El siguiente es el balance de comprobación de la Corporacion Sebastian, C. A.

al 31-12-2018, fecha de cierre de su

ejercicio económico.

Cuentas y Saldos extraidos Mayor Analitico DEBE HABER

Caja Chica 9,000.00
Bancos 59,295.00
Cuentas por Cobrar 1,771,000.50
Efectos por Cobrar 247,500.00
Provisión para Cuentas Dudosas 56,862.00
Otras Cuentas por Cobrar 45,750.00
Cuentas por Cobrar Trabajadores 25,500.00
Inventario de Materia Prima 177,813.00
Inventario de Productos en Proceso 431,550.00
Inventario de Productos Terminados 528,880.50
Inversiones 270,787.50
Edificio 5,063,850.00
Maquinaria 4,025,761.50
Mobiliario 430,762.50
Terreno 3,797,887.50
Depreciación Acumulada Maquinaria 1,610,304.15
Depreciación Acumulada Edificio 337,590.00
Depreciación Acumulada Mobiliario 150,766.88
Cuentas por Pagar 128,070.45
Efectos por Pagar 85,380.38
Bonos por Pagar 3,000,000.00
Hipoteca por Pagar 3,750,000.00
Capital Social 7,500,000.00
Reserva Legal 151,455.00
Utilidades no Distribuidas 625,471.28
Ventas 11,879,782.28
Ingresos por Intereses 37,800.00
Alquiler de Maquinaria 810,000.00
Combustibles y Lubricantes 176,775.00
Primas de Seguros Gastos 880,557.00
Gastos Depreciación Edificio 84,397.50
Gastos Depreciación Maquinaria 402,576.15
Gastos Depreciación Mobiliario 43,076.25
Servicios Públicos 354,000.00
Mano de Obra Directa 2,814,750.00
Compras de Materia Prima 3,825,000.00
Gastos Varios de Fabrica 879,412.50
Comisiones sobre Ventas 262,500.00
Publicidad 375,000.00
Sueldos Departamento de Ventas 375,000.00
Sueldos Departamento de Administración 225,000.00
Artículos de Escritorio 120,000.00
Gastos Varios de Administación 50,100.00
Intereses Gastos 750,000.00
Totales 29,313,482.40 29,313,482.40

Sus procedimientos de auditoría ponen de manifiesto la siguiente información adicional:

El Mayor Principal Inversiones, muestra el siguiente movimiento.

Inversiones Fecha DEBE HABER SALDO

100 bonos de La Rubiense, S.A. 31/07/2007 145,500.00 145,500.00
10 bonos de FRIOSA, S.A. 01/06/2007 166,500.00 312,000.00
15 acciones de La Rubiense, S.A. 01/07/2017 10,912.50 322,912.50
Venta de 30 bonos de La Rubiense, S.A. 01/08/2018 53,250.00 269,662.50
Venta de 10 acciones de la Rubiense, S.A. 01/09/2017 7,875.00 261,787.50
5 acciones comunes propias 01/10/2017 9,000.00 270,787.50

Los bonos de LA Rubiense, S.A. fueron emitidos el 31-05-2006 con vencimiento a 20 años, tienen un valor nominal
de Bs. 1.500,00 cada uno y ganan intereses al 12% anual, que son pagados por el emisor el 31 de Mayo y el 30 de
Noviembre de cada año en la vigencia del Bono.

Los bonos de FRIOSA, S.A fueron emitidos el 01-07-2005 a 15 años, tienen un valor nominal de Bs. 15.000,00 cada uno
y ganan intereses al 15 % anual que son cancelados el 01 de enero y el 01 de Julio de cada año.

Las acciones de la Rubiense, S.A. tienen un valor nominal de Bs. 750,00 cada una, y su valor de mercado al 31
de diciembre de 2017 es de Bs. 727,50

El valor nominal de las propias acciones comunes es de Bs. 1.500,00 cada una
 CORPORACION SEBASTIAN C.A.
PAPEL DE TRABAJO PARA LA AUDITORIA
DE INVERSION EN BONOS
AL 31 DICIEMBRE DE 2018
B-2/1
SEGÚN LIBROS SEGÚN A
DETALLE CANTIDAD Vcto. VALOR NOMINAL Cupones SALDO AL MOVIMIENTOS DEL EJERCICIO SALDO AL AJUSTES
31/12/2017 DEBE HABER 31/12/2018 DEBE
Bonos La Rubiense, S.A. 100 5/31/2026 1,500.00 12% 145,500.00 53,250.00 92,250.00 8,368.85
Bonos Friosa S.A 10 7/1/2020 15,000.00 15% 166,500.00 166,500.00

AJUSTE BONOS LA RUBIENSE, S.A.

001
INVERSIONES 8,368.85
C.A.A 4,868.15
INGRESO POR INT EN BONOS 3,500.70
SE TIENE QUE AUMENTAR LA INVERSIONES Y HACER CTI
002
INTERESES GANADOS 1,500.00
C.A.A 1,500.00
P/R
MONTO DE DICIEMBRE DE 2017 QUE ES CAUSADO, NO DEVENGADO

003
INTERESES ACUMULADOS POR COB 1,050.00
INGRESO POR INTERESES EN B 1,050.00
P/R
LOS INTERESES DE DICCIEMBRE DE 2018 QUEDAN PENDIENTES PARA EL 2019

AJUSTE BONOS FRIOSA, S.A.

001
C.A.A 15,075.12
INGRESO POR INT EN BONOS 1,239.58 -
INVERSIONES 16,314.70 -0.00

002
INTERESES GANADOS 11,250.00
C.A.A 11,250.00
P/R
MONTO DE los 6 meses DE 2017 QUE son CAUSADOs, NO DEVENGADO

003
INTERESES ACUMULADOS POR COB 11,250.00
INGRESO POR INTERESES EN B 11,250.00
P/R
LOS INTERESES DE los 6 meses DE 2018 QUEDAN PENDIENTES PARA EL 2019
 SEGÚN AUDITORIA
AJUSTES SALDO AL INTERESES
HABER 31/12/2018 GANADOS POR COBRAR
100,618.85 1,500.00 1,050.00
16,314.70 150,185.30 11,250.00 11,250.00
CORPORACION SEBASTIAN, C.A. Preparado Por:
CEDULA DE AUDITORIA PARA DETERMINAR LA TABLA DE AMORTIZACION Supervisado Por:
AUDITORIA AL 31/12/2018

Los bonos de Corporación Universal fueron emitidos el 31-05-2006 con vencimiento a 20 años, con valor nominal de Bs. 1,500,00
cada uno y ganan intereses al 12 % pagaderos el 31 de mayo y el 30 de Noviembre en la vigencia del Bono
Fueron comprados el 31 de julio de 2007

La Rubiense

INTERESES Amortizacion COSTO

FLUJO DE EFECTIVO TIR Prima AMORTIZADO

31/07/2007 -145,500.00 145,500.00

31/08/2007 2,250.00 1,561.23 688.77 144,811.23 1.0730110%
30/09/2007 2,250.00 1,553.84 696.16 144,115.07
31/10/2007 2,250.00 1,546.37 703.63 143,411.44 NOTA: Si la TIR da < que 1, no es recomendable inve
30/11/2007 2,250.00 1,538.82 711.18 142,700.26
31/12/2007 1,500.00 1,531.19 -31.19 142,731.45
31/01/2008 1,500.00 1,531.52 -31.52 142,762.98
29/02/2008 1,500.00 1,531.86 -31.86 142,794.84
31/03/2008 1,500.00 1,532.20 -32.20 142,827.04
30/04/2008 1,500.00 1,532.55 -32.55 142,859.59
31/05/2008 1,500.00 1,532.90 -32.90 142,892.49
30/06/2008 1,500.00 1,533.25 -33.25 142,925.74
31/07/2008 1,500.00 1,533.61 -33.61 142,959.35
31/08/2008 1,500.00 1,533.97 -33.97 142,993.32
30/09/2008 1,500.00 1,534.33 -34.33 143,027.66
31/10/2008 1,500.00 1,534.70 -34.70 143,062.36
30/11/2008 1,500.00 1,535.07 -35.07 143,097.43
31/12/2008 1,500.00 1,535.45 -35.45 143,132.89
31/01/2009 1,500.00 1,535.83 -35.83 143,168.72
28/02/2009 1,500.00 1,536.22 -36.22 143,204.93
31/03/2009 1,500.00 1,536.60 -36.60 143,241.54
30/04/2009 1,500.00 1,537.00 -37.00 143,278.54
31/05/2009 1,500.00 1,537.39 -37.39 143,315.93
30/06/2009 1,500.00 1,537.80 -37.80 143,353.73
31/07/2009 1,500.00 1,538.20 -38.20 143,391.93
31/08/2009 1,500.00 1,538.61 -38.61 143,430.54
30/09/2009 1,500.00 1,539.03 -39.03 143,469.56
31/10/2009 1,500.00 1,539.44 -39.44 143,509.01
30/11/2009 1,500.00 1,539.87 -39.87 143,548.88
31/12/2009 1,500.00 1,540.30 -40.30 143,589.17
31/01/2010 1,500.00 1,540.73 -40.73 143,629.90
28/02/2010 1,500.00 1,541.16 -41.16 143,671.06
31/03/2010 1,500.00 1,541.61 -41.61 143,712.67
30/04/2010 1,500.00 1,542.05 -42.05 143,754.72
31/05/2010 1,500.00 1,542.50 -42.50 143,797.23
30/06/2010 1,500.00 1,542.96 -42.96 143,840.19
31/07/2010 1,500.00 1,543.42 -43.42 143,883.61
31/08/2010 1,500.00 1,543.89 -43.89 143,927.49
30/09/2010 1,500.00 1,544.36 -44.36 143,971.85
31/10/2010 1,500.00 1,544.83 -44.83 144,016.69
30/11/2010 1,500.00 1,545.31 -45.31 144,062.00
31/12/2010 1,500.00 1,545.80 -45.80 144,107.80
31/01/2011 1,500.00 1,546.29 -46.29 144,154.10
28/02/2011 1,500.00 1,546.79 -46.79 144,200.88
31/03/2011 1,500.00 1,547.29 -47.29 144,248.18
30/04/2011 1,500.00 1,547.80 -47.80 144,295.97
31/05/2011 1,500.00 1,548.31 -48.31 144,344.29
30/06/2011 1,500.00 1,548.83 -48.83 144,393.12
31/07/2011 1,500.00 1,549.35 -49.35 144,442.47
31/08/2011 1,500.00 1,549.88 -49.88 144,492.35
30/09/2011 1,500.00 1,550.42 -50.42 144,542.77
31/10/2011 1,500.00 1,550.96 -50.96 144,593.73
30/11/2011 1,500.00 1,551.51 -51.51 144,645.24
31/12/2011 1,500.00 1,552.06 -52.06 144,697.30
31/01/2012 1,500.00 1,552.62 -52.62 144,749.92
29/02/2012 1,500.00 1,553.18 -53.18 144,803.10
31/03/2012 1,500.00 1,553.75 -53.75 144,856.85
30/04/2012 1,500.00 1,554.33 -54.33 144,911.18
31/05/2012 1,500.00 1,554.91 -54.91 144,966.10
30/06/2012 1,500.00 1,555.50 -55.50 145,021.60
31/07/2012 1,500.00 1,556.10 -56.10 145,077.70
31/08/2012 1,500.00 1,556.70 -56.70 145,134.40
30/09/2012 1,500.00 1,557.31 -57.31 145,191.70
31/10/2012 1,500.00 1,557.92 -57.92 145,249.63
30/11/2012 1,500.00 1,558.54 -58.54 145,308.17
31/12/2012 1,500.00 1,559.17 -59.17 145,367.34
31/01/2013 1,500.00 1,559.81 -59.81 145,427.15
28/02/2013 1,500.00 1,560.45 -60.45 145,487.60
31/03/2013 1,500.00 1,561.10 -61.10 145,548.70
30/04/2013 1,500.00 1,561.75 -61.75 145,610.45
31/05/2013 1,500.00 1,562.42 -62.42 145,672.87
30/06/2013 1,500.00 1,563.09 -63.09 145,735.95
31/07/2013 1,500.00 1,563.76 -63.76 145,799.72
31/08/2013 1,500.00 1,564.45 -64.45 145,864.16
30/09/2013 1,500.00 1,565.14 -65.14 145,929.30
31/10/2013 1,500.00 1,565.84 -65.84 145,995.14
30/11/2013 1,500.00 1,566.54 -66.54 146,061.68
31/12/2013 1,500.00 1,567.26 -67.26 146,128.94
31/01/2014 1,500.00 1,567.98 -67.98 146,196.92
28/02/2014 1,500.00 1,568.71 -68.71 146,265.63
31/03/2014 1,500.00 1,569.45 -69.45 146,335.08
30/04/2014 1,500.00 1,570.19 -70.19 146,405.27
31/05/2014 1,500.00 1,570.94 -70.94 146,476.21
30/06/2014 1,500.00 1,571.71 -71.71 146,547.92
31/07/2014 1,500.00 1,572.48 -72.48 146,620.39
31/08/2014 1,500.00 1,573.25 -73.25 146,693.65
30/09/2014 1,500.00 1,574.04 -74.04 146,767.69
31/10/2014 1,500.00 1,574.83 -74.83 146,842.52
30/11/2014 1,500.00 1,575.64 -75.64 146,918.16
31/12/2014 1,500.00 1,576.45 -76.45 146,994.60
31/01/2015 1,500.00 1,577.27 -77.27 147,071.87
28/02/2015 1,500.00 1,578.10 -78.10 147,149.97
31/03/2015 1,500.00 1,578.94 -78.94 147,228.91
30/04/2015 1,500.00 1,579.78 -79.78 147,308.69
31/05/2015 1,500.00 1,580.64 -80.64 147,389.33
30/06/2015 1,500.00 1,581.50 -81.50 147,470.83
31/07/2015 1,500.00 1,582.38 -82.38 147,553.21
31/08/2015 1,500.00 1,583.26 -83.26 147,636.47
30/09/2015 1,500.00 1,584.16 -84.16 147,720.63
31/10/2015 1,500.00 1,585.06 -85.06 147,805.68
30/11/2015 1,500.00 1,585.97 -85.97 147,891.66
31/12/2015 1,500.00 1,586.89 -86.89 147,978.55
31/01/2016 1,500.00 1,587.83 -87.83 148,066.38
29/02/2016 1,500.00 1,588.77 -88.77 148,155.14
31/03/2016 1,500.00 1,589.72 -89.72 148,244.87
30/04/2016 1,500.00 1,590.68 -90.68 148,335.55
31/05/2016 1,500.00 1,591.66 -91.66 148,427.21
30/06/2016 1,500.00 1,592.64 -92.64 148,519.85
31/07/2016 1,500.00 1,593.63 -93.63 148,613.48
31/08/2016 1,500.00 1,594.64 -94.64 148,708.12
30/09/2016 1,500.00 1,595.65 -95.65 148,803.77
31/10/2016 1,500.00 1,596.68 -96.68 148,900.45
30/11/2016 1,500.00 1,597.72 -97.72 148,998.17
31/12/2016 1,500.00 1,598.77 -98.77 149,096.94
31/01/2017 1,500.00 1,599.83 -99.83 149,196.77
28/02/2017 1,500.00 1,600.90 -100.90 149,297.66
31/03/2017 1,500.00 1,601.98 -101.98 149,399.64
30/04/2017 1,500.00 1,603.07 -103.07 149,502.72
31/05/2017 1,500.00 1,604.18 -104.18 149,606.90
30/06/2017 1,500.00 1,605.30 -105.30 149,712.20
31/07/2017 1,500.00 1,606.43 -106.43 149,818.63
31/08/2017 1,500.00 1,607.57 -107.57 149,926.20
30/09/2017 1,500.00 1,608.72 -108.72 150,034.92
31/10/2017 1,500.00 1,609.89 -109.89 150,144.81
30/11/2017 1,500.00 1,611.07 -111.07 150,255.88
31/12/2017 1,500.00 1,612.26 -112.26 150,368.15 4,868.15 CORRECCION DE AÑOS ANTERIORES
31/01/2018 1,500.00 1,613.47 -113.47 150,481.61
28/02/2018 1,500.00 1,614.68 -114.68 150,596.30
31/03/2018 1,500.00 1,615.91 -115.91 150,712.21
30/04/2018 1,500.00 1,617.16 -117.16 150,829.37
31/05/2018 1,500.00 1,618.42 -118.42 150,947.79
30/06/2018 1,050.00 1,619.69 -569.69 151,517.47
31/07/2018 1,050.00 1,625.80 -575.80 152,093.27 3,500.70 INGRESO POR INTERESES EN BONOS
01/08/2018 53,250.00 1,631.98 51,618.02 100,475.25
31/08/2018 1,050.00 1,078.11 -28.11 100,503.36
30/09/2018 1,050.00 1,078.41 -28.41 100,531.77
31/10/2018 1,050.00 1,078.72 -28.72 100,560.49
30/11/2018 1,050.00 1,079.03 -29.03 100,589.51
31/12/2018 1,050.00 1,079.34 -29.34 100,618.85 COSTO AMORTIZADO
31/01/2019 1,050.00 1,079.65 -29.65 100,648.50
28/02/2019 1,050.00 1,079.97 -29.97 100,678.47
31/03/2019 1,050.00 1,080.29 -30.29 100,708.76
30/04/2019 1,050.00 1,080.62 -30.62 100,739.38
31/05/2019 1,050.00 1,080.94 -30.94 100,770.32
30/06/2019 1,050.00 1,081.28 -31.28 100,801.60
31/07/2019 1,050.00 1,081.61 -31.61 100,833.21
31/08/2019 1,050.00 1,081.95 -31.95 100,865.16
30/09/2019 1,050.00 1,082.29 -32.29 100,897.46
31/10/2019 1,050.00 1,082.64 -32.64 100,930.10
30/11/2019 1,050.00 1,082.99 -32.99 100,963.09
31/12/2019 1,050.00 1,083.35 -33.35 100,996.44
31/01/2020 1,050.00 1,083.70 -33.70 101,030.14
29/02/2020 1,050.00 1,084.06 -34.06 101,064.20
31/03/2020 1,050.00 1,084.43 -34.43 101,098.63
30/04/2020 1,050.00 1,084.80 -34.80 101,133.43
31/05/2020 1,050.00 1,085.17 -35.17 101,168.60
30/06/2020 1,050.00 1,085.55 -35.55 101,204.16
31/07/2020 1,050.00 1,085.93 -35.93 101,240.09
31/08/2020 1,050.00 1,086.32 -36.32 101,276.40
30/09/2020 1,050.00 1,086.71 -36.71 101,313.11
31/10/2020 1,050.00 1,087.10 -37.10 101,350.21
30/11/2020 1,050.00 1,087.50 -37.50 101,387.71
31/12/2020 1,050.00 1,087.90 -37.90 101,425.61
31/01/2021 1,050.00 1,088.31 -38.31 101,463.92
28/02/2021 1,050.00 1,088.72 -38.72 101,502.64
31/03/2021 1,050.00 1,089.13 -39.13 101,541.77
30/04/2021 1,050.00 1,089.55 -39.55 101,581.33
31/05/2021 1,050.00 1,089.98 -39.98 101,621.31
30/06/2021 1,050.00 1,090.41 -40.41 101,661.72
31/07/2021 1,050.00 1,090.84 -40.84 101,702.56
31/08/2021 1,050.00 1,091.28 -41.28 101,743.84
30/09/2021 1,050.00 1,091.72 -41.72 101,785.56
31/10/2021 1,050.00 1,092.17 -42.17 101,827.73
30/11/2021 1,050.00 1,092.62 -42.62 101,870.35
31/12/2021 1,050.00 1,093.08 -43.08 101,913.43
31/01/2022 1,050.00 1,093.54 -43.54 101,956.97
28/02/2022 1,050.00 1,094.01 -44.01 102,000.98
31/03/2022 1,050.00 1,094.48 -44.48 102,045.47
30/04/2022 1,050.00 1,094.96 -44.96 102,090.42
31/05/2022 1,050.00 1,095.44 -45.44 102,135.87
30/06/2022 1,050.00 1,095.93 -45.93 102,181.80
31/07/2022 1,050.00 1,096.42 -46.42 102,228.22
31/08/2022 1,050.00 1,096.92 -46.92 102,275.14
30/09/2022 1,050.00 1,097.42 -47.42 102,322.56
31/10/2022 1,050.00 1,097.93 -47.93 102,370.49
30/11/2022 1,050.00 1,098.45 -48.45 102,418.94
31/12/2022 1,050.00 1,098.97 -48.97 102,467.91
31/01/2023 1,050.00 1,099.49 -49.49 102,517.40
28/02/2023 1,050.00 1,100.02 -50.02 102,567.42
31/03/2023 1,050.00 1,100.56 -50.56 102,617.98
30/04/2023 1,050.00 1,101.10 -51.10 102,669.08
31/05/2023 1,050.00 1,101.65 -51.65 102,720.73
30/06/2023 1,050.00 1,102.20 -52.20 102,772.94
31/07/2023 1,050.00 1,102.76 -52.76 102,825.70
31/08/2023 1,050.00 1,103.33 -53.33 102,879.03
30/09/2023 1,050.00 1,103.90 -53.90 102,932.94
31/10/2023 1,050.00 1,104.48 -54.48 102,987.42
30/11/2023 1,050.00 1,105.07 -55.07 103,042.49
31/12/2023 1,050.00 1,105.66 -55.66 103,098.14
31/01/2024 1,050.00 1,106.25 -56.25 103,154.40
29/02/2024 1,050.00 1,106.86 -56.86 103,211.26
31/03/2024 1,050.00 1,107.47 -57.47 103,268.72
30/04/2024 1,050.00 1,108.08 -58.08 103,326.81
31/05/2024 1,050.00 1,108.71 -58.71 103,385.52
30/06/2024 1,050.00 1,109.34 -59.34 103,444.85
31/07/2024 1,050.00 1,109.97 -59.97 103,504.83
31/08/2024 1,050.00 1,110.62 -60.62 103,565.45
30/09/2024 1,050.00 1,111.27 -61.27 103,626.72
31/10/2024 1,050.00 1,111.93 -61.93 103,688.64
30/11/2024 1,050.00 1,112.59 -62.59 103,751.23
31/12/2024 1,050.00 1,113.26 -63.26 103,814.50
31/01/2025 1,050.00 1,113.94 -63.94 103,878.44
28/02/2025 1,050.00 1,114.63 -64.63 103,943.06
31/03/2025 1,050.00 1,115.32 -65.32 104,008.38
30/04/2025 1,050.00 1,116.02 -66.02 104,074.41
31/05/2025 1,050.00 1,116.73 -66.73 104,141.14
30/06/2025 1,050.00 1,117.45 -67.45 104,208.58
31/07/2025 1,050.00 1,118.17 -68.17 104,276.75
31/08/2025 1,050.00 1,118.90 -68.90 104,345.65
30/09/2025 1,050.00 1,119.64 -69.64 104,415.29
31/10/2025 1,050.00 1,120.39 -70.39 104,485.68
30/11/2025 1,050.00 1,121.14 -71.14 104,556.82
31/12/2025 1,050.00 1,121.91 -71.91 104,628.73
31/01/2026 1,050.00 1,122.68 -72.68 104,701.41
28/02/2026 1,050.00 1,123.46 -73.46 104,774.86
31/03/2026 1,050.00 1,124.25 -74.25 104,849.11
30/04/2026 1,050.00 1,125.04 -75.04 104,924.15
31/05/2026 106,050.00 1,125.85 104,924.15 0.00
1.0730110%
no es recomendable invertir en esas acciones
EN BONOS
CORPORACION SEBASTIAN, C.A. Preparado Por:
CEDULA DE AUDITORIA PARA DETERMINAR LA TABLA DE AMORTIZACION Supervisado Por:
AUDITORIA AL 31/12/2018

Los bonos de Corporación Universal fueron emitidos el 31-05-2006 con vencimiento a 20 años, con valor nominal de Bs. 1,500,00
cada uno y ganan intereses al 12 % pagaderos el 31 de mayo y el 30 de Noviembre en la vigencia del Bono
Fueron comprados el 31 de julio de 2007

La Rubiense

INTERESES Amortizacion COSTO

FLUJO DE EFECTIVO TIR Prima AMORTIZADO

01/06/2007 -166,500.00 166,500.00

01/07/2007 11,250.00 1,964.04 9,285.96 157,214.04 1.1796026%
01/08/2007 1,875.00 1,854.50 20.50 157,193.54
01/09/2007 1,875.00 1,854.26 20.74 157,172.80 NOTA: Si la TIR da < que 1, no es recomendable inve
01/10/2007 1,875.00 1,854.01 20.99 157,151.81
01/11/2007 1,875.00 1,853.77 21.23 157,130.58
01/12/2007 1,875.00 1,853.52 21.48 157,109.10
01/01/2008 1,875.00 1,853.26 21.74 157,087.36
01/02/2008 1,875.00 1,853.01 21.99 157,065.37
01/03/2008 1,875.00 1,852.75 22.25 157,043.11
01/04/2008 1,875.00 1,852.48 22.52 157,020.60
01/05/2008 1,875.00 1,852.22 22.78 156,997.82
01/06/2008 1,875.00 1,851.95 23.05 156,974.77
01/07/2008 1,875.00 1,851.68 23.32 156,951.45
01/08/2008 1,875.00 1,851.40 23.60 156,927.85
01/09/2008 1,875.00 1,851.13 23.87 156,903.97
01/10/2008 1,875.00 1,850.84 24.16 156,879.82
01/11/2008 1,875.00 1,850.56 24.44 156,855.38
01/12/2008 1,875.00 1,850.27 24.73 156,830.65
01/01/2009 1,875.00 1,849.98 25.02 156,805.62
01/02/2009 1,875.00 1,849.68 25.32 156,780.31
01/03/2009 1,875.00 1,849.38 25.62 156,754.69
01/04/2009 1,875.00 1,849.08 25.92 156,728.78
01/05/2009 1,875.00 1,848.78 26.22 156,702.55
01/06/2009 1,875.00 1,848.47 26.53 156,676.02
01/07/2009 1,875.00 1,848.15 26.85 156,649.17
01/08/2009 1,875.00 1,847.84 27.16 156,622.01
01/09/2009 1,875.00 1,847.52 27.48 156,594.53
01/10/2009 1,875.00 1,847.19 27.81 156,566.72
01/11/2009 1,875.00 1,846.87 28.13 156,538.59
01/12/2009 1,875.00 1,846.53 28.47 156,510.12
01/01/2010 1,875.00 1,846.20 28.80 156,481.32
01/02/2010 1,875.00 1,845.86 29.14 156,452.18
01/03/2010 1,875.00 1,845.51 29.49 156,422.69
01/04/2010 1,875.00 1,845.17 29.83 156,392.86
01/05/2010 1,875.00 1,844.81 30.19 156,362.67
01/06/2010 1,875.00 1,844.46 30.54 156,332.13
01/07/2010 1,875.00 1,844.10 30.90 156,301.23
01/08/2010 1,875.00 1,843.73 31.27 156,269.96
01/09/2010 1,875.00 1,843.36 31.64 156,238.32
01/10/2010 1,875.00 1,842.99 32.01 156,206.32
01/11/2010 1,875.00 1,842.61 32.39 156,173.93
01/12/2010 1,875.00 1,842.23 32.77 156,141.16
01/01/2011 1,875.00 1,841.85 33.15 156,108.01
01/02/2011 1,875.00 1,841.45 33.55 156,074.46
01/03/2011 1,875.00 1,841.06 33.94 156,040.52
01/04/2011 1,875.00 1,840.66 34.34 156,006.18
01/05/2011 1,875.00 1,840.25 34.75 155,971.43
01/06/2011 1,875.00 1,839.84 35.16 155,936.27
01/07/2011 1,875.00 1,839.43 35.57 155,900.70
01/08/2011 1,875.00 1,839.01 35.99 155,864.71
01/09/2011 1,875.00 1,838.58 36.42 155,828.30
01/10/2011 1,875.00 1,838.15 36.85 155,791.45
01/11/2011 1,875.00 1,837.72 37.28 155,754.17
01/12/2011 1,875.00 1,837.28 37.72 155,716.45
01/01/2012 1,875.00 1,836.84 38.16 155,678.29
01/02/2012 1,875.00 1,836.39 38.61 155,639.67
01/03/2012 1,875.00 1,835.93 39.07 155,600.60
01/04/2012 1,875.00 1,835.47 39.53 155,561.07
01/05/2012 1,875.00 1,835.00 40.00 155,521.07
01/06/2012 1,875.00 1,834.53 40.47 155,480.60
01/07/2012 1,875.00 1,834.05 40.95 155,439.66
01/08/2012 1,875.00 1,833.57 41.43 155,398.23
01/09/2012 1,875.00 1,833.08 41.92 155,356.31
01/10/2012 1,875.00 1,832.59 42.41 155,313.89
01/11/2012 1,875.00 1,832.09 42.91 155,270.98
01/12/2012 1,875.00 1,831.58 43.42 155,227.56
01/01/2013 1,875.00 1,831.07 43.93 155,183.63
01/02/2013 1,875.00 1,830.55 44.45 155,139.18
01/03/2013 1,875.00 1,830.03 44.97 155,094.21
01/04/2013 1,875.00 1,829.50 45.50 155,048.70
01/05/2013 1,875.00 1,828.96 46.04 155,002.66
01/06/2013 1,875.00 1,828.42 46.58 154,956.08
01/07/2013 1,875.00 1,827.87 47.13 154,908.94
01/08/2013 1,875.00 1,827.31 47.69 154,861.25
01/09/2013 1,875.00 1,826.75 48.25 154,813.00
01/10/2013 1,875.00 1,826.18 48.82 154,764.18
01/11/2013 1,875.00 1,825.60 49.40 154,714.78
01/12/2013 1,875.00 1,825.02 49.98 154,664.80
01/01/2014 1,875.00 1,824.43 50.57 154,614.23
01/02/2014 1,875.00 1,823.83 51.17 154,563.06
01/03/2014 1,875.00 1,823.23 51.77 154,511.29
01/04/2014 1,875.00 1,822.62 52.38 154,458.91
01/05/2014 1,875.00 1,822.00 53.00 154,405.91
01/06/2014 1,875.00 1,821.38 53.62 154,352.29
01/07/2014 1,875.00 1,820.74 54.26 154,298.03
01/08/2014 1,875.00 1,820.10 54.90 154,243.14
01/09/2014 1,875.00 1,819.46 55.54 154,187.59
01/10/2014 1,875.00 1,818.80 56.20 154,131.39
01/11/2014 1,875.00 1,818.14 56.86 154,074.53
01/12/2014 1,875.00 1,817.47 57.53 154,017.00
01/01/2015 1,875.00 1,816.79 58.21 153,958.79
01/02/2015 1,875.00 1,816.10 58.90 153,899.89
01/03/2015 1,875.00 1,815.41 59.59 153,840.30
01/04/2015 1,875.00 1,814.70 60.30 153,780.00
01/05/2015 1,875.00 1,813.99 61.01 153,718.99
01/06/2015 1,875.00 1,813.27 61.73 153,657.27
01/07/2015 1,875.00 1,812.55 62.45 153,594.81
01/08/2015 1,875.00 1,811.81 63.19 153,531.62
01/09/2015 1,875.00 1,811.06 63.94 153,467.68
01/10/2015 1,875.00 1,810.31 64.69 153,402.99
01/11/2015 1,875.00 1,809.55 65.45 153,337.54
01/12/2015 1,875.00 1,808.77 66.23 153,271.31
01/01/2016 1,875.00 1,807.99 67.01 153,204.30
01/02/2016 1,875.00 1,807.20 67.80 153,136.51
01/03/2016 1,875.00 1,806.40 68.60 153,067.91
01/04/2016 1,875.00 1,805.59 69.41 152,998.50
01/05/2016 1,875.00 1,804.77 70.23 152,928.28
01/06/2016 1,875.00 1,803.95 71.05 152,857.22
01/07/2016 1,875.00 1,803.11 71.89 152,785.33
01/08/2016 1,875.00 1,802.26 72.74 152,712.59
01/09/2016 1,875.00 1,801.40 73.60 152,638.99
01/10/2016 1,875.00 1,800.53 74.47 152,564.53
01/11/2016 1,875.00 1,799.66 75.34 152,489.18
01/12/2016 1,875.00 1,798.77 76.23 152,412.95
01/01/2017 1,875.00 1,797.87 77.13 152,335.81
01/02/2017 1,875.00 1,796.96 78.04 152,257.77
01/03/2017 1,875.00 1,796.04 78.96 152,178.81
01/04/2017 1,875.00 1,795.11 79.89 152,098.91
01/05/2017 1,875.00 1,794.16 80.84 152,018.08
01/06/2017 1,875.00 1,793.21 81.79 151,936.29
01/07/2017 1,875.00 1,792.24 82.76 151,853.53
01/08/2017 1,875.00 1,791.27 83.73 151,769.80
01/09/2017 1,875.00 1,790.28 84.72 151,685.08
01/10/2017 1,875.00 1,789.28 85.72 151,599.36
01/11/2017 1,875.00 1,788.27 86.73 151,512.63
01/12/2017 1,875.00 1,787.25 87.75 151,424.88 INTERSECCION EN FECHA
01/01/2018 1,875.00 1,786.21 88.79 151,336.09 15,075.12 CORRECCION DE AÑOS ANTERIORES
01/02/2018 1,875.00 1,785.16 89.84 151,246.25
01/03/2018 1,875.00 1,784.10 90.90 151,155.36
01/04/2018 1,875.00 1,783.03 91.97 151,063.39
01/05/2018 1,875.00 1,781.95 93.05 150,970.34
01/06/2018 1,875.00 1,780.85 94.15 150,876.19
01/07/2018 1,875.00 1,779.74 95.26 150,780.93
01/08/2018 1,875.00 1,778.62 96.38 150,684.54
01/09/2018 1,875.00 1,777.48 97.52 150,587.02 1,239.58 ingreso por intereses en bonos
01/10/2018 1,875.00 1,776.33 98.67 150,488.35
01/11/2018 1,875.00 1,775.16 99.84 150,388.52
01/12/2018 1,875.00 1,773.99 101.01 150,287.50
01/01/2019 1,875.00 1,772.80 102.20 150,185.30 COSTO AMORTIZADO
01/02/2019 1,875.00 1,771.59 103.41 150,081.89
01/03/2019 1,875.00 1,770.37 104.63 149,977.26
01/04/2019 1,875.00 1,769.14 105.86 149,871.39
01/05/2019 1,875.00 1,767.89 107.11 149,764.28
01/06/2019 1,875.00 1,766.62 108.38 149,655.90
01/07/2019 1,875.00 1,765.34 109.66 149,546.25
01/08/2019 1,875.00 1,764.05 110.95 149,435.30
01/09/2019 1,875.00 1,762.74 112.26 149,323.04
01/10/2019 1,875.00 1,761.42 113.58 149,209.46
01/11/2019 1,875.00 1,760.08 114.92 149,094.54
01/12/2019 1,875.00 1,758.72 116.28 148,978.26
01/01/2020 1,875.00 1,757.35 117.65 148,860.61
01/02/2020 1,875.00 1,755.96 119.04 148,741.58
01/03/2020 1,875.00 1,754.56 120.44 148,621.14
01/04/2020 1,875.00 1,753.14 121.86 148,499.28
01/05/2020 1,875.00 1,751.70 123.30 148,375.98
01/06/2020 1,875.00 1,750.25 124.75 148,251.22
01/07/2020 150,000.00 1,748.78 148,251.22 0.00
1.1796026%
no es recomendable invertir en esas bonos
La Fortaleza C.A
ESTADO DE SITUACION FINANCIERA-CAPITAL
AUDITORIA AL 31/10/2019

VALOR NOMINAL 1,250.00 Cuota de capital no pagado

10% SOBRE VALOR NOMINAL 1,375.00
N° de acciones 10,000.00

ITEM 1
ACCIONES COMPRADAS 13,750,000.00 Capital social común
PAGADO (BANCO) 12,650,000.00
CxC ACCIONISTA 1,100,000.00
VALOR REAL DE LAS ACC 12,500,000.00
Acciones en Tesoreria
ITEM 2 ingreso por venta de acciones
4 SOCIOS VENDEN SU PARTICIPACION DE 100 ACCIONES 400

90% DEL VALOR NOMINAL DE CADA ACCION SOBRE LO PAGADO

550,000.00 inversiones
450,000.00
100,000.00
500,000.00

250,000.00
 Aj1
ota de capital no pagado 1,100,000.00
cuenta por cobrar accionista 1,100,000.00

Aj2
pital social común 1,250,000.00
supervit pagado (prima) 1,250,000.00

Aj3
ciones en Tesoreria 500,000.00
reso por venta de acciones 90,000.00
superavit pagado (ganancia recompra de acciones) 40,000.00
Inversiones 550,000.00

Aj4
250,000.00
acciones en tesoreria 250,000.00