327 TSP 2021-2

 

  7>1 Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks

Urknkfm Wustltutlvm eb _rubnks

@kpsm >?>;-> 

; eb 2 

LIWU^RGULXM _K^K B@ U^KNKFM WRWULURULXM EB _^RBNKW ;. B` prbsbitb listrugtlvm tlbib gmdm hlik`leke mrlbitkr b` ebskrrm``m eb `ks kgtlvlekebs eb bstrktbalks sustltutlvks, trkisltmrlks y hliltks k rbk`lzkrsb s÷`m pmr bstb @kpsm Kgkeìdlgm >?>;>, pkrk b` `marm eb` 8?% m dës eb `ms mnfbtlvms bstkn`bglems pkrk `k kprmnkgl÷i eb `k kslaikturk Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks, G÷elam 7>1: eb gmihmrdleke gmi `m bstkn`bglem bi `ks ^bsm`uglmibs I¿;;1 y I¿;>>, eb hbgck ;7-?5->?>; y ;;/?2/>?>;, rbspbgtlvkdbitb, bdltleks pmr b` Gmisbfm Elrbgtlvm eb `k Rilvbrsleke Ikglmik` Knlbrtk. >.

@ms trknkfms prëgtlgms smi bstrlgtkdbitb bstrlgtkd bitb lielvleuk`bs y uik prmeuggl÷i liìeltk eb` bstuelkitb, guk`qulbr lielglm qub pmiak bi euek su mrlalik`leke, sbrë dmtlvm pkrk su kiu`kgl÷i. [ubek k elsgrbgl÷i eb` ksbsmr m prmhbsmr gmrrbgtmr, sm`lgltkr uik vbrlhlgkgl÷i eb `ms mnfbtlvms gmitbdp`kems bi b` listrudbitm, dbelkitb vlebm gmihbrbiglk m guk`qulbr mtrk bstrktbalk qub bstldbi gmivbilbitb.

7.

Bi b` prbsbitb trknkfm sustltutlvm eb prubnks (UW_), sb bvk`öki b` mnfbtlvm L.;, L.>, LL.; y LL.> gmrrbspmielbitbs k `k kslaikturk Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks, G÷e. 7>1. Bi ì` sb bvlebiglkrë `ks gmdpbtbiglks y ebstrbzks kequlrleks pmr b` bstuelkitb. Bs ibgbskrlm qub pkrk `k bitrbak eb bstks kgtlvlekebs sb slaki `ks slaulbitbs mrlbitkglmibs6 5.;. ^bspmiek, eb dkibrk g`krk, mrebikek, sbgubiglk` y kraudbitkek, gkek uik eb `ms p`kitbkdlbitms rb`kglmikems gmi `ms mnfbtlvms k bvk`ukr y biuiglkems dës knkfm. 5.>. Wl b` trknkfm prëgtlgm prëgtlgm `m rbk`lzk uskiem ui prmgbskemr eb tbxtms (Qmre, MpbiMhhlgb, @lnrbMhhlgb). @lnrbMhhlg b). Rtl`lgb `btrk tlpm Krlk`, tkdkûm ;; m Uldbs Ibw ^mdëi, tkdkûm ;>. Bdp`bb b` beltmr eb bgukglmibs emieb sbk rbqubrlem. 5.7. Wl vk k rbk`lzkr b` trknkfm k dkim, pkrk sbr bivlkem dbelkitb ui gkpturb eb ldkabi m hmtm k su ilvb` gmrrbgtmr, usb `btrk `baln`b y g`krk, prbhbrln`bdbitb cëak`m bi nm`äarkhm m dkrgkemr pkrk hkgl`ltkr su `bgturk, eb sbr ibgbskrlm uskr sädnm`ms dktbdëtlgms ckgbr`m g`krkdbitb bsgrltms. 5.5. B` biväm eb` UW_ k su ilvb` gmrrbgtmr ebnb rbk`lzkrsb bi ui sm`m krgclvm. Im sb rbglnlrëi `ms trknkfms bivlkems k trkvìs eb ldëabibs tlpm hmtm bi vkrlms krgclvms.  krgclvms.   5.2. B` trknkfm ebnb bstkr `ldplm, `baln`b, gmi ui usm kebgukem eb `k mrtmarkhäk y `ms slaims eb puitukgl÷i. Im m`vleb `k hmrdk`leke qub ebnb gkrkgtbrlzkr ui trknkfm bsgrltm.

2. @ms mnfbtlvms eb` trknkfm sb bvk`öki eb hmrdk sudktlvk uik sm`k vbz.   Im bxlstb `k rbgupbrkgl÷i eb `ms dlsdms. 8. Bstì ktbitm keb` `mstrknkfm grltbrlmsprëgtlgm eb emdlilm pkrk b` `marm mnfbtlvm. @mslistrugtlvm kspbgtms pkrk pkrk `k `k prbsbitkgl÷i smi6 pmrtkek (utl`lgbeb`kgkek pmrtkek eb bstb Bspbglk`lstk6 Bspbglk`l stk6 ^. _brk`tk ^mie÷i

Liabilbräk eb Wlstbdks

 

  7>1 Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks

Urknkfm Wustltutlvm eb _rubnks

@kpsm >?>;-> 

> eb 2 

lebitlhlgkgl÷i eb su trknkfm prëgtlgm) y gubrpm eb` trknkfm. Bstb ö`tldm, gmitlbib tmeks `ks rbspubstks k `ms p`kitbkdlbitms gmrrbspmielbitbs k `ms mnfbtlvms k bvk`ukr. ^bgubreb, lebitlhlgkr gmi g`krleke gkek mnfbtlvm. 1. _krk `k rbk`lzkgl÷i eb` trknkfm sustltutlvm eb prubnks, b` bstuelkitb gmitkrë ckstk b` >;-??>;.. @ks rbspubstks eb` trknkfm ebnbi sbr bivlkeks, väk gmrrbm b`bgtr÷ilgm k` ilvb` gmrrbgtmr >?>; eb `k kslaikturk bi b` gbitrm `mgk`. Wl `k gmrrbggl÷i bstë k gkram eb` ilvb` gbitrk`, ebnbi bivlkrsb k` Fbhb eb `k Rileke Kgkeìdlgk eb` gbitrm `mgk`, qulbi `ubam, rbdltlrë k `k lslstbdksOuik.beu.vb))  bi ui sm`m gmrrbm b`bgtr÷ilgm, tmems `ms gmmrelikgl÷i eb `k gkrrbrk (lslstbdksOuik.beu.vb trknkfms prëgtlgms rbglnlems eb `k kslaikturk Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks (G÷e. 7>1) bi su gbitrm `mgk`. Bstb gmrrbm ebnb bivlkrsb ckstk ems eäks ebspuìs eb `k hbgck y cmrk pkutkek pkrk `k bitrbak. Im sb rbglnlrëi dës rbspubstks eb trknkfm prëgtlgm sustltutlvms ebspuìs eb `k hbgck pkutkek. Im cky prmrrmak. prmrrmak.

Bspbglk`lstk6 Bspbglk`l stk6 ^. _brk`tk ^mie÷i

Liabilbräk eb Wlstbdks

 

  7>1 Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks

Urknkfm Wustltutlvm eb _rubnks

@kpsm >?>;-> 

7 eb 2 

Urknkfm Wustltutlvm eb _rubnks

 Kslaikturk6  Kslaiktu rk6 Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks G÷elam6 7>1

Hbgck eb ebvm`ugl÷i6 k dës tkrekr b` >;/??>; 

Imdnrb eb` Bstuelkitb6

Gìeu`k eb Lebitleke6

Gbitrm @mgk` / Rileke eb Kpmym6

Gmrrbm b`bgtr÷ilgm6

Ub`ìhmim gb`u`kr6

Gkrrbrk6 @kpsm6 >?>;->

^bsu`tkems eb Gmrrbggl÷i

Rtl`lgb bstk dlsdk pëalik gmdm gkrëtu`k eb su trknkfm

Bspbglk`lstk6 Bspbglk`l stk6 ^. _brk`tk ^mie÷i

Liabilbräk eb Wlstbdks

 

  7>1 Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks

Urknkfm Wustltutlvm eb _rubnks

@kpsm >?>;-> 

5 eb 2 

BW_BGLHLGKGLMIBW EB@ U^KNKFM WRWULURULXM EB _^RBNKW R6 L, M6 L.;

G/E6 ;/;

;. Rik eb `ks prmplbekebs eb `ms slstbdks bs `k ^bgurslvleke. Bi `k slaulbitb hlaurk sb rbprbsbitk bstb gmigbptm6

Bi rb`kgl÷i gmi `m kitbrlmr, rbk`lgb `m slaulbitb6 k) Ebhlik, sbaöi ems kutmrbs y gmi sus prmplks pk`knrks, b` gmigbptm eb ^bgurslvleke. n) Bxp`lqub pmrquì bi `k hlaurk ; bstë prbsbitb b` gmigbptm eb ^bgurslvleke. ^kzmib su rbspubstk. R6 L, M6 L.> 

G/E6 ;/; 

>. Bxp`lqub ebtk``kekdbitb `k ebhlilgl÷i eb `ms slaulbitbs kspbgtms dbtmem`÷algms pkrk `k rbprbsbitkgl÷i gmigbptuk` eb ui slstbdk6 k) Mnfbtlvms eb` slstbdk. n) Dbelm Kdnlbitb eb` slstbdk. _rbsbitb ui bfbdp`m lielgkiem gkek uim eb b``ms. G/E6 ;/;  R6 LL, M6 LL.; 

7. Ebsgrlnk ebtk``kekdbitb `ks slaulbitbs huiglmibs eb `k Liabilbräk eb Wlstbdks b lielqub ems (>) bfbdp`ms eb gkek uik eb b``ks6 ;. Bstuelm eb k`tbriktlvks. >. Gmdpkrkgl÷i eb k`tbriktlvks. 7. Wb`bggl÷i eb` dbfmr slstbdk. 5. Ebskrrm``m eb` slstbdk.

Bspbglk`lstk6 Bspbglk`l stk6 ^. _brk`tk ^mie÷i

Liabilbräk eb Wlstbdks

 

  7>1 Litrmeuggl÷i k `k Liabilbräk eb Wlstbdks

Urknkfm Wustltutlvm eb _rubnks

@kpsm >?>;-> 

R6 LL, M6 LL.>

2 eb 2 

G/E6 ;/;

5. Ebitrm eb` gmitbxtm eb bfbgugl÷i eb uik k`tbriktlvk bi b` ebskrrm``m eb slstbdks bstëi `ms Dmeb`ms gmdm bxprbsl÷i eb `ms slstbdks rbk`bs, b``ms smi trbs6   Dmeb`ms Lg÷ilgms   Dmeb`ms Kik`÷algms.   Dmeb`ms Wldn÷`lgms m Dktbdëtlgms. 





Bxp`lqub ebtk``kekdbitb y eb ui bfbdp`m eb gkek uim eb b``ms.

HLI EB@ U^KNKFM WRWULURULXM EB _^RBNKW

Bspbglk`lstk6 Bspbglk`l stk6 ^. _brk`tk ^mie÷i

Liabilbräk eb Wlstbdks