1 Teoria

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

HGBFDYGADNBGFDXA HF KAYNY W HGYZAYGIGAD HF N_BNHV_NY >. GDX_AHVIIGAD

Fd fk prfsfdtf prayfita sf rfnkgznrn fk hgsfþa y nrbnhurns hf kasns bnigzns hf kn pkndtn on`n y prgbfrn pkndtn iad kasns rfon`nhns fd kas onþas hf udn vgvgfdhn cnbgkgnr fd ud tfrrfda hf >3: b ? hf îrfn, npkgindha kas irgtfrgas y praifhgbgfdtas fstnokfighas hfk bçtaha sgbpkgcginha sgbpkgcgi nha y hf kn darbntgvn fspnþakn FMF-:=, rfnkgzndha ud pkndtfnbgfdta fstruiturnk y ndnkgzndha sus inrlns, iadhgigadfs hf oarhfs y iadtgdughnh hf kns kasns, pnrn quf kn kasn bnigzn trnon`f n su bîxgba fscufrza fd fk marbglùd fiadabgzndha y lnrndtgzndha kn inkghnh hf kn kasn bnigzn pnrn ud tgfbpa n knrla pknza sgd praokfbns. Kn insn cnbgkgnr fd kn pkndtn on`n prfsfdtn kns sglugfdtfs inrnitfrâstgins, prfsfdtn udn iaimfrn, ud iadsuktarga fd kn cnimnhn prgdigpnk tgfdf has onþas ud pnsgkka quf iadfitn iad kn snkn y fk iabfhar crfdtf nk iabfhar fstn kn iaigdn, crfdtf n kn snkn fstî fk onr  `udta n kn fsinkfrn quf suof nk sfludha pgsa, hfspuçs hfspuçs hf kn iaigdn y kn snkn nk cadha sf fdiufdtrn fk `nrhâd `udta n kn tfrrnzn. Fd fk sfludha pgsa `udta n kn cnimnhn prgdigpnk tgfdf has harbgtargas q iadfitn par ud iarrfhfra nk knha gzqugfrha tgfdf ud onþa sflugha nk iarrfhfra n kn hfrfimn fstî uoginha kn snkn hf fstnr `udta n kns fsinkfrns crfdtf nk sfludha onþa, bîs nk cadha sf fdiufdtrnd has harbgtargas uda n kn gzqugfrhn y fk atra n kn hfrfimn y par ud pnsgkka iadfitn kn tfrrnzn `udta n kns fsinkfrns quf suof n kn nzatfn. Znrn fk hgsfþa hf kn kasn bnigzn, pnrn kn kasn hfk prgbfr pgsa sf tabnrn fd iufdtn fk pfsa prapga hf kn kazn bnigzn kns inrlns pfrbndfdtfs iaba kn ifrîbgin onkhasn bîs pflnbfdta hf ifbfdta wfofr pnrn fk pgsa, yfsa fd pakva okndia pnrn fk igfka rnsa bartfra pnrn kn inrpftn hf dgvfknigùd (ifbfdta y nrfdn cgdn), pnrn fk onkiùd pfsa hf kn onrndhn, pnrn kn kasn rfon`nhn marbglùd hf fsiargn y kn saorf inrln sflðd kn tnokn hf kn darbn fspnþakn sf iadsghfrn ?::el/b ? pnrn vgvgfdhns cnbgkgnrfs. Znrn kn kasn hfk sfludha pgsa sf tabnrn fd iufdtn fk pfsa prapga hf kn kazn bnigzn, pfsa hf kn onrndhn pnrn fk igfka rnsa bartfra pnrn kn inrpftn hf dgvfknigùd (ifbfdta y nrfdn cgdn), kn saorf inrln sflðd kn tnokn hf kn darbn fspnþakn sf iadsghfrn ?::el. /b?.

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH >

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

?. AO@FXGSA LFDF_NK

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_fnkgznr fk hgsfþa hf kns kasns bnigzns hf udn vgvgfdhn cnbgkgnr, cnbgk gnr, npkginr kas irgtfrgas irgtfrg as y praifhgbgfdtas fstnokfighas hfk bçtaha sgbpkgcginha sgbpkgcgi nha n cgd hf lnrndtgznr udn oufdn inkghnh hf trnon`a (trnon`a bîxgba hf kn kasn bnigzn) y fiadabgznr kas lnstas hf prfsupufsta hf kn aorn rfnkgznhn (hgsfþa kasn bnigzn).

?.> A@FXGSA FYZFIGCGIA

         

_fnkgznr fk pkndtfnbgfdta fstruiturnk _fnkgznr fk ndîkgsgs hf inrlns, iadhgigadfs hf oarhfs y iadtgdughnh hf kns kasns. Hftfrbgdnr kas vnkarfs hf iîkiuka hf babfdtas y rfniigadfs. Iabpraonr kns hfcarbnigadfs hf (F.K.Y.) _fnkgznr kas lrîcgias hf babfdtas iabpntgogkgznhas, rfniigadfs y lrîcgias hf kns nrbnhurns. 

9. IN_NIXF_GYXGIN IN_NIXF_GYXGINY Y HF KAY BNXF_GNKFY Kas bntfrgnkfs quf sf fbpkfnrn pnrn fk hgsfþa hf kns kasns bnigzns tndta iaba pnrn kn prgbfrn kasn y kn sfludhn kasn sf hfsirgogrîd n iadtgdunigùd.

9.> KAYNY. -  Kns kasns hf marbglùd nrbnha sad udghnhfs cudigadnkfs fstruiturnkfs iad has hgbfdsgadfs prfhabgdndtfs rfspfita n kn tfrifrn. Yad pufs fkfbfdtas hf supfrcgigf prfhabgdndtf crfdtf nk fspfsar. Fkfbfdtas margzadtnkfs iad inrlns vfrtginkfs, `uflnd ud lrnd pnpfk fd kn hfcgdgigùd hf kas fspnigas nrqugtfitùdgias . IKNYGCGINIGÙD IKNYGCGINIGÙD HF KNY KAYNY. Kns kasns pufhfd iknsgcginrsf fd lfdfrnk fd has intflarâns, hf niufrha nk tgpa hf npaya0 Kasns npaynhns fd vglns. Kasns sgd vglns (fdtrfpgsas sgd vglns).

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH ?

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

.  

KAYNY YGBZKFBFDXF NZAWNHNY FD HAY KNHAY. - Yu hfcarbnigùd fs igkâdhrgin, sf pufhf ndnkgznr udn crnd`n udgtnrgn (hf ud bftra par f`.), rfhuigçdhasf fk ndîkgsgs n ud insa hf ckfxgùd sgbpkf yn iadaigha Aosçrvfsf quf kn kasn sf iabpartn iaba udn vgln hf sfiigùd hf ndima udgtnrga par fk fspfsar hf kn kasn, y par tndta kn iadhgigùd hf fqugkgorga hf ud fkfbfdta hf vgln (kasn) iadhuif n kn fxprfsgùd iadaighn quf vgdiukn fk babfdta ckfitar iad kn inrln

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KAYNY IADXGDVNY YAO_F NZAWAY ZN_NKFKAY. - Yad kasns iad

hfcarbnigùd igkâdhrgin, nsgbgknokfs n vglns iadtgduns, y ndnkgznokfs par tndta, pnrn udn crnd`n hf ndima udghnh (>b par f`.).Hfshf fk pudta hf vgstn hfk prf hgbfdsgadnha, da rfsuktn iknra sg prfhabgdn fk iadtrak hf kn hfcarbnigùd, a fk iadtrak rfsgstfdtf, hfpfdhfrî hf inhn insa.   KAYN NZAWNHN FD YVY IVNX_A KNHAY .- Iadsghfrfbas quf kas iuntra knhas hf npaya, da sf hfcarbnd, a sf hfcarbnd iad ckfimns glunkfs. Fs fstn udn sgbpkgcginigùd quf pufhf ninrrfnr frrarfs, pfra quf buimas bçtahas hf ndîkgsgs ka nifptnd. Iadsghfrnbas kn fxgstfdign hf trfs bfindgsbas rfsgstfdtfs. Zahfbas gbnlgdnr fk cudigadnbgfdta fstruiturnk, hf kn kasn, iad inrln hf sfrvgiga, iaba, kn supfrpasgigùd hfk trnon`a fd ckfxgùd sgbpkf (iad iartndtf) hf crnd`ns quf sf iruznd, pfrpfdhgiuknrbfdtf, iad kn supfrpasgigùd hfk cfdùbfda hf tarsgùd quf inhn crnd`n vn prahuigfdha saorf inhn udn hf kns pfrpfdhgiuknrfs. N bfhghn quf kn kasn, par gdirfbfdta hf kn inrln, sf nifrin n su cnsf hf raturn, hgsbgduyf fk bfindgsba hf tarsgùd, y nubfdtn fk hf ckfxgùd fd kns cn`ns pfrpfdhgiuknrfs.

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH 9

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

9.? MA_BGLAD N_BNHA. - Fk marbglùd nrbnha fs ud bntfrgnk mftfralçdfa, carbnha par marbglùd y nrbnhurn hf nifra. Fk marbglùd fs ud bntfrgnk carbnha par ifbfdta, îrghas, y nlun, y fd fk quf, fd lfdfrnk, nitunkbfdtf, fdtrn ud iunrta iabpadfdtf, kas nhgtgvas. Iad iabpadfdtfs dnturnkfs, sgd praifhgbgfdta gdhustrgnk bfhgndtf, sf usù fd kn ndtglûfhnh, pnrtgiuknrbfdtf, par kas rabndas. Hfspuçs hf kn hfikgdnigùd hfk Gbpfrga, fk nrtf hf su cnorginigùd pnrfif mnofrsf pfrhgha, da mnogfdha sgldas hf rfsurrfiigùd, mnstn fk sglka hgfigdufvf. Fd >=?8, hfspuçs hf vnrgas nþas hf fxpfrgbfdtas, a prufons, ud nkonþgk hf Waresmgrf, @asfpm Nsphgd, tuva çxgta nk prahuigr ifbfdta nrtgcgignk bfzikndha nprapgnhnbfdtf pgfhrn inkgzn y nrigkkn, inkfdtndha inkfdtndh a kufla kn bfzikn mnstn kn inkigdnigùd. Kf kknbù Ifbfdta Zartkndh par kn sgbgkgtuh hf iakar y tfxturn hfk prahuita aotfdgha, iad pgfhrn iabðd, tâpgin, iadaighn fd Zartkndh. Fk Ifbfdta Zartkndh fs kn onsf hfk hfsnrrakka hfk marbglùd nrbnha iaba bahfrda bntfrgnk fstruiturnk.

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Marbglùd.-  Kn fkfiigùd hf îrghas, hfk tgpa hf nlun n sfr usnhn y kns fspfigcginigadfs hf nhgtgvas n usnr, sg cufrn fk insa, bfrfif ud fstuhga hftfdgha ndtf inhn marbglùd quf sf prayfitf. Sfr kn ogokgalrncân nk rfspfita, da das hftfdfbas fd fkka. Kns rfsgstfdigns bfiîdgins, kn fstnogkghnh y kn hurnogkghnh fstîd âdtgbnbfdtf rfknigadnhns iad kn mabalfdfghnh y kn iabpnighnh, y fstns has inrnitfrâstgins, fstrfimnbfdtf udghns, hfpfdhfd hfk prayfita hf marbglùd, hf kn hasgcginigùd prfvgstn, hf kn lrndukabftrân hf îrghas y hf kn nhfiunhn tfidakalân fbpkfnhn fd su cnorginigùd y bndf`a (fd fspfignk, tfidakalân hf fdiacrnha, hf vfrtgha, hf vgornha y hf iurnha) . Kn iabpnighnh fstî laofrdnhn cudhnbfdtnkbfdtf par kn rfknigùd îrgha/ifbfdta y par kn rfknigùd nlun/ifbfdta.

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Kas nhgtgvas.-  ^uf sf nifrind n kas ghfnkfs sad nkludas pknstgcgindtfs y ckughgcgindtfs, quf gdighfd cnvarnokfbfdtf fd insg tahns kns prapgfhnhfs hfk marbglùd y prîitginbfdtf da tgfdfd fcfitas sfiudhnrgas hfscnvarnokfs. hfscnvarno kfs. Kas nhgtgvas gdikusarfs hf ngrf y kas nifkfrnharfs hf crnlunhas sad kas quf bîs praokfbns pufhfd prfsfdtnr. Fd tahas kas insas hfof fstuhgnrsf rglurasnbfdtf fk usa hf nhgtgva fd inhn insa. Vdn hf kns pntakalâns crfiufdtfs fs kn iarrasgùd hfk marbglùd. Kn inusn bîs iabðd fs kn iarrasgùd quâbgin hfogha n lnsfs iadtfdghas fd kn ntbùscfrn. Kn iaboustgùd hf kas hfrgvnhas hfk pftrùkfa fbpkfnhas iad cgdfs habçstgias, hf trndspartf a gdhustrgnkfs, prahuifd iadtnbgdnigùd ntbascçrgin iad lnsfs inroùdgias y sukcðrgias (IA?, YA?). Fstas lnsfs, fstnrîd fd iadtnita iad kn supfrcgigf hfk marbglùd y fd prfsfdign hf kn mubfhnh hfk nbogfdtf, sf trndscarbnd fd îigha inroùdgia a sukcðrgia, y pufhfd tfrbgdnr n ka knrla hfk tgfbpa, par prahuigr udn iarrasgùd y par fdhf hflrnhnigùd hfk bntfrgnk. Fd buimns ainsgadfs kn iarrasgùd hfk marbglùd

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH 8

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

vn udghn n kn hf kns nrbnhurns, fd fstas insas kn hfstruiigùd hfk marbglùd sf nifkfrn fdarbfbfdtf. Kns nluns snkgdns fd iadtnita iad kn fstruiturn y kas îrghas hf pknyn bnk knvnhas, hf sfr usnhas fd fk marbglùd, sad ud cnitar hf gdtrahuiigùd hgrfitn hf ikaruras fd kn bnsn hfk marbglùd. Kns pntakalâns bîs iabudfs, vgdiuknhns iad kn hflrnhnigùd par ikaruras, fstîd, sgd fbonrla, kglnhn n kas nbogfdtfs bnrgdas nitundha saorf marbgladfs yn iadstrughas, paia iabpnitas, a iad paias rfiuorgbgfdtas, y kn pfdftrnigùd fs par fk ngrf iadtnbgdnha iad kns snkfs bnrgdns.

9.9 IGFKA _NPA

Igfka rnsa, fs fk daborf quf rfigof kn supfrcgigf kgsn y pkndn quf, fd udn iadstruiigùd, sf uogin n udn hftfrbgdnhn hgstndign hfk tfima. Fk igfkarrnsa irfn ud fspniga fdtrf su fstruiturn y fk tfima quf sf utgkgzn pnrn fk pnsa hf kns gdstnknigadfs. Fk igfkarrnsa, tnbogçd kknbnha cnksa tfima, pufhf cnorginrsf iad ZSI, nifra, nkubgdga, bnhfrn, yfsa u atras bntfrgnkfs. Ka mnogtunk fs quf sf cg`f nk tfima bfhgndtf pgfzns bftîkgins. Hf fstf baha fk igfkarrnsa cudigadn iaba ud rfvfstgbgfdta hf kn pnrtf supfrgar hf kn mnogtnigùd. Nhfbîs hf kn cgdnkghnh fstçtgin, fk igfkarrnsa tgfdf vnrgns cudigadfs. Fstas fkfbfdtas iadtrgouyfd n bgdgbgznr kas inbogas hf tfbpfrnturn y nâsknd kas rughas, par f`fbpka. Nsâ vufkvfd bîs iadcartnokf fk nbogfdtf. Fd dufstra insa sfrî iadstrugha hf Wfsa.  

 Wfsa cgda fd pakva. - WF0 Wfsa cgda0 iadstgtugha par sfbgmghrnta (YA8In. ² M?A) y ndmghrgtn GG nrtgcgignk (YA8InGG) iad lrndukabftrân bîs cgdn quf fk WL f WL/K. Yf utgkgzn pnrn fdkuighas, rfcgkas, okndqufas saorf rfvfstgbgfdtas gdtfrgarfs (lunrdfighas a fdcasinhas). Kn rfsgstfdign bfiîdgin n ckfxa-trniigùd hfofrî sfr iaba bâdgba hf ?6 el/ib¿. Iundha fk prahuita fstç fdsninha, kas hntas hf ghfdtgcginigùd hfk prahuita vfdhrîd gbprfsas fd iakar dflra.

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH 6

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

9.8 ZFYA Z_AZGA HF KN KAYN Kas bntfrgnkfs quf iabpadfd fk pfsa prapga hf kn kasn sad0  

Nlrflnhas Cgdas (Nrfdn) Fd kn prfpnrnigùd hf marbgladfs y bartfras sf hnrî prfcfrfdign n kns nrfdns dnturnkfs hf arglfd sgkâifa.

Inrnitfrâstgins. Vd oufd nlrflnha cgda nk glunk quf fk nlrflnha lrufsa hfof sfr ogfd lrnhnha pnrn quf pufhnd kkfdnr tahas kas fspnigas y prahuigr bfzikns bîs iabpnitns. Kn indtghnh hf nlrflnha cgda quf pnsn kas tnbgifs 6: y >:: ncfitn kn bndf`nogkghnh, kn cnigkghnh pnrn kalrnr oufdas ninonhas, kn tfxturn supfrcgignk y kn fxuhnigùd hfk iadirfta. Kns fspfigcginigadfs pfrbgtfd quf fk parifdtn`f quf pnsn par fk tnbgz Da 6: fstf fdtrf >:% y 9:%5 sf rfiabgfdhn fk kâbgtf gdcfrgar iundha kn iakainigùd fs cîigk a iundha kas ninonhas sf mnifd bfiîdginbfdtf, iaba fd kas pnvgbfdtas, sgd fbonrla fd kas pgsas hf iadirfta ninonha n bnda, a iundha sf hfsfn udn tfxturn supfrcgignk tfrsn, hfofrî usnrsf ud nlrflnha cgda quf pnsf iundha bfdas fk >6% fk tnbgz 6: y 9% fk tnbgz >::. Fk bùhuka hf cgdurn hfk nlrflnha cgda utgkgznha fd kn fknoarnigùd hf bfzikns hf iadirfta, hfofrî fstnr fdtrf ?,9 y 9,> pnrn fvgtnr sflrflnigùd hfk nlrflnha lrufsa iundha kn nrfdn fs buy cgdn5 iundha kn nrfdn fs buy lrufsn sf aotgfdfd bfzikns îspfrns.

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH 3

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

Kn prfsfdign hf bntfrgn arlîdgin fd kn nrfdn quf vn n utgkgznrsf fd kn bfzikn hf iadirfta kkfln n gdtfrrubpgr pnrignk a tatnkbfdtf fk praifsa hf crnlunha hfk ifbfdta.  

Nlrflnhas Lrufsas (Lrnvn) Fk nlrflnha lrufsa fstnrî iadstgtugha par rain trgturnhn, lrndas dnturnkfs, fdtfras a trgturnhas, fd nboas insas hf dnturnkfzn onsîktgin, quf rfspadhnd n kns iadhgigadfs fstnokfighns fd fstn fspfigcginigùd. Inrnitf Inrn itfrâs râs tgin tginss . -  Vd oufd nlrflnha lrufsa hfof pasffr kns sglugfdtfs inrnitfrâstgins0 Vdn oufdn lrnhnigùd iad tnbnþas gdtfrbfhgas, kn cnktn hf has a bîs tnbnþas suifsgvas pufhf prahuigr praokfbns hf sflrflnigùd. Vd tnbnþa bîxgba nhfiunha n kns iadhgigadfs hf kn fstruiturn. Hfof fvgtnrsf fk usa hf nlrflnhas pkndas a nknrlnhas, yn quf nhfbîs hf prahuigr on`ns bnsns udgtnrgns y on`n rfsgstfdign bfiîdgin, tgfdfd tfdhfdign n iakainrsf margzadtnkbfdtf carbîdhasf on`a su supfrcgigf oaksns hf nlun iundha fstn suof n kn supfrcgigf hfogha n kn sfhgbfdtnigùd hf kns pnrtâiukns sùkghns5 fstn nlun nkbnifdnhn on`a kns pnrtâiukns hf`n ud fspniga vniâa iundha hfspuçs hfk crnlunha fk nlun fvnparn, par ka iunk trnf iaba iadsfiufdign udn datnokf rfhuiigùd hf kn rfsgstfdign hfk iadirfta. Vdn nhfiunhn hfdsghnh npnrfdtf fstî fdtrf ?.9 y ?.7 lr/ib9. Iundta bnyar fs su hfdsghnh bf`ar fs su inkghnh y bf`ar su nosarigùd, quf asigkn fdtrf > y 6%. Da hfof iadtfdfr tfrradfs hf nrigkkn, dg pnrtâiukns hfkfzdnokfs5 lfdfrnkbfdtf sf kgbgtn nk iadtfdgha hf cgdas fdtrf > y 9%, pnrn quf pfrbgtn udn nhfiunhn nhmfrfdign hf kns pnrtâiukns y fk ifbfdta fd kns bfzikns. Fk nlrflnha lrufsa hfof tfdfr udn rfsgstfdign rfs gstfdign nk hfslntf fd kn bîqugdn hf kas îdlfkfs quf lnrndtgif su hurfzn. Kas kâbgtfs rfiabfdhnhas sad0 Yg fk nlrflnha vn n sfr usnha fd kazns hf iadirfta a fd pnvgbfdtas râlghas fk hfslnstf hfof sfr bfdar hfk 96%, sg vn n sfr usnha fd atrns fstruiturns fk sfslnstf hfof sfr bfdar hfk 8:%.  Nlrflnhas  Nlrflnha s iad pnrtâiukns pnrtâiukns fscçrgins fscçrgins y iuogins iuogins sad kas bîs iadvfdgfdtfs iadvfdgfdtfs pnrn iadirfta, parquf tgfdfd bnyar rfsgstfdign y fs bfdar fk iadsuba hf ifbfdta hfogha nk bnyar niabaha hf kns pnrtâiukns, a sfn bnyar indtghnh hf bntfrgnk par udghnh hf vakubfd. _fspfita n kas rfsuktnhas hfk nlrflnha sabftgha nk fdsnya hf ntnquf hf kas sukcntas, kns fspfigcginigadfs pnrn kas bntfrgnkfs utgkgznhas fd kn aorn sad0 Yg kn sakuigùd fbpkfnhn fs sukcnta hf sahga, kn pçrhghn tatnk fd fk nlrflnha lrufsa da hfof sfr bnyar hfk >?% y sg kn sakuigùd fbpkfnhn fs sukcnta hf bnldfsga kn pçrhghn tatnk da hfof sfr bnyar hfk >=%.

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Îrgha tatnk.- Yf fdtgfdhf par îrgha tatnk a sgbpkfbfdtf "îrgha" (iundha da mnyn kulnr n iadcusgadfs) nqufk quf, hf par sâ a par bfzikn, pasff kns

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH <

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

praparigadfs hf nrfdn y lrnvn nhfiunhns pnrn cnorginr fk marbglùd dfifsnrga fd fk insa pnrtgiuknr quf sf iadsghfrf.

  Kgbgtnigùd par tnbnþa.- Nk bfdas fk =6% fd pfsa hfk îrgha tatnk sfrî hf hgbfdsgùd bfdar quf kns has sglugfdtfs0 n) Kas 6/3 hf kn hgstndign kgorf margzadtnk fdtrf nrbnhurns.

a

o) Kn iunrtn pnrtf hf kn ndimurn, fspfsar a hgbfdsgùd bâdgbn hf kn pgfzn quf sf marbgladn. Kn tatnkghnh hfk îrgha sfrî hf hgbfdsgùd bfdar quf fk haokf hf kas kâbgtfs n) y o) ndtfrgarfs.  

Ifbfdta Fk ifbfdta quf sf fbpkfnrî fd tahas kas insas fs fk hfk Xgpa G Zartkndh Darbnk, quf sntgscnln kns iadhgigadfs hf inkghnh fstnokfighn fd kns darbns hfk GDXD DZ Da. 73-?

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Nlun pnrn nbnsnha Iadhgigadfs Lfdfrnkfs. Fk nlun utgkgznhn fd kn bfzikn y fd fk iurnha hfk marbglùd fstnrî su`ftn n npraonigùd y sfrî rnzadnokfbfdtf kgbpgn yhnþgdns. kgorf hf Fk nifgtfs, snkfs, îighas, îkinkgs, nzðinr, vflftnk vflftnkfs fs y atrns sustndigns nlun sfrî ndnkgznhn

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH =

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

hf niufrha iad kn darbn NNYMXA X ?3 y hfofrî iubpkgr kas rfqugsgtas sulfrghas fd kn bgsbn. Fk nlun iuyn patnogkghnh sf iadazin, pufhf utgkgznrsf sgd dfifsghnh hf fdsnyas. Iundha kn cufdtf hf nlun sfn rfkntgvnbfdtf paia Zracudhn, kn fxtrniigùd hfofrî sfr buy iughnhasn pnrn fxikugr sfhgbfdtas, onrra, pnstas u atrns bntfrgns fxtrnþns. Fk nlun hf nbnsnha pnrn marbgladfs iad nrbnhurns hf nifra fbofoghns da hfofrî iadtfdfr udn iadifdtrnigùd hf gad ikarura supfrgar n >::: ppb a hf sukcntas iaba fk YA8 supfrgarfs n >9:: ppb.

9.6 NIF_AY

HFCGDGIGAD. - Fk nifra fs udn nkfnigùd hf mgfrra y inroada, hfdabgdîdhasf nsâ kas quf tgfdfd hf ud :,:6 n ud >,:, >?, >8, >3, ?:, ?6, ?=, 9?, 8:, 8:, bb. Kn inpnighnh rfsgstfdtf hfk nifra fstî fd cudigùd hf su iabpasgigùd quâbgin, y hf su fvfdtunk trntnbgfdta fd crâa pastfrgar. Hf niufrha n su iabpasgigùd tfdfbas nifras hf kâbgtf hf ckufdign ??::, 8?:: a 6:::. Zfra fstas ðktgbas vnkarfs tnbogçd sf aotgfdf par fstgrnha fd crâa hf nifras, quf pgfrhfd nsâ cye su zadn hf inhfdign, a ckufdign, ckufd par ka quf kniadvfdigadnk hfcgdgigùd hf kâbg kâbgtf tf hf ckufdign fd fstf ðktgba insa, tgfdfign, udn hfcgdgigùd

GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH 7

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

  Onrrns kgsns. Fstas nifras sf hfsgldnd par0 Lrnha NK ??: kâbgtf hf ckufdign ??:: hnd/ib?. Lrnha NHB 8?: kâbgtf hf ckufdign 8?:: hnd/ib?. a  Onrrns iadcarbnhns. Fstas nifras sf hfsgldnd par0 Lrnha NHD 8?: kâbgtf hf ckufdign 8?:: hnd/ib?. Lrnha NHD 6:: kâbgtf hf ckufdign 6::: hnd/ib?. Lrnha NHB 8?: kâbgtf hf ckufdign 8?:: hnd/ib?.

a

Lrnha NHB 6::

kâbgtf hf ckufdign 6::: hnd/ib?.

9.3 IN_ZFXN HF DGSFKNIGAD

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Bartfra.-Fk bartfra hf ifbfdta fs ud iadlkabfrndtf quf iadstn hf udn bfzikn hf nlkutgdndtf iaba ifbfdta a ink, nlun, nrfdn y kas nhgtgvas, taha fd praparigadfs tnkfs iaba pnrn nsflurnr kn bndf`nogkghnh y kn rfsgstfdign bfiîdgin n kn bfzikn mðbfhn, hfspuçs hfk crnlunha y fdhurfigbgfdta.

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Xgpa hf Ifbfdta n utgkgznr Fk ifbfdta quf sf fbpkfnrî fd tahas kas insas fs fk hfk Xgpa G Zartkndh Darbnk, quf sntgscnln kns iadhgigadfs hf inkghnh fstnokfighn fd kns darbns hfk GDXD DZ Da. :

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

sgfbprf buy vgtrgcginha, pahrfbas fdiadtrnr lrfs iad fsbnktfs iad vnrgas dgvfkfs hf rulasghnh, rulasghnh, quf das praparigadnrî kn hurfzn hfk bntfrgnk. Kn hurfzn hf kns onkhasns hf lrfs sufkf fstnr iabprfdhghn fdtrf 9 y = sflðd kn fsinkn hf hurfzn hf Bams, taha y quf iundta bîs kgsn sfn kn tfxturn hf kn supfrcgigf hf kn onkhasn bîs on`n sfrî su hurfzn. Fd ka quf sf rfcgfrf n kn inpnighnh hf nosarigùd, sf fdiufdtrn fdtrf fk ? y fk >:% hfpfdhgfdha hf sg fk sapartf fstî bîs a bfdas lrfsgcginha, y su inrln hf raturn asigkn fdtrf kas >::: y kas ?9:: D.

8. IABA HFXF_BGDN_ HFXF_BGDN_ IN_INY SGSN W IN_LNY ZF_BNDFDXFY FD KAYNY 8.> IN_LN BVF_XN FYX_VIXV_NK Yf rfcgfrf fd lfdfrnk n taha fk pfsa prahuita hf fkfbfdtas fstruiturnkfs tnkfs iaba Sglns, iakubdns, kasns kkfdns, kasns fdfrvnhns, tndqufs hf nlun, fsinkfrns, casas hf nsifdsar, znpntns, fti. Fstns inrlns par ka lfdfrnk fstîd ogfd hfcgdghns yn quf sad prahuita hf inkiuknr sgbpkfbfdtf fk vakubfd hf marbglùd y buktgpkginrka par su pfsa fspfiâcgia (ήMº Nº 2 ?6 ED/b¹5 Fd lfdfrnk fk pfsa fspfiâcgia hfk marbglùd fs hf ??-?9 ??-?9 ED/b¹ pfra iadsghfrndha quf fk marbglùd marbgl ùd nrbnha fs bîs pfsnha quf fk marbglùd sgbpkf, pnrn Mº Nº sufka utgkgznr ud pfsa fspfiâcgia fdtrf ?8 n ?6 ED/b¹) Zar atra knha, fstn inrln da sufkf rfprfsfdtnr bnyar hgcgiuktnh fd kas pralrnbns hf iîkiuka yn quf fk bgsba pralrnbn fs fk quf sf fdinrln hf iabputnr fstnr inrlns par sg sakn fd cudigùd n kns sfiigadfs s fiigadfs quf dasatras kf hfbas n kas fkfb fkfbfdtas fdtas fstruiturnkfs.

Zar f`fbpka, sg sf tuvgfrn udn kasn nkgvgndnhn nkgvg ndnhn fd has hgrfiigadfs hf ?6 ib hf nkturn iad insftadfs nkgvgndndtfs hf 8:x8:x?:ib hf kn sglugfdtf bndfrn0 GDL ZNVK HFDDGY N_DAKH IN__NYIA N_DAKH >>

 

MA_BGLAD N_BNHA G IGS  ’ 8>>

Fk iîkiuka hf pfsa par bftra iunhrnha hf kasn fs sfdigkka0

Sakubfd hf kas kasn n hf m2 m2:.?6 :.?6 s gd nkgvgndndt nkgvgndndtfs fs 2 :.?6x >x> 2 :.?6 b¹ Sakubfd hf ins ft ftadfs adfs fd >b¿ 2 (:.8:x:. (:. 8:x:.8x: 8x:.?) .?) x8 2:.>?=  _fstndha nboas vakðbfdfs0

S akubfd hf kkas as n n nkgv kgvgndnhn gndnhn pnrn >b¿ 2 :.?6-:. :.?6-:.>?= >?= 2 :.>?? Yg fk pfsa fspfiâcgia hfk Mº Nº fs ήMº Nº 2 ?6 ED/b¹, fdtadifs  

Z fsa/ fs a/b¿ b¿ hf kasn N kgvg kgvgn ndnhn 2 :.>??x :.>??x?6 ?6 2 9.:6 E D/b¿ D/b¿

8.? IN_LN BVF_XN DA FYX_VIXV_N  Nk glunk glunk quf fd fk insa hf hf inrlns inrlns bufrtns bufrtns da da fstruiturnkfs, fstruiturnkfs, sf hfofd hfofd hfslkasnr hfslkasnr kas hgstgdtas bntfrgnkfs pnrn tfdfr fk iîkiuka nhfiunha hf inrln bufrtn par bftra iunhrnha hf kasn. Fdtadifs, kas bntfrgnkfs bîs iabðdbfdtf utgkgznhas pnrn kn iadstruiigùd hf gdtfrgarfs fd fhgcgigas sad0 •  Knhrgkka (hf hgcfrfdtfs hgbfdsgadfs) •  Bartfra •  _fvfstgbgfdta _fvfstgbgfdt a hf pnrfh hf ifrîbgin a yfsa •  Iadtrn pgsa saorf kasn •  _fvfstgbgfdta _fvfstgbgfdt a hf pgsa, hf bnhfrn a ifrîbgin. •  Wfsa pnrn fk igfka cnksa. Hfslkasndha lrîcginbfdtf kas hgstgdtas bntfrgnkfs, kn gbnlfd hfk iabgfdza hfk past sf vfrî nsâ0

Inkiukndha prgbfra fk pfsa hf ud bftra iunhrnha hf bnbpastfrân0 Yflðd fspfigcginigadfs hfk cnorgindtf, inhn knhrgkka pfsn 9.?ib y hgspufstas pnrn su bîxgba rfdhgbgfdta fdtrnd ?: pgfzns/b¿ hf bnbpastfrân. Zar tndta0

Z fsa hf ?: kkn nhrgkkas 2 9.E D/ D/>:::D >:::D 2 :.