WFMUG\@MBAB XJFRMEM@MA UJOMLA\MAFA

EA@WORAB BG MFNGFMG\MA

RAOOG\ <; @M@OJ DM\JOJNM@J

 Kjsg Aolgrtj Ejftaovj \ulmj.

Mfn. Kuaf E. Burafnj.
@ursj-< <8<8
 

Pjou`mðf;
1.1.1) Pupjfmgfbj qug go anua bg ojs j`íafjs gstá mcpom`aba gf go `m`oj dmbrjoðnm`j,
`ao`uog go tmgcpj bg rgsmbgf`ma prjcgbmj bgo anua J`gáfm`a.
 P
\)   Er 3  
Q

Ujoucgf bg ojs j`íafjs;   1,004,888,888 ic°

Rasa bg eoukj bgo j`íafj `jcj gvapjra`mðf; 787,888 ic°/Añjs
1,004,888,888 ic °
   Er 3 3 <52=87 añjs
7 87 , 888 Ic ° / añj

1.1.<) Pupjfmgfbj qug oa gs`jrrgftãa supgrem`mao qug oogna a ojs j`íafjs vmgfg bg ojs
rãjs, `ao`uog go tmgcpj bg rgsmbgf`ma prjcgbmj bgo anua gf ístjs.
 P
\) Er 3  
Q

ic°ojs
Ujoucgf bg rãjs; <,1<8 ic°ojs

Rasa bg eoukj bg oa gs`jrrgftãa bg ojs rãjs da`ma go j`íafj;  22,>88 Ic°/añj

0
<,1<8 ic
 Er 3 0
8,82>2 añjs
3

 Ic
22,>88
añj

1.1.0) Pupjfmgfbj qug oa gs`jrrgftãa bg anua sultgrráfga qug oogna a ojs j`íafjs vmgfg
bgo anua buo`g sultgrráfga, gstalogz`a go tmgcpj bg rgsmbgf`ma prjcgbmj bg gstg
tmpj bg anua.
 P
\) Er 3  
Q

Ujoucgf bg gs`jrrgftãa;18708888 ic°
Rasa bg eoukj bg oa gs`jrrgftãa bg anua buo`g da`ma go j`íafj; <,088 Ic°/añjs
  18708888 ic °
 Er 3 3 27>4<51 añj s
< , 0 88  Ic ° / añjs

1.1.2) Gf 1=4
1=48
8 oa pjl
pjloa`
oa`mðf
mðf cufbma
cufbmaoo sg gst
gstmcð
mcð gf aorgbg
aorgbgbjr
bjr bg 2,7
2,788
88 cmoojf
cmoojfgs.
gs. Go
mf`rgcgftj afuao bg pjloa`mðf gf oa bí`aba prg`gbgftg eug aprjxmcabacgftg bgo
<%. @jf gsta tasa bg `rg`mcmgftj bg pjloa`mðf, prgbmna go añj gf go `uao dalãa
gs`asgz bg anua buo`g, sm tjbj go cufbj tuvmgra go fmvgo bg vmba gqumvaogftg ao
cás aotj a`tuao, para go `uao go usj bg anua buo`g gs `asm bg 5.4 c0/bãa (1,488
naojfgs/bma) pgr `ápmta, mf`ouygfbj go usj bg anuas pûlom`as y go anua utmomzaba
pa
para
ra oa mr
mrrm
rmna
na`m
`mðf
ðf y oa mfbu
mfbust
strm
rma.
a. Pu
Pupj
pjfn
fna
a qug
qug af
afua
uaoc
ocgf
gftg
tg 2>,8
2>,888
88 ic0
ic0 bg
gs`jrrgftãa supgrem`mao y sulsupgrem`mao gstáf bmspjfmlogs para usj.
 

\) XJLOA@MÐF GF ANWA BWO@G

Xrmcgrj CMOOJFGP NAPRABA
prj`gbã a (IC°/AÑJP)
`ao`uoar 
oa
pjloa`mð
f gf
cmoojfgs
gf `aba
ufj bg
ojs añjs
pjstgrmjr 
cgftg
`ao`uoí go
nastj bg
anua
buo`g
afuao
tgfmgfbj
gf
`ugfta oa

fpjloa`mð
pjr añj
y go nastj
bg anua
buo`g pjr 
mfbmvmbuj
.TAÑJ
 

1=48 2788 1115=

1=41 27=8 110=<,04
1=4< 2541,4 115<8,<<>5
1=40 2>>7,205 1147<,50<17
1=42 24>8,=22>< 1<84=,5424
1=47 2=54,050512 1<001,2>42=
1=45 785>,>0844> 1<7>4,18485
1=4> 715=,847782 1<4<=,5>8<<
1=44 7<><,25><17 10845,<5050
1=4= 70>>,=1577= 1002>,=44=
1==8 7247,2>24= 10512,=2454
1==1 77=7,142044 1044>,<2>57
1==< 7>8>,8448>5 12152,==<5
1==0 74<1,<<=40> 12224,<=<25
1==2 7=0>,572202 12>0>,<740
1==7 5875,28>7<< 1780<,8802>
1==5 51>>,7075>0 1700<,52072
1==> 5081,845045 1750=,<=521
1==4 52<>,184112 17=7<,84<02
1=== 5777,578<>5 15<>1,1<0==
<888 5545,>50<4< 157=5,7252>
<881 54<8,2=4724 15=<4,2>>0=
<88< 5=75,=84714 1><5>,825=2
<880 >8=5,82554= 1>51<,04>44
<882 ><0>,=5>5<0 1>=52,50752
<887 >04<,><5=>7 140<0,=<407
<885 >708,041717 145=8,285=<
<88> >548,=4=127 1=852,<1785
<884 >402,584=<4 1=227,2==05
<88= >==1,081185 1=402,28=07
<818 4171,1<>1<4 <8<01,8=>70
<811 4012,12=5>1 <8507,>1=24
<81< 4248,20<552 <1824,2004>
<810 4578,821014 <125=,28<77
<812 44<0,82<122 <14=4,>=85
<817 4===,78<=4> <<005,>5521
<815 =1>=,2=082> <<>40,781>2
<81> =050,84<=84 <0<0=,1>1>4
<814 =778,022755 <0>80,=77<1
<81= =>21,07127> <21>4,8020<
<8<8 ==05,1>4245 <2551,7=7
<8<1 18102,=8<85 <7172,4<5=
<8<< 1800>,5881 <757>,=<022
<8<0
<8<2 1188>77272,,<007=<112 <5
<55
1=
>2
1,,7
88
40
17
=7
1
 

<8<7 18=>8,020=< <><<4,0=05<

<8<5 1114=,>784 <>>><,=512=
<8<> 11210,7274< <40<4,2<8><
<8<4 11521,415>0 <44=2,=4=12
<8<= 114>2,5708> <=2><,444=<
<808 1<11<,12510 0885<,025>
<801 1<072,04=87 08550,7=050
<80< 1<581,2>540 01<>5,4577
<800 1<470,7850> 01=8<,28<41
<802 10118,7>57 0<728,2784>
<807 100><,>4480 001=1,<7=4=
<805 10528,<20>= 00477,84784
<80> 10=10,82455 0270<,145>=
<804 121=1,08=52 07<<<,4087<
<80= 122>7,10740 07=<>,<4>10
<828 12>52,50477 05527,40<44
<821 1787=,=010< 0>0>4,>2=70
<82< 17051,1<==2 041<5,0<27<
<820 17554,07<72 04444,47181
<822 17=41,>1=7= 0=555,5<480
<827 15081,070== 2827=,=587=
<825 155<>,0418> 21<5=,17=41
<82> 15=7=,=<45= 2<8=2,720
<824 1><==,1<><5 2<=05,20045
<82= 1>527,18=41 20>=7,15<72
<878 1>==4,81< 225>1,857>=
<871 1407>,=><<2 27752,24>11
<87< 14><7,1015= 252>7,>>547
<870 1=8==,5020< 2>287,<=<0=

Gf `jf`ousmðf, gf oa aftgrmjr taloa pjbgcjs jlsgrvar qug, a partmr bgo añj <870, oa
pjlo
pjloa`
a`mð
mðf
f suer
suermr
mrá
á bg gs`a
gs`asg
sgzz bg
bglm
lmbj
bj a qu
qugg oa `a
`aft
ftmb
mbab
ab bg an
anua
ua qu
qug
g sg `j
`jfs
fsuc
ucgf
gf
afuaocgftg gs cayjr a oa bmspjfmlog qug gs 2>,888 Ic°.

1.1.7) Gstmcg go prjcgbmj nojlao bg prg`mpmta`mðf y gvapjra`mðf (`c/añj).

\) Xrjcgbmj nojlao bg prg`mpmta`mðf gf (cc/añjs); 481.<>
@jfvgrtmbj gf `c/añj gs 48.1<> `c/añj
Xrjcgbmj nojlao bg gvapjra`mðf gf (cc/añjs); 247.2
@jfvgrtmbj gf `c/añj gs 24.72 `c/añj
1.1.5) @ao`uog go prjcgbmj nojlao bg prg`mpmta`mðf y gvapjra`mðf (puon/añj).
\) ) Xrjcgbmj
@jfvgrtmbj  gfnojlao bg prg`mpmta`mðf
puon/añj gs 01.72585<==gf (cc/añjs);
puon/añj 481.<>
 

Xrjcgbmj nojlao bg gvapjra`mðf gf (cc/añjs); 247.2

@jfvgrtmbj gf puon/añj gs 1=.118<05 puon/añj
1.1.>) Rjcg trgs smstgcas dmbrjoðnm`js. `jf ojs qug gstí eacmomarmzabj. Xara `aba ufj bg
goojs bmlukg oas erjftgras bgo smstgca g mbgftmemqug oas gftrabas, oas saombas y go
cgbmj bg tralakj.
\)
 

1.2.1) @oasmemqug ojs smnumgftgs egfðcgfjs dmbrjo5nm`js bg a`ugrbj `jf oa gstru`tura baba

gf oa emnura 1.2.1
1.2.1;; a) eoukj pgrcafgftg
pgrcafgftg ufmejrc
ufmejrcg
g gf uf `afao almgrtj9 l) ufa sg`ugf`m
sg`ugf`maa bg
eoukjss prjcg
eoukj prjcgbmj
bmj bmarmjs gf ufa gsta`m5f dmbrjcí
dmbrjcítrm`a
trm`a99 `) ojs vaojrg
vaojrgss cáxmc
cáxmcjsjs afuaogs bg
eoukj bmarmj gf uf smtmj9 b) go pgremo ojfnmtubmfao bg oa gogva`m5f bg oa supgrem`mg bgo anua para
eoukj pgrcafgftg gf uf `afao aouvmao anuas arrmla bg uf pugftg9 g) mnuao qug gf b), pgrj
`jf
`jf ufaufa `rg`
`rg`mg
mgft
ftgg qug
qug `jrr
`jrrgg a oj oarn
oarnj
j bg
bgoo `a
`afafao9o9 e) ufa
ufa sg
sg`u
`ugf
gf`m
`ma
a bg vavaoj
ojrg
rgss bg
prg`mpmta`m
prg`mp mta`m5f
5f afuao gf uf smtmsmtmj9
j9 n) ufa sg`ugf`m
sg`ugf`maa bg vaojr
vaojrgsgs bg prg`mp
prg`mpmta`m
mta`m5f
5f afuao gf uf
nrupj bg ounargs `gr`afjs.

 A) Eoukj pgrcafgftg gf uf `afao almgrtj; Bgtgrc Bgtgrcmfãstm`j

mfãstm`j anrgnabj eoukj pgrcafgftg
L) Wfa sg`ugf
sg`ugf`ma `ma bg eoukjs prj
prjcgbmj
cgbmj bmarm
bmarmjs
js gf ufa gsta`mðf dmbr dmbrjcítr
jcítrm`a;
m`a; Gstratm`
Gstratm`j j
`jrrgoa`mjfabj `jf go gspa`mj y `jrrgoa`mjfabj `jf go tmgcpj.
@) Ojs
Ojs vaojr
aojrgsgs cá cáxxmcjs
mcjs afua
afuaog
ogss bg eo eouk
ukj
j bmbmar
armj
mj gf uf smtm mtmj; Gststj`
j`ás
ástm
tm`j`j
`jrrgoa`mjfabj `jf go gspa`mj `jrrgoa`mjfafbj `jf go tmgcpj.
B) go pgre
pgremomo ojfn
ojfnmtmtub
ubmf
mfao
ao bg oa gogv
gogva`a`mð
mðf
f bg oa su supg
pgre
rem`
m`mg
mg bg
bgoo an
anuaua papara
ra eouk
eoukj j
pgrcaf
pgr cafgft gftg
g gf uf `af `afao
ao aou
aouvma
vmaoo anu
anuas as arr
arrmla
mla bg uf pug pugftg
ftg;; Bgt
Bgtgrc
grcmfã
mfãstm
stm`j`j
bmstrmlumbj eoukj pgrcafgftg.
G) Mnuao qug gf b), pg pgrj
rj `jf ufa `rg`
`rg`mgftg
mgftg qug `j `jrrg
rrg a oj oarnj bgo `afa
`afao;o; Gstj`
Gstj`ástm`
ástm`j j
`jrrgoa`mjfabj `jf go gspa`mj y `jrrgoa`mjfabj `jf go tmgcpj.
E) Wf
Wfaa sg`u
sg`ugfgf`m
`ma
a bg vaojvaojrg
rgss bg prg`
prg`mpmpmtmta`
a`mð
mðf
f af
afua
uaoo gf uf smtm
smtmj;
j; Bgtg
Bgtgrc
rcmf
mfãs
ãstmtm`j
`j
anrgnabj eoukj fj pgrcafgftg.
N) ufa sg`ugf
sg`ugf`ma `ma bg vaojrg
vaojrgss bg prg`mpmt
prg`mpmta`m5f
a`m5f afuaafuaoo gf uf nrupj bg ounargs `gr`a `gr`afjs;
fjs;
Gstj`ástm`j mfbgpgfbmgftg `jf go gspa`mj mfbgpgfbmgftg bgo tmgcpj.
1.7.1) Pgog``mjfg uf prjyg`tj mcpjrtaftg bg rg`ursjs dmbráuom`js gf su árga. Gxpomqug
ojs prjpðsmtjs bgo prjyg`tj y bgs`rmla sus prmf`mpaogs `ara`tgrãstm`as.
\) Omcpmgza bg `afaogs bg brgfakg eouvmao gf Cjftgrãa, gstg prjyg`tj tmgfg `jcj
jlkgtmvj abg`uar y omcpmar gstjs `afaogs bg brgfakg eouvmao para gvmtar uf `joapsj gf go
smstgca tgfmgfbj gf `ugfta qug gf aonufjs sg`tjrgs bg Cjftgrãa oas pgrsjfas pjr 
eaota bg `mvmscj arrjkaf bgsg`djs a gstjs `afaogs oj qug `ausa ufa jlstru``mðf para
qug
qug go ananua
ua eoeouy
uya
a oj qu
qug
g da`g
da`g fg`g
fg`gsa
sarm
rmj
j gs
gstg
tg tmpj
tmpj bg prj
prjyg
yg`t
`tjs
js.. Oa pr
prmf
mf`m
`mpa
paoo

`ara`tgrãstm`a
fg`gsarmj. Ojsbgjlrgrjs
gstg prjyg`tj
gftraf agsojs
qug gs aonjeouvmaogs
`afaogs rgoatmvacgftg sgf`moojbgbgdgrracmgftas
y `jf ayuba da`gr, pgrj
gspg`maogs sa`af tjbj oj qug ngfgrg uf jlstá`uoj para go anua.
1.7.<)  Pgog``mjfg uf prjyg`tj bg rg`ursjs dmbráuom`js bg mcpjrtaf`ma fa`mjfao j
mftgrfa
mftgrfa`mj
`mjfao
fao.. Gxp
Gxpomq
omqug
ug ojs prjp
prjpðsm
ðsmtjs
tjs bgo prj
prjyg`
yg`tj
tj y bgs
bgs`rm
`rmla
la sus `ar
`ara`t
a`tgrã
grãstm
stm`as
`as
prmf`mpaogs.
\)  W\\Á gs oa ûfm`a `gftrao dmbrj
dmbrjgoí`t
goí`trm`a
rm`a bg oa \gnmð
\gnmðff @armlg, oa `uao gstá ulm`aba
gf Rmgrra Aota @ðrbjla tmgfg `jcj euf`mðf prmf`mpao alastg`gr bg gfgrnãa goí`trm`a a oa
`apmtao bgo bgpartacgftj sucmfmstrafbj cgkjr `jfemalmombab ao smstgca bg aomcgfta`mðf
goí`trm`a bg oa `mubab bg Cjftgrãa y cufm`mpmjs vg`mfjs, taclmíf tmgfg oa euf`mðf bg
acjrtm
acj rtmnua
nuarr `rg
`rg`mg
`mgftg
ftgss cjt
cjtmva
mvabas
bas pjr nra
nrafbg
fbgss prg
prg`mp
`mpmta
mta`mj
`mjfgs
fgs prg
prgsgf
sgftab
tabas
as gf go
Xarqug Faturao Fa`mjfao Xaracmooj, oj`aomzabj anuas arrmla bgo gclaosg y go mcpuosj ao
bgsarrjooj bg ufa `uotura aclmgftao gf oa `ugf`a bgo rãj Pmfû. Oas `ara`tgrãstm`as
prmf`mpaogs bg gstg prjyg`tj gs su nraf canfmtub bg 4.804 dg`tárgas qug aolgrna
 

1.588 cmoojfgs bg c0 bg anua y qug gs `apaz bg ngfgrar 028 C^, bmstrmlumbjs gf

`uatrj turlmfas bg 47 C^ `aba ufa.
1.7.0) Pgog``mjfg trgs gftmbabgs mcpjrtaftgs qug gf su árga tgfnaf rgspjfsalmombabgs
dmbrjoðnm`as y gxpomqug `uáogs saf bm`das rgspjfsalmombabgs.
*W\\A;

-gxmstgftg.
Naraftmza go eoukj `jfstaftg bg gfgrnãa goí`trm`a a @ðrbjla satmsea`mgfbj oa bgcafba

- Acjrtmnuar `rg`mgftgs cjtmvabas pjr nrafbgs prg`mpmta`mjfgs prgsgftabas gf go

Xarqug Faturao Fa`mjfao Xaracmooj
- Na
Nara
raft
ftmz
mzar
ar uf abg`
abg`ua
uabj
bj mcpa
mcpa`t
`tj
j ac
aclm
lmgf
gfta
taoo tg
tgfm
fmgf
gfbj
bj gf `u
`ugf
gfta
ta tj
tjba
bass oa
oass
rgnuoa`mjfgs ognaogs
- Na
Nara
raft
ftmz
mzar
ar ojs
ojs bgrg
bgrg`d
`djs
js bg oas
oas pg
pgrs
rsjf
jfas
as qu
qug
g sg gfgf`u
`ugf
gftr
tras
as mcpa
mcpa`t
`tab
abas
as
fgnatmvacgftg pjr oa prgsa j pjr oa `jfstru``mðf bg gsta. Xjr gkgcpoj, gf oa zjfa gf
oa qug sg ulm`a Wrra aftgs gra ufa zjfa mfbãngfa. Ojs `uaogs eugrjf trasoababjs a uf
ounar `jf cgkjrgs `jfbm`mjfgs bg vmba.
-Naraftmzar go gqumomlrj faturao qug gxmstãa aftgs bg oa `jfstru``mðf bg oa prgsa.
*UGJOMA ANWAP BG CJFRG\MA;
- \gaomzar a``mjfgs bg ejrca`mðf `jf oa `jcufmbab qug mf`rgcgftaf go vjoucgf bg
rgsmbujs aprjvg`dalogs bjcm`momarmjs, ea`momta go `jfj`mcmgftj y oa rgoa`mðf gftrg go
rg`m`oabjr y go `mubabafj
- Gstalog`gr sjou`mjfgs `jfkuftas ergftg a prjlogcátm`as `jcj go mfabg`uabj cafgkj
y prgsgfta`mðf bg rgsmbujs sðombjs.
- Gstalog`gr sjou`mjfgs `jf rgspg`tj a prjlogcátm`a bgo usj mfgem`mgftg bgo anua, oa
tarmea, bglgrgs y bgrg`djs bg ojs usuarmjs gftrg jtrjs tgcas bg rgogvaf`ma rgspg`tj a
ojs sgrvm`mjs pûlom`js.
-Gstubmjs bg `aombab bgo anua.
- rgaomza a`jcpañacmgftj a oas mfstmtu`mjfgs gbu`atmvas, gf go car`j bg sus Xrjyg`tjs
 Aclmgftaogs Gs`joargs.
* GCA@PA Gcprgsa Cufm`mpao bg Anuas bg @ðrbjla P.A;
 - Afáomsms bg oa `aombab bgo anua para ao`afzar go cayjr nrabj bg `aombab bgo anua
sucmfmstraba.
 - \gbu`mr go mcpa`tj aclmgftao qug ngfgraf ojs vgrtmbjs ao cgbmj aclmgftg.
- Xoafmem`a`mðf sustgftalog bg oa jegrta dãbrm`a bg @ðrbjla.
- Aomfg
Aomfgar
ar oas gxmngf`m
gxmngf`mas
as bg oa pjloa`
pjloa`mðf
mðf ao `jftgx
`jftgxtj
tj `rãtm`j bg `aclm
`aclmj
j `omcá
`omcátm`j
tm`j nojlao
qug mcpa`ta prjeufbacgftg gf bmvgrsas prjlogcátm`as bg usj bgo anua
- Gstubmar y afaomzar qug zjfas sjf oas cas aeg`tabas pjr prjlogcas dãbrm`js.
 

1.7.2)  Pgog``mjfg uf gvgftj dmbrjoðnm`j mcpjrtaftg, tao `jcj ufa `rg`mgftg j ufa
sgquãa, qug daya j`urrmbj gf su árga y bgs`rmla sus geg`tjs.
\) Da`g bjs sgcaf
sgcafasas gf oa zjfa gf oa qug vmvj dulj ufa oouvma bg aota mftgfsmb
mftgfsmbab
ab oa
`uao `ausj bañj gf oa mferagstru`tura rurao, bgsprgfbmcmgftj bg árljogs, arraf`afbj
tgkabjs `jcpogtjs y mfufba`mðf prjbu`tj a uf cao j mfgxmstgftg brgfakg eouvmao gf o
zjfa.

Bglmbj a qug gf oa emf`a qug fjs gf`jftracjs pasa ufa quglraba, gf oa cañafa
`uafbj fjs bgspgrtacjs gf`jftracjs oa pgqugta quglrab tjtaocgftg bgsljrbaba pjr 
oa tjrcgfta