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Cronograma para presentar EEFF auditados anuales al 31/12/2012 de entidades no supervisadas por la SMV

&ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align:justifyline-height:normal»&gt&ltspan style=»font-size:12.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language:ES-PEmso-bidi-font-weight:bold»&gtSegún el artículo 5º de la Ley Nº 29720, elcronograma para presentar los Estados Financieros auditados anuales al31/12/2012 de entidadesXNT no supervisadas por la Superintendencia de Mercado deValores es el siguiente:&lto:p&gt&lt/o:p&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gt &lttable border=»0″ cellspacing=»0″ cellpadding=»0″ style=»width:475.65ptborder-collapse:collapsemso-yfti-tbllook:1184 mso-padding-alt:0cm 3.5pt 0cm 3.5pt»&gt &lttbody&gt&lttr style=»mso-yfti-irow:0mso-yfti-firstrow:yesheight:53.25pt»&gt &lttd style=»width:206.3ptborder:solid #A6A6A6 1.0ptbackground: #D9D9D9padding:0cm 3.5pt 0cm 3.5ptheight:53.25pt»&gt &ltp align=»center» style=»margin-bottom:0cmmargin-bottom:.0001pt text-align:centerline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0pt font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtMonto de Ingresos Anuales o Activos Totales&ltspan style=»font-size:10.0pt font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-fareast-language:ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:177.2ptborder:solid #A6A6A6 1.0ptborder-left: nonebackground:#D9D9D9padding:0cm 3.5pt 0cm 3.5ptheight:53.25pt»&gt &ltp align=»center» style=»margin-bottom:0cmmargin-bottom:.0001pt text-align:centerline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0pt font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtFecha de Presentación&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:92.15ptborder:solid #A6A6A6 1.0ptborder-left: nonebackground:#D9D9D9padding:0cm 3.5pt 0cm 3.5ptheight:53.25pt»&gt &ltp align=»center» style=»margin-bottom:0cmmargin-bottom:.0001pt text-align:centerline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0pt font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtFecha Límite de Presentación&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt &lttr style=»mso-yfti-irow:1height:21.0pt»&gt &lttd rowspan=»2″ valign=»top» style=»width:206.3ptborder:solid #A6A6A6 1.0pt border-top:nonebackground:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gtMayores a S/. 111 millones y menores o iguales a S/. 150millones&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:177.2ptborder:noneborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtDesde el 03 al 07 de junio de 2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd rowspan=»2″ style=»width:92.15ptborder-top:noneborder-left: noneborder-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt mso-border-left-alt:solid #A6A6A6 1.0ptbackground:whitepadding:0cm 3.5pt 0cm 3.5pt height:21.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gt07/06/2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family: &quotTimes New Roman&quotcolor:blackmso-fareast-language:ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt &lttr style=»mso-yfti-irow:2height:3.0pt»&gt &lttd style=»width:177.2ptborder-top:noneborder-left:none border-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:3.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt(1)&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt &lttr style=»mso-yfti-irow:3height:21.75pt»&gt &lttd valign=»top» style=»width:206.3ptborder:solid #A6A6A6 1.0pt border-top:nonebackground:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.75pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gtMayores a S/. 150 millones y menores o iguales a S/. 250millones&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:177.2ptborder-top:noneborder-left:none border-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.75pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtDesde el 10 al 14 de junio de 2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:92.15ptborder-top:noneborder-left:none border-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.75pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gt14/06/2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family: &quotTimes New Roman&quotcolor:blackmso-fareast-language:ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt &lttr style=»mso-yfti-irow:4height:21.75pt»&gt &lttd valign=»top» style=»width:206.3ptborder:solid #A6A6A6 1.0pt border-top:nonebackground:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.75pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gtMayores a S/. 250 millones y menores o iguales a S/. 500millones&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:177.2ptborder-top:noneborder-left:none border-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.75pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtDesde el 17 al 21 de junio de 2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:92.15ptborder-top:noneborder-left:none border-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.75pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gt21/06/2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family: &quotTimes New Roman&quotcolor:blackmso-fareast-language:ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt &lttr style=»mso-yfti-irow:5height:21.0pt»&gt &lttd rowspan=»2″ valign=»top» style=»width:206.3ptborder:solid #A6A6A6 1.0pt border-top:nonebackground:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gtMayores a S/. 500 millones&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd style=»width:177.2ptborder:noneborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:21.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gtDesde el 24 al 28 de junio de 2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lttd rowspan=»2″ style=»width:92.15ptborder-top:noneborder-left: noneborder-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt mso-border-left-alt:solid #A6A6A6 1.0ptbackground:whitepadding:0cm 3.5pt 0cm 3.5pt height:21.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan lang=»ES» style=»font-size:10.0ptfont-family: &quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot color:blackmso-ansi-language:ESmso-fareast-language:ES-PE»&gt28/06/2013&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family: &quotTimes New Roman&quotcolor:blackmso-fareast-language:ES-PE»&gt&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt &lttr style=»mso-yfti-irow:6mso-yfti-lastrow:yesheight:3.0pt»&gt &lttd style=»width:177.2ptborder-top:noneborder-left:none border-bottom:solid #A6A6A6 1.0ptborder-right:solid #A6A6A6 1.0pt background:whitepadding:0cm 3.5pt 0cm 3.5ptheight:3.0pt»&gt &ltp style=»margin-bottom:0cmmargin-bottom:.0001pttext-align: justifyline-height:normal»&gt&ltspan style=»font-size:10.0ptfont-family:&quotTimes New Roman&quot,&quotserif&quot mso-fareast-font-family:&quotTimes New Roman&quotcolor:blackmso-fareast-language: ES-PE»&gt(2)&lto:p&gt&lt/o:p&gt &lt/td&gt &lt/tr&gt&lt/tbody&gt&lt/table&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gt &ltp style=»text-align:justifytext-indent:-18.0ptmso-list:l0 level1 lfo1″&gt&lt!–[if !supportLists]–&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot»&gt(1)  &lt!–[endif]–&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gtEn este plazo también deben presentarsus EEFF auditados anuales al 31-12-12, las entidades que sean subsidiarias deempresas con valores inscritos en el Registro Público del Mercado de Valores dela SMV que presenten ingresos anuales o activos totales mayores a S/. 11.1millones.&lto:p&gt&lt/o:p&gt&ltp style=»text-align:justifytext-indent:-18.0ptmso-list:l0 level1 lfo1″&gt&lt!–[if !supportLists]–&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot»&gt(2)  &lt!–[endif]–&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gtEl 27 y 28 de junio de 2013 son días nolaborables para el sector público. Sin embargo, en dichas fechas las entidadescon ingresos anuales o activos totales mayores a los S/. 500 millones, podránpresentar sus EEFF ante la SMV, de acuerdo con el Cronograma.&lto:p&gt&lt/o:p&gt&ltp style=»text-align:justifytext-indent:-18.0ptmso-list:l0 level1 lfo1″&gt&lt!–[if !supportLists]–&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quotmso-fareast-font-family:&quotTimes New Roman&quot»&gt(3)  &lt!–[endif]–&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gtDel 29 de abril al 31 de mayo de 2013,en la sección Novedades del Portal de la SMV: www.smv.gob.pe, sehabilitará un enlace para pruebas de presentación de los EEFF.&lto:p&gt&lt/o:p&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gtEl Cronograma y losFormatos de EEFF han sido aprobados por Resolución de SuperintendenciaAdjunta SMV N° 052-2013-SMV/11 publicada en el Diario Oficial ElPeruano el 03-02-13.&lto:p&gt&lt/o:p&gt&ltspan style=»font-size:12.0ptline-height:115%font-family:&quotTimes New Roman&quot,&quotserif&quot»&gtFuente:http://www.smv.gob.pe/Frm_VerArticulo.aspx?data=7029ECDE2CF2333A91626886E14C15E37F2A375B0EF025B37173FA0265D7A509AF3BA83ABE08&lto:p&gt&lt/o:p&gt

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HENRY CORILLOCLLA DE LA CRUZ

Contador público colegiado. Egresado de la maestría en banca y finanzas por la Universidad Nacional Mayor de San Marcos. Asesor Contable de Contadores & Empresas.