TEXTO PAGINA: 38
NORMAS LEGALES (O3HUXDQR Lima, viernes 12 de octubre de 2007 355256 5(62/8&,Ï1',5(&725$/1$&,21$/ 1,1& /LPDGHVHWLHPEUHGH 9LVWR HO ,QIRUPH 1 ,1&)%&3 GHO )RQGR %LEOLRJUi¿FRGHOD&XOWXUD3HUXDQD\HO2¿FLR1,1&'$GHOD'LUHFFLyQ5HJLRQDOGH&XOWXUD$UHTXLSD\ &216,'(5$1'24XHHODUWtFXORGHOD&RQVWLWXFLyQ3ROtWLFDGHO3HU~ VHxDODTXHHVIXQFLyQGHO(VWDGRODSURWHFFLyQGHOSDWULPRQLRFXOWXUDOGHOD1DFLyQ 4XHGHFRQIRUPLGDGDODUWtFXOR9,,GHO7tWXOR3UHOLPLQDU GHOD/H\1 ³/H\*HQHUDOGHO3DWULPRQLR&XOWXUDOGHOD1DFLyQ´HO,QVWLWXWR1DFLRQDOGH&XOWXUDYLHQHUHDOL]DQGRXQD SHUPDQHQWH LGHQWL¿FDFLyQ \ UHJLVWUR GH LQPXHEOHVHVSDFLRV WHVWLPRQLR \ iUHDV XUEDQDV TXH SRU VX YDORU KLVWyULFRGHEHQVHUGHFODUDGRVLQWHJUDQWHVGHOSDWULPRQLR FXOWXUDOGHOD1DFLyQ 4XH PHGLDQWH ,QIRUPH 1 ,1&)%&3 HO )RQGR%LEOLRJUi¿FRGHOD&XOWXUD3HUXDQDFRPXQLFDTXHHQODREUD³'RFXPHQWRVGHO&RQWUDWR8JDUWHFKH ´DSDUHFHLPSRUWDQWHGRFXPHQWDFLyQRULJLQDOVREUHODVREUDVS~EOLFDVUHDOL]DGDVHQODFLXGDGGH0ROOHQGRHQYLUWXGGHOFRQWUDWRFHOHEUDGRHQWUHHO&RQFHMR3URYLQFLDOGH,VOD\\GRQ0DQXHO8JDUWHFKHHOFXDOIXHUDGHELGDPHQWHDSUREDGR8QRGHORVLQPXHEOHVTXH¿JXUDHQODREUDPHQFLRQDGDHVHO³0HUFDGR6DQ-RVpGH0ROOHQGR´XELFDGRHQODFLXGDGGH0ROOHQGRFDSLWDOGHODSURYLQFLD,VOD\GHSDUWDPHQWRGH$UHTXLSD$VLPLVPR VH LQFOX\H XQ GRFXPHQWR GH GRQGHVHVHxDODTXH³(O0HUFDGRFRQVWUXLGRRFXSDXQDGHODVVHFFLRQHVPiVDSURSLDGDVGHODSREODFLyQ\VHKDHGL¿FDGRHQPDWHULDOHV¿QRVTXHDVHJXUDQQRVRODPHQWHVXFRQVHUYDFLyQVLQRTXHDERQDQLJXDOPHQWHVXFDOLGDG«´ HQRWURGRFXPHQWRGHOPLVPRDxR VHVHxDODTXH³+R\FXHQWD0ROOHQGRFRQXQ0HUFDGRHOPHMRUGHWRGRHO3HU~SRUVXKHUPRVRDVSHFWRVXVH[FHOHQWHVUHMDVTXH KDFHQKRQRUDODLQGXVWULDORFDOTXHODVKDWUDEDMDGR OD HOHYDFLyQGHVXWHFKRJDUDQWtDGHIUHVFXUD\YHQWLODFLyQHOEHOORUHYHVWLPLHQWRGHOPLVPRFRQPDWHULDOHVGH~OWLPDQRYHGDG« VXV FROXPQDV VyOLGDV GLVWULEXLGDV FRQ ELHQHVWXGLDGD DUPRQtD«´ (O HGL¿FLR OHYDQWDGR HQ FRQFUHWRDUPDGRHVGHHVWLORQHRFOiVLFR\VHHQFXHQWUDXELFDGRHQHVTXLQD/DIDFKDGDSULQFLSDOSUHVHQWDXQDLPSRQHQWHSRUWDGDGRWDGDGHGRVFROXPQDVWRVFDQDV\SURWHJLGDSRUXQHQUHMDGRDUWtVWLFR(OLQWHULRUPX\DPSOLRFXHQWDFRQ GRVVHULHVGHHOHYDGDVFROXPQDVWRVFDQDVTXHVRVWLHQHQ HO WHFKR PLHQWUDV TXH OD IDFKDGD ODWHUDO SUHVHQWD XQDUPRQLRVRFRQMXQWRGHYHQWDQDOHVSURWHJLGRVSRUHODERUDGDVUHMDV6HLQLFLyODFRQVWUXFFLyQGHHVWHLQPXHEOHHQHODxR FXOPLQDQGRODREUDHQ VROLFLWDQGRVHGHFODUH0RQXPHQWRHO³0HUFDGR6DQ-RVpGH0ROOHQGR´SRUVHU LPSRUWDQWHSDUDODKLVWRULDXUEDQDGHHVDFLXGDG 4XH PHGLDQWH 2¿FLR 1 ,1&'5(3+ '3+&5 GH IHFKD GH QRYLHPEUH GH OD 'LUHFFLyQ GH3DWULPRQLR+LVWyULFR&RORQLDO\5HSXEOLFDQRVROLFLWyD OD 'LUHFFLyQ 5HJLRQDO GH &XOWXUD $UHTXLSD DFWXDOL]DU ODLQIRUPDFLyQWpFQLFD\OD¿FKDGHUHJLVWURGHO³0HUFDGRGH0ROOHQGR´$UHTXLSD 4XHPHGLDQWH,QIRUPH1,1&'3+&56',+ '09(OD6XE'LUHFFLyQGH,QYHVWLJDFLyQ+LVWyULFDGHOD'LUHFFLyQGH3DWULPRQLR+LVWyULFR&RORQLDO\5HSXEOLFDQR FRPXQLFDTXHFRQOD¿QDOLGDGGHFRQWUDVWDUODLQIRUPDFLyQVXPLQLVWUDGDSRUHO)RQGR%LEOLRJUi¿FRGHOD&XOWXUD3HUXDQDFRQRWUDVIXHQWHV\XELFDULQIRUPDFLyQDGLFLRQDO\~WLOSDUDORV¿QHVSURSXHVWRVVHKDFRQVXOWDGRODELEOLRJUDItDVREUH0ROOHQGRFRPRUHYLVWDV\SHULyGLFRVORFDOHVGHODpSRFDHQSDUWLFXODUORVGLDULRV³(O3RUWHxR´\³/D3DWULD´GHSRVLWDGRVHQOD+HPHURWHFDGHOD%LEOLRWHFD1DFLRQDOGHO3HU~/DLPSRUWDQFLDKLVWyULFDTXHXQPHUFDGRGHDEDVWRVWLHQHSDUD XQDFRPXQLGDGPiVD~QVLHVWDHGL¿FDFLyQYLHQHDVRFLDGD DXQSUR\HFWRGHPRGHUQL]DFLyQXUEDQDJHQHUDOFRPRHOTXHVHH[SUHVyHQHO³&RQWUDWR8JDUWHFKH´FRQWUDWRGHXQFRQVRUFLRGHLQYHUVLRQLVWDVSULYDGRVGH$UHTXLSD\0ROOHQGRFRQOD0XQLFLSDOLGDGGH,VOD\HQODpSRFDGHO³2QFHQLR´GH$XJXVWR%/HJXtD 6HxDODDGHPiVTXHQRVRQ ~QLFDPHQWHORVFULWHULRVKLVWyULFRVORVTXHGHEHQSUHYDOHFHU HQHVWHFDVRVLQRXQDHYDOXDFLyQGHVXVYDORUHVXUEDQtVWLFRV\DUTXLWHFWyQLFRVORVTXHHQHVWHFDVRSDUHFHQDFRPSDxDUWDPELpQDODREUDHQODTXHVHVLQWHWL]DQODVDSXHVWDVWpFQLFDV \ HVWLOtVWLFDV GH HVD pSRFD GH PRGHUQL]DFLyQPDWHULDOHV ³PRGHUQRV´ FRQFUHWR DUPDGR \ WHQGHQFLDKLVWRULFLVWDVFRQODSUHVHQFLDGHWUDEDMRQDFLRQDO ODVUHMDV HODERUDGDVSRUWUDEDMDGRUHVSHUXDQRV 6HUHTXLHUHHYDOXDU ORVDSRUWHVSURSLDPHQWHXUEDQtVWLFRV\DUTXLWHFWyQLFRVGHO³0HUFDGR6DQ-RVpGH0ROOHQGR´ 4XHPHGLDQWH2¿FLR1,1&'$OD'LUHFFLyQ 5HJLRQDO GH &XOWXUD$UHTXLSD UHPLWH OD GRFXPHQWDFLyQWpFQLFDUHODFLRQDGDDO³0HUFDGR6DQ-RVpGH0ROOHQGR´HQDWHQFLyQDO2¿FLR1 ,1&'5(3+'3+&5 4XH PHGLDQWH ,QIRUPH 1 ,1&'3+&5 6'5'$% OD 6XE 'LUHFFLyQ GH 5HJLVWUR GH OD 'LUHFFLyQGH 3DWULPRQLR +LVWyULFR &RORQLDO \ 5HSXEOLFDQR HYDOXyOD GRFXPHQWDFLyQ UHPLWLGD SRU OD 'LUHFFLyQ 5HJLRQDO GH&XOWXUD$UHTXLSDPDQLIHVWDQGRTXHHO³0HUFDGR6DQ-RVpGH0ROOHQGR´VHHQFXHQWUDHQSUHVXQFLyQGHGHFODUDFLyQGHPRQXPHQWRHVWiXELFDGRHQODFDOOH$UHTXLSDVQHVTXLQDFDOOH6HEDVWLiQ/XQDVQHVTXLQD3DVDMH0DULVFDO0LOOHUVQHVTXLQDFDOOH0HOJDUVQGLVWULWRGH0ROOHQGRSURYLQFLDGH,VOD\GHSDUWDPHQWRGH$UHTXLSD FRUUHVSRQGHDODWLSRORJtDGH DUTXLWHFWXUD FLYLO S~EOLFD GH pSRFD UHSXEOLFDQD HO³0HUFDGR6DQ-RVpGH0ROOHQGR´FRQVWUXLGRHQWUHORVDxRV \ HVXQDGHODVREUDVS~EOLFDVUHDOL]DGDVHQODFLXGDGGH0ROOHQGRHQYLUWXGGHOFRQWUDWRFHOHEUDGRHQWUHHO&RQFHMR3URYLQFLDOGH,VOD\\GRQ0DQXHO8JDUWHFKH3UHVHQWDQDYH~QLFDFRQSDUHVGHFROXPQDVTXHPDUFDQODFLUFXODFLyQFHQWUDO\VLUYHQGHDSR\RDODHVWUXFWXUDGHPDGHUD GHO WHFKR VREUH OD FXDO GHVFDQVD XQD FXELHUWDGH FDODPLQD FXHQWD DVLPLVPR FRQ XQD FUXMtD GLVSXHVWDWUDQVYHUVDOPHQWHGHDPELHQWHVGHVWLQDGRVDWLHQGDVFRQLQJUHVRGLUHFWRGHVGHODFDOOH$UHTXLSDGLVHxRTXHVHUHSLWHKDFLDHO¿QDOGHOPHUFDGR 3DVDMH0DULVFDO0LOOHU FRQORVDPELHQWHVGHSRVWDPpGLFDVHUYLFLRVKLJLpQLFRVGHSyVLWRVGHEDVXUD\VDODGHRUHR8QVHJXQGRQLYHOGHSODQWDOLEUH GHVWLQDGRDFRPHGRUHVVHOHYDQWDKDFLDHOIUHQWHGHODV FDOOHV0DULVFDO0LOOHU0HOJDU\6HEDVWLiQ/XQD/DHVFDOHUD PHGLDQWHODFXDOVHDFFHGHDOPHQFLRQDGRQLYHOVHXELFD HQHOFRUUHGRUGHFROXPQDVGHODQDYH\FXHQWDFRQGRV WUDPRVSDUDOHORVTXHFRQYHUJHQHQXQGHVFDQVRLQWHUPHGLR GHOTXHQDFHXQ~OWLPR\~QLFRWUDPRTXHDOFDQ]DHOQLYHO GHVHDGR/DIDFKDGDGHOPHUFDGRSUHVHQWD]yFDORHQVXV FXDWURIUHQWHVSDUDPHQWROLVRFRQSLODVWUDV FDOOHV$UHTXLSD \0DULVFDO0LOOHU \XQDVHULHGHYHQWDQDVDOWDV\EDMDV GH IRUPD UHFWDQJXODU FRQ iQJXORV UHGRQGHDGRV FDOOHV 6HEDVWLiQ /XQD \ 0HOJDU FDUHQWHV GH RUQDPHQWDFLyQ \ GHOLPLWDGDV SRU FROXPQDV \ YLJDV GH FRQFUHWR /RVLQJUHVRV SULQFLSDOHV SUHVHQWDQ FROXPQDV GH IXVWH OLVRVREUH SHGHVWDOHV GH VHQFLOOR PROGXUDMH DO LJXDO TXH ORVFDSLWHOHVHQWDEODPHQWRGHPROGXUDVVHQFLOODV LQJUHVRGHODFDOOH0DULVFDO0LOOHU \XQIURQWyQPL[WLOtQHRFRQHOQRPEUH GHO0HUFDGR6DQ-RVpGH0ROOHQGR LQJUHVRGHODFDOOH$UHTXLSD /RVLQJUHVRVODWHUDOHVVRQVHQFLOORV\FDUHFHQGHRUQDPHQWDFLyQ/DFDUSLQWHUtDGHSXHUWDV\YHQWDQDVHVGH¿HUURIXQGLGRWUDEDMDGDHQODIDFWRUtDGHODHPSUHVD8JDUWHFKH LQGXVWULDORFDO &RURQDHOPHUFDGRXQSDUDSHWRGHPDPSRVWHUtDTXHGHVFDQVDVREUHXQDFRUQLVDVHQFLOOD3RUORH[SXHVWRDQWHULRUPHQWH\SRUVHUHO³0HUFDGR6DQ-RVpGH0ROOHQGR´XQHMHPSORGHDUTXLWHFWXUDFLYLOS~EOLFDFRQVWUXLGRHQODpSRFDGHO³2QFHQLR´GH$XJXVWR%/HJXtDVHUHFRPLHQGDTXHVHGHFODUHFRPRPRQXPHQWRLQWHJUDQWHGHOSDWULPRQLRFXOWXUDOGHOD1DFLyQ 4XHGHODHYDOXDFLyQGHOH[SHGLHQWHDGPLQLVWUDWLYROD &RPLVLyQ 1DFLRQDO7pFQLFD GH$UTXLWHFWXUD \ 8UEDQLVPRHPLWLyHO$FXHUGR1GHIHFKDGHMXQLRGHFX\RWHQRUHVFRPRVLJXH9,6726 /DGRFXPHQWDFLyQSUHVHQWDGD ,QIRUPH 1 ,1&)%&3 GHO )RQGR%LEOLRJUi¿FRGHOD&XOWXUD3HUXDQD(O2¿FLR1 ,1&'5(3+'3+&5 GH IHFKD GH QRYLHPEUH GH(O,QIRUPH1,1&'3+&56',+'09(GHOD6XE'LUHFFLyQGH,QYHVWLJDFLyQ+LVWyULFD(O2¿ FLR 1,1&'$GHIHFKDGHDEULOGHGHOD'LUHFFLyQ5HJLRQDOGH&XOWXUD$UHTXLSD/DGRFXPHQWDFLyQSUHVHQWDGD ¿FKDGHLQIRUPDFLyQEiVLFDUHJLVWURIRWRJUi¿FRSODQRVGHHVWDGRDFWXDOHODERUDGRVSRUHO'HSDUWDPHQWRGH $UTXLWHFWXUDGHOD'LUHFFLyQ5HJLRQDOGH&XOWXUD$UHTXLSD (O ,QIRUPH 1 ,1&'3+&56'5'$% GH OD6XE 'LUHFFLyQ GH 5HJLVWUR &216,'(5$1'2 4XHHO³0HUFDGR6DQ-RVpGH0ROOHQGR´IXHHGL¿FDGRHQWUHORVDxRV \ FRUUHVSRQGHDODWLSRORJtDGHODDUTXLWHFWXUDFLYLOS~EOLFDGHpSRFDUHSXEOLFDQDHVXQDGHODVREUDVUHDOL]DGDVHQYLUWXGGHOFRQWUDWRFHOHEUDGRHQWUHHO&RQFHMR3URYLQFLDOGH,VOD\\GRQ0DQXHO8JDUWHFKHFXHQWDFRQDFFHVRVSULQFLSDOHVSRUODVFDOOHV$UHTXLSD\ 0DULVFDO0LOOHU\SRU6HEDVWLiQ/XQD\0HOJDU4XH SUHVHQWDQDYH~QLFDFRQSDUHVGHFROXPQDVTXHPDUFDQ ODFLUFXODFLyQFHQWUDO\VLUYHQGHDSR\RDODHVWUXFWXUDGHPDGHUDGHOWHFKRVREUHODFXDOGHVFDQVDXQDFXELHUWDGH FDODPLQDFXHQWDFRQXQDFUXMtDGLVSXHVWDWUDQVYHUVDOPHQWH GH DPELHQWHV GHVWLQDGRV D WLHQGDV FRQ LQJUHVR GLUHFWRGHVGHODFDOOH$UHTXLSDGLVHxRTXHVHUHSLWHKDFLDHO¿QDOGHOPHUFDGR SDVDMH0DULVFDO0LOOHU 4XHORVLQJUHVRVSULQFLSDOHVSUHVHQWDQSRUWDGDVFRQIRUPDGDVSRUFROXPQDVGHIXVWHOLVRVREUHSHGHVWDOHVGHVHQFLOORPROGXUDMHDOLJXDOTXH ORV FDSLWHOHV HQWDEODPHQWR GH PROGXUDV VHQFLOODV