Ls prcins d rrndmint finncir y l cdr d finncición FRANCISC ST SÁNCHZ Prfsr Titlr scl Univrsitri d sts mprsrils Univrsidd Cmpltns d Mdrid RSUMN l cdr d finncición s n std cntbl q h d inclirs n l Mmri q lbrn qlls scidds q n pdn frml n s vrsión brvid. Anq l Pln Gnrl d Cntbilidd rcg s filsfi incls cntin cirts instrccins n cnt l frm d prpr, xistn trnsccins sbr ls q n s hc mnción lgn, pr jmpl, ls d rrndmint finncir. A l nvdd dl cdr d finncición, s n l tmbién nvds frm d cntbilir ls citds prcins y l impst sbr l bnfici. Cn n jmpl nméric, n l q s sn dts rls, s prtnd prtr lg d clridd sts cstins. 1. INTRDUCCIN l rtícl 2 dl Txt Rfnd d l Ly d Scidds Anónims (TRLSA) c q «L Mmri dbrá cntnr, dmás d ls inccins spcíficmnt prvists pr l Cóg d Cmrci y pr st Ly, ls sigints: Crtl cdr d finncición, n l q s dscribirán ls rcrss btnids n l jrcici y ss frnts rígns, sí cm l plicción l mpl d ls misms n inmvilid n circlnt. N bstnt l ntrir, l rtícl 21 dl TRLSA spns d l bligción citd ls scidds q pdn frmlr blnc brvid sgún l rtícl 181 dl mism txt lgl. l Pln Gnrl d Cntbilidd, cnd n s crt prt trt d ls nrms pr l lbrción d ls cnts nls, dc l 8. prcismnt l cdr d finncición. S xplic cn dtll l trtmint d cirts prcins pr s mit l d trs, pr jmpl, l d ls prcins d rrndmint finncir. Ls lins q sign prtn l q pdrí sr n trtmint d ls mncinds prcins dntr dl mdl dfinid pr l cdr d finncición spñl. Cdrns d sts niprsrils Ns 1-1991. tril Cmpltns
46 2. Frncisc L st Sánch SITUACIN D PARTIDA Un scidd prsnt n s blnc d 3 d jni d n ñ ls sigints slds lsrri Cpitl scil 3. l.. 1.. TRANSACCINS DL PRID l dí 1 d jli firm cn BBV LASING n cntrt d rrndmint finncir cy bjt s n máqin frnqdr cn limntdr y cntdr. s rnbl pnsr q n v hy finlid l cntrt s jrcitrá l prtn pción d cmpr. S rsñn lgns dts dl citd cntrt (l dsgls d ls cts s incly cm nx 2): Imprt finncid Ct nitri 47. psts psts 24 Númr d ct Pricidd Crg finncir ttl IVA ttl d ls 24 cts m ns l 9.3 psts 57.288 psts psts Vlr rsi<ll Ls 6 primrs cts, cn vncimint ntr jli y cimbr. spnn: Crg finncir IVA Ttl 37.124 psts 14.322 psts 133.674 psts Dspés d pgr l sxt ct. s pd hcr l sigint scriminción. spnind q n cimbr finli l jcici cntbl. Cts 7 /18 (Crt pl) Cts l9./24. (Lrg pl) ttl Gsts pr intrss frids 46.196 6.98 53.176 IVA pnnt dvng 28.644 14.322 42.966 lótl 74.84 21.32 96.142 Ls cncpts vinclds l crt pl. s vn cnsidrr cm d circlnt. Lógicmnt. stn scids l cnt d crdrs lsing. crt pl.
47 Ls prcins d rrndmint finncir y l Cdr d... L frnqdr v mrtirs cntblmnt l 2% nl. n l smstr s hn stisfch gsts d prsnl pr 4.. d psts y s hn fctrd ls srvicis prstds pr 5.. d psts. IVA 12%. Ls clints dbn 31-12 2.24. d psts. l impst sbr l bnfici s clcl l tip dl 35% y s tinn n cnt ls frncis tmprls ntr ls critris fiscls y cntbls. 4. FINAL D PRID: SALD D BALANC Y D LA CUNTA D PRDIDAS Y GANANCIAS Cntbilids ls prcins ntrirs s btinn ls sigints slds d blnc: Tsrrí Drchs sbr bins n régimn rrndmint finncir Gsts pr intrss frids IVA pnnt d dvng Clic nts 9.226.326 Cpitl scil. 1.. Acrdrs 47. 53.176 42.966 2.24. lsing, crt pl Acrdrs lsrng. lrg pl Hcind Públic crdr IVA 267.348 153.566 585.678 Hcind Públic crdr 15 Hcind Públic.. IS frid 38. 14. Amrtición c mí d inmvilid inmtril Pérds y gnncis Ttl 11.969.468 Ttl 4.7 6.176 11.969.468 L cnt d pérds y gnncis. s v, frc l sigint cmpsicln: Gsts d prsnl Amrticins dl inmvilid inmtril Gsts finncirs Impsts sbr scidds Sld (bnfici) Ttl 4.. Prstcins d Srvicis 5.. Ttl 5 4.7(X) 37.124 322. 6. 5..
Frncisc st Sánch 48 5. CUADR D FINANCIACIN l cdr d finncición srí l sigint: Apliccins rigns Adqisicins d inmvilid (Lsing) Ttl pliccin Amnt cpitl circlnt 47. 47. Rcrss prcdnts d ls prcins Dds lrg pl (Ising) Ttl rigns 654.876 132264 787.14 38.14 Vrición d cpitl circlnt Amnts Dismincins 773,674 Tsrrí Gsts pr intrss frids (Ascids 12 próxims cts cn vncimint crt pl) IVA pnnt d dvng (Ascid 12 próxims cts cn vncimint crt pl) Clints Acrdrs Ising (12 próxims cts) Hcind Públic, crdr pr IVA Hcind Públic, crdr Impst sbr scidds 46,196 28.644 2.24. 267.348 585.678 38.t) Ttl Amnt dl cpitl circlnt... 2.314.84 1.934.7 38.14 Cncilición dl rsltd cntbl cn ls rcrss prcdnts d ls prcins: Rsltd cntbl. 6.176 Ms: Amrticins Impst scidds frid Rcrss prcdnts prcins 4.7 14. 654.876.
Ls prcins d rrndmint finncir y l Cdr d... 49 Un infrm mch más significtiv, pr q n s xig pr l Pln Gnrl d Cntbilidd, n cnt l cmpsición d ls rcrss prcdnts d ls prcins, srí l sigint: Prstcins d srvicis 5 Mns: Impsts scidds cn vncimint crt Gsts finncirs Gsts d prsnl 3& 37.124 4.. Rcrss prcdnts prcins 6. 654.876 LIMINACINS NCSARIAS PARA L CUADR D PINANCIACIN Pr l btnción dl cdr d finncición s hn prcticd ls si- gints limincins: 1) Dtción l mrtición d l frnqdr 4.7 Amrtición cmld inmvilid n mtril Pérds y gnncis 4.7 2) Impsts sbrr scidds frid 14. Hcind Públic, impst scidds frid Pérds y gnncis 14.(X) 3) Gsts finncirs frids IVA pnnt d dvng, scids ls 6 cts cn vncimint lrg pl 21.32 Aérdrs lsing. lrg pl Gsts intrss frids IVA pnnt d dvng 6.98 14.322
5 5 -,t,t r.... N N r t =4 r -St c4 té 4. - 4 y C -...-, &. nt. - N Frncisc st Sánch r r t St N St r r r... L... -t 4/ 44,,,, N - j - t --- r r -t =4 r Np r r r -St,, V St) - - -- N >4 c. N - 5.c 2 1--.v C- c.t < <.. t t C,, -St 4,. - & q. 4.) q 9. C - 4- r r r St c.- U...9 t
rt <cfi cr. -n c - c SC r c c 4-Cv. 4-. N 4-> c -. c 2 c -..- -c c N 5. r N c c C... cc c U c. r c r t 4- -n c-c -.CC t. NSc. c c N r N c c r 4-69. -,, >. St c Nx c &t c c cc Sc c ctzs 4>.,,-c c N, c c L - c..c t c U, c t, - -v.., &Z U..., y I -c 3 U- r 1 c c 3 c > - 51 c c c c c 4 c.. c c. cc 3 c c b c -, Sr ct t > N c< N St c c c -.9 c - -c N - c fl - -4 N c. - g l Cdr d... 1 r, y - c tj1 c t 3 - -St r 2 - r 2.5 C Ls prcins d rrndmint finncir c c -c r c c c - - c c > - -c $ c c c - c - > c - c c > >2 g
Frncisc st Sánch 52 ANX 2. DSGL D LAS CUTAS DL ARRNDAMINT FINANCIR Crg finncir prid Rcprción dl cst Cpitl 47. 393.883 38.536 6.775 366.956 6.3 12 353.138 339.78 324.772 6.74 5.586 5.336 9.892 2,387 7 13.117 13.347 13.58 13.818 14.6 14.36 14.556 8 14.811 5.81 2,382 9 l 15.7 15,334 28.335 15.62 249.399 12 13 15.875 16.153 16.436 16.724 17.16 17,314 17.617 233.524 217.371 4.822 4,558 4.29<) 4.17 3,739 3.456 3.168 7.925 114.339 96.1(X) 77.542 58.659 Ct númr 2 3 4 5 6 14 15 16 1 7 18 19 2 21 22 23 18,239 18.558 18.883 19.214 24 9.553 Ttl 38718 viv 3 1,2 16 295.45 265.t)l 2.935 184,211 167.195 149.881 32.264 39.445 6.545 5.832 2.876 2.578 2.275 1.967 1.653 1.334 1.9 678 3.9 9.3 Ct nt 9,892 [9.892 47748 Impst IVA 12% 2,387 Ct ttl 57.288 53t696