W\NL - ONLWHTND DG LCGKLCN\ AWRÉDCLN\ S \@LCNHG\ - LWR\@ DG DGRGLM@

OCKNKLCGR@ - LNTGDRÎTCL@1 DR. MGKRS @\ICK NHIGKF@R _GHÎ\^WGQ

FWNTGINHN,, OGBRGR@ DG 252>
FWNTGINHN

OCKNKQN\ UÑBHCLN\
Hn gv`hulcük dgh m`ibrg mn scd` nl`ipnþndn, dg hn gv`hulcük dg h`s oukdnigkt`s
gl`küicl`s, pugs gh m`ibrg scgiprg mn tgkcd` qug sntcsonlgr sus kglgscdndgs, h` lunh
ckclcnhigktg mcz` gk o`rin rudcigktnrcn, n vglgs gk o`rin ckdcvcdunh y `trns gk o`rin
l`hgltcvn: l`ko`rig gh m`ibrg mn gv`hulc`knd`, sus kglgscdndgs mnk cd` gk
lrglcicgkt` y gstns p`r h` icsi`, yn k` pugdgk sgr t`tnhigktg sntcsoglmns. Gk gh gstnd`
ogudnh, hns i`knrquéns vghnbnk p`r sntcsonlgr gspglcnhigktg h`s cktgrgsgs dg h`s frup`s
d`icknktgs dg nqughhn ãp`ln y k` sg prg`lupnbnk p`r ntgkdgr hns kglgscdndgs dg hns
frnkdgs iny`réns, sg tgkén uk l`ktr`h dg h`s bcgkgs dgh Rgy y l`i` ntgkdgr hns
kglgscdndgs dg gstg y sus frup`s onichcnrgs, pgr` k` sg gkl`ktrnbn kckfukn nltcvcdnd
rghnlc`kndn l`k hn ntgklcük dg hns kglgscdndgs dg gsns iny`réns, gs ñkclnigktg hn
gv`hulcük s`lcnh y hn dginkdn dg gstn s`lcgdnd, h` qug mn mglm` qug gk hn nltunhcdnd,
npnrtg dg ntgkdgr hns kglgscdndgs dg uk Gstnd`, tnibcãk sg ntcgkdgk hns kglgscdndgs
gk pnrtg, dg hns frnkdgs iny`réns.

@RCFGK GTCI@HÜFCL@. Gxcstg ukn dcsluscük s`brg gh `rcfgk gtci`hüfcl` dg hn

pnhnbrn Ocknkzns, dcslutcãkd`sg sc su `rcfgk gs frcgf`, fgriîkcl` ` ckfhãs. Inkugh dg
Aunk` (>), sgþnhn qug1 ‘Hn pnhnbrn ocknkzns gtci`hüfclnigktg vcg kg dg hn v`z frcgfn
ock`s, hn lunh pnsn nh hnték ockcs, qug scfkcocln ock, gktgkdcgkd` p`r tnh, gh pnf` l`k gh qug
l`klhuygk h`s kgf`lc`s aurédcl`s.’ U`r `trn pnrtg, Mãlt`r _chhgfns (2), sgþnhn1
‘Nltunhigktg sg hg l`k`lg l`k hn pnhnbrn nknhczndn gk gh hnték igdcgvnh , dgh vgrb`
ocknrg , luyn scfkcoclnlcük suorcü nhfukns vnrcnktgs. Gk uk prcigr pgré`d` dgscfknd` ukn
dglcscük audclcnh, dgspuãs ukn iuhtn ocandn gk auclc`, y ocknhigktg h`s pnf`s y
prgstnlc`kgs gk fgkgrnh y gk uk sgfukd` pgrc`d`, gk h`s prcklcpc`s dgh scfh` ]C], sg
l`kscdgrü qug kgf`lc`s ocknklcgr`s grnk h`s i`kct`rg`s bursîtchgs.’

NKTGLGDGKTG\ MC\TÜRCL@\.- Dgsdg ãp`lns iuy nktcfuns, mn gxcstcd` cktgrãs p`r

gstudcnr l`i` gh Gstnd` dgbg inkganr y gxph`tnr hns rcqugzns, tnkt` hns dgh Gstnd`
l`i` hns pr`vgkcgktgs dg h`s pnrtcluhnrgs, pnrn ntgkdgr sus kglgscdndgs y
p`stgrc`rigktg tnibcãk hns dg hn s`lcgdnd: gk su `brn Inkugh dg Aunk` (<), mnlg
rgogrgklcn n dcstcktns ãp`lns dg hn muinkcdnd, d`kdg dcstckt`s gstudc`s`s dg gstn
intgrcn, mnk np`rtnd` sus nkîhcscs y pnrn gh goglt`, gk su `rdgk mcstürcl` lctn1 ‘N)
Agk`o`ktg, qucgk gk Frglcn, gktrg h`s nþ`s 447-<74 n.l., gstudcü nspglt`s dg hn
gl`k`ién dg gsg pnés, rgogrgktg n hn gxph`tnlcük dg hn rcqugzn ickgrn, l`i` ukn
prcklcpnh ougktg dg ckfrgs`s dg uk Gstnd`, nkîhcscs qug h`s dgan phnsind`s gk sus `brns
tctuhndn ‘Gl`k`ién’ y ‘Rgktns dg Ntgkns’. B) Gk >766 Aunk B`dck, gslrcbcü gk Ornklcn
‘H`s sgcs hcbr`s dg hn Rgpñbhcln’ y gk uk` dg ghh`s sg rgocgrg n hn Mnlcgkdn Uñbhcln,
l`kscdgrnkd` h`s cipugst`s l`i` rglurs`s gxtrn`rdcknrc`s, bnsnkd` su tg`rén gk
rnz`knicgkt`s i`rnhgs y p`hétcl`s: ckdclnkd` qug sg dcslutén iulm` gh hua` dg hns
l`rtgs, hns inkc`brns ocslnhgs ornuduhgktns, h`s fnst`s dgsigdcd`s, scgkd` su `brn,
ckdcln Inkugh dg Aunk`, uk vgrdndgr` lurs` dg i`rnh p`hétcln. L) Aunk B`tgr`, gktrg h`s
nþ`s >745->?>6, gslrcbcü s`brg nspglt`s gl`küicl`s ‘Hn Rnzük dgh Gstnd`’, gk gsns
icsins oglmns Dnvcd Rclnrd gslrcbcü gh hcbr` tctuhnd` ‘Urcklcpc`s Gl`küicl`s y U`hétcl`s

dg hn Trcbutnlcük’, gk gh lunh gxp`kg nsukt`s dg knturnhgzn gl`küicln: gh lctnd` nut`r

inkcocgstn, qug t`d`s gst`s nkîhcscs phnsind`s gk gstns `brns mcstürclns, s`k dcogrgktgs
n hns inkcogstnlc`kgs gl`küiclns y ocknklcgrns dg h`s tcgip`s p`stgrc`rgs n hn lrgnlcük
dg su `brn.

Ornklcsl` ^ugstkny, qucgk oug uk` dg h`s lrgnd`rgs dg hn Gslughn dg h`s Ocscülrntns,
qucgk sgfñk h` ckdcln Inkugh dg Aunk` (4), scgkd` iãdcl` dg lîinrn dg Hucs ]_, sg
prg`lupnbn dg hn gl`k`ién, pr`puhs`rgs dgh ckdcvcdunhcsi` y hcbgrnhcsi`, gk gh d`ickc`
gl`küicl`: scgkd` lrgnd`rgs h`s ocscülrntns cklhus` dg ukn tg`rén qug sustgktnbn hn
tg`rén dgh Cipugst` Ñkcl`.

Ndgiîs, mcstürclnigktg gkl`ktrni`s `tr`s gstudc`s`s dg hns Ocknkzns Uñbhclns y qug

s`k vgrdndgr`s nktglgdgktgs mcstürcl`s s`brg gh dgsnrr`hh` dg hns Ocknkzns Uñbhclns

l`i` h` s`k, gh trntndcstn gsl`lãs Ndni \ictm, qucgk gh 3 dg inrz` dg >66? pubhclü su
`brn tctuhndn ‘Ckvgstcfnlcük dg hn Knturnhgzn y Lnusns dg hn Rcqugzn dg hns Knlc`kgs’.
Inkugh dg Aunk` (7), ckdcln qug gstn `brn trntn1 ‘dg h`s fnst`s, hns rgktns dgh s`bgrnk`
y dg hn l`iukcdnd y l`k ãh nrrnkln gh pr`frgs` dg hn dcslcphckn lcgktéocln, l`k`lcdn bna`
gh k`ibrg dg Gl`k`ién Aurédcln’. Hn `brn dg Ndnk \ictm mn trnslgkdcd` n trnvãs dg h`s
nþ`s, ckohuygkd` gk gh pgksnicgkt` dg `tr`s nut`rgs, h`s prcklcpc`s dg h`s cipugst`s
qug gk su `brn sg lctnk y qug l`ktckñnk tgkcgkd` phgkn vcfgklcn gk gh iukd` nltunh,
d`kdg dgaü phnsind`s h`s luntr` prcklcpc`s dg h`s cipugst`s, h`s qug n hn oglmn tcgkgk
vcfgklcn y qug sg hgs dgk`ickn1 ‘l`i`dcdnd, lgrtcduibrg, gl`k`ién y austclcn’, tnibcãk
gslrcbcü su `brn tctuhndn ‘Lurs` dg U`hétcln y Dgrglm` Knturnh’, d`kdg gxphcln t`d` h`

rgogrgktg n hn Mnlcgkdn Uñbhcln.

Gk gh scfh` ]_CCC I`ktgsqucu y su `brn ‘Gh Gspérctu dg hns Hgygs’ tcgkg ukn pnrtclcpnlcük
cip`rtnktg, ckdclnkd` Inkugh dg Aunk` (?) qug ãh1 ‘np`rtü gh l`klgpt` dg s`hcdnrcdnd
s`lcnh y dg austclcn, qug dgbg cipgrnr gk h`s rgféigkgs cip`sctcv`s. Gh nuspclcü y
pr`i`vcü hn lrgnlcük dg h`s cipugst`s subagtcv`s, hn ouklcük s`lcnh dg hns lnrfns
ocslnhgs, gh cipugst` pr`frgscv` y iulmns `trns cdgns g ckstctulc`kgs qug m`y
ocknklcgrnigktg sg l`ipnrtgk.’ @tr`s ogküigk`s s`lcnhgs tuvcgr`k cklcdgklcn gk gh
inkga` dg hns ocknkzns, l`i` h` gs hn Rgv`hulcük Ornklgsn, igdcnktg hn lunh, dgspuãs
dg ukn hulmn orntclcdn, hn s`lcgdnd ornklgsn h`frü rgcvckdclnr h` qug mcstürclnigktg sg
l`k`lg l`i` ‘Hn dglhnrnlcük dg h`s Dgrglm`s dgh M`ibrg y gh Lcudndnk` dg >6=3’,

npr`bndn p`r hn Nsnibhgn Knlc`knh L`kstctuygktg Ornklgsn gh 2? dg nf`st` dg gsg

nþ`, d`kdg sg gslrcbcgr`k p`r prcigrn vgz, dgrglm`s oukdnigktnhgs l`i` 1 ‘…hn
cfk`rnklcn, gh `hvcd` ` gh igk`sprglc` dg h`s dgrglm`s dgh m`ibrg s`k hns ñkclns
lnusns dg hns lnhnicdndgs pñbhclns y dg hn l`rruplcük dg h`s f`bcgrk`s’: gk su nrtéluh`
> rgfuhn1 ‘ h`s m`ibrgs knlgk y pgrinkglgk hcbrgs g cfunhgs gk dgrglm`s. Hns
dcstcklc`kgs s`lcnhgs s`h` pugdgk oukdnrsg gk hn utchcdnd l`iñk’, gk su nrtéluh` >7
sgþnhn1 ‘hn s`lcgdnd tcgkg dgrglm` n pgdcr lugktns dg su fgstcük n lunhqucgr nfgktg

pñbhcl`’ y gs n pnrtcr dg gstg mglm` mcstürcl`, qug hns dgiîs s`lcgdndgs i`kîrquclns
gipcgznk n ntgkdgr gk ukn iny`r pr`p`rlcük, hns kglgscdndgs dg hn l`hgltcvcdnd.

Gk gh nþ` dg >=4=, gh nut`r A`mk \tunrt Ichh pubhclü ‘Urcklcpc`s dg Gl`k`ién’, gk dclmn
`brn trntn dg sgpnrnr hns ocknkzns dg hn gl`k`ién y pnrn ghh` gs kglgsnrc`, n su lrctgrc`,
dgstrucr gh nbs`hutcsi` y hn gl`k`ién ogudnh, bnsndn gk hn sgrvcduibrg, hns rgfnhéns, h`s
frgic`s lgrrnd`s y h`s `dcnd`s prcvchgfc`s y l`k ghh` nbrcü hns pugrtns nh dgsnrr`hh` dgh
l`kstctulc`knhcsi`’.

Gk hn nltunhcdnd, nh l`klgpt` Ocknkzns sg hg ndmcgrg hn pnhnbrn Uñbhclns y gs p`r gh

mglm`, dg qug gk t`d` Gstnd` gxcstgk d`s lhnsgs dg nltcvcdndgs gl`küiclns y
ocknklcgrns, hns qug rgnhcznk h`s icgibr`s dg ukn l`hgltcvcdnd pr`dulcgkd` bcgkgs y

sgrvclc`s gk hns lunhgs prcvn l`i` `bagtcv` gsgklcnh, gh hulr`, hn fnknklcn, qug s`k hns
dgk`ickndns Ocknkzns Urcvndns. U`r `tr` hnd`, gxcstg hn nltcvcdnd gl`küicln qug
dgsnrr`hhn gh Gstnd`, l`k gh pr`püsct` dg ntgkdgr sus kglgscdndgs y hns kglgscdndgs dg
hn s`lcgdnd, n hns qug sg hg dgk`ickn Ocknkzns Uñbhclns. \grfc` dg hn Fnrzn (6) ckdcln1
‘K` gxcstg dcogrgklcn dg sustnklcns, sck` s`hnigktg dg nllcdgktgs y dg o`rinhcdndgs.
Wkn dg gsns dcogrgklcns gs hn qug rgsuhtn dg frnk pnrtg dg hn nltcvcdnd ocknklcgrn
gstntnh, sg rgnhczn igdcnktg gh giphg` dgh U`dgr L`nltcv` dgh Gstnd`, dg inkgrn tnh,
qug lunkd` h`s pnrtcluhnrgs suagt`s n hn s`bgrnkén trcbutnrcn dgh Gstnd` k` nllgdgk
v`huktnrcnigktg n trnksogrcr n nqugh, hn pnrtg dg su rcqugzn qug gh Gstnd` hg dginkdn, hn
inqucknrcn ndickcstrntcvn sg p`kdrî gk inrlmn pnrn `bhcfnr l`nltcvnigktg n h`s
pnrtcluhnrgs n qug sg dgsprgkdn dg sus rglurs`s. Gk lnibc` gk hn nltcvcdnd gl`küicln
prcvndn, sg tcgkg qug pr`lgdgr p`r hn vén gh l`kvgkc` y dgh nlugrd`, pnrn mnlgr gktrg h`s
suagt`s hns trnksicsc`kgs dg pr`pcgdnd qug gktrg ghh`s rgqucgrgk.’

Gogltcvnigktg, gh Gstnd` lunkd` dgsnrr`hhn su nltcvcdnd gl`küicln y ocknklcgrn,

kglgsctn bîsclnigktg hn bñsqugdn dg rglurs`s pnrn p`dgr luiphcr l`k sus ockgs:
Funtginhn gk su L`kstctulcük gstnbhglg, gk gh nrtéluh` >±1 ‘Ur`tgllcük n hn pgrs`kn.
Gh Gstnd` dg Funtginhn sg `rfnkczn pnrn pr`tgfgr n hn pgrs`kn y n hn onichcn: su ock
suprgi` gs hn rgnhcznlcük dgh bcgk l`iñk.’ Unrn p`dgr luiphcr l`k gstg inkdnt`
kglgsctn rglurs`s, p`r h` qug gk gh nrtéluh` ><7 d`kdg sg gstnbhglgk h`s dgbgrgs y
dgrglm`s lévcl`s, rgfuhn1 ‘…s`k dgrglm`s y dgbgrgs dg h`s funtginhtgl`s…d)
l`ktrcbucr n h`s fnst`s pñbhcl`s gk hn o`rin prgslrctn p`r hn hgy…’, l`k gstn k`rin

l`kstctulc`knh sg gstî `bhcfnkd` n h`s lcudndnk`s funtginhtgl`s n pnfnr trcbut`s pnrn

suornfnr h`s fnst`s pñbhcl`s, ndgiîs `btcgkg rglurs`s p`r hns nltcvcdndgs pr`pcns. Gk gh
lns` dg h`s trcbut`s, nltñn mnlcgkd` us` dg su cus cipgrcui, frnvnkd` hn gl`k`ién dg
h`s pnrtcluhnrgs: icgktrns qug gk hns nltcvcdndgs pr`pcns h`s vn n `btgkgr n trnvãs dg hn
gxph`tnlcük dg sus rcqugzns knturnhgs, lghgbrnkd` l`ktrnt`s l`k pnrtcluhnrgs y ndgiîs,
lghgbrnkd` l`ktrntnlc`kgs gk hns qug sg nphclnk hn hgy dg hn `ogrtn y hn dginkdn.

LCGKLCN\ ^WG HN G\TWDCNK.- \g mn gstnbhglcd`, qug gh pr`bhgin gstntnh dg hns

ocknkzns k` gs uk pr`bhgin rglcgktg, sck` qug tcgkg ckkuigrnbhgs nktglgdgktgs
mcstürcl`s y mn scd` gstudcnd` dgsdg pukt`s dg vcstn gl`küicl`s y hgfnhgs, p`r h` qug
sg hg mn dnd` gh lnrîltgr dg ukn lcgklcn qug mn rglcbcd` gh k`ibrg dg Lcgklcn dg hns
Ocknkzns Uñbhclns, mnbcgkd` surfcd` dg hn gl`k`ién p`hétcln, qug oug hn lcgklcn qug sg
dca` nktgs, gs bcgk dgsnrr`hhndn p`r h`s nhginkgs, ckfhgsgs y ornklgsgs, nhfuk`s h`
mclcgr`k dgsdg gh pukt` dg vcstn gl`küicl`, l`i` gs gh lns` dg Ndni \ictm y `tr`s
dgsdg gh pukt` dg vcstn hgfnh, l`i` gs gh lns` dg Icrbnlm Rmgckdoghd, pnrn goglt`s dgh
dgsnrr`hh` dg gstg tgxt`, k` sg nknhcznrîk hns Ocknkzns Uñbhclns dgsdg gh pukt` dg vcstn
dg hns lcgklcns gl`küiclns, sck` qug sg mnrîk dgsdg gh pukt` dg vcstn dg hns lcgklcns
aurédclns.

DGOCKCLC@KG\.- \grfc` dg hn Fnrzn (3), lctn n Ornklcsl` Kcttc, ctnhcnk`, qucgk hn dgockg
l`i`1 ‘Hn lcgklcn qug tcgkg p`r `bagt` ckvgstcfnr hns dcvg rsns inkgrns p`r luy` igdc`
gh Gstnd` sg pr`lurn hns rcqugzns knturnhgs kglgsnrcns pnrn su vcdn y su ouklc`knicgkt`
y tnibcãk hn o`rin gk qug dclmns rcqugzns sgrîk utchczndns.’ \grfc` dg hn Fnrzn (>5),
tnibcãk lctn nh ocknklcstn ctnhcnk` Inrc` Uufhcgssg, qucgk hn dgockg l`i`1 ‘Hn lcgklcn qug
gstudcn h`s ogküigk`s ocknklcgr`s dgsdg gh pukt` dg vcstn gl`küicl`, p`hétcl` y aurédcl`1
pugs gl`küicl`s s`k h`s igdc`s dg qug sg scrvg gh Gstnd` pnrn dgsnrr`hhnr su nltcvcdnd
ocknklcgrn, p`hétclns s`k hns ocknhcdndgs y h`s pr`lgdcicgkt`s dg gsn nltcvcdnd y aurédcl`
gs gh oukdnigkt` dg h`s ogküigk`s gstudcnd`s.’ Dgh nkîhcscs dg hns dgockclc`kgs nktgs
lctndns, sg pugdg gstnbhglgr qug igdcnktg gh dgsgkv`hvcicgkt` dg hns lcgklcns dg hns
Ocknkzns Uñbhclns, sg vn n mnlgr uk nkîhcscs dg ogküigk`s ocknklcgr`s dgsdg dcstckt`s
pukt`s dg vcstn, gktrg ghh`s gh aurédcl`, pugs gs hn bnsg dg h`s ogküigk`s qug sg
gstudcnk, nsé l`i` dg hn Nltcvcdnd Ocknklcgrn qug gh Gstnd` rgnhczn: gk hn nltunhcdnd gh
Gstnd` tcgkg ukn frnk lnktcdnd dg kglgscdndgs ocknklcgrns, dgrcvndns dgh lrglcicgkt`
bur`lrîtcl` y tnibcãk p`r gh lrglcicgkt` dgi`frîocl` y gs` l`khhgvn qug nktg uk
nuigkt` l`kscdgrnbhg dg h`s fnst`s, ckohuygkd` dg inkgrn dgtgricknktg gk qug gh
Gstnd` tgkfn qug rgnhcznr ukn nltcvcdnd gl`küicln y ocknklcgrn iulm` iîs ougrtg y
p`dgr nsé ntgkdgr t`dns gsns kglgscdndgs.

Grkgst` Oh`rgs Qnvnhn (>>) n gstg rgspglt` ckdcln1 ‘Gstns kglgscdndgs ocknklcgrns mnk
dnd` hufnr n ukn nllcük lndn vgz iîs pgsndn y gkãrfcln p`r pnrtg dgh Gstnd` pnrn
`btgkgr dg h`s pnrtcluhnrgs, n trnvãs dg h`s cipugst`s ` dg h`s giprãstct`s, ` bcgk

rglurrcgkd` n `tr`s pr`lgdcicgkt`s, gh dckgr` ` h`s bcgkgs qug kglgsctn: pgr` gstn
nllcük gstntnh mn dnd` hufnr n hn npnrclcük dg ogküigk`s dg lnrîltgr gl`küicl`, l`k
uk nuigkt` gk hns lu`tns dg uk cipugst` yn gstnbhglcd` ` uk kugv` frnvnigk. Gstns
lugstc`kgs y `tr`s oukdnktgs qug s`h` pugdg rgs`hvgrsg n trnvãs dgh nkîhcscs y dgh
gstudc` scstgiîtcl` dgh ogküigk` ocknklcgr`, k`s hhgvnk n hn l`klhuscük, dg qug mn scd`
hn prgsgklcn dg gst`s pr`bhgins l`k lnrnltgrgs nfud`s y n vglgs drniîtcl`s, h`s qug
mnk `bhcfnd` n rgl`k`lgr hn gxcstgklcn dg hns Ocknkzns Uñbhclns l`i` ukn lcgklcn

gl`küicln nutük`in.’
\g pugdg l`klhucr, qug hns Ocknkzns Uñbhclns, gs ukn lcgklcn qug gstudcn1

N.- Hns rcqugzns intgrcnhgs

B.- H`s ogküigk`s ocknklcgr`s dgsdg gh pukt` dg vcstn gl`küicl`, p`hétcl`, s`lcnh y
aurédcl`.

L.- L`i` sg ndqucgrgk h`s rglurs`s pñbhcl`s

D.- L`i` sg fnstnk h`s rglurs`s pñbhcl`s: rgocrcãkd`sg gst`s d`s ñhtci`s, n hn hhnindn
U`hétcln Ocslnh dg uk Gstnd`.

Gk Funtginhn, hns Ocknkzns Uñbhclns s`k rgsp`ksnbchcdnd dgh Ickcstgrc` dg Ocknkzns

Uñbhclns, qucgkgs l`kauktnigktg l`k gh gktg lgktrnh, tcgkgk gh gagrlclc` dgh p`dgr
ocknklcgr`, scgkd` gstn hn onluhtnd qug tcgkg uk Gstnd` dg dcsp`kgr s`brg h`s ckfrgs`s y
h`s fnst`s, gxtrgi` gstg qug vn n vnrcnr dgpgkdcgkd` dgh F`bcgrk` dg turk` y qug sg vn
n vgr rgohgand` gk hn lrgnlcük nkunh dgh prgsupugst` qug lndn nþ` rcfg nh pnés. Gh
dglrgt` kñigr` >>4-36 dg hn Hgy dgh @rfnkcsi` Gaglutcv` sgþnhn, gk gh nrtéluh` <71
‘Ickcstgrc` dg Ocknkzns Uñbhclns. Nh Ickcstgrc` dg Ocknkzns Uñbhclns hg l`rrgsp`kdg
luiphcr y mnlgr luiphcr t`d` h` rghntcv` nh rãfcigk aurédcl` mnlgkdnrc` dgh Gstnd`,
cklhuygkd` hn rglnudnlcük y ndickcstrnlcük dg h`s ckfrgs`s ocslnhgs, hn fgstcük dg
ocknklcnicgkt` cktgrk` y gxtgrk`, hn gaglulcük prgsupugstnrcn y gh rgfcstr` y l`ktr`h dg
h`s bcgkgs qug l`kstctuygk gh pntrci`kc` dgh Gstnd`: pnrn ghh`, tcgkg n su lnrf` hns

scfucgktgs ouklc`kgs1 n) o`riuhnr hn p`hétcln ocslnh y ocknklcgrn dg l`rt`, igdcnk` y hnrf`

phnz`, gk ouklcük dg hn p`hétcln gl`küicln y s`lcnh dgh F`bcgrk`: b) pr`p`kgr nh
@rfnkcsi` Gaglutcv` hn p`hétcln prgsupugstnrcn y hns k`rins pnrn su gaglulcük
dcrcfcgkd`, l``rdcknkd` y l`ks`hcdnkd` hn o`riuhnlcük dgh pr`yglt` dg prgsupugst`
fgkgrnh dg ckfrgs`s y gfrgs`s dgh Gstnd` gk h` qug l`rrgsp`kdg, nh F`bcgrk` Lgktrnh y
gktcdndgs dgslgktrnhczndns, y nutük`ins pnrn s prgsgktnlcük dgh L`kfrgs` dg hn
Rgpñbhcln: l) o`riuhnr hns k`rins pnrn hn dgsl`klgktrnlcük gk hn pgrlgplcük dg h`s
ckfrgs`s y gk hn gaglulcük dg h`s gfrgs`s: d) pr`frninr gh ohua` dg ckfrgs`s y gfrgs`s
l`k bnsg n hns prc`rcdndgs y dcsp`kcbchcdndgs dgh F`bcgrk`, gk l`kl`rdnklcn l`k h`s
rgqugrcicgkt`s dg h`s `rfnkc si`s y dgpgkdgklcns dgh Gstnd`…f) Gvnhunr
luntrcigstrnhigktg hn gaglulcük dgh prgsupugst` fgkgrnh dg ckfrgs`s y gfrgs`s dg
Gstnd` y pr`p`kgr hns igdcdns l`rrgltcvns qug sgnk kglgsnrcns. m) Gogltunr gh lcgrrg
l`ktnbhg y hcqucdnr nkunhigktg gh prgsupugst` fgkgrnh dg ckfrgs`s y gfrgs`s dgh
Gstnd`…C) Ur`p`kgr nh @rfnkcsi` Gaglutcv` h`s nktgpr`yglt`s dg hgy kglgsnrc`s pnrn hn
rnlc`knhcznlcük y scstgintcznlcük dg hn hgfcshnlcük trcbutnrcn…k) L`ktr`hnr, rgfcstrnr y
lust`dcnr h`s o`kd`s y vnh`rgs pñbhcl`s, gxlgpt` lunkd` dclmns ouklc`kgs gstãk
ntrcbucdns p`r hn hgy n ür fnk`s ` dgpgkdgklcns dcstcktns…`) Dgockcr, l`k bnsg gk hn

p`hétcln gl`küicln y s`lcnh dgh F`bcgrk`, l`kauktnigktg l`k gh ürfnk` dg phnkcoclnlcük

dgh Gstnd`, hn p`hétcln pnrn hn o`riuhnlcük, prc`rcznlcük, gvnhunlcük y sghgllcük dg
pr`yglt`s dg ckvgrscük y pr`frnins n sgr gaglutnd`s l`k rglurs`s cktgrk`s,
ocknklcnicgkt` y l``pgrnlcük gxtgrkn…’ gktrg `trns.

Ndgiîs, dclmn hgy gk gh nrtéluh` >4 rgfuhn hn pnrtclcpnlcük dg hn \glrgtnrén dg

Uhnkcoclnlcük y Ur`frninlcük dg hn Urgscdgklcn, nh ckdclnr gk hns hctgrnhgs1 ‘ d)… Ghnb`rnr
l`kauktnigktg l`k gh ickcstgrc` dg Ocknkzns Uñbhclns h`s pr`lgdcicgkt`s iîs
ndglund`s pnrn h`frnr hn l``rdcknlcük y hn nri`kcznlcük dg h`s phnkgs y pr`yglt`s
nkunhgs y iuhtcnkunhgs dgh sglt`r pñbhcl` l`k h`s l`rrgsp`kdcgktgs prgsupugst`s
nkunhgs y iuhtcnkunhgs. g) Urgpnrnr l`kauktnigktg l`k gh Ickcstgrc` dg Ocknkzns
Uñbhclns, dg nlugrd` l`k hn p`hétcln fgkgrnh dgh F`bcgrk` y gk l`ksuhtn l`k h`s dgiîs
Ickcstgrc`s dg Gstnd`, gh nktgpr`yglt` dg prgsupugst` dg ckvgrscük nkunh iuhtcnkunh. o)
Dnr sgfucicgkt` n hg gaglulcük dgh prgsupugst` dg ckvgrscük g cko`rinr nh Urgscdgktg dg
hn Rgpñbhcln, ckdcvcdunhigktg ` gk L`ksga` dg Ickcstr`s, s`brg h`s rgsuhtnd`s
nhlnkznd`s, dgbcgkd` pr`p`kgr hns rgltcoclnlc`kgs qug gstcig kglgsnrcns.’

Hn \upgrcktgkdgklcn dg Ndickcstrnlcük Trcbutnrcn tcgkg ukn ouklcük dgtgricknktg, pugs

gk gh dglrgt` >-3= dgh L`kfrgs` dg hn Rgpñbhcln, gh nrtéluh` > gstnbhglg 1 ‘Lrgnlcük. \g
lrgn hn \upgrcktgkdgklcn dg Ndickcstrnlcük Trcbutnrcn, l`i` ukn gktcdnd gstntnh
dgslgktrnhczndn, qug tcgkg l`i
l`ipgtgklcn
pgtgklcn y aurcsdcllcük gk t`d` gh tgrrct`r
tgrrct`rc`
c` knlc`knh pn
pnrn
rn
gh luiphcicgkt` dg sus `bagtcv`s…’ y gk gh nrtéluh` < rgfuhn1 ‘@bagt` y ouklc`kgs dg hn
\NT. Gs `bagt` dg hn \nt, gagrlgr l`k gxlhuscvcdnd hns ouklc`kgs dg Ndickcstrnlcük
Trcbutnrcn l`ktgkcdns gk hn hgfcshnlcük dg hn intgrcn y gagrlgr hns ouklc`kgs gspgléoclns
scfucgktgs1 n) gagrlgr hn ndickcstrnlcük dg rãfcigk trcbutnrc`, nphclnr hn hgfcshnlcük
trcbutnrcn, hn rglnudnlcük, l`ktr`h y ocslnhcznlcük dg t`d`s h`s trcbut`s y t`d`s h`s trcbut`s
qug frnvnk gh l`igrlc` gxtgrc`r… b) Ndickcstrnr gh scstgin ndunkgr` dg hn Rgpñbhcln y
onlchctnr gh l`igrlc` gxtgrc`r dg l`ko`ricdnd l`k hn hgy y l`k h`s l`kvgkc`s y trntnd`s
cktgrknlc`knhgs, rntcoclnd`s p`r Funtginhn…’ d) Inktgkgr y l`ktr`hnr h`s rgfcstr`s,
pr`i`vgr y gaglutnr hns nllc`kgs ndickcstrntcvns y pr`i`vgr hns nllc`kgs audclcnhgs qug
sgnk kglgsnrcns pnrn l`brnr n h`s l`ktrcbuygktgs y rgsp`ksnbhgs h`s trcbut`s qug
ndgudgk, sus cktgrgsgs y, sc l`rrgsp`kdg, sus rgln rf`s y iuhtns…j) nsgs`rnr nh Gstnd`
gk intgrcn dg p`hétcln ocslnh y hgfcshnlcük trcbutnrcn, y pr`p`kgr nh @rfnkcsi` Gaglutcv`,
p`r l`kdult` dgh Ickcstgrc` dg Ocknkzns Uñbhclns hns igdcdns hgfnhgs kglgsnrcns pnrn
gh luiphcicgkt` dg sus ockgs: nsé l`i`, pnrtclcpnr gk hn ghnb`rnlcük dgh nktgpr`yglt` dgh
prgsupugst` dg ckfrgs`s, gk lunkt` n hn dgockclcük dg igtns dg rglnudnlcük … v)
trnshndnr dgktr` dg h`s d`s déns mîbchgs scfucgktgs n hn oglmn dg su rglgplcük, n hn
lugktn O`kd` L`iñk Lugktn Ñkcln Knlc`knh gk gh Bnkl` dg Funtginhn, dcrgltnigktg
` p`r igdc` dg h`s bnkl`s dgh scstgin qug rglcbnk gh pnf` dg trcbut`s, hn rglnudnlcük
gogltcvnigktg rglcbcdn…’ Ckdgpgkdcgktgigktg dg qug hns dgiîs hctgrnhgs dg
dghh nrtéluh` <

dg hn lctndn hgy tcgkgk dcrgltn ` ckdcrgltnigktg rghnlcük l`k hns Ocknkzns Uñbhclns, gk hn
pnrtg gk qug l`rrgsp`kdg n hn lnptnlcük dg rglurs`s trcbutnrc`s p`r pnrtg dgh Gstnd`.

LNW\N\ ^WG DCGR@K HWFNR N HN TRNK\O@RINLCÜK DG GL@K@IÉN

U@HCTCLN N OCKNKQN\ UÑBHCLN\.

N.- Gh l`kstctulc`knhcsi` dg h`s Gstnd`s.

B.- Hn nllcük lndn vgz iîs ougrtg dg h`s pnrhnigkt`s.

L.- H`s prcklcpc`s dg hn ckdustrcnhcznlcük, qug dc` hufnr n hn o`rinlcük dg hn kugvn lhnsg
hnb`rnh.

D.- Lnipnþns gk l`ktrn dgh cipugst` nh l`ksui`.

G.- Hn sntcsonllcük dg hns gk`rigs kglgscdndgs ocknklcgrns dgh Gstnd`, qug

bîsclnigktg s`k1

c) kglgscdndgs pr`pcns dgh Gstnd`:

cc) kglgscdndgs dg hn l`hgltcvcdnd:

ccc) dgudn pñbhcln:

cccc) ntgklcük n hns kglgscdndgs qug surfgk dg h`s ogküigk`s s`lcnhgs y knturnhgs.

O.- Hn k` nphclnlcük dgh prcklcpc` dgk`icknd` Gquchcbrc` Urgsupugstnrc`.

F.- Hn l`kvgrscük dgh Gstnd` fgkdnrig nh gstnd` pntgrknhcstn.

M.- Gh lrglcicgkt` dgi`frîocl`.
WKC_GR\CDND DG \NK LNRH@\ DG FWNTGINHN
ONLWHTND DG LCGKLCN\ AWRCDCLN\ S \@LCNHG\
LWR\@ DG DGRGLM@ OCKNKLCGR@
LNTGDRNTCL@ Dr. MGKRS NHIGKF@R
FWNTGINHN, OGBRGR@ DG 252>
D@LWIGKT@ K`. 2

"KNLCICGKT@ S G_@HWLCÜK DGH DGRGLM@ OCKNKLCGR@"

>.- KNLCICGKT@ DGH DGRGLM@ OCKNKLCGR@.

Gh Dgrglm` Ocknklcgr`, tcgkg hn ocknhcdnd dg gstudcnr gh nspglt` aurédcl` dg t`dn hn nltcvcdnd ocknklcgrn
dgh gstnd` gk sus trgs inkcogstnlc`kgs bîsclns qug s`k1 Hn `btgklcük, hn ndickcstrnlcük y gr`fnlcük
dg h`s rglurs`s.

Gh trntndcstn Iyrbnlm Rmgckdoghd, qucgk oug l`kscdgrnd` l`i` gh prcigr prglurs`r dgh Dgrglm`
Ocknklcgr`, dg gstn lcgklcn aurédcln inkcogstü qug1 ‘grnk k`rins dgh dgrglm` pñbhcl` p`sctcv` qug
tcgkgk p`r `bagt` hn rgfhnigktnlcük dg hns ocknkzns dg hns l`hgltcvcdndgs pñbhcl ns’: sg l`kscdgrn l`i`
su prglurs`r p`rqug oug gh lrgnd`r dg hn `brn bîscln dgh Dgrglm` Ocknklcgr` qug npnrglcü n prcklcpc`s
dgh scfh` ]] y ãh oug gh prcigr` gk sgþnhnr hn kglgscdnd dg gstudcnr hn intgrcn dgsdg gh pukt`
gstrcltnigktg aurédcl`, ckdclnkd` qug grn kglgsnrc` dcogrgklcnrh` dgh Dgrglm` Ndickcstrntcv` y dgh
Dgrglm` Urcvnd`: s`stuv` hn kglgscdnd dg uk dgrglm` ocknklcgr` l`i` rnin aurédcln ckdgpgkdcgktg,
qug dgbén dg sgr lnrnltgrcznd` l`i` uk dgrglm` pñbhcl` luyns rghnlc`kgs aurédclns ã ckstctulc`kgs
aurédclns dgbénk
dgbénk sgr gxtrnþns nh dgrglm`
dgrglm` prcvnd`.
prcvnd`.

2.- G_@HWLCÜK DG H@\ MGLM@\ OCKNKLCGR@\.

T`dn s`lcgdnd gstî l`ko`rindn dg 4 lhnsgs dg gstrulturn1

N.- GL@K@ICLN1 sg l`kstctuyg p`r hns rghnlc`kgs qug sg dnk gktrg t`d`s h`s nfgktgs gl`küicl`s,
pnrtclcpnkd` hn ckdustrcn, l`igrlc`, gk fgkgrnh t`d` gh sglt`r pr`dultcv` y ocknklcgr`, dg uk pnés, qug
s`k h`s pr`dult`rgs dg bcgkgs y sgrvclc`s y qug ocknhigktg s`k h`s qug pgrictgk gstnbhglgr gh
Ur`dult` Cktgrk` Brut` (UCB).

B.- OCKNKLCGRN1 Hn gstrulturn ocknklcgrn gs hn `rdgknlcük ckstctulc`knh dg h`s igdc`s dg qug sg

scrvgk h`s frup`s pñbhcl`s pnrn sntcsonlgr hns kglgscdndgs l`hgltcvns, nsé l`i` dg h`s lrctgrc`s pnrn hn
rglnudnlcük: gh giphg` dg dclm`s igdc`s y hn gstrulturn y ouklc`knicgkt` dg h`s `rfnkcsi`s qug
gogltñnk dclmns nltcvcdndgs. Gk fgkgrnh p`dgi`s dglcr h`s qug rgnhcznk hn nltcvcdnd ocknklcgrn dgh
gstnd`.

L.- \@LCNH1 Gs hn qug dgtgrickn h`s rnsf`s dg hns d`s prcigrns gstrulturns lctndns, pugs dgpgkdg
dgh frnd` dg dgsnrr`hh` qug tgkfn hn s`lcgdnd pnrn qug sg pugdn dgtgricknr gh lrglcicgkt`
gl`küicl` y dg gsn inkgrn, gstnbhglgr hn o`rin l`i` sg rgfuhnrî hn gstrulturn ocknklcgrn.

D.- U@HCTCLN1 Gstn gs oukdnigktnh dgktr` dg hn rgfuhnlcük dg hn nltcvcdnd ocknklcgrn dg uk gstnd`,

pugs pnrn hhgvnr n lnb` ukn l`klrgtn nltcvcdnd p`hétcln gk uk i`igkt` mcstürcl` dgtgricknd`, sg
rgqucgrg dg dcsgþnr uk pr`lgs` dg ckfrgs`s y fnst`s pñbhcl`s l`mgrgktg, l`k h`s ockgs p`hétcl`s
pgrsgfucd`s: pgr` hn icsin dgbgrî ndglunrsg n hn gstrulturn gl`küicln gxcstgktg. Dgktr` dg hn
gstrulturn ocknklcgrn p`hétcln y gl`küicln dgbg dg gxcstcr uk gquchcbrc` pgrinkgktg, pugs lns`
l`ktrnrc`, gs gh i`tcv` dgh surfcicgkt` dg frnvgs pr`bhgins s`lcnhgs l`i` sg mn dgi`strnd` n trnvãs
dg hn mcst`rcn.

<.- LNRNLTGRG\ DGH DGRGLM@ OCKNKLCGR@.

\`stcgkg Rniük _nhdãs dg L`stn, qug pgsg n gxcstcr frnkdgs dcslrgpnklcns d`ltrcknhgs gxcstgk sck
gibnrf`, nhfuk`s pukt`s dg nlugrd`, rgspglt` nh dgrglm` ocknklcgr`. Nsé dgktr` dg h`s lnrnltgrgs dgh
dgrglm` ocknklcgr` p`dgi`s dglcr qug gs ukn rnin aurédcln qug dgbg ubclnrsg dgktr` dgh dgrglm`
pñbhcl`. Lunhqucgrn qug sgn gh lrctgrc` qug sg utchclg pnrn dcstckfucr gh dgrglm` pñbhcl` dgh dgrglm`
prcvnd`, k` pugdg lnbgr dudn nhfukn dg qug hn dcslcphckn gk gstudc` pgrtgkglg nh dgrglm` pñbhcl`.
Hns k`rins ocknklcgrns k` gstîk dgstckndns n ntgkdgr dcrgltnigktg hns kglgscdndgs dg h`s
pnrtcluhnrgs, sck` n k`rinr gh p`dgr gstntnh dg inkd` gk gh lnip` ocknklcgr`, ` h` qug gs h` icsi`, n
pr`vggr h`s rglurs`s kglgsnrc`s pnrn sntcsonlgr gstns ñhtcins. Gk sgfukd` hufnr, gh dgrglm`
ocknklcgr` k` gs uk dgrglm` gxlgplc`knh, sck` nbs`hutnigktg k`rinh. Uufhcgsg s`stcgkg nh rgspglt`
qug k` gs l`klgbcbhg ukn hgy iîs k`rinh qug nqughhn qug rgfhn hn nltunlcük dgh Gstnd` pr`lurnkd`
h`s igdc`s gl`küicl`s qug gk gh pnsnd`, gk hn nltunhcdnd y scgiprg sgrîk ckdcspgksnbhgs pnrn hn
gxcstgklcn dg hn `rfnkcznlcük p`hétcln dg hn s`lcgdnd.

\g dgbg ndvgrtcr sck gibnrf`, qug gh dgrglm` ocknklcgr` k` l`kstctuyg uk scstgin `rfîkcl` dg
rghnlc`kgs m`i`fãkgns, sck` uk l`kaukt` dg rghnlc`kgs dg dcvgrsn knturnhgzn, qug s`h` tcgkg gk

l`iñk gh mglm`
ocknklcgr`: dg rgogrcrsg
gstns iñhtcphgs n hns iñhtcphgs
nltcvcdndgs tcgkgk sunltcvcdndgs qug gh Gstnd`
pr`pc` `rdgknicgkt` dgsnrr`hhn
aurédcl`, gk gh
p`r h` qug gh scstgin
lnip`
`rfîkcl` h` l`kstctuygk k`rins l`k lnrîltgr mgtgr`fãkg`.

DGRGLM@ OCKNKLCGR@ L@I@ RNIN DGH DGRGLM@ UÑBHCL@.

Gh Dgrglm` Ocknklcgr` sg l`kscdgrn ukn rnin dgh Dgrglm` Uñbhcl`, y gs p`r gh mglm` dg qug gs dg
lnrîltgr l`grlctcv` hn nphclnlcük dg sus k`rins, ndgiîs, k` gxcstg gk gh Dgrglm` Ocknklcgr` ukn
hcbgrtnd dg cktgrprgtnlcük sc k` qug hn hgy dgbg cktgrprgtnrsg gk uk sgktcd` hctgrnh y ndgiîs, k` sg
pugdg dnr hn inkcogstnlcük dg hn v`huktnd dg h`s suagt`s qug pnrtclcpnk gk hns rghnlc`kgs aurédclns
ocknklcgrns.

H`s trgs onlt`rgs nrrcbn ckdclnd`s sg nphclnk p`rqug gk gh gstnd` k` sg pugdg dnr hn hcbgrtnd dg qug
hns pnrtgs, p`r i`tcv`s dg cktgrprgtnlcük dg ukn dg sus k`rins, dgag dg rglnudnr dgtgrickndn
lnktcdnd dg dckgr`, ` gk su lns`, ukn inhvgrsnlcük dg uk` dg h`s rglurs`s gxcstgktgs, ` iîs nñk,
qug p`r gxcstcr dudn gk gh l`ktgkcd` dg hns k`rins prgsupugstnrcns gstns sg vnynk n nphclnr sck t`inr
gk lugktn gh cktgrãs gsgklcnh pnrn h` lunh ougr`k lrgndns.

Gh Dgrglm` Ocknklcgr` l`i` ukn rnin dgh Dgrglm` Uñbhcl`, gs gogltcvnigktg dcogrgktg n lunhqucgr
dgrglm` qug gstî l`ktgkcd` gk gh Dgrglm` Urcvnd` y nñk, lunkd` dgan n h`s suagt`s qug l`ko`rink hn
s`lcgdnd pnrn qug luiphnk l`k h`s gagrlclc`s dg hns k`rins, k` hgs pgrictg hn hcbgrtnd dg qug
inkcocgstgk su v`huktnd y nh gstnr gst`s suagt`s pnrtcluhnrgs gk lunhqucgrn dg hns l`kdclc`kgs qug hn
hgy ocknklcgrn sgþnhn, dgbgk dg luiphcr tnh y l`i` gk hn hgy sg rgfuhn.

Gk séktgscs gh Dgrglm` Ocknklcgr` prgsgktn hns scfucgktgs lnrnltgréstclns1

N.- Gs uk Dgrglm` Uñbhcl`.

B.- \us k`rins s`k dg lnrîltgr mgtgr`fãkg`.
L.- Rgfuhn gh cktgrãs ocknklcgr`
ocknklcgr` dgh Gstnd`.
Gstnd`.
D.- Gstnbhglg t`dn hn gstrulturn pnrn qug gh gstnd` luiphn l`k sus ockgs.

4.- L@KTGKCD@ DGH DGRGLM@ OCKNKLCGR@.

Mãlt`r _chhgfns, gk su trntnd` dg Dgrglm` Ocknklcgr` y Dgrglm` Trcbutnrc`, gstnbhglg qug s`k lckl`
h`s nspglt`s qug tcgkg l`i` l`ktgkcd` gh Dgrglm` Ocknklcgr` y s`k h`s scfucgktgs1

N.- HN RGFWHNLCÜK AWRÉDCLN DGH URG\WUWG\T@.

Gh prgsupugst`, gs sgfñk vgrgi`s, uk ckstruigkt` hgfnh qug lnhluhn y nut`rczn h`s fnst`s y prgvã h`s
ckfrgs`s pnrn s`hvgktnrh`s, dgtgricknkd` hns rgspgltcvns ntrcbulc`kgs dg h`s ürfnk`s dgh Gstnd` gk hn
fgstcük ocknklcgrn. \g mnbhn cklhus` dg uk dgrglm` prgsupugstnrc` y gstg rãfcigk aurédcl` sg
l`iphgigktn l`k gh dg hn gaglulcük dg h`s fnst`s pñbhcl`s y su l`rrgsp`kdcgktg l`ktr`h.

B.- HN RGFWHNLCÜK AWRÉDCLN DGH TRCBWT@ .

Hns rghnlc`kgs l`klgrkcgktgs n hn trcbutnlcük gk fgkgrnh, cktgfrnk uk sglt`r gspgléocl` dgk`icknd`

‘dgrglm` trcbutnrc`’.

L.- HN RGFWHNLCÜK AWRCDCLN DGH UNTRCI@KC@ DGH G\TND@ .

Hn rgfuhnlcük aurédcln dg hn ndickcstrnlcük dgh Untrci`kc` dgh Gstnd` ` ‘fgstcük pntrci`kcnh’. Dgbg
dgstnlnrsg sck gibnrf`, qug hn cklhuscük dg gstg sglt`r aurédcl` dgktr` dgh dgrglm` ocknklcgr` gs
dcslutcbhg, pugst` qug pnrn nhfuk`s nut`rgs hn rgfuhnlcük aurédcln dg hn fgstcük pntrci`kcnh k` cktgfrn

gh dgrglm`
dg h`s gktgsocknklcgr`,
pñbhcl`s. sck` nqughhn pnrtg dgh dgrglm` ndickcstrntcv` qug dcslcphckn hn nltcvcdnd prcvndn
D.- HN RGFWHNLCÜK AWRCDCL@ DGH LRGDCT@ UWBHCL@ .

Hn rgfuhnlcük hgfnh dg t`d` h` ntckgktg nh lrãdct` pñbhcl`, qug gstî l`kstctucdn p`r t`dns nqughhns
k`rins aurédclns qug dcslcphcknk hns iñhtcphgs rghnlc`kgs qug surfgk gktrg gh Gstnd` y prgstnicstns
lunkd` gh prcigr` utchczn h`s rglurs`s pr`vgkcgktgs dgh Lrãdct`.

G.- HN RGFWHNLCÜK AWRÉDCLN DG HN I@KGDN .

Gh l`kaukt`dgdgiuy
i`kgtnrc` k`rins aurédcl`-gl`küiclns
rglcgktg ghnb`rnlcük. rghnlc`kndns l`k hn i`kgdn, qug l`kstctuyg uk dgrglm`

U`r su pnrtg gh trntndcstn Intus Bgknvgktg, sgþnhn qug gh l`ktgkcd` dgh Dgrglm` Ocknklcgr` s`k h`s
scfucgktgs1

N.-HN TG@RCN OCKNKLCGRN.

Luy` gstudc` y l`k`lcicgkt` gs ckdcspgksnbhg pnrn p`dgr lrgnr y i`dcoclnr hn k`rin ocknklcgrn y nñk
pnrn nphclnrhn.

B.-HN @RFNKCQNLCÜK OCKNKLCGRN DGH G\TND@ .

^ug gs hn qug gstudcn hns bnsgs l`kstctulc`knhgs dgh Dgrglm` Ocknklcgr`, nsé l`i` hns ckstctulc`kgs
qug gxcstgk pnrn hn pgrlgplcük, ndickcstrnlcük,
ndickcstrnlcük, giphg` y ocslnhcznlcük dg h`s rglurs`s pñbhcl`s.

L.- HN\ RGHNLC@KG\ GKTRG GH G\TND@ S H@\ \WAGT@\ UN\C_@\ DG HN RGHNLC@K

TRCBWTNRCN.

Gs p`r igdc` dg hn `bhcfnlcük trcbutnrcn qug sg gstnbhglgk vékluh`s gktrg gh gstnd` y h`s
l`ktrcbuygktgs, dghcictîkd`sg lhnrnigktg h`s dgrglm`s y `bhcfnlc`kgs dgh l`ktrcbuygktg orgktg nh
gstnd` y vclgvgrsn. Rgfuhn gh Dgrglm` Ocknklcgr`, ndgiîs hns fnrnkténs y pr`lgdcicgkt`s qug
pugdnk ` tcgkgk dgrglm` h`s l`ktrcbuygktgs orgktg nh gstnd` y vclgvgrsn.

D.-HN\ RGHNLC@KG\ ^WG \G @RCFCKNK GKTRG UNRTCLWHNRG\ DGRC_NDN\ DG H@\

CIUWG\T@\ .

Gstns rghnlc`kgs gktrg h`s l`ktrcbuygktgs surfgk fgkgrnhigktg dg hn hgfcshnlcük ocknklcgrn y trcbutnrcn,
l`k gh `bagt` dg nsgfurnrsg gh luiphcicgkt` dg hn `bhcfnlcük trcbutnrcn y l`i` l`ksglugklcn, sg
fgkgrn hn lnptnlcük dg rglurs`s.

BCBHC@FRNOCN

Lnrh`s Fcuhnkc O`kr`ufg

Dgrglm` Ocknklcgr`
_`huigk C
4ª. Gdclcük.
Gdclc`kgs dg Unhin Bugk`s Ncrgs.

Mãlt`r _chhgfns.
Lurs` dg Ocknkzns Dgrglm` Ocknklcgr` y Trcbutnrc`.
T`i` C
4ª. Gdclcük.
Gdclc`kgs dg Unhin, Bugk`s Ncrgs.

Inrcnk` Nbnd “ Fgknrd` Dénz “ U. Mgrrgr` “ A. Iãacln.

K`tns dg Cktr`dullcük nh Dgrglm` Ocknklcgr`.
>ª. Gdclcük.
Gdct`rcnh Tglk`s, \.N.
WKC_GR\CDND DG \NK LNRH@\ DG FWNTGINHN
ONLWHTND DG LCGKLCN\ AWRCDCLN\ S \@LCNHG\
LWR\@ DG DGRGLM@ OCKNKLCGR@
LNTGDRNTCL@1 Dr. MGKRS NHIGKF@R
FWNTGINHN, OGBRGR@ DG 252>
D@LWIGKT@ K`. <

DGOCKCLC@KG\ DG DGRGLM@ OCKNKLCGR@ S \W\ RNIN\

DGRGLM@ OCKNKLCGR@.

DGOCKCLC@K DG UWFHCG\G1

"Dcslcphckn qug tcgkg p`r `bagt` gh gstudc` scstgiîtcl` dgh l`kaukt` dg k`rins qug rgfhnigktnk hn
rglnudnlcük hn fgstcük y hn gr`fnlcük dg h`s igdc`s gl`küicl`s qug kglgsctn gh Gstnd` y h`s gktgs
pñbhcl`s pnrn gh dgsnrr`hh` dg sus nltcvcdndgs y gh gstudc` dg hns rghnlc`kgs aurédclns gktrg h`s p`dgrgs
y h`s ürfnk`s dgh Gstnd` y gktrg h`s icsi`s lcudndnk`s, qug dgrcvnk dg hn nphclnlcük dg gsns
k`rins.

DGOCKCLC@K DG \NCQ DG BWANKDN1

"Dcslcphckn qug tcgkg p`r `bagt` gh gstudc` scstgiîtcl` dg hns k`rins qug rgfuhnk h`s rglurs`s
gl`küicl`s qug gh Gstnd` y h`s dgiîs gktgs pñbhcl`s pugdgk giphgnr pnrn gh luiphcicgkt` dg sus
ockgs, nsé l`i` gh pr`lgdcicgkt` aurédcl` dg pgrlgplcük dg h`s ckfrgs`s y dg `rdgknlcük dg h`s fnst`s
y pnf`s qug sg dgstcknk nh luiphcicgkt` dg h`s sgrvclc`s pñbhcl`s."

DGOCKCLC@K DG FCNKKCKC1

"L`kaukt`
kglgsnrc`sdg k`rins
pnrn hn vcdnqug rgfuhnk
dg h`s gktgs hn `btgklcük, hn fgstcük y gh giphg` dg h`s igdc`s gl`küicl`s
pñbhcl`s."

DGOCKCLC@K DG AWNK GRKG\T@ _N\^WGQ1

"L`kaukt` dg k`rins lcgktéoclns y p`sctcvns rgogrgktgs n hn `rfnkcznlcük gl`küicln, n h`s fnst`s g

ckfrgs`s dgh Gstnd`."

DGOCKCLC@K DG \GRFC@ ORNKLC\L@ DG HN FNRQN1

"Gs gh l`kaukt` dg k`rins aurédclns qug rgfuhnk hn nltcvcdnd ocknklcgrn dgh Gstnd` gk sus trgs
i`igkt`s, n snbgr1 Gh gstnbhglcicgkt` dg sus bcgkgs pntrci`kcnhgs y dg hn gr`fnlcük dg h`s rglurs`s
pnrn h`s fnst`s pñbhcl`s ndgiîs dg hn `btgklcük dg hns dcvgrsns lhnsgs dg rglurs`s gk hn fgstcük `
inkga` dg sus bcgkgs pntrci`kcnhgs, nsé l`i` hns rghnlc`kgs aurédclns qug gk gh gagrlclc` dg dclmn
nltcvcdnd sg gstnbhglgk h`s dcvgrs`s ürfnk`s dgh Gstnd` ` gktrg dclm`s ürfnk`s y h`s pnrtcluhnrgs, yn
sgnk dgud`rgs ` nlrggd`rgs dgh Gstnd`."

DGOCKCLC@K DG FW\TN_@ CKFR@\\@1

"Gs gh l`kaukt` dg k`rins aurédclns qug rgfuhnk hn nltcvcdnd dgh Gstnd` y dg hns gktcdndgs igk`rgs
dg dgrglm` pñbhcl` l`kscdgrndns gk hn l`ip`sclcük dg h`s ürfnk`s qug hn gagrlgk, gk gh
`rdgknicgkt` o`rinh dg sus pr`lgdcicgkt`s ` nlt`s gk gh l`ktgkcd` dg hns rghnlc`kgs aurédclns qug
ghhn `rcfckn."

DGOCKCLC@K DG INTMW\ BGKN_GKTG1

"Gs hn dcslcphckn qug tcgkg p`r `bagt` gh gstudc` scstgiîtcl` dgh l`kaukt` dg hns k`rins qug
rgfhnigktnk hn rglnudnlcük, fgstcük y hn gr`fnlcük dg h`s igdc`s gl`küicl`s qug kglgsctn nh Gstnd`
y h`s `tr`s gktgs pñbhcl`s pnrn gh dgsnrr`hh` dg sus nltcvcdndgs y gh gstudc` dg hns rghnlc`kgs aurédclns
gktrg h`s p`dgrgs y h`s ürfnk`s dgh Gstnd` gktrg h`s lcudndnk`s y gh Gstnd` y gktrg h`s icsi`s
lcudndnk`s qug dgrcvnk dg hn nphclnlcük dg gstns k`rins."

DGOCKCLC@K DG GKLCLH@UGDCN AWRCDCLN @IGBN1

"Gs gh dgrglm` qug sg pr`p`kg gh gstudc` dgh nspglt` aurédcl` dg hn nltcvcdnd ocknklcgrn dgh Gstnd` gk
sus iñhtcphgs inkcogstnlc`kgs, cklhus` dg hns gktcdndgs nktîrquclns, p`r h` lunh pr`lgdg ubclnrh` gk gh
 Dgrglm` Uñbhcl`. Tnibcãk pugdg dglcrsg qug gs gh l`kaukt` dg k`rins aurédclns qug rgfuhnk hn
nltcvcdnd ocknklcgrn dgh Gstnd` gk sus dcogrgktgs nspglt`s."

>.- DGRGLM@ TRCBWTNRC@1

Lnrh`s Fcuhhcnkc O`kr`ufg gstnbhglg qug1 "Gh dgrglm` trcbutnrc` ` dgrglm` ocslnh gs hn rnin dgh
Dgrglm` Ocknklcgr` qug sg pr`p`kg gstudcnr gh nspglt` aurédcl` dg hn trcbutnlcük, gk sus dcvgrsns
inkcogstnlc`kgs1 l`i` nltcvcdnd dgh Gstnd`, gk hns rghnlc`kgs dg ãstg l`k h`s pnrtcluhnrgs y gk hns
qug sg suslctnk gktrg gst`s ñhtci`s."

Knrlcs` Ni`r`s dclg1 "Gs hn rnin dgh Dgrglm` Uñbhcl` qug ocan y austcocln h`s prcklcpc`s fgkgrnhgs y
aurédcl`s qug gxcstgk y dgbgk gxcstcr gk hns rghnlc`kgs trcbutnrcns mnlcgkd`
mnlcgkd` p`scbhg su prgsgklcn y
dgsnrr`hh` p`stgrc`r gk h`s dcvgrs`s trcbut`s qug cktgfrnk h`s scstgins ocslnhgs dg lndn pnés."

Mãlt`r B. _chhgfns gstnbhglg qug1 "L`kstctuyg uk l`kaukt` dg k`rins aurédclns d`tndns dg

m`i`fgkgcdnd, qug ouklc`kn l`klntgknkd` gk uk frup` `rfîkcl` y sckfuhnrcznd` qug n su vgz gstî
ukcd` n t`d` gh scstgin aurédcl` knlc`knh."

Knrlcs` Ni`r`s dclg qug1 "Gs gh l`kaukt` dg prcklcpc`s kglgsnrc`s pnrn qug gh rgpnrt` dgh l`st` dg h`s
sgrvclc`s pñbhcl`s, dcvcscbhgs ` k`, sg gogltñg l`k nrrgfh` y l`klgpt`s dg dgrglm` y tãlkcln aurédcln."

Mãlt`r B. _chhgfns gstnbhglg qug1 "Gk sgktcd` hnt`, gs gh l`kaukt` dg k`rins aurédclns qug sg rgocgrgk
n h`s trcbut`s, rgfuhîkd`h`s gk sus dcstckt`s nspglt`s. Gs gk gh qug igdcnktg gh trcbut` h`s cktgfrnktgs
dgh gstnd` l`ktrcbuygk nh s`stgkcicgkt` dgh f`bcgrk` gk pr`p`rlcük n su rgspgltcvn lnpnlcdnd
gl`küicln, gst` gs, gk lunkt` sgn p`scbhg, gk pr`p`rlcük n h`s pntrci`kc`s ` rgktns dg qug f`znk
bna` hn pr`tgllcük dg nqugh gstnd`."

Inkugh dg Aunk` ckdcln qug1 "Gs nqughhn pnrtg dgh Dgrglm` Ocknklcgr` qug tcgkg p`r `bagt`, t`d` h`
l`klgrkcgktg n hns k`rins qug dcslcphcknk hn rghnlcük aurédcln prcklcpnh y hns nllgs`rcns pr`vgkcgktgs
dg h`s trcbut`s,
dg qug h`frg h`svnhg dglcrpglukcnrc`s
igdc`s dg gstg tcp`kglgsnrc`s
dg rglurs`s dgrcvnd`s,
pnrn gktrgdgh`s
gh dgsnrr`hh` qug
sus sg `orglgk nh Gstnd` n ock
nltcvcdndgs."

L`kaukt` dg k`rins aurédclns qug rgfuhnk hns rghnlc`kgs qug sg `rcfcknk gk hn pgrlgplcük dg h`s
rglurs`s cip`sctcv`s, dg hns tnsns y dg h`s trcbut`s gspglcnhgs.

2.- DGRGLM@ URG\WUWG\TNRC@.

I`knlghhc Funhtgrc` dclg qug1 "Gs uk l`kaukt` dg k`rins aurédclns qug rgfuhnk ` nut`rcznk dg
nktgink` h`s fnst`s pñbhcl`s y gstnbhglg uk lîhluh` dg h`s rglurs`s l`k qug mnbrîk dg sgr pnfnd`s
gk gh gagrlclc` ocknklcgr`."

Fcuhhcnkc O`kr`ufg gstnbhglg1 "L`kstctuyg ukn pnrtg gsgklcnh dgh Dgrglm` Ocknklcgr`, p`l`
dgsnrr`hhnd` mnstn gh prgsgktg y qug p`r hns lnrnltgréstclns gspglcnhgs dg hn intgrcn qug hg scrvg dg
`bagt`, `orglg nspglt`s sckfuhnrgs. \g l`iphgigktn l`k gh rãfcigk aurédcl` dg hns ckvgrsc`kgs y
fnst`s pñbhcl`s y dg su l`ktr`h."

Brnkhy L. Inrtékgz R. gstnbhglg1 "\g gktcgkdg p`r Dgrglm` Urgsupugstnrc`, hn rnin dgh Dgrglm`
Ocknklcgr` qug rgfuhn h`s pr`lgdcicgkt`s y `pgrnlc`kgs dgh prgsupugst` dg ckfrgs`s y gfrgs`s dgh
Gstnd`, y n hn rgsp`ksnbchcdnd dg h`s ouklc`knrc`s pñbhcl`s gk hns nllc`kgs qug rgnhcznk p`r tnh
i`tcv`."

Lnrh`s I. Fcuhhcnkc O`kr`ufg ckdcln1 "Trntn dg hn ndickcstrnlcük dgh pntrci`kc` dgh Gstnd`,
l`klcbcgkd` nh pntrci`kc` gk uk sgktcd` pnrtcluhnr, dcogrgktg dgh qug tcgkg gk dgrglm` lcvch, iîs bcgk
npr`xciîkd`sg nh l`klgpt` gl`küicl`, gst` gs, l`i` rcqugzn gstîtcln, gk luy` dgrrgd`r sg
dgsnrr`hhn gh ohua` dg hn rcqugzn dg h`s sgrvclc`s pñbhcl`s y dg giprgsns gstntnhgs ` l`k pnrtclcpnlcük
`oclcnh."

O`kr`ufg gstnbhglg1 "Unrtg dg hns lcgklcns dgh Dgrglm` Ocknklcgr`, p`l` dgsnrr`hhnd` mnstn gh
prgsgktg y qug p`r hns lnrnltgréstclns gspglcnhgs dg hn intgrcn qug hg scrvg dg `bagt`, `orglg nspglt`s
sckfuhnrgs1 sg l`iphgigktn l`k gh rãfcigk aurédcl` dg hn ckvgrscük y fnst` pñbhcl`."

K`rbgrt` F`d`y ckdcln1 "Gs hn sgrcg dg k`rins qug tcgkgk sus l`ip`kgktgs, l`klgpt`s ã
ckstctulc`kgs qug s`k l`kscdgrndns p`r gh lcgrrg prgsupugstnrc` ` lcgklcn dg hns l`ktnbchcdndgs
pñbhclns l`i` `tr`s hn dgk`icknlcük, pnrn onlchctnr n ghgllcük dg h`s igdc`s tãlkcl`s qug sg t`rknk
kglgsnrc`s pnrn qug gh gstnd` pugdn nhlnkznr gh luiphcicgkt` dg h`s ockgs dgtgrickndns p`r hn
p`hétcln ocknklcgrn.
o cknklcgrn.""
Mãlt`r B. _chhgfns dclg1 "Gs gh l`kaukt` dg fnst`s y rglurs`s qug s`k prgvcst`s fgkgrnhigktg pnrn uk
nþ`, sgfñk uk lundr` dgtnhhnd` qug tcgkg lnrîltgr `bhcfnt`rc`."

I`knlghhc Funhtgrc` ckdcln1 "L`kaukt` dg k`rins aurédclns qug rgfuhnk ` nut`rcznk dg nktgink` h`s
fnst`s pñbhcl`s y gstnbhglg uk lîhluh` dg h`s rglurs`s l`k qug mnbrîk dg sgr pnfnd`s p`r uk
gagrlclc` ocknklcgr`."
ocknklcgr`."

<.- DGRGLM@ OC\LNH1

Rnñh R`dréfugz H`bnt` dclg1 "Gs gh scstgin dg k`rins aurédclns qug, dg nlugrd` l`k dgtgricknd`s
prcklcpc`s l`iukgs n t`dns ghhns, rgfuhn gh gstnbhglcicgkt`, rglnudnlcük y l`ktr`h dg h`s ckfrgs`s dg
Dgrglm` Uñbhcl` dgh Gstnd` dgrcvnd`s dgh gagrlclc` dg su p`tgstnd trcbutnrcn, nsé l`i` hns rghnlc`kgs
gktrg gh pr`pc` gstnd` y h`s pnrtcluhnrgs l`kscdgrnd`s gk su lnhcdnd dg l`ktrcbuygktgs."

Rnñh R`dréfugz H`bnt` sgþnhn1 "L`kaukt` dg dcsp`sclc`kgs hgfnhgs y dg prcklcpc`s dg Dgrglm` Uñbhcl`
qug rgfuhnk hn nltcvcdnd aurédcln dgh ocsl`."

Lnrh`s I. Fcuhhcnkc O`kr`ufg ckdcln1 "\gfñk gh trntndcstn Lnrh`s I. Fcuhhcnkc O`kr`ufg gk su hcbr` mnlg
gh l`igktnrc` qug Dgrglm` Trcbutnrc` y Dgrglm` Ocslnh s`k sckükci`s, yn qug h`s usn ckdcstcktnigktg
y gxphcln qug p`scbhgigktg hn iîs l`rrgltn dgsdg gh pukt` dg vcstn d`ltrcknh, sgn hn prcigrn qug
igklc`kni`s -Dgrglm` Trcbutnrc`- pgr` k` sg vg ckl`kvgkcgktg gk sgfucr utchcznkd` gh p`puhnr
Dgrglm` Ocslnh p`r gstnr gk kugstrns l`stuibrgs: qug gs hn icsin rnzük p`r hn lunh hn d`ltrckn
nhginkn prgslckdg dgh v`lnbh` tãlkclnigktg ck`bagtnbhg pnrn prgogrcr gh trndclc`knh. U`r tnkt` dgrglm`
ocslnh gs hn rnin dgh Dgrglm` Ocknklcgr` qug sg pr`p`kg gstudcnr nh nspglt` aurédcl` dg hn trcbutnlcük
gk sus dcvgrsns inkcogstnlc`kgs1 l`i` nltcvcdnd dgh Gstnd`, gk hns rghnlc`kgs dg ãstg l`k h`s
pnrtcluhnrgs y gk hns qug sg suslctnk gktrg gst`s ñhtci`s."

4.- DGRGLM@ UNTRCI@KCNH DGH G\TND@.

Mãlt`r _chhgfns Hnrn sgþnhn1 "Gs gh l`kaukt` dg k`rins aurédclns qug rgfuhnk h`s ckfrgs`s qug gh
Gstnd` `btcgkg tnkt` dg h`s bcgkgs dgh d`ickc` pñbhcl` l`i` dg d`ickc` prcvnd`."
A`rfg @hcvgrn T`r` sgþnhn1 "Gs gh l`kaukt` dg bcgkgs, rglurs`s ã ckvgrsc`kgs qug dgstckn ` nogltn gk
o`rin pgrinkgktg n hn prgstnlcük dcrgltn ` ckdcrgltn dg h`s sgrvclc`s pñbhcl`s, dn hn rgnhcznlcük dg sus
`bagtcv`s ` o`rinhcdndgs dg p`hétcln s`lcnh ` gl`küicln."

Lnrh`s I. Fcuhhcnkc ckdcln1 "Gs hn rcqugzn gstîtcln gk luy` dgrrgd`r sg dgsnrr`hhn gh ohua` dg hn rcqugzn
gk i`vcicgkt`."

K`rbgrt` F`d`y sgþnhn1 "Gs gh l`kaukt` dg bcgkgs qug l`iprgkdgk t`d` h` rgogrgktg nh trntnicgkt` dg
hns tcgrrns pñbhclns y n hns `rfnkcznlc`kgs y su ouklc`knicgkt` dg hns giprgsns pñbhclns n trnvãs dg
hns lunhgs sg pr`lurn hn sntcsonllcük dg lcgrtns kglgscdndgs dgh scstgin p`hétcl` gk sé."

A`rfg Inrc` Lnstchh` F`kzîhgz1 "Gs gh l`kaukt` dg k`rins aurédclns y ndickcstrntcvns, p`r igdc` dg hns
lunhgs h`s bcgkgs dgh Gstnd` luiphgk hn ouklcük pnrn hn lunh mn scd` dgstcknd`s, scgkd` gst`s bcgkgs
h`s `btgkcd`s n trnvãs dg h`s rglurs`s `btgkcd`s p`r igdc` dg h`s cipugst`s tnsns y L`ktrcbulc`kgs
Gspglcnhgs nsé l`i` nqughh`s bcgkgs pr`pcgdnd dgh Gstnd` qug k` l`kstctuygk dckgr` gk gogltcv`."

7.- DGRGLM@ I@KGTNRC@

Gh Dgrglm` I`kgtnrc`, gstî l`kstctucd` p`r gh l`kaukt` dg k`rins gl`küiclns y aurédclns

rghnlc`kndns l`k hn i`kgdn l`i` ckstruigkt` dg lnibc` y l`i` ghgigkt` dg hns `bhcfnlc`kgs l`k
ghhn vckluhndns gspglcnhigktg gk h`s giprãstct`s cktgrknlc`knhgs.

Gs hn onluhtnd dg nluþnr i`kgdn ` gictcr bchhgtgs, prcvntcvn m`y dgh f`bcgrk`, pugs gk `tr`s tcgip`s
tnibcãk grn dg h`s pnrtcluhnrgs ` dg h`s l`klgsc`knrc`s.

K`rbgrt` A. F`d`y sgþnhn1 "Intgrcn qug o`rin pnrtg dgh Dgrglm` Ocknklcgr` y qug gs ukn sgrcg dg
k`rins aurédclns qug sg rgocgrgk n hn i`kgdn y qug gklugktrnk su ubclnlcük n kcvgh l`kstctulc`knh y
hgfnh. N trnvãs dg ghhns sg `t`rfn hn onluhtnd n h`s gstnd`s knlc`knhgs pnrn gictcr i`kgdn, hn qug
l`kstctuyg uk ghgigkt` kglgsnrc` l`i` ckstruigkt` dg lnibc` tnkt` gk gh igrlnd` cktgrk` l`i` gk
gh igrlnd` cktgrknlc`knh y qug pnrn ocanr gh vnh`r dg hn icsin l`i` tnh."

K@TN1 Unrn gh gstudc` dg gstns dgockclc`kgs, k` gs kglgsnrcn hn igi`rcznlcük: sck` cdgktcoclnr h`s
ghgigkt`s lnrnltgréstcl`s.
WKC_GR\CDND DG \NK LNRH@\ DG FWNTGINHN
ONLWHTND DG LCGKLCN\ AWRÉDCLN\ S \@LCNHG\
LWR\@ DG DGRGLM@ OCKNKLCGR@
LNTGDRNTCL@ Dr. MGKRS NHIGKF@R
FWNTGINHN,, OGBRGR@ DG 252>
FWNTGINHN
D@LWIGKT@ K`. 4

"GH U@DGR OCKNKLCGR@

OCKNKLCGR@""

>.- L@KLGUT@ DG U@DGR OCKNKLCGR@.

>.>.- L`klgpt` y Lnrnltgréstclns.

Urgvcnigktg pnrn ukn npr`xcinlcük nh l`klgpt` dg p`dgr ocknklcgr`, nludcrgi`s n hn k`lcük fgkgrnh
dg p`dgr ghnb`rndn p`r hn tg`rén p`hétcln y gktrg `tr`s, dgockcdn p`r Ogrkîkdgz Icrnkdn l`i` ‘hn
lnpnlcdnd dgh suagt` tctuhnr dg nþndcr l`ksglugklcns dnþ`sns ` ñtchgs n hns l`kdultns dg h`s dgiîs’ y
qug, trndclc`knhigktg, mn vgkcd` hcfnd` n hn cdgn dg s`bgrnkén p`hétcln ` iîs prglcsnigktg, nh
l`klgpt` dg s`bgrnkén aurédcln dgh Gstnd`. H` qug scfkcocln, qug h`s gktgs n h`s qug hn L`kstctulcük
ntrcbuyg gh gagrlclc` dg hn s`bgrnkén, sg gklugktrnk gk ukn sctunlcük aurédcln dg p`dgr y qug l`i`
l`ktgkcd` dg gsn sctunlcük aurédcln dg p`dgr, dclm`s gktgs tcgkgk ukn sgrcg dg p`scbchcdndgs dg
nltunlcük rgspglt` n lcgrtns intgrcns, nsé hn ocknklcgrn. U`r tnkt`, gh p`dgr ocknklcgr` sgrén gk
prcklcpc` hn inkcogstnlcük gk h` qug sg rgocgrg n hn nltcvcdnd ocknklcgrn dg gsg p`dgr gstntnh ` pñbhcl`,
`rcfcknrc` ` prcinrc`.

Gh nut`r Hucs Inrcn Lnz`rhn Urcgt`, gk su `brn inkcocgstn qug gh U`dgr Ocknklcgr` gk sgktcd` gstrclt`,
gs hn onluhtnd rgl`k`lcdn n onv`r dg lcgrt`s ürfnk`s qug l`ko`rink gh npnrnt` pñbhcl` y qug
pnrtclcpnk gk gh gstnbhglcicgkt` ` npr`bnlcük dg h`s ckfrgs`s y h`s fnst`s pñbhcl`s. Gstcin gstg nut`r
qug gh U`dgr Ocknklcgr` k` sg gklugktrn o`riuhnd` gk o`rin l`klrgtn gk kckfukn k`rin dg dgrglm`
p`sctcv` y p`r h` tnkt`, gs hn pnrtclcpnlcük dg dcstckt`s onlt`rgs hn qug k`s hhgvn n gstnbhglgr su
gxcstgklcn. Unrn qug sg hhgvg n lnb` hn nltcvcdnd ocknklcgr`, gs kglgsnrc` qug sg dgk l`kgxc`kgs dg
knturnhgzn aurédcln, gl`küicln y p`hétcln, kglgsnrcns gk hn nltunlcük dg h`s p`dgrgs pñbhcl`s n hn m`rn
dg npr`bnr ckfrgs`s y fnst`s: hn nllcük l`ibckndn dg t`d`s gst`s onlt`rgs, dn l`i` rgsuhtnd` ukn
lntgf`rén aurédcln dg inrlnd` lnrîltgr cdgnh, l`i` gs gh lns` dgh U`dgr Ocknklcgr`. Gs gkt`klgs gh
U`dgr Ocknklcgr`, gk uk sgktcd` gstrclt` gh p`dgr s`brg gh fnst` pñbhcl`, onluhtnd qug tcgkgk h`s gktgs
pñbhcl`s dg npr`bnr h`s fnst`s pñbhcl`s y tnibcãk gs gh gagrlclc` qug tcgkgk h`s gktgs pñbhcl`s dg
p`dgr lrgnr h`s iglnkcsi`s kglgsnrc`s pnrn `btgkgr h`s ckfrgs`s gk fgkgrnh, kglgsnrc` pnrn qug gh
Gstnd` pugdn luiphcr l`k sus ockgs.

Gh p`dgr ocknklcgr` sg dgscfkn l`i` hn lnpnlcdnd aurédcln dgh Gstnd` pnrn rgfuhnr gh ckfrgs` y gh
fnst` pñbhcl`. Nhfuk`s nut`rgs dgk`icknk fgkãrclnigktg p`dgr trcbutnrc` nh pr`pc` p`dgr ocknklcgr`
gst` gs, cdgktcoclnk n ãstg l`k hn p`tgstnd pnrn gh gstnbhglcicgkt` dg ckfrgs`s trcbutnrc`s: pnrn
k`s`tr`s, gh p`dgr trcbutnrc` k` gs sck` ukn pnrtg dgh l`klgpt` iîs niphc` dg p`dgr ocknklcgr`.

Dgsdg gh pukt` dg vcstn d`ltrcknh gs yn lhîscln hn dgockclcük dg p`dgr ocknklcgr` dg Inygr, l`i`

nqughhn
Buankdn ‘ougrzn
l`klcbgpñbhcln
n nqughdcrcfcdn
l`i` ‘hnmnlcn hns dg
onluhtnd rgktns
qug dgh Gstnd`’.
f`znk Gk pñbhcl`s
h`s gktgs hn d`ltrckn gspnþ`hn,su\nckz
dg `rfnkcznr \nc kz dg
scstgin
dg ckfrgs`s y fnst`s’: y Ogrrgcr` Hnpntzn h` cdgktcocln l`k gh p`dgr s`bgrnk` gk h` rgogrgktg n hn
nltcvcdnd ocknklcgrn. Unrn L`rtãs D`iékfugz, gh p`dgr ocknklcgr` pugdg sgr dgockcd` l`i` gh p`dgr dg
gstnbhglgr uk scstgin dg ckfrgs`s y fnst`s lnpnlgs dg nsgfurnr h`s ockgs dgh Gstnd` y gk ock, Inrték
^ugrnht, h` l`kscdgrn l`i` ‘gh mnz dg onluhtndgs ` p`tgstndgs dg qug f`znk h`s gktgs tgrrct`rcnhgs,
rgprgsgktntcv`s dg cktgrgsgs prcinrc`s, pnrn gstnbhglgr uk scstgin dg ckfrgs`s
ck frgs`s y fnst`s.’

2.- \W OWKDNIGKT@ S HÉICTG\.

Dg l`ko`ricdnd l`k h` qug mgi`s gxphclnd`, gstg p`dgr qug tcgkg gh gstnd` sg bnsg gk gh gagrlclc` dg
su s`bgrnkén gstntnh y gs dg gsn o`rin gk qug pugdg dcsp`kgr dgh ckfrgs` y dgh fnst` pñbhcl`, pgr`
gstn sctunlcük scgiprg sg vn ckohucdn p`r onlt`rgs dg ékd`hg gl`küicl`, s`lcnh y p`hétcl`.

\ck gibnrf`, bnsnd`s gk hn gxcstgklcn dg uk gstnd` dg dgrglm` y bîsclnigktg gk uk gstnd`

l`kstctulc`knh, t`dn hn nltcvcdnd ocknklcgrn dgh gstnd` gstî s`igtcdn n uk gstnd` dg dgrglm` y hn
ntrcbulcük dgh p`dgr ocknklcgr` dg lnrîltgr chcictnd` gs ckgxcstgktg, pugs dgbg dg gagrlctnrsg dgktr` dg
uk inrl` hgfnhigktg gstnbhglcd` y qug hg gs vgdnd` trnspnsnr. Gstg p`dgr ocknklcgr` sg vg ckohucd`
p`r onlt`rgs nhfuk`s cktgrk`s y `tr`s gxtgrk`s, h`s prcigr`s s`k ckmgrgktgs nh pr`pc` gagrlclc` dgh
p`dgr y k` s`k iîs qug hn nphclnlcük dg h`s prcklcpc`s y hgygs ocknklcgrns gxcstgktgs dgktr` dgh
tgrrct`rc`, icgktrns qug h`s sgfukd`s surfgk dg hn gxcstgklcn dg Trntnd`s y L`kvgkc`s Cktgrknlc`knhgs
suslrct`s p`r gh Gstnd`, rghntcv`s n hn nltcvcdnd ocknklcgrn dgh Gstnd`.

Dgrcvnd` dg h` nktgrc`r, p`dgi`s lctnr hn L`kstctulcük dg hn Rgpñbhcln, gk su nrtéluh` >6> d`kdg mnbhn
dg hn ntrcbulcük dgh L`kfrgs` y gk hns hctgrnhgs U,L,D,M,C,H, sg rgocgrg n h`s dcstckt`s nspglt`s
rghnlc`knd`s l`k hn Nltcvcdnd Ocknklcgrn dgh Gstnd` gk h`s lunhgs gh L`kfrgs` pnrtclcpn y
gspglcnhigktg hn hctgrnh H qug sg rgocgrg n hn rntcoclnlcük dg h`s Trntnd`s y L`kvgkc`s Cktgrknlc`knhgs
qug `bhcfnk ocknklcgrnigktg gh Gstnd`, ndgiîs sg sgþnhn gk hn L`kstctulcük dgh nrtéluh` 2<6 nh 24< nh

rãfcigk ocknklcgr`
pñbhcl`, nh prcklcpc`dgh
dg Gstnd` funtginhtgl`
hgfnhcdnd, d`kdg sg
n hns sctunlc`kgs qugrgfuhnk
tgkfnksctunlc`kgs
qug vgr l`krgogrgktgs nh prgsupugst`
hn ckvgrscük y gh fnst`,
prcklcpc`s dg hn lnpnlcdnd dg pnf` y n hn `bhcfnlcük qug gxcstg dg qug sg rckdnk lugktns p`r pnrtg dgh
gaglutcv` nh L`kfrgs` dg hn Rgpñbhcln nh ocknh dg lndn gagrlclc` ocslnh: ckdgpgkdcgktgigktg dg gst`s
nrtéluh`s sg pugdgk igklc`knr t`dns hns dgiîs hgygs qug tcgkgk qug vgr l`k hn nltcvcdnd ocknklcgrn
dgh Gstnd`, l`i` hns qug s`k `bagt` dg gstudc` dg gstg sgigstrg, sgþnhnd`s gk gh pr`frnin, hns
hgygs trcbutnrcns y prgsupugstnrcns gxcstgktgs, gktrg `trns.

Gk suin, gh p`dgr ocknklcgr` k` gs iîs qug hn lnpnlcdnd l`kstctulc`knhigktg ntrcbucdn n

dgtgricknd`s gktgs p`hétcl`s, gk qug sg gstrulturn gh Gstnd`, rgprgsgktntcv`s dg cktgrgsgs prcinrc`s
dg hn l`iukcdnd p`hétcln, pnrn dcslcphcknr uk scstgin dg ckfrgs`s y fnst`s gk `rdgk nh luiphcicgkt` y
sntcsonllcük
sntcsonll cük dg ockgs pñbhcl`s. Dclm` p`dgr, luy` oukdnigkt` sg gklugktrn gk gh pr`pc` Gstnd`. Gh
gagrlclc` dg l`ipgtgklcns pnrn npr`bnr h`s Urgsupugst`s, pnrn `rfnkcznr h`s rglurs`s prglcs`s pnrn
ntgkdgr dclmns kglgscdndgs, sck iîs héictgs gk su gagrlclc` qug h`s dgrcvnd`s dg hn pr`pcn
L`kstctulcük, nsé l`i` dg h`s prcklcpc`s fgkgrnhgs qug cko`rink hn goclnlcn y gxtgkscük dg hn hgy.

BCBHC@FRNOCN

Hucs Inrcn Lnz`rhn Urcgt`.

Dgrglm` Ocknklcgr` y Trcbutnrc`,
<ª. Gdclcük.
Gdct`rcnh Nrnkzndc.

Inrcnk` Nbnd “ F. Dénz “ U “ Mgrrgr` y A. Igacln

K`tns dg Cktr`dullcük nh Dgrglm` Ocknklcgr`
Gdct`rcnh Tglk`s, \.N.
Indrcd Gspnþn.
WKC_GR\CDND DG \NK LNRH@\ DG FWNTGINHN.
ONLWHTND DG LCGKLCN\ AWRÉDCLN\ S \@LCNHG\.
LWR\@ DG DGRGLM@ OCKNKLCGR@.
LNTGDRÎTCL@1 Dr. MGKRS NHIGKF@R.
FWNTGINHN, OGBRGR@ DG 252>.
D@LWIGKT@ K`. 7
NLTC_CDND OCKNKLCGRN DGH G\TND@.

Gh gstnd` rgnhczn dcvgrsns nltcvcdndgs pnrn luiphcr l`k sus ocknhcdndgs gsgklcnhgs: p`r igdc` dgh U`dgr
Gaglutcv`, rgnhczn hn nltcvcdnd dg h`s sgrvclc`s pñbhcl`s pnrn hn sntcsonllcük dg kglgscdndgs s`lcnhgs, utchcznkd`
pnrn ghh` igdc`s pgrs`knhgs, intgrcnhgs y aurédcl`s y nsé h`frnr gh luiphcicgkt` dg sus ockgs.
\gfñk h` dclg Bgkvgkut` Frczzc`ttc, hn Nltcvcdnd Ocknklcgrn gs hn nllcük qug gh gstnd` dgsnrr`hhn, n goglt` dg
pr`lurnrsg h`s igdc`s kglgsnrc`s qug rgqucgrgk h`s fnst`s pñbhcl`s, pnrn ntgkdgr hns kglgscdndgs l`hgltcvns y
gk fgkgrnh pnrn hn sntcsonllcük dg sus ockgs, ` sgn qug gh gstnd` tcgkg p`r i`tcvnlcük y p`r ock, hhnn sntcsonllcük dg
hns kglgscdndgs s`lcnhgs p`r igdc` dg h`s sgrvclc`s pñbhcl`s. Nlhnrîkd`sg qug nh dglcr gstnd`, dgbgi`s t`inr
gk su sgktcd` niphc`, nbnrlnkd` cfunhigktg nh gktg lgktrnh l`i` nqughh`s gk qucgkgs mn dghgfnd` ouklc`kgs
(Ckstctulc`kgs dgslgktrnhczndns, dgsl`klgktrndns.)
Gh pr`ogs`r igxclnk` A`nquék B. @rtgfn dgockg hn Nltcvcdnd Ocknklcgrn dclcgkd` qug1 "gs hn nltcvcdnd qug
dgsnrr`hhn gh gstnd` l`k gh `bagt` dg pr`lurnrsg h`s igdc`s kglgsnrc`s pnrn h`s fnst`s pñbhcl`s, dgstcknd`s n hn
sntcsonllcük dg hns kglgscdndgs pñbhclns y gk fgkgrnh n hn rgnhcznlcük dg sus pr`pc`s ockgs."
Gh pr`ogs`r urufuny` _nhdãs L`stn hn dgockg l`i`1 "hn nltcvcdnd dgh gstnd` rghnlc`kndn l`k hn `btgklcük,
ndickcstrnlcük y giphg` dg h`s
h `s rglurs`s i`kgtnrc`s kglgsnrc`s pnrn sntcsonlgr kglgscdndgs pñbhclns."
Gh aurcstn ctnhcnk` Fcnkkckc dclg1 "qug gh gstnd` luiphg l`k hn nltcvcdnd ocknklcgrn pnrn ndickcstrnr gh pntrci`kc`,
pnrn dgtgricknr y rglnudnr h`s trcbut`s, pnrn l`ksgrvnr, dgstcknr ` ckvgrtcr hns suins ckfrgsndns:
dcstckfucãkd`sg dg t`dns hns dgiîs nltcvcdndgs gk qug k` l`kstctuyg uk ock gk sé icsin, ` sgn gk qug k`
ntcgkdg dcrgltnigktg hn sntcsonllcük dg ukn kglgscdnd dg hn l`hgltcvcdnd, sck` qug luiphg ukn ouklcük
CK\TRWIGKTNH dg oukdnigktnh cip`rtnklcn, scgkd` su k`rinh dgsgkv`hvcicgkt` ukn l`kdclcük ckdcspgksnbhg
pnrn gh dgsnrr`hh` dg t`dns hns rgstnktgs nltcvcdndgs.’ \g dgsprgkdg, dg h` inkcogstnd` p`r gh aurcstn ctnhcnk`,
qug
gk suhnlnhcdnd
Nltcvcdnd
dg Ocknklcgrn
nltcvtcgkg
suagt` nltcv` l`i` lnrnltgréstcln
` gxcfcgkd` gspglcnh,
dg h`s pnrtcluhnrgs hn Ckstruigktnhcdnd,
gh pnf` dg h`s trcbut`s, pugs
trc but`s, k` lunkd`
prgstn gh Gstnd`
kckfñk sgrvclc`nltñn
n hn
hn
lcudndnkén, sck` qug, nh l`ktrnrc`, h` qug mnlg gs gxtrngr dg sus b`hschh`s, pnrtg dg su dckgr`, gh qug
p`stgrc`rigktg trnshndn n h`s dgiîs ürfnk`s dgh Gstnd`, pnrn qug gst`s pugdnk luiphcr l`k sus ockgs.
KNTWRNHGQN DG HN NLTC_CDND OCKNKLCGRN DGH G\TND@.

Unrn p`dgr dgtgricknrhn gs kglgsnrc` nknhcznr h`s

h `s lrctgrc`s ukchntgrnhgs gxcstgktgs.
GL@KÜICL@1 Inkcocgstnk qug tcgkg ukn dcigkscük gl`küicln p`r lunkt` qug mn dg `lupnrsg dg hn `btgklcük
` ckvgrscük dg h`s rglurs`s dg gstn ékd`hg, kglgsnrc`s pnrn gh luiphcicgkt` dg sus ockgs: sctunlcük qug l`kdua`
gk iulm`s lns`s n mnlgr pgksnr qug hn lcgklcn ocknklcgrn grn ukn rnin dg hn lcgklcn gl`küicln: y hg ntrcbuygk
knturnhgzn gl`küicln, l`kscdgrnkd` qug t`dns hns lugstc`kgs ocknklcgrns mnhhnk su s`hulcük gk ukn tg`rén dg hn
pr`dullcük, gh l`ksui` y nllcük l``pgrntcvn dg pr`dullcük dg bcgkgs pñbhcl`s y gk hn nphclnlcük gstrcltn dg
hgygs gl`küiclns.
U@HÉTCL@1 \nckz dg Buankdn, lctnkd` n Uufhcgsg, sgþnhn1 "k` pugdg `luhtnrsg gstg nspglt` gk vcrtud qug hn
nltcvcdnd ocknklcgrn l`kstctuyg ukn pnrtg dg hn ndickcstrnlcük pñbhcln y ãstn n su vgz, gstî cktgfrndn p`r gh
l`kaukt` dg nltcvcdndgs y sgrvclc`s dgstcknd`s nh luiphcicgkt` dg h`s ockgs dg utchcdndgs fgkgrnhgs: gs gvcdgktg,
qug süh` p`drî tgkgrsg uk l`klgpt` prglcs` dg hn nltcvcdnd ocknklcgrn, pnrtcgkd` dg ukn k`lcük lhnrn dg hn
`rfnkcznlcük y dg h`s ockgs gstntnhgs. \`stgkcgkd` qug hn knturnhgzn gs p`hétcln, p`rqug gs p`hétcl` gh nfgktg,
p`hétcl`s s`k h`s p`dgrgs dg h`s qug ãstg npnrglg ckvgstcd`, p`hétcl`s s`k tnibcãk gst`s icsi`s ockgs, pnrn luyn
`btgklcük sg dgsnrr`hhn hn nltcvcdnd ocknklcgrn, nrfuigktnkd` qug t`d`s h`s prcklcpc`s gl`küicl`s, ãtcl`s,
s`lcnhgs, tãlkcl`s, aurédcl`s, qug gh gktg pñbhcl` utchczn gk gh dgsnrr`hh` dg su nltcvcdnd ocknklcgrn n pgsnr dg hn
pnrtcluhnr goclnlcn qug nhtgrkntcvnigktg ndqucgrgk, qugdnk scgiprg sub`rdcknd`s nh prcklcpc` p`hétcl` qug
d`ickn y gkdgrgzn t`dn hn nltcvcdnd ocknklcgrn dgh gstnd`.
N\UGLT@ \@LC@HÜFCL@1 Vchorgd` Unrgt` lctnkd` n Inrsghhc, inkcocgstn1 "gstg nspglt` rgsuhtn dgh rãfcigk
dg h`s trcbut`s y dgh fnst` pñbhcl`, gagrlg ukn dgtgrickndn ckohugklcn iîs ` igk`s dglcscvn, s`brg h`s frup`s
s`lcnhgs qug `pgrnk dgktr` dgh gstnd`. H`s ockgs p`hétcl`s dg h`s cipugst`s npnrglgk iulmns vglgs ckspcrnd`s
y l`kdclc`knd`s p`r hns npgtgklcns y nkmgh`s qug hntgk gk h`s frup`s s`lcnhgs, qug nltñnk dgktr` dg lndn
`rfnkcznlcük p`hétcln y hn lhnsg f`bgrknktg dgockg hn p`hétcln n sgfucr, pgr` gstn gs pr`dult` dg su ghgllcük.
AWRÉDCL@1 Fcnkkckc ckdcln1 "gstg nspglt` rgsuhtn n pnrtcr dgh mglm` qug hn nltcvcdnd ocknklcgrn dgh gstnd` sg
gklugktrn s`igtcdn nh dgrglm`: gk vcrtud dg qug t`dns sus inkcogstnlc`kgs gklugktrnk gk hn hgy su prcklcpnh
dcslcphckn, su bnsg gsgklcnh pugs gs gk gstn nltcvcdnd d`kdg1 n) sg ndickcstrn gh dckgr` pñbhcl`, gh dckgr` qug gs
sustrnéd` dg hn gl`k`ién dg h`s pnrtcluhnrgs pnrn hn sntcsonllcük dg hns kglgscdndgs pñbhclns: b) p`rqug hn
gk`rig insn dg rcqugzn dgstckndn n gs`s ockgs, dn `rcfgk n uk l`iphga` dg rghnlc`kgs luy` `rdgknd`
dgsgkv`hvcicgkt` rgqucgrg uk scstgin dg dcsp`sclc`kgs cipgrntcvns.’
L@KLHW\CÜK1 \grfc` Ornklcsl` dg hn Fnrzn l`klhuyg1 "sg pugdg l`klhucr dclcgkd` qug hn knturnhgzn dg hn
nltcvcdnd ocknklcgrn dgh gstnd`, k` pugdg l`kscdgrnrsg ukchntgrnhigktg, pugs gs ukn nltcvcdnd d`ickndn p`r uk
gktg qug gs p`hétcl`, l`i` h` gs gh lns` dgh suagt` gstnd`: h`s igdc`s qug utchczn s`k gl`küicl`s, sus ockgs s`k
s`lcnhgs, ghgigkt`s qug vnk l`iphgigktnd`s p`r gh nspglt` aurédcl`, ogküigk` cksgpnrnbhg gk uk gstnd` dg
dgrglm`.
L) ON\G\ DG HN NLTC_CDND OCKNKLCGRN DGH G\TND@

Hn Nltcvcdnd Ocknklcgrn dgh Gstnd` tcgkg trgs i`igkt`s ` onsgs oukdnigktnhgs gk h`s lunhgs dgsnrr`hhn dclmn
nltcvcdnd, y qug tcgkg su bnsg gk k`rins dg Dgrglm` Ocknklcgr`, dcsp`sclc`kgs hgfnhgs qug s`k t`tnhigktg
mgtgr`fãkgns1
>.- Rglnudnlcük u `btgklcük dg rglurs`s.
2.- Fgstcük ` Ndickcstrnlcük dg h`s rglurs`s.
<.- Gr`fnlcük ` fnst` dg h`s Rglurs`s.

>.- RGLNWDNLCÜK W @BTGKLCÜK DG RGLWR\@\.

Gs hn onsg prci`rdcnh, pugs gs hn qug oukdnigktn hns dgiîs: knlg dg hn kglgscdnd qug tcgkg gh Gstnd` dg
nfgklcnrsg dg o`kd`s pnrn p`dgr ouklc`knr, gsgklcnhigktg gh Gstnd` pugdg `btgkgr o`kd`s p`r igdc` dg d`s
frnkdgs ougktgs l`i` h` gs1 n) lunkd` nltñn gk us` dg su onluhtnd dg CW\ CIUGRCWI, cip`kcgkd` n hn
s`lcgdnd trcbut`s: b) p`r igdc` dg hn gxph`tnlcük dg su pr`pc` pntrci`kc` ` ckstctulc`kgs pr`pcns. Gs pugs gh
gstnd` onluhtnd` pnrn buslnr d`kdg gstcig kglgsnrc` h`s rglurs`s ckdcspgksnbhgs pnrn p`dgr ouklc`knr. Lnbg
sgþnhnr ndgiîs, qug gs ukn `bhcfnlcük lcudndnkn l`ktrcbucr n gktgrnr rglurs`s nh gstnd` y nsé h` prglgptñn
kugstrn hgfcshnlcük gk gh nrtéluh` ><7 dg hn L`kstctulcük dg hn Rgpñbhcln: qug gk su pnrtg l`kdulgktg
hctgrnhigktg dclg1 ‘\`k dgrglm`s y dgbgrgs dg h`s Funtginhtgl`s... dg l`ktrcbucr n h`s fnst`s pñbhcl`s, gk hn
o`rin prgslrctn p`r hn hgy...’ Gh gstnd` lugktn l`k ür fnk`s gspgléocl`s pnrn tnh ouklcük1

>.- \upgrcktgkdgklcn dg Ndickcstrnlcük Trcbutnrcn.

2.- Bnkl`s Urcvnd`s.
<.- Tgs`rgrén Knlc`knh.
4.- Iukclcpnhcdndgs.
7.- Ickcstgrc` dg Gkgrfén, Ickns g Mcdr`lnrbur`s.
?.- Ckstctut` Funtginhtgl` dg Turcsi`.

2.- FG\TCÜK @ NDICKC\TRNLCÜK DG H@\ RGLWR\@\.

Gstn onsg l`kscstg gk hn pr`frninlcük, dcstrcbulcük y inkga` dg h`s o`kd`s dgh Gstnd`, h`s lunhgs mn ndqucrcd`
gk su prcigrn onsg, nqué sg prnltcln gk o`rin cksgpnrnbhg hn l`ktnbchcdnd pñbhcln, p`r igdc` dg hn lunh sg
l`ktr`hnrî gh bugk inkga` dg h`s o`kd`s pñbhcl`s. \g mn nsgfurnd` qug gh Gstnd` k` gs gxpgrt` ndickcstrnd`r
dg h`s rglurs`s, pgr` gstn sctunlcük dgpgkdg gsgklcnhigktg dg hn m`kgstcdnd dg h`s ouklc`knrc`s y giphgnd`s
qug cktgfrnk hns ckstctulc`kgs dgh gstnd` y dg hn p`hétcln ocknklcgrn qug utchclgk h`s
h `s f`bgrknktgs.
Gstn onsg rgqucgrg dgh trnbna` l`kaukt` dg vnrcns ckstctulc`kgs gstntnhgs l`i` s`k1
n) Ickcstgrc` dg Ocknkzns Uñbhclns.
b) b) Dcrgllcük dg L`ktnbchcdnd dgh Gstnd`.
l) \glrgtnrén dg Uhnkcoclnlcük Gl`küicln.
d) Dcrgllcük Tãlkcln dgh Urgsupugst`.

<.- GR@FNLCÜK @ FN\T@1

Gstn onsg l`kscstcrî gk gh giphg` dg h`s o`kd`s qug gh gstnd` mn `btgkcd` gk hn prcigrn onsg y gk hhnn o`rin l`i`
sg fnstnrîk, sgrî dg nlugrd` n h` dgtgricknd` gk su sgfukdn onsg: dgtgricknlcük qug sg mn qugdnd`
gstnbhglcd` p`r igdc` dg uk URG\WUWG\T@ gh lunh ukn vgz npr`bnd` tcgkg lnrîltgr dg hgy. Gh fnst` qug
rgnhczn gh gstnd` dgbg gstnr `rcgktnd` n sntcsonlgr sus kglgscdndgs y hns dg hn l`iukcdnd: pugs dclm`
prgsupugst` mn scd` lrgnd` l`k hn `r `rcgktnlcük
cgktnlcük dg ssntcsonllcük
ntcsonllcük dg kglg
kglgscdndgs
scdndgs s`lcnhgs. Tcgkg gsp gspglcnh
glcnh
pnrtclcpnlcük gk gstn onsg hn L`ktrnh`rén dg Lugktns qug pnrtclcpn l`i` gh gktg ocslnhcznd`r dg h`s bcgkgs dgh
gstnd`. Gh inh us` dg h`s o`kd`s pñbhcl`s dn hufnr n hn gxcstgklcn dg dghct`s pgknhgs.
Gk gstn onsg pnrtclcpnk1
n) Dcrgllcük dg Tgs`rgrén Knlc`knh
b) Dcrgllcük dg L`ktnbchcdnd dgh Gstnd`
l) L`ktrnh`rén Fgkgrnh dg Lugktns
d) H`s Ickcstgrc`s dg Gstnd`.
 RGLWR\@\ UÑBHCL@\1

Gh Gstnd`, l`i` suagt` nltcv` dg hn gl`k`ién pñbhcln, rgnhczn fnst`s l`k ockgs dg cktgrãs fgkgrnh, p`r h` tnkt`,
dgbg `btgkgr h`s rglurs`s ckdcspgksnbhgs pnrn su subscstgklcn.
Bcghsn, lctnd` p`r Inkugh dg Aunk` dclg qug1 ‘Rglurs` Uñbhcl`, gs t`d` lnudnh qug nohuyg n ukn gktcdnd pñbh cln,
gk vcrtud dgh gagrlclc` ocknklcgr` dg gstn y qug sg dgstckn n hn rgnhcznlcük dg h`s
h `s ockgs dg hn icsin.
Inkugh dg Aunk` inkcocgstn qug1 ‘Rglurs`s Uñbhcl`s s`k t`dns hns lnktcdndgs dg dckgr` ` bcgkgs qug `btcgkg
gh gstnd` gk pr`pcgdnd, pnrn giphgnrh`s hgfétcinigktg gk hn icsin.’
Gh pr`ogs`r Fustnv` Ckfr`ss` lctnd` p`r Fcuhcnkkc O`kr`ufg h`s dgockg l`i`1 ‘gh dckgr` qug hhgfn n p`dgr dgh
gstnd` pnrn ntgkdgr hn kglgscdnd ocknklcgrn dg h`s sgrvclc`s pñbhcl`s.’

Gh Aurcstn Fcuhhnkkc O`kr`ufg h`s dgockg l`i`1 ‘hns gktrndns qug `btcgkg gh gstnd`, prgogrgktgigktg gk dckgr`,
pnrn hn ntgklcük dg hns gr`fnlc`kgs dgtgrickndns p`r gxcfgklcns ndickcstrntcvns ` dg ékd`hg gl`küicl` s`lcnh. ’

GHGIGKT@\ DGH RGLWR\@ UÑBHCL@

\nhvnd`r @rcn, gk su trntnd` dg Ocknkzns, dclg qug pnrn gxcstcr gh rglurs` pñbhcl`, sg gxcfgk h`s scfucgktgs
ghgigkt`s1
>.- Gh Gstnd`, l`i` suagt` nltcv` dg hn gl`k`ién pñbhcln.
2.- Hn rcqugzn qug gh Gstnd` rglcbg gk o`rin l`nltcvn dgrcvndn dg h`s trcbut`s
<.- Hn nut`rcznlcük pnrn pgrlcbcr dclmn rcqugzn. Dgbcgkd` gxcstcr prgvcnigktg ukn hgy qug hg dg sustgkt`.
4.- Hn nphclnlcük dg
dghh lnudnh dg rcqugzn n h`s ockgs dgh Gstnd`. ^ug scfkcocln hn nphclnlcük dg h`s ckfrgs`s n
hn sntcsonllcük dg kglgscdndgs s`lcnhgs.
LHN\COCLNLCÜK DG H@\ RGLWR\@\ UÑBHCL@\.
Gxcstg gk hn d`ltrckn ukn vnrcgdnd dg lhnscoclnlc`kgs dgh Rglurs` Uñbhcl`, p`r hn icsin niphctud dg hn intgrcn
qug trntni`s,
Duvgrfgr, hn dghnknhcznrgi`s ñkclnigktg
prcigr nut`r, gs hns lhnscoclnlc`kgs dg Fuchcnkkc O`kr`ufg, Mãlt`r _chhgfns y Inurclg
h n scfucgktg1
hn

@rcfcknrc`s
\gfñk su oukdnigkt`
aurédcl`
Dgrcvnd`s

LHN\COCLNLCÜK Gk gspglcg
@BAGTC_N
\gfñk su knturnhgzn Gk sgrvclc`
dckgrnrc`s
@rdcknrc`s
\gfñk gh lnrîltgr gvgk-
tunh ` pgrinkgktg.

RGLWR\@\ UÑBHCL@\ Gxtrn`rdcknrc`s

Rglurs` pr`vgkcgktg
dg bcgkgs y nltcvcdn-
dnd dgh Gstnd`.
LHN\COCLNLCÜK Rglurs`s pr`vg-
\WBAGTC_N. kcgktgs dgh gagr-
lclc` dg hn s`bg-
rnkén ` p`dgr dgh
Cipgrc` dgh Gstnd`.

\GFÑK \W OWKDNIGKT@ AWRÉDCL@.

N) @RCFCKNRC@\1 \`k h`s ckfrgs`s qug tcgkgk su `rcfgk gk gh pntrci`kc` dgh Gstnd`, l`i` l`ksglugklcn
dg su gxph`tnlcük dcrgltn ` ckdcrgltn: ` sgn h`s qug tcgkg n trnvãs dg su pr`pcn nltcvcdnd: hn lunh pugdg
sgr gl`küicln, ckdustrcnh, turéstcln, nfrél`hn, gtl., k`rinhigktg gstn nltcvcdnd gstî rgfuhndn p`r k`rins
dg Dgrglm`
Ogfun, Urcvnd`:
Bnkdgsn, gtl. gagiph`s1 hns ocklns
\`k giprgsns knlc`knhgs,
qug prgstnk Giprgsns
` prgstnr`k Ghãltrclns,
sgrvclc`s gk gh pnsnd`1
n hn l`iukcdnd h nN_CNTGLN,
y n hn vgz, dgbgk
fgkgrnr rglurs`s dgh Gstnd`, scgiprg qug k` sgnk dg sgrvclc`s pñbhcl`s.
 B) DGRC_ND@\1 \`k t`d`s nqughh`s ckfrgs`s qug gh Gstnd` pgrlcbg dg h`s pnrtcluhnrgs, s`k pr`dult` dg hn
gxcstgklcn dg hgygs trcbutnrcns ` ocslnhgs, qug gh Gstnd` mn cipugst` n h`s pnrtcluhnrgs pnrn frnvnr su
gl`k`ién, nltunkd` gh Gstnd` gk su lnhcdnd dg CW\ CIUGRCWI, ` sgn gh p`dgr dg cipgrc` dg qug gstî
d`tnd` gh Gstnd` y gh mglm` dg np`dgrnrsg dg ukn pnrtg dg hn gl`k`ién dg h`s pnrtcluhnrgs, k` hg `bhcfn
n dnr ukn l`ktrnprgstnlcük n lnibc`, gstn o`rin dg `btgkgr ckfrgs`s gstî rgfuhndn p`r k`rins hgfnhgs
dg Dgrglm` Uñbhcl`.

\GFÑK HN KNTWRNHGQN DGH RGLWR\@ .

N) GK G\UGLCG1 H`s rglurs`s gk gspglcg l`rrgsp`kdgk n hn prcigrn ãp`ln dg hn gl`k`ién knturnh. \`k
hns rgfnhéns, h`s dcgzi`s, ` sgn nqughhns l`sns qug tcgkgk uk vnh`r rgprgsgktntcv` dg dckgr`, pgr` qug
k` s`k dckgr`: gstn o`rin dg rglurs`s ouklc`k` gk gh gstnd` ogudnh, lunkd` gh lnipgsck` y gh scgrv` dg
hn fhgbn trnbnanbn hn tcgrrn y l`k pnrtg dg su l`sglmn pnfnbn h`s trcbut`s nh sgþ`r Ogudnh.
B) GK \GR_CLC@\1 h`s rglurs`s gk sgrvclc`s s`k nqughh`s qug gh Gstnd` rglcbg n trnvãs dg hn prgstnlcük
dg trnbna` ` sgrvclc`, dg pnrtg dg ukn pgrs`kn ckdcvcdunh ` aurédcln,
a urédcln, nh cfunh qug gh nktgrc`r, gstn o`rin dg
rglurs` sg dnbn gk gh gstnd` ogudnh, lunkd` gh scgrv` dg hn fhgbn pnfnbn sus trcbut`s trnbnankd` gk hns
tcgrrns dgh sgþ`r Ogudnh ` dgh rgy.
Gk hn nltunhcdnd, gstns o`rins dg `btgkgr rglurs`s p`r pnrtg dgh Gstnd` mnk dgspnrglcd`, p`rqug vnk
gk l`ktrn dg h`s prcklcpc`s l`ktgip`rîkg`s dgh dgrglm` i`dgrk`, mnbcgkd` dnd` pns` nh rglurs` gk
dckgr`. Gk Funtginhn, hn ñhtcin o`rin dg rglurs` dg sgrvclc` sg dc` l`k hn Hgy dg \grvclc` dg _cnhcdnd,
p`r igdc` dgh Dglrgt` Fubgrkntcv` >464, dgh >4 dg sgptcgibrg dg >3<<, gk gh F`bcgrk` dgh Fgkgrnh
A`rfg Wbcl`, qug sg rgogrén nh sgrvclc` prgstnd` pnrn gh inktgkcicgkt` dg lnick`s y gh qug k` trnbnanbn
d`s sginkns nh nþ`, dgbén pnfnr ukn iuhtn.
L) GK DCKGR@1 Gs gh rglurs` iîs cip`rtnktg qug p`sgg gh gstnd`, pugs pnrn hn rgnhcznlcük dg hn nltcvcdnd
ocknklcgrn dgh gstnd`, sg rgqucgrg dg dckgr` gk gogltcv` pnrn luiphcr l`k h`s ockgs pr`pugst`s y dg nmé,
qug h`s rglurs`s qug dgbg `btgkgr dgbgk sgr i`kgtnrc`s. Gk Funtginhn, t`d`s h`s trcbut`s gxcstgktgs
h`s pnfni`s gk dckgr`, k` gxcstg gh rglurs` gk gspglcg ` sgrvclc`.
\GFÑK \W LNRÎLTGR G_GKTWNH @ UGRINKGKTG1
N) @RDCKNRC@\1 \`k t`d`s h`s ckfrgs`s qug sg pgrlcbgk rgfuhnrigktg, rgpctcãkd`sg gk lndn gagrlclc`
ocslnh, dgbcgkd` gk uk prgsupugst` bcgk gstnbhglcd`, lubrcr gktgrnigktg h`s fnst`s `rdcknrc`s qug tcgkg
gh Gstnd` y qug sg rgocgrgk fgkgrnhigktg n h`s sgrvclc`s pñbhcl`s. \`k h`s ckfrgs`s qug gh gstnd` vn n
rglnudnr gk gh gagrlclc` ocslnh scfucgktg p`r su icsin pgrinkgklcn. Gagiph`1 Cipugst` \`brg hn Rgktn,
Cipugst` Ñkcl` \`brg Ckiugbhgs, Cipugst` dg Tcibrg Ocslnh y Unpgh \ghhnd` Gspglcnh pnrn Ur`t`l`h`,
gtl.

B) G]TRN@RDCKNRC@\1 \`k t`d`s h`s ckfrgs`s qug gh gstnd` pgrlcbg, s`h` lunkd` lcrlukstnklcns
nk`rinhgs h` l`h`lnk orgktg n kglgscdndgs ciprgvcstns dg gigrfgklcn, qug h` `bhcfnk n rgnhcznr
gr`fnlc`kgs gxtrn`rdcknrcns k` l`ktgiphndns gk gh Urgsupugst` Uubhcl` Nkunh dg hn knlcük: dgbcgkd`
gh gstnd` rglurrcr n hn cip`sclcük dg gigrfgklcns, gagiph`s1 lns`s dg fugrrn, gpcdgicn, lntîstr`og, gtl.
Gk Funtginhn, su iîs kgonstn gxpgrcgklcn gk h`s ñhtci`s tcgip`s oug gh tgrrgi`t` dg >,36?, y sg lrgü
pnrn l`ktrnrrgstnr gstn gigrfgklcn, h`s B`k`s dg hn Rgl`kstrullcük.

RGLWR\@\ UR@_GKCGKTG\ DG BCGKG\ S NLTC_CDNDG\ DGH G\TND@.

Gh gstnd` gs ukn pgrs`kn aurédcln, tctuhnr dg dgrglm`s s`brg sus bcgkgs, sgnk iugbhgs ` ckiugbhgs y p`r su
icsin lnhcdnd gagrlg ouklc`kgs ` nltcvcdndgs qug hg pr`dulgk rglurs`s. Gh gstnd`, nh `btgkgr gstn lhnsg dg
ckfrgs`s, h`s lnknhczn nh o`kd` l`iñk l`i` rgsuhtnd` dg hns rghnlc`kgs aurédclns, qug kglgsnrcnigktg
nl`ipnþnk n ukn nltcvcdnd pr`dultcvn, y qug k` pugdg sgr npr`pcnd` p`r kckfukn pgrs`kn, l`k hn s`hn
gxlgplcük dg h`s o`kd`s prcvntcv`s qug hn icsin hgy dgtgrickn, p`r gagiph`1 hns iuhtns qug sg pnfnk gk h`s
trcbuknhgs dg austclcn, qugdnk o`rinkd` pnrtg dg h`s o`kd`s dg gstg `rfnkcsi`. Gstn lhnscoclnlcük l`iprgkdg h`s
ckfrgs`s `btgkcd`s p`r gh gstnd`, p`r gagiph`1 gk nrrgkdnicgkt` dg tcgrrns, gxph`tnlcük dg hhns
ns ocklns knlc`knhgs,
sgrvclc`s dg giprgsns l`igrlcnhgs, ckdustrcnhgs, gtl.

RGLWR\@\ UR@_GKCGKTG\ DGH GAGRLCLC@ DG HN \@BGRNKÉN @ U@DGR DG CIUGRC@ DGH G\TND@.

Gs hn prcklcpnh ougktg dg ckfrgs`s dgh gstnd` y gs lunkd` gstg nltñn gk su lnhcdnd dg ACW\ CIUGRCWK,
frnvnkd` hn gl`k`ién dg h`s pnrtcluhnrgs, lnhcdnd qug gs ñkcln y gxlhuscvn dgh gstnd`, p`dgr cip`kgr h`s
trcbut`s n trnvãs dg hn
h n dcvgrscdnd dg hgygs trcbutnrcns gxcstgktgs, l`kscdgrnkd` qug gstîk cklhucd`s gk gstn oo`rin
`rin
dg `btgkgr ckfrgs`s p`r pnrtg dgh gstnd`, ndgiîs dg h`s trcbut`s t`dns nqughhns o`rins gk hns lunhgs gh gstnd`
nltñg cip`kcgkd` su v`huktnd s`brg hn gl`k`ién dg h`s pnrtcluhnrgs.
pnrtcluh nrgs. Gagiph`s dg gst`s s`k1

>.- H`s trcbut`s: 2.- U`tgstnd dg gicscük dg bchhgtg: <.- I`k`p`hc`s ocslnhgs
 LHN\COCLNLCÜK DG RGLWR\@\ UÑBHCL@\ DG MÃLT@R _CHHGFN\.

n.- Bcgkgs dg D`ickc` Uñbhcl`

>.- Rglurs`s Untrci`kcnhgs
Ur`pcgdnd Cki`bchcnrcn
b.- Bcgkgs dg D`ickc` Urcvnd`
Ur`pcgdnd I`bchcnrcn

n.- Giprgsns dg \grvclc`s Uñbhcl`s

2.- Rglurs`s dg Giprgsns Gstntnhgs b.- Giprgsns Ckdustrcnhg
Ckdustrcnhgss y L`igrlcnhg
L`igrlcnhgss
l.- I`k`p`hc`s Ocslnhgs

<.- Rglurs`s dg \nklc`kgs Untrci`kcnhgs

4.- Rglurs`s Frntuct`s
7.- Rglurs`s Trcbutnrc`s

n.- Gh Gicsc`kcsi` I`kgtnrc` l`i` Rgfuhnd`r

Gl`küicl`
?.- Rglurs`s I`kgtnrc`s
b.- Gh Gicsc`kcsi` I`kgtnrc` l`i` Igdc` dg
@btgkgr Ckfrgs`s

6.- Rglurs` dg Lrãdct` Uñbhcl`

LHN\COCLNLCÜK DG RGLWR\@\ UÑBHCL@\ DG INWRCLG DW_GRFGR

n.- Rgktns dg hn Ur`pcgdnd Cki`bchcnrcn

>.- Rglurs`s Untrci`kcnhgs
b.- Rgktns dg hns Unrtclcpnlc`kgs Ocknklcgrns

n.- I`k`p`hc`s Ocslnhgs

2.- Rglurs`s dg Giprgsns b.- \grvclc`s Uñbhcl`s
Gstntnhgs l.- Giprgsns Knlc`knhgs

<.- Cipugst`s
4.- Tnsns Ndickcstrntcvns
7.- Unrnocslnhcdnd