El siguiente es el balance de comprobación de la Corporacion Sebastian, C. A.

al 31-12-2018, fecha de cierre de su ejercicio

económico.

Cuentas y Saldos extraidos Mayor Analitico DEBE HABER

Caja Chica 9,000.00
Bancos 59,295.00
Cuentas por Cobrar 1,771,000.50
Efectos por Cobrar 247,500.00
Estimación por deterioro de Cuentas P/Cobrar 56,862.00
Otras Cuentas por Cobrar 45,750.00
Cuentas por Cobrar Trabajadores 25,500.00
Inventario de Materia Prima 177,813.00
Inventario de Productos en Proceso 431,550.00
Inventario de Productos Terminados 528,880.50
Inversiones 270,787.50
Edificio 5,063,850.00
Maquinaria 4,025,761.50
Mobiliario 430,762.50
Terreno 3,797,887.50
Depreciación Acumulada Maquinaria 1,610,304.15
Depreciación Acumulada Edificio 337,590.00
Depreciación Acumulada Mobiliario 150,766.88
Cuentas por Pagar 128,070.45
Efectos por Pagar 85,380.38
Bonos por Pagar 3,000,000.00
Hipoteca por Pagar 3,750,000.00
Capital Social 7,500,000.00
Reserva Legal 151,455.00
Utilidades no Distribuidas 625,471.27
Ventas 11,879,782.27
Ingresos por Intereses 37,800.00
Alquiler de Maquinaria 810,000.00
Combustibles y Lubricantes 176,775.00
Primas de Seguros Gastos 880,557.00
Gastos Depreciación Edificio 84,397.50
Gastos Depreciación Maquinaria 402,576.15
Gastos Depreciación Mobiliario 43,076.25
Servicios Públicos 354,000.00
Mano de Obra Directa 2,814,750.00
Compras de Materia Prima 3,825,000.00
Gastos Varios de Fabrica 879,412.50
Comisiones sobre Ventas 262,500.00
Publicidad 375,000.00
Sueldos Departamento de Ventas 375,000.00
Sueldos Departamento de Administración 225,000.00
Artículos de Escritorio 120,000.00
Gastos Varios de Administación 50,100.00
Intereses Gastos 750,000.00
Totales 29,313,482.40 29,313,482.40
Sus procedimientos de auditoría ponen de manifiesto la siguiente información adicional:
El Mayor Principal Inversiones, muestra el siguiente movimiento.

Inversiones Fecha DEBE HABER SALDO

100 bonos de La Rubiense, S.A. 31/07/2007 145,500.00 145,500.00
10 bonos de FRIOSA, S.A. 01/06/2007 166,500.00 312,000.00
15 acciones de La Rubiense, S.A. 01/07/2017 10,912.50 322,912.50
Venta de 30 bonos de La Rubiense, S.A. 01/08/2018 53,250.00 269,662.50
Venta de 10 acciones de la Rubiense, S.A. 01/09/2017 7,875.00 261,787.50
5 acciones comunes propias 01/10/2017 9,000.00 270,787.50

Los bonos de LA Rubiense, S.A. fueron emitidos el 31-05-2006 con vencimiento a 20 años, tienen un valor nominal
de Bs. 1.500,00 cada uno y ganan intereses al 12% anual, que son pagados por el emisor el 31 de Mayo y el 30 de
Noviembre de cada año en la vigencia del Bono.

Los bonos de FRIOSA, S.A fueron emitidos el 01-07-2005 a 15 años, tienen un valor nominal de Bs. 15.000,00 cada uno
y ganan intereses al 15 % anual que son cancelados el 01 de enero y el 01 de Julio de cada año.

Las acciones de la Rubiense, S.A. tienen un valor nominal de Bs. 750,00 cada una, y su valor de mercado al 31
de diciembre de 2017 es de Bs. 727,50

El valor nominal de las propias acciones comunes es de Bs. 1.500,00 cada una
 CORPORACION SEBASTIAN C.A.
PAPEL DE TRABAJO PARA LA AUDITORIA
DE INVERSION EN BONOS
AL 31 DICIEMBRE DE 2018
B-2/1
SEGÚN LIBROS SEGÚN AUDITORIA
DETALLE CANTIDAD Vcto. VALOR NOMINAL Cupones MOVIMIENTOS DEL EJERCICIO SALDO AL AJUSTES
SALDO AL 31/12/2017
DEBE HABER 31/12/2018 DEBE HABER
100 bonos LaRubiense 100 5/31/2026 1,500.00 12% 145,500.00 53,250.00 92,250.00 8,368.85 AJ1
10bonosFriosa 10 7/1/2020 15000.00 15% 166,500.00 166,500.00 16,314.70 AJ4

AJUSTE BONOS LA RUBIENSE, S.A. 1,317.86

Aj-1
Inversiones 8368.85
Correccion de Años Anteriores 4868.15
Ingresos por intereses en Bonos 3500.70
para ajustar al saldo amortizado al 31/12/2018
Aj-2
Ingresos por intereses en Bonos 1,500.00
Correccion de Años Anteriores 1500
Ajuste a los ingresos del año 2018 por registro
en el mes de mayo, de los intereses devengados
en el mes de diciembre 2017
Aj-3
Intereses acumulados por Cobrar 1,050.00
Ingresos por intereses en Bonos 1050
Ajuste para registrar intereses devengados del
mes diciembre 2018 que se cobraran en Mayo
2019
Aj-4
Correccion de Años Anteriores 15163.9116
Ingresos por intereses en Bonos 1150.79
Inversiones 16314.70 1150.79
Aj-5
Ingresos por intereses en Bonos 11250
Correccion de Años Anteriores 11250
Aj-3
Intereses acumulados por Cobrar 11250
Ingresos por intereses en Bonos 11250
SEGÚN AUDITORIA
INTERESES
SALDO AL 31/12/2018
GANADOS POR COBRAR
100,618.85 1,500.00 1,050.00
150,185.30 11,250.00 11,250.00
CORPORACION SEBASTIAN, C.A.
CEDULA DE AUDITORIA PARA DETERMINAR LA TABLA DE AMORTIZACION
AUDITORIA AL 31/12/2018

Los bonos de la Rubiense fueron emitidos el 31-05-2006 con vencimiento a 20 años, con valor nominal de Bs. 1,500,00
cada uno y ganan intereses al 12 % pagaderos el 31 de mayo y el 30 de Noviembre en la vigencia del Bono
Fueron comprados por la Corporación Sebastian el 31 de julio de 2007

La Rubiense

FLUJO DE EFECTIVO INTERESES TIR Amortizacion Prima COSTO AMORTIZADO

Fecha Origen/Aplicación
31/07/2007 -145,500.00 1.073011% 145,500.00
31/08/2007 2,250.00 1,561.23 688.77 144,811.23
30/09/2007 2,250.00 1,553.84 696.16 144,115.07
31/10/2007 2,250.00 1,546.37 703.63 143,411.44
30/11/2007 2,250.00 1,538.82 711.18 142,700.26
31/12/2007 1,500.00 1,531.19 -31.19 142,731.45
31/01/2008 1,500.00 1,531.52 -31.52 142,762.98
29/02/2008 1,500.00 1,531.86 -31.86 142,794.84
31/03/2008 1,500.00 1,532.20 -32.20 142,827.04
30/04/2008 1,500.00 1,532.55 -32.55 142,859.59
31/05/2008 1,500.00 1,532.90 -32.90 142,892.49
30/06/2008 1,500.00 1,533.25 -33.25 142,925.74
31/07/2008 1,500.00 1,533.61 -33.61 142,959.35
31/08/2008 1,500.00 1,533.97 -33.97 142,993.32
30/09/2008 1,500.00 1,534.33 -34.33 143,027.66
31/10/2008 1,500.00 1,534.70 -34.70 143,062.36
30/11/2008 1,500.00 1,535.07 -35.07 143,097.43
31/12/2008 1,500.00 1,535.45 -35.45 143,132.89
31/01/2009 1,500.00 1,535.83 -35.83 143,168.72
28/02/2009 1,500.00 1,536.22 -36.22 143,204.93
31/03/2009 1,500.00 1,536.60 -36.60 143,241.54
30/04/2009 1,500.00 1,537.00 -37.00 143,278.54
31/05/2009 1,500.00 1,537.39 -37.39 143,315.93
30/06/2009 1,500.00 1,537.80 -37.80 143,353.73
31/07/2009 1,500.00 1,538.20 -38.20 143,391.93
31/08/2009 1,500.00 1,538.61 -38.61 143,430.54
30/09/2009 1,500.00 1,539.03 -39.03 143,469.56
31/10/2009 1,500.00 1,539.44 -39.44 143,509.01
30/11/2009 1,500.00 1,539.87 -39.87 143,548.88
31/12/2009 1,500.00 1,540.30 -40.30 143,589.17
31/01/2010 1,500.00 1,540.73 -40.73 143,629.90
28/02/2010 1,500.00 1,541.16 -41.16 143,671.06
31/03/2010 1,500.00 1,541.61 -41.61 143,712.67
30/04/2010 1,500.00 1,542.05 -42.05 143,754.72
31/05/2010 1,500.00 1,542.50 -42.50 143,797.23
30/06/2010 1,500.00 1,542.96 -42.96 143,840.19
31/07/2010 1,500.00 1,543.42 -43.42 143,883.61
31/08/2010 1,500.00 1,543.89 -43.89 143,927.49
30/09/2010 1,500.00 1,544.36 -44.36 143,971.85
31/10/2010 1,500.00 1,544.83 -44.83 144,016.69
30/11/2010 1,500.00 1,545.31 -45.31 144,062.00
31/12/2010 1,500.00 1,545.80 -45.80 144,107.80
31/01/2011 1,500.00 1,546.29 -46.29 144,154.10
28/02/2011 1,500.00 1,546.79 -46.79 144,200.88
31/03/2011 1,500.00 1,547.29 -47.29 144,248.18
30/04/2011 1,500.00 1,547.80 -47.80 144,295.97
31/05/2011 1,500.00 1,548.31 -48.31 144,344.29
30/06/2011 1,500.00 1,548.83 -48.83 144,393.12
31/07/2011 1,500.00 1,549.35 -49.35 144,442.47
31/08/2011 1,500.00 1,549.88 -49.88 144,492.35
30/09/2011 1,500.00 1,550.42 -50.42 144,542.77
31/10/2011 1,500.00 1,550.96 -50.96 144,593.73
30/11/2011 1,500.00 1,551.51 -51.51 144,645.24
31/12/2011 1,500.00 1,552.06 -52.06 144,697.30
31/01/2012 1,500.00 1,552.62 -52.62 144,749.92
29/02/2012 1,500.00 1,553.18 -53.18 144,803.10
31/03/2012 1,500.00 1,553.75 -53.75 144,856.85
30/04/2012 1,500.00 1,554.33 -54.33 144,911.18
31/05/2012 1,500.00 1,554.91 -54.91 144,966.10
30/06/2012 1,500.00 1,555.50 -55.50 145,021.60
31/07/2012 1,500.00 1,556.10 -56.10 145,077.70
31/08/2012 1,500.00 1,556.70 -56.70 145,134.40
30/09/2012 1,500.00 1,557.31 -57.31 145,191.70
31/10/2012 1,500.00 1,557.92 -57.92 145,249.63
30/11/2012 1,500.00 1,558.54 -58.54 145,308.17
31/12/2012 1,500.00 1,559.17 -59.17 145,367.34
31/01/2013 1,500.00 1,559.81 -59.81 145,427.15
28/02/2013 1,500.00 1,560.45 -60.45 145,487.60
31/03/2013 1,500.00 1,561.10 -61.10 145,548.70
30/04/2013 1,500.00 1,561.75 -61.75 145,610.45
31/05/2013 1,500.00 1,562.42 -62.42 145,672.87
30/06/2013 1,500.00 1,563.09 -63.09 145,735.95
31/07/2013 1,500.00 1,563.76 -63.76 145,799.72
31/08/2013 1,500.00 1,564.45 -64.45 145,864.16
30/09/2013 1,500.00 1,565.14 -65.14 145,929.30
31/10/2013 1,500.00 1,565.84 -65.84 145,995.14
30/11/2013 1,500.00 1,566.54 -66.54 146,061.68
31/12/2013 1,500.00 1,567.26 -67.26 146,128.94
31/01/2014 1,500.00 1,567.98 -67.98 146,196.92
28/02/2014 1,500.00 1,568.71 -68.71 146,265.63
31/03/2014 1,500.00 1,569.45 -69.45 146,335.08
30/04/2014 1,500.00 1,570.19 -70.19 146,405.27
31/05/2014 1,500.00 1,570.94 -70.94 146,476.21
30/06/2014 1,500.00 1,571.71 -71.71 146,547.92
31/07/2014 1,500.00 1,572.48 -72.48 146,620.39
31/08/2014 1,500.00 1,573.25 -73.25 146,693.65
30/09/2014 1,500.00 1,574.04 -74.04 146,767.69
31/10/2014 1,500.00 1,574.83 -74.83 146,842.52
30/11/2014 1,500.00 1,575.64 -75.64 146,918.16
31/12/2014 1,500.00 1,576.45 -76.45 146,994.60
31/01/2015 1,500.00 1,577.27 -77.27 147,071.87
28/02/2015 1,500.00 1,578.10 -78.10 147,149.97
31/03/2015 1,500.00 1,578.94 -78.94 147,228.91
30/04/2015 1,500.00 1,579.78 -79.78 147,308.69
31/05/2015 1,500.00 1,580.64 -80.64 147,389.33
30/06/2015 1,500.00 1,581.50 -81.50 147,470.83
31/07/2015 1,500.00 1,582.38 -82.38 147,553.21
31/08/2015 1,500.00 1,583.26 -83.26 147,636.47
30/09/2015 1,500.00 1,584.16 -84.16 147,720.63
31/10/2015 1,500.00 1,585.06 -85.06 147,805.68
30/11/2015 1,500.00 1,585.97 -85.97 147,891.66
31/12/2015 1,500.00 1,586.89 -86.89 147,978.55
31/01/2016 1,500.00 1,587.83 -87.83 148,066.38
29/02/2016 1,500.00 1,588.77 -88.77 148,155.14
31/03/2016 1,500.00 1,589.72 -89.72 148,244.87
30/04/2016 1,500.00 1,590.68 -90.68 148,335.55
31/05/2016 1,500.00 1,591.66 -91.66 148,427.21
30/06/2016 1,500.00 1,592.64 -92.64 148,519.85
31/07/2016 1,500.00 1,593.63 -93.63 148,613.48
31/08/2016 1,500.00 1,594.64 -94.64 148,708.12
30/09/2016 1,500.00 1,595.65 -95.65 148,803.77
31/10/2016 1,500.00 1,596.68 -96.68 148,900.45
30/11/2016 1,500.00 1,597.72 -97.72 148,998.17
31/12/2016 1,500.00 1,598.77 -98.77 149,096.94
31/01/2017 1,500.00 1,599.83 -99.83 149,196.77
28/02/2017 1,500.00 1,600.90 -100.90 149,297.66
31/03/2017 1,500.00 1,601.98 -101.98 149,399.64
30/04/2017 1,500.00 1,603.07 -103.07 149,502.72
31/05/2017 1,500.00 1,604.18 -104.18 149,606.90
30/06/2017 1,500.00 1,605.30 -105.30 149,712.20
31/07/2017 1,500.00 1,606.43 -106.43 149,818.63
31/08/2017 1,500.00 1,607.57 -107.57 149,926.20
30/09/2017 1,500.00 1,608.72 -108.72 150,034.92
31/10/2017 1,500.00 1,609.89 -109.89 150,144.81
30/11/2017 1,500.00 1,611.07 -111.07 150,255.88
31/12/2017 1,500.00 1,612.26 -112.26 150,368.15
31/01/2018 1,500.00 1,613.47 -113.47 150,481.61
28/02/2018 1,500.00 1,614.68 -114.68 150,596.30
31/03/2018 1,500.00 1,615.91 -115.91 150,712.21
30/04/2018 1,500.00 1,617.16 -117.16 150,829.37
31/05/2018 1,500.00 1,618.42 -118.42 150,947.79
30/06/2018 1,050.00 1,619.69 -569.69 151,517.47
31/07/2018 1,050.00 1,625.80 -575.80 152,093.27
01/08/2018 53,250.00 1,631.98 51,618.02 100,475.25
31/08/2018 1,050.00 1,078.11 -28.11 100,503.36
30/09/2018 1,050.00 1,078.41 -28.41 100,531.77
31/10/2018 1,050.00 1,078.72 -28.72 100,560.49
30/11/2018 1,050.00 1,079.03 -29.03 100,589.51
31/12/2018 1,050.00 1,079.34 -29.34 100,618.85
31/01/2019 1,050.00 1,079.65 -29.65 100,648.50
28/02/2019 1,050.00 1,079.97 -29.97 100,678.47
31/03/2019 1,050.00 1,080.29 -30.29 100,708.76
30/04/2019 1,050.00 1,080.62 -30.62 100,739.38
31/05/2019 1,050.00 1,080.94 -30.94 100,770.32
30/06/2019 1,050.00 1,081.28 -31.28 100,801.60
31/07/2019 1,050.00 1,081.61 -31.61 100,833.21
31/08/2019 1,050.00 1,081.95 -31.95 100,865.16
30/09/2019 1,050.00 1,082.29 -32.29 100,897.46
31/10/2019 1,050.00 1,082.64 -32.64 100,930.10
30/11/2019 1,050.00 1,082.99 -32.99 100,963.09
31/12/2019 1,050.00 1,083.35 -33.35 100,996.44
31/01/2020 1,050.00 1,083.70 -33.70 101,030.14
29/02/2020 1,050.00 1,084.06 -34.06 101,064.20
31/03/2020 1,050.00 1,084.43 -34.43 101,098.63
30/04/2020 1,050.00 1,084.80 -34.80 101,133.43
31/05/2020 1,050.00 1,085.17 -35.17 101,168.60
30/06/2020 1,050.00 1,085.55 -35.55 101,204.16
31/07/2020 1,050.00 1,085.93 -35.93 101,240.09
31/08/2020 1,050.00 1,086.32 -36.32 101,276.40
30/09/2020 1,050.00 1,086.71 -36.71 101,313.11
31/10/2020 1,050.00 1,087.10 -37.10 101,350.21
30/11/2020 1,050.00 1,087.50 -37.50 101,387.71
31/12/2020 1,050.00 1,087.90 -37.90 101,425.61
31/01/2021 1,050.00 1,088.31 -38.31 101,463.92
28/02/2021 1,050.00 1,088.72 -38.72 101,502.64
31/03/2021 1,050.00 1,089.13 -39.13 101,541.77
30/04/2021 1,050.00 1,089.55 -39.55 101,581.33
31/05/2021 1,050.00 1,089.98 -39.98 101,621.31
30/06/2021 1,050.00 1,090.41 -40.41 101,661.72
31/07/2021 1,050.00 1,090.84 -40.84 101,702.56
31/08/2021 1,050.00 1,091.28 -41.28 101,743.84
30/09/2021 1,050.00 1,091.72 -41.72 101,785.56
31/10/2021 1,050.00 1,092.17 -42.17 101,827.73
30/11/2021 1,050.00 1,092.62 -42.62 101,870.35
31/12/2021 1,050.00 1,093.08 -43.08 101,913.43
31/01/2022 1,050.00 1,093.54 -43.54 101,956.97
28/02/2022 1,050.00 1,094.01 -44.01 102,000.98
31/03/2022 1,050.00 1,094.48 -44.48 102,045.47
30/04/2022 1,050.00 1,094.96 -44.96 102,090.42
31/05/2022 1,050.00 1,095.44 -45.44 102,135.87
30/06/2022 1,050.00 1,095.93 -45.93 102,181.80
31/07/2022 1,050.00 1,096.42 -46.42 102,228.22
31/08/2022 1,050.00 1,096.92 -46.92 102,275.14
30/09/2022 1,050.00 1,097.42 -47.42 102,322.56
31/10/2022 1,050.00 1,097.93 -47.93 102,370.49
30/11/2022 1,050.00 1,098.45 -48.45 102,418.94
31/12/2022 1,050.00 1,098.97 -48.97 102,467.91
31/01/2023 1,050.00 1,099.49 -49.49 102,517.40
28/02/2023 1,050.00 1,100.02 -50.02 102,567.42
31/03/2023 1,050.00 1,100.56 -50.56 102,617.98
30/04/2023 1,050.00 1,101.10 -51.10 102,669.08
31/05/2023 1,050.00 1,101.65 -51.65 102,720.73
30/06/2023 1,050.00 1,102.20 -52.20 102,772.94
31/07/2023 1,050.00 1,102.76 -52.76 102,825.70
31/08/2023 1,050.00 1,103.33 -53.33 102,879.03
30/09/2023 1,050.00 1,103.90 -53.90 102,932.94
31/10/2023 1,050.00 1,104.48 -54.48 102,987.42
30/11/2023 1,050.00 1,105.07 -55.07 103,042.49
31/12/2023 1,050.00 1,105.66 -55.66 103,098.14
31/01/2024 1,050.00 1,106.25 -56.25 103,154.40
29/02/2024 1,050.00 1,106.86 -56.86 103,211.26
31/03/2024 1,050.00 1,107.47 -57.47 103,268.72
30/04/2024 1,050.00 1,108.08 -58.08 103,326.81
31/05/2024 1,050.00 1,108.71 -58.71 103,385.52
30/06/2024 1,050.00 1,109.34 -59.34 103,444.85
31/07/2024 1,050.00 1,109.97 -59.97 103,504.83
31/08/2024 1,050.00 1,110.62 -60.62 103,565.45
30/09/2024 1,050.00 1,111.27 -61.27 103,626.72
31/10/2024 1,050.00 1,111.93 -61.93 103,688.64
30/11/2024 1,050.00 1,112.59 -62.59 103,751.23
31/12/2024 1,050.00 1,113.26 -63.26 103,814.50
31/01/2025 1,050.00 1,113.94 -63.94 103,878.44
28/02/2025 1,050.00 1,114.63 -64.63 103,943.06
31/03/2025 1,050.00 1,115.32 -65.32 104,008.38
30/04/2025 1,050.00 1,116.02 -66.02 104,074.41
31/05/2025 1,050.00 1,116.73 -66.73 104,141.14
30/06/2025 1,050.00 1,117.45 -67.45 104,208.58
31/07/2025 1,050.00 1,118.17 -68.17 104,276.75
31/08/2025 1,050.00 1,118.90 -68.90 104,345.65
30/09/2025 1,050.00 1,119.64 -69.64 104,415.29
31/10/2025 1,050.00 1,120.39 -70.39 104,485.68
30/11/2025 1,050.00 1,121.14 -71.14 104,556.82
31/12/2025 1,050.00 1,121.91 -71.91 104,628.73
31/01/2026 1,050.00 1,122.68 -72.68 104,701.41
28/02/2026 1,050.00 1,123.46 -73.46 104,774.86
31/03/2026 1,050.00 1,124.25 -74.25 104,849.11
30/04/2026 1,050.00 1,125.04 -75.04 104,924.15
30/05/2026 106,050.00 1,125.85 104,924.15 0.00
1.0730110%
 31-May
30-Nov

#REF!

150,000.00
18,000.00 anual Enero
9,000.00 semestral Febrero
1,500.00 mensual Marzo
Abril
Mayo
2,250.00 Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre

-4,868.15 este valor se saca desde la amort de la prima hasta el año anterior a la auditoria
Correccion de años anteriores

49,749.30

-3,500.70 este vaor se saca restando al monto de la venta 53250 - 49749,30

Ingresos por bonos
3,500.70 Valorauditoría 100,618.85
Valor libros 92,250.00
8,368.85

105000 8368.85
6300 semestral
1050 mesnual
0
CORPORACION SEBASTIAN, C.A. Preparado Por:
CEDULA DE AUDITORIA PARA DETERMINAR LA TABLA DE AMORTIZACION Supervisado Por:
AUDITORIA AL 31/12/2017

Los 10 bonos de FRIOSA, S.A. fueron emitidos el 01-07-2005 con vencimiento a 15 años, con valor nominal de Bs. 15,000,00
cada uno y ganan intereses al 15 % pagaderos el 01 de Enero y el 01 de Julio en la vigencia del Bono
Fueron comprados el 01 de junio de 2007
Vencimiento el 01/07/2020 enero
febrero
FRIOSA, S.A. TABLA DE AMORTIZACION COSTO DE BONOS marzo
FLUJO DE EFECTIVO TIR abril
Amortización Costo amortizado
FECHA Origen/Aplicac 1.1796026% mayo
01/06/2007 -166,500.00 166,500.00 junio
01/07/2007 11,250.00 1,964.04 9,285.96 157,214.04
01/08/2007 1,875.00 1,854.50 20.50 157,193.54 julio
01/09/2007 1,875.00 1,854.26 20.74 157,172.80 agosto
01/10/2007 1,875.00 1,854.01 20.99 157,151.81 sept
01/11/2007 1,875.00 1,853.77 21.23 157,130.58 oct
01/12/2007 1,875.00 1,853.52 21.48 157,109.10 nov
01/01/2008 1,875.00 1,853.26 21.74 157,087.36 dic
01/02/2008 1,875.00 1,853.01 21.99 157,065.37
01/03/2008 1,875.00 1,852.75 22.25 157,043.11
01/04/2008 1,875.00 1,852.48 22.52 157,020.60
01/05/2008 1,875.00 1,852.22 22.78 156,997.82
01/06/2008 1,875.00 1,851.95 23.05 156,974.77
01/07/2008 1,875.00 1,851.68 23.32 156,951.45
01/08/2008 1,875.00 1,851.40 23.60 156,927.85
01/09/2008 1,875.00 1,851.13 23.87 156,903.97
01/10/2008 1,875.00 1,850.84 24.16 156,879.82
01/11/2008 1,875.00 1,850.56 24.44 156,855.38
01/12/2008 1,875.00 1,850.27 24.73 156,830.65
01/01/2009 1,875.00 1,849.98 25.02 156,805.62
01/02/2009 1,875.00 1,849.68 25.32 156,780.31
01/03/2009 1,875.00 1,849.38 25.62 156,754.69
01/04/2009 1,875.00 1,849.08 25.92 156,728.78
01/05/2009 1,875.00 1,848.78 26.22 156,702.55
01/06/2009 1,875.00 1,848.47 26.53 156,676.02
01/07/2009 1,875.00 1,848.15 26.85 156,649.17
01/08/2009 1,875.00 1,847.84 27.16 156,622.01
01/09/2009 1,875.00 1,847.52 27.48 156,594.53
01/10/2009 1,875.00 1,847.19 27.81 156,566.72
01/11/2009 1,875.00 1,846.87 28.13 156,538.59
01/12/2009 1,875.00 1,846.53 28.47 156,510.12
01/01/2010 1,875.00 1,846.20 28.80 156,481.32
01/02/2010 1,875.00 1,845.86 29.14 156,452.18
01/03/2010 1,875.00 1,845.51 29.49 156,422.69
01/04/2010 1,875.00 1,845.17 29.83 156,392.86
01/05/2010 1,875.00 1,844.81 30.19 156,362.67
01/06/2010 1,875.00 1,844.46 30.54 156,332.13
01/07/2010 1,875.00 1,844.10 30.90 156,301.23
01/08/2010 1,875.00 1,843.73 31.27 156,269.96
01/09/2010 1,875.00 1,843.36 31.64 156,238.32
01/10/2010 1,875.00 1,842.99 32.01 156,206.32
01/11/2010 1,875.00 1,842.61 32.39 156,173.93
01/12/2010 1,875.00 1,842.23 32.77 156,141.16
01/01/2011 1,875.00 1,841.85 33.15 156,108.01
01/02/2011 1,875.00 1,841.45 33.55 156,074.46
01/03/2011 1,875.00 1,841.06 33.94 156,040.52
01/04/2011 1,875.00 1,840.66 34.34 156,006.18
01/05/2011 1,875.00 1,840.25 34.75 155,971.43
01/06/2011 1,875.00 1,839.84 35.16 155,936.27
01/07/2011 1,875.00 1,839.43 35.57 155,900.70
01/08/2011 1,875.00 1,839.01 35.99 155,864.71
01/09/2011 1,875.00 1,838.58 36.42 155,828.30
01/10/2011 1,875.00 1,838.15 36.85 155,791.45
01/11/2011 1,875.00 1,837.72 37.28 155,754.17
01/12/2011 1,875.00 1,837.28 37.72 155,716.45
01/01/2012 1,875.00 1,836.84 38.16 155,678.29
01/02/2012 1,875.00 1,836.39 38.61 155,639.67
01/03/2012 1,875.00 1,835.93 39.07 155,600.60
01/04/2012 1,875.00 1,835.47 39.53 155,561.07
01/05/2012 1,875.00 1,835.00 40.00 155,521.07
01/06/2012 1,875.00 1,834.53 40.47 155,480.60
01/07/2012 1,875.00 1,834.05 40.95 155,439.66
01/08/2012 1,875.00 1,833.57 41.43 155,398.23
01/09/2012 1,875.00 1,833.08 41.92 155,356.31
01/10/2012 1,875.00 1,832.59 42.41 155,313.89
01/11/2012 1,875.00 1,832.09 42.91 155,270.98
01/12/2012 1,875.00 1,831.58 43.42 155,227.56
01/01/2013 1,875.00 1,831.07 43.93 155,183.63
01/02/2013 1,875.00 1,830.55 44.45 155,139.18
01/03/2013 1,875.00 1,830.03 44.97 155,094.21
01/04/2013 1,875.00 1,829.50 45.50 155,048.70
01/05/2013 1,875.00 1,828.96 46.04 155,002.66
01/06/2013 1,875.00 1,828.42 46.58 154,956.08
01/07/2013 1,875.00 1,827.87 47.13 154,908.94
01/08/2013 1,875.00 1,827.31 47.69 154,861.25
01/09/2013 1,875.00 1,826.75 48.25 154,813.00
01/10/2013 1,875.00 1,826.18 48.82 154,764.18
01/11/2013 1,875.00 1,825.60 49.40 154,714.78
01/12/2013 1,875.00 1,825.02 49.98 154,664.80
01/01/2014 1,875.00 1,824.43 50.57 154,614.23
01/02/2014 1,875.00 1,823.83 51.17 154,563.06
01/03/2014 1,875.00 1,823.23 51.77 154,511.29
01/04/2014 1,875.00 1,822.62 52.38 154,458.91
01/05/2014 1,875.00 1,822.00 53.00 154,405.91
01/06/2014 1,875.00 1,821.38 53.62 154,352.29
01/07/2014 1,875.00 1,820.74 54.26 154,298.03
01/08/2014 1,875.00 1,820.10 54.90 154,243.14
01/09/2014 1,875.00 1,819.46 55.54 154,187.59
01/10/2014 1,875.00 1,818.80 56.20 154,131.39
01/11/2014 1,875.00 1,818.14 56.86 154,074.53
01/12/2014 1,875.00 1,817.47 57.53 154,017.00
01/01/2015 1,875.00 1,816.79 58.21 153,958.79
01/02/2015 1,875.00 1,816.10 58.90 153,899.89
01/03/2015 1,875.00 1,815.41 59.59 153,840.30
01/04/2015 1,875.00 1,814.70 60.30 153,780.00
01/05/2015 1,875.00 1,813.99 61.01 153,718.99
01/06/2015 1,875.00 1,813.27 61.73 153,657.27
01/07/2015 1,875.00 1,812.55 62.45 153,594.81
01/08/2015 1,875.00 1,811.81 63.19 153,531.62
01/09/2015 1,875.00 1,811.06 63.94 153,467.68
01/10/2015 1,875.00 1,810.31 64.69 153,402.99
01/11/2015 1,875.00 1,809.55 65.45 153,337.54
01/12/2015 1,875.00 1,808.77 66.23 153,271.31
01/01/2016 1,875.00 1,807.99 67.01 153,204.30
01/02/2016 1,875.00 1,807.20 67.80 153,136.51
01/03/2016 1,875.00 1,806.40 68.60 153,067.91
01/04/2016 1,875.00 1,805.59 69.41 152,998.50
01/05/2016 1,875.00 1,804.77 70.23 152,928.28
01/06/2016 1,875.00 1,803.95 71.05 152,857.22
01/07/2016 1,875.00 1,803.11 71.89 152,785.33
01/08/2016 1,875.00 1,802.26 72.74 152,712.59
01/09/2016 1,875.00 1,801.40 73.60 152,638.99
01/10/2016 1,875.00 1,800.53 74.47 152,564.53
01/11/2016 1,875.00 1,799.66 75.34 152,489.18
01/12/2016 1,875.00 1,798.77 76.23 152,412.95
01/01/2017 1,875.00 1,797.87 77.13 152,335.81
01/02/2017 1,875.00 1,796.96 78.04 152,257.77
01/03/2017 1,875.00 1,796.04 78.96 152,178.81
01/04/2017 1,875.00 1,795.11 79.89 152,098.91
01/05/2017 1,875.00 1,794.16 80.84 152,018.08
01/06/2017 1,875.00 1,793.21 81.79 151,936.29
01/07/2017 1,875.00 1,792.24 82.76 151,853.53
 01/08/2017 1,875.00 1,791.27 83.73 151,769.80
01/09/2017 1,875.00 1,790.28 84.72 151,685.08
01/10/2017 1,875.00 1,789.28 85.72 151,599.36
01/11/2017 1,875.00 1,788.27 86.73 151,512.63
01/12/2017 1,875.00 1,787.25 87.75 151,424.88
01/01/2018 1,875.00 1,786.21 88.79 151,336.09
01/02/2018 1,875.00 1,785.16 89.84 151,246.25
01/03/2018 1,875.00 1,784.10 90.90 151,155.36
01/04/2018 1,875.00 1,783.03 91.97 151,063.39
01/05/2018 1,875.00 1,781.95 93.05 150,970.34
01/06/2018 1,875.00 1,780.85 94.15 150,876.19
01/07/2018 1,875.00 1,779.74 95.26 150,780.93
01/08/2018 1,875.00 1,778.62 96.38 150,684.54
01/09/2018 1,875.00 1,777.48 97.52 150,587.02
01/10/2018 1,875.00 1,776.33 98.67 150,488.35
01/11/2018 1,875.00 1,775.16 99.84 150,388.52
01/12/2018 1,875.00 1,773.99 101.01 150,287.50
01/01/2019 1,875.00 1,772.80 102.20 150,185.30
01/02/2019 1,875.00 1,771.59 103.41 150,081.89
01/03/2019 1,875.00 1,770.37 104.63 149,977.26
01/04/2019 1,875.00 1,769.14 105.86 149,871.39
01/05/2019 1,875.00 1,767.89 107.11 149,764.28
01/06/2019 1,875.00 1,766.62 108.38 149,655.90
01/07/2019 1,875.00 1,765.34 109.66 149,546.25
01/08/2019 1,875.00 1,764.05 110.95 149,435.30
01/09/2019 1,875.00 1,762.74 112.26 149,323.04
01/10/2019 1,875.00 1,761.42 113.58 149,209.46
01/11/2019 1,875.00 1,760.08 114.92 149,094.54
01/12/2019 1,875.00 1,758.72 116.28 148,978.26
01/01/2020 1,875.00 1,757.35 117.65 148,860.61
01/02/2020 1,875.00 1,755.96 119.04 148,741.58
01/03/2020 1,875.00 1,754.56 120.44 148,621.14
01/04/2020 1,875.00 1,753.14 121.86 148,499.28
01/05/2020 1,875.00 1,751.70 123.30 148,375.98
01/06/2020 1,875.00 1,750.25 124.75 148,251.22
01/07/2020 150,000.00 1,748.78 148,251.22 0.00
1.1796026%

no se incluye el interes porque el mes no ha pasado

minal de Bs. 15,000,00

150000 VN
22500 anual
11250 semestral
01/07/ 1875 mensual

1-Jan
 15,163.91
1,150.79

VL 166500.00
V/A 150,185.30
16314.70
CORPORACION SEBASTIAN, C.A. Preparado Por:
CEDULA DE AUDITORIA PARA DETERMINAR LA TABLA DE AMORTIZACION Supervisado Por:
AUDITORIA AL 31/12/2017

Los 10 bonos de FRIOSA, S.A. fueron emitidos el 01-07-2005 con vencimiento a 15 años, con valor nominal de Bs. 15,000,00
cada uno y ganan intereses al 15 % pagaderos el 01 de Enero y el 01 de Julio en la vigencia del Bono
Fueron comprados el 01 de junio de 2007
Vencimiento el 01/07/2020

JOALCA, C.A. TABLA DE AMORTIZACION COSTO DE BONOS

FLUJO DE EFECTIVO TIR
Amortización Costo amortizado
FECHA Origen/Aplicac 0.7792514%
15/02/2014 -4,720,000.00 4,720,000.00
01/03/2014 125,000.00 36,780.67 88,219.33 4,631,780.67
01/04/2014 125,000.00 36,093.21 88,906.79 4,542,873.88
01/05/2014 41,666.67 35,400.41 6,266.26 4,536,607.62
01/06/2014 41,666.67 35,351.58 6,315.09 4,530,292.53
01/07/2014 41,666.67 35,302.37 6,364.30 4,523,928.23
01/08/2014 41,666.67 35,252.77 6,413.89 4,517,514.34
01/09/2014 41,666.67 35,202.79 6,463.87 4,511,050.47
01/10/2014 41,666.67 35,152.42 6,514.24 4,504,536.22
01/11/2014 41,666.67 35,101.66 6,565.01 4,497,971.22
01/12/2014 41,666.67 35,050.50 6,616.16 4,491,355.05
01/01/2015 41,666.67 34,998.95 6,667.72 4,484,687.33
01/02/2015 41,666.67 34,946.99 6,719.68 4,477,967.65
01/03/2015 41,666.67 34,894.62 6,772.04 4,471,195.61
01/04/2015 41,666.67 34,841.85 6,824.81 4,464,370.80
01/05/2015 41,666.67 34,788.67 6,878.00 4,457,492.80
01/06/2015 41,666.67 34,735.07 6,931.59 4,450,561.21
01/07/2015 41,666.67 34,681.06 6,985.61 4,443,575.61
01/08/2015 41,666.67 34,626.62 7,040.04 4,436,535.56
01/09/2015 41,666.67 34,571.76 7,094.90 4,429,440.66
01/10/2015 41,666.67 34,516.48 7,150.19 4,422,290.47
01/11/2015 41,666.67 34,460.76 7,205.91 4,415,084.57
01/12/2015 41,666.67 34,404.61 7,262.06 4,407,822.51
01/01/2016 41,666.67 34,348.02 7,318.65 4,400,503.86
01/02/2016 41,666.67 34,290.99 7,375.68 4,393,128.18
01/03/2016 41,666.67 34,233.51 7,433.15 4,385,695.02
01/04/2016 41,666.67 34,175.59 7,491.08 4,378,203.95
01/05/2016 41,666.67 34,117.21 7,549.45 4,370,654.49
01/06/2016 41,666.67 34,058.39 7,608.28 4,363,046.21
01/07/2016 41,666.67 33,999.10 7,667.57 4,355,378.64
01/08/2016 41,666.67 33,939.35 7,727.32 4,347,651.33
01/09/2016 41,666.67 33,879.13 7,787.53 4,339,863.79
01/10/2016 41,666.67 33,818.45 7,848.22 4,332,015.57
01/11/2016 41,666.67 33,757.29 7,909.38 4,324,106.20
01/12/2016 41,666.67 33,695.66 7,971.01 4,316,135.19
01/01/2017 41,666.67 33,633.54 8,033.12 4,308,102.07
01/02/2017 41,666.67 33,570.94 8,095.72 4,300,006.34
01/03/2017 41,666.67 33,507.86 8,158.81 4,291,847.54
01/04/2017 41,666.67 33,444.28 8,222.39 4,283,625.15
01/05/2017 41,666.67 33,380.21 8,286.46 4,275,338.69
01/06/2017 41,666.67 33,315.64 8,351.03 4,266,987.66
01/07/2017 41,666.67 33,250.56 8,416.11 4,258,571.56
01/08/2017 41,666.67 33,184.98 8,481.69 4,250,089.87
01/09/2017 41,666.67 33,118.88 8,547.78 4,241,542.09
01/10/2017 41,666.67 33,052.28 8,614.39 4,232,927.69
01/11/2017 41,666.67 32,985.15 8,681.52 4,224,246.17
01/12/2017 41,666.67 32,917.50 8,749.17 4,215,497.01
01/01/2018 41,666.67 32,849.32 8,817.35 4,206,679.66
01/02/2018 41,666.67 32,780.61 8,886.06 4,197,793.60
01/03/2018 41,666.67 32,711.36 8,955.30 4,188,838.30
01/04/2018 41,666.67 32,641.58 9,025.09 4,179,813.21
01/05/2018 36,458.33 32,571.25 3,887.08 4,175,926.13
10/05/2018 500,000.00 32,540.96 467,459.04 3,708,467.10
01/06/2018 36,458.33 28,898.28 7,560.05 3,700,907.05
01/07/2018 36,458.33 28,839.37 7,618.96 3,693,288.09
01/08/2018 36,458.33 28,780.00 7,678.33 3,685,609.76
01/09/2018 36,458.33 28,720.17 7,738.16 3,677,871.59
01/10/2018 36,458.33 28,659.87 7,798.46 3,670,073.13
01/11/2018 36,458.33 28,599.10 7,859.23 3,662,213.89
01/12/2018 36,458.33 28,537.85 7,920.48 3,654,293.41
01/01/2019 36,458.33 28,476.13 7,982.20 3,646,311.22
01/02/2019 36,458.33 28,413.93 8,044.40 3,638,266.82
01/03/2019 36,458.33 28,351.24 8,107.09 3,630,159.73
01/04/2019 36,458.33 28,288.07 8,170.26 3,621,989.47
01/05/2019 36,458.33 28,224.40 8,233.93 3,613,755.54
01/06/2019 36,458.33 28,160.24 8,298.09 3,605,457.45
01/07/2019 36,458.33 28,095.58 8,362.75 3,597,094.70
01/08/2019 36,458.33 28,030.41 8,427.92 3,588,666.78
01/09/2019 36,458.33 27,964.74 8,493.59 3,580,173.19
01/10/2019 36,458.33 27,898.55 8,559.78 3,571,613.41
01/11/2019 36,458.33 27,831.85 8,626.48 3,562,986.92
01/12/2019 36,458.33 27,764.62 8,693.71 3,554,293.22
01/01/2020 36,458.33 27,696.88 8,761.45 3,545,531.77
01/02/2020 36,458.33 27,628.61 8,829.72 3,536,702.04
01/03/2020 36,458.33 27,559.80 8,898.53 3,527,803.51
01/04/2020 36,458.33 27,490.46 8,967.87 3,518,835.64
01/05/2020 36,458.33 27,420.58 9,037.75 3,509,797.89
01/06/2020 36,458.33 27,350.15 9,108.18 3,500,689.70
01/07/2020 36,458.33 27,279.17 9,179.16 3,491,510.55
01/08/2020 36,458.33 27,207.64 9,250.69 3,482,259.86
01/09/2020 36,458.33 27,135.56 9,322.77 3,472,937.09
01/10/2020 3,500,000.00 27,062.91 3,472,937.09 0.00
0.779251%
reparado Por:
upervisado Por:

on valor nominal de Bs. 15,000,00

a del Bono

abr
may
jun
juli
agos
sep
1-Oct
oc
nov
dic
ene
feb
marz
1-Apr

4,000,000.00 Valor Nominal

500,000.00 Anual
250,000.00 Semestral
41,666.67 Mensual

125000
 83,333.33
72,916.66

7000 Existencia de Bonos

3,500,000.00 Valor Nominal
437,500.00 Anual
218,750.00 Semestral
36,458.33 Mensual

4220000
573,688.78

513,320.34 CAA
560,368.44
60,368.44 IN
573,688.78