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[{"$nulls":4},"SALDO FINAL PARA AJUSTE ANUAL",{"$f":"+F20*F22","v":{"v":0,"d":"0.00"}},{"$f":"+G20*G22","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F24:Q24)","v":{"v":0,"d":"0.00"}}]

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["FUNDAMENTOS",{"$nulls":16},{"v":0,"d":"0.00"}]
[{"$nulls":17},{"$f":"SUM(F13:Q13)","v":{"v":0,"d":"0.00"}}]
[]
[]
[{"$nulls":4},"SALDO FINAL EN EUROS",{"$f":"SUM(F10:F15)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
[{"$nulls":4},"FACTOR CAMBIARIO A DLLS",1.2815,1.2704,1.3261,{"v":1.326,"d":"1.3260"},1.4131,1.4028,1.4175,1.4349,1.4619,1.4751,1.4993,1.4347]
[]
[{"$nulls":4},"SALDO FINAL EN DLLS",{"$f":"+F16*F18","v":{"v":0,"d":"0.00"}},{"$f":"+G16*G18","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F20:Q20)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":4},"TIPO DE CAMBIO AL INICIO DEL MES",13.7738,14.1975,14.9322,14.1517,13.6485,13.1667,13.1722,13.2223,{"v":13.314,"d":"13.3140"},13.4928,13.0825,12.9157]
[]
[{"$nulls":4},"SALDO FINAL PARA AJUSTE ANUAL",{"$f":"+F20*F22","v":{"v":0,"d":"0.00"}},{"$f":"+G20*G22","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F24:Q24)","v":{"v":0,"d":"0.00"}}]

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["Menú",null,null,{"$f":"+CREDITOS!D1","v":"NOMBRE CONTRIBUYENTE"}]
["CAFICON",null,null,{"$f":"+CREDITOS!D2","v":"AUDITORIA AL 31 DE DICIEMBRE DE 2021"}]
["CRÉDITOS",null,null,"SALDOS AL ULTIMO DIA DE CADA MES DE LOS DEUDAS MONEDA EN YENS"]
["CRÉDITOS DLLS"]
["CRÉDITOS EUROS"]
["DEUDAS",null,null,"NUMRO"]
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["DEUDAS EUROS",null,null,"CUENTA"]
["DEUDAS YENS"]
["DEUDA SFRANCO SUIZO",{"$nulls":16},{"$f":"SUM(F10:Q10)","v":{"v":0,"d":"0.00"}}]
["RESUMEN",{"$nulls":16},{"$f":"SUM(F11:Q11)","v":{"v":0,"d":"0.00"}}]
["FUNDAMENTOS",{"$nulls":16},{"v":0,"d":"0.00"}]
[]
[]
[{"$nulls":4},"SALDO FINAL EN EUROS",{"$f":"SUM(F10:F14)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
[{"$nulls":4},"FACTOR CAMBIARIO A DLLS",{"v":0.01114,"d":"0.0111"},{"v":0.01023,"d":"0.0102"},{"v":0.01009,"d":"0.0101"},{"v":0.01016,"d":"0.0102"},{"v":0.01046,"d":"0.0105"},{"v":0.01037,"d":"0.0104"},0.0105,{"v":0.01079,"d":"0.0108"},{"v":0.01116,"d":"0.0112"},{"v":0.01105,"d":"0.0111"},0.0116,{"v":0.01075,"d":"0.0108"}]
[]
[{"$nulls":4},"SALDO FINAL EN DLLS",{"$f":"+F15*F17","v":{"v":0,"d":"0.00"}},{"$f":"+G15*G17","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F19:Q19)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":4},"TIPO DE CAMBIO AL INICIO DEL MES",13.7738,14.1975,14.9322,14.1517,13.6485,13.1667,13.1722,13.2223,{"v":13.314,"d":"13.3140"},13.4928,13.0825,12.9157]
[]
[{"$nulls":4},"SALDO FINAL PARA AJUSTE ANUAL",{"$f":"+F19*F21","v":{"v":0,"d":"0.00"}},{"$f":"+G19*G21","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F23:Q23)","v":{"v":0,"d":"0.00"}}]

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["Menú",null,null,{"$f":"+CREDITOS!D1","v":"NOMBRE CONTRIBUYENTE"}]
["CAFICON",null,null,{"$f":"+CREDITOS!D2","v":"AUDITORIA AL 31 DE DICIEMBRE DE 2021"}]
["CRÉDITOS",null,null,"SALDOS AL ULTIMO DIA DE CADA MES DE LOS DEUDAS MONEDA FRANCO SUIZO"]
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["DEUDAS",null,null,"NUMRO"]
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["DEUDAS EUROS",null,null,"CUENTA"]
["DEUDAS YENS"]
["DEUDA SFRANCO SUIZO",{"$nulls":16},{"$f":"SUM(F10:Q10)","v":{"v":0,"d":"0.00"}}]
["RESUMEN",{"$nulls":16},{"v":0,"d":"0.00"}]
["FUNDAMENTOS",{"$nulls":16},{"$f":"SUM(F12:Q12)","v":{"v":0,"d":"0.00"}}]
[{"$nulls":17},{"v":0,"d":"0.00"}]
[]
[]
[{"$nulls":4},"SALDO FINAL EN FRANCO SUIZO",{"$f":"SUM(F10:F15)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
[{"$nulls":4},"FACTOR CAMBIARIO A DLLS",{"v":0.86185,"d":"0.8619"},{"v":0.85896,"d":"0.8590"},{"v":0.87789,"d":"0.8779"},0.8785,{"v":0.93607,"d":"0.9361"},{"v":0.91971,"d":"0.9197"},{"v":0.92928,"d":"0.9293"},{"v":0.94616,"d":"0.9462"},{"v":0.96386,"d":"0.9639"},{"v":0.97618,"d":"0.9762"},{"v":0.99423,"d":"0.9942"},{"v":0.96777,"d":"0.9678"}]
[]
[{"$nulls":4},"SALDO FINAL EN DLLS",{"$f":"+F16*F18","v":{"v":0,"d":"0.00"}},{"$f":"+G16*G18","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F20:Q20)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":4},"TIPO DE CAMBIO AL INICIO DEL MES",13.7738,14.1975,14.9322,14.1517,13.6485,13.1667,13.1722,13.2223,{"v":13.314,"d":"13.3140"},13.4928,13.0825,12.9157]
[]
[{"$nulls":4},"SALDO FINAL PARA AJUSTE ANUAL",{"$f":"+F20*F22","v":{"v":0,"d":"0.00"}},{"$f":"+G20*G22","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"$f":"SUM(F24:Q24)","v":{"v":0,"d":"0.00"}}]

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["Menú",null,null,{"$f":"+DEUDASDLLS!D1","v":"NOMBRE CONTRIBUYENTE"}]
["CAFICON",null,null,"CONTABILIDAD 2021"]
["CRÉDITOS",null,null,"DETERMINACION DEL AJUSTE ANUAL POR INFLACION"]
["CRÉDITOS DLLS"]
["CRÉDITOS EUROS"]
["DEUDAS",{"$nulls":3},"Saldos al ","Saldos al "]
["DEUDAS DLLS",null,null,"Mes","Ultimo dia","Ultimo dia"]
["DEUDAS EUROS",{"$nulls":3},"del mes de","del mes de"]
["DEUDAS YENS",{"$nulls":3},"los creditos","las deudas"]
["DEUDA SFRANCO SUIZO"]
["RESUMEN",null,null,"Enero",{"$f":"+CREDITOS!F19+CREDITOSDLLS2!F34+CREDITOSEUROS!F37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!F18+DEUDASDLLS!F24+DEUDASEUROS!F24+DEUDASYENS!F23+DEUDASFRANCOSUIZO!F24","v":{"v":0,"d":"0.00"}}]
["FUNDAMENTOS",null,null,"Febrero",{"$f":"+CREDITOS!G19+CREDITOSDLLS2!G34+CREDITOSEUROS!G37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!G18+DEUDASDLLS!G24+DEUDASEUROS!G24+DEUDASYENS!G23+DEUDASFRANCOSUIZO!G24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Marzo",{"$f":"+CREDITOS!H19+CREDITOSDLLS2!H34+CREDITOSEUROS!H37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!H18+DEUDASDLLS!H24+DEUDASEUROS!H24+DEUDASYENS!H23+DEUDASFRANCOSUIZO!H24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Abril",{"$f":"+CREDITOS!I19+CREDITOSDLLS2!I34+CREDITOSEUROS!I37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!I18+DEUDASDLLS!I24+DEUDASEUROS!I24+DEUDASYENS!I23+DEUDASFRANCOSUIZO!I24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Mayo",{"$f":"+CREDITOS!J19+CREDITOSDLLS2!J34+CREDITOSEUROS!J37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!J18+DEUDASDLLS!J24+DEUDASEUROS!J24+DEUDASYENS!J23+DEUDASFRANCOSUIZO!J24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Junio",{"$f":"+CREDITOS!K19+CREDITOSDLLS2!K34+CREDITOSEUROS!K37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!K18+DEUDASDLLS!K24+DEUDASEUROS!K24+DEUDASYENS!K23+DEUDASFRANCOSUIZO!K24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Julio",{"$f":"+CREDITOS!L19+CREDITOSDLLS2!L34+CREDITOSEUROS!L37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!L18+DEUDASDLLS!L24+DEUDASEUROS!L24+DEUDASYENS!L23+DEUDASFRANCOSUIZO!L24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Agosto",{"$f":"+CREDITOS!M19+CREDITOSDLLS2!M34+CREDITOSEUROS!M37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!M18+DEUDASDLLS!M24+DEUDASEUROS!M24+DEUDASYENS!M23+DEUDASFRANCOSUIZO!M24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Septiembre",{"$f":"+CREDITOS!N19+CREDITOSDLLS2!N34+CREDITOSEUROS!N37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!N18+DEUDASDLLS!N24+DEUDASEUROS!N24+DEUDASYENS!N23+DEUDASFRANCOSUIZO!N24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Octubre",{"$f":"+CREDITOS!O19+CREDITOSDLLS2!O34+CREDITOSEUROS!O37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!O18+DEUDASDLLS!O24+DEUDASEUROS!O24+DEUDASYENS!O23+DEUDASFRANCOSUIZO!O24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Noviembre",{"$f":"+CREDITOS!P19+CREDITOSDLLS2!P34+CREDITOSEUROS!P37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!P18+DEUDASDLLS!P24+DEUDASEUROS!P24+DEUDASYENS!P23+DEUDASFRANCOSUIZO!P24","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Diciembre",{"$f":"+CREDITOS!Q19+CREDITOSDLLS2!Q34+CREDITOSEUROS!Q37","v":{"v":0,"d":"0.00"}},{"$f":"+DEUDAS!Q18+DEUDASDLLS!Q24+DEUDASEUROS!Q24+DEUDASYENS!Q23+DEUDASFRANCOSUIZO!Q24","v":{"v":0,"d":"0.00"}}]
[]
[]
[{"$nulls":3},"Suma de los saldos",{"$f":"SUM(E11:E24)","v":{"v":0,"d":"0.00"}},{"$f":"SUM(F11:F24)","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Entre:"]
[{"$nulls":3},"Meses del ejercicio",12,12]
[{"$nulls":3},"Igual:"]
[{"$nulls":3},"Saldo promedio anual",{"$f":"+E25/E27","v":{"v":0,"d":"0.00"}},{"$f":"+F25/F27","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":3},"Diferencia",{"$f":"IF(F29>E29,(+F29-E29),+E29-F29)","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Por:"]
[{"$nulls":3},"Factor de ajuste anual",{"$f":"+E44","v":{"v":0.028200000000000003,"d":"0.0282"}}]
[{"$nulls":3},"Igual:"]
[{"$nulls":3},"Ajuste anual por inflacion acumulable",{"$f":"IF(F29>E29,(+E31*E33),0)","v":{"v":0,"d":"0.00"}}]
[{"$nulls":3},"Igual:"]
[{"$nulls":3},"Ajuste anual por inflacion deducible",{"$f":"IF(E29>F29,(+E31*E33),0)","v":{"v":0,"d":"0.00"}}]
[]
[{"$nulls":3},"I.N.P.C. Diciembre 2020",105.934]
[{"$nulls":3},"I.N.P.C. Diciembre 2019",{"v":103.02,"d":"103.020"}]
[]
[{"$nulls":3},"Cociente",{"$f":"ROUNDDOWN(+E39/E40,4)","v":1.0282}]
[]
[{"$nulls":3},"Cociente menos la unidad",{"$f":"+E42-1","v":{"v":0.028200000000000003,"d":"0.0282"}}]

{"sheet":"FUNDAMENTOS","index":10,"n_rows":55,"n_cols":4,"rows_kept":55,"merged":[[0,0,0,1],[1,0,1,1],[2,0,2,1],[3,0,3,1],[4,0,4,1],[5,0,5,1],[6,0,6,1],[7,0,7,1],[8,0,8,1],[9,0,9,1],[10,0,10,1],[11,0,11,1]]}
["Menú",null,null,"Artículo 46. Las personas morales determinarán, al cierre de cada ejercicio, el ajuste anual por inflación, como sigue:"]
["CAFICON"]
["CRÉDITOS",null,null,"I. Determinarán el saldo promedio anual de sus deudas y el saldo promedio anual de sus créditos."]
["CRÉDITOS DLLS"]
["CRÉDITOS EUROS",null,null,"El saldo promedio anual de los créditos o deudas será la suma de los saldos al último día de cada uno de los meses del ejercicio, dividida entre el número de meses del ejercicio. No se incluirán en el saldo del último día de cada mes los intereses que se devenguen en el mes."]
["DEUDAS"]
["DEUDAS DLLS",null,null,"II. Cuando el saldo promedio anual de las deudas sea mayor que el saldo promedio anual de los créditos, la diferencia se multiplicará por el factor de ajuste anual y el resultado será el ajuste anual por inflación acumulable."]
["DEUDAS EUROS"]
["DEUDAS YENS",null,null,"Cuando el saldo promedio anual de los créditos sea mayor que el saldo promedio anual de las deudas, la diferencia se multiplicará por el factor de ajuste anual y el resultado será el ajuste anual por inflación deducible."]
["DEUDA SFRANCO SUIZO"]
["RESUMEN",null,null,"III. El factor de ajuste anual será el que se obtenga de restar la unidad al cociente que se obtenga de dividir el Índice Nacional de Precios al Consumidor del último mes del ejercicio de que se trate entre el citado índice del último mes del ejercicio inmediato anterior."]
["FUNDAMENTOS"]
[{"$nulls":3},"Cuando el ejercicio sea menor de 12 meses, el factor de ajuste anual será el que se obtenga de restar la unidad al cociente que se obtenga de dividir el Índice Nacional de Precios al Consumidor del último mes del ejercicio de que se trate entre el citado índice del mes inmediato anterior al del primer mes del ejercicio de que se trate."]
[]
[{"$nulls":3},"Los créditos y las deudas, en moneda extranjera, se valuarán a la paridad existente al primer día del mes."]
[]
[{"$nulls":3},"Artículo 47. Para los efectos del artículo anterior, se considerará crédito, el derecho que tiene una persona acreedora a recibir de otra deudora una cantidad en numerario, entre otros: los derechos de crédito que adquieran las empresas de factoraje financiero, las inversiones en acciones de sociedades de inversión en instrumentos de deuda y las operaciones financieras derivadas señaladas en la fracción IX del artículo 22 de esta Ley."]
[]
[{"$nulls":3},"No se consideran créditos para los efectos del artículo anterior:"]
[]
[{"$nulls":3},"I. Los que sean a cargo de personas físicas y no provengan de sus actividades empresariales, cuando sean a la vista, a plazo menor de un mes o a plazo mayor si se cobran antes del mes. Se considerará que son a plazo mayor de un mes, si el cobro se efectúa después de 30 días naturales contados a partir de aquél en que se concertó el crédito."]
[]
[{"$nulls":3},"II. Los que sean a cargo de socios o accionistas, asociantes o asociados en la asociación en participación, que sean personas físicas o sociedades residentes en el extranjero, salvo que en este último caso, estén denominadas en moneda extranjera y provengan de la exportación de bienes o servicios."]
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[{"$nulls":3},"Tampoco se consideran créditos, los que la fiduciaria tenga a su favor con sus fideicomitentes o fideicomisarios en el fideicomiso por el que se realicen actividades empresariales, que sean personas físicas o sociedades residentes en el extranjero, salvo que en este último caso, estén denominadas en moneda extranjera y provengan de la exportación de bienes o servicios."]
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[{"$nulls":3},"No será aplicable lo dispuesto en esta fracción, tratándose de créditos otorgados por las uniones de crédito a cargo de sus socios o accionistas, que operen únicamente con sus socios o accionistas."]
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[{"$nulls":3},"III. Los que sean a cargo de funcionarios y empleados, así como los préstamos efectuados a terceros a que se refiere la fracción VIII del artículo 31 de esta Ley."]
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[{"$nulls":3},"IV. Los pagos provisionales de impuestos, así como los estímulos fiscales."]
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[{"$nulls":3},"V. Los derivados de las enajenaciones a plazo por las que se ejerza la opción prevista en el artículo 18 de esta Ley, de acumular como ingreso el cobrado en el ejercicio, a excepción de los derivados de los contratos de arrendamiento financiero. Así como cualquier ingreso cuya acumulación esté condicionada a su percepción efectiva."]
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[{"$nulls":3},"VI. Las acciones, los certificados de participación no amortizables y los certificados de depósito de bienes y en general los títulos de crédito que representen la propiedad de bienes, las aportaciones a una asociación en participación, así como otros títulos valor cuyos rendimientos no se consideren interés en los términos del artículo 9o. de esta Ley."]
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[{"$nulls":3},"VII. El efectivo en caja."]
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[{"$nulls":3},"Los créditos que deriven de los ingresos acumulables, disminuidos por el importe de descuentos y bonificaciones sobre los mismos, se considerarán como créditos para los efectos de este artículo, a partir de la fecha en la que los ingresos correspondientes se acumulen y hasta la fecha en la que se cobren en efectivo, en bienes, en servicios o, hasta la fecha de su cancelación por incobrables. En el caso de la cancelación de la operación que dio lugar al crédito, se cancelará la parte del ajuste anual por inflación que le corresponda a dicho crédito, en los términos que establezca el Reglamento de esta Ley, siempre que se trate de créditos que se hubiesen considerado para dicho ajuste."]
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[{"$nulls":3},"Para los efectos de este artículo, los saldos a favor por contribuciones únicamente se considerarán créditos a partir del día siguiente a aquél en el que se presente la declaración correspondiente y hasta la fecha en la que se compensen, se acrediten o se reciba su devolución, según se trate."]
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[{"$nulls":3},"Artículo 48. Para los efectos del artículo 46 de esta Ley, se considerará deuda, cualquier obligación en numerario pendiente de cumplimiento, entre otras: las derivadas de contratos de arrendamiento financiero, de operaciones financieras derivadas a que se refiere la fracción IX del artículo 22 de la misma, las aportaciones para futuros aumentos de capital y las contribuciones causadas desde el último día del periodo al que correspondan y hasta el día en el que deban pagarse."]
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[{"$nulls":3},"También son deudas, los pasivos y las reservas del activo, pasivo o capital, que sean o hayan sido deducibles. Para estos efectos, se considera que las reservas se crean o incrementan mensualmente y en la proporción que representan los ingresos del mes del total de ingresos en el ejercicio."]
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[{"$nulls":3},"En ningún caso se considerarán deudas las originadas por partidas no deducibles, en los términos de las fracciones I, VIII y IX del artículo 32 de esta Ley."]
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[{"$nulls":3},"Para los efectos del artículo 46 de esta Ley, se considerará que se contraen deudas por la adquisición de bienes y servicios, por la obtención del uso o goce temporal de bienes o por capitales tomados en préstamo, cuando se dé cualquiera de los supuestos siguientes:"]
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[{"$nulls":3},"I. Tratándose de la adquisición de bienes o servicios, así como de la obtención del uso o goce temporal de bienes, cuando se dé alguno de los supuestos previstos en el artículo 18 de esta Ley y el precio o la contraprestación, se pague con posterioridad a la fecha en que ocurra el supuesto de que se trate."]
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[{"$nulls":3},"II. Tratándose de capitales tomados en préstamo, cuando se reciba parcial o totalmente el capital."]
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[{"$nulls":3},"En el caso de la cancelación de una operación de la cual deriva una deuda, se cancelará la parte del ajuste anual por inflación que le corresponda a dicha deuda, en los términos que establezca el Reglamento de esta Ley, siempre que se trate de deudas que se hubiesen considerado para dicho ajuste."]