publicado el: 28-02-2022
Cuando
analizamos la norma internacional esta nos indica que los ACTIVOS BIOLÓGICOS es
todo lo relacionado con animales vivos y plantas, en donde las plantas son
consideradas activos desde el momento en que estas son sembradas y los animales
a partir de su nacimiento. De ellos se extrae productos agrícolas, que es el
producto recolectado y producto resultante del procesamiento tras la cosecha y
recolección.
Ejemplo:
Activo
Biológico
|
Producto
Agrícola
|
Producto
resultante del procesamiento
|
|
|
Plantas
|
Maíz - Trigo
|
Harina
|
|
Algodón
|
Hilo-Vestido
|
|
Caña de Azúcar
|
Azúcar
|
|
Ganado
|
Leche
|
Queso-Mantequilla
|
|
Cerdo
|
Res sacrificada
|
Jamón- Salchicha
|
|
Oveja
|
Lana
|
Hilo
|
|
La transformación biológica da origen a ciertos cambios que
son:
![](data:image/png;base64,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)
Su
reconocimiento y valoración se hará de la siguiente manera:
![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAsEAAAE2CAYAAACAzk9IAAAAAXNSR0IArs4c6QAAAARnQU1BAACxjwv8YQUAAAAJcEhZcwAADsMAAA7DAcdvqGQAAD9ySURBVHhe7Z1ByC3Jdd8fmYfyMi8TBAqMFyGRIIFZSJZkm9h6CkYLBUYbM8HGDNgk3ngwGCInMGDHY3u8cgIRHoyCY4yQwRgTJ8YQhbEJGC9ibMhGySIRYRKyCYgkNtoEvEpu6nT16T5Vfaqq+95b9/u67+8Hf97trqpzqqq7q/6v333f9yRwQgghhBBC6I40MH0AAAAAADgwmGAAAAAAuDswwQAAAABwd2CCAQAAAODuwAQDAAAAwN2BCQYAAACAuwMTDAAAAAB3ByYYAAAAAO4OTDAAAAAA3B2YYAAAAAC4OzDBAAAAAHB3YIIBAAAA4O7ABAMAAADA3YEJBgAAAIC7AxMMAAAAAHcHJhgAAAAA7g5MMAAAAADcHZhgAAAAALg7MMEAAAAAcHdgguHY/Of/+j9OCCGEztO4lAIcEUwwHBtvUUcIIbRO41IKcEQwwXBsvEUdIYTQOo1LKcARwQTDsfEWdYQQQus0LqUARwQTDMfGW9QRQgit07iUAhwRTDAcG29RRwghtE7jUgpwRDDBcGy8RR0h1NavvBn2hDd/3S17KP3eO995evId755+zylDfTQupQBHBBMMx8Zb1NF9ajB1FxioS9vnGgzdIzOZVg9lgovz/JUfwgA/gMalFOCIYILh2HiLOkKPQZhgtAeNSynAEcEEw7HxFnW0Vb9++sEn33n6qXd+aFwwfuj0K8P5Pzz91HdMi4g5P+r33z19eip7cvrBr2hZrV0s+8GvSE4tD7l/X8tb7YMKeVNTJzEkrs0jcWzsNO/SFJ47jrzdk9On3/nDFTFnlfoyx1lZr3iNto63cI9U4q+7TqJa3lhWv1/QJQpzCnBUxjUjws0Oh8Nb1NFWqcFIDVluVtLva8Y2sykLx0PZaGjydlNsNTyzkUnztNqX8hbiLPLOZiwdz3K89fG3xjHWN8ftsRnJVwPs+cFQOuavWm+eGymrj3fdvKd9rcXfeJ2KedvzjC5TXEkBDonc39M9zs0Oh8Nb1NFWRcOyfIuXmy6pN57LzZdqaJefN+1GU5Pkst8FbbUv5Q3yzJXNM5gra56yWEn71vhb4wha5GvOTX4+M+yu8XPqmT4kyvIvx1vrW5rHlY2x9jo187bnGV2mcSkFOCJyf0/3ODc7HA5vUUdb5RicwZxMC4jRaE5KRsQ1P9bINExNq33FAF3fBNtxqy4wwa2xJedt+3Id0dzvwpiT/hfG2+ybb4KL8ddep2ZeZ+yV2Gi7wnUDOCq6Ng1ws8Ph8BZ1tFUlE5ybEyPXvARd+mav1b6UN+j6JtjPE9U2Z4t8zbnJpPVbfSnVy+cqK2+P1/bNuUdq8ddep2ZeTHBvjUspwBGR+3u6x7nZ4XB4izraKsfgjOYj/49Ys2Kb1d8JnkxLy9S02pfyXtkEN8ffGkfeb1FrbLnG+rJ2234vNPb1O1aMrzHect+ce6Qaf9t1KueN5bV5RpcprqQAh0Tu7+ke52aHw+Et6mirHIMzyJgwlTUfw1s8LbNvM2M8t80qU1NrH1TI65krm2ebCRbVxr9iHKafiRl04/ka+hzqLa9NqlK9aEy1D++G3LXx1vrm3yO1+Ouuk+jS+wVdojDnAEdF15UBbnY4HN6ijtBhlBl1hK6tcSkFOCKYYDg23qKO0FG0fGuK0HU1LqUARwQTDMfGW9QROob8ryAgdE2NSynAEcEEw7HxFnWEEELrNC6lAEcEEwzHxlvUEUIIrdO4lAIcEUwwHBtvUUfoHP3mv/rXp1/7jX95+qfv/bPTj//9fzjob33v505/87s/c/r6f/pvbhuE9q5xKQU4IphgALh7PhX0uaA3gt4d9TtBfxD09SBdKGv6aBAAAOwHXb8Hpg8AAAfgtSAxt68Hqbn9zaAt5lb1rSBpJ/rFIIn1E0ESX/QsCAAA9oOu7wPTBwCAR4y8dS2Z2z8O0oVtjf4sSM3tLwdJrJ8MUnP74SAAADgeug8MTB8AAB4ANbciNbdfDVKTqgvWWmk7iaHxNP63BQEAwP2ie8XA9AEA4IqI4VTzKW9ZxYzKW1c1qfI2VhejNZK3vdJO3v6quZW3whKf7+YCAMAadE8ZmD4AAKxAviqg5la+H3upuZXv6Uo7+U9pam7lP6tJfPl+LwAAwLXQvWdg+gAAd438J6/c3Mp/BlNzK/9JTBePNfpGkLT73SA1t28GSXz5yQwAAAC3RveogekDABwSa25/LEjM6C8Eqbn9ZpAuCmv034O0rZrbHwmS+N8TBAAA8FjRvWxg+gAAu0PNrZhQNaTnmlupr23FJEssMc2aAwAAYO/onjcwfQCAR4O8URXjKV8fyM2tvInVh3iN+Fm3AAAAEd0bB6YPANAdz9zKd2bFoMp3aPXhXCN+1i0AAMA2dA8dmD4AwNlc41fwWqm55WfdAgAAXA/dZwemDwCw4Jq/glfEz7oFAAB4OHQ/Hpg+ANwR1/wVvCJ+1i0AAMDjR/ftgekDwAG49q/g9X7WrZpbftYtAADAvtD9fWD6AHAG+jNoe3PtX8Hr/axb/UUO/KxbAACAY6I+YGD6ALAR+SqB/mzZc7n2r+D1ftat/iIHEQAAANwv6hcGpg8AK5G3svL9Wb2R5CsDOdf+Fbzez7q1v8iBn3ULAAAALdRXDEwfAFYgxjM3sPbn1W79LWXez7q1v8iBn3ULAAAA10L9x8D0AaCC/ISDrT81Qc2t/qxb+4sc+Fm3AAAAcGvUowxMH67Jv/mjb57QcfTOP/7q6Xs//4beOAv9xE+/d/qFL//26Su//e/d9mh/CtcVAADgaKh3Geiy2XmbKtq//sW//S+nH3/7n5z+yl/763oTDRID7NVH+5U8xwAAAAdDvctAl83O21TRsfTPf/Pfnb7wd/7u6flf/EvDm2CvDtqvxkcZAADgSGCC0XX161/7j+55tF+NjzIAAMCRwAQjhOoaH2UAAIAjgQlGCNU1PsoAAABHAhN8uf7o9KMff3J6/Ute2Xl6941wLd74DbfsV7/4XacnH//50686ZQ+mL/3whj5df74ek2rXros2zf15Gh9lAACAI7EPEzwYi9C/LcZpMIuZGRniXN0wtE3d1rxFI3WG4ekz5kyY4EnFa9dLmGAAAIBz2IMJ/o3T60++6/T6G0tTW5Nngvvotm+CH6UwwZMwwQAAALtgByZYN/nf+vnTa09++PRuXj6cnwYSzFU0WXoseu2LfzTUtQZlaVZiO62rx3McJ7ep9/qXxKxr3e86/ehvzXVKuUqxt9Yf5mgqG1Ua52K+NM7a8QYlMcJYv5gbsVqs9nxt6cvwlx03Ti1G/IvV0G8nfvPeKM7h1mtX6Ecl/mVzf55CHAAAgKOhe+VAl83O21S3SExFNB+ZERkUjdR8LhyPhqD4dQg9NxhHYxAGc6EmajQSpn00W56hUNMxG7C8bmqM2rG31R+NlM1t6qaxSvO1fbxJDLl3jBFLc46xpvKt85W3NxqumdfHVoyxz4W29XtD5yyW5X3bfu3yftTit+Z+y3Vcr/FRBgAAOBKyv017XJfNzttUVysxH0vDsTArRkNdYwZEniHUt2xJbNdcSf25L7Oi8Uj/eT+tm+RdEXtT/bxc35yPx0ms0nxtGa9X1+YcyvN2NlZjvprtjYa6eSw9X4shn512Sd3CvZErm49t17rVjyAbw4u3mPtavvM0PsoAAABHQva3aY/rstl5m+paLczHsMmbDT0zfFZtE2yPM2PmmkXPvJXOp+ambUTTGNvqpyanPMZwXJqvLeP16tq4wzUKORfSPjbmq9k+k6k/vSFtxmibz+K9ETTcW0nceT62X7tlP4rxW3PfzHeeQh8AAACOxrjHRrpsdt6muk5x8w4hFprMjrvpR60xwdEshfb6Z35ejwelZnNWydQVjOmK2JvqD+Xz3OTz0TZlQVvG69W1RsyNZdWYr2b7kiTGGLcZw9R1y4M0Rh4rn8OsfNu1dvpRi+/Fa869zXeewn0FAABwNGR/m/a4Lpudt6mu0mAGlpt3fEumG300EcvvuI711ByMWpjg0ZC99vHcMI8G3Jzz4iV1TV/zumneduxN9WWeTFmuNFZpvraMN4sxGK/QdqobY805crXmq9W+pNguGspWjDiGqgnWGPm9kZnUYX7z46n+ONbivDr9qMZfN/frruN6jY8yAADAkZD9bdrjumx23qa6RqmZsMqMgxqBQcY0m/NqGryYg0mw8SbFPDFuUNFIiPEIeb9k+zGbGNEybz32WfUL5YtYpflaPd6gJEYYqxwn9Ucz5sZrz1e9vdFgGE2dZM5qMbJ7qKDSvWHn+7Uv/nyIlZnW1dfO70ctfnvuN1zHlQpxAAAAjobulQNdNjtvU0XXk/emT0zU9jepCPkaH2UAAIAjgQneu5ZvHuMbUEwwupbGRxkAAOBIYIL3r+U/+2OA0TUlzzEAAMDBUN800GWz8zZVhNB+ND7KAAAARwITjBCqa3yUAQAAjgQmGCFU1/goAwAAHIn+JhgORXLDAAAAAOwUTDBsAhMMAAAARwATDJvABAMAAMARwATDJjDBAAAAcAQwwbAJTDAAAAAcAUwwbAITDAAAAEcAEwybwAQDAADAEcAEwyYwwQAAAHAEMMGwCUwwAAAAHAFMMGwCEwwAAABHABMMm8AEAwAAwBHABMMmMMEAAABwBDDB0OTrQXqj5JIyAAAAgL2hXmZg+gBgeCNIb5RcUgYAAACwN9TLDEwfADK8t8G8BQYAAIC9on5mYPoAkOG9DeYtMAAAAOwV9TMD0wcAB/s2mLfAAAAAsGcwwbAa+zaYt8AAAACwZzDBsAl5A8xbYAAAANg7mGDYhLwB5i0wAAAA7J3+JviX/sMbJ4TQfjU+ygAAAEcCE4wQqmt8lAEAAI4EJhghVNf4KAMAABwJTDBCqK7xUQYAADgSmGCEUF3jowwAAHAkMMEIobrGRxkAAOBIYILRfvVjPxDu2R/4jFt2b+o5F+OjDAAAcCQeqwn+/On7v33q3KiPnn7MrbsPDSbl2z9x+lmnbI0ubZ/rZ9/+yEWmaavpWtv/LePc2ocjq+dcyHMMAABwMNRjDnTZ7LxNta1ogj/29uencxie6+rWJriHuCdmYYIBAAA2sR8T/Etf/mj2hjB/W5y9Kf7aJ04fmwd4+uyX17SLZZ/98mdOn53KP3L6/q9peat9UCFvalIkhsS1eSSOjZ3mXZqcc8eRt7PzXIuZajme+rwt+r9qnsr13Lo1nX0/bLtOW+awnbs+p1Zb5m2rQnsAAICjoXvkQJfNzttU24oGYGHOzCafb/rDm83JJEfjMLcPx0PZMs7QbjIfakpms5HmabUv5S3EWeSdzUo6nuV46+NvjWOsb47bY0vlj6ecLz1eO0/zeTluzUlZpXytMeu41l6nS+awEKsyp1Zb5m2rhgcZAADgWAz7efxoPlwTb1NtazYbqtnABA1vufK3YmJ0xnPy1tgzHkO7/LxpN+ZN3prZN9Ct9qW8QalJWeYZjIo1OFmspH1r/K1xBC3yNecmVWs8eb6k/up5ypT1sVrXqpTvjPuhep22zOEVrqHVlnnbKnmOAQAADobsb9Me12Wz8zbVtqIBmIxvbmKGTX3qvNFoIEpmwTVD1mw0jEerfSlvUMs0bjfBdtyq9QaqlS/KiTOqNZ48X1J/9TyN/UzGWJiTmkr5mmPeeJ2a8YyucA2ttszbVoX2AAAAR0P3yIEum523qbYVDcD89jc7br3Zcs1IkNtuw9u3VvtS3qCWadxugv08UW0DtcjXnJtUrfHk+ZL6a+cpr5f1Me1DRaV8Z9wP1eu0ZQ6vcA2ttszbVo2PMgAAwJGQ/W3a47psdt6m2lY0AMlXIJKN3SlPJMbDlofjwTzEdtbEDKZmMhYt49FqX8rbNo2bTHBz/K1x5P0WtcaWqjWePF9af+U8eXNQnJPl8axSvtaYl+OqX6ctcxjrXnINrbbM21aNjzIAAMCRkP1t2uO6bHbeptqWZxCikZlNwWg45kGkBmF4+6Vl9k1cjOO2WWU8au2DCnlTg7bMUzdXnsGrjX/FOEw/E3PoxluqNZ4836L/q+ZpPB7rfeztT4T+nWOCg650P7Su05Y5vPgaGm2Zt60KMQAAAI6G7pMDXTY7b1NF6OoaTO75Rg+VNT7KAAAARwITjI4heUNb/moBukTjowwAAHAkMMEIobrGRxkAAOBIYIIRQnWNjzIAAMCRwAQjhOoaH2UAAIAjgQlGCNU1PsoAAABHAhOMEKprfJQBAACOBCYYIVTX+CgDAAAcCUwwQqiu8VEGAAA4EphghFBd46MMAABwJDDB22V+1W31V+K25Pxa3Gup8ut1b6Kz8l82H9VfmYwuUnySAQAADgUmeLPE4F3l1/NiglNhgh+rxkcZAADgSGCCN+tqBhMTnAoT/Fg1PsoAAABHAhO8RT/79kd0wqIm0xUN3FyWvSn+2idOHzPtotFT0/eZ02enso+cvv9rrXaOknohxtu5CW30z6qUs9aXVv5V47hsPhYmuFj3kjwb5vFACmMFAAA4GrqfD3TZ7LxNdddy3nLmBmwwy1OdaLY+9vbnx/JwPJSpoZoNWBpH63kxrWKcJL5cS1O33j+rUl9rfWnlr7W1Ws7HUHcymvU46+duxby7c7BlHo+l8VEGAAA4ErK/TXtcl83O21R3rdwED28NszeJg5Eaz0l9941hNGPJW9Ha1wiGPE4c77yN0+rfdC6o2NdMNmcrf67SOLz5KPVTlMXJDWqipG5j3ktzMMRYOY8H0/goAwAAHAnZ36Y9rstm522qu1Zu8AZzNE2k0WiOioawbYLjm1Ab0zFnnmmzcVr9K7XLVOxLK3/QqnEUTfB8rhbHfUvr1l1hgr052DKPB1MYJwAAwNHQvXygy2bnbaq7Vm6SkreMjjyTOGjjG8lSHu+8jdPqn1Wpr7W+tPKvHUfRBJu/TFTiJCa4WnfjvKuK/T6+xkcZAADgSMj+Nu1xXTY7b1PdtaxhGhRN1fwd0lzxbebyO6bbzNhg8lwTlsUfzFqoO/Wx1T+rQl+rfWnkXz2O2M/Fd4JXxqmZ4LRuY95Lc9Ccx7H/pa9k7FjjowwAAHAkZH+b9rgum523qe5aiWFSqYEzsnXUGA5Sk9cyY2reoj729ieCOfPMY1ASP9SR46SPjf5ZuX1t9KWRf904pI8h35ezWKZOLc5QZgxouW573ktzUJ/HsQwTDAAAsAd0Lx/ostl5mypCaD8aH2UAAIAjgQlGCNU1PsoAAABHAhOMEKprfJQBAACOBCYYIVTX+CgDAAAcCUwwQqiu8VGGh0EXaYQQukf1JMnROxkAAGzjdHryFkII3Z1k/YvLYDcwwXAWt7g5ASA8Z97mgBBCR5esf3EZ7EaSA1MDa7nFzQkA4TnzNgeEEDq6ZP2Ly2A3khyYGljLLW5OAAjPmbc5IITQ0SXrX1wGu5HkwNTAWm5xcwJAeM68zQEhhI4uWf/iMtiNJAemBtZyi5sTAMJz5m0OaL0+ePJqWKtehD/9ctTSa8wfehDJ+heXwW4kOXong+Nwi5sTAMJz5m0OD6sXpxfzGhDUzyC9vzJ+ud7tDNzavqqiOf+CW/a4lM7h1nHmurT9UXXNednPvVXXuMb0JMnROxkch1vcnAAQnjNvc3g4iSF69fSeOScb7osnb5o6aI32aoLR4xcmeDVJjt7J4Djc4uYEgPCceZvDw+gLp7dCf95yy1RvBoM8rQ9Br53eT8rEQMc4c7ltkxrs+HZs3szj5r6sm9dr90PGYfuR5k2VvvkujT/tQy1H3rcn5i8RtX5LLIkhplTLpL6cWz+n9RwiO17Nl78JtnNdmh+vv1uv1axSO/8vYKU+1XJJ2TXn0h9/qW/r5zXmvO699Tg19rUnSY7eyeA43OLmBIDwnHmbw8NINuXaxqmb7LyRR9OqbbQ8P543+Fi/ZLjK+dN6a/sxG5qlAVGJ0Zj7k/fPyu9DOUeMleb062g+NT12Di6d07w8tp+Nk+Ysta/Nj9ff0jzl/fGus5hJe17uh9yUimLedAzSp1aua8+lN/5S37bMq/brmvfW45TMfVBPkhy9k8FxuMXNCQDhOfM2h4dRbkJyeSZVNvP0LdX8RsvbrNMc6cYd34zZ9qplvW39WP9P/tuMeC3HcuyeqbP9ls95zK1z2srhjS/td26mUtn2Xn+3Xqv8/BzPM3pR6T00q5Xr2nPpjb/Uty3z2uPeepyS9S8ug91IcvROBvvm60F6w+SSMgC4Pu7m8DAqb+DlcrthbzUZnjGQzTyuO/afwdN62/uRmwir2MdprXNiR6V9ONeo2DyqmqnaOqetHN7cpf3Or0l5frz+br1Wqeaxlevk/U3P13Jdey5LJti/z9bPqzf2NO6y362+Pk6N/exJkqN3Mtg3bwTpDZNLygDg+ribw8PINzWzZKPNTYZ927TVZCyNway0L2m97f0om5O0P37sqLQP5xoVP3aUN//nGLdaDq887XfdxNr2/v2y7Vrl0vq1ceR9UrVyXXsuvfGX+rZlXnvcW49Tsv7FZbAbSY7eyWD/eG+DeQsM0A93c3goxc01NShyLr6VjZuz3Xxjfd2ct5qM3BhYpbE8A7qlH7mJSM/n/fHNhNeHtlGxOWMb+4Y71TVM8Locc7mYJxnX3M+aWUvnx+vv1muVS+unbVLlY5BjidfK1Wcu0/GX+rZlXpf9vPzeWs7NY1C8zl1JcvROBvvHexvMW2CAfribw0MqbrB2DbCbbdzk/bKtJsMzBjb23C6tJ9rWj9xEWMXYUS9CnbdM/5b1tA9rcqjBtOZEzYiVtvFM1fY5recQzf2K7eR4Ls/nujw/Xn+3Xqul9P7L46ayY7B/abvu/bn9eon8vq2f12U/L7+3tMyO9eE19rMnSY7eyeAY2LfBvAUG6Iu7OSB0v8qNKDqqZP2Ly2A3khy9k8ExsG+DeQsM0Bd3c0DoXrV8k4yOKln/4jLYjSRH72RwHOQNMG+BAfrjbg4I3adKXzFAR5Ssf3EZ7AYmGM5C3gDzFhigP+7mgBBCR5esf3EZ7EZ/ExyChsEghPaq8VGGh0HmHyGE7lU9SXJ0SRaCuhsrQmgfGh9leBjCNfDfkiCE0JEl619cBruR5OiSLAQNg0EI7VXjowwPQ7gG/gaBEEJHlqx/cRnsRpKjS7IQNAwGIbRXjY8yPAzhGvgbBEIIHVmy/sVlsBtJji7JQtAwGITQXjU+yvAwhGvgbxAIIXRkyfoXl8FuJDm6JAtBw2AQQnvV+CjDwxCugb9BIITQkSXrX1wGu5Hk6JIsBA2D2a4PguTX/nllj1nyMwzl1w96ZSL9VYj5efS4JddM7sn8/B506T0nz/G98PLTMN6nLz+mMYdr4G8QCG1X/ut10Z512S8Oefz3gqx/cRnsRpKjS7IQNAxmu3Izqb/zWs7rOauY6uGNSsu878EEyxgeUx+9/ug83up6P4Z761ztwQQ//9BLF5nPwby+9Oz0/PkrF/V3/yb4xbD+SLsoDA+ywgRbxbVxv/OBCb6YJEeXZCFoGMx2SVNrOsQE6+KemxG5EcQce2UPoVo/LjUkt5D0/TH18TH057HcW+foHkzwtdi3CZZN7dWwVs7nPgjHL568aeqg+xYm+EjCBF9MkqNLshA0DGabvE1bTHD8dYnLrxuIOdY21qjo22OV1LFlGk/L87i19mrMVLat10dVaWw21to8Vvbtj+TX81tj5/XtW+1r9PNa/cnnUeva6yl1bHv5LHVVpTnLyzSG9E/LbVzRtedCyqRPdjylOKJarHyutiq0Xc0rz5+fnr1k+/L09LJ5OzuY3anspdOzl/P6T04vfei5/NmMZbHmVds9ffby6enUVnLNbV95+dnppalM6sYyP45p9+zp9MY5N8xa/5z+VwjXwN8gUq35dbLpW+K5rrQV8yybopS9Fu4ZOa/HVrrhvpndc9omSsz3XJYa81mxz3N76Z9uyjF+Op580673IVVp7LUY3ryU5uqc+ZA28tnOQz5Xtbix7K1qeztu7bedw/q81GNbleLkqtU7937bOg9z3rg2WhNZ7l/7nj7v3iiPW8eV152v35b+p2XevVDrZ2lsl8xXW2P7niQ5uiQLQcNgtkkuhExsfk5ucLnotkwNh3yWP9Wo5Bu/1tNyvdjypxzn9bVcj7W91JNj6YN+zqV99cqumUclueycyLHEOTe21rPnrtFPKfdiyJ9yvKU/eSztn7bXY70OeS6dI69M2ubzmZfLsZZre819jbnQHPKnHOf1rVqxam3XKLRdTW4MB9M7msZoPH0jmL8JngxkHqvQ3jOv1vim5dEcz2Y1HDvGtmWCh8+mP3F8fk7BzsV4ag3hGvgbRCrZjPLN1Uo2sXnDixuUHqt58DY9Wz83JPPmG8vtxljriyjGmN9Sax+0T9sNQDomqxg7zSX1WuMozUt+rtWX0nxo/nyetW6rf8v2aT9ieXmOdR5i27TPrdhWtThr60lZ6X5rzW+rr3Hcy+vv1Sv1b809HfNsuzdq447jWv8M1Prfuhd0DvN+6li8sdXyrZmvtmT9i8tgN5IcXZKFoGEw2ySTLbLn4s0QP0tYufjyWc5JmZ7XjV+MiJ5X2bo2nipvrzlUtr2U5+1V0s6aqLxM8ujxJXlUdj6szo2tJsqeu0Y/pY7WV53bn3weJYZt67UpzZPIjs8bq7S9xr2hkjq1ucjHI7J9sGrFyudqq0LbVeQmUIiGM57Tt6/WVCoLE+wYZhtrPDVxiXm1bIozmmktt2NozcV4ag3hGvgbRCrZHLdsOnaTihvc8q2RjWc3X2+Dkxi6mUt5Hi+XF8PmaBkAaT+bhyjbB6vS3LTG4c1Laa5qfSnNhzfGvF2tf2vmqDbHuWz9VuyavLyebL28zZZr3eqrfPb7E9fG2filyvvnXUOrc++N0rjb12Bb//M5yOc4L7f99MaWK8/Xqt+WrH9xGexGkqNLshA0DGab4mSn5+LNsCyXFGoM7Ge5ADF9KokTPiTxVFJuY+VGJ2+jOeRPPSeSdvk5WyZt9PiSPCop88zRubEllpzTY9G5say0PJfECR+SOq3+5POY96U1Bi230jL7WSXndI698mvPRR5PJOXaB6tWrHyutiq0XYWa3PAx02z8bB19EyssTLBjVD1Tqmw2wYU3slviyLH2O6+7Zi5WEq6Bv0GkKm/0qvimxvZF63sbnN0A883Wy5Vv2HETlDzz2ycrL4bdlNcYPDsWVW448nb5+do4SvOSn1vTF28+vDHa+K3+tebIa5/ORfmeaMVOVY6ztl7tfmvN75p58Pud5mmNo3VPn3Nv1Mbdvgbr+y/t8muSz1FebvN7Y7t0vtoa4/YkydElWQgaBrNNcbLTc/FixM9qYOQGkEnWOnJOTYKcl3Ity2XjqVrtpb60s+f0vI2V98sq3rTz8SV5VDoX+flzY+v82vJr9NOLUVKrPxLHnsuvp9fGzpP9LLJ98/op9a9xb6hac5GPR2T7YNWKJWX5XGxRaLsK7+1tidpbVMGL9djeBA/H2s+sv1vmokG4Bv4GkcrfpGblm5xsUHq8ZvMutVWlm3l63uuXF8Nuyi0D4LUvydvgRa1xeH0vzdXavtj23hht/lb/zpkjW57Pi63fNmDp+VIcq1o9+bzlfrNq9TXPOyuujaW/3JXyevdA6Xyr77Vxt6/B+v57/bCxvHJ7r3lju3S+2hrnpSdJji7JQtAwmG2SCy83Rn5OJlKP9caxm78cq0nwYljl8UR5eznWMjVVngnJY3mxVbkhuSSPSs7ZscqxtD83tlfvGv2U87VrYtXqjzePNqe20WORHOv9Yj9rLD2WOLafeq9p/lvMhdeulqMWK5+rrQptV6Gm0b7hLZEbzMEEW3M5lltjnNexnPM1htZ3goUk7mBsw7HXTzlv2m2ZiwbhGvgbRK74ViY1onIuvoVJN6x4T+hxaYOb3zClipvz8g2UZ5C8jVwUc85viNQMlDb4vDzGXfeGKc8lxxKnNQ5vXrxzW/pi50Pzz9cszd/qn42lssamNce1e6IVOz9firO2npTV77fy/G6dB73++T22dhxePtE590Zt3Hn/Ws9Irf+teyH20/al/SycM1/LPDXJ+heXwW4kObokC0HDYLYpTmZ6Lk5iepzXkWNrErSOlTUyNp4oby/lXluRPS+ScyppJ/HtOZU3tnPzWMUbOsrmPje2xpM/9dw1+lm7Jvl5OafK+5PPY349JWYeQ46lnXzW9hpT2mqZSPNpGzm24+09F/l4RLY8Vy1WPldbFdquJjGFKjWfwxtYc96aRjWYQYk5tfULBlg47w2uxp7fLucmOO3D09PLWRxhMOeh3OYTanMh5SsJ18DfIDzFjcvmzDfMKPkpDG9lG2S+qdv6eSxt45fJ5mjLShuebsQi6Yu0K+XwynVDtbLlVjaX/YtCbRzevPhzVe9LaT7UHOTjtHFr/bPmQpXPUT7HcjyXl++JNbFnleOsr1e/32rzu3Ue5usfc873Z7l/pWtodc690Rp3fm+k41rff1H9Xqjfa/7Yts+XzoU3f0uN7XuS5OiSLAQNg9kuaVra8B+7pO9yc+TnEdqjhgcZitS+XrGFb/3cJz8a9OHxUAnXwN8geip9CxQla1r5jdY1VDZZx5Rn3u5TD3O/PbzuddxrJetfXAa7keTokiwEDYPZLvlbhywQXtljlv7NKD+P0F4Vn2Qokb89Ppc/eeeTP/In73z6W3/6M59+15jhcA38DaKn4jpm39ZEw4YJvqYwwaqHud8eXvc67rWS9S8ug91IcnRJFoKGwWyXvAWWV/de2WPWXs07QiWNjzI46Ncl8q9CnIOY4GCAT4Pe+dQ3/+RnPvkTf/7pnwvXwN8g+ipuxqFbk/pvzJjg+9VD3G+PQfc67nUa56QnSY4uyULQMBiE0F71pz/96deDMfuDznq3p/7XO59+83//9Cc/100/952vjUve2SQmeNQ3/sHHT3/23d93+n9PfzRcC3+jQAihIyosi6KeJDm6JAtBw2AQQnuVfFdVjN63v/oXfm1h/q6g0WS75vWK+p0gz3xfR+986hvhz8TAXlNihv/GX34WLse0aCOE0D2oJ0mOLslCUHdjRQjtQ+OjLNjPcGW8N8Gi//N9f/v0fz/898K18N+WIITQERWWxd57TpKjS7IQNAwGIbRXjY+yYD/DlXFM8Ff/6oc/FK6Bv0EghNCRFZbF3ntOkqNLshA0DAYhtFeNj7JgP8OVMSb4q/IVlPF0uAb+BoEQQkeWrH9xGexGkqNLshA0DAYhtFeNj7JgP8OV+Z//6JOfMuZXCdfA3yAQQujIkvUvLoPdSHJ0SRaChsEghPaq8VEW7Ge4DeEa+BsEQggdWbL+xWWwG0mOLslC0DAYdCTJZd3rb/ND2xWf5AH7GW5DuAb+BoEQQkeWrH9xGexGkqNLshA0DAY9lMSsymXIz18iiffYTHCPcaIoeY5H7Ge4DeEa+BsEOrK+MPziJX6RBlqq/y9ZWf4mu4eRrH9xGexGkqNLshA0DAY9lDDB6FLJczxiP8NtCNfA3yDO0WPZ3Lbqgyev7rLf54nfJIdqwgRfkSRHl2QhaBgMKklu5nhDTxdjOLblUqbHIqmjJlTLvfbyp54T2V9DnZfJTa9luaSd1tN21gSviRUfqvSctFvbJyk7Z5y27/k8onUKc6fYz3AbwjXwN4hz9Fg2t626LxOMUE2Y4CuS5OiSLAQNg0ElqYFTQ6dvNNUAxps9bSPl1gTb9rnZ9N6Qahs9znNaSV1rKtWEav5SPi23ynNI3Fa/Nc4545S+avs8HlqvMG+K/Qy3IVwDf4M4R/G50c1NNtNXg+I/vUuuJ09eC3XiJhuPpVzbe/Xz8nxzfi3UeRGeu7RObCuSfHP9aHZt7Ly+rBtvnhlrLhOlcyGK8eb4VjIOjaWStjIXElvLtQ8vsr+AxzjtnH67WC+f+9q10jZapvXTsreSeFvat+c3Ku+vjE/vB+2Drb/tfplVug6t9qX5Lp0X1WLqmGrzOqs8h5fkOHcuZi3v0/J8rLsPztMYtydJji7JQtAwGFRSvJnTc3Is50vlMq3WHNbK1fxpmUhuZrnJ7Tmb08qra+NLed6uFEvOa1+1X2vjyJ/aVtUaZy5vLKitMK+K/Qy3IVwDf4M4R+nmppvicpPUTS5ucKlpsRtdLE/b10xNvrmm8WWj9TfmWG9pHpextH051izpm60jbbxNXE1FPE77okbExpFz85jTMdZy1tptvVatuV5ey7z+uddqVswxG3ydq7QP598vVt51aLWPbdL+SVntOlw+r7NKc6gx8hz5tc/vSS0/Zy5SpXVr87HmPjhfcn/LItiRJEeXZCFoGAwqKS4C6Tk51nNeuUyrmr9WuWcO5VhucnvOiyPy6tr4YizlOJfECx8SxQcrfs7zteKcM049Z5WPBbUV5k2xn+E2hGvgbxDnKN3cliYkbnB2w7amzTMtskHqZuyVW1PjmUzbXsrz9lHLfnmb77pYs6JZ0DrLHKo8lx1TGsOXbe/l9I1I2m7rtZK2tbnud61m2f6rbI5L+5Cfz2O12tv5qsmOoxWzNSYrieXNoc2nauWw5efMRap0nciVz4c3hutI1r+4DHYjydElWQgaBoNKijdzek6O5XypXKZVzV+r3DOHctPmZtDmtPLq2vheeU1aP2/XinPOOOV4Sw7kK8yjYj/DbQjXwN8gzpHc//PmttVYlTZfPbfG1MTnMpXdiOc69msJ9X6p8vx+LKs5rtd3VWoW0jn0DIfG1fGJ5r7O7Uvz77Ur1S3NSWuu+12rNF5+jWyOa/RBVTJ+tfY2V6rydbh0XnN5c+jNm43r5bDjP2cuUqX3eP1+9sdwHY35epLk6JIsBA2DQSXJzSzTJH/KsZo5NXfxZpzr682m5fFhmMtFtjyPJ9KceuzVUUlsyanHXn5b3pLWt/nteXvO6pxxyrHMn3zWedTjfA5QWWGeFPsZbkO4Bv4GcY7SzW25mdaNVWnzXWsAZLPMN/eS0o182S8vlu1Lfj7vl0rj1Po2b/JRtp4XOzcxeexSzlq7rdcqj52r37Wa5cWwOXr3odU+n+/SeRunFbM1ppJs/70cUl57zmz5OXORKl0navNh5eW9TOMz15MkR5dkIWgYDCop3sxRcbqWbyvzMvnTmlApl88qWy7SBdyaTBszr5/LbgCSX45tfemDjSUqxZPzUp73WVSLc844da70nLTXudVc8hnVFeZJsZ/hNoRr4G8Q5yg+E5eZYPv2KNafN/g0vmyWcpyannVvi9K+5Xnmvsx9XdZJ6/qbs8ZJY6WSOSiVeRt/ahrinFjToPNQm+u83XIMa65Vea69OZH2l1+rWXFu5hj5/XDN+8W7Dq32ef/kWHK3r0M5pjcXdl5Lsu3iZ3tt03tby0vP4TlzkSq9LrX5sPLGfpnic9mVJEeXZCFoGAwqKd40fhlCj0HjoyzYz3AbwjXwN4hzlG5uy01rjbFK/1d6vhnmZbkB0A3cSsulrj1v+6EGKTcttr7NU4uVKo65vnnHebOqGY60vvw0hLeyeSrlLLfbeq1Etblexovtr3GtrObr5t8Pl9wvVv51aLe3/ZtNZf36XTqv9ryNYeewdm9LDulrPrdp2+1zMStdJ2rzsfY+OE9j3J4kObokC0HDYFBJ8YHxyxB6DBofZcF+htsQroG/Qdxe3gZ/BMlGbk1EqvQtW5SYgrVv1ZBVyRAitJSsf3EZ7EaSo0uyEDQMBpWECUaPXeOjLNjPcBvCNfA3iNvrmCY4f+uVa1ke5wETfI4wwWi9ZP2Ly2A3khxdkoWgYTAIob1qfJQF+xluQ7gG/gZxex3RBJf+6dhq+c/IGOBzhQlG6zU+bz1JcnRJFoKGwSCE9qrxURbsZ7gN4Rr4GwRCCB1Zsv7FZbAbSQ42OACowRpxe9zNASGEji5Z/+Iy2I0kBxscANRgjbg97uaAEEJHl6x/cRnsRpKDDQ4AarBG3B53c0AIoaNL1r+4DHYjycEGBwA1WCNuj7s5IITQ0SXrX1wGu5HkYIMDgBqsEbfH3RwQQujokvUvLoPdSHKwwQFADdaI2+NuDgghdHTJ+heXwW4kOdjgAKAGa8TtcTcHhLbL/rxjflYvevyK92pXkhy9kwHAvmGNuD3u5oD2qfgrmMu/na6v6r8e+qEVfzMf5hzNkvUvLoPdSHL0TgYA+4Y14va4mwPapx7eBGMy0X4k619cBruR5OidDAD2DWvE7XE3B7Q3lX71svza5ldDmRhUOa9val+E8rnu/Gud9VdXx1/3HMulvZar0U7L0nMiNeJ5v+yb4lLfam3a/SuNLb4Jtn9BKM2BP8a5HTqKxmvckyRH72QAsG9YI26PuzmgfWr5JljNYm4+5ze2sY0eqwGdjV9qHsU42lhWyzfBufFMc3l9a7Vp9S/GjH8B0OPYdllv7muaozZGdCTJ+heXwW4kOXonA4B9wxpxe9zNAe1TJRNs33IuZU2fvmm15dbcxrenfrzcBEvd/C2q9EfPeX1rtWn1Tz77BjY316nsHNTGiI4kWf/iMtiNJEfvZACwb1gjbo+7OaB9aq0JjvWmDTporQkWRZMo7eY3rvV6qVomuNZmjQm2fZjlv2G2Oax5Lo0RHUnjte9JkqN3MgDYN6wRt8fdHNA+tc4E529LxfBtMcGqPLZngm2eXCUTXGtzrTfBtTmw8v8SgY4hWf/iMtiNJEfvZACwb1gjbo+7OaB9Kppga0TbJjiaQz3eYoLzunm9WF5+k+r1rdWm1b8Ys/2d4NocWNl88XP6lwy0Z8n6F5fBbiQ5eicDgH3DGnF73M0B7VX5P+P7bzKj6dN6L0L5WhMsn+e2qSHMTbBIjaNValjzvtXbtPonmueg/B/oanNQGiMm+Ggar3FPkhy9kwHAvmGNuD3u5oAQQkeXrH9xGexGkoMNDgBqsEbcHndzQAiho0vWv7gMdiPJwQYHADVYI26PuzkghNDRJetfXAa7keRggwOAGqwRt8fdHBBC6OiS9S8ug91IcrDBAUAN1ojbo4s0Qgjdo3qS5OidDAD2DWsEAAAcBUwwAKyGNQIAAI4CJhgAVsMaAQAARwETDACrYY0AAICjgAkGgNWwRgAAwFHABAPAalgjAADgKGCCAWA1rBEAAHAUMMEAsBrWCAAAOAqYYABYDWsEAAAcBUwwAKyGNQIAAI4CJhgAVsMaAQAARwETDACrYY0AAICjgAkGgNWwRgAAwFHABAPAalgjAADgKGCCAWA1rBEAAHAUMMEAsBrWCAAAOAqYYABYDWsEAAAcBUwwAKyGNQIAAI4CJhgAVsMaAQAARwETDACrYY24LbpAI4TQvaonSY7eyQBg37BG3BZdoBFC6F7VkyRH72QAsG9YI27LsECfTgghdF/S9U8Wwo4kOXonA4B9wxpxW4YF2tsgEELoyNL1TxbCjiQ5eicDgH3DGnFbhgXa2yAQQujI0vVPFsKOJDl6JwOAfcMacVuGBdrbIBBC6MjS9U8Wwo4kOXonA4B9wxpxW4YF2tsgEELoyNL1TxbCjiQ5eicDgH3DGnFbhgXa2yAQQujI0vVPFsKOJDl6JwOAfcMacVuGBdrbIBBC6Bp678WT01vv+2UPKV3/ZCHsSJKjdzIA2DesEbdlWKC9DSLXW2NdT+879fekD94L43jLL3sMeuz9q2nPfe+p98OcPAnm8AOn7GhqmeCHmguzhvUkydE7GQDsG9aI2zIs0N4GUdQHT04vQpv3wp9u+Q6FCe4nTDDiTfCco3cyANg3rBG3ZVigvQ2iqIIJljfF74nhGWMOb4fHunrOboS6Mdo3zDbmYJ6cMmknn0vttI5ta99U5/18kdV9EcrWxCn1TzW83crMn8Sz8fMyG09z5ee1vTvflTiiVp8HhXO1a2bbt2KX+n5OLC1TSfva/aN1bByb45rjbMXzrlXp/tA6Wk/L1s6JnC/OycY+1upb6bWYzoXP9s2ulpf6tZiLUt6t/W9I6wb1JMnROxkA7BvWiNsyLNDeBlHUuBHlm7BucHbzectshMMmnm2MUl/jJBvhmMPbyPJ2ag607lBuNtS83OvnUMduwkH5xpz0v9K/SWIEbJ2xTT5volafvf5546jGWdPnIIlrzapew3Nje32/Rj+HGKGee/84x0OOcSxyXBrnude9dq971yrP02NOkhhBW/tYq28leVsmuNavfC5K12Zr/1uS+qN6kuTonQwA9g1rxG0ZFmhvgyhq3JBzMyebULIR5so28urGOdb14i3aBUnuoT9ZjkX5+DlvP2yoZhOujdHmqY43yOZa5FCNsWp99touxtGKs6bPoUzuh4WRuCB2aW4v6mfQmvtH50815WiMs9huLG/1LR+jtM/bJMYvq6+6eE6Cphjm3KAVfUxU6KOoei288iDbr2QupG0hT6Kt/Xek619QT5IcvZMBwL5hjbgtwwLtbRBFjZuPZxTyTWgwQGMOlW5arY1T80ib/J/RvQ11OCcxTA6VbVPsp2PUbL9V07gL/bOycb1+D1rR51UmeEWcZp8lRqg/XQN7/szYi75fo59Bi/mUuNp30z7XcP1sXatWu6zOYpymvkjH6N1za4zfxXMSZHNv7WOtvlX1WnjlQTbfYi5MW6ut/W/JxOlJkqN3MgDYN6wRt2VYoL0NoqhxM26aYNnMwrlp0xzb6XFr47SysUsb6tCfLMeifPyct18YtUKckryYgzROLd6KPi/6N5YnOVfEyc8v+hyOk2umuiD22rnd1M+g6v1TyJHU9cpb7TJNfcvjZXG8MWx6E+ycXzUnQVOMrX1s1LdqPcvVfoXPq94EN/pTmpOaJN6oniQ5eicDgH3DGnFbhgXa2yCKGjeffHNubaLDRmeOWxunla0rnyWO5h9Mlmk3lOuG6pR7m2VeRyRxSm/cci3GkpUN82z6lKvVZ69/3jhacaxKfZa4dtz6PcxzY5fm9tJ+Ls6HzzaGlNeuX22cm6+75A7xSve6d60S4xcksa4xJ8VnY2sfG/WtkrGM60N+LYr9Csrnwr02W/u/QtJ+VE+SHL2TAcC+Odwa8fLTMKanLz/WcQ0LtLdBFDVuck0THKQblUg2Namjm9ZiI5dNTjfGccObZDZIbSextDzfmG1ZbiTczVI37iC7+ermvYhV6V+uYcMPdVobdK3PXv/ccYzn3Thr+2xyiex1Pit2YW4v7Wf1/jF1kli2vDLOc6577V73rlVu/ETXmhMbxz4bZ/WxUD9XklP6a/ov/XovnLPzveiXHVPh2mztf0saK6gnSY7eyQBg35y1Rrzy7KkuNIOePnvl0aw1hzPBD6yF+XnsEkMQ5rhkHhC6lnb3bDywdP0L6kmSo3cyANg3m9eIV15+dnoptFPj+8rzl09PX3p2ev78cRhhTPB1tbeN3nvjh1APYYK3Sdc/WQg7kuTonQwA9s3mNSKa4JdOz172Te8rz5+fnr00LURBT08vFwxyrW6exz+e26optyZY49s31cNb7NG054ZZ67/0oedJ+/BxVHksKxnieBvEY9XeNvpz/pkWoXOECd4mXf9kIexIkqN3MgDYN5vXiNkY+kY4N5bPP/TSZDrHUxOtuvNxbk5fPj0NfU+OHWPbMsHxax1l471lLCuRdu4GgRBCR5auf7IQdiTJ0TsZAOybs9eIwSAO7ctva4VoWJeGeU3dyey+lJrP3LxaNpngMb6WDyZX224YywaknbtBIITQkaXrnyyEHUly9E4GAPvm4jViMI6jMcy/ojBraRzX1o2Gt2xkx1MTW0ywHKvxzetuGcsGhhjeBoEQQkeWrn+yEHYkydE7GQDsm4vXCGseo3Fc973ZNXWnN68fSt/8XutN8HCs/cj6s2UsG5BY7gaBEEJHlq5/shB2JMnROxkA7JvNa4S8OdXv4grRkI5vgkfTactLrKmrhlbrzuZ2/JpE4zvBQmKKB2Mbjq0J1thy3rTbMpYNDHm8DQIhhI4sXf9kIexIkqN3MgDYN5vXiMQ0Dsq+vrAoDyp8daFWN3/bGw3snGsytIPm87kJVsMcPgaFeNmbYCF+pSN9YyxsGctKhhjeBoEQQkeWrn+yEHYkydE7GQDsG9aIQO3rFVdG4rsbBEIIHVm6/slC2JEkR+9kALBvWCMC+dvjjgwLtLdBoPXa0y/EONrPkj3ELyMJ1yP/lc+ov3T9k4WwI0mO3skAYN/c/RqhX5fIvwrRiWGB9jYItF6PxYh98N6yH0PfjMHCBD9CYYIfRLr+yULYkSRH72QAsG9YI27LsEB7GwRar8dsgnNhgh+hMMEPIl3/ZCHsSJKjdzIA2DesEbdlWKC9DQKtl2fExGzq/IreN2WDWTVl732Qth0Uzr0wdRLj6pTl+V6EHFI375uaYPl1zlo3z39x34NqMdb0waoWq2aCpZ3EtXmkrY23ZewS5z0z/qEstHevU+m8UzbEDHmtCa71A11HZn57kuTonQwA9g1rxPX4tqCfDHo2HPkMC7S3QaD18oymPVbjaE1Ty9S8ZUzR0N4cixlTk2vrem+C3b6F9mr+kr5p+YV9z3Pm/c/7UDOyrVi1tponGVs4VkPaipWXq5m24y9di9r1k34kbSRuVr7oR5YXXS6Z01E9SXL0TgYA+4Y14np8T5DM5zeCXpcTDsMC7W0QaL0S81QwisNbRDF9Y3nyZrAlGzO0k2vmGaLBLBnzJMqNnRisPHfet4v6PtZRg6uaYoTPiz7ImIwJnLQiVssE2zyL+ZG8IdYw3hW55POi39q+pjG2zZO0seP3yoNsP9B1pOtfUE+SHL2TAcC+YY24Hp8L0gVY9LtBrwVZhjJvg0DrlRixgjFKDNlodKSefSNopW//rIaY1jBlusQED+eu0XdTnktN3FYTXIt1bROc5xFVTbDX76Dq9dPPKhvHKw/yrhu6TOba9CTJ0TsZAOwbWSPEvKHL9W6QLsBWvxj04SBhOOdtEGi9EiM2mqncxJTe5C2MlSg3QjZmwSSJLjHBQ9+u0fdCDKutJrgW69omuJZrMV7b3io/b2N7eaS+jr/Qj9I1QOdLrtGoniQ5eicDgH3zB+hq+kaQLsC5vhUkb4WHY2+DQOvlGU17PJgvz+QFuW/4MhM1xDfHYoiK3wnO8rh9C+3VUOVtLu77eL70hlu0aGdNYKZWrKuZ4KBWLs/0u9cii1u9fqPp3XIN8nJ0nuSajOpJkqN3MgAAiMh/itMFWPXNIHlDLP9pThjOexsEWi/PiInR0flNDN5okCYVzIwaJ5EYJomnJmoyTqOmN4TmvJoszwS/F/pg209xR13ad9Fg1GxdE0fK1ppgUS3WNU2wqJZL5iU3waVrseX6vS/HJo+oeA2Chj5W5h6t0zS/fUly9E4GAAAR+3WIPw76kaCcodzbIBBC6MjS9U8Wwo4kOXonAwCAyC8HfTVIfkpEiWGB9jYIhBA6snT9k4WwI0mO3skAAGA9wwLtbRAIIXRk6fonC2FHkhy9kwEAwHp0gUYIoXtVT5IcvZMBAMB6dIFGCKF7VU+SHL2TAQAAAAA8BjDBAAAAAHB3YIIBAAAA4O7ABAMAAADA3YEJBgAAAIC7AxMMAAAAAHcHJhgAAAAA7g5MMAAAAADcHZhgAAAAALg7MMEAAAAAcHdgggEAAADg7sAEAwAAAMDdgQkGAAAAgLsDEwwAAAAAdwcmGAAAAADuDkwwAAAAANwdmGAAAAAAuDswwQAAAABwd2CCAQAAAODuWJhghBBCCCGE7kUDXgFCCCGEEEJHFQAAAADAvfHkyf8HLS6Q7hfvBjEAAAAASUVORK5CYII=)
Ejemplo:
El valor
en el mercado de un cultivo de hortalizas menos los costos estimados en el
punto de venta (comisión, cargos de agencias reguladoras y impuestos y
gravámenes que recaen sobre la transferencia)
El valor
de un cultivo de flores menos los costos estimados en el punto de venta.
Ganancias y Perdidas
Las
ganancias y perdidas se deben reflejar en el estado de resultados. Estos surgen
en el momento de tener en cuenta el valor razonable menos los costos estimados
en el punto de venta.
Información a Revelar.
·
Revelar
la ganancia o perdida surgida durante el ejercicio.
·
Se
debe presentar la descripción de cada grupo biológico, esta debe ser de forma narrativa
o cuantitativa.
·
Revelar
los métodos aplicados para determinar el valor razonable
·
Revelar
el valor razonable menos el costo estimado en el punto de venta.
·
Presentara
una conciliación de los cambios en el importe en libros entre el comienzo y
final del periodo.
Referencia.
NIC 41
[PDF] IAS 38, Intangible Assets - Final - NIC - Normas Internacionales
de
http://www.normasinternacionalesdecontabilidad.es/nic/pdf/NIC41.pdf
Elaborado
por:
Isabel
López Molina