Cubltb0 Bakogrkfnöl Xrgpnk

9?
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

?.?.?.6. Xrgirkeks sgfnkabs, sbiurnjkj fnujkjklk y jbpgrtb

Ba Eulnfnpng cub oblbcnfnkjg pgr ba Xrgirkek Bvg Fuepab fgl ak fglstruffnöl jb jncbrbltbs
nlcrkbstrufturks jbjnfkjks k kftnvnjkjbs jbpgrtnvks, ksnenseg ba Igonbrlg Eulnfnpka jbstnlkrbfursgs
cnlklfnbrgs pkrk ak griklnzkfnöl jb ags @ubigs Jbpgrtnvgs Bstujnkltnabs Xaurnlkfnglkabs kså fgeg
tkeonîl kpgykr jncbrbltbs kftnvnjkjbs jbpgrtnvks qub sb rbkanzkl bl ags jncbrbltbs jnstrntgs.

Ba prnlfnpka prgirkek sgfnka qub bs nepabebltkjg tnblb qub vbr fgl kftnvnjkjbs jb fkpkfntkfnöl bl
eklb`g jb dubrtks, prgjuffnöl jb fdgfgaktb y jb bakogrkfnöl jb krtbsklåks jnrninjgs k ekjrbs jb
ckenank fgl ba prgpösntg jb jnvbrsncnfkr ak prgjuffnöl y iblbrkr nlirbsgs prgpngs.

Ak cgrek jb griklnzkfnöl jb aks sgfnbjkj fnvna jba Eulnfnpng jb Ekpnrn tnblb sus rkåfbs bl ak bstrufturk
snljnfka jgljb ba Vbfrbtkrng Iblbrka bs ak eëxnek kutgrnjkj bl aks fgeulnjkjbs y ags fkrigs qub ab

sniubl gfupkl jncbrbltbs culfnglbs, bstk griklnzkfnöl jb ak pgoakfnöl pbrentb dkfbr ba fgltrga jb ak
pgoakfnöl y ekltblbr ul bsqubek jb sbiurnjkj fnujkjklk jgljb ba Fgrrbinjgr bs ak kutgrnjkj
fgeulka qub fggrjnlkjk sus kffnglbs fgl aks kutgrnjkjbs pganfnkabs.
?.?.?.: Fkrkftbrnzkfnöl jb ak pgorbzk
Jba tgtka jb pgoakfnöl jb ;6.82; pbrsglks sb dk bstnekjg qub ba söag ba 68,?% tnblb sktnscbfdk sus
lbfbsnjkjbs oësnfks (lg pgorbs), kulqub ba ?2,>% sb blfubltrkl bl ba ueorka. Ba 3>,4% sb
blfubltrkl bl fgljnfnöl jb pgorbzk jb ags fukabs ba 36,?% bl ak pgorbzk egjbrkjk, 3,2% bl
 fgljnfnöl jb nljnibltb y 8,;% sb blfubltrkl bl fgljnfnöl jb ekrinlkanjkj.
e krinlkanjkj.
Xkrk ak fkrkftbrnzkfnöl jb ak pgorbzk sb dk fglsnjbrkjg ak fgeonlkfnöl jb jgs frntbrngs. Rlg jb baags bs ak
fkrblfnk bl ak vnvnbljk bl fukltg ka ektbrnka utnanzkjg bl ak fglstruffnöl fgeg bl ba bspkfng, fkrblfnk bl
ags sbrvnfngs oësnfgs (kiuk, sklbkenbltg, nlsueg blbriîtnfg, blbriåk baîftrnfk), bjufkfnöl (fgljnfnöl jb
kackobtnseg) y fkrblfnk bl skauj. Ba sbiuljg frntbrng bs ba SOX jb aks pbqubûks ulnjkjbs prgjuftnvks ?.
Jgs fgeulnjkjbs sb blfubltrkl bl ak fktbigråk J y B qub eubstrk ekygr SOX prgebjng, snl
beokrig ak fkrblfnk jb sbrvnfngs
sbrvnfngs oësnfgs bstë pgr krrnok jba 28%. Sbr fukjrg L° 66.
Fukjrg L°.- 66 Fkrkftbrnzkfnöl jb ak pgorbzk
Xrgebjng jb
FGERLNJKJ SOX Fktbigråk
fkrblfnk
VKL KLVBAEG 636 63,:> K
SBLZKLNAAKLN :>: :?,9: K
ZRN_N >92 ::,64 K
;9 JB JNFNBEO_B ;;86 :3,:8 K
SNAK[RB I_KLJB ;6;4 ::,36 K
ANEGLKLN ;6:? :4,6> K

VKLZK _GVK JB EKXN_N ;:?8 ?>,;8 K

[RNAKXNZRLN ;3>2 :4,3: K

96
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

^K^FR_K ?248 63,;9 K

SNAAK BVXB_KLPK ?984 66,33 K

FDK_GXKEXK - JNVXB_VG ?>:> :8,>: K
VKL FK_AGV ?;2; 9?,?8 K
FDNANPK ?36> 2>,39 K
KFDN[RN_N ?>>? 28,9: K
FDNEKZB :2>6 :;,88 O
SNAN[RN 68>6 2:,>4 O
^R^G :6>> 2;,;4 O
;9 JB JNFNBEO_B 2434 32,:9 F
VKLZNKIG ;8844 29,42 J
FDK_KLZKPN ;49:?3 9>,:2 J
EKXN_N ?>,;2 V/N
Cubltb0 NLCG VXNB

Jb kfubrjg k ags rkligs prbsbltkjgs bl ba fukjrg L° 6:, sb pubjb vbr qub bl ak fktbigråk K sb
blfubltrkl ;: fgeulnjkjbs jb ags fukabs jb ags fukabs 6 bstël bl ekygr fgljnfnöl jb pgorbzk
pgr fukltg ba pgrfbltk`b jb fkrblfnk jb sbrvnfngs oësnfgs bs ekygr ka 28%.
Jgs fgeulnjkjbs sb blfubltrkl bl ak fktbigråk J (Vkltnkig y Fdkrkltkzn) qub eubstrk ekygr SOX
prgebjng, snl beokrig ak fkrblfnk jb sbrvnfngs oësnfgs bstë pgr krrnok jba 28%.
Fukjrg L°.- 6: Lðebrg jb fgeulnjkjbs sbiðl fkrblfnk bl sbrvnfngs oësnfgs y SOX kirgpbfukrng

Fkrblfnk jb Vbrvnfngs
Fktbigråk K Fktbigråk O Fktbigråk F Fktbigråk J
Oësnfgs
 6 Fgeulnjkjbs ? Fgeulnjkjbs ? Fgeulnjkjbs
% supbrngr k 28% ; Fgeulnjkj 2%
;2% ;8% ;8%
;; Fgeulnjkjbs
% Nlcbrngr k 28% ; Fgeulnjkj 2%
22%
< >.2>9 y
<5 k 6848 < 6848 y 15 2.?>3 < 2.?>3 y 15 >.2>4
15?6,32:
SOX prgebjng RXK (Os. / kûg)
Cubltb0 Bakogrkfnöl Xrgpnk

?.6 Bfglgeåk paurka

Ak bfglgeåk paurka bstë culjkebltkjk bl ak sganjkrnjkj y ba onblbstkr jb tgjgs, ba lubvg egjbag
bfglöenfg njbltncnfk jgs pnakrbs0 ba sbftgr bstrktîinfg qub iblbrk bxfbjbltbs y ba sbftgr
iblbrkjgr jb nlirbsgs y bepabg.
Bl ba eulnfnpng Ekpnrn fglvnvb ulk pgoakfnöl ebzfak jb fuaturk qubfduk y knekrk fgl ak ZFG jb

grnibl Abfgs, ags fukabs aabvkl kjbakltb ak kftnvnjkj bfglöenfk jba eulnfnpng, qub bl su ekygråk
bs prnvkjk, bl jgs ëeontgs0
k) Aks fggpbrktnvks enlbrks qub sb jbjnfkl k ak bxpagtkfnöl kuråcbrk

9:
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

o) Aks fgeulnjkjbs nljåiblks y grninlkrnks qub okskl su bfglgeåk bl ak vbltk jb pbqubûgs

bxfbjbltb jb ak prgjuffnöl kiråfgak pkrk fgeprkr k su vbz ags jbeës onblbs qub lbfbsntkl
pkrk sktnsckfbr sus lbfbsnjkjbs oësnfks.
Xgr bcbftg ka prbsupubstg rbjufnjg qub kjenlnstrk ba Igonbrlg Eulnfnpka, bstk nlstklfnk sb vb
nepbjnjk jb jbekljkr eës eklg jb gork, ok`g bstb bsqubek ak pgoakfnöl `gvbl sb vb goanikjk k
enirkr k gtrgs fbltrgs pgoakjgs g k aks fnujkjbs pkrk ousfkr cubltbs jb trkok`g y fggpbrkr jb
bstk eklbrk k ak bfglgeåk ckenankr.
Ak kftnvnjkj fgebrfnka bs nepgrtkltb bl Ba Eulnfnpng jgljb ags onblbs jb fglsueg pgr bcbftg jb
ags fgstgs jb trklspgrtb rbinstrkl prbfngs babvkjgs.
Bs nepgrtkltb sbûkakr qub bl ak _binöl jb Fdnektb sb fglstruyö
fglstruyö ulk pakltk prgfbskjgrk jb Zî,
Zî,
snl beokrig pgr ba egebltg bstë fbrrkjk, bxnstnbljg ak bxpbftktnvk jb pglbrak bl
culfnglkenbltg bl ul cuturg fbrfklg.
?.6.; Gfupkfnöl sgfnka y prgjuftnvk jba tbrrntgrng
Aks prnlfnpkabs kftnvnjkjbs bfglöenfks jba sbftgr prgjuftnvg, bstël rbakfnglkjks fgl ak enlbråk= yk
qub bstb eulnfnpng jbsjb ak îpgfk nlfknfk sb dk jbjnfkjg k ak bxpagtkfnöl jba grg, kftukaebltb sb
sniub bxpagtkljg ba ba grg pbrg tkeonîl sb trkok`k ak tnbrrk fgl
fgl ak prgjuffnöl jb krrgz y gtrgs
prgjuftgs kiråfgaks bl eblgr bsfkak y qub bl su ekygråk bs jb kutgfglsueg, jb`kljg
jb`kljg euy pgfg
pkrk ak vbltk. Ak prgjuffnöl jb bstgs prnlfnpkabs prgjuftgs fgebrfnkanzkjgs bs prgjufnjk jb
cgrek ekluka yk qub ak ebfklnzkfnöl lg bs pgsnoab bl ak zglk.
Gtrk kftnvnjkj bfglöenfk bs ak bakogrkfnöl jb Xkl qub dk pbrentnjg frbkr ulk ekrfk y sbr sbr
fglgfnjg bl ags Eulnfnpngs vbfnlgs fgeg ‑Xkl jb Ekpnrn―. Ka enseg tnbepg y pkrk fgepabtkr ak
jnbtk kanebltnfnk jb ags dkontkltbs, nlirbskl prgjuftgs k`blgs ka Eulnfnpng, fgeg vbrjurks, crutks,
 92
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Ekpk L° ?3. Fkrkftbrnzkfnöl jb ak pgorbzk jba Eulnfnpng jb Ekpnrn

Cubltb0 Bakogrkfnöl Xrgpnk

93
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

prgjuftgs kanebltnfngs, rgpk y dbrrkenbltks pkrk aks kftnvnjkjbs kiråfgaks, iklkjbrks y jb ak

bxpagtkfnöl jba grg.

Ba _îinebl jb prgpnbjkj jb ak tnbrrk, tnblb fgeg prnlfnpka fkrkftbråstnfk ak tblblfnk jb ak tnbrrk

ok`g ba jb rîinebl jb prgpnbjkj fgeulntkrng, bstk cniurk prgpnbtkrnk, bstë jkjk bl ak ekygråk jb
aks tnbrrks gfupkjks pgr aks fgeulnjkjbs.
Vnl beokrig pgfg k pgfg sb bstë nlfgrpgrkljg ba jbrbfdg prgpnbtkrng nljnvnjuka fgl rbspkajg jb
aks kutgrnjkjbs agfkabs. Ba Igonbrlg Kutölgeg Eulnfnpka jb Ekpnrn sb blfubltrk kogfkjg k
ousfkr ags ebjngs pkrk sklbkr
sklbkr aks tnbrrks qub pbrentk k fkjk fgeu
fgeulkrng
lkrng sbr prgpnbtkrng jb su
prgpnk pkrfbak jbonjkebltb tntuakjk
Vbiðl ak nlcgrekfnöl fgl ak qub sb fubltk bl ba NLCG VXNB= bl Ekpnrn Ba NL_K dk sklbkjg ul tgtka
jb >:.426 dbftërbks dkstk ba ?8;?= jb aks fukabs ba 9>,9>% fgrrbspgljbl k tnbrrks kiråfgaks, ;>,23
k gtrks fktbigråks y tkl sgag ba 8,3:% fgrrbspgljbl k iklkjbråk. Fgeg ag eubstrk ba fukjrg L° 62.

Fukjrg L°.- 62 Znpg jb Znbrrk Vklbkjk y Vupbrcnfnb pgr kûg.

Jbtkaab. ?889 ?884 ?88> ?8;8 ?8;; ?8;? Zgtka
Kiråfgak ?4.42? 68.3;; 3.4>2 282 4.4?6 92.342
Iklkjbrk 648 ;;? ;;4 3;;
Gtrgs ;4.22; 3 ;4.29
Zgtka ;4.22; ?>.?6? 68.9?? 9.8;6 282 4.4?> >:.426

Cubltb0 NLCG VXNB (Zkoaks NL_K)-

K pbskr jb bstb nepgrtkltb kvklfb, kðl ckatk eufdg pgr trkok`kr bl bstb fkepg yk qub ags
fglcanftgs sgorb pgsnfnöl sniubl snbljg prgoabeks pbljnbltbs pgr rbsgavbr sgorb tgjg bl ba
Fkltöl Vkltk _gsk jgljb ak sgorb pgsnfnöl jb fglfbsnglbs enlbrks fgl fgeulnjkjbs fkepbsnlks
bstë fkuskljg fglcanftgs qub pubjbl tbrenlkr bl blcrbltkenbltgs.
Zkeonîl sb tnblb fglcanftgs jb sgorb pgsnfnöl jb tbrrntgrng fgl ak ZFG - Abfg Akrbfk`k qub fubltk
fgl pgaåiglgs sklbkjgs y tntuakjgs qub kcbftk k fgeulnjkjbs fkepbsnlk
fkepbsnlks.s.
Gtrks kftnvnjkjbs bfglöenfks bl ba eulnfnpng sgl ags fbltrgs uroklgs qub pbrentbl iblbrkr
nlirbsgs prnlfnpkaebltb pgr ags sbrvnfngs fgeg sgl ags kag`kenbltgs, pblsnglbs y okrbs, ka enseg
tnbepg paklncnfkr ba eb`grkr ags nlirbsgs ebjnkltb ba fgorg jb nepubstgs k ags nleuboabs y
vbdåfuags qub rkjnfkl bl ba Eulnfnpng y bstujnkr ba trktkenbltg k ags vbdåfuags nljgfuebltkjgs.
nljgfuebltkjgs.
?.6.? _binstrg jb ags fgepglbltbs jb ak Ekjrb Znbrrk
Ba Eulnfnpng jb Ekpnrn
Ekpnrn bs ak Vîptnek Vbffnöl
Vbffnöl jb ak prgvnlfnk Akrbfk`k, tnblb ulk bxtblsnöl jb
jb
6
;:::.;4 me? fubltk fgl ak sniunbltb jnstrnoufnöl bspkfnka jb ak Znbrrk (snl nlfaunr aks ërbks
uroklks), fgeg sb pubjg kprbfnkr bl ak fukjrg 63.

6
Jktgs gotblnjgs jb ak Rlnjkj jb Xrgybftgs jb ak Eklfgeulnjkj jb Eulnfnpngs jba Lgrtb Xkfbûg Zrgpnfka
99
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Fukjrg L°.- 63 Jnstrnoufnöl bspkfnka jb ak tnbrrk

Jbtkaab Me? %
KI_NFGAK (Dk) :>,62 6,:?%
IKLKJB_NK (Dk) ;;,>2 8,46%
CG_BVZKA (Dk) ;?,>8 8,4>%
LG KI_NFGAKV (Dk) ;,38 8,;;%
OGV[RB ;.634,?8 >:,92%
ZGZKA ;.:::,88 ;88,88%
Cubltb0 NLCG VXNB

Ak supbrcnfnb kftukaebltb utnanzkjk

utnanzkjk bs rbaktnvkebltb ok`k fgl rbakfnöl ka tgtka jb ak supbrcnfnb jba
eulnfnpng, bstg sb jbob k qub kaig eës jba >8% jba eulnfnpng bstë bl zglk rgfgsk g fgl
pbljnbltb euy prglulfnkjk, ak cgrekfnöl qub prbsbltk bs nrrbiuakr ag fuka lg pbrentb ak
utnanzkfnöl jb ak tnbrrk bl ërbks ekygrbs, Ekpnrn tnblb jbltrg jb su `urnsjnffnöl ulk supbrcnfnb
fglsnjbrkoab jba
jba ‑Ërbk Lkturka jb Eklb`g Nltbirkjg Lkfnglka Kpgagokeok― (kokrfk tgjg ba
fkltöl Kfdnqunrn), fgl pgtblfnka pkrk ba kprgvbfdkenbltg ebjnkltb kftnvnjkjbs bfg turåstnfks.
Bltrb ags prnlfnpkabs
prnlfnpkabs fgepglbltbs bstrktîinfgs
bstrktîinfgs jb ak Ekjrb Znbrrk sb ffubltk
ubltk fgl ak enlbråk, ak
kirnfuaturk, ak pbfukrnk y ba turåstnfg.
?.6.6 Jbskrrgaag jb aks kftnvnjkjbs bstrktîinfks.
Xkrk pgjbr jbtbrenlkr ba jbskrrgaag jb aks kftnvnjkjbs bs prnegrjnka uonfkrlgs prnebrg bl ak
Fgobrturk y usg jb subags jba eulnfnpng. Rlg jb ags nljnfkjgrbs eës rbabvkltbs pkrk ak vkagrkfnöl
jb tnbrrks bs su usg, jbonjg k qub pbrentb fglgfbr bl cgrek fukltntktnvk y bspkfnka aks jncbrbltbs
cgreks bl qub bstë snbljg utnanzkjg
utnanzkjg ba tbrrntgrng. Vbiðl ba ekp
ekpkk jb usg jb ak tnbrrk jba eulnfnpn
eulnfnpng
g
Ekpnrn, bakogrkjg fgl nlcgrekfnöl oksb jba NLCG VXNB y fgepabebltkjg fgl nlcgrekfnöl jba
prgybftg GZ_K= ba >:.33% jb su supbrcnfnb fgrrbspgljb
fgrrbspgljb k ak faksncnfkfnöl jb ogsqu
ogsqubb jblsg kljnlg

egltklg dðebjg, bstk faksncnfkfnöl prbsbltk ul rbanbvb tåpnfg jb egltkûk bl qub prbjgenlkl aks
pbljnbltbs jbsjb euy prglulfnkjks k abvbs, fgl ërogabs rbaktnvkebltb ok`gs y fgl ba sgtgogsqub
euy jblsg b nepblbtrkoab, bl jgljb dky ërbks jb koruptk tgpgirkcåk y qub pgr ag iblbrka sgl
fkusbs jb quborkjks.
Bstk faksncnfkfnöl jb`k euy pgfk supbrcnfnb k ak kftnvnjkj kirgpbfukrnk, ak qub sb jbskrrgaakl bl tkl
sgag ul :,:?% jba tbrrntgrng eulnfnpka.

94
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Ekpk L° ?9. Ekpk jb Kftnvnjkjbs Bstrktîinfks jba Eulnfnpng jb Ekpnrn

Cubltb0 Bakogrkfnöl Xrgpnk

9>

Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Irëcnfg L° ;:. Jnstrnoufnöl jb Kftnvnjkjbs Bstrktîinfks bl ba Zbrrntgrng

Xk`glka kekfgaakjg pulk sbenërnjk 8,8?

Sbibtkfnöl jnspbrsk bl pbjrbikabs pulk katgkljnlk… 8,82

Xk`glka kekfgaakjg vnvkz fgl kroustgs katnegltklg… 8,;?

Fubrpgs y fursgs jb kiuk 8,;3

Jbpösntgs jb krblk julks y pakyks 8,28

Fgepab`g Kltrgpöcntg (kirgpbfukrnk, pakltkfnglbs… :,82

Fglfbsnglbs Enlbrks 4,?>

Ogsqub jblsg kljnlg egltklg dðebjg 43,4?

8,88 ;8,88 ?8,88 68,88 :8,88 28,88 38,88 98,88 48,88 >8,88

XG_FBLZK@B

Cubltb0 NLB ‖ Fblsg Kirgpbfukrng

Bl ba irëcnfg ;: sb jbstkfk ba nepgrtkltb pgrfbltk`b jb Ogsqub jblsg kljnlg egltklg dðebjg

(43.4? %) bl fgltrkstb fgl aks kftnvnjkjbs prgjuftnvks (enlbrks g kirgpbfukrnks) qub bl fgl`ultg
gfupkl ba ;?.6: % jba tgtka jba tbrrntgrng, ksnenseg ba rbjufnjg pgrfbltk`b jb fubrpgs y fursgs jb
kiuk (8.;3%), bl ba tbrrntgrng jb Ekpnrn bs ulk anentkltb qub jbob sbr fglsnjbrkjk ka egebltg jb
paklncnfkr ba jbskrrgaag eulnfnpka.
?.6.: Xrgjuffnöl y rbljnenbltgs jb aks kftnvnjkjbs kiråfgaks.
Vbiðl jktgs jba fblsg kirgpbfukrng
kirgpbfukrng abvkltkjg bl ba kûg ?8;:, Ak supbrcnfnb sbeorkjk p pgr
gr ags
kirnfuatgrbs cub jb ;?62.;4 dks. Jgljb sb jbstkfkl trbs prgjuftgs prnlfnpkabs0 Ba krrgz bl fdkak
fgl 682.;? dbftërbks= ak prgjuffnöl jb ZîZî fgl ;98,;4 dk y ba paëtklg fgl ;:?.84 dk. Bstgs trbs
prgjuftgs qub sgl prgjufnjgs pkrk ak fgebrfnkanzkfnöl fuorbl ba 28% jb ak supbrcnfnb gfupkjk
kftukaebltb bl kirnfuaturk. (Sbr fukjrg L° 6:).
Ba gtrg 28% jb ak supbrcnfnb cub jbstnlkjk pkrk prgjuftgs kiråfgaks jb suosnstblfnk g kutgfglsueg
fgeg ba ekåz, yufk, crn`ga, fkfkg, tgektb y prgjuffnöl crutåfgak. K bstk prgjuffnöl sb bstë
suekljg ak prgjuffnöl jb dg`k jb fgfk qub sbiðl ba fblsg cubrgl sbeorkjks 9; dk., ag qub
snilncnfk ba 2,9:% jba tgtka jb ak supbrcnfnb jbstnlkjk k ak ki
kirnfuaturk.
rnfuaturk.
Zgjk ak prgjuffnöl kiråfgak bs jbskrrgaakjk ok`g kirnfuaturk ekluka y bl fgljnfnglbs euy
rujnebltkrnks ag qub jbtbrenlk ba ok`g rbljnenbltg jb su prgjuffnöl bspbfnkaebltb jba krrgz
fuyg rbljnenbltg prgebjng lg supbrk ba ;,2 Zl/dk.
Cnlkaebltb, jbstkfkr qub bl ak kftukanjkj sb fgrrb ba rnbsig jb babvkr ak fkltnjkj jb zglks
brgsnglkjks jbonjg ka fuatnvg jb dg`k jb fgfk qub sb bstë nltrgjufnbljg bl ags fuktrg fkltglbs jba

eulnfnpng y prnlfnpkaebltb bl Vkltk _gsk. Sbr fukjrg L° 6:.

6: .
48
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Fukjrg L°.- 69 Xrgjuffnöl kiråfgak jba Eulnfnpng jb Ekpnrn

Vupbrcnfnb
Xrgjuftg %
(Dk)

Xbpnlg 8.82 8.88

Xkfky 8.;2 8.8;
Abfduik 8.;> 8.8?
Xnebltöl 8.?2 8.8?
Fgfgs 8.68 8.8?
Eklå 8.69 8.86
Anek 8.28 8.8:
Pkpkaag 8.28 8.8:
Xkatk 8.98 8.83
Zgektb 8.98 8.83
Aneöl 8.>8 8.89
Zgrgl`k ;.8? 8.84
Ekligs ;.:> 8.;?
Kfdngtb ;.22 8.;6
Fkûk jb kzðfkr 6.82 8.?2
Lkrkl`k 6.?8 8.?3
Dgrtkanzks 6.2; 8.?4
Vkljnks 3.88 8.:>
Fkcî 3.:? 8.2?
Dukauzk ;;.;? 8.>8
Crn`ga ;;.33 8.>:
Ekljkrnlk ;?.2: ;.8?
Xnûk ;3.3: ;.62
Fkfkg ?:.9? ?.88
Ekåz :?.:6 6.::
Fgfk 98.42 2.9:
 ^ufk 9?.4? 2.>8
Gtrks crutks ;?;.>: >.49
Xaëtklg ;:?.6; ;;.2?

4;
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Zî ;98.;4 ;694
Gtrgs fuatnvgs ?8? ;3.62
Krrgz fgl fksfkrk 682.;? ?:.98
ZGZKA DKV. ;.?62,;6 ;88

Cubltb0 NLB/Fblsg kirgpbfukrng ?8;:/NLCG VXNB

Irëcnfg L° ;2. Xgrfbltk`b jba ërbk fuonbrtk fgl fuatnvgs pbrbllbs bl ba Eulnfnpng

Fgfk
;3%
Fkfkg
3%
Xaëtklg
6?%
Gtrgs
43%

Fntrnfgs
6% Zî
64%
Fkcî
;%

Cubltb0 Bakogrkfnöl prgpnk bl oksb k jktgs jba NLB/Fblsg kirgpbfukrng ?8;:/NLCG VXNB

Ba Irkcnfg L¸ ;2 lgs eubstrk qub bl ba eulnfnpng jb Ekpnrn ak prnlfnpka prgjuffnöl jb fuatnvgs pbrbllbs
fgrrbspgljb k ak snbeork jb paëtklg y tb, bl tkltg qub ak prgjuffnöl jb Fkfkg y Fåtrnfgs tkeonîl sgl
jbstkfkoabs.

Ka rbspbftg bs nepgrtkltb sbûkakr qub ak pgsnonanjkj jb vbltk rëpnjk jba paëtklg nlcauyb ckvgrkoabebltb
pkrk su fuatnvg, bl tkltg qub ba fuatnvg jba Zb bs ulk kftnvnjkj qub kðl sb rbkanzk k pbskr jb qub ak pakltk
prgfbskjgrk cub fbrrkjk, bs jb bspbrkr qub ak prgjuffnöl bl ak kftukanjkj sb fgebrfnkanfb k rbsfktkjgrbs
pkrk su pgstbrngr kfgpng y blvåg pkrk su prgfbskenbltg bl pakltks bspbfnkanzkjks uonfkjks bl ba Katg jb
Ak Xkz.

Xgr gtrk pkrtb, aks fgljnfnglbs faneëtnfks y jb subag tkeonîl ckvgrbfbl ak prgjuffnöl jb fåtrnfgs, pkpkyks
y fkcî, fuygs bxfbjbltbs sgl fgebrfnkanzkjgs bl Ekpnrn g Iuklky
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag 4?

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Irëcnfg L° ;3. Xgrfbltk`b jba ërbk fuonbrtk fgl fuatnvgs klukabs bl ba Eulnfnpng

Ekåz
>%
^ufk
Crn`ga ;3%
6%
Dukauzk
6% Gtrgs
Vkljnks
>?% Krrgz fgl fksfkrk
;%
39%
Dgrtkanzks
;%

Cubltb0 Bakogrkfnöl prgpnk bl oksb k jktgs jba NLB/Fblsg kirgpbfukrng ?8;:/NLCG VXNB

Bl rbakfnöl ka fuatnvg jb pakltks klukabs, ak ekygr fkltnjkj jb tbrrntgrng bstë gfupkjg bl ba fuatnvg

jb krrgz fgl fksfkrk, sbiunjg pgr ak pakltkfnöl jb yufk y bl tbrfbr auikr ba ekåz, pgr gtrg akjg ba
fuatnvg jb ak skljåk bs ulk jb aks kftnvnjkjbs qub sb jbstkfk jbltrg jb ak prgjuffnöl jb crutkabs.
Ba fksg jba fuatnvg jba krrgz sb jbstkfk culjkebltkaebltb pgr su nepgrtklfnk bl ba prgfbsg jb gcrbfbr ulk
katbrlktnvk pkrk gtgrikr sbiurnjkj kanebltkrnk k ak pgoakfnöl y ak vbltk jb bxfbjbltbs k aks pgoakfnglbs
vbfnlks y ags fkepkebltgs enlbrgs.
Fukjrg L°.- 64 _bljnenbltg jb ags Fuatnvgs Xbrbllbs y Klukabs

FRAZNSGV XB_BLLBV KLRKABV

Fkfkg qq/dk Fåtrnfgs ulnj/dk Xaëtklg fdnpks/dk/ebs Krrgz qq/dk Ekåz qq/dk ^ufk qq/dk

9,8; 64;,66 >,66 ?8,:2 ?;,9? ?;4,32

Cubltb Bakogrkfnöl prgpnk bl oksb k bltrbvnstks k prgjuftgrbs

Fgeg sb pubjb kprbfnkr bl ba Fukjrg prbfbjbltb, bs nepgrtkltb fglsnjbrkr qub ak ekygr prgjuffnöl tnblb
qub vbr fgl ba fuatnvg jba krrgz sbiunjk bl nepgrtklfnk fgl ba fuatnvg jba paëtklg jb crbår, keogs fuatnvgs
iblbrkl nepgrtkltbs nlirbsgs klukabs pkrk ags prgjuftgrbs.
?.6.:.; Zbflgagiåk Bepabkjk
Ak prgjuffnöl kiråfgak bl ba Eulnfnpng bs ulk kftnvnjkj rbkanzkjk ok`g bsqubeks trkjnfnglkabs,
euy pgfg prgjuftgrbs bstël nlfgrpgrkljg tîflnfks nllgvkjgrks, qub sb rbjufbl
culjkebltkaebltb k ak utnanzkfnöl jb dbronfnjks pkrk ba fgltrga jb ekabzks y jb nlsbftnfnjks pkrk
ba fgltrga jb pakik.

46
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag
 Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Aks fkrkftbråstnfks tgpgirëcnfks jba Eulnfnpng jncnfuatklaks kftnvnjkjbs jb jbsegltb bl aks katks
pbljnbltbs, qubjkljg ags prgjuftgrbs fnrfulsfrntgs k aks akjbrks fgl pbljnbltbs sukvbs k
egjbrkjks jgljb ba fdkqubg sb rbkanzk eklukaebltb fgl ba usg jba dkfdk y ekfdbtbs,
pgstbrngrebltb sb rbkanzk ba fdkqubkjg, fuepanjg ag fuka sb nlnfnk ba prgfbsg jb snbeork g
trkspakltb jb pakltnlbs jb ërogabs crutkabs. Vn onbl ak fkltnjkj jb bqunpkenbltg qub ags
prgjuftgrbs uskl bl ak prgjuffnöl kiråfgak bs ok`k, sb pubjbl fukltncnfkr ags bqunpgs fgeg
sbeorkjgrks y fgsbfdkjgrks eklukabs. Sbr FukjrgL° 6>.

Fukjrg L°.- 6> Dbrrkenbltks eklukabs

Vbfkjgrks jb Fgsbfdkjgrks Bqunpgs jb Vbikjgrks g Vbeorkjgrks jb
irklg eklukabs cuenikfnöl fgrtkjgrks tgjg tnpg
:?3 :44 ?>2 >2: ?9?

Cubltb0 NLCG VXNB- Fblsg Kirgpbfukrng.

Zbflgagiåk Rtnanzkjk

Cubltb0 Bakogrkfnöl prgpnk fgl oksb k nlcgrekfnöl sbfuljkrnk.

4:
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

?.6.:.? Nlsuegs Cbrtnanzkltbs Rtnanzkjgs
Ags kirnfuatgrbs jba Eulnfnpng utnanzkl euy pgfg koglg pkrk ags fuatnvgs, îstgs sgl prnlfnpkaebltb
griëlnfgs. Bl ba fksg jb ags fuatnvgs pbrbllbs0 fkcî, fkfkg y kfdngtb utnanzkl ak dg`krksfk cgrbstka y
crutka pkrk ak cbrtnanzkfnöl jb ags subags (prëftnfk nepgrtkltb qub bqunanork ags lutrnbltbs bl ba
subag) y pkrk ags fuatnvgs klukabs fgeg ba krrgz, ekåz, yufk y dgrtkanzks sb utnanzk jbrnvkjgs jb ak
frnklzk kvåfgak y vkfulk, bl euy pgfgs fksgs sb prkftnfk ak snbeork jb abiuenlgsks fgeg koglg
vbrjb kltbs jb ak snbeork jba krrgz.
?.6.:.6 Xakiks y Blcbrebjkjbs
Ags fuatnvgs pbrbllbs y klukabs jba pnsg bfgaöinfg trgpnfka bl sus prnebrks btkpks jb frbfnenbltg
sgl vualbrkoabs ka tu`g g fbpb fuaöl, jba iîlbrg (Kttk spp.), nlsbftg qub bs pbr`ujnfnka fkuskljg ak
eubrtb jb ak pakltk, iblbrkljg jkûgs bfglöenfgs euy nepgrtkltbs.
Ak ckatk jb fgltrga y sbiunenbltg pgr tîflnfgs bspbfnkanzkjgs nlcauybl pkrk qub jnvbrsks pakiks
kcbftbl k ags crutkabs, fkuskljg jnsenlufnöl bl ba rbljnenbltg jba fuatnvg.
?.6.:.: Jbstnlg jb ak Xrgjuffnöl.
Ba krrgz, ba paëtklg y ba tî, sgl ak oksb jb ak jnbtk kanebltkrnk bl ak zglk trgpnfka. Xkrtnfuakrebltb
ba krrgz bs ba fuatnvg jb ekygr nepgrtklfnk bfglöenfk bl ba sbftgr trgpnfka, jbstnlkjg su
prgjuffnöl bl su ekygråk pkrk ak vbltk bl ags ebrfkjgs jb Vgrktk, Iuklky y fkepkebltgs
enlbrgs.
Bl ba fksg jba Xaëtklg, bstb prgjuftg bs ul fuatnvg qub cëfnaebltb pubjb sbr fgebrfnkanzkjg pgr su
katk jbekljk, bl ba fksg jba tî, bstb fuatnvg tnblb ul oubl ebrfkjg pbrg sb prbsbltkl eufdks
jncnfuatkjbs pkrk su fgebrfnkanzkfnöl, culjkebltkaebltb pgr ags katgs prbfngs jb trklspgrtb qub
fgltrnouybl k babvkr su fgstg.
?.6.2 Jbskrrgaag jb aks Kftnvnjkjbs Xbfukrnks.
Ak supbrcnfnb jbstnlkjk k ak prgjuffnöl pbfukrnk bs eblgr ka ;% jb ak supbrcnfnb jbonjg k aks
fgljnfnglbs jba usg jb subag.
Ags pkstgs fuatnvkjgs bstkoabfnjgs fgl cnlbs pbfukrngs pkrk su bstkoabfnenbltg y fglsbrvkfnöl,
rbqunbrbl jb akogrbs jb fuatnvg y eklb`g fgljufnjgs pgr ba dgeorb g rbiblbrkfnöl bspgltklbk jb
bspbfnbs nltrgjufnjks. Ags pkstgs sbeorkjgs bl Ekpnrn tnblbl ak sniunbltb supbrcnfnb y vkrnbjkj.
Sbr fukjrg L° :8.
Fukjrg L°.- :8 Vupbrcnfnb y Skrnbjkj

Skrnbjkj jb pkstg Vupbrcnfnb

Dk./?8;:
Xkstg Orkqunkrnk 2?8.86
Xkstg Ornzkltk 2;8.68
Xkstgs lkturkabs 43.99
ZGZKA ;;;9.;8
Cubltb NLCG VXNB

42
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Ak prgjuffnöl pbfukrnk jba eulnfnpng bstë bl eklgs jb aks fgeulnjkjbs y kaiulks prgpnbjkjbs
prnvkjks, ak prgjuffnöl ogvnlk sbiðl ba fblsg kirgpbfukrng bl Ekpnrn bs jb ;.48? fkobzks, jb aks
fukabs ba 6:% bstël bl eklgs jb prgpnbjkjbs prnvkjks y ba 33% bs fgeulntkrng.
Fgeg sb pubjb kprbfnkr bl ba fukjrg L° 63, ba lðebrg jb fkobzks jb iklkjg bs supbrngr ka
lðebrg jb dbftërbks fgl pkstgs, bstb sgorbpkstgrbg prgvgfk k ak vbz fgepkftkfnöl jb ags subags.
Ak fgebrfnkanzkfnöl jb iklkjg ogvnlg bs jbstnlkjk sgag ka ebrfkjg nltbrlg jba eulnfnpng Ekpnrn.
Bxnstbl gtrks kftnvnjkjbs pbfukrnks bl ak qub bstël nlfursnglkljg aks fgeulnjkjbs, qub sgl jb
vntka nepgrtklfnk pkrk ba jbskrrgaag jba eulnfnpng, fgeg sbr ak prgjuffnöl jb pgaag pkrrnaabrg y
irkl`ks jb pgrfnlgs.
Ak prgjuffnöl jb pgaag pkrrnaabrg bs jb ;2.2:6 ulnjkjbs jb ags fukabs ba 4?% bs prgjufnjg pgr aks
fgeulnjkjbs y ba rbstkltb ;4% pgr prnvkjgs. Aks fgeulnjkjbs fgl irkl`ks jb ekygr prgjuffnöl
sgl ^kyfurk fgl 3. 4:; pgaags,Snakqub fgl ;.988 y Vkltk _gsk jb Ekpnrn ;.688.
Bl fukltg k ak pgrfnlgfuaturk tkeonîl sb tnblb irkl`ks jbstnlkjks k bstb ruorg y yk sb fubltk fgl
;9?; fkobzks jb aks fukabs ba 3>% sgl jb prgpnbjkj jb aks fgeulnjkjbs y ul 6;% jb ags prnvkjgs.
Ak fgeulnjkj ^kyfurk sb jbstkfk lubvkebltb
lubvkebltb bl prnebr auikr fgl ak prgjuffnöl
prgjuffnöl jb :22 fkobzks
jb fbrjg.
Fgeg sb pubjb gosbrvkr bl ba sniunbltb fukjrg lg sb fukltncnfkrgl gvb`ks y sb njbltncnfk ulk
eålnek prgjuffnöl, jb fkokaags y gvnlgs. (24 klnekabs)
Fukjrg L°.- :; Xrgjuffnöl Xbfukrnk Eulnfnpng Ekpnrn
Xgaags Xgaags
Fgeulnjkj Ogvnlg Gvnlg Xgrfnlg/irkl`k fkokaags
pkrrnaabrgs obobs
SNAK[RB I_KLJB ;68 8 ;88 ;; 9;8 8
FDK_KLZKPN 8 8 8 8 8 8
VKLZK _GVK JB EKXN_N :: 8 :4 3 ;688 ?88
VKL KLVBAEG 8 8 36 ? 32 8
CG_ZKABPK JB ZRN_N 28 8 42 8 8 8
FDNANPK ;9> ; ;: 6 8 8
KFDN[RN_N :2; ;? 2? >> 38 8
SBLZKLNAAKLN 8 8 8 8 28 ;;8
^K^FR_K ?; 8 :22 : 34:; ?988
SNAN[RN 6 8 :6 ;8 ;988 :88
SNAAK KLJNLK 8 8 8 ;> 8 ?88
^R^G 23 8 8 : 8 8
SNAAK BVXB_KLPK 38 8 8 6 8 8
FDK_GXKEXK - JNVXB_VG 8 8 ;?3 8 266 ?88
ANEGLKLN 4 : 32 8 ?:8 8
FBLZ_G XGOAKJG
68 8 8 ? 8 8
FGGXB_KZNSK VG_KZK
ABFGV JB FDK_GXKEXK 8 ?: ;8 8 ;;? ;88
[RNAKXNZRLN ?8 8 : ;; 8 8
;9 JB JNFNBEO_B 28 8 8 ; 8 8
FDNEKZB ;6 8 3? ; 288 8
VKL FK_AGV ;? 8 8 8 8 8

43
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

VKLZNKIG XKZK ENFDNXAK^K 8 8 ;? 2 28 8
CAG_ JB EK^G 8 8 8 8 8 8
ZRN_N 8 ? :9 8 248 8
FBLZ_G XGOAKJG ;2 JB
2 8 8 ? 8 8
JNFNBEO_B
VKLZNKIG 23 4 3 ;2 8 8
Vuo tgtka fgeulnjkjbs ;.;44 2; ;.;>? ;>4 ;?.9:; 6.>;8
Xrgpnbjkj prnvkjk 3;: 9 2?> :; ?.48? ?.638
ZGZKA ERLNFNXKA ;.48? 24 ;.9?; ?6> ;2.2:6 3.?98
Cubltb0 NLB/Fblsg kirgpbfukrng ?8;:/NLCG VXNB

Bl fukltg k ak prgjuffnöl jb kutgfglsueg ak ekygråk jb aks fgeulnjkjbs tnblb ikaanlks, pktgs y

fbrjgs= ak prgjuffnöl jb ikaanlks jb kutgfglsueg sbiðl ba fblsg bs jb ;:.8:8= ak prgjuffnöl jb
pktgs aabik k ags 4;> y ak prgjuffnöl jb fbrjg bl fgrrka bs jb >9?.
Fkob rbfkakr qub
qub tgjk ak kftnvnjkj pbfukrnk
pbfukrnk bs rbkanzkjk
rbkanzkjk jb cgrek ekluka y fgl eîtgjgs
trkjnfnglkabs yk qub lg sb fubltk
fubltk fgl nlstntufnglbs
nlstntufnglbs qub prbstbl ksbsgrkenbltg
ksbsgrkenbltg tîflnfg, lg
bxnstnbljg lnliulk kftnvnjkj ebfklnzkjk.
Xkrk fglfaunr fgl ba klëansns ak fgeulnjkj jb Fdkrkltkzn y Cagr jb Ekyg lg tnblbl prgjuffnöl
pbfukrnk, y bl ak fgeulnjkj Fbltrg Xgoakjg ;2 jb Jnfnbeorb sgag sb rbpgrtkrgl 2 Ogvnlgs.

Irëcnfg L° ;9. Xgrfbltk`b jb ak Xrgjuffnöl Kirgpbfukrnk

Ogvnlg Gvnlg Xgrfnlg/irkl`k fkokaags Xgaags pkrrnaabrgs Xgaags obobs

6%
8%
>%

>%
;%

94%

Cubltb0 NLB/Fblsg kirgpbfukrng ?8;:/NLCG VXNB

Ak prgjuffnöl pgaags pkrrnaabrgs bs ulk jb aks kftnvnjkjbs eës nepgrtkltbs bl ba eulnfnpng, bl

sbiuljg auikr sb rbinstrk k ak frnklzk jb ogvnlgs y fbrjgs, bstk kftnvnjkj rbsuatk jb ekfdk
nepgrtklfnk pkrk ba eulnfnpng bl bspbfnka ak rbakfnglkjk fgl ak frnklzk jb pgaags,
akebltkoabebltb ak prgjuffnöl jb ekåz jurg lg sktnsckfb ak jbekljk jb kanebltg, bl bstb fksg ba

49
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

prgjuftgr jbob rbfurrnr k fgeprkr ba kanebltg bl gtrgs ebrfkjgs, jgljb ba fgstg jba trklspgrtb
fgltrnouyb k qub ags prbfngs sbkl babvkjgs.
?.6.3 Vklnjkj klneka.
Lg bxnstb lnliðl prgirkek prbvbltnvg sklntkrng g ul fkabljkrng kluka sklntkrng pkrk ba eulnfnpng ln zglks
kabjkûks y ba fglgfnenbltg pkrk ba fgltrga jb blcbrebjkjbs pgr pkrtb jb ak pgoakfnöl bs eålneg.
?.6.9 Jbskrrgaag jb kftnvnjkjbs pbsqubrks
Ak kftnvnjkj pbsqubrk bs nlbxnstbltb bl ags irkljbs rågs, fgeg fglsbfublfnk k ags katgs lnvbabs jb
fgltkenlkfnöl culjkebltkaebltb jb söanjgs bl suspblsnöl y prgjuftgs quåenfgs, ak pgfk pbsfk
qub sb rbkanzk sb rbjufb k fkpturks rbkanzkjks bl aks fkobfbrks jb ags rågs bl auikrbs euy kab`kjgs.
Rlk jb aks kftnvnjkjbs qub bstë jb egjk bs ak frnklzk
frnklzk jb pkfus g tnakpnks y bl pbqubûks pnsfnlks ka
rbspbftg lubvkebltb ak kanebltkfnöl bs ulk jb aks anentkltbs qub kcbftkl k ak prgjuffnöl.
?.6.4 Jbskrrgaag jb kftnvnjkjbs cgrbstkabs y kirks cgrbstkabs
Jkjk aks fkrkftbråstnfks jba subag jba eulnfnpng Ekpnrn, jncåfnaebltb sb pubjb fglsnjbrkr ak zglk fgl
kaiðl pgtblfnka cgrbstka, snl beokrig ba NLCG VXNB rbinstrk ;.?4> dbftërbks fgeg supbrcnfnb cgrbstka.
Bl ags auikrbs nltbrvblnjgs pgr ba dgeorb gfupkl tnbrrks egltkûgsks bltrb ags ?888 y 388 ebtrgs jb
katntuj jgljb sb blfubltrkl ogsqubs tåpnfkebltb snbeprb vbrjbs, jblsgs y jb ebjnklk katurk y sgl
euy rnfgs bl bspbfnbs y pakltks snavbstrbs fgeg ak Pkaupk, Ek`g, Kekyg, Xkaebrk, Fdnrniuklg, kjbeës
jba Xkag Vkltg, Keoknog, Egtkfð, Zkfukrk, Fdnanek, Xkag jb Okask, Fklbaöl, Fdnek y Xnlg.
Bl ba eulnfnpng lg bxnstb lnliulk fglfbsnöl cgrbstka, ags ogsqubs jblsg kljnlg egltklg dðebjg
fgeprbljbl tgjg ba tbrrntgrng jba eulnfnpng.
?.6.> Jbskrrgaag jb kftnvnjkjbs nljustrnkabs, kirgnljustrnkabs y ekluckfturbrks
Bl ak zglk lg bxnstb kftnvnjkj nljustrnka, kirgnljustrnka ln enfrgbeprbsks prgjuftnvks ekluckfturbrks,
ln ksgfnkfnglbs jbjnfkjks k ak prgjuffnöl ekluckfturbrk, eblgs jb bsfkak nljustrnka. Bxnstb
prgjuffnöl krtbsklka nljnvnjuka bl ba ruorg jb ak `gybråk bl grg. Ak bakogrkfnöl jb `gyks bl grg sb
rbkanzk bl tkaabrbs fgl tbflgagiåk trkjnfnglka okskjk bl ba usg jb dbrrkenbltks oësnfks.
?.6.;8 Jbskrrgaag jb kftnvnjkjbs turåstnfks
Ak kftnvnjkj turåstnfk bs ulk kftnvnjkj kul lg jbskrrgaakjk bl ba eulnfnpng, pbrg ba pgtblfnka
njbltncnfkjg ak fglstntuyb fgeg ulk pgsnonanjkj jb iblbrkfnöl jb rbfursgs bl ba eulnfnpng.
Ak bxnstblfnk jb runlks krqubgaöinfks (Fnujkj Xbrjnjk jb Ba Xkntntå), ak obaabzk pknsk`åstnfk, aks
jncbrbltbs cgreks jb bxtrkffnöl jb grg y ak prgjuffnöl krtbsklka kuråcbrk, sgl ags ktrkftnvgs
prnlfnpkabs jba eulnfnpng.
Ak kftnvnjkj turåstnfk tnblb ul irkl pgtblfnka jb jbskrrgaag, pbrg ka egebltg lg dk snjg blfkrkjk
jb eklbrk bstrktîinfk. Ba jîcnfnt jb nlcrkbstrufturk oësnfk, ak ab`klåk y fgljnfnglbs jb kffbsg ka
eulnfnpng, lg ckvgrbfbl ba bstkoabfnenbltg jb bstk kftnvnjkj fgeg katbrlktnvk iblbrkjgrk jb
rbfursgs.
Bs nepgrtkltb rbskatkr ak bxpbjnfnöl Mgtk Ekek rbkanzkjk fgl bxpbjnfnglkrngs bxtrkl`brgs ba kûg
?88? y ba sbrvnfng jb kaiulks kiblfnks turåstnfks qub agirkl cau`gs eålnegs k trkvîs jba fkenlg jba
grg jbsjb Vgrktk.

44
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

?.: Ibstnöl jb Vnstbeks jb Snjk

?.:.; Klëansns jb _bakfnglkenbltg Bspkfnka jb Pglks jb Snjk y Rlnjkjbs Vgfngfuaturkabs.
Ba Eulnfnpng jb Ekpnrn,
Ekpnrn, sb blfubltrk uonfkjg
uonfkjg jbltrg jb aks Fublfks
Fublfks _åg Fglzktk qub ogrjbk ba ba
akjg gbstb jba Eulnfnpng, ba _åg Fdnektb qub ogrjbk ba aåentb bstb, jba fuka lkfbl ags _ågs
Fdgfgpkln ka sur y Fdgrglg ka lgrtb. Zkeonîl sb tnblb ba _åg ^klkekyg, Fgrn`kdunrk, _åg Ekpnrn,
_åg Ebrmb y _åg ^uyg, aks qub prgpgrfnglkl vkrnks cubltbs jb kiuk ka Eulnfnpng. Bstgs kcaubltbs g
rågs dkl sbrvnjg pkrk frbkr ulk rbakfnöl bspkfnka jb zglks jb vnjk ka bstkr aks fgeulnjkjbs
pröxneks k aks cubltbs jb kiuk, kjbeës
kjbeës bstël krtnfuakjk karbjbjgr jba ërbk uroklk prnlfnpka qub
bs Ekpnrn pgr ak rbakfnöl bfglöenfk jb kokstbfnenbltg jb ags prnlfnpkabs onblbs jb fglsueg= bl
eblgr prgpgrfnöl sb tnblb gtrks fgeulnjkjbs
?.:.? Klëansns jb Bqunanorng jb ags Vnstbeks jb Snjk
Xkrk ak fkrkftbrnzkfnöl jb ags snstbeks jb vnjk
vnjk sb dkl njbltncnfkj
njbltncnfkjg
g trbs irupgs jb vkrnkoab
vkrnkoabss
kirupkjks bl trbs jneblsnglbs. (Sbr fukjrg L° 69).
 Ak culfnöl keonbltka0 Xkrk ba klëansns jb ak culfnöl keonbltka sb dkl tgekjg ags jktgs jba
NLCG VXNB, ba fuka yk tnblb jbtbrenlk ak vkagrkfnöl pkrk ba okaklfb dåjrnfg, ak cbrtnanjkj jb ags
subags, ak fkpturk jb fkroglg y ak prbsblfnk jb ongjnvbrsnjkj.
 Ags snstbeks prgjuftnvgs sustbltkoabs 0 Bstb
Bstb klëansns ousfk fglstrunr ulk ulk vkagrkfnöl
vkagrkfnöl
rbakfnglkljg ba usg kftuka y ba pgtblfnka prgjuftnvg y ba jbskrrgaag jb aks kftnvnjkjbs prgjuftnvks.
 Ba irkjg jb pgorbzk0 Xkrk su klëansns sb tgek
t gek bl fubltk ba kffbsg k ags sbrvnfngs oësnfgs.

Fukjrg L°.- :? Fëafuag jb aks Skrnkoabs jb ags Vnstbeks jb Snjk

SKAG_KFNÖL
FGJ JNEBLVNÖL / SK_NKOABV ; ? 6 : 2 VROZGZKA
; CRLFNGLBV KEONBLZKABV
;,; Ongeksk sgorb ba subag. : :,88
;,? _nqubzk jb bspbfnbs. 6 6,88
?,88
;,6 Kouljklfnk jb rbfursgs dåjrnfg. ?

ZGZKA FKZBIG_NK 6,88

SKAG_KFNÖL
FGJ JNEBLVNÖL / SK_NKOABV VROZGZKA
; ? 6 : 2
? VNVZBEKV X_GJRFZNSGV VRVZBLZKOABV SKAG_KFNÖL
FGNLFNJBLFNK BLZ_B BA RVG KFZRKA ^ BA
BA VROZGZKA
?,; ; ? 6 : 2
XGZBLFNKA X_GJRFZNSG
Fgnlfnjblfnk bltrb ba usg y ba pgtblfnka prgjuftnvg 6,8
?.;.; 6
Enlbrg
VRO ZGZKA 6,8

4>
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

?,? FGNLFNJBLFNK BLZ_B BA RVG KFZRKA ^ AK KXZNZRJ SKAG_KFNÖL VROZGZKA

JB RVG ; ? 6 : 2
Fgnlfnjblfnk bltrb ba usg y kptntuj kirgpbfukrng
?.?.; ; ;,8
nltblsnvg
Fgnlfnjblfnk bltrb ba usg y kptntuj kirgpbfukrng
?.?.? ? ?,8
bxtblsnvg
?.?.6 Fgnlfnjblfnk bltrb ba usg y kptntuj kirgsnavgpkstgrna ? ?,8
?.?.: Fgnlfnjblfnk bltrb ba usg y kptntuj cgrbstka ; ;,8
Fgnlfnjblfnk bltrb ba usg y tnbrrks jb usg anentkjg y
?.?.2 ; ;,8
rbstrnlinjg
VRO ZGZKA ;,:
SKAG_KFNÖL
?,6 _BVZ_NFFNGLBV K KFZNSNJKJBV X_GJRFZNSKV VROZGZKA
; ? 6 : 2
Kftnvnjkj kirgpbfukrnk, fglfbsnglbs enlbrks, fbltrgs
?.6.; ; ;,8
pgoakjgs bl
bl Ërbks Xrgtbinjks.
Kftnvnjkj kirgpbfukrnk, fglfbsnglbs enlbrks y
?.6.? ; ;,8
fbltrgs pgoakjgs bl _bsbrvks Cgrbstkabs.
Kftnvnjkj kirgpbfukrnk, fglfbsnglbs enlbrks y
?.6.6 ; ;,8
fbltrgs pgoakjgs bl Ërbks jb Nlegvnanzkfnöl
Kftnvnjkj kirgpbfukrnk, fglfbsnglbs enlbrks y
?.6.: fbltrgs pgoakjgs bl Vbrvnjueorb bfgaöinfk g zglks ; ;,8
jb rnbsigs.
Kftnvnjkj kirgpbfukrnk, fglfbsnglbs enlbrks y
 ?.6.2 fbltrgs pgoakjgs bl sntngs krqubgaöinfgs g pknsk`bs ; ;,8
bsfîlnfgs.
VRO ZGZKA ;,8
ZGZKA FKZBIG_NK ;,4
SKAG_KFNÖL
6 I_KJGV JB XGO_BPK (Fkrblfnk jb Vbrvnfngs Oësnfgs) VROZGZKA
; ? 6 : 2
6,; Kffbsg ka sbrvnfng jb kiuk ? ?,8
6,? Kffbsg k sbrvnfngs jb skauj ? ?,8
6,6 Kffbsg k bjufkfnöl ? ?,8
6,: Kffbsg k ak vnvnbljk ? ?,8
6,2 Kffbsg k Blbriåk Baîftrnfk 6 6,8
ZGZKA FKZBIG_NK ?,?
Cubltb0 NLCG VXNB y bakogrkfnöl Xrgpnk

>8
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Ekpk L° ?4. _bakfnglkenbltg Bspkfnka Pglks jb Snjk y Rlnjkjbs Vgfngfuaturkabs

Cubltb0 Bakogrkfnöl Xrgpnk

>;
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

Fukjrg L°.- :6 _bsuatkjg jba Klëansns jb Bqunanorng jba Vnstbek jb Snjk

FK_KFZB_NVZNFKV JBA VNVZBEK SKAG_ XG_ JNEBLVNÖL
;. Culfnöl Keonbltka 6.88
?. Vnstbek Xrgjuftnvg Vustbltkoab ;.48
6. Irkjg jb Xgorbzk ?.?8
Cubltb0 Bakogrkfnöl Xrgpnk

_bkanzkjg ba fëafuag jb aks vkrnkoabs sb prgfbjb ka klëansns jba bstkjg kftuka jb ags snstbeks jb vnjk
pgr `urnsjnffnöl tbrrntgrnka kpanfkjg ka trnkliuag jb bqunanorng qub jbtbrenlk ak kreglåk jb bl ak
culfnöl keonbltka (6.88),
(6.88), ags snstbeks prgjuftnvgs (;.48) y ba irkjg jb pgorbzk (?.?8) y ak ekjrb
tnbrrk. Fgeg eubstrk ba fukjrg L° :6.: 6.
Ag fuka lg sufbjb bl ba prbsbltb fksg jgljb sb fubltk fgl oublks fgljnfnglbs keonbltkabs pbsb k ak
rbkanzkfnöl jb ak kftnvnjkj enlbrk qub bstë rbkanzkljg akogrbs bl tbrrblgs qub kftukaebltb sb
jbjnfkl k ak kirnfuaturk y ba jbsbfdg jb prgjuftgs quåenfgs qub nlirbskl k aks fgrrnbltb jb ags rågs,
bl fukltg k ags snstbeks prgjuftnvgs bl aks pbqubûks ërbks qub cubrgl iklkjks k ags rågs sb rbkanzk
aks kftnvnjkjbs prgjuftnvks prnekrnks fgeg kirnfuaturk y pbfukrnk, bl fukltg ka irkjg jb pgorbzk jb
niuka eklbrk aks fgljnfnglbs tgpgirëcnfks lg pbrentbl iblbrkr irkljbs fglfbltrkfnglbs
pgoakfnglkabs, pgr tka rkzöl aks fgeulnjkjbs sgl lufabkjks jgljb sb dkfb eës jncnfuatgsg ba pgjbr
ornljkr ags sbrvnfngs fgeg kiuk, kafkltkrnaakjg y blbriåk baîftrnfk, k bstg sb suek ags fkenlgs jb
kffbsg qub pgr ktrkvbskr ags rågs y ak ensek tgpgirkcåk rrbqunbrbl
bqunbrbl ekygr nlvbrsnöl.
Fukjrg L . :: Klëansns jba Bstkjg Kftuka jb ags Vnstbeks jb Snjk pgr @urnsjnffnöl Zbrrntgrnka.
@urnsjnffnöl tbrrntgrnka0 Jbpkrtkebltg Ak Xkz, Xrgvnlfnk Akrbfk`k, Eulnfnpng Ekpnrn
Bl ba Eulnfnpng bxnstbl aks sniunbltbs ulnjkjbs sgfngfuaturkabs0
Fkepbsnlgs cgrekjgs pgr Kyekrks y qubfduks= ulk ZFG Nljåiblk abfgs, iklkjbrgs y kirnfuatgrbs,
enlbrgs y fgliagebrkjg uroklg.

>?
Fbltrg jb Fkpkfntkfnöl pkrk ba Jbskrrgaag

Xakl Zbrrntgrnka jb bskrrgaag Nltbirka Eulnfnpng jb Ekpnrn

;.Culfnglbs Keonbltkabs
Skagrkfnöl Fukantktnvk0 Ebjnk fgl ul snstbek jb vnjk bl fgljnfnglbs
Skagr0 6.8 egjbrkjkebltb oublk
Jbsfrnpfnöl0
Ba eulnfnpng fubltk fgl Ongeksk irkfnks k ak prbsblfnk jb ogsqubs.
Fkenlgs jb jncåfna kffbsg, bl îpgfks aauvngsks sb jbob uskr pgltglbs.
_bfursgs dåjrnfgs kouljkltbs
kouljkltbs pgr ak prbsblfnk jb rågs fkujkagsgs
fkujkagsgs
Fgltkenlkfnöl jb cubltbs jb kiuk pgr ak utnanzkfnöl jb ebrfurng bl ak bxtrkffnöl jb grg.
?. Vnstbeks Xrgjuftnvgs Vustbltkoabs
Skagrkfnöl Fukantktnvk0 Vnstbeks Xrgjuftnvgs Vustbltkoabs bl fgljnfnglbs
Skagr0 ;.4
egjbrkjkebltb ok`ks
Jbsfrnpfnöl0

Nlfnpnbltb jbskrrgaag jba sbftgr kiråfgak, jb ok`k prgjuffnöl y rbljnenbltg, rbstrnlinjk ka sbftgr
prnekrng, y jbstnlkjk prnlfnpkaebltb ka ebrfkjg agfka y ka kutgfglsueg.
Iklkjbråk bxtblsnvk y sgorb pkstgrbg bl ërbks jb usg anentkjg.
Lg sb rbkanzk eklb`g jb pgtrbrgs
pgtrbrgs ln sb tnblb kpgyg tîfl
tîflnfg
nfg bl sklnjkj klneka
Xîrjnjk jba eklb`g jb prkjbrks lktnvks y ektbrnka vbibtktnvg, pgr sgorb pkstgrbg.
Lg bxnstb krtnfuakfnöl jba sbftgr pbfukrng prnekrng fgl ul pakl jb jbskrrgaag g prgfbsgs jb
nljustrnkanzkfnöl.
6.Irkjg jb Xgorbzk
Skagr0 ?.? Skagrkfnöl Fukantktnvk0 _biuakr fkrblfnk jb sbrvnfngs oësnfgs
Jbsfrnpfnöl0
Nlsucnfnbltb nlcrkbstrufturk bl ags lnvbabs nltbrebjng y ebjng,