Hl rtowhcpo `h xk kxhyo kheocgo Lxcáj, @gheo w Mxlgêk ko sh yhájk `h ` h lj çrocj `h lj shcxk`jtgj w yolyghtok j hkcokptjtsh `hsrxçs `h axcfo pgharo+ @gheo hs Lgchkcgj`o hk Ahtcj`ophckgj, Lxcáj hs Lgchkcgj`j hk J`agkgsptjcgók `h Harthsj w Mxlgêk, M xlgêk, Gkehkghto hk Sgsphaj+
COKSG@HTJCGOKHS RJTJ HKCJTJT XK RTOWHCPO
CXJLG@J@HS RHTSOKJLHS RHTSOKJLHS=
THCXTSOS=
JKÊLGSGS @HL RTOWHCPO=
Ljs rhtsokjs zxh hkcjtjk xk rtowhcpo `hdhk phkht lj fjdglg`j` `h `hphcpjt ljs orotpxkg`j`hs
Sh `hdh hyjlxjt sg sh cxhkpj cok los thcxtsos khchsjtgos rjtj hkcjtjt hl rtowhcpo
Sh `hdhk jkjlg}jt ljs rosgdglg`j`hs `hl rtowhcpo `hs`h `gspgkpos rxkpos `h ygspj
Ajtgchl Yjgtolhppg
Rêegkj 4
Fjw zxh hkcokptjt jlexkj khchsg`j` k hchsg`j` ko sjpgsihcfj w jrxkpjt j sjpgsijchtlj
SHEAHPJCGÓK @HL AHTCJ@O= Lj sheahkpjcgók `hl Ahtcj`o sh otghkpj fjcgj hl coksxag`ot+ Hl harthsjtgo dxscj ljs khchsg`j`hs khchsg`j`hs `h clghkph `h `gspgkpos sheahkpos `hl ahtcj`o w rthrjtj xk rtowhcpo zxh lh rhtagpj gkpto`xcgtsh hk hsh kgcfo w sjpgsijcht hsjs khchsg`j`hs
AHTCJ@O= êadgpo `ok`h sh hkcxhkptjk ljs rhtsokjs zxh `hshkj odphkht dghkhs w shtygcgos &@hajk`j' w jzxhllos zxh los oithchk &Oihtpj'+ @h lj kheocgjcgók hkpth lj Oihtpj w lj @hajk`j sxteh hl rthcgo `h los dghkhs o shtygcgos+
LJ OTEJKG]JCGÓK= Xkj otejkg}jcgók hspê iotaj`j rot xk etxro `h rhtsokjs zxh `hshjk loetjt `hphtagkj`os odmhpgyos+ Rjtj jlcjk}jtlos, xpglg}jk sxs thcxtsos w thjlg}jk jcpgyg`j`hs coot`gkj`js+
ODMHPGYOS @H XKJ OTEJKG]JCGÓK= Xkj Otejkg}jcgók `hrotpgyj rxh`h igmjt los sgexghkphs odmhpgyos= Otejkg}jt cjarhokjpos gkphtcolhegjlhs Dtgk`jt j ljs ijaglgjs ijcglg`j`hs rjtj rtjcpgcjt `hrotphs Xkj Otejkg}jcgók cxlpxtjl rxh`h igmjt hspos odmhpgyos= Cthjt xkj dgdlgophcj rjtj xkj }okj `h hscjsos thcxtsos Otejkg}jt hvrosgcgokhs `h jtph Dtgk`jt cxtsos `h cjrjcgpjcgók Xkj Otejkg}jcgók Coahtcgjl h Gk`xsptgjl sxhlh igmjt hspos odmhpgyos= Cokshexgt xkj rosgcgók hk hl ahtcj`o w ajkphkhtlj Odphkht ejkjkcgjs Lg`htjt hl ahtcj`o
Ajtgchl Yjgtolhppg
Rêegkj 3
CLJSGIGCJCGÓK CLJSGIGCJCGÓK @H LJS OTEJKG]JCGOKHS=
HKPG@J@HS ZXH KO PGHKHK IGK @H LXCTO
HKPG@J@HS ZXH PGHKHK IGK @H LXCTO
CXLPXTJLHS
COAHTCGJLHS
THLGEGOSJS
GK@XSPTGJLHS
@HROTPGYJS
@H SHTYGCGOS
LJ HARTHSJ=
Hs xkj Otejkg}jcgók coarxhspj rot xk etxro fxajko w thcxtsos ajphtgjlhs+ Rot ah`go `h jcpgyg`j`hs hcokóagcjs jlcjk}jk `hphtagkj`os odmhpgyos+
Ajtgchl Yjgtolhppg
Rêegkj 0
Lj orhtjpotgj `h lj Harthsj Los Fhcfos Hcokóagcos Xk jcokphcgaghkpo zxh gkcg`h `h los hlhahkpos `hl Rjptgaokgo w zxh rxh`h sht ah`g`o aokhpjtgjahkph hs xk Fhcfo Hcokóagco+
Po`o lo zxh sxch`h hk lj harthsj , zxh jihcph j sx Rjptgaokgo , `hdh sht thegsptj`o rjtj zxh zxh`h cokspjkcgj+
LJ COKPJDGLG@J@ COKPJDGLG@J@ Lj Cokpjdglg`j` hs xkj ajkhtj `h thcorgljt, cljsgigcjt w thegsptjt los fhcfos hcokóagcos zxh jihcpjk j lj Harthsj+ Lj ixkcgók rtgkcgrjl `h lj Cokpjdglg`j` hs dtgk`jt dt gk`jt gkiotajcgók
Rjtj ro`ht thegsptjt los Fhcfos Hcokóagcos sh khchsgpjk los
@OCXAHKPOS COAHTCGJLHS Cj`j Fhcfo Hcokóagco hspê thsrjl`j`o th srjl`j`o rot xk @OCXAHKPO COAHTCGJL
Ajtgchl Yjgtolhppg
Rêegkj 8
4+ IXHKPHS @H THEGSPTJCGÓK
@OCXAHKPOS COAHTCGJLHS Los @ocxahkpos coahtcgjlhs sok po`os los coartodjkphs hvphk`g`os rot hsctgpo hk los zxh sh `hmj cokspjkcgj `h ljs orhtjcgokhs zxh sh thjlg}jk hk lj Harthsj+ GAROTPJKCGJ @H LOS @OCXAHKPOS COAHTCGJLHS
@hmjk cokspjkcgj `h ljs orhtjcgokhs thjlg}j`js
Sjdhaos cxêlhs sok ljs rhtsokjs zxh gkphtyghkhk
Sok xk ah`go `h rtxhdj ithkph j cxjlzxght rtodlhaj zxh sh rthshkph
Thsrjl`jk ljs orhtjcgokhs thegsptj`js hk los Lgdtos `h Cokpjdglg`j`
Ajtgchl Yjgtolhppg
Rêegkj 9
RJTPHS @H XK @OCXAHKPO COAHTCGJL
4 : : 3 0
: 3 8
8
8 8
: 4 3 0 8
Ajtgchl Yjgtolhppg
Rêegkj 5
IJCPXTJ Hs hl @ocxahkpo zxh hl Yhk`h`ot lh hkpthej jl Coartj`ot coaxkgcêk`olh hl `hpjllh w hl garotph `h lj ahtcj`htáj yhk`g`j+ Iotajs `h Hagsgók Otgegkjl= Otgegkjl= Coartj`ot @xrlgcj`o= @xrlgcj`o= Yhk`h`ot Ptgrlgcj`o= Ptgrlgcj`o= Rjtj hl Coartj`ot rjtj zxh lo hkpthexh j lj JIGR
Ajtgchl Yjgtolhppg
Rêegkj 6
IJCPXTJ PTJDJMO RTÊCPGCO
Ajtgchl Yjgtolhppg
Rêegkj 7
IJCPXTJ HYJLXJCGÓK
Ajtgchl Yjgtolhppg
Rêegkj :2
CFHZXH Hs xkj ot`hk `h rjeo lgdtj`j cokptj xk djkco hk hl cxjl hl Lgdtj`ot pghkh iok`os `hrosgpj`os hk sx Cxhkpj Cottghkph+ Rhtsokjs zxh gkphtyghkhk Lgdtj`ot o Igtajkph= Igtajkph= hs zxghk hagph hl cfhzxh Dhkhigcgjtgo= Dhkhigcgjtgo= Thcgdh hl cfhzxh w rxh`h codtjtlo Hl Djkco= Djkco= Hs lj Gkspgpxcgók zxh `hdh rjejt hl cfhzxh Hk`osjkph= Hk`osjkph= Thcgdh hl cfhzxh w rxh`h ptjksihtgtlo rot ah`go `h hk`oso
Ajtgchl Yjgtolhppg
Rêegkj ::
CFHZXH PTJDJMO RTÊCPGCO
Ajtgchl Yjgtolhppg
Rêegkj :4
CFHZXH HYJLXJCGÓK
Ajtgchl Yjgtolhppg
Rêegkj :3
THCGDO Hs hl @ocxahkpo zxh hl Yhk`h`ot lh hkpthej jl Coartj`ot coao cokspjkcgj `h fjdht thcgdg`o `gkhto+ Iotajs `h Hagsgók Otgegkjl= Otgegkjl= Coartj`ot o rjej`ot @xrlgcj`o= @xrlgcj`o= yhk`h`ot o Dhkhigcgjtgo Ptgrlgcj`o= Ptgrlgcj`o= Rjtj hl Coartj`ot rjtj zxh lo hkpthexh j lj JIGR
Ajtgchl Yjgtolhppg
Rêegkj :0
THCGDO PTJDJMO RTÊCPGCO
Ajtgchl Yjgtolhppg
Rêegkj :8
THCGDO HYJLXJCGÓK
Ajtgchl Yjgtolhppg
Rêegkj :9
RJEJTÇ Hs hl @ocxahkpo rot hl cxjl cx jl xkj rhtsokj sh coartoahph j rjejt j optj xkj sxaj `h `gkhto, hk xk rlj}o `hphtagkj`o+ Rhtsokjs zxh gkphtyghkhk Lgdtj`ot, Rjej`ot o Igtajkph= Igtajkph= hs zxghk igtaj hl Rjejtç w `hdh rjejtlo Dhkhigcgjtgo= Dhkhigcgjtgo= Thcgdh hl Rjejtç, sx koadth igextj hk hl `ocxahkpo Phkh`ot= Phkh`ot= Hs lj rhtsokj zxh pghkh hl hl `ocxahkpo Hk`osjkph= Hk`osjkph= Thcgdh hl Rjejtç w rxh`h r xh`h ptjksihtgtlo rot ah`go `h hk`oso
Ajtgchl Yjgtolhppg
Rêegkj :5
RJEJTÇ PTJDJMO RTÊCPGCO
Ajtgchl Yjgtolhppg
Rêegkj :6
RJEJTÇ HYJLXJCGÓK
Ajtgchl Yjgtolhppg
Rêegkj :7
3+ DOKGIGCJCGÓK, @HSCXHKPO GKPHTÇS SGARLH W COARXHSPO DOKGIGCJCGÓK= DOKGIGCJCGÓK= Hs lj thdjmj hk hl rthcgo phkghk`o hk cxhkpj lj cjkpg`j`, lj cjlg`j` w lj cljsh `h clghkph sgk phkht hk cxhkpj lj iotaj `h rjeo+ @HSCXHKPO= @HSCXHKPO= Hs lj thdjmj hk hl rthcgo rot rjeo jkpgcgrj`o o rjeo gkah`gjpo+ gkah`gjpo+
CÊLCXLO @H @HSCXHKPO W DOKGIGCJCGÓK Hl cêlcxlo ajphaêpgco sh odphk`tê `h axlpgrlgcjt hl rthcgo `hl dghk rot hl kýahto `hl rotchkpjmh zxh sh `hshj odphkht, `gyg`g`o cg hk=
CVT :22 C 1 CJRGPJL T 1 TJ]ÓK &Rotchkpjmh' ¿Cxêkpo HS HL 6( @H 9+222? 9+222 v 6
1
062
Hl @hscxhkpo
:22
9+222 – 062 1 8+842
Popjl
Hl 6( `h $9+222 hs $062, hkpokchs hk pokchs yjaos j rjejt $062 AHKOS Rot hso thspjaos $9+222 ahkos $062+ Hso kos `j $8+842 zxh hs lo zxh yjaos j rjejt+ HL @HSCXHKPO W LJ DOKGIGCJCGÓK SH CJLCXLJK GEXJL
Ajtgchl Yjgtolhppg
Rêegkj 42
GKPHTHSHS Cxjk`o khchsgpjaos `gkhto rjtj rjejt xkj `hx`j, harthk`ht xk kheocgo o coartjt dghkhs w ko `gsrokhaos `hl agsao ro`haos solgcgpjtlo j xk Djkco o j xk phtchto cok lj rtoahsj `h `hyolyhtlo hk xk rlj}o `hphtagkj`o+ @hdhaos rjejtlh j zxghk rthspj hl `gkhto xkj sxaj j`gcgokjl j lj zxh lljajthaos GKPHTÇS+ GKPHTÇS+ Pjadgçk kos codtjk gkphthshs rot rjeos thjlg}j`os ixhtj `h pçtagko, wj shj `h xkj `hx`j o `h xkj Ijcpxtj+
GKPHTHSHS
ROT XK RTÇSPJAO
ROT RJEO IXHTJ @H PÇTAGKO CÊLCXLO @HL GKPHTÇS SGARLH
Rjtj thjlg}jt hl cêlcxlo ajphaêpgco `hl GKPHTÇS SGARLH fjw zxh phkht hk cxhkpj los sgexghkphs hlhahkpos= hlhahkpos= C 1 Cjrgpjl hs lj sxaj `h `gkhto zxh sh solgcgpj hk cjtêcpht `h ` h rtçspjao T 1 Tj}ók hs lj pjsj `h gkphtçs zxh sh rjej rot lj orhtjcgók CVT :22 ¿Cxêkpo hs hl GKPHTÇS zxh sh rjej sg rh`gaos $822 rthspj`os w kos codtjk hl 4( `h Gkphtçs? ¿Cxêkpo `gkhto phkhaos zxh `hyolyht hk popjl? 822 v 4
1
:2
:22 822 . :2 1 $8:2 Rh`gaos xk rtçspjao `h $822+ Kos codtjk :2 `h Gkphtçs phkhaos xh `hyolyht 8:2
Ajtgchl Yjgtolhppg
Rêegkj 4:
CÊLCXLO @HL GKPHTÇS COARXHSPO Cxjk`o kos codtjk xk thcjteo w hk hl agsao hspê hspjdlhcg`o xk rlj}o, zxh rxh`h sht hk `ájs o k ahshs, `hdhaos xsjt hl GKPHTÇS COARXHSPO+ Rjtj thjlg}jt hl cêlcxlo ajphaêpgco `hl GKPHTÇS COARXHSPO `hdhaos phkht hk cxhkpj los sgexghkphs hlhahkpos= CJRGPJL &C' TJ]ÓK &T' PGHARO &P' Sok los `ájs o ahshs rot los zxh sh solgcgpj hl rtçspjao XKG@J@ @H PGHARO &XP' @hdh sht hvrthsj`o hk lj agsaj ags aj xkg`j` zxh hl pgharo
C v T v P :22 v XP Sg hl Pgharo &P' hspê hvrthsj`o hk ahshs lj Xkg`j` `h Pgharo &XP' shtê :4 wj zxh hl júo pghkh :4 ahshs
Sg hl Pgharo &P' hspê hvrthsj`o hk `ájs lj Xkg`j` `h Pgharo &XP' shtê 392 wj zxh hl júo coahtcgjl pghkh 392 `ájs
Ajtgchl Yjgtolhppg
Rêegkj 44
HMHARLOS @H GKPHTÇS COARXHSPO :+ ¿Cxêkpo hs hl gkphtçs zxh sh `hdh rjejt rot xk rtçspjao `h $8+222 cok xk rlj}o `h 3 ahshs cok xk gkphtçs `hl 5(? 8+222 v 5 v 3
1
:22 v :4
:28+222
1
65,82
:+422 Hl Gkphtçs hs `h $65,82
Hkpokchs phkhaos zxh sxajt 8+222 aês 65,82 rot lo zxh, hl popjl j rjejt hs `h $8265,82
4+ ¿Cxêkpo hs hl gkphtçs zxh sh `hdh rjejt rot xk rtçspjao `h $8+222 cok xk rlj}o `h 72 `ájs cok xk gkphtçs `hl 5(? 8+222 v 5 v 72 :22 v 392
1
3+:82+222
1
65,82
39222 Hl Gkphtçs hs `h $65,82
Hkpokchs phkhaos zxh sxajt 8+222 aês 65,82 rot lo zxh, hl popjl j rjejt hs `h `h $8265,82
RJTJ PHKHT HK CXHKPJ
Cxjk`o phkejs zxh hsctgdgt hk px cjlcxlj`otj 8+222 KO phkçs zxh xsjt hl rxkpo rotzxh hs xk kýahto hkphto Cxjk`o phkejs phkejs zxh rokht hk px cjlcxlj`otj cjlcxlj`otj 65,82 SG yjs j xsjt hl rxkpo= 65+82 Hk jlexkjs cjlcxlj`otjs cjlcxlj`otjs yjs j yht 8,222 &cok coaj' yjs j hsctgdgt 8+222 8+222 hk px cjtrhpj &cok rxkpo' W cxjk`o yhjs 65+82 &cok rxkpo' yjs j hsctgdgt hk px cjtrhpj 65,82 &cok coaj'
Ajtgchl Yjgtolhppg
Rêegkj 43
0+ HL RJPTGAOKGO
Ajtgchl Yjgtolhppg
Rêegkj 40
Ajtgchl Yjgtolhppg
Rêegkj 48
Ajtgchl Yjgtolhppg
Rêegkj 49
Ajtgchl Yjgtolhppg
Rêegkj 45
Ajtgchl Yjgtolhppg
Rêegkj 46
Ljs cxhkpjs Rjptgaokgjlhs sh `gyg`hk hk=
JCPGYO= iotaj`o rot po`os los Dghkhs w @hthcfos j Codtjt+
RJSGYO= Coarxhspo rot po`js ljs Odlgejcgokhs j rjejt+
JCPGYO
RJSGYO
:+ CJMJ
:+ JCTHH@OTHS
4+ @HX@OTHS ROT YHKPJ
4+ RTOYHH@OTHS
3+ DJKCO “V‑ CXHKPJ COTTGHKPH
3+ @OCXAHKPOS J RJEJT
0+ AHTCJ@HTÁJS 8+ GKAXHDLHS 9+ AJZXGKJTGJS 5+ @OCXAHKPOS J CODTJT 6+ YJLOTHS J @HROSGPJT 7+ TO@J@OS :2+ AXHDLHS W ÝLPGLHS ::+ GKSPJLJCGOKHS :4+ HZXGROS @H COARXPJCGÓK
Ajtgchl Yjgtolhppg
Rêegkj 47
CXHKPJS @H JCPGYO= :+ CJMJ THRTHSHKPJ= THRTHSHKPJ= `gkhto hk hihcpgyo+ SH @HDGPJ= @HDGPJ= Cxjk`o gkethsj `gkhto hk hihcpgyo+ SH JCTH@GPJ= JCTH@GPJ= Cxjk`o hethsj `gkhto hk hihcpgyo+ SJL@O @HX@OT= @HX@OT= Thrthshkpj hl `gkhto hvgsphkph hk Cjmj+
4+ @HX@OTHS ROT YHKPJ THRTHSHKPJ= J ljs rhtsokjs zxh kos `hdhk `h rjljdtj, `gkhto x optos yjloths &igj`o'+ Hk cjso `h ko sht rot yhkpjs sh xpglg}j @hx`oths Yjtgos+ Yjtgos+ SH @HDGPJ= Cxjk`o kos `hdhk `gkhto rot lj yhkpj hk cxhkpj cottghkph &igj`o' `h Ahtcj`htájs o shtygcgos+ SH JCTH@GPJ= Cxjk`o codtjaos popjl o rjtcgjlahkph los garotphs zxh kos `hdhk+ SJL@O @HX@OT= Thrthshkpj hl garotph zxh kos `hdhk rot yhkpjs `h ahtcj`htájs hk cxhkpj cottghkph+
3+
DJKCO “V‑ CXHKPJ COTTGHKPH
THRTHSHKPJ= @gkhto, Cfhzxhs x optos yjloths zxh `hrosgpjaos hk kxhsptj cxhkpj cottghkph djkcjtgj+ SH @HDGPJ= Cxjk`o `hrosgpjaos `gkhto o cfhzxhs hk kxhsptj cxhkpj cottghkph djkcjtgj+ SH JCTH@GPJ= Cxjk`o lgdtjaos xk cfhzxh+ SJL@O @HX@OT= Thrthshkpj hl `gkhto `hrosgpj`o hk hl Djkco+
0+ AHTCJ@HTGJS THRTHSHKPJ= Los dghkhs zxh hl coahtcgo o kheocgo roshh rjtj sx s x yhkpj+ SH @HDGPJ= Cxjk`o coartjaos Ahtcj`htáj+ SH JCTH@GPJ= Cxjk`o thegsptjaos hl Cospo `h lj Ahtcj`htáj Yhk`g`j+ SJL@O @HX@OT= Thrthshkpj hl yjlot hk `gkhto `h ljs Ahtcj`htájs hk hvgsphkcgj+
8+ GKAXHDLHS THRTHSHKPJ= Ljs rtorgh`j`hs, cjsjs, locjlhs, phtthkos hpc+, zxh rhtphkhchk jl coahtcgo o harthsj+ SH @HDGPJ= Cxjk`o coartjaos `gcfos dghkhs+ SH JCTH@GPJ= Cxjk`o sh yhk`hk los dghkhs jkphs ahkcgokj`os+ SJL@O @HX@OT= Thrthshkpj hl yjlot hk Gkaxhdlhs zxh roshh hl coahtcgjkph+
9+ AJZXGKJTGJS THRTHSHKPJ= Ljs aêzxgkjs zxh hl coahtcgjkph o harthsj xpglg}j rjtj ijdtgcjt o rto`xcgt optos dghkhs+ Rot hmharlo, potkos, rxlg`otjs hpc+ SH @HDGPJ= Cxjk`o coartjaos `gcfos dghkhs+ SH JCTH@GPJ= Cxjk`o sh yhk`hk los dghkhs jkphs ahkcgokj`os+ SJL@O @HX@OT= Thrthshkpj hl yjlot hk ajzxgkjtgjs zxh roshh hl coahtcgjkph+ coahtcgjkph+
Ajtgchl Yjgtolhppg
Rêegkj 32
5+ @OCXAHKPOS J CODTJT THRTHSHKPJ= Rjejtçs zxh fhaos thcgdg`o `h phtchtos w zxh jýk ko sh fjk codtj`o rot ko fjdhtsh rto`xcg`o hl yhkcgaghkpo+ SH @HDGPJ= Cxjk`o thcgdgaos xk Rjejtç `h phtchtos+ SH JCTH@GPJ= Cxjk`o codtjaos hl Rjejtç+ SJL@O @HX@OT= Thrthshkpj hl garotph `h `ocxahkpos j codtjt, jýk ko yhkcg`os+
6+ YJLOTHS J @HROSGPJT THRTHSHKPJ= Los Cfhzxhs thcgdg`os `h phtchtos+ SH @HDGPJ= Cxjk`o gkethsjk Cfhzxhs thcgdg`os `h phtchtos+ SH JCTH@GPJ= Cxjk`o hk`osjaos Cfhzxhs `h phtchtos j hkpg`j`hs djkcjtgjs o j optj rhtsokj+ SJL@O @HX@OT= Thrthshkpj hl yjlot hk Cfhzxhs `h phtchtos zxh hspêk hk kxhspto ro`ht+
7+ TO@J@OS THRTHSHKPJ= Yhfácxlos, cjagokhs, cgcloaopoths zxh rhtphkhchk rhtphkhchk jl kheocgo o harthsj w zxh sh xpglg}j hk lj jcpgyg`j` coahtcgjl+ SH @HDGPJ= Cxjk`o coartjaos `gcfos dghkhs+ SH JCTH@GPJ= Cxjk`o sh yhk`hk los dghkhs jkphs ahkcgokj`os+ SJL@O @HX@OT= Thrthshkpj hl yjlot hk To`j`os zxh roshh hl coahtcgjkph+
:2+ AXHDLHS W ÝPGLHS THRTHSHKPJ= Los axhdlhs zxh sh xpglg}jk rjtj ro`ht `hsjttolljt lj jcpgyg`j` coahtcgjl+ Rot hmharlo hsctgpotgos, aosptj`oths, sglljs, iopocorgj`otjs, ijv, phlçiokos, rtowhcpoths, chlxljths, hpc+ SH @HDGPJ= Cxjk`o coartjaos `gcfos dghkhs+ SH JCTH@GPJ= Cxjk`o sh yhk`hk los dghkhs jkphs ahkcgokj`os+ SJL@O @HX@OT= Thrthshkpj hl yjlot `h los dghkhs hk hvgsphkcgj+
::+ GKSPJLJCGOKHS THRTHSHKPJ= Los dghkhs j`osj`os jl gkaxhdlh w zxh xpglg}jaos rjtj `hshkyolyhtkos hk lj harthsj+ Rot hmharlo, hspjkphtájs, yg`tghtjs, cjtphl lxagkoso, chkptjlhs phlhiókgcjs, phlhiókgcjs, jljtajs, hzxgros `h thitgehtjcgók+ SH @HDGPJ= Cxjk`o coartjaos `gcfos dghkhs+ SH JCTH@GPJ= Cxjk`o sh yhk`hk los dghkhs jkphs ahkcgokj`os+ SJL@O @HX@OT= Thrthshkpj hl yjlot `h ljs Gkspjljcgokhs hk hvgsphkcgj+
:4+ HZXGROS @H COARXPJCGÓK THRTHSHKPJ= Ljs coarxpj`otjs x optos rhtgiçtgcos+ &Garthsotjs, scjkkht, aokgpot, phclj`o, aoxsh, etjdj`otj `h C`, hpc+ SH @HDGPJ= Cxjk`o coartjaos `gcfos dghkhs+ SH JCTH@GPJ= Cxjk`o sh yhk`hk los dghkhs jkphs ahkcgokj`os o lh `jaos `h d jmj+ SJL@O @HX@OT= Thrthshkpj hl yjlot `h los hzxgros `h Coarxpjcgók hk hvgsphkcgj+
Ajtgchl Yjgtolhppg
Rêegkj 3:
CXHKPJS @H RJSGYO= :+ JCTHH@OTHS THRTHSHKPJ= Rhtsokjs j zxghkhs `hdhaos `gkhto `h rjljdtj &igj`o'+ SH JCTH@GPJ= Cxjk`o zxh`jaos `hdghk`o rot coartjs & ko ahtcj`htájs ' hk cxhkpj cottghkph &igj`o' sgk `ocxahkpjt o rtçspjaos thcgdg`os+ SH @HDGPJ= Cxjk`o rjejaos o `ocxahkpjaos lj `hx`j+ SJL@O JCTHH@OT= Thrthshkpj hl garotph hk `hx`j zxh phkhaos+
4+ RTOYHH@OTHS THRTHSHKPJ= J ljs rhtsokjs zxh j zxghkhs lhs `hdhaos `gkhto hk cxhkpj cottghkph &igj`o' rot fjdhtlhs coartj`o ahtcj`htájs + SH JCTH@GPJ= Cxjk`o `hdhaos ahtcj`htájs rot coartjs hihcpxj`js hk cxhkpj cottghkph &igj`o' SH @HDGPJ= Cxjk`o rjejaos o `ocxahkpjaos lj `hx`j+ SJL@O JCTHH@OT= Thrthshkpj hl garotph `h lj `hx`j rot coartj `h ahtcj`htájs hk cxhkpj cottghkph+
3+ @OCXAHKPOS J RJEJT THRTHSHKPJ= Los Rjejtçs `h kxhsptj igtaj hkpthej`os j phtchtos w zxh `hdhthaos rjejt cxjk`o llhexh hl yhkcgaghkpo+ y hkcgaghkpo+ SH JCTH@GPJ= Cxjk`o igtajaos xk Rjejtç+ SH @HDGPJ= Cxjk`o rjejaos o thkoyjaos t hkoyjaos xk `ocxahkpo+ SJL@O JCTHH@OT= Thrthshkpj hl garotph `h `h los Rjejtçs zxh `hdhaos rjejt jýk ko yhkcg`os+
Ajtgchl Yjgtolhppg
Rêegkj 34
Ljs cxhkpjs `h Thsxlpj`o sh `gyg`hk hk=
THSXLPJ@O ROSGPGYO &O EJKJKCGJ' = Thrthshkpjk ejkjkcgjs, dhkhigcgos o xpglg`j`hs+
THSXLPJ@O KHEJPGYO &O RÇT@G@J'= Thrthshkpjk ejspos, rçt`g`js o zxhdtjkpos+
:+ YHKPJS
:+ JLZXGLHTHS RHT@G@OS
4+ GKPHTHSHS EJKJ@OS
4+ GKPHTHSHS RHT@G@OS
3+ JLZXGLHTHS EJKJ@OS
3+ EJSPOS EHKHTJLHS
0+ @HSCXHKPOS ODPHKG@OS
0+ ILHPHS W JCJTTHOS
8+ COAGSGOKHS EJKJ@JS
8+ COAGSGOKHS RHT@G@JS 9+@HSCXHKPOS CH@G@OS
Ajtgchl Yjgtolhppg
Rêegkj 33
CXHKPJS @H EJKJKCGJ= E JKJKCGJ= :+ YHKPJS THRTHSHKPJ= THRTHSHKPJ= Hl garotph `h ljs ahtcj`htájs zxh yhk`gaos+ SH JCTH@GPJ= JCTH@GPJ= Rot ljs yhkpjs hihcpxj`js+ SJL@O JCTHH@OT= JCTHH@OT= Thrthshkpj hl garotph `h ljs yhkpjs thjlg}j`js `xtjkph hl hmhtcgcgo+
4+ GKPHTHSHS EJKJ@OS THRTHSHKPJ= THRTHSHKPJ= Hl thcjteo zxh lhs codtjaos j kxhsptos clghkphs o `hx`oths rot los rjeos ixhtj `h pçtagko o rtçspjaos `h `gkhto opotej`os+ Pjadgçk `hkoagkj`j Gkphthshs Odphkg`os o Codtj`os+ SH JCTH@GPJ= JCTH@GPJ= Cxjk`o codtjaos hl Gkphtçs+ SJL@O JCTHH@OT= JCTHH@OT= Thrthshkpj lj ejkjkcgj rot gkphthshs j kxhspto ijyot+
3+ JLZXGLHTHS EJKJ@OS THRTHSHKPJ= THRTHSHKPJ= Hl garotph zxh codtjaos j phtchtos rot xsjt dghkhs axhdlhs o gkaxhdlhs `h kxhsptj rtorgh`j`, `xtjkph xk pgharo `hphtagkj`o+ Pjadgçk `hkoagkj`j Jlzxglhths Odphkg`os o Codtj`os+ SH JCTH@GPJ= JCTH@GPJ= Cxjk`o sh codtj hl Jlzxglht+ SJL@O JCTHH@OT= JCTHH@OT= Thrthshkpj lj ejkjkcgj rot jlzxglhths j kxhspto ijyot+
0+ @HSCXHKPOS ODPHKG@OS THRTHSHKPJ= THRTHSHKPJ= Lj thdjmj hk hl rthcgo `h ljs ahtcj`htájs o dghkhs zxh kos fjchk+ Pjadgçk `hkoagkj`j @hscxhkpos Ejkj`os+ SH JCTH@GPJ= JCTH@GPJ= Cxjk`o kos opotejk hl `hscxhkpo+ SJL@O JCTHH@OT= JCTHH@OT= Thrthshkpj lj ejkjkcgj rot los `hscxhkpos odphkg`os+ odphkg`os+
8+ COAGSGOKHS EJKJ@JS THRTHSHKPJ= THRTHSHKPJ= Thptgdxcgók zxh cotthsrok`h rot shtygcgos rthspj`os+ Pjadgçk `hkoagkj`j Coagsgokhs Odphkg`js o Codtj`js+ SH JCTH@GPJ= JCTH@GPJ= Rot ljs yhkpjs hihcpxj`js+ SJL@O JCTHH@OT= JCTHH@OT= Thrthshkpj hl garotph `h ljs yhkpjs thjlg}j`js `xtjkph hl hmhtcgcgo+
CXHKPJS @H RÇT@G@J= :+ JLZXGLHTHS RHT@G@OS THRTHSHKPJ= THRTHSHKPJ= Hl garotph zxh rjejaos rjejaos j phtchtos rot xsjt dghkhs axhdlhs axhdlhs o gkaxhdlhs zxh ko sok `h kxhsptj rtorgh`j`, `xtjkph xk pgharo `hphtagkj`o+ Pjadgçk `hkoagkj`j Jlzxglhths Rjej`os o Ch`g`os+ SH @HDGPJ= @HDGPJ= Cxjk`o sh rjej hl jlzxglht+ SJL@O @HX@OT= @HX@OT= Thrthshkpj lj rçt`g`j sxitg`j rot los jlzxglhths rjej`os+
Ajtgchl Yjgtolhppg
Rêegkj 30
4+ GKPHTHSHS RHT@G@OS THRTHSHKPJ= THRTHSHKPJ= hl thcjteo zxh kos codtjk rot rjeos ixhtj `h pçtagko o rtçspjaos solgcgpj`os+ SH @HDGPJ= @HDGPJ= Cxjk`o sh rjej hl gkphtçs+ SJL@O @HX@OT= @HX@OT= Thrthshkpj lj rçt`g`j rçt`g`j sxitg`j rot los gkphthshs rjej`os+
3+ EJSPOS EHKHTJLHS THRTHSHKPJ= THRTHSHKPJ= Los ejspos `h djmo garotph hk po`o coahtcgo+ Rot hmharlo rjrhlhs, jtpácxlos `h lgargh}j, lx}+ Hk cjso zxh los shtygcgos `h lx}, ejs o phlçioko cotthsrok`jk j garotphs hlhyj`os w zxh phkejk gkcg`hkcgj sgekgigcjpgyj hk hl rtochso `h rto`xccgók, sh jcokshmj gk`gyg`xjlg}jt hk xkj cxhkpj rtorgj+ SH @HDGPJ= @HDGPJ= Cxjk`o sh rto`xchk `gcfos ejspos+ SJL@O @HX@OT= @HX@OT= Thrthshkpj lj rçt`g`j sxitg`j rot los ejspos rjej`os+
0+ ILHPHS W JCJTTHOS THRTHSHKPJ= THRTHSHKPJ= Hl garotph zxh jdokjaos rot hl ptjksrotph &ilhph', cjtej w `hscjtej &jcjttho' `h ahtcj`htáj o dghkhs j xkj harthsj `h ptjksrotph+ SH @HDGPJ= @HDGPJ= Cxjk`o sh rjej hl ilhph+ SJL@O @HX@OT= @HX@OT= Thrthshkpj lj rçt`g`j sxitg`j rot los ilhphs rjej`os+
8+ COAGSGOKHS RHT@G@JS THRTHSHKPJ= THRTHSHKPJ= lj thptgdxcgók jdokj`j j yhk`h`oths, coagsgokgspjs, hpc+ Rot pjthjs zxh fhaos hkcjtej`o+ Pjadgçk `hkoagkj`j Coagsgokhs Rjej`js o Ch`g`js+ SH @HDGPJ= @HDGPJ= Cxjk`o sh rjej lj coagsgók+ SJL@O @HX@OT= @HX@OT= Thrthshkpj lj rçt`g`j sxitg`j rot los coagsgokhs rjej`js+
9+ @HSCXHKPOS CH@G@OS THRTHSHKPJ= THRTHSHKPJ= Lj thdjmj hk hl rthcgo `h ljs ahtcj`htájs zxh kosoptos hihcpxjaos j kxhsptos clghkphs+ Pjadgçk `hkoagkj`j @hscxhkpos Opotej`os o Rht`g`os+ SH @HDGPJ= @HDGPJ= Cxjk`o cokch`haos hl `hscxhkpo+ SJL@O @HX@OT= @HX@OT= Thrthshkpj lj rçt`g`j sxitg`j rot hl `hscxhkpo opotej`o+
Ajtgchl Yjgtolhppg
Rêegkj 38
CLJSHS @H YJTGJCGOKHS
RHTAXPJPGYJS
AO@GIGCJPGYJS
YJTGJCGOKHS RHTAXPJPGYJS Ljs yjtgjcgokhs Rhtaxpjpgyjs sok jzxhlljs orhtjcgokhs zxh thjlg}j xk coahtcgjkph+ coahtcgjkph+ Hspjs orhtjcgokhs orhtjcgokhs ko jxahkpjk kg `gsagkxwhk hl cjrgpjl Hk hspjs Yjtgjcgokhs gkphtyghkhk Cxhkpjs Rjptgaokgjlhs YJTGJCGOKHS AO@GIGCJPGYJS Ljs Yjtgjcgokhs Ao`gigcjpgyjs sok orhtjcgokhs coahtcgjlhs zxh jxahkpjk o `gsagkxwhk hl Cjrgpjl `h lj harthsj, otgegkj`js rot xkj Rht`g`j o xkj Ejkjkcgj+ Hk hspjs Yjtgjcgokhs gkphtyghkhk Cxhkpjs Rjptgaokgjlhs w Cxhkpjs `h Thsxlpj`o
Coarto xk hsctgpotgo rot $:422, sh rjej hk hihcpgyo &.J' Axhdlhs w ýpglhs
:422
&!J' Cjmj
:422
YJTGJCGÓK RHTAXPJPGYJ
Coarto Ahtcj`htájs rot $4822 w ljs zxh`o `hdghk`o ` hdghk`o &.J' Ahtcj`htájs 4822 YJTGJCGÓK RHTAXPJPGYJ &.R' Rtoyhh`oths 4822
Ajtgchl Yjgtolhppg
Rêegkj 39
Codto xkj Coagsgók hk hihcpgyo rot $822 &.J' Cjmj
822
&E' Coagsgokhs ejkj`js 822
YJTGJCGÓK AO@GIGCJPGYJ
Rjeo xkj Coagsgók hk hihcpgyo rot $822 &!J' Cjmj
822
&Rht`' Coagsgokhs Rht`g`js 822
YJTGJCGÓK AO@GIGCJPGYJ
LJ G@HJ @H XKJ HARTHSJ Rêegkj 4 IXHKPHS @H THEGSPTJCGÓK= THEGSPTJCGÓK= @OCXAHKPOS COAHTCGJLHS COAHTCGJLHS Rêegkj 9 DOKGIGCJCGÓK, @HSCXHKPO+ @HSCXHKPO+ GKPHTÇS SGARLH SGARLH W COARXHSPO Rêegkj 42 HL RJPTGAOKGO Rêegkj 40 YJTGJCGOKHS RJPTGAOKGJLHS RJPTGAOKGJLHS Rêegkj 39
Ajtgchl Yjgtolhppg
Rêegkj 35
