TEXTO PAGINA: 31
NORMAS LEGALES (O3HUXDQR Lima, sábado 13 de octubre de 2007 355301 168%3$57,'$'(6&5,3&,Ð11$&,21$/ /HxD 'HFRQtIHUDV 'LVWLQWDGHODGHFRQtIHUDV $VHUUtQGHVSHUGLFLRV\GHVHFKRVGHPDGHUD LQFOXVRDJORPHUDGRV HQOHxRVEULTXHWDVEROLWDVRIRUPDVVLPLODUHV 7UDWDGDFRQSLQWXUDFUHRVRWDXRWURVDJHQWH VGHFRQVHUYDFLyQ /DVGHPiVGHFRQtIHUDV 'DUN5HG0HUDQWL/LJKW5HG0HUDQWL\0HUD QWL%DNDX /DVGHPiV 'HHQFLQDUREOHDOFRUQRTXH\GHPiVEHOOR WHURV 4XHUFXVVSS 'HKD\D )DJXVVSS /DVGHPiV 'HFRQtIHUDV 'LVWLQWDGHODGHFRQtIHUDV /DQDGHPDGHUD KDULQDGHPDGHUD /DVGHPiV 0DKRJDQ\ 6ZLHWHQLDVSS 9LUROD,PEXLD\%DOVD 'DUN5HG0HUDQWL/LJKW5HG0HUDQWL\0HUD QWL%DNDX :KLWH/DXDQ:KLWH0HUDQWL:KLWH6HUD\D <HOORZ0HUDQWL\ $ODQ 6DSHOOL ,URNR /DVGHPiV 'HHQFLQDUREOHDOFRUQRTXH\GHPiVEHOOR WHURV 4XHUFXVVSS 'HKD\D )DJXVVSS 'HDUFH $FHUVSS 'HFHUH]R 3UXQXVVSS 'HIUHVQR )UD[LQXVVSS /DVGHPiV /DVGHPiV 'DUN5HG0HUDQWL/LJKW5HG0HUDQWL\0HUD QWL%DNDX /DVGHPiV /DVGHPiV /DVGHPiV /DVGHPiV 7DEOHURVGHSDUWtFXODV 7DEOHURVOODPDGRV©RULHQWHGVWUDQGERDUG ª 26% /RVGHPiV /RVGHPiV 'HHVSHVRULQIHULRURLJXDODPP 'HHVSHVRUVXSHULRUDPPSHURLQIHULRUR LJXDOD PP 'HHVSHVRUVXSHULRUD PP 'HGHQVLGDGVXSHULRUDJFPñ 'HGHQVLGDGVXSHULRUDJFPñSHURLQIH ULRURLJXDODJ FPñ 'HGHQVLGDGLQIHULRURLJXDODJFPñ 'HEDPE~ 4XHWHQJDQSRUORPHQRVXQDKRMDH[WHUQD GHODVPDGHUDV WURSLFDOHVFLWDGDVHQOD1RWDGHVXESDUWLGDGHHVWH&DStWXOR /DVGHPiVTXHWHQJDQSRUORPHQRVXQDK RMDH[WHUQDGH PDGHUDGLVWLQWDGHODGHFRQtIHUDV /DVGHPiV 'HDOPDFRQVWLWXLGDSRUSODQFKDVOLVWRQHV RWDEOLOODV /DVGHPiV 0DGHUDGHQVL¿FDGDHQEORTXHVWDEODVWLUDVR SHU¿OHV 0DUFRVGHPDGHUDSDUDFXDGURVIRWRJUDItDVHV SHMRVXREMHWRV VLPLODUHV &DMRQHVFDMDVMDXODVWDPERUHV\HQYDVHVV LPLODUHV FDUUHWHV SDUDFDEOHV 3DOHWDVSDOHWDVFDMD\GHPiVSODWDIRUPDVSD UDFDUJD FROODULQHV SDUDSDOHWDV %DUULOHVFXEDVWLQDV\GHPiVPDQXIDFWXUDVGH WRQHOHUtD\VXV SDUWHVGHPDGHUDLQFOXLGDVODVGXHODV 7DEOLOODV SDUD FXELHUWD GH WHMDGRV R IDFKDGD V ©VKLQJOHVª \ ©VKDNHVª 3RVWHV\YLJDV 7DEOHURVFHOXODUHV $UWtFXORVGHPHVDRGHFRFLQDGHPDGHUD (VWDWXLOODV\GHPiVREMHWRVGHDGRUQRGHPD GHUD /RVGHPiV 3HUFKDVSDUDSUHQGDVGHYHVWLU &DQLOODVFDUUHWHVERELQDVSDUDODKLODWX UDRHOWHMLGR\SDUDKLOR GHFRVHU\DUWtFXORVVLPLODUHVGHPDGHUDWRUQHDGD 3DOLOORVGHGLHQWHV /DVGHPiV /DVGHPiV %ORTXHVSODFDVKRMDV\WLUDV EDOGRVDV\U HYHVWLPLHQWRVVLPLODUHV GH SDUHG GH FXDOTXLHU IRUPD FLOLQGURV PDFL]RV LQFOXLGRV ORVGLVFRV 7DSRQHV168%3$57,'$'(6&5,3&,Ð11$&,21$/ -XQWDVRHPSDTXHWDGXUDV\DUDQGHODV /DVGHPiV 'HEDPE~ 'HURWHQ UDWiQ /RVGHPiV 'HEDPE~ 'HURWHQ UDWiQ 'HODVGHPiVPDWHULDVYHJHWDOHV /RVGHPiV 'HEDPE~ 'HURWHQ UDWiQ /RVGHPiV /RVGHPiV 3DVWDPHFiQLFDGHPDGHUD 'HFRQtIHUDV 'LVWLQWDGHODGHFRQtIHUDV 3DVWDGHPDGHUDREWHQLGDSRUODFRPELQDFLyQGH WUDWDPLHQWRV PHFiQLFR\TXtPLFR 3DVWDGH¿EUDVREWHQLGDVGHSDSHORFDUWyQ UHFLFODGR GHVSHUGLFLRV \GHVHFKRV 4XtPLFDV 4XtPLFDV 3DSHO\FDUWyQKHFKRVDPDQR KRMDDKRMD /RVGHPiV 3DSHOVRSRUWHSDUDSDSHOHVGHGHFRUDUSDUHGH V /RVGHPiV /RVGHPiV 2WURVSDSHOHVGHVHJXULGDG /RVGHPiV /RVGHPiV 2WURVSDSHOHVGHVHJXULGDG /RVGHPiV /RVGHSDVWDREWHQLGRSRUSURFHGLPLHQW RTXtPLFRPHFiQLFR 2WURVSDSHOHVGHVHJXULGDG /RVGHPiV /RVGHPiV /RVGHPiV 'HSHVRLQIHULRUDJPTXHFXPSODF RQODVGHPiV HVSHFL¿FDFLRQHVGHOD1RWDGHO&DStWXOR /RVGHPiV /RVGHPiV 'HSHVRLQIHULRUDJPTXHFXPSODF RQODVGHPiV HVSHFL¿FDFLRQHVGHOD1RWDGHO&DStWXOR /RVGHPiVSDSHOHVVRSRUWHSDUDSDSHOF DUEyQ /RVGHPiV *XDWDGHFHOXORVD\QDSDGH¿EUDVGHFHOXOR VD /RVGHPiV &UXGRV /RVGHPiV &UXGR /RVGHPiV 3DUDODIDEULFDFLyQGHOLMDV /RVGHPiV /RVGHPiV 3DUDODIDEULFDFLyQGHOLMDV /RVGHPiV %ODQTXHDGRVXQLIRUPHPHQWHHQODPDVD\FRQ XQFRQWHQLGRGH ¿EUDVGHPDGHUDREWHQLGDVSRUSURFHGLPLHQWRTXtPLFRVXSHULRUD O HQSHVRGHOFRQWHQLGRWRWDOGH¿EUD /RVGHPiV 3DUDODIDEULFDFLyQGHOLMDV /RVGHPiV %ODQTXHDGRVXQLIRUPHPHQWHHQODPDVD\FRQ XQFRQWHQLGRGH ¿EUDVGHPDGHUDREWHQLGDVSRUSURFHGLPLHQWRTXtPLFRVXSHULRUD O HQSHVRGHOFRQWHQLGRWRWDOGH¿EUD /RVGHPiV 3DSHOVHPLTXtPLFRSDUDDFDQDODU /RVGHPiV /RVGHPiV 'HSHVRLQIHULRURLJXDODJP /RVGHPiV 3DSHOVXO¿WRSDUDHQYROYHU 3DSHO\FDUWyQ¿HOWURSDSHO\FDUWyQODQD 3DSHO\FDUWyQPXOWLFDSDV H[FHSWRORV GHODVVXESDUWLGDV y 3DUDODIDEULFDFLyQGHOLMDV /RVGHPiV 3DSHO\FDUWyQPXOWLFDSDV H[FHSWRORV GHODVVXESDUWLGDV y /RVGHPiV