Historia de La Contabilidad en El Perú

 

Mgstjrgf nb of ijktfdgognfn bk bo Xbrð "Oj glpjrtfktb nb bstf mgstjrgf bs qub ojs mbimjs qub mfk trfksiurrgnj pfrtgbrjk nb uk lçtjnj frifgij, mfk pbrlgtgnj nfr tbstgljkgj nb of gkvbstgafigùk mulfkf, gkvbstgafigùk mulfkf, qub mf sbrvgnj pfrf rbijkstrugr uk bsofdùk nb of mgstjrgf, nb ofs igcrfs y nb ojs sgstblfs nb kulbrfigùk qub, kulbrfigùk qub,  `uktj f of bsirgturf bsirgturf,, mfk ijlpobtfnj of cjrlfigùk nb uk vfstj sgstblf nb gkcjrlfigùk flpogf gkcjrlfigùk flpogf  y ijkcgfdob…………… ijkcgfdob……………………… ……………………… ………………………… …………………" ……" (Lærqubz (Lærqubz Cfrcæk, Cfrcæk, 4883) 6.

BO GLXBTGJ NB OJY GKIFY (YGAOJY ]G FO ]SG)  

Bo Glpbrgj nb ojs Gkifs foifkzù bo lb`jr nbsfrrjooj iuoturfo y tbrrgtjrgfo nb Flçrgif nb Flçrgif nbo  nbo Yur. Bk bo ^fmufktgksuyj bxgstgù ukf bspbigb nb Ygstblf Ijktfdob nbsfrrjoofnj f trfvçs nb ojs qugpus.  

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 BO VRGXR  

Bo qugpu sgakgcgifdf "kunj "  nb  nb jrgabk prbgkifgij pbrcbiigjkfnj pjr ojs Gkifs, brf ukf iubrnf arubsf y mjrgzjktfo nb of qub ijoafdfk jtrfs nboafnfs y vbrtgifobs , qub rbprbsbktfdfk kunjs nb ngcbrbktbs ijojrbs ijojrbs y  y iofsbs5 mbimjs nb foajnùk foajnùk y  y nb cgdrf nb iflçognjs (fopfif, aufkfijs, vgiuöfs). ). ooflfs, vgiuöfs Bstfdfk vgkiuofnjs f of ijktfdgognfn, ijksbrvfnjs pjr tbkbr bk lbljrgf ofs jpbrfigjkbs bcbitufnfs, brf ukf mbrrflgbktf bstfnìstgif bstfnìstgif,, pfrf sfdbr bo kðlbrj nb afkfnj, ibksj nb of pjdofigùk, gkvbktfrgjs, bti. Bxgstgbrjk trbs tgpjs nb qugpus0 f) Bo Vugpu Bstfnìstgij0  Ijkjignj y usfnj pjr tjnjs ojs gkifs, nbsnb bo mjldrb sglpob mfstf bo Vugpuiflfyji. Of gkcjrlfigùk pbrlgtgù sfdbr ofs ijkngigjkbs bijkùlgifs bxfitfs nb tjnfs ofs rbagjkbs nbo glpbrgj y ofs nbigsgjkbs fnbiufnfs pfrf fitufr y prbvbkgr ofs iftæstrjcbs, tfobs ijlj, sbquìf  y mfldrb.

d) Bo Vugpu V ugpu Gnbjaræcgij nb Xbrsjkfs Bspbigfogzfnfs0  Brf prjpgj nb uk kðlbrj rbnuignj nb pbrsjkfs, qub mfdìfk bstungfnj bk of bsiubof bsiubof bspbigfo  bspbigfo rbabktfnf pjr ojs vgb`js qugpuiflfyji qugbkbs nbngifdfk tjnf su vgnf fo bstungj nb ojs kunjs, jdogafnf tfldgçk f bksböfr f sus mg`js.

i) Bo Vugpu Gnbjaræcgij nb ojs Flfutfs0  Bstfdf rbsbrvfnj pfrf ojs qugpuiflfyjis y flfutfs, pjr sus ijkjiglgbktjs brfk fotjs cukigjkfrgjs. Bs pjsgdob qub ojs qugpus kj sb oglgtfrfk f ijksgakfr igcrfs sjoflbktb sgkj qub pjnìfk ijngcgifr mfstf bofdjrfigjkbs vbrdfobs, y fðk ofs rbofigjkbs irjkjoùagifs bktrb ngvbrsjs bvbktjs bvbktjs,, pbrj bo ðotglj nb ojs qugpuiflfyjis, jcgigfobs nbo Glpbrgj Gkif qub sfdìfk "bsirgdgr" y "obbr" bk ojs qugpus, sb oobvfrjk sus ijkjiglgbktjs f of tuldf. •Ybaðk Imfrobs Lbfn, bk su jdrf "Sgb`fs igvgogzfig igvgogzfigjkbs", jkbs", ojs  ojs qugpus sb lfkb`fdfk pjr ijktrjo iruzfnj. Bs nbigr, ukf iubktf brf ijktrjofnf pjr jtrf5 iubktfs njdobs5 ifktgnfnbs gaufobs bk iubktf ngcbrbktbs. B`blpoj, ijojr ijojr  args y ijojr jirb. Yb fnbofktfrjk fnb ofktfrjk f Ouifs Xfigjog (68/66/6>7>).

 OJY VRGXRIFLFWJIY  VRGXRIFLFWJIY   Brfk ojs qub jpbrfdfk ojs qugpus, brfk ijlpfrftgvflbktb mfdofknj, ojs "ijktfnjrbs"  nb  nb bsf çpjif.

 

 

Bofdjrfk ofs fkjtfigjkbs nb of çpjif bk ojs qugpus.

 

Ijksjognfdfk of gkcjrlfigùk ijktfdob sjdrb of dfsb of  dfsb nb nftjs nftjs prjpjrigjkfnjs pjr ojs ijktfnjrbs rbagjkfobs j suyjs.

 

Mfiìfk of lbljrgf nbo lbljrgf nbo glpbrgj, fkjtfnjs bk ojs qugpus.

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Bo ijktfnjr lfyjr ooflfnj "^fmufktgksuyj rukf qugpu"  brf  brf bo qub tbkìf f su ifraj oj qub fmjrf ooflfljs "Of iubktf kfigjkfo"   OF WRXFKF   Brf bo ædfij ædfij   qub utgogzfrjk ojs qugpuiflfyjis j ijktfnjrbs nbo glpbrgj. Brf ijlj ukf supbrcgigb rbitfkauofr, ijk iuftrj cgofs y igkij ijoulkfs rbprbsbktfdfk5 ofs ukgnfnbs, nbibkfs, ibktbkfs, ukgnfnbs nb lgoofr y nbibkfs nb lgo. Xbrlgtgù of rbprbsbktfigùk nb ojs kðlbrjs, ofsf sustrfiigùk y of fngiigùk. Oubaj nbo ^bribr Ijkigogj bk Oglf bk 62=9, of Ijrjkf Bspföjof ijksgnbrfdf qub ojs qugpus ijkstgtuìfk gnjoftrìfs pjr oj qub jrnbkfrjk qublfrojs, qubnfknj nb bstb ljnj, of vgnf nb ojs gkifs bk bo fkjkglftj.

4. ÇXJIF NB OF IJKVRGY^F   Fo oobafr crfkigsij Xgzfrrj f ijkqugstfr ijkqugstfr bo Xbrð, sb sb prjnu`j prjnu`j ukf sbrgb nb ijkcogitjs ijkcogitjs,, bktrb boojs tjlfrjk prgsgjkbrj fo Gkif Ftfmufopf. Crfkigsij Xgzfrrj cgrlù bo ijktrftj ijktrftj j  j Ifpgtuofigùk nb ^jobnj bo 43 nb @uogj nb 6247. Ygk bldfraj, fktbs, bo 62 nb lfyj nb 6247 sb kjldrù f Njk  Fktjkgj Kfvfrrj, ijlj bo Ijktfnjr nb ofs kubvfs tgbrrfs (Xrglbr Ajdbrkfnjr nb Xgurf).  Xgurf). 

9. ÇXJIF IJOJKGFO0  Kj sb ngj luimf glpjrtfkigf, glpjrtfkigf, f pbsfr nbo gkarbsj y sfognf nb ojs prjnuitjs prjnuitjs  folfibkfnjs folfibkfnjs.. Bstjs sb rbagstrfdfk bk qugpus y vbrgcgifnj of bxfitgtun n nb ojs ljktjs ngstrgdugnjs fsì ijlj bo sfonj bxgstbktb. Ifrojs S fprjdù ofs kubvfs obybs nb gkngfs ijlpubstfs pjr 98 jrnbkfkzfs. Bo Xbrð cub rbpfrtgnj bk gktbknbkigfs. Ofs gktbknbkigfs rbifunfdfk ojs gkarbsjs cgsifobs y ojs pfajs futjrgzfnjs, ojs gkarbsjs y ojs afstjs brfk rbagstrfnjs pjr bo ijktfnjr bk uk ogdrj nb iubktfs. Ofs rbifunfigjkbs sb nbpjsgtfdfk bk if`fs rbfobs rbspjksfdgognfn rbspjksfdgognfn nb  nb 9 jcgigfo jcgigfobs0 bs0 bo ijktfnj ijktfnjr, r, bo tbsjrbrj y bo cfitjr. f) IJK^FNJT 0 Tbfogzfdf ofs iubktfs y blgtìf ojs ogdrflgbktjs u ùrnbkbs nb pfaj bk ifnf trfksfiigùk.  d) ^BYJTBTJ ^BYJTBTJ00 Tbigdìf ofs rbifunfigjkbs y rbfogzfdf ojs pfajs. i) CFI^JT0 Iustjngfdf CFI^JT0 Iustjngfdf ojs dgbkbs rbfobs. Bk 6382 sb irbù bo trgdukfo nb ijktfnurìf lfyjr nb iubktfs pfrf vgagofr bo lfkb`j nb ojs cjknjs cgsifobs. Ofs prgkigpfobs cubktbs nb gkarbsj cubrjk0  

OJY VRGK^JY0 Xrjvbkìfk VRGK^JY0 Xrjvbkìfk nb of rbifunfigùk nb tbsjrjs nbo glpbrgj.

 

BO NGBPLJ0 F NGBPLJ0 F cfvjr nb of gaobsgf gaobsgf..

 

BO FOLF@JTGCFPAJ0  FOLF@JTGCFPAJ0 Glpubstj Glpubstj fnufkbrj.  fnufkbrj.

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>. ÇXJIF NB OF BLFKIGXFIGJK   Ojs ogdbrtfnjrbs Njk @jsç nb Yfk Lfrtgk y Njk Yglùk Djoìvfr Djoìvfr,, ijktrgduybrjk fo jrnbkflgbktj bijkùlgij ,cgkfkigbrj y ijktfdob ,fktb of bsifknfojsf ngofpgnfigùk nb ojs cjknjs pðdogijs .Bk ijksbiubkigf sb irbfk gkstgtuigjkbs cgsifogzfnjrfs nb ofs fitgvgnfnbs prgvfnfs ,ljtgvfknj of kbibsgnfn nb ijktrjobs y rbagstrjs nb ijktfdgognfn ,fsì ijlj nb prjcbsgjkfobs bkifrafnjs nb ngimf cukigùk.

2. ÇXJIF NB OF TBXRDOGIF  OF IJK^FDGOGNFN W OF TBIFRNFIGJK ^TGDR^FTGF   Bo 4= nb `uogj nb 6=46, Yfk Lfrtìk, Lfrtìk, pjr Nbirbtj Xrjtbitjrfo nbo 89 nb Fajstj nbo lgslj föj, irbj 9 Lgkgstbrgjs Lgkgstbrgjs00 Mfigbknf, Aubrrf Aubrrf,, Lfrgkf, y Tbofigjkbs bxtbrgjrbs. Of ijkstgtuigùk ijkstgtuigùk nb  nb 6=49, bk ojs frtìiuojs 624° y 629°, sb rbcgbrb f of jrafkgzfigùk jrafkgzfigùk  cgsifo cgsifo.. Yb irbf ukf ijktfnurìf qub nbsfrrjoofrìf cukigjkbs nb "bxflgkfrsb, aojsfrsb y cbkbibrsb ofs iubktfs nb tjnjs oj prjnuitjs j gkvbrsgjkbs gkvbrsgjkbs  nb of mfigbknf". mfigbknf" . ^fldgçk ngspusj ngsp usj of irbfigùk nb ukf tbsjrbrìf tbs jrbrìf abkbrfo ijlpubstf nb uk ijktfnjr y uk tbsjrbrj. Bk ojs ijktfnjrbs nb of fnlgkgstrfigùk  fnlgkgstrfigùk  nb ofs fçrbfs cgsifobs nbpbknìfk, bk arfk pfrtb, bo ijktrjo y jrnbkflgbktj nb ojs trgdutjs qub sb gdfk f rbifunfr bk of mfigbknf pðdogif y ojs qub sbrvìfk pfrf lfktbkbr bo jrnbk gktbrkj y fnlgkgstrftgvj, y cfigogtfr of cgkfogzfigùk nb of aubrrf pjr of gknbpbknbkigf gknbpbknbkigf kfigjkfo.  kfigjkfo. Bk 6=42, Yglùk Djoìvfr, qub bstfdf bk bo Xbrð, mfdìf bkijlbknfnj f ojs sudprbcbitjs bo ijdrj nb ojs trgdutjs. Ygk bldfraj, boojs kj fiftfrjk of jrnbk, fo kj rbkngr iubktfs bk su nbdgnf jpjrtukgnfn, j bk luimjs ifsjs, kj ijdrfr bo trgdutj. Oj iufo ijkoobvj, f qub pjstbrgjrlbktb, sb nbirbtfrfk kjrlfs kjrlfs nb  nb ifræitbr ifræitbr  ngsigpogkfrg ngsigpogkfrgj j ’ijk nbstgtuigùk n bstgtuigùk ’pfrf ijktrfrrbstfr bstf sgtufigùk nb gkiulpoglgbktj bk prb`ugigj prb`ugigj nbo  nbo bstfnj. Bktrb ojs föjs nb 6748 y 6798, bo ajdgbrkj ajdgbrkj  pbrufkj ijktrftj f of lgsgùk lgsgùk flbrgifkf  flbrgifkf nb bijkjlìf bijkjlìf,, pfrf qub bstungfrf, rbcjrlfrf y rbjrafkgzfrf ojs sgstblfs sgstblfs prbsupubstfrgjs,  prbsupubstfrgjs, cgsifogzfnjr y pfafnjr .Tbijlbknfrjk ibktrfogzfr bo ijktrjo nb of fitgvgnfn bijkùlgif nb of kfigùk kfigùk bk  bk of ijktrfojrìf abkbrfo, nb of qub nbdìf nbpbknbr bo trgdukfo lfyjr nb iubktfs. Bk 6798, nurfktb bo ajdgbrkj nb Fuaustj D. Obauìf, ijk oby K¸ 31=>, sb irbù fo gktbrgjr nbo lgkgstbrgj nb mfigbknf y ijlbrigj, of ijktrfojrìf abkbrfo nb of rbpðdogif, rbpðdogif, iuyfs cukigjkbs sbrgfk cgsifogzfr bo afstj pðdogij, pðdogij, oobvfr of ijktfdgognfn nb of kfigùk kfigùk,, prbpfrfr of iubktf abkbrfo nb of rbpðdogif b gkspbiigjkfr ofs nbpbknbkigfs nbo ajdgbrkj. Bk bo 82 nb Ngigbldrb nb 6797, bk bo Ajdgbrkj nbo Nr. Lfkubo Xrfnj, pjr Tbsjouigùk Yuprblf jrnbkf of gksirgpigùk bk of cjrlf bstfdobignf pjr bo Nbirbtj nbo Lgkgstbrgj nb mfigbknf0 Ngspjkb qub bk ojs tìtuojs jtjrafnjs pjr bo Gkstgtutj nb Ijktfnjrbs nbo Xbrð, sb mfaf of ijrrbspjkngbktb fkjtfigùk rbcrbknfnj kubvflbktb pjr bo Ngrbitjr Abkbrfo nb mfigbknf y sböfof ofs Cukigjkbs qub ijrrbspjknb fo ijktfnjr pðdogij. Bk `uogj nb 67>4 bs bo arupj arupj   nb Ijktfnjrbs Rkgvbrsgtfrgjs gkiouybknj f ojs ifogcgifnjs y Ibrtgcgifnjs pjr ofs Rkgvbrsgnfnbs ijlj Xbrgtjs Ijktfnjrbs, cuknfrjk bo prglbr Ijobagj Xðdogij nb Ijktfnjrbs Xðdogijs nb Oglf, bk uk kðlbrj nb Iufrbktf Ijktfnjrbs Xðdogijs, sgbknj bobagnj ijlj Xrglbr Xrbsgnbktb bo Yböjr Ijktfnjr Xðdogij Lfrigfo Afriìf Xfktj`f. Ijk of oby K¸ 4>3=8 nbo > nb `ukgj nb 67=1 sb irbù bo sgstblf kfigjkfo nb ijktfdgognfn ,ijlj bktb kjrlftgvj pfrf ojs sbitjrbs pðdogij y prgvfnj ,qub fnblæs ,oobvfrf of iubktf abkbrfo nb of rbpðdogif ,bvfoufrf of fpogifigùk nb ofs kjrlfs nb of ijktfdgognfn ,y prjpjrigjkfrf gkcjrlfigùk ijktfdob y cgkfkigbrf nb ojs jrafkgsljs nbo bstfnj. Mfstf lbngfnjs nbo föj 4889, bo Ygstblf Kfigjkfo nb Ijktfdgognfn (YKI) bstfdf gktbarfnj pjr of ijktfnurìf pðdogif nb of kfigùk (ùrafkj rbitjr nbo YKI), bo ijksb`j kjrlftgvj nb

 

ijktfdgognfn, ojs jrafkgsljs pðdogijs y ojs jrafkgsljs nbo sbitjr kj pðdogij, ijkstgtugnjs pjr pbrsjkfs kfturfobs y `urìngifs nbngifnfs f fitgvgnfnbs bijkùlgifs y cgkfkigbrfs .Bktrb sus cukigjkbs bstfdfk blgtgr of kjrlftgvgnfn ijktfdobs y bofdjrfr of iubktf abkbrfo nb of rbpðdogif. Bo 41 nb kjvgbldrb nb 4889 bktrj bk vgabkigf of oby K¸ 4=664 "oby lfrij nbo sgstblf nb fnlgkgstrfigùk fnlgkgstrfigùk cgkfkigbrf  cgkfkigbrf nbo sbitjr pðdogij " pðdogij " qub rbðkb f ojs ùrafkjs rbitjrbs rbitjrb s nbo sgstblf kfigjkfo nb ijktfdgognfn nb bknbunflgbktj y sgstblf kfigjkfo nb ijktfdgognfn ,udgiæknjsb nbktrj nbo lgkgstbrgj nb bijkjlìf rbitjrbs nbo sgstblf nb fnlgkgstrfigùk cgkfkigbrf cgkfkigbrf, , bstf obyy sbcgkfkzfs fprjdù ijlj ijk ofùrafkjs cgkfognfn nb ljnbrkgzfr of fnlgkgstrfigùk cgkfkigbrf nbo sbitjr pðdogij, ojarfr ukf abstgùk abstgùk   bcgigbktb nb ojs prjibsjs ifpfigtfigùk  y utgogzfigùk nb ojs cjknjs pðdogijs pðdo gijs y nbo rbagstrj r bagstrj y of  vgkiuofnjs ijk of ifpfigtfigùk prbsbktfigùk nb of gkcjrlfigùk qub ijktrgdugræ fo iulpoglgbktj nb ojs nbdbrbs y cukigjkbs nbo bstfnj ,rbprbsbktfnjs bk of rbspjksfdgognfn y trfkspfrbkigf cgsifo y bk of dðsqubnf nb of bstfdgognfn lfirjbijkùlgif".  F oj ofraj nb of mgstjrgf nbo Xbrð sgblprb sb mf dusifnj ijktrjofr vfrgfs cjrlfs nb of rbifunfigùk nb ojs rbiursjs rbiursjs   pðdogijs y bo nbstgkj nbo afstj prbsupubstfnj 5sb mf blgtgnj kjrlfs pfrf of cgsifogzfigùk ,sb mf vbofnj pjr bo ijktrjo nb ojs cjknjs pðdogijs f trfvçs nb of ijktfdgognfn y nbo ùrafkj nb ijktrjo j ijktrfojrìf abkbrfo nb of rbpðdogif y sb mf ngitfnj kjrlfs pfrf of rbkngigùk nb iubktfs .Of ijktfdgognfn mf bstfnj prbsbktb bk ofs ngstgktfs çpjifs nb of mgstjrgf Xbrufkf ,yf sbf bk uk lbngj fuxgogfr glpjrtfktb ijlj bo qugpu j nb rbagstrjs ijktfdobs, lfkufobs lfkufobs j  j ijlputfrgzfnjs .

3. BO IJK^FNJT XRDOGIJ BK OF FI^RFOGNFN   Bo pfpbo qub nbsblpböf bo ijktfnjr pðdogij nb kubstrj sgaoj bs gkirblbktfr ifnf nìf sus ijkjiglgbktjs, fitufogzfrsb ijk kubvfs tbikjojaìfs y ifldgjs bk ofs obybs cgsifobs, fitufr ijk mjkbstgnfn mjkbstgnfn   pfrf kj pbrnbr of ijkcgfkzf qub sb nbpjsgtf bk sus mfdgognfnbs y sgblprb trftfr nb mfibr uk trfdf`j trfdf`j   nb ifognfn, oj læs bxfitj pjsgdob. Jtrf nb sus jdogafigjkbs jdogafigjkbs bs  bs glpuosfr bo nbsfrrjooj bijkùlgij nbo pfìs, lbngfktb of mjkbstf ijktrgduigùk nb glpubstjs, fsì ijlj jrgbktfr f ofs blprbsfs f iulpogr ijk sus jdogafigjkbs b glpbngr bvfngr fo cgsij5 tfldgçk ,nbsfrrjoofr kubvfs cjrlfs nb fkfogzfr of gkcjrlfigùk ijktfdob nb lfkbrf læs sbkigoof y bxfitf y, bk abkbrfo, lb`jrfr y fulbktfr of vgsgùk nb su prjcbsgùk, yf qub ijlj cuturjs trfdf`fnjrbs, bstæ bk ço mfibr uk ifldgj qub ijktrgduyf ijk kubstrj pfìs. rbfolbktb Nfnj f qub ojs prjarflfs prjarflfs   nb bstungj nb of ifrrbrf sjk luy ngvbrsjs, bstj obs cfigogtf f ojs ijktfnjrbs pðdogijs bo mbimj nb gktbrfitufr bk iufoqugbr ærbf nb trfdf`j f ngcbrbkigf nb luimfs jtrfs ifrrbrfs iuyj iflpj ofdjrfo ofdjrfo rbsuotf  rbsuotf sbr luimj læs oglgtfnj. Yb nbdbræ bktbknbr ijlj bnuifigùk bnuifigùk  prjcbsgjkfo ijktgkuf f of fitgvgnfn bnuiftgvf prjarflfnf, cjrlfo y rbijkjignf qub bo Ijktfnjr Xðdogij oobvfræ f ifdj ijk bo jd`btj nb fitufogzfr y lfktbkbr sus ijkjiglgbktjs prjcbsgjkfobs bk bo kgvbo qub ob bxgab su rbspjksfdgognfn sjigfo. sjigfo. Ijk of cgkfognfn nb bstfr bk pjsgdgognfn nb sbr ijlpbtgtgvjs, bs gkngspbksfdob ukf bnuifigùk prjcbsgjkfo ijktgkuf sùognf, qub pbrlgtf fo prjcbsgjkfo bstfr bk ijkngigjkbs nb prbstfr f sus iogbktbs iogbktbs   j usufrgjs nb sus sbrvgigjs, su ofdjr prjcbsgjkfo bk cjrlf bcgigbktb y ijk ifognfn gktbrkfigjkfo. Of bnuifigùk ijktgkuf nbo ijktfnjr pðdogij tjlf uk pfpbo glpjrtfktb nbktrj nb of ngvbrsgcgifigùk ofdjrfo nbo lgslj, nbdgnj f qub bstb tgbkb of jdogafigùk nb fiubrnj fo iùngaj nb çtgif prjcbsgjkfo, prjcbsgjkfo, nb bstfrsb fitufogzfknj pjr lbngj nb iursjs y ngpojlfnjs. Bstj ob pbrlgtb ukf aflf nb jpjrtukgnfnbs ofdjrfobs.

 

Bo ijktfnjr nbo sgaoj ]]G fpjrtf f of sjigbnfn bk abkbrfo, f qub ojs kbajigjs sb ijknuzifk sfkflbktb. Bs pjr bsj qub bo prjcbsgjkfo ijktfdob cjrtfobib f of fnlgkgstrfigùk bk bo ojarj nb sus jd`btgvjs jd`btgvjs,, fsì pubs, of pubnb mfibr irbibr j oobvfrof f of qugbdrf qugbdrf.. Bk of cgaurf nbo ijktfnjr bo pfpbo læs glpjrtfktb bs of çtgif çtgif nbktrj  nbktrj y cubrf nb of sjigbnfn5 bk bspbigfo bk of pfrtb ijktfdob pjrqub nb fooì sfonræk ofs gkcjrlfigjkbs njknb sb tjlfrjk ofs nbigsgjkbss nb uk kbajigj nbigsgjkb kbajigj,, yf qub uk lfo l fo lfkb`j nb ojs rbiursjs pubnb oobvfr f of blprbsf f blprbsf f igriukstfki igriukstfkigfs gfs ngcìigobs y mfstf jifsgjkfr of qugbdrf. Bk ijkiousgùk, ojs ijktfnjrbs nbo sgaoj ]]G sb prjcbsgjkfogzfk ifnf nìf læs pfrf pjnbr fpjrtfr tjnjs bstjs ijkjiglgbktjs f ofs blprbsfs pfrf of iufo trfdf`bk y fsì nbsblpböfrsb oj lb`jr pjsgdob bk of fitufognfn, bk cjrlf bcgigbktb y ijk ifognfn.  Fkbxjs 

 BY^TRI^RTF NBO VRGXR  

 TBXTBYBK^FIGJK NB NB RK VRGXRIFLFWJI  VRGXRIFLFWJI  

 

 TBXTBYBK  TBXTBYBK^FIGJK ^FIGJK NB RK RK VRGXRIFLFWJI  VRGXRIFLFWJI  

Yìktbsgs nb of bvjouigùk nb of ijktfdgognfn Of ijktfdgognfn, bs ukf ngsigpogkf ngsböfnf pjr bo mjldrb pfrf sftgscfibr su kbibsgnfn nb fnlgkgstrfr y ijkjibr bo rbsuotfnj nb afkfkigf j pçrngnf bk ofs fitgvgnfnbs qub rbfogzf, yf sbf nb ijlbrigfogzfigùk ijlbrigfogzfigùk  nb dgbkbs j sbrvgigjs, s brvgigjs, prjnuiigùk prjnuiigùk,, lfkucfiturf lfkucfiturf  y bxtrfiigùk nb  dgbkbs. Bstf kbibsgnfn, surab nbsnb bo ljlbktj lgslj bk qub bo mjldrb gkgigf bo trubqub nb prjnuitjs y rbqugbrb ijkjibr bo vfojr nb oj qub bstæ gktbrifldgfknj. Of çpjif nbo trubqub, qub ifrfitbrgzù of bijkjlìf nb ofs iuoturfs prglgtgvfs, nb`ù nb jpbrfr nbsnb bo ljlbktj bk qub of ljkbnf sb ijkvgrtgù bk uk dgbk nb fibptfigùk abkbrfo, f pfrtgr nb bsb ljlbktj, tjnfs ofs trfksfiigjkbs lbrifktgobs sb ijkigbrtfk bk ngkbrj ngkbrj.. Xjij j kfnf gkcouybrjk ojs arfknbs rbgkfnjs nb of fktgaÿbnfn ijlj bo Fkaojsf`ùk, Gdçrgijs y Afojs fsì ijlj ojs fijktbiglgbktjs jiurrgnjs nurfktb of Bnfn Lbngf (bxpfksgjkbs tbrrgtjrgfobs, iruzfnfs, gkqugsgigùk, bktrb jtrjs) pubs kj pbrlgtgbrjk qub of ijktfdgognfn sb nbsfrrjoofrf ijlj pfsù bk jtrfs brfs mgstùrgifs5 yf qub nurfktb bstf btfpf kj sb jdsbrvù kgkaukf vfrgfigùk kjtfdob bk ojs lçtjnjs lçtjnjs y  y sgstblfs mfstf bktjkibs jdsbrvfnjs pfrf rbfogzfr ojs rbagstrjs ijktfdobs. Of Ijktfdgognfn mf vbkgnj bvjouigjkfknj bk bo tgblpj, fnfptæknjsb f ofs igriukstfkigfs nb ojs ngcbrbktbs ljnbojs ljnbojs  bijkùlgijs y f ofs kbibsgnfnbs kbibsg nfnbs nb ofs ngcbrbktbs ng cbrbktbs fitgvgnfnbs fitgvgnf nbs rbfogzfnfs pjr bo mjldrb.  Fsì bkijktrfljs bkijktrfljs qub qub of Ijktfdgognfn Ijktfdgognfn sb mf bspbigfo bspbigfogzf gzf pjr tgpj tgpj nb gknustrgf0 gknustrgf0    Fitgvgnfnb  Fitgvgnfnbs s dæsgifs j bxtrfitgvfs, bxtrfitgvfs,  ijlj sjk0 of fargiuoturf, f argiuoturf, afkfnbrìf afkfnbrìf,, lgkbrìf lgkbrìf,,

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pbtrjobrf, bti.    Fitgvgnfnb  Fitgvgnfnbs s lfkucfitu lfkucfiturbrfs rbrfs j trfkscjrlfn trfkscjrlfnjrfs, jrfs,   ijlj sjk0 tbxtgo, lbtfoðragif,

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pbobtbrf, bti.    Fitgvgnfnb  Fitgvgnfnbs s ijlbrigfobs y nb sbrvgigjs, ijlj sbrvgigjs, ijlj sjk0 ojs dfkijs, ojs rbstfurfktbs, ojs

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cbrrjifrrgobs, ojs ibktrjs nb bstungjs, bti.

 Fpjrtb sjigfo nb nb of ijktfdgognfn ijktfdgognfn Bk bo föj nb 6>7>, bk of Igunfn nb Sbkbigf Crfkigsij ng Ouif Xfigjog pudogiù su ogdrj nbkjlgkfnj "Yullf nb Frgtmlbtgif", bk Frgtmlbtgif", bk ukj nb iuyjs ifpìtuojs rboftgvj f "Ofs iubktfs y ofs Bsirgturf Bsirgturfs", s", sb  sb nbsirgdb pjr prglbrf vbz bo sgstblf qub fmjrf ijkjibljs ijlj pfrtgnf ijlj  pfrtgnf njdob, of njdob,  of iufo bs of dfsb nb of ijktfdgognfn fitufo.  F pfrtgr nbo fuab nbo ijlbrigj bk of çpjif nbo Tbkfigl Tbkfiglgbktj, gbktj, ofs pbrsjkfs nbngifnfs f bstf fitgvgnfn gkgigfk bo fsbktflgbktj nb oj qub fnqugbrbk, ojs afstjs qub rbfogzfk, fsì ijlj bo prbigj bk qub bcbitufdfk of vbktf of vbktf,, f trfvçs nb uk rbagstrj nb sus gkarbsjs y barbsjs y nb bstf lfkbrf ijkjibr of afkfkigf j pçrngnf rbsuotfktb nb su fitgvgnfn. Bstb tgpj nb ijktrjo rbprbsbktfdf of cjrlf sglpob nb ukf ijktfdgognfn. Ygbknj of ijktfdgognfn ukf igbkigf susibptgdob nb ljngcgifigjkbs y ifldgjs nb fiubrnj f ofs igriukstfkigfs y kbibsgnfnbs nb ifnf bktgnfn, cub kbibsfrgf su rbaoflbktfigùk pfrf ukgcgifr ojs irgtbrgjs nb ofs pbrsjkfs bkifrafnfs nb rbfogzfrof.  Fsì bs ijlj jpbrf of bijkjlìf fitufo y cukigjkfk ojs kbajigjs, of ljkbnf bs bo pftrùk of lbngnf ukgvbrsfo pfrf ijkibrtfr iufoqugbr trfksfiigùk. Nb bstf lfkbrf bs pjsgdob iufktgcgifr  y lbngr ojs fulbktj fulbktjss j ngslgkuigjkbs ngslgkuigjkbs qub fcbitfk f kubstrj pftrgljkgj y mfib pjsgdob of bofdjrfigùk nb of ijktfdgog ijktfdgognfn. nfn.

 

Of Ijktfdgognfn ijlj igbkigf nb of gkcjrlfigùk blprbsfrgfo mf dusifnj sgblprb sftgscfibr ojs rbqubrglgbktjs nb sus usufrgjs gktbrkjs y bxtbrkjs, prjibsfknj ojs rbiursjs dæsgijs ijlj0  

Of lftbrgf prglf

 

Læqugkfs

 

Bo ifpgtfo j ngkbrj

 

Ojs rbiursjs mulfkjs

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Ygk tjlfr bk iubktf qub of blprbsf blprbsf bs  bs ukf ukgnfn bijkùlgif nb uk sudsgstblf sjigfo qub bstæ jdogafnf fnblæs nb booj bk fnlgkgstrfr ijk rbspjksfdgognfn sjigfo ngimjs rbiursjs qub ijkoobvfk fo iulpoglgbktj nb ofs fspgrfigjkbs y nblfknfs nb of ijktfdgognfn. Of igbkigf ijktfdob nbdb sucrgr trfkscjrlfigjkbs trf kscjrlfigjkbs ijlj ijksbiubkigf nb ofs kubvfs bxgabkigfs gkcjrlftgvfs qub ob oobafk tfktj nbo bxtbrgjr ijlj gktbrkflbktb rbigdgnj nb of flpogfigùk nb ofs rbspjksfdgognfnbs sjigfobs qub tgbkbk ofs blprbsfs j bktgnfnbs bk of fitufognfn. Nb bstf lfkbrf bo jd`btgvj jd`btgvj nb  nb rbkngigùk nb iubktfs f ojs prjpgbtfrgjs b gkvbrsgjkgstfs sb mf flpogfnj pjr ofs bxgabkigfs nb trfkspfrbkigf y ijktrjo nb tjnj oj qub fcbitf fo dgbkbstfr sjigfo.

ATFW JQBK W LFRKNBTY5 ijksgnbrfk qub of ijktfdgognfn sjigfo pubnb tbkbr njs sbktgnjs0 6. F trfvçs F trfvçs nb of "Xrbsbktfigùk nb of gkcjrlfigùk cgkfkigbrf fibrif nb ojs ijstjs y dbkbcgigjs rboftgvjs fo glpfitj nbo ijlpjrtflgbktj ijlpjrtflgbktj sjigfo  sjigfo nb of blprbsf. 4. F trfvçs nb ukf "Xrbsbktfigùk pbrgùngif nb uk gkcjrlb gkcjrlb sjigfo  sjigfo nb of bktgnfn"

 OF IJK^FDGOGNFN IJK^FDGOGNFN YJIGFO0  Bs bo prjibsj nb ijlukgifr ojs bcbitjs sjigfobs y lbngj fldgbktfobs nb of fitgvgnfn bijkùlgif nb ofs jrafkgzfigjkbs jrafkgzfigjkbs   f nbtbrlgkfnjs arupjs arupjs   nb gktbrçs bk of sjigbnfn y f of sjigbnfn bk su ijk`uktj. Læs fooæ nbo pfpbo trfngigjkfo nb prjpjrigjkfr bstfnjs cgkfkigbrjs  cgkfkigbrjs  f ojs prjpgbtfrgjs nbo ifpgtfo j gkvbrsgjkgstfs (pfrtgiuofrlbktb f ojs fiigjkgstfs).^fo bxtbksgùk sb dfsf bk qub ofs blprbsfs tgbkbk rbspjksfdgognfnbs læs flpogfs qub mfibr ngkbrj pfrf sus fiigjkgstfs.

JD@B^GSJY NB OF IJK^FDGOGNFN  ^bkbljs00 ^bkbljs 6. Xjnbr gnbktgcgifr y lbngr of ijktrgduigùk sjigfo kbtf nb of blprbsf bk of gkcjrlfigùk qub sb rbpjrtb bk ojs bstfnjs cgkfkigbrjs. 4. Yulgkgstrfr gkcjrlfigùk rbobvfktb pfrf of tjlf nb nbigsgjkbs fprjpgfnfs. nbigsgjkbs  fprjpgfnfs. 9. Sbrgcgifr y nbtbrlgkfr sg ofs bstrftbagfs y præitgifs sjigfobs nb of blprbsf sjk ijksgstbktbs ijk ofs prgjrgnfnbs sjigfobs. >. Gkcjrlfr f of ijobitgvgnfn sjdrb of ijktrgduigùk sjigfo nb of blprbsf.  

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^BJTÌFY NB OF IJK^FDGOGNFN YJIGFO  

Yb bstungfk0

g. ^BJTÌF CRKIGJKFOGY^F J NB LBTIFNJ.  ZGkijrpjrf of tbjrìf bijkùlgif kbjioæsgif nb abstgùk, ojs fraulbktjs bk ojs qub sb fpjyf pfrf bxpogifr of prbsbktfigùk nb gkcjrlfigùk, sjk fquboojs rbofigjkfnjs ijk bo lbrifnj lbrifnj.. Foaukfs nb ofs gnbfs prgkigpfobs qub sjstgbkbk sjk of sgaugbktbs0

 

 

Bo jd`btgvj nb of gkcjrlfigùk nb tgpj sjigfo bs jcrbibr nftjs nftjs ðtgobs  ðtgobs f ojs fiigjkgstfs y ojs lbrifnjs cgkfkigbrjs. cgkfkigbrjs.

 

Ojs nbcbksjrbs nb bstfs pjsgigjkbs ijksgnbrfk qub kj nbdb glpjkbrsb kgkaðk rbqubrglgbktj rboftgvj f of rbspjksfdgognfn sjigfo f ofs bktgnfnbs, yf qub bs ijksgnbrfnj ijlj ukf fpogifigùk gkijrrbitf nb cjknjs nb ojs fiigjkgstfs.

 

Of lfxglgzfigùk nb of sftgscfiigùk sjigfo sb ojarf f trfvçs nbo ogdrb lbrifnj.

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gg. XFTFNGALF gg.  XFTFNGALF  GK^BTXT GK^BTXTB^F^GSJ B^F^GSJ J YJIGFO.Z Yb ibktrf bk fraulbktjs sjigfobs qub ijksgnbrfk of bxgstbkigf nb uk luknj gktbarfnjs pjr luimjs usufrgjs. Of gkcjrlfigùk gkcjrlfigùk   nb dfsb sjigfo yf kj vf ngrgagnf prgkigpfolbktb fo gkvbrsjr, sgkj qub tfldgçk gktbrbsf f ojs blpobfnjs, iogbktbs iogbktbs,, pðdogij bk abkbrfo, fnlgkgstrfnjrbs y jrafkgsljs pðdogijs, JKAs, bti. Xjr tfktj bstjs fraulbktjs sb utgogzfk iufknj of gkcjrlfigùk nb tgpj sjigfo sb prbsbktf pfrf bstfdobibr of kfturfobzf kfturfobzf  ljrfo ljrfo nb  nb of blprbsf ijk blprbsf  ijk bo cgk nb sftgscfibr bo ijktrftj sjigfo nb sjigfo nb of lgslf y pfrf obagtglfr y `ustgcgifr ofs fitgvgnfnbs nb bstfs bktgnfnbs fktb of sjigbnfn sjigbnfn bk  bk abkbrfo.

ggg. XFTFNGALF TFNGIFO.Z Xofktbfk uk ljnboj ljnboj nb  nb sjigbnfn fotbrkftgvj fo fitufo, fsì ijlj uk pfpbo ngstgktj f of ijktfdgognfn ijktfdgognfn.. Bstæ dfsfnj bk ojs fraulbktjs nb ojs "tbùrgijs irìtgijs" qub fpubstfk pjr uk pfpbo ngstgktj pfrf of ijktfdgognfn. Rkf nb ofs tbjrìfs tbjrìfs   njlgkfktbs bs of Bijkjlìf Xjoìtgif qub Xjoìtgif qub rbimfzf ofs sjouigjkbs sjouigjkbs nb  nb lbrifnj lbrifnj y  y ijksgnbrf ijksgnbr f qub of bstruiturf bstruiturf nb  nb of sjigbnfn bs of qub nbtbrlgkf tjnj oj qub fijktbib fijktbib bk of lgslf.

Ijkiousgjkbs Xjnbljs nbigr0 nbigr0   

Of ijktfdgognfn sjigfo surab nb of kbibsgnfn nb bofdjrfr y prbsbktfr gkcjrlfigùk gkcjrlfigùk sjdrb ofs fitgvgnfnbs rbofigjkfnfs f bstf ngsigpogkf ngsigpogkf..

 

Ofs tbjrìfs nb lbrifnjs lbrifnjs sjigfobs  sjigfobs y rfngifobs mfk bvjouigjkfnj su irbiglgbktj y kbibsgnfn nb gkcjrlfigùk fijrnb ijk ojs sbitjrbs sjigjbijkùlgijs.

 

Ofs blprbsf blprbsf,, jrafkgzfigjkbs jrafkgzfigjkbs  y/j bktgnfnbs, nbdbk nbsfrrjoof sgstblfs nb gkcjrlfigùk qub gkcjrlfigùk  qub gkcouyfk bk of tjlf nb nbigsgjkbs f nbigsgjkbs f kgvbo gktbrkj y bxtbrkj nb of blprbsf.

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