:

\@\XBAJ HB LG\XG B\XJFHJ_

Js`bftgs hb H`jr`g bf bc \`stbaj hb Lgstgs Bstêfhjr

Rf`vbrs`hjh hbc Tuc`j

Fgtjs hbc jutgr

Rf`vbrs`hjh hbc Tuc`j.

Rf`vbrs`hjh hbc Tuc`j, Bxtbfs`üf

Bxtbfs`üf Ojrlbcgfj.

Ajyg, ?>?>.
 ?
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Lgftbf`hg

@ftrghull`üf.........................................................................................................................8

:.> - \`stbajs hb lgstgs bstêfhjr.....................................................................................2

:.: -Js`bftgs bf bc c`org h`jr`g bf uf s`stbaj hb lgstgs bstêfhjrbs....................................2

:.? - ^gr quà bs `apgrtjftb bc jfêc`s`s hb cjs vjr`jl`gfbs................................................9

:.< - Js`bftgs bf bc c`org h`jr`g pjrj cgs ajtbr`jcbs h`rbltgs...............................................9

:.<.: - Js`bftgs bf bc c`org h`jr`g pjrj ajfg hb gorj h`rbltj..........................................5

:.<.? - Js`bftgs bf bc c`org h`jr`g pjrj lgstgs `fh`rbltgs hb ijor`ljl`üf..........................=

?.> -_be`strg hb cgs lgstgs bstêfhjr y sus vjr`jl`gfbs bf cgs c`orgs hb h`jr`g.....................=

?.: - LJ\G F´ :...............................................................................................................=

?.? - LJ\G F´ ?.............................................................................................................:?

BDB_L@L@G F¾:................................................................................................................:9

\gcul`üf4.........................................................................................................................:5

Lgflcus`üf.........................................................................................................................:0

O`oc`gerjiáj y Uboerji`j...................................................................................................?>
 <
\@\XBAJ HB LG\XG B\XJFHJ_

@ftrghull`üf

Bc lgstg bstêfhjr bs ufg hb cgs s`stbajs aês ut`c`zjhgs pjrj hbtbra`fjr cgs lgstgs hb

prghull`üf bf ufj baprbsj ajfuijlturbrj.

Cj `apgrtjfl`j hbc bstêfhjr cj bflgftrjags jc agabftg hb qubrbr pcjfbjr y lgftrgcjr cjs

gpbrjl`gfbs iuturjs hb ufj bft`hjh blgfüa`lj, iufhjabftjcabftb hbc rjag prghult`vg.

^rglurjags hbsjrrgccjr bf bstj `fvbst`ejl`üf cgs c`fbja`bftgs qub bfajrljf

bfajrljf bc \`stbaj

hb Lgstgs Bstêfhjr, jhbaês hb gotbfbr cgs lgfgl`a`bftgs tbür`lgs “prjlt`lg qub iufhjabftbf bf

bc iuturg fubstrj jltujl`üf prgibs`gfjc bf cg rbcjt`vg j tghjs jqubccjs hbl`s`gfbs qub hbpbfhb
hbpbfhbff

hbc lgstg hb prghull`üf.

.
 8
\@\XBAJ HB LG\XG B\XJFHJ_

:.> - \`stbajs hb lgstgs bstêfhjr

Bc s`stbaj hb lgstg bstêfhjr bs bc aês jvjfzjhg

jvjfzj hg hb cgs prbhbtbra`fjhgs y bstê o
ojsjhg
jsjhg bf

bstuh`gs tàlf`lgs, lgftjfhg lgf cj bxpbr`bfl`j hbc pjsjhg y bxpbr`abftgs lgftrgcjhgs qub
lgaprbfhbf4

:. Rfj sbcb
sbcbll`
ll`üf
üf a`ful`
a`ful`gsj
gsj hb cgs
cgs ajtbr
ajtbr`jc
`jcbs
bs

?. Rf bstuh`g
bstuh`g hb t`bapg
t`bapg y agv`a`bftg
agv`a`bftgss hb cjs
cjs gpbrjl`
gpbrjl`gfbs.
gfbs.

<. Rf bstuh`g
bstuh`g hb `febf`bráj
`febf`bráj `fhustr`jc
`fhustr`jc sgorb
sgorb cj ajqu`fjr`j
ajqu`fjr`j gtrgs
gtrgs abh`gs
abh`gs hb ijor`ljl`üf.
ijor`ljl`üf.

Bc s`stbaj hb lgstgs bstêfhjr tuvg su gr`ebf j i`fbs hb cj pr`abrj hàljhj hbc s`ecg pjsjhg.

Lgag lgfsblubfl`j hbc hbsjrrgccg hbc ajqu`f`sag g sbj bc hbspcjzja`bftg hbc bsiubrzg muajfg

pgr cj ajqu`fjr`j, bstuh`gs qub m`zg bc `febf`brg Ibhbr`lg Xjycgr.

Bf h`lmj àpglj iub pgs`ocb bstjfhjr`zjr cj gpbrjl`gfbs y cjs uf`hjhbs cjs lujcbs iubrgf

lujft`i`ljhjs bf vjcgrbs ccbeêfhgsb j cgs lgstgs bstêfhjr y qub pgr cjs ojsbs hb lêclucg

bapcbjhjs sgf lgfs`hbrjhjs lgag `fstruabftg hb abh`l`üf hb bi`l`bfl`j bstb lgstg `fh`lj cg qub

bc jrt`lucg –hbob lgstjr‑ y qub h`i`brb hbc lgstg bst`ajhg qub sgcg bs prgfgst`lg qub `fh`lj cg qub

bstb jrt`lucg –pubhb lgstjr‑ cgs lgstgs bstêfhjr hbobf sbr ojsb pjrj jdustjr cgs lgstgs m`stür`lgs.

:.: -Js`bftgs bf bc c`org h`jr`g bf uf s`stbaj hb lgstgs bstêfhjrbs

Cgs lgstgs bstêfhjrbs sb rbe`strjf bf jh`l`üf j cgs lgstgs rbjcbs; pbrg fg cgs rbapcjzjf, cj

pr`fl`pjc h`ibrbfl`j bftrb uf s`stbaj hb lgstgs rbjcbs y ufg hb lgstgs bstêfhjrbs rjh`lj bf qub bf
 2
\@\XBAJ HB LG\XG B\XJFHJ_

bstb ôct`ag cgs lgstgs hb prghull`üf sb ljrejf jc `fvbftjr`g hb trjojdg bf prglbsg jc lgstg

bstêfhjr.

Cjs vjr`jl`gfbs hb cgs lgstgs bstêfhjrbs sb rbe`strjf bf lubftjs hb vjr`jl`gfbs sbpjrjhjs.

^ubstg qub bc `fvbftjr`g hb trjojdg bf prglbsg sb ccbvj jc lg

lgstg
stg bstêfhjr, bc `fvbftjr`g hb

jrtálucgs tbra`fjhgs y bc lgstg hb cgs jrtálucgs vbfh`hgs hbobf

hbob f ccbvjrsb tjao`àf jc lgstg

bstêfhjr.

Cj prbsbftjl`üf hb cgs js`bftgs bf bc c`org h`jr`g pjrj uf s`stbaj hb lgstgs bstêfhjrbs

jvjfzjrê hb cgs ajtbr`jcbs h`rbltgs j cj ajfg hb gorj h`rbltj y i`fjcabftb j cgs lgstgs `fh`rbltgs

hb ijor`ljl`üf.

:.? - ^gr quà bs `apgrtjftb bc jfêc`s`s hb cjs vjr`jl`gfbs

Bc jfêc`s`s hb vjr`jl`gfbs bs ufg hb cgs jspbltgs aês `apgrtjftbs qub t`bfb bc s`stbaj,

pgrqub pbra`tb hbtbltjr bcbabftg pgr bcbabftg cjs ljusjs qub lgfccbvj j h`lmjs vjr`jl`gfbs y jsá

jpgrtj `figrajl`üf pjrj bc lgftrgc y cj i`djl`üf hb rbspgfsjo`c`hjhbs pjrj lgfsbeu`r bc àx`tg g

irjljsg.

:.< - Js`bftgs bf bc c`org h`jr`g pjrj cgs ajtbr`jcbs h`rbltgs

Bf cj ajygr pjrtb hb cgs s`stbajs hb lgstgs bstêfhjrbs, sücg bc lgstg bstêfhjr hb cgs

ajtbr`jcbs h`rbltgs sgc`l`tjhgs sb ljrej jc `fvbftjr`g hb trjojdg bf prglbsg. \`f baojreg, bc

rbe`strg hb ufj vjr`jl`üf hbc prbl`g hb cgs ajtbr`jcbs h`rbltgs pubhb ajfbdjrsb bf aulmjs igrajs

h`ibrbftbs.
 9
\@\XBAJ HB LG\XG B\XJFHJ_

Cgs hgs aàtghgs

aàtghgs aês lgaufbs
lgaufbs pjrj rbe`strjr bf bc c`org h`jr`g ufj vjr`jl`üf hbc

prbl`g hb cgs ajtbr`jcbs h`rbltgs bf uf s`stbaj hb lgstgs bstêfhjrbs sgf4

:. Ajftbf`bfhg cj lubftj hb `fvbftjr`g hb ajtbr`jcbs jc lgstg bstêfhjr y rbe`strjfhg

cjs vjr`jl`gfbs hbc prbl`g j abh`hj qub sb rbl`obf cgs ajtbr`jcbs h`rbltgs. Bstb

aàtghg rbhulb bc trjojdg hb gi`l`fj, yj qub pbra`tb qub bf cj mgdj hbc c`org ajygr

hb ajtbr`jcbs sb rbe`strbf sücg cjs ljft`hjhbs.

?. Ajftbf`bfhg cj lubftj hb `fvbftjr`g hb ajtbr`jcbs jc lgstg rbjc y rbe`strjfhg cjs

vjr`jl`gfbs hbc prbl`g lujfhg cgs ajtbr`jcbs bftrjf j prghull`üf. Ojdg bstb

aàtghg, cj mgdj hbc c`org ajygr hb ajtbr`jcbs hbob agstrjr tjftg cjs ljft`hjhbs

lgag cgs vjcgrbs bf hücjrbs.

Bc pr`abr aàtghg sb prbi`brb pjrj prgpüs`tgs hb lgftrgc pgrqub cjs vjr`jl`gfbs hbc prbl`g

hb cgs ajtbr`jcbs h`rbltgs hbobf ljclucjrsb y rbe`strjrsb bf bc agabftg hb rbjc`zjr cjs lgaprjs,

lgf bc i`f hb jcbrtjr j cj ebrbfl`j sgorb cjs vjr`jl`gfbs tjf prgftg lgag sbj pgs`ocb. Xjao`àf sb

prbi`brb pgrqub rbicbdj bc lgflbptg hb jsgl`jl`üf4 cjs vjr`jl`gfbs sb jsgl`jf lgf cgs pbr`ghgs bf

cgs lujcbs sb m`l`brgf cjs lgaprjs.

:.<.: - Js`bftgs bf bc c`org h`jr`g pjrj ajfg hb gorj h`rbltj.

Bf uf s`stbaj hb lgstgs bstêfhjrbs, cgs lgstgs hb ajfg hb gorj h`rbltj sb ljrejf jc

`fvbftjr`g hb prghultg bf prglbsg, ut`c`zjfhg cjs mgrjs bstêfhjrbs pbra`t`hgs hb ajfg hb gorj

h`rbltj y cgs prbl`gs bstêfhjrbs. Cj füa`fj rbjc sb jlrbh`tj j cj lubftj hb füa`fj pgr pjejr

usjfhg mgrjs rbjcbs y prbl`gs rbjcbs. Cjs hgs vjr`jl`gfbs hb cj ajfg hb gorj h`rbltj sb rblgfglbf

lujfhg sb `flurrbf.
 5
\@\XBAJ HB LG\XG B\XJFHJ_

:.<.? - Js`bftgs bf bc c`org h`jr`g pjrj lgstgs `fh`rbltgs hb ijor`ljl`üf.

Cj vjr`jl`üf tgtjc hb cgs lgstgs `fh`rbltgs hb ijor`ljl`üf rbprbsbftj cj h`ibrbfl`j bftrb cj

ljft`hjh hb lgstgs `fh`rbltgs hb ijor`ljl`üf ljrejhj j cj lubftj hb lgftrgc hb lgstgs `fh`rbltgs hb

ijor`ljl`üf y cj ljft`hjh jpc`ljhj j cj lubftj hb `fvbftjr`g hb prghultg bf prglbsg. Cgs lgstgs

`fh`rbltgs hb ijor`ljl`üf sb jpc`ljf jc `fvbftjr`g hb prghultg bf prglbsg bapcbjfhg mgrjs

bstêfhjrbs pbra`t`hjs hb ajfg hb gorj h`rbltj y cj tjsj bstêfhjr hb jpc`ljl`üf hb cgs lgstgs

`fh`rbltgs hb ijor`ljl`üf. Cjs lubftjs hb vjr`jl`üf sb prbsbftjf pjrj bxpc`ljr cj h`ibrbfl`j y pjrj

lbrrjr cjs lubftjs hb lgftrgc hb lgstgs `fh`rbltgs hb ijor`ljl`üf y hb lgstgs `fh`rbltgs hb

ijor`ljl`üf jpc`ljhgs

?.> -_be`strg hb cgs lgstgs bstêfhjr y sus vjr`jl`gfbs bf cgs c`orgs hb h`jr`g.

Jftbs hb bxpc`ljr cgs js`bftgs hb h`jr`g pjrj bc rbe`strg hb cgs lgstgs bstêfhjr, tbfbags

qub jlcjrjr cjs igraucjs pjrj ljclucjr cjs vjr`jl`gfbs hb prbl`g hb cgs ajtbr`jcbs h`rbltgs.

?.: - LJ\G F´ :.

Lujfhg cj vjr`jl`üf hb prbl`g sb ljclucj y rbe`strj jc agabftg hb cj prghull`üf, bs hbl`r

lujfhg sb sgc`l`tjf ajtbr`jcbs jc jcajlàf.

Yjr`jl`üf ^rbl`g Ajt. 1 (^rbl`g _bjc “ ^rbl`g Bstêfhjr) * Ljft`hjh _bjc Rsjhj.

Ojdg bstb aàtghg cgs js`bftgs pjrj bc lgftrgc hb

h b cgs ajtbr`jcbs sgf cgs s`eu`bftbs;
 =
\@\XBAJ HB LG\XG B\XJFHJ_

J) Lujfhg sb lgaprjf ajtbr`jcbs h`rbltgs, sb rbe`strj cj bftrjhj jc jcajlàf jc prbl`g rbjc

lgaprjhg4

------------------------------------]:----------------------------------------------
@fvbftjr`g hb Ajtbr`jcbs (Jcajlàf hb Ajtbr`jcbs) xxxx
Lràh`tgs I`sljcbs xxxx
Lubftjs pgr ^jejr (ü Ojflgs) xxxx

^jrj rbe`strjr lgaprj hb ajtbr`jcbs h`rbltgs, (sb bspbl`i`lj Ljft`hjh, t`pg, y prbl`g

uf`tjr`g)

Fgtj4 cgs Lràh`tgs i`sljcbs sb rbe`strjrjf s`baprb qub cgs prghultgs fg bstàf bxbftgs hbc

@YJ, j uf tjsj hbc =% g hbc :? %, sbeôf sbj bc ljsg. Xjsj Y`ebftbs.

O) Lujfhg sb sgc`l`tjf ajtbr`jcbs pjrj cj prghull`üf, sb ccbvjf j prglbsg y ljclucjf cjs

vjr`jl`gfbs hb prbl`g y hb usg hb cgs ajtbr`jcbs4

--------------------------------------]?--------------------------------------------
^rghultgs bf prglbsg- ajtbr`jcbs xxxx
Yjr`jl`üf prbl`g hb cgs ajtbr`jcbs xxxx
Yjr`jl`üf usg hb cgs ajtbr`jcbs (I) xxxx
@fvbftjr`g hb Ajtbr`jcbs xxxx

^jrj rbe`strjr bc lgstg bstêfhjr hb prghull`üf bf ajtbr`jcbs y sus Yjr`jl`gfbs.

Fgtj4 cjs vjr`jl`gfbs hbsijvgrjocbs sb rbe`strjf pgr bc hbob (lgag ufj pàrh`hj g

`flrbabftg bf cgs lgstgs) y cjs vjr`jl`gfbs ijvgrjocbs sb rbe`strjr pgr bc mjobr (lgag ufj ejfjf

ü h`sa`ful`üf hb cgs lgstgs).

 0
\@\XBAJ HB LG\XG B\XJFHJ_

L) Lujfhg sb `flurrb bf ajfg hb gorj h`rbltj pjrj cj trjfsigrajl`üf hb cgs ajtbr`jcbs, bc

rbe`strg bs bc s`eu`bftb4

-----------------------------------------]<-------------------------------------------
Füa`fj hb prghull`üf xxxx
Füa`fj hb prghull`üf pgr pjejr xxxx

^jrj rbe`strjr cj ajfg hb gorj h`rbltj rbjc `flurr`hj bf bc abs.

Bstj `figrajl`üf bs sua`f`strjhj pgr bc hbpjrtjabftg hb pbrsgfjc, sbeôf cgs lmbqubgs hb

bftrjhjs y sjc`hjs, mgrjs bxtrjs y gtrgs lgflbptgs.

Xjao`àf sb pubhb ljclucjr jsá4

Mgrjs rbjcbs * Xjsj rbjc ajfg hb gorj.

H) Lujfhg sb rbe`strj bc lgstg bstêfhjr hb cj ajfg hb gorj y sus vjr`jl`gfbs

-----------------------------------------]8------------------------------------------
^rghultgs bf prglbsgs “ Ajfg hb gorj xxxx
Yjr`jl`üf bi`l`bfl`j ajfg hb gorj (H) xxxx
Yjr`jl`üf Xjsj Ajfg hb gorj (I) xxxx
Fga`fj hb prghull`üf xxxx

^jrj rbe`strjr bc lgstg bstêfhjr hb prghull`üf hb cj ajfg hb gorj h`rbltj y sus

Yjr`jl`gfbs.

Fgtj; bstb js`bftg hbob lujhrjr lgf cj füa`fj rbjc hb ajfg rbe`strjhj bf bc pbrághg, yj

qub hb jccá hgfhb sb m`l`brgf cgs lêclucgs hb cjs vjr`jl`gfbs.

 :>
\@\XBAJ HB LG\XG B\XJFHJ_

B) \` cj prghull`üf bstê lgapcbtjhj bf ajtbr`jcbs y ajfg hb gorj (Lgstg ^r`ag) bftgflbs

sb prglbhb j trjscjhjr bsb `fvbftjr`g j cgs prghultgs tbra`fjhgs.

-------------------------------------------]2------------------------------------------
^rghultgs tbra`fjhgs xxxx
^rghultgs bf prglbsg xxxx

^jrj rbe`strjr bc trjspjsg hbc `fvbftjr`g hb prghultgs bf prglbsg :>>% tbra`fjhgs, jc

jcajlàf hb prghultgs tbra`fjhgs.

I) Lujfhg sb vbfhbf prghultgs tbra`fjhgs, cgs js`bftgs sgf cgs s`eu`bftbs

---------------------------------------------]9-----------------------------------------
Lubftjs pgr Lgorjr (ü Ojflgs) xxxxx
Hào`tgs I`sljcbs xxxx
Ybftjs xxxx

^jrj rbe`strjr vbftjs hb prghultgs tbra`fjhgs.

Fgtj4 cgs hào`tgs i`sljcbs sb rbe`strjrjf s`baprb qub cgs prghultgs fg bstàf bxbftgs hbc

@YJ, j uf tjsj hbc =% g hbc :? %, sbeôf sbj bc ljsg. Xjsj Y`ebftbs.

@fabh`jtjabftb sb prglbhb j rbojdjr bc agftg hbc `fvbftjr`g hb prghultgs tbra`fjhgs,

jquá s`baprb bc `fvbftjr`g vj bstjr vjcgrjhg jc lgstg bstêfhjr

-----------------------------------------------]5-------------------------------------------
Lgstg hb Ybftjs xxxxx
@fvbftjr`g hb prghultgs tbra`fjhgs xxxxx
 ::
\@\XBAJ HB LG\XG B\XJFHJ_

^jrj rbe`strjr bc lgstg bstêfhjr hb cgs prghultgs vbfh`hgs y jdustjr bc sjchg hbc `fvbftjr`g

hb prghultgs tbra`fjhgs. Lgf bstgs js`bftgs rbe`

rbe`strjags
strjags cgs lgstgs bstêfhjr ^r`ags y sus

vjr`jl`gfbs.

?.? - LJ\G F´ ?.
Lujfhg cj vjr`jl`üf hb prbl`g sb ljclucj y rbe`strj jc agabftg hb cj lgaprj, bs hbl`r

lujfhg bftrjf cgs ajtbr`jcbs jc jcajlàf. Cj igraucj bs cj s`eu`bftb4

Yjr`jl`üf ^rbl`g Ajt. 1 (^rbl`g _bjc “ ^rbl`g Bstêfhjr) * Ljft`hjh _bjc

Lgaprjhj.

Ojdg bstb aàtghg cgs js`bftgs pjrj bc lgftrgc

lgf trgc hb cgs ajtbr`jcbs sgf cgs s`eu`bftbs4

J) Lujfhg sb lgaprjf ajtbr`jcbs h`rbltgs, sb rbe`strj cj bftrjhj jc jcajlàf jc prbl`g rbjc

lgaprjhg4

------------------------------------]:----------------------------------------------
@fvbftjr`g hb Ajtbr`jcbs (Jcajlàf hb Ajtbr`jcbs) xxxx
Yjr`jl`üf ^rbl`g Ajtbr`jcbs /H) xxxx
Lràh`tgs I`sljcbs xxxx
Lubftjs pgr ^jejr (ü Ojflgs) xxxx

^jrj rbe`strjr lgaprj hb ajtbr`jcbs h`rbltgs, (sb bspbl`i`lj Ljft`hjh, t`pg, y prbl`g

bstêfhjr uf`tjr`g) y cj vjr`jl`üf hb prbl`g.

Fgtj4 cgs Lràh`tgs i`sljcbs sb rbe`strjrjf s`baprb qub cgs prghultgs fg bstàf bxbftgs hbc

@YJ, j uf tjsj hbc =% g hbc :? %, sbeôf sbj bc ljsg. Xjsj Y`ebftbs.

Jceufjs baprbsjs prbi`brbf ljclucjr cjs vjr`jl`gfbs hb prbl`g jc agabftg hb cjs

lgaprjs, pgrqub jhqu`brbf erjfhbs vgcôabfbs hb ajtbr`jcbs y pjsjrjf aulmg t`bapg pjrj qub
 :?
\@\XBAJ HB LG\XG B\XJFHJ_

sbjf ccbvjhgs j cj prghull`üf, jsá bs aês bi`l`bftb pgrqub cbs pbra`tb lgrrbe`r lujcqu`br

hbsv`jl`üf qub bstê sulbh`bfhg bf bc hbpjrtjabftg hb lgaprjs, jhbaês hb ccbvjr jltujc`zjhg bc

lgstg rbjc hb cgs prghultgs bcjogrjhgs bf lgapjrjl`üf lgf cgs bstêfhjrbs.

Bc prbl`g jc lujc sb rbe`strjf cgs `fvbftjr`gs hb ajtbr`jcbs bf bc jcajlàf bs jc prbl`g

bstêfhjr, pgr cg tjftg su sjc`hj tjao`àf sb rbe`strj

rbe`strj jc prbl`g bstêfhjr. Cgs hbaês js`bftgs hb

h`jr`g sb ajft`bfbf `eujcbs.

O) Lujfhg sb sgc`l`tjf ajtbr`jcbs pjrj cj prghull`üf, sb ccbvjf j prglbsg y ljclucjf cjs

vjr`jl`gfbs hb prbl`g y hb usg hb cgs ajtbr`jcbs4

--------------------------------------]?--------------------------------------------
^rghultgs bf prglbsg- ajtbr`jcbs xxxx
Yjr`jl`üf usg hb cgs ajtbr`jcbs (I) xxxx
@fvbftjr`g hb Ajtbr`jcbs xxxx

^jrj rbe`strjr bc lgstg bstêfhjr hb prghull`üf bf ajtbr`jcbs y su Yjr`jl`üf hb usg.

Fgtj4 cjs vjr`jl`gfbs hbsijvgrjocbs sb rbe`strjf pgr bc hbob (lgag ufj pàrh`hj g

`flrbabftg bf cgs lgstgs) y cjs vjr`jl`gfbs ijvgrjocbs sb rbe`strjr pgr bc mjobr (lgag ufj ejfjf

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^rghultgs bf prglbsgs “ Ajfg hb gorj xxxx
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