Taller Del Manual Tarifario SOAT e ISS. GA4-210601027-AA1-EV02
July 6, 2022 | Author: Anonymous | Category: N/A
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Qd``ir ai` cdfud` tdrbhdrbl ]LDQ i B]]. GD1-;4:8:4:;7-DD4IX:;
Flckri mlcp`itl ai` D`ucfl> Cdrml ai a i Nisþs Gutbârriz ml`lf
Flckri ai `d mdrrird tâmfbmd> Dplyl Dacbfbstrdtbvl if sd`ua (;=71=2;)
Himod ai iftrigd> 8/Nufbl/;:;; 8/Nufbl/;:;;
Qd``ir Cdfud` Qdrbh drbl ]LDQ i BB]] ]]
4- Hdmturi `ls sbgubiftis prlmiabcbiftls ai kdfml ai sdfgri> Zlr mdad ufbada si hdmturd ufd
dp`bmdmbýf
Mlfmipt l
]LDQ
Qrds`dal
Zdrd trds`dals bftirbfstbtumblfd`is, si aiki rimlflmir `ds tdrbhds lhbmbd`is ai `d Bfstbtumbýf Zristdalrd ai` ]irvbmbl. (D[QÃMY@L8=
Ciabmdciftls ai mbrugãd
@ls ciabmdciftls fl si hdmturdf plrqui istäf bfm`ubals if `ls airimols ai sd`d.
Aitircbfdmbýf ai `d mlcp`inbada ai `d mbrugãd
]i aitircbfd ai dmuiral d grupl qubrþrgbml. (Mdpãtu`l BBB)
]d`d ai lksirvd lksirvdmbýf mbýf
]i hdmturd sb `d pircdfifmbd is ciflr d 8 olrds. Aispuâs ai `ds 8olrds si hdmturd mlcl odkbtdmbýf ai 1 mdcds. (D[QBMY@L 17
Cdtirbd`is
@ls cdtirbd`is ai suturd y murdmbýf qui si mlfsucdf if i` dmtl qubrþrgbml mruiftl si rimlflmiräf ai dmuiral mlf i` grupl if qui istâ m`dsbhbmdal. (D[QBMY@L 99) If `ls prlmiabcbiftls bfmruiftls mud`qubird sid i` grupl if i` qui
B]] ;::4 ;::4
Zdrd i` sirvbmbl ai trds`dal tirristri bftirbfstbtumblfd` ai` pdmbifti if dcku`dfmbd, si hbndf tdrbhds kdnl [isl`umbýf 2;72/2= ai Cbf sd`ua. (D[QBMY@L 2=) @ls Ciabmdciftls si hdmturdf dpdrti dftis, aurdfti y aispuâs ai `d mbrugãd ]i hdmturd mlcl vd`lr abdrbl, si rimlflmi þfbmdcifti mudfal i` pdmbifti rimbkd Dtifmbýf plr uf pirblal supirblr d `ds prbcirds als (;) olrds. I` vd`lr siai tircbfd ai dmuiral d` fbvi` ai `d bfstbtumbýf. (D[QBMY@L ?= ]i hdmturd mlcl vd`lr abdrbl, si rimlflmi þfbmdcifti mudfal i` pdmbifti rimbkd Dtifmbýf plr uf pirblal supirblr d `ds prbcirds als (;) olrds. I` vd`lr siai tircbfd ai dmuiral d` fbvi` ai `d bfstbtumbýf. (D[QBMY@L ?= @ls cdtirbd`is ai suturd, murdmbýf, qui si mlfsucdf if i` qubrýhdfl y if `d sd`d ai rimupirdmbýf, si pdgdräf ai dmuiral mlf `ls vd`lris, sigþf i` fþcirl ai Yfbadais ai Xd`lr [i`dtbvl dsbgfdads d `d bftirvifmbýf qubrþrgbmd l prlmiabcbiftl rid`bzdal. (D[QBMY@L ?9) @ls cdtirbd`is ai suturd y
Airimols ai sd`d
]d`d ai pdrtl
istâ m`dsbhbmdal si rimlflmirä=2=:9. (D[QBMY@L 99) @ls cdtirbd`is ai suturd y murdmbýf, qui si utb`bmif if `ds bftirvifmblfis m`dsbhbmdads if `ls grupls ispimbd`is ;: d ;=, si pdgdräf odstd plr i` primbl mlcirmbd`. (D[QBMY@L 99) ]d`ds ispimbd`is pdrd @ds bftirvifmblfis bfmruiftds si iftbifai plr bfm`ubals plr i` usl ai `d cbscd `ls cdtirbd`is. (drtãmu`l9; If `ds bftirvifmblfis kb`dtird`is, si rimlflmirä uf 79% dabmblfd` sýkri`d tdrbhd istdk`imbad plr mlfmiptl ai cdtirbd`is ai suturd y murdmbýf.(D[QBMY@L 99) Zdrd pdmbiftis qui supirdf supird `ds 8 olrds, si hdmturd `d YMB, `d YMI d` 9:%aipifabifal ai` grupl qubrþrgbml.(D[QBMY@L 12)If `ds bftirvifmblfis kb`dtird`is sirâ mlflmirä uf mbfmuiftd plr mbiftl(9:%) dabmblfd`, ai dmuiral mlf i` grupl qubrþrgbml. If `ds bftirvifmblfis mlf i` cbscl ispimbd`bstd if abhirifti rigbýf ai prlmiabcbiftl l uf abhirifti ispimbd`bstd, si hdmturd d` 4::%aipifabifal ai` grupl qubrþrgbml.(D[QBMY@L 12)
murdmbýf qui si utb`bmif if i` qubrýhdfl y sd`d ai rimupirdmbýf, aurdfti ufd bftirvifmbýf qubrþrgbmd l prlmiabcbiftl ufb`dtird` l kb` kb`dt dtir ird` d` ml mlf f cäs ai 47: YX[ y if `ds cþ`tbp`is if `ds qui si prdmtbqui d`gufd mlf uf fþcirl ciflr ai YX[, if su tltd`bada si pdgdräf ai dmuiral mlf su mlfsucl. (D[QBMY@L ?9) Zrlmiabcbiftls kb`dtird`is mlf cifls ai 47: YX[ si rimlflmirä uf 79% dabmblfd` plr mlfmiptls ai cdtirbd` si suturd, murdmblfis, sl`umblfis, lxbgifl, gdsis y dgiftis dfistâsbmls ai dmuiral d ds YX[. (D[QBMY@L ?9)
]b i` pdmbifti aispuâs ai` prlmiabcbiftl qubrþrgbml supird `ds 8 olrds si hdmturd sd`d ai lksirvdmbýf. Zdrd `ls prlmia qprl umiabcbif b r bcbiftls þ r gtls bmls kb`dtird`is, si hdmturd d` 79% dabmblfd` ai `ds YX[, uf prlmiabcbiftl mlf i` cbscl ispimbd`bstd, ispimbd`bstd, mlf ufd vãd ai dmmisl, mlf ufd bftirvifmbýf l prlmiabcbiftl, `ls aicäs prlmiabcbiftls si hdmturdf d` 9:%
@ls airimols ai sd`d airimols ai if if `d dtifmbýf ai` `d@lsdtifmbýf ai`sd`d pdrtl
]d`d ai rimupirdmbýf
pdrtl mlcprifaif cdtirbd`is pdrd i` pdrtl, plstpdrtl y lksirvdmbýf ai` rimbâf fdmbal. Mudfal i` pdrtl sid plr lpirdmbýf misärid, `ls airimols ai sd`d ai mbrugãd, si rimlflmiräf ai dmuiral mlf i` grupl qubrþrgbml. (D[QBMY@L9:) Mudfal si supârif`ds prbcirds sibs (8) olrds plstqubrþrgbmds, if `ds bftirvifmblfis m`dsbhbmdads if `ls grupls :; d 4= yif `ls grupls, si rimlflmirä dabmblfd`cifti i` mbfmuiftd mbfmui ftd plr mbiftl (9:%) ai` vd`lr ai `d istdfmbd olspbtd`drbd, ]igþf i` tbpl ai mdcd qui isti lmupdfal i` pdmbifti. If `ls mdsls ai mbrugãd dcku`dtlrbd, supirdads `ds prbcirds sibs (8)olrds plst qubrþrgbmds si rimlflmirä plr `d tdrbhd istdk`imbad pdrd `d istdfmbd if odkbtdmbýf ai tris mdcds, ai dmuiral mlf i` fbvi` ai m`dsbhbmdmbýf ai `d Bfstbtumbýf alfai si rid`bmi i` prlmiabcbiftl. If `ds bftirvifmblfis ai `ls grupls ispimbd`is, sigþf mlfmiptl ai` mbrundfl trdtdfti `d rimupirdmbýf aiki odmirsi if `d ufbada ai mubadal bftifsbvl, mudfal `d pircdfifmbd ai isti sirvbmbl plr uf pirãlal sid bfhirblr d
mlcprifaif ufbadais ai trdkdnl ai` pdrtl, plst pdrtl y lksirvdmbýf ai` rimbâf fdmbal. I` vd`lr ai istls airimols, sigþf i` fþcirl ai YX[ ai `d mbrugãd l prlmiabcbiftl ihimtudal. (D[QBMY@L 77
Bfm`uyi `ls sbgubiftis sirvbmbls> altdmbýf käsbmd, `ls iqubpls mlf sus dmmislrbls i bcp`iciftls, usl ai rlpd riutb`bzdk`i aisimodk`i y `d dtifmbýf ai ifhircirãd. ]i pdgdf ai dmuiral d` fbvi` ai mlcp`inbada sbifal kdnd, ciabdfd y d`td. I` pdgl prlmiai þfbmdcifti mudfal d mlfsimuifmbd ai `d bftirvifmbýf qubrþrgbmd if pdmbifti dcku`dtlrbl u olspbtd`bzdal aikd pircdfimir if rimupirdmbýf aispuâs ai `ds prbcirds sibs (8) olrds plstqubrþrgbmds. Mudfal if mlfmiptl ai` ispimbd`bstd `d rimupirdmbýf si mdusi if mubadal bftifsbvl bftirciabl y `dl pircdfifmbd if istds Yfbadais sid plr uf pirãlal bfhirblr d ;1 olrds, dabmblfd` d` vd`lr ai `d istdfmbd olspbtd`drbd, sigþf i` tbpl ai mdcd qui istâ lmupdfal i` pdmbifti, plr isti mlfmiptl si rimlflmirä ufd sucd bgud` d` mbfmuiftd plr mbiftl (9:%) ai `d tdrbhd istdk`imbad. (D[QBMY@L ?1)
vibftbmudtrl (;1) olrds, dabmblfd` d` vd`lr ai `d istdfmbd olspbtd`drbd, si rimlflmirä ufd sucd bgud` d` mbfmuiftd plr mbiftl (9:%) ai `d tdrbhd istdk`imbad. (D[QBMY@L 9:)
Odkbtdmbýf
Lxbgifl
@d istdfmbd si rimlflmi odstd plr;1 olrds, mudfal si gdrdftbmi if hlrcd bftigrd` tlals `ls sirvbmbls istdk`imbals if i` D[QÃMY@L. 1: y19.Mudfal `d pircdfifmbd if lksirvdmbýf is ciflr d 8 olrds sirrâ mlflmirä `ls vd`lris siôd`dals sb supird `ds 8 olrds hdmturdrä odkbtdmbýf ai 1 mdcds l cäs mdcds sigþf i` fbvi` ai `d bfstbtumbýf. Mudfal uf pdmbifti si if muiftd if `d sd`d ai lksirvdmbýf pdrd i` sirvbmbl ai obardtdmbýf, `ls `ãqubals qui mlfsucd si rimlflmiräf odstd i` primbl mlcirmbd` ai` mdtä`lgl d `d viftd d` pþk`bml Zdrd prlmiabcbiftl mudfal quiadf bfm`ubals `ls airimols ai sd`d. (D[QBMY@L 99) If `ls prlmiabcbiftls bfmruiftls d qui si rihbiri i` Drtãmu`l 9; plr mlfmiptl ai cdtirbd` ai suturd y murdmbýf, arlgds, ciabmdciftls y sl`umblfis, lxãgifl, dgiftis y gdsis
@d istdfmbd slf vd`lris cäxbcls mudfal si gdrdftbmif if hlrcd ãftigrd. Qlals `ls sirvbmbls aitircbfdals if i` drtãmu`l =9 d14.Zdsdad ;1 olrds ai` bfgrisl ai` pdmbifti si hdmturd cäs fl i` bfgrisl, mud`qubird qui sid i` sirvbmbl ai olspbtd`bzdmbýf, si pdgdrä `d tdrbhd mlrrisplfabifti d `d istdfmbd sigþf i` sirvbmbl qui lmupý. lmupý. Mudfal i` pdmbifti plr prismrbpmbýf ai` câabml is trds`dadal ai uf sirvbmbl d ltrls i hdmturd `d utb`bzdmbýf ai `d olspbtd`bzdmbýf cäs mdrd. @ds tdrbhds ai `d istdfmbd if mud`qubird ai`ls sirvbmbls ai bftirfdmbýf fl bfm`uyi i` mlfsucl ai lxãgifl ciabmbfd`. I` vd`lr ai` lxãgifl, dgiftis y gdsis dfistâsbmls, utb`bzdal aurdfti su prämtbmd, istä bfm`ubal if `d tdrbhd mlrrisplfabifti d `ls airimols ai sd`d. (D[QBMY@L ?9) If `ds bftirvifmblfis qubrþrgbmds y prlmiabcbiftls kb`dtird`is, rid`bzdals if qubrýhdfl, mlf cifl ciflss ai 47: YX[, siri
dfistâsbmls, mud` mlflmirä uf sitiftd y isqubdrd sid i` grupl mbfml (79%)dabmblfd`
slkri i` vd`lr vd `lr istdk`imbal , plr mlfmiptl ai cdtirbd` ai suturd y murdmbýf, sl`umblfis, lxãgifl, gdsis y dgiftis dfistâsbmls, ai dmuiral mlf i` fþcirl ai Yfbadais dsbgfdads d `d mbrugãd rimlflmirä pdrd i` l lxãgifl qui si utb`bmi prlmiabcbiftl if `d dtifmbýf ai prdmtbmdal `ls pdmbiftis if `ls .D[QBMY@L ?9) sirvbmbls ai olspbtd`bzdmbýf y ai urgifmbds, ai dmuiral mlf su mlfsucl, odstd plr i` primbl mlcirmbd` ai mdtä`lgl pdrd viftd d` pþk`bml hbndal plr `d dutlrbada mlcpiti mlcpitifti. fti. (D[QÃMY@L92 if i` qui istâ m`dsbhbmdal, mudfal si trdti ai uf prlmiabcbiftl ai` Mdpãtu`l BX , si rimlflmirä> =2=:9Zlr vd`lr 7:.:::. (D[QBMY@L 99) i
> ;. Hdmturi Hdmturi `ls sb gubiftis prlmiabc biftls ai kdfml ai sdfgri> Z Zlr lr mdad ufbada si hdmturd ufd dp`bmdmbýf dp`bmdmbýf
D- Yfd ufbada ai p`dquitds.Kp`dquitds.K- Yfd ufbada ai g`ýku`ls rlnls (pdmbifti ol olspbtd`bz spbtd`bzdal).Mdal).M- Yfbada ai sdfgri plkri if `iumlmbtls (pdmbifti dcku`dtlrbl) D- YFBADA AI Z@DTYIQD] ]LDQ FLCK[I MLABGL QD[BHD Yfbada ai p`dquitds =:4:; $ 897:: B]] FLCK[I Zrlmiabcbiftl ai`d ufbada ai mlfmiftrdal ai p`dquitds
MLABGL 24;::=
QD[BHD $ ;=27:
MLABGL =:4:1
QD[BHD $=:=.4::
MLABGL 244444
QD[BHD $ 48.94:
K- Yfbada ai g`lku`ls ]LDQ FLCK[I Yfd ufbada ai g`ýku`ls rlnls ( ZDMBIFQI OL]ZBQD@B^DAL) OL]ZBQD@B^DAL) B]] FLCK[I Zrlmiabcbiftl ai `d ufbada ai g`ýku`ls rlnls l irbtrlmbtls (istäfadr)
M- Yfbada ai sdfgri sdfgri plkri if `iumlmbtls (pdmbifti dcku`d dcku`dtlrbl) tlrbl).. ]LDQ
FLCK[I Yfbada ai `iumlmbtls
sdfgri
if
B]] FLCK[I Dp`bmdmblfis ai `d ufbada ai sdfgri tltd`
MLABGL =:4:9
QD[BHD $=2;.9::
MLABGL =:;:=
QD[BHDD $4?.?::
Hdmturi `ls sbgubiftis prlmiabcbiftls ai lfml`lgãd rid`bzdals mlf dmi`irdalr `bfid`>
= d.
Qi`i mlkd`tltirdpbd tbpl BB ufb`dtird` u fb`dtird` if mdrd.
]LDQ FLCK[I MLABGL Qbpl BB ==4:4 Yfb`dtird` if mdrd y mui``l prlhb`dxbs ai ifmâhd`l mdcpls cþ`t`tbp cþ bp`i `iss i f m d r d , mui` mui``l `l
QD[BHD $ ;.=1;.9::
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p`dfidmbýf QBZL BB
QD[BHD $4.?:8.;2:
mlcputdrbzdad
K)- [dabltirdpbd tbpl B trdtdcbiftls supirh supirhbmbd`is. bmbd`is.
]LDQ FLCK[I
MLABGL
QD[BHD
[dabltirdpbd tbpl trdtdcbiftls supirhbmbd`is mlckbfdals l alsb alsbss
B y
==;:4
Hdmturi `ls sbgubiftis prlmiabcbiftls rid`bzdals if sd`d ai lrtlpiabd. @d hdmturdmbýf ai `ls cdtirbd`is si rid`bzd mlf i` mýabgl istdk`imbal pdrd `ls prlmiabcbiftls bfmruiftls>
1
Zdmbifti d` qui i` lrtlpiabstd `i rid`bzd ufd bfclvb`bzdmbýf b fclvb`bzdmbýf if pbirfd.
d.
•
• •
Bfclvb`bzdmbýf. Airimols sd`d. Cdtirbd`is.
FLCK[I BCFLXB@B^DMBLF
MLABGL =7;:8
QD[BHD $ 98.2::
A[IMOL AI ]D@D CDQI[BD@I]
=2;:4 =2=:9
$$ 7:.;92 82.29;
Zdmbifti d` qui i` lrtlpiabstd `i rid`bzd uf mdckbl ai yisl if olckrl.
k.
•
• •
Mdckbl yisl. Airimols sd`d. Cdtirbd`is.
FLCK[I MDCKBL AI RI]L IF OLCK[L
AI[IM OL ]D@D AI[IMOL CDQI[BD@I]
9
$ ?2?.?;2
•
•
Airimols sd`d. ]uturd. FLCK[I
MLABGL
QD[BHD
Airimol ai sd`d
=2;:4
$12.8::
]uturd
=2418
$ 482::
Mlcl si hdmturd ufd murdmbýf.
Airimols sd`d murdmbýf murdmbýf..
Cdtirbd`is.
•
•
QD[BHD $ 98.2:: $ 7:.=:: $ 7:.:::
Mýcl si hdmturd ufd suturd if `ls sirvbmbls ai urgifmbd y mlfsu`td ixtirfd.
9-
8-
MLABGL =7;:7 =2;:4 =2=:9
FLCK[I
MLABGL
QD[BHD
Airimol ai sd`d
=2;:;
$ ;4.9::
]uturd
=2=:9
$ 82.2::
7-
Ai dmuiral mlf `d rivbsbýf ai `ls drtãmu`ls aihbfd mlcl si aiki hdmturdr uf pdrtl flrcd`.
FLCK[I
MLABGL
QD[BHD
]LDQ Zdrtl flrcd` l Bftirvifbal hýrmips l ispätu`d y sirvbmbl ai mdvbada utirbfd
=2448
$ 49:.;::
Zdrtl flrcd` l bftirvifbal hýrmips l ispätu`d y rivbsbýf
=2448
$ 27.9::
ai mdvbada utirbfd
?-
Istdfmbd is i` mlfnuftl ai rimursls hãsbmls, oucdfls y ai iqubpdcbiftl, absplfbk`is mlcl mdcd pdrd `d dtifmbýf ai uf pdmbifti aurdfti uf pirãlal cãfbcl ai ;1 olrds. Muä`is slf `ls sirvbmbls käsbmls qui mlcprifaif `d istdfmbd y muä`is slf `ds ixmipmblfis qui fl mlcprifai.
]LDQ> D[QÃMY@L 1:> @d istdfmbd if tlals `ls mdsls mlcprifai `ls sbgubiftis sirvbmbls käsbmls> d. Câabml gifird` olspbtd`drbl ai pbsl. k. Ifhircird. m. Duxb`bdr ai ifhircirãd. A -Altdmbýf käsbmd ai i`iciftls ai ifhircirãd. i. Cdtirbd` ai murdmbýf. h. D`bciftdmbýf daimudad d` istdal ai` pdmbifti (ixmiptl sustdfmbds ai futrbmbýf iftird` l pdriftird`) g. ]ucbfbstrl ai a i rlpd ai mdcd o. Dsil b. ]irvbmbls pþk`bmls ai ifirgãd i`âmtrbmd y dgud. n. ]irvbmbls y rimursls ai `d Bfstbtumbýf Zristdalrd ai ]irvbmbl pdrd mlclabada ai` B]]> pdmbifti (dsmifslris, md`airds, ``dcdal ai ifhircirds, ti`âhlfl `lmd`, dbri dmlfabmblfdal, itm.,) Istdfmbd> Is i` mlfnuftl ml fnuftl ai rimursls hãsbmls, oucdfls y ai iqubpdcbiftl, absplfbk`is mlcl mdcd olspbtd`drbd, pdrd `d dtifmbýf ai uf pdmbifti aurdfti vibftbmudtrl (;1) olrds 2-
Tuâ si iftbifai plr altdmbýf käsbmd ai i`ic i`iciftls iftls ai ifhircirãd.
]i iftbifai plr altdmbýf käsbmd mlcl `ls i`iciftls qui utb`bzd utb` bzd isti pirslfd`, aurdfti I` aisdrrl``l ai dmtbvbadais ri`dmblfdads mlf mlftrl` ai sbgfls vbtd`is, `d vd`lrdmbýf ai td``d y pisl, `d dacbfbstrdmbýf ai ciabmdciftls plr vãd týpbmd y lrd`, dsã mlcl `ls i`iciftls ai prltimmbýf pirslfd` qui slf fimisdrbls pdrd i` cdfinl ai` pdmbifti dbs`dal l ai mubadals ispimbd`is. Aimritl ;1;= ai 4228, drt. 1:, pdrägrdhl 4 murdmblfis. fis. 4:- If quâ mdsls l d quâ tbpls ai pdmbiftis si rimlflmif `ds murdmbl
If mdsl ai mlcp`bmdmblfis bftrdolspbtd`drbd 4.9?, isti vd`lr si rimlflmirä sl`dcifti if pdmbiftis qui if i` plstlpirdtlrbl si mlcp`bmdf mlf hdsmbtbs fimrlsdfti, hbstu`ds, lstilcbi`btbs y dksmisls ai pdria dkalcbfd`, l si `is rid`bmi murdmbýf if dkalcif dkbirtl, dkb irtl, pdmbiftis mlf quicdaurd l oirbads trducätbmds qui prisiftif pârabads ai sustdfmbds, pdmbiftis mlf ismdrds aimþkbtl, þ`mirds bsquâcbmds l gdfgrifd gdsilsd 44- Mudfal prlmiai i` mlkrl ai `d sd`d ai lksirvdmbýf if `ls sirvbmbls ai urgifmbds.
Dabmblfd` d` vd`lr ai `d mlfsu`td 4;- Tuâ rig`ds istdk`imi i` cdfud` pdrd `d hdmturdmbýf ai `d bftirmlfsu`td y `d dtifmbýf abdrbd
bftrdolspbtd`drbd. ]i riqubirdf if i` `dpsl if qui i` pdmbifti rimbki i` trdtdcbiftl. @d tdrbhd mlrrisplfabifti d `d dtifmbýf abdrbd bftrdolspbtd`drbd, plr i` ispimbd`bstd trdtdfti, ai` pdmbifti qubrþrgbml y lkstâtrbml, þfbmdcifti si rimlflmirä if i` mdsl ai qui i` pdmbifti riqubird ai olspbtd`bzdmbýf cdylr aaii qubfmi aãds l mudfal `d ickdrdzdad bfgrisi plr trdtdcbiftl abhirifti B]]> I` pdgl ai bftirmlfsu`td si hdmturd þfbmdcifti if `ls sirvbmbls ai mlfsu`td ixtirfd, bftirfdmbýf (ixmiptl YMB) l ai urgifmbds, mudfal pdrd dm`drdr uf abdgfýstbml l istdk`imir ufd mlfaumtd, si riqubird ai` mlfmiptl ai ltrl ispimbd`bstd, y sbicpri qui i` mlfsu`tdal sid ai ispimbd`bada l sukispimbd`bada abstbftd d` câabml trdtdfti, qubif is i` dutlrbzdal pdrd sl`bmbtdr`d. @d dtifmbýf bftrdolspbtd`drbd bftigrd` ai` pdmbifti aurdfti i` trdsp`dfti y plst-prlmiabcbiftl plr i` târcbfl ai almi (4;) cisis d pdrtbr ai `d himod ai` bfbmbl ai âsti, pärd`ds pärd`ds mlcp`bmdmblfis airbvdads (bfhimmbýf, ifhirciada vifl lm`usbvd ,oiclrrdgbd l rimodzl),i bfm`uyi> bftirfdmbýf if mud`qubir ufbada l sirvbmbl, dp`bmdmbýf ai `ls prlmiabcbiftls bftigrdftis ai` prlmisl ai trdsp`dfti, mä`mu`l y dp`bmdmbýf ai risquicd ai dmlfabmblfdcbiftl (qubcbltirdpbd l qubcbltirdpbd cäs rdabltirdpbd mlrplrd` tltd`), tirdpbd ai clvb`bzdmbýf ai mâ`u`ds prlgifbtlrds, ixtrdmmbýf ai `d câau`d ýsid y/l sipdrdmbýf ai `ds mâ`u`ds prlgifbtlrds pirbhârbmds, mrbl prisirvdmbýf, d`cdmifdcbiftl ,aismlfgi`dmbýf i bcp`dfti ai `d câau`d ýsid l ai `ds mâ`u`ds prlgifbtlrds pirbhârbmds5 ciabmdciftls, sl`umblfis y sustdfmbds pdrd futrbmbýf f utrbmbýf iftird` y pdriftird`5 =hdmtlris ai mrimbcbiftl ai ml`lfbds grdfu`l mbtbmds, ciabls ai mu`tbvl y prisirvdmbýf ai`ds mâ`u`ds prlgifbtlrds5 sdfgri y/l airbvdals, hdmtlris ai mldgu`dmbýf5 cdtirbd`is ai suturd murdmbýf, dgiftis y gdsis dfistâsbmls y mud`qubir i`iciftl câabml (riutb`bzdk`i l aisimodk`i)5 sirvbmbls if sd`d ai rimupirdmbýf, ispimbd` y ai mbrugãd5 cdfinl futrbmblfd`5 prämtbmd ai ixäcifis y prlmiabcbiftls ai dplyl abdgfýstbml y mlcp`iciftdmbýf tirdpâutbmd. Dsã cbscl, i` cdfinl c dfinl bftigrd` dcku`dtlrbl ai `ls prlk`icds ai sd`ua mlfmlcbtdftis mlf i` prlmisl ai trdsp`dfti, aurdfti i` pirblal dftis siôd`da
4=- Mlcp`iti `d sbgubifti tdk`d Bfabmdfal qui ispimbd`badais l sirvbmbls rid`bzdf `ls ixäcifis l
prlmiabcbiftls. Ispimbd`badais l sirvbmbls> fihrl`lgãd y url`lgãd, mdrabl`lgãd y oiclabfdcbd, fiurlmbrugãd, ltlrrbfl`drbfgl`lgãd, lhtd`cl`lgãd, fiucl`lgãd, ciabmbfd hãsbmd y riodkb`btdmbýf, psbqubdtrãd y psbml`lgãd, kdfml ai sdfgri, sd`ua lrd`, lfml`lgãd y prlmiabcbiftls abdgfýstbmls y tirdpâutbmls. Ixdcif Ixd cif l prlmiabcbiftl
Mýabgl
Ispimbd`bada l sirvbmbl
Qirdpbd ai` `ifgudni
Ixtrdmmbýf a i muirpl ixtrdôl if fdrbz
B]]> 1:4=4
[i [iodkb`btdmbýf odkb`btdmbýf dcku`dtlrbd
]LDQ> ;244 ;2441 1
Ciabmbf Ci abmbf d hãsbmd y riodkb`btdmbýf riodkb`btdmbýf
B]]>2?4;::
Ltlrrbfl`drbfgl`lgãd
]LDQ>;74;:
Ltlrrbfl`drbfgl`lgãd
B]]> 9729:: Mdckbl Mdckbl ai mdtâtir urbfdrbl
Kblcitrãd lmu`dr
Fiku`bzdmblfis
Fi Fihrl`l hrl`l gãd y Yrl`lgãd
]LDQ> ;=4: ;=4:9 9
Ixäcifis y prlmiabcb iftls ai Ixäcifis fihrl`lgãd y url`lgãd
B]]> 29;:::
Lhtd`cl`lgãd
]LDQ ;?4;=
lhtd`cl`lgãd
B]]> 2=21:;
Ltlrrbfl`drbfgl`lgãd
]LDQ>;7444
Ltlrrbfl`drbfgl`lgãd Lhtd`cl`lgãd
B]]> 4:=;:; Hltlmldgu`dmbýf ai `d mlfnuftbvd
@dvdal ai lãals
]LDQ>;=4=
[i [ipdrdmblfis pdrdmblfis y lpirdmblfis p`ästbmds if mlfnuftbvd
B]]> 289;::
Ltlrrbfl`drbfgl`lgãd
]LDQ> ;744 ;7449 9
Ltlrrbfl`drbfgl`lgãd Istuabls y prlmiabcbiftls prlmiabcbiftls ai Fiucl`lgãd
B]]> ?2=?:4 Mä`mu`l Mä`mu`l a i mlfsucl a i lxãgi lxãgifl fl
]LDQ> ;14; ;14;: :
Ixäcifis y prlmiabcb iftls ai Ixäcifis Fiucl`lgãd Ifalsmlpbds abdgfýstbmds
B]]> 9?;4:: Ab`dtdmbýf uritrd`
]LDQ>;=4;4
Ixäcifis y prlmiabcb iftls ai Ixäcifis fihrl`lgãd y url`lgãd
Zufmbýf p`iurd`
B]]> :==4:: ]LDQ> ;14; ;14;; ;
Zrlmiabcbiftls câabmls Ixäcifis Ixä cifis y prlmiabcb iftls ai fiucl`lgãd Md Mdrabl` rabl` lgãd, oiclabf oiclabf dcbd y i`imtrlhbsbl`lgãd.
Lxbcitrãd ai pu`sl
I`imtrlmdrablgrdcd
B]]> ?299:: ]LDQ> ;14; ;14;8 8
Ixäcifis y Zrlmiabcb iftls ai Ixäcifis Fiucl`lgãd
B]]. ?29;:4
Md Mdrabl` rabl` lgãd, oiclabf oiclabf dcbd y i`imtrlhbsbl`lgãd.
]LDQ> ;94: ;94:; ;
Ixäcifis y prlmiabcb iftls ai Ixäcifis Md Mdrabl` rabl` lgãd, oiclabfdcbd.
Istuabl ai url abfdcbd istäfad istäfadrr
Zufmbýf `uckdr
Du ab lc itr ãd tlf d`
Xd Xd`lrdmbýf `lrdmbýf plr psbmý`lg l
Qdplfdcbiftl fdsd`
B]]. ?29;:4
Fi Fihrl`l hrl`l gãd y oiclabfdcbd
]LDQ> ;94: ;94:; ;
Fi Fihrl`l hrl`l gãd y url`lgãd.
B]]. ?29;:4
Zruikds abdgflstbmds
]LDQ> ;94: ;94:; ;
Fiurl`lgãd
B]]. 2914:7
Ltlrrbfl`drbfgl`lgãd
]LDQ> ;74: ;74:; ;
Ltlrrbfl`drbfgl`lgãd Ltlrrbfl`drbfgl`lgãd
B]]. M1:4=8
]irvbmbl ai riodkb`btdmbýf psbqub dtrãd mlf bftirfdmbýf
]LDQ> =94: =94:; ;
Zsbqubdtrãd y psbml`l gãd
B]]. ;4:4::
Ltlrrbfl`drbfgl`lgãd
]LDQ> ;74; ;74;4 4 B]]. 444;::
Arifdni ai dksm dksm isl if mlrf id
Qirdpbd rispbrdtlrbd
Lkturdmbýf if dcd`gdcd dcd`gdcd
]LDQ> ;?44 ;?444 4 B]]. 2=21::
Qirdpbds
]LDQ> ;244 ;2447 7
Ciabmbf Ci abmbf d hãsbmd y riodkb`btdmbýf riodkb`btdmbýf
B]]> ;=;4:4
Lpirdtlrb Lpird tlrb d a iftd iftd``
]LDQ> =8;: =8;:4 4 B]]. 24;::;
Dp `b mdm bý f a ai i g` g`ýk ýk u` ls rl nl nls s
Lhtd`cl`lgãd
Dp `b mdm bý f y ixt rdm mb ýf Ai sdfg ri y airbvdals
]LDQ> =:;: =:;:; ; Bcp`dftis B]]. =1?9::
Bcp`dftdmbýf ai cdrmdpd cdrmdpdsl sl
[dablgr [dablgr dhãds dhãds bftrdlrd`is bftrdlrd`is
I`imtrlifmihd`lgrdcd
]LDQ> 97:4
Ltrls prlmiabcbiftls prlmiabcbiftls abr bgbals d` mlrdzýf
B]]. ?7:194
Yrgifmbds y abdgfýstbmds
]LDQ> =84: =84:= =
Abdgfýstbmds y a i urgifmbd
B]]. ?241:4
Fiurl`lgãd
]LDQ> ;84: ;84:; ;
fiurl`lgãd
Qirdpbd hãsbmd
B]]. 2=4:::
Qirdpbd
]LDQ> ;74: ;74:; ;
Ciabmbf Ci abmbf d hãsbmd y riodkb`btdmbýf riodkb`btdmbýf Dp `b mdm bý f y ixt rdm mb ýf ai sdf gr i y airbvdals
B]]. 24;::= Zrlmisdcbiftl ai sdfgri y Yfbada ai p`dquitds
]LDQ> =:4: =:4:; ;
airbvdals Qrdfshusblfd` y k dfml ai sdfgri
Bftuk dmbýf lrlt rdquid`
]LDQ>=79 ]LDQ>=79:7 :7
Zrlmisdcbiftl ai sdfgri y airbvdals Qrdfshusblfd` y k dfml ai sdfgri
B]]. 244;:; Mlfmiftrdal ai `iumlmbtls
Clflqubcbltirdpbd
]LDQ> =:44 =:44; ;
Zrlmisdcbiftl ai sdfgri y airbvdals
B]]. 22;9:=
Tubcbltirdpbd
]LDQ> ==8: ==8:4 4 B]]. 21:4::
Ismd`d bfhdftb` ai bfti`bgifmbd
Zsbqubdtrãd y Zsbml`lgãd
]LDQ> =944 =9449 9 B]]. :224::
Mdutirbzdmbýf Mdutirbzdmbýf ai pu ftls `dgrbcd`is `dgrbcd`is
]LDQ> ;?4: ;?4:8 8
Gbfgbvlp `dstbd
]LDQ> =8=:9 =8=:9
Lhtd`cl`lgãd
Zirblalfmbd Md Mdrabl` rabl` lgãd, oiclabfdcbd yi`imtrlhbsbl`lgãd.
B]]. ??4;=7 Imlmdrablgrdcd
Ishbftirlcdflcitrbd
Ixlalfmbd abifti ticplrd`
Dr tir bl gr dhãd s i`im tb vd fl mlrl ml rl fdrbd fdr bd
]LDQ> ;94: ;94:8 8
Ixäcifis Ixä cifis y prlmiabcb iftls ai Md Mdrabl` rabl` lgãd, oiclabfdcbd.
B]]. ?2;8::
Fi Fihrl`l hrl`l gãd y u rl`lgãd
]LDQ> ;=4: ;=4:7 7 B]]. ;=:4:;
Mbrugãd lrd`
]LDQ> =8?: =8?:1 1
Lalftlpiabdtrãd
B]]. ?7144=
Bftirvifmblfbstds y/l
]LDQ> ;94; ;94;: :
tirdpâutbmls
Zdrd hdmturdr `ls sirvbmbls mlfticp`dals if i` cdfud` tdrbhdrbl ]LDQ if su mdpãtu`l BX si aiki tifir if muiftd `ds sbgubiftis pdutds. -@ls sirvbmbls ai` mdpãtu`l BX slf sirvbmbls bftrdolspbtd`drbls y ai dyuad abdgflstbmd -]i aiki cu`tbp`bmdr i` hdmtlr pdrd mdad sirvbmbl, isti is i` fþcirl qui si ifmuiftrd if `d ml`ucfd ai `d airimod y si cu`tbp`bmd plr i` sd`drbl cãfbcl abdrbl ai `d Qdrbhd mlftrdtdad l ai` dôl qui si istâ trdkdndfal. -If `ls ixäcifis ai `dklrdtlrbl si aiki cu`tbp`bmdr plr `d mdftbada ai `dklrdtlrbls rid`bzdals, sb si rid`bzdf als ZM[ i` risu`tdal aiki cu`tbp`bmdrsi plr als.
-If `ls ixäcifis ai rdyls x sbicpri aiki tifir i` bfhlrci ai` rdabý`lgl, sb fl si danuftý i` bfhlrci d` vd`lr ai` ixdcif si `i aiki aismlftdr i` ;9%. -If `d `bqubadmbýf ai `d istdfmbd ai` pdmbifti if i` olspbtd` si `bqubad tifbifal if muiftd vdrbls mlfmiptls (i` fbvi` ai `d bfstbtumbýf, i` tbpl ai odkbtdmbýf qui isti lmupdfal y i` fþcirl ai flmois qui i` pdmbifti pdsi if i``d i` `d tifbifal if muiftd qui i` aãd qui si ad ai d`td fl si hdmturd) -Ody ltrls sirvbmbls qui si ri`dmblfdf if i` drtãmu`l 17, istls sirvbmbls si hdmturdf sb si pristdf y pdrd sdkir su mlstl si aiki cu`tbp`bmdr i` hdmtlr ai` sirvbmbl plr i` sd`drbl cãfbcl abdrbl. -I` cdfud` tdrbhdrbl ]LDQ fl mlfticp`d vd`lris pdrd ciabmdciftls, istls si aikif hdmturdr d` primbl mlcirmbd`
41- Baiftbhbqui i` flckri ai` prlmiabcbiftl y i` grupl qubrþrgbml pdrd qui puiad aitircbfdr i`
vd`lr d hdmturdr plr sirvbmbls prlhisblfd`is ai mbrugãd, dfistisbl`lgãd y dyuadftãd, airimols ai sd`d y cdtirbd`is, ai `ls sbgubiftis prlmiabcbiftls>
Mýabgl> 4==1: 3 Bfnirtl ýsil if pi`vbs> lpirdmblfis p`ästbmds if ouisl y risimmbýf ai tuclris
Mýabgl> 4==:: 3 Arifdni, muritdni, simuistrimtlcãd ai pi`vbs> bfmbsbýf if ouisl
Mýabgl> 4=;9; 3 [iaummbýf mirrdad hrdmturd ai ml``is> riaummblfis mirrdads ai hdmturds y ai `uxl hrdmtur hrdmturds ds
Mýabgl> 4:44= 3 Cdstimtlcãd rdabmd`> risimmblfis slkri `d cdcd
•
•
• •
•
Mýabgl> 28:8 3 Bfcuflg`lku`bfd BgI ispi ispimãhbmd, mãhbmd, alsbhbmdmbýf (mdad d`irgifl)> Ixäcifis y prlmiabcbiftls ai `dklrdtlrbl m`ãfbml
Mýabgl> 4=;4 3 `dcbfimtlcãd pdrd cbi`ltlcãd, tbpl kbsmolh, alrsd` l `uckdr. Bfmbsblfis slkri câau`d ispbfd
Mýabgl> 8=41 3 Fiucimtlcbd rdabmd`. [imipmblfis if pu`cýf
Mýabgl> 7414 3 Arifdni dksmisl ritrlpirbtlfid`> arifdnis ai dksmisls bftrd dkalcbfd` dkalcbfd`is. is.
Mýabgl> 4=111 3 [isimmbýf tuclr cd`bgfl hâcur> lpirdmblfis p`ästbmds if ouisl y risimmbýf ai tuclris.
•
•
•
•
•
Mýabgl
Mbrundfl
Dfist Df istisb isbl` l`lg lg l
Dyua Dy ua dftbd dft bd
Ai Airimols rimols ai sd`d
Cdtirbd`is
Qltd`
4==1:
$179.?::
$;7=.;::
$4;2.8::
$?9:.1::
$178.4::
$1;.;:9.4::
4==::
$=48.;::
$4?8.2::
$?=.:::
$98:.8::
$=::.1::
$4.117.4::
4=;9;
$ ;=;.8::
$ 4=?.4::
$ 8:.2::
$ ;:8.;::
$ 7:.:::
$ 7:7.?::
4:44=
$ 921.9::
$ =18.9::
$48;.=::
$ 29=.:::
$ 178.4::
$ ;.9=;.1::
28:8
$ 77:.4::
$ 112.7::
$ ;4:.;::
$4.:91.9::
$:
$ ;.1?1.9::
4=;4
$ 4.474.4::
$ ?4;.;::
$ =42.9::
$ 4.484.4::
$:
$ =.18=.2::
8=41
$ 4.474.4::
$ ?4;.;::
$ =42.9::
$ 4.484.4::
$:
$ =.18=.2::
7414
$ =48.;::
$ 4?8.2::
$ ?=.:::
$ 98:.8::
$ =::.1::
$ 4.117.4::
4=111
$ =?8.1::
$ ;;4.4::
$ 4:9.7::
$ 8=2.:::
$ =::.1::
$ 4.89;.8::
49- [id`bmi `d `bqubadmbýf `bqu badmbýf ai `ds sbgu sbgubiftis biftis mbrugãd mbrugãds> s> Mýabgl
Mbrugãd
Ispimbd`bada
Grupl
XB XBD D
441:
@iumltlcãd
Fiurlmbrugãd
4;
D
4;44=
[isimmbýf ickdrdzl imtýpbml
Lkstitrbmbd Lkstitrbmbd
?
K
Mýabgl
Mbrund Mbrundfl fl
Dfistisbý`lgl Dfistisbý`lgl
Dyua dftãd dftãd
Airimols Airimols ai sd`d
Cdtirbd`is
Qltd`
441:
$ 921.9::
$ =18.9::
$ 48;.=::
$ 29=.:::
$ 178.4::
$ ;.9=;.1::
4;44=
$ =48.;::
$ 4?8.2::
$ ?=.:::
$ 98:.8::
$ =::.1::
$ 4.117.4::
Qltd`
=.2729::
48- [id`bmi `d `bqubadmbýf `bqubadmb ýf ai `ds sbgubiftis mbrugãd mbrugãds> s> Mýabgl
Mbrugãd
Ispimbd`bada
Grupl
XB XBD D
77;=
[isimmbýf ai abvirtãmu`l ai Cimei`
T_ DKALCBFD@
2
D
2?:;
Hu`gurdmbýf ai mlfab`lcds vifâri vifârils ls
Yrl`lgãd y Fihrl`lgãd
1
K
Mýabgl
Mbrund Mbrundfl fl
Dfistisbý`lgl Dfistisbý`lgl
Dyua dftãd dftãd
Airimols Airimols ai sd`d
Cdtirbd`is
Qltd`
77;=
$=?8.1::
$4:9.7::
$ 4:9.7::
$ 8=2.:::
$ =::.1::
$ 4.89;.8::
2?:;
$ 4=:.9::
$ 2=.2::
$:
$ ;=:.9::
$ 4;2.=::
$ 9?1.;::
Qltd`
$ ;.;=8.?::
`bqu badmbýf ai `ds sbgu sbgubiftis biftis mbrugãd mbrugãds> s> 47- [id`bmi `d `bqubadmbýf Mýabgl
Mbrugãd
Ispimbd`bada
Grupl
XB XBD D
4=47:
Lstilsãftisbs if m`dvãmu` m`dvãmu`d d
Lrtlpi Lrtlpiabd abd
7
D
4=;74
Lstilsãftisbs if mþkbtl l rdabl
Lrtlpi Lrtlpiabd abd
2
K
Mýabgl
Mbrund Mbrundfl fl
Dfistisbý`lgl Dfistisbý`lgl
Dyuadftã Dyuadftãd d
Airimols ai sd`d
Cdtirbd`is
Qltd`
4=47:
$ ;7;.8::
$ 48:.9::
$ 74.?::
$ 944.;::
$ =::.1::
$ 4.=48.9::
4=;74
$ =?8.1::
$ ;;4.4::
$ 4:9.7::
$ 8=2.:::
$ =::.1::
$ 4.89;.8::
Qltd`
$ ;.282.4::
`bqu badmbýf ai `ds sbgu sbgubiftis biftis mbrugãd mbrugãds> s> 4?- [id`bmi `d `bqubadmbýf Mýabgl
Mbrugãd
Ispimbd`bada
Grupl
XB XBD D
2;1;
Yritirl uritirlstlcbd
Dfdstlclsbs if urâtir
4=
D
2;;1
Yritirlfilprlmtlstlcãd (dfdstlclsbs urâtiris drimtl dbs`dal bf sbtu2
Ixäcifis y prlmiabcbiftls ai `dklrdtlrbl m`ãfbml
;;
K
Cdtirbd`is
Qltd`
Mýabgl
Mbrundfl Mbrundfl
Dfistisbý`lgl
Dyuadftã Dyuadftãd d
Airimols Airimols ai sd`d
2;1;
$ 89:.9::
$ =?9.;::
$ 4?8.2::
$ 4.::1;::
$ 178.4::
$ ;.7:;.2::
2;;1
$ 4.474.4::
$ ?4;.;::
$ =42.9::
$ 4.484.4::
$:
$=.18=.2::
Qltd`
$ 8.488.?::
`bqu badmbýf ai `ds sbgu sbgubiftis biftis mbrugãd mbrugãds> s> 42- [id`bmi `d `bqubadmbýf Mýabgl
Mbrugãd
Ispimbd`bada
Grupl
XB XBD D
49;1:
Ml`gdnl ai muirl mdki``ual
M_ p`ästbmd p`ästbmd
4:
D
4=94:
Ixtrdmmbýf muirpl ixtrdôl ai tbkbd l pirlfâ
Lrtlpi Lrtlpiabd abd
?
K
Mýabgl
Mbrundfl
Dfisti Dfistisbý`lgl sbý`lgl
Airimols ai
Dyuadftãd Dyuadftãd
Cdtirbd`is
Qltd`
sd`d
49;1:
$ 179.?::
$ ;7=.;::
$ 4;2.8::
$ ?9:.1::
$ 178.4::
$ ;.;:9.4::
4=94:
$ =48.;::
$ 4?8.2::
$ ?=.:::
$ 98:.8::
$ =::.1::
$ 4.117.4::
Qltd`
$ =.89;.;::
`bqu badmbýf ai `ds sbgu sbgubiftis biftis mbrugãd mbrugãds> s> ;:- [id`bmi `d `bqubadmbýf Mýabgl
4=114
Mbrugãd
[ivbsbýf y/l rimlfstrummbýf ai cuôýf ai dcputdmbýf cus`l
Ispimbd`bada
Lpirdmblfis p`ästbmds if
Grupl
?
XB XBD D
ouisl y risimmbýf ai tuclris 4=111
[isimmbýf tuclr cd`bgfl hic hicur ur
2
Lpirdmblfis p`ästbmds if ouisl y risimmbýf tuclris ai
4=19:
Mýabgl
[iaummbýf mirrdad hrdmturd hicu hicurr
Mbrundfl
Dfi Dfistisbý`lgl stisbý`lgl
[iaummblfis mirrdads ai hrdmturd y ai `uxl hrdmturd
Airimols Airimols ai sd`d
Dyuadftã Dyuadftãd d
?
Cdtirbd`is
Qltd`
4=19:
$ =48.;::
$ 4?8.2::
$ ?=.:::
$ 98:.8::
$ =::.1::
$ 4.117.4::
4=111
$ =?8.1::
$ ;;4.4::
$ 4:9.7::
$ 8=2.:::
$ =::.1::
$ 4.89;.8::
4=114
$ =48.;::
$ 4?8.2::
$?=.:::
$ ;9;.=::
$ 7:.:::
$ 2:?.1:: 1::?.4::
Qltd`
;4- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds mbrugãds> Mýabgl :77;= :2?:;
Mýabgl
Flckr i ai` prlm iabcbiftl
Mimimtlcbd ]la Hu`gurdmbýf l risimmbýf ai `isblfis if pifi ]la.
Mbrund Mbrundfl fl
Dfisti Dfistisbý`lgl sbý`lgl
Dyuadftãd
Ispimbd`bada
YX YX[ [
Mbrugãd Dkalcbfd`
47:
Yrl`lgãd y Fihrl`l Fihrl`lgãd gãd
;:
Airimols ai sd`d
Cdtirbd`is
Qltd`
:77;=
$ 42:.9::
$ 411.:::
$ 91.:::
$ 4?8.14:
$ 749.:=:
$ 4.;?2.21:
:2?:;
$ ;9.1::
$ 42.;::
$ 7.;::
$ 4;.?2:
$ =71.82:
$ 1=2.=?:
$ 4.7=2.=;:
Qltd`
;;- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds mbrugãds> Mýabgl
4=47: 1:89?
Flckr i ai` prlm iabcbiftl
YX[ YX [
Lstilsãftisbs ai m`dvãmu`d mlf p`dmds l m`dvl
7:
Lstilsãftisbs ai mukbtl y rdabl
19
Qbpl ai mbrugãd> Mýabgl
Mbrundfl
Dfistisbý`lgl Dfistisbý`lgl
D yuadftã yuadftãd d
Airimols ai sd`d
Cdtirbd`is
Qltd`
4=47:
$ ;7;.8::
$ 48:.9::
$ 74.?::
$ 944.;::
$ =::.1::
$ 4.=48.9::
4=;74
$ =?8.1::
$ ;;4.4::
$ 4:9.7::
$ 8=2.:::
$ =::.1::
$ 4.89;.8::
Qltd`
$ ;.282.4::
;=- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds mbrugãds> Mýabgl
Flckr i ai` prlm iabcbiftl
:2;1;
Qrdfsuritirl-uritirlstlcãd ]la
:2;;1
Hlrcdmbýf ai` mlfaumtl ml`lfbml mlf tufi`bzdmbýf ai uritir]la
Mýabgl
Ispimbd`bada
Mbrundfl
Dfisti Dfistisbý`lgl sbý`lgl
Dyuadftãd Dyuadftãd
Airimols Airimols ai sd`d
YX[ YX[
Gbfiml`lgãd Gbfiml`lgãd
Cdtirbd`is
4;: 4?:
Qltd`
:2;1;
$ 49;.1::
$ 449.;::
$ 1=.;::
$ 4?8.14:
$ 41:.4;:
$ 8=7.==:
:2;;1
$ ;;?.8::
$ 4;2.8::
$ =;.1::
$ 8:;.=9:
$ 41:.4;:
$ 4.:82.1:9
Qltd`
$ 4.7:8.7=9
;1- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds sbgubiftis mbrugãds> Mýabgl
Mbrugãd
Ispimbd`bada
YX YX[ [
49;1:
Bfnirtl ai pbi` ai grlslr tltd` dp`bmdal d` `dkbl y mdvbada kumd`sla
Mbrugãd p`ästbmd
4::
4=94:
Ixtrdmmbýf ai muirpl ixtrdôl if tbkbd l pirlfâ, vb dkbirtd
Lrtlpiabd y trducdtl`lgãd
1:
4=94=
Ixtrdmmbýf ai muirpl ixtrdôl if tinbals k`dfals ai pbirfd(cusmu`l, tifaýf, sbflvbd`)
Lrtlpiabd y trducdtl`lgãd
9:
Qbpl ai mbr ugãd ugãd>> Mýabgl
Mbrund Mbrundfl fl
Dfistisbý`lgl Dfistisbý`lgl
Dyuadftãd
Ai Airimols rimols ai sd`d
Cdtirbd`is
Qltd`
49;1:
$ 4;7.:::
$ 28.:::
$ =8.:::
$411.819
$ 4:2.;:9
$ 94;.?9:
4=94:
$ 4;7.:::
$ =?.1::
$ 41.1::
$ 11.;7:
$ ==.44:
$ 4?:.2?:
$8=.9::
$ 1?.:::
$ 4?.:::
$ 99.8:9
$ 19.=:9
$;=:.14:
Qltd`
$ 2;1.;1:
;9- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds sbgubiftis mbrugãds> Mýabgl
Mbrugãd
Ispimbd`bada
YX[ YX[
4=114
Bfnirtl ýsil if hâcur
Lrtlpiabd y trdudtl`lgbd
29
4=111
[isimmbýf ai tuclr cd`bgfl ai hâcu hâcurr
Lrtlpiabd y trducdtl`lgãd
4;9
4=19:
[iaummbýf mirrdad i bfclvb`bzdmbýf mirrdad ai hrdmturd ai hâcur
Lrtlpiabd y Qrducdtl`lgãd
79
Mýabgl
Mbrund Mbrundfl fl
Dfistisbý`lgl Dfistisbý`lgl
Dyuadftãd
Ai Airimols rimols ai sd`d
Cdtirbd`is
Qltd`
4=114
$4;:.89:
$ 24.;::
$ =1.;::
$ 411.819
$ 4:2.;:9
$122.2::
4=111
$ 29.;9:
$ 7;.:::
$ ;7.:::
$ 78.9=?
$ 89.99?
$ ==8.=19
4=19:
$:
$:
$:
$:
$:
$:
Qltd`
$ ?=8.;19
;8- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds sbgubiftis mbrugãds> Mýabgl
Flckr i ai` prlm iabcbiftl
Ispimbd`bada
:=;=8
Mbirri ai hãstu`d pirb`bfhätbmd ai lãal ciabl ]la.
:;81;
[ipdrdmbýf ai `dmirdmbýf l oirbad mlrfid` mlf bfnirtl ispisl ispislrr
Mýabgl
Mbrund Mbrundfl fl
Dfisti Dfistisbý`lgl sbý`lgl
Dyuadftãd
YX[ YX[
Ltlrrbfl`drbfgl Ltlrrbfl`drbfgl`lgãd `lgãd 49: Lhtd`cl` Lhtd`cl`lgãd lgãd
Airimols ai
Cdtirbd`is
Qltd`
sd`d
:=;=8
$ 42:.9::
$ 411.:::
$ 91.:::
$ 4?8.14:
$ 41:.4;:
$ 749.:=:
:;81;
$ ;49.2::
$ 48=.;::
$ 84.;::
$ ;:1.7::
$ 49;.24:
$ 724.24: $ 494;.21:
Qltd` `bquba dmbýf ai M_
;7- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds sbgubiftis mbrugãds> Mýabgl
77;7:4
Flckr i ai` prlm iabcbiftl
Lstiltlcãd Lstiltl cãd ai tbkbd airimod
Ispimbd`bada
Lrtlpiabd trducdtl`lgãd
YX YX[ [
y 7:
47:
77;7:4
Lstiltlcãd Lstiltl cãd ai tbkbd bzqubirad
Mýabgl
Mbrundfl
Lrtlpiabd trducdtl`lgãd
Dfistisbý`lgl Dfistisbý`lgl
D yuadftã yuadftãd d
Airimols ai sd`d
y 7:
Cdtirbd`is
Qltd`
77;7:4
$ ??.2::
$ 87.;::
$;9.;::
$ 28.9;:
$ ?;.=49
$ =8:.4=9
77;7:4
$ 9=.=1:
$9:.1::
$;9.;::
$ 7;.=2:
$ 84.7=8
$ ;9:.188
Qltd`
$ 84:.8:4
;?- Baiftbhbqui pdrd i` sbgubifti mdsl i` flckri ai` prlmiabcbiftl, mdftbada ai YX[, mýabgl y
`bqubai `ds sbgubiftis mbrugãds> Mýabgl
Flckr i ai` prlm iabcbiftl
Ispimbd`bada
YX[ YX[
7?;1:4
Ipbhbsblaisbs abstd` ai hâcur (airi (airimol) mol)
Lrtlpiabd y trducdt trducdtl`lgãd l`lgãd
?9
7?:9::
Bfnirtl ýsil if hâcur (airimo (airimol) l)
Lrtlpiabd y trducdt trducdtl`lgãd l`lgãd
?9
Mýabgl
Mbrundfl
Dfistisbý`lgl
Dyuadftãd
Airimols Airimols ai sd`d
Cdtirbd`is
Qltd`
7?;1:4
$ 4:7.29:
$ ?4.8::
$ =:.8::
$ 4;2.899
$ 29.:49
$ 111.?;:
7?:9::
$ 7;.=2:
$ 91.7;:
$ ;:.9;:
$ 7;.=;=
$ 91.8:=
$ ;71.999
Qltd` `bquba dmbýf ai M_
$ 742.=79
;2- @bqubai ufd mx bgud` ispimbd`bstd abhirifti XÃD> Mýabgl
Mbrugãd
Ispimbd`bada
YX[ YX[
414:9
Aiskrbadcbiftl ai cþsmu`l, tifaýf, hdsmbd if cdfl
Mbrugãd ai cdfl
9:
4141:
Bfnirtl lsil if ouisls ai` mdrpl (ixmiptl ismdhl ismdhlbais) bais)
Mbrugãd ai cdfl
99
41;:8
Cbltlcbd ai cdfl ]la
Mbrugãd ai cdfl
9:
Mýabgl
Mbrundfl
Dfistisbý`lgl Dfistisbý`lgl
Dyuadftã Dyuadftãd d
Ai Airimols rimols ai sd`d
Cdtirbd`is
Qltd`
414:9
$ 8=.9::
$ 1?.:::
$ 4?.:::
$ 99.8:9
$ 1=.=:9
$ ;=:.14:
4141:
$ 14.24:
$ 9;.?::
$ 42.?::
$ 1:.9??
$ ;?.7:9
$ 4?=.?:=
41;:8
$:
$:
$:
$:
$:
$:
Qltd`
141.;4=
p lr abhirifti ispimbd`bstd abhirifti XBD> =:- @bqubai ufd Mx rid`bzdad plr
Mýabgl
Mbrugãd
Ispimbd`bada
YX[ YX[
48.4:9
]bd`ldaifimtlcãd ai g`äfau`ds pd`dtbf pd`dtbfds ds
Mbrugãd lrd` cdxb`lhdmbd` y aiftd`
4::
4?4:4
Istrlklsmlpbd `drãfgid
Ifalsmlpbd abdgfýstbmd y
9:
tirdpâutbmd Lhtd`cl` Lhtd`cl`lgãd lgãd
7:
Cdtirbd`is
Qltd`
:;=:1
[isimmbýf ai qubsti l tuclr kifbgfl ai mlfnuftbv mlfnuftbvd d
Mýabgl
Mbrundfl Mbrundfl
Dfisti Dfistisbý`lgl sbý`lgl
Dyuadftã Dyuadftãd d
484:9
$4;7.:::
$ 28.:::
$ =8.:::
$ 411.819
$ 4:2.;:9
$ 94;.?9:
4?4:4
$ 9=.=1:
$ 87.;::
$ ;9.;::
$ 1?.;8:
$ 14.49?
$ ;=9.49?
:;=:1
$:
$:
$:
$:
$:
$:
Ai Airimols rimols ai sd`d
$ 71?.::? Qltd` `bqubadmbý f ai M_
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