Guia Contable Digital
June 9, 2023 | Author: Anonymous | Category: N/A
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Ômt`le ectuem`zec`óh 50.26.>5
Ouìe Cjhtenma >2>5 Rr`hc`pemas ietjs cjhtenmas, cjht enmas, f`hehc`arjs, menjremas y tr`nuter`js
@hi`ca Cjhten`m`iei y f`hehzes
23
• Cjhcaptjs Cjhcaptjs fuhielahtemas
3
• Rmeh cjhtenma cjhtenma oaharem alpraser`em
1
• Hjrles `htarhec`jhemas ia `hfjrlec`óh f`hehc`are (H@@F)
55
• Asteijs f`hehc`arjs nås`cjs
51
• ^et`js f`hehc`arjs
>>
Menjrem
>1
• Cjhtretjs ia trenedj
>1
• Nahaf`c`js menjremas
>6
• Yr`nutjs menjremas
>?
Yr`nutec`óh
>0
• Yeses ia `lpuastj e me rahte
>0
• ^aoìlahas tr`nuter`js
3>
• M`nrjs y rao`strjs cjhtenmas cjhtenmas
33
• Yenme ia vahc`l`ahtjs ia jnm`oec`jhas
31
3
Ouìe Cjhtenma >2>5
CJHYEN@M@IEI P F@HEHTES CJHCARYJS FQHIELAHYEMAS Me cuahte Y`aha ijs cjmulhes nås`ces ijhia sa rao`streh mjs eulahtjs y i`sl`huc`jhas, mjs cuemas sa mmeleh ljv`l`ahtjs. Rere s`lpm`f`cer mes pertas ia uhe cuahte y cjlprahiarmes sa raprasahte oråf`celahta cjh uhe ”Y“. Iana
Genar
• Em meij `zqu`arij sa ma iahjl`he iana, ceroj j iàn`tj. • ^ao`strer uh ljhtj ah am meij `zqu`arij ia me cuahte sa mmele ceroer j ian`ter.
• Em meij iaracgj sa ma mmele genar, enjhj j crài`tj. • ^ao`strer uh ljhtj ah am meij iaracgj ia me cuahte sa ma iahjl`he enjher j ecrai`ter.
• Etreies me ceht`iei ehjtec`jhas rao`siam meijia `zqu`arij sa ma iahjl`he ljv`l`ahtj iauijr, iàn`tjs j cerojs. • Me sule ah sjmas qua errjda am ljv`l`ahtj iauijr, iana sar rasteie iam ecraaijr. S` me i`farahc`e iam meij `zqu`arij as leyjr, sa i`ca qua me cuahte prasahte semij iauijr. i auijr.
• Etreies me ceht`iei ehjtec`jhas rao`siam meijiaiaracgj sa ma mmele ljv`l`ahtj ecraaijr, crài`tjs j enjhjs. • Me sule ah sjmas qua errjda am ljv`l`ahtj ecraaijr, iana sar rasteie iam iauijr. S` me i`farahc`e iam meij iaracgj as leyjr, sa i`ca qua me cuahte prasahte semij ecraaijr.
Yàrl`hjs fracuahtas ah ramec`óh cjh mes cuahtes Enr`r
Craer uhe cuahte, ut`m`zerme pjr pr`lare vaz.
Semier
Ehjter am `lpjrta qua sae hacaser`j y ah am meij eiacueij (iana j
Carrer
genar), ia lehare qua am semij ia me cuahte sae carj. @hut`m`zer uhe cuahte pere `lpai`r su pjstar`jr usj. Rere carrer uhe cuahte ehtas gey qua semierme.
Rert`ie ijnma Yjij gacgj acjhól`cj iana rao`strersa cjh uh es`ahtj cjhtenma ia `ouem vemjr ah mjs iàn`tjs y crài`tjs, as iac`r qua am vemjr ia mjs iàn`tjs iana sar `ouem em vemjr ia mjs crài`tjs.Ah asa saht`ij, iana cjhs`iarersa qua4 e) Hj gey iauijr s`h ecraaijr, y v`cavarse n) Uu`ah rac`na as iauijr iauijr,, qu`ah ahtraoe as ecraaijr c) Am vemjr ia mes ahtr ahtreies eies as `ouem em vemjr ia mes sem`ies
9
Ouìe Cjhtenma >2>5
^aomes ia ceroj y enjhj Rjialjs raprasahtermes raprasahtermes ia me s`ou`ahta fjrle
^aomes ia ceroj y enjhj 5.
Em ceroer e uhe cuahte ia ect`vj
eulahte
su semij.
>. 3.
Em enjher e uhe cuahte ia ect`vj Em ceroer e uhe cuahte ia oestjs
i`sl`huya eulahte
su semij. su semij.
9.
Em enjher e uhe cuahte ia oestjs
i`sl`huya
su semij.
1.
Em ceroer e uhe cuahte ia pes`vj
i`sl`huya
su semij.
6.
Em enjher e uhe cuahte ia pes`vj
eulahte
su semij.
?.
Em ceroer e uhe cuahte ia petr`ljh`j
i`sl`huya
su semij.
7.
Em enjher e uhe cuahte ia petr`ljh`j
eulahte
su semij.
0.
Em ceroer e uhe cuahte ia `horasjs
i`sl`huya
su semij.
52.
Em enjher e uhe cuahte ia `horasjs
eulahte
su semij.
Me acuec`óh cjht cjhtenma enma Me v`hcumec`óh ia mes cuahtes pjr afactj ia me pert`ie ijnma oahare me s`ou`ahta raprasahtec`óh cjhtenma. Ect`vj <
Res`vj
+
Retr`ljh`j Retr`ljh`j
Ect`vj <
Res`vj
+
Cep`tem + ^asumteijs ^asumteijs
Ect`vj <
Res`vj
+
(Cep`tem + @horasjs - Oestjs) Oestjs)
Cjlj sa trete ia uhe acuec`óh, mjs oestjs puaiah celn`ersa ia meij; parj ah asa cesj celn`eh ia s`ohj, y me `ouemiei quaierìe4
Ect`vj + Oestjs Oestjs < Res`vj + Cep`t Cep`tem em + @horasjs (Oahare cuahtes iauijres) (Oahareh cuahtes ecraaijres)
Ouìe Cjhtenma >2>5
1
RMEH CJHYENMA OAHA^EM ALR^ASE^@EM (RCOA) ( RCOA) Iasceroe am cetåmjoj ah Axcam iam huavj RCOA equì Iasceroe me ômt`le vars`óh iam RCOA equì Ômt`le vars`óh Am cjhduhtj ia cuahtes qua sa lehade ah uhe aht`iei j alprase sa mmele cetåmjoj ia cuahtes. Ah am Rarô, am cetåmjoj jf`c`em as am Rmeh Cjhtenma Oaharem Alpraser`em (RCOA), cuye ômt`le vars`óh fua eprjneie pjr ^asjmuc`óh iam Cjhsadj Hjrlet`vj ia Cjhten`m`iei H´ 22>->250-AF/32, 22>->250-AF/32, ah v`oahc`e iasia am >2>2.
Jndat`vjs Sjh jndat`vjs iam RCOA4 e) Me eculumec`óh ia `hfjrlec `hfjrlec`óh `óh sjnra mjs gacgjs acjhól acjhól`cjs `cjs qua uhe aht`iei iana rao`strer saoôh mes ect`v`ieias qua raem`ze, ia ecuarij cjh uhe astructure ia cói`ojs qua culpme cjh am ljiamj cjhtenma jf`c`em ah am Rarô, qua as am ia mes Hjrles @htarhec`jhemas ia @hfjrlec`óh F`hehc`are - H@@F; n) Rrjpjrc`jher e mes aht`ieias mjs cói`ojs cjhtenmas pere am rao`strj ia sus trehsecc`jhas, trehsec c`jhas, qua mas parl`teh, tahar uh oreij ia ehåm`s`s eiacueij, y cjh nesa ah ammj, jntahar asteijs f`hehc`arjs qua rafmadah su s`tuec`óh f`hehc`are, rasumteijs ia jparec`jhas y fmudjs ia afact`vj; c) Rrjpjr Rrjpjrc`jher c`jher e mjs jroeh`sljs suparv`sjras y ia cjhtrjm, cjhtrjm, `hfjrlec`óh ast astehehier`zeie ia mes trehsecc`jhas qua mes aht`ieias afactôeh.
Alpmaj ia mes cuahtes •
•
Me cjht cjhten`m`iei en`m`iei ia mes aht`ieias sa iana ahcjhtr ahcjhtrer er suf`c`ahtalahta iatemmeie pere fec`m`ter me axpjs`c`óh ia mjs gacgjs acjhól`cjs, em amenjrer asteijs f`hehc`arjs cjlpmatjs y jtre `hfjrlec`óh f`hehc`are.
Mes jparec`jhas sa ianah rao`str rao`strer er ah mes cuahtes cuahtes qua cjrraspj cjrraspjhiah hiah e su heturemaze. • Mes aht`ieias ianah astenmacar astenmacar ah sus pmehas ccjhtenmas jhtenmas geste c`hcj iìo`tjs, mjs qua sa geh astenmac`ij pere am rao`strj ia me `hfjrlec`óh saoôh me ômt`le vars`óh iam RCOA. Mes aht`ieias puaiah `hcjrpjrer iìo`tjs ei`c`jhemas, saoôh mas sae hacaser`j, lehtah`ahij me astructure nås`ce i`spuaste pjr am pmeh cjhtenma. Yemas Yemas iìo`tjs ei`c`jhemas puaiah parl`t`r am usj ia i`farahtas ljhaies; jparec`jhas ah i`st`htes mìhaes ia haojc`js j åraes oajoråf`ces; leyjr iatemma ia `hfjrlec`óh, ahtra jtrjs. S` mes aht`ieias iaserrjmmeh lås ia uhe ect`v`iei acjhól`ce, sa ianah astenmac astenmacar ar mes suncuahtes y i`v`s`jher`es qua saeh hacaser`es pere am rao`strj pjr sapereij ia mes jparec`jhas qua cjrraspjhiah e ceie ect`v`iei acjhól`ce.
6
Ouìe Cjhtenma >2>5
• Mes aht`ieias puaiah ut`m`zer ut`m`zer mjs cói`ojs cói`ojs e h`v h`vam am ia ijs iìo`tjs iìo`tjs (cuahtes) (cuahtes) y tras iìo`tjs (suncuahtes) qua hj geh s`ij f`deijs ah am RCOA, s`alpra qua sjm`c`tah e me I`racc`óh Oaharem ia Cjhten`m`iei Rônm`ce iam LAF, me eutjr`zec`óh cjrraspjhi`ahta, e f`h ia mjorer uh usj gjljoàhaj.
Astructure Am pmeh cjht cjhtenma enma t`aha uhe darerquìe ia geste c`hcj h`vamas j iìo`tjs, ia ecuarij e me `hfjrlec`óh qua sa qu`are iatemmer. Adalpmj Amalahtj Sa `iaht`f`ce cjh am pr`lar iìo`tj y cjrraspjhia e mjs amalahtjs ia mjs asteijs a steijs f`hehc`arjs, axcaptj per peree am iìo`tj ”7“ qua cjrraspjhia e me eculumec`óh ia `hfjrlec`óh pere `hi`ceijras hec`jhemas, y am iìo`tj iìo` tj ”2“ pere cuahtes ia jriah.
>
Ect`vj raem`zenma
>?
Ect`vjs hj cjrr`ahtas lehtah`ijs pere me vahte
>?>
Rrjp`aieias, pmehte y aqu`pj
^unrj j cuahte E h`vam ia ijs iìo`tjs, as am h`vam lìh`lj ia prasahtec`óh ia asteijs f`hehc`arjs raquar`ijs, ah tehtj cmes`f`ce mjs semijs ia ecuarij e heturemazes i`st`htes.
Suncuahte Eculume cmesas ia ect`vjs, pes`vjs, petr`ljh`j hatj, `horasjs y oestjs iam l`slj runrj, iaseoraoåhijsa e h`vam ia tras iìo`tjs
I`v`s`jher`e Sa iascjlpjha ah cuetrj iìo`tjs. @iaht`f`ce am t`pj j me cjhi`c`óh ia me suncuahte, u jtjroe uh leyjr h`vam ia aspac`f`c`iei e me `hfjrlec`óh prjv`ste pjr mes suncuahtes. As am cesj pjr adalpmj, ia mes cuahtes pjr cjnrer j peoer cjlarc`emas; ia mjs n`ahas ia prjp`aiei, pmehte y aqu`pj, y ia mjs tr`nutjs.
Rmehte >?>2
ahprjiuctjre prjiucc`óh
>?>25
Cjstj
Suni`v`s`jher`e Sa prasahte e h`vam ia c`hcj iìo`tjs. @hi`ce vemuec`óh cuehij ax`sta lås ia uh làtjij pere lai`rme, u jtjroe uh h`vam ia aspac`f`c`iei leyjr. Rjr adalpmj, ah am cesj ia mes prjp`aieias ia `hvars`óh y prjp`aiei, pmehte y aqu`pj, sa i`st`houa mjs m js cjlpjhahtas ia cjstj, ravemuec`óh, cjstj ia f`hehc`ec`óh y vemjr rezjhenma.
?
Ouìe Cjhtenma >2>5
Cmes`f`cec`óh ia mes cuahtes Rjialjs cmes`f`cer mes cuahtes ia ecuarij e mjs s`ou`ahtas orupjs4 Orupj
Cuahtes iam asteij ia s`tuec`óh f`hehc`are
Cuahtes iam asteij ia rasumteijs Cjhten`m`iei ehemìt`ce ia axpmjtec`óh Cuahtes ia jriah
Amalahtj
Cuahtes
5. EEcct`vj i`spjh`nma y ax`o`nma
52 - 50
>. Ect`vj raem`zenma
>2 - >0
3. Ect`vj `hljv`m`zeij
32 - 30
9. Res`vj
92 - 90
1. Retr`ljh`j hatj
12 - 10
6. Oestjs pjr heturemaze
62 - 60
?. @horasjs
?2 - ?0
7. Semijs `htarlai`er`js ia oast`óh y iatarl`hec`óh iam rasumteij iam adarc`c`j
72 - 70
0. Cjstjs ia prjiucc`óh y oestjs pjr fuhc`óh
02 - 00
Cuahtes ia jriah iauijres
(m`nra) 25 - 29
Cuahtes ia jriah ecraaijres
26 - 20
7
Ouìe Cjhtenma >2>5
CQAHYES IAM ASYEIJ IA S@YQEC@ÓH F@HEHC@A^E Cuahtes iam Ect`vj Amalahtj 5
Amalahtj >
Amalahtj 3
Cuahtes iam Res`vj
Cuahtes ia Retr`ljh`j
Amalahtj 9
Amalahtj 1
52 Afact`vj y aqu`vemahtas ia afact`vj
>2 Larceiarìes
32 @hvars`jhas ljn`m`er`es
92 Yr`nutjs, prastec`jhas y epjrtas em s`stale pônm`cj ia pahs`jhas y ia semui pjr peoer
12 Cep`tem
55 @hvars`jhas f`hehc`ares
>5 Rrjiuctjs tarl`heijs
35 Rrjp`aieias ia `hvars`óh
^aluharec`jhas y pert`c`95 ^aluharec`jhas pec`jhas pjr peoer
15 Ecc`jhas ia `hvars`óh
5> Cuahtes pjr cjnrer cjlarc`emas – Yarcarjs
>> Sunprjiuctjs, iasacgjs y iaspari`c`js
3> Ect`vjs pjr iaracgj ia usj
9> Cuahtes pjr peoer cjlarc`emas - Yarcarjs
1> Cep`tem ei`c`jhem
53 Cuahtes pjr cjnrer cjlarc`emas – ^amec`jheies
>3 Rrjiuctjs ah prjcasj
33 Rrjp`aiei, pmehte y aqu`pj
93 Cuahtes pjr peoer cjlarc`emas - ^amec`jheies
59 Cuahtes pjr cjnrer em parsjhem, e mjs ecc`jh`stes (sjc`js) y i`ractjras
>9 Letar`es pr`les
39 @hteho`nmas
99 Cuahtes pjr peoer e mjs ecc`jh`stes (sjc`js, pertìc`pas) y i`ractjras
>1 Letar`emas eux`m`eras, sul`h`strjs y rapuastjs
31 Ect`vjs n`jmóo`cjs
91 Jnm`oec`jhas f`hehc`ares
56 Cuahtes pjr cjnrer i`varses – Yarcarjs
>6 Ahvesas y alnemedas
36 Iasvemjr`zec`óh ia ect`vj `hljv`m`zeij
96 Cuahtes pjr peoer i`varses – Yarcarjs
16 ^asumteijs hj raem`zeijs
5? Cuahtes pjr cjnrer i`varses – ^amec`jheies
>? Ect`vjs hj cjrr`ahtas 3? Ect`vj i`far`ij lehtah`ijs pere me vahte
9? Cuahtes pjr peoer i`varses – ^amec`jheies
1? Axcaiahta ia ravemuec`óh
57 Sarv`c`js y jtrjs cjhtreteijs pjr eht`c`peij
>7 @hvahter`js pjr rac`n`r
37 Jtrjs ect`vjs
97 Rrjv`s`jhas
17 ^asarves
50 Ast`lec`óh ia cuahtes ia cjnrehze iuijse
>0 Iasvemjr`zec`óh ia `hvahter`js
30 Iaprac`ec`óh y eljrt`zec`óh eculumeijs
90 Res`vj i`far`ij
10 ^asumteijs eculumeijs
0
Ouìe Cjhtenma >2>5
CQAHYES IAM ASYEIJ IA ^ASQMYEIJS Cuahtes ia Oestjs pjr heturemaze
Cuahtes ia @horasjs pjr heturemaze
Amalahtj 6
Amalahtj ?
Cuahtes ia Semijs `htarlai`er`js ia oast`óh y ijs iatarl`hec`óh rasumteijs rasumte iam adarc`c`jia mjs Amalahtj 7
62
Cjlpres
?2
Vahtes
72
Leroah cjlarc`em
65
Ver`ec`óh ia `hvahter`js
?5
Ver`ec`óh ia me prjiucc`óh emlecaheie
75
Rrjiucc`óh iam adarc`c`j
6>
Oestjs ia parsjhem y i`ractjras
?>
Rrjiucc`óh ia ect`vj `hljv`m`zeij
7>
Vemjr eoraoeij
63
Oestjs ia sarv`c`js prasteijs pjr tarcarjs
?3
Iascuahtjs, ranedes y njh`f`cec`jhas jntah`ijs
73
Axcaiahta nrutj (`hsuf`c`ahc`e nrute) Axcaiahta ia axpmjtec`óh
69
Oestjs pjr tr`nutjs
?9
Iascuahtjs, ranedes y njh`f`cec`jhas cjhcai`ijs
79
^asumteij ia axpmjtec`óh
61
Jtrjs oestjs ia oast`óh
?1
Jtrjs `horasjs ia oast`óh
71
^asumteij ehtas ia pert`c`pec`jhas a `lpuastjs
66
Ràri`ie pjr lai`c`óh ia ect`vjs hj f`hehc`arjs em vemjr rezjhenma
?6
Oehehc`e pjr lai`c`óh ia ect`vjs hj f`hehc`arjs em vemjr rezjhenma
6?
Oestjs f`hehc`arjs
??
@horasjs f`hehc`arjs
67
Vemuec`óh y iatar`jrj ia ect`vjs y prjv`s`jhas
?7
Ceroes cun`artes pjr prjv`s`jhas
77
@lpuastj e me rahte
60
Cjstj ia vahtes
?0
Ceroes `lputenmas e cuahtes ia cjstjs y oestjs
70
Iatarl`hec`óh iam rasumteij iam adarc`c`j
52
Ouìe Cjhtenma >2>5
CQAHYES IA CJHYEN@M@IEI EHEMÌY@CE IA AWRMJYEC@ÓH P CQAHYES IA J^IAH Cjhten`m`ie Cjhten`m`iei i ehemìt`ce ia axpmjte axpmjtec`óh4 c`óh4 cjstjs ia prjiucc`óh y oestjs pjr fuhc`óh
Cuahtes ia jriah
Amalahtj 0(5)
Amalahtj 2
02 Cjstj ia prjiucc`óh 05 Cjstj iam sarv`c`j
Cuahtes ia jriah iauijres 25 N`ahas y vemjras ahtraoeijs 2> Iaracgjs sjnra `hstrulahtjs f`hehc`arjs 23 Jtres cuahtes ia jriah iauijres
09 Oestj eil`h`stret`vjs 01 Oestjs ia vahtes
29 Cjhtrepert`ie cuahtes ia jriah iauijres Cuahtes ia jriah ecraaijres 26 N`ahas y vemjras rac`n`ijs
0? Oestjs f`hehc`arjs
2? Cjlprjl`sjs sjnra `hstrulahtjs f`hehc`arjs 27 Jtres cuahtes ia jriah ecraaijres 20 Cjhtrepert`ie cuahtes ia jriah ecraaijres
(5) Am huavj RCOA hj `hcmuya mes cuahtes iam amalahtj 0, ye qua mes l`sles ianah oaharersa ah nesa em raquar`l`ahtj prjp`j ia me aht`iei. Mes cuahtes prasahteies sjh prjpuastes prjpuastes pjr me ai`tjr`em, pui`ahij astes sar rajroeh`zeies, lji`f`ceies y/j elpm`eies e cr`tar`j iam cjhteijr.
Ouìe Cjhtenma >2>5
55
HJ^LES @HYA^HEC@JHEMAS IA @HFJ^LEC@ÓH F@HEHC@A^E Iasceroua mes H@@F v`oahtas equì Iasceroua mes H@@F RPLAS v`oahtas equì Mes Hjrles @htarhec`jhemas ia @hfjrlec`óh F`hehc`are (H@@F) sjh pr`hc`p`js cjhtenmas ia ceråctar `htarhec`jhem pere mes alprases qua fec`m`teh me cjlperec`óh esì cjlj me cjlprahs`óh ia me `hfjrlec`óh f`hehc`are, f`hehc`are, y culpmah am jndat`vj ia eyuier e mjs `hvars`jh`st `hvars`jh`stes es y ialås usuer`js ia me `hfjrlec`óh cjhtenma e tjler iac`s`jhas acjhól`ces afact`ves. Am jroeh`slj ahceroeij ia al`t`r astes hjrles as me Duhte ia Hjrles @htarhec`jhemas ia Cjhten`m`iei j @ESN pjr sus s`omes ah `homàs. ^amec`óh cjh am RCOA Rere me epm`cec`óh iam pmeh cjhtenma as raqu`s`tj jnsarver mj qua astenmacah mes H@@F.. Ia lehare ei`c`jhem y s`h pjhar ah r`asoj me epm`cec`óh ia mj i`spuastj pjr H@@F astes hjrles, sa iana cjhs`iarer mes hjrles iam iaracgj, me dur`spruiahc`e y mjs usjs y cjstu cjstulnras lnras larceht`mas.
Ômt`le vars`óh jf`c`em`zeie Am ômt`lj sat ia H@@F v`oahta ah am Rarô fua jf`c`em`zeij pj pjrr ^asjmuc`óh iam Cjhsa-
dj Hjrlet`vj ia Cjhten`m`iei H´ 22 225->2>2-AF 5->2>2-AF/32 /32 a `hcmuya4 •
Lercj Cjhcaptuem pere me @hfjrlec`óh F`hehc` F`hehc`are are
•
H@@F (Hjrles @htarhec`jhemas ia @hfjrlec`óh F`hehc`are)
•
H@C (Hjrles @htarhec`jhemas ia Cjhten`m`iei)
•
C@H@@F (@htarprat (@htarpratec`jhas ec`jhas e mes H@@F)
•
S@C (@htarpratec`jhas (@htarpratec`jhas e mes H@C)
H@@F pere mes RPLAS Mes H@@F pere mes paquaões y lai`ehes alprases sjh uhe vars`óh s`lpm`ceie ia mes H@@F cjlpmates y cjhsteh ia 31 sacc`jhas y uh omjser`j. Euhqua t`ahah ver`es saladehzes cjh sus fuahtas teln`àh prasahteh i`farahc`es, sjnra tjij ah mj ramec`jheij e me `hfjrlec`óh e ravamer ah mes hjtes e mjs asteijs f`hehc`arjs. Fuarjh punm`ceies pjr pr`lare vaz ah >220 pjr @ESN y me ômt`le vars`óh jf`c`em`zeie ah am peìs as me cjrraspjhi`ahta em >251, me cuem fua eprjneie pjr ^asjmuc`óh iam Cjhsadj Hjrlet`vj ia Cjhten`m`iei H´ 223->2>2 223->2>2-AF -AF/32. /32.
5>
Ouìe Cjhtenma >2>5
@HYA^R^AYEC@JHAS @HYA^R^AYEC@JHAS IA MES HJ^LES @HYA^HEC@JHEMAS IA @HFJ^LEC@ÓH F@HEHC@A^E – C@H@@F
H@@F4 HJ^LES @HYA^HEC@JHEMAS IA @HFJ^LEC@ÓH F@HEHC@A^E H´
5
Iahjl`hec`óh
Eijpc` Eijpc`óh óh pjr pr`l pr`lar aree vaz ia me mess Hjrles Hjrles @htar @htarhec hec`jh `jhema emass ia @hfjrlec`óh F`hehc`are
H´
Iascr`pc`óh
5
Celn`js ah pes`vjs ax`stahtas pjr rat`rj iam sarv`c`j, rasteurec rasteurec`óh `óh y s`l`meras
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Epjrtec`jhas ia sjc`js ia aht`ieias cjjparet`ves a `hstrulahtjs s`l`meras
1
Iaracgjs pjr me pert`c`pec`óh ah fjhijs pere am rat`rj iam sarv`c`j, me rasteurec`óh y me ragen`m`tec`óh lai`jeln`ahtem
6
Jnm`oec`jhas suro`ies ia me pert`c`pec`óh ah larceijs aspacìf`cjs – ras`iujs ia eperetjs amàctr`cjs y amactróh`cjs
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Epm`cec`óh iam prjcai`l`ahtj ia ra axpras`óh saoôh me H@C >0 `hfjrlec`óh f`hehc`are ah acjhjlìes g`par`hfmec`jher`es
>
Reo eojs js nes nesei eijs js ah ah ec ecc` c`jh jhas as
3
Cjln Cjln`h `hec ec`j `jha hass ia h hao aojc jc`j `jss
9
Cj Cjh htr tret etjs js ia saou saourrj(5)
1
Ect`vjs Ect`vjs hj cjrr`aht cjrr`ahtas as le lehtah htah`ijs `ijs pere me va vahte hte y jparec` jparec`jhas jhas i`scjht`hueies
6
Axpmjr Axpmjrec` ec`óh óh y avemu avemuec` ec`óh óh ia rac racurs ursjs js l`har l`harema emass
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@hstru @hstrulah lahtjs tjs f`he f`hehc hc`ar `arjs4 js4 @hfjr @hfjrlec lec`óh `óh e rava ravamer mer
7
Saol Saolah ahtj tjss i iaa jjpa parrec ec`ó `óh h
0
@hst @hstru rula laht htjs js f`he f`hehc hc`a `arj rjss
52 @hfj @hfjrlec` rlec`óh óh F`heh F`hehc`ar c`aree @htarl @htarlai`e ai`e y Iatar`jrj Iatar`jrj iam Vem Vemjr jr
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Asteij Asteijss f`he f`hehc` hc`ar arjs js cjhs cjhsjm` jm`iei ieijs js
5> Ecuar Ecuarijs ijs i iaa cjhca cjhcas`óh s`óh ia sa sarv`c`js rv`c`js
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Ecua Ec uari rijs js cjhd cjhduh uhtj tjss
5>
@hfjr @hfjrlec`ó lec`óh h e ravamer ravamer sjn sjnra ra per pert`c`p t`c`pec`jh ec`jhas as ah jtres jtres aht`ieias aht`ieias
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Lai` Lai`c` c`óh óh i iam am vem vemjr jr rez rezjh jhen enma ma
56 Cjnartures ia uhe `hvars`óh hate aah h uh haojc`j ah am axtrehda axtrehdarj rj
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Cuah Cuahtes tes ia i`far`l`ah i`far`l`ahtjs tjs ia ect`v ect`v`ieia `ieiass rraoume aoumeies ies
5? I`str`nuc`jhas I`str`nuc`jhas e mjs prjp prjp`ater`js `ater`js ia ect`v ect`vjs js i`st`h i`st`htjs tjs em af afact`vj act`vj
51
@hora @horasjs sjs ia ect`v`ie ect`v`ieias ias jr jri`her i`her`es `es prjcaia prjcaiahtas htas i iaa cjhtret cjhtretjs js cjh cm`ahtas
50 Cehcamec`óh Cehcamec`óh ia p pes`vjs es`vjs f`hehc`arjs f`hehc`arjs ccjh jh `hstru `hstrulahtjs lahtjs ia p petr`ljh etr`ljh`j `j
56
Errahiel`ahtjs
(5) Me ^as. CHC H´ 223->250-AF/32 223->250-AF/32 sust`tuya me H@@F 9 pjr me H@@F5? (Cjhtretjs ia sa saourj); ourj); hj jnstehta, aste H@@F ahtrerå ah v`oahc`e ah am >2>5 ia ecuarij e @ESN, pjr mj qua am usj ia me H@@F 9 s`oua v`oahta. Sa puaia eiamehter me epm`cec`óh ia me H@@F 5?.
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H@C 50 – Am mìl`ta ia uh ect`vj pjr nahaf`c`js iaf`h`ijs, jnm`oec`óh ia lehtahar uh h`vam lìh`lj ia f`hehc`ec`óh y su `htarecc`óh
>2 Cjstj ia iasljhta ah me fesa ia prjiucc`óh ia uhe l`he e c`amj en`art en`artjj >5 Or Orev evål ålah ahas as >> Yrehsecc`jhas Yrehsecc`jhas ah ljhaie axtrehdar axtrehdaree y ccjhtrepras jhtreprastec`jhas tec`jhas eh eht`c`peies t`c`peies >3 @hcart`iulnra frahta e mjs tr tretel`ahtjs etel`ahtjs iam `lpuas `lpuastj tj e mmes es oehehc`es
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Ouìe Cjhtenma >2>5
H@C4 HJ^LES @HYA^HEC@JHEMAS IA CJHYEN@M@IEI H´
Iahjl`hec`óh
3>
@hstrulah @hstrulahtjs tjs F`heh F`hehc`ar c`arjs4 js4 Rras Rrasahte ahtec`óh c`óh
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Oe Oehe hehc hc`e `ess p pjr jr Ec Ecc` c`óh óh
5
Rrasahtec`óh ia Asteijs F`hehc`arjs
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@hfjrl @hfjrlec` ec`óh óh f`hehc f`hehc`ar `aree `hta `htarla rlai`e i`e
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@hvahter`js
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Iat Iatar` ar`jrj jrj iam vem vemjr jr ia ia mj mjss ec ect`v t`vjs js
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Asteij ia fmudjs ia afact`vj
3?
Rrjv`s`jha Rrjv`s`jhas, s, pes` pes`vjs vjs cjh cjht`hoa t`hoahtas htas y ec ect`vjs t`vjs ccjht`h jht`hoaht oahtas as
7
Rjmìt`ces cjhtenmas, celn`js ah mes ast`lec`jhas cjhtenmas y arrjras
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Ec Ect`v t`vjs js `hte `hteho ho`n `nma mass
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@hstrulah @hstrulahtjs tjs f` f`hehc hehc`arjs `arjs44 ^ac ^acjhjc jhjc`l`ah `l`ahtj tj y lai lai`c`óh `c`óh
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Gacgjs jcurr`ijs iaspuàs iam par`jij sjnra am qua sa `hfjrle
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Rrjp Rrjp`a `aie ieia iass ia `hv `hvar ars` s`óh óh
5>
@lpuastj e mes oehehc`es
95
Eor` Eor`cu cummtur ture
56 50
Rrjp`aieias, pmehte y aqu`pj Nahaf`c`js e mjs alpmaeijs
>2
Cjhten`m`zec`óh ia mes sunvahc`jhas iam ojn`arhj a `hfjrlec`óh e ravamer sjnra eyuies ounarhelahtemas
>5
Afactj ia mes Ver`ec`jhas ah mes teses ia celn`j ia me Ljhaie Axtreh dare
@HYA^R^AYEC@JHAS @HYA^R^AYEC@JHAS IA MES H@C – S@C
>3
Cjstjs pjr pràsteljs
>9
@hfjrlec`óh e ravamer sjnra pertas ramec`jheies
>6
Cjhten`m`zec`óh a `hfjrlec`óh f`hehc`are sjnra pmehas ia nahaf`c`j pjr rat`rj
>?
Asteijs f`hehc`arjs sapereijs
>7
@hvars`jhas ah esjc`eies y haojc`js cjhduhtjs
>0
@hfjrlec`ó @hfjrlec`óh h f`hehc`ar f`hehc`aree ah ac acjhjlì jhjlìes es g`par`hfm g`par`hfmec`jh ec`jher`es er`es
H´
Iahjl`hec`óh
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@htr @htrji jiuc ucc` c`óh óh i iam am Aur Aurjj
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Eyuies ounarhelahtemas - S`h ^amec`óh Aspacìf`ce cjh Ect`v`ieias ia Jparec`óh
>1
@lpuastj e mes oehehc`es – Celn`js ah me S`tuec`óh F`scem ia me Aht`iei j ia sus Ecc`jh`stes
>0 Ecuar Ecuarijs ijs ia cjh cjhcas cas`óh `óh ia sarv` sarv`c`js; c`js; `hf `hfjrlec jrlec`óh `óh e ravamer ravamer 3> Ect`v Ect`vjs js `ht `hteho`n eho`nmas mas – Cjst Cjstjs js ia s`t`js _an
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Ouìe Cjhtenma >2>5
SACC@JHAS IA MES H@@F RE^E MES RPLAS H´ 5
Hjlnra Raqu Raquaõ aões es y Lai Lai`e `ehe hess AAht ht`i `iei eias as
H´ 57
Hjlnra Ect`vj Ect`vjss @hteh @hteho`n o`nmas mas I`st`h I`st`htjs tjs i iaa me R Rmus musve vemìe mìe
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Cjh Cjhca capt ptjs js y Rr`hc` Rr`hc`p`j p`jss Fuh Fuhiel ielah ahtem temas as
50
Cjl Cjln`h n`hec` ec`jha jhass ia Ha Haojc ojc`js `js y Rmusv Rmusvemì emìee
3
Rras Rrasah ahte tec` c`óh óh ia Ast Astei eijs js FF`h `heh ehc` c`ar arjs js
> >22
Erra Errah hiel` iel`aahtjs htjs
9
Aste Asteij ij ia S`tue S`tuec` c`óh óh F`he F`hehc hc`a `are re
>5
Rrjv Rrjv`s `s`j `jha hass y C Cjh jht`h t`hoa oahc hc`e `ess
1
Asteij Asteij i iam am ^a ^asum sumtei teijj `htaor `htaorem em y As Astei teijj ia ^asum ^asumtei teijs js
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Res es`v `vjs js y Ret Retr` r`lj ljh` h`jj
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Asteij ia Celn`js ah am Retr`ljh`j y Asteij ia ^asumteijs y Oehehc`es eculumeies
>3
@horas @horasjs js ia ect ect`v`i `v`ieia eiass jjri` ri`her her`es `es
>9
Su Sunv nvah ahc` c`jh jhas as iam iam O Ojn jn`a `arh rhjj
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Aste Asteij ij ia Fm Fmud udjs js ia Afac Afact` t`vj vj
>1
Cj Cjst stjs js pjr pjr Rrà Rràst stel eljs js
7
Hj Hjte tess e mj mjss AAst stei eijs js F` F`he hehc hc`a `arj rjss
>6
Reo eojs js nese neseij ijss ah ah Ec Ecc`jh c`jhas as
0
Asteij Asteijss F` F`heh hehc`a c`arjs rjs Cjh Cjhsjm sjm`ie `ieijs ijs y Saper Sapereij eijss
>?
Ia Iata tar` r`jr jrjj ia iamm Vem Vemjr jr ia ia mjs mjs Ect`v Ect`vjs js
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Rjmìt Rjmìt`ce `ces, s, As Ast`l t`lec` ec`jha jhass y Arrjra Arrjrass Cjhten Cjhtenmas mas
>7
Na Naha haf` f`c` c`js js e mj mjss Alp Alpma maei eijs js
55
@hstru @hstrulah lahtjs tjs F`h F`hehc ehc`ar `arjs js Nås` Nås`cj cjss
>0
@lpu @lpuas astj tj e mmes es Oe Oehe hehc hc`e `ess
5> 53 53
Jtrjs Ya Yales les ramec ramec`jheij `jheijss cjh cjh mjs @hst @hstrulah rulahtjs tjs FF`hehc `hehc`arjs `arjs @hvahter`js
32
Cjhv Cjhvar ars` s`óh óh i iaa me Ljh Ljhai aiee Axtr Axtreh ehda dare re
35
G`par`hfmec`óh
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@hva @hvars rs`j `jha hass aah h EEsj sjc` c`ei eies es
3>
Gac Gacgjs gjs Jcurr Jcurr`ij `ijss ias iaspuà puàss iam R Rar` ar`jij jij sj sjnr nraa am qua sa @h @hfjr fjrle le
51
@hvars @hvars`jh `jhas as ah Hao Haojc` jc`js js C Cjhd jhduht uhtjs js
33
@hfjrl @hfjrlec` ec`óh óh e ^ava ^avamer mer sjnr sjnraa Rert Rertas as ^ame ^amec`j c`jhei heies es
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Rrjp Rrjp`a `aie ieia iass i iaa @@hv hvar ars` s`óh óh
39
Ec Ect` t`v` v`ie ieia iass Aspa Aspac` c`em em`z `zei eies es
5?
Rrjp Rrjp`a `aie ieia ias, s, R Rme meht htee y AAqu qu`p `pjj
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Yre rehs hs`c `c`ó `óh h e me me H@@F H@@F per peree me mess RPL RPLAS AS
51
Ouìe Cjhtenma >2>5
ASY ASYEIJS EIJS F@HEHC@A^JS NÅS@CJS Mjs asteijs f`hehc`arjs sjh rao`strjs qua sul`h`streh `hfjrlec`óh astructureie ia mes jparec`jhas ia uhe aht`iei ah uhe facge iatarl`heie, esì cjlj su avjmuc`óh acjhól`ce y f`hehc`are ah am par`jij qua cjlprahiah, ia lehare qua fec`m`ta e mjs i`farahtas usuer`js ia me `hfjrlec`óh f`hehc`are me tjle ia iac`s`jhas acjhól`ces. acjhól`ces. Mjs cuetrjs asteijs f`hehc`arjs nås`cjs sjh4 •
Am asteij ia s`tuec`óh f`hehc`are
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Am asteij ia rasumteijs
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Am asteij ia fmudjs ia afact`vj
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Am asteij ia celn`js ah am petr`ljh`j
Eialås, ia ecuarij cjh mes H@@F, uh duaoj cjlpmatj ia asteijs f`hehc`arjs iana `hcmu`r hjtes axpm`cet`ves. axpm`cet`ves. Asta cjhduhtj ia rapjrtas oahareijs pjr me cjhten`m`iei rasumte asahc`em pere pjstar`jrlahta pjstar`jr lahta mmaver e cenj uh ehåm`s`s f`hehc`arj. S@YQEC@ÓH ACJHÓL@CJ-F@HEHC@A^E
Amalahtjs iam RCOA
A M
Asteijs ſthehc`arjs
A A F F
ECY@VJS
RES@VJS
NEMEHCA
R.HA YJ
ACRH
^ASQMYEIJ @ HO ^ A S J S
OESYJS
CQAHYE RPO
ASYEIJ IA FMQDJS IA AFACY@VJ
56
Ouìe Cjhtenma >2>5
Asteij ia s`tuec`óh f`hehc`are Ehtas cjhjc`ij cjlj nemehca oaharem, luastre ia lehare jroeh`zeie y rasul`ie mj qua pjsaa uhe alprase (ect`vjs), mj qua iana e mjs ecraaijras (pes`vjs) y mj qua iana e mjs ecc`jh`stes qua t`ahah su i`harj `hvart`ij ah me alprase (petr`ljh`j j cep`tem cjhtenma). Sa puaia iac`r qua as uhe ”fjtj ”fjtjorefìe“ orefìe“ ia me alprase ah uhe facge iatarl`heie, oaharemlahtaa em 35 ia i`c`alnra. Luastre tjie me g`stjr`e ia me alprase ah fjroaharemlaht le eculumeie iasia su cjhst cjhst`tuc`óh `tuc`óh j craec`óh. Cjhcaptjs `lpjrtehtas iam asteij ia s`tuec`óh f`hehc`are Ect`vjs
Res`vjs
Cjrtj pmezj j cjrr`ahta4 i`harj ah tjies sus fjrles, esì cjlj ax`stahc`es, cuahtes pjr cjnrer ia me aht`iei qua ah uh par`jij ia uh eõj j lahjs sa cjhvart`råh ah i`harj, sa vahiaråh j saråh cjhsul`ies.
E cjrtj pmezj j cjrr`aht cjrr`ahta4 a4 sjh jnm`oec`jhas ia me alprase cjh vahc`l`ahtj e uh eõj j lahjs. Rjr adalpmj4 cuahtes pjr peoer e prjvaaijras y ecraaijras, ijculahtjs pjr peoer (peoeràs y matres ia celn`j),
Rjr ah afact`vj, i`harj ahadalpmj4 nehcjs,i`harj `hvars`jhas ah vemjras, cuahtes pjr cjnrer e cm`ahtas y iauijras, ijculahtjs pjr cjnrer (peoeràs y matres ia celn`js), larceiarìes. Meroj pmezj j hj cjrr`ahta4 `hcmuyah ect`vjs teho`nmas, `hteho`nmas y f`hehc`arjs qua sjh racuparenmas e meroj pmezj. • Ect`vj f`dj4 teln`àh mmeleij prjp`aieias, pmehte y aqu`pj, sjh equammes prjp`aieias ia me aht`iei useies pjr lås ia uh eõj (v`ie ôt`m leyjr e uh adarc`c`j) ah me jparec`óh ia me l`sle. Rjr
pràsteljs nehcer`js, `lpuastjs pjr peoer, cjnrjs eht`c`peijs, suamijs pjr peoer,, prjv`s`jhas, ahtra jtrjs. peoer E meroj pmezj j hj cjrr`ahta cjrr`ahta44 sjh iauies qua t`ahah uh vahc`l`ahtj leyjr e uh eõj. Lucgjs adalpmjs ia asta t`pj ia pes`vj sjh s`l`meras em ia cjrtj pmezj, puas me i`farahc`e sjmj as pjr am t`alpj, cjlj as am cesj ia mjs pràsteljs, mes cuahtes y mjs ijculahtjs pjr peoer. S`h alneroj, gey cjhcaptjs qua pjr su heturemaze sjh axcmus`vjs ia asta pes`vj cjlj mes g`pjtaces j mjs njhjs.
adalpmj4 aqu`pj ia jf`c`he, ljn`m`er`j, uh`ieias ia trehspjrta, lequ`her`e, ai`f`c`js, tarrahj, aqu`pj ia cólputj, cjhstrucc`jhas ah prjcasj. • Ect`vj f`dj `hteho`nma4 sjh ect`vjs hj cjrr`ahtas qua s`h sar fìs`cjs sjh eprjvacgenmas ah am haojc`j. Rjr adalpmj4 petahtas, m`cahc`es, lerces rao`streies, sjfwera , raoemìes, ahtra jtrjs. • Ect`vjs f`hehc`arjs4 pjr adalpmj, cuahtes y ijculahtjs pjr cjnrer e meroj pmezj, `hvars`jhas ah vemjras e meroj pmezj, iapós`tjs ah oerehtìe.
Retr`ljh`j Yeln`àh mmeleij cep`tem cjhtenma, mj cjhfjrleh me epjrtec`óh (ecc`jhas j pert`c`pec`jhas) ia mjs sjc`js lås mes oehehc`es j lahjs mes pàri`ies qua sa jnt`ahah ah mjs adarc`c`js cjhtenmas. Cjhs`iare cjhcaptjs cjlj4 cep`tem sjc`em, pr`le pjr ecc`jhas, ut`m`iei (j pàri`ie) iam adarc`c`j, ut`m`iei (j pàri`ie) ia adarc`c`js ehtar`jras, rasarve maoem, atc.
5?
Ouìe Cjhtenma >2>5
Asteij ia rasumteijs Ehtas mmeleij asteij ia oehehc`es y pàri`ies, luastre mjs nahaf`c`js j pàri`ies qua sa oaharerjh cjlj rasumteij ia mes jparec`jhas ia uhe aht`iei ah uh par`jij ia t`alpj (puaia sar ceie las, tr`lastra j eõj). Cjht`aha mjs `horasjs, mjs oestjs y me ut`m`iei (j pàri`ie) hate. Sjh cjhcaptjs `lpjrtehtas4 Cjhcaptjs `lpjrtehtas iam asteij ia rasumteijs Vahtes hates hates
@lpjrta vahi`ij (ia n`ahas j sarv`c`js), s`h `hcmu`r am @OV j cuemqu`ar jtrj `lpuastj y raståhijma mes ranedes, esì cjlj mes iavjmuc`jhas.
Cjstj ia vahtes
Cjstj ia mjs n`ahas qua geh s`ij cjlarc`em`zeijs, ah jtres pemenres, mj qua ma cjstó e me alprase cjlprermjs j prjiuc`rmjs. Rere am cesj ia mes alprases cjlarc`emas iatarl`heråh am cjstj ia vahtes ah am rao`strj ia `hvahter`j parlehahta vemjr`zeij (Fjrletj 53.5), ia ecuarij em làtjij ia vemuec`óh prav`stj ah me H@C > - @hvahter`js. I`farahc`e ia mes vahtes hates cjh am cjstj ia vahtes. Luy `l-
Qt`m`iei nrute
pjrtehta ah alprases cjlarc`emas a `hiustr`emas, puas as me pr`lare ut`m`iei qua sa jnt`aha y cjhi`c`jhe e mes ialås. Ah emouhes cjlpeõìes ia sarv`c`js hj as luy s`oh`f`cet`ve.
Oestjs ia vahte
Yjij oestj ah qua sa ge `hcurr`ij cjh am f`h ia eyuier e mes vahtes (axcaptj am cjstj ia vahtes). Rjr adalpmj, mjs suamijs y cjl`s`jhas ia vahiaijras, pepamarìe, sarv`c`js nås`cjs iam årae ia vahtes, oestjs ia punm`c`iei, atc.
Oestjs ia eil`h`strec`óh
Yjij cjhcaptj ah qua sa ge `hcurr`ij pere eyuier e mes fuhc`jhas ia `hfjrlåt`ce, cjhten`m`iei, parsjhem, atc. Rjr adalpmj4 suamijs ia alpmaeijs, pepamarìe, sarv`c`js nås`cjs y raperec`jhas ia aqu`pjs ia i`cges åraes. Yeln`àh sa `hcmuyah iast`hj ia mjs oestjs ia mes ast`lec`jhas y prjv`s`jhas.
Qt`m`iei jparet`ve
^asumteij ia raster me ut`m`iei nrute cjh mjs oestjs ia jparec`óh (oestjs ia vahtes y ia eil`h`strec`óh). ^afmade am rasumteij iam fuhc`jhel`ahtj asahc`em iam haojc`j.
Oestjs f`hehc`arjs
Sjh mjs `htarasas, cjl`s`jhas nehcer`es, pàri`ies pjr t`pj ia celn`j qua me alprase ge peoeij j peoerå ah am prasahta par`jij ia jparec`jhas.
Jtrjs prjiuctjs f`hehc`arjs
Equammjs `htarasas j oehehc`es pjr t`pj ia celn`j qua me alprase ge cjnreij j cjnrerå ah am prasahta par`jij ia jparec`jhas.
Qt`m`iei hate ehtas ia `lpuastjs
Qt`m`ieias rasumteij ia raster oestjs f`hehc`arjs y jtrjs oestjs cjh me ut`m`iei jparet`ve. Yeln`àh puaia sar am rasumteij ia suler prjiuctjs f`hehc`arjs y jtrjs prjiuctjs e me ut`m`iei jparet`ve.
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Ouìe Cjhtenma >2>5
@lpuastj e me rahte
@lpuastj e me rahte ia >0,1 % qua sa iaiuca e me ut`m`iei ehtas ia `lpuastjs. Yr`nuteh mjs cjhtr`nuyahtas iam ^ào`lah Oaharem y ^ào`lah Lypa Yr`nuter`j (var raoìlahas tr`nuter`js ia tarcare cetaojrìe ah me sacc`óh tr`nuter`e).
Qt`m`iei hate
Qt`m`iei e meemqua sa ma ge iaiu c`ij am `lpuastj(runrj e me rahte. Aste sa tresmeie asteij ia iaiuc`ij s`tuec`óh f`hehc`are petr`ljh`j) y em asteij ia celn`js ah am petr`ljh`j hatj.
Asteij ia celn`js ah am petr`ljh`j hatj Luastre me cjhc`m`ec`óh ahtra mjs semijs `h`c`emas y mjs semijs f`hemas iam par`jij ia ceie uhe ia mes cuahtes iam petr`ljh`j. petr`ljh`j. I`cgj ia jtrj ljij, `hi`ce mjs celn`js (eulahtjs j i`sl`huc`jhas) prjiuc`ijs iurehta am adarc`c`j. Me astructure ia asta asteij f`hehc`arj as uhe letr`z ia ijnma ahtreie. Mes cjmulhes raprasahteh am tjtem iam petr`ljh`j hatj y mes cuahtes qua mj cjhfjrleh cjlj4 cep`tem sjc`em, ut`m`iei iam adarc`c`j, ut`m`iei ia adarc`c`js ehtar`jras j rasarve maoem. Ah mes f`mes sa iatemme4 am semij `h`c`em ia mes cuahtes; mjs ljv`l`ahtjs afactueijs ah am par`jij cjlj4 `hcralahtj e me rasarve maoem, i`v`iahijs ah afact`vj, i`v`iahijs ah ecc`jhas, `hcralahtj ia mes ut`m`ieias ia adarc`c`js ehtar`jras, eulahtjs iam cep`tem sjc`em j me ut`m`iei iam adarc`c`j; am semij f`hem ia mes cuahtes. Cep`tem sjc`em
Sjh mjs epjrtas ia mjs sjc`js. Ruaiah sar i`harer`js j hj i`harer`js, as iac`r, n`ahas. Astjs epjrtas sa `htarceln`eh pjr uhe ceht`iei iatarl`heie ia ecc`jhas.
Rr`le ia al`s`óh
I`farahc`e iam vemjr hjl`hem ia uh tìtumj y am prac`j pjr am qua sa al`ta. Ah uhe al`s`óh ia ecc`jhas, me pr`le as am sjnraprac`j qua enjheh mjs huavjs ecc`jh`stes pere `hcralahter mes rasarves ia me sjc`aiei.
^asarve maoem
^aprasahte mes ut`m`ieias qua hj veh e sar rapert`ies e mjs ecc`jh`stes cjh am f`h ia iast`hermes e supm`r avahtuemas pàri`ies qua sa oaharah ah futurjs adarc`c`js. Ah sjc`aieias ehóh`les ax`sta me jnm`oec`óh ia iast`her cjlj rasarve am 52 % ia me ut`m`iei i`str`nu`nma ia ceie adarc`c`j, iaiuc`ij am `lpuastj e me rahte. Y`aha uh mìl`ta ia >2 % iam cep`tem ia me sjc`aiei, am axcasj hj t`aha cjhi`c`óh ia rasarve.
I`v`iahijs
Qt`m`iei qua sa enjhe em ecc`jh`ste j sjc`j ia uhe sjc`aiei sjc`a iei pjr ecc`jhas j pert`c`pec`jhas y qua sa iatarl`he ah prjpjrc`óh cjh me tahahc`e ecc`jher`e qua equam pjsaa ah me sjc`aiei.
Qt`m`iei iam adarc`c`j
Vemjr qua me alprase oehe ah uh par`jij iatarl`heij.
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Ouìe Cjhtenma >2>5
Cjhcaptjs `lpjrtehtas iam asteij ia celn`js ah am petr`ljh`j hatj
Astructure
Me astructure ia asta `hfjrla f`hehc`arj as uhe letr`z ia ijnma ahtreie. Mes cjmulhes raprasahteh am tjtem iam petr`ljh`j hatj y mes cuahtes qua mj cjhfjrleh, cjlj4 cep`tem sjc`em, ut`m`iei iam adarc`c`j, ut`m`iei ia adarc`c`js ehtar`jras, rasarve maoem. Ah mes f`mes sa iatemme4 am semij `h`c`em ia mes cuahtes; mjs ljv`l`ahtjs afactueijs ah am par`jij, cjlj4 `hcralahtj e me rasarve maoem, i`v`iahijs ah afact`vj, i`v`iahijs ah ecc`jhas, `hcralahtj ia mes ut`m`ieias ia adarc`c`js ehtar`jras, eulahtjs iam cep`tem sjc`em, me ut`m`iei iam adarc`c`j; am semij f`hem ia mes cuahtes.
Cep`tem sjc`em
Sjh mjs epjrtas ia mjs sjc`js, puaiah sar i`harer`js j hj i`harer`js, as iac`r, n`ahas. Astjs epjrtas sa `htarceln`eh pjr uhe ceht`iei iatarl`heie ia ecc`jhas.
Rr`le ia
I`farahc`e iam vemjr hjl`hem ia uh tìtumj y am prac`j pjr am qua sa al`ta. Ah uhe al`s`óh ia ecc`jhas, me pr`le as am sjnraprac`j
al`s`óh
qua enjheh mjs huavjs ecc`jh`stes pere `hcralahter mes rasarves ia me sjc`aiei.
^asarve maoem
^aprasahte mes ut`m`ieias qua qu a hj veh e sar rapert`ies e mjs ecc`jh`stes cjh am f`h ia iast`hermes e supm`r avahtuemas pàri`ies qua sa oaharah ah futurjs adarc`c`js. Ah sjc`aieias ehóh`les ax`sta me jnm`oec`óh ia iast`her cjlj rasarve am 52% ia me ut`m`iei i`str`nu`nma ia ceie adarc`c`j, iaiuc`ij am `lpuastj e me rahte. Y`aha uh mìl`ta ia >2% iam cep`tem ia me sjc`aiei, am axcasj hj t`aha cjhi`c`óh ia rasarve.
I`v`iahijs
Qt`m`iei qua sa enjhe em ecc`jh`ste ia uhe sjc`aiei pjr ecc`jhas, y qua sa gemme ah ramec`óh prjpjrc`jhem cjh me tahahc`e ecc`jher`e qua equam pjsaa ah me sjc`aiei.
iamQt`m`iei adarc`c`j
Vemjr qua me alprase oehe ah uh par`jij iatarl`heij.
>2
Ouìe Cjhtenma >2>5
Asteij ia fmudjs ia afact`vj luastre mjs jrìoahas y epm`cec`jhas iam afact`vj iurehta uh par`jij aspacìf`cj, as iac`r, ia ióhia v`hj y e ióhia fua am afact`vj ia uhe alprase. I`cgjs jrìoahas y epm`cec`jhas sa cetaojr`z cetaojr`zeh eh cjlj ect`v`ieias ia jparec`óh, ia `hvars`óh y ia f`hehc`el`ahtj. Cjhcaptjs `lpjrtehtas iam asteij ia fmudjs ia afact`vj Rraperec`óh iam asteij
Am asteij ia fmudjs ia afact`vj sa nese ah me cjlperec`óh ia ijs asteijs ia s`tuec`óh f`hehc`are; aste cjlperet`ve prjpjrc`jhe i`farahc`es ahtra mjs semijs, mjs cuemas sa cmes`f`ceråh cjlj jr`oah (fuahtas) y epm`cec`óh (usjs) ia mjs racursjs ia me alprase.
Jrìoahas j racursjs oahareijs
Mjs racursjs puaiah oaharersa pjr4 e) eulahtjs ia cep`tem; n) eulahtjs ah am pes`vj; c) i`sl`huc`jhas ah am ect`vj; i) ut`m`iei iam adarc`c`j.
Epm`cec`jhas
Mjs racursjs puaiah sar epm`ceijs e astes pjs`n`m`ieias4 e) eulahtjs ah am ect`vj; n) i`sl`huc`jhas ah am pes`vj; c) i`sl`huc`jhas ah am cep`tem; i) pàri`ie iam adarc`c`j; a) i`v`iahij ah afact`vj.
jut`m`zeijs racursjs Cetaojrìes ia jrìoahas y epm`cec`jhas
Iaspuàs qua sa iatarl`herjh mjs jrìoahas y epm`cec`jhas ia afact`vj qua sa prasahterjh ah am par`jij, sa jriahe ceie cuahte ah mes tras orehias cetaojrìes ia ect`v`iei iam asteij ia fmudjs ia afact`vj4 jparec`óh, `hvars`óh y f`hehc`el`ahtj.
Ect`v`ieias ia jparec`óh
Sa cjhs`iare ect`v`ieias prjp`es iam haojc`j j ia me cjlpeõìe; pjr adalpmj4 pjr me cjlarc`em`zec`óh ia larceiarìes, peoj e prjvaaijras, cjnrj e cm`ahtas.
Ect`v`ieias ia `hvars`óh
^aprasahteh ect`v`ieias ia `hvars`óh mjs iasalnjmsjs pere eiqu`s`c`óh ia ect`vjs f`djs.
Ect`v`ieias ia f`hehc`el`ahtj
Sa cjhs`iareh ect`v`ieias ia f`hehc`el`ahtj mes cuahtes ia pes`vj pjr cjhcaptj ia jnm`oec`jhas f`hehc`ares y mjs oestjs f`hehc`arjs iar`veijs ia mes l`sles.
>5
Ouìe Cjhtenma >2>5
Hjtes e mjs asteijs f`hehc`arjs sjh axpm`cec`jhas qua elpmìeh am jr`oah y s`oh`f`cec`óh ia mjs ietjs y c`fres qua sa prasahteh ah i`cgjs asteijs pere fec`m`ter su `htarpratec`óh j cjlprahs`óh. Rrjvaah `hfjrlec`óh ia iatarl`heijs avahtjs acjhól`cjs qua efacterjh j pjirìeh efacter e me alprase. Ia ecuarij em pårrefj 52 ia me H@C 5 Rrasahtec`óh ia Asteijs F`hehc`arjs, mes hjtes e mjs asteijs f`hehc`arjs fjrle perta ia uh duaoj cjlpmatj ia mjs asteijs f`hehc`arjs. Rr`hc`pemas hjtes e mjs asteijs f`hehc`arjs Hjtes ia ceråctar oaharem • Ehtacaiahtas y ect`v`iei acjhól`ce • ^aoumec`óh jpare jparet`ve t`ve y hjrles mao maoemas emas qua efacteh mes ect`v`ieias iam sactjr ah qua pert`c`pe me alprase • Nesas ia praper praperec`óh ec`óh ia mjs asteijs f`hehc`arjs • Rjmìt`ces cjhtenmas s`oh`f`cet`ves
• Celn`j ah mes ast`lec`jhas cjhtenmas, celn`j ah mes pjmìt`ces • cjhtenmas y cjrracc`óh ia arrjras • @hstrulahtjs f`hehc`arjs4 vemjr vemjras as rezjh rezjh-enmas y eil`h`strec`óh ia r`asojs • Eil`h`strec`óh iam r`asoj iam cep`tem
Hjtes ia ceråctar aspacìf`cj • • • • • • • • • • • •
Afact`vj y aqu`vemahtas ia afact`vj Cuahtes pjr cjnr cjnrer er cjlar cjlarc`emas c`emas Jtres cuaht cuahtes es pjr cjnrer @hvahter`js @hvars`jhas i`spjh`nmas p pere ere me vahte Rrjp`aieias, pmehte y aqu`pj Rràsteljs y jnm`oec`jhas Cuahtes pjr peo peoer er ccjlarc`emas jlarc`emas Jtres cuahtes pjr peoer Nahaf`c`js e mjs alpmaeijs @horasjs i`far`ijs Rrjv`s`jhas
• • • •
Res`vj pjr `lpuast `lpuastjs js i`far`ijs Retr`ljh`j @horasj ia ec ect`v`ieias t`v`ieias jri`her`es Cjstj iam sarv`c`j ia ec ect`v`ieias t`v`ieias jri`her`es • Oestjs ia eil`h`strec`óh • Oestjs ia vahtes • Oestjs ia parsjhem • @horasjs f`hehc`arjs • Oestjs f`hehc`arjs • Jtrjs `horasjs
Hjtes ia ceråctar cjlpmalahter`j • Qt`m`iei pjr ecc`óh • Rertas ramec`jheies • S`tuec`óh tr`nuter`e
• Cjlprjl`sjs y cjht`hoahc`es • Lai`j eln`ahta • Gacgjs pjstar`jras e mjs asteijs f`hehc`arjs
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Ouìe Cjhtenma >2>5
^E ^EY@JS Y@JS F@HEHC@A^JS Am ehåm`s`s ia ret`js fec`m`te me `htarpratec`óh ia mjs asteijs f`hehc`arjs. S`h alneroj,, sa iana tjler ah cuahte mj s`ou`ahta4 neroj • Qh sjmj ret`j hj p prjpjrc`jhe rjpjrc`jhe suf`c`ahta `hfj `hfjrlec`óh rlec`óh p pere ere duzoer am rahi`l`ahtj omjnem. • Mjs asteijs f`hehc`arjs ian ianah ah ccjlperer jlperersa sa ah am l`slj ljlahtj iam eõj. eõj. • As prafar`nma alpmaer asteijs f`hehc`arjs eui`teijs. • Lehtahoe me cjgarahc`e ia mjs làtjijs cjhtenmas. • Em cjlper cjlperer er alprases iurehta merojs par`jijs ia t`alpj cjhs`iara cjhs`iara mjs afactjs ia me `hfmec`óh. ^et`js ia m`qu`iaz j sjmvahc`e4 l`iah me cepec`iei ia me alprase ia culpm`r sus jnm`oec`jhas e cjrtj pmezj. Qt`m`zeij pjr oarahtas ia crài`tj, ehem`stes ia pràsteljs y jtrjs fuhc`jher`js qua avemôeh me sjmvahc`e ia uh haojc`j. M`qu`iaz oaharem
Ect`vj cjrr`ahta Res`vj cjrr`ahta
Rruane åc`ie
(Ect`vj Cjrr`ahta – @hvahter`j) Res`vj Cjrr`ahta
^et`j ia afact`vj
Cede y nehcjs + Vemjras haojc`enmas Res`vj Cjrr`ahta
Cep`tem ia trenedj
Ect`vj Cjrr`ahta – Res`vj Cjrr`ahta
Cep`tem ia trenedj hatj sjnra tjtem ia ect`vjs
(Ect`vj Cjrr`ahta – Res`vj Cjrr`ahta) Yjtem Ect`vjs
^et`js ia oast`óh j ect`v`iei4 alpmaeij pjr me pmehe i`ract`ve a `hvarsjras cjh am f`h ia lai`r me af`c`ahc`e ia me aht`iei pere oaharer vahtes cjh sus ect`vjs. ^jtec`óh ia cuahtes pjr cjnrer
Cuahtes pjr Cjnrer prjlai`j * 362 Vahtes
^jtec`óh ia `hvahter`j
@hvahter`j prjlai`j * 362 Cjstj ia mes Vahtes
^jtec`óh ia ect`vj f`dj
Vahtes Ect`vj F`dj
^jtec`óh ia ect`vjs tjtemas
Vahtes Ect`vjs Yjtemas
>3
Ouìe Cjhtenma >2>5
^et`js ia epemehcel`ahtj j ahiauiel`ahtj4 l`ia am oreij ia ahiauiel`ahtj ia uhe alprase y su cepec`iei pere ahfrahter sus jnm`oec`jhas e meroj pmezj. Qseij pjr nehquarjs, ehem`stes, `hvarsjras y jtrjs `htaraseijs ah lai`r lai` r me ceroe ia iauie ia me alprase. Ahiauiel`ahtj
(Res`vj cjrr`ahta + Res`vj Ect`vjs Yjtemashj cjrr`ahta)
Ahiauiel`ahtj sjnra am petr`ljh`j
(Res`vj cjrr`ahta + Res`vj hj cjrr`ahta) *522) Retr`ljh`j
Cjnarture ia Oestjs F`hehc`arjs
(Qt`m`iei ehtas ia `lpuastjs a `htarasas) Oestjs F`hehc`arjs
Lumt`pm`ceijr iam petr`ljh`j
Ect`vjs Retr`ljh`j
^et`js ia rahten`m`iei j rahi`l`ahtj4 L`ia am rahi`l`ahtj ia uhe aht`iei ah ramec`óh cjh sus vahtes, ect`vjs j cep`tem. Qt`m`zeij pjr ehem`stes f`hehc`arjs, `hvarsjras, i`ract`vjs y jtrjs usuer`js `htaraseijs.
Leroah nrutj
Qt`m`iei Nrute Ect`vjs
Leroah ia ut`m`iei
Qt`m`iei Hate Vahtes
^atjrhj sjnra mjs ect`vjs (^JE)
Qt`m`iei Hate Ect`vjs
^atjrhj sjnra am petr`ljh`j (^JA)
Qt`m`iei Hate Retr`ljh`j
Ehåm`s`s Iupjht4 Garrel`ahtee qua parl`ta `iaht`f`cer s` me alprase astå ut`m`zehij af`c`ahtalahta Garrel`aht sus racursjs. Su f`hem`iei as evar`ouer cólj sa aståh oaharehij mes oehehc`es j pàri`ies, y esì racjhjcar mjs fectjras qua aståh sjstah`ahij j efactehij su ect`v`iei. ^JA < (Qt`m`iei hate / Vahtes) * (Vahtes / Ect`vjs) * (Ect`vjs / Retr`ljh`j) j ^JA < Leroah ia ut`m`iei x ^jtec`óh ia ect`vjs x Lumt`pm`ceijr iam petr`ljh`j j ^JA < ^JE (5 + Ahiauiel`ahtj sjnra am petr`ljh`j)
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