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todos estos se registran en el anexo M-2 excepto 1) cuenta de ajustes acumulados 2) ganancias y utilidades acumuladas 3) ganancias retenidas 4) la renta

todos estos se registran en el anexo M-2 excepto
1) cuenta de ajustes acumulados
2) ganancias y utilidades acumuladas
3) ganancias retenidas
4) la renta imponible no distribuida del accionista previamente gravada

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