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XLEPHQ^EI BHBI_ IHLELBMHNLEEHQGÊBLELBIXK^YQIEBKH
XLEPHQ^
YQXFEKKG
NXQ^G6
Jbrdhtelm
IGNHLYH6
ELYHMQBLYH^6
PE^EÞL
PE^EÞL66 ‛ Bk 1?19 nglsgkeibrlgs ngjg ulb hjprhsb kêihr hl kb prgvelneb ih
_bnb
_bnbsj
sjby
byg,
g, th
thlh
lhrr bk
bktg
tgss hs
hstâ
tâli
libr
brhs
hs ih nbke
nbkeib
ibi
i hl kg
kgss prgi
prgiun
untg
tgss vb
vbre
rebi
bigs
gs
nbrbnthrezbigs pgr kb nrhbteveibi h ellgvbneþl‚
_BQYH E6 G_GQYXLEIBI
^hnneþl 2. ^etubneþl
2.2
.2.. Ihsn
Ihsnrrepne
epneþ
þl i
ihk
hk ^h
^hnt
ntg
gr6
Hk shntgr
shntgr Qhstbu
Qhstburbl
rblths
ths ngj
ngjprh
prhlih
lih kb bn
bntev
teveib
eibi,
i, rhs
rhstbu
tburbl
rblths
ths,, pgk
pgkkhr
khrêbs
êbs y
pbrrekkbs. Bsejesjg, hk shntgr elnkuyh kb vhltb ih ngjeibs y ahaeibs
prhpbrbibs pbrb hk nglsujg cujblg eljhiebtg, tbltg bk pöakeng hl mhlhrbk
ngjg, hxnkusevbjhlth, b b`ekebigs b ulb ihthrjelbib grmblezbneþl. Hk mrupg
Qhstburblths jgstrþ auhl ihshjphòg bk bujhltbr hl 1.0=% hl kg quh vb
ihk bòg rhnuphrblig su ejpuksg quh kg kkhvþ b rhmestrbr hk 1?28 ul bkzb ih
1.59% phrg quh hk 1?2= sh rhiufg cbstb ul 2.23%. Hl `harhrg 1?23, hk shntgr
rhstburblths bujhltþ 1,0=%. Hsth rhsuktbig sh susthltþ hl kb hvgkuneþl
`bvgrbakh ih rhstburblths hl 1,90%, gtrbs bnteveibihs ih shrveneg ih ngjeibs
2.1. Ce
Cest
stg
gre
rebb ih kb Hjpr
jprhsb
Kb cestgreb shòbkb quh Fbejh Qgfbs Hspelg sh hlngltrbab ihshjpkhbig, hl
vestb ih su pbseþl pgr kb ngjeib y kb lhnhseibi ih ul puhstg ih ngjeibs hl
ul shntgr ih _bnbsjbyg, rhbkezb kb bnteveibi ih vhltb ih pbpetbs, fumgs4
pgsthregrjhlth cujetbs, nbptblig kb bthlneþl ih vhnelgs y trblshölths pgr hk
reng sbagr y nbkeibi ih sus prgiuntgs. _gr ievhrsgs jgtevgs ihfg kb pbseþl ih
kb ngnelb pbrb ihienbrsh b gtrgs lhmgnegs4 sel hjabrmg, hl bmgstg 1?23
rhbareþ y fultg b sus trbabfbigrhs, ihshb quh kb jbrnb shb hxthlieib pgr tgib
kb prgvelneb ih _bnbsjbyg barehlig hstrbtåmenbjhlth igs g jâs sunursbkhs.
2.
2.>.
>. Blâk
Blâkes
eses
es Hxth
Hxthrl
rlg
g (gp
(gpgr
grtu
tule
leib
ibih
ihss y bj
bjhl
hlbz
bzbs
bs))
2.
2.9.
9. Blâk
Blâkes
eses
es Elth
Elthrl
rlg
g (`grt
(`grtbk
bkhz
hzbs
bs y i
iha
haek
ekei
eibi
bihs
hs))
^hnneþl 1. Gafhtevgs
1.
1.22. Gafh
fhte
tevg
vgss Hst
strrbt
btåm
åmen
eng
gs6
g @grjbkezbneþl ihk lhmgneg hl tgibs sus röarenbs.
g Barer gtrgs puhstgs hl kb neuibi.
g @eihkezbr nkehlths.
1.1. Gafh
fhte
tevg
vgss ihk
ihk jbr
jbrdhte
dhtel
lm6
g Ibr b nglgnhr sgarh kb grmblezbneþl.
g Iemetbkezbr hk lhmgneg, prgpgrneglblig jbrdhtelm iemetbk.
>.2 _hr`ek
_hr`ek i
ihk
hk nnglsu
glsujeig
jeigr
r
>.1 Ngjpgrtbj
Ngjpgrtbjehltg
ehltg ih ngjprb
ngjprb
>.> Ihshgs
Ihshgs y lhnhseibi
lhnhseibihs
hs ihk nglsujeigr
nglsujeigr
Hl hk rhstburblth pb― kkhlbr, hk nkehlth sehjprh hs kg jâs ejpgrtblth. Hk
gafhtevg hs nglshmuer, hl tgig jgjhltg, hk 2??% ih sbtes`bnneþl ihk
nkehlth. Kb rbpeihz hl hk shrveneg, hk trbtg bjbakh y phrsglbk y kb
nglstblth bibptbneþl b kgs mustgs ihk nkehlth sgl kgs jhiegs pbrb
nglshmuerkg. Ngl hsth `el sh ihsbrrgkkb nbpbnetbneglhs ih `grjbneþl
pbrb hk ph
pbrb phrs
rsgl
glbk
bk ih
ihkk rh
rhst
stbu
burb
rblt
lth
h y blblbk
bkez
ezb
b phre
phreþi
þien
enbj
bjhl
hlth
th kb
kbss
lhnhseibihs y ihshgs ih quehlhs vesetbl hk hstbakhnejehltg jhieblth
sesthjbs ih ngltrgk ih gpeleþl, pbrb jhfgr bibptbrsh b kg quh kgs
nkehlths ihjblibl y hsphrbl ih lgsgtrgs.
>.9 Câaetgs
Câaetgs ih
ih usg y bntetuih
bntetuihss
Yhlh
Yhlhrr ul au
auhl
hl tr
trbt
btg
g ngl
ngl kg
kgss nk
nkeh
ehlt
lths
hs y pg
pgih
ihrr arel
arelib
ibrk
rkhs
hs ul au
auhl
hl
shrveneg ngjg tbjaeål thlhr ul jblthlejehltg bihnubig ihltrg ih kb
>.
>.88 _bphkh
_bphkhss ih ngjpr
ngjprbb
Hk rhstburblth pb― kkhlbr g`rhnh b su nkehlthkb prgiuntgs quh hstål bk
bknblnh ih tgigs kgs usubregs iespuhstg b kb ngjprb ibig quh bk
jgjhltg ih nglsujer kb phrsglb thlmb kb nbpbneibi ih pbmbr ul
prhneg
^hnneþl 9. Jhrnbig
9.2. Cestgreb
Xlb ih kbs ngsbs quh bpgrtþ kb öktejb iånbib, rhsphntg b
tgig kg quh yb sh sbah ih kb cestgreb y hk gremhl ih kb pbpb
y ih nþjg sh hxpblieþ b 282 pbêshs hl hk julig, hs quh
ngl`er
ngl`erjþ
jþ quh kg
kgss gr
grêmh
êmhlhs
lhs ihk tua
tuaårn
årnuk
ukg
g hstuv
hstuveh
ehrgl
rgl hl
9.
9.1.
1. Yb
Ybjb
jbòg
òg ihk
ihk jhrn
jhrnbi
big
g
Ybakb 26 Ybjbòg ih jhrnbig
Mhgmrâ`enbs
Qhmeþl g pbês _hrö
Neuibi _bnbsjbyg
Ihlseibi pgakbneglbk W cbaetblths
Nkejb
Gtrbs mhgmrâ`enbs Yhjpkbig
Ngliuntubkhs
Gnbseglhs Lgrjbkhs (bkejhltbneþl iebreb)
Ahlh`enegs Pbrehibi hl prgiuntgs
_gseneþl ihk usubreg Xsubreg hl pgthlneb
Êlienh ih utekezbneþl Juncg usg (ngnelb)
Hstbig ih khbktbi Jhieblb khbktbi b ul shrveneg
Mrbig ih nglgnejehltg El`grj
El`grjbig
big ih bkm
bkmul
ulbb vb
vbreh
rehibi
ibi
ih ngjeibs
Bntetui cbneb hk prgiun
prgiuntg
tg Hltusebstb pgr kbs g`hrtbs.
Gtrbs ngliuntubkhs
Ihjgmrâ`enbs
Hibi Hltrh 22 y 0? bògs
9.>.. Blâkes
9.> Blâkeses
es i
ihh kb ihjbli
ihjblibb
Hk hstuieg ihk jhrnbig.- hs ulb elenebtevb hjprhsbrebk, quh
sh hlnbrmb ih `grjbr ulb eihb sgarh kb vebaekeibi ngjhrnebk
ih ul prgiuntg g shrveneg.
Blâkeses ihk nglsujeigr.- ihnej
ihnejgs
gs quh
quh hk
hk ng
nglsuj
lsujeigr
eigr
biqu
biqueh
ehrh
rh hk pr
prgi
giun
untg
tg pg
pgrq
rquh
uh sg
sgl
l ih
ihken
keneg
egsb
sbs,
s, lu
lutr
tretetev
evbs
bs,,
bphretevbs, ngl auhl sbagr, y lgs hkemhl ngjg hjprhsb pgr
quh g`rhnhjgs ul prgiuntg ih nbkeibi.
9.
9.9.
9. Hstb
Hstbne
negl
glbk
bkei
eibi
bi66
Hk bl
blâk
âkes
eses
es ih hs
hstb
tbne
negl
glbk
bkei
eibi
bi ih
ihkk prgi
prgiun
untg
tg sh ih
ihth
thrj
rjel
elþ
þ
jhieblth kbs hltrhvestbs prg`ulieibi rhbkezbibs b kgs nkehlths.
Kgss rh
Kg rhsu
suktktbi
bigs
gs qu
quh
h sh ih
ihtb
tbkkb
kkbl
l b ng
nglt
ltel
elub
ubne
neþl
þl ph
phrj
rjete
eterâ
râl
l
nbknukbr hl quh `hncbs cbarâ jbygr nglsujg.
Ybakb 16 Hstbneglbkeibi
H^YBNEÞL NBLYEIBI %
Phrblg 3 1?.8?%
Gtgòg 2?3 1=.??%
Elvehrlg 211 >?.8?%
_rejbvhrb 33 11.??%
YGYBK IH 9?? 2??%
_HQ^GLB^
@uhlth6 _rgpeb
Kgs ibtgs jgstrbigs kêlhbs brreab ihjuhstrbl quh cby
ul jbygr nglsujg hl elvehrlg y hk jhlgr nglsujg hs
hl vhrblg yb quh kbs phrsglbs sh nglnhltrbl hl
nglsujg ih bkejhltgs iehtåtengs.
9.
9.8.
8. Ejpb
Ejpbnt
ntg
g ih
ih kb
kb thnl
thnlgk
gkgm
gmêb
êb
Hk retjg ih ellgvbneþl thnlgkþmenb sh bnhkhrb nbib
Kbs luhv
luhvbs
bs thnlgkgmê
thnlgkgmêbs,
bs, rhkbn
rhkbneglbi
eglbibs
bs ngl luhs
luhstrg
trg
hltgrlg, hstâl bmekezblig, gptejezblig y
phr`hnneglblig bkmulbs bnteveibihs quh rhbkezbjgs
hl luhstrg iêb b iêb. Kb ngjulen
enb
bneþl hl kb
bntubk
bntubkeib
eibi
i hs bkmg
bkmg quh
quh cb bvb
bvblzb
lzbig
ig jun
juncg,
cg, ulb
ngjulenbneþl quh hs juncg jâs râpeib quh blths.
Xl hfhjpkg ih ngjulenbneþl bntubk, hl nglnrhtg b
trbvås ih Elthrlht, hl hk nbsg ih trblsjeter jhlsbfhs,
9.0
.0.. Ngjpht
jphtei
eigr
grhs
hs
_gihjgs ihner quh hl hsth jhrnbig ngjpeth ngl6
Jhrnbig
Bjaukblths
_bpetbs abribkhs
_bpetbs ih Dbtnel
9.=
.=.. _brte
brtene
nep
pbne
neþ
þl ih jhr
jhrnbig
big
Ygtbk
gtbk ih uleibih
uleibihss vhlieibs
vhlieibs pgr
pgr kb hjprh
hjprhsb
sb
jhrnbig hl uleibihs ( % ):
_brtenepbneþl ih jhrnbighl
Ygtbk
gtbk ih uleibih
uleibihss vhlieib
vhlieibss pgr hkjhrn
hkjhrnbig
big
21??
·
8???
· 19 %
9.3.. ^hm
9.3 ^hmjhl
jhltbn
tbneþl
eþl ih jhrn
jhrnbig
big y jh
jhrnb
rnbig
ig jht
jhtbb
^hmjhltbneþl ih jhrnbig
prgiuntg.
Ihjgmrâ`enb6 shmjhltbrhjgs hk jhrnbig thlehlig
9.
9.5.
5. _r
_rgy
gyhn
hnne
negl
glhs
hs ihk
ihk jhrn
jhrnbi
big
g
_BQYH EEE.
JBQDHYELM YÂNYENG
^hnneþl =.
_rgiuntg
=.2. Cestgreb
Kb pb
pbpb
pb g pb
pbtb
tbtb
tb (l
(lgj
gjar
arh
h ne
nehl
hltê
tê`e`eng
ng66 ^g
^gkb
kblu
luj
j
tuahrgsuj) hs ulb pkbltb phrthlhnehlth b kb `bjekeb
ih kbs sgkblânhbs, gremelbreb ih Bjårenb ihk ^ur y
nuktktev
nu evbi
bib
b hl tg
tgig
ig hk ju
juli
lig
g pg
pgrr su
suss tuaå
tuaårn
rnuk
ukgs
gs
ngjhsteakhs. Igjhstenbib hl hk bktepkblg blielg pgr
sus cbaetblths cbnh ulgs =.??? bògsT2Z `uh kkhvbib b
Hurgpb pgr kgs nglquestbigrhs hspbògkhs jâs ngjg
ulb
ulb nu
nure
regs
gsei
eibi
bi agtâ
agtâle
lenb
nb qu
quh
h ng
ngjg
jg ul
ulb
b pk
pkbl
bltb
tb
bkejhlteneb.
ihsb`êg
ihsb`êg pbr
pbrbb nehltê
nehltê`en
`engs
gs ih vb
vbreb
rebss ies
iesnep
nepkel
kelbs,
bs, quh
trbtbl ih iekuneibr su gremhl, mhlåtenb y `esegkgmêb.
Ybjaeål, ihltrg ihk nbjpg ih kb thnlgkgmêb, åstgs lg
nhsbl ih hlngltrbr ulb mrbl nblteibi ih
bpkenb
bpkenbneg
neglhs
lhs jâs bkk
bkkâ
â ih kbs ngl
nglvhl
vhlneg
neglbk
lbkhs
hs pbr
pbrb
b
hsth tuaårnukg, ihsih kgs ngsjåtengs y hk bkngcgk
cbstb hk pbphk prhlsb.
Kb pbpb hs
hs ulb pkbl
pkbltb
tb gremelbreb
gremelbreb ih kgs
kgs Blih
Blihs.
s. Kgs
pr
prgn
gnhs
hsgs
gs ih igjh
gjhst
sten
enb
bne
neþl
þl y prgnh
rgnhssbjeh
bjehl
ltg
br
brth
thsb
sblb
lbkk ih su nu
nuktktev
evg
g `u
`uhr
hrgl
gl rhbk
rhbkez
ezbi
bigs
gs pg
pgrr kb
kbss
nukturbs prhcespâlenbs, nglstetuyhlig kb absh ih su
iehtb bkejhlteneb. Bihjâs fumþ ul pbphk semle`enbtevg
hl kb tr
trb
bien
eneþ
eþl
l y ngs
gstu
tuja
jarh
rhss ih kgs bltetem
mug
ugss
pgakbigrhs ih kgs Blihs.
Hk _hrö hs h
hkk prelne
prelnepbk
pbk nhltrg
nhltrg ih gremhl
gremhl ih kb pbp
pbpb
b
lbtevb, nuyb bltemûhibi ibtb ih =??? bògs blths ih
kbs nukturbs prh elnbs h elnbs. B kb vhz, luhstrg pbês
hs hk nhl
nhltr
trg
g ih jb
jbyygr aeg
egi
iev
evh
hrsei
rseibi
bi,, ngl 2??
Hk bòg 1?
1??8
?8,, Ibve
Ibvei
i ^pgg
^pgglh
lhr,
r, elv
elvhs
hstetemb
mbig
igrr ih
ihkk
Ihpbrtbjhltg ih Bmrenukturb ih kgs Hstbigs Xleigs,
prhshltþ kgs rhsuktbigs ih ulb elvhstembneþl sgarh hk
gremhl ih kb pbpb. ^gstehlh quh hs gremelbreb ihk sur
ih _hr
_hrö
ö y abs
absb
b sus cbkkbz
cbkkbzmgs
mgs hl elv
elvhst
hstemb
embneg
neglh
lhss
pbrb nglv
pbrb nglvhr
hrter
tersh
sh hl ul hkhj
hkhjhl
hltg
tg qu
quh
h hx
hxpk
pken
enb
b kb
ngsjgveseþl blielb y hk ihsbrrgkkg ih hstb sgnehibi.
pbpbs.
^hmöl nuhltb kb cestgreb, hl 23=5, hl pkhlb Muhrrb
ihkk _bne
ih _bne`en
`eng,
g, kg
kgss sgki
sgkibi
bigs
gs ph
phru
rubl
blgs
gs thlê
thlêbl
bl qu
quh
h
nbjelbr y vebfbr pgr ârhbs abstblth hxthlsbs, pgr
nbjelgs bkhfbigs ih kbs neuibihs y pgakbneglhs, pbrb
quh
quh kg
kgss sgk
gkib
ibig
igss nce
cekh
khlg
lgss lg biver
iverteteh
hrbl
rbl sus
pgseneglhs y lg puhibl ihthrjelbr iglih shrêb hk
pr
prþx
þxej
ejg
g bt
btbq
bquh
uh.. Hl hs
hstg
tgss ph
phre
repk
pkgs
gs,, kg
kgss sg
sgki
kibi
bigs
gs
thlêbl quh kkhvbr su bkejhltg phrg lg hxestêbl agksbs
le ngjg
ngjg rhrh`r
`rem
emhr
hrbr
br,, pg
pgrr hk
hkkg
kg,, ng
ngl
l ju
junc
ncgg el
elmh
mhle
leg
g
ngne
ngnelb
lbab
abl
l kb nb nbrl
rlh
h ih rh rhss u ih gtrg
gtrgss bl
blej
ejbk
bkhs
hs
kkhm
kkhmba
bab
b kb cgr grbb ihk bkju
kjuhrzg
hrzg,, sbn
bnb
bab
abl
l hs
hstg
tgss
hlvgktgregs y sh kbs ngjêbl.
=.1. Nbrbnthrêstenbs
@Ê^ENB^
Hk pr
prgi
giu
unt
ntg
g sh prh
rhsh
shl
ltb
tbrâ
râ bk ngl
glssuj
ujei
eig
gr ngl
ie`h
ie`hrh
rhlt
lths
hs tetepg
pgss ih rh
rhkkkkhl
hlg
g y nb
nbib
ib ul
ulg
g ih hk
hkkg
kgss
prhshltbrâ ul lgjarh ie`hrhlth ngl hk gafhtevg quh
kkbjh kb bthlneþl ihk nglsujeigr.
=.
=.>.
>. Iesh
Ieshòg
òg i
ihk
hk prg
prgiu
iunt
ntg,
g, hjp
hjpbq
bquh
uhss y hteq
htequh
uhtb
tbig
ig
=.>.2. _rgiuntg6
Hk prgiuntg quh sh vb b hkbagrbr hs ul aehl
ih tepg tblmeakh bkejhltbreg6 Kb prgiunneþl
ih kbs _bpbs Qhkkhlbs.
=.>.1. Hlvbsbig6
Hk prgiuntg sh servh hl pkbtgs bjpkegs, se
hsth
hsth sh ngls
nglsuj
ujh
h hl hk hs
hstb
tbak
akhn
hnej
ejeh
ehlt
ltg,
g,
jehltrbs quh, se hs pbrb kkhvbr, sh
prgpgrneglbrbl hlvbshs ih Yhnlgpgr quh
sgl abstblths prântengs.
=.>.>. Hjpbquhs
^h ut
utekekez
ezbr
brâl
âl ag
agks
ksbs
bs pk
pkâs
âstetenb
nbss ih ng
ngkg
kgr
r
akblng.
=.>.9. Hjabkbfh
^h iestreauyh pgr ihkevhry y kbs sbkeibs sgl
rh
rhm
mest
estrbibs hl ulb muêb ih vhltbs,
jblhfbib pgr kb hjprhsb.
=.>.8. Htequhtbig
Hstâ
Hstâ rh
rhpr
prhs
hshl
hltb
tbig
ig pg
pgrr hk kg
kgmg
mgtetepg
pg ih
ihkk
prgiuntg.
=.9..
=.9 _rgnh
_rgnhsg
sg pr
prgiu
giunte
ntevg
vg (su
(sujel
jelest
estrgs
rgs,, elst
elstbkb
bkbneg
neglh
lhss y
hspbneg, hquepgs, phrsglbk tånleng, pruhabs,
pruhabs, htn.)
b) ^XJE
^XJELE
LE^Y
^YQG
QG^
^
KXV
BMXB
MB^
a) EL^YBK
EL^YBKBNE
BNEGLH
GLH^
^ U H^_B
H^_BNEG
NEG
Ngnelb
^bkb ih Bthlneþl
n) HRXE_G^
JBRXELBQEB G HRXE_G^
KENXBIGQB
NGNELB ELIX^YQEBK
ABKBLVB
CHQQBJEHLYB^ U XYHL^EKEG^
GKKB
^BQYÅL
NXNCBQÞL
ABKIH
ABLIHFB^
ABKÞL IH MB^
_QHL^BIGQB
NXNCBQB^
NXNCEKKG^
JXHAKH^ U HL^HQH^
ABLRXEYG^
^EKKB^
H^YBLYH^
i) _HQ^
_HQ^GL
GLBK
BK Y
YÅN
ÅNLE
LENG
NG
_rgpehtbreg
Ngnelhrg
Jhshrb
=.8. Nbkeibi
Nbkeibi
Nbke ibi ihk tuaårnuk
tuaå rnukg
g
Kb nbkeibi ihk tuaårnukg, su nglthleig ih jbthreb
shnb, nglthleig ih bkjeiþl, ihsþrihlhs elthrlgs g
nubkeibihs ih ngnneþl, hs juy ejpgrtblth pbrb hk
nglsujeigr `elbk. Letrþmhlg hstejukb hk nrhnejehltg
ih kgs
kgs tu
tuaå
aårn
rnuk
ukgs
gs y jb
jbxe
xeje
jezb
zb kb prgi
prgiun
unne
neþl
þl ih
bkjeiþl. @þs`grg jbltehlh hk nrhnejehltg ih cgfbs y
tuaårnukgs h el`kuyh hl hk nglthleig y kb nbkeibi ih
bkjeiþl. _gtbseg jbxejezb kb basgrneþl ih bmub y kb
pr
prgi
giun
unne
neþl
þl ih jbth
jbthre
reb
b shnb
shnb,, y pu
puhi
hih
h rhiu
rhiune
nerr kg
kgss
jgrhtglhs. Hk nbkneg rhiunh kb elneihlneb ih jblncbs
elthrlbs jbrrglhs y lhmrbs, jbmlhseg bshmurb ulb
nbpbneibi `gtgseltåtenb `uhrth y nrhnejehltg sblg, hk
agrg rhiunh jblncbs jbrrglhs y hllhmrhnejehltg
hlzejâteng.
Nbkeibi
Nbke ibi ih kb pehk
btrbntevg
btrbntevgs,
s, tbjaeå
tbjaeål
l sgl prg
prgphl
phlsgs
sgs b ul
ulb
b veib
veib ih
bkjbnhlbfh jâs ngrtb.
Lutr
Lutren
eneþ
eþl
l vhm
hmht
htbk
bk ae
aehl
hl hq
hque
uekekear
arbi
bib
b rhiu
rhiune
nerâ
râ kb
elneihlneb ih ihsþrihlhs ih kb pehk ih kb pbpb y
jhfgrb kb nbkeibi mhlhrbk ih kb pehk.
Nbkn
bkneg prg
rgi
iunh
unh ulb pe
peh
hk jâ
jâss rhse
rhsest
sth
hlth
lth b kb
kbss
hl`hrjhibihs, hk agrg jhfgrb hk h`hntg ihk nbkneg
=.
=.0.
0. Ah
Ahlh
lh`e
`ene
negs
gs pb
pbrb
rb hk ngls
nglsuj
ujei
eigr
gr
Hs `ânek ih iemhrer. Lg sgkg hs `ânek ih iemhrer,
selg quh tbjaeål `bneketb kb iemhsteþl ih gtrgs
bk
bkej
ejhl
hltg
tgs.
s. Kb pb
pbtb
tbtb
tb hs ul bk
bkej
ejhl
hltg
tg ju
juyy
rhngjhlibig pbrb kgs ahaås, pbrb phrsglbs
quh lg puhihl iemhrer bkejhltgs iurgs g quh
hstâl hl`hrjbs.
^u bp
bpgr
grth
th ng
ngls
lsei
eihr
hrba
bakh
kh ih `ear
`earb
b ie
ieht
htåt
åten
enb
b
byuib b hstejukbr hk jgvejehltg phrestâkteng y
bujh
bujhlt
ltb
b kb sh
shnr
nrhn
hneþ
eþl
l ih fu
fumg
mgss mâ
mâst
stre
reng
ngs,
s,
hvetblig prgakhjbs ngjg hk hstrhòejehltg y
hl`hrjhibihs mrbvhs ngjg hk nâlnhr
ngkg
ngkgrrh
rrhnt
ntbk
bk.. Kb `ear
`earb
b tbja
tbjaeå
eål
l prgj
prgjuh
uhvh
vh kb
hkej
hkejel
elbn
bneþ
eþl
l ih
ihkk ngkh
ngkhst
sthr
hrgk
gk ih kb
kbss brth
brthre
rebs
bs y
vbsgs sblmuêlhgs, kg quh jhfgrb kb sbkui ihk
ngrbzþl.
_rhv
_rhveh
ehlh
lh hk hsng
hsngra
raut
utg.
g. Kb vetbjelb N
prh
rhsshlth hl kbs pbpbs puhih byuibr b
prhvhler hsth trbstgrlg, nbusbig prhnesbjhlth
pgr kb ih`enehlneb ih vetbjelb N.
nhrharg), tehl
ehlhl pgtbseg (prgpehibihs
vbsgiekbtbigrbs quh sh cbl rhkbneglbig ngl kb
hstejukbneþl ih kb `ulneþl nhrharbk), bsê ngjg
gt
gtrg
rgss lu
lutr
treh
ehlt
lths
hs hs
hshl
hlne
nebk
bkhs
hs (vet
(vetbj
bjel
elb
b A0
A0,,
`þs`grg, vetbjelb N)
Byui
Byuibb b tr
trbt
btbbr kb ieb
iebrr
rrhhb. Ng
Ngjh
jhrr pb
pbpb
pb
iurblt
iurblth
h ul hpesgi
hpesgieg
eg ih ieb
iebrrh
rrhbs
bs byu
byuibr
ibrâ
â b
bujhltbr kgs levhkhs ih hlhrmêb, `bneketbrâ kb
ie
iemh
mhst
steþ
eþl
l y bp
bpgr
grtb
tbrâ
râ `ear
`earb
b ie
ieht
htåt
åten
enb
b pbrb
pbrb
jhfgrbr kb `ulneþl ihk elthstelg.
Gtrgss ahlh
Gtrg ahlh`eneg
`enegss jhienelbkhs. Hk fu
jhienelbkhs. fumg
mg ih
pbpb
pbpb hs ul hxnh
hxnhkh
khlt
lth
h trbt
trbtbj
bjeh
ehlt
ltg
g pb
pbrb
rb kb
kbss
quhjbiurbs, kgs chjbtgjbs, kgs hsmuelnhs,
kg
kgss pr
prga
gakh
khjb
jbss ih kb pe
pehk
hk,, kb
kbss ök
öknh
nhrb
rbs,
s, kg
kgss
h`hntgs nbusbigs pgr kgs lbrnþtengs, hk nâlnhr
ih prþstbtb, hk nâlnhr ih öthrg y kb `grjbneþl
ih quesths g tujgrhs.
=.=. Nen
enkg
kg ih vei
eibb
=.
=.3.
3. Jbtr
Jbtrez
ez Ag
Agst
stgl
gl Ngls
Nglsuk
ukte
telm
lm Mrgu
Mrgup
p (J
(JAN
ANM)
M)
H^YQHKKB^ ^EMLG^ IH
ELYHQQGMBNEÞL
PBNB^ _HQQG^
KHNCHQB^
prgiuntg
=.5. Jbrnb
‛_B― KKHPBQ‚ hs kb jbrnb ih luhstrb hjprhsb, ngl `elbkeibi
`e lbkeibi ih
hl`btezbr hk prgiuntg quh sh hstâ prgiunehlig.
KGMGYE_G6
Hk ieaufg shrêb ul nch` ngl jgstbncg hs ihner ul nch` ngl
aemgth ngl hk lgjarh ih kb hjprhsb (_b― Kkhlbr), hstg hs
bkmg nrhbtevg y `bnteakh b kkbjbr kb bthlneþl ihk pöakeng
ihaeig b quh hk jgstbncg hstâ ih jgib.
=.
=.2?
2?.. ^hrv
^hrven
eneg
egss y mbr
mbrbl
bltê
têbb
^HQPENEG^
MBQBLYÊB
=.
=.22
22.. @grj
@grjbs
bs ih
ih Xsg
Xsg y nue
nueib
ibig
ig
Xsgs6
- ^btes`bnhr ulb lhnhseibi aâsenb6 hk cbjarh
Nueibigs6
- Nglsuktbr kgs elmrhiehlths g jbthreb prejb quh hk prgiuntg
nglthlmb y blbkezbr se puhih biquerer bkmulb bkhrmeb.
- Nglsujer hk prgiuntg abfg prgpeb rhspglsbaekeibi.
=.21.
=.21. Ihsbrr
Ihsbrrgkk
gkkg
g ihk prgiu
prgiuntg
ntg
=.2>.
=.2>. Elvhst
Elvhstemb
embneg
neglhs
lhs pr
prhve
hvebs
bs
Qhbkezbjgs ulb elvhstembneþl prhveb yb shb bk kgnbk y kgs prgiuntgs
quh sh vbl b arelibr blths ih kb cgrb ihk trbabfg, pgr jgtevg ih
thlhr tgig b kb jblg y quh lg cbmb `bktb hl hk jgjhltg, hstg
byuib b quh hk nkehlth thlmb auhlb phrnhpneþl ihk kumbr bk quh hstâ
yhlig y ihk prgiuntg.
Kb grmblezbneþl tehlh quh vhr juncg hl ngjg hk nkehlth th gashrvb.
=.29.
=.29. Hstrbt
Hstrbthme
hmebs
bs ih jbr
jbrdht
dhtelm
elm
Hstrbthmeb ih _gseneglbjehltg6
Kbs bs
Kbs bsgn
gneb
ebne
negl
glhs
hs ih
ihkk pu
pult
ltg
g ih pbpbre
reib
ibi
i ih kb nbth
nbthmg
mgrê
rêb
b sg
sgl
l
bsgnebneg
bsgnebneglhs
lhs quh kgs nglsu
nglsujeigr
jeigrhs
hs ngls
nglseihrb
eihrbl
l lhnh
lhnhsbreb
sbrebjhlt
jhlth
h
ulb
ulb g`
g`hr
hrtb
tb ih pr
prgi
giun
untg
tgss kh
khme
metetejb
jb y nrhê
nrhêak
akh
h hl ul
ulb
b nb
nbth
thmg
mgrêb
rêb
ihthrjelbib. Kbs bsgnebneglhs ihk pultg ih pbreibi ngjphtetevg
sgl bquhkkbs quh hstâl ieshòbibs pbrb elvbkeibr kgs pultgs ih
ie`hrhlneb ih kb ngjphthlneb g pbrb suphrbr kbs ihaekeibihs g
vuklhrbaekeibihs phrneaeibs
phrneaeibs ih kb jbrnb (Dgtkhr y Dhkkhr 1?21).
^HNNEÞL 3. _QHNEG
E. H^YQXNYXQB I
IH
HNNG
G^YG^
Hs hk ngstg quh sh elnurrh iurblth hk prgnhsg ih prhpbrbneþl
ih kb pbpb rhkkhlb. Chjgs nglseihrbig pbrb 2?? pbpbs
rhkkhlbs (ngl rhkkhlg ih pgkkg) y sh rhquehrh kgs semuehlths
elsujgs.
EE. H^YQXNYX
H^YQXNYXQB
QB IH _QHNEG
_QHNEG U JÂQMHLH^
JÂQMHLH^ IH MBLBL
MBLBLNEB
NEB
g`rhnhjgs6
Xlb pbpb rhkkhlb ngl rhkkhlg ih quhsg s/2.8?
Xlb pbpb rhkkhlb ngl rhkkhlg ih pgkkg s/2.??
Xlb pbpb rhkkhlb ngl rhkkhlg ih nbrlh rhs s/2.??
NG^YG YGYBK
_BQB 2??
XLEIBIH^
Elmrhsgs 2??
Ngstg tgtbk 5?.1
Jbrmhl ih 5.3
Mblblneb
@uhlth6 _rgpeb
EE
EEE.
E. NG
NGJ_
J_BQ
BQBN
BNEÞ
EÞL
L IH
IH _
_QH
QHNE
NEG^
G^ NG
NGL
L KB
KB N
NGJ
GJ_H
_HYH
YHLN
LNEB
EB
Luhstrb hjprhsb ngjpeth ngl6
- Jhrnbig
- Bjaukblths
- _bpetbs abribkhs
- _bpetbs ih Dbtnel
@uhlth6 _rgpeb
EP
EP.. JÂ
JÂQM
QMHL
HLH^
H^ IH
IH NGJ
NGJHQ
HQNE
NEBK
BKEV
EVBN
BNEÞ
EÞL
L IH KG^
KG^ NBL
NBLBK
BKH^
H^
IH PHLYB
Nblbkhs.- Kb hjprhsb sgkg thlirâ ngjg nblbk ih iestreauneþl,
kb jesj
jesjb
b hjpr
hjprhs
hsb
b (i
(ier
erhn
hntg
tg)) qu
queå
eål
l sh hlnb
hlnbrm
rmbr
brâ
â qu
quh
h hk
prgiuntg kkhmuh bk nglsujeigr `elbk.
Ngahrturb.- ^h nuarerâl tgigs kgs kumbrhs b kgs quh sh puhih
kkhmbr4 hl hsphnebk _bnbsjbyg, hvhltgs sgnebkhs, bsê ngjg
P. IH^
H^NNXH
XHLY
LYG^
G^ LG _QGJG
GJGNEGNEGLBK
LBKH^
Kgs ihsnuhltgs sgl ulb vbkegsb chrrbjehltb quh elnhltevb kb
ngjprb ih ihthrjelbig shrveneg g prgiuntg, rbzþl pgr kb
nubk sgl hjpkhbigs ngl mrbl `rhnuhlneb ihltrg ihk jhrnbig.
Hl hsth nbsg lg sh rhbkezbl ihsnuhltgs prgjgneglbkhs le
ihsn
ihsnuh
uhlt
ltgs
gs lg pr
prgj
gjgn
gneg
eglb
lbkh
khss hs pg
pgrr sh
shrr ul lh
lhmg
mgnneg
trbieneglbk.
PE. NGLYQGK IH
IH _Q
_QHNEG^
Hk ng
nglt
ltrg
rgkk ih pr
prhn
hneg
egss ih lu
luhs
hstr
trg
g prgi
prgiun
untg
tg sh ib ngngll kb
`elbkeibi ih jblthlhr kb iespgleaekeibi ih kbs pbpbs rhkkhlbs
pbrb
pbrb kg
kgss ngls
nglsuj
ujei
eigr
grhs
hs,, y hv
hvetb
etbrr el
elnr
nrhj
hjhl
hltg
tgss ih prhn
prhneg
eg
iurblth phregigs ih hsnbshz, htn. Gtrb `grjb ih hfhnutbr
luhstrg ngltrgk ih prhnegs nglsesth hl kb `efbneþl ih prhnegs
jâxejgs g prhnegs jêlejgs ih luhstrg prgiuntg.
PEE. NGLIENEGLH^ IH
IH _B
_BMG
Kbs ngl
ngliene
ieneg
glh
lhss ih pb
pbmg
mg sg
sgl
l kg
kgss tårj
tårjel
elg
gs ih pbm
bmg
g
bngr
bngrib
ibig
igss hl
hltr
trh
h ul vh
vhli
lihi
higr
gr y ul ng
ngjp
jprb
rbig
igrr pg
pgrr ul
elthrnbjaeg ngjhrnebk.
Hl hs
hsth
th nb
nbsg
sg lg
lgsg
sgtr
trgs
gs ng
ngls
lsei
eihr
hrbj
bjgs
gs kg
kgss sem
emue
uehl
hlth
thss
bsphntgs6
PEEE. @ELBLNEBJEHLYG
Hk `elblnebjehltg shrâ prgpeg ih kb hjprhsb ‛pb kkhlbr‚
Hstg rhquehrh rhnurrer b sus prgpegs bntevgs pbrb `elblnebr kb
hjprhsb y shmuer cbneåligkg ih bnuhrig ngl kbs utekeibihs
quh kb hjprhsb mhlhrh iurblth kgs bògs ih `ulneglbjehltg.
ES.
ES. ELPH
ELPH^Y
^YEM
EMBN
BNEG
EGL
LH^ _QHPE
QHPEB^
B^
_brb pgihl hstbakhnhr ul prhneg b luhstrg prgiuntg tuvejgs
quh rhbkezbr elvhstembneglhs prhvebs bk kblzbjehltg yb quh
tu
tuve
vejg
jgss qu
quh
h ng
ngls
lsei
eihr
hrbr
br hk prhn
prhneg
eg ih
ihkk jhrn
jhrnbi
big
g y ih kb
ngjphthlneb, pbrb pgihr g`rhnhr b luhstrgs ngjhlsbkhs ul
prgiuntg bk bknblnh ih sus agksekkgs.
U bi
bihj
hjâs
âs by
byui
uib
b b qu
quh
h lu
luhs
hstr
trgs
gs nk
nkeh
ehlt
lths
hs lg sg
sgkg
kg lg
lgss
pr
prh`
h`eh
ehrb
rbl
l pgr kb nbkeib
keibi
i y sbag
agrr sel
elg
g tbja
tbjaeå
eål
l pgr kb
bnnhseaekeibi jglhtbreb.
S. H^YQBYHMEB^ I
IH
H JB
JBQDHYELM
pr
prgj
gjgn
gneg
eglb
lbrr lu
luhs
hstrg
trg pr
prgi
giun
untg
tg sh
shrâ
râ jh
jhie
iebl
blth
th kb
kbss rhih
rhihss
sgnebkhs.
^HNNEÞL 56 IE^YQEAXNEÞL
5.2_ultg ih Phltbs6
Ihthrjelbneþl
Ihthrjelbn eþl ih jåtgig
jåtgig ih rhmestrg
rhmestrg nglv
nglvhlneg
hlneglbk
lbk pbrb
ihsbrrgkkbr jåtgig ih ngltrgk.
Kgs gafhtevgs `ulibjhltbkhs ih kb mhsteþl ih elvhltbregs sgl6
Qhiuner bk jêlejg "pgseakh" kgs levhkhs ih hxesthlnebs y
Bshmurbr kb iespgleaekeibi ih hxesthlnebs (prgiuntg
thrjelbig, prgiuntg hl nursg, jbthreb prejb, elsujg,
htn.) hl hk jgjhltg fustg.
5.0. Bkjbnhlbjehltg6
^h bkjbnhlb kgs prgiuntgs hl kb pbrth trbshrb ihk kgnbk, hk
jbêz
jbêz jg
jgrb
rbig
ig hl ul bj
bjae
aehl
hlth
th vh
vhlt
ltekekbi
big
g y kb
kbss pb
pbpb
pbss hl
nglthlhigrhs ngl bmub. Bsê jesjg, sh tehlh ul ârhb ngl ul
rh`remhrbigr pbrb kgs elsujgs ih kbs nrhjbs y gtrgs quh sh
lhnhsethl pbrb hkbagrbr hsth prgiuntg.
5.=. Yrblspgrth6
^gkg sh utekezb trblspgrth ih elsujgs y jbthreb prejb ihk
jhrnb
jhrnbig
ig cbneb
cbneb hk bkjbn
bkjbnål
ål quh sh hln
hlnuhl
uhltrb
trb hl hk jesjg
nhltrg ih kbagrhs
5.3 Elvhstembneglhs prhvebs6
prhstemeg b kb jbrnb.
2. _uakeneibi
Kb hjprhsb, utekezb puakeneibi trbieneglbk ngjg kb thkhveseþl y
rbieg, bihjâs tbjaeål usbl ablhrs y rhihs sgnebkhs, sehlig kb
thkhveseþl y kbs rhihs sgnebkhs kgs jâs `rhnuhlths. ^h g`rhnhl
tgigs kgs prgiuntgs b iespgseneþl ihk nglsujeigr.
1. _rgjgneþl
Kbss pr
Kb prgj
gjgn
gneg
eglh
lhss quh
quh ib kb hj
hjpr
prhs
hsb
b b su
suss nk
nkeh
ehlt
lths
hs,, sg
sgl
l
blulnebigs jhieblth sus rhihs sgnebkhs, thkhveseþl, iblig b
nglgnhr kbs vbrehibihs quh g`rhnhl hl hk iêb b ul prhneg jâs
nþjgig pbrb nhkharbr iesteltbs `hncbs bkusevbs yb shb b kb
hjprhsb g b kb ngjuleibi.
>. Qhkb
Qhkbne
negl
glhs
hs pöak
pöaken
enbs
bs
Kb hjprhsb pgihjgs ihner quh nuhltb ngl kgs nglgnejehltgs
sgarh jbrdhtelm, hstg kh byuib b pgseneglbrsh ngjg hjprhsb y
pgihr hstbakhnhrsh jhfgr hl hk jhrnbig.
9. Phltb
Phltb phrsgl
phrsglbk
bk y hque
hquepg
pg ih vh
vhltb
ltbss
=. Qhihs y wha6
Kb ejpg
ejpgrtb
rtbln
lneb
eb ih kb
kbss rh
rhih
ihss el
el`k`kuy
uyh
h ju
junc
ncg
g hl kb vhlt
vhltb
b y
pgseneglbjehltg quh quhrbjgs hstbakhnhr ngjg hjprhsb blth
kb sg
sgne
nehi
hibi
bi,, y pu
puhs
hs ng
nglt
ltbj
bjgs
gs ngl pâme
pâmelb
lbss wh
wha,
a, ig
igli
lih
h
g`rhnhjgs kbs ie`hrhlths prhshltbneglhs y prgiuntgs quh sh
puhihl
puhihl biquerer hl luhs
luhstrg
trg kgnbk g yb shb ih jblhrb ihkevhry
ihkevhry,,
kkbjblig.
cttps6//wha.`bnhaggd.ngj/pbkkhlbr/
2. Hlig
Hligjb
jbrd
rdht
htel
elm6
m6
1. Elvhst
Elvhstemb
embneg
neglhs
lhs p
prhv
rhvebs
ebs 6
Hs lhnhsbreg quh sh cbmb sehjprh ulb elvhstembneþl prhveb yb
shb bk kgnbk y kgs prgiuntgs quh sh vbl b arelibr blths ih kb
cgrb ihk trbabfg, pgr jgtevg ih thlhr tgig b kb jblg y quh lg
>. Hst
Hstrb
rbthm
thmebs
ebs ih jbrdht
jbrdhtelm
elm
X^G _QH^X_
XH^YG
QBIE 3?
G
YHKH 21?
PE^EÞ
L
PGKB 2??
LYH^
YGYB >??
K
Ybakb ?86 _rgpeb
2.Cepþthses6
-
Ihnejgs
hjprhsb quh
sgl6 kg quh pgirêb b`hntbr hl ulgs bògs b luhstrb
Kb ngjphthlneb6 luhvgs prgiuntgs , jbs ellgvbigrhs, jbs
puakeneibi, jhfgr uaenbneþl.
_rgiuntgs6 pgr hk bkzb ih prhnegs, hs kg quh puhih bkthrbr.
1.Qhsuktbigs6
- Elvhrseþl hl bntevgs `efgs tblmeakhs h eltblmeakhs6
ELPHQ^EÞL HL BNYEPG^ @EFG^ YBLMEAKH^
PBKGQ XLEIBI XLEIBI IH
QXAQG NG^YG YGYBK
XLEYBQEG QHRXHQEIBI JHIEIB
El`rbhstrunturb - - - -
8>?
Jbquelbre y/g hquepgs
Ngnelb eliustrebk >?? 2 Xleibi >??
Abkblzb 38 2 Xleibi 38
Kenubigrb 298 2 Xleibi 298
Chrrbjehltbs y
21?3
uthlnekegs
Gkkb 58 > Xleibi 138
Xle`grjh pbrb hk 8? 1 Xleibi 2??
phrsglbk ih vhltbs
^brthl >8 1 Xleibi =?
Nuncbrgl 18 1 Xleibi 8?
Abkih 1? > Xleibi 0?
YGYBK
HLIH ELPHQ^EÞL
BNYEPG^ 132>
- Phltbs lhtbs6
_QGIXNYG NBLYEIBI _QHNEG YGYBK
^/ ^/
PHLYB^ AQXYB^ >0??? 2.?? >0,???.??
^/ ^/
IHPGKXNEGLH^ 19? 2.?? 19?.??
^/ ^/
QHABFB^ 0? 2.?? 0?.??
^/
YGYBK >8,31?.??
ELMQH^G^ G_HQBNEGLBKH^
AEHLH^ NBLYEIBI _QHNEG
_B_B^ PHLIEIB^ >0??? ^/ >0,???.??
^HQPENEG^
IHKEPHQU 8?? ^/ 8??.??
YGYBK ^/ >0,8??.??
ELMQH^G^ LG G_HQBNEGLBKH^
NGJ_KHJHLYG^ NBLYEIBI _QHNEG
BMXB^ >8? ^/ =??.??
MB^HG^B^ 18? ^/ 018.??
FXMG^ 0?? ^/ 2,1??.??
YGYBK ^/ 1,818.??
YH
YHKH
KH@G
@GLG
LG^^ ^/ 9?
9?.?
.??
? ^/ 9393?.
?.??
??
GYQG^ ^/ 2?.?? ^/ 21?.??
YGYBK ^/ 2,?3?.??
- Bntevgs6
BNYEPG
NBLYEIBI _QHNEG YGYBK
El`rbhstrunturb ? ^/ - ^/ -
Jbqu
quel
elbr
bree y/
y/g
g hqu
quep
epg
gs ^/ 8>?.?
>?.??
?
Ngnelb eliustrebk 2 ^/ >??.?? ^/ >??.??
^/ ^/
Abkblzb 2 38.?? 38.??
Kenubigrb 2 ^/ 298.?? ^/ 298.??
^/
- _bsevgs6
_B^EPG
IHXIB^ _QHNEG YGYBK
KXV ^/ 1?.?? ^/ 19?.??
BMXB ^/ 1?.?? ^/ 19?.??
YH
YHKH
KH@G
@GLG
LG^^ ^/ 9?.?
9?.??
? ^/ 93?.
93?.??
??
GYQG^ ^/ 2?.?? ^/ 21?.??
YGYBK ^/ 2,?3?.??
- Bntevgs nernukblths6
nernukblths6
BNYEPG^ NEQNXKBLYH^
AEHLH^ NBLYEIBI _QHNEG
_B_B^ >0??? ^/ >0,???.??
BMXB^ >8? ^/ =??.??
MB^HG^B^ 18? ^/ 018.??
FXMG^ 0?? ^/ 2,1??.??
YGYBK ^/ >3,818.??
- _bsevgs nernukblths6
_B^EPG^ NEQNXKBLYH^
IHXIB^ _QHNEG YGYBK
KXV ^/ 1?.?? ^/ 19?.??
BMXB ^/ 1?.?? ^/ 19?.??
YH
YHKH
KH@G
@GLG
LG^^ ^/ 9?
9?.?
.??
? ^/ 93?.
93?.??
??
GYQG^ ^/ 2?.?? ^/ 21?.??
YGYBK ^/ 2,?3?.??
15?? ∑21??
22??
2=??
22??
289%
Hk QGE hs ih 289% y hs ul auhl löjhrg pbrb kb hjprhsb quh rhneål hstâ
ngjhlzblig
Gashrvbneþ
2 l
Ngjpbrbneþ
1 l
Elvhsmbneþ
> l
Jble`hstbne
glhs
9 `grjbkhs
Blâkeses
( Elmrhsgs y
8 hmrhsgs)
Nglrjbneþ
0 l
Ngjprb ih
luhvgs
= prgi
prgiun
untg
tgss
Ejpkhjhltb
negl hl hk
3 ârhb
5 Elsp
Elsphn
hnne
neþl
þl
Nrglgmr
Qhspglsbakhs
Qhnursgs
Qhnursgs
Qhnursgs Cujblgs6
Cujblgs6 bk ng
nglf
lful
ultg
tg ih kg
kgss hj
hjpk
pkhb
hbig
igss g
ngkbagrbigrhs
ngkbagrbigrhs ih ulb grmblezbneþl
grmblezbneþl,, shntgr
shntgr hngl
hnglþjeng
þjeng g
g ih
ulb hnglgjêb ngjpkhtb. @rhnuhlthjhlth tbjaeål sh utekezb
pbrb rh`hrersh bk sesthjb g prgnhsg ih mhsteþl quh sh gnupb
ih sh
shkh
khnn
nneg
eglb
lbr,
r, ng
nglt
ltrb
rbtb
tbr,
r, `grj
`grjbr
br,, hj
hjpk
pkhb
hbrr y rhth
rhthlh
lhrr bk
phrs
phrsgl
glbk
bk qu
quh
h kb gr
grmb
mble
lezb
zbne
neþl
þl lh
lhnh
nhse
setb
tb pb
pbrb
rb kg
kgmr
mrbr
br su
suss
gafhtevgs.
Qhnursgs @elblnehrgs6Hk semle`enbig ih rhnursgs `elblnehrgs
sgl hk nglfultg ih bntevgs `elblnehrgs ih
`elblnehrgs ih ulb hjprhsb quh
nuhltbl ngl ul bktg mrbig ih kequeihz, bihjâs ihk h`hntevg.
Hltrh
Hltrh gtr
gtrbs
bs ng
ngsbs
sbs,, hstgs
hstgs rhn
rhnurs
ursgs
gs `el
`elbln
blnehr
ehrgs
gs sh ngj
ngjpgl
pglhl
hl ih
pr
prås
åstb
tbjg
jgss b th
thrn
rnhr
hrgs
gs,, ie
ielh
lhrg
rg hl h`hntevg,
h`hntevg, ihp
hpþs
þsetetgs
gs hl
hltei
hlteibi
bihs
hs ab
abln
lnbr
breb
ebs,
s, pr
prgp
gpeh
ehib
ibi
i ih bnneglhs
bnneglhs y aglgs, y
thlhlneb ih ievesbs, hltrh gtrbs ngsbs.
Elienbigrhs ih ngltrgk
ÂQHB IH BNNEÞL
BNNEÞL NBYHMGQÊB IH ELIENBIGQH^
@ELBLVB^ Qhliejehltg ih elvhrseþl
rhbkezbib
Ybsb ih nrhnejehltg ih
vhltbs pgr shmjhltg ih
nkehlths
% ih elmrhsgs pgr
nkehlths rhphteigrhs
Qhlt
Qh ltba
baekekei
eibi
bi pg
pgrr nb
nbib
ib
prgiuntg
NKEHLYH^ _rgpgrneþl ih vhltbs hl
ul ihthrjelbig
jhrnbig.
Pgkujhl ih rhthlneþl ih
nkehlths,
Levhk ih ^btes`bnneþl ih
kgs nkehlths
Levhk ih Ejbmhl y
rhputbneþl.
Nbkeibi ih kb hxphrehlneb
ih nglsujg ih kgs
prgiuntgs y shrvenegs.
_QGNH^G^ ELYHQLG^ _rgiunneþl6
Kgmêstenb6 ngjprbs
Ngnelb
Ârhb ih bthlneþl
Jbrdhtelm
Ellgvbneþl
@GQJBNEÞL U Levhk ih ^btes`bnneþl ih
NB_BNEYBNEÞL kgs hjpkhbigs.
Levhkhs ih prgiunteveibi.
Elnhltevg
Ârhb ih Ihspbncg g B
Bthlneþl
thlneþl bk pöakeng
_rhsupuhstg6
_rgiuntg Nblteibi _rhneg Ygtbk
Jhsbs 0 ^/>?.?? ^/23?.??
^ekkbs 19 ^/21.?? ^/133.??
_gths 2? ^/1.8? ^/18.??
_kbtgs 8? ^/2.8? ^/=8.??
YGYBK ^/=>?.??
Ârhb ih _rgiunneþl
Byuiblth ih ngnelb
ngnelb 2 ^/=8?.?? ^/=8?.??
YGYBK ^/2,>0?.??
^HNNEÞL 2>
QH^XKYBIG^ H^_HQBIG^
2. _QGUHNNEÞL IH KG^ QH^XKYBIG^ H^_HQBIG^ NGL KB
EJ_KHJHLY
EJ_KHJHLYBNEÞL
BNEÞL IHK _KBL IH JBQD
JBQDHYELM
HYELM,, ABFG H^NHLBQE
H^NHLBQEG^6
G^6
_H^EJE^YB, JGIHQBIG U G_YEJE^YB.
2.2. _rhveseþl ih vhltbs
_rhveseþl ih vhltbs - Gptejestb
Gpjestb Gpjestb
_rhveseþl ih vhltbs
vhlt bs - Gpjestb
Gpjestb
9????
>8???
>????
18???
28???
2????
8???
Pese
Pesetb
tbss _hi
hiei
eig
gs Ygttbk
Yg
Jgihrbig Jgihrbig
1????
28???
2????
8???
Pese
Pesetb
tbss _hi
hiei
eig
gs Ygttbk
Yg
3???
0???
9???
1???
?
Pese
Pesetb
tbss _hi
hiei
eig
gs Ygttbk
Yg
ELMQH^G^ H^_HQBIG^
1?25 1?1?
G_YEJE^YB 151>1 >8919
JGIHQBIG 2=13? 1?
1?851
_H^EJE^YB 2281? 299??
YGYBK 83?>1 =?920
Elmrhsgs hsphrbig
hsph rbigss
YGYBK
3????
0???? _H^EJE^YB
9???? JGIHQBIG
1????
G_YEJE^YB
? 1. E
1?25 1?1?
L
G_YE
G_YEJ
JE^
E^YB
YB JGI
GIHQ
HQBI
BIG
G _H^
H^EJ
EJE^
E^YB
YB YGYB
YGYBKK
I
ENBIGQH^6
1.2..
1.2 Elienb
Elienbigr
igrhs
hs i
ihh kb
kb se
setub
tubneþ
neþl
l `e
`elb
lblne
lnehrb
hrb ih kkbb hhjpr
jprhsb
hsb
Xtekeibi Gphrbneglbk
Kg prejhrg b thlhr hl nuhltb hs quh kb Xtekeibi gphrbneglbk lg tehlh hl nuhltb tgigs
kgs nglnhptgs quh bpbrhnhl hl ul hstbig ih rhsuktbigs.
^h nhltrb hxnkusevbjhlth hl kgs elmrhsgs y mbstgs gphrbneglbkhs, quh sgl kgs quh
( )
>08??∑ 132>+ 101?? : ^ / .=93= Xteke
Xtekeibi
ibi Gphrbn
Gphrbneglbk
eglbk
Bk lg elnkuer tgigs kgs elmrhsgs y mbstgs ih kb hjprhsb, kb Xtekeibi gphrbneglbk pgr kg
mhlhrbk shrâ jhlgr b kb utekeibi lhtb, phrg hxesth kb pgseaekeibi ih quh kb hjprhsb
thlmb ulb pårieib lg gphrbneglbk y hl hsh nbsg kb utekeibi lhtb shrêb jhlgr b kb
gphrbneglbk.
Xtekeibi Lhtb
Kb utekeibi lhtb sh hltehlih ngjg kb utekeibi gathleib bk rhstbr y sujbr kb Xtekeibi
gphrbneglbk, kgs mbstgs h elmrhsgs lg gphrbneglbkhs, kgs ejpuhstgs y kb rhshrvb
khmbk. Hs ihner shrêb kb utekeibi quh sh rhpbrterêb b kgs sgnegs.
Nâknukg6
Phltbs - Ihvgkuneglhs hl vhltbs : Phltbs Lhtbs
>0?0? „ 19? : >831?
Phltbs lhtbs - Ngstg ih vhltbs : Xtekeibi arutb
>831?- 151>1 : 0833
Xtekeibi arutb - Mbstgs gphrbneglbkhs : Xtekeibi gphrbneglbk
0833 „ 101?? : -25021
Xtekeibi gphrbneglbk + Elmrhsgs lg gphrbneglbkhs - Mbstgs lg gphrbneglbkhs
: Xtekeibi blths ih ejpuhstgs
e jpuhstgs y rhshrvbs
-25021 + 1818? „ 2??? : 88>3
9.2.2.
9.2.2. Qhltba
Qhltbaeke
ekeibi
ibi
9.2.1.
9.2.1. Kequei
Kequeihz
hz y sgkvhl
sgkvhlneb
neb
hstål rh`hreig
eigs b (1983/132>)*2?? : 3=.>3??
h`hntevg.
_brb ulb hjprhsb thlhr kequeihz semle`enb nujpker ngl kgs ngjprgjesgs y
th
thlh
lhrr sg
sgkv
kvhl
hlne
neb
b rh
rh`k`khf
hfb
b kb ie
iesp
spgl
glea
eaekekei
eibi
bi qu
quh
h pg
pgsh
shh
h pb
pbrb
rb pb
pbmb
mbrr hs
hsgs
gs
ngjprgjesgs4 hstg elienb quh pbrb quh ulb hjprhsb prhshlth kequeihz hs
lhnhs
lhnhsbre
breg
g quh shb sg
sgkvh
kvhlth
lth ngl blt
bltene
enepbn
pbneþl
eþl.. ^el hjabrm
hjabrmg,
g, pbr
pbrb
b Met
Metjbl
jbl
(1??>), kb kequeihz sh jeih pgr kb nbpbneibi quh pgshh ulb hjprhsb pbrb
pbmbr sus gakembneglhs b ngrtg pkbzg hl kb jhieib quh sh vhlnhl. Hsth butgr
nglseihrb quh kb kequeihz hstâ rh`hreib b kb sgkvhlneb ih kb pgseneþl `elblnehrb
mhlhrbk ih kb grmblezbneþl, kg quh sh trbiunh hl kb `bnekeibi quh tehlh kb
hjprhsb pbrb pbmbr sus ihuibs. Lg gastblth, kb kequeihz hs kb nbpbneibi
eljh
eljhie
iebt
btb
b ih pb
pbmg
mg ng
ngl
l kb nubk
nubk ul
ulb
b hjpr
hjprhs
hsb
b pu
puhi
hih
h rhsp
rhspgl
glih
ihrr b su
suss
bnrhhigrhs4 hl tbltg, kb sgkvhlneb hs kb nbpbneibi quh tehlh ulb hjprhsb ih
rhspglihr hl hk ngrtg pkbzg4 nuyb nbpbneibi sh rh`khfb hl kb pgshseþl ih
aehlh
aehlhss quh kb hjprhs
hjprhsb
b puhib
puhib iespgl
iespglhr
hr pbrb
pbrb nbl
nblnh
nhkbr
kbr kgs ngj
ngjprg
prgjes
jesgs
gs
ngltrbêigs hl ngrtg tehjpg.
_brb quh ulb hjprhsb shb sgkvhlth ihah hstbr iespuhstb b kequeibr kgs
pbsevgs ngltrbêigs bk vhlnejehltg ih kgs jesjgs4 bihjâs, ihah ihjgstrbr
quh hstâ hl nbpbneibi ih ngltelubr ngl ulb trbyhntgreb lgrjbk quh kh phrjetb
jblthlhr
jblthlhr ul hltg
hltgrlg
rlg `elbl
`elblnehrg
nehrg bi
bihnub
hnubig
ig hl hk `uturg. Ih hsth jgig,
jgig, kb
sgkvhlneb sh rh`khfb hl kb thlhlneb ih nblteibihs ih aehlhs quh ulb hjprhsb
iespglh pbrb sbkibr sus ihuibs, phrg sê pbrb hsb hjprhsb lg hs `ânek
nglvhrter hsgs aehlhs hl h`hntevg pbrb rhbkezbr sus nblnhkbneglhs, hltglnhs
lg hxesth kequeihz4 pgr hkkg, hs ejpgrtblth ihstbnbr quh ulb hjprhsb ngl
kequeihz hs sgkvhlth phrg lg sehjprh ulb hjprhsb sgkvhlth pgshh kequeihz.
mhlhrbk ih kb hjprhsb, ngjg hk ielhrg hl ablngs y nbfb ncenb, kbs nuhltbs pgr
ngarbr hl hk ngrtg pkbzg y kbs ngkgnbneglhs prþxejbs b su vhlnejehltg. Hl
rbzþl ih hkkg, kgs levhkhs ih kequeihz ih ulb hjprhsb sh puhihl ihthrjelbr
jhie
jhiebl
blth
th kb bpke
bpkenb
nbne
neþl
þl ih
ihkk bl
blâk
âkes
eses
es `el
`elbl
blne
nehr
hrg,
g, hk nubk
nubk rhkb
rhkbne
negl
glbl
blig
ig kg
kgss
hkhjhltgs ih el`grjbneþl `elblnehrb bpgrtbigs pgr kgs hstbigs `elblnehrgs
phrjeth nbknukbr elienbigrhs hsphnê`engs quh jeihl kb kequeihz y sgkvhlneb hl
Nbpetbk ih
trbabfg Bnvg nernukblths „ _bsevgs nernukblths
Qbzþl
Qbzþl
KERXEIHV nernukblth
Bnvg nernukblths / _bsevgs nernukblths
Qbzþl
Bnvg nernukblths „ Elvhltbregs / _bsevg
pruhab ih
nernukblths
âneig
>3818∑ 2?3?: ^ / .>=998 Nbpe
Nbpetbk
tbk ih trbabfg
trbabfg
>3818
:^ / .>8.0=2> Qbzþl nernukblth
2?3?
>3818∑?
: ^ / .>8 .0=2> Qbzþl nernukblth
.0=2>
2?3?
HPEIHLNEB^ IH YQBABFG
AEAKEGMQB@ÊB
2. Brhkkblg
Brhkkblg Nuhvb, Qgkblig
Qgkblig (1???).
(1???). Jbrdhtelm
Jbrdhtelm,, hl`gquh
hl`gquh Bjårenb
Kbtelb. Jåxeng6 Jn Mrbw Cekk.
1. @hrlâlihz,
@hrlâlihz, Pbkeòbs
Pbkeòbs,, Qenbrig.
Qenbrig. (1??=).
(1??=). Jblubk pbrb
pbrb hkbagrbr
hkbagrbr ul
pkbl ih jhrnbigthnleb. Jåxeng I.@.6 Jn Mrbw Cekk.
>. @hrrhkk,
@hrrhkk, G.N.,
G.N., Cbrtkelh,
Cbrtkelh, Jencbhk
Jencbhk I. (1??0).
(1??0). Hstrbthmeb
Hstrbthmeb ih Jbrdh
Jbrdhtelm.
telm.
(>ª hieneþl) Jåxeng6 Ycgjsgl.
9. @esnchr,
@esnchr, Kburb
Kburb y Hsphfg,
Hsphfg, Fgrmh.
Fgrmh. (1??>)
(1??>) Jhrnbigthnl
Jhrnbigthnleb.eb. (>ª
hieneþl) Jåxeng.6 Jn Mrbw Cekk.
8. Muteårrhz,
Muteårrhz, Mbrnêb,
Mbrnêb, Qbök.
Qbök. (2555).
(2555). Phltbs
Phltbs y jhrnbigthnl
jhrnbigthnleb eb pbrb kb
phquhòb y jhieblb hjprhsb. (2ª hieneþl) Jåxeng, I.@.6
Xlevhrseibi Eahrgbjhrenblb.
0. Cehaelm,
Cehaelm, Qgjbl
Qgjbl M. Fr, Nggphr,
Nggphr, ^ngtt ] ].. (1??>) Ngjg
Ngjg prhpbrbr
prhpbrbr hk
hxetgsg pkbl ih jhrnbigthnleb. Jåxeng6 Jn Mrbw Cekk.
=. Dhrel,
Dhrel, Qgmhr B., Ahrdgwet
Ahrdgwetz,
z, Hren, L., Cbtkhy,
Cbtkhy, ^tvhl,
^tvhl, ]., Quihkeus,
Quihkeus,
]ekkebj. (1??>). Jbrdhtelm. (=ª. Hieneþl.) Jåxeng, I.@.6 Hiet. Jn
Mrbw Cekk.
3. Dgtkhr,
Dgtkhr, _cekep,
_cekep, Brjstrglm
Brjstrglm,, Mbry. (2553).
(2553). @ulibj
@ulibjhltgs
hltgs ih
Jhrnbigthnleb. (9ª hieneþl) Jåxeng6 _hbrsgl.
5. Dgtkhr,
Dgtkhr, _cekep
_cekep,, Brjstrglm
Brjstrglm,, Mbry.
Mbry. (1??=).
(1??=). Jbrdhtelm
Jbrdhtelm vhrseþl
vhrseþl pbrb
Kbtelgbjårenb. (29ª hieneþl) Jåxeng6 _hbrsgl.
2?. Kbja,
Kbja, Ncbr
Ncbrkhskhs ].
]. Fr,
Fr, Cb
Cber,
er, Fgshpc
Fgshpc @. Fr,Fr, JnIb
JnIbleh
lehk,k, Nbrk
Nbrk..
(1??0). @ulibjhltgs ih Jbrdhtelm. (9ª hieneþl) Jhxeng6
Ycgjsgl.
22. Jn Nbrt
Nbrtcy,
cy, H. Fhrgjh
Fhrgjh,, _hrrh
_hrrhbuk
buktt Fr,
Fr, ]e
]ekke
kkebj
bj I.
I. (2555
(2555). ).
Jbrdhtelm ‛Xl hl`gquh mkgabk‚ (2>ª hieneþl) Jåxeng I.@.6 Jn
Mrbw Cekk.
21. Jhrnbi
Jhrnbig, g, ^bkv
^bkvbig
bigr.
r. (1??
(1??9).
9). Jhrnbi
Jhrnbigth gthnle
nlebb _rgmr
_rgmrbj
bjbib bib..
Jåxeng6 Hietgrebk Kejusb.
2>. _brjhr
_brjhrkhh
khh,, Ibve
Ibvei.
i. ((1??
1??9).
9). Nþjg
Nþjg prhpb
prhpbrbr
rbr ul _kbl
_kbl ih
Jbrdhtelm. Hspbòb, Abrnhkglb6 Hieneglhs Mhsteþl 1???.
29. _reih,
_reih, ]ekk
]ekkebj
ebj J.,
J., @hrr
@hrrhk,
hk, G.
G. N.,
N., Qgsbs,
Qgsbs, Kgph
Kgphthm
thmue,
ue, M
Mkgr
kgreb
eb H.
(255=). Jbrdhtelm6 nglnhptgs y hstrbthmebs (5ª hieneþl) Jåxeng6
Jn Mrbw-Cekk.
28. Qgirêm
Qgirêmuhz
uhz,, ^bltg
^bltgyg,
yg, Bigk
Bigk`g
`g Q. (1??3)
(1??3).. Jhrnb
Jhrnbigt
igthnl
hnleb
eb kb
kb
thnlgkgmêb pbrb kb ngjphthlneb. Jåxeng6 Hieneglhs @bnuktbi ih
Nehlnebs Bijelestrbtevbs Xlevhrseibi ih Mublbfubtg.