We see a possible example . NIC/NIIF Documents that will be generated Appearance of Reasonable value, that one that the market grants to him, the life utility of or analyzed or its replacement again TDV. – Test by deterioration of the value, calculating if the attributed value from an accounting point of view, is different from the reasonable value or market. That it happens if there are no reasonable criteria of market? is even applied the value that subjectively we understand that we must give him (value of use) Possible structure of the future Balance . The BAI (Benefit before Taxes) and Cuenta de Explotacin FINANCIAL VISION To establish the resulting financial vision of all the conducted operations, in synthesis to verify the image offered to third parties. Balance situation, precise and previsual to December Account of Operation, precise and previsual to December Comparative last three exercises of both previous documents Special observation of the Volumes of Business observed and its tendency as well as the one of the CMV (Cost Sold Merchandise) Evolution of the Expenses of Personnel, absolute and relativized to Sales OyA (Origin and Application of Bottoms) both enters last exercises and between first and last the present one. Analysis of the FM (Bottom of Maneuver) and the NOF (Operative Needs of Bottoms) Verification of negotiated indebtedness and its coincidence with CIRBE (*) banking.

Evolution of the financial expenses of the three exercises, in absolute form and regarding business. Analysis of the basic ratios of the three seen exercises, and their tendency. Treasury, PMC (period half collection), PMP (average period of payment), RS (rotation of stocks), ROI (Return on investment), Results BAI, etc. Analysis of quality of the assets, and its evolution Covers, reasonable Value Analysis of the Intellectual Capital and comparative report of its evolution Possession of data of direct competitors, and brief analysis of benchmarking Descriptive memory of significant facts Our report to the personnel It is our point of view, within the importance of the Communication, to practice the Descendent one, creating property pride and identification with the company at all the possible levels.