Monografia Contabilidad de Hidrocarburos

 

 Akiuctkh Ho Igo`igks Khlg`gstrktgvks Igo`igks Ie`tkdcos W Khlg`gstrktgvks  Osiuock Rreaosge`kc Ho Igo`igks Ie`tkdcos Ie`tkdcos

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................... .................. ................... .................................;; .......................;; Ye Yeig igoh ohkh kh ho Fg Fghr hrei eikr krdu dure ress hoc hoc Rorþ Rorþ (Y (YRF RF))..........

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Ye Yeig igoh ohkh kh @kig @kige` e`kc kc ho Lg Lg`o `orì rìk, k, Rotr Rotrùc ùcoe oe y OO`o `orm rmìk ìk (Y (Y@L @LRO RO))..................................;;

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Rorupotre......... ................... ................... ................... ................... .................. ................... ................... ................... ................... ........................... .................. ;4

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................... ................... ................... ................... .................. ................... ................... ................... ......................... ............... ;8 KYROIXEY IE IE@XKDCOY.........

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IE@I IE@IOR ORXE XEYY HO HO CCK K @GI @GI 91 HO HOXO XOTG TGET ETE E HOC HOC QKCE QKCET T HO HO CCEY EY KIXGQ KIXGQEY EY.....................;?

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................... ................... ................... ................... ................... ................... .................. ................... ............................ .................. ;7 KYROIXEY XÇI@GIEY.........

Rezes oxpcerkterges......... .................. .................. ................... ................... ................... ................... ................... ................... ................... ............................. ................... 42 Roraerkige`os......... ................... ................... .................. ................... ................... ................... ................... ................... ................... ..................................... ............................ 42 Tosorvks ho fghreikrdures.......... ................... ................... ................... ................... ................... .................. ................... ................... .......................... ................. 42 Horoifes ho oxpcerkigù`.......... ................... .................. ................... ................... ................... ................... ................... ................... .............................42 ....................42 Moecemìk ho Yuporigo................. ................ ................. ................ ................. ................ .......... 42 Yìslgik............... ................ ................. ................ ................. ................ ................. .............. ..... 42 .................. ................... ................... .................. ................... ................... ................... ................... .................................... ........................... 4; Cetos ho oxpcerkigù`.........

IE@IC_YGE@OY................. ................ ................. ................ ................ ................. ................ ............. 4;

 

IE@XKDGCGHKH HO FGHTEIKTD_TEY

G@XTEH_IIGE@ Oc hoskrrecce hoc Rreyoite Iklgsok, mrkigks k u` lkrie romuckterge preleter ho ck g`hustrgk hoc mks `kturkc (M@), ikldgù ck lktrgz o`ormçtgik prglkrgk hoc pkìs. Kholës, o` oc lu`he so poraoiige`kre` toi`ecemìks pkrk oxpcetkr mks y potrùcoe `e ie`vo`ige`kc y ho hgaìigc kiiose, quo porlgtgore` oxpk`hgr ho lehe oxpe`o`igkc ck eaortk lu`hgkc ho fghreikrdures. Oc sud soite soiterr ho ces fgh fghrei reikrd krdure uress cìq cìqugh ughes, es, o` pk pkrtgi rtgiuck uckr, r, ie ie`tr `trgdu gduyù yù ho lk`ork lk`ork glpertk`to kc hoskrrecce hoc pkìs hosho ces g`giges ho ck Topþdcgik. Oc roie`eiglgo`te ho ck rocovk`igk ho ostk g`hustrgk y su glpertk`to pkpoc o` ck oie`elìk poruk`k letgvk` ck ockderkigù` hoc proso`to cgdre, he`ho so pck`tok u`k rovgsgù` ho ck ovecuigù` fgstùrgik ho ck g`hustrgk ho ces fghreikrdures cìqughes y u` dkck`io ho ces kspoites oie`ùlgies y romuckterges quo ikrkitorgzk` kc sud soiter o` oc Rorþ. Oc o`ter`e lu`hgkc tkldgç` fk sghe ie`vucsge`khe per irgsgs ag`k`igorks ho kcik`io mcedkc, ksì iele per oc surmglgo`te ho preioses moepecìtgies y predcolks o` oc Lohge Ergo`to (per onolpce, ck Rrglkvork Ërkdo y ces ie`acgites krlkhes o` Kamk`gstë` y oc Mecae Rçrsgie). Ksglgsle, ck kpcgikigù` ho roaerlks oie`ùlgiks pkrk cgdorkcgzkr cks oie`elìks o` trk`sgigù` fk glpucskhe oc hoskrrecce ho pkìsos olormo`tos iele G`hgk, Ifg`k, Tusgk, cks `kige`os hoc suhosto ksgëtgie y Ourepk hoc Osto, y ho Cktg`eklçrgik (Drksgc, Ifgco, Ieceldgk y Rorþ). Iele ie`soiuo`igk, ck holk`hk ho lktorgks prglks y roiurses o`ormçtgies fk iroighe sesto`ghklo`to o` ces þctgles kûes o` tehe oc lu`he per ck oxpk`sgù` kiocorkhk ho cks kitgvghkhos prehuitgvks y su g`hustrgkcgzkigù`, ck lehor`gzkigù` oie`ùlgik hodghe kc kvk`io ho ces lorikhes, ksì iele ces preioses ho lgmrkigù` hoc iklpe k ck iguhkh y ck ie`soiuo`to ie`soiuo` to oxpcesgù` hoc ao`ùlo`e ho urdk`gzkigù` o` cks oie`elìks o` hoskrrecce. Oc kulo`te ho ck holk`hk ho ces fghreikrdures cìqughes fk ostgluckhe ck onoiuigù` ho hgvorses preyoites ho g`vorsgù` pkrk oc hosiudrglgo`te y oxpcetkigù` ho `uovks rosorvks ho potrùcoe y cìqughes ho mks `kturkc (CM@), ksì iele pkrk oxpk`hgr ck hgspe`gdgcghkh ho cks rosorvks ho hgaoro`tos nurgshgiige`os, rgiks o` roiurses `kturkcos o`ormçtgies.

 

LKTIE XOETGIE ;. CK EAOTXK Ck ikho`k ho vkcer ho ces fghreikrdures cìqughes (potrùcoe y sus horgvkhes y cìqughes ho mks `kturkc, CM@) ostë hgvghghk o` hes somlo`tes, oc upstrokl e –rìe krrgdk“ y oc hew`strokl e –rìe kdkne“. Cks kitgvghkhos g`icughks o` oc upstrokl se` ck oxpcerkigù` ho `uovks rosorvks y ck oxpcetkigù`, quo ie`sgsto o` ck oxtrkiigù` ho potrùcoe y/e mks `kturkc (M@). Lkyerlo`to so g`icuyo o` oc upstrokl oc trk`sperto ho fghreikrdures, per  onolpce, ecoehuites, mksehuites, tro`os, iklge`os tk`quo quo ces trk`spertk` k cks roag`orìks, k ck pck`tk ho arkiige`klgo`te e k ces puortes pkrk ielorige oxtorger. O` kcmu`ks icksgagikige`os oc trk`sperto so lo`ige`k ie` oc `eldro ho lghstrokl e –rìe lohge“. Oc somlo`te hew`strokl g`icuyo hosho ck roag`kigù` e arkiige`klgo`te hoc fghrei fgh reikrd krdure ure y su trk trk`sa `saerl erlkig kigù` ù` o` ces hgaoro hgaoro`to `toss ie ieldu ldustg stgdco dcos, s, oc trk`sp trk`spert ertoo y kclkio`klgo`te kclkio`klgo `te ho ostes þctgles, fkstk ck ielorigkcgzkigù` lkyergstk y lg`ergstk. K ie` ie`tg` tg`uk ukigù igù`, `, so hos hosirg irgdo do`` cks ikr ikrki kitor torìst ìstgik gikss ho cks hgaoro hgaoro`to `toss ki kitgv tgvghk ghkho hoss hoc upstrokl y hew`strokl.

4. OV OVRCE RCETKI TKIGÙ@ GÙ@ W OVR OVRCEX CEXKIG KIGÙ@ Ù@ Lohgk` Loh gk`to to ck ox oxpce pcerki rkigù` gù` so dusik dusik`` `uo `uovks vks ros rosorv orvks ks qu quoo porlgt porlgtk` k` g`i g`irol rolo`t o`tkr kr ck  prehuiigù` ho fghreikrdures fghreikrdures cìqughes y etres hhorgvkhes. orgvkhes. O` ostk otkpk otkpk fky oie`elìks oie`elìks ho kpro`hgzkno> ck rohuiigù` ho ces iestes lohges y oc kulo`te ho ck prehuitgvghkh iele rosuctkhe ho u`k lkyer oxpcerkigù`, y ck hgausgù` ho hgifk oxporgo`igk o`tro cks hgaoro`tos olprosks. Ostks porlgto` ie`vortgr ck g`iortghuldro g`foro`to o` rgosme8 y kulo`tk` ck prohgitgdgcghkh ho ck eaortk ho fghreikrdures. O` ck otkpk ho oxpcetkigù` fky oie`elìks ho osikck o` ck akso ho hoskrrecce e g`gigkc hoc  preyoite. Kc ielgo`ze ho ck oxpcetkigù`, ck ik`tghkh ho rosorvks o` oc ykiglgo`te os lkyer y, per ce tk`te, tkldgç` ck prosgù` quo glpucsk ces fghreikrdures fkigk ck suporagigo kc poraerkr u` peze. Ck ik`tghkh oxtrkìhk iroio o` ostk akso pkrk ovgtkr u` horrklo e aumk hosie`treckhk ho fghreikrdures. Cks olprosks hodo` g`vortgr o` oqugpes ospoigkcos ho somurghkh. Ikdo soûkckr quo ck akigcghkh ho oxtrkiigù` tkldgç` hopo`ho ho cks ikrkitorìstgiks hoc fghreikrdure y hoc tgpe ho reik o` ck quo so o`iuo`trk (mrkhe ho

 

 peresghkh y porlokdgcghkh). Ostes `e so ie`eio` ie` iortozk g`icuse hospuçs ho g`gigkhk ck oxtrkiigù`. Ck oxpcerkigù` y oxpcetkigù` ie`ccovk` ck onoiuigù` ho mrk`hos g`vorsge`os o` oqugpes ospoigkcgzkhes ho kctk toi`ecemìk. Ksglgsle, tk`te o` oxpcerkigù` iele oxpcetkigù`, ck `oiosghkh ho ikpgtkc pkrk ccovkr k ikde ck kitgvghkh ie`stgtuyo u` sgm`gagiktgve ieste ho o`trkhk. Yg` oldkrme, k hgaoro`igk ho ck otkpk ho oxpcetkigù`, o` ck ho oxpcerkigù` `e ie`stgtuyo` iestes fu`hghes, grroiuporkdcos e grrovorsgdcos, puos ces lgsles oqugpes  puoho` utgcgzkrso o` hgvorses iklpes. Etre ieste ho o`trkhk os oc porlgse hoc medgor`e  pkrk oxpcerkr y/e oxpcetkr, oc iukc rosuctk o` ck agrlk ho ie`trktes ho sorvgiges e ho cgio`igk k ckrme pckze.

9. XTK@YRETXO Cuome ho oxtrkorso hoc peze, oc fghreikrdure so ccovk ie` oqugpe ospoigkcgzkhe k ck  dktorìk ho prehuiigù` y/e pck`tk ho sopkrkigù`. O` occk, os sopkrkhe ho ces etres ielpe`o`tos quo ostë` proso`tos o` oc ykiglgo`te (M@, kmuk, cehe, o`tro etres, o` oc ikse hoc potrùcoe: y M@ soie y CM@, o` oc ikse ho M@). Cuome so g`yoitk o` oc huite ho trk`sperto, mksehuite e so hopesgtk o` iklge`os tk`quo e o` tk`quos o` u` aorreikrrgc, o` dk dkri rikz kzks ks e du duqu quos os tk`q tk`quo uo pk pkrk rk su trk trksc sckh khee fk fkst stkk ck ckss ro roag ag`o `orì rìks ks,, pc pck` k`tk tkss ho arkiige`klgo`te e puortes pkrk su oxpertkigù`. O` oc ikse ho ces huites y mksehuites, ces iestes ho trk`sperto se` sudkhgtgves, puos tgo`o iestes lohges hoiroigo`tos (oie`elìks ho osikck). Tosuctk lës dkrkte trk`spertkr  ces fghreikrdures ho vkrges ykiglgo`tes iorik`es per u`k seck roh ho huites (oie`elìks ho ëldgte). O` oie`elìk, ck sudkhgtgvghkh ho iestes os u`k ie`hgigù` suagigo`to pkrk ie`stgtugr u` le`epecge `kturkc, os hoigr, os loner quo u`k seck olprosk eporo pkrk mkrk`tgzkr ck oagigo`igk prehuitgvk.

8. TO TOAG@ AG@KIG KIGÙ@ Ù@ E RTEIOY RTEIOYKLG KLGO@X O@XE E Os ck kitgvghkh prg`igpkc o` ck g`hustrgk, he`ho so roag`k` e preiosk` ces fghreikrdures (potrùcoe e CM@) pkrk prehuigr dgo`os ho kcte vkcer ielorigkc iele mksecg`ks, hgçsoc y mks cgiukhe ho potrùcoe (MCR), o`tro etres. Ck roag`kigù` hoc potrùcoe ie`sgsto o` sopkrk sop krkr, r, lohgk` lohgk`to to oc ik ikcer cer,, ces hgvors hgvorses es fgh fghrei reikrd krdure uress quo cuome cuome so lozick lozick`` ie ie`` ielpe`o`tos quo porlgto` etermkrcos cks ospoigagikige`os tçi`giks oxgmghks o` oc pkìs  pkrk su ielorigkcgzkigù` ielorigkcgzkigù` (onolp (onolpce> ce> eitk`kno)

 

Oc preiosklgo`te ho ces CM@ quo so rokcgzk o` cks pck`tks ho arkiige`klgo`te ie`sgsto o` edto`or MCR, mksecg`k `kturkc y etres ielpuostes. Rer ce tk`te, ck otkpk ho roag`kigù` e pr prei eios oskl klgo go`t `tee ockd ockder erkk lþ lþct ctgp gpco coss pr preh ehui uite tes. s. Cks Cks ro roag ag`o `orì rìks ks e pc pck` k`tk tkss ho arkiige`klgo`te udgik` sus g`stkckige`os iorik ho ces io`tres ho kdkstoiglgo`te pkrk cks ze`ks ho ie`sule e ho ces ykiglgo`tes pkrk rohuigr proiges ho trk`sperto. Ces iestes ho eporki epo rkigù` gù` se` sudkh sudkhgtg gtgves ves,, o` tk`te tk`te pes pesoo oo`` oie oie`el `elìks ìks ho osikck osikck kseigk kseigkhk hkss k sus sus ikpkighkhos. Ksglgsle, oxfgdo` oie`elìks ho ëldgte, puos os lës dkrkte prehuigr  tehes ces horgvkhes ho fghreikrdures o` u`k lgslk roag`orìk e pck`tk. O` oso so`tghe, ck roag`kigù` tgo`o ikrkitorìstgiks ho le`epecge `kturkc, kc lo`es romge`kc, per ce quo ck ostruiturk ho lorikhe g`icuyo ck proso`igk ho luy peiks olprosks, ospoigkclo`to sg oc lorikhe quo ktgo`ho os poquoûe. Ck g`vorsgù` y iestes ho g`stkckigù` `oioskrges pkrk ie`strugr u`k roag`orìk se` lkyerlo`to grroiuporkdcos e fu`hghes y ie`stgtuyo` u` ieste ho o`trkhk.

?. KC KCLKI LKIO@ O@KLG KLGO@X O@XE E W HOY HOYRKI RKIFE FE Ostk otkpk ck ie`aerlk` ces torlg`kcos y pck`tks quo iuo`tk` ie` tk`quos, huites y oqugpe oqu gpess ho del deldoe doe,, g`s g`stkc tkckig kige`o e`oss quo tgo`o tgo`o`` oi oie`e e`elìk lìkss ho osikck osikck per veculo veculo`` y ie`stgtuyo` iestes fu`hghes kc to`or ikrkitorìstgiks ospoiìagiks, pkrto ho u` ieste ho o`trkhk, pore o` lo`er lohghk quo o` roag`kigù` e trk`sperto. Ces torlg`kcos y pck`tks tgo`ho` k udgikrso iorik ho cks roag`orìks, pck`tks ho arkiige`klgo`te y ho ces io`tres ho holk`hk. Ruoho` ostkr g`tomrkhes vortgikclo`to e sor g`hopo`hgo`tos. Ck g``evkigù` toi`ecùmgik nuomk u` pkpoc glpertk`to o` ck ostruiturk ho ostk otkpk. Rer onolpce,  porlgto sg`ire`gzkr ck roiopigù` y hospkife ho ieldustgdcos, y rohuio oc `þlore ho torlg`kcos `oioskrges o` u` lgsle lorikhe.

1. IELO IELOTIGKC TIGKCG^KI G^KIGÙ@ GÙ@ LKWETGYXK LKWETGYXK W LG@E LG@ETGYX TGYXK K Ie`s Ie `sgs gsto to o` oc trk` trk`sp sper erto to ho ces ces ield ieldus ustg tgdc dcos os ho hosh shoo ck ro roag ag`o `orì rìkk e pc pck` k`tk tk ho arkiige`klgo`te per iklge`os igstor`k, duquos tk`quo e huites k ces torlg`kcos ho kclkio`klgo`te lkyergstk y cuome k ces io`tres lg`ergstks pkrk ck vo`tk kc ie`sulgher  ag`kc (ostkige`os ho sorvgige, mrgaes, mkseio`tres, oti.). Oxgsto` oie`elìks ho osikck o` ck ikpkighkh ho kclkio`klgo`te, pore `e se` sgm`gagiktgvks puos oc tklkûe lì`gle oagigo`to os ifgie ie` rospoite kc hoc lorikhe. O` etrks pkckdrks, oc lorikhe puoho sor  kto`hg kto `hghe he per lui luifk fkss olp olpros rosks ks (o` kcm kcmu`e u`ess ik ikses ses oxg oxgsto sto ktelgz ktelgzkig kigù` ù` ho ck eaortk eaortk

 

lg`ergstk). @e edstk`to, puoho porlgtgr kferrkr iestes eporktgves kc edto`or trk`sperto hosho ces torlg`kcos ie` acotos lës poquoûes y ho lo`er aroiuo`igk.

=. CK HOLK@HK Ck holk`hk ho fghreikrdures hoc ie`sulgher ag`kc so ikrkitorgzk per sor horgvkhk, os hoig hoigr, r, so ergm ergmg` g`kk ho ck holk holk`h `hkk ho etre etress dgo` dgo`os os y so sorv rvgi gige gess ag ag`k `kco coss (tr (trk` k`sp sper erto to,, ikcoakiigù`, ieiigù`, gculg`kigù`, oti.) e ho ces preioses ho prehuiigù` o` oc ikse ho olpros olp rosks ks quo usk` iel ieldus dustgd tgdcos cos ie iele le g`sule g`sule.. O` os osto to so so`tg `tghe, he, ck holk`h holk`hkk ho ieldustgdcos `e os u`k hoigsgù` g`hopo`hgo`to hoc ie`sule ho etres dgo`os, quo o` su lkyerìk se` ho ckrmk vghk (iksks, kutes, ocoitrehelçstgies, oti.) Ostk Ostk ik ikrk rkit itor orìs ìstg tgik ik ho ce cess et etre ress dgo` dgo`os os g`ig g`igho ho o` ck ro roki kiig igù` ù` ho ck ho holk lk`h `hkk ho ieldustgdco k`to vkrgkige`os ho su proige k ierte y ckrme pckze: K ierte pckze, ces  dgo`os ho ckrmk vghk, iele ces kutes e ck lkqug`krgk o` u`k g`hustrgk, `e se` roolpckzkdcos aëigclo`to. K`to u`k vkrgkigù` ho ces proiges ho ces ieldustgdcos, oc ie`sulgher e olproskrge sece puoho ikldgkr ck aroiuo`igk ho use hoc dgo` lohgk`to oc iukc so utgcgzk oc ieldustgdco iele g`sule (per onolpce, oc kute e ck lkqug`krgk).

6. CO COW W ET ETMË@ MË@GIK GIK HO F FGH GHTEI TEIKTD KTD_TE _TEY Y Ck hçikh hçikhkk hoc `evo `evo`tk `tk sor sorìk ìk tos tostgm tgmee ho mrk`h mrk`hos os ikldge ikldgess o` ck `erlkt `erlktgvk gvk ho ces fghreikrdures. O` ;779 so kpredkrìk u`k `uovk Ie`stgtuigù` Recìtgik hoc Ostkhe y ck Coy Ermë`gik ho Fghreikrdures (CEF) (ie` lo`eros lehgagikige`os sgmuo kpcgië`heso fey): so irokrìk Rorupotre Y.K.: so lehgagikrìk` cks ielpoto`igks ho ck potrecork ostktkc y so prgv prgvkt ktgz gzkr krìk ìk`` hg hgvo vors rses es dgo` dgo`os os ho os ostk tk þc þctg tglk lk:: so pr prel eluc ucmk mkrìk rìk u` u`kk so sorg rgoo ho romcklo`tes hostg`khes hostg`khes k rromgr omgr ces hgvorses kspoites ho cks kitgvghkhos ho fghreikrdures: y so g`icugrìk` pecìtgiks kldgo`tkcos o` ck `erlktgvk kpcgikdco pkrk cks lgslks. Ck CEF ie`s ie`sec ecgh ghkr krìk ìk oc leho lehoce ce ie`t ie`trk rkit ituk ukcc iele iele aerl aerlkk ho ki kiio iose se k ck ckss ki kitg tgvg vghk hkho hoss ho oxpcerkigù` y oxpcetkigù`, romuck`he ck pesgdgcghkh ho iocodrkr ie`trktes ho cgio`igk, ho sorvgiges y etres k ie`sghorkigù` ie`sghorkigù` hoc LOL.

7. RTG@IGRKCOY @ETLKY O@ FGHTEIKTD_TEY O@ OC ROTÞ  Tomcklo`te y Ostktute Ostktute Rrevgsge`kc ho ;64;>

CK

FGYXETGK

HO

CEY

 

Toie`eio ck vkcghoz ho ck kpcgikigù` ho ck `erlktgvk iece`gkc o` ck Topþdcgik, sgolpro quo `e so epe`mk k ck g`hopo`ho`igk hoc pkìs.  Coy ho ;6=9>

- Tçmglo` ho ho`u`iges pkrk ck oxpcetkigù` hoc ikrdù` ho pgohrk y potrùcoe. - Iktoe y ho`u`iges cgdros pkrk iguhkhk`es `kige`kco `kige`kcoss y oxtrk`nores. - Tomcks pkrk torro`es per tgpe ho prepgotkrge. - Rkme per vkcer ho ck suporagigo ho torro`es ielu`kcos y pkrtgiuckros, provgk tkskigù`.  Coy ho Lg`ks ho ;6==>

- Ostkhe prepgotkrge ho roiurses r oiurses lg`orkcos. - Glpuoste ho suporagigo agne o` Y/. ;? solostrkcos per porto`o`igk lg`ork. - Glpuoste glpkme glpcgikdk pçrhghk ho porto`o`igk ;or. Iùhgme ho Lg`orìk (;722)>

- Ikrdù` y potrùcoe sgmuo` ie`sghorkhes iele lg`orkcos g`hustrgkcgzkdcos. - Horemk cks `erlks k`torgeros ho horoife lg`ore, skcve oxiopige`os quo `e so epe`ìk` kc Iùhgme. - Rorto`o`igks iukhrkhks ie` ckhe ho 422 l. - Glpuoste k`ukc ho Y/. 92 per porto`o`igk. - Lës acoxgdco o` ikse ho `e pkme  Coy @² 88?4 (;744>

- Ostkhe prepgotkrge ho potrùcoe o fghreikrdures. Ostkhe puoho etermkr ie`iosge`os. - Hoag`o pckzes ho ie`iosge`os, ksì iele ck oxto`sgù` ho cks porto`o`igks y cetos ho oxpcerkigù` somþ` romgù` `kturkc (Iestk, Ygorrk y le`tkûk). - Ikuskcos ho ikhuighkh ho ie`iosge`os oxpcìigtks. - Hoag`o u` ik`e` per suporagigo y per prehuiigù`.  Coy @² ;;=62, ;;=62, Coy ho Rotrùcoe Rotrùcoe (;7?4)>

 

- Lk`tuve sgstolk ho ie`iosge`os y ce oxto`hgù k kitgvghkhos hoc hew`strokl. - Lk`tuve ck prepgohkh hoc Ostkhe hoc potrùcoe o fghreikrdures. - G`ierperk oc zùikce ie`tg`o`tkc iele romgù` `kturkc pkrk ie`iosge`os. Hgvgho oc torrgterge o` Iestk, Ygorrk, ergo`to y zùikce. - Cglgtk pckze ho ie`iosgù` ho oxpcetkigù` somþ` romgù` `kturkc y so g`irolo`tkre` ces pckzes ho cks ho oxpcerkige`os. oxpcerkige`os. - Tohoag`o oxto`sgù` suporagigkc ho ie`iosge`os. - @uove rçmglo` ho ik`e`. Ocglg`k ik`e` ho prehuiigù`. - Ie`iosgù` sunotk k pkme þ`gie per foitërok e arkiigù`, ksì iele pkme hoc GT sedro utgcghkh `otk.  Hoirote Coy @² ;=882 (;717)> (;717)>

- Yuprglo sgstolk ho ie`iosge`os potrecorks. - Kitgvghkhos ho fghreikrdures onoiutkhks prg`igpkclo`to per oc Ostkhe. - Tospotk horoifes khqugrghes. Kiiose k ck oxpcerkigù`, oxpcetkigù`, prespoitgvk y lk`uakiturk lohgk`to ie`trktes ie` oc LOL (Lehoce Rorþ). - G`hustrgk y ielorige ho fghreikrdures ie`stgtuyo` sorvgige pþdcgie  Hoirote Coy @² ;==?9 (;717)> (;717)>

Irok Rotreporþ o` sustgtuigù` ho ck Olprosk Rotrecork Agsikc.  Hoirote Coy @² 42291 (;7=9)> (;7=9)>

Coy Ermë`gik ho Rotreporþ. Olprosk quo rokcgzk mostgù` olproskrgkc hoc Ostkhe o` ck g`hustrgk y ielorige ho potrùcoe, fghreikrdures k`ëcemes y sus horgvkhes, y o` ck  potrequìlgik dësgik. dësgik.  Hoirote Coy @² 44==8 (;7=7)> (;7=7)>

Kpre Kp redù dù cks cks Dk Dkso soss Mo Mo`o `ork rkco coss pkrk pkrk Ie Ie`t `trk rkte tess Ro Rotr trec ecor ores es o` Epor Eporki kige ge`o `oss ho Oxpcerkigù` y Oxpcetkigù` ho Fghreikrdures (lehgagik` Lehoce Rorþ).  Hoirote Coy @² 44==? (;7=7)> (;7=7)>

 

Olprosks potrecorks sunotks k rçmglo` ielþ` ho GT. Rotreporþ lk`to`ìk pkme ho glpuostes k glpertkigù` y oxpertkigù`  Coy @² 4144;, 4144;, CEF 

Ie`sec Ie` secghk ghk oc leh lehoce oce ie`trk ie`trkitu itukc kc iel ielee aerlk aerlk ho ki kiio iose se k cks ki kitgv tgvghk ghkhos hos ho oxpcer oxp cerkig kigù` ù` y oxp oxpcet cetki kigù` gù`,, romuck romuck`he `he ck pes pesgdg gdgcgh cghkh kh ho iocod iocodrkr rkr ie`trk ie`trktes tes ho cgio`igk, sorvgiges y etres k ie`sghorkigù` ie`sghorkigù` hoc LOL.  Coy @² 41449 41449 y @e 41448>

Irok Ir ok Roru Rorupo potr tree y hgsp hgspes esgi gigù gù`` ho pr prgv gvkt ktgz gzki kigù gù`` ho ki kitg tgve vess ho Ro Rotr trep epor orþ, þ, rospoitgvklo`to.

;2. OC IKLG@E HO CEY FGHTEIKTD_TEY Ck oxgsto`igk ho fghreikrdures o` oc Rorþ so ie`eio, iele so lo`ige`k lës khock`to, hosh ho shoo k`to k`toss ho ck Iece Iece`g `gk. k. Ho Hosh shoo cks cks þctg þctglk lkss hç hçik ikhk hkss ho hocc sg sgmc mcee VGV VGV ir iroi oigù gù sgstolëtgiklo`to fkstk ck hçikhk ho ;762. Cuome, ie` ck ccomkhk hoc Rreyoite Iklgsok fude ikldges, oc ie`soiuo`to g`irolo`te ho ck prehuiigù` ho CM@ y ck ikìhk o` oc hosiudrglgo`te ho `uovks rosorvks ho potrùcoe.

;;. O@XGHKHOY TOM_CKXETGKY HOC YOIXE YOIXET  T  Cks g`hustrgks ho ck o`ormìk iele ck ocoitrgighkh, ces fghreikrdures cìqughes y oc mks `kturkc prevoo` ho g`sules oso`igkcos pkrk oc hoskrrecce ho cks kitgvghkhos oie`ùlgiks hoc pkìs. Hodghe k cks ikrkitorìstgiks tçi`giks y oie`ùlgiks ho kcmu`ks kitgvghkhos quo ie`aerlk` ck g`hustrgk, ksì iele k ck oxgsto`igk ho akccks ho lorikhe so nustgagik su romuckigù` oie`ùlgik y seigkc per pkrto hoc Ostkhe. Rer ostks rkze`os, o` oc proso`to Heiu He iulo lo`t `tee ho Xrkd Xrkdkn knee so pros proso` o`tk tk`` ce cess pr prg` g`ig igpk pkco coss ks kspo poit ites es oi oie` e`ùl ùlgi gies es qu quoo ikrkitorgzk` osto tgpe ho g`hustrgks, tkcos iele ck oxgsto`igk ho le`epecges `kturkcos, oxtor`kcghkhos y dgo`os pþdcgies o g`aerlkigù`. Cuome, so hgsiuto ck glpertk`igk ho ie`tkr ie` u` ermk`gsle romuckher g`hopo`hgo`to iele iele osqu osquol olkk g`st g`stgt gtui uige ge`k `kcc quo quo porl porlgt gtoo ov ovgt gtkr kr pr pred edco colk lkss ho g` g`ie ie`s `sgs gsto to`i `igk gk g`tortolperkc o` cks pecìtgiks kpcgikhks y ces rgosmes ho ikpturk. Yomughklo`to, so  proso`tk oc hgsoûe romuckterge kpcgikhe per Esg`ormlg` o` cks kitgvghkhos dkne su ielpoto`igk. Yo luostrk quo oc hgsoûe fk rospe`hghe k ck oxgsto`igk ho hgaoro`tos tgpes

 

ho akccks ho lorikhe iele ck oxgsto`igk ho dgo`os pþdcgies y oxtor`kcghkhos e ck  dþsquohk ho ho igortes ednotgve ednotgvess iele oc kiio kiiose se u`gvorskc.

;;.;.

Esg`ormlg`

Os oc Ermk`gsle Yuporvgser ho ck G`vorsgù` o` O`ormìk y Lg`orìk, u`k g`stgtuigù`  pþdcgik o`ikrmkhk ho romuckr y suporvgskr quo cks olprosks hoc soiter ocçitrgie, fghrei fgh reikrd krdure uress y lg` lg`ore ore iul iulpck pck`` cks hgs hgspes pesgig gige`o e`oss com comkco kcoss ho cks ki kitgv tgvghk ghkhos hos quo hoskrrecck`.

Au`ige`os ho EYG@OTMLG@

Tomuckigù` Yuporvgsgù`

Agnkr proiges y tkrgaks o` ocoitrgighkh y mks `kturkc Qorgagikr oc iulpcglgo`te ho cks edcgmkige`os comkcos,

Agsikcgzkigù` y Yk`igù`

ie`trkitukcos e tçi`giks Glpe`or sk`ige`os per

 @erlktgvk

edcgmkige`os horgvkhks ho `erlks comkcos e tçi`giks Hgitkr romcklo`tes y `erlks quo romuco`

Yecu Ye cuig igùù` hhoo T Tooickle ckless

 preiohglgo`tes k su ikrme y etre etress ho ikrëitor mo`orkc mo`orkc Tos osec ecvvor ro roic ickkles oo`` somu somu`h `hkk g`st g`stkk`i `igk gk (kp (kpoock ckig igee`o `oss),

g`iulpcglgo`te

ho

ho ces usukrges hoc sorvgige pþdcgie ho ocoitrgighkh y Yecu Ye cuig igù` ù` ho Ie Ie`t `tre revo vors rsgk gkss

mks `kturkc per huite Ie Ie`i `igc gcgk gkrr g`to g`toro roso soss ie ie`t `trk rkpu puos oste tess o` o`tr troo o` o`tg tghk hkho hos, s, roie`eigo`hee e hosostglk`he horoifes g`veikhes roie`eigo`h

;; ;;.4 .4..

Yeig Yeigoohkh ho Fgh ghrrei eikkrdu durres h hooc Ro Rorþ (YR (YRF F)

Ck Yeigohkh Roruk`k ho Fghreikrdures (YRF) so fk ie`aerlkhe iele u` mrolge quo kmru kmrupk pk k olpr olpros osks ks ho fghr fghrei eikr krdu dure res, s, iuyk iuykss ki kitg tgvg vghk hkho hoss se se`` ck ox oxpc pcer erki kigù gù`` y ck oxpcetkigù`, y olprosks quo to`mk` ie`iosge`os pkrk oc trk`sperto ho fghreikrdures per  huites.

;;.9 ;;.9..

Yeig Yeigoh ohkh kh @k @kig ige` e`kc kc ho Lg`o Lg`orì rìk, k, R Rot otrù rùco coee y O O`o `orm rmìk ìk (Y@L (Y@LRO RO))

 

Ck Y@LRO tgo`o iele ag`os> Rrelevor oc hoskrrecce ho cks kitgvghkhos lg`ork, ho fghreikrdures y ocçitrgik, y sus kitgvghkhos kuxgcgkros y ho sorvgiges, k trkvçs hoc kprevoifklgo`te sesto`gdco ho ces roiurses `kturkcos, kpertk`he k ck ie`sorvkigù` hoc kldgo`to y oc hoskrrecce seigkc, aelo`tkr ck g`vorsgù` o` ostes soiteros prehuitgves pkrk ck mo`or mo`orki kigù` gù` ho ces roiurs roiurses es oi oie`ù e`ùlgi lgies es y ag` ag`k`i k`igor gores es quo ck @kigù` @kigù` roqugo roqugoro, ro, hosk hoskrre rrecc cckr kr ki kitg tgvg vghk hkho hoss ohui ohuikt ktgv gvks ks y iuct iuctur urkc kcos os o` ro rock ckig igù` ù` k os ostk tkss ki kitg tgvg vghk hkho hoss  prehuitgvks y prelevor y hoao`hor ck oie`elìk ho lorikhe y ck ielpotgtgvghkh o` `uostres soiteros

;;.8.

Rorupotre

Rorupotre Y.K. os ck Olprosk Ostktkc ho Horoife Rrgvkhe, quo o` roproso`tkigù` hoc Ostkhe Roruk`e, so o`ikrmk ho preleige`kr, `omeigkr, susirgdgr y suporvgskr ie`trktes  pkrk ck oxpcerkigù` oxpcerkigù` y oxpcetkigù oxpcetkigù`` ho fghreikrdu fghreikrdures res o` oc Rorþ.

Rkrk quo sgrvo` ces romuckheros 

Rkrk ck g`vorsgù`>

 ’ Irohgdgcghkh y sesto`gdgcghkh sesto`gdgcghkh  ’ Rretoiigù` ho cks g`vorsge`o g`vorsge`os> s> romuckigù` le`ep le`epecges ecges  ’ Rrelevor ck ielpoto`igk ielpoto`igk  ’ Yuporvgsgù` g`hopo`hgo`to g`hopo`hgo`to 

Rkrk ces ie`sulgheros>

 ’ Rretoiigù` `erlktgvk `erlktgvk  ’ Yuporvgsgù` ho ho ck ikcghkh ho ce cess sorvgiges pþd pþdcgies cgies 

Rkrk ces medgor`es>

 ’ Ie`tg`ughkh ho ho cks roaerlks  ’ Rreleigù` ho oagigo`igk o` ces soiteros  ’ Etermkr lkyer ielpotgtgvghkh ielpotgtgvghkh kc pkìs  ’ G`arkostruiturk pkrk pkrk oc iroiglgo`te

O`skyes ho g`vostgmkigù` sedro ie`tkdgcghkh> k`ëcgsgs y prepuostks

 

Oc ednotgve ho hgife ostuhge os g`hkmkr kiorik ho ck lotehecemìk ie`tkdco utgcgzkhk per  cks cks olpr olpros osks ks po potr trec ecor orks ks poru poruk` k`ks ks pk pkrk rk romg romgst strk rkrr kc kcmu mu`k `kss ep epor orki kige ge`o `oss ie ie`t `tkd kdco coss ospoiì osp oiìagi agiks ks hoc hoc so soite iter, r, 44 cks iukcos iukcos `e iuo iuo`tk `tk`` ie` u` u`kk `erlkt `erlktgvk gvk ospoi ospoigkc gkcgzk gzkhk hk ie`tkdco quo prepe`mk pkrëlotres pkrk oc romgstre. Ksì lgsle, oc ostuhge proto`ho gho`tg gho `tgagi agikr kr cks hga hgaoro oro`ig `igks ks o` ces irgtor irgtorges ges utgcgz utgcgzkhe khess o` oc trktkl trktklgo` go`te te ie`tkd ie`tkdco co y hoskrrecc hoskrr ecckr kr u`k prepuo prepuostk stk ho ostk`h ostk`hkrg krgzk zkigù igù`` pk pkrk rk u` loner loner preios preiosklg klgo`t o`tee ho ck g`aerlkigù`. Oc ostuhge pck`tok quo ck `erlktgvk kitukc `e ie`tgo`o g`aerlkigù` kptk pkrk hotorlg`kr   pkrëlotres quo porlgtk` ikciuckr y romgstrkr ck hotorlg`kigù` y vkrgkigù` hoc `gvoc ho cks rosorvks potrecorks, ce quo hk igorte `gvoc ho cgdortkh k utgcgzkr hgaoro`tos irgtorges o g`torprotkige`os ho ces Ostkhes Ag`k`igores. O` oaoite, oc ostuhge k`kcgzk ces prg`igpkcos lçtehe lçt ehess utg utgcgz cgzkh khes es pkr pkrkk oc trk trktkl tklgo` go`te te ho ces ie ieste stess ho oxpcer oxpcerki kigù` gù` provge provgess k ck oxpcetkigù` y so gho`tgagik quo ck prg`igpkc hgaoro`igk o` oc trktklgo`te os ck ocoiigù` o`tro oc lçtehe ho Aucc iestg`m y oc lçtehe Yuiiossauc oaaerts g`torpuostes dkne _YMKKR. Ck ocoiigù` hoc tgpe ho iestoe mo`ork u`k hgaoro`igk o` oc `gvoc ho kitgves o glpgho quo oxgstk ielpkrkdgcghkh o`tro ces Ostkhes Ag`k`igores ho cks olprosks quo kpcgquo` hgaoro`tos pecìtgiks ie`tkdcos. Ag`kclo`to, oc ostuhge prepe`o quo cks olprosks hoc soiter hodorìk` kpcgikr oc lçtehe ho Yuiiossauc oaaerts pkrk oc romgstre ho sus kitgves o` ck otkpk ho oxpcerkigù`. Ces kuteros ie`sghork` kc lçtehe prepuoste iele kprepgkhe y ie`sorvkher, hodghe k quo so to`hrìk ck iortozk ho do`oagiges oie`ùlgies autures rockige`khes ie` oc mkste. Rer etre ckhe, iele rosuctkhe hoc k`ëcgsgs, so gho`tgagik quo `e oxgsto `g`mu`k `erlk ie`tkdco ospoigkcgzkhk pkrk oc trktklgo`te ie`tkdco ho cks olprosks hoc soiter fghreikrdures. Ck akctk ho `erlktgvk porlgto quo cks olprosks utgcgio` su prepge irgtorge pkrk oc romgstre ho trk`skiige`os y hgslg`uyk ck ie`agk`zk y ck somurghkh o` ck telk ho hoigsge`os ho g`vorsge`gstks oxtor`es.

G`vostgmkigù` G`vostgmkigù ` rokcgzkhk k `gvoc oxtrk`nore Irgsgs ho ck roproso`tki roproso`tkigù` gù` ie`tkdco o` ck g`hustrgk potrecork> o`skldck`he fotoremcesgks ho pehor fkigk oc kite çtgie O` osto krtìiuce so proto`ho krmulo`tkr quo so ovgho`igk u`k irgsgs ho ck roproso`tkigù` ie`tkdco o` ck g`hustrgk potrecork, hodghe k ce sgmugo`to> Ck roproso`tkigù` ie`tkdco  puoho sor g`acuo`igkhk per ghoecemìks ho pehor quo `e sece edohoio` k ck cùmgik hoc

 

lorikhe, sg`e tkldgç` perquo fky u`k rockigù` ksglçtrgik o`tro prg`igpkc y kmo`to, o` oc ie`toxte ho ck toerìk ho ck kmo`igk, y perquo, ag`kclo`to, so pretomo oc g`torçs pkrtgiuckr  o` hotrglo`te hoc g`torçs pþdcgie. Oc krtìiuce 49 udgik ck irgsgs ho ck roproso`tkigù` ie`tkdco o` oc ie`toxte kitukc ho cks irgsgs seigkc, oie`ùlgik y kldgo`tkc. Yo ie`i ie`icu cuyo yo qu quoo o` ck oxpc oxpcer erki kigù gù`` y ovkc ovkcuk ukig igù` ù` ho ck g` g`hu hust strg rgkk po potr trec ecor ork, k, ck khlg`gstrkigù` puoho eptkr per u`e ho hes lçtehes, k skdor> Yuiiossauc oaaerts y Aucc iestg`m. Oc predcolk kitukc ostrgdk o` quo ck ocoiigù` hoc lçtehe ho roie`eiglgo`te ie`tkdco ho ces iestes pkrk cks otkpks ho oxpcerkigù` y ovkcukigù` ho ck g`hustrgk  potrecork ostë g`acuo`igkhk per g`torosos pkrtgiuckros pkrtgiuckros ho ck khlg`gstrkigù`, o` hotrglo`te hoc g`torçs pþdcgie, o` ce quo rospoitk k ck g`aerlkigù` ag`k`igork.

;4. KYRO KYROIXEY IXEY IE@XK IE@XKDCOY DCOY ;4.;.

HOAG@GIGE@OY ICKQOY HOC LKTIE IE@IORX_KC RKTK CK G@AETLKIGÙ@ AG@K@IGOTK

Ck otkpk ho oxpcerkigù` e upstrokl ho u`k olprosk ho fghreikrdures ielpro`ho hgvorses preioses y `oiosgtk ho u`k pck`gagikigù` khoiukhk quo porlgtk oc hoskrrecce ho cks kitgvghkhos prepuostks ie` oc ednotgve ho gho`tgagikr rosorvks.

;4.4.

IE@IORXEY HO CK @GI 6 RECÌXGIKY IE@XKDCOY, IKLDGEY O@ CKY OYXGLKIGE@OY IE@XKDCOY W OTTETOY.

Ck @GI 6 so rosulo o` ce sgmugo`to> Oc ednotgve ho ck @GI 6 os akigcgtkr ces irgtorges pkrk socoiige`kr y lehgagikr cks pecìtgiks ie`tkdcos, ksì iele oc trktklgo`te ie`tkdco y ck g`aerlkigù` k rovockr per ces ikldges o` cks pecìtgiks ie`tkdcos, ikldges o` cks ostglkige`os ie`tkdcos y o` ck ierroiigù` ho orreros. (…) Ck @GI 6 hoag`o iele pecìtgik ie`tkdco k kquoccks dksos, kiuorhes, prg`igpges, romcks y  preiohglgo`tes ospoiìagies quo u`k o`tghkh kheptk o` ck ockderkigù` y proso`tkigù` proso`tkigù` ho sus Ostkhes Ag`k`igores. Ksì lgsle, ck @GI 6 hotorlg`k pkrk ck socoiigù` y kpcgikigù` ho u`k pecìtgik ie`tkdco quo iuk`he u`k @GGA sok ospoiìagiklo`to kpcgikdco k u`k trk`skiigù`, etre ovo`te e ie`hgigù`, ck pecìtgik e pecìtgiks ie`tkdcos kpcgikhks k osk  pkrtghk so hotorlg`krë` kpcgik`he ck @GGA ie`irotk. O` cks @GGA so ostkdcoio` pecìtgiks

 

quo preperige`k` g`aerlkigù` rocovk`to y agkdco sedro cks trk`skiige`os y ie`hgige`os. (…) O` ck proso`to `erlk, so ospoigagik quo k`to ck kuso`igk ho u`k @GGA quo sok kpcgikdco ospoiìagiklo`to k u`k trk`skiigù` e k etres foifes e ie`hgige`os, ck moro`igk hodorë uskr su nugige o` oc hoskrrecce y kpcgikigù` ho u`k pecìtgik ie`tkdco, k ag` ho akigcgtkr  g`aerlkigù` rocovk`to y agkdco.

;4 ;4.9 .9..

IE@I IE@IO ORXE XEY YH HO OC CK K@ @GGI 9911 H HOX OXOT OTGGETE ETE HO HOC QKC QKCE ET HO HO CE CEY KIXGQEY

Yo rosulo ck @GI 91 iele so luostrk k ie`tg`ukigù`> Oc ednotgve ho ck @GI 91 ie`sgsto o` ostkdcoior ces preiohglgo`tes quo so hodo` kpcgikr   pkrk to`or iortozk quo ces kitgves ostë` ie`tkdgcgzkhes ie`tkdgcgzkhes per u` glperto quo `e sok lkyer  k su glperto roiuporkdco. Yg oc kitgve proso`tk oc ikse ho ostkr romgstrkhe per u` le`te lkyer k su glperto roiuporkdco oxgsto u` hotorgere quo hodorë sor romgstrkhe. Ksì lgsle, ck @erlk tkldgç` kderhk iuk`he ck o`tghkh rovortgrë ck pçrhghk per hotorgere hoc vkcer. (…) Ck o`tghkh ovkcukrë, kc ag`kc ho ikhk porgehe sedro oc quo so g`aerlk, sg oxgsto kcmþ` g`hgige ho hotorgere hoc vkcer ho kcmþ` kitgve. Yg oxgstgork osto g`hgige, ck o`tghkh ostglkrë oc glperto roiuporkdco hoc kitgve. (…) Ck o`tghkh hodorë tkldgç` ielpredkr k`ukclo`to oc hotorgere hoc vkcer ho ikhk kitgve g`tk`mgdco ie` u`k vghk þtgc g`hoag`ghk, ksì iele ho ces kitgves g`tk`mgdcos quo kþ` `e ostç` ost ç` hgspe` hgspe`gdc gdcos os pk pkrk rk su use use,, iel ielpkr pkrk`h k`hee su glpert glpertoo o` cgdres cgdres ie` su glp glpert ertoo roiuporkdco. Ostk ielpredkigù` hoc hotorgere hoc vkcer puoho oaoitukrso o` iukcqugor  lelo`te ho`tre hoc porgehe k`ukc, sgolpro quo so oaoitþo o` ck lgslk aoifk ikhk kûe. (…) Kc ovkcukr sg oxgsto kcmþ` g`hgige ho quo puohk fkdorso hotorgerkhe oc vkcer ho u` kitgve, u`k o`tghkh ie`sghorkrë, iele lì`gle, ces sgmugo`tos g`hgiges> Auo`tos oxtor`ks ho g`aerlkigù` k)

Ox Oxgs gsto to`` g` g`hg hgig iges es eeds dsor orvk vkdc dcos os hhoo quo quo oc vvkc kcer er hhoc oc kit kitgv gvee fk hgs hgslg lg`u `ugh ghee hurk hurk`t `too oc

 porgehe sgm`gagiktgvklo`to lës quo ce quo ikdrìk osporkr iele ie`soiuo`igk ie`soiuo`igk hoc pkse hoc tgolpe e ho su use `erlkc.

 

 d)

Hurk`to oc porgehe fk` to`ghe cumkr, e vk` k to`or cumkr o` u` auture g`lohgkte,

ikldges sgm`gagiktgves ie` u`k g`igho`igk khvorsk sedro ck o`tghkh, roaoro`tos kc o`ter`e comkc, oie`ùlgie, toi`ecùmgie e ho lorikhe o` ces quo çstk epork, e dgo` o` oc lorikhe kc quo ostë hostg`khe oc kitgve. i)

Hu Hurk rk`t `too oc por porge gehe he,, ck ckss tksk tkskss ho g`to g`torç rçss ho lo lori rikh khe, e, u et etrk rkss tksk tkskss ho lo lori rikh khee ho

ro`hglgo`te ho g`vorsge`os, fk` oxporglo`tkhe oxporglo`tkhe g`irolo`tes quo predkdcolo`to predkdcolo`to kaoito` k ck tksk ho hosiuo`te utgcgzkhk pkrk ikciuckr oc vkcer o` use hoc kitgve, ho aerlk quo su glperto roiuporkdco fkyk kulo`tkhe ho aerlk a erlk sgm`gagiktgvk. h)

Oc glperto o` cgdres ho ces kitgves `otes ho ck o`tghkh os lkyer quo su

ikpgtkcgzkigù` dursëtgc. Auo`tos g`tor`ks ho g`aerlkigù` o)

Yo hgs hgspe` pe`oo hhoo oovgh vgho`i o`igk gk ssedr edroo ck ck eedse dsecos cosio io`ig `igkk e hotorg hotorgere ere aìs aìsgie gie ho u` ki kitgv tgve. e.

a) Hu Hurk rk`t `too oc porg porgeh ehee fk fk`` to`g to`ghe he ccum umkr kr,, e so ospo ospork rk quo quo to` to`mk mk`` cumk cumkrr o` u` aut autur uree g`lohgkte, ikldges sgm`gagiktgves o` oc kcik`io e lk`ork o` quo so usk e so ospork uskr  oc kitgve, quo kaoitkrë` hosakverkdcolo`to k ck o`tghkh. Ostes ikldges g`icuyo` oc foife ho quo oc kitgve ostç eigese, pck`os ho hgsie`tg`ukigù` e rostruiturkigù` ho ck eporkigù` k ck quo porto`oio oc kitgve, pck`os pkrk hgspe`or hoc kitgve k`tos ho ck aoifk  provgstk, y ck roie`sghorki roie`sghorkigù` gù` iele ag`gtk ho ck vghk þtgc ho u` kitgve, o` cumkr ho g`hoag`ghk. m)

Yo hg hgsp spe` e`oo ho ovgh ovgho` o`ig igkk pre preio ioho ho`t `too ho g`a g`aer erlo loss g`t g`tor or`e `es, s, quo quo g`h g`hgi gikk quo oc

ro`hglgo`te oie`ùlgie hoc kitgve os, e vk k sor, poer quo oc osporkhe. (…) Oc glperto o` cgdres ho u` kitgve so rohuigrë fkstk quo kcik`io su glperto roiuporkdco sg, y sùce sg, osto glperto roiuporkdco os g`aorger kc glperto o` cgdres. Osk rohuiigù` os ho`elg`khk u`k pçrhghk per hotorgere hoc vkcer. Ck pçrhghk per hotorgere hoc vkcer so roie`eiorë g`lohgktklo`to o` oc rosuctkhe hoc porgehe, k lo`es quo oc kitgve so ie`tkdgcgio per su vkcer rovkcukhe kierho ie` etrk @erlk. Iukcqugor pçrhghk per  hotorgere hoc vkcer, o` ces kitgves rovkcukhes, so trktkrë iele u`k hgslg`uigù` ho ck rovkcukigù` oaoitukhk ho kiuorhe ie` osk etrk @erlk.

;4.8.

IE@IORXEY HO CK @G @GGA 1 OVRCETKIGÙ@ W OQKC_KIGÙ@ HO TOI_TYEY LG@OTKCOY.

 

Oc ednotgve ho ostk @GGA os hoag`gr y ospoigagikr ck g`aerlkigù` ag`k`igork roaoro`to k ck oxpcerkigù` y ovkcukigù` ho roiurses lg`orkcos. Ck o`tghkh kpcgikrë ostk `erlk k ces hosoldecses per oxpcerkigù` y ovkcukigù` o` ces quo g`iurrk. Ck @GGA `e kderhk etres kspoites rocktgves k ck ie`tkdgcgzkigù` ho cks o`tghkhos hohgikhks k ck oxpcerkigù` y ovkcukigù` ho roiurses lg`orkcos. (…) Kc hosk hoskrr rrec ecck ckrr su suss pecì pecìtg tgik ikss ie`t ie`tkd kdco cos, s, u` u`kk o` o`tg tghk hkhh qu quoo ro roie ie`e `ezi zikk ki kitg tgve vess pk pkrk rk oxpcerkigù` y ovkcukigù` kpcgikrë oc përrkae ;2 ho ck @GI 6 Recìtgiks Ie`tkdcos, Ikldges o` cks Ostglkige`os Ie`tkdcos y Orreros. (…) Ces përrkaes ;; y ;4 ho ck @GI 6 ostkdcoio` cks auo`tos ho ck norkrquìk `erlktgvk, ksì iele cks muìks quo ck hgroiigù` ostë edcgmkhk k ie`sghorkr kc hoskrrecckr u`k pecìtgik ie`tkdco pkrk u`k pkrtghk, iuk`he `g`mu`k @GGA sok kpcgikdco ospoiìagiklo`to. Ck @GGA 1 oxglo k u`k o`tghkh ho kpcgikr oses përrkaes k sus pecìtgiks ie`tkdcos pkrk oc roie`eiglgo`te y ck lohgigù` ho ces kitgves pkrk oxpcerkigù` y ovkcukigù`. (…) Ces kitgves ho oxpcerkigù` y ovkcukigù` so lohgrë` per su ieste y ck o`tghkh ostkdcoiorë u`k pecìtgik ie`tkdco quo hotkcco quç hosoldecses so roie`eiorë` iele kitgves pkrk oxpcerkigù` y ovkcukigù`. Ck o`tghkh kpcgikrë hgifk pecìtgik ho aerlk ieforo`to. Cuome hoc hoc ro roie ie`e `eig iglg lgo` o`te te,, ck o`tg o`tghk hkhh kpcg kpcgik ikrë rë oc le leho hoce ce ho hocc ie iest stee e oc leho lehoce ce ho ck rovkcuki rovk cukigù` gù` k ces kitgves pkrk oxpcerki oxpcerkigù` gù` y ovkc ovkcukigù ukigù`. `. Ho kpcgikrso kpcgikrso oc lehoce lehoce ho ck rovkcukigù` (yk sok oc lehoce ho ck @GI ;1 Rrepgohkhos, Rck`tk y Oqugpe e oc lehoce ho ck @GI 96), so fkrë ho aerlk ie`mruo`to ie` ck icksgagikigù` ho oses kitgves. (…) _` kitgve pkrk oxpcerkigù` y ovkcukigù` honkrë ho sor icksgagikhe iele tkc iuk`he ck agkdgcghkh tçi`gik y ck vgkdgcghkh ielorigkc ho ck oxtrkiigù` ho u` roiurse lg`orkc sok` holestrkdcos. K`tos ho preiohor k ck roicksgagikigù`, so ovkcukrë oc hotorgere ho ces kitgves pkrk oxpcerkigù` y ovkcukigù`, hodgç`heso roie`eior iukcqugor pçrhghk per  hotorgere ho su vkcer. _`k o`tghkh ostkdcoiorë u`k pecìtgik ie`tkdco pkrk ksgm`kr ces kitgves pkrk oxpcerkigù` y ovkcukigù` k u`ghkhos mo`orkherks ho oaoitgve e mrupes ho u`ghkhos mo`orkherks ho oaoitgve, ie` ck ag`kcghkh ho ielpredkr sg tkcos kitgves fk` suarghe u` hotorgere o` su vkcer.

;4.?.

IE@IORXEY HO CK AK AKY ;7 A AGG@K@IGKC KI KII IE_@XG@M K@H K@H TORETXG@M DW EGC K@H MKY RTEH_IG@M IELRK@GOY

 

Ck AKY ;7 os ostkd tkdcoi coioo `er `erlks lks ho ie`tkd ie`tkdgcg gcghk hkhh ag` ag`k`i k`igor gorkk y ho proso` proso`tki tkigù` gù` sedro sedro kitgv kitgvghk ghkhos hos ho pre prehui huiigù igù`` ho potrùc potrùcoe oe y mks ho u`k olpros olprosk. k. Hgifk Hgifkss kitgvg kitgvghkh hkhos os glpcgi glp cgik` k` ck kh khqug qugsgi sgigù` gù` ho lg` lg`ork orkcos cos o` pre prepgo pgohkh hkhos, os, ox oxpce pcerki rkigù` gù` (g` (g`icu icuyo` yo`he he  prespoiigù`),  prespoiigù `), hoskrrecce y prehuiigù` ho potrùcoe y mks. Ces iestes ho oxpcerkigù` so  puoho` g`iurrgr tk`te k`tos ho khqugrgr ck prepgohkh rockige`khk (k voios roaorghk o`  pkrto iele iestes iestes ho prespo prespoiigù`) iigù`) y hospuç hospuçss ho khqugrgr ck prep prepgohkh. gohkh. Ces prg`igpkcos tgpes ho iestes ho oxpcerkigù` y ovkcukigù` ZO&O\, quo g`icuyo` ck hoproigkigù` y ces iestes eporktgves kpcgikdcos hoc oqugpe o g`stkckige`os ho kpeye (përrkae 41) y etres iestes ho cks kitgvghkhos ho oxpcerkigù`, se`> k)

Ce Cess ie iest stes es hhoo ces ces ost ostuh uhge gess tep tepem emrë rëag agie ies, s, mo moec ecùm ùmgi gies es y moea moeaìs ìsgi gies es,, ces hor horoi oife fess ho

kiiose k cks prepgohkhos pkrk ccovkr k ikde oses ostuhges y ces skckrges y etres mkstes ho ces moùcemes, cks trgpuckige`os moeaìsgiks y etres quo rokcgzk` oses ostuhges.  d)

Iestes ho trk`sperto y roto`igù` ho prepgohkhos `e hoskrrecckhks, tkcos iele

kcqugcoros per holerk, glpuostes kh vkcerol sedro cks prepgohkhos, iestes comkcos pkrk ck hoao`sk hoc tìtuce y lk`to`glgo`te ho tgorrks y romgstre ho krro`hklgo`tes. i)

Ie Ie`t `trg rgdu duig ige` e`os os hhoo kkmu muno nore re ssoi oiee y iie` e`tr trgd gdui uige ge`o `oss ho km kmun unor oree g`ao g`aorg rger er..

h)

Ie Iest stos os ho po porae raerk rkig igù` ù` y ooqu qugp gpkl klgo go`t `tee hhoo ppez ezes es ox oxpc pcer erkt kter erge ges. s.

o)

Iestes ho poraerkigù` ho pezes ho oxpcerkigù` ostrktgmrëagik ho tgpe

oxpcerkterge. Cks prepgohkhos `e predkhks so ovkcukrë` porgùhgiklo`to pkrk hotorlg`kr sg so fk` hotorgerkhe. _`k prepgohkh predkdcolo`to so vorë kaoitkhk, per onolpce, sg so fk  poraerkhe u` peze soie y ck olprosk `e tgo`o pck`os agrlos ho ie`tg`ukr poraerk`he. Ksì lgsle, ck predkdgcghkh ho hotorgere pkrigkc e tetkc ho u`k prepgohkh kulo`tk k lohghk quo ck oxpgrkigù` hoc pckze ho krro`hklgo`te so kprexglk sg ck kitgvghkh ho  poraerkigù` `e fk ielo`zkhe o` ck prepgohkh e o` prepgohkhos iorik`ks. Yg ces rosuct ros uctkhe khess ho ck ovk ovkcuk cukigù igù`` g`hgik g`hgik`` hot hotorg orgere ere,, so roie`e roie`eio iorë rë u`k pçrhgh pçrhghkk per u` u`kk  prevgsgù` per vkcukigù`. vkcukigù`. Iuktre lçtehes dësgies pkrk ie`tkdgcgzkr cks kitgvghkhos ho prehuiigù` ho potrùcoe y mks ho u`k olprosk auore` ie`sghorkhes> Aucc iestg`m, Yuiiossauc oaaerts, Ie`tkdgcghkh ho vkcer ho hosiudrglgo`te y Ie`tkdgcghkh ho vkcer kitukc. Xk`te oc Aucc iestg`m iele Yuii Yu iios ossa sauc uc oaae oaaert rtss fk` fk` sghe sghe ie`s ie`sgh ghor orkh khes es iele iele ie ie`a `aer erlo loss k ce cess pr prg` g`ig igpg pges es ho

 

ie`tkdgcghkh mo`orkclo`to kioptkhes, y kldes, o` vkrgks aerlks, se` klpcgklo`to utgcgzkhes fey o` hìk o` ck g`hustrgk. Ck prg`igpkc hgaoro`igk o`tro oc Aucc iestg`m y Yuiiossauc oaaerts se` ces iestes quo `e  puoho` ostkr ostkr hgroitklo`to rockige` rockige`khes khes ie` oc hos hosiudrglgo`te iudrglgo`te ho roso rosorvks rvks ospoiìagiks ospoiìagiks ho  potrùcoe y mks. Dkne Aucc iestg`m, oses iestes so trk`sagoro` k porìehes autures iele iestes ho cks rosorvks ho potrùcoe y mks o` mo`orkc: dkne Yuiiossauc oaaerts oses iestes so ikrmk` kc mkste. Oc Aucc iestg`m so roagoro k ces iestes ho cks kitgvghkhos ho khqugsgigù` y oxpcerkigù` sg` çxgte iele `oioskrgks pkrk oc hosiudrglgo`te ho rosorvks. Xehes ostes iestes so g`iurro` ie` oc ie`eiglgo`te ho quo luifks ho ces prespoites ho u`k olprosk `e rosuctkrë` hgroitklo`to o` oc hosiudrglgo`te ho rosorvks.

;9. KYRO KYROIXEY IXEY XÇI XÇI@GIE @GIEY Y Ck g`hustrgk hoc soiter fghreikrdures puoho rosulgrso o` 4 mrk`hos aksos, cks iukcos se` upstrokl y hew`strokl. Ck prglork akso ielpro`ho hosiudrglgo hosiudrglgo`te `te ho ces roiurses y kc hoskrrecce ho cks rosorvks. O` iuk`te k ck somu`hk akso, ielpro`ho ck otkpk ho roag`kigù` y ielorigkcgzkigù` ho ces prehuites ag`kcos. O` ck akso hoc upstrokl, peholes o`ie`trkr  ck otkpk ho oxpcerkigù`, otkpk provgk kc hosiudrglgo`te y ck ho lkyer g`vorsgù`, ieste y rgosme, roaoro`to k ck dþsquohk hoc potrùcoe e mks. Occk pkrto hoc roie`eiglgo`te ho cks ostr ostrui uitu turk rkss mo moec ecùm ùmgi giks ks he he`h `hoo pu puhg hgor ork` k` fk fkdo dors rsoo ki kiul uluc uckh khee ce cess ro roiu iurs rsees ho fghreikrdures. O` ostk akso, so ccovk` k ikde cks poraerkige`os ho pruodk, ksì iele ovkcukige`os ho luostrks pkrk ielpredkr ck oxgsto`igk ho ik`tghkhos sgm`gagiktgvks ho fghreikrdures peto`igkclo`to peto`igkclo`to oxtrkìdcos ho u` ykiglgo`te. Rerr etre Re etre ckhe ckhe,, tkld tkldgç gç`` peho pehole less udgi udgikr kr ck ot otkp kpkk ho pr preh ehui uiig igù` ù`,, qu quoo ie ie`i `igo gor` r`oo au`hklo`tkclo`to kc hoskrrecce ho cks rosorvks. Hgifk otkpk, iele soûkck ck Yeigohkh Roruk`k ho Fghreikrdures ZYRF\ (42;=) –os oc rosuctkhe ho ck onoiuigù` ho u` pck` ho  prehuiigù` quo hotorlg`k ck poraerkigù` ho pezes pkrk ck oxpcetkigù`, ksì iele ck glpcolo`tkigù` ho tkroks ho le`gteroe, trktklgo`te, trk`sperto y kclkio`klgo`te hoc roiurse“. O` ck akso hoc hew`strokl, peholes o`ie`trkr ck otkpk ho roag`kigù` y ielorigkcgzkigù`` ho ces prehuites, hospuçs ho oxtrkor oc fghreikrdure osto os selotghe k ielorigkcgzkigù  preioses ho roag`kigù` y/e potrequìlgik pkrk edto`or prehuites horgvkhes pkrk ck vo`tk e use ielorigkc. Ho kiuorhe ie` ck @GGA 1 (42;1), ck oxpcerkigù` y ovkcukigù` ho roiurses lg`orkcos os>

 

Ck dþsquohk ho roiurses lg`orkcos, quo g`icuyo lg`orkcos, potrùcoe, mks `kturkc y roiurses sglgckros `e ro`evkdcos, rokcgzkhk u`k voz quo ck o`tghkh fk edto`ghe horoifes comkcos pkrk oxpcerkr u` ërok hotorlg`khk, ksì iele ck hotorlg`kigù` ho ck akitgdgcghkh tçi`gik y ck vgkdgcghkh ielorigkc ho ck oxtrkiigù` ho roiurses lg`orkcos.

Rezes oxpcerkterges Ces pezes oxpcerkterges se` ces prglores o` sor poraerkhes o` u` preyoite, ie` ag` ho ck  dþsquohk ho ykiglgo`tes ho fghreikrdures. Ck g`aerlkigù` iele ces hktes moecùmgies telkhes ho ces roiertos, ces `þicoes y ces romgstres, se` ces ednotgves ho ostes pezes. Hgifes pezes se` poraerkhes iuk`he yk so tgo`o ck cgio`igk, ie`iosgù` y porlgses comkcos pkrk pehor trkdknkr o` u` ërok ospoiìagik.

Roraerkige`os Kiigù` rokcgzkhk per u` oqugpe ho oxportes o` poraerkigù` o g`mo`gores pkrk ghokr u`  pck` y u` iklg`e, iklg`e, somþ` tkl tklkûe kûe y preau`hghkh preau`hghkh,, ho ck ze`k quo quo so hosponkrë hosponkrë pkrk rokcgzkr  rokcgzkr  u` hotorlg`khe peze. (Ermk`gsle Yuporvgser ho ck G`vorsgù` o` O`ormìk y Lg`orìk , 42;=)

Tosorvks ho fghreikrdures Cks Tosorvks ho fghreikrdures se` ces vecþlo`os ho potrùcoe iruhe, ie`ho`skhe, mks `ktu `kturk rkcc y cìqu cìqugh ghes es hoc hoc mk mkss `k `ktu turk rkcc qu quoo so pu puoh oho` o` ro roiu iupo pork rkrr ie ielo lori rigk gkcl clo` o`to to ho kiuluckige`oss ie`eighks, hosho u`k aoifk hotorlg`khk o` khock`to. kiuluckige`o

Horoifes ho oxpcerkigù` Cks kitgvghkhos ho oxpcerkigù` y oxpcetkigù` ho fghreikrdures so rokcgzkrë` dkne ck aerlk ho Ie`trktes ho Cgio`igk ksì iele ho Ie`trktes ho Yorvgiges u etrks lehkcghkhos ho ie`trktkigù` kutergzkhks per oc Lg`gstorge ho O`ormìk y Lg`ks. Ces Ie`trktes ho Cgio`igk pkrk ck oxpcerkigù` y oxpcetkigù` ho fghreikrdures, iocodrkhes ie` ck o`tghkh Rorupotre.

Moecemìk ho Yuporagigo Yomþ` oc Ermk`gsle Yuporvgser ho co G`vorsgù` o` O`ormìk y Lg`orìk ZEsg`ormlg`\ (42;2)> Os oc ostuhge moecùmgie oxpcerkterge ho u`k ze`k hotorlg`khk ho ck suporagigo: lohgk`to roierrghes, o`iklg`klgo`tes, roiecoiigù` ho luostrks, lohgige`os, oti. ie` oc ednotgve ho socoiige`kr cks ëroks lës prelgsergks, o` dkso k ck g`aerlkigù` moecùmgik oxgsto`to ho ck suporagigo. Ck ovkcukigù` procglg`kr ho ces rosuctkhes, edto`ghes ho ck oxpcerkigù` moecùmgik ho suporagigo, lës ck edto`ghk ho ostuhges k`torgeros, ho lkpks, ho aetes

 

kçroks, ho glëmo`os sktocgtkcos, sktocgtkcos, oti. porlgto hoighgr y hoag`gr cks ëroks sedro cks iukcos so hodo rokcgzkr cks Rrespoiige`os Rrespoiige`os Moeaìsgiks.

Yìslgik Ck sìslgik ho roacoxgù` rkhgik o` olgtgr e`hks ho se`ghe o` ck suporagigo hoc torro`e, ie` oxpcesgves dkne oc suoce e ie` iklge`os vgdrkheros, o` oc ikse ho oxpcerkigù` o` tgorrk. Ck sìslgik o` oc lkr so fkio ie` ikûe`os ho kgro o` iuo`iks lkrg`ks, he`ho cks e`hks so trk`slgto` k trkvçs ho cks ikpks hoc sudsuoce y so roaconk` `uovklo`to fkigk ck suporagigo ikhk voz quo fkyk u` ikldge glpertk`to o` oc tgpe ho reik e pgohrk. (Esg`ormlg`, 42;2)

Cetos ho oxpcerkigù` Ëroks hotorlg`khks per o`tghkhos ho u` ostkhe o` ospoiìagie, quo agnk` ces cìlgtos y are`torks ho ze`ks quo puoho` sor ie`iosge`khks per ielpkûìks ie` ag`os oxtrkitgves e oxpcerkterges ho roiurses lg`orkcos e fghreikrdures. Qor K`oxe 24, oxtrkìhe ho ck  pëmg`k wod ho Rorupotre.

IE@IC_YGE@OY 

Yo cemrù ie`icugr o` quo cks olprosks ho fghreikrdures hoc soiter ceikc roiurro` k _YMKKR, o` ospoiìagie ck `erlktgvk AKY ;7. Dkne @GGA `e oxgsto u`k `erlktgvk ospoiìagik pkrk oc soiter, yk quo ck @GGA 1 tgo`o to`ho`igk lg`ork y  preperige`k cg`oklgo`tes cg`oklgo`tes luy mo`orkcos mo`orkcos pkrk cks g`hustrgks g`hustrgks oxtrkitgvks. oxtrkitgvks.

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Luifks olprosks so edcgmk` k roiurrgr k etrk `erlktgvk ie` lkyer norkrquìk o` fghreikrdures iele ck hoskrrecckhk per oc AKYD