Ecuación Contable y Cuentas

 

CKOZGBHFHJGJ H

E]OJGLMOZKS JM CKOZGBHFHJGJ MC]GCHÓO CKOZGBFM> PGSHUK

GCZHUK

BHMOMS + JMRMCDKS

PGZRHLKOHK

PGZRHLKOHK

KBFHIGCHKOMS

RMGF

-CGNG

-BGOCKS -MW]HPKS -LGW]HOG[ RHG -MJHEHCHKS

-C]MOZGS, JKC]LMO[ ZKS, MZC.

C]MOZGS, JKC]LMOZKS, MZC.

PKR CKBRGR

PKR PGIGR

CGPHZGF W]M RMGFLMOZM ZHMOM FG MLPRMSG,

PGZRHLKOHK OMZK 

GCZHUK> Ms mf ckonuotk jm bhmoms bh moms y jmrmcdks qum jhspkom uog mlprmsg. PGSHUK> Sko tkjgs fgs jmujgs qum thmom fg mlprmsg cko ktrgs pmrskogs. PGZRHLKOHK> Ms mf ckonuotk rmgf jm pksmshkoms, fk qum rmgflmotm rmgflmotm ms jm prkphmjgj jm fg mlprmsg (Cgphtgf Omtk) Mo Ckotgbhfhjgj fg mcugchóo ckotgbfm sm mstructurg lgtmlçthcglmotm jm fg shiuhmotm lgomrg>

GCZHUK

PGSHUK

PGZRHLKOHK

Fg mcugchóo ckotgbfm ms fg eórlufg euojglmotgf mo fg cugf sm bgsg fg ckotgbhfhjgj pgrg jmsgrrkffgr tècohcglmotm su shstmlg. G trgvès jm mstg sm jg g ckokcmr mf vgfkr jmf Gcthvk, Pgshvk y Pgtrhlkohk mo ekrlg jm uo bgfgocm, pkr fk qum mf vgfkr jmf Gcthvk jmbm smr mxgctglmotm hiugf g fg sulg jmf Pgshvk y jmf Pgtrhlkohk. (^gpgtg, 2077)

Fg mcugchóo ckotgbfm sm lgtmrhgfhzg lgtmrhgfhzg mo mf Mstgjk Mstgjk jm Shtugchóo Ehogochmrg k Bgfgocm Imomrgf, mf lhslk qum ms uo hoekrlm ckotgbfm qum prmsmotg krjmogjg y shstmlçthcglmotm cg cgjg jg uog jm fgs cumotgs jm Gcthvk, Pgshvk y Pgtrhlkohk, cko mf kbnmthvk jm jgr g ckokcmr fg shtugchóo ehogochmrg y mckoólhcg mckoólhcg jm uog mlprmsg m mo o uo lklmotk jmtmrlhogjk. Ms gsì qum fg Ckotgbhfhjgj bgsg sus rmihstrks mo mstg mcugchóo lgtmlçthcg qum rmprmsmotg fg pkshchóo pksh chóo ehogochmrg jm uo omikchk. Mo mf fgjk hzquhmrjk jm fg mcugchóo ehiurgo fks rmcursks k prkphmjgjms qum pksmm fg mlprmsg, y mo mf jmrmcdk, fgs kbfhigchkoms gjquhrhjgs cko fks gcrmmjkrms k prkvmmjkrms prkvmmjkrms y fks prkphks gpkrtms jm f ks jum÷ks. Jm Jmbm bm mxhsthr mo ckosmcumochg, uo pmrlgomotm mquhfhbrhk. (Shohmstrg mt gf, 2077)

 

CKOZGBHFHJGJ H

MSZR]CZ]RG JM ]O BGFG BGFGOCM OCM JM SHZ]GCHÓO K BGFGOCM IMOMRGF> MSZR]CZ]RG JMF MSZGJK JM SHZ]GCHÓO K BGFGOCM IMOMRGF

Rmcursks qum jhspkom fg mlprmsg

PGSHUK GCZHUK (Rmcursks)

(Ehogochglhmotk gnmok)

PGZRHLKOHK

Krhimo jm fks rmcursks

(Ehogochglhmotk  Prkphk)

Fg hlgimo lumstrg cfgrglmotm qum uo mstgjk jm shtugchóo k bgfgocm imomrgf sm euojglmotg mo fg mcugchóo ckotgbfm, fg shiuhmotm mxpfhcgchóo mxpfhcgchóo pmrlhthrç motmojmr lmnkr fg rmfgchóo y mstructurg jm jhcdg mcugchóo> mf Gcthvk ckosthtuym gbskfutglmotm tkjk fk qum fg mlprmsg thmom thmom g su jhspkshchóo lhmotrgs qum mf Pgshvk y mf Pgtrhlkohk sko fg eumotm jm ehogochglhmotk pgrg fg gjquhshchóo jm gcthvks, mf mf pgshvk ehogochg lmjhgotm jmujgs cko tmrcmrks y mf pgtrhlkohk ehogochg cko fg gpkrtgchóo jmf prkphk k fks prkphks skchks jm fg mlprmsg y fgs igogochgs, pkr fk tgotk jmbm mxhsthr uo pmrlgomotm mquhfhbrhk motrm fks rmcursks rmcursks jm fg mlprmsg y mf krhimo jm fks lhslks. Mo ktrgs pgfgbrgs, tkjks fks bhmoms jm prkphmjgj jm uog uog mlprmsg prkvhmomo jm jks eumotms> fgs pmrskogs mxtmrogs mxtmrogs qum ktkrigo crèjhtks gf omikchk y fks prkphmtgrhks qum gpkrtgo cko cgphtgf, c gphtgf, jm tgf lgomrg qum fks gcthvks rmprmsmotgo fks rmcursks k prkphmjgjms qum thmom uog krigohzgchóo pgrg culpfhr cko sus kpmrgchkoms y mf ckrrmctk euochkoglhmotk jm fg mlprmsg, fgs kbfhigchkoms cko tmrcmrks ckosthtuymo mf pgshvk y m mff gpkrtm jm cgphtgf jm fks prkphm prkphmtgrhks tgrhks mf pgtrhlkohk.

C]MOZGS CKOZGBFMS> Cumotg ms uog uohjgj ckotgbfm qum qum rmprmsmotg , jm lgomrg mspmcìehcg, mspmcìehcg, fks jhvmrsks bhmoms, jmrmcdks jmrmcdks y kbfhigchkoms cko tmrcmrks y cko fks prkphks skchks qum thmom uog mlprmsg1 sm usg pgrg rmihstrgr, cfgshehcgr y rmsulhr mo ekrlg krjmog fks hocrmlmotks y jhslhouchkoms qum sm krhihogo mo fgs f gs trgosgcchkoms cklmrchgfms. Fgs cumotgs sm girupgo jm gcumrjk gcumrjk g su ogturgfmzg mo> mo> cumotgs jm Bgfgocm y Rmsuftgjks> ➢  Bgfgocm> Gcthvk, Pgshvk y Pgtrhlkohk ➢  Rmsuftgjks> Hoirmsks, Ckstks y Igstks

 

CKOZGBHFHJGJ H

Mf GCZHUK sm jmsgirmig bgnk mf crhtmrhk jm jhspkohbhfhjgj k fhquhjmz Gcthvk Ckrrhmotm 7.7 Pumjm ckovmrthrsm mo fìquhjk (jhomrk) mo lmoks jm 7g÷k Mo mstm subirupk sm mocumotrgo fks pgiks pkr gothchpgjk y fg cumotg cklpfmlmotgrhg cklpfmlmotgrhg jm prkvhshkoms. Gcthvk Ehnk 7.2 Prkphmjgj, pfgotg y mquhpk (Memcthvk mo lçs jm 7 g÷k), GCZHUK 7 gjmlçs gquì sm rmihstrgo cumotgs cklpfmlmotgrhgs mo cugotk g jmprmchgchkoms gculufgjgs Gcthvk Jhemrhjks y ktrks gcthvks Hovmrshkoms jhemrhjgs qum fumik sm ckovmrthrço mo igstks 7.3 m hovmrshkoms mo ktrgs mlprmsgs Mf PGSHUK  jmsgirmig bgnk mf crhtmrhk jm mxhihbhfhjgj PGSHUK 2  Pgshvk ckrrhmotm (ckrtk pfgzk) Kbfhigchkoms cko hosthtuchkoms ehogochmrgs, prkvmmjkrms, Mstgjk, trgbgngjkrms. Pgshvk ok ckrrhmotm (Fgrik Pfgzk) Kbfhigchkoms cko hosthtuchkoms ehogochmrgs Ktrks pgshvks Bçshcglmotm vgfkrms pkr ckbrk jm bhmoms k smrvhchks motrmigjks pkr gothchpgjk y uthfhjgjms pmojhmotms jm pgik Mf PGZRHLKOHK  sm jmsgirmig jmsgirmig bgnk jmf crhtmrhk jm holkvhfhjgj Cgphtgf Gpkrtm jm fks skchks PGZRHLKOHK Rmsmrvgs Pkrcmotgnms jm rmsmrvgs 3 Rmsuftgjks Rmsuftgjks jmf mnmrchchk Eumotm> ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.

C]MOZGS JM GCZHUK GCZHUK CKRRHMOZM Cgng Cgng cdhcg Bgocks Hovmrshkoms Zmlpkrgfms Gcchkoms Bkoks Dhpktmcgrhks Cmjufgs Dhpktmcgrhgs Cumotgs pkr ckbrgr Prkvhshóo Cumotgs Hockbrgbfms Jkculmotks pkr ckbrgr Hovmotgrhks (Lmrcgjmrìgs) Þthfms jm kehchog k Sulhohstrks Sulhohstrks jm fhlphmzg Grrhmojks prmpgigjks HUG mo cklprgs Gothchpk Rmtmochóo mo fg eumotm HUG Rmtmohjk

Jhomrk mo memcthvk qum hoirmsg mo fg mlprmsg.(Jmotrk jm mstg cumotg sm hocfuymo fks cdmqums) Jhomrk qum sm jmsthog pgrg pgiks jm vgfkrms pmqum÷ks. Jmpóshtks jm jhomrk mo cumotgs ckrrhmotms k jm gdkrrk (? 7 g÷k) Gcchkoms, Bkoks, Cèjufgs Dhpktmcgrhgs Zhtufk mlhthjk pkr uog Skchmjgj Goóohlg qum rmprmsmotg mf vgfkr jm uog jm fgs ergcchkoms hiugfms mo qum sm jhvhjm su cgphtgf skchgf. Ms uo tìtufk jm crèjhtk qum rmprmsmotg pgrtm jm uo crèjhtk ckfmcthvk. (Jmrmcdk ( Jmrmcdk jm crèjhtk skbrm fg jmujg jm fg mlprmsg qum fk mlhtm, hovmrshóo jm rmotg ehng) Zìtufk qum rmprmsmotg uo crèjhtk dhpktmcgrhk Umotgs jm lmrcgjmrìgs g crèjhtk sho fg hotmrvmochóo h otmrvmochóo jm jkculmotks. Ugfkr msthlgjk prkjuctk jm crèjhtks ktkrigjks pkr fg mlprmsg g sus cfhmotms qum rmprmsmotgo jmujgs jm jheìchf ckbrk. (Cumotg cklpfmlmotgrhg jm cumotgs pkr ckbrgr) Umotgs jm lmrcgjmrìgs g crèjhtk ehrlgojk jkculmotks. (Fmtrgs jm cglbhk, Pgigrès). Bhmoms jhspkohbfms pgrg fg vmotg. Lgtmrhgfms jm kehchog pgrg mf ckosulk jm holmjhgtk, mnmlpfk> Grcdhvgjkrms, pmrekrgjkrgs, moirgpgjkrgs, dkngs jm pgpmf bkoj, fçphcms, msemrks, mtc. Rmcursks uthfhzgjks pgrg mf gsmk y fhlphmzg jm fg mlprmsg Ugfkr pgigjk pkr grrhmojk jm lgomrg gothchpgjg. Ms mf vgfkr jm HUG qum sm cgocmfg pkr fgs cklprgs rmgfhzgjgs pkr fg ml mlprmsg. prmsg. Ugfkrms jm Rmtmochkoms mo fg eumotm pgigjks pkr gothchpgjk. Ugfkrms jm HUG qum fg mlprmsg dg rmtmohjk.

 

CKOZGBHFHJGJ H

Hlpumstk g fg Rmotg Ugfkr jmf Hlpumstk g fg Rmotg pgigjk pkr gothchpgjk. Pgigjk pkr Gothchpgjk GCZHUK EHNK (Ok Ckrrhmotm) Zmrrmoks Zmrrmok qum sm pkom g jhspkshchóo jmf omikchk Mjhehchks Holumbfms jmsthogjks pgrg mf usk jmf omikchk Jmprmchgchóo Rmprmsmotg fg cgothjgj jmf prmchk jm ckstk jm gjquhshchóo jm mjhehchks qum sm Gculufgjg jm dg rmcupmrgjk g trgvès jm fks cgriks memctugjks k fks rmsuftgjks jmf pmrhkjk. Mjhehchks Umdìcufks Cglhkomtgs, cglhkoms, mtc qum sm uthfhzgo pgrg mf ckrrmctk ckr rmctk euochkoglhmotk jm Jmprmchgchóo Gculufgjg jm vmdìcufks Lumbfms y Mosmrms Jmprmchgchóo Gculufgjg jm lumbfms y mosmrms Mquhpk jm kehchog

fg mlprmsg, bçshcglmotm pgrg trgospkrtgr lmrcgjmrìg. Ugfkrms jmf jmsigstm jm fg cumotg vmdìcufks qum sm vgo gculufgojk g trgvès jmf pmrhkjk jm thmlpk jm su vhjg þthf Mscrhtkrhks, shffgs, lmsgs, vhtrhogs u ktrks shlhfgrms pgrg mf usk jm kehchog. Ugfkr jhstrhbuhjk jmf ckstk dhstórhck jm fks lumbfms y mosmr mosmrms ms jm fg mlprmsg pkr su jmsigstm g trgvès jmf thmlpk jm su vhjg þthf. Lçquhogs jm mscrhbhr, cgfcufgjkrgs, sulgjkrgs, mtc., pgrg smr uthfhzgjk mo mf omikchk.

Ugfkr jhstrhbuhjk jmf ckstk dhstórhck jm fks mquhpks jm kehchog pkr su jmsigstm g Jmprmchgchóo gculufgjg jm trgvès jmf thmlpk jm su vhjg þthf. mquhpks jm kehchog Mquhpks jm Cklputgjkrgs, hlprmskrg, scgoomr, lkusm, rmiufgjkr jm vkftgnm, mtc. Cklputgchóo Jmprmchgchóo Ugfkr jhstrhbuhjk jmf ckstk dhstórhck jm fks mquhpks jm cklputgchóo pkr su jmsigstm g trgvès jmf thmlpk jm su vhjg þthf. gculufgjg jm mquhpks jm cklputgchóo JHEMRHJKS X KZRKS GCZHUKS Pgtmotms Jmrmcdk ktkrigjk pkr mf ikbhmrok pgrg dgcmr usk mxcfushvk jm uo prkcmsk jm

Ergoquhchgs Hovmrshkoms mo Gcchkoms jm ktrgs mlprmsgs Igstks jm ckosthtuchóo Glkrthzgchóo gculufgjg jm igstks jm ckosthtuchóo (-)

lgouegcturg k pgrg vmojmr uo hovmotk. Jmrmcdk k prhvhfmihk rmchbhjk pkr uog krigohzgchóo pgrg memctugr mo mxcfushvg omikchks mo uo çrmg imkirçehcg jmtmrlhogjg. Cklprgs jm gcchkoms mo ktrgs mlprmsgs rmfgchkogjgs cko mf euochkoglhmotk jm fg prkphg mlprmsg. Ugfkrms ktkrigjks gf trçlhtm y jkculmotks fmigfms rmqumrhjks pgrg fg ckosthtuchóo jm fg mlprmsg Ugfkr jhstrhbuhjk jmf ckstk dhstórhck jm uo rmcursk prkjucthvk jm ogturgfmzg hotgoihbfm k holgtmrhgf (Jkculmotks y trçlhtms jm ckosthtuchóo)

Eumotm> ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.

 

CKOZGBHFHJGJ H

C]MOZGS JM PGSHUK PGSHU0 CKRRHMOZM (ckrtk pfgzk) Cumotgs pkr pgigr Ugfkrms qum mf cklmrchgotm thmom qum pgigr pkr p kr rmchbhr lmrcgjmrìgs sho hotmrvmochóo h otmrvmochóo jm Jkculmotks pkr pgigr HMSS pkr pgigr Sumfjks gculufgjks pkr pgigr Prkvhshkoms pgtrkogfms pkr pgigr Rmtmochkoms mo fg eumotm pkr pgigr HUG pkr pgigr HUG mo vmotgs HUG rmtmohjk pkr pgigr Hotmrès gculufgjk pkr pgigr Hlpumstk g fg rmotg pkr pgigr Jhvhjmojks jmcfgrgjks pkr pgigr Pgrthchpgchóo trgbgngjkrms (7=%) Prèstglk bgocgrhk g ckrtk pfgzk (? g 7 g÷k) Smrvhchks bçshcks pkr pgigr Grrhmojks pkr pgigr PGSHUK OK CKRRHMOZM Prèstglks bgocgrhks g fgrik pfgzk (6 g 7 g÷k) Dhpktmcgs pkr pgigr

jkculmotks. Ugfkrms qum mf cklmrchgotm thmom qum pgigr pkr rmchbhr lmrcgjmrìgs g crèjhtk cko fg hotmrvmochóo jm jkculmotks. Ugfkrms qum rmprmsmotgo pgiks pgtrkogfms pkr pgigr Sumfjks qum gþo ok sm cgocmfgo y qum sm dgo hjk gculufgojk. Ugfkrms qum jmbmo prkvhshkogrsm pgrg mf pgik jmf pgtrkok gf HMSS y qum m mstç stç pmojhmotm jm pgik. Ugfkrms jm Rmtmochkoms mo fg eumotm pkr pgigr. Ugfkr jmf HUG pmojhmotm jm pgik Ugfkr jmf HUG imomrgjk mo fg vmotg jm lmrcgjmrìg. Rmtmochkoms jmf jmf HUG pmojhmotms jm pgik Ugfkrms jm hotmrmsms qum sm dgo hjk gculufgojk y mstço pmojhmotms jm pgik. Ugfkr jmf Hlpumstk g fg Rmotg qum mstç pmojhmotm jm pgik Ugfkrms jmcrmtgjks pkr fg nuotg imomrgf jm fg mlprmsg skbrm fgs igogochgs jm fks skchks k gcchkohstgs qum jmbmo smr pgigjgs. Ugfkrms jm uthfhjgjms pmojhmotms jm pgik g fks trgbgngjkrms Jhomrk kbtmohjk mo bgsm g uo prèstglks bgocgrhk pgrg uo pmrhkjk jm thmlpk lmokr g uo g÷k Ugfkrms jm pfgohffg jm fuz, giug y tmfèekok pmojhmotm jm pgik Ugfkrms qum jmbmo pgigrsm pkr mf grrhmojk jm fkcgfms, gflgcmoms, kehchogs mtc. pgrg mf ckrrmctk euochkoglhmotk jm fg mlprmsg.

Prèstglks g smr cgocmfgjks mo uo pmrhkjk lgykr g uo g÷k. Jhomrk rmchbhjk g cglbhk jm fg motrmig jm bhmoms bhmoms holumbfms, ckotrgtgchóo rmgfhzgjg pgrg uo pmrhkjk lgykr g uo g÷k.

KZRKS PGSHUKS

Grrhmojks gothchpgjkckbrgjks pkr ]thfhjgjms pkr rmgfhzgr

Ugfkr jm grrhmojks qum oks dgo cgocmfgjk pkr gothchpgjk. Ugfkrms jm fgs uthfhjgjms qum gþo ok sm dgo cgocmfgjk

Eumotm> ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.

 

CKOZGBHFHJGJ H

C]MOZGS JM PGZRHLKOHK CGPHZGF SKCHGF Cgphtgf Pgigjk

Gpkrtgchkoms mo vgfkr lkomtgrhk k vgfkr jm fks bhmoms qum fks skchks pkomo g jhspkshchóo jm fg mlprmsg pgrg hohchgr fgs gcthvhjgjms mckoólhcgs.

RMSMRUGS  Rmsmrvg Fmigf Rmsmrvg Mstgtutgrhg

Rmsmrvg Egcuftgthvg k vkfuotgrhg

Pkrcmotgnm jm fgs uthfhjgjms omtgs omtgs qum jmbmo jmbmo jmngrsm mo fg mlprmsg pkr fmy (Mo fgs Cklpg÷ìgs fhlhtgjgs mf =% y mo fgs Skchmjgjms Goóohlgs mf 70%) Pkrcmotgnm jm fgs uthfhjgjms jmspuès jm dgbmr rmthrgjk fg rmsmrvg fmigf, qum fks skchks jmchjmo jmngr mo fg mlprmsg pgrg cugfquhmr hlprmvhstk, mstg jmchshóo ms tklgjg pkr fg nuotg imomrgf y sm gpfhcg jm lgomrg rmifglmotgrhg. Pkrcmotgnm jm fgs uthfhjgjms qum sm jmngo mo fg mlprmsg jm lgomrg vkfuotgrhg, fks skchks pumjmo jhstrhbuhrfg mo cugfquhmr lklmotk.

RMS]FZGJKS  ]thfhjgjms jmf prmsmotm mnmrchchk ]thfhjgjms rmtmohjgs gculufgjgs g÷ks gotmrhkrms Pèrjhjgs jmf prmsmotm mnmrchchk Pèrjhjgs gculufgjgs g÷ks gotmrhkrms

Igogochgs kbtmohjgs pkr fg mlprmsg jurgotm mf mnmrchchk mckoólhck. Igogochgs qum sm dgo hjk gculufgojk jurgotm fks g÷ks gotmrhkrms

Pèrjhjgs lkomtgrhgs hocurrhjgs mo mf mnmrchchk mckoólhck Pèrjhjgs qum sm dgo hjk gculufgojk jurgotm fks g÷ks gotmrhkrms.

Eumotm>  ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.

 

CKOZGBHFHJGJ H

C]MOZGS JM HOIRMSKS HOIRMSK KPMRGCHKOGFMS Umotgs Ugfkr jm fgs vmotgs Jmscumotks rmgfhzgjks mo fg vmotg jm prkjuctks k smrvhchks (-)Jmscumotk mo vmotgs (-) Jmvkfuchóo mo Ugfkrms jmvumftks jmspuès jm rmgfhzgjg fg vmotg. vmotgs ]thfhjgj Brutg mo ]thfhjgjms kbtmohjgs kbtmohjgs cko fg vmotg jm jm prkjuctks sho jmjuchr pgik jm uthfhjgjms vmotgs m hlpumstks. HOIRMSKS OK KPMRGCHKOGFMS Grrhmojks igogjks Ugfkrms kbtmohjks pkr grrhmojks Cklhshkoms rmchbhjgs Ugfkrms rmchbhjgs pkr cklhshkoms Eumotm> ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.

C]MOZGS JM CKSZKS CKSZKS KPMRGCHKOGFMS Cklprgs Ugfkrms rmihstrgjks mo fgs cklprgs jm bhmoms y smrvhchks (-)Jmscumotk mo Ugfkrms kbtmohjks pkr mo bgsm g fks jmscumotks rmgfhzgjks mo fgs cklprgs qum cklprgs rmgfhzg fg mlprmsg (-) Jmvkfuchóo mo Ugkrms qum sm rmihstrgo jmbhjk g fg jmvkfuchóo mo cklprgs. cklprgs Ckstk jm vmotgs Ugfkrms qum rmprmsmotgo fks ckstks mo fks qum sm hocurrm h ocurrm pkr cklmrchgfhzgr uo bhmo k smrvhchk Eumotm> ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.

 

CKOZGBHFHJGJ H

C]MOZGS JM IGSZKS IGSZKS JM GJLHOHSZRGCHÓO Igstk sumfjk Ugfkrms rmihstrgjks pkr fks sumfjks jm fks mlpfmgjks Igstk gpkrtm Ugfkrms rmihstrgjks pkr fks pgiks gf HMSS pkr pgrtm jmf pgtrkok pgtrkogf Rmluomrgchkoms Ugfkrms ktkrigjks pkr vgfkrms cklk jmchlks, ekojk jm rmsmrvg y vgcgchkoms gjhchkogfms Jèchlk tmrcmr sumfjk Jèchlk cugrtk sumfjk Ekojk jm Rmsmrvg Ugcgchkoms Ckosulk jm þthfms jm kehchog k sulhohstrks Igstks jm grrhmojk Igstks imomrgfms Jmprmchgchóo jm Lumbfms y Mosmrms Jmprmchgchóo jm mquhpk jm kehchog Jmprmchgchóo mquhpk jm cklputgchóo Jmprmchgchóo jm mjhehchks Jmprmchgchóo jm vmdìcufks Glkrthzgchóo jm Igstks jm Ckosthtuchóo IGSZKS JM UMOZGS Pubfhchjgj Zrgospkrtm Cklhshkoms

Ugfkrms motrmigjks g fks mlpfmgjks pkr mf Jèchlk tmrcmr sumfjk Ugfkrms motrmigjks g fks mlpfmgjks pkr mf Jèchlk cugrtk sumfjk Ugfkrms motrmigjks pkr Ekojks jm Rmsmrvg Ugfkrms motrmigjks pkr vgcgchkoms ok tklgjgs pkr fks mlpfmgjks Ugfkrms pkr mf usk jm þthfms jm kehchog Ugfkrm motrmigjk pkr mf grrhmojk jm uo fkcgf Ugfkrms pkr igstks vgrhks Ugfkr ktkrigjk g fg jhslhouchóo pmrhójhcg jmf vgfkr jm fks lumbfms y mosmrms Ugfkr ktkrigjk g fg jhslhouchóo pmrhójhcg jmf vgfkr jm mquhpks jm kehchog Ugfkr imomrgjk pkr fg jhslhouchóo pmrhójhcg jmf vgfkr jm mquhpks jm cklputgchóo Ugfkr rmihstrgjk pkr fg jhslhouchóo pmrhójhcg jmf vgfkr jm mjhehchks Ugfkr rmihstrgjk pkr fg jhslhouchóo pmrhójhcg jmf vgfkr vgfkr jm fg cumotg cumotg vmdìcufks Ugfkrms imomrgjks pkr fks igstks omcmsgrhks (oktgrhk, Rmihstrk Rmihs trk Lmrcgothf) pgrg fg ckosthtuchóo jm fg mlprmsg.

Ugfkrms imomrgjks pkr fg rmgfhzgchóo jm pubfhchjgj Ugfkrms qum sm rmihstrgs pkr trgospkrtm Ugfkrms rmfgchkogjks cko fgs cklhshkoms g mlpfmgjks mlpf mgjks pkr fg vmotg jm prkjuctks k smrvhchks

Ugfkrms imomrgjks pkr cumotgs qum ok pumjmo ckbrgrsm Cumotgs hockbrgbfms IGSZKS EHOGOCHMRKS Igstk Hotmrès Ugfkrms rmfgchkogjks cko fks pgiks jm hotmrmsms.

Eumotm>  ^gpgtg (2077)1 Igrcìg (2070) Mfgbkrgjk pkr > Mck. Lóohcg Ckbks Lis.