{"id":6296,"date":"2018-06-27T10:00:37","date_gmt":"2018-06-27T10:00:37","guid":{"rendered":"http:\/\/rmvalencia.com\/?page_id=6296"},"modified":"2020-06-15T13:54:29","modified_gmt":"2020-06-15T12:54:29","slug":"auditors-i-experts","status":"publish","type":"page","link":"https:\/\/rmvalencia.com\/val\/mercantil\/auditors-i-experts\/","title":{"rendered":"Auditors i Experts"},"content":{"rendered":"<div  class=\"tatsu-rJW02ttr1X tatsu-section    tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"10px 0px 10px 0px \"}' data-padding-top='10px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-HJgA2KtHym\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-column-no-bg tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-HyR3YFHk7\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"component component-fullwidth loaded fxSoftScale  tatsu-frlwt6mraa9xqi3q   \"  data-height=\"360\" data-mobile-height=\"360\" data-current=\"0\" style=\"height: 360px;\"><ul class=\"itemwrap\"><li><div class=\"be-slide-bg-holder\">\n\t\t\t\t\t\t\t\t<div class=\"be-slide-bg be-bg-cover be-bg-parallax \" data-image=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/revslider\/v11 Home Slider\/imageedit_9_4362944755.jpg\"><i class=\"font-icon loader-style4-wrap loader-icon\"><\/i><\/div>\n\t\t\t\t\t\t\t\t<div class=\"be-wrap\">\n\t\t\t\t\t\t\t\t\t<div class=\"be-slider-content-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"be-slider-content clearfix\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"be-slider-content-inner-wrap\" style=\"width: 100%;\"><div class=\"be-animate fadeIn animated be-slider-content-inner\">\n<p><span style=\"font-size: 24pt;\"><strong><span style=\"color: #808080;\">AUDITORS I EXPERTS<\/span><\/strong><\/span><\/p>\n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div><\/li><\/ul><nav class=\"component-nav\"><a class=\"prev be-slider-prev\" href=\"#\"><i class=\"font-icon icon-arrow_carrot-left\"><\/i><\/a><a class=\"next be-slider-next\" href=\"#\"><i class=\"font-icon icon-arrow_carrot-right\"><\/i><\/a><\/nav><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><\/div><style>.tatsu-row > .tatsu-HyR3YFHk7.tatsu-column{width: 100%;}.tatsu-HyR3YFHk7.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: none;}.tatsu-HyR3YFHk7 > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-HyR3YFHk7 > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-HyR3YFHk7 > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-HyR3YFHk7 > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><style>.tatsu-rJW02ttr1X.tatsu-section{background-color: rgba(255,247,247,1);}.tatsu-rJW02ttr1X .tatsu-section-pad{padding: 10px 0px 10px 0px ;}.tatsu-rJW02ttr1X > .tatsu-bottom-divider{z-index: 9999;}.tatsu-rJW02ttr1X > .tatsu-top-divider{z-index: 9999;}<\/style><\/div><div  class=\"tatsu-frlwt6mr4jhtj18 tatsu-section    tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"10px 0px 10px 0px \"}' data-padding-top='10px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-frlwt6msfvg5uwz6\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-column-no-bg tatsu-one-col tatsu-column-image-none tatsu-column-effect-none  tatsu-frlwt6msi7ejxf66\"  data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-divider-wrap  tatsu-HJxqYYHyX   \"  ><style>.tatsu-HJxqYYHyX .tatsu-divider{height: 10px;width: 100%;background: rgba(175,30,45,1);}.tatsu-HJxqYYHyX.tatsu-divider-wrap{text-align: left;}<\/style><hr class=\"tatsu-divider\"\/><\/div>\n<div  class=\" tatsu-frlwt6msjn7ncvbb tabs oshine-module\"  ><ul class=\"clearfix be-tab-header\"><li><a id=\"tatsu-frlwt6mttccrgp8c\" class=\"tab-icon icon-icon_puzzle_alt\" href=\"#fragment-1-76906071\">Nomenaments d'Auditors<\/a> <style>#tatsu-frlwt6mttccrgp8c{color: rgba(55,172,71,1) ;}<\/style> <\/li>\n<li><a id=\"tatsu-frlwt6mu6ndw2o1u\" class=\"tab-icon icon-aperture\" href=\"#fragment-2-76906071\">Nomenament d'expert<\/a> <style>#tatsu-frlwt6mu6ndw2o1u{color: rgba(0,0,0,1) ;}<\/style> <\/li>\n<li><a id=\"tatsu-frlwt6muhiff6g1x\" class=\"tab-icon icon-arrow_carrot_up_alt\" href=\"#fragment-3-76906071\">Formularis<\/a> <style>#tatsu-frlwt6muhiff6g1x{color: rgba(74,144,226,1) ;}<\/style> <\/li><\/ul><div id=\"fragment-1-76906071\" class=\"clearfix be-tab-content\">\n<h3><span style=\"font-size: 12pt; color: #800000;\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #af2d23;\"><strong><span style=\"font-size: 12pt;\">Nomenament per Registrador Mercantil -Article 265 de la Llei de Societats de Capital.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Quan la Junta General no haguera nomenat als auditors abans que finalitze l&#8217;exercici a auditar, havent de fer-ho, o les persones nomenades no accepten el c\u00e0rrec o no puguen complir les seues funcions, els administradors, el comissari del sindicat d&#8217;obligacionistes o qualsevol accionista podr\u00e0 sol\u00b7licitar del Registre Mercantil del domicili social la designaci\u00f3 de la persona o persones que hagen de realitzar l&#8217;auditoria, d&#8217;acord amb el que es disposa en el Reglament del Registre Mercantil. Si desitja accedir a la sol\u00b7licitud prema <a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitut_nomenament_auditor_265_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">ac\u00ed.<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">En les societats que no estiguen obligades a sotmetre els comptes anuals a verificaci\u00f3 per un auditor, els accionistes que representen, almenys, el 5 % del capital social podran sol\u00b7licitar del Registrador Mercantil del domicili social que, amb c\u00e0rrec a la societat, nom un auditor de comptes perqu\u00e8 efectue la revisi\u00f3 dels comptes anuals d&#8217;un determinat exercici sempre que no hagueren transcorregut tres mesos a comptar des de la data de tancament d&#8217;aquest exercici. Si desitja accedir a la sol\u00b7licitud prema <a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitud_auditor_per_soci_265_2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">ac\u00ed.<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #af2d1e;\"><strong><span style=\"font-size: 12pt;\">Nomenament d&#8217;auditors en societats no obligades verificaci\u00f3 -Article 359 del RRM.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Els socis de societat an\u00f2nima, de responsabilitat limitada o de societat comandit\u00e0ria per accions no obligades a la verificaci\u00f3 dels comptes anuals i de l&#8217;informe de gesti\u00f3 podran sol\u00b7licitar del Registrador Mercantil del domicili social el nomenament d&#8217;un o diversos auditors de comptes, amb c\u00e0rrec a la societat, quan conc\u00f3rreguen les seg\u00fcents circumst\u00e0ncies:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Que el sol\u00b7licitant o els sol\u00b7licitants representen, almenys, el 5 per 100 del capital social.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Que no hagen transcorregut tres mesos des de la data de tancament de l&#8217;exercici a auditar.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Al nomenament d&#8217;auditors contemplat en aquest article ser\u00e0 aplicable el que es disposa en els articles 354, 355, 356 i 358.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt; color: #af2d1e;\"><strong>Requisits de la sol\u00b7licitud<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">La sol\u00b7licitud de nomenament d&#8217;auditor de comptes es far\u00e0 mitjan\u00e7ant inst\u00e0ncia per <strong>triplicat,<\/strong> totes <strong>c\u00f2pies originals<\/strong> i degudament signades que expressaran les circumst\u00e0ncies seg\u00fcents:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Nom i cognoms, DNI i domicili del sol\u00b7licitant, amb indicaci\u00f3 del c\u00e0rrec que ostenta en la societat, o de la seua condici\u00f3 de soci. En cas de no ser soci fundacional haur\u00e0 d&#8217;acompanyar-se els documents acreditatius de la legitimaci\u00f3 del sol\u00b7licitant.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Denominaci\u00f3 i dades d&#8217;identificaci\u00f3 registral de la societat a auditar, aix\u00ed com el seu domicili.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Causa de la sol\u00b7licitud indicant expressament, en cas de ser el sup\u00f2sit de l&#8217;art. 265.2, la no obligaci\u00f3 de verificar comptes per part de la societat, indicant exercici a auditar amb el requisit que no haguera transcorregut tres mesos a comptar des de la data de tancament d&#8217;aquest exercici.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Data de la sol\u00b7licitud.<\/span><\/li>\n<\/ul>\n<\/div><div id=\"fragment-2-76906071\" class=\"clearfix be-tab-content\">\n<p style=\"text-align: justify;\"><span style=\"color: #af2d00;\"><strong><span style=\"font-size: 12pt;\">Nomenament d&#8217;expert independent-Article 338 del RRM.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">La sol\u00b7licitud de nomenament d&#8217;un o diversos experts independents per a l&#8217;elaboraci\u00f3 d&#8217;un informe sobre les aportacions no diner\u00e0ries a societats an\u00f2nimes o comandit\u00e0ries per accions es far\u00e0 mitjan\u00e7ant inst\u00e0ncia per triplicat, dirigida al Registrador Mercantil del domicili social, expressant les circumst\u00e0ncies seg\u00fcents: <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Denominaci\u00f3 i dades d&#8217;identificaci\u00f3 registral de la societat o, si escau, el nom i cognoms de les persones que promoguen la constituci\u00f3 de la societat, aix\u00ed com el seu domicili.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Descripci\u00f3 dels b\u00e9ns, amb indicaci\u00f3 del lloc en qu\u00e8 es troben, aix\u00ed com del n\u00famero i valor nominal i, si escau, prima d&#8217;emissi\u00f3 de les accions a emetre com a contrapartida.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Declaraci\u00f3 de no haver-se obtingut en els \u00faltims tres mesos una altra valoraci\u00f3 d&#8217;aquests b\u00e9ns, realitzada per expert independent nomenat pel Registrador Mercantil<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Data de la sol\u00b7licitud.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">La inst\u00e0ncia haur\u00e0 d&#8217;anar subscrita, almenys, per una de les persones que promoguen la constituci\u00f3 de la societat o, si ja estiguera constitu\u00edda, per la pr\u00f2pia societat.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u00c9s d&#8217;advertir<\/strong> que respecte a la descripci\u00f3 dels b\u00e9ns, en cas de b\u00e9ns immobles es far\u00e0 constar les dades d&#8217;inscripci\u00f3 en el Registre de la propietat corresponent; en cas de maquin\u00e0ria o vehicles a motor lloc on estiguen depositats, i les seues dades identificatives tals com a Marca, Model, Matricula, n\u00famero de motor, etc,<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #af2d1e;\"><strong><span style=\"font-size: 12pt;\">Sol\u00b7licituds<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Per a les sol\u00b7licituds d&#8217;expert i auditors, es realitzar\u00e0 una provisi\u00f3 de fons de <strong>250 euros<\/strong>, adjuntant el resguard bancari a la sol\u00b7licitud de nomenament.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">La documentaci\u00f3 haur\u00e0 de presentar-se en <strong>triplicat<\/strong> exemplar, pels mostradors que atenen la presentaci\u00f3 d&#8217;escriptures i documents a inscripci\u00f3.<\/span><\/p>\n<\/div><div id=\"fragment-3-76906071\" class=\"clearfix be-tab-content\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #af2d1e;\"><strong>Sol\u00b7licituds d&#8217;Auditor\u00a0\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitut_nomenament_auditor_265_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4132\" src=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png\" sizes=\"auto, (max-width: 32px) 100vw, 32px\" srcset=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png 256w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-150x150.png 150w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-50x50.png 50w\" alt=\"\" width=\"32\" height=\"32\" \/><span style=\"font-size: 12pt;\"><strong>Sol\u00b7licitud d&#8217;Auditor per l&#8217;Art. 265.1 (petici\u00f3 societat)- ha de generar-se per triplicat aquesta sol\u00b7licitud.\u00a0<\/strong><\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitud_auditor_per_soci_265_2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4132\" src=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png\" sizes=\"auto, (max-width: 32px) 100vw, 32px\" srcset=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png 256w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-150x150.png 150w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-50x50.png 50w\" alt=\"\" width=\"32\" height=\"32\" \/>Sol\u00b7licitud d&#8217;Auditor per l&#8217;Art. 265.2 (petici\u00f3 soci minoritari) \u2013 ha de generar-se per triplicat aquesta sol\u00b7licitud.<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitud_auditor_301.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4132\" src=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png\" sizes=\"auto, (max-width: 32px) 100vw, 32px\" srcset=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png 256w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-150x150.png 150w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-50x50.png 50w\" alt=\"\" width=\"32\" height=\"32\" \/>Sol\u00b7licitud Auditor article 301, augment de capital per compensaci\u00f3 de cr\u00e8dits.<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitud_auditor_303.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4132\" src=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png\" sizes=\"auto, (max-width: 32px) 100vw, 32px\" srcset=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png 256w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-150x150.png 150w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-50x50.png 50w\" alt=\"\" width=\"32\" height=\"32\" \/>Sol\u00b7licitud Auditor article 303, augment de capital amb c\u00e0rrec a reserves.\u00a0<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt; color: #af2d1e;\"><strong>Sol\u00b7licituds d&#8217;Expert\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitud_experts.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4132\" src=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png\" sizes=\"auto, (max-width: 32px) 100vw, 32px\" srcset=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube.png 256w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-150x150.png 150w, http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/la-computacion-en-nube-50x50.png 50w\" alt=\"\" width=\"32\" height=\"32\" \/><\/a><\/strong><\/span><span style=\"font-size: 12pt;\"><strong><a href=\"http:\/\/rmvalencia.com\/fileadmin\/Formularios\/Valenciano\/AuditorsiExperts\/sollicitud_experts.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Sol\u00b7licitud d&#8217;Expert. Societat en Constituci\u00f3.\u00a0<\/a><\/strong><\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>La provisi\u00f3 de fons del nomenament d&#8217;Auditor o Expert \u00e9s de 250 \u20ac.<\/strong>\u00a0<strong>Des d&#8217;ac\u00ed pot accedir al<\/strong> <a href=\"http:\/\/rmvalencia.com\/val\/pagament-provisions\/provisio-documents\/\"><strong>model 01 de pagament de provisi\u00f3.\u00a0<\/strong><\/a><\/span><\/p>\n<\/div><\/div>\n<div  class=\"tatsu-module tatsu-divider-wrap  tatsu-ByvYKKSkm   \"  ><style>.tatsu-ByvYKKSkm .tatsu-divider{height: 1px;width: 100%;background: #efefef;}.tatsu-ByvYKKSkm.tatsu-divider-wrap{text-align: left;}<\/style><hr class=\"tatsu-divider\"\/><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><\/div><style>.tatsu-row > .tatsu-frlwt6msi7ejxf66.tatsu-column{width: 100%;}.tatsu-frlwt6msi7ejxf66.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: none;}.tatsu-frlwt6msi7ejxf66 > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-frlwt6msi7ejxf66 > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-frlwt6msi7ejxf66 > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-frlwt6msi7ejxf66 > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><style>.tatsu-frlwt6mr4jhtj18.tatsu-section{background-color: rgba(255,247,247,1);}.tatsu-frlwt6mr4jhtj18 .tatsu-section-pad{padding: 10px 0px 10px 0px ;}.tatsu-frlwt6mr4jhtj18 > .tatsu-bottom-divider{z-index: 9999;}.tatsu-frlwt6mr4jhtj18 > .tatsu-top-divider{z-index: 9999;}<\/style><\/div>\n","protected":false},"excerpt":{"rendered":"<p><a href=\"https:\/\/rmvalencia.com\/val\/mercantil\/auditors-i-experts\/\" class=\"more-link style3-button\">Read More<\/a><\/p>","protected":false},"author":8,"featured_media":0,"parent":6249,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-with-title.php","meta":{"footnotes":""},"class_list":["post-6296","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages\/6296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/comments?post=6296"}],"version-history":[{"count":0,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages\/6296\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages\/6249"}],"wp:attachment":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/media?parent=6296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}