cheques</u> este va enlazado con la cuenta corriente.</span><br />
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<span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="color: #0b5394;">Para más información:</span> </span><a href="http://es.wikipedia.org/wiki/Cheque"><span style="font-family: Verdana, sans-serif;">http://es.wikipedia.org/wiki/Cheque</span></a></span><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgLpPFG0DI73ePAA2FYwBpgpD-D3PPkYYviYL85EBspagxVa0sfyRM1H2fl5x6TqHL2UjRfjXvCIGfWuFOUSn7y8K7se8JmIF-BvUXDTQLuJK_-x89G7ozm7003a2j94c8UeGAl2qUmP5Or/s1600/xeqe1+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="175" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgLpPFG0DI73ePAA2FYwBpgpD-D3PPkYYviYL85EBspagxVa0sfyRM1H2fl5x6TqHL2UjRfjXvCIGfWuFOUSn7y8K7se8JmIF-BvUXDTQLuJK_-x89G7ozm7003a2j94c8UeGAl2qUmP5Or/s400/xeqe1+001.jpg" width="400" /></a></div><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;"><u>Requisitos del cheque:</u></span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Ineludibles:</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">1) Debe aparecer impreso el nombre del documento (cheque), en el mismo idioma con el que lo cumplimentaremos.</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">2) El importe de la deuda expresado en números y letras, cada uno en su lugar respectivamente.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">3) El nombre de la entidad bancaria del librado.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">4) Lugar de pago.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">5) Fecha y lugar de emisión.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">6) La firma del librador (cliente), con la que da validez al cheque.</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Funcionales:</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">* Que haya liquidez en la cuenta bancaria del librador (Cliente).</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Regularización respecto a las declaraciones de aceptación, aval y endoso:</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">El cheque no puede ser aceptado. El pago del mismo puede garantizarse a través del aval, que puede ser total o parcial.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">Como avalista podemos aceptar a cualquier persona excepto el librado. Los datos del aval deberan aparecer por escrito en el reverso del cheque.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">Podemos transmitir el cheque mediante endoso, llavandose a cabo por la totalidad en el reverso del documento.</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Por otro lado el cheque puede ser librado para efectuar el cobro por:</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">- A una persona determina con o sin clausula a la orden.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">- A una persona determinada con la clausula no a la orden, u otra equivalente. (a lo mejor este tipo de cheque no puede endosarse)</span><br />
<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">- Al portador. Cualquier persona fisica</span> </span><br />
<div class="separator" style="clear: both; text-align: center;"><iframe allowfullscreen='allowfullscreen' webkitallowfullscreen='webkitallowfullscreen' mozallowfullscreen='mozallowfullscreen' width='320' height='266' src='https://www.youtube.com/embed/xfb4M0VxB18?feature=player_embedded' frameborder='0'></iframe></div><span style="font-family: Verdana, sans-serif;"><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong>Clases de cheques:</strong><strong> </strong></span><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">- Cheque nominativo: </span></span><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgGTkBygwUcRgoPMhe-cEm5fNVXqzNz672I9htl8XSqO_dSkCmco_J_vZIY_FbCIFO1pTAbazzwdbwGs8lHKvihtsvrMFicDjLYa112ml-36h-KMt2rMFArcwQih40Xy2LF-BcwPyI8LlrN/s1600/xeqe2+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="137" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgGTkBygwUcRgoPMhe-cEm5fNVXqzNz672I9htl8XSqO_dSkCmco_J_vZIY_FbCIFO1pTAbazzwdbwGs8lHKvihtsvrMFicDjLYa112ml-36h-KMt2rMFArcwQih40Xy2LF-BcwPyI8LlrN/s320/xeqe2+001.jpg" width="320" /></a></div><div class="separator" style="clear: both; text-align: center;"><br />
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</div><span style="font-family: Verdana, sans-serif;">- <span style="font-size: x-small;">Cheque cruzado general :</span></span><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgM1LiH3_SfZx9mCeG7yhZARLAorXQOJ9xxCzHoUgx9vucSl-Bh5qwPde-hMbCxw6AE5mg-qQr8QigSo45JZ90s7Xa91x2UwiHYy33hABA9m-IEm7INHM8M8KYH0LHo7r05ZEQoZbI8KuNI/s1600/xeqe2+002.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="132" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgM1LiH3_SfZx9mCeG7yhZARLAorXQOJ9xxCzHoUgx9vucSl-Bh5qwPde-hMbCxw6AE5mg-qQr8QigSo45JZ90s7Xa91x2UwiHYy33hABA9m-IEm7INHM8M8KYH0LHo7r05ZEQoZbI8KuNI/s320/xeqe2+002.jpg" width="320" /></a></div><span style="font-family: Verdana, sans-serif; font-size: x-small;">- cheque cruzado especial:</span><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiBd38i6AuQRwDjnVrBSDQazuEaF-OY8CU77qjzmdB0nuFgMQRYVbDYrB1ex67tlyNBx3_kYAO499wiojmwXygKhcch_9-K05JP1L3OOidlnGCj4d5F_OnIZI5DoqS6ANf1knF9_13x6ic3/s1600/xeqe2+003.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="129" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiBd38i6AuQRwDjnVrBSDQazuEaF-OY8CU77qjzmdB0nuFgMQRYVbDYrB1ex67tlyNBx3_kYAO499wiojmwXygKhcch_9-K05JP1L3OOidlnGCj4d5F_OnIZI5DoqS6ANf1knF9_13x6ic3/s320/xeqe2+003.jpg" width="320" /></a></div><div class="separator" style="clear: both; text-align: center;"><br />
</div><div class="separator" style="clear: both; text-align: left;">- <span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Cheque para abonar en cuenta:</span></span></div><div class="separator" style="clear: both; text-align: left;"><br />
</div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiU5-Jpps3EYbzasA-4XWzgvJym4KPBd-wtRgf9jGUkYt86oMoAwP87VT-yzu95xqVqJD0HQNTXC6RXyOprrJ7tgSz_JpBj-TA7FC3-a9rhH1ywZpn6w2wkUq0OEGGqw1Y-8-hserJkncGM/s1600/xeke3+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="130" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiU5-Jpps3EYbzasA-4XWzgvJym4KPBd-wtRgf9jGUkYt86oMoAwP87VT-yzu95xqVqJD0HQNTXC6RXyOprrJ7tgSz_JpBj-TA7FC3-a9rhH1ywZpn6w2wkUq0OEGGqw1Y-8-hserJkncGM/s320/xeke3+001.jpg" width="320" /></a></div><br />
<span style="font-family: Verdana, sans-serif;">-<span style="font-size: x-small;">Cheque de ventanilla: </span></span><br />
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<div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiM0kNUnmiQ_py_XZnPhtmh2ZN43AIpegqQc2c-RM7fsY4Unis5GusEmhs0g7_UGQCirEbLhnB_aoKkTX0rHZsZA8GlhCKdpg7pGtOggY4da-jBVh1hn6DtB1Dt8RHz4qQ9HQQxPeBLEgK4/s1600/chequec.jpgde+ventanilla.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="152" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiM0kNUnmiQ_py_XZnPhtmh2ZN43AIpegqQc2c-RM7fsY4Unis5GusEmhs0g7_UGQCirEbLhnB_aoKkTX0rHZsZA8GlhCKdpg7pGtOggY4da-jBVh1hn6DtB1Dt8RHz4qQ9HQQxPeBLEgK4/s320/chequec.jpgde+ventanilla.jpg" width="320" /></a></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><br />
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</div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Cheque al portador</span></div><div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><br />
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</div><span style="font-family: Verdana, sans-serif;"><a href="http://www.condusef.gob.mx/index.php?option=com_content&view=article&id=621&Itemid=80"><span style="font-size: x-small;">Para más información</span></a></span><br />
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</span></div><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong><u>OTROS MEDIOS DE PAGO</u></strong></span><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">Además de los pagos que hemos visto con anterioridad, y del pago en metalico, tenemos otros tipos de medios:</span></span><br />
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<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;"><u><a href="http://es.wikipedia.org/wiki/Transferencia_bancaria">Transferencias bancarias</a></u>: Traspaso de dineros de un número de cuenta a otro. No es necesario que sea ni el mismo titular de la cuenta ni la misma entidad bancaria.</span></span><br />
<span style="font-family: Verdana, sans-serif;"><span style="font-size: x-small;">En esta forma de pago aparecen dos sujetos: ordenante y beneficiario.</span></span><br />
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<div class="separator" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXmMEEKrPuSwhT-h_CmLVeIDh1-fEqguoS5J8wHUzplt8FvJslWTjS7CqnBpPLEkBL7PwTKnkCfqbkEEbDssMxt4uxljsl0NeUFhtx9nWk7mtHuCH1UL8B0zLHramDJd6thnZzwKfv6unZ/s1600/fjhg3+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="233" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgXmMEEKrPuSwhT-h_CmLVeIDh1-fEqguoS5J8wHUzplt8FvJslWTjS7CqnBpPLEkBL7PwTKnkCfqbkEEbDssMxt4uxljsl0NeUFhtx9nWk7mtHuCH1UL8B0zLHramDJd6thnZzwKfv6unZ/s320/fjhg3+001.jpg" width="320" /></a></div><br />
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<span style="font-family: Verdana; font-size: x-small;"><u><a href="http://www.consumoteca.com/economia-familiar/medios-de-pago/domiciliacion-bancaria">Domiciliaciones de pago</a></u>: El titular de la cuenta da orden a la entidad bancaria, para que le carguen en su cuenta deudas contraídas con terceros. Són frecuentes en pagos de luz, agua teléfono...</span><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQKbS4bDWEafwlgdaYAPrPCj6eM5AQNlXnS-ChAvml_WVTxVsRwyjbK3lRV6yTVlK-8JvE-onfY8Sqdoafm0SPQhMl1x3IvSeGo45x5lZWfimA8ZVY7xfQ_eBdJAxnPZaAfbuci95-hXNv/s1600/464668+001.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="159" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQKbS4bDWEafwlgdaYAPrPCj6eM5AQNlXnS-ChAvml_WVTxVsRwyjbK3lRV6yTVlK-8JvE-onfY8Sqdoafm0SPQhMl1x3IvSeGo45x5lZWfimA8ZVY7xfQ_eBdJAxnPZaAfbuci95-hXNv/s320/464668+001.jpg" width="320" /></a></div><br />
<span style="font-family: Verdana; font-size: x-small;"><u>Pagos a través de servicios de correos</u>:</span><br />
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<span style="font-family: Verdana; font-size: x-small;"><a href="http://www.derecho.ucr.ac.cr/~gapmerayo/trabajos/mecapagos/girobancario.htm">Giro bancario</a>: Se entrega una cantidad de dinero en las oficinas de correos, para que realizen el pago a los destinatarios.</span><br />
<span style="font-family: Verdana; font-size: x-small;">Giro telegráfico: Misma forma de pago que el giro postal pero con carácter urgente. (el pago se realiza en horas).</span><br />
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<span style="font-family: Verdana; font-size: x-small;"><a href="http://www.consumoteca.com/diccionario/pago-contra-reembolso">Pago contrareembolso</a>: Primero recibiremos la mercancía en el lugar acordado, y en el mismo lugar de la entrega al transportista se le entregara el dinero de la deuda. Luego correos se hara cargo de hacerle llegar el dinero al proveedor.</span><br />
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<span style="font-family: Verdana; font-size: x-small;">Tarjetas bancarias: (<a href="http://www.gruposantander.es/ieb/tarjetas/tarjetasmod6.htm">más información</a>)</span><br />
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<span style="font-family: Verdana; font-size: x-small;">Tarjeta de plástico, con un banda magnética, microchip y número identificativo.</span><br />
<span style="font-family: Verdana; font-size: x-small;">La tarjeta ésta asociada a un número de cuenta y al efectuar el pago con ella, (el establecimiento debe tener un terminal, máquina por la cual debemos pasar la tarjeta)se cargara el importe de la compra en la cuenta.</span><br />
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<span style="font-family: Verdana; font-size: x-small;"><u>Hay dos tipos de tarjetas débito y crédito:</u></span><br />
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<span style="font-family: Verdana; font-size: x-small;"><u>Débito</u>: El cargo de las operaciones son inmediatos, ha de haber dinero en la cuenta.</span><br />
<span style="font-family: Verdana; font-size: x-small;"><u>Crédito</u>: Aunque no dispongamos de saldo en la cuenta, la entidad bancaria pone a nuestra disposición una cantidad de dinero anteriormente acordada, para poder efectuar compras hasta que volvamos a tener liquidez. (el cargo del importe es aplazado en el tiempo), luego la entidad bancaria se encarga de cobrarlo de nuestra cuenta.</span><br />
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhfGYfnzfo-3GxjDK6JZpBlYplYwCaEh8qjnf1WJHvLP8kQJxlNRy_pf9VVKZiozmzJXWMva2xomVwEnH-TxaTY2HgYHPgPXMIG5nZSZTcej3xTeOcJ_tefH2BqJns6QTOeZnM0IVr1oUDl/s1600/464668+002.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="106" s5="true" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhfGYfnzfo-3GxjDK6JZpBlYplYwCaEh8qjnf1WJHvLP8kQJxlNRy_pf9VVKZiozmzJXWMva2xomVwEnH-TxaTY2HgYHPgPXMIG5nZSZTcej3xTeOcJ_tefH2BqJns6QTOeZnM0IVr1oUDl/s320/464668+002.jpg" width="320" /></a></div><br />
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<span style="font-family: Verdana; font-size: x-small;">Tarjeta de empresa</span><br />
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<span style="font-family: Verdana; font-size: x-small;">Són similares a la bancarias con la diferencia que solo pueden utilizarse para pagos realizados por la empresa.</span><br />
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<span style="font-family: Verdana; font-size: x-small;"><u>Aceptación domiciliada de facturas</u></span><br />
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<span style="font-family: Verdana; font-size: x-small;">Forma de pago habitual en relaciones de la Administración con las empresas. Consiste en hacerse cargo de la deuda de la factura, comprometiendose a pagarlo mediante transferencia bancaria.</span><br />
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<span style="font-family: Verdana; font-size: x-small;"><u>Otros medios</u>: </span><span style="font-family: Verdana; font-size: x-small;">A través de <a href="http://www.eumed.net/cursecon/ecoinet/seguridad/medios.htm">Internet</a> y la <a href="http://es.wikipedia.org/wiki/Banca_electr%C3%B3nica">banda telefónica </a></span><br />
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<strong><u><span style="font-family: Verdana, sans-serif; font-size: x-small;">AUTOLIQUIDACIONES CON LA ADMINISTRACIÓN</span></u></strong><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Los ciudadanos y las empresas estan obligados por normativa legal a realizar </span><a href="http://www.tuabogadodefensor.com/01ecd193e40c23259/01ecd193e40c27766/01ecd193e8112ea01.html"><span style="font-family: Verdana, sans-serif; font-size: x-small;">declaraciones-liquidaciones</span></a><span style="font-family: Verdana, sans-serif; font-size: x-small;">.</span><br />
<span style="font-family: Verdana, sans-serif; font-size: x-small;">Todas las autoliquidaciones con la administración se han de realizar sobre los modelos normalizados, por la correspondiente institución publica. El pago se puede realizar a través de entidades bancarias (las que esten asociadas con la administración pública) o en la caja del establecimiento público adjuntando siempre el modelo correspondiente.</span><br />
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<span style="font-family: Verdana, sans-serif; font-size: x-small;">Deberíamos puntualizar que el </span><a href="http://www.fiscal-impuestos.com/fiscal-impuestos-estudios-fiscales-medidas-fiscales-f3007.html"><span style="font-family: Verdana, sans-serif; font-size: x-small;">modelo 347</span></a><span style="font-family: Verdana, sans-serif; font-size: x-small;"> (declaracion de operaciones con terceros) y los modelos existentes del impuesto sobre actividades económicas </span><a href="http://es.wikipedia.org/wiki/Impuesto_sobre_Actividades_Econ%C3%B3micas"><span style="font-family: Verdana, sans-serif; font-size: x-small;">(IAE)</span></a><span style="font-family: Verdana, sans-serif; font-size: x-small;"> no pueden considerarse como autoliquidación.</span><br />
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<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td colspan="3" style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: black 1pt solid; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" width="576"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Administración de Hacienda</span></i></b></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Impuesto</span></b></div></td><td style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Concepto</span></b></div></td><td style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" valign="top" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Modelo</span></b></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><a href="http://www.socialia.org/portal/site/WINS003/menuitem.a824f3ebcbda89f342b193e351d001ca/?vgnextoid=b119b7f00e81f110VgnVCM1000000b0d10acRCRD">ITPAJD</a></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Operación societaria de constitución de sociedad</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">600</span></div></td></tr>
<tr style="height: 20.25pt; mso-yfti-irow: 3;"><td rowspan="2" style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><a href="http://www.parasaber.com/economia/fiscalidad/empresarios-y-profesionales/iva/articulo/fiscalidad-mod-303-i-v-autoliquidacion-sustituye-300-320-330-332-nuevo-modelo-iva/21140/">IVA</a></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Declaración-liquidación trimestral.</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">300</span></div></td></tr>
<tr style="height: 20.25pt; mso-yfti-irow: 4;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Declaración resumen anual. (solamente informativas)</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">390</span></div></td></tr>
<tr style="height: 20.25pt; mso-yfti-irow: 5;"><td rowspan="2" style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><a href="http://es.wikipedia.org/wiki/Impuesto_sobre_la_Renta_de_las_Personas_F%C3%ADsicas_(Espa%C3%B1a)">IRPF</a></span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Declaración-liquidación trimestral de retenciones a cuenta.</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">110</span></div></td></tr>
<tr style="height: 20.25pt; mso-yfti-irow: 6;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Declaración resumen anual. (solamente informativas)</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 20.25pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">190</span></div></td></tr>
<tr style="height: 27pt; mso-yfti-irow: 7;"><td rowspan="2" style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; height: 27pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;"><a href="http://es.wikipedia.org/wiki/Impuesto_sobre_sociedades">Impuesto sobre Sociedades</a></span></div></td><td rowspan="2" style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 27pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.05pt;" valign="top" width="192"><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Pago fraccionado a cuenta en los meses de abril, octubre y diciembre.</span></div><div class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Declaración-liquidación anual</span></div></td><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: #d4d0c8; border-right: black 1pt solid; border-top: #d4d0c8; height: 27pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">202</span></div></td></tr>
<tr style="height: 27pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; height: 27pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 144.1pt;" width="192"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">201</span></div></td></tr>
</tbody></table><span style="font-family: Verdana, sans-serif;"><br />
</span><br />
<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Autoliquidaciones con la Administración de una sociedad mercantil</span></div></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif;"><br />
</span></div><table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-bottom: medium none; border-collapse: collapse; border-left: medium none; border-right: medium none; border-top: medium none; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: black 1pt solid; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Tresorería territorial de la Seguridad Social</span></i></b></div></div></td></tr>
<tr style="mso-yfti-irow: 1;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Declaraciones-liquidación mensual de las cuotas sociales correspondientes a l mes anterior en el modelo </span><a href="http://www.seg-social.es/Internet_1/Trabajadores/CotizacionRecaudaci10777/Areainformativa/Manualpracticodecot30787/index.htm#BIN38339"><span style="font-family: Verdana, sans-serif;">TC-1</span></a></span></div></div></td></tr>
<tr style="mso-yfti-irow: 2;"><td style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Ayuntamiento</span></i></b></div></div></td></tr>
<tr style="mso-yfti-irow: 3;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Licencia de actividades e instalaciones: tasa por prestación de servicios urbanísticos en la apertura de local de negocios o productivo.</span></span></div></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Tasa por Licencia de Obras, en el momento de realización de cualquier obra.</span></span></div></div></td></tr>
<tr style="mso-yfti-irow: 4;"><td style="background: #c6d9f1; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-background-themecolor: text2; mso-background-themetint: 51; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div align="center" class="MsoNormal" style="line-height: normal; margin: 0cm 0cm 0pt; text-align: center;"><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Verdana, sans-serif; font-size: xx-small;">Registro Mercantil Provincial </span></i></b></div></td></tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;"><td style="background-color: transparent; border-bottom: black 1pt solid; border-left: black 1pt solid; border-right: black 1pt solid; border-top: #d4d0c8; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding-bottom: 0cm; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; width: 432.2pt;" valign="top" width="576"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Solicitud de legalización de los libros de la sociedad: actas, acciones nominativas, participaciones sociales, diario, inventarios y cuentas anuales, etc.</span></span></div></div><div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0pt 36pt; mso-add-space: auto; mso-list: l0 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: xx-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Solicitud de depósito de las cuentas anuales.</span></span></div></div></td></tr>
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</span></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"></div><span style="font-family: Verdana, sans-serif; font-size: x-small;"></span><br />
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<div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><b style="mso-bidi-font-weight: normal;"><u><span style="font-family: Verdana, sans-serif; font-size: x-small;">MEDIOS DE PAGO BÁSICOS<span style="mso-spacerun: yes;"> </span>EN EL COMERCIO<span style="mso-spacerun: yes;"> </span>INTERNACIONAL</span></u></b></div></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt; tab-stops: 138.6pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="mso-tab-count: 1;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"> </span></span></div></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Podemos definir el comercio internacional como<span style="mso-spacerun: yes;"> </span>un<span style="mso-spacerun: yes;"> </span>tipo de intercambio de<span style="mso-spacerun: yes;"> </span>bienes o servicios entre<span style="mso-spacerun: yes;"> </span>personas físicas o jurídicas que viven<span style="mso-spacerun: yes;"> </span>o están<span style="mso-spacerun: yes;"> </span>en diferentes países o puntos del mundo.</span></div></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Estas operaciones<span style="mso-spacerun: yes;"> </span>se dividen varios grupos:</span></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo1; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Importaciones: <span style="mso-spacerun: yes;"> </span>entradas de productos, bienes o servicios de otros países que no pertenecen a la Unión Europea.</span></span></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Adquisiciones Intracomunitarias: entradas de productos, bienes o servicios de otros países que<span style="mso-spacerun: yes;"> </span>pertenecen<span style="mso-spacerun: yes;"> </span>a la Unión<span style="mso-spacerun: yes;"> </span>Europea.</span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l1 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Exportaciones: salidas de productos, bienes o servicios a países que<span style="mso-spacerun: yes;"> </span>no<span style="mso-spacerun: yes;"> </span>pertenecen a la Unión Europea.</span></span></div></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l1 level1 lfo1; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span>Entregas Intracomunitarias: salidas de productos, bienes o servicios a países que<span style="mso-spacerun: yes;"> </span>pertenecen a la Unión Europea.</span></span></div></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Los medios de pago<span style="mso-spacerun: yes;"> </span>que se utilizan para este tipo de comercio<span style="mso-spacerun: yes;"> </span>por medio de los cuales se salda<span style="mso-spacerun: yes;"> </span>el compromiso de pago que el comprador ( importador) tiene acordado con el vendedor ( exportador) en el que se ven obligados por la<span style="mso-spacerun: yes;"> </span>relación de compraventa.</span></div></div><div class="MsoNormal" style="margin: 0cm 0cm 10pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Los medios de pago más frecuentes son:</span></div></div><div class="MsoListParagraphCxSpFirst" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">El cheque</b> <b style="mso-bidi-font-weight: normal;">:</b> ya explicado anteriormente. </span><a href="http://es.wikipedia.org/wiki/Cheque"><span style="font-family: Verdana, sans-serif;">(más información)</span></a></span><br />
<div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">La orden<span style="mso-spacerun: yes;"> </span>de pago simple:</b> petición que realizar el comprador a su<span style="mso-spacerun: yes;"> </span>banco<span style="mso-spacerun: yes;"> </span>para que<span style="mso-spacerun: yes;"> </span>mediante transferencia<span style="mso-spacerun: yes;"> </span>pague<span style="mso-spacerun: yes;"> </span>al<span style="mso-spacerun: yes;"> </span>vendedor<span style="mso-spacerun: yes;"> </span>su deuda<span style="mso-spacerun: yes;"> </span>a través de su banco.</span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">La orden de pago contra<span style="mso-spacerun: yes;"> </span>entrega de documentos:</b> es la<span style="mso-spacerun: yes;"> </span>orden de pago<span style="mso-spacerun: yes;"> </span>simple<span style="mso-spacerun: yes;"> </span>añadiendo<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>el banco<span style="mso-spacerun: yes;"> </span>del<span style="mso-spacerun: yes;"> </span>vendedor<span style="mso-spacerun: yes;"> </span>debe<span style="mso-spacerun: yes;"> </span>entregar<span style="mso-spacerun: yes;"> </span>los documentos que certifiquen<span style="mso-spacerun: yes;"> </span>los documentos<span style="mso-spacerun: yes;"> </span>conforme<span style="mso-spacerun: yes;"> </span>tienen la mercancía ( facturas, pólizas…).</span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">La remesa simple:</b> el exportador<span style="mso-spacerun: yes;"> </span>envía un efecto de giro ( letra de cambio, pagaré, recibo) para <span style="mso-spacerun: yes;"> </span>realizar el pago<span style="mso-spacerun: yes;"> </span>o aceptación del<span style="mso-spacerun: yes;"> </span>comprador a través de sus respectivas entidades<span style="mso-spacerun: yes;"> </span>bancarias, los documentos comerciales ( facturas, pólizas …) son<span style="mso-spacerun: yes;"> </span>enviadas por el<span style="mso-spacerun: yes;"> </span>vendedor al comprador. </span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">La remesa documentaria:</b> es igual que la remesa simple<span style="mso-spacerun: yes;"> </span>añadiendo que junto a el<span style="mso-spacerun: yes;"> </span>efecto de giro<span style="mso-spacerun: yes;"> </span>van adjuntos<span style="mso-spacerun: yes;"> </span>los documentos <span style="mso-spacerun: yes;"> </span>comerciales.</span></span></div></div><div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">El crédito<span style="mso-spacerun: yes;"> </span>documentario:</b> el comprador realiza una petición a su<span style="mso-spacerun: yes;"> </span>entidad bancaria<span style="mso-spacerun: yes;"> </span>en el cual se compromete a pagar al vendedor a través de su<span style="mso-spacerun: yes;"> </span>entidad bancaria, o a pagar<span style="mso-spacerun: yes;"> </span>y aceptar<span style="mso-spacerun: yes;"> </span>efectos comerciales, siempre que<span style="mso-spacerun: yes;"> </span>se entreguen el plazo<span style="mso-spacerun: yes;"> </span>correspondiente a lo acordado.</span></span></div></div><div class="MsoListParagraphCxSpLast" style="margin: 0cm 0cm 10pt 36pt; mso-list: l0 level1 lfo2; text-indent: -18pt;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-size: x-small;"><span style="font-family: Verdana, sans-serif;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> </span></span></span><b style="mso-bidi-font-weight: normal;">La carta<span style="mso-spacerun: yes;"> </span>de crédito comercial:</b> documento<span style="mso-spacerun: yes;"> </span>que<span style="mso-spacerun: yes;"> </span>pide el<span style="mso-spacerun: yes;"> </span>comprador<span style="mso-spacerun: yes;"> </span>donde consta<span style="mso-spacerun: yes;"> </span>el importe<span style="mso-spacerun: yes;"> </span>de la deuda impreso por<span style="mso-spacerun: yes;"> </span>la entidad bancaria de este,<span style="mso-spacerun: yes;"> </span>por el cual<span style="mso-spacerun: yes;"> </span>la entidad<span style="mso-spacerun: yes;"> </span>se compromete a pagar la deuda<span style="mso-spacerun: yes;"> </span>y<span style="mso-spacerun: yes;"> </span>cualquier efecto de giro, siempre y<span style="mso-spacerun: yes;"> </span>cuando<span style="mso-spacerun: yes;"> </span>se cumpla todo lo estipulado en el documento.</span></span></div></div><div class="MsoNormal" style="border-bottom: medium none; 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</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;">Habitualmente en todos estos medios de pago estan emitidos en la moneda de curso legal en el pais de la empresa esportadora o en una divisa internacionalmente aceptada ( euro, dólar...).</span></div><div class="MsoNormal" style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0cm 0cm 10pt; text-align: left;"><span style="font-family: Verdana, sans-serif;"><br />
<span style="font-size: x-small;"></span></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana, sans-serif; font-size: x-small;"><strong>Recursos de internet:</strong></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">en las siguientes páginas web podemos encontrar información y algunos modelos citados anteriormente:</span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">* instrucciones para cumplimentar el Impuesto sobre Transmisiones patrimoniales y Actos Jurídicos Documentados. Modelo 600: <a href="http://www.aeat.es/formularios/captura/600e/ayu600e.htm">http://www.aeat.es/formularios/captura/600e/ayu600e.htm</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">* Modelo 300: <a href="http://www.aeat.es/cgi-bin/aeat/FORMULARIO/modelo?num=300">www.aeat.es/cgi-bin/aeat/FORMULARIO/modelo?num=300</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">* Descarga del Programa PADRE: <a href="http://www.aeat.es/padres/390/2004/descarga/home.html">www.aeat.es/padres/390/2004/descarga/home.html</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">*Instrucciones para cumplimentar el modelo 110: <a href="http://www.aeat.es/formularios/captura/110e/intr_mod110.pdf">www.aeat.es/formularios/captura/110e/intr_mod110.pdf</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">* programas de ayuda PREGUNTAS Y RESPUESTAS DEL MODELO 190 Ejercicio2003: <a href="http://www.aeat.es/padres/190/2003/faq/home.html">www.aeat.es/padres/190/2003/faq/home.html</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">*Orden por la que se aprueban los modelos 202, 218 y 222: <a href="http://www.aeat.es/normlegi/irpf/ord_Hac540.htm">www.aeat.es/normlegi/irpf/ord_Hac540.htm</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">* Orden por la que se aprueban los modelos 347, en pesetas y en euros, de declaración anual de operaciones con terceras personas, así como los diseños físicos y lógicos: <a href="http://www.aeat.es/normlegi/iva/ord241100.htm">www.aeat.es/normlegi/iva/ord241100.htm</a></span></div><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><br />
</div><div style="text-align: left;"><div style="border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;"><span style="font-family: Verdana; font-size: x-small;">*sistema RED: www.seg-social.es/inicio/?MIval=cw_usr_view_Folder&LANG=1&ID=27734<a href="http://www.blogger.com/"></a><span id="goog_2136584419"></span><span id="goog_2136584420"></span></span></div></div><br />
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