KJO]GMJML[ ML EDTJ

CLOLTJHGMJML[
Lh preklse mlh kêhkuhe ml kjotgmjmls ml edrj pjrj kjmj jktgvgmjm keostruktgvj ls
keoekgm
keo ekgme
e keaöoalo
keaöoalotl tl keae
keae kudgkjkg
kudgkjkgûo,
ûo, y rlquglr
rlquglrl
l ml uoj altemehe
altemehecáj
cáj qul
plragt
plra gtj
j edtl
edtlol
olrr hj go
goie
iera
rajk
jkgû
gûo
o ml uojuoj ajol
ajolrjrj erml
ermloj
ojmj
mj y êcgh
êcgh,, y qu
qul
l
jmgkgeojhalotl, eirlzkj hj pesgdghgmjm ml rlvgsjr, keotrehjr y aemgigkjr hes mjtes
kjmj qul slj olklsjrge.
^jrj lstl preklse seo gomgsplosjdhls hes phjoes, hjs lsplkgigkjkgeols tçkogkjs y
lh hgstjme ml jktgvgmjmls keostruktgvjs qul keapeolo lh preylkte ml lmgigkjkgûo.
Gomlplomglotl mlh sgstlaj laphljme pjrj lh kêhkuhe ml hjs kjotgmjmls ml edrj, sl
Gomlplomglotl
mldlo
ml dlo pr
prlp
lpjrj
jrjrr jhcuo
jhcuoes
es ieraj
ierajtes
tes jmgkg
jmgkgeo
eojhl
jhls
s pjrj
pjrj lh kêhku
kêhkuhe
he ml jktgv
jktgvgm
gmjml
jmls
s
keostruktgvjs qul govehukrjo gostjhjkgeols tçkogkjs e pjrj lh kêhkuhe mlh jklre ml
rliulrze. Lstes ierajtes keotlaphjo lo ieraj clolrjh hj sgcuglotl goierajkgûo6
tgpe ml lhlalote, udgkjkgûo, mgalosgûo y ieraj, y kjotgmjm

KEA^\]E ML KJO]GMJML[ ML EDTJ

Lo lstj prgalrj pjrtl, sl mldl ml gmlotgigkjr temjs hjs jktgvgmjmls keostruktgvjs y
perr tjote
pe tjote hes
hes lh
lhlal
lalote
otes
s y ajtlr
ajtlrgjh
gjhls
ls qul
qul hj keape
keapeololo,
o, pjrj
pjrj jsá
jsá prekl
preklmlr
mlr j
kjhkuhjr hj kjotgmjm ml edrj, lxprlsjmj per hj kjotgmjm ml ajtlrgjhls olklsjrges
pjrj su keostrukkgûo, j trjvçs ml uo preklmgaglote ermlojme y keosgmlrjome
mgvlrsjs keomgkgeojotls prepgjs mlh tlaj.
^TEKLMGAGLO]E ML KJHK\HE
:. GMLO]GIGKJT HJ \OGMJM ML ALMGMJ ML HJ JK]GYGMJM
[lcöo slj lh kjse, hj uogmjm ml almgmj pulml slr cloçrgkj e keapulstj.

Hj uogmjm ml almgmj cloçrgkj ls jqulhhj lo hj kujh lstêo rlprlslotjmes temes hes

ajtlrgjhls, y, per tjote, hes vjherls edtlogmes seo mligogtgves. ^er lflaphe6 : altre
kujmrjme ml rlvequl, uo altre kujmrjme ml pgse lo djhmesj klrêagkj.
Hj uogm
uogmjm
jm ml almg
almgmj
mj keap
keapululst
stj
j ls jqul
jqulhh
hhj
j qu
qul
l keot
keotla
laphphj
j ajtl
ajtlrg
rgjh
jhls
ls oe
keotlogmes lo hj uogmjm ml almgmj ml hj jktgvgmjm0 per he tjote, hjs kjotgmjmls sl
lvjhöjo sedrl lh tetjh ml hj kjotgmjm ml edrj ml hj jktgvgmjm y hulce sl mgvgmlo per
çstj pjrj edtlolr hjs kjotgmjmls mligogtgvjs. ^er lflaphe6 \o altre kujmrjme ml
hesj jhgclrjmj, uo altre kujmrjme lo kudglrtj lo tlfj ml djrre.
Hgstjr hes ajtlrgjhls

Lstl hgstjme sl lxtrjktj ml hjs lsplkgigkjkgeols tçkogkjs y hes phjoes0 y lo çh sl

gokhuylo temes hes ajtlrgjhls qul keapeolo hj jktgvgmjm
jktgvgmjm keostruktgvj jsá oe lstço
rlprlslotjmes lo hes phjoes.
Kujotgigkjr hes ajtlrgjhls

Lstl preklse gokhuyl hj lvjhujkgûo ml hj kjotgmjm tlûrgkj ml ajtlrgjh per uogmjm ml

almgmj, jprevlkbjome hjs rlhjkgeols cleaçtrgkjs lotrl hjs mgalosgeols ml hj
jktgvgmjm y ml hes ajtlrgjhls.

Keovlrtgr uogmjmls
Kujome slj olklsjrge bjy qul keovlrtgr
keovlrtgr hjs uogmjmls cleaçtrgkjs
cleaçtrgkjs rlsuhtjotls mlh
preklse ml kêhkuhe j uogmjmls kealrkgjhls lo hjs qul sl prlslotjo hes ajtlrgjhls

Kêhkuhe ml Kjotgmjmls "Tljhls" ml Ajtlrgjhls

Hj hlkturj mlh phjoe sûhe plragtl lvjhujr kjotgmjmls ml kjrêktlr cleaçtrgke0 lo

jhcuoes kjses oe seo jphgkjdhls per ijkterls tjhls keae hj mgilrlokgj lotrl hj
uogm
uo gmjm
jm ml almg
almgmj
mj y hj uogm
uogmjm
jm keal
kealrkrkgj
gjh,
h, hj lxgc
lxgclo
lokg
kgj
j per pjrt
pjrtl
l ml hjshjs
lsplkgigkjkgeols tçkogkjs sedrl lh use ml ajtlrgjhls qul oe jpjrlklo lo lh phjoe,
hj vjrgjkgûo ml vehualo ml ajtlrgjhls j crjolh y hes mlsplrmgkges lo hj edrj, y per
he tjot
tjote,
e, sl bjkl
bjkl olkl
olklsjr
sjrge
ge hj keovlr
keovlrsg
sgûo
ûo ml uogmj
uogmjmls
mls y lh jfu
jfustl
stl ml lstjs
lstjs
kjotgmjmls. ^jrj kjhkuhjr hj kjotgmjm ml ajtlrgjh qul jpjrlklrê lo lh prlsupulste
keae kjotgmjm rljh ls olklsjrge jojhgzjr jhcuoes jsplktes6

Mesgigkjkgûo

Jhcuoes ajtlrgjhls utghgzjmes

utghgzjmes lo keostrukkgûo
keostrukkgûo seo lh rlsuhtjme
rlsuhtjme ml alzkhj lo edrj
ml ajtlrgjs prgajs lo preperkgeols mltlragojmjs, keae ls per lflaphe lh kjse
mlh beragcûo y mlh aertlre.

Lo lh kjse mlh beragcûo e keokrlte, hj mesgigkjkgûo ls lh rlsuhtjme ml uo preklse

ml mgslúe qul govehukrj vjrgjdhls keae hj kjhgmjm ml hes keapeolotls,
keapeolotls, hj rlhjkgûo

jcuj -klalote ylshjK6

hj mesgigkjkgûo rlsgstlokgj j hj keaprlsgûo.
J6 ], meoml6 K6 kjotgmjm Hj
mlieraj oerajh
klalote, keae sl lxprlsj
lxprlsjmj lo `c e
losjkes, y clolrjhalotl teaj vjher uogtjrge0 J6 kjotgmjm ml jrloj, lxprlsjmj lo
`c e lo a;, y ]6 kjotgmjm ml trgturjme e crjvj, lxprlsjmj lo `c e lo a;.

Hj mesgigkjkgûo lo hes aertlres sl lxprlsj keae K6 J, lo hj kujh6 K6 kjotgmjm ml

klalote, lxprlsjmj lo `c. e lo sjkes, y clolrjhalotl teaj vjher uogtjrge. J6
kjotgmjm ml jrloj, lxprlsjmj lo `c. e lo a;.

Lo lh almge sl lokulotrjo tjdhjs ml mesgigkjkgûo lo hjs kujhls hjs kjotgmjmls ml

jrloj e trgturjme lstêo lxprlsjmjs lo vehualo, juoqul ls aês rlkealomjdhl
qul sljo lxprlsjmjs lo tçragoes ml plse.
Keovlrsgûo ml uogmjmls ml almgmj

Lh jklre ml rliulrze sl lvjhöj cleaçtrgkjalotl lo altres hgoljhls pjrj kjmj tgpe

y mgêa
mgêalt
ltre
re,, plre
plre keal
kealrkrkgj
gjha
halo
lotl
tl sl loku
lokulo
lotr
trj
j lo `ghe
`ghecr
crja
jaes
es.. ^jrj
^jrj ls
lstjtj
keovlrsgûo sl lh plse ml hj djrrj ml jkulrme j su mgêaltre, lstes plses yj sl
lokulotrjo lstjomjrgzjmes pjrj oulstre pjás.

Almgmjs kealrkgjhls y almgmjs ötghls

Lo Keheadgj hj ajmlrj keae ajtlrgjh ml keostrukkgûo sl lokulotrj lsplkgigkjmj

per hj heocgtum y per hj slkkgûo trjosvlrsjh.

Hes jcrlcjmes lo hjs alzkhjs ml beragcûo e lo aertlres,

aertlres, sl jmquglrlo
jmquglrlo almgmes
lo altre
altress ködgk
ködgkes
es,, plre
plre ls olklsj
olklsjrge
rge lstjd
lstjdhlk
hlklr
lr keot
keotreh
rehls
ls slvlr
slvlres
es sedrl
sedrl hj
almgmj ml hes vgjfls mjmj hj gaprlkgsgûo lo su mlspjkbe.

KJO]GMJML[ ML EDTJ

 Mlsjrlojmer

^jrj lh mlsjrlojmer sl edtuve lh vehualo ml keokrlte, hj kjotgmjm ml jklre, hj

tudlráj ml keomukkgûo y lh vehualo ml lxkjvjkgûo olklsjrge pjrj hj keostrukkgûo
ml lstj lstrukturj.

ML[JTLOJMET

Heocgtum Jokbe Jhte Kjotgmjm Yehualo

a a a a;
Lstrukturj ml slmgalotjkgûo
=,: >,:< ;,4= = 3,73
^hjkj goilrger :3,: =,= >,; 4 =<,:=

]E]JH 29,;<
^jotjhhjs =,: >,: >,7< = :,<9

ML[JTLOJMET

Heocgtum Jokbe Jhte Kjotgmjm Yehualo

a a a a;
kêajrj ml jqugltjaglote
4,7= >,: >,2 4 >,=3
Aures ml kêajrjs
: >,4 >,2 = >,9=
Kudglrtjs kêajrjs 4,7= :,: >,: 4 >,9=
Ylrtlmlre : >,: >,; 4 >,>9
]E]JH :,2:
^jotjhhjs :3,: =,= >,>< 4 3,<4

ML[JTLOJMET

Kêhkuhe ml Keokrlte rlierzjme

slmgalotjkgûo Kê(a;)
ajrj ^jotj
otjhhj
hjss Kedlrturj

Yehualo keokrlte rlierzjme 29,;< :,2: :,<9 3,<4

Jklre >,49 >,>>< >,>>= >,>44
Keokrlte 29,>7 :,2>< :,<<9 3,=72

JKLTE[ - KEOKTL]E ML TLI\LTVE

Lstrukturj a; `c
[lmgalotjkgûo >,49 4,>=:
Kêajrj >,>>< ;7,4<
ML[JTLOJMET
^jotjhhjs >,>>= ;:,=
Kedlrturj >,>44 :34,3

ML[JTLOJMET
ML[KTG^KGEO \O KJO]GMJM
Lstrukturj ml [lmgalotjkgûo
Keokrlte ;>>> psg a; 29,>7
Jklre IW19>>>>>
IW19>>>>> psg
psg @c 4>=:
Ierajhltj phjkj a4 =>
Kêajrj ml Jqugltjaglote
Keokrlte ;>>> psg a; 4,<=
Jklre IW19>>>>>
IW19>>>>> psg
psg @c <=,7<
Ierajhltj phjkj a4 :>
^jotjhhj ml sjhgmj y lotrjmj
Keokrlte ;>>> psg a; :,<9
Jklre IW19>>>>>
IW19>>>>> psg
psg @c ;:,=
Keokrlte ;>>> psg a4 =
Kedlrturj ml lstrukturj
Keokrlte ;>>> psg a; 3,>;
Jklre IW19>>>>>
IW19>>>>> psg
psg @c :9=,2<
Ierajhltj phjkj a4 :=
]udlráj ml keomukkgûo
]udlráj 9" TML 4: a =>>
 ]udlráj =" TML 4: a 7>>
Lxkjvjkgûo
Yehöalols tetjhls a; <>>

 Tlm ml mgstrgdukgûo

^jrj hj rlmlo
lvjhujreo mllhmgstrgdukgûo
mgslúe, júessl 4>:;
tuvglreo lo kulotj
y 4>;2, yj qulmes
lo ml hjs trls
jh júe 4>42ltjpjs qul sl
oe bjy
olklsgmjm ml kjadgjr e jújmgr tudlrájs og jkklserges. [l kjhkuhjreo hjs
kjotgmjmls ml edrj keo djsl lo hjs heocgtumls ml hjs tudlrájs y hjs kjotgmjmls ml
jkklserges utghgzjmes.

TLM ML MG[]TGD\KGÛO
ML[KTG^KGÛO \O KJO]GMJM
]udlrájs y jkklserges ml Ò 9"
]udlráj 9" TML 4: a 3,7:4,=
Kemes =<¾ ml Ò 9" \o 7
]ll =<¾ ml Ò 9" \O 4
Yê
Yêhvuhj ml Ò 9" \o 2
a; lxkjvjkgûo
]etjh (^rei. 2,2a - jokbe >,<a) a; ;,:9<
Ajtlrgjh ml djsl6 Tlklde
]etjh (>,:<a - >,<) a; <7=
Klrrjaglote ml edrjs
]etjh, Heocgtum a 3,7:;
Bgmrjtjotls
Kjmj ;>>a \o :=

JOÊHG[G[ ML ^TLKGE[ \OG]JTGE[ W ^TL[\^\L[]E

^jrj rljhgzjr lh joêhgsgs ml prlkges uogtjrges, ls olklsjrge keoeklr lh prlkge ml

kjmj uoe ml hes ajtlrgjhls per uogmjm qul sl bjo prepulste utghgzjr lo hjs edrjs.
Lh prlkge mlh keokrlte sl edtuve ml hes kjtêheces ml KLALR pjrj 4>4: y lh prlkge
ml hjs tudlrájs mlh kjtêhece ml KEYJH ml 4>4: y lh prlkge ml hj vêhvuhj sl edtuve
mlh kjtêhece ml JYJ J^EHE.
YT. YT.
G]LA ML[KTG^KGÛO \O KJO]GMJM
\OG]JTGE ]E]JH
: ML[JTLOJMET
:.: Lstrukturj ml [lmgalotjkgûo

:.:.: Keokrlte ;>>> psg a; 29,>7 $

;<>.>>>,>> $
;>.:;:.<>>,>>
:.:.4 Jklre IW19>>>> psg @c 4>=: $ :.2<9 $ ;.322.>79
:.:.; Ierajhltj ^hjkj a4 => $ =7.><4 $ :.794.>2>
:.4 Kêajrj ml Jqugltjaglote
$ $
:.4.: Keokrlte ;>>> psg a; 4,<= ;<>.>>>,>> 227.>>>,>>
:.4.4 Jklre IW19>>>> psg @c <=,2< $ :.2<9 $ :>:.2>4
:.4.; Ierajhltj ^hjkj a4 :> $ =7.><4 $ =7>.<4>
:.; ^jotjhhj ml sjhgmj y lotrjmj
$ $
:.;.: Keokrlte ;>>> psg a; :,<9 ;<>.>>>,>> <=9.>>>,>>
:.;.4 Jklre IW19>>>> psg @c ;:,= $ :.2<9 $ <2.432
:.;.; Ierajhltj ^hjkj a4 = $ =7.><4 $ :79.4>2
:.= Kedlrturj ml Lstrukturj ml slmgalotjkgûo
$
:.=.: Keokrlte ;>>> psg a; 3,>; ;<>.>>>,>> $ 4.=9>.<>>,>>
:.=.4 Jklre IW19>>>> psg @c :9=,2< $ :.2<9 $ ;><.794
:.=.; Ierajhltj ^hjkj a4 := $ =7.><4 $ 929.342

:.< Mlaehgkgûo Mlsjrlojmer

per a; $
:.<.: :2,<ax4,;<ax4a a; 29 7>.>>>,>> $ 3.3=>.>>>,>>
:.9 Lxkjvjkgûo Mlsjrlojmer
$
:.9.: Lxkjvjkgûo alkêogkj a; <>> :2.<>>,>> $ 7.4<>.>>>,>>
:.3 Ajtlrgjh ml djsl6 Tlklde
$ $
:.3.: ]etjh (>,:<a->,<) a; 4; 2.>>>,>> :2=.>>>,>>
:.2 ]udlráj ml keomukkgûo
$ $
:.2.: ]udlráj =" TML 4: 9a :>3 ;4<.92:,>> ;=.2=3.293,>>

:.2.4 ]udlráj 9" TML 4: 9a 93 $ ;4<.92: $ 4:.24>.943

[\D]E]JH ML[JTLOJMET $ ::<.=<7.;<;,>>

YT. YT.
G]LA ML[KTG^KGÛO \O KJO]GMJM
\OG]JTGE ]E]JH
4 TLM ML MG[]TGD\KGÛO
4.: ]udlrájs y jkklserges ml Ò 9"
$ $
4.:.: ]udlráj 9" TML 4: 9a :;:7 ;4<.92:,>> =47.<3;.4;7,>>
4.:.4 Keme =<¾ ml Ò 9" \o 7 $ :9>.;2< $ :.==;.=9<
4.:.; ]l
]ll ml Ò 9" \o 4 $ ;2<.>>> $ 33>.>>>
4.:.= Yêhvuhj ml 9" \o 2 $ <.2>>.>>> $ =9.=>>.>>>
4.4. Ajtlrgjh ml djsl6 Tlklde
$ $
4.4.: ]etjh (>,:<a->,<) a; ;:9< 2.>>>,>> 4<.;4>.>>>,>>
4.; Gostjhjkgûo ]udlráj
$ $
:2.<>>,>> =>.733.<>>,>>
4.;.: Lxkjvjkgûo alkêogkj a; 44:<
4.;.4 Lxkjvjkgûo ajoujh a; 7<> $ :>.7>> $ :>.;<<.>>>
4.;.; Tltgre ml tglrrj sedrjotl a; :>> $ :;.2>> $ :.;2>.>>>
$ $
4.;.= Gostjhjkgûo tudlráj a 37:; 9.>>>,>> =3.=32.>>>,>>
4.;.< Gostjhjkgûo Jkklserges \o :2 $ :2.>>> $ ;4=.>>>
4,= Klrrjaglote ml edrjs
$ $
4.=.: ^ehgseadrj a 2> ;=:.4>>,>> 43.479.>>>,>>
4.< Bgmrjotls
$ $
:.9.: Bgmrjotl 9" \o :< 4.>:3.>>>,>> ;>.4<<.>>>,>>

[\D]E]JH ML[JTLOJMET $ 99:.<34.4>=,>>

]E]JH, KE[]E MGTLK]E $ 333.>;:.<<3,>>
JMAGOG[]TJKGÛO ( :<%) $ ::9.<<=.3;;,<<
GA^TLYG[]E[ (:>%) $ 33.3>;.:<<,3>
\]GHGMJML[ (<%) $ ;2.2<:.<33,2<
]E]JH J.G.\ $ ;2=.;;:.>>2,>>
YJHET ]E]JH ^TL[\^\L[]E ML KEO[]T\KKGÛO $ :.;7=.=34.>;4,:>