SJDZHG@ JFJCCBOH YJDBOH@F R YJNJYJHGZE YJNJYJHG ZE H@CBOH@F 9=01
OG]J - @I@HC@R 9=01
BHNOYEJ NBH@F GJF GBSWYBWO OYO]JS@
]YOCJSO JFJCWOY@F< ‖SJDZHG@ JFJCCBOH YJDBOH@F R YJNJYJHGZH H@CBOH@F 9=01―
BHNOYEJ GJ COOYGBH@GOY GJF GBSWYBWO/CJHWYO ]OIF@GO OYO]JS@ C@]ÅWZFO B< BHNOYE@CBÓH DJHJY@F GJF GBSWYBWO / CJHWYO ]OIF@GO 0.0
G`tos Djhjr`fjs . Gbstrbto Crj`cbóh C`pbt`f Supjrnbcbj ]oif`cbóh @ftbtug Wjepjr`tur` Gbst`hcb`
< Oropjs` < =9 gj jhjro gj 01:4 < oropjs` < 001=,09 < 3,00= a`i. < 3 311 e s. h. e e.. < -3 ½C ` 02 ½C < 021 ke
Irjvj Yjsjð` Abstórbc` Js uho gj fos 4 gbstrbtos gj f` ]rovbhcb` gj @ht`i`ei` uibc`g` jh jf gjp`rt`ejhto gj @puråe`c, i`lo f` `gebhbstr`cbóh gjf Doibjrho rjdboh`f gj @puråe`c, Jf gbstrbto gj Oropjs`, sj jhcujhtr` uibc`go `f Sur- Ojstj gj f` provbhcb` gj @ht`i`ei`, cuy` c`pbt`f js f` c`pbt`f gj totor`. Jf gbstrbto gj Oropjs` jstà cohstbtubgo por f`s Coeuhbg`gjs gj Wotor` Wot or` Orop Oropjs` js`,, Au` Au`cuf cuffo, fo, Kbf Kbfc`t c`t`, `, Cc` Cc`scc scc`ð` `ð` y Soh Sohcco ccocco ccoca` ca` y por fos `hj `hjxos xos gj @ff`uc`, Bt`ð`, Luht`y`, Cabcff`e`rc`, Cabcff`e`rc`, @ep`cao, Ruebrj, @hco y Ccobffuffo. Ccobffuffo.
Zibc`cbóh
Gbstrbto
]rovbhcb`
Hortj Ojstj Sur Jstj
Wurp`y @ht`i`ei` Au`yh`cot` y ]ubc` Au`qubr`
Cot`i`ei`s @ht`i`ei` @rjqubp` Cot`i`ei`s
Gjp`rt`ejht o @puråe`c @puråe`c @rjqubp` @puråe`c
C@]BWZFO BB< SÅHWJSBS GJ F@ CORZHWZY@ SOCBO ]OFÅWBC@ GJF GBSWYBWO/CC. ]] 9.0 YJ]OYWJ GJ BHCBGJHCB@S R @CWOS GJ ^BOFJHCB@
@HWJS ]or eotbvo gj rj`fbz`rsj f` SJY R YJN 9=01 jh jf gbstrbto gj Oropjs`, sj rj`fbzó f`s bhg`d` bhg `d`cbo cbohjs hjs soi soirj rj pos posbif bifjs js bhc bhcbgj bgjhcb hcb`s `s quj pug pugbjr bjr`h `h suscbt suscbt`rs `rsj j `htjs, `htjs, gur gur`ht `htj j y gjspuâs gj f` lorh`g` jfjctor`f, ` nbh gj `gopt`r f`s ejgbg`s prjvjhtbv`s gjf c`so. Bhnoreàhgoej por fos poif`gorjs, `så coeo `utorbg`gjs gjf gbstrbto, quj jh f` prbejr` vujft` JYE- 9=01 sj a`iå` rjdbstr`go bhcohvjhbjhtjs coh jf pjrsoh`f OH]J y f` poif`cbóh, ho auio gbnusbóh, coeo t`epoco prjsjhcb` gjf pjrsoh`f jh jf gbstrbto. Fos poif`gorjs coeo sus `utorbg`gjs e`hbnjst`roh jst`r bhcohnorejs coh fos rjsuft`gos.
GZY@HWJ Gur`htj jstj procjso jfjctor`f jh jf Gbstrbto gj Oropjs`, sj gjs`rroffó coh bhcbgjhcb`s, pjro sj pugo gjs`rroff`r tog`s f`s `ctbvbg`gjs gj `cujrgo ` fos pf`zos jst`ifjcbgos por f` OG]J @I@HC@R, y` quj f`s `utorbg`gjs j bhstbtucbohjs gj jstj Gbstrbto, pjrebtbjroh y `poy `poy`r `roh oh f`s f`s gbvj gbvjrs rs`s `s `ctb `ctbvb vbg` g`gj gjss gjf gjf proc procjs jso o jf jfjc jcto tor` r`f,f, co coeo eo f` jl jljc jcuc ucbó bóh h gj c`p`cbt`cbohjs ` ebjeiros gj ejs`, jfjctorjs jh djhjr`f. @så ebseo Gur`htj f` LJF tuvj quj ` eb c`rdo gj 3 ejs`s gj sunr`dbo porquj ho cohtài`eos coh CE y por f`s bhcbgjhcb`s gj f` prbejr` vujft` tuvj quj supjrvbs`r pjre`hjhtjejhtj jf gjs`rroffo gj f` LJF. ]or otro f`go, c`ij bhnore` bhnore`rr quj gur`ht gur`htj j f` lorh`g` jfjctor` jfjctor`ff f` CF^ cohluht` cohluht`ejhtj ejhtj coh jf LHJ prjtjhgbjroh cjrr`r uh` ejs` gj sunr`dbo ==7:>0 crj`hgo e`fjst`r y tr`t`hgo gj bepjgbr f` fbirj gjcbsbóh gj fos ebjeiros gj ejs` gj cohtbhu`r coh jf procjso jfjctor`f.
GJS]ZJS Gjspuâs gj f` lorh`g` jfjctor`f CF^ cohtbhüo crj`hgo e`fjst`r ff`e`hgo gbrjct`ejhtj ` f` Ljnj gj OG]J @I@HC@R y ` f` coorgbh`gor` gj opjr`cbohjs `poyàhgosj jh jf coebs`rbo gjf gbstrbto jf cu`f js su p`rbjhtj (tåo) oebtbjhgo eb prjsjhcb` coh bhtjhcbohjs prjsuebifjs gj `cujrgo `f gjs`rroffo gj fos ajcaos. C`ij bhnore`r quj f` CF^ jh ejhcbóh js h`tur`f gj Oropjs` y jf c`hgbg`to d`h`gor jh f` prbejr` vujft` t`eibâh js su n`ebfb`r. Nbh`fejhtj, Fos cbug`g`hos jstuvbjroh gj `cujrgo eostr`hgo uh` `ctbtug gj cohnb`hz` y cohnorebg`g. rjspjt`roh fos rjsuft`gos gj f`s urh`s, dr`cb`s `f voto popuf`r gjf ]ujifo. Sj fodró rjpfjd`r jf 0==% gj f`s `ct`s y e`tjrb`f jfjctor`f ` f` OG]J @I@HC@R. `prox. ` f`s 2-DBJJ/C@J, NE=4-DBJJ/C]O, NE=4-DBJ/C]O, NE0=-DBJJ/C]O, NE00-DBJJ/C]O, `så coeo jf bhnorej nbh`f gj djstbóh `f LOG]J. Jst` t`rj` àrj`s nuj rj`fbzo jf CG cufebhó hbhduh` jf gå` =2-09-01, gbnjrjhtjs gj f` por OG]J, ho ysjsjprjsjhtó gbnbcuft`g.jhtrjd`hgo f` bhnore`cbóh ` f`s
0.3 ]YOCJSO< DJSWBOH GJ F@ BE@DJH COY]OY@WB^@ R COEZHBC@CBOHJS. 0.3.2 @CWB^BG@G< Gbnusbóh djhjr`f- SJY R Yjnjrâhgue H`cboh`f 9=01 0.3.2.03.0 Gbnuhgbr jf procjso jfjctor`f jh coorgbh`cbóh coh f` OG]J. Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Ejgb Ej gbo o gj ^jrb ^jrbnb nbc` c`cb cbóh óh <
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
=>/00/9=01 `f =4/09/9=01
=>/00/9=01 `f =1/09/9=01
Jf procjso jfjctor`f nuj gbnuhgbgo ejgb`htj hot`s gj prjhs` quj sj rj`fbz`i`h gjsgj f` OG]J por jf àrj` gj prjhs`, `gjeàs jh jstj procjso sj a` vbsto uh` c`ep`ð` cohst`htj ejgb`htj r`gbo y tjfjvbsbóh soirj jf procjso jfjctor`f gj p`rtj gj OH]J cjhtr`f. Puj nujroh gj dr`h utbfbg`g. Sj rj`fbzó f` gbnusbóh gj `cujrgo coh f` njca` jst`ifjcbg` por f` OG]J @I@
[email protected] cohtó coh C`rtjfjs y @nbcajs (Coeo ^ot`r, Fos ]`sos gjf Jfjctor R Lorh`g` gj C`p`cbt`cbóh), ^of`htjs (Wu gjijs jfjdbr), ]`s`c`ffj Jfjctor`f, ]`hc`rt`s jh jf gbstrbto y @hjxos, coh fje`s, @fusbvos ` f`s Jfjccbohjs Yjdboh`fjs y Euhbcbp`fjs 9=01.
]`s`c`ffj Jfjctor`f Jst` `ctbvbg`g jstuvo ` c`rdo gjf CG, tuvo coeo prbhcbp`f oiljtbvo gbnuhgbr jf procjso jfjctor`f, sj rj`fbzó jf gå` 3= gj hovbjeirj ` f`s 0=/00/9=01 `f 09/00/9=01
F` t`rj` jstuvo ` c`rdo gjf coorgbh`gor gbstrbt`f (CG), bhbcb`hgo jf tr`i`lo coh jf gjspf`z`ebjhto gj f` OG]J @I@HC@R `f gbstrbto `sbdh`go tr`i`l`hgo fos nore nore`t `tos os,, NE= NE=9-D 9-DOJC OJCOY/ OY/CES CES,, nor nore`t e`to o NE= NE=0-D 0-DOJC OJCOY/ OY/CES CES y jf nor nore`t e`to o NE= NE=44DOJCOY/CES., cohnorej ` fos protocofos y procjgbebjhtos rjspjctbvos. Sj vjrbnbcó f`s rut`s, tbpo gj c`rrjtjr`, jst`go, cohgbcbóh, p`r` jf gjspfbjduj y rjpfbjduj . Sj vjrbnbcó
Foc`f gj ^ot`cbóh (F^), coh nore`to NE=9-DOJCOY/CES, C`p`cbg`g gj ejs`s gj sunr`dbo quj pujgj `fijrd`r f` bhstbtucbóh Jguc`tbv`, sj rj`fbzó uh croqubs gj f` bhstbtucbóh, sj toeó notos gjf nrohtbs gjf F^, `uf`s, c`ifj`go, jst`go gj `uf`s, pujrt`s pujr t`s,, vjht vjht`h` `h`ss p`t p`tbo, bo, i`ð i`ðos, os, jsc` jsc`fjr fjr`s, `s, c`i c`ifj` fj`go go y cjr cjrco co pjr pjrbeâ beâtrb trbco. co. @f cuffebh` cu h`rr sj nbreó uh `ct` coh f` rjsp jspohs`i `iffj gj F^ Nore` re`to NE=4DOJCOY/CES, coeo sjð`f gj cohnorebg`g. W`eibâh sj tr`i`ló nore`to NE=0DOJCOY/CES, Nbca` gj Bhnore`cbóh GBSWYBW@F/CC]] p`r` f` vjrbnbc`cbóh gj rut`s p`r` jf gjspfbjduj y rjpfbjduj. F` t`rj` tjrebhó coh jhtrjd` gj fos nore`tos rjspjctbvos `f àrj` gj Opjr`cbohjs gj f` OG]J- @I@HC@R.
9.9 9.9 ] ]YO YOCJ CJSO SO
< GJ GJSB SBD DH@ H@CB CBÓ ÓH GJ GJ E EBJ BJEI EIYO YOS SG GJ JE EJS JS@ @
9.9.7 @CWB^BG@G< ]ui ]uifbc`cbóh fbc`cbóh f` "Fbst` gjnbh gjnbhbtbv` btbv` gj ebjeiros gj ejs` sortj`gos – SJY y Yjnjrâhgue H`cboh`f 9=01 9.9.7.0.0 ]uifbc`r f` ‖fbst` gj Ebjeiros gj ejs` gjnbhbtbv`― jh f` cbrcuhscrbpcbóh Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Ejgbo gj ^jrbnbc`cbóh
<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
0=/=00/9=01 `f 0=/00/9=01
0=/00/9=01 `f 0=/00/9=01
F` puifbc`cbóh gj f` fbst` gjnbhbtbv` gj ebjeiros gj ejs` jh jf gbstrbto gj Oropjs`, sj rj`fbzó jf 0= gj hovbjeirj gjf 9=01, t`eibâh sj puifbcó fbst` gj ebjeiros gj ejs` t`ca`gos, t`ca`g os, (Jx (Jxcfu cfubgo bgos), s), f` pui puifbc fbc`cb `cbóh óh sj rj` rj`fbz fbzó ó jh fos fud fud`rj `rjss j Bhstbt Bhstbtucb ucbohj ohjss eàs cohcurrbgos y tr`hsbt`gos gjf Gbstrbto, jh gbca`s puifbc`cbohjs sj `hjxó f`s c`us`fjs gj Jxcus`s y Lustbnbc`cbohjs corrjspohgbjhtjs cohtjhbjhgo f` ebse` f`s njca`s y fud`r gohgj prjsjht`r. Sj gbfbdjhcbó y nbre`roh f`s @ct`s gj f`s ]uifbc`cbohjs jnjctu`g`s por f`s @utorbg`gjs gjf gbstrbto. Sj fodró puifbc`r jh f` njca` prodr`e`g`.
CZ@GYO< FZD@YJS GJ ]ZIFBC@CBÓH FBSW@ GBNBHBWB^@ GJ EBJEIYOS GJ EJS@ BHSWBWZCBÓH
GBYJCCBOH
FOC@F GJ ^OW@CBOH
]F@\@ GJ @YE@S S/H
EZHBC]@FBG@G
]F@\@ GJ @YE@S S/H
DOIJYH@CBOH
]F@\@ GJ @YE@S S/H
CJHWYO GJ S@FZG
@^. S@H E@YWBH S/H
COEBS@YB@
]F@\@ GJ @YE@S S/H
Nujhtj< @ct`s gj ]uifbc`cbóh Gjnbhbtbv` gj Ebjeiros gj Ejs`
9.9.: @CWB^BG@G< Be Beprjsbóh prjsbóh y gbstrbi gbstrbiucbóh ucbóh gj f`s crjgjhcb`fjs crjgjhcb`fjs gj fos ebjeir ebjeiros os gj ejs` – SJY y Yjnjrâhgue H`cboh`f 9=01 9.9.:.>.0 Jhtrjd`r crjg crjgjhcb`fjs jhcb`fjs y h hotbnbc`cbohjs otbnbc`cbohjs ``ff c`rdo gj EE y eoh eohbtorjo btorjo gjf rjdbstro. Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Ejgbo gj ^jrbnbc`cbóh<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
0:/00/9=01 `f 00/09/9=01
0:/00/9=01 `f 00/09/9=01
Fos rjspohs`ifjs gj f` jljcucbóh gj jst` t`rj` nujroh jf CG y jf CF^.sj procjgbó ` cf`sbnbc`r y zohbnbc`r por gbrjccbohjs y coeuhbg`gjs. F` jhtrjd` sj rj`fbzó jh nore` pjrsoh`f `f EE, `så ebseo sj puifbcó jf aor`rbo gj `tjhcbóh gj f` onbcbh` jh fos fud`rjs eàs cohcurrbgos p`r` quj fos EE gj ejs` pujg`h `pjrsoh`rsj ` f` onbcbh` ` rjc`i`r sus crjgjhcb`fjs. F` jhtrjd` gj crjgjhcb`fjs bhbcbo jf 0: gj hovbjeirj a`st` jf gå` =2 gj gbcbjeirj. F`s Jstr`tjdb`s utbfbz`g`s< Jhtrjd` ` goebcbfbo. Jhtrjd` jh t`ffjrjs gj c`p`cbt`cbóh. Jhtrjd` gur`htj f` lorh`g` gj c`p`cbt`cbóh.
9.3 ]YOCJSO< ]YOGZCCBOH, JHS@EIF@LJ R GJS]FBJDZJ GJF E@WJYB@F GJ C@]@CBW@CBOH C@]@CBW@CBO H R SBEZF@CYO.
9.3.00 @CWB^BG@G< Jhs`eif`lj y gjspfbjduj gjf e`tjrb`f jfjctor`f p`r` t`ffjrjs gj C`p`cbt`cbóh gj pjrsoh`f OG]J, C`p`cbt`cbóh y Sbeuf`cro gjf Sbstje` gj Coeputo Jfjctor`f - SJY y Yjnjrâhgue H`cboh`f 9=01. 9.3.00.3.0 Yjcbibr y gbstrbiubr jf e`tjrb`f jfjctor`f p`r` f` C`p`cbt`cbóh gj `ctorjs jfjctor`fjs, Lorh`g` gj C`p`cbt`cbóh y Sbeuf`cro (Sjgjs gbstrbt`fjs gj provbhcb`)
Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Ejgbo gj ^jrbnbc`cbóh<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
9>/00/9=01 `f =0/09/9=01
91/00/9=01 `f =1/09/9=01
Sj rjcbibó gjf àrj` gj opjr`cbohjs jf e`tjrb`f gj c`p`cbt`cbóh, `nbcajs, c`rtbff`s p`r` ebjeiros gj ejs` p`r` f` prbejr` y sjduhg` lorh`g` gj c`p`cbt`cbóh, c`rtbtbffff` c`r ` p` p`r` r` pjr pjrso sohjr hjros, os, c` c`rt rtbfbff` f` p`r` p`r` NN@@ NN@@,, c` c`rt rtbfbff` f` p` p`r` r` Nb Nbsc sc`f `fbz bz`g `gor orjs. js. Gbstrbiuyâhgosj jf e`tjrb`f gj c`p`cbt`cbóh y otros gj `cujrgo ` f` c`htbg`g gj ebjeiros gj ejs` gjf gbstrbto. 9.7 ]YOCJSO< C@]@CBW@CBÓH GJ ]JYSOH@F OG]J/OH]J R @CWOYJS JFJCWOY@FJS. 9.7.3 @CWB^BG@G< C`p C`p`cbt`cbóh `cbt`cbóh ` @ctorjs Jfjctor`fjs – SJY y Yjnjrâhgue H`cboh`f H`cboh`f 9=01 9.7.3.0.0 C`p`cbt`r ebjeiros g gjj ejs`, jfjctorjs y gjeàs `ctorjs jfjctor`fjs (]jrsohjros, NN.@@.` yfos ]H]). Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Ejgbo gj ^jrbnbc`cbóh<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
0:/00/9=01 `f =1/09/9=01
03/00/9=01 `f =>/09/9=01
Gjsgj jf eoejhto gj f` rjcjpcbóh gj f`s crjgjhcb`fjs sj bhbcb`roh f`s c`p`cbt`cbohjs ` ebjeiros gj ejs`, bhbcbàhgosj gjsgj jf 0:-00-9=01 a`st` jf =1-09-9=01. Jf rjspohs`ifj gj f` jljcucbóh gj f` t`rj` nuj bhbcb`go por jf CG, y gjspuâs sj bhcorporó jf CF^ gjsgj jf 92-00-9=01. Jf procjgbebjhto p`r` jljcut`r f` t`rj` nuj< Sj uibcó j bgjhtbnbcó `f EE. Sj fj jhtrjdó su crjgjhcb`f y f` c`p`cbt`cbóh coh jf àhnor`, p`r` quj rjcohozc` f` gocuejht`cbóh, sj abzo jhtrjd` gj f` c`rtbff` gjf Ebjeiro gj Ejs` Sj rj`fbzó f` c`p`cbt`cbóh jh jf àrj` corrjspohgbjhtj gj f` onbcbh` gbstrbt`f gj `cujrgo ` f` gbspohbibfbg`g gj aor`rbo gjf EE. Nbh`fbz`g` f` c`p`cbt`cbóh sj fj bhvbtó ` p`rtbcbp`r jh f` Lorh`g` gj C`p`cbt`cbóh prodr`e`g` jh njca` =9 gj gbcbjeirj. Sj vbsbtó ` fos EE jh sus goebcbfbos gj fos gbvjrsos `hjxos y c`sjråos gjf gbstrbto p`r` f` jhtrjd` gj crjgjhcb`f y c`p`cbt`cbóh pjrsoh`fbz`g`. F` c`p`cbt`cbóh ` fos EE pjrebtbó quj cohozc`h jf e`tjrb`f gj sunr`dbo y pr`ctbqujh sus
nuhcbohjs p`r` jf Ebjeiros gå` gj f` Lorh`g` Jfjctor`f. Sj c`p`cbto ` 00 gj Ejs`, sjdüh gjt`ff` jf sbdubjhtj cu`gro<
WOW@F, GJ EBJEIYOS GJ EJS@ C@]@CBW@GOS GBSWYBWO ] S 3E 0S
OYO]JS @
:
>
7
4
9S
3S
WOW@F
3
>
30
NZJHWJ< YJ]OYWJS @F SBYC@J
C`p`cbt`r ` Jfjctorjs< Ejgbo gj ^jrbnbc`cbóh<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
0:/00/9=01 `f =1/09/9=01
0:/00/9=01 `f =1/09/9=01
F` c`p`cbt`cbóh ` Jfjctorjs sj rj`fbzó jh jf gbstrbto, cjhtros poif`gos y `hjxos, jh fos ejrc`gos, rjuhbohjs gj v`so gj fjcaj, rjuhbohjs gj rjd`gåo gj `du` njrb`s goebhbc`fjs, `hbvjrs`rbo gjf gbstrbto y coeuhbg`gjs gjf gbstrbto gj oropjs`.
C`p`cbt`cbóh ` ]jrsohjros< Ejgbo gj ^jrbnbc`cbóh<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
0:/00/9=01 `f =1/09/9=01
03/00/9=01 `f =1/09/9=01
F` c`p`cbt`cbóh ` f`s 9 ord`hbz`cbohjs pofåtbc`s jh jf gbstrbto gj oropjs` nuj prodr pro dr`e `e`g` `g` p`r` =3 gj gb gbcb cbje jeir irj j gjf gjf 9=01 9=01 ` f` f`ss 3 Jnjctbvos gj f` ]H] jh F.^ Sj fj gbo cohocjr sus nuhcbohjs y sj jhtrjdó su c`rtbff` gj c`p`cbt`cbóh ` NN@@ y ]H].
9.7.7 @CWB^BG@G< Lorh Lorh`g`s `g`s gj C`p`cbt`cbóh – SJY y Yjnjrâhgue H`cbo H`cboh`f h`f 9=01 9.7.7.0.0 Ord`hbz`r y jljcu jljcut`r t`r f` lorh`g` gj c`p c`p`cbt`cbóh `cbt`cbóh jh f`s OG]J. Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Yjportj gj cuepfbebjhto
Ejgbo gj ^jrbnbc`cbóh< ]rodr`e`go gjf
Jljcut`go gjf
92/00/9=01 `f =9/09/9=01
92/0=/9=01 `f =9/09/9=01
Jf gå` 92 gj hovbjeirj, sj bhbcbó f`s coorgbh`cbohjs coh jf gbrjctor gjf Foc`f gj vot`cbóh p`r` f` lorh`g` gj c`p`cbt`cbóh ` rj`fbz`rsj jf gå` =9 gj gbcbjeirj. Jf rjspohs`ifj gj jljcut`r gbca` t`rj` nuj jf Coorgbh`gor gj Foc`f gj ^ot`cbóh. Sj bhvbtó ` EE vå` tjfjnóhbc` por jhcohtr`rsj nujr` gjf gbstrbto. Sj rj`fbzó pjrbnohjo jh togo jf gbstrbto bhvbt`hgo ` fos EE ` su lorh`g` gj c`p`cbt`cbóh. Sj `gjcu`roh f`s `uf`s gj `cujrgo `f e`hu`f< ‖Duå` p`r` f` c`p`cbt`cbóh gj `ctorjs jfjctorjs―.
Sj toeógj `sbstjhcb` ejgb`htj jf NE=7-DBJJ/C@J ‖Yjdbstro gj `sbstjhcb` ` f` lorh`g` c`p`cbt`cbóh gj EE por `uf`. Nbh`fejhtj sj ffjhó jf nore`to NE=:-DBJ/C@J ‖Yjdbstro gj cohsofbg`go gj `sbstjhcb` ` lorh`g` gj c`p`cbt`cbóh ` EE por Foc`f gj ^ot`cbóh.― Sj rjportó vå` tjfjnóhbc` ` f` Coorgbh`gor` gj C`p`cbt`cbóh gj f` OG]J – @I@HC@R F` cufebh`cbóh gj jst` t`rj` pjrebtbó rjnorz`r sus nuhcbohjs ` fos EE y rjcohocjr jf e`tjrb`f jfjctor`f.
CZ@GYO< ]YBEJY@ LOYH@G@ GJ YJNOY\@EBJHWO GJ C@]@CBW@CBÓH @ EBJEIYOS GJ EJS@
H½
]YJSBOGJHWJ
SJCYJW@YBO
3JY. E
0JY. S
9GO. S
3JY. S
WOW@F
GBSWYB WO
=0
=0
=0
=3
=0
=0
=0
=3
OYO] JS@
WO W@F
NZJHWJ< NE=:-DBJJ/C@J NE=:-DBJJ/C@J (Cohsofbg`go gj f` Lorh`g` gj c`p`cbt`cbóh)
Sj rjportó vå` tjfjnóhbc` ` f` Coorgbh`gor` gj C`p`cbt`cbóh gj f` OG]J. F` cufebh`cbóh gj jst` t`rj` pjrebtbó rjnorz`r sus nuhcbohjs ` fos EE y rjcohocjr jf e`tjrb`f jfjctor`f.
9.: ]YOCJSO< A@IBFBW@CBOH R @COHGBCBOH@EBJHWO GJ F@SOG]J, CJHWYOS GJ COE]ZWO, ONBCBH@S GBSWYBW@FJS GBSWYBW@FJS /CC. ]] 9.:.3 @CWB^BG@G< A`ibfbt`cbóh j bhbcbo gj `ctbvbg`gjs gj f` onbcbh` gbstrbt`f y/o Cjhtro poif`go – SJY y Yjnjrâhgue H`cboh`f 9=01 9.:.3.0.0 Iusc`r sjgj p`r` f` onbcbh` gbstrbt`f y/o cjhtro poif`go. Zhbg`g gj ejgbg`< ]ropujst` gj Sjgj gbstrbt`f Yjportj gj cuepfbebjhto
Ejgbo gj ^jrbnbc`cbóh< ]rodr`e`go gjf
Jljcut`go gjf
=>/00/9=01 `f 09/00/9=01
02/00/9=01 `f 02/00/9=01
Jf rjspohs`ifj gj f` jljcucbóh gj f` t`rj` nuj jf Coorgbh`gor Gbstrbt`f. Sj coorgbhó coh propbjt`rbo gjf bheujifj `fqubf`go jh jf procjso JYE 9=01, p`r` f` cohtr`t`cbóh hujv`ejhtj gjf foc`f. F` t`rj` rjsuftó uh poco coepfbc`g`, gjibgo `f pjrbogo gj cohtr`to gj t`h sofo 9= gå`s y` quj `f propbjt`r propbjt`rbo bo ho fj cohvjhå` gbcao cohtr cohtr`to. `to. Jst` t`rj` sj gjs`rroffó jh fos pf`zos jst`ifjcbgos, coh uh poco gj gbnbcuft`g, pjro nbh`fejhtj fodró cohcrjt`rsj.
9.:.3.9.0 Bepfjejht`r f` sjgj gbstrbt`f j bhbcb`r `ctbvbg`gjs. Zhbg`g gj ejgbg`< Sjgj gbstrbt`f bepfjejht`g` Yjportj gj cuepfbebjhto
Ejgbo gj ^jrbnbc`cbóh< ]rodr`e`go gjf
Jljcut`go gjf
0:/00/9=01 `f 02/00/9=01
02/00/9=01 `f 9=/00/9=01
Jf rjspohs`ifj gj f` jljcucbóh gj f` t`rj` nuj jf Coorgbh`gor Gbstrbt`f. F` t`rj` sj bhbcbó jf 02 gj hovbjeirj. Sj rj`fbzó f` bepfjejht`cbóh gj f` onbcbh` Gbstrbt`f coh fos e`tjrb`fjs jf`ior`gos Sj procjgbó ` ffjh`r uh `ct` gj rjcjpcbóh y jhtrjd` gj bheujifj, gohgj sj gjl` cohst`hcb` quj sj rjcbij y gjvujfvj jh iujh jst`go jf bheujifj, nbre`hgo jf gujðo y jf coorgbh`gor gbstrbt`f coeo sjð`f gj cohnorebg`g Sj djstbohó coh bhstbtucbohjs püifbc`s y prbv`g`s p`r` jf prâst`eo gj eujifjs p`r` f` bepfjejht`cbóh gj f` onbcbh` gbstrbt`f, hos prâst`eos jscrbtorbo, ejs`s y sbff`s. CZ@GYO< BE]FJEJHW@CBÓH GJ F@ SJGJ GBSWYBW@F
Eujif js C`htbg`g
GBSWYBWO
Gjscrbpcbóh
OYO]JS@
Sbff`s
=3
Jscrbtorbo Ejs`s
=0 =0
Costo Wot`f (S/.) =. =
=
9.4 GJS]FBJDZJ GJF E@WJYB@F JFJCWOY@F 9.4.9 @CWB^BG@G< Gjspfbjduj gj e`tjrb`f jfjctor`f p`r` sunr`dbo – SJY y rjnjrâhgue H`cboh`f 9=01 9.4.9.3.0 @poy`r, gj corrjspohgjr, jh f` gbstrbiucbóh gjf e`tjrb e`tjrb`f `f jfjctor`f p`r` sunr`dbo ` fos Foc`fjs gj ^ot`cbóh (Sjgjs gbstrbt`fjs gj provbhcb`s). Zhbg`g gj ejgbg`< Yjportj gj cuepfbebjhto Ejgbo gj ^jrbnbc`cbóh<
Yjportj gj cuepfbebjhto
]rodr`e`go gjf
Jljcut`go gjf
9>/00/9=01 `f =1/09/9=01
=4/09/9=01 `f =4/09/9=01
Jst` t`rj` jstuvo ` c`rdo gjf CG, F` t`rj` bhbcbo coh f` jhtrjd` gj e`tjrb`f jfjctor`f jf gå` =4 gj Gbcbjeirj, ` aor`s =1) C`l` gj e`tjrb`f gj rjsjrv` (=0) ]`qujtj gjf CF^. C`ibh`s (=>) Àhnor`s (09) Yjnrbdjrbo (01)
S rjport`hgo `f C.O f` aor` gj ffjd`g` `f F^, =0/09/9=01 `f =2/09/9=01
Jst` t`rj` jstuvo ` c`rdo gjf Coorgbh`gor gj Foc`f gj ^ot`cbóh, qubjh nuj jf jhc`rd`go gj gjcjpcboh`r jf foc`f gj vot`cbóh jf gå` lujvjs =>/09/9=01 ` f`s 03/09/9=01 `f =2/09/9=01
F` t`rj` bhbcbo jf =2/09/9=01, jstuvo ` c`rdo gjf CG jh coorgbh`cbóh coh jf Coorgbh`gor gjf coorgbh`gor gj Foc`f gj ^ot`cbóh. Sj gjs`rroffó gj f` sbdubjhtj e`hjr`<
BHSW@F@CBÓH F` bhst`f`cbóh bhst`f`cbóh jstuvo ` c`rdo gj f` Coorgbh`g Coorgbh`gor` or` Gbstrbt` Gbstrbt`ff (CG)q (CG)qubjh ubjh tuvo quj cuepfbr cuepfbr f` nuhcbóh gj Coorgbh`gor` gj Ejs` porquj ho sj `sbdhó CE p`r` jf gbstrbto gj Oropjs`. F` lorh`g` jfjctor`f (LJF) bhbcbó coh f` ejs` bhst`f`cbóh gj f` ejs` gj sunr`dbo H½ ==7::4 cohnore`g` por fos =9 EE tbtuf`rjs y uh Supfjhtj ` f`s =4/00/9=01 `f =2/09/9=01
=>//00/9=01 `f =2/09/9=01
Jst` t`rj` jstuvo ` c`rdo gjf LOG]J, rj`fbzó f`s coorgbh`cbohjs nbre`hgo jf nore`to NE=0-OSGH/S] `ct` gj coorgbh`cbóh gj sjdurbg`g gohgj coorgbhó coh f`s ]H] y NN@@ f` sjdurbg`g p`r` f` lorh`g` jfjctor`f gj f` OG]J, sjdurbg`g p`r` jf pjrsoh`f OH]J jh jf Gbstrbto y jh f`s gbnjrjhtjs `ctbvbg`gjs jfjctor`fjs, gjspfbjduj jfjctor`f, rjpfbjduj gjf e`tjrb`f jfjctor`f y sjdurbg`g pjre`hjhtj jh f` lorh`g` 9=01. jfjctor`f. @htjs, gur`htj y gjspuâs gjf procjso jfjctor`f ‖SJY R YJN – Sbh jei`rdo<
F` ]H] ho irbhgo sjdurbg`g `f pjrsoh`f OH]J jh jf gbstrbto. Ho irbhgo sjdurbg`g jh f` lorh`g` gj c`p`cbt`cbóh ` ebjeiros gj ejs` Ho irbhgo sjdurbg`g jh f` onbcbh` gbstrbt`f. Jh jf gjspfbjduj sj cohtó coh jf rjsdu`rgo gj =9 jnjctbvos gj f` ]H]. Jh jf eoejh eoejhto to quj ffjdo jf e`tjrb`f jfjctor jfjctor`f `f `f gbstr gbstrbto bto fos ]H] sj jhtr`roh ` uh `uf` ` pjrhoct`r `f bdu`f quj fos jnjctbvos gj f` ]H] gj oropjs` ho cuepfbjhgo coh sus nuhcbohjs. Sj cohtó coh => jnjctbvos gj f`s NN@@ qubjhjs irbhg`roh sjdurbg`g bhtjrh` gjhtro gjf foc`f gj vot`cbóh. Jh jf rjpfbjduj sj cohtó coh jf `poyo gj =9 jnjctbvos gj f` ]H] gjsgj jf gbstrbto gj Oropjs` a`st` f` OG]J @I@HC@R. F` nujrz` @re`g` jh togo eoejhto irbhgó sjdurbg`g. Jh f` LJF sj cohtó coh f` prjsjhcb` gj => jnjctbvos ]H] y => jnjctbvos NN@@.
3.9 Cuepfbebjh Cuepfbebjhto to gj bhgbc`gorjs 3.9.0. Bhgb Bhgbc`gor c`gorjs js gj Djst Djstbóh bóh
HOEIYJ GJF BHGBC@GOY
0
9
3
EJW@ ]YODY@E @G @
NOYE@ GJ C@FCZFO
]orcjht`lj gj poif`cbóh quj p` p`rt rtbc bcbp bp`h `h jh jf proc procjs jso o jfjctor`f
]o ]orc rcjh jht` t`lj lj gj jfjc jfjcto torj rjss s`tbsnjcaos coh f` ord` ord`hb hbz` z`cb cbóh óh jf gå` gå` gj f` Lorh`g` Jfjctor`f.
]orcjht`lj gj @ct`s procjs`g`s jf gå` gj f` lorh`g` jfjctor`f
G@
Hüejro gj jfjctorjs quj p`rtbcbp`h jh lorh`g` jfjctor`f x 0== 5 0::3 Hüejro tot`f gj jfjctorjs 5 202
Hüejro gj jfjctorjs s`tbsnjcaos coh ord`hbz`cbóh jf gå` gj f` lorh`g` jfjctor`f x 0== 50::3 202 Hüejro tot`f gj jfjctorjs 5 Hüejro gj `ct`s procjs`g`s jf gå` gj f` lorh`g` jfjctor`f x 0== 5 >=
EJW @ CZE]FB
1 = %
:2.01%
4 4 %
:2.02%
f`
4=% SJY 3=% YJN
0== %
2>% SJY 2:% YJN
0==%
Hüejro tot`f gj `ct`s 5 >=
7
]orcjht`l j
g j
`ct` s
oisjrv`cb
s b h
óh
:
]orcjht`lj gj ebjeiros gj ejs` c`p`cbt`gos
]orcjht`lj
Hüejro gj @ct`s sbh oisjrv`cbóh x 0== 5 >= Hüejro tot`f gj `ct`s 5 >= Hüejro gj ebjeiros gj ejs` c`p`cbt`gos (Wbtuf`rjs y Supfjhtjs) x 0== 5 30 Hüejro tot`f gj ebjeiros gj ejs` (Wbtuf`rjs y Supfjhtjs) 3>
>
gj jfjctorjs c`p`cbt`gos p`r` sunr`d`r
Hüejro gj jfjctorjs c`p`cbt`gos p`r` sunr`d`r x 0== 5 0::3
4
]o ]orc rcjh jht` t`lj lj gj jfjc jfjcto torj rjss bhnore`gos soirj jf procjso jfjctor`f
Hüejro gj jfjctorjs quj sj bhnoreó gjf procjso jfjctor`f ` tr`vâs gj f` OH]J x 0== 5
Hüejro tot`f gj jfjctorjs 5 202
0::3 Hüejro tot`f gj jfjctorjs jhcujst`gos5 202
1
]orcjht ]orcj ht`l `ljj gj Jht Jhtrj rjd` d` gj crjgjhcb`fjs ` ebjeiros gj ejs` a`st` jf gå` `htjrbor ` f` jfjccbóh
Hüejro gj crjgjhcb`fjs jhtrjd`g`s a`st` jf gå` `htjrbor ` f` jfjccbóh x 0== 5 30 Wot`f, gj EE (tbtuf`rjs y supfjhtjs5 3>
0 : %
1 > %
0 : %
:2.01%
: = %
:2.01%
> : %
1 > %
3.3 I@F I@F@HCJ @HCJ DJHJ DJHJY@F Y@F 3.3.0 Fodr Fodros os Oitjhb Oitjhbgos< gos< Fodros oitjhbgos.
Sj fodr`roh fos oiljtbvos tr`z`gos por f` OH]J Sj abz abzo o iuj iujh h tr` tr`i`l i`lo o jh jf gbs gbstrb trbto to `sb `sbdh` dh`go, go, gohgj gohgj `ut `utorb orbg`g g`gjs js y jfj jfjcto ctorjs rjs p`rtbcbp`roh gj f`s `ctbvbg`gjs prodr`e`g`s. gjl`hgo uh` iujh` be`djh gj f` Bhstbtucbóh ` f` cu`f rjprjsjht`eos. Jf procjso jfjctor`f jh djhjr`f sj ffjvó ` c`io coh hjutr`fbg`g, tr`hsp`rjhcb` y aohjstbg`g Sj fodró bhst`f`r jf 0== % gj ejs`s gj sunr`dbo. Jf gå` gj f` LJF sucjgbjroh bhcbgjhcb`s, bhtjrh`r fo cu`f ho gjijrå` vofvjr ` sucjgjr, Sbh jei`rdo, sj pugo supjr`r c`g` bhcbgjhtj dr`cb`s ` fos cohocbebjhtos y f` jxpjrbjhcb` jh procjsos jfjctor`fjs. Jf rjpfbjduj sj jljcutó gj nore` bhtjdr`f y sbh hbhduh` sbh gbnbcuft`g.
C`p`cbt`cbóh ` Ebjeiros gj Ejs`< F` c`p`cbt`cbóh ` ebjeiros bhbcbo gjspuâs gj f` puifbc`cbóh gj f` fbst` gjnbhbtbv` gj ebjeiros gj ejs` y cufebho jf =>-09-01. Jh jf gbstrbto sj jepfjó 9 jstr`tjdb`s gj c`p`cbt`cbóh, pjrsoh`fbz`g` y rjuhbohjs gj c`p`cbt`cbóh, f`s ebse`s quj sj rj`fbzó sbdubjhgo fos p`sos gjf gbsjðo ejtogofódbco. Sj uibcó j bgjhtbnbcó ` EE sj jhtrjdó crjgjhcb`f y sj fjs c`p`cbto coh jf àhnor`, p`r` quj rjcohozc` f` gocuejht`cbóh, sj abzo jhtrjd` gj f` c`rtbff` gjf Ebjeiro gj Ejs`. Sj utbfbzó gbnjrjhtjs jstr`tjdb`s p`r` gbnuhgbr SJY R YJN -9=01 jh jf gbstrbto gj Oropjs`.
Sj ffjdó ` c`p`cbt`r jh nore` pjrsoh`fbz`g`, rjuhbohjs gj c`p`cbt`cbóh y lorh`g` jfjctor`f ffjd`hgo ` uh 1>% gj ebjeiros gj ejs` c`p`cbt`gos.
C`p`cbt`cbóh ` Jfjctorjs F` t`rj` bhbcbo gjspuâs gj bhst`f`r f` onbcbh` gbstrbt`f jh jf gbstrbto gj Oropjs`. sj bhbcbó coh f` c`p`cbt`cbóh ` jfjctorjs, jf rjportj sj abzo gb`rbo vå` tjfjnóhbc` `f àrj` gj c`p`cbt`cbóh. Sj fodró c`p`cbt`r `f :2.01% fos jfjctorjs jh rjuhbohjs, njrb`s goebhbc`fjs fodr`hgo supjr`r f` ejt` gjf 0:%
Bhst`f`cbóh gj Ejs`s gj Sunr`dbo<
Sj fodró bhst`f`r f`s ejs`s gj sunr`dbo `f 0== % ` f`s 1 %
Gbnusbóh gj ]rocjso Jfjctor`f< Sj jepfj`roh gbnjrjhtjs jstr`tjdb`s coeo r`gb`f, vof`htjo y pjrbnohjo prjvbsto jh jf crohodr`e` gj `ctbvbg`gjs.
3.3.9 ]YOIFJE@S BG BGJHWBNBC@GOS JHWBNBC@GOS R EJGBG@S GJ SOFCBOH @GO]W@GO @GO] W@GOS S ]roi ]roifje` fje`ss Bgjh Bgjhtbnb tbnbc`g c`gos< os<
Ho ffjdo jf c`rtjf gj ibjhvjhbg`. E`tjrb`f gj c`p`cbt`cbóh ffjdo ` gjstbjepo. Eovbfbg`g foc`f `sbdh`go `f Coorgbh`gor Gbstrbt`f, nuj bhsunbcbjhtj y` quj jf CG, cuepfj eàs nuh cuepfj nuhcbo cbohjs hjs `ct `ctu`f u`fejh ejhtj tj pjr pjre`h e`hjcj jcj eàs tbjepo tbjepo jh jf gbs gbstrb trbto to cuepfbjhgo v`rb`s `ctbvbg`gjs prodr`e`g`s, sbh jei`rdo, f` eovbfbg`g js sofo por =1 gå`s. Yjcurso jcohóebco p`r` jf gjs`rroffo gj f`s `ctbvbg`gjs prodr`e`g`s jh jf gbstrbto nuj bhsunbcbjhtj. Ho sj jhtrjdó bhguejht`rb`, `f CG. F` `sbdh`cbóh p`r` eovbfbg`g (tr`hsportj) nuj ejhor `f costo rj`f gjf p`s`lj c`us`hgo bhcohvjhbjhtjs p`r` jf pjrsoh`f `f eoejhto gj tr`hsport`rsj gj OG]J – @I@HC@R ` GBSWYBWO @SBDH@GO. F` `sbd `sbdh` h`cb cbóh óh p`r` p`r` @fqu @fqubfbfjr jr gj Fo Foc` c`fj fjss nu nuj j bh bhsu sunb nbcb cbjh jhtj tj,, c` c`us us`h `hgo go bhcohvjhbjhtjs jh f` cohtr`t`cbóh gj foc`f. F`s gbrjccbohjs jh f`s crjgjhcb`fjs p`r` Ebjeiros gj Ejs`, jh eucaos c`sos jr`h bhcorrjct`s o y` ho vbvå`h jh jff`s, djhjr`hgo cohtr`tbjepo p`r` f`s jhtrjd`s. F` sjfjccbóh gjf pjrsoh`f OH]J (CF^ y C`p`cbt`gor) nuj bh`gjcu`go sbh jxpjrbjhcb` y `pàtbcos sbh gjsjos gj `prjhgjr y gj rj`fbz`r uh iujh tr`i`lo. ]âsbe` c`p`cbt`cbóh `f pjrsoh`f OH]J (CF^ y C`p`cbt`gor) gjscohocå`h sus nuhcbo nuh cbohjs hjs jsp jspjcå jcånbc nbc`s `s quj gji gjijh jh cue cuepfb pfbrr coe coeo o Yjs Yjspoh pohs`i s`ifj fj gj Foc`f Foc`f gj vot`cbóh y Coorgbh`gor gj C`p`cbt`cbóh jh su gbstrbto/ccpp `sbdh`go. ]oc` gbsposbcbóh gjf CF^, p`r` cuepfbr sus nuhcbohjs y `c`t`r gbsposbcbohjs. ]oc` gbsposbcbóh gjf C@], p`r` cuepfbr sus nuhcbohjs y `c`t`r gbsposbcbohjs ]oc` `sbstjhcb` gj Ebjeiros gj ejs` tbtuf`rjs Zh porcjht`lj gj EE, ho rjsbgjh jh jf Gbstrbto por eotbvos gj tr`i`lo.
EJGBG@S GJ SOFZCBOH @GO]W@G@S<
OH]J CJ OH]J CJHW HWY@ Y@F F y f` YJ YJHB HBJC JC,, gj gjij ijh h tr tr`i `i`l `l`r `r jh co cohl hluh uhto to co coh h g` g`to toss `ctu`fbz`gos y vjr`cjs p`r` quj ho vujfv` ` ocurrbr jstj tbpo gj sbtu`cbohjs quj sofo pjrlugbc` jf gjibgo procjso jfjctor`f. OH]J CJHWY@F cohluht`ejhtj coh f` YJHBJC, gjijh tr`i`l`r jh cohluhto coh g`tos `ctu`fbz`gos y vjr`cjs p`r` quj ho vujfv` ` ocurrbr jstj tbpo gj sbtu`cbohjs quj sofo pjrlugbc` jf gjibgo procjso jfjctor`f. OH]J CJHWY@F, gjij gbstrbiubr fos e`tjrb`fjs oportuh`ejhtj OH]J CJHWY@F, gjij gbstrbiubr fos e`tjrb`fjs oportuh`ejhtj OH]J CJHWY@F, gjij gbstrbiubr fos e`tjrb`fjs oportuh`ejhtj Sj gjij cohtr`t`r pjrsoh`f coh jxpjrbjhcb` o c`p`cbt`rfo `gjcu`g`ejhtj p`r` quj pujg` cuepfbr coh sus nuhcbohjs Sj gjij n`cbfbt`r bhstructbvos gohgj sjp` cuàfjs soh sus nuhcbohjs jspjcånbc`s p`r` pujg` gjs`rroff`r su tr`i`lo `gjcu`g`ejhtj. Bhcrje Bhc rjejht jht`r `r eov eovbfb bfbg`g g`g foc foc`f `f gjf Coo Coorgb rgbh`g h`gor or Gbs Gbstrb trbt`f t`f,, sus nuh nuhcbo cbohjs hjs a`h `uejht`go vjrbnbc` foc`f gj vot`cbóh, gbsjð` croqubs, jhtrjd` crjgjhcb`fjs, c`p`cb c`p `cbt` t` `ct `ctorjs orjs jfj jfjcto ctor`f r`fjs, js, js rjs rjspoh pohs`i s`ifj fj gj ffjv`r ffjv`r y tr` tr`jr jr e`t e`tjrb jrb`f `f gj c`p`cbt`cbóh y e`tjrb`f jstà eàs tbjepo jh jf gbstrbto `sbdh`go gj sunr`dbo jhtrj otros. Jstos procjsos sofos hos gbjroh =0 a`ibfbt`cbóh gjsj jf 99 gj hovbjeirj `f 92 gj hovbjeirj postjrborejhtj tuvbeos quj jst`r coh hujstro gbhjro qujg`hgo v`rb`s `ctbvbg`gjs ` rj`fbz`r. OH]J CJHWY@F, gjij gbstrbiubr fos e`tjrb`fjs oportuh`ejhtj. opor tuh`ejhtj. Sj gjij rj`fbz`r uh` prjvb` cotbz`cbóh rj`f gjf costo gj p`s`ljs gj f` OG]J a`st` jf gbstrbto `sbdh`go, p`r` ho pjrlugbc`r `f CG. R jsj ebseo p`s`lj gjij tjhjr jx`ct`ejhtj togo jf pjrsoh`f `sbdh`go `f gbstrbto. F` `sbdh`cbóh p`r` jf `fqubfjr gj sjgj gbstrbt`f gjij sjr `gjcu`go y ho jh i`sj ` suposbcbohjs o ` uh g`to gj uh procjso `htjrbor y` quj coh fos `ðos togo suij y ho sj pujgj pjrlugbc`r `f pjrsoh`f `sbdh`go `f gbstrbto y cu`hgo a`y uh` uh ` vjrb vjrbnbnbc` c`cb cbóh gj foc` focu`hgo c`fj fjss g`h pr prjt jtjh jhgj r tj tjhj hjrr àr àrj` j` c` c`p` t`cb cbóh óh,, àr àrj` j` `gebhbstr`tbv` yóh`fe`câh uhgjr prjsupujsto bhnjrbor `p`cb focbt` rj`f. F` YJHBJC gjij `ctu`fbz`r su i`sj gj g`tos p`r` tjhjr g`tos `ctu`fbz`gos. C`g` vjz quj uh cbug`g`ho sofbcbt` GHB por quj a` c`guc`go, por pjrgbg` jhtrj jht rj otr otros. os. Gji Gjijrå jrå` ` `pr `provj ovjca` ca`rr p`r p`r` ` `ct `ctu`f u`fbz` bz`rr fos g`t g`tos os gjf cbug`g cbug`g`ho `ho `utoeàtbc`ejhtj. sbh jei`rdo, a`st` f` njca` ho fo a`cj djhjr`hgo proifje`s c`g` vjz quj a`y uh procjso jfjctor`f. C`g` gjspf`z`ebjhto ` f` sjgj OG]J djhjr` uh d`sto ho sofo gj tr`hsportj sb sbho ho t` t`ei eibâ bâh h `fbe `fbejh jht` t`cb cbóh óh y jh ot otro ross c` c`so soss a` a`st st` ` gj ao aosp spjg jg`l `lj j sbjh sbjhgo go bhhjcjs`rbo i`l`r ` f`s sjgjs OG]J p`r` sustjht`r jh `gebhbstr`cbóh o p`r` ffjv`r e`tjrb`fjs gj c`p`cbt`cbóh u otros. f` sustjht`cbóh sj pujgj rjduf`rbz`r cu`hgo tjhd`eos tjhd`eos quj i`l`r jh njca` prodr`e prodr`e`g`, `g`, `så coeo fos e`tjrb`fj e`tjrb`fjss fo pujgjh ffjv`r jf C@] o jf CF^ y gjspuâs cu`hgo i`l` jf CG fo rjduf`rbz`.
Ejlor sjfjccbóh gj pjrsoh`f jh i`sj jh i`sj ` jv`fu`cbóh, gbsposbcbóh tbjepo, bgjhtbnbc`cbóh coh f` bhstbtucbóh y jf procjso pr ocjso jfjctor`f. Ejlo Ej lorr sjfj sjfjcc ccbó bóh h gj pjrs pjrsoh oh`f `f gj f` DB DBJ J p` p`r` r` co coht htr` r`t` t`rr ` f` Coor Coorgb gbh` h`go gor r C`p`cbt`cbóh y` quj jffos soh fos nore`gorjs gj fos CG, C@], CF^, CE y jvbgjh jvb gjhtje tjejht jhtj j tjh tjhd` d` coe coeo o i`s i`sj j tjh tjhd` d` cohocb cohocbebj ebjhto hto,, bgjhtb bgjhtbnbc nbc`cb `cbóh óh coh f` bhstbtucbóh y âtbc`
F` sjfjccbóh gj pjrsoh pjrsoh`f `f p`r` Coorgbh Coorgbh`gor` `gor` gj C`p`c C`p`cbt`cb bt`cbóh óh gjij tjhjr fos cohocbebjhtos jh procjsos jfjctor`fjs, bgjhtbnbc`cbóh coh f` bhstbtucbóh y âtbc` pronjsboh`f. Gjij a`ijr uh` ejlor sjfjccbóh gj pjrsoh`f (CF^) y` quj soh fos rjspohs`ifjs gjf foc`f gj vot`cbóh y tr`i`l` gbrjct`ejhtj coh jf e`tjrb`f gj sunr`dbo. Cohsbgjro quj f` sjfjccbóh gjij sjr jh i`sj jxàejhjs jfbebh`torbos coeo jr` `htjs. Ejlor sjfjccbóh gj pjrsoh`f F` euft` gjij bhcrjejht`rsj gj otr` e`hjr` fos ebjeiros gj ejs` ho `sbstbràh ` ocup`r su c`rdo coeo ebjeiro gj ejs` porquj jh f` e`yorå` gj c`sos fjs s`fj eàs c`ro coepr`r uh p`s`lj quj p`d`r f` euft`. Ejlor bhcjhtbvo p`r` fos ebjeiros gj ejs`, OH]J CJHWY@F gjijrå` g`rfjs
uh ejlor bhcjhtbvo coeo =9 gå`s njrb`gos porquj eucaos E.E vbjhj gj otros fud`rjs(provbhcb`s) y gjijh vofvjr ` vb`l`r gjspuâs gj a`ijr tr`i`l`go togo jf gå` jh jf foc`f gj vot`cbóh jst` gbsposbcbóh gjij sjr p`r` togos tr`i`lj jh jeprjs` püifbc` o prbv`g`. Ejlor bhcjhtbvo (=9 gå`s njrb`gos) p`r` fos quj ocup`h jf c`rdo coeo E.E
3.3.3 YJCO YJCOEJHG EJHG@CBO @CBOHJS< HJS< Ho sj gjijrå` cohtr`t`r pjrsoh`f quj sj` gjf gbstrbto/cup `sbdh`go, eàs `üh sb jstj js pjqujðo. porquj a`y cohnfbcto gj bhtjrjsjs, porquj c`sb togos soh n`ebfb`s y pjrtjhjcjh ` uh p`rtbgo pofåtbco gjtjrebh`go y OH]J sj supohj
gjijLOG]J, sjr hjutr`f. gjij `poy`r ` su pjrsoh`f jh toe` gj gjcbsbohjs p`r` jf iujh gjs`rroffo gjf tr`i`lo jh jf gbstrbto `sbdh`go. Sj gjij cohtr`t`r pjrsoh`f bgóhjo p`r` jf pujsto gj tr`i`lo Sj gjij c`p`cbt`r ho sofo jh tje`s jfjctor`fjs, sb ho jh jf gjs`rroffo gj sus nuhcbohjs quj gjij gjsjepjð`r y cuepfbr jh su gbstrbto `sbdh`go. Sj gjij s`hcboh`r oportuh`ejhtj `f pjrsoh`f OH]J quj coh cuepf` coh sus nuhcbohjs, t`rj`s `sbdh`g`s y quj gjsjrt` gjf gbstrbto jh aor`rbo gj tr`i`lo. Sj gjij c`p`cbt`r ejlor `f ]jrsoh`f @gebhbstr`tbvo jh fo rjnjrjhtj ` f`s a`ibfbt`cbohjs. Sj gjij `uejht`r jf prjsupujsto p`r` fos coorgbh`gorjs gbstrbt`fjs, jh fo rjnjrjhtj ` tr`hsportj `fqubfjr, pjrbnohjo. Jh eucaos c`sos js bhsunbcbjhtj.
LOG]J irbhg`r e`yor cohnb`hz` `f C.G coh rjnjrjhtj quj JF sj fj `sbdh`gjij porquj gj h`g` sbrvj quj sj hos `sbdhj pjrsoh`f, `f sb pjrsoh`f coeo
Ljnjs
y rjprjsjht`htj gjf LOG]J ho pogjeos cohtrof`r y a`cjr quj cuepf`h coh sus nuhcbohjs y oifbd`cbohjs sb por otro f`go g`h otr` cohtr` orgjh. Coh rjspjcto ` fos ^otos Dofohgrbhos, Sj gjij sudjrbr o propohjr ` f` YJHBJC quj c`g` vjz quj sj vjhcj jf GHB gjijh `ctu`fbz`r su dr`go gj bhstruccbóh gj nore` dr`tubt`. R` quj c`g` vjz quj a`y uh procjso jfjctor`f s`fjh Sortj`gos fos ebseos EE y js porquj YJHBJC ho sj toe` jf tbjepo gj
prjduht`r ` fos cbug`g`hos su `ctu`f dr`go gj bhstruccbóh. Sj gjij irbhg`r bhnore`cbóh, nore`tj`rå`, bhguejht`rb` jh nore` oportuh` p`r` `qujf pjrsoh`f `sbdh`go pujg`h gjs`rroff`r sus `ctbvbg`gjs prodr`e`g`s jh óptbe`s cohgbcbohjs. Bhcrjejht`r jf prjsupujsto tjhbjhgo jh cujht` jf gbstrbto `sbdh`go. Yj`fbz`r c`ep`ð`s gj sjhsbibfbz`cbóh p`r` fos ebjeiros gj ejs` pujg`h cuepfbr sus `ctbvbg`gjs jh jf c`rdo quj sj fjs `sbdh`go jh f` Lorh`g` Jfjctor`f, eucaos ho `suejh jf c`rdo, bhgbc`hgo quj p`d`r`h su euft` porquj fjs s`fj eàs c`ro vb`l`r y p`d`r sus p`s`ljs quj p`d`r f` euft`. F` a`ibfbt`cbóh gj eovbfbg`g foc`f gjij sjr gj `cujrgo ` f` c`htbg`g gj ejs`s gj sunr`dbo y ` f` c`htbg`g gj ebjeiros gj ejs` y` quj js bfódbco quj uh gbstrbto quj tbjhj =0 ejs` pujg` gjs`rroff`r jf ebseo tr`i`lo quj otro quj
tbjhj 7=. ho `pfbc` jf ebseo jsnujrzo coeo t`epoco `pfbc` jf ebseo d`sto. Sj gjij s`hcboh`r ` fos LOG]J quj gj nore` bhtjhcboh`f cohtr`t`h pjrsoh`f poco bgóhjo p`r` jf pujsto f`ior`f. Sj gjij s`hcboh`r `f pjrsoh`f YYAA y `f LOG]J porquj js jf rjspohs`ifj gbrjcto, quj gj nore` bhtjhcboh`f cohtr`t` pjrsoh`f quj a` rj`fbz`go uh tr`i`lo gjnbcbjhtj jh uh` prbejr` vujft`. (`ct` oisjrv`g`, `ct`s `huf`g`s). Sj gjij s`hcboh`r `f pjrsoh`f OH]J, quj gj nore` bhtjhcboh`f qubjrj o n`vorjcj `fdüh p`rtbgo pofåtbco. Sj gjij s`hcboh`r y rjtbr`r bhejgb`t`ejhtj `f pjrsoh`f OH]J quj s`ibjhgo quj tbjhj uh n`ebfb`r c`hgbg`tj`hgo jh jf gbstrbto `sbdh`go y ho a` coeuhbc`go ` f` OH]J oportuh`ejhtj p`r` su rj`sbdh`cbóh. R` jstj tje` sofo crj` suspbc`cb` jhtrj fos poif`gorjs y djhjr` nbh`fejhtj proifje`s gjl`hgo f`
be`djh gj OH]J fjlos gj be`djh quj prjtjhgj proyjct`r (HJZWY@FBG@G R WY@H]@YJHCB@).
C@]BWZFO B^< @HJQOS Bhnorej gjf C`p`cbt`gor 7.9 Bhnorej gj `ctbvbg `ctbvbg`gjs `gjs gjf coorgbh`g coorgbh`gor or gj foc`f gj vot`cbóh vot`cbóh (CF^) 7.3 Bhnorej gj `ctbvbg`g `ctbvbg`gjs js gjf coorgbh`g coorgbh`gor or gj ejs`/coorgb ejs`/coorgbh`gor h`gor tâchbco gj ejs` (NE00-COJCOY/CBO) 7.7 Notos rjfjv`htjs (=9 coeo e eåhbeo åhbeo y =1 coeo eàxbe eàxbeo) o)