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[null,null,null,null,null,"Penner Automotores S.R.L."]
[]
[]
[null,null,null,null,null,"Estados financieros correspondientes al "]
[null,null,null,null,null,"ejercicio finalizado el 30 de setiembre de 2021"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Orlando Penner",null,null,null,"Ronald Duerksen",null,null,null,"Carlos Ruffinelli"]
[null,"Representante Legal",null,null,null,"Contador",null,null,null,"Síndico"]

{"sheet":"Indice","index":1,"n_rows":64,"n_cols":20,"rows_kept":64,"cut":false,"hidden":false,"merged":[]}
[null,"Sociedad:","PENNER AUTOMOTORES S.R.L."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Enero"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Febrero"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Marzo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Abril"]
["Fecha Presentación:","2021-09-30",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Mayo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Junio"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Julio"]
[null,null,"INDICE","REF.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Agosto"]
[null,"Informacion General",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Septiembre"]
[null,null,"Descripción de la naturaleza y del negocio de la Sociedad","Nota 1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Octubre"]
[null,null,"Resumen de las principales políticas contables","Nota 2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Noviembre"]
[null,"Balance General",null,"BG",null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Diciembre"]
[null,null,"Efectivo y equivalente de efectivo","Nota 3"]
[null,null,"Inversiones temporales","Nota 4"]
[null,null,"Cuentas por cobrar comerciales","Nota 5"]
[null,null,"Otros créditos","Nota 6"]
[null,null,"Cuentas por cobrar comerciales","Nota 5"]
[null,null,"Inventarios","Nota 7"]
[null,null,"Inversión en asociadas","Nota 8"]
[null,null,"Propiedades, planta y equipo","Nota 9"]
[null,null,"Activos disponibles para la venta","Nota 10"]
[null,null,"Activos intangibles","Nota 11"]
[null,null,"Goodwill","Nota 12"]
[null,null,"Cuentas por pagar comerciales","Nota 13"]
[null,null,"Préstamos a corto plazo","Nota 14"]
[null,null,"Porción corriente de la deuda a largo plazo","Nota 15"]
[null,null,"Remuneraciones y cargas sociales a pagar","Nota 16"]
[null,null,"Impuestos a pagar","Nota 17"]
[null,null,"Provisiones","Nota 18"]
[null,null,"Otros pasivos corrientes","Nota 19"]
[null,null,"Prestamos a largo plazo","Nota 14"]
[null,null,"Otros pasivos no corrientes","Nota 19"]
[null,null,"Capital integrado","Nota 20"]
[null,null,"Reserva de revalúo","Nota 21"]
[null,null,"Reserva legal","Nota 21"]
[null,null,"Reservas estatutarias","Nota 21"]
[null,null,"Reservas facultativas","Nota 21"]
[null,null,"Diferencia transitoria por conversión","Nota 22"]
[null,null,"Resultados acumulados","Nota 23"]
[null,null,"Interés minoritario","Nota 24"]
[null,"Estado de Resultados ",null,"ER"]
[null,null,"Ventas","Nota 25"]
[null,null,"Costo de ventas","Nota 26"]
[null,null,"Gastos de ventas","Nota 27"]
[null,null,"Gastos administrativos","Nota 27"]
[null,null,"Otros ingresos y gastos operativos","Nota 28"]
[null,null,"Ingresos financieros - neto","Nota 29"]
[null,null,"Gastos financieros - neto","Nota 29"]
[null,null,"Resultado de inversiones en asociadas","Nota 30"]
[null,null,"Resultado participación minoritaria","Nota 31"]
[null,null,"Impuesto a la renta","Nota 32"]
[null,null,"Resultado extraordinario neto de impuesto a la renta","Nota 33"]
[null,null,"Resultado sobre actividades discontinuadas neto de impuesto a la renta","Nota 34"]
[null,null,"Utilidad/(Pérdida) neta del año","Nota 35"]
[null,null,"Utilidad neta por acción ordinaria","Nota 35"]
[null,"Estado de Evolución del Patrimonio Neto",null,"EVPN"]
[null,"Estado de Flujos de Efectivo",null,"EFE"]
[null,"Otras Notas de los Estados Financieros"]
[null,null,"Activos gravados","Nota 36"]
[null,null,"Contingencias y compromisos","Nota 37"]
[null,null,"Impuesto diferido","Nota 38"]
[null,null,"Hechos posteriores","Nota 39"]
[null,null,"Saldos y transacciones con partes relacionadas","Nota 40"]

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[null,null,null,{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},"Indice"]
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[]
[]
[]
[]
["BALANCE GENERAL"]
[{"$f":"IFERROR(IF(Indice!B6=\"\",\"Al dia... de mes… de año 2XX2…\",\"Al \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6)),\"Al dia... de mes… de año 2XX2…\")","v":"Al 30 de Septiembre de 2021"}]
["(En miles de guaraníes)"]
[]
[null,null,null,null,"Nota","2021-09-30","2020-12-31"]
[null,"ACTIVOS"]
[null,"Activos Corrientes"]
[null,null,"Efectivo y equivalente de efectivo",null,3,{"$f":"'Nota 3'!C24","v":2937749.8930000002},{"$f":"'Nota 3'!D24","v":3013281.6720000003}]
[null,null,"Inversiones temporales",null,4,{"$f":"'Nota 4'!B18","v":0},{"$f":"'Nota 4'!C18","v":0}]
[null,null,"Cuentas por cobrar comerciales",null,5,{"$f":"'Nota 5'!C11","v":22682198.960999999},{"$f":"'Nota 5'!D11","v":26231356.914999999}]
[null,null,"Otros créditos",null,6,{"$f":"'Nota 6'!B18","v":17195489.375},{"$f":"'Nota 6'!C18","v":9915644.1610000003}]
[null,null,"Inventarios",null,7,{"$f":"'Nota 7'!B14","v":7921836.5590000004},{"$f":"'Nota 7'!C14","v":19014695.346000001}]
[null,null,"Total activos corrientes",null,null,{"$f":"SUM(F14:F18)","v":50737274.788000003},{"$f":"SUM(G14:G18)","v":58174978.093999997}]
[null,"Activos no Corrientes"]
[null,null,"Otros créditos ",null,6,{"$f":"'Nota 6'!F18","v":5410483.96},{"$f":"'Nota 6'!G18","v":8340941.0270000007}]
[null,null,"Cuentas por cobrar comerciales",null,5,{"$f":"'Nota 5'!C21","v":23039814.375999998},{"$f":"'Nota 5'!D21","v":29218604.829999998}]
[null,null,"Inversión en asociadas",null,8,{"$f":"'Nota 8'!B8","v":0},{"$f":"'Nota 8'!C8","v":0}]
[null,null,"Propiedades, planta y equipo/Bienes de uso, neto",null,9,{"$f":"'Nota 9'!L17","v":29461249.647},{"$f":"'Nota 9'!M17","v":30504655.636000004}]
[null,null,"Inversiones en Inmuebles",null,10,{"$f":"'Nota 10'!B30","v":13222000.149},{"$f":"'Nota 10'!C30","v":13811601.26}]
[null,null,"Activos intangibles",null,11,{"$f":"'Nota 11'!B10","v":48435.448999999964},{"$f":"'Nota 11'!C10","v":70188.506999999983}]
[null,null,"Goodwill",null,12,{"$f":"'Nota 12'!B11","v":0},{"$f":"'Nota 12'!C11","v":0}]
[null,null,"Total activos no corrientes",null,null,{"$f":"SUM(F21:F27)","v":71181983.581},{"$f":"SUM(G21:G27)","v":81945991.260000005}]
[null,"Total Activos",null,null,null,{"$f":"+F19+F28","v":121919258.369},{"$f":"+G19+G28","v":140120969.354}]
[null,"PASIVOS Y PATRIMONIO NETO"]
[null,"Pasivos corrientes",null,null,null,-1]
[null,null,"Cuentas por pagar comerciales",null,13,{"$f":"'Nota 13'!D13","v":6837304.193},{"$f":"'Nota 13'!E13","v":11879229.438999999}]
[null,null,"Préstamos a corto plazo ",null,14,{"$f":"'Nota 14'!E35","v":38513089.887000002},{"$f":"'Nota 14'!K35","v":34852483.066}]
[null,null,"Porción corriente de la deuda a largo plazo",null,15,{"$f":"'Nota 15'!B15","v":0},{"$f":"'Nota 15'!C15","v":0}]
[null,null,"Remuneraciones y cargas sociales a pagar",null,16,{"$f":"'Nota 16'!B11","v":243355.158},{"$f":"'Nota 16'!C11","v":199577.03}]
[null,null,"Impuestos a pagar",null,17,{"$f":"'Nota 17'!B11","v":160222.93799999999},{"$f":"'Nota 17'!C11","v":0}]
[null,null,"Provisiones",null,18,{"$f":"'Nota 18'!B12","v":513508.58199999999},{"$f":"'Nota 18'!C12","v":8873.0750000000007}]
[null,null,"Otros pasivos corrientes",null,19,{"$f":"'Nota 19'!B10","v":78248.445000000007},{"$f":"'Nota 19'!C10","v":71691.013999999996}]
[null,null,"Total Pasivos Corrientes",null,null,{"$f":"SUM(F32:F38)","v":46345729.203000002},{"$f":"SUM(G32:G38)","v":47011853.623999998}]
[null,"Pasivos no corrientes"]
[null,null,"Préstamos a largo plazo ",null,14,{"$f":"'Nota 14'!E64","v":42185205.172000006},{"$f":"'Nota 14'!K64","v":54739159.245999999}]
[null,null,"Otros pasivos  no corrientes",null,19,{"$f":"'Nota 19'!F10","v":0},{"$f":"'Nota 19'!G10","v":0}]
[null,null,"Total pasivos no corrientes",null,null,{"$f":"SUM(F41:F42)","v":42185205.172000006},{"$f":"SUM(G41:G42)","v":54739159.245999999}]
[]
[null,"Total Pasivos",null,null,null,{"$f":"+F39+F43","v":88530934.375},{"$f":"+G39+G43","v":101751012.87}]
[null,"Patrimonio Neto"]
[null,null,"Capital integrado",null,20,{"$f":"'Nota 20'!B11","v":38500000},{"$f":"'Nota 20'!C11","v":38500000}]
[null,null,"Reserva de revalúo",null,21,{"$f":"' Nota 21'!B8","v":2951187.75},{"$f":"' Nota 21'!C8","v":2951187.75}]
[null,null,"Reserva legal",null,21,{"$f":"' Nota 21'!B13","v":1274957.4790000001},{"$f":"' Nota 21'!C13","v":1274957.4790000001}]
[null,null,"Revalúo Tecnico",null,21,{"$f":"' Nota 21'!B17","v":1014.6319999999999},{"$f":"' Nota 21'!C17","v":1014.6319999999999}]
[null,null,"Diferencia transitoria por conversión",null,22,{"$f":"'Nota 22'!B8","v":0},{"$f":"'Nota 22'!C8","v":0}]
[null,null,"Resultados acumulados",null,23,{"$f":"'Nota 23'!B10","v":-9338835.8660000004},{"$f":"'Nota 23'!C10","v":-4357203.3760000002}]
[null,null,"Subtotal",null,null,{"$f":"SUM(F47:F52)","v":33388323.995000001},{"$f":"SUM(G47:G52)","v":38369956.484999999}]
[null,null,"Interés minoritario",null,24,{"$f":"'Nota 24'!B8","v":0},{"$f":"'Nota 24'!C8","v":0}]
[null,"Total Patrimonio Neto",null,null,null,{"$f":"F53","v":33388323.995000001},{"$f":"G53","v":38369956.484999999}]
[null,"Total Pasivos y Patrimonio Neto",null,null,null,{"$f":"+F45+F55","v":121919258.37},{"$f":"+G45+G55","v":140120969.35500002}]
[null,"Las notas que se acompañan forman parte integrante de estos estados."]

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[" "]
[]
[]
["ESTADO DE RESULTADOS"]
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["Comparativo con igual período del año anterior"]
[" (En miles de guaraníes)"]
[]
[null,"Nota","2021-09-30","2020-09-30"]
["Ventas",25,{"$f":"'Nota 25'!B17","v":54169881.030000001},{"$f":"'Nota 25'!C17","v":51847152.734999999}]
["Costo de ventas",26,{"$f":"-'Nota 26'!B24","v":-44035566.454999998},{"$f":"-'Nota 26'!C24","v":-40732134.851000004}]
["Utilidad bruta",null,{"$f":"C13+C14","v":10134314.575000003},{"$f":"D13+D14","v":11115017.883999996}]
["Gastos de ventas",27,{"$f":"-'Nota 27'!B33","v":-1622625.845},{"$f":"-'Nota 27'!E33","v":-1894153.5809999998}]
["Gastos administrativos ",27,{"$f":"-'Nota 27'!C33","v":-6173502.989000001},{"$f":"-'Nota 27'!F33","v":-6114175.9690000005}]
["Otros ingresos  y gastos operativos",28]
["Resultado operativo",null,{"$f":"SUM(C15:C18)","v":2338185.7410000013},{"$f":"SUM(D15:D18)","v":3106688.3339999951}]
["Ingresos financieros - neto",29,{"$f":"'Nota 29'!B13","v":892619.78300000005},{"$f":"'Nota 29'!C13","v":2167651.048}]
["Gastos financieros -  neto",29,{"$f":"-'Nota 29'!F13","v":-8360829.131000001},{"$f":"-'Nota 29'!G13","v":-10364672.942}]
["Subtotal",null,{"$f":"SUM(C19:C21)","v":-5130023.6069999998},{"$f":"SUM(D19:D21)","v":-5090333.5600000042}]
["Resultados Diversos",30,{"$f":"'Nota 30'!B11","v":148391.117},{"$f":"'Nota 30'!C11","v":-15873.762000000001}]
["Resultados ordinarios antes de impuesto a la renta y participación minoritaria",null,{"$f":"C22+C23","v":-4981632.49},{"$f":"D22+D23","v":-5106207.3220000044}]
["Resultado participación minoritaria",31,{"$f":"'Nota 31'!B13","v":0},{"$f":"'Nota 31'!C13","v":0}]
["Resultado ordinario antes del impuesto a la renta"]
["Impuesto a la renta",32,{"$f":"'Nota 32'!B11","v":0},{"$f":"'Nota 32'!C11","v":0}]
["Resultado neto de actividades ordinarias",null,{"$f":"C26+C27","v":0},{"$f":"D26+D27","v":0}]
["Resultado extraordinario neto de impuesto a la renta",33,{"$f":"'Nota 32'!B11","v":0},{"$f":"'Nota 32'!C11","v":0}]
["Resultado sobre actividades discontinuadas neto de impuesto a la renta",34,{"$f":"'Nota 34'!B12","v":0},{"$f":"'Nota 34'!C12","v":0}]
["Utilidad/(Pérdida) neta del año ",null,{"$f":"C28+C29+C30","v":0},{"$f":"D28+D29+D30","v":0}]
["Utilidad neta por acción ordinaria",35,{"$f":"'Nota 35'!B10","v":0},{"$f":"'Nota 35'!C10","v":0}]
[]
[]
["Las notas que se acompañan forman parte integrante de estos estados."]

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[null,null,null,null,null,"ESTADO DE EVOLUCIÓN DEL PATRIMONIO NETO"]
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["Comparativo con igual periodo del año anterior"]
["(En miles de guaraníes)"]
[]
[]
[null,null,"Aporte de los propietarios",null,null,null,null,null,null,null,null,"Ganancias reservadas"]
[null,null,"Capital suscripto e integrado","Aporte para",null,"Primas de emisión",null,"Reserva de revalúo",null,"Reserva de revalúo técnico",null,"Reserva legal",null,"Reserva facultativa",null,"Resultados acumulados",null,"Resultado del Ejercicio",null,"Total"]
[null,null,null,"aumento de capital",null,null,null,null,null,null,null,null,null,null,null,"Total"]
[]
["Saldo al 31 de Diciembre 2019",null,38500000,null,null,null,null,2951187.7480000001,null,1014.6319999999999,null,1274957.4790000001,null,0,null,4439899.9040000001,null,425852.71,null,47592912.473000005]
["Cambio en política contable (Nota….)"]
["Saldo reestructurado",null,38500000,null,null,0,null,2951187.7480000001,null,1014.6319999999999,null,1274957.4790000001,null,0,null,4439899.9040000001,null,425852.71,null,47592912.473000005]
["Distribución de dividendos s/Acta de Asamblea Ordinaria N°… de fecha………"]
["Integración del capital social",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Reducción del capital social s/Acta de Asamblea General Ordinaria N°… de fecha…….."]
["Transferencia a Resultados Acumulados",null,null,null,null,null,null,null,null,null,null,null,null,null,null,425852.71,null,-425852.71]
["Revalúo de activos fijos",null,null,null,null,null,null,397584.05599999998,null,null,null,null,null,null,null,null,null,null,null,397584.05599999998]
["Resultado del año",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-5106207.3219999997,null,-5106207.3219999997]
[]
["Saldo al 30 de Setiembre 2020",null,38500000,0,null,0,0,3348771.804,null,1014.6319999999999,null,1274957.4790000001,null,0,null,4865752.6140000001,null,-5106207.3219999997,null,42884289.20700001]
[]
["Saldo al 31 de Diciembre 2020",null,38500000,null,null,null,null,2951187.75,null,1014.6319999999999,null,1274957.4790000001,null,0,null,4865752.6140000001,null,-9222955.9900000002,null,38369956.484999999]
["Cambio en política contable (Nota….)"]
["Saldo reestructurado",null,38500000,null,null,0,null,2951187.75,null,1014.6319999999999,null,1274957.4790000001,null,0,null,4865752.6140000001,null,-9222955.9900000002,null,38369956.484999999]
["Distribución de dividendos s/Acta de Asamblea Ordinaria N°… de fecha………"]
["Integración del capital social",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Reducción del capital social s/Acta de Asamblea General Ordinaria N°… de fecha…….."]
["Transferencia a Resultados Acumulados",null,null,null,null,null,null,null,null,null,null,null,null,null,null,-9222955.9900000002,null,9222955.9900000002]
["Revalúo de activos fijos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,0]
["Resultado del año",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,-4981632.49,null,-4981632.49]
[]
["Saldo al 30 de Setiembre 2021",null,38500000,0,null,0,0,2951187.75,null,1014.6319999999999,null,1274957.4790000001,null,0,null,-4357203.3760000002,null,-4981632.49,null,33388323.994999997]
[]
[]
["Las notas que se acompañan forman parte integrante de estos estados."]

{"sheet":"EFE","index":5,"n_rows":41,"n_cols":3,"rows_kept":41,"cut":false,"hidden":false,"merged":[[2,0,2,2],[4,0,4,2],[5,0,5,2],[6,0,6,2],[7,0,7,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."}]
[]
[]
[]
["ESTADO DE FLUJOS DE EFECTIVO (Método directo)"]
[{"$f":"IFERROR(IF(Indice!B6=\"\",\"Al dia... de mes… de año 2XX2…\",\"Al \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6)),\"Al dia... de mes… de año 2XX2…\")","v":"Al 30 de Septiembre de 2021"}]
["Comparativo con igual periodo del año anterior"]
["(En miles de guaraníes)"]
[]
[]
[null,"2021-09-30","2020-09-30"]
[]
["FLUJO DE EFECTIVO DE ACTIVIDADES OPERATIVAS"]
["Cobranzas efectuadas a clientes",63549144.223999999,52625364.234999999]
["Pagos efectuados a proveedores y empleados",-44693004.318000004,-40513071.258000001]
["Efectivo generado por otras operaciones",3189902.159,1144812.0530000001]
["Intereses pagados"]
["Otros ingresos y (egresos) - neto",1993591.24,858919.06400000001]
["Pagos de impuesto a la renta",-9550.5910000000003,-4225.2250000000004]
["Flujo neto de efectivo de actividades operativas",{"$f":"SUM(B14:B19)","v":24030082.713999998},{"$f":"SUM(C14:C19)","v":14111798.868999997}]
[]
["FLUJO DE EFECTIVO DE ACTIVIDADES DE INVERSIÓN "]
["Adquisición de bienes Curtiembre - fideicomitida",0,0]
["Cobros (Adquisicion) de Inversiones temporales",-7945101.4139999999,2058715.581]
["Ventas (Compra) de bienes de uso",504062.19400000002,-214376.73]
["Venta (Adquisicion) de inversiones Inmuebles",589601.11100000003,0]
["Flujo neto de efectivo de actividades de inversión",{"$f":"SUM(B23:B26)","v":-6851438.1089999992},{"$f":"SUM(C23:C26)","v":1844338.851}]
[]
["FLUJO DE EFECTIVO DE ACTIVIDADES DE FINANCIACIÓN"]
["(Disminución) Incremento de préstamos",-8893347.2530000005,-9483693.2019999996]
["Aportes de capital recibidos",0,0]
["Intereses Pagados",-8401494.1760000009,-10364672.942]
["Flujo neto de efectivo de actividades de financiamiento",{"$f":"B30+B31+B32","v":-17294841.429000001},{"$f":"C30+C31+C32","v":-19848366.144000001}]
[]
["(Disminución) Incremento neto de efectivo",-116196.82400000468,-3892228.4240000043]
["Efecto estimado de la diferencia de cambio sobre el saldo de efectivo",40665.044999999998,966575.67799999996]
["Efectivo al principio del año",3013281.6719999998,5446049.9510000004]
[]
["Efectivo al final del periodo",{"$f":"+SUM(B35:B37)","v":2937749.892999995},{"$f":"+SUM(C35:C37)","v":2520397.2049999959}]
[null,{"$error":"#REF!"}]
["Las notas que se acompañan forman parte integrante de estos estados."]

{"sheet":"Nota1","index":6,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[5,0,5,8],[21,0,21,8],[21,9,21,13],[23,0,23,8],[25,0,25,8],[8,9,8,11],[13,0,13,8],[11,0,11,8],[11,9,11,13],[13,9,13,13],[15,0,15,8],[17,9,17,13],[19,0,19,8],[19,9,19,13],[20,0,20,8],[20,9,20,13],[17,0,17,8],[9,0,9,8]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,null,null,null,"BG"]
[]
[]
["NOTAS A LOS ESTADOS FINANCIEROS CORRESPONDIENTES AL PERIODO TERMINADO",null,null,null,null,null,null,{"$f":"IFERROR(IF(Indice!B6=\"\",\"Al dia... de mes… de año 2XX2…\",\"Al \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6)),\"Al dia... de mes… de año 2XX2…\")","v":"Al 30 de Septiembre de 2021"}]
["Presentadas en forma comparativa con el periodo terminado ",null,null,null,null,{"$f":"IFERROR(\"Al \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6-365),\"Al dia... de mes… de año 2XX1…\")","v":"Al 30 de Septiembre de 2020"}]
[" "]
[]
[]
["NOTA 1 – DESCRIPCIÓN DE LA NATURALEZA Y DEL NEGOCIO DE LA COMPAÑÍA"]
["La Sociedad fue constituida originalmente bajo la denominación de Pro – Chaco S.R.L., según consta en la Escritura Pública número 32, de Fecha 7 de agosto de 2001, de cuyo testimonio se tomó razón en la Dirección General de los Registros Públicos. Registro de Personas Jurídicas y Asociaciones, el 30 de agosto de 2001 y en el Registro Público de Comercio, también el 30 de agosto de 2001."]
[]
["Por escritura pública número 81, del 18 de setiembre de 2006, fue modificada la primera cláusula del contrato constitutivo, cambiándose la denominación de la firma a la de Penner Automotores Sociedad de Responsabilidad Limitada, de todo lo cual se tomó razón en la Dirección General de los Registros Públicos, en el Registro de Personas Jurídicas y Asociaciones, el 13 de noviembre de 2006. "]
[]
["Según escritura pública Nº 103 de fecha 3 de marzo de 2016 de aumento de capital en Gs.13.131.000.000. (Reserva de revalúo 1.359.000.000, resultados acumulados 4.152.000.000, fondo de reserva 1.600.000.000 y resultados del ejercicio 6.018.000.000) y capital actual Gs. 25.369.000.000 quedando el mismo en Gs. 38.500.000.000 dividido en 38.500 cuotas por valor de Gs. 1.000.000."]
[]
["En fecha 3/4/2017 según escritura pública Nº174 se resolvió el ingreso de la firma al Mercado de Valores y su inscripción como emisora de obligaciones ante las autoridades de dicho mercado."]
[]
["Según escritura pública Nº 293 de fecha 18/5/2018 de aumento de capital en Gs.15.310.000.000 correspondiente al Revalúo Técnico y el capital actual Gs. 38.500.000.000. Quedando el mismo en Gs. 53.810.000.000 dividido en 53.810 cuotas por valor de Gs. 1.000.000."]
[]
["La última modificación fue en fecha 6/6/2018 según escritura pública N° 340 se resuelve realizar en parte proporcional a sus respectivas participaciones, un rescate de cuotas sociales equivalente a 15.310 cuotas sociales, cuyo valor nominal es de Gs.15.310.000.000, dicho monto será compensado con la deuda que la empresa Nordland S.A. tiene con la empresa Penner Automotores S.R.L. El nuevo capital de la sociedad será de Gs. 38.500.000.000 dividido en 38.500 cuotas por valor de Gs. 1.000.000. "]
[]
["En fecha 20/11/2018 según escritura pública N° 464 se resuelve que el señor Orlando Penner y Ronald Durksen ceden, venden y transfieren parte de sus cuotas sociales a favor de la firma MF Inversiones S.A. 5.775 cuotas sociales de Gs. 1.000.000 cada un equivalente a Gs. 5.775.000.000 que constituye el 15% de las cuotas sociales de la Sociedad."]
[]
["En setiembre 2021, M.F. Inversiones S.A. vende y transfiere la totalidad de sus cuotas sociales a favor del Sr. Orlando Penner, modificandose asi la composicion accionaria: Orlando Penner 99%; Ronald Dürksen 1%. Este acto se encuentra en proceso en los registros correspondientes, segun escritura Nº 506 de fecha 25/10/2021."]
[]
["La entidad no posee partipaciones en otras empresas."]

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[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."}]
[]
[]
[]
["NOTA 2 - RESUMEN DE LAS PRINCIPALES POLÍTICAS CONTABLES"]
[]
["2.1 Bases de preparación de los estados financieros"]
[]
["Los presentes estados financieros han sido formulados de acuerdo con los lineamientos generales de las normas contables emitidas por la Comisión Nacional de Valores y Normas de Información Financiera emitidas por el Consejo de Contadores Públicos del Paraguay, en cuanto a las prácticas contables usuales y el plan de cuentas establecido acorde con el funcionamiento de la Entidad. "]
[]
["Algunas cifras correspondientes al año terminado el 31 de diciembre de 2020 fueron reclasificadas en los presentes estados financieros con el fin de hacerlas comparables con las del periodo actual y facilitar su comparación."]
[]
["A continuación se resumen las políticas de contabilidad más significativas aplicadas por la Sociedad:"]
[]
["a.     Bases de contabilización"]
[]
["Los estados financieros se expresan en guaraníes y han sido preparados siguiendo los criterios de las normas de información financiera vigentes en Paraguay sobre la base de costos históricos (excepto por el revalúo de los bienes de uso hasta el ejercicio finalizado el 31 de diciembre de 2019 y por el tratamiento asignado a los activos y pasivos monetarios en moneda extranjera, tal como se expone en los puntos a y c de esta nota en su apartado 3.2) y no reconocen en forma integral los efectos de la inflación sobre la situación patrimonial de la empresa, en los resultados de las operaciones y en sus flujos de efectivo en atención a que la corrección monetaria no constituye una práctica contable aplicada en Paraguay."]
[]
["Según el índice general de precios al consumidor publicado por el Banco Central del Paraguay, la inflación correspondiente al período finalizado el 31 de diciembre de 2020 fue 2,2% y la correspondiente al ejercicio finalizado el 31 de diciembre de 2019 fue 2,8%. A setiembre 2021 la inflacion es de 4,6%"]
[]
["b.     Uso de estimaciones"]
[]
["La preparación de los presentes estados financieros requiere que la Gerencia y el Directorio de la Sociedad realicen estimaciones y evaluaciones que afectan el monto de los activos y pasivos registrados y contingentes a la fecha de cierre, como así también los ingresos y egresos registrados en el periodo. Los resultados reales futuros pueden diferir de las estimaciones y evaluaciones realizadas a la fecha de preparación de los presentes estados financieros. "]
[]
["El efecto en los estados financieros de las modificaciones que, en su caso, se derivasen de los ajustes a efectuar durante los próximos años, es reconocido en el año en que la estimación es modificada y en los años futuros afectados, o sea, se registra en forma prospectiva. \nLas áreas más significativas en las que la Dirección de la Sociedad ha realizado estimaciones de incertidumbre y juicios críticos en la aplicación de políticas contables y que tienen un mayor efecto sobre el importe reconocido en los estados financieros conciernen las previsiones para deudores incobrables, los valores residuales y las depreciaciones de los bienes de uso y el cargo por impuesto a la renta. \n"]
[]
["c.    Información comparativa"]
[]
["Los estados financieros al 30 de setiembre de 2021 y la información complementaria, se presentan en forma comparativa con los respectivos estados e información complementaria de acuerdo a lo expuesto en la nota 2.1."]
[]
[]
["2.2 Criterios de valuación"]
[]
["a.     Moneda extranjera"]
[]
["Las diferencias de cambio originadas por fluctuaciones en los tipos de cambio producidos entre las fechas de concertación de las operaciones y su liquidación o valuación al cierre del ejercicio, son reconocidas en resultados en el período en que ocurren. \n "]
[]
["b.    Inversiones"]
[]
["Las inversiones están valuadas a su costo menos cualquier pérdida por deterioro y a valor tasación según informe realizado en el mes de noviembre del 2017 por el Ing. Rafael Sapienza Ávila."]
[]
["c.     Bienes de uso"]
[]
["Los bienes de uso están valuados a su costo revaluado hasta el 31 de diciembre de 2019, de acuerdo con las disposiciones de la Ley 125/91, utilizando los coeficientes que reflejan la inflación en el país. A partir del 1 de enero de 2020, se discontinua el ajuste parcial de los mismos. "]
[]
["El poder ejecutivo podrá establecer el revalúo obligatorio de los bienes del activo fijo, cuando la variación del Índice de Precios al Consumo determinado por el Banco Central del Paraguay alcance al menos 20% acumulado desde el ejercicio en el cual se haya dispuesto el último ajuste por revalúo. El incremento neto en el valor de los bienes tiene como contrapartida una reserva especial que forma parte del Patrimonio Neto cuyo único destino podrá ser la capitalización."]
[]
["Al valor de costo revaluado se computan las depreciaciones acumuladas, tal como se explica en el apartado 2.4.a. de esta nota."]
[]
["Los gastos de mantenimiento son cargados a resultados. El valor residual de los bienes de uso, considerados en su conjunto, no excede su valor recuperable al cierre del ejercicio."]
[]
["2.3 Política de constitución de previsiones"]
[]
["Las previsiones para incobrables son estimadas y constituidas en base al análisis individual de los deudores, realizado por la gerencia de la Sociedad sobre el total de sus cuentas por cobrar judicializadas"]
[]
[]
["2.4  Política de Depreciaciones y Amortizaciones"]
[]
["a.          Bienes de uso"]
[]
["Los bienes de uso son depreciados utilizando el método lineal a partir del mes siguiente de su incorporación al patrimonio de la sociedad de acuerdo con las siguientes vidas útiles:"]
[]
["Tipo de bien",null,"Vida útil (años) (*)"]
["Edificios",null,30]
["Equipos de informática",null,2]
["Muebles y útiles",null,5]
["Máquinas y equipos",null,5]
["Mejoras en predio ajeno",null,5]
["Rodados ",null,5]
["Instalaciones",null,10]
[]
["b.         Cargos diferidos y Activos Intangibles"]
[]
["Los cargos diferidos y activos intangibles son amortizados utilizando el método lineal a partir del mes siguiente de su incorporación al patrimonio de la sociedad."]
[]
["Los años de amortización son los siguientes:"]
[]
["Tipo de bien",null,"Años de amortización (*)"]
["Licencias",null,5]
["Registro de marca",null,4]
[]
["(*) Años de vida útil aplicables para los bienes incorporados a partir del 1 de enero de 2020"]
[]
["2.5 Política de reconocimiento de ingresos"]
[]
["a.     Intereses sobre títulos y otros valores"]
[]
["Los intereses generados son reconocidos como ingresos conforme se devengan."]
[]
["b.    Venta de títulos"]
[]
["Se reconoce como ingreso la diferencia de precio entre el valor de venta de un activo propio y el valor de adquisición. "]
[]
["2.6  Estado de flujo de efectivo"]
[]
["Para la preparación del estado de flujos de efectivo se consideraron dentro del concepto de efectivo y equivalentes a los saldos en efectivo, disponibilidades en cuentas bancarias y, en caso de existir, las inversiones temporales asimilables a efectivo (de alta liquidez y con vencimiento originalmente pactado por un plazo menor a tres meses). Se utiliza el método directo para la preparación del mismo."]
[]
["2.7  Normas aplicadas para la consolidación de estados financieros"]
[]
["No aplicable. Los presentes Estados Financieros no incluyen información consolidada."]
[]
["Cambio de políticas y procedimientos de contabilidad"]
[]
["Las políticas y procedimientos aplicados para la preparación de los presentes estados financieros, no presentan cambios respecto a los utilizados en el ejercicio anterior."]
[]
["Criterios específicos de valuación"]
[]
["a.     Valuación de la moneda extranjera"]
[]
["Las transacciones en moneda extranjera son convertidas al Guaraní a la cotización vigente en la fecha de la transacción. Los activos y pasivos monetarios denominados en moneda extranjera son convertidos al Guaraní a la cotización vigente a la fecha de cierre de los estados financieros. Las diferencias de cambio resultantes figuran presentadas en el Estado de Resultados"]
[]
[]
["El siguiente es el detalle de las principales cotizaciones de las monedas extranjeras operadas por la Sociedad a la fecha de balance:"]
[]
[null,null,"Promedio"]
[null,null,"2021-09-01","2020-09-01"]
[null,"Dólar estadounidense",6913.99,6990.24]
[]
[]
["b.     Posición en moneda extranjera"]
[]
["DETALLE","Moneda Extranjera",null,"Cambio Vigente","Moneda Local"]
[null,"Clase","Monto",null,"2021-09-30","2020-09-30"]
["ACTIVOS CORRIENTES"]
["Cajas","Dólar",4071.5317783219243,6913.99,28150.53,284368.74200000003]
["Bancos","Dólar",72008.259919380856,6913.99,497864.38900000002,179642.389]
["Deudores por Venta","Dólar",1532522.89,6913.99,10595847.936231099,13839970.933319999]
["Adelanto a Proveedores","Dólar",26611.13,6913.99,183989.08670869999,129814.76840639999]
["SUBTOTALES",null,{"$f":"SUM(C125:C128)","v":1635213.8116977026},null,{"$f":"SUM(E125:E128)","v":11305851.941939799},{"$f":"SUM(F125:F128)","v":14433796.832726398}]
["ACTIVOS NO CORRIENTES"]
["Deudores por Venta","Dólar",791338.7,6913.99,5471307.8584129987,8135624.9363711989]
["Creditos en Gestion de Cobro","Dólar",632426.1,6913.99,4372587.7311389996,4188720.2727839998]
["SUBTOTALES",null,{"$f":"SUM(C131:C132)","v":1423764.7999999998},null,{"$f":"SUM(E131:E132)","v":9843895.5895519983},{"$f":"SUM(F131:F132)","v":12324345.209155198}]
["TOTALES",null,{"$f":"SUM(C133+C129)","v":3058978.6116977027},null,{"$f":"SUM(E133+E129)","v":21149747.531491797},{"$f":"SUM(F133+F129)","v":26758142.041881599}]
["PASIVOS CORRIENTES"]
["Proveedores","Dólar",794628.3,6913.99,5494052.1199169997,6372086.2263647998]
["Deudas Financieras","Dólar",564085.04,6913.99,3900078.3257096,7812105.0253727995]
["Prestamos de terceros","Dólar",243372.28,6913.99,1682673.5101971999,2073010.3483863273]
["SUBTOTALES",null,{"$f":"SUM(C136:C138)","v":1602085.62},null,{"$f":"SUM(E136:E138)","v":11076803.9558238},{"$f":"F137+F138+F136","v":16257201.600123927}]
["PASIVOS NO CORRIENTES"," "]
["Proveedores","Dólar",0,6913.99,0,0]
["Deudas Financieras","Dólar",297117.33,6913.99,2054266.2484467002,1677357.0196800001]
["Prestamos de terceros","Dólar",130323.64,6913.99,901056.34372359992,0]
["SUBTOTALES",null,{"$f":"+C141+C142+C143","v":427440.97000000003},null,{"$f":"+E141+E142+E143","v":2955322.5921703},{"$f":"+F141+F142+F143","v":1677357.0196800001}]
["TOTALES",null,{"$f":"SUM(C144+C139)","v":2029526.59},null,{"$f":"SUM(E144+E139)","v":14032126.5479941},{"$f":"SUM(F144+F139)","v":17934558.619803928}]
[]
["POSICION NETA",null,{"$f":"+C134-C145","v":1029452.0216977026},null,{"$f":"+E134-E145","v":7117620.9834976979},{"$f":"+F134-F145","v":8823583.4220776707}]

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[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"BG"]
[]
[]
["NOTA 3 - EFECTIVO Y EQUIVALENTE DE EFECTIVO"]
["En miles de guaranies"]
["La composición de la cuenta es la siguiente:"]
[]
["Concepto",null,"2021-09-30","2020-12-31"]
[]
["Caja Efectivo ",null,654436.15,940927.65300000005]
["Cooperativa Fernheim Ltda..",null,624867.299,230508.00899999999]
["Banco Regional S.A…",null,443544.04,27672.824000000001]
["Itau S.A..",null,346557.55900000001,288969.10600000003]
["BBVA Banco.",null,154842.095,243282.44500000001]
["Banco Sudameris S.A.",null,133991.80900000001,104586.69899999999]
["Banco Atlas S.A.",null,109650.389,292255.76400000002]
["Cooperativa Chortitzer Ltda.",null,99601.311000000002,52703.031999999999]
["Bancop S.A.",null,89441.601999999999,34597.339]
["Banco GNB S.A…",null,52752.519,106338.28]
["Visión Banco S.A.",null,28709.618999999999,400576.408]
["Cooperativa Neuland Ltda.",null,27623,96404.398000000001]
["Financiera El Comercio S.A.E.C.A.",null,26711.913,29876.934000000001]
["Otros Bancos",null,145020.58799999999,164582.78099999999]
["Total",null,{"$f":"SUM($C$10:C23)","v":2937749.8930000002},{"$f":"SUM($D$10:D23)","v":3013281.6720000003}]

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[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
["NOTA 4 - INVERSIONES TEMPORALES"]
[]
["La composición de la cuenta es la siguiente:"]
[null,"En miles de guaranies"]
["Concepto","2021-09-30","2020-12-31"]
["Inversiones en Titulos del Sistema Financiero Local - Moneda Local Guaraníes"]
["Inversiones en Titulos del Sistema Financiero Local - Moneda Extranjera Dólares"]
["Inversiones en Titulos del Sistema Financiero Local - Moneda Extranjera otros"]
["Inversiones en Mercado Bursatil Local - Moneda Local Guaraníes"]
["Inversiones en Mercado Bursatil Local - Moneda Extranjera Dólares"]
["Inversiones en Mercado Bursatil Extranjera - Moneda Extranjera Dólares"]
["Inversiones en Mercado Bursatil Extranjera - Moneda Extranjera otros"]
["Otras inversiones - Moneda Local Guaraníes"]
["Otras inversiones - Moneda Extranjera Dólares"]
["Total",{"$f":"SUM($B$9:B17)","v":0},{"$f":"SUM($C$9:C17)","v":0}]

{"sheet":"Nota 5","index":10,"n_rows":26,"n_cols":9,"rows_kept":26,"cut":false,"hidden":false,"merged":[[25,6,25,7],[5,2,5,3],[14,2,14,3],[23,6,23,7],[24,6,24,7]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
["La composición de la cuenta es la siguiente:"]
[]
["NOTA  5 – CUENTAS POR COBRAR COMERCIALES"]
["Las cuentas a cobrar comerciales a corto plazo se integran como sigue:"]
[null,null,"En miles de guaraníes"]
[null,null,"2021-09-30","2020-12-31",null,"Composición de la cartera de créditos por ventas",{"$f":"+C7","v":"2021-09-30"}]
["Deudores por ventas locales","Moneda Local Guaraníes",24048784.964000002,27770478.350000001,null,"Situación","Monto","% Previsiones  sobre Cartera "]
["Menos: Intereses a vencer s/ créditos","Moneda Local Guaraníes",-1084809.385,-1257344.817,null,"A  Total Cartera no Vencida",36244530.455000006,0]
["Menos: Previsión para deudores incobrables","Moneda Local Guaraníes",-281776.61800000002,-281776.61800000002,null,"B. Total Cartera Vencida",11461371.961999999,0.23473277919256488]
["Total",null,{"$f":"+SUM($C$8:C10)","v":22682198.960999999},{"$f":"+SUM($D$8:D10)","v":26231356.914999999},null,"Composición Cartera Vencida"]
[null,null,null,null,null,"Normal",433016.484,6.7289310723291033E-3,{"$f":"+G12/(G12+G13)","v":0.10168871944800002}]
[null,null,null,null,null,"En Gestión de Cobro",3825238.378,5.944292268741893E-2,{"$f":"+G13/(G12+G13)","v":0.89831128055200005}]
["Las cuentas a cobrar comerciales a largo plazo se integran como sigue:",null,null,null,null,"En Gestión de Cobro Judicial",7203117.0999999996,0.33438066361575602]
[null,null,"En miles de guaraníes"]
[null,null,{"$f":"+C7","v":"2021-09-30"},"2020-12-31",null,"Total de la cartera de créditos (A+B)",{"$f":"G9+G10","v":47705902.417000003}]
["Deudores por ventas locales.","Moneda Local Guaraníes",16454000.353,23756084.732000001]
["Menos: Intereses a vencer s/ créditos.","Moneda Local Guaraníes",1791279.9990000001,320356.05499999999,null,"(-) Total Previsiones",{"$f":"+C10+C20","v":-2690359.6940000001}]
["Créditos judiciales.","Moneda Local Guaraníes",7203117.0999999996,7550747.1189999999]
["Menos: Previsión para deudores incobrables.","Moneda Local Guaraníes",-2408583.0759999999,-2408583.0759999999,null,"TOTAL  NETO DE LA CARTERA DE CRÉDITOS",{"$f":"G16+G18","v":45015542.723000005}]
["Total",null,{"$f":"+SUM($C$17:C20)","v":23039814.375999998},{"$f":"+SUM($D$17:D20)","v":29218604.829999998}]
[null,null,null,null,null,"Observaciones"]
[null,null,null,null,null,"Criterios de Clasificación utilizados"]
[null,null,null,null,null,"Normal","mas de 30 días"]
[null,null,null,null,null,"En Gestión de Cobro","mas de 60 días"]
[null,null,null,null,null,"En Gestión de Cobro Judicial","Cartera Judicializada"]

{"sheet":"Nota 6","index":11,"n_rows":18,"n_cols":7,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
["NOTA 6 - OTROS CRÉDITOS"]
["En miles de guaranies"]
["El rubro de otros créditos se compone como sigue:"]
[]
["Corrientes",null,null,null,"No corrientes"]
[]
["Concepto","2021-09-30","2020-12-31",null,"Concepto",{"$f":"+B10","v":"2021-09-30"},"2020-12-31"]
["Créditos fiscales",153917.60200000001,846647.36399999994,null,"Honorarios a vencer.",18214.227999999999,37499.978999999999]
["Gastos a recuperar de clientes",483373.60200000001,986875.44400000002,null,"Documentos a cobrar.",5392269.7319999998,8303441.0480000004]
["Anticipos al personal",372453.92300000001,164755.057]
["Gastos a devengar",935805.49600000004,1575221.5449999999]
["Deudores varios",2438371.1570000001,2415011.7039999999]
["Documentos a cobrar",4866466.1809999999,3927133.0469999998]
["Prestamos a personas vinculadas",7945101.4139999999,0]
["Total",{"$f":"SUM($B$11:B17)","v":17195489.375},{"$f":"SUM($C$11:C17)","v":9915644.1610000003},null,"Total",{"$f":"SUM(F11:F16)","v":5410483.96},{"$f":"SUM(G11:G16)","v":8340941.0270000007}]

{"sheet":"Nota 7","index":12,"n_rows":14,"n_cols":4,"rows_kept":14,"cut":false,"hidden":false,"merged":[[6,1,6,2],[5,0,5,6],[3,0,3,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
["NOTA 7 – INVENTARIOS"]
[]
["Los bienes de cambio están compuestos de la siguiente manera:"]
[null,"En miles de guaranies"]
["Concepto","2021-09-30","2020-12-31"]
["Vehículos",5911303.1009999998,14015571.992000001]
["Costo incorp. veh. en existencia",378874.99599999998,546469.20299999998]
["Anticipo a proveedores",213003.61,2799289.443]
["Repuestos para la venta",1375428.3770000001,1583893.2320000001]
["Ordenes de trabajo en proceso",43226.474999999999,69471.475999999995]
["Total ",{"$f":"SUM(B9:B13)","v":7921836.5590000004},{"$f":"SUM(C9:C13)","v":19014695.346000001}]

{"sheet":"Nota 8","index":13,"n_rows":18,"n_cols":12,"rows_kept":18,"cut":false,"hidden":false,"merged":[[3,0,3,5]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
["Nota 8 - INVERSIONES EN ASOCIADAS"]
["En miles de guaraníes"]
["Las inversiones en sociedades donde no se ejerce control se describen a continuación"]
["Periodo","2021-09-30","2020-12-31"]
["Total Inversión",{"$f":"SUM($I$13:I18)","v":0},0,"<-- Indicar Monto"]
[]
["a) Datos sobre la sociedad:",null,null,null,null,null,"a) Datos sobre la inversión:"]
[null,null,null,{"$f":"IFERROR(IF(Indice!B6=\"\",\"2XX2\",YEAR(Indice!B6)),\"2XX2\")","v":2021}]
["Nombre de Sociedad","RUC","Cantidad de acciones","Total Patrimonio neto","Total del resultado",null,"Cantidad de acciones","Participación sobre los votos (%)","Total Inversión (miles de Gs)","Participación sobre el Patrimonio Neto (%)","Total valuación patrimonial proporcional","Resultado sobre inversiones"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J13*D13","v":0},{"$f":"J13*E13","v":0}]
[null,null,null,null,null,null,null,null,null,null,{"$f":"J14*D14","v":0},{"$f":"J14*E14","v":0}]
[null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0]
[null,null,null,null,null,null,null,null,null,null,0,0]

{"sheet":"Nota 9","index":14,"n_rows":28,"n_cols":13,"rows_kept":28,"cut":false,"hidden":false,"merged":[[2,0,2,12],[5,11,5,12]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,null,null,null,null,null,null,"BG"]
[]
["NOTA 9 - PROPIEDADES, PLANTA Y EQUIPO - NETO"]
["En miles de guaraníes",null,null,null,null,null,null,null,null,-1]
[]
[null,"Costo histórico revaluado al inicio del año","Adquisiciones","Bajas","Revalúo del año","Valor  al cierre del periodo","Depreciación acumulada  al inicio del año","Depreciación del año","Bajas de depreciaciones acumuladas","Revalúo depreciación acumulada del año","Depreciación acumulada revaluada al final del periodo","Valor neto contable"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(Indice!B6=\"\",\"2XX2\",YEAR(Indice!B6)),\"2XX2\")","v":2021},{"$f":"IFERROR(YEAR(Indice!B6-365),\"2XX1\")","v":2020}]
["Bienes en Fideicomiso (*)",28113750.43,0,0,0,{"$f":"+B8+C8-D8+E8","v":28113750.43},{"$f":"602654511/1000","v":602654.51100000006},132327.67499999999,0,0,{"$f":"+G8+H8+I8+J8","v":734982.18599999999},{"$f":"+F8-K8","v":27378768.243999999},{"$f":"27511095919/1000","v":27511095.919}]
["Edificaciones",883840.43900000001,0,0,0,{"$f":"+B9+C9-D9+E9","v":883840.43900000001},{"$f":"494257947/1000","v":494257.94699999999},6968.9430000000002,0,0,{"$f":"+G9+H9+I9+J9","v":501226.89},{"$f":"+F9-K9","v":382613.549},{"$f":"389582492/1000","v":389582.49200000003}]
["Rodados",2668695.1059999997,0,558089.05900000001,0,2110606.0469999998,{"$f":"1249345186/1000","v":1249345.186},184045.60699999999,0,0,1433390.7930000001,{"$f":"+F10-K10","v":677215.25399999972},{"$f":"1419349920/1000","v":1419349.92}]
["Muebles y Equipos de Oficina",1164822.612,17317.727999999999,0,0,1182140.3399999999,{"$f":"738255583/1000","v":738255.58299999998},52674.938999999998,0,0,790930.522,391209.81799999985,{"$f":"426567029/1000","v":426567.02899999998}]
["Instalaciones",358251.79399999999,954.54499999999996,0,0,359206.33899999998,{"$f":"164884564/1000","v":164884.56400000001},18751.338,0,0,183635.902,175570.43699999998,{"$f":"193367230/1000","v":193367.23}]
["Maquinarias",112417.379,12268.182000000001,0,0,124685.561,{"$f":"26133818/1000","v":26133.817999999999},6767.9279999999999,0,0,32901.745999999999,91783.815000000002,{"$f":"86283561/1000","v":86283.561000000002}]
["Edificaciones en Predio Ajeno",526769.86800000002,0,0,0,526769.86800000002,{"$f":"466724121/1000","v":466724.12099999998},17498.564999999999,0,0,484222.68599999999,42547.18200000003,{"$f":"60045747/1000","v":60045.747000000003}]
["Herramientas y Enseres",788130.87699999998,13634.572,0,0,801765.44900000002,{"$f":"462308246/1000","v":462308.24599999998},90916.83,0,0,553225.076,248540.37300000002,{"$f":"325822631/1000","v":325822.63099999999}]
["Equipos de Informatica",322216.55099999998,7061.6360000000004,0,0,329278.18699999998,{"$f":"229675444/1000","v":229675.44399999999},26601.768,0,0,256277.212,73000.974999999977,{"$f":"92541107/1000","v":92541.107000000004}]
["Totales",{"$f":"SUM(B8:B16)","v":34938895.055999994},{"$f":"SUM(C8:C16)","v":51236.663},558089.05900000001,0,34432042.659999996,4434239.42,536553.59299999999,0,0,4970793.0130000003,{"$f":"SUM($L$8:L16)","v":29461249.647},{"$f":"SUM($M$8:M16)","v":30504655.636000004}]
[]
["(*) Posee bienes en Fideicomiso con Banco Rio como Fiduciaria y Banco Continental como Beneficiario a 20 años."]
["Los inmuebles en fideicomiso son las siguientes las cuales están ubicadas en el Distrito de Santísima Trinidad:"]
[]
["Primer inmueble: Finca N° 83, Cta. Ctral. 15-0211-14 "]
["Segundo inmueble: Finca N° 13287, Cta. Ctral. 15-1221-06 "]
["Tercer inmueble: Finca N° 13288, Cta. Ctral. 15-1221-04 "]
["Cuarto inmueble: Finca N° 13288, Cta. Ctral. 15-1221-03 E31"]
["Quinto inmueble: Finca N° 13288, Cta. Ctral. 15-1221-05. "]
["Sexto inmueble: Finca N° 13978, Cta. Ctral. 15-1221-02. "]
["Séptimo inmueble: Finca N° 15689, Cta. Ctral. 15-1222-04."]

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892,3,3897],[3,3898,3,3903],[3,3904,3,3909],[3,3910,3,3915],[3,3916,3,3921],[3,3850,3,3855],[3,3856,3,3861],[3,3862,3,3867],[3,3868,3,3873],[3,3874,3,3879],[3,3880,3,3885],[3,3814,3,3819],[3,3820,3,3825],[3,3826,3,3831],[3,3832,3,3837],[3,3838,3,3843],[3,3844,3,3849],[3,3778,3,3783],[3,3784,3,3789],[3,3790,3,3795],[3,3796,3,3801],[3,3802,3,3807],[3,3808,3,3813],[3,4174,3,4179],[3,4180,3,4185],[3,4186,3,4191],[3,4192,3,4197],[3,4198,3,4203],[3,4204,3,4209],[3,4138,3,4143],[3,4144,3,4149],[3,4150,3,4155],[3,4156,3,4161],[3,4162,3,4167],[3,4168,3,4173],[3,4102,3,4107],[3,4108,3,4113],[3,4114,3,4119],[3,4120,3,4125],[3,4126,3,4131],[3,4132,3,4137],[3,4066,3,4071],[3,4072,3,4077],[3,4078,3,4083],[3,4084,3,4089],[3,4090,3,4095],[3,4096,3,4101],[3,4030,3,4035],[3,4036,3,4041],[3,4042,3,4047],[3,4048,3,4053],[3,4054,3,4059],[3,4060,3,4065],[3,3994,3,3999],[3,4000,3,4005],[3,4006,3,4011],[3,4012,3,4017],[3,4018,3,4023],[3,4024,3,4029],[3,4390,3,4395],[3,4396,3,4401],[3,4402,3,4407],[3,4408,3,4413],[3,4414,3,4419],[3,4420,3,4425],[3,4354,3,4359],[3,4360,3,4365],[3,4366,3,4371],[3,4372,3,4377],[3,4378,3,4383],[3,4384,3,4389],[3,4318,3,4323],[3,4324,3,4329],[3,4330,3,4335],[3,4336,3,4341],[3,4342,3,4347],[3,4348,3,4353],[3,4282,3,4287],[3,4288,3,4293],[3,4294,3,4299],[3,4300,3,4305],[3,4306,3,4311],[3,4312,3,4317],[3,4246,3,4251],[3,4252,3,4257],[3,4258,3,4263],[3,4264,3,4269],[3,4270,3,4275],[3,4276,3,4281],[3,4210,3,4215],[3,4216,3,4221],[3,4222,3,4227],[3,4228,3,4233],[3,4234,3,4239],[3,4240,3,4245],[3,4606,3,4611],[3,4612,3,4617],[3,4618,3,4623],[3,4624,3,4629],[3,4630,3,4635],[3,4636,3,4641],[3,4570,3,4575],[3,4576,3,4581],[3,4582,3,4587],[3,4588,3,4593],[3,4594,3,4599],[3,4600,3,4605],[3,4534,3,4539],[3,4540,3,4545],[3,4546,3,4551],[3,4552,3,4557],[3,4558,3,4563],[3,4564,3,4569],[3,4498,3,4503],[3,4504,3,4509],[3,4510,3,4515],[3,4516,3,4521],[3,4522,3,4527],[3,4528,3,4533],[3,4462,3,4467],[3,4468,3,4473],[3,4474,3,4479],[3,4480,3,4485],[3,4486,3,4491],[3,4492,3,4497],[3,4426,3,4431],[3,4432,3,4437],[3,4438,3,4443],[3,4444,3,4449],[3,4450,3,4455],[3,4456,3,4461],[3,4822,3,4827],[3,4828,3,4833],[3,4834,3,4839],[3,4840,3,4845],[3,4846,3,4851],[3,4852,3,4857],[3,4786,3,4791],[3,4792,3,4797],[3,4798,3,4803],[3,4804,3,4809],[3,4810,3,4815],[3,4816,3,4821],[3,4750,3,4755],[3,4756,3,4761],[3,4762,3,4767],[3,4768,3,4773],[3,4774,3,4779],[3,4780,3,4785],[3,4714,3,4719],[3,4720,3,4725],[3,4726,3,4731],[3,4732,3,4737],[3,4738,3,4743],[3,4744,3,4749],[3,4678,3,4683],[3,4684,3,4689],[3,4690,3,4695],[3,4696,3,4701],[3,4702,3,4707],[3,4708,3,4713],[3,4642,3,4647],[3,4648,3,4653],[3,4654,3,4659],[3,4660,3,4665],[3,4666,3,4671],[3,4672,3,4677],[3,5038,3,5043],[3,5044,3,5049],[3,5050,3,5055],[3,5056,3,5061],[3,5062,3,5067],[3,5068,3,5073],[3,5002,3,5007],[3,5008,3,5013],[3,5014,3,5019],[3,5020,3,5025],[3,5026,3,5031],[3,5032,3,5037],[3,4966,3,4971],[3,4972,3,4977],[3,4978,3,4983],[3,4984,3,4989],[3,4990,3,4995],[3,4996,3,5001],[3,4930,3,4935],[3,4936,3,4941],[3,4942,3,4947],[3,4948,3,4953],[3,4954,3,4959],[3,4960,3,4965],[3,4894,3,4899],[3,4900,3,4905],[3,4906,3,4911],[3,4912,3,4917],[3,4918,3,4923],[3,4924,3,4929],[3,4858,3,4863],[3,4864,3,4869],[3,4870,3,4875],[3,4876,3,4881],[3,4882,3,4887],[3,4888,3,4893],[3,5254,3,5259],[3,5260,3,5265],[3,5266,3,5271],[3,5272,3,5277],[3,5278,3,5283],[3,5284,3,5289],[3,5218,3,5223],[3,5224,3,5229],[3,5230,3,5235],[3,5236,3,5241],[3,5242,3,5247],[3,5248,3,5253],[3,5182,3,5187],[3,5188,3,5193],[3,5194,3,5199],[3,5200,3,5205],[3,5206,3,5211],[3,5212,3,5217],[3,5146,3,5151],[3,5152,3,5157],[3,5158,3,5163],[3,5164,3,5169],[3,5170,3,5175],[3,5176,3,5181],[3,5110,3,5115],[3,5116,3,5121],[3,5122,3,5127],[3,5128,3,5133],[3,5134,3,5139],[3,5140,3,5145],[3,5074,3,5079],[3,5080,3,5085],[3,5086,3,5091],[3,5092,3,5097],[3,5098,3,5103],[3,5104,3,5109],[3,5470,3,5475],[3,5476,3,5481],[3,5482,3,5487],[3,5488,3,5493],[3,5494,3,5499],[3,5500,3,5505],[3,5434,3,5439],[3,5440,3,5445],[3,5446,3,5451],[3,5452,3,5457],[3,5458,3,5463],[3,5464,3,5469],[3,5398,3,5403],[3,5404,3,5409],[3,5410,3,5415],[3,5416,3,5421],[3,5422,3,5427],[3,5428,3,5433],[3,5362,3,5367],[3,5368,3,5373],[3,5374,3,5379],[3,5380,3,5385],[3,5386,3,5391],[3,5392,3,5397],[3,5326,3,5331],[3,5332,3,5337],[3,5338,3,5343],[3,5344,3,5349],[3,5350,3,5355],[3,5356,3,5361],[3,5290,3,5295],[3,5296,3,5301],[3,5302,3,5307],[3,5308,3,5313],[3,5314,3,5319],[3,5320,3,5325],[3,5686,3,5691],[3,5692,3,5697],[3,5698,3,5703],[3,5704,3,5709],[3,5710,3,5715],[3,5716,3,5721],[3,5650,3,5655],[3,5656,3,5661],[3,5662,3,5667],[3,5668,3,5673],[3,5674,3,5679],[3,5680,3,5685],[3,5614,3,5619],[3,5620,3,5625],[3,5626,3,5631],[3,5632,3,5637],[3,5638,3,5643],[3,5644,3,5649],[3,5578,3,5583],[3,5584,3,5589],[3,5590,3,5595],[3,5596,3,5601],[3,5602,3,5607],[3,5608,3,5613],[3,5542,3,5547],[3,5548,3,5553],[3,5554,3,5559],[3,5560,3,5565],[3,5566,3,5571],[3,5572,3,5577],[3,5506,3,5511],[3,5512,3,5517],[3,5518,3,5523],[3,5524,3,5529],[3,5530,3,5535],[3,5536,3,5541],[3,5902,3,5907],[3,5908,3,5913],[3,5914,3,5919],[3,5920,3,5925],[3,5926,3,5931],[3,5932,3,5937],[3,5866,3,5871],[3,5872,3,5877],[3,5878,3,5883],[3,5884,3,5889],[3,5890,3,5895],[3,5896,3,5901],[3,5830,3,5835],[3,5836,3,5841],[3,5842,3,5847],[3,5848,3,5853],[3,5854,3,5859],[3,5860,3,5865],[3,5794,3,5799],[3,5800,3,5805],[3,5806,3,5811],[3,5812,3,5817],[3,5818,3,5823],[3,5824,3,5829],[3,5758,3,5763],[3,5764,3,5769],[3,5770,3,5775],[3,5776,3,5781],[3,5782,3,5787],[3,5788,3,5793],[3,5722,3,5727],[3,5728,3,5733],[3,5734,3,5739],[3,5740,3,5745],[3,5746,3,5751],[3,5752,3,5757],[3,6118,3,6123],[3,6124,3,6129],[3,6130,3,6135],[3,6136,3,6141],[3,6142,3,6147],[3,6148,3,6153],[3,6082,3,6087],[3,6088,3,6093],[3,6094,3,6099],[3,6100,3,6105],[3,6106,3,6111]],"merged_total":13652,"flags":["merged_cut"]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,"BG"]
[]
[]
["NOTA 10 – ACTIVOS DISPONIBLES PARA LA VENTA"]
[null,"En miles de guaranies"]
[null,"2021-06-30","2020-12-31"]
["Propiedad, planta y equipo"]
[]
["Total",{"$f":"B8","v":0},{"$f":"C8","v":0}]
[]
["Activos intangibles"]
[]
["Total",{"$f":"B12","v":0},{"$f":"C12","v":0}]
[]
["Inversiones"]
[]
["Total",{"$f":"B16","v":0},{"$f":"C16","v":0}]
[]
["Total general",{"$f":"B9+B13+B17","v":0},{"$f":"C9+C13+C17","v":0}]
[]
["NOTA 10 - INVERSIONES INMOBILIARIAS"]
[]
["Inmuebles y edificios que están destinados a la obtención de Renta."]
[]
[null,"En miles de guaraníes"]
["Cuentas ","2021-09-30","2020-12-31"]
["31/12/2011 Inmueble Loma Plata(Showroom)",5553046.6449999996,5553046.6449999996]
["31/12/2013 Inmueble Hindenburg Filadelfia",3303801.173,3303801.173]
["30/11/2017 Inmueble Complejo Boreal",4365152.3310000002,4954753.4419999998]
["Total ",{"$f":"SUM(B27:B29)","v":13222000.149},{"$f":"SUM(C27:C29)","v":13811601.26}]

{"sheet":"Nota 11","index":16,"n_rows":10,"n_cols":6,"rows_kept":10,"cut":false,"hidden":false,"merged":[[3,0,3,3],[4,1,4,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
[]
[]
["NOTA 11 – ACTIVOS INTANGIBLES"]
[null,"En miles de guaranies"]
["Activos intangibles","2021-09-30","2020-12-31"]
["Software Informàtico",367911.37699999998,354810.30599999998]
["Registro de Marcas",7790.9089999999997,7790.9089999999997]
["Menos amortización acumulada",-327266.837,-292412.70799999998]
["Total general",{"$f":"SUM(B7:B9)","v":48435.448999999964},{"$f":"SUM(C7:C9)","v":70188.506999999983}]

{"sheet":"Nota 12","index":17,"n_rows":11,"n_cols":5,"rows_kept":11,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"BG"]
[]
[]
[]
["NOTA 12 – GOODWILL"]
[null,"En miles de guaranies"]
["Goodwill","2021-03-31","2020-12-31"]
[]
[]
[]
["Total general",{"$f":"SUM(B8:B10)","v":0},{"$f":"SUM(C8:C10)","v":0}]

{"sheet":"Nota 13","index":18,"n_rows":21,"n_cols":5,"rows_kept":21,"cut":false,"hidden":false,"merged":[[6,3,6,4]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,"BG"]
[]
[]
["NOTA 13 – CUENTAS POR PAGAR COMERCIALES"]
[]
["Las cuentas por pagar comerciales se componen como sigue:"]
[null,null,null,"En miles de guaranies"]
["Corrientes","Simbología según ISO 4217","Indicación de Moneda","2021-09-30","2020-12-31"]
["Diesa S.A.","PYG",{"$f":"IFERROR(VLOOKUP(B9,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},248061.375,188310.671]
["Diesa S.A.","USD",{"$f":"IFERROR(VLOOKUP(B10,'Base de Monedas'!A:B,2,0),\"\")","v":"Dólar estadounidense"},5414966.4453020003,10566491.540461499]
["Otros proveedores locales","PYG",{"$f":"IFERROR(VLOOKUP(B11,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},937961.61169799976,545417.52753850073]
["Anticipos de clientes","PYG",{"$f":"IFERROR(VLOOKUP(B12,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},236314.761,579009.69999999995]
["Total cuentas a pagar por comerciales",null,null,{"$f":"SUM($D$9:D12)","v":6837304.193},{"$f":"SUM($E$9:E12)","v":11879229.438999999}]
[]
[]
[]
["No Corrientes","Simbología según ISO 4217","Indicación de Moneda",{"$f":"+D8","v":"2021-09-30"},"2020-12-31"]
["Proveedores - Entidades Relacionadas"]
["Otros proveedores del exterior"]
["Proveedores locales",null,{"$f":"IFERROR(VLOOKUP(B20,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
["Total cuentas a pagar por comerciales",null,null,{"$f":"SUM($D$18:D20)","v":0},{"$f":"SUM($E$18:E20)","v":0}]

{"sheet":"Nota 14","index":19,"n_rows":68,"n_cols":12,"rows_kept":68,"cut":false,"hidden":false,"merged":[[7,1,7,5],[7,7,7,11],[39,1,39,5],[39,7,39,11]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"BG",null,null,null,null,null,null,"BG"]
[]
[]
["NOTA 14 –  PRESTAMOS A CORTO Y LARGO PLAZO"]
[]
[]
["Corrientes"]
[null,"2021-09-30",null,null,null,null,null,"2020-12-31"]
["Deudas Financieras","Vencimiento","Símbolo de Moneda","Moneda","Importe (miles de Gs)","Tipo de Garantía",null,"Vencimiento","Símbolo de Moneda","Moneda","Importe (miles de Gs)","Tipo de Garantía"]
["Financiera El Comercio","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C10,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2816573.7237204006,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",2115269.7214735001,"A sola firma "]
["Financiera El Comercio","S/tipo de Negociación","USD",null,2241018.0272795996,"A sola firma ",null,"S/tipo de Negociación","USD",null,5903966.4125264995,"A sola firma "]
["Banco Regional S.A.","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C12,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},3971987.9270000001,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",4489784.3739999998,"A sola firma "]
["Financiera Pyo Japonesa","S/tipo de Negociación","USD",{"$f":"IFERROR(VLOOKUP(C13,'Base de Monedas'!A:B,2,0),\"\")","v":"Dólar estadounidense"},1659060.298,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",1861583.93,"A sola firma "]
["Banco GNB S.A","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C14,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},1552936.3840000001,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",1071782.3400000001,"A sola firma "]
["Bancop S.A","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C15,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},1345988.7479999999,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",1472928.3470000001,"A sola firma "]
["Visión Banco S.A","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C16,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2076102.9480000001,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",692034.31599999999,"A sola firma "]
["Banco Rio S.A","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C17,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},1108194,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",1108194,"A sola firma "]
["Banco Continental S.A.E.C.A.","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C18,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},260363.40599999999,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",932516.8,"A sola firma "]
["Banco BASA S.A.","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C19,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},241786.57500000001,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",405990.72600000002,"A sola firma "]
["Interfisa Banco SAECA","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C20,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},137196.33499999999,"A sola firma ",null,"S/tipo de Negociación","USD","Dólar estadounidense",542655.33499999996,"A sola firma "]
["Banco Atlas S.A","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C21,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},63510.124000000003,"A sola firma ",null,"S/tipo de Negociación","PYG","Guaraní",350569.50900000002,"A sola firma "]
["Préstamos de terceros","S/tipo de Negociación","PYG",null,12790698.629802801,"A sola firma ",null,"S/tipo de Negociación","PYG",null,6841650.8726969995,"A sola firma "]
["Préstamos de terceros","S/tipo de Negociación","USD",null,1682673.5101971999,"A sola firma ",null,"S/tipo de Negociación","USD",null,2653180.6803029999,"A sola firma "]
["Menos: Intereses a Vencer","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C24,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-2620739.9509999999,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I24,'Base de Monedas'!G:H,2,0),\"\")","v":""},-4336230.3689999999,"A sola firma "]
[null,null,null,null,{"$f":"SUM(E10:E24)","v":29327350.685000002},null,null,null,null,null,{"$f":"SUM(K10:K24)","v":26105876.995000001}]
["Deudas Financieras con Fideicomiso",null,null,{"$f":"IFERROR(VLOOKUP(C26,'Base de Monedas'!A:B,2,0),\"\")","v":""},null,null,null,null,null,{"$f":"IFERROR(VLOOKUP(I26,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
["(*)Banco Continental - Fideicomiso","2030-05-15","PYG",{"$f":"IFERROR(VLOOKUP(C27,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},3081434.855,"Fideicomiso",null,"2030-05-15","PYG",{"$f":"IFERROR(VLOOKUP(I27,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2804703.787,"Fideicomiso"]
["(**)Banco Río - Fideicomiso","2026-05-15","PYG",{"$f":"IFERROR(VLOOKUP(C28,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2475348.253,"Fideicomiso",null,"2026-05-15","PYG",{"$f":"IFERROR(VLOOKUP(I28,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2362506.4649999999,"Fideicomiso"]
["Menos: Intereses a Vencer Fideicomiso",null,"PYG",{"$f":"IFERROR(VLOOKUP(C29,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-2371478.2170000002,"Fideicomiso",null,null,"PYG",{"$f":"IFERROR(VLOOKUP(I29,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-2419648.8190000001,"Fideicomiso"]
[null,null,null,null,{"$f":"SUM(E27:E29)","v":3185304.8909999998},null,null,null,null,null,{"$f":"SUM(K27:K29)","v":2747561.4330000002}]
["Deudas por Bonos",null,null,{"$f":"IFERROR(VLOOKUP(C31,'Base de Monedas'!A:B,2,0),\"\")","v":""},null,null,null,null,null,{"$f":"IFERROR(VLOOKUP(I31,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
["Bonos Emitidos","2023-12-13","PYG",{"$f":"IFERROR(VLOOKUP(C32,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},7599356.159,"A sola firma ",null,"2023-12-13","PYG",{"$f":"IFERROR(VLOOKUP(I32,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},8152835.6100000003,"A sola firma "]
["(-)Intereses no devengados",null,"PYG",{"$f":"IFERROR(VLOOKUP(C33,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-1598921.848,"A sola firma ",null,null,"PYG",{"$f":"IFERROR(VLOOKUP(I33,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-2153790.9720000001,"A sola firma "]
[null,null,null,null,{"$f":"SUM(E32:E33)","v":6000434.3109999998},null,null,null,null,null,{"$f":"SUM(K32:K33)","v":5999044.6380000003}]
["Total",null,null,{"$f":"IFERROR(VLOOKUP(C35,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"+E34+E30+E25","v":38513089.887000002},null,null,null,null,null,{"$f":"+K34+K30+K25","v":34852483.066}]
["(*)Fiduciaria Banco Rio S.A.E.C.A."]
["(**)Fiduciaria Banco Continental S.A.E.C.A."]
[]
["No Corrientes"]
[null,"2021-09-30",null,null,null,null,null,"2020-12-31"]
["Préstamos de Entidades Locales","Vencimiento","Símbolo de Moneda","Moneda","Importe (miles de Gs)","Tipo de garantía",null,"Vencimiento","Símbolo de Moneda","Moneda","Importe (miles de Gs)","Tipo de Garantía"]
["Banco Regional S.A..","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C42,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2974945.196,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I42,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},5912817.0120000001]
["Financiera El Comercio..","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C43,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},5340268.9419999998,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I43,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},5398432.977]
["Banco GNB S.A.","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C44,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},2313925.48,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I44,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},3462807.3670000001]
["Visión Banco S.A..","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C45,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},1903094.3689999999,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I45,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},3460171.58]
["Bancop S.A..","S/tipo de Negociación","PYG",null,706998.21799999999,"A sola firma ",null,"S/tipo de Negociación","PYG",null,1700622.328]
["Financiera Rio S.A.","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C47,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},184691.595,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I47,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},1015837.095]
["Financiera Pyo Japonesa.","S/tipo de Negociación","USD",{"$f":"IFERROR(VLOOKUP(C48,'Base de Monedas'!A:B,2,0),\"\")","v":"Dólar estadounidense"},0,"A sola firma ",null,"S/tipo de Negociación","USD",{"$f":"IFERROR(VLOOKUP(I48,'Base de Monedas'!A:B,2,0),\"\")","v":"Dólar estadounidense"},1166002.834]
["Banco BASA S.A..","S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(C49,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},0,"A sola firma ",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I49,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},135724.47700000001]
["Banco Continental S.A.E.C.A..","S/tipo de Negociación","PYG",null,0,"A sola firma ",null,"S/tipo de Negociación","PYG",null,99930.822]
["Préstamos de terceros.","S/tipo de Negociación","PYG",null,0,"A sola firma ",null,"S/tipo de Negociación","PYG",null,653260.27300000004]
["Préstamos de terceros.","S/tipo de Negociación","USD",null,901056.34299999999,"A sola firma ",null,"S/tipo de Negociación","USD",null,0]
["Menos: Intereses a Vencer..","S/tipo de Negociación","PYG",null,-879432.02500000002,"A sola firma ",null,"S/tipo de Negociación","PYG",null,-2372333.1469999999]
[null,null,null,{"$f":"IFERROR(VLOOKUP(C54,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"SUM(E42:E53)","v":13445548.118000001},null,null,null,null,{"$f":"IFERROR(VLOOKUP(I54,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"SUM(K42:K53)","v":20633273.618000001}]
["Deudas Financieras con Fideicomiso",null,null,{"$f":"IFERROR(VLOOKUP(C55,'Base de Monedas'!A:B,2,0),\"\")","v":""},null,null,null,null,null,{"$f":"IFERROR(VLOOKUP(I55,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
["(*)Banco Continental - Fideicomiso.","2030-05-15","PYG",{"$f":"IFERROR(VLOOKUP(C56,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},17900077.881000001,"Fideicomiso",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I56,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},20228694.090999998]
["(**)Banco Río - Fideicomiso.","2026-05-15","PYG",{"$f":"IFERROR(VLOOKUP(C57,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},9866431.0810000002,"Fideicomiso",null,"S/tipo de Negociación","PYG",{"$f":"IFERROR(VLOOKUP(I57,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},10603202.960000001]
["Menos: Intereses a Vencer Fideicomiso.",null,"PYG",{"$f":"IFERROR(VLOOKUP(C58,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-7027370.9670000002,"Fideicomiso",null,"S/tipo de Negociación","PYG",null,-8726966.7850000001]
[null,null,null,null,{"$f":"SUM(E56:E58)","v":20739137.995000001},null,null,null,null,null,{"$f":"SUM(K56:K58)","v":22104930.265999999}]
["Deudas por Bonos",null,null,{"$f":"IFERROR(VLOOKUP(C60,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
["Bonos Emitidos.","2023-12-13","PYG",{"$f":"IFERROR(VLOOKUP(C61,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},8891301.3680000007,"A sola firma ",null,"S/tipo de Negociación","PYG",null,14028178.078]
["(-)Intereses no devengados.",null,"PYG",{"$f":"IFERROR(VLOOKUP(C62,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-890782.30900000001,null,null,null,"PYG",{"$f":"IFERROR(VLOOKUP(I62,'Base de Monedas'!A:B,2,0),\"\")","v":"Guaraní"},-2027222.716]
[null,null,null,null,{"$f":"SUM(E61:E62)","v":8000519.0590000004},null,null,null,null,null,{"$f":"SUM(K61:K62)","v":12000955.362}]
["Total",null,null,{"$f":"IFERROR(VLOOKUP(C64,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"+E63+E59+E54","v":42185205.172000006},null,null,null,null,{"$f":"IFERROR(VLOOKUP(I64,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"+K63+K59+K54","v":54739159.245999999}]
[null,null,null,{"$f":"IFERROR(VLOOKUP(C65,'Base de Monedas'!A:B,2,0),\"\")","v":""},null,null,null,null,null,{"$f":"IFERROR(VLOOKUP(I65,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
[null,null,null,{"$f":"IFERROR(VLOOKUP(C66,'Base de Monedas'!A:B,2,0),\"\")","v":""}]
["Total",null,null,{"$f":"IFERROR(VLOOKUP(C67,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"+E64+E35","v":80698295.059000015},null,null,null,null,{"$f":"IFERROR(VLOOKUP(I67,'Base de Monedas'!A:B,2,0),\"\")","v":""},{"$f":"+K64+K35","v":89591642.312000006}]
[null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(VLOOKUP(I68,'Base de Monedas'!H:I,2,0),\"\")","v":""}]

{"sheet":"Nota 15","index":20,"n_rows":15,"n_cols":4,"rows_kept":15,"cut":false,"hidden":false,"merged":[[6,1,6,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
[]
["NOTA 15 – PORCION CORRIENTE DE LA DEUDA A LARGO PLAZO"]
[]
[null,"En miles de guaranies"]
["Porción corriente de la deuda a largo plazo","2021-09-30","2020-12-31"]
["Cuentas por pagar comerciales"]
["Préstamos bancarios"]
["Bonos bursátiles"]
["Intereses bancarios a pagar"]
["Intereses bursatiles a pagar"]
["(nuevas cuentas a incluir)"]
["Total general",{"$f":"SUM($B$9:B14)","v":0},{"$f":"SUM($C$9:C14)","v":0}]

{"sheet":"Nota 16","index":21,"n_rows":11,"n_cols":6,"rows_kept":11,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
[]
[]
["NOTA 16 – REMUNERACIONES Y CARGAS SOCIALES A PAGAR"]
[]
[null,"En miles de guaranies"]
["Remuneraciones y cargas sociales a pagar","2021-09-30","2020-12-31"]
["Sueldo y otras remuneraciones a pagar",151473.734,68329.587]
["Aportes y retenciones a pagar",76881.421000000002,131247.443]
["Remuneraciones al personal superior a pagar",15000.003000000001,0]
["Total",{"$f":"SUM($B$8:B10)","v":243355.158},{"$f":"SUM($C$8:C10)","v":199577.03}]

{"sheet":"Nota 17","index":22,"n_rows":11,"n_cols":7,"rows_kept":11,"cut":false,"hidden":false,"merged":[[6,1,6,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,null,"BG"]
[]
[]
[]
["NOTA 17 –  IMPUESTOS A PAGAR"]
[]
[null,"En miles de guaranies"]
["Impuestos a pagar","2021-09-30","2020-12-31"]
["Impuesto a la renta a pagar",0,0]
["Otros impuestos a pagar",160222.93799999999,0]
["Total",{"$f":"SUM($B$9:B10)","v":160222.93799999999},{"$f":"SUM($C$9:C10)","v":0}]

{"sheet":"Nota 18","index":23,"n_rows":12,"n_cols":4,"rows_kept":12,"cut":false,"hidden":false,"merged":[[3,0,3,3],[6,0,7,0],[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
["NOTA 18 -  PROVISIONES"]
[]
[null,"En miles de guaranies"]
["Provisiones","2021-09-30","2020-12-31"]
[]
["Gastos acumulados a pagar",350231.52299999999,0]
["Honorarios Profesionales a Pagar",0,6000]
["Provision de Aguinaldos",163277.05900000001,2873.0749999999998]
["Total",{"$f":"SUM($B$9:B11)","v":513508.58199999999},{"$f":"SUM($C$9:C11)","v":8873.0750000000007}]

{"sheet":"Nota 19","index":24,"n_rows":10,"n_cols":7,"rows_kept":10,"cut":false,"hidden":false,"merged":[[3,0,3,1]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
["NOTA 19 – OTROS PASIVOS CORRIENTES y NO CORRIENTES"]
["En miles de guaranies"]
[]
["Corrientes","2021-09-30","2020-12-31",null,"No Corrientes","2021-09-30","2020-12-31"]
["Retencion de IVA a pagar",78248.445000000007,71691.013999999996,null,"Retencion de IVA a pagar"]
["Retencion Impuesto a la renta a Pagar",0,0,null,"Retencion Impuesto a la renta a Pagar"]
["Impuestos diferidos",0,0,null,"Impuestos diferidos"]
["Total ",{"$f":"SUM(B7:B9)","v":78248.445000000007},{"$f":"SUM(C7:C9)","v":71691.013999999996},null,"Total ",{"$f":"SUM(F8:F9)","v":0},{"$f":"SUM(G8:G9)","v":0}]

{"sheet":"Nota 20","index":25,"n_rows":11,"n_cols":4,"rows_kept":11,"cut":false,"hidden":false,"merged":[[3,0,3,3]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"BG"]
[]
[]
["NOTA 20 – CAPITAL INTEGRADO"]
[]
["Fecha","2021-09-30","2020-12-31"]
["Monto Capital Social (Miles de Gs.)",38500000,38500000]
["Monto Capital Integrado (Miles de Gs.)",38500000,38500000]
["Cantidad de Cuotas (Unid.)",38500,38500]
["Valor Nominal de Cuotas (Miles de Gs.)",1000,1000]
["Total",{"$f":"+B8","v":38500000},{"$f":"+C8","v":38500000}]

{"sheet":" Nota 21","index":26,"n_rows":17,"n_cols":6,"rows_kept":17,"cut":false,"hidden":false,"merged":[[3,0,3,5],[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
[]
[]
["NOTA 21 – RESERVAS"]
[]
[null,"En miles de guaranies"]
[null,"2021-09-30","2020-12-31"]
["a  Reserva de revalúo",2951187.75,2951187.75]
[]
[]
[]
[]
["b Reserva legal",1274957.4790000001,1274957.4790000001]
[]
[]
[]
["c Revalúo Tecnico",1014.6319999999999,1014.6319999999999]

{"sheet":"Nota 22","index":27,"n_rows":8,"n_cols":6,"rows_kept":8,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
[]
[]
["NOTA 21 –  DIFERENCIA TRANSITORIA POR CONVERSION"]
[]
[null,"En miles de guaranies"]
[null,"2021-09-30","2020-12-31"]
["Diferencia transitoria por conversión"]

{"sheet":"Nota 23","index":28,"n_rows":10,"n_cols":6,"rows_kept":10,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
[]
[]
["NOTA 23 –  RESULTADOS ACUMULADOS"]
[]
[null,"En miles de guaranies"]
[null,"2021-09-30","2020-12-31"]
["Resultado de ejercicios anteriores",-4357203.3760000002,4865752.6140000001]
["Resultado del ejercicio actual",-4981632.49,-9222955.9900000002]
["Totales",{"$f":"SUM($B$8:B9)","v":-9338835.8660000004},{"$f":"SUM($C$8:C9)","v":-4357203.3760000002}]

{"sheet":"Nota 24","index":29,"n_rows":8,"n_cols":6,"rows_kept":8,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,"BG"]
[]
[]
["NOTA 24 –  INTERES MINORITARIO"]
[]
[null,"En miles de guaranies"]
[null,"2021-09-30","2020-12-31"]
["Interes Minoritario"]

{"sheet":"Nota 25","index":30,"n_rows":17,"n_cols":5,"rows_kept":17,"cut":false,"hidden":false,"merged":[[7,1,7,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
[]
["NOTA 25 –  VENTAS"]
[]
[]
[null,"En miles de guaranies"]
[null,"2021-09-30","2020-09-30"]
["Ventas"]
["Ventas Vehiculos"]
["Ventas de Vehiculos ",44045730.447999999,42239333.244000003]
["Ingreso por otros Servicios"]
["Servicios Taller",6160902.358,4862513.716]
["Ingreso por otros Servicios",3963248.2239999999,4745305.7750000004]
[]
["Total",{"$f":"SUM($B$11:B16)","v":54169881.030000001},{"$f":"SUM($C$11:C16)","v":51847152.734999999}]

{"sheet":"Nota 26","index":31,"n_rows":24,"n_cols":5,"rows_kept":24,"cut":false,"hidden":false,"merged":[[4,0,4,5],[6,1,6,2],[7,1,7,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
[]
["NOTA 26 - COSTO DE VENTAS"]
[]
[]
[null,"Miles de guaraníes"]
["Costo de ventas","2021-09-30","2020-09-30"]
["Costos por Venta de vehiculos"]
["Costo de vehiculos ",38775417.527000003,36616537.516000003]
["Gastos de gestion judicial",49346.625999999997,39896.430999999997]
["Gestion de cobranzas",38170.713000000003,14162.880999999999]
[]
["Costos por otros servicios"]
["Costo de venta taller",3463368.3339999998,2678908.077]
["Remuneraciones taller",1195468.4920000001,955393.75800000003]
["Comisiones pagadas taller",139296.095,113212.28200000001]
["Alquileres pagados ",87272.73,85909.095000000001]
["Electricidad, agua y teléfono",16083.001,15558.933999999999]
["Combustible y lubricante",36547.894,38264.262000000002]
["Cargas sociales taller",195403.58799999999,145978.80100000001]
["Insumos varios ",39191.455000000002,28312.813999999998]
["Total costo de ventas",{"$f":"SUM($B$10:B23)","v":44035566.454999998},{"$f":"SUM($C$10:C23)","v":40732134.851000004}]

{"sheet":"Nota 27","index":32,"n_rows":33,"n_cols":7,"rows_kept":33,"cut":false,"hidden":false,"merged":[[9,0,10,0]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,null,null,"ER"]
[]
[]
[]
["NOTA 27 - GASTOS"]
[]
["El rubro está compuesto de la siguiente forma: "]
[]
["Miles de guaraníes"]
[null,null,"2021-09-30",null,null,"2020-09-30"]
[null,"Gastos de Ventas","Gastos Administrativos","Total","Gastos de Ventas","Gastos Administrativos","Total"]
["Gastos varios de Ventas",860843.54299999995,0,{"$f":"+C12+B12","v":860843.54299999995},1188663.0319999999,0,{"$f":"+F12+E12","v":1188663.0319999999}]
["Gastos de alquiler",0,270020.64500000002,{"$f":"+C13+B13","v":270020.64500000002},0,285120.68199999997,{"$f":"+F13+E13","v":285120.68199999997}]
["Gastos de Publicidad",162202.44200000001,0,{"$f":"+C14+B14","v":162202.44200000001},173534.57800000001,0,{"$f":"+F14+E14","v":173534.57800000001}]
["Computación y redes",0,28493.111000000001,{"$f":"+C15+B15","v":28493.111000000001},0,12827.578,{"$f":"+F15+E15","v":12827.578}]
["Gastos por servicios",0,1122975.577,1122975.577,0,1062461.4439999999,1062461.4439999999]
["Honorarios profesionales y asesoramiento",0,544512.58200000005,544512.58200000005,0,452439.76199999999,452439.76199999999]
["Comisiones Pagadas",599579.86,0,599579.86,531955.97100000002,0,531955.97100000002]
["Impuestos y tasas",0,177480.96400000001,177480.96400000001,0,185113.99299999999,185113.99299999999]
["Gastos de reparación y mantenimiento",0,259309.64300000001,259309.64300000001,0,235283.17199999999,235283.17199999999]
["Gastos del personal y capacitación",0,20412.026000000002,20412.026000000002,0,25354.521000000001,25354.521000000001]
["Seguros pagados",0,77301.145000000004,77301.145000000004,0,99450.914000000004,99450.914000000004]
["Gastos Generales",0,1612684.2560000001,1612684.2560000001,0,663703.00899999996,663703.00899999996]
["Remuneraciones de administradores, directores, síndicos y consejo de vigilancia",0,221680.003,221680.003,0,333916.34100000001,333916.34100000001]
["Sueldos y Jornales",0,871552.88699999999,871552.88699999999,0,1530410.747,1530410.747]
["Contribuciones Sociales",0,172537.86799999999,172537.86799999999,0,266558.19799999997,266558.19799999997]
["Combustibles y Lubricantes",0,54562.012999999999,54562.012999999999,0,50776.366999999998,50776.366999999998]
["Servicios Basicos",0,162415.11499999999,162415.11499999999,0,156703.519,156703.519]
["Intereses, multas y recargos impositivos",0,3367.23,3367.23,0,400,400]
["Depreciación bienes de uso",0,539343.79500000004,539343.79500000004,0,725072.53500000003,725072.53500000003]
["Amortización activos intangibles",0,34854.129000000001,34854.129000000001,0,28583.187000000002,28583.187000000002]
["Previsiones",0,0,0,0,0,0]
["Total",{"$f":"+SUM($B$12:B32)","v":1622625.845},{"$f":"+SUM($C$12:C32)","v":6173502.989000001},{"$f":"+SUM($D$12:D32)","v":7796128.8339999998},{"$f":"+SUM($E$12:E32)","v":1894153.5809999998},{"$f":"+SUM($F$12:F32)","v":6114175.9690000005},{"$f":"+SUM($G$12:G32)","v":8008329.5499999989}]

{"sheet":"Nota 28","index":33,"n_rows":15,"n_cols":7,"rows_kept":15,"cut":false,"hidden":false,"merged":[[3,0,3,4],[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["Nota 28 - Otros Ingresos y gastos operativos"]
[]
["Miles de guaraníes"]
[]
["Otros ingresos","2021-09-30","2020-09-30",null,"Otros gastos",{"$f":"+B8","v":"2021-09-30"},{"$f":"+C8","v":"2020-09-30"}]
[]
[]
[]
[]
[]
[]
["Total",{"$f":"SUM($B$9:B14)","v":0},{"$f":"SUM($C$9:C14)","v":0},null,"Total",{"$f":"SUM($F$9:F14)","v":0},{"$f":"SUM($G$9:G14)","v":0}]

{"sheet":"Nota 29","index":34,"n_rows":13,"n_cols":7,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
[]
["NOTA 29 - INGRESOS Y GASTOS FINANCIEROS NETOS"]
["Miles de guaraníes"]
[]
["Ingresos Financieros netos","2021-09-30","2020-09-30",null,"Gastos Financieros netos",{"$f":"+B8","v":"2021-09-30"},{"$f":"+C8","v":"2020-09-30"}]
["Intereses ganados",892619.78300000005,1201075.3700000001,null,"Intereses perdidos",8339108.2410000004,10085502.685000001]
["Diferencia de cambio",0,966575.67799999996,null,"Gastos financieros",62385.934999999998,279170.25699999998]
[null,null,null,null,"Diferencia de cambio",-40665.044999999998,0]
[]
["Total ingresos financieros",{"$f":"SUM($B9:B11)","v":892619.78300000005},{"$f":"SUM($C9:C11)","v":2167651.048},null,"Total gastos financieros",{"$f":"SUM($F9:F11)","v":8360829.131000001},{"$f":"SUM($G9:G11)","v":10364672.942}]

{"sheet":"Nota 30","index":35,"n_rows":11,"n_cols":5,"rows_kept":11,"cut":false,"hidden":false,"merged":[[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["Nota 34 - Resultados Diversos"]
["Miles de guaraníes"]
[]
[]
["Resultados Diversos","2021-09-30","2020-09-30"]
["Resultados por venta de bienes de uso",148391.117,-15873.762000000001]
["Resultado por venta de las inversiones inmuebles ",0,0]
["Total",{"$f":"SUM($B9:B10)","v":148391.117},{"$f":"SUM($C9:C10)","v":-15873.762000000001}]

{"sheet":"Nota 31","index":36,"n_rows":13,"n_cols":5,"rows_kept":13,"cut":false,"hidden":false,"merged":[[4,0,4,1],[5,1,5,2]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["Nota 31 - Resultado participación minoritaria"]
["Miles de guaraníes"]
[]
[]
["Resultado participación minoritaria","2021-09-30","2020-09-30"]
[]
[]
[]
[]
["Total",{"$f":"SUM($B9:B12)","v":0},{"$f":"SUM($C9:C12)","v":0}]

{"sheet":"Nota 32","index":37,"n_rows":14,"n_cols":5,"rows_kept":14,"cut":false,"hidden":false,"merged":[[5,1,5,2],[13,0,13,6]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["Nota 32 - IMPUESTO A LA RENTA"]
["En miles de guaraníes"]
[]
[null,"2021-09-30","2020-09-30"]
["Impuesto a la renta"]
[]
[]
["Total",{"$f":"SUM($B8:B10)","v":0},{"$f":"SUM($C8:C10)","v":0}]
[]
[]
["Las operaciones de la Sociedad, en general, están gravadas por el impuesto a la renta empresarial (IRE) cuya tasa general es del 10%. "]

{"sheet":"Nota 33","index":38,"n_rows":11,"n_cols":5,"rows_kept":11,"cut":false,"hidden":false,"merged":[[4,0,4,1]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["Nota 33 - Resultado extraordinario neto de impuesto a la renta"]
["En miles de guaraníes"]
[]
[null,"2021-09-30","2020-09-30"]
["Conceptos"]
[]
[]
["Total",{"$f":"SUM($B8:B10)","v":0},{"$f":"SUM($C8:C10)","v":0}]

{"sheet":"Nota 34","index":39,"n_rows":12,"n_cols":5,"rows_kept":12,"cut":false,"hidden":false,"merged":[[4,0,4,1]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["Nota 34 - Resultado sobre actividades discontinuadas neto de impuesto a la renta"]
["En miles de guaraníes"]
[]
["Resultado sobre actividades discontinuadas neto de impuesto a la renta","2021-09-30","2020-09-30"]
[]
[]
["Subtotal"]
["- Impuesto a la renta"]
["Total",{"$f":"SUM($B8:B11)","v":0},{"$f":"SUM($C8:C11)","v":0}]

{"sheet":"Nota 35","index":40,"n_rows":10,"n_cols":5,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"ER"]
[]
[]
["NOTA 35- UTILIDAD (PÉRDIDA) NETA DEL AÑO Y POR ACCION ORDINARIA"]
["La Sociedad calcula la utilidad (pérdida) neta por acción sobre la base de la utilidad (pérdida) del año y … acciones ordinarias (aclarar las características de las acciones) de valor nominal G/ …cada una con derecho a … voto por acción (aclarar el derecho de voto que tiene cada tipo de acción)."]
[]
[null,"2021-09-30","2020-09-30"]
["Cantidad de Acciones Ordinarias en Circulación",0,0]
["Utilidad Neta",{"$f":"ER!C31","v":0},{"$f":"ER!D31","v":0}]
["Utilidad Neta por Acción Ordinaria",{"$f":"IFERROR(B9/B8,0)","v":0},{"$f":"IFERROR(C9/C8,0)","v":0}]

{"sheet":"Nota 36","index":41,"n_rows":32,"n_cols":4,"rows_kept":32,"cut":false,"hidden":false,"merged":[[3,0,3,3]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"Indice"]
[]
[]
["NOTA 36 - ACTIVOS GRAVADOS"]
[]
["Los inmuebles en Fideicomiso con Bancio Rio como Fiduciaria y Banco Continental como Beneficiario a 20 años, los mismos están ubicadas en el Distrito de Santísima Trinidad y son los siguientes:"]
[]
[{"$f":"IFERROR(\"Al \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6-1),\"Al dia... de mes… de año 2XX2…\")","v":"Al 30 de Septiembre de 2021"}]
["Tipo de Activo","C.C.Ctral.","Importe Gs."]
["Inmueble Transchaco y Yaguaron ","15-1221-06",1398113198.4614174]
["Inmueble Yaguaron c/Transchaco","15-1222-03",912273483.7162472]
["Inmueble Yaguaron c/Ruta Transchaco ","15-1221-02",810186502.32845163]
["Inmueble Yaguaron c/Transchaco","15-1222-04",914430980.76545608]
["Inmueble Transchaco y Yaguaron ","15-0211-14",14659448281.669437]
["Inmueble Yaguaron c/Transchaco ","15-1221-05",813337194.66666675]
["Inmueble Yaguaron c/Transchaco ","15-1221-03",818199194.66666675]
["Inmueble Yaguaron c/Transchaco ","15-1221-04",813271194.66666675]
["Construcciones y Mejoras",null,6239508213]
["Total",null,{"$f":"SUM(C10:C18)","v":27378768243.941013}]
[]
[{"$f":"IFERROR(\"Al \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6-365),\"Al dia... de mes… de año 2XX1…\")","v":"Al 30 de Septiembre de 2020"}]
["Tipo de Activo","C.C.Ctral.","Importe Gs."]
["Inmueble Transchaco y Yaguaron ","15-1221-06",1398113198.4614174]
["Inmueble Yaguaron c/Transchaco","15-1222-03",912273483.7162472]
["Inmueble Yaguaron c/Ruta Transchaco ","15-1221-02",810186502.32845163]
["Inmueble Yaguaron c/Transchaco","15-1222-04",914430980.76545608]
["Inmueble Transchaco y Yaguaron ","15-0211-14",14659448281.669437]
["Inmueble Yaguaron c/Transchaco ","15-1221-05",813337194.66666675]
["Inmueble Yaguaron c/Transchaco ","15-1221-03",818199194.66666675]
["Inmueble Yaguaron c/Transchaco ","15-1221-04",813271194.66666675]
["Construcciones y Mejoras",null,6707382344]
["Total",null,{"$f":"SUM(C23:C31)","v":27846642374.941013}]

{"sheet":"Nota 37","index":42,"n_rows":19,"n_cols":5,"rows_kept":19,"cut":false,"hidden":false,"merged":[[18,0,18,7],[4,0,4,8],[5,0,5,8]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"Indice"]
[]
[]
["NOTA 37 - CONTINGENCIAS Y COMPROMISOS "]
[]
[{"$f":"IFERROR(\"Los principales contratos suscriptos por la Sociedad, vigentes al  \"&DAY(Indice!B6)&\" de \"&VLOOKUP(MONTH(Indice!B6),Indice!S:T,2,0)&\" de \"&YEAR(Indice!B6-1)&\" son:\",\"Los principales contratos suscriptos por la Sociedad, vigentes al … de …  20X2 son:\")","v":"Los principales contratos suscriptos por la Sociedad, vigentes al  30 de Septiembre de 2021 son:"}]
["a.     Compromisos Socios"]
[]
["A la fecha de emisión de los presentes estados financieros la Sociedad no posee compromisos de los Socios. "]
[]
["b.    Contingencias legales"]
[]
["A la fecha de emisión de los presentes estados contables la Sociedad no registra juicios u otras acciones legales que pudieran producir variaciones sobre los importes reportados como saldos al cierre."]
[]
["c.     Garantías constituidas"]
[]
["A la fecha del presente informe la Sociedad no posee Garantías constituidas."]
[]
["Obs.: Esta información debe estar ajustada  a lo requerido por la Norma de Información Financiera N° 5 Contingencias y sucesos que ocurren después de la fecha del balance. "]

{"sheet":"Nota 38","index":43,"n_rows":25,"n_cols":4,"rows_kept":25,"cut":false,"hidden":false,"merged":[[3,0,3,6],[5,0,5,6],[6,0,6,6],[8,0,8,6]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,"Índice"]
[]
[]
["NOTA 38 - IMPUESTO DIFERIDO"]
["En miles de guaraníes"]
["Al … de …........... 20X2 la Sociedad constituyó una provisión para impuesto a la renta de Guaraníes  …... (Al … de …...............20X1:  Guaraníes  …....) / (La Sociedad no ha constituido provisión para impuesto a la renta, debido a que a esa fecha la misma generó renta imponible que fue compensada con quebrantos impositivos acumulados a esa fecha). "]
["La Sociedad contabiliza el impuesto a la renta por el método de lo diferido, método del pasivo. El mencionado método establece la determinación de activos o pasivos impositivos diferidos netos basados en las diferencias temporales y temporarias, con cargo a la línea Impuesto a la renta del Estado de resultados."]
[]
["El siguiente cuadro detalla las diferencias temporales a la tasa del impuesto a los efectos de determinación del impuesto diferido:"]
[]
[null,"2021-09-30","2020-09-30"]
["Activos y pasivos impositivos diferidos: "]
["Caja y Bancos"]
["Inversiones"]
["Previsión para deudores incobrables"]
["Bienes de uso"]
["Activos intangibles"]
["Previsión del pasivo"]
["Deudas comerciales y bancarias"]
["Bienes de cambio"]
["Sub - total  "]
["Previsión para impuestos diferidos netos "]
["Total activo/pasivo impositivo diferido neto antes de quebrantos"]
["Quebranto impositivo"]
["Total"]

{"sheet":"Nota 39","index":44,"n_rows":7,"n_cols":5,"rows_kept":7,"cut":false,"hidden":false,"merged":[[5,0,5,8],[6,0,6,8],[10,0,10,8]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,null,null,"Indice"]
[]
[]
[]
["NOTA 39 - HECHOS POSTERIORES"]
[]
["Entre la fecha de cierre del ejercicio y la fecha de preparación de estos estados financieros, no han ocurrido hechos significativos de carácter financiero o de otra índole que afecten la situación patrimonial o financiera o los resultados de la Sociedad al 30 de setiembre de 2021."]

{"sheet":"Nota 40","index":45,"n_rows":40,"n_cols":5,"rows_kept":40,"cut":false,"hidden":false,"merged":[[26,0,26,5]]}
[{"$f":"Indice!C1","v":"PENNER AUTOMOTORES S.R.L."},null,"Indice"]
[]
[]
[]
["NOTA 40 - SALDOS Y TRANSACCIONES CON PARTES RELACIONADAS"]
["Miles de guaraníes"]
[]
["a). Saldos"]
["Nombre","Relación","Cuenta Contable","2021-09-30","2020-09-30"]
["Activo Corriente"]
["Nordland S.A.","Sociedad Vinculada ","Otros créditos",7945101.4139999999,2305377.719]
["Nordland S.A.","Sociedad Vinculada ","Otros créditos",4866466.1809999999,3904036.0279999999]
["Total Activo Corriente",null,null,{"$f":"SUM(D11:D12)","v":12811567.594999999},{"$f":"SUM(E11:E12)","v":6209413.7469999995}]
["Activo no Corriente"]
["Orlando Penner","Persona vinculada","Inversiones en inmuebles",8856847.818,8856847.818]
["Nordland S.A.","Sociedad Vinculada ","Inversiones en inmuebles",4365152.3310000002,5310858.7589999996]
["Nordland S.A.","Sociedad Vinculada ","Otros créditos",5392269.7319999998,9379809.8849999998]
["Total Activo no Corriente",null,null,{"$f":"SUM(D15:D17)","v":18614269.881000001},{"$f":"SUM(E15:E17)","v":23547516.461999997}]
["Total Activo",null,null,{"$f":"+D13+D18","v":31425837.476},{"$f":"+E13+E18","v":29756930.208999999}]
[]
["Pasivo"]
["Nordland S.A.","Sociedad Vinculada ","Deudas financieras",0,0]
["Orlando Penner","Persona vinculada","Deudas financieras",7145000,0]
["Total Pasivo",null,null,{"$f":"SUM(D22:D23)","v":7145000},{"$f":"SUM(E22:E23)","v":0}]
[]
[]
[]
["b). Transacciones"]
["Nombre","Relación","Cuenta Contable",{"$f":"+D9","v":"2021-09-30"},{"$f":"+E9","v":"2020-09-30"}]
[]
["Ingresos"]
["Nordland S.A.","Sociedad Vinculada ","Intereses ganados",494044.62900000002,491271.484]
["Nordland S.A.","Sociedad Vinculada ","Venta de Inversiones Inmuebles",589601,0]
["Nordland S.A.","Sociedad Vinculada ","Venta de Vehiculos",636025.18500000006,0]
["Total Ingresos",null,null,{"$f":"SUM(D32:D34)","v":1719670.814},{"$f":"SUM(E32:E34)","v":491271.484}]
[]
["Egresos"]
["Orlando Penner","Persona vinculada","Remuneracion Directores",180000,249954.546]
["Ronald Dürksen","Persona vinculada","Remuneracion Directores",26680,60352]
["Total Pasivo",null,null,{"$f":"SUM(D38:D39)","v":206680},{"$f":"SUM(E38:E39)","v":310306.54599999997}]

{"sheet":"Base de Monedas","index":46,"n_rows":179,"n_cols":3,"rows_kept":179,"cut":false,"hidden":false,"merged":[]}
["PYG","Guaraní","Índice"]
["USD","Dólar estadounidense"]
["EUR","Euro"]
["AED","Dírham de los Emiratos Árabes Unidos"]
["AFN","Afgani"]
["ALL","Lek"]
["AMD","Dram armenio"]
["ANG","Florín antillano neerlandés"]
["AOA","Kwanza"]
["ARS","Peso argentino"]
["AUD","Dólar australiano"]
["AWG","Florín arubeño"]
["AZN","Manat azerbaiyano"]
["BAM","Marco convertible"]
["BBD","Dólar de Barbados"]
["BDT","Taka"]
["BGN","Lev búlgaro"]
["BHD","Dinar bareiní"]
["BIF","Franco de Burundi"]
["BMD","Dólar bermudeño"]
["BND","Dólar de Brunéi"]
["BOB","Boliviano"]
["BOV","MVDOL"]
["BRL","Real brasileño"]
["BSD","Dólar bahameño"]
["BTN","Ngultrum"]
["BWP","Pula"]
["BYN","Rublo bielorruso"]
["BZD","Dólar beliceño"]
["CAD","Dólar canadiense"]
["CDF","Franco congoleño"]
["CHE","Euro WIR"]
["CHF","Franco suizo"]
["CHW","Franco WIR"]
["CLF","Unidad de fomento"]
["CLP","Peso chileno"]
["CNY","Yuan chino"]
["COP","Peso colombiano"]
["COU","Unidad de valor real"]
["CRC","Colón costarricense"]
["CUC","Peso convertible"]
["CUP","Peso cubano"]
["CVE","Escudo caboverdiano"]
["CZK","Corona checa"]
["DJF","Franco yibutiano"]
["DKK","Corona danesa"]
["DOP","Peso dominicano"]
["DZD","Dinar argelino"]
["EGP","Libra egipcia"]
["ERN","Nakfa"]
["ETB","Birr etíope"]
["FJD","Dólar fiyiano"]
["FKP","Libra malvinense"]
["GBP","Libra esterlina"]
["GEL","Lari"]
["GHS","Cedi ghanés"]
["GIP","Libra de Gibraltar"]
["GMD","Dalasi"]
["GNF","Franco guineano"]
["GTQ","Quetzal"]
["GYD","Dólar guyanés"]
["HKD","Dólar de Hong Kong"]
["HNL","Lempira"]
["HRK","Kuna"]
["HTG","Gourde"]
["HUF","Forinto"]
["IDR","Rupia indonesia"]
["ILS","Nuevo shéquel israelí"]
["INR","Rupia india"]
["IQD","Dinar iraquí"]
["IRR","Rial iraní"]
["ISK","Corona islandesa"]
["JMD","Dólar jamaiquino"]
["JOD","Dinar jordano"]
["JPY","Yen"]
["KES","Chelín keniano"]
["KGS","Som"]
["KHR","Riel"]
["KMF","Franco comorense"]
["KPW","Won norcoreano"]
["KRW","Won"]
["KWD","Dinar kuwaití"]
["KYD","Dólar de las Islas Caimán"]
["KZT","Tenge"]
["LAK","Kip"]
["LBP","Libra libanesa"]
["LKR","Rupia de Sri Lanka"]
["LRD","Dólar liberiano"]
["LSL","Loti"]
["LYD","Dinar libio"]
["MAD","Dírham marroquí"]
["MDL","Leu moldavo"]
["MGA","Ariary malgache"]
["MKD","Denar"]
["MMK","Kyat"]
["MNT","Tugrik"]
["MOP","Pataca"]
["MRU","Uguiya"]
["MUR","Rupia de Mauricio"]
["MVR","Rufiyaa"]
["MWK","Kwacha"]
["MXN","Peso mexicano"]
["MXV","Unidad de Inversión (UDI) mexicana"]
["MYR","Ringgit malayo"]
["MZN","Metical mozambiqueño"]
["NAD","Dólar namibio"]
["NGN","Naira"]
["NIO","Córdoba"]
["NOK","Corona noruega"]
["NPR","Rupia nepalí"]
["NZD","Dólar neozelandés"]
["OMR","Rial omaní"]
["PAB","Balboa"]
["PEN","Sol"]
["PGK","Kina"]
["PHP","Peso filipino"]
["PKR","Rupia pakistaní"]
["PLN","Złoty"]
["QAR","Riyal qatarí"]
["RON","Leu rumano"]
["RSD","Dinar serbio"]
["RUB","Rublo ruso"]
["RWF","Franco ruandés"]
["SAR","Riyal saudí"]
["SBD","Dólar de las Islas Salomón"]
["SCR","Rupia seychelense"]
["SDG","Dinar sudanés"]
["SEK","Corona sueca"]
["SGD","Dólar de Singapur"]
["SHP","Libra de Santa Elena"]
["SLL","Leone"]
["SOS","Chelín somalí"]
["SRD","Dólar surinamés"]
["SSP","Libra sursudanesa"]
["STN","Dobra"]
["SVC","Colon Salvadoreño"]
["SYP","Libra siria"]
["SZL","Lilangeni"]
["THB","Baht"]
["TJS","Somoni tayiko"]
["TMT","Manat turcomano"]
["TND","Dinar tunecino"]
["TOP","Paʻanga"]
["TRY","Lira turca"]
["TTD","Dólar de Trinidad y Tobago"]
["TWD","Nuevo dólar taiwanés"]
["TZS","Chelín tanzano"]
["UAH","Grivna"]
["UGX","Chelín ugandés"]
["USN","Dólar estadounidense (Siguiente día)"]
["UYI","Peso en Unidades Indexadas (Uruguay)"]
["UYU","Peso uruguayo"]
["UYW","Unidad Previsional"]
["UZS","Som uzbeko"]
["VES7​","Bolívar soberano"]
["VND","Dong vietnamita"]
["VUV","Vatu"]
["WST","Tala"]
["XAF","Franco CFA de África Central"]
["XAG","Plata (una onza troy)"]
["XAU","Oro (una onza troy)"]
["XBA","Unidad compuesta europea (EURCO) (Unidad del mercados de bonos)"]
["XBB","Unidad Monetaria europea (E.M.U.-6) (Unidad del mercado de bonos)"]
["XBC","Unidad europea de cuenta 9 (E.U.A.-9) (Unidad del mercado de bonos)"]
["XBD","Unidad europea de cuenta 17 (E.U.A.-17) (Unidad del mercado de bonos)"]
["XCD","Dólar del Caribe Oriental"]
["XDR","Derechos especiales de giro"]
["XOF","Franco CFA de África Occidental"]
["XPD","Paladio (una onza troy)"]
["XPF","Franco CFP"]
["XPT","Platino (una onza troy)"]
["XSU","SUCRE"]
["XTS","Reservado para pruebas"]
["XUA","Unidad de cuenta BAD"]
["XXX","Sin divisa"]
["YER","Rial yemení"]
["ZAR","Rand"]
["ZMW","Kwacha zambiano"]
["ZWL","Dólar zimbabuense"]