EZAZ
Z->>>@ ACZCF@WNZNFQC KFASZQWKNH
ZCJJKÚF >. KFDBWENJKÚF ACH _WBASJQB & JBE_NÞÅN

>.>  Júak`b y fbegrc ach prbaujtb=  Z->>>@ Acscf`rnsnftc

Acscf`rnsnftc Kfaustrknh (pksbs y supcrdkjkcs) @rnfch Ncrbsbh

>.7  Fbegrc ac hn jbepnþån=  Jhcnf Zlcstcr ac Jbhbegkn Htan

Sgkjnjkúf= Jnhhc ;: F½ 3<-71, Qchëdbfb (30) > 4>?11;0 
4>?11;0  www.jhcnfslcstcr.jbe
www.jhcnfslcstcr.jbe  Gb`btî ‚ Jbhbegkn
Jbftnjtbs ac Cecr`cfjkn= JKZ_WB^SKE (30) > 7<<4?>7 Gb`btî ‚  Jbhbegkn
 Jbhbegkn
>.:  Ssb ach _rbaujtb= Hkepknabr acscf`rnsnftc gkbac`rnanghc pnrn tbab tkpb ac supcrdkjkcs y pksbs, cqukpbs, pctrúhcb y
ekfcrn c kfaustrkn cf `cfcrnh. _rbaujtb FB kfdhnenghc.

ZCJJKÚF 7. JBE_BZKJKÚF, KFDBWENJKÚF AC HBZ JBE_BFCFQCZ

Jbepbfcftc Wnf`b _brjcftnmc (%) F½ JNZ ‚

JNZ ‚ Jlcekjnh
 Jlcekjnh Ngstrnjts Zcrvkjc
N`cftc actcr`cftc > ->?% -
N`cftc sbhvcftc 1 -< % -
Nhjnhkfkznftc 8>% -
Zustnfjkns fb pchk`rbsns 0? ‚ <? % -

Jbepbfcftcs jbfskacrnabs jbeb scjrctb fb cs pbskghc rcvchnrhbs gnmb hbs tërekfbs ac BZLN 7; JDW >;74.3; y 7; JDW >;7<.7>. Hns fbrens ac
kfdbrenjkúf jbfdkacfjknh `bznf ac prkbrkana
p rkbrkana sbgrc hns fbrens ac kacftkdkjnjkúf ach prbaujtb. Tënsc Z@N >.1.>?.3.7.a

ZCJJKÚF :. KACFQKDKJNJKÚF AC _CHK@WBZ / FD_N 0?1 [ LEKZ KKK

Wcsuecf ac Cecr`cfjkn= Håqukab ac jbhbr vcrac dhubrcsjcftc, bhbr jnrnjtcråstkjb n gutkh, pucac jnusnr krrktnjkúf cf hn
pkch, bmbs y trnjtb rcspkrntbrkb, hbs vnpbrcs fb sc pucacf vcr.

FD_N 0?1= Kfdhnengkhkana (?)= _rbaujtb fb kfdhnenghc, Znhua (7)= Wkcs`bsb pnrn hn snhua, Wcnjtkvkana (?)= _rbaujtb
cstnghc, Wkcs`b cspcjkdkjb (NHJ)= _rbaujtb nhjnhkfb

LEKZ KKK= Znhua (7)= hcskúf ecfbr b tcepbrnh rcvcrskghc sbgrc tbab cf hn pkch Kfdhnengkhkana (?)= _rbaujtb fb kfdhnenghc,
_chk`rb Dåskjb (?)= Entcrknh cstnghc, fb rcnjjkbfn jbf n`un, pbhkecrkznjkúf, acsjbepbskjkúf b nutb rcnjjkúf, CC_= Stkhkznr
`ndns y `unftcs. Cf hu`nrcs jbfdkfnabs sc rcjbekcfan utkhkznr ensjnrkhhn jbftrn vnpbrcs.

SF= Fb nphkjn pbr scr eczjhn quåekjn

F½ JNZ= Fb nphkjn pbr scr eczjhn quåekjn

C
_chk`rb negkcftnh N= N`un y/b vkan njuîtkjn G= Nkrc J= ZuZuchb
chb
A= N`un, vkan njuîtkjn y nkrc C= N`un, vkan njuîtkjn y suchb
D= Zuchb y nkrc @= N`un y suchb B= Fb actcrekfnab

FD_N 0?1 
DCJLN AC N_WBGNJKÚF WCTKZKÚF Fb >1 LEKZ KKK _î`kfn >
 N`bstb 7 ac 7?>?  EZAZ Z->>> Acscf`rnsnftc Kfaustrknh
 

:.> Cdcjtbs ac cxpbskjkúf (Cdcjtbs pbtcfjknhcs pnrn hn snhua)

Cdcjtbs Zåftbens
Kflnhnjkúf Fb cs tbxkjb nh scr kfnhnab9 pcrb cvktc kflnhnr hbs vnpbrcs yn quc Enrcb y fnuscns
cstbs pucacf jnusnr hk`crn krrktnjkúf cf hns ecegrnfns
_kch Cxpbskjkúf prbhbf`nan pucac bjnskbfnr krrktnjkúf n hn pkch Krrktnjkúf b kfdhnenjkúf
Cdcjtbs Zåftbens
Bmbs _ucac jnusnr hk`crn krrktnjkúf Krrktnjkúf b kfdhnenjkúf
Kf`cstkúf _cqucþns jnftkanacs (nprbx jujlnrnan) pucac jnusnr abhbr Abhbr cf hn zbfn supcrkbr ach ngabecf
cstbenjnh y vbektb, kf`crkab cf `rnfacs jnftkanacs cs
hk crn
crnecf
ecftc
tc tbx
tbxkjb
kjb

ZCJJKÚF 1. ECAKANZ AC _WKECWBZ NS\KHKBZ

Kflnhnjkúf Wcebvcr n hn pcrsbfn ndcjtnan ach îrcn (lnjkn nkrc drcsjb).

_kch Wcebvcr ch entcrknh ac rbpn b chcecftbs jbftnekfnabs, hnvnr jbf n`un akrcjtn aurnftc >3 ekfutbs.
Bmbs Hnvc hbs bmbs jbf n`un akrcjtn aurnftc >3 ekfutbs
ekf utbs b sbhujkúf bdtîhekjn.
Kf`cstkúf Gnmb fkf`ufn jkrjufstnfjkn prbvbquc vbektb. Gusquc nskstcfjkn eëakjn.

Zk hbs såftbens pcrskstcf gusquc nskstcfjkn eëakjn kfecakntn. Fbtn pnrn hbs eëakjbs= Ch trntnekcftb pucac vnrknr sc`ýf
hns jbfakjkbfcs ac hn våjtken y jbfakjkbfcs cspcjådkjns ach kfjkacftc, trntnr skftbeîtkjnecftc. Cs njbfscmnghc hn
rcebjkúf y enfkpuhnjkúf ac hn rbpn y znpntbs jbftnekfnabs.

ZCJJKÚF 3. ECAKANZ CF JNZB AC KFJCFAKB

Cstc prbaujtb fb cs kfdhnenghc. Tcr scjjkúf :.

ZCJJKÚF 4. ECAKANZ CF JNZB AC TCWQKAB NJJKACFQNH

_rkecrb= Jbftcf`n ch hkqukab acrrnenab jbf entcrknhcs ngsbrgcftcs (nrcfn, tkcrrn, Ikt acrrnecs, entcrknhcs
ngsbrgcftcs) ac nvksb ach acrrnec. Zc`ufab= Chkekfc tban ducftc ac k`fkjkúf pnrn cvktnr jbrtbs. Wcjbmn ch entcrknh y
jbhúquchb cf uf jbftcfcabr pnrn su akspbskjkúf. Zk sc pcrektc rcnhkznr hnvnab n hn supcrdkjkc, jbf ngufanftc n`un
rcdrkc`uc lnstn chkekfnr ch sbgrnftc ach prbaujtb. _nrn fcutrnhkznr hn sbhujkúf jbf îjkabs aëgkhcs b sbhujkbfcs ac njkab
ducrtc akhukans cf n`un. Ch prbaujtb purb jnusn supcrdkjkcs rcsgnhbsns. Stkhkjc jnhznab ac jnujlb nftkacshkznftc.  
Qcrjcrb= Nkshë ch îrcn ac pchk`rb y rcstrkfmn hn cftrnan nh pcrsbfnh kffcjcsnrkb b acsprbtc`kab.

Fbtn= Zk ch acrrnec duc lnjkn ducftcs ac n`un b vkan fnturnh. Tcr scjjkúf >3 (KFDBWENJKBF WC@HNECFQNWKN).

DCJLN AC N_WBGNJKÚF WCTKZKÚF Fb >1 _î`kfn 7

 N`bstb 7 ac 7?>?  EZAZ Z->>> Acscf`rnsnftc Kfaustrknh
 

ZCJJKÚF 0. ENFCMB [ NHENJCFNEKCFQB

Enfkpuhnjkúf=  Stkhkznr skceprc prbtcjjkúf pcrsbfnh ecfjkbfnab cf LEKZ KKK Zcjjkúf :, enftcfcr cstrkjtns fbrens ac
lk`kcfc. Fb rccfvnsnr prbaujtb nh jbftcfcabr, vnyn utkhkznfab hb fcjcsnrkb.

Nhenjcfnekcftb=  hu`nrcs vcftkhnabs, drcsjbs y scjbs. Hbs rcjkpkcftcs acgcf cstnr nhcmnabs ach jnhbr. Acgcf cstnr
lcreëtkjnecftc jcrrnabs yn quc pucac kfkjknr snhkfkznjkúf cf hns tnpns. Fb nhenjcfnr jcrjn n entcrknhcs îjkabs yn quc

ch prbaujtb pucac pcracr su dufjkbfngkhkana. Zkceprc enftcfcr hbs jbftcfcabrcs kacftkdkjnabs.

ZCJJKÚF <. JBFQWBHCZ AC C\_BZKJKÚF [ _WBQCJJKÚF _CWZBFNH

Jbftrbhcs ac Kf`cfkcrån Zk Fb Cqukpbs ac _rbtcjjkúf pcrsbfnh Zk Fb

Tcftkhnjkúf @bb`hcs (`ndns pnrn quåekjbs)
Aujlns @unftcs pnrn quåekjbs
Hnvnbmbs Gbtns ac jnujlb
Qkcepbs ac cxpbskjkúf Bvcrnhh
Nkshnekcftb tcepbrnh Ensjnrkhhn ac rcspkrnjkúf

Enftcfcr cstrkjtns fbrens ac lk`kcfc pnrn hbs C__, ufn vcz sc utkhkjcf pucac hnvnrhbs jbf Z-::> Hkepknabr `crekjkan
pnrn hnvnr y acskfdcjtnr.

ZCJJKÚF ;. _WB_KCANACZ DÅZKJNZ [ ^SÅEKJNZ

Npnrkcfjkn Hkqukab trnshujkab

Jbhbr Tcrac Dhubrcsjcftc
Bhbr Jnrnjtcråstkjb n Gutkh
Acfskana >.?3  ‚ >.> `/je: (7?½J ?.0: nte)
_uftb ac kfdhnenjkúf Fb kfdhnenghc
pL nh >??% >7 ‚ >1
Zbhugkhkana Zbhughc cf n`un

ZCJJKÚF >?. CZQNGKHKANA [ WCNJQKTKANA

Cstngkhkana quåekjn= Ch prbaujtb cs cstnghc gnmb jbfakjkbfcs ac nhenjcfnekcftb sc`urb y su`crkab.

s u`crkab. Jkjhb ac vkan > nþb.
Ac njucrab nh nhenjcfnekcftb y usb.

Jbfakjkbfcs n cvktnr= Cvktnr cxpbfcr ch prbaujtb n prcskúf, jnhbr b jlbqucs

jlbquc s (pucac rbepcr ch cfvnsc)

Kfjbepntkgkhkana jbf btrbs entcrknhcs= Fb eczjhnr jbf îjkabs fk btrns sustnfjkns yn quc pucac kflngkhktnr ch
dufjkbfnekcftb ach prbaujtb.

ZCJJKÚF >>. KFDBWENJKBF QB\KJBHÚ@KJN

Qbxkjkana= Ch prbaujtb fb cs tbxkjb ac luenfbs, pcrb sc acgcf sc`ukr hns rcjbecfanjkbfcs ac cxpbskjkúf yn quc cf
`rnfacs jnftkanacs pucac tcfcr jkcrtn tbxkjkana.

Tåns ac kf`rcsb= kf`cstkúf, kflnhnjkúf, jbftnjtb jbf pkch y bmbs.

DCJLN AC N_WBGNJKÚF WCTKZKÚF Fb >1 _î`kfn :
 N`bstb 7 ac 7?>?  EZAZ Z->>> Acscf`rnsnftc Kfaustrknh
 

ZCJJKÚF >7. KFDBWENJKÚF CJBHÚ@KJN

Ac`rnanjkúf y pcrskstcfjkn= Ch prbaujtb cs gkbac`rnanghc y tkcfc uf AGB/A^B <:%.

Ch prbaujtb purb  jbfjcftrnab pucac jnusnr kepnjtb negkcftnh navcrsb sk`fkdkjntkvb, sc njueuhnrn lnstn fkvchcs
cjbtúxkjbs cf hn jnacfn nhkecftnrkn. Zc ac`rnanrî n sustnfjkns fb tbxkjns n fkvchcs kfsk`fkdkjnftcs gnmb hn enybrån ac hns
jbfakjkbfcs negkcftnhcs nprbxkenanecftc cf 3 nþbs. _nrn cvktnr cstbs anþbs fcutrnhkznr prbaujtb purb y aksekfukr hn
GKB JBFJCFQWNJKBF.

ZCJJKÚF >:. JBFZKACWNJKBFCZ AC AKZ_BZKJKÚF

Akspbskjkbfcs ac acscjlbs= Wcskaubs ac prbaujtb acgcf chkekfnrsc acspuës ac scr fcutrnhkznabs jbf sbhujkbfcs îjkans
akhukans lnstn pL fcutrb, (3.? n <.?), Hn chkekfnjkúf pucac rcnhkznrsc, sc`ýf scn ch jnsb, pbr gnrrkab, trnpcnab b
nspkrnab, usnfab entcrknhcs ngsbrgcftcs ac brk`cf br`îfkjb jbeb tchns, nscrråf cstbpns, ctj.9 b gkcf sk`ukcfab hns
fbrentkvns hc`nhcs hbjnhcs vk`cftcs. Hbs rcskaubs pucacf akspbfcrsc ecaknftc hn tcrjcrkznjkúf n uf bpcrnabr nutbrkznab
pbr hns nutbrkanacs negkcftnhcs qukcfcs acgcf cftrc`nr uf rc`kstrb ac akspbskjkúf jbf hn rcspcjtkvn rcsbhujkúf
negkcftnh. Jbfsuhtc jbf Jhcnf Zlcstcr jbeb akspbfcr hc`nhecftc cstc prbaujtb 
prbaujtb jbftnjtcfbsOjhcnfslcstcr.jbe
jbftnjtcfbsOjhcnfslcstcr.jbe  

Hn akspbskjkúf ac cstbs rcskaubs cs ac su aucþb, hn kfdbrenjkúf nphkjn nh entcrknh chngbrnab, ch prbjcsnekcftb, usb b
jbftnekfnjkúf ac hn sustnfjkn pucac lnjcr n hn kfdbrenjkúf kfcxnjtn b kfjbephctn.

Cfvnscs/cegnhnmcs /rcjbecfanjkbfcs= Hbs rcjkpkcftcs vnjåbs pbarånf jbftcfcr rcskaubs, cstbs acgcrîf scr akspucstbs
ac njucrab n acsjrktb nftcrkbrecftc pnrn hn akspbskjkúf ac acscjlbs. Hbs rcjkpkcftcs ufn vcz cstëf jbephctnecftc
vnjkbs acgcrîf scr cftrc`nabs n ceprcsns jbfstktukans pnrn ch enfcmb ac cfvnscs phîstkjbs b rcjkjhc acspuës ac ufn
hkepkczn b rcnjbfakjkbfnekcftb. Jbfsuhtc jbf Jhcnf Zlcstcr jbeb rcjb`cr y akspbfcr hc`nhecftc cstbs cfvnscs
jbftnjtcfbsOjhcnfslcstcr.jbe
jbftnjtcfbsOjhcnfslcstcr.jbe  

ZCJJKÚF >1. KFDBWENJKÚF ZBGWC CH QWNFZ_BWQC

Zc trnfspbrtn eczjhn hkqukan cf abfac sus entcrknhcs cstîf gnmb jbfjcftrnjkbfcs quc sc jbfskacrnf fb pchk`rbsns fk
rkcs`bsns pnrn ch trnfspbrtc.
trnfspbrtc. Zc acgc trnfspbrtnr gnmb
gnmb ch Acjrctb >4?;=7??7 y hn kac
kacftkdkjnjkúf
ftkdkjnjkúf ach rbegb a ac
c hns
fnjkbfcs ufkans fb tkcfc fýecrb yn quc ch hkgrb fnrnfmn ac hns Fnjkbfcs Sfkans fb actcrekfn fk kacftkdkjn hns eczjhns
quåekjns. Cf jnsb ac acrrnec vcr scjjkúf 4. Eëtbab ac jbeufkjnjkúf, ikt ac acrrnecs, rcjbhcjjkúf c kacftkdkjnjkúf. Cstn
EZAZ acgc cstnr akspbfkghc aurnftc ch trnfspbrtc.

ZCJJKÚF >3. KFDBWENJKÚF WC@HNECFQNWKN

Hcy 04;/7??7. Júak`b Fnjkbfnh ac Qrîfsktb Qcrrcstrc. Nrtåjuhb :7= Hn jnr`n ac uf vclåjuhb acgc cstnr acgkanecftc
cepnjnan, rbtuhnan, cegnhnan y jugkcrtn jbfdbrec n hn fbrentkvkana tëjfkjn fnjkbfnh. Acjrctb >4?; ach :> ac Muhkb ac
7??7, pbr ch junh sc rc`hnecftn ch enfcmb y trnfspbrtc tcrrcstrc nutbebtbr ac ecrjnfjåns pchk`rbsns pbr jnrrctcrn. Cf
jnsbs ac vcrtkekcftbs ac prbaujtb jbfjcftrnab n ducftcs ac n`un, anr nvksb n hns nutbrkanacs negkcftnhcs rc`kbfnhcs.
Cstn EZAZ cstî jbfstrukan cspcjådkjnecftc gnmb hn FQJ 11:3, LEKZ KKK, FD_N 0?1, BLZNZ LJ, ABQ. Cstnebs jcrtkdkjnabs
cf Jbhbegkn pbr KJBFQCJ FQJ KZB ;??>=7??< y n fkvch kftcrfnjkbfnh K^fct.

ZCJJKÚF >4. KFDBWENJKÚF NAKJKBFNH

Hn kfdbrenjkúf jbftcfkan cf cstc abjuecftb hn suekfkstrn Jhcnf Zlcstcr ac Jbhbegkn Htan ac gucfn dë gnsnan cf hn
kfdbrenjkúf suekfkstrnan pbr fucstrbs prbvccabrcs ac entcrkn prken y hbs jbfbjkekcftbs y jbfsuhtns gkghkb`rîdkjns ach
pcrsbfnh tëjfkjb. ^ucan cftcfakab pbr hb tnftb, quc akjln kfdbrenjkúf fb jbfdk`urn `nrnftån tîjktn b cxphåjktn skcfab
ach usunrkb hn rcspbfsngkhkana pbr ch enfcmb ac hn eksen.

DCJLN AC N_WBGNJKÚF WCTKZKÚF Fb >1 _î`kfn 1

 N`bstb 7 ac 7?>?  EZAZ Z->>> Acscf`rnsnftc Kfaustrknh