%PDF-1.4 %љ 1 0 obj << /Author (Claudia Fuentes Villavicencio) /CreationDate (D:20260311183630-06'00') /Creator (PDF-XChange Office Addin) /CreatorTool (PDF-XChange Standard \(10.8.2 build 407\) [GDI] [Windows 11 Enterprise x64 \(Build 26100\)]) /ModDate (D:20260311222958-06'00') /Producer (PDF-XChange Standard \(10.8.2 build 407\) [GDI] [Windows 11 Enterprise x64 \(Build 26100\)]) >> endobj 2 0 obj << /AcroForm 3 0 R /Metadata 4 0 R /Outlines 5 0 R /Pages 6 0 R /Type /Catalog >> endobj 3 0 obj << /Fields [7 0 R] /SigFlags 3 >> endobj 4 0 obj << /Length 3270 /Subtype /XML /Type /Metadata >> stream application/pdf Claudia Fuentes Villavicencio uuid:4d240402-9ae4-4cb8-bbbe-0417e94c4462 uuid:d295ea29-ff21-40d5-8ad8-cabe09efdb0e PDF-XChange Office Addin 2026-03-11T18:36:30-06:00 2026-03-11T22:29:58-06:00 PDF-XChange Standard (10.8.2 build 407) [GDI] [Windows 11 Enterprise x64 (Build 26100)] PDF-XChange Standard (10.8.2 build 407) [GDI] [Windows 11 Enterprise x64 (Build 26100)] endstream endobj 5 0 obj << /Count 1 /First 8 0 R /Last 8 0 R >> endobj 6 0 obj << /Count 54 /Kids [9 0 R 10 0 R 11 0 R 12 0 R 13 0 R 14 0 R 15 0 R 16 0 R 17 0 R 18 0 R 19 0 R 20 0 R 21 0 R 22 0 R 23 0 R 24 0 R 25 0 R 26 0 R 27 0 R 28 0 R 29 0 R 30 0 R 31 0 R 32 0 R 33 0 R 34 0 R 35 0 R 36 0 R 37 0 R 38 0 R 39 0 R 40 0 R 41 0 R 42 0 R 43 0 R 44 0 R 45 0 R 46 0 R 47 0 R 48 0 R 49 0 R 50 0 R 51 0 R 52 0 R 53 0 R 54 0 R 55 0 R 56 0 R 57 0 R 58 0 R 59 0 R 60 0 R 61 0 R 62 0 R] /Type /Pages >> endobj 7 0 obj << /AP << /N 63 0 R >> /F 4 /FT /Sig /MK << >> /P 10 0 R /Rect [315 373.200012 567.599976 423] /Subtype /Widget /T (Signature1) /Type /Annot /V 64 0 R >> endobj 8 0 obj << /A << /D [37 0 R /XYZ 70.800003 671.400024 0] /S /GoTo >> /C [0 0 0] /Parent 5 0 R /Title (Al 31 de diciembre de 2025 y 2024, la PTU diferida se reconoce bajo el mtodo de activos y pasivos. Conforme a este mtodo, se deben determinar todas las diferencias existentes entre los valores contables y fiscales de los activos y pasivos, a las cuales se les aplica la tasa del 10%. 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