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["INFO",null,null," "]
[]
["INPUTS"]
[]
["u",null,null,"INFORMACIÓN SOBRE EL PROYECTO"]
[]
[null,null,null,"Alcances u",{"$nulls":10},"Verificación de la Capacidad Financiera de las empresas que se acogen a los fondos concedidos por el MITMS al amparo del PRTR."]
[]
[null,null,null,"Fecha de solicitud u",{"$nulls":22},"DÍA",10,"MES","NOVIEMBRE",null,"AÑO",{"$f":"YEAR(NOW())","v":2024}]
[]
["u",null,null,"ACRÓNIMOS DE HOJAS"]
[]
[null,null,null,1,null,null,null,"INFO",{"$nulls":7},"-",null,"Hoja de información sobre el modelo."]
[]
[null,null,null,{"$f":"D13+1","v":2},null,null,null,"EEFF",{"$nulls":7},"-",null,"Estados Financieros tomados como Inputs."]
[]
[null,null,null,{"$f":"D15+1","v":3},null,null,null,"RATIOS",{"$nulls":7},"-",null,"Ratios extraídos de los Estados Financieros."]
[]
[null,null,null,{"$f":"D17+1","v":4},null,null,null,"ANÁLISIS\nUMBRALES",{"$nulls":7},"-",null,"Explotación numérica de resultados."]
[]
[null,null,null,{"$f":"D19+1","v":5},null,null,null,"ANÁLISIS\nGRÁFICO",{"$nulls":7},"-",null,"Explotación gráfica de resultados."]
[]
["u",null,null,"INSTRUCCIONES PARA LA CUMPLIMENTACIÓN DEL FICHERO DE VERIFICACIÓN DE CAPACIDAD FINANCIERA (VCF) DE LAS EMPRESAS"]
[]
[null,null,null,1,null,null,"Los solicitantes deben someterse a una verificación de la capacidad financiera y operativa para determinar si pueden llevar a cabo los proyectos propuestos."]
[null,null,null,2,null,null,"La demostración de la capacidad financiera y operativa no se aplica a los solicitantes que sean: Entidad del sector público empresarial."]
[null,null,null,3,null,null,"Para propuestas presentadas en agrupación, este formulario VCF debe ser completado por separado por cada solicitante que no pertenezca a ninguna de las categorías mencionadas anteriormente, indicando como “costes subvencionables” aquellos que es responsable cada miembro de la agrupación de acuerdo con lo cumplimentado en la parte “A2.Beneficiarios” del portal de gestión de subvenciones. En conformidad con dichos costes, cada solicitante de la agrupación deberá indicar la subvención equivalente a los costes que va a soportar.  Además, todas las cuentas financieras certificadas y los estados de cuenta que respaldan la información contenida en este formulario también deben adjuntarse en el portal de gestión de subvenciones junto con el formulario para permitir la verificación cruzada de la fiabilidad de la información proporcionada."]
[null,null,null,4,null,null,"La verificación de la capacidad financiera consiste en un análisis financiero basado en un conjunto de ratios. Las ratios consideradas para esta VCF así como sus umbrales se muestran en la pestaña \"RATIOS\". Cada parámetro podrá ser evaluado como \"bueno\" (2 puntos), \"aceptable\" (1 punto) o \"débil \" (0 puntos)\nLa ratio de co-financiación tiene un trato especial al ser valorada únicamente como \"buena\" (2 puntos) o \"débil\" (0 puntos). \nPara ser económicamente viable, una organización solicitante debe ser solvente, rentable y autónoma. Debería ser capaz de cubrir sus compromisos a corto y largo plazo y ser capaz de generar beneficios de forma independiente."]
[null,null,null,5,null,null,"Los solicitantes deberán rellenar las celdas sombreadas en amarillo dentro de la pestaña de Estados Financieros “EEFF”:\na.\tEn la celda AE8 se encuentra seleccionado por defecto el año 2019, pudiendo introducir los datos relativos al mejor de los tres últimos ejercicios (2021, 2022 o 2023).\nb.\tEn las celdas 12 a 66 de la columna AE se incluirán los datos financieros solicitados conforme al “Modelo abreviado de cuentas anuales normalizadas”. Se ha incluido en la fila 27 \"otros conceptos\" con objeto de incluir aquellos ingresos (con signo positivo) y costes (con signo negativo) que no puedan identificarse en el resto de conceptos de la cuenta de Pérdidas y Ganancias.\nc.\tLa celda AE67 comprueba que los datos introducidos en el Balance de Situación estén equilibrados.\nd.\tEn las celdas AE69, AE70 y AE71 se deberán incluir los datos de plazo, coste estimado y subvención solicitada del proyecto en cuestión. El plazo ha de coincidir con la fecha de inicio y fin de proyecto. Tal y como se indica en el punto 3, en el caso de agrupaciones, el coste estimado y subvencion solicitada ha de ser equivalente y ponderado a lo cumplimentado en la parte “A2.Beneficiarios” del portal de gestión de subvenciones.\ne.Si lo considera relevante, la empresa podrá aportar también los datos financieros consolidados de otros años (columnas AF, AG, AH, AI) con el objeto de aportar un mayor grado de información."]
[null,null,null,6,null,null,"Los solicitantes que debido a la fecha de constitución o de inicio de actividades, no dispongan de sus cuentas anuales correspondientes a ninguno de los tres últimos ejercicios podrán proporcionar una carta de respaldo de una tercera parte de conformidad con el modelo B.6.3 establecido, que deberá ir acompañada de las cuentas anuales de la tercera parte y el presente formulario de verificación de capacidad financiera."]
[null,null,null,7,null,null,"Una puntuación reducida para un solicitante individual no excluye automáticamente al solicitante o a la propuesta en sí de ser evaluados. El impacto potencial será evaluado minuciosamente por el Comité Técnico de Valoración caso por caso y puede dar lugar a requisitos adicionales que deben ser cumplidos por los solicitantes involucrados."]
[]
["LÍMITE PRESENTABLE DEL MODELO"]
["LISTAS"]
[1,"ENERO"]
[2,"FEBRERO"]
[3,"MARZO"]
[4,"ABRIL"]
[5,"MAYO"]
[6,"JUNIO"]
[7,"JULIO"]
[8,"AGOSTO"]
[9,"SEPTIEMBRE"]
[10,"OCTUBRE"]
[11,"NOVIEMBRE"]
[12,"DICIEMBRE"]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
[20]
[21]
[22]
[23]
[24]
[25]
[26]
[27]
[28]
[29]
[30]
[31]
["FIN DEL MODELO"]

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[]
[]
["ID.",null,null,"CONCEPTO",{"$nulls":26},"DATOS ESTADOS FINANCIEROS ANUALES",null,null,"OBSERVACIONES"]
[{"$nulls":31},"OTROS AÑOS (opcional)"]
[]
[{"$nulls":30},2021]
[]
[1,null,null,"CUENTA DE PÉRDIDAS Y GANANCIAS"]
["1.1",null,null,"INGRESOS DE EXPLOTACIÓN",{"$nulls":26},{"$f":"SUM(AE$12:AE$14)","v":0},{"$f":"SUM(AF$12:AF$14)","v":0},0]
["1.1.1",null,null,"IMPORTE NETO DE LA CIFRA DE NEGOCIOS",{"$nulls":26},0,0,0]
["1.1.2",null,null,"VARIACIÓN DE EXISTENCIAS",{"$nulls":26},0,0,0]
["1.1.3",null,null,"OTROS INGRESOS DE EXPLOTACIÓN",{"$nulls":26},0,0,0]
["1.2",null,null,"GASTOS DE EXPLOTACIÓN",{"$nulls":26},{"$f":"SUM(AE$16:AE$19)","v":0},{"$f":"SUM(AF$16:AF$19)","v":0},0]
["1.2.1",null,null,"APROVISIONAMIENTOS",{"$nulls":26},0,0,0]
["1.2.2",null,null,"PERSONAL",{"$nulls":26},0,0,0]
["1.2.3",null,null,"OTROS GASTOS DE EXPLOTACIÓN",{"$nulls":26},0,0,0]
["1.2.4",null,null,"AMORTIZACIONES",{"$nulls":26},0,0,0]
["1.3",null,null,"EBITDA",{"$nulls":26},{"$f":"AE$11-AE$15+AE$19","v":0},{"$f":"AF$11-AF$15+AF$19","v":0},0]
["1.4",null,null,"RESULTADO BRUTO DE EXPLOTACIÓN",{"$nulls":26},{"$f":"AE$11-AE$15","v":0},{"$f":"AF$11-AF$15","v":0},0]
["1.5",null,null,"RESULTADO FINANCIERO",{"$nulls":26},{"$f":"AE$24-AE$23-AE$25","v":0},{"$f":"AF$24-AF$23-AF$25","v":0},0]
["1.5.1",null,null,"INTERESES PAGADOS",{"$nulls":26},0,0,0]
["1.5.2",null,null,"INGRESOS FINANCIEROS",{"$nulls":26},0,0,0]
["1.5.3",null,null,"OTROS GASTOS FINANCIEROS",{"$nulls":26},0,0,0]
["1.6",null,null,"OTROS CONCEPTOS",{"$nulls":26},{"$f":"AE27","v":0},{"$f":"AF27","v":0},0]
["1.6.1",null,null,"OTROS CONCEPTOS (+/-)",{"$nulls":26},0,0,0]
["1.7",null,null,"RESULTADO ANTES DE IMPUESTOS",{"$nulls":26},{"$f":"SUM(AE$21:AE$22)+AE26","v":0},{"$f":"SUM(AF$21:AF$22)+AF26","v":0},0]
["1.7.1",null,null,"IMPUESTO DE SOCIEDADES",{"$nulls":26},0,0,0]
["1.8",null,null,"RESULTADO DESPUÉS DE IMPUESTOS",{"$nulls":26},{"$f":"AE$28-AE$29","v":0},{"$f":"AF$28-AF$29","v":0},0]
["1.8.1",null,null,"TIPO EFECTIVO",{"$nulls":26},{"$f":"IFERROR(AE$29/AE$28,\"\")","v":""},{"$f":"IFERROR(AF$29/AF$28,\"\")","v":""},""]
[2,null,null,"BALANCE DE SITUACIÓN"]
["TA",null,null,"TOTAL ACTIVO",{"$nulls":26},{"$f":"SUM(AE$34,AE$41)","v":0},{"$f":"SUM(AF$34,AF$41)","v":0},0]
["A)",null,null,"ACTIVO NO CORRIENTE",{"$nulls":26},{"$f":"SUM(AE$35:AE$40)","v":0},{"$f":"SUM(AF$35:AF$40)","v":0},0]
["I.",null,null,"INMOVILIZADO INTANGIBLE",{"$nulls":26},0,0,0]
["II.",null,null,"INMOVILIZADO MATERIAL",{"$nulls":26},0,0,0]
["III.",null,null,"INVERSIONES INMOBILIARIAS",{"$nulls":26},0,0,0]
["IV.",null,null,"INVERSIÓN EN EMPRESAS DEL GRUPO Y ASOCIADAS A LARGO PLAZO",{"$nulls":26},0,0,0]
["V.",null,null,"INVERSIONES FINANCIERAS A LARGO PLAZO",{"$nulls":26},0,0,0]
["VI.",null,null,"ACTIVOS POR IMPUESTO DIFERIDO",{"$nulls":26},0,0,0]
["B)",null,null,"ACTIVO CORRIENTE",{"$nulls":26},{"$f":"SUM(AE$42:AE$48)","v":0},{"$f":"SUM(AF$42:AF$48)","v":0},0]
["I.",null,null,"ACTIVOS NO CORRIENTES MANTERNIDOS PARA LA VENTA",{"$nulls":26},0,0,0]
["II.",null,null,"EXISTENCIAS",{"$nulls":26},0,0,0]
["III.",null,null,"DEUDORES COMERCIALES Y OTRAS CUENTAS A COBRAR",{"$nulls":26},0,0,0]
["IV.",null,null,"INVERSIONES EN EMPRESAS DEL GRUPO Y ASOCIADAS A CORTO PLAZO",{"$nulls":26},0,0,0]
["V.",null,null,"INVERSIONES FINANCIERAS A CORTO PLAZO ",{"$nulls":26},0,0,0]
["VI.",null,null,"PERIODIFICACIONES A CORTO PLAZO",{"$nulls":26},0,0,0]
["VII.",null,null,"EFECTIVO Y OTROS ACTIVOS LÍQUIDOS EQUIVALENTES",{"$nulls":26},0,0,0]
["TPN",null,null,"TOTAL PASIVO y NETO",{"$nulls":26},{"$f":"SUM(AE$50,AE$54,AE$60)","v":0},{"$f":"SUM(AF$50,AF$54,AF$60)","v":0},0]
["A)",null,null,"PATRIMONIO NETO",{"$nulls":26},{"$f":"SUM(AE51:AE53)","v":0},{"$f":"SUM(AF51:AF53)","v":0},0]
["A-1)",null,null,"FONDOS PROPIOS",{"$nulls":26},0,0,0]
["A-2)",null,null,"AJUSTES POR CAMBIO DE VALOR",{"$nulls":26},0,0,0]
["A-3)",null,null,"SUBVENCIONES, DONACIONES Y LEGADOS RECIBIDOS",{"$nulls":26},0,0,0]
["B)",null,null,"PASIVO NO CORRIENTE",{"$nulls":26},{"$f":"SUM(AE55:AE59)","v":0},{"$f":"SUM(AF55:AF59)","v":0},0]
["I.",null,null,"PROVISIONES A LARGO PLAZO",{"$nulls":26},0,0,0]
["II.",null,null,"DEUDAS A LARGO PLAZO",{"$nulls":26},0,0,0]
["III.",null,null,"DEUDAS CON EMPRESAS DEL GRUPO Y ASOCIADAS A LARGO PLAZO",{"$nulls":26},0,0,0]
["IV.",null,null,"PASIVOS POR IMPUESTO DIFERIDO",{"$nulls":26},0,0,0]
["V.",null,null,"PERIODIFICACIONES A LARGO PLAZO",{"$nulls":26},0,0,0]
["B)",null,null,"PASIVO CORRIENTE",{"$nulls":26},{"$f":"SUM(AE61:AE66)","v":0},{"$f":"SUM(AF61:AF66)","v":0},{"$f":"SUM(AG61:AG66)","v":0}]
["1.",null,null,"PASIVOS VINCULADOS CON ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA",{"$nulls":26},0,0,0]
["II.",null,null,"PROVISIONES A CORTO PLAZO",{"$nulls":26},0,0,0]
["III.",null,null,"DEUDAS A CORTO PLAZO",{"$nulls":26},0,0,0]
["IV.",null,null,"DEUDAS CON EMPRESAS DEL GRUPO Y ASOCIADAS A CORTO PLAZO",{"$nulls":26},0,0,0]
["V.",null,null,"ACREEDORES COMERCIALES Y OTRAS CUENTAS A PAGAR",{"$nulls":26},0,0,0]
["VI.",null,null,"PERIODIFICACIONES A CORTO PLAZO",{"$nulls":26},0,0,0]
["COMPROBACIÓN u",{"$nulls":29},{"$f":"IF(ABS(AE33-AE49)=0,\"CORRECTO\",\"COMPROBAR\")","v":"CORRECTO"},{"$f":"IF(ABS(AF33-AF49)=0,\"CORRECTO\",\"COMPROBAR\")","v":"CORRECTO"},"CORRECTO"]
[3,null,null,"OTRA INFORMACIÓN"]
["3.1",null,null,"DURACIÓN DEL PROYECTO EXPRESADA EN MESES",{"$nulls":26},0]
["3.2",null,null,"COSTE TOTAL DEL PROYECTO",{"$nulls":26},0]
["3.3",null,null,"SUBVENCIÓN SOLICITADA",{"$nulls":26},0]
[]
["LIMITE PRESENTABLE DEL MODELO"]
["FIN DEL MODELO"]

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["RATIOS"]
[]
[]
[]
[1,null,null,"RATIO FINANCIERO",{"$nulls":19},{"$f":"\"CÁLCULO\"","v":"CÁLCULO"},{"$nulls":17},"RESULTADO CÁLCULOS"]
[{"$nulls":41},{"$f":"EEFF!AE8","v":2021},{"$nulls":7},{"$f":"EEFF!AF8","v":0},{"$nulls":7},{"$f":"EEFF!BB8","v":0}]
["6.1",null,null,"SOLVENCIA"]
["6.1.1",null,null,"PASIVO",{"$nulls":37},{"$f":"EEFF!$AE$54+EEFF!$AE$60","v":0},{"$nulls":7},{"$f":"EEFF!$AF$54+EEFF!$AF$60","v":0},{"$nulls":7},{"$f":"EEFF!$AG$54+EEFF!$AG$60","v":0}]
["6.1.2",null,null,"PATRIMONIO NETO",{"$nulls":37},{"$f":"EEFF!$AE$50","v":0},{"$nulls":7},{"$f":"EEFF!$AF$50","v":0},{"$nulls":7},{"$f":"EEFF!$AG$50","v":0}]
["6.1.3",null,null,"RATIO DE SOLVENCIA",{"$nulls":37},{"$f":"IFERROR(AP$8/AP$9,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(AX$8/AX$9,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(BF$8/BF$9,\"\")","v":""}]
["6.2",null,null,"AUTONOMÍA"]
["6.2.1",null,null,"INTERESES PAGADOS",{"$nulls":37},{"$f":"EEFF!$AE$23","v":0},{"$nulls":7},{"$f":"EEFF!$AF$23","v":0},{"$nulls":7},{"$f":"EEFF!$AG$23","v":0}]
["6.2.2",null,null,"RESULTADO BRUTO DE EXPLOTACIÓN",{"$nulls":37},{"$f":"EEFF!$AE$21","v":0},{"$nulls":7},{"$f":"EEFF!$AF$21","v":0},{"$nulls":7},{"$f":"EEFF!$AG$21","v":0}]
["6.2.3",null,null,"RATIO DE AUTONOMÍA",{"$nulls":37},{"$f":"IFERROR(AP$12/(AP$13),\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(AX$12/(AX$13),\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(BF$12/(BF$13),\"\")","v":""}]
["6.3",null,null,"RENTABILIDAD SOBRE VENTAS I"]
["6.3.1",null,null,"RESULTADO BRUTO DE EXPLOTACIÓN",{"$nulls":37},{"$f":"EEFF!$AE$21","v":0},{"$nulls":7},{"$f":"EEFF!$AF$21","v":0},{"$nulls":7},{"$f":"EEFF!$AG$21","v":0}]
["6.3.2",null,null,"IMPORTE NETO DE LA CIFRA DE NEGOCIO",{"$nulls":37},{"$f":"EEFF!$AE$12","v":0},{"$nulls":7},{"$f":"EEFF!$AF$12","v":0},{"$nulls":7},{"$f":"EEFF!$AG$12","v":0}]
["6.3.3",null,null,"RENTABILIDAD I",{"$nulls":37},{"$f":"IFERROR(AP$16/AP$17,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(AX$16/AX$17,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(BF$16/BF$17,\"\")","v":""}]
["6.4",null,null,"RENTABILIDAD SOBRE VENTAS II"]
["6.4.1",null,null,"RESULTADO DESPUÉS DE IMPUESTOS",{"$nulls":37},{"$f":"EEFF!$AE$30","v":0},{"$nulls":7},{"$f":"EEFF!$AF$30","v":0},{"$nulls":7},{"$f":"EEFF!$AG$30","v":0}]
["6.3.2",null,null,"IMPORTE NETO DE LA CIFRA DE NEGOCIO",{"$nulls":37},{"$f":"EEFF!$AE$12","v":0},{"$nulls":7},{"$f":"EEFF!$AF$12","v":0},{"$nulls":7},{"$f":"EEFF!$AG$12","v":0}]
["6.3.3",null,null,"RENTABILIDAD II",{"$nulls":37},{"$f":"IFERROR(AP$20/AP$21,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(AX$20/AX$21,\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(BF$20/BF$21,\"\")","v":""}]
["6.5",null,null,"CO-FINANCIACIÓN"]
["6.6.1",null,null,"RESULTADO DESPUÉS DE IMPUESTOS",{"$nulls":37},{"$f":"EEFF!$AE$30","v":0},{"$nulls":7},{"$f":"EEFF!$AF$30","v":0},{"$nulls":7},{"$f":"EEFF!$AG$30","v":0}]
["6.6.2",null,null,"DURACIÓN DEL PROYECTO EXPRESADA EN AÑOS",{"$nulls":37},{"$f":"EEFF!$AE$69/12","v":0},{"$nulls":7},{"$f":"EEFF!$AE$69/12","v":0},{"$nulls":7},{"$f":"EEFF!$AE$69/12","v":0}]
["6.6.3",null,null,"COSTE TOTAL DEL PROYECTO",{"$nulls":37},{"$f":"EEFF!$AE$70","v":0},{"$nulls":7},{"$f":"EEFF!$AE$70","v":0},{"$nulls":7},{"$f":"EEFF!$AE$70","v":0}]
["6.6.4",null,null,"SUBVENCIÓN SOLICITADA",{"$nulls":37},{"$f":"EEFF!$AE$71","v":0},{"$nulls":7},{"$f":"EEFF!$AE$71","v":0},{"$nulls":7},{"$f":"EEFF!$AE$71","v":0}]
["6.6.5",null,null,"RATIO DE CO-FINANCIACIÓN",{"$nulls":37},{"$f":"IFERROR(AP$24*AP$25/(AP$26-AP$27),\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(AX$24*AX$25/(AX$26-AX$27),\"\")","v":""},{"$nulls":7},{"$f":"IFERROR(BF$24*BF$25/(BF$26-BF$27),\"\")","v":""}]
["RESULTADO FINAL ÚLTIMO AÑO"]
[]
["LIMITE PRESENTABLE DEL MODELO"]
["FIN DEL MODELO"]

{"sheet":"ANÁLISIS UMBRALES","index":3,"n_rows":64,"n_cols":19,"rows_kept":64,"cut":false,"hidden":false,"merged":[[16,18,18,19],[16,8,18,8],[16,9,18,9],[10,11,12,11],[10,12,12,12],[10,14,12,14],[10,15,12,15],[10,17,12,17],[16,12,18,12],[16,14,18,14],[10,18,12,19],[13,8,15,8],[13,15,15,15],[13,17,15,17],[13,18,15,19],[10,10,12,10],[16,15,18,15],[16,17,18,17],[16,13,18,13],[10,13,12,13],[13,13,15,13],[44,8,46,9],[41,2,43,7],[41,8,43,9],[38,2,40,7],[38,8,40,9],[47,0,49,1],[57,6,59,11],[41,0,43,1],[44,0,46,1],[38,0,40,1],[7,0,9,1],[53,0,55,5],[53,6,55,7],[57,0,59,5],[51,0,52,5],[51,6,52,7],[47,2,49,7],[47,8,49,9],[5,18,5,19],[6,18,6,19],[7,8,9,8],[7,18,9,19],[10,8,12,8],[44,2,46,7],[19,2,22,7],[19,18,22,19],[19,8,22,8],[19,9,22,9],[19,10,22,10],[19,11,22,11],[19,17,22,17],[19,12,22,12],[19,14,22,14],[35,2,37,7],[7,16,9,16],[10,16,12,16],[7,11,9,11],[5,16,6,17],[5,8,6,9],[5,10,6,11],[5,12,6,12],[7,12,9,12],[7,14,9,14],[7,15,9,15],[7,9,9,9],[7,10,9,10],[19,15,22,15],[5,15,6,15],[5,13,6,14],[19,0,22,1],[13,9,15,9],[13,10,15,10],[13,11,15,11],[16,2,18,7],[13,2,15,7],[13,0,15,1],[16,10,18,10],[16,11,18,11],[16,0,18,1],[4,0,6,1],[4,2,6,7],[10,0,12,1],[13,12,15,12],[13,14,15,14],[4,8,4,19],[10,2,12,7],[7,2,9,7],[7,17,9,17],[10,9,12,9],[7,13,9,13],[27,0,29,7],[27,8,29,8],[27,9,29,9],[27,10,29,10],[27,11,29,11],[25,0,26,7],[26,8,26,9],[26,10,26,11],[35,8,37,9],[32,8,34,9],[35,0,37,1],[32,0,34,1],[32,2,34,7],[25,8,25,11]]}
["RATIOS"]
[]
[]
["Análisis de ratios - Calculos y evaluación"]
["Ratio",null,"Cálculo",{"$nulls":5},"Puntuación"]
[{"$nulls":8},0,null,"Puntos",null,1,"Punto",null,2,"Puntos",null,"No aplicable"]
[{"$nulls":18},"-"]
["Solvencia",{"$nulls":7},"<",{"$f":"AUXILIAR!D4","v":0},">",{"$f":"O8","v":6},{"$f":"AUXILIAR!B4","v":4},"≤ X ≤",{"$f":"AUXILIAR!C4","v":6},{"$f":"J8","v":0},"≤ X <",{"$f":"M8","v":4},"-"]
[]
[]
["Autonomía",{"$nulls":7},"<",{"$f":"AUXILIAR!D5","v":0},">",{"$f":"O11","v":0.4},{"$f":"AUXILIAR!B5","v":0.3},"≤ X ≤",{"$f":"AUXILIAR!C5","v":0.4},{"$f":"J11","v":0},"≤ X <",{"$f":"M11","v":0.3},"Resultado bruto de explotación = 0"]
["Autonomía"]
[]
["Rentabilidad Ventas I",{"$nulls":7},"<",{"$f":"M14","v":0.05},null,null,{"$f":"AUXILIAR!B6","v":0.05},"≤ X ≤",{"$f":"AUXILIAR!C6","v":0.15},">",null,{"$f":"O14","v":0.15},"Importe neto de cifras de negocio = 0"]
["Rentabilidad I"]
[]
["Rentabilidad Ventas II",{"$nulls":7},"<",{"$f":"M17","v":0.02},null,null,{"$f":"AUXILIAR!B7","v":0.02},"≤ X ≤",{"$f":"AUXILIAR!C7","v":0.04},">",null,{"$f":"O17","v":0.04},"Importe neto de cifras de negocio = 0"]
["Rentabilidad I"]
[]
["Co-Financiación",{"$nulls":7},"≤",{"$f":"AUXILIAR!B8","v":1},{"$nulls":5},">",null,{"$f":"J20","v":1},"-"]
[]
[]
[]
[]
["Análisis de ratios - Umbrales "]
["Tabla de Umbrales",{"$nulls":7},"Umbrales"]
[{"$nulls":8},"Débil",null,"Buena"]
["Resultados Ratios Financieros",{"$nulls":7},"<",5,"≥",{"$f":"J28","v":5}]
[]
[]
[]
["Análisis de ratios - Resultados"]
["Ratios",null,"Cálculo",{"$nulls":5},"Puntuación"]
[]
[]
[{"$f":"A8","v":"Solvencia"},null,{"$f":"RATIOS!AP10","v":""},{"$nulls":5},{"$f":"IFERROR(HLOOKUP($C$36,AUXILIAR!$A$11:$G$12,2,TRUE),0)","v":0}]
[]
[]
[{"$f":"A11","v":"Autonomía"},null,{"$f":"RATIOS!AP14","v":""},{"$nulls":5},{"$f":"IFERROR(HLOOKUP($C$39,AUXILIAR!$A$13:$G$14,2,TRUE),0)","v":0}]
[]
[]
[{"$f":"A14","v":"Rentabilidad Ventas I"},null,{"$f":"RATIOS!AP18","v":""},{"$nulls":5},{"$f":"IFERROR(HLOOKUP($C$42,AUXILIAR!$A$15:$G$16,2,TRUE),0)","v":0}]
[]
[]
[{"$f":"A17","v":"Rentabilidad Ventas II"},null,{"$f":"RATIOS!AP22","v":""},{"$nulls":5},{"$f":"IFERROR(HLOOKUP($C$45,AUXILIAR!$A$17:$G$18,2,TRUE),0)","v":0}]
[]
[]
[{"$f":"A20","v":"Co-Financiación"},null,{"$f":"RATIOS!AP28","v":""},{"$nulls":5},{"$f":"IFERROR(HLOOKUP($C$48,AUXILIAR!$A$19:$G$20,2,TRUE),0)","v":0}]
[]
[]
[]
["Resultados",{"$nulls":5},"Puntuación"]
[]
["Resultados Ratios Financieros",{"$nulls":5},{"$f":"SUM($I$36:$J$50)","v":0}]
[]
[]
[]
["Conclusion",{"$nulls":5},{"$f":"\"La verificación de capacidad financiera de la empresa ha obtenido una puntuación total de \"&$G$54&\" puntos considerándose \"&IF($G$54<$J$28,$I$27,$K$27)","v":"La verificación de capacidad financiera de la empresa ha obtenido una puntuación total de 0 puntos considerándose Débil"}]
[]
[]
[]
[]
["LIMITE PRESENTABLE DEL MODELO"]
["FIN DEL MODELO"]

{"sheet":"ANÁLISIS GRÁFICO","index":4,"n_rows":63,"n_cols":34,"rows_kept":63,"cut":false,"hidden":false,"merged":[[0,3,0,35],[38,0,38,2],[52,13,57,28],[49,0,49,2],[0,0,0,2],[41,13,46,28],[30,13,35,28],[19,13,24,28],[4,0,4,2],[4,3,4,29],[27,0,27,2],[5,0,5,2],[16,0,16,2],[8,13,13,28]]}
["RATIOS"]
[]
[]
[]
[1,null,null,{"$f":"RATIOS!$D$5","v":"RATIO FINANCIERO"}]
["1.1",null,null,{"$f":"RATIOS!$D$7","v":"SOLVENCIA"}]
[{"$nulls":30},"NO ACEPTABLE",10,10,10]
[{"$nulls":30},"ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$O$8","v":6},{"$f":"'ANÁLISIS UMBRALES'!$O$8","v":6},{"$f":"'ANÁLISIS UMBRALES'!$O$8","v":6}]
[{"$nulls":30},"BUENO",{"$f":"'ANÁLISIS UMBRALES'!$M$8","v":4},{"$f":"'ANÁLISIS UMBRALES'!$M$8","v":4},{"$f":"'ANÁLISIS UMBRALES'!$M$8","v":4}]
[{"$nulls":30},"NO ACEPTABLE",-10,-10,-10]
[{"$nulls":30},{"$f":"\"RATIO DE \"&$D6","v":"RATIO DE SOLVENCIA"},null,{"$f":"RATIOS!$AP$10","v":""}]
[]
[]
[]
[]
[]
["1.2",null,null,{"$f":"RATIOS!$D$11","v":"AUTONOMÍA"}]
[{"$nulls":30},"NO ACEPTABLE",1,1,1]
[{"$nulls":30},"ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$O$11","v":0.4},{"$f":"'ANÁLISIS UMBRALES'!$O$11","v":0.4},{"$f":"'ANÁLISIS UMBRALES'!$O$11","v":0.4}]
[{"$nulls":30},"BUENO",{"$f":"'ANÁLISIS UMBRALES'!$R$11","v":0.3},{"$f":"'ANÁLISIS UMBRALES'!$R$11","v":0.3},{"$f":"'ANÁLISIS UMBRALES'!$R$11","v":0.3}]
[{"$nulls":30},"NO ACEPTABLE",-0.5,-0.5,-0.5]
[{"$nulls":30},{"$f":"\"RATIO DE \"&$D17","v":"RATIO DE AUTONOMÍA"},null,{"$f":"RATIOS!$AP$14","v":""}]
[]
[]
[]
[]
[]
["1.3",null,null,{"$f":"RATIOS!$D$15","v":"RENTABILIDAD SOBRE VENTAS I"}]
[{"$nulls":30},"BUENO",3,3,3]
[{"$nulls":30},"ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$O$14","v":0.15},{"$f":"'ANÁLISIS UMBRALES'!$O$14","v":0.15},{"$f":"'ANÁLISIS UMBRALES'!$O$14","v":0.15}]
[{"$nulls":30},"NO ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$M$14","v":0.05},{"$f":"'ANÁLISIS UMBRALES'!$M$14","v":0.05},{"$f":"'ANÁLISIS UMBRALES'!$M$14","v":0.05}]
[{"$nulls":30},"NO ACEPTABLE",-0.5,-0.5,-0.5]
[{"$nulls":30},{"$f":"\"RATIO DE \"&$D28","v":"RATIO DE RENTABILIDAD SOBRE VENTAS I"},null,{"$f":"RATIOS!$AP$18","v":""}]
[]
[]
[]
[]
[]
["1.4",null,null,{"$f":"RATIOS!$D$19","v":"RENTABILIDAD SOBRE VENTAS II"}]
[{"$nulls":30},"BUENO",5,5,5]
[{"$nulls":30},"ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$O$17","v":0.04},{"$f":"'ANÁLISIS UMBRALES'!$O$17","v":0.04},{"$f":"'ANÁLISIS UMBRALES'!$O$17","v":0.04}]
[{"$nulls":30},"NO ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$M$17","v":0.02},{"$f":"'ANÁLISIS UMBRALES'!$M$17","v":0.02},{"$f":"'ANÁLISIS UMBRALES'!$M$17","v":0.02}]
[{"$nulls":30},"NO ACEPTABLE",-0.1,-0.1,-0.1]
[{"$nulls":30},{"$f":"\"RATIO DE \"&$D39","v":"RATIO DE RENTABILIDAD SOBRE VENTAS II"},null,{"$f":"RATIOS!$AP$22","v":""}]
[]
[]
[]
[]
[]
["1.5",null,null,{"$f":"RATIOS!$D$23","v":"CO-FINANCIACIÓN"}]
[]
[{"$nulls":30},"BUENO",10,10,10]
[{"$nulls":30},"NO ACEPTABLE",{"$f":"'ANÁLISIS UMBRALES'!$R$20","v":1},{"$f":"'ANÁLISIS UMBRALES'!$R$20","v":1},{"$f":"'ANÁLISIS UMBRALES'!$R$20","v":1}]
[{"$nulls":30},"NO ACEPTABLE",-1,-1,-1]
[{"$nulls":30},{"$f":"\"RATIO DE \"&$D50","v":"RATIO DE CO-FINANCIACIÓN"},null,{"$f":"RATIOS!$AP$28","v":""}]
[]
[]
[]
[]
[]
[]
["LIMITE PRESENTABLE DEL MODELO"]
["FIN DEL MODELO"]

{"sheet":"AUXILIAR","index":5,"n_rows":23,"n_cols":9,"rows_kept":23,"cut":false,"hidden":true,"merged":[[1,1,1,2]]}
["Ratios Umbrales"]
[null,"Aceptable"]
[null,"Min","Max","No aplica"]
[{"$f":"'ANÁLISIS GRÁFICO'!D6","v":"SOLVENCIA"},4,6,0]
[{"$f":"'ANÁLISIS GRÁFICO'!D17","v":"AUTONOMÍA"},0.3,0.4,0]
[{"$f":"'ANÁLISIS GRÁFICO'!D28","v":"RENTABILIDAD SOBRE VENTAS I"},0.05,0.15]
[{"$f":"'ANÁLISIS GRÁFICO'!D39","v":"RENTABILIDAD SOBRE VENTAS II"},0.02,0.04]
[{"$f":"'ANÁLISIS GRÁFICO'!D50","v":"CO-FINANCIACIÓN"},1]
[]
["Análisis de ratios - Resultados"]
[{"$f":"A4","v":"SOLVENCIA"},-100,{"$f":"D4","v":0},{"$f":"B4","v":4},{"$f":"C4+0.0001","v":6.0000999999999998}]
["Puntuación",0,2,1,0]
[{"$f":"+A5","v":"AUTONOMÍA"},-100,{"$f":"D5","v":0},{"$f":"B5","v":0.3},{"$f":"C5+0.0001","v":0.40010000000000001}]
["Puntuación",0,2,1,0]
[{"$f":"+A6","v":"RENTABILIDAD SOBRE VENTAS I"},-100,{"$f":"B6","v":0.05},{"$f":"C6+0.0001","v":0.15009999999999998}]
["Puntuación",0,1,2]
[{"$f":"+A7","v":"RENTABILIDAD SOBRE VENTAS II"},-100,{"$f":"B7","v":0.02},{"$f":"C7+0.0001","v":4.0100000000000004E-2}]
["Puntuación",0,1,2]
[{"$f":"+A8","v":"CO-FINANCIACIÓN"},-100,{"$f":"B8+0.0001","v":1.0001}]
["Puntuación",0,2]
[]
["Años"]
["Años para EFF",null,2018,2019,2020,2021,2022,2023,2024]