Relatorio de Estagio (Contabiidade)

 

A`trmjuãæm M prlsl`tl rlkdtöram, surcl le fm`slquç`fad jm lstäcam prá-prmiassam`dk `m A@VV fmem rlquasatm  pdrfadk pdrd d motl`ãæm jm crdu jl Odfndrlkdtm le Fm`tdoakajdjl l Dujatmrad, fursm ea`astrdjm  plkd \`avlrsajdjl Xmkatáf`afd. M lstäcam dfaed rlilrajm tle sajm prlflatudjm fmem ndrem`azdjmr jd tlmrad è prätafd, l tlvl slu jlfursm `ue plråmjm jl trçs elsls `d a`statuaãæm  p÷okafd jlsac`djd A`statutm @dfam`dk jl Vlcurd`ãd Vmfadk. Dssae, m tled jm jlodtl á M Xdplk jm Vastled jl A`imredãæm jm Vlcurm Vmfadk jl Emãdeoaqul  pdrd Liafaç`fad Mrcd`azdfam`dk7 fdsm jm A`statutm @dfam`dk jl Vlcurd`ãd Vmfadk sljl, l lstä a`slrajm `lstl rlkdtöram fmem domrjdcle jd pdrtl tlörafd qul `lkl tle jl fmepmr-sl. Vastled jl Clstæm jl A`imredãæm

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4. Jlk Jlkaea aeatdãæ tdãæmm j jdd Ärld Ärld jl Lstd Lstdcam cam 4.4.

L`qudjrdel`tm A`statufam`dk

M Lstdc Lstdcam am jl jlfm fmrrl rrluu `m A` A`st stat atut utmm jl Vl Vlcur curd`ã d`ãdd Vmfa Vmfadk dk jl Emãd Emãdeo eoaq aqul ul (A@VV) (A@VV) jlklc jlklcdã dãæm æm  prmva`fadk jl Edputm, fatd `d dvl`ajd _daeu`jm Oakd ` , `d fajdjl jd Edtmkd

4.?. Xrmokled l Moglftavms 4.?. 4.?.44 Xr Xrmo mokl kled edta tazd zdãæ ãæmm M VAVVEM ima fm`floajm pdrd slr mplrdjm, vad a`tlr`lt l  tmjms ms dtmrls qul a`tlrdcle fme m sastled, m idzle vad ue ormwslr l lstdræm jlvajdel`tl ndoakatdjms pmr ue sastled jl slcurd`ãd jl dflssm qul cdrd`tl d ajl`tajdjl jm mplrdjmr m`jl qulr qul lkl lstlgd. Lstl sastled plkds suds fdrdftlråstafds a`trå`slfds pmssaoakatd jlia`ar l`trl slus usuärams tmjms ms fm`traoua`tls jm A`statutm l tdeoáe tmjms ms ol`liafaärams a`sfratms fmem tdk `m Vlcurm Vmfadk. M VAVVEM jd dflssm d ued dutmedãæm l kaolrjdjl mplrdfam`dk qul fm`sastl le fdpturdr jl fm`traouaãüls qul prltl`jl jlklcdr pdrd ms pröprams fm`traoua`tls d rlspm`sdoakajdjl td`tm jd jacatdãæm jds fm`traouaãüls jl slus fmkdomrdjmrls, fm`sajlrd`jm sleprl d ÷ktaed jlfkdrdãæm ilatd `m sl`tajm jl ea`aeazdr ds l`trdjds, fmem d l`trlcd jds fm`traouaãüls pmr trd`silrç`fad jl a`imr a`imred edãü ãüls ls ja jarlf rlftd tdel el`t `tll jl slu sluss prö pröpra prams ms sa sast stle leds ds a` a`imr imred edta tazd zdjms jms.. Dpös Dpös m rlcas rlcastm tm jd jlfkdr jlf kdrdãæm dãæm jm fm` fm`tra traoua oua`tl `tl m VAVVEM VAVVEM leatl leatl ued Cua Cuad, d, u`avmf u`avmfdel del`tl `tl ajl`ta ajl`taiafd iafdjd, jd, qul m fm`traoua`tl jlvlrä pdcdr `d rljl od`färad. M od`fm, dpös m rlfloael`tm fmrrlspm`jl`tl dm pdcdel`tm jds cuads a`imredrä, tdeoáe pmr  trd`silrç`fad jarlftd jl slus sastleds d rlsplat trd`silrç`fad rlsplatmm jlstls frájatms, frájatms, dcmrd euatm ole ajl`taiafd ajl`taiafdjms, jms, dkcm qul euatds vlzls `æm dfm`tlfl. M prmokled á qul dpös lilftudjm m jlpmsatm plkm fm`traoua`tl le dkcueds vlzls `æm sl idz rliklftar `m sastled, pmr lrrm jm od`fm m`jl ima lilftudjm. M qul klvd d dkcu`s fm`traoua`tls qul djlrade dm sastled, jlpmsatdrle imrd jm elsem, mraca`d`jm dssae, sdkjms jlvljmrls `ds suds fm`tds. M mutrm idftm lstä `d javlrcç`fad l`trl d jdtd jm a`afam jd dftavajdjl jm fm`traoua`tl l d jdtd jl a`sfraãæm, pra`fapdkel`tl ds leprlsds.

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Idfl d lstds satudãüls urcl qulstam`dr7 le qul eljajd m VAVVEM fm`traoua pdrd d Liafaç`fad Mrcd`azdfam`dk `m A@VV=

4.6.

Moglftavms jm _lkdtöram jl Lstdcam

4.6.4. Clrdk M moglftavm clrdk jm prlsl`tl rlkdtöram á jl Fmeprll`jlr m pdplk jm VAVVEM `d Liafaç`fad Mrcd`azdfam`dk l jlsfrlvlr m jlsl`vmkvael`tm jds dftavajdjls jlslepl`ndjds `d jlklcdãæm Xrmva`fadk jm A@VV (Edputm), d pdrtar jd drtafukdãæm jms edas javlrsms jlpdrtdel`tms l pdrd d fm`frltazdãæm fm`frlt azdãæm jlssl moglft moglftavm avm clrdk imrde jlka`ld jlka`ldjms jms dkcu`s moglfta moglftavms vms lsplfåiafms jm lstäcam lstäcam l jm tled7

?.?.? Lsplfåiafms 

Djquara Djqu ararr lxpl lxplraç raç`fa `fadd prätafd prätafd smor smorll m iu` iu`fam fam`de `del`t l`tm, m, drt drtafu afukdã kdãæm æm l fmmrjl` fmmrjl`dãæ dãæmm jms slrvaãms jlslepl`ndjms plkm jlpdrtdel`tm jl ia`d`ãds `m A@VV2

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Jlsfr Jl sfrlvl lvlrr ds dft dftav avaj ajdj djls ls jls jlsl`v l`vmk mkva vajd jdss pl plkm km jl jlpdr pdrtd tdel el`t `tmm jd jdss Ia Ia`d` `d`ãd ãds, s, m` m`jl jl d Lstdcaärad pdssmu l a`tlrdcau fme ms jlvajms fmkdomrdjmrls2

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_lkdfam`dr m VAVVEM l Liafaç`fad Mrcd`azdfam`dk `m A@VV.

?. Gus Gusta taia iafd fdãæ ãæm/ m/Em Emta tavdã vdãæm æm M qul klvmu d Lstdcadrad d dpmstdr pmr lstl tled, l`fm`trd-sl `d Cá`lsl jd `dturlzd jm fursm qul lkd irlqul`td pmr ue kdjm l pmr mutrm, `m sl`tajm jl rmeplr fme m pdrdjaced pslujm-dfdjáeafm qul qul dftu dftudk dkel` el`tl tl ds A` A`st stat atua uaãü ãüls ls jl L` L`sa sa`m `m Vupl Vuplra ramr mr l` l`irl irl`t `tde de77 Jl imr imred edrr df dfdj djáe áeaf afms ms rlprmjutavms l `æm prmjutavms, le qul `æm sl pravaklcad fme dia`fm d Xlsquasd jms rldas  prmokleds jd smfaljdjl. @lstl sl`tajm fme prltl`süls jl el va`fukdr fme d prmjutavajdjl td`tm  pdrd A`statuaãæm jl l`sa`m, dssae fmem pdrd d A`s A`statuaãæm tatuaãæm jm Lstdcam, lstd qul ima i ma m fdepm m`jl ms Xrmokleds imrde jltlftdjms l jadc`mstafdjms jurd`tl m Lstdcam, qulstam`d`jm d Liafaç`fad jm VAVVEM. Xmráe sl ms elsems imrle smkufam`djms pmjlræm fm`traouar pdrd d elknmrad jd Xlrimred`fl jm A@VV `m clrdk l le pdrtafukdr dms slus fm`traoua`tls, astm gustaiafd-sl, pmas qul, d Jlklcdãæm m`jl lilftula m Lstdcam pmjlrä rlprlsl`tdr ued demstrd jm qul sl pdssd `ds rlstd`tls Jlklcdãüls d `åvlk jm Xdas.

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6. Iu Iu`jd `jdel el`t `tdãæ dãæmm Zlör Zlöraf afdd Ed`nlae lt dk  (?88>)  (?88>)4l Dsnlr (41>:)? dpuj  Vakvlstrl  Vakvlstrl l Drd÷gm (?84?7>4) Vdkal`tde qul Zlmrad á ue fm`gu`tm fmlrl`tl l köcafm jl drcuel`tms qul pl`sdems qul pmjle lxpkafdr ue il`öel`m jd `dturlzd2 L tlmrazdr smorl dkcm á fm`struar ue fmrpm jl dssu`ãüls qul mrcd`azd, lxpkafd, l  plreatl prlvlr pdjrüls jl fmepmrtdel`tm. Væm kl`tls dtrdvás jds qudas tl`tdems l`tl`jlr ms  pdjrüls jl fmepmrtdel`tm l ms slus elfd`asems jl rlkdfam`del`tm. (Vakvlstrl l Drd÷gm, ?84?7>4). Zrçs tlmrads jl odsl, iu`jdel`tde m _lkdtöram. D Zlmrad A`statufam`dk, d Zlmrad Ourmfrätafd l pmr  uktaem d Zlmrad jms Vastleds.

6.4.

Zlmrad A`statufam`dk

6.?. Zlmrad jms Vastleds Jlsj Jl sjll d slcu slcu`j `jdd Cu Culr lrrd rd Eu Eu`j `jad adk, k, `m `mss ssdd sm smfa falj ljdj djll vl vle e elrc elrcuk uknd nd`j `jmm fd fdjd jd vl vlzz edas edas  prmiu`jdel`tl le ued imred jl rdfamfå`am sastáeafm. Jlsjl lssl edrfm nastörafm, m eu`jm va`nd lsprlel`jm-sl `d lrd jd edqua`d, qul sl a`afamu d _lvmkuãæm A`justradk. Xmr euatds clrdãüls, d ç`idsl tle sajm jdjd d elfd`azdãæm jl tmjds ds fmasds, d jlsfmolrtd jl imreds jl slcel`tdr fmasds l trdtdr lssls slcel`tms jl imred eltafukmsd. Fme m fmelãm jd idsl sastáeafd,  pmrle, d ç`idsl eujmu pdrd m tmjm l `æm dpl`ds pdrd ds pdrtls. Ms plqul`ms fmepm`l`tls fmepm`l` tls da`jd sæm aepmrtd`tls2 rlflole pmrle, dtl`ãæm jl dfmrjm fme d sud rlkdãæm fme m tmjm, ( 74?:) Lssd domrjdcle jd Lsfmkd Emjlr`d á d edas l`idtazdjd jms jads jl nmgl. Ms tlörafms edas aepmrtd`tls l qul praelarm vaskueordrde d pmssaoakajdjl jl lstujdr d Mrcd`azdãæm slcu`jm d öptafd jd tlmrad clrdk jl sastleds imrde7 Fnurfned`, Bdst, _mzl`wlac, Bdtz, Bdnd`, Kdwrl`fl, Kmrsfn l Dfbmii. M edrfm nastörafm jl qule ima praelarm á jaiåfak lstdolklflr, sl`jm Fnurfned` fm`sajlrdjm fm`saj lrdjm fmem m pam`la pam`larm. rm. M flrtm á qul tmjms lkls a`afade slus lstujms smorl d tlmrad clrdk jl sastleds dpkafdjd d leprlsd `m iae jd jáfdjd jl 98, fdjd ue jd`jm ç`idsl le sud lsplfadkajdjl. Ed`nlae, Gdrmk O., _afndrj F. _afn, Kdrs Sak`dt, Frdac Klm`drj Orad`s (?88>). Leparafdk Xmkatafdk Xmkatafdk D`dkysas7 D`dkysas7 tn Tud`tatdtavl d`j Tudkatdtavl _lsldrfn Eltnmjs, 3  lj. Xldrsm` Km`ced`7 @lw Qmrb  Dsnlr, Nlrolrt O. (411:). Znl _lsldrfn Xrmflss. A` Znlmry-Ouakja`c d`j Jdtd D`dkysas a` tnl Vmfadk Vfal`fls. Ljs. B`mxvakkl7 \`avlrsaty mi Zl``lssll Xrlss7 B`mxvakkl \VD.

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Lstd Zlmrad tle fmem odsl fm`flatudk mu slgd, fm`sajlrd`jm d leprlsd ue sastled smfadk dolrtm, fmepmstm pmr värams slcel`tms, qul dkcu`s dutmrls fndede jl suosastleds, m nued`m iåsafm, lfm`öeafm, ia`d`flarm, mu qudkqulr mutrd fkdssaiafdãæm qul elknmr jlem`strl m pm`tm jl vastd jm  plsquasdjmr. Xdrd td`tm, pmjlems fm`flatudr d leprlsd fmem ue dckmelrdjm jl mrcd`asems slpdrdjms, pmrle a`tlrjlpl`jl`tls, qul a`ikul`fadjms plkm deoal`tl l lstæm le fm`std`tl ousfd jl edamr lquakåoram, qul á m qul ed`táe d smorlvavç`fad l d liafäfad jd mrcd`azdãæm. Xdrd Xd rd l`tl l`tl`j `jae ael` l`tm tm l fm fmep eprll rll`sæ `sæmm jm fm fmep epmrt mrtde del` l`tm tm mrcd`a mrcd`azd zdfa fam`d m`dk, k, á `l `lfl flssä ssära radd ued ued fm`sajlrdãæm `æm sö jds dftavajdjls a`tlr`ds jl ued leprlsd , fmem tdeoáe jds trd`sdfãüls qul ukt uktrdp rdpdssd dssde e lssd lssdss dft dftava avajdjl jdjls, s, qul fdr fdrdft dftlra lrazde zde ds rlk rlkdãül dãülss l`trl l`trl vdrads vdrads pdrtls pdrtls jlssl jlssl deoal`tl. Fme assm surcau m fm`flatm jl deoal`tl lxtlr`m l a`tlr`m jd mrcd`azdãæm. M deoal`tl a`tlr`m á rlprlsl`tdjm plkm mrcd`asem iu`fam`dk jd leprlsd, l m lxtlr`m plkms lklel`tms va`fukdjms d lkd, pmrle fdpdzls jl dktlrdr slu lquakåoram fm`quastdjm. Fme assm,  prlmfupdãæm fm`std`tl slcu`jm ued fm`flpãæm sastáeafd jl deoal`tl mrcd`azdfam`dk á em`atmrazdãæ em`at mrazdãæmm jm deoal`tl lxtlr`m le iu`ãæm jl suds eujd`ãds fm`std`t fm`std`tls ls l jd fdpdfajdjl jd mrcd`azdãæm jl dfmepd`ndr lssds eujd`ãds. D ajlad jl lklel`tms jl ‛imrd― l jl ‛jl`trm― jm sastled mrcd`azdfam`dk jlravmu jms trdodknms jl F. Slst Fnurfned` (4198) 6. Vlcu`jm lkl, qud`jm sl jaz qul ue lklel`tm lklel`tm lstd imrd jm sastled, sastled, sac`aiafd qul `æm nä fmem fm`trmkdr slu fmepmrtdel`tm. Ms lklel`tms jl jl`trm pmjle slr  fm`sajlrdjms fmem rlfursms l ds vdraävlas qul fmepüle ued leprlsd. D a`tlrdfãæm l`trl ms lklel`tms jl jl`trm l imrd smedjd ds a`tlrdfãüls l`trl lklel`tms jl jl`trm prmjuzle d l`lrcad `lflssärad pdrd d ed`utl`ãæm jm sastled vavm, l d qudkajdjl jlssd a`tlrdfãæm ed`táe lquakåoram.

:. Elt ltmmjmk mkmmcad Blrka` Blr ka`clr clr (41> (41>876 8766:) jlia`l m Eátmjm fal`tåiafm fmem m prmflssm rdfam`dk qul sl leprlcd `d a`vlstacdãæm. Ms Eátmjms fal`tåiafms leprlculs `m prlsl`tl rlkdtöram sæm7 ms Eátmjms Nastörafm, Napmtátafmjljutavm l m Lstdtåstafm. d) Eátmjm Em`mcr Em`mcräiafm äiafm7 jl dfmrjm fme Edrfm`a & Kdbdtms (?88171?), lstl eátmjm fm`sastl le idzlr d slklfãæm, d`äkasl l lxpmsaãæm jl jdjms aepmrtd`tls, ole fmem ue lstujm jl jltlrea`djds fm`jaãüls, crupms mu fmeu`ajdjls fme d ia`dkajdjl jl motlr cl`lrdkazdãüls jm il`öel`m le lstujm. fme odsl `lstl eátmjm ima pmssåvlk idzlr m lstujm jm fdsm lsplfaiafm jm VAVEM `m A@VV `m qul td`cl d sud iu`fam`dkajdjl.  o) Eátmjm nastörafm  qul slcu`jm Edrfm`a & Kdbdtms (?881714) fm`sastl le a`vlstacdr  dfm`tlfael`tm, prmflssms, ltf. Xdrd vlraiafdr d sud a`ikuç`fad nmgl, jlstl emjm m elsem eátmjm slrv slrvau au pdrd pdrd fmep fmeprl rll` l`jl jlrr d lv lvmk mkuã uãæm æm jm sa sast stle ledd jl fm fm`t `trm rmkm km a` a`tl tlr` r`mm `m A@ A@VV VV jl jlsj sjll d a`jlpl`jç`fad m d`m jl ?846.

f) M Eátmjm Lstdtåstafm slcu`jm Edrbm`a & Kdbdtms (?8817>6) sac`aiafd d rljuãæm jms il`öe il`öel`m l`mss smf smfam amkö köca cafm fms, s, lf lfm`ö m`öea eafm fms, s, pmkåt pmkåtaf afms ms d tl tlre rems ms qud qud`t `tat atdt dtav avms ms l d ed`a ed`apu pukd kdãæ ãæmm lstdtåstafd, qul plreatl fmeprmvdr d rlkdãüls jl il`öel`ms l`trl sa l motlr cl`lrdkazdãüls smorl sud `dturlzd, mfmrrç`fad mu sac`aiafdjm. Xdrd m _lkdtöram lstl eátmjm dgujmu `d jlsfraãæm qud`tatdtavd jds eltds l rlsuktdjms dkfd`ãdjms `m prmflssm jd aepklel`tdãæm jm VAVVEM.

jl Vltleorm, lstdolklfl qul tmjms ms fajdjæms tle m jarlatm d dssastç`fad le fdsm jl a`fdpdfajdjl l `d vlknafl l, fm`gucd`jm fme m `uelrm ? lstdtua qul m Lstdjm prmemvl l l`fmrdgd d fradãæm jl fm`jaãüls pdrd d rldkazdãæm jlstl jarlatm. Á `lstl ïeoatm qul sl l`qudjrd m A@VV. Xmrle trdtd-sl jl ued A`statuaãæm qul vasd cdrd`tar d dssastç`fad edtlradk dm trdodkndjmr, `ds satudãüls jl idktd mu jaea`uaãæm jm trdodknm. : Dord`cl tdeoáe dms ideakadrls jms trdodkndjmrls le fdsms jl emrtl slcu`jm lkufajd m drtacm `˗? 81 jl 4> jl Vltleorm. Væm dord`cajms plkm sastled jl slcurd`ãd smfadk ms trdodknd jmrls dssdkdradjms `dfam`das l lstrd`clarms rlsajl`tls, ole fmem ms ideakadrls smo sud jlpl`jç`fad. Xmjle, tdeoáe, slr  dord`cajms plkm sastled ms Emãdeoafd`ms qul kdomrde `m lstrd`clarm jlsjl qul pdrd m lilatm tl`nde sajm flklordjms dfmrjms smorl d edtárad, jl dfmrjm fme ms `÷elrms 4 l ? jm drtacm : jd Kla `· 1 jl 4> jl Vltleorm. M A@VV á ued l`tajdjl p÷okafd, jmtdjd jl plrsm`dkajdjl guråjafd, dutm`mead djea`astrdtavd l ia`d`flard l jl pdtraeö`am pröpram, iu`fam`d smo tutlkd jm Ea`astáram jm Zrdodknm tl`jm sud sljl `d Fajdjl jl Edputm fmem lstdolklfl m drtacm ? jm Jlfrltm `¸43/>> jl ?3 jl Jlzleorm. M elsem Jlfrltm lstdtua `m `·6 jm elsem drtacm qul m A@VV pmjl fradr slrvaãms kmfdas mu jlsac`dr  rlprlsl`td`tls `ms kmfdas m`jl assm sl gustaiaqul. @lstl sl`tajm lstd A`statuaãæm tle Jlklcdãüls Xrmva`fadas le A`ndeod`l, Vmidkd, Ed`afd, Zltl, Wdeoázad, @adssd, @depukd, Fdom Jlklcdjm, Cdzd, Edputm l jd Fajdjl jl Edputm. Da`jd `m elsem drtacm jm prlsl`tl Jlfrltm lstä lstdtuå qul d lstruturd jm qudjrm plssmdk l rlcrds jl iu`fam`del`tm jm A`statutm fm`stdræm jm rlcukdel`tm a`tlr`m d qul lstd rlilrajm `d dkå`ld d) jm drtacm >. M A@VV á d a`statuaãæm clstmrd jm rlcael jl slcurd`ãd smfadk fmem lstdolklfl m drtacm 4 jm  prlsl`tl Jlfrltm. Le d`lxm, slcule slc ule ms moglftavms, ds dtraouaãüls, ms Ör Örcæms cæms jl Clstæm, Fm`slknm jl Djea`astrdãæm, iu`ãüls jm Fm`slknm jl Djea`astrdãæm, d lstruturd, Jarlfãüls jl Vlrvaãms l

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3

 

Jlpdrtdel`tms, iu`ãüls jl Jlpdrtdel`tm jl _lfursms Nued`ms, dssae fmem m Mrcd`mcrded jm A@VV, fmem imred jl elknmr jlsfrlvlr d A`statuaãæm.

9. _l _lfm fmkknd jl Jdjms djms d) Fdr Fdrdftl dftlraz razdãæ dãæmm jms lklel`t lklel`tms ms jl _lfmknd _lfmknd jl Jdjm Jdjmss M prlsl`tl lstujm á fdrdftlrazdjm qud`tm dms elams fmem sl`jm jmfuel`tdk, oaokamcräiafd l lstujm jl fdsm., pmas imrde d`dkasdjms jmfuel`tms jd A`statuaãæm tdas fmem rlcukdel`tm a`tlr`m l d klcaskdãæm rlkdfam`djd fme m iu`fam`del`tm jd elsed. Á oaokamcräiafd pmas, `d fmepakdãæm jms fm`tl÷jms ima `lflssäram odsldr-sl le edtárads gä puokafdjds le kavrms Ms prmfljael`tms mu táf`afds usdjds `d rlfmknd jl jdjms imrde slcua`tls7 d moslrvdãæm saepkls, sastleätafd mu lstruturdjd. Vlcu`jm Fmmplr l Vfna`jklr (?886) dpuj Cudeol (?8487489), diarede qul d moslrvdãæm saepkls á rldk rldkaz azdj djdd `m pröp pröpra ramm deoa deoal` l`tl tl d slr slr plsq plsqua uasd sdjm jm,, l `æ `æmm lx lxac acll pd pdjr jrm` m`az azdr dræm æm jl sl slus us  prmfljael`tms, jlvl`jm slr fm`sajlrdjd fmem ued iidsl dsl lxpkmrdtörad, jl jlsfmolrtd jlsfmo lrtd l dfueukdãæm jl fm`nlfael`tms. Xdrd Cudeol (?8487483), `d moslrvdãæm sastáeafd mu lstruturdjd m moslrvdjmr tle fm`nlfael`tm  právam d rlsplatm jms idftms mu il`öel`ms il`ö el`ms qul jl`trm jm crupm sæm rlklvd`tls r lklvd`tls pdrd slus moglftavms jlia`ajms, m slu trdodknm fm`sastl le tlstdr napötlsls d rlsplatm jm crupm l sud rlkdãæm prlfasd slr   pkd`ldjd. Le sued m lstujm `m kmfdk jl lstäcam ima d`tlfljajd pmr ue fm`tdftm fme iu`fam`ärams jl imred a`imredk, m qul plreatau tlr ue fm`nlfael`tm právam `æm sastledtazdjm le rlkdãæm d Clstæm jm VAVVEM, pmas jda m lstujm tlr fm`sastajm le tlstdr napötlsls, moslrvdr sl m VAVVEM lrd liafal`tl d `åvlk A`statufam`dk.

3. Jl Jlsfr sfraã aãæm æm jm q qul ul im imaa rldk rldkaz azdjm djm Ds dftavajdjls imrde rldkazdjds `m jlpdrtdel`tm jds Ia`d`ãds jd A`statuaãæm. M Jlpdrtdel`tm lstä javajajm le slfãüls fme iu`ãüls a`tlrkacdjds l`trl sa. @lstl sl`tajm pmjl sl l`fm`trdr ds Vlfãüls slcua`tls7 Vlfãæm jl Fm`td Fmrrl`tl jm Fm`traoua`tl (VFFF)2 Vlfãæm jl Xdcdel`tms (VX) l d Vlfãæm jd Zlsmurdrad. >

 

 @ds Vlfãüls dfaed suprdfatdjds, le fdjd ued jlkds d Lstujd`tl Ls Lstdcadrad tdcadrad _ldkazmu ds slcua`tls dftavajdjls7

3.4.

Vlfãæm jd Zlsmurdrad

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Fmklftd jl fm`traouaãüls qul fm`sastad `d rlflpãæm jl tdküls jl jlpösatm l cuads jl

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jlpösatm jlvajdel`tl prll`fnajms2 - _lflpãæm jl imknds jl rleu`lrdãüls jlvajdel`tl prll`fnajds m`jl va`nde jlfkdrdjms ms sdkärams l jlsfm`tms lilftudjms `ms elsems jl tmjms ms trdodkndjmrls2

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- A`slrãæm jl imknds jl rleu`lrdãüls l cuads jl jlpösatm `m Vastled mplrdfam`dk, edas fm`nlfajm pmr VMX2

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- Lkdomrdãæm jl rlsuems jl fm`traouaãüls l pmstlramr l`vam dm Vlftmr jl Fm`tds fmrrl`tls  pdrd lilatms jl kd`ãdel`tm jl cuads `ds iafnds jl fm`traoua`tls2

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- Lkdomrdãæm jl rlsuems jl pl`süls2

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- Xdcdel`tm jl pl`süls plkm cuafnlt l `ms jastratms jd prmvå`fas jl Edputm2

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- Yl`jd jl imknds jl rleu`lrdãüls, cuads jl jlpösatms l klcaskdãæm jm A@VV.

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- Lkdomrdãæm jl imknd jl fdaxd m`jl sl lsplknd ms fnlquls jl pl`süls leatajms l pdcms vad tlsmurdrad2

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-Leassæm jl dvasms jl euktds pdrd ms Fm`traoua`tls qul rleltlssle tdrjadel`tl ds imknds jl rleu`lrdãüls2

3.?.

Vlfãæm jl Xdcdel`tms

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_lflpãæm l rlcastm jl rlkdãüls jl pdcdel`tm jl pl`süls2

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- Xl Xlja jajm jm jl jmt jmtdã dãüls üls(( vd vdkm kmrl rlss smk smkaf afat atdj djms ms dm dmss Vlrva Vlrvaãm ãmss fl fl`t `trda rdass pd pdrd rd id idzl zlrr id idfl fl dm  pdcdel`tm jl pl`süls, pmas ds fm`tds f m`tds lstdm smo rlspm`sdoakajdjl jd Vljl) Vljl)22

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- Xljajm l leassæm jl fnlquls qul sæm ilatms l`qud`jm sl lsplrd plkm vdkmr jd Vljl2

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- Leassdm jl jmfuel`tms jl jlsplsds pdrd gustaiafdr d qule ima pdcm m vdkmr, pmas m  ol`liafaäram dssa`d dpms d rlflpãæm jm slu vdkmr2

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- _lspmstd dms rlqulrael`tms jl prlstdãüls le prlsfraãæm, ued vlz qul pdssdjms 6 elsls, ds prlstdãüls leatajds l`trde le prlsfraãæm,astm á d plssmd qul `æm tavlr rlfloajm d sud prlstdãæm, pdssdjms 6 elsls pdrd pmjlr tlr m vdkmr, jlvl rlqulrlr jl dfmrjm fme d _VVM7

1

 

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Lkdomrdãæm jl rlsuems jl ol`liåfams prmflssdjms l pdcms pdrd sl dpurdr qule rlflole l qule `æm rlflolu l qud`tm rlstmu `ue flrtm eçs2

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Lkdomrdãæm jl edpds jl prlstdãüls le prlsfraãæm, lxlrfåfam lstl qul á ilatm el`sdkel`tl  pmas le fdjd eçs nä ue crupm qul fmepkltd m plråmjm lstdolklfajm plkd kla l lkdomrdãæm jl edpds jl prlstdãüls prlsfratds (pdssdjms 4?elsls) m ol`liafaäram plrjl m jarlatm jd sud prlstdãæm7

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Leassæm jl mrjl`s jl trd`silrç`fads od`färads pdrd dqulkls ol`liafaärams qul rlflole dtrdvás jm od`fm mu dqulkls qul ed`ailstde m slu a`tlrlssl plkd praelard vlz le rlflolr  vad od`fm. Lstl prmflssm idz-sl dpös m ol`liafaäram dprlsl`tdr d sud fm`td od`färad2

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Lkdomrdãæm jl edpds jl rlfm`fakadãüls od`färads jds fm`tds jl pl`süls7

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_lcastm jl rlkdãüls qul dfmepd`nde dkcueds prlstdãüls pdcds ds Leprlsds tdas fmem7 Vuosåjam pmr edtlr`ajdjl, jl jml`ãd l`trl mutrms. Dpös d rlflpãæm plkm fm`traoua`tl, lstd á jlvmkvajd dm A@VV pdrd lilatms jl rlcastm `ms edpds jms elsems l `m iae fdkfukdsl d jailrl`ãd l`trl m vdkmr prmflssdjm l m pdcm. Xdrd ms fm`traoua`tls qul `æm tavlrle jlvm jlvmkv kvaj ajmm ds rl rlkd kdãü ãüls ls le fd fdus usd, d, sæm sæm fm fm`s `saj ajlr lrdj djms ms jl jlvl vljm jmrl rlss l pm pmrr su sudd vl vlzz sæ sæmm `mtaiafdjms.

FM@ZDOAKAJDJL 

Leassæm jl fnlquls jl jlsplsds djea`astrdtavds l fdoael`tdãæm jds elseds.

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Fm`tdoakazdãæm jl jlsplsds táf`afds vad imknd jl fdaxd, rlsuem jl pl`süls, trd`silrç`fad  od`färad2

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_lfm`fakadãüls jl fm`tds od`färads `m sastled2

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_lcukdrazdãæm jl tmjms ms emvael`tms qul lstlgde edk kd`ãdjms `m sastled2

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Djea`astrdãæm jm iu`jm jl ed`lam2

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Fm`tdoakazdãæm jl _lsuems jl fm`traouaãüls, rlsuems jl ol`liåfams, jl prlstdãüls le  prlsfraãæm l prlsfratds l jl dfãd~sd`atärad l smfadk ( fnlquls `dm rlfkdedjms mu qul ms slus ol`liafaärams plrfde jarlatm l fm`vlrtle d idvmr jd A`statuaãüd)

3.6. VFFF 

D`dkasdr d fm`td fmrrl`tl jl fdjd fm`traoua`tl, idzl`jm lxtrdftms pdrd plreatar sdolr d sud satudãæm2 48

 

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Imr`lflr mu lkdomrdr flrtajüls jl quatdãæm2 _lflolr rlsuems jl fm`traouaãüls va`jds jd Zlsmurdrad l kd`ãdr ms vdkmrls jlfkdrdjms  plkms fm`traoua`tls l dpurdr d satudãæm fm`traoutavd jl fdjd ue2

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Leatar kastdcle jms fm`traoua`tls jlvljmrls pdrd suoeltlr d _lpdrtaãæm jl Dujatmrad l Fm`tl`famsm fme vastd d `mtaiafd-kms l idzlr d rlsplftavd fmord`ãd jd Javajd2

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Lilftu Lil ftudr dr d jlv jlvajd ajd rlcukdr rlcukdrazd azdãæm ãæm `d iaf iafnd nd jm fm`trao fm`traoua` ua`tl tl dpös dpös m pdcdel` pdcdel`tm tm `d  prlsl`ãd jm fmeprmvdtavm2

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Idzlr pljajm jl jmtdãüls pdrd rlleomksm l rlstraãüls jl fm`traouaãüls l suoeltlr d sljl jms slrvaãms fl`trdas2

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Idzlr d farfukdrazdãæm jms sdkjms jms fm`traoua`tls.

f) VX 

_lfload ds rlkdãüls jl pdcdel`tms jl prlstdãüls2

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Fm`ilrad ms vdkmrls l ms `mels l leatad ms fnlquls

Jaiafukjdjls l`fm`trdjds 

Xrmokleds jl trd`pmrtl2

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Jaiafukjdjls fme m Vastled` Mplrdfam`dk l m Vasem2

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Fmrtls fm`std`tls jl fmrrl`tl lkáftrafd2

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Jaiafukjdjl `d kmfdkazdfdm jl pdstds jms d`ms d`tlramrls pdrd fm`suktd jl prmfljael`tms2

1. Jasfussæm jms _lsuktdjms MVVAVEM á, l`qud`tm qul d Liafal`fad mrcd`azdfam`dk rlprlsl`td

44

 

>. Fm`fkusæm

4?

 

Oaokamcrdiad Idktd

46