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Envelope-to: vperez@bagno-company.com,
 pmachado@bagno-company.com,
 ecarle@bagno-company.com,
 fmateu@bagno-company.com,
 contacto@bagno-company.com
Delivery-date: Mon, 27 Oct 2025 16:07:33 -0300
From: "Quintanilla, Maria Victoria" <mariavictoriaquintan@kpmg.com>
To: 'Pablo Machado' <pmachado@bagno-company.com>,
 Virginia Perez
	<vperez@bagno-company.com>
CC: Sandra Osorio <contacto@bagno-company.com>,
 Felipe
	<fmateu@bagno-company.com>,
 'eduardo' <ecarle@bagno-company.com>
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Date: Mon, 27 Oct 2025 19:05:16 +0000
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Content-Transfer-Encoding: quoted-printable
Content-Type: text/plain; charset="iso-8859-1"

Pablo, Vir

Como stan?

Envio este mail para dejar por escrito lo que definimos la reuni=F3n que tu=
vimos la semana pasada en la revisi=F3n de los saldos de los clientes de di=
stribuci=F3n,  los plazos de cobro y las cartas que se van a enviar a los c=
lientes.

Definimos:

1.  Se estipulan estos plazos para las l=EDneas de cr=E9dito:
     *   Linea de cr=E9dito 0 usd, paga contado.
     *   Hasta 2.000 USD Plazo m=E1ximo de cr=E9dito cheque a 30 d=EDas
     *   De 2.001 hasta 8.000 USD plazo m=E1ximo para pagar cheque diferido=
s de 30 y 60 d=EDas
     *   De 8.0001 hasta 15.000 USD plazo m=E1ximo para pagar con cheques d=
iferidos 30. 60 y 90 d=EDas
  2.  Armar 3 modelos de cartas que contemplen estos 3 casos
  3.  Armar lista de clientes e identificar que modelo de carta corresponde=
 enviar a cada uno. Luego del punto 2 y 3 prontos y validados en conjunto c=
on Pablo. Se mandan los mails.
  4.  Cuando tengamos estos dos puntos prontos ah=ED mando mail al equipo d=
e distribuci=F3n sobre este comunicado. Les comparto el texto que les voy a=
 enviar:

Vir cuanto tengas las cartas armadas y la lista de los clientes nos volvemo=
s a juntar.

Dejo en copia tambi=E9n del mail a sandra que forma parte del equipo de cue=
ntas corrientes para que este al tanto y a Edu y Felipe para que est=E9n al=
 tanto tambi=E9n

Texto para enviar al equipo de distribuci=F3n:

"Hola Equipo!

=BFComo estan?

La semana pasada nos reunimos con Vir y con Pablo para revisar las l=EDneas=
 de cr=E9dito de los clientes, y la forma de pago de cada uno.

Esta reuni=F3n surgi=F3 dada la necesidad de la empresa de poder reducir la=
 cantidad de d=EDas de cobro a los clientes.

Hoy la mayor parte de cheques diferidos a cobrar que se reciben estan conce=
ntraos en el =E1rea de Distribuci=F3n, donde los plazos de los cheques van =
desde 30 d=EDas, 60,90 y hasta 120 d=EDas.  A esto tambi=E9n se le suman lo=
s 30 o 40 d=EDas en los que el cliente entrega los cheques.  Esto hace que =
el ciclo de vender y cobrar sea muy extenso y se tenga que incurrir en el d=
escuento de los cheques para cubrir las obligaciones que la organizaci=F3n =
tiene.
Ese descuento de cheque se hace a trav=E9s de los bancos donde ellos por ad=
elantar el dinero cobran un inter=E9s y ese inter=E9s nunca es trasladado a=
l cliente, siempre se hace cargo la empresa.

Por esto motivo y con el fin de mejorar la salud financiera de la organizac=
i=F3n, se van a enviar cartas a los clientes record=E1ndoles la forma de pa=
go de cada uno.

Los plazos van a ser 30 d=EDas, 60, 90 d=EDas, dependiendo cada cliente.  y=
 para compras especiales, previamente aprobadas por Pablo podr=E1n acceder =
a 120 d=EDas de cr=E9dito.

Estas cartas a los clientes ser=E1n enviados desde el equipo de cuentas cor=
rientes, en copia al equipo de KPMG.  Seguramente uds como primer contacto =
del cliente reciban alg=FAn tipo de comentario o pedido del cliente con res=
pecto a los plazos, por ello les pedimos su ayuda para lograr mejorar los p=
lazos de cobro.  Y siempre que lo consideren necesario estamos a disposici=
=F3n para conversar casos puntuales.

La idea es que las cartas sean enviadas la primer semana de noviembre, ni b=
ien se env=EDen les avisaremos.

Gracias
Saludos "

Cra. Victoria Quintanilla | Outsourcing, Payroll & Tax

KPMG Uruguay | Cir. Dr. Enrique Tarigo 1335, Piso 7, Of. 702 | Montevideo, =
CP 11100
Tel: +598 2902 45 46 ext. 228
[cid:image001.png@01DC4759.6A7E3630]
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.

***********************************************************************
The information in this e-mail is confidential and may be legally privilege=
d. It is intended solely for the addressee. Access to this e-mail by anyone=
 else is unauthorized. If you have received this communication in error, pl=
ease address with the subject heading "Received in error," send to the orig=
inal sender , then delete the e-mail and destroy any copies of it. If you a=
re not the intended recipient, any disclosure, copying, distribution or any=
 action taken or omitted to be taken in reliance on it, is prohibited and m=
ay be unlawful. Any opinions or advice contained in this e-mail are subject=
 to the terms and conditions expressed in the governing KPMG client engagem=
ent letter. Opinions, conclusions and other information in this e-mail and =
any attachments that do not relate to the official business of the member f=
irm are neither given nor endorsed by it.

KPMG cannot guarantee that e-mail communications are secure or error-free, =
as information could be intercepted, corrupted, amended, lost, destroyed, a=
rrive late or incomplete, or contain viruses.=20

This email is being sent out by KPMG International on behalf of the local K=
PMG member firm providing services to you.  KPMG International Limited is a=
 private English company limited by guarantee. KPMG International Limited a=
nd its related entities do not provide services to clients.  Each KPMG firm=
 is a legally distinct and separate entity and describes itself as such. Ea=
ch KPMG member firm is responsible for its own obligations and liabilities.
For more detail about our structure please visit home.kpmg/governance.=20

This footnote also confirms that this e-mail message has been swept by Anti=
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osoft-com:office:office" xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
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hemas.microsoft.com/office/2004/12/omml" xmlns=3D"http://www.w3.org/TR/REC-=
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<head>
<meta http-equiv=3D"Content-Type" content=3D"text/html; charset=3Diso-8859-=
1">
<meta name=3D"Generator" content=3D"Microsoft Word 15 (filtered medium)">
<style></style>
</head>
<body lang=3D"ES-UY" link=3D"#467886" vlink=3D"#96607D" style=3D"word-wrap:=
break-word">
<div class=3D"WordSection1">
Pablo, Vir<o:p></o:p>
<o:p>&nbsp;</o:p>
Como stan?<o:p></o:p>
<o:p>&nbsp;</o:p>
Envio este mail para dejar por escrito lo que defini=
mos la reuni=F3n que tuvimos la semana pasada en la revisi=F3n de los saldo=
s de los clientes de distribuci=F3n, &nbsp;los plazos de cobro y las cartas=
 que se van a enviar a los clientes.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Definimos:<o:p></o:p>
<ol style=3D"margin-top:0cm" start=3D"1" type=3D"1">
<li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 level1 =
lfo1">Se estipulan estos plazos para las l=EDneas de cr=E9dito:&nbsp;&nbsp;
<o:p></o:p></li><ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 level2 =
lfo1">Linea de cr=E9dito 0 usd, paga contado.<o:p></o:p></li><li class=3D"M=
soListParagraph" style=3D"margin-left:0cm;mso-list:l0 level2 lfo1">Hasta 2.=
000 USD Plazo m=E1ximo de cr=E9dito cheque a 30 d=EDas<o:p></o:p></li><li c=
lass=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 level2 lfo1"=
>De 2.001 hasta 8.000 USD plazo m=E1ximo para pagar cheque diferidos de 30 =
y 60 d=EDas<o:p></o:p></li><li class=3D"MsoListParagraph" style=3D"margin-l=
eft:0cm;mso-list:l0 level2 lfo1">De 8.0001 hasta 15.000 USD plazo m=E1ximo =
para pagar con cheques diferidos 30. 60 y 90 d=EDas<o:p></o:p></li></ul>
<li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 level1 =
lfo1">Armar 3 modelos de cartas que contemplen estos 3 casos
<o:p></o:p></li><li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso=
-list:l0 level1 lfo1">Armar lista de clientes e identificar que modelo de c=
arta corresponde enviar a cada uno. Luego del punto 2 y 3 prontos y validad=
os en conjunto con Pablo. Se mandan los mails.
<o:p></o:p></li><li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso=
-list:l0 level1 lfo1">Cuando tengamos estos dos puntos prontos ah=ED mando =
mail al equipo de distribuci=F3n sobre este comunicado. Les comparto el tex=
to que les voy a enviar:<o:p></o:p></li></ol>
<o:p>&nbsp;</o:p>
<o:p>&nbsp;</o:p>
Vir cuanto tengas las cartas armadas y la lista de l=
os clientes nos volvemos a juntar.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Dejo en copia tambi=E9n del mail a sandra que forma =
parte del equipo de cuentas corrientes para que este al tanto y a Edu y Fel=
ipe para que est=E9n al tanto tambi=E9n<o:p></o:p>
<o:p>&nbsp;</o:p>
Texto para enviar al equipo de distribuci=F3n:<o:p><=
/o:p>
<o:p>&nbsp;</o:p>
&#8220;Hola Equipo!<o:p></o:p>
<o:p>&nbsp;</o:p>
=BFComo estan?<o:p></o:p>
<o:p>&nbsp;</o:p>
La semana pasada nos reunimos con Vir y con Pablo=
 para revisar las l=EDneas de cr=E9dito de los clientes, y la forma de pago=
 de cada uno.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Esta reuni=F3n surgi=F3 dada la necesidad de la e=
mpresa de poder reducir la cantidad de d=EDas de cobro a los clientes.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Hoy la mayor parte de cheques diferidos a cobrar =
que se reciben estan concentraos en el =E1rea de Distribuci=F3n, donde los =
plazos de los cheques van desde 30 d=EDas, 60,90 y hasta 120 d=EDas.&nbsp; =
A esto tambi=E9n se le suman los 30 o 40 d=EDas en
 los que el cliente entrega los cheques.&nbsp; Esto hace que el ciclo de ve=
nder y cobrar sea muy extenso y se tenga que incurrir en el descuento de lo=
s cheques para cubrir las obligaciones que la organizaci=F3n tiene.
<o:p></o:p>
Ese descuento de cheque se hace a trav=E9s de los=
 bancos donde ellos por adelantar el dinero cobran un inter=E9s y ese inter=
=E9s nunca es trasladado al cliente, siempre se hace cargo la empresa.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Por esto motivo y con el fin de mejorar la salud =
financiera de la organizaci=F3n, se van a enviar cartas a los clientes reco=
rd=E1ndoles la forma de pago de cada uno. &nbsp;<o:p></o:p>
<o:p>&nbsp;</o:p>
Los plazos van a ser 30 d=EDas, 60, 90 d=EDas, de=
pendiendo cada cliente.&nbsp; y para compras especiales, previamente aproba=
das por Pablo podr=E1n acceder a 120 d=EDas de cr=E9dito.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Estas cartas a los clientes ser=E1n enviados desd=
e el equipo de cuentas corrientes, en copia al equipo de KPMG.&nbsp; Segura=
mente uds como primer contacto del cliente reciban alg=FAn tipo de comentar=
io o pedido del cliente con respecto a los
 plazos, por ello les pedimos su ayuda para lograr mejorar los plazos de co=
bro.&nbsp; Y siempre que lo consideren necesario estamos a disposici=F3n pa=
ra conversar casos puntuales.
<o:p></o:p>
<o:p>&nbsp;</o:p>
La idea es que las cartas sean enviadas la primer=
 semana de noviembre, ni bien se env=EDen les avisaremos.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Gracias<o:p></o:p>
Saludos &#8220;<o:p></o:p>
<o:p>&nbsp;</o:p>
<o:p>&nbsp;</o:p>
<s=
pan lang=3D"EN-US" style=3D"font-size:10.0pt;font-family:&quot;Arial&quot;,=
sans-serif;color:#00338D;mso-ligatures:none;mso-fareast-language:EN-AU">Cra=
. Victoria Quintanilla |
Outsourcing, Payroll &amp; Tax
<o:p></o:p>
&nbsp;<o:p></o:p>=

KPMG Uruguay | Cir. Dr. Enrique Tarigo 1335, Piso 7, Of. 702 | Montev=
ideo, CP 11100<o:p></o:p>
Tel: +598 2902 45 46 ext. 228<o:p></o:p>
<img widt=
h=3D"96" height=3D"49" style=3D"width:1.0in;height:.5083in" id=3D"Picture_x=
0020_13" src=3D"cid:image001.png@01DC4759.6A7E3630"><o:p></o:p>
KPMG has a commitmen=
t to environmental responsibility. Please consider the earth before printin=
g this e-mail.<o:p></o:=
p>
<o:p>&nbsp;</o:p>
Debem=
os se=F1alar finalmente que el presente documento ha sido emitido en cumpli=
miento de un requerimiento de servicios
 profesionales de asesoramiento por parte de vuestra empresa, los cuales fu=
eron prestados aplicando nuestra mayor diligencia y conocimiento t=E9cnico.=
 No obstante, advertimos que los organismos p=FAblicos o tribunales que eve=
ntualmente entiendan en el tema pueden
 sustentar otras opiniones o variar aquellas que han sido resumidas o trans=
critas por nosotros. Las informaciones y opiniones contenidas en el present=
e informe tienen por fin el uso de las mismas por vuestra empresa.<s=
pan style=3D"font-size:8.0pt;font-family:&quot;Times New Roman&quot;,serif;=
color:#1F497D;mso-ligatures:none;mso-fareast-language:ES-UY"><o:p></o:p></s=
pan>

___.___<o:p></o:p>

Please note, finally, that this report has =
been issued in reply to a request for professional advisory services by you=
r company, and that these services were
 offered on the basis of our best possible diligence and technical knowledg=
e. We should, however, warn you that the public authorities or courts by wh=
ich these issues 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 t=
his report are designed to be used by your company.<o:p></o:p>
<o:p>&nbsp;</o:p>
</div>

<DIV>
*********************************************************************** 
The information in this e-mail is confidential and may be legally privilege=
d. It is intended solely for the addressee. Access to this e-mail by anyone=
 else is unauthorized. If you have received this communication in error, pl=
ease address with the subject heading &quot;Received in error,&quot; send t=
o the original sender , then delete the e-mail and destroy any copies of it=
. If you are not the intended recipient, any disclosure, copying, distribut=
ion or any action taken or omitted to be taken in reliance on it, is prohib=
ited and may be unlawful. Any opinions or advice contained in this e-mail a=
re subject to the terms and conditions expressed in the governing KPMG clie=
nt engagement letter. Opinions, conclusions and other information in this e=
-mail and any attachments that do not relate to the official business of th=
e member firm are neither given nor endorsed by it. 
 
KPMG cannot guarantee that e-mail communications are secure or error-free, =
as information could be intercepted, corrupted, amended, lost, destroyed, a=
rrive late or incomplete, or contain viruses. 
 
This email is being sent out by KPMG International on behalf of the local K=
PMG member firm providing services to you. KPMG International Limited is a=
 private English company limited by guarantee. KPMG International Limited a=
nd its related entities do not provide services to clients. Each KPMG firm=
 is a legally distinct and separate entity and describes itself as such. Ea=
ch KPMG member firm is responsible for its own obligations and liabilities.=
 
For more detail about our structure please visit home.kpmg/governance. 
 
This footnote also confirms that this e-mail message has been swept by Anti=
Virus software. 
*********************************************************************** 
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