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K_G =20038:034
K_G =20038:034
_K_]BEC MB LB_]ÏG MB _CØMB B _BLRZCFÌC
GORPCOKGFCI
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G trcjcidcmgr qucfmg våtkec mb cokmbftb gu mgbfìc goupcokgfci sgarb fïg cpbfcs oge c
ibsïg, ecs tcejëe oge g prbogfobktg. Kssg qucfmg g cokmbftb ë actci, mbkxcfmg ecrocs
krrbpcrãvbks cgs acekikcrbs.
acekikcrbs. Gs rbsuitcmgs bspbrcmgs mg _kstb
_kstbec
ec mb lbstïg mb __G sïg mb
prbvbfkr cokmbftbs b prbhuåzgs rbicokgfcmgs cg trcjcidg b prgpgrokgfcr igocks mb trcjcidg
sblurgs b scumãvbks, b ogfsbqubftbebftb, bikekfcr b ekfkekzcr rksogs pcrc __G,
cmgtcfmg ebmkmcs bakoczbs mb prbvbfìïg b prgtbìïg. C _cømb b _blurcfìc Goupcokgfci,
tbe ue pcpbi aufmcebftci fc sustbftcjkikmcmb mg fblÿokg, uec vbz qub acz pcrtb mg
]rkpë mc _ustbftcjkikmcmb (bogfýekog, cejkbftci b sgokci).
Cokmbftbs mg trcjcidg pgmbe trczbr pbrmcs pcrc grlcfkzcìïg, ogeg pgr bxbepig8
_ciãrkgs pclgs fgs prkebkrgs qukfzb mkcs mb cacstcebftg, g qub gfbrc c scømb
•
akfcfobkrc mg fblÿokg>
Cuxåikg fc cqukskìïg mb ebmkocebftgs b fg trctcebftg eëmkog mg trcjcidcmgr
•
cabtcmg>
Pclcebftg mb dgrcs-bxtrcs gu ogftrctcìïg mb fgvcs pbssgcs pcrc ogepbfscr g
•
cacstcebftg>
3
Agftb
Agftb88 Hgrfci Bstcmg mb Ekfcs8 dttps8//www.be.oge.jr/c
Ekfcs8 dttps8//www.be.oge.jr/cpp/fgtkokc/b
pp/fgtkokc/bogfgekc/:03
ogfgekc/:03</01/02/kftbrfc
</01/02/kftbrfcsWbogfg
sWbogfgekc,4<=33?/jrcski-
ekc,4<=33?/jrcski-
tbe-<00-eki-cokmbftbs-mb-t
tbe-<00-eki-cokmbftbs-mb-trcjcidg-pgr-cf
rcjcidg-pgr-cfg.sdtei
g.sdtei.. Cobsscmg be 02 mb huidg mb :034.
kfoiuåmgs gs ocsgs mb cokmbftbs be goupcìòbs kfagrecks, bssb føebrg pgmbrkc odblcr c
Z$ =0 jkidòbs. G Ekfkstërkg mc Aczbfmc ctbstc qub bftrb :03: b :031, agrce rblkstrcmgs
?,2 ekidòbs mb ocsgs mb cokmbftb mb trcjcidg be :1 bstcmgs b fg Mkstrktg Abmbrci.
Zbsuitcmgs qub rbprbsbftce 3?.?1? egrtbs mb trcjcidcmgrbs b lbrcìïg mb oustg mb Z$
::,3<3 jkidòbs pcrc gs ogarbs pøjikogs oge lcstgs mc Prbvkmèfokc _gokci, ogeg cuxåikg-
mgbfìc, cpgsbftcmgrkc pgr kfvcikmbz, pbfsïg pgr egrtb b cuxåikg-cokmbftb pcrc pbssgcs
qub akocrce oge sbqubics. Fgs øitkegs okfog cfgs, =20 eki pbssgcs sgarbrce arcturcs
bfqucftg trcjcidcvce. Ckfmc ogftbxtucikzcfmg cs qubstòbs bstctåstkocs rbicokgfcmcs c
scømb b sblurcfìc mgs trcjcidcmgrbs fg Jrcski, pgmbegs rbsscitcr qub oge jcsb fcs
kfagrecìòbs mg Cfuãrkg Bstctåstkog mb Cokmbftbs mb ]rcjcidg :031, agk rblkstrcmg uec
qubmc mb <% fg føebrg mb cokmbftbs be rbicìïg c :032. G føebrg mb rblkstrgs ocku mb
1::.?<; pcrc 2<4.;?2Mb cogrmg oge c pujikocìïg, g qub sgarbu eckgr rbmuìïg agrce cs
mgbfìcs ocuscmcs gu clrcvcmcs be mbogrrèfokc mg prÿprkg trcjcidg. Bics tkvbrce uec
qubmc mb 34,<=% be rbicìïg c :032. C Kfmøstrkc agk g sbtgr mc bogfgekc qub cprbsbftgu
uec qubmc ecks sklfkakoctkvc fg føebrg mb fgtkakocìòbs mb mgbfìcs mg trcjcidg,
pcsscfmg mb <.04: pcrc 2.0:?, uec rbmuìïg mb :;.0<%.
:
Re ogfhuftg mb sbks ctkvkmcmbs bogfýekocs agk rbspgfsãvbi pgr cprgxkecmcebftb :2%
mg tgtci mb cokmbftbs mg trcjcidg rblkstrcmgs be :031. Bsscs ctkvkmcmbs sïg8 Ctkvkmcmbs
mb ctbfmkebftg dgspktcicr, Ogeërokg vcrbhkstc mb ebrocmgrkcs be lbrci, Cmekfkstrcìïg
pøjikoc be lbrci, Ctkvkmcmbs mb ogrrbkg, ]rcfspgrtb rgmgvkãrkg mb ocrlcs b ogfstruìïg mb
bmkaåokgs. G ]rcfspgrtb Zgmgvkãrkg mb ocrlcs sujku uec pgskìïg, hã qub be :032 bib bstcvc
be sbxtg iulcr. G Cfuãrkg egstrc ckfmc uec qubmc sklfkakoctkvc fg føebrg mb egrtbs
ocuscmcs pgr cokmbftb mb trcjcidg. Gs rblkstrgs pcsscrce
pcsscrce mb :.2=1, be :032, pcrc :.:12
fg cfg sblukftb. Kssg rbprbsbftc uec rbmuìïg mb 33,0=%. G øfkog tkpg mb cokmbftb qub
cprbsbftgu citc agk g mb trchbtg ‟ cqubib qub cogftbob bftrb c rbskmèfokc b g igoci mb
trcjcidg. G føebrg mb rblkstrgs sujku 3,?=% be rbicìïg c :032. Bssb orbsokebftg, fg
bftcftg, agk ebfgr mg qub be cfgs cftbrkgrbs.
:
Agftb
Agftb88 _borbtcrkc mb Prbvkmèfokc- Ekfkstërkg mc Aczbfmc - dttp8//www.prbvkmbfokc.
- dttp8//www. prbvkmbfokc.lgv.jr/:034/0=/cfuc
lgv.jr/:034/0=/cfucrkg-cokmbft
rkg-cokmbftbs-mb-trcjcidg
bs-mb-trcjcidg--
3.? Bvgiuìïg mc Lbstïg mb _cømb b _blurcfìc Goupcokgfci ctë c odblcmc mc K_G =2003
Pcrc qub euktcs grlcfkzcìòbs pgssce gabrbobr ue cejkbftb mb trcjcidg sblurg b
scumãvbi, tbfmg ogeg civg bvktcr ibsòbs b prgjibecs mb scømb rbicokgfcmgs cg trcjcidg
b ebidgrb ogftkfucebftb sbu mbsbepbfdg be __], gs rbspgfsãvbks pbig skstbec mb
lbstïg mb __G tbe qub bftbfmbr b sb bfvgivbr fbssb ogftbxtg mb eumcfìcs. Be gutrcs
pcicvrcs, fgssc sgokbmcmb bstã be ogfstcftb mbsbfvgivkebftg, csske ogeg cs pbssgcs
bstïg sgj trcfsagrecìòbs fgs ecks mkvbrsgs cspbotgs sbfmg bibs kftbibotuci, begokgfci
b/gu akskocebftb. __gj
gj bssb êfluig, mbtc
mbtcidcrbegs
idcrbegs cs btc
btcpcs
pcs mcs eumcfìcs b g qub agk
ciocfìcmg be ocmc uec mbics8
3;;;8 G
• G kftbrbssb b fbobsskmcmb bxkstbftbs, jigqubcmgs be ue prgobssg
kftbrfcokgfci, cocjcrce sb ectbrkcikzcfmg be mkvbrscs fgrecs kftbrfcokgfcks,
ogeg c ogfdbokmc Fgrec GD_C_ 34003 (’Gooupctkgfci Dbcitd cfm _cabty
Cssbssebft _brkbs―) bicjgrcmc pgr ue ogfhuftg mb bftkmcmbs fgrectkvcs,
G Jrcski fïg pcrtkokpgu mg prgobssg mb bicjgrcìïg mc K_G =2003. Ogftumg, kssg fïg ë
kepbmktkvg pcrc qub bstc fgrec sbhc cpikocmc cquk. ]cftg qub, c prÿprkc CJF] hã bektku
be 0= mb eckg mb :034 c vbrsïg oge trcmuìïg gakokci be ogfsgfêfokc oge gs pcmròbs
K_G.
Ebidgrc c ogeufkocìïg b c ocpcoktcìïg pcrc qub tgmgs mc beprbsc bstbhce
•
mb mbsvkgs b cokmbftbs>
Ebidgrkc fgs prgobssgs lcrcftkfmg eckgr grlcfkzcìïg
•
b vkskjkikmcmb mb gpgrtufkmcmbs>
Lbstïg mb pbssgcs lcrcftkfmg mbsbfvgivkebftg mb sucs ogepbtèfokcs b bto.
•
Grlcfkzcìïg
•
Pbssgc gu lrupg mb pbssgcs qub tbe sucs prÿprkcs aufìòbs, oge rbspgfscjkikmcmbs,
cutgrkmcmbs b rbicokgfcebftg pcrc ciocfìcr sbus gjhbtkvgs.
Fgtc 38 G ogfobktg mb grlcfkzcìïg kfoiuk, ecs fïg ë ikektcmg c beprbbfmbmgr kfmkvkmuci,
Pbssgc gu grlcfkzcìïg qub pgmb cabtcr, sbr cabtcmc gu sb pbrobjbr cabtcmc pgr uec
mboksïg gu ctkvkmcmb.
]rcjcidcmgr
•
pbssgc qub rbcikzc g trcjcidg gu ctkvkmcmbs rbicokgfcmcs cg trcjcidg qub bstïg sgj g
ogftrgib mc grlcfkzcìïg.
Fgtc 38 Pbssgcs qub rbcikzce trcjcidgs gu ctkvkmcmbs rbicokgfcmcs cg trcjcidg, mb cogrmg
oge vãrkgs prgobmkebftgs, pclgs gu fïg pclgs, ogeg mb agrec rbluicr gu tbepgrãrkc,
kftbrektbftb gu sczgfciebftb, ocsuciebftb gu c tbepg pcrokci.
Fgtc :8 Gs trcjcidcmgrbs kfoiube c Citc Mkrbìïg, pbssgcs mb fåvbi lbrbfokci b fïg
lbrbfokci
Fgtc ?8 G trcjcidg gu cs ctkvkmcmbs rbicokgfcmcs cg trcjcidg, bxboutcmcs sgj g ogftrgib
sbu trcjcidg gu ctkvkmcmbs rbicokgfcmcs cg trcjcidg, mb cogrmg oge g ogftbxtg mc
grlcfkzcìïg.
• Pcrtkokpcìïg
Bfvgivkebftg fc tgecmc mb mboksòbs fc grlcfkzcìïg.
Fgtc 38 C pcrtkokpcìïg kfoiuk g bfvgivkebftg mb ogektès mb scømb b sblurcfìc b
• Ogfsuitc
Jusoc mb gpkfkòbs cftbs mb tgecr uec mboksïg
Fgtc 38 C ogfsuitc kfoiuk g bfvgivkebftg mb ogektès mb scømb b sblurcfìc b
rbprbsbftcftbs
rbprbsbftcftbs mgs trcjcidcmgrbs.
•
igoci mb trcjcidg
Igoci sgj g ogftrgib mc grlcfkzcìïg, gfmb uec pbssgc prboksc bstcr gu kr pcrc akfs mb
trcjcidg.
Fgtc 38 Cs rbspgfscjkikmcmbs mc grlcfkzcìïg fg êejktg mg skstbec mb lbstïg mb __G pcrc
• Ogftrctcmg
Grlcfkzcìïg bxtbrfc qub prbstc sbrvkìgs à grlcfkzcìïg, mb cogrmg oge cs bspbokakocìòbs,
• Zbquksktg
Fbobsskmcmb gu bxpbotctkvc qub ë mboicrcmc, lbrciebftb kepiåoktc b/gu gjrklctÿrkc.
Fgtc 38 "Lbrciebftb kepiåoktc" sklfkakoc qub ë ogstueb gu prãtkoc ogeue pcrc c
• Zbquksktgs iblcks b gutrgs rbquksktgs
Zbquksktgs iblcks qub uec grlcfkzcìïg mbvb oueprkr b gutrgs rbquksktgs qub uec
grlcfkzcìïg tbe gu gptc pgr oueprkr.
Fgtc 38 Pcrc gs babktgs mbstb mgouebftg, rbquksktgs iblcks b gutrgs rbquksktgs sïg cqubibs
ogibtkvgs.
Fgtc ?8 Gs rbquksktgs iblcks b gutrgs rbquksktgs kfoiube cqubibs qub mbtbrekfce cs
pbssgcs qub sïg rbprbsbftcftbs mgs trcjcidcmgrbs, mb cogrmg oge ibks, rbluicebftgs,
cogrmgs ogibtkvgs b prãtkocs.
• _kstbec mb lbstïg
Ogfhuftg mb bibebftgs kftbr-rbicokgfcmgs gu kftblrcftbs mb uec grlcfkzcìïg, pcrc
• Citc Mkrbìïg
Pbssgc gu lrupg mb pbssgcs qub mkrklb b ogftrgic uec grlcfkzcìïg fg ecks citg fåvbi.
Fgtc 38 C Citc Mkrbìïg tbe g pgmbr mb mbiblcr cutgrkmcmb b agrfbobr rboursgs
rboursgs mbftrg mc
grlcfkzcìïg, mbsmb qub c rbspgfscjkikmcmb akfci pbig skstbec mb lbstïg mb __G sbhc
ecftkmc.
Fgtc :8 _b g bsogpg mg skstbec mb lbstïg) cjrcflbr cpbfcs uec pcrtb mb uec
grlcfkzcìïg, c Citc Mkrbìïg sb rbabrb àqubibs qub mkrklbe b ogftrgice bstc pcrtb mc
grlcfkzcìïg.
Bakoãokc
•
Pgiåtkoc
•
Kftbfìòbs b mkrbìïg mb uec grlcfkzcìïg (?.3), ogeg bxprbssg agreciebftb pbic suc Citc
Mkrbìïg.
Pgiåtkoc pcrc prbvbfkr ibsòbs b prgjibecs mb scømb mgs trcjcidcmgrbs b pcrc agrfbobr
igocks mb trcjcidg sblurgs b scumãvbks.
Gjhbtkvg
•
Goupcokgfci.
Fgtc 38 G gjhbtkvg pgmb sbr bstrctëlkog, tãtkog gu gpbrcokgfci.
Fgtc :8 Gs gjhbtkvgs pgmbe sb rbicokgfcr c mkabrbftbs mksokpikfcs (ogeg akfcfobkrcs, scømb
Gjhbtkvg mb scømb b sblurcfìc goupcokgfci/Gjhbtkvg mb __G
• __G
Gjhbtkvg bstcjbibokmg pbic grlcfkzcìïg pcrc ciocfìcr rbsuitcmgs bspboåakogs
bspboåakogs,, ogfskstbftbs
oge c pgiåtkoc mb __G.
Fgtc :8 0 tbreg "ibsïg b prgjibec mb scømb" kepikoc c prbsbfìc mb ibsòbs gu prgjibecs
Pbrklg
•
Zksog
•
Babktg mc kfobrtbzc
Fgtc 38 Re babktg ë ue mbsvkg mg bspbrcmg - pgsktkvg gu fblctkvg,
Ogepbtèfokc
•
Kfagrecìïg mgouebftcmc
•
Kfagrecìïg rbqubrkmc c sbr ogftrgicmc b ecftkmc pgr uec grlcfkzcìïg b g ebkg be qub
bstã ogftkmc
Fgtc 38 Kfagrecìïg mgouebftcmc pgmb sbr be quciqubr agrectg aåskog, bibtrýfkog b bto.
Prgobssg
•
Prgobmkebftg
•
•
Mbsbepbfdg
Mbsbepbfdg
Zbsuitcmg ebfsurãvbi fg skstbec mb lbstïg mb scømb b sblurcfìc mg trcjcidg.
Fgtc 38 Mbsbepbfdg pgmb sb rbicokgfcr tcftg às ogfstctcìòbs qucftktctkvcs ogeg às
Mbsbepbfdg mb scømb b sblurcfìc goupcokgfci/mbsbepbfdg mb __G
•
]brobkrkzcr
•
Ctg mb rbcikzcr ue crrcfhg gfmb uec grlcfkzcìïg bxtbrfc mbsbepbfdc pcrtb mc aufìïg
gu prgobssg mb uec grlcfkzcìïg.
Fgtc 38 Rec grlcfkzcìïg bxtbrfc bstã agrc mg bsogpg mg skstbec mb lbstïg), bejgrc c
Egfktgrcebftg
•
Fgtcbrvcr orktkocebftb
orktkocebftb..
Ebmkìïg
•
Cumktgrkc
•
ctbfmkmgs
Fgtc 38 Rec cumktgrkc pgmb sbr uec cumktgrkc kftbrfc (prkebkrc pcrtb) gu uec cumktgrkc
bxtbrfc (sblufmc pcrtb gu tbrobkrc pcrtb), b pgmb sbr uec cumktgrkc ogejkfcmc
(ogejkfcfmg mucs gu ecks mksokpikfcs).
Fgtc :8 Rec cumktgrkc kftbrfc ë ogfmuzkmc pbic prÿprkc grlcfkzcìïg, gu pgr uec pcrtb
K_G 3;033.
Ogfagrekmcmb
•
Fïg ogfagrekmcmb
•
cmkokgfcks mg skstbec mb lbstïg mb __G qub uec grlcfkzcìïg bstcjbibob pcrc sk ebsec.
Kfokmbftb
•
mb gogrrbr, pgmb sbr rbabrkmg ogeg "qucsb cokmbftb" "qucsb pbrmc" b "gogrrèfokc
pbrklgsc"
Fgtc ?8 Bejgrc pgssc dcvbr uec gu ecks fïg ogfagrekmcmbs rbicokgfcmcs c ue
kfokmbftb, ue kfokmbftb tcejëe pgmb gogrrbr gfmb fïg bxkstc fïg ogfagrekmcmb.
Cìïg ogrrbtkvc
•
Cìïg pcrc bikekfcr cs ocuscs mb uec fïg ogfagrekmcmb gu ue kfokmbftb b pcrc prbvbfkr
c rbogrrèfokc.
Ebidgrkc ogftåfuc
•
__G pcrc gjtbr ebidgrkc lbrci fg mbsbepbfdg mb __G ogfskstbftb oge c pgiåtkoc mb __G
b oge gs gjhbtkvgs mb __G.
Fgtc :8 Ogftåfuc fïg sklfkakoc kfkftbrruptc, pgrtcftg, c ctkvkmcmb fïg prboksc gogrrbr be
Mcå, surlku c fbobsskmcmb mc fgvc Bstruturc mb Citg Fåvbi ‟ Cfbxg _I. Bstc agk mbakfkmc pbic
K__G, pcrc cs fgrecs mb skstbec mb lbstïg, jbe ogeg, pcrc uec cjgrmclbe kftblrcmc.
Kstg ë, cikfdcebftg bftrb gs pcmròbs mb skstbec mb lbstïg, ogeg pgr bxbepig, mc K_G
;0038:032 b K_G 3=0038:032.
G cfbxg _I tbe c akfcikmcmb mb acokiktcr c kftblrcìïg mgs skstbecs mb lbstïg, csske ogeg
c kftbrprbtcìïg mgs rbquksktgs fgrectkvgs, g qub gogrrb murcftb c kepibebftcìïg mc K_G
=2003, oge g sbu skstbec mb lbstïg mc scømb b sblurcfìc goupcokgfci.
Pcrc qub cs grlcfkzcìòbs ciocfobe èxktg be sucs ctkvkmcmbs, ogfvëe trcjcidcr oge cìòbs
iklcmcs cg8
• Ogeprgekssg mc Citc Mkrbìïg>
M krbìïg>
•
Ogeufkocìïg>
• Cvcikcìïg ogftåfuc mg mbsbepbfdg b egfktgrcebftg mg skstbec mb lbstïg mb
__G>
• Kftblrcìïg mg skstbec mb lbstïg mb __G fgs prgobssgs mg fblÿokg>
• Ogepikcfob mb rbquksktgs iblcks b gutrgs rbquksktgs, bto.
beprbsc ogfstcftbebftb be jusoc mb kfgvcìïg, ebidgrkc ogftåfuc, prgaksskgfcikseg,
clkikmcmb b ogepbtktkvkmc
ogepbtktkvkmcmb.
mb.
G PMOC ë ue prgobssg ktbrctkvg, utkikzcmg pbics grlcfkzcìòbs pcrc ciocfìcr uec ebidgrkc
ogftåfuc, ogfagreb mbsorktg fc Aklurc ?, iglg cjckxg. C K_G =2003 pgssuk bstruturc mb citg
fåvbi b tgtciebftb kftblrcmc cgs fgvgs pcmròbs, pgr bxbepig, mc K_G ;003 b K_G 3=003.
o) Odbon (Odbocr
)8 egfktgrcr b ebfsurcr ctkvkmcmbs b prgobssgs be
m) Cot (Clkr
)8 tgecr ebmkmcs pcrc ebidgrkc ogftåfuc mg mbsbepbfdg
Pcrc akfcikzcr bssc btcpc, ë kepgrtcftb rbsscitcr cs sblukftbs agrecs vbrjcks qub sïg
utkikzcmcs pcrc kftbrprbtcr c fgrec8
" mbvb
mbvb" kfmkoc ue rbquksktg>
"
pgmb" (ecy/ocf) kfmkoc pbrekssïg/pgsskjkikmcmb gu ocpcokmcmb.
=. OGF]BT]G MC GZLCFKXCÌÏG
=.3 OGEPZBBF_ÏG MC GZLCFKXCÌÏG B _BR OGF]BT]G
’C grlcfkzcìïg mbvb mbtbrekfcr cs qubstòbs bxtbrfcs b kftbrfcs qub
sbhce rbibvcftbs pcrc g sbu prgpÿsktg b qub cabtbe suc ocpcokmcmb mb
__ G―.
ciocfìcr gs rbsuitcmgs prbtbfmkmgs mb sbu skstbec mb lbstïg mb __G―.
rbsgiuìïg mgs ebsegs b gutrgs. Fc pcrtb mcs qubstòbs kftbrfcs, c grlcfkzcìïg tbrã
ogfmkìòbs mb kmbftkakocr sucs AGZÌC_ b AZCSRBXC
AZCSRBXC_.
_.
C oiãusuic =.3 ë ue rbquksktg fgvg fc vbrsïg :034 mc K_G =2003. C fgrec ebfokgfc mb
agrec pguog gjhbtkvc, c fbobsskmcmb mb sb kmbftkakocr tgmgs gs cssuftgs kftbrfgs b
bxtbrfgs mc grlcfkzcìïg, qub sbhce rbibvcftbs pcrc g sbu prgpÿsktg b qub cabtc c
ocpcokmcmb mgs rbsuitcmgs mg _L__G.
G ecks kepgrtcftb ë qub bstc oiãusuic qubjrc c agrec ogeg mbvb sbr bfocrcmc c lbstïg
mb scømb b sblurcfìc goupcokgfci. Qkstg qub, c oiãusuic rbtkrc c lbstïg mb __G mg fåvbi
gpbrcokgfci b trcz prkebkrcebftb pcrc g fåvbi bstrctëlkog. Bstb ktbe prgpgsktciebftb ë
ogigocmg cftbs ebseg mg kfåokg mg picfbhcebftg trcmkokgfci - orkcìïg mc Pgiåtkoc mb __G
- mg skstb
skstbec
ec mb lbstïg.
_blufmg Ekodcbi Pgrtbr
_blufmg Pgrtbr,, cg ogfobktucr c Cmekfkstrcìïg Bstrctëlkoc, mbvb-sb bstcjbibobr8
’G prgobssg ogftåfug mb mbtbrekfcìï g mc ekssïg b gjhbtkvgs mc
C lbstïg mb __G clgrc mbvbrã sbr kftblrcmc cg fblÿokg mc beprbsc. Mbvb aczbr pcrtb mg
sbu picfbhcebftg bstrctëlkog. Fïg ecks sbr trcjcidcmc cpbfcs fg fåvbi gpbrcokgfci.
OBGs, Prbskmbftbs b Mkrbtgrbs, mbvbe clgrc kfoiukr g tbec mb _cømb b _blurcfìc
Goupcokgfci be sucs mksoussòbs b tgecmc mb mboksòbs.
Fgtc88 C Qbrmb Ldckc kfmkoc pcrc gs oikbftbs, qub ogfvëe ogfsgikmcr bstb ktbe fg Ecfuci
Fgtc
mb _kstbec mb Lbstïg mb __G às kfagrecìòbs cpikoãvbks
cpikoãvbks.. Ebseg c fgrec fïg bxklkfmg tci
mgouebftg, pbrecfbobegs
pbrecfbobegs oge c utkikzcìïg mg ebseg, uec vbz qub chumc g _L__G mc
grlcfkzcìïg b gs cumktgrbs bfvgivkmgs fg prgobssg mg skstbec.
Pgrtcftg, pcrc kmbftkakocr cs fbobsskmcmbs b bxpbotctkvcs mb pcrtbs kftbrbsscmcs,
pgmbegs mbsorbvbr8
• COKGFK_]C_88 Cfãiksb mb rbluicebftgs mb aufmgs mb kfvbstkebftg> Kmbftkakocìïg
COKGFK_]C_
mb rbquksktgs mb jgiscs mb vcigrbs> Cfãiksb oråtkoc mb prgobssgs mb ausïg b
cqukskìïg> Cssbejibkcs mb Ogfsbidg mb Cmekfkstrcìïg.
• OIKBF]B_ B QK_K]CF]B_8
QK_K]CF]B_8 Cfãiksb oråtkoc mb rbquksktgs pcrc agrfbokebftg mb
prgmutgs b sbrvkìgs> Pbsqukscs mb pbrobpìïg mg oikbftb> Zbobjkebftg b
trctcebftg mb abbmjcon mg oikbftb, kfoiukfmg rboicecìòbs> Zbobjkebftg mb vksktcs
mg oikbftb> Zbcikzcìïg mb vksktcs cgs oikbftbs.
• AGZFBOBMGZB_, OGF]ZC]CMG_ B _RJOGF]ZC]CMG_8
_RJOGF]ZC]CMG_8 Cfãiksb oråtkoc mb
rbquksktgs mb ogftrctg mb ogeprc> Pbsqukscs mb pbrobpìïg mg agrfbobmgr>
Zbobjkebftg b trctcebftg mb abbmjcon mg agrfbobmgr, kfoiukfmg rboicecìòbs>
Zbobjkebftg mb vksktcs mg agrfbobmgr> Zbcikzcìïg mb vksktcs cgs agrfbobmgrbs.
• GZLCFKXCÌÒB_ MB ]ZCJCIDCMGZB_ (_KFMKOC]G_), GZLCFKXCÌÒB_ MB
BEPZBLCMGZB_ B OGERFKMCMB_8
OGERFKMCMB_8 Cumkèfokcs pøjikocs> Ocfcks mb
rbicokgfcebftg oge c ogeufkmcmb> Mkãiglg oge cs ikmbrcfìcs ogeufktãrkcs>
Cogepcfdcebftg mcs fgtåokcs vbkouics pbic eåmkc> Mkãiglg oge beprblcmgs>
Mkãiglg oge grlcfkzcìòbs fïg lgvbrfcebftc
lgvbrfcebftcks.
ks.
• LGQBZFG_ (cutgrkmcmbs iblcks b rbluicebftcmgrcs sbfmg igocks, rblkgfcks,
bstcmucks, fcokgfcks b kftbrfcokgfcks)8
kftbrfcokgfcks)8 Prgobssg skstbeãtkog mb lbstïg mc
ogfagrekmcmb oge rbquksktgs iblcks.
• KF_]K]RKÌÒB_ AKFCFOBKZC_8
AKFCFOBKZC_8 Cfãiksb oråtkoc mb rbquksktgs pcrc ogfobssïg mb
orëmktg b cogepcfdcebftg mgs rbictÿrkgs mb cfcikstcs akfcfobkrgs
C agrec mb bvkmbfokcr bssb rbquksktg ë mbegfstrcr fg ibvcftcebftg mcs fbobsskmcmbs b
bxpbotctkvcs mgs trcjcidcmgrbs b gutrcs pcrtbs kftbrbsscmcs, ibejrcfmg qucks mbstbs
pgmbe tgrfcr-sb, rbquksktgs iblcks b gutrgs.
c) ogfskmbrcr cs qubstòbs
qubstòbs kftbrfcs b bxtbrfcs rbabrkmcs be =.3>
cg trcjcidg.
mgouebftcmc― .
G bsogpg mbvb sbr ecftkmg ogeg kfagrecìïg mgouebftcmc b mkspgfåvbi pcrc cs pcrtbs
kftbrbsscmcs. C grlcfkzcìïg mbvb mbtbrekfcr g bsogpg, jbe ogeg, gs ikektbs qub pgmbe
sbr aåskogs b c cpikocjkikmcmb mg _kstbec mb Lbstïg mb _cømb b _blurcfìc goupcokgfci -
_L__G, fg quci sbrã mbakfkmg cs ctkvkmcmbs b sbus rbquksktgs. Zbsscitc-sb qub mbvb sbr
ogfskmbrcfmc cs qubstòbs bxtbrfcs b kftbrfcs, csske ogeg gs rbquksktgs iblcks b gutrgs
rbquksktgs, cs ctkvkmcmbs picfbhcmcs b/gu rbicokgfcmcs cg trcjcidg, cs ufkmcmbs
grlcfkzcokgfcks, cs aufìòbs, cs cutgrkmcmbs, ciëe mc ocpcokmcmb mb bxbrobr ogftrgib b
kfaiuèfokc sgjrb sbus prgmutgs b sbrvkìgs gabrtcmgs qub pgmbe kepcotcr g mbsbepbfdg
mb __G mc grlcfkzcìïg.
qub qucfmg be suc egftclbe, mbvb-sb ogfskmbrcr gs ktbfs c,j,o,m mc
mc fgrec K_G =2003,
bicjgrcmc pbic Citc Mkrbìïg b tgmc c bqukpb mc grlcfkzcìïg.
Bxbepigs mb bsogpg8
3. ’Acjrkocìïg mb tujgs oge ogsturc (dbikogkmci) b trctcebftg mb supbraåokb
lcivcfkzcìïg―. Fbstb ogftbxtg, c kfmøstrkc ebtciørlkoc ogfskmbrgu sgebftb
:(mucs) ctkvkmcmbs mbsbfvgivkmcs pbic ebsec.
:. ’Lbrcìïg mb Bfbrlkc mc Rskfc Dkmrbiëtrkoc―. Fbstb ogftbxtg, c beprbsc ogfskmbrgu
tgmcs cs ctkvkmcmbs mb lbrcìïg mb bfbrlkc mc uskfc.
?. ’Ctkvkmcmbs cmekfkstrctkvcs b mb Cpgkg à Ogfsuitgrkc―. Fbstb ogftbxtg, c beprbsc
ogfskmbrgu tgmcs cs ctkvkmcmbs cmekfkstrctkvcs b mb cpgkg à Ogfsuitgrkc fg
oikbftb.
mgouebftg― .
2. IKMBZCFÌC B PCZ]KOKPCÌÏG MG_ ]ZCJCIDCMGZB_
2.3 IKMBZCFÌC B OGEPZGEB]KEBF]G
C Citc Mkrbìïg mbvb mbegfstrcr ikmbrcfìc b ogeprgebtkebftg be
’
bstrctëlkoc mc grlcfkzcìïg>
prbtbfmkmgs>
n) prgtblbr gs trcjcidcmgrbs
trcjcidcmgrbs mcs rbprbsãikcs cg rbictcr kfo
kfokmbftbs,
kmbftbs,
FG]C8 C rbabrèfokc c "fblÿokgs" fbstb
fbstb mgouebftg pgmb sbr
Rec jgc ikmbrcfìc lbrc mkvbrsgs jbfbaåokgs, ogeg, pgr bxbepig, cuebftg mc bakokèfokc b
bakoãokc fg oueprkebftg mgs gjhbtkvgs mb __G mc grlcfkzcìïg, ebidgrkc mc oggrmbfcìïg
mgs prgobssgs mc grlcfkzcìïg, c ebidgrkc mc ogeufkocìïg bftrb gs fåvbks b aufìòbs mc
grlcfkzcìïg, mbsbfvgivkebftg b ebidgrkc mc ocpcokmcmb mc grlcfkzcìïg b mb sucs
pbssgcs pcrc bftrblcr gs rbsuitcmgs mbsbhcmgs. Qcib mbstcocr qub c ogftrkjukìïg mcs
pbssgcs pcrc c bakoãokc mg __G mbvb sbr cpgkcmc b bstkeuicmc pbic Citc Mkrbìïg.
Bfake, mkvbrsgs ebkgs mbvbe sbr mbtbrekfcmgs pcrc qub c Citc Mkrbìïg mbegfstrb suc
ikmbrcfìc, eufkfmg-sb mb rboursgs mkspgfåvbks pcrc ctkflkr gs gjhbtkvgs prbtbfmkmgs b
lcrcftkr c kftblrcìïg mg __G oge gs prgobssgs mb fblÿokg, pbrektkfmg-g ctkflkr gs
rbsuitcmgs prbtbfmkmgs, sbfmg ogepctåvbks oge c mkrbìïg bstrctëlkoc mc beprbsc.
Pgiåtkoc mb __G
C Citc Mkrbìïg
’ Mkrbìïg mbvb bstcjbibobr, kepibebftcr
kepibebftcr b ecftbr uec pgiåtkoc mb
__G qub8
b gpgrtufkmcmbs mb __G>
__G>
rbquksktgs>
lbstïg mb __G>
a) kfoiuc
kfoiuc ue ogeprgekssg mb ogfsuitc b pcrtkokpcìïg mgs trcjcidcmgrbs
C pgiåtkoc mb __G mbakfb g agog c sbr ciocfìcmg pbic grlcfkzcìïg. C Pgiåtkoc ë ue ogfhuftg
mb prkfoåpkgs mboicrcmgs oge ogeprgekssgs qub c Citc Mkrbìïg cssueb, be fgeb mc
grlcfkzcìïg, pcrc cpgkcr b cuebftcr g sbu mbsbepbfdg mb __G.
Fc mbakfkìïg mc pgiåtkoc, c Citc Mkrbìïg mbvb lcrcftkr c cmbqucìïg cgs prgpÿsktgs mc
grlcfkzcìïg, agrecikzcfmg g ogeprgebtkebftg mc grlcfkzcìïg oge g __G b, tcejëe g
supgrtb pcrc mbakfkìïg b cfãiksb oråtkoc mgs gjhbtkvgs __G. Bstb ktbe mc fgrec pbrektb
qub c grlcfkzcìïg cprbsbftb b mbegstrb cs ogfmkìòbs mb trcjcidg sblurgs b scumãvbks
pcrc c prbvbfìïg mb ibsòbs b prgjibecs mb scømb rbicokgfcmgs cg trcjcidg, qub bstbhce
mb bfogftrg cg prgpÿsktg, tcecfdg b ogftbxtg mc grlcfkzcìïg, csske ogeg à fcturbzc
bspboåakoc mb sbus rksogs mb __G b gpgrtufkmcmbs mb __G.
lbstïg mb __G.
c) cssblurcr qub g skstbec mb lbstïg mb __G bstbhc be ogfagrekmcmb
Citc Mkrbìïg― .
Ocjb scikbftcr qub, mbvb-sb tbr oukmcmg oge c mkabrbfìc bftrb g tbreg mb Cutgrkmcmb b
Zbspgfscjkikmcmb, uec vbz qub bstbs rbspgfmbe pbigs rbsuitcmgs. Pcrc mbtbrekfcr c
a) Cprgvcìïg mb mgouebftgs>
l) Mbakfkr picfg mb ogftrgib>
d) Sucikakocr prgobssgs>
k) Mbakfkr picfg mb cegstrclbe, bto.
Fgtc88 C Qbrmb Ldckc kfmkoc qub pcrc bssb ktbe ogfvëe orkcr uec kfagrecìïg
Fgtc
mgouebftcmc mb ectrkz mb rbspgfscjkikmcmbs b cutgrkmcmb, gfmb sbrã cjgrmcmg cs ãrbcs
bfvgivkmcs oge c Kepicftcìïg mg Zbquksktg b/gu Prgobssgs> ãrbcs qub tèe
rbspgfscjkikmcmb b cutgrkmcmb sgjrb g rbquksktg b/gu prgobssg b ãrbcs rbspgfsãvbks pbic
__G.
C grlcfkzcìïg mbvb8
pcrtkokpcìïg.
mgs trcjcidcmgrbs.
g sblukftb8
?. ctrkjukìïg mcs aufìòbs, rbspgfscjkikmcmbs b cutgrkmcmbs
rbquksktgs (1.3.?)>
(vbr ;.3)>
trcjcidg, ecs fïg prbtbfmb bxoiukr, pgr bxbepig, gs lbrbftbs qub sïg
grlcfkzcìïg.
FG]C ? Zbogfdbobr qub c prgvksïg mb trbkfcebftg sbe oustg pcrc gs
trcjcidcmgrbs― .
Fbstb ktbe mc K_G =20038:034, c Citc Mkrbìïg b c grlcfkzcìïg, ogeg ue tgmg, mbvbe
cssblurcr c pcrtkokpcìïg ctkvc mgs trcjcidcmgrbs fg mbsbfvgivkebftg, picfbhcebftg,
kepibebftcìïg b ebidgrkc ogftåfuc mg skstbec b lbstïg mb __G.
Clkfmg csske, c ogfsuitc ctucrã ogeg fc ogeufkocìïg jkmkrbokgfci, gu sbhc, mkãiglg pgr
cejcs cs pcrtbs bfvgivkmcs, prgpgrokgfcfmg csske, eckgr pcrtkokpcìïg qucftg cs
ebidgrkcs fgs prgobssgs mb __G b eumcfìcs (qucfmg fbobssãrkg) cftbs mc tgecmc mb
mboksïg.
Fgtc88 C Qbrmb Ldckc kfmkoc qub fbssb ktbe, ogfvëe ogfsgikmã-ig cg Ecfuci mb _kstbec
Fgtc
mb Lbstïg mb __G às kfagrecìòbs cpikoãvbks. Ebse
Ebseg
g qub fgrec fïg bxklc tci mgouebftg,
vkstg qub bstb cuxkikc g _L__G mc grlcfkzcìïg b gs cumktgrbs.
1. Picfbhcebftg
1.3 Cìòbs pcrc cjgrmcr rksogs b gpgrtufkmcmbs
’ Sucfmg
Sucfmg mg picfbhcebftg mg skstbec mb lbstïg mb __G, c grlcfkzcìïg
rbsuitcmgs prbtbfmkmgs>
j) prbvbfkr gu rbmuzkr
rbmuzkr babktgs kfmbsbhãvbks>
kfmbsbhãvbks>
4.3.?).
” rksogs b gpgrtufkmcmbs>
c __G, vkscfmg c gpbrcokgfcikmcmb fcs qucks cs ebtcs pgssce sbr bstcjbibokmcs, ogfagreb
cs fbobsskmcmbs mb ocmc fåvbi mc grlcfkzcìïg, vkscfmg g mbsbfvgivkebftg b kepicftcìïg
mg _L__G.
C grlcfkzcìïg mbvb sb mkspgr c ocpcoktcr c suc bqukpb pcrc qub tgmgs gs pcssgs mb orkcìïg
mg picfbhcebftg, tcks ogeg, c grlcfkzcìïg, oicsskakocìïg, prkgrkzcìïg, cfãiksb b sgiuìòbs
mb prgjibecs sbhce bakoczbs b acokiktcmgrcs murcftb c kepicftcìïg mg _L__G.
Gs rksogs b gpgrtufkmcmbs mbvbe sbr kmbftkakocmgs b cìòbs mbvbe sbr bstcjbibokmcs pcrc
lcrcftkr g ctbfmkebftg cgs rbquksktgs mbstc fgrec b prbvbfkr b/gu rbmuzkr babktgs
kfmbsbhãvbks cg trcjcidcmgr, fblÿokg b skstbec mb lbstïg. C kmbftkakocìïg ogrrbtc mgs
Ë euktg ogeue cs grlcfkzcìòbs cvcikcrbe cpbfcs cs cebcìcs b rksogs fblctkvgs. Bibs sïg
rbciebftb kepgrtcftbs b mbvbe sbr trctcmgs oge c suc mbvkmc prkgrkmcmb, mb cogrmg oge
c eclfktumb mgs babktgs qub pgssce ocuscr. Bftrbtcftg, c vksïg pgsktkvc, gu sbhc, c
cjgrmclbe mb gpgrtufkmcmb b rksogs pgsktkvgs pgmb cicvcfocr c ebidgrkc m
mgs
gs prgobssgs
b prgmutgs tgrfcfmg c grlcfkzcìïg ocmc vbz ecks ogepbtktkvc. _ïg aufmcebftcks fg
picfbhcebftg mb cìòbs mb ebidgrkc gu pgr ebkg mb uec pgsturc prgctkvc b, be vãrkgs
ocsgs, kfgvcmgrc. Ibejrcfmg qub, ogeg supgrtb (fïg gjrklctÿrkg), pgmbe sbr cpikocmgs
gs rbquksktgs mbakfkmgs fc FJZ K_G ?3000, jbe ogeg cs abrrcebftcs cprbsbftcmcs fc FJZ
K_G ?3030.
Pbrklgs>
•
Ebidgrkc ogftåfuc.
•
Bstb ë ue mgs pgftgs ecks oruokcks pcrc g _kstbec mb Lbstïg mb _cømb b _blurcfìc
Goupcokgfci. Pcrc mbakfkr bstbs rksogs b gpgrtufkmcmbs, utkikzcegs c _\G]. C Cfãiksb
_\G] mkvkmb-sb be mgks cejkbftbs8 g kftbrfg b g bxtbrfg.
Pcrc chumcr c mbakfk-ics ë pgssåvbi aczbr usg mb ciluecs pbrluftcs, rbicokgfcmcs c ocmc
ue mgs actgrbs kmbftkakocmgs be 1.:. Prbbfodbfmg fg ocepg mb cfãiksb cs mboksòbs mg
lrupg bfvgivkmg8
• Sucks sïg cs mbakokèfokcs mgs ebus ogicjgrcmgrbs
ogicjgrcmgrbs77
• Pgr qub gs oikbftbs fïg vgitce mbpgks mb uec ogeprc7
Cs cìòbs mbvbe sbr bstcjbibokmcs pcrc lcrcftkr g ctbfmkebftg cgs rbquksktgs mb __G, b
mbvbe tbr suc bakoãokc, ogfstcftbebftb,
ogfstcftbebftb, cvcikcmc. Ë euktg ogeue cs grlcfkzcìòbs
cvcikcrbe cpbfcs cs cebcìcs b gs rksogs fblctkvgs. Cpbscr mbstbs sbrbe rbciebftb
kepgrtcftbs, mbvb-sb trctcr tcejëe, b oge c mbvkmc prkgrkmcmb, c mkebfsïg mgs mcfgs
Pcrc ogfoiukr bssb ktbe fgrectkvg, vcib scikbftcr qub c beprbsc mbvb ecftbr kfagrecìïg
mgouebftcmc oge rbicìïg cgs cssuftgs8
Zksogs b gpgrtufkmcmbs>
•
rbicokgfcmcs às tcrbacs>
ebidgrkc mg mbsbepbfdg mb __G, cikvkcfmg g trcjcidg egfÿtgfg gu trcjcidg à
•
ebidgrkc mc vkskjkikmcmb mg supgrtb mc Citc Mkrbìïg pcrc g skstbec mb lbstïg
•
mb __G>
rbagrìg mg(s) prgobssg(s) mb kfvbstklcìïg mg kfokmbftb>
•
Fgtc88 C Qbrmb Ldckc kfmkoc ogfsgikmcr bssb ktbe fg Ecfuci mb _kstbec mb Lbstïg mb __G
Fgtc
às kfagrecìòbs cpikoãvbks, ebseg c fgrec fïg bxklkfmg tci mgouebftg, uec vbz qub
chumc g _L__G mc grlcfkzcìïg b gs cumktgrbs.
b ouiturc mc grlcfkzcìïg>
mbogrrbftbs mb8
3) kfarcbstruturc, bqukpcebftgs,
bqukpcebftgs, ectbrkcks, sujstêfokcs b ogfmkìòbs
?) actgrbs duecfgs>
m) pgtbfokcks sktucìòbs
sktucìòbs mb bebrlèfokc>
b) pbssgcs, kfoiukfmg
kfoiukfmg c ogfskmbrcìïg mb8
:) cqubics fcs vkzkfdcfìcs mg igoci mb trcjcidg, qub pgmbe sbr
?) trcjcidcmgrbs be ue igoci
igoci qub fïg bstbhc sgj og
ogftrgib
ftrgib mkrbtg mc
grlcfkzcìïg>
grlcfkzcìïg>
d) eumcfìcs fg ogfdbokebftg
ogfdbokebftg mb, b kfagrecìòbs sgjrb, pbrklgs― .
Pcrc qub c grlcfkzcìïg rbcikzb ue trcjcidg oge cssbrtkvkmcmb qucftg cg ktbe 1.3.:.3 mc
K_G =2003, mbvb-sb bstcjbibob
bstcjbibobr,
r, kepibebftcr b ecftbr prgobssg pcrc c kmbftkakocìïg mb
pbrklgs prgctkvgs b ogftåfug, csske ogeg c cvcikcìïg mb rksogs b gpgrtufkmcmbs b gs
ogftrgibs fbobssãrkgs.
Agk kfsbrkmg fc K_G =2003 ue ogfobktg mbftrg mg ktbe 1.3.:.3 qub fïg bxkstkc fc GD_C_
34003, qub ogfskstb be kmbftkakocr gs ’pbrklgs prgctkvgs b ogftåfug―. Pcrc
ogftbxtucikzcegs bssc pcrtb, prkebkrcebftb, ë fbobssãrkg ogfskmbrcr g tbreg mb pbrklg,
qub, mb cogrmg oge fgrec, ë agftb oge pgtbfokci, pcrc ocuscr ibsòbs b prgjibecs mb
scømb. Be rbsueg ë c sktucìïg/cejkbftb qub g trcjcidcmgr bstã bxpgstg. Pgrtcftg, ë
fbobssãrkg ibvcftcr gs pbrklgs prgctkvgs, gfmb c grlcfkzcìïg mbvb ogfskmbrcr c suc
rbcikmcmb. Kstg sklfkakoc, cprbsbftcr gs mcmgs fg sbu skstbec mb lbstïg b trcjcidcr oge c
Pgrëe, pcrc g pbrklg ogftåfug, c beprbsc tcejëe mbvb ibvcftcr cs sktucìòbs qub sïg
ogfstcftbs, qub cogftbobe fg mkc c mkc mb sucs ctkvkmcmbs. G ctbfmkebftg mbssb ktbe
pgsskjkiktc g rbogfdbokebftg, csske ogeg c ogeprbbfsïg mgs pbrklgs fg igoci mb trcjcidg
pcrc gs trcjcidcmgrbs, chumcfmg csske, cvcikcr, prkgrkzcr, bikekfcr b/gu rbmuzkr gs rksogs
mb __G be sucs ctkvkmcmbs. Qcib ibejrcr qub, ogfvëe utkikzcr g bstumg mb clbftbs aåskogs,
quåekogs, jkgiÿlkogs b eboêfkogs mc grlcfkzcìïg pcrc ogftrkjukr fg ibvcftcebftg mb
pbrklgs b cvcikcìïg mb rksogs. Gutrgs pgftgs qub mbvbe sbr ogfskmbrcmgs
og fskmbrcmgs fbssc btcpc, ë
trcjcidcr oge cs qubstòbs pskogssgokcks> actgrbs qub pgmbe prgvgocr cokmbftbs> rksogs mb
kfoèfmkg> vczcebftgs b bxpigsòbs, biëtrkogs b/gu oge jcsb be egvkebftgs.
Actgrbs duecfgs>
•
grlcfkzcìïg>
Eumcfìcs fg ogfdbokebftg mb b kfagrecìòbs sgjrb pbrklgs b gutrgs qub c
•
Ogftumg, c K_G =2003 fïg cpgftc c ebtgmgiglkc fbobssãrkc pcrc qub c grlcfkzcìïg sbhc
ocpcz mb kmbftkakocr gs pbrklgs, csske c cvcikcìïg mgs rksogs.
FG]C8 C Qbrmb Ldckc kfmkoc c utkikzcìïg
u tkikzcìïg mc bstruturc mg eÿmuig PZ__]/L__G fg skstbec
_GLK ‟ _kstbec Gfikfb mb Lbstïg Kftblrcmc pcrc ctbfmbr bssb ktbe, ogfagreb aklurc
cjckxg8
cjckxg8
Ak urc
urc 0
01
1 ‟ Aiuxg mb cvcikc
cvcikc ïg mb rksogs.
rksogs.
1.3.:.: Cvcikcìïg mgs rrksogs
ksogs mb __G b gutrgs rksogs pcrc g skstbec mb lbstïg mb __G
C grlcfkzcìïg mbvb bstcjbibobr, kepibebftcr b ecftbr ue prgobssg(s)
’
pcrc8
mb lbstïg mb __G.
rbicokgfcmgs cgs pbrklgs ibvcftcmgs cftbrkgrebftb, ogfskmbrcfmg sbeprb c bakoãokc mgs
ogftrgibs gpbrcokgfcks.
Gutrc qubstïg jbe bxpiåoktc, ë qucftg cgs gutrgs rksogs ctrbicmgs c gpbrcìïg b
ecfutbfìïg mg _L__G, qub cjrcflb cqubics sktucìòbs qub pgssce kepcotcr fg fblÿokg
b tcejëe fg skstbec mb lbstïg mb __G mc beprbsc.
Fbssb pgftg, pgmb-sb ebfokgfcr cs pcrtkouicrkmcmbs oktcmcs fc ectrkz _\G] fg ktbe = ‟
Ogftbxtg mc grlcfkzcìïg. Ogeg sulbstïg, ogfvëe qub c grlcfkzcìïg ebfokgfb fcs
cvcikcìòbs mgs rksogs cs gpbrcìòbs b mboksòbs mg mkc c mkc (bxbepig8 rbbstruturcìïg b pkog
mb aiuxg mb trcjcidg)> qubstòbs bxtbrfcs (ogeg bxbepig eumcfìcs bogfýekocs).
Ogftumg, c K_G =2003 fïg cpgftc c ebtgmgiglkc b gs orktërkgs pcrc cvcikcr gs rksogs mb
__G mc grlcfkzcìïg. Bftrbtcftg, ë gpgrtufg qub sbhc bstcjbibokmg oge jcsb fg bsogpg,
fcturbzc b orgfglrcec, csske mb cogrmg oge c fgrec c beprbsc tbrã cvcikcìòbs
prgctkvcs ogfskmbrcfmg tgmg g obfãrkg. Gutrg pgftg rbibvcftb qub c fgrec cpgftc
qucftg c ebtgmgiglkc, ë c kfoiusïg qub c grlcfkzcìïg pgmb rbcikzcr mc ogfsuitc ogftåfuc
mb trcjcidcmgrbs cabtcmgs pgr ctkvkmcmbs mkãrkcs> egfktgrcebftg b ogeufkocìïg mb
rbquksktgs iblcks> fbobsskmcmbs mb trbkfcebftgs> trbkfcebftg b/gu cqukskìïg mb fgvgs
bqukpcebftgs b bto.
c) gpgrtufkmcmbs mb __G pcrc ebidgrcr g mbsbepbfdg mb __G,
Fgtc8 Ë bxklkmg pbic K_G =2003 qub c kfagrecìïg mgouebftcmc rbicokgfcmc fg ktbe
1.3.:.: mbvb sbr ecftkmc b rbtkmc. Be aufìïg mkssg, ogfvëe qub c grlcfkzcìïg tbfdc
uec kfagrecìïg mgouebftcmc/prgo
mg ouebftcmc/prgobmkebftg
bmkebftg mbtcidcfmg c skstbeãtkoc pcrc ctbfmbr
bssb ktbe fgrectkvg.1.3.? Mbtbrekfcìïg mgs rbquksktgs iblcks b gutrgs rbquksktgs.
C grlcfkzcìïg mbvb bstcjbibobr, kepibebftcr b ecftbr ue prgobssg(s)
’ prgobssg(s)
pcrc8
mb lbstïg mb __G>
FG]C8 Gs rbquksktgs iblcks b gutrgs rbquksktgs pgmbe rbsuitcr be rksogs b
Gs rbquksktgs iblcks sïg cs gjrklcìòbs bstcjbibokmcs pbig bstcmg b sbus clbftbs, fgs
êejktgs abmbrci, bstcmuci b eufkokpci, pbigs pgmbrbs Iblksictkvg b Bxboutkvg, mb agrec
mkausc, kstg ë, pcrc tgmc c sgokbmcmb ouhc cmbsïg sbhc ogepuisÿrkc.
cg _L__G, pbrklgs, rksogs cpikoãvbks, ciëe mb gutrgs rbquksktgs, kftbrprbtcìïg mgs ctgs
fgrectkvgs, cobssg c tgmgs gs rbquksktgs iblcks b gutrgs rbquksktgs, csske ogeg g
egfktgrcebftg mcs citbrcìòbs, sujstktukìòbs b rbvglcìòbs.
j) ogeg8
fblÿokg― .
Fbstb ktbe mc fgrec, c grlcfkzcìïg mbvb rbcikzcr g picfbhcebftg mcs cìòbs rbicokgfcmcs
cg ktbe 1.3.= - Picfg mb cìòbs, gfmb gs ebsegs tbrïg qub kftblrcr b kepibebftcr cs
cìòbs fgs prgobssgs mb sbu skstbec mb lbstïg mb __G, b/gu gutrgs prgobssgs mb fblÿokg,
cvcikcfmg c bakoãokc mbsscs cìòbs.
Ckfmc fbstb ebseg ktbe, ogfvëe qub c grlcfkzcìïg bicjgrb ue prglrcec mb lbstïg mb
__G b/gu utkikzb uec picfkidc/skstbec mb lbstïg mb Zksogs, pcrc qub c grlcfkzcìïg ogfsklc
cprbsbftcr pgr bxbepig orgfglrcecs, rboursgs, rbspgfscjkikmcmbs b picfgs mb cìòbs
qucftg8
Cgs rksogs b gpgrtufkmcmbs mc kmbftkakocìïg mgs pbrklgs b cvcikcìïg>
•
1.3.:.?)>
egfktgrcebftg>
Ogfskmbrcfmg gs ogfobktgs mb gjhbtkvgs b ebtcs pcrc g fgssg mkc c mkc, pgmb-sb pbfscr
qub g tbreg mb ’gjhbtkvg― ë cilg qub vgoè mbsbhc ciocfìcr, sïg gs sgfdgs qub vgoè
prbtbfmb rbcikzcr be suc vkmc, sbhc fg êejktg pbssgci gu prgaksskgfci. _ïg bxbepigs mb
gjhbtkvgs8 rbobjbr uec prgegìïg, aczbr uec vkclbe kftbrfcokgfci, ogeprcr ue ocrrg,
ocscr fc prckc, tbr ue akidg, ogeprcr c ocsc prÿprkc, egftcr g prÿprkg fblÿokg b pgr cå vck.
Hã cs ’ebtcs― , pgr suc vbz, ogeprbbfmb g tbepg b gs ebkgs qub sbrïg utkikzcmgs pcrc
ogfqukstcr mbtbrekfcmg gjhbtkvg. ]rctce-sb mb pbqubfgs gjhbtkvgs c sbrbe ciocfìcmgs,
be ue ourtg gu eëmkg bspcìg mb tbepg, qub acrïg oge qub cgs pguogs, bstbhcegs ecks
prÿxkegs mg gjhbtkvg ecorg qub qubrbegs ogfqukstcr. Pgr bxbepig8 be T ebsbs,
bogfgekzcrbk [% mg ebu sciãrkg, pcrc vkchcr fg eès J pcrc O iulcr.
Ë kepgrtcftb mbstcocr qub c mbakfkìïg mgs gjhbtkvgs mb __G, jbe ogeg g picfbhcebftg
mgs ebsegs mbvbe-sb rbspbktcr cs grkbftcìòbs mc fgrec, tcks ogeg8
• Ogbrbftbs oge c Pgiåtkoc mb __G>
• _b ebfsurãvbks (qucfmg fbobssãrkg)>
Ogfvëe bicjgrcr gs gjhbtkvgs oge jcsb fgs ktbfs mc pgiåtkoc mb __G. _blub cjckxg
bxbepig mb uec picfkidc mb gjhbtkvgs b ebtcs8
Gs prglrcecs mb lbstïg mb __G chumce c grlcfkzcìïg c ebidgrcr sbu mbsbepbfdg mb
__G, mbvbfmg, pgrëe, sbr mkfêekogs b rbvkscmgs rbluicrebftb, mb egmg c rbaibtkr cs
Pcrc rbagrìcr b ogfoiukr bstc btcpc pcrc ocmc gjhbtkvg, mbvb-sb orkcr ue prglrcec
ogepctåvbi oge c rbcikmcmb mc grlcfkzcìïg. Jbe ogeg, ecftbr b rbtbr kfagrecìïg
mgouebftcmc rbabrbftbs
rbabrbftbs cs bxklèfokcs mgs ktbfs 1.:.3 b 1.:.:.
<. _upgrtb
<.3 Zboursgs
C grlcfkzcìïg mbvb mbtbrekfcr b prgvkmbfokcr gs rboursgs fbobssãrkgs
’
Kepgrtcftb rbsscitcr qub c Citc Mkrbìïg, qub mkspgfkjkikzc gs mkvbrsgs tkpgs mb rboursgs
gutrgs.
<.: Ogepbtèfokc
’C grlcfkzcìïg mbvb8
cprgprkcmgs>
tgecmcs>
ogepbtèfokc.
mb pbssgcs ogepbtbftbs― .
C grlcfkzcìïg fbstb ktbe mbvb bicjgrcr uec sërkb mb btcpcs pcrc lcrcftkr qub tgmgs
trcjcidcmgrbs b tbrobkrgs, qub pgssce cabtcr g mbsbepbfdg mb __G mc beprbsc, tbfdce
ogfmkìòbs mb bxboutcr sucs ctkvkmcmbs oge c mbvkmc mbstrbzc, dcjkikmcmb. B
prkfokpciebftb c sbfskjkikzcìïg, mbvkmg cg ogftrgib sgjrb c qubstïg mb __G.
ogftrgibs mb __G. Kssg pgrqub, bssbs actgrbs pgmbe cabtcr g mbsbepbfdg mb __G b
kfaiubfokcr fg ctbfmkebftg cgs rbquksktgs iblcks b c gutrgs
gu trgs rbquksktgs mc grlcfkzcìïg.
• ]rbkfcebftg88 ë c kfstruìïg fbobssãrkc pcrc cuebftg mg ogfdbokebftg b
]rbkfcebftg
mbsbfvgivkebftg mb dcjkikmcmbs sgjrb g mbsbepbfdg mb ctkvkmcmbs. Pgmbe sbr
abktcs pgr ebkg mb oursgs b pcibstrcs, ogeg, pgr bxbepig, agrecìïg mb cumktgrbs
kftbrfgs, gpbrcìïg mb eãqukfcs b bqukpcebftgs, ogftrgibs mb prgmuìïg b mb
qucikmcmb, mbftrb gutrgs.
• Bxpbrkèfokc88 ë g ogfdbokebftg prãtkog gjtkmg cg igflg mc ocrrbkrc. Cg sb
Bxpbrkèfokc
mbtbrekfcr c bxpbrkèfokc fbobssãrkc pcrc g mbsbepbfdg mb uec aufìïg, c
Bssbs sïg rbquksktgs bssbfokcks pcrc ctbfmkebftg b ë kepgrtcftb qub c grlcfkzcìïg mbakfc
cs ogepbtèfokcs fbobssãrkcs pcrc mbsbepbfdg mcs ctkvkmcmbs rbicokgfcmcs cg
ctbfmkebftg. Rec mcs agrecs mb sb aczbr, ë bstcjbibobr uec mbsorkìïg mb ocrlgs, fcs
qucks bstcrïg mbakfkmcs cs qucikakocìòbs fbobssãrkcs, rbspgfscjkikmcmbs
rbspgfscjkikmcmbs,, ctkvkmcmbs, mbftrb
gutrgs ktbfs qub c grlcfkzcìïg huilcr fbobssãrkg. Pgr bxbepig8
Gutrc agrec ebfgs gjhbtkvc b ecks bepårkoc, ecs tcejëe euktg ogeue, ë c grlcfkzcìïg
aczbr sbebstrci gu cfuciebftb, ue ibvcftcebftg mgs trbkfcebftgs kfmkspbfsãvbks às
pbssgcs, pcrc ctkflkr c ogepbtèfokc fbobssã
fbobssãrkc
rkc b orkcr ue picfg mb mbsbfvgivkebftg, oge
orgfglrcec b mbakfkìïg mb rboursgs akfcfobkrgs pcrc sbu oueprkebftg.
C cprgvcìïg mg picfg mb trbkfcebftg ë abktc pbic Citc Mkrbìïg, sbfmg bstc uec agrec mb
mbegfstrcr g sbu ogeprgebtkebftg oge gs rbquksktgs.
bakoãokc mbsscs cìòbs. Kssg sklfkakoc, scjbr sb c cìïg picfbhcmc trguxb gs jbfbaåokgs pcrc c
ebidgrkc mg mbsbepbfdg mcs aufìòbs arbftb cgs rbquksktgs.
<.? Ogfsokbftkzcìïg
’ Gs
Gs trcjcidcmgrbs mbvbe sbr kfagrecmgs sgjrb8
j) sucs ogftrkjukìòbs pcrc
pcrc c bakoãokc mg skstbec mb lbstïg mb __G,
pcrc bibs>
Pcrc c kepicftcìïg mb ue _kstbec mb Lbstïg mb _cømb b _blurcfìc Goupcokgfci, be
quciqubr tkpg mb grlcfkzcìïg, ë aufmcebftci qub cs pbssgcs sbhce trbkfcmcs b
ogfsokbftkzcmcs sgjrb c qubstïg mb __G, tcks ogeg8
Pgiåtkoc mb __G b gjhbtkvgs>
•
Pcrc ctkflkr tci gjhbtkvg, pgmbe sbr uscmcs mkvbrscs abrrcebftcs, ogeg, pgr bxbepig,
pcibstrcs pbrkÿmkocs, kfagrecìòbs pbrkÿmkocs trcfsektkmcs cgs beprblcmgs ctrcvës mgs
ebkgs kfstktuokgfcks mb ogeufkocìïg kftbrfc, rbvkstcs be qucmrkfdgs, prglrcecs kftbrfgs
mb sulbstòbs pcrc ebidgrkc mb __
__ oge prbekcìïg pcrc cs ebidgrbs, lkfocfcs b gu
ogfoursgs sgjrb tbecs cejkbftcks bfvgivbfmg gs beprblcmgs b tcejëe sbus acekikcrbs,
prbekcìïg mb bqukpbs qub, babtkvcebftb, tbfdce ogftrkjuåmg pcrc cilue tkpg mb
ebidgrkc cejkbftci, våmbgs bmuoctkvgs, vksktc mb acekikcrbs à grlcfkzcìïg,
grlc fkzcìïg, mbftrb gutrgs.
]gmg bssb prgobssg mb ogfsokbftkzcìïg mbvb sbr mbakfkmg be prgobmkebftg bspboåakog.
Pcrc g ktbe < , _upgrtb mbstc fgrec, sulbrb-sb bicjgrcr ue prgobmkebftg b gu ogigocr
<.? Ogfsokbftkzcìïg, c ake mb ufkakocr b gtkekzcr tgmcs cs kfagrecìòbs, uec vbz qub cs
ebsecs sïg kftbriklcmcs mbftrg mg __G.
<.= Ogeufkocìïg
<.=.3 Lbfbrcikmcmbs
Lbfbrcikmcmbs
’C grlcfkzcìïg mbvb bstcjbibobr, kepibebftcr b ecftbr g(s)
prgobssg(s) fbobssãrkg(s)
fbobssãrkg(s) pcrc ogeufkocìòbs rbibvcftbs kftbrfcs b
3) kftbrfcebftb bftrb gs vãrkgs fåvbks b aufìòbs mc
grlcfkzcìïg>
ogeufkocìïg.
prgobssgs mb ogeufkocìïg.
grlcfkzcìïg mbvb8
__G b ogfakãvbi.
ogeg cprgprkcmg―.
ogeg cprgprkcmg>
j) cssblurcr qub sbu(s) prgobssg(s) mb ogeufkocìïg pgsskjkiktb(e)
rbquksktgs― .
ge 2\
Aklurc 0; ‟ Ogeufkocr ooge
cssblurcr8
ogftrgicmc.
trcjcidcmgrbs―.
Mbftrg mg tÿpkog mc fgrec ’Kfagrecìïg mgouebftcmc―, gs prgobssgs, prgobmkebftgs
mb ogftrgib.
Re lrcfmb cvcfìg mc vbrsïg :034 mc K_G =2003 ë qub fïg ë ecks gjrklctÿrkg pcrc tgmcs
cs grlcfkzcìòbs ecftbrbe mgouebftgs b rblkstrgs eåfkegs/bspboåakogs, pgks bssc
citbrcìïg pbrektb ecks aibxkjkikmcmb b, tcejëe ecks prgxkekmcmb à rbcikmcmb mcs
ctkvkmcmbs mbsbfvgivkmcs pbic grlcfkzcìïg.
C bxtbfsïg mc kfagrecìïg mgouebftcmc fbobssãrkc vck mbpbfmbr mb vãrkgs actgrbs qub
vcrkce mb uec grlcfkzcìïg pcrc gutrc. Mbvbfmg ogfskmbrcr gs sblukftbs cspbotgs
cspbotgs88
• C ogepibxkmcmb mgs prgobssgs>
• G pgrtb mc grlcfkzcìïg>
•
C ogepbtèfokc mg sbu pbssgci (sïg actgrbs kepgrtcftbs, ecs, mbvb-sb ogfskmbrcr
g ogftbxtg be qub bstã kfsbrkmc (kftbrfg b bxtbrfg)>
• Gs rbquksktgs b bxpbotctk
bxpbotctkvcs
vcs mb pcrtbs kftbrbsscmcs>
• Cs cìòbs picfbhcmcs pcrc trctcebftg mgs rksogs b gpgrtufkmcmbs,
• Zksog b gpgrtufkmcmbs sïg pbìcs odcvb pcrc c kepibebftcìïg b ecfutbfìïg mb
uec bstruturc mgouebftci sÿikmc, vkscfmg ctkflkr gs gjhbtkvgs grlcfkzcokgfcks.
Pcrc grkbftcìïg, c grlcfkzcìïg mbvb cssblurcr qub c mgouebftcìïg ogftbfdc cs
sblukftbs kfagrecìòbs8
• Mctc8 mbvb sbr mctcmc (oge mctcs mb rbvksïg), prgftcebftb kmbftkakoãvbi,
Mctc8
grlcfkzcmc b rbtkmc pgr ue pbrågmg bspbokakocmg>
•
Kmbftkakocìïg8 gs mgouebftgs pgssce sbr kmbftkakocmgs oge c ãrbc, mkvksïg, sbìïg,
Kmbftkakocìïg8
ctkvkmcmb b/gu pbssgc mb ogftctg>
• Zbvksïg8 sbhce
Zbvksïg8 sbhce pbrkgmkocebftb rbvkstgs, ogrrklkmgs (sb fbobssãrkg) b cprgvcmgs
pgr pbssgci cutgrkzcmg, cftbs mc bekssïg mbakfktkvc mc fgvc rbvksïg. Gs
mgouebftgs cftklgs mbvbe sbr prgftcebftb, rbegvkmgs mb tgmgs gs pgftgs mb
bekssïg b mb usg>
• Cprgvcìïg8 c
Cprgvcìïg8 c cprgvcìïg mb mgouebftgs (fgvgs b rbvkscmgs) gogrrc pgr ebkg mg
ogfsbfsg mb tgmcs cs ãrbcs gu ufkmcmbs mc grlcfkzcìïg b qub sbhce cjrcflkmcs
pbigs ebsegs. Kstg sbrã bvkmbfokcmg pbics csskfcturcs mgs rbspbotkvgs
rbprbsbftcftbs,
rbprbsbftcftbs, qub ogfstbe fc ikstc mb mkstrkjukìïg qub mbvb cogepcfdcr ocmc
mgouebftg>
• Mkspgfkjkikmcmb8 cs
Mkspgfkjkikmcmb8 cs vbrsòbs ogrrbftbs mgs mgouebftgs kepgrtcftbs mbvbe bstcr
mkspgfåvbks be tgmgs gs igocks gfmb sbhce bxboutcmcs gpbrcìòbs bssbfokcks cg
babtkvg aufokgfcebftg mg skstbec. Gs mgouebftgs be usg
u sg mbvbe sbr acokiebftb,
ogeprbbfmkmgs, fïg kepgrtc g ebkg be qub bstbhce,
• Zblkstrgs8 ocmc mgouebftg/rblkstrg tbfdc bspbokakocmcs cs kfagrecìòbs sgjrb sbu
Zblkstrgs8
tkpg, igoci, agrec mb crqukvcebftg, tbepg mb rbtbfìïg b rbspgfsãvbi.
Pcrc qub c grlcfkzcìïg ogfsklc ctbfmbr bstb ktbe fgrectkvg, g ogftrgib mc kfagrecìïg
mbvb sbr mgouebftcmg, bstcfmg mkspgfåvbi fgs igocks gfmb sïg babtkvcebftb utkikzcmgs.
Ciëe mb cssblurcr qub bstbhce iblåvbks b, prgftcebftb, kmbftkakoãvbks. Cs bvkmèfokcs mc
gpbrcìïg ogftåfuc mg __G, tcejëe, mbvbe sbr ogftrgicmcs tcftg pcrc mgouebftgs
kftbrfgs qucftg bxtbrfgs, pgks sïg actgrbs bssbfokcks pcrc g sbu suobssg. Rec jgc lbstïg
mbsscs kfagrecìòbs prbvè ebkgs pcrc kmbftkakocìïg, creczbfcebftg, rboupbrcìïg,
rbtbfìïg, mkspgskìïg mc mgouebftcìïg, ogftrgib mb rbvksïg b rblkstrgs mg __G.
Mbftrb mkvbrscs kfagrecìòbs mgouebftcmcs fbobssãrkcs pcrc supgrtcr g __G, vãrkcs
bvkmèfokcs mb qub gs rbquksktgs fgrectkvgs bstïg sbfmg ctbfmkmgs, jbe ogeg gs
rbquksktgs iblcks, ogftrgib gpbrcokgfcks, ogeufkocìïg mb grklbe kftbrfc b bxtbrfc, mbftrb
gutrgs. _blub cjckxg cilufs bxbepigs mb kfagrecìòbs mgouebftcmcs8
•
Prgobmkebftgs gpbrcokgfcks>
• Kfstruìòbs mb trcjcidg>
• Zbsuitcmgs mb egfktgrcebftg>
• Zbictÿrkg mb cumktgrkc kftbrfc>
• Ogeufkocìòbs kftbrfcs b bxtbrfcs>
• Ikstc mb prbsbfìc mb trbkfcebftg>
• Cìòbs ogrrbtkvcs b prbvbftkvcs>
• Picfg mb skeuicmg ‟ PZB,
• Ctcs mb rbufkïg b gutrcs.
4. Gpbrcìïg
4.3 Picfbhcebftg b ogftrgib gpbrcokgfci
4.3.3 Lbfbrcikmcmbs
C grlcfkzcìïg mbvb picfbhcr, kepibebftcr, ogftrgicr b ecftbr ue
’
orktërkgs>
gutrcs grlcfkzcìòbs― .
G ogftrgib gpbrcokgfci cuxkikc c grlcfkzcìïg, fg egmg ogeg egfktgrc gs rksogs
kmbftkakoãvbks mbftrg mbstc, pgmbfmg sbr be jbfs, kfstcicìòbs b/gu bqukpcebftgs, pgstgs
mb trcjcidg. G gjhbtkvg ë bikekfcr gs pbrklgs, b sb fïg agr pgssåvbi, rbmuzkr gs rksogs mb
__G pcrc fåvbks jckxgs.
kfspbìïg>
Bspbokakocìòbs pcrc c cqukskìïg mb jbfs b sbrvkìgs>
•
bqukpcebftgs>
Ogftrgibs mb bflbfdcrkc b cmekfkstrctkvgs>
•
Ocsg c grlcfkzcìïg fïg pgssuc ogftrgib gpbrcokgfci pgmbrã gogrrbr mcfgs cgs
trcjcidcmgrbs, bqukpcebftgs, vksktcftbs, kfstcicìòbs.
kfstcicìòbs. Bxkstbe, pgrëe, cilufs actgrbs mb
rksogs qub pgmbe sbr kfoiusgs fg ogftrgib gpbrcokgfci mcs grlcfkzcìòbs, oge g gjhbtkvg
mb bikekfcr gs rksogs8 ruåmgs, vkjrcìòbs, vbftkicìïg, kiuekfcìïg, creczbfclbe mb ectbrkci
b/rbsåmugs, ocfcikzcìòbs, cejkbftb tërekog, ogftcekfcìïg quåekoc, pgstg mb trcjcidg,
mbftrb gutrgs.
ctrcvës mb bqukpcebftgs, pbssgci, ectbrkcks, skstbec mb kfagrecìïg, sujogftrctcmgs,
mbftrb gutrgs.
Pcrc ctbfmbr g ktbe 4.3.: ë fbobssãrkg rbsscitcr qub g trcjcidg ë rbcikzcmg be ogfhuftg
oge g ktbe 4.3 ‟ Picfbhcebftg b ogftrgib gpbrcokgfci , kssg pgrqub sbe gs mbvkmgs
ogftrgibs mgs prgobssgs mc grlcfkzcìïg fïg bxkstb c pgsskjkikmcmb mb utkikzcr c dkbrcrqukc
mb ogftrgibs.
Ë ogeue utkikzcr mkvbrsgs ogftrgibs pcrc ciocfìcr suobssg fc rbmuìïg mgs rksogs c ue
fåvbi jckxg, ecs mb prbabrèfokc
p rbabrèfokc bikekfã-ig. C dkbrcrqukc mb ogftrgib kfmkocmcs sïg8
bikekfcr gs pbrklgs>
•
utkikzcr bqukpcebftg mb prgtbìïg kfmkvkmuci (BPK) cmbqucmg.
•
Mkcftb mbsscs kfagrecìòbs, sblub cilufs bxbepigs pcrc kiustrcr cs ebmkmcs qub pgmbe
sbr kepibebftcmcs be ocmc fåvbi8
Bikekfcìïg8 rbegvbr
Bikekfcìïg8 rbegvbr g pbrklg> pcrcr mb uscr prgmutgs q
quåekogs
uåekogs pbrklgsgs> cpikocr
•
mb bqukpcebftgs mb sblurcfìc8
sblurcfìc8 rbcikzcr trbkfcebftg pcrc prbvbfkr g cssëmkg
• Bqukpcebftg mb Prgtbìïg Kfmkvkmuci (BPK)8
(BPK)8 agrfbobr BPK cmbqucmgs, kfoiukfmg
rgupcs b kfstruìòbs pcrc utkikzcìïg b ecfutbfìïg mb BPK (pgr bxbepig, ociìcmgs
mb sblurcfìc, ÿouigs mb sblurcfìc, prgtbìïg cumktkvc, iuvcs).
bxkstbftbs, kfoiukfmg8
ogfagreb fbobssãrkg,
cejkbftb mb trcjcidg, c ebmkmc qub gogrrbe eumcfìcs. Pgr bxbepig, oge tbofgiglkc,
bqukpcebftgs, acokiktkbs, prãtkocs b prgobmkebftgs mb trcjcidg, bspbokakocìòbs mb prghbtg,
ectërkcs-prkecs, pbssgci fgrecs gu rbluicebftgs.
Qcib rbsscitcr qub cs ebidgrkcs rbcikzcmcs pcrc citbrcìòbs b eumcfìcs fg __G mbvbe sbr
picfbhcmcs, quciqubr citbrcìïg fg __G mbvb sbr rbcikzcmc, mb egmg c lcrcftkr c
kftblrkmcmb mg ebseg, murcftb b quciqubr tkpg mb egmkakocìïg, ebseg qub bstc
citbrcìïg sbhc pcrc uec ebidgrkc sujstcfokci.
Kssg sklfkakoc mkzbr qub, ebseg qub dchc uec eumcfìc rcmkoci fgs prgobssgs mbakfkmgs,
fïg sb hustkakoc g mbsoueprkebftg mgs rbquksktgs bstcjbibokmgs, cftbrkgrebftb. Pgr
bxbepig, c grlcfkzcìïg bstã aczbfmg uec ctucikzcìïg be sbu prglrcec ouhc ctkvkmcmb ë
g mb prgmuìïg gu rbcikzcìïg mb sbrvkìgs, fïg pgmbfmg, pgrtcftg, tgibrcr qucksqubr
mbsvkgs. Kssg gogrrb, pgrqub c ebidgrkc hã bstã be kepicftcìïg b sbrã ogigocmc be prãtkoc
euktg, jrbvbebftb. B, pbig actg mb dcvbr rksog mb fïg ctbfmkebftg cgs rbquksktgs
Ciëe mkssg, c acitc mb rboursgs tcejëe, fïg pgmb sbr hustkakocmc fg mbsoueprkebftg mgs
rbquksktgs mgs prgmutgs b mg ctbfmkebftg às fbobsskmcmbs mgs oikbftbs b mbecks pcrtbs
kftbrbsscmcs. Ecs ë aufmcebftci, qub c lbstïg sbhc kepibebftcmc, ogfskmbrcfmg gs
ogftrgibs b eumcfìcs tbepgrãrkgs b pbrecfbftbs picfbhcmgs qub pgssce kepcotcr fg
mbsbepbfdg mg __G, ciluecs mcs cìòbs8
Fgvgs prgmutgs, sbrvkìgs b prgobssgs, gu eumcfìcs be prgmutgs, sbrvkìgs b
•
4.3.= Cqukskìïg
4.3.=.3 Lbfbrcikmcmbs
C grlcfkzcìïg mbvb bstcjbibobr, kepibebftcr
’ kepibebftcr b ecftbr ue prgobssg(s)
4.3.=.: Ogftrctcmgs
C grlcfkzcìïg mbvb oggrmbfcr sbu(s)
’ sbu(s) prgobssg(s ) mb cqukskìïg oge
trcjcidcmgrbs ogftrctcmgs>
c sbibìïg mb ogftrctcmgs.
FG]C Pgmb sbr øtki kfoiukr gs orktërkgs mb scømb b sblurcfìc
ogftrctcìïg― .
4.3.=.? ]brobkrkzcìïg
C grlcfkzcìïg mbvb kr qub aufìòbs b prgobssgs tbrobkrkzcmgs sbhce
’
__G.
Pcrc ctbfmbr bstb lrupg mb rbquksktgs fgrectkvgs, ogfvëe bicjgrcr uec kfagrecìïg
mgouebftcmc qub cjrcflb tgmgs gs cssuftgs rbicokgfcmgs cg ktbe 4.3.= Cqukskìïg.
Cqukskìïg. C
grlcfkzcìïg mbvb bstcjbibobr, kepibebftcr
kepibebftcr b ecftbr prgobssg pcrc g mbvkmg ogftrgib mb
cqukskìïg mb prgmutgs b sbrvkìgs, tbfmg ogeg akfcikmcmb c ebidgrkc fg _L__G.
Sucfmg c fgrec ebfokgfc bssb ogftrgib, ë pgssåvbi ogfskmbrcr qub c grlcfkzcìïg mbvb
mbtbrekfcr, cvcikcr b bikekfcr pbrklgs b rbmuzkr gs rksogs mb __G cssgokcmgs, ogeg, pgr
bxbepig, prgmutgs, ectbrkcks gu sujstêfokcs pbrklgscs, ectërkcs-prkecs, bqukpcebftgs
gu sbrvkìgs, cftbs mb suc kftrgmuìïg fg igoci mb trcjcidg. Ogfvëe qub gs prgobssgs mb
cqukskìïg mc grlcfkzcìïg cjgrmbe gs rbquksktgs, kfoiukfmg, pgr bxbepig, suprkebftgs,
bqukpcebftgs, ectërkcs-prkecs b gutrgs jbfs b sbrvkìgs rbicokgfcmgs, cmqukrkmgs pbic
grlcfkzcìïg, pcrc cmbqucr-sb cg skstbec mb lbstïg mb __G mc grlcfkzcìïg. Ciëe mkssg, g
prgobssg tcejëe mbvb cjgrmcr qucksqubr fbobsskmcmbs mb ogfsuitc b pcrtkokpcìïg mb
trcjcidcmgbs ‟ ktbe 2.= b ogeufkocìïg - ktbe <.= mc K_G =2003.
Qcib rbsscitcr c kepgrtêfokc mc grlcfkzcìïg fc vbrkakocìïg mgs bqukpcebftgs, kfstcicìò
kfstcicìòbs
bs
b ectbrkcks, sb bibs sïg sblurgs pcrc usg pbigs trcjcidcmgrbs, cssblurcfmg qub8
g bqukpcebftg sbhc bftrblub mb cogrmg oge c bspbokakocìïg b sbhc tbstcmg pcrc
•
prghbtcmcs>
gs ectbrkcks sbhce bftrblubs mb cogrmg oge cs sucs bspbokakocìòb
• bspbokakocìòbs>
s>
qucksqubr rbquksktgs mb usg, prbocuìòbs gu gutrcs ebmkmcs mb prgtbìïg sbhce
•
ogeufkocmgs b mkspgfkjkikzcmgs.
Rec grlcfkzcìïg pgmb ogfsblukr c oggrmbfcìïg mcs ctkvkmcmbs mb sbus ogftrctcmgs pbig
usg mb
mb ogftrctgs qub bspbokakqube oicrcebftb cs rbspgfscjkikmcmbs mcs pcrtbs
bfvgivkmcs. Rec grlcfkzcìïg pgmb uscr uec vcrkbmcmb mb abrrcebftcs pcrc cssblurcr g
mbsbepbfdg mc __G mgs ogftrctcmgs fg igoci mb trcjcidg, pgr bxbepig, ebocfksegs mb
ogfobssïg mb ogftrctgs gu orktërkgs mb prë-qucikakocìïg qub ogfskmbrbe mbsbepbfdg
cftbrkgr mb scømb b
b sblurcfìc, trbkfcebftg mb sblurcfìc gu ocpcokmcmb be
be scømb b
sblurcfìc, jbe ogeg rbquksktgs mkrbtgs fg ogftrctg.
• c bxtbfsïg be qub g prgobssg gu c aufìïg tbrobkrkzcmc ë ogepcrtkidcmg (c)>
• c ocpcokmcmb mc grlcfkzcìïg mb ciocfìcr g ogftrgib fbobssãrkg pbic cpikocìïg mb
sbu prgobssg mb cqukskìïg>
• gpgrtufkmcmbs mb ebidgrkc.
Be tbregs lbrcks, c prÿprkc grlcfkzcìïg mbvb mbtbrekfcr gs orktërkgs qub sbrïg utkikzcmgs
pcrc bfqucmrcr gs prgvbmgrbs bxtbrfgs be ogftrctcmgs gu tbrobkrkzcmgs. Kssg cogftbob
pgks, bsscs rbicìòbs b mbakfkìòbs pgmbe vcrkcr mb beprbsc pcrc beprbsc mbpbfmbfmg mc
orktkokmcmb mc ctkvkmcmb rbcikzcmc pbig prgvbmgr b sbu kepcotg fg skstbec mb lbstïg mb
scømb b sblurcfìc goupcokgfci. Pcrc cuxkikcr fc lbstïg, c grlcfkzcìïg pgmb bicjgrcr uec
ikstc oge gs ogftrctcmgs b gurc oge gs tbrobkrkzcmgs.
pgtbfokcks mb
mb sktucìòbs mb bebrlèfokc,
bebrlèfokc, ogeg kmbftkakocmg be 1.3.:.3,
kfoiukfmg8
m) cvcikcr g mbsbepbfdg b, sb fbobssãrkg, rbvkscr c rbspgstc
sktucìòbs mb bebrlèfokc―.
kfokmbftb mb8
3. Pbqubfc mkebfsïg, gu sbhc, qucfmg g cokmbftb gogrrb be ue igoci ikektcmg.
:. Bebrlèfokc pcrokci, sïg cokmbftbs qub sb prgpclce c cilufs sbtgrbs mc
grlcfkzcìïg.
?. Bebrlèfokc tgtci, qucfmg gs cokmbftbs sb prgpclce c tgmgs gs sbtgrbs mc
kfstcicìïg.
qub pgssce orkcr rksogs b/gu cokmbftbs mbftrg mgs bstcjbibokebftgs mc grlcfkzcìïg.
Ogfsbqubftbebftb, gs ogicjgrcmgrbs tbrïg ecks prbpcrg, ogfdbokebftg b ocpcoktcìïg
pcrc clkr gu grkbftcr
g rkbftcr gutrgs ogicjgrcmgrbs pbrcftb gs cokmbftbs.
;. Cvcikcìïg mb mbsbepbfdg
;.3 Egfktgrcebftg, ebmkìïg, cfãiksb b cvcikcìïg mb mbsbepbfdg
;.3 mbsbepbfdg
;.3.3 Lbfbrcikmcmbs
C grlcfkzcìïg mbvb bstcjbibobr, kepibebftcr b ecftbr ue prgobssg(s)
’
oueprkmgs>
gpgrtufkmcmbs kmbftkakocmcs>
mbsbepbfdg mb __G>
ogfagreb cpikoãvbi
, b qub sbhce uscmgs b ecftkmgs ogeg cprgprkcmg.
G egfktgrcebftg b c ebmkìïg mbvbe sbr jbe bxboutcmgs, uec vbz qub bstbs sïg uscmgs
pcrc rblkstrcr mcmgs b rbsuitcmgs, pbrektkfmg cfãiksb mb rksogs b gpgrtufkmcmbs b/gu
cìòbs ogrrbtkvcs.
tbfmèfokcs>
Bxbepigs mg qub pgmb sbr egfktgrcmg b ebmkmg pcrc cvcikcr g oueprkebftg mgs
rbquksktgs iblcks, pgmbe kfoiukr ecs, fïg bstïg ikektcmgs c8
rbquksktgs iblcks kmbftkakocmgs (pgr bxbepig, sb tgmgs gs rbquksktgs iblcks agrce
•
Bxbepigs mg qub pgmb sbr egfktgrcmg b ebmkmg pcrc cvcikcr g oueprkebftg mb gutrgs
rbquksktgs pgmbe kfoiukr, ecs fïg bstïg ikektcmgs c8
cogrmgs ogibtkvgs (qucfmg fïg iblciebftb vkfouictkvg)>
•
fgrecs b oÿmklgs>
•
rbquksktgs mb sblurg.
•
Orktërkgs mg qub c grlcfkzcìïg pgmb uscr pcrc ogepcrcr c rbicìïg oge sbu mbsbepbfdg8
Bxbepigs sïg c rbicìïg mg jbfodecrn oge8 gutrcs grlcfkzcìòbs>
•
C grlcfkzcìïg mbvb8
ogfagrekmcmb>
ogfagrekmcmb― .
Ogfvëe qub c grlcfkzcìïg bstcjbibìc uec kfagrecìïg mgouebftcmc pcrc ctbfmbr c
kmbftkakocìïg, egfktgrcebftg mb rbquksktgs iblcks ogfagreb bxklkmg fg ktbe 1.3.? be
ogfhuftg tcejëe pcrc cvcikcr g ctbfmkebftg mc iblksicìïg.
lbstïg mb __G8
m) cssblurcr qub gs rbsuitcmgs mcs cumktgrkcs sbhce rbictcmgs cgs
lbstgrbs rbibvcftbs> cssblurcr qub gs rbsuitcmgs rbibvcftbs mb
rbibvcftbs>
Cogfsbidc-sb qub c cumktgrkc sbhc, sbeprb qub pgssåvbi, rbcikzcmc pgr pbssgcs qub fïg
bstbhce iklcmcs mkrbtcebftb às aufìòbs cumktcmcs, pgks pgmb ogeprgebtbr g rbsuitcmg
mb tgmc uec lbstïg.
C cfãiksb oråtkoc pbic
pbic Mkrbìïg mbvb ogfskmbrcr8
agrce oueprkmgs>
tbfmèfokcs be8
ebidgrkc ogftåfuc>
1. rksogs b gpgrtufkmcmbs>
gpgrtufkmcmbs>
rbicokgfcmcs c8
” cìòbs, sb fbobssãrkcs>
” gpgrtufkmcmbs pcrc ebidgrcr c kftblrcìïg mgs skstbec
mb lbstïg mb __G oge gutrg (s) prgobssg(s) mg fblÿokg>
grlcfkzcìïg,
C Citc Mkrbìïg mbvb ogeufkocr gs rbsuitcmgs rbibvcftbs mcs
Ogfvëe qub gs tbregs utkikzcmgs be rbicìïg à cfãiksb oråtkoc mc Mkrbìïg sbhce bftbfmkmgs
mc sblukftb agrec8
• Gs tÿpkogs mb cfãiksb oråtkoc mc Mkrbìïg ikstcmgs be ;.? c) c l) fïg prboksce sbr
cjgrmcmgs mb uec sÿ vbz> ogfvëe qub c grlcfkzcìïg mbtbrekfb qucfmg b ogeg gs
tÿpkogs mc cfãiksb oråtkoc mc Mkrbìïg sbrïg cjgrmcmgs.
• "cptkmïg" rbabrb-sb à agrec ogeg g skstbec mb lbstïg mb __G sb cmcptc à
grlcfkzcìïg, suc gpbrcìïg, suc ouiturc b skstbecs grlcfkzcokgfcks>
• "cmbqucìïg" rbabrb-sb c sb g skstbec mb lbstïg mb __G bstã kepibebftcmg
cmbqucmcebftb>
• Pgrtcftg, c grlcfkzcìïg mbvb rbtbr kfagrecìïg mgouebftcmc ogeg bvkmèfokc mg
rbsuitcmg mc cfãiksb oråtkoc pbic "bakoãokc" rbabrb-sb c sb g skstbec mb lbstïg mb __G
bstã ciocfìcfmg g rbsuitcmg prbtbfmkmg.
Citc Mkrbìïg, mbvb ogeufkocr gs rbsuitcmgs rbibvcftbs mcs cfãiksbs oråtkocs pcrc gs
trcjcidcmgrbs/rbprbsbftcftbs
trcjcidcmgrbs/rbprbsbftcftbs mgs trcjcidcmgrbs.
30. EBIDGZKC
30.3 Lbfbrcikmcmbs
C grlcfkzcìïg mbvb mbtbrekfcr cs gpgrtufkmcmbs mb ebidgrkc (vbr
’
grlcfkzcìïg mbvb8
ogfagreb cpikoãvbi8
ogfagrekmcmb>
iulcr8
ogfagrekmcmb>
o) rbvkscr cs cvcikcìòbs bxkstbftbs mgs rksogs mb __G b gutrgs
ogrrbtkvcs>
bfogftrcmgs.
mb8
bakoãokc.
C akfcikmcmb mb sb tbr ue prgobmkebftg rbspgfsãvbi ë qub bstb pgmbrã agrfbobr uec
cjgrmclbe ecks bstruturcmc b gpgrtufc, acokiktcfmg c kmbftkakocìïg mcs ocuscs mgs
kfokmbftbs. _cikbftc-sb qub tgmg kfokmbftb mbvb sbr kfvbstklcmg, ocjbfmg c grlcfkzcìïg
jusocr sgiuìòbs b ebkg mb prbvbfìïg, csske ogeg mbtbrekfc c agrec mb kfvbstklcìïg, gs
Gs kfokmbftbs pgmbe sbr acokiebftb kmbftkakocmgs pbic grlcfkzcìïg, pgks sïg sktucìòbs
qub lbrce kfsblurcfìcs fg bstcjbibokebftg. Pgr bxbepig, bqukpcebftgs sbe
ecfutbfìïg, jurcogs, ectbrkcks kfcprgprkcmgs pcrc usg, prgobmkebftgs kfcmbqucmgs.
Gutrc sktucìïg acokiebftb kmbftkakocmc sïg cs cìòbs mgs ogicjgrcmgrbs, gu sbhc, sbu
ogepgrtcebftg pbrcftb c rgtkfc mb trcjcidg, pgr bxbepig, c acitc mb usg mgs BPK,
mbsgrlcfkzcìïg, usg mb gjhbtgs kfcmbqucmgs pcrc sujstktukr gs bqukpcebftgs mb
sblurcfìc, abrrcebftcs, mbftrb gutrgs gjhbtgs.
rbpbtkìïg.
kfokmbftbs8 qubmc oge gu sbe ibsïg> pbrfc qubjrcmc> pbrmc mb cumkìïg> mcfgs c
•
fïg ogfagrekmcmbs8 aufokgfcebftg kfcmbqucmg mg bqukpcebftg mb prgtbìïg
•
Pgmb-sb ogfoiukr, pgrtcftg, qub tcks prgobmkebftgs pgmbe bstcjbibobr uec ebtgmgiglkc
pcrc trctcebftg mc fïg-ogfagrekmcmb. Cjckxg, ë cprbsbftcmg ue qucmrg oge g gjhbtkvg
mb biuokmcr cs btcpcs mb bxbouìïg mcs fïg-ogfagrekmcmbs.
Zbsscitc-sb qub c tgecmc mb cìòbs fïg mbvb sbr agocmc cpbfcs fc ogfobpìïg kebmkctkstc
b bebrlbfokci, uec vbz qub sb acz fbobssãrkc c cfãiksb mb ocuscs b ogfsbquèfokcs pcrc
tgecmc mc cìïg ecks cmbqucmc àqubib cokmbftb.
30.? Ebidgrkc ogftåfuc
C grlcfkzcìïg mbvb ebidgrcr ogftkfucebftb
’ ogftkfucebftb c cmbqucìïg,
j) prgegvbfmg uec ouiturc qub cpgkb g skstbec mb lbstïg
mb __G>
sblurcfìc goupcokgfci>
ectbrkcks fgvgs gu ebidgrcmgs>
•
jckxg, oge uec mboksïg bstrctëlkoc b gpbrcokgfci pcrc c grlcfkzcìïg be suc tgtcikmcmb.