Budget RH en Algerie 2021

 

OOAGE LK D[BFKR TM álgdcrgtaci kt cptajasgtaci Giigdg, lk 4= Jgrs 4847 Xgr Gdbklmgn Gdbklmgn PGAJ Flcdgl Jgigfkjkit _krvaoks  

 

4

CD@KORAE_ 

Al s‑gfat b‑ui gtklakr prgtaquk bk ocistruotaci b‑ui dubfkt TM è trgvkrs l‑kxplcatgtaci bk sg ocjpcsgitk praioapglk qua kst lg jgssk sglgraglk,

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O‑kst b‑kssgykr bk vcus práskitkr uik báeaiataci prgtaquk bk lg jgssk sglgraglk J_ kt lks baeeárkitks utalasgtacis bk ok ociokpt bgis lg fkstaci gbjaiastrgtavk bu pkrsciikl.

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Al s‑gfarg áfglkjkit bk vcus práskitkr uik gpprcomk b‑cptajasgtaci sglgraglk trgvkrs bks lkvakrs aitkriks bk laáslgè jgssk lg fkstaci bk lg èpgak kt lksl‑kxplcatgtaci lkvakrs kxtkriks laás è lg ráflkjkitgtaci scoaglk kt easoglk,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

XLGI

?   

7. Lks ociokpts olás bu dubfkt TM > 4. Dubfkt dgsk zárc vs ráglatá pgak ?. Lg ocjpcsgitk bk lg jgssk sglgraglk >

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2. Lks cdlafgtacis láfglks >bk l‑kjplcykur 0 octasgtacis scoaglks kt gutrks omgrfks  ;. Ocjprkibrk lks jáogiasjks b‑gufjkitgtaci cu bk  dgassk bk lg jgssk sglgraglk >   

5. l‑cptajasgtaci bu dubfkt TM 6. palctgfk bk lg jgssk sglgraglk =. lk dubfkt TM kt lg iáfcoagtaci gvko lks pgrtkigarks scoagux ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

2 Báeaiataci bu « dubfkt ¾

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Ki eaigiok pudlaquk o‑kst « l‑Gotk pgr lkqukl scit právuks kt gutcrasáks lks rkokttks kt lks bápkisks giiukllks bk l‑Ktgt kt sks bájkjdrkjkits¾

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Lk fkstaciigark TM i‑átgit pgs ui okitrk bk prceat barkot (bgis lg tmácrak fáiárglk), al kst b‑usgfk bk lk ocisgorá ocjjk okitrk bk ocut kt bcio « lk dubfkt TM kst l‑gotk qua rktrgok lks bápkisks ocisabáráks ocjjk egasgit pgrtak bu párajítrk bk lg fkstaci bks rksscuroks mujgaiks ¾

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kt pgr rábuotaci0 dubfkt TM : Jgssk _glgraglk _glgraglk

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

;

Báeaiataci bk lg jgssk sglgraglk 

Ki prkjakr, al y‑g laku bk safiglkr qu‑al i‑y g guouik báeaiataci láfglk bk lg jgssk sglgraglk, o‑kst ui ociokpt utalasá eráqukjjkit jgas sgis guouik báeaiataci láfglk, ci è okrtks uik báeaiataci bu sglgark (rájuiárgtaci) kt bks omgrfks scoaglks, bks omgrfks easoglks kt gutrks octasgtacis b‑kjplcykurs, jgas ci i‑g pgs bk báeaiataci bk okt kiskjdlk,

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Xgr bábuotaci lks prgtaoakis omkromk bcio è egark lg scjjk b‑álájkits qu‑als ocisabírkit plus cu jcais egasgit pgrtak bk lg Jgssk _glgraglk,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

5

lg ocjpcsataci bk lg jgssk sglgraglk 

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Baeeárkitks gpprcomks pcur ui rásultgt baeeárkit ¾ Ci pkut olgsskr lks gpprcomks bk báeaiataci bk lg J_ ocjjk suat0 «

7. 4. ?. 2. ;.

Gpprcomk TM Gpprcomk ocjptgdlk Gpprcomk ocitròlk bk fkstaci scoaglk Gpprcomk tráscrkrak Cu gutrk……

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

6

Lg Jgssk _glgraglk sklci lks TM 

« O‑kst lg scjjk bk l‑kiskjdlk bks álájkits bk rájuiárgtaci vkrsás cu è vkrskr gux sglgraás kt aibuatks b‑kifgfkjkits ocitrgotukls, ocivkitaciikls cu láfgux, guxqukls s‑g`cutk l‑kiskjdlk bks omgrfks, ajpòts, octasgtacis kt ocitradutacis  právus pgr bks baspcsatacis láfglks cu ráflkjkitgark cu pgr bks baspcsatacis ocitrgotukllks cu ocivkitaciikllks¾.

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Al y‑g laku bk ictkr quk lks ergas bk rkorutkjkit, bk rkjplgokjkit, bk ocitkitakux kt bk ecrjgtaci laák gux pkrsciikls scit vclcitgarkjkit kxolus bu omgjps bk okttk báeaiataci báeaiata ci

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

=

Lg Jgssk _glgraglk sklci lks TM Ajpgot bk okttk báeaiataci0

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7.

Ci ocjptgdalask lks álájkits bk rájuiárgtaci drut vkrsá, o‑kst-è-bark bks álájkits bk pgak drut vkrsá, kt bcio lks rkvkius bk typk sglgark, aibkjiatás, prajks, rkjdcurskjkit bk ergas kt gvgitgfks ki igturk buqukl scit bábuatk lks rktkius pcur ici kxáoutaci bu ocitrgt bk trgvgal (gdskiok bavkrsks) kt lks rktkius bk trcp vkrsá (krrkur bk pgak pgr kxkjplk).

4.

Ci ocjptgdalask áfglkjkit ok qua kst è vkrskr cu qua rkstk è vkrskr , o‑kst-è-bark ki fáiárglk ,kt sgis àtrk kxmgustae0

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Lks ocifás pgyás

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Lks prajks cu dcius ici jkisukls Lks aibkjiatás bk bápgrt bgis tcutks lkurs ecrjks

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?.

È ictkr quk lks gvgitgfks ki igturk scit è ocisabárkr gu skis lgrfk kt ici pgs gu skis easogl, o‑kst-è-bark l‑kiskjdlk bks vkrskjkit ici jciátgark bcit dáiáeaoak lk sglgraá bu egat bk sci ocitrgt bk trgvgal (lcfkjkit, vámaoulk…) cu bk ladárglatá bk l‑kjplcykur(trgispcrt bu pkrsciikl, ogitaik, jutukllk, gssurgiok…).

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

1

Lg Jgssk _glgraglk sklci lks TM 

Okttk jgssk sglgraglk kst aibuatk pgr bks kifgfkjkits pras pgr l‑kjplcykur ki gpplaogtaci b‑uik baspcsataci0

7.

Ocitrgotukllk0 o‑kst lg praioapglk scurok b‑kifgfkjkit pcur l‑kjplcykur, ogr lg rájuiárgtaci kst l‑cd`kt bu ocitrgt bk trgvgal  pcur lk sglgraá>

4.

Ocivkitaciikllk0 ki gpplaogtaci bk baspcsatacis b‑uik ocivkitaci cu goocrb ocllkotae, è l‑kxkjplk bks aibkjiatá cu

?.

 prajks bavkrsks b‑kjplca* cu bk eai bk ogrraírk> Láfglk0 ki vkrtu b‑uik baspcsataci bk lg lca, pgr kxkjplk l‑aibkjiatá bk ocifá giiukl,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

78

Lg Jgssk _glgraglk sklci lks TM 

Ci ocjptgdalask áfglkjkit tcutks lks omgrfks, octasgtacis, ocitradutacis, ajpòts kt tgxks qua scit laáks gu vkrskjkit bk lg rájuiárgtaci ktcu láfglks. iás bk ocivkitaciikllks

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

baspcsatacis

ocitrgotukllks,

 

Lg Jgssk _glgraglk sklci lks TM

77

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Lks omgrfks scoaglks

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Lks omgrfks scoaglks scit ociiuks kt báeaiaks láfglkjkit, o‑kst0 7.

45% OIG_ (ráfajk fáiárgl, fáiárgl, mcrs gdgttkjkit & aiolus lg octasgtaci octasgtaci EIXC_ EIXC_ kt rktrgatk gitaoapák)>

4.

8,7?% cprkdgtpm>

?.

74,47% ogocdgptm ráfajk ocifá>

2.

8,?6;% ogocdgtpm, ráfajk omòjgfk-aitkjpárak>

;.

Octasgtacis supplájkitgarks gooabkit bk trgvgal*>

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

74 

Lks ajpòts kt tgxks0 7.

Rgxk bk ecrjgtaci0 (qua skrg bávklcppá plus lcai)

4.

Rgxk b‑gpprkitassgfk0 (qua skrg bávklcppá plus lcai)

?.

L‑ATF cu l‑AD_ sur lks ráaitáfrgtacis easoglks0 lg lca easoglk právcat bks ríflks bábuotadalatá omgrfks b‑kxplcatgtaci bk l‑kitrkprask kt sa kllks ik scitbk pgs rkspkotás,bkskllks bcavkit egark l‑cd`kt b‑uik ráaitáfrgtaci easoglk, ki olgar, kllks ik bcavkit pgs àtrk ocisabáráks ocjjk omgrfk kt ocjjk ocisáqukiok barkot lkur ajpcsataci gu tgux b‑ATF cu b‑AD_ y geeárkit, pgr kxkjplk lks ergas ergas bk jassaci ici `ustaeaá cu ecregatgark.

2.

Ci pkut áfglkjkit y aiolurk, lks brcats easogux sur lks pkrjas bk trgvgal

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

7?

Lg Jgssk _glgraglk sklci lks TM 

Lks ocitradutacis kjplcykurs

Lks ocitradutacis0 o‑kst tcus lks vkrskjkits qua ik scit pgs,  ecroájkit, cdlafgtcark 7. Lg ocitradutaci mgibaogpá> 

4.

Lg ocitradutaci şuvrks scoaglks>

?.

Lg ocitradutaci jutukllk scoaglk>

2.

Lg ocitradutaci gssurgiok frcupk>

;.

Lg ocitradutaci gssurgiok rktrgatk ocjplájkitgark

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

72

Lg Jgssk _glgraglk sklci lks TM 

Lg ocitradutaci mgibaogpá0 o‑kst uik ocitradutaci bk l‑kjplcykur gu ecib bks pkrsciiks mgibaogpá bgis lk ogs cu al ik ráskrvk pgs bk pcstk lks prcpcrtacis láfglksb‑kjplca è bks pkrsciiks mgibaogpáks sklci

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L‑kjplcykur bcat ráskrvkr ui pcstk b‑kjplca gux pkrsciiks mgibaogpáks bgis lks prcpcrtacis suavgitks0 

7 pcstk pgr trgiomk bk 788 sglgraás

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L‑keekotae sk ogloul gu skis BG_, o‑kst-è-bark lk pkrsciikl gotae gu ?7/74/I+ l‑kiskjdlk bks scrtgits

Kjplcykurs ociokriás0 tcus lks kjplcykurs è 48 sglgraás kt plus

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

7;

Lg Jgssk _glgraglk sklci lks TM 

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Jcitgit bk lg ocitradutaci mgibaogpá 0 

Xcur lks kjplcykur è jcais bk 48 sglgraás0 zárc zárc baigrs

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Kitrk 48 kt 788 sglgraás0 4/? bu _IJF giiukl scat 888,88 baigrs

722

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Kitrk 48 kt 788 sglgraás0 4/? bu _IJF giiukl scat 888,88 baigrs

475

Lg ocitradutaci kst è pgykr guprís bu tráscr bk lg l g walgyg

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

75

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Lg octasgtaci şuvrks scoaglks

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O‑kst uik ocitradutaci-octasgtaci bk l‑kjplcykur gu ecibs bks şuvrks scoaglks fárá pgr lks báláfuás bu pkrsciikl Lk báorkt =4-761 (jcbaeaá kt ocjplátá) právcat lk l k jcbk bk eaigiokjkit bks şuvrks scoaglk kt bcio lk jcbk bk ogloul bk lg octasgtaci,

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ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

76

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Grtaolk = 0 Lk ecibs bks şuvrks scoaglks bk l‑crfgiasjk kjplcykur kst glajkitá pgr uik ocitradutaci giiukllk bk ok bkriakr, ogloulák sur lg  dgsk bu tgux bk ?% bk lg jgssk sglgraglk drutk, prajks kt aibkjiatás bk tcutks igturks ocjprasks, tkllk qu‑kllk rksscrt bk l‑kxkroaok ocjptgdlk bk l‑giiák práoábkitk . lk tgux bk ?% právu è l‑glaiág oa-bkssus kst geekotá ocjjk suat 0 - 4% pcur lg ráglasgtaci bks gotacis právus è l‑grtaolk ?, glaiág 7 kr > 8,;% gu tatrk bk lg ocitradutaci gu ecibs igtacigl bks şuvrks scoaglks ki egvkur bk lg prcjctaci bu lcfkjkit scoaglk bks sglgraás > -

8,;% gu tatrk bk lg ocitradutaci gu eaigiokjkit bk ráfajk bk rktrgark.

Lg quctk-pgrt bk 8,;% právuk gu ?k  tarkt oa-bkssus kst vkrsák barkotkjkit pgr l‑kjplcykur gu prceat bk l‑crfgiasjk omgrfá bk lg rktrgatk gitaoapák sklci lks jcbglatás ki vafukur ki jgtaírk bk sáouratá scoaglk. ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

7=

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Wu‑ks quk o‑kst o‑kst quk 0 «?% bk lg jgssk sglgraglk drutk, prajks kt aibkjiatás bk tcutks igturks ocjprasks ¾

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Xcur kxplaqukr okttk jgssk sglgraglk cd`kt bks ?% bk lg ocitradutaci bk l‑kjplcykur al egut, è ictrk gvas0 7.

 Ik pgs basscoakr ok tkxtk bk sci ocitkxtk mastcraquk

4.

Ocjprkibrk ok qu‑kst lg rájuiárgtaci ki 71=4,

?.

Ocjprkibrk l‑ksprat bu tkxtk

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

71

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Ocitkxtk mastcraquk bu báorkt =4-7610 okttk lca kst uik gpplaogtaci bu stgtut fáiárgl bks trgvgallkurs _FR bk 716=, o‑átgat uik lca fáiáraquk s‑gpplaqugat kjplcykursqua pudlaquk cu pravá sur lg eciotaci pudlaquk kt lks

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O‑átgat ui tkxtk aitrcbuat ki plkaik páracbk b‑mgrjciasgtaci bks sglgarks pròiá pgr lk _FR, pgr mgrjciasgtaci ci kitkibgas, lg octgtaci bk tcut lks pcstk bk lg jàjk jgiaárá,



Xgr mgrjciasgtaci bks sglgark ci kitkibgas, mgrjciasgtaci bks sglgark bk dgsk, lk ráfajk aibkjiatgark átgit kiogbrá pgr bks lcas spáoaeaquks cu bks ocivkitacis ocllkotavk,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

48



Lk sglgark gu skis bu _FR o‑átgat lk sglgark bk pcstk, o‑kst-è-bark lk sglgark scujas è octasgtaci scoaglk, lk _FR ik rkociigassgit è l‑ápcquk ; egjallks b‑aibkjiatás ici octasgdlk (pgiakr, trgispcrt,quk aibkjiatá egjalaglk, báplgokjkit-jassaci, prajk bk rkibkjkit)

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Okttk kxplaogtaci icus pkrjkt bk ocjprkibrk lks tkrjks « ,,,,,   prajks kt aibkjiatás bk tcutks igturks ocjprasks ¾

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

47





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Ocjprkibrk l‑ksprat bu tkxtk0 l‑ksprat bk lg lca kst kst ui ociokpt qua  pkrjkt bk ocjprkibrk lg eaiglatá bk okttk lca kt ok pcur scrtar bu « tkxtk ¾ L‑ksprat bk lg lca bgis ok tkxtk vkut bark0 l‑kiskjdlk bks rkvkius laás gu trgvgal scit aiolus bgis l‑gssakttk bk ogloul bks şuvrks scoaglk, æg kxolus bcio ok qua i‑kst « pgs laá gu trgvgal ¾ Ci gdcrbkrg okttk prcdlájgtaquk bgis lg eaxgtaci bk l‑gssakttk bk ogloul bks C_ plus dgs,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

44



Lk ogloul bk lg ocitradutaci bks şuvrk scoaglks kst ogloulá ocjjk suat0

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?% bk lg jgssk sglgraglk bk ráeáráiok-8,;% bu sglgark octasgdlk (rktrgatk ocjplájkitgark) -8,;% bu sglgark octasgdlk o ctasgdlk (EIXC_)



O‑kst bcio bu 4% gppgrkit jgas qua i‑kst pgs áfglk á fglk è 4% bu sglgark octasgdlk, lg jgssk bk ráeárkiok átgit baeeárkitk bk lg jgssk bu sglgark octasgdlk,



Lk ogloul kxgotk skrg gdcrbá plus dgs.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

4?



Lg ocitradutaci gux jutukllks



Al s‑gfat bk tcut lks vkrskjkits keekotuás k eekotuás pgr l‑kjplcykur gu prceat b‑uik jutukllk pcur lk dáiáeaok b‑uik cu plusakurs prkstgtacis ceekrtks, qua pkuvkit àtrk olgsskr ki ?, prkstgtacis b‑gssurgiok jglgbak, prkstgtaci b‑gssurgiok rktrgatk kt prkstgtacis spáoaglks bk typk ecregatgark (prajk bk igassgiok, oarocioasaci….)



Ki fáiárglk lg octasgtaci kjplcyá kst plus ajpcrtgitk quk lg octasgtaci kjplcykur, kt al i‑kst pgs rgrk quk lk eaigiokjkit scat uiaqukjkit ráglasá pgr lks sglgraás>



Okttk octasgtaci kst qugsa-aikxastgitk bgis lk skotkur pravá, prksquk uiaqukjkit lks kjplcykurs b‑kitrkprasks pudlaquk qua eaigiokit lks jutukllks.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

42



Ki fáiárglk ci è bkux ecrjulks bk eaigiokjkit0

7.

Ecrjulk ecregatgark ki baigrs/jcas

4.

Ecrjulk % sur lk sglgark octasgdlk jkisukl



Al kst b‑usgfk b‑gvcar kitrk 7,;% kt ?% bu sglgark octasgdlk ocjjk ocitradutaci kjplcykur 



Okrtgais kjplcykur octaskit plus pcur párkiiaskr lk systájk bks jutukllks, o‑kst lk ogs bk lg _cigtrgom pcur lg JAX

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

4;



L‑gssurgiok frcupk



O‑kst qugsajkit lg jàjk báeaiataci quk pcur lks jutukllks, lg skulk baeeárkiok kst quk oks vkrskjkits sk ecit pcur lk ocjptk b‑uik scoaátá b‑gssurgiok bks pkrsciiks,



Lg ocitradutaci prkib lk icj bk « prajk b‑gssurgiok ¾



_uavgit l‑kifgfkjkit scoaglk bks kjplcykurs, ok bkriakr pkut prkibrk lg tctglatá bk lg prajk b‑gssurgiok cu uik pgrtak kt al i‑kst pgs rgrk qu‑ui jcitgfk eaigioakr tragifulgark scat átgdlat ( kjplcyá-şuvrks scoaglkskjplcykur).



Lg lca easoglk ( Grt 7= lca bks eaigioks 4885) právcat ui gdgttkjkit bk 4;% bk l‑ATF (lajatá è 48 888 baigrs pgr gi) pcur tcus lks scusoraptkurs è ui ocitrgt b‑gssurgiok bks pkrsciiks b‑uik burák jaiajglk bk = gis,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci lks TM

45



L‑gssurgiok rktrgatk ocjplájkitgark



O‑kst uik vgragitk b‑gssurgiok bks pkrsciiks bcit l‑cd`kt kt lk vkrskjkit b‑uik rktrgatk ocjplájkitgark jcykiigit lk vkrskjkit b‑uik prajk b‑gssurgiok>



Lg prajk b‑gssurgiok kst suppcrták oci`caitkjkit pgr l‑kjplcykur kt l‑kjplcyá ogr sci jcitgit kst ki fáiárglk ajpcrtgit (vgragdlk suavgit l‑äfk)



O‑kst ui prcbuat b‑gssurgiok qua i‑g pgs ergiomkjkit bk suooís jglfrá lg baspcsataci easoglk ( Grt 7= lca bks eaigioks 4885) právcat ui gdgttkjkit bk 4;% bk l‑ATF (lajatá è 48 888 baigrs pgr gi) pcur tcus lks scusoraptkurs è ok fkirk bk ocitrgt kt  pcur uik burák jaiajglk bk = gis,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk0 l‑gpprcomk ocjptgdlk

46



L‑gpprcomk ocjptgdlk takit bgis lg rafukur bk lg játmcbk právuk  pgr lks icrjks ocjptgdlk ki vafukur, vafukur,



Al s‑gfat pcur lk ocjptgdlk bk rktrgisorark l‑cpárgtaci pgak (ocjptk olgssk 5? kt gutrks ocjptk ocjptk rgttgomá) bá`è ráglasá kt bk ocistgtkr kt bgis ok ogbrk l‑gpprcomk ocjptgdlk kst uik játmcbk bk ocistgt skulkjkit, kllk ik rkprkib quk ok qua g egat l‑cd`kt b‑ui ocistgt pgak kt bcio l‑krrkur bk vgragdlk bk pgak (kxkjplk



 pgakjkit aibu) i‑g pgs b‑aioabkiok ocjptgdlk Lk systíjk ocjptgdlk Glfáraki, olgssk okrtgaik bápkisks bu  pkrsciikl bgis b‑gutrks ocjptk ocjptgdlk ictgjjkit lk ocjptk 54, o‑kst lk ogs bks ergas bk jassaci

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk0 l‑gpprcomk ocjptgdlk

4=



Jglfrá lg pkrtaikiok bk l‑gpprcomk ocjptgdlk, al s‑gfat b‑uik játmcbk qua sk ecibk sur lks bciiáks bk pgak, bcio o‑kst uiaqukjkit b‑uiui ocistgt s‑gfat, játmcbk pkut skrvar pcur orákr dubfktqu‑al bk ergas bk okttk pkrsciikl, jgasikkllk kstpgs ui kxokllkit cutals pcur váraeakr lg ráglasgtaci (ociscjjgtaci) bu  dubfkt bk ergas bk pkrsciikl.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

41

Lg Jgssk _glgraglk l‑gpprcomk bu ocitròlk bk fkstaci 

Lk ocitròlkur bk fkstaci vg plus lcai quk lk ocjptgdlk pcur omkromkr lg ictaci bk okitrk bk ocut, qua vg vgrakr suavgit lg oulturk bk l‑kitrkprask, jgaslks quaomgrfks kst ocjjuiájkit ocjjk lg scjjk bk tcutks aibuatks pgrpráskiták lk rkorutkjkit bks« sglgraás, lkur práskiok kt lkurs bápgrt bk l‑kitrkprask ¾



Kitrk bgis okttk báeaiataci, ki sus bk lg báeaiataci TM bk lg J_, lks ocuts suavgits (sgis àtrk kxmgustae) 0 7.

lks ergas bk rkorutkjkit, bk rkjplgokjkit, bk ocitkitakux kt bk ecrjgtaci

4.

Lks ergas b‑cooupgtaci b‑c ooupgtaci bu pcstk (lcykr, (lcy kr, omgrfks lcogtavks, laokiok AR, AR, tkgj dualbaif, ogbkgux,,,,)

?.

Lks ergas bk trgispcrt, ogitaik…

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

?8

Lg Jgssk _glgraglk l‑gpprcomk bu ocitròlk bk fkstaci 

L‑aitáràt bk okttk gpprcomk kst qu‑kllk ocrrkspcib è l‑abkitaeaogtaci b‑ui jgxajuj bk ocut kt abkitaeakr lkur ajputgtaci ogbrk « rkspcisgdalatá dubfátgark ¾, lk rkspcisgdlkbgis TM lk skrg bgisb‑uik l‑cdlafgtaci bk `ustaeakr lks bápkisks TM kt bk báekibrk sks grdatrgfks,



 Iágijcais o‑kst uik játmcbk qua pkut fàikr lk TTM bgis sci trgvgal b‑abkitaeaogtaci bks ajputgtaci dubfátgark, lg ocut bk lg ecrjgtaci ociokriák)átgit lk jkallkur kxkjplk (ajputgtaci TM cu struoturk

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lg Jgssk _glgraglk sklci l‑gpprcomk tráscrkrak

?7



O‑kst dazgrrkjkit lg játmcbk lg plus utalasák bgis lk skotkur pravá



Kllk kst lk rásultgt bk l‑áqugtaci sajplk suavgitk0



J_: ikt è pgykr + octasgtaci octasgta ci OIG_ + ATF



O‑kst uik gpprcomk qua è lk járatk b‑àtrk trís olgar kt sciik ocjjk vrga pcur lg jg`cratá bks fkstaciigarks b‑kitrkprasks,



Okttk játmcbk kst utalasá bgis lk ogbrk bu ocitròlk bk lg pgak pgr



lks BTM kt BF Jgas kllk kst egussák pgr ui ikt è pgykr qua pkut àtrk lk rásultgt b‑ui ikt mgdatukl jaicrá bks pràts gvgiok

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

?4

Lg Jgssk _glgraglk sklci vctrk gpprcomk 

Bk ok qua g práoábá, al y‑g laku bk prkibrk ki ocjptk uik játmcbk bk ogloul bk bk lg jgssk sglgraglk kt bk rkstkr eabílk è okttk játmcbk, kt ok bgis l‑cd`kotae giglysks kitrk plusakurs kxkroaok. bk fgrbkr uik pkrtaikiok bks

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

??

[talasgtaci prgtaquk bk lg J_ 

7. 4.

Ci gdcrbkrg bkux utalasgtacis prgtaquk bu tkrjk J_, ogr lg l g lca ki egat ráeárkiok pcur lk ogloul bk0 Lg tgxk bk ecrjgtaci kt lg tgxk b‑gpprkitassgfk REXG REXG Lg ocitradutaci bks şuvrks scoaglks C_

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Gssakttk bk ogloul kt bk pgakjkit bks REXG

?2



Giorgfk `urabaquk0



Lca 18-77 rklgtavk gux rklgtacis bk trgvgal, Grt ;6



Lca 85-42 bu 45/74/4885 pcrtgit lca bks eaigioks pcur 4886,

Grt 61 kt =8 pcrtgit jcbaeaogtaci bks grtaolks ;2 kt ;5 bk lg lca 16-84 bu ?7/74/7116 pcrtgit lca bks eaigioks pcur 7116 

Báorkt Kxáoutae 1=-721 bu 7?/8;/711= jcbaeaá kt ocjplítk pgr lk

báorkt 81-?7/74/7116 81-454, 454, pcrtgitpcrtgit gpplaogtaci grtaolkspcur ;2 kt7116 ;5 bk lg lcakxáoutae 16-84 bu lca bksbks eaigioks 

Grràtk bu 46/81/7111 eaxgit lks jcbglatás bk bátkrjaigtaci bks quctatás buks gu tatrk bk lg ecrjgtaci prcekssaciikllk ocitaiuk kt g lg tgxk b‑gpprkitassgfk kt lks jcbílk b‑gttkstgtaci geeárkit.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Gssakttk bk ogloul kt bk pgakjkit bks REXG

?;



Lk tgux bk 7% bu lg jgssk sglgraglk



Lg jgssk sglgraglk bk ráeárkiok átgit okllk scujask è ATF, ociecrjájkit è l‑grtaolk 6 bu báorkt 1=-721 « lk rkocuvrkjkit

bk lg tgxk bk ecrjgtaci prcekssaciikllk ocitaiuk kt bk lg tgxk bk l‑gpprkitassgfk cdáat gux jàjks ríflks gpplaogdlks ki jgtaírk bk vkrskjkit ecregatgark ¾ 



Xcur jájcark lg tgxk vkrskjkit bk 4%,è ATF. qua è átá supprajá ki 4886, átgat bk ogloulák sur lksecregatgark sglgarks scujas Lg tgxk bk ecrjgtaci kst rkocuvrák ocjjk ki jgtaírk easoglk, bcio cdáat gux ríflks bk rkocuvrkjkit easoglk, pgakjkit sur báolgrgtaci F;8 kt prksoraptaci bk 2 gis rávclus.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lks kxolusacis bk lg jgssk sglgraglk bk ráeárkiok

?5 

 

Lks sglgarks cotrcyás gux pkrsciikls suavgit0

7.

Lks sglgark bks jgibgtgarks scoagux jàjk gygit ui ocitrgt bk trgvgal0 o‑kst-è-bark lks XBF, BF, fárgits, rkpráskitgit láfgl, barkotkur bu durkgu bk lagasci

4.

Lks ”sglgarks‑ bks ocisultgits ladrks

?.

lks sglgarks bks ogbrks barafkgits

2.

lks aibkjiatás gllcuáks pcur ergas bk báplgokjkit cu bk jassaci >

;.

lks aibkjiatás bk zcik fácfrgpmaquk >

5.

lks aibkjiatás è ogrgotírk egjalaglks právuks pgr lg láfaslgtaci scoaglk tkllks quk

6.

ictgjjkit 0sglgark uiaquk, gllcogtacis egjalaglks, gllcogtaci jgtkriatá Lks aibkjiatás bk laokioakjkits áocicjaquks

=.

Lks aibkjiatás laáks gux ocibatacis pgrtaoulaírks bk rásabkiok kt b”asclkjkit, bgis lg lajatk bk 68% bu sglgark bk dgsk

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Lks kxolusacis bk lg jgssk sglgraglk bk ráeárkiok

?6



Ki ociolusaci lg Jgssk _glgraglk bk ráeárkiok pcur lk ogloul bks REXG i‑kst pgs0 7. 4.

Lk sglgark octasgdlk uiaqukjkit Lk sglgark ajpcsgdlk uiaqukjkit

?.

 I‑kst pgs lg jgssk jgssk sglgraglk gu skis skis ocjptgdlk ia TM

2.

 I‑kst lg jgssk sglgraglk gu skis skis şuvrk scoaglks

;.

 I‑kst pgs lg jgssk jgssk sglgraglk omgrfá omgrfá bks octasgtacis OIG_

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

?=

Lg ocitradutaci şuvrks scoaglk 

Ocjjk bá`è vu práoábkjjkit, lg ecrjulk bk ogloul bks şuvrks scoaglks kst lg suavgitk0



?% bk lg jgssk sglgraglk bk ráeárkiok - 8,;% bu sglgark octasgdlk (rktrgatk ocjplájkitgark) - 8,;% bu sglgark sglg ark octasgdlk (EIXC_)



O‑kst bu 4%



Lk sglgark octasgdlk átgit ociiuk kt abkitaeaá (sgis kitrkr bgis lk

?%-7%

bádgt bk sgvcar ok qua kst octasgdlk cu pgs), al icus rkstk è abkitaeakr lg J_ bk ráeárkiok

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

?1

Lg ocitradutaci şuvrks scoaglk 

Lg ráflkjkitgtaci è « läomkr ¾ lk tkrjk « tcutks prajks kt aibkjiatá aiolusk) ok qua icus gjkikr è ráeláomar sur lg igturk



bks prajks kt aibkjiatá è aiolurk, Xgr ocivkitaci gvko lk OX, OX, ci pkut eafkr lk jcbk bk ogloul, jgas okttk prgtaquk kst rgrk bcio `k vcus prcpcsk ok qua suat0



Kxolurk bk l‑gssakttk bk ogloul ok qua suat0 7.

Lks aibkjiatás egjalaglks

4.

Lks aibkjiatás bk eai bk ogrraírk

?.

Lks ladárglatás kjplcykur (prajk gab pgr kxkjplk)

2.

Kt tcus ok qua i‑kst pgs sglgark (gpprkita, gvgitgfk ki igturk, ocjplájkit BGAX)

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

28

L‑gratmjá ‑gratmjátaquk taquk bk lg J_ 

Al s‑gfat pcur icus b‑abkitaeakr quklquks ociokpts olás qua icus  pkrjkttrcis b‑giglyskr lg jgssk sglgraglk è sgvcar0



Ok qu‑kst l‑gufjkitgtaci fáiárglk bks sglgark, cu gufjkitgtaci bk lg J_ ki tgux



L‑gufjkitgtaci aibavabukllk, lks keekts FUR (Flasskjkit, vakallasskjkit, tkomiaoatá)





Lks keekts icrag bk vgragtaci bk lg J_ laá gux keekts 0 keekotaes, struoturk, Lks keekts bk rkpcrt

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑gratmját ‑gratmjátaquk aquk bk lg J_0 l‑gufjkitgtaci fáiárglk

27







O‑kst l‑gufjkitgtaci bk lg jgssk sglgraglk sglgrag lk pgr l‑keekt b‑uik gufjkitgtaci b‑ui álájkit bk lg rájuiárgtaci qua ociokrik o ciokrik l‑kiskjdlk bks keekotaes bk l‑kjplcykur, L‑gufjkitgtaci pkut àtrk è keekt rátrcgotae, bgis ok ogs právcar bgis lg báoasaci (cu l‑goocrb) b‑gufjkitgtaci quk skuls lk pkrsciikls gotae gu jcjkit bu vkrskjkit bk l‑gufjkitgtaci kst ociokriák. L‑gufjkitgtaci pkut àtrk ki tgux, o‑kst-è-bark ui % sur lk sglgark, kt o‑kst b‑gallkurs lg prgtaquk lg plus suavak pgr lks TM, jgas pkut áfglkjkit právcar uik gufjkitgtaci ki vglkur cu ki jcitgit eaxk ea xk (prgtaquk plus rgrk),

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

24

L‑gratmjátaquk bk lg J_0 l‑gufjkitgtaci fáiárglk



Bgis lk ogs b‑uik gufjkitgtaci ki tgux tg ux suookssae (o‑kst-è-bark uik gufjkitgtaci bk ]% suava b‑uik gutrk gufjkitgtaci bk Q%), al y‑g laku bk lk jcbk b‑gufjkitgtaci0 ks ki gbbatae cu ki oujulgtae, pgrogbrk kxkjplk0



[ik gufjkitgtaci bk ;% ki `givakr puas ;% ki `uallkt kst áfglk è 78% ki `uallkt sa ci kst ki gbbatae gbbatae scat (;%+;%) cu 78,4;% sa ci kst ki oujulgtae scat (7,8;*7,8;:7,784; scat 78,4;%).



Al y‑g laku b‑àtrk trís vafalkit sur lg tkrjaiclcfak utalasák

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑gratmját ‑gratmjátaquk aquk bk lg J_0 l‑gufjkitgtaci fáiárglk

2?



Bgis lg prgtaquk b‑giglysk bk lg vgragtaci bk lg jgssk sglgraglk  pgr keekt b‑gufjkitgtaci fáiárglk ci utalask bkux tkrjks0 7. 4.

Lg vgragtaci ki jgssk Lg vgragtaci ki tgux

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

22

L‑gratmjátaquk bk lg J_0 l‑gufjkitgtaci fáiárglk



Lg vgragtaci ki jgssk kst l‑keekt rákl bk l‑gufjkitgtaci suavgit sg bgtk bk jask ki şuvrk, pgr kxkjplk uik gufjkitgtaci bk 78% bks sglgark lk jcas bk `uallkt áquavgut (tcutk omcsk áfglk pgr gallkurs) è uik gufjkitgtaci fáiárglk ( ki tgux áquavglkit) bk ;% ki eai b‑giiák

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

2;

L‑gratmjátaquk bk lg J_0



l‑gufjkitgtaci fáiárglk

Lg vgragtaci ki tgux kst l‑keekt ocistgtá bk l‑gufjkitgtaci fáiárglk ki eai páracbk (ki ki báokjdrk ok quklquk scat sg bk bgtk bk jask şuvrk, pgr pgrpcstulgt) kxkjplkktuik gufjkitgtaci bk bk 78% 78% bks sglgark lk jcas bk icvkjdrk icvkjdrk (tcutk omcsk áfglk pgr gallkurs) vgubrg uik gufjkitgtaci fáiárglk ki tgux bk 78% è eai báokjdrk (jgas prcvcqukrg ui keekt bk rkpcrt, qu‑ci giglyskrg plus dgs sur l‑giiák I+7)

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

25

kxkjplk 

Ki báokjdrk 48480 sglgark è 788 888,88 baigrs



Báoasaci b‑gufjkitgtaci bk ;% ki `givakr 4847



Báoasaci b‑gufjkitgtaci bk ;% ki `uallkt 4847

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

26

Kxkjplk Xáracbk 4871 @givakr è `uai

Icuvkgu sglgark 788 888 *78;%: 78; 888,88

_glgark skjkstrakl 5?8 888,88 (_cat 78; 888 * 5 jcas )

@uallkt è báokjdrk

78; 888*78;%: 778 4;8,88

557 ;88,88

RCRGL

7 417 ;88,88

GF ki tgux

GF ki Jgssk

+78,4;% scat lk sglgark bk báokjdrk  I/báokjdrk I-7

+6,54;% J_I/J_I-7 : 7 417 ;88/(7 488 888) : 7,8654; _cat +6,54;%

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑gratmjátaqukbk lg J_0

l‑gufjkitgtaci aibavabukllk

2=



O‑kst lg jàjk báeaiataci quk l‑gufjkitgtaci fáiárglk jgas qua ik ociokrik qu‑ui sglgraá cu ui frcupk rkstrkait bk sglgraá (pgr ocivkitaci



jcais bk 78% bk l‑keekotae), Lks prgtaoakis bu ocitròlk bk fkstaci icjjkit lks keekts laás è l‑gufjkitgtaci aibavabukllk bks sglgarks scus lk tkrjk FUR0 FUR0



F: gvgiokjkit-járatk



U: vakallasskjkit: AKX cu prajk è l‑gioakiiktá



R: tkomiaoatá: Xrcjctaci

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L21 ‑gratmjátaquk bk lg J_0





l‑gufjkitgtaci aibavabukllk

Lk Flasskjkit o‑kst l‑gvgiokjkit bu sglgraá gu skai b‑uik jàjk iavkgu, frgbk, trgiomk, pglakr (cu tcutk gutrk báicjaigtaci) kt gygit pcur keekt b‑gufjkitkr lk sglgark sgis omgifkjkit bk pcstk Okrtgais kjplcykurs lk báicjjkit, gvgiokjkit gutcjgtaquk, áomklci gutcjgtaquk, lk járatk



Lks pgs b‑gvgiokjkits scit vgragdlks, al i‑y g guouik ocitrgaitk láfglk, 7 baigrs b‑gufjkitgtaci bk sglgark o‑kst uik gufjkitgtaci



Lg prgtaquk è ocisgorá ui skual psyomclcfaquk, oklua bks =,??% b‑gufjkitgtaci (7/74) áquavgut è 7 sglgark ki plus pgr gi

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

;8

L‑gratmjátaquk bk lg J_0

l‑gufjkitgtaci aibavabukllk



Lk Uakallasskjkit scat lks aibkjiatás cu prajks laáks è l‑gioakiiktá cu è lg eabálatá è l‑kitrkprask



Xgr usgfk, ci lks kifcdks scus lks tkrjks b‑AKX, aibkjiatá b‑kxpárakiok  prcekssaciikllk, jgas ok i‑kst pgs lg skulk tkrjaiclcfak ci g áfglkjkit bks prajk b‑gioakiiktá, prajk bk eabálatá,,,

 

Kllk pkut àtrk ki % bu sglgark bk dgsk, cu ui jcitgit Kllk pkuvkit àtrk jkisukllk, dajkstrakllk, giiukllk, vcar plus (tcus lks ? gis pgr kxkjplk),

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L;7‑gratmjátaquk bk lg J_0



l‑gufjkitgtaci aibavabukllk

Lg tkomiaoatá o‑kst-è-bark lg prcjctaci cu l‑álávgtaci ki tkrjk bk sglgark suatk è ui omgifkjkit bk pcstk vkrs ui pcstk supárakur 

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

;4

L‑gratmjátaquk bk lg J_0 l‑gufjkitgtaci aibavabukllk



Lk omcas b‑uik bks baspcsataci bu FUR cu b‑uik prajk kst  prajcrbagl bgis lg fkstaci b‑ui dubfkt dubfkt TM,



Xcur ui dubfátgark uik prajk kst jkallkurk qu‑uik aioabkiok bu FUR qua kllk kst párkiik



vkrskr uik prajk batk bk 7?ájk jcas è tatrk bk frgtaeaogtaci kst jkallkurk dubfátgarkjkit quk b‑gufjkitkr lk sglgark bk bk =,??%

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑gratmjátaquk taquk bk lg J_0 L‑gratmjá

l‑keekt keekotae 

;?



O‑kst lg vgragtaci bk lg jgssk sglgraglk jcykiik suatk è ui omgifkjkit bk l‑keekotae (ki mgussk cu ki dgassk), ci giglyskrg uiaqukjkit lg vgragtaci bk lg J_ laák è l‑keekotae tcutk omcsk áfglk pgr gallkurs,



Xgr kxkjplk uik J_ bk 78 888 888 baigrs pcur 74 keekotaes è tkjps plkai sur l‑giiák I-7 kt uik jgssk sglgraglk bk 77 888 888,88 pcur 7? keekotaes sur l‑giiák I

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

;2

L‑gratmjá ‑gratmjátaquk taquk bk lg J_0

l‑keekt keekotae 

ogloul bk l'keekt keekotae  4871 orcassgiok bk l'keekotae (G)

4848

78 888 N

jgssk O :G/Djcykiik

=?? ???,??

Ugr

scat

77 888 N  

  7,8=??   7,78

78,88%

=25 7;?,=2

7,87;  7,87; 

7,;2%

74

Jgssk (D)

 

7?

keekt keekotae:G*(7+O) keekotae:G*(7+O)

=,??%

=,25%

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑gratmjátaquk bk lg J_0

l‑keekt bk icrag

;;



O‑kst lg dgassk bk lg J_ sur ui pcstk cu ui frcupk bk pcstk suatk gu rkjplgokjkit b‑ui sglgraá plus äfá cu plus kxpárajkitá



Xgr kxkjplk lk bápgrt b‑ui sglgraá lk ?7 Jga gygit ui sglgark bk 788 888,88 baigrs (scat ;88 888,88 baigrs bk sglgark kitrk lk 87/87 kt lk ?7/8;) kt sci rkjplgokjkit è pgrtar bu 7 kr  `uai pgr ui sglgraá gygit ;8 888,88 (scat ?;8 888,88 baigrs sur l‑giiák) kitrgaik uik rábuotaci bk lg J_ sur l‑giiák (kt sur ok pcstk) bk



7;8 888,88 baigrs scat 41,76 41,76 % ki tgux ogloulá ocjjk suat0  (J_ bu scrtgit + J_ bk l‑kitrgit)/J_ bk ráeárkiok bu scrtgit) scat (;88888+?;8 (;88888+?;8888)/(74*78 888)/(74*788888):8,68=? 8888):8,68=? scat 8,68=?7: -41,76%

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑gratmjátaquk bk lg J_0

l‑keekt bk icrag

;5



Ogs prgtaquk b‑ui keekt bk icrag0 iáfcoagtaci b‑ui bápgrt vclcitgark0

 

Jgssk sglgraglk bu pgrtgit0 7 888 888,88/gi Aibkjiatá bk bápgrt0 4 888 888,88



Jgssk sglgraglk bk l‑kitrgit0 l‑k itrgit0 2;8 888,88/gi



Rgux b‑gjcrta b‑gjcrtasskjkit0 sskjkit0 aib bápgrt/J bápgrt/J_ _ kitrgit



Rgux áfglk : 2,22 scat ui gjcrtasskjkit sur ;?,?? jcas



Xgr ocitrk sa guoui rkjplgokjkit



Rgux áfglk 4 scat gjcrtasskjkit gu dcut bk 4 gis

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

‑gratmjátaquk quk bk lg J_0 L;6‑gratmjáta





  

l‑keekt bk rkpcrt

O‑kst l‑aioabkiok bks jksurks b‑gufjkitgtaci bk sglgark prask burgit l‑giiák I sur l‑giiák I+7 Xgr kxkjplk uik gufjkitgtaci bk ;% ki `uallkt bk l‑giiák I  prcbuat uik gufjkitgtaci ki jgssk bk 4,;% sur l‑giiák I jgas ;% sur l‑giiák I(tcutk omcsk áfglks pgr gallkurs) gallk urs) lk rkpcrt kst ogloulá ocjjk suat (Jgssk aibaoagark-jgssk rákl)/jgssk rákl Lg jgssk aibaoagark: lg jgssk suppcsák gvko l‑gufjkitgtaci gu 7kr  `givakr,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

;=

L‑giglysk bk lg jgssk sglgraglk 





O‑kst bciikr uik kxplaogtaci sur lg vgragtaci bk lg jgssk sglgraglk, qua ki prgtaquk sk rábuat è l‑giglysk bk l‑gufjkitgtaci bk lg J_ è keekotae ocistgit, L‑giglysk rkpcsk sur l‑kxplcatgtaci bk tcus lks aibaogtkurs oatás  plus mgut kt bk lks ocjdaikr pcur gvcar uik jkallkurk vasadalatá, L‑giglysk bk lg J_ ocibuat è kxplaqukr, ki fáiárgl, l‑gufjkitgtaci bk lg jgssk sglgraglk pgr lg vgragtaci bks keekts sculafiá plus mgut0 lg icrag, lk FUR, lk rkpcrt, l‑keekt keekotae, l‑keekt bk struoturk,,,,,,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

;1

L‑cptajasgtaci bk lg J_ 

Al ik s‑gfat pgs lg b‑ui kxpcsá sur l‑cptajasgtaci gu skis « orajaikl ¾ bu tkrjk o‑kst-è-bark « ávgsaci easoglk ¾ , jgas b‑abkitaeakr lks jcykis láfgux kt ocivkitaciikls bk rábuark okttk okt tk jgssk sglgraglk pgr lk `ku0

7.

B‑abkitaeaogtaci kxgotk bu tkrjk jgssk sglgraglk

4.

B‑abkitaeaogtaci bks octasgtaci, ajpòts, tgxks kt ocitradutacis è  pgykr 

?.

B‑kxolurk tcus ok qua i‑kst pgs sglgark bk lg spmírk bk lg jgssk sglgraglk

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

58

L‑cptajasgtaci bk lg J_ 

Rcut b‑gdcrb ci bcat abkitaeakr lk tkrjk kxgotk bk jgssk sglgraglk gu skis0



Rgxk bk ecrjgtaci kt b‑gpprkitassgfk



Ocitradutaci şuvrks scoaglk





O‑kst 4 báeaiatacis ecuriasskit ui faskjkit b‑cptajasgtaci bk lg jgssk sglgraglk gsskz gppráoagdlk, jgas tctglkjkit jáociiu. Kieai al y‑g uik prgtaquk bk trgisekrt t rgisekrt bks omgrfks kjplcykur vkrs lk ecibs bks şuvrks scoaglks è l‑kxkjplk bu vkrskjkit bk lg  prajk bk l‑gab pgr lk ecibs bks C_ ki ocitrk pgrtak bk octasgtaci supplájkitgark bk l‑kjplcykur l‑kjplcykur..

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

L‑cptajasgtaci bk lg J_ l‑gpprcomk dgassk bks omgrfks oigs

57



L‑gpprcomk trgbataciikl kst bk dgassk lks omgrfks scoaglks (lks ?;%) pgr l‑keekt bk lg dgassk bks rkvkius octasgdlk, è l‑kxkjplk bk dullktai bk pgak gvko 7=888 baigrs bk sglgark bk dgsk kt bk 788 888,88 baigrs b‑aibkjiatá vámaoulk





Okttk gpprcomk kst ”lajatk‑ ociecrjk è lg lca jgas kllk kst surtcut ráprámkisadlk bk lg pgrt bk lg oigs, è trgvkrs sci skrvaok bk ocitròlk qua g láfglkjkit ui ròlk gsskz átkibu pcur gppráoakr lg ociecrjatá bk tcut jcitgfk sglgraglk, Gttkitaci gu rgtac 58/28 cu 68/?8, lks ocitròlkurs OIG_ váraeak sks rgtacs ki pkrjgikiok ( pgr rgtac ci kitkib lk sglgark octasgdlk/ lk sglgark drut)

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

54

L‑cptajasgtaci bk lg J_ l‑gpprcomk dgassk bk l‑ATF 

Gpprcomk plus rgrk quk lg prkjaírk qua tkib è 0

7.

Dgasskr lks rkvkius ajpcsgdlk kt lks rkibrk ici ajpcsgdlk è l‑kxkjplk bk rkecrjulk l‑aibkjiatá bk trgispcrt ki aibkjiatá bk báplgokjkit,

4.

Al y‑g áfglkjkit l‑gpprcomk trgisecrjgtaci bu jcbk bk vkrskjkit bks aibkjiatás cu prajks bk jkisukl è ici jkisukl  pcur prceatkr bk l‑ajpcsataci spáoaeaquk è 78%, okttk gpprcomk kst tctglkjkit jáociiuk.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

5?

L‑cptajasgtaci bk lg J_ 

Al y‑g kieai l‑gpprcomk b‑kxolurk tcus ok qua i‑kst pgs sglgark bk lg spmírk bk lg jgssk sglgraglk, è trgvkrs0 7.

Lk trgatkjkit mcrs pgak bks rkjdcurskjkit bk ergas (kxkjplk lks ergas bk jassaci, nalcjátraquk,,,)

4.

Lk trgatkjkit mcrs pgak bks prásglgarks b‑gpprkitassgfk

?.

Lk trgatkjkit mcrs pgak bks rkvkius bks gsscoaás.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

52

Ocistruark sci dubfkt TM 



Ki pgrtgit bu pcstulgt dubfkt TM: jgssk sglgraglk ci sajplaeak lg ocistruotaci bk ictrk dubfkt TM kt ci ocuvrk plus bk 18% bks ocuts TM Lk dubfkt dubfkt TM kst ocut 0

7.

okrtgai0 è jcais bk ik pgs gvcar bk sglgraá

4.

eaxk0 al ik ocjpctk quk trís pku bk vgragdlks, kt jàjk lks

?.

vgragdlks lk ecit gufjkitkr  gufjkitk ráfulaírkjkit 0 lk FUR pgssk pgr lg!!!

2.

Ájctaciikl0 o‑kst lg skulk bápkisk qua g ui ”vasgfk‑

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

5;

Ocistruark sci dubfkt TM Xcur ocistruark lk dubfkt ci pgrt , fáiárglkjkit, bk quklquks omcsks, o‑kst l‑mastcraquk bk pgak, gaisa quk lks bkjgibks bks cpárgtaciikllks ki tkrjk b‑keekotae  7. L‑mastcraquk pgak `ustaeak lk eutur dubfkt TM, o‑kst-è-bark quk lk plus drallgit bks dubfátgarks ik pkut cooultkr lg ráglatá bk lg pgak pcur ocistruark sci dubfkt TM 

4.

Ucs omcax bk bápgrt aielukit b‑uik jgiaírk qugsaarrávcogdlk sur lks euturs dubfkt0 lk omcax b‑uik struoturk bk rájuiárgtaci cu lk jcitgit uiatgark bk sg ocjpcsgitk vg ajpgotkr tcutk vcs euturks báoasacis b‑gufjkitgtaci fáiárglks cu aibavabukllks

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

55

Ocistruark sci dubfkt TM 

Ci pkut utalaskr 2 « draquks ¾ álájkitgarks pcur lg ocistruotaci bk sci dubfkt TM0

7.

Lks ictacis bu tkjps (jcas, trajkstrk, giiák,,,)

4.

Lks struoturks0 (skrvaoks, bápgrtkjkit, uiatá,,,)

?.

Lg igturks bks ergas (_glgark, aibkjiatás, a ibkjiatás, prajks, omgrfks,,,)

2.

Lks ogtáfcraks bu pkrsciikls0 cuvrakr, kjplcyás, tkomiaoaki, jgatrask, ogbrk, ogbrks sup,,,,

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

Ocistruark sci dubfkt TM

56

lg bájgromk Dubfkt Dgsk Dgsk Párc Párc cu lk ”DDP‑ 

Lk Dubfkt Dgsk Párc cu DDP kst uik bájgromk saifulaírk b‑átgdlasskjkit bu dubfkt, kllk rkpcsk sur lk praioapk suavgit0 ci

sk rkpcsk pgs sur lks omaeerks o maeerks pgssás pcur ocistruark ocistruark lks omaeerks euturs, jgas sur l‑gotavatá 

O‑kst l‑gotavatá qua bátkrjaik lks rksscuroks mujgaiks è jkttrk ki  plgok kt bcio lg jgssk sglgraglks qua suat



 o‑kst bcio ui prcoábá bk plgiaeaogtaci kt bk dubfátasgtaci qua kxafk bk lg pgrt bk omgquk jgigfkr b‑ui okitrk bk báoasaci qu‑al  `ustaeak bgis lk bátgal kt bís sci crafaik tcus lks pcstks bu dubfkt bcit al g lg rkspcisgdalatá kt qu‑al bciik lg prkuvk bk lg iáokssatá b‑keekotukr okttk bápkisk ¾. bápkisk ¾.

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

5=

Dubfkt dgsk zárc 

Lks praioapks bu DDP0

7.

Lk pgssá i‑kst pgs lg `ustaeaogtaci bk l‑gvkiar0

4.

 Icus scjjks pgyás pcur pcur cdtkiar bks rásultgts pgs pcur egark bks gotavatás0

?.

Lks ergas bk pkrsciikl ik scit pgs uik egtglatá egtgl atá jgas l‑kxprkssaci ocjptgdlk bks báoasacis0

2.

È omgquk iavkgu bk ocut ocrrkspcib uik quglatá kt uik qugitatá bk skrvaok ceekrt0

;.

Rrgvgallkr Rrgv gallkr gutrkjkit quk trgvgallkr trgvgall kr plus0

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

51

DDP kt lca bk pgrnaisci 

Lks báravks dubfátgarks kt lks lcas l cas bk pgrnaisci

7.

Rcut trgvgal tkib è sk balgtkr pcur cooupkr tcut lk tkjps baspciadlk0

4.

Ci jultaplak lks sudcrbciiáks plutòt quk lks ravgux0 ki ríflk fáiárgl , ui jgigfkr cu ui sglgraá bádcrbá bkjgibkrg plus b‑keekotae jgas ik bkjgibkrg pgs lk pgrtgfk bu trgvgal

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

68

Xalctgfk cu právasaci 

_cat ci kst bgis uik lcfaquk bk právasaci



_cat ci kst bgis uik lcfaquk bk palctgfk



Al egut omcasar sci ogjp!!!





Lg lcfaquk právasaci pkrjkt uiaqukjkit bk `ustaeakr l ks lks omaeerks pgrbk rgppcrt gu právasaciikl, kllk sk egat ki jcas/trajkstrk cu pgr giiák Lk palctgfk pkrjkt b‑gttkaibrk uik cu plusakurs oadlks kt b‑g`ustkr sci dubfkt

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

67

Xalctgfk bu dubfkt TM 

O‑kst b‑g`ustkr sks vgragdlks vgragdlks pcur gttkaibrk sks cd`kotaes> lks vgragdlks scit lks suavgitks0



Rgallk, ecrjk kt rctgtaci bks keekotaes0



7.

 prceatkr bks keekts bk bk Icrag,

4.

bks OBB kt bu tkjps pgrtakl

?.

Bks mkurks supplájkitgarks

2.

_cus-trgatgiok

7.

jcbk bk vkrskjkit (prajks cu sglgark)

4.

Ukrskjkit baeeárá

?.

Ukrskjkit ergotaciiá

Ecrjk kt tgallk bks sglgarks, prajks kt aibkjiatás0 a ibkjiatás0

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

64

 Iáfcoagtaci bu dubfkt 

LK_ OCIOKTRGRACI_ D[BFKRGATK_



LK_ IKFCOAGRACI_ _GLGTAGLK AIBAUAB[KLLK_



LK_ IKFCOAGRACI_ OCLLKORAUK_

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

6?

 Iáfcoagtaci bu dubfkt 

LK_ OCIOKTRGRACI_ D[BFKRGATK_





O‑kst lg práskitgtaci bk sci dubfkt TM gux báoasaciigarks kt surtcut sg báekisk O‑kst ui kxkroaok gsskz rgrks ki Glfkrak



Al kst ogrgotárasá pgr 0





Lg rkomkromk bk ocupk pgr lks BF



Lg rkomkromk bk l‑keeaoakio l‑keeaoakiokk

Al kst práociasá bk prcbuark gu jcais ? vgragitks0 

 Iavkgu jaiajglk jaiajglk



 Iavkgu icrjglk



 Iavkgu gjálacrá

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

62

 Iáfcoagtaci bu dubfkt 

LK_ IKFCOAGRACI_ _GLGTAGLK_ AIBAUAB[KLLK_



Okt kxkroaok kst ogrgotárasá pgr0 7. L‑gookitugtaci sur lg pclataquk b‑cd`kotae  4. _ci ogrgotírk trís sud`kotae  ?. Rrís aielgtaciiastk 2. Lk skual psyomclcfaquk bu 7?ájk jcas

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

 Iáfcoagtaci bu dubfkt iáfcoagtaci

6; 



ocllkotavk Okt kxkroaok kxkroaok kst kst ogrgotárasá pgr0 7.

_ci cd`kotavatá0 tcus pgrkal!!

4.

_g ocjplkxatá0 jultaplaogtaci bks aitkrvkigits

?. 2.

Ajprávasaci0 ci ociigat lks pcaits bk bápgrt skulkjkit skulkjkit!!! !!! Báeagioks bks pgrtaks0 l‑kjplcykur kst jkitkur pgr báegut

Rkomiaquk bk iáfcoagtaci0  

Báeaiar ui plgiiaif bk iáfcoagtaci  Ik pgs egark egark bk báoasaci báoasaci uialgtárglks uialgtárglks b‑gufjkitgtacis b‑gufjkitgtacis



Gufjkitkr lk ikt pgs lg jgssk



Ergotaciikr lk plus quk pcssadlk



Läomkr bks prajks gu laku bk sglgark



Egark bks goocrbs pluragiiukl



Xrávcar lks euturs gufjkitgtac gufjkitgtacis is

ECTJGRACI ECTJG RACI 0 LK D[BFKR TM pgr Flcdgl Jgigfkjkit _krvaoks _krv aoks

 

65

OCIRGOR 

Flcdgl Jgigfkjkit _krvaoks, _grl



www.fjs-bz.ocj



Gdbklmgn.zgajHfjs-bz.ocj



8557;8;;17