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Envelope-to: jbarboza@bagno-company.com,
 lmendieta@bagno-company.com,
 pmachado@bagno-company.com,
 lclausen@bagno-company.com,
 contacto@bagno-company.com,
 ecarle@bagno-company.com,
 fmateu@bagno-company.com
Delivery-date: Wed, 10 Dec 2025 16:07:00 -0300
From: "Quintanilla, Maria Victoria" <mariavictoriaquintan@kpmg.com>
To: "Laura Clausen " <lclausen@bagno-company.com>,
 Pablo Machado
	<pmachado@bagno-company.com>,
 Lorena mendieta <lmendieta@bagno-company.com>,
 "jbarboza@bagno-company.com" <jbarboza@bagno-company.com>
CC: Felipe Mateu <fmateu@bagno-company.com>,
 'eduardo'
	<ecarle@bagno-company.com>,
 Sandra Osorio <contacto@bagno-company.com>,
 "Casas, Gaston S" <gcasas@KPMG.COM>, luis mateu <lmateu@vindex.com.uy>
Subject: CLIENTES DISTRIBUCION
Thread-Topic: CLIENTES DISTRIBUCION
Thread-Index: AdxHTxT+EzLEdJWcTq2XOO8m5qtXoA==
Date: Wed, 10 Dec 2025 19:03:48 +0000
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Hola Equipo!

=BFComo estan?

Hace varias semanas 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.

En estas reuniones surgi=F3 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 a=
delantar el dinero cobran un inter=E9s y ese inter=E9s nunca es trasladado =
al 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, 60 y  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 en la primer quincena de  enero 202=
6, ni bien 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@01DC4736.9AB0B3F0]
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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<div class=3D"WordSection1">
Hola Equipo!<o:p></o:p>
<o:p>&nbsp;</o:p>
=BFComo estan?<o:p></o:p>
<o:p>&nbsp;</o:p>
Hace varias semanas reunimos con Vir y con Pablo par=
a 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>
En estas reuniones surgi=F3 la necesidad de la empre=
sa 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 pla=
zos de los cheques van desde 30 d=EDas, 60,90 y hasta 120 d=EDas.&nbsp; A e=
sto 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 vender=
 y cobrar sea muy extenso y se tenga que incurrir en el descuento de los ch=
eques para cubrir las obligaciones que la organizaci=F3n tiene.
<o:p></o:p>
Ese descuento de cheque se hace a trav=E9s de los ba=
ncos, 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 fin=
anciera de la organizaci=F3n, se van a enviar cartas a los clientes record=
=E1ndoles la forma de pago de cada uno.&nbsp;
<o:p></o:p>
<o:p>&nbsp;</o:p>
Los plazos van a ser 30, 60 y &nbsp;90 d=EDas, depen=
diendo cada cliente.&nbsp; y para compras especiales, previamente aprobadas=
 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 desde e=
l equipo de cuentas corrientes, en copia al equipo de KPMG.&nbsp; Seguramen=
te uds como primer contacto del cliente reciban alg=FAn tipo de comentario =
o pedido del cliente con respecto a los plazos,
 por ello les pedimos su ayuda para lograr mejorar los plazos de cobro.&nbs=
p; Y siempre que lo consideren necesario estamos a disposici=F3n para conve=
rsar casos puntuales.
<o:p></o:p>
<o:p>&nbsp;</o:p>
La idea es que las cartas sean enviadas en la primer=
 quincena de &nbsp;enero 2026, ni bien se env=EDen les avisaremos.
<o:p></o:p>
<o:p>&nbsp;</o:p>
Gracias<o:p></o:p>
Saludos <o:p></o:p>
<o:p>&nbsp;</o:p>
<s=
pan style=3D"font-size:10.0pt;font-family:&quot;Arial&quot;,sans-serif;colo=
r:#00338D;mso-ligatures:none;mso-fareast-language:EN-AU">Cra. Victoria Quin=
tanilla |
Outso=
urcing, 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 width=3D"96" height=3D"49" style=3D"width:1.0in;height:.5083=
in" id=3D"Picture_x0020_13" src=3D"cid:image001.png@01DC4736.9AB0B3F0"></sp=
an><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>

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