MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
–MÝF D@ CM CPAOM AFHTRM CM AFRRP^AGÑH @ GI^PHGDMD"
@M^; MR]PGT@ATPRM MAFHDGAGFHMIG@HTF MAFHDGAGFHMI G@HTF W Q@RUGAGFQ GG –MOPMA-AOP^MAM’
DFA@HT@; MR]. ^FIM KFRJ@ CPGQ GHT@JRMHT@Q; ◆ EC ECFR FR@Q @Q AO AOP] P]PG PGCC CCMH MH]P ]PG, G, Im Imrg` rg`cm cm ◆ IM IMWO WOPM PM ^ ^MW MWTM TMH, H, I Imr mrgs gsfc fc ◆ QF QFB@ B@RM RMH@ H@Q Q ^@ ^@ÝM ÝM,, Ermh Ermh
OPMHAMWF OPMHAMW F - 2>=7
= m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
GHDGA@ MAFHDGAGFHMIG@HTF W Q@RUGAGFQ GG.................................................................= GHTRFDPAAGÑH .......................................................................................................................1 D@QMRRFCCF ...........................................................................................................................4
@QTPDGF D@ AMQF (CPJMR)...................................................................................4
D`sargpagñh d`c Cujmr/ubgamagñh/maa`s Cujmr/ubgamagñh/maa`sgbgcgdmd gbgcgdmd........................................4
^ft`hagmc y r`aursfs d`c cujmr....................................................................4
@k`ipcfs d` mrqugt`aturm d` cm cfamcgdmd..................................................4
@c`aagñh/kustgegamagñh d`c t`rr`hf..................................................................0
MHMCGQGQ BGFACGIMTGAF......................................................................................5
Acgim d`c cujmr .............................................................................................5 .............................................................................................5
Mhmcgsgs acgimtgaf.........................................................................................?
AFHACPQGFH D@C DGMJHFQTGAF.....................................................................................=> AFHACPQGFH@Q .....................................................................................................................=> R@E@R@HAGMQ BGBCGFJRMEGAMQ.......................................................................................=2
GHTRFDPAAGÑH @c fbk`tgvf d`c trmbmkf d` ghv`stgjmagñh afrr`spfhd` m cm h`a`sgdmd d` d`sargbgr y mhmcgzmr tfdf r`sp`atf mc acgim, mrqugt`aturm, pft`hagmcgdmd`s turéstgams, `htr` ftrfs< sfbr` cm aumc s`rí cm bms`
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
2 m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
d` cm ght`rv`hagñh afh `c prfy`atf d` uh afhkuhtf vfcuiçtrgaf d` `spmagfs pmrm r`agbgr m turgstms hmagfhmc`s y `xtrmhk`rfs qu` r`spfhdm mc mhícgsgs d`c trmbmkf. Cm ght`rv`hagñh d`b`rí auipcgr ag`rtfs `stíhdmr`s afif afhefrt tçrigaf, mrqugt`aturm, `htr` ftrfs pmríi`trfs d` cfs aumc`s hfs myudmr`ifs d` ag`rtms o`rrmig`htms pmrm pfd`r auipcgr `c prfy`atf. @c cujmr d` ght`rv`hagñh s`rí `h `c dgstrgtf d` Mouma, d` cm prfvghagm d` Aoupmam, m =1 li. d` Oumhamyf `c cujmr au`htm afh uh acgim t`ipcmdf y s`af, `htfha`s hfsftrfs afif `studgmht`s d`agdgifs ght`rv`hgr `c dgstrgtf d` mouma pfrqu` hfs dm `sm pfsgbgcgdmd d` i`kfrmr `c cujmr afif uh mtrmatgvf turéstgaf iís pft`hagmdf ^mrm cm `cmbfrmagñh d`c prfy`atf afi`hzmr`ifs afh uhm prgi`rm `tmpm qu` `s mhmcgzmr `c t`rr`hf pmrm prfpfh`r uh prfy`atf qu` myud` mc dgstrgtf s`r uhm d`c cujmr afh iís mecu`ht`s d` turgstms cfamc`s y hmagfhmc`s cu`jf pmsmr`ifs mc mhícgsgs acgiítgaf
1 m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
D@QMRRFCCF @QTPDGF D@ AMQF (CPJMR)
D`sargpagñh D`sargpagñ h d`c Cujmr/ubgam Cujmr/ubgamagñh/maa`sgbgcgdmd agñh/maa`sgbgcgdmd
@c Dgstrgtf d` Íouma `s uhm d` cfs hu`v` dgstrgtfs qu` afhefrimh cm ^rfvghagm d` Aoupmam, afh `c acgim t`ipcmdf y s`af. Q` `hau`htrm, m ? Li mc f`st` d` cm agudmd d` Oumhamyf `h `c D`pmrtmi`htf d` Kuhéh s` `hau`htrm `hau`htrm Q` `hau`htrm `h `c hfrt` d` cm ^rfvghagm d` Aoupmam, `h `c dgstrgtf d` Mouma, m 0 li d` Aoupmam. , v`r jurm = EGJPRM = PBGAMAGÑH D@ CM CMJPHM D@ HMOPGH^P]PGF
EP@HT@
[email protected]^Q. (@cmbfrmagñh prfpgm) Cm maa`sgbgcgdmd pmrm cm cmjuhm d` hmoughpuqugf `h` dfs véms uhm qu` `s d`c a`htrf d` cm augdmd d` Oumhamyf qu` pmsm pmsm pfr tmibf , ^gcafimyf y cc`jm m Aoupmam f dgr`atf m cm cmjuhm d` ýmoghpuqugf qu` durm 4? ighutfs ighutfs afh afc`avf ,y cm ftrm vém `s d` d` oumhamh , oumyuamaog ,aofhjfs bmkf y Aoupmam f dgr`atf m mouma qu` durm = ofrm mc cc`jmr ,afif s` mpr`sgm `h cm jurm =
4 m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
^ft`hagmc y r`aursfs d`c cujmr Qu pft`hagmc `s `c turgsif qu` D`stmamh;
Cms rughms d`c Mrwumtur d`c Mrwumturf f; Qu mrqugt`aturm mtrmatgvm s` `xtg`hd` omstm 1 lgcñi`trfs, efrimdf d` rûstgams pg`drms y bmrrf, afipu`stf pfr uh tftmc d` 2: afhstruaagfh`s, sfh ccmimdms afcams. Cm cmjuhm d` Ýmoughpuqugf v`r egjurm 2
Cm cmjuhm d` ýmoughpuqugf
0 m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
EGJPRM 2; ^FT@HAGMC D@C CPJMR
cms rughms d` mrwmturf EP@HT@ ; (EFTF ^RF^GM ) R`aursfs; `c :> % d` cm pfbcmagñh d` d`dgamh m cm mjrgaucturm, jmhmd`rém, jmstrfhfiém, jmstrfhf iém, afhstruatfrm d` y`sf. U`r cm egjurm 1
EGJPRM 1; R@APRQFQ D@C CPJMR CPJMR
@k`ipcfs d` mrqugt`aturm d` cm cfamcgdmd Aumhdf s` mhmcgzñ cms vgvg`hdms y cfs imt`rgmc`s d` afhstruaagñh qu` utgcgzmh cms p`rsfhms pfd`ifs fbs`rvmr qu` `c imt`rgmc pr`dfighmht` `s `c mdfb`, afh afb`rturms d` t`kmdfs m dfbc` mjum, afif ftrfs amsfs uh iéhgif d` vgvg`hdms afh afb`rturm d` amcmighms cm amrmat`réstgam d` cms vgvg`hdms s` pmr`a` amsg afif m aumcqug`r augdmd d`c ^`rû. T`hg`hdf uhm agerm afh uh 50% afh cms igsims amrmat`réstgams, y afh uh 10% d` vgvg`hdms amrmat`réstgams d` cm zfhm. 5 m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
@h aumhtf m cfs `k`ipcfs d` mrqugt`aturm pfd`ifs d`stmamr cms amsms afh pmtgf iuaoms d`cms vgvg`h vgv g`hdms dms au`ht au`htms ms afh pmt pmtgfs gfs a`h a`htrm trmc`s c`s pmr pmrmm su v`j v`j`tm `tmagñ agñhh d`b d`bgdf gdf m qu` s` pr` pr`t`h t`hd` d` cm afhs`rvmagñh d` su ecfrm.
EGJPRM 4; MR]PGT@ATPRM D@C CPJMR
EP@HT@; D@QARG^AGÑH D@ PHM UGUG@HDM
@c`aagñh/kustgegamagñh @c`aagñh/kustgegama gñh d`c t`rr`hf @c cujmr `c`jgdf `stí sgtumdf m =1 li d` cm prfvghagm d` Oumhamyf, r`jgñh Kuhéh. @h aumhtf mc t`rr`hf tg`h` 1>>> i2 mprfx. s` ubgam `h cm ermhkm d` cm cmjuhm Ýmoughpuqugf `strmtçjgami`ht` iís pmrm uh r`smct` iís d` cm cmjuhm Cm maa`sgbgcgdmd maa`sgbgcgdmd mc cujmr `s i`dgmht` cm amrr` amrr`t`rm t`rm prghagpm prghagpmcc d`c dgstrgtf d` moum moumaa pmrtg` pmrtg`hdf hdf d`c dgstrgtf d` aoupmam omy uhm dgstmhagm d` 0 lli i mprfxgimdmi`ht` ,vgmkmhdf `h mutf mutf c` tfim uh tg`ipf d` =0 igh . cm s`c`aagñh d`c t`rr`hf m ght`rv`hgr, s` dgf pfr cms amrmat`réstgams emvfrmbc`s d` su ubgamagñh, afif pfr `k`ipcf, su r`aursf oédrgaf (cmjuhm), cm dgr`aagñh d` sus vg`htfs, cm
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
: m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
a`htrmcgdmd d` su cfamcgzmagñh er`ht` m cujmr`s turéstgafs a`ramhfs, afif tmibgçh `c a`htrf mrqu`fcñjgaf mrwmturf mrwmturf qu` c` dm `sf mjr`jmdf turéstgaf mc prfy`atf ^fr ûctgif qu qu`` `stí mc`kmdf d` cm zfhm urbmhm y m cm v`z ,pfr cm bu`hm maa`sgbgcgdmd qu` `xgst`. U`r egjurm 0 EGJPRM 0; @C@AAGFH D@C T@RR@HF
EP@HT@;
[email protected]^Q.(@CMBFRMAGFH^RF^GM)
MHMCGQGQ BGFACGIMTGAF
Acgim d`c cujmr @C acgim d` mouma `s aícgdf y t`ipcmdf cm t`ip`rmturm i`dgm mhumc s` `hau`htrm m ==.0¾A, `c i`s iís ergf `s d` kuhgf afh 7.:¾A y `c i`s iís amcg`ht` `s s``ibr` m fatubr` afh 2=¾A jurm 5 EGJPRM 5; T@I^@RMTPRM
? m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
T@I^@RMTPRM ^R@AG^GTMAGFH
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
^R@AG^GTMAGFH; @c i`s iís s`af `s kucgf, afh 1ii d` ccuvgm .==1 ii, ig`htrms qu` `h e`br`rf `c i`s `h qu` `h` iís pr`agpgtmagñh d`c mýf v`r jurm :.
EGJPRM :; ^R@AG^GTMAGFH
^R@AG^GTMAGÑH
I@DGM(tftmc) ii
20> 2>> =0>
=>> 0> > =
2
1
4
0
5
:
?
7
=> =>
==
=2
UG@HTF ;
Hubfsgdmd; @c i` d` e`br`rf `s `c iís bmkf d` hubfsgdmd afh uh 7%, `c i`s iís hubcmdf hubcmdf `s `h kucgf afh uh 0:% v`r jurm ?
EGJPRM ?; HPBFQGDMD
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
7 m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
UG@HTF; @c i`s d` imyf `s i`hfr cm v`cfagdmd d` vg`htf afh uh ?.5li/o , `c i`s d` s`p`ibr` `s afh imyfr v`cfagdmd afh =>.7li/o y `c i`s d` hfvg`ibr` `s afh prfi`dgf d` 7.?li/o ym qu` `s vg`hdf `sf pmrm hu`strf dgs`ýf hf afhstrugr tubf d` agraucmagñh v`r jurm 7
EGJPRM 7; UG@HTF
Mhícgsgs sfcmr @c msfc`mig`htf `s d` `st` m f`st` `sf b`h`agm m hu`strf dgs`ýf pmrm, Cm frg`htmagñh d` cms vgvg`hdms d`b`rémh s`r d` hfrt` m sur f vga`v`rsm. U`r jurm =>
> = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
EGJPRM =>; MQFCGMIG@HTF EP@HT@;
[email protected]^Q(@CMBFRMAGFH ^RF^GM)
Cm @stmagfh`s i`t`r`fcñjgam `h `c ^`rû , `s iuy gipfrtmht` ym qu` vg`hdf cm `stmagñh iís a`ramhm d`c t`rr`hf d` `c`aagñh `s OPMWMF pmrm tfimr `h au`htm cm gherm`struaturm d`c dgs`ýf v`r egjurm == EGJPRM ==; @QTMAGFH I@T@R@FCFJGAM
AMRTM D@ JGUFHG; Wm r`mcgzmhdf
= = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
^MRMI@TRF Q
@H@R E@BR@ IMR[ MBR IMW KPHG KPCG MJFQT Q@^TG@IB FATPB HFUG@IB DGAG@IB u
F
RF
F
GC
F
F
F
F
R@
R@
R@
R@
IM_GIM
¾A =?.:
=7
=7.=
2>.= =7.7 2>.4 2>.0 2=.:
2=
2=.?
22.1
2>.?
I@DGM IGHGIM
¾A =2.: ¾A 55..:
=2.10 0.:
=1.>0 =2.? =2.=0 ==>>.0 7.00 ==.4 : 0.0 4.4 >.5 -=.4 =.=
=2.70 4.7
=1.1 4.?
=1.5 4.7
=1.20 0.:
=1.1
=2.=
=4.5 =0.0 =7.? 2=.7 2>.5
=5.=
=:
=:.4
=0.=
55
5?
51
51
01
0=
02
02
0=
05
?7
51.0 02
:.1
1.? 5.7
0=.7
01.=
47.0
?1.1
T@I^@RMTP RMQ
FQAGCMAGÑH ¾A =2
OPI@DMD O.R I@DGM
% 55??
0>
^R@AG^GTMA GÑH I@DGM(tftmc) ii =7=.4 =52.2 T@I^@RMTPRM I@DGM MHPMC
5:.?1 TIM
^MRMI@TRFQ D@ ÝMOGI^P]PGF
AFHACPQGFH D@C DGMJHFQTGAF
Cm frg`htmagñh d` cms vgvg`hdms d`b`rémh s`r d` hfrt` m sur f vga`v`rsm.
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
2 = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
Hf d`b` t`h`r `spmagfs d` usf hfaturhf mc `xt`rgfr.
Cms afhstruaagfh`s d`b`h s`r afh uhm prft`aagñh `h cfs t`aofs (ccuvgm).
Cfs iurfs y pgsfs d`b`h t`h`r prft`aagñh tçrigam
AFHACPQGFH@Q
Afi`ha`ifs prgi`rf afh `c cujmr `safjgdf, afhacugifs qu` `c dgstrgtf d` mouma `s uh cujmr afh iuaof pft`hagmc `afhñigaf, aucturmc y hmturmc pfr `c o`aof d` qu` au`htm afh dge`r`ht`s cujmr`s hf tmh mc`kmdfs y ccmimtgvfs pmrm qug`h cc`ju` m vgsgtmrcm, d`bgdf m qu` su acgim hf `s tmh emvfrmbc` `h ag`r ag`rtf tfss i` i`s` s`s, s, `s `stf tf `s uh jrmh jrmh r` r`tf tf pmrm pmrm tfdf tfdfss d` d`cc `q `qug ugpf pf pf pfrr `ccf `ccf pcmht`mifs qu` mtr`v`s d` tfdf cf mhmcgzmdf mouma uh bu`h cujmr pmrm pfh`r `h príatgam cf mpr`hdgdf.
1 = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
R@E@R@HAGMQ BGBCGFJRMEGAMQ
• •
ops;//w ww.s`hmiog.jfb. ops;//www.s`hmio g.jfb.p`/ p`/ ops;//www.d`p`ru.afi/jfbg`rhf/iuhgagpmcgdmd/iuhgagpmcgdmd-dgstrgtmc-d` ops;//www.d`p`ru.afi/jfbg`r hf/iuhgagpmcgdmd/iuhgagpmcgdmd-dgstrgtmc-d`-mouma-moumaaoupmam-40:7
• •
ottps;//turgsifg.p`/kuhgh-oumhamyf-mouma-dgstrgtf-aoupmam.xo ottps;//turgsifg.p`/kuhgh-oumhamy f-mouma-dgstrgtf-aoupmam.xotic tic
4 = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
0 = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
5 = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q@RUGA Q@RUGAGFQ GFQ GG
2>=7->=
: = m h g j í ^
MAFHDGAGFHMIG@HTF MAFHDGAGFHM IG@HTF W Q Q@RUGAGFQ @RUGAGFQ GG ‑ MOPMA- AOP^MAM AOP^MAM
