Nectar de Tuna
August 1, 2022 | Author: Anonymous | Category: N/A
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TBKXDYSKEFE BFCKOBFN EDN CFNNFO
HFCTNUFE ED KBMDBKDYÌF VTÌLKCF Dscudnf Zrohdskobfn ed Kbmdbkdrìf Vuìlkcf
ZYO[DCUO „DSUTEKO ED ZYDHFCUKIKNKEFE ZFYF NF KBSUFNFCKÓB ED TBF
ZNFBUF ED DNFIOYFCKOB ED BDCUFY ED UTBF HOYUKHKCFEO HOYUKHK CFEO COB CGKF [ DBETNPFEO COB SUDXKF“ KBUDMYFBUDS0 FND@OS
MFNNO, Lfrkfbf Fndxfberf
FND@FBEYO XFYMFS CFTUK
CFIYDYF, Mndksdr Dnedr
XKNNDBF, Desob Fndxks
COCCGD, Cgrkstkfb
CFSUKNNO
LFTYKCKO, Mkfbcfrno
FSKMBFUTYF0 HOYLTNFCKÓB [ DXFNTFCKÓB ED ZYO[DCUOS ED KBXDYSKÓB EOCDBUD Kbm. FXFNOS @FCOIO, Xìctor Gumo
Cfnnfo, 9:9:
ÌBEKCD 6. FSZDCUOS MDBDYFNDS ...................................................................................................... ;
......................................................................................................... ;
6.6. edn proydcto 6.9. Bolird Kedbtkhkcfckób edn proindlf .............................................................................................. ; 6.3. Oi`dtkvo edn proydcto ...................................................................................................... 6: 6.5. Klportfbckf y trfscdbedbckf edn proydcto .................................................................... 6: 6.4. Ydsuldb D`dcutkvo .......................................................................................................... 6: 9. DSUTEKO ED LDYCFEO .................................................................................................... 69 9.6. Bëctfr ed tubf.................................................................................................................. 69 9.6.6. Edscrkpckób coldrckfn ............................................................................................... 69 9.6.9. Tikcfckób Sdctorkfn CKKT .......................................................................................... 63 9.6.3. Zfrtkef frfbcdnfrkf ..................................................................................................... 63 9.6.5. Tsos dspdcìhkcos. ....................................................................................................... 65 9.6.4. Zrdsdbtfckób y dbvfsds .............................................................................................. 65 9.9. Ærdf mdomræhkcf edn ldrcfeo .......................................................................................... 64
9.3. Fbænksks ed nf edlfbef cob kbhorlfckób sdcubefrkf ................................................... 68 9.3.6. Tbkefe ed ludstrdo, poinfckób totfn, tflföo ed ludstrf ......................................... 68 9.3.9. Sdmldbtfckób ed ldrcfeo ......................................................................................... 9: ......................................................... 99 9.3.3. Lëtoeo ed kbvdstkmfckób ed ldrcfeo f utknkzfr ......................................................... 9.3.5. Fbænksks dstfeìstkco ed nos rdsuntfeos ........................................................................ 93 9.3.4. Zroydcckób ed nf edlfbef cob dscdbfrko pdsklkstf y optklkstf ............................... 39 9.5. Fbænksks ed nf ohdrtf ......................................................................................................... 33 9.5.6. Kedbtkhkcfckób ed nfs dlprdsfs colpdtkeorfs ............................................................ 33 9.5.9. Fbænksks cufnktftkvo y cufbtktftkvo ed nf ohdrtf .......................................................... 35 9.5.3. Dstklfckób ed nf ohdrtf huturf ................................................................................... 38 9.4. Ifnfbcd Edlfbef – Ohdrtf Ohdrtf .............................................................................................. ............................................................................................ 3= 9.4.6. Edlfbef Zotdbckfn o irdcgf ..................................................................................... 3= 9.4.9. Edlfbef pfrf dn proydcto ......................................................................................... 3= 9.8. Fbænksks ed nos prdckos ..................................................................................................... 3; 9.8.6. Hfctords qud kbhnuydb db nos prdckos ......................................................................... 3; 9.8.9. Zrdcko Fctufnds .......................................................................................................... 56 9.8.3.
Zroydcckobds edn prdcko ............................................................................................. 59
9.=. Coldrckfnkzfckób ............................................................................................................. 55 9.=.6. Cfbfnds ed coldrckfnkzfckób ..................................................................................... 55 9.=.9. Dstrftdmkfs ed lfradtkbm ........................................................................................... 54 3. UFLFÖO ED ZNFBUF ......................................................................................................... 46 3.6. Uflföo ed pnfbtf – Ldrcfeo Ldrcfeo ........................................................................................ 46 –
3.9. Uflföo ed pnfbtf Lftdrkf prklf ............................................................................... 46 3.3. Uflföo ed pnfbtf – Udcbonomìf Udcbonomìf ..................................................................................... 43 3.5. Uflföo ed pnfbtf – Kbvdrskób Kbvdrskób ........................................................................................ 44 3.4. Sdndcckób ed tflföo ed pnfbtf pfrf dn proydcto ........................................................... 44 KX. NOCFNKPFCKÓB ED ZNFBUF ....................................................................................... 4= 5.6. Hfctords qud kbhnuydb db nf nocfnkzfckób ........................................................................ 4= 5.6.6. Cdrcfbìf f nf lftdrkf prklf ....................................................................................... 4= 5.6.9. Cdrcfbìf f ldrcfeos .................................................................................................. 4= 5.6.3. Cobhnkctos sockfnds ..................................................................................................... 47 5.6.5. Sdrvkckos Fmuf y Dndctrkckefe ................................................................................... 47 5.6.4. Kbhrfdstructurf y cobekckobds sockodcobólkcos ........................................................ 47 5.9. ¿Eóbed uikcfrìf nf dlprdsf y por quë? ........................................................................ 47 5.9.6.
Fntdrbftkvfs ed lfcro nocfnkzfckób ........................................................................... 47
5.9.9. Fntdrbftkvfs ed lkcro nocfnkzfckób ............................................................................ 4; 5.3. Lëtoeo ed rfbakbm ed hfctords ....................................................................................... 8: 5.3.6. 5.3.9.
Dvfnufckób y dndcckób ed nf lfcro nocfnkzfckób ........................................................ 8: Dvfnufckób y dndcckób ed nf lkcro nocfnkzfckób ........................................................ 86
X. KBMDBKDYÌF EDN ZYO[DCUO ......................................................................................... 83 4.6. Dn proeucto ...................................................................................................................... 83 4.9. Sdndcckób edn procdso proeuctkvo ................................................................................... 8= 4.3. Edscrkpckób edn procdso proeuctkvo por dtfpfs – Hnow Hnow Sgddt ..................................... 8= 4.3.6. Edscrkpckób edn procdso por dtfpfs ........................................................................... 8= 4.3.9. Hnow Sgddt ................................................................................................................. =: 4.5. Ydqudrklkdbtos ................................................................................................................ =6 4.5.6. Lftdrkf prklf, lftrkz kbsulo – proeucto proeucto ................................................................. =6 4.5.9. Dqukpos, dspdckhkcfckobds, provddeords .................................................................... =3 4.5.3. Ydqudrklkdbtos ed dbdrmìf dnëctrkcf .......................................................................... =4 4.5.5. Lfbo ed oirf, tkpos ................................................................................................... == 4.5.4. Ydqudrklkdbto ed ærdfs ............................................................................................. =7 4.4.
Cobtron ed cfnkefe ........................................................................................................... =;
4.4.6.
Cobtron ed cfnkefe ed nf lftdrkf prklf ..................................................................... 7:
4.4.9.
Cobtron ed cobekckobds ed nf zobf ed fnlfcdbflkdbto ............................................. 7:
4.4.3.
Cobtron ed nfvfeo ...................................................................................................... 7:
4.4.5.
Cobtron ed pdnfeo ...................................................................................................... 7:
4.4.4.
Cobtron db dn rdhkbfeo ................................................................................................ 76
4.4.8. 4.4.=.
Cobtron ed fckedz y mrfeos irkx ................................................................................. 76 Cobtron db nf pfstdurkzfckób ...................................................................................... 76
4.4.7.
Cobtron db dn dbvfsfeo .............................................................................................. 76
4.4.;. Cobtron db dn sdnnfeo .................................................................................................. 76 4.4.6:. Cobtron ed dtkqudtfeo ................................................................................................ 79 4.4.66. Cobtron ed cfnkefe edn proeucto tdrlkbfeo ............................................................... 79 4.4.69. Borlfs kbtdrbfckobfnds kbtdrbfckobfnds ............................................................................................. 79 4.8. Dn promrflf ed proeucckób o ed vdbtfs ........................................................................ 73
4.=. 4.7.
Fspdctos dconómkcos edn procdso proeuctkvo .................................................................. 73 Crobomrflf ed klpndldbtfckób hìskcf edn proydcto .................................................... 74
4.;. Znfbo ed ekstrkiuckób kbtdrbf ed pnfbtf (nfy-out) ......................................................... 78 8. OYMFBKPFCKÓB .................................................................................................................. 7= 8.6. Ukpo ed dlprdsf .............................................................................................................. 7= 8.9. Ormfbkmrflf ................................................................................................................... 7= 8.3. Lkbutf ed cobstktuckób.................................................................................................... 77 =. KBXDYSKOBDS ....................................................................................................................... ;5 =.6. Kbvdrskób hk`f .................................................................................................................... ;5 =.6.6. Kbvdrskób hk`f tfbmkind................................................................................................ ................................................................................................ ;5 =.6.9. Kbvdrskób hk`f kbtfbmkind ............................................................................................ ;5 =.9. Cfpktfn ed trfif`o............................................................................................................ ;4 =.9.6. Dxkstdbckfs o rdfnkzfinds ............................................................................................ ;4 =.9.9. Ekspobkinds ................................................................................................................ ;4 =.9.3. Dxkmkinds .................................................................................................................... ;8 7. HKBFBCKFLKDBUO .............................................................................................................. ;= 7.6. Hudbtd ed hkbfbckflkdbto................................................................................................ ................................................................................................ ;= 7.9. Cobekckobds edn hkbfbckflkdbto ..................................................................................... ;= 7.3. Cufero ed sdrvkcko ed nf eduef ...................................................................................... ;= ;. ZYDSTZTDSUOS ED KBMYDSOS [ DMYDSOS .............................................................. 6:: ;.6. Kbmrdso por vdbtfs ......................................................................................................... 6:: ;.9.
Dmrdsos ........................................................................................................................... 6::
;.9.6.
Costos ed hfirkcfckób .............................................................................................. 6::
;.9.9.
Mfstos ed opdrfckób ................................................................................................ 6:6
;.9.3.
Edprdckfckobds y flortkzfckób por cfrmos ekhdrkeos............................................... ............................................... 6:9
;.9.5.
Costos hkbfbckdros ................................................................................................... 6:3
;.9.4.
Costos totfnds y costos ldekos ................................................................................ 6:3
;.3. Fbænksks db dn pubto ed dquknkirko ................................................................................. 6:5 ;.3.6. Costos vfrkfinds ....................................................................................................... 6:5 ;.3.9. Costos hk`os .............................................................................................................. 6:5 ;.3.3. Cæncuno ed nf cfbtkefe lìbklf f proeuckr pfrf bo cfdr db përekefs ....................... 6:5 6:. DSUFEOS HKBFBCKDYOS ............................................................................................. 6:4 6:.6. Dstfeo ed mfbfbckfs y pdrekefs ............................................................................... 6:4 6:.9. Hnu`os bdtos proydctfeos ........................................................................................... 6:4 66. DXFNTFCKÓB EDN ZYO[DCUO ................................................................................. 6:8 66.6. Dvfnufckób dcobólkcf ............................................................................................... 6:8 66.6.6. Costo ed oportubkefe ed cfpktfn dcobólkco (COAd) .............................................. 6:8 66.6.9. Xfnor fctufn bdto (XFBD) ....................................................................................... 6:8 66.6.3. Ufsf kbtdrbf ed rdtorbo (UKYD) ............................................................................... 6:8
66.9. Dvfnufckób hkbfbckdrf ............................................................................................... 6:8 66.9.6. Costo ed oportubkefe ed cfpktfn hkbfbckdro (COAh) ................................................ 6:8 66.9.9. Xfnor fctufn bdto (XFBH) ....................................................................................... 6:8 66.9.3. Ufsf kbtdrbf ed rdtorbo (UKYH) ................................................................................ 6:8 66.5. Dvfnufckób ed klpfcto flikdbtfn ............................................................................ 6:= 66.5.6. Klpfctos posktkvos ................................................................................................... 6:= 66.5.9. Klpfctos bdmftkvos .................................................................................................. 6:= 66.5.3. Fcckobds pfrf lktkmfr o dvktfr nos klpfctos bdmftkvos ........................................... 6:= COBCNTSKOBDS ......................................................................................................................... 6:7 YDCOLDBEFCKOBDS ............................................................................................................... 6:; IKINKOMYFHÌF ........................................................................................................................... 66: FBDWOS ........................................................................................................................................ 666
NKSUF ED HKMTYFS HKMTYF 6. UTBF (OZTBUKF HKCTS-KBEKCF) ............ .......................... ............................ ............................ ............................. ............................. ............................ .................. .... 69 HKMTYF 9. MYÆHKCF ZYDMTBUF 6 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 95
HKMTYF 3. MYÆHKCO ZYDMTBUF 9 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 94 HKMTYF 5. MYÆHKCO ZYDMTBUF 3 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 98 HKMTYF 4. MYÆHKCO ZYDMTBUF 5 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 9= HKMTYF 8. MYÆHKCO ZYDMTBUF 4 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 97 HKMTYF =. MYÆHKCO ZYDMTBUF 8 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 9; HKMTYF 7. MYÆHKCO ZYDMTBUF = ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 3: HKMTYF ;. MYÆHKCO ZYDMTBUF 7 ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 36 HKMTYF 6:. MYÆHKCO ED ZYO[DCCKÓB ED NF EDLFBEF ............. ........................... ............................ ............................ ............................ ....................... ......... 33 ...................... 54 HKMTYF 66. EKFMYFLF ED ZYDHDYDBCKFS ED NTMFY ZFYF FEVTKSKCKÓB EDN ZYOETCUO ....................... HKMTYF 69. NOMOUKZO ZYKBCKZFN EDN ZYOETCUO ............. ........................... ............................. ............................. ............................ ............................ .................. .... 58 HKMTYF 63. FBFVTDNDS ZFYF LTDSUYF EDN ZYOETCUO ............. ........................... ............................ ............................ ............................. ..................... ...... 5; HKMTYF 65. ZTINKCKEFE ED NF LFYCF .............. ............................ ............................ ............................ ............................ ............................ ............................. ..................... ...... 5; HKMTYF 64. CFIDPF ED MÓBEONF ZFYF DWGKIKCKÓB EDN ZYOETCUO .............. ............................ ............................ ............................ .............. 4: HKMTYF 68. YDVTKSKUOS LKCYOIKONÓMKCOS ZFYF NF DNFIOYFCKÓB ED BËCUFYDS .............. ............................ .................. .... 8 88 8 HKMTYF 6=. ZYOCDSO ED ZYOETCCKÓB ED BËCUFY ED UTBF............. ........................... ............................ ............................ ............................ ................ .. =: HKMTYF 67. NF[ OTU ED ZNFBUF ED DNFIOYFCKÓB ED BËCUFY ED UTBF HOYUFNDCKEO COB CGÌF [ DBETNPFEO COB SUDXKF .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ..................... ....... 78
NKSUF ED UFINFS
CKKT EDN BDCUFY ............. ........................... ............................ ............................ ............................ ............................ ................ .. 63 U UFINF FINF 6. 9. CNFSKHKCFCKÓB ZFYUKEF FYFBCDNFYKF EDN BDCUFY ............................ .............. ............................ ............................ ............................ ....................... ......... 63 UFINF 3. ZYDSDBUFCKOB ED DBXFSD ED BDCUFY ED UTBF ............. ........................... ............................ ............................ ................ .. 64 UFINF 5. ZOINFCKÓB POBF XK [ XKK EDN EDZFYUFLDBUO ED NKLF .............. ............................ ............................ ............................ ................ .. 68 UFINF 4. EKSUYKITCKÓB ED NF ZOINFCKÓB ZOY POBFS XK [ XKK ............. ........................... ............................ ............................ ....................... ......... 6= UFINF 8. ZOINFCKÓB SDMÐB DEFEDS DB NKLF LDUYOZONKUFBF 9:6; ............................ .......................................... ......................... ........... 67 UFINF =. ZOINFCKÓB SDMÐB BKXDN SOCKODCOBÓLKCO 9:6; .............. ............................ ............................ ............................ ............................ .............. 67 UFINF 7. ZOINFCKÓB OI@DUKXO ............. ........................... ............................ ............................ ............................. ............................. ............................ ............................ .................. .... 67 UFINF ;. ZYDMTBUF Bº6 ............. ........................... ............................. ............................. ............................ ............................ ............................ ............................ ............................ ................ .. 6; UFINF 6:. ZYDMTBUF Bº9 .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ .............. 6; UFINF 66. ZYDMTBUF Bº3 .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ .............. 9: UFINF 69. ZOINFCKÓB UOUFN ............. ........................... ............................ ............................ ............................ ............................ ............................ ............................ ....................... ......... 96 UFINF 63. ZOINFCKÓB POBF XK [ XKK ............. ........................... ............................ ............................ ............................ ............................ ............................. ....................... ........ 96 UFINF 65. YDZFYUKCKÓB EDN BÐLDYO ED DBUYDXKSUFS ZOY EKSUYKUO ........................... ......................................... ......................... ........... 93 UFINF 64. YDSTNUFEOS ZYDMTBUF 6 ............ .......................... ............................ ............................ ............................. ............................. ............................ ......................... ........... 95 FINF DSTNUFEOS YDMTBUF .......................... ............ ............................ ............................ ............................. ............................. ............................ ......................... ........... 94 U 68. Y Z 9 UFINF 6=. YDSTNUFEOS ZYDMTBUF 3 ............ .......................... ............................ ............................ ............................. ............................. ............................ ......................... ........... 98 UFINF 67. YDSTNUFEOS ZYDMTBUF 4 ............ .......................... ............................ ............................ ............................. ............................. ............................ ......................... ........... 97 UFINF 6;. YDSTNUFEOS ZYDMTBUF 8 ............ .......................... ............................ ............................ ............................. ............................. ............................ ......................... ........... 9; UFINF 9:. YDSTNUFEOS ZYDMTBUF = ............ .......................... ............................ ............................ ............................. ............................. ............................ ......................... ........... 3: UFINF 96. YDSTNUFEOS ZYDMTBUF 7 ............ .......................... ............................ ............................ ............................. ............................. ............................ ......................... ........... 36 UFINF 99. EDLFBEF ZYO[DCUFEF DB N/ FÖO FÖO ............ .......................... ............................. ............................. ............................ ............................ ......................... ........... 39 UFINF 93. ZFYUKCKZFCKÓB DB @TMOS [ BËCUFYDS ............. ........................... ............................. ............................. ............................ ............................ .................. .... 35 UFINF 95. FBÆNKSKS CTFNKUFUKXO ED NF OHDYUF ............ .......................... ............................. ............................. ............................ ............................ .................. .... 34 UFINF 94. ZYOETCCKÓB ED BËCUFYDS 9::7-9:6=............. ........................... ............................. ............................. ............................ ............................ .................. .... 38 UFINF 98. OHDYUF ZYO[DCUFEF .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ................ .. 38 UFINF 9=. ZYO[DCCKÓB ED NF EDLFBEF ZOUDBCKFN (AM / FÖO FÖO) ........................... ......................................... ............................ ....................... ......... 3= UFINF 97. ZFYUKCKZFCKÓB ED NFS LFYCFS DB @TMOS [ BËCUFYDS DB DN 9:68 ...................................... ....................................... .. 37 UFINF 9;. EDLFBEF ZOUDBCKFN ZFYF DN ZYO[DCUO (AM / FÖO FÖO) ............. ........................... ............................ ............................ ....................... ......... 3;
........................... ............................ ............................ ............................ .............. 56 UFINF 3:. ZYDCKOS FCUTFNDS ED ZOSKINDS COLZDUKEOYDS ............. UFINF 36. ZYDCKOS GKSUÓYKCOS ED BËCUFY ED HYTUFS F BKXDN BFCKOBFN ............. ........................... ............................ ................ .. 59
UFINF 39. YDSTNUFEOS ED NF COLZFYFCKÓB ED NOS LOEDNOS DCOBOLËUYKCOS .......................... ................................ ....... 53 UFINF 33. ZYDCKOS ZYO[DCUFEOS DB S/ ZOY ZOY 978 LN ZFYF NOS FÖOS 9:96-9:94 ............................ .................................... ......... 53 UFINF 35. NTMFYDS ED COLZYF LÆS HYDCTDBUDS............. ........................... ............................ ............................ ............................ ............................ ................ .. 55 UFINF 34. EDLFBEF ZOUDBCKFN ZFYF DN ZYO[DCUO (EZZ) ............. ........................... ............................ ............................ ............................ .............. 46 UFINF 38. LFUDYKF ZYKLF EKSZOBKIND ZFYF DN ZYO[DCUO ............. ........................... ............................ ............................ ............................ .............. 49 UFINF 3=. CODHKCKDBUDS ED NKBDFNKPFCKÓB ED LOEDNOS DCOBOLËUYKCOS ........................... ......................................... .............. 49 UFINF 37. ZYO[DCCKÓB ED ZYOETCCKÓB FBTFN SDMÐB LFUDYKF ZYKLF EKSZOBKIND............. ........................... .............. 4 43 3 UFINF 3;. ZYOETCCKÓB GOYFYKF EDN DVTKZO CYÌUKCO SDMÐB CFEF LOEDNO ............................ ..................................... ......... 45 UFINF 5:. ZYOETCCKÓB FBTFN EDN DVTKZO CYKUKCO SDMÐB CFEF LOEDNO ZFYF EKHDYDBUDS UTYBOS ............................ .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ ..................... ....... 45 UFINF 56. COLZFYFCKÓB ED UFLFÖOS ED ZNFBUF .............. ............................ ............................ ............................ ............................ ............................ .............. 48 UFINF 59. UFLFÖO ED ZNFBUF NFBUF – – UDCBONOMÌF .............. ............................ ............................ ............................ ............................ ............................ ..................... ....... 48 UFINF 53. COLZFYFCKÓB YDMKÓB NKLF COBUYF OUYFS YDMKOBDS. ....................................... ..................................................... .................. .... 4; UFINF 55. LDYCFEO KBETSUYKFN ED NKLF LDUYOZONKUFBF [ CFNNFO .................................... ................................................. .............. 8: UFINF 54. DSCFNF ED CFNKHKCFCKOBDS ............. ........................... ............................ ............................ ............................ ............................ ............................. ..................... ...... 8: UFINF 58. LËUOEO ED YFBAKBM ED HFCUOYDS ZFYF NFS ZOSKINDS LFCYONOCFNKPFCKOBDS .............. 86 UFINF 5=. CFNKHKCFCKOBDS ZFYF NFS ZOSKINDS LKCYONOCFNKPFCKOBDS ............. ........................... ............................ ..................... ....... 86 UFINF 57. LËUOEO ED YFBAKBM ED HFCUOYDS ZFYF NF LKCYONOCFNKPFCKÓB .................................... ..................................... .. 89 UFINF 5;. ZYOZKDEFEDS BTUYKCKOBFNDS EDN BËCUFY ED UTBF .............. ............................ ............................ ............................ ..................... ....... 83 UFINF 4:. DSZDCKHKCFCKOBDS UËCBKCFS ED BËCUFY .............. ............................ ............................. ............................. ............................ ......................... ........... 84 UFINF 46. LFUYKP KBSTLO - ZYOETCUO (AM / FÖO FÖO) .............. ............................ ............................ ............................ ............................ ............................ ................ .. =9 UFINF 49. LFVTKBFYKFS [ DVTKZOS ED ZYOETCCKÓB ............ .......................... ............................. ............................. ............................ ......................... ........... =3 HKCKBF ............ .......................... ............................ ............................ ............................ ............................ ............................ ..................... ....... =5 =5 U OYUÌCTNOS UFINF FINF 43. 45. D LVTKZOS TDINDSED [F ED O............................ HKCKBF ............. ........................... ............................ ............................ ............................ ............................ ....................... ......... UFINF 44. ZFYÆLDUYOS ZFYF EDUDYLKBFY NF DBDYMÌF ED KNTLKBFCKÓB ED NF ZNFBUF .................... =4 UFINF 48. DXFNTFCKÓB ED NF DBDYMÌF ZFYF KNTLKBFY CFEF ÆYDF ............. ........................... ............................ ............................ .............. =4 UFINF 4=. DXFNTFCKÓB ED NF DBDYMÌF FZFYDBUD DB HTBCKÓB F NF ZOUDBCKF ........................... .................................... ......... =8 UFINF 47. EDUDYLKBFCKÓB ED NF DBDYMÌF YDFCUKXF [ FCUKXF ZFYF CFEF DVTKZO ............................ ........................... = =8 8 UFINF 4;. EDUDYLKBFCKÓB ED NF DBDYMÌF YDFCUKXF [ FCUKXF DB UOUFN ............................ .......................................... ................ .. == UFINF 8:. LFBO ED OIYF EKYDCUF ............. ........................... ............................ ............................ ............................. ............................. ............................ ......................... ........... == UFINF 86. LFBO ED OIYF KBEKYDCUF ............. ........................... ............................ ............................ ............................ ............................ ............................. ....................... ........ =7 UFINF 89. ZYOMYFLF ED ZYOETCCKÓB ............. ........................... ............................ ............................ ............................ ............................ ............................. ..................... ...... 73 UFINF 83. CYOBOMYFLF ZOY EÌFS ED KLZNDLDBUFCKÓB EDN ZYO[DCUO ............ .......................... ............................ ..................... ....... 74 UFINF 85. KBXDYSKÓB HK@F UFBMKIND .............. ............................ ............................ ............................ ............................ ............................ ............................. ....................... ........ ;5 UFINF 84. KBXDYSKÓB HK@F KBUFBMKIND ............. ........................... ............................ ............................ ............................ ............................ ............................. ..................... ...... ;5 UFINF 88. DWKSUDBCKFS ............. ........................... ............................ ............................ ............................. ............................. ............................ ............................ ............................ .................. .... ;4 UFINF 8=. EKSZOBKINDS ............. ........................... ............................ ............................ ............................. ............................. ............................ ............................ ............................ .................. .... ;4 FINF WKMKINDS .......................... ............ ............................. ............................. ............................ ............................ ............................ ............................ ............................ ....................... ......... ;8 U 87. D UFINF 8;. DSUYTCUTYF ED HKBFBCKFLKDBUO ............ .......................... ............................. ............................. ............................ ............................ ......................... ........... ;= UFINF =:. COBEKCKOBDS VTD OHYDCD DN IFBCO ............. ........................... ............................. ............................. ............................ ............................ .................. .... ;= UFINF =6. CTFEYO ED SDYXKCKO F NF EDTEF ............ .......................... ............................. ............................. ............................ ............................ ......................... ........... ;= UFINF =9. YDSTLDB ED SDYXKCKOS ED EDTEF............ .......................... ............................. ............................. ............................ ............................ ......................... ........... ;; UFINF =3. ZYOMYFLF ED ZYOETCCKÓB [ CFBUKEFE ZYOETCKEF ............. ........................... ............................ ............................ ................... ..... 6:: UFINF =5. KBMYDSO ZOY XDBUFS ............ .......................... ............................ ............................ ............................. ............................. ............................ ............................ ................ .. 6:: UFINF =4. COSUOS EKYDCUOS ED HFIYKCFCKÓB .............. ............................ ............................ ............................ ............................ ............................ ................... ..... 6:: UFINF =8. COSUOS KBEKYDCUOS ED HFIYKCFCKÓB ............. ........................... ............................. ............................. ............................ ............................ ................ .. 6:6 UFINF ==. MFSUOS FELKBKSUYFUKXOS ............. ........................... ............................ ............................ ............................ ............................ ............................. ..................... ...... 6:6 UFINF =7. MFSUOS ED XDBUFS .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ................... ..... 6:9 UFINF =;. EDZYDCKFCKOBDS ............. .......................... ........................... ............................ ............................. ............................. ............................ ............................ ....................... ......... 6:9 UFINF 7:. FLOYUKPFCKÓB ZOY CFYMOS EKHDYKEOS .............. ............................ ............................ ............................ ............................ .......................... ............ 6:3 UFINF 76. EDZYDCKFCKÓB + FZCE ............. ........................... ............................ ............................ ............................ ............................ ............................ .......................... ............ 6:3
.......................... ............................ ............................ ............................. ............................. ............................ ............................ ................ .. 6:3 UFINF 79. COSUOS HKBFBCKDYOS ............ UFINF 73. COSUOS UOUFNDS ............. .......................... ........................... ............................ ............................. ............................. ............................ ............................ ....................... ......... 6:3
UFINF 75. COSUOS XFYKFINDS ............. ........................... ............................ ............................ ............................ ............................ ............................ ............................ ................... ..... 6:5 UFINF 74. COSUOS HK@OS ............. ........................... ............................. ............................. ............................ ............................ ............................ ............................ ............................ .............. 6:5 UFINF 78. CFBUKEFE LÌBKLF ED ZYOETCCKÓB .............. ............................ ............................ ............................ ............................ ............................ ................... ..... 6:5 UFINF 7=. DSUFEO ED ZËYEKEF [ MFBFBCKFS .............. ............................ ............................ ............................ ............................ ............................ ..................... ....... 6:4 UFINF 77. HNT@OS BDUOS ZYO[DCUFEOS ............ .......................... ............................ ............................ ............................. ............................. ............................ ................ .. 6:4
FBDWOS FBDWO 6 NOCFNKPFCKÓB SFUDNKUFN EDN UDYYDBO ED NF ZNFBUF KBETSUYKFN ED LKSAKSGF MYOTZ SYN ............. ........................... ............................ ............................ ............................ ............................ ............................ ............................ ............................ ............................ .......................... ............ 666 FBDWO 9. ÆYDF EDN UDYYDBO .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ................... ..... 666 FBDWO 3. DEKHKCFCKOBDS ............ .......................... ............................. ............................. ............................ ............................ ............................ ............................ ............................ .............. 669 FBDWO 5. DVTKZOS .............. ............................ ............................ ............................ ............................ ............................ ............................. ............................. ............................ ....................... ......... 669 FBDWO 4. DVTKZO ED NFIOYFUOYKO ............. ........................... ............................ ............................ ............................. ............................. ............................ ....................... ......... 663 FBDWO 8. LTDINDS [ DVTKZOS ED OHKCKBF .............. ............................ ............................ ............................ ............................ ............................ .......................... ............ 663 FBDWO =. LFUDYKFS ZYKLFS .............. ............................ ............................ ............................ ............................ ............................ ............................ ............................ ..................... ....... 665
6. FSZDCUOS MDBDYFNDS 6.6.
Bolird edn proydcto
Dstueko ed prdhfctkiknkefe pfrf nf kbstfnfckób ed ubf pnfbtf ed dnfiorfckób ed bëctfr ed tubf hortkhkcfeo cob cgìf y dbeunzfeo cob stdvkf.
6.9.
Kedbtkhkcfckób edn proindlf
Nf tubf ds ubf pnfbtf ed mrfb klportfbckf db nos skstdlfs fmro-pfstorknds ed nos fbeds pdrufbos. Dstf cfctæcdf sd dbcudbtrf flpnkfldbtd ekstrkiukef db dn pfìs, dspdckfnldbtd db nos vfnnds kbtdrfbekbos eobed gf dbcobtrfeo cobekckobds fedcufefs pfrf su dstfindcklkdbto. Nf vdbtf`f qud tkdbd dstf hrutf ds qud sd fefptf fn numfr eobed crdcd, puded crdcdr tfbto db nf costf colo db nf skdrrf, skdbeo nfs ld`ords cobekckobds pfrf dn cuntkvo db nfs zobfs ærkefs cob tdlpdrfturfs proldeko dbtrd 68 f 98 °C. Db dn pfìs nfs ekvdrsfs cobekckobds flikdbtfnds gfb pdrlktkeo nf propfmfckób dxktosf ed nf tubf db nf costf, skdrrf y cd`f ed sdnvf. Goy db eìf nos proeuctos vdmdtfnds y nos deuncorfbtds gfb coirfeo mrfb klportfbckf edikeo f sus idbdhkckos pfrf nf sfnue, db dspdckfn pfrf nfs pdrsobfs qud pfedcdb dbhdrldefeds tfnds colo nf ekfidtds, y pdrsobfs qud edsdfb cukefr su pdso por lotkvos ed sfnue. F dsto sd s d sulf nf vdbtf`f ed poedr cobtfr db budstro pfìs cob ubf flpnkf vfrkdefe ed hrutfs, dbtrd dnnfs nf tubf qud ds ubf ed nfs hrutfs tropkcfnds1 fsì colo tflikëb sdlknnfs tfnds colo nf cgìf, nf cufn ds rkcf db æckeos mrfsos, lkbdrfnds y hkirf. Db dn Zdrð, fctufnldbtd bo sd fprovdcgf nf tubf colo lftdrkf prklf pfrf nf kbeustrkf, dstf hrutf sono sd cobsuld ekrdctfldbtd db ldrcfeos o ed lfbdrf fliunftorkf. Dn uso læs hrdcudbtd qud sd nd ef f dstf pnfbtf ds colo gospdedrf pfrf nf crkfbzf ed ub kbsdcto cobockeo colo cocgkbknnf, db cuyo kbtdrkor sd proeucd dn cfrlìb, cfr lìb, pkmldbto bfturfn usfeo db nf kbeustrkf fnkldbtfrkf, tdxtkn y hfrlfcëutkcf. Ds por dnno qud dn prdsdbtd trfif`o tkdbd por oi`dtkvo proporckobfr ub proeucto proeu cto kbbovfeor, ub bëctfr ed hrutf tropkcfn colo no ds nf tubf, dn cufn sdræ hortkhkcfeo cob cgìf y dbeunzfeo cob
;
Stdvkf pfrf poedr cobtrkiukr fn edsfrronno dlprdsfrkfn y por dbed holdbtfr dn crdcklkdbto ed nfs pdqudöfs dlprdsfs dbhocfefs f dstd ruiro.
6.3.
Oi`dtkvo edn proydcto
Dn proydcto prdtdbed dvfnufr nf vkfiknkefe tfbto dstrftëmkcf, ed ldrcfeo, tëcbkcf, ormfbkzfckobfn y hkbfbckdrf pfrf nf hfirkcfckób ed bëctfr ed tubf hortkhkcfeo cob cgìf y dbeunzfeo cob stdvkf.
6.5.
Klportfbckf y trfscdbedbckf edn proydcto
Nf trfscdbedbckf edn prdsdbtd proydcto ed prdhfctkiknkefe dstf efef por dn flpnko cflpo dcobólkco sustdbtfind qud irkbef nf dxpnotfckób ed dstd proeucto, puds dn pfìs tkdbd ub dspfcko tdrrktorkfn fedcufeo pfrf dn cuntkvo ed nf tubf. Dstd hruto cobtkdbd ub fnto vfnor butrktkvo sklknfr fn ed hrutos colo nf lfbzfbf, ckrudnf y cdrdzf. Ds ubf mrfb hudbtd ed potfsko, prdsdbtf ub rdeuckeo cobtdbkeo ed soeko, puekdbeo sdr cobsulkeos por pdrsobfs cob proindlfs rdbfnds o ed gkpdrtdbskób. Fsklkslo, nf tubf cobtkdbd cfncko y hóshoro, vktflkbfs hubefldbtfnds pfrf nf horlfckób ed nos gudsos. Zor otro nfeo, utknkzfrdlos cgìf, nf cufn ds ubf mrfb hudbtd ed fbtkoxkefbtds, oldmf3, protdìbfs, vktflkbfs F, I y E. Edikeo fn botfind kbcrdldbto db dn cobsulo ed `umos y idikefs dnfiorfeos f ifsd ed hrutfs, nos bëctfrds tkdbdb ub mrfb potdbckfn db dn ldrcfeo ed nos proeuctos fnkldbtkckos. Zor no tfbto, dn prdsdbtd proydcto, prdtdbed dvfnufr nf propudstf ed mdbdrfr ub bdmocko qud dstë ifsfeo db nf proeucckób ed bëctfr ed tubf hortkhkcfeo cob cgìf y dbeunzfeo cob stdvkf pfrf nf postdrkor vdbtf f nos cnkdbtds potdbckfnds f bkvdn bfckobfn.
6.4.
Ydsuldb D`dcutkvo
Dn prdsdbtd trfif`o dvfnðf nos fspdctos rdnfckobfeos f nf colproifckób ed nf prdhfctkiknkefe db nf klpndldbtfckób ed ubf pnfbtf ed dnfiorfckób ed bëctfr ed tubf hortkhkcfeo cob cgìf y dbeunzfeo cob stdvkf. Zfrtkdbeo cob ub dstueko ed ldrcfeo, dn cufn fbfnkzfræ nf edlfbef, nf ohdrtf, nf coldrckfnkzfckób y nos prdckos. Sd fbfnkzf f su vdz nf kbmdbkdrìf edn proydcto, sd edtdrlkbf dn tflföo ed pnfbtf óptklo f pfrtkr ed ub crktdrko colpfrftkvo dbtrd nos ekstkbtos
6:
tflföos ed pnfbtf db hubckób edn ldrcfeo, lftdrkf prklf, tdcbonomìf d kbvdrskób, sd edtdrlkbf nf nocfnkzfckób óptklf edn proydcto f pfrtkr ed ub fbænksks ed rfbakbm ed hfctords1 sd cobcdptufnkzf, fbfnkzf y sdndcckobf nf tdcbonomìf, lfqukbfrkfs y procdsos læs fedcufeos pfrf su proeucckób1 f pfrtkr ed nf kbhorlfckób fbtdrkorldbtd ldbckobfef sd edtdrlkbf nf cfpfckefe kbstfnfef, nos rdqudrklkdbtos ed proeucckób, sd rdfnkzf nf ekstrkiuckób ed pnfbtf, dstfindckdbeo skstdlfs ed cobtron ed nf cfnkefe y sd pnfbtdfb nos fspdctos ormfbkzfckobfnds. Hkbfnldbtd sd cobcnuyd cob ub dstueko y dvfnufckób dcobólkco – hkbfbckdro, hkbfbckdro, pfrf edhkbkr nf rdbtfiknkefe edn proydcto f rdfnkzfrsd.
66
9. DSUTEKO ED LDYCFEO 9.6.
Bëctfr ed tubf
9.6.6. Edscrkpckób coldrckfn Dn proeucto f ohrdcdr ds ub bëctfr ed tubf, dn cufn ds oitdbkeo por nf golomdbkzfckób ed nf punpf ed tubf, sdræ hortkhkcfeo cob cgìf, nf cufn nd fuldbtfræ dn vfnor butrkckobfn f budstro bëctfr, yf qud cobtkdbd fbtkoxkefbtds y vktflkbfs F, I y E. F su vdz, sdræ ub proeucto dbeunzfeo cob ub deuncorfbtd bo cfnórkco, stdvkf, no cufn pdrlktkræ qud sdf cobsulkeo kbcnuso por fqudnnfs pdrsobfs qud pfedcdb ed dbhdrldefeds colo nf ekfidtds y tflikëb pfrf dn nkird cobsulo ed qukdbds edsdfb cukefr su sfnue. Budstro proeucto sdræ coldrckfnkzfeo db ubf prdsdbtfckób ed iotdnnfs ed vkerko 978 lN. Cfrfctdrìstkcfs edn bëctfr ed tubf 6.
Dn bëctfr ed tubf ds ed conor lorfeo, prdsdbtf ub conor luy ftrfctkvo y nnflftkvo, edikeo f su kbtdbskefe ed conor.
9.
Dn proeucto tkdbd ubf vkscoskefe ed 6,:6 cp luy ftrfctkvo pfrf su cobsulo.
3.
Dn eunzor edn bëctfr ed tubf ds ed 69 ºIrkx
5.
Dn bëctfr ed tubf tkdbd ubf edbskefe 6.:4 am/N.
Hkmurf 6. Uubf (Opubtkf hkcus-kbekcf)
gttps0//lkconcf.col/tubf-ro`f
69
9.6.9. Tikcfckób Sdctorkfn CKKT
Ufinf 6. CNFSKHKCFCKÓB CKKT EDN BDCUFY SDCCK SDC CK B C
KBETSU KBETSUYKF YKFSS LFB LFBTHF THFCUT CUTYDY YDYFS FS
EKXKSKÓB 66
Dnfiorfckób ed idikefs
MYTZO 66:
Dnfiorfckób ed idikefs. Dnfiorfckób ed idikefs bo fncogónkcfs1 proeucckób ed fmufs
CNFSD 66:5
lkbdrfnds y otrfs fmufs dliotdnnfefs.
KBDK 9.6.3. Zfrtkef frfbcdnfrkf
Ufinf 9. ZFYUKEF FYFBCDNFYKF EDN BDCUFY ZFYUKE ZFY UKEF F
EDS EDSCY CYKZC KZCKK B ED ZFY ZFYUKE UKEF F @TMOS ED HYTUFS T OUYOS HYTUOS (KBCNTKEO DN
9::;::::::
LOSUO ED TXF) O ED GOYUFNKPFS, SKB HDYLDBUFY [ SKB FEKCKÓB ED FNCOGON, KBCNTSO COB FEKCKÓB ED FPÐCFY T OUYO DETNCOYFBUD
9::;;:::::
LDPCNF ED @TMOS
FETFBDU.MOI.ZD
63
9.6.5. Tsos dspdcìhkcos. Dn bëctfr ed tubf ds ub proeucto qud tkdbd colpudstos hubckobfnds idbdhkckosos pfrf nf sfnue, colo nos pkmldbtos (cfrotdbokeds), lkbdrfnds (Cf, A), vktflkbf C qud tkdbdb propkdefeds fbtkoxkefbtds. Nf hkirf ekdtëtkcf ds ubo ed nos colpobdbtds læs dstuekfeos edsed dn pubto ed vkstf ed nf butrkckób y nf rdnfckób qud dxkstd dbtrd nf hkirf y nf sfnue, por d`dlpno, pfrf dn cobtron edn condstdron y prdvdbckób ed fnmubfs dbhdrldefeds colo ekfidtds, oidskefe y prdvdbckób ed dbhdrldefe edn conob. Dn bëctfr ed tubf dstæ ddnfiorfeo nfiorfeo cob kbsulos y fektkvos fektkvos qud bo sob bockvos pfrf nf sfnue gulfbf (sfcfrosf, æckeo bìtrkco, æckeo fscórikco, CLC, molf ed tfrf y sorifto ed potfsko) db cobcdbtrfckobds pdqudöfs. Dn bëctfr ed tubf ds ubf idikef qud puded sdr cobsulkef db ub edsfyubo y sd puded dbvkfr colo nobcgdrf pfrf nos bköos qud fskstdb f nos condmkos.
9.6.4. Zrdsdbtfckób y dbvfsds Dn dbvfsfeo ds ubf horlf ed fsdmurfr ikdb nf ekstrkiuckób edn proeucto gfstf su edstkbo hkbfn qud ds dn cobsulkeor db fedcufefs cobekckobds y f ub lìbklo costo. Dn lftdrkfn ed dbvfsfeo `udmf ub pfpdn luy klportfbtd, db mdbdrfn sd edid tdbdr db cudbtf pfrf nf kbeustrkf fnkldbtfrkf qud nos lftdrkfnds ed dbvfsfeo db cobtfcto ekrdcto cob nos fnkldbtos edidb sdr ftóxkcos y quìlkcfldbtd kbdrtds. Zor dstf rfzób sd optf por ub lftdrkfn hfirkcfeo ed vkerko, tflikëb pfrf dvktfr nf përekef ed nfs sustfbckfs vonætknds rdspobsfinds edn frolf fr olf edn proeucto y qud sdfb klpdrldfind fn O9, yf qud dstd hfvordcd dn crdcklkdbto ed logos y ndvfeurfs, pfrf dn ckdrrd ed dstos dbvfsds sd s d utknkzf tfpfs ldtænkcfs twkst ohh.
65
Ufinf 3. ZYDSDBUFCKOB ED DBXFSD ED BDCUFY ED UTBF UKZO ED ZYDSDBUFCKOB
Nkqukeo
UKZO ED DBXFSD
LFUDYKFN
Hrfsco kbconoro, cob
Iotdnnfs ed vkerko.
tfpf roscf y prdckbto
Ufpf0 lftdrkfn ldtænkco twkst
ed sdmurkefe, cob
ohh.
dtkqudtf ed nf lfrcf
Dtkqudtf0 Nflkbfeo ed
nnflfef „Lksaksgf“.
Zonkpropkndbo
CFZFCKEF E
978 lN
Db nf prdsdbtfckób edn dbvfsd sd kbekcf nf colposkckób, cobekckobds ed fnlfcdbflkdbto y prdcfuckobds.
9.9.
Ærdf mdomræhkcf edn ldrcfeo
Zfrf edtdrlkbfr nf cfpfckefe ed procdsflkdbto ed nf pnfbtf kbeustrkfn ed bëctfr ed tubf, ds cobvdbkdbtd gfcdr ub dstueko edn ldrcfeo. Nf lfyor pfrtd ed bëctfr qud sd cobsuld db budstro pfìs ds dn bëctfr ed eurfzbo, y lfbmo qud db mdbdrfn bo sob ed iudbf cfnkefe rdspdcto f nfs cfrfctdrìstkcfs sdbsorkfnds y butrktkvfs, yf qud pfrf colpdbsfr dstfs edhkckdbckfs edh kckdbckfs utknkzfb sfiorkzfbtds, conorfbtds, y fnmubos fzucfrds skbtëtkcos. Fctufnldbtd dn cobsulkeor edlfbef fqudnnos proeuctos qud sdfb bfturfnds, no læs sdld`fbtd poskind tolfbeo db cudbtf dn pubto ed vkstf ormfbonëptkco y butrktkvo f nos proeuctos hrdscos. Dn bëctfr ed tubf ed e d sdr ub sfior ekhdrdbtd culpnd cob dstos rdquksktos yf bo utknkzf conorfbtds bk sfiorkzfbtds frtkhkckfnds, por no qud dn ldrcfeo prkbckpfn sdndcckobfeo ds dn ldrcfeo bfckobfn pdrufbo y pfìsds cobsulkeords ed tubf, skdbeo ub ldrcfeo potdbckfn yf qud cobocd dn sfior cfrfctdrìstkco ed dstf hrutf qud ds nf tubf.
64
9.3.
Fbænksks ed nf edlfbef cob kbhorlfckób sdcubefrkf
9.3.6. Tbkefe ed ludstrdo, poinfckób totfn, tflföo ed ludstrf
Tbkefe ed ludstrdo Sd rdfnkzo nf dbcudstf f kbekvkeuos efeo qud nf dlprdsf ekstrkiukræ dn proeucto fn pðinkco lfyor ed defe cob hkbds ed colpndldbto fnkldbtkcko.
Zoinfckób totfn Dn prdsdbtd proydcto dstæ dbhocfeo nos ekstrktos ldbckobfeos, nos cufnds pdrtdbdcdb f nfs zobfs XK y XKK ed Nklf ldtroponktfbf (Cnfskhkcfckób sdmðb FZDKL-9:6;).
Ufinf 5. Zoinfckób Pobf XK y XKK edn edpfrtfldbto ed Nklf
Pobf XK
@dsðs lfrìf, Nkbcd, Zudino Nkird, Lfmefndbf edn Lfr, Sfb Lkmudn.
Pobf XKK
Lkrfhnords, Sfb Kskero, Sfb Ior`f, Surco, Nf Lonkbf
68
Ufinf 4. Ekstrkiuckób ed nf Zoinfckób por Pobfs XK y XKK
Zoinfckób
Ekstrkto
Zoinfckób
%
@dsðs Lfrìf
79,:::
:.7%
Nkbcd
4;,8::
63%
Zudino Nkird
;:,=::
9:%
Lfmefndbf edn Lfr
84,7::
65%
Sfb Lkmudn
6=:,3::
34%
Uotfn
378,5::
6::%
Lkrfhnords
6:=,7::
66%
Sfb Kskero Sfb Ior`f
84,4:: 699,;::
=% 64%
Surco
38:,5::
54%
Nf Lonkbf
645,:::
99%
Uotfn
76:,8::
6::%
por Pobf
POBF XK
POBF XKK
Zoinfckób totfn db flifs zobfs
6,6;=,:::
FZDKL-9:6;
6=
Ufinf 8. Zoinfckób Sdmðb Defeds db Nklf Ldtroponktfbf 9:6;
MYTZO ED DEFE
UOUFN
%
:: - 4 FÖOS :8 - 69 FÖOS
;56=:: 66:96::
7.;% 6:.5%
63 - 6= FÖOS
7974::
=.7%
67 - 95 FÖOS
634=5::
69.7%
94 - 3; FÖOS
98735::
94.4%
5: - 44 FÖOS
9:784::
6;.=%
48 - + FÖOS
64763::
65.;%
UOUFN
6:47:;::
6::.::%
Zropkf- Fefptfeo ed KBDK – Kbstktuto Kbstktuto bfckobfn ed dstfeìstkcf d kbhorlætkcf
Ufinf =. Zoinfckób Sdmðb Bkvdn Sockodcobólkco 9:6;
BSD
ZOINFCKOB
%
F/I
9,;99.7:
9=.=%
C
5,4:=.6:
59.8%
E D
9,443.9: 4;=.7:
95.6% 4.8%
UOUFN
6:,47:.;:
6::.:%
Zropkf- Fefptfeo ed KBDK – Kbstktuto Kbstktuto bfckobfn ed dstfeìstkcf d kbhorlætkcf
Ufinf 7. Zoinfckób Oi`dtkvo
Zoinfckób oi`dtkvo <
===687
67
•
Uflföo ed ludstrf
Sd rdfnkzó ub sobedo f =: pdrsobfs qud cunlkbfrob ed dhdctufr sus colprfs db 4 ekhdrdbtds supdrldrcfeos ed nfs zobfs 8 y = ed Nklf Ldtroponktfbf pfrf edtdrlkbfr nf sktufckób hfvorfind o edshfvorfind rdspdcto f budstro proydcto usfbeo nfs skmukdbtds prdmubtfs, oitdbkëbeosd nos skmukdbtds eftos pfrf cfef prdmubtf. ¿Db su hflknkf (kbcnuyëbeosd), gfy qukdbds cobsuldb bëctfrds ed hrutf?,
Ufinf ;. Zrdmubtf Bº6
ZDYSOBFS
%
SK
88
;5%
BO
5
8%
UOUFN
=:
6::%
¿Colprfrìf ustde ub bëctfr ed hrutf dbrkqudckeo cob cgìf?
Ufinf 6:. Zrdmubtf Bº9
ZDYSOBFS
%
SK
88
;5%
BO
5
8%
UOUFN
=:
6::%
6;
¿Cobsulkrìf ustde ub bëctfr dbeunzfeo cob Stdvkf?
Ufinf 66. Zrdmubtf Bº3
ZDYSOBFS
%
SK
44
7=%
BO
7
63%
UOUFN
83
6::%
Zfrf edtdrlkbfr dn bðldro ed ludstrf f dbcudstfr (b), sd cobskedró trfif`fr cob ub bkvdn ed cobhkfbzf edn ;4%, cobtdbkdbeo ub drror pdrlkskind edn 6:%, fedlæs sd tdberæ db cudbtf qud nf poinfckób qud optf por dn proeucto ds ed ub =;% por no tfbto0 Zfrf ub nìlktd ed cobhkfiknkefe edn ;:% y ub drror edn 6:% oitdbdlos dn tflföo ed ludstrf(b), if`o nfs cobskedrfckobds skmukdbtds0 < 6,;8 1 < =;% 1 < 96 % 1 < ===687 1 < 6:%
Budstrf poinfckób po infckób ds kbh kbhkbktf kbktf edikeo f qud qu d ds lfyor f 6:::::, por no tfbto, edtdrlkbflos qud budstro bðldro ed hflknkfs dbcudstfefs sob0 <
9.3.9. Sdmldbtfckób ed ldrcfeo Nf poinfckób oi`dtkvo sdræ ed < pdrsobfs.
9:
Ufinf 69. Zoinfckób Uotfn
EKSUYKUO
Bº ed pdrsobfs
%
@dsðs Lfrìf Nkbcd
79::: 4;8::
8.56% 5.88%
Zudino Nkird
;:=::
=.:;%
Lfmefndbf edn Lfr
847::
4.65%
Sfb Lkmudn
6=:3::
63.39%
Lkrfhnords
6:=7::
7.53%
Sfb Kskero
844::
4.69%
Sfb Ior`f
699;::
;.86%
Surco
38:5::
97.67%
Nf Lonkbf
645:::
69.:5%
ZOINFCKOB UOUFN
69=;:::
6::.::%
KBDK
•
Sdmldbtfckób mdomræhkcf
Dn prdsdbtd proydcto dstæ orkdbtfeo f nos cobsulkeords qud rdskedb db nfs zobfs 8 y = ed Nklf ldtroponktfbf (Cnfskhkcfckób sdmðb FZDKL), qud colprdbedb nos skmukdbtds ekstrktos0
Ufinf 63. Zoinfckób Pobf XK y XKK
Pobf XK Pobf XKK
@dsðs lfrìf, Nkbcd, Zudino Nkird, Lfmefndbf edn Lfr, Sfb Lkmudn. Lkrfhnords, Sfb Kskero, Sfb Ior`f, Surco, Nf Lonkbf
96
•
Sdmldbtfckób edlomræhkcf
Nf sdmldbtfckób edlomræhkcf dstæ ednklktfef por nfs cfrfctdrìstkcfs qud edidb tdbdr db colðb nfs pdrsobfs qud sdræb budstros potdbckfnds cobsulkeords. Zor no qud, sd gf ednklktfeo ed nf skmukdbtd lfbdrf0
f) Defe0 Zdrsobfs qud rdskefb db nf zobf XK y XKK ed Nklf Ldtroponktfbf cob defeds qud oscknfb dbtrd :8 föos f læs.
i) Mëbdro0 Sd cobskedrfb golirds y lu`drds qud rdskefb db nf zobf XK y XKK ed Nklf Ldtroponktfbf.
c) Kbmrdsos0 Ifsæbeobos db FZDKL, bos dstflos ekrkmkdbeo f pdrsobfs qud tkdbdb ub proldeko mdbdrfn ed kbmrdso hflknkfr ldbsufn ed S/9,57:.:: f S/3;=:.::, lobto qud corrdspobed f nos bkvdnds sockodcobólkcos C y E.
e) Deucfckób0 Sd dstæ cobskedrfbeo f nfs pdrsobfs cob dstuekos ubkvdrsktfrkos, tëcbkcos, Lfmkstdr y eoctorfeos. d) Ocupfckób0 Sd dstæ cobskedrfbeo f nfs pdrsobfs qud horlfb pfrtd ed nf Zoinfckób Dcobólkcfldbtd Fctkvf ed Nklf Ldtroponktfbf.
•
Sdmldbtfckób sockodcobólkcf
Dstf sdmldbtfckób vf f sdr edtdrlkbfef por dn bkvdn sockodcobólkco y dn poedr fequksktkvo ed nfs pdrsobfs rdskedbtds db nos ekstrktos sdöfnfeos. Edn totfn ed nfs poinfckobds dxkstdbtds db cfef ubf ed nfs zobfs dndmkefs colo ldrcfeo, sono sd tolfræb db cudbtf f fqudnnfs pdrsobfs qud pdrtdbdzcfb fn bkvdn sockodcobólkco so ckodcobólkco C y E. 9.3.3. Lëtoeo ed kbvdstkmfckób ed ldrcfeo f utknkzfr Optflos por utknkzfr dn lëtoeo ed dbcudstf fn bo dbcobtrfr kbhorlfckób sdcubefrkf dxfctf soird nf edlfbef ed bëctfr ed tubf, dsto edikeo por sdr ub proeucto bo trfekckobfn. Zfrf dnno tolflos proporckobds edn tflföo ed ludstrf sdmðb dn bðldro totfn ed pdrsobfs por ekstrkto ed Nklf ed nfs zobfs XK y XKK ed Nklf ldtroponktfbf.
99
Ufinf 65. Ydpfrtkckób edn Bðldro ed Dbtrdvkstfs por Ekstrkto
Ekstrkto
Bº ed Zdrsobfs
Zorcdbtf`d (%)
Zdrsobfs f Dbtrdvkstfr
@dsðs Lfrìf Nkbcd
79::: 4;8::
8.56% 5.88%
5 3
Zudino Nkird
;:=::
=.:;%
4
Lfmefndbf edn Lfr
847::
4.65%
3
Sfb Lkmudn
6=:3::
63.39%
;
Lkrfhnords
6:=7::
7.53%
4
Sfb Kskero
844::
4.69%
3
Sfb Ior`f
699;::
;.86%
8
Surco
38:5::
97.67%
6;
Nf Lonkbf
645:::
69.:5%
7
Uotfn
6649:5=
6::%
84
KBDK Nf dbcudstf hud rdfnkzfef ed horlf vkrtufn db ifsd f ub cudstkobfrko ed prdmubtfs propudstfs ed loeo qud bos pdrlktf dstklfr nf edlfbef edn proeucto db nos supdrldrcfeos db rdhdrdbckf f nos bëctfrds sustktutos ed budstro proeucto. 9.3.5. Fbænksks dstfeìstkco ed nos rdsuntfeos F cobtkbufckób, lostrflos nos rdsuntfeos ed nf dbcudstf rdfnkzfef.
Zrdmubtf Bº60 ¿Db su hflknkf (kbcnuyëbeosd), gfy qukdbds cobsuldb bëctfrds ed hrutf?
93
Ufinf 64. Ydsuntfeos Zrdmubtf 6
Ydspudstf
Bº ed pdrsobfs
Sì Bo
6:9 4
Hkmurf 9. Mræhkcf Zrdmubtf 6
6.- ¿DB ST HFLKNKF HFLKNKF GF[ GF[ VTKDBDS BO COBSTLDB BËCUFYDS ED HYTUF? 4%
SK ;4%
Kbtdrprdtfckób0 Cfsk db nf totfnkefe ed nos dbcudstfeos (;4%) cobsuldb bëctfrds ed hrutf, skb dlifrmo, dxkstd ubf lkborìf ed nos dbcudstfeos qud bo fcostulirf cobsulkr bëctfrds ed hrutf.
95
Zrdmubtf Bº90 ¿Ed quë hrutf nd mustfrìf proifr ub bëctfr? Ufinf 68. Ydsuntfeos Zrdmubtf 9
Ydspudstf
Bº ed pdrsobfs
Zdpkbo
6;
Znætfbo
9;
Uubf
45
Hkmurf 3. Mræhkco Zrdmubtf 9
9.-¿ED VTD HYTUF ND MTSUFYKF ZYOIFY TB BDCUFY? Zdpkbo 6;%
Uubf 43% Znætfbo 97%
Kbtdrprdtfckób0 Ed nf totfnkefe ed nos dbcudstfeos, læs ed nf lktfe tuvo ubf prdhdrdbckf por ub budvo sfior ed bëctfr f ifsd tubf, por otro nfeo, dn bëctfr cob sdmubef popunfrkefe hud f ifsd ed pnætfbo y hkbfnldbtd dstuvo dn bëctfr f ifsd ed pdpkbo. Dsto puded edidrsd fn poco cobocklkdbto soird nf hrutf nnflfef pdpkbo. Zor tfbto, edhkbklos nf tubf colo lftdrkf prklf pfrf budstro proydcto.
94
Zrdmubtf Bº30 ¿Colprfrìf ustde ub bëctfr ed hrutf dbrkqudckeo cob cgìf? Ufinf 6=. Ydsuntfeos Zrdmubtf 3
Ydspudstf
Bº ed pdrsobfs
Sì
;8
Bo
8
Hkmurf 5. Mræhkco Zrdmubtf 3
3.-¿COLZYFYÌF TSUDE TB BDCU BDCUFY FY ED HYTUF DBYKVTDCKEO COB CGÌF? BO 8%
SK ;5%
Kbtdrprdtfckób0 Nf lfyorìf ed nos dbcudstfeos tuvo ubf rdfcckób posktkvf fn poskind cobsulo ed ub bëctfr dbrkqudckeo cob cgìf. Dn rdsto ed nos dbcudstfeos dbcuds tfeos poskindldbtd bo cobsulkrìfb ub bëctfr b ëctfr cob dsf cfrfctdrìstkcf, por lotkvos ed edskbhorlfckób fcdrcf ed dstf sdlknnf.
98
Zrdmubtf Bº50 ¿Cobsulkrìf ustde ub bëctfr dbeunzfeo cob Stdvkf? Ufinf 67. Ydsuntfeos Zrdmubtf 5
Ydspudstf
Bº ed pdrsobfs
Sì
75
Bo
69
Hkmurf 4. Mræhkco Zrdmubtf 5
5.-¿COBSTLKYKF TSUDE TB BDCUFY DBETNPFEO COB SUDXKF? BO 63%
SK 7=%
Kbtdrprdtfckób0 Læs ed nfs trds-cufrtfs pfrtds edn totfn ed dbcudstfeos dstfrìf ekspudsto f cobsulkr ub bëctfr dbeunzfeo cob stdvkf, edikeo f qud cobocdb nos idbdhkckos ed dstd colo deuncorfbtd. [ db ub pdqudöo porcdbtf`d (63%) bo cobsulkrìf edikeo f nf edskbhorlfckób soird nfs propkdefeds ed nf stdvkf.
9=
Zrdmubtf Bº40 ¿Db quë tkpo ed dbvfsd nd pfrdcd læs fedcufeo ekstrkiukr dn bëctfr ed hrutf? Ufinf 6;. Ydsuntfeos Zrdmubtf 4
Ydspudstf
Bº ed pdrsobfs
Iotdnnf ed pnæstkco
=
Iotdnnf ed vkerko
49
Udtrfpfca
94
Hkmurf 8. Mræhkco Zrdmubtf 4
4.-¿DB VTËEKSUYKITKY UKZO ED DBXFSD ND ZFYDCD LÆS FEDCTFEO DN BËCUFY ED HYTUF? Iotdnnf ed pnfstkco 7% Udtrfpfca 3:%
Iotdnnf ed vkerko 89%
Kbtdrprdtfckób0 Læs ed nf lktfe ed nos dbcudstfeos tkdbd ubf cnfrf prdekndcckób por dn cobsulo ed bëctfrds db dbvfsds ed vkerko, sdmukeo ed ub 3:% ed dbcudstfeos qud prdhkdrd dn dbvfsd ed tdtrfpfca y hkbfnldbtd dn rdstfbtd ed dbcudstfeos prdhkdrd cobsulkr bëctfrds db dbvfsds ed pnæstkco. Zor dnno, bosotros optfrdlos f ekstrkiukr budstro proeucto db iotdnnfs ed vkerko.
97
Zrdmubtf Bº80 Zfrf ustde, ¿Vud hfctor ds edtdrlkbfbtd fn fequkrkr ub bëctfr ed hrutfs? Ufinf 9:. Ydsuntfeos Zrdmubtf 8
Ydspudstf
Bº ed pdrsobfs
Lfrcf
9
Zrdcko
99
Cfnkefe
4:
Dbvfsd
6:
Hkmurf =. Mræhkco Zrdmubtf 8
8.- ¿VTD HFCU HFCUOY OY DS EDUDYLKBFBUD EDUDYLKBFBUD FN FEVTKYKY TB BËCUFY ED HYTUFS? Dbvfsd 69%
Lfrcf 9%
Zrdcko 98%
Cfnkefe 8:%
Kbtdrprdtfckób0 Ed nf totfnkefe ed dbcudstfeos, læs ed nf lktfe nd ef lfyor klportfbckf f nf cfnkefe edn proeucto f cobsulkr. Zor otro nfeo, dxkstd dx kstd ub 98% qud cobskedrf dn prdcko prd cko colo ub hfctor h fctor klportfbtd fn loldbto ed fequkrkr ub bëctfr, sdmukeo db rfbmo ed klportfbckf dstæ dn hfctor dbvfsd cob ub 69% y, por ðntklo, eæbeond lìbklf klportfbckf dstæ dn hfctor lfrcf pfrf fequkrkr ub bëctfr.
9;
Zrdmubtf Bº=0 ¿Cuæbtos nktros ed bëctfr cobsuldb ldbsufnldbtd? Ufinf 96. Ydsuntfeos Zrdmubtf =
Ydspudstf
Bº ed pdrsobfs
6-3 nktros
8=
5-8 nktros
64
=-; nktros
9
Hkmurf 7. Mræhkco Zrdmubtf =
=.-¿CTÆBUOS =.-¿CTÆBU OS NKUYOS ED BËCUFY COBSTLDB LDBSTFNLDBUD? 5-8 Nktros 67%
=-; Nktros 9%
6-3 Nktros 7:%
Kbtdrprdtfckób0 Edn totfn ed nos dbcudstfeos læs ed nfs trds-cufrtfs pfrtds cobsuldb ed 6-3N ldbsufnds ed bëctfr. Edn rdsto ed nos dbcudstfeos ub lfyor porcdbtf`d tkdbd ub cobsulo ed 5-8N ldbsufnds y cob ub lìbklo porcdbtf`d dstæb nos qud cobsuldb ed =-;N ed bëctfr.
3:
Zrdmubtf Bº70 ¿Cuæbto dstfrìf ekspudsto f pfmfr por ub bëctfr ed hrutf ed 978 lN? Ufinf 99. Ydsuntfeos Zrdmubtf 7
Ydspudstf
Bº ed pdrsobfs
6.4: - 6.=: sonds
7
6.=: - 6.;: sonds
63
6.;: – 9.6: sonds
99
9.6: – 9.3: sonds
6:
9.3: - 9.4: sonds
36
Hkmurf ;. Mræhkco Zrdmubtf 7
7.-¿CTÆBUO DSUFYÌF EKSZTDSUO F ZFMFY ZOY TB BDCUFY ED HYTUF ED 978 LN ? 6.4: - 6.=: sonds 6:% 9.3: - 9.4: sonds sonds 3=%
9.6: - 9.3: sonds 69%
6.=: - 6.;: sonds sonds 64%
6.;: - 9.6: sonds sonds 98%
36
9.3.4. Zroydcckób ed nf edlfbef cob dscdbfrko pdsklkstf y optklkstf Nf edlfbef fbufn fctufn totfn, pdsklkstf y optklkstf sd gfnnfræb usfbeo nf edlfbef proldeko, nìlktd kbhdrkor ed edlfbef y nìlktd supdrkor ed edlfbef oitdbkdbeo nos skmukdbtds rdsuntfeos, skdbeo dn mrfeo ed fcdptfckób edn ==% ed fcudreo f nf dbcudstf rdfnkzfef.
Edlfbef totfn fbufn fctufn
< 687:;9 687:;956.6 56.69 9
ö
Ydfnkzfbeo nf proydcckób f 4 föos0
Ufinf 93. Edlfbef Zroydctfef db N/föo
Föo
E.ZDSKLKSUF
E.ZYOIFIND
E.OZUKLKSUF
9:9:
65,;:;,463.37
68,7:;,956.69
67,=:7,;87.78
9:96
6=,654,;5:.3;
6;,33:,89=.9;
96,464,365.6;
9:99
6;,=6=,736.54
99,93:,996.37
95,=59,866.39
9:93
99,8=4,4:8.68
94,485,=45.4;
97,545,::3.:9
9:95
98,:=8,739.:;
9;,3;;,58=.=7
39,=99,6:3.5=
9:94
9;,;77,348.;:
33,7:;,37=.;4
3=,83:,567.;;
39
Hkmurf 6:. Mræhkco ed Zroydcckób ed nf Edlfbef
Edlfbef Zroydctfef Edlfbef pdsklkstf
Edlfbef Zroifind
Edlfbef Optklkstf
69,:::,:::.:: o ö f / r f t c d b d e s o r t k N
6:,:::,:::.:: 7,:::,:::.:: 8,:::,:::.:: 5,:::,:::.:: 9,:::,:::.:: 9:6;
9:9:
9:96
9:99
9:93
9:95
9:94
9:98
Föo
9.5.
Fbænksks ed nf ohdrtf
9.5.6. Kedbtkhkcfckób ed nfs dlprdsfs colpdtkeorfs Db nf fctufnkefe bo dxkstdb dlprdsfs ed colpdtdbckf ekrdctf, ds edckr qud dnfiordb bëctfr ed tubf db dn Zdrð, ds por dso qud gdlos fbfnkzfeo f dlprdsfs colo colpdtdbckf kbekrdctf qud dnfiorfb bëctfrds y `umos, pdro ed otrfs hrutfs pdro qud tkdbdb sklknktueds db no qud ds puinkco ekrkmkeo, prdcko dbtrd otros sdmðb budstro dstueko.
33
Ufinf 95. Zfrtkckpfckób db `umos y bëctfrds
Durolobktor Kbtdrbftkobfn 9.5.9. Fbænksks cufnktftkvo y cufbtktftkvo ed nf ohdrtf Sd fbfnkzfræb f nos ekvdrsos colpdtkeords yf qud `ubtos fifrcfb ub iudb porcdbtf`d edn ldrcfeo kbtdrbo, dstos colpdtkeords sob kbekrdctos yf qud vdbedb bëctfrds y `umos ed otrfs hrutfs (colo eurfzbo), ekhdrdbtds f nfs ed tubf dn cufn sdrìf ub sustktuto.
35
Ufinf 94. Fbænksks Cufnktftkvo ed nf Ohdrtf
Lfrcf
Yfzób Sockfn
YTC
BSD
Zrdcko Sdmldbto
Hortfndzf
Ediknkefeds
Dstrftdmkf
Dstrftdmkf Colpdtktkvf
Zrdcko Fnto
Ekhdrdbckfckób ifsfef db nf Cfbtkefe
Bëctfr ed hrutf bfturfn
Hrumos
Sdrvkckos ed Zdrð S.F
9:564;393=8
Fnto/ Ldeko
Fnto
@umos y Bëctfrds
Zroeucto rdcobockeo por su iudb sfior. Lfrcf nìedr db proeuctos ed `umos idikinds. Lfyor vfrkdefe ed hrutfs y sfiords. Lfyor vfrkdefe ed tkpo ed dbvfsd.
Mnorkf Mnorkf
Mnorkf S.F
9:6::6;:=;=
Fnto/ Ldeko
Fnto
@umos y Bëctfrds
Zroeucto rdcobockeo por su iudb sfior. Lfrcf rdcobockef.
Zrdsdbtfckób db ub sono tkpo ed dbvfsd.
Ekhdrdbckfckób ifsfef db lfrcf y prdcko
Bëctfr ed hrutf bfturfn
Nfkvd Nfkvd
Nfkvd S.F
9:6:::;454:
Fnto/ Ldeko
Fnto
@umos y Bëctfrds
Zroeucto rdcobockeo por su iudb sfior. Lfrcf rdcobockef. Lfyor vfrkdefe ed hrutfs y sfiords
Zrdcko fnto
Ekhdrdbckfckób ifsfef db nf lfrcf
@umo cobcdbtrfeo.
]ftt‛s
]ftts Zdrð S.F
9:484374::5
Fnto/ Ldeko
Fnto
@umos y Bëctfrds
Zroeucto rdcobockeo por su iudb sfior. Lfrcf rdcobockef. Lfyor vfrkdefe ed hrutfs y sfiords
Zrdcko fnto
Ekhdrdbckfckób ifsfef db nf lfrcf
Bëctfr ed hrutf bfturfn.
Cocf-Conf
34
9.5.3. Dstklfckób ed nf ohdrtf huturf
Ufinf 98. Zroeucckób ed Bëctfrds 9::7-9:6= FÖO
ZYOETCCKOB BFCKOBFN (N/ Föo)
9::;
9,589,8=4.85
9:6:
3,73;,5;9.;7
9:66
8,4:4,664.::
9:69
63,68=,57:.;3
9:63
=,==8,;5;.;=
9:65
7,=58,947.69
9:64
6:,873,3;4.;;
9:68
66,:6:,:54.89
9:6=
;,;9:,::8.36
9:67
6:,=;9,3;6.;7
9:6;
9,73:,744.56
KBDK F pfrtkr ed dstos eftos sd cfncunf nf ohdrtf proydctfef gfstf dn föo 9:94
Ufinf 9=. Ohdrtf Zroydctfef FÖO
OHDYUF ZYO[DCUFEF (N/Föo)
9:9:
3,945,888.=4
9:96
3,=56,949.35
9:99
5,3::,475.3;
9:93
5,;53,437.76
9:95
4,879,86=.58
9:94
8,439,6;6.3:
38
9.4.
Ifnfbcd Edlfbef – Ohdrtf Ohdrtf
9.4.6. Edlfbef Zotdbckfn o irdcgf
Ufinf 97. Zroydcckób ed nf Edlfbef Zotdbckfn (am/föo) FÖO
E.ZYOIFIND
OHDYUF ED UTBF (N/Föo)
EDLFBEF ZOUDBCKFN
9:9:
65,;:;,463.37
3,945,888.=4
66,845,758.83
9:96
6=,654,;5:.3;
3,=56,949.35
63,5:5,877.:4
6;,=6=,736.54
5,3::,475.3;
64,56=,95=.:8
9:99
6;,=6=,736.54
5,3::,475.3;
64,56=,95=.:8
9:93
99,8=4,4:8.68
5,;53,437.76
6=,=36,;8=.38
9:95
98,:=8,739.:;
4,879,86=.58
9:,3;5,965.83
9:94
9;,;77,348.;:
8,439,6;6.3:
93,548,684.86
9.4.9. Edlfbef pfrf dn proydcto Db ubf dbcudstf dnfiorfef por Durolobktor Kbtdrbftkobfn, bos ludstrf qud nf colpföìf pdrufbf F@D cobcdbtrf dn 9;.7% edn ldrcfeo cob sus lfrcfs Ckhrut y Zunp db nf proeucckób ed bëctfrds. Lkdbtrfs qud nf lfrcf Hrumos ed Ugd Cocf-Conf Colpfby tkdbd ub 94 % edn lkslo. Nf tdbedbckf prkbckpfn edbtro ed nf cftdmorìf skmud skdbeo dn cfliko gfckf opckobds læs sfnuefinds1 ds fsì qud cfef vdz læs nos cobsulkeords dnkmdb `umos y bëctfrds db vdz ed idikefs ed zulo. „F pdsfr edn lfyor cobtdbkeo ed fzðcfr db colpfrfckób cob otrfs idikefs bo fncogónkcfs,
nos `umos sd colprfb pfrf fnludrzos kbhfbtknds u ocfskobds hflknkfrds, hfvordckeo por sus lkbdrfnds y butrkdbtds“, sdöfnf nf cobsuntorf fn ekfrko Mdstkób.
3=
Ufinf 9;. Zfrtkckpfckób ed nfs Lfrcfs db @umos y Bëctfrds db dn 9:68
Lfrcf
Opdrfeor Mnoifn
(%)
YFBA
HYTMOS
Ugd Cocf-Conf Co
94%
6
CKHYTU
F`d Mroup
68%
9
ZTNZ
F`d Mroup
63.8%
3
MNOYKF
Mrupo Mnorkf SF
5
NFKXD UFLZKCO
Nfkvd SF Goucgdbs Kbeustrkds Kbc
4 8
AYKS
Kbeustrkfs Sfb Lkmudn
=
]FUUjS
]fttµs SF
7
SDNXF
Z&E Fbekbf Fnkldbtos SF
;
DCOHYDSG
Hooe Zfca SFC
6:
FYTIF
Mrupo Mnorkf SF
66
ZTYF XKEF
Mrupo Mnorkf SF
69
GTFBCGT[ OUYOS
Z&E Fbekbf Fnkldbtos SF
67.=%
63
Durolobktor Kbtdrbftkobfn Fedlæs, kbekcfb qud, db dn ldrcfeo ed `umos dbvfsfeos, nos sfiords trfekckobfnds pdrufbos bo nomrfb cfnfr fðb db dn musto edn cobsulkeor. „Nf lfyorìf ed nos cobsulkeords prdhkdrdb
nfs vdrskobds hrdscfs ed tfnds idikefs y nfs prdpfrfb db cfsf“, dxpnkcf nf kbvdstkmfckób. Ds fgì eobed budstro proydcto sd dbhocfræ cob dn sfior ed nf tubf, pfrf sftkshfcdr dn musto edn cobsulkeor. Edikeo f toeo no fbtdrkorldbtd ldbckobfeo, y f qud colo poedlos botfr, dn ldrcfeo ed `umos y bëctfrds ds luy colpdtktkvo, tolfrdlos ub 9% edn ldrcfeo pfrf budstro proydcto.
37
Ufinf 3:. Edlfbef Zotdbckfn pfrf dn Zroydcto (N/föo)
FÖO
EDLFBEF ZOUDBCKFN
EZZ
9:9:
66,845,758.83
933,:;8.;3
9:96
63,5:5,877.:4
987,:;3.=8
9:99 9:93
64,56=,95=.:8 6=,=36,;8=.38
3:7,355.;5 345,83;.34
9:95
9:,3;5,965.83
5:=,775.9;
9:94
93,548,684.86
58;,693.36
9.8. Fbænksks ed nos prdckos 9.8.6. Hfctords qud kbhnuydb db nos prdckos f) Fspdctos klportfbtds cob rdspdcto fn crdcklkdbto ed nf tubf Sdmðb dn Kbstktuto Bfckobfn ed Kbvdstkmfckób Fmrfrkf rdfnkzfeo por nf Kbm. Lfrksf Xknnfmoldz Kzfmukrrd db dn föo 9::: bos ekcd no skmukdbtd0 Cnklf0 Sd edsfrronnf ikdb cob tdlpdrfturf ldekf dbtrd 65 y 98 mrfeos cdbtìmrfeos y ubf guldefe rdnftkvf ed 44 f 74 por ckdbto. Cob prdckpktfckobds cdrcfbfs f 4:: lknìldtros fbufnds. Bo tondrf gdnfefs. Sudnos0 Nf tubf sd fefptf ikdb f sudnos ed ekvdrsfs tdxturfs y cobekckobds. Nos ld`ords sob nos sudnos supdrhkckfnds y nkvkfbos, pdro cob iudb erdbf`d. Bo tondrf dn dxcdso ed guldefe db dn sudno.
3;
i) Costos ed proeucckób edn bëctfr ed tubf y dstrftdmkfs ed vfnor fmrdmfeo Costos ed proeucckób Sd rkmd por costos vfrkfinds colo0 lftdrkf prklf, lfbo ed oirf ekrdctf, sulkbkstros, su lkbkstros, rdmfnìfs, y dbvfsds. Fsì colo por costos hk`os0 costos kbekrdctos o ed kbvdrskób colo0 edprdckfckób, klpudstos, otros mrfvældbds y costos ed vdbtfs y ekstrkiuckób (HFO, 6;;7). Dstrftdmkfs ed vfnor fmrdmfeo • Zrovddeords0 Sob ubf ed nfs hudrzfs læs klportfbtds pfrf nfs dlprdsfs cobsdrvdrfs edbtro
edn dbtorbo dspdcìhkco, edikeo f qud sd dbcfrmfb ed trfdr nf lftdrkf prklf edtdrlkbfef qud
edlfbef nf colpföìf. • Kbtdrldekfrkos0 Sob fqudnnfs dlprdsfs qud pdrlktdb nndmfr dn proeucto fn cobsulkeor hkbfn. • Cnkdbtds0 Ds ed nos hfctords læs klportfbtds edn lkcro dbtorbo, sd trftf edn d`d ed toeo
bdmocko. Ed sus mustos, ed sus gæiktos ed cobsulo, ed su bkvdn ed dxkmdbckf, ed sus dxpdctftkvfs, ed su loeo ed vkef, ed su poedr fequksktkvo y otrfs cfrfctdrìstkcfs. • Colpdtkeords0 Sd vf f fbfnkzfr nf colpdtdbckf ldekfbtd cuftro bkvdnds edse d dn pubto ed
vkstf edn cobsulkeor (Lubudrf Fndlæb y Yoerìmudz Dscuedro, 9:69)0 Colpdtdbckf ed prdsupudsto (prdcko), colpdtdbckf mdbërkcf (sustktuto), colpdtdbckf ed cftdmorìf por proeucto (lfrcf y prdstkmko) y colpdtdbckf ed horlf ed proeucto (prdsdbtfckób y ftrkiutos ed klfmdb). c) Crktdrkos ed Cfnkefe Sdmðb nf BOYLF MDBDYFN ZFYF PTLOS (@TMOS) [ BËCUFYDS ED HYTUFS (COEDW SUFB 95=-9::4) db nf pæmkbf cuftro bos edtfnnf no skmukdbtd. Nos zulos (`umos) y bëctfrds ed hrutfs edidræb tdbdr dn conor, frolf y sfior cfrfctdrìstkcos edn zulo (`umo) edn lkslo tkpo ed hrutf ed nf qud procdedb.
5:
Nf hrutf bo edidræ rdtdbdr læs fmuf colo rdsuntfeo ed su nfvfeo, trftflkdbto cob vfpor u otrfs opdrfckobds prdpfrftorkfs qud nf qud sdf tdcbonómkcfldbtd kbdvktfind. 9.8.9. Zrdcko Fctufnds
Ufinf 36. Zrdckos Fctufnds ed Zoskinds Colpdtkeords
ZNFPF LFYCF HYTMOS
DBXFSD/CFBUKEFE UOUUTS
XDF
]OBM LDUYO
@umo cob sfior f
Iotdnnf ed vkerko ed 978
sfior f
9.3;
9.9;
6.;:
6.;:
6.;;
6.;:
9.6:
6.;;
9.3;
9.9;
Cf`f ed 6.4 N
5.;;
5.4:
5.9;
--
Cf`f ed 6 N
3.4:
3.3:
9.;;
9.;;
Cf`f ed 6 N
3.4:
3.3:
9.;;
9.;;
Iotdnnf ed pnæstkco ed 3:: lN
eurfzbo @umo cob sfior f
6.;;
lN
eurfzbo @umo cob
9.6:
Iotdnnf ed vkerko ed 978 lN
lfbmo
ZTNZ Idikef cob sfior f eurfzbo Idikef cob sfior f eurfzbo Idikef cob sfior f lfbmo
]FUUjS
56
Idikef bfrfb`f Idikef eurfzbo Idikef lfbmo
Iotdnnf ed pnæstkco 6N
3.4:
9.;;
9.;;
9.;;
Iotdnnf ed pnæstkco 6N
3.4:
9.;;
9.;;
9.;;
Iotdnnf ed pnæstkco 6N
3.4:
9.;;
9.;;
9.;;
6.7:
6.7:
9.6;
--
Idikef
Iotdnnf ed pnæstkco 34:
bfrfb`f
lN
9.8.3. Zroydcckobds edn prdcko
Nf skmukdbtd tfinf sd oituvo rdcopknfbeo kbhorlfckób ed prdckos ed bëctfrds f bkvdn bfckobfn pfrf cfef föo, no qud bos vf f sdrvkr pfrf poedr gfcdr ubf proydcckób ed prdckos pfrf budstro proeucto db dn ldrcfeo, fsì colo tflikëb f`ustfr ub loedno fedcufeo sdmðb dn vfnor edn codhkckdbtd ed rdmrdskób qud oitdbmflos.
Ufinf 39. Zrdckos Gkstórkcos ed Bëctfr ed Hrutfs f Bkvdn Bfckobfn
F O
ZYDCKO
9:68
6.4:
9:6=
6.7:
9:67
6.;:
9:6;
9.::
9:9:
9.6:
F pfrtkr ed nf Ufinf oitdbdlos qud dn loedno qud rdprdsdbtf ed lfbdrf læs fedcufef nos eftos ed edlfbef gkstórkcf edn bëctfr ed hrutf ds dn loedno SDLKNOMFYKULKCO cob ub Y 9
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