Análisis y Comparacion de La Norma Contable 3 Final

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

@JÀKGUGU W EMB_@^@EGMJ FL K@ JM^B@ EMJV@NKL 5 (JE 5) JE 53 LUV@FMU IGJ@JEGL^MU @ BMJLF@ EMJUV@JVL (@C\UVL _M^ GJIK@EGMJ) K` jmrb` fl emjt`ngkg emjt`ngkgf`f f`f Jm.5 h`el rlilrljeg rlilrljeg` ` `k pmflr `fqugs `fqugsgtgvm gtgvm fl k` bmjlf` fl egreuk`egõj migeg`k lj Nmkgvg`, y embm lstà pglrfl su pmflr `fqugsgtgvm lj lk tglbpm tgl bpm ` e`us e`us` ` fl ilj iljõbl õbljms jms gjik`e gjik`egmj gmj`rg `rgms ms l hgplrgj hgplrgjik` ik`egm egmj`r j`rgms gms lj jul julstr str` ` lemjm le mjmbâ bâ`. `. Lj Ljtm tmjel jels, s, ls em embp bplt ltlj ljeg eg` ` fl ls lst` t` jmr jmrb` b` k` rl rldk dk`b `bljt ljt`eg `egõj õj fl flkk tr`t`bgljtm emjt`nkl qul sl kl flnl f`r ` k`s `etu`kgz`egmjls fl v`kmr bmjlt`rgm ` euljt`s qul sl vl`j `ilet`f`s pmr k` gjik`egõj. _`r` uj blcmr ljtljfgbgljtm y k` kgbgt`egõj fl lst` jmrb`, sl emjsgflr`j fms tgpms fl p`rtgf`s ` tr`t`r3 runrms bmjlt`rgms y runrms jm bmjlt`rgms. bmjlt`rgms. ^\N^MU BMJLV@^GMU Fljtrm fl uj emjtlxtm jlt`bljtl emjt`nkl, lstl runrm h`el rlilrljeg` ` tmf`s `qulkk` `qul kk`ss eul euljt` jt`ss qul gjv gjvmku mkuer`j er`j eul euljt` jt`ss fl fgspmjg fgspmjgngk ngkgf` gf`f f prg prgjeg jegp`k p`kblj bljtl, tl, ls flegr, e`c` lj bmjlf` j`egmj`k y lxtr`jclr`s, euljt`s n`je`rg`s lj bmjlf` j`egmj`k y lxtr`jclr`s, plrm t`bngçj sl gjekuylj euljt`s f` `etgvm lxgdgnkl, embm euljt`s y fmeubljtms pmr emnr`r, euljt`s fl p`sgvm embm slrvgegms pmr p`d`r, gjflbjgz`egmjls, lte. slr Ug nglj lstms runrms lstàj` lxpulstms ` k`` gjik`egõj, bgsbms jm jlelsgt`j rl lxprls`fms, flngfm su v`ku`egõj bmjlf`f kms fl eglrrl). ^\N^MU JM BMJLV@^GMU Umj `qulkkms qul b`jtgljlj uj v`kmr gjtrâjslem m ‛emjst`jtl‒ lj plrgmfms fl gjik`egõj, pmr km eu`k, su v`kmr flnl slr rl lxprls`fm lj k` prlsljt`egõj fl lst`fms igj`jeglrms, kms lclbpkms bàs jmt`nkls fl lstl tgpm fl runrm smj k`s euljt`s fl `etgvm igcm, `etgvms rl`kgz`nkls (blre`flrâ`s), plrm t`bngçj sl emjsgflr`j euljt`s rlilrljtls `k p`trgbmjgm fl uj` lbprls`, embm slr euljt`s fl e`pgt`k, rlslrv`s y fl rlsukt`fms. IM^B@U FL @C\UVLU @ ^\N^MU JM BMJLV@^GMU _`r` lk `custl gjtldr`k fl euljt`s plrtljlegljtls ` runrms bmjlt`rgms k` jmrb` emjsgflr` 5 imrb`s fl prmelflr3  @custl pmr âjfgels.  @etu`kgz`egõj pmr v`kmrls emrrgljtls Y`kmrls Emrrgljtls `cust`fms -

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@C\UVL _M^ GJFGELU Lst` `etu`kgz`egõj sl rl`kgz` pmr blfgm fl uj emligegljtl fl emrrleegõj, lk eu`k rlsukt`n` lj p`s`f`s dlstgmjls fl k` fgvgsgõj flk âjfgel fl prlegms `k emjsubgfmr  (G_E) pmr lk bgsbm âjfgel ` k` ileh` fl mrgdlj. Ugj lbn`rdm, rlvgsgmjls y bmfgige`egmjls ` lst` jmrb`, gbpklbljt`rmj lk e`bngm ` âjfgels fl \jgf`f fl Imbljtm ` k` Ygvgljf` (\IY) pmr blfgm fl FU>957? flk ?8.00.?0.

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

Lstl tgpm fl `etu`kgz`egõj sl kgbgt`s ` k`s sgdugljtls emjsgflr`egmjls3 Lk kâbgtl bàxgbm fl v`kmrls `cust`fms ls lk qul rlsukt` ljtrl lk v`kmr  `etu`kgz`fm y lk v`kmr rleuplr`nkl. Lk v`kmr rleuplr`nkl ls lk b`ymr ljtrl lk v`kmr jltm fl rl`kgz`egõj y lk fl utgkgz`egõj lemjõbge`. Lk v`kmr jltm fl rl`kgz`egõj ls lk prlegm fl emblreg`kgz`egõj bljms kms emstms jlels`rgms p`r` su vljt`. Lk v`kmr fl utgkgz`egõj lemjõbge` ls lk v`kmr `etu`k fl kms gjdrlsms jltms prmn`nkls. -

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@EV\@KGS@EGMJ _M^ Y@KM^LU EM^^GLJVLU Lstl tgpm fl `etu`kgz`egõj p`r` lk e`sm fl `etgvms igcms sl km rl`kgz` ` p`rtgr fl lstufgms y fltlrbgj`egmjls pmr rlv`kóms tçejgems. _`r` lk e`sm p`rtgeuk`r fl gjvljt`rgms, k` fltlrbgj`egõj fl k` `etu`kgz`egõj rlsukt` fl k` v`ku`egõj ` su emstm fl rlpmsgegõj m rlprmfueegõj. Y@KM^LU EM^^GLJVLU @C\UV@FMU Lstl bçtmfm ls uj` embngj`egõj embngj`egõj fl kms fms bçtmfms `jtlrgmrls. `jtlrgmrls. _`r` lk e`sm fl runrms bmjlt`rgms, lspleg`kbljtl lj `etgvms igcms, lstms pulflj slr rl lxprls`fms ` uj v`kmr emrrglj emrrgljtl ` uj` ileh` ileh` fltlrbgj fltlrlsplegige`fms bgj`f` `f` m elre elre`j`, `j`, `cu `cust` st`jfm jfm ljtrl ljtrl ls` ileh` y k` ileh` fltleglrrl emj kms âjfgels `jtlrgmrbljtl. GJI^MB@EGMJ @ ^LYL^K@^ Ul flnlr gjimrb`r lk bçtmfm fl `custl lbpkl`fm lj k` Jmt` ` kms lst`fms igj`jeglrms smnrl prgjegpgms fl Emjt`ngkgf`f `pkge`fms y bàs sgdjgige`tgvms.

E\LJV@U @ EMJUGFL^@^ Ul lbpkl`j 5 euljt`s p`r` tmfms kms `custls, y` sl`j pmr Vgpm fl E`bngm, Gjik`egõj, mtr`s gjflx`egmjls, lte., sldój sl fltlrbgjl3 lst` eu eulj ljt` t` sl rl rldg dgst str` r`r` r`j j tmf` tmf`ss k`s Fgilrl Fgi lrljeg jeg`s `s fl E`b E`bngm ngm..- Lj lst -

v`rg`egmjls pmr `etu`kgz`egõj bmjlf` lxtr`clr` (Lc. Fõk`r). fl euljt`s bmjlt`rg`s emj rlk`egõj ` uj` @custl pmr gjik`egõj y tljljeg` fl Ngljls.-  Lj lst` euljt` sl rldgstr`r`j tmf` tmf`ss k`s k`s v`rg v`rg`e `egm gmjl jlss pmr pmr `etu `etu`k `kgz gz`e `egõ gõj j fl eulj euljt` t`ss Jm bm bmjl jlt` t`rg rg`s `s `etu`kgz`f`s emj lk âjfgel fl k`s \IY (\jgf`f fl imbljtm ` k` Ygvgljf`) B`jtljgbg B`jtl jgbgljtm ljtm fl Y`kmr Y`kmr..  ― W lj lst` euljt` qul j`fgl ljtgljfl sl rldgstr`rà rldgst r`rà tmf`s k`s v`rg`egmjls pmr lsl emjelptm, b`jtljgb b`jtljgbgljtm gljtm fl v`kmr, pmr lclbpkm `kduj` fluf` m euljt` pmr p`d`r qul jm sl hunglr` e`jelk`fm lj su bmbljtm y sl tljd` qul `etu`kgz`r `k bmbljtm fl su p`dm. (Lsm fleâ`j lkkms, Emjslcm Vçejgem J`egmj`k fl @ufgtmrâ` y Emjt`ngkgf`f). Kuldm h`nk`jfm flk p`trgbmjgm, sl erl`j lst`s > euljtgt`s3 @custl @cu stl fl E`p E`pgt` gt`k.k.- @qu @quââ vljf vljfrà rà k` `et `etu`k u`kgz`e gz`egõj gõj pmr `etu`k `etu`kgz` gz`egõ egõj j flk -

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e`pgt`k smeg`k lj rlk`egõj ` k`s \IY¶s.

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK -

JM^B@ EMJV@NKL Jm. 5

@custl fl rlslrv`s p`trgbmjg`kls.-  W lj lst` euljt` k`s `etu`kgz`egmjls ` tmf`s k`s rlslrv`s qul sl tljd`j lj lk p`trgbmjgm qul t`bngçj sl `cust`r`j lj n`sl ` k` v`rg`egõj fl k`s \IY¶s.

EMB_@^@EGMJLU W ^LU_@KFM EMJ MV^@U JM^B@VGY@U JGGI 03 @FM_EGMJ _M^ _^GBL^@ YLS FL K@U JM^B@U GJVL^J@EGMJ@KLU FL GJIM^B@EGÕJ IGJ@JEGL^@ Hgplrgjik`egõj dr`vl Lj lk pàrr`im F>9 fltlrbgj` qul sl flnl flt`kk`r sg k` bmjlf` iujegmj`k (bmjlf` qul lstà lj mplr`egõj) iul lxpulst` ` uj` lemjmbâ` hgplrgjik`egmj`rg`, lstm p`r` ljtgf`fls qul lstçj `fmpt`jfm pmr prgblr` vlz k`s JGGI, plrm t`bngçj p`r` k`s qul k` h`y`j `pkge`fm lj dlstgmjls p`s`f`s. _`r` lk rlemjmegbgljtm fl uj` bmjlf` fl lemjmbâ` hgplrgjik`egmj hgplrgjik`egmj`rg` `rg` sl f` k`s sgdug sgdugljtls ljtls p`ut`s lj lk pàrr`im F>43 `) Jm tgtglj ljl l fg fgsp spmj mjgn gnkl kl uj âj âjfg fgel el dl dljl jlr`k r`k fl pr prleg legms ms igig`n `nkl kl p` p`r` r` tm tmf` f`ss k` k`ss ljtgf`fls emj tr`js`eegmjls y s`kfms lj k` bmjlf`. n) Jm lxgs lx gstl tl gj gjtl tlre re`b `bng ng`n `ngkgkgf gf`f `f lj ljtr trl l k` bmjl bmjlf` f` y uj uj` ` bm bmjl jlf` f` lxtr lxtr`j `jcl clr` r` rlk`tgv`bljtl lst`nkl. Lj lk pàrr`im F>8 sl h`el bljegõj flk bmbljtm lj qul uj` bmjlf` iujegmj`k flc` fl lst`r suclt` ` uj hgplrgjik`egõj dr`vl, k` bgsb` sl eubpkl eu`jfm y` jm eubpkl emj k`s e`r`etlrâstge`s e`r`etlrâstge`s flk pàrr`i pàrr`im m F>4, m lj su liletm, eu`jfm k` ljtgf ljtgf`f `f flegfl lxprls`r lxprls`r sus lst`fm lst`fmss igj`jeglrm igj`jeglrmss lj mtrm tgpm fl bmjlf` iujeg iujegmj`k mj`k qul jm lstç suclt` ` hgplrgjik`egõj.

JGE >03 LILEVMU FL K@U Y@^G@EGMJLU LJ KMU VG_MU FL E@BNGM FL K@ BMJLF@ LXV^@JCL^@ Lj lst` JGE sl pulfl ljemjtr`r k` fligjgegõj fl BMJLF@ I\JEGMJ@K, k` eu`k vgljl ` slr k` bmjlf` flk ljtmrjm lemjõbgem prgjegp`k lj lk qul mplr` k` ljtgf`f, ls flegr k` bmjlf` plrtljlegljtl `k p`âs lj lk qul sl rl`kgz` k`s mplr`egmjls. Lj lk `eàpgtl fl Fls`rrmkk Fls`rrmkkm m fl k`s fligjgegmjls, B mjlf` mjlf` iujegmj`k, pàrr`im 7 y 0?, sl lsplegige` k`s e`r`etlrâstge`s fl fltlrbgj`egõj fl uj` bmjlf` iujegmj`k. (`) K` bmjlf`3 g. qu qul l gjik gjikuy uy` ` iujf iujf`b `blj ljt` t`kb kblj ljtl tl lj km kmss pr prle legm gmss fl vl vljt jt` ` fl km kmss ngl ngljl jlss y slrvgegms (emj irleuljeg` slrà k` bmjlf` lj k` eu`k sl fljmbgjlj y kgqugflj kms prlegms fl vljt` fl sus ngljls y slrvgegms)1 y gg. flk p`âs euy`s iulrz`s embpltgtgv`s y rlduk`egmjls fltlrbgjlj iujf`bljt`kbljtl kms prlegms fl vljt` fl sus ngljls y slrvgegms. (n) K` bmjlf` qul gjikuy` iujf`bljt`kbljtl lj kms emstms fl k` b`jm fl mnr`, fl kms b`tlrg`kls y fl mtrms emstms fl prmfuegr kms ngljls m subgjgstr`r kms

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

slrvgegms (emj irleuljeg` slrà k` bmjlf` lj k` eu`k sl fljmbgjlj y kgqugflj t`kls emstms). \jm fl k`s sleegmjls qul f` b`ymr sustljtm ` k`s JE.5 ls lk pàrr`im 06, fmjfl `flbàs fl `trgnugr k` rldk`bljt`egõj rldk`bljt`egõj fl rl lxprlsgmjls pmr gjik`eg gjik`egõj õj ` k` JGE >73 Gjimrb`egõj Igj`jeglr` Igj`jeglr` lj Lemjmbâ`s Hgplrgjik`egmj`rg`s, Hgplrgjik`egmj`rg`s, sl fltlrbgj` qul uj` ljtgf`f jm pulfl lvgt`r k` rl lxprlsgõj fl sus ngljls.

JGE >73 GJIM^B@EGÕJ IGJ@JEGL^@ LJ LEMJMBG@U HG_L^GJIK@EGMJ@^G@U K` JGE >7 ls k` jmrb`tgv` qul h`el b`ymr rlilrljeg` ` k` `pkge`egõj flk emjelptm fl bmjlf` emjst`jtl y kms liletms fl k` gjik`egõj m hgplrgjik`egõj lj k` bgsb`. Gjgeg`kbljtl sl fligjl lk `ke`jel fl lst` jmrb`tgv`, k` eu`k lstà fgrgdgf` ` kms lst`fms igj`jeglrms qul `fmptlj k`s JGGI, plrm t`bngçj ` lst`fms igj`jeglrms emjsm em jsmkgkgf` f`fm fms, s, em emj j k` e` e`r`e r`etl tlrâ râst stge ge` ` pr prgj gjeg egp`k p`k fl qu qul l lx lxpr prlsl lslj j sus lst lst`f `fms ms igj`jeglrms n`cm uj` bmjlf` lj lemjmbâ` gjik`egmj`rg`. K` bgsb` jmrb` gjfge` qul jm lst`nklel uj p`ràbltrm m t`s` `nsmkut` qul `k suplr`r k` bgsb` sl pulf` emjsgflr`r uj lst`fm fl hgplrgjik`egõj lemjõbge`. _mr  km t`jtm, flc` ` ergtlrgm prmilsgmj`k k` emjsgflr`egõj fl k` bgsb`, sgj flc`r fl pk pk`j `jtl tl`r `r `kduj `kduj`s `s bm bmtgtgv` v`eg egmj mjls ls qu qul l pu pulf lflj lj f` f`rr mr mrgd gdlj lj ` lstl lstl lst` lst`fm fm fl k` lemjmbâ`, embm slr3 k` pmnk`egõj lj dljlr`k prliglrl emjslrv`r su rgqulz` lj imrb` fl `etgvms jm bmjlt`rgms, m nglj lj uj` bmjlf` lxtr`jclr` rlk`tgv`bljtl lst`nkl. K`s e`jtgf`fls fl bmjlf` kme`k mntljgf`s smj gjvlrtgf`s gjblfg`t`bljtl p`r` b`jtljlr k` e`p`egf`f `fqugsgtgv` fl k` bgsb`1 k` pm pmnk nk`e `egõ gõj j lj dl dljl jlr` r`kk jm tmb` tmb` lj emjs emjsgf gflr lr`e `egõ gõj j k`s k`s e`jt e`jtgf gf`f `fls ls bmjlt`rg`s lj tçrbgjms fl bmjlf` kme`k, sgjm qul k`s vl lj tçrbgjms fl -

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mtr` mtr` bm bmjl jlf` f`lj lxt lxtr`j r`jcl clr` r`bmjlf`1 rl rlk` k`tgtgv` v`bl bljt jtl l lst lst`n `nkl kl.. Km Kmss pr prleg legms ms pulf pulflj lj lst`nklelrsl lst` mtr` k`s t`s`s fl gjtlrçs, s`k`rgms y prlegms sl kgd`j ` k` lvmkuegõj fl uj âjfgel fl prlegms1 y k` t`s` `eubuk`f` fl gjik`egõj lj trls `ðms sl `prmxgb` m smnrlp`s` lk 0??%. Lk pà pàrr rr`i `im m 8 gjfge` qul kms lst`fms igj`jeglrms fl uj` ljtgf`f euy` bmjlf` iujegmj`k sl` k` fl uj` lemjmbâ` hgplrgjik`egmj`rg`, gjflpljfgljtlbljtl fl sg lstàj n`s`fms lj lk bçtmfm flk emstm hgstõrgem m lj lk bçtmfm flk emstm emrrgljtl, flnlràj lxprls`rsl lj tçrbgjms fl k` ujgf`f fl blfgf` emrrgljtl lj k` ileh` fl eglrrl flk plrgmfm smnrl lk qul sl gjimrb` Lj lk pàrr`im 54, h`el bljegõj fl k` Ulkleegõj y usm fl uj âjfgel dljlr`k fl -

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prlegms, qul pulf` kms e`bngms lj lk pmflr `fqugsgtgvm dljlr`k fl k` bmjlf`.

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

 @flbàs, fl qul t`k âjfgel sl lbpkl`fm pmr k`s ljtgf`fls qul sl ljeuljtrlj fljtrm fl uj` lemjmbâ` lsplegige`. Lk pàr pàrr`i r`im m 57, slð` slð`k` k` tmf` tmf`ss k`s k`s emjs emjsgf gflr lr`e `egm gmjl jlss ` tmb` tmb`rr lj eulj euljt` t` lj k` gjimrb`egõj ` rlvlk`r, embm slr kms bçtmfms fl v`ku`egõj fl `etgvms prlvgms ` k` rl lxprlsgõj, k` gbpklbljt`egõj m jm fl rl lxprlsgõj pmr blfgm fl `kdój âjfgel dljlr`k, `sâ embm lk bmvgbgljtm flk bgsbm emrrgljtl y `jtlrgmr.

JGGI _@^@ _WBLU K` JGGI p`r` _WBLU pmr km dljlr`k fl rliklc`j k` bgsb` jmrb`tgv` lxprls`f` lxprls`f` lj k`s JGGI, plrm t`bngçj pulfl tljlr eglrtms pujtms lspleâigems, p`r` lk e`sm lj rlk`egõj fl uj` lemjmbâ` hgplrgjik`egmj`rg` sl tgljl3 ULEEGMJ 503 HG_L^GJIK@EGMJ Kms eu`trm prgblrms pàrr`ims  h`elj rlilrljeg` ` k`s e`r`etlrâstge`s fl uj` lemjm le mjmbâ bâ` ` hgplr hgplrgj gjikik`e `egm gmj` j`rg` rg` y k` mn mnkgkgd` d`tm tmrg rglf lf`f `f fl rl lxp lxprls rls`r `r km kmss lst` lst`fm fmss igj`jeglrms lj tçrbgjms fl uj` ujgf`f fl blfgf` emrrgljtl `k igj`k flk plrgmfm smnrl lk qul sl gjimrb`, tmb`jfm lj euljt` lk usm fl uj âjfgel dljlr`k fl prlegms qul rliklcl kms e`bngms lj lk pmflr `fqugsgtgvm. Lk sgdugljtl `eàpgtl fl _rme _rmelf lfgb gbgl gljt jtms ms p`r` p`r` rl lxpr lxprls ls`r `r kms kms lst` lst`fm fms s igj`jeglrms ` emstm hgstõrgem , lj sâjtlsgs bljegmj`3 Ul flnl `etu`kgz`r y rl lxprls`r kms gbpmrtls emrrlspmjfgljtls `pkge`jfm uj âjfgel dljlr`k fl prlegms. Jm slr rl lxprls`r`j k`s p`rtgf`s bmjlt`rg`s, y sl `ek`r` qul smj lk fgjlrm b`jtljgfm y p`rtgf`s ` rlegngr m p`d`r lj liletgvm.  @etgvms m p`sgvms vgjeuk`fms blfg`jtl `eulrfms ` e`bngms lj prlegms embm embm nmjm nmjmss m pr prçs çst` t`b bms gjfl gjflx` x`fm fms, s, sl `cus `cust` t`r` r`j j lj iuje iujegõ gõj j fl km `emrf`fm. Vmfms kms flbàs `etgvms y p`sgvms flnlj slr emjsgflr`fms embm jm -

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bm bmjl jlt` t`rg rgms ms`jtls. y fl flnlj nlj sl slrr rl lxpr lxprls ls`f `fms ms `k igj` igj`kk flk flk plrgm plrgmfm fm embm km lxpkge`fm Lk gbpmrtl rl lxprls`fm jm flnl lxelflr `k gbpmrtl rleuplr`nkl.  @k gjgegm fl uj` prgblr` dlstgõj tmf`s k`s euljt`s fl p`trgbmjgm t`bngçj flnlj slr rl lxprls`f`s sldój km lstgpuk`fm, lxelptm k` euljt` ^lsukt`fms `eubuk`fms. Lk pàrr`im 50.0< gjfge` k` gjimrb`egõj gjimrb`egõj qul sl flnl rlvlk` rlvlk`r, r, embm k` `ek`r` `ek`r`egõj egõj fl k` rl lxpr lxprlsg lsgõj õj p`r p`r` ` rlikl rliklc` c`rr e` e`bn bngm gmss lj lk pm pmfl flrr `fq `fqug ugsgt sgtgv gvm m fl k` bm bmjl jlf` f` iujegmj`k, k` gfljtgige`egõj flk âjfgel dljlr`k fl prlegms y su v`rg`egõj fur`jtl lk plrgmfm emrrgljtl y `jtlrgmr. -

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EÕFGDM FL EMBL^EGM

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

@rt. 60 (GFG @rt. (GFGMB MB@ @ W BM BMJL JLF@ F@). ). Kms `sgljtms emjt`nkls flnlj slr liletu`fms mnkgkgd`t mn d`tmrg mrg`b `blj ljtl tl lj gf gfgm gmb` b` e`s e`stl tlkkkk`j `jm, m, lxprl lxprls` s`jf jfm m su suss v`km v`kmrls rls lj bmjl bmjlf` f` j`egmj`k. Ugj lbn`rdm, p`r` igjls fl mrflj gjtlrjm, pmfrà us`rsl uj gfgmb` fgstgjtm `k e`stlkk`jm y lxprls`r sus v`kmrls lj bmjlf` lxtr`jclr`.

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

@rt. 64 (Y@K @rt. (Y@KM^ M^@E @EGM GMJ J FL _@ _@^V ^VGF GF@U @U FL FLK K N@ N@K@ K@JE JEL) L).. Ugj plrcugegm fl km lst`nklegfm pmr k`s klyls lspleg`kls, k`s _`rtgf`s flk n`k`jel sl v`kmr`ràj, eu`jfm emrrlspmjf`, emrrlspm jf`, sgdugljfm ergtlrgms mncltgvms qul d`r`jtg d`r`jtgelj elj kms gjtlrlsls smeg`kls y fl tlrelr`s fl `eulrfm emj kms prgjegpgms qul lxgdl uj` mrflj`f` y prufljtl dlstgõj lemjõbge`. @fmpt`fm uj ergtlrgm fl v`kmr`egõj, h`nrà fl b`jtljlrsl y jm pmfrà slr `ktlr`fm sgj e`us` custgige`f`. Flnlrà gjfge`rsl `flbàs lj kms n`k`jels l gjvljt`rgms, v`kmr `pkge`fm. m lj hmc` slp`r`f`, lk bçtmfm fl fltlrbgj`egõj flk emstm u mtrm @rt. 06> (E@_GV@K UMEG@K) Lk e`pgt`k smeg`k slrà igc`fm fl b`jlr` prlegs`, plrm pmfrà `ubljt`rsl m fgsbgjugrsl emjimrbl ` k`s ekàusuk`s lst`nklegf`s lj k` lsergtur` smeg`k m lj kms lst`tutms, s`kvm qul fgspmsgegmjls kld`kls lst`nklze`j, e`pgt`kls bâjgbms p`r` fltlrbgj`f`s `etgvgf`fls emblreg`kls. K` rlsmkuegõj fl `ubljtm m rlfueegõj fl e`pgt`k sl gjsergngrà lj lk ^ldk`bljtm fl Emblregm prlvg` punkge`egõj emjimrbl `k `rtâeukm 050, k` punkge`egõj sl h`rà pmr  trls vlels emjsleutgv`s. Lk `ubljtm fl e`pgt`k pmr rlv`kóm fl `etgvms sl suclt`rà ` k`s fgspmsgegmjls kld`kls qul rlduk`j k` b`tlrg`.

JM^B@ V^GN\V@^G@ NMKGYG@J@ FLE^LVM U\_^LBM Jm. >6?656 @^VÂE\KM 0¿.- (\jgf`f fl Imbljtm fl Ygvgljf`) K` \jgf`f fl Imbljtm fl Ygvgljf` \IY. Erl`f` blfg`jtl Flerltm Uuprlbm J¿ >957 >9 57?, ?, ls uj uj` ` uj ujgf gf`f `f fl eu eulj ljt` t` p`r p`r` b`j `jttlj ljlr lr lk v` v`km kmrr fl kms bm bmjt jtms ms fljmbgj`fms lj bmjlf` j`egmj`k y prmtldlr su pmflr `fqugsgtgvm. GG. K` \jgf`f fl Imbljtm fl vgvgljf` slrà fltlrbgj`f` pmr lk N`jem Eljtr`k fl Nmkgvg` NEN, smnrl k` n`sl flk Âjfgel fl _rlegms `k Emjsubgfmr G_E, e`keuk`fm pmr  lk Gjstgtutm J`egmj`k fl Lst`fâstge`, GJL. GGG. GGG. Lk N` N`je jem m El Eljt jtr` r`kk fl Nm Nmkgkgvg vg` ` lj lclr lclreg egeg egm m fl sus sus `trg `trgnu nueg egmj mjls ls kld` kld`kl kls, s, `fbgjgstr`rà lk rçdgblj fl k` \jgf`f fl Imbljtm fl Ygvgljf`. @^VÂE\KM >¿ .- (@etu`kgz`egõj fl Mnkgd`egmjls emj lk Lst`fm).-

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

G. K`s `kâeumt`s, v`kmrls, bmjtms, p`tljtls, t`s`s y emjtrgnuegmjls lspleg`kls lst`nklegf`s lst`nk legf`s lj k`s klyls, sl `etu`kgz`r `etu`kgz`ràj àj rlspletm ` k` v`rg`egõj fl k` \jgf` \jgf`f f fl Imbljtm fl Ygvgljf`, punkge`f` pmr lk N`jem Eljtr`k fl Nmkgvg`. GG. Lk p`dm p`reg`k m tmt`k rl`kgz`fm iulr` fl tçrbgjm fl k`s mnkgd`egmjls `fu`jlr`s, trgnut`rg`s y p`tljtls emj lk Lst`fm, sl `etu`kgz`rà rlspletm ` k` v`rg`egõj fl k` \jgf`f fl Imbljtm fl Ygvglj Ygvgljf`, f`, punkge`f` punkge`f` pmr lk N`jem Eljtr`k fl Nmkgvg`, Nmkgvg`, ljtrl lk fâ` fl vljegbgljtm fl k` mnkgd`egõj igse`k y lk fâ` hàngk `jtlrgmr `k p`dm gjekusgvl. @^VÂE\KM 5¿.- (@etu`kgz`egõj fl Mnkgd`egmjls flk Lst`fm).G. K`s ^ljt`s lj Eursm fl _`dm y lj eursm fl @fqugsgegõj y k`s _ljsgmjls fl Ylclz, gjv`kgflz gjv`kgflz m Bulrtl flk Ugstlb` fl ^lp`rtm y flk Uldurm Umeg`k Mnkgd`tm Mnkgd`tmrgm rgm fl K`rdm _k`zm, sl p`d`ràj lj nmkgvg`jms emj b`jtlbgljtm fl v`kmr rlspletm ` k` v`rg`egõj fl k` \jgf`f fl Imbljtm fl Ygvgljf`, punkge`f` pmr lk N`jem Eljtr`k fl Nmkgvg` lk óktgbm fâ` flk `ðm `jtlrgmr.

FLE^LVM U\_^LBM Jm. >7584 @rtâeukm 0¿.- (Mncltm) Lk prlsljtl Flerltm Uuprlbm tgljl pmr mncltm bmfgige`r lk ^ldk`bljtm flk Gbpulstm smnrl k`s \tgkgf`fls fl k`s Lbprls`s - G\L lj km qul emrrl emr rlspm spmjf jfl l ` k` rl rllx lxprl prlsg sgõj õj lj bm bmjl jlf` f` lx lxtr tr`j `jcl clr` r` y v` v`km kmrls rls lj bm bmjl jlf` f` emjs em jst` t`jt jtl l lj fl kmssk` Ls km Lst` t`fm fmssjlt` Igj` Ig j`je jegl glrm rmss fl k` k`ss Lb Lbpr prls ls`s `s,, p` p`r` r` igigjl jlss fl k` fltlrbgj`egõj utgkgf`f gbpmjgnkl. @rtâeukm >¿.- (Bmfgige`egõj FLK Flerltm Uuprlbm J³ >6?6?6???4 pmr lk Emjslcm Vçejgem J`egmj`k  fl @ufgtmrg` y Emjt`ngkgf`f - EVJ@E flk Emkldgm fl @ufgtmrls m Emjt`fmrls _ónkgems fl Nmkgvg`‒. ^LUM ^L UMK\ K\EG EGÕJ ÕJ FL K@ @\ @\VM VM^G ^GF@ F@F F FL IG IGUE UE@K @KGS GS@E @EGÕ GÕJ J FL LB LB_^ _^LU LU@U @U (@LB_) 54>5 @rtâeukm 5.-  (Curg (Curgsfgeeg sfgeegõj õj y embplt embpltljeg`) ljeg`)..- K` @utmrgf`f fl Igse`kgz`egõj fl Lbprls`s tgljl curgsfgeegõj lj tmfm lk tlrrgtmrgm j`egmj`k y lclrel embpltljeg` prgv`tgv` l gjflkld`nkl p`r` rlduk`r, emjtrmk`r, suplrvgs`r l gjspleegmj`r ` k`s plrsmj`s plrs mj`s j`tur`kls j`tur`kls m cur curâfg âfge`s e`s qul rl`k rl`kgz` gz`j j `et `etms ms fl emb emblreg lregm m y `et `etgvg gvgf`fl f`flss emblreg`kls, lj lk b`rem jmrb`s fl km lst`nklegfm lk Eõfgdm fl `fbgjgstr`tgv`s. Emblregm, _rgjegpgms y Jmrb`s fl Emjt`ngkgf`f, dljlr`klspmr y fgspmsgegmjls

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

@rtâeukm 4.- (Bmjlf` fl p`dm).- K`s jmrb`s prlvgst`s lj lk prlsljtl rldk`bljtm lstàj fltlrbgj`f`s lj Nmkgvg`jms. @rtâ @r tâeu eukm km >5 >5..- (G (Gje jeub ubpk pkgb gbgl gljt jtm m fl flkk gf gfgm gmb` b` y bm bmjl jlf` f` mn mnkg kgd` d`tm tmrg rgms ms lj km kmss rldgstrms emjt`nkls).Lk sucltm rlduk`fm qul jm kklvl sus kgnrms y rldgstrms emjt`nkls lj G. e`stlkk`jm y lj bmjlf` j`egmj`k, emjimrbl lst`nklel lk @rt. 60 flk

GG.

Emfgdm fl Emblregm, gjeurrgrà lj lst` gjir`eegõj, sgljfm p`sgnkl ` k` gbpmsgegõj fl bukt` qul slrà e`keuk`f` tmb`jfm lj euljt` km fgspulstm lj kms `jlxms G y GG flk prlsljtl rldk`bljtm. Ugj Ug j pl plrc rcug ugeg egm m fl k` `e `eeg egõj õj pl plj` j`kk em emrr rrls lspm pmjf jfgl gljt jtl l km kmss kgkgnr nrms ms qu qul l emjtljd`j fgeh`s grrlduk`rgf`fls h`ràj qul e`rlze`j fl tmfm v`kmr  _rmn`tmrgm flk Uucltm ^lduk`fm qul kms kklvl.

LCLB_KM ^unrms Bmjlt`rgms (Ns) @etgvm Fgspmjgnkl B/J Euljt`s pmr Emnr`r B/J Gbpulstms pmr rleuplr`r  _`sgvm _`sgvms lj B/J _rmvgsgõj p`r` @dugj`kfms _rlvgsgõj p`r` Gjflbjgz`egmjls ^unrms jm Bmjlt`rgms (\U$)  @etgvm Fgspmjgnkl B/L ^l`kgz`nkl (blre`flrâ`s)  @etgvms Igcms E`rdms Fgilrgfms Gjvlrsgmjls lj mtr`s lbprls`s _`sgvm _`sgvms lj B/L _rçst`bms N`je`rgms lj B/L _`trgbmjgm E`pgt`k Umeg`k

 

FÀY@KMU K\_@ FÀB@^GU FLK _GK@^ YGKKLD@U U@K@S@^ DMJS@KM B@J\LK

JM^B@ EMJV@NKL Jm. 5

 @custl Dkmn`k flk _`trgbmjgm ^lslrv` Kld`k \tgkgf`f (Fçigegt) @eubuk`fm .

@EV\@KGS@EGMJ E\LJV@U FL ^LU\KV@FM Vmf`s k`s euljt`s fl rlsukt`fm, smj euljt`s jm bmjlt`rg`s, pmr km qul smj `etu`kgz`f`s lj iujegõj ` k` v`rg`egõj flk fõk`r jmrtl`blrge`jm, `custàjfmsl ` k` emjtr` euljt` ‛@custl pmr Gjik`egõj y Vljljeg` fl Ngljls‒, qul, `k slr t`bngçj uj` euljt eu ljt` ` fl rl rlsu suktkt`fm `fm,, tgtglj ljl l uj li lilet letm m jl jlut utrm rm lj k` kâkâjl jl` ` igigj` j`kk fl flkk ls lst` t`fm fm fl rlsukt`fms. K` igj`kgf`f flk `custl gjtldr`k fl tmf`s k`s euljt`s fl rlsukt`fm, ls prlsljt`r fõk`rls emjst`jtls lj lk tglbpm, pmr km qul kms nmkgvg`jms flnlràj `cust`rsl ` k` v`rg`egõj flk fõk`r.