UNIDAD IV Balanced Scorecard
August 7, 2022 | Author: Anonymous | Category: N/A
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Download UNIDAD IV Balanced Scorecard...
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BGM. CHO[SBQ GOZO^ FOSH^
‖F` quh g` sh lbkh, g` sh oklbgbstro4 f` quh g` sh oklbgbstro, g` sh lha`ro.“. Dopfog
BGM. CHO[SBQ GOZO^ FOSH^
XGBKOK BZ COFOGNHK ^N@SHNOSK
BGM. CHO[SBQ GOZO^ FOSH^
°_XÂ H^ FO H^[SO[HMBO0 Hs hf l`khf` kh `cahtbv`s, pr`pþsbt`s ` lhtos pfogthokos khï `tofvologhro khjbjbgh kh ghgg hg kh quh quhtofghm`n ghloghro m`nb` b` hhst stï o hs hsto torquh r fo `rmogbzonbþg y fo nfosh kh `rmogbzonbþg quh hs ` quh vo eonhr. Hgt`rg` Hstrothmbo
BGM. CHO[SBQ GOZO^ FOSH^
°_XÂ H^ FO MH^[BÞG H^[SO[ÂMBNO0 Hs fo `rbhgtonbþg y oklbgbstronbþg kh t`k`s f`s rhnurs`s kbsp`gbcfhs p`r ugo `rmogbzonbþg hf nulpfblbhgt` kh sus `cahtbv`s hstrotâmbn`s y hf f`mr` kh poro su vbsbþg
Zbsbþg
Y`sbnbþg Ontuof
NY
LY
FY
[bhlp`
BGM. CHO[SBQ GOZO^ FOSH^
^B^[HLO MHSHGNBO Lbsbþg
Zbsbþg
Yfog Hstrotâmbn` ^bsthlo kh Lhkbnbþg y N`gtr`f (C^N) Yfoghs kh Onnbþg
@cahtbv`s Jbgognbhr`s N`lhrnbofhs Yr`nhs`s bgthrg`s
Hstrothmbos
J`rlonbþg y khsorr`ff`
BGM. CHO[SBQ GOZO^ FOSH^
^B^[HLO MHSHGNBO Hf C^N phrlbth ofbghor t`k`s f`s rhnurs`s kh fo hlprhso n`g su hstrothmbo Hlpfhok`s
Mhrhgths
Hstrothmbo
[hng`f`mìo
Hqubp`s Shnurs`s Jbgognbhr`s
BGM. CHO[SBQ GOZO^ FOSH^
@SBMHG KHF COFOGNHK ^N@SHNOSK
Jrustrok`s p`r fos bghjbnbhgnbos kh f`s sbsthlos trokbnb`gofhs kh lhkbnbþg khf rhgkblbhgt` ofmug`s kbrhntbv`s eog khaok` kh utbfbzor lhkbkos jbgognbhros n`l` hf rhgkblbhgt` kh f`s j`gk`s pr`pb`s y f`s chghjbnb`s p`r onnbþg. F`s hahnutbv`s qubhrhg ugo prhshgtonbþg hqubfbcroko kh lhkbkos quh fhs phrlbtog thghr ugo vbsbþg hlprhso khskh (Dop (D opfo foggkhy fo G`r G`rt` t`g, g, 39 3999 99). ). vorbos phrsphntbvos sbluftïgholhgth Kurogth ug pr`yhnt` kh bgvhstbmonbþg kh ug oÿ` hg hf quh sh hstukbor`g ?3 hlprhsos hg fo vogmuorkbo kh f`s sbsthlos kh lhkbko lhk bko khf rhg rhgkbl kblbhg bhgt` t` Dopfo Dopfogg y G` G`rt` rt`gg khso khsorr` rr`ffor ffor`g `g ug NNuok uokr` r` kh Log Logk` k` Bgt Bgthm hmrof rof ` CCofo ofogn gnhk hk ^n` ^n`rh rh Nork Nork..
BGM. CHO[SBQ GOZO^ FOSH^
°Y@S _XÂ ^XSMH HF COFOGNHK ^N@SHNOSK0
Fo vbsbþg usuoflhgth g` n`lprhgkbko.
Hg fos `phronb`ghs usuoflhgth prhk`lbgo hf hgj`quh
prhsupuhstorb` y tïntbn`. Y`r f` mhghrof fo rhvbsbþg khf khshlphÿ` rhnoh hg fo osbmgonbþg kh rhnurs`s y g` hg f` hstrotâmbn`. Fo mhgth o vhnhs g` vh fo rhfonbþg kh bgnhgtbv`s n`g n`lphthgnbos y hstrothmbos.
BGM. CHO[SBQ GOZO^ FOSH^
COFOGNHK ^N@SHNOSK @ NXOKS@ KH LOGK@ BG[HMSOF Hf Co Cofog fognh nhkk ^n ^n`r `rhn hnor orkk hs ug ugoo j`rl j`rloo bbgt gthm hmrok roko, o, cof cofog ognh nhoko oko y hstrotâmbno kh lhkbr hf pr`mrhs` ontuof y sulbgbstror fo kbrhnn kbrh nnbþg bþg ju jutur turoo kh fo foss hlp hlprhso rhsoss quh pphrl hrlbtbr btbrïï n`g n`gvhr vhrtbr tbr fo vbsbþg hg onnbþg, p`r hg lhkb` kh ug n`gaugt` n`ehrhgth kh bgkbnok`rhs omrupok`s ; kbjhrhgths phrsphntbvos, o trovâs kh fos nuofhs hs p`sbcfh vhr hf ghm`nb` hg n`gaugt`. Cofognh
C^N Ehrrolbhgto Hstrotâmbno
L`khf` Bgthmrok`
BGM. CHO[SBQ GOZO^ FOSH^
EHSSOLBHG[O^ KHF COFOGNHK ^N@SHNOSK LOYO H^[SO[ÂMBN@1 Yoro khjbgbr o trovâs kh nuofhs `cahtbv`s sh trosfokoro hf Yfog Hstrotâmbn` o fo onnbþg.
LO[SBQ @ [OCFHS@1 ^brvh poro l`gbt`rhor o trovâs kh Bgkbnok`rhs Jbgognbhr`s y G@ Jbgognbhr`s, hf ofnognh kh fos lhtos, o trovâs kh Bgkunt`rhs y pfoghs kh onnbþg.
^@J[]OSH Yoro thghr hg tbhlp` rhof fo bgj`rlonbþg quh phrlbto o f`s lbhlcr`s kh fo Ofto Kbrhnnbþg fo t`lo `p`rtugo kh khnbsb`ghs.
BGM. CHO[SBQ GOZO^ FOSH^
°_XÂ X[BFBKOK [BHGH HG FO^ @SMOGBQONB@GH^ BLYFHLHG[OS XG C^N0
?.-- YO ?. YOS SO F@ F@MS MSOS OS "H "HGJ GJ@_ @_XH XH"" H HG G HF BG BGNS NSHL HLHG HG[@ [@ Luneos @rmogbzonb`ghs sh hgj`nog "hg fo rhkunnbþg" (kh n`st`s), phr` of blpfhlhgtorsh ug C^N `rmogbzonb`ghs nolcbogy yhst` sh hgj`nog hg hf bgnrhlhgt` (Y`r fos hahlpf`1 kh rhgtocbfbkok ffhvo bgn`rp`rok` hf n`gnhpt` kh rhkunnbþg). Fo mrog kbjhrhgnbo hs quh n`g ug C^N fo hghrmìo sh `rbhgto o nrhnhr y t`k`s hg fo @rmogbzonbþg ontñog n`g cosh o hsto l`tbvonbþg.
BGM. CHO[SBQ GOZO^ FOSH^
°_XÂ X[BFBKOK [BHGH HG FO^ @SMOGBQONB@GH^ BLYFHLHG[OS XG C^N0
3.- YOS YOSO O [HGHS BBGJ@S GJ@SLON LONBÞG BÞG SHF SHFHZOG HZOG[H. [H. Fo loy`rìo kh f`s Kbrhnt`rhs y Mhrhgths hstïg bgugkok`s kh kot`s, phr` ^HKBHG[@^ kh bgj`rlonbþg. [bhghg hg sus @rmogbzonb`ghs ?99,399, 899, ?999 ` los n`lputok`ros phr` noko vhz quh ghnhsbtog bgj`rlonbþg fo lbslo G@ H^[O kbsp`gbcfh.
BGM. CHO[SBQ GOZO^ FOSH^
°_XÂ X[BFBKOK [BHGH HG FO^ @SMOGBQONB@GH^ BLYFHLHG[OS XG C^N0
>.- YO >.YOSO SO OK OKLB LBGB GB^[ ^[SO SOS S FFO O NS NSHO HONB NBÞG ÞG KH Z ZOF OF@S @S O FOSM@ YFOQ@ Cusno o trovâs kh bgkunt`rhs g` jbgognbhr`s rhofzor fo nrhonbþg kh vof`r o trovâs kh fos rhfonb`ghs hstrotâmbnos n`g pr`vhhk`rhs, f`s pr`nhs`s bgthrg`s nrìtbn`s, f`s rhnurs`s eulog`s y f`s sbsthlos kh bgj`rlonbþg, hgtrh `tr`s.
BGM. CHO[SBQ GOZO^ FOSH^
SH^XLBHGK@1
Hf C^N hs ugo ehrrolbhgto ` lht`k`f`mìo quh n`gvbhrth fo vbsbþg kh ugo `rmogbzonbþg hg onnbþg lhkbogth ug n`gaugt` n`ehrhgth kh bgkbnok`rhs omrupok`s hg ; nothm`rìos kh ghm`nb`.
Hf hgj`quh khf C^N cusno cïsbnolhgth n`lpfhlhgtor f`s bgkbnok`rhs jbgognbhr`s n`g f`s bgkbnok`rhs g` jbgognbhr`s y f`mror ug cofognh kh tof j`rlo quh fo n`lpoÿìo puhko thghr ug`s cuhg`s rhsuftok`s hg hf n`rt` pfoz` y n`gstrubr su jutur`.
BGM. CHO[SBQ GOZO^ FOSH^
SH^XLBHGK@1
Hf C^N n`gtbhgh lhkbkos jbgognbhros quh hxpfbnog f`s
rhsuftok`s kh fos onnb`ghs posokos y n`lpfhlhgto hsos lhkbkos jbgognbhros n`g trhs n`gaugt`s kh lhkbkos rhfonb`gokos n`g fo sotbsjonnbþg khf nfbhgth, f`s pr`nhs`s bgthrg`s y fo noponbkok kh fo `rmogbzonbþg poro oprhgkhr y lha`ror1 ontbvbkokhs quh kog blpufs` of jutur` rhgkblbhgt` jbgognbhr`.
F`s kbrhntbv`s puhkhg kh nrhor ug C^N n`gvbrtbhgk` fo hstrothmbo y fo pr`puhsto fo lbsbþg kh su hlprhso hg `cahtbv`s y lhkbkos n`gnrhtos.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO^ KHF C^N Yhrsphntbvo Jbgognbhro
°_uâ fhs por °_uâ porhnhl hnhl`s `s o f`s onnb`gbstos0
Yhrsphntbvo Bgthrgo
Yhrsphntbvo N`lhrnbof °Nþl` g`s vhg f`s nfbhgths0
°Hg qu quââ thg thghl` hl`ss quh khstonor0
Yhrsphntbvo Kh Oprhgkbzoah °Y`khl`s n`gtbguor lha`rogk` y nrhogk` vof`r0
BGM. CHO[SBQ GOZO^ FOSH^
HF C^N R FO^ LHKBKO^ KH SHGKBLBHG[@ °_uâ fhs porhnhl porhnhl`s `s o f`s onnb`gb onnb`gbstos0 stos0
°Nþl` g`s vhg f`s nfbhgths0
Yhrsphntbvo Jbgognbhro @cahtbv`s Lhkbkos °Hg quâ °Hg quâ th thgh ghl` l`ss quh khstonor0 Yhrsphntbvo Bgthrgo
Yhrsphntbvo N`lhrnbof @cahtbv`s Lhkbkos Yhrsphntbvo kh Oprhgkbzoah @cahtbv`s Lhkbkos
@cahtbv`s Lhkbkos
°Y`khl`s n`gtbguor lha`rogk` y nrhogk` vof`r0
BGM. CHO[SBQ GOZO^ FOSH^
°NÞL@ ^H [SOKXNH FO ZB^BÞG R H^[SO[HMBO KH XGO @SMOGBQONBÞG HG XG N@GAXG[@ N@EHSHG[H N@EHSHG[H KH BGKBNOK@SH^ BGKBNOK@SH^ [OGMBCFH^0 Khnforonbþg kh Zbsbþg ^hr ugo hlprhso n`lhrnboflhgth vbocfh Fìkhr hg shrvbnb`s kh bgmhgbhrìo y pr`yhnt`s @rbhgtoko o fo sotbsjonnbþg kh sus nfbhgths Shn`g`nbko hg hf lhrnok` p`r fo nofbkok kh sus pr`kunt`s ` shrvbnb`s Op`yoko hg ug hxnhfhgth hqubp` kh pr`jhsb`gofhs y hg ugo l`khrgo pfotoj`rlo thng`fþmbno.
Jbgognbhro Nfbhgths Yr`nhs`s Bgthrg`s Nrhnblbhgt` y j`rlonbþg
BGM. CHO[SBQ GOZO^ FOSH^
°NÞL@ ^H [SOKXNH FO ZB^BÞG R H^[SO[HMBO KH XGO @SMOGBQONBÞG HG XG N@GAXG[@ N@EHSHG[H KH BGKBNOK@SH^ [OGMBCFH^0 Khnforonbþg kh Zbsbþg ^hr ugo hlprhso n`lhrnboflhgth vbocfh Fìkhr hg shrvbnb`s kh bgmhgbhrìo y pr`yhnt`s @rbhgtoko o fo sotbsjonnbþg kh sus nfbhgths Shn`g`nbko hg hf lhrnok` p`r fo nofbkok kh sus pr`kunt`s ` shrvbnb`s Op`yoko hg ug hxnhfhgth hqubp` kh pr`jhsb`gofhs y hg ugo l`khrgo pfotoj`rlo thng`fþmbno.
Jbgognbhro1 Shgtocbfbkok Nfbhgths1 Yortbnbponbþg kh lhrnok` ^otbsjonnbþg kh f`s nfbhgths Yr`nhs`s Bgthrg`s1 Nofbkok kh f`s pr`kunt`s Nrhnblbhgt` y J`rlonbþg1 Yr`mrolos kh J`rlonbþg Yr`mrolo kh ontuofbzonbþg [hng`fþmbno
BGM. CHO[SBQ GOZO^ FOSH^
HF C^N R FO SX[O YOSO FO NSHONBÞG KH ZOF@S Yhrsphntbvo Jbgognbhro SH[@SG@ HG FO BGZHS^B@G OXLHG[@ KH BGMSH^@^ Y@S ZHG[O^
Yhrsphntbvo khf Nfbhgth Fo pr`p`sbnbþg kh vof`r poro f`s nfbhgths `cahtbv`s Yrhnb`
Nofbkok Nofbkok [bhlp` [bhlp` Kbsp`gbc Blomhg Blomhg ^hrvbnb` ^hrvbnb`
Yhrsphntbvo kh f`s Yr`nhs`s Bgthrg`s Hxnhfhgnbo hg f`s pr`nhs`s
Bgg`vonbþg
Zhgtos
Hgtrhmo
Yhrsphntbvo khf Oprhgkbzoah y Nrhnblbhgt` N`lphthgnbos + Bgjrohstrunturo +[hng`f`mìo+ Nufturo/Nfblo Nufturo/Nfblo
^hrvbnb`
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO JBGOGNBHSO
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO JBGOGNBHSO
‖F`s `cahtbv`s jbgognbhr`s rhprhshgtog hf `cahtbv` o form` pfoz` kh fo `rmogbzonbþg1 pr`p`rnb`gor rhgkblbhgt`s suphrb`rhs cosok`s hg hf nopbtof bgvhrtbk`“. Dopf Do pfog og y G` G`rt rt`g `g
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO JBGOGNBHSO
Ebstþrbnolhgth f`s bgkbnok`rhs jbgognbhr`s eog sbk` f`s lïs utbfbz utb fbzok` ok`s, s, puh puhss s`g hf rh rhjfh jfha` a` kh f` qu quhh hst hstïï `nu `nurrb rrbhgk hgk`` n`g ffos os bgvhrsb`ghs y hf vof`r oÿokbk` hn`gþlbn`, kh ehne`, t`kos fos lhkbkos quh j`rlog porth kh fo rhfonbþg nouso-hjhnt`, nuflbgog hg fo lha`r ontuonbþg jbgognbhro.
Fos lhkbkos jbgognbhros khf rhgkblbhgt` bgkbnog sb fo hstrothmbo kh fo hlprhso, su blpfogtonbþg y hahnunbþg hstïg n`gtrbcuyhgk` o fo lha`ro khf rhgkblbhgt` ght`. F`s `cahtbv`s jbgognbhr`s tìpbn`s
tbhghg quh vhr n`g fo rhgtocbfbkok, hf nrhnblbhgt` y hf vof`r poro hf onnb`gbsto.
BGM. CHO[SBQ GOZO^ FOSH^
H^[SO[HMBO^ ^HMÑG HF NBNF@ KH ZBKO KH FO @SMOGBQONBÞG Lokurhz ` ^`sthgblbhgt` Nrhnblbhgt` N`shneo
NSHNBLBHG[@
ZHG[O^.
^@^[HGBLBHG[@ N@^HNEO
SHG[OCBFBKOK NO^E JF@]
BGM. CHO[SBQ GOZO^ FOSH^
[HLO^ H^[SO[ÂMBN@^ O^@NBOK@^
• Nrhnblbhgt` y Kbvhrsbjbnonbþg kh f`s bgmrhs`s. • Shkunnbþg kh n`st`s y lha`ro kh fo pr`kuntbvbkok. • Xtbfbzonbþg kh f`s ontbv`s/hstrothmbo kh bgvhrsbþg.
BGM. CHO[SBQ GOZO^ FOSH^
NSHNBLBHG[@ R KBZHS^BJBNONBÞG KH F@^ BGMSH^@^ • Guhv`s Yr`kunt`s. • Guhvos Opfbnonb`ghs. • Guhv`s Nfbhgths y Lhrnok`s. • Guhvos Shfonb`ghs. • Guhvo Hstrothmbo kh Yrhnb`s.
BGM. CHO[SBQ GOZO^ FOSH^
SHKXNNBÞG KH N@^[@^/LHA@SO KH FO YS@KXN[BZBKOK
• Oulhgt` kh fo pr`kuntbvbkok. • Shkunnbþg kh n`st`s ugbtorb`s. • Lha`ro n`gtbguo khf pr`nhs`. • Shkunnbþg kh most`s.
BGM. CHO[SBQ GOZO^ FOSH^
LHA@SO HG FO X[BFBQONBÞG KH F@^ ON[BZ@^
• Nbnf` kh noao. • Lha`ro hg fo utbfbzonbþg kh ontbv`s.
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ KH ONXHSK@ O FO ^B[XONBÞG H^[SO[ÂMBNO NSHNBLBHG[@ •[oso kh nrhnblbhgt` kh fos vhgtos p`r shmlhgt` •% bgmrhs`s p`r guhv`s pr`kunt`s,
^@^[HGBLBHG[@ •Nu`tos kh vhgtos p`r nfbhgth •Zhgtos Nruzokos
shrvbnb`s y nfbhgths •HZO •Bgvhrsb`ghs(% kh vhgtos).
•HZO hg rhfonbþg o •N`st`s n`lphtbk`rhs •[osos kh kbslbgunbþg kh n`st`s •Most`s bgkbrhnt`s(% kh vhgtos) •S@O, S@H, S@B •[osos kh utbfbzonbþg kh f`s ontbv`s
•% kh bgmrhs`s p`r guhvos opfbnonb`ghs •Shgtocbfbkok p`r fìgho kh pr`kunt` y nfbhgths
N@^HNEO •% kh nfbhgths g` rhgtocfhs •Shgtocbfbkok p`r fìgho kh pr`kunt` y nfbhgths •HZO •Yhrb`k` kh Shnuphronbþg (Yoycond)
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ JBGOGNBHS@^ BGKBNOK@S Lormhg kh utbfbkok ^h@CAH[BZ@ rhfonb`go O hf LHKBS chghjbnb` s`crh vhgtos `cthgbk` n`g fos vhgtos. Sozþg
nbrnufogth Lbkh
(Fbqubkhz) Yruhco ïnbko
S`tonbþg khf ontbv`
fo
noponbkok
poro
s`p`rtor khukos o n`rt` pfoz` n`g fos hf ontbv` nbrnufogth. Lbkh fo noponbkok poro s`p`rtor fos khukos o n`rt` pfoz` n`g hf ontbv` nbrnufogth khkunbhgk` f`s bgvhgtorb`s. Lbkh fo r`tonbþg khf ontbv` ` rhgkblbhgt` kh fo bgvhrsbþg n`g hf v`fulhg kh ontbvbkok.
Sozþg kh Lbkh hf p`rnhgtoah kh f`s hgkhukolbhgt` ontbv`s kh fo hlprhso jbgognbok` p`r f`s onrhhk`rhs
J@SLOXtbfbkok KH LHKBNBÞG ghto vhgtos Ontbv` Nbrnufogth Nbrnufogth Yosbv` Nbrnufogth Ontbv` NbrnufogthNbrnufogth- Bgvhgtorb` Yosbv` Nbrnufogth Zhgtos ghtos ghtos Ontbv` t`tof ` jba` Khukos [`tofhs Ontbv`s t`tofhs
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ JBGOGNBHS@^ BGKBNOK@S
@CAH[BZ@ O LHKBS
J@SLO KH LHKBNBÞG
Shgkblbhgt` s`crh Lbkh hf rhgkblbhgt` s`crh fo Xtbfbkok ghto kbsp`gbcfh poro f`s onnb`gbstos hf nopbtof n`gtocfh bgvhrsbþg kh f`s onnb`gbstos. n`lñg (SNN) PPPPPPPPPPPPP PPPPPPPPPPPPP PPPPPPPPPPPPPPPPPPPPPPPPPP Nopbtof n`gtocfh n`lñg Nopbtof kh trocoa` Luhstro fo noponbkok kh fo Ontbv` nbrnufogth-Yosbv` nbrnufogth-Yosbv` Nbrnufogth hlprhso poro rhsp`gkhr o sus `cfbmonb`ghs kh n`rt` pfoz` n`g sus ontbv`s nbrnufogths. S`tonbþg khf nopbtof Luhstro fos vhnhs hg quh hf kh trocoa` nopbtof kh trocoa` hs nopoz kh mhghror bgmrhs`s kh fo hxpf`tonbþg ` fos vhgtos. Xtbfbkok p`r onnbþg Lbkh fo utbfbkok p`r onnbþg Nrhnblbhgt` Bgthrg` Noponbkok kh out`jbgognbor
(Nopbtof kh trocoa` pr`lhkb`) (Zhgtos ghtos / >:9) Xtbfbkok Ghto Gñlhr` kh onnb`ghs Chghjbnb`s rhthgbk`s
guhvos bgvhrsb`ghs.
Shnurs`s Yr`pb`s
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ JBGOGNBHS@^ BGKBNOK@S
@CAH[BZ@ LHKBS O
[oso kh most`s kh Shphrnusbþg kh f`s most`s kh kbstrbcunbþg kbstrbcunbþg [oso kh most`s Shphrnusbþg kh f`s n`lhrnbofhs most`s n`lhrnbofhs [oso kh most`s Shphrnusbþg kh f`s mhghrofhs most`s mhghrofhs N`st`s p`r vhgto Lbkh hf p`rnhgtoah kh f`s n`st`s p`r vhgtos.
J@SLO KH LHKBNBÞG Most`s kh kbstrbcunbþg Zhgtos Most`s n`lhrnbofhs Zhgtos Most`s mhghrofhs Zhgtos N`st`s*?99 Zhgtos
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ JBGOGNBHS@^ BGKBNOK@S
@CAH[BZ@ LHKBS O
HZO (ZOF@S Lbkh fo n`gtrbcunbþg of HN@GÞLBN@ OMSHMOK@)
bgnrhlhgt` kh fo rbquhzo kh f`s onnb`gbstos, y p`r togt` su sotbsjonnbþg.
J@SLO KH LHKBNBÞG HZO < X@GK X@GKBB - O@GH O@GH x S X@GKB X@G KB t`s < Xtbfbk Xtb fbkok okofh@phrot @ph bvo kh Ghto Ghto Khsp Khspuâs uâs kh kh Blpuhs Blpuhst`s (hqubv (hqubvofh of rotbvo Jfua` Noao @phrotbv` Crut`) O@GH < Ontbv` @phrotbv` Ght` Ght` Hlpfhok` (g` sh n`rrh n`rrhsp`g sp`gkh kh n`g hf hf ontbv` ontbv` n`gtoc n`gtocfh fh t`to t`tof) f) S < N`st N`st` ` khrbhsm`, @p`r @p`rtu tugbk ok kh khf khfrhgtocbfbkok Nopbt Nopbtof, of, oaustok` p`r `gbkok toso jbgognbhro rhquhrbko p`r ug onnb`gbsto.
Hs blp`rtogth fohf lhkbnbþg khf SBH^M@ kbvhrsos lht`k`f`mìos. N`gtocfhlhgth rbhsm` `phrotbv` lbkh fohxbsthg p`sbcbfbkok kh g` mogor, y hf rbhsm` jbgognbhr` lbkh fo p`sbcbfbkok kh g` p`khr pomor1 hf rbhsm` mf`cof lbkh -n`gaug -n`gaugtolhg tolhgthth- fo p`sbcbfbk p`sbcbfbkok ok kh g` mogor mogor y kh g` p`khr po pomor, mor, of
lbsl` tbhlp`.
BGM. CHO[SBQ GOZO^ FOSH^
HAHLYF@1 YHS^YHN[BZO JBGOGNBHSO KH XGO HLYSH^O KH LOGXJON[XSO
BGM. CHO[SBQ GOZO^ FOSH^
NBNF@ KH ZBKO KH FO @SMOGBQONBÞG NO^@ KH H^[XKB@
Hs ugo hlprhso kh logujonturo n`g ;9 oÿ`s hg hf lhrnok`. ^us vhgtos eog phrloghnbk` hstocfhs, hs khnbr, yo g` sh hxphrblhgto ug nrhnblbhgt` onhfhrok` hg fos lbslos. Kh onuhrk` o fos noronthrìstbnos ogthrb`rhs fo hlprhso sh hgnuhgtro hg fo htopo kh lokurhz .Y`r f` togt`, hf hgj`quh hstrotâmbn` kh onuhrk` of nbnf` kh vbko kh fo `rmogbzonbþg hs hf kh s`sthgblbhgt` (rhgtocbfbkok), (rhgtocbfbkok), hf nuof sh cusno hlpfhogk` hstrothmbos kh lha`ro kh fo pr`kuntbvbkok y lha`ros hg fo nofbkok kh f`s pr`nhs`s y pr`kunt`s poro rhthghr o f`s nfbhgths.
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ KH FO YHS^YHN[BZO JBGOGNBHSO KH ONXHSK@ OF NBNF@ KH ZBKO KH FO @SMOGBQONBÞ @SMOGBQONBÞG NO^@ KH H^[XKB@
Shgtocbfbkok Fbqubkhz.
Xtbfbzonbþg kh f`s ontbv`s.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Yhrsphntbvo Jbgognbhro @cahtbv`s Bgnrhlhgtor f`s gbvhfhs kh rhgtocbfbkok y fbqubkhz lhkbogth hf oulhgt` kh fo pr`kuntbvbkok o jbg kh sotbsjonhr f`s onnb`gbstos. o Bgnrhlhgtor fo hjbnbhgnbo kh fo hlprhso of us` kh hg susnuogt` ontbv`s jba`s y t`tofhs poro fo mhghronbþg kh vhgtos.
Jont`rhs Nfovhs
Bgkbnok`rhs
?. Bgnrhlhgt` kh fo Lormhg kh utbfbkok Shgtocbfbkok. ghto s`crh vhgtos. 3. Bgnrhlhgt` kh fo Fbqubkhz. fbqubkhz. >.Hjbnbhgnbo hg hf us` Sozþg kh r`tonbþg kh ontbv`s jba`s. kh f`s ontbv`s jba`s. ;.Hjbnbhgnbo hg hf us` Sozþg kh r`tonbþg kh f`s ontbv`s t`tofhs. kh f`s ontbv`s t`tofhs.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo Jbgognbhro Bgkbnok`r
Lormhg utbfbkok
kh ghto
s`crh vhgtos. Fbqubkhz. Sozþg kh r`tonbþg kh f`s ontbv`s jba`s. Sozþg kh r`tonbþg kh f`s ontbv`s t`tofhs.
Ìgkbnh
Hstok`
Xlcrof
Sogm`
>.:
8.9
(;.9-:.9)
(Ontbv` nbrnufogth/ Yosbv` Nbrnufogth) (Zhgtos/Ontbv`s Jba`s)
?.8
;.9
(>.9-8.9)
>.2
;.9
(>.9-8.9)
(Zhgtos/Ontbv`s t`tofhs)
?.5
3.9
(?.8->.9)
(Xtbfbkok ghto/Zhgtos)
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG Yhrsphntbvo Jbgognbhro Bgkbnok`r
Lhkbnbþg Juhgth Jrhnuhgnbo Shsp`gsocfh Lormhg kh utbfbkok Hstok` kh mogognbos Lhgsuof Mhrhgth kh ghto s`crh vhgtos. Fbqubkhz.
y pârkbkos. Cofognh mhghrof
Lhgsuof
Jbgogzos Mhrhgth kh Jbgogzos
Sozþg kh r`tonbþg Cofognh mhghrof y kh f`s ontbv`s jba`s. hstok` kh mogognbos y pârkbkos
Lhgsuof
Mhrhgth kh Jbgogzos
Sozþg kh r`tonbþg Cofognh mhghrof y kh f`s ontbv`s hstok` kh mogognbos t`tofhs. y pârkbkos
Lhgsuof
Mhrhgth kh Jbgogzos
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO YHS^YHN[BZO N@LHSNBOF
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO N@LHSNBOF (KH F@^ NFBHG[H^)
‖Yhrlbth quh fos `rmogbzonb`ghs lbkog kh j`rlo hxpfìnbto sus pr`puhstos kh vof`r quh omrhmorog o su lhrnok`, lhkbogth hf shmublbhgt` kh sus bgkbnok`rhs nfovh s`crh f`s nfbhgths (sotbsjonnbþg, jbkhfbkok, rhthgnbþg, okqubsbnbþg y rhgtocbfbkok)“. Dopf Do pfog og y G` G`rt rt`g `g
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO N@LHSNBOF (KH F@^ NFBHG[H^) Hf C^N hxbmh quh f`s kbrhntbv`s n`gvbhrtog fo pr`puhsto kh fo lbsbþg s`crh hf shrvbnb` of nfbhgth hg lhkbkos n`gnrhtos quh
rhjfhahg f`s jont`rhs quh rhoflhgth bgthrhsog o f`s nfbhgths. Hg fo phrsphntbvo khf nfbhgth khf C^N, f`s kbrhntbv`s bkhgtbjbnog f`s shmlhgt`s shmlhgt`s kh nf nfbhgth bhgthss y kh lhrnok lhrnok`, `, hg f`s quh n`lphtbr n`lphtbrïï fo ugbkok kh ghm`nb`, y fos lhkbkos kh fo ontuonbþg kh fo ugbkok kh ghm`nb` hg hs`s shmlhgt`s shfhnnb`gok`s. Hsto phrsphntbvo on`stulcro o bgnfubr vorbos lhkbkos jugkolhgtofhs ` mhgârbnos kh f`s rhsuftok`s sotbsjont`rb`s, quh rhsuftog kh ugo hstrothmbo cbhg j`rlufoko y cbhg pfogthoko.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO N@LHSNBOF (KH F@^ NFBHG[H^)
F`s bgkbnok`rhs jugkolhgtofhs bgnfuyhg fo sotbsjonnbþg
khf nfbhgth, fo rhthgnbþg kh nfbhgths, fo okqubsbnbþg guhv`s nfbhgths, fo rhgtocbfbkok khf nfbhgth y fo nu`to kh lhrnok` hg f`s shmlhgt`s shfhnnb`gok`s. Fo phrsphntbvo khf nfbhgth khch bgnfubr tolcbâg bgkbnok`rhs khf vof`r oÿokbk` quh fo hlprhso op`rto o f`s nfbhgths kh shmlhgt`s hsphnìjbn`s. F`s bgkunt`rhs kh
shmlhgt`s f`ss`g nfbhgths rhprhshgtog hsphnìjbn`s hs`s jont`rhskhquh nrìtbn`sjugkolhgtofhs poro quh f`s nfbhgths nolcbhg, ` sbmog sbhgk` jbhfhs o sus pr`vhhk`rhs.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO N@LHSNBOF (KH F@^ NFBHG[H^)
Y`r Hahlpf`1 F`s nfbhgths puhkhg vof`ror ug`s pfoz`s kh tbhlp` kh hgtrhmo n`rt`s y ugo hgtrhmo pugtuof. @ ugo n`rrbhgth n`gstogth kh pr`kunt`s y shrvbnb`s bgg`vok`rhs. bgg`vok`rhs. @ ug pr`vhhk`r quh sho nopoz khpr`kunt`s ogtbnbporsh yo hgj`quhs sus ghnhsbkokhs hlhrmhgths kh khsorr`ffor guhv`s poro sotbsjonhr hsos ghnhsbkokhs. Fo phrsphntbvo khf nfbhgth phrlbth o f`s kbrhntbv`s kh fos ugbkokhs kh ghm`nb` ortbnufor fo hstrothmbo kh nfbhgth cosoko hg hf lhrnok`, quhh pr qu pr`p` `p`rn rnb`g b`gor orïï ug` ug`ss rh rhgk gkblb blbhg hgt`s t`s jjbg bgogn ognbh bhr`s r`s jut jutur ur`s `s kh kh nothm`rìo suphrb`r.
BGM. CHO[SBQ GOZO^ FOSH^
MSXY@ KH BGKBNOK@SH^ NHG[SOFH^ KHF NFBHG[H
Nu`to kh Lhrnok`
Bgnrhlhgt` kh Nfbhgths
Shthgnbþg kh Nfbhgths Shgtocbfbkok kh f`s nfbhgths
^otbsjonnbþg kh Nfbhgths
BGM. CHO[SBQ GOZO^ FOSH^
NX@[O KH LHSNOK@
Shjfhao kh fo gñlhr` pr`p`rnbþg kh vhgtoskbghr` hg ug lhrnok` hg târlbg`s kh nfbhgths, mostok` y/` kok` v`fulhg kh ugbkokhs vhgkbkos.
Hg fos sbtuonb`ghs hlprhsorbofhs kh khlogko khrbvoko hs n`gvhgbhgth n`g`nhr fo nu`to kh lhrnok` khf nfbhgth
BGM. CHO[SBQ GOZO^ FOSH^
BGNSHLHG[@ KH NFBHG[H^
Lbkh hg târlbg`s ocs`fut`s ` rhfotbv`s, toso hg quh fo `rmogbzonbþg otroh ` mogo guhv`s nfbhgths y foghm`nb`s.
Yuhkh lhkbrsh p`r hf gñlhr` kh nfbhgths, vhgtos t`tofhs o guhv`s nfbhgths shmñg hf shmlhgt`.
BGM. CHO[SBQ GOZO^ FOSH^
SH[HGNBÞG KH NFBHG[H^
^bmuh fo pbsto hg târlbg`s rhfotbv`s ` ocs`fut`s kh fo toso hg fo nuof fo `rmogbzonbþg logtbhgh fos rhfonb`ghs n`lhrnbofhs n`g sus nfbhgths.
Hg hsth osphnt` sh bgnfuyhg f`s bgkbnok`rhs kh khsorr`ff` kh nfbhgths, tofhs n`l` v`fulhg kh vhgtos kh nfbhgths
hxbsthgths, hg nogtbkokhs y/` kbghr`.
BGM. CHO[SBQ GOZO^ FOSH^
^O[B^JONNBÞG KH NFBHG[H^
Hvofño fo phrnhpnbþg khf nfbhgth hg nuogt` of nulpfblbhgt` kh fo pr`lhso kh fo `rmogbzonbþg y su noponbkok kh omrhmor vof`r.
^þf`n`lpfhto nuogk` f`s nfbhgths nofbjbnog sotbsjont`rbo, su hxphrbhgnbohskh n`lpro n`l` ` hxtrhlokolhgth nuogk` fo `rmogbzonbþg puhkh n`gtor n`g su jbkhfbkok. ^h lbkh p`r hsnofos y sh n`lpfhlhgtog n`g lhnogbsl`s kh rhtr`ofblhgtonbþg nuofbtotbvo.
BGM. CHO[SBQ GOZO^ FOSH^
SHG[OCBFBKOK KH NFBHG[H^
Lbkh hf chghjbnb` ght` kh ug nfbhgth ` shmlhgt`, khspuâs kh khsn`gtor f`s ñgbn`s most`s ghnhsorb`s poro logthghr hsh nfbhgth.
Othgnbþg n`g fo thgtotbvo o loghaor prhnb`s coa`s. coa `s.
^bsthlos kh N`st`s n`l` OCN puhkhg shr ñtbfhs.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ ^HMLHG[@/SHG[OCBFBKOK
NFBHG[H^
SHG[OCFH^
G@ SHG[OCFH^
^HMLHG[@ ^HFHNNB@GOK@ ^HMLHG[@ G@ ^HFHNNB@GOK@
SH[HGHS
[SOG^J@SLOS
OGOFBQOS ZBOCBFBKOK
HFBLBGOS
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ N@LHSNBOFH^ BGKBNOK@S Jbkhfbkok nfbhgths. Shg`vonbþg Nfbhgths.
kh
@CAH[BZ@ O LHKBS
J@SLO KH LHKBNBÞG
f`s ^h ogofbzog f`s nfbhgths quh
[`tof nfbhgths quh rhpbthg
rhpbthg of t`tof kh nfbhgths rhsphnt` quh n`lprog hg ug phrb`k`. kh Lbkh fo noponbkok kh noptonbþg kh guhv`s nfbhgths.
[`tof nfbhgths
Yhkbk`s hg northro.
Noponbkok kh thghr phkbk`s hg northro rhsphnt` of t`tof kh phkbk`s.
Zhgtos o nfbhgths nfbhgths guhv`s Zhgtos t`tofhs t`tofhs Yhkbk`s hg northro Zhgtos [`tofhs
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ N@LHSNBOFH^ BGKBNOK@S Khv`funb`ghs vhgtos. Hjhnt`s Yucfbnbkok.
@CAH[BZ@ O LHKBS
J@SLO KH LHKBNBÞG
p`r ^h lbkh hf gbvhf kh Z`fulhg kh khv`funb`ghs khv`funb`ghs khv`funb`ghs hg jugnbþg kh fos Zhgtos [`tofhs vhgtos. kh ^h lhkbrïg f`s hjhnt`s kh Zhgtos rhofbzokos rhofbzokos p`r pucfbnbkok pucfbnbkok hg fos vhgtos shmñg rhofbzoko sh hgj`quh fo nolpoÿo kh pucfbnbkok.
BGM. CHO[SBQ GOZO^ FOSH^
YS@YXH^[O KH ZOF@S
Shprhshgto hf hfhlhgt` quh eonh quh fo `rmogbzonbþg n`l` sbsthlo y sh rhprhshgto hg f`s otrbcut`s khhxbsto sus pr`kunt`s y shrvbnb`s. Hst`s otrbcut`s puhkhg `rmogbzorsh hg1 Yr`kunt`s y shrvbnb`s.
Shfonbþgyn`g f`s nfbhgths. Blomhg prhstbmb`.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ YOSO FO NSHONBÞG KH FO YS@YXH^[O KH ZOF@S O[SBCX[@^ KH YS@KXN[@^ R ^HSZBNB@^ •Jugnb`gofbkok pr`kunt`. •Yrhnb`. •Nofbkok.
SHFONBÞG N@G F@^ NFBHG[H^
khf •Yfoz` kh hgtrhmo kh pr`kunt`. •Zhf`nbkok kh rhspuhsto. •Lomgbtuk kh rhspuhsto. •Mrok` kh bgthmronbþg n`g hf nfbhgth.
BLOMHG
•Shnoff. •Y`sbnb`golbhgt`. •Hsjuhrz`s n`lugbnonbþg.
kh
BGM. CHO[SBQ GOZO^ FOSH^
HAHLYF@1 YHS^YHN[BZO N@LHSNBOF KH XGO HLYSH^O KH LOGXJON[XSO
BGM. CHO[SBQ GOZO^ FOSH^
YS@YXH^[O KH ZOF@S O[SBCX[@^ KH YS@KXN[@^ R ^HSZBNB@^ Jugnb`gofbkok khf Yr`kunt`1 folbgok`s kh ofulbgb` quh phrlbthg sotbsjonh sotbs jonhrr fo khlogko khlogko kh kbvhrsos kbvhrsos bgkustrbo bgkustrboss poro poro n`gsul` n`gsul` losbv` losbv` h bgkustrbof, âst`s bgnfuyhg f`s rol`s kh ofblhgt`s, n`gstrunnbþg, out`l`trbz, hlpoquh, orths mrïjbnos, jorlonâutbnos y uthgsbfb`s k`lâstbn`s. Yr`kunt`s1 Yophf kh ofulbgb` kh n`gsul` losbv` h bgkustrbof.
Yrhnb`1 n`gsul` v`fulhg n`gsul`
F`s khsnuhgt`s poro losbv` sh kog p`r kh vhgto y poro hf bgkustrbof sh `t`rmo
khphgkbhgk` khf pfoz` kh pom`.
Nofbkok1 p`shhg ugo suphrjbnbh fbcrh kh royos, lornos y orrumos, ugo rhsbsthgnbo kh shffok` pr`lhkb` kh (899 (899-? -?59 599) 9) mr/ mr/pu pufm fm s` s`cr crhh nf`r nf`rur ur`` ppr`kunt`s `fbvbgbfbn` kh y oft`p`vof`r fbhtbfhgomrhmok` `, f`s p`shhg hsphs`rhs quh vog kh 39 o 29 lbnros.
BGM. CHO[SBQ GOZO^ FOSH^
YS@YXH^[O KH ZOF@S SHFONBÞG N@G F@^ NFBHG[H^ Yfoz` kh Hgtrhmo1 N`gsul` losbv` ;8 kìos,
Zhf`nbkok kh Shspuhsto1 ^hrvbnb` Y`st Zhgto, ^`funb`ghs (?-=) kìos.
N`gsul` Bgkustrbof >9 Kìos.
Lomgbtuk Oshs`rolbhgt` o trovâs kh phrs`gof hsphnbofbzok` poro hf us`khkhShspuhsto1 sus pr`kunt`s hg hf pr`nhs` pr`kuntbv` kh sus nfbhgths poro bkhgtbjbnor fos hsphnbjbnonb`ghs lïs blp`rtogths o n`gsbkhror poro hf kbshÿ` y jocrbnonbþg kh f`s pr`kunt`s quh `jrhnh.
Mrok` kh Bgthmronbþg n`g hf Nfbhgth1 Zbsbtos tângbnos, rhugb`ghs, hgnuhstos.
BGM. CHO[SBQ GOZO^ FOSH^
YS@YXH^[O KH ZOF@S BLOMHG
Hs rhn`g`nbko hg hf n`gsul` losbv` p`r su pophf kh ofulbgb` k`lâstbn` n`g sus prbgnbpofhs lornos. Shnoff1
Y`sbnb`golbhgt`1 ^h hgnuhgtro
p`sbnb`goko n`l` fo hlprhso quh jocrbno ‖Yophf kh Ofulbgb`“. Yortbnbponbþg hg hf lhrnok`1 N`gsul` losbv` 58%, N`gsul` bgkustrbof 59%.
Hsjuhrz`s kh N`lugbnonbþg1 Nolpoÿos pucfbnbtorbos, Bgthrght, rhvbstos, j`ffht`s, `tr`s.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO N@LHSNBOF
Fo hlprhso nos` kh hstukb` p`r hgn`gtrorsh hg fo htopo kh lokurhz hf bgkbnok`r nñspbkh os`nbok` hs fo rhgtocbfbkok n`l` sh bgkbno hg fo phrsphntbvo jbgognbhro. Hf bgkunt`r kh hstos lhkbkos jbgognbhros p`krìo shr fo sotbsjonnbþg kh f`s nfbhgths n`g f` nuof sh cusno rhthghrf`s (logthgbhgk` f`s gbvhfhs kh rhgtocbfbkok), hf nulpfblbhgt` khf prhsupuhst` kh vhgtos y fo phghtronbþg hg hf lhrnok` gonb` gon b`go goff h bgt bgthr hrgo gonb nb`go `gof.f. Os Osìì pu puhs hs,, fo sotb sotbsjo sjonn nnbþg bþg kkhh f`s
nfbhgths y khlïs bgkbnok`rhs hg thgmo hf C^N fo phrsphntbvo khf nfbhgth) p`rquh sh sh bgnfuyhg hsphro quh ugo(hg mrog bgjfuhgnbo hg fo rhgtocbfbkok.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF
@cahtbv`s
Yhrsphntbvo N`lhrnbof Jont`rhs Nfovhs Bgkbnok`rhs 8.^otbsjonnbþg kh f`s Nulpfblbhgt` hg
Lha`ror f`s gbvhfhs kh sotbsjonnbþg kh f`s nfbhgths hg nuogt` of v`fulhg, nofbkok y tbhlp` rhquhrbk`.
nfbhgths v`fulhg.hg nuogt` of v`fulhg (%). :.^otbsjonnbþg kh f`s Nulpfblbhgt` nfbhgths hg nuogt` o nofbkok (%). fo nofbkok.
hg
=.^otbsjonnbþg kh f`s Nulpfblbhgt` hg nfbhgths hg nuogt` o tbhlp` kh hgtrhmo tbhlp` kh hgtrhmo. (%).
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF @cahtbv`s Nulpfbr n`g
Yhrsphntbvo N`lhrnbof Jont`rhs Nfovhs Bgkbnok`rhs khf hf 5.Nulpfblbhgt` khf Nulpfblbhgt`
prhsupuhst` kh prhsupuhst` vhgtos (%). hg nogtbkokkh yvhgtos p`r prhsupuhst` vhgtos hg nogtbkok pr`kunt`. y p`r pr`kunt`. Bgnrhlhgtor fo 2.Yhghtronbþg khf prhshgnbo kh fo lhrnok` gonb`gof. `rmogbzonbþg hg hf lhrnok` gonb`gof h ?9.Yhghtronbþg khf bgthrgonb`gof. lhrnok` bgthrgonb`gof.
kh
Nrhnblbhgt` kh nfbhgths gonb`gofhs (%). Nrhnblbhgt` kh nfbhgths bgthrgonb`gofhs (%).
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo N`lhrnbof Bgkbnok`r Ìgkbnh Hstok` 28 % Nulpfblbhgt` hg (Z`fulhg khsponeok`/ Z`fulhg v`fulhg (%). s`fbnbtok`)*?99 Nulpfblbhgt` hg (? - (Nogtbko (Nogtbkokk rhneozoko/ rhneozoko/nogt nogtbkok bkok 23%
Xlcrof 2=%
Sogm` (29-?99)%
2=%
(29-?99)%
29%
28%
(29-?99)%
Nulpfblbhgt` khf (Nogtbkok p`r nfbhgth/ prhsupuhst` kh Nogtbkokn`f`noko prhsupuhstoko p`r vhgtos (%). nfbhgth)*?99 Nrhnblbhgt` kh ((Nfbhgths of jbgof khf oÿ` -Nfbhgths nfbhgths gonb`gofhs of bgbnb` khf oÿ`)/Nfbhgths oÿ`)/Nfbhgths of bgbnb` (%). khf oÿ`)*?99
29%
28%
(29-?99)%
8%
5%
(8-39)%
Nrhnblbhgt` nfbhgths
:%
5%
(8-39)%
nofbkok (%). Nulpfblbhgt` hg tbhlp` kh hgtrhmo (%).
khsponeoko))*?99 (Z`fulhg khsponeok` hg jhneo/v`fulhg s`fbnbtok` hg jhneo)*?99
kh ((Nfbhgths of jbgof khf oÿ` -Nfbhgths of bgbnb` khf oÿ`)/Nfbhgths oÿ`)/Nfbhgths of bgbnb`
bgthrgonb`gofhs bgthrgonb`g ofhs (%).
khf oÿ`)*?99
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG
Bgkbnok`r Nulpfblbhgt` hg v`fulhg (%). Nulpfblbhgt` hg nofbkok (%). Nulpfblbhgt`
Yhrsphntbvo N`lhrnbof Lhkbnbþg Juhgth Jrhnuhgnbo Yr`mrolo kh khspone` y rhp`rths kh pr`kunt`s thrlbgok`s. Yr`mrolo kh khspone` y rhp`rths kh pr`kunt`s thrlbgok`s. Yr`mrolo kh khspone`
rhp`rths hg tbhlp` thrlbgok`s.kh hgtrhmo (%). kh ypr`kunt`s
Shsp`gsocfh
Lhgsuof
Mhrhgth kh N`lhrnbofbzonbþg
Lhgsuof
Mhrhgth kh N`lhrnbofbzonbþg
Lhgsuof
Mhrhgth kh N`lhrnbofbzonbþg
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG
Bgkbnok`r
Yhrsphntbvo N`lhrnbof Lhkbnbþg Juhgth Jrhnuhgnbo
Nulpfblbhgt` khf Yrhsupuhst` prhsupuhst` kh vhgtos kh vhgtos y (%). rhp`rth kh vhgtos. Nrhnblbhgt` kh nfbhgths Shp`rth kh gonb`gofhs (%). nfbhgths. Nrhnblbhgt` kh nfbhgths Shp`rth kh bgthrgonb`gofhs (%). nfbhgths.
Shsp`gsocfh
Lhgsuof
Mhrhgth kh N`lhrnbofbzonbþg
Lhgsuof
Mhrhgth kh N`lhrnbofbzonbþg Mhrhgth kh N`lhrnbofbzonbþg
Lhgsuof
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO
‖Hg hstoporo phrsphntbvo sh f`s bkhgtbjbnog losy nrìtbn`s hf f`mr` kh `cahtbv`sf`s kh pr`nhs` onnb`gbstos nfbhgths, o trovâs kh ugo khjbgbnbþg n`lpfhto kh fo nokhgo kh vof`r“ Dopf Do pfog og y G` G`rt rt`g `g
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO °HG _XÂ [HGHL@^ _XH KH^[ONOS0 Fo hxnhfhgnbo hg hf shrvbnb` of nfbhgth sh khrbvo kh f`s pr`nhs`s, khnbsb`ghs y onnb`ghs quh sh pr`kunhg hg t`ko fo `rmogbzonbþg. Fos kbrhntrbnhs ghnhsbtog n`gnhgtrorsh hg hstos `phronb`ghs bgthrgos nfovhs quh fh phrlbtog sotbsjonhr fos ghnhsbkokhs kh f`s nfbhgths.
Fos lhkbkos bgthrgos khchg `rbmbgorsh hg f`s pr`nhs`s kh fo hlprhso quh thgmog loy`r blpont` hg fo sotbsjonnbþg khf nfbhgth, p`r hahlpf`1 jont`rhs quh bgnbkog hg f`s tbhlp`s kh nbnf`, fo nofbkok, fo noponbtonbþg kh f`s hlpfhok`s y fo pr`kuntbvbkok.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO °HG _XÂ [HGHL@^ _XH KH^[ONOS0 Hg fo phrsphntbvo khf pr`nhs` bgthrg` f`s hahnutbv`s bkhgtbjbnog f`s pr`nhs`s nrìtbn`s bgthrg`s phrlbthg hg f`s quh `rmogbzonbþg khch shr hxnhfhgth. Hst`s pr`nhs`s o fofougbkok kh ghm`nb`1 Hgtrhmor fos pr`puhstos kh vof`r quh otrohrïg y rhthgkrïg o f`s nfbhgths kh f`s shmlhgt`s kh lhrnok` shfhnnb`gok`s.
^otbsjonhrkhfos hxphntotbvos kh hxnhfhgths rhgkblbhgt`s jbgognbhr`s f`s onnb`gbstos.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO °HG _XÂ [HGHL@^ _XH KH^[ONOS0 Fo phrsphntbvo kh f`s pr`nhs`s bgthrg`s rhvhfo k`s
kbjhrhgnbos jugkolhgtofhs hf hgj`quh trokbnb`gof y hf khf C^N o fos lhkbnb`ghs kh fo hgtrh ontuonbþg. F`s hgj`quhs trokbnb`gofhs bgthgtog vbmbfor y lha`ror f`s pr`n pr `nhs` hs`ss hx hxbst bsthg hgth ths. s. Yuh Yuhkh khgg bbrr l lïs ïs off offïï kh fos lhk lhkbk bkos os jbgognbhros kh fo ontuonbþg, bgn`rp`rogk` lhkbkos kh nofbkok y cosokos hg hf tbhlp`. Yhr` sbmuhg nhgtrïgk`sh hg fo lha`ro kh f`s pr`nhs`s hxbsthgths. Hf hgj`quh khf C^N on`stulcro o bkhgtbjbnor ug`s pr`nhs`s t`tofl t`t oflhgth hgth guh guhv`s, v`s, hg f`s quh fo ``rmo rmogbz gbzonb onbþg þg khch khchrï rï shr
hxnhfhgth poro sotbsjonhr f`s `cahtbv`s jbgognbhr`s y khf nfbhgth.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO °HG _XÂ [HGHL@^ _XH KH^[ONOS0
Fo g`vhkok khf C^N hs bgn`rp`ror pr`nhs`s bgg`vok`rhs o fo phrsphntbvo khf pr`nhs` bgthrg`. F`s bgkunt`rhs khf âxbt` jbgognbhr` o form` pfoz` puhkhg hxbmbr quh ugo `rmogbzonbþg nrhh ug`s pr`kunt`s y shrvbnb`s n`lpfhtolhgth guhv`s, quh sotbsjomog fos ghnhsbkokhs hlhrmhgths kh f`s nfbhgths ontuofhs y jutur`s.
Hf pr`nhs` kh bgg`vonbþg, fo `gko formo kh fo nrhonbþg kh vof`r hs poro luneos hlprhsos, ug bgkunt`r lïs p`khr`s` kh fo ontuonbþg jbgognbhro juturo quh hf nbnf` o n`rt` pfoz`.
BGM. CHO[SBQ GOZO^ FOSH^
FO YHS^YHN[BZO KH FO NOKHGO KH ZOF@S KHF YS@NH^@ BG[HSG@
BGM. CHO[SBQ GOZO^ FOSH^
KBLHG^B@GH^ N@LXGH^ YOSO FO LHKBNBÞG BG[HSGO
NOFBKOK
N@^[@
[BHLY@
BGM. CHO[SBQ GOZO^ FOSH^
^HNXHGNBO KH FO NOKHGO Bgg`vonbþg1 bkhgtbjbno ghnhsbkokhs y khsorr`ffo s`funb`ghs
Yr`nhs`s @phrotbv`s1 hgtrhmo pr`kunt`s y shrvbnb`s
^hrvbnb` fo vhgto Y`st-vhgto1 shrvbnb`s quh oÿokhg vof`r fuhm` kh
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ BG[HSG@^ BGKBNOK@S
@CAH[BZ@ O LHKBS
Yr`kunnbþg rhof y N`lporo fo pr`kunnbþg rhof
J@SLO KH LHKBNBÞG Yr`kunnbþg Shof
pr`kunnbþg n`g fo pr`mroloko. Yr`kunnbþg Yr`mroloko pr`mroloko. Yfoz` kh hgtrhmo kh Lbkh f`s kìos kh rhtros` hg fo Kìos kh rhtros` hg fos hgtrhmos kh pr`vhhk`rhs. hgtrhmo rhsphnt` o fo jhneo f`s pr`vhhk`rhs. prhvbsto. Xgbkokhs Lbkh fo pr`kuntbvbkok p`r e`ro pr`kunbkos p`r y/` p`r hlpfhok`. ugbkok kh tbhlp` hlpfhok`.
Xgbkokhs pr`kunbkos p`r e`ro/hlpfhok` Xgbkokhs o pr`kunbr e`ro/hlpfhok`
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ BG[HSG@^ BGKBNOK@S
@CAH[BZ@ O LHKBS
J@SLO KH LHKBNBÞG
Khjhnt`s kh jïcrbno. Lbkh hf gñlhr` kh ugbkokhs Gñlhr` kh ugbkokhs khjhntu`sos khjhntu`sos pr`kunbk`. s`crh hf t`tof Yr`kunnbþg pârkbko. Lbkh fos e`ros phrkbkos p`r kbjhrhgths nousos. N`gsul` lothrbofhs.
kh Hf hjhnt` khf n`gsul` kh f`s lothrbofhs s`crh fo vhgto lbkh fo hjhntbvbkok kh âst`s of n`gsulbrsh.
Gñlhr` kh ugbkokhs t`tofhs E`ros kh pr`kunnbþg pârkbkos E`ros t`tofhs kh pr`kunnbþg N`gsul` kh lothrbofhs Zhgtos
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ BG[HSG@^ BGKBNOK@S [bhlp` kh poroko
@CAH[BZ@ O LHKBS
J@SLO KH LHKBNBÞG
Lbkh f`s tbhlp`s kh poroko
E`ros kh poroko
p`r hqubp`s. Gñlhr` kh pbhzos Lbkh fo noponbkok kh jocrbnokos p`r pr`kunnbþg p`r e`ro rhsphnt` e`ro. o ug hstïgkor kh pr`kunnbþg.
E`ros t`tofhs kbsp`gbcfhs Gñlhr` kh pbhzos jocrbnokos p`r e`ro.
Yhkbk`s rhtrosok`s. Hvofño hf nulpfblbhgt` kh f`s pfoz`s kh hgtrhmo.
Yhkbk`s hgtrhmok`s o khstbhlp` Yhkbk`s t`tofhs.
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ KHF KH^HLYHß@ HG F@MÌ^[BNO (LO[SBQ-KH^HLYHß@) BGKBNOK@SH^ KH KH^HLYHß@ Bgkbnok`rhs kh Khshlphÿ` hg F`mìstbno F` mìstbno ^hrvbnb` of Nfbhgth
Bgvhgtorb`s
^ulbgbstr`s
[rogsp`rth & Kbstrbcunbþg
Oflonhgolbhgt`
F@MÌ^[BNO
% Hrr H rr`r `r Hgtroko % Hrr`r ^totus % Hrr`r Jonturonbþg
% Gbvhf ^hrvbnb` % Hxontbtuk khf Yr`gþstbn`
% @rkhghs kh N`lpro N`lpross Yhrjhntos
% O-[bhlp O -[bhlp` ` % ^bg Koÿ` % Hrr`r hg K`nulhgt`s
% Hxontbtuk hg Khspone`s % Hxontbtuk hg Bgvhgtorb` Bgvhgtorb`ss
% @rkhghs Yhrjhntos
[bhlp` kh Hgtroko kh @rk. [bhlp` kh Yr`nhsolbhgt`
Nbnf` kh Shp`sbnbþg E`rbz`gth khf Yr`gþstbn`
Nbnf` kh fo @rkhg kh N`lpro
[bhlp` kh [rïgsbt` N`st` [`tof khf Khspone`
Nbnf` kh fo @rkhg hg hf Oflonâg
Nbnf` [`tof kh F`mìstbno
@rkhghs p/ E`ro-E`lcrh
S`tonbþg khf Bgvhgtorb`
@rkhghs kh N`lpro p/ E`ro E`lcrh E`lc rh
% Xtbfbzonbþg kh fo Jf`to
Xgbkokhs p`r E`ro-E`lcrh Khgsbkok kh Oflonhgoah
@rkhghs Yhrjhntos p`r E`lcrh-F`mìstbno S`tonbþg Ontbv`s
N`st` [`tof kh ^hrvbnb ^ hrvbnb` ` of Nfbhgth
N`st` [`tof kh Logha` khf Bgvhgtorb`
N`st` [`tof ^ulbgbstr`s
N`st` [`tof kh [rogsp`rth & Kbstrbcunbþg
N`st` [`tof kh Oflonhgolbhgt`
N`st` [`tof kh F`mìstbno Sht`rg` Ontbv`s
Zof`r Omrhmok`
BGM. CHO[SBQ GOZO^ FOSH^
HAHLYF@1 YHS^YHN[BZO BG[HSGO HAHLYF@1 KH XGO YHS^YHN[BZO HLYSH^O KH BG[HSGO LOGXJON[XSO
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO BG[HSGO °Nþl` n`gshmub n`gshmubrï rï fo `rm `rmogbzon ogbzonbþg bþg sot sotbsjonn bsjonnbþg bþg kh sus nfbhgths0 Xg ogïfbsbs kh fos prhjhrhgnbos kh f`s nfbhgths pus` kh rhfbhvh quh fo hgtrhmo pugtuof kh phkbk`s, hf nulpfblbhgt` hg v`fulhg kh phkbk`s y fo nofbkok kh f`s pr`kunt`s hs oftolhgth vof`roko p`r hff`s.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF N`lpros @cahtbv`s Jont`rhs Nfovhs Bgkbnok`rhs Bgnrhlhgtor hf gñlhr` ?8.Gñlhr` kh Khsorr`ff` kh kh gonb`gofhs pr`vhhk`rhs poro pr`vhhk`rhs. oshmuror fo kbsp`gbcbfbkok kh f`s lothrbofhs nrìtbn`s. Lha`ror f`s gbvhfhs kh nofbkok kh fo lothrbo prblo (ofulbgb` prblorb` y ofhogths) o jbg kh oshmuror fo nofbkok khf pr`kunt`
?:.Noronthrìstbnos khf ofulbgb` prblorb` ?=.Noronthrìstbnos kh ofhogths
pr`vhhk`rhs
Nofbkok khf ofulbgb` prblorb` (%) Nofbkok kh ofhogths (%)
jbgof.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF N`lpros @cahtbv`s Jont`rhs Nfovhs Bgkbnok`rhs Kbslbgubr f`s ?5.Kbslbgunbþg khf tbhlp` [bhlp` kh tbhlp`s kh kh ocosthnblbhgt` kh ocosthnblbhgt` kh bgvhgtorb`. bgvhgtorb` (kìos). ocosthnblbhgt` khf lothrbof kh ?2.Kbslbgunbþg khf tbhlp` [bhlp` kh bgvhgtorb` y kh norm` kh ocosthnblbhgt` kh ocosthnblbhgt` kh kbrhnt` o jbg kh lothrbof kh norm` lothrbof kh norm` morogtbzor fo `phrotbvbkok kh fo kbrhnt`. kbrhnt` (kìos). pfogto. Nulpfbr n`g fo 39.Hgtrhmo kh ofulbgb` Nulpfblbhgt` kh hgtrhmo prblorb` hg v`fulhg. ofulbgb` prblorb` hg prblorb` kh hg ofulbgb` v`fulhg v`fulhg (%). y tbhlp` o jbg kh 3?.Hgtrhmo kh ofulbgb` Nulpfblbhgt` kh
morogtbzor
fo
prblorb` hg tbhlp`.
pr`kunnbþg lhgsuof.
ofulbgb` prblorb` hg tbhlp` (%).
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF OflonâgNfovhs @cahtbv`s Jont`rhs Bgkbnok`rhs Bgnrhlhgtor f`s gbvhfhs 33.Gbvhfhs kh Sozþg kh r`tonbþg kh bgvhgtorb`. kh r`tonbþg kh r`tonbþg bgvhgtorb` o jbg kh bgvhgtorb`. lha`ror fo toso kh rhgkblbhgt` kh fo bgvhrsbþg. Lha`ror f`s gbvhfhs kh 3>.^otbsjonnbþg kh Jont`r kh shrvbnb` (%). sotbsjonnbþg kh f`s nfbhgths bgthrg`s. nfbhgths bgthrg`s (Yr`kunnbþg logthgblbhgt`).
y
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF
@cahtbv`s
Yr`kunnbþg Jont`rhs Nfovhs
Bgkbnok`rhs
Nulpfbr n`g hf 3;.Yr`mrolo kh Nulpfblbhgt` khf pr`mrolo kh pr`kunnbþg. pr`mrolo kh pr`kunnbþg (%) . pr`kunnbþg morogtbzogk` 38.Nofbkok khf pr`nhs` Nofbkok n`g rhsphnt` of fo nofbkok khf pr`nhs`, f`s pr`nhs` (%). 3:.Nofbkok khf Nofbkok n`g rhsphnt` of pr`kunt`s y pr`kunt` pr`kunt` (%). oft`s gbvhfhs kh pr`kuntbvbkok. 3=.Gbvhfhs pr`kuntbvbkok
kh Yr`kuntbvbkok.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Logthgblbhgt` @cahtbv`s Jont`rhs Nfovhs Nulpfbr n`g f`s 35.Yr`mrolos kh pr`mrolos kh logthgblbhgt` prhvhgtbv`. logthgblbhgt` prhvhgtbv` o jbg kh kbslbgubr fos porokos kh f`s 32.Yorokos kh hqubp`s p`r joffos hfhntrþgbnos hqubp`s p`r joffos ` lhnïgbnos. hfhntrþgbnos ` kh lhnïgbnos y >9.Kbsp`gbcbfbkok oshmuror fo hqubp`s hg pfogto. kbsp`gbcbfbkok kh
Bgkbnok`rhs Nulpfblbhgt` kh f`s pr`mrolos kh logthgblbhgt` prhvhgtbv` (%). Yorokos (%). kh hqubp`s Kbsp`gbcbfbkok hqubp`s (%).
kh
f`s lbsl`s.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo Bgthrgo Bgkbnok`r Khsorr`ff` pr`vhhk`rhs (%)
kh
Nofbkok khf ofulbgb` prblorb` (%)
Nofbkok kh ofhogths (%)
N`lpros Ìgkbnh ((Yr`vhhk`rhs of jbgof „ Yr`vhhk`rhs of bgbnb`)/Yr`vhhk`rhs bgbnb`) *?99 of (?-([`ghfokos khvuhftos kh ofulbgb`/[`ghfokos Shnbcbkos ofulbgb`))*?99 (?-([`ghfokos khvuhftos kh ofhogths/[`ghfokos Shnbcbkos kh ofhogths))*?99
Hstok` 8%
Xlcrof ?9%
Sogm` (8-39)%
25%
?99%
(29-?99)%
28 %
25%
(29-?99)%
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo Bgthrgo Bgkbnok`r [bhlp` ocosthnblbhgt`
kh kh
bgvhgtorb` (kìos). [bhlp` kh ocosthnblbhgt` kh lothrbof kh norm` kbrhnt` (kìos). Nulpfblbhgt` kh ofulbgb` prblorb` hg v`fulhg (%). Nulpfblbhgt` kh ofulbgb` prblorb` hg tbhlp` (%).
N`lpros Ìgkbnh Jhneo kh rhnhpnbþg khf lothrb lot hrbof of „ jhneo jhneo kh
Hstok` Xlcrof :9 kìos >9 kìos
Sogm` (39->9)kìos
?99 kìos
>9 kìos
(39->9)kìos
([`ghfokos kh Ofulbgb` rhnbcbkos/ [`ghfokos kh Ofulbgb` rhquhrbkos)*?99
?99 %
?99%
(29-?99)%
([`ghfokos kh ofulbgb` rhnbcbkos o fo jhneo/[`ghfokos kh
28%
25%
(29-?99)%
s`fbnbtuk Jhneo kh rhnhpnbþg khf lothrb lot hrbof of „ jhneo jhneo kh s`fbnbtuk
ofulbgb` rhquhrbkos o fo jhneo)*?99
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF
Bgkbnok`r Sozþg kh r`tonbþg kh bgvhgtorb`.
Yhrsphntbvo Bgthrgo Oflonâg Ìgkbnh Hstok` (Cs kh bgvhgt bgvhgtorb` orb` khspone khsponeok` ok` o pfogto p`r lhs/Cs pfogto lhs/Cs kh bgvhgto bgvhgtorb` rb` kbsp`gbcfh p`r lhs)
Jont`r kh (Gñlhr` kh rhquhrblbhgt`s kh shrvbnb` bgvhgtorb` sotbsjhne`s/[`tof kh (%). rhquhrblbhgt`s kh bgvhgtorb`)*?99
Xlcrof
Sogm`
9.8
9.5
(9.:-?.9)
:=%
29%
(59-?99)%
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo Bgthrgo Bgkbnok`r Nulpfblbhgt` khf pr`mrolo kh pr`kunnbþg (%). Nofbkok rhsphnt` pr`nhs` (%).
n`g of
Nofbkok n`g rhsphnt` of pr`kunt` (%). Yr`kuntbvbkok (%).
Yr`kunnbþg Ìgkbnh Hstok` 29% ([`ghfokos hlcofokos/[`ghfokos pr`mrolokos)*?99 >:% ([`ghfokos pr`kunbkos kh rhnbnfocfh/([`ghfokos hlcofokos+[`ghfokos kh rhnbnfocfh)*?99 59% (?(?- (G± (G± kh pr pr`k `kun unt` t`ss khjhnt khj hntu`s` u`s`s/G s/G±± kh pr`kunt`s t`tofhs))*?99 ([`ghfokos pr`kunbkos p`r e`ro/ [`ghfokos o
=9%
Xlcrof 28%
Sogm` (29-?99)%
>9%
(39->9)%
29%
(59-?99)%
29%
(59-?99)%
pr`kunbr p`r e`ro)*?99
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo Bgthrgo Bgkbnok`r Nulpfblbhgt` kh f`s pr`mrolos kh logthgblbhgt` prhvhgtbv` (%). Yorokos (%).
kh
hqubp`s
Kbsp`gbcbfbkok hqubp`s (%).
kh
Logthgblbhgt` Ìgkbnh Hstok` 29% (Ontbvbkokhs rhofbzokos/Ontbvbkokhs pr`mrolokos)*?99
Xlcrof 28%
Sogm` (59-?99)%
(E`ros kh porokos kh hqubp`s/E`ros t`tofhs kh `phronbþg)*?99
?9%
8%
(9-8)%
(Hqubp`s kbsp`gbcfhs/Hqubp`s t`tofhs)*?99
59%
29%
(29-?99)%
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG Yhrsphntbvo Bgthrgo Lhkbnbþg Bgkbnok`r Juhgth Jrhnuhgnbo Bgj`rlh khf n`lbtâ kh [rblhstrof Khsorr`ff` kh pr`vhhk`rhs Bgj hvofuonbþg y khsorr`ff` kh pr`vhhk`rhs. ofulbgb` Bgj`rlh kh rhneoz`s kh oshmurolbhgt` kh fo nofbkok. Nofbko Nof bkokk kh ofhogt ofhogths hs (%) [bhlp` kh ocosthnblbhgt` kh bgvhgtorb` (kìos). [bhlp` kh ocosthnblbhgt` Shp`rth khf ^bsthlo. (%) Nofbkok khf prblorb` (%)
kh lothrbof kh norm` kbrhnt` (kìos).
Lhgsuof
Lhgsuof
Shsp`gsocfh Mhrhgth kh F`mìstbno. Mhrhgth kh F`mìstbno y Mhrhgth kh Nofbkok Mhrhgth kh F`mìstbno
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG Yhrsphntbvo Bgthrgo Bgkbnok`r
Lhkbnbþg Jrhnuhgnbo kh kh Lhgsuof Nulpfblbhgt` kh ofulbgb` pr`kunnbþg ^bsthlo. y Shp`rth khf prblorb` hg tbhlp` (%). Lhgsuof Sozþg kh r`tonbþg kh Shp`rth khf ^bsthlo. bgvhgtorb`. Juhgth Nulpfblbhgt` kh ofulbgb` Yr`mrolo prblorb` hg v`fulhg (%). rhquhrblbhgt`s
Jont`r kh shrvbnb` (%). Nulpfblbhgt` kh pr`kunnbþg khf (%).pr`mrolo
Bgj`rlh kh jont`r kh shrvbnb`. Yr`mrolo kh Yr`kunnbþg.
Lhgsuof
Shsp`gsocfh Mhrhgth kh F`mìstbno y Mhrhgth kh Yr`kunnbþg. Mhrhgth kh F`mìstbno y Mhrhgth kh Jbgogzos. Ahjh kh Oflonâg.
Lhgsuof Yr`kunnbþg. Mhrhgth kh
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG
Bgkbnok`r
Yhrsphntbvo Bgthrgo Lhkbnbþg Juhgth Jrhnuhgnbo
Shsp`gsocfh
Nofbkok n`g rhsphnt` of pr`nhs` (%). Bgj`rlh Nofbkok n`g rhsphnt` of sbsthlo. pr`kunt` (%). Yr`kuntbvbkok (%).
khf
Lhgsuof
Mhrhgth kh Yr`kunnbþg.
kh
Lhgsuof
Mhrhgth kh Logthgblbhgt`.
Bgj`rlh kh porokos.
Lhgsuof
Kbsp`gbcbfbkok kh hqubp`s Bgj`rlh kh Hqubp`s.
Lhgsuof
Mhrhgth kh Logthgblbhgt` Mhrhgth kh
Nulpfblbhgt` pr`mrolos logthgblbhgt` (%).
mhghrof
kh
f`s Yr`mrolos kh Logthgblbhgt`. prhvhgtbv`
Yorokos kh hqubp`s (%).
(%).
Logthgblbhgt`
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@
‖^`g f`s bgkunt`rhs lhkbogth f`s nuofhs sh ofnogzog f`s rhsuftok`s hxnhfhgths kh fos prblhros trhs phrsphntbvos“ Dopf Do pfog og y G` G`rt rt`g `g
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ °Y@KHL@^ N@G[BGXOS LHA@SOGK@ R NSHOGK NSHOGK@ @ ZOF@S0
Fos lhkbkos cosokos hg hf nfbhgth y hg hf pr`nhs` bgthrg` kh fo hlprhso khf C^N bkhgtbjbnog f`s porïlhtr`s quh fo hlprhso n`gsbkhro lïs blp`rtogths poro hf âxbt` n`lphtbtbv`. Fo juhrth n`lphthgnbo mf`cof hxbmh quh fos hlprhsos eomog n`gtbguos lha`ros hg sus pr`kunt`s y pr`nhs`s hxbsthgths y quh thgmog fo noponbkok kh bgtr`kunbr pr`kunt`s n`lpfhtolhgth guhv`s n`g loy`rhs noponbkokhs.
Fo optbtuk kh ugo hlprhso poro bgg`vor, lha`ror y oprhgkhr vo ugbko kbrhntolhgth of vof`r kh fo hlprhso.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ °Y@KHL@^ N@G[BGXOS LHA@SOGK@ R NSHOGK NSHOGK@ @ ZOF@S0
Fo j`rlonbþg y oprhgkbzoah, bkhgtbjbno fo bgjrohstrunturo quh fo hlprhso khch n`gstrubr poro nrhor ugo lha`ro y nrhnblbhgt` o form` pfoz`. Fo j`rlonbþg y hf nrhnblbhgt` kh ugo `rmogbzonbþg pr`nhkhg kh trhs juhgths prbgnbpofhs1 fos phrs`gos, f`s sbsthlos y f`s pr`nhkblbhgt`s kh fo `rmogbzonbþg. Fos `rmogbzonb`ghs tbhghg quh bgvhrtbr hg fo j`rlonbþg kh sus hlpfhok`s, p`thgnbor f`s sbsthlos y fo thng`f`mìo kh bgj`rlonbþg, n``rkbgor f`s pr`nhkblbhgt`s y rutbgos kh fo `rmogbzonbþg. Hst`s `cahtbv`s hstïg ortbnufok`s o fo phrsphntbvo
kh nrhnblbhgt` y j`rlonbþg khf C^N.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ °Y@KHL@^ N@G[BGXOS LHA@SOGK@ R NSHOGK NSHOGK@ @ ZOF@S0
Fo j`rlonbþg y oprhgkbzoah, bkhgtbjbno fo bgjrohstrunturo quh fo hlprhso khch n`gstrubr poro nrhor ugo lha`ro y nrhnblbhgt` o form` pfoz`. Fo j`rlonbþg y hf nrhnblbhgt` kh ugo `rmogbzonbþg pr`nhkhg kh trhs juhgths prbgnbpofhs1 fos phrs`gos, f`s sbsthlos y f`s pr`nhkblbhgt`s kh fo `rmogbzonbþg. Fos `rmogbzonb`ghs tbhghg quh bgvhrtbr hg fo j`rlonbþg kh sus hlpfhok`s, p`thgnbor f`s sbsthlos y fo thng`f`mìo kh bgj`rlonbþg, n``rkbgor f`s pr`nhkblbhgt`s y rutbgos kh fo `rmogbzonbþg. Hst`s `cahtbv`s hstïg ortbnufok`s o fo phrsphntbvo
kh nrhnblbhgt` y j`rlonbþg khf C^N.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ °Y@KHL@^ N@G[BGXOS LHA@SOGK@ R NSHOGK NSHOGK@ @ ZOF@S0
Fos lhkbkos cosokos hg f`s hlpfhok`s bgnfuyhg ugo lhznfo kh bgkbnok`rhs kh rhsuftok`s mhgârbn`s (sotbsjonnbþg, rhthgnbþg, hgtrhgolbhgt` y eocbfbkokhs kh f`s hlpfhok`s). Fos noponbkokhs kh f`s sbsthlos kh bgj`rlonbþg puhkhg lhkbrsh o trovâs kh fo kbsp`gbcbfbkok hg tbhlp` rhof, kh fo bgj`rlonbþg jbocfh h blp`rtogth s`crh f`s nfbhgths y f`s pr`nhs`s bgthrg`s poro jonbfbtor fo t`lo kh khnbsb`ghs.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO [BZO ZOSBOCFH^ YSBGNBYOFH^ KH FO YHS^YHN YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ • Noponbkokhs kh f`s hlpfhok`s1 optbtukhs ghnhsorbos poro ofnogzor f`s `cahtbv`s. • ^bsthlos y [hng`f`mìo1 kot`s khf hgt`rg`, f`s pr`nhs`s y thng`f`mìo nfovh. • L`tbvonbþg y khfhmonbþg1 Nfblo kh fo `rmogbzonbþg poro fo l`tbvonbþg h bgbnbotbvo.
BGM. CHO[SBQ GOZO^ FOSH^
KBLHG^B@GH^ YSBGNBYOFH^ YOSO LHKBS O F@^ HLYFHOK@^
^otbsjonnbþg.
Shthgnbþg.
Yr`kuntbvbkok.
BGM. CHO[SBQ GOZO^ FOSH^
KBLHG^B@GH^ YSBGNBYOFH^ YOSO LHKBS F@^ ^B^[HLO^ KH BGJ@SLONBÞG
[hng`f`mìos hstrotâmbnos.
Coshs kh kot`s.
Nurvo kh hxphrbhgnbo.
^`jtworh pr`pb`.
N`lugbnonb`ghs
BGM. CHO[SBQ GOZO^ FOSH^
KBLHG^B@GH^ YSBGNBYOFH^ YOSO LHKBS L@[BZONBÞG R HLY@]HSLH HLY@]HSLHG[ G[
Hahnunbþg kh bkhos. Yortbnbponbþg hg ontbvbkokhs.
[`lo kh khnbsb`ghs.
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ KH OYSHGKBQOAH R KH^OSS@FF@ BGKBNOK@S
@CAH[BZ@ O LHKBS
Oushgtbsl` Foc`rof Lbkh hf gbvhf kh oushgtbsl` rhsphnt` o fos e`ros t`tofhs p`sbcfhs kh trocoa`. Ìgkbnh kh ^h lbkh hf hjhnt` kh fos coaos hstocbfbkok hg hf khf phrì`k` rhsphnt` of t`tof hlpfh`. kh trocoaok`rhs hxbsthgths. J`rlonbþg rhofbzoko Lbkh hf nulpfblbhgt` kh fo j`rlonbþg rhof rhsphnt` o fo j`rlonbþg pr`mroloko. G± kh onnbkhgths Lbkh hf ìgkbnh kh onnbkhgths. p`r hlpfhok`.
J@SLO KH LHKBNBÞG E`ros kh Oushgtbsl` E`ros t`tofhs pr`kuntbvos ?- Gñlhr` Gñlhr` kh coaos khf phrì` phrì`k` k` [`tof gñlhr` kh trocoaok`rhs. J`rlonbþg rhof J`rlonbþg pr`mroloko Gñlhr` kh onnbkhgths Gñlhr` kh hlpfhok`s.
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ KH OYSHGKBQOAH R KH^OSS@FF@ BGKBNOK@S Gñlhr` sumhrhgnbos
@CAH[BZ@ O LHKBS kh
^umhrhgnbos Opfbnokos [`tof kh sumhrhgnbos
kh Lbkh fo hjhntbvbkok kh f`s bgnhgtbv`s s`crh hf rhgkblbhgt` kh f`s trocoaok`rhs. G± kh jof offo foss hg hg hf Lbkh hf gñlhr` kh joffos hg fo sbsthlo kh bgj`rlonbþg mhghroko. bgj`rlonbþg.
Bgnhgtbv` rhofbzok` Shgkblbhgt` `cthgbk`.
hlpfhok`s âxbt`. Hjhnt`s bgnhgtbv`s.
kh ^h lbkh hf t`tof kh sumhrhgnbos opfbnokos.
J@SLO KH LHKBNBÞG
n`g
G± kh e`ros sbg ^h lbkh hf tbhlp` quh ugo sbsthlo kh hlpr lprhso hso hstï stï sbg shr shrvbn bnb` b`ss
G± kh joffos joffos rhofhs rhofhs rhsphnt` rhsphnt` o ug ug `cahtbv`. E`ros rhofhs sbg shrvbnb` E`ros t`tofhs
bgj`rlonbþg.
bgj`rlïtbn`s.
BGM. CHO[SBQ GOZO^ FOSH^
HAHLYF@1 YHS^YHN[BZO KHKH KH^OSS@FF@ H^OSS@FF@ OYSHGKBQOAH RK XGO HLYSH^O KH LOGXJON[XSO
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ °Kh quâ quâ j`rlo puhkh fo `r `rmogbzon mogbzonbþg bþg lha`ror sus pr`nhs`s bgthrg`s0 Fo rhspuhsto hs hgtrhgogk` y lha`rogk` fos eocbfbkokhs kh sus hlpfho hlpfhok`s, k`s, os osìì n`l` to tolcbâ lcbâgg lhkbo lhkbogth gth hf khs khsorr orr`ff `ff`` y kbsp`gbcbfbkok kh sbsthlos kh bgj`rlonbþg. F`s bgkbnok`rhs os`nbok`s of oprhgkbzoah, cbhghstor y j`rlonbþg kh f`s hlpfhok`s sh bgnfuyhg khgtr` kh fo phrsphntbvo kh oprhgkbzoah y khsorr`ff`.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Yhrsphntbvo kh Oprhgkbzoah y Khsorr`ff` @cahtbv`s Jont`rhs Nfovhs Bgkbnok`rhs Khsorr`ffor sbsthlos kh >?.Khsorr`ff` kh ^bsthlos bgj`rlonbþg quh op`yhg fo sbsthlos kh khsorr`ffok`s. mhstbþg kh t`k`s khportolhgt`s kh @rmogbzonbþg.
f`s fo
bgj`rlonbþg.
Morogtbzor fo kbsp`gbcbfbkok >3.Kbsp`gbcbfbkok kh f`s shrvbk`rhs n`g fo kh shrvbk`rhs jbgofbkok kh oshmuror hf onnhs` o fo bgj`rlonbþg kh j`rlo `p`rtugo hg t`k`s f`s khportolhgt`s kh fo
^hrvbk`rhs kbsp`gbcfhs (%).
@rmogbzonbþg.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Yhrsphntbvo kh Oprhgkbzoah y Khsorr`ff` @cahtbv`s Jont`rhs Nfovhs Bgkbnok`rhs Bkhgtbjbnor ghnhsbkokhs fos kh >>.Bkhgtbjbnonbþg N`lphthgnbos rhquhrbkoskh n`lphthgnbos rhquhrbkos khf trocoaok`r n`g fo jbgofbkok kh >;.Yfoghs kh J`rlonbþg hlprhgkhr pfoghs kh j`rlonbþg.
Nulpfblbhgt` khf pr`mrolo kh bkhgtbjbnonbþg kh ghnhsbkokhs kh j`rlonbþg (%). Nulpfblbhgt` kh f`s pfoghs kh j`rlonbþg (%).
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Yhrsphntbvo kh Oprhgkbzoah y Khsorr`ff` @cahtbv`s
Jont`rhs Nfovhs
Crbgkor of trocoaok`r hstocbfbkok foc`rof, >8.Hstocbfbkok foc`rof sofuk y shmurbkok bgthmrof poro sotbsjonhr >:.^ofuk kh sus ghnhsbkokhs psbn`s`nbofhs.
Bgkbnok`rhs Ìgkbnh kh hstocbfbkok hg hf hlpfh`.
f`s Osbsthgnbo
o
trocoaok`rhs a`rgokos kh sofuk (%) >=.^hmurbkok hg hf Onnbkhgths foc`rofhs trocoa`. (%)
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo kh Oprhgkbzoah y Khsorr`ff` Bgkbnok`r Ìgkbnh Hstok` Xlcrof 29% 28% ^bsthlos khsorr`ffok`s (Yr`yhnt`s (%). hahnutok`s/Yr`yhnt`s pfogbjbnok`s)*?99 29% 25% ^hrvbk`rhs kbsp`gbcfhs (^hrvbk`rhs (%). kbsp`gbcfhs/^hrvbk`rhs t`tofhs)*?99
Sogm` (29-?99)% (28-?99)%
Nulpfblbhgt` khf (Ontbvbkokhs pr`mrolo kh bkhgtbjbnonbþg hahnutokos/Ontbvbkokhs kh ghnhsbkokhs kh pr`mrolokos)*?99 j`rlonbþg (%).
29%
28%
(29-?99)%
Nulpfblbhgt` kh (%). f`s hahnutokos/E`ros (E`ros kh okbhstrolbhgt` pfoghs kh j`rlonbþg kh okbhstrolbhgt`
29%
28%
(29-?99)%
pr`mrolokos)*?99
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo kh Oprhgkbzoah y Khsorr`ff` Bgkbnok`r
Hstok`
Xlcrof
Sogm`
Osbsthgnbo o a`rgokos ([rocoaok`rhs quh kh sofuk (%) osbsthg o a`rgokos kh sofuk/ [rocoaok`rhs t`tofhs)*?99
89%
58%
(59-?99)%
Ìgkbnh kh hstocbfbkok hg (?-(Hmrhs`s/[`tof kh hf hlpfh`. trocoaok`rhs))*?99
?9%
8%
(9-8)%
Onnbkhgths
3%
9%
-
(%)
Ìgkbnh
foc`rofhs (G± kh onnbkhgths/G± kh hlpfhok`s)*?99
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG Yhrsphntbvo kh Khsorr`ff` y Oprhgkbzoah O prhgkbzoah Lhkbnbþg Bgkbnok`r Juhgth Jrhnuhgnbo ^bsthlos khsorr`ffok`s Bgj`rlh lhgsuof kh Lhgsuof (%). ^bsthlos. ^hrvbk`rhs kbsp`gbcfhs (%). Bgj`rlh lhgsuof kh Lhgsuof ^bsthlos. Nulpfblbhgt` khf pr`mrolo Yr`mrolo kh khthnnbþg kh
Shsp`gsocfh Mhrhgth kh ^bsthlos Mhrhgth kh ^bsthlos Mhrhgth kh
kh bkhgtbjbnonbþg kh ghnhsbkokhs kh SSEE. ghnhsbkokhs kh j`rlonbþg (%).
Lhgsuof
Shnurs`s Eulog`s.
Nulpfblbhgt` kh f`s pfoghs Yr`mrolo kh j`rlonbþg
Lhgsuof
Mhrhgth kh
kh j`rlonbþg (%).
kh SSEE.
Shnurs`s Eulog`s
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG
Bgkbnok`r
Yhrsphntbvo kh Khsorr`ff` y Oprhgkbzoah Lhkbnbþg Juhgth Jrhnuhgnbo
Ìgkbnh kh hstocbfbkok hg hf Bgj`rlh kh hlpfh`. Yhrs`gof. Osbsthgnbo o a`rgokos kh Bgj`rlh sofuk (%) Onnbkhgths foc`rofhs (%) (%)
Ahjh
lhgsuof
kh
Lhgsuof
kh
Lhgsuof
^hrvbnb`s Lâkbn`s. Bgj`rlh lhgsuof kh fo n``rkbgonbþg kh shmurbkok, sofuk y olcbhgth.
Lhgsuof
Shsp`gsocfh Mhrhgth kh Shnurs`s Eulog`s Mhrhgth kh Shnurs`s Eulog`s ^uphrbgthgkhgth kh ^hmurbkok Bgthmrof.
BGM. CHO[SBQ GOZO^ FOSH^
NXO[S@ YHS^YHN[BZO^1 °^@G ^XJBNBHG[H^0
Fos nuotr` phrsphntbvos khf C^N eog khl`strok` shr vofbkos o trovâs kh ugo olpfbo vorbhkok kh hlprhsos y shnt`rhs. Yhr` fos nuotr` phrsphntbvos khchg shr n`gsbkhrokos n`l` ugo pfogtbffo y g` n`l` ugo nolbso kh juhrzo. G` hxbsth th`rhlo ofmug` quh kbmo quh fos nuotr` phrsphntbvos s`g ghnhsorbos y sujbnbhgths. Khphgkbhgk`
kh fo hstrothmbo kh fo `rmogbzonbþg puhkhg ghnhsbtorsh ugo ` lïs phrsphntbvos okbnb`gofhs.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO YHS^YHN[BZO OLCBHG[OF
BGM. CHO[SBQ GOZO^ FOSH^
Khchl`s khkbnor guhstr` lha`r hsjuhrz` o n`gshrvor guhstr` pfoghto tbhrro, fo nuof hs guhstro lokrh
goturofhzo y guhstro lha`r olbmo. F` quh n`shneorhl` n`shne orhl`s s kh hffo hffo shrï sblpfh sblpfhlhgth lhgth fo vbko lbslo lbslo
BGM. CHO[SBQ GOZO^ FOSH^
N@G^BKHSONB@GH^ OLCBHG[OFH^ HG HF C^N Ofmugos `rmogbzonb`ghs eog nrhok` ugo phrsphntbvo n`lpfhtolhgth guhvo ‖Fo guhvo ‖Fo Yhrsphntbvo Olcbhgtof“. Olcbhgtof“.
Fos prïntbnos kh ghm`nb` quh g` n`gsbkhrog of olcbhgth, g` s`g s`sthgbcfhs hg hf tbhlp` y su suphrvbvhgnbo o lhkbog` pfoz pfoz`, `, hs hstï tï hs hstr trhn hneol eolhg hgth th os`n os`nbok bokoo n`g hhff khsorr`ff` kh ugo n`gnbhgnbo olcbhgtof. Kh fo lbslo loghro, fo utbfbzonbþg kh f`s
rhnurs`s y hf logha` kh f`s khshne`s sh eog bk` n`gvbrtbhgk` hg jont`rhs blp`rtogths hg
hf pr`nhs` kh t`lo kh khnbsb`ghs poro fos hlprhsos
BGM. CHO[SBQ GOZO^ FOSH^
N@G^BKHSONB@GH^ OLCBHG[OFH^ HG HF C^N Hxbsthg hfhlhgt`s kh prhsbþg hxthrgo poro quh hf olcbhgth g` pbhrko su phs` hg hf pr`nhs` kh pfogbjbnonbþg y khsorr`ff` khf ghm`nb`. Hst`s hfhlhgt`s kh prhsbþg n`gtbhghg n`lp`ghgths kh nulpfblbhgt` v`fugtorb` y kh nulpfblbhgt` `cfbmot`rb`4 tofhs n`l`1 Fo onnbþg fhmbsfotbvo y muchrgolhgtof (fhyhs y rhmufonb`ghs olcbhgtofhs).
Fo
prhsbþg
quh
mhghrog
onnb`gbstos,
trocoaok`rhs,
n`gsulbk`rh n`gsulb k`rhs, s, pr`v pr`vhhk` hhk`rhs rhs y ppñcfb ñcfbn` n` hg mhghro mhghrof,f, osì n`l` `rmogbzonb`ghs g` muchrgolhgtofhs.
BGM. CHO[SBQ GOZO^ FOSH^
N@G^BKHSONB@GH^ OLCBHG[OFH^ HG HF C^N
Fos nhrtbjbnonb`ghs bgthrgonb`gofhs rhquhrbkos poro `phror hg ofmugos ïrhos kh ghm`nb` (B^@ ?;99?1399;).
Fo blomhg kh fo hlprhso ogth fo n`lugbkok hf lhkb` olcbhgth hg osphnt`s n`l` nubkok` khf hgt`rg`,s`crh blpont` s`crh hf pñcfbn` y pucfbnbkok ghmotbvo pr`kunt` kh onnbkhgths ` joffos quh bgv`funrhg ghmotbvolhgth o fo hlprhso.
BGM. CHO[SBQ GOZO^ FOSH^
N@G^BKHSONB@GH^ OLCBHG[OFH^ HG HF C^N
N`lphtbtbvbkok khskh hf pugt` kh vbsto kh lhrnok`s ` prhjhrhgnbos o fos quh sh puhkh onnhkhr sb sh nulpfhg nbhrt`s potr`ghs ` hstïgkorhs olcbhgtofhs.
Osphnt`s jbgognbhr`s khskh hf pugt` kh vbsto kh fo vufghrocbfbkok quh sbmgbjbnog `phronb`ghs f`s n`st`s kh `s`funb`gor pr`cfhlos, bgthrrulpbr pomor bgkhlgbzonb`ghs p`r l`tbv`s olcbhgtofhs g` n`gsbkhrok`s gb ogtbnbpok`s4 ` luftos p`r g` nulpfblbhgt` n`g rhmufonb`ghs tofhs n`l` fo Fhy Yhgof khf Olcbhgth.
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO OLCBHG[OF HG COU[HS EHOF[ENOSH
Coxthr hs ugo n` Coxthr n`lpoÿ lpoÿìo ìo luf luftbgo tbgonb` nb`gof gof kh 2 cbff`ghs kh kþforhs quh sulbgbstro lïs kh y399.999 pr`kunt`s o ofthrgotbvos e`spbtofhs, nfìgbnos `tros bgstofonb`ghs hg ?99 poìshs y hs n`gsbkhroko n`l` fìkhr lugkbof kh f`s pr`vhhk`rhs kh pr`kunt`s poro fo sofuk.
BGM. CHO[SBQ GOZO^ FOSH^
Guhstr` Olcbhgth1 Xg N`lpr`lbs` ^ogbtorb` ‖Osì quh eoy cuhgos roz`ghs hlprhsorbofhs hlprhsorbofhs poro poro bgvhrtbr bgvhrtbr hg hf lhkb` lhkb` olcbhgth. [olcbâg [olcbâg eoy roz`ghs roz`ghs âtbnos. âtbnos. Fo pr`thnnbþg olcbhgtof olcbhgtof hstï hg hf lbsl` nhgtr` kh guhstr`s khchrhs s`nbofhs. Guhstro bgkustrbo sh khkbno o logthghr y lha`ror fo sofuk kh fo eulogbkok. ^hrvbl`s o f`s hgjhrl`s y o f`s ehrbk`s, oyukol`s o trohr fo guhvo vbko y o n`gj`rtor o fo vbhao. Oquhff`s o f`s quh shrvbl`s p`ghg sus vbkos hg guhstros log`s. Guhstro n`lpoÿìo tbhgh rhoflhgth ug ghx` hsphnbof n`g fo n`gjbogzo khf pñcfbn`, ugo n`ghxbþg n`g fo vbko quh g` n`lporth gbgmugo `tro n`lpoÿìo. Yhr` g` p`krhl`s logthghr hso n`gjbogzo y hsh ghx` sb bmg`rol`s fos n`gshnuhgnbos kh guhstros onnb`ghs s`crh hf lhkb` olcbhgth. G` p`khl`s funeor p`r fo vbko hg ug l`lhgt` kok` y khstrubrf` hg `tr`. G` p`khl`s oyukor o f`s quh sh prhshgtog o guhstro puhrto y fuhm` phraukbnorfhs n`g f`s rhsbku`s quh fh logkol`s p`r fo puhrto troshro. Hf
nubkok` kh fo sofuk y hf khf lhkb` olcbhgth hstïg hstrhneolhgth rhfonb`gok`s“
Zhrg F`unds, F`unds, Yrhsbkhgt Yrhsbkhgth h y Kbrhnt`r Kbrhnt`r Hahnutbv` Hahnutbv`,, Coxthr Ehofteno Ehoftenorh rh
BGM. CHO[SBQ GOZO^ FOSH^
YHS^YHN[BZO^ KHF C^N YHS^YHN[BZO JBGOGNBHSO
YHS^YHN[BZO N@LHSNBOF
YHS^YHN[BZO OLCBHG[OF YHS^YHN[BZO BG[HSGO
YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@
BGM. CHO[SBQ GOZO^ FOSH^
HAHLYF@1 HLYSH^O KH OLCBHG[OF KH YHS^YHN[BZO XGO HLYSH^O LOGXJON[XSO
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Yhrsphntbvo Olcbhgtof @cahtbv`s Jont`rhs Nfovhs Bgkbnok`rhs Kbslbgubr f`s khrrolhs ??.Khrrolhs kh Kbslbgunbþg kh kh onhbths, fucrbnogths onhbths, fucrbnogths khrrolhs (%) y `tr`s pr`kunt`s y `tr`s pr`kunt`s quìlbn`s poro hvbtor fo quìlbn`s. n`gtolbgonbþg khf suhf`. Nulpfbr n`g f`s ?3.Shqubsbt`s khf rhqubsbt`s khf sbsthlo sbsthlo kh mhstbþg kh mhstbþg olcbhgtof olcbhgtof. B^@ ?;99?1 399; poro `cthghr fo
Nulpfblbhgt` kh f`s rhqubsbt`s khf sbsthlo kh mhstbþg olcbhgtof (%).
nhrtbjbnonbþg.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ N@GNHY[XOF Yhrsphntbvo Olcbhgtof @cahtbv`s Jont`rhs Bgkbnok`rhs Nfovhs Nulpfbr n`g hf khnrht` :>5 N`gnhgtronbþg Nulpfblbhgt` kh fo L`gþxbk` (G`rlos fo nofbkok kh Norc`g`. khf obrh) s`crh hg nuogt` o fo kh n`gnhgtronbþg kh l`gþxbk` kh norc`g` poro kbslbgubr
n`gnhgtronbþg lïxblo kh hlbsbþg phrlbsbcfh kh L`gþxbk` kh
hf blpont` olcbhgtof. Norc`g`. Nulpfbr n`g hf khnrht` >3?2 N`gnhgtronbþg Nulpfblbhgt` kh fo (G`rlos poro hf n`gtr`f kh kh onhbths. n`gnhgtronbþg fos omuos kh fo Nuhgno khf lïxblo kh hlbsbþg Fom` kh Zofhgnbo) hg nuogt` phrlbsbcfh kh
o fo n`gnhgtronbþg kh onhbths poro kbslbgubr hf blpont` olcbhgtof.
onhbths.
BGM. CHO[SBQ GOZO^ FOSH^
LO[SBQ @YHSONB@GOF Yhrsphntbvo Olcbhgtof Bgkbnok`r Nulpfblbhgt` kh f`s rhqubsbt`s khf sbsthlo kh mhstbþg olcbhgtof (%). Nulpfblbhgt` kh fo n`gnhgtronbþg lïxblo kh hlbsbþg phrlbsbcfh kh L`gþxbk` kh Norc`g`. Kbslbgunbþg kh khrrolhs (%)
Ìgkbnh (Shqubsbt`s nulpfbk`s/Shqubsbt`s t`tofhs)*?99
Hstok` =9%
Xlcrof 29%
Sogm` (29-?99)%
(N`gnhgtronbþg kh L`gþxbk` kh norc`g` (ppl) / ;99ppl (N`gnhgtronbþgg lïxblo (N`gnhgtronbþ phrlbsbcfh)) ((Khrrolhs jbgofhsKhrrolhs bgbnbofhs)/Khrrolhs jbgofhs)*?99
?,3
?,9
(9,5-?,9)
8%
?3%
(?9->9)%
Nulpfblbhgt` kh fo n`gnhgtronbþg lïxblo kh hlbsbþg phrlbsbcfh kh onhbths.
(N`gnhgtronbþg kh onhbths (lm/f) / 39 lm/f (N`gnhgtronbþg lïxblo
?,;
?,9
(9,5-?,9)
phrlbsbcfh))
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG Yhrsphntbvo Olcbhgtof Lhkbnbþg Juhgth Jrhnuhgnbo Kbslbgunbþg kh khrrolhs (%) Bgj`rlh kh ^hmurbkok Lhgsuof Bgthmrof. Bgkbnok`r
Nulpfblbhgt` kh f`s Bgj`rlh kh ovognhs kh rhqubsbt`s khf sbsthlo kh fo N``rkbgonbþg ^bsthlo mhstbþg olcbhgtof (%). kh Mhstbþg.
Lhgsuof
Shsp`gsocfh ^uphrbgthgkhgth kh ^hmurbkok Bgthmrof. N``rkbgok`r ^bsthlo kh Mhstbþg.
BGM. CHO[SBQ GOZO^ FOSH^
KB^Hß@ KH FO LHKBNBÞG
Bgkbnok`r Nulpfblbhgt` lïxblo kh n`gnhgtronbþg hlbsbþg phrlbsbcfh L`gþxbk` kh Norc`g`.
Yhrsphntbvo Olcbhgtof Lhkbnbþg Juhgth Jrhnuhgnbo fo noronthrbzonb`ghs Bgj`rlh kh rhsuftok`s kh kh kh ug kh foc`rot`rb` hxthrg` out`rbzok` p`r hf Lbgbsthrb` khf Olcbhgth y
khnrht` :>5. Nulpfblbhgt` kh fo Bgj`rlh kh rhsuftok`s kh n`gnhgtronbþg lïxblo kh noronthrbzonb`ghs kh ug hlbsbþg phrlbsbcfh kh onhbths. foc`rot`rb` hxthrg` out`rbzok` p`r hf Lbgbsthrb` khf Olcbhgth y
Shsp`gsocfh
[rblhstrof
^uphrbgthgkhgth kh ^hmurbkok Bgthmrof.
[rblhstrof
^uphrbgthgkhgth kh ^hmurbkok Bgthmrof.
khnrht` >3?2.
BGM. CHO[SBQ GOZO^ FOSH^
ZBGNXFOGK@ HF N@G[S@F N@G FO H^[SO[HMBO
Hf `cahtbv` kh nuofqubhr sbsthlo kh lhkbnbþg khch shr l`tbvor o t`k`s f`s kbrhntbv`s y hlpfhok`s poro quh p`gmog hg prïntbno n`g âxbt` fo hstrothmbo kh fo ugbkok kh ghm`nb`. Dopf Do pfog og y G` G`rt rt`g `g
BGM. CHO[SBQ GOZO^ FOSH^
°NÞL@ [SO^FOKOS FO H^[SO[HMBO O F@^ ^B^[HLO^ KH LHKBNBÞG0
• Shfonb`ghs Nouso-Hjhnt`. • Bgkunt`rhs kh Ontuonbþg. • Zbgnufonbþg n`g fos Jbgogzos.
BGM. CHO[SBQ GOZO^ FOSH^
H^[OCFHNBLBHG[@ KH SHFONB@GH^ NOX^O R HJHN[@ Xgo hstrothmbo hs ug n`gaugt` kh ebpþthsbs s`crh fo nouso y hf hjhnt`. Hf sbsthlo kh lhkbnbþg khch hstocfhnhr kh j`rlo hxpfìnbto fos rhfonb`ghs (ebpþthsbs), hgtrh f`s `cahtbv`s (y lhkbkos) hg fos kbvhrsos phrsphntbvos, o jbg kh quh puhkog shr mhstb`gokos y vofbkokos.
Fo nokhgo kh nouso-hjhnt` khch soturor fos nuotr` phrsphntbvos khf C^N.
BGM. CHO[SBQ GOZO^ FOSH^
HAHLYF@ KH EBYÞ[H^B^ NOX^O R HJHN[@
^b oulhgtol`s fo j`rlonbþg kh f`s hlpfhok`s hg nuogt` o f`s pr`kunt`s, hgt`gnhs thgkrïg lune` los n`g`nblbhgt`s n`g rhsphnt` o fo molo kh pr`kunt`s puhkhg vhgkhr4 sb f`s hlpfhok`s tbhghg losquh n`g`nblbhgt`s s`crh pr`kunt`s, hgt`gnh hgt` gnhss lha` lha`ror rorïï fo hj hjbnon bnonbo bo k khh vhgt vhgtos. os. ^b lh lha`r a`roo fo hjbnonbo kh sus vhgtos, hgt`gnhs lha`rorïg f`s lïrmhghs pr`lhkb` kh f`s pr`kunt`s quh vhgkhg.
BGM. CHO[SBQ GOZO^ FOSH^
SHFONBÞG NOX^O R HJHN[@ F`s rhgkblbhgt`s s`crh hf nopbtof hlpfhok` puhkhg shr ugo lhkbko khf C^N hg fo phrsphntbvo jbgognbhro.
Hf bgkunt`r kh hsto lhkbko p`krìo shr fos vhgtos
rhphtbkos o f`s nfbhgths hxbsthgths (hf rhsuftok` kh ug oft` mrok` kh jbkhfbkok) . °Nþl` °Nþ l` nn`gsh `gshmub mubrï rï fo `rm `rmogb ogbzon zonbþg bþg fo jbk jbkhfb hfbkok kok kh sus
nfbhgths0 Xg ogïfbsbs kh fos prhjhrhgnbos puhkh p`ghr kh rhfbhvh quh fo hgtrhmo pugtuof kh phkbk`s (HYY) hs oftolhgth vof`roko p`r hff`s.
BGM. CHO[SBQ GOZO^ FOSH^
SHFONBÞG NOX^O R HJHN[@ °Hg quâ quâ pr`nhs`s pr`nhs`s bbgth gthrg` rg`ss khc khchh s`c s`crhs rhsofbr ofbr fo hlprh hlprhso so poro n`gshmubr ugo hgtrhmo pugtuof0 (n`gshmubr ug`s tbhlp`s kh nbnf` n`rt`s hg f`s pr`nhs`s `phrotbv`s y hg f`s pr`nhs`s bgthrg`s).
°R kh quâ j`r j`rlo lo puh puhkhg khg fo foss `rmo `rmogbz gbzonb onb`gh `ghss lha`r lha`ror or fo nofbkok y rhkunbr f`s nbnf`s kh sus pr`nhs`s bgthrg`s0 Hgtrhgogk` y lha`rogk` fos eocbfbkokhs kh sus hlpfhok`s kh `phronb`ghs, ug `cahtbv` quh shrìo ug nogkbkot` poro fo
phrsphntbvo kh nrhnblbhgt` y j`rlonbþg.
BGM. CHO[SBQ GOZO^ FOSH^
SHFONBÞG NOX^O R HJHN[@ JBGOGQO^
S@H S@H
NFBHG[H^
JBKHFBKOKKHF KHF JBKHFBKOK NFBHG[H NFBHG[H HG[SHMO HG[SHMO YXG[XOFKH KH YXG[XOF YHKBK@^ YHKBK@^
YS@NH^@^ BG[HSG@^
NOFBKOKKHF KHF NOFBKOK YS@NH^@ YS@NH^@
NBNF@ NBNF@ [HLY@SOF KHF [HLY@SOF KHF YS@NH^@ YS@NH^@
EOCBFBKOKH^KH KH EOCBFBKOKH^ F@^HLYFHOK@^ HLYFHOK@^ F@^
J@SLONBÞG R NSHNBLBHG[@
BGM. CHO[SBQ GOZO^ FOSH^
LOYO H^[SO[ÂMBN@ Fbqubkhz.
Shgtocbfbkok.
Hjbnbhgnbo hg hf us` kh ontbv`s jba`s.
Hjbnbhgnbo hg hf us` kh f`s ontbv`s t`tofhs.
JBGOGNBHSO
^otbsjonnbþg kh f`s nfbhgths
Yhghtronbþg khf lhrnok` gonb`gof h bgthrgonb`gof.
Nulpfblbhgt` khf prhsupuhst` kh vhgtos.
Yhghtronbþg hg hf lhrnok` kh guhv`s pr`kunt`s.
NFBHG[H^ Yr`nhs` kh Mhstbþg kh @phronb`ghs1 N`lpros Gñlhr` kh pr`vhhk`rhs.
Yr`nhs` kh Mhstbþg kh @phronb`ghs1 Oflonâg.
Noronthrìstbnos khf ofulbgb` prblorb` y kh f`s ofhogths.
Gbvhfhs r`tonbþg bgvhgtorb`.
Kbslbgunbþg khf tbhlp` kh ocosthnblbhgt` kh bgvhgtorb` y lothrbof kh norm` kbrhnt`.
^otbsjonnbþg kh nfbhgths bgthrg`s.
Hgtrhmo kh ofulbgb` prblorb` hg v`fulhg y tbhlp`.
kh
Yr`nhs` kh Mhstbþg kh @phronb`ghs1 Yr`kunnbþg. Yr`mrolo kh pr`kunnbþg. Nofbkok pr`nhs`
khf
Nofbkok pr`kunt`
khf
Yr`nhs` kh Mhstbþg kh @phronb`ghs1 Logthgblbhgt`. Yr`mrolos kh logthgblbhgt` prhvhgtbv`.
Yr`nhs` kh Bgg`vonbþg.
Yr`nhs` Shmufot`rb`
Kbshÿ` y khsorr`ff` kh guhv`s pr`kunt`s.
Khrrolhs kh onhbths, fucrbnogths y `tr`s pr`kunt`s quìlbn`s.
Yorokos hqubp`s p`r joffos kh hfhntrþgbnos ` lhnïgbnos.
Shqubsbt`skh mhstbþg khf sbsthlo olcbhgtof.
Kbsp`gbcbfbkok kh hqubp`s hg pfogto.
Gbvhfhs kh pr`kuntbvbkok
YS@NH^@^ BG[HSG@^
Khsorr`ff`
Kbsp`gbcbfbkok
Bkhgtbjbnonbþg
Yfoghs kh
Hstocbfbkok
^ofuk kh f`s
N`gnhgtronbþg L`gþxbk` Norc`g`.
kh kh
N`gnhgtronbþg onhbths.
kh
^hmurbkok hg
kh sbsthlos kh bgj`rlonbþg
kh shrvbk`rhs
kh N`lphthgnbos rhquhrbkos
foc`rof
J`rlonbþg
trocoaok`rhs
hf trocoa`.
OYSHGKBQOAH R KH^OSS@FF@ KH^OSS@FF@
BGM. CHO[SBQ GOZO^ FOSH^
BGKBNOK@SH^ KHF C^N YHS^YHN[BZO JBGOGNBHSO ‖^otbsjonnbþg kh f`s Onnb`gbstos“ •
Zof`r ontuof ght` (ZOG). Zof`r hn`gþlbn` omrhmok` (HZO). [oso bgthrgo kh rht`rg` ([BS). Sht`rg` s`crh fo bgvhrsbþg (S@B). Fbqubkhz. Shgtocbfbkok. kh ontbv`s. @tr`s @tr`s Oklbgbstronbþg
• •
Bgkbnok`rhs Jbgognbhr`s
• • • • •
YHS^YHN[BZO KH F@^ NFBHG[H^ ‖^otbsjonnbþg kh Nfbhgths“ ^otbsjonnbþg kh f`s nfbhgths. Y`sbnb`golbhgt`. Bgkbnok`rhs N`lhrnbofhs Nu`to kh lhrnok`. •
•
•
•
Fhoftok. @tr`s. @tr`s. YHS^YHN[BZO KH F@^ YS@NH^@^ BG[HSG@^ ‖Hxnhfhgnbo hg f`s Yr`nhs`s khf Ghm`nb`“ Bgkbnok`rhs kh Yr`kunnbþg. Bgkbnok`rhs kh Yr`nhs`s Bgthrg`s Bgkbnok`rhs kh Nofbkok. Bgkbnok`rhs kh N`lpros. Bgkbnok`rhs kh Oflonâg.
•
•
•
•
•
@tr`s. @tr`s. YHS^YHN[BZO KH OYSHGKBQOAH R KH^OSS@FF@ ‖Lha`rolbhgt` h Bgg`vonbþg“ N`lphthgnbos rhquhrbkos. Bgkbnok`rhs kh Oprhgkbzoah y Khsorr`ff`. Noponbtonbþg khf phrs`gof. •
•
•
•
•
L`tbvonbþg. @tr`s. @tr`s.
BGM. CHO[SBQ GOZO^ FOSH^
BGJ@SLH KH MH^[BÞG Hf bgj`rlh kh mhstbþg hs ug sbsthlo kh bgj`rlonbþg quh phrlbth thghr ugo vbsbþg mf`cof kh fo sbtuonbþg ` khf hstok` kh fo
`rmogbzonbþg lhkbogth bgkbnok`rhs kh mhstbþg y nuofqubhr `tr` tbp` kh bgj`rlonbþg bgthrgo ` hxthrgo.
Hf bgj`rlh kh mhstbþg jonbfbto fo t`lo kh khnbsb`ghs y phrlbth n`g`nhr hf hstok` kh nulpfblbhgt` kh f`s `cahtbv`s jbaok`s p`r fo Kbrhnnbþg y f`s kbjhrhgths rhsp`gsocfhs.
BGM. CHO[SBQ GOZO^ FOSH^
BGJ@SLH KH MH^[BÞG Hs ghnhsorb` quh fo hlprhso p`sho ug sbsthlo kh bgj`rlonbþg quh rhsulo hg quh sbtuonbþg sh hgnuhgtro ogofbzogk` t`kos fos ïrhos y rhsuftok`s n`gshmubk`s p`r f`s rhsp`gsocfhs kh âstos.
Kh onuhrk` o fos ghnhsbkokhs kh noko hlprhso sh puhkh hfoc`ror hf bgj`rlh kh mhstbþg .
BGM. CHO[SBQ GOZO^ FOSH^
@CAH[BZ@^ KHF BGJ@SLH KH MH^[BÞG ^hrvbr kh op`y` o fo t`lo kh khnbsb`ghs. Lhkbr hf nulpfblbhgt` kh fo mhstbþg. Xtbfbzor n`l` ehrrolbhgto kh shmublbhgt` y n`gtr`f. Hvofuor fo sbtuonbþg ontuof kh fo hlprhso n`g f`s bgkbnok`rhs kh mhstbþg. Lhkbr hf hstok` y fo hv`funbþg kh f`s jont`rhs nrìtbn`s. Jonbfbtor bgj`rlonbþg o fos kbjhrhgths ïrhos.
BGM. CHO[SBQ GOZO^ FOSH^
NOSON[HS Ì^[BNO^ KHF BGJ@SLH KH MH^[BÞG Khch trotor f`s osphnt`s nrìtbn`s kh fo hlprhso khrbvok`s kh fo pfogbjbnonbþg hstrotâmbno.
Khch bgnfubr t`k` tbp` kh bgkbnok`rhs togt` jbgognbhr`s n`l` g` jbgognbhr`s, bgthrg`s y hxthrg`s o fo hlprhso. ^brvh n`l` ehrrolbhgto poro bkhgtbjbnor pr`cfhlos y cusnor s`funb`ghs. Hf n`gthgbk` kh su bgj`rlonbþg khch shr ontuof, rhfhvogth, prhnbso y n`gjbocfh.
Khch shr rhofbzok` n`l` lìgbl` ugo vhz of lhs y shr kbsnutbk` y ogofbzok` p`r f`s kbjhrhgths rhsp`gsocfhs kh fo hlprhso.
BGM. CHO[SBQ GOZO^ FOSH^
L@KHF@ KH BGJ@SLH KH MH^[BÞG @cahtbv` Bgkbnok`r Hstrotâmbn` Hstrotâmbn` Bgnrhlhgtor f`s Lormhg kh gbvhfhs kh utbfbkok ghto rhgtocbfbkok o jbg kh sotbsjonhr
Ìgkbnh
Hstok`
Xlcrof
Sogm`
Xtbfbkok Ghto/Zhgtos
>.:
8.9
(;.9-:.9)
[hgkhgnbo 59 :9 ;9 ? 39 9 -3 9
o f`s onnb`gbstos. Bgnrhlhgtor f`s gbvhfhs kh r`tonbþg kh bgvhgtorb` o jbg kh lha`ror fo toso kh rhgkblbhgt` kh fo bgvhrsbþg.
-; 9 -
S`tonbþg kh Bgvhgtorb`s
Khsjov`rocfh
(Cs kh bgvhgtorb` khsponeok` o pfogto p`r lhs/ lh s/Cs Cs kh bgvhgtorb` kbsp`gbcfh p`r lhs)
9.=
9.5
(9.:-?.9)
3
>
;
8
:
=
5
2
??99
?? ?? ?3
Ofhrto Jov`rocfh
BGM. CHO[SBQ GOZO^ FOSH^
OG ÏFB^B^ R ^@FXNBÞG KH YS@CFHLO^ OGOFB^B^ R ^@FXNBÞG KH YS@CFHLO^ YS@CFHLO^
Nþkbm`1
?.- Lbhlcr`s khf Hqubp`1
FBKHS1 PPPPPP PPPPPPPPPPPPP PPPPPPPPPPPPP PPPPPPPPPPPPP PPPPPPPP P
3.- Kot`s y Khsnrbp Khsnrbpnbþg nbþg khf khf Yr`cfhl Yr`cfhloo Mrïjbn` ` Hsquhlo Shprhshgtotbv` khf Yr`cfhlo
>.- Ogï Ogïfbsb fbsbss khf Yr`cfh Yr`cfhlo1 lo1 ;.- Nous Nousos os khf Yr`cfhl Yr`cfhlo1 o1 Khsnrbpnbþg1
% Bgnbkhgnbo
Khsnrbpnbþg1
% Bgnbkhgnbo
8.- Onnb` Onnb`ghs ghs kh N`gthgnbþg N`gthgnbþg (bgthrbgos)1 (bgthrbgos)1
Jhneo Bgb.1
Jhneo Jbg1
Shsp`gsocfh
% Ovognh
:.- Onnb` Onnb`ghs ghs N`rrhntb N`rrhntbvos1 vos1 =.- Onnb` Onnb`ghs ghs Yrhvhgtbvo Yrhvhgtbvos1 s1
Jhneo Bgb.1 Jhneo Bgb.1
Jhneo Jbg1 Jhneo Jbg1
Shsp`gsocfh Shsp`gsocfh
% Ovognh % Ovognh
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