BF\YBYTYN YDLFN@ÜHBLN \TZD]BN] ID

B]AZTAYN
BFHDFBD]ÅA MBNQTÅEB
BFHDFBD]ÅA MBNQTÅEBLA
LA
BFHDFBD]ÅA
BFHDFBD]ÅA R HD\YBÜF AEMBDFYA@

TFBIAI =
‐LAZÅYT@N NFLD; Z]NM@DEA\― 

BFYDH]AFYD\;
•  A@_A]AIN FDH]DYD KD\Û\ DEEAFTD@
•  MN]KA ZAIB@@A RD]A@IBFB A@DKAFI]A
•  ID@HAIN _A@AIÂ\ AFI]DA CA]BFA
•  EDFIN[A ZN]YB@@A M@AFLA ]NLÅN
•  ZA]]A ZBÑÜF AFI]DA AFAGÅ

INLDFYD;
KN\Â @TB\ LA\Y]N HTB@@DF

ODLGA; =< ID EA][N

EA ][N ID =:=:
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex  
 

TFBIAI =
‐LAZÅYT@N NFLD; Z]NM@DEA\― 

11.1  Bfvdstbhud uf quåebln prdnlupaftd dedrhdftd qud sd pudia idslarhar df

ufa p`afta id trataebdftn id ahuas rdsbiua`ds n df uf sbstdea sâptbln ineâstbln.
@ns dkdep`ns bfl`ubråaf oarealâutblns, laodåfa, suroaltaftds dflnftrains df `ns
idtdrhdftds, orahaflbas y pdroueds. Dslrbma uf dfsayn id gasta trds luartb``as snmrd
snm rd
`a lnfldftralbüf id dstd quåebln dflnftrain df d` ao`udftd id` ahua rdsbiua`.
Idtdrebfd sb d` quåebln qud dstá bfvdstbhafin ds tratain df `a p`afta, pasa a travâs
id `ns fn tratains n sd alueu`a df
d f d` `nin. Bidftbobqud lua`qubdr bepaltn aivdrsn df
`a sa`ui gueafa n d` dlnsbstdea qud gaya sbin dflnftrain para dstd quåebln.  

].  Lnftaebfaftd
Lnftaebfaftdss dedrhdftds
@ns lnftaebfaftds dedrhdftds, taembâf ``aeains eblrn-lnftaebfaftds, snf
lnepudstns quåeblns prniultn id `as altbvbiaids gueafas qud gasta gald euy
pnln fn sd gamåaf lnfsbidrain lnen pdrkuiblba`ds. Hdfdra`edftd sd `bmdraf a`
aembdftd df pdqudñas laftbiaids, pdrn lnf d` tbdepn y idmbin a su usn bftdfsbvn
y hdfdra`bzain, sd vaf alueu`afin df d` dftnrfn. @n prdnlupaftd ds qud aûf a
makas lnfldftralbnfds pudidf tdfdr dodltns fdhatbvns df `ns sdrds vbvns, snmrd
tnin a `arhn p`azn. @ns lnftaebfaftds dedrhdftds gaf ``dhain a sdr`n pnrqud sd
alueu`af df ludrpns id ahua nlasbnfafin `a pâribia id mbnibvdrsbiai id
dlnsbstdeas aluátblns. Asbebsen, prnvnlaf `a aparblbüf id eblrnnrhafbsens
patühdfnss rdsbstdftds a aftbmbütblns.
patühdfn
Dftrd `ns lnftaebfaftds dedrhdftds prdsdftds df d` ahua lamd idstalar;
▫  Oárealns.
▫
  Lnepudstns pdro`unrains.
▫  Gnrenfas.
▫  Irnhas.
▫  Zrniultns id lubiain pdrsnfa`.
▫  Zrniultns id gbhbdfd (kamnfds, lnseâtbln
lnseâtblns).
s).

Dodltns id `ns lnftaebfaft

lnftaebfaftdsds dedrhdftds.
@ns ZD snf uf tbpn id lnftaebfaftds dedrhdftds id tbpn pdrturmainrds dfinlrbfns
snf lnepudstns qud ebedtbzaf a `as gnrenfas prniulbias pnr `ns sdrds vbvns, d
bftdrobrbdrdf df ibstbftas ouflbnfds. Znr dkdep`n, dftrd `ns lnepudstns quåeblns qud
pudidf altuar lnen pdrturmainrds dfiülrbfns dstáf `as gnrenfas fatura`ds
(dstraibn`) y sbftâtblas (dtbfb`-dstraibn`) qud sd utb`bzaf df på`inras aftblnfldptbvas,
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
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www.btdsb.diu.ex  
 

aså lnen trataebdftns id bfodrtb`biai y rddep`azn gnrenfa`3 `ns lnepudstns

quåeblns bfiustrba`ds lnen d` mbsodfn` A y a`hufns afá`nhns (mbsodfn` O y mbsodfn`
\) qud sd utb`bzaf df `a prniullbüf id rdsbfas y p`ástblns3 `ns edta`ds pdsains
(laiebn, p`nen, edrlurbn)3 a`hufns lnepudstns qud sd utb`bzaf df ahdftds id
`bepbdza (trbl`nsáf, fnfb`odfn`), dftrd ntrns.

Lnftaebfaftds dedrhdftds; D` trbl`nsáf

D` trbl`nsáf ds uf maltdrblbia aep`baedftd utb`bzain, df ntrns, df prniultns
lnseâtblns. \u prdsdflba df `as ahuas rdsbiua`ds supnfd uf rbdshn ya qud pudid
iar `uhar a `a onrealbüf id ibnxbfas pnr idslnepnsblbüf ontn lata`åtbla. Dftrd `as
pnsbm`ds a`tdrfatbvas, d` rdaltbvn Odftnf sd prdsdfta lnen ufa a`tdrfatbva doblaz
para su d`bebfalbüf. D` trbl`nsáf bfiuld laembns sbhfboblatbvns df `ns nrhafbsens
lnen `a snmrdprniullbüf id dspdlbds rdaltbvas id nxåhdfn `n qud prniuld dstrâs
nxbiatbvn, pâribia id `a bftdhrbiai lbtnp`aseátbla, rdiullbüf id `a altbvbiai
edtamü`bla, albiboblalbüf, idspn`arbzalbüf id `a edemrafa ebtnlnfirba` y obfa`edftd
eudrtd ld`u`ar.
Idftrn id `assbftâtbln
aftbeblrnmbafn laraltdråstblas id`dspdltrn,
id aep`bn Yrbl`nsáf lamd rdsa`tar
aep`baedftd qud dfdsprniultns
utb`bzain uf ahdftd
id
lubiain pdrsnfa` lnen kamnfds, lrdeas, pastas idfta`ds, lnseâtblns, lrdeas para
`a pbd` y idsninraftd, aså lnen df prniultns tdxtb`ds. ds gbirn`åtblaedftd dstam`d,
rd`atbvaedftd fn vn`átb`, gbirnoümbln y dstuibns rdlbdftds suhbdrdf qud pnsdd
pntdflba` afirnhâfbln y aftb dstrnhâfbln.

A pdsar qud sd idslnfnld `a tnxblbiai rd`atbva id lnfldftralbnfds traza id

lnftaebfaftds dedrhdftds para `a sa`ui gueafa, df `a Tfbüf Durnpda sd ga
`dhbs`ain para qud `a lnfldftralbüf eáxbea id YL\ df onreu`albnfds id prniultns
id lubiain pdrsnfa` fn snmrdpasd uf :.<% id` lnftdfbin df pdsn. Asbebsen, sd

gaf
:.1: la`lu`ain y prnpudstn
y :.=7 ΰh/@ id YL\ df lnfldftralbnfds
ahua . prdvbstas sbf dodltn qud nslb`af dftrd
Dstam`dldr d` hrain id rdenlbüf id YL\ df ufa p`afta id trataebdftn id ahuas
rdsbiua`ds pdrebtd vbsua`bzar `a dodltbvbiai id` prnldsn lnf bfonrealbüf lnflbsa,
dspdlba`edftd
dspdlba`edf td ûtb` para nptbebzar `as edtnin`n
edtnin`nhåas
håas utb`bzaias df `a
d`bebfalbüf id lnftaebfaftds nrháfblns para aså edknrar `a la`biai id` ahua qud sd
rdbflnrpnra a ufa lnrrbdftd id ahua fatura`.
Idmbin a su dstamb`biai, d` trbl`nsáf tbdfd uf pntdflba` id mbnalueu`albüf df a`has,
p`aftas n afbea`ds, lnen `nemrblds id tbdrra, pdlds n eaeåodrns earbfns. D`
trbl`nsáf sd dfludftra dftrd `ns 1: lnepudstns eás `nla`bzains df `ns afá`bsbs id
`as ahuas rdsbiua`ds.

Aldrla id `nsqud
idenstrains dodltns
dstdid` trbl`nsáf prdsdftds
lnepudstn df d` ahua,
ga tdfbin dodltn df a`hufns
df sbstdeas dstuibns
aluátblns a `nsdqud
ga
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
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www.btdsb.diu.ex  
 

sd ``dhü a idtdrebfar qud `ns nrhafbsens eás sdfsbm`ds a iblgn lnepudstn snf
prbflbpa`edftd a`has y lrustáldns a bfl`usn lnfldftralbnfds id partds pnr eb``üf,
ebdftras qud pnr ntra partd df gueafns pudid amsnrmdrsd id onrea sbstdeátbla pnr
d` ludrpn, a`tdrar d` sbstdea dfinlrbfn, alueu`arsd df tdkbin euslu`ar d bfl`usn
trafsebtbrsd iuraftd `a `altaflba.
Df a`hufns dstuibns sd gaf ``dhain a idtdltar lnfldftralbnfds id trbl`nsáf df
o`ubins gueafns, a `ns qud sd lrdd qud ``dha idsid `ns prniultns id lubiain
pdrsnfa` qud `n lnftbdfdf. Ntrns autnrds lrddf qud pudid ``dhar a` ludrpn gueafn
pnr lnfsuen nra`, ya qud, df varbns dstuibns, gdlgns df DD. TT y Lafaiá, sd gaf
idtdltain lnfldftralbnfds id trbl`nsáf df ahua idstbfaia a lnfsuen gueafn.
A`hufns dstuibns bfiblaf qud `a dxpnsblbüf a` trbl`nsáf pudid prniulbr dodltns
fdhatbvns df `a sa`ui gueafa, lnen idtdrbnrn id `a ouflbüf gdpátbla n dfinlrbfa.
Ynins `ns iatns ibspnfbm`ds snmrd `a prdsdflba aembdfta` id` trbl`nsáf, aideás id
sus pnsbm`ds dodltns snmrd `a sa`ui, galdf qud dstd lnepudstn sd lnfsbidrd uf
lnftaebfaftd prbnrbtarbn.
Agnra mbdf, para d`bebfar n rdenlbüf id` Yrbl`nsáf(YL\) df d` trataebdftn id ahuas
rdsbiua`ds,
lnepudstn dfid ibodrdftds
aludrin adtapas
bfvdstbhalbnfds qud sdidgaf
id` trataebdftn rda`bzain
ahua rdsbiua`,para rdenvdr
sd ga dstd
dflnftrain
qud `as eaynrds lnfldftralbnfds snf df d` sdibedftain
sdibedftainrr prbearbn ya qud df iblga
dtapa sd ûfblaedftd sd sdparaf sn`bins sdibedftam`ds y iain qud d` YL\ sud`d
dflnftrarsd df lnfldftralbnfds pnr idmakn id su sn`umb`biai eáxbea df ahua(1:
eh/@) d` YL\ fn sd vd aodltain pnr d` trataebdftn id sü`bins sdibedftam`ds.
sdibedftam`ds.

Yaembâf sd ga idenstrain qud d` usn id a`hufns tbpns id ob`trns pdrln`ainrds df d`

trataebdftn id ahuas rdsbiua`ds lnf iblgn lnepnfdftd y uf pnstdrbnr sdibedftainr
sdlufiarbn prdsdftarnf uf hrain id rdenlbüf id YL\ id gasta <=% rdspdltn a`
sdibedftainr prbearbn. Ynias `as lnfldftralbnfds id Yrbl`nsáf oudrnf
idtdrebfaias
idtdrebfaias pnr edibn id dspdltrnslnpba T_-_bs.

11.=  Bfvdstbhud sb dxbstdf prnhraeas id prdvdflbüf id lnftaebfalbüf dstata`ds n

rdhbnfa`ds para eaftdfdr a` edrlurbn oudra id su p`afta eufblbpa` id trataebdftn
id ahuas rdsbiua`ds. Dstd edrlurbn pudid vdfbr id `ns `amnratnrbns id su
ufbvdrsbiai n `as noblbfas idfta`ds y gnspbta`ds
gn spbta`ds `nla`ds. ¾Luá`ds snf a`hufas id `as
dspdlboblalbnfds id dstns prnhraeas> ¾Luáftn edrlurbn sd ga eaftdfbin oudra id`
aembdftd idsid d` bfblbn id` prnhraea>  

].  Ds id hraf bepnrtaflba

bepnrtaflba rdiulbr d` usn id dstd edta` `åqubin a fbvd` eufiba`,

idmbin a susiddodltns
onrea partd df aprnxbeaia
ufa `bsta `a sa`ui id `a
idpnm`albüf, asåqud
1<: paåsds, lnen
sd a`
gafaembdftd, Eâxblna
lneprnedtbin
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
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www.btdsb.diu.ex  
 

rda`bzar allbnfds para `a rdiullbüf id` usn id` edrlurbn df sus ibodrdftds áembtns
id ap`blalbüf.
@as allbnfds a bep`dedftar, dstáf lnftdfbias df uf bfstruedftn kuråiblaedftd
i d edrlurbn, ``aeain ‐Lnfvdfbn id Ebfa eata
vbflu`aftd a fbvd` eufiba` df d` tdea id
snmrd d` Edrlurbn― , d` lua` oud prdsdftain df `a Lbuiai id Hbfdmra, \ubza d` 12 id

dfdrn id =:1<, idspuâs id ariuas sdsbnfds id tramakn pnr partd id `ns Lnebtâs id
`ns paåsds partblbpaf
partblbpaftds,
tds, bfl`uydfin Eâxbln.
Dstd Lnfvdfbn, tbdfd lnen nmkdtbvn, prntdhdr `a sa`ui gueafa y d` edibn aembdftd
id `as debsbnfds y `bmdralbnfds aftrnpühdfas id edrlurbn y sus lnepudstns. D`
edrlurbn tbdfd usns df ibvdrsns sdltnrds prniultbvns, lnen; sdltnr d`âltrbln, sdltnr
ebfdrn y prniullbüf artdsafa`, sdltnr sa`ui y prbflbpa`edftd df `a bfiustrba id l`nrn
l`nrn--
snsa. Df d` sdltnr sa`ui, d` edrlurbn sd dep`da df tdreüedtrns,
dsobheneafüedtrns, valufas (lnfsdrvainr) y df aea`haeas idfta`ds, dftrd ntrns.

D` Lnfvdfbn musla ``aear `a atdflbüf snmrd uf edta` usain a fbvd` eufiba` y

nefbprdsdftd qud, sb mbdf ds id nrbhdf fatura`, tbdfd uf aep`bn usn df nmkdtns
lntbibafns
lnftrn` id y`assddebsbnfds
`bmdra a `aaftrüpblas
ateüsodra,id
a` edrlurbn
sud`n y a`aahua idsid
`n `arhn id ibvdrsas oudftds.
su lbl`n id D`
vbia ga
sbin uf oaltnr l`avd a `a gnra id idtdrebfar `as nm`bhalbnfds id` Lnfvdfbn.
@ns aspdltns eás idstalains id` Lnfvdfbn id Ebfaeata bfl`uydf `a prngbmblbüf id
fudvas ebfas id edrlurbn, `a d`bebfalbüf hraiua` id `as dxbstdftds `a rdiullbüf id`
usn id` edrlurbn df ufa sdrbd id prniultns y prnldsns, `a prnenlbüf id edibias
id lnftrn` id `as debsbnfds a `a ateüsodra y id `as debsbnfds a `a tbdrra y a` ahua,
aså lnen `a rdhu`albüf bfdxbstdftd id` sdltnr id `a ebfdråa artdsafa` y a pdqudña
dsla`a. D` Lnfvdfbn taembâf sd dflarha id` a`ealdfaebdftn prnvbsbnfa` id
edrlurbn y su d`bebfalbüf ufa vdz qud sd lnfvbdrtd df rdsbiun, `ns puftns
lnftaebfains id edrlurbn y tdeas safbtarbns.

Earln rdhu`atnrbn df Eâxbln

Earln
@as idpdfidflbas id` Hnmbdrfn Odidra` rd`albnfaias lnf d` lnftrn` y eafdkn id`
edrlurbn snf `a \dlrdtaråa id` Yramakn y Zrdvbsbüf \nlba`, `a \dlrdtaråa id Edibn
Aembdftd y ]dlursns Fatura`ds, `a \dlrdtaråa id Lneufblalbnfds y Yrafspnrtds y
`a \dlrdtaråa id \a`ui. Aiblbnfa`edftd, `a \dlrdtaråa id Galbdfia y Lrâibtn Zûm`bln
a travâs id `a Aiebfbstralbüf Hdfdra` id Aiuafas lnnribfa d` envbebdftn
envbeb dftn lnedrlba`
id edrlurbn df `as ornftdras y eaftbdfd bfonrealbüf snmrd `as bepnrtalbnfds y
dxpnrtalbnfds id edrlurbn. Df Eâxbln, `a @dy Hdfdra` id` Dqub`bmrbn Dln`ühbln y `a
Zrntdllbüf a` Aembdftd (@HDDZA) lnftdep`a haraftbzar d` idrdlgn id tnia pdrsnfa
a vbvbr df uf edibn aembdftd aidluain para su idsarrn``n, sa`ui y mbdfdstar pnr `n

qud
@dy taembâf
Hdfdra` sd prdtdfid
para iar uf eafdkn
`a Zrdvdflbüf bftdhra`
y Hdstbüf a `ns id
Bftdhra` rdsbiuns lnen `n ibltaebfa
`ns ]dsbiuns (@HZHB]) `ay
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
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www.btdsb.diu.ex  
 

taembâf df d` áembtn Bftdrfalbnfa` a travâs id `ns lnfvdfbns id Masb`da.

Aiblbnfa`edftd, taftn `a @HDDZA y `a @HZHB] ludftaf lnf sus rdh`aedftns
lnrrdspnfibdftds, `ns lua`ds apnyaf `a bfstruedftalbüf id `as `dyds hdfdra`ds
lnrrdspnfibdftds.

Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
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www.btdsb.diu.ex  
 

@bfdaebdftns id uf p`af id allbüf

@bfdaebdftns
Id aludrin lnf `ns rdsu`tains id` ta``dr id prdsdftalbüf id rdsu`tains, ld`dmrain
df `a Lbuiai id Eâxbln d` < y 9 id Ku`bn id =:1<, sd alnriü d` dstam`dlbebdftn id
uf lnebtâ qud apnyd a idobfbr allbnfds para `a hdstbüf id` edrlurbn y sus rdsbiuns
id aludrin lnf `ns prbflbpbns id` Lnfvdfbn id Ebfaeata, a sdr obreain df nltumrd
id =:1<. Dftrd `as allbnfds edflbnfaias iuraftd d` ta``dr, sd idmdráf rda`bzar
altbvbiaids pnr sdltnr y id aludrin a` tbpn id prnm`deátbla a atdfidr. A
lnftbfualbüf sd bfiblaf a`hufas id `as `åfdas id allbüf
bidftboblaiass lnen `as id eaynr prbnrbiai;
bidftboblaia
1. Bfvdftarbn id `bmdralbnfds id edrlurbn
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
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www.btdsb.diu.ex  
 

1.1. Altua`bz
Altua`bzalbüf
albüf id` bfvdftarbn id `bmdralbnfds id edrlurbn df Eâxbln.
1.=. Nmtdflbüf, df `a edibia id `n pnsbm`d, id oaltnrds id debsbüf ffalbnfa`ds
albnfa`ds id
`as oudftds id eaynr lnftrbmulbüf y id `as lbtaias df d` Lnfvdfbn id
Ebfaeata.
1.<. Galdr partålbpd a tnins `ns sdltnrds bfvn`ulrains lnf `a obfa`biai id
ibsebfubr `a bfldrtbiuemrd id `as dstbealbnfds.
Zrnldsns
9.1. Ibahfüstbln id `as tdlfn`nhåas altua`ds id dstamb`bzalbüf y
sn`biboblalbüf id rdsbiuns lnf edrlurbn utb`bzaias df `ns sbtbns id ibspnsblbüf
id rdsbiuns pd`bhrnsns.
9.=. Idobfblbüf id `as allbnfds para `a ibspnsblbüf y a`ealdfaebdftn id`
edrlurbn y `ns rdsbiuns lnf edrlurbn hdfdrains iuraftd d`
idseaftd`aebdftn
idseaftd`a ebdftn id `as p`aftas l`nrn-snsa lnf lld`ias
d`ias id edrlurbn.
9.<. Idobfblbüf id` p`af id rdedibalbüf id` sbtbn idspuâs id`
idseaftd`aebdftn id `as p`aftas id l`nrn-snsa lnf ld`ias id edrlurbn.
4. Zrniultns
4.1. lnfidedrlurbn
Dva`ualbüf a` obfa`altua`
`a lapalbiai id suid
vbia ûtb`
`a bforadstrultura bfsta`aia df
Eâxbln lnf d` prnldsn id rdtnrta para d` eafdkn id edrlurbn id prniultns
a` obfa` id su vbia ûtb`.
Bfiustrba`
4.=. Bep`dedftar p`afds id eafdkn para hrafids hdfdrainrds.
Ineblb`barbns
4.<. D`amnralbüf id uf p`af id sdhrdhalbüf y rdln`dllbüf sd`dltbva
4.9. Bep`dedftalbüf id uf prnhraea pb`ntn id` p`af id eafdkn falbnfa`
4.4. Lnflbdftbzalbüf id `a pnm`albüf.
\dltnr \a`ui

4.?. \ustbtulbüf
fbvd` falbnfa` id tdreüedtrns y dsobhfneafnedtrns
dsobhfneafnedtrns lnf edrlurbn a
4.8. Idobfblbüf id `as rdhu`albnfds fdldsarbas
fdldsarbas para `a rdstrbllbüf a `a
bepnrtalbüf y usn.
?. \dltnr \a`ui-aea`haeas
?.1. D`amnralbüf id uf p`af id allbüf para `a sustbtulbüf id` usn id
aea`haeas idfta`ds lnf edrlurbn.
?.=. Idobfblbüf id uf p`af para d` eafdkn aembdfta`edftd aidluain id
`ns rdsbiuns id `as aea`haeas idfta
idfta`ds
`ds lnf edrlurbn.

11.<  Tfa
e</iåa. p`afta
La`lu`d d` id trataebdftn
vn`uedf id ahuas
rdqudrbin (e<)rdsbiua`ds rdlbmd uf
para uf tafqud o`ukn id <4:::
idsardfainr id o`ukn
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex  
 

gnrbznfta` id <e id prnoufibiai qud rdenvdrá partålu`as lnf ufa hravdiai

dspdlåobla id eás id 1.2 y uf taeañn eás hrafid id :.= ee id ibáedtrn.

]. 
Iatns
Q5<4::: e</iåa
Zrnoufibiai5 <e
Ibáedtrn5 :.= ee
Hravdiai dspdlbobla51
dspdlbobla51.2
.2

_n`uedf para idsardfainr

<4:::e  x 1 iba 5 :.99:: e/s
iba 7?9:: s  

vn`uedf
edf tnta` id` taftafqudqud idsar
idsardfainr 1 :. 9 :e
dfainr55 x x <ebfx ?: s 5 <? e
  

<?ex1.25?7.= 9e s ebf  

11.9  Tfa p`afta id trataebdftn id ahuas rdsbiua`ds rdlbmbrá uf o`ukn id <4:::

e</iåa. La`lu`d d` árda id supdroblbd (e =), d` ibáedtrn (e), d` vn`uedf (e<) y d`
tbdepn id idtdflbüf gbiráu`bla id uf l`arboblainr prbearbn lbrlu`ar id <e id
prnoufibiai qud rdenvdrá 4:% id `ns sü`bins suspdfibins. \upnfha qud `a tasa
id idsmnriaebdftn id `a supdroblbd utb`bzaia para d` ibsdñn ds id ?: e </e=-iåa.

]. 

Iatns Q5<4::: e</iåa

Q]5?: e</e=-iåa
Zrnoufibiai5<e

 Árda tnta` l`arboblaia

AL 5 Q 5 ?: e/e/iåiåaa 5 4747<.<.<<<< e 
Q <4::: e

Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex  
 

Ibáedtrn

I 5 ∛ AϊL 5 ∛ 47<.ϊ<< 5 =8=8..=4 e  

_n`uedf
Zrnouufibfib9iaiiai 5 4747<.<.9<<<< e ∘ < e 5 1892.2 e
_ 5 AL ∘ Zrno  

Ybdepn id idtdflbüf gbiráu`bla

Y 5 Q 5 <4::: e∘=9g/iå
_ 1892. 2 e  a
/iåa 5 1.12 g5 g 5 1.= g  

11.4  \upnfha uf o`ukn id p`afta id 1=::: e </iåa. Idtdrebfd d` tbdepn id

idtdflbüf rda` nmsdrvain df d` laepn id ins tafquds id asdftaebdftn lbrlu`ards
lnf ufa prnoufibiai id <.4e qud oudrnf ibsdñains para tdfdr ufa tasa id
< =
idsmnriaebdftn
edfns = g.  qud fn dxldia `ns ?: e /e  -iåa y uf tbdepn id idtdflbüf id a`

]. 
Iatns
Q51=::: e</iåa
Q]5?: e</e=-iåa
Zrnoufibiai5<.4e
Y5=g

 Árda tnta`

 Árda pnr tafqud

AL 5 Q 5 1=:::
?: e/ee/iåiåa 5 =:: e 
AL 5 = tafquds  5 1:: e 
=:: e 
Ibáedtrn pnr tafqud

I 5 ∛ Aϊ9L 5 ∛ 1::ϊ9 5 1111..=7 e  

 Árda rda` para laia tafqud

ϊ    

A 5 9 ∘ 11.=7e7e 5 2222..2< e
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
www.btdsb.diu.ex
?:?8?:= 
www.btdsb.diu.ex  
 

_n`uedf para laia tafqud

_ 5 AL ∘ Zrno
Zrnouufibfibiaiiai 5 2222..2< e ∘ <.4 e5
e 5 <92.8? e  

Ybdepn id idtdflbüf pnr tafqud

  

Y 5 Q_ 5 <92.1=:::
8? e e∘=9g/iå
/iåa a 5 1.9 g
- Aså, aemns lasns luep`df lnf d` lrbtdrbn id uf tbdepn id idtdflbüf id a` edfns
=g. - 

11.? Tfa p`afta id trataebdftn id ahuas rdsbiua`ds tbdfd uf o`ukn id <4:::

e</iåa. La`lu`d `a easa id `nin idsdlgain laia iåa (Q wWw, dxprdsain df ch/iåa)
para uf sbstdea id `nin altbvain npdrain
npdr ain a uf tbdepn id rdtdflbüf id sü`bins (\]Y)
id 4 iåas. \upnfha uf vn`uedf id tafqud id abrdalbüf id 1?9: e <  y ufa
lnfldftralbüf id E@\\ id =:: eh/@. 

]. 
Iatns
Q5<4::: e</iåa
\]Y5 4 iåas
_51?9: e
W5=:: eh/@

@nin idsdlgain
\Y]5 _W  

QwWw5 \]Y_W 5 1?9::::@

Lnfvbrtbdfin a ch/iåa
1?9::::@
4 iåa=::
=::eh
sQwWweh@ 5?4?:::::eh/iåa  

?4?::::: eh@ (1::::::1ch eh) 5?4?ch/iåa  

11.8  \d `d prnpnrlbnfa `a sbhubdftd bfonrealbüf snmrd ufa p`afta eufblbpa` id

trataebdftn id ahuas rdsbiua`ds. Dsta p`afta utb`bza d` prnldsn traiblbnfa` id `nin
altbvain. \upnfha qud `ns eblrnnrhafbsens snf 44% doblbdftds df lnfvdrtbr d`
a`bedftn df mbneasa, `ns nrhafbsens tbdfdf ufa tasa lnfstaftd id eudrtd id prbedr
nridf id :.:4/iåa, y `ns eblrnmbns a`lafzaf `a ebtai id su tasa eáxbea id
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex  
 

lrdlbebdftn luafin `a lnfldftralbüf id MNI 4  ds id 1: eh/@. Dxbstdf 14::::

pdrsnfas df `a lneufbiai (su prniullbüf id ahua rdsbiua` ds id ==4 @/iåa-lápbta,
:.1 ch MNI4 /lápbta-iåa). D` dstáfiar id do`udftd ds id MNI 45 =: eh/@ y Y\\5 =:
eh/@. @ns sü`bins suspdfibins oudrnf edibins lnen 9<:: eh/@ df ufa eudstra id
ahua rdsbiua` nmtdfbia id` rdaltnr mbn`ühbln, 14::: eh/@ df d` `nin sdlufiarbn, =::
eh/@ df d` ao`udftd id `a p`afta y 1:: eh/@ df d` do`udftd id` l`arboblainr prbearbn.
D` \]Y ds bhua` a 9 iåas.
a) ¾Luá` ds d` vn`uedf id ibsdñn id `a ludfla id abrdalbüf (e<)>
m) ¾Luá` ds d` pdrbnin id abrdalbüf id `a p`afta (iåas)>
l) ¾Luáftns ch id sü`bins sdlns sdlufiarbns fdldsbtaf prnldsarsd ibarbaedftd
id `as p`aftas id trataebdftn>
i) \b `a tasa id idsdlgn id `nin (Qw) sd bflrdedfta df `a p`afta, ¾d` tbdepn id
rdtdflbüf id `ns sü`bins auedftará, rdiulbrá, n pdreafdldrá bhua`>
d) Idtdrebfd `a prnpnrlbüf id O/E df ufbiaids id ch MNI4 /ch \\_@E-iåa.
o) ¾Luá` ds d` tbdepn id rdsbidflba ld`u`ar edibn>
].

Iatns3
Yasa id eudrtd 5:.:4/iåa. Fûedrn id gambtaftds51
gambtaftds514::::
4:::: pdrsnfas
Dstáfiar id MNI45 =: eh/@ Ahua rdsbiua` pdr lápbta5 ==4 @/iåa
Dstáfiar id Y\\5 =: Lnfldftralbüf
Lnfldftralbüf pdr lápbta5:.1 ch MNI4 / iåa.
\n`bins suspdfibins59<:: eh/@
suspdfibins5 \Y]5 9 iåas

a)
 5 ∘R \  \  C 
19 5 <<.8_∘9<::
4x1: ∘.44 999=:
999=: :. : 4  
_5  
m)  59.=  x1:

η 55 .. 5 .1=9 iibba 
=.28? g

l) \n`bins sdlns5 .∘ ∘ 

 59414   

i) d` \]Y sd rdiulbrá

d) 5O ∘∝ 
Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex  
 

∘  
O 5 .∘.
O 5:.28∝
∘MN  
o) Ds id 9 iåas

11.7   A` utb`bzar `a bfonrealbüf prnpnrlbnfaia df d` dkdep`n 11.8, idtdrebfd d` va`nr

lråtbln id \]Y (a`hufas vdlds rdodrbin lnen \]Yeåf). Dstd târebfn sd rdobdrd a` \]Y
df infid `as lâ`u`as df d` prnldsn id `nin altbvain sdråaf `avaias n rdenvbias
rdenvbia s id`
sbstdea eás rápbin id `n qud sd pudidf prniulbr.  
].
1
\]Y 5ΰeaxci  
Idmbin a qud fn sd prnpnrlbnfa ufa lnrrdlta bfonrealbüf lnf rdspdltn a `ns iatns
fdldsarbns para sdr rdsud`ta sn`n sd pudid prnpnfdr idsid `a dlualbüf psaia ufa
sn`ulbüf.
11.2  Df `ns sbhubdftds dfuflbains dflbdrrd df ufa lbrlufodrdflba
lbrlufodrdfl ba d` târebfn
lnrrdltn df fdhrbtas.
fdhrbtas . \b d` tbdepn id rdtdflbüf id sü`bins (\]
(\]Y)Y) ds makn (pnr dkdep`n,
9 iåas), ¾quâ lnfiblbnfds dxbstdf>
a) @a prnpnrlbüf O/E ds makn/ a`tn .
m) @ns rdqudrbebdftns id dfdrhåa para `a abrdalbüf sdráf edfnrds/eaynrds .
l) @ns eblrnnrhafb sens dstaráf gaemrbdftns/saturains id lnebia.
eblrnnrhafbsens
i) D` tbdepn edibn id rdtdflbüf ld`u`ar ds makn/a`tn .
d) @a diai id` `nin ds maka/a`ta.
o) @a tasa id idsdlgn id `nin pudid gamdr sbin rdlbdftdedftd
bflrdedftaia/rdiulbia .
h) D` E@\\ pudid gamdr sbin bflrdedftain/rdiulbin.

11.1: Idtdrebfd d` åfibld id vn`uedf id `nin (\_B) para ufa prudma df infid <h
id E@\\ nlupaf uf vn`uedf id 94: e` idspuâs id uf asdftaebdftn
asdftaebdf tn id <: ebfutns.
].
Iatns
E@\\5 <h
_594: e@

Åfibld id vn`uedf id `nin

Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex  
 

\_B5 Ydst idh idlaftamb

id E@\\ ` bi ai  

\_B5 94:e` 5 1414:: h/h/e`e`  

]dodrdflbas < h id E@\\

  Hb`, E. \ntn, A. Lnftaebfaftds dedrhdftds df ahuas, dodltns y pnsbm`ds
•

trataebdftns. Artålu`n id rdvbsbüf. Iblbdemrd id =:1=. _n`.8, Fn.= “ 4=-8<

•  Ynrrds, L. Dlgdvdrrba, \. Idtdrebfalbüf
Idtdrebfalb üf prd`bebfar id Yrbl`nsáf
Yrbl`nsá f pnr
dspdltrnslnpba Tv-_bs.=:18.
Tv-_bs.=:18. Lbdflba, Ydlfn`nhåa y \a`ui _n`. 9 Fue. 1.
  Rartn, E. (=:1<). A`ealdfaebd
• A`ealdfaebdftnftn y ibs
ibspnsblbüf
pnsblbüf id edrlurbn df eâxbln.
]dlupdrain id
gttps;//www.hnm.ex/les/up`nais/attalgedft/ob`d/1219<8/=:1<^A`ealdfaeb
dftn^y^ibspnsblb^f.pio

Larrdtdra Brapuatn - \b`an ce 1=.4 Ln`nfba D` Lnpa`, Brapuatn, Huafakuatn3 L.Z. <?7=1
Yd`s. :1 9?= ?:?82::, ?:?8?:= 
?:?8?:= 
www.btdsb.diu.ex
www.btdsb.diu.ex