Los auditores de cuentas demandados han de indemnizar a

" "
! "# $
(
'
%&
"
!
"
)
#%
$
*#
+
+
"
"
"
)
*
,%
#
%
)
"
!
)
*
!
#
."
"
"
!
*
%&
!
##
#
! !
%
* *
.
!
"#
$$%&'()'*
(+
,
'()'
/,01/ 2 ,03 304
56 6&"7 8
9
,
,+ "
@
:
2 ,/3;26 <,//36 4
= >3?/4
,
;
@
9"
:
"
-#
"
" %
AB % 3
,"
9
-#
: %
%
3
3
'0 " )
%
/
%
3
9
-#
3
/"
/
'
" '
"
!
@% "
"
3
9 !
;
!
*#
: '%
9"
4
&"
;
+
)
)
; :
3
"
4
9
3
?
<
; *
:
/"
3 #
:
) 9 "
) 3
) >
@
3#
,
: .
9
;%
) -"
: #
#
3!
, #
:
;
3 %"
<
; +"
0
: .
?
>#
2!
,
0
C "#
!
3#
, "
;
:
D%
?
> %
/
9
: &
,
:
? !
C
) /
%
3"
< "
9
:
3#
,
;
0
0
:
:
;
?
4
- "(
) ,
) 9 "
) 3
) 4
) @
)
) 6 "
) 3%
) :
) @
"
;
%
;
)
<
:
9
) -"
,%
2
"
9
,
,'
9" !
3%
>#
"
0 "
?
9
-#
;% D! '
+
"-
%
,+ "
; %
,
- . ".!
9/4
;,/2 9 "
%
: '%
;
"
9
-#
;%
D! ' #
) 0
3 +
> "
) @
3#
:
;%
0
) )
6
) 9
;
) ?%
) ; #
3 +
C "
9" !
@%
C "#
3!
) 3%
, #
!
) 6 !
? %
?
;
) ;
9
<
:
D%
> %
> "(
@
0
>#
) ?
) ;
/"
3
:
<
0 "
:
4
%
: .
) 0
) ; %
,
) ?(#
%
) /
<
:
;%
) ,!
)
2!
E
)%
,
) 3
0
:
9#
) @
) <
C
9
<
:
,
) 3 ;
) 4
) 3
:
0
,"
3
;
3"#
) ;
/
) 4
; +"
) 3%
/
:
;
0
/"%
) 6 !
) 0
;
)
)
)
0
3
6
- "(
<
) /
? #
,
) ,
) @
) >
,
) 3%
9
,
) ;
1#
,
;
:
,
:
;
) 4
) ,
:
)
;
3%
)
3
) ?
) /%
"
) ,
) -"
;
) ,! ;
3
) ;
C
) 0
'
<
)
@
,
) 9 "
) >
9# : &
)
) 0 "
) ) :
) ?
"
; +"
;
) @
) ;
9
;%
) ,
2
"
) 3
<
6'
) /
4
;
:
) :
) 0
:
/"
) 9 "
) /#
0
>#
:
;
?
) /
) >
!!
,
) 0
?
?
) ;
0
;
3"
) /"
0
3
<
!
C.
3 %"
,
)
) , # *
) 3
0
/"
3"
) ;
4"
) /
)
:
< "
9
3
0
3#
C
3
0
;
:
) <
?
:
:
) ,
) 3'
) ;
)
!
0
) 2%
3 .
/"
)
) ;
) >#
) ;
:
) <
>
0
) ,
9
) 0
"
3
; +"
%
0
4
3%
@
) -"
/
) 6 "
)
0
) ?%)
) D%
) 3
) ;
, *
('
) :
) ,
,
:
3#
0
: .
D%
) ;
/
) 3%
) :
<
) 3
+
:
9
!
,%
4
) 3
0"
; *
) 3
C%
) , *
3
) <
?
>
"
)
4 #
) ; %
@
) 6
) /
)
) ) @
)
) ?
) ,""
) 4.
) ,
3#
) 9
? !
) @%
) 3"
!
:
3%
) ,%
) ;
2
3#
)
B
4
"
;
) 0
, "
3
) :
> !
)
) 0!
%
) ;
#
,'
3 #
) 0 "
9
: &
) ,!
;
) /
)
) 0
C "
%
) 2
) 3
:!
) 6
4
"
)
/
<
) @
:
4
%
) <
&
"#
#
0"
?
"
) 3
/
%
)
"#
"#
#
0"
C
0
! < )
,
AB % 3
>
"
!
%
" "
$
%
#
"
"
%
3
'0 " )
%
/
%
3$
:
,
"
%
!
*#
9@
!
"
0
! F
9 @G H
% H
0
! < ) F0 < ) G
" #
!
*
"
"
%
"
9@
"#
# ! *#
< )
*#
!!
3)
AB
9@
%
#
#%
"
3
H
: '%
9"
%
%
#
!
*#
"
"#
"
%
.
"
!
!
0<
# %
0<
)
H
"
!!
"
*#
%
8I
!
"#
"
!
*
;
'
>#
!
*
*
"
#
"
,
#
"#
0
"
'
!
H
#
*#
. H
H
)
*
B
H
@!
#
#
"
!
,"
"
&"
#
#
4
%
"
9 "
!
"
!
%
!
9@
"
#
% !
6
!!
#
)
"
"
7
+
9@
H
"
4
!
!!
>
!
*
H
"
*
!
!
#%
"
"
#
"
"
1#
3
"
%
9@
!
"
!
#
%
!
0<
!
#
"
"
+
#
#
.
H
9@
"
!'
.
F J
!
"
0"
)
!
!
"
I8
#
G
H
"(
"
"
"
)
"
!
%
F 8888 I
"
0<
)
G
! #
H
3
0
*
H
"#
AB
,
"
!
!
% !
3
4
"
%
"
#
*#
"
"
"
0
,
;
#
% 0!
%
"
K
!
#
: '%
!
!
'
)
)
(
"
!
"
"
%
: '%
"
3
(
*
+
, -
. !
)
9"
"
4
&"
&"
J
'
-#
-#
9
4
/0
!
!
9
9"
!
'
/
(
,>16 2
("
"
%
!
$
!
"#$!
%&&
>
/
!
+
"
%!
&&&!
&%
#
"
$
"
"
0
"
!
"
!
H
"
%
: %
3
%
/"
3
/
3
'
;
"
"
,
AB
'0 " )
%
3
%
3"#
,
,
AB
%
3
>
"
%
+
"
*#
!
% 0! - "#.
9@
#
+
0
%
*#
#
%
"
!
"
)
"
%
% "
"
"
!
0<
*'
0 % 0!
9@
"
"
)
"
!
8
"
"
L
4
%
"
"
%
+
*#
" '
!
#
"
"
+
!
9@
!
% < "
!
*
;
K
)
"
"
"
*
"#
"
"
!
" '
%
!
"
"
,
: '%
,
9"
)
4
&"
-
AB
%
3
>
"
/
/
1
,
/
1
/
,
2
(
/
,
"
3
%
"
"
"#.
9@
'0 "
+
!
)
,
K
%
/
%
3
!
+
!
*#
3 %
#
9@
%
!
"
"
#
" '
: '%
!
0
4
"
"
&"
" "
"
* *
*
"
0
<
"
%
#
,
3
: '%
9"
/ 1
4
,
(
&"
-
'0 "
;
)
K
%
/
%
3
/
1
+
1
+
% 0!
/
, 3*4
,
5
,
6
/
* ,
7(
*8
/
(
1
.
(9
/
1
/
K
-,/0,/2 , : '%
9"
4
&"
;
"
#
*#
"
*
"
%
! 7K
- !:
3
;(
<
;
=, 2
(
/
. <
>
8(
?
. *
(
@,
. A ,
. +
. <
. +
8 1
6
.
4
8(
B
<
+
. C (
*
. ?
B
<
C
*
. C
<
. <
3
B
=
6
6
+
6(
. C
. <
? /
8
B
+
B
5
B 9
.
,
. *
>,
. 8
+
@
B
3(
+
8
A
. ?
4
. 6(
. <
B
6
+
.
3
. +
*
8
< 1
C (
.
. 8
. 6
@
B
;
?
. A ,
. +
. 8
3
. <
4
. +
.
(
. 8
+
? /
.
. ;
*,
. , <
;
8
. <
D
. ;
. @
A
. 3
<
. C
. < (
8 1
D
3
,
4
D (
8,
. 8
8
<
8 (
.
<
?
. 5
< 1
. 8
?
B
<
<
B
B
<
. 5
.
B
. <
8
.
8
. C
. ?
@
. C .
. =
. 8
.
<
2
B
@
C
. A
. ?
.
. ;
. 4
.
. C
.
. 59
.
. 8
+
.
5
@
<
. +
@
+
5
8
4
B
. 8 <
. 5
E
.
.
?
. @
. <
. 4
. D
3
.
8
B
+
.
8
. C
6
. 5 (
. <
4
B
B
.
. 82
. <
.
*,
+
. >
. +
/
8 9
. ;
?
. A
8
. <
5
. ?
.
B
3
8 )
+
8(
D
8
+
<
. B
.
7(
.
<
+
<
8
. ?
+
8
8
.
B
6 ,
. *
. +,
. <
*(
2
8 (
.
+
3
B F
. ,
<
. *
. . +
D
.
>
. 8
*
. A
B,
5
. @
?
* ,
D9
. +
2
. 4
. 3
. 6
3( B F
.
. +
. ;
. B
. C
@
< 1
<
. 4
. C (
3
<
.
>
. 8
A2
. ?
. 4
B
5
B
8(
+
B 9
=
. <
?
. 8
. B
. 8
*1
B
3
*,
5
8(
. 3
C ,
. 4
. 8
*,
B
8
5
<
. B
. B
.
+
8
.
B
? /
. 3
. ?(
+
6(
B
<
C
. ?
. 6
,,
. +
C
C
<
D
. 8
/
.
*
+
,
- .
( ( ,
(
,
6
*8
8
2+
.
*
?
*8
/
F
0
!
013/-2
3#
, #
) 0
) ; %
0
)
@
3#
) ?(#
%
) /
<
? %
;
)
;
:
D%
@
>#
) ?
/"
:
0 "
:
4
%
: .
) ,!
2!
) 3
0
) ;
:
) <
0
9
; +"
,
) 3
:
- "(
,
9
,
;
) , # *
) -"
;
3
) ;
;
C
9" !
C "#
3!
) 3%
)
;
/
) 4
) 3%
/
:
;
:
,
:
;
)
4
:
)
) ?
) /%
"
) ?%)
) D%
)
3
:
?
) 6
)
) ) @
) ?
) ,""
) ,
) 3
) B
4
3%
3
?
) ;
) 0
/
:
< "
,'
3 #
9
: &
:!
,!
"
;
9
;%
0
: .
) 3%
+
4
) :
) :
?
,
?
0
0
;
, "
) 0
) /
%
,
) ,
)
) ,
:
) 4 #
) ; %
@
:
) 3'
) -"
) 6 "
3"
) ;
4"
)
9
) /"
<
)
#
;
)
C "
%
) 2
) 3
!
,
) 9 "
) >
) 0 "
) ,
2
"
:
4
%
:
3#
:
9
,%
? !
) @%
!
) 0
3 %"
:
/"
) 9 "
>#
?
; *
) 3"
: '%
9"
4
&"
;
"
0"
("
@%
"
"
"
*
!
"
!
" "
'
"
3
9 !
&"
%
8(
;
M
8
!7K. +
? /
+
@
!:
. <
+
. 4
8(
. C (
*
. ?
C
<
. <
B
=
4
6(
. C
B
B
'
B
5
B 9
.
,
?
' . 8
. <
B
. +
3
B
<
'
< 1
. 8
@
B
;
3
<
.
(
. ;
<
;
8
. <
<
D
3
,
D (
8,
. 8
. <
?
. 5
. 8
?
B
<
B
B
<
. 5
B
.
. C
. ?
@
.
C
.
. =
. 8
B
@
C
. A
.
. ;
. 4
. C
'
.
.
. 8
.
<
. +
. ?
@
+
5
8
.
. @
.
B
+
8
C
. 5 (
. <
4
B
. 82
. <
. +
/
. ;
. A
8
. <
5
?
B
3
. ?
. *
*(
2
8 (
'
3
B F
<
. *
D
. >
. 8
*
B,
,
* ,
. 3
. 6
. +
@
<
3
<
.
>
B
5
B
8(
+
B 9
. 8
*1
B
3
C ,
.
4
*,
5
. B
B
. +
8
B
? /
.
3
6(
C
C
C
<
. 8
(
*
"
/ 5 !* !<
B 2
3
5
F
;
<
(
,
,
/
G!
H'
?
/
/
GI # ,
!!
H'
('
' '
)
9
/
!!
H'?
' '
'
)
9
)
(
"J
&&
/
&
(
$$ !%!
H'A
!*
/
K
/
9
K?
"
"
!
5
5
5
" '
/
H14
6-2
/
) >
;
) ,
) 0
) 4 #
3
9 !
,
/
"
9
) 3%
0
) , # *
) 3'
) 0
) ?%)
) ;
4"
"
;
"
,
%
%
AB
'
"
!
9 !
"
7
,
) @
) 3
) 0
) ; %
:
) ;
) ?
) 3
)
)
) B
) ) ,""
@% "
"
!
>
"
3
+
"
;
K
"
3
3
5
5
5
) 0 "
) @%
) 0
) /"
'
%
"
3
@%
"
@% "
9
!
(
)
(
3
9 !
;
'0 "
)
0"
"
"
8
*
3
("
!
'
* -#
!
9"
-#
"#
7KG!
H'A
"
8
;
M
F
5
/
! !
H' 8
/
,N-2 ,
B % 3
"
!
3
<
" '
;
F
9 !
)
!
H' 8
/
+
>
"
" '
%
2+
.
*
/
?
*8
"
!
@% "
" !
"
8
K
"
,
,
"
"
%
" '
%
9/4
;,/2
I
3
"
!
"
"
,
"
JJ
P64
02
62@,62 ,
/
%
3
" '
"
%
"
P64
02
O04
;2 ,!
"#
4
9
:
) 9 "
9
;%
) -"
;
3 %"
,
0
?
> %
C
) /
0
0
9 "
) 3
@
"
-"
,%
"
0 "
" "
"
3
"
3
"
0!
"
'
0!
,
;
9 !
0!
AB
%
3
>
" '
%
"
7
% 0!
@% "
"
&
" !
JJ
,
0
3
9 !
7
"
"
0
!
0!
0!
20-3@2 ,
!
7
)
,>16 2
I
" "
@% "
&
" !
,
A
;
0!
"
,
,
0!
@% "
" !
,
8
0
9 !
)
,
+
/
3
,
,>16 2
"
B2
*8
/
0
%
.
,
9/4
;,/2
I
O9-4
;2 ,
0" )
;
"
/
!
"
"
G
KJI $$G
/
"
@%
F
1
1
8
!
"#
/
*
"
&"
"
"
3
'0 " )
9 !
;
3
%
"
"
0!
7
% 0!
-#
;%
D! '
:
3
"
3
<
; *
:
/"
3 #
) 3
) >
@
3#
,
: .
: #
#
3!
, #
:
<
; +"
0
: .
?
>#
2!
C "#
!
3#
, "
;
:
D%
/
9
: &
,
:
? !
%
3"
< "
9
:
3#
,
;
:
:
;
?
4
- "(
) ,
)
) 4
) @
)
) 6 "
) 3%
) :
)
;
%
;
) <
:
9
)
2
"
9
,
,'
9" !
3%
>#
?
" %
*#
%
+
?
9
)
) ;
16 O04
;2 6 * #.
!
C
9
/
#
!
; %
-
:
/"
<
"
"
!
#
,
!
#
!
"
)
#
% "
3
'0 "
*#
)
" '
"
"
!
K
*#
*
!
9@
!
"
!
)
!
3
"
K
"
#
$
$
,,
"
"
9 "
@!
0
! < ) F 0< ) G
%
0"
$
*
"
,"
"
%
/
%
3$
" '
%%
" )
"
.
"
L
!
!
!
M
"
*#
%
"
#
*
"
AB %
"#
3
"
9@
"
$
*#
"
! "#
(
'
)
!
$
"
" !
"
3
,"
"
,
"
"
"
%
%
,"
"
"
3
!
I
"
,
*
%
+
)
"
%
"#
"
!!
"
(
!
)
#
K$
,
"
"
/
"
'%
0
#
%
'
!
%&
3
>
" '
/
$
*
% "
1
$
*
$
%
/
'
" "
"
)
)
3
"
$
.
"
%
0!
#
"
M
3
,
.
%
%
/
"
9
!
#
%
)
*
$
# $
I
%
,
,
"#
8
%&
/
+
%
#
#
%
!
'0 "
8
0!
(
-#
)
$
%
!
)
0
"
!
#
"
#%
"
"
3
!
II
"
" "
"
AB
+
'0 "
3
"#
,>16 2 ,
-
"
!
0
%
"
!
$
" "
AB
,
)
*
!
-#
,
"
".!
$
! F
9 @G
!
"
%
"
"
)
'> #
%
(
&#
%
"
"
0
0
-#
!
!
"
,+ "
! - -
9/4
;,/2 /
"
6
-#
"
&"
- #
F
1>-G 9 @ * #
" "#
!
K
/ K
$
9@K
$
0
1
,
K
"
3 %
*
*#
"
#
" '
)
K
"
"
,
" ! B )
. O
/ N
-
,
*
.
L
!
!
!
M
2 /
*#
%
N
3*4O
*#
,
(
,
1
K
0
%"
"
-#
!
" '
"
-,/0,/2 <
'
"
"
!
"
!
! $
"# %
#
'%
"#
# "(
#
I
* *
#
"
.
"
"
*#
!
"
"
!
(
"#.
"#
!
.
$
"
#
$
"
# *#
"
" "
! $
*
!
#
9
%
#
-#
*
QGH
" " $
0
)
7
M
)
3
%
* *
I
"
%
!
.
#
"
'
"
#
" "
.
+
,
%
#%
"
"
9@
"
" '
"
" '
* , "(
$
(*
"
.
#
$
*
"
"
)
" '
*
1
!
M
$
*
)
"
I
"
"
#
!
I
"
%%
"
!
" '
IQGH
$
M
!
! *#
K
"
K
*
"
"
"
"
" "
I8
$
6
"
QGH
'
J
'
"
"
"
!
"
#
$ .
'
#%
!
!
%
'
013/-2 ,
,
!
AB
"
%
!
3
%
,"
3
"
%
"
!
'0 "
"
H14
6-2 <
"
!
/
"
%
,
3
"
+
"
#
3
!
0!
!
" "
*# !
(
"
%
8
!
-#
' !
!
"
)
%
I
3 %
+
%
"#
"
6
&#
"
*#
!
0!
# $
*
(
$
)
8
+"
"
#
+
"
"
#
#
!
+%#
, )
,
"
%
0
8
*
"
+
"
"
"
!
"
K
K
'
,
#
"
!
! "#
0!
" !
!
-#
"
%"
+
$
%
!
"
0! $
%
JM
#
"
$
-#
#
*
#
"
$
"
"
M
,
%
%
"
!
! #
-"
+
"
!
!
!
"
"
+%
%
*
# 0"
%
!
*#
3"
#
" "
"
"
-#
!
,N-2 ,
# $
*
!
"
&
"
"
%
3
6
$
!
!
!
0
% 0!
"
3
%
#
"
!
+
*' *
/
"
"
3 %
'
%
%"
*
)
(
%
#
B
"
9@
##
*
*'
$
" "
$
"
*
"
#
"#
%
!
"
O9-4
;2 <
"
"
+
!
"
'
%
"
"
"
#
M
!
"
! &
"
M
"#
#
)
(
$ ,
"
"
"#
#
!
+
#
"
+
#
,
)
%
*
J
%&
!
"
"
M
"
0! $
" ' $
20-3@2 /.%"
M
"
8
%
#
-!
#
-#
"
"
!
#
!"
"
'
)
.
"
#
!
"#
"#
!
&
!
*
,
"
!
!
##
!
!
(
!
!
M
"
"
" ' IMM
I
+
#
J
M
$
$
-#
M
!
(
-#
8
,
"#
(
$
#
%
"
MI
*
*
#
MI
8
,
I
" "
9
+
/
B
I
%
"#
,
0!
/
#
)
0
!
%
" "
3
*
+
"
,"
" '
,
3
"
'0 "
!
)
%
#
"
"
!
"
-
"
%
"
3
3
9 !
A
;
!
3
,
/
91? 4
0304
56 $
9
*
-#
"
/
!
3
"
$
%
@%
"
"
4
%
#
("
* L
*
(
" "
> %
"
02 ,004
56 ,>4 3-4
@3
(
$:
/"
<
'> #
$ 3
$/
>"
$?
0# $ <"
,N0;2 /
:
/"
<
#
3
9&#
" "
0
#
'> #
9"
$
$