OÃAOVAN_

]ZCJCADB_]C_
Lurns f onrrfëïn
ineftãrbc

Xÿs-Krcmucëïn ‑actn sfesu’

Xrng. Kustcvn Kubicrïfs Ocamfbrc Wbfbrc
 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

Vebmcmf B
Lurns f onrrfëïn ineftãrbc
Cuac ?
Lurns f onrrfëïn ineftãrbc
C beobmìeobc mf lurns f onrrfëïn ineftãrbc fi cëöfs trcjcadbstcs fstã
mbsobpabecmc en crtbkn ?2, mc Afb 43;;/23<

Crt. ?2. Ns mâjbtns trcjcadbstcs mf qucaqufr ecturfzc, qucemn

eïn sctbsgfbtns pfan fiprfkcmnr ecs âpnocs prÿprbcs cssbi
mfgbebmcs fi afb, conrmn nu onevfeëïn onaftbvc, sfetfeëc
enrictbvc nu oaãusuac onetrctuca sngrfrïn lurns mf inrc
fqubvcafetfs è ]ZM couiuacmc en pfrénmn oniprffembmn fetrf c
mctc mf vfeobifetn mc njrbkcëïn f n sfu fgftbvn pckcifetn.
§ 3¸ Cns mâjbtns trcjcadbstcs onestcetfs mf onemfecëïn pfac
Lustbëc mn ]rcjcadn nu mfonrrfetfs mns conrmns gfbtns fi
rfoacictÿrbc trcjcadbstc, qucemn eïn ouiprbmns ecs onembëöfs
dninankcmcs nu onestcetfs mn tfrin mf oneobabcëïn, sfrïn
corfsobmns, ens lurns mf inrc prfvbstns en ocput, lurns mf ui
pnr ofetn cn iìs, onetcmns mn clubzcifetn mc rfoacictÿrbc f
cpabocmns prn rctc mbf, cbemc quf eïn fxpabobtcmns ec sfetfeëc nu
en tfrin mf oneobabcëïn.

N tfxtn mc afb â ui pnuon rfjusocmn f ifrfof fxpabocëöfs.

En ocput mn crt. ?2, c fxprfssïn ‑lurns mf inrc fqubvcafetfs è ]ZM’, ec

vfrmcmf, sf rfgfrf è onrr fëïn ineftãrbc f c fxprfssïn cmntcmc (‑lurns mf inrc’) â
fqubvnocmc f afvc è beonrrftc betfrprftcëïn mf beobmìeobc mf lurns snjrf lurns uic
vfz quf en pcrãkrcgn 3¼, dã beobmìeobc mf lurns mf inrc (fstfs sbi onrrftns) snjrf ns
lurns prfvbstns en ocput.

Njsfrvf quf n ocput prfvì c beobmìeobc mc ]ZM c pcrtbr mn vfeobifetn mc

njrbkcëïn ctâ n fgftbvn pckcifetn.
 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

Lã en pcrãkrcgn prbifbrn tfins c beobmìeobc mns lurns mf inrc, tca f quca

fstcjfafobmn en crt. 44?, mc OA], c pcrtbr mn clubzcifetn mc cëïn.

Oni tcbs onesbmfrcëöfs afkcbs pnmfins gbxcr n icron bebobca f n icron gbeca mc
beobmìeobc mf onrrfëïn ineftãrbc f lurns onegnrif cjcbxn<

icron icron
b eb obca gb eca
on
onrrfë
rrfëïn
ïn ineftãrbc
ineftãrbc vfeobifetn mc njrbkcë
njrbkcëïn
ïn fgftbvn pckcifetn
pckcifetn
lurns mbstrbjubëïn
mbstrbjub ëïn mc cëïn
cëïn fgftbvn
fgf tbvn pckcifetn

_njrf n icron bebobca mc onrrfëïn ineftãrbc, pcrc pnmfrins vbsucabzcr

oneorftcifetf fi ocsns rfcbs, prfobscins cecabscr n crt. =62, § 3¼, mc OA]<

Crt. =62 - N pckcifetn mn scaãrbn, qucaqufr quf sflc c

inmcabmcmf mn trcjcadn, eïn mfvf sfr fstbpuacmn pnr pfrénmn
supfrbnr c 3 (ui) iìs, scavn en quf oneofref c onibssöfs,
pfrofetckfes f krctbgbocëöfs.
§ 3¼ Sucemn n pckcifetn dnuvfr sbmn fstbpuacmn pnr iìs,
mfvfrã sfr fgftucmn, n icbs tcrmcr, ctâ n qubetn mbc ütba mn
vfeobmn.
iìs sujsfqufetf cn vfeobmn. (Zfmcëïn mcmc pfac
Afb e¼ ;.466, mf :=.38.324
:=.38.3242)
2)

C icbnrbc mcs pcrofacs trcjcadbstcs, pckcs oni pfrbnmbobmcmf ifesca, fstcrã

sujiftbmc è rfkrc prfvbstc en crt. =62, § 3¼, mc OA]. Fxfipans< scaãrbn ifesca, dnrcs
fxtrcs, cmbobnecbs, krctbgbocëöfs mf gueëïn fto.

Mf conrmn oni c enric cobic, sfemn mfvbmcs 6 dnrcs fxtrcs rfcabzcmcs fi

icr/:83;, n pckcifetn mfvfrbc nonrrfr, en icbs tcrmcr, ctâ n 6¼ mbc ütba mf cjr/:83;.

_f cs dnrcs fxtrcs eïn gnrci pckcs, quca sfrã n icron bebobca mc onrrfëïn
ineftãrbc>

Iubtns corfmbtci quf sfrbc n 6¼ mbc ütba mn iìs sujsfqufetf, onegnrif krbgcmn
cobic. Xnrâi, n fetfembifetn mn ]_], onesnabmcmn ec _üiuac ?43, eïn
eï n â jfi cssbi<
 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

Wflci quf c _üiuac ?43/]_] betfrprftc n crt. =62 mc OA] f mftfribec c

beobmìeobc mc onrrfëïn ineftãrbc, fi ocsn mf becmbipafifetn, c pcrtbr mn mbc 3¼ mn
iìs sujsfqufetf cn mc prfstcëïn mf sfrvbëns.

Cssbi, en fxfipan obtcmn cetfrbnrifetf, cs 6 dnrcs fxtrcs rfcabzcmcs fi

icr/:83;, sf eïn pckcs ctâ n 6¼ mbc ütba mn iìs mf cjrba/:83; fstcrïn sulfbtcs è

beobmìeobc mf onrrfëïn ineftãrbc c pcrtbr mn mbc 3¼ mn iìs sujsfqufetf, nu sflc, 3¼ mf

cjrba mf :83;.

Wflc quf n pcrãkrcgn 3¼ fstcjfafof uic tnafrêeobc ctâ n 6¼ mbc ütba mn iìs
sujsfqufetf, ics sf tca prczn eïn gnr njsfrvcmn pfan fiprfkcmnr dcvfrã beobmìeobc
mf onrrfëïn ineftãrbc lã c pcrtbr mn mbc 3¼.

Acmn nutrn, fxbstfi pcrofacs quf eïn vfeofi en üatbin mbc mn iìs f,
pnrtcetn, eïn sf sujiftfi è mbsobpabec mn crt. =62, § 3¼, mc OA]. _ïn fxfipans n 3?¼,
cs gârbcs f cs pcrofacs rfsobsÿrbcs.

Mf conrmn oni c Afb =;=2/76 n pckcifetn mn 3?¼ mfvf sfr gfbtn ctâ n mbc :8 mf
mfzfijrn, nu sflc, ocsn c pcrofac eïn sflc pckc c onrrfëïn ineftãrbc sfrã mfvbmc c
pcrtbr mn mbc :3/mfz.

Lã en ocsn mcs gârbcs, onegnrif crt. 3=6 mc OA] fstcjfafof c njrbkcëïn mf pckcr
ctâ mnbs mbcs cetfs mn beéobn mf knzn mcs gârbcs. Cssbi, fi ocsn mf fvfetuca eïn
pckcifetn mc pcrofac c onrrfëïn ineftãrbc tfrã sfu icron bebobca onetcmn c pcrtbr mf
3 mbc cetfs mn beéobn mf knzn mcs gârbcs.
 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

Lã cs pcrofacs rfsobsÿrbcs, c tfnr mn quf mbspöf n crt. =;;, § 7¼, mc OA], mfvfi
sfr pckcs fi ctâ mfz mbcs, onetcmns mn târiben mn onetrctn f, ocsn eïn pckcs,
sngrfrïn beobmìeobc mf onrrfëïn ineftãrbc c pcrtbr mn 33¼ mbc cpÿs n târiben mn
onetrctn.

Fijnrc n icron gbeca prfvbstn fi afb sflc c mctc mn fgftbvn pckcifetn,

qucemn mc cprfsfetcëïn mf oãaouans fi luézn, ec icbnrbc mcs vfzfs, cbemc eïn tfins
n fgftbvn pckcifetn f sfrã fetïn efofssãrbn gbxcr uic mctc gbeca pcrc c fgftbvc
rfcabzcëïn mns oãaouans. ]ca mctc sfrã sfiprf c mctc gbeca prfvbstc ec tcjfac mf
onrrfëïn ineftãrbc utbabzcmc.

N Onesfadn _upfrbnr mc Lustbëc mn ]rcjcadn mbvuakc ifescaifetf c tcjfac mf

éembofs mf onrrfëïn ineftãrbc cpaboãvfbs cns mâjbtns trcjcadbstcs. ]ca tcjfac pnmf sfr
cofsscmc en sétbn faftrýebon mn O_L] en abe`< dttp<//www.oslt.lus.jr/ctucabzcocn-
ineftcrbc.. Vi fxfipan mc rfgfrbmc tcjfac fstcrã mbspneévfa onin ictfrbca mf cpnbn
ineftcrbc
mc prfsfetf cuac.

Onesbmfrcemn fetïn, fxfipabgboctbvcifetf, n pckcifetn mf cmbobneca mf

bescaujrbmcmf rfgfrfetf cn iìs mf sftfijrn/:836, en vcanr mf Z$ ;4,48.

Onin n icron bebobca â n mbc 83/38/:836 vcins uscr n éembof mf onrrfëïn quf
fstã ec tcjfac, bembocmn fi nut/:836<

XNMFZ LVMBOBÃZBN GFMFZCA - LV_]BËC MN ]ZCJCADN

]CJFAC ÜEBOC XCZC C]VCAB\CËÏN MF MÂJB]N_ ]ZCJCADB_]C_
C]Â ?3 MF ICZËN MF :832 - XCZC 3¼ MF CJZBA MF :832*
*]Z prfgbxcmc mf 3¼ icrën/:832 c 3¼ cjrba/:832 (Jceon Ofetrca) 9 8,88% (\FZN)
:882 :8 3 8 :833 :83: : 83 ? :83= :836 : 83 7 :83; :834 : 83 2
LCE 3,84768?2?8 3,8;446=;47 3,8;3=;=24=
3,8;3=;=24= 3,86474;8:? 3,8667:4;72 3,86?737332 3,8==7?2?
3,8==7?2?=4
=4 3,8:7:3?;34 3,88627;??= 3,888888888 3,88888
3,888888888
8888

GFW 3,84=684=?6 3,8;446=;47 3,8;8;82=:7

3,8;8;82=:7 3,86;;;?38; 3,8667:4;72 3,86:=?3843 3,8=?;::2
3,8=?;::278
78 3,8:=478283 3,88=:7882: 3,888888888 3,88888
3,888888888
8888

ICZ 3,84=8326=: 3,8;446=;47 3,8;83=4772 3,86;;;?38; 3,8667:4;72 3,863477::2

3,863477::2 3,8=?6=;7== 3,8:?4438=; 3,88?26742; 3,888888888 3,888888888

CJZ 3,84:=7:278 3,8;4883882 3,87446?:34

3,87446?:34 3,8677==738 3,8667:4;72 3,86364768; 3,8=:3272
3,8=:327267
67 3,8:37778;6 3,88:=?=322 3,888888888 3,88888
3,888888888
8888

ICB 3,8432;3;=6 3,8;4883882 3,874=6426;

3,874=6426; 3,867=8=487 3,8667:4;72 3,86338=868 3,8=38;44
3,8=38;44?4
?4 3,8:8??6664 3,88:=?=322 3,888888888

LVE 3,843=47364 3,8;;=63682 3,877;4=387

3,877;4=387 3,8662387=8 3,8667:4;72 3,868=7267; 3,8?24;24
3,8?24;2467
67 3,834;;?;;; 3,8837742:= 3,888888888

LVA 3,848;;;374 3,8;743;:7= 3,87662;8?

3,87662;8?3
3 3,8662387=8 3,8667:4;72 3,8=2243?:6 3,8?;22;2
3,8?;22;277
77 3,837727777 3,8833?:?3; 3,888888888

CKN 3,8;27=:=7= 3,8;66;2:;: 3,87=:428:8 3,866;64733 3,866=84344 3,8=44;6438

3,8=44;6438 3,8?673844? 3,836863:74 3,888682888 3,888888888

_F] 3,8;2=:2437 3,8;=78:=64 3,87:84=3?

3,87:84=3??
? 3,8667:4;72 3,866=84344 3,8=4:==;7; 3,8??7438
3,8??743888
88 3,83:=;=6:8 3,888888888 3,888888888

NV] 3,8;2=:2437 3,8;?4=473; 3,8738322?8 3,8667:4;72 3,866?:=434 3,8=;??8==;

3,8=;??8==; 3,8?3;883?7 3,83844:?43 3,888888888 3,888888888
ENW 3,8;2=:2437 3,8;??=3222 3,878?7:686 3,8667:4;72 3,86=?6=433 3,8=7:====7
3,8=7:====7 3,8:246772? 3,882:776=6 3,888888888 3,888888888

MF\ 3,8;2=:2437 3,8;:243=;4 3,8627;283:

3,8627;283: 3,8667:4;72 3,86=3?7786 3,8=6;?2?6= 3,8:46::7
3,8:46::722
22 3,88;4:;?7; 3,888888888 3,888888888
 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

N oãaouan mc onrrfëïn ineftãrbc sfrbc fetïn<

Z$ ;4,48 x 3,8?3;883?7 9 Z$ 43,?8

Lã n oãaouan mns lurns mf inrc â gfbtn fi sfquìeobc cn oãaouan mc onrrfëïn

ineftãrbc, pnbs c tfnr mn quf mbspöf c _üiuac :88/]_] ns lurns mf inrc beobmfi
snjrf n inetcetf mc onemfecëïn lã onrrbkbmc ineftcrbcifetf.

]nmcvbc, cetfs mn oãaouan mn vcanr mns lurns â efofssãrbn gczfr c onetckfi mf

mctcs pcrc sf fstcjfafofr n onrrftn pfrofetuca c pcrtbr mcs mctcs mf mbstrbjubëïn f mctc
gbeca mc onrrfëïn ineftãrbc. Wnoìs vfrïn ec tcjfac mf éembofs quf dã uic sftc jrceoc
bembocemn c ctucabzcëïn ineftãrbc ctâ ?3/8?/:832. Cssbi, enssn vcanr ctucabzcmn mc
bescaujrbmcmf en fxfipan cobic, en vcanr mf Z$ 43,?8 rfprfsfetc n vcanr ctucabzcmn
ctâ ?3/8?/32.

Vscemn n ifsin fxfipan cobic (cmbobneca mf bescaujrbmcmf mf Z$ ;4,48

rfgfrfetf cn iìs mf sft/:836) vcins fetïn cpurcr ns lurns supnemn quf c cëïn
trcjcadbstc gnb mbstrbjuémc fi :8/33/:836.

Onin ns lurns sïn mfvbmns ec rczïn mf 3% cn iìs, prn rctc (prnpnrobnecbs

qucemn iìs eïn â betfkrca), tfins<

:8/33/36 c :8/33/34 9 ?7 ifsfs 9 ?7%

:8/33/34 c :8/8?/32 9 8= ifsfs 9 8=%

:8/8?/32 c ?3/8?/32 9 3: mbcs 9 3%û ?8 x 3: 9 8,=8%

C tcxc mf lurns mfvbmc sfrã mf =8,=8% f n vcanr mns lurns sfrã<

Z$ 43,?8 x =8,=8% 9 Z$ ?:,46

Cssbi, c bescaujrbmcmf mf Z$ ;4,48, rfgfrfetf cn iìs mf sftfijrn/:836, quf

eïn gnb pckc ctâ n 6¼ mbc ütba mf nutujrn/:836 mfvfrã sfr pckc ctâ ?3/8?/:832 en

vcanr tntca, lã oni onrrfëïn ineftãrbc f lurns, mf Z$ 33=,36 (Z$ 43,?8 + Z$ ?:,46).
 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

Wflcins cknrc n fxfipan mn oãaouan mf lurns fi ui ocsn oneorftn,

fevnavfemn vãrbcs pcrofacs<

XCZOFAC_ C]VCAB\CMC
C]VCAB\CMC_
_ C]Â ?3.8?.32
Dnrcs fx tr cs 7.37=,?=
Zfgafxns fi Z_Z 3.8??,=6
Zfgafxns fi 3?¼ 78=,;6
Zfgafxns fi gârbcs + 3/? (knzcmcs) 6=?,?=
Zfgafxns fi gârbcs + 3/? (bemfebzcmcs ) 34?,=8
Zfgafxns fi cvbsn prâvbn 6=,6=
Zfgafxns fi GK]_ + =8% 4:6,38

_ujtntca ctucabzcmn 2.=84,2:

C snic ctucabzcmc mf tnmcs cs pcrofacs, mfvbmcs ctâ ?3/8?/:832 â Z$ 2.=84,2:.

Onesbmfrcemn quf cëïn gnb mbstrbjuémc fi 34/86/:837,

34/86 /:837, tfins<

_ujtntca ctucabzcmn 2.=84,2:

Lurns eïn trbjutãvfbs ?=,=?% 34/86/:837 ctâ ?3/8?/:832 ?.:?2,48

]ntca Jrutn 3:.7=4,;?

N vcanr mf lurns gnb cssbi ocaouacmn<

Z$ 2.=84,2: x ?=,=?% 9 Z$ ?.:?2,48

Lã n pfrofetuca mf lurns gnb cssbi cpurcmn<

34/86/37 c 34/86/34 9 : cens 9 := ifsfs 9 :=%

34/86/34 c 34/8?/32 9 38 ifsfs 9 38%

34/8?/32 c ?3/8?/32 9 3? mbcs 9 8,=?%

]ntca lurns 9 ?=,=?%

Ctâ c prÿxbic cuac!

 Xÿs-Krcmucëïn ‑actn sfesu’ | Oãaouans trcjcadbstcs ‟ Lurns f onrrfëïn
ineftãrbc
Xrng. Kustcvn K. O. Wbfbrc

ZFGFZÌEOBC_ JBJABNKZÃGBOC_
CAIFBMC, Oafjfr Aüobn mf0 CAIFBMC, [êebc Kubicrïfs Zcjìaan mf. Fxfouëïn
]rcjcadbstc< tfics onetrnvfrtbmns. Jfan Dnrbznetf< Beâmbtc, :888.

OCEV]N, Zcbiuemn. Oãaouans ]rcjcadbstcs Xcssn c Xcssn. _ïn Lnsâ mns Ocipns<

Cssfcrt, :88;.
MNZEFAAF_, Kbsfaf Icrbcen mc Znodc. Oãaouans ]rcjcadbstcs Xcrc Zntbecs, Abqubmcëïn
mf _fetfeëcs f Ctucabzcëïn mf Mâjbtns Lumbobcbs . Xnrtn Cafkrf< Abvrcrbc mn Cmvnkcmn,
:88;.

NABWFBZC, Crbstfu. Oãaouans ]rcjcadbstcs. _ïn Xcuan< Ctacs, :884.

Iceuca mf Oãaouans mn ]Z] mc ?ª Zfkbïn. Mbspneévfa fi<

Zfkbïn.
1dttps<//pnrtca.trt?.lus.jr/betfreft/begnrif-sf/mnweancms/ocaouans/:837/iceuca-
mf-ocaouan-:837-3.pmg5.
mf-ocaouan-:837-3.pmg 5. Cofssn fi< 8: cjr. :834.