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From: "Quintanilla, Maria Victoria" <mariavictoriaquintan@kpmg.com>
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 Content preview:  Hola a todos ¿Como están? En el orden de empezar a implementar
    desde enero 2025 este mail enviado por Nico, les comparto el detalle de los
    saldos que VIA debería de girar a la cuenta de Bagno para quedar en cero.
    
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Content-Transfer-Encoding: quoted-printable
Content-Type: text/plain; charset="iso-8859-1"

Hola a todos

=BFComo est=E1n?

En el orden de empezar a implementar desde enero 2025 este mail enviado por=
 Nico, les comparto el detalle de los saldos que VIA deber=EDa de girar a l=
a cuenta de Bagno para quedar en cero.

Dentro del detalle de los cheques de clientes de Via, depositados en cuenta=
s de BAGNO, se contemplaron todos los cheques recibidos hasta la semana pas=
ada.  El resto de los cheques que vayan llegando ser=E1n depositados en la =
cuenta de VIA.
[cid:image004.png@01DB9E5F.D2446120]
[cid:image003.png@01DB9E5F.D2446120]














Esto da un Saldo por monea de origen de:
[cid:image005.png@01DB9E60.D1F0CD70]
Quiere decir que en Bagno le deber=EDa devolver $ a Via por 2.690.938$  y V=
ia le debe devolver USD 108.281

Si consolidamos estos saldos todo a UYU, al TC de hoy, Via le debe girar a =
la cuenta de BAGNO $ 1.866.926


[cid:image007.png@01DB9E5F.D2446120]

Si est=E1n de acuerdo con estos n=FAmeros, les solicitamos realizar la tran=
sferencia esta semana, antes de cerrar el mes de marzo.

Cualquier consulta me comentan

Gracias
Saludos

From: Ramos, Nicolas R <nramos@KPMG.COM>
Sent: jueves, 13 de marzo de 2025 11:43
To: Luis Mateu <lmateu@vindex.com.uy>; fmateu@bagno-company.com; Juan Mateu=
 - V=EDa Disegno <jmateu@viadisegno.com>
Cc: Casas, Gaston S <gcasas@KPMG.COM>; Quintanilla, Maria Victoria <mariavi=
ctoriaquintan@kpmg.com>; ecarle@bagno-company.com
Subject: Distribuci=F3n de gastos y pagos Bagno-VIA

Estimados:

Les enviamos una propuesta para conversar en la reuni=F3n del d=EDa de hoy =
sobre el criterio a considerar sobre los gastos a asumir por cada una de la=
s partes, aplicable a partir de enero 2025:

Activaci=F3n de la obra: la activaci=F3n de la obra como ya se ha reconocid=
o es para VIA, quedando en el activo, y reconoci=E9ndose mensualmente la p=
=E9rdida por amortizaciones.

Financiamiento: el financiamiento de la obra se efectu=F3 con incremento en=
 pasivos bancarios, y en fondos existentes aportados durante el proyecto.


  *   Fondos propios:de acuerdo con informaci=F3n proporcionada por Ustedes=
, ascender=EDa a aprox. USD 2.500.000. Dicho pasivo se ha ido cancelando pa=
rcialmente con la utilizaci=F3n del beneficio del proyecto de inversi=F3n p=
or un menor pago de IRAE, y entendemos que deber=EDa continuar de esa maner=
a hasta cancelar todo el pasivo aprovechando ese beneficio.
  *   Pasivos bancarios: proponemos que los pasivos amortizables sean asumi=
dos por VIA, al d=EDa de hoy USD 2.024.156 de saldo, y con un inter=E9s men=
sal de USD 66.640, los cuales ser=E1n asumidos por VIA. El resto de los pas=
ivos financieros, los no amortizables, al d=EDa de hoy por USD 870.000 ser=
=E1n asumidos por Bagno.


[cid:image001.png@01DB9E5E.E5E49980]

Tanto el capital pendiente como los intereses mensuales de los amortizables=
, ser=E1n de cargo de VIA, por lo que mensualmente VIA transfiere a Bagno l=
os USD 66.640 y Bagno paga a los bancos. Si no hay USD suficientes en VIA, =
se hace la conversi=F3n de pesos y se transfieren el equivalente a las cuen=
tas de pesos de Bagno.

Pago de sueldos: actualmente todos los sueldos se abonan por las cuentas de=
 Bagno, as=ED como el BPS, por lo cual, mensualmente se deber=E1 efectuar u=
na transferencia de los sueldos y costos de VIA a las cuentas de Bagno.

Pago de impuestos: mensualmente se abonan con banco de Bagno, proponemos qu=
e anualmente cuando se efect=FAe la liquidaci=F3n anual de IRAE e IP, se de=
termine cu=E1nto corresponde a VIA, y que VIA transfiera dicho cargo a Bagn=
o.

Otros pagos: eventualmente si hay pagos cruzados, identificarlos y regulari=
zarlos dentro del mes.

Por =FAltimo, hay un inquilino que paga con cheque diferido, el mismo comen=
zar=E1 a depositarse a las cuentas de VIA.

Lo vemos hoy.

Saludos,
Nicol=E1s

Cr. Nicol=E1s Ramos | Socio, Outsourcing, Payroll & Tax

KPMG Uruguay | Cir. Dr. Enrique Tarigo 1335, Piso 7, Of. 702 | Montevideo, =
CP 11100
Tel: +598 2902 45 46 ext. 228
nramos@kpmg.com<mailto:nramos@kpmg.com>

[cid:image002.png@01DB9E5E.E5E49980]
KPMG has a commitment to environmental responsibility. Please consider the =
earth before printing this e-mail.

Debemos se=F1alar finalmente que el presente documento ha sido emitido en c=
umplimiento de un requerimiento de servicios profesionales de asesoramiento=
 por parte de vuestra empresa, los cuales fueron prestados aplicando nuestr=
a mayor diligencia y conocimiento t=E9cnico. No obstante, advertimos que lo=
s organismos p=FAblicos o tribunales que eventualmente entiendan en el tema=
 pueden sustentar otras opiniones o variar aquellas que han sido resumidas =
o transcritas por nosotros. Las informaciones y opiniones contenidas en el =
presente informe tienen por fin el uso de las mismas por vuestra empresa.
___.___
Please note, finally, that this report has been issued in reply to a reques=
t for professional advisory services by your company, and that these servic=
es were offered on the basis of our best possible diligence and technical k=
nowledge. We should, however, warn you that the public authorities or court=
s by which these issues may be heard might sustain other opinions or deviat=
e from those that have been summarized or transcribed in this report. The i=
nformation and opinions contained in this report are designed to be used by=
 your company.

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KPMG cannot guarantee that e-mail communications are secure or error-free, =
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<p class=3D"MsoNormal">Hola a todos <o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">=BFComo est=E1n?<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">En el orden de empezar a implementar desde enero 202=
5 este mail enviado por Nico, les comparto el detalle de los saldos que VIA=
 deber=EDa de girar a la cuenta de Bagno para quedar en cero.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Dentro del detalle de los cheques de clientes de Via=
, depositados en cuentas de BAGNO, se contemplaron todos los cheques recibi=
dos hasta la semana pasada.&nbsp; El resto de los cheques que vayan llegand=
o ser=E1n depositados en la cuenta de VIA.<o:p></o:p></p>
<p class=3D"MsoNormal"><!--[if gte vml 1]><v:shapetype id=3D"_x0000_t75" co=
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<tr>
<td width=3D"0" height=3D"0"></td>
<td width=3D"460"></td>
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<td width=3D"648"></td>
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<tr>
<td height=3D"15"></td>
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<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<br style=3D"mso-ignore:vglayout" clear=3D"ALL">
<p class=3D"MsoNormal">Esto da un Saldo por monea de origen de:<o:p></o:p><=
/p>
<p class=3D"MsoNormal"><span style=3D"mso-ligatures:none"><img width=3D"573=
" height=3D"82" style=3D"width:5.9666in;height:.8583in" id=3D"_x0000_i1028"=
 src=3D"cid:image005.png@01DB9E60.D1F0CD70"></span><o:p></o:p></p>
<p class=3D"MsoNormal">Quiere decir que en Bagno le deber=EDa devolver $ a =
Via por 2.690.938$&nbsp; y Via le debe devolver USD 108.281<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Si consolidamos estos saldos todo a UYU, al TC de ho=
y, Via le debe girar a la cuenta de BAGNO $ 1.866.926&nbsp;
<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><span style=3D"mso-ligatures:none"><img width=3D"562=
" height=3D"152" style=3D"width:5.8583in;height:1.5833in" id=3D"_x0000_i102=
7" src=3D"cid:image007.png@01DB9E5F.D2446120"></span><o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Si est=E1n de acuerdo con estos n=FAmeros, les solic=
itamos realizar la transferencia esta semana, antes de cerrar el mes de mar=
zo.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Cualquier consulta me comentan<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Gracias <o:p></o:p></p>
<p class=3D"MsoNormal">Saludos <o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<div>
<div style=3D"border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0cm =
0cm 0cm">
<p class=3D"MsoNormal"><b><span lang=3D"EN-US" style=3D"font-family:&quot;C=
alibri&quot;,sans-serif;mso-ligatures:none;mso-fareast-language:ES-UY">From=
:</span></b><span lang=3D"EN-US" style=3D"font-family:&quot;Calibri&quot;,s=
ans-serif;mso-ligatures:none;mso-fareast-language:ES-UY"> Ramos,
 Nicolas R &lt;nramos@KPMG.COM&gt; <br>
<b>Sent:</b> jueves, 13 de marzo de 2025 11:43<br>
<b>To:</b> Luis Mateu &lt;lmateu@vindex.com.uy&gt;; fmateu@bagno-company.co=
m; Juan Mateu - V=EDa Disegno &lt;jmateu@viadisegno.com&gt;<br>
<b>Cc:</b> Casas, Gaston S &lt;gcasas@KPMG.COM&gt;; Quintanilla, Maria Vict=
oria &lt;mariavictoriaquintan@kpmg.com&gt;; ecarle@bagno-company.com<br>
<b>Subject:</b> Distribuci=F3n de gastos y pagos Bagno-VIA<o:p></o:p></span=
></p>
</div>
</div>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US">Estimados:<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal">Les enviamos una propuesta para conversar en la reun=
i=F3n del d=EDa de hoy sobre el criterio a considerar sobre los gastos a as=
umir por cada una de las partes, aplicable a partir de enero 2025:<o:p></o:=
p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b>Activaci=F3n de la obra:</b> la activaci=F3n de l=
a obra como ya se ha reconocido es para VIA, quedando en el activo, y recon=
oci=E9ndose mensualmente la p=E9rdida por amortizaciones.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b>Financiamiento:</b> el financiamiento de la obra =
se efectu=F3 con incremento en pasivos bancarios, y en fondos existentes ap=
ortados durante el proyecto.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l1 level1 =
lfo3">Fondos propios:de acuerdo con informaci=F3n proporcionada por Ustedes=
, ascender=EDa a aprox. USD 2.500.000. Dicho pasivo se ha ido cancelando pa=
rcialmente con la utilizaci=F3n del beneficio
 del proyecto de inversi=F3n por un menor pago de IRAE, y entendemos que de=
ber=EDa continuar de esa manera hasta cancelar todo el pasivo aprovechando =
ese beneficio.<o:p></o:p></li><li class=3D"MsoListParagraph" style=3D"margi=
n-left:0cm;mso-list:l1 level1 lfo3">Pasivos bancarios: proponemos que los p=
asivos amortizables sean asumidos por VIA, al d=EDa de hoy USD 2.024.156 de=
 saldo, y con un inter=E9s mensal de USD 66.640, los cuales ser=E1n asumidos
 por VIA. El resto de los pasivos financieros, los no amortizables, al d=ED=
a de hoy por USD 870.000 ser=E1n asumidos por Bagno.<o:p></o:p></li></ul>
<p class=3D"MsoListParagraph"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><span style=3D"mso-ligatures:none"><img width=3D"800=
" height=3D"99" style=3D"width:8.3333in;height:1.0333in" id=3D"Picture_x002=
0_1" src=3D"cid:image001.png@01DB9E5E.E5E49980"></span><o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Tanto el capital pendiente como los intereses mensua=
les de los amortizables, ser=E1n de cargo de VIA, por lo que mensualmente V=
IA transfiere a Bagno los USD 66.640 y Bagno paga a los bancos. Si no hay U=
SD suficientes en VIA, se hace la conversi=F3n
 de pesos y se transfieren el equivalente a las cuentas de pesos de Bagno.<=
o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b>Pago de sueldos:</b> actualmente todos los sueldo=
s se abonan por las cuentas de Bagno, as=ED como el BPS, por lo cual, mensu=
almente se deber=E1 efectuar una transferencia de los sueldos y costos de V=
IA a las cuentas de Bagno.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b>Pago de impuestos:</b> mensualmente se abonan con=
 banco de Bagno, proponemos que anualmente cuando se efect=FAe la liquidaci=
=F3n anual de IRAE e IP, se determine cu=E1nto corresponde a VIA, y que VIA=
 transfiera dicho cargo a Bagno.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><b>Otros pagos:</b> eventualmente si hay pagos cruza=
dos, identificarlos y regularizarlos dentro del mes.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Por =FAltimo, hay un inquilino que paga con cheque d=
iferido, el mismo comenzar=E1 a depositarse a las cuentas de VIA.<o:p></o:p=
></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Lo vemos hoy.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Saludos,<o:p></o:p></p>
<p class=3D"MsoNormal">Nicol=E1s<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal" style=3D"margin-top:6.0pt;text-autospace:none"><b><s=
pan lang=3D"EN-US" style=3D"font-size:10.0pt;font-family:&quot;Arial&quot;,=
sans-serif;color:#00338D;mso-fareast-language:EN-AU">Cr. Nicol=E1s Ramos | =
Socio</span></b><span lang=3D"EN-US" style=3D"font-size:10.0pt;font-family:=
&quot;Arial&quot;,sans-serif;mso-fareast-language:EN-AU">,
<span style=3D"color:#00338D">Outsourcing, Payroll &amp; Tax </span></span>=
<span lang=3D"EN-US" style=3D"mso-ligatures:none;mso-fareast-language:ES-UY=
"><o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"margin-left:5.8pt"><span lang=3D"EN-US" sty=
le=3D"font-size:8.0pt;font-family:&quot;Arial&quot;,sans-serif;color:#00338=
D;mso-fareast-language:EN-AU">&nbsp;</span><span lang=3D"EN-US" style=3D"fo=
nt-size:12.0pt;mso-fareast-language:ES-UY"><o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"PT-BR" style=3D"font-size:8.0pt;font-f=
amily:&quot;Arial&quot;,sans-serif;color:#00338D;mso-fareast-language:EN-AU=
">KPMG Uruguay | Cir. Dr. Enrique Tarigo 1335, Piso 7, Of. 702 | Montevideo=
, CP 11100</span><span lang=3D"PT-BR" style=3D"font-size:12.0pt;mso-fareast=
-language:ES-UY"><o:p></o:p></span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:8.0pt;font-family:&quot;Ari=
al&quot;,sans-serif;color:#00338D;mso-fareast-language:EN-AU">Tel: +598 290=
2 45 46 ext. 228<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:8.0pt;font-family:&quot;Ari=
al&quot;,sans-serif;color:#00338D;mso-fareast-language:EN-AU"><a href=3D"ma=
ilto:nramos@kpmg.com"><span style=3D"color:#0563C1">nramos@kpmg.com</span><=
/a>
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span style=3D"font-family:&quot;Calibri&quot;,sans-=
serif;mso-fareast-language:ES-UY"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span style=3D"font-size:12.0pt;mso-ligatures:none;m=
so-fareast-language:ES-UY"><img border=3D"0" width=3D"96" height=3D"49" sty=
le=3D"width:1.0in;height:.5083in" id=3D"Picture_x0020_13" src=3D"cid:image0=
02.png@01DB9E5E.E5E49980"></span><u><span style=3D"font-size:8.0pt;font-fam=
ily:&quot;Arial&quot;,sans-serif;color:#00338D;mso-fareast-language:EN-AU">=
<o:p></o:p></span></u></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" style=3D"font-size:8.0pt;color:=
#C4EB35;mso-fareast-language:ES-UY">KPMG has a commitment to environmental =
responsibility. Please consider the earth before printing this e-mail.</spa=
n><span lang=3D"EN-US" style=3D"font-family:&quot;Calibri&quot;,sans-serif;=
mso-fareast-language:ES-UY"><o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" style=3D"font-size:12.0pt;mso-f=
areast-language:ES-UY"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal" style=3D"text-autospace:none"><span style=3D"font-si=
ze:8.0pt;color:#1F497D;mso-fareast-language:ES-UY">Debemos se=F1alar finalm=
ente que el presente documento ha sido emitido en cumplimiento de un requer=
imiento de servicios profesionales de asesoramiento
 por parte de vuestra empresa, los cuales fueron prestados aplicando nuestr=
a mayor diligencia y conocimiento t=E9cnico. No obstante, advertimos que lo=
s organismos p=FAblicos o tribunales que eventualmente entiendan en el tema=
 pueden sustentar otras opiniones o
 variar aquellas que han sido resumidas o transcritas por nosotros. Las inf=
ormaciones y opiniones contenidas en el presente informe tienen por fin el =
uso de las mismas por vuestra empresa.</span><span style=3D"font-size:8.0pt=
;font-family:&quot;Times New Roman&quot;,serif;color:#1F497D;mso-fareast-la=
nguage:ES-UY"><o:p></o:p></span></p>
<p class=3D"MsoNormal" align=3D"center" style=3D"mso-margin-top-alt:5.0pt;m=
argin-right:0cm;margin-bottom:5.0pt;margin-left:0cm;text-align:center;text-=
autospace:none">
<span lang=3D"EN-US" style=3D"font-size:8.0pt;color:#1F497D;mso-fareast-lan=
guage:ES-UY">___.___</span><span lang=3D"EN-US" style=3D"font-size:8.0pt;fo=
nt-family:&quot;Calibri&quot;,sans-serif;color:#1F497D;mso-fareast-language=
:ES-UY"><o:p></o:p></span></p>
<p class=3D"MsoNormal" style=3D"mso-margin-top-alt:5.0pt;margin-right:0cm;m=
argin-bottom:5.0pt;margin-left:0cm;text-autospace:none">
<span lang=3D"EN-US" style=3D"font-size:8.0pt;color:#1F497D;mso-fareast-lan=
guage:ES-UY">Please note, finally, that this report has been issued in repl=
y to a request for professional advisory services by your company, and that=
 these services were offered on the
 basis of our best possible diligence and technical knowledge. We should, h=
owever, warn you that the public authorities or courts by which these issue=
s may be heard might sustain other opinions or deviate from those that have=
 been summarized or transcribed
 in this report. The information and opinions contained in this report are =
designed to be used by your company.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US"><o:p>&nbsp;</o:p></span></p>
</div>

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