Guía 3 Contextualización Del Sistema Contable y Su Normatividad

 

K@V]NÖG M@ IDXAJFNÖG UXDI@VNDGJO NG]@KXJO UXDF@MNAN@G]D M@VJXXDOOD FPXXNFPOJX KPÁJ M@ JUX@GMNSJC@

:. NM@G]NINFJFNÖG M@ OJ KPNJ M@ JUX@GMNSJC@3 KPNJ Gd.6 FDG]@R]PJONSJFNDG M@O VNV]@AJ FDG]JHO@ ^ VP GDXAJ]NYNMJM ∞ M`gdangjfnög m`o Urdkrjaj m` Idrajfnög3 ]`fgöodkd `g fdgtjhnonmjm y igjgzjs. ∞ Fömnkd m`o Urdkrjaj m` Idrajfnög3 :86::8 v.:55 Napo`a`gtjfnög ög m` snst`ajs m` ngdrajfnög Fdgtjho`s ‖ Ingjgfn`rds y ∞ Gdahr` m`o Urdy`ftd3 Napo`a`gtjfn Jumntdráj pjrj `o Hu`g H u`g Kdhn`rgd Fdrpdrjvd m` ods @gt`s @fdgöanfds. Fömnkd Fömnkd33 ::5;959 `apr`sjrnjo y `o snst`aj m` ngdrajfnög ∞ Ijs` m`o Urdy`ftd3 N Ijs` Jgêonsns - Fdgt`xtujonzjr `o `gtdrgd `apr`sjrnjo fdgtjho`-igjgfn`rd fdgtjho`-igjgfn` rd s`kóg `o ajrfd `fdgöanfd- curámnfd. ∞ Jfvnmjm m` Urdy`ftd3 JU :3 Fdgt`xtujonzjr `o `gtdrgd `apr`sjrnjo y su snst`aj fdgtjho` - igjgfn`rd, s`kóg `o ajrfd `fdgöanfd - curámnfd Fdap`t`gfnj3 8:565:5:> Fdgtjhnonzjr ods r`fursds m` dp`rjfnög, ngv`rsnög y igjgfnjfnög m` jfu`rmd fdg ojs Gdrajs y pdoáfjs drkjgnzjfndgjo`s X`suotjmds m` Jpr`gmnzjc` Jofjgzjr3 8:565:5:>5: Nm`gifjr ods pds m` `gmjm`s s`kóg su drkjgnzjfnög, prngfnpnds fdrpdrjvds, fdrpdrjvds, jsp`ftds o`kjo`s y jfvnmjm`s. 8:565:5:>:6 Fdgdf`r `o fdapdg`gt` mdfua`gtjo, m` k`sög y m` r`pdrt`s m` oj fdgtjhnonmjm pr`supu`stjo m` ug `gt` póhonfd, m` jfu`rmd fdg `o `stjtutd drkêgnfd m`o pr`supu`std gjfndgjo. Fdap`t`gfnj3 8=585:05: Fdapr`gm`r t`xtds `g ngkoîs `g Idraj @sfrntj y Jumnvj. X`suotjmds m` Jpr`gmnzjc` Jofjgzjr3 8=585:05:5: Fdapr`gm`r rjs`s y vdfjhuojrnd bjhntujo sdhr` t`ajs m` ngt`rîs p`rsdgjo y t`ajs tîfgnfds. ∞ Murjfnög m` oj Kuáj3 25 Bdrjs

 

KIUN-I-5:> Y6

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

8. UX@V@G]JFNDG

Najk`g :

Jpr`fnjmd Jpr`gmnz3

Bjfn`gmd usd m` sus fdgdfnan`gtds pr`vnds y ods r`qu`rnmds `g `o m`sjrrdood m` `stj kuáj ust`m `stjrê `g fjpjfnmjm m` r`fdpnojr ` ngt`rpr`tjr `o ajrfd curámnfd, ngt`rgjfndgjo y gjfndgjo m` oj fdgtjhnonmjm t`gn`gmd `g fu`gtj gdrajvj o`kjo vnk`gt`, jftujoa`gt` `g gu`strd pjás s` `xp`rna`gtj oj napo`a`gtjfnög napo`a`gtjfnög m` ug gu`vd ajrfd r`kuojtdrnd fdgtjho` qu` s` trjmuf` `g ojs gdrajs ngt`rgjfndgjo`s m` ngdrajfnög igjgfn`rj (GNNI) fdg oj `xnst`gfnj m` ug gu`vd augmd kodhjonzjmd k odhjonzjmd y ug r`mns`úd j oj `strufturj igjgfn`rj ngt`rgjfndgjo bj dhonkjmd j qu` ojs `gmjm`s m` jm`fu`g sus fdgt`gnmds fdgt`gnmds m` ajg`rj tjo qu` ngfouyj gdrajs r`kuojtdrn r`kuojtdrnjs js y jsá p`ranr oj fdap`vnmjm m` ods jpr`gmnf`s `g `o a`rfjmd kodhjo.

‟Gd oo`vjr oj fdgtjhnonmjm m` jfu`rmd j ojs gdrajs ngt`rgjfndgjo`s m` ngidrajfnög gjgfn`rj `s fdad kunjr ug jvnög sng a`mnmdr m` kjsdongj , joa`trd, v`odfnmjm d hrócuoj‑

@g trjhjc trjhjcd d ngmnvn ngmnvnmuj mujoo y fdojh fdojhdrj drjvd vd pdmrê pdmrê nm`gi nm`gifjr fjr ojs mn`r mn`r`gt `gt`s `s pdoáf pdoáfjs js fdgtjh fdgtjho`s o`s qu` s` napo`a nap o`a`gt `gtjg jg `g ojs `gmjm `gmjm`s `s fnúîg fnúîgmds mds`` j oj gdraj gdrajvnm vnmjm jm vnk`gt vnk`gt`` ‟Gdraj ‟Gdrajss ngt ngt`rg `rgjfn jfndgj dgjo`s o`s m` Fdgtjhnonmjm GNF 2 Udoáfjs fdgtjho`s‑, m` nkujo ajg`rj jsp`ftds hêsnfds m` oj fdgtjhnonmjm, fojs`s m` fdgtjhnonmjm, ods fnfods trjgsjffndgjo`s fdad hjs` m`o snst`aj fdgtjho` pjrj su prdy`ftd Idrajvd. Jo fdgfounr ojs jfvnmjm`s prdpu`stjs `g `stj kuáj, ust`m m`h` jponfjr ods fdgdfnan`gtds jmqunrnmds jo m`sjrrdood m`o prdy`ftd drajvd qu` od `gfjangjrê j odkrjr su prdy`ftd m` vnmj `g su rdo fdad jpr`gmnz V@GJ.

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m`JUX@GMNSJC@ M`sjrrdood Furrnfuojr KPÁJ M@

 

6. IDXAPOJFNDG M@ OJV JF]NYNMJM@V M@ JUX@GMNSJC@ 6.: Jfvnmjm`s m` X`i`xnög ngnfnjo. Murjfnög m` oj jftvnmjm3 5.05 bdrjs rjhjcd mnr`fd - : bdrj rjhjcd ngm`p`gmn`g`- ]djo :.0 Bdrjs

6.:.:. @g `o jftujo fdgt`xtd `fdgöanfd qu` vnv` gu`strd pjás s` ngfdrpdrj `g ojs `apr`sjs qu` `stîg dhonkjmjs j oo`vjr fdgtjhnonmjm ug ajrfd r`kuojtdrnd m` jmdpfnög m` gdrajs fdgtjho`s fdgdfnmd fdad gdrajs ngt`rgjfndgjo`s m` ngdrajfnög igjgfn`rj ‖ GNNI

]dmjs ojs p`rsdgjs d fnumjmjgds qu` fdgvnv`g `g fdaugnmjm `g ug t`rrntdrnd ooêa`s` pjás, fnumjm, hjrrnd, odfjonmjm, j trjvîs m` gu`strj vnmj fdmnjgj t`g`ads qu` suc`tjrgds j fuaponr fdg ugj s`rn` m` r`kojs j ig m` vnvnr `g jradgáj y `vntjr fdgnftds< m` jfu`rmd fdg od jgt`rndra`gt` pojgt`jmd, jpr`fnjmd jpr`gmnz od ngvntjads j fdgt`stjr ods snkun`gt`s fujtrd ont`rjo`s3 (Jfvnmjm M`s`sfdojrnzjmj)3 j. @g su gófo`d gófo`d janonjr janonjr qu` qu` gdrajs `xnst` `xnst`g g y s`újo s`újo`` sn sdg m` dhonkjtd dhonkjtdrnd rnd fuaponan fuaponan`gtd `gtd Xtj// :. V`r r`spdgsjho` fdg ans m`h`r`s `s ugj gdrajr dhonkjtdrnj `g an gófo`d janonjr   8.t`g`r mnsfnpongj y drm`g gdraj dhonkjtdrnj 6. Oj fjsj `s m` tdmds y yd fdojhdrd gdraj dhonkjtdrnj   =. M`fnr oj v`rmjm, jugqu` gd s`j êfno gdraj dhonkjtdrnj 0.Fuaponr fdg ans dhonkjfndg`s fujgmd m`hd y gd fujgmd qun`rd h. @g su îpdfj m`o p`rndmd `sfdojr fnt` mds gdrajs m` fdapdrtjan`gtd mnsfnpongjrnd mnsfnpongjrnd `g su fdo`knd. Xtj// :. @g fjsd m` qu` t`gkj 0 r`tjrmds d jotjs `g :0 májs s` `gvnjrj ugj fntjfnög ods pjmr`s m` janonj. 8.Ojs p`o`js, mnsfusndg`s vndo`gtjs, ngsuotds y jpdmds d`gsnvds `gtr` jouagds s` fdgsnm`rjg jotjs krjv`s m` fdapdrtjan`gtd mnsfnpongjrnd.

h. @g oj odfjonmj odfjonmjm m d hjrrnd `g `o fujo fujo vnv` vnv` jftujoa`g jftujoa`gt` t` quî pd d fujo`s fujo`s gdrajs gdrajs fdgdf` fdgdf`.. Xtj// - Gd hdtjr hjsurj `g oj fjooj - Gd t`g`r rnújs `gtr` v`fngds gn fdg gjmn` - Funmjr ods `spjfnds fdad zdgjs v`rm`s, pjrqu`s y `gtr` dtrjs.   f. Ur`kugt` Ur`kugt` j ug j ug ug jankd d jano janonjr njr qu` trjhjc trjhjc`` `g ugj `apr` `apr`sj, sj, sn jokugj jokugj v`z v`z o` bjg jponfjmd ugj gdraj pr`vnstj `g `o r`koja`gtd ngt`rgd m` trjhjcd. Xtj// Oj gdraj qu` o` bjg jponfjmd j ug janonjr `s ugj sjgfnög pdr oo`kjmjs tjrm`

 

`. X`mjft` pdr `sfrntd m` ajg`rj hr`v` ugj gdraj qu` fdgdzfj pjrj fdgdrajr ug `qunpd m` uthdo d pjrj drkjgnzjr fdg ug krupd m` jankds ugj fjangjtj j ug pjrqu` gjturjo. Xtj// Pgj gdraj qu` fdgdzfd pjrj fdgdrajr ug `qunpd m` uthdo `s qu` m`h`g s`r 9  cukjmdr`s y sjh`r bj f`rf`g f`rf`g pjs`s

Pgj v`z bjyj r`spdgmnmd j ojs jgt`rndr`s ngqun`tum`s pr`sîgt`ojs pdr `sfrntd t`gnîgmdojs `g su pdrtjdond pjrj fdapjrrojs fdg su KJ@V. M` `stj ajg`rj pdmrê sdfnjonzjroj fdg `o r`std m`o krupd hjcd oj drn`gtjfnög m` su tutdr.

6.8 Jfvnmjm` Jfvnmjm`ss m` Fdgt`xtujo Fdgt`xtujonzjfnö nzjfnög g ` nm`gfjfn nm`gfjfnög ög m` Fdgdfnan` Fdgdfnan`gtds gtds g`f`sjrnds g`f`sjrnds pjrj `o Jpr`gmnzjc`. Murjfnög m` oj jftvnmjm3 : bdrj rjhjcd mnr`fd- 6 bdrjs rjhjcd ngm`p`gmn`g`- ]djo  = bdrjs

Jpr`fnjmd Jpr`gmnz3 V` prdpdg` fdg ojs snkun`gt`s jfvnmjm`s pojgt`jmjs qu` ust`m j trjvîs m` su prdy`ftd drajvd m`gdangjmd ‟Napo`a`gtjfnög m` snst`ajs m` ngdrajfnög fdgtjho`s igjgfn`rds y jumntdrnj pjrj `o hu`g kdhn`rgd fdrpdrjvd m` ods `gt`s `fdgöanfds‑ pu`mj r`fdgdf`r fujo `s oj napdrtjgfnj `g gu`strd pjás, m` napo`a`gtjr `g ojs `apr`sjs tdmj oj gdrajvnmjm y r`kuojfnög fdgtjho` m` jf`ptjfnög augmnjo j trjvîs m` ojs GNNI y GNF pjrj r`spdgm`r m` ajg`rj `ifn`gt`, j oj `fdgdaáj ngt`rgjfndgjo y j ods usujrnds ngt`r`sjmds `g oj ngdrajfnög fdgtjho`, drn`gtêgmdods j pr`s`gtjro`s oj r`jonmjm `fdgöanfj m` fujoqun`r `gt` `fdgöanfd y `g od r``r`gt` j oj jponfjfnög m`o fömnkd m`o hu`g kdhn`rgd. 6.8.: Ujrfnp` `g ug m`hjt` drkjgnzjmd pdr su ngstruftdr sdhr` ods snkun`gt`s t`ajs3 ∞ Udoáfjs fdgtjho`s m` ugj `apr`sj v`gtjcjs y m`sv`gtjcjs pr`s`gtjg. Udm`ads m`ignr ojs pdoáfjs fdgtjho`s m` ugj `apr`sj fdad oj gdrajvj ngt`rgj `g mögm` s` `sp`fnifjg ods prdf`mnan`gtds prdf`mnan`gtds j s`kunr pjrj `o r`knstrd y jgêonsns m` oj ngdrajfnög fdg `o dhc`vd prngfnpjo Y`gtjcjs3    

Js`kurjg `o r`knstrd m` oj ngdrajfnög m` draj `stjgmjrnzjmj @o r`knstrd m` oj ngdrajfnög gd m`p`gm` m`o p`rsdgjo jfvd m` oj drkjgnzjfnög, jo `xnsr prdf`mnan`gtds gd bjy prdho`ajs pjrj rdtjr jo p`rsdgjo. Jo bjh`r prdf`mnan`gtds `stjgmjrnzjmds, `o jgêonsns m` oj ngdrajfnög s` bjf` a`gds rnkurdsd Ijfnontj oj jumntdráj m` oj ngdrajfnög pr`s`gtjmj

M`sv`gtjcjs3  

Napo`a`gtjr prdf`mnan`gtds `stjgmjrnzjmds `s ug prdf`sd `xt`gsd. X`qun`r` m` drajfnög y fjpjfntjfnög m`o p`rsdgjo j ig m` qu` tdmds ods r`spdgsjho`s t`gkjg `o fdgdfnan`gtd suifn`gt` pjrj oj jponfjfnög m` ojs pdoáfjs

∞ ´Udr quî `g ug `gtdrgd m` fdaugnmjm `mufjvj `s pdsnvd napo`a`gtjr ugj gdraj4 ∞ ´V`rj fdgv`gn`gt` fr`jr ug r`koja`gtd m`gtrd ugj p`qu`új `apr`sj pjrj t`g`r ugjs gdrajs fojrjs

 

jf`rfj m`o r`sp`td, fdgvnv`gfnj, ngt`rjffnög, `tf. `gtr` ods an`ahrds4 @g ojs ngstufndg`s `mufjvjs sn`apr` s` napo`a`gtjg gdrajs yj qu` oj pdhojfnög `stumnjgo r`jonzj jfvnmjm`s qu` m`h`g `stjr r`kuojmjs, pdr od tjgtd, `s pdsnvd napo`a`gtjr ugj gdraj pjrj ankjr fdgmuftjs ngm`s`jho`s, sdhr` tdmd ojs jfjmîanfjs Vá, jo a`gds `s fdgv`gn`gt` `stjho`f`r ojs gdrajs m` trjhjcd, yj qu` `g oj `apr`sj s` `gfu`gtrjg `g fdgstjgt` ngt`rjffnög

@sajmd Jpr`gmnz3 Ur`pêr`s` pjrj pjrfnpjr `g `o m`hjt` yj qu` s` fdgstuy` `g ug ngsuad napdrtjgt` pjrj su prdf`sd idrajvd m` jpr`gmnzjc`.

6.6 Jfvnmjm`s m` jprdpnjfnög m`o fdgdfnan`gtd (Fdgf`ptujonzjfnög y ]`drnzjfnög) Murjfnög m` oj jftvnmjm3 :9,0 bdrjs rjhjcd mnr`fd - 6= bdrjs rjhjcd ngm`p`gmn`g`- ]djo 05.0 bdrjs

Jpr`fnjmd jpr`gmnz, b`ads r`fdgdfnmd oj napdrtjgfnj qu` r`vnst` ojs Gdrajs m`gtrd m` ug snst`aj m` ngdrajfnög fdgtjho`< jbdrj od ngvntjads j fdgstrunr fdgdfnan`gtd `g fdojhdrjfnög m` sus fdapjú`rds ` ngstruftdr, pdr a`mnd m`o m`sjrrdood m` ods snkun`gt`s át`as3 6.6.: Udr a`mnd m` ugj o`fturj fdapr`gsnvj, m` t`xtd pojgt`jmd `g hnhondkrjj d fujoqun`r dtrd r``r`gt` jo t`aj, r`su`ovj ods snkun`gt`s át`as y `gtrîku`ods pdr `sfrntd j su ngstruftdr pjrj s`r sdfnjonzjmj hjcd oj tutdráj m` îst` `g `o jahn`gt` m` jpr`gmnzjc`3 :. Bnstdrnj m` Fdgtjhnonmjm 8. M`ignfnög y pds m` fdgtjhnonmjm 6. M`ignfnög m` p`rndmd fdgtjho`, p`rndmd isfjo y p`rndmd m` fdstds. =. V`a`cjgzjs `gtr` b`fbd `fdgöanfd, trjgsjffnög, dp`rjfnög fda`rfnjo. BNV]DXNJ M@ FDG]JHNONMJM Oj fdgtjhnonmjm `g sus drák`g`s jpjr`fnö m`sm` `apds auy jgkuds fujgmd `o bdahr` s` `gfdgtrö fdg oj g`f`snmjm m` oo`vjr r`knstrds y fdgtrdo`s m` sus prdpn`mjm`s, tuvn`rdg qu` bjoojr oj ajg`rj m` m`cjr fdgstjgfnj sdhr` m`t`rangjmds b`fbds fdg prdy`ffndg`s jrntaîfjs qu` s` r`p`jg r`fu`gt`a`gt` r`fu`gt`a`g t` y `rjg m`ajsnjmd fdapo`cjs pjrj oo`vjr `g oj a`gt`. M`sm` ojs aês jgkujs fnvnonzjfndg`s fnvnonzjfndg `s s` r`jonzjhjg dp`rjfndg`s jrntaîfjs rumna`gtjrnjs, oo`kjgmd fdg aufbjs m` `stjs dp`rjfndg`s j fr`jr `o`a`gtds juxnonjr`s pjrj fdgtjr, suajr y r`stjr, `tf. t`gn`gmd `g fu`gtj ugnmjm`s m` `apd fdad `o júd, a`s`s, májs y pjrj au`strj m` `stjs jfvnmjm`s s` fr`ö oj adg`mj fdad ógnfd ngstrua`gtd m` ngt`rfjahnd.

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@ Ods `gnfnds, bêhno`s fda`rfnjgt`s y auy hu`gds gjv`kjgt`s, m`sm` :.:55 júds j.F. u`rdg p`r`ffndgjgmd p`r`ffndgjg md ods snst`ajs fdgtjho`s napo`a`gtjmds pdr ods `knpfnds qu` pdfd j pdfd u`rdg mnugmnîgmdods. mnugmnîgmdod s. @oods tjahnîg u`rdg fjtjodkjmds fdad ods k`gnds m`o fda`rfnd `g oj îpdfj jgkuj. Iu` j pjrr m`o snkod RNNN, `g qu` s` ngnfnj `o prna`r pd m` fdgtjhnonmjm a`mnjgt` fdhrds y kjstds qu` usjhjg ojs p`rsdgjs m`mnfjmjs j ojs igjgzjs m` `sj îpdfj.

 

M`gnfnög3 Oj fdgtjhnonmjm `s oj mnsfnpongj qu` p`rant` r``cjr oj jfvnmjm `fdgöanfj m` ug g`kdfnd. V` hjsj `g ug fdgcugtd m` prdf`mnan`gtds `stjgmjrnzjmds. @st` fdgcugtd m` r`kojs `s od qu` s` fdgdf` fdad ods Urngfnpnds m` Fdgtjhnonmjm K`g`rjoa`gt` Jf`ptjmds d UFKJ.

Urngfnpjo`s pds m` fdgtjhnonmjm3 Udr su gjturjo`zj -Fdgtjhnonmjm póhonfj póhonfj33 @s oj qu` s` jponfj `g oj jmangnstrjfnög póhonfj prnvjmj33 Vu jponfjfnög s` mj `g oj `apr`sj prnvjmj. -Fdgtjhnonmjm prnvjmj 

@g fujoqun`r fjsd, tjgtd fdgtjhnonmjm póhonfj fdad prnvjmj `g`g napdrtjgt`s g`xds `g fdaóg. Udr oj jfvnmjm `fdgöanfj -Fdgtjhnonmjm ngmustrnjo ngmustrnjo33 V` mnrnk` j ojs g`f`snmjm`s fdgtjho`s fdgtjho`s m` `apr`sjs ajgujftur`rjs y m`o êahntd m` oj ngmustrnj. Udr `c`apod, ugj `apr`sj qu` jhrnfj fdfb`s. s`rvnfnds33 @stj admjonmjm `s r`fu`gt` pjrj fdapjúájs m`o s`ftdr s`rvnfnds qu` dr`f`g -Fdgtjhnonmjm m` s`rvnfnds `g `o a`rfjmd hn`g`s ngtjgknho`s sjsjfn`gmd m`t`rangjmjs g`f`snmjm`s m` ods fdgsuanmdr`s. Udr `c`apod, ugj jk`gfnj m` ajrl`gk. 

-Fdgtjhnonmjm fda`rfnjo3 fda`rfnjo3 V` `gdfj `g `o máj j máj m` oj `apr`sj, fdg sus `gtrjmjs y sjonmjs m` mng`rd y `o jgêonsns m` ojs jfvnmjm`s fda`rfnjo`s m` fdaprj y v`gtj `g qu` pu`mj v`rs` nga`rsj. Udr `c`apod, ugj `apr`sj qu` s` m`mnfj j napdrtjr prdmuftds m`o `xtrjgc`rd y mnstrnhunrods. -Fdgtjhnonmjm jkráfdoj3 @stê `sp`fnjonzjmj `g tdmd `o s`ftdr m` oj jkrnfuoturj. V`ráj `o fjsd m` ugj `apr`sj qu` pojgtj tdajt`s. p`trdo`rj3 Jo trjtjrs` m` `apr`sjs tjg `sp`fnjo`s, trjtjg m` ajg`rj fdgfr`tj ods hn`g`s Fdgtjhnonmjm p`trdo`rj3 fdg ods qu` trjhjcjg. Pgj `apr`sj qu` `xtrj` p`tröo`d `s `o a`cdr `c`apod. Jugqu` tjahnîg pdmráj s`r ugj qu` s` m`mnfj j r`igjrod. hjgfjrnj33 @o hjojgf` m` ug hjgfd d `gmjm igjgfn`rj, gd `s gjmj êfno m` ngt`rpr`tjr. Pgj Fdgtjhnonmjm hjgfjrnj m` ojs fjusjs `s qu`, mjmj su fdapo`cnmjm, `g` ug trjtjan`gtd `sp`fnjo. Udr `o fjapd sdhr` `o qu` s` jponfj Fdgtjhnonmjm isfjo3 isfjo3 @s oj rjaj m` oj fdgtjhnonmjm dfjonzjmj `g ojs dhonkjfndg`s trnhutjrnjs y oj k`sög `fdgöanfj m`o pjkd m` ods fdrr`spdgmn`gt`s napu`stds pdr pjrt` m` oj `apr`sj. Udr `c`apod, s` `gfjrkj m`o pjkd m`o napu`std m` sdfn`mjm`s d ojs m`fojrjfndg`s m` NYJ. Fdgtjhnonmjm k`r`gfnjo k`r`gfnjo33 Oj pdodkáj fdgtjho` aês `gdfjmj jo jhjst`fnan`gtd m` mjtds m` oj `apr`sj pjrj ods jmangnstrjmdr`s y oj tdaj m` m`fnsndg`s. ]jahnîg `s oojajmj fdgtjhnonmjm jmangnstrjvj, jugqu` `stj óoaj `s aês japonj. Oj fdgtjhnonmjm k`r`gfnjo `stê `gdfjmj j ods `qunpds mnr`fvds. Fdgtjhnonmjm m` fdst`s3 fdst`s3 V` m`gdangj tjahnîg fdgtjhnonmjm m` fdstds d jgjoáfj y s` `gfjrkj fr`jr ug snst`aj m` ngdrajfnög qu` p`rantj fdgdf`r y jgjonzjr ods fdst`s m` oj jfvnmjm. Fdgtjhnonmjm igjgfn`rj3 igjgfn`rj3 Fdgtjhnonzj y jgjonzj tdmd od qu` `g` qu` v`r fdg ods ngkr`sds, kjstds, jfvds y pjsnvds igjgfn`rds. Udr `c`apod, prîstjads, pjrfnpjfndg`s, ngt`r`s`s pjkjmds, adrdsnmjm, `tf. 

M`gnfndg`s3  

U`rndmd fdgtjho`3 @o p`rndmd `s m`ignmd pdr oj X`jo jfjm`anj m` oj o`gkj `spjúdoj, fdad ug `spjfnd m` `apd qu` ngfouy` oj murjfnög m` jokd, y `g `o fjsd m` oj fdgtjhnonmjm, `s `o `spjfnd m` `apd `g `o qu` s` ngfouy`g ojs dp`rjfndg`s `fdgöanfjs `fdgöanfjs r`jonzjmjs pdr oj `apr`sj `gtr` ojs mds `fbjs qu` fdapr`gm`g `o p`rndmd fdgtjho`. fdgtjho`. @g fdgs`fu`gfnj, `o p`rndmd fdgtjho` pu`m` s`r ug a`s, ug hna`str`, trna`str`, fujtrna`str`,

 

s`a`str` d júd, s`kóg oj g`f`snmjm m`o usujrnd m` oj ngdrajfnög igjgfn`rj k`g`rjmj k`g`rjmj pdr oj fdgtjhnonmjm.  



 

U`rndmd sfjo3 @o p`rndmd isfjo `s `o ojpsd m` `apd `g `o fujo s` r`jonzj `o b`fbd k`g`rjmdr m` ug napu`std, y sdhr` `o fujo s` m`h` r`pdrtjr, m`fojrjr d pjkjr ug m`t`rangjmd napu`std d trnhutd.

U`rndmd m` fdstds3  fdstds3  @ s`  o `spjfnd m` `apd fdapr`gmnmd `gtr` ugj `fbj mjmj y dtrj. Uu`m` s`r s`ajgjo, a`gsujo, trna`strjo, jgujo, `tf. Ods fdstds s` jfuauojg murjgt` ug ojpsd m` `apd y pdr `o fujo s` `ant` ug `stjmd m` fdstd m` prdmuffnög.

V`a`cjgzjs `gtr` b`fbd `fdgöanfd, trjgsjffnög, dp`rjfnög fda`rfnjo.

Oj s`a`c s`a`cjgz jgzjj `gtr` `gtr` b`fbd b`fbd `fdgö `fdgöanf anfd, d, trjgsj trjgsjffn ffnög ög y dp`rjf dp`rjfnög nög fda`r fda`rfnj fnjoo `s qu` tdmjs tdmjs ` `g`g g`g fdad fdad ig óoad ojs sjsjffndg`s m` ojs g`f`snmjm`s g`f`snmjm`s m` mnsgtj ágmdo` Udr ug ojmd, ug b`fbd `fdgöanfd `s tdmj jqu`ooj jfvnmjm r`ojfndgjmj fdg oj `fdgdaáj, fdad oj prdmuffnög y `o fdgsuad. Udr dtrd ojmd,  ojmd,  ugj trjgsjffnög `s ug trjtd d fdgv`gnd  `gtr` mds d aês pjrt`s. Ingjoa`gt`, oj dp`rjfnög fda`rfnjo fdgsnst` `g `o trjspjsd m` ods m`r`fbds m` prdpn`mjm. @g `s`gfnj, tdmjs fdgstuy`g prdf`sds `g mnsgtjs `tjpjs fdg ug ansad ig. 6.6.8. Ojs mnsgtjs dp`rjfndg`s jo ngt`rndr m` ugj `apr`sj pu`m`g s`r fojsnifjmjs d s`ka`gtjmjs s`kóg su ucd, fdapdg`gt`s, s`fu`gfnjonmjm u bdadk`g`nmjm. @std pjrj ug a`cdr trjtjan`gtd, ajg`cd d jhdrmjc` m` oj ngdrajfnög, prdf`sds y fdgs`fufnög fdgs`fufnög m` dhc`vds. 4v1MtX]6HPAMKN&gdbtao01Ijos` gdbtao01Ijos` sdhr` 6.6.6 Fdgsuot` `o snkun`gt` ongl bps3//www.ydutuh`.fda/wjtfb bps3//www.ydutuh`.fda/wjtfb4v1MtX]6HPAMKN& UDON]NFJV FDG]JHO@V y t`gkj `g fu`gtj oj GNF 2, fdgt`st` `o snkun`gt` fu`sdgjrnd :. ´Zu` sdg pdoáfjs fdgtjho`s4 Xtj//Vdg pjrêa`trds fdg ods fujo`s s` `ojhdrjg ods `stjmds igjgfn`rds 8. ´Föad ods s` bjf`g4 Xtj// Gjf`g m` oj k`r`gfnj y jmangnstrjmdr`s `oods gd ojs bjf`s, p`rd ojs t`rangj bjfn`gmd `o êr`j fdgtjho` 6. ´Zunîg jpru`hj ojs pdoáfjs fdgtjho`s4 Xtj// Oj k`r`gfnj `s qun`g ojs jpru`hj =. ´Vdg g`f`sjrnjs ojs pdoáfjs fdgtjho`s pjrj `o m`sjrrdood m` ugj @apr`sj4 Xtj// Vdg auy g`f`sjrnjs pjrj oj `ojhdrjfnög m` `stjmds igjgfn`rds 0. ´Zunîg jvjoj `o fuaponan`gtd m` ojs pdoáfjs fdgtjho`s4 Xtj// Oj jumntdráj jvjoj ojs pdoáfjs fdgtjho`s 9. ´@g quî `stjmd igjgfn`rd s` r`ojfndgjg ojs pdoáfjs fdgtjho`s4 Xtj// ojs pdoáfjs fdgtjho`s s` r`ojfndgjg `g ojs gdtjs j ods `stjmds igjgfn`rds pjrj `o m`sjrrdood m` ojs `apr`sjs

 

Vdfnjonf` fdg su kj`s y pr`pjr` ugj pr`s`gtjfnög gd ajydr m` 0 angutds.

6.6.= Jpdyjmd `g oj hnhondkrjj prdpu`stj `g `st` kuáj u dtrds onhrds m` fdgsuotj suk`rnmds pdr su ngstruftdr, od ngvntjads j m`sjrrdoojr ug ucdkrjaj d mnjkrjaj m` jfvnmjm`s pjrj fjmj ugd m` ods snkun`gt`s át`as3 :. Fnfods trjgsjffndgjo`s m` ngkr`sds, fdaprjs, prdmuffnög, gdangj, t`sdr`ráj, ngdrajfnög igjgfn`rj. 8. Iugfndg`s m` ods jgt`rndr`s fnfods y oj r`ojfnög `gtr` `stds.

FNFODV ]XJGVJFFNDGJO@V

Fdaprjs3 Urdpdrfndgj Fdaprjs3 Urdpdrfndgj ugjs v`gtjcjs `apr`sjrnjo`s krjfnjs joj

Ngkr`sds3  Y`gtj m` hn`g`s y Ngkr`sds3 Y`gtj s`rvnfnds j t`rf`rds j fjahnd m` mng`rd

Urdmuffnög3  joajf`gj Urdmuffnög3 joajf`gj tdmjs ojs örm`g`s m` prdmuffnög r`jonzjmjs `g `o snst`aj, `stjs tn`g`g fdad dhc`tnvd oj `ojhdrjfnög m`

ajydr `infn`gfnj y fdgtrdo

ug gu`vd prdmuftd.

 

Gdangj3 V` r`ojfndgj fdg ojs `rdkjfndg`s y trjgsjffndg`s m` ods r`fursds buajgds pjrj oo`vjr j fjhd oj fdgtrjffnög.

]`sdr`ráj3  Ngfr`a`gtjr `o ]`sdr`ráj3 Ngfr`a`gtjr `i`ftnvd mnspdgnho` odkrjgmd jf`o`rjr jo aêxnad `o ngkr`sd m` mng`rd y mnsangunr  `o ioucd m` ods `kr`sds.

Ngidrajfnög ingjgfn`rj3  ingjgfn`rj3  pr`pjrjfnög m` `stjmds ingjgfn`rds qu` r`sua`g `o r`suotjmd m` ojs jftnvnmjm`s m`o g`kdfnd

IPGFNDG@V M@ ODV FNFODV ]XJGVJFNDGJO@V

Urdmuffnög3 sus iugfndg`s  Fdgtjhnonmjm m` iugfndg`s fdstds, fdgtrdo m`

Ngkr`sds3  Jokugjs iugfndg`s Ngkr`sds3 Jokugjs prngfnpjo`s s` `gfu`gtrjg tdaj m` p`mnmds, `gtr`kj m` a`rfjgfáj, ijfturjfnög, fu`gtjs m` fdhrd `gtr` dtrjs

Gdangj3 ojs iugfndg`s tápnfjs sdg s`o`ffnög m` p`rsdgjo, fdgtrjffnög,

Fdaprjs3  iugfndg`s aês Fdaprjs3 iugfndg`s fdaug`s s`o`ffnög m` prdv``mdr`s, sdonfntum`s m` fdaprj,  r`f`pfnög y fdgtrdo fdaprj, m` fjonmjm m` a`rfjgfájs.

]`sdr`ráj3 Ngfouy` ojs iugfndg`s sdhr` oj `strufturj y r`gmnan`gtd m`o fjpntjo, fdgtn`g` oj pojg`jfnög

ijhrnfjfnög jmangnstrjfnög jmangnstrjfnög

ngidra`s m` jsnst`gfnj,

 

Ngidrajfnö Ngidrajfnög g ingjgfn`rj3 ingjgfn`rj 3 oj sus iugfndg`s s` trjtjg m` pr`pjrjfnög m` jsn`gtds m` mnjrnd, r`knstrds m` ods onhrds m` fdgtjhnonmjm m`aês

X@OJFNDG @G]X@ @V]DV ]n`g`g r`ojfnög `g `stjs fujtrd fojs`s3 M` jutdrnzjfnög M` prdf`sjan`gtds y fojsninfjfnög m` trjgsjffndg`s M` v`rninfjfnög y `vjoujfnög Vjovjkujrmnj iásnfj Vn`apr` tn`g`g `g fu`gtj oj jftnvnmjm qu` r`jonzj oj `a r`sj    

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

s`o`ffndgjrê jokugjs m` îstjs `vnm`gfnjs. Ur`s`gt` Ur`s`gt` sus ngqun`tum`s y   Jo`jtdrnja`gt` su ngstruftdr s`o`ffndgjrê jpdrt`s bjfnj oj fdgstruffnög m`o fdgdfnan`gtd

6.6.0 oj pr`s`gt` kuáj m` jpr`gmnzjc` fdgsuot` r``r`gt`s y m`sfjrku` d rjrj fdpn` `o `gojf` `go jf`@gw`h `g `o gjv`kj gjv `kjmdr mdr ngt ngt`rg `rg`t `t m` oj Vup`rn Vupods `rngt` gt`gm` gm`gfn gfnjj hnhondkrêifds m` Vdfn` Vdfn`mjm mjm`s, `s, joo jooáá `gfdgt `gfdgtrjr j ugj pr`s`gtjfnög `g pdw`r Udngt sdhr` oj o`y :6:= m` 855> oj fujo r`kuoj ods prngfnpnds y gdrajs m` fdgtjhnonmjm ` ngdrajfnög igjgfn`rj y m` js`kurjan`gtd m` ngdrajfnög jf`ptjmds `g Fdodahnj y fdg su

 

KJ@V pr`s`gt` ugj `xpdsnfnög `g mdgm` jrkua`gt` ods snkun`gt`s jsp`ftds3 :. Oág`j m` `apd qu` s` au`strj `g mnjpdsnvj Gd 8 sdhr` oj frdgdodkáj gdrajvj. 8. Ajrfd fdgtjho` r`kuojtdrnd pdst`rndr j oj a`gfndgjmj O@^. 6. M`fr`tds qu` r`koja`gtjg ojs `apr`sjs fojsnifjmjs `g krupds :, 8 y 6. Ujrj `st` pugtd t`gkj `g fu`gtj oj óoaj gdrajvj vnk`gt`. X`vnsjr Hnhondkrjj =. Ngmnfjr ods `gt`s r`kuojtdrnds m` oj r`kuojfnög m` gdrajs m` Ngdrajfnög Ingjgfn`rj Ingjgfn`rj j gnv`o augmnjo. 0. @stjho`f`r ods `gt`s r`kuojtdrnds j gnv`o odfjo `g gu`strd pjás y ojs GNNI-GNF prdauokjmjs pjrj ods krupds :,8 y 6 @s g`f`sjrnd qu` s` r`jonf` oj pojg`jfnög m` ojs jfvnmjm`s fdojhdrjvjs y pr`pjr`g oj sdfnjonzjfnög m` oj pr`s`gtjfnög pr`s`gfnjoa`gt`, r`fu`rm`g qu` fujoqun`r an`ahrd m`o krupd m`h` `stjr pr`pjrjmd  pjrj sust`gtjr `stj jfvnmjm.

6.6.9 Fdg hjs` `g oj pr`s`gtjfnög m` Udw`rs Ujngt fntjmj `g `o jgt`rndr ont`rjo, r`jonf` ngmnvnmujoa`gt` ug fujmrd fdapjrjvd m` ojs fjrjft`rásfjs m` ojs `apr`sjs fojsnifjmjs `g ods krupds (:, 8 y 6) qu` ngfouyj `c`apods m` `apr`sjs fdodahnjgj m` jfu`rmd fdg `o (ods) m`fr`td(s) `xp`mnmds `g gu`strd pjás. @o ngstruftdr s`o`ffndgjrê jo`jtdrnja`gt` jokugjs m` îstjs `vnm`gfnjs pjrj sdfnjonzjr jgt` `o krupd. Najk`g 8

6.6.; M` ajg`rj m`s`sfdojrnzjmj, mnonk`gfn` oj snkun`gt` Ajtrnz sdhr` oj gdrajvnmjm j t`g`r `g fu`gtj `g oj fr`jfnög m` ugj `apr`sj< uonf` ods t`xtds suk`rnmds `g oj s`ffnög m` oj hnhondkrjj y m`aês onhrds g`f`sjrnds< mds m` ods KJ@V s`rêg `sfdknmds pjrj sdfnjonzjr pr`s`gfnjoa`gt` jgt` `o krupd `g po`gd hjcd oj tutdráj m` su ngstruftdr.

]NUD M@ GDXAJ

@stjtutd ]rnhutjrnd Fdodahnjgd

ZP@ X@KPOJ

@s `o fdgcugtd m` gdrajs qu` r`kuojg oj ajydráj m` ods jsp`ftds drajo`s y sustjgfnjo`s m`o

@V]XPF]PXJ (Fjpntuod, ]ntuod, Jrfuods)

UJXJ ZP@ VNXY@

@stê mnvnmnmd d fojsnifjmd `g 9 jrfuods y ug tuod pr`onangjr3 ]átuod Ur`onangjr. Onhrd N Napu`std m` X`gtj y

`s ug ngstrua`gtd o`kjo m`  curnsprum`gfnj urnsprum`gfnj gjfndgjo y m` dhonkjtdrnj dhs`rvjgfnj y

GDAHX@/GPA @XD M@ OJ GDXAJ M`fr`td 98= m` :>2>

 

r`fjumd m` napu`stds `g Fdodahnj

Fömnkd m` Fda`rfnd Fdodahnjgd

Fömnkd sustjgvd m`o ]rjhjcd

Gdrajvnmjm Jahn`gtjo

Fdapo`a`gtjrnds. Onhrd NN - X`t`gfnög `g oj Iu`gt`.

fuaponan`gtd pjrj tdmds ods bjhntjgt`s y trjgs`ógt`s m`gtrd m`o t`rrntdrnd gjfndgjo.

Fdgstj m` ug ]átuod X`kuoj tdmds ods jftds m` fda`rfnd, Ur`onangjr (9 jrfuods) `stê mnvnmnmd `g fujtrd qu` sdg m`ignmds fdad oj fdaprj m` Onhrds3 Onhrd N3 ‟M` ods a`rfjgfáj pjrj r`v`gm`r, yj s`j m` Fda`rfnjgt`s y m` ods ojs r`ojfndg`s m` `gfdgtrjrê ug tdtjo m` Jk`gt`s m`o Fda`rfnd< fujoqun`r m`r`fbd =>8 jrfuods, mnvnmnmds Onhrd NN3 ‟M` ods gjturjo`zj, fdad ngmnvnmujo m`o m` oj snkun`gt` ajg`rj3 Fdgtrjtds y s`an`ojhdrjmds, ]rjhjcd m` ]átuod Ur`onangjr Dhonkjfndg`s `ojhdrjmds d sdod fjrêft`r Urngfnpnds K`g`rjo`s a`rfjgo`s `g pjrj joqunojr d pjrfuojr, y ojs m` Urna`rj Ujrt` K`g`rjo‑< Onhrd NNN3 ‟M` r`gtjhnonzjr m`r`fbd fdo`fvd M`r`fbd ngmnvnmujo m`o oj Gjv`kjfnög y `o

Îstj s` uonzj pjrj M`fr`td =:5 m` :>;: (F Fnd) r`kuojr sus jfvnmjm`s `g ojs r`ojfndg`s a`rfjgo`s y `o s`kunan`gtd m` sus @stjho`f` ojs drajs m`fr`td O`y dp`rjfndg`s. 8996 m`o 0 m` m` fdgtrjtjfnög, `o fdgf`ptd m` sjojrnd y jkdstd m` sus admjonmjm`s, ods :>05 m`r`fbds y m`h`r`s m` ods trjhjcjmdr`s y m` ods `apo`jmdr`s,

m`o ]rjhjcd, difnjo`s y pjrfuojr`s.

ojs pr`stjfndg`s sdfnjo`s, oj onh`rtjm m` jsdfnjfnög.

X`kuoj `o ajg`cd m` ods XGX, oj m``gsj m`o jahn`gt` y sus `o`a`gtds

Fda`rfnd Ajráads‑, trjhjcd V`kugmj Ujrt` M`r`fbd fdo`fvd m`o y Onhrd NY3 ‟M` ojs trjhjcd Zun`hrjs‑, m`rdkjmd y sustunmd pdr

X`draj `o s`ftdr Uóhonfd `gfjrkjmd m` oj k`sög jahn`gtjo. Drkjgnzj `o snst`aj Gjfndgjo Jahn`gtjo y `xnk` oj Uojgnifjfnög m` oj k`sög jahn`gtjo m`

M`fr`td - O`y 82:: m` :>;= Ujrt` RNN X`sp`ftd j ods r`fursds m`o pjnsjc` y su prdt`ffnög

prdy`ftds. @stjtutd Ingjgfn`rd Fdodahnjgd

m`t`rangj fuêo`s sdg ojs `gmjm`s p`rt`g`fn`gt`s p`rt`g`fn`gt `s jo s`ftdr, `stjho`f` ods dhc`vds m` oj ngt`rv`gfnög m`o Kdhn`rgd Gjfndgjo `g oj jfvnmjm igjgfn`rj

@stê fdgdrajmd pdr jrfuod 8 m` `o Hjgfd m` oj oj O`y ;>0 m` X`póhonfj, drkjgnsad 8556 qu` mnrnk` y fdgtrdoj ojs pdoáfjs adg`tjrnjs, fjahnjrnjs y fr`mnfnjs m`o pjás, y pdr ngstufndg`s jvjojmjs pdr oj Vup`rngt`gm`gfnj Ingjgfn`rj m` Fdodahnj (VIF), qu` s` `gfjrkjg m` fjptjr, jmangnstrjr y

fdodfjr r`fursds  

@sajmd jpr`gmnz3 `s napdrtjgt` pojg`jr ojs jfvnmjm`s fdojhdrjvjs y pr`pjrjr oj sdfnjonzjfnög m` ojs pr`s`gtjfndg`s, r`fu`rm`g qu` fujoqun`r an`ahrd m`o KJ@V m`h` `stjr pr`pjrjmd pjrj sust`gtjr ojs jfvnmjm`s pojgt`jmjs. Jsá ansad `stî jt`gtd j oj r`trdjona`gtjfnög m` su ngstruftdr pjrj tdmjs ojs jfvnmjm`s.

X`fu`rm` r`jonzjr ojs jftvnmjm`s Urdpu`sjs pdr su Ngsrufdr m` Ngko`s pjrj `o r`suojmd m` ‟Fdapr`gm`r irjs`s y vdfjhuojrnd bjhnujo sdhr` `ajs m` ng`rîs p`rsdgjo y `ajs îfgnfds‑.

Najk`g 6

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

6.=. Jfvnmjm`s m` trjgs`r`gfnj m`o fdgdfnan`gtd. Murjfnög m` oj jftvnmjm3 9 bdrjs rjhjcd mnr`fd - :8 bdrjs rjhjcd ngm`p`gmn`g`- ]djo :2 bdrjs

6.=.:. I`onfntjfndg`s `sajmd jpr`gmnz, ou`kd m` bjh`r fdgstrunmd sjh`r `g fdgcugtd fdg sus fdapjú`rds ` ngstruftdr, `s ada`gtd qu` m`au`str` tdmd od qu` bj jsnanojmd jf`rfj m` `stj Kuáj. Udr tjgtd m`sjrrdoo` ngmnvnmujoa`gt` ngmnvnmujoa` gt` `o tjoo`r prêffd prdpu`std pdr su ngstruftdr `strufturjmd j ajg`rj m` cu`kds d mnmêffjs y t`gkj `g fu`gtj s`kunr ods ong`jan`gtds ` ngmnfjfndg`s m`sfrntjs m`gtrd m`o ansad pjrj jponfjfnög `g su prdy`ftd drajvd. Najk`g =

Ajt`rnjo`s y r`fursds ∞ Jahn`gt` m` drajfnög3 (Juoj, Ojhdrjtdrnd, tjoo`r, ugnmjm prdmufvj) `o`a`gtds y fdgmnfndg`s m` s`kurnmjm ngmustrnjo, sjoum dfupjfndgjo y a`mnd jahn`gt`

 

V@GJ, Jponfjvd Vdj, Hnhondt`fj V`gj, Hnhondt`fj Ynrtujo V`gj, [@H, ]rjhjcd ∞ Jahn`gt` m` drajfnög V@GJ, ngm`p`gmn`gt`. ∞ Ajt`rnjo`s3 Fdaputjmdr, t`o`vnsdr, Ynm`d h`ja, ajrfjmdr`s hdrrjho`s, hdrrjmdr tjho`rd, `s`rds g`krds, oêpnz g`krd, r`sajs pjp`o hojgfd fjrtj. =. JF]NYNMJM@V M@ @YJOPJFNÖG Murjfnög m` oj jftvnmjm3 9 bdrjs rjhjcd mnr`fd- ]djo 9 bdrjs

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

@vnm`gfnjs m` Jpr`gmnzjc`

@vnm`gfnjs m` Fdgdfnan`gtd3 • Oj Ngdrajfnög Fdgtjho`3 Bnstdrnj y ugmja`gtds o`kjo`s, m`ignfnög. • Gdrajs qu` oj r`kuojg jponfjfnög, fdgt`gnmd, `strufturj3 Gdrajs Ngt`rgjfndgjo`s m` Ngdrajfnög Ingjgf Ing jgfn`r n`rjj GNNI GNNI (o`y (o`y :6:= :6:= m` 855> 855>), ), Fojs Fojsni nifj fjfn fnög ög m` od odss krupds kru pds GN GNNI, NI, fjrjft fjrjft`rá `rásf sfjs, js, r`qunsntds, dhonkjfndg`s. • Fdgf`ptd m` fdgtjhnonmjm y b` b`fb fbd d `fdg `fdgöa öanf nfd, d, p` p`rn rndm dmd d fdgtj dgtjho ho`` y p`rndm rndmd d isf isfjo, jo, p` p`rn rndm dmds ds m` m` fdst fdstds ds,, trjgsjffndgjo`s.

fnfo fnfods ds

• Iugf ugfndg ndg`s m`o m`o `stjm stjmd d y

Frnt`rnds m` @vjoujfnög

• Ngt`rpr`tj ods fdgf`ptds hêsnfds m` oj fdgtjhnonmjm.

]îfgnfjs ` Ngstrua`gtds m` @vjoujfnög Fdgdfnan`gtd3 ]îfgnfj3 Idrauojfnög m` Ur`kugtjs. Ngstrua`gtd3 Fu`sdgjrnd

M`s`ap`úd3 ]îfgnfj3 Dhs`rvjfnög snst`aêfj Ngstrua`gtd3 Onstj m` fb`qu`d m` m`s`ap`úd

 

k`g`rjonmjm`s m` oj fdgt fdgtjh jhnononm nmjm jm pó póho honf nfjj y `o pr`supu`std m`o `stjmd, fdgtj dgtjm mur urááj k` k`g g`rjo rjo m` oj gjfnög. Urdmuftd3

• Fd Fdgf gf`p `ptu tujo jonz nzjf jfnö nög g m` ojs ojs Gdra Gd rajs js33 Fdgtj dgtjho ho``s, ]rnh ]rnhut utjr jrnj njs, s, Fda` Fda`rf rfnj njo` o`s, s, jahn`gtjo`s, Ojhdrjo`s, Ingjgfn`rjs.

]îfgnfj3 Dhs`rvjfnög snst`aêfj Ngstrua`gtd3 Onstj m`

@vnm`gfnjs m` M`s`ap`úd3 • @stjho`f` ojs fjrjft`rásfjs m` fdgtjhnonmjm, pr`supu`std póhonfd y

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

prnvjmd.

Fb`qu`d

@vnm`gfnjs m` Urdmuftd3 • Gdraj Gdrajss fdgtjho`s fdgtjho`s,, trnhutjrnj trnhutjrnjs, s, fda`rfnjo`s, igjgfn`rjs, jahn`gtjo`s, qu` jponfjg `sp`fáifja`gt` jo `gt` `fd fdgö göan anfd fd m` su prdy prdy``ftd drajvd. • Fojsnifjfnög m` ojs `apr`sjs m` jfu`rmd jo krupd qu` p`rt`g`f`g s`kóg GNNI.

0. KODVJXND M@ ]@XANGDV - KJJU3 K`g` K`g`rjooy rjooy Jff`pt`m Jff`pt`m Jffddugg Jffdduggkk Urngfnpo Urngfnpo`s3 `s3 Vu trjmuffnö trjmuffnög g `s prngfnpnd prngfnpndss m` fdgtjhno fdgtjhnonmjm nmjm k`g`rjoa`gt` jf`ptjmds y sdg m` usd k`g`rjo `g `o augmd, ods PV KJJU sdg ods prngfnpnds m` fdgtjhnonmjm K`g`rjoa`gt` jf`ptjmds `g @stjmds Pgnmds, an`gtrjs qu` ods FDO KJJU sdg ods prngfnpnds m` fdgtjhnonmjm K`g`rjoa`gt` jf`ptjmds `g Fdodahnj.

 

- NJVH3 Ngt`rgjdgjo Jffduggk Jffduggk Vtêgmjrms Hdjrm , Drkjgnsad augmnjo `ansdr m` ojs GNNI fr`jmd `g `o júd 855: y snku` prdauokjgmd ojs NIXV d GNNI - NIXV3 Ngt` Ngt`rgjd rgjdgjo gjo Ingjgfnjo Ingjgfnjo X`pdrgk X`pdrgk Vtjgmjrms Vtjgmjrms33 @g `spjúdo `spjúdo bj snmd trjmufnmd trjmufnmd fdad gdrajs ngt`rgjfndgjo`s m` ngdrajfnög igjgfn`rj (GNNI) y sdg ojs gdrajs qu` bj `anmd m`sm` 855: oj  cugtj m` gdrajs ngt`rgjfndgjo`s ngt`rgjfndgjo`s m` fdgtjhnonmjm. fdgtjhnonmjm. - GNF3 Gdraj ngt`rgjfndgjo m` fdgtjhnonmjm, `s oj `qunvjo`gfnj `qunvjo`gfnj `g `spjúdo j oj snkoj NJV. - GDXAJV NG]@XGJFNDGJO@V M@ NGIDXAJFNDG INGJGFN@XJ (GNNI)3 Vdg m`fojrjfndg`s m`fojrjfndg`s jutdrnzjmjs y `anmjs `an mjs pdr `o fdgs`cd tîfgnfd tîfgnfd m` gdrajs m` fdgtjhnon fdgtjhnonmjm mjm (NJVH) sdhr` sdhr` oj draj fdad pds pjrfuojr`s m` trjgsjffndg`s trjgsjffndg`s y dtrds `v`gtds m`h`g s`r r``cjmds `g ods `stjmds igjgfn`rds. 9. X@I@X@G]@V HNOHNDKXJINFDV 9.: HNHONDKXJIÁJ :. In`rrd, J. (85:0).Fdgjhnonmjm k`g`rjo fdg `gidqu` Gnni pjrj ojs pya`s . Hdkdtê3 @fd` @fd` @mnfndg`s. @mnfndg`s. 8. GNI-GNJ MPX m` ojs Fdgkr`sd m` Fdodahnj .M`fr`td 8=85 m`o 85:0 M`fr`td Ógnfd X`koja`gtjrnd GNI-GNJ gdrajs m` fdgtjhnonmjm, m` ngdrajfnög igjgfn`rj y m` js`kurjan`gtd m` oj ngdrajfnög. 6. Fdgkr`sd m` Fdodahnj. M`fr`td 8=>9 m` 85:0 M`fr`td admnifjtdrnd m`o m`fr`td 8=85

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

=. Kdmdy,@.(85:9). Jponfjfnög fdgjho` fdgjho` pjrj p`qu`újs y a`mnjgjs ` `apr`sjs apr`sjs pya`s.Hdkdtê3 krupd `mntdrnjo gu`vj o`knsojfnög 0. Angnst`rnd m` Fda`rfnd, Ngmustrnj y ]urnsad. M`fr`tds r`koja`gtjrnds m` oj O`y :6:= m` 855>. Krupd :. M`fr`td 8;2= m`o 8; m` mnfn`ahr` m` 85:8 m` jkdstd m` 85:6< M`fr`td 6586 m`o 8; m` mnfn`ahr` m` 85:6< M`fr`td 658= m`o 8; m` Mnfn`ahr` m` 85:6 9. Vup`rngt`gm`gfnj m` Vdfn`mjm`s, X`fup`rjmd m`3 bp3//www.sup`rsdfn`mjm`s.kdv.fd/jsugtds-` bp3//www.sup`rsdfn`mjm`s.kd v.fd/jsugtds-`fdgdanfds-y-fdg fdgdanfds-y-fdgtjho`s/prdf`sds tjho`s/prdf`sds-m` -m` fdgv`rk`gfnj-gnns/ajt`rnjo-p` fdgv`rk`gfnjgnns/ajt`rnjo-p`mjkdknfd/Mdfua` mjkdknfd/Mdfua`gts/Ur`s`gtjfndgT gts/Ur`s`gtjfndgT:TVup`rsdfn` :TVup`rsdfn`mjm`s.pm mjm`s.pm ;. Vup`rngt`gm`gfnj Vup`rngt`gm`gfnj m` Vdfn`mjm`s, Mnjkgdsfd sdhr` ods napjftds fdgtjho`s y igjgfn`rds m` ojs GNNI `g `o s`ftdr X`jo, 85::. 2. Yjsqu`z,X., Irjgfd,[. (85:6). @o jhf m` ojs gnni. Hdkdtê3O`kns. >. Kdmdy, @. (85:0). Jmdpfnög pdr prna`rj v`z j ojs Gnn ‖ @sj po`gjs, pya`s y anfrd`apr`sjs (FDOKJJU), Hdkdtê3 krupd `mntdrnjo gu`vj o`knsojfnög

9.8 [@HKXJIÁJ :. Fdgtjmuráj K`g`rjo m` oj Gjfnög. X`fup`rjmd m`3 www.fdgtjmurnj.kdv.fd

 

8. Najk`g :3bp3//g`ws.um`jsturnjs.drk/g`ws/jrfbnv`s/:;2 :3bp3//g`ws.um`jsturnjs.drk/g`ws/jrfbnv`s/:;2 6. Najk`g 83 bps3//`rnljolbjgs`gndks.io bps3//`rnljolbjgs`gndks.io`s.wdrmpr`ss.fda/ `s.wdrmpr`ss.fda/85:0/5>/`lsp`rt-8.cpk 85:0/5>/`lsp`rt-8.cpk =. Najk`g 63 bp3//www.gu` bp3//www.gu`vjo`cjgmrnj.fda/ vjo`cjgmrnj.fda/ojs->-a`cdr`s-s`rn ojs->-a`cdr`s-s`rn`s-pjrj-jpr`gm`r-ng `s-pjrj-jpr`gm`r-ngko`s-n/ ko`s-n/ 0. Najk`g =3bp3//gnnsgdrajs.hodkspdt.fda.fd/ =3bp3//gnnsgdrajs.hodkspdt.fda.fd/

9.6 NGIDKXJINJ :. Hnhondt`fj vnrtujo V@GJ Ngkr`s` j oj hjs` m` mjtds V@GJ. Uu`m` jff`m`r j fdo`ffndg`s m` onhrds, r`vnstjs, jrfuods, ágmnf`s hnhondkrêifds, r`sóa`g`s y t`sns `g t`xtd fdapo`td `g ngkoîs y `spjúdo, qu` pu`m`g s`r fdgsuotjmjs m`sm` oj r`m m`o V@GJ. 8. bp3//hnhondt`fj.s`gj.`mu.fd/ bp3//hnhondt`fj.s`gj.`mu.fd/ mjr fonf `g hjs`s m` mjtds y pu`m` jff`m`r j3 `-hrjry, Kjo`, Kjoî F`gkjk` O`jrgngk, Dfîjgd pjrj jmangnstrjfnög, Lgdv`o, Dfîjgd ugnv`rsntjs U&A, Urdqu`st ;. FDG]XDO M@O MDFPA@G]D Gdahr` Jutdr (`s)

Fjrkd

Xnfjrmd @grnqu` H`gjvnm`s Dfbdj

Ngstruftdr

M`p`gm`gfnj

I`fbj

F`gtrd m` V`rvnfnds igjgfn`rds Fdgtjhnonmjm Fddrmngjfnög fdgtjhnonmjm y igjgzjs

Mnfn`ahr` 85:0

V@XYNFND GJFNDGJO M@ JUX@GMNSJC@ V@GJ Urdf`mnan`gtd m` M`sjrrdood Furrnfuojr KPÁJ M@ JUX@GMNSJC@

X`vnsnög y Jprdhjfnö g3

^jnr Kjrfîs Fjgood

Ngstruftdr

FVI - Fddrmngjfnög fdgtjhnonmjm y igjgzjs

Mnfn`ahr` 85:0

^uoy @sp`rjgzj Êvnoj Yjrkjs

Ngstruftdr

FVI - Fddrmngjfnög fdgtjhnonmjm y igjgzjs

Mnfn`ahr` 85:0

Êgk`oj Nsjmdrj Fjrmdgj Muqu`

Oám`r M`sjrrdood Furrnfuojr

FVI - Fddrmngjfnög fdgtjhnonmjm y igjgzjs

@g`rd 85:9

Fddrmngjmdrj

FVI - Fddrmngjfnög fdgtjhnonmjm y igjgzjs

@g`rd 85:9

Vt`ooj Ujtrnfnj Yjrkjs

2. FDG]XDO M@ FJAHNDV Gdahr`

Fjrkd

M`p`gm`gfnj

I`fbj

Xjzög m`o Fjahnd

 

Jutdr (`s)

Johj Oufy @spnj

Fdgtjmdr Uóhonfd

FVI Fddrmngjfnög fdgtjhnonmjm y igjgzjs

Ajrzd 85:;

Ajráj Fdgsu`od Jo`cd Fjgt`

ngstruftdr

fdgtjhnonmjm

Ajyd 85:;

Jftujonzjfnög drajtd

^uoy @sp`rjgzj Jvnoj Yjrkjs

Ngstruftdr

FVI -

Ajyd 85:;

Jftujonzjfnög drajtd

Fddrmngjfnög fdgtjhnonmjm y igjgzjs

X`vnsnög y Jprdhjfnö g3

Jftujonzjfnög drajtd

Cjsho`nmy Fdgtr`rjs H`otrêg

Vt`ooj Ujtrnfnj Yjrkjs

Oám`r M`sjrrdood Furrnfuojr

Fddrmngjmdrj

FVI ‖ Pgnmjm U`mjköknfj

FVI Fddrmngjfnög fdgtjhnonmjm y igjgzjs

Ajyd 85:;

Jftujonzjfnög drajtd

Ajyd 85:;

Jftujonzjfnög drajtd