{"text_format":"3","workbook":"xlsx","n_sheets":5,"sheets":["Balance General","Cufin","Cuca","UFIRE ","Dividendos de Cufinre"],"not_rendered":{"macros":1},"read":"whole","date_system":"1900"}

{"sheet":"Balance General","index":0,"n_rows":61,"n_cols":5,"rows_kept":61}
[null,"TROPERD DE TOLUCA SA DE CV"]
[null,"BALANCE GENERAL"]
[null,"EJERCICIO AL  31 DE DICIEMBRE DE 2010"]
[null,"(Cifras en Pesos)"]
[]
["DESCRIPCION","SALDO FINAL ","DESCRIPCION","SALDO FINAL "]
[null,"DEL MES",null,"DEL MES"]
[]
["ACTIVOS DISPONIBLES  ",null,"PASIVOS A CORTO PLAZO"]
["BANCOS                        ",{"v":53571.88,"d":"53,572"},"PROVEEDORES                   ",{"v":468043.05,"d":"468,043"}]
[null,null,"PTU POR PAGAR",{"v":290775.0376666665,"d":"290,775"}]
["TOTAL DE ACTIVOS DISPONIBLES  :",{"$f":"B10","v":{"v":53571.88,"d":"53,572"}},"ACREEDORES DIVERSOS           ",{"v":2482220.58,"d":"2,482,221"}]
[null,null,"IMPUESTOS POR PAGAR           ",{"v":629306.2210555599,"d":"629,306"}]
["ACTIVOS CIRCULANTES  ",null,"I.V.A. PENDIENTE DE PAGO      ",{"v":15521,"d":"15,521"}]
["CLIENTES                      ",{"v":316250,"d":"316,250"},"ANTICIPO DE CLIENTES",{"v":30973.41,"d":"30,973"}]
["DEUDORES DIVERSOS",{"v":544799.28,"d":"544,799"},"CUENTAS POR PAGAR",{"v":250000,"d":"250,000"}]
["CUENTAS POR COBRAR",{"v":49983,"d":"49,983"},"TOTAL DE PASIVOS A CORTO PLAZO:",{"$f":"SUM(D10:D16)","v":{"v":4166839.2987222266,"d":"4,166,839"}}]
["AFORO POR FACTORAJE",{"v":107918.14,"d":"107,918"}]
["TOTAL DE ACTIVOS CIRCULANTES  :",{"$f":"SUM(B15:B18)","v":{"v":1018950.42,"d":"1,018,950"}}]
[]
["OTROS ACTIVOS CIRCULANTES"]
["SEGUROS PAGADOS POR ANTICIPADO",{"v":121895.06,"d":"121,895"}]
["INTERESES PAGADOS POR ANTICIPADO",{"v":22376.57,"d":"22,377"}]
[]
["TOTAL DE OTROS ACTIVOS",{"$f":"B22+B23","v":{"v":144271.63,"d":"144,272"}}]
[]
["ACTIVOS NO CIRCULANTES"]
["EQUIPO DE OFICINA USADO",{"v":10000,"d":"10,000"}]
["MOBILIARIO NUEVO",{"v":5000,"d":"5,000"}]
["COPIADORA NUEVA",{"v":10000,"d":"10,000"}]
["(Depreciación Acumulada)",{"v":-3958.33,"d":"-3,958 "},"CAPITAL CONTABLE"]
["MAQUINARIA NUEVA",{"v":2000000,"d":"2,000,000"},"CAPITAL CONTRIBUIDO"]
["MAQUINARIA USADA",{"v":750000,"d":"750,000"},"Capital Social",{"v":500000,"d":"500,000"}]
["TROQUELADORA",{"v":580000,"d":"580,000"},"Aportaciones para Futuros Aumentos de Capital",{"v":50000,"d":"50,000"}]
["MAQUINARIA USADA",{"v":150000,"d":"150,000"},"CAPITAL GANADO"]
["(Depreciación Acumulada)",{"v":-589583.33,"d":"-589,583 "},"RESULTADO DEL EJERCICIO:",{"v":1451978.41,"d":"1,451,978"}]
["AUTO USADO",{"v":50000,"d":"50,000"},"Resultado Ejercicios Anteriores",{"$f":"98356.58+26.01","v":{"v":98382.59,"d":"98,383"}}]
["AUTO NUEVO",{"v":120000,"d":"120,000"},"Reserva Legal",{"v":4500,"d":"4,500"}]
["(Depreciación Acumulada)",{"v":-55833.33,"d":"-55,833 "},"Pérdidas de Ejercicios Anteriores",{"$f":"-125800-48356.36","v":{"v":-174156.36,"d":"-174,156 "}}]
["TRAILER NUEVO",{"v":2500000,"d":"2,500,000"},"TOTAL DEL CAPITAL:",{"$f":"SUM(D33:D39)","v":{"v":1930704.6400000001,"d":"1,930,705"}}]
["(Depreciación Acumulada)",{"v":-781250,"d":"-781,250 "}]
["EQUIPO DE COMPUTO NUEVO",{"v":30000,"d":"30,000"},"Nota: Para efectos de Presentación, primero se muestra el"]
["EQUIPO DE COMPUTO ",{"v":135000,"d":"135,000"},"CAPITAL CONTRIBUIDO y en Segundo plano el CAPITAL"]
["COMPUTO NUEVO",{"v":13000,"d":"13,000"},"GANADO, párrafo 22 del Boletín C-11"]
["(Depreciación Acumulada)",{"v":-41625,"d":"-41,625 "}]
["TOTAL DE ACTIVOS FIJOS        :",{"$f":"SUM(B28:B45)","v":{"v":4880750.01,"d":"4,880,750"}}]
[]
[]
["TOTAL DEL ACTIVO:",{"$f":"B12+B19+B25+B46","v":{"v":6097543.9399999995,"d":"6,097,544"}},"TOTAL DEL PASIVO Y CAPITAL:",{"$f":"D17+D40","v":{"v":6097543.938722227,"d":"6,097,544"}},{"$f":"B49-D49","v":{"v":1.2777727097272873E-3,"d":"0"}}]
[]
[]
["Firma del Contador",null,"Firma del Administrador"]
[]
[]
["Notas al Balance General"]
[]
["1) El presente Estado Financierose hace con apego a las Normas de Información Financiera."]
["2) El Capital Social Mínimo es de $ 500,000.00"]
["3) El Capital esta representado por Acciones Ordinarias con un  valor nominal de $ 1,000.00 por acción"]
["4) Capital Social Máximo Ilimitado"]
["5) No de Acciones Suscritas y Exhibidas 500"]

{"sheet":"Cufin","index":1,"n_rows":97,"n_cols":7,"rows_kept":97}
[]
["Determinación de la CUFIN"]
[]
["Resultado Fiscal 2003",null,null,{"v":379800,"d":"379,800"}]
["Menos:"]
["ISR",null,null,{"$f":"D4*0.34","v":{"v":129132.00000000001,"d":"129,132"}}]
["No Deducibles",null,null,{"v":12000,"d":"12,000"}]
["Ufin Ejercicio 2003",null,null,{"$f":"D4-D6-D7","v":{"v":238668,"d":"238,668"}}]
[]
["F.A INPC Mayo 04",null,{"v":74.864,"d":"74.8640"},{"$f":"TRUNC(C10/C11,4)","v":1.0146}]
["      INPC DIC03",null,{"v":73.784,"d":"73.7840"}]
[]
["Cufin Actualizada a Mayo. De 2004",null,null,{"$f":"D8*D10","v":{"v":242152.55279999998,"d":"242,153"}},"2004-05-31"]
["Menos:"]
["Decreto de Dividendos",null,null,{"v":60000,"d":"60,000"},"No se Paga ISR"]
["Sdo. Cufin 31/05/04",null,null,{"$f":"D13-D15","v":{"v":182152.55279999998,"d":"182,153"}},"2004-05-31"]
[]
["F.A INPC Dic.04",null,{"v":77.614,"d":"77.6140"},{"$f":"TRUNC(C18/C19,4)","v":1.0367}]
["      INPC May.04",null,{"$f":"C10","v":{"v":74.864,"d":"74.8640"}}]
[]
["Cufin Actualizada a Dic. De 2004",null,null,{"$f":"D16*D18","v":{"v":188837.55148775998,"d":"188,838"}},"2004-12-31"]
["menos:"]
["Ufin del ejercicio 2004",null,null,{"v":-125000,"d":"-125,000 "}]
["Sdo. Cufin 31/12/04",null,null,{"$f":"D21+D23","v":{"v":63837.55148775998,"d":"63,837.55"}},"2004-12-31"]
[]
["F.A INPC Dic.05",null,{"v":80.2,"d":"80.2000"},{"$f":"TRUNC(C26/C27,4)","v":1.0333}]
["      INPC Dic.04",null,{"$f":"C18","v":{"v":77.614,"d":"77.6140"}}]
[]
["Cufin Actualizada a Dic. De 2005",null,null,{"$f":"D24*D26","v":{"v":65963.34195230239,"d":"65,963"}},"2005-12-31"]
["Mas:"]
["Ufin del ejercicio 2005",null,null,{"v":120000,"d":"120,000"},{"$f":"D31+D29","v":{"v":185963.34195230238,"d":"185,963"}}]
["Dividendos Percibidos de México",null,null,{"v":100000,"d":"100,000"},"Percibidos en diciembre de 05"]
["Sdo. Cufin Actualizada a Dic. De 2005",null,null,{"$f":"SUM(D29:D32)","v":{"v":285963.3419523024,"d":"285,963"}}]
[]
["F.A INPC Dic.06",null,{"v":83.451,"d":"83.4510"},{"$f":"TRUNC(C35/C36,4)","v":1.0405}]
["      INPC Dic.05",null,{"$f":"C26","v":{"v":80.2,"d":"80.2000"}}]
[]
["Cufin Actualizada a Dic. De 2006",null,null,{"$f":"D33*D35","v":{"v":297544.8573013706,"d":"297,545"}},"2006-12-31"]
[]
["Más Ufin de 2006",null,null,{"v":186000,"d":"186,000"}]
[]
["Saldo de la Cufin al 31/12/06",null,null,{"$f":"D38+D40","v":{"v":483544.8573013706,"d":"483,545"}},"2006-12-31"]
[]
["F.A INPC Dic.07",null,{"v":86.588,"d":"86.5880"},{"$f":"TRUNC(C44/C45,4)","v":1.0375}]
["      INPC Dic.06",null,{"$f":"C35","v":{"v":83.451,"d":"83.4510"}}]
[]
["Cufin Actualizada a Dic. De 2007",null,null,{"$f":"D42*D44","v":{"v":501677.78945017204,"d":"501,678"}},"2007-12-31"]
[]
["Ufin de 2007",null,null,{"v":-59000,"d":"-59,000 "}]
[]
["Saldo Cufin a Dic. De 2007",null,null,{"$f":"D47+D49","v":{"v":442677.78945017204,"d":"442,678"}}]
[]
["Decreto de Dividendos en Julio de 2008",{"$nulls":5},"Hoja 2/2"]
[]
["F.A INPC Jul.08",null,{"v":88.842,"d":"88.8420"},{"$f":"TRUNC(C55/C56,4)","v":{"v":1.026,"d":"1.0260"}}]
["      INPC Dic07",null,{"$f":"C44","v":{"v":86.588,"d":"86.5880"}}]
[]
["Cufin Actualizada a Jul. De 2008",null,null,{"$f":"D42*D55","v":{"v":496117.02359120623,"d":"496,117"}},"2007-07-31"]
[]
["Dividendos Decretados en Julio 08",null,null,{"v":350000,"d":"350,000"}]
[]
["Saldo de la Cufin a Julio de 2008",null,null,{"$f":"D58-D60","v":{"v":146117.02359120623,"d":"146,117"}}]
[]
["F.A INPC Dic.08",null,{"v":92.241,"d":"92.2410"},{"$f":"TRUNC(C64/C65,4)","v":1.0382}]
["      INPC Jul.08",null,{"v":88.842,"d":"88.8420"}]
[]
["Saldo de la Cufin a Dic.08 de 2008",null,null,{"$f":"D62*D64","v":{"v":151698.69389239032,"d":"151,699"}}]
[]
["Ufin Ejercicio 2008",null,null,{"v":750000,"d":"750,000"}]
[]
["Saldo de la Cufin a Dic.08 ",null,null,{"$f":"D67+D69","v":{"v":901698.6938923904,"d":"901,699"}}]
[]
["F.A INPC Dic09",null,{"v":95.537,"d":"95.5370"},{"$f":"TRUNC(C73/C74,4)","v":1.0357}]
["      INPC Dic08",null,{"$f":"+C64","v":{"v":92.241,"d":"92.2410"}}]
[]
["Saldo de la Cufin a Dic.09",null,null,{"$f":"D71*D73","v":{"v":933889.3372643488,"d":"933,889"}}]
[]
["F.A INPC Jul.10",null,{"v":97.078,"d":"97.0780"},{"$f":"TRUNC(C78/C79,4)","v":1.0161}]
["      INPC Dic09",null,{"$f":"C73","v":{"v":95.537,"d":"95.5370"}}]
[]
["Saldo de la Cufin a Jul 2010",null,null,{"$f":"D76*D78","v":{"v":948924.9555943047,"d":"948,925"}},"Se Agota el Saldo de CUFIN"]
["Menos:"]
["Decreto de Dividendos Jul.10",null,null,{"v":1500000,"d":"1,500,000"}]
["Igual:"]
["Dividendos que no Provienen de Cufin",null,null,{"$f":"D83-D81","v":{"v":551075.0444056953,"d":"551,075"}}]
["Por."]
["Factor de Piramidación",null,null,1.4286]
["Base de Dividendos",null,null,{"$f":"D85*D87","v":{"v":787265.8084379763,"d":"787,266"}}]
["Por Tasa de ISR",null,null,{"v":0.3,"d":"30%"}]
["ISR a cargo de la PM",null,null,{"$f":"D88*D89","v":{"v":236179.74253139287,"d":"236,180"}}]
[]
["Este ISR lo puede acreditar la PM en el ejercicio 2010"]
[]
["ufin del ejercicio 2010",null,null,{"v":895000,"d":"895,000"}]
["Menos:"]
["ISR entre .4286",null,null,{"$f":"D90/0.4286","v":{"v":551049.3292846311,"d":"551,049"}}]
["Saldo de la Ufin al 31 de dic. de 2010",null,null,{"$f":"D94-D96","v":{"v":343950.67071536893,"d":"343,951"}}]

{"sheet":"Cuca","index":2,"n_rows":53,"n_cols":5,"rows_kept":53}
["Determinación de la Cuenta de Capital de Aportación (Cuca)"]
[]
["Aportación Inicial",null,null,{"v":500000,"d":"500,000"},"2003-03-20"]
[]
["F.A INPC DIC03",null,73.784,{"$f":"TRUNC(C5/C6,4)","v":1.0262}]
["      INPC MAR03",null,71.898]
[]
["Cuca Actualizada a Dic. De 2003.",null,null,{"$f":"D3*D5","v":{"v":513100,"d":"513,100"}},"2003-12-31"]
["Más:"]
["Aportación de Capital en Diciembre de 03",null,null,{"v":100000,"d":"100,000"}]
[]
["Saldo de Cuca",null,null,{"$f":"D8+D10","v":{"v":613100,"d":"613,100"}},"2003-12-31"]
[]
["F.A INPC DIC04",null,{"v":77.614,"d":"77.6140"},{"$f":"TRUNC(C14/C15,4)","v":1.0519}]
["      INPC DIC03",null,{"v":73.784,"d":"73.7840"}]
[]
["Cuca Actualizada a Dic. De 2004.",null,null,{"$f":"D12*D14","v":{"v":644919.89,"d":"644,920"}},"2004-12-31"]
[]
["F.A INPC DIC05",null,{"v":80.2,"d":"80.2000"},{"$f":"TRUNC(C19/C20,4)","v":1.0333}]
["      INPC DIC04",null,{"$f":"C14","v":{"v":77.614,"d":"77.6140"}}]
[]
["Cuca Actualizada a Dic. De 2005.",null,null,{"$f":"D17*D19","v":{"v":666395.7223370001,"d":"666,396"}},"2005-12-31"]
[]
["F.A INPC DIC06",null,{"v":83.451,"d":"83.4510"},{"$f":"TRUNC(C24/C25,4)","v":1.0405}]
["      INPC DIC05",null,{"$f":"C19","v":{"v":80.2,"d":"80.2000"}}]
[]
["Cuca Actualizada a Dic. De 2006.",null,null,{"$f":"D22*D24","v":{"v":693384.7490916486,"d":"693,385"}},"2006-12-31"]
[]
["Reembolso de Acciones en Mayo de 2007"]
[]
["F.A INPC May07",null,{"v":83.837,"d":"83.8370"},{"$f":"TRUNC(C31/C32,4)","v":1.0046}]
["      INPC DIC06",null,{"$f":"C24","v":{"v":83.451,"d":"83.4510"}}]
[]
["Cuca Actualizada a Mayo De 2007.",null,null,{"$f":"D27*D31","v":{"v":696574.3189374702,"d":"696,574"}},"2007-05-31"]
["Menos. "]
["Reembolso de Acciones",null,null,{"v":50000,"d":"50,000"},"Se Disminuye el No de Acciones Reembolsadas "]
[]
["Saldo de Cuca al 31/05/07",null,null,{"$f":"D34-D36","v":{"v":646574.3189374702,"d":"646,574"}}]
[]
["F.A INPC Dic07",null,{"v":86.588,"d":"86.5880"},{"$f":"TRUNC(C40/C41,4)","v":1.0328}]
["      INPC May07",null,{"$f":"C31","v":{"v":83.837,"d":"83.8370"}}]
[]
["Cuca Actualizada a Diciembre De 2007.",null,null,{"$f":"D38*D40","v":{"v":667781.9565986192,"d":"667,782"}},"2007-12-31"]
[]
["F.A INPC Dic08",null,{"v":92.241,"d":"92.2410"},{"$f":"TRUNC(C45/C46,4)","v":1.0652}]
["      INPC Dic.07",null,{"$f":"C40","v":{"v":86.588,"d":"86.5880"}}]
[]
["Cuca Actualizada a Diciembre De 2008.",null,null,{"$f":"D43*D45","v":{"v":711321.3401688491,"d":"711,321"}},"2008-12-31"]
[]
["F.A INPC Dic09",null,{"v":95.537,"d":"95.5370"},{"$f":"TRUNC(C50/C51,4)","v":1.0357}]
["      INPC Dic.08",null,{"$f":"C45","v":{"v":92.241,"d":"92.2410"}}]
[]
["Cuca Actualizada a Diciembre De 2009",null,null,{"$f":"D48*D50","v":{"v":736715.512012877,"d":"736,716"}},"2009-12-31"]

{"sheet":"UFIRE ","index":3,"n_rows":32,"n_cols":7,"rows_kept":32}
[]
["DETERMINACIÓN DE LA UFIRE 1999",{"$nulls":3},"DETERMINACIÓN DE LA UFIRE 2000 y 2001"]
[]
["Resultado Fiscal",null,{"v":1259600,"d":"1,259,600"},null,"Resultado Fiscal",null,{"v":1259600,"d":"1,259,600"}]
["Más:",{"$nulls":3},"Más:"]
["PTU Deducible",null,{"v":128900,"d":"128,900"},null,"PTU Deducible",null,{"v":128900,"d":"128,900"}]
["Subtotal",null,{"$f":"C4+C6","v":{"v":1388500,"d":"1,388,500"}},null,"Subtotal",null,{"$f":"G4+G6","v":{"v":1388500,"d":"1,388,500"}}]
["Menos:",{"$nulls":3},"Menos:"]
["Utilidad del Extranjero",null,{"v":549600,"d":"549,600"},null,"Utilidad del Extranjero",null,{"v":549600,"d":"549,600"}]
["PTU Total",null,{"v":259700,"d":"259,700"},null,"PTU Total",null,{"v":259700,"d":"259,700"}]
["Gastos No Deducibles",null,{"v":105000,"d":"105,000"},null,"Gastos No Deducibles",null,{"v":105000,"d":"105,000"}]
["UFIRE",null,{"$f":"C7-SUM(C9:C11)","v":{"v":474200,"d":"474,200"}},null,"UFIRE",null,{"$f":"G7-SUM(G9:G11)","v":{"v":474200,"d":"474,200"}}]
["por:",{"$nulls":3},"por:"]
["Tasa de ISR a Diferir",null,{"v":0.03,"d":"3%"},null,"Tasa de ISR a Diferir",null,{"v":0.05,"d":"5%"}]
["ISR a Diferir",null,{"$f":"C12*C14","v":{"v":14226,"d":"14,226"}},null,"ISR a Diferir",null,{"$f":"G12*G14","v":{"v":23710,"d":"23,710"}}]
[]
[]
["DETERMINACIÓN DE LA UFINRE 1999",{"$nulls":3},"DETERMINACIÓN DE LA UFINRE 2000 y 2001"]
[]
["UFIRE",null,{"$f":"C12","v":{"v":474200,"d":"474,200"}},null,"UFIRE",null,{"$f":"G12","v":{"v":474200,"d":"474,200"}}]
["Menos:",{"$nulls":3},"Menos:"]
["ISR al 32%",null,{"$f":"C20*0.32","v":{"v":151744,"d":"151,744"}},null,"ISR al 30%",null,{"$f":"G20*0.3","v":{"v":142260,"d":"142,260"}}]
["Subtotal",null,{"$f":"C20-C22","v":{"v":322456,"d":"322,456"}},null,"Subtotal",null,{"$f":"G20-G22","v":{"v":331940,"d":"331,940"}}]
["Por:",{"$nulls":3},"Por:"]
["Factor",null,0.9559,null,"Factor",null,0.9286]
["Ufirnre del Ejercicio",null,{"$f":"C23*C25","v":{"v":308235.69039999996,"d":"308,236"}},null,"Ufirnre del Ejercicio",null,{"$f":"G23*G25","v":{"v":308239.484,"d":"308,239"}}]
["Por:",{"$nulls":3},"Por:"]
["Factor de Piramidación",null,1.5385,null,"Factor de Piramidación",null,1.5385]
["Base de ISR",null,{"$f":"C26*C28","v":{"v":474220.60968039994,"d":"474,221"}},null,"Base de ISR",null,{"$f":"G26*G28","v":{"v":474226.44613399997,"d":"474,226"}}]
["Por:",{"$nulls":3},"Por:"]
["Tasa de ISR",null,{"v":0.03,"d":"3%"},null,"Tasa de ISR",null,{"v":0.05,"d":"5%"}]
["ISR a Pagar",null,{"$f":"C29*C31","v":{"v":14226.618290411998,"d":"14,227"}},null,"ISR a Pagar",null,{"$f":"G29*G31","v":{"v":23711.3223067,"d":"23,711"}}]

{"sheet":"Dividendos de Cufinre","index":4,"n_rows":65,"n_cols":4,"rows_kept":65}
["Caso Práctico Distribución de Dividendos"]
[]
["Datos:"]
[]
["Decreto de Dividendos ",null,{"v":200000,"d":"200,000"}]
["Fecha de Decreto",null,"2003-04-30"]
[]
["Ufin de 1999",null,{"v":40750,"d":"40,750"},"Histórico"]
["Ufinre de 1999",null,{"v":87426.61,"d":"87,427"},"Histórico"]
[]
[]
["Actualización de la Ufin de 1999",null,null,{"$f":"C8","v":{"v":40750,"d":"40,750"}}]
[]
["F.A = INPC Dic,02",null,70.962,{"$f":"C14/C15","v":{"v":1.2024196827978855,"d":"1.2024"}}]
["         INPC Dic,99",null,59.016]
[]
["Cufin Act. A Dic. 02",null,null,{"$f":"D12*D14","v":{"v":48998.602074013834,"d":"48,999"}}]
[]
["F.A = INPC Abr,03",null,{"v":72.02,"d":"72.020"},{"$f":"C19/C20","v":{"v":1.0149093881232207,"d":"1.0149"}}]
["         INPC Dic,02",null,70.962]
[]
["Cufin Act. A Abr.03",null,null,{"$f":"D17*D19","v":{"v":49729.14124983056,"d":"49,729"}}]
[]
[]
[]
["Actualización de la Ufinre de 1999",null,null,{"$f":"C9","v":{"v":87426.61,"d":"87,427"}}]
[]
["F.A = INPC Dic,02",null,70.962,{"$f":"C28/C29","v":{"v":1.2024196827978855,"d":"1.2024"}}]
["         INPC Dic,99",null,59.016]
[]
["Cufinre Act. A Dic. 02",null,null,{"$f":"D26*D28","v":{"v":105123.47666429445,"d":"105,123"}}]
[]
["F.A = INPC Abr,03",null,72.02,{"$f":"C33/C34","v":{"v":1.0149093881232207,"d":"1.0149"}}]
["         INPC Dic,02",null,70.962]
[]
["Cufinre Act. A Abr.03",null,null,{"$f":"D31*D33","v":{"v":106690.80337874475,"d":"106,691"}}]
[]
[]
["Determinación del ISR por Decreto de Dividendos"]
[]
[null,"Actualizado","Histórico"]
[]
["Saldo Cufinre",{"$f":"D36","v":{"v":106690.80337874475,"d":"106,691"}},{"$f":"D26","v":{"v":87426.61,"d":"87,427"}}]
[]
["Factor",1.5385,1.5385]
[]
["Base de ISR",{"$f":"B43*B45","v":{"v":164143.8009981988,"d":"164,144"}},{"$f":"C43*B45","v":{"v":134505.839485,"d":"134,506"}}]
[]
["Tasa de ISR",{"v":0.03,"d":"3%"},{"v":0.03,"d":"3%"}]
[]
["ISR a Pagar",{"$f":"B47*B49","v":{"v":4924.314029945964,"d":"4,924"}},{"$f":"C47*B49","v":{"v":4035.17518455,"d":"4,035"}}]
[]
[]
["Nota: El ISR se paga a más tardar el día 17 del mes inmediato siguiente  a aquel en que se pagarón dividendos"]
[]
["       Decreto de Dividendos",null,{"v":200000,"d":"200,000"}]
["(-  ) Saldo Cufinre",null,{"$f":"-B43","v":{"v":-106690.80337874475,"d":"-106,691 "}}]
["(-  ) Saldo Cufin",null,{"$f":"-D22","v":{"v":-49729.14124983056,"d":"-49,729 "}}]
["(=)  Dividendos Netos",null,{"$f":"SUM(C56:C58)","v":{"v":43580.05537142469,"d":"43,580"}}]
[]
[]
["Factor",null,1.5152]
["Base de ISR",null,{"$f":"C59*C62","v":{"v":66032.4998987827,"d":"66,032"}}]
["Tasa de ISR",null,{"v":0.34,"d":"34%"}]
["ISR a Pagar por Dividendos",null,{"$f":"C63*C64","v":{"v":22451.04996558612,"d":"22,451"}}]