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las utilidades retenidas aumentan por cada uno de los siguientes, excepto a.ingresos netos b.algunas enajenaciones de acciones propias por debajo del coste c.ajustes de periodos

las utilidades retenidas aumentan por cada uno de los siguientes, excepto

a.ingresos netos

b.algunas enajenaciones de acciones propias por debajo del coste

c.ajustes de periodos anteriores

d.todos estos aumentan las utilidades retenidas

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