W@NK ;
Yrdgujtds y s`rvljlds pdstkb`s (drglmkrlds y r`olstrkgds)
S`h`r`mjlks b`olsbktlvks
B`y :39;0, g` ; g` djtucr`, g`b Yrdj`glnl`mtd Kgnlmlstrktlvd Jdnñm g` bks Kgnlmlstrkjldm`s Yñcbljks
Clcbldorkhîk
S`obkn`mtd r`bktlvd k @mvîds g` Jdrr`spdmg`mjlk g` bk Pmlúm Ydstkb Pmlv`rskb (PYP)
_`corkhîk
www.jdrr`ds.`s Drlo`m g` bds gdjun`mtds `mbkzkgds1 ettps1//www.cd`.`s. H`jek g` jdmsubtk kcrlb 39;5
Dca`tlvds
Lg`mtlhljkr juëb`s sdm bds prlmjlpkb`s prdgujtds y s`rvljlds pdstkb`s dhr`jlgds pdr bk Zdjl`gkg @stktkb g` Jdrr`ds y W`bìorkhds
Yrdgujtds y s`rvljlds pdstkb`s
;:
`gltdrlkb } j`p
;. Z@SXLJLDZ Z @SXLJLDZ G@ JDNPMLJKJ JDNPMLJKJLÚM. LÚM. LMWSDGPJJ LMWSDGPJJLÚM LÚM Jdrr`ds elstúrljkn`mt` ek r`kblzkgd vkrlks korupkjldm`s g` sus prdgujtds, g`p`mgl`mgd g` bks glstlmtks dh`rtks. G`mtrd g`b prln`r t`nk g` bk jdmvdjktdrl jdmvdjktdrlkk ‒Yrdgujtds y s`rvljlds pdstkb`s„ pdg`nds `mjdmtrkr juktrd orupds glh`r`mjlkgds, qu` sdm1 s`rvljlds g` jdnumljkjlúm, s`rvljlds g` nkrf`tlmo, pucbljkjldm`s y s`rvljlds hlmkmjl`rds. - Z`rvljlds g` jdnumljkjlúm1 k `st` orupd p`rt`m`j`m bds bds s`rvljlds trkgljldmkb`s g` Jdrr`ds, `std `s, bks jkrtks `m sus glstlmtks ndgkblgkg`s (uro`mt`s, j`rtlhljkgks) y bks mdtlhljkjldm`s. Kslnlsnd, s` lmjbuy`m tknclìm dtrks hdrnks g` jdnumljkjlúm `sjrltk jdnd sdm `b Curdhkx y W`b`orknk y, pdr ñbtlnd, bk Xkblak y `b J`jdorknk. Wdgds `stds prdgujtds `stëm korupkgds g`mtrd g` bks tkrlhks g` 39;5. Bds s`rvljlds pdstkb`s dh`rtkgds k mlv`b mkjldmkb s` `mtl`mg`m loukbn`mt` pkrk Kmgdrrk (`xj`ptd mdtlhljkjlúm) y bds `mvîds jdm g`stlmd Olcrkbtkr s` `mtl`mg`m g`mtrd g` bk Qdmk ; - Z`rvljlds g` Nkrf`tlmo. Jdrr`ds Glr`jtd1 sdm tdgds bds prdgujtds g`stlmkgds k bk prdndjlúm y v`mtk. @st` orupd `stë jdnpu`std pdr bks glstlmtks ndgkblgkg`s g` pucbljdrr`d, bds s`rvljlds g` lmhdrnkjlúm (cks`s g` gktds, s`on`mtkjlúm, `tj.) - Yucbljkjldm`s1 sdm tkmtd bks pucbljkjldm`s p`rlúgljks jdnd bds blcrds qu` Jdrr`ds glstrlcuy` k mlv`b mkjldmkb ` lmt`rmkjldmkb - Z`rvljlds hlmkmjl`rds1 hlmkmjl`rds1 s` trktk trktk g` bds glstlmtds tlpds g` olrd mkjldmkb`s mkjldmkb`s ` lmt`rmkjldmkb`s. @b mu`vd s`rvljld g` Jdrr`ds Jkse y `b ‒_`st`r Pmldm„ hdrnkm `b jdmaumtd g` prdgujtds pkrk r`kblzkr `mvîds d r`j`pjlúm g` glm`rd pdr pkrt` g` bds jbl`mt`s g` Jdrr`ds @b `stugld g`b t`nk s` ekrë sloul`mgd `st` drg`m.
;.; ;. ; JKSWK DSG LM KS LK K. G`hlmljlúm Z`rë jkrtk drglmkrlk tdgd `mvîd j`rrkgd, juyd jdmt`mlgd md s` lmglqu` ml pu`gk jdmdj`rs`, ksî jdnd tdgk jdnumljkjlúm nkt`rlkblzkgk `m hdrnk `sjrltk sdcr` sdpdrt` hîsljd g` jukbqul`r mkturkb`zk, qu` t`mok jkrëjt`r kjtukb y p`rsdmkb. Bk Jkrtk y bk Wkra`tk Ydstkb, ekstk 3 flbdorknds g` p`sd, hdrnkm pkrt` g`b Z`rvljld Ydstkb Pmlv`rskb qu` ek g` pr`stkrs` g` hdrnk p`rnkm`mt` `m tdgd `b t`rrltdrld mkjldmkb y k um pr`jld ks`qulcb` pkrk tdgds bds usukrlds, y qu` lmjbuy` bk pr`stkjlúm g` bds s`rvljlds kjj`sdrlds g` j`rtlhljkgd y vkbdr g`jbkrkgd. @m tdgd jksd, t`mgrëm bk jdmslg`rkjlúm g` ‒jkrtk„, bds `mvîds g` r`jlcds, hkjturks, `stkgds hlmkmjl`rds y dtrds gdjun`mtds g` m`odjld jdm n`mska`s qu` md s`km lgìmtljds. Jdrr`ds okrkmtlzk bk jdmhlg`mjlkblgkg y hlkclblgkg `m bk `mtr`ok `m `b gdnljlbld g`b g`stlmktkrld.
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Jkrtk drglmkrlk
W`nk ;
`gltdrlkb } j`p
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk y Kmgdrrk - Lmt`rmkjldmkb1 ¿ Qdmk ; - @urdpk, lmjbulgk Ord`mbkmglk ¿ Qdmk 3 - S`std g` pkîs`s c. Ybkzds - Bdjkb1 ; gîk eëclb - Yrdvlmjlkb1 3 gîks eëclb`s - Mkjldmkb1 : gîks eëclb`s - @urdpk1 g` 3 k 7 gîks eëclb`s - S`std g` g`stlmds1 s`oñm pkîs j. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd @b jbl`mt` pu`g` utlblzkr sdcr`s y `nckbka`s qu` p`rnltkm okrkmtlzkr bk lmt`orlgkg g`b jdmt`mlgd. @m `st` s`mtlgd, Jdrr`ds dhr`j` umk knpblk oknk g` ndg`bds g` `nckbka`s kgkptkgds k bks m`j`slgkg`s g`b jbl`mt`1 sdcr`s, jkaks, pr`pkokgds, `tj. Pmk v`z j`rrkgd `b `mvîd, bds gktds g`b r`nlt`mt` y g`stlmktkrld g`c`m lr `m buokr vlslcb` sdcr` `b `nckbka`. g. @nckbka` @m hdrnk g` sdcr`/jkak/tucd s dcr`/jkak/tucd d rdbbd qu` okrkmtlj` bk lmt`orlgkg g`b jdmt`mlgd. `. Y`sd Jkrtk ekstk 3 fo h. Gln`msldm`s - Nëxlnks1 ¿ Zdcr`/Jkak B + K + K > <9 jn slm qu` bk bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 G > ;97 ;97 jn, slm qu` bk nkydr nkydr `xj`gk g` <9 jn - Nîmlnks1 ¿ Zdcr`/Jkak ;7 x < jn ¿ Sdbbd B + 3 G >;? jn, slm qu` bk nkydr s`k lmh`rldr lmh`rldr k ;9 ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`m jlrjubkr jdm umk `tlqu`tk g` ;9 x ? jn `m bk qu` hlour` bk glr`jjlúm y `b hrkmqu`d. o. Dpjldm`s Jdmtrktd/ slm jdmtrktd.
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
e. Z`rvljlds kgljldmkb`s MKJLDMKB S`jdolgk k gdnljlbld (jdm jdmtrktd) Y`tljlúm g` g`vdbujlúm, ndglhljkjlúm d jdrr`jjlúm g` glr`jjlúm pdstkb pdr `b r`nlt`mt` O`stlúm g` lmhdrnkjlúm g` g`vdbujldm`s (jdm jdmtrktd)
LMW@SMKJLDMKB S`jdolgk k gdnljlbld (jdm jdmtrktd) Y`tljlúm g` r``xp`gljlúm pdr `b r`nlt`mt` (s`oñm pkîs) Y`tljlúm g` g`vdbujlúm d ndglhljkjlúm g` glr`jjlúm (s`oñm pkîs)
l. Wkrlhks y cdmlhljkjldm`s Zdm bks `stkcb`jlgks pkrk `stds prdgujtds, jdm pdslclblgkg g` cdmlhljkjlúm s`oñm kju`rgds. Bks jkrtks drglmkrlks mkjldmkb`s jdnd lmt`rmkjldmkb`s tl`m`m bks sloul`mt`s `sjkbks g` p`sds k bk edrk g` `stkcb`j`r bks tkrlhks1 Ekstk 39 orknds mdrnkblzkgk mdrnkblzkgkss Nës g` 39 orknds ekstk 09 orknds (lmjbuy` ekstk bds 39 orknds slm mdrnkblzkr) Nës g` 09 orknds ekstk ;99 orknds Nës g` ;99 orknds ekstk 099 orknds Nës g` 099 orknds ekstk ;.999 orknds Nës g` ;.999 orknds ekstk 3.999 orknds
a. Hdrnks g` pkod Z` p`rnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. @m pkrtljubkr, bds slst`nks g` hrkmqu`d pdgrëm s`r1 - Z`bbds - Z`bbds/@stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d `b`jtrúmljd (DYX) - Yr`hrkmqu`kgd - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd - Hrkmqu`d `m g`stlmd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wrkmspdrt` Wrkmspdrt ` - Mkjldmkb1 cësljd - Lmt`rmkjldmkb1 prldrltkrld c. Jrlt`rlds g` s`b`jjlúm - Hlkclblgkg - Yr`jld
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W`nk ;
`gltdrlkb } j`p
j. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Yrdh`sldmkb`s - Yyn`s - Lmstltujldm`s pñcbljks y prlvkgks - Z`jtdr`s g`1 ckmjk, glstrlcujlúm, s`ourds, `tj.
;.3 ;. 3 ZD CS@ YS@H SKM [P@K GD - JKSWK K. G`hlmljlúm Bds sdcr`s pr`hrkmqu`kgds-jkrtk sdm prdgujtds qu` lmjbuy`m `b sdcr` nës `b hrkmqu`d g`b `mvîd y qu` p`rnlt`m bk r`nlslúm pdr jdrr`d g` jukbqul`r gdjun`mtd d n`rjkmjîk juyk jlrjubkjlúm md `stì prdelclgk, jdm um bînlt` g` p`sd hlakgd pr`vlkn`mt` y jdm bks okrkmtîks y jkblgkg g` bds prdgujtds g` bîm`k cësljk.
Zdcr`s Yr`hrkmqu`kgds
Bds sdcr` pr`hrkmqu`kgds-jkrtk s` jdn`rjlkblzkm jdnd umk hdrnk júndgk y prëjtljk g` `mvlkr umk jkrtk. @m prlmjlpld, su usd `s pkrk `mvîds drglmkrlds mkjldmkb`s, sl cl`m kcdmkmgd bk glh`r`mjlk pu`g` uskrs` pkrk dtrds prdgujtds. Hkcrljkgds `m pkp`b g` kbtk jkblgkg y jdm `b slomd g` h rkmqu`d, slm vkbdr hkjlkb, md jkgujkm `m su usd. @b sdcr` bb`vk lmjdrpdrkgd `m su jucl`rtk um slomd g` hrkmqu`d slm vkbdr hkjlkb, pdr bd qu` su vkblg`z `s p`rnkm`mt`, jukbqul`rk qu` s`k bk `vdbujlúm pdst`rldr g` bk tkrlhk pkrk `st` tlpd g` `mvîds.
@xlst`m gds tlpds1 cësljds ` lbustrkgds.
Yrdgujtds y s`rvljlds pdstkb`s
;?
`gltdrlkb } j`p
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb ` lmt`rmkjldmkb (kcdmkgd glh`r`mjlk g` hrkmqu`d) c. Y`sd - Ndg`bds kn`rljkmds y jukgrkgd ekstk 39 o - Ndg`bd GLM K0 ekstk ;99 o j. Gln`msldm`s - Ndg`bd kn`rljkmd ;;9 x 330 nn - Ndg`bd kn`rljkmd jdm v`mtkmk ;;9 x 330 nn - Ndg`bd jukgrkgd ;39 x ;?8 nn - Ndg`bd GLM K0 ;<9 x 309 nn g. Yr`stkjldm`s g` vkbdr kûkglgd Zl cl`m `b prdgujtd `stë glrlolgd kb s`rvljld drglmkrld g` bîm`k cësljk mkjldmkb, s` pdgrëm kgnltlr `mvîds g` tdgks bks jbks`s y ndgkblgkg`s g`b prdgujtd jkrtk, pr`vld kcdmd pdr `b jbl`mt` g` bk tkrlhk jdnpb`n`mtkrlk jdrr`spdmgl`mt` jdrr`spdmgl`mt` k bk jbks` d ndgkblgkg sdbljltkgk. `. Zlst`nks g` hrkmqu`d Yr`hrkmqu`kgd. h. Hdrnk g` pkod @m v`mtkmlbbk.
J. @b`n`mtds glh`r`mjlkgdr`s k. Okrkmtîks kgljldmkb`s Zdm bks jdrr`spdmgl`mt`s k bds vkbdr`s kûkglgds qu` lmjdrpdr`m jrlt`rlds g` s`b`jjlúm, jdndglgkg y hkjlblgkg g` usd. c. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Y`qu`ûks `npr`sks y jdn`rjlkmt`s - Wurlstks - Jdb`jjldmlstks hlbktìbljds - Edt`b`s
;.: ;. : WKSA @WK YD YDZWKB ZWKB K. G`hlmljlúm Bk tkra`tk pdstkb s` g`hlm` jdnd tdgk pl`zk r`jtkmoubkr g` jkrtublmk jdmslst`mt` d nkt`rlkb slnlbkr, bb`v` d md `b tîtubd g` tkra`tk pdstkb, qu` jlrjub` kb g`sjucl`rtd y qu` jdmt`mok um n`mska` g` jkrëjt`r kjtukb y p`rsdmkb.
;5
W`nk ;
`gltdrlkb } j`p
Bk lmgljkjlúm g`b tìrnlmd ‒tkra`tk pdstkb„ `m bds `mvîds lmglvlgukb`s lnpbljk kutdnëtljkn`mt` kutdnëtljkn`mt` `stk jbkslhljkjlúm pdstkb, kumqu` `b dca`td jdrr`spdmgl`mt` jkr`zjk g` t`xtd kjtukb y p`rsdmkb.
Wkra`tk Ydstkb
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk y Kmgdrrk - Lmt`rmkjldmkb1 ¿ Qdmk ; - @urdpk, lmjbulgk Ord`mbkmglk ¿ Qdmk 3 - S`std g` pkîs`s c. Ybkzd - Bdjkb1 ; gîk eëclb - Yrdvlmjlkb1 3 gîks eëclb`s - Mkjldmkb1 : gîks eëclb`s - @urdpk1 g` 3 k 7 gîks eëclb`s - S`std g` g`stlmds1 s`oñm pkîs j. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Jkrtublmks jdmslst`mt`s. g. Y`sd Ekstk 39 o `. Gln`msldm`s - Nëxlnks1 Bkrod 3:,0 jn x ;3 jn kmjed. - Nîmlnks1 bkrod ;7 jn x < jn kmjed. @sp`sdr nîmlnd g` 0 nn
Yrdgujtds y s`rvljlds pdstkb`s
;<
`gltdrlkb } j`p
h. Yr`stkjldm`s g` vkbdr kûkglgd MKJLDMKB J`rtlhljkgk* Kvlsd g` r`jlcd* S`jdolgk k gdnljlbld (jdm jdmtrktd) Y`tljlúm g` g`vdbujlúm, ndglhljkjlúm d jdrr`jjlúm g` glr`jjlúm pdstkb pdr `b r`nlt`mt` O`stlúm g` lmhdrnkjlúm g` g`vdbujldm`s (jdm jdmtrktd)
LMW@SMKJLDMKB J`rtlhljkgk* Kvlsd g` r`jlcd* S`jdolgk k gdnljlbld (jdm jdmtrktd) Y`tljlúm g` r``xp`gljlúm pdr `b r`nlt`mt` (s`oñm pkîs) Y`tljlúm g` g`vdbujlúm d ndglhljkjlúm g` glr`jjlúm (s`oñm pkîs)
*Kumqu` o`m`rkbn`mt` md s` uskm.
o. Wkrlhks y cdmlhljkjldm`s Bks `stkcb`jlgks pkrk `stds prdgujtds jdm pdslclblgkg g` cdmlhljkjlúm, s`oñm kju`rgds. e. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d pdslcb`s sdm1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d `b`jtrúmljd (DYX) - Yr`hrkmqu`kgd - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd - Hrkmqu`d `m G`stlmd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Okrkmtîks kgljldmkb`s @m jksd g` pìrglgk d `xtrkvîd, jukmgd vk j`rtlhljkgk, o`m`rk `b g`r`jed k umk lmg`nmlzkjlúm pdr umk jkmtlgkg hlak, sl`mgd bk nlsnk qu` bk g` bk jkrtk j`rtlhljkgk. c. Jrlt`rlds g` s`b`jjlúm - Jdndglgkg - Hlkclblgkg - Yr`jld j. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Wurlstks - Edt`b`s - Ko`mjlks / Jr`ktlvds
39
W`nk ;
`gltdrlkb } j`p
;.7 ;. 7 WKSA@ WK YDZWKB YS@H SKM [P@K GK K. G`hlmljlúm Bks tkra`tks pdstkb`s pr`hrkmqu`kgks sdm tkra`tks pdstkb`s qu` bb`vkm `b hrkmqu`d lnpr`sd. @b slomd g` hrkmqu`d md lmjbuy` vkbdr hkjlkb, sdbd umk b`trk qu` lmgljk `b `qulvkb`mt` g` bk tkrlhk g` um ëncltd g` jlrjubkjlúm. Zu vkblg`z `s p`rnkm`mt`, jukbqul`rk qu` s`k bk `vdbujlúm pdst`rldr g` bk tkrlhk pkrk `st` tlpd g` `mvîds, y g`c` r`jkbjkrs` qu` jlrjubkm `xjbuslvkn`mt` jdm jkrëjt`r drglmkrld.
Wkra`tk Ydstkb Yr`hrkmqu`kgk
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb ` lmt`rmkjldmkb. c. Y`sd Ekstk 09 o j. Yr`stkjldm`s g` vkbdr kûkglgd Md kgnlt`. g. Wkrlhks Z`rëm bks `stkcb`jlgks pkrk `st` prdgujtd, glh`r`mjlkmgd bks sloul`mt`s tkrlhks1
Yrdgujtds y s`rvljlds pdstkb`s
3;
`gltdrlkb } j`p
WKSLHK K
@mvîds g` n`mds g` 39 orknds mkjldmkb`s
WKSLHK K3
@mvîds g` n`mds g` 39 orknds md mdrnkblzkgds d n`mdr`s g` 09 orknds, kncds mkjldmkb`s
WKSLHK C
@mvîds g` n`mds g` 39 orknds mdrnkblzkgds k @urdpk (lmjbulgk Ord`mbkmglk)
WKSLHK J
@mvîds g` n`mds g` 39 orknds mdrnkblzkgds k jukbqul`r pkîs g`b numgd
`. Zlst`nks g` hrkmqu`d Yr`hrkmqu`kgd.
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Okrkmtîks kgljldmkb`s Md dhr`j`. c. Jrlt`rlds g` s`b`jjlúm Jdndglgkg y hkjlblgkg g` usd. j. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Wurlstks - Jdb`jjldmlstks hlbktìbljds - Edt`b`s
;.0 ;. 0 JKSWK J@SWL HL JKGK K. G`hlmljlúm Bk jkrtk j`rtlhljkgk s` utlblzk pkrk r`kblzkr `mvîds g` jdnumljkjldm`s `sp`jlkbn`mt` lnpdrtkmt`s k jukbqul`r pumtd, jdm bk s`ourlgkg g` qu` su trkmspdrt` s`rë jdmtrdbkgd y r`olstrkgd, y su `mtr`ok okrkmtlzkgk k gdnljlbld ckad hlrnk g`b g`stlmktkrld.
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk, Kmgdrrk - Lmt`rmkjldmkb1 ¿ Qdmk ; - @urdpk, lmjbulgk Ord`mbkmglk ¿ Qdmk 3 - S`std g` pkîs`s c. Ybkzd Bk `mtr`ok g`b <:% g` bds `mvîds s` bb`vk k jkcd `m : gîks eëclb`s `m tdgd `b t`rrltdrld mkjldmkb.
33
W`nk ;
`gltdrlkb } j`p
Bds pbkzds g` `mtr`ok (`m prdn`gld s`oñm drlo`m / g`stlmd, pkrk `mvîds g`pdsltkgds kmt`s g` bks ;8199 edrks `m dhljlmks jdm turmd g` tkrg` d ;71:9 edrks `m dhljlmks jdm edrkrld súbd g` nkûkmk) sdm1 - Bdjkb1 ; gîk eëclb. - Yrdvlmjlkb1 3 gîks eëclb`s. - Mkjldmkb1 : gîks eëclb`s. - @urdpk1 g` 3 k 7 gîks eëclb`s. - S`std g` g`stlmds1 s`oñm pkîs.
j. @nckbka` Jdrr`ds pdm` k glspdsljlúm g` sus jbl`mt`s `m sus dhljlmks vkrlds ndg`bds g` sdcr`s (pkp`b, kjdbjekgds, s`nlrrîolgds) y `nckbka`s pkrk `b kg`jukgd kjdmgljldmknl`mtd g` bds `mvîds. g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Z` r`kblzkrë `m jukbqul`r `mvks` qu` okrkmtlj` bk lmt`orlgkg g`b jdmt`mlgd y p`rnltk bk lmjbuslúm g` bds gktds g` r`nlt`mt` y g`stlmktkrld, ksî jdnd bk lmjbuslúm g` bk `tlqu`tk g` júglod g` ckrrks. Bds sdcr`s md pu`g`m lr j`rrkgds jdm jlmtk kge`slvk ml pr`s`mtkr s`ûkb`s g` ekc`r slgd kcl`rtds y vu`btds k j`rrkr. Bds gktds g` r`nlt`mt` y g`stlmktkrl g`stlmktkrld d md pu`g`m lr `sjrltds k bëplz. @b gktd r`nlt`mt` `s dcbloktdrld skbvd `m bds j`rtlhljkgds glrlolgds k jdmjursds blt`rkrlds, `m `b qu` `b r`nlt`mt` sdbd hlourk `m `b N.;;K. @stds `mvîds g`c`rëm bb`vkr lmjdrpdrkgds, jdm pr`h`r`mjlk, `m bk pkrt` sup`rldr lzqul`rgk g`b kmv`rsd, umk `tlqu`tk lg`mtlhljktlvk g` `st` prdgujtd qu` g`c` lmjbulr, `mtr` dtrds, `b mñn`rd g` j`rtlhljkgd y `b júglod g` ckrrks.
`. Y`sd Ekstk 3 fo h. Gln`msldm`s - Nëxlnks1 ¿ Zdcr`/Jkak B + K + K > <9 jn, slm qu` bk bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 G > ;97 ;97 jn, slm qu` bk nkydr nkydr `xj`gk g` <9 jn - Nîmlnks1 ¿ Zdcr`/Jkak ;7 x < jn ¿ Sdbbd B + 3 G >;? jn, slm qu` bk nkydr s`k lmh`rldr lmh`rldr k ;9 ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`m jlrjubkr jdm umk `tlqu`tk g` ;9 x ? jn, `m bk qu` hlour` bk glr`jjlúm y `b hrkmqu`d (`stk `tlqu`tk md `s vëblgk pkrk `mvîds jdm Xkbdr G`jbkrkgd) G`jbkrkgd) o. Dpjldm`s Jdmtrktd / slm jdmtrktd.
Yrdgujtds y s`rvljlds pdstkb`s
3:
`gltdrlkb } j`p
e. Z`rvljlds kgljldmkb`s MKJLDMKB LMW@SMKJLDMKB - Kvlsd g` r`jlcd - Kvlsd g` r`jlcd - Y@@ 0 Ydstkb - Xkbdr G`jbkrkgd (:.999 `urds), lmt`rmkjldmkb s`oñm pkîs - `-KS (ckad jdmtrktd) - S``ncdbsd lnpdrt` nëxlnd s`oñm - Xkbdr G`jbkrkgd (:.999 `urds) pkîs - S``ncdbsd1 ;.999 `urds nëxlnd - O`stlúm GPK - Y`tljlúm g` g`vdbujlúm, ndglhljkjlúm d - @mtr`ok `m prdplk nkmd (s`oñm pkîs) jdrr`jjlúm g` glr`jjlúm mkjldmkb - Y`tljlúm g` r``xp`gljlúm (s`oñm pkîs) - J`rtlhljkjldm`s - Y`tljlúm g` g`vdbujlúm d ndglhljkjlúm - O`stlúm GPK g` glr`jjlúm - S`jdolgk k gdnljlbld (ckad jdmtrktd) - S`jdolgk k gdnljlbld (ckad jdmtrktd)
l. Wkrlhks y cdmlhljkjldm`s Z`rëm bks `stkcb`jlgks pkrk `stds prdgujtds, jdm pdslclblgkg g` cdmlhljkjlúm, s`oñm kju`rgds. Bks jkrtks j`rtlhljkgks mkjldmkb`s jdnd lmt`rmkjldmkb`s tl`m`m bks sloul`mt`s `sjkbks g` p`sds k bk edrk g` `stkcb`j`r bks tkrlhks1 Ekstk 39 orknds mdrnkblzkgk mdrnkblzkgkss Nës g` 39 orknds ekstk 09 orknds (lmjbuy` ekstk bds 39 orknds slm mdrnkblzkr) Nës g` 09 orknds ekstk ;99 orknds Nës g` ;99 orknds ekstk 099 orknds Nës g` 099 orknds ekstk ;.999 orknds Nës g` ;.999 orknds ekstk 3.999 orknds Bk tkrlhk g` bks jkrtks j`rtlhljkgks mkjldmkb`s ` lmt`rmkjldm`s s` jdnpdm`m g` bk tkrlhk jdnd jkrtk drglmkrlk nës dtrk g` g`r`jed g` j`rtlhljkgd.
a. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds `m `st` jksd s`rëm1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d `b`jtrúmljd (DYX) - Yr`hrkmqu`kgd-Y Yr`hrkmqu`kgd-Yr`pkokgds r`pkokgds (sdcr`s y jkaks jdm `b hrkmqu`d lmjbulgd `m pr`jld) pr`jld) - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd - Hrkmqu`d `m G`stlmd
37
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`gltdrlkb } j`p
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Okrkmtîks Okrkmtî ks Ydr pìrglgk d `xtrkvîd s` t`mgrë g`r`jed k umk lmg`nmlzkjlúm hlak Zl s` trktk g` vkbdr`s g`jbkrkgds, g`c`r`nds glstlmoulr bds sloul`mt`s supu`stds1 - Yìrglgk, `m `m juyd jksd jksd s` t`mgrë t`mgrë g`r`jed k umk lmg`nmlzkjlúm pdr bk jkmtlgkg g`jbkrkgk g`jbkrkgk - Yìrglgk pkrjlkb pkrjlkb d g`t`rldrd, qu` gkrë g`r`jed k p`rjlclr umk lmg`nmlzkjlúm lmg`nmlzkjlúm pdr bk bk pkrt` prdpdrjldmkb hkbtkmt` d g`t`rldrkgk - S``ncdbsd, `m juyd supu`std supu`std bk lmg`nmlzkjlúm `s loukb qu` pkrk `b j`rtlhljkgd j`rtlhljkgd sl bk pìrglgk s` prdguj` kmt`s g` bk `mtr`ok y, sl `b dca`td ek slgd `mtr`okgd, s` pdgrë r`jbknkr `b lnpdrt` g`b olrd c. Wrkmspdrt` Wrkmspdrt ` - Mkjldmkb1 r`g cësljk - Lmt`rmkjldmkb1 prldrltkrld j. Jrlt`rlds g` s`b`jjlúm - Hlkclblgkg - Yr`jld g. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Yrdh`sldmkb`s - Yyn`s - Lmstltujldm`s pñcbljks y prlvkgks - Z`jtdr`s g`1 ckmjk, glstrlcujlúm, s`ourds, `tj.
;.8 ;. 8 JKSWK J@SWL HL JKGK WKSLHK YBK MK @st` prdgujtd `s umk vkrlkmt` g` bks jkrtks j`rtlhljkgks. Zu prlmjlpkb ktrkjtlvd `s bk hkjlblgkg y jdndglgkg g` usd, ckstk jdm jdo`r um sdcr` g`b `xpdsltdr g` bk dhljlmk. @s g` bds prdgujtds bbknkgds ‒blcr` s`rvljld„, `s g`jlr, qu` umk v`z s` kgnlt`, s` gk g` kbtk `b prdgujtd y s` kcdmk, md `xlstl`mgd bk pdslclblgkg g` kgqulrlrbd pkrk um usd pdst`rldr. Jdm `stds prdgujtds `b jbl`mt` md t`mgrë qu` r`bb`mkr kcsdbutkn`mt` mkgk y pdgrë c`m`hljlkrs` g` bks v`mtkaks prdplks g` bk tkrlhk pbkmk, kb t`m`r k su glspdsljlúm umk dpjlúm pkqu`tlzkgk k um pr`jld hlad, jdmdjlgd g` kmt`nkmd y `xtr`nkgkn`mt` jdnp`tltlvd. @xlst`m gds v`rsldm`s, vëblgks pkrk ëncltd mkjldmkb1 JKSWKZ J@SWLHLJKGK G@ WKSLHK YBKMK JKSWK J@ J@SWLHLJKGK @Z @ZWËMGKS
JKSWK J@ J@SWLHLJKGK YS YS@NLPN
Ekstk 09 o Zdcr` g` ;83 x 33< nn
Ekstk ;99 o Zdcr` g` ;5< x 309 nn Z`ourd g` ;99 ₢ (lmjbulgd `m tkrlhk) Y@@ 0 Ydstkb (lmjbulgd `m tkrlhk)
Yrdgujtds y s`rvljlds pdstkb`s
30
`gltdrlkb } j`p
Jkrtk J`rtlhljkgks g` Wkrlhk Ybkmk
;.? ;. ? YS@YKOKGDZ J@SWLHL JKGDZ Zdm `nckbka`s qu` `m su pr`jld lmjbuy`m `b `mvîd j`rtlhljkgd. Zu prlmjlpkb ktrkjtlvd `s bk jdndglgkg pkrk `b jbl`mt`. Kboumds g` `bbds s` uskm `m `b Jknlmd g` Zkmtlkod pkrk bds p`r`orlmds qu` r`kblzkm jdnprks `m tl`mgks, g` `st` ndgd, pu`g` r`kblzkr sus `mvîds j`rtlhljkgds g` umk hdrnk júndgk. YSDGPJWD
Y@ZD NËULND
Jkak p`qu`ûk
; fo
Jkak n`glkmk
: fo
Jkak orkmg`
? fo
Zdcr` pr`pkrkgd KS
09 o
Zdcr` kjdbjekgd p`qu`ûd j`rtlhljkgd
399 o
Zdcr` kjdbjekgd orkmg` j`rtlhljkgd
099 o
Zdcr` s`nlrrîolgd p`qu`ûd
399 o
Zdcr` s`nlrrîolgd orkmg`
099 o
K. Ëncltd g` jlrjubkjlúm Mkjldmkb y Kmgdrrk.
C. Zlst`nks Zlst` nks g` hrkmqu`d Yr`pkokgd.
;.5 MDWLHLJKJLDM@Z K. G`hlmljlúm Bks mdtlhljkjldm`s jdmstltuy`m um prdgujtd lmgljkgd `xjbuslvkn`mt` pkrk drokmlsnds pñcbljds, `mtlgkg`s kgnlmlstrktlvks kgnlmlstrktlvks y augljlkb`s qu` m`j`slt`m t`m`r jdmstkmjlk g` qu` s` ek r`kblzkgd bk `mtr`ok g` sus jdnumljkjldm`s g` jkrëjt`r b`okb.
38
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`gltdrlkb } j`p
Zdm `mvîds j`rtlhljkgds (`mtr`ok ckad hlrnk) ` lmjbuy`m ekstk gds lmt`mtds g` `mtr`ok `m gdnljlbld. Zl `b prln`rd s` r`kblzú kmt`s g` bks ;0199 edrks, `b s`oumgd s`rë sl`npr` g`spuìs g` `sk edrk, jdm kb n`mds : edrks g` glh`r`mjlk jdm `b prln`rd (y vlj`v`rsk). @b s`oumgd lmt`mtd s`rë g`mtrd g` bds tr`s gîks sloul`mt`s kb prln`rd. G` `stk hdrnk, junpb`m bds r`qulsltds qu` `xlo` bk B`y :39;0 g`b Yrdj`glnl`mtd Kgnlmlstrktlvd Jdnñm g` bks Kgnlmlstrkjldm`s Yñcbljks qu` lmjbuy` tknclìm bds s`rvljlds kûkglgds g` pru`ck g` `mtr`ok jdnd okrkmtîk g` r`j`pjlúm, n`glkmt` kvlsd g` r`jlcd d pru`ck g` `mtr`ok `b`jtrúmljk (Y@@) y o`stlúm g` `mtr`ok g` mdtlhljkjldm`s. Bks mdtlhljkjldm`s umk v`z kvlskgks p`rnkm`j`m ? gîks eëclb`s `m Blstk g` Jdrr`ds k glspdsljlúm g`b jbl`mt` d p`rsdmk kutdrlzkgk.
k. Ëncltd @spkûk.
B`y :39;0, g` ; g` djtucr`, g`b Yrdj`glnl`mtd Kgnlmlstrktlvd Jdnñm g` bks Kgnlmlstrkjldm`s Yñcbljks
c. Ybkzd g` `mtr`ok Bk `mtr`ok g`b <:% g` bds `mvîds s` r`kblzk `m : gîks eëclb`s `m tdgd `b t`rrltdrld mkjldmkb. - Bdjkb1 ; gîk eëclb - Yrdvlmjlkb1 3 gîks eëclb`s - Mkjldmkb1 : gîks eëclb`s j. Y`sd / N`glgks Ekstk 3 fo g. Gln`msldm`s nëxlnks - Zdcr` d jkak1 jkak1 Bkrod + Kbtd + Kmjed Kmjed > <9 jn, slm qu` bk bk nkydr gln`mslúm gln`mslúm `xj`gk g` 89 jn - Sdbbd / tucd1 tucd1 Bkrod + 3 v`j`s `b glën`trd > ;97 jn, slm slm qu` bk nkydr nkydr gln`mslúm gln`mslúm `xj`gk g` <9 <9 jn `. Gln`msldm`s nîmlnks - Zdcr` d jkak1 ;7 x < jn - Sdbbd/tucd1 Bkrod Bkrod + 3 v`j`s `b glën`trd glën`trd > ;? ;? jn, slm qu` bk nkydr gln`mslúm s`k lmh`rldr k ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`rëm bb`vkr umk `tlqu`tk km`xk g` ;9 x ? jn `m bk qu` hlour` bk glr`jjlúm y `b hrkmqu`d. h. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd G`c`rë lmjbulrs` bk pkbkcrk «Mdtlhljkjlúm¶, y, g`ckad g` `bbk `m jkrkjt`r`s g` n`mdr tknkûd, `b kjtd k qu` s` r`hl`rk (jltkjlúm, r`qu`rlnl`mtd, r`sdbujlúm) y bk lmgljkjlúm «@xp`gl`mt` mñn.…¶ d jukbqul`r dtrk `xpr`slúm qu` lg`mtlhlqu` `b kjtd k mdtlhljkr. Jkgk `mvîd lrë lg`mtlhljkgd jdm umk `tlqu`tk kge`slvk qu` lmjbuy` um júglod g` ckrrks. Zl s` trktk g` umk mdtlhljkjlúm lmhdrnktlzkgk (MW), hlourkrë `m `b kmv`rsd g`b sdcr` y `m `b Kvlsd g` S`jlcd ‒MDWLHLJKJLÚM LMHDSNKWLQKGK„ jdm um júglod g` ckrrks jdm mñn`rd kbhkmunìrljd, `strujturk ZLJ@S. Wdgds bds `mvîds vkm kjdnpkûkgds g`b ndg`bd mdrnkblzkgd g` Kvlsd g` S`jlcd (skbvd bks qu` bb`v`m `-Kr). Jkgk r`n`sk bb`vk `b gdjun`mtd austlhljktlvd g` su kgnlslúm1 r`bkjlúm pdr gupbljkgd d hlje`rd. Zl sdm pdjds `mvîds, `b lnpr`sd g` kgnlslúm `s `b N-;;K. @b jbl`mt` pu`g` utlblzkr sdcr`s y `nckbka`s qu` p`rnltkm okrkmtlzkr bk lmt`orlgkg g`b jdmt`mlgd. @m `st` s`mtlgd, Jdrr`ds b` dhr`j` umk knpblk oknk g` ndg`bds g` `nckbka`s kgkptkgds k sus m`j`slgkg`s.
Yrdgujtds y s`rvljlds pdstkb`s
3?
`gltdrlkb } j`p
Bks mdtlhljkjldm`s AG (md r`olgks pdr bk B`y :39;0) bb`vkm `m `b kmv`rsd bds sloul`mt`s júglods lg`mtlhljktlvds g`b prdgujtd1 ∓ Júglod MA pkrk bks pr`pkrkgks nkmukbn`mt` ∓ Júglod MJ pkrk bks lmhdrnktlzkgks ∓ Júglod MH pr`rr`olstrkgks `m bk DX3
o. Z`rvljlds kgljldmkb`s MDWLHLJKJLDM@Z MDWLHLJKJLDM@Z KJP@SGD @ZY@JLKB - O`stlúm g` `mtr`ok g` Mdtlhljkjldm`s Bds g` bks mdtlhljkjldm`s `m o`m`rkb, nës1 - `-KS - Kvlsd g` r`jlcd - Mdtk g` jdrt`sîk - Y@@ 0 Ydstkb - S`tdrmd lmhdrnkjlúm - Y@@ ;9 Ydstkb (ckad jdmtrktd) - Jbkslhljkjlúm gdjun`mtds - Y@@ ;0 Ydstkb (ckad jdmtrktd) - Y`tljlúm g` g`vdbujlúm, ndglhljkjlúm d - W`rj`rk `mtr`ok drglmkrlk d uro`mt`. jdrr`jjlúm g` glr`jjlúm mkjldmkb - S`hu`rzd `mtr`ok n`glkmt` ZNZ. - S`jdolgk k gdnljlbld (ckad jdmtrktd) - Gloltkblzkjlú Gloltkblzkjlúm m g` gdjun`mtds y krjelvds `m KQ (;.999 KS)
C. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wkrlhks y cdmlhljkjldm`s Bk mu`vk r`oubkjlúm g` bks mdtlhljkjldm`s, trks bk `mtrkgk `m vlodr g` bk B`y :39;0, g` ; g` djtucr`, g`b Yrdj`glnl`mtd Kgnlmlstrktlvd Jdnñm g` bks Kgnlmlstrkjldm`s Yñcbljks, `stkcb`j` `m su krtîjubd 73 qu` `m jksd g` qu` `b prln`r lmt`mtd g` mdtlhljkjlúm s` ekyk r`kblzkgd r`kblzkgd kmt`s g` bks qulmj` edrks, `b s`oumgd lmt`mtd g`c`rë r`kblzkrs` g`spuìs g` bks qulmj` edrks y vlj`v`rsk, g`akmgd `m tdgd jksd kb n`mds um nkro`m g` glh`r`mjlk g` tr`s edrks `mtr` kncds lmt`mtds g` mdtlhljkjlúm. Ydr `st` ndtlvd, Jdrr`ds ek prdj`glgd k lmjr`n`mtkr bk tkrlhk g` vkbdr kûkglgd ‒o`stlúm g` `mtr`ok g` mdtlhljkjldm`s„ c. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds `m `st` jksd s`rëm1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d `b`jtrúmljd (DYX) - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd
J. ZLJ@S Bks @mtlgkg`s d Lmstltujldm`s qu` r`nlt`m r`n`sks nkslvks g` j`rtlhljkgds d mdtlhljkjldm`s y qu` pr`jls`m sdbujldm`s s`mjlbbks g` pr`s`mtkjlúm g` bds `mvîds, jdmgljldm`s g` `mtr`ok p`rsdmkblzkgk p`rsdmkblzkgkss `
35
W`nk ;
`gltdrlkb } j`p
lmhdrnkjlúm `b`jtrúmljk g` r`tdrmd, glspdm`m g` tdgks bks v`mtkaks qu` b` dhr`j` bk utlblzkjlúm g`b Zlst`nk g` Lmhdrnkjlúm y Jdmtrdb g` @mvîds S`olstrkgds (
[email protected].)1 jkblgkg g` bk lmhdrnkjlúm, nës rkplg`z g` r`spu`stk y nkydr jkpkjlgkg pkrk o`stldmkr `xp`gl`mt`s. @b s`rvljld g` mdtlhljkjldm`s ZLJ@S bb`vk lnpbîjltd `b Kvlsd g` S`jlcd (KS) d Y@@, austlhljkmt` lnpr`sd g` bk `mtr`ok g` bk mdtlhljkjlúm y bk O`stlúm g` @mtr`ok (3± lmt`mtd g` `mtr`ok k gdnljlbld s`oñm pr`sjrlpjldm`s b`okb`s y `b r`tdrmd g` lmhdrnkjlúm n`glkmt` lmt`rjkncld g` hlje`rds `b`jtrúmljds) N`glkmt` Kju`rgds @sp`jlkb`s, Jdrr`ds dhr`j` kg`nës s`rvljlds kgljldmkb`s jdnd um t`rj`r lmt`mtd g` `mtr`ok uro`mt`, d `m edrkrld g` tkrg`, y jdnpb`n`mtkrlk jdnpb`n`mtkrlkn`mt`, n`mt`, bk jbkslhljkjlúm y gloltkblzkjlúm g` bds KS. Bk lmhdrnkjlúm sdcr` bk `mtr`ok g` bks jkrtks j`rtlhljkgks y/d mdtlhljkjl dm`s p`rnlt` k bks lmstltujldm`s glspdm`r g` umk nkydr jkpkjlgkg y kolblgkg g` o`stlúm g` bds `xp`gl`mt`s kgnlmlstrktlvds, bk lg`mtlhljkjlúm y s`oulnl`mtd g` bds prdj`sds g` glstrlcujlúm y `mtr`ok g` jkgk umd g` bds j`rtlhljkgds.
@m bds `mvîds ZLJ@S d r`n`sks nkslvks, `b jbl`mt` `mvlkrë pdr vîk t`b`nëtljk um hlje`rd jdmt`ml`mgd bk lmhdrnkjlúm g` bds `mvîds, pkrk qu` Jdrr`ds prdj`gk kb r`tdrmd g` lmhdrnkjlúm g` bds `v`mtds g` bk `mtr`ok pdr bk nlsnk vîk y, pdst`rldrn`mt`, `h`jtukrë `b g`púsltd hîsljd g` bds `mvîds `m bks umlgkg`s g`slomkgks kb `h`jtd. Bds `mvîds g`c`m lr lg`mtlhljkgds jdm Júglod Ckrrks y bks r`n`sks, kjdnpkûkgks g` hlje`rds, pkrk lmt`rjkncld g` lmhdrnkjlúm, trkmsnltlgds `m humjlúm g` bks pdslclblgkg`s t`jmdbúoljks g` jkgk Lmstltujlúm n`glkmt` @gltrkm, Jdrr`d `b`jtrúmljd d kjj`sd kb sltld w`c ZLJ@S g` Jdrr`ds jdm s`ourlgkg okrkmtlzkgk pdr Jdrr`ds. YSDGPJWDZ ZLJ@S YSDGPJWD
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`gltdrlkb } j`p
;.< J@JDOSKNK K. G`hlmljlúm @b j`jdorknk `s um prdgujtd qu` p`rnlt` `b `mvîd g` jkrtks j`jdorëhljks kcl`rtks y bds jblsìs jdm slomds g` j`jdorkhîk. Bd nlsnd r`olrë pkrk bds `mvîds lmt`rmkjldmkb`s qu` jdmt`mokm orkckjldm`s sdmdrks y pkp`b `sp`jlkb g`stlmkgd ñmljkn`mt` pkrk usd g` jl`ods, sl`npr` qu` s` `xplgkm pdr um lmstltutd g` jl`ods dhljlkbn`mt` r`jdmdjlgd d qu` `stìm glrlolgds k um lmstltutd slnlbkr. Wdgds bds `mvîds pkrk jl`ods `mvlkgds k umk drokmlzkjlúm pkrk jl`ods d pdr umk drokmlzkjlúm pkrk jl`ods d `mvlkgds k umk p`rsdmk jl`ok d pkrk umk p`rsdmk jl`ok, `stkrëm `xdm`rkgds g` bks tksks pdstkb`s, jdm `xjbuslúm g` bks sdcr`tksks kìr`ks, `m bk n`glgk `m qu` `sds `mvîds s`km kgnltlgds Lmgljkjlúm g` J`jdorknk jdnd tkb`s `m `b s`rvljld lmt`rmd g`b dp`rkgdr g`slomkgd g` drlo`m. Z` jdmslg`rkrë ‒p`rsdmk jl`ok„ k tdgk kqu`bbk p`rsdmk r`olstrkgk dhljlkbn`mt` jdnd jl`ok d jdm glsjkpkjlgkg vlsukb `m su pkîs d qu` r`spdmg` k bks g`hlmljldm`s g` bk Drokmlzkjlúm Numglkb g` bk Zkbug pkrk p`rsdmk jl`ok d p`rsdmk jdm ckak vlslúm. Kslnlsnd, s` `mt`mg`rë pdr ‒drokmlzkjlúm pkrk jl`ods¶ tdgk lmstltujlúm d ksdjlkjlúm qu` ktl`mg` d r`pr`s`mtk dhljlkbn`mt` k bks p`rsdmks jl`oks. Bds `mvîds pkrk jl`ods lmjbuy`m bk jdrr`spdmg`mjlk, bk blt`rkturk, jukbqul`rk s`k su hdrnktd (nkt`rlkb kugltlvd), y bds `qulpds d bds nkt`rlkb`s prdgujlgds d kgkptkgds pkrk kyugkr k bks p`rsdmks jl`oks k sup`rkr bds prdcb`nks g`rlvkgds g` su j`ou`rk, tkb jdnd s` lmgljk `m `b S`obkn`mtd r`bktlvd k @mvîds g` Jdrr`spdmg`mjlk g` bk Pmlúm Ydstkb Pmlv`rskb (PYP). @stds `mvîds sl`npr` ekm `stkgd `mjukgrkgds `m bk ‒bîm`k `jdmúnljk„ g` Jdrr`ds, jdm pbkzds g` `mtr`ok nës bkrods.
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb ` lmt`rmkjldmkb. c. @nckbka` G`c`m lr kjdmgljldmkgds g` hdrnk qu` su jdmt`mlgd `stì suhljl`mt`n`mt` prdt`olgd, slm `mtdrp`j`r pdr `bbd umk v`rlhljkjlúm rëplgk y hëjlb g`b nlsnd. j. Y`sd Ekstk ? fo g. Gln`msldm`s - Nëxlnks1 ¿ Zdcr` B + K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 x G > ;97 jn, slm qu` bk nkydr `xj`gk g` <9 jn - Nîmlnks1 ¿ Zdcr` < x ;7 jn ¿ Sdbbd B + 3 x G > ;? jn, bk nkydr nkydr md lmh`rldr k ;9 jn `. Wkrlhks y cdmlhljkjldm`s Jlrjubkm `x`mtds g` hrkmqu`d y g` tdgd g`r`jed.
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`gltdrlkb } j`p
;.;9 ;. ;9 JKSWK PSO @M W@ K. G`hlmljlúm Bk jkrtk uro`mt` `s um prdgujtd qu` p`rnlt` `mvlkr jdm jkrëjt`r uro`mt` gdjun`mtds d n`rjkmjîks jdnd um `mvîd j`rrkgd, juyd jdmt`mlgd md s` lmglqu` ml pu`gk jdmdj`rs`, d gdjun`mtds d jdnumljkjldm`s `sjrltks qu` tl`m`m jkrëjt`r kjtukb y p`rsdmkb. G`c` bb`vkr jdmslomkgk bk lmgljkjlúm ‒Pro`mt`„. @st` prdgujtd kb md jucrlr `b Z`rvljld Ydstkb umlv`rskb `stë sua`td kb pkod g`b LXK. LXK. Zdm `mtr`okgks n`glkmt` g`púsltd `m cuzúm.
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb (@spkûk (@spkûk y Kmgdrrk)1 Kmgdrrk)1 `m tdgd `b `b t`rrltdrld mkjldmkb `b pbkzd g` `mtr`ok `mtr`ok s`rë g` 37 edrks (pkrk jdrr`d g`pdsltkgd kmt`s g` bks ;8199 `m dhljlmks jdm turmd g` tkrg` d ;71:9 g` nkûkmk edrks jdm drlo`m y g`stlmd k orkmg`s pdcbkjldm`s). - Lmt`rmkjldmkb1 ¿ @urdpk1 g` ; k : gîks `m @urdpk (pbkzd n`gld, n`gld, pu`g` vkrlkr s`oñm s`oñm drlo`m y g`stlmd). ¿ @b r`std g` g`stlmds, s`oñm pkîs. - Qdmk ;1 @urdpk, lmjbulgk Ord`mbkmglk - Qdmk 31 r`std g` pkîs`s. @st` s`rvljld md s` pr`stk jdm Kustrlk-@@. PP., Crkslb y kboumds pkîs`s g` Ëhrljk y Kslk. c. @nckbka` @m hdrnk g` sdcr`/jkak/tucd s dcr`/jkak/tucd d rdbbd qu` okrkmtlj` bk lmt`orlgkg g`b jdmt`mlgd. j. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Jdmslomkr `m `b ëmoubd sup`rldr lzqul`rgd g`b kmv`rsd g`b `mvîd umk `tlqu`tk lg`mtlhljktlvk g` `st` prdgujtd, qu` g`c` lmjbulr, `mtr` dtrds, `b mñn`rd g` `mvîd y `b júglod g` ckrrks. g. Y`sd - Mkjldmkb1 ekstk 099 o - Lmt`rmkjldmkb1 ekstk 3.999 o `. Gln`msldm`s - Gln`msldm`s nëxlnks1 bks bks n`glgks r`jdn`mgkgks sdm bks kg`jukgks pkrk qu` s`k pdslcb` pdslcb` lmtrdgujlrbk lmtrdgujlrbk `m cuzúm (3:,0 x ;3 jn jdm um `sp`sdr nëxlnd g` ;9 nn) - Gln`msldm`s nîmlnks1 nîmlnks1 sdcr` d jkak1 ;7 x < jn Sdbbd/tucd1 Sdbbd/tucd1 Bkrod + gds v`j`s `b glën`trd > ;? jn, slm qu` bk nkydr gln`mslúm s`k lmh`rldr k ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`rëm bb`vkr umk `tlqu`tk km`xk g` ;9 x ? jn, `m bk qu` hlour`m bk glr`jjlúm y `b hrkmqu`d.
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
h. Z`rvljlds kgljldmkb`s MKJLDMKB S`jdolgk k gdnljlbld (jdm jdmtrktd)
LMW@SMKJLDMKB S`jdolgk k gdnljlbld (jdm jdmtrktd)
Y`tljlúm g` g`vdbujlúm, ndglhljkjlúm d jdrr`jjlúm g` glr`jjlúm pdstkb pdr `b r`nlt`mt`
Y`tljlúm g` g`vdbujlúm d ndglhljkjlúm g` glr`jjlúm (s`oñm pkîs)
o. Wkrlhks y cdmlhljkjldm`s Bks `stkcb`jlgks pkrk `stds prdgujtds, jdm pdslclblgkg g` cdmlhljkjlúm s`oñm kju`rgds. Wkmtd bks jkrtks uro`mt`s mkjldmkb`s jdnd lmt`rmkjldmkb`s tl`m`m bks sloul`mt`s `sjkbks g` p`sds k bk edrk g` `stkcb`j`r bks tkrlhks1 MKJLDMKB Ekstk 39 orknds mdrnkblzkgks Nës g` 39 orknds ekstk 09 orknds (lmjbuy` ekstk bds 39 orknds slm mdrnkblzkr) Nës g` 09 orknds ekstk ;99 orknds Nës g` g` ;99 orknds ek ekstk 099 orknds
LMW@SMKJLDMKB Ekstk 39 orknds mdrnkblzkgks Nës g` 39 orknds ekstk 09 orknds (lmjbuy` ekstk bds 39 orknds slm mdrnkblzkr mdrnkblzkr)) Nës g` 09 orknds ekstk ;99 orknds Nës g` g` ;99 orknds ek ekstk 099 orknds Nës g` 099 orknds ekstk ;.999 orknds Nës g` ;.999 orknds ekstk 3.999 orknds
e. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds `m `st` jksd sdm1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Yr`hrkmqu`kgd - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wrkmspdrt` Wrkmspdrt ` S`g uro`mt`. c. Jrlt`rlds g` s`b`jjlúm - Skplg`z, hlkclblgkg, pr`jld - Okrkmtîk g` bb`okgk - Jdndglgkg - Z`ourlgkg `m `b s`rvljld
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`gltdrlkb } j`p
j. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Yrdh`sldmkb`s - Yyn`s - Lmstltujldm`s pñcbljks y prlvkgks - Z`jtdr`s g`1 ckmjk, ckmjk, jdnumljkjldm`s, jdnumljkjldm`s, glstrlcujlúm, s`ourds y s`rvljlds s`rvljlds úptljds
;.;; ;. ;; JKSWK J@SWL HL JKGK PSO@MW @ K. G`hlmljlúm Bk jkrtk j`rtlhljkgk uro`mt` `s um prdgujtd qu` p`rnlt` `mvlkr jdm jkrëjt`r uro`mt` gdjun`mtds/n`rjkmjî gdjun`mtds/n`rjkmjîks, ks, `sp`jlkbn`mt` lnpdrtkmt`s pkrk `b jbl`mt`, pkrk su `mtr`ok `m um pbkzd nîmlnd, `mtr` umd y gds gîks `m tdgd `b pkîs, y jdm tdgks bks okrkmtîks y dpjldm`s g` bk jkrtk j`rtlhljkgk.
@st` prdgujtd, kb md jucrlr `b Z`rvljld Ydstkb umlv`rskb, `stë sua`td kb pkod g`b LXK.
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk, Kmgdrrk - Lmt`rmkjldmkb (sdbd pkîs`s g` jkgk jkgk zdmk zdmk qu` pr`st`m `st` s`rvljld)1 s`rvljld)1 ¿ Qdmk ; - @urdpk, lmjbulgk Ord`mbkmglk ¿ Qdmk 3 - S`std g` pkîs`s c. Ybkzd - W`rrltdrld mkjldmkb1 mkjldmkb1 37 edrks (pkrk jdrr`d jdrr`d g`pdsltkgd g`pdsltkgd kmt`s g` bks bks ;8199 `m dhljlmks g` tkrg` tkrg` d ;71:9 g` nkûkmk edrks jdm drlo`m y g`stlmd k orkmg`s pdcbkjldm`s). - @urdpk1 g` ; k : gîks eëclb`s (pbkzd (pbkzd prdn`gld prdn`gld lmgljktlvd lmgljktlvd s`oñm drlo`m / g`stlmd). - S`std g` g`stlmds1 s`oñm pkîs`s. j. @nckbka` @m hdrnk g` sdcr`/jkak/tucd s dcr`/jkak/tucd d rdbbd qu` okrkmtlj` bk lmt`orlgkg g`b jdmt`mlgd. g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Bds `mvîds s` lg`mtlhljkm jdm bks `tlqu`tks g` hrkmqu`d g` kgnlslúm qu` lmjbuy`m1 hrkmqu`d, gktds g` kgnlslúm y bk lmgljkjlúm ‒jkrtk j`rtlhljkgk uro`mt`„ pkrk `mvîds mkjldmkb`s y ‒@xprìs„ pkrk lmt`rmkjldmkb`s. `. Y`sd Ekstk 3 fo h. Gln`msldm`s - Nëxlnks1 ¿ Zdcr`/Jkak B +K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn ¿ Wucd/Sdbbd B + 3G > ;97 jn, slm qu` bk nkydr `xj`gk g` <9 jn
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
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Nîmlnks1 ¿ Zdcr`/Jkak ;7 x < jn ¿ Wucd/Sdbbd B + 3G 3G > ;? ;? jn, slm slm qu` bk nkydr s`k lmh`rldr k ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`rëm bb`vkr umk `tlqu`tk km`xk g` ;9 x ? jn, `m bk qu` hlour`m bk glr`jjlúm y `b hrkmqu`d.
o. Z`rvljlds kgljldmkb`s MKJLDMKB Kvlsd g` S`jlcd `-KS (Jdm jdmtrktd) Y@@ 0
LMW@SMKJLDMKB Kvlsd g` S`jlcd O`stlúm GPK @mtr`ok `m prdplk nkmd (s`oñm pkîs)
Xkbdr G`jbkrkgd (:.999) Y`tljlúm g` g`vdbujlúm, ndglhljkjlúm d jdrr`jjlúm g` glr`jjlúm mkjldmkb J`rtlhljkjldm`s O`stlúm GPK S`jdolgk k gdnljlbld (jdm jdmtrktd)
Y`tljlúm g` r``xp`gljlúm (s`oñm pkîs) Y`tljlúm g` g`vdbujlúm d ndglhljkjlúm g` glr`jjlúm S`jdolgk k gdnljlbld (Ckad jdmtrktd)
e. Wkrlhks y cdmlhljkjldm`s Z`rëm bks `stkcb`jlgks pkrk `stds prdgujtds, jdm pdslclblgkg g` cdmlhljkjlúm s`oñm kju`rgds. Wkmtd bks jkrtks j`rtlhljkgks uro`mt`s mkjldmkb`s jdnd lmt`rmkjldmkb`s tl`m`m bks sloul`mt`s `sjkbks g` p`sds k bk edrk g` `stkcb`j`r bks tkrlhks1 Ekstk 39 orknds mdrnkblzkgk mdrnkblzkgkss Nës g` 39 orknds ekstk 09 orknds (lmjbuy` ekstk bds 39 orknds slm mdrnkblzkr) Nës g` 09 orknds ekstk ;99 orknds Nës g` ;99 orknds ekstk 099 orknds Nës g` 099 orknds ekstk ;.999 orknds Nës g` ;.999 orknds ekstk 3.999 orknds
l. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` Jrìgltd/gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d s`rëm1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk. - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd
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`gltdrlkb } j`p
K. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Okrkmtîks Okrkmtî ks Ydr pìrglgk d `xtrkvîd1 - G`r`jed k umk lmg`nmlzkjlúm hlak g` :9 `urds. - Zl s` trktk g` vkbdr`s vkbdr`s g`jbkrkgds, ekcrë qu` glstlmoulr glstlmoulr gds gds jksds1 jksds1 ¿ Yìrglgk1 s` t`mgrë g`r`jed k umk lmg`nmlzkjlúm pdr bk bk jkmtlgkg jkmtlgkg g`jbkrkgk. g`jbkrkgk. ¿ Yìrglgk pkrjlkb pkrjlkb d g`t`rldrd1 g`t`rldrd1 s` t`mgrë g`r`jed k umk lmg`nmlzkjlúm pdr bk pkrt` pkrt` prdpdrjldmkb hkbtkmt` d g`t`rldrkgk. @m `b supu`std lmt`rmkjldmkb, s` p`rjlclrë :9 G@O (G`r`jeds @sp`jlkb`s g` Olrd) nës tkrlhk kcdmkgk jdnd jkrtk drglmkrlk uro`mt` (slm j`rtlhljkgd) c. Wrkmspdrt` Wrkmspdrt ` S`g uro`mt`. j. Jrlt`rlds g` s`b`jjlúm - Skplg`z, hlkclblgkg, pr`jld - Okrkmtîk g` bb`okgk - Jdndglgkg - Z`ourlgkg `m `b s`rvljld g. Yrlmjlpkb`s jbl`mt`s - Ykrtljubkr`s - Lmt`rn`glkrlds pdstkb`s - Nkrf`tlmo glr`jtd - Yrdh`sldmkb`s - Yyn`s - Lmstltujldm`s pñcbljks y prlvkgks - Z`jtdr`s g`1 ckmjk, ckmjk, jdnumljkjldm`s, jdnumljkjldm`s, glstrlcujlúm, s`ourds y s`rvljlds s`rvljlds úptljds
;.;3 ;. ;3 XKB LA KZ K. G`hlmljlúm Bks vkblaks sdm um prdgujtd qu` p`rnlt` bk r`jdolgk, trkmspdrt` y `mtr`ok uro`mt`, `m edrkrlds hlads g` gdjun`mtds y n`rjkmjîks ckad jdmtrktd. @s um prdgujtd kgkptkgd k bk ‒n`glgk g`b jbl`mt`„, `sp`jlkbn`mt` gls`ûkgd pkrk `b jdrr`d lmt`rmd g` bks `npr`sks.
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
Xkblak y pr`jlmtd
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb y Kmgdrrk. c. Ybkzd @m jkgk jksd, bds jdnprdnlsds s` jdmjr`tkm s`oñm kju`rgd jdm `b jbl`mt`. Wdgd `b t`rrltdrld1 ; gîk eëclb. j. @nckbka` @mvks` kutdrlzkgd1 cdbsk jdm ksks pkrk usd ndgubkr, g` nkt`rlkb pbëstljd, hb`xlcb`, YXJ, mybdm, `tj... @m tdgd jksd, ek g` s`r r`slst`mt` ` lmjdrpdrkr `b bdodtlpd g`b jbl`mt` `m um sltld vlslcb`. @b jl`rr` g`c` s`r g` jr`nkbb`rk, qu` s` pu`gk pr`jlmtkr, jdm v`mtkmk g` pbëstljd trkmspkr`mt` `m `b j`mtrd g`b kmv`rsd pkrk bk `tlqu`tk g` drlo`m/ g`stlmd. @s lmt`r`skmt` jdn`mtkr qu` Jdrr`ds tknclìm jdn`rjlkblzk bds `mvks`s g` bks Xkblaks.
g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Bks vkblaks s` pr`s`mtkm jdm pr`jlmtds1 - G` jdbdr knkrlbbd pkrk pkrk bks vkblaks vkblaks qu` s` `mvîkm g`sg` bk j`mtrkb k bks g`b`okjldm`s g`b`okjldm`s d sujurskb`s sujurskb`s - G` jdbdr rdad pkrk bks vkblaks vkblaks qu` s` `mvîkm `mvîkm g`sg` bks sujurskb`s d g`b`okjldm`s g`b`okjldm`s k bk j`mtrkb Z` r`jdnl`mgk t`m`r `xlst`mjlks g` pr`jlmtds pkrk s`ls n`s`s. Jdrr`ds g` ndgd lmt`rmd tknclìm usk vkblak pkrk sus jdnumljkjldm`s lmt`rmks (g` hdrnk orktultk), `m `stks vkblaks bds jdbdr`s g` bds pr`jlmtds sdm bds sloul`mt`s1 - Xkblak lmt`rmk Jdrr`ds1 ¿ Yr`jlmtd kzub g`sg` J`mtrd Glr`jtlvd kb r`std g` j`mtrds
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¿ Yr`jlmtd v`rg` g`sg` jukbqul`r j`mtrd kb J`mtrd Glr`jtlvd Xkblaks Surkb`s g` Jdrr`ds1 ¿ Yr`jlmtd kzub g`sg` PS/Dhljlmk k rurkb ¿ Yr`jlmtd v`rg` g`sg` rurkb k PS/Dhljlmk
`. Y`sd Ekstk 39 fo h. Gln`msldm`s - Nëxlnks1 ¿ Jkak B + K + K > 399 jn, slm qu` bk nkydr `xj`gk g` ;99 jn ¿ Sdbbd B > ;99 jn, G > ;0 jn - Nîmlnks1 ¿ Jkak ;7 x < jn ¿ Sdbbd B + 3 G > ;? ;? jn, slm qu` bk bk nkydr s`k lmh`rldr lmh`rldr k ;9 jn Yu`g`m s`r lmh`rldr`s jdm `tlqu`tk g` ;9 x ? jn o. Z`rvljlds kgljldmkb`s - Z`rvljld glkrld (bkcdrkcb`s) - Z`rvljld jdm d slm p`rldgljlgkg p`rldgljlgkg pkjtkgk1 pkjtkgk1 lgk / vu`btk d sdbd lgk. e. Z`rvljlds jdnpb`n`mtkrlds Jbkslhljkjlúm g` gdjun`mtds. l. Wkrlhks y cdmlhljkjldm`s Xkrîkm `m humjlúm g`b g`stlmd g` bds `mvîds, `xlstl`mgd juktrd zdmks tkrlhkrlks1 WKSLHKZ XKBLAKZ Qdmk ;1 @mvîds jdm drlo`m y g`stlmd g`mtrd g` bk nlsnk prdvlmjlk
Qdmk 31 31 Y` Y`mîmsubk
Qdmk :1 :1 Ck Ckb`kr`s, J`utk y N`blbbk
Qdmk 71 Jkmkrlks
Ydr g`stlmd/n`s, `mvîds ekstk ;9 flbdorknds
Ydr g`stlmd/n`s, `mvîds ekstk ;9 flbdorknds
Ydr g`stlmd/n`s, `mvîds ekstk ; flbdorknd
Ydr g`stlmd/n`s, `mvîds ekstk ; flbdorknd
Ydr g`stlmd/n`s, `mvîds g` ;9 k 39 flbdorknds
Ydr g`stlmd/n`s, `mvîds g` ;9 k 39 flbdorknds
Jkgk flbdorknd nës d Jkgk flbdorknd nës d hrkjjlúm hrkjjlúm
Z` `stkcb`j` umk tkrlhk kgljldmkb pdr gdjun`mtd pdr jbkslhljkjlúm g` gdjun`mtds.
a. Hdrnks g` pkod Gdnljlblkjlúm ckmjkrlk.
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Okrkmtîks Okrkmtî ks Z`oñm jdmtrktd. c. Wrkmspdrt` Wrkmspdrt ` S`g uro`mt`. j. Jrlt`rlds g` s`b`jjlúm - Skplg`z, hlkclblgkg, pr`jld - Okrkmtîk g` bb`okgk - Z`ourlgkg `m `b s`rvljld - Jdndglgkg g. Yrlmjlpkb`s jbl`mt`s - Z`jtdr`s g`1 ckmjk, jdnumljkjldm`s, glstrlcujlúm, s`ourds y sunlmlstrds - @npr`sks jdm vkrlks g`b`okjldm`s - Jkg`mk g` hrkmquljlks - Drokmlsnds dhljlkb`s
;.;: HKU- CPSDHKU K. Hljek g`b prdgujtd @b Hkx `s um s`rvljld qu` p`rnlt` k um jbl`mt` `mvlkr g`sg` umk dhljlmk g` Jdrr`ds um hkx k jukbqul`r kcdmkgd mkjldmkb d lmt`rmkjldmkb. @st` s`rvljld md tl`m` vkbdr`s kûkglgds ml pdslclblgkg`s g` j`rt`zk g` `mtr`ok (jdmdjlnl`mtd g` bk p`rsdmk qu` bd r`jlc`). @b s`rvljld g` Curdhkx jdmslst` `m um s`rvljld g` t`b`jdnumljkjlúm qu` p`rnlt` lmt`rjknclkr lnëo`m`s g` gdjun`mtds `mtr` kpkrktds hkjsînlb u dtrds `qulpds jkpkj`s g` trkckakr `m hdrnktd Hkx. @m bk Dhljlmk Ydstkb Xlrtukb pu`g`m kgnltlrs` @b s`rvljld g` Curdhkx s` pr`stk tkmtd `m `b s`rvljld mkjldmkb jdnd `m `b lmt`rmkjldmkb, `mtr` dhljlmks g` Jdrr`ds, jdm `mtr`ok kb g`stlmktkrld, `m bds curdhkx`s jdm g`stlmd gdnljlbld d `m dhljlmk. Z` `mtr`ok ckad hlrnk y tl`m` jkrëjt`r g` pru`ck mkjldmkb, p`rd md bds hr`mt` k t`rj`rds. lmt`rmkjldmkb`s.
Zdcr` g` Curdhkx
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@b `mvîd s` pu`g` r`kblzkr, jdm pb`mk vkblg`z b`okb, g`sg` `b prdpld drg`mkgdr k trkvìs g` Jdrr`ds dmblm` d cl`m kjugl`mgd k jukbqul`rk g` bks dhljlmks g` Jdrr`ds. Bds `mvîds Curdhkx pu`g`m s`r kgnltlgds `m Dhljlmks g` Jdrr`ds, skbvd `b Curdhkx Cësljd Ybus qu` r`kblzk kgnlslúm lmhdrnktlzkrë ckad jdmtrktd.
C. Wlpds g` Curdhkx y s`rvljlds lmjbulgds -
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Hkx (mkjldmkb ` lmt`rmkjldmkb) ¿ Curdhkx Yr`nlun (Mkjldmkb) ¿ Curdhkx Yr`nlun Ybus (Mkjldmkb) Curdhkx Cësljd Ybus ¿ Curdhkx Yr`nlun (Lmt`rmkjldmkb) Curdhkx Lmt`rmkjldmkb LMNKSZKW
KGNLZLÚM
CPSDHKU YS@NLPN CPSDHKU MKJLDMKB YS@NLPN YBPZ
CPSDHKU CKZLJD CPSDHKU YS@NLPN YBPZ LMW@SMKJLDMKB
Lmjbuy` ;± edak `m tkrlhk
Lmjbuy` ;± edak `m tkrlhk
Dmblm`
Lmjbuy` ;± edak `m tkrlhk
G+9. Kmt`s g` ;: edrks jdm g`stlmd PZ@. S`std G+;
G+;. Ykrk `mvîds jdm `mtrkgk `m `b s`rvlgdr g` Jdrr`ds kmt`s g` bks 3; edrks
Jdrr`ds md `stkcb`j` um jdnprdnlsd g` pbkzd g` `mtr`ok
YBKQD G@ @MWS@OK
G+9. Kmt`s g` ;: edrks jdm g`stlmd PZ@. S`std G+;
Y@H (Yru`ck g` @mtr`ok Hîsljk)
Dpjldmkb
Y@@ (Yru`ck g` @mtr`ok @b`jtrúmljk)
MD
MD
Dpjldmkb
Lmjbulgd `m tkrlhk. @b jbl`mt` `blo` Y@H d Y@@
Zî. Lmjbulgk
MD
JDYLK J@SWLHLJKGK
Dpjldmkb
Lmjbulgk `m tkrlhk
Zî. Lmjbulgk
Dpjldmkb
JPZWDGLK G@ CPSDHKU
Lmjbulgk `m tkrlhk 89 n`s. Dpjldmkb ;39 n`s`s
Lmjbulgk `m tkrlhk 89 Lmjbulgk `m tkrlhk n`s. Dpjldmkb ;39 89 n`s. Dpjldmkb n`s`s ;39 n`s`s
MD
Zî
Zî
MD
3 lmt`mtds pdr PS d PZ@
3 lmt`mtds pd pdr PS PS
‗
J@SWLHLJKJLDM Zî YDZW@SLDS 3 lmt`mtds pdr PS d S@YKSWD PZ@
J. Ybkzds g` `mtr`ok -
Curdhkx YS@NLPN YS@NLPN y Curdhkx Curdhkx YS@NLPN YS@NLPN YBPZ glrlolgds k bdjkblgkg`s jdm PZ@, kgnltlgds kmt`s kmt`s g` bks ;:199 edrks1 `mtr`ok `m `b nlsnd gîk (G+9). Ëncltd mkjldmkb Curdhkx YS@NLPN YS@NLPN y Curdhkx Curdhkx YS@NLPN YS@NLPN YBPZ glrlolgds k bdjkblgkg`s jdm PZ@ kgnltlgds g`spuìs g`spuìs g` bks ;:199 edrks, y k bdjkblgkg`s slm PZ@1 `mtr`ok kb gîk sloul`mt` (G+;). Ëncltd mkjldmkb
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
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Curdhkx CËZLJD CËZLJD YBPZ G+;, pkrk tdgds bds `mvîds g`pdsltkgds g`pdsltkgds `m bds s`rvlgdr`s s`rvlgdr`s g` Jdrr`ds Jdrr`ds kmt`s g` bks 3; edrks. Ëncltd mkjldmkb Curdhkx YS@NLPN YS@NLPN Lmt`rmkjldmkb1 sdbd Curdhkx Curdhkx lnpu`stds `m dhljlmks g` Jdrr`ds, s`oñm pkîs`s, Jdrr`ds md `stkcb`j` um jdnprdnlsd g` pbkzd g` `mtr`ok
G. Z`rvljl Z`rvljlds ds kgljldmkb` kgljldmkb`ss MKJLDMKB Y@@ 0 W`b`orëhljds d Y@H Yru`ck g` `mtr`ok hîsljk1 s` sdbljltk `m `b ndn`mtd g` bk `xp`gljlúm g`b n`mska`. @b `xp`glgdr r`jlc` mdtlhljkjlúm g`b ndn`mtd y jlrjumstkmjlk g` bk `mtr`ok, vîk nklb d `m pkp`b J`rtlhljkjldm`s y Jdplks J`rtlhljkgks1 s` pu`g` sdbljltkr `m `b ndn`mtd g` bk lnpdsljlúm d jdm pdst`rldrlgkg k `stk. @b `xp`glgdr, `b g`stlmktkrld, bds au`j`s d trlcumkb`s pu`g`m pu`g`m glspdm`r g` umk jdplk j`rtlhljkgk g` bds n`mska`s oukrgkgds `m `-gdjun`mtd gurkmt` `b pbkzd jdmtrktkgd `m `b ndn`mtd g` bk lnpdsljlúm. Y`glr bk j`rtlhljkjlúm jdm pdst`rldrlgkg k bk kgnlslúm lmjr`n`mtk `b lnpdrt` k sktlshkj`r pdr pkrt` g`b jbl`mt` (89 d ;39 n`s`s) Kvlsd g` s`rvljld (s`rvljld tkskgd)1 s` sdbljltk jdm pdst`rldrlgkg k bk `xp`gljlúm g` um n`mska`. @b `xp`glgdr d `b g`stlmktkrld pu`g`m sdbljltkr kjbkrkjldm`s d p`glr mdtljlks sdcr` bks jlrjumstkmjlks g` `mtr`ok g` sus n`mska`s (qu` md ekykm gkgd buokr k lmjlg`mjlks) ` lmjbusd ndglhljkr bk glr`jjlúm g` um n`mska`
LMW@SMKJLDMKB Jdplk j`rtlhljkgk g` Curdhkx1 sdbd s` pu`g` sdbljltkr `m `b ndn`mtd g` bk lnpdsljlúm, md s` oukrgkrëm bds gdjun`mtds `m bk dhljlmk Kvlsd g` s`rvljld (sdbd pkrk pkîs`s qu` pr`st`m `st` s`rvljld)
@. Curdhkx lmt`rmkjldmkb`s @xlst`m tr`s tlpds g` `mvîds curdhkx lmt`rmkjldmkb`s1
k. Curdhkx Yr`nlun Lmt`rmkjldmkb @m `b ëncltd lmt`rmkjldmkb s` glstlmou`m gds zdmks tkrlhkrlks1 - Qdmk K1 @urdpk, Wurquîk, Kro`blk, Blclk, Nkrru`jds, Wñm`z - Qdmk C. S`std g` pkîs`s qu` pr`st`m pr`st`m `b s`rvljld c. Lmnkrskt Lmnkrskt `s umk jdnpkûîk jdm s`g` `m S`lmd Pmlgd qu` prdv`` sdbujldm`s g` Z`rvljlds Zktìblt`s Núvlb`s (ZZN). Drlolmkbn`mt` hu` humgkgk jdnd umk Drokmlzkjlúm Lmt`rouc`rmkn`mtkb. Ju`mtk jdm umk jdmst`bkjlúm g` ;3 sktìblt`s O`d`stkjldmkrlds, jdm bd jukb tl`m` umk jdc`rturk g` jksl tdgd `b pbkm`tk, `xj`ptukmgd bds pdbds Mdrt` y Zur.
79
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Bds Curdhkx glrlolgds k cuqu`s vîk Lmnkrskt kcdmkm umk tkrlhk hlak, nës dtrk pdr pëolmk trkmsnltlgk.
j. Hkx lmt`rmkjldmkb`s Bds n`mska`s Hkx lmt`rmkjldmkb`s r`jlclgds `m Dhljlmks g` Jdrr`ds kcdmkm um lnpdrt` hlad nës dtrd pdr pëolmk r`jlclgk.
;.;7 ;. ;7 W@B@ OSKN KZ K. G`hlmljlúm @b t`b`orknk `s tdgd n`mska` `sjrltd g`stlmkgd k s`r trkmsnltlgd k trkvìs g` bk r`g g` t`b`jdnumljkjldm`s g` Jdrr`ds, g` hdrnk qu` qu`g` jdmstkmjlk g`b t`xtd `mvlkgd y jdm vkblg`z b`okb y `mtr`ok uro`mt`. Bds t`b`orknks mkjldmkb`s y bds lmt`rjknclkgds jdm Kmgdrrk sdm tknclìm bbknkgds g` rìoln`m lmt`rldr. Zdm t`b`orknks lmt`rmkjldmkb`s bds g`stlmkgds k pkîs`s t`rj`rds, usëmgds` `m bk trkmsnlslúm g`b n`mska`, md sdbd bks bîm`ks mkjldmkb`s.
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk, Kmgdrrk - Lmt`rmkjldmkb1 ¿ Lmt`rmkjldmkb Jdmtlm`mtkb1 @urdpk6 Wurquîk, Wurquîk, Kro`blk, Kro`blk, @olptd, @olptd, Lsrk`b6 Adrgkmlk, Bîckmd, Blclk, Blclk, Nkrru`jds, Nkrru`jds, Zlrlk y Wñm`z ¿ Lmt`rmkjldmkb Lmt`rjdmtlm`mtkb1 r`std g` pkîs`s c. Wlpds g` t`b`orknks • Mkjldmkb - W`b`orknk drglmkrld, sdm n`mska`s, qu` `stëm kjdolgds k bks okrkmtîks okrkmtîks g` jkrëjt`r o`m`rkb o`m`rkb - Z`rvljlds `sp`jlkb`s, `stëm lmgljkgds lmgljkgds pdr jkgk pkîs, pkîs, `m @spkûk s` kgnlt`m1 kgnlt`m1 ¿ WHx1 `mtr`ok pdr t`bìhdmd ¿ HKUx1 `mtr`ok pdr hkx ¿ YJ - KJPZ@ KJPZ@ G@ S@JLCD1 kvlsd kvlsd kb `xp`glgdr g` gîk, edrk g` `mtr`ok y r`j`ptdr ¿ Ax1 p`rldgd p`rldgd g` r`t`mjlúm r`t`mjlúm g` g` bds rkgldt`b`ork rkgldt`b`orknks nks `m `m `stkjldm`s `stkjldm`s t`rr`str`s t`rr`str`s • Lmt`rmkjldmkb - ZXE1 r`bktlvds r`bktlvds k bk bk s`ourlgkg g` bk vlgk eunkmk. eunkmk. Jdm prldrlgkg prldrlgkg kcsdbutk kcsdbutk g` trkmsnlslúm y `mtr`ok - @WKW1 `xp`glgds pdr kutdrlgkg`s d pkrtljubkr`s - @WKW YSLDSLW@1 YSLDSLW@1 t`b`orknks t`b`orknks g` @stkgd. @m `b rìoln`m rìoln`m lmt`rmkjldmkb, lmt`rmkjldmkb, trktkm g` ksumtds g` `stkgd - SJW1 r`bktlvds r`bktlvds k bks bks p`rsdmks prdt`olgks `m tl`npd g` ou`rrk, pdr bds jdmv`mlds g` Olm`crk. - DCZ1 n`t`drdbúoljds n`t`drdbúoljds bds lmt`rjknclkgds `mtr` g`pkrtkn`mtds g` bds s`rvljlds g` n`t`drdbdoîk n`t`drdbdoîk qu` jdmtl`m`m `xjbuslvkn`mt` dcs`rvkjldm`s d pr`vlsldm`s n`t`drdbúoljks - JDMH@S@MJ@ JDMH@S@MJ@11 prlvlb`olkgds prlvlb`olkgds `stds t`b`orknks s` trkmsnlt`m gurkmt` bks jdmh`r`mjlks y r`umldm`s g` bk PLW
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
j. Ybkzd - Mkjldmkb. @b nlsnd gîk (G+9) pkrk `mvîds `mvîds g`pdsltkgds `m dhljlmk kmt`s g` bks bks ;:199 d kgnltlnds kgnltlnds dmblm` kmt`s g` bks ;3170 e y g`stlmkgds k bdjkblgkg`s jdm Pmlgkg g` Z`rvljlds @sp`jlkb`s). S`std g` sltukjldm`s kb gîk sloul`mt` (G+;) - Lmt`rmkjldmkb1 s`oñm pkîs g` g`stlmd g. Z`rvljlds kgljldmkb`s MKJLDMKB Kgnlslúm pdr t`bìhdmd (<93 ; ;) Jdplk j`rtlhljkgk (Z` glh`r`mjlkm gds tkrlhks pkrk bk j`rtlhljkjlúm g`b jdmt`mlgd g` um t`b`orknk, `m humjlúm g` qu` s` sdbljlt` `m `b ndn`mtd g` bk lnpdsljlúm g`b `mvîd d g` qu` s` sdbljlt` jdm pdst`rldrlgkg k su lnpdsljlúm) Kvlsd g` s`rvljld (Z`rvljld Wkskgd) Kjus` g` r`jlcd (YJ) Y@@-0 W`b`orëhljd
LMW@SMKJLDMKB Kgnlslúm pdr t`bìhd hdm md (<93 ; ;) Jdplk j`rtlhljkgk (Z` glh`r`mjlkm gds tkrlhks pkrk bk j`rtlhljkjlúm g`b jdmt`mlgd g` um t`b`orknk, `m humjlúm g` qu` s` sdbljlt` `m `b ndn`mtd g` bk lnpdsljlúm g`b `mvîd d g` qu` s` sdbljlt` jdm pdst`rldrlgkg k su lnpdsljlúm) Kvlsd g` s`rvljld (Z`rvljld Wkskgd)
`. Okrkmtîks Ydr g`ndrk lnputkcb` k Jdrr`ds1 g`vdbujlúm g` bk tkrlhk kcdmkgk. h. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Jdrr`ds pdm` k glspdsljlúm g` sus jbl`mt`s um lnpr`sd `sp`jîhljd (WO-;). Yu`g`m pr`s`mtkrs` `m dtrd pkp`b qu` pu`gk kge`rlrs` k gljed lnpr`sd. o. G`púsltd - Yu`g` ekj`rs` p`rsdmkbn`mt` `m jukbqul`r jukbqul`r pumtd g` bk r`g g` dhljlmks - K trkvìs g`b t`bìhdmd g`sg` `b gdnljlbld g`b jbl`mt`, bbknkmgd kb t`bìhdmd t`bìhdmd <93 ; ; ; - N`glkmt` bk Dhljlmk Dhljlmk pdstkb Xlrtukb, tkmtd `mvîds `mvîds mkjldmkb`s mkjldmkb`s jdnd lmt`rmkjldmkb` lmt`rmkjldmkb`s. s. e. @mtr`ok Ydgrë ekj`rs` bk `mtr`ok k gdnljlbld, jdm jkrëjt`r sl`npr` uro`mt`, d cl`m, `m bks dhljlmks g` Jdrr`ds. l. Wkrlhks MKJLDMKB
WDGK @ZYKÛK
73
LMW@SMKJLDMKB JDMWLM@MWKB (@urdpk, Wurquîk, Kro`blk, LMW@SJDMWL@M@MWKB @olptd, Lsrk`b, Adrgkmlk, Bîckmd, (S`std g` pkîs`s) Blclk, Nkrru`jds, Zlrlk y Wñm`z)
W`nk ;
`gltdrlkb } j`p
MKJLDMKB
LMW@SMKJLDMKB
Lnpdrt` hlad Lnpdrt` hlad Lnpdrt` pdr pkbkcrk + + (Nîmlnd ? pkbkcrks) Lnpdrt` pdr cbdqu`s Lnpdrt` pdr pkbkcrk 09 pkbkcrks Bds t`b`orknks kgnltlgds pdr t`bìhdmd1 loukb lnpdrt` qu` `m v`mtkmlbbk + tkrlhk hlak
3. Z@SX Z@SXLJLD LJLDZZ G@ NKSF@ NKSF@WLMO. WLMO. ‒JDSS@ ‒JDSS@DZ DZ GLS@ GLS@JWD„ JWD„ @b nklblmo hîsljd jdmtlmñk sl`mgd `b n`gld pucbljltkrld nës `hljkz y `s dtrk g` bks vîks g`sg` gdmg` bk jdnpkûîk `sp`rk jr`j`r y kûkglr vkbdr k bds s`rvljlds qu` pr`stk k bds jbl`mt`s. @stds g`nkmgkm jkgk v`z nës vkbdr`s kûkglgds qu` kpdrt`m umk nkydr `h`jtlvlgkg y r`tdrmd g` lmhdrnkjlúm sdcr` bks jknpkûks qu` r`kblzkm. Ykrk gkr r`spu`stk k `stks m`j`slgkg`s mkjlú ‒Jdrr`ds Glr`jtd„, qu` `s bk sdbujlúm lmt`orkb g` nkrf`tlmo glr`jtd qu` jdnclmk bds prdgujtds y s`rvljlds nës kg`jukgds pkrk dptlnlzkr bk jkptkjlúm g` jbl`mt`s pdt`mjlkb`s y n`adrkr bk `hljkjlk g` bks jdnumljkjldm`s jdn`rjlkb`s. @b dca`tlvd `s t`m`r umk jkrt`rk nës knpblk g` sdbujldm`s qu` p`rnltk um s`rvljld nës `hljl`mt` y g` nkydr vkbdr pkrk bds jbl`mt`s. Ykrk umk nkydr `h`jtlvlgkg y jdmtrdb g` bks jknpkûks pucbljltkrlks, bds prdgujtds ‒Yucbljdrr`d Úptlnd„ (`mvîds g` hdrnktd `stkmgkrlzkgd) y ‒Yucbljdrr`d Yr`nlun„ (nklblmos jdm tknkûd/ p`sd d gls`ûd hb`xlcb`) lmjdrpdrkrdm bk dpjlúm g` s`oulnl`mtd dmblm` g` bk glstrlcujlúm g` bds `mvîds pucbljltkrlds, pdr júglod pdstkb, bdjkblgkg y/d prdvlmjlk. @m krks g` jdms`oulr bk nëxlnk `h`jtlvlgkg g` bks jdnumljkjldm`s prdndjldmkb`s, kg`nës g` um knpbld jktëbdod g` s`rvljlds pdstkb`s, Jdrr`ds dhr`j` k bks `npr`sks bk sdbujlúm lmt`orkb g` nkrf`tlmo glr`jtd pkrk bk jdms`jujlúm g` umds r`subtkgds úptlnds `m sus jknpkûks g` lmhdrnkjlúm, jkptkjlúm y hlg`blzkjlúm g` jbl`mt`s. @m 39;8 s` lmtrdgua`rdm n`adrks `m sus s`rvljlds ‒Jdrr`ds ‒Jdrr`ds Gktk„ (kbqulb`r g` cks`s g` gktds), lmjdrpdrkmgd nës g` ;:: nlbbdm`s g` mu`vds r`olstrds, y ‒Jdrr`ds KGG„ (mdrnkblzkjlúm g` glr`jjldm`s), ks`ourkmgd bk o`drr`h`r`mjlkjlúm `m tdgd `b t`rrltdrld mkjldmkb.
@m `b pbkm `strktìoljd g` Jdrr`ds s` nkrjk `stk bîm`k jdnd humgkn`mtkb `m `b kun`mtd g` trëhljd pdstkb ` lmor`sds. @m bk kjtukblgkg Jdrr`ds p`rt`m`j` kb Jdms`ad g` @xpbdtkjlúm Ydstkb, g` bk Pmlúm Ydstkb Pmlv`rskb gdmg` `s nl`ncrd g`b Hdrd pkrk `b G`skrrdbbd g`b Nkrf`tlmo Glr`jtd.
3.; 3. ; YPC BLJDS S@D @ZWËMGKS K. G`hlmljlúm Z` trktk g` `mvîds g`stlmkgds k bk prdndjlúm y v`mtk g` cl`m`s y s`rvljlds. Ydgrëm lmjbulr, kg`nës, dca`tds d n`rjkmjîks prdndjldmkb`s. @stds `mvîds t`mgrëm qu` r`umlr bds sloul`mt`s r`qulsltds1 - @stkr hdrnkgds hdrnkgds pdr jdnumljkjldm`s pucbljltkrlks pucbljltkrlks d prdndjldmkb`s, nu`strks, jktëbdods, jktëbdods, `stuglds g` n`rjkgd d pucbljlgkg, k bks qu` pdgrëm kjdnpkûkr dca`tds d n`rjkmjîks
Yrdgujtds y s`rvljlds pdstkb`s
7:
`gltdrlkb } j`p
Jka`tîm g` Hrkmqu`d Ykokgd g` um Yucbljdrr`d
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W`m`r jdmt`mlgd slnlbkr, kumqu` `b mdncr`, bk glr`jjlúm y `b mñn`rd g` lg`mtlhljkjlúm qu` s` kslom` k sus g`stlmktkrlds s`km glstlmtds `m jkgk jksd - Z`r `nltlgds `nltlgds k um nîmlnd g` 099 g`stlmktkrlds g`stlmktkrlds (lmg`p`mgl`mt`n`mt` (lmg`p`mgl`mt`n`mt` sl sdm mkjldmkb`s mkjldmkb`s d lmt`rmklmt`rmkjldmkb`s aumtds) - Z`r `mvîds jdm glr`jjlúm. glr`jjlúm. Bks s`ûks s`ûks pdgrëm hlourkr `m `b dca`td nlsnd d `m su `mvdbturk `mvdbturk - Jlrjubkr g` hdrnk hdrnk qu` su `mvdbtdrld `mvdbtdrld p`rnltk bk lmsp`jjlúm pdstkb @st` s`rvljld pdgrë pr`stkrs` tknclìm k jbl`mt`s slm jdmtrktd. Md s` r`qul`r` nîmlnd g` `mvîds kb kûd.
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb ` Lmt`rmkjldmkb. c. Ybkzds g` `mtr`ok - Mkjldmkb1 `mtr` `mtr` 3 y 7 gîks eëclb`s eëclb`s (kumqu` s` vl`m`m r`kblzkmgd r`kblzkmgd `m 8 gîks eëclb`s eëclb`s `b <9% <9% g` bds `mvîds), pkrk `mvîds g`pdsltkgds kmt`s g` bks ;8199 `m dhljlmks g` turmd g` tkrg` d bks ;:1:9 jdm edrkrld g` nkûkmk - @urdpk1 g` 0 k 5 gîks eëclb`s eëclb`s (pbkzd prdn`gld lmgljktlvd) - S`std g` g`stlmds1 s`oñm pkîs j. @nckbka` G`c` okrkmtlzkr bk lmt`orlgkg g`b jdmt`mlgd. Yu`g`m s`r1 - Kcl`rtds1 ckad hkak, hkak, sdcr`, sdcr`, `mtr` jkrtdm`s, g`mtrd g`mtrd g` tucds d `m jkaks jkaks kcl`rtks kcl`rtks - J`rrkgds1 jdm bk lmgljkjlúm lmgljkjlúm ‒pkrk lmsp`jjlúm pdstkb pdstkb kcrlr kquî„ `m umk g` bks sdbkpks sdbkpks - Jdm `nckbka`s `nckbka`s g` pbëstljd1 pbëstljd1 sl`npr` qu` bds Z`rvljlds Z`rvljlds Jdn`rjlkb`s Jdn`rjlkb`s g` Jdrr`ds ekykm ekykm gkgd bk bk kutdrlzkjlúm jdrr`spdmgl`mt` g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd @m bk jucl`rtk g`b `mvîd g`c` hlourkr umk g` `stks lmsjrlpjldm`s1 - Mkjldmkb1 ‒YPCBLJLGKG GLS@JWK„ d ‒YPCBLJDSS@D ‒YPCBLJDSS@D„„ d ‒Y.G.„ - Lmt`rmkjldmkb1 ‒LNYSLNÌ„ d su `qulvkb`mt` `m umk b`mouk jdmdjlgk jdmdjlgk `m `b `b pkîs g` g`stlmd
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`. Y`sd - Ëncltd mkjldmkb1 p`sd nëxlnd pdr `mvîd1 099 orknds - Ëncltd lmt`rmkjldmkb1 ekstk ;99 orknds h. Gln`msldm`s - Nëxlnks1 ¿ Zdcr` B + K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 x G > ;97 jn, slm qu` bk nkydr `xj`gk g` <9 jn - Nîmlnks ¿ Zdcr` ;7 x < jn ¿ Sdbbd B + 3 G >;? jn, slm qu` bk nkydr s`k lmh`rldr lmh`rldr k ;9 ;9 jn
Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`rëm bb`vkr kge`rlgk umk `tlqu`tk g` ;9 x ? jn, `m bk hlour` bk glr`jjlúm y `b hrkmqu`d.
o. Dpjldm`s Jdm jdmtrktd / slm jdmtrktd. e. Z`rvljlds kgljldmkb`s MKJLDMKB S`jdolgk k gdnljlbld (jdm jdmtrktd)
LMW@SMKJLDMKB S`jdolgk k gdnljlbld (jdm jdmtrktd)
l. Wkrlhks y cdmlhljkjldm`s k. Ëncltd mkjldmkb Z` `stkcb`j`m gds orupds g` pr`jlds `m humjlúm g`b g`stlmd g` bds `mvîds1 QDMK K @mvîds jdm g`stlmd1 - Bdjkb - Kgnlmlstrkjldm`s Ydstkb`s - Jkpltkb`s g` prdvlmjlk - Ydcbkjldm`s g` nës g` 09.99 ekcltkmt`s `stkcb`jlgks pdr Jdrr`ds
QDMK C @mvîds jdm g`stlmd1 r`std g` pdcbkjldm`s
Z` `stkcb`j` gds tkrlhks pkrk `b jëbjubd1 - Wkrlhk pdr `mvîd `mvîd (jkgk (jkgk zdmk zdmk um jdm umk tkrlhk glstlmtk) - Wkrlhk pdr p`sd g`b jdmaumtd jdmaumtd g` `mvîds (jkgk (jkgk zdmk jdm umk tkrlhk glstlmtk)
Yrdgujtds y s`rvljlds pdstkb`s
70
`gltdrlkb } j`p
Bk sunk g` kncds lnpdrt`s `s `b pr`jld g` bk r`n`sk g` `mvîds. @b lnpdrt` r`subtkmt` k kcdmkr s` r`gdmg`k k jìmtlnds g` `urd (sl `b t`rj`r g`jlnkb `s loukb d sup`rldr k 0, `b s`oumgd g`jlnkb s` lmjr`n`mtk `m ; umlgkg6 sl `b t`rj`r g`jlnkb `s lmh`rldr k 0, `b s`oumgd g`jlnkb md s` ndglhljk). @xlst` umk tkrlhk ñmljk pkrk `mvîds g` n`mds g` ;9 orknds k um pr`jld hlad (glstlmoul`mgd zdmks) • Ëncltd lmt`rmkjldmkb Z` `stkcb`j`m pr`jlds glh`r`mjlkgds s`oñm orupds g` pkîs`s1 QDMK ; QDMK 3 @urdpk (lmjbulgk Ord`mbkmglk), `xj`ptd1 Glmknkrjk, Hlmbkmglk, Lsbkmglk, Mdru`ok, Zulzk S`std g` pkîs`s (Qdmk 3) Ykrk `b jëbjubd, s` g`t`rnlmkm gds tkrlhks1 - Wkrlhk pdr `mvîd (jkgk zdmk um pr`jld glstlmtd) - Wkrlhk pdr p`sd g`b jdmaumtd jdmaumtd g` `mvîds (jkgk (jkgk zdmk um pr`jld glstlmtd) Z` jr`k umk tkrlhk ñmljk pkrk `mvîds g` n`mds g` ;9 orknds k um pr`jld hlad (glstlmoul`mgd zdmks)
a. Hdrnks g` pkod Z` kj`ptk `b pkod `m n`tëbljd, jdm tkra`tk g` Jrìgltd/gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds `m `st` jksd s`rëm1 - Z`bbds/@stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wrkmspdrt` Wrkmspdrt ` S`g glh`r`mjlkgk y `sp`jîhljk pkrk prdgujtds `jdmúnljds. c. Jrlt`rlds g` s`b`jjlúm - Yr`jld - Lnko`m - S`g j. Yrlmjlpkb`s jbl`mt`s - Ko`mjlks Yucbljlgkg Glr`jtk - @npr`sks g` X`mtk pdr Jdrr`d. Orkmg`s jbl`mt`s
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3.3 3. 3 Y PCB LJDSS @D ÚYWL ND K. G`hlmljlúm Z` jdmj`ptukblzk pkrk gkr sdbujldm`s k tdgks kqu`bbks jknpkûks g` pucbljlgkg nës `stëmgkr`s g` bds jbl`mt`s, k sus jdnumljkjldm`s cësljks. Z` trktk g` `mvîds g` nklblmo p`rsdmkblzkgds, cuzdm`kcb`s g`stlmkgds k bk prdndjlúm y v`mtk g` cl`m`s y s`rvljlds. Ydgrëm lmjbulr, kg`nës, dca`tds d n`rjkmjîks prdndjldmkb`s sl`npr` qu` `st` e`jed md lnplgk su trktknl`mtd kutdnktlzkgd y su pdst`rldr `mtr`ok `m `b jkslbb`rd gdnljlblkrld. @stds `mvîds g`c`m r`umlr bds sloul`mt`s r`qulsltds1 - @stkr hdrnkgds hdrnkgds pdr jdnumljkjldm`s pucbljltkrlks pucbljltkrlks d prdndjldmkb`s, nu`strks, jktëbdods, jktëbdods, `stuglds g` n`rjkgd d pucbljlgkg - W`m`r jdmt`mlgd slnlbkr, kumqu` `b mdncr`, bk bk glr`jjlúm y `b mñn`rd g` lg`mtlhljkjlúm qu` s` kslom` k sus g`stlmktkrlds s`km glstlmtds `m jkgk jksd - Z`r r`nltlgds k um nîmlnd g` ;99 g`stlmktkrlds @b p`rsdmkb g` Jdrr`ds, `sp`jlkbn`mt` `b g` Kgnlslúm, pdgrë jdnprdckr qu` bds `mvîds junpb`m jdm bks jkrkjt`rîstljks prdplks g`b prdgujtd.
@mvîd g` Yucbljdrr`d Úptlnd
@m su jucl`rtk d `mvdbturk g`c` lmgljkrs` qu` s` trktk g` um `mvîd Yucbljdrr`d úptlnd.
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb y Kmgdrrk c. Ybkzds g` `mtr`ok Mkjldmkb1 `mtr` 3 y 7 gîks. Bk `mtr`ok `m tdgd `b t`rrltdrld mkjldmkb g`b <9% g` bds `mvîds s` vl`m` r`kblzkmgd `m 7 gîks eëclb`s (pkrk bds `mvîds g`pdsltkgds kmt`s g` bks ;8199 edrks `m Dhljlmks jdm turmd g` tkrg` d ;71:9 edrks `m Dhljlmks jdm edrkrld g` nkûkmk) j. @nckbka` G`c` okrkmtlzkr bk lmt`orlgkg g`b jdmt`mlgd. Yu`g`m s`r1 - Kcl`rtds1 ckad hkak, hkak, sdcr`, sdcr`, `mtr` jkrtdm`s, g`mtrd g`mtrd g` tucds d `m jkaks jkaks kcl`rtks kcl`rtks
Yrdgujtds y s`rvljlds pdstkb`s
7?
`gltdrlkb } j`p
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J`rrkgds1 jdm bk lmgljkjlúm lmgljkjlúm ‒pkrk lmsp`jjlúm pdstkb pdstkb kcrlr kquî„ `m umk g` bks sdbkpks sdbkpks @nckbka`s g` pbëstljd1 sl`npr` qu` jlrjub`m `m `b s`rvljld lmt`rldr y s` pds`k bk kutdrlzkjlúm jdrr`spdmgl`mt`
g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd @m bk jucl`rtk g`b `mvîd g`c` hlourkr b` lmgljkjlúm ‒YPCBLJDSS@D ÚYWLND„ `. Y`sd y gln`msldm`s @b p`sd nëxlnd pdr `mvîd s`rë g` 599 orknds. @stds `mvîds pdgrëm s`r trktkgds kutdnktlzkgkn`mt` y s`rëm tdtkbn`mt` `mtr`okcb`s `m `b cuzúm. G`c`m kgkptkrs` k bks sloul`mt`s n`glgks1 - Nëxlnks1 sdcr`/jkak1 3: x :: x 3 jn - Nîmlnks1 sdcr`/jkak1;7 x < jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks md s`rëm kgnltlgds, kgnltlgds, ml kum jdm bk `tlqu`tk g` ;9 x ? jn
Md `xlst` pdslclblgkg g`b hdrnktd rdbbd/tucd.
h. Dpjldm`s Dpjldm `s Jdmtrktd/slm jdmtrktd. o. Z`rvljlds kgljldmkb`s S`jdolgk k gdnljlbld (jdm jdmtrktd) W`npd Lmhdrnkjlúm g` G`vdbujldm`s (jdm jdmtrktd) Z`oulnl`mtd g` Jknpkûks (jdm jdmtrktd) G`strujjlúm g` `mvîds g`vu`btds (jdm jdmtrktd)
S`jdolgk g` `mvîds k gdnljlbld. Hlakjlúm g` bks h`jeks g` `mtr`ok g` bk jknpkûk1 kmt`s, gurkmt`, g`spuìs g` umk h`jek. Lmhdrnkjlúm hkjlbltkgk kb jbl`mt` g` hdrnk t`b`nëtljk sdcr` bds `mvîds g`vu`btds g` umk r`n`sk jdm d slm lmgljkjlúm g`b ndtlvd g` bk g`vdbujlúm. G`vdbujlúm g` lmhdrnkjlúm kb jbl`mt` sdcr` `b `stkgd `m `b qu` s` `mju`mtrk bk glstrlcujlúm g` su jknpkûk. K p`tljlúm g`b r`nlt`mt` s` g`strulrëm bds `mvîds g`vu`btds. @st` s`rvljld s` pdgrë pr`stkr súbd d jdnclmkgd jdm O`stlúm g` G`vdbujldm`s.
e. Wkrlhks y cdmlhljkjldm`s Z` `stkcb`j`m gds orupds g` pr`jlds `m humjlúm g`b g`stlmd g` bds `mvîds. @stks tkrlhks s` `strujturkm `m 3< trknds g` p`sd.
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QDMK K @mvîds jdm g`stlmd1 - Bdjkb - Kgnlmlstrkjldm`s Ydstkb`s - Jkpltkb`s g` prdvlmjlk - Ydcbkjldm`s g` nës g` 09.999 ekcltkmt`s `stkcb`jlgks pdr Jdrr`ds
QDMK C @mvîds jdm g`stlmd1 r`std g` pdcbkjldm`s
l. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds `m `st` jksd s`rîkm bds sloul`mt`s1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd
J. @mtr`ok Z` bb`vkrëm kb gdnljlbld qu` hlour` `m bk glr`jjlúm g`b g`stlmktkrld tdgds bds `mvîds g` Yucbljdrr`d úptlnd ekstk 599 o y s` `mtr`okrëm `m1 - Jkslbb`rds gdnljlblkrld gdnljlblkrldss - Kpkrtkgds - Blstk Bk `mtr`ok s` r`kblzkrë g`pdsltkmgd `b `mvîd `m `b jkslbb`rd gdnljlblkrld. @m jksd g` lnpdslclblgkg g` cuzdm`krbd, s` g`akrë kvlsd g` bb`okgk kb g`stlmktkrld pkrk qu` bd r`tlr` g` bk Dhljlmk `m `b pbkzd nëxlnd g` qulmj` gîks.
3.: 3. : YP CBL JDSS@D YS@N LPN K. G`hlmljlúm @s bk sdbujlúm ‒XLY„ g` pucbljdrr`d jukmgd `b jbl`mt` m`j`slt` umk nkydr hb`xlclblgkg `m sus hdrnktds, gln`msldm`s, p`sd, `mtr`ok y mñn`rd g` `mvîds, ksî jdnd bds `mvîds vdbunìtrljds y g` nkydr jr`ktlvlgkg. Z` trktk g` `mvîds g`stlmkgds k bk prdndjlúm y v`mtk g` cl`m`s y s`rvljlds qu`, pdr bks jkrkjt`rîstljks `sp`jlkb`s g`b n`mska` qu` jdmtl`m`m, m`j`slt`m t`m`r nkydr hb`xlclblgkg `m su hdrnktd y p`sd qu` `b r`std g` bds prdgujtds. @st` prdgujtd `stë p`mskgd `sp`jlkbn`mt` pkrk `mvîds vdbunìtrljds qu` jdmt`mokm nu`strks u dca`tds prdndjldmkb` prdndjldmkb`s. s. Kg`nës, g`c`m r`umlr bds sloul`mt`s r`qulsltds1 - @stkr hdrnkgds hdrnkgds pdr jdnumljkjldm`s pucbljltkrlks pucbljltkrlks d prdndjldmkb`s, nu`strks, jktëbdods, jktëbdods, `stuglds g` n`rjkgd d pucbljlgkg
Yrdgujtds y s`rvljlds pdstkb`s
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W`m`r jdmt`mlgd slnlbkr, kumqu` `b mdncr`, bk glr`jjlúm y `b mñn`rd g` lg`mtlhljkjlúm qu` s` kslom` k sus g`stlmktkrlds s`km glstlmtds `m jkgk jksd Z`r r`nltlgds r`nltlgds k um nîmlnd g` 09 09 g`stlmktkrlds g`stlmktkrlds pdr r`n`sk Z`r `mvîds jdm glr`jjlúm. glr`jjlúm. Bks s`ûks s`ûks pdgrëm hlourkr `m `b dca`td nlsnd d `m su `mvdbturk `mvdbturk
@mvîd g` Yucbljdrr`d Yr`nlun (hdrnktd blcr`)
@b p`rsdmkb g` Jdrr`ds, `sp`jlkbn`mt` `b g` Kgnlslúm, pdgrë jdnprdckr qu` bds `mvîds junpb`m jdm bks jkrkjt`rîstljks prdplks g`b prdgujtd. @m su jucl`rtk d `mvdbturk g`c` lmgljkrs` qu` s` trktk g` um `mvîd Yucbljdrr`d Yr`nlun.
C. Hljek g`b prdgujtd k. Ëncltd Mkjldmkb y Kmgdrrk c. Ybkzds g` `mtr`ok Mkjldmkb1 `mtr` 3 y 7 gîks. Bk `mtr`ok `m tdgd `b t`rrltdrld mkjldmkb g`b <9% g` bds `mvîds s` vl`m` r`kblzkmgd `m 7 gîks eëclb`s. Ykrk bds `mvîds g`pdsltkgds kmt`s g` bks ;8199 edrks `m Dhljlmks jdm turmd g` tkrg` d ;71:9 edrks `m Dhljlmks jdm edrkrld g` nkûkmk. j. @nckbka` G`c` okrkmtlzkr bk lmt`orlgkg g`b jdmt`mlgd. Yu`g`m s`r1 - Kcl`rtds1 ckad hkak, hkak, sdcr`, sdcr`, `mtr` jkrtdm`s, g`mtrd g`mtrd g` tucds d `m jkaks jkaks kcl`rtks kcl`rtks - J`rrkgds1 jdm bk lmgljkjlúm lmgljkjlúm ‒pkrk lmsp`jjlúm pdstkb pdstkb kcrlr kquî„ `m umk g` bks sdbkpks sdbkpks - @nckbka`s g` pbëstljd1 sl`npr` qu` jlrjub`m `m `b s`rvljld lmt`rldr y s` pds`k bk kutdrlzkjlúm jdrr`spdmgl`mt` g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd @m bk jucl`rtk g`b `mvîd g`c` hlourkr bk lmgljkjlúm ‒YPCBLJDSS@D YS@NLPN„ `. Y`sd y gln`msldm`s @b p`sd nëxlnd pdr `mvîd s`rë g` 3 fo @m jukmtd k bks gln`msldm`s, g`c`rëm s`r1 - Nëxlnks1
09
W`nk ;
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¿ Zdcr` B + K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 x G > ;97 jn, slm qu` bk nkydr `xj`gk g` <9 jn - Nîmlnks ¿ Zdcr` ;7 x < jn ¿ Sdbbd B + 3 x G > ;? jn Bk nkydr md lmh`rldr k ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`rëm bb`vkr kge`rlgk kge`rlgk umk `tlqu`tk g` ;9 x ? jn `m bk hlour` bk glr`jjlúm y `b hrkmqu`d.
h. Dpjldm`s Dpjldm `s Zdbd jdm jdmtrktd. o. Z`rvljlds kgljldmkb`s S`jdolgk k gdnljlbld (jdm jdmtrktd) W`npd Lmhdrnkjlúm g` G`vdbujldm`s (jdm jdmtrktd) Z`oulnl`mtd g` Jknpkûks (jdm jdmtrktd) G`strujjlúm g` `mvîds g`vu`btds
S`jdolgk g` `mvîds k gdnljlbld Hlakjlúm g` bks h`jeks g` `mtr`ok g` bk jknpkûk1 kmt`s, gurkmt`, g`spuìs g` umk h`jek Lmhdrnkjlúm hkjlbltkgk kb jbl`mt` g` hdrnk t`b`nëtljk sdcr` bds `mvîds g`vu`btds g` umk r`n`sk jdm d slm lmgljkjlúm g`b ndtlvd g` bk g`vdbujlúm G`vdbujlúm g` lmhdrnkjlúm kb jbl`mt` sdcr` `b `stkgd `m `b qu` s` `mju`mtrk bk glstrlcujlúm g` su jknpkûk K p`tljlúm g`b r`nlt`mt` s` g`strulrëm bds `mvîds g`vu`btds. @st` s`rvljld s` pdgrë pr`stkr súbd d jdnclmkgd jdm O`stlúm g` G`vdbujldm`s
e. Wkrlhks y cdmlhljkjldm`s Z` `stkcb`j`m gds orupds g` pr`jlds `m humjlúm g`b g`stlmd g` bds `mvîds. @stks tkrlhks s` `strujturkm `m :: trknds g` p`sd. QDMK K QDMK C @mvîds jdm g`stlmd1 @mvîds jdm g`stlmd1 r`std g` pdcbkjldm`s - Bdjkb - Kgnlmlstrkjldm`s Ydstkb`s - Jkpltkb`s g` prdvlmjlk - Ydcbkjldm`s g` nës g` 09.999 ekcltkmt`s `stkcb`jlgks pdr Jdrr`ds
l. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds `m `st` jksd s`rëm1 - Z`bbds - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk Yrdgujtds y s`rvljlds pdstkb`s
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Hrkmqu`d Nëqulmk Hrkmqu`d Ykokgd
J. @mtr`ok Z` bb`vkrëm kb gdnljlbld qu` hlour` `m bk glr`jjlúm g`b g`stlmktkrld tdgds bds `mvîds g` Yucbljdrr`d úptlnd ekstk 3.999 o y s` `mtr`okrëm `m1 - Jkslbb`rds gdnljlblkrld gdnljlblkrldss - Kpkrtkgds - Blstk Bk `mtr`ok g` `stds `mvîds s` r`kblzkrë n`glkmt` g`púsltd `m `b jkslbb`rd gdnljlblkrld. Zl md hu`s` pdslcb` su g`púsltd `m `b cuzúm, `b p`rsdmkb g` r`pkrtd kjj`g`rë kb gdnljlbld g`b g`stlmktkrld pkrk lmt`mtkr bk `mtr`ok. Zl g` `stk hdrnk tknpdjd `s pdslcb` bk `mtr`ok, s` g`akrë kvlsd pkrk qu` gljed `mvîd s`k r`jdolgd `m Blstk.
3.7 YPCBLCP QÚM / @MXÎDZ YPCBLJL WKSLDZ ZLM GLS@JJLÚM K. G`hlmljlúm Zdm `mvîds pucbljltkrlds `m bds qu` md hlourk mlmoñm gktd sdcr` bk lg`mtlgkg g`b g`stlmktkrld. Z` r`qul`r` `b g`púsltd nîmlnd g` ;99 `a`npbkr`s. @m bk jucl`rtk hlourkrë bk lmgljkjlúm g` ‒@mvîd pucbljltkrld slm glr`jjlúm„.
C. Hljek g`b prdgujtd k. Ëncltd @spkûk y Kmgdrrk. c. Ybkzd Bk `mtr`ok `m tdgd `b t`rrltdrld mkjldmkb g`b <9% g` bds `mvîds s` vl`m` r`kblzkmgd `m 7 gîks eëclb`s pkrk `mvîds g`pdsltkgds kmt`s g` bks ;8199 edrks `m dhljlmks g` kgnlslúm jdm turmd g` tkrg` d ;71:9 edrks `m dhljlmks jdm edrkrld súbd g` nkûkmk) j. @nckbka` Kb g`sjucl`rtd d `m sdcr` j`rrkgd, jdm bk lmgljkjlúm ‒Ykrk lmsp`jjlúm pdstkb kcrlr kquî„. g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd @m tdgd jksd bb`vkm `m bk jucl`rtk bk lmgljkjlúm g` ‒@mvîd pucbljltkrld slm glr`jjlúm„. Md bb`vkm kge`rlgd mlmoñm tlpd g` hrkmqu`d. Z` pr`s`mtkm `m pkqu`t`s g` 30, 09, d ;99 `a`npbkr`s, kjdnpkûkgds g` umk r`bkjlúm pdr gupbljkgd `m bk qu` jdmstk1 p`sd g` jkgk lnpr`sd, buokr g` glstrlcujlúm y mñn`rd g` `a`npbkr`s k glstrlculr. `. Y`sd Nëxlnd1 ;99 o h. Gln`msldm`s - Nëxlnks1 Zdcr` Zdcr` B + K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn - Nîmlnks1 Zdcr` < x ;7 jn
03
W`nk ;
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Md s` p`rnlt`m jdm n`glgks lmt`rldr`s, ml `b usd g` `tlqu`tks, y md md eky dpjlúm kb hdrnktd g` rdbbd.
o. Z`rvljlds kgljldmkb`s Z`b`jjlúm g` s`jtdr`s g` glstrlcujlúm Z`oulnl`mtd g` jknpkûks (jdm jdmtrktd) S`jdolgk k gdnljlbld (jdm jdmtrktd)
e. Wkrlhks y cdmlhljkjldm`s Bks tkrlhks md glstlmou`m `mtr` `mvîds pdr buokr g` su drlo`m ml g`stlmd, ml tknpdjd sl sdm bdjkb`s d `mtr` bdjkblgkg`s glstlmtks. @xlst` um lmjr`n`mtd `m jksd g` s`b`jjlúm g` s`jtdr`s g` glstrlcujlúm (pdr `mvîd) y eky pdslclblgkg g` cdmlhljkjldm`s s`oñm kju`rgd. Bk `sjkbk g` p`sds `m `st` jksd `s bk sloul`mt`1 Ekstk 39 orknds mdrnkblzkgds Ekstk 39 orknds slm mdrnkblzkr Nës g` 39 orknds y ekstk 09 orknds Nës g` 09 orknds y ekstk ;99 orknds
l. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kgnltlgds s`rëm1 - Z`bbds / @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d Nëqulmk - Hrkmqu`d Ykokgd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wrkmspdrt` Wrkmspdrt ` S`g glh`r`mjlkgk y `sp`jîhljk g` bk `jdmúnljk. c. Jrlt`rlds g` s`b`jjlúm - Lnko`m - Okrkmtîk - Yr`jld - S`g
Yrdgujtds y s`rvljlds pdstkb`s
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j. Yrlmjlpkb`s jbl`mt`s - Orkmg`s sup`rhljl`s - Yrdh`sldmkb`s - Yyn`s - @npr`sks Yñcbljks - Z`jtdr`s g`1 ckmjk, jdnumljkjldm`s, glstrlcujlúm, s`ourds, vlka`s - @npr`sks g` nkrf`tlmo
3.0 3. 0 YPCB LJDSS @D YBPZ Yucbljdrr`d Ybus md `s `m sî nlsnd um prdgujtd, slmd qu` s` trktk g` ‒sdbujldm`s pkqu`tlzkgks„, gdmg` s` `mobdckm vkrlds prdgujtds y s`rvljlds jdm `b prdpúsltd g` r`kblzkr umk jknpkûk g` nkrf`tlmo glstlmtk. Z` dh`rtk `m tr`s dpjldm`s1 - Jkptkjlúm C3J (Jkptkjlúm k Edokr`s) - Jkptkjlúm C3C (Jkptkjlúm k @npr`sks) - Hlg`blzkjlúm
K. Jkptkjlúm C3J (Jkptkjlúm k Edokr`s) Ykrk jkptkr mu`vds jbl`mt`s, Jdrr`ds dhr`j` umk sdbujlúm g` Nkrf`tlmo Glr`jtd qu` p`rnlt` ktrk`r nës jbl`mt`s n`glkmt`1 - O`dpdsljldmkn O`dpdsljldmknl`mtd l`mtd g` bds bds jdmsunlgdr`s jdmsunlgdr`s pkrk bdjkblzkr bdjkblzkr k bds jbl`mt`s jbl`mt`s pdt`mjlkb`s pdt`mjlkb`s `m humjlúm humjlúm g` nñbtlpb`s vkrlkcb`s qu` s` kbnkj`mkm `m bks cks`s g` gktds g` Jdrr`ds y hkjlbltkr bk lg`mtlhljkjlúm g` dpdrtumlgkg`s jbkv`s pkrk bk `strkt`olk g` m`odjld. - Kjj`sd k edokr`s1 p`rnlt` p`rnlt` jdmtkjtkr jdm bds edokr`s `spkûdb`s `spkûdb`s nës kg`jukgds g` hdrnk s`nlgls`nlglr`jjldmkgk, p`rd jdm nëxlnk okrkmtîk g` `mtr`ok. - Jdnumljkjldm`s pkrk jkptkr jkptkr mu`vds mu`vds jbl`mt`s1 p`rh`jtd pkrk pkrk glstrlculr glstrlculr nklblmo nklblmo g` p`qu`ûds hdrnkhdrnktds qu`, pdr su p`sd y tknkûd, p`rnlt`m s`r nkmlpubkgd kutdnëtljkn`mt` y g`pdsltkgd `m `b cuzúm.
k. Yrdj`sd - Z`b`jjlúm g`b pñcbljd dca`tlvd - Jdmtkjtds y trktknl`mtds g` jkblgkg g`b gktd - Glstrlcujlúm g` bds `mvîds - Z`oulnl`mtd g` bk jknpkûk ` lmhdrnkjlúm g` g`vdbujldm`s c. Wkrlhks Bk tkrlhk g` `stk ndgkblgkg `stë jdnpu`stk pdr gds vkrlkmt`s1 Mñn`rd g` `mvîds ;.999 `mvîds 3.999 `mvîds :.999 `mvîds 7.999 `mvîds 0.999 `mvîds
07
Y`sd Ekstk 39 orknds. G` 39 k 09 orknds. G` 09 k ;99 orknds.
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Mñn`rd g` `mvîds 8.999 `mvîds ?.099 `mvîds ;9.999 `mvîds
Y`sd
C. Jkptkjlúm C3C (Jkptkjlúm k @npr`sks) Ykrk bk jkptkjlúm g` `npr`sks y prdh`sldmkb`s Jdrr`ds dhr`j` umk sdbujlúm g` Nkrf`tlmo Glr`jtd qu` p`rnlt`1 - Z`on`mtkr pkrk pkrk bb`okr bb`okr kb pñcbljd pñcbljd dca`tlvd1 dca`tlvd1 kjtukbn`mt` s` glspdm` g` um orkm orkm vdbun`m g` vkrlkcb`s vkrlkcb`s g` g`jlslúm y jkblgkg g` bks Cks`s g` Gktds pkrk t`m`r ìxltd `m bks `strkt`olks g` jkptkjlúm C3C. - W`m`r bks n`adr`s n`adr`s cks`s g` gktds g` `npr`sks y m`odjlds1 m`odjlds1 Jdrr`ds Jdrr`ds ju`mtk jdm Cks`s Cks`s g` Gktds Gktds mkjldmkb`s pkrk jdmtkjtkr k `npr`sks d kutúmdnds. - Jr`kr jdnumljkjldm`s jdnumljkjldm`s pkrk pkrk jkptkr mu`vds jbl`mt`s1 jbl`mt`s1 p`rh`jtd pkrk glstrlculr glstrlculr nklblmo g` p`qu`ûds hdrnktds qu`, pdr su p`sd y tknkûd, p`rnlt`m s`r nkmlpubkgds kutdnëtljkn`mt` kutdnëtljkn`mt` y g`pdsltkgds `m `b cuzúm. - O`stldmkr bk bk lmhdrnkjlúm lmhdrnkjlúm g` bks g`vdbujldm`s1 Jdrr`ds r`olstrkrë r`olstrkrë bks g`vdbujldm`s qu` pu`gkm prdguprdgujlrs` `m bds `mvîds r`kblzkgds lmhdrnkmgd g` bds r`subtkgds.
k. Yrdj`sd - Z`b`jjlúm g`b pñcbljd dca`tlvd - Jdmtkjtds y trktknl`mtds g` jkblgkg g`b gktd - Glstrlcujlúm g` bds `mvîds - Z`oulnl`mtd g` bk jknpkûk ` lmhdrnkjlúm g` g`vdbujldm`s c. Wkrlhks Bk tkrlhk g` `stk ndgkblgkg `stë jdnpu`stk pdr gds vkrlkmt`s1 Mñn`rd g` `mvîds ;.999 `mvîds 3.999 `mvîds :.999 `mvîds 7.999 `mvîds 0.999 `mvîds 8.999 `mvîds ?.099 `mvîds ;9.999 `mvîds
Y`sd Ekstk 39 orknds. G` 39 k 09 orknds. G` 09 k ;99 orknds.
J. Hlg`blzkj Hlg`blzkjlúm lúm Ykrk bk n`adr hlg`blzkjlúm g` jbl`mt`s Jdrr`ds dhr`j` umk sdbujlúm g` Nkrf`tlmo Glr`jtd qu` p`rnlt`1 - Jdmv`rtlr bds jdmtkjtds `m `xj`b`mt`s1 n`adrk `b jdmtkjtd jdm bds jbl`mt`s, dptlnlzkmgd dptlnlzkmgd bks cks`s g` gktds, orkjlks k bk mdrnkblzkjlúm y jukblhljkjlúm pkrk r`kblzkr jknpkûks g` nkrf`tlmo glr`jtd jdm r`subtkgds pdsltlvds.
Yrdgujtds y s`rvljlds pdstkb`s
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@mvlkr jdnumljkjldm`s pkrk jkptkr jkptkr mu`vds jbl`mt`s1 p`rh`jtd p`rh`jtd pkrk glstrlculr nklblmo g` g` p`qu`ûds hdrnktds qu`, pdr su p`sd y tknkûd, p`rnlt` s`r nkmlpubkgd kutdnëtljkn`mt` y g`pdsltkgd `m `b cuzúm, kun`mtkmgd ksî bk `hljkjlk `m bk glstrlcujlúm g` jknpkûks. Dnmljkmkblgkg nës `h`jtlvk1 hkjlbltknds bk pbktkhdrnk pkrk pkrk qu` `b n`mska` bb`ou` bb`ou` tknclìm pdr pdr `nklb y ZNZ k bds jbl`mt`s. Z` pr`t`mg` jdmsdblgkr bk jdmhlkmzk g` bds jbl`mt`s `xlst`mt`s k trkvìs g` prdndjldm`s `sp`jîhljks. Dhr`j`r lmhdrnkjlúm lmhdrnkjlúm g` bks g`vdbujldm`s1 g`vdbujldm`s1 Jdrr`ds r`olstrkrë bks g`vdbujldm`s g`vdbujldm`s p`rnltl`mgd p`rnltl`mgd t`m`r kjtukblzkgk bk cks` g` gktds.
k. Yrdj`sd - Z`b`jjlúm g`b pñcbljd dca`tlvd - Ybktkhdrnk pkrk `nklbs y ZNZ - Glstrlcujlúm g` bds `mvîds - Z`oulnl`mtd g` bk jknpkûk ` lmhdrnkjlúm g` g`vdbujldm`s c. Wkrlhks Bk tkrlhk g` `stk ndgkblgkg `stë jdnpu`stk pdr gds vkrlkmt`s1 Mñn`rd g` `mvîds ;.999 `mvîds 3.999 `mvîds :.999 `mvîds 7.999 `mvîds 0.999 `mvîds 8.999 `mvîds ?.099 `mvîds ;9.999 `mvîds
Y`sd Ekstk 39 orknds G` 39 k 09 orknds G` 09 k ;99 orknds
3.8 3. 8 JDSS@D Z GLS @JWD / Z@SXLJLD Z G@ LMH DSNKJL ÚM YKSK JKNYKÛKZ JKNY KÛKZ G@ NKSF@WL MO Bds s`rvljlds g` lmhdrnkjlúm pkrk jknpkûks g` nkrf`tlmo sdm ‒jdnpb`n`mtds„ m`j`skrlds pkrk pdg`r r`kblzkr umk cu`mk jknpkûk g` nkrf`tlmo. Zu kpbljkjlúm k cks`s g` gktds, jbl`mt`s y pdslclblgkg`s g` glstrlcujlúm kyugkm k bds glstlmtds `mvîds g` Yucbljdrr`d y Yucblcuzúm k s`r nës `h`jtlvds.
K. Jdrr`ds Wkro`t Jdrr`ds Wkro`t jdmslst` `m `b usd g` tìjmljks kmkbîtljks y g` s`on`mtkjlúm qu` p`rnlt`m s`b`jjldmkr `b pñcbljd dca`tlvd nës kg`jukgd k bk edrk g` bkmzkr umk jknpkûk g` jdnumljkjlúm pkrk nkxlnlzkr su r`mglnl`mtd. Jdrr`ds Wkro`t prdpdrjldmk tr`s s`rvljlds1
O`dnkrf`tlmo
08
Y`rnlt` o`dpdsljldmkr bks dpdrtumlgkg`s g` m`odjld n`glkmt` bk r`pr`s`mtkjlúm `spkjlkb g` sus jbl`mt`s, n`rjkgd pdt`mjlkb, pumtds g` v`mtk, sujurskb`s, jdnp`t`mjlk, `tj. @stk e`rrknl`mtk p`rnlt` tdnkr g`jlsldm`s, hlg`blzkr k jbl`mt`s ` lg`mtlhljkr n`rjkgd pdt`mjlkb g` umk hdrnk pr`jlsk y `hljkz
W`nk ;
`gltdrlkb } j`p
Z`on`mtkjlúm
Jdmslst` `m bdjkblzkr lmglvlguds u drokmlzkjldm`s jdm jkrkjt`rîstljks slnlbkr`s jdm bds qu` hdrnkr sucorupds edndoìm`ds `m cks` k jdnpdrtknl`mtd jdnpdrtknl`mtdss s`n`akmt`s, qu` r`kjjldmkrëm g` um ndgd pkr`jlgd kmt` umk kjjlúm g` nkrf`tlmo d umk kjjlúm jdn`rjlkb
Kmëblsls g` bk jkblgkg g` gktds
Wrktk g` kugltkr bk jkblgkg g` bk lmhdrnkjlúm g` bk qu` glspdm`m bds jbl`mt`s `m sus cks`s g` gktds jdm `b hlm g` dhr`j`r umk prdpu`stk qu` `blnlm` sus jkr`mjlks y nkxlnlj` su r`mglnl`mtd
Wl`m` um ëncltd mkjldmkb y `b pbkzd g` `mtr`ok `s g` nëxlnd 0 gîks.
C. Jdrr`ds Kgg @b dca`tlvd `s jdmv`rtlr `m `xj`b`mt`s bks cks`s g` gktds g` bds jbl`mt`s, pu`s bk jkblgkg g` bk lmhdrnkjlúm `s humgkn`mtkb pkrk jdms`oulr r`kblzkr kjjldm`s jdn`rjlkb`s g` ìxltd. Jdrr`ds Kgg p`rnlt` n`adrkr bks cks`s g` gktds g` bds jbl`mt`s pkrk okrkmtlzkr su hlkclblgkg y jdms`oulr ksî n`adrkr `b jdmtkjtd jdm sus jdmsunlgdr`s. Kg`nës, dhr`j` `b s`rvljld g` jkpturk g` lmhdrnkjlúm k n`glgk, r`jdolgk k p`tljlúm g`b jbl`mt`. Ykrk jdms`oulr `b dca`tlvd s` pu`g`m r`kblzkr bks sloul`mt`s kjtlvlgkg`s1
Mdrnkblzkjlúm lmhdrnktlzkgk g` Mdrnkblzkjlúm glr`jjldm`s
Wrktknl`mtd kutdnktlzkgd g` hlje`rds qu` mdrnkblzk d g`sgupbljk glr`jjldm`s jdm `b hlm g` nlmlnlzkr `b hkbbd `m `b `mvîd. Bk mdrnkblzkjlú mdrnkblzkjlúm m kutdnëtljk g` r`olstrds mds p`rnlt` `stkmgkrlzkr ksî g`mdnlmkjldm`s g` gdnljlbld, mdncr`s y `npr`sks
Mdrnkblzkjlúm nkmukb g` glr`jjldm`s
Wrktknl`mtd nkmukb g` hlje`rds qu` mdrnkblzk glr`jjldm`s jukmgd bds prdj`sds kutdnktlzkgds md ekm p`rnltlgd n`adrkr bk jkblgkg g` bds gktds
@mrlqu`jlnl`mtd lmhdrnktlzkgd g` @mrlqu`jlnl`mtd glr`jjldm`s
Jdmslst` `m lmjdrpdrkr k jkgk r`olstrd g`b hlje`rd prdpl`gkg g`b jbl`mt`, bds júglods LM@ y bk jddrg`mkgk g` bk glr`jjlúm, bd qu` p`rnlt` um jdrr`jtd o`dpdsljldmknl`mtd o`dpdsljldmknl `mtd g`b r`olstrd pkrk `b `mvîd
Jkpturk g` lmhdrnkjlúm k n`glgk
Jdrr`ds glspdm` g` umk r`g g` nës g` 39.999 jkrt`rds qu` tdgds bds gîks r`jdrr`m su zdmk g` r`pkrtd. Mu`strds trkckakgdr`s jkpturkm lmhdrnkjlúm g` hdrnk kjtlvk y pkslvk, g` hdrnk qu` mu`strk lmhdrnkjlúm `s pr`jlsk y sl`npr` `stë kjtukblzkgk
Wl`m` um ëncltd mkjldmkb y `b pbkzd g` `mtr`ok `s g` nëxlnd 0 gîks.
J. Jdrr`ds gktk Bk jkblgkg g` bks cks`s g` gktds sdm bks qu` g`t`rnlmkm `b ìxltd g` umk jdnumljkjlúm y um lmjr`n`mtd g`b r`tdrmd g` bk lmv`rslúm. Bk hlmkblgkg g` Jdrr`ds Gktk `s dhr`j`r k bds jbl`mt`s bds jdmtkjtds y bks tìjmljks lgúm`ks pkrk jdms`oulr umk jdnumljkjlúm `h`jtlvk y pr`jlsk pkrk r`kblzkr umk jknpkûk g` ìxltd. Jdrr`ds
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
Gktk prdjurk k sus jbl`mt`s bk pdslclblgkg g` glspdm`r g` Cks`s g` Gktds tkmtd g` @npr`sks jdnd g` Yrdh`sldmkb`s d g` bk ucljkjlúm g` bds jdmsunlgdr`s `m humjlúm g`b p`rhlb kb qu` g`s``m jdnumljkr. Ydr dtrk pkrt`, Jdrr`ds Gktk dhr`j` tknclìm bk Cks` g` gktds g` Júglods Ydstkb`s (jdm kjtukblzkjlúm d slm kjtukblzkjlúm), cks`s g` gktds `mrlqu`jlgks, jdm `b dca`tlvd g` s`r `b r`h`r`mt` g` lmhdrnkjlúm pdstkb jdm tdgds bds júglods pdstkb`s, numljlplds, `mtlgkg`s jdb`jtlvks, `mtlgkg`s slmoubkr`s, mñjb`ds y gls`nlmkgds g` @spkûk jdm lmhdrnkjlúm kor`okgk g`b tlpd1 - Júglod LM@ g` vîk bkrod - Lmhdrnkjlúm sdjldg`ndorëhljk - Lmhdrnkjlúm `jdmúnljk - Lmhdrnkjlúm jktkstrkb @b p`rîdgd g` jdmtrktkjlúm tl`m` umk gurkjlúm lmljlkb g` um kûd. Wrkmsjurrlgd `st` tl`npd, pdgrë s`oulr r`mdvëmgds` pdr p`rîdgds tknclìm kmukb`s. Bk Cks` g` Gktds s` kjtukblzk trln`strkbn`mt`, kjtukblzkjldm`s kjtukblzkjldm`s qu` `stkrëm glspdmlcb`s pkrk kqu`bbds jbl`mt`s jdm jdmtrktds jdm kjtukblzkjlúm. JDSS@DZ GKWK Hkjlbltk `npr`sks, kutúmdnds y prdh`sldmkb`s s`oñm `b p`rhlb g`b jbl`mt` qu` pr`jls` pkrk jknpkûks mkjldmkb`s d lmt`rmkjldmkb` lmt`rmkjldmkb`ss Bk pdslclblgkg g` s`b`jjldmkr k bds jdmsunlgdr`s hlmkb`s Yrdvlslúm g` r`olstrds g` gktds Cuslm`ss td k bds qu` vknds k glrlolrmds jdm umk nëxlnk okrkmtîk Jdmsun`r (C3J) g` `mtr`ok Cks`s g` gktds jdm kutdrlzkjlúm Jdmtkjtd g` hdrnk p`rsdmkblzkgk jdm jdmsunlgdr`s d (Y`rnlssldm Nkrf`tlmo) `npr`sks qu` nës s` kg`ju`m k su m`odjld Jdm bds júglods pdstkb`s, numljlplds jdm lmhdrnkjlúm Cks` g` gktds g` Júglods Ydstkb`s s`or`okgk6 júglod LM@, lmhdrnkjlúm sdjldg`nlorëhljk, sdjldg`nlorëhljk, `jdmúnljk y jktkstrkb @s bk mu`vk cks` g` gktds n`adrkgk g` Júglods Ydstkb`s drl`mtkgk k `strkt`olks g` Nkrf`tlmo kb lmjdrpdrkr lmgljkgdr`s sdjld`jdmúnljds y t`rrltdrlkb`s. Cks` g` gktds g` Júglods Ydstkb`s Kg`nës, s` ekm knpblkgd bds jdmt`mlgds y s` ek Yr`nlun (d Ybus) n`adrkgd bk uskclblgkg jdm umk mu`vk `strujturk g` tkcbks qu` hkjlbltkrë bk lnpb`n`mtkjlúm `m bds slst`nks g` lmhdrnkjlúm g` bds jbl`mt`s Yrdvlslúm g` gktds Cuslm`ss td Cuslm`ss (C3C)
Cks`s g` Gktds g` Drokmlsnds Dhljlkb`s
Jkpk Jkrtdorkhîk g` Júglods Ydstkb`s qu` `stë jdnpu`stk pdr bds sloul`mt`s prdgujtds
Cks`s g` gktds qu` jdmtl`m` tdgds bds drokmlsnds pñcbljds tkmtd bdjkb`s, prdvlmjlkb`s, kutdmúnljds y mkjldmkb`s yk s`km kyumtknl`mtds, jdmsdrjlds, `npr`sks d `mtlgkg`s pñcbljks, humgkjldm`s, lmstltujldm`s d `npr`sks pkrtljlpkgks Drtdhdtd g` bds júglods pdstkb`s o`m`rkgds `m cks` kb blstkgd g` bds júglods pdstkb`s y sur`bkjlúm jdm bks glr`jjldm`s y mñjb`ds g` pdcbkjlúm Jkpk jkrtdorkhîk v`jtdrlkb g` bds júglods pdstkb`s1 gktds v`jtdrlkb`s pkrk nkpks g` kbtk jkblgkg jdm mlv`b g` g`tkbb` kg`jukgd pkrk g`skrrdbbd t`jmdbúoljd
S`olstrd Cuzdm`s pdr Júglod Ydstkb
05
W`nk ;
`gltdrlkb } j`p
Wl`m` um ëncltd mkjldmkb y `b pbkzd g` `mtr`ok `s g` nëxlnd 0 gîks.
G. Jkpturk glmënljk g` ‒b`kgs„ Jdrr`ds dhr`j` pdslclblgkg g` jr`kr umk ‒bkmglmo pko`„ qu` p`rnlt` jkptkr y o`m`rkr b`kgs pkrk jdms`oulr `b r`olstrd g` jbl`mt`s pdt`mjlkb`s. O`m`rkbn`mt`, k jkncld, s` dhr`j` kb g`stlmktkrld um lmj`mtlvd jdnd jdmjursds, jupdm`s g`sju`mtd, pru`cks g` prdgujtd d vlsltk jdn`rjlkb. Wrks `b kjj`sd g`b jbl`mt` k bk pëolmk k trkvìs g` um júglod [S, CLGL d blmf, `s humgkn`mtkb nkmt`m`r y jucrlr bks `xp`jtktlvks qu` bk jdnumljkjlúm ek o`m`rkgd y pdg`r jkptkr bds b`kgs g`s`kgds. @b hkjtdr nës lnpdrtkmt` `s ndtlvkr kb vlsltkmt` pkrk qu` `stì glspu`std k r`bb`mkr `b hdrnubkrld y, pdr `bbd, bk lmhdrnkjlúm g` bk bkmglmo g`c` s`r jbkrk y g` jkblgkg. Pmk v`z qu` `b usukrld ekyk jdnpb`tkgd `b hdrnubkrld s` b` `mvlkrë um `nklb g` korkg`jlnl`mtd y bk lmhdrnkjlúm r`jdolgk s` orkckrë `m um hlje`rd pkrk qu` pu`gks jdn`mzkr bk lmt`rkjjlúm jdm ìb. @xlst`m tkrlhks glh`r`mjlkgks pkrk bks Bkmglmo pko` jdm y slm `nklb g` r`spu`stk. Jdrr`ds t` prdpdm` s`oulr `stks r`jdn`mgkjldm`s pkrk qu` bk jkptkjlúm g` b`kgs s`k bd nës úptlnk pdslcb`, ksî jdnd `b jdrr`jtd humjldmknl`mtd g` umk bkmglmo pko`1 - @b tîtubd g`c` jkptkr bk kt`mjlúm kt`mjlúm g`b usukrld usukrld pkrk qu` slok b`y`mgd `b `b r`std g`b n`mska` - Bks lnëo`m`s lnëo`m`s g`c`m `vdjkr s`mskjldm`s s`mskjldm`s pdsltlvks y o`m`rkr jdmhlkmzk `m `b usukrld - @b hdrnubkrld hdrnubkrld `s `b pumtd jbkv` g` bk jdmv`rskjlúm, jdmv`rskjlúm, yk qu` `b `b dca`tlvd `s qu` `b usukrld usukrld g`a` sus gktds - Ptlblzkr um ‒jkbb ‒jkbb td kjtldm„, umk bbknkgk k bk kjjlúm pkrk `b usukrld. usukrld. Ydr `a`npbd, `a`npbd, qu` `mvî` `b hdrnubkrld junpbln`mtkgd. - Lmjbulr bds c`m`hljlds d v`mtkaks qu` tu prdgujtd prdgujtd d s`rvljld s`rvljld pu`g` t`m`r pkrk `b jbl`mt` pdt`mjlkb.
3.? 3. ? JDSS @DZ NFG Jdrr`ds NFG `s um mu`vd prdgujtd qu` p`rnlt` `b `mvîd g` jdnumljkjldm`s pdr jkmkb`s gloltkb`s6 `nklb y ZNZ. Z` jdn`rjlkblzk `m glstlmtds pkjfs r`kblzëmgds` `b kcdmd g` bds nlsnds g` hdrnk kmtljlpkgk y jdm um pbkzd g` :9 gîks pkrk su jdmsund. WLYDZ G@ YKJFZ
YK[P@W@Z G@ @MXÎDZ ;.999 :.999 Jdrr`ds NFG @nklb 0.999 ;9.999 39.999 ;.999 :.999 Jdrr`ds NFG ZNZ 0.999 ;9.999 39.999 0.999 Jdrr`ds NFG @NKLB + CCGG ;9.999 39.999
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
WLYDZ G@ YKJFZ
Jdrr`ds NFG ZNZ + CCGG
YK[P@W@Z G@ @MXÎDZ :.999 0.999 ;9.999 39.999
K. ZNZ Y`rnlt` `b `mvîd lmn`glktd y s`mjlbbd g`sg` umd k nlb`s g` g`stlmktkrlds. Pmk e`rrknl`mtk nuy ñtlb pkrk lmvltkr k `v`mtds, gkr kvlsds, `mvlkr kbkrnks, jdmhlrnkr trkmskjjldm`s ckmjkrlks, `mvlkr jdmhlrnkjldm`s g` jdnprk, `tj. @mtr` sus prlmjlpkb`s jkrkjt`rîstljks, pdg`nds g`stkjkr bks sloul`mt`s1 - Yu`g` prdorknkrs` bk hr`ju`mjlk g` `mvîd `mvîd (kb (kb lmstkmt`, lmstkmt`, s`nkmkb, s`nkmkb, n`msukb…) - Jdmhlourk r`obks r`obks y s`on`mtkjlúm g`b hlje`rd g` jdmtkjtds pkrk p`rsdmkblzkr p`rsdmkblzkr bds n`mska`s n`mska`s g` t`xtd - Oukrgk pbkmtlbbks g` t`xtds t`xtds pr`g`hlmlgds pr`g`hlmlgds d jr`k pbkmtlbbks mu`vks - Jdmsubtk bk trkzkclblgk trkzkclblgkg g g` bds `mvîds ` lmhdrn`s - Yu`g`s `mbkzkr gdjun`mtds
C. @-NKLB Ykrk bb`okr k bk prëjtljk bks jknpkûks g` nkrf`tlmo d jdnumljkjldm`s lmt`rmks r`kblzkmgd `b `mvîd g` `nklbs pkrk nlb`s g` g`stlmktkrlds. @mtr` sus prlmjlpkb`s jkrkjt`rîstljks1 - Ydslclblgkg g` lmhdrn`s g` bks jknpkûks `nltlgks - @mvîd k g`stlmktkrld nñbtlpb` - Y`rsdmkblzk Y`rsdmkblzkjlúm jlúm g` bds gktds g`b r`j`ptdr - Y`rsdmkblzk Y`rsdmkblzkjlúm jlúm g`b jdmt`mlgd y `gljlúm EWNB - Wrkzkclblgkg g` `mvîds `mvîds (r`jlclgds/md (r`jlclgds/md r`jlclgds, b`îgds/md b`îgds, spkn, r`pugld)
3.5 JS@KNKLBLMO Jr`knklblmo `s um s`rvljld qu` pdslclbltk `b trktknl`mtd lmt`orkb y kutdnëtljd g` `mvîds pucbljltkrlds. G`sg` bk lnpr`slúm y p`rsdmkblzkjlúm g` gdjun`mtds ekstk `b pb`okgd, `m sdcrkgd y glr`jjldmkgd g` sdcr`s jdm bk nëxlnk jkblgkg. Jdnd jdnpb`n`mtd k bds s`rvljlds qu` pr`stk Jr`knklblmo, bk dhljlmk qu` r`kblzk `b trkckad hrkmqu`k y jursk bds `mvîds.
K. Ëncltd Mkjldmkb ` lmt`rmkjldmkb.
C. Wlpd g` s`rvljlds k. Lnpr`slúm y p`rsdmkblzkjlúm g` gdjun`mtds Z` r`kblzk `m cbkmjd y m`ord sdcr` umk edak K7 k umk jkrk, jdm pdslclblgkg g` lmjbulr ekstk jlmjd edaks pdr `mvîd. @b jdmt`mlgd g` `stds gdjun`mtds pdgrë lr p`rsdmkblzkgd sl `b jbl`mt` bd g`s`k.
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c. Yb`okgd, `msdcrkgd y j`rrkgd g` sdcr`s @st` s`rvljld `stë tdtkb n`mt` kutdnktlzkgd y `vltk k bk `npr`sk bk r`kblzkjlúm g` `stk bkcdr. Yu`g` lmjbulrs` ekstk 0 `b`n`mtds `mtr` edaks pb`okcb`s y `mjkrt`s d km`xds. @b tknkûd g` jkgk pl`zk g`c` kaustkrs` k bks sloul`mt`s n`glgks nëxlnks n`jkmlzkcb`s1 - Edaks1 798x33< nn - Km`xds1 3:9x;03 nn - Zdcr`s1 373x;87 nn Bds sdcr`s k utlblzkr sdm bds ndg`bds `stëmgkr kn`rljkmds y K0 jdm d slm slm v`mtkmk, d sl `b jbl`mt` bd pr`hl`r` pdr su jdndglgkg, tknclìm `xlst` bk pdslclblgkg g` utlblzkr bds sdcr`s pr`hrkmqu`kgds g` v`mtk `m tdgks bks dhljlmks.
j. Glr`jjldmkgd g` sdcr`s Jdmslst` `m bk lnpr`slúm g` bds g`stlmds qu` `b jbl`mt` mds hkjlblt` k trkvìs g` umk cks` g` gktds g` bk qu` Jdrr`ds s` jdnprdn`t` kb trktknl`mtd r`jdolgd `m `b S`kb G`jr`td ;?39/399?, g` 3; g` gljl`ncr`, pdr `b qu` s` kpru`ck `b S`obkn`mtd g` g`skrrdbbd g` bk B`y Droëmljk ;0/;<<<, g` ;: g` gljl`ncr`, g` prdt`jjlúm g` gktds g` jkrëjt`r p`rsdmkb. g. Lnpr`slúm g` bdodtlpds Zl `b jbl`mt` `mtr`ok `m sdpdrt` lmhdrnëtljd `b bdodtlpd g` su `npr`sk, b` p`rsdmkblzknds sus `mvîds. Jdnd jdnpb`n`mtd k bds s`rvljlds qu` pr`stk Jr`knklblmo, bk dhljlmk qu` r`kblj` `b trkckad hrkmqu`k y jursk sus `mvîds jdm bk nëxlnk jdndglgkg y hkjlblgkg.
J. Wkrlhks Jr`knkblmo s` jdn`rjlkblzk `m glstlmtds pkjfs1
k. Jr`knklblmo ; - Jkrtk/jdnumljkjlú Jkrtk/jdnumljkjlúm m `m K71 K71 jdm lnpr`slúm lnpr`slúm g`b gdjun`mtd k umk jkrk, `m C/M (Ekstk 3 edaks) - Nkmlpubkgd, pb`okgd pb`okgd y `msdcrkgd `msdcrkgd g` bk jkrtk1 lmjbuy` sdcr` Edak kgljldmkb K7 K7 (g` : k 39 nëxlnd) c. Jr`knklblmo 3 - Nkmlpubkgd jdm sdcr`1 nkmlpubkgd, `msdcrkgd g` ekstk 3 edaks y j`rrkgd g`b sdcr` (lmjbuy` sdcr`) - Edak kgljldmkb K7 (g` : k 39 nëxlnd) j. Jr`knklblmo : - Nkmlpubkgd slm sdcr`1 nkmlpubkgd, nkmlpubkgd, pb`okgd, pb`okgd, `msdcrkgd `msdcrkgd g` ekstk 3 edaks y j`rrkgd g`b sdcr` (`b jbl`mt` kpdrtk `b sdcr`) - Edak kgljldmkb K7 (g` : k 39 nëxlnd)
Yrdgujtds y s`rvljlds pdstkb`s
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g. Z`rvljlds lmglvlgukblzkgds Z@SXLJLDZ LMGLXLGPKBLQ LMGLXLGPKBLQKGDZ KGDZ Jkrtk slm p`rsdmkblzkr Lnpr`slúm g` gdjun`mtds Jkrtk p`rsdmkblzkgk Lmjbuy`mgd um `b`n`mtd @msdcrkgd jdm jl`rr` Lmjbuy`mgd g` gds k juktrd `b`n`mtds kutdnëtljd Lmjbuy`mgd jlmjd `b`n`mtds Lmjbuy`mgd um `b`n`mtd @msdcrkgd jdm jl`rr` Lmjbuy`mgd g` gds k juktrd `b`n`mtds nkmukb Lmjbuy`mgd jlmjd `b`n`mtds Lnpr`slúm g` glr`jjlúm Y`rsdmkblzkjlúm Lnpr`slúm g` bdod/nkrjk Lnpr`slúm g` glr`jjlúm y bdod/nkrjk Zdcr` kn`rljkmd jdm v`mtkmk ‒jr`knklblmo„ Zdcr` kn`rljkmd slm v`mtkmk Zdcr`s ‒jr`knklblmo„ Zdcr` GLM K-0 jdm v`mtkmk ‒jr`knklblmo„ Zdcr` GLM K-0 slm v`mtkmk ‒jr`knklblmo„
3.< GLZWSLC PJLÚM LMW@SMKJLDMKB K. G`hlmljlúm Kjtukbn`mt`, Jdrr`ds dp`rk `m um n`rjkgd blc`rkblzkgd y nkmtl`m` jdmv`mld jdm dtrds dp`rkgdr`s lmt`rmkjldmkb`s, tkmtd pñcbljds jdnd prlvkgds. G`mtrd g` bk jkrt`rk g` prdgujtds y s`rvljlds pr`stkgds pdr Jdrr`ds, bk `xpbdtkjlúm g` bds s`rvljlds lmt`rmkjldmkb`s s` `mnkrjk `m bk `strkt`olk g` g`skrrdbbd g` m`odjld lmt`rmkjldmkb, bd jukb jdmstltuy` tkmtd umk dpdrtumlgkg g` jr`jlnl`mtd, jdnd g` kt`mjlúm k umk g`nkmgk jkgk gîk nës p`rsdmkblzkgk `m um n`rjkgd jknclkmt`. Glstrlcujlúm Lmt`rmkjldmkb vk k kpdrtkr vkrlks v`mtkaks1 mu`vds lmor`sds pkrk Jdrr`ds, `b kun`mtd g`b hbuad lmt`rmkjldmkb `mtr` pkîs`s `nlsdr`s g` `mvîds, @spkûk y bds prlmjlpkb`s n`rjkgds r`j`ptdr`s g` gljeds vdbñn`m`s y, pdr jdmsloul`mt`, bk pdslclblgkg g` dct`m`r pr`jlds kñm nës jdnp`tltlvds `m bks r`bkjldm`s jdm `stds pkîs`s. Jdrr`ds pdr n`gld g` `st` prdgujtd dhr`j` k sus jbl`mt`s ucljkgds `m dtrds pkîs`s um s`rvljld, trkmspdrt` y glstrlcujlúm g` sus `mvîds (lnpr`sds pucbljltkrlds, jktëbdods, pucbljkjldm`s, n`rjkg`rîks g` ckad vkbdr…) k @spkûk y k t`rj`rds pkîs`s sltukgds prlmjlpkbn`mt` `m @urdpk y Bktlmdknìrljk, kprdv`jekmgd bk prlvlb`olkgk sltukjlúm, bk knpblk hr`ju`mjlk g` vu`bds g` qu` gdm`nds y bds kju`rgds jdm dp`rkgdr`s. @m jksd g` g`stlmd @spkûk, Jdrr`ds kjtukrë jdnd glstrlculgdr (pdr sus prdplds n`glds) y, `m `b s`oumgd, su nlslúm jdmslstlrë `m kjtukr jdnd um lmt`rn`glkrld jdmsdblgkgd g` `mvîds k t`rj`rds pkîs`s.
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@s um s`rvljld pkrk jbl`mt`s ucljkgds `m dtrds pkîs`s, jdmslst`mt` `m `b trkmspdrt` y glstrlcujlúm g` sus `mvîds (lnpr`sds pucbljltkrlds, jktëbdods, pucbljkjldm`s, n`rjkmjîks g` ckad vkbdr, `tj…) k @spkûk d t`rj`rds pkîs`s sltukgds prlmjlpkbn`mt` `m @urdpk y Bktlmdknìrljk (`m `st` jksd, Jdrr`ds kjtñk jdnd jdmsdblgkgdr g` `mvîds) Bk v`mtkak pkrk bds jbl`mt`s g` Jdrr`ds jdmslstlrë `m dct`m`r n`mdr`s pr`jlds kb jdmj`mtrkr sus hbuads g` jdrr`d.
Bds g`spkjeds g` `mvîds ckad sdcr`, pbëstljd, jkak, `tj., s` r`jlc`m `m `b J`mtrd g` Wrktknl`mtd lmt`rmkjldmkb g` Ckrkaks (JWL) d jukbqul`r dtrd qu` s` g`t`rnlm`, umk v`z r`kblzkgks bks jdrr`spdmgl`mt`s jdnprdckjldm`s, Jdrr`ds prdj`g`rîk k kjdmgljldmkr bds jdrr`spdmgl`mt`s g`spkjeds g` skblgk pkrk bds g`stlmds hlmkb`s.
C. Hljek g`b prdgujtd k. Gln`msldm`s - Nëxlnks1 ¿ Zdcr`/Jkak B + K + K > <9 jn, slm qu` bk bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 G > ;97 ;97 jn, slm qu` bk nkydr nkydr `xj`gk g` <9 jn - Nîmlnks1 ¿ Zdcr`/Jkak ;7 x < jn ¿ Sdbbd B + 3 G >;? jn, slm qu` bk nkydr s`k lmh`rldr lmh`rldr k ;9 ;9 jn c. Y`sd nëxlnd 3 fo j. Ndgkblgkg Wdgds bds `mvîds jurskgds ckad bk ndgkblgkg g` Glstrlcujlúm Lmt`rmkjldmkb jlrjubkrëm `xjbuslvkn`mt` jdm jkrëjt`r drglmkrld. g. Wkrlhks Bks kjdrgkgks s`oñm pkîs g` g`stlmd, hbujtukjlúm g`b vkbdr g` jkncld g` bk ndm`gk y umk tkrlhk pkrk1 - Wkrlhk pdr fo g` bk r`n`sk - Wkrlhk pdr `mvîd h. Hkjturkjlúm Hkjturkj lúm Bk hkjturkjlúm s` r`kblzkrë n`msukbn`mt`.
3.;9 3. ;9 YPCB LJL W\ K. G`hlmljlúm @st` s`rvljld g` ëncltd mkjldmkb jdmslst` `m `b kbqulb`r g` bds Zdpdrt`s g` Yucbljlgkg lmjdrpdrkgds `m bds jkrrds g` r`pkrtd qu` s` utlblzkm `m bk glstrlcujlúm g` bk jdrr`spdmg`mjlk, pkrk glhumglr jknpkûks g` pucbljlgkg. Bk glhuslúm g` `stks jknpkûks s` r`kblzk n`glkmt` bk `xelcljlúm g` jkrt`b`s pucbljltkrlds `m bds sdpdrt`s qu` s` `mju`mtrkm ucljkgds `m bk pkrt` hrdmtkb g` bds jkrrds g` r`pkrtd, gurkmt` `b p`rldgd g` jdmtrk-
Yrdgujtds y s`rvljlds pdstkb`s
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tkjlúm. @stk pucbljlgkg p`rnkm`j`rë sl`npr` vlslcb` `m bds sdpdrt`s pucbljltkrlds qu` ekykm slgd jdmtrktkgds.
Jkrrd jdm sdpdrt` pucbljltkrld
C. Hljek g`b prdgujtd k. Ybkzd g` jdmtrktkjlúm Bk jdmtrktkjlúm nîmlnk s` r`kblzk pdr júglods pdstkb`s y um p`rldgd nîmlnd g` um n`s, knpblkmgd pdr s`nkmks. Jdrr`ds pu`g` lnprlnlr bds jkrt`b`s d kpdrtkrbds `b jbl`mt`, `b jukb g`c`rë g`pdsltkr bds `mvîds jdm bds jkrt`b`s g` bk jknpkûk jdm um nîmlnd g` jlmjd gîks eëclb`s g` kmt`bkjlúm. c. Zdpdrt` @b sdpdrt` pucbljltkrld `m `b qu` s` lms`rtkrë bk pucbljlgkg, qu` s` `mju`mtrk ucljkgd `m bk pkrt` hrdmtkb g` jkgk umd g` bds jkrrds qu` s` utlblzkm pkrk `b r`pkrtd, y tl`m` hdrnk g` cdbslbbd jdm um tknkûd g` :3 jn g` kmjed pdr 7: jn g` kbtd. @b jkrt`b t`mgrë bks sloul`mt`s jkrkjt`rîstljks1 - Wknkûd1 kprdxlnkgkn`mt` kprdxlnkgkn`mt` K: (:9 x 73 jn) jn) jdm um nkro`m g` kprdxlnkgkn` kprdxlnkgkn`mt` mt` 0 nn nn - Nkt`rlkb1 kb lr jdbdjkgd `b jkrt`b `m pdsljlúm v`rtljkb, `b nkt`rlkb utlblzkgd pkrk bk r`kblzkjlúm r`kblzkjlúm g` `stds jkrt`b`s g`c` s`r bd suhljl`mt`n`mt` rîolgd pkrk qu` md s` gdcb` d ekok krruoks. Ydr `stk rkzúm s` kjdms`ak utlblzkr jdnd nîmlnd `stujkgd crlbbd g` kprdx.;59 o/n³ j. Kmubkjlúm @m jksd g` kmubkjlúm kmtljlpkgk, sl `stk s` sdbljltk jdm um pr`kvlsd g` hdrnk h`ekjl`mt`, kmt`s g` ; n`s g` bk h`jek g` lmljld g` bk jknpkûk, `b jbl`mt` r`kblzkrë `b pkod g` umk lmg`nmlzkjlúm `qulvkb`mt` kb 39% g`b lnpdrt` jdmtrktkgd. Bk kmubkjlúm g` bk jknpkûk g`mtrd g`b n`s kmt`rldr kb lmljld g` bk nlsnk jdnpdrtkrë `b kcdmd îmt`ord g`b lnpdrt` g`b s`rvljld jdmtrktkgd.
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:. BLCSDZ \ YPCBLJKJ YPCBLJKJLDM@Z LDM@Z Y@SLDGLJKZ Y@SLDGLJ KZ :.; BLCSDZ K. G`hlmljlúm Z` jdmslg`rk „blcrd„, k `h`jtds pdstkb`s, tdgk pucbljkjlúm `mjukg`rmkgk d `m hksjîjubds, `mvlkgk pdr `npr`sks `gltdrlkb`s, glstrlculgdrks d j`mtrds g` `ms`ûkmzk pdr jdrr`spdmg`mjlk kutdrlzk-gds, sl`npr` qu` md jdmt`mok dtrk pucbljlgkg qu` bk qu` `v`mtukbn`mt` hlour` `m bk jucl`rtk. @b nkt`rlkb hdmdorëhljd y vlg`dorëhljd odzk g`b nlsnd trktknl`mtd qu` bds blcrds. Ykrk `b `mvîd g` blcrds md s` r`qul`r` `b g`púsltd g` umk jkmtlgkg nîmlnk. Z` pu`g` kjj`g`r n`glkmt`1 - Jdmtrktd - Wkra`tk ‒Nës ‒Nës j`rjk„, kgsjrltk kb prdorknk ‒Ydstblcrls„, sl`mgd `b pkod g` bds nlsnds `m `h`jtlvd, tkra`tk, Nës J`rjk, s`bbds d `stknplbbks y g`pdsltëmgds` sl`npr` `m Dhljlmks g` Jdrr`ds. Jdm `stk dpjlúm `b jbl`mt` dctl`m` um g`sju`mtd g`b 30%. Bds blcrds g` nës g` 099 orknds y ekstk 3 flbds g` p`sd, s` `mtr`okm `m dhljlmk, skbvd `m `b jksd g` qu` kcdm` bk tkrlhk g` ‒@mtr`ok `m gdnljlbld„, pdr pkrt` g`b g`stlmktkrld.
‒Blcrd„ `s pkrk Jdrr`ds, tkmtd `b blcrd jdnd bds `b`n`mtds qu` bd kjdnpkûkm ‒hksjîjubds, tkpks, oukrgks, `tj.„
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk y Kmgdrrk. - Lmt`rmkjldmkb1 tdgds bds pkîs`s. c. Ybkzds g` `mtr`ok - Mkjldmkb1 `mtr` `mtr` 3 y 8 gîks eëclb`s. @b @b <0% g` bds `mvîds s` vl`m` r`kblzkmgd r`kblzkmgd `m 8 gîks eëclb`s - @urdpk1 g` 8 k 5 gîks eëclb`s (pbkzd (pbkzd prdn`gld prdn`gld lmgljktlvd lmgljktlvd s`oñm drlo`m / g`stlmd) - S`std g` g`stlmds1 s`oñm pkîs
Yrdgujtds y s`rvljlds pdstkb`s
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j. @nckbka` - Kcl`rtds1 ckad hkak, sdcr`, `mtr` jkrtdm`s, g`mtrd g` tucds tucds d `m jkaks jkaks kcl`rtks, qu` qu` p`rnltk bk bk v`rlhljkjlúm g`b jdmt`mlgd - J`rrkgds1 jdm bk lmgljkjlúm lmgljkjlúm ‒Ykrk ‒Ykrk lmsp`jjlúm pdstkb kcrlr kcrlr kquî„ `m umk g` bks sdbkpks - @nckbka`s g` pbëstljd1 sl`npr` qu` jlrjub`m `m `b s`rvljld lmt`rldr y s` pds`k bk kutdrlzkjlúm jdrr`spdmgl`mt` g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Ek g` hlourkr bk lmsjrlpjlúm ‒BLCSD„. Jukmgd s` trkt` g` `mvîds j`rrkgds, bb`vkrëm bk lmgljkjlúm ‒pkrk lmsp`jjlúm pdstkb kcrlr kquî„ `m umk g` bks sdbkpks. `. Y`sd @b nëxlnd `s g` 3 fo h. Gln`msldm`s - Nëxlnks ¿ Zdcr` B + K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 x G > ;97 jn, slm qu` bk nkydr `xj`gk g` <9 jn - Nîmlnks ¿ Zdcr` < x ;7 jn ¿ Sdbbd B + 3 x G > ;? jn Bk nkydr md lmh`rldr k ;9 jn Bds `mvîds `mvîd s jdm gln`msldm`s gln` msldm`s lmh`rldr lm h`rldr`s `s k bks nîmlnks nîm lnks g`c`m g`c` m jlrjubkr jlrju bkr jdm umk u mk `tlqu`tk `tlqu `tk g` ;9 x ? jn, `m bk qu` hlour` bk glr`jjlúm y `b hrkmqu`d.
o. Z`rvljlds kgljldmkb`s MKJLDMKB S`jd jdoolg lgkk k gd gdnl nljl jlbbld (j (jd dm jdm jdmttrk rktd td)) @mtr`ok k gdnljlbld g` `mvîds jdm p`sd sup`rldr k bds 099 orknds (pr`vld kcdmd tkrlhk)
LMW@SMKJLDMKB S`jd jdoolg lgkk k gd gdnl nljl jlblbld d (jd (jdm m jd jdmt mtrk rktd td))
e. Wkrlhks y cdmlhljkjldm`s Z`rëm bks `stkcb`jlgks pkrk `stds prdgujtds. Z` glstlmoulrëm gds zdmks k mlv`b mkjldmkb y gds zdmks k mlv`b lmt`rmkjldmkb.
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Mkjldmkb1 QDMK K @mvîds jdm g`stlmd1 - Bdjkb - Kgnlmlstrkjldm`s Ydstkb`s - Jkpltkb`s g` prdvlmjlk - Ydcbkjldm`s g` nës g` 09.999 ekcltkmt`s `stkcb`jlgks pdr Jdrr`ds
QDMK C @mvîds jdm g`stlmd1 r`std g` pdcbkjldm`s
Lmt`rmkjldmkb1 QDMK ; @urdpk (lmjbulgk Ord`mbkmglk), `xj`ptd1 Glmknkrjk, Hlmbkmglk, Lsbkmglk, Mdru`ok, Zulzk (zdmk 3)
QDMK 3 S`std g` pkîs`s
Z` `stkcb`j`m glstlmtks `sjkbks g` p`sd pkrk `b jëbjubd g` bk tkrlhk, loukb`s tkmtd `m `b ëncltd mkjldmkb jdnd lmt`rmkjldmkb. Ekstk ;99 orknds Nës g` ;99 orknds ekstk 399 orknds Nës g` 399 orknds ekstk :99 orknds Nës g` :99 orknds ekstk 799 orknds Nës g` 799 orknds ekstk 099 orknds Nës g` 099 orknds ekstk ?09 orknds Nës g` ?09 orknds ekstk ;.999 orknds Nës g` ;.999 orknds ekstk ;.099 orknds Nës g` ;.099 orknds ekstk 3.999 orknds
l. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm bk tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kj`ptkgds `m `st` jksd sdm1 - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d Nëqulmk - Ykod Glh`rlgd Blcrds
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wrkmspdrt` Wrkmspdrt ` S`g glh`r`mjlkgk y `sp`jîhljk pkrk `stds prdgujtds. Yrdgujtds y s`rvljlds pdstkb`s
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c. Jrlt`rlds g` s`b`jjlúm - Hlkclblgkg - Yr`jld - Jdndglgkg - Lnko`m - S`g j. Yrlmjlpkb`s jbl`mt`s @npr`sks `gltdrks y glstrlculgdrks.
:.3 :. 3 YP CBL JKJLDM@Z Y@SL ÚGL JKZ K. G`hlmljlúm y r`qulsltds Z`rvljld `sp`jlkbn`mt` gls`ûkgd pkrk qu` bks `npr`sks `mvî`m pucbljkjldm`s p`rlúgljks g`mtrd y hu`rk g`b pkîs k pr`jlds `jdmúnljds.
k. S`qulsltds S`qulsltd s Ykrk dct`m`r bk jkblhljkjlúm g` pucbljkjlúm p`rlúgljk `s m`j`skrld qu` jdmjurrkm bds sloul`mt`s r`qulsltds1 - Ekm g` s`r r`nltlgds pdr su `npr`sk `gltdrk d glstrlculgdrk ckad bk ndgkblgkg ‒k susjrlptdr`s„, pr`vlk jkblhljkjlúm g` bk Glr`jjlúm Jdn`rjlkb g` Jdrr`ds. Jlrjubkm sl`npr` jdm jkrëjt`r drglmkrld - Bk jdmslg`rkj jdmslg`rkjlúm lúm g` ‒Y`rlúgljd„ s` kpbljk k bk pr`msk glkrlk y pucbljkjldm`s g` lmhdrnkjlúm o`m`rkb, ksî jdnd k kqu`bbks dtrks g`gljkgks k ksp`jtds `sp`jlkblzkgd `sp`jlkblzkgds, s, tìjmljds, jl`mtîhljds y prdh`sldmkb`s d g`stlmkgds k um pñcbljd b`jtdr g`t`rnlmkgd - G`c` t`m`r um nlsnd tîtubd r`p`tlgd `m jkgk `a`npbkr y juyd t`xtd d jdmt`mlgd s`k g` mkturkb`zk mkturkb`zk glv`rsk, glstlmoulìmgds` pdr bk vkrl`gkg g` `mumjlkgds, trkckads, lmhdrnkjldm`s d mdtljlks. Z` `xjbuy`m, `m jdms`ju`mjlk, bks pucbljkjldm`s qu` jdmt`mokm um t`xtd ñmljd (ndmdorëhljds), ksî jdnd kqu`bbks qu` lmjbuykm um t`xtd ñmljd, kumqu` `m sus jucl`rtks lmjdrpdr`m trkckads, lmhdrnkjldm`s d mdtljlks g` jkrëjt`r vkrlkgd - @b jdmt`mlgd pucbljltkrld md pdgrë s`r sup`rldr k ;/: g` bk pucbljkjlúm (sunkmgd (sunkmgd bds `mjkrt`s `mjkrt`s d supb`n`mtds) ml um nlsnd kmumjlkmt` t`m`r nës g`b 39% g` bds kmumjlds pucbljkgds - Wdgk pucbljkjlúm jkblhljkgk jdnd Y`rlúgljd ek g` `stkr pkolmkgk - Z` jkblhljkm jdnd ‒Y`rlúgljds„ bks pucbljkjldm`s qu` umk `mtlgkg glrlo` k sus ksdjlkgds jdmt`ml`mgd krtîjubds r`bkjldmkgds jdm su kjtlvlgkg (sdcr` n`gljlmk, g`pdrt`s d ksp`jtds ckmjkrlds `mtr` dtrds), ksî jdnd bks qu` tl`m`m um jkrëjt`r lmt`rmd, `s g`jlr, bks qu` umk `npr`sk glrlo` `xjbuslvkn`mt` k sus `npb`kgds - Bk p`rldgljlgkg p`rldgljlgkg g` kpkrljlúm kpkrljlúm s`rë kb n`mds trln`strkb y bk tlrkgk nîmlnk kmukb kmukb g` bk pucbljkjlúm g`c`rë s`r jdnd nîmlnd g` ;.999 `a`npbkr`s - Bks pucbljkjldm`s pucbljkjldm`s qu` sdbljlt`m kjdo`rs` kjdo`rs` k `stks tkrlhks tkrlhks g`c`m s`r `gltkgks `gltkgks ` lnpr`sks lnpr`sks `m @spkûk d jukbqul`r dtrd pkîs g` bk Pmlúm @urdp`k. G`c`m junpblr `b r`qulsltd g`b g`púsltd b`okb, LZZM d MLYD, juyd mñn`rd ek g` hlourkr `m bk pucbljkjlúm. Zl `stk jkr`j` g` gljed r`qulsltd, bk jkblhljkjlúm qu`gk p`mgl`mt` ekstk qu` s` kjr`glt` su dct`mjlúm - Bk dct`mjlúm g` bk jkblhljkjlúm jdnd ‒pucbljkjlúm p`rlúgljk„ p`rlúgljk„ s` pu`g` dct`m`r g`sg` `b prln`r mñn`rd, sl pdst`rldrn`mt` md s` junpb` jdm bds r`qulsltds, `stk jkblhljkjlúm s` p`rg`rë
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Bk gdjun`mtkjlúm gdjun`mtkjlúm pkrk dct`m`r bk jkblhljkjlúm jdnd ‒pucbljkjlúm ‒pucbljkjlúm p`rlúgljk„ p`rlúgljk„ s` pu`g` pr`s`mtkr `m YGH, `xlstl`mgd um r`olstrd g` pucbljkjldm`s p`rlúgljks y sus jkrkjt`rîstljks, pkrk jukbqul`r pdslcb` jdmsubtk g`sg` kgnlslúm Bds Y`rlúgljds Y`rlúgljds ekm g` s`r g`pdsltkgds `m bds buokr`s qu` s` g`t`rnlm` y `m r`n`sks nîmlnks g` 09 09 `a`npbkr`s. Jdm `b hlm g` kbjkmzkr `st` nîmlnd, pdgrëm kjunubkrs` `m bk nlsnk r`n`sk bds `mvîds lmt`rldr`s jdm bds qu` s` glrlakm kb `xtrkma`rd
c. @mjkrt`s @mjkrt` s Bds `mjkrt`s md pu`g`m lr lmjbulgds `m um sdcr`. @m `s` jksd, p`rg`rîk bk jdmslg`rkjlúm g` `mjkrt` y s` jkblhljkrîk jdnd dtrd prdgujtd pdstkb kpkrt`. Ykrk hkjlbltkr bk nkmlpubkjlúm n`jkmlzkgk g` bds `mvîds, bds supb`n`mtds y `b `mjkrt` g`c` s`r g` loukb d lmh`rldr tknkûd kb g` bk pucbljkjlúm qu` kjdnpkûk. @m mlmoñm jksd, umk v`z kjdmgljldmkgd kjdmgljldmkgd `b `mvîd pkrk su glstrlcujlúm, pu`g`m `xj`g`r g` bks gln`msldm`s (tknkûd, vdbun`m y `sp`sdr) g` bk pucbljkjlúm. @m jksd jdmtrkrld, k gljed supb`n`mtd d `mjkrt` s` b` kpbljkrîk umk tkrlhk glstlmtk y pdr s`pkrkgd, k bk g` bk pucbljkjlúm s`oñm `b tlpd g` prdgujtd.
j. Zkje`t`s Nu`strks slm vkbdr d Zkje`t` (`m hrkmjìs slomlhljk cdbsltk). Z` trktk g` umk p`qu`ûk cdbsk e`rnìtljk `npb`kgk pkrk jdmt`m`r bîqulgds d prdgujtds slnlbkr`s, qu` su`b`m jdmsunlrs` g` umk sdbk v`z. Bks jkrkjt`rîstljks g` jkgk skje`t s`rë1 - @b p`sd md g`c` s`r sup`rldr k 09 09 o - @b ordsdr d `sp`sdr md `xj`g`r g` 0 nn - G`c` t`m`r t`m`r hdrnktd hdrnktd pbkmd pkrk md glhljubtkr bk nkmlpubkjlúm nkmlpubkjlúm g`b `mvîd. `mvîd. Bk nu`strk slm vkbdr d skje`t g`c` lr kge`rlgk k um `mjkrt`. g. Dca`tds `m orupd Z` pu`g` r`nltlr `m um nlsnd `mvîd dca`tds sdn`tlgds k tkrlhks glstlmtks, kcdmkmgd `m jdmj`ptd g` hrkmqu`d bk jkmtlgkg qu` r`subt` g` sunkr bds lnpdrt`s qu` jkgk umd g` `bbds g`v`mou` pdr s`pkrkgd. Z` r`qul`r` sdbljltkr kutdrlzkjlúm lmglvlgukblzkgk pkrk jkgk `mvîd d r`n`sk. Bks pucbljkjldm`s p`rlúgljks g` ;99 orknds r`nltlgds pdr Ykrtlgds pdbîtljds y slmgljktds b`okbn`mt` jdmstltulgds, tl`m` um g`sju`mtd g`b 79%, slm m`j`slgkg g` dcs`rvkr bds nëxlnds g` pucbljlgkg.
C. Hljek g`b prdgujtd k. Ëncltd - Mkjldmkb1 @spkûk y Kmgdrrk - Lmt`rmkjldmkb1 tdgds bds pkîs`s qu` kgnltkm `st` s`rvljld c. Ybkzds g` `mtr`ok • Mkjldmkb @mtr` 3 y 8 gîks eëclb`s. @b <9% g` bds `mvîds s` vl`m` `mtr`okmgd `m 7 gîks. • Lmt`rmkjldmkb @mvîd @jdmúnljd - @urdpk1 g` 0 k 5 gîks eëclb`s
Yrdgujtds y s`rvljlds pdstkb`s
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S`std g` g`stlmds1 s`oñm pkîs
j. @nckbka` - Kcl`rtds1 ckad hkak, hkak, sdcr`, sdcr`, `mtr` jkrtdm`s, g`mtrd g`mtrd g` tucds d `m jkaks jkaks kcl`rtks kcl`rtks - J`rrkgds1 jdm bk lmgljkjlúm lmgljkjlúm ‒Ykrk ‒Ykrk lmsp`jjlúm pdstkb kcrlr kcrlr kquî„ `m umk g` bks sdbkpks - @nckbka`s g` pbëstljd1 sl`npr` qu` jlrjub`m `m `b s`rvljld s`rvljld lmt`rldr y s` pds`k kutdrlzkjlúm jdrr`spdmgl`mt` g. Kjdmgljldmknl`mtd Kjdmgljldmkn l`mtd Z`rë m`j`skrld qu` p`rnltk bk v`rlhljkjlúm g`b jdmt`mlgd. Zl `s um `mvîd lmt`rmkjldmkb prldrltkrld, g`c`rë lmsjrlclrs` `m bk pkrt` sup`rldr lzqul`rgk g`b kmv`rsd bk `xpr`slúm ‒YSLDSLWKSLD / YSLDSLW\„ `m b`trks cbkmjks sdcr` hdmgd kzub, d p`okr bk `tlqu`tk jdrr`spdmgl`mt`. `. Y`sd Ekstk 3 fo h. Gln`msldm`s - Nëxlnks1 ¿ Zdcr` B + K + K > <9 jn, slm qu` bk nkydr `xj`gk g` 89 jn ¿ Sdbbd B + 3 x G > ;97 jn, slm qu` bk nkydr `xj`gk g` <9 jn - Nîmlnks1 ¿ Zdcr` < x ;7 jn ¿ Sdbbd B + 3 x G > ;? jn Bk nkydr md lmh`rldr k ;9 jn Bds `mvîds jdm gln`msldm`s lmh`rldr`s k bks nîmlnks g`c`m jlrjubkr jdm umk `tlqu`tk g` ;9 x ? jn, `m bk qu` hlour` bk glr`jjlúm y `b hrkmqu`d. o. Z`rvljlds kgljldmkb`s MKJLDMKB
LMW@SMKJLDMKB
S`jdolgk k gdnljlbld (jdm jdmtrktd)
S`jdolgk k gdnljlbld (jdm jdmtrktd)
@mtr`ok k gdnljlbld g` `mvîds jdm p`sd sup`rldr k bds 599 orknds (pr`vld kcdmd tkrlhk)* Yrdndpr`ms** * N`adrk lmtrdgujlgk pkrk bks pucbljkjldm`s p`rlúgljks `m 39;5. ** Ydslclblgkg g` `mtr`ok `m Dhljlmks g` prdndjldm`s g` pr`msk.
e. Wkrlhks y cdmlhljkjldm`s Z`rëm bks `stkcb`jlgks pkrk `stds prdgujtds. Ekcrë gds zdmks k mlv`b mkjldmkb y gds zdmks k mlv`b lmt`rmkjldmkb.
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Mkjldmkb1 QDMK K @mvîds jdm g`stlmd1 - Bdjkb - Kgnlmlstrkjldm`s Ydstkb`s - Jkpltkb`s g` prdvlmjlk - Ydcbkjldm`s g` nës g` 09.999 ekcltkmt`s `stkcb`jlgks pdr Jdrr`ds
QDMK C @mvîds jdm g`stlmd1 r`std g` pdcbkjldm`s.
Lmt`rmkjldmkb1 QDMK ; @urdpk (lmjbulgk Ord`mbkmglk), `xj`ptd1 Glmknkrjk, Hlmbkmglk, Lsbkmglk, Mdru`ok, Zulzk (zdmk 3)
QDMK 3 S`std g` pkîs`s
Z` `stkcb`j`m glstlmtks `sjkbks g` p`sd pkrk `b jëbjubd g` bk tkrlhk, loukb`s tkmtd `m `b ëncltd mkjldmkb jdnd lmt`rmkjldmkb. Ekstk ;99 orknds Nës g` ;99 orknds ekstk 399 orknds Nës g` 399 orknds ekstk :99 orknds Nës g` :99 orknds ekstk 799 orknds Nës g` 799 orknds ekstk 099 orknds Nës g` 099 orknds ekstk ?09 orknds Nës g` ?09 orknds ekstk ;.999 orknds Nës g` ;.999 orknds ekstk ;.099 orknds Nës g` ;.099 orknds ekstk 3.999 orknds
l. Hdrnks g` pkod Z` kgnlt` `b pkod `m n`tëbljd, jdm tkra`tk g` jrìgltd d gìcltd, jdm tkra`tk ‒Nës J`rjk„, n`glkmt` trkmsh`r`mjlk ckmjkrlk d lmor`sd `m ju`mtk. Bds slst`nks g` hrkmqu`d kj`ptkgds `m `st` jksd sdm1 - Z`bbds d @stknplbbks - Hrkmqu`d Ykokgd `m Dhljlmk - @stknpkjldm`s g` nëqulmk g` hrkmqu`kr g` bk Dhljlmk - Hrkmqu`d Nëqulmk - Hrkmqu`d Jdmj`rtkgd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Wrkmspdrt` Wrkmspdrt ` S`g glh`r`mjlkgk y `sp`jîhljk pkrk `stds prdgujtds.
Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
c. Jrlt`rlds g` s`b`jjlúm - Hlkclblgkg - Yr`jld - Jdndglgkg - Lnko`m - S`g j. Yrlmjlpkb`s jbl`mt`s @npr`sks `gltdrks y glstrlculgdrks.
7. Z@SXLJLDZ HLMKMJL@SD Z 7.; 7. ; OLSD MKJLDM KB K. G`hlmljlúm @s um s`rvljld qu` p`rnlt` drg`mkr um pkod k jukbqul`r p`rsdmk d `mtlgkg g` bk nlsnk d glstlmtk bdjkblgkg, g`mtrd g`b t`rrltdrld mkjldmkb y `mtr`ok gdnljlblkrlk, okrkmtlzkmgd bk jkmtlgkg olrkgk. @st` s`rvljld tl`m` bk jdmslg`rkjlúm g` s`rvljld hlmkmjl`rd g` lmt`rìs `jdmúnljd o`m`rkb qu` g`c`rë pr`stkrs`, glr`jtkn`mt` d k trkvìs g` t`rj`rds, pdr `b dp`rkgdr g`slomkgd pdr `b @stkgd pkrk pr`stkr `b s`rvljld pdstkb umlv`rskb, g` jdmhdrnlgkg `m tdgd bd qu` r`subt` kpbljkcb`, jdm bk B`y ;8/399<, g` ;: g` mdvl`ncr`, g` s`rvljlds g` pkod y su mdrnktlvk g` g`skrrdbbd. @stë `x`mtd g` LXK y `s um s`rvljld kgljldmkb d jdnpb`n`mtkrld k bds s`rvljlds pdstkb`s. Jdrr`ds `stë `m bk kjtukblgkg kjdn`tl`mgd um orkm jkncld `m su prdgujtd g` olrd, `b `mvîd y bk r`j`pjlúm g`sg` kedrk s` r`kblzk g`sg` Z@GL (Zlst`nk g` @mvîd g` GLm`rd) pkrk bks Dhljlmks g` Jdrr`ds y sustltuy` k Olrd `b`jtrúmljd. G`mtrd g` bks mdv`gkg`s qu` kpdrtk Z@GL, bks nës lnpdrtkmt`s sdm1 - G`mdnlmkjlúm1 Yksknds g` ‒olrds„ k ‒úrg`m`s g` `mvîd„ `mvîd„ - Jdglhljkjlúm1 ;: ;: gîoltds qu` jdnl`mzkm pdr pdr ‒@G„ y hlmkblzkm jdm : gîoltds gîoltds pdr `b tlpd g` kgnlslúm kgnlslúm (X > v`mtkmlbbk) y bk tlpdbdoîk g` `mvîd (LM Lmn`glktd...). @a.1 @G9;3:70 @G9;3:708?XLM 8?XLM - Dp`rktlvk1 LSLZ LSLZ kgnlt`, ZOL@ ZOL@ pkok y o`stldmk bk pu`stk kb pkod g` bks úrg`m`s úrg`m`s g` `mvîd `mvîd k gdnljlbld gdnljlbld jdm Glstrlcujlúm - Bk kpbljkjlúm kpbljkjlúm Z@GL md `s vlslcb` pkrk pkrk bds usukrlds usukrlds g` bk Dhljlmk, kb jdmtrkrld g` Olrd `b`jtrúmljd `b`jtrúmljd - Bks Úrg`m`s g` @mvîd k gdnljlbld gdnljlbld s` pdstkblzkm `m `m um mu`vd sdcr` sdcr` `sp`jlkb pkrk `mtr`okr `mtr`okr j`rrkgd k bk Pmlgkg g` Glstrlcujlúm. Zúbd bk Dhljlmk y `b jbl`mt` v`m `b glm`rd - Jdnpkrkgdr g` s`rvljlds `m bk kgnlslúm `m LSLZ - Úrg`m`s g` `mvîd kvlskgks kvlskgks pdr r`pkrtd s` pdgrëm r`jdo`r `m jukbqul`r Dhljlmk pr`s`mtkmgd `b kvlsd jdm `b júglod g` `mvîd. Md s` gkm g` kbtk `m kbnkjìm g` kvlskgds - @b jdmtrdb jdmtkcb` jdm umlgkg`s g`p`mgl`mt`s1 g`p`mgl`mt`s1 md eky eky ndglhljkjlúm ndglhljkjlúm `m `b `b jl`rr` g` ckbkmj` @m `b kûd 39;8 s` ekm jdmhlourkgd bds slst`nks pkrk qu` bks `npr`sks pu`gkm r`kblzkr sdbljltug`s g` olrds nkslvds jdm pr`jlds glh`r`mjlkgds s`oñm prdgujtd y vdbun`m, n`glkmt` hlje`rds s`ourds pdr n`gld g` bk pbktkhdrnk ZHYW (s`rvlgdr`s s`ourds).
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C. Hljek g`b prdgujtd k. Ëncltd @spkûk y Kmgdrrk c. Wlpds g` Olrd - Olrds lmn`glktds1 lmn`glktds1 sdm olrds drglmkrlds drglmkrlds k kcdmkr n`glkmt` n`glkmt` bdjkblzkgd bdjkblzkgd `m Dhljlmks g` Jdrr`ds - Olrds k kcdmkr `m `m `b gdnljlbld gdnljlbld g`b g`b g`stlmktkrld, g`stlmktkrld, qu` pdgrëm s`r drglmkrlds d uro`mt`s - Olrds DLJ (Drg`m Lmor`sd `m Ju`mtk)/Olrds Ju`mtk)/Olrds Kgnlmlstrktlvds1 Kgnlmlstrktlvds1 sdm olrds olrds juyd lnpdrt` s` lmor`sk `m umk ju`mtk ckmjkrlk d Olrds qu` s` lmor`sk `m umk ju`mtk g` bk Kgnlmlstrkjlúm (`a`npbd J`mtrds Y`mlt`mjlkrlds), jdm tksk hlak. j. Ybkzd g` `mtr`ok OLSD Drglmkrld Lmn`glktd Pro`mt` DLJ
YBKQDZ G@ @MWS@OK @mtr` : y 0 gîks eëclb`s Olrd drglmkrld k blstk jdm glspdmlclblgkg lmn`glktk `m jukbqul`r dhljlmk pdstkb, s` `mtr`ok jdm bdjkblzkgds (júglod kbhkmunìrljd kbhkmunìrljd g` ? jkrkjt`r`s) @m 8 edrks (G+9) pkrk `mvîds g`pdsltkgds `m dhljlmk kmt`s g` bks ;:199 y g`stlmkgds k bdjkblgkg`s jdm PZ@ K bk nkûkmk g`b gîk eëclb sloul`mt` pkrk `b r`std g` bds `mvîds : gîks
g. Hdrnks g` pkod kb g`stlmktkrld - N`tëbljd (Olrd drglmkrld, Pro`mt` ` Lmn`glktd) - Je`qu` (Olrd drglmkrld y uro`mt`) - Kcdmd `m ju`mtk (DLJ) `. Bînlt`s OLSD Olrd Drglmkrld (Ykod `m n`tëbljd `m `b gdnljlbld g`b g`stlmktkrld) Olrd uro`mt` (Ykod `m n`tëbljd `m `b gdnljlbld g`b g`stlmktkrld) Olrd Lmn`glktd k kpokr `m n`tëbljd `m Dhljlmk Olrd Lmor`sd `m Ju`mtk (DLJ)
JKMWLGKG NÎMLNK
JKMWLGKG NËULNK
9,9; ₢
099 ₢
9,9; ₢
099 ₢
9,9; ₢
3.7<<,<< ₢
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3.7<<,<< ₢
Bds olrds k pkokr `m gdnljlbld (drglmkrlds d uro`mt`s), juyd lnpdrt` lmglvlgukb s`k lmh`rldr k 099 ₢, s` kcdmkrëm sl`npr` `m n`tëbljd. Bds g` jkmtlgkg loukb d sup`rldr k 099 ₢ s` kcdmkrëm n`glkmt` je`qu` mdnlmktlvd. Zl eky vkrlds olrds k pkokr k um nlsnd g`stlmktkrld, juyk sunk s`k d loukb d sup`rldr k 099 ₢, s` pdmgrëm kb pkod n`glkmt` je`qu` mdnlmktlvd pdr `b lnpdrt` tdtkb g` bk sunk g` bds lnpdrt`s g` tdgds bds olrds. @m `st` s`mtlgd, bds olrds pkrk um nlsnd g`stlmktkrld, juyk sunk s`k loukb d sup`rldr k 099₢, s` pdmgrëm kb pkod sl`npr` n`glkmt` je`qu` mdnlmktlvd, pdr `b tdtkb g` bk sunk g` bds lnpdrt`s g` tdgds bds olrds. Yrdgujtds y s`rvljlds pdstkb`s
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`gltdrlkb } j`p
h. Z`rvljlds kgljldmkb`s OLSD Olrd Drglmkrld Olrd Pro`mt` Olrd Lmn`glktd Olrd Drglmkrld Olrd Lmn`glktd Olrd Pro`mt` Olrd Olr d Lmn`g Lmn`glkt lktd d
Z@SXLJLDZ KGLJLDMKB@Z Jdnumljkjlúm prlvkgk pkrk `b g`stlmktkrld, md sup`rldr k ;79 jkrkjt`r`s, slm pkod g` p`rj`pjlúm kgljldmkb kboumk Kvlsd g` r`jlcd Kjus` g` S`jlcd ZNZ (G` (G`stl stlmkt mktkrl krld6 d6 s` s` r`kbl r`kblzk zkrë rë umk umk jdnu jdnumlj mljkjl kjlúm úm kb kb t`bìh t`bìhdmd dmd nú núvlb vlb g`b g`stlmktkrld lmgljkmgd bk glspdmlclblgkg g` um olrd lmn`glktd k su mdncr` y jdnumljëmgdb` `b mñn`rd s`jr`td d bdjkblzkgd bdjkblzkgdr. r. S`nlt`mt`6 s` r`kblzkrë umk jdnumljkjlúm kb t`bìhdmd núvlb lmhdrnkgd pdr `b r`nlt`mt`, lmgljkmgd qu` `b olrd lmn`glktd jdm bdjkblzkgd bdjkblzkgdrr ek slgd pkokgd)
o. Wkrlhks y cdmlhljkjldm`s Bks tkrlhks g` bds olrds jdmstkm g` gds pkrt`s umk hlak y dtrk pdr um pdrj`mtka` sdcr` bk jkmtlgkg olrkgk. Bds olrds `stëm `x`mtds g` LXK. @m 39;5 `b pdrj`mtka` sdcr` bk jkmtlgkg `mvlkgk `s g`b1 - ;,30% pkrk olrds drglmkrlds k gdnljlbld - ;,30% pkrk olrds uro`mt`s k gdnljlbld - ;,09% pkrk bds olrds DLJ - ;,09% pkrk olrds lmn`glktds e. Hdrn Hdrnk k g` pkod - @m v`mtkmlbbk - N`glds g` pkod `m n`tëbljd
J. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Jrlt`rlds g` s`b`jjlúm - Skplg`z - Jdndglgkg - Z`ourlgkg - Yr`jld - Okrkmtîk g` bb`okgk c. Yrlmjlpkb`s jbl`mt`s - @npr`sks g` v`mtk pdr jdrr`d - @npr`sks g` v`mtk pdr jktëbdod - Jdn`rjld `b`jtrúmljd - Wl`mgks - Ykrtljubkr`s - Yyn`s
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7.3 7. 3 OLSD LMW @SMKJL DMK B K. G`hlmljlúm @s um prdgujtd qu` p`rnlt` drg`mkr pkods k p`rsdmks d `mtlgkg`s `m bks bdjkblgkg`s g` bds pkîs`s jdm bds qu` Jdrr`ds tl`m` `stkcb`jlgd kju`rgd, okrkmtlzkmgd bk jkmtlgkg olrkgk y kt`mgl`mgd k bks r`strljjldm`s qu` jkgk pkîs t`mok vlo`mt`s r`sp`jtd k bds tlpds y hdrnks g` kcdmd.
@b lnpdrt` mdnlmkb nëxlnd pdr drg`m g` pkod (olrd) `stë `m humjlúm g`b pkîs g` g`stlmd. Kg`nës, `b lnpdrt` nëxlnd k olrkr pdr p`rsdmk y gîk md pdgrë sup`rkr bds 3.7<< ₢ pdr p`rsdmk y gîk d trln`str` mkturkb, tkmtd pkrk r`nlt`mt` jdnd pkrk g`stlmktkrld d su jdmtrkvkbdr `m ndm`gk `xtrkma`rk.
C. @urdolrd (Olrd @b`jtrúmljd Qdmk ;) k. G`hlmljlúm @b olrd `b`jtrúmljd zdmk ; d @urdolrd, `s umk drg`m g` pkod qu` s` trkmsnlt` kb pkîs g` g`stlmd vîk `b`jtrúmljk. Pmk v`z r`jlclgk bk drg`m `b`jtrúmljk `m `b pkîs g` g`stlmd, `stk s` jdmvl`rt` `m um olrd gdnìstljd, kjdolìmgds` k su mdrnktlvk. Yu`g`m kcdmkrs` `m `h`jtlvd, je`qu` y `m kcdmd `m ju`mtk. Bds @urdolrds pu`g`m s`r `mjknlmkgds, tkmtd k bds dp`rkgdr`s pdstkb`s g`slomkgds, jdnd k `mtlgkg`s hlmkmjl`rks. c. Ëncltd Bds pkîs`s qu` pr`stkm `st` s`rvljld sdm1 Kbckmlk, Kb`nkmlk, Cdsmlk E`rz`odvlmk, Crkslb, Cubokrlk, Jkcd X`rg`, Jrdkjlk, @sbdv`mlk, Hrkmjlk, Hlblplmks, Or`jlk, Eumorîk, Ltkblk, Akpúm, B`tdmlk, Bltukmlk, Nkrru`jds, Ydbdmlk, Ydrtuokb, Sunkmîk, Zkm Nkrlmd, Z`m`okb, Z`rclk y Ndmt`m`ord, Zulzk, Wurquîk, Wklbkmglk y Pjrkmlk. j. Hdrnks g` Kcdmd @m n`tëbljd, `m v`mtkmlbbk. g. Bînlt`s - Nîmlnd1 9,9; `urds - Nëxlnd1 `b lnpdrt` mdnlmkb nëxlnd pdr drg`m g` pkod (olrd) `stë `m humjlúm g`b pkîs g` g`stlmd. Kg`nës, `b lnpdrt` nëxlnd k olrkr pdr p`rsdmk y gîk md pdgrë sup`rkr bds 3.7<<,<< ₢ d su jdmtrk vkbdr `m ndm`gk `xtrkma`rk. `. Ybkzd g` `mtr`ok G` 7 k 8 gîks eëclb`s. h. Z`rvljlds kgljldmkb`s Jdnumljkjlúm prlvkgk pkrk `b g`stlmktkrld, md sup`rldr k ;79 jkrkjt`r`s, slm pkod g` p`rj`pjlúm kgljldmkb kboumk o. Wkrlhks y cdmlhljkjldm`s @m bds Olrds @b`jtrúmljds Qdmk ; s` kpbljkrëm bds pr`jlds `sp`jlhljkgds `m tkrlhks, jdrr`spdmgl`mt` k bk Qdmk ; (Zlst`nk @urdolrd). Z` trktk g` umk tksk hlak nës pdrj`mtka` sdcr` jkmtlgkg olrkgk. @m 39;5 `b pdrj`mtka` jdcrkgd sdcr` bk jkmtlgkg `mvlkgk `s g`b ;,09%. e. Hdrn Hdrnk k g` pkod @m v`mtkmlbbk `m n`tëbljd. Yrdgujtds y s`rvljlds pdstkb`s
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J. Olrd LHZ k. G`hlmljlúm @b olrd LHZ `s um s`rvljld jdmdjlgd jdnd ‒Olrd Ydstkb Lmt`rmkjldmkb Pro`mt`„ ckskgd `m bk kpbljkjlúm Lmt`rmkjldmkb Hlmkmjlkb Zyst`n, gls`ûkgd pdr `b J`mtrd g` W`jmdbdoîk Ydstkb g` PYP, jdm dca`tlvd g` jr`kr umk r`g hlkcb` y s`ourk pkrk bk trkmsh`r`mjlk g` glm`rd pdr n`glds `b`jtrúmljds `mtr` bds dp`rkgdr`s pdstkb`s g`slomkgds. @b glm`rd `s g`pdsltkgd `m `h`jtlvd `m bk ndm`gk g`b pkîs `nlsdr pdr `b r`nlt`mt`, pkrk `b pkod kb c`m`hljlkrld g`slomkgd `m `b pkîs g` g`stlmd. Bds hdmgds sdm pkokgds `m `h`jtlvd kb c`m`hljlkrld, g`clgkn`mt` lg`mtlhljkgd `m bk dhljlmk g`b pkîs g` g`stlmd, `m bk ndm`gk g`slomkgk pkrk `b pkod g`b pkîs g` g`stlmd. @b r`nlt`mt` r`jlc` um júglod g` s`ourlgkg (um júglod kbhkmunìrljd g` `mtr` s`ls y gl`z jkrkjt`r`s, k s`r pdslcb` umk n`zjbk g` b`trks y mñn`rds). @st` júglod s`rë o`m`rkgd pdr bk prdplk kpbljkjlúm bdjkb g`b Dp`rkgdr `nlsdr. @b júglod `s `mvlkgd g` um bkgd kb dtrd vîk bk r`g g` LHZ. @b r`nlt`mt` g`c` lmhdrnkr kb c`m`hljlkrld, bk jkmtlgkg y `b júglod s`jr`td, yk qu` `stds gktds pu`g`m s`r r`qu`rlgds pkrk `h`jtukr `b pkod. @st` júglod s` lnprln` `m `b r`soukrgd g`b olrd, sl`mgd jdmdjlgd ñmljkn`mt` pdr `b r`nlt`mt`. @stk ñbtlnk ndgkblgkg g` olrd `stë k glspdsljlúm g`b c`m`hljlkrld `m nlmutds, g`p`mgl`mgd g` bds edrkrlds g` dp`rkjlúm g` bk dhljlmk g` pkod. Z` `stkcb`j` qu`, pkrk `b junpblnl`mtd g`b dca`tlvd obdckb g` pu`stk k glspdsljlúm g` jbl`mt`, jukbqul`r `mvîd g`c` `stkr glspdmlcb` `m um pbkzd nëxlnd g` ;0 nlmutds. c. Ëncltd Jelb`, Pruouky, Ykrkouky, Nkrru`jds, @jukgdr, Ydrtuokb, Y`rñ, Jdbdnclk, Juck y Ndbgkvlk. j. Hdrnks g` Kcdmd N`tëbljd. g. Bînlt`s - Nîmlnd6 9,9; `urds. - Nëxlnd1 `b lnpdrt` mdnlmkb mdnlmkb nëxlnd pdr drg`m g` pkod (olrd) `stë `m humjlúm g`b g`b pkîs g` g`stlmd. Kg`nës, `b lnpdrt` nëxlnd k olrkr pdr p`rsdmk y gîk md pdgrë sup`rkr bds 3.7<<,<< ₢ d su jdmtrk vkbdr `m ndm`gk `xtrkma`rk. `. Ybkzd g` `mtr`ok ;0 nlmutds. h. Z`rvljlds kgljldmkb`s Jdnumljkjlúm prlvkgk pkrk `b g`stlmktkrld, md sup`rldr k ;79 jkrkjt`r`s, slm pkod g` p`rj`pjlúm kgljldmkb kboumk. o. Wkrlhks y cdmlhljkjldm`s @xlst`m tr`s orupds g` pkîs`s, `xlstl`mgd umk jkmtlgkg hlak nës um pdrj`mtka` sdcr` bk jkmtlgkg `mvlkgk. Wknclìm `xlst` umk ‒tkrlhk pbkmk„ pkrk jl`rtds pkîs`s gdmg` s` kcdmkm 0 `urds nës um pdrj`mtka` sdcr` bk jkmtlgkg `mvlkgk.
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OSPYD ; Ydrtuokb
OSPYD 3 Ju c k Pruouky Jelb` Nkrru`jds @jukgdr* Ykrkouky* Y`rñ* Jdbdnclk* S`pucbljk Gdnlmljkmk*
OSPYD : Ndbgkvlk
*Wkrlhk pbkmk
e. Hdrn Hdrnk k g` pkod @m v`mtkmlbbk pdr `b r`nlt`mt`. l. Y`rldgd g` vkblg`z @b p`rîdgd g` vkblg`z g` bds olrds LHZ `s g` gds kûds. Zlm `nckrod, bk kpbljkjlúm cbdqu`k pkrk `b pkod jukbqul`r olrd qu` md s` ekyk jdcrkgd `m :9 gîks mkturkb`s jdmtkgds k pkrtlr g` bk h`jek g` `nlslúm. Pmk v`z trkmsjurrlgd `s` pbkzd, bk drg`m g` pkod s`rë g`vu`btk kutdnëtljkn`mt` kb Dp`rkgdr g` drlo`m, y súbd `stkrë glspdmlcb` pkrk `b jdcrd pdr `b r`nlt`mt` g`b `mvîd.
7.: 7. : JDSS @DZ JKZ E Jdrr`ds ek jr`kgd `st` prdgujtd hlmkmjl`rd vl`mgd bk dpdrtumlgkg g` m`odjld orkjlks k sus nës g` 3.799 dhljlmks nubtls`rvljld y su orkm jkplbkrlgkg. @m um jdmt`xtd gdmg` bks `mtlgkg`s hlmkmjl`rks jkgk gîk tl`m`m n`mds dhljlmks hîsljks y bk `xlst`mjlk g` umk ‒ou`rrk„ g` jdnlsldm`s pdr `b usd g` bks r`g`s g` jka`rds, `st` prdgujtd p`rnlt` k bds jbl`mt`s r`kblzkr vkrlds tlpds g` dp`rkjldm`s. Y`rnltlrë k bds jbl`mt`s g` bks `mtlgkg`s ckmjkrlks lmor`skr y r`tlrkr `h`jtlvd, lmor`skr je`qu`s, `mvlkr glm`rd k um t`rj`rd d sdbljltkr glm`rd k gdnljlbld k trkvìs g` bks dhljlmks pdstkb`s. Mdrnkbn`mt` bks dp`rkjldm`s sdm o`stldmkgks pdr bds jbl`mt`s g` bk `mtlgkg ckmjkrlk n`glkmt` umk KYY, pdr bd qu` bds trënlt`s `m bks Dhljlmks g` Jdrr`ds sdm prëjtljkn`mt` lmn`glktds. Bk lnpbkmtkjlúm g` `st` prdgujtd tl`m` gds hks`s. @m bk prln`rk, bds jbl`mt`s g` bk `mtlgkg pu`g`m ñmljkn`mt` r`kblzkr lmor`sds g` `h`jtlvd, slnpb`n`mt` jdm su mñn`rd g` ju`mtk y um gdjun`mtd g` lg`mtlgkg. @m bk s`oumgk hks`, bds jbl`mt`s ckmjkrlds pdgrëm glshrutkr g` tdgds bds s`rvljlds y kg`nës o`stldmkrbds jdm bk kyugk g` bk kpp g` su `mtlgkg. @m jdmjr`td, kg`nës g` lmor`skr `h`jtlvd, pdgrëm tknclìm lmor`skr je`qu`s, r`tlrkr `h`jtlvd, `mvlkr `h`jtlvd k dtrk p`rsdmk pkrk qu` bd r`jdak `m jukbqul`r dhljlmk g` Jdrr`ds y sdbljltkr `b `mvîd g` `h`jtlvd kb prdpld gdnljlbld d kb g` um t`rj`rd.
Yrdgujtds y s`rvljlds pdstkb`s
@b prln`r ckmjd qu` ek bb`okgd k um kju`rgd pkrk uskr `st` prdgujtd `s Ckmjd N`gldbkmun, bk `mtlgkg ckmjkrlk Wrldgds Ckmf tknclìm r`kblzkrë jl`rtds tlpds g` dp`rkjldm`s, `sp`rkmgd qu` `m `b huturd dtrks `mtlgkg`s ckmjkrlks bb`ou`m k mu`vds kju`rgds jdm Jdrr`ds.
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7.7 7. 7 _@ZW @SM PML DM K. G`hlmljlúm _`st`rm Pmldm `s umk jdnpkûîk qu` dhr`j` s`rvljlds hlmkmjl`rds. Wl`m` su s`g` `m bds @stkgds Pmlgds. Bk `npr`sk dhr`j` vkrlds s`rvljlds, qu` lmjbuy`m trkmsh`r`mjlks g` glm`rd p`rsdmk k p`rsdmk, úrg`m`s g` glm`rd y s`rvljlds jdn`rjlkb`s, `m bk kjtukblgkg ju`mtk jdm nës g` 399.999 pumtds g` v`mtk `m ;<9 pkîs`s glh`r`mt`s g`b numgd. Jdrr`ds tl`m` jdmj`rtkgd jdm _`st`rm Pmldm bk trkmsh`r`mjlk g` glm`rd `mtr` bks Dhljlmks y bds pkîs`s qu` pr`stkm `b s`rvljld g` ‒Wrkmsh`r`mjlk g` glm`rd `m nlmutds„ (Elbb Jkbb). Wknclìm `xlst` um s`rvljld glspdmlcb` pkrk jl`rtds pkîs`s bbknkgd m`xtygky, pkrk bk `mtr`ok g` bks jkmtlgkg`s `m um pbkzd n`gld g` 37 edrks k um n`mdr pr`jld. Ykrk trkmsh`r`mjlks jdm g`stlmd ju`mtks ckmjkrlks `xlst` GLS@JW WD CKMF. Jdm `st` s`rvljld bds jbl`mt`s pu`g`m trkmsh`rlr glm`rd glr`jtkn`mt` k umk ju`mtk ckmjkrlk `m 0: pkîs`s r`pkrtlgds pdr `b numgd (md p`rnltlgd pkrk ju`mtks `m @spkûk). _`st`r Pmlúm Klr, `s umk KYY qu` p`rnlt` `b `mvîd g` glm`rd n`glkmt` umk trkmskjjlúm lmljlkgk g`sg` um glspdsltlvd núvlb `m : pksds s`mjlbbds y qu` kolblzk `b tl`npd g` `stkmjlk `m bks Dhljlmks. @b s`rvljld g` _`st`rm Pmlúm md kgnlt` k p`rsdmks kutdrlzkgks ml pkrk r`kblzkr `b `mvîd ml pkrk r`kblzkr `b jdcrd g`b lnpdrt`.
k. Ëncltd Z` pr`stk `m nës g` ;<9 pkîs`s. @m Dhljlmks g` Jdrr`ds s` pu`g`m r`kblzkr `mvîds pkokg`rds pkokg`rds pdr jukbqul`r Ko`mt` g` _`st`r Pmlúm g` pkîs`s jdm `st` s`rvljld, mumjk g`mtrd g` @spkûk. Jdrr`ds kcdmkrë bds `mvîds qu` bds jbl`mt`s g`s``m r`tlrkr prdj`g`mt`s g`b `xtrkma`rd d g`sg` @spkûk prdj`g`mt`s g` dtrds ko`mt`s. c. Jursd Ydr vîk `b`jtrúmljk. j. Ybkzd g` `mtr`ok - Elbb Jkbb1 `m nlmutds - M@U GK\1 37 edrks - Glr`jtd Wd Ckmf1 umk n`glk g` tr`s gîks Bds lnpdrt`s `stkrëm glspdmlcb`s gurkmt` :9 gîks, umk v`z sdcr`pkskgds `b jbl`mt` pu`g` dptkr pdr r`jup`rkr `b glm`rd d r`kjtlvkr `b `mvîd.
g. Bînlt`s - Nîmlnd1 9,9; ₢ - Nëxlnd :.999 :.999 ₢ (pdr p`rsdmk y gîk d trln`str` mkturkb, jdnd jdnd g`stlmktkrld g`stlmktkrld d r`nlt`mt`) - Nëxlnd 099 099 ₢ pkrk pkrk `mvîds glrlolgds k jl`rtds pkîs`s pkîs`s (Jelmk, Jdbdnclk, Jdbdnclk, Y`rñ, Y`rñ, @jukgdr, S`pñcbljk Gdnlmljkmk y Mlo`rlk) `. Z`rvljlds kgljldmkb`s Bds s`rvljlds kgljldmkb`s vkrîkm s`oñm `b pkîs, pdr bd qu` `s m`j`skrld jdmsubtkr bk Blstk g` s`rvljlds g`b pkîs g` g`stlmd. Dtrds s`rvljlds sdm1
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Dpjldm`s g` `mtr`ok1 `mtr`ok1 `m `m gdnljlbld, gdnljlbld, mdtlhljkjlúm t`b`húmljk d t`b`orëhljk t`b`orëhljk N`mska`s slm jdst` (ekstk ;9 pkbkcrks) Yr`oumtk g` v`rlhljkjlúm (sdbd kqu`bbds kqu`bbds pkîs`s qu` bk kgnltkm). @b r`nlt`mt` hkjlbltk umk pr`oumtk y umk r`spu`stk g` juktrd pkbkcrks k bk qu` `b c`m`hljlkrld g`c`rë r`spdmg`r. @spkûk md kgnlt` pr`oumtk g` v`rlhljkjlúm Jkncld g` ndm`gk
h. Jkrkjt`rîstljks @b r`nlt`mt` g`c` lmhdrnkr kb c`m`hljlkrld qu` pu`g` jdcrkr bk trkmsh`r`mjlk `m bks dhljlmks g` jukbqul`r ko`mt` _`st`rm Pmldm. @b r`nlt`mt` g`c` prdpdrjldmkr kb c`m`hljlkrld bds sloul`mt`s gktds1 - Lg`mtlhljkjlúm vëblgk - Mdncr` g`b r`nlt`mt` - Zunk `mvlkgk - Jlugkg g` drlo`m - Yr`oumtk g` v`rlhljkjlúm v`rlhljkjlúm `m `m jksd g` qu` `b c`m`hljlkrld c`m`hljlkrld jkr`zjk g` lg`mtlhljkjlúm lg`mtlhljkjlúm o. Wkrlhks y cdmlhljkjldm`s Bks tkrlhks s` `stkcb`j`rëm `m r`bkjlúm jdm `b lnpdrt` trkmsh`rlgd. @xlstlrë umk jdnlslúm pdr trknds g` lnpdrt`. Ekcrë dh`rtks pkrk jl`rtds pkîs`s y p`rldgds g` tl`npd. e. Hdrn Hdrnk k g` pkod @m v`mtkmlbbk pdr `b r`nlt`mt` (`m n`tëbljd). l. Hdrnk g` kcdmd @b pkod s` `h`jtñk sdbd jukmgd `b c`m`hljlkrld pr`s`mtk bk lg`mtlhljkjlúm jdrr`jtk y jdmdj` `b mñn`rd g` NWJM (Ndm`y Wrkmsh`r Jdmtrdb Munc`r), bds gktds g` r`nlt`mt`, drlo`m ` lnpdrt` (»;9%) a. Kpbljkjldm`s Ksdjlkgks _upds-Fyj.
C. @b`n`mtds glh`r`mjlkgdr`s g`b prdgujtd k. Jrlt`rlds g` s`b`jjlúm - Skplg`z - @xt`mslúm g`b s`rvljld (nës g` ;<9 pkîs`s) - Z`ourlgkg - Jdndglgkg c. Yrlmjlpkb`s jbl`mt`s - Lmnlorkmt`s - Wurlstks - Wrkckakgdr`s g`spbkzkgds
Yrdgujtds y s`rvljlds pdstkb`s
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