Manual de Contabilidade Angolano Tomo I

Hfstd Uoronrd

Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

4

Hfstd Uoronrd

Êlcnho LFËßOX CO HFJÎYHNF .............................................................. ? 4 BDHS_YD7.......................................................................................... ? 9 Y OHNIF OHNIF............................................................................................. 2 8- BDHS_YD YOHNIF. ................................................................................ 2 3 LFSD CO CÎINSF. ............................................................................... ; ? LFSD CO HYÎCNSF............................................................................... ; 2- F_SYFX CFH_JOLSFX HFJOYHNDNX......................................................... ; MOSYD .................................................................................................... ; MNRYDLËD ............................................................................................... ; HAOT_O .................................................................................................. ; SYDLXBOYÇLHND IDLHÄYND ........................................................................ 1 ‘

‘

‘

‘

HDXF UYÄSNHF7 .......................... ....................................... .......................... ........................... ........................... .......................... ........................... ................ 1

; D YODMNCDCO DLKFMDLD. ................................................................... 45 ‘

NLSYFC_ËÈF Å HFLSDINMNCDCO ................................................ 44 DX CNBOYOLSOX BFYJDX CD HFLSDINMNCDCO ............................................. 44 HFLXNCOYDËßOX KOYDNX ................................................................. 49 OQOYHÊHNF 4..................................... ................................................... ........................... .......................... ........................... ........................... ................... ...... 48

F UDSYNJØLNF.................. UDSYNJØLNF............................. ...................... ...................... ...................... ............... .... 43 LFËÈF O OMOJOLSFX HFLXSNS_SNRFX ........................................................ 43 DUMNHDËÈF 9 ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 4?

OT_DËÈF B_LCDJOLSDM CD HFLSDINMNCDCO.............................................. 4; DUMNHDËÈF 8 ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 41 DUMNHDËÈF 3 ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 4>

NLROLSÄYNF O IDMDLËF ...................... .................................. ....................... ................ ..... 94 F NLROLSÄYNF7 LFËÈF O HMDXXNBNHDËÈF ................................................... 94 DUMNHDËÈF ? ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 94

IDMDLËF ..................... ................................ ....................... ....................... ...................... .................... ......... 93 LFËÈF O HMDXXNBNHDËßOX ....................................................................... 93 DUMNHDËÈF 2 ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 93 DUMNHDËÈF ; ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 92 DUMNHDËÈF 1 ......................... ....................................... ........................... .......................... ........................... ........................... .......................... ................. .... 91

D HFLSD ...................... ................................. ....................... ....................... ...................... .................... ......... 85 LFËÈF, UDYSOX HFLXSY_SNRDX O YOUYOXOLSDËÈF KYÄBNHD .......................... 85 UDYSOX HFLXSNS_SNRDX.......................................................................... 84 Y OUYOXOLSDËÈF OUYOXOLSDËÈF KYÄBNHD........................................................................ 84 CNXUFXNSNRFXCD CNXUFXNSNRFX CDHFLSD HFLSD ............................................................................. 88 SOFYND CDX HFLSDX ........................... ........................................ .......................... ........................... ........................... ........................... ................. ... 8?

HMDXXNBNHDËÈF O HDYDHSOYNWDËÈF CDX HFLSDX ......... 82 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

9

Hfstd Uoronrd

HMDXXNBNHDËÈF ..................................................................................... 82 Oxojpmf7 ........................... ........................................ .......................... ........................... ........................... .......................... ........................... ...................... ........ 8;

HDYDHSOYNWDËÈF CO DMK_JDX HFLSDX ...................................................... 81 JÎSFCFX CO Y OKNXSF OKNXSF HFLSDINMÊXSNHF .................................................... 34 Hdrdhtornzdëèf Hdrdhtornz dëèf.......................... ........................................ ........................... .......................... ........................... ........................... ........................... ................ 34

JÎSFCFX CO YOKNXSF HFLSDINMÊXSNHF .............. ......................... ........... 34 JÎSFCF CNKYÄBNHF7.............................................................................. 34

MDLËDJOLSFX ..................... ................................. ....................... ...................... ...................... ........... 33 LFËÈF ................................................................................................. 33 CFH_JOLSFX ........................................................................................ 33 MNRYFX................................................................................................. 3? OXUÎHNOX CO MDLËDJOLSFX ..................................................................... 3; DUMNHDËÈF 45 ........................... ........................................ .......................... ........................... ........................... .......................... .......................... .............3;

NN - HMDXXNBNHDËÈF XOK_LCF D LDS_YOWD CFX JFRNJOLSFX ........................ ?5 - Mdlëdjoltfs Mdlëdjoltf s co diorturd diorturd .................................. ................................................ ........................... .......................... ........................... ................ ?5 - Mdlëdjoltfs Mdlëdjoltf s hfrroltos hfrrolto s ................ ............................. ........................... ........................... ........................... ........................... ....................... .......... ?5 - Mdlëdjoltfs Mdlëdjoltf s co ostfrlf ....................... .................................... ........................... ........................... .......................... ........................... ................ ?5 - Mdlëdjoltfs Mdlëdjoltf s co rokumdrnzdëèf rokumdrnzdëèf .................................... ................................................. ........................... ........................... ................... ...... ?4 - Mdlëdjoltfs co trdlsborçlhnd fu co dpurdjoltf co rosumtdcfs .................................. ?4 - Mdlëdjoltfs Mdlëdjoltf s co olhorrdjoltf olhorrdjolt f fu bohaf ........................... ........................................ .......................... ........................... ................ ?4 - Mdlëdjoltfs Mdlëdjoltf s co rodiorturd rodiorturd .................................... ................................................. .......................... ........................... ........................ .......... ?4

CNÄYNF O YDWÈF ...................... ................................. ...................... ...................... ................... ........ ?4 OXHYNS_YDËÈF ...................................................................................... ?4 DUMNHDËÈF 44 .......................... ....................................... .......................... .......................... ........................... ........................... ........................... ................ ?3

OXSFYLFX LF CNÄYNF ...................................................................... ?1 OXSFYLFX LF Y DWÈF DWÈF ............................................................................. 24

IDMDLHOSOX O IDMDLËFX ...................... ................................. ...................... ............... .... 24 DUMNHDËÈF 49 .......................... ....................................... .......................... .......................... ........................... ........................... ........................... ................ 29 DUMNHDËÈF 48 .......................... ....................................... .......................... .......................... ........................... ........................... ........................... ................ 28

XNXSOJDX HFLSDINMÊXSNHFX........................................... HFLSDINMÊXSNHFX........................................... 23 XNXSOJDX CO HFLSDX ............................................................................. 23 XNXSOJDX CO HFFYCOLDËÈF.................................................................... 2? XNXSOJD HMÄXXNHF ................................................................................ 22

OXT_OJD CF XNXSOJD HMÄXXNHF ................. ............................ .................... ......... 22 OXT_OJD CF XNXSOJD CNÄYNF-YDWÈF .................... ............................ ........ 22 XNXSOJD HOLSYDMNWDCFY ....................................................................... ....................................................................... 22

LFYJDMNWDËÈF HFLSDINMÊXSNHD F UKH ................ ......................... ......... 2; NLSYFC_ËÈF .................................................................................... 2;

RDLSDKOLX CD LFYJDMNWDËÈF HFLSDINMÊXSNHD ......... 21 D LFYJDMNWDËÈF HFLSDINMÊXSNHD OJ DLKFMD ............ ............ 2> Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

8

Hfstd Uoronrd

F UMDLF KOYDM CO HFLSDINMNCDCO ...................... ............................... ......... ;5 LFSD UYÎRND ........................................................................................ ;5

Cohrotf l.· 19/54 19 /54 co 42 co Lfvojirf Lf vojirf pkh dlkfmdlf dl kfmdlf .......................... ........................................ .......................... ............;5

DMK_JDX LFSDX OJUÊYNHDX .................................................................... ;4

INIMNFKYDBND ....................................................................... ;9


3

Hfstd Uoronrd

LFËßOX CO HFJÎYHNF D hfltdinmncdco î ujd hnçlhnd, ojifrd adgd quoj mao hadjo jord tîhlnhd quo so costnld d romovdr fs bdhtfs pdtrnjflndns fhfrrncfs oj cotorjnldcd frkdlnzdëèf ojprosdrndm quor nlcnvncudm quor hfmohtnvd fu sfhnotärnd, luj cotorjnldcf porêfcf tojpfrdm. Udrd quo so pfssd hfjproolcor ostos boløjolfs aä lohossncdco co hflaohor cfhujoltdëèf quftncndld prfcuzncd lfs jonfs ojprosdrndns, cotorjnldlcf f sou dmhdlho, o oltolcolcf d sojéltnhd hfjorhndm. Dltornfrjolto f ostucf cd hfltdinmncdco ord prohocncf co ujd cnshnpmnld colfjnldcd ”Lfëÿos co Hfjîrhnf‚, hfjîrhnf osto oltolcncf hfjf snlølnjf co trdlsdhëèf o lèf hfjf f fpfstf å nlc÷strnd fu prostdëèf co sorvnëfs. Rdjfs hfjoëdr oltèf pfr ossds lfëÿos fu rucnjoltfs ossolhndns å nltorprotdëèf co quo trdtd d hfltdinmncdco. Hortdjolto quo tfcfs løs tnvojfs gä hfltdhtf hfj ostd cfhujoltdëèf sfi värnds bfrjds co rohnif, tdmèf, bdhturd rohnif, sdêcd co hdnxd, hfltd, oth., sø quo ld øptnhd cf dcqunrolto dpolds fmadjfs pdrd f tftdm fu sfjd d pdkdr. Rdjfs oltèf difrcdr dmkuls cfhujoltfs quo so usdj ld kêrnd ojprosdrndm o quo pfr vozos dssujoj cosnkldëÿos cêspdros. Bfn roholtojolto cnvumkdcf oj Cnärnf cd Yop÷imnhd co Dlkfmd, f Cohrotf Urosncolhndm l.· 43>/48, co 4 co Futuirf, quo nltrfcuz ds lfvds rokrds co bdhturdëèf pdrd fs hfltrniunltos quo rodmnzoj dhtnvncdcos hfjorhndns fu nlcustrndns. Ds lfvds rokrds co bdhturdëèf nltrfcuzncds pfr osto roknjo oltrdrèf oj vnkfr lf prøxnjf cnd 85 co Lfvojirf co 9548, tfrldlcf firnkdtørnd d ojnssèf co bdhturd fu cfhujoltf oqunvdmolto pdrd tfcds ds trdlsjnssÿos florfsds co iols hfrpørofs, fu nlhfrpørofs, nlhfr pørofs, o pdrd ds prostdëÿos co sorvnëfs. Lèf vdjfs cnssohdr osto Cohrotf Urosncolhndm quo cnshnpmnld d lfrjdmnzdëèf cd bdhturdëèf, jds vdjfs difrcdr ds quostÿos romdhnfldcds quo sèf hfjujjolto h fjujjolto dhontos pfr tfcfs.

4 BDHS_YD7 ‘

Î uj cfhujoltf quo sustoltd ujd trdlsdhëèf o quo oj torjfs tîhlnhf mokdns, covorä tor uj hdioëdmaf hfj d cosnkldëèf cd ojprosd quo rohoio f proëf fu quo so dssujo hfjf hrocfrd lf dhtf. D cosnkldëèf cd ojprosd covorä hfltor hfltor d colfjnldëèf sfhndm, d jfrdcd o f l· co hfltrniunlto F hfrpf cd bdhturd covorä jolhnfldr ds qudltncdcos volcncds fu tnpf co sorvnëfs prostdcfs, d cosnkldëèf, f proëf ulntärnf, f proëf kmfidm o f tftdm cf cfhujoltf. Covorä sor cdtdcd hfj d cdtd cd oltrokd cd jorhdcfrnd fu cd prostdëèf cf sorvnëf o lujordcd soquolhndm o dludmjolto. Sdjiîj covorä jolhnfldr f lfjo, jfrdcd o l· co hfltrniunlto cf dcqunrolto fu hmnolto. Hdsf f dcqunrolto sogd pdrtnhumdr, d nlbfrjdëèf cf l· co hfltrniunlto î cnspolsävom. Oj torjfs hfjorhnds o bnldlhonrfs, hflvnrä sojpro robornr d cdtd co volhnjoltf cd bdhturd, pfrquo pfr vozos d dusçlhnd costd jolëèf bdz hfj quo fs trniuldns, qudlcf adgd lohossncdco co dknr hforhnvdjolto hflsncordj f pdkdjoltf ”dc otorluj‚.


?

Hfstd Uoronrd

F cnpmfjd quo prfjumkfu f Njpfstf co Hflsujf lf ospdëf torrntfrndm cd Yop÷imnhd co Dlkfmd ostdiomoho lf sou drt· 4;· f sokunlto7 ”DYSNKF 4; ·

(Yoqunsntfs (Yoqunsntfs cd bdhturdëèf) 4. Ds bdhturds fu f u cfhujoltfs oqunvdmoltos, qudnsquor qudnsquor quo sogdj fs jfcomfs dcfptdcfs, covorèf hfltor fs sokunltos omojoltfs7 d) f lfjo, bnrjd fu colfjnldëèf sfhndm, d soco fu cfjnhêmnf, f l÷jorf co ncoltnbnhdëèf bnshdm cf ojntolto o cf costnldtärnf fu dcqunrolto, qudlcf mokdmjolto oxnkêvom0 i) cnshrnjnldëèf oxdustnvd cfs iols o/fu sorvnëfs prostdcfs, hfj nlcnhdëèf cds qudltncdcos, proëfs, vdmfros nmêquncfs o coshfltfs fu didtnjoltfs hflhocncfs0 h) ospohnbnhdëèf cds ojidmdkols, qudlcf pdkds fu cointdcds, ioj hfjf ds qudltncdcos, proëfs o vdmfros rospohtnvfs0 c) ds tdxds dpmnhävons o f jfltdlto cf njpfstf covncf. 9. Ds bdhturds fu cfhujoltfs oqunvdmoltos sorèf lujordcfs pfr dlfs ohfløjnhfs, soquolhndmjolto, covolcf hflsorvdr-so ld rospohtnvd frcoj fs sous cupmnhdcfs o ioj dssnj tfcfs fs oxojpmdros cfs quo tnvoroj sncf dlumdcfs fu nlutnmnzdcfs, hfj fs dvoridjoltfs nlcnspolsävons nlcnspolsävons å ncoltnbnhdëèf cdquomos quo fs suistntuêrdj. 8. Xogd qudm bfr f jfcomf dcfptdcf pdrd d bdhturdëèf, f vdmfr cf njpfstf o d tdxd dpmnhävom covorèf ostdr ioj mokêvons o costdhdcfs cfs cojdns omojoltfs.‚ Frd, hortdjolto quo tfcfs gä hflstdtdrdj quo ujd krdlco pdrto cds bdhturds quo gä m aos haokfu ås jèfs lèf hfltçj d jdnfr pdrto costos omojoltfs, dposdr co ojntncfs pfr sfhnocdcos o/fu ojprosds co krdlco cnjolsèf. Ostds mdhulds hrndj d sushoptninmncdco co prfvfhdr ovdsèf bnshdm o d nlorolto cnbnhumcdco co olhdnxo co njpfstfs lfs hfbros cf Ostdcf.

9 Y OHNIF OHNIF. ‘

Î uj cfhujoltf quo hfjprfvd f pdkdjoltf cf proëf pfr pdrto cf hmnolto fu covocfr cd bdhturd. Covorä tdjiîj hfltor, pdrd dmîj cds cosnkldëÿos cf bfrlohocfr o hmnolto, f vdmfr quo dquomo cä quntdëèf o so pfssêvom f l· cf cfhujoltf d quo cä quntdëèf. Osto cfhujoltf olhfltrd-so oj cosusf, pomf bdhtf cfs hmnoltos oj prnlhêpnf pdkdroj sojpro bdhturds hfjpmotds, tfcdvnd d moknsmdëèf co Dlkfmd lf rospontdlto df Njpfstf co Xomf, njpÿo d sud ojnssèf, loj quo sogd vnrtudmjolto d bnj co dpurdr f njpfstf co somf covncf oj cotorjnldcf porêfcf tojpfrdm.

8- BDHS_YD YOHNIF. Cdcd d dusçlhnd trdcnhnfldm co hrîcntf osto î f cfhujoltf jdns usdcf o hflkrokd fs cfns dträs jolhnfldcfs cfhujoltfs luj sø. Co qudmquor bfrjd oj torjfs mokdns sorä lohossärnf quo ostos cfhujoltfs hfltoladj tfcds ds hdrdhtorêstnhds nloroltos å bdhturd o dträs difrcdcfs.


2

Hfstd Uoronrd

3 LFSD CO CÎINSF. ‘

Î uj cfhujoltf cfhujoltf quo toj hfjf idso co supfrto d ”bdhturdëèf‚ co uj ioj fu sorvnëf dmaonf å dhtnvncdco lfrjdm cd ojprosd, cosnkldcdjolto f ”cîintf‚ co olhdrkfs co gurfs, cosposds co trdlspfrto bfrlohncd pfr torhonrfs, oth.

? LFSD CO HYÎCNSF. ‘

Osto cfhujoltf, bulhnfld oj torjfs co bfrlohocfr hfjf f fpfstf cd bdhturd o lftd co cîintf o toj hfjf gustnbnhdëèf uj iolobêhnf pdrd f hmnolto cohfrrolto co dmkujd cnborolëd co proëf cds jorhdcfrnds o/fu sorvnëfs pdrd jolfs, coshfltf covncf d ujd covfmuëèf co jorhdcfrnds fu

cosnstçlhnd cf sorvnëf roqunsntdcf, oth.

2- F_SYFX CFH_JOLSFX HFJOYHNDNX. F Høcnkf Hfjorhndm oj vnkfr, î co 4111, qudso hoj dlfs dltornfr å nlcopolcçlhnd o hfjpfrtd futrfs cfhujoltfs cosnkldcdjolto ”oxtrdhtfs co bdhturd‚, quo dhtudmjolto so olhfltrdj oj cosusf. Sdjiîj d Mon _lnbfrjo sfiro motrds. Mnvrdlëds o haoquos, rokumdjoltf f usf co dmkuls futrfs cfhujoltfs hfjf f prøprnf lfjo cnz7

MOSYD Î uj jonf co pdkdjoltf, quo f hrocfr pfcorä lokfhndr ld Idlhd, dltohnpdlcf dssnj f sou rohoinjoltf, jocndlto d cocuëèf co ujd prostdëèf å nlstntunëèf idlhärnd d têtumf co gurfs. Ufcorä sor robfrjdcd, fu sogd pdkd pdrhndmjolto o dhonto lfvd motrd co vdmfr nlbornfr. Soj lfjolhmdturd prøprnd, cosnkldcdjolto sdquo, quo î f dhtf co olvnf co motrd pomf hrocfr, sdhdcfr0 dhonto quo î d dssnldturd cd motrd ld pdrto osquorcd brfltdm pfr pdrto cf dhontdlto fu sdhdcf, olcfssf quo î d dssnldturd cf sdhdcfr ld pdrto trdsonrd cd motrd d bnj co sor coshfltdcd lf idlhf. Motrd robfrjdcfrd quo î ujd lfvd motrd prfpfstd df sdhdcfr pdrd coshfltf, quo suistntun d dltornfr, co jolfr vdmfr, hfj futrf volhnjoltf. Djfrtnzdëèf î f vdmfr cf cnborolhndm oltro d motrd dltornfr o d robfrjdcfrd.

MNRYDLËD Î uj dhonto lokfhndcf dpolds hfj f Idlhf, losto hdsf f potnhnflärnf cf ”cnlaonrf‚ dpomncd-so dpomncd-so co suishrntfr o fs tréjntos tr éjntos co lokfhndëèf sèf sojomadltos oj juntfs dspohtfs dfs cds motrds. D mnvrdlëd, lfrjdmjolto î njprossd pomf idlhf quo lokfhond o, tdm hfjf d motrd ostä sugontd d njpfstf co somf.

HAOT_O Î uj têtumf co hrîcntf sdhdcf fu ojntncf pfr uj hmnolto cf idlhf quo prossupÿo tor ujd hfltd co copøsntfs ä frcoj oj nlstntunëèf co hrîcntf quo huird fu sogd supornfr df vdmfr cf haoquo.


;

Hfstd Uoronrd

Sdm hfjf ds motrds pfcorä sor olcfssdcf o f pfrtdcfr, fu sogd f iolobnhnärnf cd njpfrtélhnd ”sdhdcd‚, pfcorä movdltdr ld nlstntunëèf idlhärnd sdhdcd, d jolfs quo hfltolad d cosnkldëèf ”oj hfltd‚, hdsf quo torä firnkdtfrndjolto firnkdtf rndjolto co sor copfsntdcf. Xo bfr ojntncf ”oj irdlhf‚, fu sogd soj d nlcnhdëèf cf iolobnhnärnf, qudmquor possfd f pfcorä jfvnjoltdr, dposdr cf idlhf quo f lokfhond lok fhond tor co ”sdior hflhrotdjolto‚ quoj f lokfhnfu dtrdvîs cd ncoltnbnhdëèf cd possfd quo f movdltfu fu rohoiou fu d hfltd quo iolobnhnfu cd fpordëèf. Ufrquo toj advncf juntfs hdsfs co ojnssèf co haoquos soj quo d hfltd sfiro quo ostos bfrdj ojntncfs ostogd covncdjolto prfvnsnfldcd, lf pdês aä juntd rolntçlhnd ld sud dhontdëèf, cdê quo dpolds dmkujds possfds bêsnhds f utnmnzoj hfj sokurdlëd. Î co mdjoltdr ostd sntudëèf pfrquo d oxnkçlhnd co pdkdjoltfs oj ”hdsa‚ hdusdj krdvos prfimojds d lêvom co obnhnçlhnd idlhärnd o tdjiîj co sokurdlëd cds possfds bêsnhds. Oj sntudëÿos co ”rohossèf fu hrnso ohfløjnhd‚ ostd coshflbndlëd lèf î oxhmusnvd cd sfhnocdco dlkfmdld jds roporhuto-so pfr qudso tfcfs fs pdêsos cf Julcf, josjf fs jdns ovfmuêcfs, dposdr cds poldmncdcos oj quo nlhfrroj ds possfds quo ojntoj haoquos soj hfiorturd.

YDLXBOYÇLHND IDLHÄYND SYDLXBOYÇLHND Î f jonf jdns sokurf co pdkdjoltf o njpÿo quo f covocfr tolad hflaohnjoltf cf LNI cf hrocfr, lf hdsf co pdkdjoltfs ldhnfldns fu NIDL oj quo f LNI î prohocncf, lf hdsf co oltncdco dlkfmdld cds motrds DF o cfs l÷jorfs 52. Hfjf ld sntudëèf cfs haoquos sorä lohossärnf quo d hfltd cf frcoldcfr tolad prfvnsèf. Oxnsto uj moquo co sorvnëfs dssfhndcf d ostd sntudëèf co trdlsborçlhnd idlhärnd hfjf pfr oxojpmf f hdsf co dutfrnzdëèf co cîintf cnrohtf hfj vdmfr jäxnjf co cîintf o futrds ”ludlhos‚.

HDXF UYÄSNHF7 Rdjfs omdifrdr ujd bdhturd, hugf bfrlohocfr î HUBHK, hfj soco ld Yud Xfusd Lovos, 1, lf Audjif, L· bnshdm ? 494 53> 581, f hmnolto î f Bfrjdlcf, f sorvnëf î ”Bfrjdëèf co nln hndëèf å Hfltdinmncdco‚, nlhmunlcf cfhujoltfs co dpfnf, hfj d curdëèf co 89 afrds df proëf kmfidm co 31 555 D`z. Dloxd-so f Cfh. 4 quo hfltîj fs hdjpfs hdrdhtornzdcfros cd bdhturd o quo so protolco quo f bfrjdlcf bdëd f rospohtnvf proolhanjoltf. F l· cd bdhturd covorä sor f hflstdlto cd bnhad co prosolëds.


1

Hfstd Uoronrd

Cfh.4 Bdhturd lr.

Oxjf Xr.

Audjif,

Tudlt.

VVVV co VVVVVVVVV co 9545

Cosnkldëèf

p. ulntdrnf

Sftdm

Sftdm kordm

Xèf7 VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV VVVV VVVVVV VVVV VVVVV VVVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVVV VVVVV VVVV VVVV VVVVV VVVVV VVVV VVVV VVVV VVVV VVVV VVVV VVVVV VVVVV VVVV VVVV VVVV VVVV VVVVV VVVVV

Njpfstf co Hflsujf Nlhmuêcf Lèf Nlhmuêcf Lèf sugontf

Yud Xfusd Lovos, 1 ‘ Hncdco Hncdco Idnxd


>

Hfstd Uoronrd

; D YODMNCDCO DLKFMDLD. ‘

F qudcrf lfrjdtnvf mokdm dlkfmdlf ostä juntf dvdlëdcf sø quo f pdês toj uj cîbnho juntf krdlco co nlbrd-ostruturds o co hflaohnjoltfs tîhlnhfs quo cnbnhumtdj juntf f hujprnjoltf cd moknsmdëèf oj vnkfr. Xuisnstoj hflstrdlknjoltfs rodns oj Dlkfmd quo torèf co sor umtrdpdssdcfs pdrd quo f rosumtdcf cd hfltdinmncdco o ds suds hflhmusÿos bnquoj juntf prøxnjfs cd rodmncdco. Oxnsto dssnj uj vdstf moquo co fpordëÿos hfjorhndns njpfssêvons co sor hfjprfvdcds cfhujoltdmjolto sfi pold cd ojprosd pdrdmnsdr. Luj pdês oj quo ld jdnfr pdrto cfs iols d fbortd î nlbornfr å prfhurd o oj quo fs hnrhuntfs co hfjorhndmnzdëèf sèf fpdhfs, advolcf juntds iols å volcd bfrd cd dmëdcd mokdm, fu pfrquo oltrdrdj pfr vnds co osquojds fu pfrquo sdêrdj cd dbohtdëèf pdrd quo bfrdj njpfrtdcfs, surko f boløjolf cd ohflfjnd pdrdmomd fu hdlcflkd oj quo f sugontf dhtnvf cd trdlsdhëèf, f bfrlohocfr protolco fjntnr ds volcds o f hfjprdcfr solcf fu lèf iolobnhnärnf dhontd. Dqun hadjd-so Jorhdcf nlbfrjdm o nlbfrjdm o î snlølnjf cf cosolrdsquo nldtf cfs dlkfmdlfs. Dssnj, fs prfcutfs dcqunrncfs lfs jorhdcfs lèf pfssuoj, ld sud jdnfrnd cfhujoltf co supfrto cd hfjprd. Futrfssnj dquomos iols oshdssfs o quo so lèf hflsokuoj olhfltrdr lds mfgds quo fs covorndj hfjorhndmnzdr pfr rupturd pfltudm co stfh`s fu pomf dprfvontdjoltf bnldlhonrf quo d sud oshdssoz prfpfrhnfld. Futrfs aä quo sèf suistdlhndmjolto jdns idrdtfs bfrd cds mfgds trdcnhnfldns. O futrfs oj quo d hfr cd pomo fu d hdpdhncdco co drkujoltdëèf cf dcqunrolto ostä romdhnfldcd hfj f proëf oxnkncf. Xo lèf aä cfhujoltf, oj prnlhêpnf lèf pfcorä advor dqunsnëèf fu pdkdjoltf o, hfjf vdn sfirovnvor d ojprosd fu ojprosärnf quo lohossntd co obohtudr tdns trdlsdhëÿos6 Frd, torä co omdifrdr cfhujoltfs nltorlfs oj quo f hfjprdcfr, possfd supfstdjolto ncølod, proolhad f proëf quo pdkfu pomd trdlsdhëèf. Ostd dtntuco toj dmkuls rnshfs, jds quo torèf co sor dldmnsdcfs hfj f cohursf cf tojpf o d ospdëfs toltdr dmodtfrndjolto hflstdtdr so fs proëfs nlshrntfs nlshr ntfs sèf fu lèf fs f s obohtnvdjolto pdkfs. Î dtrdvîs cf trdtdjoltf cossd cfhujoltdëèf nltorld, trdlsbfrjdcd oj ncølod pomf hfltrfmf co hfjprds njpmojoltdcf quo sorèf romovdcfs fs bdhtfs pdtrnjflndns fhfrrncfs lf porêfcf. Ostos ”hflstrdlknjoltfs‚ sèf vnstfs vnstfs pomds sfhnocdcos co ducntfrnd nltorldhnfldns hfj krdlcos rosorvds o prfpnhndj dfs rovnsfros lfs sous romdtørnfs d nlshrnëèf co çlbdsos quo jdns lèf sèf quo krdlcos c÷vncds dhorhd cd portnlçlhnd cfs cfhujoltfs o vdmfros lomos nlshrntfs. Ufr vozos sukoroj dtî d sud rotnrdcd cfs hustfs cd ojprosd…. ojprosd…. Osquoholcf f bdhtf co quo soj d sud fhfrrçlhnd d ojprosd ostdrnd pdrdmnsdcd.

45 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

NLSYFC_ËÈF Å HFLSDINMNCDCO

Fs snstojds hfltdinmêstnhfs cnzoj rospontf d ................

HFLSDINMNCDCO FYËDJOLSDM

HFLSDINMNCDCO DLDMÊSNHD

HFLSDINMNCDCO KOYDM

...Sfcfs fs rospflsävons o å dcjnlnstrdëèf.....

...Sfcfs fs rospflsävons.....

...Ås dcjnlnstrdëÿos o d têtumf co nlbfrjdëèf Df possfdm Dfs prfprnotärnfs D tosfurdrnd

FIGOHSNRFX 7 Jfltdlto o frnkoj cf rosumtdcf Gustozd cds cohnsÿos Ufsnëÿos pordlto torhonrfs Ovfmuëèf cf pdtrnjølnf

DX CNBOYOLSOX BFYJDX CD HFLSDINMNCDCO D HFLSDINMNCDCO LDX X_DX CNROYXDX BFYJDX, UOYJNSO DF KOXSFY7 Hflaohor f jfltdlto o d frnkoj cfs rosumtdcfs, pdssdcfs o buturfs. Rornbnhdr d gustozd cds cohnsÿos tfjdcds fu d tfjdr (î co bdhtf uj nlstrujoltf co kostèf o provnsèf). Hflaohor d pfsnëèf cd ojprosd pordlto pordlto tfcfs fs torhonrfs, nstf î, hflaohor sojpro o josjf dltohnpdcdjolto d quoj î quo d ojprosd covo cnlaonrf o quoj maf covo d omd. Hfltrfmdr d ovfmuëèf pdtrnjflndm cd ojprosd.

D HFLSDINMNCDCO KOYDM, UOYJNSO, OJ YOMDËÈF DF HFLG_LSF CD OJUYOXD7 Hflstdtdr fs olhdrkfs o fs prfvontfs pfr ldturozd, nstf î, fs bmuxfs co hflsujf o prfcuëèf. Bdzor surknr fs rosumtdcfs co uj cdcf porêfcf, nstf î, d vdrndëèf pdtrnjflndm covncd å dhtnvncdco cd ojprosd. Bdzor pornfcnhdjolto f pfltf co sntudëèf cfs iols o cds cêvncds cd ojprosd, nstf î, nlcnhdr o qudltnbnhdr d sntudëèf pdtrnjflndm.

D HFLSDINMNCDCO KOYDM roknstd KOYDM roknstd fs bmuxfs oxtorlfs. 44 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

D HFLSDINMNCDCO DLDMÊSNHD toj DLDMÊSNHD toj hfjf figohtnvf nlcnhdr fs hustfs pfr holtrf co dhtnvncdco, d htnvncdco, pfr sohtfr fu dhtnvncdco, pfr prfcutf fu pfr jorhdcf. Î d hfltdinmncdco cf pdssdcf / prosolto. Yoknstd fs bmuxfs nltorlfs o coshrovo f prfhossf co trdlsbfrjdëèf cfs iols o sorvnëfs cosco d sud oltrdcd dtî å sud sdêcd cd ojprosd. D HFLSDINMNCDCO FYËDJOLSDM F_ UYORNXNFLDM, UYORNXNFLDM, hflsnsto ld frkdlnzdëèf o qudmnbnhdëèf cds provnsÿos obohtudcds pomfs holtrfs co rospflsdinmncdco, nstf î, pomfs cnboroltos cnrohtfros co sorvnëf cd ojprosd, d pdrtnr co cotorjnldcfs figohtnvfs. F hflgultf costds provnsÿos, copfns co dkrupdcfs o hffrcoldcfs df lêvom cd ojprosd, porjnto d omdifrdëèf cfs cnvorsfs frëdjoltfs (volcds, dprfvnsnfldjoltfs, tosfurdrnd, oth.) O f cf frëdjoltf kordm. D oxpmfrdëèf cd hfltdinmncdco dldmêtnhd porjnto dldmnsdr fs rosumtdcfs o ospohnbnhdr ds frnkols cf rosumtdcf kmfidm quo d hfltdinmncdco kordm nlcnhd. Ds hfjpdrdëÿos oltro fs vdmfros nlcnhdcfs ld hfltdinmncdco frëdjoltdm o fs cd hfltdinmncdco dldmêtnhd porjntoj dldmnsdr fs cosvnfs oltro ds provnsÿos o ds rodmnzdëÿos. _jd cds bulëÿos cf sorvnëf co hfltrfmf hf ltrfmf frëdjoltdm, oltro juntds futrds, hflsnsto oj dldmnsdr, hfj o pdrd fs rospflsävons, fs cosvnfs, utnmnzdlcf ds nlbfrjdëÿos hfltncds lfs cnboroltos snstojds hfltdinmêstnhfs. F HFLSDINMNXSD hmdssnbnhd HFLSDINMNXSD hmdssnbnhd o roknstd ds nlbfrjdëÿos qudltnbnhdcds f sou pdpom î dpdroltojolto pdssnvf. Ostä vnlhumdcf d uj rnkfrfsf bfrjdmnsjf. Ostä hflcoldcf d ujd prohnsèf disfmutd co vdmfros. Î omo f kudrcnèf cd mon oxtornfr roprosoltdcf pomf U.K.H., o cds mons nltorlds, roprosoltdcds pomfs rokumdjoltfs o lfrjds. F hfltdinmnstd î njpdrhndm o covornd sor nlcopolcolto, lf soltncf gurêcnhf cf torjf. F KOXSFY oxpmfrd KOXSFY oxpmfrd o nltorprotd ds nlbfrjdëÿos qudltnbnhdcds qudltnbnhdcds quo f hfltdinmnstd mao trdlsjnto. Covo, f jdns rdpncdjolto pfssêvom, trdidmadr ossds nlbfrjdëÿos d bnj co duxnmndr fs rospflsävons pomd ojprosd d cnvncnr ds dhëÿos hfrrohtds o ds jfcnbnhdëÿos lfs figohtnvfs fu lf frëdjoltf. Udrd omo, sèf jdns njpfrtdlto d rdpncoz o d qudmncdco cd nlbfrjdëèf cf quo d prohnsèf cfs vdmfros. Dmîj cnssf î broquolto f kostfr quoj pÿo oj oxohuëèf fs rokumdjoltfs o lfrjds nltorlds o omdifrd ds ospohnbnhdëÿos lohossärnds pdrd d cobnlnëèf cfs torjfs prøprnfs cd ojprosd. F D_CNSFY vornbnhd D_CNSFY vornbnhd d hforçlhnd o d hfrrohtd dpmnhdëèf cfs rokumdjoltfs, quor nltorlfs quor oxtorlfs, cobnlncfs pomd mon fu pomfs kostfros, lf soltncf djpmf cf torjf. Ufr futrf mdcf, hortnbnhd-so cd qudmncdco o cf snklnbnhdcf cds nlbfrjdëÿos bfrlohncds pomfs cnboroltos sorvnëfs o ulncdcos cd ojprosd. F ducntfr covo ostdr cnrohtdjolto oj mnkdëèf hfj d dcjnlnstrdëèf. Omo cnspÿo co uj djpmf pfcor co nlvostnkdëèf o d sud nlcopolcçlhnd nlcopolcçlhnd covo porjntnr-mao prfpfr j÷mtnpmds robfrjds oj tfcfs fs cfjêlnfs.

HFLXNCOYDËßOX KOYDNX Ds ojprosds, hîmumds idso cd dhtnvncdco ohfløjnhd, sèf vumkdrjolto oltolcncds hfjf hflgultfs frkdlnzdcfs co jonfs jdtorndns o aujdlfs, vnrdcds pdrd d prfcuëèf co iols o sorvnëfs. Hflstntuêcds soj afrnzflto tojpfrdm cobnlncf, tçj hfltucf å sojomadlëd cds cojdns frkdlnzdëÿos, uj hnhmf co vncd, mnjntdcf, f qudm, pfco sor cnvncncf lds trçs bdsos sokunltos7 - NLXSNS_HNFLDM, oj quo so cohnco cd sud hrndëèf, dtrdvîs cd fitolëèf o hfjinldëèf cfs rohursfs lohossärnfs pdrd d sud oltrdcd oj bulhnfldjoltf. - B_LHNFLDJOLSF, B_LHNFLDJOLSF, fu oxohuëèf, ld qudm so cosolvfmvo tfcf f prfhossf co trdlsbfrjdëèf, fu sogd, f cd prfcuëèf co iols o sorvnëfs, hfj vnstd å fitolëèf co hortfs rosumtdcfs. - MNT_NCDËÈF, MNT_NCDËÈF, ld qudm so prfhoco å oxtnlëèf cd ojprosd, sojpro prohocncd cd fpordëèf co cnssfmuëèf. Xolcf d bdso co oxohuëèf d co jdns mflkd curdëèf, o tolcf oj hfltd d lohossncdco co fitolëèf co nlbfrjdëÿos rokumdros sfiro f dlcdjoltf cf lokøhnf, afuvo lohossncdco co d cnvncnr oj nltorvdmfs co


Hfstd Uoronrd

tojpf, lf bnj cfs qudns so dpurdj fs rosumtdcfs, so omdifrd f idmdlëf, so cnshuto d dhtudëèf cd cnrohëèf, so dprfvdj ds hfltds. D hdcd uj cossos porêfcfs hfnlhncoltos hfj fs dlfs hnvns, cosnkld-so pfr porêfcf dcjnlnstrdtnvf. D pdrto cd kostèf hfrrospflcolto d hdcd porêfcf dcjnlnstrdtnvf, colfjnld-so oxorhêhnf ohfløjnhf.

UOYÊFCF DCJNLNXSYDSNRF DCJNLNXSYDSNRF : OQOYHÊHNF OHFLØJNHF OHFLØJNHF DHSNRNCDCOX OHFLØJNHDX NLSOYNFY /OQSOYNFY Ostds romdëÿos trdcuzoj-so pfr bmuxfs co iols o sorvnëfs, dfs qudns hfrrospflcoj sojpro bmuxfs jflotärnfs co soltncf nlvorsf.

Srçs øptnhds cnstnltds pfcoj sor ovncolhndcds7 -

D prnjonrd øptnhd î d bnldlhonrd o cnz rospontf df olcnvncdjoltf cd ojprosd pordlto f oxtornfr. Ostä cnrohtdjolto romdhnfldcd hfj d rojulordëèf cfs bdhtfros o cfs iols o sorvnëfs volcncfs. Lostd øptnhd pfcojfs cnstnlkunr7 ds cosposds, cosposds, quo hfrrospflcoj å rojulordëèf cfs bdhtfros prfcutnvfs o ds rohontds, rohontds, quo hfrrospflcoj å rojulordëèf cds volcds obohtudcds o/fu cfs sorvnëfs prostdcfs. Oj sujd, cosposds o rohontds, cnzoj rospontf d bdhtfs quo frnknldlcf, ds prnjonrds firnkdëÿos d pdkdr o ds sokulcds cnrontfs d rohoior, nrèf prfvfhdr, prfvfhdr, rospohtnvdjolto, sdêcds o oltrdcds co vdmfros jflotärnfs pdrd d ojprosd.

-

D sokulcd øptnhd î d ohfløjnhd fu prfcutnvd, o dlcd mnkdcd å trdlsbfrjdëèf o nlhfrpfrdëèf cfs cnvorsfs jdtorndns, jèf-co-fird, dtî so dtnlknr f prfcutf bnldm. Fs vdmfros nlhfrpfrdcfs o kdstfs ld prfcuëèf cosnkldj-so hustfs. hustfs. Ufr sud voz, fs prfcutfs dhdidcfs co bdirnhdr o dptfs pdrd d volcd cosnkldj-so prfvontfs. prfvontfs. Oj sêltoso, d ojprosd df hflsujnr iols o sorvnëfs toj hustfs0 df prfcuzn-mfs, toj prfvontfs.

-

Ufr ÷mtnjf, d torhonrd øptnhd î d co tosfurdrnd (fu co hdnxd) o hfrrospflco ås oltrdcds o sdêcds jflotärnds cd ojprosd. Lostd øptnhd, pfcojfs cnstnlkunr fs rohoinjoltfs, rohoinjoltfs, quo hfrrospflcoj å oltrdcd co vdmfros jflotärnfs pdrd d ojprosd, o fs pdkdjoltfs, pdkdjoltfs, quo cnzoj rospontf ås sdêcds co vdmfros jflotärnfs.

OQOYHÊHNF 4 D ojprosd y dcqunrnu, oj ?/44/9548 45 tfl. co horodm df proëf co ?555D`z/tfl, pdrd prfhocor å sud jfdkoj. d cnvncd rosumtdlto costd dqunsnëèf sornd pdkd oj 4?/49/9548. Curdlto f jçs co Lfvojirf obohtufu d jfdkoj co dpolds 9 tfl., solcf d bdrnlad rosumtdlto costd jfdkoj (4,?55`k) volcncd d 45D`z/`k, oj 8/4/9543 rohoiolcf-so rohoiolcf-so f vdmfr costd volcd oj 45/4/9543. 45/ 4/9543.

NLCNHDY FX BM_QFX OQNXSOLSOX YOXFM_ËÈF7 ?/44/95]8 _JD COXUOXD CO ?5.555D`z 4?/49/9548 F YOXUOHSNRF UDKDJOLSF 44/9548 FX H_XSFX (OJ HOYODM) BFYDJ CO 45.555D`z 44/9548 XOLCF FX UYFRONSFX CO 4?.555D`z 8/4/9543ROYNBNHF_-XO D YOHONSD CO 4?.555D`z 45/4/9543 F YOXUOHSNRF YOHOINJOLSF CO 4?.555D`z


Hfstd Uoronrd

LFËÈF7 Hfjprds

+

Cosposd co hfjprds

Hustf cds jorhdcfrnds hfjprdcds Rolcds

-

: Hustf cds jorhdcfrnds hfjprdcds hfjprdcds

+ Xtfh` nlnhndm -

Xtfh` bnldm

Hustf cds jorhdcfrnds volcncds

Jdrkoj irutd -

Jdrkoj mnquncd -

Muhrf mnquncd dltos co njpfstfs -

Cosposds co volcd Cosposds dcjnlnstrdtnvds dcjnlnstrdtnvds o bnldlhonrds

:

Hustf cds jorhdcfrnds volcncds

: Muhrf irutf sfiro ds volcds fu Jdrkoj Irutd : Muhrf hfjorhndm fu Jdrkoj Mnquncd : Muhrf mnquncf dltos co njpfstfs

Njpfstf sfiro fs muhrfs

: Muhrf mnquncf cf oxorhêhnf

F UDSYNJØLNF LFËÈF O OMOJOLSFX HFLXSNS_SNRFX Sfcd d ulncdco ohfløjnhd pdrd oxorhor d sud dhtnvncdco, lohossntd co uj hortf hflgultf co iols fu vdmfros, fu sogd, co jäqunlds, ocnbêhnfs, jorhdcfrnds, cnlaonrf, borrdjoltds o futrfs. Cnkdjfs quo df oxorhêhnf co qudmquor dhtnvncdco ostèf sojpro dssfhndcfs vdmfros quo sèf portolëd co dmkuîj. Cf pfltf co vnstd gurêcnhf, fs vdmfros utnmnzdcfs utnmnzdcfs pfr hdcd ulncdco ulncdco ohfløjnhd ohfløjnhd sèf co sud portolëd portolëd dnlcd quo, lfrjdmjolto, lfrjdmjolto, fs sous cnrontfs lèf nlhncdj sfiro d kmfidmncdco cossos vdmfros. F hflgultf co vdmfros utnmnzdcfs pomd ulncdco ohfløjnhd lf oxorhêhnf cd sud dhtnvncdco hflstntun f pdtrnjølnf. Hfltucf, loj sø fs ocnbêhnfs, lujorärnf o oqunpdjoltf utnmnzdcfs hflstntuoj pdtrnjølnf. D ojprosd (fu ulncdco) lf cosolvfmvnjoltf cd sud dhtnvncdco ostdiomoho romdëÿos quo frnknldrèf uj hflgultf co cnrontfs o co firnkdëÿos. Dssnj dpdrohorèf cêvncds d rohoior (hrîcntfs cd ojprosd fu cîintfs co torhonrfs) quo roprosoltdj vdmfros portolholtos å ojprosd0 o, cêvncds d pdkdr (cîintfs cd ojprosd fu hrîcntfs co torhonrfs) quo roprosoltdj vdmfros portolholtos d torhonrfs o quo d ojprosd so firnkd d pdkdr. Sdltf ds cêvncds d rohoior hfjf ds cêvncds d pdkdr, sèf hflsncordcds vdmfros nltokrdltos cf pdtrnjølnf. Ufcojfs cosnkldr pfr pdtrnjølnf, f hflgultf co vdmfros sugontf d ujd kostèf o dbohtfs d uj cotorjnldcf bnj. 4F pdtrnjølnf co uj hfjorhndlto, î f hflgultf co vdmfros utnmnzdcfs pfr osso hfjorhndlto ld sud dhtnvncdco hfjorhndm. Hfltucf, fs vdmfros portolholtos d osso hfjorhndlto jds lèf dbohtfs dquomd 4

Urfb. Kflëdmvos cd Xnmvd ‘ Hfltdinmncdco Kordm, Rfm. 4.


Hfstd Uoronrd

dhtnvncdco (ox. fs utolsêmnfs cfjîstnhfs) lèf covoj sor covoj sor hflsncordcfs sou pdtrnjølnf hfjorhndm. hfjorhndm. Xorèf sou pdtrnjølnf, lèf hfjf hfjorhndlto, jds snj hfjf possfd gurêcnhd (prnvdcf) quo î. Hdcd hfjpflolto co uj cdcf pdtrnjølnf (ox7 ds jorhdcfrnds, uj ocnbêhnf, ujd vndturd, oth.), colfjnld-so colfjnld-so co omojoltf pdtrnjflndm. pdtrnjflndm. Hfjf f pdtrnjølnf î uj hflgultf co omojoltfs aotorfkîlofs, oxnsto, d lohossncdco co trdlsbfrjdr fu robornr ossos omojoltfs lujd josjd ulncdco. Î dssnj quo tfcfs omos vçj roborncfs d D`z/_XC. Sçj , pfns, uj hdrähtor pohulnärnf vnstf tfcfs soroj sushoptêvons co roprosoltdëèf roprosoltdëèf jflotärnd. Xèf vdmfros. Lf pdtrnjølnf pfcojfs cnstnlkunr cuds hmdssos co omojoltfs pdtrnjflndns cnstnltfs7 pfr uj mdcf, fs omojoltfs quo roprosoltdj dqunmf quo so pfssun fu so toj d rohoior0 pfr futrf mdcf, dquomos quo roprosoltdj roprosoltdj dqunmf quo so toj d pdkdr. Å prnjonrd hmdsso, hmdsso, fu sogd, df hflgultf cfs vdmfros quo so pfssun o so toj d rohoior, cosnkld-so pfr DHSNRF0 DHSNRF0 å sokulcd hmdsso, hmdsso, fu sogd, df hflgultf co vdmfros d pdkdr, cosnkld-so UDXXNRF. UDXXNRF.

DUMNHDËÈF 9 Udtrnjølnf co ^ DHSNRF Lujorärnf (cnlaonrf)

......................................... .........................................

95 555D`z

Ocnbêhnf

......................................... .........................................

915 555D`z

Rndturd

......................................... .........................................

495 555D`z

Cêvncds d rohoior

......................................... .........................................

15 555D`z

?55 555D`z

UDXXNRF Cêvncds d pdkdr (bfrlohocfros) (bfrlohocfros) .........................

85 555D`z

Ojprîstnjf Ojprîstnjf idlhärnf

;5 555D`z

......................... .........................

455 555D`z

Luj pdtrnjølnf aä d hflsncordr cfns dspohtfs cnstnltfs7 - D sud hfjpfsnëèf - F sou vdmfr Tudltf å hfjpfsnëèf, f pdtrnjølnf olkmfid uj hflgultf co omojoltfs aotorfkîlofs (omojoltfs pdtrnjflndns) hfj uj cotorjnldcf vdmfr, hfjf sogdj ds jorhdcfrnds , lujorärnf, ocnbêhnfs, oth. D

4? Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

hfjpfsnëèf cf pdtrnjølnf cnz rospontf å ldturozd cfs omojoltfs pdtrnjflndns o å sud oxtolsèf, fu sogd, å prfpfrëèf oj quo omos so olhfltrdj. D hfjpfsnëèf co pdtrnjølnfs sorä tèf cnstnltd qudltf7 -

fs omojoltfs co hdcd uj bfroj cnboroltos0

-

tnvoroj fs josjfs omojoltfs jds hfj oxtolsèf (vdmfr) cnborolto0 cnborolto0

-

tnvoroj omojoltfs o sou vdmfr cnboroltos.

Oltolco-so pfr vdmfr cf pdtrnjølnf « pdtrnjølnf «dd qudltnd quo sornd prohnsf cdr pdrd fitor, nstf î, pdrd rohoior oj trfhd tfcf f dhtnvf, bnhdlcf df josjf tojpf hfj f olhdrkf co pdkdr tfcf f pdssnvf°. pdssnvf °. Xolcf f dhtnvf uj hflgultf co vdmfros pfsntnvfs o f pdssnvf uj hflgultf co vdmfros lokdtnvfs, f vdmfr cf pdtrnjølnf hfrrospflco å sfjd dmkîirnhd cds cuds hmdssos co omojoltfs. Oj romdëèf df oxojpmf dltornfr, torêdjfs7 Dhtnvf

.............................................. ................................................. ...

?55 jnm D`z

Udssnvf

.............................................. ................................................. ...

- 455 jnm D`z

Rdmfr cf pdtrnjølnf co ^

.................................. ..................................

355 jnm D`z

D oxprossèf lujîrnhd cf vdmfr pdtrnjølnf, hadjd-so Xntudëèf Mêquncd, Hdpntdm Urøprnf, fu Udtrnjølnf Mêquncf. Xorèf oltèf7 Dhtnvf...................................... Dhtnvf......................................................... ...................

?55 jnm D`z

Udssnvf................................ Udssnvf....................................................... .........................

455 jnm D`z

Xntudëèf Mêquncd.......................................... Mêquncd..........................................

355 jnm D`z

F UKH, dcfptd d colfjnldëèf co hdpntdm prøprnf (H.U.)cdcd (H.U.)cdcd pomd cnborolëd oltro f dhtnvf (D) o (D) o f pdssnvf (U) o vnstds quo bfrdj ds lfëÿos costos ÷mtnjfs, bdhnmjolto so coproolco quo omd roprosoltd f hflgultf co vdmfros quo portolhoj obohtnvdjolto df prfprnotärnf cd ojprosd, fu sogd, roprosoltd fs cnrontfs costo ÷mtnjf sfiro ds prfprnocdcos cd josjd. Oj torjfs jflotärnfs, d sntudëèf mêquncd fu hdpntdm prøprnf co uj cdcf jfjoltf, roprosoltd f vdmfr quo f prfprnotärnf cd ojprosd tornd cnrontf d rohoior so hossdsso d sud dhtnvncdco, mnquncdlcf f pdtrnjølnf (cf pfltf co vnstd hfltdinmêstnhf), losso jfjoltf. Srçs hdsfs pfcoj fhfrror oj cdcd sntudëèf pdtrnjflndm7 F dhtnvf î supornfr df pdssnvf, advolcf uj oxhossf co vdmfros sfiro fs pdssnvfs. Losto hdsf f hdpntdm prøprnf cnz-so DHSNRF. Î f jdns broquolto o roprosoltd roprosoltd f hdpntdm prøprnf. Osquojdtnhdjolto7 Osquojdtnhdjolto7 D
H.U. Dhtnvf0 fu sogd D: U + H.U. Dhtnvf ( vor oxojpmf dltornfr )

F dhtnvf o f pdssnvf sèf nkudns, lèf advolcf, losto hdsf Hdpntdm prøprnf, fu sogd, omo î lumf7 lumf7 D:U

H.U. Lumf0 fu sogd, D : U

Ufr ÷mtnjf, f dhtnvf pfco sor nlbornfr df pdssnvf. Losto hdsf oxnsto uj oxhossf co vdmfros pdssnvfs sfiro fs dhtnvfs (covo-so jdns cf quo so pfssun o so toj d rohoior). Mfkf, d sntudëèf mêquncd cnz-so Udssnvd o î hflsncordcd lokdtnvd. D=U

H.U. Udssnvf0 fu sogd, D + H.U. Udssnvf : U fu7 D : U ‘ H.U. Udssnvf

F pdtrnjølnf co qudmquor ulncdco ohfløjnhd olhfltrd-so lohossdrndjolto lujd cds trçs sntudëÿos hntdcds. Co tfcds omds f 9.· hdsf î f co jdns cnbêhnm fhfrrçlhnd, vnstf sø oxhophnfldmjolto hfnlhncnroj fs vdmfros co djids ds ruirnhds.


Hfstd Uoronrd

OT_DËÈF B_LCDJOLSDM CD HFLSDINMNCDCO Hflsncorojfs d sokunlto trdlsdhëèf7 dqunsnëèf co ujd vndturd 955 555D`z. Ostd fpordëèf covo sor oshrnturdcd lfs roknstfs hfltdinmêstnhfs cf hfjprdcfr pfr dquomo vdmfr. Ufco d vndturd oj quostèf tor sncf dvdmndcd pfr futrf vdmfr, pfcoj tor fborohncf df hfjprdcfr lf cnd cd hfjprd uj vdmfr supornfr d 955 555D`z. Sucf nstf, cf pfltf co vnstd hfltdinmêstnhf lèf toj nltorosso, vnstf oxnstnr ld hfltdinmncdco uj prnlhnpnf iäsnhf quo cotorjnld f sou roknstf pomf proëf co dqunsnëèf. Tudlcf f hfjprdcfr dcqunrnu d vndturd, fitovo d prfprnocdco cd josjd. D trfhd (hfjprd o volcd) njpmnhfu d trdlsborçlhnd cd prfprnocdco cd «hfnsd° trdlsdhhnfldcd. D ostd prfprnocdco î dtrniuêcf uj hortf vdmfr, lfrjdmjolto oxprossf oj oshucfs, sfiro f qudm nlhncoj cnrontfs cf josjf vdmfr. Ufco cnzorso quo f vdmfr co ujd prfprnocdco î nkudm df vdmfr cfs cnrontfs quo toj f sou prfprnotärnf. Osquojdtnhdjolto7 Rdmfr cds prfprnocdcos : Rdmfr cfs cnrontfs sfiro ostds prfprnocdcos Xo ujd ojprosd î prfprnocdco co ujd sø possfd, oltèf fs cnrontfs sfiro ds prfprnocdcos cd ojprosd hfnlhncoj hfj fs cf prøprnf prfprnotärnf. Hflsncorojfs quo, lf lfssf oxojpmf, f hfjprdcfr pdkd nltokrdmjolto, nltokrdmjolto, hfj vdmfros pdtrnjflndns prøprnfs, d vndturd. Sorojfs oltèf7 Rdmfr cd vndturd (prfprnocdco) : Rdmfr cfs cnrontfs cf prfprnotärnf (955 555 D`z )

( 955 555 D`z )

Hfjf d vndturd î uj vdmfr dhtnvf, sorä7 DHSNRF : HDUNSDM UYØUYNF (H. U. Dhtnvf) Losto oxojpmf f pdssnvf î lumf. Jds hflsncorojfs dkfrd quo f hfjprdcfr hfltrdn uj ojprîstnjf co 15 555 D`z pdrd dqunsnëèf cd vndturd. Losto hdsf sorä7 Rdmfr cd vndturd : Rdmfr cfs cnrontfs cfs torhonrfs + Rdmfr cfs cnrontfs cf prfprnotärnf 955 555 D`z

:

15 555D`z

+

495 555 D`z

Hfjf fs cnrontfs co torhonrfs roprosoltdj cêvncds d pdkdr, nstf î, vdmfros pdssnvfs, torojfs7 Rdmfr cd vndturd : Cnrontfs co torhonrfs s/ d vndturd + Cnrontfs cf Urfprnît. s/ d vndturd DHSNRF :

UDXXNRF

+ HDU. UYØUYNF

F Dhtnvf pfco cosnkldr-so pfr Hdpntdm Sftdm fu Bnldlhonrf , fu sogd, î f jfltdlto co vdmfros utnmnzdcfs pomd

ojprosd lf cosojpolaf cd sud dhtnvncdco. F Udssnvf î f Hdpntdm Dmaonf, fu sogd, f hflgultf co vdmfros utnmnzdcfs pomd ojprosd jds quo lèf sèf co sud porto portolëd lëd. Xèf fs vdmfros sfiro quo nlhncoj cnrontfs co torhonrfs. F Hdpntdm Urøprnf, roprosoltd f jfltdlto co rohursfs pfstfs å cnspfsnëèf cd ojprosd pomfs sous prfprnotärnfs. Yoprosoltd Yoprosoltd vdmfros sfiro fs qudns nlhncoj cnrontfs cf prfprnotärnf. Hfjf so sdio, covncf df usf, ds vndturds ostèf sugontds d quoirds co vdmfr. Njdknlo-so oltèf quo d roborncd vndturd, cdcf f sou coskdsto, sfbrou ujd rocuëèf co vdmfr co pfr oxojpmf 35 jnm D`z. Dpøs osto bdhtf, torojfs7 Rdmfr dhtudm + Tuoird Rornbnhdcd : Rdmfr cfs cnrontfs + Rdmfr cfs cnrontfs cf cd vndturd

co torhonrfs

425 555 D`z + 35 555 D`z

:

15 555 D`z

cf prfprnotärnf +

495 555 D`z

4; Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

Frd sdio-so quo d quoird fhfrrncd hflstntun uj proguêzf fu porcd, fu dnlcd o quo î f josjf, ujd sntudëèf mêquncd pdssnvd ( lokdtnvd ).

Rnrä oltèf7 Rdmfr dhtudm + Tuoird vornbnhdcd : Cnrontfs co torhonrfs + Cnrontfs cf prfprnotärnf cd vndturd

s/ d vndturd

DHSNRF + X. M. UDXXNRD :

UDXXNRF

+

s/ d vndturd

X. M. DHSNRD

Ostd oxprossèf hfrrospflco å Oqudëèf Bulcdjoltdm cd Hfltdinmncdco, Hfltdinmncdco, quo tojfs vnlcf d ostucdr o quo sorä, oltèf7

DHSNRF + H.U. UDXXNRF : UDXXNRF + H.U. DHSNRF fu dnlcd

DHSNRF : UDXXNRF + HDUNSDM UYØUYNF DHSNRF - HDUNSDM UYØUYNF UDXXNRF Ostd oqudëèf hflstntun f horlo co tfcf f trdidmaf hfltdinmêstnhf idsodlcf-so lomd f prnlhêpnf cds pdrtncds cfirdcds quo dcndlto ostucdrojfs.

DUMNHDËÈF 8 Udtrnjølnf co W Dhtnvf ………………………………………… ………………………………………… 4 255 jnm 255 jnm D`z Udssnvf ………………………………………… 355 jnm 355 jnm D`z Hfj idso lostos vdmfros so cotorjnld quo7 Xntudëèf mêquncd : Dhtnvf - Udssnvf : 4 955 jnm D`z D oqudëèf vornbnhd-so vnstf7 Dhtnvf (4 255 jnm D`z ) : Udssnvf ( 355 jnm D`z ) + X. Mêq. Dhtnvd ( 4 955 jnm D`z) Rnjfs dträs quo f Dhtnvf roprosoltd f hdpntdm tftdm fu bnldlhonrf, f pdssnvf f hdpntdm dmaonf o d sntudëèf mêquncd f hdpntdm prøprnf. Cnrojfs, lf oxojpmf hntdcf quo «W° cnspÿo ld sud dhtnvncdco co rohursfs lf vdmfr co 4 255 jnm D`z, fs qudns bfrdj fitncfs cd sokunlto bfrjd7 355 jnm D`z co torhonrfs pfr jonf co hrîcntfs o 4 955 jnm D`z cf prøprnf. Nstf pfssninmntd-lfs ujd futrd robmoxèf. Co uj mdcf, f Dhtnvf ( o hdpntdm prøprnf pdssnvf ) roprosoltd ds dpmnhdëÿos cdcds dfs hdpntdns. Ufr futrf mdcf f Udssnvf o f Hdpntdm prøprnf Dhtnvf, ds frnkols cossos josjfs hdpntdns. Oj sêltoso7 f prnjonrf jojirf cd oqudëèf bulcdjoltdm roprosoltd ds dpmnhdëÿos co hdpntdns, olqudltf quo f sokulcf jojirf roprosoltd d sud frnkoj. F Udssnvf roprosoltd ujd frnkoj dmaond, fu sogd, hdpntdns utnmnzdcfs pomd ojprosd jds prfprnocdco co torhonrfs F. H. U. Dhtnvf roprosoltd ujd frnkoj prøprnd. Fs bdhtfs pdtrnjflndns, dmtordlcf f pdtrnjølnf, dbohtdj lohossdrndjolto fs omojoltfs cd oqudëèf bulcdjoltdm. Hfltucf, lèf pfcoj dmtordr d nkudmcdco cd roborncd oqudëèf. Tudmquor quo sogd f bdhtf pdtrnjflndm, d nkudmcdco jdltîj-so sojpro, pfrqudltf pdrd hdcd dpmnhdëèf co bulcfs, torä quo advor d hfrrospflcolto hfrrospflcolto frnkoj.


Hfstd Uoronrd

Rogdjfs, pfr jonf co uj oxojpmf, d bfrjd hfjf so vornbnhd, pfr uj mdcf d dmtordëèf cfs omojoltfs pdtrnjflndns, o pfr futrf, d jdlutolëèf cd nkudmcdco roborncd.

DUMNHDËÈF 3 Xupfladjfs quo f hfjorhndlto @ nlnhnd d sud dhtnvncdco, hfj uj hdpntdm co 4 555 jnm D`z ( roprosoltdcf roprosoltdcf oj cnlaonrf ), ) , cocnhdlcf-so å hfjorhndmnzdëèf co prfcutfs omohtrølnhfs. Fs vdmfros nlnhndns sorndj roprosoltdcfs pfr7 DHSNRF

HDUNSDM UYØUYNF

Hdnxd ………………… 4 555 555D`z 555D`z

Hdpntdm ………………… 4 555 555D`z 555D`z

Dpøs ostdr hflstntuêcf obohtufu ds sokunltos fpordëÿos7 4) Hfjprd co jfinmnärnf pdrd jfltdkoj cf ostdiomohnjoltf7 455 jnm D`z. Ostd fpordëèf vdn frnknldr7 - sdêcd co hdnxd cf vdmfr cd dqunsnëèf ( 455 jnm D`z ) - hrndëèf co uj lfvf vdmfr dhtnvf - jfinmnärnf cnvorsf, quo roprosoltd uj omojoltf oj quo bfn dpmnhdcf hdpntdm 9) Hfjprd d hrîcntf co 45 jäqunlds hdmhumdcfrds df proëf ulntärnf co 2 jnm D`z,ujd cds qudns bnhdrä df sorvnëf cd ojprosd. Xorèf jfvnjoltdcds7 - jorhdcfrnds, pomd oltrdcd co > jäqunlds hdmhumdcfrds, hfj ds qudns bdrä hfjîrhnf ( > x 2 555D`z : ?3 555D`z )0 - oqunpdjoltf, oqunpdjoltf, pomd dqunsnëèf co ujd jäqunld pdrd usf cf hfjorhndlto hfjorhndlto ( 2 555D`z ). Ostos omojoltfs sèf djifs dhtnvfs, vnstf roprosoltdroj vdmfros quo pdssdrdj d portolhor df hfjorhndlto. - bfrlohocfros sorä hrndcd lf pdssnvf, vnstf quo ostd fpordëèf frnknlfu ujd cnvncd cf hfjorhndlto. D cêvncd d pdkdr hfrrospflco å kmfidmncdco cd hfjprd (45 x 2 555D`z : 25 555D`z) o roprosoltd f cnrontf cf hrocfr oj rohoior ostd qudltnd coltrf co hortf prdzf. Rolcd df Xr. B. co 9 hdmhumdcfrds h dmhumdcfrds df ulntärnf co 1 555D`z, pdkdlcf osto ?5% cd hfjprd o hfjprfjotolcfso d oltrokdr f rostdlto coltrf co uj jçs. Ostd volcd vdn frnknldr7 - dujoltf cds cnspflninmncdcos oj hdnxd ( 1 555D`z )0 - dpdrohnjoltf co lfvd ruirnhd lf dhtnvf quo roprosoltd ujd cêvncd d rohoior, nstf î, f cnrontf d rohoior cf Xr. B. oj cdtd buturd 1 555D`z (hmnoltos)0 - cnjnlunëèf co jorhdcfrnds pomf hustf cds jäqunlds volcncds. Xdoj cuds jäqunlds quo df proëf ulntärnf co 2 555D`z, tftdmnzdj d njpfrtélhnd co 49 555D`z0 - dpdrohnjoltf co uj kdlaf (muhrf), quo nrä dujoltdr f hdpntdm prøprnf cf hfjorhndlto ( 3 555D`z). Udkfu df sou bfrlohocfr 25% cd cêvncd rosumtdlto cd fpordëèf 9). Losto hdsf, sorèf cnjnluêcfs, cfns omojoltfs7 omojoltfs7 uj cf dhtnvf o futrf cf pdssnvf, pomf josjf vdmfr. - cnjnlun hdnxd, vnstf advor ujd sdêcd co cnlaonrf ( 82 555D`z )

4> Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

- cnjnlun bfrlohocfros, vnstf tor sncf pdkd pdrto cd cnvncd oj quostèf (82 555D`z ) Uocnu uj ojprîstnjf df IDLHF @ORO co 955 jnm D`z, bnhdlcf ostd qudltnd, cocuzncd cfs gurfs pdkfs dltohnpdcdjolto dltohnpdcdjolto co ? jnm D`z, copfsntdcd lf roborncf Idlhf o ä frcoj cf hfjorhndlto. Ostd fpordëèf vdn njpmnhdr7 - dujoltf cf pdssnvf, ld jocncd oj quo f hfjorhndlto so firnkd df roojifmsf cf ojprîstnjf hfltrdêcf ( 955 555D`z )0 - dujoltf cf dhtnvf, pomds lfvds cnspflninmncdcos quo bnhdrdj copfsntdcds å sud cnspfsnëèf ( 4>? 555D`z )0 - ujd cnjnlunëèf cf hdpntdm prøprnf pomf gurf firnkdcf d pdkdr. Yohoiolcf dpolds 4>? 555D`z o firnkdlcf-so d pdkdr 955 555D`z f hfjorhndlto vç f sou hdpntdm supfrtdr d cnborolëd oltro f rohoincf o f vdmfr d pdkdr. Dldmnso-so oj pfrjolfr f qudcrf dprosoltdcf, dprosoltdcf, flco sèf roknstdcds ds ld oqudëèf bulcdjoltdm cd hfltdinmncdco.

DHSNRF :

Hdnxd

4

+ Jfi. cnvorsf + Jorhdc.

+

UDXXNRF

Oqunp.

+

Hmnoltos

+

+

fpordëÿos coshrntds, hfj idso

H. UYØUYNF

Cop. oj Idlhfs

+ :

Bfrloh.

+

Ojprîst. Idlhärnf

+ Hdp. Urøprnf

4 555 555

-

-

-

-

-

:

-

-

4 555 555D`z

- 455 555

+455 555

-

-

-

-

:

-

-

-

>55 555

455 555

-

-

+?3 555

+2 555

>55 555

455 555

?3 555

2 555

+ 2 555

-

-49 555

-

+1 555

>52 555

455 555

39 555

2 555

1 555

-82 555

-

-

-

-

1;9 555

455 555

39 555

2 555

1 555

-

-

-

-

-

+4>? 555

1;9 555

455 555

39 555

2 555

1 555

4>? 555

4 555 555

9 -

-

:

+25 555

-

25 555

4 555 555

8 -

:

-

-

25 555

+3 555 4 553 555

3

?

-

:

-82 555

-

93 555

4 998 555D`z

:

:

4 553 555

-

+955 555

-? 555

93 555

955 555

>>> 555

4 998 555D`z

Hfjf so pfco vornbnhdr, d nkudmcdco cd oqudëèf bulcdjoltdm cd hfltdinmncdco î sojpro jdltncd. Nstf î pfssêvom covncf dfs roknstfs hfjpolsdtørnfs obohtudcfs oj hdcd fpordëèf. Dqun dpdroho uj lfvf prnlhêpnf hfltdinmêstnhf7 tfcd o qudmquor fpordëèf cä dzf df roknstf oj pomf jolfs cfns omojoltfs pdtrnjflndns. Tudmquor bdhtf pdtrnjflndm, lèf dmtord dpolds f vdmfr co uj omojoltf pdtrnjflndm, jds snj pomf jolfs co cfns.


Hfstd Uoronrd

F Hdpntdm Urøprnf sø î dmtordcf pomfs pomfs bdhtfs pdtrnjflndns jfcnbnhdtnvfs, jfcnbnhdtnvfs, tdjiîj dpomncdcfs co ohfløjnhfs. Ostèf losto hdsf fs bdhtfs roboroltos äs fpordëÿos (8) o (?). Fs rostdltos sèf lohossdrndjolto porjutdtnvfs porjutdtnvfs fu bnldlhonrfs.

NLROLSÄYNF O IDMDLËF F NLROLSÄYNF7 LFËÈF O HMDXXNBNHDËÈF F nlvoltärnf hflsnsto lujd romdëèf (rfm, mnstd) cfs omojoltfs pdtrnjflndns hfj d nlcnhdëèf cf sou vdmfr. Urfhocor d nlvoltärnf hflsnsto, pfns, oj dldmnsdr fs omojoltfs co uj cdcf pdtrnjølnf, coshrovç-mfs o dtrniunr-maos uj vdmfr. Lf nlvoltärnf covojfs hflsncordr trçs bdsos7 d) ncoltnbnhdëèf, oj quo so vornbnhd qudns fs omojoltfs pdtrnjflndns pdtrnjflndns oxnstoltos0 i) coshrnëèf o hmdssnbnhdëèf, oj quo fs omojoltfs o mojoltfs sorèf dprosoltdcfs dprosoltdcfs o ropdrtncfs pomds hmdssos d quo cnzoj rospontf0 h) vdmfrnzdëèf, dhtf co dtrniunëèf co uj vdmfr d hdcd omojoltf pdtrnjflndm. Tudltf df éjintf, fs nlvoltärnfs pfcoj hmdssnbnhdr-so oj kordns o pdrhndns. _j nlvoltärnf cnz-so kordm qudlcf didrhd tfcfs fs vdmfros quo hflstntuoj uj cdcf pdtrnjølnf0 cnz-so pdrhndm qudlcf dirdlko dpolds dmkuls cfs omojoltfs pdtrnjflndns. Lf nlvoltärnf kordm bnkurdj tfcfs fs omojoltfs pdtrnjflndns, lf pdrhndm bnkurd dpolds ujd pdrto comos. D nlvoltdrndëèf co jorhdcfrnds fu cfs cîintfs co hdcd ojprosd sèf hdsfs h dsfs roprosoltdtnvfs co nlvoltärnfs pdrhndns. Tudltf å cnspfsnëèf cfs omojoltfs pdtrnjflndns, pdtrnjflndns, pfcoj hflsncordr-so cfns hdsfs cnstnltfs7 d) fs omojoltfs dpdrohoj cnspfstfs soj fiocohor d qudmquor frcoj. Losto hdsf f cnz-so snjpmos0

nlvoltärnf

i) fs omojoltfs dpdrohoj dkrupdcfs, sokulcf d sud ldturozd, hdrdhtorêstnhd fu bulëèf. Xo nstf dhfltoho, f nlvoltärnf cnz-so hmdssnbnhdcf. Fs nlvoltärnfs quo ds ojprosds omdifrdj covoj sor trdlshrntfs pdrd f mnvrf co Nlvoltärnf o Idmdlëfs quo, hfjf dcndlto vorojfs, î uj cfs mnvrfs firnkdtørnfs pdrd qudmquor hfjorhndlto. Hfj d ovfmuëèf cd nlbfrjätnhd oxnstoj pdêsos quo cnspolsdrdj d pdssdkoj dfs mnvrfs costos cdcfs, njpflcf dpolds hfjf mnvrf firnkdtørnf f co Dhtds. Lds Krdlcos ojprosds, covncf å krdlco oxtolsèf cfs sous omojoltfs pdtrnjflndns, fs nlvoltärnfs kordns hfrrospflcoj å roulnèf co värnfs nlvoltärnfs pdrhndns quo sorèf omdifrdcfs oj bfmads prøprnds o oj sopdrdcf.

DUMNHDËÈF ? Hfjf oxojpmf co dpmnhdëèf dprosoltdrojfs uj hdsf co nlvoltärnf snjpmos o co nlvoltärnf hmdssnbnhdcf, roborolto d uj josjf pdtrnjølnf. d) Nlvoltärnf snjpmos7 Nlvoltärnf cf hfjorhndlto @, oj 4/45/9548 DHSNRF Cnlaonrf oj hdnxd

……………………………

?5 555D`z

9 Jäqunlds co oshrovor

……………………………

2 555D`z


Hfstd Uoronrd

3 Jäqunlds hdmhumdcfrds

……………………………

85 555D`z

4 Ocnbêhnf ld rud A

……………………………

355 555D`z

4 Brnkfrêbnhf

……………………………

9? 555D`z

Hflgultf co ostdltos

……………………………

35 555D`z

4 Jäqunld roknstdcfrd

……………………………

49 555D`z

4 Rndturd

……………………………

495 555D`z

J. Hdstrf

……………………………

8 555D`z

B. Xdltfs

……………………………

4? 555D`z

2 s/ I. Hdrvdmaf

……………………………

4; 555D`z

; s/ H. Jdtfs

……………………………

48 555D`z

9 Xohrotärnds

……………………………

49 555D`z

3 Hdconrds

……………………………

4 555D`z

Copøsntfs lf IDLHF @ORO

……………………………

43? 555D`z

9 Xfbäs

……………………………

1 555D`z

Udpom, tnltd, jdtorndm cnvorsf

……………………………

8 555D`z

Sftdm cf dhtnvf

……………………………

>55 555D`z

Cêvncds co7

Xdquos l.·

UDXXNRF Cêvncds d7 A. Bdkulcos

…………………………

42 555D`z

X. Dltulos

…………………………

> 555D`z

44, sdquo co G. Borldlcos

……………………………

41 555D`z

49, sdquo co J. Uoronrd

……………………………

49 555D`z

Cêvncd å Udpomdrnd Urfkrossf

……………………………

45 555D`z

Ojprîst. Hfltrdêcf lf IDLHF @ORO

……………………………

4?5 555D`z

Sftdm cf pdssnvf

……………………………

94? 555D`z

Dhontos l.·

i) Nlvoltärnf hmdssnbnhdcf DHSNRF

Cnspflêvom

Cnlaonrf oj hdnxd

………………

?5 555D`z

Copøsntf lf IDLHF @ORO

………………

43? 555D`z

4>? 555D`z

Hmnoltos


Hfstd Uoronrd

J. Hdstrf

………………

8 555D`z

B. Xdltfs

………………

4? 555D`z

Xdquo l·2 s/ I. Hdrvdmaf

………………

4; 555D`z

Xdquo l·; s/ H. Jdtfs

………………

48 555D`z

4 Jäqunld roknstdcfrd

………………

49 555D`z

4 Brnkfrêbnhf

………………

9? 555D`z

Hflg. Co ostdltos

………………

35 555D`z

9 Xohrotärnds

………………

49 555D`z

3 Hdconrds

………………

4 555D`z

9 Xfbäs

………………

1 555D`z

41 555D`z

Motrds d rohoior

85 555D`z

Oqunp. co oshrntørnf

>1 555D`z

Jdtorndm Cnvorsf

Udpom, tnltd, j. cnvorsf

………………

8 555D`z

Njfinmnzdcf

4 Ocnbêhnf ld rud A

………………

355 555D`z

4 Rndturd

………………

495 555D`z

9 Jäqunlds co oshrovor

………………

2 555D`z

3 Jäqunlds hdmhumdcfrds

………………

85 555D`z

82 555D`z

Sftdm cf dhtnvf

………………

………………

>55 555D`z

?95 555D`z

Jorhdcfrnds

UDXXNRF Motrds d pdkdr

Dhonto l·44, sdquo co G. Borldlcos

………………

41 555D`z

Dhonto l·49, sdquo co J. Uoronrd

………………

49 555D`z

A. Bdkulcos

………………

42 555D`z

X. Dltulos

………………

> 555D`z

Udpomdrnd Urfkrossf

………………

45 555D`z

85 555D`z

Bfrlohocfros

8? 555D`z

Ojprîstnjfs Idlhärnfs

Ojprîstnjf cf IDLHF @ORO

………………

4?5 555D`z 94? 555D`z

Lftd7 Lftd7

Nlvoltdrndr uj pdtrnjølnf lèf î uj trdidmaf tèf bähnm qudltf pdroho å prnjonrd vnstd. Aä hdsfs oj quo so pfcorèf ( o covorèf ) nlhmunr vdmfros dnlcd lèf roknstdcfs o oxhmunr futrfs quo ojifrd oxnstnlcf gä lèf portolhoj å ojprosd. Hfjf oxojpmf, pfcojfs robornr quo df prfhocor-so d uj nlvoltärnf, fs iols gä


Hfstd Uoronrd

dcqunrncfs, jds quo dnlcd lèf oltrdrdj ld ojprosd, covoj sor hflsncordcfs, f josjf lèf dhfltoholcf åquomos quo gä toladj sncf volcncfs jds quo dnlcd lèf sdêrdj. Fs nlvoltärnfs obohtudcfs pornfcnhdjolto, colfjnldj-so frcnlärnfs. Ufr sud voz, sèf colfjnldcfs nlvoltärnfs oxtrdfrcnlärnfs dquomos quo sèf omdifrdcfs oj hflsoquçlhnd co hflcnëÿos oxhophnfldns. Fs prnjonrfs sèf rokumdros o provnsêvons0 fs sokulcfs sèf oxhophnfldns o, hflsoquoltojolto, njprovnsêvons.

IDMDLËF LFËÈF O HMDXXNBNHDËßOX Omdifrdcf f nlvoltärnf kordm tfrld-so lohossärnf hfjpdrdr f dhtnvf hfj f pdssnvf pdrd hflaohor f vdmfr o ldturozd cf Hdpntdm prøprnf. Ostd hfjpdrdëèf, hflstntun f idmdlëf. Dssnj, olqudltf quo f nlvoltärnf hflstntun dpolds uj drrfmdjoltf (mnstdkoj) cfs vdmfros dhtnvfs o pdssnvfs, f idmdlëf, pfr sud voz movd d hdif d hfjpdrdëèf (idmdlhodjoltf) oltro dquomds hmdssos co vdmfros. Xèf ostos dspohtfs quo jdrhdj d sud cnborolëd. Dhrosholtdlcf d sntudëèf mêquncd df qudcrf cf nlvoltärnf, f idmdlëf hflstntun f jdpd cd sntudëèf pdtrnjflndm cd ojprosd luj cotorjnldcf jfjoltf. Xokulcf f brdlhçs Godl Cujdrhaoy lf sou mnvrf ”Sofrnd Ufsntnvd cd Hfltdinmncdco‚ co 4>88, «f idmdlëf î, pfns pfns,, d oxp oxpro ross ssèf èf cd romdë romdëèf èf oxnst oxnstol olto to oltro oltro f dhtn dhtnvf vf,, f pds pdssnv snvf f o f hdp hdpnt ntdm dm prøp prøprn rnf°. f°.

Oj pfltfs prohocoltos vnjfs quo d sntudëèf pdtrnjflndm co qudmquor ojprosd fiocoho sojpro å børjumd7 DHSNRF + H. U. UDXXNRF : UDXXNRF + H. U. DHSNRF fu DHSNRF : UDXXNRF + H. U. DHSNRF - H. U. UDXXNRF Xolcf f idmdlëf hflstntuêcf pfr cfns jojirfs, f prnjonrf jojirf olkmfid f prnjonrf hflgultf co vdmfros7 Dhtnvf o Hdpntdm Urøprnf Udssnvf (fu dpolds f Dhtnvf so ostd ÷mtnjd bfr nlhmuêcd lf sokulcf jojirf hfj snldm lokdtnvf)0 pfr sud voz, f Udssnvf o f Hdpntdm Urøprnf Dhtnvf hflstntuoj f sokulcf jojirf cf idmdlëf. Hfjf dpdroho roprosoltdcf uj idmdlëf o, hflsoquoltojolto fs sous jojirfs6 Ld prätnhd oxnstoj cfns tnpfs co roprosoltdëèf7 Yoprosoltdëèf afrnzfltdm, oj quo f prnjonrf jojirf dpdroho cf mdcf osquorcf, sokulcf d frcoj7 Dhtnvf0 Hdpntdm Urøprnf Udssnvf. F sokulcf jojirf voj cf mdcf cnrontf, solcf d frcoj7 Hdpntdm Urøprnf Dhtnvf fu d nlvorsd. Yoprosoltdëèf vortnhdm oj quo f sokulcf jojirf voj njocndtdjolto didnxf cf prnjonrf, jdltolcf-so d frcoj nlcnhdcd oj n) coltrf co hdcd jojirf.

DUMNHDËÈF 2 F pdtrnjølnf co B î hflstntuêcf pfr7 Rdmfros dhtnvfs

.......................................... ..........................................

4 195 jnm D`z

Rdmfros pdssnvfs

.......................................... ..........................................

;15 jnm D`z

Cnspfsnëèf Afrnzfltdm IDMDLËF


Hfstd Uoronrd

Dhtnvf

..............

4 195 jnm D`z Udssnvf H.U.Dhtnvf

...................... ......................

;15 jnm D`z

...................... ......................

4 535 jnm D`z

4 195 jnm D`z

4 195 jnm D`z

Cnspfsnëèf vortnhdm IDMDLËF Dhtnvf

...................................... ......................................

4 195 jnm D`z

Udssnvf

...................................... ......................................

;15 jnm D`z

H.U. Dhtnvf

...................................... ......................................

4 535 jnm D`z 4 195 jnm D`z

Î hmdrf quo so tfrld coslohossärnf robornr quo fs jojirfs co qudmquor idmdlëf sèf sojpro co nkudm vdmfr. F prnjonrf jojirf lulhd pfco sor supornfr df sokulcf o vnho-vorsd, bdho df oxpfstf sfiro d oqudëèf bulcdjoltdm. Ld hfjpfsnëèf costos jojirfs, hfj gä roborncf, trçs hdsfs so pfcoj vornbnhdr7 D) Dhtnvf < Udssnvf oltèf7 Dhtnvf : Udssnvf + H. U. Dhtnvf Oxojpmf7

IDMDLËF

Dhtnvf

................

4 555 jnm D`z Udssnvf H.U. Dhtnvf

...............

255 jnm D`z

...............

355 jnm D`z

4 555 jnm D`z

4 555 jnm D`z

I) Dhtnvf : Udssnvf Dhtnvf : Udssnvf Oxojpmf7 Dhtnvf

IDMDLËF .............

;55 jnm D`z

Udssnvf ................

;55 jnm D`z

H) Dhtnvf = Udssnvf cflco Dhtnvf + H. U. Udssnvf : Udssnvf fu Dhtnvf : Udssnvf - H. U. Udssnvf


Hfstd Uoronrd

Dhtnvf = Udssnvf Oxojpmf7

IDMDLËF

Dhtnvf

............

155 jnm D`z Udssnvf

H.U.Udssnvf

............

4?5 jnm D`z

................

>?5 jnm D`z

>?5 jnm D`z

>?5 jnm D`z

Fu dnlcd Oxojpmf7 Dhtnvf

IDMDLËF ..........

155 jnm D`z Udssnvf H.U. Udssnvf

..................

>?5 jnm D`z

..................

-4?5 jnm D`z

155 jnm D`z

155 jnm D`z

Ostd torhonrd sntudëèf î, soj jdrkoj pdrd c÷vncds, brdlhdjolto cosbdvfrävom ld jocncd oj quo ds c÷vncds d pdkdr supordj f jfltdlto cf dhtnvf. Fu sogd, covo-so jdns cf quo so pfssun o so toj d rohoior. F idmdlëf pfcorä dnlcd sor snltîtnhf fu dldmêtnhf. Xorä tdltf jdns dldmêtnhf qudltf jdnfr bfr d sud pfrjolfrnzdëèf, nstf î, qudltf jdns cnshrnjnldcfs bfroj fs vdmfros dhtnvfs o pdssnvfs. Ufr sud voz, f idmdlëf snltîtnhf î dquomo oj quo f krdu co pfrjolfrnzdëèf î jêlnjf. F jdns snltîtnhf cfs idmdlëfs î dquomo quo lfs cä dpolds d hflaohor fs vdmfros tftdns cf dhtnvf, pdssnvf o sntudëèf mêquncd. Sdm hfjf so vnu pdrd f nlvoltärnf, f idmdlëf tdjiîj pfco sor, fu lèf, hmdssnbnhdcf. Xorä hmdssnbnhdcf qudlcf fs omojoltfs quo f hfjpÿoj sèf cnspfstfs o frcoldcfs sokulcf ujd hortd frcoj, copolcolto cds suds hdrdhtorêstnhds, ldturozd fu bulëèf. Ld prätnhd fs idmdlëfs sèf hmdssnbnhdcfs. D frcoldëèf cds ruirnhds cf idmdlëf ostä lfrjdmjolto dssfhndcd d hrntîrnfs prî-cobnlncfs. Udrd f 4· jojirf, fu sogd, pdrd f Dhtnvf f hrntîrnf î f cd mnquncoz hrosholto fu cohrosholto. Udrd f 9· jojirf, fs vdmfros cf Dhtnvf sèf frcoldcfs pomf hrntîrnf cd oxnkninmncdco, hrosholto fu cohrosholto o fs cd Xntudëèf Mêquncd fu Hdpntdm Urøprnf, pomd bfrjdëèf anstørnhd cfs rospohtnvfs vdmfros.

DUMNHDËÈF ; Hflsncorojfs Hflsncorojfs f nlvoltärnf co @, dprosoltdcf ld dpmnhdëèf 2. Idmdlëf Xnltîtnhf

IDMDLËF Dhtnvf

4 / 45 /9548 ....................

>55 555D`z

>55 555D`z

Udssnvf

...................

94? 555D`z

H. U. Dhtnvf

...................

21? 555D`z >55 555D`z


Hfstd Uoronrd

Idmdlëf Dldmêtnhf

IDMDLËF

4 / 45 /9548

DHSNRF

UDXXNRF

Cnspflêvom Cnspflêvom

.........

Hdnxd

.........

?5 555D`z

........

43? 555D`z

Cop. Oj

idlhfs

Cêvncds d rohoior

.........

Hmnoltos

.........

M. Yoh.

.......... ........ .. 85 555D`z

Oxnstçlhnds Oxnstçlhnds

..........

Jorhdcfrnds Jorhdcfrnds

..........

Njfinmnzdcf

..........

J. Dcjnlnst.

.......... 454 555D`z

Njøvons

.......... ?95 555D`z

4>? 555D`z

41 555D`z

Cêvncds d pdkdr

........

Bfrlohocfros Bfrlohocfros

........

8? 555D`z

M. Udkdr

........

85 555D`z

Ojprîstnjfs Ojprîstnjfs

........ 4?5 555D`z

94? 555D`z

Sftdm pdssnvf

........

94? 555D`z

31 555D`z

HDUNSDM UYØUYNF Hdpntdm

.............

............

21? 555D`z

82 555D`z

294 555D`z >55 555D`z

>55 555D`z

Î ovncolto quo ostos idmdlëfs tdjiîj pfcorèf sor roprosoltdcfs sfi d bfrjd vortnhdm. _tnmnzdjfs d afrnzfltdm pfr sor d jdns hfrrolto. Xolcf f idmdlëf uj jdpd co frnkols ( sokulcf jojirf ) o co dpmnhdëÿos co bulcfs ( prnjonrf jojirf ), bdhnmjolto so coproolco quo omo ostä, sugontf d hflstdltos jutdëÿos. Dmnäs, uj idmdlëf hflstntun ujd bftfkrdbnd cd sntudëèf pdtrnjflndm cd ojprosd, ld jocncd oj quo cä ostd ÷mtnjd luj cdcf jfjoltf. Ostds jutdëÿos sèf jftnvdcds pomd prøprnd dhtnvncdco cd ojprosd, pfns omd suijoto d ujd hflstdlto dmtordëèf fs sous omojoltfs pdtrnjflndns. _sudmjolto f idmdlëf î sø omdifrdcf hfj ujd hortd pornfcnhncdco oj kordm uj dlf. Frd, ostdlcf f pdtrnjølnf oj hfltêlud trdlsbfrjdëèf ( dmtordëèf ), f idmdlëf dpolds lfs cä d hflaohor fs vdmfros lds cdtds cd sud omdifrdëèf0 cdê quo, uj sø idmdlëf hfrrospflco d ujd sntudëèf ostätnhd, ostätnhd, olqudltf quo d hfjpdrdëèf co idmdlëfs suhossnvfs roprosoltd ujd sntudëèf cnléjnhd, cnléjnhd, pfrqudltf vdn cdlcf d hflaohor d ovfmuëèf pdtrnjflndm cd ojprosd. Lf nlêhnf co uj oxorhêhnf ohfløjnhf advorä uj idmdlëf nlnhndm hfj d hfrrospflcolto sntudëèf mêquncd0 df bnj cdquomo hfrrospflcorä uj idmdlëf bnldm o d hflsoquolto sntudëèf mêquncd bnldm. D sntudëèf bnldm ( d quo hfrrospflco df idmdlëf co bnj co oxorhêhnf ) lèf î solèf d sntudëèf mêquncd nlnhndm ( hfrrospflco df idmdlëf nlnhndm ) dmtordrä pomfs muhrfs fu proguêzfs cf oxorhêhnf. Ossos muhrfs o/fu proguêzfs dhujumdcfs curdlto värnfs oxorhêhnfs ohfløjnhfs, hflstntuoj hfj d sntudëèf mêquncd nlnhndm d colfjnldcd sntudëèf mêquncd dcqunrncd. Sorojfs7 + Muhrfs H. U. Bnldm : H. U. Nlnhndm - Uroguêzfs Xdmnolto-so quo qudnsquor quo sogdj fs tnpfs co fpordëèf obohtudcfs pomd ojprosd curdlto f oxorhêhnf ohfløjnhf, d nkudmcdco oltro fs jojirfs cf idmdlëf lèf sorä cosbontd, hfjf bfn roborolhndcf ld oqudëèf bulcdjoltdm.


Hfstd Uoronrd

DUMNHDËÈF 1 D) J. Kfjos dprosoltdvd, dprosoltdvd, oj 4/44, f idmdlëf nlcnhdcf ld päknld sokunlto. Lf cnd 8 co Lfvojirf rodmnzd d sokunlto fpordëèf7 volcd d prfltf pdkdjoltf jorhdcfrnds pfr ? 555D`z, quo mao advndj hustdcf 8 ?55 D`z. Urotolco-so Urotolco-so f idmdlëf co J. Kfjos, dpøs f roknstf costd fpordëèf.

IDMDLËF

oj 4/44/9548

4· jojirf

9· jojirf

Hdnxd

.......... ..........

4? 555D`z

Bfrlohocfros

.......... .......... 85 555D`z

Copøsntfs frcoj Jorhdcfrnds

.......... .......... .......... ..........

9? 555D`z 45 555D`z

Hdpntdm

.......... .......... 25 555D`z

Njfinmnzdcf

.......... ..........

35 35 555D`z >5 555D`z

>5 555D`z

dpøs d fpordëèf7 IDMDLËF

oj 4/44/9548

4· jojirf

9· jojirf

hdnxd ( + ? )

.......... ..........

95 555D`z

Bfrlohocfros

.......... .......... 85 555D`z

Copøsntfs å frcoj Jorhdcfrnds (-8,? ) Njfinmnzdcf

.......... .......... .......... .......... .......... ..........

9? 555D`z 2 ?55D`z 35 555D`z

Hdpntdm Muhrfs

.......... .......... 25 555D`z .......... .......... 4 ?55D`z

>4 ?55D`z

>4 ?55D`z

F muhrf co 4 ?55D`z prfvîj cd volcd co jorhdcfrnds pfr ? 555D`z, quo advnd hfjprdcf pfr dpolds 8 ?55D`z. Lf oxorhêhnf l, G. Kflëdmvos dprosoltdvd f sokunlto idmdlëf nlnhndm7

IDMDLËF

oj 4/44/9548

DHSNRF Hdnxd

.......... ..........

UDXXNRF 35 555D`z Bfrlohocfros

Copøsntfs å frcoj

.......... ..........

495 555D`z Ojp. Idlhärnf

Hmnoltos

.......... ..........

25 555D`z Sftdm cf Udssnvf

Jorhdcfrnds Njfinmnärnf cnvorsf

.......... .......... .......... ..........

15 555D`z HDUNSDM UYØUYNF 435 555D`z

Njøvons

..........

355 555D`z Hdpntdm 135 555D`z

......... . ......... .

;5 555D`z 4;5 555D`z

......... .

935 555D`z

......... .

255 555D`z 135 555D`z


Hfstd Uoronrd

Curdlto f oxorhêhnf ohfløjnhf rodmnzfu ds fpordëÿos sokunltos7 Hfjprfu jorhdcfrnds pfr 25 555D`z. ?5% cds qudns d pdkdjoltf njocndtf o fs rostdltos ?5% d hrîcntf0 Rolcou jorhdcfrnds pfr >5 555D`z, quo mao advndj hustdcf ;5 555D`z. Yohoiou 25% cf vdmfr costd volcd0 Udkfu cêvncds dfs bfrlohocfros lf jfltdlto co 3? 555D`z Yohoiou cfs sous hmnoltos 35 555D`z Yoojifmsfu ujd brdhëèf co ;5 555D`z cf ojprîstnjf idlhärnf, pfr jonf co trdlsborçlhnd idlhärnd. Dpøs ostds fpordëÿos, fs jojirfs cf idmdlëf sfbrordj ds sokunltos dmtordëÿos7 Fpordëèf 4

Fpordëèf 9

Fpordëèf 8 Fpordëèf 3 Fpordëèf ?

Jorhdcfrnds

(+ 25 555D`z)0 lfvf vdmfr7 :

435 555D`z

Hdnxd

(- 85 555D`z)0 lfvf vdmfr7

45 555D`z

Bfrlohocfros

(+ 85 555D`z)0 lfvf vdmfr7

455 555D`z

Jorhdcfrnds

(- ;5 555D`z)0 lfvf vdmfr7

;5 555D`z

Hdnxd

(+ ?3 555D`z)0 lfvf vdmfr7

23 555D`z

Hmnoltos

(+ 82 5 555D`z)0 lfvf vdmfr7

>2 555D`z

Muhrfs


95 555D`z

Hdnxd

(- 3? 555D`z)0 lfvf vdmfr7

4> 555D`z

Bfrlohocfros

(- 3? 555D`z)0 lfvf vdmfr7

?? 555D`z

Hdnxd


?> 555D`z

Hmnoltos

(- 35 555D`z)0 lfvf vdmfr7

?2 555D`z

Cop. å frcoj


?5 555D`z

Ojp. Idlhärnf


455 555D`z

IDMDLËF co G. Kflëdmvos oj 84/49/9548 DHSNRF

UDXXNRF

Hdnxd

.........

?> 555D`z Bfrlohocfros

..........

?? 555D`z

Cop. å frcoj

.........

?5 555D`z Ojp. Idlhärnf

..........

455 555D`z

Hmnoltos

.........

?2 555D`z Sftdm pdssnvf

..........

4?? 555D`z

Jorhdcfrnds

.........

;5 555D`z XNS. MÊT_NCD

Jfinmnärnf cnvorsf

.........

435 555D`z Hdpntdm

..........

255 555D`z

Njøvons

.........

355 555D`z Muhrfs

..........

95 555D`z

;;? 555D`z

;;? 555D`z


Hfstd Uoronrd

Fs muhrfs vèf dujoltdlcf f Hdpntdm Urøprnf Dhtnvf, pfr nssf d sud nlhmusèf lostd H. U., fu sogd, lf sokulcf jojirf cf idmdlëf. Fs proguêzfs hflstntuoj H. U. Udssnvf, pomf quo d advç-mfs covorèf nlhmunr-so lf prnjonrf jojirf cf idmdlëf. Xokulcf f Umdlf Kordm co Hfltdinmncdco, fs rosumtdcfs covorèf sojpro sor nlhmuêcfs lf sokulcf jojirf cf idmdlëf (Hdpntdm prøprnf), hfj snldm + (pfsntnvf), solcf muhrfs0 hfj snldm (lokdtnvf), solcf proguêzfs. Oj sêltoso, f idmdlëf bnldm î omdifrdcf d pdrtnr cf nlnhndm, nltrfcuznlcf-mao ds fpordëÿos rodmnzdcds curdlto f oxorhêhnf ohfløjnhf. Hfjf d nkudmcdco oltro fs cfns jojirfs î sojpro jdltncd, pfcojfs jdns ujd voz robornr quo luj idmdlëf (fu sntudëèf pdtrnjflndm) d vdrndëèf co uj fu jdns omojoltfs î sojpro oqunmnirdcd pomd vdrndëèf co futrf fu f u futrfs proguêzfs. Å sojomadlëd cf nlvoltärnf, tdjiîj f idmdlëf sorä firnkdtfrndjolto roknstdcf lf mnvrf co nlvoltärnfs o idmdlëf. Dcndlto ostucdrojfs osto dspohtf mokdm.

D HFLSD LFËÈF, UDYSOX HFLXSY_SNRDX O YOUYOXOLSDËÈF KYÄBNHD Gä bfn roborncf quo f pdtrnjølnf co ujd ojprosd î hflstntuêcf pfr uj krdlco o hfjpmoxf l÷jorf co omojoltfs co ldturozd cnborolto. Hfltucf, ossos omojoltfs pfcoj sor jolsurävons, fu sogd, trdcuzncfs lujd ulncdco co vdmfr hfjuj. Nstf î, trdlsbfrjdj-so ds jdtîrnds fu fs figohtfs oj vdmfros, pfssninmntdlcf d sud hfjolsurdinmncdco, quo î f josjf, d hfjpdrdëèf oltro sn. _j tomovnsfr o uj mnvrf dprosoltdj-so hfj hdrdhtorêstnhds cnboroltos jds, krdëds å sud qudltnbnhdëèf (trdcuëèf ld josjd ulncdco) pfcoj bdhnmjolto sor hfjpdrävons. Î krdëds d ostd qudltnbnhdëèf quo f trdidmaf hfltdinmêstnhf so pfco movdr d hdif lds ulncdcos ohfløjnhds. Xoj dquomd, omo sornd lèf sø co cnbêhnm oxohuëèf, hfjf tdjiîj porcnd f sou snklnbnhdcf, ld jocncd oj quo so robornd, d uj hflgultf co omojoltfs oltro fs qudns lèf sornd pfssêvom ostdiomohor qudmquor romdëèf. Jds d hfltdinmncdco, hfjf hflgultf co prfhossfs dtnloltos df roknstf, hmdssnbnhdëèf o hfltrfmf cfs bdhtfs pdtrnjflndns, tfrldr-so-nd njprdtnhävom so f bnzosso oj romdëèf d hdcd omojoltf oj pdrtnhumdr. Ufr futrds pdmdvrds, f roknstf, d hmdssnbnhdëèf o hfltrfmf lèf sorndj co bähnm oxohuëèf, so d fisorvdëèf bfsso bontd omojoltf d omojoltf pdtrnjflndm. Cdê quo hflsfdlto d sud ldturozd fu bulëèf quo cosojpolaoj ld ojprosd, fs vdmfros pdtrnjflndns pfssdj sor dkrupdcfs oj hmdssos hfj hdrdhtorêstnhds hfjuls. Haokdjfs dssnj å lfëèf co hfltd, quo pfcojfs cobnlnr hfjf uj hflgultf co omojoltfs pdtrnjflndns oxprossf oxprossf oj ulncdcos co vdmfr. Ufrîj lujd porspohtnvd jdns prätnhd, d hfltd dpdroho dssfhndcd d ujd sîrno co lftdëÿos fu roknstfs roboroltos roboroltos d uj cdcf figohtf, frcoldcdjolto cnspfstfs luj qudcrf. Ufrtdltf, ld prnjonrd lfëèf d hfltd hf ltd cobnlo-so pomds hdrdhtorêstnhds cfs omojoltfs quo olkmfid, olqudltf quo ld sokulcd, î hflsncordcf f dspohtf cnléjnhf fu ovfmutnvf cossos omojoltfs, fu sogd, f hflgultf cfs roknstfs cds suds vdrndëÿos. Yoprosoltdj Yoprosoltdj dssnj, cuds bfrjds cnstnltds co cobnlnr ujd josjd rodmncdco7 d hfltd roprosoltd ujd hmdsso co vdmfros fu omojoltfs pdtrnjflndns, jds d sud cnspfsnëèf î tdm quo porjnto roknstdr tfcds ds vdrndëÿos sfbrncds pfr ossos omojoltfs.


Hfstd Uoronrd

UDYSOX HFLXSNS_SNRDX Lujd hfltd aä d hflsncordr7 f têtumf ( colfjnldëèf prøprnd ) f vdmfr ( oxtolsèf ) F têtumf î d oxprossèf (fu pdmdvrd ) pfr quo so cosnkld d hfltd. Covo sor oshfmancf co tdm bfrjd quo rovomo njocndtdjolto d ldturozd cfs omojoltfs quo d hfjpÿoj, nstf î, lfs cç d hflaohor f sou hflto÷cf. Soj hfjf bnldmncdco ncoltnbnhdr d hfltd o cnstnlkun-md co tfcds ds futrds, pomf quo sorä bnxf o njutävom. Covo sor hmdrf lf quo rosponto å hdrdhtorêstnhd hfjuj cfs omojoltfs d quo cnz rospontf. Rogdjfs uj oxojpmf7 Fs oshrntørnfs cds ojprosds ostèf kordmjolto oqunpdcfs hfj jøvons cnvorsfs, tdns hfjf, sohrotärnds, ostdltos, hdconrds o futrfs. Sfcfs ossos omojoltfs pfssuoj d hdrdhtorêstnhd hfjuj co so costnldroj df nlcnspolsävom dpotrohadjoltf cfs oshrntørnfs0 d colfjnldëèf pdrd d hfltd quo olkmfio ostos omojoltfs pfcorä sor, pfr sor, pfr oxojpmf, Jfinmnärnf co Oshrntørnf. F vdmfr roprosoltd d qudmncdco, oxprossd oj ulncdcos jflotärnds hfltncd ld hfltd lf jfjoltf oj quo so dldmnsd. F vdmfr roknstdcf ld hfltdinmncdco covo sor vorêcnhf, fu sogd, covo ostdr co dhfrcf hfj d vorcdconrd oxtolsèf cfs omojoltfs quo roprosoltd. Xo f têtumf î bnxf o njutävom, d oxtolsèf gä lèf f î. Uomf hflträrnf, omd hflstntun f omojoltf vdrnävom cd hfltd, ld jocncd oj quo fs omojoltfs pdtrnjflndns quo olkmfid ostèf sugontfs d vdrndëÿos hfltêluds prfvfhdcds pomds fpordëÿos rodmnzdcds. D hfltd hflstntun d idsos co tfcd d oshrnturdëèf, cdcf quo î d pdrtnr comd quo so cosolvfmvo tfcf f trdidmaf hfltdinmêstnhf. Hfjf tdm, d hfltd covo fiocohord roqunsntfs prøprnfs, pdrd quo f trdidmaf so prfhosso hfj bulcdjoltf o rokumdrncdco. Fs roqunsntfs ossolhndns d quo d hfltd covo fiocohor, sèf7 D afjfkoloncdco. afjfkoloncdco. _jd hfltd sø covo hfltor fs omojoltfs quo fiocoëdj å hdrdhtorêstnhd hfjuj quo omd cobnlo. Dssnj, d cêvncd co uj hmnolto å ojprosd, lulhd pfcorä sor roknstdcd lujd hfltd quo lèf nlcnquo ujd cêvncd d rohoior, fu sogd, d hfltd oj quo dquomd bfr roknstdcd covo nlhmunr dpolds fs omojoltfs quo pfssudj d josjd hdrdhtorêstnhd7 vdmfros quo d ojprosd toj cnrontf d rohoior. D nltokrdmncdco. nltokrdmncdco. D hfltd covo nlhmunr tfcfs fs omojoltfs quo kfzdj cd hdrdhtorêstnhd hfjuj pfr omd cobnlncd. Costo jfcf d hfltd Jorhdcfrnds, covorä nlhmunr tfcfs fs tnpfs co jorhdcfrnds trdlsdhhnfldcds pomd ojprosd, dssnj hfjf ds suds vdrndëÿos. Oj sujd, d hfltd covo sor «afjfkîlod ° o «nltokrdm °cdcf quo sø pfcorä dcjntnr jfvnjoltfs mnkdcfs hfj d rospontf hmdsso co vdmfros, lèf oxhmunlcf qudmquor comos.

Y OUYOXOLSDËÈF OUYOXOLSDËÈF KYÄBNHD D hdcd hfltd hfrrospflco uj kräbnhf fu qudcrf, quo hflstntun f cnspfsntnvf prätnhf pdrd dhfjpdladr ds suds vdrndëÿos qudltntdtnvds. Nlshrovolcf-so Nlshrovolcf-so losto qudcrf d oxtolsèf nlnhndm cd hfltd o ds vdrndëÿos sokunltos, hflsokuo sdior-so d tfcf f jfjoltf f vdmfr cfs omojoltfs pdtrnjflndns quo dkrupd. Lf dspohtf kräbnhf, d hfltd dprosoltd-so lfrjdmjolto ld bfrjd co uj S. Xfiro f trdëf afrnzfltdm nlcnhdso f têtumf cd hfltd, pfcolcf dnlcd cnstnlkunr-so uj mdcf osquorcf o uj mdcf cnrontf.


Hfstd Uoronrd

Sêtumf cd hfltd

Mdcf Osquorcf

Mdcf Cnrontf

F mdcf osquorcf î cosnkldcf «Cîintf° fu «covo° o f mdcf cnrontf «Hrîcntf° fu «advor°. Ostos torjfs prfvçj co uj prfhossf flfjästnhf mnkdcf å anstørnd cd hfltdinmncdco, lds bdsos oj quo ds hfltds roprosoltdvdj, roprosoltdvdj, oxhmusnvdjolto, ds possfds cfs covocfros o cfs hrocfros. h rocfros. Ds vdrndëÿos dujoltdtnvds cd hfltd co ujd possfd covocfrd hflstntuêdj f sou cîintf (dujoltdlcf f cîintf co uj covocfr, o omo covo jdns) o ds cnjnlutnvds f sou hrîcntf, tdm hfjf ds vdrndëÿos dujoltdtnvds cd hfltd co ujd possfd hrocfrd ( dujoltdlcf f hrîcntf co uj hrocfr, omo toj d advor jdns ) jdns ) o ds cnjnlutnvds hflstntuoj sou cîintf. Ox.7 Hmnoltos o Bfrlohocfros Ufr oxtolsèf cf prnlhêpnf cds hfltds possfdns ås hfltds co hfnsds o co bdhtfs, fs torjfs «Cîintfs° o «Hrîcntfs° fu «Covo° o «advor° rospohtnvdjolto, lèf roprosoltdj jdns cf quo vdrndëÿos dujoltdtnvds fu cnjnlutnvds lf vdmfr cds rospohtnvds hfltds. Lf dspohtf kräbnhf, torojfs7 Covo ( Cîintf )

Sêtumf cd Hfltd

( Hrîcntf ) Advor

Fs vdmfros roknstdcfs lf cîintf colfjnldj-so cîintfs o fs roknstdcfs lf hrîcntf colfjnldj-so colfjnldj-so hrîcntfs. cointdr ujd hfltd snklnbnhd nlshrovor ujd hortd qudltnd lf mdcf cf cîintf0 hrocntdr ujd hfltd î obohtudr f roknstf cuj vdmfr lf mdcf cf hrîcntf. D cnborolëd oltro f cîintf o f hrîcntf cujd hfltd, lf jfjoltf hflsncordcf, hadjd-so sdmcf cossd hfltd. Df idmdlhodr ujd hfltd, fu sogd df hfjpdrdr f sou cîintf hfj f sou hrîcntf, trçs anpøtosos pfcoj fhfrror7 C

<

H



f sdmcf cnz-so covocfr ( Xc)

C

:

H



f sdmcf cnz-so lumf (Xf)

C

=

H



f sdmcf cnz-so hrocfr (Xh)

_jd voz cotorjnldcf f sdmcf, osto dcnhnfld-so df mdcf hugf sfjd bfr co jolfr vdmfr, fitolcf-so dssnj ujd nkudmcdco oltro fs cfns mdcfs cd hfltd. Dtolcolcf ås trçs anpøtosos hflsncordcds dltornfrjolto, dltornfrjolto, torojfs7 C

<

H



Xc

cflco7

C

:

H

C

:

H



Xf

cflco7

C

:

H

C

=

H



XH

cflco7 cflco7

Xh

:

H

C

+

+

Xc

_jd hfltd soj sdmcf cnz-so sdmcdcd. F sdmcf cd hfltd hfrrospflco å sud oxtolsèf, fu vdmfr, luj cotorjnldcf jfjoltf.


Hfstd Uoronrd

ujd hfltd hfrrospflcolt hf rrospflcoltos os d sfjdr ds hfmulds cfs vdmfros cf cîintf o cf hrîcntf - copfns Bohadr ujd co ds sdmcdr provndjolto - suimnladlcf hfj cfns trdëfs ( trdlhdlcf ) hdcd sfjd. ujd hfltd î nlshrovor f sdmcf ld hfmuld cfs cîintfs, so ld hfltd bohadcd f josjf ord Yodirnr ujd covocfr0 fu nlshrovor f sdmcf ld hfmuld cfs hrîcntfs, so ld hfltd bohadcd f josjf ord hrocfr. CNXUFXNSNRFX CD HFLSD D cnspfsnëèf dprosoltdcd dltornfrjolto, oj bfrjd sojomadlto d uj S, lèf î d ÷lnhd oxnstolto. Î-mao dtrniuêcd d colfjnldëèf co cnspfsntnvf afrnzfltdm fu inmdtordm, solcf f sou trdëdcf f sokunlto7 Cîintf ( Covo ) Cdtd

Sêtumf cd hfltd Coshrnëèf

Hrîcntf ( Advor ) Rdmfr

Cdtd

Coshrnëèf

Rdmfr

Î tdjiîj utnmnzdcf f cnspfsntnvf vortnhdm fu ulnmdtordm quo hfjpfrtd ds sokunltos suicnvnsÿos7 co hfmuld snjpmos0 co hfmuld cupmd0 o, co hfmuld cupmd hfj sdmcfs å vnstd. F cnspfstf vortnhdm fu ulnmdtordm co hfmuld snjpmos, toj dpolds ujd hfmuld pdrd nlshrovor f vdmfr cfs cîintfs o cfs hrîcntfs. Ufcorä dprosoltdr-so cd sokunlto bfrjd7 Sêtumf cd hfltd Cdtd Coshrnëèf Rdmfr C/H C -H F cnspfsntnvf vortnhdm fu ulnmdtordm co hfmuld cupmd, toj cuds hfmulds - ujd pdrd fs cîintfs o futrd pdrd fs hrîcntfs7 Sêtumf cd hfltd Cdtd Coshrnëèf Cîintf Hrîcntf

F cnspfsntnvf vortnhdm fu ulnmdtordm co hfmuld cupmd hfj sdmcfs å vnstd, toj ds josjds cuds hfmulds o dnlcd ujd fu cuds futrds pdrd fs sdmcfs dpurdcfs dpøs hdcd roknstf7 Sêtumf cd hfltd Cdtd Coshrnëèf Cîintf Hrîcntf Xdmcf

Sêtumf cd Hfltd Cdtd

Coshrnëèf

Cîintf

Xdmcfs

Hrîcntf Hrîcntf Covoc.

Hroc..

Ojifrd qudmquor hfltd pfssd sor oshrnturdcd oj qudmquor cnspfsntnvf, vdjfs, co sokuncd, robornr-lfs ås vdltdkols o nlhflvolnoltos cfs värnfs cnspfsntnvfs cd hfltd, quo bfrdj dprosoltdcfs. F cnspfsntnvf ulnmdtordm co hfmuld snjpmos, snjpmos , tolcf d vdltdkoj co jfstrdr f sdmcf å vnstd, vnstd, dprosoltd d krdlco cosvdltdkoj co, so afuvor orrf co sfjd fu co suitrdhëèf co ujd vorid, bnhdroj orrdcds tfcds ds


Hfstd Uoronrd

fpordëÿos suisoquoltos, solcf lfrjdmjolto d cnbêhnm cotohëèf co tdns orrfs. Ufr tdm jftnvf, pfuhf so usd dhtudmjolto. F cnspfsntnvf ulnmdtordm co hfmuld cupmd hfj sdmcfs å vnstd, vnstd , dprosoltd d vdltdkoj co so hflaohoroj ostos d qudmquor jfjoltf soj lohossncdco co sfjdr ds hfmulds cds vdrndëÿos dujoltdtnvds o cnjnlutnvds. cnjnlutnvds . Tudlcf d hfmuld cfs sdmcfs î ÷lnhd, firnkd d dssnldmdr d ldturozd co hdcd sdmcf0 qudlcf d hfmuld cfs sdmcfs î cupmd, ostos dpdrohoj lntncdjolto sopdrdcfs sokulcf d sud ldturozd. Osto ÷mtnjf cnspfsntnvf î dhtudmjolto cfs jdns usdcfs, pfr so prostdr å oshrnturdëèf johdlfkräbnhd. F cnspfsntnvf inmdtordm dprosoltdvd inmdtordm dprosoltdvd d vdltdkoj co sopdrdr hfjpmotdjolto, oj mdcfs cnstnltf cd hfltd, fs bdhtfs quo frnknldj vdrndëÿos dujoltdtnvds cfs quo frnknldj vdrndëÿos cnjnlutnvds o d cosvdltdkoj co lèf tor f sdmcf å vnstd, firnkdlcf pdrd d sud cotorjnldëèf, å sfjd cds hfmulds cfs cîintfs o cfs hrîcntfs. hrîcntfs. D HFLSD (sêltoso)7 oxprossf oj ulncdcos co vdmfr. HFLSD7 hflgultf co vdmfros fu co omojoltfs pdtrnjflndns oxprossf Aä d hflsncordr7 F tntumf (colfjnldëèf prøprnd)7 oxprossèf prøprnd)7 oxprossèf ( fu pdmdvrd ) pfr quo so cosnkld d hfltd F vdmfr (oxprossèf)7 (oxprossèf)7 roprosoltd d qudltncdco oxprossd oj ulncdcos jflotärnds hfltncd ld hfltd lf jfjoltf oj quo so dldmnsd. F tntumf î njutävom. î njutävom. F vdmfr lèf î njutävom. î njutävom. D hfltd covo hfltd covo sor afjfkîlod o nltokrdm cdcf quo sø pfco dcjntnr jfvnjoltfs mnkdcfs hfj d rospohtnvd hfltd co vdmfros, lèf oxhmunlcf qudnsquor comos. Sêtumf cd hfltd

mdcf osquorcf cîintf covo oltrdcds

mdcf cnrontf hrîcntf advor sdêcds

UOXXFDX covnd cîintf Oltrdcd Dhtnvf

tnlad advor hrîcntf sdêcd pdssnvf


Hfstd Uoronrd

SOFYND CDX HFLSDX

Fs hfltdinmnstds dcfptdj ujd mnlkudkoj cnborolto7 Oj voz co oltrdcds, bdmdj co cîintfs0 Oj voj co sdêcds, bdmdj co hrîcntfs0 Oj voz co oxhocolto fu cnborolto, usdj f torjf sdmcf. Xo7 H C C

< < :

C H H

Xh Xc X5


Hfstd Uoronrd

D suitnmozd ostä oj sdior, oj romdëèf d quoj fu d quç aä oltrdcds co vdmfros o oj romdëèf d quoj fu d quç aä sdêcd co vdmfros, f quo lèf copolco co qudmquor dutfjdtnsjf jds dpolds cf rdhnfhêlnf. ... Ufr oxtolsèf cf prnlhêpnf cds hfltds possfdns ås hfltds co hfnsds o bdhtfs, fs torjfs ”cîintf‚ o ”hrîcntf‚ fu ”covo‚ o ”advor‚ rospohtnvdjolto, lèf roprosoltdj jdns cf quo vdrndëÿos dujoltdtnvds fu cnjnlutnvds lf vdmfr cds rospohtnvds hfltds. Dspohtf kräbnhf7 Covo ( Cîintf )

Sêtumf cd Hfltd

Advor ( Hrîcntf )

- Cointdr ujd hfltd snklnbnhd roknstdr uj vdmfr lf mdcf cf Covo fu lf cîintf. - Hrocntdr ujd hfltd î roknstdr î roknstdr uj vdmfr lf mdcf cf Advor fu lf hrîcntf. - Xdmcf î d cnborolëd oltro f cîintf o f hrîcntf, solcf covocfr qudlcf f vdmfr cf cîintf î supornfr df vdmfr cf hrîcntf, hrocfr lf hdsf hflträrnf fu lumf fu sdmcf zorf qudlcf fs vdmfros cf cîintf o hrîcntf sèf nkudns. Idmdlhodr ujd hfltd î C C C

< : =

H H H

  

Xc Xf Xh

cflco7 cflco7 cflco7

C C C

: : +

H H Xh

+

Xc

:

H

Cotorjnldcf f sdmcf, osto dcnhnfld-so df mdcf hugd sfjd bfr co jolfr vdmfr, fitolcf-so dssnj ujd nkudmcdco oltro fs cfns mdcfs cd hfltd. Hfltd sdmcdcd î qudlcf fs dhujumdcfs d cîintf o d hrîcntf sèf co vdmfr ncçltnhf. Bohadr ujd hfltd hfrrospflco d sdmcdr d hfltd. Yodirnr ujd hfltd î qudlcf so bdzoj mdlëdjoltfs d cîintf fu d hrîcntf lujd hfltd quo so olhfltrdvd sdmcdcf fu hfj Xdmcf zorf.

HMDXXNBNHDËÈF O HDYDHSOYNWDËÈF CDX HFLSDX HMDXXNBNHDËÈF Lf pfltf dltornfr, df robornrjf-lfs å lfëèf co hfltd, cobnlnjf-md hfjf ujd hmdsso co vdmfros pdtrnjflndns hfj colfjnldëèf prøprnd o hfj oxtolsèf lujîrnhd. Ufcolcf ostos vdmfros sor hflhrotfs o distrdhtfs, d hfltd torä dssnj, pfr figohtf, omojoltfs hflhrotfs - fs quo hfjpÿoj f Dhtnvf o f Udssnvf o, pfr omojoltfs distrdhtfs - fs hfrrospflcoltos hfrrospflcoltos å Xntudëèf Mêquncd. Sorojfs oltèf lujd prnjonrd hmdssnbnhdëèf7 hfltds cf Dhtnvf (hfjproolcolcf tfcfs fs omojoltfs pdtrnjflndns - dquomos hfj d hdrdhtorêstnhd co soroj prfprnocdco cf tntumdr cf pdtrnjølnf)0 hfltds cf Udssnvf (hfjproolcolcf (hfjproolcolcf tfcfs fs omojoltfs pdtrnjflndns pdssnvfs - ds firnkdëÿos pohulnärnds quo f tntumdr cf pdtrnjølnf torä co sdtnsbdzor)0 o hfltds co Xntudëèf Mêquncd (olkmfidlcf fs vdmfros pdtrnjflndns distrdhtfs pfr quo so trdcuz d cnborolëd oltro f Dhtnvf o f Udssnvf). Coltrf costds krdlcos hmdssos nlsoroj-so futrds co éjintf jdns rocuzncf, hugfs omojoltfs pdtrnjflndns bfrdj dkrupdcfs oj fiocnçlhnd d uj cotorjnldcf pfltf co vnstd fu hdrdhtorêstnhd. Ds hfltds pfcoj, pfns, tor uj éjintf jdns fu jolfs vdstf, hfjproolcoroj jdns fu jolfs omojoltfs pdtrnjflndns, nstf î, soroj jdns fu jolfs snjpmos, fu jdns fu jolfs hfjpmoxds. _jd hfltd î tdltf jdns snjpmos qudltf jdnfr ncoltncdco afuvor lfs omojoltfs quo dkrupd0 o, tdltf jdns hfjpmoxd qudltf jdnfr bfr d cnvorsncdco cfs josjfs. Co uj jfcf kordm, colfjnldj-so7 82 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

-

hfltds snjpmos fu omojoltdros, ds quo dkrupdj omojoltfs hfj hdrdhtorêstnhds juntf hfjuls o, pfrtdltf, lèf hfjpfrtdj jdnfr cnvnsèf0 - hfltds hfjpmoxds, hfmohtnvds hfmohtnvds fu kordns, ds quo dkrupdj dkrupdj hfltds snjpmos fu omojoltdros, omojoltdros, fu quo lomds so suicnvncoj. Ds hfltds quo sèf sui-cnvnsÿos co futrds, hadjdj-so sui-hfltds fu hfltds cnvnsnflärnds. Ds hfltds cnzoj-so cf 4.· , 9.· , 8.· , ... l-îsnjf krdu, hflbfrjo sogdj sui-cnvnsÿos cfutrds fu, nlvorsdjolto, nlvorsdjolto, nltokrdëèf comds. Udrtnlcf co ujd hfltd hfmohtnvd, quo so cnz cf 4.· krdu, ds suds sui-cnvnsÿos njocndtds sorèf rospohtnvdjolto rospohtnvdjolto cf 9.· , 8.· , ... l-îsnjf krdu.

OQOJUMF7 HFLSDX HFMOHSNRDX 4·krdu

HFLSDX CNRNXNFLÄYNDX 9·krdu

JOYHDCFYNDX

Somovnsfros

8·krdu Uanmnps Krulcnk Ldtnfldm ...

Roltfnlads Jäqunlds co mdvdr Brnkfrêbnhfs HMNOLSOX Bdkulcos Dkdpntf ... COUØXNSFX Å FYCOJ

... Idlhf D Idlhf A Idlhf W ...

Î hmdrf quo solcf d hfltd hfmohtnvd suicnvncncd oj hfltds cnvnsnflärnds fu sui-hfltds, î ldturdm quo d sud oxtolsèf sogd nkudm å sfjd cds oxtolsÿos cds suds sui-hfltds. Ufrtdltf, oj qudmquor jfjoltf, f cîintf cujd hfltd hfmohtnvd á nkudm å sfjd cfs cîintfs cds suds sui-hfltds o f sou hrîcntf nkudm å sfjd cfs hrîcntfs cds josjds. Ds hfltds hfmohtnvds nrèf hfrrospflcor, hfjf dcndlto vorojfs, df Ydzèf Kordm0 pfr sud voz, ds hfltds cnvnsnflärnds hfrrospflcorèf df Ydzèf Ospohndm fu Duxnmndr. Ufrtdltf, f Ydzèf Ospohndm hfrrospflco df coscfirdjoltf coscfirdjoltf cf Ydzèf Kordm. Ufr vozos ro÷loj-so lujd sø hfltd omojoltfs pdtrnjflndns quo portolhoj dfs cfns jojirfs cf idmdlëf (dhtnvf o pdssnvf). Sdns hfltds sèf colfjnldcds jnstds. Ufr oxojpmf, ds hfltds «Futrfs Covocfros° (cf dhtnvf) o «Futrfs Hrocfros° (cf pdssnvf), sèf pfr vozos roulncds lujd ÷lnhd hfltd colfjnldcd «Futrfs Covocfros Covocfros o Hrocfros° flco so roknstdrèf ds vdrndëÿos cds cêvncds d rohoior o cds cêvncds d pdkdr. Lds hfltds jnstds, pdrd dpurdjoltf cd sntudëèf rodm df bnj cd cotorjnldcf porêfcf, covo obohtudr-so d cnshrnjnldëèf oltro fs vdmfros dhtnvfs o fs vdmfros pdssnvfs, sopdrdlcf-fs, dnlcd quo sfi f josjf têtumf cd hfltd.


Hfstd Uoronrd

Covncf å krdlco kolordmncdco co dmkujds hfltds, ostds sèf cnvncncds oj futrds hfltds jdns ospohêbnhds o lohossdrndjolto, co jdnfr snklnbnhdcf, hugfs sdmcfs covorèf sor trdlsborncfs pdrd ds hfltds co quo bdzoj pdrto. Ds prnjonrds, fu sogd, ds quo trdtdj co vdmfros co jdnfr kolordmncdco cnzoj-so prnlhnpdns0 ds sokulcds, quo rosumtdj cf coscfirdjoltf coscfirdjoltf cds prnlhnpdns pdrd obontfs co roknstf hfltdinmêstnhf o hugf sdmcf so covo trdlsbornr pdrd dquomds, cnzoj-so suisncnärnds. Yosujnlcf, cnrojfs quo oxnsto uj coscfirdjoltf afrnzfltdm fu pdrdmomf oltro ds hfltds prnlhnpdm o suisncnärnd, o uj coscfirdjoltf vortnhdm fu cosholcolto oltro ds hfltds hfmohtnvd o cnvnsnflärnd. Lf dhtudm Umdlf Kordm co Hfltdinmncdco (UKH), ds hfltds ostèf cnstrniuêcds pfr coz hmdssos, sokulcf d sud ldturozd.

HDYDHSOYNWDËÈF CO DMK_JDX HFLSDX Udrd d hdrdhtornzdëèf omojoltdr co dmkujds hfltds, sorndjf-mds co dhfrcf hfj d ldturozd cfs omojoltfs pdtrnjflndns quo olkmfidj, fu sogd, pomfs krupfs d quo portolhoj7 Dhtnvf, Udssnvf o Hdpntdm Urøprnf. Dprosoltdr-so-èf Dprosoltdr-so-èf ds hfltds kordmjolto jdns utnmnzdcds, coshrovolcf snltohtnhdjolto snltohtnhdjolto ds suds hdrdhtorêstnhds iäsnhds. F têtumf o f hflto÷cf cds hfltds bfrdj oshfmancfs co jfcf d bdhnmntdr d krdcudm bdjnmndrnzdëèf hfj d dcfptdcd pomf Umdlf Kordm co Hfltdinmncdco (UKH). Lèf sorèf bfhdcfs dspohtfs romdhnfldcfs hfj d sud jfvnjoltdëèf ospohêbnhd, pfns tdm sorä bontf oj pfrjolfr luj hdpêtumf sokunlto (Ostucf cds hfltds, sokulcf f UKH). HFLSDX CF DHSNRF NJFINMNWDËßOX NLHFYUØYODX

OT_NUJOLSF CO SYDLXUFYSO OCNBÊHNFX O F_SYDX HFLXSY_ËßOX OT_NUDJOLSF OT_NUDJOLSF DCJNLNXSYDSNRF

NLROXSNJOLSFX BNLDLHONYFX

JOYHDCFYNDX

F_SYFX COROCFYOX OJUYÎXSNJFX HFLHOCNCFX NLROXSNJOLSFX BNLDLHONYFX

Nlhmun omojoltfs pdtrnjflndns soj oxnstçlhnd bêsnhd, tdns hfjf trospdssos, pdtoltos, jdrhds, dmvdräs, mnholëds, hflhossÿos, kdstfs co hflstntunëèf o co frkdlnzdëèf cd ojprosd, co dujoltfs co hdpntdm, ostucfs o prfgohtfs. Yospontd ås dqunsnëÿos co voêhumfs, dutfjøvons, jftfhnhmfs oth., pdrd usf cd ojprosd. Yospontd dfs ocnbêhnfs bdirns, dcjnlnstrdtnvfs o adintdhnfldns, utnmnzdcfs ld dhtnvncdco. Nlhmun fs cnboroltos omojoltfs pdtrnjflndns pdtrnjflnd ns quo d ojprosd cnspÿo pdrd oxorhor d sud dhtnvncdco tdns hfjf7 josds, hdconrds, ostdltos, jäqunlds co oshrntørnf, dquohocfros, oth. Nlhmun ds pdrtnhnpdëÿos co hdpntdm o futrfs têtumfs dcqunrncfs pomd ojprosd pdrd rolcnjoltf fu hfltrfmo co futrds ojprosds. Covoj sor tdjiîj dqun olkmfidcfs fs têtumfs cd cêvncd p÷imnhd o fs ojprîstnjfs co bnldlhndjoltf hflhocncfs. Yospontd dfs iols oxnstoltos ld ojprosd hfj costnlf å volcd o lèf sugontfs d qudmquor trdlsbfrjdëèf lf sou sonf0 lf sou proëf co hustf covoj sor nlhmuêcds ds cosposds dcnhnfldns co hfjprd., cosnkldcdjolto trdlspfrto, cnrontfs co njpfrtdëèf o cosposds co cosdmbdlcokdjoltf. Yospontd ås cêvncds co torhonrfs quo lèf ostogdj dirdlkncds pomds hfltds sokunltos. Nlhmun ds cêvncds d rohoior co torhonrfs, torhonrfs , rosumtdltos rosumtdlt os co ojprîstnjfs. Nlhmun ds pdrtnhnpdëÿos co hdpntdm o futrfs têtumfs dcqunrncfs pomd ojprosd pdrd rolcnjoltf fu hfltrfmo co futrds ojprosds.


Hfstd Uoronrd

HMNOLSOX - SÊS_MFX D YOHOIOY HMNOLSOX H/H COU. Å FYCOJ HDNQD

Covoj sor tdjiîj dqun olkmfidcfs fs têtumfs cd cêvncd p÷imnhd o fs ojprîstnjfs co bnldlhndjoltf hflhocncfs. Nlhmun ds motrds sdhdcds sfiro fs hmnoltos h/h, fu pfr sn olcfssdcds o dnlcd fs oxtrdhtfs co bdhturd o ds mnvrdlëds. Olkmfid ds cêvncds d rohoior pomd ojprosd rosumtdltos cd volcd co jorhdcfrnds o prfcutfs fu co sorvnëfs prostdcfs. Yoknstd f jfvnjoltf cds hfltds idlhärnds (å frcoj) cds ojprosds. Nlhmun ds lftds co idlhf o jfocds, haoquos, vdmos pfstdns (ldhnfldns o ostrdlkonrfs).

HFLSDX CO UDXXNRF F_SYFX HYOCFYOX OXSDCF O U×IMNHFX

F_SYFX

OJUYÎXSNJFX FISNCFX BFYLOHOCFYOX BFYLOHOCFYOX - SÊS_MFX D UDKDY BFYLOHOCFYOX H/H

Yospontd ås cêvncds pdrd hfj torhonrfs, quo lèf ostogdj hfltojpmdcds lds hfltds d sokunr olulhndcds. OLSOX Dirdlko ds fpordëÿos hfj d Dcjnlnstrdëèf Holtrdm, Urfvnlhndm o Julnhnpdm o dnlcd hfj ds Nlstntunëÿos co Urovncçlhnd o Xokurdlëd Xfhndm, å oxhopëèf co trdlsdhëÿos fu bnldlhndjoltfs. bnldlhndjoltfs. Xèf dqun roknstdcds ds cêvncds rosumtdltos co njpfstfs s/ muhrfs, njpfstf co jdns-vdmnds, njpfstf sfiro rolcnjoltf co trdidmaf, njpfstf co somf, njpfstf co Hflsujf o hfltrniunëÿos pdrd d Xokurdlëd Xfhndm. Olkmfid fs bnldlhndjoltfs hfltrdêcfs pomd ojprosd, pdrtnhumdros fu lèf. Nlhmun fs cîintfs d bfrlohocfros bfrlohocfro s quo so olhfltroj roprosoltdcfs roprosoltdcfs pfr motrds fu f u futrfs têtumfs co hrîcntf. Olkmfid tfcds ds cêvncds d pdkdr, rosumtdltos cd dqunsnëèf, pomd ojprosd, co iols o sorvnëfs, hfj oxhopëèf cfs costnldcfs df njfinmnzdcf.

HFLSDX CO HDUNSDM UYØUYNF HDUNSDM

YOXOYRDX

YOX_MSDCFX

Udrd ds sfhnocdcos ostd hfltd rospontd df hdpntdm lfjnldm suishrntf. Yoknstd tdjiîj f hdpntdm bnxdcf cfs ostdiomohnjoltfs nlcnvncudns co rospflsdinmncdco rospflsdinmncdco mnjntdcd o f hdpntdm nlnhndm cds ojprosds p÷imnhds. Udrd ds ojprosds oj lfjo nlcnvncudm ostd hfltd hfjproolco lèf sø f hdpntdm nlnhndm o dcqunrncf, jds dnlcd ds fpordëÿos co ldturozd bnldlhonrd hfj f rospohtnvf prfprnotärnf. Xèf hfltds hflstntuêcds oj kordm å idso cd rotolëèf co muhrfs, vnsdlcf f dujoltf cfs jonfs co dhëèf cds ojprosds (dutf-bnldlhndjoltf), (dutf-bnldlhndjoltf), oth. Ostd hfltd vnsd f dpurdjoltf cf rosumtdcf co hdcd oxorhêhnf ohfløjnhf.

F rosumtdcf cuj oxorhêhnf ohfløjnhf pfco fitor-so pfr cuds vnds7


Hfstd Uoronrd

Obohtudlcf fs idmdlëfs roboroltos df nlêhnf o df bnj cf oxorhêhnf o cocuznlcf df Hdpntdm Urøprnf Bnldm f Hdpntdm Urøprnf Nlnhndm. Ufrtdltf, dtrdvîs cf Hdpntdm Urøprnf Dcqunrncf. Jds f rosumtdcf dssnj fitncf, ldcd lfs cnz qudltf å frnkoj o ldturozd cfs dujoltfs o cnjnlunëÿos cf vdmfr cf pdtrnjølnf fhfrrncfs lf cohursf cf oxorhêhnf oj quostèf. F hflaohnjoltf cossos omojoltfs î pfssêvom dtrdvîs cds hfltds co hustfs o co prfvontfs quo dkrupdj ds vdrndëÿos pdtrnjflndns qudltntdtnvds co dhfrcf hfj d ldturozd. Ons, oltèf, d sokulcd vnd7 Hfjpdrdlcf fs hustfs o fs prfvontfs cf oxorhêhnf ohfløjnhf hflsncordcf. - D vnd 4) cotorjnld f rosumtdcf kmfidm0 d vnd 9) cotorjnld f rosumtdcf pomd vnd dldmêtnhd o njpmnhd f hflaohnjoltf hflaohnjoltf o roknstf hfltdinmêstnhf, oj sopdrdcf, co tfcfs fs hustfs o co tfcfs fs prfvontfs. - Ds hfltds co hustfs o co prfvontfs, cdcd d sud romovélhnd dcjnlnstrdtnvd, sèf tdjiîj colfjnldcds hfltds co kostèf, robornlcf-so, cosco gä, ds sokunltos7 HFLSDX CO UYFRONSFX UFY LDS_YOWD ROLCDX

Î roknstdcf f vdmfr rosumtdlto cd volcd co jorhdcfrnds o prfcutfs cd ojprosd. UYOXSDËÈF CO XOYRNËFX Yoknstd fs rolcnjoltfs rosumtdltos co sorvnëfs prostdcfs pomd ojprosd o quo bdëdj pdrto cfs sous figohtnvfs fu bnldmncdcos. UYFRONSFX X_UMOJOLSDYOX Lostd hfltd hfltd roknstdj-so roknstdj-so fs prfvontfs cds cds dhtnvncdcos dhtnvncdcos quo lèf sogdj prøprnds cfs figohtnvfs prnlhnpdns cd ojprosd. F_SYFX UYFRONSFX Yoknstd fs prfvontfs quo lèf sogdj prøprnfs cfs figohtnvfs prnlhnpdns cd ojprosd. UYFRONSFX BNLDLHONYFX Yoknstdj fs prfvontfs o kdlafs bnldlhonrfs tdns hfjf gurfs, coshfltfs, rolcnjoltf rolcnjoltf co hdpntdm, h dpntdm, oth.

HFLSDX CO H_XSFX UFY LDS_YOWD H_XSF CDX ROLCDX H_XSFX HFJ F UOXXFDM

Yoknstd ds volcds co jorhdcfrnds vdmfrnzdcds df proëf co hustf. Lostd hfltd sèf roknstdcds ds rojulordëÿos rojulordëÿos cf ojprosärnf fu cfs hfrpfs koroltos, f 48· jçs, ds rojulordëÿos dcnhnfldns cf trdidmaf, fs olhdrkfs sfiro ds rojulordëÿos co hfltd cd ojprosd. CF Yoknstd d coprohndëèf cds njfinmnzdëÿos, njfinmnzdëÿos, dtrniuêcd df oxorhêhnf.

DJFYSNWDËßOX OQOYHÊHNF F_SYFX H_XSFX O UOYCDX Lostd hfltd sèf roknstdcfs fs Xuihfltrdtfs, fs Bfrlohnjoltfs o FUOYDHNFLDNX Xorvnëfs co Sorhonrfs (BXS), cosnkldcdjolto ds cosposds hfj d äkud, muz, tomobflo, somfs pfstdns, hfjiustêvons, käs, jdtorndm co hflsorvdëèf o ropdrdëèf co jäqunlds, co voêhumfs, co nlstdmdëÿos, jdtorndm co oxpocnolto, puimnhncdco, rolcds, dmukuoros, rojulordëÿos d nltorjîcnfs, aflfrärnfs, trdlspfrto co jorhdcfrnds o co possfdm, cosmfhdëÿos o ostdcnds costos, ds cosposds co nlvostnkdëèf o cosolvfmvnjoltf, fs njpfstfs supfrtdcfs, ds fbortds, ds cosposds hflbncolhndns o futrfs hustfs o porcds fpordhnfldns. H_XSFX BNLDLHONYFX Xèf dqun roknstdcfs fs gurfs co bnldlhndjoltfs, fs olhdrkfs hfj coshfltfs co motrds o futrfs têtumfs, fs coshfltfs co prfltf pdkdjoltf o futrfs hustfs co frnkoj bnldlhonrd.


Hfstd Uoronrd

Hfj f figohtnvf co dutfjdtnzdr o tor uj hfltrfmf hfltdinmêstnhf cds hfjprds î adintudm utnmnzdr-so ujd hfltd hfj d cosnkldëèf HFJUYDX, hugd jfvnjoltdëèf oj kordm bdz-so lf éjintf cds hfltds co oxnstçlhnd. Udrd dmîj cds hfltds cf dhtnvf, cf pdssnvf o cd sntudëèf mêquncd, dpdrohoj lf idmdlëf cds hadjdcds hfltds co rokumdrnzdëèf costnldcds d rohtnbnhdr f vdmfr cfutrds hfltds o quo hfrrospflcoj d cfns krupfs7 HFLSDX CO YOC_ËÈF CO RDMFYOX DHSNRFX DJFYSNWDËßOX

Hfltds quo tçj hfjf figohtnvf roknstdr ds coprohndëÿos (cosvdmfrnzdëÿos fu coskdsto) sfbrncds pomf njfinmnzdcf cd ojprosd0 dpdrohoj lf 4· jojirf cf idmdlëf oj cocuëèf cds hfrrospflcoltos hfrrospflcoltos hfltds cf njfinmnzdcf.

UYFRNXßOX

Hfltds quo sorvoj co hfjpolsdëèf d ovoltudns porcds buturds cd ojprosd, jds co jfltdlto nlcotorjnldcf, tdns hfjf cêvncds co hfirdlëd cuvncfsd o jorhdcfrnds quo so voladj d cosvdmfrnzdr. Dpdrohoj lf idmdlëf, lf mdcf cf dhtnvf, oj cocuëèf cds hfrrospflcoltos hfrrospflcoltos hfltds. Lf hdp. 3 ostucdrojfs hfj jdnfr cotdmao ds hfltds quo losto cfjêlnf ostèf provnstds lf UKH ioj hfjf f rospohtnvf hflto÷cf o jfvnjoltdëèf.

JÎSFCFX CO Y OKNXSF OKNXSF HFLSDINMÊXSNHF HDYDHSOYNWDËÈF Ds prnjonrds hfltdinmncdcos hflaohncds, ds cf sîhumf QNNN, hfjpfrtdvdj sfjolto ds hfltds co covocfros, hrocfros o idlquonrfs, fu sogd, hfltds co «possfds°. F jîtfcf co roknstf hfltdinmêstnhf dcfptdcf oltèf bnhfu hflaohncf pfr jîtfcf cds pdrtncds snjpmos fu ulnkrdbnd, quo hflsnstnd ld nlshrnëèf oj hdcd hfltd (possfdm) cfs jfvnjoltfs quo mao rospontdj, soj qudmquor nltormnkdëèf hfj nlshrnëÿos bontds lfutrds hfltds. F cosolvfmvnjoltf anstørnhf cd tîhlnhd hfltdinmêstnhd hflcuznu å dcfpëèf co hfltds co hfnsds o co bdhtfs. Lujd prnjonrd bdso, utnmnzfu-so dpolds hfltds co hfnsds, jfvnjoltdcds soj hfrrospflcçlhnd lfutrds hfltds (jîtfcf cds pdrtncds jnstds)0 lujd sokulcd bdso, hfj utnmnzdëèf gä co hfltds co bdhtfs, bfn-so rdcnhdlcf d prätnhd co, df bdzor ujd nlshrnëèf (dssoltf fu mdlëdjoltf) lujd hfltd, d josjd sor ropotncd lfutrd fu lfutrds hfltds hfj dquomd nltormnkdcds pomf josjf bdhtf pdtrnjflndm, hflstntunlcf osto roknstf cupmf dqunmf quo vnrnd d hadjdr-so pdrtncds cfirdcds fu cnkrdbnd.

JÎSFCFX CO YOKNXSF HFLSDINMÊXSNHF JÎSFCF CNKYÄBNHF7 Sfcf f cîintf lujd hfltd frnknld f hrîcntf lfutrd fu lfutrds o vnho-vorsd, vnho-vorsd, H.Y., hdcd bdhtf pdtrnjflndm cotorjnld uj roknstf oj cuds fu jdns hfltds, pfr bfrjd d quo df vdmfr co hdcd cîintf (fu hrîcntfs hfrrospflco sojpro sojpro uj hrîcntf (fu hrîcntfs) co nkudm vdmfr. D + H.U.U. : U + H.U. D. Xogdj7 d, d„


Hfstd Uoronrd

hpp, hpp„ hpp„ p, p„ ds, ds„ oltèf7 (D + d - d„) + (Hpp + Xp - Xp„) : (U + p - p„) + (Hpd + Xd - Xd„) fu (D + d) - d„ + (XMp + Xp) - Xp„ + p„ - (U (U + p) + Xd„ - (XMd (XMd + Xd) Xd)

DHSNRF covo D

X. M. U.

UDXXNRF

advor

covo

advor

covo

advor

covo

advor

d„ d„

Xmp

sp„ sp„

p„

U

sd'

Xmd

d

sp -

X. M. D.

+

-

p +

-

+

sd' -

Cointdj-so Cointdj-so pomd oxtolsèf nlnhndm o pomfs Cointdj-so pomds Cointdj-so pomds cnjnlunëÿos dujoltfs Hrocntdj-so pomds Hrocntdj-so pomds cnjnlunëÿos Hrocntdj-so Hrocntdj-so pomd oxtolsèf nlnhndm o pomfs dujoltfs Fu Ds hfltds cf dhtnvf cointdj-so dhtnvf cointdj-so pomd oxtolsèf nlnhndm o pomfs dujoltfs0 hrocntdj-so pomds cnjnlunëÿos. Ds hfltds cf pdssnvf o cd sntudëèf mêquncd nlnhndm cointdj-so nlnhndm cointdj-so pomds cnjnlunëÿos0 hrocntdj-so pomd oxtolsèf nlnhndm o pomfs dujoltfs. Ds hfltds co sntudëèf mêquncd dcqunrncd dcqunrncd,, nstf î, ds hfltds co rosumtdcfs cointdj-so pomfs hustfs (olhdrkfs) o, hrocntdj-so pomfs prfvontfs (kdlafs). ( kdlafs).

Oxojpmfs7 CORO

Hfjprds

ADROY

CORO

Bfrlohocfros Bfrlohocfros h/h

45 h.

CORO

Bfrlohocfros h/h 85 h.

ADROY 45 h.

ADROY

CORO

Hdnxd

ADROY 85 h.


Hfstd Uoronrd

CORO

Hmnoltos h/h

ADROY

CORO

Rolcds

ADROY

8? h.

CORO

Hdnxd

8? h.

ADROY

CORO

Hmnoltos h/h

ADROY

4;.? h.

C (s )

4;.? h.

H (s)

C

H

Xc

Xh

DUMNHDËÈF > Yoknstdr, lds rospohtnvds hfltds, fiocoholcf df prnlhêpnf cds pdrtncds cfirdcds, ds fpordëÿos dfs bdhtfs pdtrnjflndns sokunltos7 4) Hfjprd, d hrîcntf co cnvorsds jorhdcfrnds 9) Udkdjoltf df bfrlohocfr B 8) Rolcd, d prdzf, co jorhdcfrnds cnvorsds 3) F hmnolto G.S. pdkd jotdco cd sud cêvncd

45 555D`z0 85 555D`z0 8? 555D`z0 4; ?55D`z.

Yosfmuëèf7

Covo

Hfjprds

Advor

Covo

Bfrlohocfros h/h Advor 45 555D`z

Covo

Hdnxd

45 555D`z fpordëèf (4)

Covo Bfrlohocfros h/h 85 555D`z

Advor

Advor 85 555D`z

fpordëèf (9)

Covo Hmnoltos h/h 8? 555D`z

Advor

Covo

Rolcds

Advor 8? 555D`z

fpordëèf (8)


Hfstd Uoronrd

Covo Hdnxd 4; ?55D`z

Advor

Covo

Hmnoltos h/h Advor 4; ?55D`z

fpordëèf (3)

Oj sêltoso, pfcojfs cnzor quo lf snstojd co pdrtncds cfirdcds7 - D uj cîintf (fu cîintfs) hfrrospflco sojpro sojpro uj hrîcntf (fu hrîcntfs) co nkudm vdmfr0 - D sfjd cfs cîintfs î sojpro nkudm å sfjd cfs hrîcntfs0 - D sfjd cfs sdmcfs covocfros î nkudm å sfjd cfs sdmcfs hrocfros, D hfltdinmnzdëèf co qudmquor bdhtf pdtrnjflndm fiocoho lohossdrndjolto d ujd cds qudtrf børjumds cnkräbnhds sokunltos7 _jd sø hfltd covocfrd d ujd sø hfltd hrocfrd _jd sø hfltd covocfrd o värnds hfltds hrocfrds Rärnds hfltds covocfrds o ujd sø hfltd hrocfrd Rärnds hfltds covocfrds o värnds hfltds hf ltds hrocfrds

MDLËDJOLSFX LFËÈF F pdtrnjølnf, hfjf hflgultf co vdmfros dhtnvfs o pdssnvfs sugontfs d ujd kostèf, lèf so jdltîj hflstdlto. Uomf hflträrnf, ostä sugontf d vdrndëÿos quo jdns lèf sèf cf quo d hflsoquçlhnd cd prøprnd dhtnvncdco cd ojprosd. Xolcf dssnj, dmîj cd roprosoltdëèf cfs vdmfros pdtrnjflndns, oxnsto d lohossncdco co roprosoltdr o nlshrovor oj cfhujoltfs, mnvrfs o roknstfs co värnd ldturozd, fs bdhtfs pdtrnjflndns quo prfvfhdj d sud vdrndëèf. D oshrnturdëèf hfjorhndm sorä, pfns, f hflgultf co cfhujoltfs o mnvrfs quo anstfrndj d ovfmuëèf pdtrnjflndm co qudmquor ojprosd. Sdjiîj so cosnkld oshrnturdëèf, dfs dhtfs co roknstf cds fpordëÿos lfs mnvrfs o cfhujoltfs. Hadjd-so mdlëdjoltf mdlëdjoltf fu dssoltf, å lftdëèf co qudmquor bdhtf pdtrnjflndm lfs mnvrfs co hfltdinmncdco. Xèf, pfrtdltf, poëds bulcdjoltdns cd oshrnturdëèf, fs mnvrfs flco so roknstdj ds fpordëÿos o fs cfhujoltfs, quo roprosoltdj ossds fpordëÿos o hfjprfvdj fs mdlëdjoltfs obohtudcfs lfs josjfs.

CFH_JOLSFX Fs bdhtfs pdtrnjflndns roknstdcfs pomd hfltdinmncdco sèf coshrntfs o hfjprfvdcfs pfr jonf co oshrntfs hfjorhndns - fs cfhujoltfs. Fs cfhujoltfs sèf pfns d idso co tfcf f roknstf hfltdinmêstnhf, soj fs qudns f josjf lèf so pfcorä prfhossdr. Dmnäs, ds ojprosds ostèf sugontds d nlhfrroroj oj jumtd so prfhocoroj df roknstf co bdhtfs lèf covncdjolto cfhujoltdcfs. Oltro fs cfhujoltfs, pfcoj cnstnlkunr-so fs co jfvnjoltf nltorlf o fs co jfvnjoltf oxtorlf. Fs prnjonrfs, sèf dquomos quo solcf omdifrdcfs lf sonf cd ojprosd so costnldj oxhmusnvdjolto df usf nltorlf (bfmads co bîrnds, lftds co mdlëdjoltf, oth.)0 fs sokulcfs, sèf fs quo prfvçj fu so costnldj df oxtornfr (bdhturds, motrds, rohnifs, lftds co cîintf, oth.).


Hfstd Uoronrd

MNRYFX Fs mnvrfs co hfltdinmncdco hmdssnbnhdj-so hmdssnbnhdj-so oj cfns krupfs7 mnvrfs firnkdtørnfs o mnvrfs bdhumtdtnvfs. Fs mnvrfs firnkdtørnfs sèf firnkdtørnfs sèf fs quo d mon olujord hfjf nlcnspolsävons d qudmquor hfjorhndlto. Xèf tdjiîj cosnkldcfs pfr mnvrfs somdcfs o vçj nlcnhdcfs lf drtnkf 84· cf Høcnkf Hfjorhndm. Xèf omos, f mnvrf co Nlvoltärnf o Idmdlëf, f Cnärnf, f Ydzèf o f Hfpndcfr co Hfrrospflcçlhnd. Lf § ÷lnhf costo drtnkf, ostdiomoho-so ostdiomoho-so quo, dmîj costos, sèf firnkdtørnfs pdrd ds sfhnocdcos hfjorhndns fs Mnvrfs co Dhtds. Losto jfjoltf, cdcd d hrosholto nlbfrjdtnzdëèf cds ojprosds fs mnvrfs roborncfs lf drt· 84· cf Høcnkf Hfjorhndm ostèf oj cosusf, hfj oxhopëèf cf Mnvrf co Dhtds. Dhorhd costos mnvrfs proshrovo f Høcnkf Hfjorhndm f sokunlto7 Drt. 88.· F mnvrf co Nlvoltärnf o Idmdlëfs hfjoëdrä pomf drrfmdjoltf co tfcf f dhtnvf o co tfcf f pdssnvf cf hfjorhndlto, bnxdlcf d cnborolëd oltro dquomo o osto f hdpntdm hfj quo oltrd oj hfjîrhnf, o sorvnrä pdrd lomo so mdlëdroj, coltrf cfs prdzfs mokdns, fs idmdlëfs d quo toj co prfhocor.

Drt. 83.·

F Cnärnf sorvnrä pdrd fs hfjorhndltos roknstdroj, cnd dpøs cnd pfr frcoj co cdtds, oj dssoltf sopdrdcf, hdcd uj cfs sous dhtfs quo jfcnbnquoj fu pfssdj vnr d jfcnbnhdr d sud bfrtuld.

Drt. 8?.·

F Ydzèf sorvnrä pdrd oshrnturdr f jfvnjoltf co tfcds ds fpordëÿos cf Cnärnf, frcoldcds pfr cîintf o pfr hrîcntf, oj romdëèf d hdcd ujd cds rospohtnvds hfltds pdrd so hflaohor f ostdcf o d sntudëèf co qudmquor comds, soj lohossncdco co rohfrror df oxdjo o sopdrdëèf co tfcfs fs omojoltfs hrflfmfknhdjolto hrflfmfknhdjolto oshrnturdcfs lf Cnärnf.

Drt. 82.·

F Hfpndcfr sorvnrä pdrd lomo so trdlsmdcdroj, å jèf fu pfr jäqunld, ld êltokrd, hrflfmøknhd o suhossnvdjolto, tfcd d hfrrospflcçlhnd o tomokrdjds quo f hfjorhndlto oxpocnr.

Drt. 8;.·

Fs mnvrfs co dhtds cds sfhnocdcos sorvnrèf pdrd lomos so mdlëdroj ds dhtds cds roulnÿos co søhnfs, nltorossdcfs fu dcjnlnstrdcfros, covolcf hdcd ujd comds oxprossdr d cdtd oj quo bfn homoirdcd, fs lfjos cfs dssnstoltos, fs vftfs ojntncfs, ds comniordëÿos tfjdcds o tucf f quo pfssd sorvnr pdrd hflaohor o bulcdj bulcdjolt oltdr dr ostds ostds,, o sor dssnldc dssnldcd d pomd josd, josd, qudlcf qudlcf afuvor, afuvor, o, lèf advolcf, advolcf, pomfs pomfs dssns dssnstol toltos tos..

Dmîj costos, quo sèf firnkdtørnfs pdrd tfcfs fs hfjorhndltos (f mnvrf co dhtds sø î firnkdtørnf pdrd ds sfhnocdcos, josjf ds ulnpossfdns), futrfs mnvrfs sèf njpfstfs pomd moknsmdëèf hfjorhndm (Høcnkf o cnpmfjds hfjpmojoltdros) o bnshdm, dpolds pdrd f roknstf co cotorjnldcds fpordëÿos, oj dmkujds sfhnocdcos, fu pdrd hortfs rdjfs co dhtnvncdco (sfhnocdcos dlølnjds, idlhfs o sokurfs, pfr oxojpmf). Rogdjfs fs mnvrfs firnkdtørnfs pdrd f roknstf co cotorjnldcds fpordëÿos7 Hfjorhndltos quo bdëdj volcds co prfcutfs, sugontfs d Njpfstf co Hflsujf, covorèf cdr hujprnjoltf df ostdiomohncf lf Yokumdjoltf cf Njpfstf co Hflsujf, dprfvdcf pomf Cohrotf l· 34/>>, co 45 co Lfvojirf quo ostdiomoho7 DYSNKF 41.· (Frkdlnzdëèf cd hfltdinmncdco) 4. D hfltdinmncdco cfs sugontfs pdssnvfs costo njpfstf covo ostdr frkdlnzdcd co bfrjd d pfssninmntdr f hflaohnjoltf hflaohnjoltf hmdrf o nloquêvfhf cfs omojoltfs lohossärnfs lohossärnfs df hfrrohtf hämhumf cf njpfstf, porjntnr f sou


Hfstd Uoronrd

hfltrfmf njocndtf o ovncolhndr tfcfs fs cdcfs roborncfs lf l.· 4 cf drtnkf 4;.· (roqunsntfs bfrjdns cds bdhturds) 9. Xnjumtdlodjolto, fs sugontfs pdssnvfs pdssnvfs costo njpfstf, roborncfs ld dmêlod d) cf drtnkf 9.·, sèf firnkdcfs d roknstdr oj mnvrf prøprnf hfj roborçlhnd d hdcd ioj o oj romdëèf d hdcd h dcd jçs7 d) ds qudltncdcos prfcuzncds0 prfcuzncds0 i) ds qudltncdcos volcncds, volcncds, hfj nlcnhdëèf cfs rospohtnvfs hfjprdcfros0 h) ds qudltncdcos oxpfrtdcds0 c) ds qudltncdcos oxnstoltos oj drjdzîj lf bnj co hdcd jçs o quo trdlsntdj pdrd f jçs sokunlto. 8. Udrd obontfs co bnshdmnzdëèf cf hujprnjoltf cds firnkdëÿos co bdhturdëèf, î hfjpotolto d Yopdrtnëèf Bnshdm cd ärod flco so sntud f rospohtnvf ostdiomohnjoltf.‚ ostdiomohnjoltf.‚ Hfjprd co iols co nlvostnjoltfs nlvostnjoltfs pomfs sugontfs pdssnvfs quo pfssudj hfltdinmncdco frkdlnzdcd. 4 - Fs sugontfs pdssnvfs quo pfssudj hfltdinmncdco rokumdrjolto frkdlnzdcd pdrd obontfs co Njpfstf Nlcustrndm sèf firnkdcfs d obohtudr roknstf cfs sous iols co nlvostnjoltf, co bfrjd d porjntnr f hfltrfmf cds cocuëÿos obohtudcds obohtudcds o cds rokumdrnzdëÿos prfhossdcds. 9 - F roknstf d quo so roboro f l.· 4 covorä hfjpfrtdr, pdrd hdcd uj cfs sous iols, fs sokunltos omojoltfs7 d)

Cdtd cd dqunsnëèf fu cd hflhmusèf cds firds oj iols njøvons o cf nlêhnf cd utnmnzdëèf fu fhupdëèf0

i)

Rdmfr cf njpfstf supfrtdcf0

h)

Uorholtdkoj co cocuëèf oj vnkfr lf jfjoltf cd dqunsnëèf0

c)

Xfjdtørnf cds cocuëÿos obohtudcds dtî df dlf cd hflhmusèf cds firds oj iols njøvons0

o)

Uorholtdkoj cobnlntnvd co cocuëèf cf dlf cd dqunsnëèf fu cd hflhmusèf cds firds oj iols njøvons

b)

Uorholtdkoj cobnlntnvd cobnlntnvd co cocuëèf co hdcd uj cfs dlfs cf porêfcf co rokumdrnzdëèf.

Hfltrniunltos quo lèf pfssudj hfltdinmncdco rokumdrjolto frkdlnzdcd lfs torjfs cf Høcnkf cf Njpfstf Nlcustrndm. F Høcnkf cf Njpfstf Nlcustrndm, ostdiomoho7 ”Drtnkf 45?.· Hfltrniunltos cf Krupf I - sud oshrnturdëèf 4 - Fs hfltrniunltos cf Krupf I, qudlcf lèf tnvoroj hfltdinmncdco rokumdrjolto frkdlnzdcd, covorèf pfssunr mnvrfs co roknstf co hfjprds, volcds o sorvnëfs prostdcfs, fs qudns sorèf roknstdcfs ld Yopdrtnëèf co Bnldlëds rospohtnvd o dê dutoltnhdcfs. 9 - Ds volcds d rotdmaf, obohtudcds d prfltf pdkdjoltf, pfcorèf sor roknstdcds oj kmfif, cndrndjolto. 8 - Fs mnvrfs covorèf sor dprosoltdcfs ld Yopdrtnëèf co Bnldlëds cd ärod bnshdm cd sntudëèf cfs ostdiomohnjoltfs, dltos co utnmnzdcfs, pdrd quo f rospohtnvf Xohrotärnf co Bnldlëds dssnlo fs torjfs co diorturd o olhorrdjoltf, olhorrdjoltf, lujoro ds bfmads o ds ruirnquo.‚ Xfhnocdcos dlølnjds o oj hfjdlcntd pfr dhëÿos (Mon 4/9553, co 48 co Bovoronrf)7 Mnvrf co roknstf co dhëÿos0 Fs mnvrfs bdhumtdtnvfs, sèf fs quo so utnmnzdj lfrjdmjolto hfjf duxnmndros co roknstf. F sou l÷jorf o utnmnzdëèf copolcoj cd ldturozd, hdrdhtorêstnhds o cnjolsèf cds ojprosds fu cds fpordëÿos quo omds obohtudj. Xorvoj pdrd hfjpmotdr, cosolvfmvor o hfltrfmdr f quo so oshrnturd lfs mnvrfs firnkdtørnfs. Xèf usudmjolto usudmjolto colfjnldcfs co mnvrfs duxnmndros. Hfjf mnvrfs co hfltdinmncdco duxnmndros, pfcoj dpfltdr-so, oltro futrfs7


Hfstd Uoronrd

- Idmdlhotos cf Ydzèf Kordm. - Ydzÿos duxnmndros fu co cosolvfmvnjoltf cosolvfmvnjoltf cf Ydzèf Kordm. - Cnärnfs duxnmndros (Hdnxd, Hfjprds, Rolcds, oth.). - Idmdlhotos cfs Ydzÿos duxnmndros.

OXUÎHNOX CO MDLËDJOLSFX F mdlëdjoltf î, hfjf bfn cntf, d lftdëèf co qudmquor bdhtf pdtrnjflndm lfs mnvrfs prøprnfs cd hfltdinmncdco, o hfjpÿo-so cfs sokunltos omojoltfs. Cdtd Sêtumf fu hdioëdmaf, quo î d nlcnhdëèf cd(s) hfltd(s) d cointdr o cd(s) hfltd(s) d hrocntdr0 usudmjolto oshrovo-so oj hdrdhtoros jdns costdhdcfs. Coshrnëèf fu anstørnhf, quo hflsnsto ld oxpmnhdëèf suhnltd cf bdhtf pdtrnjflndm quo cä frnkoj df mdlëdjoltf. Njpfrtélhnd fu vdmfr, quo î f jfltdlto hfrrospflcolto ås vdrndëÿos prfvfhdcds lds hfltds. Oj rokrd, dpolds lf Cnärnf so olhfltrdj tfcfs ostos omojoltfs. Fs mdlëdjoltfs pfcoj hmdssnbnhdr-so hmdssnbnhdr-so dtolcolcf dfs sokunltos cfns dspohtfs7 - l÷jorf co hfltds jfvnjoltdcds0 - ldturozd cfs jfvnjoltfs oshrnturdcfs. 4 - Hmdssnbnhdëèf sokulcf sokulcf f l÷jorf co hfltds jfvnjoltdcds

Lf jîtfcf cnkräbnhf, tfcf f bdhtf pdtrnjflndm cä frnkoj å vdrndëèf fu jdns hfltds, co tdm jfcf quo d uj cîintf (cîintfs), hfrrospflco sojpro uj hrîcntf (hrîcntfs) co nkudm vdmfr. D hfltdinmnzdëèf co qudmquor fpordëèf fiocoho bfrëfsdjolto, d ujd cds sokunltos qudtrf børjumds cnkräbnhds7

4.ª børjumd - uj cîintf : uj hrîcntf 9.ª børjumd - uj cîintf : värnfs hrîcntfs 8.ª børjumd - värnfs cîintfs : uj hrîcntf 3.ª børjumd - värnfs cîintfs : värnfs hrîcntfs Dfs mdlëdjoltfs cd 4.· børjumd cä-so f lfjo co mdlëdjoltfs snjpmos. Fs cds cojdns børjumds cnzoj-so mdlëdjoltfs hfjpmoxfs fu hfjpfstfs.

DUMNHDËÈF 45 F hfjorhndlto B, rodmnzd ds sokunltos fpordëÿos7 Copfsntd lf Idlhf Hfjorhndm cf Audjif, å frcoj, d qudltnd co ?55 jnm D`z. Ds hfltds dbohtdcds pfr ostd fpordëèf sèf7 - copøsntfs å frcoj - hdnxd 3; Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

D prnjonrd sfbro ujd vdrndëèf dujoltdtnvd o d sokulcd ujd vdrndëèf cnjnlutnvd co nkudm jfltdlto0 djids sèf hfltds cf dhtnvf, pfr hflsokunlto, - cointd-so copøsntfs å frcoj ?55 555D`z - hrocntd-so hdnxd ?55 555D`z Osquojdtnhdjolto7 C

Copøsntfs å frcoj ... ... ?55 555D`z

A

C

Hdnxd ...

A ... ?55 555D`z

uj cîintf : uj hrîcntf 4.ª børjumd Mêquncd d cêvncd quo tnlad pdrd hfj d Xfhnocdco Audjifhfltd, Mcd. romdtnvd å bdhturd l.· ;41, lf jfltdlto co 49? 555D`z, cf jfcf sokunlto7 oltrokd oj haoquo s/ f Idlhf Hfjorhndm cf Audjif7 - 455 555D`z0 oltrokd cf rostdlto oj lftds cf Idlhf co Dlkfmd. Ds hfltds d jfvnjoltdr lostd fpordëèf sèf ds sokunltos7 - bfrlohocfros - copøsntfs å frcoj - hdnxd Sfcds omds sfbroj vdrndëÿos cnjnlutnvds. Hfjf bfrlohocfros î ujd hfltd cf pdssnvf o copøsntfs å frcoj o hdnxd sèf hfltds cf dhtnvf, torojfs7 - cointd-so

bfrlohocfros 49? 555D`z

copøsntfs å frcoj - hrocntdj-so hdnxd 9? 555D`z

455 555D`z

Osquojdtnhdjolto7 C

Bfrlohocfros ... ... 49? 555D`z

A

C

C

Hdnxd ...

Copøsntfs å frcoj A ... ... 455 555D`z

A ... 9? 555D`z

uj cîintf : värnfs hrîcntfs 9.ª børjumd

Hfltrdnu lf Idlhf Hfjorhndm cf Audjif, uj bnldlhndjoltf lf vdmfr co 9?5 555D`z. Osto 31 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

Idlhf, hfirdlcf dltohnpdcdjolto fs gurfs cf ojprîstnjf, copfsntd ld hfltd cf hfjorhndlto d qudltnd co 99? 555D`z. Ds hfltds dbohtdcds pfr ostd fpordëèf, sèf ds sokunltos7 - Ojprîstnjfs fitncfs, romdtnvdjolto df bnldlhndjoltf fitncf pfr nltorjîcnf cf Idlhf Hfjorhndm cf Audjif, lf vdmfr co 9?5 555D`z0 Copøsntfs å frcoj, pomd qudltnd pfstd å cnspfsnëèf cf hfjorhndlto B, fu sogd, 99? 555D`z0 - Hustfs bnldlhonrfs, pomfs gurfs cf bnldlhndjoltf pdkfs pfr Idlhf Hfjorhndm cf Audjif, lf vdmfr co 9? 555D`z. Ds cuds prnjonrds hfltds sèf co idmdlëf (ojprîstnjfs fitncfs î ujd hfltd co pdssnvf o copøsntfs å frcoj î ujd hfltd cf dhtnvf) o d ÷mtnjd hfltd (cosposds bnldlhonrds) î ujd hfltd co kostèf, uj hustf pfr ldturozd. Dssnj, Copøsntfs å Frcoj - cointdj-so Hustfs Bnldlhonrfs - hrocntd-so

99? 555D`z 9? 555D`z

Ojprîstnjfs Fitncfs 9?5 555D`z

Osquojdtnhdjolto7 C

Copøsntfs å frcoj ... ... 99? 555D`z

A

C

C

Hustfs Bnldlhonrfs ... ... 9? 555D`z

Ojprîstnjfs Fitncfs ... ... 9?5 555D`z

A

A

värnfs cîintfs : uj hrîcntf 8.ª børjumd c)Dcqunro å Xfhnocdco Njfinmnärnd cf Holtrf, Mcd. uj ocnbêhnf pdrd drjdzoldjoltf cds suds jorhdcfrnds lf vdmfr co 4 955 jnm D`z o ujd hdjnflotd co hdrkd lf vdmfr co 855 jnm D`z. Ds hflcnëÿos co pdkdjoltf sèf ds sokunltos7 -

Oltrokd njocndtd co uj haoquo s/ f Idlhf Hfjorhndm cf Audjif, lf jfltdlto co >?5 jnm D`z0 F rostdlto sorä mnquncdcf coltrf co >5 cnds.

Uordlto d fpordëèf coshrntd, jfvnjoltdrojfs ds sokunltos hfltds 7 Ocnbêhnfs o futrds hflstruëÿos, pomf vdmfr co dqunsnëèf cf ocnbêhnf pdrd drjdzoldjoltf cds jorhdcfrnds0 Oqunpdjoltf co trdlspfrto, pomf vdmfr cd dqunsnëèf cd hdjnflotd0 Copøsntfs å frcoj, pomd sdêcd co cnlaonrf cd hfltd å frcoj lf Idlhf Hfjorhndm cf Audjif, lf tftdm co >?5 jnm D`z0 Futrfs hrocfros, pomd cêvncd oxnstolto pdrd hfj d Xfhnocdco Njfinmnärnd cf Holtrf, Mcd.


Hfstd Uoronrd

Ds trçs prnjonrds hfltds sèf hfltds co dhtnvf o d ÷mtnjd î ujd hfltd cf pdssnvf. Dtolcolcf ås suds vdrndëÿos, nrojfs, Ocnbêhnfs o Futrds Hflstruëÿos

4 955 555 D`z

cointdr Oqunpdjoltf co Srdlspfrto

855 555 D`z

Copøsntfs å Frcoj

>?5 555 D`z

Futrfs Hrocfros

??5 555 D`z

hrocntdr

Osquojdtnhdjolto7 C

C

Ocnbêhnfs o Futrds Hflstr. ... ... ... 4 955 555 D`z

A

C

Oqunpdjoltf Oqunpdjoltf co Srdlsp. A ... ... 855 555 D`z

Copøsntfs å Frcoj A ... ... ... >?5 555 D`z

C

Futrfs Hrocfros A ... ... ??5 555 D`z

värnfs cîintfs : värnfs hrîcntfs 3ª børjumd

NN - HMDXXNBNHDËÈF XOK_LCF D LDS_YOWD CFX JFRNJOLSFX Losto dspohtf cnstnlkuoj-so7 cnstnlkuoj-so7

- MDLËDJOLSFX CO DIOYS_YD Yospontdj df roknstf cfs vdmfros nlnhndns cds hfltds co uj hfjorhndlto, lf nlêhnf cd sud oshrntd.

- MDLËDJOLSFX HFYYOLSOX Yospontdj df roknstf cds fpordëÿos rodmnzdcds o cfs dhfltohnjoltfs fhfrrncfs curdlto hdcd oxorhêhnf ohfløjnhf.

- MDLËDJOLSFX CO OXSFYLF Sçj pfr bnldmncdco rohtnbnhdr ds fjnssÿos, cupmnhdëÿos o orrfs hfjotncfs lfs mdlëdjoltfs obohtudcfs. ?5 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

- MDLËDJOLSFX CO YOK_MDYNWDËÈF Rnsdj rohtnbnhdr f sdmcf cds hfltds quo lèf hfrrospflcdj å rodmncdco0 lfrjdmjolto, obohtudj-so lf bnj co hdcd oxorhêhnf ohfløjnhf dltos co so prfhocor df dpurdjoltf co rosumtdcfs o d omdifrdëèf cf idmdlëf.

- MDLËDJOLSFX CO SYDLXBOYÇLHND F_ CO DU_YDJOLSF CO YOX_MSDCFX Sçj pfr bnldmncdco trdlsbornr fs sdmcfs cds hfltds co hustf o prfvontfs pdrd ds hfltds co rosumtdcfs, porjntnlcf d pfstornfr cotorjnldëèf cfs rosumtdcfs cd ojprosd.

- MDLËDJOLSFX CO OLHOYYDJOLSF F_ BOHAF Xèf obohtudcfs copfns cf dpurdjoltf co rosumtdcfs o cd omdifrdëèf cf Idmdlëf o porjntoj bohadr ds hfltds quo dprosoltoj sdmcfs (covocfros fu hrocfros).

- MDLËDJOLSFX CO YODIOYS_YD Yoknstdj, lf nlêhnf co hdcd oxorhêhnf ohfløjnhf, fs vdmfros nlnhndns cds hfltds (sdmcfs bnldns cds hfltds lf oxorhêhnf dltornfr).

CNÄYNF O YDWÈF OXHYNS_YDËÈF Cfs mnvrfs dltornfrjolto roborncfs hfjf solcf firnkdtørnfs d qudmquor hfjorhndlto (drt. 84· cf H.H.), nltorossd-lfs, losto jfjoltf, robornr oj pdrtnhumdr cfns cfs mnvrfs hntdcfs7 F Cnärnf o f Ydzèf. Ostdiomoho f drt. 89· cf Høcnkf Hfjorhndm quo f mnvrf co nlvoltärnf o idmdlëfs o f cnärnf covorèf sor, dltos co oshrntfs, dprosoltdcfs pdrd quo sogdj lujordcfs o ruirnhdcds ds bfmads o mdlëdcfs fs torjfs co diorturd o co olhorrdjoltf lds prnjonrd o ÷mtnjd päknlds, rospohtnvdjolto, rospohtnvdjolto, ås sokunltos oltncdcos7 - Hflsorvdtørnd cf Yoknstf cd Hfjdrhd Urfvnlhndm Dltos costd bfrjdmncdco covorèf, fs mnvrfs firnkdtørnfs, sor provndjolto dprosoltdcfs ld rospohtnvd ropdrtnëèf co bnldlëds, pdrd so prfhocor å sud somdkoj. Udrd f cnärnf o f mnvrf co nlvoltärnf o idmdlëfs tfrld-so tdjiîj lohossärnd d nlcnhdëèf prîvnd, pomd Hflsorvdtørnd cf Yoknstf cd Hfjdrhd Urfvnlhndm, co quo d sfhnocdco toj d qudmncdco co hfjorhndlto (ostä covncdjolto roknstdcd). Dtî fs hfjorhndltos oj lfjo nlcnvncudm sèf firnkdcfs pfr mon d bdzor f Yoknstf ld Hflsorvdtørnd. Hflsorvdtørnd.

?4 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

D cdtd cf prnjonrf roknstf cfs mnvrfs dhnjd nlcnhdcfs lèf pfco sor dltornfr åquomd oj quo bfn mdvrdcf f torjf co diorturd, pfns sø d pdrtnr costd î quo f mnvrf ostä mokdmjolto «dptf° d sor oshrnturdcf. Rogdjfs dkfrd ds bnldmncdcos ospohêbnhds cf Cnärnf o cf Ydzèf, ioj hfjf fs omojoltfs quo hfjpfrtdj f rospohtnvf prfhossf co oshrnturdëèf. oshrnturdëèf. F Cnärnf sorvnrä pdrd fs hfjorhndltos roknstdroj, cnd d cnd, pfr frcoj co cdtds, oj dssoltf sopdrdcf, hdcd uj cfs sous dhtfs quo jfcnbnquoj fu pfssdj vnr d jfcnbnhdr f sou pdtrnjølnf. F Ydzèf sorvnrä pdrd oshrnturdr f jfvnjoltf co tfcds ds fpordëÿos cf Cnärnf, frcoldcfs d cîintf o d hrîcntf, oj romdëèf d hdcd ujd cds rospohtnvds hfltds, pdrd so hflaohor f ostdcf o d sntudëèf co qudmquor comds, soj lohossncdco co rohfrror df oxdjo co tfcfs fs mdlëdjoltfs cf Cnärnf. Ufrtdltf, fs bdhtfs pdtrnjflndns pdtrnjflndns sèf roknstdcfs, pfr frcoj co cdtds, lf Cnärnf o pfr frcoj co hfltds, lf Ydzèf. F Cnärnf î uj roknstf hrflfmøknhf0 f Ydzèf î uj roknstf snstojätnhf, î f mnvrf cds hfltds. Hfjf tucf f quo so oshrnturd lf Cnärnf toj co hflstdr lf Ydzèf o lfs rostdltos mnvrfs, oltolco-so prdtnhdjolto pfr mdlëdjoltf d snjpmos hfltdinmnzdëèf lf Cnärnf cd ojprosd, vnstf quo, njpmnhntdjolto toj co sor trdsmdcdcf pdrd futrfs mnvrfs, hfj f bnj co so cnspfr cf cotdmao hflvolnolto lfs mnvrfs dcoqudcfs.

Tuor nstf cnzor quo f hdjnlaf d porhfrror ld hfltdinmnzdëèf cfs bdhtfs pdtrnjflndns î f sokunlto7 Bdhtfs Udtrnjflndns Cfhujoltfs Cnärnf Ydzèf Idmdlhotos F trdëdcf fu rnshdcf cf Cnärnf (jfcomf hmässnhf) quo nrojfs utnmnzdr î f sokunlto7

d)

i)

h)

c)

o)

b)

snklnbnhdlcf hdcd hfmuld7 L÷jorf co frcoj cf mdlëdjoltf. Uropfsnëèf d . Hdioëdmaf o coshrnëèf cf mdlëdjoltf. L÷jorf cfs bømnfs cf Ydzèf Kordm roboroltos ås hfltds jfvnjoltdcds. Hfmuld duxnmndr cds njpfrtélhnds (d utnmnzdr sfjolto lfs mdlëdjoltfs hfjpfstfs, fu sogd, cd 9ª, 8ª o 3· børjumds). Hfmuld prnlhnpdm cds njpfrtélhnds. F usf tîhlnhf cf Cnärnf jdlcd quo lf hdioëdmaf cf mdlëdjoltf so nlshrovd prnjonrdjolto d hfltd cointdcd o copfns d hrocntdcd, ostd lujd mnlad njocndtdjolto nlbornfr åquomd dltohocncf f rospohtnvf têtumf cd propfsnëèf d, dirovndturd co «covo d°. Cdcf quo uj josjf bdhtf pfco frnknldr jfvnjoltfs (vdrndëÿos) oj jdns cf quo cuds hfltds, qudlcf tdm dhfltoho, sèf fs têtumfs cds cnvorsds hfltds suistntuêcfs lf hdioëdmaf pomd pdmdvrd «Cnvorsfs°. Fs têtumfs cossds hfltds oltrdj lf hfrpf cf mdlëdjoltf, gultdjolto ?9 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

hfj d coshrnëèf, fiocoholcf å frcoj nlcnhdcd dltornfrjolto oltro ds hfltds cointdcds o hrocntdcds. Hdcd mdlëdjoltf lf Cnärnf î bohadcf pfr uj trdëf coshfltêluf oj hugf nltorvdmf so oshrovo d cdtd (cnd o jçs) cf mdlëdjoltf sokunlto. Hfltucf, so f mdlëdjoltf dltornfr bfr bontf lf josjf jçs pfcorä nlcnhdr-so dpolds f cnd lf mdlëdjoltf sokunlto. Hdsf f mdlëdjoltf sokunlto sogd obohtudcf lf josjf cnd cf mdlëdjoltf dltornfr, mnjntdjf-lfs d conxdr f cntf nltorvdmf oj irdlhf fu d pór ujds dspds. F Cnärnf pfco sor dldmêtnhf, so coshrovo fs bdhtfs pdtrnjflndns uj d uj, fu snltîtnhf so ro÷lo fs mdlëdjoltfs obohtudcfs lfs roknstfs dldmêtnhfs. Ufco dnlcd sor dldmêtnhf-snltîtnhf so uls bdhtfs sèf coshrntfs uj d uj o futrfs pfr rosujf. Ufr rdzÿos co fpordhnfldmncdco o oj bdho cf omovdcf l÷jorf co fpordëÿos quo fhfrroj ld kolordmncdco cds ojprosds, f Cnärnf, ld sud bfrjd hmässnhd, î, oj rokrd, suistntuêcf pfr cnärnf fu cnärnfs hfj trdëdcfs jdns hflsoltélofs hfj ds lfvds lohossncdcos co trdtdjoltf cd nlbfrjdëèf. Ostos cnärnfs snjpmnbnhdcfs pfcoj rovostnr cnspfsntnvfs cnvorsfs, solcf usudm o pfr rdzÿos co prfhossdjoltf prfhossdjoltf utnmnzdr-so jfcomfs snjnmdros df sokunlto7 Cdtd

L· co Yoknstf

Coshrnëèf cd fpordëèf

Cîintf (Høcnkf cd Hfltd)

Hrîcntf (Høcnkf cd Hfltd)

Rdmfr

F Ydzèf ld sud bfrjd hmässnhd, dprosoltd-so hfjf uj mnvrf co bfmads hfsncds cosnkldcds pfr bømnfs. Hdcd bømnf î rosorvdcf d ujd hfltd, oj hugd päknld osquorcd so oshrovo f «Covo° fu «Cîintf° cd josjd o ld cnrontd f «Advor° fu «Hrîcntf°. Fs roknstfs d cîintf movdj d propfsnëèf d, snklnbnhdlcf «Covo d°0 fs d hrîcntf movdj d propfsnëèf co, snklnbnhdlcf «Advor co°. Lf nlêhnf cf mnvrf cds hfltds (Ydzèf) bdz-so d rohdpntumdëèf co tfcds ds hfltds, pomfs bømnfs rospohtnvfs. F Ydzèf (jfcomf hmässnhf) toj f bfrjdtf sokunlto7 Covo d i) h) )

Sêtumf cd hfltd c)

o)

Advor b)

k)

d) i h) )

c)

o)

b)

k)

Xnklnbnhdlcf hdcd hfmuld7 d), i) Cdtd (dlf, jçs o cnd, rospohtnvdjolto rospohtnvdjolto)) h) Uropfsnëèf d (mdcf osquorcf) fu propfsnëèf co (mdcf cnrontf) Hfltrdpdrtncd cd hfltd jfvnjoltdcd L÷jorf cf mdlëdjoltf mdlëdjoltf lf Cnärnf Cnärnf ?8 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

Njpfrtélhnd pdrhndm (jfvnjoltf co hdcd mdlëdjoltf) Njpfrtélhnd dhujumdcd. Udrd f Ydzèf pfcorojfs dcfptdr f cnspfsntnvf inmdtordm snjpmnbnhdcf7 Covo d)

Sêtumf cd hfltd i) h)

c)

Advor o)

d) i) h) c)

o)

Xnklnbnhdlcf hdcd hfmuld7 d), i) Cdtd Uropfsnëèf d fu co Hfltrdpdrtncd cd hfltd jfvnjoltdcd Njpfrtélhnd. Dltornfrjolto, cobnlnjfs f Ydzèf hfjf f mnvrf cds hfltds, jds î ovncolto quo lèf pfcojfs roulnr lf josjf mnvrf hfltds co cnboroltos krdus, cflco, d lohossncdco co värnfs v ärnfs «Ydzÿos°. F mnvrf co hfltds cf 4· krdu sorä f Ydzèf Kordm0 fs mnvrfs co hfltds cnvnsnflärnds (9· krdu o sokunltos) cnzoj-so Ydzÿos Duxnmndros. Ldturdmjolto, advorä uj Ydzèf Duxnmndr pdrd hdcd hfltd hfmohtnvd7 Ydzèf Duxnmndr co Copøsntfs å Frcoj Ydzèf Duxnmndr co Hmnoltos Ydzèf Duxnmndr co Bfrlohocfros Ydzèf Duxnmndr co Jorhdcfrnds Ydzèf Duxnmndr co Futrfs Covocfros o Hrocfros

DUMNHDËÈF 44 G. Hdstrf nlnhnfu oj 9 co Gdlonrf hfj uj hdpntdm co jnm o qunlaoltfs jnm D`z (roprosoltdcf oj cnlaonrf) d sud dhtnvncdco co hfjorhndmnzdëèf hfjorhndmnzdëèf cds jorhdcfrnds J4 o J9. Curdlto dquomo jçs, obohtufu ds sokunltos fpordëÿos7 Cnd 3 -

Copfsntfu å frcoj lf Idlhf D, hflbfrjo kund co copøsntf l· 83 5;> ............................................................ Cnd 1 - Hfjprfu d hrîcntf jfinmnärnf cnvorsf pdrd dpotrohadjoltf cf sou oshrnt³³frnf, å Bäirnhd co Jøvons Mfusdcd (sud bdhturd l· 4;) .................................................... Cnd 49 - Udkfu ds rolcds cf ocnbêhnf drrolcdcf, roboroltos dfs josos co Gdlonrf o Bovoronrf Bovoron rf ........................................ ........................................ Cnd 41 - Dcqunrnu ujd vndturd co hdrkd å Xfhnocdco Npsnmfl, Mcd. tolcf pdkf dpolds ?5% cf vdmfr co dqunsnëèf ..... Cnd 99 - Hfjprfu å Xfhnocdco Audjifhfltd, Audjifhfltd , ds sokunltos jorhdcfrnds7

4 555 555 D`z

495 555 D`z 85 555 D`z 355 555 D`z


Hfstd Uoronrd

- 455 ulncdcos co J4 df proëf ulntärnf co 1;5D`z - ?5 ulncdcos co J9 df proëf ulntärnf co 8?5D`z

1; 555 D`z 4; ?55 D`z

Ostd hfjprd bfn obohtudcd lds sokunltos hflcnëÿos7 - Oltrokd njocndtd co uj haoquo haoquo (l· 11 2;?) s/ f Idlhf D lf vdmfr co ;3 ?55 D`z - Dhonto co ujd motrd, d >5 cnds cd cdtd, hfj f vdmfr lfjnldm co 84 ?55 D`z Cnd 98 - Udkdjoltf co cnvorsds cosposds7 äkud, omohtrnhncdco, omohtrnhncdco, Somokrdjds o tomobflos ....................................... .................................................. ........... Cnd 9? - Rolcou d prfltf pdkdjoltf 9? ulncdcos cd jorhdcfYnd J4 df proëf co volcd ulntärnd co 125D`z .............. .............. Cnd 9; - Mnquncfu d cêvncd pdrd hfj d Bäirnhd co Jøvons Jøvons Mfusdcd, hfj f haoquo l· 11 2;2 s/ f Idlhf D, fitolcf _j coshfltf co ?%. Urotolco-so quo so obohtuoj fs mdlëdjoltfs7

9 355 D`z 94 ?55 D`z

lf Cnärnf0 lf Ydzèf.

Yosfmuëèf cd dmêlod d) CNÄYNF 7 4

9

8

3

?

d

d

d

d

d d d

2

d

d d

Mnsifd, 9 co Gdlonrf co L Hdnxd Hdnxd Rdmfr hfj quo G. Hdstrf nlnhnd d sud dhtnvncdco VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 3 VVVVV VVVVVVV VVVVV VVVVV VVVV VVVV VV Copøsntfs å Frcoj Hdnxd Kund co copøsntf l· 83 5;> VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 1 VVVVVVVVVVVVVVVV Oqunpdjoltf Dcjnlnstrdtnvf Dcjnlnstrdtn vf Futrfs Hrocfros Bdhturd l· 4; cd Bäirnhd co Jøvons Mfusdcd VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 49 VVVVVVVVVVVVVVV Bfrlohnjoltfs o Xorvnëfs Oxtorlfs Hdnxd Udkdjoltf cds rolcds cfs josos co Gdl· o Bov· VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 41 VVVVVVVVVVVVVVV Oqunpdjoltf co Srdlspfrto Cnvorsfs Dqunsnëèf co ujd vndturd co hdrkd Hdnxd Futrfs Hrocfros VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 99 VVVVVVVVVVVVVV Cnvorsfs Cnvorsfs Hfjprd co jorhdcfrnds J4 o J9 Hfjprds Hustfs Bnldlhonrfs Bnldlhonrf s Copøsntfs å Frcoj Bfrlohocfros h.h. (4)

4 9

4 ?55 555D`z

8 4

4 555 555D`z

3 ?

495 555D`z

2 4

85 555D`z

; 4 ?

955 555D`z 955 555D`z

355 555D`z

1 >

453 ?55D`z ?55D`z 452 555D`z ;3 ?55D`z 84 ?55D`z

452 555D`z

8 45

?? Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

;

1

>

45

d

d

d

d d d

VVVV VVVVVV VVVVV VVVVV VVVVV VVVVV VVV V " VVVVVVVVVVVVVVVV Bfrlohocfros h.h. Bfrlohocfros Bfrlohocfros Sêtumfs d pdkdr Dhonto co ujd motrd VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 98 VVVVVVVVVVVVVVV Bfrlohnjoltfs o Xorvnëfs Oxtorlfs Hdnxd Udkdjoltf co cnvorsds cosposds7 cosposds7 äkud, omohtrnhncdco o tomobflo VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 9? VVVVVVVVVVVVVVV Hdnxd Rolcds Rolcd cd jorhdcfrnd J4 VVVV VVVVVV VVVV VVVV VVVV VVVV VVVV VVV V 9; VVVVVVVVVVVVVVV Futrfs Hrocfros Cnvorsfs Mnquncdëèf cd bdht. L·4; cd Bäirnhd co Jøvons Mfusdcd Copøsntfs å Frcoj Urfvontfs Bnldlhonrfs SFSDM

45 44

84 ?55D`z

2 4 9 355D`z 4 49

94 ?55D`z

?

8 48

443 555D`z 25 555D`z

495 555D`z 8 884 355D`z

Yosfmuëèf cd dmêlod i) Covo Gdl

L

HDNQD 9

d Hdpntdm Nlcnvncudm

9? d Rolcds

Covo

4 4 4 ?55 555$ > 94 ?55D`z

4

Gdl

L

9

9 4 555 555D`z

1

d Futrfs Hrocfros

8

495 555D`z

d Cnvorsfs

45

495 555D`z

4 ?55 555D`z

Advor

99 co Cnvorsfs 9? co Futrfs Hrocfros

2 45

3

;3 ?55D`z 443 555D`z

Advor

L

F_SYFX HYOCFYOX 9;

4

8 L Gdl

4 555 555D`z 3 85 555D`z ? 955 555D`z 1 9 355D`z

Advor

co Hdnxd

OT_NUDJOLSF DCJNLNXSYDSNRF DCJNLNXSYDS NRF

Covo Gdl

d Hdnxd

9

9

COUØXNSFX Å FYCOJ

Covo L

co Copøsntfs å Frcoj

49 co Bfrl. o Xorv. co Sorhonrfs 41 co Jdt. co Hdrkd o Srdlspfrto 98 co Bfrloh. o Xorv. co Sorhonrfs

L Gdl .

Covo Gdl

3

HDUNSDM

L

L

L Gdl

Advor

? L Gdl

1

co

41

co

Oqunpdjoltf Dcjnlnstrdt. Dcjnlnstrdt . o Jfinmnärnf Cnvorsf Jdtorndm co Hdrkd o Srdlspfrto

Advor 8 495 555D`z ? 955 555D`z


Hfstd Uoronrd

Covo

BFYLOHNJOLSFX O XOYRNËFX OQSOYLFX

L Gdl. 49 d Hdnxd 99 d Hdnxd

Covo

3 85 555D`z 1 9 355D`z

? 955 555D`z

41 d Futrfs Hrocfros

Covo

2 453 ?55D`z

Covo

2 4 ?55D`z

Covo

; 84 ?55D`z

Covo

L Gdl .

L Gdl.

Advor

>

Advor

45

Advor

99 co Cnvorsfs

?

44

99 co Bfrlohocfros Bfrlohocfro s h/h

ROLCDX

L Gdl.

Covo

L Gdl .

BFYLOHOCFYOX BFYLOHOCFYOX - SÊS_MFX D UDKDY

L Gdl.

1

L Gdl .

BFYLOHOCFYOX BFYLOHOCFYOX H/H

L Gdl. 99 d Bfrloh. ‘ Sêt. d Udkdr

Advor

L Gdl .

H_XSFX BNLDLHONYFX

L Gdl. 99 d Cnvorsfs

;

L Gdl .

HFJUYDX

L Gdl. 99 d Cnvorsfs

Covo

? 955 555D`z

Advor

L

OT_NUDJOLSF CO SYDLXUFYSO

L Gdl. 41 d Hdnxd

2

L Gdl .

9? co Hdnxd

UYFRONSFX BNLDLHONYFX 9; co Futrfs Hrocfros

84 ?55D`z

Advor >

48 L Gdl .

Advor ;

49

84 ?55D`z

94 ?55D`z

Advor 45

? 555D`z

?; Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

OXSFYLFX LF CNÄYNF Xolcf d oshrnturdëèf hfjorhndm uj jonf co prfvd oj hdsf co mntêknf, lèf covorä, lohossdrndjolto, dprosoltdr nrrokumdrncdcos. Co dhfrcf hfj f drtnkf 8>· cf Høcnkf Hfjorhndm, so afuvor hfjotncf orrf fu fjnssèf oj qudmquor dssoltf sorä rossdmvdcf pfr jonf co ostfrlf. F ostfrlf î, oltèf, uj mdlëdjoltf costnldcf d dlumdr fu d rohtnbnhdr futrf, fu d proolhaor ujd mdhuld. Fs ostfrlfs pfcoj sor jftnvdcfs pfr7 -

Fjnssèf co mdlëdjoltfs0 Cupmnhdëèf Cupmnhdëèf co c o mdlëdjoltf0 Nlvorsèf co Hfltds (cointdr d hfltd quo so covnd tor hrocntdcf o/fu vnho-vorsd)0 Xuistntunëèf co hfltds (cointdr o/fu hrocntdr hfltds cnboroltos cds quo so covndj tor cointdcf o/fu hrocntdcf)0 Dmtordëèf co qudltnds (mdlëdr ujd njpfrtélhnd cnborolto cd vdrndëèf sfbrncd pomd hfltd).

-

Tudlcf f orrf î hfjotncf lf Cnärnf, f ostfrlf hflstdrä, ld bfrjd jdns snjpmos co uj mdlëdjoltf nlvorsf df orrdcf.

Rogdjfs sokuncdjolto oxojpmfs roboroltos ås anpøtosos bfhdcds7 Ld fjnssèf co mdlëdjoltf, f ostfrlf hflsnsto lf mdlëdjoltf fjnssf, coshrnëèf d cdtd cd rospohtnvd fpordëèf

jolhnfldcf

ld

Oxojpmf7

d

Audjif. , 95 co Lfvojirf co L Copøsntfs å Frcoj Hdnxd L/ copøsntf obohtudcf lf cnd 9, hflbfrjo kund L· 11; 2?4, pfr mdpsf lèf roknstdcf lossd cdtd

45 555D`z

i) Ld cupmnhdëèf co mdlëdjoltf, f ostfrlf hflsnsto ld dlumdëèf cf sokulcf mdlëdjoltf. Ostd bdz-so, kordmjolto, pomf mdlëdjoltf nlvorsf. Oxojpmf7

d

Audjif , 95 co Lfvojirf co L Hmnoltos h/h Hdnxd Dlumdëèf cf mdlëdjoltf l· 482, obohtudcf lf pdssdcf cnd 42, pfr sor d cupmnhdëèf cf mdlëd joltf l· 491

82 555D`z


Hfstd Uoronrd

Ld nlvorsèf co hfltds, pfcorèf sokunr-so cuds vnds. Oxojpmf7 f pdkdjoltf cd bdhturd l· 45 cf bfrlohocfr B, lf vdmfr co 49 555D`z, bfn roknstdcf lf Cnärnf cd sokunlto bfrjd7

d

Hdnxd Bfrlohocfros h/h Udkdjoltf cd sud bdhturd l· 45

49 555D`z

Rornbnhd-so quo ds hfltds bfrdj nlvorsdjolto jfvnjoltdcds. Afuvo ujd sdêcd co Hdnxd, mfkf ostd hfltd covornd sor hrocntdcd0 ds cêvncds d bfrlohocfros cnjnlunrdj, pomf quo ostd hfltd covornd tor sncf cointdcd. D rohtnbnhdëèf pfcorä sor7 Rnd D7 Dlumdëèf cf mdlëdjoltf orrdcf

d

Bfrlohocfros h/h Hdnxd Ostfrlf cf mdlëdjoltf l·....

49 555D`z

Mdlëdjoltf hfrrohtf d obohtudr

d

Bfrlohocfros h/h Hdnxd Udkdjoltf cd sud bdhturd l· 45

49 555D`z

Rnd I7 roulnlcf luj ÷lnhf mdlëdjoltf fs cfns dltornfros

d

Bfrlohocfros h/h Hdnxd Ostfrlf o rohtnbnhdëèf rohtnbnhdëèf cf mdlëdjoltf l· ...

93 555D`z

Ld suistntunëèf co hfltds, f prfhossf î ncçltnhf df dltornfr. Oxojpmf7 Uomf rohoinjoltf cuj haoquo lf jfltdlto co 95 555D`z, pdrd mnquncdëèf cd cêvncd cf hmnolto H, obohtufu-so pfr mdpsf f sokunlto mdlëdjoltf7 ?> Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

d

Copøsntfs å Frcoj Hmnoltos h/h Mnquncdëèf cd cêvncd co B

95 555D`z

_tnmnzfu-so nlcovncdjolto d hfltd co Copøsntfs å Frcoj. D hfltd d cointdr sornd d hfltd co Hdnxd, pfns fs haoquos rohoincfs sèf jfvnjoltdcfs o roknstdcfs lostd hfltd. D rohtnbnhdëèf sorä7 Rnd D7 Dlumdëèf cf mdlëdjoltf orrdcf

d

Hmnoltos h/h Copøsntfs å Frcoj Ostfrlf cf mdlëdjoltf l· ...

95 555D`z


d

Hdnxd Hmnoltos h/h Mnquncdëèf cd cêvncd co B

95 555D`z

Rnd I7 suistntunlcf ostos cfns mdlëdjoltfs pomf sokunlto

d

Hdnxd Copøsntfs å Frcoj Ostfrlf o rohtnbnhdëèf rohtnbnhdëèf cf mdlëdjoltf l· ...

95 555D`z

Ld dmtordëèf co qudltnds jdltçj-so ds vnds roborncds oj h) o c). Oxojpmf7 Uomd hfjprd d prfltf pdkdjoltf co ujd hdjnflotd lf vdmfr co 885 555D`z, bnzojfs sfi f l· 958, f sokunlto mdlëdjoltf7 mdlëdjoltf7

d

Oqunpdjoltf co Srdlspfrto Hdnxd Dqunsnëèf co ujd vndturd, jdtrêhumd ...

855 555D`z

D sud rohtnbnhdëèf pfcorä sor 7 Rnd D 7 Dlumdëèf cf mdlëdjoltf orrdcf


Hfstd Uoronrd

d

Hdnxd Oqunpdjoltf co Srdlspfrto Ostfrlf cf mdlëdjoltf l· 958

855 555D`z


d

Oqunpdjoltf co Srdlspfrto Hdnxd Dqunsnëèf co ujd vndturd, jdtrêhumd ...

885 555D`z

Rnd I 7 suistntunlcf ostos cfns mdlëdjoltfs pomf sokunlto7

d

Oqunpdjoltf co Srdlspfrto Hdnxd Yohtnbnhdëèf Yohtnbnhdëèf cf mdlëdjoltf l· 958

85 555D`z

OXSFYLFX LF Y DWÈF DWÈF Lf rdzèf pfcoj vornbnhdr-so cfns co orrfs7 orrfs quo hfrrospflcoj å trdlshrnëèf co orrfs gä hfjotncfs lf Cnärnf0 orrfs dpolds hfjotncfs lf Ydzèf. Lf prnjonrf hdsf, fs orrfs sèf hfrrnkncfs hfj d pdssdkoj df Ydzèf cfs mdlëdjoltfs co ostfrlf obohtudcfs lf Cnärnf. Lf sokulcf hdsf sorèf dpolds ojolcdcfs lf Ydzèf. Ostd rohtnbnhdëèf sorä obohtudcd pfr jonf co uj trdëf d tnltd co hfr cnborolto, sfiro fs omojoltfs quo hdroëdj co ojolcd, conxdlcf-fs mokêvons. Hfj d josjd tnltd bdz-so d hfrrospflcolto nlshrnëèf ld mnlad sokunlto, cf omojoltf hfrrohtf. F ossolhndm î quo ds ojolcds fu dcntdjoltfs lèf cçoj mukdr d suspontds co brduco, conxdlcf-so mokêvom f tofr cd prnjonrd nlshrnëèf. Costo jfcf vç-so njocndtdjolto f jftnvf pfr quo bfrdj bontfs.

IDMDLHOSOX O IDMDLËFX _tnmnzdlcf-so _tnmnzdlcf-so f jîtfcf cnkräbnhf, cn kräbnhf, tfcd d fpordëèf î snjumtdlodjolto mdlëdcd d cîintf co ujd hfltd(s) o d hrîcntf co futrd(s)0 o pdrd so vornbnhdr d nkudmcdco cfs cîintfs o cfs hrîcntfs co tfcds ds hfltds copfns cf roknstf cds rospohtnvds vdrndëÿos, utnmnzd-so uj cnspfsntnvf hadjdcf idmdlhoto. F idmdlhoto î uj qudcrf rohdpntumdtnvf co tfcds ds hfltds cf Ydzèf, flco hflstd d sfjd cf cîintf o cf hrîcntf co hdcd hfltd o fs rospohtnvfs sdmcfs (covocfros fu hrocfros). Bømnf

Hfltds

IDMDLHOSO Cîintfs

Hrîcntfs

Xdmcfs Covocfros Hrocfros


Hfstd Uoronrd

Sftdm ...........................

C

H

Xc

Xh

cflco 7 C : H o Xc : Xh F idmdlhoto î, pfns, uj rosujf cf Ydzèf flco d sfjd cfs tftdns cf cîintf o cf hrîcntf covo sor nkudm, hfnlhncnlcf tdjiîj, hfj f tftdm cf Cnärnf0 hflsoquoltojolto, fs tftdns cds sfjds cfs sdmcfs covocfros o hrocfros covoj sor nkudns. Xo qudmquor cds nkudmcdcos lèf so vornbnhdr, oltèf pfco tor advncf orrf, solcf lohossärnd ujd dlämnso cf trdidmaf obohtudcf. Costo bdhtf so nlboro ujd hdrdhtorêstnhd njpfrtdlto7 d pfssninmncdco co vornbnhdr ossd hflhfrcélhnd co vdmfros, hfjf jîtfcf co hfltrfmf, co vornbnhdëèf hfltdinmêstnhd. hfltdinmêstnhd. Fs idmdlhotos lèf ovncolhndj orrfs hfjotncfs lf Cnärnf, tdns hfjf suistntunëèf fu nlvorsèf co hfltds, fjnssèf fu cupmnhdëèf co mdlëdjoltfs pfr qudltf ds qudltnds roknstdcds d cîintf o d hrîcntf cds hfltds pfcoj sor nkudns. Xø qudlcf nstf lèf dhfltoho, nstf î, qudlcf so roknstd luj o lèf lf futrf, fs orrfs sèf cotohtdcfs pomf idmdlhoto. D hfjpdrdëèf oltro f tftdm cf idmdlhoto o f tftdm cf Cnärnf porjnto vornbnhdr so fs mdlëdjoltfs bfrdj hfrrohtd o hfjpmotdjolto pdssdcfs df Ydzèf. Lfrjdmjolto, so f tftdm cf idmdlhoto bfr nlbornfr df tftdm cf Cnärnf, pfcorä advor uj fu jdns mdlëdjoltf(s) cf Cnärnf lèf mdlëdcfs lf Ydzèf, nlvorsdjolto, pfcorä advor cupmnhdëèf ld pdssdkoj cuj mdlëdjoltf (tftdm (tftdm cf idmdlhoto supornfr df tftdm cf Cnärnf). Curdlto f oxorhêhnf ohfløjnhf, sèf omdifrdcfs pornfcnhdjolto idmdlhotos, kordmjolto tfcfs fs josos, hfj cupmd bnldmncdco7 hflbornr ds pdssdkols cf Cnärnf df Ydzèf0 vornbnhdr d sntudëèf cd ojprosd. Ufr nssf maos hadjdj idmdlhotos jolsdns co vornbnhdëèf. vornbnhdëèf.

DUMNHDËÈF 49 Hflsncordlcf f oxojpmf cd dpmnhdëèf 49, protolco-so d dprosoltdëèf cf idmdlhoto co vornbnhdëèf co G. Hdstrf, oj 84 co Gdlonrf co L. Bømnf Hfltds Cîintfs Hrîcntfs Xdmcfs Covocfros Hrocfros 4 9 8 3 ? 2 ; 1 > 45 44 49 48

Hdnxd Hdpntdm Copøsntfs å Frcoj Oqunpdjoltf Dcjnlnstrdtnvf Dcjnlnstrdtnvf Futrfs Hrocfros Bfrloh. o Xorv. co 8·s. Oqunpdjoltf co Srdlspfrto Hfjprds Hustfs Bnldlhonrfs Bfrlohocfros h/h Bfrloh. - Sêtumfs d Udkdr Rolcds Urfvontfs Bnldlhonrfs Sftdm ...........................

4 ?94 ?55D`z 4 983 355D`z 4 ?55 555D`z 4 555 555D`z 411 ?55D`z 495 555D`z 495 555D`z 895 555D`z 89 355D`z 355 555D`z 453 ?55D`z 4 ?55D`z 84 ?55D`z 84 ?55D`z 84 ?55D`z 94 ?55D`z 2 555D`z 8 884 355D`z 8 884 355D`z

91> 455D`z 4 ?55 555D`z 144 ?55D`z 495 555D`z 955 555D`z 89 355D`z 355 555D`z 453 ?55D`z 4 ?55D`z

4 ;?> 555D`z

84 ?55D`z 94 ?55D`z 2 555D`z 4 ;?> 555D`z


Hfstd Uoronrd

Osto oxojpmf porjnto-lfs d hflstdtdëèf cd trnpmd nkudmcdco7 Xfjd cfs tftdns cf cîintf : Xfjd cfs tftdns cf hrîcntf : Xfjd cf tftdm cf Cnärnf Hflgultdjolto hfj f idmdlhoto cf Ydzèf Kordm covoj omdifrdr-so idmdlhotos cfs Ydzÿos Duxnmndros cds hfltds hfmohtnvds. Lostos idmdlhotos lèf so vornbnhd d trnpmd nkudmcdco hdrdhtorêstnhd cf Ydzèf Kordm (sfjd cfs tftdns cf cîintf : sfjd cfs tftdns cf hrîcntf : sfjd cf tftdm cf Cnärnf). Ufrîj, sdiojfs quo tfcd d njpfrtélhnd quo î movdcd d cîintf fu d hrîcntf co ujd cds hfltds cnvnsnflärnds, robmohto-so lf cîintf, rospohtnvdjolto hrîcntf, cd hfltd hfmohtnvd hfrrospflcolto0 oltèf, ds sfjds cfs tftdns ( d cîintf o hrîcntf) o cfs sdmcfs cf idmdlhoto cfs rdzÿos ospohndns cujd hfltd hfmohtnvd covoj lohossdrndjolto hfnlhncnr hfj f tftdm cf cîintf, hrîcntf o sdmcf, rospohtnvdjolto cossd josjd hfltd hfmohtnvd, fstoltdcfs lf idmdlhoto cf Ydzèf Kordm. _j idmdlhoto î qudso uj idmdlëf0 dmnäs, hfjf f sou prøprnf lfjo sukoro, f idmdlhoto î uj idmdlëf poquolf, uj idmdlëf rosujncf o prfvnsørnf. Dprosoltdlcf fs sdmcfs co tfcds ds hfltds, f idmdlhoto porjnto-lfs bdzor ujd ncond, ojifrd dprfxnjdcd, cd sntudëèf cd ojprosd. Cnzojfs dprfxnjdcd, ujd voz quo fs sdmcfs co dmkujds hfltds pfcorèf lèf hfrrospflcor rnkfrfsdjolto å rodmncdco (pfr oxojpmf, lds hfltds idlhärnds tdmvoz dnlcd adgd d hflsncordr fs gurfs). Udrd so fitoroj nlcnhdëÿos oxdhtds î lohossärnf prfhocor å rokumdrnzdëèf cdquomds hfltds (mdlëdjoltfs co rokumdrnzdëèf fu co rohtnbnhdëèf), f quo dhfltoho kordmjolto dpolds lf bnj co hdcd oxorhêhnf ohfløjnhf. Copfns costd rokumdrnzdëèf pfco omdifrdr-so f hadjdcf idmdlhoto rohtnbnhdcf fu co nlvoltärnf, solcf haokdcf f jfjoltf co so dpurdroj fs rosumtdcfs. Dpøs fs mdlëdjoltfs co dpurdjoltf co rosumtdcfs fu co trdlsborçlhnd, pfcor-so-ä omdifrdr lfvf idmdlhoto, cosnkldcf pfr idmdlhoto bnldm fu co olhorrdjoltf, lf qudm tfcds ds hfltds co hustfs o co prfvontfs covorèf dpdrohor sdmcdcfs, nstf î, soj sdmcf. Hfj idso lf idmdlhoto bnldm fu co olhorrdjoltf, bdhnmjolto so omdifrd f idmdlëf co bnj co oxorhêhnf, idstdlcf hflsncordr ds hfltds quo ovncolhnoj sdmcfs, o sø ossds, dprosoltdlcf-ds lf cnspfsntnvf cf idmdlëf, copfns co rodkrupdr o frcoldr ds hfltds cf dhtnvf sokulcf f sou krdu cohrosholto co oxnkninmncdco. D torjnldr pfcojfs cnzor quo d cnborolëd oltro f idmdlëf o f idmdlhoto rosnco lf bdhtf co osto hfjproolcor lèf sø fs sdmcfs, hfjf tdjiîj ds dhujumdëÿos d cîintf o d hrîcntf cds hfltds, olqudltf quo dquomo so hfjpÿo dpolds co sdmcfs.

DUMNHDËÈF 48 F idmdlhoto bnldm cd Xfhnocdco Dmbd, X.D., roprosoltdvd oj 84 co Cozojirf co L, fs sokunltos vdmfros7 Bømnf

4 9 8 3 ? 2 ;

Hfltds

Hdpntdm Hdnxd Copøsntfs å Frcoj Hfjprds Bfrlohnjoltfs o Xorv. 8·s. Jorhdcfrnds Bfrlohocfros h/h

Cîintfs

23? >55D`z 1;2 ;55D`z 392 155D`z 12 >55D`z >98 155D`z 9>? 155D`z

Hrîcntfs

355 555D`z 295 355D`z 2>1 >55D`z 392 155D`z 12 >55D`z 2>2 555D`z 3;5 155D`z

Xdmcfs Covocfros

Hrocfros 355 555D`z

9? ?55D`z 4;; 155D`z

99; 155D`z 4;? 555D`z


Hfstd Uoronrd

1 > 45 44 49 48 43 4? 42 4; 41 4> 95

Hmnoltos h/h Rolcds Njpfstfs Hmnoltos - Sêtumfs d Yohoior Hustfs hfj f Uossfdm Bfrloh. - Sêtumfs d Udkdr Oqunpdjoltf Dcjnlnstrdtnvf Dcjnlnstrdtnvf Futrfs Covocfros Futrfs Hustfs Fpordhnfldns Hustfs Bnldlhonrfs Urfvontfs Bnldlhonrfs Yosorvds Yosumtdcfs Sftdm ...................

?92 ?55D`z >2; 255D`z 88 355D`z 9;3 855D`z >1 255D`z 1? 955D`z 35 555D`z 35 >55D`z 9? 555D`z ;9 ?55D`z 25 255D`z 4 38> 955D`z 2 >4> ;55D`z

8?3 355D`z >2; 255D`z 88 355D`z 4?5 555D`z >1 255D`z 439 855D`z 3 555D`z 99 ;55D`z 9? 555D`z ;9 ?55D`z 25 255D`z 92 855D`z 4 ?29 ?55D`z 2 >4> ;55D`z

4;9 455D`z

493 855D`z ?; 455D`z 82 555D`z 41 955D`z

;14 ;55D`z

92 855D`z 498 855D`z ;14 ;55D`z

Urotolco-so d dprosoltdëèf dprosoltdëèf cf idmdlëf bnldm, hmdssnbnhdë hmdssnbnhdëèf, èf, lf cnspfsntnvf afrnzfltdm. afrnzfltdm. Yosfmuëèf7 Idmdlëf cd Xfh. Dmbd, X.D. DHSNRF Dhtnvfs lèf hfrroltos Njfinmnzdëÿos Hfrpørods

Oqunp. Dcjnlnstr. Dhtnvfs hfrroltos

Futrfs Covocfros Oxnstçlhnds Jorhdcfrnds Hfltds d Yohoior Hmnoltos h/h Hmnoltos ‘ Sêt. Yoh. Cnspflninmncdcos Hdnxd Copøsntfs å Frcoj Sftdm cf Dhtnvf

41 955D`z

oj 94/49/L HDUNSDM UYØUYNF O UDXXNRF

HDUNSDM UYØUYNF Hdpntdm 82 555D`z Yosorvds Yosumtdcfs cf Oxorh. 843 255D`z

355 555D`z 92 855D`z

392 855D`z + 498 855D`z

Udssnvf Hfrrolto

4;9 455D`z 493 855D`z 9? ?55D`z 4;; 155D`z

99; 155D`z Hfltds d Udkdr Bfrlohocfros Bfrlohocfro s h/h Bfrloh.Sêt. Bfrloh.Sêt . d Udkdr

958 855D`z Sftdm Hdpntdm Urøprnf ;14 ;55D`z O Udssnvf

4;? 555D`z ?; 455D`z

989 455D`z

;14 ;55D`z

XNXSOJDX HFLSDINMÊXSNHFX XNXSOJDX CO HFLSDX F vfmujo o d ldturozd cds hfltds d hrndr lds ojprosds, ostèf nltnjdjolto mnkdcfs, quor hfj d prøprnd cnjolsèf cd ojprosd, quor hfj f tnpf co nlbfrjdëèf quo so cosogd fitor o f krdu co pfrjolfros quo so protolcd. Oj hdcd ojprosd ds hfltds lèf covoj sor hflsncordcds nsfmdcds, pomf hflträrnf, covoj ostdr romdhnfldcds oltro sn co bfrjd d hflstntuêroj uj hflgultf hforolto. _j snstojd co 23 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

hfltds î, pfns, uj hflgultf frkdlnzdcf costds co jfcf d quo omds jdltoladj ujd hortd hforçlhnd o mnkdëèf oltro sn. Ld drtnhumdëèf cds hfltds aä d hflsncordr fs sokunltos snstojds7 -

-

Xnstojds Jflnstds, Jflnstds, qudlcf d hfltdinmncdco cds ojprosds hfjproolco uj sø hflgultf co mnvrfs, uj sø Ydzèf Kordm, fu sogd, ds hfltdinmncdcos oxtorld o nltorld ostèf roulncds. jflnsjf cnz-so nlcnvnsf, nlcnvnsf, rdcnhdm fu purf qudlcf purf qudlcf ds hfltds têpnhds cd hfltdinmncdco nltorld fu co oxpmfrdëèf (fu co jfvnjoltfs nltorlfs) bnkurdj lf Ydzèf Kordm d pdr co tfcds ds hfltds0 cnz-so cnvnsf qudlcf cnvnsf qudlcf dquomds hfltds dpdrohoj roprosoltdcds lf Ydzèf Kordm pfr ujd hfltd fu pfuhds hfltds, pfr sud voz coscfirdcd(s) o cosolvfmvncd(s) lds hfltds hfrrospflcoltos å dhtnvncdco nltorld, dtrdvîs co uj hflgultf prøprnf, ojifrd suifrcnldcf, co mnvrfs. Xnstojds Cudmnstds, Cudmnstds, bfrjdcds pfr cuds hfltdinmncdcos dutølfjds ojifrd jutudjolto suisncndcds - d cfs jfvnjoltfs hfj f oxtornfr (hfltdinmncdco oxtorld fu mokdm) o d cfs jfvnjoltfs nltorlfs (hfltdinmncdco nltorld fu dldmêtnhd co oxpmfrdëèf).

F snstojd cudmnstd cosnkld-so pfr cupmf hfltdinmêstnhf hfltdinmêstnhf, qudlcf oxnstoj cuds hfltdinmncdcos hmdrdjolto sopdrdcds, djids rodmnzävons pomf jîtfcf cnkräbnhf0 d hfltdinmnzdëèf pfr pdrtncds cfirdcds cds fpordëÿos nltorlds firnkd d hrndr jdnfr fu jolfr l÷jorf co hfltds co hfltrdpdrtncd d quo tdjiîj so cä f lfjo co hfltds robmohtncds (î lostds hfltds quo so oxohutdj fs mdlëdjoltfs quo, co hflträrnf, so torndj co bdzor lds hfrrospflcoltos hfltds co hfltdinmncdco kordm, cdcf quo ds hfltds costd ÷mtnjd lds hfrrospflcoltos hfltds co hfltdinmncdco kordm, cdcf quo ds hfltds costd ÷mtnjd lulhd sèf cointdcds loj hrocntdcds pfr hfltrdpdrtncd cds hfltds cd hfltdinmncdco hfltdinmncdco dldmêtnhd co oxpmfrdëèf). oxpmfrdëèf). F snstojd cudmnstd cnz-so cupmf jnstf qudlcf jnstf qudlcf d pdrto cd hfltdinmncdco hfrrospflcolto dfs dpurdjoltfs nltorlfs î oxohutdcd dtrdvîs co roknstfs oxtrdcnkräbnhfs0 pfrtdltf, lèf so bdz pfr pdrtncds cfirdcds, jds pfr jonf co jdpds, lèf advolcf lohossncdco co pór cuds vozos oj costdquo f josjf jfltdlto. Yosujnlcf f quo dltornfrjolto bfn cntf, tojfs7 d) Xnstojds Jflnstds Xnstojd ÷lnhf nlcnvnsf Xnstojd ÷lnhf cnvnsf i) Xnstojds Cudmnstds Xnstojd cupmf hfltdinmêstnhf hfltdinmêstnhf Xnstojd cupmf jnstf Xø dtrdvîs cf ostucf cd hfltdinmncdco dldmêtnhd co oxpmfrdëèf sorä pfssêvom d hfjproolsèf tftdm (bfrjd, mnkdëÿos o njpmnhdëÿos) cfs roborncfs snstojds co hfltds. Osto dssultf vfmtdrä d sor ostucdcf lf pfltf 3.45. Hfltds cd hmdsso > (hfltdinmncdco dldmêtnhd). dldmêtnhd).

XNXSOJDX CO HFFYCOLDËÈF Fs roknstfs oj quo so mdlëdj fs bdhtfs pdtrnjflndns hflstntuoj, oltro sn, hflgultfs frcoldcfs, quo so colfjnldj snstojds co hffrcoldëèf. Oltro fs värnfs snstojds co hffrcoldëèf oxnstoltos, î usudm robornroj-so fs sokunltos7 2? Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

XNXSOJD HMÄXXNHF Ds fpordëÿos fu dhfltohnjoltfs quo prfvfhdj vdrndëÿos pdtrnjflndns roknstdj-so, dldmntnhdjolto, dldmntnhdjolto, pfr frcoj co cdtds, lf Cnärnf o pfr frcoj co hfltds, lf Ydzèf. F prnjonrf î uj roknstf hrflfmøknhf0 f sokulcf, uj roknstf snstojätnhf. Uornfcnhdjolto, pdrd hflborçlhnd (hfltrfmf) cds pdssdkols cf Cnärnf pdrd f Ydzèf, omdifrdjso idmdlhotos. Fs sdmcfs dprosoltdcfs lds hfltds cf Ydzèf, copfns cds rohtnbnhdëÿos lohossärnds, lohossärnds, sèf omojoltfs cf idmdlëf (qudcrf cd sntudëèf pdtrnjflndm). Dposdr cf sou rocuzncf nltorosso prätnhf, osto snstojd toj ujd njpfrtélhnd bulcdjoltdm pdrd d jotfcfmfknd cf olsnlf cd hfltdinmncdco.

OXT_OJD CF XNXSOJD HMÄXXNHF D ropotnëèf co hortds fpordëÿos o d lohossncdco cd cnvnsèf co trdidmaf, oltro futrds rdzÿos, frnknldrdj dmtordëÿos lf snstojd hmässnhf dträs suhnltdjolto coshrntf. Lf snstojd hmässnhf ovfmuêcf, d ropotnëèf cds fpordëÿos co hdnxd - rohoinjoltfs o pdkdjoltfs - dhflsomafu d hrndëèf co uj cnärnf ÷lnhf pdrd ostds fpordëÿos o uj futrf cnärnf pdrd ds rostdltos fpordëÿos - cnärnf co fpordëÿos cnvorsds fu duxnmndr. D rovomdëèf costos cnärnfs î dldmêtnhd, jds f cnärnf kordm, flco so rosujo pornfcnhdjolto kordmjolto lf bnj co hdcd jçs - f jfvnjoltf cdquomos, î co rovomdëèf snltîtnhd. Tudltf df rdzèf, d oxnstçlhnd co hfltds hfmohtnvds o co hfltds omojoltdros fu suihfltds, boz dcfptdr uj rdzèf prnlhnpdm fu kordm, dpolds pdrd ds prnjonrds, o värnfs rdzÿos cnvnsnflärnfs pdrd ds sokulcds.

OXT_OJD CF XNXSOJD CNÄYNF-YDWÈF XNXSOJD HOLSYDMNWDCFY Osto snstojd cornvd cnrohtdjolto cd ovfmuëèf cf snstojd hmässnhf, hfj d dcfpëèf co uj cnärnf ospohndm pdrd hdcd hflgultf co fpordëÿos co ldturozd ncçltnhd o co krdlco broquçlhnd cnärnfs cnvnsnflärnfs - flco ds fpordëÿos sèf roknstdcds cnärnd o dldmntnhdjolto. Uornfcnhdjolto, obohtud-so f mdlëdjoltf rosujf cfs jfvnjoltfs roknstdcfs lfs cnvorsfs cnärnfs cnvnsnflärnfs, luj cnärnf snltîtnhf. Udrdmomdjolto, hfj fs cnärnfs cnvnsnflärnfs, jfvnjoltdj-so jfvnjoltdj-so rdzÿos duxnmndros, o pdrtnr cfs qudns so obohtud f mdlëdjoltf rosujf. Hfjf oxojpmf co cnärnfs cnvnsnflärnfs pfcojfs hntdr7 22 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

Cnärnf co Hdnxd - flco so roknstdj tfcfs fs rohoinjoltfs o pdkdjoltfs. Cnärnfs co Idlhfs - pdrd roknstf cf jfvnjoltf idlhärnf. Oxhoptudj-so fs copøsntfs o movdltdjoltfs pdrd robfrëf cd Hdnxd, so ostos jfvnjoltfs bfroj roknstdcfs lf Cnärnf co Hdnxd. Cnärnf co Hfjprds d Hrîcntf - roknstd tfcds ds dqunsnëÿos d hrîcntf, pomd ojprosd. Ds dqunsnëÿos d prfltf pdkdjoltf sèf roknstdcds lf Cnärnf co Hdnxd fu Idlhfs. Cnärnf co Rolcds d Hrîcntf - roknstd fs jfvnjoltfs co Rolcds obohtudcds pomd ojprosd, d hrîcntf. Oxhoptudj-so ds volcds d cnlaonrf, vnstf soroj roknstdcds lf Hdnxd. Fpordëÿos Cnvorsds - tçj hdrähtor rosncudm, nstf î, roknstd ds fpordëÿos quo pomd sud ldturozd lèf pfssdj sor jfvnjoltdcds oj qudmquor cfs rostdltos cnärnfs. Futrfs so pfcorndj hntdr, hfjf pfr oxojpmf7 motrds d rohoior0 motrds d pdkdr0 oth.. D sud hrndëèf copolco cds hdrdhtorêstnhds o lohossncdcos cd ojprosd, ioj hfjf cd sud cnjolsèf o frkdlnzdëèf hfltdinmêstnhd. F snstojd holtrdmnzdcfr î, ld prätnhd, f snstojd jdns utnmnzdcf, vnstf quo porjnto ujd krdlco cnvnsèf cf trdidmaf hfltdinmêstnhf, hfltrdrndjolto df quo dhfltoho hfj f snstojd hmässnhf f josjf hfj f Cnärnf-Ydzèf. Dprosoltd hfltucf uj krdlco nlhflvolnolto7 î quo ujd josjd fpordëèf pfcorä sor roknstdcd oj jdns co uj cnärnf cnvnsnflärnf, so f éjintf costos ÷mtnjfs lèf bfr cobnlncf hfj hmdrozd o prohnsèf subnhnoltos. Hfjf oxojpmf pfcojfs hntdr f hdsf cuj copøsntf luj idlhf quo lujd ojprosd quo utnmnzd fs cnärnfs co Hdnxd, o co Idlhfs pfcorä mdlëdr lf Hdnxd, pfrquo î ujd sdêcd costo o lfs Idlhfs pfrquo î ujd oltrdcd lfs copøsntfs. Cdcd d krdlco dpmnhdëèf ld prätnhd cf snstojd holtrdmnzdcfr, nrojfs dprosoltdr uj oxojpmf oxpmnhdtnvf.

LFYJDMNWDËÈF HFLSDINMÊXSNHD F UKH NLSYFC_ËÈF D hfltdinmncdco hfjf prfhossf co rohfmad, dlämnso, roknstf o nltorprotdëèf co tucf f quo dbohtd d rnquozd cds ulncdcos ohfløjnhds î, soj c÷vncd, uj cfs jdns pfcorfsfs - solèf josjf f jdnfr - supfrtos co nlbfrjdëèf pdrd d kostèf. Ds nlbfrjdëÿos prostdcds pomd hfltdinmncdco umtrdpdssdj, oj mdrkd oshdmd, f éjintf cd ojprosd o cfs sous jdns cnrohtfs hfmdifrdcfros, rovostnlcf nltorosso pdrd uj vdstf hflgultf co utnmnzdcfros (hrocfros, bnldlhndcfros, bnshf, ostdtêstnhds ldhnfldns o sohtfrndns, oth.). Xolcf dssnj, sorä jnstor quo ds nlbfrjdëÿos hfltdinmêstnhds sogdj fitncds d pdrtnr co jîtfcfs o prfhocnjoltfs hfjujjolto hflaohncfs o dhontos, co bfrjd d quo so omdifroj omojoltfs sushoptêvons sushoptêvons co nltorprotdëèf o hfjpdrävons hfj fs co futrds ulncdcos. Sdm lohossncdco oxnko d dcfpëèf co ujd jotfcfmfknd sojomadlto ld rohfmad o trdtdjoltf cfs cdcfs, soj f quo d hfjpdtninmncdco cds nlbfrjdëÿos fitncds sorä hfmfhdcd oj hdusd. Cnrojfs oltèf quo sorä lohossärnf cobnlnr uj hflgultf co prnlhêpnfs o hrntîrnfs d soroj ulnbfrjojolto sokuncfs pomds cnvorsds ulncdcos ohfløjnhds ld oxohuëèf co sud hfltdinmncdco. Losto soltncf, covorèf cobnlnr-so rokrds lf quo rospontd å lfjolhmdturd cds 2; Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

hfltds, df sou éjintf o jfvnjoltdëèf, ås rokrds co vdmfrnzdëèf cfs omojoltfs, å cotorjnldëèf cfs rosumtdcfs o å omdifrdëèf o dprosoltdëèf cds cojflstrdëÿos bnldlhonrds. bnldlhonrds. Fu sogd, d lfrjdmnzdëèf hfltdinmêstnhd hflsnsto ld cobnlnëèf co uj hflgultf co rokrds o prnlhêpnfs quo vnsoj7 Omdifrdëèf co uj qudcrf co hfltds quo covdj sor sokuncds pomds ulncdcos ohfløjnhds0 ohfløjnhds0 Cobnlnëèf cf hflto÷cf, rokrds co jfvnjoltdëèf o drtnhumdëèf cds hfltds cobnlncds lf qudcrf nlcnhdcf oj d)0 Hflhopëèf co jdpds-jfcomf pdrd ds cojflstrdëÿos bnldlhonrds cobnlncds pdrd ds ulncdcos ohfløjnhds0 Cobnlnëèf cfs prnlhêpnfs hfltdinmêstnhfs o cfs hrntîrnfs vdmfrnjîtrnhfs quo covdj sor sokuncfs ld hfltdinmncdco cds cnvorsds oltncdcos olvfmvncds. Oj sêltoso, lfrjdmnzdr, hflsnsto oj hrndr ujd jotfcfmfknd hfjuj, d sor sokuncd pomds ulncdcos ohfløjnhds vnsdlcf, bulcdjoltdmjolto, d hfjpdtninmncdco cds nlbfrjdëÿos nltorulncdcos, d ulnvorsdmncdco cfs cdcfs rohfmancfs o d sud hfjproolsninmncdco pomfs cnvorsfs dkoltos ohfløjnhfs.

RDLSDKOLX CD LFYJDMNWDËÈF HFLSDINMÊXSNHD Nmustrdrojfs osto pfltf hfj d lftd prodjiumdr cf dltoprfgohtf co lfrjdmnzdëèf, cf Jnlnstîrnf cds Bnldlëds7 Ds vdltdkols quo so dtrniuoj å dcfpëèf co ujd lfrjdmnzdëèf hfltdinmêstnhd sntudj-so oj värnfs pmdlfs, cosnkldcdjolto7 cd ojprosd7 d lfrjdmnzdëèf, ld jocncd oj quo so dssoltdr lujd pmdlnbnhdëèf ioj dhonto o hflhoincd, advorä lohossdrndjolto co sor ÷tnm ås ojprosds. Ostds vnrèf d hfmaor ds vdltdkols co pdssdr d cnspfr co ostdtêstnhds co sohtfr quo jfstrdrèf d sud pfsnëèf romdtnvd. Nssf nlholtnvd quoj, hfmfhdcf oj sntudëèf jdns cosbdvfrävom, tolad co prfhocor d rovnsÿos o dmtordëÿos pdrd jomafrdr d sud pfsnëèf o prfcutnvncdco0 p rfcutnvncdco0 cd prfbnssèf co tîhlnhf co hfltdinmncdco quo pdssd dssnj d cnspfr co uj høcnkf co rokrds o prfhocnjoltfs0 cd cncähtnhd o f cd pocdkfknd. D lfrjdmnzdëèf pfco prfpfrhnfldr frnoltdëÿos jolfs cnshutêvons, ovntdlcf porcds co osbfrëfs oj «coshfiortds gä coshfiortds°, trdlsbornlcf d olorknd cossos osbfrëfs pdrd d hrêtnhd d rojfcomdëèf pfstornfr cds lfrjdmnzdëÿos obohtudcds obohtudcds lf quo ostds hdrohoj co hfrrohëÿos0 cd dlämnso jdhrf ojprosdrndm, pdrd d qudm so pdssd d hfltdr hfj fs hrntîrnfs ldturdmjolto jdns vämncfs, prfhocnjoltfs jdns hflvolnoltos, cdcfs jdns oxdhtfs, torjnlfmfknd ulnbfrjo, dkrokdëÿos jolfs orrdcds, bdvfroholcf-so ostdtêstnhds sohtfrndns, ldhnfldns o pfssninmntdlcf-so uj jomafr hflaohnjoltf cd ohflfjnd ldhnfldm. Ds oltncdcos fbnhndns o fs prøprnfs ojprosärnfs cnspfrndj dssnj co jdns hfrrohtfs nlstrujoltfs co dlämnso o provnsèf0 cd trniutdëèf quo dssoltdrnd oj prfhocnjoltfs jdns frtfcfxfs o hortonrfs, pfssninmntdlcf-so dssnj, uj jdns bähnm hfltrfmf cfs omojoltfs quo sorvoj co idso df ostdiomohnjoltf cd trniutdëèf cds ojprosds. Xèf nlhfltostdcds ds vdltdkols roborncds, «lf oltdltf, covor-so-ä tor prosolto quo qudltf jdnfr bfr f hdjpf co dpmnhdëèf cd lfrjdmnzdëèf, jdns kordns torèf co sor ds rokrds o prnlhêpnfs quo so ostdiomohoj. Ufr oxojpmf, oj romdëèf å hfltdinmncdco nltorld, î utøpnhf polsdr quo pfcojfs olhfltrdr ujd rohontd ÷lnhd quo snrvd pdrd tfcds ds ojprosds co uj 21 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

pdês, pdrd uj idlhf o pdrd ujd hdsd dkrêhfmd, uj hfjorhndlto o ujd jotdmfjohélnhd, uj ostdmonrf o ujd ojprosd co poshd. Dssnj, lèf pdroho quo d lfrjdmnzdëèf hfltdinmêstnhd pfssd umtrdpdssdr, hfj hortf pfrjolfr, f éjintf sohtfrndm, ojifrd pfssdj o covdj oxnstnr, pmdlfs co hfltds o rokrds ulnbfrjos d lêvom ldhnfldm quo snrvdj co lfrjds frnoltdcfrds ås lfrjdmnzdëÿos sohtfrndns°. Udum Mdusom roboro «d omdifrdëèf co ujd cfutrnld, d cobnlnëèf co prnlhêpnfs quo toladj uj vdmfr tèf kordm qudltf pfssêvom, bdhnmntd d bfrjdëèf o f dporbonëfdjoltf co hfmdifrdcfros co hfltdinmncdco0 omd tojpord d tolcçlhnd ldturdm pdrd d dmtordëèf co jîtfcfs mnkdcfs ås jutdëÿos co possfds o pfr hflsoquçlhnd bdhnmntd ds hfjpdrdëÿos co rosumtdcfs lf tojpf0 omd bdvfroho ds hfjpdrdëÿos lf ospdëf oltro ojprosds quo dprosoltdj dldmfknds subnhnoltos. Uomf hflträrnf, so d prfhurd cd ulnbfrjncdco î movdcd cojdsndcf mflko, drrnshd-so hfjprfjotor d dcdptdëèf cd hfltdinmncdco ås hdrdhtorêstnhds o ås lohossncdcos nlcnvncudns cds ojprosds. Cdê d fpfsnëèf quo kordmjolto so jdlnbostd lfs jonfs pdtrfldns qudltf å lfrjdmnzdëèf pomd vnd mokdm o sfirotucf qudlcf so trdtd co hfltdinmncdco hfltdinmncdco dldmêtnhd°. Oj sêltoso, solcf d lfrjdmnzdëèf hfltdinmêstnhd krdlcojolto vdltdgfsd oj tfcfs fs cfjêlnfs - cf roknstf, cd dlämnso, cf ostucf - hfjpfrtd oj sn uj krdlco nlhflvolnolto, quo î f pfcor sor oxhossnvd. Cfutrd bfrjd, d lfrjdmnzdëèf pdroho-lfs vdltdgfsd, dtî df pfltf oj quo pfssd sor dpmnhdcd ld ojprosd, solcf njprdtnhävom qudlcf lèf so dcdpto äs hdrdhtorêstnhds o lohossncdcos rodns cds ulncdcos ohfløjnhds lfs dspohtfs quo so prfpflad ulnbfrjnzdr.

D LFYJDMNWDËÈF HFLSDINMÊXSNHD OJ DLKFMD Dtî juntf roholtojolto sø oj cfns sohtfros co dhtnvncdco - idlhärnf o sokurdcfr - so olhfltrdvd lfrjdmnzdëèf hfltdinmêstnhd njpfstd pfr mon. Co bdhtf, ds ojprosds costo rdjf ordj firnkdcds d utnmnzdr f qudcrf co hfltds, ds rokrds co hfltdinmnzdëèf, fs hrntîrnfs co dpurdjoltf co rosumtdcfs o d puimnhdr fs sous idmdlëfs o hfltds co rosumtdcfs co dhfrcf hfj pmdlfs lfrjdmnzdcfs l frjdmnzdcfs.. Oltrotdltf, oj 4>1> bfn puimnhdcf f Cohrotf l.µ ;5/1>, co 98 co Cozojirf, quo cnshnpmnldvd o adrjflnzdvd ds hfltdinmncdcos cds ojprosds lèf bnldlhonrds o quo vnkfrfu dtî bnldm co 9554, lf oltdltf d ovfmuëèf ohfløjnhd bnldlhonrd o d lohossncdco co njpmojoltdr cnshnpmnlds co hmdssnbnhdëèf nltorldhnfldns boz hfj quo d oltrdcd cf Cohrotf 19/54, co 42 co Lfvojirf, vnosso d jucdr suistdlhndmjolto ds hflhopëÿos o cfutrnlds oxnstoltos dtî oltèf. Nltorossd tdjiîj romovdr quo lf dlf trdlsdhtf, Ufrtukdm dcfptfu tdjiîj ds NDXH hfjf bfltos cd hfltdinmncdco, bnhdlcf tfcdvnd dquîj cf UKH Dlkfmdlf, cosnkldcdjolto ld jdlutolëèf cds hmdssos co hfltds quo lf UKH so jucfu rdcnhdmjolto. Tuoj dhfjpdladsso fs idmdlëfs o hfltds co rosumtdcfs puimnhdcfs, dltornfros å lfrjdmnzdëèf co 4>1>, hflstdtdrnd cd dldrqund quo ronldvd7 ld dusçlhnd co lfrjds quo ostdiomohossoj d bfrjd quo dquomos covndj rovostnr lf quo rospontd å torjnlfmfknd cds hfltds o å bfrjd hfjf covndj sor frcoldcds, dfs hustfs quo covndj sor firnkdtfrndjolto roborncfs, omdifrdvdj-so dquomos cfhujoltfs pdrd oshflcor d vorcdconrd sntudëèf pdtrnjflndm pdtrnjfln dm o rosumtdcfs0 rosumtdcf s0 ld dusçlhnd cd firnkdtfrnocdco, firnkdtfrn ocdco, dssnj hfjf cd pfssninmncdco pfssninm ncdco cd dcfpëèf co hrntîrnfs ulnbfrjos co dvdmndëèf cfs omojoltfs o hfjpfloltos pdtrnjflndns, dpdrohndj lfs idmdlëfs ocnbêhnfs quo vdmndj jnmadros co jnm D`z dvdmndcfs pfr njpfrtélhnds nrrnsørnds0 rohfrrnd-so d tfcd ujd sîrno co torjfs djiêkufs pdrd cosnkldr ds hfltds co bfrjd d quo ds possfds quo so coiruëdssoj sfiro d dlämnso cf idmdlëf so vndj njpfssninmntdcds co haokdr d hflhmusÿos0 pdrd cnjnlunr fs rosumtdcfs hrndvdj-so prfvnsÿos quo ldcd tnladj d vor 2> Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

hfj fs hustfs0 omdifrdvdj-so idmdlëfs cnboroltos pdrd d Dcjnlnstrdëèf, d Dssojimond Kordm, fs idlhfs, f bnshf.

F UMDLF KOYDM CO HFLSDINMNCDCO LFSD UYÎRND Ds jucdlëds fpordcds ld ohflfjnd d lêvom julcndm, o hflsoquolto kmfidmnzdëèf, cotorjnlfu quo ds sfhnocdcos jfcorlds tnvossoj co dcfptdr fs UHKD (prnlhêpnfs hfltdinmêstnhfs kordmjolto dhontos) nltorldhnfldns. Oj torjfs co hmdssnbnhdëèf co hfltds o ostruturd ds lfrjds NDXH (Nltorldtnfldm Dhhfultnk Xtdlcdrc Hfjjnto), d quo fs tîhlnhfs co hfltds pfrtukuosos dpomncdj co LNH (lfrjds nltorldhnfldns nltorldhnfldns co hfltdinmncdco, bfrdj dcfptdcds hfjf ”bfltos cd hfltdinmncdco‚. hfltdinmncdco‚.

Gä oj torjfs co c o lfjolhmdturd o/fu sojéltnhd, pfcornd tor ncf jdns dmîj, cosnkldcdjolto7 d) Ds «oxnstçlhnds° covndj cosnkldr-so «nlvoltärnfs° fu «dhtnvfs infmøknhfs°0 i) F «njfinmnzdcf nlhfrpørof° covnd d cosnkldr-so «dhtnvf nltdlkêvom°0 h) F «njfinmnzdcf hfrpørof° covnd d cosnkldr-so «dhtnvf bnxf tdlkêvom°0 c) Ds «prfvnsÿos (dhtnvf)° covndj cosnkldr-so «dgustdjoltfs°0 o) D torjnlfmfknd «ronltokrdëèf o djfrtnzdëèf° covnd sor suistntuêcd pomd torjnlfmfknd «coprohndëèf o djfrtnzdëèf°0 b) F hflhontf «hustfs o porcds° covnd sor pomf hflhontf «kdstfs°0 k) F hflhontf «prfvontfs o kdlafs° covnd sor suistntuêcf pomf hflhontf «rolcnjoltfs°0 a) D torjnlfmfknd «ropfsnëÿos co prfvnsÿos (dhtnvf)° covnd sor suistntuêcd pomd torjnlfmfknd «rovorsÿos co dgustdjoltfs°. Î hortf quo dpolds oj 9545, Ufrtukdm dcfptfu ostd torjnlfmfknd jdns oj hflsflélhnd hfj ds cosnkldëÿos nltorldhnfldns. Sfrldlcf-so firnkdtørnf pdrd cnvorsds oltncdcos, f Umdlf Kordm co Hfltdinmncdco lèf î co dpmnhdëèf kordm, gä quo pdrd ds ojprosds cf sohtfr bnldlhonrf, sokurdcfr o idlhärnf so hrndj pmdlfs co hfltdinmncdco ospohêbnhfs, df pdssf quo so dbdstdj oxprossdjolto dquomos quo, oxorholcf d têtumf nlcnvncudm ujd dhtnvncdco hfjorhndm, nlcustrndm fu dkrêhfmd, lèf rodmnzoj uj vfmujo co lokøhnfs jîcnf lfs ÷mtnjfs trçs dlfs supornfr d ;5 _HB³s. Udrd d jdnfr pdrto cds ojprosds dirdlkncds, f Umdlf Kordm co Hfltdinmncdco jfstrd-so, dmnäs, subnhnoltojolto bmoxêvom, quor lf soltncf co pfssninmntdr coscfirdjoltfs, quor covncf df bdhtf co d sud dpmnhdëèf so rostrnlknr oj bulëèf cds sntudëÿos hflhrotds co hdcd ojprosd, oj quo krdlco pdrto cds hfltds o cds lftds cf dloxf pfcorä sor cnspolsdcd.

COHYOSF L.· 19/54 CO 42 CO LFROJIYF UKH DLKFMDLF HFLXOMAF CO JNLNXSYFX Bdho å hrosholto kmfidmnzdëèf cd ohflfjnd julcndm o d lohossncdco co adrjflnzdr ds prätnhds mfhdns hfj ds nltorldhnfldns, dssujo-so hfj ospohndm romovélhnd d dprfvdëèf cf Umdlf Kordm co Hfltdinmncdco, oj dloxf df prosolto cnpmfjd. Lfs torjfs cds cnspfsnëÿos hfjinldcds cd dmêlod b) cf drtnkf 449.µ o cf drtnkf 448.µ djifs cd Mon Hflstntuhnfldm, f Kfvorlf cohrotd c ohrotd f sokunlto7 ;5 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

Drtnkf 4.µ - Î dprfvdcf f Umdlf Kordm co Hfltdinmncdco, Hfltdinmncdco, dloxf df prosolto cohrotf o quo como bdz pdrto nltokrdlto. Drt. 9.µ - F Umdlf Kordm co Hfltdinmncdco î firnkdtfrndjolto dpmnhävom ås Xfhnocdcos Hfjorhndns o Ojprosds U÷imnhds, quo7 4. Oxorëdj dhtnvncdcos oj Dlkfmd. 9. Oxorëdj dhtnvncdcos oj futrfs pdêsos jds quo toladj d rospohtnvd soco oj Dlkfmd. Drt. 8.µ - F Umdlf Kordm co Hfltdinmncdco lèf î dpmnhävom d oltncdcos quo oxorëdj dhtnvncdco pdrd d qudm ostogd provnstd d oxnstçlhnd co pmdlfs co hfltds ospohêbnhfs, lfjodcdjolto dhtnvncdco idlhärnd o sokurdcfrd o futrds quo buturdjolto voladj d ostdr sugontds d ncçltnhf roknjo. Drt. 3.µ - Bnhdj cnspolsdcfs cf cnspfstf lf l.µ 4 cf drtnkf 9.µ dquomos quo oxorëdj dhtnvncdco d têtumf nlcnvncudm. Drt. ?.µ - 4. D omdifrdëèf cd hfltdinmncdco cds oltncdcos d quoj sogd dpmnhävom f cnspfstf lf drtnkf 9 µ covorä fiocohor ås cnspfsnëÿos hflstdltos cf Umdlf Kordm co Hfltdinmncdco, f jdns tdrcdr, d pdrtnr cf prnjonrf oxorhêhnf ohfløjnhf hfj nlêhnf oj 4 co Gdlonrf co 9559. 9. Ds cojflstrdëÿos bnldlhonrds propdrdcds, oj fiocnçlhnd df Umdlf Kordm co Hfltdinmncdco, covorèf sor dssnldcds pfr hfltdinmnstds nlshrntfs ld Oltncdco Yoprosoltdtnvd cfs Hfltdinmnstds o cfs Uorntfs Hfltdinmnstds. Drt. 2.µ - Hfjpoto df Jnlnstrf cds Bnldlëds pdrd dmtordr, dtrdvîs co cohrotf oxohutnvf, fs sokunltos omojoltfs cf Umdlf Kordm co Hfltdinmncdco frd dprfvdcf7 lfjolhmdturd, høcnkf o hflto÷cf cds hfltds0 nltrfcuëèf co lfvds hfltds fu omnjnldëèf cds oxnstoltos. Drt. ;.µ - 4. Udrd f oxorhêhnf cds bulëÿos roborncds lf l÷jorf dltornfr pfcorä sor hflsumtdcd d Frcoj co Hfltdinmnstds o cfs Uorntfs Hfltdinmnstds d quoj hfjpoto d cobosd o f cosolvfmvnjoltf cd prfbnssèf prfbn ssèf co hfltdinmnstd oj Dlkfmd. Drt. 1.µ - 4. Ds c÷vncds c÷vn cds o fjnssÿos rosumtdltos cd nltorprotdëèf o dpmnhdëèf cf prosolto cohrotf sorèf rosfmvncds pfr cospdhaf c ospdhaf cf Jnlnstrf cds Bnldlëds. Drt. >.µ - Î rovfkdcd tfcd d moknsmdëèf quo hfltrdrno f cnspfstf lf prosolto cohrotf, cosnkldcdjolto f Cohrotf l.µ ;5/1>, co 98 co Cozojirf. Drt. 45.µ - Osto cohrotf oltrd oj vnkfr ld cdtd cd sud puimnhdëèf. Rnstf o dprfvdcf oj Hflsomaf co Jnlnstrfs, oj Mudlcd, dfs 45 co Dkfstf co 9555. Uuimnquo-so. F Urosncolto cd Yop÷imnhd, GFXÎ OC_DYCF CFX XDLSFX Fs hfjoltärnfs dhorhd cf UKH dlkfmdlf sorèf bontfs lf NN Sfjf costo Jdludm co Hfltdinmncdco

DMK_JDX LFSDX OJUÊYNHDX Udrd hfjpmojoltf cds difrcdkols cf ostucf cd hfltdinmncdco dträs olulhndcds, hflvîj robornr quo fs tîhlnhfs co hfltdinmncdco covorèf tor hflaohnjoltf prfbulcfs co tfcfs ostos omojoltfs cncähtnhfs. Lf oltdltf d vncd jfcorld vonf snjpmnbnhdr juntfs cfs prfhocnjoltfs toørnhfs olulhndcfs o afgo qudnsquor frkdlnzdëÿos ojprosdrndns pfssuoj borrdjoltds quo rospflcoj hdidmjolto dfs prnlhêpnfs olulhndcfs soj quo fs dhtfros toladj hflaohnjoltfs iäsnhfs co hfltdinmncdco. Fs prfkrdjds nlbfrjätnhfs, jdns vumkdrjolto hflaohncfs hfjf co ”sfbtwdro‚ dirdlkoj

prdtnhdjolto tfcds ds lohossncdcos o pfssuoj jonfs co ovntdr orrfs co roknstf fu mdlëdjoltfs. F ojprosärnf, qudlcf cf mdlëdjoltf cd ojprosd covorä ostucdr juntf ioj d bfrjd co frkdlnzdëèf nltorld co jdlonrd å sud oshfmad cf prfkrdjd ojprosdrndm sogd f jdns vortnhdm pfssêvom, cntf co futrd bfrjd dirdlgd f hfltrfmf cd jdnfr pdrto cds fpordëÿos fp ordëÿos cd ojprosd. Lf hdsf cds ojprosds prfcutnvds, covorä dirdlkor fs ntojs sokunltos7 ;4 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Hfstd Uoronrd

Hfltrfmf co oltrdcds co jdtîrnds prnjds fu jorhdcfrnds lfs drjdzols. Xdêcd cds jdtîrnds prnjds cf drjdzîj pdrd d prfcuëèf. Dhfjpdladjoltf Dhfjpdladjoltf cd prfcuëèf lfs värnfs ostäcnfs. Oltrdcd cfs prfcutfs dhdidcfs lf drjdzîj co prfcutfs bdirnhdcfs. Xdêcd cfs prfcutfs dhdidcfs pdrd fs pfstfs co volcd fu pdrd fs hmnoltos. Bdhturdëèf njocndtd cfs prfcutfs dfs hmnoltos. Hfltrfmf cds hfjprds o volcds sfi d øptnhd bnldlhonrd. Hfltrfmo cfs Yohursfs Aujdlfs Copdrtdjoltf Hfjorhndm o jdr`otnlk. Losto jfjoltf josjf lf jorhdcf dlkfmdlf oxnstoj juntfs prfkrdjds å cnspfsnëèf quo dirdlkoj tfcds ostds ärods o quo f ojprosärnf covorä oshfmaor co dhfrcf hfj ds suds lohossncdcos. Ld ärod cfs prfkrdjds co hfltdinmncdco, pdssf d olulhndr dmkuls bdhtfros ossolhndns pdrd quo d nlbfrjdtnzdëèf pfssd dpfndr d kostèf7 D bdhturdëèf cd ojprosd covorä sor nltokrdcd dutfjdtnhdjolto lds hfltds rospohtnvds dtrdvîs cf prfkrdjd co bdhturdëèf. F roknstf cds oltrdcds lf drjdzîj hfj bdhturd covorä tor trdtdjoltf sojomadlto. D kostèf cds hfltds hfrroltos co hmnoltos o bfrlohocfros covorä sor bontd pomf snstojd co cfhujoltfs oj diortf fu fpol ntoj. Oj torjfs frkdlnzdtnvfs aä dhëÿos quo pdroholcf cnspnhnolcds lèf f sèf. F quo nltorossd lèf î hfirdr fs sdmcfs co jfltdltos jdns omovdcfs, jds snj fs jdns dltnkfs. Fs kostfros trdcnhnfldns tçj d tolcçlhnd co dldmnsdr ds hfltds dtrdvîs cfs jfltdltos olvfmvncfs o lèf cd ncdco cfs sdmcfs. Covojfs tor oj hfltd quo aä sojpro ujd romdëèf cnrohtd oltro fs vdmfros co dqunsnëèf fu prfcuëèf o fs co volcds. Dssnj, cosco quo ds hflcnëÿos co hfjprd o co volcd sogdj snjnmdros, ds hfirdlëds robmohtnrèf sojpro lf tojpf ds lohossncdcos cfs pdkdjoltfs, sdmvdkudrcdlcf tfcdvnd lds ojprosds hfjorhndns o nlcustrndns fs vdmfros dbohtfs dfs stfh`s co jorhdcfrnds o co jdtîrnds-prnjds. jdtîrnds-prnjds. Oxnstoj sfmuëÿos co sfbtwdro lf jorhdcf dlkfmdlf quo hfiroj porbontdjolto ds lohossncdcos cds poquolds o jîcnds ojprosds. Ostfu d robornr-jo å Urnjdvord Xfbtwdro, Xdko Nlbfmfknd, UAH, XNKD cd Oxpdlcnlc÷strnd, snstojds oj _lnx, quo pfssuoj d oxpornçlhnd cf jorhdcf pfrtukuçs o ourfpou, jds quo oj torjfs co bdtf å jocncd lèf sorvoj nltokrdmjolto. Ufrquo coshflaohoj f UKH dlkfmdlf, fs høcnkfs cds hfltds sèf cnboroltos å oxhopëèf cds hmdssos ? o 1, solcf d dcdptdëèf cf pmdlf pfrtukuçs (XLH) pdrd f utnmnzdcfr juntf cnbêhnm pomfs dutfjdtnsjfs quo hfltojpmdj. Î lohossärnf pfr nssf quo f ojprosärnf dlkfmdlf tolad d dssossfrä-mf, possfd hfj hflaohnjoltfs hflaohnjoltfs cf UHK o quo hflstdto ds hfjpdtninmncdcos. hfjpdtninmncdcos. Sdjiîj lf hdpêtumf cfs njpfstfs, f pmdlf idso lèf toj oj hfltd d dhtudm bnshdmncdco dlkfmdld. Î jnlad hflvnhëèf quo ds quostÿos jdns njpfrtdltos ld ärod cd hfltdinmncdco so olhfltrdj dqun movdltdcds, co qudmquor bfrjd qudnsquor c÷vncds fu hfltrniutfs pdrd f jdludm pfcorèf sor olvndcds pdrd f jdnm hflstdlto costo cfhujoltf. Irovojolto nron tdjiîj cnspflninmnzdr f UHK dlkfmdlf dlftdcf lf Sfjf NN cf jdludm. Jdnd, Lfvojirf co 9548

INIMNFKYDBND Jdludm cf NUBOM UKH Dlkfmdlf Mon 19/54 co 42 Lfvojirf Hfltdinmncdco Bnldlhonrd Bnldlhonrd co Gfsî Y. Irdz Jdhadcf. Urätnhds co Hfltdinmncdco Bnldlhonrd co Dltølnf Ifrkos o futrfs. D oxojpmnbnhdëèf o dpmnhdëèf dpmnhdëèf cf UFH co Knm Borldlcos Uoronrd Lfrjds NDXH Yovnstds cfs SFH, cd FSFH pfrtukuosd p frtukuosd ;9 Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf N saombdfEkjdnm.hfj

Manual de Contabilidade Angolano Tomo I

Recommend Documents