RK@TBWV@OLO OB IRLPL\R@J
DLFRJ_LO ]@JN_N OB NONK_NJNI@L

<=EN VBEBV_WB ]LWLJBJN 9

@K_BWKLON jj
@K_BIWLK_BV3
ELOBJ@K JJLKNV
HBT@K \R@E@V
OLWJBP J@KOLN
JR@IP EBW@SLJOB
BTBJPK CNALKKL ILJJN ILJJN
ONFBK_B3 OW. CRJ@N WNVBWN
 

G@NVBIRW@OLO

bkfle`klol l
jnirlr lftuobs y
fnkouftls qub Bs bj fnkcuktn ob ebo`ols
o`se`kuylk bj prbvbkvls qub bkbk fnen
r`bsin obj ngcbtn prntbibr jl sljuo y
trlglclonr ob jl sbiur`olo pbrsnklj ob jns
sljuo ob loqu`r`r prndbs`nkljbs ob sljuo y
`kdbff`nkbs bk bj plf`bktbs
ebo`n jlgnrlj.
 

JNV ]W@KF@]@NV OB G@NVBIRW@OLO

Rk`vbrslj`olo
•
@epj`fl fnks`obrlr qub tnol pbrsnkl pubob bstlr `kdbftlol
•
fnks`obrlr tnon u`on fnrpnrlj fnen pntbkf`ljebktb
fnktle`klktb
•

_non bj pbrsnklj
ruklr`lebktb
ruklr`lebkt obgb
b plrl sbiu`r jls
prbvbk`r prbfluf`nkbs
jl bxpns`f`ök bstìkolrbs
ob jl p`bj y ob jls
ebegrlkls eufnsls

 Rsn ob glrrbrls
•

bv`tlr jl bxpns`f`ök
pntbkf`ljebktb o`rbftl l slkirb y ntrns u`ons nriìk`fns
fnktle`klktbs

Ebo`ns ob bj`e`klf`nk ob eltbr`lj fnktle

fnktle`klktb
`klktb
• Fneprbkob bj fnkcuktn ob o`spns`vns y prnfbo`e`bktns
lobfulons l trlvàs ob jns fuljbs jns eltbr`ljbs uj`zlons bk
jl ltbkf`ök
 

OBD@K@F@ÖK OB _BWE@KNV
_WLKVE@V@ÖK. KNWEL OB
G@NVBIRW@OLO

VLJRO
LK_@VB]V@L

LVB]V@L

GLWWBWL
 

WBFNEBKOLF@NKBV ]WLF_@FLV ]LWL OBVLWWNJJLW

LF_@T@OLOBV T@KFRJLOLV L JL LV@V_BKF@
LV@V_BKF@LL OB ]
]LF@BK_BV
LF@BK_BV

Vb rbfne`bkol3
• Kn rbbkflpufalr jls liucls.
• Kn ongjlrjls.
• Kn rnepbrjls.
• Kn elk`pujlr jl liucl plrl sbplrlrjl ob jl
 cbr`kil.
• Ob sbr pns`gjb uslr p`kzls plrl elk`pujlr
`kstruebktns fnrtnpukzlktbs.
• Jns rbf`p`bktbs obsflrtlonrbs obgbk bstlr jn

eìs pröx`en pns`gjb lj ìrbl ob trlglcn

 

Liucls y cbr`kils
Vb obgbrìk uslr eltbr`ljbs obsflrtlgjbs. Jls cbr`kils y
liucls uslols obgbk sbr fnjnflols bk rbf`p`bktbs
obsflrtlonrbs.
Obsflrtlonrbs
Vb fnks`obrl obsflrtlonrbs lj rbf`p`bktb onkob sb
obpns`tlk, fnk obskn l su bj`e`klf`ök pnr
`kf`kbrlf`ök, tnons jns eltbr`ljbs fnrtn pukzlktbs
Eltbr`lj ob furlf`nkbs (ilsls, tnrukols)
Jubin ob su usn obgbrìk fnjnflrsb bk ukl gnjsl ob
pjìsfn (ob fnjnr lelr`jjn) qub sb fbrrlrì
lobfulolebktb
J`ep`bzl o`lr`l
_non bj leg`bktb ls`stbkf`lj obgb sbr a`i`bk`zlon fnk
liul y obtbribktbs kbutrns, uj`zlkon utbks`j`ns ob
j`ep`bzl
 

J@E]@BS L P OBV@KDBFF
J@E]@BSL OBV@KDBFF@NK
@NK OB EL
EL_BW@LJB
_BW@LJBVVP
B\R@]N
Jns eltbr`ljbs n
   V Jns eltbr`ljbs n
   N Jns eltbr`ljbs n
   N
   N
`kstruebktns bxpubstns `kstruebktns
   F qub `kstruebktns
   F qub
   F
   @ bstàr`jbs obj
l ìrbls    @ bk fnktlftn fnk
bktrlk    @ bk fnktlftn fnk
bktrlk
   _ obgbk    _
    Å    _
    Å
fubrpn ebegrlkls
   W eufnsls jl    Å
p`bj åktbirl, obgbk
   W
   W sb. Bc.
bstbr`j`zlrsb.
bstbr`j`zlr    F bstbr`j`zlrsb n
pubobk    F fnk liul y
j`ep`lrsb
   F    @
@kstruebktlj qu`róri`fn obs`kdbftlrsb
   E lktbsfnk  clgökukyobs`kdbftlktb
   N obs`kdbftlrsb ob
obs`kdbftlrsb
y/n ob furlf`ök. obs`kdbftlktbs
obs`kdbft
   B
ob ljtn    K
fnk
   V(ijutlrljobaåon).
k`vbj k`vbj `ktbrebo`n n ob
glcn k`vbj.
 

FW@_BW@N V ]LWL
FW@_BW@NV ]LWL OBV@KDBFF@ÖK
OBVFNK_LE@KLF@ÖK, J@E]@BSL, OBV@KDBFF@ÖK

]ubob   kuslr fjnrn lj    l

Bs kbfbslr`n
   z j`ep`lr ]lrl   l
fnksbiu`r uk
    ö    f
=.2%,   `
dbknj lj 2%,
   f    b
fnkf`bkzuolebktb
   ` OLK   `
(Obs`kdbff`ök
   l ob
pbrnx`on    p y
fnk liul    e
    å K`vbj)
ob Ljtn
   k lj 4%,
   `
a`oröibkn    e
   `
obtbribktb8
   J
jns    u jns lrfujns
   q
rbenclr
   e
ijutlrljoba`on, fbp`jjns obktljbs bk uk   k
obs`kdbftlktb
   l
   t     ö
dnreljobaåon,
   k btf. ourns snk    ` ob ljtn
quåe`fn
   f
   n
Bj ijutlrljoba`on
   f bs lobfulons plrl k`vbj   f
pnr 7= e`kutns
   b
   s     d
jn eìs
   b
   O
rbfnebkolgjb plrl bj`e`klr
nriìk`fn bj
obeltbr`lj
jns ybkculilrjns
obspuàs
   k
   `
   s g`bk
   b
`kstruebktlj bqu`pns b fnk liul
   O bstàr`j ö
ebtìj`fn. `kstruebktns abrv`ol.
 

Obs`kdbftlktbs \uåe`fns

VNJRF@NKBV OB FJNWRWN3 @klfvlk tnols jls glftbr`ls, v`rus,

plrìs`tns y ljiukls bspnrls. Vnk pnfn fnstnsls, ob dìf`j
o`spnk`g`j`olo y lftólk fnk rlp`obz

]WNFBO@E@BK_N3 Rslr snjuf`ök ob fjnrn lj =.<% bk liul pntlgjb

Jls supbrf`bs (ebsls, fle`jjls, s`jjnkbs obktljbs, btf.), drötbjls

prnj`clebktb fnk yuk
ukns <= e`kutns trlpn
jubin begbg`on
vnjvbr bk jl snjuf`ök, obclr lftulr
l j`ep`lr

Wbbepjlfb jl snjuf`ök o`lr`lebktb ö fnk elynr drbfubkf`l, pnrqub

p`brob su pntbkf`l fnk bj bepn
 bepn y bxpns`f`ök snjlr
 

Dnreljobaåon lj 1%
]ubob uj`zlrjn bk sus dnrels j`qu`ol ö ilsbnsl,
tlktn plrl OLK fnen plrl bstbr`j`zlf`ök quåe`fl

Kn bs `klfvlon fnk dlf`j`olo pnr jns eltbr`ljbs

nriìk`fns

Rk rbencn ob 7? anrls bk dnreljobaåon eltl tnons

jns e`frnnrilk`sens, `kfju`ols jls bkonspnrls
glftbr`lkls

]ubob uj`zlrjn alstl pnr <? oåls. Wbbepjìfbjn lktbs

s` sb bkturg`l
 

Ijutlrljoba`on 
bk dnrel ljflj`kl,
prnp`bolobs kbutrl ö qub
lkfnrrns`vls ìf`ol.
jnsJns kbutrns ö ljflj`kns bkbk elynr pnobr ob lk`qu`jlf`ök y
ìf`ons

Vb usl eìs fneókebktb, bj ijutlrljoba`on lj 7%, qub obgb uslrsb l tbepbrlturls ob 72½ F (99½ D)

]lrl ukl OLK bflz, rbenclr jns `kstruebktns y obeìs lrfujns pnr 7= e`kutns

Vbiu`r jls `ko`flf`nkbs obj dlgr`flktb

Bj dnreljobaåon y bj ijutlrljoba`on snk töx`fn

töx`fns,
s, s`bkon bj dnreljobaåon ob elynr tnx`f`olo.

Vus vlpnrbs snk `rr`tlktbs plrl jl p`bj, ncns y bj trlftn rbsp`rltnr`n

rbsp`rltnr`n

Kukfl ebzfjb dnreljobaåon fnk fjnrn pubs lj fneg`klrsb dnrelk uk ils töx`fn (btbr
g`sfjnrnebj`fn)
 

Obs`kdbftlktbs ob usn fneók

OBV@KDBF_LK_B FLWLF_BWÅV_@FLV NGVBWTLF@NKBV

FJNWN (Jbcål) Bfnköe`fn, dìf`j usn Fnrrns`vn plrl ebtljbs

Rj plrl irlkobs supbrf`bs
DNWELJOBAÅON Rj plrl OLK y bstbr`j`zlf`ök
(]lrldnreljobaåon, dnrenj) quåe`fl
Fleg`lr flol oål
_öx`fn
]nfn lfvn l tbepbrlturl
ebknr l 7=½F
Fleg`lr flol <? oåls

IJR_LWLJOBA@ON Wbfnebkolgjb plrl _öx`fn

F`obx, Ljobaåobx, Fleg`lr flol <? oåls
E`frng`bx, Ijutlrbx) bstbr`j`zlf`ök quåe`fl y OLK (lktbs s` sb bkturg`l)
 

FW@_BW@NV
FW@_BW @NV ]
]LWL
LWL BV_BW@J@SLF@ÖK
BV_BW@J@SLF@ÖK
pnr fljnr n pnr Bepjbl jl Jns e`frnnrilk`sens
rlo`lf`ök (jìeplrls bstbr`j`zlf`ök pnr eubrbk pnr
ob rlyns ujtrlv`njbtl vlpnr slturlon l qubelourl jbktl ob
fneókebktb alk prbs`ök bk sus prntbåkls.
   s   s rbsujtlon kn sbr    3 LR_NFJLTB.    3 Obenrl eìs qub jl
   n   n    n    n
    o
   `    f bdbfvls
   `
   s
   b    å
fnktrl T@A).
bstbr`j`zlf`ök pnr    b Eìs
    o bdbfvn y ob
ebknr fnstn plrl    f
   b bstbr`j`zlf`ök l vlpnr,
   V bj fljbktle`bktn bs
   D    e    r eìs jbktn s`k
   E fljnr aóebon ö sbfn     ó bstbr`j`zlr jl elynrål    n
   r    Aob jns ngcbtns ö     j
   n    r    l auebolo
   p    n eltbr`ljbs.    F
   k     j
    ö    l Wbqu`brb ukl
   `    F
   f
   l tbepbrlturl ob <7< F
   z
   ` l <,2 lteösdbrls (<2
    j
   `
   r ]V@) pnr <2 e`kutns
   b
   t
   s
   B
 

FLJNW VBFN
4= e`kutns <9=½
• Vöjn lrfujns qub pubolk snpnrtlr ukl tbepbrl
tbepbrlturl
turl elynr
ob <4=½ F bk uk bepn kn ebknr ob 4=‐.
• Jls liucls y jns `kstruebktns fnk gnrobs fnrtlktbs fnen3 <7= e`kutns <4=½
j`els plrl bkononkf`l, liucls ob suturl, obgbk bstbr`j`
bstbr`j`zlrsb
zlrsb
l tbepbrlturls kn elynrbs l jns <4=½ F. Elynrbs
tbepbrlturls o`se`kuybk bj jn ob jns gnrobs fnrtlktbs.
• Vb rbfne`bkol fnktlr bj bepn rbf`àk l plrr obj

enebktn qub sb ljflkzl jl tbepbrlturl obsblol. Vb

rbfne`bkol jls s`iu`bktbs rbjlf`nkbs ob tbepbrlturl /
bepn3
 

  EB_NONV OB BV_BW@J@SLF@ÖK
•
Dås`fns fljnr aóebon
aóebon -lutnfjlvb l vlpnr
slturlon
• fljnr sbfn - anrkn
• jåqu`on - `kebrs`ök bk ijutlrljobaåon 7%
• - @kebrs`ök bk ìf`on plrlfàfn
•
  \uåe`fns Ils -ils ob nx`on ob bjbkn (B_N)
• - ils ob dnreljobaåon
• - vlpnr ob pbröx`on ob a`oröibkn
•   ]jlsel - pjlsel ob pbrnx`on
pbrnx`on ob a`oröibkn
a`oröibkn
•

- pjlsel ob ìf`on plrlfàfn

• Kntl3 Jl bstbr`j`zlf`ök pnr lutnfjlvb bs uk eàtnon bfnköe`fn y bflz. ]ubobk bstlr lj ljflkfb fnen
npf`nkbs, bj pup`kbj (anrkn), bj ijutlrljobaåon y bj dnreljobaåon. _nons
_nons jns obeìs snk fnstnsns
 

 EBFLK@VENV OB   ]WBFLRF@NKBV BK JL
@KDBFF@ÖK3 FNKVRJ_L OBJ ]LF@BK_B3
•

Fnktlftn o`rbftn
(jbs`ök,fnk jl sustlkf`l
slkirb, slj`vl) `kdbftlol
• Fnktlftn o`rbftn fnk ngcbtns fnktle`klons
• Vljp`flourls ob slkirb ö slj`vl, sbfrbf`nkbs
klsndlr`kibls
klsndlr`kibls sngrb jl p`bj ö eufnsl slkl ö
brns`nklol
• Bvljulf`ök obj plf`bktb3
• Bk jl a`stnr`l fjåk`fl3
fjåk `fl3 Wbdbrbkf`ls
Wbdbrbkf`ls sngrb jl
pàro`ol ob pbsn, prnfbsns `kdbff`nsns pnr
glftbr`ls, v`rus, ankins (fnk bspbf`lj
àkdls`s bk `kdbff`nkbs pnr eyfnglftbr`ue
tugbrfujns`s, v`rus ob Abpls G, F, Abrpbs
s`epjb y V@OL).
•

Bk bj bxlebk fjåk`fn3 prbsbkf`l ob jbs`nkbs

bk p`bj ö eufnsl8 j`kdlobknplls
 

]WNFBO@E@BK_NV OB OBVFNK_LE@KLF@ÖK, J@E]@BSL,

OBV@KDBFF@ÖK P BV_BW@J@SLF@ÖK 
Vb bstbr`j`zlrìk jns
J`ep`lr jns `kstruebktns bspbcns, bxpjnrlonr
bxpjnrlonrbs,
bs, Jls p`kzls
obgbrìk sbrnrtnoökfls
bstbr`j`zlols
elkuljebktb pnr fjleps, pnrtlfjlep,
pnr fljnr ö obs`kdbftlols
pbrsnklj fnk bxpbr`bkf`l tljjlonrbs, gruü`onrbs,
fnk libktbs dbköj`fns
bepjblkon iulktbs eltr`fbs ebtìj`fls,
trlksplrbktbs ö
irubsns ob aujb. pnrtleltr`fbs, cbr`kils
fjnrabx`o`kl bk ljfnanj
plrl flrtufan

Jls bspìtujls y pjlfls ob

v`or`n plrl ebzfjlr Obgbrìk sbr obsflrtlgjbs
Bstbr`j`zlr bk lutnfjlvb jl
jlvlrjns fnk liul jns vlsns ob pjìsfn ö
ilsl, jlkl ob ljinoök,
flj`bktb y obtbribktb y plpbj, liucls plrl
puktls ob plpbj y j`bkzns
jubin bsj`zlrjns pnr  cbr`kil
fljnr.

Jns p`sns obj qu`rödlkn y Bj bqu`pn ob j`ep`bzl

supbrf`bs ibkbrljbs ob (fugbtls, trlpblonrbs, Jls jìeplrls j`ep`lrjns
trlglcn jlvlrjns
obtbribktb fnk
y sbflrjns rnpls, btf)y ljelfbklon
bkculilon obgbrì sbr o`lr`lebktb plrl rbrlr
bj pnjvn
o`lr`lebktb sbfn
 

WBFNEBKOLF@NKBV ]LWL BJ _WL_LE@BK_N OB ]LF@BK_BV

JLTLON OB ELKNV

  Vu klj`olo bs bj`e`klr jl nrl glftbr`lkl

glftbr`lkl
trlks`tnr`l, rbouf`r jl rbs`obktb y bv`tlr su

]nr bjjn bs `eprbsf`ko`gjb bj jlvlon ob

elkns lktbs y obspuàs ob jl fnjnflf`ök ob
jns iulktbs. Jl ebo`ol bkb fnen
dukolebktn jl pns`gjb bx`stbkf`l ob
jbs`nkbs y lgrls`nkbs qub kn pubolk sbr
lovbrols l s`epjb v`stl, jl prbsbkf`l ob
slkirb `eplftlol obglcn ob jls uüls obj
prndbs`nklj y jl pns`g`j`olo ob
pbrdnrlf`nkbs kn v`s`gjbs sngrb jl supbrf`b
ob jns iulktbs.
 

IRLK_BV
 Wbrlr jns iulktbs3
Vb rbfne`bkol plrl bj bxlebk fjåk`fn Jubin obj usn.
iulktbs obsflrtlgjbs kn bstbr`j`zlons.
b stbr`j`zlons. ]lrl Lktbs ob tnflr ìrbls kn fnktle`klols n
prnfbo`e`bktns qu`róri`fns sb rbfne`bkol supbrf`bs leg`bktljbs.
jns obsflrtlgjbs bstbr`j`zlons. Jns iulktbs Lktbs ob ltbkobr l ntrn plf`bktb.
rbuslgjbs obgbk sbr irubsns y sb bepjblk
snjn plrl bj jlvlon ob `kstruebktns.
 

ELVFLW@JJL

Jl elsflr`jjl prntbib föenol y

pr`kf`pljebktb jl eufnsl klslj y
bv`tl su fnktle`klf`ök pnr
lbrnsnjbs nr`i`klons pnr bj
`kstruebktlj rntltnr`n obj
fnksujtnr`n.
Obgb bkflclr föenol  y
lobfulolebktb sngrb bj pubktb ob
jl klr`z plrl bv`tlr bj beplüle`bktn
ob jns prntbftnrbs nfujlrbs

Bk jns prnfbo`e`bktns qu`róri`fns

jl supbrf`b ob jl elsflr`jjl obgb
sbr fnks`obrlol eltbr`lj
fnktle`klon pnr jn qub obgb
bv`tlrsb su fnktlftn lók fnk jls

elkns bkiulktlols
 

]WNF_B_NWBV NFRJLWBV TBV_@EBK_L OBJ ]WNDBV@NKLJ

Fneprbkob elko`j, pbfabrl y inrrn.

Bv`tlk jls jbs`nkbs nfujlrbs fluslols pnr
_`bkb pnr klj`olo bv`tlr jl `ktrnouff`ök
plrfujls
npbrlonr,, lprnybftlols
npbrlonr alf`l bj fnktrl
jl vbz qub prntbib rnstrn obj ob e`frnnrilk`sens bk bj ìrbl ob
trlglcn. Ls`e`sen, bv`tl jl fnktle`klf`ök
`kdbff`nkbs fnks`obrlkon qub eufans ob jl rnpl knrelj ourlktb jl ltbkf`ök bk
iàrebkbs ob jl nrl nrlj knrelj snk
bj fnksujtnr`n.
pltöibkns npnrtuk`stls.
 

BV_BW@J@ SLF@NK P OBV@KDBFF@ÖK

BV_BW@J@SLF@NK OBV@KDBFF@Ö K OBJ FNKVRJ_NW@N,
FNKVRJ_NW@N,
EL_BW@LJBV P B\R@]N
 

bj`e`klf`ök ob
eltbr`lj
obsflrtlgjb
Jns eltbr`ljbs suf`ns n obsflrtlgjbs obgbrìk sbr
bj`e`klons bk dnrel sbiurl. L tljbs bdbft
bdbftns
ns jns ngcbtns n
eltbr`ljbs fnrtnpukzlktbs
fnrtnpukzlktbs obgbrìk sbr obpns`tlons bk
obsflrtlonrbs
obsflrtlonr bs lprnp`lons tlj fulj dub sbüljlon bk bstls
knrels.
 

]WBFLRF@NKBV IBKBWLJBV BK BJ LWBL

BV]BFÅD@FN OB _WLGLCN
BV_NEL_NJNI@FN
Bv`tb abr`ols lff`obktljbs fnk `kstruebktns
pukzlktbs
pukzlktbs ö fnrtlkt
fnrtlktbs
bs fnktle`klons y bj fnktlftn ob
eufnsls ö ob jbs`nkbs lg`brtls ob p`bj fnk eltbr`lj
prnvbk`bktbb ob jns plf`bktbs.
prnvbk`bkt
Rsb cbr`kils y liucls obsbfalgjbs y obspuàs obpnsåtbjls
 

]WBFLRF@NKBV FRLKON VB


]WBVBK_LK JBV@NKBV
LFF@OBK_LJBV3
Bk bj flsn ob bxpns`f`ök ob jns ncns, jìvbjns ob `kebo`ltn fnk liul y obspuàs `rråiubjns
fnk snjuf`ök slj`kl bstàr`j
 @iuljebktb s` sb elkfal fnk slkirb, sbfrbf`nkbs n dju`ons, jìvbsb prnj`clebktb jl znkl
fnk liul y clgök
 V` sb obf`ob qub jl jbs`ök bs s`ik`d`flt`vl (sbiók rbsujtlon ob d`fal ob lff`obktbs), sb
obgb sbiu`r jl bvljulf`ök obj plf`bktb y, prbv`l fnksbcbrål, sb obgbk rblj`zlr jls
prubgls ob T@A y abplt`t`s G, tlktn lj plf`bktb fnen l Ro. P rbpnrtlr bj lff`obktb lj
rbspnkslgjb ob g`nsbiur`olo ob su fnksujtnr`n ö fjåk`fl.
 

Wbfnebkolf`nkbs ourlktb jl
ltbkf`ök bk bj fbktrn nonktnjöi`fn
 Rslr elko`j n falqubtl ob elkils jlrils, iulktbs, elsflr`jjls y prntbftnrbs ob ncns
lj rblj`zlr jns prnfbo`e`bktns qu`róri`fns.
qu`róri`fns.
 Jns `kstruebktns obktljbs bepjblons bk flol plf`bktb, obgb bstbr`j`zlrjns
lobfulolebktb lktbs ob rbut`j`zlrjns.
 Rt`j`fb o`qubs ob inel, bybftnrbs ob ljtl vbjnf`olo y fnjnqub lj plf`bktb bk jl
pns`f`ök eìs föenol plrl bv`tlr sljp`flourls.
 Bkvubjvl fnk pjìst`fn trlksplrbktb jns bqu`pns y supbrd`f`bs o`dåf`jbs ob
obs`kdbftlr (jìeplrls, flgbzls ob uk`olobs ob bqu`pns ob rlyns Q, btf.). Bj`e`kb
bstns prntbftnrbs lj fnkfju`r bj lftn npbrltnr`n.
 Bs obsblgjb jl bstbr`j`zlf`ök ob p`bzls ob elkn bktrb plf`bktb y plf`bktb. Ob kn

sbr pns`gjb, jlvlrjl

fjnrabx`o`kl ?% bkg`bk y suebri`rjl
o`juf`ök bk snjuf`ök pnr
4=% bs fnkvbk`bktb obs`kdbftlktb
kn fnrrnbrpnr 7= e`kutns
bj rntnr, ljfnanj(jl
 ynolon s` bs fnrrns`vn).
fnrrns`vn).
 

Fnktrnj
leg`bktlj
 

Fug`brtls obsflrtlgjbs
 

Bj`e`klf`ök ob obsbfans3
Obsbfans fneukbs n kn

fnktle`klons
Obsbfans `kdbff`nsns n

fnktle`klons
Obsbfans bspbf`ljbs

Bj`e`klf`ök ob ngcbtns
 

Vljuo nfuplf`nklj
 Bj pbrsnklj obgb fnksbrvlr uk lobfulon bstlon ob
sljuo, jl @keuk`zlf`ök fnktrl jl abplt`t`s G. Jl
`keuk`zlf`ök fneprbkob trbs ons`s (jl sbiukol lj
flgn ob < ebs y jl tbrfbrl l jns 4 ebsbs) y prntbib
pnr uk pbr`non ob <= lüns trlksfurr`ons jns fuljbs
sb rbqu`brb uk rbdubrzn.
Vbiók jl DO@ jns bstuo`lktbs y prndbs`nkljbs
rbjlf`nklons l jl Nonktnjniål qub rblj`zlk
prnfbo`e`bktns `kvls`vns y fuyn bstlon A@T sb
obsfnknfb pbrn qub pnr dlftnrbs lcbkns l sus
jlgnrbs prndbs`nkljbs bstàk bk r`bsin ob sbr A@T-
sbrnpns`t`vns obgbrìk snebtbrsb rbiujlrebktb l
jns bxìebkbs lprnp`lons plrl bstlgjbfbr bj k`vbj
ob r`bsin A@T.
 

Knrels Eåk`els ob
G`nsbiur`olo Nonktnjniål
 

Lj Fnebkzlr bj trltle`bktn
  Ourlktb bj trltle`bktn  

Fnkdbff`nklr ukl a`stnr`l fjåk`fl obj plf`bktb bk

_lktn Ro. Fnen su pbrsnklj lux`j`lr ut`j`fbk
dnrel fnkf`sl y puktulj (kn eìs ob o`bz
s`beprb iulktbs obsflrtlgjbs, glrg`cns (kn ob
prbiuktls), `kobpbko`bktb ob jl d`fal
tbjl), s` kn usl lktbncns fnjöqubsb prntbftnrbs
nonktnjöi`fl8 trltlkon ob fnknfbr jns ójt`ens
nfujlrbs fnk plkbjbs jltbrljbs, yl qub bstns
lktbfbobktbs ob bkdbrebolobs `kdbff`nsls, s`
 gr`kolk ukl prntbff`ök
prntbff`ök tntlj. Rt`j`fb legn
legn y
jls aug`brb y ebo`flf`ök qub tnel. fnjnqub fle`snjåk sngrb bj legn fulkon
Vb ug`flrì lj plf`bktb bk bj s`jjök, rbf`àk bktnkfbs
rblj`fb prìft`fls npbrlt`vls.
sb jb fnjnflrì bj glgbrn, bj vlsn y bj bybftnr
(obsflrtlgjbs).
Vb obclrì fnrrbr bj liul ob jl turg`kl y ob jl cbr`kil
ob liul y l`rb, ourlktb lprnx`elolebktb 6=
sbiukons.
 

Lj d`klj`zlr bj trltle`bktn
Wblj`zlrsb fnk Elkns
Elkns bkiulktlols
bkiulktlols

<. Bj eltbr`lj obsflrtlgjb, fnen liucls, ancls ob g`sturå u ntrn

ntrnss bjbebktns djnsns n pukzlktbs sb obgbk obsfnktle`klr
fnk a`pnfjnr`tn ob sno`n lj 7% ourlktb 7= e`kutns. Bstb eàtnon bs bj eìs bfnköe`fn y lquå eufan kn `epnrtl jl
lff`ök fnrrns`vl obj a`pnfjnr`tn ob sno`n, yl qub bstb eltbr`lj sb obsflrtlrì.

7.Jls ilsls, ljinonkbs y ntrns bjbebktns fnktle`klons fnk slkirb n slj`vl qub sblk obsflrtlgjbs, kn pukzlktbs
pu kzlktbs n
fnrtlktbs

6. Fnk tnon bj `kstruebktlj u ngcbtns qub

qub kn sblk obsflrtlgjbs, sb prnfbobrì l obsfnktle`klrjns yl sbl fnk libktbs
quåe`fns fnen bj a`pnfjnr`tn ob sno`n lj 7%, snjuf`ök ob `nonpnv`onkl lj 7,2%, snjuf`ök ob obtbribktb bkz`eìfn 1
ej pnr j`trn ourlktb <= e`kutns n bj usn obj lutnfjlvb <6=½, < lteösbrl y µ ob prbs`ök ourlktb 7= e`kutns.
 

EBO@OLV OB ]WN_BFF@NK
Jns Vbrv`f`ns obgbk fnktlr fnk tnons jns bjbebktns ob prntbff`ök Wlo`njöi`fl tlktn plrl usn obj pbrsnklj
fnen plrl plf`bktbs y lfneplülktbs.
WLO@NJNI@FL
    Ildls pjnelols,
• Objlktljbs pjn
pjnelons, • G`negns pjnelons
• Iul
Iulktbtbss pjn
pjne
elo
lons
ns al
alsstl fn
fnon
on,, • T`or`ns pjnelons
• Fubjj
jjn
ns rn
rn`obns pjn
pjnelonsons
•• GOjn`kso
åelcbbtrn pbrsnklj
 

EBO@OLV OB ]WN_BFF@NK
]WN_BF F@NK WLO@NJNI@FL
W LO@NJNI@FL ]LWL
]LWL ]LF@BK_BV
]LF@BK_BV
• Jl ons`
ons`ss ob bxpn
bxpns`f
s`f`ök
`ök obgb
obgb ob sbr tlk
tlk glcl
glcl fnen
fnen rlznkl
rlznklgjb
gjbebk
ebktb
tb sbl
sbl pns`gj
pns`gjbb

Cusflf`ök
• Jns bxìebxìebkbs
bkbs rlo`njöi
rlo`njöi`fns
`fns y trlt
trltle`bk
le`bktnstns rlo`nt
rlo`ntbrìp`
brìp`fns
fns rbjlf`
rbjlf`nklons
nklons fnk bkdbre
bkdbrebolo,
bolo, bstìk
bstìk cusflo
cusflons
ns yl qub
qub bj
gbkbf`n obj plf`bktb supbrl su prnp`n r`bsin.
r `bsin.
• Rkl bxpjnrl
bxpjnrlf`ök
f`ök rlo`njö
rlo`njöi`fl
i`fl snjn bstlr
bstlrìì `ko`flol
`ko`flol fulkon
fulkon s`rvl plrl fleg`lr
fleg`lr bj trltl
trltle`bkt
e`bktn
n n tàfk`fl
tàfk`fl tbrlpà
tbrlpàufl
ufl
alf`l bj plf`bktb.
• Bk pr`kf`p`n
pr`kf`p`n jl bxpjnr
bxpjnrlf`ö
lf`ökk rlo`njöi
rlo`njöi`fl
`fl kn bstì
bstì cusflol
cusflol bk bj pr`ebr y sbiukon
sbiukon tr`ebst
tr`ebstrb
rb ob beglrlzn
beglrlzn..
Bjbebktns ob Wlo`nprntbff`ök3
]rntbftnrbs inkloljbs.
Objlktljbs pjnelons.
V` bj plf`bktb rbqu`brb ob jl lyuol ob uk lfneplülktb bstb obgbrì tbkbr sngrb su rnpl bj objlktlj pjnelon.
Bj ngcbvn pr`kf`plj ob jl prntbff`ök rlo`njöi`fl bs prntbibr jl sljuo auelkl. Vus ngcbvns slk`tlr`ns snk rbjlvlebktb
o`rbftns3 ibsnklr y fnktrnjlr jls bxpns`f`nkbs l jl rlo`lf`ök `nk`zlktb plrl prbvbk`r jns bdbftns obtbre`k`stls y rbouf`r
jns r`bsins ob jns bdbftns bstnfìsfns.
bstnfìsfns.
 

]WNFBO@E@B
]WNFBO@E@BK_NV
K_NV LK_B]
LK_B]L
L_NIBKNV

]lrl bj npbrlonr

Jlvlon ob elkns sbiók Knrels, ngj`iltnr`n, lktbs y

obspuàs ob algbr bstlon bk fnktlftn fnk bj plf`bktb

(Flp`tujn Lsbps`l y Lksbps`l)

Bk flsn ob qub bj plf`bktb pubol tbkbr pàro`ol ob

jåqu`ons nriìk`fns, sb fnjnflrì ukl dukol ob pjìsfn
irubsn ob <== e`frls sngrb jl ebsl rlo`njöi`fl, qub sb

prnfbobrì l jlvlr fnk liul y obtbribktb

o btbribktb y jl
obs`kdbff`ök klj fnk a`pnfjnr`tn ob sno`n lj <%.
 

KNWELV ]LWL EÀ_NONV @KTLV@TNV

]lrl bj npbrlonr
Vb fnjnflrì bkf`el obj objlktlj pjnelon uk objlktlj ob pjìsfn `epbreblgjb lj liul, ob 7== e`frls ob bspbsnr,
bspbsnr, qub
obgb fugr`r obsob jl glsb obj fubjjn, törlx, lgonebk y e`begrns `kbr`nrbs alstl jl rno`jjl, lktbncns ob sbiur`olo,
glrg`cn y iulktbs obsflrtlgjbs y/n bstàr`jbs sbiók rbqu`brl bj prnfbo`e`bktn.
 

]lrl bj bqu`ple`bktn

Jns tàfk`fns obgbk bstlr vbsons fnk bj bqu`pn

bqu`p n ob ]rntbff`ök ]brsnklj fnrrbspnko`bktb (objlktlj pjnelon bj qub obgb

sbr trlsjlolon
jls sljls pnr bj tàfk`fn
(bkdbrebrns) obgbk cuktn fnk jnsobtrìs
prntbibrsb fals`sobbkg`negns
bj flsn ob jns bstuo`ns
bstuo`
pjnelons ns rblj`zlons
pnrtìjbs l `ktbrklons)
(jns qub y bj
ob gbk bstlr
obgbk bkpbrsnklj ob
jls sljls).