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  "notes": "Los estados financieros son informes que reflejan la 
            
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    "description": "Integraci\u00f3n de pr\u00e1cticas y 
            
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gesti\u00f3n de recursos financieros. Este enfoque reconoce la 
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gesti\u00f3n de recursos financieros. Este enfoque reconoce la 
            
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