Guia de Casos de Auditoria Financiera 2021
August 12, 2022 | Author: Anonymous | Category: N/A
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ECUKU GB CRGHWKQHC OHFCFEHBQC Rfhgcg Wb`c Ecsk @btkgk @bt kgklkn lknàc àc gb gbs gbscrr crrkll kllkk Kaibthvks
Lc cughtkràc gb bstcgks ohfcfehbrks Lc hfokr`cehõf ohfcfehbrc y lc cughtkràc. Lc cughtkràc bf lc wba. Hfv Hfvbst bsthnc hncehõ ehõff ooubr ubrcc ggbl bl mkr mkrcrh crhkk ggbb eelcs lcsbs bs Ek`prbfgbr lc fcturclbzc gb lc cughtkràc bxtbrfc gb bstcgks ekftcalbs
Bf nrupks gb trcacik, ausqub bf lc wba uf hfokr`b gb cughtkràc mbemk skarb lks bstcgks ekftcalbs gb ufc b`prbsc bf beuctkrhcfc. Lèclk ctbftc`bftb, prbvhk c bftrbncrlb ufc ekphc pkr nrupk cl gkebftb. Rfc vbz bf elcsb ghseutc ekf lks gb`ãs nrupks9
3. »Euã »Euãll bs bl rkl gb cughtkr cughtkr gb gb ceub ceubrgk rgk ekf llkk bxprbscg bxprbscgkk bf bl hfokr hfokr`b; `b; Lc cughtkràc prkpkrehkfc sbnurhgcg cl bvclucr b hfokr`cr skarb lc bobethvhgcg gb lks prkebsks gb lc b`prbsc TQK_BOQRW U.C lc cughtkràc bvclùc kaibthvc`bftb y prkpkrehkfc pkr lks ceehkfhstcs bf lc eucl sb prbsbftc hfokr`cehõf c lc cg`hfhstrcehõf gb lks prkebsks gb bstcgks ohfcfehbrks. Ekf acsb bf sus mcllcznks, bf `kfhtkrbcr su h`plb`bftcehõf bf lcs eubftcs rbclhzcgks gurcftb bl cók 1414 y 1438, bf lc shnuhbftb obemc 53gb Ghehb`arb Hgbfthohec`ks y bvcluc bvc luc`ks `ks lks rhbsnk rhbsnkss gb brr brrkrb krbss h`p h`pkrt krtcft cftbs bs bf lks bs bstcg tcgks ks ohfcfe ohfcfehbr hbrks, ks, ghsbó ghsbóc`k c`kss b h`plb`bftc`ks prkebgh`hbftks gb cughtkràc pcrc mcebr orbftb c bstks rhbsnks y katbfb`ks bvhgbfehc gb cughtkràc suohehbftb y cgbeucgc.
1. »Euã »Euãll bs bl rkl gb lc ghrbee ghrbeehõf hõf gb ce ceubrg ubrgkk ekf lk bx bxprbs prbscgk cgk bf bl hfokr hfokr`b; `b; Lc ghrbeehõf h`plhec lhgbrcznk y bstb c su vbz h`plhec sbnuhgkrbs, lcs pbrskfcs thbfgbf c sbnuhr sbn uhr c quh quhbf bfbs bs korbe korbebf bf uf `b `bghk ghk gb sct scthso hsoce cebr br sus prk prkphc phcss fbe fbebsh bshgcg gcgbs bs y gb gbsbk sbks, s, bs ek`p ek`prb rbfs fsha halb lb qub qub lc gh ghrb rbee eehõ hõff hfel hfeluy uycc `k `kth thvc vceh ehõf õf,, bs bsth thlk lk y bf bfok okqu qubb gb lh lhgb gbrc rczn znkk y ek`ufhecehõf. Tkr bfgb, bl nbrbftb gb lc b`prbsc IRCFOBQ U.C gbabrã ekfvbrthrsb bf làgbr pcrc pkgbr corkftcr tkgks lks prkebsks qub sb gbacf rbclhzcr bf lc b`prbsc y cfh`cr c sus trcacicgkrbs c llbncr c su èxhtk pbrskfcl y prkobshkfcl.
5. »Euã »Euãll bs bl pãrrc pãrrcok ok ebf ebftrcl trcl gbl gbl hfokr hfokr`b `b y què bxprb bxprbsc sc bst bstb; b; Lc pcrtb `ãs h`pkrtcftb qub bxprbsc bl hfokr`b gb lc B`prbsc IRCFOBQ U.C, bs bl bstughk gb lc cughtkrhc gb tkgk lk rbobrbftb c lks bstcgks ohfcfehbrks gbl cók 1438.
Rfhgcg Wb`c
Lc cughtkràc gb bstcgks ohfcfehbrks Bl pcpbl gbl cughtkr hfgbpbfghbftb orbftb cl orcugb y bl brrkr
Ecsk @btk @b tkgk gklk lknà nàcc ggbb ggbs bscr crrk rkll llkk Kaibthvks
Ek`bftcrhks pbrhkgàstheks gb orcugbs Ghseu hseush shõf õf bf bquh bquhpk pk ou oubr brcc ggbl bl mk mkrc rcrh rhkk ggbb eelc lcsb sbss Ek`prbfgbr lc rblcehõf bftrb orcugb y cughtkràc. Trkoufghzcr bf bl kaibthvk gb lc cughtkràc
Lbbr bf nrupk lks gks crtàeulks pbrhkgàstheks trcfserhptks c ekfthfucehõf. Bftrbncr cl prkobskr c ecrnk lc kphfhõf gbl nrupk cebrec gbl tb`c.
Bl iuhehk c Tõlht cvhvc lc pklè`hec gb Kgbarbemt Ghspkfhalb
bf9mttps9//www.bltblbnrcok.ek`.be/fkthehcs/iughehcl/31/bl-
iuhehk-c-pklht- cvhvc-lc-pklb`hec-gb-kgbarbemt iuhehk-c-pklht3? GB BFBQK GB 143= 44944 Oktk9 @crek Uclncgk / Bl Wblènrcok Rfhgcg gb Hfvbsthncehõf Lc gbobfsc gbl bxekftrclkr gheb qub sà b`hthõ cughtkràcs ekftrc lcs karcs gb lc ekfstruetkrc arcshlbóc. Bl ohsecl Ecrlks Acec gbfufehc prbshkfbs pkr bl ecsk. Ecrlks Tõlht bstuvk gurcftb ghbz cóks cl orbftb gb lc Ekftrclkràc, mky bs ceuscgk gb supubstc ekfeushõf pkr rbehahr ghfbrk gb lc ek`pcóàc arcshlbóc. Lc Ohseclàc Nbfbrcl gbl Bstcgk rcthohecrã mky su ceuscehõf ekftrc bl bxekftrclkr Ecrlks Tõlht. Lc hfvbsthncehõf gbl @hfhstbrhk Tùalhek cpuftc c qub bl bxoufehkfcrhk prbsuftc`bftb rbehahõ `ãs gb $ 34 `hllkfbs pcrc ocvkrbebr c lc ekfstruetkrc arcshlbóc Kgbarbemt. Bstb pcnk supubstc`bftb sb ekferbtõ pkr gks ceehkfbs. Lc prh`brc, gbsvcfbebr lcs nlkscs ekftrc Kgbarbemt pkr hrrbnulcrhgcgbs bf lc ekfstrueehõf gb lc mhgrkblèetrhec Ucf Orcfehsek. Lc sbnufgc, `cftbfbr hfokr`bs ocvkrcalbs c lc b`prbsc bxtrcfibrc pkr lks ekftrctks gbl pklhguetk Tcseuclbs-E Tcseuclbs-Eubfec: ubfec: trcsvcsb Gculb-_hfebs: lc mhgrkblèetrhec @cfgurhceu: bl ceubguetk Lc Bspbrcfzc: y pkr lcs karcs bf lks tbrrbfks gb lc Qbohfbràc gbl Tceàohek, ek`k lk rbvblcrkf cybr lks @bghks Tùalheks. Bf bstc ùlth`c cgiughecehõf (Qbohfbràc gbl Tceàohek) sb ghk lc ùfhec nlksc ohr`cgc pkr bl bxekftrclkr Tõlht, pcrc scfehkfcr lc vbftc gb lks tbrrbfks gkfgb sb lbvcftcràc lc pbtrkquà`hec. Bf bstb fbnkehk pcrthehpcrkf bl @ufhehphk gb @kftberhsth (@cfcaà) y lc b`prbsc pùalhec qub gbscrrkllcac lc Qbohfbràc. Rf bxc`bf gb Ekftrclkràc gbtbr`hfõ qub muak skarbprbehk skarbprbehk gb `ãs gb $ ? `hllkfbs bf lc vbftc
gb ghemcs thbrrcs. Uu gbtbr`hfcehõf gb rbspkfscahlhgcgbs ehvhlbs sb acsõ bf qub bl tbrrbfk gb 3.57>,42 mbetãrbcs bstcac cvclucgk, bf 1448, c lc obemc gb lc cgiughecehõf, bf clrbgbgkr gb $ > `hllkfbs. Uhf b`acrnk, bl @ufhehphk gb @kftberhsth vklvhõ c vclkrcr bl prbghk, bsb `hs`k cók, bf $ 35 `hllkfbs. Tcrc lc Ekftrclkràc, fk muak lks rbspclgks pcrc bsb hferb`bftk hferb`bftk y b`hthõ bl hfokr`b pkr $ ? `hllkfbs. Lc vbftc gb bstcs thbrrcs gbsbfecgbfõ lc gbfufehc gb lc Ek`hshõf Eàvhec Cfthekrrupehõf, qub cpuftõ ekftrc Tõlht pkr fk b`hthr uf hfokr`b ekf rbspkfscahlhgcg pbfcl. Lc qubic oub trc`htcgc y gbsbemcgc pkr bl iubz gb lc Ekrtb Fcehkfcl gb Iusthehc (EFI) @crek @clgkfcgk. Bsc gbehshõf ghk pcsk c lc rèplhec gbl bxekftrclkr, quhbf ceusõ c lks `hb`arks gb lc Ek`hshõf pkr prbsbftcr ufc gbfufehc gbfufehc tb`brcrhc y ` `clhehksc. clhehksc. Tkstbrhkr`bftb, bf bl cughk bftrbncgk pkr bl bxbibeuthvk gb Kgbarbemt, Iksè Ucftks, ekf Tõlht sb mcalõ skarb lc gbehshõf gb @clgkfcgk. Tkr bsc nrcacehõf, bl iubz oub suspbfghgk b hfgcncgk pkr bl Ekfsbik Fcehkfcl gb lc Iughecturc, pbrk fubvc`bftb vklvhõ c su gbspcemk bf lc Ekrtb. Cybr, Acec clbrtõ qub lc cprkxh`cehõf gb lc cughbfehc ekftrc Tõlht gbsbfecgbfõ gbsbfecgbfõ ufc sbrhb gb gbfufehcs ”shf sustbftk‘ bf su ekftrc y lc gb oufehkfcrhks gbl Nkahbrfk. Bspbeàohec`bftb mcalõ skarb uf supubstk bxc`bf gb Ekftrclkràc ekf hfghehks gb rbspkfscahlhgcg pbfcl pbfcl bf su ekftrc eucfgk oub pcrtb gb lc ek`hshõf qub hfvbsthnõ bl hftbftk gb nklpb gb Bstcgk gbl 54 gb sbpthb`arb gb 1434. Bf bsb prbsuftk hfokr`b sb gbeàc qub Acec ekarõ uf sclcrhk gb lc Uberbtcràc gb Hftblhnbfehc, eucfgk lcs fkr`cs gb ghemc ek`hshõf sbóclcacf qub fk sb rbehahràc fhfnùf pcnk. Bf rubgc gb prbfsc, Acec rbecleõ qub bf 143> lc Ekftrclkràc b`hthõ uf ebrthohecgk gkfgb gbeàc qub fk mcaàc fhfnufc scfehõf cg`hfhstrcthvc, ehvhl k pbfcl bf su ekftrc. Gb cllà qub bs skspbemksk qub bsks rbpkrtbs sb ghoufgcf c pkek gb lc cughbfehc ekftrc Tõlht. “Mcstc euãfgk lks pãicrks ghspcrcf ekftrc lcs bsekpbtcs‐, bfocthzõ bl Ohsecl. Rfc shtucehõf sh`hlcr vhvb bl `hfhstrk gbl Hftbrhkr, Eèscr Fcvcs. Lc sb`cfc pcscgc sb ghoufghõ ktrk prbsuftk bxc`bf gb lc Ekftrclkràc ekf hfghehks pbfclbs bf su ekftrc pkr lc ekfstrueehõf gb lks ebftrks gbl BER-833 gurcftb su nbsthõf bf bl @hfhstbrhk gb Ubnurhgcg. Tcrc Fcvcs tc`ahèf bs bxtrcók qub mkrcs cftbs gbl iuhehk sb mcncf bscs gbfufehcs. ( H)
Wrhaufclbs Lc cughbfehc prbvhc cl iuhehk Bl prkebsk pbfcl ekftrc bl bxekftrclkr, Ecrlks Tõlht, bs bl sbnufgk qub vc c trhaufclbs pkr bl bseãfgclk gb ekrrupehõf gb lc b`prbsc arcshlbóc Kgbarbemt. Bl prh`brk oub ekftrc bl bx vhebprbshgbftb gb lc Qbpùalhec, Ikrnb Nlcs.
7 pbrskfcs skf hfvbsthncgcs bf bstb bxpbghbftb. Cgb`ãs gb Tõlht, bstãf su mhik y gks b`prbscrhks.
Rfc scfehõf gb trbs cóks Lc Ohseclàc ceusc cl bxekftrclkr gb supubstc ekfeushõf. Bf bl Eõghnk Hftbnrcl Tbfcl sb ecsthnc ekf mcstc trbs cóks gb prhshõf c lks sbrvhgkrbs pùalheks qub bxhnbf ghfbrk c ec`ahk gb abfbohehks. Bl bx`hfhstrk
Clbejsby
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tc`ahèf
vc
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lks
trhaufclbs. Bl
prkebsk pbfcl bf ekftrc gbl bx`hfhstrk gb Blbetrhehgcg, Clbejsby @., sb rbcethvcrã `cócfc `hèreklbs. Bf lc Ekrtb Fcehkfcl gb Iusthehc sb rbclhzcrã lc cughbfehc prbvhc cl iuhehk, gkfgb lc Ohseclàc gbabrã prbsbftcr lks rbsultcgks gb su hfgcncehõf. Bl bxoufehkfcrhk oub bl prh`br gbtbfhgk pkr lc trc`c gb ekrrupehõf gb Kgbarbemt. Bf carhl gbl cók pcscgk, oub cprbscgk pkrqub, supubstc`bftb, rbehahõ $ 3 `hllõf eucfgk oub bl `hfhstrk bfecrncgk gb bsc ãrbc bstrctènhec gbl pcàs, ecrnk bf bl qub bstuvk gb 144> c 144=. Ubnùf lc hfvbsthncehõf gb lc Ohseclàc Nbfbrcl gbl Bstcgk, èl, prbsuftc`bftb, rbehahõ $ 3 `hllõf pcrc cnhlhzcr lks pcnks pcrc lc ekfstrueehõ ekfstrueehõff gb lc mhgrkblèetrhec Wkcemh-Thlctõf, uahecgc bf Themhfemc. Bsb pcnk sb eu`plhõ c trcvès gb lc Acfec Trhvcgc gb Cfgkrrc (ATC), sbnùf lc gblcehõf gb Qkgrhnk Wcelc Gurãf, uf cakncgk gb Kgbarbemt, quhbf tc`ahèf ekfobsõ c lc Iusthehc lks skakrfks c oufehkfcrhks pùalheks gb vcrhks pcàsbs gb C`èrhec. Gb ceubrgk ekf bsc vbrshõf, bl pcnk gb $ 3 `hllõf sb rbclhzõ r bclhzõ pkr hftbr`bghk gb b`prbscs ”gb pcpbl‘ gb lc ekfstruetkrc arcshlbóc, ek`k Jlhbfoblg. Lc ceuscehõf ekftrc bl bxoufehkfcrhk gb Nkahbrfk sb gc pkr supubstk lcvcgk gb cethvks, qub thbfb ufc pbfc gb prhshõf gb mcstc 35 cóks. (H)
Ekftrclkràc mcllõ hfghehks gb skarbprbehk bf ek`prcs gb lc B`prbsc @ufhehpcl gb Cnuc gb Suhtk 33 gb iufhk gb 1414 13958 Ghspkfhalb
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skarbprbehk-ek`prcs-`ufhehphk.mt`l Ubnùf lc hfokr`cehõf gb lc Ekftrclkràc gb bstb 33 gb iufhk gbl 1414, lks cughtkrbs rbvhscrkf gks ekftrctks. Bl prh`brk bs lc cgiughecehõf gb sbrvhehk gb gbshfobeehõf gb hfstclcehkfbs gb lc Bp`cps y uf sbnufgk ekftrctk qub thbfb qub vbr ekf lc cgquhshehõf Ucrc Krthz Lc Ekftrclkràc b`hthõ gks hfokr`bs ekf hfghehks gb rbspkfscahlhgcg pbfcl rblcehkfcgks c lcs ek`prcs gb hfsu`ks pcrc bforbftcr lc pcfgb`hc, qub bstuvhbrkf c ecrnk gb lc B`prbsc @btrkpklhtcfc gb Cnuc gb Suhtk (Bp`cps).
Lks gctks sb ekfkehbrkf bstb iubvbs 33 gb iufhk gbl 1414. Ubnùf lc hfokr`cehõf c lc qub ceebghõ bstb Ghcrhk, lks cughtkrbs rbvhscrkf gks ekftrctks. Bl prh`brk bs lc cgiughecehõf gbl sbrvhehk gb gbshfobeehõf gb hfstclcehkfbs gb lc b`prbsc `ufhehpcl pkr bl qub sb gbsb`aklsõ RUG ?21 317. Lc ekfelushõf prhfehpcl oub qub “lc Bp`cps pcnõ bf bxebsk RUG 4,28 pkr `btrk eucgrcgk‐. Ubnùf bl bftb gb ekftrkl, bl prbehk tktcl tuvk uf 1?8% gb “ghobrbfehc fk iusthohecgc‐. Ktrks hfghehks qub sb mcllcrkf bs qub lc Bp`cps mhzk bstc cgiughecehõf pbsb c qub ekftcac bf su stkej ekf prkguetks quà`heks pcrc gbshfobeehõf, gbshfobeehõf, ek`k mhpkelkrhtk gb skghk. “Uhf b`acrnk, sb rbeurrhõ c lc ekftrctcehõf gbl sbrvhehk y lc prkvhshõf gbl quà`hek TWGK1 pcrc rbclhzcr bscs tcrbcs. Fk sb iusthoheõ c cughtkràc, `bghcftb bstughks k hfokr`bs tèefheks, pkr què sb gbehghõ uthlhzcr bsb prkguetk‐, sbóclc lc Ekftrclkràc. Cgb`ãs, lcs gks prkokr`cs qub rbehahõ lc b`prbsc `ufhehpcl tbfàcf eubsthkfc`hbftks. Bl prh`br kobrbftb fk tbfàc “ek`k pcrtb gb su cethvhgcg ek`brehcl lc prbstcehõf gbl sbrvhehk rbqubrhgk, fh rbnhstrc cethvhgcg bekfõ`hec bftrb bl 1437 y bl 143=‐. Bf ec`ahk, lc sbnufgc b`prbsc qub sb prbsbftõ ek`k kobrbftb “fk ekftcac ekf lks rbeursks kpbrcthvks y ohfcfehbrks fbebscrhks pcrc ncrcfthzcr bl eu`plh`hbftk gbl ekftrctk‐. Lc Ekftrclkràc hfgheõ qub bl oufehkfcrhk `ufhehpcl c ecrnk gb mcebr uf bstughk gb `brecgk katuvk lcs prkokr`cs pkr `bghk gb ufc tbrebrc pbrskfc, qub bstcràc vhfeulcgc ekf lcs b`prbscs. Lc bfthgcg gb ekftrkl tc`ahèf rbvhsõ uf sbnufgk ekftrctk. Bstb thbfb qub vbr ekf lc cgquhshehõf gb bquhpk bquhpk gb prktbeehõf pcrc bl pbrskfcl pbrskfcl gb lc Bp`cps, ecsk pkr bl qub bstã gbtbfhgk bl nbrbftb gb lc bfthgcg Nuhgk Cfgrcgb. Cfgrcgb. Bftrb lks mcllcznks, lks cughtkrbs sbóclcrkf qub bl prbehk rbobrbfehcl pcrc cgquhrhr rbsphr rbs phrcgk cgkrbs rbs,, `kfknc `kfkncocs ocs y trc trcibs ibs gb prktbe prktbeehõ ehõff sb bstca bstcalbe lbehõ hõ ekf acsb acsb bf trbs trbs kobrtc kobrtcss prbsbftcgcs y fk fk `bghcftb ufc aùsqubgc ggbb prbehks bf bbll Tkrtcl gb Ek`prcs Tùalhecs. Tùalhecs. Wc`ahèf, lcs ek`pcóàcs qub oubrkf hfvhtcgcs c prbsbftcr sus prkokr`cs “bstãf rblcehkfcgcs bftrb sà, ek`brehcl`bftb y c trcvès gb sus ceehkfhstcs‐. Bf bstb ecsk lc b`prbsc qub ncfõ bl ekftrctk pkr RUG 3?> 814 bs Uhlvbrth, lc `hs`c ek`pcóàc hfvbsthncgc pkr pbeulcgk pkr lc vbftc gb aklscs pcrc ecgãvbrbs, ekf pkshalb skarbprbehk, cl Mksphtcl HBUU gb Lks Ebhaks, bf Nucycquhl. Lc Ekftrclkràc vbrhoheõ qub ktrcs bfthgcgbs gbl Bstcgk cgquhrhbrkf lks `hs`ks hfsu`ks c prbehks hfobrhkrbs. Tbrk lc Bp`cps pcnõ pkr ecgc `csecrhllc RUG 2,>4: pkr lcs `kfkncocs RUG ?,? y pkr lks trcibs gb prktbeehõf RUG 54. “Lc ghobrbfehc bftrb bl ekstk tktcl gbl ekftrctk y bl bstughk gb `brecgk bobetucgk pkr cughtkràc bs gb RUG >5 277‐, sb ekfeluyõ bf bl
hfokr`b.
Beucgkr cshnfõ `ãs gb $??7 `hllkfbs pcrc lc pcfgb`hc y sb hfvbsthncf 3?4 ecsks gb prbsuftc ekrrupehõf Ghspkfhalb
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pcfgb`hc-y-3?4-ecsks-gb-ekrrupehkf// pcfgb`hc-y-3?4-ecsks-gb-ekrrupehkf Gurcftb lc nbsthõf prbshgbfehcl gb Lbfàf @krbfk, euyk pbrhkgk ohfclhzõ bf `cyk, lc Ohseclàc Nbfbrcl tuvk qub erbcr ufc Oubrzc gb Wcrbc bspbehclhzcgc pcrc pkgbr prkebscr y gbscrrkllcr lcs hfvbsthncehkfbs skarb prbsuftks cetks hlàehtks rblcehkfcgks ekf lcs cgquhshehkfbs gb prkguetks pcrc lc b`brnbfehc scfhtcrhc. Ek`k pcrtb gbl prkybetk trcfsorkftbrhzk '_hnhlc lc pcfgb`hc‘*, bl shnuhbftb hfokr`b gbtcllc vcrhks gb lks ecsks b`alb`ãtheks b`alb`ãtheks,, qub h`plhecf c oufehkfcrhks, b`prbscrhks b hfelusk c lks mhiks gbl bx`cfgctcrhk beuctkrhcfk Cagclã Auecrc` Lc b`brnbfehc scfhtcrhc pkr bl Ekvhg-38 mc bxpubstk ekf `cykr fktkrhbgcg lks cltks fhvblbs gb ekrrupehõf bf Beucgkr, qub mc gbsthfcgk ??7.= `hllkfbs gb gõlcrbs pcrc ctbfgbr lc erhshs scfhtcrhc, gb ceubrgk ekf ehorcs kohehclbs. Bf sklk trbs `bsbs, gb `crzk c `cyk gb 1414, lc Ekftrclkràc mcaàc ek`bfzcgk 25 cughtkràcs c lcs ek`prcs pùalhecs gb hfsu`ks `ègheks. Lks prh`brks hfghehks cpuftcacf cpuftcacf c skarbprbehks skarbprbehks gb mcs mcstc tc bl 8.444% bf ekftrctks. Bf bl Àfgheb gb lc Tbrebpehõf gb lc Ekrrupehõf (HTE) gb 1414 ‗bf bl qub 4 shnfhohec ekrrupehõf blbvcgc y 344 shf ekrrupehõf‗ Beucgkr katuvk 58 skarb 344. Gurcftb lks prh`brks `bsbs gb lc pcfgb`hc gbl Ekvhg-38, lks ecsks gb prbsuftc ekrrupehõf bf Beucgkr sb hferb`bftcrkf c tcl puftk qub lc Ohseclàc Nbfbrcl tuvk qub erbcr ufc Oubrzc gb Wcrbc bspbehclhzcgc. Tcrc `cyk gb 1413, bl bquhpk ohsecl tbfàc `ãs gb 3?4 hfvbsthncehkfbs cahbrtcs pkr bstb thpk gb ecsks, sbnùf hfokr`õ lc bfthgcg c NJ y Tbrhkghs`k gb Hfvbsthncehõf (TH), bf bl `c (TH), `crek rek gb gbll prk prkybe ybetk tk trc trcsor sorkft kftbrh brhzk zk ”_h ”_hnhl nhlcc lc pc pcfgb fgb`hc `hc‘. ‘. C ekfthf ekfthfuc ucehõ ehõf, f, sb gbscrrkllcf lks ecsks `ãs b`alb`ãtheks.
Lks jhts ekf skarbprbehk Bl 33 gb `cyk gb 1414, Clbxcfgrc Kelbs rbfufehõ c su ecrnk ek`k sberbtcrhc fcehkfcl gb Nbsthõf gb Qhbsnks, ufc gb lcs hfsthtuehkfbs qub lhgbrõ lc rbspubstc gbl Bstcgk c lc pcfgb`hc. Lk mhz mhzkk euc euctrk trk gàc gàcss gb gbspu spuès ès gb qub bl `bg `bghk hk ghn ghnhtc htcll Trh`he Trh`hehcs hcs gb gbfuf fufehc ehcrc rc supub supubstk stkss skarbprbehks bf lc ek`prc gb > `hl jhts gb clh`bftcehõf pcrc bftrbncr c oc`hlhcs bf shtucehõf gb rhbsnk. Ubnùf uf hfokr`b gb lc Ekftrclkràc, bl skarbprbehk sbràc gbl 74,1%. Cgb`ãs gb Kelbs, bstcràcf hfvkluercgks ktrks ehfek oufehkfcrhks o ufehkfcrhks pùalheks. Kelbs hftbftõ iusthohecr bl pcnk gb 324 gõlcrbs pkr jht ‗qub bstcacf vclkrcgks bf =? gõlcrbs
‗ ghehbfgk qub hfeluàcf hfeluàcf trbs pcqubtbs pcqubtbs gb “uf tcllc tcllcràf ràf qub fk thbfb nlu nlutbf‐. tbf‐. Gb ceubrgk ekf su vbrshõf, csà hacf c bvhtcr cobetcr lc sclug gb lcs oc`hlhcs bf vulfbrcahlhgcg Gb ekf clbrnhc c bstb ek`pkfbftb. Rf gàc gbspuès gb lc rbfufehc gb Kelbs, lc Ohseclàc phghõ ufc cughbfehc gb okr`ulcehõf gb ecrnks bf su ekftrc pkr prbsuftk trãohek gb hfolubfehcs. Bf lc cughbfehc prbpcrctkrhc gb iuhehk gbl ? gb fkvhb`arb gbl cók pcscgk, lc iubzc Gcfhbllc Ec`cemk, gb lc Uclc gb lk Tbfcl gb lc Ekrtb Fcehkfcl, sb gbelcrõ hfek`pbtbftb y krgbfõ qub bl ecsk sb bfvàb c uf iubz krghfcrhk pcrc ekfthfucr ekf bl trã`htb. Ohfcl`bftb, bf obarbrk gb 1413 ufc iubzc gb lc Rfhgcg Iughehcl @ulthek`pbtbftb gb Uc`akrkfgõf ekfkehõ lc ecusc. @ãs gb uf cók gbspuès, tkgcvàc fk mcy rbspubstcs skarb bl ecsk bf bl qub sb hfvbsthnc uf ekftrctk gb `ãs gb 3 `hllõf gb gõlcrbs.
Erh`bf krncfhzcgk bf mksphtclbs Bf lks mksp mksphtclb htclbss gb lc Qbg Tùalhe Tùalhecc Hftbn Hftbnrcl rcl gb Uclug ‗qub hfelu hfeluyb yb c lks `cfbicgks `cfbicgks pkr bl @hfh @h fhst stbr brhk hk gb Uclu Uclugg y pkr pkr bl Hfst Hfstht htut utkk gb Ubnu Ubnurh rhgc gcgg Ukeh Ukehcl cl (H (HBU BUU) U)‗ ‗ ca cauf ufgc gcff lc lcss hfvbsthncehkfbs pkr supubstks cetks gb ekrrupehõf. Clnufks ek`bfzcrkf hfelusk `uemk cftbs gb lc pcfgb`hc. Bl `ãs nrcfgb bs pkr prbsuftc gblhfeubfehc krncfhzcgc pkr ek`prcs hrrbnulcrbs gb hfsu`ks `ègheks bf bl Wbkgkrk @clgkfcgk Ecrak, uf mksphtcl gbl HBUU gb Nucycquhl. Lc Ohseclàc hfokr`õ bf 1414 qub bf bstc ecsc gb sclug mcy ufc krncfhzcehõf gblhethvc qub gbsgb 143> sb mc abfbohehcgk ekf õrgbfbs gb pcnk pkr “cetks gklksks‐ qub pbr`hthbrkf c su vbz qub tbrebrks sb abfbohehcrcf hfgbahgc`bftb ekf okfgks gbl mksphtcl. Bf bl prk prkeb ebsk sk bs bstãf tãf hfeluh hfeluhgks gks ouf oufehk ehkfcr fcrhks hks gbl mkspht mksphtcl cl ek ek`k `k ekk ekkrgh rghfcg fcgkrb krbs, s, ghrbet ghrbetkrb krbss cg`hfhstrcthvks, bfecrncgks gb ek`prcs pùalhecs y pbrskfcl gb ocr`cehc. Bl `kftk hfvbsthncgk bf lcs ek`prcs hrrbnulcrbs qub sb bxtbfghbrkf mcstc 1414 bs gb `ãs gb 33.8 `hllkfbs gb gõlcrbs. Bl 3´ gb `crzk gb 1413, gbaàc rbclhzcrsb lc cughbfehc prbpcrctkrhc gbl iuhehk gb bstb ecsk, pbrk fk sb mhzk pkrqub ufk gb lks prkebscgks sb ceknhõ cl prkebgh`hbftk carbvhcgk (cg`hthõ ek`btbr bl gblhtk y su pbfc oub rbacicgc). Wkgcvàc fk sb mc ekfohr`cgk ufc obemc pcrc bl iuhehk gb lks ktrks prbsuftks prbsuftks hfvkluercgks. hfvkluercgks. Cgb`ãs gb gblhfeubfehc krncfhzcgc, bf bl Wbkgkrk @clgkfcgk Ecrak tc`ahèf sb hfvbsthnc bl prbsuftk gblhtk gb pbeulcgk bf lc ek`prc hfiusthohecgc gb hfsu`ks `ègheks. Bf bstb ecsk oubrkf vhfeulcgks bl bxnbrbftb y bl bxghrbetkr tèefhek gbl mksphtcl. Cgb`ãs, ktrks oufehkfcrhks gbl ãrbc gb ekftrctcehõf pùalhec y gbl gbpcrtc`bftk ohfcfehbrk. Gb ceubrgk ekf lc Ohseclàc, pkr uf supubstk gbscacstbeh`hbftk sb mhehbrkf ehfek ekfvbfhks gb pcnk qub fk
ekfstcf bf lks rbnhstrks gbl Ubrvhehk gb Ekftrctcehõf Tùalhec y qub fk oubrkf gbahgc`bftb iusthohecgks. Bl `kftk hfvbsthncgk bf bstb ecsk bs gb `ãs gb 5 `hllk `hllkfbs fbs gb gõlcrbs. Bf bl Mksphtcl Aãshek gb Gurãf, tc`ahèf gbl HBUU, sb carhõ uf prkebsk pkr prbsuftc gblhfeubfehc krncfhzcgc bf lc cgiughecehõf gb ekftrctks pkr 5.? `hllkfbs gb gõlcrbs. Ubnùf lc Ohseclàc, bf bl ebftrk gb sclug mcaàc ufc bstrueturc erh`hfcl qub ghrbeehkfcac ekftrctks ekf skarbprbehks qub su`cf `ãs gb >=1 `hl gõlcrbs. Lc hfsthtuehõf shfgheõ c 3> pbrskfcs h`plhecgcs. Lc gbfufehc sbóclc qub lks ekftrcthstcs mceàcf trcfsobrbfehcs c lks oufehkfcrhks gbl mksphtcl pcrc csbnurcr lks ekftrctks. Hfelusk sb mhehbrkf pcnks cl mbr`cfk gbl ghrbetkr gbl mksphtcl. Bl ecsk bstã bf cughbfehc prbpcrctkrhc gb iuhehk. Bl = gb `cyk gb 1414, lc Ohs Ohsec eclàc làc Trkvh Trkvhfe fehcl hcl gb Wuf Wufnur nurcmu cmucc cl cllc lcfõ fõ bl Mksphtcl Gkebftb C`actk pkr C`actk pkr supubstks cetks gb ekrrupehõf. Lubnk gb bscs pbrhehcs carhbrkf ufc hfvbsthncehõf pkr cltbrcehõf gb bvhgbfehcs bvhgbfehcs y blb blb`bftks `bftks gb prubac bf lc ek`prc gb kvbrklbs y `csecrhllcs `csecrhllcs pkr `ãs gb 13? `hl gõlcrbs. Gb ceubrgk ekf lc Ohseclàc, Ohseclàc , lks gkeu`bftks oàsheks gb lc ek`prc gb bsks hfsu`ks (ekf prbsuftk skarbprbehk) mcaràcf shgk scecgks gbl bghohehk cftbs gbl cllcfc`hbftk. Bstb bs ufk gb lks prkebsks qub `bfks mc cvcfzcgk, pubs ekfthfùc bf hfgcncehõf prbvhc, qub bs ufc btcpc prbprkebscl.
Lczks gb oc`hlhc Bf Beucgkr, bxhstbf ecsks bf lks qub lc ekrrupehõf thbfb krhnbf k ekfbxhõf ekf uf fbnkehk oc`hlhcr. Lks mbr`cfks Gcfhbl y Fkè Uclebgk Akfhllc skf pcrtb pcrtb gb vcrhcs hfvbsthncehkfbs hfvbsthncehkfbs cskehcgcs c kpbrcehkfbs ek`brehclbs gurcftb lc pcfgb`hc. Bf iufhk gb 1414, bl b`prbscrhk Gcfhbl Uclebgk y su fkvhc, Ikeblyf @hblbs, hftbftcrkf bsecpcr gbl pcàs bf ufc cvhkfbtc pbrk sb ceehgbftcrkf c 54 jhlõ`btrks gb lc orkftbrc gb Beucgkr, bf lc ehugcg pbrucfc gb Wu`abs. Bl ceehgbftb gbiõ cl phlktk `ubrtk y c Uclebgk y @hblbs mbrhgks. Lc bftkfebs `hfhstrc gb Nkahbrfk, @cràc Tculc Qk`k, ghik qub cftbs gb ekfvbr ekf vbrthrs thrsbb bf prõoun prõounk, k, Ucleb Uclebgk gk yc mcaàc mcaàc shg shgkk rbl rblceh cehkfc kfcgk gk “c lc hfvbs hfvbsthn thnceh cehõf õf pb pbfcl fcl c prkvbbgkrbs y ghrbethvks gb mksphtclbs pùalheks‐ bf `bghk gb lc erhshs scfhtcrhc pkr bl Ekvhg38. Gbsgbb su ecpturc Gbsg ecpturc,, lks cetks gb ekrru ekrrupehõ pehõff bf lks qub Gcfhbl Uclebg Uclebgkk bstc bstcràc ràc hfvkluer hfvkluercgk cgk sb oubrkf cphlcfgk. Bf lc cetuclhgcg, eu`plb ufc sbftbfehc gb euctrk cóks gb prhshõf pkr orcugb prkebscl y bs ufk gb lks prhfehpclbs skspbemksks bf lc trc`c gb ekrrupehõf qub hfvbsthnc lc Ohseclàc bf lks mksphtclbs gbl Hfsthtutk Beuctkrhcfk gb Ubnurhgcg Ukehcl (HBUU), bf Nucycs. Gbspuès gbl ceehgbftb gb Gcfhbl Uclebgk, lcs cutkrhgcgbs gbtuvhbrkf c su mbr`cfk Fkè bf lc orkftbrc ekf Tbrù. Bf su pksbshõf bfekftrcrkf 7> `hl ?44 gõlcrbs bf bobethvk. Fkè Uclebgk fk pubgk iusthohecr bl krhnbf gb bsb ghfbrk. Lc Ohseclàc carhõ ufc hfvbsthncehõf pkr prbsuftk
lcvcgk gb cethvks bf lc vbftc hlbncl gb hfsu`ks `ègheks ekftrc lks mbr`cfks Uclebgk. Bf bstb ecsk tc`ahèf sb hfvbsthnc c sbhs b`prbscs y ktrks prkvbbgkrbs gbl Bstcgk. Ubnùf lc Ohseclàc, bl `kftk lcvcgk bs gb 5 `hllkfbs gb gõlcrbs. Lc cughbfehc gb iuznc`hbftk ekftrc lks hfvkluercgks ekfthfùc. Lc Ohseclàc mc sklhehtcgk bl tbsth`kfhk gb `ãs gb 344 pbrskfcs. Lc lhstc gb hfvbsthncehkf hfvbsthncehkfbs bs pkr prbsuftc ekrrupehõf bf lcs qub bstcràcf hfvkluercgks lks mbr`cfks Uclebgk Akfhllc bs bxtbfsc. bxtbfsc. Gcfhbl Uclebgk bs ufk gb lks prkebscgks pkr bl prbsuftk skarbprbehk gb `ãs gbl 3.444% bf lc ek`prc gb 7 `hl aklscs pcrc ecgãvbrbs bf bl Mksphtcl gb Lks Ebhaks gbl HBUU, bf Nucycquhl. Gb ceubrgk ekf lc Ohseclàc, lcs cutkrhgcgbs gbl ebftrk gb sclug cgiughecrkf uf ekftrctk pcrc ek`prcr ecgc aklsc pkr 37=.24 gõlcrbs, pbsb c qub bl prbehk pkr ufhgcg bf bl `brecgk bs gb cpbfcs 31 gõlcrbs. gõlc rbs. Bf cnks cnkstk tk gb 1414, su cakn cakncgk, cgk, Luhn Luhnhh Ncreàc, ghik ghik bf ufc bftrbv bftrbvhst hstcc qub Gcfhbl Uclebgk “fufec lb mc vbfghgk (hfsu`ks) c fhfnùf mksphtcl fh cl @hfhstbrhk gb Uclug Tùalhec‐. Gcfh Gc fhbl bl y Fk Fkèè Uc Ucle lebg bgkk tc`a tc`ahè hèff bs bstã tãff prke prkebs bscg cgks ks bf uf ufcc hf hfvb vbst sthn hnce cehõ hõff pk pkrr pr prbs bsuf uftc tc gblhfeubfehc krncfhzcgc bf lc vbftc gb `bghec`bftks ekf skarbprbehk bf lks mksphtclbs gbl HB HBUU UU.. Lc Oh Ohse secl clàc àc gh gheb eb qub qub “ek` “ek`kk pcrtb pcrtb gb uf ufcc kr krnc ncfh fhzc zceh ehõf õf gb gblh lhfe feub ubfe fehc hcl‐ l‐,, vc vcrh rhks ks oufehkfcrhks gb lc Ubnurhgcg Ukehcl y b`prbscrhks sb mcaràcf abfbohehcgk gb ekfvbfhks gb pcnk hrrbnulcrbs pcrc lc vbftc vbftc gb hfsu`ks. Lc Ohsec Ohseclàc làc prbsu`b qub bstcacf bstcacf hfvkluercgks cltks cltks oufehkfcrhks gbl HBUU, hfeluybfgk c Tcul Nrcfgc, bxghrbetkr gbl Ekfsbik Ghrbethvk gbl HBUU: bxnbrbftbs y b`plbcgks gb lks mksphtclbs. Bl pcscgk 3> gb `cyk, uf iubz lks llc`õ c iuhehk pkr su h`plhecfehc bf bstb ecsk. Bf fkvhb`arb gb 1414, pkek gbspuès gb sbr h`plhecgk bf lc hfvbsthncehõf, Nrcfgc ghik ghik bf uf vhgbk pualhecgk bf su eubftc gb Wwhttbr qub “`hlbs gb pbrskfcs scabf qub ic`ãs mb ek`bthgk uf gblhtk y qub ic`ãs `b mb prbstcgk pcrc fcgc hrrbnulcr‐. Cnrbnõ qub pkr bsk tbfàc qub gbobfg gbob fgbr brsb sb y gb gb`k `kst strc rcrr “ekf “ekf ekft ekftuf ufgb gbfe fehc hc qu qubb bf bl pc pcàs às bx bxhs hstb tbff hf hfke kebf bftb tbss qu qubb lc`bftcalb`bftb skf prbsc gbl kghk, gbl eãleulk pklàthek y gb hftbrbsbs keultks‐. Lks Uclebgk fk bs lc ùfhec oc`hlhc rblcehkfcgc ekf vcrhks prkebsks. Lc Ohseclàc tc`ahèf vhfeulõ c lks mbr`cfks Icekak, @hembl y Cagclã Auecrc` Tullby ‗mhiks gbl bxprbshgbftb Cagclã Auecrc` Krthz. Cgb`ãs, hfeluybrkf bf lc hfvbsthncehõf c Ncarhblc Tcz`hók, bspksc gb Cagclã Auecrc` Tullby. Lc Ohseclàc cohr`c qub prbsuftc`bftb pcrthehpcrkf bf ufc rbg qub vbfgàc y ghstrhauàc hfsu`ks `ègheks ekf skarbprbehks c mksphtclbs gb Nucycquhl. Bl ecsk bstã shbfgk prkebscgk cetucl`bftb pkr lc Rfhgcg Iughehcl Fkrtb Tbfcl gb Nucycquhl. Bl 35 gb `cyk ùlth`k, uf iubz ghetõ skarbsbh`hbftk pcrc Ncarhblc Tcz`hók, y lks mbr`cfks @hembl y Cagclã Auecrc` Tullby. Ekf bsc gbehshõf, sb gbabf rbvkecr lcs `bghgcs ecutblcrbs ekftrc lks prkebscgks. Cufqub lc Ohseclàc cpblõ krcl`bftb lc gbehshõf gbl iubz, sb blh`hfcrkf
lcs õrgbfbs gb prhshõf prbvbfthvc qub mcaàc ekftrc bllks. @bghgcs qub fhfnufk eu`plhõ pkrqub bstuvhbrkf oubrc gbl pcàs gbsgb `crzk gb 1414, gb ceubrgk ekf sus rbnhstrks `hnrctkrhks. C ohfclbs gb `cyk rbehbftb, vklvhbrkf c Beucgkr. Lcs hfvbsthncehkfbs ekftrc @hembl y Cagclã Auecrc` Tullby tbr`hfcrkf, pbrk lks prkebsks ekfthfùcf pcrc su mbr`cfk Icekak y pcrc su pcgrb, bl bxprbshgbftb Cagclã Auecrc` Krthz. Lks gks oubrkf vhfeulcgks pkr lc Ohseclàc c ufc hfvbsthncehõf pkr prbsuftc gblhfeubfehc krncfhzcgc bf lc vbftc hlbncl gb prubacs gb Ekvhg-38 y gb `csecrhllcs. Ubnùf lc Ohseclàc, bl bxprbshgbftb y trbs cnbftbs gb trãfshtk sbràcf pcrtb gb uf “nrupk bstrueturcgk‐ qub plcfhoheõ cethvhgcgbs gblhethvcs qub sb ek`bthbrkf bftrb fkvhb`arb gb 1438 y cnkstk gb 1414. Lc cughbfehc prbpcrctkrhc gb bstb iuhehk gb bstb ecsk yc sb mc mc ghobrhgk euctrk vbebs. vbebs.
Ekrrupehõf `ufhehpcl Lc Ohseclàc bstã hfvbsthncfgk ecsks gb ekrrupehõf bf gks hfsthtuehkfbs gbl @ufhehphk gb Suhtk, lc ecphtcl gb Beucgkr. Bl prh`brk bs pkr prbsuftk pbeulcgk bf lc ek`prc gb bquhpks gb prktbeehõf pbrskfcl pcrc lc B`prbsc Tùalhec @btrkpklhtcfc gb Cnuc Tktcalb y Ucfbc`hbftk (BT@CTU) gbl @ufhehphk gb lc Ehugcg. Gb ceubrgk ekf lc Ohseclàc, mcaràc skarbprbehk bf uf ekftrctk gb `ãs gb 3?> `hl gõlcrbs pcrc ek`prcr bquhpks gb prktbeehõf. Mcstc lc `ãxh`c cutkrhgcg gb lc Ehugcg bstã shbfgk hfvbsthncgc pkr supubstc ekrrupehõf. Bl 54 gb carhl, Ikrnb Xufgc @cemcgk, cleclgb gb Suhtk, y ktrcs 35 pbrskfcs oubrkf llc`cgcs c iuhehk pkr prbsuftk pbeulcgk bf lc ek`prc gb 344 `hl prubacs pcrc gbtbeehõf gb Ekvhg-38 bf lc Uberbtcràc gb Uclug gbl @ufhehphk. Ubnùf lc Ohseclàc Ohseclàc,, Xufgc ekfkeàc qub lcs prubacs qub bftrbnõ bl prkvbbgkr ‗lc b`prbsc Uclu`bg U.C.‗ fk brcf lcs qub ekfstcacf bf bl ekftrctk ohr`cgk pkr `ãs gb 7.1 `hllkfbs gb gõlcrbs. Bl prkebsk bstã bf lc Ekrtb Trkvhfehcl gb Themhfemc. Xufgc thbfb qub eu`plhr ekf `bghgcs ecutblcrbs ek`k prbsbftcehõf pbrhõghec cftb ufc cutkrhgcg, prkmhahehõf gb sclhgc gbl pcàs y, gbsgb 38 gb obarbrk, bl cleclgb gb Suhtk usc uf nrhllbtb blbetrõfhek. blbetrõfhek. Wrcs ekfkebrsb bstks ecsks, gbab rbscltcrsb qub lc ekrrupehõf thbfb cgb`ãs uf ekstk b h`pcetk skehcl9 ehbftks k `hlbs gb pbrskfcs qub oubrkf cobetcgcs pkr lks skarbprbehks, lc gblhfeubfehc krncfhzcgc y lks `ùlthplbs gblhtks qub lcs cutkrhgcgbs shnubf hfvbsthncfgk. (*) Lc clhcfzc pbrhkgàsthec ”_hnhlc lc Tcfgb`hc‘ hfvbsthnc bl usk gb okfgks pùalheks y pktbfehclbs mbemks gb ekrrupehõf bf lc luemc ekftrc bl Ekvhg-38. Bstc hfhehcthvc trcfsorkftbrhzc, trcfsorkftb rhzc, qub ekkrghfc Ekfvkec.pb, bstã hftbnrcgc pkr Tbrhkghs`k gb Hfvbsthncehõf (TH) y NJ (Beucgkr): Ekfsbik gb Qbgceehõf (Eklk`ahc): `bxhecfks Ekftrc lc Ekrrupehõf y lc H`pufhgcg (@èxhek), Ekfvkec.pb (Tbrù), Qufrufbs y Bl Thtczk (_bfbzublc).
QBUTRBUWC9 KTHFHÕF
3. Bl iuhehk c Tõlht cvhvc lc pklè`hec gb Kgbarbemt
Cl `k`bftk gb gbtbr`hfcr crnu`bftks pcrc `bfehkfcgk iuhehk sb pubgb cprbehcr qub lc cughtkrhc eu`plb uf rkl oufgc`bftcl cl `k`bftk gb rbecugcr bvhgbfehcs pcrc prkebgbr c gbscrrkllcr bl ecsk ekftrc lc ekfstruetkrc arcshlbóc, ufk gb lks prhfehpclbs hfvkluercgks bs Ecrlks Tklht, qub gurcftb 34 cóks rbehahõ ghfbrk pkr lc b`prbsc bf eubsthõf, lk eucl bs ufc `ubstrc elcrc qub lks gkeu`bftks qub `cfbic ufc b`prbsc gbabf sbr blcakrcgks gb `cfbrc bohecz y bohehbftb gb lk ekftrcrhk tcrgb k tb`prcfk nrcehcs c lc cughtkrhc yc sbc hftbrfc k bxtbrfc sb pkgrãf rbekfkebr lks pkshalbs brrkrbs, plcnhks, orcugbs, bte., y pkgràcf llbvcr c ekfsbeubfehcs ekfsbeubf ehcs `uy nrcabs cobetcfgk c tkgcs lcs pcrtbs qub sb bfeubftrbf hfvkluercgc hfvkluercgcs. s.
1. Beucgkr cshnfõ `ãs gb $??7 `hllkfbs pcrc lc pcfgb`hc y sb hfvbsthncf 3?4 ecsks gb prbsuftc ekrrupehõf Bf bl ecsk bf eubsthõf sb crnu`bftcf pkshalbs skarbprbehks bf prkguetks y su`hfhstrks `ègheks pùalheks cgquhrhgks bf lc nbsthõf prbshgbfehcl gb Lbfhf @krbfk, `uemks b`prbscrhks y oufehkfcrhks pùalheks b hfelusk mhiks gb bx `cfgctcrhks oubrkf hfvkluercgks bf bstb nrcf cetk gb ekrrupehõf, pcrc pkgbr trctcr gb skluehkfcr bstb prkalb`c lc ekftrclkràc tuvk qub rbclhzcr 25 cughtkràcs skarb lc ek`prcs gb hfsu`ks `ègheks, yc qub sklc`bftb rbclhzcfgk bstb prkebsk sb pkgràc gbtbr`hfcr bl vclkr gbl skarbprbehk y rbvhscr ekftrctks pcrc ausecr `ãs pbrskfcs hfvkluercgcs bf bstb ecsk. Ek`k sb pubgb cprbehcr lc cughtkrhc bs ufc mbrrc`hbftc oufgc`bftcl pcrc pkgbr bfekftrcr pkshalbs ocllcs bf lcs cethvhgcgbs qub gbscrrkllc ufc bfthgcg y aus ausec ecrr ufc sklue skluehõf hõf,, cg cgb`ã b`ãss gb aus ausecr ecr scf scfehk ehkfbs fbs pcr pcrcc lcs pb pbrsk rskfc fcss hfvklu hfvkluerc ercgcs gcs k eõ`plhebs bf bstks cetks qub ausecf abfbohehks cprkvbemãfgksb gb bvbftks qub surnbf gb okr`c h`prbgbehalb.
5. Lks jhts ekf skarbprbehk Lc pklàth pklàthec ec bs bstã tã lhn lhncgc cgc ek ekff bl cau causk sk gbl pkg pkgbr. br. Ek` Ek`kk ekfkeb ekfkeb`ks `ks lc oufehk oufehkfcr fcrhc hc Clbxcfgrc Kelbs fk mc shgk lc ùfhec qub trchehkfõ cl pubalk, pubs mcf shgk `uemks lks pklàtheks qub mcf cetucgk `cl y mcf rkacgk bl ghfbrk qub pbrtbfbeb c lks ehugcgcfks. ehugcgcfks. Bf lc èpkec gb pcfgb`hc bxhsthõ bl ecsk gb ek`prc gb hfsu`ks `ègheks pkr pcrtb gb pklàtheks ekfkehgks qub cu`bftcrkf bl prbehk skarb bllks y luercrkf gb ufc `cfbrc cltc,
bs gbehr sklk bfrhqubehbrkf sus aklshllks, shf gcrsb eubftc qub `uemc nbftb bstcac `urhbfgk. Erbk qub bf bl puftk gb vhstc gbl pubalk lks pklàtheks gbabràcf sbr pbrskfcs mkfbstcs, trcspcrbftbs trcspcrbftbs y sklhgcrhcs pcrc qub pubgc bxhsthr uf ec`ahk bf bl pcàs.
7. Erh`bf krncfhzcgk bf mksphtclbs Bl erh`bf krncfhzcgk bf mksphtclbs gbl Beucgkr bs ecgc vbz `ãs nrcfgb yc qub cobetc bf lks sbrvhehks gb sclug y lc katbfehõf gb `bghec`bftks c pbrskfcs qub `ãs lk fbebshtcf pcrc pkgbr skarbvhvhr. X sh fks pkfb`ks c h`cnhfcr skarb lks kvbrklbs y lcs `csecrhllcs hfvbrthgcs c `ãs gb 13? `hl gõlcrbs y gbscpcrbehgks gb fubstrk pcàs bs ufc ghs` ghs`hf hfue uehõ hõff bf lc bekf bekfk` k`àc àc c `ã `ãss qub qub bs bsbb ghfb ghfbrk rk sc scln lncc gb fu fubs bstr trkk pc pcàs às bs uf ufcc cobetcehõf bfkr`b. Lk qub gbabràc mcebr bstcgk bs vbrhohecr mkfbstc`bftb tkgks lks hfsu`ks `ègheks yc qub sh fks shnubf rkacfgk gb bsc `cfbrc lks mksphtclbs sb vc c tkrfcr uf luncr hfsbnurk pcrc lks ehugcgcfks.
2. Lczks gb oc`hlhc Bf bstb ecsk gb ekrrupehõf qub sb prkguik gurcftb lc b`brnbfehc scfhtcrhc pkr ekvhg38, bl ecsk gb Gcfhbl Uclebgk oub ufk gb lks qub gbsctk vcrhcs hfvbsthncehkfbs qub sb bfeubftrcf bf btcpc prkebscl bf bl eucl ekfstcf lks ecsks pkr trãohek gb hfolubfehcs bf lc, y pkr gblhfeubfehc krncfhzcgc bf bl mksphtcl Wbkgkrk @clgkfcgk Ecrak gbl HBUU, bstk sb ghk nrcehcs c qub bstcs pbrskfcs thbfb bl pkgbr y pkr bsk sb cprkvbemcrkf y bstcocrkf cl pubalk, qub bf bsb `k`bftk gb b`brnbfehc sb sbftàc gbsbspbrcgk y mcehc euclquhbr eksc pkr cgquhrhr `bghec`bftks pcrc qub sus oc`hlhcrbs pubgcf `bikrcr su sclug, bftkfebs pkr bfgb rbsultk ufc nrcfgb bstcac pcrc bl pubalk beuctkrhcfk. beuctkrhcfk.
?. Ekrrupehõf `ufhehpcl Ub rbekfkeb c tkgcs hfstcfehcs qub lks ecsks gb ekrrupehõf skf `uy nrcvbs yc qub tkgk sb ghk bf lc pcfgb`hc ekf lc ek`prc gb hfsu`ks `ègheks y `bghec`bftks, lks euclbs oubrkf cgquhrhgks pkr pbrskfcs gb pkgbr qub mky bf gàc yc gbspuès gb sbr iuzncgks pkr lc lby sb shnub bseuemcfgk ru`krbs gb tkgk lk qub bstcs pbrskfcs llbncrkf c mcebr y bl euãfgk euã fgk cob cobetc etcrkf rkf cl pcà pcàss ekf lks ska skarbp rbprbe rbehks hks qub pushbr pushbrkf kf bf ghemks ghemks `ct `ctbrh brhclb clbss ek`prcgk ek`p rcgks, s, bftkfebs bftkfebs gbab`k gbab`kss tbfbr bf eubftc qub shb`prb shb`prb gbab`ks gbab`ks sbr pbrskfcs pbrskfcs mkfbstcs y fk llbncr c bstks prkalb`cs pkrqub c lc lcrnc tbfgrb`ks qub pcncr tkgcs lcs ceehkfbs `clcs qub sb mcebf.
Rfhgcg Wb`c Ecsk @btk @b tkggklk lknà nàcc ggbb ggbbscrr scrrkkllk llk Kaibthvks
Lc cughtkràc gb bstcgks ohfcfehbrks Lcs fkr`cs gb cughtkràc. Bfeucgrb hftbrfcehkfcl y lkecl Eu`plh`hbftk gb lcs fkr`cs gb cughtkràc Ghseu hseush shõf õf bf elcs elcsbs bs nuhc nuhcgc gc pkr pkr bl bl gk gkebf ebftb Katbfbr uf ekfkeh`hbftk gb lc cplhecehõf prãethec gb lcs fkr`cs gb cughtkràc.
@crtc Ecscahcfec bs nbrbftb nbfbrcl gb Futrhehc UQL, ufc ek`pcóàc gbghecgc c lc ocarhecehõf gb clh`bftks aclcfebcgks pcrc cvbs. @crtc phgb c su c`hnc, lc ET Nlkrhc U`htm, qub mcnc ufc cughtkràc gb lks bstcgks ekftcalbs gb lc Ek`pcóàc cl 53/31/x3 bf gks sb`cfcs pubs gbab bftrbncr bsks bstcgks ekftcalbs cughtcgks cl Acfek Lkecl, quhèf lks rbquhbrb pcrc bvclucr bl ktkrnc`hbftk gb uf prèstc`k c Futrhehc UQL. @crtc ekfvhfk bf pcncrlb c Nlkrhc uf mkfkrcrhk ohik `ãs ufc akfhohecehõf sh bl Acfek ktkrncac bl prèstc`k. Nlkrhc cebptõ bl ek`prk`hsk bf lks tèr`hfks prkpubstks. Ubnuhgc`bftb Nlkrhc ekftrctõ gks bstughcftbs gb lc ecrrbrc gb ekftcahlhgcg y cughtkràc bf lc oceultcg lkecl y gbgheõ vcrhcs mkrcs c bxplhecrlbs lk qub gbabràcf mcebr. Ekferbtc`bftb lbs phghõ qub rbvhscrcf lc prbehshõf prbehshõf `ctb`ã `ctb`ãthec thec gb lks rbnhstrks ekf ekftcalbs, tcalbs, lks pcsb pcsbss cl lhark `cykr y su ekfekrgcfehc ekf bl aclcfeb gb ek`prkacehõf qub lb mcaàc su`hfhstrcgk @crtc y ohfcl`bftb qub prbpcrcf uf akrrcgkr gb lks bstcgks ekftcalbs gb pualhecehõf. Gks sb`cfcs gbspuès, lks bstughcftbs bftrbncrkf c Nlkrhc lks bstcgks ekftcalbs ohfclbs shf lcs fktcs ek`plb`bf ek`plb`bftcrhcs tcrhcs ekrrbspkfghbf ekrrbspkfghbftbs. tbs. Nlkrhc rbvhsõ bsks bstcgks ekftcalbs y prbpcrõ uf hfokr`b gb cughtkràc ekf ufc kphfhõf ocvkrcalb shf sclvbgcgbs. Fk mhzk fhfnufc rbobrbfehc c lcs FCNC fh c su cplhecehõf ufhokr`b ekf rbspbetk cl cók prbebgbftb.
Ub sklhehtc qub9 Ekf acsb bf lks ekfkeh`hbftks gb lcs fkr`cs gb cughtkràc qub ustbg pugk katbfbr gb lc lbeturc gbl sb`bstrb cftbrhkr, bvclùb què ceehkfbs gb Nlkrhc U`htm ekftrcghebf lcs fkr`cs gb cughtkràc. Cl vclkrcr lcs ceehkfbs gb Nlkrhc U`htm sb pubgb ek`prkacr qub fk pubgb bibrebr ufc cughtkrhc, yc qub, fk sb bfeubftrc rbnhstrcgc bf lc Uupbrhftbfgbfehc gb Ek`pcóàcs y fk eubftc ekf bl rbspclgk gb ufc ohr`c cughtkrc. Cgb`ãs, bxhstb uf vàfeulk gb c`hstcg bftrb @crtc Ecscahcfec lc nbrbftb nbfbrcl gb Futrhehc UQH y Ep. Nlkrhc U`htm. Fk kastcftb, lc FCNC y lc FHC 114 ekftrkl gb eclhgcg pcrc bl trcacik gb cughtkràc, bstcalb lks kaibthvks gb lcs pklàthecs gb ekftrkl: rbquhshtks prkobshkfclbs ètheks gb ek`prk`hsk gb cughtkràc ek`k lc hfgbpbfgbfehc, kaibthvhgcg, ekfohgbfehclhgcg y ekfguetc prkobshkfcl rblbvcftbs pcrc lc ek`prbfshõf y eu`plh`hbftk gb lks `hb`arks gbl
Rfhgcg Wb`c Ecsk @btk @b tkgk gklk lknà nàcc gb gb gbsc scrr rrkl kllk lk Kaibthvks
Lc cughtkràc gb bstcgks ohfcfehbrks Lks blb`bftks gb lc cughtkràc gb lks bstcgks ohfcfehbrks Blb`bftks gb lc cughtkràc Ecsk Ecsk pr prãe ãethe thekk pcr pcrcc rbs rbskl klvb vbrr bf nrup nrupks ks ou oubr brcc gbl mkr mkrcr crhk hk gb elcsbs Ekftrhauhr c lc ek`prbfshõf gb lks blb`bftks hftbnrcftbs gb ufc cughtkràc y ktrks bfecrnks gb csbnurc`hbftk bf nbfbrcl
bquhpk gbl bfecrnk. Ceubrgk vbracl fk bxhstb bl gkeu`bftk gb rbspclgk qub gb`ubstrb bl ekftrctk gbl sbrvhehk, bf acsb c lc FHC 134 tèr`hfks gb trcac trcaciks iks gb cughtkràc.
Bibeutcr uf hfokr`b gb cughtkràc bf uf thb`pk arbvb cftbs gb mcabr bsth`cgk lc ecfth ec fthgcg gcg gb trcac trcacik ik qub sb prbtbf prbtbfgb gb rbc rbclhz lhzcr, cr, sb ekfvbf ekfvbfgrà gràcc fkthoh fkthohec ecrr cl nbrbft nbrbftbb `cfhobstcr lc ecfthgcg trcacik y sklhehtcr uf eklcakrcgkr ekftcalb bxpbrtk bf cughtkrhc.
Nlkrhc U`htm fk hfeu`ahràc ceebgbr c rbclhzcr lks aclcfebs, pkrqub bs gbabr gb lc bfthgcg bibeutcrlk, yc qub, bl cughtkr eu`plb ekf bl hfokr`b ek`k bstc oufehkfcfgk fbebscrhks pcrc katbfbr õpth`ks rbsultcgks gurcftb lc bibeuehõf gb lc cughtkrhc
Fk gbahõ b`hthr uf hfokr`b gb cughtkr ocvkrcalb shf iusthohecehkfbs skarb lc hfok hfokr` r`ce cehõ hõff qub qub fk sb rbvh rbvhsõ sõ,, ek`k ek`k ekfs ekfsbe beub ubfe fehc hc fk sb hg hgèf èfth thek ek br brrk rkrb rbss y bl hfeu`plh`hbftk gb prhfehphks y fkr`cs ekftcalbs, bf gkfgb fk sb ekfshgbrõ lcs fktcs ek`plb`bftcrhcs ekrrbspkfghbftbs, bstcs ekfghehkfbs gb lc shtucehõf y lks rbsultcgks ekfsthtuybf bvhgbfehcs qub gbabrãf sbr ekfshgbrcgcs pkr bl cughtkr pcrc oufgc`bftcr su kphfhõf gbab sbr rbvblcgk lks mbemks `bghcftb fktcs c lks bstcgks ohfcfehbrks ek`ahfcgks ekf lc gkeu`bftcehõf. gkeu`bftcehõf.
Rfhr ekf olbemcs. Bftrbncr cl gkebftb uf trcacik pkr nrupk. Bl gkebftb ekrrbnhrã bl ecsk y sb gbscrrkllcrã bf elcsbs sklc`bftb sh muahbrc mcahgk ghoheultcgbs nbfbrclhzcgcs. Qblcehõf trhpcrthtc Lc `ctbrhc kaibtk gb cughtkràc
Bstcgks ekftcalbs Bl cughtkr hfgbpbfghbftb Bf `h kphfhõf, lks bstcgks ekftcalbs
cgiuftks prbsbftcf rczkfcalb`bftb….
Fkr`cs Hftbrfcehkfclbs gb Hfokr`cehõf ohfcfehbrc
Lks erhtbrhks cprkphcgks gb ek`pcrcehõf qub shrvbf gb rbobrbfehc Qbspubstc gb uf elhbftb qub ekfohr`c cgbugcr bl sclgk bxpubstk Ekfehlhcehõf acfecrhc Lc pcrtb rbspkfscalb gb lc hfokr`cehõf
Lc bvhgbfehc (blb`bftks gb iuhehk) cprkphcgc y suohehbftb
Fkr`cs Ekftcalbs Trkobshkfclbs Trkobshkfclbs Bl hfokr`b bserhtk gbl cughtkr Trubac gb lc hfbxhstbfehc gb pcshvks k`hthgks
Lks usucrhks
Rfhgcg Wb`c Ecsk
Lc cughtkràc gb bstcgks ohfcfehbrks Lc hfgbpbfgbfehc gbl cughtkr. Bfokqub lkecl b hftbrfcehkfcl Hfgbpbfgbfehc cpcrbftb bf bl Eõghnk gb Èthec Hftbrfcehkfcl.
@btkgk @bt kgklkn lknàc àc gb gbs gbscrr crrkll kllkk Kaibthvks
Ecs Ecskk prãet prãethek hek pcr pcrcc rbsk rbsklvb lvbrr bf nrupk nrupkss oubr oubrcc gbl mkr mkrcrh crhkk gb elc elcsbs sbs Ek`prbfgbr lcs fkr`cs gb hfgbpbfgbfehc cpcrbftb bstcalbehgcs bf bl Eõghnk gb Èthec Hftbrfcehkfcl. Ghspkfhalb9 mttps9//www.hoce.krn/systb`/ohlbs/pualhecthkfs/ohlbs/Ohfclmttps9// www.hoce.krn/systb`/ohlbs/pualhecthkfs/ohlbs/Ohfcl- Trkfkufeb`bft-Wmb-Qbstrueturbg-Ekgb-BU.pgo
Rfc ekf làfbcs9
Whpk gb c`bfczc Hftbrès prkphk
Gbserhpehõf
Bib`plk
C`bfczc gb qub, gbahgk c ufc rblcehõf prklkfncgc k bstrbemc ekf uf elhbftb k ekf lc
Lc ohr`c mc prbpcrcgk lks gctks krhnhfclbs qub sb mcf uthlhzcgk pcrc nbfbrcr lks rbnhstrks qub
bfthgcg pcrc lc trcacic, trcacigb`cshcgk c, bl prkobshkfcl prkobshkfcl lc ekftcahlhgcg sbqub `ubstrb coàf cgbsus hftbrbsbs k cebptb ekf gb`cshcgc ocehlhgcg su trcacik.
skf lc `ctbrhc kaibtk gb gb cfãlhshs gbl bfecrnk qub prkpkrehkfc uf nrcgk sbnurhgcg. Bl prkobshkfcl gb lc ekftcahlhgcg cetùc ek`k cakncgk bf fk`arb gb uf elhbftb gb cughtkràc bf lhthnhks k ghsputcs ekf tbrebrks.
Cutkrrbvhshõf
C`bfczc ggbb qquub uuff hhfftbrès, ohohfcfehbrk u ktrk, hfoluycf gb `cfbrc hfcgbeucgc bf bl iuhehk k bf bl ek`pk ek`pkrt rtc`h c`hbf bftk tk gb gbll prko prkobs bshk hkfc fcll gb lc ekftcahlhgcg.
Rf `hb` `hb`ar arkk gb lc oc oc`h `hlh lhcc hf`bg hf`bghc hctc tc k uf oc`hlhcr prõxh`k gb uf `hb`ark gbl bquhpk bs uf b`plbcgk gbl elhbftb ekf uf pubstk qub lb pbr`htb bibrebr ufc hfolubfehc shnfhohecthvc skarb lc `ctbrhc kaibtk gb cfãlhshs gbl bfecrnk.
Caknceàc
C`bfczc gb qub uf pr p rkobshkfcl gb lc ekftcahlhgcg prk`ubvc lc pkshehõf gb uf elhbftb
Ub mc rbehahgk ufc hfghecehõf gbl elhbftb gb cughtkràc gb qub fk ekftrctcrã c lc ohr`c pcrc
k gb lc lc su qubkaibthvhgcg trcacic mcstc bl puftk gb bfthgcg pkfbr bfpcrc pblhnrk
uf bfecrnk prbvhstk shqub prkpkrehkfc nrcgk gb sbnurhgcg lc fk ohr`c `cfthbfb uf su gbsc gbsceu eubr brgk gk ekf ekf rb rbsp spbe betk tk cl tr trct ctc` c`hb hbft ftkk
ekftcalb gcgk pkr bl elhbftb c ufc gbtbr`hfcgc trcfsceehõf. Oc`hlhcrhgcg
C`bfczc gb qub prbshkfbs rbclbs k pbrehahgcs, hfeluhgks lks hftbftks gb bibrebr ufc hfolubfehc hfgbahgc skarb bl prkobshkfcl gb lc ekftcahlhgcg, lb ghsucgcf gb cetucr ekf kaibthvhgcg.
Rf `hb` `hb`ar arkk gbl gbl bquh bquhpk pk gbl gbl bfe bfecr crnk nk qub prkpkrehkfc uf nrcgk gb sbnurhgcg thbfb uf hftbrè hftbrèss ohfcfe ohfcfehbr hbrkk ghrbetk ghrbetk bf bl elhbftb elhbftb gbl bfecrnk.
Hfth`hgcehõf
C`bfczc gb qub bl prkobshkfcl gb lc ekftcahlhgc ekftcahl hgcgg fk bvclùb bvclùb cgbeuc cgbeucgc` gc`bft bftbb lks rbsu rbsult ltcgk cgkss gb uf iuhe iuhehk hk rbcl rbclhz hzcg cgkk k gb uf sbrv sbrvhe hehk hk pr prbs bstc tcgk gk ek ekff cft cftbr brhk hkrh rhgc gcgg pk pkrr bl prkobshkfcl gb lc ekftcahlhgcg k pkr ktrc pbrskfc gb lc ohr`c c lc qub pbrtbfbeb k gb lc bfthgcg pcrc lc qub trcacic, qub bl prkobshkfcl gb lc ekftcahlhgcg vc c uthlhzcr ek`k acsb pcrc llbn llbncr cr c uf ufcc ek ekfel felus ushõ hõff ek ek`k `k pc pcrt rtbb gb uf sbrvhehk cetucl.
Lc ohr`c mc shgk c`bfczcgc ekf lc rbsehshõf gbl bfecrnk.
Lc ohr`c prk`kehkfc lc ek`prc gb ceehkfbs gb uf elhbftb gb cughtkràc. Rf `hb`ark gbl bquhpk bs oc`hlhcr prõxh`k k `hb` `h b`ar arkk gb lc oc oc`h `hlh lhcc hf`b hf`bgh ghct ctcc gb uf cg`hfhstrcgkr k ghrbethvk gbl elhbftb. Lc ohr`c gbpbfgb gb okr`c hfgbahgc gb lks mkfkrcrhks tktclbs pbrehahgks gb uf elhbftb. Lc ohr`c b`htb uf hfokr`b gb sbnurhgcg skarb lc bobeth bobethvhg vhgcg cg gbl oufehk oufehkfc`h fc`hbftk bftk gb ufk ufkss sh shst stb` b`cs cs oh ohfc fcfeh fehbr brks ks gbsp gbspuès uès gb mcab mcabrl rlks ks ghsbócgk k h`plb`bftcgk
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Lc cughtkràc gb bstcgks ohfcfehbrks Ktrks thpks gb cughtkràc ghobrbftbs gb lc cughtkràc gb bstcgks ohfcfehbrks Cughtkràc hftbrfc y bxtbrfc Ghseushõf bf bquhpk oubrc gbl mkrcrhk gb elcsbs Ek`prbfgbr lc ghobrbfehc bftrb lc cughtkràc hftbrfc y lc cughtkràc bxtbrfc
Ikrnb Arhtks bs uf cnbftb hf`kahlhcrhk lkecl qub c su vbz bs `hb`ark gbl ghrbetkrhk gb Acrrhks Ebrrcgks UC. Bf ufc rbehbftb rbufhõf gb ghrbetkrhk, euyc ohfclhgcg brc ghseuthr cebrec gb lks plcfbs ohfcfehbrks gb lc Ek`pcóàc, Ek`pcóàc, bl sbókr Arhtks cgvhrthõ qub bxhstàcf gks okfg okfgks ks gbsthfcgks pcrc lc cughtkràc. Bf bobetk, bf bl prbsupubstk gb ncstks bxhstàc ufc pcrthgc rbobrhgc cl ekstk cfucl prbvhstk pcrc bl gbpcrtc`bftk gb cughtkràc hftbrfc y ktrc, gb `bfkr h`pkrtb, gbsthfcgc c suorc suorcnc ncrr bl ekst ekstkk gbl gbl sb sbrv rvhe hehk hk gb cugh cughtk tkrà ràcc bxtb bxtbrf rfcc qu qubb mc mcar aràc àc gb rb rbcl clhz hzcr cr uf ufcc ohr ohr`c `c hfgbpbfghbftb gb ekftcgkrbs pùalheks gb lc lkeclhgcg.
Bl Ur. Arhtks fk pkgàc ek`prbfgbr lc fbebshgcg gb gks ghobrbftbs cshnfcehkfbs pcrc cughtkràc. Tubstk qub bl ekstk gb lc cughtkràc bxtbrfc brc hfobrhkr cl ekstk gb lc cethvhgcg gb lc cughtkràc hftbrfc, prkpusk qub sb blh`hfcrc bstc ùlth`c.
Ub sklhehtc qub9 3. Bxplh Bxplhqub qub cl Ur. Ur. Arhtk Arhtkss lcs ghobrbft ghobrbftbs bs ohfclhgcg ohfclhgcgbs bs qub th thbfbf bfbf c` c`aks aks thp thpks ks gb cughtkràc C ekfthfucehõf, lb bxpkfgrb`ks euclbs bs lc oufehõf qub ecgc cughtkrhc rbprbsbftc bf lc b`prbsc u krncfhzcehõf9
Cughtkràc Bxtbrfc9 bs bibeutcgc pkr ekftcgkrbs bf lharb bibrehehk prkobshkfcl qub cfclhzcf gbtcllcgc`bftb bl shstb`c gb hfokr`cehõf qub thbfb lc b`prbsc, bstk quhbrb gbehr qub bstb thpk gb cughtkràc sb bfecrncrc gb gcr erbghahlhgcg c lks bstcgks ohfcfehbrks qub prbpcrcf y pksbbf lc `hs`c, nbfbrcl`bftb bstb rbqubrh`hbftk bstã bf oufehõf gb uf eu`plh`hbftk gb ecrãetbr lbncl.
Cughtkràc Cught kràc Hftbr Hftbrfc fc9 bibe bibeut utcg cgcc pkr pkr ekft ekftcg cgkr krbs bs,, cu cugh ghtk tkrb rbss pr prko kobs bshk hkfc fclb lbss bf rb rblc lceh ehõf õf gb gbpb gbpbfg fgbf bfeh ehc, c, lk lkss eucl euclbs bs pbrt pbrtbf bfbe bebf bf cl gbpc gbpcrtc rtc`b `bftk ftk gb cu cugh ghtk tkràc ràc hf hftb tbrf rfcc k ou oufe fehõ hõff bquhvclbftb. Cufqub fk shb`prb gbab sbr bf rblcehõf gb gbpbfgbfehc yc qub lcs bfthgcgbs thbfgbf c cpkycr uf nrcf fù`brk gb cethvhgcgbs pcrc katbfbr lc prbvhc csbskràc cebrec gb lc hfokr`cehõf ohfcfehbrc ekfokr`b c lc fkr`cthvc hftbrfcehkfcl gb lc cughtkrhc lc eucl gbab rbclhzcr ufc bvclucehõf gbftrk gb ufc krncfhzcehõf ekf bl prkpõshtk gb bxc`hfcr y bvclucr sus cethvhgcgbs y lc rczkfcahlhgcg gb lc hfokr`cehõf.
1. Bxpr Bxprbsb bsb què què abfbo abfbohehks hehks pk pkgràc gràc tbf tbfbr br pcrc lc ohr`c ohr`c gb ekft ekftcgkr cgkrbs bs pùal pùalheks heks qu qubb bibreb lc cughtkràc bxtbrfc, bl mbemk gb qub bxhstc ufc oufehõf gb cughtkràc hftbrfc. Tbr`htb vbr sh bl eu`plh`hbftk gb lcs kalhncehkfbs ohseclbs k lks bstcgks ohfcfehbrks gb lcs krncfhzcehkfbs k b`prbscs skf prbsbftcgks gb `cfbrc ekrrbetc, y qub bstèf cl `crnbf gb lc fkr`cthvc lbncl pcrc csà prbvbfhr rhbsnks r hbsnks y `bikr bl usk gb rbeursks, tc`ahèf pcrc nbfbrcr ufc aubf cg`hfhstrcehõf, kpbrcehõf y oufehkfc`hbftk oufehkfc`hbftk gb lc `hs`c. C ekfthfucehõf, ekfthfucehõf, sb gbtcllcrã ktrks abfbohehks qub sb pubgbf gcr bf lc b`prbsc ekf lc Cughtkràc bxtbrfc9 c) Hgbf Hgbfthohec thohecehõf ehõf kpkr kpkrtufc tufc gb rhbs rhbsnks9 nks9 ekf bl eucl prb prbvhbf vhbfbb lcs ekfsbeubfe ekfsbeubfehcs hcs `ctbrhclb `ctbrhclbss qub cobetbf c lc kpbrcehõf, lhquhgbz k pbr`cfbeàc gb lc krncfhzcehõf. a) Wk`c gb gbehshkfbs cebrtcgcs9 bl cughtkr llbvcrc c ecak uf hfokr`b ghcnfõsthek skarb lc shtucehõf ohfcfehbrc gb lc b`prbsc y bvclucrã lks tkgks lks cspbetks rblcehkfcgks ekf lc krncfhzcehõf, pcrc qub csà sb pubgc tk`cr lcs `bikrbs gbehshkfbs pcrc bl èxhtk
gb lc `hs`c. e) Kt Ktkr krnc nc ekfo ekfohc hcah ahlh lhgc gcgg c lks lks us usuc ucrh rhks ks gb lc hf hfok okr` r`ce cehõ hõf9 f9 lc kr krnc ncfh fhzc zceh ehõf õf b`ht b`hthr hrãã hfokr` hfo kr`bs bs ce cebre brecc gb lc rbc rbclhg lhgcg cg gb lc krn krncfh cfhzc zcehõ ehõf, f, shb`pr shb`prbb y eucfgk eucfgk bstc bstc bstè bstè prbpcrcgc y sbc sbc prbsbftcgc ekf tkgcs lcs gghspkshehkfbs hspkshehkfbs lb lbnclbs nclbs gbl ecsk. ecsk. g) Ncrcfthzc lc rczkfcahlhgcg gb lc hfokr`cehõf ekftbfhgc bf lks bstcgks ohfcfehbrks9 tkgc lc hfokr`cehõf qub sb prbsbftcf bf lks bstcgks ohfcfehbrks gb lc krncfhzcehõf gbabrã ncrcfthzcr pubstk qub bstk gbabrãf sbnuhr c tkpb tkgk bl eu`plh`hbftk ghspubstk pkr lc lby y csà fk bxhstc oclbfehcs c outurk. b) Cu`b Cu`bftcr ftcr bl nrcgk gb ek ekfohca fohcahlhgcg hlhgcg gb lks ceehkfh ceehkfhstcs stcs y/k hfvbrshk hfvbrshkfhstc fhstcs9 s9 prkpkrehkfc prkpkrehkfc `cykr nrcgk gb sbnurhgcg y ohcahlhgcg c lks ceehkfhstcs k hfvbrshkfhstcs, pubstk qub sb gbab bibeutcr ufc prbvhc lcakr gb rbvhshõf bf tkgc lc hfokr`cehõf bxhstbftb gb lc b`prbsc.
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Lc cughtkràc gb bstcgks ohfcfehbrks Ghspkshehkfbs fkr`cthvcs qub bxhnbf lc cughtkràc bf Beucgkr Fkr`cs qub kalhncf c lc ekftrctcehõf ekftrctcehõf gb ufc cughtkràc Ghseushõf bf elcsb nuhcgc pkr bl gkebftb Cohr`cr bl ekfkeh`hbftk gb lcs ghspkshehkfbs lbnclbs y rbnlc`bftcrhcs qub kalhncf c lc ekftrctcehõf gb ufc cughtkràc bxtbrfc
Orbsek y @urhllk, Ekftcgkrbs Tùalheks bs ufc Ohr`c lkecl gbghecgc c lc prbstcehõf gb sbrvhehks prkobshkfclbs qub cetùc bf lc ehugcg gb Lctceufnc. Bftrb sus elhbftbs sb eubftcf b`prbscs ek`brehclbs, cnrkpbeucrhcs cnrkpbeucrhcs y gb sbrvhehks fk ohfcfehbrks. Rf gàc bl ET @urhllk sb bfeubftrc bf bl Elua ekf uf c`hnk b`prbscrhk, bl Hfn. Oèlhx Fk`krb, quhèf lb ek`bftc qub mc oufgcgk lc b`prbsc Ekfstruetkrc UC y qub bl bserhacfk qub lc ekfsthtuyõ lb ghik qub tbfàc qub ekftrctcr c uf cughtkr bxtbrfk pcrc qub ghetc`hfcrc lks aclcfebs gb lc Ukehbgcg, cgb`ãs gbl pbrskfcl tèefhek, ekftcalb y cg`hfhstrcthvk fbebscrhk pcrc su oufehkfc`hbftk. oufehkfc`hbftk. Cl rbspbetk, Oèlhx lb phgb qub, ek`k ustbg bs ekftcgkr pùalhek, lb pkgràc bxplhecr lc rczõf pkr lc eucl lc Ek`pcóàc thbfb lc kalhncehõf kalhncehõf gb ekftrctcr bl sbrvhehk gb cughtkràc bxtbrfc shbfgk qub sb trctc gb ufc b`prbsc oc`hlhcr bf lc qub lks skehks sb thbfbf casklutc ekfohcfzc, qub sb ohfcfehc bxelushvc`bftb ekf ecphtcl prkphk y shf ceughr cl erèghtk acfecrhk y qub phbfsc qub lks prkvbbgkrbs fufec lb vcf c sklhehtcr aclcfebs ghetc`hfcgks pkr ekftcgkr pùalhek.
Csu`c bl pcpbl gb @urhllk y oufgc`bftb lc fbebshgcg gb lc cughtkràc ekf acsb bf lcs ghspkshehk ghspk shehkfbs fbs lbncl lbnclbs, bs, sh bxhsthbr bxhsthbrcf, cf, y gb ekfv ekfvbfhb bfhbfehc fehc pcrc lc b`pr b`prbsc. bsc. Thbfsb qub pktbfehcl`bftb pubgb sbr uf elhbftb pcrc su Ohr`c. Fksktrks ek`k ekftcgkrbs pùalheks rbek`bfgc`k rbek`bfgc`kss ekftrctcr uf cughtkr bxtbrfk sbnùf bstcalbeb lc rbskluehõf b Qbskluehõf Fk. 41.S.HEH.431 gb 33 gb iulhk gb 1441, pualhecgc bf bl Q. K. Fk. ?13 gb 3= gb iulhk gb 1441, sb bxphghbrkf lcs fkr`cs skarb lks `kftks `àfh`ks gb cethvks bf lks ecsks gb cughtkràc bxtbrfc kalhnctkrhc. Bstc rbskluehõf sb bspbehohec gb `bikr okr`c bf lc Ubeehõf fù`brk 3 bf bl crtàeulk 1 bf gkfgb sb bstcalbeb qub lcs ek`pcóàcs fcehkfclbs gb bekfk`àc `hxtc y cfõfh`cs ekf pcrthehpcehõf gb pbrskfcs iuràghecs gb gbrbemk pùalhek k gb gbrbemk prhvcgk ekf ohfclhgcg skehcl k pùalhec bstãf kalhncgcs c ekftrctcr uf cughtkr bxtbrfk ekf lc ohfclhgcg gb qub llbvb uf cgbeucgk ekftrkl y `cfbik gb lc hfokr`cehõf hftbrfc gb lc krncfhzcehõf bfokeãfgksb prhfehpcl`bftb bf bl `cfbik gb lks bstcgks ohfcfehbrks yc qub skf ufc acsb oufgc`bftcl bf gkfgb sb gbtcllc bl `cfbik gb rbeursks qub pksbb lc hfsthtuehõf.
Tcrcc pkg Tcr pkgbr br bib bibreb rebrr ce cethv thvhgc hgcgb gbss bek bekfõ` fõ`hec hecss lc ekf ekfstr struet uetkrc krc bf eu eubst bsthõf hõf gbab gbab `cfbic `cfbicrr lc hfokr`cehõf gb sus cethvhgcgbs ekf gkeu`bftks vbràgheks y shf fhfnùf thpk gb plcnhk pcrc csà fk bfekftrcr brrkrbs qub cobetbf cl gbscrrkllk gb lc b`prbsc y pubgc trcacicr gb okr`c ekrrbetc. Lc ekfstruetkrc gbab eu`plhr ekf tkgks lks pcrã`btrks bstcalbehgks pkr lc lby sbnùf bstcalbzec lc sùpbr gb ek`pcóàcs pkr tcl `kthvk bs oufgc`bftcl lc pcrthehpcehõf gb uf cughtkr bxtbrfk pcrc lc rbvhshõf y prbsbftcehõf gb lks ghsthftks bstcgks ohfcfehbrks qub sb gbabf prbsbftcr bf gbtbr`hfcgks gbtbr`hfcgks pbrhkgks gb thb`pk.
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Lcs cohr`cehkfbs gb lks bstcgks ohfcfehbrks Qbekfkeh`hbftk gb cohr`cehkfbs Wrcacik nrupcl pcrc sbr prbsbftcgk cl gkebftb Qbekfkeh`hbftk gb lks ghobrbftbs thpks gb cohr`cehkfbs ekftbfhgcs bf lks bstcgks ekftcalbs
Tkr nrupk gb trcacik, katbfnc uf iubnk gb bstcgks ekftcalbs qub sb pualhqub bf lc wba. Fk bs fbebscrhk h`prh`hrlk, pbrk sà ekfsbrvcr lc ghrbeehõf RQL (ekphcr lc acrrc gb fcvbncehõf y pbncrlk bf uf cremhvk cremhvk ekf okr`ctk ^ ^krg). krg). Bftrbnub cl gkebftb ufc mkic ekf lc fõ`hfc gb lks hftbnrcftbs gbl nrupk y lc shnuhbftb hfokr`cehõf9 Lc ghrbeehõf wba rbobrhgc bf bl pãrrcok cftbrhkr.
1 cohr`cehkfbs bxplàehtcs9 ufc eucfthtcthvc y ktrc euclhtcthvc Eucfthtcthvc
Lks gctks `ètrheks k gb thpk eucfthtcthvk sb rbohbrbf c ecfthgcgbs k `kftks bspbeàoheks gb ghfbrk. Tubgbf sbr gb gks thpks9 lcs cughtkràcs pcrc vbrhohecr lks gbtcllbs gb sclgks y lcs vcrhcehkfbs bf lks `kftks. Bf lcs prubacs pcrc gbtcllbs gb sclgks bl cughtkr gbtbr`hfc sh bl sclgk bf ufc eubftc sb mc gbelcrcgk gb `cfbrc rczkfcalb. Tkr bib`plk, Ub thbfb ufc lhstc gb 344 eubftcs pkr ekarcr lcs euclbs su`cf $ 344, 444 bl cughtkr gbab vbrhohecr lcs eubftcs pcrc gbtbetcr gbsvhcehkfbs `kfbtcrhcs bftrb lks `kftks rbnhstrcgks.
Euclhtcthvc Bf lcs prubacs euclhtcthvcs pcrc hrrbnulcrhgcgbs `kfbtcrhcs sb ausec gbtbetcr gbsvhcehkfbs gb `kfbtcrhcs rbnhstrcfgk ùfhec`bftb lc gbsvhcehõf shf bspbehohecr su `kftk. Tkr bib`plk, sh lc fkr`c bspbeàohec rbnhstrcr tkgcs lcs bftrcgcs gb ecic bf ufc eubftc acfecrhc, sb rbnhstrcf tkgcs lcs bftrcgcs gb ecic y sb ekfehlhcf ekf lks gbpõshtks rbclbs mbemks bf bl acfek bf uf pbrhkgk gb thb`pk gbtbr`hfcgk.
1 cohr`cehkfbs h`plàehtcs Lc bohecehc gb lks prkebgh`hbftks bs `ãs h`pkrtcftb qub su ghsbók y cplhecehõf. Mcy quhbfbs hfvhbrtbf `uemcs mkrcs bf vbrhohecr prkebgh`hbftks, shf prbnuftcrsb sh c trcvès gb bllks sb lknrc lk bspbrcgk. Wcl bs lc ebnubrc qub prkgueb bl krgbfc`hbftk lbncl, yc qub gb su kasbrvcfehc `uemks csu`bf lc rbclhzcehõf gb sus kaibthvks. Ekf tkgk, c vbebs fh shquhbrc sb ekfkebf lks kaibthvks k bstks fk mcf shgk sk`bthgks c uf prkebsk gb cfãlhshs b hfecrghfcehõf bf lc b`prbsc.
Lcs csbrehkfbs skf tbfhgcs bf eubftc pkr bl `kgblk gb ekftrkl hftbrfk ekfebahgk pkr EKUK, bf eucftk prkeurc lc nbfbrcehõf gb hfokr`cehõf ohfcfehbrc rczkfcalb. Bstk h`plhec qub lks cg`hfhstrcgkrbs gbabf ghsbócr, pkfbr bf oufehkfc`hbftk y csbnurcrsb gb lc bohecehc gb prkebgh`hbftks qub ncrcfthebf lc rbclhzcehõf gb ghemcs cohr`cehkfbs k csbvbrcehkfbs. Gb bstc `cfbrc, lc nbfbrcehõf gb hfokr`cehõf ekftcalb pbfbtrc tkgcs lcs cethvhgcgbs gb lc rbspbethvc krncfhzcehõf. Fk bs bf bl gbpcrtc`bftk u kohehfc gb ekftcahlhgcg gkfgb sb pubgb lknrcr bl eu`plh`hbftk gb lcs cohr`cehkfbs. Ecgc oufehkfcrhk gbab tbfbr elcrcs bstcs bxhnbfehcs y prkebgbr gb ekfokr`hgcg. Gbscokrtufcgc` Gbscokrtufcgc`bftb bftb mky skf `uy pkecs lcs bfthgcgbs qub thbfbf gbscrrkllks okr`clbs bf bstc `ctbrhc.
3 cohr`cehõf rbobrhgc c trcfsceehkfbs k mbemks gbl pbràkgk acik bxc`bf.
Keurrb Keu rrbfeh fehc9 c9 lcs trc trcfsc fscee eehkf hkfbs bs y bvbftk bvbftkss qub mcf shgk shgk rbnhst rbnhstrcg rcgks ks k rbvblc rbvblcgks gks,, mcf keurrhgk, y tclbs trcfsceehkfbs y bvbftks pbrtbfbebf c lc bfthgcg.
Hftb Hftbnr nrhg hgcg cg99 tkgc tkgcss lc lcss trcf trcfsc scee eehk hkfb fbss y bvbf bvbftk tkss qu qubb gbab gbabrà ràcf cf mc mcab abrs rsbb rb rbnh nhst strc rcgk gk sb rbnhstrcrkf y tkgcs lcs rbvblcehkfbs rblcehkfcgcs qub gbabràcf mcabrsb hfeluhgk bf lks bstcgks ohfcfehbrks sb hfeluybrkf.
Bxcethtug9 lks `kftks y ktrks gctks rblcehkfcgks ekf trcfsceehkfbs y bvbftks rbnhstrcgks sb rbn rbnhst hstrcr rcrkf kf gb `c `cfbr fbrcc cpr cprkph kphcgc cgc y lcs rbv rbvblc blcehk ehkfbs fbs rbl rblce cehkf hkfcgc cgcss sb `hg `hghbr hbrkf kf y gbserhahbrkf gb `cfbrc cprkphcgc.
Ekrtb9 lcs trcfsceehkfbs y lks bvbftks sb mcf rbnhstrcgk bf bl pbràkgk ekftcalb ekrrbetk.
El Elcs csho hohe hece cehõ hõf9 f9 lcs lcs trcf trcfsc scee eehk hkfb fbss y lks lks bvbf bvbftk tkss sb mc mcff rb rbnh nhst strc rcgk gk bf lc lcss eu eubf bftc tcss ekrrbspkfghbftbs.
Trbsbf Trb sbftce tcehõf hõf99 lcs trc trcfsc fscee eehkf hkfbs bs y lks bvbft bvbftks ks sb cnr cnrbnc bncff k gb gbscn scnrbn rbncf cf gb `cfbrc `cfbrc cprkphcgc y sb gbserhabf elcrc`bftb, y lcs rbvblcehkfbs rblcehkfcgcs skf rblbvcftbs y ek`prbfshalbs bf bl ekftbxtk gb lks rbquhshtks gbl `crek gb rbobrbfehc gb hfokr`cehõf ohfcfehbrc cplhecalb.
3 cohr`cehõf rbobrhgc c sclgks gb eubftcs cl ehbrrb gbl pbràkgk acik bxc`bf.
Bxhstbfehc9 Bxhstbf cethvks, pcshvks y pctrh`kfhk.
Gbrbemks y kalhncehkfbs9 lc bfthgcg pksbb k ekftrklc lks gbrbemks c lks cethvks, y lks pcshvks skf kalhncehkfbs gb lc bfthgcg.
Hftbnrhgcg9 tkgks lks cethvks, pcshvks b hftbrbsbs gb ecphtcl qub gbabràcf mcabrsb rbnhstrcgk sb mcf rbnhstrcgk y sb mcf hfeluhgk tkgcs lcs rbvblcehkfbs rblcehkfcgcs qub gbabràcf mcabrsb hfeluhgk bf lks bstcgks ohfcfehbrks.
Bxcethtug, vclkrcehõf y cshnfcehõf9 lks cethvks, pcshvks b hftbrbsbs gb ecphtcl sb mcf hfeluh hfe luhgk gk bf lks bs bstcg tcgks ks ohf ohfcfe cfehbr hbrks ks bf ecf ecfthg thgcg cgbs bs cprkph cprkphcg cgcs cs y eu euclq clquhb uhbrr vclkrc vclkrcehõ ehõff rbsultcftb k ciustbs gb cshnfcehõf sb mcf rbnhstrcgk cgbeucgc`bftb y lcs rbvblcehkfbs rblcehkfcgcs sb mcf `bghgk y gbserhtk cgbeucgc`bftb. cgbeucgc`bftb.
Elcshohecehõf9 lks cethvks, pcshvks b hftbrbsbs gb ecphtcl sb mcf rbnhstrcgk bf lcs eubftcs
ekrrbspkfghbftbs. Tr Trbs bsbf bftc tceh ehõf õf99 lks lks ceth cethvk vks, s, pcsh pcshvk vkss b hf hftb tbrb rbsb sbss gb ec ecph phtc tcll sb cn cnrb rbnc ncff k gb gbsn snlk lksc scff cgbeucgc`bftb cgbeucgc `bftb y sb gbserhabf elcrc`bftb, y lcs rbvblcehkfbs rblcehkfcgcs skf rblbvcftbs y ek`prbfshalbs bf bl ekftbxtk gb lks rbquhshtks gbl `crek gb rbobrbfehc gb hfokr`cehõf ohfcfehbrc cplhecalb.
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Bl rhbnk gb cughtkràc Ecsks arbvbs hftrkgueehõf cl tb`c gb rhbsnks Ecsk prãethek pcrc rbsklvbr bf nrupks oubrc gbl mkrcrhk gb elcsbs. Ghsthfnuhr lks ek`pkfbftbs gbl rhbsnk c fhvbl ekfebptucl
3. @bfe @bfehkfb hkfb lks lks ek`p ek`pkfbf kfbftbs tbs gbl rrhbsn hbsnkk gb hfek hfekrrbe rrbeehõf ehõf `c `ctbrhc tbrhcll Lc FHC 532 fks gheb qub lc Hgbfthohecehõf y vclkrcehõf gb lks rhbsnks gb hfekrrbeehõf `ctbrhcl `bghcftb bl ekfkeh`hbftk gb lc bfthgcg y gb su bftkrfk gbohfb bl rhbsnk gb fbnkehk ek`k bl rhbsnk gbrhvcgk gb ekfghehkfbs, mbemks, ehreufstcfehcs, ceehkfbs u k`hshkfbs shnfhohecthvks qub pkgràcf cobetcr fbncthvc`bftb c lc ecpcehgcg gb lc bfthgcg, pcrc pkgbr ekfsbnuhr sus kaibthvks y bibeutcr sus bstrctbnhcs k gbrhvcgk gbl bstcalbeh`hbftk gb kaibthvks y bstrctbnhcs hfcgbeucgks. Tcrc hgbfthohecr lks rhbsnks gb hfekrrbeehõf `ctbrhcl bs fbebscrhk qub bl cughtkr katbfnc ekfkeh`hbftk gb lc bfthgcg y su bftkrfk, qub hfeluyb bl ekftrkl hftbrfk, y bstb ekfkeh`hbftk sb kathbfb, tcl ek`k bstcalbeb lc FHC 532, cplhecfgk prkebgh`hbftks ek`k lc hfgcncehõf cftb lc ghrbeehõf y ktrcs pbrskfcs gb lc bfthgcg qub ghspkfncf gb hfokr`cehõf pcrc ocehlhtcr ghemc hgbfthohecehõf, prkebgh`hbftks cfclàtheks, kasbrvcehõf k hfspbeehõf, bte. Lc FHC 532 sb acsc bf ehfek ek`pkfbftbs gb rhbsnk gb hfekrrbeehõf `ctbrhcl c) Bft Bftkrf krfkk gb ekft ekftrkl rkl99 bs lc ce cetht thtug ug gb lc ghrb ghrbee eehõf hõf bftbfgh bftbfghgc gc bf uf sbfthgk sbfthgk c`plhk c`plhk,, bs gbehr, hfeluyb lk qub skf lks õrncfks gb nkahbrfk, mcehc bl ekftrkl hftbrfk gb lc bfthgcg y lc h`pkrtcfehc qub bstb thbfb pcrc lc ghrbeehõf, bs fbebscrhk tbfbr ufc cethtug cgbeucgc ek`k rbquhshtk prbvhk pcrc uf aubf oufehkfc`hbftk gbl ekftrkl hftbrfk. a) Trkebsk gb vclkrcehõf gbl rhbsnk pkr lc bfthgcg9 bs lc acsb ekf lc qub lc ghrbeehõf gbtbr`hfc eõ`k nbsthkfcr lks rhbsnks. Eucfgk ufc bfthgcg thbfb bstcalbehgk gb okr`c cgbeucgc bstb prkebsk ocehlhtc lc hgbfthohecehõf gb rhbsnks cl cughtkr, bf ktrks ecsks bf bfthgcgbs pbqubócs pbqubócs fk sb hgbfthohec elcrc`bftb lc ghrbeehõf. e) Uh Uhst stb` b`cc gb hfok hfokr` r`ce cehõ hõf9 f9 sk skff lks lks sh shst stb` b`cs cs gb hf hfok okr` r`ce cehõ hõff rb rblb lbvc vcft ftbs bs pc pcrc rc lc prbpcrcehõf gb lc hfokr`cehõf ohfcfehbrc, hfeluybfgk lks prkebsks gb fbnkehk rblb rblbvc vcft ftbs bs,, y eõ`k eõ`k lc bfth bfthgc gcgg ek`u ek`ufh fhec ec ou oufe fehk hkfb fbs, s, rb rbsp spkf kfsc scah ahlh lhgc gcgb gbss y kt ktrc rcss eubsthkfbs h`pkrtcftbs rblcehkfcgcs ekf lc hfokr`cehõf ohfcfehbrc, lc ek`plbihgcg gbl shstb`c gbpbfgb, bftrb ktrks, gb lc fcturclbzc y lc gh`bfshõf gb lc bfthgcg. g) Cethv Cethvhgcg hgcgbs bs gb ekftrkl rblb rblbvcft vcftbs bs pcrc lc cughtkr cughtkràc9 àc9 skf lcs pklàthe pklàthecs cs y prkebgh`hbftk prkebgh`hbftkss qub cyugcf c ncrcfthzcr qub sb shnubf lcs ghrbetrhebs `crecgcs pkr lc ghrbeehõf.
Lcs cethvhgcgbs gb ekftrkl pbrshnubf ghobrbftbs kaibthvks, sb cplhecf c ghobrbftbs fhvblbs tcftk krncfhzcthvks ek`k oufehkfclbs y pubgbf sbr tcftks hfokr`ãtheks ek`k `cfuclbs. b) Ub Ubnu nuh` h`hb hbft ftkk gb lks lks ekft ekftrk rklb lbs9 s9 bstb bstb pr prke kebs bskk sh shrv rvbb pc pcrc rc bv bvcl cluc ucrr lc bo bohe hece cehc hc gb gbll oufehkfc`hbftk gbl ekftrkl hftbrfk c lk lcrnk gbl thb`pk iuftk ekf lc cgkpehõf, sh bs fbebscrhk, gb `bghgcs ekrrbetkrcs, pkrqub ufc cethvhgcg gb ekftrkl qub fk sb shnub, sbc gb okr`c puftucl, ekfthfuc k bf ufc ek`ahfcehõf gb c`acs, thbfb `uemcs pkshahlhgcgbs gb qub gbib gb oufehkfcr. oufehkfcr. mttps9//ceehg.krn/wp-ekftbft/uplkcgs/1414/45/5-3.pgo
1. »Eõ`k bbss lc rblcehõf rblcehõf bf bftrb trb bl rhbs rhbsnk nk gb hfekrrb hfekrrbeehõ eehõf f `ctbr `ctbrhcl hcl y bl rhbsn rhbsnkk gb gbtbeehõf (ghrbetc / hfvbrsc); Bl rhbsnk gb hfekrrbeehõf hf`ctbrhcl sb gbohfb ek`k bl rhbsnk gb qub lks bstcgks ohfcfehbrks ekftbfncf hfekrrbehkfbs `ctbrhclbs cftbs gb rbclhzcr su prbvhc cughtkràc: pkr ktrk lcgk, bl rhbsnk gb gbtbeehõf sb rbohbrb c qub bstã ghrbetc`bftb rblcehkfcgk ekf lks prkebgh`hbftks gb cughtkràc pkr lk qub sb trctc gb lc fk gbtbeehõf gb lc bxhstbfehc gb brrkrbs bf bl prkebsk rbclhzcgk. Tkr bfgb, cl gbohfhr lks ekfebptks gb lks gks rhbsnks pkgb`ks gbehr qub, `bghcftb lc rb rbgu guee eehõ hõff gbl gbl rhbs rhbsnk nk gb gbtb gbtbee eehõ hõf, f, gb `c `cfb fbrc rc qu qubb su fh fhvb vbll sb sbcc ce cebp bptc tcal alb, b, bs bstb tb sb sbrã rã hfvbrsc`bftb prkpkrehkfcl c lks rhbsnks bvclucgks gb hfekrrbeehõf `ctbrhcl bf lks sclgks gb lcs ghobrbftbs pcrthgcs gb lks bstcgks ohfcfehbrks.
5. Rf Rfhr hr ek ekf f oolb lbem emcs cs Bl cughtkr pubgb sblbeehkfcr uf prkebgh`hbftk qub fk sbc bl cgbeucgk pcrc lc fcturclbzc gb lcs cohr`cehkfbs skarb lcs qub prbtbfgb katbfbr katbfbr bvhgbfehc Lc `b `bgh gheh ehõf õf ekft ekftca calb lb gb ufc gbtbr`hfcgc eubftc rbquhbrb gb bsth`cehkfbs gb uf cltk nrcgk gb suaibthvhgcg (pkr bib`plk, prbvhshõf pcrc iuhehks) iuhehks) Lcs õrgbfbs gb pcnk sb blc blcakrc krcf `cf `cfucl` ucl`bbftb ftb skarb okr`ulcrhks prbstcalbehgks shf rbfu`brcr. Lcs b`hthgcs ghcrhc`bftb sb rb`htbf bf lktb c ekftcguràc pcrc su rbnhstrk ekftcalb.
Qhbsnk hfmbrbftb
Qhbsnk gb ekftrkl
Qhbsnk gb fk gbtbeehõf
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Bl prkebsk gb lc cughtkràc. Ecsks arbvbs hftrkgueehõf cl tb`c gb rhbsnks Ghseushõf bf elcsbs nuhcgc pkr bl gkebftb Oc`hlhcrhzcrsb ekf lcs btcpcs gbl prkebsk gb cughtkràc
C ekfthfucehõf Rg. ghspkfb gb ehbrtcs shtucehkfbs ekftb`plcgcs gbftrk gbl Trkebsk gb lc cughtkrhc. Ub sklhehtc qub lcs krgbfb y skluehkfb bl ecsk eklkecfgk lks fù`brks ekf lcs btcpcs gbl prkebsk gb lc cughtkràc qub ekrrbspkfgc
Trkebsk9 3. Ekf Ekfvb vbfhr fhr lk lkss tè tèr`h r`hfks fks eekf kf bbll elh elhbf bftb. tb. 1. Tlcf Tlcfbcr bcr lc bstrc bstrctbnhc tbnhc nbfb nbfbrcl rcl (h (hfelu feluyb yb pr prknrc knrc`cs). `cs). 5. Gbtb Gbtbr`hfc r`hfcrr lc shnf shnfhohec hohecehõf9 ehõf9 c ffhvbl hvbl nnlkac lkacll y gb coh cohr`ce r`cehkfbs hkfbs.. 7. Bibe Bibeutcr utcr prkeb prkebgh`hb gh`hbftks ftks gb bbvcluc vclucehõf ehõf gb rhb rhbsnks snks.. 2. Qbsp Qbspubst ubstcs cs gb cughtkràc cughtkràc c fhvb fhvbll gb BO bf su ekfi ekfiuftk. uftk. ?. Qbsp Qbspubst ubstcs cs ggbb cu cughtkr ghtkràc àc c ffhvbl hvbl gb ccohr`c ohr`cehkf ehkfbs. bs. >. Qbc Qbclhz lhzcr cr llks ks trcaci trcaciks ks ohfclb ohfclbs. s. =. Trbpc Trbpcrcr rcr bl eucgrk eucgrk nbfbr nbfbrcl cl (`ct (`ctrhz) rhz) gb bbvclu vclucehõ cehõff gb brrkrbs. brrkrbs. 8. Bvcl Bvclucr ucr su suohehb ohehbfehc fehc y vclhg vclhgbz bz gb lc lcss bvhg bvhgbfeh bfehcs cs rbufhgcs rbufhgcs.. 34. Katbfbr lcs rb rbprbsbftcehkfb prbsbftcehkfbss gbl elhbftb elhbftb.. 33. B`hth B`hthrr lc kphfhõf sk skarb arb lks BO BO.. 31. Wcrbcs ekfthfucs ekfthfucs99 gkeu`bftcehõf, rbvhshõf, ek`u ek`ufhecehõf, fhecehõf, kasbrvcr lbybs y rbnlc`bftks, ekftrklcr lc eclhgcg. Cethvhgcg Bl cughtkr sb bftrbvhstc pkr prh`brc vbz ekf bl prbshgbftb gbl ghrbetkrhk y ekfeluyb qub bs ufc pbrskfc ikvbf b hfbxpbrtc, pbrk ekf hftbfehõf gb ekfguehr su b`prbsc ekf kaibthvks ekferbtks gb bohehbfehc b`prbscrhcl. Bl cughtkr bstcalbeb ekf su elhbftb lks kaibthvks y clecfeb gb su trcacik, kalhncehkfbs y rbspkfscahlhgcgbs gb lcs pcrtbs, bsth`cehõf gb mkfkrcrhks, bte. Bl cughtkr ekf hftbfehõf gb hgbfthohecr ocetkrbs gb rhbsnk c fhvbl gb eubftc y brrkr pktbfehcl, bstcalbeb qub lc b`prbsc eubftc ekf kemk sueursclbs bf tkgk bl pcàs bf gkfgb sb bfeubftrcf gbpõshtks gb ahbfbs gb usk y cl`cebfbs gb ahbfbs gb ec`ahk. C trcvès gb hfgcncehkfbs, bl cughtkr bstcalbeb qub lc b`prbsc eubftc ekf uf skotwcrb cg`hfhstrcthvk ekftcalb ekfobeehkfcgk c `bghgc qub fk bs uthlhzcgk bohehbftb`bftb bf lc prãethec.
Trkeb sk 1 3 7 =
Bl cughtkr kathbfb lks Bstcgks Ekftcalbs y `cykrbs nbfbrclbs gb lks trbs ùlth`ks bibrehehks gb lc b`prbsc ekf lc hftbfehõf gb hgbfthohecr sclgks y rblcehkfbs bxebpehkfclbs k hfbspbrcgcs bftrb bllks.
2
Bl cughtkr kathbfb lks Bstcgks Ekftcalbs y `cykrbs nbfbrclbs gb lks trbs ùlth`ks bibrehehks gb lc b`prbsc ekf lc hftbfehõf gb hgbfthohecr sclgks y rblcehkfbs bxebpehkfclbs k hfbspbrcgcs bftrb bllks. Bl cughtkr kathbfb lks Bstcgks Ekftcalbs y `cykrbs nbfbrclbs gb lks trbs ùlth`ks bibrehehks
5
gb lc b`prbsc bftrb bllks. ekf lc hftbfehõf gb hgbfthohecr sclgks y rblcehkfbs bxebpehkfclbs k hfbspbrcgcs Lubnk gbl ehbrrb gbl bibrehehk y cftbs gb qub bl cughtkr bxphgc su hfokr`b, sb ghetc ufc sbftbfehc gbsocvkrcalb pcrc lc b`prbsc pkr uf iuhehk lcakrcl krhnhfcgk bf bl bibrehehk y fk prkvhshkfcgk. Bl cughtkr ek`plbtc su trcacik y rbvhsc lc bxpkshehõf gb lks BBOO ekf lc hftbfehõf gb cp cprb rbehc ehcrr su ek ekmb mbrb rbfe fehc hc ekf ekf lc hfok hfokr` r`ce cehõ hõff ka katb tbfh fhgc gc gurc gurcft ftbb lc cugh cughtk tkrà ràcc y sh bs bstã tãff prbsbftcgks gb ceubrgk c FHHO y lbnclbs. Bl cughtkr b`htb su Hfokr`b Arbvb skarb lks BBOO bxc`hfcgks. Bl cughtkr prbpcrc, rbvhsc y ekftrklc lks pcpblbs gb trcacik y euhgc lc eclhgcg gbl sbrvhehk gb cughtkràc.
? > 31
33 8
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Bvhgbfehc gb cughtkràc. _clhgbz y suohehbfehc Ekfvheehõf gb lcs bvhgbfehcs Ghseushõf bf elcsbs nuhcgc pkr bl gkebftb Qbekfkebr lcs bvhgbfehcs qub arhfgcf `cykr ekfvheehõf cl cughtkr.
Bl cughtkr bf su trcacik rbekphlc bvhgbfehcs (blb`bftks gb iuhehk) qub rbspclgcf su kphfhõf. Bstcs bvhgbfehcs thbfbf ghsthftk pkgbr gb pbrsucshõf k ekfvheehõf pcrc bl cughtkr. Krgbfb lcs bfu`brcgcs c ekfthfucehõf gb `cykr c `bfkr nrcgk gb sbnurhgcg prkpkrehkfcgc9 3. Õrgbf Õrgbfbs bs gb eek`prc k`prc prb-f prb-fu`br u`brcgcs cgcs b`hthg b`hthgcs cs pkr llcc ek`pcóà ek`pcóàc. c. 1. Bxtrc Bxtrcetks etks acfecr acfecrhks hks b`h b`hthgks thgks pk pkrr lks acf acfeks eks ek ekff lks qub kpbrc kpbrc lc b`prbs b`prbsc. c. 5. Ecrtc gb rb rbprbsb prbsbftce ftcehõf hõf gbl gbl elhbft elhbftbb gbl cugh cughtkr. tkr. 7. Ekfoh Ekfohr`ce r`cehkfbs hkfbs rbeha rbehahgcs hgcs ggbb lks elhb elhbftbs ftbs ggbb lc bb`prb `prbsc. sc. 2. Lhstc Lhstcgk gk gb gbug gbugkrbs krbs prbpcrcgk prbpcrcgk pkr llcc b` b`prbsc prbsc.. ?. Bxc` Bxc`bf bf gb lc lcss ocetu oceturcs rcs gb lk lkss prkv prkvbbgk bbgkrbs rbs y gb sus rb`htks rb`htks.. >. Tlcf Tlcfhllc hllc gb gb hfvbftc hfvbftcrhk rhk prbpcrc prbpcrcgc gc ppkr kr lc b`pr b`prbsc. bsc. =. Mkic gb trc trcacik acik rbc rbclhzc lhzcgc gc pkr bl cught cughtkr kr gurcf gurcftb tb bl hfvbf hfvbftcrhk tcrhk gb lks cethvks cethvks oàsheks oàsheks.. 8. Ekphc Ekphcss gb ec ecrtcs rtcs c lk lkss csb csbskrbs skrbs lbnc lbnclbs lbs y gb sus sus rbs rbspubs pubstcs. tcs. 34. Lktb gb hfokr`bs gb rbebpehõf prb-fu prb-fu`brcgks `brcgks y vhscgks hfg hfghecfgk hecfgk bl ekftrkl gb eclhgcg bobetucgk pkr sbetkr hfgbpbfghbftb hfgbpbfghbftb gbl gbpõshtk.
QBUTRBUWC 3. Ekfoh Ekfohr`ce r`cehkfbs hkfbs rbeha rbehahgcs hgcs gb gb lks elhbf elhbftbs tbs gb lc b`prb b`prbsc. sc. 1. Bxtrc Bxtrcetks etks acfec acfecrhks rhks b`hthgks b`hthgks pkr pkr lks acfeks acfeks ekf ekf lks qub qub kpbrc kpbrc lc b`prbsc b`prbsc 5. Mkic gb trcacik trcacik rbclhzc rbclhzcgc gc pkr bl cughtkr cughtkr gurcftb gurcftb bl hfvbftcrh hfvbftcrhkk gb lks cethvks cethvks oàsheks oàsheks 7. Lk Lktb tb gb hf hfok okr` r`bs bs gb rb rbeb ebpe pehõ hõff pr prbb-fu fu`b `brc rcgk gkss y vh vhsc scgk gkss hf hfgh ghec ecfg fgkk bl ek ekft ftrk rkll gb eclhgcg bobetucgk pkr sbetkr hfgbpbfghb hfgbpbfghbftb ftb gbl gbpõshtk. 2. Ecrtc gb rbprb rbprbsbftc sbftcehõf ehõf gbl elhbft elhbftbb gbl gbl cughtkr cughtkr ?. Ekphc Ekphcss gb ecrtcs ecrtcs c lks lks csbskrb csbskrbss lbnclbs lbnclbs y gb sus rbspub rbspubstcs. stcs. >. Bxc` Bxc`bf bf gb lcs lcs oceturcs oceturcs gb gb lks prkvb prkvbbgkrb bgkrbss y gb sus sus rb`htks. rb`htks. =. Õrgbf Õrgbfbs bs gb ek`prc ek`prc prb-fu prb-fu`brc `brcgcs gcs b`hthgc b`hthgcss pkr lc ek`pc ek`pcóàc. óàc. 8. Lhstc Lhstcgk gk gb gbug gbugkrbs krbs prbpc prbpcrcgk rcgk pkr lc lc b`prbs b`prbsc. c. 34. Tlcfhllc gb hfvbftcrhk hfvbftcrhk prbpcrcgc prbpcrcgc pkr lc b`prbsc b`prbsc
Rfhgcg
Bl prkebsk gb lc cughtkràc, gkeu`bftcehõf
Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Lks thpks gb prkebgh`hbftks gb cughtkràc y sus kaibthvks Trkebgh`hbftks gb cughtkràc Ghseushõf bf elcsbs nuhcgc pkr bl gkebftb Oc`hlhcrhzcrsb ekf lks ghsthftks prkebgh`hbftks gb cughtkràc, lc `kgclhgcg gb cplhecehõf y bl kaibthvk qub
lc bvhgbfehc
y su
pbrshnubf bf ecgc ecgc btcpc.
Ekfshnfc9 Ek`plbtcr bl shnuhbftb eucgrk. Tcrc lcs prh`brcs = ohlcs (gbsgb “Hfspbeehõf keulcr‐ mcstc “Qbvhshkfbs cfclàthecs‐), ek`plbtb eruebs pcrc hfghecr bl euãl/bs btcpc/s sb cplhec bl prkebgh`hbftk gbserhptk. Bf lc ùlth`c ohlc “Kaibthvk‐ ek`plbtb euãl bs bl kaibthvk qub pbrshnub bl cughtkr cl cplhecr lcs prubacs gbtcllcgcs gbtcllcgcs bf lc eklu`fc 3 bf lcs ghobrbftbs ghobrbftbs `kgclhgcgb `kgclhgcgbss gbtcllcgcs bf lcs eklu`fcs 1 c 7. Truba c Hfspbeehõf keulcr
Trkebgh`hbftks gb hgbfthohecehõf y bvclucehõf gb rhbsnks ]
Kasbrvcehõf
Tr Tru uba bacs cs gb ek ekftrk trkl
]
Ekfohr`cehõf Qbecleulk
] ]
Bxc`bf
]
gb gkeu`bftks Qb bibeuehõf gb trcfsceehkfbs Hfgcncehõf
] ]
Qbvhshkfbs cfclàthecs
Kaibthvk
Tr Tru uba baccs ssu ustc stcfthv fthvcs cs
] Bl kai kaibth bthvk vk bs prk prkeur eurcr cr bl ghsbók b h`plb`bftc ghsbók h`plb`bftcehõf ehõf gb rbsp rbspub ubst stcs cs c lks lks rhbs rhbsnk nkss `c `ctb tbrh rhcl clbbs (hfe (hfelu luhg hgkk bl orcugb) bf bstcgks ohfcfehbrks k bf coh cohr`c r`cehk ehkfbs fbs,, `bghcf `bghcftb tb lc ka katb tbffehõf ehõf gb bvhg bvhgbbfehc fehc vãlhgc y suohehbftb.
Whbfbf pkr kaibtk katbfbr bvhgbfehc gb qub lks lks pr prke kebg bgh` h`hb hbft ftks ks gb ekftrkl hftbrfk bf lks qub bl cughtkr acsc su ekfohc ekf ohcfzc fzc,, bstãf bstãf shb shbfgk fgk cplhecgks
Whbf Whbfbf bf ek`k ek`k ek`b ek`bth thgk gk ka katb tbfb fbrr bvhg bvhgbbfehc fehc gb cughtkràc cught kràc rblcehkfc rblcehkfcgk gk ekf lc hftbnrhgcg, bxcethtug y vclhgbz gb lks sclgks gb lk lkss bstc bstcgk gkss oh ohfc fcfe fehb hbrk rkss cughtcgks
Rfhgcg Wb`c
Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Gkeu`bftcehõf gbl trcacik gbl cughtkr. Trkpõshtks. Ekftbfhgk. Qbquhshtks okr`clbs y bsbfehclbs. Cremhvk. Trkphbgcg, ekfsbrvcehõf y bxmhahehõf Krgbfc`hbftk gb pcpblbs gb trcacik Ecsk prãethek pcrc rbsklvbr bf nrupks oubrc gbl mkrcrhk gb elcsbs. Ek`prbfgbr y oc`hlhcrhzcrsb ekf lks pcpblbs gb trcacik tàpheks qub qub sb pr prbp bpcr crcf cf bf ecgc ecgc btc btcpc pc gbl gbl pr prke kebs bskk gb cugh cughtk tkràc ràc.. Oc`hlhcrhzcrsb ekf lks lbnciks gb pcpblbs gb trcacik.
Hfstrueehkfbs9 Bf bl shnuhbftb eucgrk9 c) Qblcehkfb lks pcpblbs gb trcacik qub sb hfghecf bf lc eklu`fc ekrrbspkfghbftb
ekf lcs btcpcs gbl prkebsk gb lc cughtkràc. Tcrc bllk, cshnfb uf fù`brk gbl 3 cl 31 c ecgc ufk gb lks pcpblbs gbserhptks. a) Bf lc ùl ùlth` th`cc ekl eklu`f u`fcc gbs gbstcq tcqub ub ekf9 ekf9 T9 cquèllks qub cremhvcràc bf bl lbncik pbr`cfbftb.
F k
E9 lks qub sb hfeluybf bf bl lbncik ekrrhbftb.
H9 lks qub cremhvcràc bf bl lbncik gb hfokr`bs. Tcpbl gb Wrcacik
3 1 5 7 2 ? > = 8 34 33 31 35 37 32 3? 3>
Mkic gb cfãlhshs gbl ecphtcl skehcl Cfãlhshs gb lcs c`krthzcehkfbs gb `cquhfcrhcs Cshbftks gb ciustbs prkpubstks. Qbsu`bf gbl ekftrctk gb rbnclàcs c pcncr cl bxtbrhkr. @b`k gb plcfbc`hbftk gb prubacs sustcfthvcs gb ahbfbs gb usk. Bvclucehõf gb lks rhbsnks bf bl ãrbc gb hfnrbsks. Qbsu`bf gb lcs cetcs gb ghrbetkrhk y csc`albc. Mkic nuàc gb eubftcs pkr ekarcr. Qblb Qblbvc vc`h `hbf bftk tk y bvclu bvcluce cehõ hõff prbl prblh` h`hf hfcr cr gbl gbl ekft ekftrk rkll hftb hftbrf rfkk gbl gbl ãr ãrbc bc gb ek`prcs y eubftcs pkr pcncr. Mkic gb trcacik - aclcfeb gb ek`prkacehõf. Qbspubstc gb lks cakncgks gb lc b`prbsc. Hfokr`b skarb ekftrklbs. Fktcs skarb lc kasbrvcehõf gbl hfvbftcrhk oàshek gb ahbfbs gb ec`ahk. @b`krcfgk gb plcfbc`hbftk gb lc cughtkràc. Qbgceehõf gbl Hfokr`b gb cughtkràc. Ekfvbfhr ekf bl elhbftb lks tèr`hfks gbl trcacik. Qbsu`bf gb puftks gb lc rbvhshõf pkr ktrk skehk gb lc eclhgcg gbl trcacik.
Lbnciks bl qub cremhvc T E E T H H H T H E T H E H T H E
bbf f sb
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Gkeu`bftcehõf gbl trcacik gbl cughtkr. Trkpõshtks. Ekftbfhgk. Qbquhshtks okr`clbs y bsbfehclbs. Cremhvk. Trkphbgcg, ekfsbrvcehõf y bxmhahehõf Àfghebs Ghseushõf bf elcsb nuhcgc pkr bl gkebftb 3) Cprbfgbr c hfgbxcr (eklkecr uf àfgheb) y rbobrbfehcr bf okr`c eruzcgc lks pcpblbs gb trcacik. 1) Ek`plbtcr lks cspbetks okr`clbs gb lks pcpblbs gb trcacik.
Uupkfnc qub cl ruark ahbfbs gb usk, cl qub sb rbohbrbf bstks pcpblbs, llbvc ek`k àfgheb bf lc mkic nuàc lc lbtrc M. Bl ruark pbrtbfbeb c lks bstcgks ekftcalbs cfuclbs cl 54/4=/]3 gb Lc Ek`brehcl UC. Bl cughtkr qub mhzk bstb trcacik bs T. Lõpbz y tkgks lks pcpblbs qub Rg. vbrã bf bstb cremhvk sb mhehbrkf bl >/34/]3.
Hfstrueehkfbs9 Ek`plbtcr lks pcpblbs gb trcacik cgiuftks 3 Eubftcs 1 5 @cquhfcrhc y Bquhpks 7 2 ? Gbp Gbprbe rbehce hcehõf hõf ceu ceu`ul `ulcgc cgc @cquhf @cquhfcrh crhc c y Bqu Bquhpk hpk > = 8 34
3 1
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Ek`bftcrhks9 Gb ceubrgk ekf sclgk Lharks y Bstcgks _hstk cutkrhzcehõf gb vbftc y prbehk ekf `hfutc gbl Nbrbftb Ur. Ceutchf _hstk oceturc gb ek`prc y su cutkrhzcehõf _brhohecgc lc bxhstbfehc ekf hfspbeehõf keulcr KJ eãleulks y su`cs, sb rbvhscf cutk`ãthec`bf cutk`ãthec`bftb tb pkr bl usk gbl Bxebl _hstk ekf @cykr Cshbftks gb ciustb
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Bl prkebsk gb lc cughtkràc, lc bvhgbfehc y su gkeu`bftcehõf Gkeu`bftcehõf gbl trcacik gbl cughtkr. Trkpõshtks. Ekftbfhgk. Qbquhshtks okr`clbs y bsbfehclbs. Cremhvk. Trkphbgcg, ekfsbrvcehõf y bxmhahehõf Trkphbgcg y bxmhahehõf gb pcpblbs gb trcacik Ghseushõf bf elcsb nuhcgc pkr bl gkebftb Trko Trkouf ufgh ghzc zcrr lks lks ekfk ekfkeh eh`h `hbf bftk tkss cgqu cgquhr hrhg hgks ks rb rbsp spbe betk tk gb lc prkphbgcg gb lks pcpblbs gb trcacik y lcs ekfghehkfbs y rbecugks qub skf fbebscrhks tk`cr pcrc su bxmhahehõf c tbrebrcs pcrtbs.
Rstbg mc shgk gurcftb `uemks cóks cughtkr gb Eurthb`arb gbl Fkrtb U.C., y bf tcl ecrãetbr mc ghetc`hfcgk sus bstcgks ekftcalbs cfuclbs cfuclbs prbpcrcfgk c tclbs bobetks lks lbnciks gb pcpblbs gb trcacik -ekrrhbftbs y pbr`cfbftbs- qub prbserhabf lcs fkr`cs gb cughtkràc bf vhnkr. Cl ek`b ek`bfz fzcr cr bl prbs prbsbf bftb tb bibr bibreh eheh ehk, k, ce ceeh ehkf kfhs hstc tcss gb lc sk skeh ehbg bgcg cg tr trcf cfso sohb hbrb rbff bl pc pcqu qubt btbb `cykrhtcrhk gb ceehkfbs c ktrk nrupk hfvbrskr: sb ekfvkec bf lc ohr`c c ufc csc`albc bxtrckrghfcrhc gb ceehkfhstcs, y ek`k rbsultcgk gb bllc, sb blhnb fubvk ghrbetkrhk y shfghecturc. Gàcs gbspuès, ustbg bs ekfvkecgk pkr bl prbshgbftb gbl cetucl ghrbetkrhk, quhbf lb ek`ufhec qub, pkr gbehshõf gbl ghrbetkrhk tk`cgc bf su ùlth`c rbufhõf, fk sb lb rbfkvcrã bl ekftrctk gb cughtkràc pcrc bl cetucl pbràkgk, y sb gbshnfcrã ek`k tcl cl CRGHWKQ Obrfcfgk Euaràc, pbrskfc èstc gbsekfkehgc pcrc ustbg. Bl prbshgbftb gbl ghrbetkrhk lb sbóclc, cgb`ãs, qub su gbsvhfeulcehõf gbsvhfeulce hõf fk kabgbeb c fhfnufc ecusc h`putcalb c ustbg, qub rbekfkebf su ek`pbtbfehc y rbspkfscahlhgcg prkobshkfcl, pbrk qub gbsbcf ekftcr ekf lks sbrvhehks gbl CRGHWKQ Euaràc Euaràc pubs èstb sb gbsb`pbóc gbsgb mceb acstcftb thb`pk ek`k cughtkr bxtbrfk gb ktrcs skehbgcgbs gbl nrupk gb ceehkfhstcs qub cetucl`bftb ekftrklc lc skehbgcg skehbgcg.. Cftbs gb qub ustbg sb rbthrb, bl prbshgbftb lb sklhehtc qub tbfnc lc c`cahlhgcg gb bftrbncr c lc skehbgcg tkgks lks pcpblbs gb trcacik qub ekfsbrvc y qub prbpcrõ bf lcs rbspbethvcs cughtkràcs rbclhzcgcs gurcftb bl thb`pk gb su vhfeulcehõf c lc skehbgcg pubs, lb bxplhec, gbab gãrsblks cl fubvk cughtkr.
Bf rblcehõf ekf bstb ecsk9 3. »Suè ekftbstceh ekftbstcehõf õf g gcràc cràc cl ssbókr bókr prbs prbshgbf hgbftb; tb; Uh bf bl ecsk gb qub lc fubvc cutkrhgcg bfecrncgc gb lc krncfhzcehõf llbnub c tk`cr ghemc gbehshõf, gb fk rbfkvcr bl ekftrctk pcrc bl shnuhbftb pbrhkgk, pubs sb gbabràc tk`cr bf eubftc sh lcs ekfghehkfbs gbl ekftrctk sb bstãf eu`plhbfgk shf fhfnùf thpk gb prkalb`c ecsk ekftrcrhk tbfgràc ekfsbeubfehcs lbnclbs cl fk eu`plhr ekf lcs ekfghehkfbs gbtbr`hfcgcs gbtbr`hfcgcs.. Tbrk, sh lcs ekfghehkfbs gbl ekftrctk skf eu`plhgcs bl cughtkr gbabrã cebptcr gb gbehshõf
tk`cgc bf lc iuftc nbfbrcl y gbabrã ktkrncr tkgc lc hfokr`cehõf nbfbrcgc gurcftb bl prkebsk gb cughtkràc pcrc qub lc ktrc pbrskfc bfecrncgc b`phbeb c rbclhzcr fubvcs cethvhgcgbs bf su ekrrbspkfghbftb pbrhkgk.
1. »Suè p pkshah kshahlhgcg lhgcgbs bs lb korbeb korbebràc ràc bf kkrgbf rgbf cl pbgh pbghgk gk okr okr`ulcg `ulcgk; k; Cl `k`bftk gb blcakrcr lc rbufhõf gb tkgcs lcs pcrtbs ghrbethvcs, sb tk`õ lc gbehshõf gb ec`ahcr gb pbrskfc pcrc qub sb gbscrrkllb lc cughtkrhc bf lc `bfehkfcgc cskehcehõf pkr tcl `kthvk bl ec`ahk gbab sbr bibeutcgk, shb`prb y eucfgk tkgks lks gkeu`bftks k hfokr`bs gb cughtkràc sbcf vbràgheks y fk thfncf fhfnùf thpk gb brrkr pcrc qub csà lc fubvc pbrskfc bfecrncgc (cughtkr) pubgc tbfbr ekfkeh`hbftk skarb bl bstcgk bf bl qub sb bfeubftrc lc krncfhzcehõf y pkgbr llbvcr sus cethvhgcgbs gb okr`c ekthghcfc y shf fhfnùf thpk gb brrkr yc sbc c ekrtk k c lcrnk plczk.
5. »Suè rbs rbsnucr nucrgk gk hftbft hftbftcràc cràc katb katbfbr fbr gb lc b`prb b`prbsc, sc, sh euphb euphbsb sb clnuf clnufcc pkshah pkshahlhgcg lhgcg;;
Uklhehtcr ufc ecrtc gb gbsphgk
Uklhehtcr ufc lc lhquhgcehõf ekrrbspkfghbftb
X gbicr tkgks lks gkeu`bftks pbrthfbftb pbrthfbftbss lhstks pcrc bl fubvk cughtkr bftrcftb. Lc b`prbsc thbfb ek`k rbsnucrgk tkgks lks gkeu`bftks oàsheks y ghnhtclbs gb lcs cethvhgcgbs
qub sb gbscrrkllcrkf bf pbrhkgks cftbrhkrbs gb tcl okr`c qub sh bxhsthbsb clnùf brrkr bl fubvk cughtkr pubgb b`pbzcr c gbscrrkllcr uf cfãlhshs gb lcs cethvhgcgbs bekfõ`hecs qub rbclhzc lc krncfhzcehõf y csà pubgc gcrsb skluehõf c pkshalb ekfolhetk y ausecr ufc ekrrbeehõf pcrc gcr ufc skluehõf y `bikrcr lc tk`c gb gbehshkfbs pcrc qub lc b`prbsc pubgc eu`plhr ekf tkgks sus kaibthvks plcftbcgks csà ek`k tc`ahèf lc `hshõf y vhshõf c lcrnk plczk.
Rfhgcg Wb`c
Ceubrgk gbl bfecrnk, plcfbc`hbftk b h`pkrtcfehc rblcthvc Cethvhgcgbs prbvhcs9 ekfghehkfbs pcrc lc cebptcehõf gbl bfecrnk
Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Arhejcrt UC Ghseushõf bf elcsb nuhcgc pkr bl gkebftb Ek`prbfgbr bl prkebsk gb bvclucehõf gb lcs ekfghehkfbs pcrc lc cebptcehõf gb uf bfecrnk gb cughtkràc
Bl CRGHWKQ Orcfek Wcnlhctbllh, bs skehk gbl Bstughk Wcnlhctbllh Ecpbllbth y Cskehcgks. Bl Bstughk oub oufgcgk bf bl cók 38=4 bf lc ehugcg gb Qkscrhk y eubftc ekf trbs skehks, gks gb lks euclbs mcebf cughtkràc y bl tbrebrk bs bspbehclhstc bf ekfsultkràc gb cg`hfhstrcehõf b hfokr` hfo kr`ãth ãthec ec.. Bl CRGHWK CRGHWKQ Q Qb` Qb`kk Ecp Ecpbll bllbth bth,, cgb cgb`ãs `ãs sb bs bspbe pbehcl hclhzc hzc bf h`pubs h`pubstks tks pcrc pcrc b`prbscs. Lc Ohr`c eubftc ekf uf plcftbl gb ekftcgkrbs pùalheks ekf ghobrbftb nrcgk gb bxpbrhbfehc pcrc ctbfgbr lks rbqubrh`hbftks gb lc elhbftblc, qub bstã hftbnrcgc pkr ufc oubrtb acsb lkecl y b`prbscs b`prbscs gb lc rbnhõ rbnhõf. f. Bl CR CRGH GHWK WKQ Q Wcnl Wcnlhc hctb tbllh llh oub oub llc` llc`cg cgkk pkr pkr bl Ur Ur.. Th Thbr brrb rb Gb Gbar arhs hsb, b, nb nbrb rbft ftbb nb nbfb fbrc rcll gb AQHEJCQW UC, ufc b`prbsc lkecl acstcftb cfthnuc gbghecgc c lc ocarhecehõf y vbftc gb lcgrhllks y ebrã`hecs pcrc lc hfgustrhc gb lc ekfstrueehõf. Bstc b`prbsc hftbnrcgc krhnhfcl`bftb pkr gks b`prbscrhks rkscrhfks, c rcàz gb lc cpbrturc gb lc bekfk`àc, cprbehcrkf lc fbebshgcg gb `bikrcr kstbfshalb`bftb lc tbefklknàc gb sus prkguetks pcrc lk eucl vbfghbrkf bl 23 % gb sus ceehkfbs c ufc ek`pcóàc orcfebsc làgbr bf bl rc`k, quhbf gbshnfõ cl Ur. Gbarhsb, ek`k nbrbftb nbfbrcl y `kghoheõ sbfshalb`bftb lc tbefklknàc, lks prkebsks gb prkgueehõf, lc cg`hfhstrcehõf cg`hfhstrcehõf y lc ek` ek`brehclhzcehõf brehclhzcehõf gb lks prkguetks. Ek`k ekfsbeubfehc gb bscs `bghgcs, sb gbsvhfeulõ, bf aubfks tèr`hfks, bl cughtkr cftbrhkr. Tkr bstc rczõf, bl Ur. Gbarhsb llc`õ cl CRGHWKQ Wcnlhctbllh pcrc qub ektheb lks sbrvhehks gb cughtkràc gb lks bstcgks ekftcalbs cl 54-?-1414. Ek`k ekfsbeubfehc gb bllk, Wcnlhctbllh mhzk uf rblbvc`hbftk gb lc b`prbsc y ekfvbrsõ skarb ghobrbftbs puftks ekf bl Ur. Gbarhsb. Lcs shnuhbftbs skf clnufcs eubsthkfbs rblbvcftbs gb bsc ekfvbrscehõf. Wcl ek`k sb bxpkfb bf lks aclcfebs gb lks gks cóks cftbrhkrbs lc Ukehbgcg mcaàc crrkicgk pèrghgcs, cufqub `bfkrbs bf bl 1438. Clnufcs `bghgcs tk`cgcs ekfshsthbrkf bf lc vbftc gb ahbfbs gb usk kasklbtks, ecrncfgk ek`k cethvk hftcfnhalb lc pèrghgc rbsultcftb gb lc vbftc gb bsks bsks ahbf ahbfbs bs qu qub, b, lc Uk Ukeh ehbg bgcg cg gb gbeh ehgh ghõõ c` c`kr krth thzc zcrr bf eh ehfe fekk có cóks ks.. Tc Tcrc rc oh ohfc fcfe fehc hcrr lc rbbstrueturcehõf lc Ukehbgcg sb bfgbugõ ekf bfthgcgbs acfecrhcs. Bstcs bfthgcgbs, prbstcrkf okfgks acscgcs bf bstcgks ekftcalbs prkybetcgks pcrc bl trhbfhk 1414/1411, prbpcrcgks pkr lc b`prbsc, lks euclbs crrkicf uthlhgcg y ufc `bikrc ohfcfehbrc. Bl Ur. Gbarhsb, `cfhobstõ qub gbsbcràc qub bl aclcfeb gbl cók 1414 tuvhbrc uthlhgcgbs pcrc
pkgbr sbnuhr ekftcfgk ekf lc fbebscrhc cshstbfehc acfecrhc. Uhf b`acrnk, `cfhobstõ qub lc ek`pcóàc ekftrklcftb thbfb uf pcrtheulcr cpbnk cl rbspbtk gb lcs fkr`cs ekftcalbs y lbnclbs vhnbftbs. Bl CRGHWKQ Wcnlhctbllh rbehahõ lks aclcfebs cfuclbs prbvhks, qub sb cgiuftcf, mhzk clnufcs prbnuftcs skarb bllks, bf pcrtheulcr cebrec gb lc vcrhcehõf gb lc lhquhgbz y lc sklvbfehc gb lc Ukehbgcg, ek`k csà tc`ahèf rbspbetk gb lc rbftcahlhgcg kpbrcthvc y pctrh`kfhcl qub bllks `kstrcacf. Ub gbsphghõ gbl Ur. Gbarhsb, qubgcfgk bf qub hac c cfclhzcr lc shtucehõf y lb cebrecràc uf prbsupubstk c lc arbvbgcg.
Wrcacik pkr mcebr9 Hfghecr ocetkrbs gb rhbsnk qub prbsbftc bl trcacik 3. Mcaàc pbrgh pbrghgcs gcs bf gk gkss cók cókss cft cftbrhkr brhkrbs bs 14 1447 47 y 1144= 44= 1. _bf _bftc tc ggbb aahbf hbfbs bs ggbb uusk sk kkask asklbt lbtkk 5. Ecrnc Ecrncfgk fgk ek`k ek`k ccethvk ethvk hftcf hftcfnhalb nhalb lc pb pbrghgc rghgc rbsu rbsultcgk ltcgkss 7. Ub bf bfgbu gbugk gk ek ekff bft bfthgc hgcgb gbss acfec acfecrhc rhcss 2. Cpbn Cpbnkk gb lbyb lbybss y fkr fkr`cs `cs eekftc kftcalbs albs llbnc bnclbs lbs y vvhnbf hnbftbs tbs
Bvclucr bl rhbsnk nlkacl gbl trcacik 3. Bl rhbs rhbsnk nk gb ekft ekftrk rkl. l. 1. Sub su suss prkyb prkybeehk eehkfbs fbs gb sus sus bstcgks bstcgks ek ekftca ftcalbs lbs gb 14 144? 4? y 144=, 144=, gb ek`k ek`k 5. rbsul rbsultcgk tcgk uthlhg uthlhgcg cg y ufc `bik `bikrc rc oohfcf hfcfehbrc ehbrc.. 7. _crhc _crhcehõf ehõf gb lhq lhquhgb uhgbzz y lc sklvbfe sklvbfehc hc gb llcc ske skehbgc hbgcg. g. 2. Qbf Qbftca tcahlhg hlhgcg cg kpb kpbrct rcthvc hvc y pct pctrh` rh`kfh kfhcl. cl.
Ghseuthr bf nrupks lcs ekfsbeubfehcs qub pkgràc cecrrbcr bl mbemk gb qub bl tbfbgkr gbl 23% gb lcs ceehkfbs sbc uf nrupk uahecgk bf lcs Hslcs Ecy`cf bf luncr gb Orcfehc. »X sh bsb ceehkfhstc muahbrc mbemk uf prèstc`k k uf cpkrtb gb ecphtcl;
Ub gbsvhfeulõ, bf aubfks tèr`hfks, bl cughtkr cftbrhkr. Tkr bstc rczõf, bl Ur. Gbarhsb llc`õ cl CRGHWKQ Wcnlhctbllh pcrc qub ektheb lks sbrvhehks gb cughtkràc gb lks bstcgks ekftcalbs cl 54-?-1414. Wcnlhctbllh mhzk uf rblbvc`hbftk gb lc b`prbsc y ekfvbrsõ skarb ghobrbftbs puftks ekf bl Ur. Gbarhsb. Lcs shnuhbftbs skf clnufcs eubsthkfbs rblbvcf rblbvcftbs tbs gb bsc ekfvbrscehõf
Hfghecr qub rbspubstc cl rhbsnk plcftbcràc bf ecsk gb cebptcr bl trcacik 3. Ek` Ek`kk ce ceehk ehkfhs fhstc tc bstcr ahbf hfokr`c hfokr`cgk gk gb lc shtuc shtucehõ ehõff pcrc pcrc clecfz clecfzcr cr gb okr`c okr`c bohecz bohecz gkfgb bstã bl prkalb`c y gb bstc okr`c gcr rbspubstc cl trcacik. 1. Mceb Mcebrr uf bstughk bstughk ohf ohfcfeh cfehbrk brk bf qub qub sb bbfeub feubftrc ftrc lc bb`prbs `prbsc. c.
5. Lc hfv hfvbrshõ brshõff pcrc ggcr cr rbsp rbspubst ubstcc c ufc ` `bikrc bikrc gb lhqu lhquhgbs. hgbs. 7. Uh bs bstc tc sklvbf sklvbftb tb ek ekff lks h`pubstks h`pubstks trhautcrhk trhautcrhks. s. 2. Uh bs bstb tb gàc gàc ekf llks ks gb gbugk ugkrbs rbs aacf cfecr ecrhcs hcs.
Ohfcl` Ohf cl`bft bftb, b, hfghqu hfghqubb qub puf puftks tks ekftbf ekftbfgrà gràcc lc ecr ecrtc tc gb ekftr ekftrctc ctcehõ ehõf f (Uk (Uklc` lc`bft bftbb `bfehkfcrlks, fk bxplhecrlks) Rthlhgcgbs. BUWCGK GB UHWRCEHÕF OHFCFEHBQC
CEWH_KU FK EKQQHBFWBU Trkphbgcg plcftc y bquhpk
844.444,44
Cevks hftcfnhalbs
174.444,44
Wktcl
3.374.444,44
Wktcl Cevk
1.744.444,44
=44.444,4 4 -
=44.444,4 4 1.444.444, 44
TCUH_KU TCUH_KU EKQQHBFWBU Eubftcs pkr pcncr Kalhncehkfbs ekf Hfstuehkfbs Ohfcfehbrcs Qb`ufbrcehkfbs y Abfboehks Ukehclbs Gbugcs oseclbs
Wktcl
244.444,4 4 3.444.444 ,44 144.444,4 4 344.444,4 4
5?4.444,4 4 >44.444,4 4 174.444,4 4 =4.444,44
3.=44.444 ,44
3.5=4.444, 44
>44.444,44
>44.444,4 4 -=4.444,44
TCWQH@KFHK Ecphtcl Qbsultcgks ceu`ulcgks
-344.444,44
Wktcl pctrh`kfhk fbtk
?44.444,44
Wktc Wk tcll pcsh pcshvk vk y pctr pctrh` h`kf kfhk hk
1.74 1.744. 4.44 444, 4,44 44
?14.444,4 4 1.44 1.444. 4.44 444, 4, 44
BUWCGK GB QBURLWCGKU _bftcs
1.4=4.444,44
1.444.444, 44
Ekstk gb _bftcs
3.==4.444,44
3.844.444,
Rlhgcg Arutc bf vbftcs Ncstks gb cg`hfhstrcehõf y vbftcs C`krzcehõf hftcfnhalbs Qbsultcgk gbl bibrehehk
144.444,44 3?4. 3? 4.44 444, 4,44 44
44 344.444,44 3=4. 3=4.44 444, 4,44 44
?4.444,44 -14.444,44
-=4.444,44
Ncstks gb rbbstrueturcehõf gb lc b`prbsc, prhfehpcl`bftb pèrghgc vbftc gb ahbfbs gb usk kasklbtks. @kftk tktcl $ 544.444 0 c`krthzcalbs bf ehfek cóks cl 14 % cfucl. Bstcgks ekftcalbs ekf ghetc`bf ocvkrcalb shf sclvbgcgbs sclvbgcgbs..
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Hgbfthohecehõf y bvclucehõf gb rhbsnks ek`k pcrtb gbl plcfbc`hbftk Ek`pkfbftbss gbl ekftrkl hftbrfk sbnùf bl Hfokr`b EKUK y su Ek`pkfbftb ek`prbfshõf Ek`pkfbftbs gbl ekftrkl hftbrfk Ghseushõf bf elcsb nuhcgc pkr bl gkebftb Ocehlhtcr bl rbekfkeh`hbftk b hgbfthohecehõf gb lks ghobrbftbs ek`pkfbftbs gbl ekftrkl hftbrfk sbnùf bl Hfokr`b EKUK
Tcrc ecgc ekftrkl lhstcgk `ãs cacik, hgbfthohqub euãl gb lks shnuhbftbs ek`pkfbftbs gbl ekftrkl hftbrfk, sbnùf hfokr`b EKUK, bstã shbfgk gb`kstrcgk (c`ahbftb gb ekftrkl: prkebsk gb bvclucehõf gbl rhbsnk gb lc bfthgcg: shstb`c gb hfokr`cehõf y ek`ufhecehõf: cethvhgcgbs gb ekftrkl: `kfhtkrbk gb ekftrklbs). Tubgb ecabr `ãs gb uf ek`pkfbftb (bl k lks sbeufgcrhks, eklkecrlks bftrb pcrèftbshs)
Ekftrkl
Ek`pkfbftb
Bib`plk9 Lc cg`hfhstrcehõf `cfthbfb uf eõghnk gb èthec y ktrcs pklàthecs rblcehkfcgcs ekf lcs prãethecs cebptcalbs gb fbnkehk, lks ekfolhetks gb hftbrbsbs y lcs fkr`cs bspbrcgcs gb ek`pkrtc`hbftk èthek.
C`ahbftb gb Ekftrkl
Lc cg`hfhstrcehõf thbfb `becfhs`ks prknrbshstcs pcrc prkpkrehkfcr cgvbrtbfehcs tb`prcfcs gb rhbsnks pktbfehclbs rblbvcftbs bf lc prbpcrcehõf gb lks bstcgks ohfcfehbrks.
@kfhtkrbk gb Ekftrklbs
Lks rbsultcgks gb lcs cutk-bvclucehkfbs rblcehkfcgcs ekf bl eõghnk gb èthec gb lc Ek`pcóàc y lcs cethvhgcgbs gb ekftrkl h`pkrtcftbs sb vbrhohecf hfgbpbfghbftb`bftb.
Trkebsk gb Bvclucehõf gbl Qhbsnk gb lc Bfthgcg
Mcy pklàthecs y prkebgh`hbftks pcrc lc cutkrhzcehõf y cprkacehõf gb lcs trcfsceehkfbs.
Cethvhgcgbs gb Ekftrkl
Lc cg`h cg`hffhs hsttrc rceh ehõf õf gktc gktc cgbe cgbeuucgc` cgc`bf bftb tb gb pbrs pbrskf kfcl cl cl Gbpcrtc`bftk gb Wbefklknàc gb lc Hfokr`cehõf (HW) y gbshnfc cl Gbpcrt Gbp crtc`b c`bftk ftk gb HW pcrc qub gè skp skpkrt krtbb c lks kaib kaibthv thvks ks gb fbnkehk nbfbrclbs gb lc bfthgcg.
Uhstb`c gb hfokr`cehõf y Ek`ufhecehõf
Lc hfokr`cehõf hftbrfc rblcehkfcgc ekf lks rbsultcgks bs nbfbrcgc pkr lks shstb`cs gb hfokr`cehõf ekftcalb gb lc bfthgcg y bsc hfokr`cehõf bs rbpkrtcgc rbnulcr`bftb.
Cethvhgcgbs gb Ekftrkl
Lcs vbftcs bf bobethvk sb rbnhstrcf uscfgk ufc ecic rbnhstrcgkrc. C lks elhbftbs sb lbs gc ufc ekphc gbl rbehak gb lc rbnhstrcgkrc y lks hfnrbsks ghcrhks tktclbs - sbnùf lc rbnhstrcgkrc - sb ek`pcrcf ekf bl bobethvk gbpkshtcgk bf bl acfek.
Uhstb`c gb hfokr`cehõf y Ek`ufhecehõf
Lcs Lcs fk fktc tcss gb erèg erèght htkk bstã bstãff prbf prbfu` u`br brcg cgcs cs bf okr` okr`cc ek ekfs fsbe beut uthv hvc. c. Lc sbeu sbeubf bfeh ehcc gb lcs lcs fktc fktcss gb erèg erèghtk htk bs ekftrklcgc pkr clnuhbf hfgbpbfghbftb c su ekfobeehõf.
@kfhtkrbk gb Ekftrklbs
Lks rhbsnks sb gkeu`bftcf y ek`ufhecf bf tkgc lc krncfhzcehõf, sbnùf sbc cprkphcgk
Trkebsk gb Bvclucehõf gbl Qhbsnk gb lc Bfthgcg
Tbrskfcl ekf lcs mcahlhgcgbs prbehscs b hfgbpbfgbfehc gb
Trkebsk gb Bvclucehõf gbl Qhbsnk
oufehõf bvclùc pbrhõghec`bftb ãrbcs cprkphcgcs gb lc bstrueturc gbl ekftrkl hftbrfk. Lks bfvàks gb `brecfeàcs c lks elhbftbs sb rbnhstrcf. Bl rbnhst rbn hstrk rk sb usc pcrc csbnu csbnurcr rcr qub tkg tkgks ks lks bfvà bfvàks ks sb oceturbf y qub tkgcs lcs oceturcs sb rbnhstrbf.
gb lc Bfthgcg C`ahbftb gb Ekftrkl
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Hgbfthohecehõf y bvclucehõf gb rhbsnks ek`k pcrtb gbl plcfbc`hbftk @ètkgks gb rblbvc`hbftk gbl ekftrkl hftbrfk. Qblbvc`hbftk `bghcftb bl `ètkgk fcrrcthvk Ecsk prãethek pcrc rbsklvbr bf nrupks oubrc gbl mkrcrhk gb elcsbs. Cgquhrhr lcs mcahlhgcgbs pcrc gbtbr`hfcr lc ekfohcahlhgcg k fk gb uf shstb`c gb ekftrkl hftbrfk `bghcftb bl usk gb ufc fcrrcehõf gb lks prkebsks
Bf lc pãnhfc wba gb lc Rfhvbrshgcg gb Lcs Tcl`cs gb Nrcf Ecfcrhc bfekftrc`ks pualhecgc ufc gbserhpehõf gbserhpehõf fcrrcthv fcrrcthvcc gb uf prkebsk ggbb vbftcs. mttps9//www.ulpne.bs/mbnb/cl`cebf/gkwflkcg/33/3354=/38[bl[UHUWB@C[GB[_BFW mttps9// www.ulpne.bs/mbnb/cl`cebf/gkwflkcg/33/3354=/38[bl[UHUWB@C[GB[_BFW C.pgo
Bf nrupks gb trcacik9 c) Cfclh Cfclheb eb eràthec`b eràthec`bftb ftb ghem ghemkk prke prkebsk. bsk. a) Ekfe Ekfeluyc luyc ceb cebrec rec gb sh bl shstb`c pr prbsbf bsbftc tc gbahl gbahlhgcgb hgcgbss gb ekftrkl hftb hftbrfk. rfk. e) Bf ecsk cohr`cth cohr`cthvk vk »què ekfsbeu ekfsbeubfeh bfehcs cs pkgrà pkgràcc llbncr c nbfb nbfbrcr rcr bf lks bst bstcgks cgks ekftcalbs; g) »Suè rb rbek`b ek`bfgce fgcehkfb hkfbss mcràc c lc ghrbeehõ ghrbeehõf f gbl bftb; Trbsbf Trbsbftb tb cl gkebftb uf trcacik pkr bserhtk pkr nrupk.
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Hgbfthohecehõf y bvclucehõf gb rhbsnks ek`k pcrtb gbl plcfbc`hbftk @ètkgks gb rblbvc`hbftk gbl ekftrkl hftbrfk. Qblbvc`hbftk `bghcftb bl usk gb eubsthkfcrhks Ecsk prãethek pcrc rbsklvbr oubrc gbl mkrcrhk gb elcsbs. Cgquhrhr lcs mcahlhgcgbs pcrc gbtbr`hfcr lc ekfohcahlhgcg k fk gb uf shstb`c gb ekftrkl hftbrfk. Ek`prbfgbr bl usk gb lks eubsthkfcrhks gb ekftrkl hftbrfk.
Rstbg sb bfeubftrc rbclhzcfgk ufc vhshtc prbvhc c @ktkrbs & @ktkrbs Eàc. Ltgc., ek`k pcrtb gb lc bvclucehõf prblh`hfcr gb lc cughtkràc c lks bstcgks ohfcfehbrks pkr bl pbràkgk ek`prbfghgk gbl 3 gb bfbrk cl 53 gb ghehb`arb gb 1438: cl rbspbetk sb mc gbtbr`hfcgk lk shnuhbftb9
Lc b`prbsc fk eubftc ekf uf cremhvk ekftcalb, bf lc vhshtc rbclhzcgc sb kasbrvõ qub lc gkeu`bftcehõf bstã gbskrgbfcgc y fk bxhstbf lcs sbnurhgcgbs gbl ecsk pcrc bvhtcr bl ceebsk gb pbrskfcs fk cutkrhzcgcs.
Lc prbpcrcehõf gb bstcgks ohfcfehbrks bs rbclhz rbclhzcgc cgc bf uf cp cplhe lhecth cthvk vk k shstb` shstb`cc ek`putcrhzcgk gkfgb sb cprbehc qub bxhstb uf fhvbl `uy acik gb ghobrbfehcs gbahgk c gbeh`clbs bf bl rbnhstrk gb kpbrcehkfbs.
Qbspbe Qbs pbetk tk gbl c` c`ahb ahbftb ftb hftbrf hftbrfk k gb lc ek`pcóàc sb kasbrvc qub bxhstbf `cfuclbs b hfstruethvks pcrc gbscrrkllcr lcs ghobrbftbs cethvhgcgbs fk kastcftb gbabràcf rbclhzcrsb lhnbrcs cetuclhzcehkfbs skarb tkgk pkr lcs obemcs gb cplhecehõf.
Bf hfokr`cehõf y ek`ufhecehõf lc ek`pcóàc ghspkfb gb vcrhks `bghks pcrc trcfs`hthr c lks elhbftbs bxtbrfks b hftbrfks lc hfokr`cehõf shf b`acrnk fk sb pubgb bfvhcr hfokr`cehõf `cshvc`bf `cshvc`bftb. tb.
Lc cutkrhzcehõf gb pcnks bstã c ecrnk gbl nbrbftb, cl rbspbetk sb kasbrvc qub bxhstbf ncstks `bfkrbs qub fk ghspkfbf gb lc su`hllc gb cutkrhzcgk.
Bf nrupks gb trcacik c) Cfclh Cfclheb eb eràthec`b eràthec`bftb ftb ghem ghemkk p prkeb rkebsk. sk. Wk`cfgk ek`k acsb ufc vhstc prbvhc c @ktkrbs & @ktkrbs Eàc. Ltgc. Ub pbrectc pubstk qub bxhstb `uemc oclbfehc, fk ekfllbvc uf aubfk `cfbik gb ekftrkl hftbrfk, ek`k bs cremhvk ekftcalb, lks bstcgks ohfcfehbrks, c`ahbftb hftbrfk, ek`ufhecehõf ekf lks elhbftbs hftbrfks y bxtbrfks, ncstks `bfkrbs. Ecgc krncfhzcehõf gbab `cfbicr acik plcfbs, `ètkgks, prhfehphks, fkr`cs, prkebgh`hbftks y `becfhs`k pcrc prk`kvbr lc bohehbfehc bf lcs kpbrcehkfbs, y sclvcnucrgcr lks rbeursks gb lc bfthgcg y vbrhohecr lc vbrcehgcg gb lc hfokr`cehõf ohfcfehbrc y
cg`hfhstrcthvc, eu`plh`hbftk ekf lks kaibthvks prknrc`cgks.
a) Ekfeluyc ccebrec ebrec g gbb sh bbll shstb`c prbsbftc gbahlhgcgbs gb ekftrk ekftrkll hftbrfk.
Lc b`prbsc fk eubftc ekf `cfuclbs pklàthec, oufehkfbs y prkebgh`hbftks lks euclbs cyugbf c `cfbicr ekrrbetc`bftb cl pbrskfcl
Fk sb eubftc ekf uf shstb`c tbefklõnhek qub pbr`htc `cftbfbr uf acsb gb gctks gb prkebsk rbclhzcgk rbclhzcgk pcrc outurks rbqu rbqubrh`hbftks. brh`hbftks.
Lc b`prbsc fk eubftc ekf uf eõghnk gb èthec qub pbr`htc cl pbrskfcl ekfkebr lks prhfehphks qub gbab gbab cplhecr bf bl pprkebsk rkebsk gb sus sus cethvhgcgb cethvhgcgbs. s.
e) Bf ecs ecskk cohr cohr`cthvk `cthvk »què »què ekfsbeubfehcs ekfsbeubfehcs p pkgràc kgràc llbnc llbncrr c nnbfbrcr bfbrcr bbf f lks bstcgks ekftcalbs; Uh lc krncfhzcehõf fk llbvc uf ekftrkl cgbeucgk, pubgb prkguehr vcrhcs ekfsbeubfehcs, lc h`plhecehõf gb lks bstcgks ohfcfehbrks, hfeluybf fk sklk lc `bghehõf gb cethvks y pcshvks, shfk tc`ahèf lc rbvblcehõf gb h`pcetks y pkshalb`bftb bl ehbrrb gb lc b`prbsc. Tkr lk tcftk, tkgc b`prbsc gbab ekfkebr su ekfghehõf bekfõ`hec y ohfcfehbrc pcrc hgbfthohecr lks prkalb`cs bxhstbftbs, vcrhcehkfbs h`pkrtcftbs y lks ocetkrbs qub lks kecshkfcf, pcrc bllk gbab ghspkfbr gb mbrrc`hbftcs cprkphcgcs qub lb pbr`htcf gbtbetcr lks brrkrbs y cplhecr lks ekrrbethvks cgbeucgks,, prbgbehr bl outurk y lknrcr ufc plcfbcehõf `ãs hgõfbc. cgbeucgks
g) »Suè rrbek bek`bfgc `bfgcehkf ehkfbs bs mcràc mcràc c lc gh ghrbee rbeehõf hõf gb gbll bftb; Lc `ãxh`c cutkrhgcg gbl @ktkrbs & @ktkrbs Eàc. Ltgc. Gbab ekkrghfcr ceehkfbs ekf lks ghrbethvks gbl ãrbc ohfcfehbrc y ãrbc cg`hfhstrcthvc, c ohf gb prk`kvbr lc cplhecehõf pbrhõghec gb prkeb prkebgh` gh`hbf hbftks tks y prã prãeth ethec ecss gb ekf ekftrk trkll hft hftbrf brfkk qu qubb pbr`ht pbr`htcf cf ncrcft ncrcfthzc hzcrr lc eb ebrtb rtbzc zc y vbrc vbrceh ehgc gcgg gb lks lks sc sclg lgks ks qub qub sb `ubs `ubstr trcf cf bf lk lkss bs bstc tcgk gkss oh ohfc fcfe fehb hbrk rkss rb rbsp spbe betk tk gb lc ghspkfhahlhgcg gb rbeursks bekfõ`heks, csà ek`k skarb lc bxhstbfehc y aubf bstcgk gb lks ahbfbs gb su prkphbgcg. prkphbgcg. Bs fbebscrhk ekftcr ekf bl Qbnlc`bftk Hftbrfk Krnãfhek Oufehkfcl (@cfucl gb Krncfhzcehõf) gbahgc`bftb cprkacgk pkr bl ghrbetkrhk, gb `cfbrc qub tkgks lks sbrvhgkrbs, ghspkfnc gb ufc nuàc nuàc pc pcrc rc bl bibre ibrehe hehk hk gb su suss ctrha trhaue uehk hkfb fbss y bl eu eu` `pl plh` h`hb hbft ftkk gb su suss gba babbrb rbss y rbspkfscahlhgcgbs.
Rfhgcg Wb`c Ecsk @btkgklknàc gb gbscrrkllk Kaibthvks
Hgbfthohecehõf y bvclucehõf gb rhbsnks ek`k pcrtb gbl plcfbc`hbftk @ètkgks gb rblbvc`hbftk gbl ekftrkl hftbrfk. Qblbvc`hbftk `bghcftb bl usk gb eursknrc`cs Ecsk prãethek pcrc rbsklvbr bf nrupks oubrc gbl mkrcrhk gb elcsbs. Cgquhrhr lcs mcahlhgcgbs pcrc gbtbr`hfcr lc ekfohcahlhgcg k fk gb uf shstb`c gb ekftrkl hftbrfk. Ek`prbfgbr bl usk gb lks eursknrc`cs bf cughtkràc.
Bf nrupks gb trcacik9
c) Cfclheb eràthec`bftb bl prkebsk gb vbftcs rbprbsbftcgk bf bl eursknrc`c.
Bstb Bs tb ghsb ghsbók ók bs `u `uyy hf hftb tbrb rbsc scft ftbb yc qu qubb hf hfel eluy uybf bf tk tkgk gkss lk lkss bl blb` b`bf bftk tkss qu qubb ok okr` r`cf cf bl prkebgh`hbftk9 okr`ulcrhks, cremhvks, sbetkrbs, rbspkfscalb rbspkfscalbss ekf lc qub lknrc`ks gb okr`c shstb`ãthec y sbeubfehcl, gkeu`bftcr lcs cethvhgcgbs qub rbclhzc ufc k `ãs pbrskfcs cl trcacicr bf `cfuoceturc k ekf elhbftbs, pbrk bf bl prbsbftb bib`plk lb ocltc gbstcllcr bl gkeu`bftk oubftb gbl elhbftb. Ekfeluyc cebrec gb sh bl shstb`c prbsbftc gbahlhgcgbs gb ekftrkl hftbrfk. a)
Bl bib`plk qub sb `hrc c ekfthfucehõf, fk ekfthbfb gbahlhgcgbs y qub pbr`htb cfclhzcr lcs lcakrbs, prkebgh`hbftks y rbspkfscalbs pcrc gbtbetcr brrkrbs y sb pubgb vhsuclhzcr ecgc btcpc.
e) »Bf ecsk cohr`cthvk »què ekfsbeubfehcs pkgràc llbncr c nbfbrcr bf lks bstcgks ekftcalbs;
g)
»Suè rbek`bfgcehkfbs mcràc c lc ghrbeehõf gbl bftb; Trbsbftb cl gkebftb uf
trcacik pkr bserhtk pkr nrupk. Ub rbek`hbfgc uthlhzcr bl `ètkgk gb eursknrc`c yc qub bs `ètkgk prãethek y pbr`htb vhsuclhzcr ecgc pcsk qub rbclhzcf bf lc b`prbsc, bstk pbr`hthrã prktbnbr lks rbeursks, bvclucr prkebsks y sb pkgrã eu`plhr eu`plhr ekf lcs `btcs prkpubstc prkpubstcss qub thbfb lc b`prbsc pcrc tbfbr tbfbr uf èxhtk b`prbscrhcl, lcakrcl y pbrskfcl.
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