plan contable gubernamental 2015

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8/16/2019 Plan Contable Gubernamental 2015 http://slidepdf.com/reader/full/plan-contable-gubernamental-2015 1/210  ESOLUCIÓN DI ECTO AL Nº 010-2015-EF/51.01 - Lima, 12 de jui! 1 1101 1101.01 1101.0101 1101.0102 1101.02 1101.0202 1101.0203 1101.0204 1101.03 1101.0301 1101.030101 1101.030102 1101.030103 1101.030104 1101.030105 1101.030106 1101.030107 1101.030108 1101.030109 1101.03011 1101.030111 1101.0302 1101.0303 1101.0304 1101.04 1101.0401 1101.040101 1101.040102 1101.040103 1101.040104 1101.040105 1101.040106 1101.040107 1101.0402 1101.0404 1101.05 1101.0501 1101.0502 1101.06 1101.07 1101.08 1101.09 1101.0901

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Page 1: Plan Contable Gubernamental 2015

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  ESOLUCIÓN DI ECTO AL Nº 010-2015-EF/51.01 - Lima, 12 de jui!

1

1101

1101.011101.01011101.0102

1101.021101.02021101.02031101.02041101.031101.03011101.0301011101.0301021101.0301031101.030104

1101.0301051101.0301061101.0301071101.0301081101.0301091101.030111101.0301111101.03021101.03031101.0304

1101.041101.04011101.0401011101.0401021101.0401031101.0401041101.0401051101.0401061101.0401071101.0402

1101.04041101.051101.05011101.05021101.061101.071101.081101.091101.0901

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1101.0901011101.0901021101.09021101.111101.11011101.1102

1101.11041101.11051101.11061101.11071101.11091101.121101.12011101.12021101.12031101.1204

1101.12051101.12061101.12071101.12081101.120911021102.011102.021102.031102.041102.981102.9912011201.011201.01011201.0101011201.0101021201.0101031201.01021201.0102011201.0102021201.0102031201.021201.02011201.02021201.02031201.031201.03011201.0302

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1201.03031201.03041201.041201.04011201.04021201.0403

1201.051201.061201.981201.9912021202.011202.01011202.01021202.021202.0201

1202.02021202.031202.041202.051202.061202.071202.081202.08011202.08021202.08031202.08041202.091202.09011202.09021202.11202.981202.9912031203.011203.021203.031203.981203.9912041204.011204.021204.0312051205.01

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1205.021205.031205.041205.04011205.04021205.0403

1205.051205.05011205.05021205.061205.06011205.06021205.071205.081205.981205.99

12061206.0112091209.011209.021209.031209.03011209.03021209.0413011301.011301.01011301.01021301.021301.02011301.0201011301.0201021301.0201031301.031301.03011301.03021301.03031301.041301.04011301.051301.05011301.0501011301.0501021301.0502

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1301.0502011301.05031301.0503011301.0503021301.05041301.050401

1301.05991301.0599991301.061301.06011301.06021301.06031301.06041301.06991301.071301.0701

1301.081301.08011301.0801011301.0801021301.0801991301.08021301.0802011301.091301.09011301.09021301.09991301.11301.10011301.10021301.10031301.10041301.10051301.10061301.111301.11011301.11021301.11031301.11041301.11051301.11061301.121301.981301.991301.9901

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1301.99021301.99031301.99041301.999913021302.01

1302.021302.031302.03011302.03021302.03031302.03091302.041302.04011302.04021302.0403

1302.051302.9813031303.011303.01011303.0101011303.0101991303.01021303.0102011303.0102021303.0102991303.01031303.0103011303.0103991303.019913041304.011304.981304.9913051305.011305.021305.031305.9813061306.011306.021306.981307

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1307.011307.021307.031307.041307.051307.06

1307.071307.081307.9913081308.011308.021308.031308.041308.051308.06

1308.981308.9913091309.011309.021309.031309.041309.0513101310.011310.01011310.01021310.01031310.01041310.01051310.01061401

1401.011401.021401.031401.971401.981401.9914021402.011402.021402.031402.971402.98

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1402.9915011501.011501.01011501.0101011501.010197

1501.01021501.0102011501.0102971501.021501.02011501.0201011501.0201971501.02021501.0202011501.020297

1501.02031501.0203011501.0203971501.02041501.0204011501.0204971501.02051501.0205011501.0205971501.02981501.0298011501.0298971501.02991501.0299011501.0299971501.031501.03011501.0301011501.03021501.0302011501.03031501.0303011501.03041501.0304011501.03051501.0305011501.03061501.0306011501.0307

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1501.0307011501.03991501.0399011501.041501.04011501.0497

1501.051501.05011501.0501011501.0501021501.0501031501.0501041501.0501971501.05021501.0502011501.050297

1501.05031501.0503011501.0503971501.061501.06011501.06021501.06031501.06041501.06051501.06061501.0606011501.0606971501.06071501.0607011501.0607971501.06081501.06091501.071501.07011501.0701011501.0701021501.0701031501.0701041501.0701051501.0701061501.07021501.0702011501.0702021501.070203

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1501.0702041501.0702051501.0702061501.07031501.0703011501.070302

1501.0703031501.0703041501.0703051501.0703061501.07041501.0704011501.0704021501.0704031501.0704041501.070405

1501.0704061501.07051501.0705011501.0705021501.0705031501.0705041501.0705051501.0705061501.07061501.0706011501.0706021501.0706031501.0706041501.0706051501.0706061501.07071501.0707011501.0707971501.07081501.0708011501.0708971501.07091501.081501.08011501.0801011501.0801021501.0801031501.0801041501.080105

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1501.0801061501.08021501.0802011501.0802021501.0802031501.080204

1501.0802051501.0802061501.08031501.0803011501.0803021501.0803031501.0803041501.0803051501.0803061501.0804

1501.0804011501.0804021501.0804031501.0804041501.0804051501.0804061501.08051501.0805011501.0805021501.0805031501.0805041501.0805051501.0805061501.08061501.0806011501.0806021501.0806031501.0806041501.0806051501.0806061501.08071501.0807011501.0807021501.0807031501.0807041501.0807051501.0807061501.08081501.0899

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1501.0899011501.0899021501.0899031501.0899041501.0899051501.089906

1501.0899071501.0899081501.0899091501.091501.09011501.09031501.090415021502.011502.0101

1502.0101011502.0101971502.01021502.0102011502.0102971502.01031502.0103011502.0103971502.01041502.0104011502.0104971502.01051502.0105011502.0105971502.01061502.0106011502.0106971502.021502.031502.041502.051502.05011502.05971502.061502.06011502.0601011502.0601971502.06021502.060201

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1502.0602971502.06031502.0603011502.0603971502.071502.0701

1502.079715031503.011503.01011503.01021503.01031503.021503.02011503.0201011503.020102

1503.02021503.0202011503.0202021503.02031503.0203011503.0203021503.0203031503.02041503.0204011503.0204021503.02051503.0205011503.0205021503.02061503.0206011503.0206021503.02071503.0207011503.0207021503.02081503.0208011503.0208021503.02091503.0209011503.0209021503.0209031503.0209041503.0209051503.020906

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1503.0209991503.031503.041503.051503.061503.0601

1503.0601011503.0601021503.06021503.06031503.071503.07011503.07021503.081503.08011504

1504.021504.02011504.02021504.02031504.031504.03011504.03021504.03031504.041504.04011504.04021504.04031504.051504.05011504.05021504.05031504.071504.07011504.07021504.070315051505.011505.021505.031505.03011505.03021505.03031505.03991506

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1506.011506.021506.031506.041506.051506.06

1506.0915071507.011507.01011507.01021507.01031507.01041507.01051507.01061507.0107

1507.01081507.01091507.01991507.021507.02011507.02091507.02991507.031507.03011507.03021507.03091507.03991507.961507.971507.981507.991507.999915081508.011508.01011508.0101011508.0101971508.0101981508.0101991508.01021508.0102011508.0102971508.0102981508.010299

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1508.01031508.01041508.0104011508.0104021508.0104031508.010496

1508.0104971508.01051508.0105011508.0105971508.01061508.0106011508.0106021508.0106031508.0106041508.010605

1508.0106061508.01071508.0107011508.0107021508.0107971508.021508.02011508.02021508.02031508.02041508.0204011508.0204021508.0204031508.02051508.0205011508.0205021508.031508.03011508.03021508.041508.040115091509.011509.01011509.01021509.021509.02011509.0201011509.020102

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1509.02010315101510.011510.01011510.01021510.02

16011601.011601.01011601.01021601.01031601.01041601.021601.02011601.02021601.0299

1601.031601.99221012101.012101.01012101.0101012101.0101022101.0101032101.0101042101.0101092101.01022101.0102012101.0102022101.0102032101.0102042101.0102092101.01032101.0103012101.0103022101.0103032101.0103042101.0103092101.01042101.0104012101.0104022101.0104032101.0104042101.010409

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2101.01052101.0105012101.0105022101.0105032101.0105042101.010505

2101.0105062101.0105082101.0105092101.0105112101.0105132101.0105142101.0105162101.0105182101.0105192101.010591

2101.0105932101.0105942101.01062101.0106012101.0106022101.0106032101.0106042101.0106092101.01992101.0199012101.0199022101.0199032101.0199042101.0199092101.022101.02012101.02022101.02032101.02042101.02092101.032101.03012101.0301012101.0301022101.0301032101.0301042101.0301052101.0301062101.030107

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2101.0301082101.0301092101.030112101.0301112101.0301122101.030191

2101.0301922101.0301932101.03022101.0302012101.0302022101.0302032101.0302042101.0302092101.092101.0901

2101.0901012101.0901022101.0901032101.0901042101.0901092101.09992101.0999012101.0999022101.0999032101.0999042101.09990921022102.012102.022102.032102.03012102.0301012102.03022102.0302012102.0302022102.03992102.042102.04012102.0401012102.0401022102.04022102.052102.05012102.050101

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2102.0501022102.0501032102.0501042102.05022102.0502012102.050202

2102.0502032102.0502042102.9921032103.012103.01012103.0101012103.0101022103.01022103.02

2103.02012103.02022103.032103.042103.982103.992103.99012103.9901012103.9901022103.9901032103.9901042103.9901052103.9901062103.9901072103.9901082103.9901092103.990112103.9901112103.99032103.9903012103.99092103.99090121042104.012104.022104.032104.042104.052104.0501

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2104.05022104.05032104.05042104.05052104.05062104.0507

2104.05082104.05092104.0512104.062104.06012104.06022104.092104.090122012201.01

2201.022201.032201.03012201.03022201.0302012201.0302022201.0302032201.042201.04012201.0401012201.0401022201.0401032201.04022201.0402012201.0402022201.0402032201.04032201.0403012201.0403022201.04030323012301.012301.01012301.0101012301.0101022301.0101032301.01022301.0102012301.010202

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2301.0102032301.0102042301.0102052301.0102062301.0102072301.010208

2301.0102092301.0102992301.01032301.0103012301.0103992301.01042301.0104012301.0104992301.01052301.010501

2301.0105022301.0105032301.01062301.022301.02012301.0201012301.0201022301.0201032301.02022301.0202012301.0202022301.0202992301.02032301.0203012301.0203022301.0203032301.0203042301.0203992301.02042301.0204012301.0204022301.0204032301.0204042301.020523022302.012302.032302.03012302.030101

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2302.0301022302.03010323032303.012303.01022303.0103

2303.022303.02012303.02022303.020324012401.012401.01012401.0101012401.0101022401.010103

2401.0101042401.0101052401.0101062401.0101072401.0101082401.0101092401.0101992401.01022401.0102012401.01032401.0103012401.0103022401.022401.02012401.02022401.02032401.02042401.029925012501.012501.022501.032501.042501.052501.05012501.0501012501.05022501.062501.07

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2501.99330013001.013001.01013001.010101

3001.0101023001.01023001.0102013001.0102023001.0102033001.0102043001.0102053001.0102983001.0102993001.0103

3001.0103013001.0103023001.0103033001.01043001.01053001.0105013001.0105023001.01063001.0106013001.0106023001.01073001.0107013001.0107023001.0107033001.01083001.01093001.0109013001.0109023001.0109033001.0113001.01113001.0111013001.0111023001.0111033001.01123001.023001.02013001.02023101

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3101.013101.023101.0332013201.013201.0101

3201.0101013201.0101023201.0101033201.0101043201.01023201.0102013201.0102023201.0102993201.01033201.0104

3201.9934013401.013401.023401.033401.03013401.03023401.03033401.03043401.03053401.03063401.03073401.03083401.03093401.0313401.03113401.03123401.03133401.03143401.03153401.03163401.03173401.03183401.03193401.0323401.03213401.03223401.03233401.0324

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3401.03253401.03263401.03273401.03283401.03293401.033

3401.03313401.03323401.03333401.03343401.03353401.03363401.03373401.03383401.0339

ESTADO DE INGRE441014101.014101.01014101.0101014101.01024101.0102014101.0102024101.0102034101.0102044101.024101.02014101.0201014101.034101.03014101.0301014101.044101.04014101.0401014101.0401024101.0401034101.054101.05014101.0501014101.05024101.0502014101.064101.0601

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4101.06010141024102.014102.01014102.0101014102.0102

4102.0102014102.024102.02014102.0201014102.02024102.0202014102.02034102.0203014102.034102.0301

4102.03010141034103.014103.01014103.0101014103.01024103.0102014103.024103.02014103.0201014103.02024103.0202014103.034103.03014103.0301014103.0301024103.03024103.0302014103.03034103.0303014103.0303024103.0303034103.0303044103.0303054103.03044103.03040141044104.014104.0101

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4104.0101014104.0101024104.0101034104.0101044104.024104.0201

4104.02010141054105.014105.01014105.0101014105.0101024105.024105.02014105.0201014105.0202

4105.0202014105.0202024105.0202034105.0202044105.0202054105.0202064105.0202074105.0202084105.02034105.0203014105.02044105.0204014105.034105.03014105.0301014105.0301024105.0301994105.03024105.0302014105.0302024105.0302034105.0302994105.094105.09014105.0901014105.09010241064106.014106.0101

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4106.0101014106.0101024106.0101034106.0101044106.0101994106.0102

4106.0102014106.0102024106.01029941074107.014107.01014107.0101014107.0101024107.01024107.010201

4107.0102024107.01034107.0103014107.0103024107.024107.02014107.0201014107.0201024107.034107.03014107.0301014107.0301024107.044107.04014107.04024107.054107.05014107.050242014201.014201.01014201.0101014201.0101024201.0101034201.0101994201.01024201.0102014201.024201.0201

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4201.0201014201.0201024201.0201034201.02019942024202.01

4202.01014202.01010142034203.014203.01014203.01010243014301.014301.01014301.010101

4301.0101024301.0101034301.0101994301.024301.02014301.0201014301.0201024301.0201034301.0201044301.0201994301.034301.03014301.0301014301.0301024301.0301994301.044301.04014301.0401024301.0401034301.0401044301.0401054301.0401064301.0401074301.0401084301.0401094301.0401994301.054301.05014301.050101

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4301.0501024301.0501994301.064301.06014301.0601014301.060102

4301.0601034301.0601044301.0601994301.074301.07014301.0701014301.0701994301.094301.09014301.090101

4301.0901024301.09019943024302.014302.01014302.0101014302.0101024302.0101034302.0101044302.0101054302.0101994302.01024302.0102014302.0102024302.01034302.0103014302.0103024302.0103034302.0103044302.0103054302.0103064302.01044302.0104014302.0104024302.0104034302.0104994302.024302.02014302.020101

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4302.0201024302.0201034302.0201044302.0201054302.0201064302.0202

4302.0202014302.0202024302.0202034302.0202044302.0202054302.0202064302.0202074302.0202994302.034302.0301

4302.0301014302.0301024302.0301034302.0301044302.0301054302.0301064302.0301074302.0301084302.0301094302.0301994302.044302.04014302.0401014302.0401024302.0401034302.0401044302.0401054302.0401064302.0401074302.0401994302.054302.05014302.0501014302.0501024302.0501994302.05024302.0502014302.0502024302.050203

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4302.0801074302.0801084302.0801094302.080114302.0801114302.080112

4302.0801994302.094302.09014302.0901014302.0901024302.0901034302.0901044302.0901054302.0901064302.090107

4302.0901084302.0901994302.14302.10014302.1001014302.1001024302.1001034302.1001044302.1001054302.1001064302.1001074302.1001084302.1001094302.100114302.1001114302.1001124302.1001994302.114302.110143034303.014303.01014303.0101014303.0101024303.0101034303.0101994303.01024303.0102014303.010299

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4303.024303.02014303.0201014303.0201024303.0201034303.020104

4303.0201994303.02024303.0202014303.0202024303.0202034303.0202994303.034303.03014303.0301014303.030102

4303.0301034303.0301044303.0301054303.0301994303.03024303.0302014303.0302994303.044303.04014303.0401014303.0401024303.0401034303.0401044303.0401054303.0401064303.0401074303.0401084303.0401994303.04024303.0402014303.0402024303.0402034303.0402044303.0402054303.0402994303.04034303.0403014303.0403024303.040399

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4303.054303.05014303.0501014303.0501024303.0501034303.050199

4303.05024303.0502014303.0502024303.0502034303.0502994303.05034303.0503014303.0503024303.0503994303.09

4303.09014303.0901014303.0901024303.0901034303.0901044303.0901994303.09024303.0902014303.0902024303.0902034303.0902044303.0902054303.0902064303.0902074303.0902084303.0902094303.090214303.0902114303.0902124303.0902134303.0902144303.0902154303.0902164303.0902174303.0902184303.0902194303.090224303.0902214303.090222

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4303.0902234303.0902244303.0902254303.0902264303.0902274401

4401.014401.01014401.0101014401.0101024401.0101034401.0101044401.0101054401.01024401.0102014401.010202

4401.01034401.0103014401.0103024401.0103034401.0103044401.0103054401.024401.02014401.0201014401.0201024401.0201034401.0201044401.0201054401.02024401.0202014401.0202024401.02034401.0203014401.0203024401.0203034401.0203044401.0203054401.034401.03014401.0301014401.0301024401.0301034401.0301044401.030105

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4401.03024401.0302014401.0302024401.03034401.0303014401.030302

4401.0303034401.0303044401.03030544024402.014402.024402.034402.03014402.0301014402.030102

4402.0301034402.0301044402.0301054402.0301064402.0301074402.0301084402.03024402.0302014402.0302024402.03034402.0303014402.03044402.0304014402.03054402.0305014402.03064402.0306014402.0306024402.0306034402.0306044402.03074402.0307014402.0307024402.0307034402.0307044402.0307054402.0307064402.0307074402.030708

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4402.0307094402.03084402.03094402.044402.04014402.040101

4402.04024402.0402014402.0402024402.9944034403.014403.01014403.0101014403.0101024403.010103

4403.0101044403.0101054403.01024403.0102014403.0102024403.01034403.0103014403.0103024403.0103034403.0103044403.0103054403.024403.02014403.0201014403.0201024403.0201034403.0201044403.0201054403.02024403.0202014403.0202024403.034403.03014403.0301014403.0301024403.0301034403.0301044403.03024403.030201

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4403.0302024403.0302034403.044403.04014403.0401014403.040102

4403.0401034403.0401044403.0401054403.04024403.0402014403.0402024403.040344044404.014404.02

4404.034404.03014404.0301014404.0301024404.0301034404.0301044404.0301054404.0301064404.0301074404.0301084404.03024404.0302014404.0302024404.03034404.0303014404.03044404.0304014404.03054404.0305014404.03064404.0306014404.03074404.0307014404.0307024404.0307034404.0307044404.03084404.0308014404.030802

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4601.01014601.024601.02014601.02024601.02034601.0204

4601.02054601.020646024602.014602.01014602.0101014602.0101024602.0101034602.024602.0201

4602.0201014602.0201024602.02024602.0202014602.0202024602.02034602.0203014602.0203024602.0203034602.02044602.0204014602.0204024602.02054602.0205014602.0205024602.02064602.0206014602.0206024602.02074602.0207014602.0207024602.02084602.0208014602.0208024602.02094602.0209014602.0209024602.0209034602.020904

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4602.0209054602.0209064602.02099946034603.014603.0101

4603.0101014603.0101024603.0101034603.0101044603.0101054603.0101064603.0101074603.0101084603.0101994603.0102

4603.0102014603.0102024603.01034603.0103014603.0103024603.0103034603.01044603.01040146044604.014604.01014604.0101014604.0101024604.01010346054605.014605.024605.0347014701.014701.01014701.0101014701.0101024701.0101034701.0101994701.024701.02014701.0201014701.020102

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4701.0201994701.034701.03014701.03010148014801.01

4801.024801.03551015101.015101.01015101.0101015101.0101025101.0101035101.010104

5101.0101055101.0101065101.01025101.0102015101.0102025101.0102035101.0102045101.0102055101.0102995101.025101.02015101.0201015101.0201025101.02025101.0202995101.035101.03015101.0301015101.0301025101.0301035101.0301045101.0301055101.03025101.0302015101.0302025101.03035101.0303015101.0303025101.030399

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5101.045101.04015101.0401015101.0401025101.04025101.040201

5101.0402025101.0402995101.055101.05015101.0501015101.0501025101.05025101.0502995101.065101.0601

5101.0601015101.0601025101.06025101.0602995101.075101.07015101.0701015101.0701025101.07025101.0702015101.0702025101.0702035101.0702995101.07035101.0703015101.085101.08015101.0801015101.08025101.0802015101.095101.09015101.0901015101.0901025101.0901035101.09025101.0902015101.09035101.090301

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5101.0903025101.0903035101.0903045101.0903055101.0903065101.090307

5101.0903085101.0903995101.15101.10015101.1001015101.1001025101.1001035101.115101.11015101.110101

5101.1101025101.1101035101.1101045101.11025101.1102015101.1102025101.1102035101.1102045101.125101.12015101.1201015101.12025101.12020151025102.015102.01015102.0101015102.0101995102.01025102.0102015102.0102025102.0102035102.01020451035103.015103.01015103.0101015103.0101025103.010103

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5103.0101045103.0101055103.01010652015201.015201.0101

5201.0101015201.0101025201.0101035201.0101995201.01025201.0102015201.0102025201.0102035201.0102045201.010205

5201.01029952025202.015202.01015202.0101015202.01025202.0102015202.0102025202.0102035202.0102995202.025202.02015202.0201015202.0201025202.0201035202.0201995202.035202.03015202.0301015202.0301995202.03025202.0302015202.0302025202.0302995202.03035202.0303015202.0303995202.03045202.030401

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5202.0304025202.0304035202.03995202.03999953015301.01

5301.01015301.01025301.025301.02015301.0201015301.0201025301.0201035301.035301.03015301.0302

5301.03035301.045301.04015301.055301.05015301.0501015301.0501025301.05025301.0502015301.05035301.0503015301.0503025301.05045301.0504015301.05995301.0599995301.065301.06015301.06025301.06035301.06045301.06995301.075301.07015301.085301.08015301.0801015301.0801025301.080199

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5302.0202025302.0202035302.02035302.0203015302.0203995302.0204

5302.0204015302.0204025302.0204035302.0204045302.035302.03015302.0301015302.0301025302.045302.0401

5302.0401015302.0401025302.0401035302.0401045302.0401055302.0401995302.055302.05015302.0501015302.0501025302.0501035302.0501045302.0501995302.065302.06015302.0601015302.0601025302.06025302.0602015302.0602025302.0602995302.06035302.0603015302.0603025302.0603035302.0603045302.0603995302.06045302.060401

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5302.075302.07015302.0701015302.0701025302.0701035302.070104

5302.0701055302.0701995302.07025302.0702015302.0702025302.0702035302.0702045302.0702055302.0702065302.070207

5302.0702995302.07035302.0703015302.0703025302.07045302.0704015302.0704025302.0704035302.0704045302.07055302.0705015302.0705025302.0705045302.0705055302.0705065302.07065302.0706015302.07075302.0707015302.0707025302.07085302.0708015302.07095302.0709015302.0709025302.0709035302.0709045302.0709055302.070999

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5302.0715302.0710015302.0710025302.0710995302.07115302.071101

5302.0711025302.0711035302.0711045302.0711995302.085302.08015302.08025302.0954015401.01

5401.01015401.0101015401.0101025401.0101035401.0101045401.0101055401.01025401.0102015401.0102025401.01035401.0103015401.0103025401.0103035401.0103045401.0103055401.025401.02015401.0201015401.0201025401.0201035401.0201045401.0201055401.02025401.0202015401.0202025401.02035401.0203015401.0203025401.020303

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5401.0203045401.0203055401.035401.03035401.0303015401.030302

5401.0303035401.0303045401.03030554025402.015402.9954035403.015403.01015403.010101

5403.0101025403.0101035403.0101045403.0101055403.01025403.0102015403.0102025403.01035403.0103015403.0103025403.0103035403.0103045403.0103055403.025403.02015403.0201015403.0201025403.0201035403.0201045403.0201055403.02025403.0202015403.0202025403.035403.03015403.0301015403.0301025403.0301035403.030104

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5403.03025403.0302015403.0302025403.0302035403.045403.0403

54045404.015404.9955015501.015501.01015501.0101015501.0101025501.0101035501.0102

5501.0102015501.0102025501.0102035501.025501.02015501.0201015501.02025501.02020155025502.015502.01015502.0101015502.0101025502.0101035502.0101045502.0101995502.01025502.0102015502.0102025502.0102035502.0102045502.0102995502.025502.02015502.0201015502.0201025502.0201035502.0201045502.020105

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5502.0201995502.02025502.0202015502.0202025502.0202035502.020204

5502.0202055502.02029955035503.015503.01015503.0101015503.0101025503.01010355045504.01

5504.01015504.0101015504.01025504.0102015504.01035504.0103015504.025504.02015504.0201015504.02025504.0202015504.035504.03015504.0301015504.03025504.0302015504.03035504.03030155055505.015505.01015505.0101015505.0101025505.0101035505.01019955065506.015506.025506.0201

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5506.0201015506.0201025506.0201095506.9956015601.01

5601.01015601.0101015601.0101025601.0101035601.01025601.0102015601.0102025601.0102035601.0102045601.010205

5601.0102065601.0102075601.0102085601.0102095601.0102995601.01035601.0103015601.0103025601.0103995601.01045601.0104015601.0104995601.025601.02015601.0201015601.0201025601.0201035601.02025601.0202015601.0202025601.0202035601.0202995601.02035601.0203015601.0203025601.0203035601.0203045601.0203995602

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5602.015602.01015602.0101015602.0101025602.0101035602.0102

5602.0102015602.0102025602.0102035602.0102045602.0102055602.0102065602.0102075602.0102085602.0102095602.010299

5602.01035602.0103015602.0103995602.01045602.0104015602.0104995602.01055602.0105015602.025602.02015602.0201015602.0201025602.0201035602.02025602.0202015602.0202025602.0202995602.02035602.0203015602.0203025602.0203035602.0203045602.02039957015701.015701.01015701.01025701.01035701.02

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5701.02015701.02025701.035701.03015701.03025701.0303

5701.045701.04015701.04025701.04035701.055701.05015701.065701.060157025702.01

5702.01015702.01025702.01035702.01045702.025702.02015702.02025702.035702.030157035703.0158015801.015801.01015801.01025801.01035801.01045801.0104015801.0104025801.0104035801.01055801.01065801.0106015801.0106025801.0106035801.01075801.01085801.0108015801.010802

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5801.025801.02015801.02025801.02035801.02045801.020401

5801.0204025801.0204035801.02055801.0205015801.0205025801.035801.03015801.0301015801.0301025801.0302

5801.0302015801.045801.04015801.04025801.04035801.04045801.04055801.04065801.055801.05015801.05025801.05035801.0503015801.0503025801.065801.06015801.06025801.075801.07015801.070258025802.015802.01015802.0101015802.0101025802.0101035802.0101045802.0101055802.010106

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5802.0101075802.0101085802.0101095802.0101995802.01025802.010201

5802.01035802.0103015802.0103025802.0259015901.015901.01015901.01025901.01995901.02

5901.035901.045901.055901.06661016101.026101.02016101.0202

PRESUPUESTO881018101.018101.01018101.028101.02018101.038101.03018101.03028101.048101.04018101.04028101.058101.05018101.05028101.05038101.05048201

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8201.018201.01018201.028201.02018201.038201.0301

8201.03028201.048201.04018201.04028201.058201.05018201.05028201.05038201.05048301

8301.018301.01018301.028301.02018301.038301.03018301.03028301.048301.04018301.04028301.058301.05018301.05028301.05038301.050484018401.018401.01018401.028401.02018401.038401.03018401.03028401.048401.04018401.04028401.058401.05018401.0502

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8401.05038401.050485018501.018501.01018501.02

8501.02018501.038501.03018501.03028501.048501.04018501.04028501.058501.05018501.0502

8501.05038501.050486018601.018601.01018601.028601.02018601.038601.03018601.03028601.048601.04018601.04028601.058601.05018601.05028601.05038601.0504

ORDEN991019101.019101.029101.039101.049101.059101.069101.07

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9104.03019104.03029104.049104.059104.069104.07

9104.07019104.07029104.089104.099104.19104.10019104.10029104.119104.129104.1201

9104.1201019104.1201029104.12029104.1202019104.12020291059105.019105.029105.039105.03019105.03029105.03039105.049105.0591069106.019106.029106.039106.03019106.03029106.03039106.049106.0591079107.019107.01019107.01029107.029107.0201

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9107.02029107.0391089108.019108.01019108.0102

9108.029108.02019108.02029108.0391099109.019109.01019109.01029109.01039109.0104

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DI ECTO AL Nº 010-2015-EF/51.01 - Lima, 12 de jui! de 2015

ACTIVO

CAJA Y BANCOS

CajaCaja M/NCaja M/E

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E% I%'--+!$%(' #%a%!(a' P*!a' RD 015"2014"E#/51.01E% I%'--+!$%(' #%a%!(a' P)a&a' RD 015"2014"E#/51.01O-$' #$%&$' A&%'-a&$' $ E%!a$' RD 015"2014"E#/51.01E%-&a& C+(%-a &( E%*a!( RD 014"2013"E#/51.01R(!+'$' D(!-a(%-( R(!a+&a&$' C+(%-a &( E%*a!( RD 014"2013"E#/51.01E%&(+&a(%-$ I%-(%$ C+(%-a &( E%*a!( RD 015"2014"E#/51.01

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P$&+!-$' D( Sa*+&P$&+!-$' I%&+'-a*('P$&+!-$' Aa$'P$&+!-$' P(!+a$'P$&+!-$' P('+($'P$&+!-$' M%($'

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#*+!-+a!% E% A!!$%(' Y Pa-!a!% D( Ca-a*EDI#ICIOS Y ESTRUCTURASE&,!$' R('&(%!a*('=)(%&a' R('&(%!a*('=)(%&a' R('&(%!a*(' C$'-$ RD 014"2013"E#/51.01=)(%&a' R('&(%!a*(' Aj+'-( $ R()a*+a!% RD 014"2013"E#/51.01

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R@(% D( P(%'$%(' D?. N 19990R@(% M*-a Y P$*!a*O-$' R((%(' D( P(%'$%('Taaja&$(' A!-)$'Taaja&$(' A!-)$' D?. N 20530Taaja&$(' A!-)$' D?. N 19990

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R(!+'$' D(!-a(%-( R(!a+&a&$' " CUT RD 014"2013"E#/51.01E%&(+&a(%-$ I%-(%$ " CUT RD 014"2013"E#/51.01E%&(+&a(%-$ E-(%$" CUT RD 014"2013"E#/51.01D$%a!$%(' CUT RD 014"2013"E#/51.01Ta%',((%!a' CUT RD 014"2013"E#/51.01C$%-+!$%(' a #$%&$' " R(!+'$' D(-(%a&$' " CUT RD 014"2013"E#/51.01

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I%-(('(' RD 015"2014"E#/51.01C$'$%(' ; O-$' Ga'-$' RD 015"2014"E#/51.01D(+&a C$%)(%$ $ Ta'a'$ &( R(!+'$' RD 015"2014"E#/51.01C$%)(%$ $ Ta'a'$ &( R(!+'$' RD 015"2014"E#/51.01D( *$' G$(%$' R($%a*(' RD 015"2014"E#/51.01D( *$' G$(%$' ?$!a*(' RD 015"2014"E#/51.01

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E'-+&$' Y P$;(!-$' RD 009"2012"E#/51.01Oj(-$' D( =a*$ RD 009"2012"E#/51.01O-$' A!-)$' RD 009"2012"E#/51.01D((!a!% A$-a!% Y A$-a(%-$ FC RD 009"2012"E#/51.01I+('-$' C$%-+!$%(' Y O-$' RD 009"2012"E#/51.01R(+%(a!$%(' P(%'$%(' Y >(%(,!$' P$ Paa RD 009"2012"E#/51.01

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D((!h$' A& =a*$(C$%)(%$ I%-(%a!$%a* P( " C$*$aD((!h$' A ?a I$-a!% D( P$&+!-$' A*(%-!$' C*a',!a&$'

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O-$' D((!h$' A&%'-a-)$' D( C$%'-+!!%D((!h$' A&%'-a-)$' D( A!+*-+aD((!h$' A&%'-a-)$' D( A!+*-+aD((!h$ D( I%'(%a!% A-,!a*D((!h$ D( E*$-a!% Y E-a!!%P('$' Y A+-$a!$%('

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Pa-!a!% $ #$%&$ aa *a I+a*&a& RD 011"2011"E#/93.01Pa-!a!% #$%&$ &( *a' #+(a' Aa&a' ; P$*!a Na!$%a* RD 004"2013"E#/51.01Pa-!a!$%(' S(+&a& C+&a&a%a RD 004"2013"E#/51.01#$%&$ &( P$$!% &(* R($ (% *a S(a M R($V RD 014"2013"E#/51.01Paa *a I%!*+'% E!$%!a (% $%a' R+a*(' #$%( RD 014"2013"E#/51.01Pa-!a!$%(' CONA>I RD 015"2014"E#/51.01

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O-$' D((!h$' E I%('$' P$ C$%!('$%('D)&(%&$'U-*&a&(' D(* >a%!$ D( ?a Na!%U-*&a&(' D(* >a%!$ C(%-a* D( R('()a D(* P(U-*&a&(' D(* #$%&$ Na!$%a* D( #%a%!a(%-$ E('aa* F#ONA#EU-*&a&(' D( E('a' M+%!a*('

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I%-(('(' P$ Sa%!$%('Ej(!+!% D( Gaa%-aO-a' Sa%!$%('

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C$'-$ D( =(h!+*$'C$'-$ D( Ma+%aa' E+$ M$*a$ Y O-$'C$'-$ D( O-$' A!-)$'C$'-$ D( >(%(' A$(!+a$' M%($' Y O-$'C$'-$ D( >(%(' C+*-+a*('C$'-$ D( A!-)$' I%-a%*(' RD 011"2011"E#/93.01

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D((!a!% &( =(h!+*$' Ma+%aa Y O-$' RD 011"2011"E#/93.01=(h!+*$'Ma+%aa E+$ M$*a$ ; O-$' RD 011"2011"E#/93.01

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P('$%a* M*-a Y P$*!a*P('$%a* O($I%&(%a!% P$ =a!a!$%(' N$ G$a&a'O-$ R@(%

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R(!+'$' O&%a$'R(!+'$' O&%a$'R(!+'$' D(!-a(%-( R(!a+&a&$'R(!+'$' D(!-a(%-( R(!a+&a&$'R(!+'$' P$ O(a!$%(' O,!a*(' D( C@&-$R(!+'$' P$ O(a!$%(' O,!a*(' D( C@&-$ I%-(%$

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I+('-$' M+%!a*('Ca%$% Y S$(!a%$% R(a*a' R(%-a D( A&+a%a' Y Pa-!a!$%('EHECUCILN DE INGRESOSR(!+'$' O&%a$'R(!+'$' O&%a$'R(!+'$' D(!-a(%-( R(!a+&a&$'

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O&(%(' D( C$a A$a&a'O&(%(' D( S()!$ A$a&a'C$%)(%$ Ma!$ O&(% &( C$a RD 004"2013"E#/51.01C$%)(%$ Ma!$ O&(% &( S()!$ RD 004"2013"E#/51.01CONTRATOS Y COMPROMISOS POR E? CONTRARIOC$%-a-$' Y P$;(!-$' P$ Ej(!+-a

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