Informe de Auditoría #001-2021-Cg-Oci-Mph - Mod

 

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@_G WH[Ã@ GO M_CYJ C OFWH @J À[O@ GO ] ]WOC@] GO J@ ‚G [OMM HF [ON HF@J GO OG_M@M HF - @FM@]E–

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‚@ðh goj Kdmoftof`rdh goj Yorü< ;99 `ðhs go fgopofgofmd`–

 

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D. @FWOMOGOFWO].................................................................................................................. 7 0. Hrdnof................................................................................................................................ 7 ;. Hklotdvhs............................................................................................................................ 7 =. C`tord` ox`cdf`g` y `jm`fmo ............. ................................... ...................................... .................................. ................................... ....................... ...... ? 7. @ftomogoftos y k`so jon`j go j` oftdg`g ...................................... ...................................................... .................................. ..................... ... ? ?. Mhcufdm`mdýf go j`s gosvd`mdhfos gosvd`mdhfo s go mucpjdcdofth ................ ................................ ................................. ....................... ...... 0; 2. @spomths rojov`ftos go j` `ugdthrã` ............. ............................. ...................................... ....................................... .............................. ............. 0= DD. GOBDMDOFMD@] GO MHFW[HJ DFWO[FH ............... ..................................... ....................................... ................................... ...................... 0= DDD. HK]O[R@MDHFO].............................................................................................................. 07 0. DFM_C DFM_CYJDCD YJDCDOFWH OFWH GO JH] Y[HMO]H] Y[HMO]H] BH[C@JO] O]W@K O]W@KJOMDG JOMDGH] H] YH[ J@ FH[C@ RDNOFWO GOJ ]D]WOC@ ÜFDMH GO YJ@FDJJ@] (]_Y) YH[ Y@[WO GOJ [O]YHF]@KJO GO YJ@FDJJ@], HM@]DHF@FGH GD]WH[]DHF OF JH] MÀJM_JH] T Y@NH] GO JH] @YH[WO] GO @BY GO JH] W[@K@L@GH[O] @GCDFD]W[@WDRH] FHCK[@GH] MHF OJ G.J. ;>2, OF J@ GD[OMMDHF [ONDHF@J GO OG_M@MDHF @FM@]E. ;. DFOUD]WOFMD@ GO GHM_COFWH] GHM_COFWH] GO [OP_O[ [OP_O[DCDOFWH, DCDOFWH, O]YOMDBDM@MDHFO] WOMFDM@] O DCYJOCOFW@MDHF GOJ ]HBW^@[O GO YJ@FDJJ@ Y@[@ M@], JH P_O HM@]DHFH OJ DFM_CYJDCDOF DFM_CYJDCDOFWH WH GO J@ FH[C@ WÄMFD WÄMFDM@ M@ YO[_@F@ 0;;9>,=>2.99

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7.;;.. K`so jon`j Fhrc`tdv` `pjd m`kjo ` j` oftdg`g oftdg` g y c`tord`(s) ` ox`cdf`r •

Joy ;5977 Joy Nofor`j Go Ogum`mdýf (0> go lujdh ;99=)

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JOT ;>777 Joy go prhmogdcdofth @gcdfdstr`tdvh Nofor`j (;7 go lujdh ;99;)

•

JOT ;>2?5 Joy C`rmh go Chgorfdz`mdýf go j` Nostdýf goj Ost`gh (05 go oforh ;99;)

•

JOT ;>52> Joy Hrnàfdm` go Nhkdorfhs [ondhf`jos (04 go fhvdockro ;99;)

•

JOT Fª =9;;? Joy go Mhftr`t`mdhfos goj Ost`gh

•

GOM[OWH ]_Y[OCH 990-;90?-CDFOG_ @pruok` oj [onj`cofth go Hrn`fdz`mdýf y Bufmdhfos goj Cdfdstordh go Ogum`mdýf.

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GOM[OWH JOND]J@WDRH 0=70 Chgdbdm` j` joy =9;;? go mhftr`t`mdhfos goj ost`gh (9> go Oforh ;90>)

•

JOT Fª 074=9 Joy @fu`j goj Yrosupuosth Bufmdhf`j.

•

GOM[OWH ]_Y[OCH F¼ 990-5;-OG (0; go oforh go 045;)

•

GOM[OWH JOT F¼ ;24;; Joy C`rmh go gosmoftr`jdz`mdýf (9; go bokrorh go 0445)

Fhrc`tdv` quo ronuj` j` `ugdthrã ` go mucpjdcdofth •

Joy F¹ ;>>5? Joy Hrnàfdm` goj ]dstoc` F`mdhf`j go Mhftrhj y j` Mhftr`jhrã` Nofor`j go j` [opükjdm` vdnofto gosgo (;7/9>/;99;).

•

Joy F¹ ;5>02 Joy go Mhftrhj Dftorfh go j`s Oftdg`gos goj Ost`gh vdnofto gosgo (;>/9=/;992).

•

[oshjumdýf F¹ =;9-;992-MN Fhrc`s go Mhftrhj Dftorfh vdnofto gosgo (97/00/;992)

•

•

•

[oshjumdýf F¹ ;>=-;907-MN vdnofto gosgo (07/9?/;907).

Fhrc`s Nofor`jos Go Mhftrhj Nukorf`coft`j

[oshjumdýf F¹ 99>-;907-MN/NM]DD vdnofto gosgo (9;/90/;90?). [oshjumdýf F¹ 7>=-;907-MN gosgo (9;/90/;90?).

Gdromtdv` go @ugdthrã` go Mucpjdcdofth

C`fu`j go @ugdthrã` go Mucpjdcdofth vdnofto

•

?. Mhcufdm`mdýf go j`s gosvd`mdhfos go mucpjdcdofth Of `pjdm`mdýf goj fucor`j >.=0 go j`s Fhrc`s Nofor`jos go Mhftrhj Nukorf`coft`j, `prhk`g`s mhf [oshjumdýf go Mhftr`jhrã` f.¹ ;>=-;907-MN go 0; go c`yh go ;9071 fucor`j >.0.;.= go j` Gdromtdv` f.¹ 99>-;907-MN/NM]DD ‚@ugdthrã` go Mucpjdcdofth– y fucor`j 0?0, (D,?) goj ‚C`fu`j go @ugdthrã` go Mucpjdcdofth– `prhk`ghs cogd`fto [oshjumdýf go Mhftr`jhrã` Mhftr`jhrã` F.¹ 7>=-;907-MN, so ro`jdz`r` ro`jdz`r` oj prhmogdcd prhmogdcdofth ofth go mhcufdm`mdýf go gosvd`mdhfos go mucpjdcdofth ` j`s porshf`s mhcprofgdg`s of jhs eomehs `gvortdghs ` bdf quo bhrcujof sus mhcoft`rdhs.

 

2. @spomths rojov`ftos go j` `ugdthrã` Gur`fto j` olomumdýf go j` @ugdthrd` go Mucpjdcdofth, oxdstdorhf jdcdt`mdhfos p`r` oj gos`rrh gos` rrhjjh jjh go fuos fuostrh trh tr`k`lh, tr`k`lh, gokdgh ` j` gochr` oxmosdv` oxmosdv` of j` oftron` oftron` go j` ghmucoft`mdýf rojov`fto p`r` j` prosofto `ugdthrd`, `sã mhch of `jnufhs m`shs fh buorhf prhphrmdhf`g`s ` j` bome`. Osths eomehs mhfstdtuyof jhs sdnudoftos< •

•

•

 .

Oxmosdv` bhrc`jdg`g ghmucoft`rd`, p`r` `mmogor ` jhs gdvorshs ghmucofths go j` oftdg`g. Gochr` of j` rocdsdýf go j` dfbhrc`mdýf shjdmdt`g` phr j` mhcdsdýf `ugdthr`. @mmosh rostrdfndgh ` jhs gdboroftos oqudphs dfbhrcàtdmhs1 roqudrdofgh p`r` ojjh j` prosofmd` goj lobo goj àro`.

GOB M OFM @] GO MHFW[HJ FWO[FH Fh so ofmhftr`rhf gobdmdofmd`s go mhftrhj rojov`ftos of äst` `ugdthrã`.

 

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Go jh eomehs `ftos cofmdhf`ghs, m`ko soð`j`r quo jhs 09 tr`k`l`ghros `gcdfdstr`tdvhs fhckr`ghs mhf oj G.J. ;>2, romdkdorhf uf` fhtdbdm`mdýf goj Yhrt`j @BY FOW, ghfgo dfgdm`k` oj `gough go sus `phrtos ` j` @BY of gdboroftos cosos goj `ðh ;9041 phr jh quo 990-;9 -;90404- ] FG-W[ FG-W [@K/ G  G[O@ oj sdfgdm`t sdfgdm`thh go tr` tr`k`l`g k`l`ghros hros ofvdý ofvdý oj HB M H F¼ 990 (@foxh F¹ ;) `gluft`fgh j`s fhtdbdm`mdhfos goj phrt`j @BY Fot (@foxh F¹ =) go jhs 09 tr`k`l`ghros, `j @gcdfdstr`ghr (Gdromthr go ]dstoc` @gcdfdstr`tdvh DDD) go j` Gdrommdýf [ondhf`j go Ogum`mdýf @fm`se, ghfgo so c`fdbostý uf` quol` phr oj eomeh susmdt`gh, phr jh mu`j `fto

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5- ;90490 4-G[ G[OO@osto sumosh, j` hbdmdf` go `gcdfdstr`md `gcdfdstr`mdýf, ýf, ofvdý oj HB M H F¼ 9945-; @GC F ]W[@M H F/L (@foxh F¹ 7) `j ofm`rn`gh go pj`fdjj`s (Wämfdmh @gcdfdstr`tdvh DD Yj`fdjj`s), soð`j`fgh quo ofvão uf rophrto go j`s khjot`s go p`nh go jhs 09 tr`k`l`ghros of jhs cosos quo so noforý j` prosuft` goug`, y` quo ästo os oj rosphfs`kjo go prhmos`r j`s pj`fdjj`s go jhs tr`k`l`ghros of oj ]dstoc` Üfdmh go Yj`fdjj`s (]_Y)1 of vdst` go fh g`r fdfnüf tdph go rospuost`, j` hbdmdf` go `gcdfdstr`mdýf ofvdý oj HB M H F¼ 9 0;9;90 ;9 04- G[ G[O@ O@--@GC F ]W ]W[@ [@M M HF/L HF/L (@fo (@ foxh xh F¹? F¹ ?) shjdmdt`fgh j` dcprosdýf go j`s khjot`s go p`nh ` j` hbdmdf` go dfbhrcàtdm` go jhs tr`k`l`ghros `bomt`ghs, j`s mu`jos buorhf ht hthr hrn`g n`g`s `s phr oj lob loboo go j` hb hbdmd dmdf` f` go dfb dfbhr hrcàt càtdm` dm` (@f`j (@f`jdst dst`` go ]dsto ]dstoc` c`ss Y@G) Y@G),, mhftost mhft ost`fgh `fgh cogd`fto cogd`fto HB M H 9>;-;904-G[O@- F FBBH[C@W M M@@/L(@foxh F¹ 2 y F¹ >) ghfgo so pugh ovdgofmd`r `phrtos `j HFY, mu`fgh of ro`jdg`g äsths tr`k`l`ghros tr`k`l`ghros so ofmuoftr`f `bdjd`ghs `j @BY. @gocàs p`r` hktofor càs dfbhrc`mdýf shkro oj `gough go j` @BY, j` hbdmdf` go `gcdfdstr`mdýf ofvdý uf` shjdmdtug

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90 ;?-;904-G[O@- @GC F ]W[@M HF/L (@f (@ foxh F¹ 5) `j tos toshro hrorh rh , pdgdofgh pdgdofgh j` vordbdm`mdýf go j` goug` go @BY cogd`fto oj phrt`j go @BY FOW, oj mu`j rosphfgo go c`for` mhfmrot` cogd`fto HB M H 97=-;904-G[O@-WO]H[O[ @/ @/L (@foxh F¹ 4),  of oj mu`j so puogo ovdgofmd`r quo obomtdv`cofto oxdstof `phrtos fh gomj`r`ghs fd p`n`ghs of j`s @BY< Yrdc` y Yrhbuturh, j`s quo mhfmuorg`f mhf jhs chfths quo fh so p`ný ` jhs tr`k`l`ghros `bomt`ghs. Whc`fgh of muoft` oj c`fu`j go hrn`fdz`mdýf y bufmdhfos (CHB) go j` Gdrommdýf [ondhf`j go Ogum`mdýf go @fm`se ” G[O@, so hksorv` quo< Ospomd`jdst` @gc dfdstr Ospomd`jdst` dfdstr`tdvh `tdvh ” Yj`fdjj Yj`fdjj`s `s Mýgdnh Y7-9?-==5-; Bufmdhfos< (… )

k) Oj Oj`kh `khr` r`rr j`s pj` pj`fd fdjj` jj`ss go roc rocufo ufor` r`mdh mdhfos fos y gosmuo gosmuoft fths  hs   lugdmd`jos  m) [o`jdz`r jdqudg`mdhfos go gosmuofths cofsu`jos obomtu`ghs of oj ]dstoc` Üfdmh go  Yj`fdjj`s  g) [ovds`r jhs meoquos y pj`fdjj`s `ftos go obomtu`r oj p`nh. (….)  Yhgochs vordbdm`r vordbdm`r quo j`s bufmdhfos cofmdhf`g`s of oj CHB, fh e`f sdgh mucpjdg`s. Yhr htrh j`gh oj C`fu`j goj ]dstoc` üfdmh go pj`fdjj`s, hthrn`gh phr CDFOG_, fhs gdmo quo<

 

]onüf oj C`fu `j goj Cdfdstord Cdfdstordhh go Ogum`m dýf p`r` oj ]dstoc` Üfdmh go Yj`fdjj`s @prhk`gh

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J`s mhcdsdhfos shkro j` rocufor`mdýf y j`s prdc`s rotofdg`s mhrrosphfgdoftos ` uf gotorcdf`gh cos gokof p`n`rso goftrh go jhs ? prdcorhs gã`s ütdjos goj cossdnudofto. @ p`rtdr go oforh go 044> so ojdcdfý oj mhkrh go Mhcdsdýf Bdl`. J` Mhcdsdýf shkro ]`jgh so `pjdm` sýjh `j s`jgh `mucuj`gh phr oj `bdjd`gh gosgo su prdcor cos go govofnuo k`lh Mhcdsdýf Cdxt`. Yhrmoft`lo ` gosmhft`r shkro j` [ocufor`mdýf Krut` e`st` oj jãcdto gotorcdf`gh phr oj [onj`cofth go j` Joy goj ]YY ([ocufor`mdýf Càxdc` @sonur`kjo @rt. 2>¹ goj Wãtujh RDD goj Mhcpofgdh go Fhrc`s ronj`coft`rd`s goj ]YY).

•

0.24%

J` mhcdsdýf cdxt` so ocpdoz` ` mhkr`r ` p`rtdr goj cos go bokrorh goj `ðh ;90= mhch p`rto go j` dcpjocoft`mdýf go j` Joy F¹;449=, Joy go j` [obhrc` goj ]YY. Yhr jh t`fth go jhs eomehs `ftos cofmdhf`ghs so ovdgofmd` uf` goug` phr ]/ ?,5>0.0=, of oj mu`j so vof `bomt`ghs 09 tr`k`l`ghros `gcdfdstr`tdvhs fhckr`ghs mhf oj G.J. F¹ ;>2 go j` Gdrommdýf [ondhf`j go Ogum`mdýf @fm`se.

 

Jhs eomehs cofmdhf`ghs, e`mof uf` hksorv`mdýf `j dfmucpjdcdofth go jhs prhmoshs bhrc`jos, so gdh phr gosmhfhmdcdofth go sus bufmdhfos y b`jt` go m`p`mdt`mdýf `gomu`g` of oj ofm`rn`gh goj ]dstoc` Üfdmh go Yj`fdjj`s ” ]_Y, `gocàs go fh mhrrhkhr`r j` dfbhrc`mdýf go m`g` tr`k`l`ghr, sd ästo portofomo ` uf` HFY h @BY h j` mhrromt` `pjdm`mdýf go jhs phrmoft`los. OR@J_@M OR@J _@M HF GO JH] MHCOFW@[ MHCOFW@[ H] Y[O] Y[O]OFW@GH OFW@GH]] YH[ J@] YO[]HF@] YO[]HF@] MHCY[OFG G@] OF JH] EOMEH] J` prosofto hksorv`mdýf buo mhcufdm`g` cogd`fto j` MÄG_J@ GO MHC_FDM@MDÝF F¹ 990-;9;0, `j rosphfs`kjo go j`s pj`fdjj`s, Wämfdmh @gcdfdstr`tdvh DD go Yj`fdjj`s ” G[O @FM@]E, hthrnàfghsojo j` hphrtufdg`g go prosoft`r sus gosm`rnhs mhrrosphfgdoftos gokdg`cofto sustoft`ghs, `morm` goj dfmucpjdcdofth go j` fhrc`tdv` roborofto màjmujh go @BY go jhs tr`k`l`ghros, jhs quo so rosucof ` mhftdfu`mdýf< [ospom [osp omth th ` j` hk hkso sorv rv`m `mdý dýff go gojj df dfmu mucpj cpjdc dcdo doft fthh oj mu mu`j `j so jo `jon` `jon`,, sh shkr kroo DFM_CYJDCD DFM_ CYJDCDOFWH OFWH GO JH] Y[HMO Y[HMO]H] ]H] BH[C@JO] O]W@KJOMD O]W@KJOMDGH] GH] YH[ J@ FH[C@ RDNOFWO GOJ ]D]WOC@ ÜFDMH GO YJ@FDJJ@] (]_Y) c`fdbdost` quo< Y[ CO[H< Gdme` rosphfs`kdjdg`g rom`o shkro su porshf`, c`s os fomos`rdh promds`r  quo ojjh so gdh gokdý ` quo j` oftdg`g ghfgo j`khr` fh prhphrmdhf` dfbhrc`mdýf dfbhrc`mdýf fomos`rd`, `gocàs quo j`s m`p`mdt`mdhfos shf osphftàfo`s h ` vomos fh e`y, e`mdofgh `sã quo m`g` tr`k`l`ghr so m`p`mdto phr su muoft` prhpd`, os phr ojjh quo, roqudorof go c`for` rodtor`g` uf` m`p`mdt`mdýf mhfst`fto ghfgo so krdfgo j` dfbhrc`mdýf fomos`rd` p`r` mucpj`f `gomu`g`cofto sus bufmdhfos. ]ON_FGH< Dfgdm` quo e`st` j` bome` ost`s m`p`mdt`mdhfos fh shf g`g`s phr b`jt` go prosupuosth p`r` p`n`r jhs sorvdmdhs goj porshf`j oxporth, `gocàs go cofmdhf`r quo fh so muoft` mhf oj gokdgh dftoräs go j`s àro`s `gcdfdstr`tdv`s, y` quo j`s fhrc`s m`ckd`f mhfst`ftocofto. HY F HF GOJ @_G WH[ Jh c`fdbost`gh phr YDFOGH R@JOFMD@ OG_@[GH Wämfdmh @gcdfdstr`tdvh DD ” Yj`fdjj`s G[O- @FM@]E, `mopt` su rosphfs`kdjdg`g shkro j` hksorv`mdýf1 fh hkst`fto, bufg`coftý quo osth os gokdgh ` quo fh so krdfgý uf` m`p`mdt`mdýf hphrtuf` shkro j` bufmdhf`jdg`g go gdmeh sdstoc`, eomehs quo of j` ro`jdg`g shf thgh jh mhftr`rdh y` quo oj

 

sdstoc` cofmdhf`gh so ofmuoftr` dcpjocoft`gh gosgo oj `ðh ;99? of j` G[O @FM@] @F M@]E, E, `gocàs quo äst ästoo muoft` muoft` mhf uf c`fu`j c`fu`j ocdtdg ocdtdghh phr oj Cdfdsto Cdfdstordh rdh go Ogum`mdýf, phr jh t`fth osth fh oxdco j` rosphfs`kdjdg`g `gcdfdstr`tdv` goj dcpjdm`gh, y` quo sus bufmdhfos shf cuy mj`r`s of oj CHB go j` oftdg`g. GOWO[C F@M HF GO J@ [O]YHF]@K J G@G Yhr thgh jh oxpuosth, oj Wämfdmh @gcdfdstr`tdvh DD ” Yj`fdjj`s go j` G[O @FM@]E, tdofo rosphfs`kdjdg`g `gcdfdstr`tdv` phr e`kor dfmucpjdgh jhs prhmoshs bhrc`jos goj ]dstoc` Üfdmh go Yj`fdjj`s of oj màjmujh mhrrosphfgdofto ` j` @BY go jhs tr`k`l`ghros fhckr`ghs mhf G.J. F¹ ;>2, dfmucpjdofgh sus rospomtdv`s bufmdhfos go `muorgh mhf oj C`fu`j go Hrn`fdz`mdýf y Bufmdhfos go j` Gdrommdýf [ondhf`j go Ogum`mdýf @fm`se. ;. FOU ]WOFM @ GO GHM_ GHM_COFWH] COFWH] GO [OP_O[ [OP_O[ C OFWH, O]YO O]YOM M B M@M HFO] WOMF M@] O CYJOCOFW@M HF GOJ ]HBW^@[O GO YJ@F JJ@ Y@[@ M@], JH P_O HM@] HFH OJ FM_CYJ C OFWH GO J@ FH[C@ WÄMF M@ YO[_@F@ 0;;9>-HMD ocdtdg` oj 95 go c`rzh goj ;9;0 (@foxh F¹ 00), 00), so hksorvý quo j` oftdg`g fh muoft` mhf gdromtdv`s p`r` j` dcpjocoft`mdýf go shbtw`ros of k`so ` j` fhrc`tdv` cofmdhf`g` ` pos`r go sor go m`ràmtor hkjdn`thrdh sonüf [O]HJ_MDÝF CDFD]WO[D@J F¹ 0>4-;997-YMC. Cogd`fto Cochràfguc F¹ ;=7-G[O@-GND-90 ocdtdgh phr j` Gdrommdýf go Nostdýf Dfstdtumdhf`j (Gdromthr go ]dstoc` @gcdfdstr`tdvh DDD- _jgordmh Losus R`jvorgo Goxtro) oj 0= go c`rzh go ;9;0 (@foxh F¹ 0;) so shjdmdtý j`s ospomdbdm`mdhfos tämfdm`s y oj bufmdhf`cdofth goj shbtw`ro go pj`fdjj` p`r` M@] oj mu`j buo mhftost`gh cogd`fto M`rt` F¹ 0;7-G[O@-GND (@foxh F¹ 0=) ocdtdg` phr oj @f`jdst` go ]dstoc`s Y@G DD (Mjocofto K`utdst` Gd`f`) oj 0? go C`rzh goj ;9 ;9;0 ;0 of oj quo so ggot`jjý ot`jjý j` dfoxdstofmd` go ospomdbdm`mdhfos tämfdm`s y j` b`jt` go m`p`mdt`mdýf shkro oj bufmdhf`cdofth goj shbtw`ro

 

go pj`fdjj` p`r` M@] `gvdrtdofgh t`ckdäf quo t`f shjh uf` porshf` os j` mhfhmoghr` mhfhmoghr` go gdmeh bufmdhf`cdofth y quo ` su voz buo j` quo dcpjocofth gdmeh shbtw`ro, sdofgh j` porshf` go Nd`fm`rjh Cogdf` [hl`s tr`k`l`ghr M@] y ospomd`jdst` of sdstoc`s, qudof c`fdbostý cogd`fto M`rt` F¹ 0;>-G[O@-GND (@foxh F¹ 07) ocdtdgh oj 02 go C`rzh go ;9;0 oj gosmhfhmdcdofth go gdme` fhrc`tdv` y quo goftrh go sus rosphfs`kdjdg`gos mhch tr`k`l`ghr M@] fh ostà hkjdn`gh ` bhrcuj`r fd dcpjocoft`r gdromtdv`s sdofgh ost` j` bufmdýf goj @f`jdst` go ]dstoc` Y@G DD. Go j` rovdsdýf goj c`fu`j go hrn`fdz`mdýf y bufmdhfos (CHB) go j` Gdrommdýf [ondhf`j go Ogum`mdýf go @fm`se - G[O@, quo sdrvo mhch nuã` p`r` oj gos`rrhjjh ýptdch goj sdstoc` y os go `pjdm`mdýf hkjdn`thrd` p`r` j`s àro`s usu`rd`s y rosphfs`kjos, so hksorvý quo< @f`jdst` go ]dstoc` Y@G Mýgdnh< W7-9?-?4?-; Bufmdhfos<

`) Ght`r prhnrosdv`cofto go tomfhjhnã` y mujtur` gdndt`j ` j`s gdvors`s dfst`fmd`s  go nostdýf ogum`tdv` go su àckdth, ` bdf go colhr`r su nostdýf dfstdtumdhf`j. k) Gos`rrhjj`r y/h dcpjocoft`r sdstoc`s go dfbhrc`mdýf `uthc`tdz`ghs p`r` jhs  gdboroftos prhmoshs quo so mucpjof of j` dfstdtumdýf, of mhhrgdf`mdýf mhf j`s  àro`s rosphfs`kjos. (...)  Yhgochs mhfst`t`r quo j`s bufmdhfos cofmdhf`g`s of oj CHB, fh e`f sdgh mucpjdg`s m`k`jcofto, phr fh mhft`r mhf uf` gdromtdv` mj`r` shkro jhs "Y[HMO]H] GOJ MDMJH GO RDG@ GOJ ]HBW^@[O– phr jh quo fh so got`jj`f jhs prhmoshs prdfmdp`jos, go `phyh y hrn`fdz`tdvhs goj mdmjh go vdg` goj ]HBW^@[O GO YJ@FDJJ@ Y@[@ M@] tr`fsnrogdofgh go ost` c`for` jh ostdpuj`gh of j` [O]HJ_MDÝF CDFD]WO[D@J F¹ 0>4-;997-YMC j` mu`j cofmdhf` quo< @rtãmujh 0¼.- @prhk`r oj ush hkjdn`thrdh go j` Fhrc` Wämfdm` Yoru`f` ‚FWY-D]H/DOM 

0;;9> go c`rzh goj ;9;0, of j` quo so got`jj`f prhkjoc`s of oj rondstrh go pj`fdjj` p`r` M@], osth hm`sdhfh quo oj porshf`j go j` Hbdmdf` go Dfbhrcàtdm` y ospomãbdm`cofto jhs rosphfs`kjos go ost` fh mucpj`f mhf sus bufmdhfos gosdnf`g`s. @gdmdhf`jcofto, so vordbdmý quo gokdgh `j gosmhfhmdcdofth go mých bufmdhf` oj shbtw`ro, j`s pj`fdjj`s p`r` M@] buorhf rondstr`g`s buor` go tdocph y osth hm`sdhfh oj rotr`sh go jhs p`nhs p`r` jhs tr`k`l`ghros M@], ovdgofmd`gh of j`s khjot`s go p`nh go CH[@JO] COFGO\ Cdrd`c Tosofd` y @foxh F¹ 0>)1 osto COFGH\@ [@CH] C`rmhs, tr`k`l`ghros portofomdoftos `j M@] ((@foxh ]hjdmdtugg F¹ 0=?-G[O@-GN 0=?-G[O@-GN (@foxh F¹ 02) eomeh t`ckdäf pugh sor ovdgofmd`gh of j` ]hjdmdtu ocdtdg` oj ;2 go c`rzh go ;9;0, of j` quo so roqudrdý m`p`mdt`mdýf p`r` oj ush go osto y j` mu`j fh tuvh rospuost`. Jhs eomehs prhk`kjocofto so susmdt`rhf phr oj gosdftoräs go `pjdm`r j` ‚FWY-D]H/DOM 0;;9> (@foxh F¹ 05), ro`jdz`gh phr oj ospomd`jdst` GOUW[O NHF\@JO], Gdonh [dm`rgh go ost` `ugdthrã`. OR@J_@ OR@ J_@M M HF GO JH] MHC MHCOFW OFW@[ @[ H] GO J@] YO[] YO[]HF@ HF@]] MHCY[O MHCY[OFG FG G@] OF JH] EOMEH] J` prosofto hksorv`mdýf buo mhcufdm`g` ` tr`väs go Mäguj` go Mhcufdm`mdýf F¹ 99;;9;0, gur`fto j` `mmdýf go mhftrhj, `j @f`jdst` go ]dstoc`s Y@G DD, hthrnàfghjo j` hphrtufdg`g go prosoft`r sus gosm`rnhs mhrrosphfgdoftos gokdg`cofto sustoft`ghs, jhs quo so rosucof ` mhftdfu`mdýf< [ospomth ` j` hksorv`mdýf goj dfmucpjdcdofth oj mu`j `jon` quo< J@ FOU ]WOFM @ GO GHM_COFWH] GO [OP_O[ C OFWH, O]YOM B M@M HFO] WOMF M@] O

 

 CYJOCOFW@M HF GOJ ]HBW^@[O GO YJ@F JJ@ Y@[@ M@], JH P_O HM@] HFH OJ

FM_CYJ C OFWH GO J@ FH[C@ WÄMF M@ YO[_@F@ 0;;9>