INFORME FINAL Empresa de Servicios Contables y Asesoria Rubi Lagos
April 1, 2023 | Author: Anonymous | Category: N/A
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Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
NMWNKHABLBHO[@ NMWN KHABLBHO[@
Nmrnkhza`, noth t`k` y ho prblhr fumnr n Kb`s t`k`p`khr`s` t`k`p`khr`s` p`rquh sbo su v`fuotnk o` eugbhsh p`kbk` nfanoznr hsth f`mr` ho lb vbkn pr`dhsb`onf, p`r knrlh fn d`rtnfhzn, sngbkurìn, snfuk y pr`vhhr fn hstngbfbknk ha`oñlban ho lb dnlbfbn enabhok` quh sh enmno rhnfbknk ouhstrns lhtns. N lb lbss Ynkr Ynkrhs, hs, Ebj` Ebj ` y Ehrl Ehrlno` no` s , p`r enghrlh hoshþnk` vnf`rhs y vbrtukhs, n rhnfbznr ankn natbvbknk a`o thsño y luae` nl`r pnrn p`khr nfanoznr t`kns lbs lhtns, p`r nyuknrlh pr`dhsb`onflhoth y ha`oñlbanlhoth np`yîok`lh ho f`s l`lhot`s aunok` lîs f`s ohahsbth. Nf p hrs hrs`o `o nf k` aho th y nkl nklbo bo bstr bs trntb ntbv` v` kh fn uo bvhrs bv hrsbk bk nk nk,, f`s aunfhs a`o luae` rhspht` y nklbrnabño nmrnkhza` ankn uo` kh f`s nþ`s ho quh a`lpnrtbhr`o a`olbm` su a`o`ablbhot`, p`r fn pnabhoabn pnrn hoshþnr y fn nyukn quh rhabgì kh ankn uo` kh hff`s. Nlbm Nl bm `s y a` lp nþhr nþhr` ` s , sbhok` hff`s a`l` lì shmuokn dnlbfbn mrnabns p`r su np`y`, a`lprhosbño, hoshþnozn, fhaab`ohs y fn nyukn rhabgbkn ho fns kbdhrhoths sbtunab`ohs kh lb vbkn. N fn Hlprhsn dbonoabhrn kh Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s (Q.A.N.W.F), p`r fn `p`rtuobknk kh phrlbtbrlh rhnfbznr fn Yrî Yrîatban atban Nk lbobst rntbvn A`otngfh yn A`otngfh yn quh hs uon bostbtuabño prhstbmb`sn quh blpufsn hf dbonoabnlbhot` kh fn pr`kuaabño onab`onf.
Yîmbon 7
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
KHKBAN[@WBN
N Kb`s [`k`p`khr`s` p`r knrlh hf shr y fn sngbkurìn3 p`r nyuknrlh sbhlprh n snfbr nkhfnoth, ho hsphabnf ho f`s l`lhot`s lîs kbdìabfhs. N lbs Ynkrhs, Ebj` y Ehrlno`s duhoth kh bospbrnabño, hsth f`mr` hs kh usthkhs p`r shr hsh l`tbv` kh pr`p`ohrlh auflbonr hsth f`mr` n lb ebj` p`r shr hsn bospbrnabño quh ohahsbt` pnrn shmubr y ouoan rhokbrlh pnrn shr uo hjhlpf` kbmo` pnrn âf, mrnabns p`r mubnrlh kbnrbnlhoth h blpufsnr hf aulpfblbhot` kh lbs lhtns. Nuoquh luaens vhahs hf anlbo` hs uo p`a` a`lpfbank`, phr` lh eno l`tbvnk` a`o sus a`oshj`s y nptbtukhs n rhnfbznr lbs suhþ`s. [`lnok` ho auhotn quh hsth hs hf shmuok` hsanfño pnrn f`mrnr sugbr n fn hsanfhrn kh fn vbkn pr`dhsb`onf. N t`kns fns phrs`ons quh lh np`ynr`o boa`okbab`onflhoth ho hst`s l`lhot`s kh prîatban y ho t`kn lb vbkn kîok`lh a`oshj`s, vnf`rhs, hxphrbhoabns y nprhokbznjhs quh duhr`o bokbsphosngfhs pnrn vbkn phrs`onf y pr`dhsb`onf.
Yîmbon 1
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
[NGFN KH A@O[HOBK@ BO[W@KXAABÑO
.................................. ................. ................................. ................................. ................................. .................................. .................................. .....................= .....=
YNW[H B............... ............................... ................................. .................................. ................................. ................................. ................................. ................................. .........................5 ........5 B.KHQAWBYABÑO MHOHWNF KH FN HLYWHQN ................ ................................. .................................. .................................5 ................5 >.>
Afnsbdbanabño kh fn hlprhsn................................................................................. 5
>.>.>- O`lgrh kh fn hlprhsn: ..................................................................................... .................................................. ................................. 5 >.>.7- Natbvbknk n fn quh sh khkban: ............................................................................ .................................................. ........................ 5 >.>.1.-F`m`tbp` ............................................................................. .............................................................................................................. ................................. 5 >.>.;.-Hsf`mno ................................................................................................ ............................................................................................................... ............... 5 >.>.8.-Whmbstr` [rbgutnrb` Onab`onf ............................................................................ 2 >.>.4-Îrhns ho fn quh sh kbvbkh: .................................................................................. ............................................... ................................. 2 >.>.=.-E`rnrb` kh [rngnj` .................................................................... .......................................................................................... ...................... >9 >. 7 Lbsbño y Tbsbño .................................................................................. ........................................................................................................ ...................... > >> > >.7.>- Lbsbño .................................................................................................. ............................................... ................................................................. .............. >> >.7.7- Tbsbño .................................................................................................... ............................................... ................................................................. .............. >> >.1 Whshþn Ebstñrban ..................................................................................................... >> >.; Qhrvbab`s.................................................................................................................... >7 >.;.>.-Khafnrnab`ohs Nounfhs:................................................... .................................................................................. ............................... >1 >.;.7.-A`otrnt`s kh Nkehsbño: ................................................................................... .................................................. ............................... >1 >.;.1.-Fbgr`s A`otngfhs Kbmbtnfhs: ............................................................................ >1 >.;.;.-Qhrvbab`s kh Nukbt`rbns: ................................................................................... .................................................. ............................... >1 >.;.8.-Hstnk`s Dbonoabhr`s: ................................................................ ...................................................................................... ...................... >1 >1 >.;.4.-Bovhotnrb`s: .............................................. .................................................................................................. ......................................................... ..... >1 >1 >.;.=.-Nukbt`rbns: ..................................................................................................... ............................................... ......................................................... ..... >; >.;.5.-Yfnobffns kh Ynm`:............................................................................................ >; >.;.2.-Khafnrnabño Jurnkn kh Blpuhst`s s`grh fn Thotn: .................................... >; >.;.>9.-Khafnrnabño Jurnkn kh Blpuhst`s s`grh fn Whotn: ........... ................................. ...................... >; >; >.8.-[nlnþ` ................................................... ...................................................................................................... ................................................................. .............. >; >; >.4.-@rmnobmrnln kh fn Bostbtuabño. ....................................................... ............................................................................. ...................... >8 >8 Yîmbon ;
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>.=.-Xgbanabño mh`mrîdban ....................................................................... ............................................................................................. ...................... >8 BB.KHQAWBYABÑO MHOHWNF KHF KHYNW[NLHO[@ ................ ................................. ................................. ...................>4 ...>4 7.>.-O`lgrh khf khpnrtnlhot` ` îrhn ......................................................................... ................................................. ...................... >4 .......................................................................... .................................. ........................................ >4
7.7.-Wnzño kh shr khf khpnrtnlhot` 7.7.>.-Nklbobstrnabño .................................................................. ................................................................................................. ............................... >4 7.7.7.-A`otngbfbknk ............................................................... ..................................................................................................... ...................................... > >5 5 7.1.-[nlnþ` y hstruaturn khf khpnrtnlhot` .............................................................. .................................................. ............ >2 BBB.KHQAWBYABÑO KHF YXHQ[@ KH [WNGNJ@ .............. ............................... .................................. ...............................>2 ..............>2 1.>.-O`lgrh khf puhst` khshlphþnk` ................................................ ...................................................................... ...................... > >2 2 1.7.-Khsarbpabño khf puhst` kh trngnj` .................................................................. ....................................................................... ..... 79 1.7.>.-Nsbsthoth kh Nklbobstrnabño .............................................................. .......................................................................... ............ 79 1.7.7.-Nsbsthoth kh A`otngbfbknk ................................................................ .............................................................................. .............. 79 79 1.1.-Natbvbknkhs rhnfbznkns ............................................................................................ .................................................... ...................................... 7> 1.1.>.-Yuhst` kh nsbsthoth kh nklbobstrnabño ........................................................ 7> 1.1.7.-Yuhst` kh nsbsthoth kh a`otngbfbknk ............................... ............................................................ ............................. 7 7> > 1.;.-Np`rth sbmobdbantbv` khskh hf puhst` kh trngnj` ................................................. 77 YNW[H BB
................................ ............... .................................. .................................. ................................. ................................. ................................. ................................. ....................71 ...71
BT.YW@YXHQ[N KH LHJ@WN
.................................. ................. ................................. ................................. ................................. ............................71 ............71
;.>.-Justbdbanabño ......................................................................................................... ................................................... ......................................................... ..... 71 ;.7.-@gjhtbv`s kh fn pr`puhstn kh lhj`rn. ..................................................... ................................................................. ............ 7; 7; ;.7.>.-@gjhtbv` Mhohrnf.............................................................................................. 7; ;.7.7.-@gjhtbv`s Hsphaìdba`s ........................................................ ..................................................................................... ............................. 7; 7; ;.1.-Np`rths kh fn pr`puhstn .......................................................................... ........................................................................................ .............. 78 78 YNW[H BBB
............................... .............. .................................. .................................. ................................. ................................. ................................. ................................. ....................74 ...74
T.WH[@Q HOA@O[WNK@Q TB.A@OAFXQB@OHQ
.................................. ................ .................................. ................................. ................................. ................................. ...............................7= ..............7=
TBB.WHA@LHOKNAB@OHQ TBBB.GBGFB@MWNDÌN BU.NOHU@Q
................................. ................ .................................. .................................. ................................. ................................. .................74 74
................................. ................ ................................. ................................. ................................. ................................. ....................75 ...75
................................ ............... .................................. .................................. .................................. ................................. ................................. .................72 72
................................. ................ ................................. ................................. ................................. ................................. .................................. ...............................19 ..............19
Yîmbon 8
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
[NGFN KH BFXQ[WNAB@OHQ Bfustrnabño > @rmnobmrnln @rmnobmrnln ................................................................................................. ................................................. ................................................ >8 Bfustrnabño 7 Xgbanabño Mh`mrîdban Mh`mrîdban ................................................................................... .................................................. ............................... >4 Bfustrnabño 1 A`otrnt` kh Nkehsbño ................................................................... Nkehsbño ................................................................................. .............. 1> Bfustrnabño ; K Khafnrnabño hafnrnabño Jurnkn Jurnkn ...................................................................................... ................................................ ...................................... 17 Bfustrnabño 8 Y Yns`s ns`s pnrn ffhonk` kh Q Q`fbab `fbab tuk kh A`otrnt` kh Nke Nkehsbño hsbño > > ................. 11 Bfustrnabño 4 Y Yns`s ns`s pnrn ffhonk` kh Q Q`fbab `fbab tuk kh A`otrnt` kh Nke Nkehsbño hsbño 7 7 ................. 11 .................... 1; Bfustrnabño = Y Yns`s ns`s pnrn ffhonk` kh Q Q`fbtuk `fbtuk kh A`otrnt` kh Nkehsbño 1 1 .................... ................................................. ...................................... 18 Bfustrnabño 5 Kh Khafnrnabño afnrnabño Úoban Úoban ......................................................................................... Bfustrnabño 2 K Khafnrnabño hafnrnabño Jurnkn Jurnkn ...................................................................................... ................................................ ...................................... 14 Bfustrnabño >9 K Khafnrnabño hafnrnabño Jurnkn kh Bosarbp abño nf Wâmblho kh Dn Dnaturnabñ aturnabño o .......... 1= Bfustrnabño >> [ngfn kh Npfb anabño kh Blpuhst`s .................................... .......................................................... ...................... 15 Bfustrnabño >7 H Hstnk` stnk` k kh hW Whsuftnk`s hsuftnk`s ................................................................. ............................................................................... .............. 12 Bfustrnabño >1 Gnfnoah M Mhohrnf hohrnf .......................................................................................... .................................................. ...................................... ;9 Bfustrnabño >; Fbgr Fbgr` ` kh Thotn Thotnss ....................................................................................... .......................................................................................... ... ;> Bfustrnabño >8 Fbgr Fbgr` ` kh A`lprns A`lprns ........................................................................ ...................................................................................... .............. ;7 Bfustrnabño >4 Khpnrtnlh Khpnrtnlhot` ot` kh Nklbo Nklbobstrnabñ bstrnabño o ............................................................ ;1 Bfustrnabño >= Nsbsthoth kh Nklbobstrnabño .................................................................... Nklbobstrnabño .................................................................... ;1 Bfustrnabño >5 K Khpnrtnlh hpnrtnlhot` ot` k kh h A`otngbfbknk A`otngbfbknk .......................................... ................................................................ ...................... ;;
Yîmbon 4
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
BO[W@KXAABÑO
Fns prîatbans pr`dhsb`onfhs a`ojumno hf nprhokbznjh nankâlba` y fng`rnf nahranok` n f`s hstukbnoths p`r prblhrn vhz nf luok` khf trngnj` rhfnab`onk` a`o fn pr`dhsbño quh fhs mustnrìn hjhrahr, n trnvâs kh fns duoab`ohs quh khshlphþho ho fn hlprhsn quh f`s a`otrnth a`l` pnsnoths. Nuoquh fn uobvhrsbknk hs hf prblhr pns` pnrn khdbobr uo anlbo` pr`dhsb`onf, khgh a`lpfhlhotnrsh a`o hf nprhokbznjh prîatba` quh uo j`vho puhkn thohr nf hodrhotnrsh a`o hf îlgbt` fng`rnf.
Fn Yrnatban Nklbobstrntbvn A`otngfh (YNA) hs uo rhqubsbt` bokbsphosngfh pnrn p`khr `ptnr nf tìtuf` khf Yr`dhs`rnk` kh Abhoabns A`lhrabnfhs ho hf mrnk` kh fbahoabnturn, kh fn Xobvhrsbknk Yhknmñmban Onab`onf Drnoabsa` L`rnzîo, y hs hf lhkb` p`r hf aunf a`l` hstukbnoth sh nsulh hf r`f kh hlpfhnk` ` a`fng`rnk`r ho uon hlprhsn, hsphaìdbanlhoth ho fns îrhns kh a`otngbfbknk, nklbobstrnabño, nukbt`rbn, dbonozns y `trns rhfnab`onkns a`o fns hsphabnfbknkhs3 fns quh nyuknrîo nkqubrbr ouhvns hxphrbhoabns y p`khr hodrhotnrsh n f`s ouhv`s rht`s ho fn ouhvn vbkn pr`dhsb`onf.
Y`r f` nothrb`r khsarbt` sh prhshotn hf bod`rlh quh sh rhnfbzñ a`o hf dbo kh p`khr khl`strnr fn hjhauabño kh fn Yrnatban Nklbobstrntbvn A`otngfh (YNA), ho hf anlp` fng`rnf kh fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s, ugbankn ho hf luobabpb` kh Ae`futhan, khpnrtnlhot` Ae`futhan. Ho fn pnrth B, rhfntn uon khsarbpabño mhohrnf kh fn hlprhsn, khsarbpabño mhohrnf kh fn kbvbsbño khf khpnrtnlhot`, fn khsarbpabño khf puhst` kh trngnj` y np`rths sbmobdbantbv` khskh hf puhst` kh trngnj`. Ho fn pnrth BB, sh khluhstrno fns pr`puhstns kh lhj`rn quh vno n shr sbmobdbantbvns pnrn uo lhj`r khshlphþ` kh fn bostbtuabño. Ho fn pnrth BBB, sh pfnslno fn afnsbdbanabño y fn khsarbpabño kh f`s lny`rhs rht`s hoa`otrnk`s. Yîmbon =
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
YNW[H B B.
KHQAW KHQAWBYABÑO BYABÑO MHOHWNF MHOHWNF KH FN HLYWH HLYWHQN QN
>.> >.> Afnsbdbanabñ Afnsbdbanabño o k h fn hlprhsn. A`l` t`kn hlprhsn fhmnflhoth a`ostbtubkn fn hlprhsn kh ‖Qhrvbab`s ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“ auhotn auhotn a`o f`s sbmubhoths nsphat`s mhohrnfhs: >.>.>- O`lgrh kh fn hlprhsn: ‖Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s“ Fnm`s“ >.>. >.>.77- Natbvb knk n fn qu h sh khkban: khkban: Qhrvbab`s A`otngfhs y Nshs`rn Dbonoabhrn Hlprhsnrbnf. >.>.1.-F`m`tbp` >.>.1.-F`m`tbp` Qìlg`f` quh bkhotbdban n fn Bostbtuabño, d`rlnk` p`r uo u o aìrauf` kh a`f`r nzu nzuff ahfhsth, k`s pbo`s kh a`f`r vhrkh, uo s`f onabhoth o nabhoth y hf o`lgrh a`lhrabnf kh fn hlprhsn.
>.>.;.-Hsf`mno >.>.;.-Hsf`mno Drnsh kbstbotbvn kh fn bostbtuabño bostbtuabño ‖@drhabhok` f`s lhj`rhs shrvbab`s a`otngfhs ho fn Z`on Qur“. Qur“.
Yîmbon 5
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>.>. >.>.8. 8.-W -Whmbstr hmbstr` ` [rbgu tnrb` On Onab` ab`onf onf Añkbm` nfdnoulârba` `t`rmnk` p`r fn Kbrhaabño Hjhautbvn kh Bomrhs`s (K.H.B). >.>. >.>.4-Îrhn 4-Îrhnss ho fn qu h sh kbvbkh kbv bkh:: >.>.4.>.-Khpnrtnlhot` Dbonoabhr`: Hf khpnrtnlhot` dbonoabhr` kh fn hlprhsn kh shrvbab`s a`otngfh y nshs`rìn Wugì Fnm`s, pfnobdban pnrn quh hstn sbhlprh thomn kbohr` pnrn ndr`otnr sus pnm`s puotunflhoth y thomn uon sbtunabño pntrbl`obnf snohnkn, y a`otr`fn quh fn natbvbknk rhsufth rhotngfh. Ho aunot` n fns duoab`ohs a`otngfhs a`otr`fno fn pnrth quh tbhoh quh vhr a`o f`s bovhotnrb`s, a`st`s, rhmbstr`s, gnfnoahs, hstnk`s dbonoabhr`s y fns hstnkìstbans hlprhsnrbnfhs. >.>.4.7.-Khpnrtnlhot` kh Whaurs`s Eulno`s: Hsth khpnrtnlhot` mhstb`on n fns phrs`ons pnrn mnrnotbznr hf aulpfblhot` kh fns kbstbotns duoab`ohs ho ankn j`ronkn y quh f`s puhst`s hstâo sbhlprh augbhrt`s, npfban fns dñrlufns kh a`otrntnabño lîs nkhaunkns ho ankn ans`, rhluohrn n f`s trngnjnk`rhs y f`s lnotbhoh l`tbvnk`s. Hf khpnrtnlhot` kh rhaurs`s eulno`s kh fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s tbhoh a`l` duoab`ohs prboabpnfhs:>) A`otrntnabño y hlpfh` 7) Anpnabtnabño y khsnrr`ff` 1) Quhfk`s y snfnrb`s ;) Whfnab`ohs fng`rnfhs 8) Qhrvbab`s y prhstnab`ohs Lnrchtbom:: Fn hlprhsn Qhrvbab`s A`otngfhs Wugì >.>.4.1.-Khpnrtnlhot` kh Lnrchtbom Fnm`s auhotn a`o hsth vbtnf khpnrtnlhot` p`rquh rhúoh f`s dnat`rhs y ehae`s quh bodfuyho ho hf lhrank` pnrn arhnr f` quh hf a`osulbk`r qubhrh, khshn y ohahsbtn, kbstrbguyâok`f` kh tnf d`rln quh hstâ n su kbsp`sbabño ho hf l`lhot` `p`rtuo`, ho fn d`rln y anotbknk a`rrhatns, ho hf fumnr prhabs` y nf prhab` nkhaunk`. Hsth khpnrtnlhot` tbhoh a`l` tnrhn fn a`luobanabño khf vnf`r kh uo pr`kuat`, shrvbab` ` lnran enabn uo khthrlbonk` shmlhot` khf púgfba` pnrn hoanlbonr hf aulpfblbhot` kh uo `gjhtbv` dbonf: hf kh pr`l`ab`onr ` vhokhr hsh pr`kuat`, shrvbab` ` lnran. N su vhz, hs vbtnf khskh hf onablbhot` kh fn hlprhsn y kurnoth Yîmbon 2
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
su hxpnosbño n `tr`s lhrank`s, puhs phrlbth hvnfunr fns p`sbgbfbknkhs kh fn a`lpnþìn, nsì a`l` n nyuknr n arhnr p`fìtbans kh f`s pr`kuat`s. >.>.4.;.-Khpnrtnlhot` kh A`lprns: [`kn hlprhsn tbhoh uo khpnrtnlhot` kh a`lprns, ho âf rhanho fns rhsp`osngbfbknkhs kh nkqubrbr f`s bosul`s (lnthrbns prblns, pnrths, ehrrnlbhotns, nrtìauf`s kh `dbabon y hqubp`) bokbsphosngfh pnrn fn pr`kuaabño kh gbhohs y shrvbab`s. Xon kh fns duoab`ohs kh hsth khpnrtnlhot` hs nshmurnrsh kh quh t`kns fns îrhns hstîo ngnsthabkns. Nuoquh tnlp`a` khgh bovhrtbr mrnokhs sulns kh anpbtnf ho fns a`lprns, sbo` quh khgho rhkuabr hf mnst` pnrn o` phrjukbanr n `tr`s khpnrtnlhot`s a`l` hf kh bovhstbmnabño ` hf kh lnrchtbom. Hs prbl`rkbnf hvnfunr f`s prhab`s n f`s quh sh nkqubhrho f`s pr`kuat`s. Xo prhab` luy hfhvnk` puhkh rhphrautbr kh lnohrn ohmntbvn ho fns mnonoabns kh fn hlprhsn. >.>.4.8.-Khpnrtnlhot` kh F`mìstban y @phrnab`ohs: Rn quh natunflhoth hf shat`r kh fn f`mìstban hs uo l`t`r hshoabnf pnrn pnr n fn a`lphtbtbvbknk kh fns hlprhsns y pnrn hf khsnrr`ff` ha`oñlba` ho t`k`s f`s pnìshs nvnoznk`s, y su blp`rtnoabn nulhotnrî ho f`s prñxbl`s nþ`s. Hstn blp`rtnoabn sh boarhlhotnrî n lhkbkn quh sh mhohrnfbah h bothosbdbquh fn npfbanabño kh fns ouhvns thao`f`mìns y fns ouhvns l`knfbknkhs kh a`lhrab`, prboabpnflhoth hf a`lhrab` hfhatrñoba`. Khotr` kh fn mhstbño kh uon hlprhsn hsth khpnrtnlhot` pfnobdban y mhstb`on t`k`s f`s dfuj`s hotrh hf bobab` kh fn pr`kuaabño enstn fn hotrhmn nf afbhoth. Kurnoth hsth pr`ahs` hs rhsp`osngbfbknk khf khpnrtnlhot` f`mìstba` y `phrnab`ohs arhnr h blpfhlhotnr tnot`s sbsthlns kh a`otr`f y lhj`rn kh pr`ahkblbhot`s quh shno ohahsnrb`s a`o hf `gjhtbv` kh nulhotnr fn hdbanabn y fn hdbabhoabn kh t`kns y ankn uon kh fns `phrnab`ohs. >.>.=.-E`rnrb >.>.=. -E`rnrb` `k kh h [rngnj` [rngnj` Fn Hlprhsn kh "Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s“ auhotn a`o uo e`rnrb` hstngfhabk` p`r kbsp`sbab`ohs fhmnfhs y pnat` hotrh fns pnrths (pntr`o` y Yîmbon >9
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
trngnjnk`r-n), grboknok` nthoabño kh fuohs n sîgnk` kh 5: 99 nl n ;.99 pl a`o su rhsphatbvn e`rn kh nfluhrz` pnrn sus a`fng`rnk`rhs.
>. 7 L Lbsbñ bsbñ o y Tbsb Tbsbño ño >.7.>- Lbsbño @drhahr Qhrvbab`s A`otngfhs y Nshs`rìns kh lnohrn hdbanz, a`odbngfh y a`lpr`lhtbkn pnrn lnothohr n ouhstr`s afbhoths sntbsdhae`s. >.7.7- Tbsbñ >.7.7Tbsbño o Ynrn hf 7978 shr fn hlprhsn fìkhr ho fn prhstnabño kh Qhrvbab`s A`otngfhs y Nshs`rìns ho fn z`on sur y rhst` khf pnìs.
>.1 Whshþn Ebstñrban Ebstñrban Fn Hlprhsn kh ‖Qhrvbab`s ‖Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s ‖sh ‖sh duokn ho hf lhs kh ngrbf kh 79>;, p`r hf Fbahoabnk` Lnrb` Eulghrt` Wugì Fnm`s, `phrnok` ho su ansn kh engbtnabño kh d`rln bokbvbkunf sbhok` su k`lbabfb` fn abuknk kh Ae`futhan khpnrtnlhot` kh Ae`futhan, ho Gnrrb` F`s Ouhvn Hsphrnozn. Bobabn `phrnab`ohs kh shrvbab`s kh nukbt`rìns uon vhz quh khjn kh fng`rnr ho fn Kbrhaabño Hjhautbvn kh Bomrhs` (K.H.B) nkqubrbhok` kh hstn prhstbmb`sn bostbtuabño khf hstnk` kh E`okurns luae`s a`o`ablbhot`s pnrn hodrhotnrsh ho su pr`pb` khsnrr`ff` hlprhsnrbnf y nsì d`rlnr su pr`pbn hlprhsn fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s bobabn a`o uon anrthrn kh k`s afbhoths ho fn z`on sur khf pnìs, fuhm` pnrn hf lhs kh Juob` khf nþ` 79>; fn hlprhsn Wugì Fnm`s nulhotn su anrthrn kh afbhoths n 18 kh f`s aunfhs hff`s lbsl`s fh enaìno pr`pnmnokn kh su guho trngnj` vbhok` nsì fn ohahsbknk kh blpfhlhotnr a`fng`rnk`rhs, ho hsth ans` sh a`otrntnr`o n k`s hlpfhnk`s.
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Qbhlprh phosnok` ho nvnoznr trnsfnkn su `dbabon ho hf lhs kh dhgrhr` khf nþ` 79>8 nf ahotr` kh fn Abuknk kh Ae`futhan ho fn Anffh Tbahoth ]bffbnls ho hf hkbdbab` Dnhfcn shmuokn pfnotn a`otbm` n XF[WNL@[@W RNLNEN fumnr hstrntâmba` pnrn nulhotnr lîs su anrthrn kh afbhoths pnrn hf nþ` 79>4 fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s fn hlprhsn sh hxpnokbñ n vnrb`s luobabpb`s hotrh hff`s: Onan`lh Tnffh, Lnra`vbn, Hf [rbuod` y Qno Lnra`s kh A`f`o ho hf nþ` 79>2. Fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s fnozn nf lhrank` su ouhvn blnmho nf lhrank` f`anf yn a`o uon anrthrn kh >99 afbhoths, ho hf 79>2 hf Fbahoabnk` Lnrb` Eulghrt` Wugì Fnm`s boafuyh ho su pr`yhat` kh hlprhsn n su hsp`sn Lnrìn Nuxbfbnk`rn Mubffho quh tbhoh a`l` pr`dhsbño Yhrbt` Lhranotbf y A`otnk`r Yúgfba` sbhok` hstn uo pbfnr duoknlhotnf pnrn fn hlprhsn y quh natunflhoth duoab`on a`l` sugmhrhoth kh fn hlprhsn vbsunfbznok` sbhlprh su arhablbhot` ho hf luok` hlprhsnrbnf sh hxpnokh n obvhf onab`onf k`okh natunflhoth `drhah sus shrvbab`s ho kbdhrhoths khpnrtnlhot`s p`r lhkb` kh fns kbdhrhoths ehrrnlbhotns thao`fñmbans hotrh hffns (a`rrh`s hfhatrñoba`s, ffnlnkns thfhdñobans y fìohns kh anrmns) aunok` hs ohahsnrb` kh su prhshoabn phrs`onf a`o luy guhon nptbtuk fhs ntbhokh k`okh sh fh s`fbabth. (Fnm`s, Whshþn Ebstñrtban y Mhohrnfbknkhs kh Hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s, 79>5)
>.; >.; Qhrvbab` Qhrvbab`ss . Fns `gfbmnab`ohs trbgutnrbns s`o a`lpfbankns y sb hstîo lnf rhnfbznkns puhkh sup`ohr uon luftn kh uon aunotìn blp`rtnoth. Hs p`r hs`, quh fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s `drhah f`s sbmubhoths shrvbab`s:
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>.;.>.-Khafnrnab`ohs Nounfhs: Nounfhs : Hs fn d`rln kh rhp`rtnr nf Qhrvbab` kh Nklbobstrnabño [rbgutnrbn (QN[) f`s bomrhs`s y hmrhs`s quh sh mhohrnr`o kurnoth hf nþ`, pnrn nsì p`khr a`otrbgubr a`o hf pnm` kh blpuhst`s. >.;. >.;.7. 7.-A -A`ot `otrnt`s rnt`s kh Nkehsbño Nk ehsbño : Qhrvbab` ho hf quh sh rhknatn p`r uon s`fn kh fns pnrths y hf nahptnoth sblpfhlhoth sh nkebhrh ` o` nf lbsl`, nahptnok` ` rhaenznok` hf a`otrnt` ho su bothmrbknk.
>.;. >.;.1. 1.-Fbgr -Fbgr`s `s A`otngfhs Kbmbtnfhs Kbmbtnfhs:: Qhrvbab` quh a`lprhokho nquhff`s rhmbstr`s ` k`aulhot`s ho d`rln kbmbtnf k`okh sh ffhvn kh lnohrn sbsthlîtban fns `phrnab`ohs quh sh rhnfbzno kurnoth uo phrì`k` khthrlbonk`, yn shn kbnrb`, lhosunf, nounf, shmúo shn hf ans` hst`s fbgr`s sh khgho ffhvnr kh nauhrk` nf anrîathr `gfbmnt`rb` u `pab`onf. >.;. >.;.;. ;.-Qh -Qhrvb rvbab` ab`ss kh Nukb Nu kbt`r t`rbns bns:: F`s shrvbab`s kh nukbt`rìn np`rtno uo puot` kh vbstn bokhphokbhoth nahran kh fns prîatbans a`otngfhs y f`s rbhsm`s kh ohm`ab` kh ouhstr`s afbhoths, pr`l`vbhok` fn trnospnrhoabn ho fn bod`rlnabño dbonoabhrn quh f`s kbvhrs`s mrup`s kh bothrâs e`y khlnokno. >.;.8.-Hstnk`s Dbonoabhr`s: Dbonoabhr`s : Q`o bod`rlhs quh utbfbzno fns bostbtuab`ohs pnrn knr n a`o`ahr fn sbtunabño ha`oñlban, dbonoabhrn y f`s anlgb`s quh hxphrblhotn fn lbsln n uon dhaen ` phrb`k` khthrlbonk`. >.;.4.-Bovhotnrb`s : >.;.4.-Bovhotnrb`s: Hs uo shrvbab` ho fn quh sh prhshotn uon rhfnabño khtnffnkn, `rkhonkn y vnf`rnkn kh f`s hfhlhot`s quh a`lp`oho hf pntrbl`ob` kh uon hlprhsn ` phrs`on ho uo l`lhot` khthrlbonk`.
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>.;.=.-Nukbt`rbns : Qhrvbab` ho hf quh sh ffhvn uo a`otr`f kh fn sbtunabño ha`oñlban kh fn hlprhsn, pnrn snghr quâ a`sns vno lnf, quâ a`sns vno gbho y añl` sh puhkh lhj`rnr ho aunfqubhrn kh f`s puot`s afnvh kh fn hlprhsn. >.;.5.-Yfnobf >.;.5. -Yfnobffns fns kh Ynm` Ynm`:: Hs uo k`aulhot` ho hf quh sh hsphabdbano f`s khtnffhs y nsphat`s vboaufnk`s a`o hf suhfk` kh fn phrs`on. Ho hffn npnrhah hf suhfk` grut`, fns kbstbotns g`obdbanab`ohs, f`s np`rths quh rhnfbzn y fns khkuaab`ohs quh hxphrblhotn shmúo su tbp` kh a`otrnt`. >.;. >.;.2. 2.-K -Khafnrnabño hafnrnabño Jur Jurnkn nkn kh Blpuhst`s s`grh s`g rh fn Thotn Thotn:: Hs uo a`lp`ohoth khf Qbsthln KH[ Fbvh quh phrlbth fn hfng`rnabño kh fns khafnrnab`ohs jurnkns pnrn hf pnm` y prhshotnabño khf Blpuhst` Q`grh Thotns y quh mhohrn h blprblh kbaen khafnrnabño pnrn su p`sthrb`r prhshotnabño ho fn rhk gnoanrbn nkehrbkn nf Qbsthln kh Whanuknabño. >.;. >.;.>9 >9.-K .-Khafnrnabño hafnrnabño Jur Jurnkn nkn kh Blpuhst`s s`g s`grh rh ffn n Wh Whotn otn:: Hs uo a`lp`ohoth khf Qbsthln KH[ Fbvh quh phrlbth fn hfng`rnabño kh fns khafnrnab`ohs jurnkns pnrn hf pnm` y prhshotnabño khf Blpuhst` Q`grh fn Whotn, Natbv` [`tnf Oht` y Np`rtnabño Q`fbknrbn.
>.8.>.8 .-[nlnþ` [nlnþ` Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s, auhotn natunflhoth a`o >7 a`fng`rnk`rhs3 1 lujhrhs y 2 e`lgrhs quh sh khshlphþno ho kbdhrhoths puhst`s y khpnrtnlhot`s qubhohs lnotbhoho a`ostnoths a`luobanab`ohs pnrn nsì f`mrnr hf khsnrr`ff` kh hstn hlprhsn.
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>.4. >.4.-@rmnobmrnln -@rmnobmrnln kh fn Bostbt Bostbtuabñ uabñ o .
Bfustrnabño > @rmnobmrnln
>.=.-Xgban >.=.Xgbanabño abño mh`mrîdban mh`mrîdban Fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s“, hstî ugbankn ho hf khpnrtnlhot` kh Ae`futhan, luobabpb` kh Ae`futhan. Qh f`anfbzn ho uo puot` sulnlhoth hstrntâmba`, puhs hstî ho uon z`on a`lhrabnf, su p`sbabño hxnatn hs Gnrrb` hf Ahotr`, Anffh Tbahoth ]bffbnls, Hkbdbab` Dnhfcn Qhmuokn Yfnotn, a`otbm` n XF[WNL@[@W RNLNEN, fumnr naahsbgfh pnrn fn p`gfnabño n qubho fh grbokn uo nlpfb` hstnab`onlbhot` h bostnfnab`ohs a`od`rtngfhs.
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Bfustrnabño 7 Xgbanabño Mh`mrîdban
BB.
KHQA KHQAWBYAB WBYABÑO ÑO MHOHW MHOHWNF NF KHF KHYNW[NLHO[@
7.>. 7.>.-O -O`lg `lgrh rh khf khpnrtnlhot` ` îrhn îrhn Nklbobstrnabño •
A`otngbfbknk
•
7.7.-Wnzño kh shr khf khpnrtnlhot` khpnrtnlhot` 7.7.>.-Nklbobstrnabño 7.7.>.-Nklbobstrnabño 7.7.>.>.-Lbsbño Hf Khpnrtnlhot` kh Nklbobstrnabño kh fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Wugì Fnm`s“ tbhoh a`l` lbsbño nklbobstrnr f`s rhaurs`s dbonoabhr`s y lnthrbnfhs, hlp`khrnok` n f`s hlpfhnk`s kh fn Bostbtuabño ho f`s pr`ahs`s kh Yîmbon >4
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
nklbobstrnabño y mhstbño dbonoabhrn, ho pr` khf aulpfblbhot` kh f`s `gjhtbv`s bostbtuab`onfhs. 7.7.>.7.-Duoab`ohs >.
Whknatnr,
nraebvnr
y
rhvbsnr
t`k`
tbp` kh
k`aulhot`s,
hsphabnflhoth rhabg`s, nfgnrnohs, rhp`rths y e`jns kh aîfauf`. 7.
Wha`pbfnr bod`rlnabño a`o hf `gjhtbv` kh hstukbnr knt`s, hxtrnhr a`oafusb`ohs y mhohrnr f`s bod`rlhs a`rrhsp`okbhoths.
1.
Natunfbznr y lnothohr nf kìn f`s pr`ahkblbhot`s, fns muìns y f`s lnounfhs a`rp`rntbv`s hxbsthoths, nsì a`l` fns gnshs kh knt`s y fns fbstns kh a`otnat`s.
;.
Whnfbznr mhstb`ohs ns`abnkns n fn a`lprn y n fn vhotn kh
pr`kuat`s y shrvbab`s. 8. Mhstb`onr fn a`luobanabño kh fn hlprhsn tnot` n obvhf bothro` a`l` a`o pr`vhhk`rhs y afbhoths. 4.
A``rkbonr f`s shrvbab`s kh lhosnjhrìn y fn f`mìstban kh fn hlprhsn y fns hotrhmns y snfbkns kh pr`kuat`s.
=.
Mhstb`onr hf anfhoknrb` nklbobstrntbv` (pnrn mhstb`ohs a`l` prhshotnabño kh blpuhst`s trblhstrnfhs y nounfhs, hta.).
5.
[rnlbtnr mhstb`ohs kh anrîathr nklbobstrntbv` quh rhphrautho ho hf phrs`onf kh fn hlprhsn (a`otrnt`s, oñlbons, rhthoab`ohs, hta.) ho duoabño kh fn o`rlntbvn vbmhoth y kh fn p`fìtban bothron kh fn `rmnobznabño.
2.
Yrhstnr np`y` hsphabnf nf khpnrtnlhot` kh Whaurs`s Eulno`s pnrn fn rhnfbznabño kh fns mhstb`ohs nklbobstrntbvns rhfnab`onkns a`o hf phrs`onf y khsarbtns nothrb`rlhoth.
>9.
Khsnrr`ffnr y suphrvbsnr rhmbstr`s y nraebv`s kh a`otngbfbknk.
>>.
Quphrvbsnr mhstb`ohs rhfnab`onkns a`o fns auhotns kh fn hlprhsn, fn ths`rhrìn, f`s pr`yhat`s kh bovhrsbño, hta.
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Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>7.
Mhstb`onr y trnlbtnr k`aulhot`s kh fn nklbobstrnabño púgfban kh lnohrn thfhlîtban y/` prhshoabnf (phrlbs`s y fbahoabns, blpuhst`s, prhshotnabño kh k`aulhot`s `dbabnfhs, s`fbabtuk kh ahrtbdbank`s, hta.).
>1.
Bod`rlnr y nthokhr n afbhoths pnrn `drhahrfhs bod`rlnabño s`grh shrvbab`s kh fn hlprhsn, duoab`onlbhot` kh hstn, hta.
>;.
Nyuknr n `tr`s khpnrtnlhot`s pnrn hf khsnrr`ff` kh bod`rlhs, prhshotnab`ohs, hta.
7.7.7.-A`otngbfbknk 7.7.7.-A`otngbfbknk 7.7.7.>.-Lbsbño Ahotrnfbznr fn a`otngbfbknk mhohrnf kh fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“, Fnm`s“, a`otr`fnr t`k` hf pr`ahs` kh rhmbstr`s h bod`rlnabño. Yrhpnrnr f`s hstnk`s dbonoabhr`s kh fn A``phrntbvn h bod`rlnabño rhquhrbkn p`r `rmnobsl`s kh Quphrvbsbño, ho uo t`k` kh nauhrk` a`o fns kbsp`sbab`ohs vbmhoths. 7.7.7.7.-Duoab`ohs >. Bod`rlnr n f`s obvhfhs suphrb`rhs s`grh fn sbtunabño y rhsuftnk` kh fns `phrnab`ohs kh fn hlprhsn. 7. A`otr`fnr hf a`rrhat` rhmbstr` a`otngfh kh fns auhotns. 1. Whvbsnr a`oabfbnab`ohs gnoanrbns. ;. Whnfbznr bod`rlhs a`lpnrntbv`s. 8. Bostrubr nf nuxbfbnr a`otngfh fn rhnfbznabño kh nrquh`s kh f`s d`ok`s hxbsthoths ho fn hlprhsn. 4. Whvbsnr bothrhshs kh hstnk`s dbonoabhr`s dbonoabhr`s y f`s hxbsthoths ho ffns ns auhotns kh `rkho. =. A`otr`fnr fns auhotns p`r a`grnr y pnmnr kh fn hlprhsn. 5. A`otr`f a`otngfh kh natbv`s dbj`s. dbj`s. 2. Whvbsbño y hvnfunabño kh fn hjhauabño prhsupuhstnrbn. >9. Whvbsbño kh pfnobffns kh pnm`s.
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Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
>>. A`odhaab`onr f`s hstnk`s dbonoabhr`s kh abhrrh kh hjhrabab`s lhosunfhs y nounfhs, a`l` tnlgbâo hf pr`yhat` kh kbstrbguabño kh hxahkhoths, f`s quh shrîo rhlbtbk`s n fn Mhrhoabn Mhohrnf. >7. A`otr`fnr fn a`otngbfbknk kh fn `dbabon. >1. A`otr`fnr y lnothohr nat natunfbznkns unfbznkns fns `gfbmnab`ohs blp`sbtbvns, tnsns y `tr`s shrvbab`s quh mrnvno f`s gbhohs kh fn hotbknk. >;. Quphrvbsnr y rhsmunrknr rhsm unrknr f`s bovhotnrb`s lhosunfhs kh abhrrh a`odhaab`onk`s p`r fn hlprhsn. >8. Whlbtbr bod`rlnabño hstnkìstban n fn mhrhoabn m mhohrnf. hohrnf. >4. Yr`kuabr f`s bod`rlhs quh fh shno rhquhrbk`s ho hf nsphat` a`otngfh y dbonoabhr`. >=. Yr`p`ohr l`kbdbanab`ohs nf n f pfno y lnounf kh auhotns. a uhotns. >5. Blpnrtbr bostruaab`ohs kh anrîathr a`otngfh n ffn n mhrhoabn mhohrnf. 7.1. 7.1.-[n -[nlnþ` lnþ` y hstruat urn khf khpnrtnlhot` khpnrtnlhot` Hf khpnrtnlhot` kh nklbobstrnabño sh hoauhotrn ho fn `dbabon prboabpnf, khspuâs khf khpnrtnlhot` kh a`otngbfbknk, auhotn a`o su phrs`onf anpnabtnk`, a`l` f` hs, hf a`otnk`r, tbhoh su nlpfb` hspnab` pnrn thohr uo hsarbt`rb`, k`s blprhs`rns (uon kh blprhsb`ohs y fn `trn kh hfng`rnabño kh hstnk`s kh auhotn y pfnobffns), k`s nraebv`s k`okh sh khp`sbtno pnrtbkns, hstnk`s dbonoabhr`s y `tr`s nraebv`s prbvnk`s quh sh ffhvno kh d`rln blprhsn pnrn hf l`lhot` kh uon nukbt`rbn. BBB.
KHQAW KHQAWBYABÑ BYABÑO O KHF YXHQ[@ KH [WNGN [WNGNJ@ J@
1.>. 1.>.-O -O`lg `lgrh rh khf puhst` khshlphþnk` khshlphþnk` Nsbsthoth kh Nklbobstrnabño Nklbobstrnabño Nsbsthoth kh A`otngbfbknk A`otngbfbknk •
•
Yîmbon >2
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
1.7. 1.7.-K -Khsarbp hsarbp abñ abño o khf pu hst` kh trngnj` trngnj` 1.7. 1.7.>. >.-Nsbst -Nsbsthoth hoth kh Nklb obs obstrnabñ trnabño o Yhrs`on quh sh hoanrmn kh nshmurnr hf guho duoab`onlbhot` kh uon `dbabon ` hlprhsn rhnfbznok` fng`rhs nklbobstrntbvns, tnfhs a`l` nraebvnr, pfnobdbanr y a``rkbonr fns natbvbknkhs mhohrnfhs kh fn `dbabon, nkhlîs kh rhknatnr f`s rhp`rths a`rrhsp`okbhoths. (Fnm`s, Lnounf kh Yuhst`s, 79>5) 1.7.>.>.-Yhrdbf khf puhst` ✑
@rkhonk`.
✑
Nonfìtba` R Fñmba`.
✑
Guho Lnohj` kh Ynquhths A`lputnab`onfhs.
✑
A`o`ablbhot` kh Nraebv`.
✑ ✑
Guhon Nthoabño nf Afbhoth. [rngnj` ho Hqubp`.
✑
Whsp`osngfh.
✑
Dnabfbknk kh Ynfngrn.
1.7. 1.7.7. 7.-Nsbst -Nsbsthoth hoth kh A`otngbf bknk bknk Hf nsbsthoth a`otngfh hs uo pr`dhsb`onf nklbobstrntbv` hoanrmnk` kh aulpfbr uo r`f tâaoba` khotr` khf khpnrtnlhot` a`otngfh kh uon a`lpnþìn. Xon kh sus prboabpnfhs tnrhns a`osbsth ho ffhvnr nf kìn f`s fbgr`s kh a`otngbfbknk. 1.7.7.>.-Hkuanabño: Hstukbnoth kh obvhf tâaoba`, thao`fñmba` ` ho d`rlnabño 1.7.7.>.-Hkuanabño: pr`dhsb`onf kh prblhr`s shlhstrhs, ahrtbdbank`s ho hf îrhn kh A`otnkurìn Yúgfban. 1.7.7.7.-Yhrdbf khf puhst`: ✑
Lnohj` kh f`s pr`mrnlns kh @ddbah (]`rk, Hxahf).
✑
A`o`ablbhot`s natunfbznk`s a`otngbfbknk y trbgutnrbn.
✑
Lnohj` kh ehrrnlbhotns kh `dbabon.
✑
A`o`ablbhot` a`l` lìobl` kh uo pr`mrnln a`otngfh.
Yîmbon 79
Yrîatban
✑
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
A`o`ablbhot` kh f`s pr`ahkblbhot`s khf sbsthln kh mhstbño bothmrnk` rhfnab`onk`s ho fn anrnathrbznabño khf pr`ahs` nf aunf phrthohah.
✑
A`lphthoabns a`luobanab`onfhs, bothrphrs`onfhs botrnphrs`onfhs y kh mhstbño.
✑
[rngnj` ho hqubp`.
✑
Bobabntbvn, arhntbvbknk, prukhoabn y pr`natbvbknk.
✑
@rbhotnabño nf shrvbab`.
1.1. 1.1.-Natbv -Natbvbknkhs bknkhs rhnfbzn rhnfbznkns kns 1.1. 1.1.>. >.-Yuh -Yuhst` st` kh nsbsthoth k kh h nklbobs trnab trnabño ño Nthokhr kh lnohrn îmbf, nlngfh y hdbanz fns ffnlnkns thfhdñobans kh fn hlprhsn. •
•
Whabgbr fn a`rrhsp`okhoabn, rnkbanrfn y hotrhmnrfn, tnot` bothron a`l` hxthron kh fn hlprhsn.
•
Lnothohr natunfbznk`s f`s k`aulhot`s fhmnfhs kh fn a`lpnþìn y hotrhmnr nf phrs`onf quh f` rhqubhrn.
Hfng`rnr fn oñlbon y fbqubknabño kh shmurbknk s`abnf.
Nklbobstrnr fn pnphfhrìn y hfhlhot`s kh us` kh fn a`lpnþìn
•
•
ffhvnok` rhmbstr`s ho fns pfnobffns bokbankns. A`fng`rnabño a`otboun ho `trns fng`rhs nsbmonkns p`r su jhdh
•
bolhkbnt`.
•
Blpnrtbr aenrfns s`grh f`s blpuhst`s nf phrs`onf kh fn blprhsn.
1.1. 1.1.7. 7.-Yuh -Yuhst` st` kh nsbsthot nsbsthoth h kh a` a`otngbf otngbf bknk bknk Whvbsbño kh fn a`otngbfbznabño kh f`s k`aulhot`s. •
•
Afnsbdbanr nkhaunknlhoth kh nauhrk` n f`s ahotr`s kh a`st`s hxbsthoths f`s k`aulhot`s a`otngfhs. Yîmbon 7>
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Ynrtbabpnr ho fn bkhotbdbanabño kh f`s rbhsm`s kh su îrhn kh trngnj`
•
y ho fn mhohrnabño kh naab`ohs kh lhj`rn pnrn su prhvhoabño. A`fng`rnabño a`otboun ho `trns fng`rhs nsbmonkns p`r su jhdh bolhkbnt`. •
Whvbsbño kh f`s fbgr`s a`otngfhs kh fn hlprhsn. D`fb` kh fbgr`s a`otngfhs (ho sus rhsphatbvns Nfanfkìns).
Hlbsbño kh a`otrnt`s kh nkehsb`ohs.
Hfng`rnabño kh khprhabnabño fbohnf kh gbhohs.
Hfng`rnabño kh fbgr`s a`otngfhs kbmbtnfhs.
Bomrhs` kh a`lprns y vhotns kh fn hlprhsn.
•
•
•
•
•
1.;. 1.;.-Np`r -Np`rth th sbmob dbantbv dbantbv` ` khskh h hff puhst` k h trngnj` trngnj` ❔
Hfng`rnabño h blpfhlhotnabño khf Lnounf kh Nthoabño nf Afbhoth. Afbhoth. Anpnabtnab`ohs nf phrs`onf kh fn hlprhsn s`grh Nthoabño nf
❔
Afbhoth. Afbhoth.
Yîmbon 77
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
YNW[H BB BT.
YW@YX YW@YXHQ[N HQ[N KH LHJ@WN
;.>.-Justbdbanabño ;.>.-Justbdbanabño A`osbkhrnok` fns ohahsbknkhs quh hxbstho hxbstho ho fn hlprhsn kh ‖Qhrvbab`s ‖Qhrvba b`s A`otngfhs y Nshs`rìns Wugì Fnm`s“, sh pr`p`oh hstn pr`puhstn a`l` uo pfno kh lhj`rn ho uon kh fns îrhns quh ohahsbtno pr`otn s`fuabño a`l` shr fn kh [nfhot` Eulno` ho hf nsphat` kh fn blpfhlhotnabño kh uo Lnounf kh Nthoabño nf Afbhoth yn quh uo guho shrvbab` shrvbab` sbmobdban sntbsdnahr fns ‖ohahsbknkhs ` hxphatntbvns“ khf afbhoth, aunok` hsth ho a`otnat` a`o nfmúo hlpfhnk` kh fn hlprhsn. Y`r a`osbmubhoth, hf prhvb` a`o`ablbhot` kh nthoabño nf afbhoth ho f` quh sh rhdbhrh nf shrvbab` khf lbsl` hxbmh arhnr uo ouhv` pno`rnln ` phrsphatbvn khf ohm`ab`, f`s afbhoths p`r f` mhohrnf hojubabno fn anfbknk khf shrvbab` kh uon hlprhsn hvnfunok` fn nthoabño quh rhabgho khf shrvbab` quh khshno, hs p`r hs` quh fn lhj`rn a`otboun kh hst`s hs kh mrno blp`rtnoabn pnrn fn hlprhsn, pnrn hs` hxbstho kbdhrhoths hstrnthmbns quh sh puhkho utbfbznr, a`l` fn npfbanabño bothfbmhoth kh thao`f`mìns puhkh nmbfbznr hf shrvbab` kh f`s afbhoths. @tr` dnat`r blp`rtnoth hs hf a`o`ablbhot` kh f`s pr`kuat`s, fn a`rthsìn, pnabhoabn, anpnabknk kh rhspuhstns, dfubkhz y vhf`abknk kh dnaturnabño hotrh `trns. Hst`s dnat`rhs `aupno uon nftn p`sbabño ho hf vnf`r khf shrvbab` rhabgbk` sntbsdnabhok` sbhlprh nf afbhoth, lnothobhok` su dbkhfbznabño. Hs blp`rtnoth thohr ho auhotn quh uo guho shrvbab` nf afbhoth puhkh ffhmnr enahr uo hfhlhot` pr`p`rab`onf pnrn fns vhotns, tno p`khr`sns a`l` f` puhkho shr f`s khsauhot`s, fn pugfbabknk ` fn vhotn phrs`onf. Ntrnhr uo ouhv` afbhoth hs shbs vhahs lîs anr` quh lnothohr uo`. Y`r hff` fns a`lpnþìns sh vho ho fn ohahsbknk kh `ptnr ho nshotnr p`r hsarbt`, a`l` natunrî ho f`s shrvbab`s quh `drhahrî.
Yîmbon 71
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Noths kh rhnfbznr hstn pr`puhstn sh ebz` uo kbnmoñstba` hlprhsnrbnf, hf aunf, hs uon ehrrnlbhotn quh sbrvbñ pnrn nonfbznr fn rhnfbknk kh fn bostbtuabño noths lhoab`onkn3 pnrn p`khr khsnrr`ffnr hstn pr`puhstn hs ohahsnrb` enahr uo noîfbsbs sbtunab`onf kh fns d`rtnfhzns, `p`rtuobknkhs, khgbfbknkhs y nlhonzns a`o fns quh auhotn hstn hlprhsn. Khgbk` n fn pr`gfhlîtban quh hxbsth ho hstn hlprhsn sh vh fn ohahsbknk kh lhj`rnr uon kh sus îrhns kh `p`rtuobknk, fn aunf hs hdbabhotnr ho hf phrs`onf fns engbfbknkhs ho nthoabño nf afbhoth lhkbnoth anpnabtnab`ohs ho hsth îlgbt`, tnlgbâo hstn pr`puhstn boafuyh fn blpfhlhotnabño khf Lnounf kh Nthoabño nf Afbhoth pnrn lhj`rnr fn sntbsdnaabño khf afbhoth ho rhfnabño n f`s shrvbab`s quh `drhah fn hlprhsn, hst` sh rhnfbzn a`o hf dbo kh arhnr uo nlgbhoth lîs nmrnkngfh, nlho`, pfnahothr` y kh a`lpfnahoabn pnrn thohr lny`r hdbanabn ho fn anfbknk khf shrvbab` quh sh `drhah. Kh f`s khpnrtnlhot`s kh fn hlprhsn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“ ho hf quh sh ahotrn fn pr`puhstn kh lhj`rn y t`lnok` ho auhotn f`s rhsuftnk`s quh sh rhdfhjnr`o ho hf kbnmoñstba` hlprhsnrbnf, hs ho fn kbvbsbño kh Whaurs`s Eulno`s hsphaìdbanlhoth ho fn kh d`rtnfhahr ho hf phrs`onf engbfbknkhs ho aunot` n fn nthoabño afbhoth lhkbnoth fn blpfhlhotnabño khf Lnounf kh Nthoabño nf Afbhoth. ;.7. ;.7.-@gjhtbv`s -@gjhtbv`s kh fn pr`p pr`puhstn uhstn kh lhj`rn lhj`rn.. ;.7.>. ;.7 .>.-@gjhtb -@gjhtbv` v` Mhohrnf Mhohrnf ➧ Khsnrr`ffnr uo lnounf kh n nthoabño thoabño nf afbhoth pnrn boarhlhotnr fn `dhrtn y khlnokn kh f`s shrvbab`s quh `drhah kh fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“. Fnm`s“. ;.7. ;.7.7. 7.-@gjhtbv`s -@gjhtbv`s Hsphaìdba`s ➧ Hdbabhotnr ho hf phrs`onf kh fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns bfbknkhs ho nthoabño nf afbhoth lhkbnoth anpnabtnab`ohs Wugì Fnm`s“ fns eng engbfbknkhs ho hsth îlgbt`. Yîmbon 7;
Yrîatban
➧
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Bkhotbdbanr fn fn rhfnabño hxbsthoth hotrh fn sntbsdnaabño sntbsdnaabño y fn anfb anfbknk knk kh nthoabño nf afbhoth.
➧
Yrhabsnr f`s tbp`s kh hstrnthmbn kh nthoab nthoabño ño nf afbhoth ho fn hlprhsn kh
➧
‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“. Khsarbgbr f`s dnat`rhs quh boabkho ho fn nthoabño nf afbhoth quh g grbokn rbokn fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“. Fnm`s“.
➧
Hfng`rnr uo lnounf kh nthoabño nf afbho afbhoth th pnrn hdbabhotnr f`s shrvbab`s quh `drhah fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“. Fnm`s“.
;.1. ;.1.-Np`r -Np`rths ths kh fn pr`p uhstn uhstn Yr`mrnlnr anpnabtnabño a`o hf thln Nthoabño nf Afbhoth pnrn hf phrs`onf kh •
fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s. Fnm`s. Hfng`rnr uo Lnounf kh Qhrvbab` nf Afbhoth Afbhoth pnrn ffn n hlprhsn kh Qhrvbab`s
•
A`otngfhs y Nshs`rìns Wugì Fnm`s. Yr`mrnlnr anpnabtnabño nf phrs`onf kh fn hl hlprhsn prhsn kh Qhrvbab`s A`otngfhs y
•
Nshs`rìns Wugì Fnm`s s`grh hf us` khf Lnounf kh Nthoabño nf afbhoth. Npfbanr ho fn hlprhsn hf Lnounf kh Nthoab Nthoabño ño nf Afbhoth.
•
Yîmbon 78
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
YNW[H BBB BBB T.
WH[@Q HOA@O[WNK@Q
A@MOB[BT@Q A@MOB • Anrhoabn kh [BT@Q
YW@AH YW@AHKBLHO KBLHO[NF HQ • Khohmnabño kh fn[NF s`fbabtuk
NA[B[XKBONFHQ • Fn dnftn kh uo e`rnrb`
a`o`ablbhot` ho aunot` n
kh prîatban hovbnkn n
hstngfhabk` kh rhahs`s,
fns `phrnab`ohs rhnfbznkns
kbstbotns bostbtuab`ohs nf
pr`v`añ hf nulhot` kh
ho fn hlprhsn. hlprhsn.
bobab` khf pr`ahs`.
anosnoab`.
• Bkhotbdbanr f`s ans`s ho
• Dnftn kh hxphrbhoabn ho hf
• Abhrt` obvhf kh hstrâs
quh sh npfban fns
îrhn hlprhsnrbnf.
pr`v`ank` p`r hf thl`r kh a`lhthr hrr`rhs ho fns tnrhns rhnfbznkns.
rhthoab`ohs kh blpuhst` s`grh vhotn y fn rhthoabño khf >% p`r anrhoabn kh a`ostnoabn khf râmblho pnm` n auhotn3 ho aunot` n f` úftbl` lhoab`onk`, fn
• Nknptnabño nf l`khf` kh trngnj` hlprhsnrbnf.
phrs`on hoanrmnkn kh rhnfbznr hsth pr`ahs` hs qubho lnohjngn n
• Y`an hxphrbhoabn ho
angnfbknk f`s ans`s ho quh aunot` nf us` kh pr`mrnlns a`otngfhs. sh khgìn npfbanr.
•Fn pnokhlbn kh A`vbk>2 ndhatñ sbmobdbantbvnlhoth hf guho khsnrr`ff` kh fn Yrîatban Nklbobstrntbvn A`otngfh.
Yîmbon 74
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
TB.
A@OAFXQB@OHQ
Hf khsnrr`ff` kh uon Yrîatban Nklbobstrntbvn A`otngfh (YNA),
•
a`lpfhlhotn hf a`o`ablbhot` `gthobk` n f` fnrm` khf tbhlp` ho f`s hspnab`s d`rlntbv`s aursnk`s, puhs pnrth kh fns a`lphthoabns nkqubrbkns sh ffhvnr`o n hjhauabño ho fn hlprhsn y hs ho âstn quh sh nkqubrbhr`o ouhvns khstrhzns quh o` sh puhkho nfanoznr ho f`s snf`ohs kh afnshs.
Fn prîatb prîatban an nklbob nklbobstrntbvn strntbvn a`otngfh (YNA), hs uo hspnab hspnab` ` d`rlntbv` d`rlntbv` quh
•
o`s grbokn fn `p`rtuobknk kh knro`s n a`o`ahr o` s`f` a`l` k`ahoths, sbo` a`l` pr`dhsb`onfhs anpnahs kh arhnr ` p`khr trngnjnr ho uon hlprhsn quh rhqubhrno a`o`ablbhot`s ho hf îrhn hlprhsnrbnf.
Hf quh fns hlprhsns hstâo n kbsp`sbabño ho knrfh rhabgblbhot` y tuthfn n
•
hstukbnoths prnatbanoths sbo a`st` nfmuo`, khluhstrn fn rhsp`osngbfbknk s`abnf quh tbhoho enabn fn p`gfnabño, puhs mrnabns n hsth pr`ahs` luae`s hstukbnoths sh eno anpnabtnk`, `gthobhok` uo arhablbhot` phrs`onf y ho hf îrhn fng`rnf, ngrbhok` ouhvns puhrtns enabn hf a`o`ablbhot` bokbsphosngfh pnrn p`khr `ptnr y khshov`fvhrsh ho uo puhst` kh trngnj`.
N phsnr khf pr`gfhln luokbnf surmbk` p`r hf A`vbk->2, o` eug`
•
blphkblhot` pnrn nkqubrbr a`o`ablbhot`s, khstrhzns y engbfbknkhs ho hf khsnrr`ff` kh fn prîatban nklbobstrntbvn a`otngfh.
Yîmbon 7=
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
TBB.
WHA@LHOKNAB@OHQ
N fn f n Hlp Hlprhs rhs n: Nahptnr fn pr`puhstn kh lhj`rn quh sh kn n a`o`ahr ho hsth bod`rlh pnrn hf
•
guho lnohj` y duoab`onlbhot` kh fn hlprhsn. Fn a`o a`otrntnabño trntnabño kh lîs p phrs`onf hrs`onf pnrn rhkuabr tnrhns tnrhns nsbmonkns n f`s khlîs
•
hlpfhnk`s y grboknr lhj`r nthoabño n f`s afbhoths.
N fn f n Xob vhr vhrsb sbk k nk: Fn Yrîatban Nklbobstrntbvn A`otngfh (YNA), shn hf úftb úftbl` l` rhqubsbt` yn quh
•
o`s ngrh fns puhrtns nf anlp` fng`rnf hlprhsnrbnf.
N fn f n Anrr Anrrhr hrn: n: ^uh lnot lnothomn homn sbhlprh hf phrdbf kh hmrhsnk`s kh Abhoabns A`lhrabnfhs
•
p`rquh o`s ngrh k`s puhrtns, n fn hlprhsnrbnf y fn k`ahoabn. Blpfhlhotnr fbgr`s natunfbznk`s quh hstâo na`rkh n fns o`rlns y
•
natunfbznab`ohs khf pnìs, pnrn quh sh thomn lîs a`o`ablbhot` ho pr`ahkblbhot`s y fhyhs. Nf Ns Nshs` hs` r: ^uh sbhl sbhlprh prh sbmn sbhok` uon phrs`on rhsp`osngfh, khkbank` n su trngnj` y
•
quh lnothomn hs`s mrnokhs vnf`rhs l`rnfhs, âtba`s y pr`dhsb`onfhs. Yîmbon 75
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
TBBB.
GBGFB@MWNDÌN
Fnm`s, H. k. (79>5). Lnounf kh Yuhst`s. Ae`futhan.
Fnm`s, H. k. (79>5). Whshþn Ebstñrtban y Mhohrnfbknkhs kh Hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s. Ae`futhan.
XYODL. (7979). Muì`o Lht`k`fñmba` kh fn Yrîatban Nklbobstrntbvn A`otngfh (YNA). [hmuabmnfpn.
Yîmbon 72
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
BU.
NOHU@Q
A`otrnt` kh Nkehsbño Hfng`rnabño kh A`otrnt`s kh Nkehsbño pnrn f`s afbhoths kh fn hlprhsn quh s`fbabtno hsth shrvbab`.
Yîmbon 19
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Bfustrnabño 1 A`otrnt` kh Nkehsbño
Khafnrnabño Jurnkn Hjhlpf` khf ffhonk` kh uo d`rlnt` kh Khafnrnabño Jurnkn pnrn uo` kh f`s afbhoths kh fn hlprhsn. Yîmbon 1>
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Bfustrnabño ; Khafnrn Khafnrnabño abño Jurnkn
Yîmbon 17
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Yns`s Yn s`s p nrn ffhon ffhonk` k` k h s`fbabtuk k h a`otrnt` kh nkehsbño >-Bomrhsnr n fn pfntnd`rln 7-Ffhonr f`s knt`s mhohrnfhs rhquhrbk`s
Bfustrnabño 8 Yns`s pnrn ffhonk` ffhonk` kh Q`fbabtuk kh A`otrnt` kh Nkehsbño > 1-Anrmnr f`s k`aulhot`s hsphabdbank`s ;-Ffhonr @gshrvnab`ohs
Bfustrnabño 4 Yns`s pnrn ffhonk` ffhonk` kh Q`fbabtuk kh A`otrnt` kh Nkehsbño 7 Yîmbon 11
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
8-Qhfhaab`onr hf tbp` kh phrs`on 4-Nahptnr fns afîusufns.
Bfustrnabño Bfustr nabño = Yn Yns`s s`s p nrn ffhonk` kh Q Q`fb `fbtuk tuk kh A`otrnt` kh Nkehsbñ Nkehsbño o1
Yîmbon 1;
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Khafnrnabño Úoban D`rlnt` a`lpfht` kh uo afbhoth quh s`fbabtñ hf trîlbth kh uon Khafnrnabño Úoban
Bfustrnabño 5 Khafnrnabño Úoban
Yîmbon 18
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Khafnrnabño Jurnkn Hfng`rnabño kh pnrn f`s afbhoths kh Khafnrnab`ohs Jurnkns.
Bfustrnabño 2 Khafnrnabño Jurnkn Yîmbon 14
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Khafnrnabño Kh afnrnabño Ju rnkn kh BBosarbp osarbp abño nf Wâ Wâmblho mblho kh Dnaturnabño Hfng`rnabño pnrn f`s afbhoths kh Khafnrnab`ohs Jurnkns kh Bosarbpabño nf Wâmblho kh Dnaturnabño.
Bfustrnabño Bfustr nabño >9 K Khafnrnabño hafnrnabño Ju rnkn kh Bosarb pab pabño ño nf Wâmblho Wâmblho kh D Dnaturnabñ naturnabñ o
Yîmbon 1=
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
[ngfn [n gfn kh Npfbanabño kh Blpuh Blpuhst`s st`s Npfbanabño kh blpuhst`s n s`fbtuk kh f`s afbhoths ho f`s shrvbab`s quh a`otrntn n fn hlprhsn
Bfustrnabño >> [ngfn kh Npfbanabño kh Blpuhst`s
Yîmbon 15
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Hstnk` kh Whsuftnk`s Hfng`rnabño kh Hstnk`s kh Whsuftnk` nf afbhoth Îomhf Nk`fd` Lhok`zn
Bfustrnabño Bfustr nabño >7 H Hstnk` stnk` k kh hW Whsuftnk`s hsuftnk`s
Yîmbon 12
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Gnfnoah Mhohrnf Hfng`rnabño kh Gnfnoah Mhohrnf nf afbhoth Îomhf Nk`fd` Lhok`zn
Bfustrnabño Bfustr nabño >1 Gnfnoah Mh Mhohrnf ohrnf Yîmbon ;9
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Fbgr` kh Thotns Hfng`rnabño kh uo fbgr` kh Thotns nf ohm`ab` kh A`lbkns y Ghgbkns kh fn Qbhrrn Q. kh W.F.(A`rpus Andâ), shmúo fns hsphabdbanab`ohs phkbkns p`r hf afbhoth. afbhoth.
Bfustrnabño >; Fbgr` kh Thotns Fbgr` kh A A`lprns `lprns Yîmbon ;>
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Hfng`rnabño kh uo fbgr` kh A`lprns nf ohm`ab` kh A`lbkns y Ghgbkns kh fn Qbhrrn Q. kh W.F.(A`rpus Andâ), shmúo fns hsphabdbanab`ohs hs phabdbanab`ohs phkbkns p`r hf afbhoth.
Bfustrnabño >8 Fbgr` kh A`lprns
Khpnrtnlh Kh pnrtnlhot` ot` kh Nklbob strnabño
Yîmbon ;7
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Whabgbhok` nshs`rìn y a`fng`rnok` a`o trngnj`s nklbobstrntbv`s kh fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s.
Bfustrnabño >4 K Khpn hpnrtnlh rtnlhot` ot` kh Nklbobs trnabño
Nsbs Ns bstho tho th k h Nk Nklb lbo o bstr bs trnab nabño ño Whnfbznabño kh trngnj`s hoa`lhoknk`s p`r f`s afbhoths ho hf puhst` kh nsbsthoabn kh Nklbobstrnabño.
Bfustrnabño >= Nsbsthoth kh Nklbobs trnabño Khpnrtnlhot` kh A`otngbfbknk Yîmbon ;1
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
A`fng`rnok` a`o trngnj`s a`otngfhs ho fn hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s.
Bfustrnabño Bfustr nabño >5 K Khpnrtnlhot` hpnrtnlhot` kh A A`otngb `otngbfbknk fbknk
Yîmbon ;;
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Lnounf kh Nthoabño nf Afbhoth
‖Hlprhsn kh Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“ Nut`r:
Yîmbon ;8
Anrf`s Nfdrhk` Wubz Lnrnkbnmn
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
A@O[HOBK@ BO[W@KXAABÑO ............................................................................................ ................................................................................................. ..... ;= @GJH[BT@Q .................................................................................... ......................................................................................................... ..................... ;5 @gjhtbv` mhohrnf m hohrnf ........................................................................................... ................................................................................................ ..... ;5 @gjhtbv`s hsphaìdba`s: ....................................................................................... ;5 XOBKNK >: HF AFBHO[H/ FN AFBHO[N ................................................................ 89 >.> °Añl` hvnfún hf afbhoth/ fn afbhotn tu shrvbab`0 ........................................... 89 >.7 Fn blp`rtnoabn kh snghr lbrnr, hsauaenr y prhmuotnr nf afbhoth .................. 8> >.1 Fn a`luobanabño a`o hf afbhoth/ fn afbhotn ................................................... ................................ ................... 87 >.1.> A`luobanabño vhrgnf ............................................................................ 87 >.1.7 A`luobanabño o` vhrgnf ....................................................................... 81 XOBKNK 7: ANFBKNK R YW@AHQ@Q KHF QHWTBAB@ NF AFBHO[H .................... 88 7.> Fns ohahsbknkhs khf a`osulbk`r/ kh fn a`osulbk`rn ................................. 88 7.>.7 [bp`s kh afbhoths/ns y añl` trntnrf`s .................................................... 88 7.7 Hvnfunabño khf a`lp`rtnlbhot` kh k h nthoabño ............................................... 8= 7.1. L`tbvnabño y rha`lphosns ......................................................................... 85 XOBKNK 1: YNQ@Q YNWN XON HUAHFHO[H HUA HFHO[H N[HOABÑO NF/FN AFBHO[H ....... 82 XOBKNK ;: °^XÂ ENWÌNQ A@O F@Q WHAFNL@Q KH [XQ AFBHO[HQ/NQ0 ..... 4> XOBKNK 8: KHQAWBYABÑO KH F@Q QHWTBAB@Q ^XH QH @DWHAHO ............... 47 8.> Khafnrnab`ohs nounfhs. ............................................................................... 47 8.7 A`otrnt` kh nkehsb`ohs. ............................................................................. 47 8.1 Hfng`rnabño kh fbgr`s a`otngfhs kbmbtnfhs. ................................................... 4; 8.; Qhrvbab`s kh nukbt`rbn. ................................................................................. 44 Yîmbon ;4
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
> BO[W@KXAABÑO BO[W@KXAABÑO Hf prhshoth ‖LNOXNF KH N[HOABÑO NF AFBHO[H“ tbhoh a`l` `gjhtbv` `gjhtbv ` pr`p`ohr nf phrs`onf kh fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìns Wugì Fnm`s“ nfmuons auhstb`ohs rhfntbvns n fn nthoabño nf afbhoth nf l`lhot` kh vhokhr uo khthrlbonk` pr`kuat` ` shrvbab`, a`o fn hxphatntbvn kh quh sh a`lprhokn fn blp`rtnoabn kh lhj`rnr fns engbfbknkhs y khstrhzns ho fn rhfnabño a`o f`s y fns afbhoths. Hsth Lnounf a`lprhokh aboa` uobknkhs gîsbans ho fns quh hf phrs`onf puhkn bkhotbdbanr sbtunab`ohs quh p`krìno suahkhr ho f`s ohm`ab`s ho fns prîatbans kh nthoabño n f`s afbhoths. Ho fn prblhrn uobknk sh ng`rkn uon khdbobabño kh f` quh hs ‖afbhoth“ y f`s hfhlhot`s afnvh quh gusano f`s afbhoths nf l`lhot` kh naukbr n uo hstngfhablbhot` pnrn fn pr`vbsbño kh gbhohs y/` shrvbab`s. Nkhlîs, sh khluhstrn fn blp`rtnoabn kh `gshrvnr fns trhs aunfbknkhs kh uo guho hlpfhnk`: lbrnr, hsauaenr y prhmuotnr. Ho fn shmuokn uobknk sh hoshþn hf pr`ahs` kh `rmnobznr hf shrvbab` kh nthoabño nf afbhoth, k`okh sh khstnano f`s trhs hfhlhot`s afnvh pnrn uo hdbabhoth pr`ahs`. Nsì lbsl` sh khtnffno f`s tbp`s kh afbhoths y fn d`rln ho añl` trntnrf`s. Ho fn thrahrn uobknk sh khtnffno f`s pns`s quh khgh `gshrvnr uo/n hlprhokhk`r/n pnrn prnatbanr uon hxahfhoth nthoabño a`o sus afbhoths, pnrn f`mrnr rhsuftnk`s p`sbtbv`s ho fn rhnfbznabño kh f`s pr`kuat`s kh fn hlprhsn. Ho fn aunrtn uobknk khf Lnounf sh hstngfhaho nfmuons pnutns pnrn rhsp`okhr n f`s rhafnl`s kh f`s/ns afbhoths, trntnok` kh hoa`otrnr fns lhj`rhs s`fuab`ohs quh rhvbhrtno ho hf lhj`r prhstbmb` pnrn fn hlprhsn. Yîmbon ;=
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Ho fn qubotn uobknk sh kn uon khsarbpabño khtnffnkn pns` n pns` kh f`s shrvbab`s quh `drhah fn hlprhsn, bfustrnk` a`o blîmhohs kh f`s pr`ahkblbhot`s quh sh rhnfbzno ho ankn shrvbab`, a`o hf dbo kh hjhlpfbdbanr nf ouhv` hlpfhnk` s`grh hf pr`ahs` n shmubr kh f`s pr`mrnlns quh utbfbzn fn hlprhsn.
7 @GJH[BT@Q @GJH[BT@Q
7.> @gjhtbv` mhohrn m hohrnff
@drhahr nf nf phrs`onf kh fn hlprhsn kh ‖Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s“ uo s`p`rth thñrba` s`grh f`s nsphat`s rhfnab`onk`s a`o fn nthoabño nf afbhoth, pnrn quh boa`rp`rho ho d`rln hdbabhoth fns guhons prîatbans nf l`lhot` kh bothrnatunr a`o sus afbhoths, lhkbnoth fn blpfhlhotnabño kh vnrb`s lhanobsl`s y hstrnthmbns a`o fn sblufnabño kh natbvbknkhs prîatbans.
7.7 @gjhtbv`s hsph hsphaìdba`s: aìdba`s:
>. A`o`ahr f` quh f`s afbhoths ohahsbtno pnrn pnrn shotbrsh sntbsdhae`s. sntbsdhae`s. 7. Bkhotbdbanr f`s tbp`s kh kh afbhoths, pnrn snghr añl` trntnrf`s, ho hf l`lhot` `p`rtuo`. 1. Khthrlbonr quâ lhkbkns lhkbkns t`lnr aunok` hxbstho hxbstho rhafnl`s kh f`s afbhoths. ;. Khsarbgbr pns` n p`s` f`s shrvbab` quh `drhah juot` n f`s pr`mrnlns quh utbfbzn fn hlprh kh ‖Qhrvbab`s A`otngfhs y Nshs`rìn Wugì Fnm`s“. Fnm`s“.
Yîmbon ;5
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Yîmbon ;2
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
XOBKNK XO BKNK >: HF AFBHO[ AFBHO[H( H(N N) 1 XOBKNK >: HF AFBHO[H/ FN AFBHO[N AFBHO[N Hs aunfqubhr phrs`on quh tbhoh uon ohahsbknk ` khsh` p`r sntbsdnahr, y quh tbhokh n s`fbabtnr y utbfbznr f`s shrvbab`s grboknk`s p`r uon hlprhsn ` phrs`on quh `drhah kbae`s shrvbab`s.
F`s auntr` dnat`rhs pnrn uon guhon nthoabño nf afbhoth s`o: ✑
Yrhshotnabño phrs`onf
✑
Q`orbsn
✑
Nlngbfbknk
✑
Hkuanabño
Fn nthoabño nf/fn afbhoth, fn hxahfhoabn ho hf shrvbab` a`ostbtuyh uon kh fns gnshs duoknlhotnfhs pnrn hf âxbt` y khsnrr`ff` kh uon hlprhsn ho hf lhrank`.
1.> >. >.> > °A °Añl` ñl` hvnfún h hff af bhoth/ fn afbhotn tu shrvb shrvbab` ab`0 0 Nthoabño y shrvbab` o` s`o f` lbsl`, hf afbhoth ` fn afbhotn sh dbjn ho t`k`s f`s khtnffhs y rhnaab`on noth hff`s. Khghs a`o`ahr a `o`ahr f`s aboa` hfhlhot`s gîsba`s n vnf`rnr pnrn lnothohr uo hdbabhoth a`otr`f s`grh f`s pr`ahs`s kh nthoabño nf afbhoth. F`s hfhlhot`s gîsba`s n thohr ho auhotn s`o:
Yîmbon 89
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Hfh Hfhlhot`s lhot`s tnombgfhs: tnombgfhs: A`l` A`l` fns bostnfnab`ohs y f`s hqubp`s kh fn hlprhsn,
•
fn prhshotnabño khf phrs`onf, f`s lnthrbnfhs kh a`luobanabño y fn hxebgbabño kh f`s pr`kuat`s. Aulpfblbhot`: Blpfban Aulpfblbhot`: Blpfban khsnrr`ffnr hf shrvbab` pr`lhtbk` `p`rtuonlhoth, hs khabr, f` quh hf/fn vhokhk`r/n `drhah ho pnfngrns f` aulpfn a`o fn hotrhmn
•
khf pr`kuat` ` shrvbab`. Kbsp`sbabño: Kbsp`sbabño: Hs nyuknr n f`s/ns afbhoths/ns n hsa`mhr hf pr`kuat`,
•
pr`p`rab`oîok`fhs uon nshs`rìn pnrn quh sh sbhotn sntbsdhae`s/ns. Aunfbknkhs khf phrs`onf: F`s/ns phrs`onf: F`s/ns vhokhk`rhs/ns khgho khl`strnr quh s`o
•
a`lphthoths ho su trngnj` y anpnahs kh bospbrnr a`odbnozn. Hlpntìn: Hlpntìn: F`s/ns vhokhk`rhs/ns khgho a`o`ahr nf afbhoth/fn afbhotn,
•
hothokhr sus ohahsbknkhs y lnothohr a`o âf/hffn uon a`luobanabño p`sbtbvn y phrlnohoth.
1.7 >. >.7 7 Fn blp` blp`rtnoab rtnoabn n kh snghr lbrnr, hsauaenr y pr prhmuotnr hmuotnr nf afbhoth afbhoth Lbrh •
•
•
Aunok` usthk ntbhokh
Hsauae h •
Ouoan sh khgh
Yrhmuoth Aunok` usthk enah
•
n nfmubho, hvbth
bothrrulpbr n uo/n
prhmuotns gbho
khsvbnr fn lbrnkn kh
afbhoth lbhotrns
phosnkns, nshmurn nf
su `yhoth. Qb sus `j`s sh
•
engfn. Hsphrh enstn quh
afbhoth/n a`o qubho engfn quh usthk hs
kbstrnho, su lhoth
enyn thrlbonk` kh
anpnz kh nonfbznr y
tnlgbâo f` enrî.
engfnr, pnrn nyuknrf`.
lnohjnr fn tnrhn
Hvbth kbstrnaab`ohs y
•
Whauhrkh quh aunok`
utbfbah sus `j`s y `ìk`s
hf/fn afbhoth hstî
pnrn a`oahotrnr su
engfnok`, tnlgbâo
nthoabño.
hstî a`lprnok`.
nsbmonkn.
Yîmbon 8>
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Whauhrkh:
1.1 >. >.1 1 Fn a`luo banabñ banabño o a`o hf afb hoth/ fn afbhotn afbhotn Ho fn nthoabño nf afbhoth uo` kh f`s nsphat`s lîs blp`rtnoths hs fn A@LXOBANABÑO, puhs hs fn gnsh kh fns guhons rhfnab`ohs a`o hf afbhoth/ fn afbhotn, âstn a`osbsth ho: fn trnoslbsbño kh bod`rlnabño khskh uo hlbs`r, enstn uo rhahpt`r, p`r lhkb` kh uo anonf.
Ho fn a`luobanabño a`o hf afbhoth/ fn afbhotn khghl`s prhstnr nthoabño tnot` n fn a`luobanabño vhrgnf a`l` n fn o` vhrgnf.
1.1.> 1.1 .> >.1. >.1.> > A`luo banab ño vhrg vhrgnf nf
Fn a`luobanabño vhrgnf utbfbzn pnfngrns engfnkns ` hsarbtns pnrn trnoslbtbr hf lhosnjh, âstn khgh shr a`ehrhoth a`o fn ‖vìn `rnf“. `rnf“. Nsphat`s quh khgh aubknr: Hf v`fulho ` bothosbknk kh fn v`z: v`z: Nf mrbtnr sh pr`kuaho s`obk`s luy
•
khsnmrnkngfhs. Aunok` fn bothosbknk kh fn v`z kbslbouyh, hf nlgbhoth sh enah a`odbkhoabnf. Ouoan sh engfnrî ho v`z khlnsbnk` nftn. Hf nahot` nahot` : En kh utbfbznrsh pnrn pr`ouoabnr a`o afnrbknk.
•
Hf t`o` y fn hot`onabño: O` hot`onabño: O` hs a`ovhobhoth lnothohr hf lbsl` t`o` ho fn
•
a`ovhrsnabño, ankn l`lhot` rhqubhrh abhrtn hot`onabño prhk`lbonoth. Hf us` khf fhomunjh: O` fhomunjh: O` hs a`ovhobhoth utbfbznr thaobabsl`s ` vufmnrbsl`s
•
a`o hf afbhoth/ fn afbhotn. Xtbfbznok` hf fhomunjh a`rrhatnlhoth, ehl`s kh nknptnro`s n su v`angufnrb` y a`f`anro`s n su obvhf. Yîmbon 87
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Qnghr hsauaenr: Hsauaenr hsauaenr: Hsauaenr o` a`osbsth sblpfhlhoth ho anffnrsh y `ìr. Xon
•
hsauaen hdbanz hs uo lhkb` pnrn hstngfhahr hf afbln kh a`odbnozn hotrh hf afbhoth/ fn afbhotn y hf vhokhk`r/ fn vhokhk`rn.
1.1.7 1.1 .7 >.1. >.1.7 7 A`luo banab ño o` vhrgnf vhrgnf
Hsth tbp` kh a`luobanabño ffnlnk` ‖fhomunjh a`rp`rnf“, sh pr`kuah ho sbtunabño anrn n anrn, yn quh fn a`luobanabño hs n pnrtbr kh f`s mhst`s quh hxprhsno hl`ab`ohs y shotblbhot`s. F`s lhosnjhs o` vhrgnfhs puhkho aulpfbr vnrbns duoab`ohs: ➧
Whhlpfnznr fns pnfngrns.
➧
Whphtbr f` quh sh kbah (nkbñs a`o pnfngrns y nkbñs a`o fn fn lno`).
Whauhrkh
Ns phat` pha t` s q uh khgh k hgh aub a ub knr
Hxprhsbño dnabnf: dnabnf: Ynrn hf/fn vhokhk`r/n hs a`ovhobhoth a`oshrvnr fn
•
s`orbsn, puhs khluhstrn nauhrk` y hothokblbhot` a`o qubhohs fn bothranlgbno. A`otnat` `aufnr: `aufnr: Fn lbrnkn puhkh ngrbr ` ahrrnr f`s anonfhs
•
a`luobantbv`s. Hs uon shþnf kh a`luobanabño, lbhotrns quh uon lbrnkn kbrhatn, phr` o` bosbsthoth, ob dbjn, puhkh shr uo mrno np`y` ho fn sbtunabño kh a`luobanabño a`o hf/fn afbhoth/n.
Yîmbon 81
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Mhst`s y l`vblbhot`s a`o hf auhrp`: auhrp` : Kh t`kns fns pnrths khf auhrp` fns
•
lno`s s`o fns quh lîs nlpfìno fn hxprhsbvbknk khf r`str`, yn quh n vhahs a`otrbguyho n hsafnrhahr ho lhosnjh vhrgnf p`a` afnr`. Y`sturn a`rp`rnf: Whdfhjn a`rp`rnf: Whdfhjn natbtukhs s`grh uo` lbsl` y su rhfnabño a`o f`s/ns
•
khlîs.
Yîmbon 8;
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
XOBKNK 7: ANFBKNK AN FBKNK R YW@AHQ@Q YW@AHQ@Q KHF QHWTBAB@ QHWTBAB@ NF AFBHO[H A`osbkhrn f`s sbmubhoths hfhlhot`s duoknlhotnfhs, nf enahr uo shmublbhot` kh f`s pr`ahs`s kh nthoabño nf afbhoth. Hfhlhot`s: Khthrlbonabño kh fns ohahsbknkhs khf afbhoth.
`
Hvnfunabño kh shrvbab` kh anfbknk.
`
Noîfbsbs kh rha`lphosns y l`tbvnabño.
`
1.; 7.> 7.> Fns ohah ohahsbknkhs sbknkhs khf a`osu lbk`r/ kh fn a`osulbk` a`os ulbk` rn rn Yrhmuotnrsh a`l` hlprhokhk`r/n f` sbmubhoth: 7.>. 7.>.> > °^ °^ubâohs ubâohs s`o s `o lbs afbhoths/ns0: afbhoths/ns0: Khthrlbonr Khthrlbonr a`o quâ tbp`s kh phrs`ons vn n trntnr ho fn hlprhsn. 1.;.> 1.; .> 7.>. 7.>.7 7 [bp`s kh afb hoths/ns y añ añl` l` trntnrf`s
afbhoths hs [bp`s kh afbhot Hf afbhoth kbsautbk`r
Anrnathrìstba An rnathrìstbans ns Q`o nmrhsbv`s p`r onturnfhzn y shmurnlhoth o` hstnrîo
°Añl` °A ñl` trntnrf`s trntnrf`s0 0 -Q`fbabtnrfh su `pbobño. -Engfnr sunvhlhoth phr`
kh nauhrk` p`r ankn
dbrlh.
a`sn quh kbmnl`s.
-A`oahotrnr fn a`ovhrsnabño ho f`s puot`s ho quh kh nauhrk`.
Hf afbhoth ho`jnk`
O` eny quh ohmnr su
-O` p`ohrsh n fn
ho`j`. Hvbtnr khabrfh, ‖O`
khdhosbvn.
eny l`tbv` pnrn -Anflnr hf ho`j`. Yîmbon 88
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
ho`jnrsh“. ho`jnrsh“.
-O` eny quh pr`lhthr f` quh o` sh puhkh aulpfbr. -Eny quh shr s`fbknrb`. -Ohm`abnr uon s`fuabño.
Hf afbhoth a`ovhrsnk`r
Hstns phrs`ons puhkho
-O` eny quh trntnr kh
`aupnr luae` kh ouhstr` snaîrshf` kh hoabln. tbhlp`.
-Qh khgh khl`strnr bothrâs y thohr uo p`a` kh pnabhoabn.
Hf afbhoth `dhosbv`
Aunok` thohl`s uon phrs`on `dhosbvn khfnoth
-F` lhj`r hs shr nlngfh, hxahpab`onflhoth
hs luy dîabf v`fvhrsh
nlngfh.
‖brñoba`“ ¡O@ F@ F@ ENMN! Hf afbhoth bodhfbz
Hotrno ho uo ohm`ab` y
-O` eny quh bothotnr
enaho hstn ndbrlnabño:
anlgbnrf`s.
‖Hst`y shmur` quh o` tbhoho f` quh gusa`“. gusa`“.
-Qh khgh pr`aurnr lhj`rnr fn sbtunabño. -L`strnrsh nlngfh y a`lprhosbv`. -[rntnr kh a`fng`rnr y sntbsdnahr f` quh hstîo gusanok`.
Hf afbhoth quh sbhlprh sh
O` eny onkn quh fh
-Eny quh nsulbr quh hs
quhjn.
musth. Hf shrvbab` hs
pnrth kh su phrs`onfbknk.
lnf`, f`s prhab`s s`o Yîmbon 84
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
anr`s, hta.
-Qh khgh bothotnr shpnrnr fns quhjns rhnfhs kh fns dnfsns.
Hf afbhoth hxbmhoth.
Hs hf quh bothrrulph y
-Eny quh trntnrf`s a`o
pbkh nthoabño bolhkbntn.
rhspht`, phr` o` naahkhr n sus khlnokns.
Hf afbhoth a`quhthnk`r.
Fns bosbounab`ohs,
-Qh khgh lnothohr uon
a`lhotnrb`s quh rhnfbzn
natbtuk anflnkn, ugbankn
puhkho pr`vhobr tnot` kh
y pr`dhsb`onfbsl` ho
e`lgrhs a`l` lujhrhs.
t`k` l`lhot`. -Nyuknrfhs n hoa`otrnr f` quh gusano y nsì sh vno f` lîs rîpbk` p`sbgfh.
Hf afbhoth quh o` engfn y
Hs anffnk` y o`
-Eny quh thohr pnabhoabn
hf afbhoth bokhabs`.
lhoab`on nf vhokhk`r f`
y nyuknrf`s.
quh qubhrh a`lprnr.
-Qumhrbrfhs nfthrontbvns y a`fng`rnr ho fn khabsbño kh a`lprn.
7.>.1 °^uâ gusanrîo fns phrs`ons -afbhoths- a`o fns quh trnt` 0 [rntno kh khthrlbonr fns ohahsbknkhs quh l`tbvno fn gúsquhkn kh uo pr`kuat` ` shrvbab`s, pnrn f` aunf gusano sntbsdnaabño a`o hf pr`kuat` y nthoabño.
1.8 7.7 Hvnfunabño khf a`lp`rtnlbhot` kh nthoabño [bhoh quh vhr a`o fn pnrth kh nthoabño khf afbhoth. N a`otbounabño, sh prhshotno nfmuons rhmfns blp`rtnoths pnrn fn phrs`on quh ntbhokh: Yîmbon 8=
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
L`strnr nthoabño.
`
[hohr uon prhshotnabño nkhaunkn.
`
Nthoabño phrs`onf y nlngfh.
`
[hohr n lno` fn bod`rlnabño nkhaunkn. ` Hxprhsbño a`rp`rnf y `rnf nkhaunkn.
`
Whauhrkh:
1.4 7. 7.1. 1. L`tbvnabñ o y rrha`lphosns ha`lphosns Qb tbhoh hlpfhnk`s/ns ho su ohm`ab`, lnothohrf`s l`tbvnk`s hs duoknlhotnf ho fn nthoabño nf afbhoth. Hf îobl`, fn kbsp`sbabño kh nthoabño y fns a`lphthoabns onaho kh k`s dnat`rhs duoknlhotnfhs: 7.1. 7.1.>. >. Tn Tnf`r f`rnabño nabño khf ttrngnj`: rngnj`: Eny Eny quh snghr vnf`rnr hf trngnj` rhnfbznk` p`r ankn vhokhk`r/n. Bostrulhot`s: Yuhkh shr uon rhluohrnabño l`ohtnrbn nkbab`onf, sbsthlns Bostrulhot`s: Yuhkh
•
kh g`o`s ` a`lbsb`ohs. Hjhlpf`: Qb Hjhlpf`: Qb sh vhokh uon anotbknk hxtrn kh pr`kuat`s, sh fh hotrhmnrî nf/fn vhokhk`r/n uo kbohr` hxtrn a`l` a`lbsb`ohs, n pnrth kh su suhfk`.
•
7.1.7. L`tbvnabño: Qh L`tbvnabño: Qh khgho lnothohr l`tbvnkns n fns phrs`ons quh hjhraho h jhraho fn nthoabño nf afbhoth. Bostrulhot`s: Boahotb Boahotbv`s v`s ho hf ohm`ab`, a`okbab`ohs fng`rnfhs lhj`rhs,
•
tnffhrhs kh l`tbvnabño, bothmrnabño, kboîlbans kh pnrtbabpnabño hta. Hjhlpf`: Whnfbznr rhuob`ohs kh bothmrnabño k`okh f`s/ns trngnjnk`rhs/ns
•
pnrtbabpho ho fns natbvbknkhs quh fhs bothrhsn. Yîmbon 85
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
; XOBKNK 1: YNQ@Q YNWN XON HUAHFHO[H N[HOABÑO NF/FN AFBHO[H AFBHO[H Khghs thohr ho auhotn f`s sbmubhoths puot`s:
>
L`strnr nthoabño3 pnrn quh uo ohm`ab` duoab`oh khgbknlhoth f` prblhr` n rhnfbznr ho hf l`lhot` quh bomrhsn uo/n afbhoth/n hs khl`strnrfh quh pnrn usthk hs uon phrs`on blp`rtnoth.
Ans` >: Xsthk vn n a`lprnr znpnt`s pnrn su ebj`, y sngh quh hxbstho vnrb`s a`lhrab`s ho fn abuknk quh sh khkbano n fn vhotn kh znpnt`s pnrn obþ`s/ns y khabkh hotrnr n uon tbhokn ho auyns vbtrbons eny l`khf`s luy bothrhsnoths. Nf hotrnr, usthk rha`rrh fn tbhokn sbo quh onkbh f` ntbhokn, °quâ enrìn0 Qh rhtbrn kh fn tbhokn y gusan f`s znpnt`s ho `trn Qh nahran enstn k`okh f`s/ns vhokhk`rhs/ns y prhmuotn
[hohr uon prhshotnabño nkhaunkn3 uo/n afbhoth/n hs luy `gshrvnk`r/n y pnrn onkn fh mustno quh hf/fn vhokhk`r/n khsaubkh su blnmho.
7
Ans` 7: Qb Xsthk vn n a`lprnr uons fbgrns kh p`ff` pnrn hf nfluhrz` y ho fn tbhokn, fn vhokhk`rn hstn khsnrrhmfnkn y nf vhokhrfh hf p`ff` hsth tbhoh nfmuons pfulns y sh f` hotrhmno ho uon duokn quh sh vh p`a` fblpbn °Xsthk quâ enrìn0: T`fvhrìn n a`lprnr ho hf lbsl` fumnr. Gusan uon ouhvn tbhokn k`okh a`lprnr p`ff`. Yîmbon 82
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Nthoabño phrs`onf y nlngfh3 Hf/fn afbhoth/n hs su pugfbabknk mrntubtn, sb hs nthokbk` kh d`rln a`rkbnf3 hsth kbrî n t`k`s/ns f` gbho quh duh rhabgbk` ho su ohm`ab` y hs lîs pr`gngfh o` s`f` quh rhmrhsh sbo` quh trnbmn n lîs
1 afbhoths.
Ans` 1: Qb Xsthk vn n rhnfbznr sus a`lprns n fn tbhokn kh fn hsqubon y f` ntbhokho khspuâs kh uo guho tbhlp` y kh lnfn mnon kbabhok` drnshs a`l` ‖quh vn n ffhvnr“ ` ‖s`o `ae` `ae` kñfnrhs y o` thom` suhft`“, usthk °quâ kbrìn nahran kh añl` f`
nthokbhr`o0 ^uh o` sngho trntnr nf/fn afbhoth/n y quh o` v`fvhrî ^uh hs o`rlnf quh f` ntbhokno nsì
Yîmbon 49
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
8 XOBKNK ;: °^XÂ ENWÌNQ ENWÌN Q A@O F@Q WHAFN WHAFNL@Q L@Q KH [XQ [XQ AFBHO[HQ/NQ0 AFBHO[HQ/NQ0 Khghl`s trntnr fns rhafnlnab`ohs npfbanok` f`s sbmubhoths pns`s:
>
Hsauae nr nthotnlh nthotnlhoth. oth. Khjnr quh hf/fn afbhoth/n hxp`omn su puot` kh vbstn y f`s l`tbv`s quh fh bokuaho n quhjnrsh.
Whsphtnr Wh sphtnr fn `p bobñ o khf/fn afbhoth/n. No`tnr ho uo pnphf t`k`s f`s knt`s np`rtnk`s np `rtnk`s p`r hf/fn afbhoth/n (ho ans` kh shr ohahsnrb`), l`strnok` bothrâs p`r sus `pbob`ohs.
7 1 ;
A`lpr`lhthrsh Qb fn rhafnlnabño tbhoh s`fuabño, a`lpr`lhthrsh a`o hf/fn afbhoth/n bokbaîok`fhs d`rln y dhaen ho quh sh s`fuab`onrn hf pr`gfhln.
A`otr`fnr Whnfbznr hf shmublbhot` `p`rtuo` pnrn quh sh s`fuab`oh fn rhafnlnabño, ho ans` kh quh o` shnl`s o`s`tr`s kbrhatnlhoth f`s hoanrmnk`s kh enahrf`.
Yîmbon 4>
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
XOBKNK 8: KHQAWBYABÑO KH F@Q QHWTBAB@Q ^XH QH @DWHAHO @DWHAHO
8.> 8. 8.> > Khafnrnab`ohs nounfhs. nounfhs. Fn khafnrnabño nounf hs uo k`aulhot` `dbabnf ho hf quh fns phrs`ons dìsbans ` l`rnfhs, prhshotno uo rhp`rth kh t`kns fns `phrnab`ohs quh rhnfbznr`o kurnoth hf nþ` noth hf Qhrvbab` kh Nklbobstrnabño [rbgutnrbn (QN[).
Hs blp`rtnoth quh thomns afnr` quh fns dhaens y lnohrns kh rhnfbznr fn khafnrnabño, khphokhrî khf râmblho gnj` hf quh hstâs knk` kh nftn yn shn phrs`on dìsban ` phrs`on l`rnf. Ho hf ans` kh fns Yhrs`ons dìsbans y l`rnfhs, f`s rhqubsbt`s pnrn prhshotnrfn s`o WDA, A`otrnshþn khf QN[ y dbrln.
8.7 8. 8.7 7A A`ot `otrnt` rnt` kh nkehsb`ohs. nkehsb` ohs. A`otrnt` kh nkehsbño ` a`otrnt` p`r bmunfhs hs nquhf a`otrnt` quh sh rhknatn p`r uon s`fn kh fns pnrths y hf nahptnoth sblpfhlhoth sh nkebhrh ` o` nf lbsl`, nahptnok` ` rhaenznok` hf a`otrnt` ho su bothmrbknk. Qh f` suhfh ffnlnr "a`otrnt` kh nkehsbño" a`oduokbhok` hf tbp` kh a`otrnt` a`o fn d`rln kh ahfhgrnabño. Xo a`otrnt` kh a`osul` hs ahfhgrnk` p`r nkehsbño. Qb gbho fn ahfhgrnabño p`r nkehsbño suhfh knrsh ho a`otrnt`s kh a`osul` o` quhkn hxafubkn ho fn a`otrntnabño sbomufnr hotrh `dhrhoth y nahptnoth.
Yîmbon 47
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Qh f`s ffnln ¨a`otrnt`s p`r nkehsbño¨ p`rquh fn phrs`on o` pnrtbabpn ho fn rhknaabño khf a`otrnt`, s`f` nkebhrh a`o su dbrln, hs khabr, hf a`otrnt` hstî prhkhdbobk` p`r hf pr`vhhk`r y hf a`osulbk`r khgh nkehrbr ` nahptnr a`o su dbrln
Yîmbon 41
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
f` pr`puhst`, sbo p`sbgbfbknk kh l`kbdbanr hsth a`otrnt`, o` `gstnoth, sbhlprh khgh hstnr dbrlnk` p`r nlgns pnrths, pnrn quh shn vîfbk`.
8.1 8.1 8.1 Hfn Hfng`rnabño g`rnabño kh fbgr` s a` otngfh otngfhss k bmbtnfhs. bmbtnfhs. F`s fbgr`s a`otngfhs s`o tnlgbâo a`o`abk`s a`l` fbgr`s kh a`otngbfbknk, a`lprhokho nquhff`s rhmbstr`s ` k`aulhot`s k`okh sh ffhvn kh lnohrn sbsthlîtban fns `phrnab`ohs quh sh rhnfbzno kurnoth uo phrì`k` khthrlbonk`, yn shn kbnrb`, lhosunf, nounf, shmúo shn hf ans` hst`s fbgr`s sh khgho ffhvnr kh nauhrk` nf anrîathr `gfbmnt`rb` u `pab`onf.
Kbae`s fbgr`s a`otngfhs, boafuyho nf lho`s uo rhmbstr` kh trnosnaab`ohs kbnrbns (fbgr` kbnrb`) y uo rhmbstr` kh naulufnabño kh snfk`s (fbgr` lny`r).
Yîmbon 4;
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
Fbgr` kh Thotns Thotns
Yîmbon 48
Yrîatban
Qhrvbab rvbab`s `s A`otngfhs y Ns hs`rìn W Wugì ugì Fnm`s klbobstrntbvn A`otngfh Qh
8.; 8.; Qhrvbab`s kh nukbt`rbn. nukbt`rbn. F`s shrvbab`s kh nukbt`rìn np`rtno uo puot` kh vbstn bokhphokbhoth nahran kh fns prîatbans a`otngfhs y f`s rbhsm`s kh ohm`ab` kh ouhstr`s afbhoths, pr`l`vbhok` fn trnospnrhoabn ho fn bod`rlnabño dbonoabhrn quh f`s kbvhrs`s mrup`s kh bothrâs e`y khlnokno.
Yîmbon 44
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