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KF]QKQRQH FKMLYLJÞBF]B AB ]BJRYKALA ]HMKLN

(KF]])
AKYBMMKÝF AB MLWLMKQLMKÝF KF]QKQRMKHFLN
MRY]H LTLF_LAH BF ]BJRYKALA ]HMKLN

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Mursh Lvlfzlah bf ]bjurkala ]hmkln
KFAKMB
K. AB]MYKWMKÝF ABN MRY]H .......................

.............................................................................
...................................................................................
............................. 4
KK. HIOBQKTH] .........................................................................................................
................................................... ...................................................................................
............................. 4
KKK. ELYMH ORYÅAKMH ............................................
...................................................................................................
..........................................................................
................... :
KT. EÝARNH AB LDKNKLMKÝF ..........................................
................................................................................................
................................................................
.......... ;
<. ]bjurkala ]hmkln. ................................................................................
...............................................................................................................................
............................................... ;
9. Nl sbjurkala ]hmkln mheh abrbmch. ......................................................................................
..............................................................................................
........ <7
<7
=. Whnåtkml ]hmkln ........................................................................................................
.................................................. .................................................................................
........................... <7
1. Mleph ab lpnkmlmkýf ab nl ]bjurkala ]hmkln ............................................................................... <<
2. Yëjkebf Hinkjlthrkh .......................................................................................................
................................................ ........................................................................
................. <<
2.< ]uobths ab lsbjurlekbfth hinkjlthrkh ................................................................................
........................................................................................
........ <<
<<
2.9 Mhfmbpth ab bepnblahr ............................................................................................................... <9
2.= Dlmuntlabs abn KF]]....................................................................................................................... <9
.................................................................. <9
2.1 Hinkjlmkhfbs rbnlmkhflals ln prhmbsh ab Ldknklmkýf ................................................................
2.2 Mhtkzlmkhfbs y dhrel ab pljh. ....................................................................................................
................................................ ...................................................... <=
2.4 Ybqukskths plrl ldknklrsb bf bn rëjkebf hinkjlthrkh..................................................
..................................................................
................. <2
<2
4. Yëjkebf Dlmuntltkvh .......................................................................................................
................................................ ........................................................................
................. <2
4.< \ukëfbs pubabf kfsmrkikrsb bf bn rëjkebf abn sbjurh dlmuntltkvh8 ........................................ <2
4.9 Wrbstlmkhfbs iìskmls abn sbjurh dlmuntltkvh ................................
.............................................................................
............................................. <4
<4
4.= Lspbmths jbfbrlnbs abn sbjurh dlmuntltkvh ...............................................................
................................................................................
................. <4
4.1 Mhtkzlmkýf y pljh abn ]bjurh Dlmuntltkvh .................................................................................
................................................................................... <4
<4
4.2 Ehalnkalabs ab mhtkzlmkýf bf bn ]bjurh Dlmuntltkvh ................................................................ <:
4.4. Ybqukskths plrl ldknklrsb bf bn rëjkebf dlmuntltkvh .................................................
..................................................................
................. <:
<:
:. Wrhmbsh ab ldknklmkýf ............................................................................................
.......................................................................................................................
........................... <3
<3
3. Aýfab sb pubab rblnkzlr nl ldknklmkýf8 ......................................................
..........................................................................................
.................................... <3
<3
;. Lmrbaktlmkýf ab lsbjurlahs .......................................................................................................... <3
<7. Mlrfbt ab lsbjurlahs y ibfbdkmklrkhs. .................................
.......................................................................................
...................................................... <;
T. EÝARNH AB DLMQRYLMKÝF [ MHIYLF_L .............................................................................
.................................................. ........................... 97
<. Abibrbs iìskmhs ab nhs bepnblahrbs? .........................................................................
..........................................................................................
................. 97
9. Dhrelths utknkzlahs .....................................................................................
.........................................................................................................................
.................................... 97
=. Fhvbalabs ............................................................................................
........................................................................................................................................
............................................ 9<
9<
=.< Fhvbalabs phr kfjrbsh .......................................................................................................
................................................... ..............................................................
.......... 9<
9<
9


=.<.< Ybphrtb ab slnlrkh plrl fubvhs trlilolahrbs ........................................................................
.......................................................................... 9<
=.9 Fhvbalabs phr ehvkekbfths ...............................
......................................................................................
........................................................................
................. 9=
=.9.< Ilol ab bepnblah (Mnlvb 79) ....................................................................................
.....................................................................................................
................. 9=
9=
=.9.9 Ehakdkmlmkýf ab slnlrkh (Mnlvb 7=) ............................................................................................
............................................... ............................................. 91
=.9.= ]lnkal kfebakltl (Mnlvb 73) ...........................................................
.......................................................................................................
............................................ 92
92
=.9.1 ]uiskakh (Mnlvb 7;) ....................................................................................................
............................................. ........................................................................
................. 94
=.= Fhvbalabs kfdhreltkvls ..................................................................
...............................................................................................................
............................................. 93
93
1. Mhrrbmmkýf ab dlmturl .....................................................................................................
.............................................. ........................................................................
................. =7
2. Mìnmunh ab mhtkzlmkhfbs ..............................................................................
..................................................................................................................
.................................... =<
=<
4. Qkphs ab mkbrrb? ................................................................................................................................ ==
:. Euntls y rbmlrjhs? .....................................................................
...........................................................................................................................
...................................................... =4
=4
3. ]kstbel Kftbjrlah ab Lpnkmlmkhfbs Bspbmådkmls (]KB)? ..............................................
...............................................................
................. =:
;. Wrhmbsh ab Mhirlfzl .........................................................................
......................................................................................................................
............................................. 12
12
<7. Mhfvbfkh ab pljh .........................................................................................................
.................................................. ........................................................................
................. 14
<<. Lmubrah bxtrlouakmkln ......................................................

............................................................................................................ ........ 1:
..............................................................
TK. EÝARNH AB DK]MLNK_LMKÝF ................................................................................
.................................................................................................
................. 13
13
<. Mhfmbpth ab ddksmlnkzlmkýf.
ksmlnkzlmkýf...............................................................................................................
.............................................................................................................. 13
9. Dlmuntlabs ab nl Akrbmmkýf Jbfbrln ab Dksmlnkzlmkýf.................................................
..................................................................
................. 13
13
=. Wbrshfls kfvhnumrlals bf bn prhmbsh ab Dksmlnkzlmkýf .............................................................. 1;
1. Hinkjlmkhfbs abn bepnblahr ..........................................................................................................
...................................................... ...................................................... 1;
1;
2. Ybeufbrlmkýf ldbmtls .................................................................................................................... 27
4. Kfjrbshs fh ldbmths .....................................................................................
.........................................................................................................................
.................................... 27
:. Wrkfmkpkhs ab lpnkmlmkýf bf nhs prhmbshs ab Dksmlnkzlmkýf................................................
........................................................
........ 2<
2<
3. Wrhmbsh ab nl dksmlnkzlmkýf ..................................................................................
.............................................................................................................
........................... 29
3.<. Bftrbjl ab mrbabfmkln. ................................................................................................................. 29
3.9. Ybqubrkekbfth ab ahmuebfths. .................................................................................................
................................................................................................... 2=
2=
3.=. Luthrkzlmkýf ab pbrshfln qub ltbfabrì nl dksmlnkzlmkýf .......................................................... 21
3.1. Ybvkskýf ab ahmuebfths ................................................................
.............................................................................................................
............................................. 22
22
3.2. Ybsuntlahs ab nl dksmlnkzlmkýf ....................................................................................................
................................................ ...................................................... 22
3.2.< Ybsuntlahs skf clnnlzjhs ..........................................................................................................
...................................................... ...................................................... 22
3.2.9 Ybsuntlahs mhf clnnlzjhs ......................................................................................................... 22
;. Ybmurshs Laekfkstr
Laekfkstrltkvhs
ltkvhs .................................................................
..............................................................................................................
............................................. 24
24
TKK. EÝARNH AB WYB]QLMKHFB] BMHFÝEKML] ..............................................................
......................................................................
........ 2:
2:
=


<. Wrbstlmkhfbs bmhfýekmls l mhrth pnlzh ...............................................................................
.......................................................................................
........ 2:
2:
<.<. Qkphs ab suiskakhs. ...................................................................................................................... 2:
<.9 Dnuoh plrl bn pljh ab suiskakh .............................................................................................
.....................................................................................................
........ 23
<.= Hrabf ab rbphsh ..............................................................
....................................................................................................................
..............................................................
........ 2;
<.1. ]uiskakh phr bfdbrebala y lmmkabftb mheÿf ..............................
..........................................................................
............................................ 2;
<.2. ]uiskakh phr rkbsjh prhdbskhfln ...........................................
................................................................................................
....................................................... 49
<.4. ]uiskakh ab eltbrfkala y nlmtlfmkl ..............................................
...........................................................................................
............................................. 41
9. Wrbstlmkhfbs bmhfýekmls l nlrjh pnlzh ............................................................
.......................................................................................
........................... 43
43
9.<. Wbfskhfbs ab vbobz ............................................................................................
.......................................................................................................................
........................... 43
43
9.<.< Qkphs ab pbfskhfbs ab vbobz ..........................................................................
.....................................................................................................
........................... 43
9.<.9 Mìnmunh ab nl pbfskhfbs ab vbobz ...............................
.....................................................................................
..............................................................
........ 4;
9.<.= Ybqukskths plrl trlektlr nl pbfskýf ab vbobz .........................................................................
........................................................................... :<
:<
9.<.1 Wbfskýf ab vbobz rbaumkal prhphrmkhfln .............................................
.................................................................................
.................................... :9
9.9. Wbfskýf ab kfvlnkabz (Bfdbrebala h lmmkabftb mheÿf) .......................................................... :=
9.9.< Mìnmunh ab nl pbfskýf ab kfvlnkabz plrmkln .......................................... .................................... :=
..............................................................................
9.9.9 Mìnmunh ab nl pbfskýf ab kfvlnkabz thtln ..............................................
..................................................................................
.................................... :1
:1
9.9.=. Ybqukskths plrl trlektlr nl pbfskýf ab kfvlnkabz ......................
..................................................................
............................................ :1
9.=. Wbfskýf ab kfmlplmkala (Bfdbrebala h lmmkabftb nlihrln) .................................................... :2
9.=.<. Mìnmunh ab kfabefkzlmkýf ................................
.......................................................................................
........................................................................
................. :2
9.=.9. Mìnmunh ab nl pbfskýf ab kfmlplmkala plrmkln .................
.....................................................................
...................................................... :4
9.=.=. Mìnmunh ab nl pbfskýf ab kfmlplmkala thtln................................................
...........................................................................
........................... :4
:4
9.=.1. Ybqukskths plrl trlektlr nl pbfskýf ab kfmlplmkala ............................................................. ::
9.1. Wbfskýf ab vkuabz y hrdlfala ....................................................................................................
................................................ ...................................................... ::
::
9.2. Wbfskýf ab lsmbfabfmkl ...................................................................................
..............................................................................................................
........................... :3
=. ]brvkmkhs mhepnbebftlrkhs ...........................................................................................
............................................................................................................
................. :3
=.< ]uiskakh dufbrln ............................................................................................................
..................................................... ........................................................................
................. :3
:3
=.9 Ibfbdkmkhs hdtlnehnýjkmh
hdtlnehnýjkmhss .................................................................................
............................................................................................................
........................... 37
=.= Wrëstlehs l pbfskhflahs ................................................................
............................................................................................................
............................................ 37
1 Wljh phr trlfsdbrbfmkl ilfmlrkl....................................................................................................
................................................ ...................................................... 3<
2. Ibfbdkmkhs lakmkhflnbs qub mhfmbab nl nby <47 ...............................
...........................................................................
............................................ 39
TKKK. EÝARNH AB CKJKBFB [ ]BJRYKALA KFAR]QYKLN KFAR]QYKLN ...... ............................................................
...................................................... 3=
<. Abdkfkmkhfbs ...........................................................................................................
..................................................... .................................................................................
........................... 3=
9. Lmmkabftb ab trliloh........................................................................................................................ 3=
1


=. Hinkjlmkhfbs nbjlnbs ..........................................................................
.......................................................................................................................
............................................. 31
31
1. Bepnblahrbs bxbfths ab rbsphfsliknkala ......................................
...................................................................................
............................................. 32
2. Abibrbs abn bepnblahr ..................................................................................................................
.............................................................. ...................................................... 32
4. Abibrbs abn trlilolahr ....................................................................................................................
................................................................................................... ................. 32 32
:. Wrhmbsh ab nl kfvbstkjlmkýf ab lmmkabftb .........................................................
....................................................................................
........................... 34
3. Fhtkdkmlmkýf ab lmmkabftb ab trliloh .....................................................................................
.............................................................................................
........ 3:
;. Bstlaåstkml ab lmmkabftbs nlihrlnbs ......................................................................................
..............................................................................................
........ 33
<7. Kfvbstkjlmkýf ab lmmkabftb ..........................................................................................
...........................................................................................................
................. 33
<<. Hiobtkvh ab nl kfvbstkjlmkýf ab lmmkabftb .................................................................................
................................................................................... 33
33
<9. \ukëfbs abibf rblnkzlr nl kfvbstkjlmkýf .............................................................................
.....................................................................................
........ 33
<=. Ebthahnhjål ab nl kfvbstkjlmkýf ...............................................................
..................................................................................................
................................... 3;
3;
<1. Lntbrfltkvls ab shnumkýf ..........................................................
..............................................................................................................
...................................................... 3;
<2. Ybmhebfalmkhfbs ...................................................................
.........................................................................................................................
...................................................... ;7
2


K. AB]MYKWMKÝF ABN MRY]H
Bn Mursh Lvlfzlah bf ]bjurkala ]hmkln, bstì akrkjkah l bepnblahrbs, trlilolahrbs

abpbfakbftbs b kfabpbfakbftbs, ahmbftbs, bstuaklftbs y thal pbrshfl kftbrbslal bf mhfhmbr
bn skstbel ab ]bjurkala ]hmkln bf Fkmlrljul.
Bf bstb mursh sb lihralf nhs tbels ab prhmbsh ab ldknklmkýf suobths ln rëjkebf hinkjlthrkh y
dlmuntltkvh, prhmbsh ab dlmturlmkýf y mhirlfzl ab nls mhtkzlmkhfbs, prhmbsh ab dksmlnkzlmkýf,
prbstlmkhfbs bmhfýekmls l mhrth pnlzh (suiskakhs) y nlrjh pnlzh (pbfskhfbs) b ckjkbfb y
sbjurkala kfaustrkln bfdhmlah bf lmmkabftbs nlihrlnbs.
KK. HIOBQKTH]
Hiobtkvh Jbfbrln?
l) Kfdhrelr nhs prhmbakekbfths, abrbmchs y hinkjlmkhfbs bstlinbmkals bf nl Nby ab

]bjurkala ]hmkln y su Ybjnlebfth Jbfbrln.
Hiobtkvhs bspbmådkmhs?
l) Abstlmlr nl kephrtlfmkl ab kfsmrkikr l thahs nhs trlilolahrbs

trlilolahrbs bf bn tkbeph bstkpunlah y
rbphrtlr bn thtln ab slnlrkh abvbfjlah.
i) Bfsbülr bn prhmbakekbfth l sbjukr ln ehebfth ab rblnkzlr nhs rbphrtbs ab nls

fhvbalabs ab dlmturlmkýf.
m) Bxpnkmlr nhs prhmbshs ab dksmlnkzlmkýf.
a) Abtlnnlr nhs tkphs ab suiskakhs, pbrkhahs ab mlnkdkmlmkýf, nkqukalmkýf ab pbfskhfbs

akrbmtls y ab shirbvkvbfmkl.
b) Ybslntlr nl kephrtlfmkl
kephrtlfmkl ab nl kfvbstkjlmkýf
kfvbstkjlmkýf ab lmmkabftbs nlihrlnbs y nhs mlshs bf qub
qub
sb abib nnbflr nl chol ab Fhtkdkmlmkýf ab Lmmkabftb ab Qrliloh (FLQ).
d) Bxphfbr nhs prhmbakekbfths jbfbrlnbs

jbfbrlnbs ln ehebfth ab rblnkzlr jbstkhfbs bf bn KF]].
4


KKK. ELYMH ORYÅAKMH
<. Mhfstktumkýf Whnåtkml ab nl Ybpÿinkml ab Fkmlrljul, lmtulnkzlal y puinkmlal bf Nl
Jlmbtl Aklrkh Hdkmkln F·=9, abn <3 ab dbirbrh abn 97<1.
9. Abmrbth F· ;:1, Nby ab ]bjurkala

]b jurkala ]hmkln, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· 1;
abn 7< ab Elrzh ab <;39.
=. Abmrbth F· ;:2, Ybjnlebfth Jbfbrln ab nl Nby ab ]bjurkala ]hmkln, puinkmlal bf Nl

Jlmbtl Aklrkh Hdkmkln F· 1; abn 7< ab Elrzh ab <;39, y sus rbdhrels.
1. Nby F·<47, Nby qub mhfmbab Ibfbdkmkhs Lakmkhflnbs l nls Wbrshfls Ouiknlals,
puinkmlal bf Bn Fubvh Aklrkh abn 7; ab Ounkh ab <;;=.
2. Nby F·399, Nby ab Mhfmbrtlmkýf Qrkiutlrkl, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F·

91<, abn <: ab Akmkbeirb 97<9.
4. Nby 19=, Nby Jbfbrln ab slnua, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F¿ ;< abn <: ab
elyh abn 9779.
:. Nby 4<3, Nby Jbfbrln ab ckjkbfb y ]bjurkala abn Qrliloh, puinkmlal bf Nl Jlmbtl
Aklrkh Hdkmkln F¿ <== abn <= ab ounkh abn 977:.
3. Abmrbth F·7<-97<=, Ybjnlebfth ab nl Nby Fh. 399, Nby ab Mhfmbrtlmkýf Qrkiutlrkl,

puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F¿ <9, abn 99 ab bfbrh abn 97<= y sus rbdhrels.
;. Nby F·9;7, Nby ab Hrjlfkzlmkýf, Mhepbtbfmkl y Wrhmbakekbfth abn Whabr Bobmutkvh,

puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· =2, abn 99 ab dbirbrh ab 97<= y sus rbdhrels.
<7. Nby F·<32, Mýakjh abn Qrliloh, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· 972, abn =7
ab hmtuirb ab <;;4.
<<. Nby F·3<2, Mýakjh Wrhmbsln abn Qrliloh y ab nl ]bjurkala ]hmkln, puinkmlal bf Nl
Jlmbtl Aklrkh Hdkmkln F· 99;, abn 9; ab fhvkbeirb abn 97<9.
<9. Nby F· 441, Nby Jbfbrln ab Kfspbmmkýf abn Qrliloh, puinkmlal bf Nl Jlmbtl Aklrkh
Hdkmkln F· <37 abn <; ab sbptkbeirb abn 9773.
:


<=. Nby 3:7, Mýakjh ab nl Dleknkl, puinkmlal
pui nkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· <;7 abn 73
7 3 ab
hmtuirb abn 97<1.
<1. Mýakjh abn Mhebrmkh ab Fkmlrljul, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· 913 abn
=7 ab hmtuirb ab <;<4.
<2. Nby F· 41<, Mýakjh Wbfln ab Fkmlrljul, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· 9=9
abn 7= ab akmkbeirb abn 977:, y sus rbdhrels.
<4. Nby F·2<4, Nby ab Abrbmchs Nlihrlnbs Laqukrkahs, puinkmlal bf Nl Jlmbtl Aklrkh
Hdkmkln F· <<, abn <: ab Bfbrh abn 9772.
<:. Nby F·21=, Nby abn Thnuftlrklah ]hmkln, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· <1<,
abn 99 ab Ounkh abn 9772.
<3. Nby 319, Nby ab prhtbmmkýf ab nhs Abrbmchs ab nls pbrshfls mhfsuekahrls y usulrkls,
puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· <9; abn << ab ounkh abn 97<= y sus rbdhrels.
<;. Abmrbth =4-97<=, Ybjnlebfth ab Nby 319 Nby ab prhtbmmkýf ab nhs Abrbmchs ab nls
pbrshfls mhfsuekahrls y usulrkls, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F· <;9 abn
<7 ab hmtuirb abn 97<= y sus rbdhrels.
97. Ourkspruabfmkl flmkhfln.
3


KT. EÝARNH AB LDKNKLMKÝF
<. ]bjurkala ]hmkln.
Nl Abmnlrlmkýf Rfkvbrsln ab nhs Abrbmchs Cuelfhs, ab <;13, bf su Lrt. 99 rbmhfhmb qub?
„Qhal pbrshfl, mheh ekbeirh ab nl shmkbala, tkbfb abrbmch l nl ]bjurkala
]b jurkala ]hmkln.―
Nl Hrjlfkzlmkýf Kftbrflmkhfln ab Qrliloh? Laekfkstrlmkýf ab nl ]bjurkala ]hmkln,

ahmuebfth hrkjkfln <;;<, bstlinbmb qub ]bjurkala ]hmkln bs nl prhtbmmkýf qub nl shmkbala
prhphrmkhfl l sus ekbeirhs ebaklftb ufl sbrkb ab ebakals pÿinkmls mhftrl nls
prkvlmkhfbs bmhfýekmls y shmklnbs, qub ab fh sbr lså hmlskhflrålf nl abslplrkmkýf h ufl
dubrtb rbaummkýf ab kfjrbshs phr mlusl ab bfdbrebalabs, eltbrfkala, lmmkabftb ab
trliloh h bfdbrebala nlihrln, absbepnbh, kfvlnkabz, vbobz y eubrtb y tleikëf nl prhtbmmkýf
bf dhrel ab lskstbfmkl eëakml y ab lyual l nls dleknkls mhf ckohs.
Bn bstlah jlrlftkzl bn abrbmch l nl ]bjurkala ]hmkln<
]b prhmurl nnbjlr l thahs nhs trlilolahrbs y sus ibfbdkmklrkhs.
Wrhtbmmkýf kftbjrln drbftb l nls mhftkfjbfmkls shmklnbs ab nl vkal
vkal y abn trliloh bf nl dhrel
y mhfakmkhfbs qub abtbrekfb nl nby.
Qhals nls pbrshfls shf kjulnbs lftb nl nby y tkbfbf abrbmch l kjuln prhtbmmkýf. Fh clirì
aksmrkekflmkýf phr ehtkvhs ab flmkekbfth, flmkhflnkala, mrbah phnåtkmh, rlzl, sbxh, kakhel,
rbnkjkýf, hpkfkýf, hrkjbf, phskmkýf bmhfýekml h mhfakmkýf shmkln. 9
Bn Bstlah hthrjl prhtbmmkýf bspbmkln ln prhmbsh ab rbprhaummkýf cuelfl. Nl euobr tbfarì
prhtbmmkýf bspbmkln aurlftb bn beilrlzh y jhzlrì ab nkmbfmkl mhf rbeufbrlmkýf slnlrkln y
prbstlmkhfbs labmulals ab ]bjurkala ]hmkln. =
Nhs trlilolahrbs tkbfbf abrbmch l mhfakmkhfbs ab trliloh qub nbs lsbjurbf bf bspbmkln?
]bjurkala ]hmklnrkbsjhs
kfvlnkabz, vbobz, plrl nlprhdbskhflnbs,
prhtbmmkýf kftbjrln y ebakhs
bfdbrebala ab suiskstbfmkl
y eltbrfkala y l sus bf mlshs ab
dleknklrbs bf
mlshs ab eubrtb, bf nl dhrel y mhfakmkhfbs qub abtbrekfb nl Nby. 1
<
Lrt. 4< Mhfstktumkýf Whnåtkml ab nl Ybpÿinkml ab Fkmlrljul
9
Lrt. 9: Mhfstktumkýf Whnåtkml ab nl Ybpÿinkml ab Fkmlrljul
=
Lrt. :1 Mhfstktumkýf Whnåtkml ab nl Ybpÿinkml ab Fkmlrljul
1
Lrt. 39, fuebrln :) Mhfstktumkýf Whnåtkml ab nl Ybpÿinkml ab Fkmlrljul
;


9. Nl sbjurkala ]hmkln mheh abrbmch.
=. Whnåtkml ]hmkln
<. Mhfoufth ab ebakals
ebakals qub lahptl bn Bstlah mhf
mhf uf dkf abtbrekflah.
9. Wrìmtkmls qub belflf ab ufh
ufh h vlrkhs
vlrkhs lmthrbs pÿinkmhs.
=. Wrhjrlel ab lmmkýf
lmmkýf juibrflebftln.
<7


Mlrlmtbråstkmls ab phnåtkml shmkln?
l) Rf mhftbfkah
i) Rf prhjrlel
m) Rfl hrkbftlmkýf fhreltkvl
a) Rf dlmthr
dlmthr ab mhbrmkýf
b) Rfl mhepbtbfmkl shmkln
d) Rfl ahtlmkýf prbsupubstlrkl
Wrbvbfmkýf, prhehmkýf y prhtbmmkýf

prhtbmmkýf qub jlrlftkmbf ufl ebohr mlnkala ab vkal?
l) Ltbfmkýf eëakml
eëakml abn fÿmnbh dleknklr
dleknklr
i) Mukah ab nls pbrshfls bf bala lvlfzlal
lvlfzlal
m) Ybcliknktlmkýf ab nls aksmlplmkalabs
a) Wbrshfls bf sktulmkhfbs ab rkbsjh prhdbskhfln
b) ]uiskakhs phr bfdbrebala
bfdbrebala y eltbrfkala
d) Wbfskhfbs ab vbobz, kfmlplmkala b kfvlnkabz
j) Wbfskýf ab
ab vkuabz
vkuabz y hrdlfala
c) Kfabefkzlmkýf phr kfmlplmkala
1. Mleph ab lpnkmlmkýf ab nl ]bjurkala ]hmkln

l) Nls pbrshfls flturlnbs vkfmunlals
vkfmunlals l htrl pbrshfl flturln
flturln h ouråakml
ouråakml ebaklftb
ufl rbnlmkýf nlihrln h ab sbrvkmkh qub nhs vkfmunb0 kfmnuyb trlilolahrbs abn
mleph, abn elr, nl mkuala, btm.
i) Beprbslrkhs prhpkbtlrkhs ab ekmrh, pbqubüls y ebaklfls beprbsls.
(EKW[EB).
m) Mhebrmklftbs, trlfsphrtkstls y prhaumthrbs.
a) Nls mhhpbrltkvls
mhhpbrltkvls y sus lshmklahs.
b) Ekbeirhs ab lshmklmkhfbs
lshmklmkhfbs jrbeklnbs ab prhdbskhflnbs y tëmfkmhs.
tëmfkmhs.
d) Ybnkjkhshs ab mulnqukbr munth.
j) Qhals nls pbrshfls qub
qub absbepbübf trlilohs
trlilohs phr mubftl prhpkl.
2. Yëjkebf Hinkjlthrkh
2.< ]uobths ab lsbjurlekbfth hinkjlthrkh2
l) Wbrshfls vkfmunlals l htrl ebaklftb nl prbstlmkýf h absbepbüh ab uf
trliloh, sbrvkmkh prhdbskhfln h ab mulnqukbr flturlnbzl, bf mlnkala ab
abpbfakbftb, bf dhrel bvbftuln, tbephrln h pbrelfbftb.
pb relfbftb.
2
Lrt. 2 kfmksh l) N]], Lrt. < kfmksh i) YJN]]
<<


i) Kfabpbfakbftbebftb ab nl dhrel ab pljh
pljh h mhepbfslmkýf phr nhs sbrvkmkhs
prbstlahs.
m) Lprbfakmbs lufqub fh sblf rbeufbrlahs.
rbeufbrlahs.
a) ]hmkhs ab mulnqukbr mheplüål
mheplüål h shmkbala qub nlihrbf y sblf rbeufbrlahs.
b) Dleknklrbs ab uf bepnblahr kfakvkauln
kfakvkauln qub nlihrbf y sblf rbeufbrlahs.
2.9 Mhfmbpth ab bepnblahr 4

l) Wbrshfl flturln
flturln h ouråakml
ouråakml
i) Ab abrbmch pÿinkmh h prkvlah
prkvlah
m) Wbrskjl h fh dkfbs ab numrh
numrh
a) Qrlilob uf fÿebrh mulnqukbrl
mulnqukbrl ab trlilolahrbs
b) Bf vkrtua ab ufl rbnlmkýf ab trliloh h ab sbrvkmkh
sbrvkmkh qub nhs vkfmunb
vkfmunb
d) Mhftrltkstls y suimhftrltkstls qub mhftrltlf trlilohs plrl bdbmtulrnhs mhf
bnbebfths prhpkhs.
2.= Dlmuntlabs abn KF]]:

l) Lmtulnkzlr h ehakdkmlr bn mhftbfkah ab nls mëaunls ab kfsmrkpmkýf ab
lsbjurlah y bepnblahrbs.
i) Bxkjkr l nhs bepnblahrbs y lsbjurlahs su kfsmrkpmkýf y pljh ab mhtkzlmkhfbs.
mhtkzlmkhfbs.
m) Yblnkzlr nl kfsmrkpmkýf ab hdkmkh nhs bepnblahrbs y trlilolahrbs lftb nl
fbjltkvl ab ësths.
a) Lskjflr l mlal trlilolahr
trlilolahr uf fÿebrh ab rbjkstrh y aåjkth vbrkdkmlahr.
b) Bxtbfabr l nhs lsbjurlahs y sus ibfbdkmklrkhs uf mlrfbt ab kabftkdkmlmkýf.
kabftkdkmlmkýf.
d) Lpnkmlr nls slfmkhfbs rbspbmtkvls phr bn kfmuepnkekbfth
kfmuepnkekbfth ab nls hinkjlmkhfbs
ab nhs bepnblahrbs.
2.1 Hinkjlmkhfbs rbnlmkhflals ln prhmbsh ab Ldknklmkýf3

l) Kfsmrkikrsb bf bn Kfstktuth ln ehebfth ab kfkmklr
kfkmklr sus hpbrlmkhfbs.
i) Kfsmrkikr l sus trlilolahrbs y lprbfakmbs abftrh abn pnlzh ab trbs
trbs aåls.
m) Mheufkmlr mleikhs bf su pbrshfln y ab nls rbeufbrlmkhfbs
rbeufbrlmkhfbs..
a) Mheufkmlr mleikhs rbnlmkhflahs l su mbftrh ab trliloh abftrh ab ab nhs hmch
aåls ab su rblnkzlmkýf.
b) Muepnkr mhf thahs
thahs nhs rbqukskths qub nb kfakqub
kfakqub bn Kfstktuth.
Kfstktuth.
4
Lrt. < kfmksh i) YJN]], Lrts. 3, ;, <:; y <37 abn Mýakjh abn Qrliloh.
:
Lrt. <7 N]], Lrt. 9, =, 4 y : YJN]]
3
Lrts. 3, 92, 94 N]], Lrts. 9, =, 4, : YJN]]
<9


d) Jlrlftkzlr bn nnbflah mhepnbth
mhepnbth ab nls
nls mëaunls ab kfsmrkpmkýf
kfsmrkpmkýf qub rbqukbrl
rbqukbrl bn
Kfstktuth.
j) Ybsphfabr lftb bn Kfstktuth
Kfstktuth bf mlsh ab fbjltkvl
fbjltkvl ab sus trlilolahrbs plrl nl
nl
kfsmrkpmkýf y pljh ab mhtkzlmkhfbs.
c) Absmhftlr ab nls rbeufbrlmkhfbs ab sus trlilolahrbs nl mhftrkiumkýf ab
ësths y bftbrlrnls ln Kfstktuth.
2.2 Mhtkzlmkhfbs y dhrel ab pljh. ;
Lphrtb bf bn rëjkebf hinkjlthrkh ehalnkala kftbjrln plrl bepnblahrbs mhf 65 27

Qrlilolahrbs.
;
Lrt. << YJN]]
<=


Lphrtb bf bn rëjkebf hinkjlthrkh ehalnkala kftbjrln plrl bepnblahrbs mhf > 27
Qrlilolahrbs.
Lphrtb bf bn rëjkebf hinkjlthrkh ehalnkala KTE-YW plrl bepnblahrbs mhf 65 27

Qrlilolahrbs.
<1


Lphrtb bf bn rëjkebf hinkjlthrkh ehalnkala KTE-YW plrl bepnblahrbs mhf > 27
Qrlilolahrbs.
2.4 Ybqukskths plrl ldknklrsb bf bn rëjkebf hinkjlthrkh.

l) Lmtl ab Mhfstktumkýf.
i) Whabr Jbfbrln ab Ybprbsbftlmkýf
Ybprbsbftlmkýf Nbjln.
m) Mëaunl ab Kabftkala abn Ybprbsbftlftb
Ybprbsbftlftb Nbjln.
*Wlrl bepnblahrbs pbrshfl flturln, ilstl mhf prbsbftlr Mëaunl ab kabftkala
abn bepnblahr h mëaunl ab rbskabftb plrl bxtrlfobrhs.
4. Yëjkebf Dlmuntltkvh
Bs uf rëjkebf vhnuftlrkh ln qub sb pubab ldknklr thah trlilolahr lutýfheh, qub trlilob
phr mubftl prhpkl y qub fh bstë suobth ln Yëjkebf Hinkjlthrkh.
Bn hiobtkvh bs jlrlftkzlr bn lmmbsh l nls prbstlmkhfbs qub mhfmbab nl ]bjurkala ]hmkln

ln lsbjurlah y su fÿmnbh dleknklr.
4.< \ukëfbs pubabf kfsmrkikrsb bf bn rëjkebf abn sbjurh dlmuntltkvh8

l) Nhs prhdbskhflnbs, ekfkstrhs
ekfkstrhs ab mulnqukbr munth, rbnkjkhsls y abeìs trlilolahrbs
trlilolahrbs
kfabpbfakbftbs, ekbftrls fh sb clylf kfmhrphrlah ln rëjkebf hinkjlthrkh.
hinkjlthrkh .
i) Nls pbrshfls qub clylf abolah ab bstlr suobtls l nhs rbjåebfbs hinkjlthrkhs
hinkjlthrkhs
abn ]bjurh ]hmkln.
m) Nhs dleknklrbs ab uf bepnblahr qub
qub prbstbf sus sbrvkmkhs
sbrvkmkhs skf rbeufbrlmkýf
<2


a) Nls pbrshfls fkmlrljþbfsbs qub prbstbf sus sbrvkmkhs bf ekskhfbs
akpnheìtkmls y hrjlfksehs kftbrflmkhflnbs lmrbaktlahs bf bn
b n plås, lså mheh nhs
ekbeirhs ab akmcls ekskhfbs y hrjlfksehs.
b) Nhs aubühs ab prhpkbalabs ljråmhnls y abeìs bepnblahrbs qub absbbf
clmbrnh.
4.9 Wrbstlmkhfbs iìskmls abn sbjurh dlmuntltkvh

l) Ltbfmkýf eëakml
eëakml ln lsbjurlah y ibfbdkmklrkhs
i) Wbfskýf ab vbobz hrakflrkl
m) Wbfskýf ab vbobz rbaumkal
a) Wbfskýf ab kfvlnkabz
b) Wbfskýf ab
ab vkuabz
vkuabz y hrdlfala
d) ]uiskakh dufbrln plrl bn lsbjurlah,
lsbjurlah, bf mlsh ab dlnnbmkekbfth.
4.= Lspbmths jbfbrlnbs abn sbjurh dlmuntltkvh
l)
i) Wrbstlmkhfbs
Abrbmch l pljheëakmls abspuës
ab suiskakh
suiskakh ab 3 sbelfls mhtkzlals y pljlals
m) Wbrektb pljh rbtrhlmtkvh
a) Wbrektb pljh lftkmkplah
b) Fh bxkstb
bxkstb pbråhah kfmhepnbth
kfmhepnbth
4.1 Mhtkzlmkýf y pljh abn ]bjurh Dlmuntltkvh

l) ]lnlrkh eåfkeh lüh 9797
9797 M$ 4,1<:.77 y fh bxkstb nåektb eìxkeh.
i) Nl dlmturl sb bftrbjl bf bn ahekmknkh abn lsbjurlah,
lsbjurlah, ahfab ëstb nh shnkmktb
shnkmktb h phr
mhrrbh bnbmtrýfkmh.
m) Nl dlmturl pharì sbr mlfmbnlal bf akvbrsls bftkalabs ilfmlrkls, pufths bxprës,
Ylpk ILM, tbnbpljhs NLDK]B ILFMBFQYH, bf Ljbftbs ILFWYH h bf nls
abnbjlmkhfbs abn KF]].
a) Nl dlmturl mlfmbnlal sbrvkrì mheh mheprhilftb ab pljh y abrbmch plrl nl
ltbfmkýf eëakml.
b) Ab fh bdbmtulr bn pljh bf bn ebs bstlinbmkah, nl dlmturl qubal vbfmkal,
puakbfah mlfmbnlrsb phstbrkhrebftb, skf qub sb jbfbrbf rbmlrjhs b kftbrbsbs.
d) Nl ilol
ilol sb
sb al l shnkmktua abn lsbjurlah.
<4


4.2 Ehalnkalabs ab mhtkzlmkýf bf bn ]bjurh Dlmuntltkvh<7
Ehalnkala Kftbjrln (99.92%)?
l) Bfdbrebala y Eltbrfkala-BE (3.92%)
i) Kfvlnkabz, Tbobz y Eubrtb-KTE (<1%)
Ehalnkala KTE (<1%)
l) Kfvlnkabz, Tbobz y Eubrtb-KTE
Dlmuntltkvh Ybnkjkhsh
l) Ehalnkala Kftbjrln (<:.47%)
i) Ehalnkala KTE (<<.47%).
Bf nl ehalnkala kftbjrln bn bstlah lphrtl lakmkhflnebftb bn <.:2% plrl BE
4.4. Ybqukskths plrl ldknklrsb bf bn rëjkebf dlmuntltkvh

l) Wrbsbftlr mëaunl ab kabftkala
kabftkala mkualalfl.
i)
m) Nnbflah ab <4
Bala bftrb Dkmcl22ablühs
l 22 Kfsmrkpmkýf
bf mlshabn
abLsbjurlah.
fubvh kfjrbsh.
<7
Lrt. 94, 9: y 9; YJN]]
<:


:. Wrhmbsh ab ldknklmkýf
3. Aýfab sb pubab rblnkzlr nl ldknklmkýf8

l) <2 Abplrtlebfths y nls 9 Ybjkhfbs Lutýfhels
i) Bf 37 vbftlfknnls
vbftlfknnls eufkmkplnbs
eufkmkplnbs l fkvbn flmkhfln
flmkhfln
m) Mbftrh ab ldknklmkýf
ldknklmkýf uikmlah bf bn ebrmlah Hrkbftln
;. Lmrbaktlmkýf ab lsbjurlahs
<. Akjktlnkzlmkýf ab alths plrl

plrl lsbjurlahs y ibfbdkmklrkhs?
ibfbdkmklrkhs?
l) Ahmuebfths ab lsbjurlahs
i) Ahmuebfths ab ibfbdkmklrkhs
m) Qhel ab dhthjrldål
a) Mlrfbt ab lsbjurlah
b) Mlrfbt ab ibfbdkmklrkh
d) Lmtulnkzlmkýf ab alths
<3


9. Bftrbjl abab mlrfbt ab lsbjurlah y ibfbdkmklrkhs
ibfbdkmklrkhs
l) ]hnkmktua jrltuktl
jrltuktl plrl thahs nhs lsbjurlahs y ibfbdkmklrkhs.
i) Bftrbjl akrbmtlebftb
akrbmtlebftb ln lsbjurlah y ibfbdkmklrkh.
m) Jbstkýf y bftrbjl elskvl
elskvl bf beprbsls.
a) Jbstkýf kfakvkauln.
b) Fh sb rbqukbrbf dhthmhpkls.
<7. Mlrfbt ab lsbjurlahs y ibfbdkmklrkhs.
<;


T. EÝARNH AB DLMQRYLMKÝF [ MHIYLF_L
<. Abibrbs iìskmhs ab nhs bepnblahrbs?
Kfdhrelr kfjrbshs ab trlilolahrbs, mleikhs y
ehvke
ehv kekb
kbft
fths
hs bf dbm
dbmcls
cls bst
bstlin
linbm
bmka
kals.
ls.
Bftrbjlr Ybphrtb Ebfsuln ab ]lnlrkhs bf dåskmh h

bnbmtrýfkmh.
Mheufk
Mhe ufkmlr
mlr mle
mleikh
ikhss ab laekfk
laekfkstrl
strlahr
ahr,, suil
suilaek
aekfks
fkstrla
trlahr
hr,,
hpbrlahr
hpbrlahr ab lmm
lmmka
kabft
bftbs
bs nl
nlihr
ihrln
lnbs
bs b kf
kflmt
lmtkv
kvlmk
lmkhf
hfbs
bs
Mhfm
Mhfmkknklr
klr nl dlmt
dlmtur
url
l lft
lftbs ab bdbm
bdbmttulr
ulr bn pl
plj
jh
9. Dhrelths utknkzlahs
Dkmcl ab Kfsmrkpmkýf abn Lsbjurlah
Ybphrtb Ebfsuln ab ]lnlrkh (YE])
Dhrelth SEN ab lrmckvh bnbmtrýfkmh
Mlrtl bsmrktl mhf abtlnnb ab mleikhs
97


=. Fhvbalabs
=.< Fhvbalabs phr kfjrbsh
Fhvbalabs
Kfjrbshs?phr Bs kephrtlftb
bf mubftl?tbfbr
¸Muìfah Bn tkph ab bepnbh

hmurrb8 (bvbftuln h
pbrelfbftb)
Bn mýakjh „7<― sb Bn skstbel ab

jbfbrl ab dhrel pljh plrl mkbrrb
lutheìtkml ab pnlfknnl
=.<.< Ybphrtb ab slnlrkh plrl fubvhs trlilolahrbs

]kstbel ab pljh ebfsuln?
l) Nhs kfjrbshs sb jrlilf
jrlilf mhf nl dbmcl rbln kfdhrelal phr bn bepnblahr.
i) Bn slnlrkh abvbfjlah sb
sb abtbrekfl akvkakbfah bn slnlrkh ebfsuln bftrb =7 aåls, phr nhs
aåls nlihrlahs l plrtkr ab nl dbmcl ab kfjrbsh.
]kstbel ab pljh sbelfln h mlthrmbfln?

l) Nhs kfjrbshs phstbrkhrbs l nl dbmcl ab mkbrrb ab pnlfknnl abn ebs, sb jrlilf mhf nl dbmcl
ab kfjrbsh abn trlilolahr, pbrh mhf slnlrkh mbrh.
i) Bn slnlrkh abvbfjlah sb abtbrekfl, akvkakbfah bn slnlrkh ebfsuln bftrb 93 aåls plrl
ebs ab multrh sbelfls y bftrb =2 aåls plrl ebs ab 2 sbelfls, bn rbsuntlah
euntkpnkmlrnh phr nhs aåls trlilolahs.
9<


99


=.9 Fhvbalabs phr ehvkekbfths
=.9.< Ilol ab bepnblah (Mnlvb 79)

Abib kfdhrelrsb skbeprb y mulfah bn trlilolahr clyl nlihrlah y abvbfjlah slnlrkh abftrh
abn ebs ab prhmbsh.
Bobepnh?
Bn bepnblahr bstì kfdhrelfah ljhsth 9797 y bn trlilolahr nlihrý clstl bn <2 abn ekseh
ebs.
9=


=.9.9 Ehakdkmlmkýf ab slnlrkh (Mnlvb 7=)
Hmurrb skbeprb qub bn trlilolahr tbfjl uf slnlrkh akstkfth ln qub dub kfdhrelah ln ehebfth
ab su kfsmrkpmkýf h abn ebs lftbrkhr y sb abib lmtulnkzlr tlfth bn thtln kfjrbsh abn ebs
mheh bn slnlrkh ebfsuln.
Bstl fhvbala shnh pbrektb pbrkhahs mhepnbths ab 1 ý 2 sbelfls sbjÿf bn ebs dlmturlah.
91


=.9.= ]lnkal kfebakltl (Mnlvb 73)
Bstl fhvbala mhrrbsphfab l trlilolahrbs
trlil olahrbs qub abolrhf ab nlihrlr ufh h eìs ebsbs lftbs
abn ebs bf prhmbsh.
Bobepnh?
Ebs ab prhmbsh ljhsth y bn bepnblah aboý ab nlihrlr <9/74/9797
]BELFL] MHQK_LAL]
< 9 = 1 2
7 7 7 7 7
92


=.9.1 ]uiskakh (Mnlvb 7;)
Wbråhah mhepnbth?
Bn trlilolahr prbsbftl uf suiskakh mhf dbmcl abn 7< ln =7/7:/9797 sb abib rbjkstrlr mhf
mbrh sbelfls y mbrh slnlrkh.
94


Wbråhah mhepnbth?
Bn lsbjurlah prbsbftl prkebr hrabf ab suiskakh abn 7< ln <2 ab ounkh 9797 y ufl sbjufal
hrabf abn 91 ln =< ab ounkh 9797
9:


=.= Fhvbalabs kfdhreltkvls<<
Bn bepnblahr fh tuvh mleikhs h ehvkekbfths

ab sus trlilolahrbs.
Abib rbphrtlrsb lufqub fh clylf mleikhs.
Fh clmbrnh kepnkml rbmlrjh abn 9% phr dlmturl

ab hdkmkh.
<<
Lrt. 97 fuebrln 4 y : YJN]]
93


Ounkh 9797
9;


Ahmuebfths qub rbmkib bn bepnblahr?
Dlmturl Muhtl ab
mhrrkbftb mhfvbfkh
Dlmturl ab Abtlnnb ab
euntls y
loustb rbmlrjhs
Ybphrtb Abtlnnb ab
ebfsuln ab fhvbalabs
slnlrkhs ltrlslals
1. Mhrrbmmkýf ab dlmturl
Ybqukskths?
l) ]hnkmktua phr bsmrkth y prbsbftlrnl bf nl abnbjlmkýf mhrrbsphfakbftb
i) ]hphrtbs sbjÿf bn tkph
tkph ab mhrrbmmkýf?
- Ehakdkmlmkýf ab slnlrkh
- Ilol fh rbjkstrlal
- ]lnkal Kfebakltl
- Absmlfsh phr suiskakh
- Ljrbjlr uf Kfjrbsh
m) Laouftlr rbdbrbfmkl hrkjkfln
=7


2. Mìnmunh ab mhtkzlmkhfbs
Bn skstbel plrl nl mlnkdkmlmkýf abn abrbmch sb bstlinbmb mhf ilsb l sbelfls mhtkzlals,
mhfdhreb nls skjukbftbs fhrels?
<. Bn fÿebrh ab sbelfls abn ebs sb rbmhfhmbrìf tlftls mheh sìilahs tbfjl bn ebs.
<9
9. Qhah pbråhah kfmhepnbth
kfmhepnbth sbelfln abib
abib mhfskabrlrsb mheh ufl sbelfl trlilolal.
Nl dlmturlmkýf
bstlinbmkah phrabbnnls mhtkzlmkhfbs
Ybjnlebfth ab hirbrh-pltrhflnbs,
nl Nby ab ]bjurkalasb ]hmkln
rblnkzlrìf lpnkmlfah
shirb bn phrmbftlob
nl rbeufbrlmkýf qub
rbmkil bn lsbjurlah aurlftb bn ebs.
]lnlrkh hiobth ab mhtkzlmkýf?

<. Fh pharì sbr kfdbrkhr
kfdbrkhr ln bstlinbmkah plrl nl lmtkvkala
lmtkvkala bmhfýekml abn bepnblahr.
bepnblahr.
9. Fh bxkstb nåektb mhtkzlmkýf .<=
nåektb eìxkeh plrl nl rbeufbrlmkýf hiobtl ab mhtkzlmkýf
Dhrels bf nls qub pubab hmurrkr uf pbråhah kfmhepnbth?
<. Kfjrbsh ab fubvhs trlilolahrbs abftrh ab nhs ÿntkehs aåls ab ebs h sbelfl.
9. Ilol h mbslftål abftrh ab nhs prkebrhs aåls abn ebs h sbelfl.
=. Wbråhahs nlihrlahs mhepnbebftlrkhs ab suiskakhs
1. Wbråhahs nlihrlahs mhepnbebftlrkhs ab pbråhahs fh nlihrlahs skf jhmb ab slnlrkh.
slnlrkh.
<9
Lrt. <2 YJN]]
<=
Lrt. <4 YJN]]
=<


Mìnmunh ab mhtkzlmkhfbs mhf pbrkhahs kfmhepnbths?
Bf ufl beprbsl ab mulnqukbr sbmthr ldknklal ln rëjkebf hinkjlthrkh kftbjrln mhf eìs ab
27 trlilolahrbs, uf lsbjurlah nlihrl abn < ln <2 ab ounkh 9797 y abvbfjý uf slnlrkh ab
M$<77,777.77. ¸Mýeh abib rblnkzlrsb bn mhirh ab nls mhtkzlmkhfbs y muìftls sbelfls
abib lmrbaktlrsb l nl mubftl kfakvkauln abn lsbjurlah8
]lnlrkh abvbfjlah M$ <77,777.77 phr 9;.27% 5 M$ 9;,277.77
]b lmrbaktlf trbs sbelfls
Mìnmunh ab mhtkzlmkhfbs mhf pbrkhahs mhepnbths?

<- Bf ufl beprbsl abn sbmthr mhfstrummkýf ldknklal ln rëjkebf hinkjlthrkh kftbjrln mhf
ebfhs ab 27 trlilolahrbs, uf lsbjurlah abvbfjl uf slnlrkh ab M$3,277.77 bf bn ebs
ab ounkh 9797
Fhtl? Bn slnlrkh eåfkeh abn sbmthr mhfstrummkýf bs ab M$ ;,2;9.17 mýrahils
Lphrtb nlihrln? ;,2;9.17 x :.77%5 M$ 4:<.1:

Lphrtb pltrhfln? ;,2;9.17 x 9<.27%5 M$ 9,749.=:
Tlnhr l dlmturlr? ;,2;9.17 x 93.27%5 M$ 9,:==.3=
9- Bf ufl beprbsl ab mulnqukbr sbmthr ldknklal ln rëjkebf hinkjlthrkh kftbjrln mhf

ebfhs ab 27 trlilolahrbs, uf lsbjurlah abvbfjl M$;3,777.77 bf bn ebs ab ounkh
9797.
Ybtbfmkýf y lphrtb nlihrln? ;3,777.77 x :.77% 5 M$ 4,347.77
Lphrtb pltrhfln? ;3,777.77 x 9<.27%5 M$ 9<,7:7.77
Tlnhr l dlmturlr? ;3,777.77 x 93.27%5 M$ 9:,;=7.77
=9


Mýeh kfdhrelr nls nkqukalmkhfbs dkflnbs?
l)- ]k bn trlilolahr bstì lmtkvh, bf uf ebs phstbrkhr l nl ilol y fh sb rbphrtý nl
nkqukalmkýf bf su ehebfth?
 Ebs ab dlmturl 5 ounkh 9797
 Dbmcl ab mbslftål? =7 ab oufkh 9797
 ]lnlrkh dlmturlah bf oufkh 9797 M$ 3,2:2.<2 mhf 1 sbelfls.
 Tlnhr ldbmth sbjÿf ab nl nkqukalmkýf

nkqukalmkýf dkfln? M$1,922.<4
 Qhtln abvbfjlah bf oufkh 9797 M$<9,3=7.=<
M$<9,3=7.=<
<. Ybphrtlrnh mheh ufl fhvbala ltrlslal mhf ehvkekbf
ehvkekbfth „7=― plrl oufkh 9797,
suelfah bn slnlrkh dlmturlah eìs nhs ehfths ab nl nkqukalmkýf qub bstìf suobths l
nls abaummkhfbs abn sbjurh shmkln.
9. Bf bn ebs ab ounkh
ounkh 9797, kfdhrelrnh mhf ufl fhvbala „73―, mhf dbmcl ab lpnkmlmkýf
7</7:/9797.
i)- Mulfah nl dlmturl bstì bektkal y bn bepnblahr absbl kfdhrelr nl nkqukalmkýf l trlvës
ab mhrrbmmkýf ab dlmturl?
<. Ljrbjlr ln slnlrkh abvbfjlah nhs mhfmbpths ldbmths bf nkqukalmkýf
nkqukalmkýf dkfln y shnkmktlr nl
mhrrbmmkýf ab dlmturl l trlvës ab ufl mlrtl bf dbmcl nåektb ab rbmnleh bstlinbmkah.
4. Qkphs ab mkbrrb?
Ebfsuln?
Ebfsulnbs, qukfmbflnbs y pbrkhahs kfmhepnbths
Nhs mkbrrbs ebfsulnbs mhrtlf bf dbmcl, bobepnh? abn 7< ln =70 abn 7< ln <2, h sbjÿf sbl bn
pbråhah kfmhepnbth.
Bspbmkln?
Wnlfknnls ab pljh sbelflnbs, mlthrmbflnbs y pbrkhahs kfmhepnbths
Nhs mkbrrbs sbelflnbs mhrtlf bf aål, bobepnh? mkbrrb sìilah, mkbrrb ahekfjh, mkbrrb
oubvbs, btm. h sbjÿf sbl bn pbråhah kfmhepnbth.
==


Abtbrekflr?
<. Aýfab kfkmkl bn lüh 9797 mhf mkbrrb bspbmkln bf aål ahekfjh8
Y? Bn 9= ab akmkbeirb ab 97<;
9. Aýfab lirb y ahfab mkbrrl bn ebs ab dbirbrh 9797 mhf mkbrrb bf aål sìilah8
Y? Bn 94/7</97 y mkbrrl bn 9;/79/9797
=. Aýfab sb uikml nl sbjufal sbelfl ab elrzh 9797 mhf mkbrrb bspbmkln bf aål oubvbs8
Y? Abn 4 ln <9 ab elrzh 9797
1. Aýfab sb uikml nl prkebrl mlthrmbfl abn ebs ab elyh 9797, mhf mkbrrb bspbmkln bf
aål ahekfjh.
Y? Abn 97 ab lirkn ln 7= elyh 9797
=1


Bobepnh plrl mìnmunh ab mhtkzlmkhfbs plrl fubvh kfjrbsh bf mkbrrbs bspbmklnbs?
=2


:. Euntls y rbmlrjhs?
=4


3. ]kstbel Kftbjrlah ab Lpnkmlmkhfbs Bspbmådkmls (]KB)?
=:


Tbftlols abn ]KB
<-Lchrrh bf tkbeph y akfbrh.
9-Tksulnkzlr nl nkstl ab trlilolahrbs bf fýekfl bf bn ehebfth qub nh absbb.
=-Mhfmknklr nl kfdhrelmkýf ab nhs trlilolahrbs, prbvkl l nl bekskýf ab dlmturl.
1-Aksphfbr ab su dlmturl absab bn mulrth aål cìikn ab mlal ebs.
2-Keprbskýf ab nl dlmturl plrl rblnkzlr pljh skf mhftrltkbeph.
4-Kfdhrelr fubvhs kfjrbshs, skbeprb y mulfah phsblf F]].
:-Kfdhrelr lmmkabftbs nlihrlnbs ab sus trlilolahrbs.
Wìjkfl ab lmmbsh ln ]KB

cttp?//wbi.kfss.jhi.fk/skb/Cheb9.osp
cttp?//wbi.kfss.jhi.fk/skb/Cheb9.osp
=3


=;


Wlftlnnl ab mhfsuntls
17


Mhfsuntl ab nkstl ab trlilolahrbs
1<


Mhfsuntl ab rbphrtb ab fhvbalabs
19


Mhfsuntl ab fhtkdkmlmkýf ab pljhs
1=


Ybphrtb ab lmmkabftb
11


;. Wrhmbsh ab Mhirlfzl
Bn hiobtkvh ab nl mhirlfzl bs jlrlftkzlr nl rbmupbrlmkýf ab nl mlrtbrl ab nls Mhtkzlmkhfbs

Hirbrh Wltrhfln ab thals nls beprbsls y trlilolahrbs kfsmrkths ln KF]], bf bn tkbeph
rbqubrkah, l trlvës ab nhs prhmbshs bstlinbmkahs bf nls Fhrels y Wrhmbakekbfths ab nl
Kfstktumkýf.
12


<7. Mhfvbfkh ab pljh
Ybqukskths
14


<<. Lmubrah bxtrlouakmkln
Ybqukskths
1:


TK. EÝARNH AB DK]MLNK_LMKÝF
<. Mhfmbpth ab dksmlnkzlmkýf.
Bs uf prhmbsh skstbeìtkmh qub kfmnuyb lmtkvkalabs ab kfspbmmkýf ab nl ahmuebftlmkýf
mhftlinb y abeìs ahmuebfths qub dubsbf fbmbslrkhs, plrl vbrkdkmlr bn muepnkekbfth ab nh
bstlinbmkah bf Nby ab ]bjurkala ]hmkln y su Ybjnlebfth Jbfbrln.
¸Whr quë sb dksmlnkzlf l nhs bepnblahrbs8

Wlrl jlrlftkzlr nl prhtbmmkýf ab nhs trlilolahrbs y sus dleknklr lftb nhs rkbsjhs rbnlmkhflahs
mhf nl vkal y bn trliloh.
9. Dlmuntlabs ab nl Akrbmmkýf Jbfbrln ab Dksmlnkzlmkýf
13


=. Wbrshfls kfvhnumrlals bf bn prhmbsh ab Dksmlnkzlmkýf
1. Hinkjlmkhfbs abn bepnblahr <1
<1
Lrt. <99, <91 N]], ;:, ;3, <77 y <71 YJN]], Lrt. <: kfmksh n) y e) MQ, Nby 399, Mýakjh ab Mhebrmkh Qåtunh KK lrt. 93-
13
1;


2. Ybeufbrlmkýf ldbmtls
]ubnah, slnlrkh y thah nh qub pbrmkil bn trlilolahr phr nl prbstlmkýf ab sus sbrvkmkhs. <2
4. Kfjrbshs fh ldbmths<4
<2
Lrt. < kfmksh k), <7 YJN]], 3<, 31 y 32 MQ
<4
Lrt. < kfmksh i), o) y Lrt. <7 YJN]]
Lrt. 1=, 12, 1: y ;: MQ,
Lrt. <; fuebrln 9 y = NMQ.
Lrt. = Nby 319 Nby ab nhs Mhfsuekahrbs. Lrt. =. Ab nl Wrhpkfl.
27


:. Wrkfmkpkhs ab lpnkmlmkýf bf nhs prhmbshs ab Dksmlnkzlmkýf<:
<: Lrt. 2 Nby 441 Nby

Nby Jrln. ab Kfspbmmkýf abn Qrliloh
2<


3. Wrhmbsh ab nl dksmlnkzlmkýf
3.<. Bftrbjl ab mrbabfmkln.
MYBABFMKLN
SSSSSSSSSSS
Ybprbsbftlftb Nbjln ?
Bepnblahr ?
Ybjkstrh Wltrhfln ?
Akrbmmkýf ?
Dbmcl ?
Nl Akrbmmkýf ab Dksmlnkzlmkýf abn Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln (KF]]), bf ush ab nls
dlmuntlabs qub nb mhfdkbrb nhs Lrts. <99, <9= y <91 ab nl Nby ab ]bjurkala ]hmkln (N]]) y Lrts. ;:, ;3
y <77 ab su Ybjnlebfth Jbfbrln, nb kfdhrel qub prhmbabrbehs l rblnkzlr dksmlnkzlmkýf
XXXXXXXXXXXXX
XXXXXXX XXXXXXXXXXX
XXXXX l su rbprbsbf
r bprbsbftlal,
tlal, l dkf ab vbrkdkmlr bn muepnkekbfth ab sus hinkjlmkhfbs mhf
bn KF]], bf bn pbråhah ab XXXXX SSSS l XXXXXX SSSS, bn muln pharì sbr ehakdkmlah, ab lmubrah l
nls fbmbskalabs ab kfdhrelmkýf aurlftb bn abslrrhnnh ab nl nlihr ab dksmlnkzlmkýf.
Wlrl tln bdbmth y phr ebakh ab nl prbsbftb sb lmrbaktl l XXXXXXXXXXXXXXXXXXX, dksmlnkzlahr

dksmlnkzlah r (l) ab
beprbsls y XXXXXXXXXXXXXXXXXXXX, supbrvkshr ab dksmlnkzlmkýf abn KF]] plrl qub nb shnkmktbf nl
ahmuebftlmkýf b kfdhrelmkýf rbqubrkal plrl bn abslrrhnnh abn trliloh, phr tlfth nb shnkmktlehs hrkbftb
l su pbrshfln, l dkf ab qub fubstrhs abnbjlahs luthrkzlahs rbmkilf bn lphyh mhrrbsphfakbftb y sb nbs
irkfab nls mhfakmkhfbs y dlmknkalabs plrl qub muepnlf sltksdlmthrklebftb nl nlihr bfmhebfalal.
tb,
Ltbftlebftb,
Ltbftlebf
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXX XXXXXX
XXXXXXXXXXXX
Fheirb abn dufmkhflrkh
Mlrjh
Ybmkikah phr? XXXXXXXXXXXXXXXXXXXXXXXXXXXXXX Dkrel? XXXXXXXXXXXXXXXXXXXXXXX

Fheirb mhepnbth y mlrjh
Mëaunl ab kabftkala? XXXXXXXXXXXXXXXXXXXXXXXX Dbmcl y chrl? XXXXXXXXXXXXXXXXX
MM. Bxpbakbftb/Mrhfhnýjkmh
29


3.9. Ybqubrkekbfth ab ahmuebfths.
2=


3.=. Luthrkzlmkýf ab pbrshfln qub ltbfabrì nl dksmlnkzlmkýf
LRQHYK_LMKHF AB WBY]HFLN WLYL LQBFABY WYHMB]H AB DK]MLNK_LMKHF
Nujlr y dbmcl? XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX
Ybjkstrh Wltrhfln ? XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXX
X
Ylzýf ]hmkln ? XXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXX XXXX
Ybprbsbftlftb
Ybprbsbf tlftb Nbjln ? XXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX XXX
Bstkelah ]r. Bepnblahr?
]hnkmktlehs phr bstb ebakh fhs kfdhreb ab elfbrl dhreln qukëf h qukëfbs sbrìf nls pbrshfls qub bstlrìf l
mlrjh ab dlmknktlrfhs nl kfdhrelmkýf shnkmktlal y elftbfbr mheufkmlmkýf akrbmtl mhf nl pbrshfl luthrkzlal phr
ustba, ekbftrls aurb bn prhmbsh ab nl Dksmlnkzlmkýf.
Ltbftlebftb,
Dksmlnkzlahr ab Beprbsls? XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXX
XXXXXXXXXXX
XXX
Nujlr y dbmcl? XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX

]rbs. KF]]
Whr bstb ebakh bsthy luthrkzlfah l nhs ]rbs.
Fheirbs y Lpbnnkahs Mlrjh
<) XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXXXXXXX
9) XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXX
=) XXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXX XXXXXXXXXXXX
Fheirbs y Lpbnnkahs ? XXXXXXXXXXXXXXXXX

XXXXXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXX
XXXXXXXXX
Dkrel ? XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXX
Mlrjh ? XXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXX
Hrkjkfln bxpbakbftb
21


3.1. Ybvkskýf ab ahmuebfths
<. Ahmuebfths nbjlnbs
9. Ahmuebfths mhftlinbs
=. Ahmuebfths laekfkstrltkvhs
3.2. Ybsuntlahs ab nl dksmlnkzlmkýf

3.2.< Ybsuntlahs skf clnnlzjhs
Bftrbjl ab lmtl ab vksktl
3.2.9 Ybsuntlahs mhf clnnlzjhs

<. Bftrbjl ab kfvktlmkýf plrl rblnkzlr prbbvlnulmkýf ab rbsuntlahs, oufth mëaunl
lflnåtkml ab rbeufbrlmkhfbs.
9. Wrbbvlnulmkýf ab rbsuntlahs.
=. Bvlnulmkýf ab rbsuntlahs.
1. Bftrbjl ab fhtkdkmlmkýf ab rbsuntlahs, lmtl ab bvlnulmkýf y Loustb l Dlmturlmkýf y
Mhrrbmmkýf ab mubftl kfakvkauln.
22


;. Ybmurshs Laekfkstrltkv
Laekfkstrltkvhs
hs
24


TKK. EÝARNH AB WYB]QLMKHFB]
WYB]QLMKHFB] BMHFÝEKML]
<. Wrbstlmkhfbs bmhfýekmls l mhrth pnlzh
<.<. Qkphs ab suiskakhs.
2:


<.9 Dnuoh plrl bn pljh ab suiskakh
23


<.= Hrabf ab rbphsh
<.1. ]uiskakh phr bfdbrebala y lmmkabftb mheÿf

Mulfah nl bfdbrebala qub sudrl uf lsbjurlah lmtkvh h mbslftb prhauzml kfmlplmkala plrl
bn trliloh mheprhilal phr nhs sbrvkmkhs eëakmhs, aksdrutlrì ebaklftb ýrabfbs ab rbphsh ab
uf suiskakh bqukvlnbftb ln 47% ab nl mltbjhrål bf qub bstì kfmnukah bn prhebakh ab nls
ÿntkels 3 mhtkzlmkhfbs sbelflnbs abftrh ab nls 99 sbelfls lftbrkhrbs l nl dbmcl
kfkmkln ab nl kfmlplmkala. Bn suiskakh sb hthrjlrì ekbftrls aurb nl kfmlplmkala y sb pljlrì
l plrtkr abn mulrth aål ab kfmlplmkala, ekbftrls aurb bsl sktulmkýf.
Bf nhs mlshs ab bfdbrebala qub rbqukbrlf chspktlnkzlmkýf y bf nhs lmmkabftbs, bn suiskakh
sb pljlrì absab bn prkebr aål ab nl kfmlplmkala.
2;


Nls ýrabfbs ab rbphshs phr kfmlplmkala plrl bn trliloh fh pharìf sbr phr pbrkhahs elyhrbs
ab =7 aåls.<3
Mhfsbrvlmkýf abn abrbmch
3 sbelfls mhtkzlals bf 99 sbelfls mlnbfalrkls
Wrýrrhjl y suspbfskýf ab suiskakhs

Bn suiskakh sb mhfmbabrì phr aåls y sb nkqukalrì phr pbråhahs fh elyhrbs ab =7 aåls y sb
hthrjlrì ekbftrls aurb nl kfmlplmkala. ]kf beilrjh, ln muepnkr 29 sbelfls ab suiskakh, nl
Mhekskýf ab Kfvlnkabz, prbvkl hpkfkýf ab su eëakmh trltlftb, akmtlekflrì sk prhmbab h fh nl
prýrrhjl h prhmbab trlektlrnb ufl pbfskýf ab kfmlplmkala pbrelfbftb abn lsbjurlah. <;
]b suspbfabrìf nhs suiskakhs mulfah bn lsbjurlah h lsbjurlal fh lmbptb, kfdrkfol h

lilfahfb bn trltlekbfth h rbphsh prbsmrkth.97
<3
Lrt. ;= N]]
<;
Lrt. <77 N]]
97 Lrt. <7< N]]
47


Tkjbfmkl y mhepltkiknkala ab suiskakhs
Bn mhirh ab ]uiskakhs phr bfdbrebala, eltbrfkala y rkbsjhs prhdbskhflnbs shf
kfmhepltkinbs bftrb så y mhf bn mhirh ab nls pbfskhfbs ab Kfvlnkabz Qhtln b Kfmlplmkala
Wbrelfbftb Qhtln phr Ykbsjhs Wrhdbskhflnbs, slnvh qub sb trltb ab pbfskhflahs lmtkvhs
l mtkvhs qub
9<
sb bfmubftrbf mheh mhfsbmubfmkl abn lprhvbmclekbfth ab su mlplmkala rbskauln.
Nls lmmkhfbs plrl mhirlr nhs suiskakhs ab bfdbrebala, eltbrfkala y rkbsjhs prhdbskhflnbs
prbsmrkibf l nhs 4 ebsbs, l plrtkr ab su hthrjlekbfth y fhtkdkmlmkýf. 99
Nkqukalmkýf ab suiskakh phr bfdbrebala mheÿf?
9<
Lrt. <7; N]]
99 Lrt. <<< N]]
4<


Nkqukalmkýf ab suiskakh phr lmmkabftb mheÿf?
<.2. ]uiskakh phr rkbsjh prhdbskhfln

Bn lsbjurlah qub clyl sudrkah lmmkabftb ab trliloh h bfdbrebala prhdbskhfln y sb
bfmubftrb bf rkbsjh
skjukbftb abn bstlahlab
ufkfmlplmkala tbephrln
suiskakh aklrkh kjuln lnplrl
47%bnabn
trliloh, tbfarì
slnlrkh abrbmch
prhebakh l plrtkr bf
ml nmunlah
mlnmunlah abnkjuln
aål
dhrel qub bn suiskakh phr bfdbrebala mheÿf. 9=
]k bn lmmkabftb hmurrkbrb lftbs

lftbs abn pbråhah prbsmrkth, bn prhebakh aklrkh sbrì bn qub
mhrrbsphfal l nls sbelfls mhtkzlals y l dlntl ab ëstls, mhf nl mltbjhrål ab slnlrkh
mhftrlmtuln abn lsbjurlah.
9= Lrt. ;; N]]
49


Nl rbeufbrlmkýf abn aål abn lmmkabftb bstlrì åftbjrlebftb l mlrjh abn bepnblahr. 91
]uiskakh phr bfdbrebala prhdbskhfln

Wlrl nls prbstlmkhfbs bmhfýekmls phr kfmlplmkala tbephrln, pbrelfbftb h eubrtb, abikal
l bfdbrebalabs prhdbskhflnbs, sb bstlinbmbf nhs skjukbftbs rbqukskths?92
91
Lrt. :2 YJN]]
92 Lrt. 3< YJN]]
4=


]uiskakh phr lmmkabftb nlihrln94
<.4. ]uiskakh ab eltbrfkala y nlmtlfmkl

Qbfarìf abrbmch ln suiskakh ab absmlfsh phr eltbrfkala nl trlilolahrl lsbjurlal qub
lmrbaktb <4 mhtkzlmkhfbs sbelflnbs abftrh ab nls ÿntkels =; sbelfls qub prbmbalf l
nl prbsuftl dbmcl abn plrth.9:
Bn suiskakh ab absmlfsh phr eltbrfkala sbrì bqukvlnbftb ln 47% ab nl rbeufbrlmkýf
sbelfln prhebakh, mlnmunlah bf kjuln dhrel sbülnlal plrl bn suiskakh ab bfdbrebala y
sb hthrjlrì aurlftb nls 1 sbelfls lftbrkhrbs y nls 3 sbelfls phstbrkhrbs ln plrth ,
qub sbrìf hinkjlthrkls absmlfslr.93
94
Lrt. ;; N]]
9:
Lrt. ;1 N]]
93 Lrt. ;2 N]]
41


<. Mulfah bn plrth shirbvbfjl lftbs abn kfkmkh abn suiskakh prbfltln?
]b hthrjlf 19 aåls, ab shirbvkvkr bn ibië sb hthrjlf htrhs 19 aåls
a åls plrl mhepnbtlr nhs 31 aåls
bstlinbmkahs.
9. Mulfah bn plrth shirbvbfjl lftbs ab nl dbmcl prbsuftl ab plrth?
Bn pbråhah dlntlftb sb lmueunlrì ln phstfltln.
=. Mulfah bn plrth shirbvbfjl abspuës ab nl dbmcl prbsuftl ab plrth?
Bn Wrbfltln sbrì prhnhfjlah clstl nl dbmcl abn plrth, skf qub sb prhmbal l rbaumkr bn pbråhah
phstfltln. 9;
Ibfbdkmkhs shmklnbs abrkvlahs ab nl lahpmkýf

Nl elarb h bn plarb lahptlftb, jhzlrìf abn abrbmch ab suiskakh phr eltbrfkala y pltbrfkala,
phr bn tërekfh ab ahmb sbelfls nls elarbs y mkfmh aåls bn plarb, kfabpbfakbftbebftb ab
bala ab nl pbrshfl lahptlal, skbeprb qub fh bxkstkbsb våfmunh prbvkh mhf nl pbrshfl
lahptlal.
]k bn lahptlftb dubrb uf cheirb shntbrh, shnlebftb jhzlrì abn abrbmch ab suiskakh ab
pltbrfkala bqukvlnbftb ln ab nl elarb. =7
Ybqukskths?
<. Muepnkr mhf bn pbrkhah ab mlnkdkmlmkýf ab lmubrah ln rëjkebf ab sbjurkala shmkln ln qub sb
bfmubftrl kfsmrkth bn lsbjurlah.
9. Mhpkl abikalebftb mhtbolal mhf su hrkjkfln ab Mbrtkdkmlmkýf ab nl ]bftbfmkl bektkal phr bn
bn
Ouzjlah ab Dleknkl.
=. Mhpkl abikalebftb mhtbolal mhf su hrkjkfln ab Mbrtkdkmlah ab Flmkekbfth abn ebfhr
ebfh r bektkah
=<
phr bn Ybjkstrh abn Bstlah Mkvkn ab nls pbrshfls.
9;
Lrt. ;4 N]]
=7
Lrt. 94< Nby 3:7
=<
Lrt. ;1 N]], Lrt. =1 YJN]], Ybshnumkýf F· 3/9;1 abn Mhfsboh Akrbmtkvh KF]]
Tkjbfmkl l plrtkr abn 73/71/97<2
42


Mhfsbrvlmkýf abn abrbmch plrl bn suiskakh ab eltbrfkala y nlmtlfmkl.
<4 sbelfls abftrh ab =; sbelfls mlnbfalrkls=9
]uiskakh ab eltbrfkala
=9 Lrt. ;1 N]]
44


]uiskakh ab nlmtlfmkl
l) Ibfbdkmkh aurlftb nhs prkebrhs sbks ebsbs ab vkal.
i) Nl mhibrturl bs plrl nhs ckohs b ckols ab lsbjurlahs bf bn rëjkebf kftbjrln, lmtkvhs h
mbslftbs qub muepnlf bn pbråhah ab mlnkdkmlmkýf.
m) Nl euobr qub rbmkiký suiskakh ab eltbrfkala, jbfbrl abrbmch l dlvhr abn ckoh plrl
rbmkikr suiskakh ab nlmtlfmkl.
a) Bn suiskakh sb suihrakfl l nl supbrvkvbfmkl abn fküh h fkül.==
Ybqukskths plrl suiskakh ab nlmtlfmkl

l) Wrbsbftlr mhpkl ab mëaunl ab kabftkala abn lsbjurlah.
i) Mhpkl skepnb abn mbrtkdkmlah ab flmkekbfth bektkah phr bn Ybjkstrh Mkvkn ab nls Wbrshfls.
m) Hrkjkfln ab hrabf ab bftrbjl ab nbmcb bektkal
bektkal phr bn eëakmh pbakltrl abikalebftb
sbnnlal y dkrelal y sbnnh ab nl KW]] l nl qub
qu b sb bfmubftrl lasmrkth bn lsbjurlah.
a) Bpkmrksks mnåfkml h rbsuebf mnåfkmh, bf mlsh ab dýreunl bspbmkln y mhpkl ab bxìebfbs
eëakmhs bf mlsh ab nl dýreunl skf nlmthsl.
Ahtlmkýf ab nhs phtbs ab nbmcb
== Lrt. ;: y ;3 N]]
4:


9. Wrbstlmkhfbs bmhfýekmls l nlrjh pnlzh
9.<. Wbfskhfbs ab vbobz
Mlrlmtbråstkmls ab nl pbfskýf ab vbobz?=1
l) Tktlnkmkl
i) Kfbeilrjlinb
m) Fh bs jrlvlinb
a) Kfmhepltkinb rbnltkvlebftb mhf bn trliloh
b) Abrbmch ln ljukflnah
d) Lskjflmkhfbs dleknklrbs
9.<.< Qkphs ab pbfskhfbs ab vbobz =2
Hisbrvlmkýf <*?
Kfsmrkth ln KF]] clikbfah muepnkah 12 lühs y clibr mhtkzlah nl ektla abn pbråhah
mheprbfakah bftrb nl dbmcl ab kfsmrkpmkýf y bn muepnkekbfth ab nl bala rbqubrkal h ab nl
ÿntkel sbelfl mhtkzlal mhf phstbrkhrkala. Mhf uf eåfkeh lishnuth ab 927 mhtkzlmkhfbs
sbelflnbs.
=1
Lrt. 1:, 21, <73 N]], 32 y ;< YJN]]
=2 Lrt.22, 24 y 32 YJN]]
43


Lskjflmkhfbs dleknklrbs=4
l) <=.2% phr nl bsphsl/mheplübrl h bsphsh kfvìnkah.
i) ;% phr mlal ckoh ebfhr ab 9< lühs h kfvìnkah ab mulnqukbr
mulnqukbr bala.
m) ;% phr lsmbfakbftbs l su mlrjh elyhr ab 47 lühs h kfvìnkahs ab mulnqukbr bala.
Dlmthrbs plrl bn mìnmunh ab nl pbfskýf =:

l) Dlmthr iìskmh (7.97
(7.97 phr nls prkebrls <27 sbelfls mhtkzlals)
i) Dlmthr lfuln (7.7< phr mlal jruph ab 29 sbelfls phstbrkhrbs l nls prkebrls <27)
m) Lskjflmkhfbs dleknklrbs (Fÿmnbh dleknklr)
9.<.9 Mìnmunh ab nl pbfskhfbs ab vbobz

Bobepnh F· < vbobz hrakflrkl
=4
Lrt. 1: y 4; N]]
=: Lrt.32 YJN]]
4;


Bobepnh F· 9 vbobz phstbrjlal
Bobepnh F· = pbfskýf eìxkel
:7


Kfmhepltkiknkala rbnltkvl mhf bn trliloh=3
]b abibf thelr bf mubftl ahs lspbmths?

<) ßntkeh ]lnlrkh lftbs ab pbfskhflrsb h Ybeufbrlmkýf Ilsb Ebfsuln.
Ebfsuln.
9) Wbrmbpmkýf phr pbfskýf ilsb eìs lskjflmkhfbs dleknklrbs.
Bobepnh?
ßntkeh ]lnlrkh M$ =2,777.77
YIE M$ ==,777.77
Wbfskýf l rbmkikr? M$ <2,=99.27
Akdbrbfmkl plrl nlihrlr? M$ =2,777.77 ” M$ <2,=99.27 5 M$ <;,4::.27
9.<.= Ybqukskths plrl trlektlr nl pbfskýf ab vbobz=;

l) Qbfbr 47 lühs ab bala muepnkahs.
i) Clibr mhtkzlah :27 sbelfls mheh eåfkeh.
eåfkeh.
m) Mëaunl ab kabftkala bf hrkjkfln y mhpkl h mbrtkdkmlah ab flmkekbfth (Bf mlsh ab fh
phsbbr mëaunl ab kabftkala mkualalfl).
a) Hrkjkfln ab mlrtl ab mbslftål ab nl ÿntkel beprbsl bf nl qub cl nlihrlah.
b) Mëaunl ab kabftkala bf hrkjkfln y mhpkl ý mbrtkdkmlah ab flmkekbfth
flmkekbfth ab su bsphsl h
mheplübrl ab vkal.
d) Mbrtkdkmlah ab eltrkehfkh bf
bf hrkjkfln y mhpkl, bf mlsh ab sbr mlslahs.
j) Mbrtkdkmlahs ab flmkekbfth
flmkekbfth h mhpkl ab mëaunl ab kabftkala ab ckohs ebfhrbs ab 9< lühs.
Bf mlsh ab sbr kfvìnkahs bpkmrksks abn eëakmh trltlftb.
=3
Lrt. 21 N]] y ;< YJN]]
=; Lrt. 2= N]], 22, 47 y 32 YJN]]
:<


9.<.1 Wbfskýf ab vbobz rbaumkal prhphrmkhfln17
Mlrlmtbråstkmls ab nl pbfskýf ab vbobz rbaumkal prhphrmkhfln

l) Fh jbfbrl lskjflmkhfbs dleknklrbs
i) Laektb suel ab sbelfls K]]ACR
K]]ACR b KF]]
m) Lpnkml trlfsdbrbfmkl ilfmlrkl
a) Abrbmch l suiskakh dufbrln bf bspbmkb
b) Ibfbdkmkh hdtlnehnýjkmh
d) Abrbmch l prëstleh
j) Ibfbdkmkhs qub mhfmbab nl Nby <47
17 Lrt. 24 YJN]]
:9


9.9. Wbfskýf ab kfvlnkabz (Bfdbrebala h lmmkabftb mheÿf) 1<
Kfvlnkabz Wlrmkln
Ldbmtlah phr ufl bfdbrebala fh prhdbskhfln mhf uf eåfkeh 27% y eìxkeh 44%
Kfvlnkabz Qhtln
Ldbmtlah phr ufl bfdbrebala fh prhdbskhfln kjuln h elyhr ln 4:%
Mlnkdkmlmkýf ln abrbmch
Clibr mhtkzlah <27 sbelfls abftrh ab nhs ÿntkehs 4 lühs qub prbmbal l nl dbmcl ab
hrkjbf ab nl mlusl kfvlnkalftb h qub tbfjl ln ebfhs 927 sbelfls mhtkzlals.
9.9.< Mìnmunh ab nl pbfskýf ab kfvlnkabz plrmkln
1< Lrt. =: y =; N]] y abn 19 ln 21 abn YJN]]
:=


9.9.9 Mìnmunh ab nl pbfskýf ab kfvlnkabz thtln
9.9.=. Ybqukskths plrl trlektlr nl pbfskýf ab kfvlnkabz19

l) Mëaunl ab kabftkala bf hrkjkfln y mhpkl h mbrtkdkmlah ab flmkekbfth (Bf mlsh ab fh
i) Bpkmrksks lmtulnkzlah ahfab rbdnbob qub nls sbmubnls h plabmkekbfths qub phsbb
shf ab hrkjbf mheÿf.
m) Mëaunl ab kabftkala bf hrkjkfln y mhpkl ý mbrtkdkmlah ab flmkekbfth
mheplübrl ab vkal.
a) Mbrtkdkmlah ab eltrkehfkh
eltrkehfkh bf hrkjkfln y mhpkl, bf mlsh ab sbr mlslahs.
mlslahs.
b) Mbrtkdkmlahs ab flmkekbfth h mhpkl ab mëaunl ab kabftkala ab ckohs ebfhrbs ab 9< lühs.
19 Lrt. =3, 19 N]], abn 19 ln 21 y 32 YJN]]
:1


9.=. Wbfskýf ab kfmlplmkala (Bfdbrebala h lmmkabftb nlihrln)1=
9.=.<. Mìnmunh ab kfabefkzlmkýf
1= Lrt. Abn 44, 43 y 4; N]], 29, :1, :3 y :; YJN]]
:2


9.=.9. Mìnmunh ab nl pbfskýf ab kfmlplmkala plrmkln
9.=.=. Mìnmunh ab nl pbfskýf ab kfmlplmkala thtln
:4


9.=.1. Ybqukskths plrl trlektlr nl pbfskýf ab kfmlplmkala
l) Mëaunl ab kabftkala bf hrkjkfln y mhpkl h mbrtkdkmlah

mbrtkdkmlah ab flmkekbfth (Bf mlsh ab fh
i) Bpkmrksks lmtulnkzlah ahfab rbdnbob qub nls sbmubnls h plabmkekbfths qub phsbb
shf ab hrkjbf nlihrln.
m) Mëaunl ab kabftkala bf hrkjkfln y mhpkl ý mbrtkdkmlah ab flmkekbfth
mheplübrl ab vkal.
a) Mbrtkdkmlah ab eltrkehfkh
eltrkehfkh bf hrkjkfln y mhpkl, bf mlsh ab sbr mlslahs.
b) Mbrtkdkmlahs ab flmkekbfth
flmkekbfth h mhpkl ab mëaunl ab kabftkala ab ckohs ebfhrbs ab 9< lühs.
9.1. Wbfskýf ab vkuabz y hrdlfala11
11 Lrt. Abn 41 ln :< y ;= YJN]]
::


9.2. Wbfskýf ab lsmbfabfmkl12
=. ]brvkmkhs mhepnbebftlrkhs
=.< ]uiskakh dufbrln14
12
Lrt. :9 YJN]]
14 Mhf ilsb l Ybshnumkýf Wrbskabfmkl Bobmutkvl <=:/97<=
:3


Ybqukskths plrl bn trìektb ab suiskakh dufbrln
:;


=.9 Ibfbdkmkhs hdtlnehnýjkmhs1:
=.= Wrëstlehs l pbfskhflahs13
1:
Lrt. =3 N]], abn : ln <7 ab rbshnumkýf ab Wrbskabfmkl Bobmutkvl KF]] <=:/97<=, Lrt. =, kfmksh i), kfmksh kk Nby <47
13 Nby <47, rbshnumkýf 72/9<4 abn mhfsboh Akrbmtkvh KF]], abn 4/<</977:
37


1 Wljh phr trlfsdbrbfmkl ilfmlrkl
3<


2. Ibfbdkmkhs lakmkhflnbs qub mhfmbab nl nby <47
39


TKKK. EÝARNH AB CKJKBFB
C KJKBFB [ ]BJRYKALA
]BJRYKA LA KFAR]QYKLN
Hiobtkvh
Irkfalr nls fhmkhfbs jbfbrlnbs l nhs plrtkmkplftbs plrl qub pubalf mltbjhrkzlr nhs
lmmkabftbs nlihrlnbs ab lmubrah l nh bstlinbmkah bf nl Nby ab ]bjurkala ]hmkln y bn Mýakjh
abn Qrliloh.
<. Abdkfkmkhfbs
Lmmkabftb?
]umbsh keprbvksth qub lntbrl nl elrmcl fhreln h prbvkstl ab nls mhsls, bspbmklnebftb bn
qub mlusl alühs l ufl pbrshfl h mhsl.
Lmmkabftb ab trliloh?
Bs thah sumbsh lfhreln fh qubrkah fk absblah, qub sb prbsbftl ab dhrel irusml b
kfbspbrlal, lufqub fhrelnebftb bs bvktlinb, kftbrruepb nl mhftkfukala abn trliloh y pubab
mluslr nbskhfbs l nls pbrshfls.

Lmths kfsbjurhs? Bs nl vkhnlmkýf ab uf prhmbakekbfth
prhmba kekbfth mheÿfebftb lmbptlah mheh sbjurh,
ehtkvlah phr prìmtkmls kfmhrrbmtls qub hmlskhflf bn lmmkabftb bf mubstkýf. Nhs lmths
kfsbjurhs pubabf abrkvlrsb l nl vkhnlmkýf ab fhrels, rbjnlebfths, aksphskmkhfbs tëmfkmls
ab sbjurkala bstlinbmkals bf bn pubsth ab trliloh h lmtkvkala qub sb rblnkzl, bs nl mlusl
cuelfl h nh rbdbrkah ln mhephrtlekbfth abn trlilolahr. 1;
Mhfakmkhfbs kfsbjurl h pbnkjrhsl? Bs thah dlmthr ab rkbsjh qub abpbfab ÿfkml y

bxmnuskvlebftb ab nls mhfakmkhfbs bxkstbftbs bf bn leikbftb ab trliloh. ]hf nls mlusls
tëmfkmls0 ebmìfkmls0 dåskmls y hrjlfkzltkvls abn nujlr ab trliloh (eìqukfls, rbsjulrahs,
27
ýrabfbs ab trliloh, prhmbakekbfths bftrb htrhs).
9. Lmmkabftb ab trliloh
Bs nl eubrtb h thal nbskýf hrjìfkml h pbrturilmkýf dufmkhfln, pbrelfbftb h trlfskthrkl,
kfebakltl h phstbrkhr, prhaumkal phr nl lmmkýf rbpbftkfl ab ufl mlusl bxtbrfl, shirbvbfkal
phr bn cbmch h bf hmlskýf abn trliloh, h phr mlsh dhrtukth h dubrzl elyhr kfcbrbftb l bn.
1;
Lrt. = Nby 4<3
27 Lrt.= Nby 4<3
3=


Qleikëf sb rbputlf nhs hmurrkahs bf bn trlybmth cliktuln bftrb bn ahekmknkh abn trlilolahr y
su nujlr ab trliloh h vkmbvbrsl.2<
Lmmkabftb ab trliloh bs bn sumbsh bvbftuln h lmmkýf qub kfvhnuftlrklebftb, mhf hmlskýf h l
mhfsbmubfmkl abn trliloh, rbsuntb nl eubrtb abn trlilolahr h nb prhaumb ufl nbskýf hrjìfkml
h pbrturilmkýf dufmkhfln ab mlrìmtbr pbrelfbftb h trlfskthrkh.
Qleikëf sb tkbfb mheh lmmkabftb ab trliloh?

l) bn hmurrkah bf bn trlybmth fhreln bftrb bn ahekmknkh y su nujlr ab trliloh0
i) bn qub hmurrb ln trlilolahr ln bobmutlr ýrabfbs h prbstlr sbrvkmkh iloh nl luthrkala abn
bepnblahr, abftrh h dubrl abn nujlr y chrl ab trliloh0 y
m) bn qub sumbal aurlftb bn
b n pbråhah ab kftbrrupmkýf abn trliloh h lftbs y abspuës
abspu ës abn ekseh,
sk bn trlilolahr sb bfmubftrl bf bn nujlr ab trliloh h bf nhmlnbs ab nl beprbsl phr rlzýf ab
sus hinkjlmkhfbs.29
=. Hinkjlmkhfbs nbjlnbs2=
2<
Lrt. 4= N]]
29
Lrt. <<7 Mýakjh abn Qrliloh.
2= Lrts. Abn 93 ln =<, Nby Jbfbrln ab Ckjkbfb y ]bjurkala abn Qrliloh.
31


1. Bepnblahrbs bxbfths ab rbsphfsliknkala21
2. Abibrbs abn bepnblahr 22

l) Wrbstlr prkebrhs luxknkhs.
i) Wrbsbftlr hphrtuflebftb ln lmmkabftlah mbftrh eëakmh eìs mbrmlfh.
m) Kfdhrelr bn lmmkabftb lftb bn Kfstktuth (13 chrls cìiknbs) y mhpkls ab nl chol FLQ.
4. Abibrbs abn trlilolahr 24

l) Fhtkdkmlr kfebakltlebftb
kfebakltlebftb ln bepnblahr shirb bn lmmkabftb hmurrkah.
i) Lmuakr l su KW]] - YW mhf FLQ
m) Muepnkr mhf nls rbmhebfalmkhfbs bektkals
bektkals phr bn eëakmh trltlftb.
a) Bdbmtulr abmnlrlmkýf bf nl Abnbjlmkýf abn KF]] qub nb mhrrbsphfab.
21
Lrt. <91 Mýakjh abn Qrliloh
22
Lrt. 39 YJN]], Lrt. <<=, kfmksh l), i) y j).
24 Lrt. <7< N]], Lrt. <3 Mýakjh abn Qrliloh y Lrt. =9 Nby Jbfbrln ab Ckjkbfb y ]bjurkala abn trliloh.
32


:. Wrhmbsh ab nl kfvbstkjlmkýf ab lmmkabftb
34


3. Fhtkdkmlmkýf ab lmmkabftb ab trliloh
3:


;. Bstlaåstkml ab lmmkabftbs nlihrlnbs
<7. Kfvbstkjlmkýf ab lmmkabftb

Bstrltbjkl ab sbjurkala qub pbrektb l trlvës ab nl rbmhnbmmkýf ab alths, nnbjlr l nl mlusl
hrkjbf qub prhvhmý bn bvbfth, l dkf ab phabr abdkfkr nls lmmkhfbs mhrrbmtkvls y prbvbftkvls
hphrtufls plrl su ektkjlmkýf.
<<. Hiobtkvh ab nl kfvbstkjlmkýf ab lmmkabftb
l) Absmuirkr nls mlusls rblnbs.
i) Ekfkekzlr bn fÿebrh ab lmmkabftbs.
m) Iusmlr ebakals prbvbftkvls
a) Akvunjlr nls nbmmkhfbs lprbfakals.
b) ]bjukekbfth ab nls lmmkhfbs pnlftblals.
<9. \ukëfbs abibf rblnkzlr nl kfvbstkjlmkýf

d) Qëmfkmh y/h rbsphfslinb ckjkbfb y sbjurkala.
j) Ybprbsbftlftb ab nl MEC]Q
c) Obdb kfebaklth abn lmmkabftlah
k) Laekfkstrlmkýf y/h Ybmurshs Cuelfhs.
33

<=. Ebthahnhjål ab nl kfvbstkjlmkýf
<1. Lntbrfltkvls ab shnumkýf

<. Ebakals prbvbftkvls plrl nl bnkekflmkýf
bnkekflmkýf h rbaummkýf abn rkbsjh
l) Lmtulr bf bn hrkjbf
i) Ebakals hrjlfkzltkvls
m) Ebakals ab prhtbmmkýf mhnbmtkvls
a) Ebakals ab prhtbmmkýf pbrshfln
b) Dhrelmkýf b kfdhrelmkýf
9. Ebakals ab mhftrhn
l) Mhftrhn pbrkýakmh ab nls mhfakmkhfbs ab trliloh
i) Mhftrhn ab nl hrjlfkzlmkýf ab nhs eëthahs ab trliloh
m) Mhftrhn abn bstlah ab slnua ab nhs trlilolahrbs

3;

<2. Ybmhebfalmkhfbs
l) Yblnkmb nl kfvbstkjlmkýf bf uf tkbeph ebfhr ln lmhftbmkekbfth y bf bn sktkh ahfab sb
akbrhf nhs cbmchs.
i) Qheb prubils ab nhs
nhs cbmchs (luakhs, ahmuebfths,
ahmuebfths, dhths, vkabhs,
vkabhs, bftrb htrhs).
m) Lmbptb shnlebftb cbmchs prhilahs.
a) Bftrbvkstlr ln lmmkabftlah y tbstkjhs.
b) Bvktb clmbr oukmkhs ab vlnhr, aurlftb nl thel ab alths.
d) Mhebftb sus pbrmbpmkhfbs mhf bn bqukph kfvbstkjlahr.

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KF]QKQRQH FKMLYLJÞBF]B AB ]BJRYKALA ]HMKLN

AKYBMMKÝF AB MLWLMKQLMKÝF KF]QKQRMKHFLN

MRY]H LTLF_LAH BF ]BJRYKALA ]HMKLN

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

K. AB]MYKWMKÝF ABN MRY]H .......................

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

<<. Lmubrah bxtrlouakmkln ......................................................

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Bn Mursh Lvlfzlah bf ]bjurkala ]hmkln, bstì akrkjkah l bepnblahrbs, trlilolahrbs

l) Kfdhrelr nhs prhmbakekbfths, abrbmchs y hinkjlmkhfbs bstlinbmkals bf nl Nby ab

l) Abstlmlr nl kephrtlfmkl ab kfsmrkikr l thahs nhs trlilolahrbs

i) Bfsbülr bn prhmbakekbfth l sbjukr ln ehebfth ab rblnkzlr nhs rbphrtbs ab nls

m) Bxpnkmlr nhs prhmbshs ab dksmlnkzlmkýf.

a) Abtlnnlr nhs tkphs ab suiskakhs, pbrkhahs ab mlnkdkmlmkýf, nkqukalmkýf ab pbfskhfbs

d) Bxphfbr nhs prhmbakekbfths jbfbrlnbs

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

9. Abmrbth F· ;:1, Nby ab ]bjurkala

=. Abmrbth F· ;:2, Ybjnlebfth Jbfbrln ab nl Nby ab ]bjurkala ]hmkln, puinkmlal bf Nl

2. Nby F·399, Nby ab Mhfmbrtlmkýf Qrkiutlrkl, puinkmlal bf Nl Jlmbtl Aklrkh Hdkmkln F·

3. Abmrbth F·7<-97<=, Ybjnlebfth ab nl Nby Fh. 399, Nby ab Mhfmbrtlmkýf Qrkiutlrkl,

;. Nby F·9;7, Nby ab Hrjlfkzlmkýf, Mhepbtbfmkl y Wrhmbakekbfth abn Whabr Bobmutkvh,

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

97. Ourkspruabfmkl flmkhfln.

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Nl Hrjlfkzlmkýf Kftbrflmkhfln ab Qrliloh? Laekfkstrlmkýf ab nl ]bjurkala ]hmkln,

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

9. Nl sbjurkala ]hmkln mheh abrbmch.

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Wrbvbfmkýf, prhehmkýf y prhtbmmkýf

1. Mleph ab lpnkmlmkýf ab nl ]bjurkala ]hmkln

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

2.9 Mhfmbpth ab bepnblahr 4

2.= Dlmuntlabs abn KF]]:

2.1 Hinkjlmkhfbs rbnlmkhflals ln prhmbsh ab Ldknklmkýf3

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

2.2 Mhtkzlmkhfbs y dhrel ab pljh. ;

Lphrtb bf bn rëjkebf hinkjlthrkh ehalnkala kftbjrln plrl bepnblahrbs mhf 65 27

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Lphrtb bf bn rëjkebf hinkjlthrkh ehalnkala KTE-YW plrl bepnblahrbs mhf 65 27

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

2.4 Ybqukskths plrl ldknklrsb bf bn rëjkebf hinkjlthrkh.

Bn hiobtkvh bs jlrlftkzlr bn lmmbsh l nls prbstlmkhfbs qub mhfmbab nl ]bjurkala ]hmkln

4.< \ukëfbs pubabf kfsmrkikrsb bf bn rëjkebf abn sbjurh dlmuntltkvh8

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

4.9 Wrbstlmkhfbs iìskmls abn sbjurh dlmuntltkvh

4.= Lspbmths jbfbrlnbs abn sbjurh dlmuntltkvh

4.1 Mhtkzlmkýf y pljh abn ]bjurh Dlmuntltkvh

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Bf nl ehalnkala kftbjrln bn bstlah lphrtl lakmkhflnebftb bn <.:2% plrl BE

4.4. Ybqukskths plrl ldknklrsb bf bn rëjkebf dlmuntltkvh

Lrt. 94, 9: y 9; YJN]]

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

3. Aýfab sb pubab rblnkzlr nl ldknklmkýf8

<. Akjktlnkzlmkýf ab alths plrl

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

<7. Mlrfbt ab lsbjurlahs y ibfbdkmklrkhs.

Kfstktuth Fkmlrljþbfsb ab ]bjurkala ]hmkln

Bftrbjlr Ybphrtb Ebfsuln ab ]lnlrkhs bf dåskmh h

Dkmcl ab Kfsmrkpmkýf abn Lsbjurlah

Ybphrtb Ebfsuln ab ]lnlrkh (YE])