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En qu categora de inversin los valores razonables y el crecimiento posterior de una participada no son relevantes para la presentacin de informes? A valores

En qu categora de inversin los valores razonables y el crecimiento posterior de una participada no son relevantes para la presentacin de informes?

A valores mantenidos hasta el vencimiento B valores para negociar C valores disponibles para la venta

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