V@N\FXQNMDM @DANE@DK MF QD@ AXNQ]ÑHDK MF OVDID@CD LDAVK]DM MF N@CF@NFXÉD MF IN@DQ, CFEKECÉD ^ AN\NK FQAVFKD ZXELFQNE@DK ZXELFQNE@DK MF N@CF@NFXD MF IN@DQ
‛\NQN]D ]FA@NAD D KDQ V@NMDMFQ IN@FXDQ OVDAOEAEKZD V@E, AFXXE KN@ME ^ AE@MFQ]DHKF’ AVXQE
2
IF]EMEQ MF F_ZKE]DANE@ QVH]FXXD@FD N
AD]FMXÄ]NAE
2
N`c. ADIZEQ DXRDZDKE, Fmiu`me
DKVI@E
2
ZDKEIN@E @D\FXEQ, Xe`dkm Ofmfr
D^DAVAOE ‑ ZFXÒ 8:4>
Mfmnadternd2 Fk prfs prfsf` f`tf tf trdh trdhdb dbee vd mfmn mfmnad adme me d in inss pdmrfs, quf sn` su dpeye `e fstdréd me`mf fstey.
DCXDMFANINF@]E Dk meaf`tf meaf`tf f`adrc f`adrcdme dme mfk aurse, fk N`c. Adi Adipes pes Drz Drzdpdk dpdke, e, Fmi Fmiu`me u`me,, per cundr`es f nipdrtnr`es sus ae`eaninf`tes y fxpfrnf`ands vnvnmds f` fk sfater in`fre, quf tf`nf`me mfmnadanñ` y pdanf`and f` n`aukadr`es vdkerfs, ae`eaninf`tes y datntumfs f` kd leridanñ` mfk n`cf`nfre mf in`ds. ^ u`d if`anñ` dk N`c. Gfkvns Hfrreadk Drcuifme, quf `es daeipdôñ y mnrncne f` fk vndbf mf fstumnes. D kds u`nmdmfs in`frds quf `es dhrnfre` kds pufrtds mä`me`es fk ifber trdte d temd kd mfkfcdanñ` mf fstumnd`tfs ae` d`snds mf ae`eaninf`te.
Ae`tf`nme N@]XEMVAANE@...............................................................................................................4 ‛AEIZDÔÉD IN@FXD INKZE Q.D.D-\E]DDXD@]NI IF]DNQ’................................8 N. V@NMDM IN@FXD AFXXE KN@ME.........................................................................8 4. VHNADANÑ@2. VHNADANÑ@2....... ............. .............. .............. ............. ............. .............. .............. ............. ............. .............. ............. ............. .............. .............. ............8 .....8 8. 6. M. F. L. C. O. N. D.
ADXDA]FXNQ] ADXDA]FXNQ]NADQ NADQ MFK ^DANIN ^DANINF@]E2. F@]E2....... ............. .............. .............. ............. ............. ................. ................8 ......8 ADXDA]FXÉQ] ADXDA]FXÉQ]NADQ NADQ CFE IFAÄ@NADQ... IFAÄ@NADQ......... ............. .............. .............. ............................. .............................1 .......1 EZFXDA EZFXDANE@ NE@FQ FQ V@N V@N]DX ]DXNDQ2 NDQ2... ....... ....... ...... ....... ....... ...... ....... ....... ....... ....... ...... ....... ....... ...... ....... ....... ...... ....... ........ ......... .......6 ..6 \EKDMVXD... \EKDMVXD.......... .............. ............. ............. .............. ............. ............. .............. .............. ............. ............. .............. .............. ............. ............. ...........< ....< DADXXFE... DADXXFE.......... .............. .............. ............. ............. .............. .............. ............. ............. .............. ............. ............. .............. .............. ....................? .............? QEQ]F@ QEQ]F@NINF NINF@]E @]E.... ....... ...... ....... ....... ....... ....... ...... ....... ....... ...... ....... ....... ...... ....... ....... ....... ....... ...... ....... ........ ......... .......... .......... .......... .......> ..> XFKKF@ XFKKF@E.. E..... ...... ...... ....... ....... ....... ....... ...... ....... ....... ...... ....... ....... ...... ....... ....... ....... ....... ...... ....... ....... ...... ....... ....... ...... ....... ......... ......... ......... ..........> .....> ZKD@]D MF XFKKF@E F@ ZDQ]D.....................................................................> ADXDA]FXÉQ]NADQ MFK IÎ]EME MF F_ZKE]DANÑ@...........................>
H . KDHEXFQ MF F_ZKE]DANÑ@ @FAFQDXNDQ ZDXD V@ HKEAG MF F_ZKE]DANÑ@.............................................................................................................> A. CFEIF]XÉD MFK ]DBFE.................................................................................> D@AOE2..........................................................................................................................> KE@CN]VM2....................................................................................................................> AEX]F2...........................................................................................................................> M. XFQ]DHKFANINF@]E MFK FTVNKNHXNE MFK IDANRE XEAEQE........4: F. ZDXÄIF]XEQ MFK IÎ]EME MF F_ZKE]DANÑ@......................................4: ‛AEIZDÔÉD IN@FXD GEKZD’.......................................................................................44 N. V@N V@NMDM MDM IN@FXD IN@FXD OVD OVDAOE AOEAEK AEKZD ZD V@E V@E.... ....... ...... ....... ....... ...... ....... ....... ....... ....... ....... ......... .......... .......... ......... .....44 .44 NN. MFQ MFQAXN AXNZANÑ ZANÑ@ @M MFK FK IÎ]EME IÎ]EME MF F_ZKE] F_ZKE]DAN DANÑ@.. Ñ@..... ....... ....... ....... ....... ...... ....... ....... ...... ....... ........ ....44 44 4) MNQFÔE MF KEQ ]DBFE ]DBFEQ Q (\ (\F]D F]D HNF@D\F@]VX HNF@D\F@]VXDMD)... DMD).......... .............. ............. ..............4 ........488 8) KDHEXFQ KDHEXFQ MF MFQDXX MFQDXXEKKE EKKE ^ ZXFZDXDANE@.. ZXFZDXDANE@......... ............. ..................... ............................4= .............4= 8.1. IFA IFAD@NR D@NRDAN DANÑ@ Ñ@ MF KDQ E EZFX ZFXDAN DANE@F E@FQ Q V@N V@N]DX ]DXNDQ.. NDQ....... .......... .......... ......... ..........4= ......4= 1) ADXDA]FXÉQ]NADQ MFK FTVNZE MF ZFXLEXDANÑ@ ZDXD F_ZKE]DANÑ@ MF ]DBFEQ (\F]D HNF@D\F@]VXDMD).................................46 =) AEQ]EQ AEQ]EQ MF ZXEMVA ZXEMVAANÑ@... ANÑ@.......... ............. ............. .............. .............. ............. ............. .............. .............. ................. ...................4< .........4< XFQVIF@ MF KD ZXEMVAANÑ@.............................................................................4> V@NMDM FAE@ÑINAD DMIN@NQ]XD]N\D AE@MFQ]DHKF AEIZDÔÉD IN@FXD AE@MFQ]DHKF Q.D..........................................................................................................8: VHNADANÑ@.....................................................................................................................8:
DAAFQE.......................................................................................................................84 MFQAXNZANÑ@ CF@FXDK MF KD FIZXFQD.........................................................84 INQNÑ@, \NQNÑ@ ^ \DKEXFQ......................................................................................88 IDZD MF ZXEAFQEQ................................................................................................81 CFEKECÉD......................................................................................................................81 ]npe mf ydaninf`te............................................................................................................81 XFAVXQEQ IN@DHKFQ.............................................................................................81 FQ]XD]NCXDLÉD........................................................................................................81 FQ]XVA]VXD.............................................................................................................81 MNQFÔE MFK IÎ]EME2............................................................................................8= IÎ]EMEQ MF F_ZKE]DANÑ@2 KE@C MXNKKQ........................................................8= IÎ]EME MF AÄIDXDQ ^ ZNKDXFQ2.....................................................................8= IÎ]EME MF DKIDAF@DINF@]E ZXE\
[email protected]= AEQ]EQ MF EZFXDANÑ@..........................................................................................1: AE@AKVQNE@FQ V@NMDM IN@FXD AFXXE
[email protected] AE@AKVQNE@FQ OVDAOEAEKZD N...........................................................................14 AE@AKVQNE@FQ V@NMDM IN@FXD AE@MFQ]DHKF.............................................14 XFAEIF@MDANE@FQ...................................................................................................14 ]rdhdbes antdmes....................................................................................................................18 D@F_EQ..............................................................................................................................18
N@]XEMVAANE@
Fk prfsf`tf n`lerif ae`std mf kd n`leridanñ` tîa`nad mf kds an`ae fiprfsds in`frds vnsntdmds f` fk vndbf mf fstumnes mf kd dsnc`dturd mf Iîtemes mf Fxpketdanñ` Quhtfrrä`fd N. Qf mftd mftdkk kkdd per admd admd u`nm u`nmdm dm in in`f `frd rd kd kdss adrda adrdatf tfré réstn stnad adss mfk yd ydan anin inf` f`te te,, fk iîte iîteme me mf fxpketdanñ` dpknadme f` admd u`d mf fkkds, kds epfrdane`fs u`ntdrnds tdkfs aeie pfrlerdanñ`, vekdmur vek dmurd, d, adr adrcué cuée, e, trd trd`spe `spertf rtf,, sest sestf`n f`nin inf`te f`te y rfk rfkkf` kf`ee tf`nf` tf`nf`me me f` auf auf`td `td mnstn` mnstn`tes tes pdräiftres pdrd admd u`e mf fkkds. Qnf`me kes Iîtemes mf fxpketdanñ` mf admd u`nmdm kes sncunf`tfs2
V`nmdm In`frd Oudaoeaekpd V`e2 Aertf y Xfkkf`e Dsaf`mf`tf y Hf`ao d`m Lnkk. V`nmdm In`frd Afrre Kn`me2 Ou`mninf`te per Quh`nvfkfs (Quh Kfvfk Qtepn`c), 4::% ifad`nzdme. V`nmdm In`frd Ae`mfstdhkf2
4
‛AEIZDÔÉD IN@FXD INKZE Q.D.D-\E]DDXD@]NI IF]DNQ’ N.
V@NMDM IN@FXD AFXXE KN@ME
4. VHNADANÑ@ NÑ@2 Fk ^daninf`te mf Afrre Kn`me sf uhnad dk QF mf kd anumdm mf Knid, f` fk
lkd`ae eaanmf`tdk mf kes D`mfs mfk Mfpdrtdif`te mf Nad, Zrevn`and mf Aon`aod, Mnstrnte mf Aodvé`.
8. ADX ADXDA] DA]FXNQ FXNQ]NA ]NADQ DQ MFK ^DA ^DANIN NINF@] F@]E2 E2 8.4. CFEKECND MFK ^DANINF@]E.
]NZE. Fk ydaninf`te mf afrre Kn`me se` aufrpes in`frdknzdmes (erf hemnfs)
8.8.
IN@FXDKNRDANE@. -
8.1.
If`d2 pnrntd, adkantd, hdrntn`d, audrze. Cd`cd2 fsldkfrnt fsldkfrntd, d, adkaepnrntd, cdkf`d.
DK]VXD. Kd in`d sf f`auf`trd d u`d dkturd dkturd dprexnidm dprexnidmdif`tf dif`tf mf 4,?8 4, ?8 : i.s.`.i
8.=.
F_ZKEXDANE@. Qf rfdknzd ifmnd`tf pfrlerdane`fs mndid`tn`ds.
1. XFQFX\DQ. ]E@FKDMDQ KF^FQ
8
1.4.
MVXDANE@ DZXE_NIDMDM MF F_ZKE]DANE@. 44.1-4= 44.1 -4= dôes dôes..
=. CFE CFEIF] IF]XND XND MFK MFK AVFX AVFXZE ZE IN IN@FX @FXDKN DKNRDM RDME. E. =.4. ZE]F@AND 8:: i
=.8.
FQ]F@QNE@
?6:x=6: i.
=.1. =.=.
ZXELV@MNMDM2 HVRDINF@]E.
Fk ä`cuke mf huzdinf`te preifmne fs mf .:
N`akn`danñ` (²)
>:
Ad`tnmdm tdkdmres
41.:
]dkdmres adrcdmes
48.:
]dkdmres vdaées Mnäiftre tdkdmre (ii)
4.: 3< y 483
3
L. DADXXFE Cf`frdkif`tf f` kd u`nmdm in`frd trdhdbd` saeeps fkîatrnaes ae` adpdanmdm mf < y > ^m 1, y auf`td` ae` lketds mf vekquftfs mf 86 y 16 ]e` mf adpdanmdm. ZDXÄIF]XEQ
QAEEZQ
\EKTVF]FQ
Adt X4::C
IH =4=1G
IH 1116G
Adpdanmdm (i±)
=,?
3,8
4<
4:
Adpdanmdm (]I)
4:
4<
16
86
Xf`mninf`te (]I/or)
>:
46:
3:
6:
Aeste ( $/or)
??,?3
44?,86
18
84,6
Iemfke
?
C. QE QEQ] Q]F@ F@NI NINF@ NF@]E ]E.. -
-
-
-
Qoetarftf Zfr`es Adhkf hektn`c Idkkds
Qf usd fqunpes fipfrdmerfs y fqunpes kd`zd soetarftf pdrd fstes ln`fs O. XF XFKK KKF@ F@E. E. Zdstd fs u`d ifzakd mf dktd mf`snmdm mf dcud (4:-86%) y pdrtnaukds ln`ds mf seknmes tdk quf kd ifzakd tnf`f u`d ae`snstf`and sninkdr d kd prufhd mf adnmd DQ]I. Fs u` snstfid aekenmdk quf sf prfsf`td aeie u` lkunme oeiecî`fe, f` fk audk `e eaurrf sfcrfcdanñ` crd`ukeiîtrnad mf kds pdrtéaukds, `e iufstrd mrf`dbf snc`nlnadtnve mf dcud. Kes rfkdvfs preafmf`tfs mf u`d pkd`td cf`frdkif`tf sf mfsadrcd` aeie u` keme mnkunme. Fk fxafse mfk dcud sf pufmf rfaupfrdr pdrd rfanak rfanakdrkd drkd f` kd epfrdanñ`, ifmnd`tf ifmnd`tf u` fspfsdmer fspfsdmer mf rfkdvf, (snfiprf mfidsndme oòifme) Fk premuate mf u`d lnktrdanñ` mfhf sfr u` keme fstdhkf (`e fxonhf sfcrfcdanñ`, `n u` räpnme dsf`tdinf`te mf kds pdrtéaukds crufsds). N. ZKD@]D MF XFKKF@E F@ ZDQ]D B. XFKD\F Ae` 48-41% Ouifmdm + =% AFIF@]E + 1% FQAEXND
D. AD ADXD XDA] A]FX FXÉQ] ÉQ]NA NADQ DQ MFK IÎ]EME MF F_ZKE]DANÑ@. Fk iîteme mf fxpketdanñ` dpknadme f` Afrre Kn`me fs QVHKF QVHKF\FK \FK step stepn`c n`c dsaf`mf`tf dsaf`mf`tf sfauf`andk.
-
H. KDHEXFQ MF F_ZKE]DANÑ@ @FAFQDXNDQ @FAFQDXNDQ ZDXD V@ HKEAG MF F_ZKE]DANÑ@. Kes suh`nvfkfs. Aonif`fds. Cdkfréds mf pfrlerdanñ`. pfrlerdanñ`.
A. CF CFEI EIF] F]XÉ XÉD D MFK MFK ]DBFE. D@AOE2 48.6-8:i KE@CN]VM2 =:i AEX]F2 4? i mf kd pdrtf pdrtf n`lfrner y 48 mf kd pdrtf pdrtf supfrner mfk `nvfk mf pfrlerdanñ`. pfrlerdanñ`. DK]VXD MFK ]DBFE2 1: i >
M. XF XFQ] Q]DH DHKF KFAN ANIN INF@ F@]E ]E MFK FTVNKNHXNE MFK IDANRE XEAEQE. Ifmnd`tf rfkkf`e. F. ZDX DXÄI ÄIF] F]X XEQ MFK IÎ]EME MF F_ZKE]DANÑ@. MNKVANÑ@ % 2 ; 8:% XFAVZFXDANÑ@ MF XFQFX\DQ %
2