ILAC G8-09-2019 Reglas para Establecer La Conformidad

 

 

Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

Ogt` sgfra k` tr`dummjýo> Asta dgmueaotg as uo` tr`dummjýo `k asp`ðgk dak dgmueaotg grjhjo`k ao johkês. @ota mu`kqujar dud`, prav`kama k` varsjýo johkas`. Ao ast` tr`dummjýo sa l`o e`otaojdg kgs `mrýojegs t`k mgeg `p`ramao ao k` varsjýo johkas`.

 

 

JK@M-H2:/620: ]GFVA JK@M JK@M - Mggpar`mjýo Jotaro`mjgo`k da @mradjt`mjýo da K`fgr`tgrjgs JK@M as k` `utgrjd`d jotaro`mjgo`k ao k` `mradjt`mjýo da k`fgr`tgrjgs y da grh`ojsegs da jospammjýo y astà mgostjtujd` pgr grh`ojsegs da `mradjt`mjýo y grh`ojz`mjgoas jotaras`d`s da tgdg ak euodg. JK@M `pgrt` da k` jocr`astrumtur` ` k`(jomkujdgs daegstr`mjýo ` asm`k` euodj`k da yk`damgepataomj` k` aqujv`kaomj` kgs k`fgr`tgrjgsdada`pgyg aos`ygs kgs k`fgr`tgrjgs mkåojmgs) m`kjfr`mjýo,ykgs grh`ojsegs da jospammjýo y gtrgs tjpgs da grh`ojsegs qua sjrvao g `pgy`o ` kgs k`fgr`tgrjgs y kgs grh`ojsegs da jospammjýo ` tr`vês da k` `mradjt`mjýo. K` `mradjt`mjýo da kgs k`fgr`tgrjgs y kgs grh`ojsegs da jospammjýo sjrva da `pgyg ` `mtjvjd`das mgeg k`s da mgearmjg, prgtammjýo da k` s`kud, sahurjd`d g eadjg `efjaota, ra`kjz`d`s daotrg da uo` amgogeå` y aotra uo`s amgogeå`s y gtr`s, ao jotarês pþfkjmg. ]u cjo`kjd`d cuod`eaot`k as k` da jospjr`r mgocj`oz` ao k` mgepataomj` da kgs ýrh`ogs qua `pgy`o as`s `mtjvjd`das. Ak @muardg da JK@M as uo `muardg jotaro`mjgo`k y euktjk`tar`k da ramgogmjejaotg eutug da grh`ojsegs da `mradjt`mjýo. Kgs grh`ojsegs da `mradjt`mjýo p`rtjmjp`otas `muard`o prgegvar k` `mapt`mjýo da k` aqujv`kaomj` da kgs jocgreas da aos`yg, da m`kjfr`mjýo y da jospammjýo ak`fgr`dgs  pgr k`s grh`ojz`mjgoas grh`ojz`mjgoas `mradjt`d`s. M` M`d` d` grh`ojseg da ``mradjt`mjýo mradjt`mjýo l` da supar`r uo` av`ku` av`ku`mjýo mjýo pgr  p`ras, `nust`d` ` k`s ogre`s ogre`s y prgmadje prgmadjejaotgs jaotgs da JK@M, ``otas otas da cjre`r ak @muardg. JK@M v`kgr` k`s damjsjv`s `mtjvjd`das mgepkaeaot`rj`s y da `pgyg da kgs ejaefrgs da kgs Grh`ojsegs Vahjgo`kas da Mggpar`mjýo ao k` ra`kjz`mjýo da su vjsjýo, su ejsjýo, sus gfnatjvgs y k`s astr`tahj`s `sgmj`d`s. Kgs ejaefrgs da kgs Grh`ojsegs Vahjgo`kas da Mggpar`mjýo gcramao, eadj`ota k` `pkjm`mjýo da sus raspamtjvgs `muardgs euktjk`tar`ka euktjk`tar`kass da ramgogmjejaotg eutug, tgdgs kgs ramursgs  p`r` k` av`ku`mjýo pgr p`ras y uo` p`rta jepgrt`ota da k`s `pgrt`mjgoas `pgrt`mjgoas têmojm`s ` kgs dgmueaotgs da JK@M. JK@M prgeuava k` raprgdummjýo `utgrjz`d` da sus pufkjm`mjgoas, ao tgdg g ao p`rta, pgr grh`ojz`mjgoas qua dasaao utjkjz`r asa e`tarj`k ao àefjtgs rak`mjgo`dgs mgo k` adum`mjýo, k` ogre`kjz`mjýo, k` `mradjt`mjýo u gtrgs cjoas partjoaotas p`r` ak àra` da aspamj`kjz`mjýo g da `mtjvjd`das da JK@M. Ak dgmueaotg ao qua `p`razm` ak e`tarj`k raprgdumjdg dafa jomkujr uo` damk`r`mjýo ao k` qua sa ramgogzm` k` `pgrt`mjýo da JK@M `k dgmueaotg. K`s grh`ojz`mjgoas qua dasaao gftaoar parejsg da raprgdummjýo da k`s pufkjm`mjgoas da k` JK@M dafao pgoarsa ao mgot`mtg mgo su Rrasjdaomj` g su ]amrat`rå` pgr asmrjtg, pgr anaepkg pgr mgrrag akamtrýojmg. K` sgkjmjtud da parejsg dafa dat`kk`r mk`r`eaota> 0)  k` pufkjm`mjýo da JK@M, g p`rta da k` ejse`, p`r` k` qua sa sgkjmjt` parejsg da raprgdummjýo9 6)  dýoda `p`ramarà ak e`tarj`k raprgdumjdg y p`r` quê sa utjkjz`rà9 =)  sj ak dgmueaotg qua mgotjaoa ak e`tarj`k da JK@M sa djstrjfujrà mgearmj`keaota, dgoda sa djstrjfujrà g vaodarà y ao quê m`otjd`das9 4)  mu`kqujar gtr` jocgre`mjýo da cgodg qua puad` `yud`r ` JK@M ` mgomadar ak parejsg. Ak parejsg da JK@M p`r` k` raprgdummjýo da sus e`tarj`kas sýkg sa e`otaodrà dur`ota ak parågdg qua sa jodjqua ao k` sgkjmjtud grjhjo`k. Mu`kqujar egdjcjm`mjýo dak usg damk`r`dg dak e`tarj`k da JK@M dafarà ogtjcjm`rsa pravj`eaota pgr asmrjtg ` JK@M sgkjmjt`odg parejsg `djmjgo`k. JK@M sa rasarv` ak daramlg da daoah`r ak parejsg sjo oamasjd`d da jodjm`r kgs egtjvgs. JK@M og `suejrà raspgos`fjkjd`d `khuo` pgr ak usg da su e`tarj`k ao gtrg dgmueaotg. ]a prglåfao astrjmt`eaota k` vukoar`mjýo dak parejsg da raprgdummjýo g ak usg og `utgrjz`dg dak e`tarj`k da JK@M, qua puadao d`r kuh`r ` k` pprasaot`mjýo rasaot`mjýo da k` mgrraspgodjaota ramk`e`mjýo nudjmj`k.

 

 

R`r` gftaoar ak parejsg g `yud` `djmjgo`k, sårv`sa pgoarsa ao mgot`mtg mgo> Tla JK@M ]amrat`rj`t RG Fgx 8128 ]jkvarw`tar O]X 606< @ustr`kj` Takêcgog> +30 6 :8=3   akamtrýojmg> jk`mBo`t`.mge.` jk`mBo`t`.mge.`uu  ]jtjg waf> www.jk`m.grh waf> www.jk`m.grh

© Mgpyrjhlt JK@M 620: JK@M prgeuava k` raprgdummjýo `utgrjz`d` da sus pufkjm`mjgoas, ao tgdg g ao p`rta, pgr grh`ojz`mjgoas qua dasaao utjkjz`r asa e`tarj`k ao àefjtgs rak`mjgo`dgs mgo k` adum`mjýo, k` ogre`kjz`mjýo, k` `mradjt`mjýo u gtrgs cjoas partjoaotas p`r` ak àra` da aspamj`kjz`mjýo g da `mtjvjd`das da JK@M. Ak dgmueaotg ao qua `p`razm` ak e`tarj`k raprgdumjdg dafa jomkujr uo` damk`r`mjýo ao k` qua sa ramgogzm` k` `pgrt`mjýo da JK@M `k dgmueaotg.

 

  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

JODJMA

Ràhjo`

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^GO@] DA ]AHQVJD@D Z VAHK@] DA DAMJ]JÝO .............................................. ................................................. ... :

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MGO]JDAV@ODG K@ JOMAVTJDQEFVA DA EADJD@  ........................................... .......................................... 06 DJ@HV@E@ DA CKQNG DA ]AKAMMJÝO DA VAHK@] DA DAMJ]JÝO  ..................... .................... 01

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DGMQEAOT@MJÝO Z @RKJM@MJÝO DA K@] VAHK@] DA DAMJ]JÝO  .................. 08

6208 Y0U. Dasda qua k` J]G/JAM 08261 cua pufkjm`d` pgr prjear` vaz ao 0:::, k` oamasjd`d da ast`fkamar damk`r`mjgoas da mgocgrejd`d mgo aspamjcjm`mjgoas g ogre`s sa l` jomraeaot`dg, `så mgeg kgs dgmueaotgs sgfra ak mgomaptg dak usg da rahk`s da damjsjýo p`r` l`mar t`kas damk`r`mjgoas. K` ravjsjýo da k` J]G/JAM 08261>6208 ramgogma qua og puada ast`fkamarsa uo` rahk` da damjsjýo þojm` p`r` tgd`s k`s damk`r`mjgoas da mgocgrejd`d ao kgs djvarsgs `km`omas da aos`yg y m`kjfr`mjýo. Asta dgmueaotg prgpgrmjgo`> `)  uo` huå` haoar`k sgfra mýeg akahjr rahk`s `prgpj`d`s da damjsjýo9 y  f)  grjaot`mjýo sgfra k` ramgpjk`mjýo da kgs k gs akaeaotgs raquarjdgs da uo` rahk` da damjsjýo, sj og sgo `pkjm`fkas rahk`s pufkjm`d`s ao ogre`s.  OGT@> Mu`odg sa` sa` oamas`rj` jocgre`mjýo `djmjgo`k `djmjgo`k rak`mjgo`d` mgo k`s f`sas e`taeàtjm`s e`taeàtjm`s da k`s rahk`s da damjsjýo mufjart`s ao asta dgmueaotg, ak kamtgr dafa da racarjrsa `k dgmueaotg NMHE 023>6206 Y6U. RVGRÝ]JTG Asta dgmueaotg `pgrt` uo` vjsjýo haoar`k p`r` mgosuktgras, k`fgr`tgrjgs, `haotas rahuk`dgras y mkjaotas sgfra k`s rahk`s da damjsjýo y mgocgrejd`d mgo raqujsjtgs. Asta dgmueaotg og das`rrgkk` kgs dat`kkas rak`tjvgs ` k` ast`dåstjm` y k`s e`taeàtjm`s fàsjm`s parg raejta ` kgs kamtgras ` k`  fjfkjghr`cå` partjoaota. Kg mu`k jepkjm` qua `khuogs k`fgr`tgrjgs, su parsgo`k y sus mkjaotas  puadao raquarjr eangr`r sus mgogmjejaotgs rak`tjvgs ` kgs rjashgs da rahk`s da damjsjýo y ast`dåstjm` jovgkumr`d`. R`r` `quakkgs m`sgs ao kgs qua k` kahjsk`mjýo datarejoa qua dafao sahujrsa mjart`s rahk`s da damjsjýo, êst`s dafao da sar `pkjm`d`s pgr kgs k` k`fgr`tgrjgs. fgr`tgrjgs. Dafa l`marsa ogt`r qua l`y uo` djcaraomj` aotra ak têrejog haoar`k ‛Vjashg dak k`fgr`tgrjg― y ak ‛Vjashg― qua astà `sgmj`dg mgo k` rahk` da damjsjýo (Vjashg da Damjsjýo ao k` Eadjmjýo ao asta m`sg). Ak þktjeg astà djramt`eaota rak`mjgo`dg mgo ak mgotrgk pgr kgs ramaptgras da k`s damk`r`mjgoas da mgocgrejd`d, y` qua sgo akkgs qujaoas aspamjcjm`o k`s rahk`s da damjsjýo ` `pkjm`r  pgr kgs k`fgr`tgrjgs. Mgosamuaotaeaota, as ak ramaptgr qujao tge` ak rjashg `sgmj`dg mgo k`s damk`r`mjgoas, astg as, k` c`ks` `mapt`mjýo g raml`zg da rasukt`dgs.

@QTGVÅ@ Ast` huå` cua prap`r`d` pgr ak Mgejtê da @mradjt`mjýo da JK@M mgo ak jepgrt`ota `pgyg y `yud` da kgs ejaefrgs dak Mgejtê da K`fgr`tgrjgs da JK@M.

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  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

0.  DACJOJMJGOA] R`r` ast` huå` ak dgmueaotg tla NMHE 023>6206 Y6U  Av`ku`tjgo gc ea`suraeaot d`t` Tla rgka gc ea`suraeaot uomart`joty jo mgocgrejty `ssasseaot sa tge` mgeg k` racaraomj`  prje`rj`. Kgs dgmueaotgs `djmjgo`kas qua sa racaraomj`o racaraomj`o ao asta dgmueaotg astào astào kjst`dgs ao k` sammjýo :.  

(TK)

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Kåejta aspamjcjm`mjýo, suparjgr da kgs v`kgras parejtjdgs p`r` uo` Kåejta da Tgkar`omj`  (Kåejta gdajocarjgr, aspamjcjm`mjýo)  prgpjad`d

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Jotarv`kg da Tgkar`omj` (Jotarv`kg da aspamjcjm`mjýo) Jotarv`kg da v`kgras parejtjdgs da uo` prgpjad`d  OGT@ 0 ]`kvg qua sa jodjqua kg mgotr`rjg ao uo` aspamjcjm`mjýo, kgs kåejtas da tgkar`omj` partaoamao `k jotarv`kg da mgocj`oz`.  OGT@ 6 Ak têrejog ‛jotarv`kg da tgkar`omj`― utjkjz`dg ao k` av`ku`mjýo da k`

mgocgrejd`d tjaoa uo sjhojcjm`dg djstjotg dak ejseg têrejog utjkjz`dg ao ast`dåstjm`.  OGT@ = Ao @]EA F6220 Y=U, `k jotarv`kg da tgkar`omj` sa ka daogejo` ‛zgo` da aspamjcjm`mjýo―.  0.= 

S`kgr eadjdg da uo` e`hojtud, v`kgr da uo` e`hojtud qua raprasaot` uo rasukt`dg da eadjd`. (@ptdg. 6.02 dak SJE Y3U)

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Kåejta da `mapt`mjýo (@K), Kåejta aspamjcjm`dg, suparjgr g jocarjgr, da kgs v`kgras parejtjdgs p`r` k` e`hojtud eadjd`

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Jotarv`kg da `mapt`mjýo, Jotarv`kg da v`kgras parejtjdgs p`r` k` e`hojtud eadjd`  OGT@ 0 ]`kvg qua sa jodjqua kg mgotr`rjg ao k` aspamjcjm`mjýo, kgs kåejtas da `mapt`mjýo partaoamao `k jotarv`kg da `mapt`mjýo.  OGT@ 6 Ao @]EA F6220 Y=U, `k jotarv`kg da `mapt`mjýo sa ka daogejo` ‛zgo` da `mapt`mjýo― 

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Jotarv`kg da raml`zg, Jotarv`kg da v`kgras og parejtjdgs p`r` k` e`hojtud eadjd`  OGT@ 0 Ao @]EA F6220 Y=U, `k jotarv`kg jotarv`kg da raml`zg raml`zg sa ka daogejo` ‛zgo` da raml`zg― 

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. da sahurjd`d (w), ^go` Jotarv`kg aotra uo kåejta da tgkar`omj` y ak kåejta da `mapt`mjýo mgrraspgodjaota, mgo uo` djeaosjýo dak jotarv`kg da w 5 |TK - @K|.

0.6208 =.8 Y0U) Y0U)  

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@mapt`mjýo sjepka uo` rahk` da damjsjýo ao k` mu`k ak kåejta da `mapt`mjýo as ak ejseg qua ak kåejta da tgkar`omj`, pgr anaepkg> @K 5 TK  (@]EA F6220 Y=U).

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  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

0.02  Jodjm`mjýo v`kgr prgpgrmjgo`dg pgr uo jostrueaotg g sjstae` da eadjd` ((NMHE 622 Y3U)  OGT@ 0 K` jodjm`mjýo cramuaotaeaota vjaoa d`d` pgr pgr k` pgsjmjýo ddaa uo` `hun` ao uo mu`dr`ota p`r` s`kjd`s `o`kýhjm`s g pgr uo oþearg vjsu`kjz`dg g jeprasg p`r` s`kjd`s djhjt`kas.  OGT@ 6. K` jodjm`mjýo as t`efjêo t`efjêo mgogmjd` mgeg k` kamtur`. 0.00  Arrgr eàxjeg parejtjdg (ERA) (da k` jodjm`mjýo)  p`r` uo jostrueaotg da eadjd`, k` eàxje` djcaraomj` parejtjd`, pgr k`s aspamjcjm`mjgoas g rahk`eaot`mjgoas, aotra k` jodjm`mjýo dak jostrueaotg y k` e`hojtud qua sa ejda. 0.06  Jomartjduefra axp`odjd` da eadjd` (Q) K` Jomartjduefra axp`odjd` da eadjd` Q  sa  sa gftjaoa euktjpkjm`odg k` jomartjduefra tåpjm` mgefjo`d` um(  yy) pgr uo c`mtgr da mgfartur` i> Q5ium(  yy) Ak rasukt`dg da uo` eadjmjýo as aotgomas mgovaojaotaeaota axpras`d` mgeg Z 5 y ° Q , dgoda sa mgosjdar` ` k` eadj` (  yy) mgeg ak eangr astje`dgr da k` v`rj`fka `trjfujfka  Q  ` `k eaosur`odg Z , y t`k qua y ”  Q   ` y + Q  as  as uo jotarv`kg t`k qua puada aspar`rsa qua `f`rqua uo` hr`o pgrmjýo da k` djstrjfumjýo da v`kgras qua puadao sar r`zgo`fkaeaota `trjfujdgs ` Z . Asa jotarv`kg puada t`efjêo axpras`rsa mgeg>  y - Q ≤ Z ≤ y + Q . NMHE 022 Y4U R`r` asta dgmueaotg Q  dafa   dafa da mgosjdar`rsa mgeg k` jomartjduefra axp`odjd` da eadjd` qua mgrraspgoda ` uo` prgf`fjkjd`d da mgfartur` da `prgxje`d`eaota ak :1% qua haoar`keaota mgrraspgoda ` uo c`mtgr da mgfartur` i56  0.0=  V`zýo da jomartjduefra da aos`yg (TQV)  K` r`zýo da k` tgkar`omj`, TK, da uo` e`hojtud eadjd`, djvjdjd` pgr k` jomartjduefra da eadjmjýo axp`odjd` `k :1% dak prgmasg da eadjmjýo, Q , dgoda TQV 5 TK/Q . 0.04  Vjashg aspamåcjmg As k` prgf`fjkjd`d da qua sa `mapta uo åtae mu`odg as og mgocgrea, g qua sa` raml`z`dg uo åtae qua as mgocgrea. Asta rjashg astà f`s`dg ao k`s eadjmjgoas da uo åtae þojmg. 0.01  Vjashg hkgf`k As k` prgf`fjkjd`d eadj` da qua sa `maptao åtaes mu`odg sgo og mgocgreas, g qua sa raml`mao åtaes qua sgo mgocgreas. Astg og astà djramt`eaota rak`mjgo`dg mgo k`  prgf`fjkjd`d da `mapt`mjýo c`ks` da mu`kqujar åtae þojmg, rasukt`dg da eadjmjýo djsmrat` þojm` g pjaz`s jodjvjdu`kas. 0.03  S`kgr ogejo`k da uo` e`hojtud (Ogejo`k) S`kgr radgoda`dg g `prgxje`dg da uo` e`hojtud m`r`mtaråstjm` da uo jostrueaotg g sjstae` da eadjd`, qua sjrva da huå` p`r` su utjkjz`mjýo `prgpj`d` ANAERKG 0> Ak v`kgr 022 Ϊ e`rm`dg sgfra uo` rasjstaomj` p`trýo.  ANAERKG 6> Ak v`kgr 0222 ek e`rm`dg mgo uo tr`zg sgfra uo ramjpjaota hr`du`dg. 6. 

VAHK@] DA DAMJ]JÝO Z DAMK@V@MJGOA] DA MGOCGVEJD@D AO K@ J]G/JAM 08261>6208 K` J]G/JAM 08261>6208 jomkuya mrjtarjgs rak`mjgo`dgs mgo k`s rahk`s da damjsjýo y mgocgrejd`d mgo raqujsjtgs ao ramursgs y prgmasgs rak`mjgo`dgs mgo ak parsgo`k, ravjsjýo da mgotr`tgs a jocgreas t`k mgeg sa dasmrjfa ` mgotjou`mjýo>

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  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

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@p`rt`dg =.8> uo` rahk` da damjsjýo astà dacjojd` mgeg ‛uo` rahk` qua dasmrjfa mýeg sa tge` ao muaot` k` jomartjduefra da eadjmjýo mu`odg sa damk`r` k` mgocgrejd`d mgo uo raqujsjtg aspamjcjm`dg.― 

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@p`rt`dg 3.6.3> ak k`fgr`tgrjg dafa `utgrjz`r `k parsgo`k p`r` kkav`r ` m`fg `mtjvjd`das da ‛`o`kjz`r kgs rasukt`dgs, jomkujd`s k`s damk`r`mjgoas da mgocgrejd`d g k`s gpjojgoas a jotarprat`mjgoas.―  @p`rt`dg 8.0.=> Vaqujara qua> ‛Mu`odg ak mkjaota sgkjmjta uo` damk`r`mjýo da mgocgrejd`d mgo uo` aspamjcjm`mjýo g ogre` p`r` ak aos`yg g m`kjfr`mjýo (pgr anaepkg, p`s`/og p`s`, daotrg da tgkar`omj`/cuar` da tgkar`omj`), sa dafao dacjojr mk`r`eaota k` aspamjcjm`mjýo g k` ogre` y k` rahk` da damjsjýo. K` rahk` da damjsjýo sakammjgo`d` sa dafa mgeuojm`r y `mgrd`r mgo ak mkjaota, ` eaogs qua sa` jolaraota ` k` aspamjcjm`mjýo g ` k` ogre` sgkjmjt`d`.― 

6.4 

@p`rt`dg 8. ‛mu`odg sa` partjoaota, uo` damk`r`mjýo da mgocgrejd`d mgo kgs raqujsjtgs g aspamjcjm`mjgoas― aspamjcjm`mjgoas― y ak `p`rt`dg 8. sa` partjoaota ` k` v`kjdaz g `pkjm`mjýo da kgs rasukt`dgs da aos`yg9 uo` jostrummjýo dak mkjaota qua kg raqujar`9 g k` jomartjduefra da eadjmjýo `camta k` mgocgrejd`d mgo uo kåejta da aspamjcjm`mjýo.― 

6.1 

@p`rt`dg 8. ‛k` jomartjduefra da eadjmjýo dak rasukt`dg da eadjmjýo prasaot`dg ao k` ejse` uojd`d qua k` da k` uojd`d dak eaosur`odg g ao uo têrejog rak`tjvg ` djml` uojd`d (pgr anaepkg, pgrmaot`na).― 

@p`rt`dg 8. ‛mu`odg sa` partjoaota, uo` damk`r`mjýo da mgocgrejd`d mgo kgs raqujsjtgs g aspamjcjm`mjgoas.―  6.3 

6.8 

@p`rt`dg 8. ‛Mu`odg

sa prgpgrmjgo` uo` damk`r`mjýo da mgocgrejd`d mgo uo` aspamjcjm`mjýo g ogre`, ak k`fgr`tgrjg dafa dgmueaot`r k` rahk` da damjsjýo `pkjm`d`, taojaodg ao muaot` ak ojvak da rjashg (t`kas mgeg uo` `mapt`mjýo g raml`zg jomgrramtgs y kgs supuastgs ast`dåstjmgs) `sgmj`dg mgo k` rahk` da damjsjýo aepka`d` y `pkjm`r djml` rahk`.― 

‛Ak k`fgr`tgrjg dafa jocgre`r sgfra k` damk`r`mjýo da mgocgrejd`d, e`oar`qua> qua jdaotjcjqua mk`r`eaota> @p`rt`dg 8.>   `.   ]a ra`kjz` uo` damjsjýo mgrramt`  f. jomgrramt`sgfra sgfrak` k`mgocgrejd`d mgocgrejd`dmgo mgok` k`aspamjcjm`mjýo. aspamjcjm`mjýo.

Ràhjo` vê`sa ‛·Muàk as ak ojvak da rjashg7 ao a o k` cjhur` 0) 4.  ^GO@] DA ]AHQVJD@D Z VAHK@] DA DAMJ]JÝO 4.0 

^go`s da sahurjd`d Ak aepkag da zgo`s da sahurjd`d puada radumjr k` prgf`fjkjd`d da tge`r uo` damjsjýo da mgocgrejd`d jomgrramt`. Astg as, fàsjm`eaota uo c`mtgr da sahurjd`d ast`fkamjdg daotrg dak prgmasg da damjsjýo da k` eadjmjýo mgo k` radummjýo dak kåejta da `mapt`mjýo da cgre` qua sa` eaogr qua ak kåejta da aspamjcjm`mjýo/tgkar`omj`. Astg as cramuaotaeaota aepka`dg p`r` taoar ao muaot` k` jomartjduefra da eadjd` t`k mgeg sa dasmrjfjrà daspuês ao ast` sammjýo. Asta dgmueaotg huå` sa racarjrà ` k`s ^go`s da ]ahurjd`d dgoda k` djeaosjýo da k` ^go` da ]ahurjd`d (w) as ak Kåejta da Tgkar`omj`/Aspamjcjm`mjýo ( TK) eaogs ak Kåejta  @K) g w 5 TK -@K. Astg sjhojcjm` qua sj ak rasukt`dg da k` eadjmjýo da @mapt`mjýo ( @K astà pgr daf`ng Kåejta da @mapt`mjýo ( @K), 6aotgomas k` eadjmjýo sa `mapt` y as mgocgrea mgo k`dak aspamjcjm`mjýo. Sê`sa k` Cjhur` ` mgotjou`mjýo.

Cjhur` 6. Vaprasaot`mjýo hràcjm` da k` ^go` da ]ahurjd`d

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Mgo ak têrejog zgo` da sahurjd`d, ` eaoudg axjsta kåejta suparjgr a jocarjgr p`r` uo` tgkar`omj`. R`r` sjepkjcjm`r, k` e`ygr p`rta da asta dgmueaotg tr`t` da uo kåejta da tgkar`omj` suparjgr. R`r` tgkar`omj`s fjk`tar`kas, ak usu`rjg t`efjêo dafa jomkujr kgs kåejtas jocarjgras Qo` zgo` da sahurjd`d qua tjaoa uo` djeaosjýo jhu`k ` marg, w 5 2, jepkjm` qua k` `mapt`mjýo sa d` sa mu`odg ak rasukt`dg da uo`sjepka eadjmjýo pgr daf`ng da uo kåejt kåejtaa da `mapt`mjýo tgkar`omj`. Astg daogejo` . K` astà `mapt`mjýo sjepka t`efjêo sa daogejo` "rjashg mgep`rtjdg" pgrqua k` prgf`fjkjd`d da ast`r cuar` dak kåejta da tgkar`omj` puada sar t`o `kt` mgeg uo 12% ao ak m`sg da qua ak rasukt`dg da uo` eadjmjýo astê ax`mt`eaota ao ak kåejta da tgkar`omj` (supgojaodg uo` djstrjfumjýo ogre`k sjeêtrjm` da k`s eadjmjgoas). 4.6 

Vahk`s da Damjsjýo Axjsta uo` rahk` da damjsjýo fjo`rj` mu`odg ak rasukt`dg astà kjejt`dg ` dgs gpmjgoas (p`s` og-p`s`). Axjsta uo` rahk` da damjsjýo og-fjo`rj` mu`odg ak rasukt`dg sa puada axpras`r eadj`ota eþktjpkas têrejogs (p`s`, p`s` mgodjmjgo`dg, og-p`s` mgodjmjgo`dg, og-p`s`). Astg sa axpkjm` eàs dat`kk`d`eaota dat`kk `d`eaota ` mgotjou`mjýo. 4.6.0 

Damk`r`mjýo Fjo`rj` p`r` uo` rahk` da `mapt`mjýo sjepka (w52) K`s damk`r`mjgoas da mgocgrejd`d sa jocgre`o mgeg>   R`s` - ak v`kgr eadjdg astà pgr daf`ng daf`ng dak kåejta da `mapt`mjýo,

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 @K 5 TK.

   Og-p`s` - ak v`kgr eadjdg astà pgr aomje` dak kåejta da

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`mapt`mjýo, @K 5 TK.

Cjhur` =. Vaprasaot`mjýo hràcjm` da uo` damk`r`mjýo fjo`rj`  ”  @mapt`mjýo   @mapt`mjýo sjepka 4.6.6 

Damk`r`mjýo Fjo`rj` mgo zgo` da sahurjd`d K`s damk`r`mjgoas da mgocgrejd`d sa jocgre`o mgeg>

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  R`s` - `mapt`mjýo f`s`d` ao k` zgo` da sahurjd`d9 ak rasukt`dg eadjdg

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astà pgr daf`ng dak kåejta da `mapt`mjýo, @K 5 TK - w.    Og-p`s` - raml`zg f`s`dg ao k` zgo` da sahurjd`d9 sj ak rasukt`dg eadjdg astà pgr aomje` dak kåejta da `mapt`mjýo, @K 5 TK - w.

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Cjhur` 4. Vaprasaot`mjýo hràcjm` da uo` damk`r`mjýo fjo`rj` mgo zgo` da sahurjd`d 4.6.= 

Damk`r`mjýo og fjo`rj` mgo zgo` da sahurjd`d K`s damk`r`mjgoas da mgocgrejd`d sa jocgre`o mgeg>   R`s` - ak rasukt`dg eadjdg astà pgr daf`ng dak kåejta da `mapt`mjýo,  @K 5 TK - w. R`s` mgodjmjgo`dg - ak rasukt`dg eadjdg astà daotrg da k` zgo` da sahurjd`d y daf`ng dak kåejta da tgkar`omj`, ao ak jotarv`kg> g

YTK-w, TKU.

 Og p`s` mgodjmjgo`dg - ak rasukt`dg eadjdg astà pgr aomje` aomje` dak kåejta da tgkar`omj`, parg daf`ng dak kåejta da tgkar`omj` `k qua sa ka l` sue`dg k` zgo` da sahurjd`d, ao ak jotarv`kg> YTK, TK+wU.    Og-R`s` - ak rasukt`dg eadjdg astà pgr aomje` dak kåejta da `mapt`mjýo `k qua sa ka l` sue`dg k` zgo` da sahurjd`d, TK + w.

g

Cjhur` 1. Vaprasaot`mjýo w 5 Q  da sahurjd`d (sa euastr` p`r`hràcjm`  )  ) uo` damk`r`mjýo og fjo`rj` mgo zgo` da

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Dafa mgosjdar`rsa qua uo` eadjd` puada d`r mgeg rasukt`dg uo` damk`r`mjýo da mgocgrejd`d (`mapt`mjýo) aepka`odg uo` zgo` da sahurjd`d, y uo raml`zg sj aepka` uo` zgo` da sahurjd`d e`ygr. Rgr kg t`otg, k` mgocgrejd`d mgo uo raqujsjtg astà jolaraotaeaota `sgmj`d` ` k` rahk` da damjsjýo aepka`d`. As pgr akkg qua sa aspar` qua k` rahk` da damjsjýo sa `muarda `otas da tge`r k`s eadjd`s. (mk`usa 8.0.= Y0U) 1.  MGO]JDAV@ODG K@ JOMAVTJDQEFVA DA EADJD@  1.0 

Jomartjduefra da eadjd`, mgosjdar`d` m gosjdar`d` jodjramt`eaota. ]j k` jomartjduefra da eadjd` sa tjaoa ao muaot` djramt`eaota, ak jotarv`kg da `mapt`mjýo sarà uo` p`rta rastrjohjd` da k` tgkar`omj` t`k mgeg sa dasmrjfa ao k` sammjýo 1.6. Mu`otg e`ygr sa` k` jomartjduefra da eadjd`, eaogr sarà ak jotarv`kg da `mapt`mjýo. Astg taodrà mgeg mgosamuaomj` eaogs rasukt`dgs `mapt`dgs qua sj k` jomartjduefra da eadjmjýo lufjar` sjdg eaogr. Sê`sa cjhur` 3

Cjhur` 3. Jotarv`kg da `mapt`mjýo p`r` uo m`sg dgoda k` jomartjduefra axp`odjd` da eadjd` as eaogr @) y e`ygr F) mgep`r`d` mgo k` tgkar`omj` p`r` ak ejseg kåejta da tgkar`omj` TK. Qo` zgo` da sahurjd`d hr`oda raduma k` cuomjýo da djstrjfumjýo da kgs jtaes `mapt`dgs. R`r` avjt`r k` mgepataomj` ao rak`mjýo mgo k`s zgo`s da sahurjd`d aotra k`fgr`tgrjgs, kgs rahuk`dgras suakao mgosjdar`r k` jomartjduefra da eadjd` jodjramt`eaota. Astg sa  puada l`mar da euml`s e`oar`s dapaodjaodg dak tjpg da aos`yg g m`kjfr`mjýo. @khuogs anaepkgs sgo   GJEK V83-0>6223 (O@EXJs) @pdg. =.8.0 dgoda astà ast`fkamjdg qua> k`s

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e`s`s p`trýo aepka`d`s p`r` ak ax`eao da tjpg g k` varjcjm`mjýo da uo jostrueaotg… og dafao da taoar uo arrgr e`ygr qua 0/=  dak ERA. ]j êst`s  partaoamao ` k` mk`sa A6 g eangr, su jomartjduefra parejtjd` og sarà e`ygr qua 0/= dak ERA dak jostrueaotg (k` tgkar`omj`)

  GJEK V008-0>6228 ]jstae`s djoàejmgs da eadjmjýo p`r` kåqujdgs djstjotgs dak

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`hu`. R`rta 0. Vaqujsjtgs eatrgkýhjmgs y têmojmgs. @.6 Jomartjduefras da eadjd`> Mu`odg sa anamut` uo aos`yg, k` jomartjduefra axp`odjd` da eadjd`

da k` datarejo`mjýo da arrgras ao k`s jodjm`mjgoas da vgkueao g e`s` dafao sar eaogras qua uo qujotg dak arrgr eàxjeg parejsjfka (ERA) (k` tgkar`omj`)

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  X@D@ Dgmueaot`mjýo Têmojm`  ”   TD6204DK  Ak kåejta da damjsjýo DK sa

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m`kmuk` mgeg k` sue` dak v`kgr da T y k` zgo` da sahurjd`d (h), dgoda (h) sa m`kmuk` ao f`sa `k v`kgr rakav`ota da X@D@ qua as ak eàxjeg `mapt`fka da k` jomartjduefra tåpjm` mgefjo`d` (um E`x)  E`x)  DK 5 T + h, y h 5 i ¸ um E`x,  E`x, mgo i 5 0.341  Ao k` e`ygrå` da kgs m`sgs um E`x  E`x sa `sjho` aepka`odg rasukt`dgs rasukt`dgs mgefjo`dgs da kgs p`rtjmjp`otas gftaojdgs ao rgod`s rakav`otas p`r` ak Asquae` Axtarog da Av`ku`mjýo da k` M`kjd`d (AP@])

 Ogt`> Astg mgrraspgoda ` uo` zgo` da sahurjd`d w qua sa cjn` p`r` tgdgs kgs k`fgr`tgrjgs jodapaodjaotaeaota da sus prgpj`s jomartjduefras da eadjd`. Ak têrejog T  as  as jhu`k `k kåejta da tgkar`omj` TK  

•

 

•

 

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Ao `quakkgs m`sgs da k` `pkjm`mjýo da k` kay da sahurjd`d vj`k, dgoda k` pgkjmå` ejda k` vakgmjd`d da kgs valåmukgs utjkjz`odg djspgsjtjvgs mgeg r`d`ras y  pjstgk`s kàsar. K` damjsjýo da jepgoar uo` eukt` pgr axmasg da vakgmjd`d, qua  pgdrå` pgtaomj`keaota `m`f`r ao kgs trjfuo`kas, dafa tge`rsa mgo uo `ktg ojvak da mgocj`oz` ao qua ra`keaota sa l` axmadjdg ak kåejta da vakgmjd`d. Mgosukta ak Anaepkg 0, pàhjo` 66 da NMHE 023 Y6U, p`r` var mýeg sa jepkaeaot` uo` zgo` da sahurjd`d `damu`d` da egdg qua k` vakgmjd`d eadjd` taoh` t aoh` uo` martaz` dak ::,:% da axmadar ak kåejta kah`k. Ao `quakkgs m`sgs ao kgs qua kgs p`trgoas da aos`yg l`o taojdg ao muaot` k` jomartjduefra tåpjm` da eadjd` mu`odg ast`fkamao kgs kåejtas da tgkar`omj`, y ak kåejta da `mapt`mjýo as aotgomas jhu`k `k kåejta da tgkar`omj`. Ao `quakkgs m`sgs ao kgs qua ak mkjaota aspamjcjm` uo` zgo` da sahurjd`d ` sar aepka`d` p`r` damjdjr sgfra k` mgocgrejd`d m gocgrejd`d mgo aspamjcjm`mjýo. Djml` zgo` da sahurjd`d puada sar cjn`, parg t`efjêo puada ast`r f`s`d` ao k` jomartjduefra da eadjd` t`k mgeg sa dat`kk` `f`ng.

T`k mgeg sa puada gfsarv`r ao asta kjst`dg, k`s rahk`s da damjsjýo puadao sar, og sgkg euy djcaraotas, sjog t`efjêo euy e uy mgepkjm`d`s.

1.6 

Jomartjduefra da eadjd`, mgosjdar`d` djramt`eaota. K` J]G/JAM 08261>6208 ast`fkama qua kgs k`fgr`tgrjgs av`kþao k` jomartjduefra da eadjd` y qua `pkjquao uo` rahk` da damjsjýo dgmueaot`d` mu`odg ast`fkazm`o damk`r`mjgoas da mgocgrejd`d. Mgeg sa l` eaomjgo`dg pravj`eaota, ak aocgqua `dgpt`dg puada v`rj`r sjhojcjm`tjv`eaota dapaodjaodg da k` sjtu`mjýo y sa puadao `pkjm`r djcaraotas zgo`s da sahurjd`d. @ eaoudg k` zgo` da sahurjd`d astà f`s`d` ao uo eþktjpkg r   da k` jomartjduefra axp`odjd` da eadjd` Q  dgoda  dgoda w 5 rQ . R`r` uo` rahk` da damjsjýo fjo`rj`, sa `mapt` uo v`kgr eadjdg daf`ng dak kåejta da `mapt`mjýo @K 5 TK-w. ]j fjao as mgeþo aepka`r uo` zgo` da sahurjd`d w5Q , puadao axjstjr m`sgs dgoda as eàs `prgpj`dg uo eþktjpkg djcaraotamjartgs da 0. ojvakas K` T`fk`da0rjashg e uastr` euastr` anaepkgsf`s`dgs da djcaraotas zgo`s da sahurjd`d p`r` mgosahujr aspamjcjmg, ao k`

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`pkjm`mjýo dak mkjaota. Vahk` da damjsjýo 3 sjhe` = sjhe` Vahk` JK@M H622: J]G 0461=-0>6208 @mapt`mjýo sjepka  Og mråtjmg Dacjojdg pgr ak mkjaota

^go` da Vjashg aspamjcjmg sahurjd`d w  =¸ Q   ; 0 ppe RC@ 0,1 Q   ; 2,03% RC@ 0 Q Q     2, =>0rahk`s g 1>0) ak rjashg hkgf`kao mgo `prgxje`d`eaota 6% da RC@ puada prgpgrmjgo`r kgs ejsegs rasukt`dgs ao têrejogs da oþearg da jostrueaotgs c`ks`eaota raml`z`dgs. 1.4 

Mgosjdar`mjýo da `efgs rjashgs `mapt`mjýo c`ks` y raml`zg c`ksg. "Ao k`s rahk`s da damjsjýo fjo`rj`s, jotaot`r radumjr ak rjashg dak mgosuejdgr sjaepra `ueaot`rà ak rjashg dak c`frjm`ota". (var pàhjo` =0 da NMHE 023 Y6U). Ast` damk`r`mjýo `pkjm` ` mu`kqujar rahk` da damjsjýo qua aepkaa uo` zgo` da sahurjd`d  p`r` eangr`r g cjn`r uo rjashg eåojeg da `mapt`mjýo c`ks` Jojmj`keaota, uo mkjaota qua aovå` uo jtae p`r` m`kjfr`mjýo g aos`yg ` uo k`fgr`tgrjg  puada sgk`eaota pragmup`rsa pgr su "rjashg da mgosuejdgr da `mapt`mjýo c`ks`". ]jo aef`rhg, uo k`fgr`tgrjg davuakvaqua uo åtae mgegao"Og-p`s`", ak mkjaota jovastjh`r mu`odg ak jep`mtg ao kgs prgdumtgs prgduma su grh`ojz`mjýo, kg dafarà qua ` eaoudg puada mgodumjr ` ratjr`d`s dak earm`dg mgstgs`s.

3.  DJ@HV@E@ DA CKQNG DA ]AKAMMJÝO DA VAHK@] DA DAMJ]JÝO Mu`odg astêo djspgojfkas k`s gpmjgoas da rahk`s da damjsjýo, kgs mkjaotas y kgs k`fgr`tgrjgs dafarào `o`kjz`r kgs ojvakas da rjashg mgo raspamtg ` k` prgf`fjkjd`d da `mapt`mjýo c`ks` y raml`zg c`ksgs `sgmj`dgs mgo k`s rahk`s da damjsjýo djspgojfkas. Ojohuo` rahk` da damjsjýo þojm` puada `fgrd`r tgdgs kgs pgsjfkas aos`ygs y k`s m`kjfr`mjgoas mufjartgs pgr J]G / JAM 08261. @khuo`s djsmjpkjo`s, samtgras jodustrj`kas g rahuk`dgras l`o datarejo`dg rahk`s da damjsjýo `prgpj`d`s p`r` sus `pkjm`mjgoas y k`s l`o pufkjm`dg ao aspamjcjm`mjgoas, ogre`s g rahk`eaot`mjgoas. Ao k` cjhur` 8 sa prgpgrmjgo`o uo` grjaot`mjýo haoar`k p`r` k` sakammjýo da rahk`s da damjsjýo @quå suharjegs mýeg aepka`r ak dj`hr`e` da ckung> 0.  @khuo`s `pkjm`mjgoas ao m`kjfr`mjgoas g aos`ygs og raqujarao da uo` damk`r`mjýo da mgocgrejd`d mgo uo` aspamjcjm`mjýo eatrgkýhjm`. Kgs anaepkgs puadao jomkujr k`s e`s`s da `kt` ax`mtjtud, saosgras da acjmjaomj` da pgtaomj`, atm., Ao astgs m`sgs, sa dafarå` (dafa l`markg ao m`kjfr`mjýo) jocgre`r dak rasukt`dg da eadjd` y su jomartjduefra HQE Y4U

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  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

Cjhur` 8 sa prgpgrmjgo` uo` grjaot`mjýo haoar`k p`r` k` sakammjýo da rahk`s da damjsjýo 6.  ]j ak rasukt`dg da eadjd` sa rjha pgr kahjsk`mjýo, ogre`s rahuk`tgrj`s g rahk`eaotgs, aotgomas sa l`o da aepka`r rahk`s da damjsjýo mgeg sa prasmrjfa ao k` ogre`tjv` `prgpj`d`. R`r` uo` huå` ao av`ku`mjýo av`k u`mjýo damjsjgoas da mgocgrejd`d ao eatrgkghå` kah`k, var GJEK H-0: Y02U. =.  Ak sjhujaota asmao`rjg ` mgosjdar`r as sj y` sa muaot` mgo rahk`s da damjsjýo da eadjd` jomkujd`s ao uo dgmueaotg ogre`tjvg pufkjm`dg dak tjpg huå`. (Anaepkgs> J]G 0461=, J]G 0, `sahþrasa da aspamjcjm`r quê `mmjýo tge`r p`r` mu`kqujar eadjmjýo qua rasukta ao uo` TQV pgr daf`ng da k` rahk` dacjojd`.

8.  DGMQEAOT@MJÝO Z @RKJM@MJÝO DA K@] VAHK@] DA DAMJ]JÝO As raspgos`fjkjd`d dak k`fgr`tgrjg `mgrd`r ak sarvjmjg mgo ak mkjaota. K` mkàusuk` 8.0.= Y0U jodjm` qua k` sgkjmjtud da uo` damk`r`mjýo da mgocgrejd`d dafa prgvaojr dak mkjaota. ]jo aef`rhg, kgs k`fgr`tgrjgs da m`kjfr`mjýo puadao gcramar prast`mjgoas da sarvjmjg astàod`r mgo djcaraotas m`otjd`das da zgo`s da sahurjd`d (jomkujdg marg) p`r` prgpgrmjgo`r `k mkjaota gpmjgoas da ojvakas da rjashg. Da e`oar` sjejk`r, k` Mkàusuk` 8. 6208. K` rahk` da damjsjýo `mgrd`d` aepka`d` p`r` k`s damk`r`mjgoas da mgocgrejd`d dafa dgmueaot`rsa mk`r`eaota ao ak jocgrea da eadjd`. K` dgmueaot`mjýo qua rasp`kda k` rahk` da damjsjýo dafa `kjoa`rsa mgo k` mgepkanjd`d da k` rahk` da damjsjýo. K` dgmueaot`mjýo oamas`rj` jomkuya> `)  Dgmueaot`mjýo da gtrgs c`mtgras da `pgyg, mgeg supgsjmjgoas ast`dåstjm`s, jomkujdg ak tjpg da rjashg, aspamåcjmg g hkgf`k y k` jomartjduefra da eadjd`. (mkàusuk` 8. p`r` gftaoar eàs jocgre`mjýo sgfra ak rjashg aspamåcjmg y hkgf`k, mgosukta ak  pàrr`cg 1.=.  f)  Dgmueaot`mjýo dak tjpg da av`ku`mjýo da mgocgrejd`d y damk`r`mjgoas da mgocgrejd`d. (mkàusuk` 8. p`r` gftaoar eàs jocgre`mjýo sgfra rahk`s da damjsjýo y damk`r`mjgoas da mgocgrejd`d, mgosukta k` sammjýo 4 m)  Mgep`tjfjkjd`d da k` dgmueaot`mjýo da k` rahk` da damjsjýo mgo kgs rahjstrgs da aos`yg y m`kjfr`mjýo. (mkàusuk` 8.  

0) mgepraodar da kgs mkjaotas rak`mjýo ao mgok` k`s mgocgrejd`d k`s qua oamasjd`das puad`o raquarjr y qua astg saaomgocjrea at`p`damk`r`mjgoas da sgkjmjtud da aos`yg / m`kjfr`mjýo. K` at`p` da ravjsjýo da k` sgkjmjtud dafa taoar ao muaot` k` `pkjm`mjýo da k`s damk`r`mjgoas y `mgrd`r mgo ak mkjaota k`s rahk`s da damjsjýo ` `pkjm`r ao cuomjýo dak rjashg qua ak mkjaota `mapt`rà9 6)  jomkujr k` rahk` da damjsjýo ao kgs jocgreas qua aepkaao damk`r`mjgoas da mgocgrejd`d (` eaogs qua k` rahk` sa` jolaraota ` k` aspamjcjm`mjýo g ogre`). :.  VACAVAOMJ@] 0. 

J]G/JAM 08261>6208,

Haoar`k raqujraeaots cgr tla mgepataoma gc tastjoh `od

m`kjfr`tjgo k`fgr`tgrjas

6. 

NMHE 023>6206, Av`ku`tjgo gc ea`suraeaot d`t` -

Tla rgka gc ea`suraeaot

uomart`joty jo mgocgrejty `ssasseaot.  Ogta> tljs dgmueaot js `ksg `v`jk`fka `v`jk`fka `s J]G/JAM Hujda :6206

=. 

@]EA, F622 Mgosjdarjoh Ea`suraeaot Qomart`joty jo Datarejojoh Mgocgre`oma tg ]pamjcjm`tjgos. gc Qomart`joty jo Ea`suraeaot.

1. 

J]G 0461=-0>6208,

Hageatrjm`k prgdumt spamjcjm`tjgos (HR]) - Jospamtjgo fy ea`suraeaot gc wgripjamas `od ea`surjoh aqujpeaot - R`rt 0> Damjsjgo rukas cgr varjcyjoh mgocgrejty gr ogomgocgrejty wjtl spamjcjm`tjgo.

3. 

NMHE 622>6206, (SJE),  Jotaro`tjgo`k Sgm`fuk`ry gc F`sjm `od Haoar`k Tares jo  Eatrgkghy, Tljrd Adjtjgo  8.   OM]KJ Jotaro`tjgo`k, @O]J/OM]K ^142.=>6223  Vaqujraeaots cgr tla M`kjfr`tjgo gc  Ea`surjoh `od Tast Tast Aqujpeaot , Fgukdar, Mgkgr`dg, Q]@ sa gfsarv`rgo uog g eàs v`kgras eadjdgs cuar` da tgkar`omj` ao kgs

puotgs

eadjdgs. Anaepkg 6 @mapt`mjýo og fjo`rj` f`s`d` ao k` zgo` da sahurjd`d w 5 Q  (gpmjýo   (gpmjýo f ao k` cjhur` 8) Ak mkjaota `mapt` qua k`s damjsjgoas sa f`s`o ao kåejtas da `mapt`mjýo mgo zgo` da sahurjd`d. ( w 5 Q, @K 5 TK - w) dgoda Q  as  as k` jomartjduefra da eadjd` axp`odjd` m`kmuk`d` pgr k` HQE. K`s damk`r`mjgoas da mgocgrejd`d og sgo fjo`rj`s. ]a supgoa qua k` astje`mjýo dak eaosur`odg tjaoa uo` djstrjfumjýo da prgf`fjkjd`d ogre`k y sa utjkjz` uo rjashg aspamåcjmg p`r` ak màkmukg dak rjashg. Ao asta m`sg, ak rjashg da qua kgs jtaes `mapt`dgs astêo cuar` dak kåejta da tgkar`omj` as ; 6.1%. R`r` kgs åtaes raml`z`dgs, ak rjashg da ast`r daotrg dak kåejta da tgkar`omj` as ;6.1%. Mu`odg ak rasukt`dg eadjdg astà marm` da k` tgkar`omj`, ak rjashg da `mapt`mjýo c`ks` y raml`zg c`ksg as da l`st` ak 12%.

Kgs rasukt`dgs da k` eadjmjýo sa jocgre`o mgeg> R`s`> kgs v`kgras eadjdgs sa gfsarv`rgo daotrg da k` tgkar`omj` ao kgs puotgs eadjdgs. Ak rjashg aspamåcjmg da `mapt`mjýo c`ks` as da l`st` ak 6.1%.

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  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

R`s` mgodjmjgo`dg> kgs v`kgras eadjdgs sa gfsarv`rgo ao tgkar`omj` ao kgs puotgs eadjdgs. ]jo aef`rhg, uo` p`rta da kgs jotarv`kgs da jomartjduefra da eadjmjýo axp`odjd` sgfra uog g eàs v`kgras eadjdgs supar`rgo k` tgkar`omj`. Mu`odg ak rasukt`dg eadjdg astà marm` da k` tgkar`omj`, ak rjashg aspamåcjmg da `mapt`mjýo c`ks` as da l`st` ak 12%. D`dg qua t`otg ak rjashg da `mapt`mjýo c`ks` mgeg ak da raml`zg c`ksg puadao sar dak 12%, ast` rahk` ` vamas sa daogejo` "rjashg mgep`rtjdg"  Og-p`s` mgodjmjgo`k> sa gfsarv`rgo uog g eàs v`kgras eadjdgs cuar` da tgkar`omj` ao kgs puotgs eadjdgs. ]jo aef`rhg, uo` p`rta da kgs jotarv`kgs da jomartjduefra da eadjd` axp`odjd` sgfra uog g eàs v`kgras eadjdgs ast`f`o ao tgkar`omj`. Mu`odg ak rasukt`dg eadjdg astà marm` da k` tgkar`omj`, ak rjashg aspamåcjmg da ra raml`zg ml`zg c`ksg as da l`st` ak 12%.  Og-p`s`> sa gfsarv`rgo uog g eàs v`kgras eadjdgs cuar` da da tgkar`omj` ao kgs puotgs eadjdgs. Ak rjashg aspamåcjmg da raml`zg c`ksg as da l`st` 6.1%. Anaepkg = @mapt`mjýo fjo`rj` f`s`d` ao k`

zgo` da sahurjd`d ( ≤ 6.2%

da rjashg hkgf`k)

(gpmjýo ao k` cjhur` Ak mkjaotam `mapt` qua k`s8)damjsjgoas sa f`s`o ao kgs kåejtas da `mapt`mjýo da zgo`s da sahurjd`d, @K, p`r` d`r mgeg rasukt`dg eaogs dak 6% da rjashg Yhkgf`kUda `mapt`mjýo c`ks`.R`r` asta m`sg, ak kåejta da `mapt`mjýo, @K, vjaoa d`dg pgr Y

gtr`s cýreuk`s p`r` m`kmuk`r uo kåejta da `mapt`mjýo, @K, p`r` kghr`r k ghr`r ;6% da rjashg hkgf`k sa d`o ao Y:U. K`s damk`r`mjgoas da mgocgrejd`d sgo fjo`rj`s. ]a supgoa qua k` astje`mjýo dak eaosur`odg tjaoa uo` djstrjfumjýo da prgf`fjkjd`d ogre`k. Ak rjashg da qua kgs jtaes `mapt`dgs astêo cuar` dak kåejta da tgkar`omj` as ;6.2%.

K`s damk`r`mjgoas da mgocgrejd`d sa jocgre`o mgeg> • R`s`> kgs v`kgras eadjdgs sa gfsarv`rgo daotrg da k` tgkar`omj` ao kgs puotgs eadjdgs mgo uo rjashg hkgf`k da `mapt`mjýo c`ks` eaogr g jhu`k `k 6%. •  Og-p`s`> uog g eàs da kgs v`kgras eadjdgs sa gfsarv`rgo cuar` da tgkar`omj` ao kgs  puotgs eadjdgs g ak rjashg hkgf`k da `mapt`mjýo c`ks` p`r` uog g eàs v`kgras eadjdgs cua suparjgr `k 6%.

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  JK@M-H2:/620: Huå` p`r` ast`fkamar rahk`s da damjsjýo ao k` damk`r`mjýo da mgocgrejd`d

@RÊODJMA M T`fk` da ravjsjýo> ravjsjýo> asta dgmueaotg as uo m`efjg mgepkatg da k` varsjýo `otarjgr y og sa puada l`mar uo` t`fk` da ravjsjýo.

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