IMPLEMENTACION DE RED SUNAT

;56?

Urdyijtd gi Hlpbilictfjhúc gi [ig

Jursd= Wrfcslhshúc gi Gftds Jhjbd= ^HHH ‚ ‒F“ Gdjicti= Lfrjd Furibhd Udrrd Jaubbh Hctiorfctis= Flkubfy Wdbigd, Mughta Ziourf Odczæbiz, Cdibhcf

Wrfcslhshúc gi Gftds ^HHH ‚ ‒F“

HCGHJI H.

............................................................................................................... ; HCW[DGYJJHÚC ................................................................................................................

HH.

.......................................................................................................................... 7 [IZYLIC ...........................................................................................................................

HHH. f.

................................................................................................................... 7 DKMIWH^DZ .................................................................................................................... ................................................................................................................. 7 OICI[FBIZ ..................................................................................................................

............................................................................................................... 7 k. IZUIJÌNHJDZ ................................................................................................................

H^.

J[DCDO[FLF GI FJWH^HGFGIZ .......................................................................... 9

^. MYZWHNHJFJHÚC ................................................................................................................ 9 ^H.

.............................................................................................................. > HLUD[WFCJHF ...............................................................................................................

^HH.

........................................................................................................ ............................................. > LF[JD WIÚ[HJD ...........................................................

^HHH.

.............................................................................................................. :5 LFWI[HFBIZ ...............................................................................................................

HQ.

....................................................................................................... :9 U[IZYUYIZWDZ ........................................................................................................

...................................................................................................... :? Q. GHZIÖD GI BF [IG .......................................................................................................

QH.

.......................................................................................................... : JDCJBYZHDCIZ ...........................................................................................................

QHH.

................................................................................................. ................................. 7 [IJDLICGFJHDCIZ ................................................................

QHHH.

........................................................................................ 9 OBDZF[HD GI WÈ[LHCDZ .........................................................................................

QH^. KHKBHDO[FNÌF D BHC@DO[ÆNHF ............................................................................. 8

6|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


H.

HCW[DGYJJHÚC

Bds fvfcjis tijcdbúohjds afc ldghnhjfgd gìf f gìf bf ndrlf gi trfkfmfr gi bf aulfchgfg ic oicirfb, jdc bf ivdbujhúc gib jdlputfgdr si af bdorfgd lhchlhzfr ib isnuirzd y thilpd pfrf rifbhzfr bfs tfrifs y prdjisds. Wdgf Hcsthtujhúc pýkbhjf d prhvfgf giki istfr f bf vfcoufrghf y pfrf ibbd cijishtf ticir fb fbjfcji bf limdr tijcdbdoìf y bdorfr bds dkmithvds prdpuistds pfrf krhcgfr uc limdr sirvhjhd y gi tfb ldgd sfthsnfjir bfs cijishgfgis gib usufrhd, is pdr ibbd ib prisicti prdyijtd gi hcvisthofjhúc gf f jdcdjir uc shstilf gi rigis ic ib jictrd gi sirvhjhds fb jdctrhkuyicti ‒ZYCFW“ - Kfouf Orfcgi- Ytjukflkf-

Flfzdcfs, qui si puigi ginhchr jdld bf hctirjdcixhúc gi rigis pdr lighd gi icjflhcfgdris u dtrds ghspdshthvds pfrf qui puigfc nucjhdcfr jdld ucf orfc rig.

;|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


HLÆOICIZ IQWI[CFZ

:|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


HH.

[IZYLIC Ic bf fjtufbhgfg, f jtufbhgfg, is gi orfc hlpdrtfcjhf bf jdlputfjhúc y bf hcndrlæthjf ic bf fjthvhgfg ijdcúlhjfs ic qui si gisfrrdbbf jfgf trfkfmfgdr y jdctrhkuyicti. Ib jrijhlhictd jdcstfcti jdcstfcti y sdstichgd sdstichgd gi bfs cuivfs cuivfs tijcdbdoìfs tijcdbdoìfs af nfjhbhtfgd pfrf qui bds usufrhds (trfkfmfgdris ( trfkfmfgdris y jdctrhkuyictis) puigfc rifbhzfr sus dpirfjhdcis ic jufbquhir buofr qui si icjuictric y gictrd gi cuistrfs dnhjhcfs, tichicgd bf hcndrlfjhúc cijisfrhf shilpri ghspdchkbi gi ucf lfcirf ræphgf y sicjhbbf. Ythbhzf uc Zfbf gi jfkhcfs Bf sfbf gi jfkhcfs is gi lujaf fyugf ic jufctd fb jdctrhkuyicti0 jufcgd isti gisif rifbhzfr sus gijbfrfjhdcis gi jfgf lis, fjtufbhzfr, virhnhjfr su istfgd gi usufrhd yf qui ic isti buofr juictf jdc ib fsisdrflhictd gib pirsdcfb gi bf ZYCFW, y pdr icgi puigi hcorisfr jdc lfydr nfjhbhgfg fb shstilf.

HHH.

DKMIWH^DZ f. OICI[FBIZ Ib dkmithvd gib prdyijtd is ib ghsiöd i hlpbfctfjhúc gi bfs hcnrfistrujturfs gi ærif bdjfb (BFC) qui pirlhtfc bf hctirjdcixhúc gi puistds gi trfkfmd y pirhnèrhjds ic bf dnhjhcf gi bf ZYCFW. Bf rig BFC pirlhthræ bf jdlpfrthjhúc gi rijursds (kfsi gi gftds, fpbhjfjhdcis y pirhnèrhjds) prdpdrjhdcfcgd ucf jdluchjfjhúc siourf, nbixhkbi y gi fbtf vibdjhgfg ictri bds usufrhds f bds qui pristf sirvhjhd gi fticjhúc fb jbhicti.

k. IZUIJÌNHJDZ 

Drhictfr i hcjicthvfr ic bds trfkfmfgdris jdcdjhlhictds sdkri bds orfcgis fvfcjis tijcdbúohjds qui afy ic cuistrd ictdrcd sdkri tdgd icndjfrcds ic ib usd y lfcimd gi bf jdlputfgdrf, uc frtinfjtd qui si af jdcvirthgd luy ýthb ic bf vhgf jdthghfcf. 7|Uæohcf

HCO. ZHZWILFZ X WIBILFWHJF


Hlpbilictfr bf rig ic istf ZYCFW jdc tdgds bds iquhpds gi afrgwfri læs fgijufgds fgijufgds pfrf uc kuic kuic nucjhdcflhictd y usd gi rig.

H^.

J[DCDO[FLF GI FJWH^HGFGIZ

^.

MYZWHNHJFJHÚC Bf HCZWFBFJHÚC GI BF [IG si musthnhjf isicjhfblicti ic rispuistf f bf cijishgfg uroicti gi gi bds trfkfmfgdris y jdctrhkuyictis pdr rifbhzfr sus trælhtis gi ucf lfcirf læs ræphgf y sicjhbbf uthbhzfcgd bfs tijcdbdoìfs gi bf hcndrlfjhúc y jdluchjfjhúc gictrd gi bfs dnhjhcfs, ic tfb sicthgd ghjaf jfpfjhgfg jdcbbivfrìf f qui bds trfkfmfgdris ticofc læs pdshkhbhgfgis pfrf fpricgir i hctirfjtufr gi jdc bf tijcdbdoìf y tflkhèc jdc ib lucgd f trfvès gib hctircit. Jfki risfbtfr qui tflkhèc si rifbhzf jdc ib nhc nfjhbhtfr ib fblfjicflhictd y prdjisflhictd gi bf hcndrlfjhúc yf qui pirlhti jdlpfrthr prdorflfs, gi houfb lfcirf, pirlhti istfkbijir bds rijursds f bds qui si puigic fjjigir ic bf rig jdld= uchgfgis gi fblfjicflhictd, Hctircit, hlprisdrfs, G^G, iquhpd pfrf flpbhnhjfjhúc gi sdchgd, ictri dtrds.



Wdgfs istfs jfrfjtirìsthjfs, pirlhtic prdjisfr bf hcndrlfjhúc y dkticir risubtfgds pdshthvds y fprdvijafr bfs victfmfs qui cds dnrijic bfs rigis gi jdlputfgdris, fgilæs f trfvès gi isti thpd gi rig si puigi ofcfr lujad thilpd pdrqui si ghspdcic gi vfrhds iquhpds gi júlputd pfrf rifbhzfr lýbthpbis tfrifs.

^H.

HLUD[WFCJHF Wdgds sfkilds, qui Hctircit is obdkfb, pdrqui ic isicjhf bf lhslf Hctircit is ucf sirhi gi jdlputfgdrfs, lhbbdcis gi jdlputfgdrfs qui istæc jdcijtfgfs bfs ucfs f bfs dtrfs. X af ivdbujhdcfgd jdc ib thilpd, ndrlfcgd fsì ucf rig hclicsflicti jdlpbimf jdld bf pirjhkhlds ady ic gìf. Fb jdlpfrthr rijursds ic bf ilprisf, si bdorf uthbhzfr tdgds bds rijursds ixhstictis gi bf ilprisf muctds. Ib kicinhjhd gi ghspdcir gi ucf kuicf rig is qui bds usufrhds y bf ilprisf pdgræc= Jdlpfrthr bds rijursds hcndrlæthjds, ticgræc læs vibdjhgfg gi trfcslhshúc gi gftds y Fadrrfrfc ic afrgwfri, sdntwfri y ispfjhd.

^HH.

LF[JD WIÚ[HJD [ig gi Jdlputfgdrfs Ycf rig Ycf rig gi drgicfgdris (tflkhèc bbflfgf rig gi jdluchjfjhdcis gi gftds d rig

hcndrlæthjf)

is

uc

jdcmuctd

gi iquhpds gi iquhpds

hcndrlæthjds y sdntwfri jdcijtfgds ictri sì pdr lighd gi ghspdshthvds gi ghspdshthvds nìshjds qui

icvìfc

y

rijhkic hlpubsds

ibèjtrhjds, dcgfs ibèjtrhjds, dcgfs

ibijtrdlfocèthjfs d jufbquhir dtrd lighd pfrf ib trfcspdrti gi gftds, jdc bf nhcfbhgfg gi jdlpfrthr hcndrlfjhúc, rijursds y dnrijir sirvhjhds. sirvhjhds.

Bf nhcfbhgfg prhcjhpfb pfrf bf jrifjhúc gi ucf rig gi drgicfgdris is jdlpfrthr bds rijursds y bf hcndrlfjhúc ic bf ghstfcjhf, fsiourfr bf jdcnhfkhbhgfg bf jdcnhfkhbhgfg y bf ghspdchkhbhgfg gi bf hcndrlfjhúc, fulictfr >|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


bf vibdjhgfg bf vibdjhgfg gi trfcslhshúc gi bds gftds y rigujhr ib jdstd. Yc imilpbd is Hctircit, is Hctircit, ib jufb is ucf orfc rig gi lhbbdcis gi drgicfgdris ukhjfgds ic ghsthctds puctds gib pbfcitf hctirjdcijtfgds kæshjflicti pfrf jdlpfrthr hcndrlfjhúc y rijursds. Bf istrujturf y ib ldgd gi nucjhdcflhictd gi bfs rigis hcndrlæthjfs fjtufbis istæc ginhchgds ic vfrhds istæcgfris, vfrhds istæcgfris, shicgd ib læs hlpdrtfcti y ixticghgd gi tdgds ibbds ib ldgibd WJU/HU ldgibd WJU/HU kfsfgd ic ib ldgibd gi riniricjhf DZH. riniricjhf DZH. Isti Isti ýbthld, istrujturf jfgf rig ic shiti jfpfs jdc nucjhdcis jdcjritfs pird ribfjhdcfgfs ictri sì0 ic WJU/HU si rigujic f juftrd jfpfs. Ixhstic lubthtug gi prdtdjdbds ripfrthgds pdr jfgf jfpf, bds jufbis tflkhèc istæc riohgds pdr sus rispijthvds istæcgfris

Jdlpdcictis Kæshjfs gi bfs rigis Ufrf pdgir ndrlfr ucf rig si riquhiric gi ibilictds= Afrgwfri, sdntwfri y prdtdjdbds. Bds ibilictds nìshjds si jbfshnhjfc ic gds orfcgis orupds= ghspdshthvds gi usufrhd nhcfb ( adsts) y ghspdshthvds gi rig. Bds ghspdshthvds gi usufrhd nhcfb hcjbuyic bds jdlputfgdris, hlprisdrfs, isjæciris, y gilæs ibilictds qui krhcgfc sirvhjhds ghrijtflicti fb usufrhd y bds sioucgds sdc tdgds fquibbds qui jdcijtfc ictri sì f bds ghspdshthvds gi usufrhd nhcfb, pdshkhbhtfcgd su hctirjdluchjfjhúc. Ib nhc gi ucf rig is bf gi hctirjdcijtfr bds jdlpdcictis afrgwfri gi ucf rig , y pdr tfctd, prhcjhpfblicti, bds drgicfgdris bds drgicfgdris hcghvhgufbis, tflkhèc gicdlhcfgds adsts, f bds iquhpds qui pdcic bds sirvhjhds ic bf rig, bds sirvhgdris, bds sirvhgdris, uthbhzfcgd uthbhzfcgd ib jfkbifgd d tijcdbdoìf hcfbælkrhjf sdpdrtfgf pdr bf ibijtrúchjf gi rig y uchgds pdr jfkbifgd d rfghdnrijuicjhf. Ic tdgds bds jfsds bf tfrmitf gi rig si puigi jdcshgirfr ib ibilictd prhldrghfb, sif pfrti gi uc drgicfgdr, gi uc ?|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


jdclutfgdr, gi ucf hlprisdrf, itj. y sif gi bf tijcdbdoìf qui sif (itaircit, _h-Nh, Kbuitddta, itj.) 6. Zdntwfri 

Zhstilf dpirfthvd gi rig= Uirlhti bf hctirjdcixhúc gi drgicfgdris pfrf fjjigir f bds sirvhjhds y rijursds. Fb houfb qui uc iquhpd cd puigi trfkfmfr shc uc shstilf dpirfthvd, ucf rig gi iquhpds cd puigi nucjhdcfr shc uc shstilf dpirfthvd gi rig. Ic lujads jfsds ib shstilf dpirfthvd gi rig is pfrti gib shstilf gib shstilf dpirfthvd gi bds sirvhgdris y gi bds jbhictis.



Zdntwfri gi fpbhjfjhúc= Ic ýbthlf hcstfcjhf, tdgds bds ibilictds si uthbhzfc pfrf qui ib usufrhd gi jfgf istfjhúc, puigf uthbhzfr sus prdorflfs y frjahvds ispijìnhjds. Isti sdntwfri puigi sir tfc flpbhd jdld si cijishti yf qui puigi hcjbuhr prdjisfgdris gi tixtd, pfquitis hctiorfgds, shstilfs fglhchstrfthvds gi jdctfkhbhgfg y ærifs fnhcis, shstilfs ispijhfbhzfgds, jdrrids ibijtrúchjds, itj. Ib sdntwfri fgijufgd ic ib shstilf dpirfthvd gi rig ibiohgd y jdc bds prdtdjdbds cijisfrhds pirlhti jrifr sirvhgdris pfrf fquibbds sirvhjhds qui si cijishtic.

;. Afrgwfri

Ufrf bdorfr ib icbfji ictri bds drgicfgdris y bds lighds gi trfcslhshúc (jfkbis gi rig d lighds nìshjds pfrf rigis fbælkrhjfs i hcnrfrrdmds d rfghdnrijuicjhfs pfrf rigis hcfbælkrhjfs), is cijisfrhf bf hctirvicjhúc gi ucf tfrmitf ucf tfrmitf gi rig (CHJ, Citwdr` Jfrg Hctirnfji), jdc bf jufb si puigfc icvhfr y rijhkhr pfquitis gi gftds gisgi y afjhf dtrfs drgicfgdris, ilpbifcgd uc prdtdjdbd pfrf su jdluchjfjhúc y jdcvhrthicgd f isds gftds f uc ndrlftd n drlftd qui puigf sir trfcslhthgd pdr ib lighd (khts, jirds (khts, jirds y ucds). Jfki siöfbfr qui f jfgf tfrmitf gi rig bi is fshocfgd uc hgicthnhjfgdr ýchjd pdr su nfkrhjfcti, jdcdjhgd jdld ghrijjhúc jdld ghrijjhúc LFJ (Lighf Fjjiss Jdctrdb), qui jdcstf gi 71 khts 71 khts (> kytis) (> kytis).. Ghjad hgicthnhjfgdr pirlhti ghrijjhdcfr ib trænhjd gi gftds gi bf rig gib ilhsdr fb rijiptdr fgijufgd. 1|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


Ib trfkfmd gib fgfptfgdr gi rig is ib gi jdcvirthr bfs siöfbis ibèjtrhjfs qui vhfmfc pdr ib jfkbi (p.i.= rig Itaircit) d Itaircit) d bfs dcgfs gi rfghd (p.i.= rig _h-Nh) rig _h-Nh) ic ucf siöfb qui puigf hctirpritfr ib drgicfgdr.

Istds fgfptfgdris sdc ucfs tfrmitfs UJH qui si jdcijtfc ic bfs rfcurfs gi ixpfcshúc gib drgicfgdr. Ic ib jfsd gi drgicfgdris pdrtæthbis, istfs tfrmitfs vhicic ic ndrlftd UJLJHF ndrlftd UJLJHF d shlhbfris. Ic bds drgicfgdris gib shobd QQH, tfctd gi sdkrilisf jdld pdrtæthbis, istfs tfrmitfs yf vhicic hctiorfgfs ic bf pbfjf kfsi. Fgfptfgdr gi rig is ib cdlkri oicèrhjd qui rijhkic bds ghspdshthvds icjfrofgds gi rifbhzfr ghjaf jdcvirshúc. Istd shochnhjf qui istds fgfptfgdris puigic sir tfctd Itaircit, jdld whribiss, fsì jdld gi dtrds thpds jdld nhkrf úpthjf, jdfxhfb, itj. Wflkhèc bfs vibdjhgfgis ghspdchkbis vfrìfc sioýc ib thpd gi fgfptfgdr0 istfs puigic sir, ic Itaircit, gi 65, 655, 6555 Lkps 6555 Lkps d 65555, y ic bds hcfbælkrhjds, prhcjhpfblicti, gi 66, 97, :55 Lkps. :. Ghspdshthvds gi usufrhd nhcfb 

Drgicfgdris pirsdcfbis = sdc bds puistds gi trfkfmd afkhtufbis gi bfs rigis. Gictrd gi bf jftiodrìf gi drgicfgdris,

y

læs

jdcjritflicti

drgicfgdris

pirsdcfbis, si icobdkfc tdgds bds qui si uthbhzfc pfrf ghsthctfs nucjhdcis, sioýc ib trfkfmd qui rifbhzfc. Zi hcjbuyic gisgi bfs pdtictis istfjhdcis gi trfkfmd pfrf bf ighjhúc bf ighjhúc gi vìgid, pdr vìgid, pdr imilpbd, afstf bds bhoirds iquhpds bhoirds iquhpds pdrtæthbis, jdcdjhgds pdrtæthbis, jdcdjhgds jdld citkdd`s, jdld citkdd`s, juyf juyf nucjhúc prhcjhpfb is bf gi cfviofr pdr Hctircit. Bfs tfkbitfs Bfs tfkbitfs si pdpubfrhzfrdc



fb nhcfb gi bf prhlirf gèjfgf gib shobd QQH, ispijhfblicti pdr ib èxhtd gib hUfg gib hUfg gi Fppbi. gi Fppbi. 

Wirlhcfb= lujafs rigis uthbhzfc isti thpd gi iquhpd ic buofr gi puistds gi trfkfmd pfrf bf ictrfgf gi gftds. Ic istds sdbd si ixahkic gftds d si hctrdgujic. Isti thpd gi tirlhcfbis, trfkfmfc uchgd f uc sirvhgdr, qui is quhic rifblicti prdjisf bds gftds y icvìf pfctfbbfs gi gftds f bds tirlhcfbis.



Ibijtrúchjf gib adofr = bfs tfrmitfs gi rig ilpizfrdc f hctiorfrsi, gi ndrlf afkhtufb, gisgi bf prhlirf gèjfgf gib shobd QQH, ic lujads ibilictds afkhtufbis gi bds adofris= tibivhsdris,

iquhpds

lubthlighf, prdyijtdris, lubthlighf, prdyijtdris, vhgidjdcsdbfs, vhgidjdcsdbfs, tibèndcds tibèndcds jibubfris, bhkrds

ibijtrúchjds, ibijtrúchjds,

itj.

i

hcjbusd

ic

ibijtrdgdlèsthjds, jdld nrhodrìnhjds, jdcvhrthècgdbds ic pfrtis gi bfs rigis muctd f bds trfghjhdcfbis drgicfgdris. 

Hlprisdrfs= lujads gi istds ghspdshthvds sdc jfpfjis gi fjtufr jdld pfrti gi ucf rig gi drgicfgdris shc chcoýc dtrd ibilictd, tfb jdld uc prhct sirvir, fjtufcgd jdld hctirlighfrhd ictri bf hlprisdrf y ib ghspdshthvd qui istæ sdbhjhtfcgd uc trfkfmd gi hlprishúc gi sir tirlhcfgd. Bds lighds gi jdcijthvhgfg gi istds ghspdshthvds puigic sir fbælkrhjds d hcfbælkrhjds, gictrd gi isti ýbthld puigi sir lighfcti= itaircit, lighfcti= itaircit, _h-Nh, _h-Nh, hcnrfrrdmd hcnrfrrdmd d kbuitddta. d kbuitddta. Ic Ic fboucds jfsds si hctiorfc gictrd gi bf hlprisdrf y ic dtrds pdr lighd gi jdcvirthgdris ixtircds.



Dtrds ibilictds= isjæciris, bijtdris gi JG-[DL.

65 | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Zirvhgdris Zdc bds iquhpds qui pdcic f ghspdshjhúc gi bds jbhictis bds ghsthctds sirvhjhds. ghsthctds sirvhjhds. Ic bf shouhicti bhstf afy fboucds thpds jdlucis gi sirvhgdris y sus prdpúshtds= 

Zirvhgdr gi frjahvds = fblfjicf vfrhds thpds gi frjahvd y bds ghstrhkuyi f dtrds jbhictis ic bf rig. Uuigic sir sirvhgds ic ghsthctd ndrlftd sioýc ib sirvhjhd qui pristic y ib lighd= NWU, lighd= NWU, AWWU, AWWU, itj. itj.



Zirvhgdr gi hlprishúc = jdctrdbf ucf d læs hlprisdrfs y fjiptf trfkfmds gi hlprishúc gi dtrds jbhictis gi bf rig, pdchicgd ic jdbf bds trfkfmds gi hlprishúc (fucqui tflkhèc puigi jflkhfr bf prhdrhgfg gi bfs ghnirictis hlprishdcis), y rifbhzfcgd bf lfydrìf d tdgfs bfs dtrfs nucjhdcis qui ic uc shthd gi trfkfmd si rifbhzfrìf r ifbhzfrìf pfrf bdorfr ucf tfrif gi hlprishúc sh bf hlprisdrf nuirf jdcijtfgf ghrijtflicti jdc ib puirtd gi hlprisdrf gib shthd gi trfkfmd.



Zirvhgdr gi jdrrid = fblfjicf, icvìf, rijhki, icrutf y rifbhzf dtrfs dpirfjhdcis ribfjhdcfgfs jdc ib jdrrid-i (i-lfhb ) pfrf bds jbhictis gi bf rig.



Zirvhgdr gi nfx= fblfjicf, icvìf, rijhki, icrutf y rifbhzf dtrfs nucjhdcis cijisfrhfs pfrf bf trfcslhshúc, bf rijipjhúc y bf ghstrhkujhúc fprdphfgfs gi bds nfx, bds nfx, jdc jdc drhoic y/d gisthcd ucf Drgicfgdr d uc ghspdshthvd nìshjd gi tibinfx.



Zirvhgdr gi tibindcìf= rifbhzf nucjhdcis ribfjhdcfgfs jdc bf tibindcìf, jdld is bf gi jdctistfgdr futdlæthjd, rifbhzfcgd bfs nucjhdcis gi uc shstilf hctirfjthvd pfrf bf rispuistf gi bf vdz, fblfjicfcgd bds licsfmis gi vdz, icjflhcfcgd bfs bbflfgfs 66 | U æ o h c f



y jdctrdbfcgd tflkhèc bf rig d Hctircit, itj. Uuigic dpirfr jdc tibindcìf jdc tibindcìf HU d fcfbúohjf. 

Zirvhgdr prdxy= rifbhzf uc jhirtd thpd gi nucjhdcis ic cdlkri gi dtrds jbhictis ic bf rig pfrf fulictfr ib nucjhdcflhictd gi jhirtfs dpirfjhdcis (p. im., prinitjahco y gipdshtfr gdjulictds u dtrds gftds qui si sdbhjhtic luy nrijuictilicti). Wflkhèc «shrvi° siourhgfg0 istd is, thici uc nhriwfbb uc nhriwfbb (jdrtfnuiods). Uirlhti fglhchstrfr ib fjjisd f Hctircit ic ucf rig gi drgicfgdris pirlhthicgd d ciofcgd ib fjjisd f ghnirictis shthds wik, kfsæcgdsi ic jdctichgds, drhoic/gisthcd, usufrhd, adrfrhd, itj.



Zirvhgdr gi fjjisd rildtd ([ildti Fjjiss Zirvhji, [FZ)= jdctrdbf

bfs

bìcifs

gi lúgils gi lúgils u

dtrds

jfcfbis

gi

jdluchjfjhúc gi bf rig pfrf qui bfs pithjhdcis jdcijtic ucf pdshjhúc rildtf jdc bf rig, rispdcgic bfs bbflfgfs tibinúchjfs ictrfctis d rijdcdjic bf pithjhúc gi bf rig y rifbhzfc bds jaiquids cijisfrhds gi siourhgfg y dtrds prdjighlhictds cijisfrhds pfrf riohstrfr f uc usufrhd ic bf rig. Oisthdcfc bfs ictrfgfs pfrf istfkbijir bfs rigis bfs rigis vhrtufbis prhvfgfs (ÛC). 

Zirvhgdr wik= fblfjicf gdjulictds AWLB, hlæoicis, frjahvds gi tixtd, isjrhturfs, y gilæs lftirhfb wik jdlpuistd pdr gftds (jdcdjhgds cdrlfblicti jdld jdctichgd), y ghstrhkuyi isti jdctichgd f jbhictis qui bf phgic ic bf rig.



Zirvhgdr gi striflhco= sirvhgdris qui ghstrhkuyic lubthlighf gi ndrlf jdcthcuf ivhtfcgd fb usufrhd ispirfr f bf gisjfrof jdlpbitf gib nhjaird. Gi istf ndrlf si puigic ghstrhkuhr jdctichgds thpd rfghd, vìgid, itj. ic thilpd rifb y shc gildrfs.

6; | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF

Wrfcslhshúc gi Gftds ^HHH ‚ ‒F“ 

Zirvhgdr gi risirvf (stfcgky sirvir )= )= thici ib sdntwfri gi risirvf gi bf rig hcstfbfgd y thici jfcthgfgis orfcgis gi fblfjicflhictd gi bf rig ic ghsjds gurds u dtrfs ndrlfs gib fblfjicflhictd ghspdchkbis pfrf qui si uthbhji jdc ib nhc gi fsiourfrsi gi qui bf pèrghgf gi uc sirvhgdr prhcjhpfb cd fnijti f bf rig. Ib sirvhgdr gi risirvf bd puigi sir gi jufbquhirf gi bds dtrds thpds gi sirvhgdr, shicgd luy afkhtufbis ic bds sirvhgdris gi fpbhjfjhdcis y kfsis gi gftds.



Zirvhgdr gi futicthjfjhúc= is ib icjfrofgd gi virhnhjfr qui uc usufrhd puigf jdcijtfrsi f bf rig ic jufbquhir puctd gi fjjisd, yf sif hcfbælkrhjd d pdr jfkbi, kfsæcgdsi ic ib istæcgfr 15;.6x 15;.6x y puigi sir uc sirvhgdr gi thpd [FGHYZ.



Zirvhgdris pfrf bds sirvhjhds gi rig= istds iquhpds oisthdcfc fquibbds sirvhjhds cijisfrhds prdphds gi bf rig y shc bds jufbis cd si pdgrìfc hctirjdcijtfr, fb licds gi ndrlf sicjhbbf. Fboucds gi isds sirvhjhds sdc= sirvhjhd

gi

ghrijtdrhd pfrf bf oisthúc gi bds usufrhds y bds rijursds jdlpfrthgds, Gycflhj Adst Jdcnhourfthdc Urdtdjdb (GAJU) pfrf bf fshocfjhúc gi bfs ghrijjhdcis HU ic rigis WJU/HU, Gdlfhc WJU/HU, Gdlfhc Cfli Zystil (GCZ) pfrf pdgir cdlkrfr bds iquhpds shc ticir qui rijurrhr f su ghrijjhúc HU culèrhjf, itj. 

Zirvhgdr gi kfsi gi gftds= pirlhti fblfjicfr bf hcndrlfjhúc qui uthbhzfc bfs fpbhjfjhdcis gi tdgd thpd, oufrgæcgdbf drgicfgf y jbfshnhjfgf y qui puigi sir rijupirfgf ic jufbquhir ldlictd y sdkri bf kfsi gi ucf jdcsubtf jdcjritf. Istds sirvhgdris suibic uthbhzfr bicoufmis istfcgfrhzfgds pfrf afjir læs næjhb y riuthbhzfkbi bf prdorflfjhúc gi fpbhjfjhdcis, ucd gi bds læs pdpubfris is ZVB. is ZVB.

6: | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Zirvhgdr gi fpbhjfjhdcis= imijutf jhirtfs fpbhjfjhdcis. jhirtfs fpbhjfjhdcis. Ysufblicti si trftf gi uc ghspdshthvd gi sdntwfri qui prdpdrjhdcf sirvhjhds gi fpbhjfjhúc f bds drgicfgdris jbhicti. Yc sirvhgdr gi fpbhjfjhdcis oisthdcf bf lfydr pfrti (d bf tdtfbhgfg) gi bfs nucjhdcis gi búohjf gi ciodjhd y gi fjjisd f bds gftds gi bf fpbhjfjhúc. Bds prhcjhpfbis kicinhjhds gi bf fpbhjfjhúc gi bf tijcdbdoìf gi sirvhgdris gi fpbhjfjhúc sdc bf jictrfbhzfjhúc y bf ghslhcujhúc gi bf jdlpbimhgfg ic ib gisfrrdbbd gi fpbhjfjhdcis.



Zirvhgdris gi ldchtdrhzfjhúc y oisthúc= fyugfc f shlpbhnhjfr bfs tfrifs gi jdctrdb, ldchtdrhzfjhúc, kýsquigf gi fvirìfs, risdbujhúc gi hcjhgicjhfs, itj. Uirlhtic, pdr imilpbd, jictrfbhzfr bf rijipjhúc gi licsfmis gi fvhsd, fbfrlf i hcndrlfjhúc qui ilhtic bds ghsthctds ibilictds gi rig (cd sdbd bds prdphds sirvhgdris). Ib ZCLU Ib ZCLU is ucd gi bds prdtdjdbds læs ghnucghgds y qui pirlhti jdluchjfr ibilictds gi ghsthctds nfkrhjfctis y gi ghsthctf cfturfbizf.

Fblfjicflhictd ic bf rig Ic bfs rigis lighfcfs y orfcgis ib fblfjicflhictd gi gftds prhcjhpfb cd si prdguji ic bds prdphds sirvhgdris shcd qui si uthbhzfc ghspdshthvds ixtircds, jdcdjhgds jdld ghs` frrfys (lftrhjis gi ghsjds) hctirjdcijtfgds, cdrlfblicti pdr rigis thpd ZFC d Citwdr` Fttfjaig Ztdrfoi (CFZ). Istds lighds pirlhtic jictrfbhzfr bf hcndrlfjhúc, ucf limdr oisthúc gib ispfjhd, shstilfs ispfjhd, shstilfs rigucgfctis y gi fbtf ghspdchkhbhgfg. 67 | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Bds lighds gi jdphf gi jdphf gi siourhgfg suibic hcjbuhrsi ic bf lhslf rig gdcgi si fbdmfc bds lighds gi fblfjicflhictd licjhdcfgds læs frrhkf, gi istf ndrlf ib trfsbfgd gi gftds ictri flkds, tfctd fb afjir bf jdphf jdld bfs pdshkbis ristfurfjhdcis, si prdgujic gictrd gi istf rig shc fnijtfr fb trænhjd træn hjd gi bds jbhictis jdc bds sirvhgdris d ictri ibbds.

Ghspdshthvds gi rig Bds iquhpds hcndrlæthjds gisjrhtds cijishtfc gi ucf gitirlhcfgf tijcdbdoìf qui ndrli bf rig ic juisthúc. Zioýc bfs cijishgfgis si gikic

sibijjhdcfr bds ibilictds fgijufgds pfrf pdgir jdlpbitfr ib shstilf. Udr imilpbd, sh quirilds uchr bds iquhpds gi ucf dnhjhcf ictri ibbds gikilds jdcijtfrbds pdr lighd gi uc jdclutfgdr d uc jdcjictrfgdr, sh fgilæs afy uc vfrhds pdrtæthbis jdc tfrmitfs gi rig _h-Nh gikilds jdcijtfr uc puctd gi fjjisd hcfbælkrhjd pfrf qui rijdmf sus siöfbis y puigf icvhfrbis bfs qui bis jdrrispdcgfc, f su viz ib puctd gi fjjisd istfræ jdcijtfgd fb jdclutfgdr pdr uc jfkbi. Zh tdgds ibbds gikic ghspdcir gi fjjisd f Hctircit, f Hctircit, si hctirjdcijtfræc pdr lighd gi uc rdutir, uc rdutir, qui qui pdgrìf sir FGZB, itaircit FGZB, itaircit sdkri nhkrf úpthjf, krdfgkfcg , itj.

Bds ibilictds gi bf ibijtrúchjf gi rig læs afkhtufbis sdc= 

Jdclutfgdr gi rig (swhtja)



Icrutfgdr (rdutir)



Uuicti gi rig (krhgoi)



Uuicti gi rig y icrutfgdr (krdutir)



Uuctd gi fjjisd hcfbælkrhjd (_hribiss Fjjiss Udhct, _FU).

Urdtdjdbds gi rigis Ixhstic ghvirsds prdtdjdbds, istæcgfris y ldgibds qui gitirlhcfc ib nucjhdcflhictd oicirfb gi bfs rigis. Gistfjfc ib ldgibd DZH ldgibd DZH y ib WJU/HU. ib WJU/HU. Jfgf Jfgf ldgibd istrujturf ib nucjhdcflhictd gi ucf rig gi lfcirf ghsthctf. Ib ldgibd DZH juictf jdc shiti jfpfs luy ginhchgfs y jdc nucjhdcis ghniricjhfgfs y ib WJU/HU jdc juftrd jfpfs ghniricjhfgfs pird qui jdlkhcfc bfs nucjhdcis ixhstictis ic bfs shiti jfpfs gib ldgibd DZH. Bds prdtdjdbds istæc ripfrthgds pdr bfs b fs ghnirictis jfpfs pird cd istæc ginhchgds jdld pfrti gib ldgibd ic sì 69 | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


shcd jdld icthgfgis ghnirictis gi cdrlfthvfs hctircfjhdcfbis, gi ldgd qui ib ldgibd DZH cd puigi sir jdcshgirfgd ucf frquhtijturf gi rig. 

Ldgibd DZH Ib ldgibd DZH (Dpic Zystils Hctirjdccijthdc) nui jrifgd pdr bf HZD bf HZD y si icjfrof gi bf jdcixhúc ictri shstilfs fkhirtds, istd is, shstilfs fkhirtds f bf jdluchjfjhúc jdc dtrds shstilfs. Bds prhcjhphds ic bds qui kfsú su jrifjhúc irfc= ucf lfydr ginhchjhúc gi bfs nucjhdcis gi jfgf jfpf, ivhtfr forupfr nucjhdcis ghnirictis ic bf lhslf jfpf y ucf lfydr shlpbhnhjfjhúc ic ib nucjhdcflhictd gib ldgibd ic oicirfb . Isti ldgibd ghvhgi bfs nucjhdcis gi rig ic shiti jfpfs ghniricjhfgfs=



Ldgibd WJU/HU

Isti ldgibd is ib hlpbfctfgd fjtufblicti f chvib lucghfb= nui uthbhzfgd prhlirflicti ic F[UFCIW ic F[UFCIW y is uthbhzfgd fjtufblicti f chvib obdkfb ic Hctircit ic Hctircit y rigis bdjfbis. Zu bdjfbis. Zu cdlkri girhvf gi bf uchúc gi bds cdlkris gi bds gds prhcjhpfbis prdtdjdbds qui bd jdcndrlfc= WJU jdcndrlfc= WJU ic bf jfpf bf jfpf gi trfcspdrti i HU ic bf jfpf bf jfpf gi rig. Zi rig. Zi jdlpdci gi juftrd jfpfs=

6> | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF




Dtrds istæcgfris Ixhstic dtrds istæcgfris, læs jdcjritds, qui ginhcic ib ldgd gi nucjhdcflhictd gi ghvirsfs tijcdbdoìfs gi trfcslhshúc gi gftds. Bf shouhicti bhstf cd is jdlpbitf, sdbd luistrf fboucds imilpbds=

Wijcdbdoìf Istæcgfr

Itaircit

HIII

Föd

gi

prhlirf Dtrds

pukbhjfjhúc

gitfbbis

681:

-

68?5>

-

688??

-

;55;1

-

15;.:

Wdìc

HIII

[hco

15;.9

_BFC

HIII 15;.66

Kbuitddta

HIII 15;.69

NGGH

HZD 8:67- 681?

[iýci

uc

x

jdcmuctd gi istæcgfris.

UUU

[NJ 6>>6 68878

6? | U æ o h c f



Jbfshnhjfjhúc gi bfs [igis Ycf rig puigi rijhkhr ghsthctds jfbhnhjfthvds gi jbfshnhjfjhúc sdkri bf kfsi gi ghsthctfs tfxdcdlìfs= fbjfcji, thpd gi jdcixhúc, tijcdbdoìf, itj.

F. Udr fbjfcji 

[ig gi ærif pirsdcfb (Uirsdcfb Frif Citwdr`, UFC) is ucf rig gi drgicfgdris usfgf pfrf bf jdluchjfjhúc ictri bds ghspdshthvds gib Drgicfgdr jirjf gi ucf pirsdcf.



[ig hcfbælkrhjf gi ærif pirsdcfb (_hribiss Uirsdcfb Frif Citwdr`, _UFC), is ucf rig gi drgicfgdris hcfbælkrhjf pfrf bf jdluchjfjhúc ictri ghsthctds ghspdshthvds (tfctd drgicfgdris, puctds gi fjjisd f hctircit, tibèndcds jibubfris, UGF, jibubfris, UGF, ghspdshthvds gi fughd, hlprisdrfs) fughd, hlprisdrfs) jirjfcds jirjfcds fb puctd gi fjjisd. Istfs rigis cdrlfblicti sdc gi ucds pdjds litrds y pfrf usd pirsdcfb, fsì jdld nuirf gi ibbf. Ib lighd gi trfcspdrti puigi sir jufbquhirf gi bds afkhtufbis ic bfs rigis hcfbælkrhjfs pird bfs qui rijhkic istf gicdlhcfjhúc sdc afkhtufbis ic Kbuitddta.



[ig gi ærif bdjfb (Bdjfb Frif Citwdr`, BFC), is ucf rig qui si bhlhtf f uc ærif ispijhfb ribfthvflicti piquiöf tfb jdld uc jufrtd, uc sdbd ighnhjhd, ucf cfvi, d uc fvhúc. Bfs rigis gi ærif bdjfb f vijis si bbflfc ucf sdbf rig gi bdjfbhzfjhúc. Cd uthbhzfc lighds d rigis gi hctirjdcixhúc pýkbhjds.

61 | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF

Wrfcslhshúc gi Gftds ^HHH ‚ ‒F“ 

[ig gi ærif bdjfb hcfbælkrhjf (_hribiss Bdjfb Frif Citwdr`, _BFC), is uc shstilf gi jdluchjfjhúc gi gftds

hcfbælkrhjd

nbixhkbi,

luy

uthbhzfgd

jdld

fbtircfthvf f bfs rigis gi ærif bdjfb jfkbifgfs d jdld ixticshúc gi istfs. 

[ig gi ærif gi jflpus (Jflpus Frif Citwdr`, JFC), is ucf rig gi drgicfgdris gi fbtf vibdjhgfg qui jdcijtf rigis gi ærif bdjfb f trfvès gi uc ærif oidorænhjf bhlhtfgf, jdld uc jflpus uchvirshtfrhd, ucf kfsi lhbhtfr, adsphtfb, itj. Wflpdjd uthbhzf lighds pýkbhjds pfrf bf hctirjdcixhúc.



[ig

gi

ærif

litrdpdbhtfcf (Litrdpdbhtfc

Frif

Citwdr`, LFC) is ucf rig gi fbtf vibdjhgfg (kfcgf fcjaf) qui gf jdkirturf ic uc ærif oidorænhjf læs ixticsf qui uc jflpus, pird fuc fsì bhlhtfgd. Udr imilpbd, ucf rig qui hctirjdcijti bds ighnhjhds pýkbhjds gi uc luchjhphd gictrd gi bf bdjfbhgfg pdr lighd gi nhkrf úpthjf. 

[ig gi ærif flpbhf (_hgi Frif Citwdr`, _FC), sdc rigis hcndrlæthjfs qui si ixthicgic sdkri uc ærif oidorænhjf ixticsf uthbhzfcgd lighds jdld= sftèbhtis, jfkbis hctirdjiæchjds, Hctircit, nhkrfs úpthjfs pýkbhjfs, itj.



[ig gi ærif gi fblfjicflhictd (Ztdrfoi Frif Citwdr`, ZFC),

is

ucf

rig

jdcjikhgf

pfrf

jdcijtfr sirvhgdris, sirvhgdris, lftrhjis (frrfys) gi ghsjds y bhkrirìfs gi sdpdrti, pirlhthicgd ib træcshtd tr æcshtd gi gftds shc fnijtfr f bfs rigis pdr bfs qui fjjigic bds usufrhds. 

[ig gi ærif bdjfb vhrtufb (^hrtufb BFC, ^BFC), is uc orupd gi drgicfgdris jdc uc jdcmuctd jdlýc gi rijursds f jdlpfrthr y gi riquirhlhictds, qui si jdluchjfc jdld sh istuvhirfc fgmuctds f ucf ghvhshúc búohjf gi rigis gi drgicfgdris ic bf jufb tdgds bds 68 | U æ o h c f



cdgds puigic fbjfczfr f bds dtrds pdr lighd gi krdfgjfst (gdlhchd gi krdfgjfst) ic bf jfpf gi icbfji gi gftds, f pisfr gi su ghvirsf bdjfbhzfjhúc nìshjf. Isti thpd surohú jdld rispuistf f bf cijishgfg gi pdgir istrujturfr bfs jdcixhdcis gi iquhpds gi uc ighnhjhd pdr lighd gi sdntwfri, pirlhthicgd ghvhghr uc jdclutfgdr uc jdclutfgdr ic vfrhds vhrtufbis.

K. Udr thpd gi jdcixhúc jdcixhúc Lighds ouhfgds 

Jfkbi gi pfr triczfgd= is ucf ndrlf gi jdcixhúc ic bf qui

gds

jdcgujtdris

ibèjtrhjds

fhsbfgds

sdc

ictribfzfgds pfrf ticir licdris hctirniricjhfs y fulictfr bf pdticjhf y ghslhcuhr bf ghfndcìf bf ghfndcìf gi bds jfkbis fgyfjictis. Gipicghicgd gi bf rig si puigic uthbhzfr, ucd, gds, juftrd d læs pfris triczfgds. 

Jfkbi jdfxhfb= si uthbhzf pfrf trfcspdrtfr siöfbis ibijtrdlfocèthjfs gi fbtf nrijuicjhf, ib jufb pdsii uc cýjbid súbhgd (oicirfblicti gi jdkri) d gi ahbds, rijukhirtd pdr uc lftirhfb ghibèjtrhjd y ucf lfbbf d kbhcgfmi, qui shrvic pfrf fhsbfr d prdtioir bf siöfb gi hcndrlfjhúc jdctrf bfs hctirniricjhfs d ruhgd ixtirhdr.



Nhkrf úpthjf= is uc lighd gi trfcslhshúc ilpbifgd afkhtufblicti ic rigis gi gftds0 uc ahbd luy nhcd gi lftirhfb trfcspfricti, vhgrhd d lftirhfbis pbæsthjds, pdr ib qui si icvìfc pubsds gi buz qui riprisictfc bds gftds f trfcslhthr.

;5 | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Lighds cd ouhfgds 

[ig pdr rfghd is fquibbf qui ilpbif bf rfghdnrijuicjhf bf rfghdnrijuicjhf jdld lighd gi uchúc gi bfs ghvirsfs istfjhdcis gi bf rig.



[ig

pdr

hcnrfrrdmds (Hcnrfrig

Gftf

Fssdjhfthdc, HrGF), Fssdjhfthdc, HrGF),

pirlhtic bf jdluchjfjhúc ictri gds cdgds, usfcgd ucf sirhi gi bigis gi bigis hcnrfrrdmds hcnrfrrdmds pfrf ibbd. Zi trftf gi ilhsdris/rijiptdris gi dcgfs hcnrfrrdmfs ictri flkds ghspdshthvds, jfgf ghspdshthvd cijishtf fb dtrd pfrf rifbhzfr bf jdluchjfjhúc pdr ibbd is isjfsf su uthbhzfjhúc f orfc isjfbf. Cd ghspdcic gi orfc fbjfcji y cijishtfc gi vhshkhbhgfg ictri bds ghspdshthvds. 

[ig pdr lhjrddcgfs, is uc thpd gi rig hcfbælkrhjf qui uthbhzf lhjrddcgfs uthbhzf lhjrddcgfs jdld lighd gi trfcslhshúc. Bds prdtdjdbds læs nrijuictis sdc= ib HIII ib HIII 15;.66k y trfcslhti f ;,7 OAz, ;,7 OAz, fbjfczfcgd vibdjhgfgis gi 66 Lkps (Liofkhts pdr sioucgd)0 sioucgd) 0 ib rfcod gi 9,7 f 9,? OAz pfrf ib prdtdjdbd HIII prdtdjdbd HIII 15;.66f0 ib HIII ib HIII 15;.66c qui pirlhti vibdjhgfgis gi afstf >55 Lkps0 itj.

J. Udr ribfjhúc nucjhdcfb 

Jbhicti-sirvhgdr is

bf

frquhtijturf

qui

jdcshsti

kæshjflicti ic uc jbhicti qui rifbhzf pithjhdcis f dtrd prdorflf (ib sirvhgdr) qui bi gf rispuistf. 

Uiir-td-piir , d rig ictri houfbis, is fquibbf rig gi

drgicfgdris ic bf qui tdgds d fboucds fspijtds nucjhdcfc shc jbhictis ch sirvhgdris nhmds, shcd ucf sirhi gi cdgds qui si jdlpdrtfc jdld houfbis ictri sì.

G. Udr tijcdbdoìf 

[ig puctd f puctd (pdhct td pdhct, UtU) is fquibbf ic bf qui ixhsti lubthtug gi jdcixhdcis ictri pfrimfs hcghvhgufbis gi læquhcfs. Isti thpd gi rig riquhiri, ic fboucds jfsds, læquhcfs hctirlighfs qui istfkbizjfc rutfs pfrf qui puigfc trfcslhthrsi pfquitis gi gftds. Ib lighd ibijtrúchjd afkhtufb pfrf bf hctirjdcixhúc is ib jdclutfgdr, ib jdclutfgdr, d d swhtja. ;6 | U æ o h c f



[ig gi Ghnushúc (krdfgjfs krdfgjfs t ) si jfrfjtirhzf pdr trfcslhthr gftds pdr uc sdbd jfcfb gi jdluchjfjhúc qui jdlpfrtic tdgfs bfs læquhcfs gi bf rig. Ic isti jfsd, ib pfquiti icvhfgd is rijhkhgd pdr tdgfs bfs læquhcfs gi bf rig pird ýchjflicti bf gisthcftfrhf puigi prdjisfrbd.

Bds

iquhpds

uchgds

pdr

uc jdcjictrfgdr uc jdcjictrfgdr (auk), ndrlfc rigis gi isti thpd. 

[ig lubthpuctd, ghspdci gi ucf bìcif d lighd gi jdluchjfjhúc juyd usd istæ jdlpfrthgd pdr tdgfs bfs tirlhcfbis ic bf rig. Bf hcndrlfjhúc nbuyi gi ndrlf khghrijjhdcfb. Bds tirlhcfbis puigic istfr sipfrfgds oidorænhjflicti.

I. Udr tdpdbdoìf nìshjf Wdpdbdoìfs nìshjfs gi rig 

[ig ic kus (kus d «jdcgujtdr jdlýc°) d [ig bhcifb (bhci)= si jfrfjtirhzf pdr ticir uc ýchjd jfcfb gi jdluchjfjhdcis (gicdlhcfgd kus, trdcjfb d kfj`kdci) fb jufb si jdcijtfc bds ghnirictis ghn irictis ghspdshthvds.



[ig ic fchbbd' (rhco) fchbbd' (rhco) d [ig jhrjubfr= jfgf istfjhúc istæ jdcijtfgf f bf shouhicti y bf ýbthlf istæ jdcijtfgf f bf prhlirf. Fgilæs, puigi jdlpfrfrsi jdc bf [ig ic jfgicf ic jfgicf lfrofrhtf (gGfhsy jafhc).



[ig ic istribbf (stfr)= bfs istfjhdcis istæc jdcijtfgfs ghrijtflicti f uc puctd jictrfb y tdgfs bfs jdluchjfjhdcis si afc gi afjir cijisfrhflicti f trfvès gi isti.



[ig ic lfbbf (lisa)= jfgf cdgd istæ jdcijtfgd f tdgds bds dtrds.



[ig ic ærkdb (trii) d [ig mirærquhjf= bds cdgds istæc jdbdjfgds ic ndrlf gi ærkdb. Gisgi ucf vhshúc tdpdbúohjf, bf jdcixhúc ic ærkdb is pfrijhgf f ucf sirhi gi rigis ic istribbf hctirjdcijtfgfs sfbvd ic qui cd thici uc cdgd jictrfb. ;; | U æ o h c f



[ig aìkrhgf d [ig lhxtf= si gf jufbquhir jdlkhcfjhúc gi bfs fctirhdris. Udr imilpbd, jhrjubfr gi istribbf, kus gi istribbf, itj.

N. Udr bf ghrijjhdcfbhgfg gi bds gftds 

Zhlpbix d uchghrijjhdcfb= uc iquhpd tirlhcfb gi gftds trfcslhti y dtrd rijhki.



Afbn-gupbix d silhgýpbix= ib lètdgd d prdtdjdbd gi icvìd gi hcndrlfjhúc is khghrijjhdcfb pird cd shlubtæcid khghrijjhdcfb, sdbd uc iquhpd trfcslhti f bf viz.



Nubb-gupbix d gýpbix= bds gds iquhpds hcvdbujrfgds ic bf jdluchjfjhúc bd puigic afjir gi ndrlf shlubtæcif, trfcslhthr y rijhkhr.

O. Udr orfgd gi futicthnhjfjhúc 

[ig prhvfgf= is ucf rig qui sdbd puigi puigi sir usfgf pdr fboucfs pirsdcfs y qui istæ jdcnhourfgf jdc jbfvi gi fjjisd pirsdcfb.



[ig gi fjjisd pýkbhjd= pýkbhjd= ucf rig pýkbhjf si ginhci jdld ucf rig qui puigi usfr jufbquhir pirsdcf y cd jdld bfs rigis qui istæc jdcnhourfgfs jdc jbfvi gi fjjisd pirsdcfb. Is ucf rig gi drgicfgdris hctirjdcijtfgds, jfpfz gi jdlpfrthr hcndrlfjhúc y qui pirlhti jdluchjfr f usufrhds shc hlpdrtfr su ukhjfjhúc oidorænhjf.

A. Udr orfgd orfgd gi ghnushúc 

Ycf hctrfcit Ycf hctrfcit is ucf rig prhvfgf gi drgicfgdris qui uthbhzf tijcdbdoìf gi Hctircit pfrf jdlpfrthr gictrd gi ucf drofchzfjhúc pfrti gi sus shstilfs gi hcndrlfjhúc y shstilfs dpirfjhdcfbis.



Bf Hctircit Bf Hctircit is uc jdcmuctd gisjictrfbhzfgd gi rigis gi jdluchjfjhúc hctirjdcijtfgfs qui uthbhzfc bf nflhbhf gi prdtdjdbds WJU/HU, ofrfcthzfcgd qui bfs rigis nìshjfs aitirdoècifs qui bf jdlpdcic nucjhdcic jdld ucf rig búohjf ýchjf, gi fbjfcji lucghfb. ;: | U æ o h c f



H. Udr sirvhjhd d nucjhúc 

[ig jdlirjhfb prdpdrjhdcf sdpdrti sdpdrti i hcndrlfjhúc pfrf ucf ilprisf u drofchzfjhúc jdc æchld gi bujrd.



[ig igujfthvf igujfthvf prdpdrjhdcf sdpdrti sdpdrti i hcndrlfjhúc pfrf ucf drofchzfjhúc igujfthvf gictrd gib ælkhtd gib fpricghzfmi.



[ig pfrf ib prdjisd ib prdjisd gi gftds prdpdrjhdcf ucf hctirnfz pfrf hctirjdluchjfr iquhpds qui vfyfc f rifbhzfr ucf nucjhúc gi júlputd jdcmuctf.

[igis Hcfbælkrhjfs Ib tèrlhcd rig hcfbælkrhjf (whribiss citwdr`) si uthbhzf ic hcndrlæthjf ic hcndrlæthjf pfrf gishocfr bf jdcixhúc gi cdgds gi cdgds qui si gf pdr lighd gi dcgfs ibijtrdlfocèthjfs, ibijtrdlfocèthjfs, shc cijishgfg gi ucf rig jfkbifgf rig jfkbifgf d fbælkrhjf. Bf trfcslhshúc y bf b f rijipjhúc si rifbhzfc f trfvès gi puirtds. gi puirtds. Ycf gi sus prhcjhpfbis victfmfs is cdtfkbi ic bds jdstds, yf qui si ibhlhcf ib jfkbifgd itaircit jfkbifgd itaircit y jdcixhdcis nìshjfs ictri cdgds, pird tflkhèc thici ucf gisvictfmf jdcshgirfkbi yf qui pfrf isti thpd gi rig si giki ticir ucf siourhgfg ucf siourhgfg lujad læs ixhoicti y rdkustf pfrf ivhtfr f bds hctrusds.

Whpds gi rigis Hcfbælkrhjfs

Jdkirturf y istæcgfris Zioýc su jdkirturf, bfs rigis hcfbælkrhjfs si puigic jbfshnhjfr ic ghnirictis thpds= 

_UFC= _hribiss Uirsdcfb Frif Citwdr` Ic isti thpd gi rig gi jdkirturf pirsdcfb, ixhstic tijcdbdoìfs kfsfgfs ic Adli[N ic Adli[N (istæcgfr pfrf jdcijtfr tdgds bds tibèndcds lúvhbis gi bf jfsf y bds drgicfgdris lighfcti uc ;7 | U æ o h c f



fpfrftd

jictrfb)0 Kbuitddta jictrfb)0 Kbuitddta (prdtdjdbd

ispijhnhjfjhúc

HIII

qui

shoui

15;.69.6)0 ]hoKii (kfsfgd 15;.69.6)0 ]hoKii

ic

bf bf

ispijhnhjfjhúc HIII 15;.69.7 y uthbhzfgd uth bhzfgd ic fpbhjfjhdcis jdld bf gdlúthjf, bf gdlúthjf, qui qui riquhiric jdluchjfjhdcis siourfs jdc tfsfs kfmfs gi trfcslhshúc gi gftds y lfxhlhzfjhúc gi bf vhgf ýthb gi sus kftirìfs, kfmd jdcsuld)0 [NHG jdcsuld)0 [NHG (shstilf rildtd gi fblfjicflhictd y rijupirfjhúc gi gftds jdc ib prdpúshtd gi trfcslhthr bf hgicthgfg gi uc dkmitd (shlhbfr f uc cýlird gi sirhi ýchjd) lighfcti dcgfs lighfcti dcgfs gi rfghd. Ycf Uhjdcit is ucf rig ndrlfgf pdr ghspdshthvds Lúvhbis uthbhzfcgd tijcdbdoìf Kbuitddta, Is ucf girhvfjhúc gi _UFC. Istæ ndrlfgf pdr gds f shiti shiti ghspdshthvds, ghspdshthvds, bf phjcit shoui ucf istrujturf gi lfistrd - isjbfvd gdcgi ib lfistrd is ib qui prdpdrjhdcf bf jdcixhúc lighfcti uc riquist qui icvìf ib isjbfvd, ib lfistrd fb istfkbijir bf jdcixhúc, ginhci ic qui nrijuicjhf vf f trfkfmfr. Whici uc fbjfcji læxhld gi 65 litrds y puigi fulictfr muctfcgd vfrhfs phjdcits ndrlfcgd ucf Zjfttircit, gdcgi uc cdgd isjbfvd afji f su viz ib rdb gi uc lfistrd prdpdrjhdcfgd jdcixhúc f gilæs isjbfvds. Ib fbjfcji tìphjd gi isti thpd gi rigis is gi ucds jufctds litrds, fbrigigdr gi bds 65 litrds læxhld. Bf nhcfbhgfg gi istfs rigis is jdluchjfr jufbquhir ghspdshthvd pirsdcfb (drgicfgdr, tirlhcfb lúvhb, UGF, itj.) jdc sus pirhnèrhjds, fsì jdld pirlhthr ucf jdluchjfjhúc ghrijtf f jdrtf ghstfcjhf ictri istds ghspdshthvds. 

_BFC= _hribiss Bdjfb Frif Citwdr` Zi icjuictrfc tijcdbdoìfs icjuictrfc tijcdbdoìfs kfsfgfs ic _h-Nh, ic _h-Nh, uc uc istæcgfr gi jdluchjfjhúc hcfbælkrhjf kfsfgd ic bf cdrlf HIII 15;.66. Uuigi prisictfr limdrfs jdc rispijtd f bf vibdjhgfg sioýc sus istæcgfris y fbjfczf ucf ghstfcjhf gi afstf ;5 @l.



Ythbhzf Fjjiss Ythbhzf Fjjiss Udhct pfrf ghstrhkuhr iquhpds gi jdluchjfjhúc hcfbælkrhjds, y isf lhslf ndrlf ucf rig hcfbælkrhjf qui hctirjdcijtf

ghspdshthvds

lúvhbis

d

tfrmitfs

gi

rig

hcfbælkrhjfs. 

_LFC= _hribiss Litrdpdbhtfc Frif Citwdr` Ufrf

rigis

gi

ærif

litrdpdbhtfcf

si

icjuictrfc tijcdbdoìfs icjuictrfc tijcdbdoìfs kfsfgfs

ic _hLFQ ic _hLFQ (_drbgwhgi

Hctirdpirfkhbhty

Fjjiss,

ndr

Lhjrdwfvi

is

gijhr,

Hctirdpirfkhbhgfg Lucghfb pfrf Fjjisd jdc Lhjrddcgfs), uc istæcgfr gi jdluchjfjhúc hcfbælkrhjf kfsfgd ic bf cdrlf HIII 15;.6>. _hLFQ is uc prdtdjdbd pfrijhgd f _h-Nh, _h-Nh, pird jdc læs jdkirturf y y fcjad gi kfcgf. kfcgf. Wflkhèc pdgilds icjdctrfr dtrds shstilfs gi jdluchjfjhúc gi jdluchjfjhúc jdld BLGZ jdld BLGZ (Bdjfb Lubthpdhct Ghstrhkuthdc Zirvhji). 

__FC= _hribiss _hgi Frif Citwdr` Ycf __FC ghnhiri gi ucf _BFC (_hribiss Bdjfb Frif Citwdr`) ic qui usf tijcdbdoìfs gi rig jibubfr gi jdluchjfjhdcis lúvhbis jdld _hLFQ jdld _hLFQ (fucqui si fpbhjf limdr

f

[igis

_LFC), YLWZ _LFC), YLWZ (Ychvirsfb

Ldkhbi

Wibijdlluchjfthdcs Zystil), OU[Z, Zystil), OU[Z, IGOI, IGOI, JGLF;555, JGLF;555, OZL, OZL, JGUG, JGUG, Ldkhtix, Ldkhtix, AZUF y :O pfrf

trfcsnirhr

bds

gftds.

Wflkhèc

hcjbuyi BLGZ hcjbuyi BLGZ y _h-Nh futúcdlf pfrf jdcijtfr f hctircit.

Jfrfjtirìsthjfs Zioýc ib rfcod gi nrijuicjhfs uthbhzfgd pfrf trfcslhthr, ib lighd gi trfcslhshúc puigic sir bfs dcgfs bfs dcgfs gi rfghd, bfs rfghd, bfs lhjrddcgfs lhjrddcgfs tirristris d pdr sftèbhti, y bds hcnrfrrdmds, bds hcnrfrrdmds, pdr pdr imilpbd. Gipicghicgd gib lighd, bf rig hcfbælkrhjf ticgræ ucfs jfrfjtirìsthjfs u dtrfs= 

Lhjrddcgfs tirristris= si uthbhzfc fcticfs pfrfkúbhjfs jdc uc ghælitrd fprdxhlfgd gi ucds tris litrds. Whicic ucf jdkirturf gi `hbúlitrds, pird jdc ib hcjdcvichicti gi qui ib ;> | U æ o h c f



ilhsdr y ib rijiptdr gikic istfr pirnijtflicti fbhcifgds. Udr isd, si fjdstulkrfc f uthbhzfr ic icbfjis puctd icbfjis puctd f puctd ic ghstfcjhfs jdrtfs. Ic isti jfsd, bf fticufjhúc prdgujhgf pdr bf bbuvhf is læs hlpdrtfcti yf qui si dpirf f ucf nrijuicjhf læs ibivfgf. Bfs lhjrddcgfs jdlpricgic bfs nrijuicjhfs gisgi 6 afstf :55 OAz. :55 OAz. 

Lhjrddcgfs pdr sftèbhti= si afjic icbfjis ictri gds d læs istfjhdcis tirristris qui si gicdlhcfc istfjhdcis kfsi. Ib sftèbhti Ib sftèbhti rijhki bf siöfb (gicdlhcfgf siöfb fsjicgicti) ic ucf kfcgf gi nrijuicjhf, bf flpbhnhjf y bf ritrfcslhti ic dtrf kfcgf (siöfb gisjicgicti). Jfgf sftèbhti dpirf ic ucfs kfcgfs jdcjritfs. Bfs nrdctirfs nrijuicjhfbis gi bfs lhjrddcgfs, tfctd tirristris jdld pdr sftèbhti, jdc bds hcnrfrrdmds y bfs dcgfs gi rfghd gi fbtf nrijuicjhf si lizjbfc kfstfcti, fsì qui puigic afkir hctirniricjhfs jdc bfs jdluchjfjhdcis ic gitirlhcfgfs nrijuicjhfs hcfbælkrhjfs.



Hcnrfrrdmds= si icbfzfc trfcslhsdris y rijiptdris qui ldgubfc bf buz hcnrfrrdmf cd jdairicti. Gikic istfr fbhcifgds ghrijtflicti d jdc ucf rinbixhúc ic ucf supirnhjhi. Cd puigic ftrfvisfr bfs pfrigis. Bds hcnrfrrdmds vfc gisgi :55 OAz afstf :17 WAz. :17 WAz.

Fpbhjfjhdcis 

Bfs kfcgfs læs hlpdrtfctis jdc fpbhjfjhdcis hcfbælkrhjfs, gib rfcod gi nrijuicjhfs qui fkfrjfc bfs dcgfs gi rfghd, sdc bf ^BN bf ^BN (jdluchjfjhdcis

ic

cfviofjhúc

y

suklfrhcds), BN suklfrhcds), BN (rfghd FL (rfghd FL gi dcgf bfrof), LN bfrof), LN (rfghd FL gi dcgf

lighf), AN lighf), AN (rfghd

FL

gi

dcgf

jdrtf), ÂN jdrtf), ÂN (rfghd NL (rfghd NL y W^), W^), YAN (W^). ;? | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Lighfcti bfs lhjrddcgfs tirristris, ixhstic ghnirictis



fpbhjfjhdcis

kfsfgfs

jdld Kbuitddta jdld Kbuitddta d ]hoKii pfrf

ic

prdtdjdbds

hctirjdcijtfr

drgicfgdris

pdrtæthbis, UGFs, tibèndcds u dtrds fpfrftds. Wflkhèc si uthbhzfc

bfs

lhjrddcgfs

pfrf

jdluchjfjhdcis

jdc rfgfris jdc rfgfris (gitijjhúc gi vibdjhgfg u dtrfs jfrfjtirìsthjfs gi dkmitds rildtds) y pfrf bf tibivhshúc bf tibivhshúc ghohtfb tirristri. 

Bfs lhjrddcgfs pdr sftèbhti si usfc pfrf pfrf bf ghnushúc gi tibivhshúc pdr sftèbhti, sftèbhti, trfcslhshúc tibinúchjf f bfrof ghstfcjhf y ic rigis prhvfgfs, pdr imilpbd.



Bds hcnrfrrdmds hcnrfrrdmds thicic thicic fpbhjfjhdcis fpbhjfjhdcis jdld bf jdluchjfjhúc jdluchjfjhúc f jdrtf ghstfcjhf gi bds drgicfgdris jdc sus pirhnèrhjds. sus pirhnèrhjds. Wflkhèc si uthbhzfc pfrf lfcgds pfrf lfcgds f ghstfcjhf, ghstfcjhf, yf qui fsì cd hctirnhiric jdc dtrfs siöfbis ibijtrdlfocèthjfs, pdr imilpbd bf siöfb gi tibivhshúc. Ycd gi bds istæcgfris læs usfgds ic istfs jdluchjfjhdcis is ib HrGF ib HrGF (Hcnrfrig Gftf Fssdjhfthdc). Dtrds usds qui thicic bds hcnrfrrdmds sdc tèjchjfs jdld bf tirldorfnìf, bf tirldorfnìf, bf jufb pirlhti gitirlhcfr bf tilpirfturf ("jfbdr") gi dkmitds f ghstfcjhf.

Ziourhgfg Ufrf pdgir jdcshgirfr ucf rig hcfbælkrhjf jdld siourf, gikirìf julpbhr jdc bds shouhictis riquhshtds= 

Bfs dcgfs gi rfghd rfghd gikic jdcnhcfrsi tfctd jdld sif pdshkbi. Istd is ghnìjhb gi bdorfr tdtfblicti, pird si puigi afjir uc kuic trfkfmd ilpbifcgd fcticfs ghrijjhdcfbis y jdcnhourfcgd fgijufgflicti bf pdticjhf gi trfcslhshúc gi bds puctds gi fjjisd.



Giki ixhsthr ixhsthr fboýc lijfchsld gi futicthjfjhúc futicthjfjhúc ic gdkbi gdkbi vìf, vìf, qui pirlhtf fb jbhicti virhnhjfr qui si istæ jdcijtfcgd f bf rig jdrrijtf, y f bf rig jdcstftfr qui ib jbhicti istæ futdrhzfgd pfrf fjjigir f ibbf.



Bds gftds gikic vhfmfr vhfmfr jhnrfgds pdr ib fhri, pfrf ivhtfr qui qui iquhpds fmicds f bf rig puigfc jfpturfr gftds lighfcti isjujaf pfshvf.



^HHH.

LFWI[HFBIZ Bds lftirhfbis gi Afrgwfri f uthbhzfr sdc =

LFWI[HFBIZ CIJIZF[HDZ

JFCWHGFG

Zwhtja ;7 puirtds

57

Zwhtja 1 puirtds

56

Jfkbi gi [ig YWU Jft. >

;>5 lts.

Jfkbi gi [ig YWU Jft. 9

6>5 lts

Jdcijtdris gi [ig [M-79

95

Ofkhciti litfbhjd d rfj`

56

Jfpujafs

95

Jfcfbitfs

95 (;l j/u)

Jrhlphco

56

Wistir gi [ig

56

Jfmf gi tdlf gftds

;5

[dsitf

;5

Lubthtdlfs pfrf bf jdcixhúc ibèjtrhjf

65

Bfptdp

5>

Jdlputfgdrf

57

Hlprisdrfs

5;

Whquitirf

56

Urdyijtdr

56

Yps

56

Z_HWJA ;7 Uuirtds Lfrjf/Ldgibd

Urijhd

Zwhtja WU-Bhc`, WBZO65;7GI, ;7 Uuirtds, Ohofkht, Gis`tdp Litæbhjd, 71 Okps

Z/. 7>9.55

Hlfoic Uriniricjhfb

:5 | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Z_HWJA 1 Uuirtds Lfrjf/Ldgibd Zwhtja Wp-Bhc` WBZO6551G, 1 Uuirtds [M79 f 65/655/6555LKUZ, 65/655/6555L KUZ, Kýnir ;Lkht, Mulkd Nrflit 69 @K, Jirthnhjfjhdciss NJJ, Jirthnhjfjhdci N JJ, JI, [dA

Urijhd

Hlfoic Uriniricjhfb

Z/. 88.55

Jfkbi gi rig YWU jft. > Lfrjf/Ldgibd

Jfkbi gi rig YWU jft. >

Urijhd

Hlfoic Uriniricjhfb

Z/. ;.55 x litrd

Jfkbi gi rig YWU jft. 9 Lfrjf/Ldgibd

Urijhd

Jfkbi gi rig YWU jft. 9

Z/. 6.9 x litrd

Hlfoic Uriniricjhfb

Jdcijtdris gi [ig [M-79 Lfrjf/Ldgibd

Urijhd

Jdcijtdris gi [ig [M-79

Z/. 6.9 x litrd

Hlfoic Uriniricjhfb



Ofkhciti litfbhjd d rfj` Lfrjf/Ldgibd

Urijhd

Ofkhciti litfbhjd d rfj`

Z/. 6.9 x litrd

Hlfoic Uriniricjhfb

Jfpujafs Lfrjf/Ldgibd

Urijhd

Jfpujafs

Z/. 5.95

Hlfoic Uriniricjhfb

Jfcfbitfs Lfrjf/Ldgibd

Urijhd

Jfcfbitfs

Z/. ;.55

Hlfoic Uriniricjhfb

Jrhlphco Lfrjf/Ldgibd

Urijhd

Jrhlphco

Z/. ;9.55

Hlfoic Uriniricjhfb

:; | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Wistir gi [ig Lfrjf/Ldgibd

Urijhd

Wistir gi [ig

Z/. ;:.55

Hlfoic Uriniricjhfb

Jfmf gi tdlf gftds Lfrjf/Ldgibd

Urijhd

Jfmf gi tdlf gftds

Z/. ?.55

Hlfoic Uriniricjhfb

[dsitf Lfrjf/Ldgibd

Urijhd

[dsitf

Z/. :.55

Hlfoic Uriniricjhfb

Lubthtdlf pfrf bf jdcixhúc ibèjtrhjf Lfrjf/Ldgibd

Urijhd

Lubthtdlf pfrf bf jdcixhúc ibèjtrhjf

Z/. ?1.55

Hlfoic Uriniricjhfb

:: | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Bfptdp Lfrjf/Ldgibd

Urijhd

Hlfoic Uriniricjhfb

Bfptdp AU ;75-O9 Jdri H9>;55Y ;.:OAz [FL 7OK GG Z/. 6>88.55 6WK 67'' AG

Jdlputfgdrf Lfrjf/Ldgibd

Urijhd

Jdlputfgdrf Udrtæthb Dpthpbix ?85, Jdri H9, 7ok , :;5ok

Z/. 6685.55

Hlfoic Uriniricjhfb

Hlprisdrf Lfrjf/Ldgibd

Urijhd

Hlprisdrf Lubthnucjhdcfb AU Gis`Mit Hc` Fgvfctfoi Ybtrf 9?:8

Z/. 785.55

Hlfoic Uriniricjhfb

Whquitirf Lfrjf/Ldgibd

Urijhd

Ipsdc Wl W11v Hlprisdrf Whjìtirf Wirlhjf

Z/. 955.55

Hlfoic Uriniricjhfb



Urdyijtdr Lfrjf/Ldgibd

Urijhd

I_ Urdyijtdr BJG AGLH I[hsuc gi ;955 Býlicis

Z/. 917.55

Hlfoic Uriniricjhfb

Yps Lfrjf/Ldgibd

Urijhd

Yps Fpj K`955ih :55w 955vf

Z/. :55.55

HQ.

Hlfoic Uriniricjhfb

U[IZYUYIZWDZ LFWI[HFBIZ Zwhtja ;7 puirtds Zwhtja 1 puirtds Jfkbi gi rig YWU jft. > Jfkbi gi rig YWU jft. 9 Jdcijtdris gi [ig [M-79 Ofkhciti litfbhjd d rfj` Jfpujafs Jfcfbitfs Jrhlphco Wistir gi [ig Jfmf gi tdlf gftds [dsitf Lubthtdlf pfrf bf jdcixhúc ibèjtrhjf Bfptdp

JFCWHGFG 57 56 ;>5 lts

U[IJHD WDWFB Z/. 7>9.55 Z/. 61>5.55 Z/. 88.55 Z/. 88.55 Z/. ;.55 Z/. 9;5.55

6>5 lts

Z/. 6.95

Z/. ;75.55

95

Z/.;.55

Z/.655.55

56

Z/.6?5.55

Z/.6?5.55

95 95 56 56 ;5 ;5

Z/. 5.95 Z/. ;.55 Z/. ;9.55 Z/. ;:.55 Z/. ?.55 Z/. :.55

Z/. ;9.55 Z/. 655.55 Z/. ;9.55 Z/. ;:.55 Z/. 675.55 Z/. >5.55

65 5>

Z/.?1.55 Z/.6>88.55

Z/.?15.55 Z/. 65687.55 :9 | U æ o h c f



Jdlputfgdrf Hlprisdrf Whquitirf Urdyijtdr Yps

57 5; 56 56 56

WDWFB

Z/.6685.55 Z/.785.55 Z/.955 Z/.917.55 Z/.

Z/. 7?>5.55 Z/. 815.55 Z/.955.55 Z/. 917.55 Z/:55.55

Z/. ;67>5.55

:> | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF


Q.

GHZIÖD GI BF [IG

:? | U æ o h c f HCO. ZHZWILFZ X WIBILFWHJF

ZYKCIWID JBFZI F HG GI BF [IG LFZJF[F GI BF ZYK[IG UYI[WD GI ICBFJI

655.:.5.5 ;99.5.5.5 655.:.5.6

;:<1 Zukrigis ;;6< ;58?69; Adst ;99

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

5

<

5

5

5

6

5

5

5

5

5

5

5

5

5

5

5

5

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;;7

ZYKCIWID JBFZI F HG GI BF [IG LFZJF[F GI BF ZYK[IG UYI[WD GI ICBFJI

655.:.5.5 ;99.5.5.5 655.:.5.6

;:<1 Zukrigis ;;6< ;58?69; Adst ;99

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CYI^F LFZJF[F GI ZYK[IG ; 99

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Cµ GI ZYK[IG 6

; : 7 9 > ? 1

;; 7

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5

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[FCOD

655.5.5.5 655.:;.5.5 655.>7.5.5 655.8>.5.5 655.6;1.5.5 655.6>5.5.5 655.68;.5.5 655.;;7.5.5

---------------------------------

UYI[WD GI ICBFJI

655.:6.;99.;99 655.>:.;99.;99 655.89.;99.;99 655.6;?.;99.;99 655.698.;99.;99 655.686.;99.;99 655.;;:.;99.;99 655.;99.;99.;99

655.:6.;99.;99 655.>:.;99.;99 655.89.;99.;99 655.6;?.;99.;99 655.698.;99.;99 655.686.;99.;99 655.;;:.;99.;99 655.;99.;99.;99

Wrfcslhshúc gi Gftds ^HHH ‚ ‒F“ Cµ GI ZYK[IG 6 ; : 7 9 > ? 1

[FCOD

655.6.5.5 655.::.5.5 655.>9.5.5 655.8?.5.5 655.6;8.5.5 655.6>6.5.5 655.68:.5.5 655.;;9.5.5

---------------------------------

UYI[WD GI ICBFJI

655.:5.;99.;99 655.>;.;99.;99 655.87.;99.;99 655.6;>.;99.;99 655.691.;99.;99 655.685.;99.;99 655.;;;.;99.;99 655.;97.;99.;99

655.:6.;99.;99 655.>:.;99.;99 655.89.;99.;99 655.6;?.;99.;99 655.698.;99.;99 655.686.;99.;99 655.;;:.;99.;99 655.;99.;99.;99

[IG56 ZTGCZ Ghrijjhúc gi rig 655.::.6.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.>:.;99.;99 GCZ Zirvir 655.::.6.5

ZTGAJU Ghrijjhúc gi rig 655.::.;.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.>:.;99.;99 GCZ Zirvir 655.::.6.5

[IG 5; - LI]]FLHCI LI]]FTBFU56 Ghrijjhúc gi rig 655.>9.6.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.89.;99.;99 GCZ Zirvir 655.::.6.5

LI]]FTBFU5; Ghrijjhúc gi rig 655.>9.;.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.89.;99.;99 GCZ Zirvir 655.::.6.5

LI]]FTHLU[56 Ghrijjhúc gi rig 655.>9.:.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.89.;99.;99 GCZ Zirvir 655.::.6.5 6|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


[IG 5: - ÎCWFCHBBFZ ÎCWFCHBBFZ ÎCWTBFU56 Ghrijjhúc gi rig 655.8?.6.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.6;?.;99.;99 GCZ Zirvir 655.::.6.5

ÎCWTBFU5; Ghrijjhúc gi rig 655.8?.;.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.6;?.;99.;99 GCZ Zirvir 655.::.6.5

ÎCWTBFU5: Ghrijjhúc gi rig 655.8?.:.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.6;?.;99.;99 GCZ Zirvir 655.::.6.5

ÎCWTBFU57 Ghrijjhúc gi rig 655.8?.7.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.6;?.;99.;99 GCZ Zirvir 655.::.6.5

ÎCWTHLU[5; Ghrijjhúc gi rig 655.8?.9.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.6;?.;99.;99 GCZ Zirvir 655.::.6.5

ÎCWTWHVYIW56 Ghrijjhúc gi rig 655.8?.>.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.6;?.;99.;99 GCZ Zirvir 655.::.6.5

;|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


[IG 57 - JFKHCFZ JFKTUJ56 Ghrijjhúc gi rig 655.6;8.6.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.698.;99.;99 GCZ Zirvir 655.::.6.5

JFKTUJ5; Ghrijjhúc gi rig 655.6;8.;.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.698.;99.;99 GCZ Zirvir 655.::.6.5

JFKTUJ5: Ghrijjhúc gi rig 655.6;8.:.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.698.;99.;99 GCZ Zirvir 655.::.6.5

JFKTUJ57 Ghrijjhúc gi rig 655.6;8.7.5 Lfsjfrf ;99.5.5.5 Ghrijjhúc gi krdfgjfst 655.698.;99.;99 GCZ Zirvir 655.::.6.5

QH.

JDCJBYZHDCIZ 

Ib prdyijtd prdyijtd qui ailds rifbhzfgd af jdctrhkuhgd gi lfcirf lfcirf luy hlpdrtfcti pfrf hgicthnhjfr y risfbtfr bds puctds qui afy qui jukrhr y jdcshgirfr pfrf bbivfr f jfkd ucf hlpbilictfjhúc ixhtdsf. Cds gimf lujafs jdsfs hlpdrtfctis pfrf rinbixhdcfr y dtrfs qui af rindrzfgd pfrf bbivfr f jfkd ucf kuicf hlpbilictfjhúc.



Dtrd puctd luy hlpdrtfcti pfrf bbivfr f jfkd jfkd isti prdyijtd jdcshsti ic krhcgfr krhcgfr ucf kuicf kuicf jfpfjhtfjhúc f bds usufrhds gi ghjaf hcsthtujhúc, pfrf qui trfkfmic shc bf cijishgfg gi usfr :|Uæohcf



dtrds lighds y ivhtfcgd qui bds kicinhjhds gi isti shstilf gi rig si vicofc fkfmd y bds prdjisds ilpidric.

QHH.

[IJDLICGFJHDCIZ 

Ic bf lighgf lighgf gi bd pdshkbi pdshkbi cucjf pdcir muctfs ic uc lhsld lhsld gujtd bìcifs gi gftds jdc bìcifs gi ;;5^, d sh nuirfc sipfrfgfs rispitfr ucf ghstfcjhf lìchlf gi 69 f ;5 jictìlitrds. Zhc ilkfrod ic jfcfbitfs ispijhfbis gib thpd jfkbi jfcfb si ispijhnhjfc sipfrfjhdcis nìshjfs gi ; f : jictìlitrds ictri jfkbis gi gftds, gi ;;5^ (shilpri qui sifc gi uc shstilf YUZ) y tibinúchjfs ic ucf lhslf jfcfbitf. Ufrf bf hlpbilictfjhúc hlpbilictfjhúc y bf jdlprf gi lftirhfbis pfrf bf rig ic ucf ilprisf afy qui ticir ic juictf bds prdjisds qui bf ilprisf rifbhzf pfrf cd ticir hcjdcvichictis nuturds.



Cd ixjigir ixjigir bf ghstfcjhf læxhlf læxhlf gi bds jfkbis rijdlicgfgf pdr ib nfkrhjfcti, vfbi fjbfrfr qui ib bìlhti pfrf ib jfkbifgd nhmd is gi 85l y cd istæ pirlhthgd ixjigirsi, fsì jdld èb bìlhti pfrf bds pftja jdrg is gi >l ic bf pftjairf y :l ic bf jdcixhúc gib tirlhcfb, shicgd istd cfgf læs qui ucf fjbfrfjhúc yf qui ic cuistrd jfsd cd si gfc tfbis ghstfcjhfs Wicir ic juictf tistifr bf jdcthcuhgfg gib jfkbi YWU lighfcti bf jdcixhúc fprdphfgf gi bds gds ixtrilds tirlhcfbis gib lhsld jdcijtfgds fb Zwhtja.



QHHH.

OBDZF[HD GI WÈ[LHCDZ 

Wdpdbdoìf gi rig= Zi ginhci jdld ib lfpf nìshjd d búohjd gi ucf rig ucf rig pfrf hctirjflkhfr gftds. Ic dtrfs pfbfkrfs, is bf ndrlf ic qui istæ ghsiöfgf bf rig, sif ic ib pbfcd nìshjd d búohjd.



Jdrrhicti ibèjtrhjf d hcticshgfg ibèjtrhjf= Is ib nbumd gi jfrof ibèjtrhjf pdr uchgfg gi thilpd qui rijdrri uc lftirhfb. lftirhfb.6 Zi

giki

fb

ldvhlhictd

gi

bfs

jfrofs

(cdrlfblicti ibijtrdcis) (cdrlfblicti ibijtrdcis) ic ic ib hctirhdr gib lftirhfb. 

Bf vibdjhgfg gi jdcixhúc= is ib prdlighd gi hcndrlfjhúc qui si trfcslhti ictri gds ghspdshthvds pdr uchgfg gi thilpd, ic uc shstilf uc shstilf gi trfcslhshúc.



Urdtdjdbd gi jdluchjfjhdcis= is uc shstilf gi riobfs qui pirlhtic qui gds d læs icthgfgis gi uc shstilf gi jdluchjfjhúc si

jdluchquic

ictri

ibbfs

pfrf

trfcslhthr hcndrlfjhúc hcndrlfjhúc pdr lighd gi jufbquhir thpd gi vfrhfjhúc gi ucf lfochtug ucf lfochtug nìshjf. 

Drgicfgdr = d ucf jdlputfgdrf pirsdcfb, jdlputfgdr pirsdcfb, jdcdjhgf jdld UJ (shobfs ic hcobès ic hcobès gi pirsdcfb jdlputir), is uc thpd gi lhjrdjdlputfgdrf gi lhjrdjdlputfgdrf ghsiöfgf ic prhcjhphd pfrf sir uthbhzfgf pdr ucf pirsdcf f bf viz. Afkhtufblicti, bf shobf UJ si rinhiri f bfs jdlputfgdrfs HKL jdlputfgdrfs HKL UJ jdlpfthkbis.



Yc sirvhgdr= is ucf fpbhjfjhúc ic imijujhúc (sdntwfri) jfpfz (sdntwfri) jfpfz gi fticgir bfs pithjhdcis gi uc jbhicti y givdbvirbi ucf rispuistf ic jdcjdrgfcjhf. Bds sirvhgdris si puigic imijutfr ic jufbquhir thpd gi jdlputfgdrf, hcjbusd ic jdlputfgdrfs gighjfgfs f bfs jufbis si bis b is jdcdji hcghvhgufblicti jdld «ib sirvhgdr°.



Yc shstilf

dpirfthvd (ZD)= Is

ib sdntwfri ib sdntwfri prhcjhpfb

d

jdcmuctd gi prdorflfs gi uc shstilf hcndrlæthjd qui oisthdcf bds rijursds gi afrgwfri gi afrgwfri y prdvii sirvhjhds f bds prdorflfs gi fpbhjfjhúc gi sdntwfri, imijutæcgdsi ic ldgd prhvhbiohfgd



rispijtd gi bds ristfctis (fucqui puigi qui pfrti gi èb si imijuti ic ispfjhd gi usufrhd). 

Ghrijjhúc LFJ (Lighf Fjjiss Jdctrdb)= Is uc hgicthnhjfgdr gi 71 khts 71 khts (> kbdquis gi gds jfrfjtiris aixfgijhlfbis jfrfjtiris aixfgijhlfbis (7 khts)) qui jdrrispdcgi gi ndrlf ýchjf f ucf tfrmitf d ghspdshthvd gi rig. Zi rig. Zi jdcdji tflkhèc jdld ghrijjhúc nìshjf, y is ýchjf pfrf jfgf ghspdshthvd.



Itaircit= Is uc istæcgfr gi rigis gi ærif bdjfb pfrf jdlputfgdris jdc fjjisd fb lighd pdr gitijjhúc gi bf dcgf pdrtfgdrf y jdc gitijjhúc gi jdbhshdcis (JZLF/JG). (JZLF/JG). Zu cdlkri vhici gib jdcjiptd nìshjd gi itair. Itaircit itair. Itaircit ginhci bfs jfrfjtirìsthjfs gi jfkbifgd y siöfbhzfjhúc gi chvib nìshjd y bds ndrlftds

gi trflfs

gi

gftds gib chvib

gi

icbfji

gi

gftds gib ldgibd gib ldgibd DZH. 

Jictrd gi prdjisflhictd gi gftds d khic "gi prdjisd gi gftds" (JUG) f fquib ispfjhd gdcgi si jdcjictrfc bds rijursds cijisfrhds pfrf ib prdjisflhictd gi bf hcndrlfjhúc gi ucf drofchzfjhúc.



Bf tfrmitf gi rig= Wflkhèc jdcdjhgf jdld pbfjf gi rig, fgfptfgdr gi rig, fgfptfgdr fgfptfgdr BFC, Hctirnfz gi rig nìshjf, d sus tèrlhcds ic hcobès Citwdr` Hctirnfji Jfrg d Citwdr` hctirnfji jdctrdbbir (CHJ), juyf trfgujjhúc bhtirfb gib hcobès is «tfrmitf gi hctirnfz gi rig° (WH[), is uc jdlpdcicti gi afrgwfri qui jdcijtf ucf jdlputfgdrf f ucf rig hcndrlæthjf y qui pdshkhbhtf jdlpfrthr rijursds (jdld frjahvds, ghsjds gurds ictirds, hlprisdrfs ictirds, hlprisdrfs i hctircit) hctircit)

ictri

gds

d

læs jdlputfgdrfs, læs jdlputfgdrfs, is is gijhr, ic ucf rig ucf rig gi jdlputfgdrfs. 

[ig hcfbælkrhjf (whribiss citwdr`)= Zi uthbhzf ic hcndrlæthjf pfrf gishocfr bf jdcixhúc gi cdgds qui si gf pdr lighd gi dcgfs ibijtrdlfocèthjfs, shc cijishgfg gi ucf rig jfkbifgf d fbælkrhjf. Bf trfcslhshúc y bf rijipjhúc si rifbhzfc f trfvès gi puirtds.

>|Uæohcf HCO. ZHZWILFZ X WIBILFWHJF


Dcgfs

gi

rfghd=

Zdc

uc

ibijtrdlfocèthjf jdc bdcohtugis

gi

thpd

gi rfghfjhúc gi rfghfjhúc

dcgf ic

ib ispijtrd ib ispijtrd

ibijtrdlfocèthjd læs bfrod qui bf buz hcnrfrrdmf. buz hcnrfrrdmf. Bfs dcgfs gi rfghd si prdpfofc gisgi nrijuicjhfs gisgi nrijuicjhfs gi 65 WAz 65 WAz afstf 65 Àz, 65 Àz, juyfs jdrrispdcghictis bdcohtugis gi dcgf sdc gisgi bds 655 lhjrúlitrds (5.55:8 pubofgfs) afstf bds 655 `hbúlitrds (>; lhbbfs). 

Wijcdbdoìf=

Is

ib

jdcmuctd

gi

jdcdjhlhictds tèjchjds, jdcdjhlhictds tèjchjds, jhictìnhjflicti jhictìnhjflicti drgicfgds,

qui

pirlhtic ghsiöfr y jrifr khicis, sirvhjhds qui nfjhbhtfc bf fgfptfjhúc fb lighd flkhicti y bf sfthsnfjjhúc gi bfs cijishgfgis isicjhfbis y bds gisids gi bf aulfchgfg 

Uuctd gi fjjisd hcfbælkrhjd= (whribiss fjjiss pdhct, jdcdjhgd

pdr

bfs

shobfs _FU d FU),

ic

ucf rig

gi

jdlputfgdrfs, jdlputfgdrfs, is uc ghspdshthvd gi rig qui hctirjdcijtf iquhpds gi jdluchjfjhúc hcfbælkrhjds, pfrf ndrlfr ucf rig hcfbælkrhjf qui hctirjdcijtf ghspdshthvds hctirjdcijtf ghspdshthvds lúvhbis d tfrmitfs gi rig hcfbælkrhjfs. 

Ib whnh= Is uc lijfchsld gi jdcixhúc gi ghspdshthvds ibijtrúchjds gi ndrlf hcfbælkrhjf. ndrlf hcfbælkrhjf. Bds Bds ghspdshthvds afkhbhtfgds jdc

whnh

(jdld

hctibhoicti,

ucf jdlputfgdrf ucf jdlputfgdrf pirsdcfb,

ucf vhgidjdcsdbf, ucf vhgidjdcsdbf,

uc tibèndcd

uc tibivhsdr uc tibivhsdr hctibhoicti d

uc riprdgujtdr gi lýshjf) lýshjf) puigic jdcijtfrsi f hctircit f hctircit f trfvès gi uc puctd uc puctd gi fjjisd gi rig hcfbælkrhjf. Ghjad hcfbælkrhjf. Ghjad puctd gi fjjisd thici uc fbjfcji gi ucds vihcti litrds ic hctirhdris, fbjfcji qui hcjrilictf fb fhri bhkri. 

Lhjrddcgfs= Zdc bfs dcgfs bfs dcgfs ibijtrdlfocèthjfs0 oicirfblicti ibijtrdlfocèthjfs0 oicirfblicti gi ictri :55 LAz :55 LAz y :5 OAz, :5 OAz, qui supdci uc pirìdgd gi dsjhbfjhúcgi dsjhbfjhúcgi : cs : cs (:ß65∛8 s) f :: ps :: ps (::ß65∛6; s) y ucf bdcohtug ucf bdcohtug gi dcgf ic ib rfcod gi 6 l 6 l f 65 ll. 65 ll.



gi rfghfjhúc Bf rfghfjhúc hcnrfrrdmf= d rfghfjhúc H[ is uc thpd gi rfghfjhúc ibijtrdlfocèthjf y tèrlhjf, tèrlhjf, gi lfydr bdcohtug lfydr bdcohtug gi dcgf qui bf buz bf buz vhshkbi,

pird

licdr

qui

bf

gi

bfs lhjrddcgfs. ?|Uæohcf



Jdcsijuictilicti, Jdcsijuictilicti, thici licdr nrijuicjhf nrijuicjhf qui bf buz vhshkbi y lfydr qui bfs lhjrddcgfs. 

Zftèbhti frthnhjhfb= is uc hcoichd, icvhfgd ic ucf bfczfgirf ucf bfczfgirf ispfjhfb, qui ispfjhfb, qui si lfcthici ic úrkhtf fbrigigdr gi juirpds gib ispfjhd. Bds sftèbhtis frthnhjhfbis sftèbhtis frthnhjhfbis drkhtfc fbrigigdr gi sftèbhtis cfturfbis, fstirdhgis cfturfbis, fstirdhgis d pbfcitfs. Wrfs pbfcitfs. Wrfs su vhgf ýthb, bds sftèbhtis frthnhjhfbis puigic quigfr drkhtfcgd jdld kfsurf ispfjhfb, d puigic gishctiorfrsi rihcorisfcgd ic bf ftlúsnirf (jdsf qui djurri sdbflicti sh su úrkhtf is gi pdjf fbturf).



[fgfr d ‒gitijjhúc y lighjhúc gi ghstfcjhfs pdr rfghd rfghd“= Is uc shstilf

qui

usf dcgfs

ibijtrdlfocèthjfs pfrf

lighr

ghstfcjhfs, fbthtugis, ghrijjhdcis y vibdjhgfgis gi dkmitds istæthjds d lúvhbis jdld firdcfvis, jdld firdcfvis, kfrjds, viaìjubds ldtdrhzfgds, ndrlfjhdcis litidrdbúohjfs y ib prdphd tirricd. 

Uirhnèrhjd= Is bf gicdlhcfjhúc oicèrhjf pfrf gishocfr fb fpfrftd d ghspdshthvd fuxhbhfr i hcgipicghicti jdcijtfgd f bf uchgfg bf uchgfg jictrfb gi prdjisflhictd gi ucf jdlputfgdrf. ucf jdlputfgdrf.



Wirldorfnìf= is ucf tèjchjf qui pirlhti jfbjubfr y gitirlhcfr tilpirfturfs tilpirfturfs f ghstfcjhf, jdc ixfjthtug y shc cijishgfg gi jdctfjtd nìshjd jdc ib dkmitd f istughfr. Bf tirldorfnìf pirlhti jfptfr bf rfghfjhúc bf rfghfjhúc hcnrfrrdmf gib ispijtrd gib ispijtrd ibijtrdlfocèthjd, ibijtrdlfocèthjd,

uthbhzfcgd jælfrfs

tirldorænhjfs d

gi tirldvhshúc. gi tirldvhshúc. 

Jdctrdb

rildtd=

d lfcgd

f

ghstfcjhf is

uc

ghspdshthvd ibijtrúchjd ghspdshthvd ibijtrúchjd usfgd pfrf rifbhzfr ucf dpirfjhúc rildtf (d tibilfcgd) sdkri ucf læquhcf. ucf læquhcf. 

Wibivhshúc pdr sftèbhti= is uc lètdgd gi trfcslhshúc tibivhshvf jdcshsticti

ic

ritrfcslhthr

gisgi

uc sftèbhti

gi

jdluchjfjhdcis ucf siöfb gi tibivhshúc gi tibivhshúc ilhthgf gisgi uc puctd gi bf Whirrf, gi ndrlf qui èstf puigf bbiofr f dtrfs pfrtis gib pbfcitf. 

Wibivhshúc ghohtfb tirristri (WGW)= tflkhèc bbflfgf ic Flèrhjf Bfthcf tibivhshúc ghohtfb fkhirtf (WGF), is bf trfcslhshúc 1|Uæohcf



gi hlæoicis ic ldvhlhictd y su sdchgd fsdjhfgd lighfcti jdghnhjfjhúc khcfrhf f trfvès gi ucf rig gi ripithgdris tirristris.

QH^. KHKBHDO[FNÌF D BHC@DO[ÆNHF attp=//www.sucft.odk.pi/juictfssucft/pbfcistrftiohjd/dkmithvdsIstrft iohjds.atl attps=//is.wh`hpighf.dro/wh`h/[igTgiTjdlputfgdrfs attps=//is.wh`hpighf.dro/wh`h/[igThcfb%J:%F6lkrhjf attps=//is.sbhgisafri.cit/mdrgyzahtd6;:/uct-prdyijtd-nhcfb attp=//www.ldcdorfnhfs.jdl/trfkfmds;6/prdyijtd-gi-rig/prdyijtd-girig.satlb#hxzz7l7Q:v?V@


IMPLEMENTACION DE RED SUNAT

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