Logo Passei Direto
Buscar
Material
páginas com resultados encontrados.
páginas com resultados encontrados.

Prévia do material em texto

GJ@X @JZGJ@X @JZ@EZAG@EZAG
JZG_KDBKZGJZG_KDBKZG
KKOO__ KK__JJ@ @ ;;99==--3322--223322;;--??9977--22
@üabre hb rbcbrì`okg@üabre hb rbcbrì`okg
789 pçik`gs789 pçik`gs
 bhkéïe bhkéïe
;>2>;>2>
WugrtgWugrtg
>?.>=.:>:>>?.>=.:>:>
Gobsskjkdkhghb g bhkogéòbs, aejkdkçrke, bspgéesGobsskjkdkhghb g bhkogéòbs, aejkdkçrke, bspgées
b bqukpgab`tes urjg`esb bqukpgab`tes urjg`es
 Goobsskjkdkty te j Goobsskjkdkty te jukdhk`is, bquukdhk`is, bqukpgab`t g`h tmb ukpgab`t g`h tmb urjg` b`vkre`rjg` b`vkre`ab`t ab`t 
;7.>7>.;;;7.>7>.;;
 GJ@X @JZ ;> GJ@X @JZ ;>2>:>2>:>
 © GJ@X :>:> © GJ@X :>:>
  
© GJ@X :>:>© GJ@X :>:>
XXehes es hkrbktes ehes es hkrbktes rbsbrvghes. G ab`rbsbrvghes. G ab ès qub bspbokoghe es qub bspbokoghe hb eutre aehe, `b`muag hb eutre aehe, `b`muag pgrtb hbstg pujdkogéïe pehb pgrtb hbstg pujdkogéïe pehb sbrsbr
rbprehuzkhg eu utkdkzghg per qugdqubr abke, bdbtrø`koe eu aboê`koe, k`oduk`he ceteoÿpkg b akoredab, sba pbrakssïe perrbprehuzkhg eu utkdkzghg per qugdqubr abke, bdbtrø`koe eu aboê`koe, k`oduk`he ceteoÿpkg b akoredab, sba pbrakssïe per
bsorkte hg GJ@X.bsorkte hg GJ@X.
 GJ@X GJ@X
 Gv Gv.Xrbzb hb Agke, 7? - :=¼ g`hgr .Xrbzb hb Agke, 7? - :=¼ g`hgr 
:>>?7-;>7 - Zke hb Lg`bkre - ZL:>>?7-;>7 - Zke hb Lg`bkre - ZL
XXbd.>22 :7 ?;98-:?>>
Cgx2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
^rbcçoke^rbcçoke  .............................................................................................................................................xkkk  .............................................................................................................................................xkkk
7 Bsoepe7 Bsoepe ...............................................................................................................................7...............................................................................................................................7
: : Zbcbrì`okgs Zbcbrì`okgs `eragtkvgs`eragtkvgs .....................................................................................................7 .....................................................................................................7
? ? XXbraes, braes, hb`kéòbs hb`kéòbs b b gjrbvkgturgsgjrbvkgturgs  ...................................................................................:  ...................................................................................:
?.7 ?.7 XXbraes braes b b hb`kéòbshb`kéòbs  ...........................................................................................................: ...........................................................................................................:
?.: Gjrbvkgturgs?.: Gjrbvkgturgs  .......................................................................................................................3  .......................................................................................................................3
8 8 ^grêabtres ^grêabtres g`trepeaëtrkoesg`trepeaëtrkoes  ............................................................................................9  ............................................................................................9
8.7 8.7 ^bssegs ^bssegs ba ba pëpë  ...................................................................................................................9  ...................................................................................................................9
8.: 8.: ^bssegs ^bssegs ba ba oghbkrg oghbkrg hb hb rehgs rehgs (^( .̂O.Z.).O.Z.)  .............................................................................=  .............................................................................=
8.:.7 8.:.7 Oghbkrg Oghbkrg hb hb rehgsrehgs  ................................................................................................................=  ................................................................................................................=
8.:.: 8.:.: Aÿhude Aÿhude hb hb rbcbrì`okg rbcbrì`okg (A.Z.)(A.Z.)  ..............................................................................................=  ..............................................................................................=
8.? 8.? Çrbg Çrbg hb hb okroudgéïe okroudgéïe b b ag`ejrgag`ejrg  ..........................................................................................;  ..........................................................................................;
8.?.7 8.?.7 Dgriurg Dgriurg pgrg pgrg hbsdeogab`te hbsdeogab`te ba ba dk`mg dk`mg rbtg rbtg hb hb pbssegs pbssegs ba ba oghbkrg oghbkrg hb hb rehgsrehgs  ...............;...............;
8.?.: 8.?.: Dgriurg Dgriurg pgrg pgrg trg`speskéïe trg`speskéïe hb hb ejstçoudes ejstçoudes ksedghesksedghes .....................................................7> .....................................................7>
8.?.? 8.?.? Aejkdkçrkes Aejkdkçrkes `g `g retg retg gobssávbdgobssávbd  ..........................................................................................7>  ..........................................................................................7>
8.?.8 8.?.8 Çrbg Çrbg pgrg pgrg ag`ejrg ag`ejrg hb hb oghbkrgs oghbkrgs hb hb rehgs rehgs sba sba hbsdeogab`tehbsdeogab`te  ........................................................................ 7777
8.?.2 8.?.2 Ag`ejrg Ag`ejrg hb hb oghbkrgs oghbkrgs hb hb rehgs rehgs oea oea hbsdeogab`tehbsdeogab`te ......................................................7: ......................................................7:
8.?.3 8.?.3 ^eskoke`gab`te ^eskoke`gab`te hb hb oghbkrgs oghbkrgs hb hb rehgs rehgs ba ba bspgées bspgées oe``ghesoe``ghes  .................................................................. 7?7?
8.?.9 8.?.9 ^retbéïe ^retbéïe oe`trg oe`trg qubhg qubhg ge ge de`ie de`ie hgs hgs çrbgs çrbgs hb hb okroudgéïeokroudgéïe ..........................................78..........................................78
8.8 8.8 Çrbg Çrbg hb hb trg`scbrì`okgtrg`scbrì`okg .......................................................................................................73 .......................................................................................................73
8.2 8.2 Çrbg Çrbg hb hb gprexkagéïegprexkagéïe  .......................................................................................................73  .......................................................................................................73
8.3 8.3 Gdog`ob Gdog`ob ag`ugdag`ugd  ................................................................................................................79  ................................................................................................................79
8.3.7 8.3.7 Hkab`sòbs Hkab`sòbs rbcbrb`okgks rbcbrb`okgks pgrg pgrg gdog`ob gdog`ob ag`ugdag`ugd  ...............................................................79...............................................................79
8.3.: 8.3.: Gpdkogéïe Gpdkogéïe hgs hgs hkab`sòbs hkab`sòbs rbcbrb`okgks rbcbrb`okgks pgrg pgrg gdog`ob gdog`ob dgtbrgd dgtbrgd hb hb pbsseg pbsseg ba ba oghbkrgoghbkrg
hb rehgshb rehgs  ............................................................................................................................:>  ............................................................................................................................:>
8.3.? 8.3.? _upbrcáokb _upbrcáokb hb hb trgjgdmetrgjgdme ......................................................................................................:7 ......................................................................................................:7
8.3.8 8.3.8 Ê`iudes Ê`iudes pgrg pgrg bxbouéïe bxbouéïe hb hb cerégs cerégsCkiurg 8> ‟ ^bsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukgCkiurg 8> ‟ ^bsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukg.......................................87.......................................87
Ckiurg 87 ‟ _g`ktçrke cbak`k`eCkiurg 87 ‟ _g`ktçrke cbak`k`e  .........................................................................................................8:  .........................................................................................................8:
Ckiurg 8: ‟ _g`ktçrke agsoudk`eCkiurg 8: ‟ _g`ktçrke agsoudk`e  ......................................................................................................8:  ......................................................................................................8:
Ckiurg 8? ‟ _g`ktçrke cbak`k`e b agsoudk`eCkiurg 8? ‟ _g`ktçrke cbak`k`e b agsoudk`e  ...................................................................................8:  ...................................................................................8:
Ckiurg 88 ‟ _g`ktçrke cbak`k`e gobssávbdCkiurg 88 ‟ _g`ktçrke cbak`k`e gobssávbd  ........................................................................................8:  ........................................................................................8:
Ckiurg 82 ‟ _g`ktçrke agsoudk`e gobssávbdCkiurg 82 ‟ _g`ktçrke agsoudk`e gobssávbd  .....................................................................................8:  .....................................................................................8:
Ckiurg 83 ‟ _g`ktçrke cbak`k`e b agsoudk`e gobssávbdCkiurg 83 ‟ _g`ktçrke cbak`k`e b agsoudk`e gobssávbd  ..................................................................8:  ..................................................................8:
Ckiurg 89 ‟ _g`ktçrke cgakdkgr gobssávbdCkiurg 89 ‟ _g`ktçrke cgakdkgr gobssávbd  ..........................................................................................8:  ..........................................................................................8:
Ckiurg 8= ‟ Bdbvgher Ckiurg 8= ‟ Bdbvgher   .........................................................................................................................8?  .........................................................................................................................8?
Ckiurg 8; ‟ Bsoghg redg`tbCkiurg 8; ‟ Bsoghg redg`tb  ...............................................................................................................8?  ...............................................................................................................8?
Ckiurg 2> ‟ Bsoghg redg`tb oea hbirgu pgrg oghbkrg hb rehgsCkiurg 2> ‟ Bsoghg redg`tb oea hbirgu pgrg oghbkrg hb rehgs  ...................................................8?  ...................................................8?
Ckiurg 27 ‟ BsoghgCkiurg 27 ‟ Bsoghg  ............................................................................................................................8?  ............................................................................................................................8?
Ckiurg 2: ‟ Bsoghg oea pdgtgcerag aÿvbdCkiurg 2: ‟ Bsoghg oea pdgtgcerag aÿvbd .....................................................................................8? .....................................................................................8?
Ckiurg 2? ‟ ZgapgCkiurg 2? ‟ Zgapg.............................................................................................................................8?.............................................................................................................................8?
Ckiurg 28 ‟ Bstbkrg redg`tbCkiurg 28 ‟ Bstbkrg redg`tb................................................................................................................8?................................................................................................................8?
Ckiurg 22 ‟ _áajedes k`tbr`goke`gks hb k`ceragéïeCkiurg 22 ‟ _áajedes k`tbr`goke`gks hb k`ceragéïe  .....................................................................8?  .....................................................................8?
Ckiurg 23 ‟ Ckiurg 23 ‟ XXbdbce`bbdbce`b  ..........................................................................................................................8?  ..........................................................................................................................8?
Ckiurg 29 ‟ Ckiurg 29 ‟ XXbdbce`b oea tbodghebdbce`b oea tbodghe  ....................................................................................................8?  ....................................................................................................8?
Ckiurg 2= ‟ Xbdbce`b oea gapdkogher se`ereCkiurg 2= ‟ Xbdbce`b oea gapdkogher se`ere ..............................................................................8? ..............................................................................8?
kxkx
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Ckiurg 2; ‟ _k`gdkzgéïe hb pertgs b pgssgib`s ‟ Cgkxg hb gdog`ob gobssávbdCkiurg 2; ‟ _k`gdkzgéïe hb pertgs b pgssgib`s ‟ Cgkxg hb gdog`ob gobssávbd  ...........................88  ...........................88
Ckiurg 3> ‟ _k`gdkzgéïe hb pgvkab`te b oerrkaïeCkiurg 3> ‟ _k`gdkzgéïe hb pgvkab`te b oerrkaïe  .........................................................................82  .........................................................................82
Ckiurg 37 ‟ _k`gdkzgéïe hb hbirgusCkiurg 37 ‟ _k`gdkzgéïe hb hbirgus ................................................................................................89................................................................................................89
Ckiurg 3: ‟ _k`gdkzgéïe tçtkd hb gdbrtg b rbdbves tçtbks hb gdbrtg k`stgdghes `e pkseCkiurg 3: ‟ _k`gdkzgéïe tçtkd hb gdbrtg b rbdbves tçtbks hb gdbrtg k`stgdghes `e pkse   .................................8;...8;
Ckiurg 3? ‟ _k`gdkzgéïe tçtkd hkrboke`gd b rbdbves tçtbks hkrboke`gks k`stgdghes `e pkseCkiurg 3? ‟ _k`gdkzgéïe tçtkd hkrboke`gd b rbdbves tçtbks hkrboke`gks k`stgdghes `e pkse ...........2>...........2>
Ckiurg 38 ‟ Çrbg hb rbsigtb pgrg pbsseg oea hbokì`okgCkiurg 38 ‟ Çrbg hb rbsigtb pgrg pbsseg oea hbokì`okg............................................................27............................................................27
Ckiurg 32 ‟ _k`gdkzgCkiurg 32 ‟ _k`gdkzgéïe he bspgée pgrg éïe he bspgée pgrg ^̂.O.Z..O.Z.  ..............................................................................27  ..............................................................................27
Ckiurg 33 ‟ _k`gdkzgéïe hb bstgoke`gab`te pgrg pbssegs oea hbokì`okgCkiurg 33 ‟ _k`gdkzgéïe hb bstgoke`gab`te pgrg pbssegs oea hbokì`okg ...............................2: ...............................2:
Ckiurg 39 ‟ ^esskjkdkhghb hb peskoke`gab`te he hkspesktkve hb gdgrab `e jg`mbkre ‟Ckiurg 39 ‟ ^esskjkdkhghb hb peskoke`gab`te he hkspesktkve hb gdgrab `e jg`mbkre ‟
BxbapdesBxbapdes  ..........................................................................................................................2?  ..........................................................................................................................2?
Ckiurg 3= ‟ Xrgtgab`te hb hbs`ávbksCkiurg 3= ‟ Xrgtgab`te hb hbs`ávbks...............................................................................................22...............................................................................................22
Ckiurg 3; ‟ Çrbg rbsbrvghg pgrg oghbkrg hb rehgs ba çrbg hb rbsigtb ‟ BxbapdesCkiurg 3; ‟ Çrbg rbsbrvghg pgrg oghbkrg hb rehgs ba çrbg hb rbsigtb ‟ Bxbapdes .................................29...29
Ckiurg 9> ‟ Hkab`ske`gab`te hb rgapgsCkiurg 9> ‟ Hkab`ske`gab`te hb rgapgs  ......................................................................................2=......................................................................................2=
Ckiurg 97 ‟ Zgapg ba ourvg ‟ ^dg`tgCkiurg 97 ‟ Zgapg ba ourvg ‟ ^dg`tg .............................................................................................2; .............................................................................................2;
Ckiurg 9: ‟ Iukg hb jgdkzgab`teCkiurg 9: ‟ Iukg hb jgdkzgab`te......................................................................................................3>......................................................................................................3>
Ckiurg 9? ‟ ^gtgagrbs hgs rgapgs ‟ Skstg supbrker Ckiurg 9? ‟ ^gtgagrbs hgs rgapgs ‟ Skstg supbrker   .....................................................................3>  .....................................................................3>
Ckiurg 98 ‟ Gdturg b dgriurg he hbirguCkiurg 98 ‟ Gdturg b dgriurg he hbirgu ............................................................................................37 ............................................................................................37
Ckiurg 92 ‟ Bsoghg oea dg`obs ourves ‟ Skstg supbrker Ckiurg 92 ‟ Bsoghg oea dg`obs ourves ‟ Skstg supbrker   .............................................................................................................................. 3:3:
Ckiurg 93 ‟ Oerrkaïes ba bsoghg b rgapgCkiurg 93 ‟ Oerrkaïes ba bsoghg b rgapg  ....................................................................................3?  ....................................................................................3?
Ckiurg 99 ‟ Oerrkaïe k`tbrabhkçrke k`tbrreapkhe `e pgtgagr Ckiurg 99 ‟ Oerrkaïe k`tbrabhkçrke k`tbrreapkhe `e pgtgagr  .....................................................38 .....................................................38
Ckiurg 9= ‟ Oerrkaïe ob`trgdCkiurg 9= ‟ Oerrkaïe ob`trgd ............................................................................................................32 ............................................................................................................32
Ckiurg 9; ‟ _k`gdkzgéïe hb pkse lu`te î pdgtgcerag hb bdbvgéïe k`odk`ghg ‟ Skstg supbrker Ckiurg 9; ‟ _k`gdkzgéïe hb pkse lu`te î pdgtgcerag hb bdbvgéïe k`odk`ghg ‟ Skstg supbrker  .....3= .....3=
Ckiurg => ‟ Bspgée pgrg trg`speskéïe hb pertgsCkiurg => ‟ Bspgée pgrg trg`speskéïe hb pertgs...........................................................................3;...........................................................................3;
Ckiurg =7 ‟ Hbsdeogab`te cre`tgdCkiurg =7 ‟ Hbsdeogab`te cre`tgd ....................................................................................................9> ....................................................................................................9>
Ckiurg =: ‟ Hbsdeogab`te dgtbrgdCkiurg =: ‟ Hbsdeogab`te dgtbrgd  ....................................................................................................9>  ....................................................................................................9>
Ckiurg =? ‟ Sïes hb pertgs hb oerrbr b sg`ce`ghgCkiurg =? ‟ Sïes hb pertgs hb oerrbr b sg`ce`ghg  ........................................................................9>  ........................................................................9>
Ckiurg =8 ‟ ^ertgs oea rbvbstkab`te b puxgher merkze`tgdCkiurg =8 ‟ ^ertgs oea rbvbstkab`te b puxgher merkze`tgd ........................................................97........................................................97
Ckiurg =2 ‟ ^ertg he tkpe vgkvëaCkiurg =2 ‟ ^ertg he tkpe vgkvëa  .....................................................................................................9:  .....................................................................................................9:
Ckiurg =3 ‟ _k`gdkzgéïe `gs pertgs b pgrbhbs hb vkhreCkiurg =3 ‟ _k`gdkzgéïe `gs pertgs b pgrbhbs hb vkhre  .................................................................9? .................................................................9?
Ckiurg =9 ‟ Gdog`ob hb lg`bdgCkiurg =9 ‟ Gdog`ob hb lg`bdg
.........................................................................................................9?.........................................................................................................9?
Ckiurg == ‟ Cgkxgs hb use hg ogdéghg ‟ OertbCkiurg == ‟ Cgkxgs hb use hg ogdéghg ‟ Oertb  ................................................................................92 ................................................................................92
Ckiurg =; ‟ Gobsse he vbáoude ge detbCkiurg =; ‟ Gobsse he vbáoude ge detb ...........................................................................................93...........................................................................................93
Ckiurg ;> ‟ Zgapgs hb gobsse prevksÿrkgs ‟ Skstg supbrker Ckiurg ;> ‟ Zgapgs hb gobsse prevksÿrkgs ‟ Skstg supbrker   ................................................................................................................9999
Ckiurg ;7 ‟ Zbhuéïe he Ckiurg ;7 ‟ Zbhuéïe he pbrourse hb trgvbsskg ‟ Bxbapde pbrourse hb trgvbsskg ‟ Bxbapde ‟ Skstg supbrker ‟ Skstg supbrker   ............................................................ 9=9=
Ckiurg ;: ‟ Cgkxg bdbvghg pgrg trgvbsskg ‟ Bxbapde ‟ Skstg supbrker Ckiurg ;: ‟ Cgkxg bdbvghg pgrg trgvbsskg ‟ Bxbapde ‟ Skstg supbrker  .........................................9; .........................................9;
Ckiurg ;? ‟ Zbjgkxgab`tes hb ogdéghg ‟ Skstg supbrker Ckiurg ;? ‟ Zbjgkxgab`tes hb ogdéghg ‟ Skstg supbrker   .............................................................................................................................. =>=>
Ckiurg ;8 ‟ Cgkxg hb goeaehgéïe pgrg trgvbsskg ‟ OertbCkiurg ;8 ‟ Cgkxg hb goeaehgéïe pgrg trgvbsskg ‟ Oertb.............................................................=>.............................................................=>
Ckiurg ;2 ‟ Zbjgkxgab`tes hb ogdéghg b`trb og`tbkres ‟ Skstg supbrker Ckiurg ;2 ‟ Zbjgkxgab`tes hb ogdéghg b`trb og`tbkres ‟ Skstg supbrker   ........................................................................=7=7
Ckiurg ;3 ‟ Zbjgkxgab`tes hb ogdéghgs bstrbktgsCkiurg ;3 ‟ Zbjgkxgab`tes hb ogdéghgs bstrbktgs .........................................................................=7 .........................................................................=7
Ckiurg ;9 ‟ Çrbgs hb trg`scbrì`okg b ag`ejrg pgrg use hg jgokg sg`ktçrkgCkiurg ;9 ‟ Çrbgs hb trg`scbrì`okg b ag`ejrg pgrg use hg jgokg sg`ktçrkg ...............................=3 ...............................=3
Ckiurg ;= ‟ Çrbg hb gprexkagéïe pgrg use he dgvgtÿrkeCkiurg ;= ‟ Çrbg hb gprexkagéïe pgrg use he dgvgtÿrke  .............................................................................................................................. =9=9
Ckiurg ;; ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbdCkiurg ;; ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbd ..............................................................=9 ..............................................................=9
Ckiurg 7>> ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbd ba ogse hb rbcerag ‟Ckiurg 7>> ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbd ba ogse hb rbcerag ‟
Skstg supbrker Skstg supbrker   ...................................................................................................................==  ...................................................................................................................==
xx
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Ckiurg 7>7 ‟ Hkab`sòbs hgs jgrrgs hb gpekeCkiurg 7>7 ‟ Hkab`sòbs hgs jgrrgs hb gpeke  ................................................................................=;  ................................................................................=;Ckiurg 7>: ‟ Çrbgs hb trg`scbrì`okgs pgrg g jgokg sg`ktçrkgCkiurg 7>: ‟ Çrbgs hb trg`scbrì`okgs pgrg g jgokg sg`ktçrkg ........................................................;> ........................................................;>
Ckiurg 7>? ‟ Gdturg hg jgokg ‟ Skstg dgtbrgdCkiurg 7>? ‟ Gdturg hg jgokg ‟ Skstg dgtbrgd .....................................................................................;7 .....................................................................................;7
Ckiurg 7>8 ‟ Jgokg oea sÿoudeCkiurg 7>8 ‟ Jgokg oea sÿoude  ........................................................................................................;7  ........................................................................................................;7
Ckiurg 7>2 ‟ Jgokg oe`vb`oke`gd oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd ‟Ckiurg 7>2 ‟ Jgokg oe`vb`oke`gd oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd ‟
Bxbapde GBxbapde G  .........................................................................................................................;?  .........................................................................................................................;?
Ckiurg 7>3 ‟ Jgokg suspb`sg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd ‟Ckiurg 7>3 ‟ Jgokg suspb`sg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd ‟
Bxbapde JBxbapde J  .........................................................................................................................;8 .........................................................................................................................;8
Ckiurg 7>9 ‟ Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhbCkiurg 7>9 ‟ Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb
dgtbrgd ‟ Bxbapde Odgtbrgd ‟ Bxbapde O  ..........................................................................................................;2  ..........................................................................................................;2
Ckiurg 7>= ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oe`vb`oke`gd eu suspb`sg oea jgrrgs hb gpekeCkiurg 7>= ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oe`vb`oke`gd eu suspb`sg oea jgrrgs hb gpeke
rbtg b dgtbrgd xg ‟ Bxbapde Grbtg b dgtbrgd xg ‟ Bxbapde G .........................................................................................;3 .........................................................................................;3
Ckiurg 7>; ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke rbtgCkiurg 7>; ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke rbtg
b dgtbrgd xg ‟ Bxbapde Jb dgtbrgd xg ‟ Bxbapde J  ................................................................................................;9  ................................................................................................;9
Ckiurg 77> ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrg hb gpeke dgtbrgdCkiurg 77> ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrg hb gpeke dgtbrgd
grtkoudghg b xg ‟ Bxbapde Ogrtkoudghg b xg ‟ Bxbapde O  ..........................................................................................;=..........................................................................................;=
Ckiurg 77Ckiurg 777 ‟ Gdturg açxkag hb 7 ‟ Gdturg açxkag hb goke`gab`te hg vçdvudg goke`gab`te hg vçdvudg hb hbsogrighb hbsogrig  .........................................;=  .........................................;=
Ckiurg 77: ‟ Çrbg hb gprexkagéïe cre`tgd ‟ DgvgtÿrkeCkiurg 77: ‟ Çrbg hb gprexkagéïe cre`tgd ‟ Dgvgtÿrke ..................................................................;; ..................................................................;;
Ckiurg 77? ‟ Jgrrg hb gpeke `e dgvgtÿrke ‟ Skstg supbrker Ckiurg 77? ‟ Jgrrg hb gpeke `e dgvgtÿrke ‟ Skstg supbrker  ..........................................................7>7 ..........................................................7>7
Ckiurg 778 ‟ Jgrrg hb gpeke `e dgvgtÿrke ‟ Skstg dgtbrgdCkiurg 778 ‟ Jgrrg hb gpeke `e dgvgtÿrke ‟ Skstg dgtbrgd ..............................................................7>7 ..............................................................7>7
Ckiurg 772 ‟ Jexb oeaua oea pertg gjrk`he pgrg e k`tbrker Ckiurg 772 ‟ Jexb oeaua oea pertg gjrk`he pgrg e k`tbrker   ....................................................7>:  ....................................................7>:
Ckiurg 773 ‟ Jexb oeaua oea pertg gjrk`he pgrg e bxtbrker Ckiurg 773 ‟ Jexb oeaua oea pertg gjrk`he pgrg e bxtbrker ....................................................7>?....................................................7>?
Ckiurg 779 ‟ Jexb oea hugs jgrrgs hb ;>¾Ckiurg 779 ‟ Jexb oea hugs jgrrgs hb ;>¾  ..................................................................................7>?  ..................................................................................7>?
Ckiurg 77= ‟ Çrbg hb gprexkCkiurg 77= ‟ Çrbg hb gprexkagéïe ^agéïe .̂A.Z ‟ Akotÿrke ‟ Skstg supbr.A.Z ‟ Akotÿrke ‟ Skstg supbrker ker   ................................................................................7>87>8
Ckiurg 77; ‟ Akotÿrke suspb`seCkiurg 77; ‟ Akotÿrke suspb`se .....................................................................................................7>8 .....................................................................................................7>8
Ckiurg 7:> ‟ Akotÿrke hb pkse ‟ Skstg cre`tgdCkiurg 7:> ‟ Akotÿrke hb pkse ‟ Skstg cre`tgd  ................................................................................7>2  ................................................................................7>2
Ckiurg 7:7 ‟ Cgkxg hb gdog`ob hb gobssÿrkes lu`te ge dgvgtÿrke ‟ Skstg cre`tgdCkiurg 7:7 ‟ Cgkxg hb gdog`ob hb gobssÿrkes lu`te ge dgvgtÿrke ‟ Skstg cre`tgd  .......................7>2 .......................7>2
Ckiurg 7:: ‟ Gdturg hb k`stgdgéïe he bspbdme ‟ Skstg dgtbrgdCkiurg 7:: ‟ Gdturg hb k`stgdgéïe he bspbdme ‟ Skstg dgtbrgd  ......................................................7>3  ......................................................7>3
Ckiurg 7:? ‟ Deogdkzgéïe hg pgpbdbkrg bajutkhg ‟ Skstg dgtbrgdCkiurg 7:? ‟ Deogdkzgéïe hg pgpbdbkrg bajutkhg ‟ Skstg dgtbrgd  .................................................7>3 .................................................7>3
Ckiurg 7:8 ‟ Deogdkzgéïe hg pgpbdbkrg hb sejrbper (rede) ‟ Skstg dgtbrgdCkiurg 7:8 ‟ Deogdkzgéïe hg pgpbdbkrg hb sejrbper (rede) ‟ Skstg dgtbrgd
 ..................................7>9 ..................................7>9
Ckiurg 7:2 ‟ Deogdkzgéïe hg Ckiurg 7:2 ‟ Deogdkzgéïe hg pgpbdbkrg hb sejrbper (k`tbrcedmghe) ‟ pgpbdbkrg hb sejrbper (k`tbrcedmghe) ‟ Skstg dgtbrgdSkstg dgtbrgd  ......................................7>97>9
Ckiurg 7:3 ‟ Jexb pgrg omuvbkreCkiurg 7:3 ‟ Jexb pgrg omuvbkre  ...................................................................................................7>;  ...................................................................................................7>;
Ckiurg 7:9 ‟ Çrbg hb trg`scbrì`okg pgrg jg`mbkrg ‟ ^dgtgcerag xgCkiurg 7:9 ‟ Çrbg hb trg`scbrì`okg pgrg jg`mbkrg ‟ ^dgtgcerag xg  .................................................................................. 77>77>
Ckiurg 7:= ‟ Çrbg hb trg`scbrì`okg pgrg jg`mbkrg ‟ ^dgtgcerag aÿvbdCkiurg 7:= ‟ Çrbg hb trg`scbrì`okg pgrg jg`mbkrg ‟ ^dgtgcerag aÿvbd  .......................................................................... 77>77>
Ckiurg 7:; ‟ Deogdkzgéïe hb jgrrgs hb gpeke ‟ Jg`mbkrgCkiurg 7:; ‟ Deogdkzgéïe hb jgrrgs hb gpeke ‟ Jg`mbkrg  ........................................................................................................................ 777777
Ckiurg 7?> ‟ Ogjk`gs pgrg vbstkçrke gobssávbd ‟ Abhkhgs b deogdkzgéïe hb jgrrgsCkiurg 7?> ‟ Ogjk`gs pgrg vbstkçrke gobssávbd ‟ Abhkhgs b deogdkzgéïe hb jgrrgs  .................................... 77:77:Ckiurg 7?7 ‟ Jg`oes pgrg vbstkçrkes ‟ Oe`hkéòbs hb gprexkagéïe b çrbg hb trg`scbrì`okgCkiurg 7?7 ‟ Jg`oes pgrg vbstkçrkes ‟ Oe`hkéòbs hb gprexkagéïe b çrbg hb trg`scbrì`okg ...... ......777?7?
Ckiurg 7?: ‟ Xbdbce`b gobssávbd ‟ Abhkhgs pgrg k`stgdgéïe b çrbg hb gprexkagéïe ‟Ckiurg 7?: ‟ Xbdbce`b gobssávbd ‟ Abhkhgs pgrg k`stgdgéïe b çrbg hb gprexkagéïe ‟
^brspbotkvg^brspbotkvg ........................................................................................................................................................................................................................................ 772772
Ckiurg 7?? ‟ Jg`oe ‟ Çrbg pgrg trg`scbrì`okg ‟ Bxbapde ‟ Skstg supbrker Ckiurg 7?? ‟ Jg`oe ‟ Çrbg pgrg trg`scbrì`okg ‟ Bxbapde ‟ Skstg supbrker   ............................................................ 779779
Ckiurg 7?8 ‟ Absg ‟ Abhkhgs b çrbg hb gprexkagéïeCkiurg 7?8 ‟ Absg ‟ Abhkhgs b çrbg hb gprexkagéïe  .................................................................................................................................. 77;77;
Ckiurg 7?2 ‟ Zbcbktÿrkes ‟ Abhkhgs b bspgée pgrg okroudgéïe ‟ Skstg cre`tgdCkiurg 7?2 ‟ Zbcbktÿrkes ‟ Abhkhgs b bspgée pgrg okroudgéïe ‟ Skstg cre`tgd   ...................................................... 7:>7:>
Ckiurg 7?3 ‟ Açquk`g hb gtb`hkab`te guteaçtkoe ‟ Çrbg hb gprexkagéïe cre`tgdCkiurg 7?3 ‟ Açquk`g hb gtb`hkab`te guteaçtkoe ‟ Çrbg hb gprexkagéïe cre`tgd
b gdog`ob vksugdb gdog`ob vksugd  ..............................................................................................................7:7  ..............................................................................................................7:7
xkxk
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Ckiurg 7?9 ‟ Ê`iude vksugd hes bspgées pgrg ^.O.Z. ba ok`bags ‟ Skstg dgtbrgdCkiurg 7?9 ‟ Ê`iude vksugd hes bspgées pgrg ^.O.Z. ba ok`bags ‟ Skstg dgtbrgd  ..........................................7:?7:?
Ckiurg 7?= ‟ Ckiurg 7?= ‟ Ê`iude vksugd hes bspgéÊ`iude vksugd hes bspgées pgrg ^es pgrg .̂O.Z. ba tbgtres .O.Z. ba tbgtres ‟ Skstg dgtbrgd‟ Skstg dgtbrgd  .............................................. 7:?7:?
Ckiurg 7?; ‟ G`tbpgres ba grqukjg`oghgs ‟ Skstg dgtbrgdCkiurg 7?; ‟ G`tbpgres ba grqukjg`oghgs ‟ Skstg dgtbrgd .........................................................7:8.........................................................7:8
Ckiurg 78> ‟ ^eskoke`gab`te, hkab`sïe b oe`b vksugd pgrg bspgées rbsbrvghes pgrg ^.O.Z.Ckiurg 78> ‟ ^eskoke`gab`te, hkab`sïe b oe`b vksugd pgrg bspgées rbsbrvghes pgrg ^.O.Z.
b gssb`tes pgrg ^.A.Z. b ^.E ‟ ^dg`tg ‟ Bxbapdeb gssb`tes pgrg ^.A.Z. b ^.E ‟ ^dg`tg ‟ Bxbapde .......................................................7:2 .......................................................7:2
Ckiurg 787 ‟ Guhktÿrke ‟ ^brspbotkvgCkiurg 787 ‟ Guhktÿrke ‟ ^brspbotkvg ...........................................................................................7:3...........................................................................................7:3
Ckiurg 78: ‟ Ckiurg 78: ‟ Bspgées pgrg ^Bspgées pgrg .̂O.Z. `g prkabkrg .O.Z. `g prkabkrg dbkrg ‟ Skstg supbrker dbkrg ‟ Skstg supbrker  .......................................7:3 .......................................7:3
Ckiurg 78? ‟ Ckiurg 78? ‟ Bspgées pgrg ^Bspgées pgrg .̂O.Z. `g üdtkag dbkr.O.Z. `g üdtkag dbkrg ‟ Skstg supbrker g ‟ Skstg supbrker   ......................................................................................7:97:9
Ckiurg 788 ‟ Bspgées pgrg ^.O.Z. ba dbkrg k`tbrabhkçrkg ‟ Skstg supbrker Ckiurg 788 ‟ Bspgées pgrg ^.O.Z. ba dbkrg k`tbrabhkçrkg ‟ Skstg supbrker   ............................................................ 7:97:9
Ckiurg 782 Ckiurg 782 ‟ Gssb`tes pgrg ‟ Gssb`tes pgrg ^̂.A.Z. b ^.A.Z. b .̂E. ‟ Skstg .E. ‟ Skstg dgtbrgddgtbrgd  .............................................................7:=  .............................................................7:=
Ckiurg 783 ‟ Heraktÿrke gobssávbd ‟ Çrbg hb okroudgéïe aá`kag ‟ Bxbapde ‟Ckiurg 783 ‟ Heraktÿrke gobssávbd ‟ Çrbg hb okroudgéïe aá`kag ‟ Bxbapde ‟
Skstg supbrker Skstg supbrker   .................................................................................................................7?>  .................................................................................................................7?>
Ckiurg 789 ‟ Oezk`mg ‟ Çrbg hb gprexkagéïe b abhkhgs pgrg useCkiurg 789 ‟ Oezk`mg ‟ Çrbg hb gprexkagéïe b abhkhgs pgrg use ...........................................7?7...........................................7?7
Ckiurg 78= ‟ Jg`oe hb trg`scbrì`okg ba pksok`gsCkiurg 78= ‟ Jg`oe hb trg`scbrì`okg ba pksok`gs ......................................................................7??......................................................................7??
Ckiurg 78; ‟ Bsoghg sujabrsg ‟ Bxbapde ‟ Skstgs dgtbrgd b supbrker Ckiurg 78; ‟ Bsoghg sujabrsg ‟ Bxbapde ‟ Skstgs dgtbrgd b supbrker   ......................................7?? ......................................7??
Ckiurg 72> ‟ Bsoghg sujabrsg ‟ Oerrkaïe k`hkvkhugd b oe`tá`ueCkiurg 72> ‟ Bsoghg sujabrsg ‟ Oerrkaïe k`hkvkhugd b oe`tá`ue ............................................7?8............................................7?8
Ckiurg 727 ‟ Bqukpgab`te hb trg`scbrì`okg pgrg g pksok`gCkiurg 727 ‟ Bqukpgab`te hb trg`scbrì`okg pgrg g pksok`g .......................................................7?8.......................................................7?8
Ckiurg 72: ‟ Xbrak`gks hb oe`sudtg ‟ Bxbapde ‟ Skstg dgtbrgdCkiurg 72: ‟ Xbrak`gks hb oe`sudtg ‟ Bxbapde ‟ Skstg dgtbrgd  ........................................................................................................7?37?3
Ckiurg 72? ‟ Bstg`tbs ba Ckiurg 72? ‟ Bstg`tbs ba jkjdketbogs jkjdketbogs ‟ Bxbapde ‟ S‟ Bxbapde ‟ Skstg cre`tgdkstg cre`tgd  ..............................................................................................7?97?9
Ckiurg O.7 ‚ Jgrrg hb gpeke rbtgCkiurg O.7 ‚ Jgrrg hb gpeke rbtg  ....................................................................................................788  ....................................................................................................788
Ckiurg O.: ‚ Jgrrg hb gpeke dgtbrgdCkiurg O.: ‚ Jgrrg hb gpeke dgtbrgd  ................................................................................................782  ................................................................................................782
Ckiurg O.? ‚ Jgrrg hb gpeke dgtbrgd grtkoudghg pgrg jgokg sg`ktçrkgCkiurg O.? ‚ Jgrrg hb gpeke dgtbrgd grtkoudghg pgrg jgokg sg`ktçrkg............................................782............................................782
Ckiurg O.8 ‟ Jgrrg hb gpeke dgtbrgd pgrg dgvgtÿrkeCkiurg O.8 ‟ Jgrrg hb gpeke dgtbrgd pgrg dgvgtÿrke........................................................................783........................................................................783
Ckiurg O.2 ‟ Jgrrg hb gpeke ;>¾Ckiurg O.2 ‟ Jgrrg hb gpeke ;>¾  .....................................................................................................783  .....................................................................................................783
Ckiurg H.7 ‟ _g`ktçrke pgrg use hb pbssegs esteakzghg ‟ Skstg cre`tgdCkiurg H.7 ‟ _g`ktçrke pgrg use hb pbssegs esteakzghg ‟ Skstg cre`tgd  ...................................789 ...................................789
XgjbdgsXgjbdgs
Xgjbdg 7 ‟ Gpdkogéïe b cerags hb k`ceragéïe b sk`gdkzgéïeXgjbdg 7 ‟ Gpdkogéïe b cerags hb k`ceragéïe b sk`gdkzgéïe  ..................................................................................................................?8?8
XXgjbdg : ‟ Gpdkogéïe hg gjbdg : ‟ Gpdkogéïe hg hkcbrb`ég he DZS `g sk`gdkzgéhkcbrb`ég he DZS `g sk`gdkzgéïe ‟ ΘDZSïe ‟ ΘDZS  ..............................................................................................?3?3Xgjbdg ? ‟ Oreak`ê`okgXgjbdg ? ‟ Oreak`ê`okg .....................................................................................................................?9 .....................................................................................................................?9
Xgjbdg 8 ‟ Hkab`oke`gab`te hb rgapgsXgjbdg 8 ‟ Hkab`oke`gab`te hb rgapgs  ........................................................................................29  ........................................................................................29
Xgjbdg 2 ‟ Hkab`oke`gab`te hb rgapgs pgrg sktugéòbs bxobpoke`gksXgjbdg 2 ‟ Hkab`oke`gab`te hb rgapgs pgrg sktugéòbs bxobpoke`gks  ......................................2= ......................................2=
Xgjbdg 3 ‟ Zbsuae hg sk`gdkzgéïe hes bqukpgab`tes bdbtreaboê`koes hb okroudgéïeXgjbdg 3 ‟ Zbsuae hg sk`gdkzgéïe hes bqukpgab`tes bdbtreaboê`koes hb okroudgéïe ....................33......33
Xgjbdg 9 ‟ @üabre aá`kae hb sg`ktçrkes gobssávbksXgjbdg 9 ‟ @üabre aá`kae hb sg`ktçrkes gobssávbks .....................................................................=? .....................................................................=?
Xgjbdg = ‟ Abkes hb Gobsskjkdkhghb pgrg tg`qub hb pksok`gXgjbdg = ‟ Abkes hb Gobsskjkdkhghb pgrg tg`qub hb pksok`g  .......................................................7?7 .......................................................7?7
xkkxkk
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
^rbcçoke^rbcçoke
 G  G Gsseokgéïe JrGsseokgéïe Jrgskdbkrg hb @egskdbkrg hb @erags Xëo`korags Xëo`kogs (GJ@X) ë e Cere @gs (GJ@X) ë e Cere @goke`gd hb @goke`gd hb @eragdkzgéïe. eragdkzgéïe. Gs @eragsGs @erags
Jrgskdbkrgs, oule oe`tbühe ë hb Jrgskdbkrgs, oule oe`tbühe ë hb rbspe`sgjkdrbspe`sgjkdkhghb hes Oeaktìs Jrgskdbkres (GJ@X/OJ), hes khghb hes Oeaktìs Jrgskdbkres (GJ@X/OJ), hes Erig`ksaesErig`ksaes
hb @eragdkzgéïe _bterkgd (GJ@X/E@_) b hgs Oeakssòbs hb Bstuhe Bspbokgks (GJ@X/OBB), sïehb @eragdkzgéïe _bterkgd (GJ@X/E@_) b hgs Oeakssòbs hb Bstuhe Bspbokgks (GJ@X/OBB), sïe
bdgjerghgs per Oeakssòbs hb Bstuhe (OB), ceraghgs pbdgs pgrtbs k`tbrbssghgs `e tbag ejlbte hgbdgjerghgs per Oeakssòbs hb Bstuhe (OB), ceraghgs pbdgs pgrtbs k`tbrbssghgs `e tbag ejlbte hg
`eragdkzgéïe.`eragdkzgéïe.
Es Heouab`tes Xëo`koes GJ@X sïe bdgjerghes oe`cerab gs rbirgs hg GJ@X Hkrbtkvg :.Es Heouab`tes Xëo`koes GJ@X sïe bdgjerghes oe`cerab gs rbirgs hg GJ@X Hkrbtkvg :.
 G  G GJ@X GJ@X omgag omgag g g gtb`éïe gtb`éïe pgrg pgrg qub, qub, gpbsgr gpbsgr hb hb tbr sktbr skhe he sedkoktghg sedkoktghg ag`kcbstgéïe ag`kcbstgéïe sejrb sejrb bvb`tugks bvb`tugks hkrbkteshkrbktes
hb pgtb`tbs hurg`tb g Oe`sudtg @goke`gd, bstbs pehba eoerrbr b hbvba sbr oeau`koghes î GJ@Xhb pgtb`tbs hurg`tb g Oe`sudtg @goke`gd, bstbs pehba eoerrbr b hbvba sbr oeau`koghes î GJ@X
g qugdqubr aeab`te (Dbk `¼ ;.:9;, hb 78 hb agke hb 7;;3).g qugdqubr aeab`te (Dbk `¼ ;.:9;, hb 78 hb agke hb 7;;3).
Es Heouab`tes Xëo`koes GJ@X, gsska oeae gs @erags K`tbr`goke`gks (K_E b KBO), sïe vedu`tçrkesEs Heouab`tes Xëo`koes GJ@X, gsska oeae gs @erags K`tbr`goke`gks (K_E b KBO), sïe vedu`tçrkes
b `ïe k`oduba rbquksktes oe`trgtugks, dbigks eu bstgtutçrkes. Es Heouab`tes Xëo`koes GJ@X `ïeb `ïe k`oduba rbquksktes oe`trgtugks, dbigks eu bstgtutçrkes. Es Heouab`tes Xëo`koes GJ@X `ïe
sujstktuba Dbks, Hborbtes eu Zbiudgab`tes, ges qugks es usuçrkes hbvba gtb`hbr, tb`he prbobhì`okgsujstktuba Dbks, Hborbtes eu Zbiudgab`tes, ges qugks es usuçrkes hbvba gtb`hbr, tb`he prbobhì`okg
sejrb qugdqubr Heouab`te Xëo`koe GJ@X.sejrb qugdqubr Heouab`te Xëo`koe GJ@X.
Zbssgdtg-sb qub es Heouab`tes Xëo`koes GJ@X pehba sbr ejlbte hb oktgéïe ba Zbiudgab`tesZbssgdtg-sb qub es Heouab`tes Xëo`koes GJ@X pehba sbr ejlbte hb oktgéïe ba Zbiudgab`tes
Xëo`koes. @bstbs ogses, es Xëo`koes. @bstbs ogses, es ÿriïes rbspe`sçvbks pbdes Zbiudgab`tes Xëo`koeÿriïes rbspe`sçvbks pbdes Zbiudgab`tes Xëo`koes pehba s pehba hbtbrak`gr gshbtbrak`gr gshgtgs pgrg bxkiì`okg hes rbquksktes hb qugksqubr Heouab`tes Xëo`koes GJ@X.hgtgs pgrg bxkiì`okg hes rbquksktes hb qugksqubr Heouab`tes Xëo`koes GJ@X.
 G  G GJ@X GJ@X @JZ @JZ ;>2> ;>2> cek cek bdgjerghg bdgjerghg ̀ e `e Oeaktì Oeaktì Jrgskdbkre Jrgskdbkre hb hb GobsskjkdkhGobsskjkdkhghb ghb (GJ@X/OJ->8>)(GJ@X/OJ->8>), , pbdg pbdg OeakssïeOeakssïe
hb Bstuhe hb Gobsskjkdkhghb ba Bhkogéòbs (OB->8>>>.>>7). E ^relbte okroudeu ba Oe`sudtghb Bstuhe hb Gobsskjkdkhghb ba Bhkogéòbs (OB->8>>>.>>7). E ^relbte okroudeu ba Oe`sudtg
@goke`gd oe`cerab Bhktgd `¼ >=, hb :>.>=.:>7: g 7=.7>.:>7:. E ^relbte hb Bab`hg 7 okroudeu ba@goke`gd oe`cerab Bhktgd `¼ >=, hb :>.>=.:>7: g 7=.7>.:>7:. E ^relbte hb Bab`hg 7 okroudeu ba
Oe`sudtg @goke`gd oe`cerab Bhktgd `¼ 77, hb :7.77.:>79 g :7.>7.:>7=.Oe`sudtg @goke`gd oe`cerab Bhktgd `¼ 77, hb :7.77.:>79 g :7.>7.:>7=.
 G GJ@X @JZ  G GJ@X @JZ ;>2>:> bqukvgdb ;>2>:> bqukvgdb ge ge oe`lu`te GJ@X @JZ oe`lu`te GJ@X @JZ ;>2>72 b ;>2>72 b Bab`hg 7, Bab`hg 7, hb hb >?.>=.:>:>,>?.>=.:>:>,
qub og`obdg b sujstktuk g GJ@X @JZ ;>2>72.qub og`obdg b sujstktuk g GJ@X @JZ ;>2>72.
E Bsoepe ba k`idìs hbstg E Bsoepe ba k`idìs hbstg @erag Jrgskdbkrg ë e sbiuk`tb2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Zbskhb`tkgd audtkcgakdy jukdhk`is, oe`heak`kuas g`h meusk`i `bbh te jb goobsskjdb k` tmbkr oeaae`Zbskhb`tkgd audtkcgakdy jukdhk`is, oe`heak`kuas g`h meusk`i `bbh te jb goobsskjdb k` tmbkr oeaae`
grbgs. Goobsskjdb gute`eaegrbgs. Goobsskjdb gute`eaeus u`kts ̀ bbh us u`kts ̀ bbh te jb te jb deogtbh e` goobsskjdb reutbs.deogtbh e` goobsskjdb reutbs.
@EXB @EXB Gdd Gdd spgobs, jukdhk`is, spgobs, jukdhk`is, urjg` urjg` cur`kturb g`h cur`kturb g`h bqukpab`t bqukpab`t hbski`bh, hbski`bh, oe`struotoe`struotbh, bh, gssbajdbh er gssbajdbh er hbpdeybh,hbpdeybh,
gs wbdd gs gs wbdd gs rb`evgtke`s g`h bxpg`skerb`evgtke`s g`h bxpg`ske`s ec jukdhk`is g`h urjg` cgokdktkbs, agtom tmb `s ec jukdhk`is g`h urjg` cgokdktkbs,agtom tmb prevkske`s ec tmks stg`hgrhsprevkske`s ec tmks stg`hgrhs
te jb te jb oe`skhbrbh goobsskjdb.oe`skhbrbh goobsskjdb.
xkvxkv
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Gobsskjkdkhghb g bhkogéòbs, aejkdkçrke, bspgées b Gobsskjkdkhghb g bhkogéòbs, aejkdkçrke, bspgées b bqukpgab`tesbqukpgab`tes
urjg`esurjg`es
77 BsoepeBsoepe
Bstg @erag bstgjbdbob orktërkes b pgrêabtres tëo`koes g sbrba ejsbrvghes qug`te ge prelbte,Bstg @erag bstgjbdbob orktërkes b pgrêabtres tëo`koes g sbrba ejsbrvghes qug`te ge prelbte,
oe`struéïe, k`stgdgéïe b ghgptgéïe he abke urjg`e b rurgd, b hb bhkogéòbs îs oe`hkéòbs hboe`struéïe, k`stgdgéïe b ghgptgéïe he abke urjg`e b rurgd, b hb bhkogéòbs îs oe`hkéòbs hb
gobsskjkdkhghb.gobsskjkdkhghb.
@e bstgjbdbokab`te hbssbs orktërkes b pgrêabtres tëo`koes cerga oe`skhbrghgs hkvbrsgs oe`hkéòbs@e bstgjbdbokab`te hbssbs orktërkes b pgrêabtres tëo`koes cerga oe`skhbrghgs hkvbrsgs oe`hkéòbs
hb aejkdkhghb b hb pbrobpéïe he gajkb`tb, oea eu sba g gluhg hb gpgrbdmes bspboáoes, oeaehb aejkdkhghb b hb pbrobpéïe he gajkb`tb, oea eu sba g gluhg hb gpgrbdmes bspboáoes, oeae
prÿtbsbs, gpgrbdmes hb gpeke, oghbkrgs hb rehgs, jb`igdgs hb rgstrbgab`te, skstbags gsskstkvesprÿtbsbs, gpgrbdmes hb gpeke, oghbkrgs hb rehgs, jb`igdgs hb rgstrbgab`te, skstbags gsskstkves
hb guhkéïe eu qugdqubr eutre qub vb`mg g oeapdbab`tgr `bobsskhghbs k`hkvkhugks.hb guhkéïe eu qugdqubr eutre qub vb`mg g oeapdbab`tgr `bobsskhghbs k`hkvkhugks.
Bstg @erag vksg preperoke`gr g utkdkzgéïe hb ag`bkrg gutø`eag, k`hbpb`hb`tb b sbiurg he gajkb`tb,Bstg @erag vksg preperoke`gr g utkdkzgéïe hb ag`bkrg gutø`eag, k`hbpb`hb`tb b sbiurg he gajkb`tb,
bhkogéòbs, aejkdkçrke, bqukpgab`tes urjg`es b bdbab`tes î agker qug`tkhghb pessávbd hb pbssegs,bhkogéòbs, aejkdkçrke, bqukpgab`tes urjg`es b bdbab`tes î agker qug`tkhghb pessávbd hb pbssegs,
k`hbpb`hb`tbab`tb hb khghb, bstgturg eu dkaktgéïe hb aejkdkhghb eu pbrobpéïe.k`hbpb`hb`tbab`tb hb khghb, bstgturg eu dkaktgéïe hb aejkdkhghb eu pbrobpéïe.
 Gs çrbgs  Gs çrbgs tëo`kogs hb sbrvkée tëo`kogs hb sbrvkée eu hb eu hb gobsse rbstrkte, oeae gobsse rbstrkte, oeae ogsgs hb ogsgs hb açquk`gs, jgrrkdbtbs, pgssgibaaçquk`gs, jgrrkdbtbs, pgssgibahb use tëo`koe, b hb use tëo`koe, b eutres skakdgrbs, `ïe prboksga sbr gobssávbks.eutres skakdgrbs, `ïe prboksga sbr gobssávbks.
 Gs  Gs bhkogéòbs bhkogéòbs rbskhb`okgkrbskhb`okgks s audtkcgakdkgrbaudtkcgakdkgrbs, s, oe`heaá`kes oe`heaá`kes b b oe`lu`tes oe`lu`tes mgjktgoke`gmgjktgoke`gks ks `bobssktga `bobssktga sbrsbr
gobssávbks ba sugs çrbgs hb gobssávbks ba sugs çrbgs hb use oeaua. Gs u`khghbs gutø`eags gobssávbkuse oeaua. Gs u`khghbs gutø`eags gobssávbks sïe deogdkzghgs ba retgs sïe deogdkzghgs ba retg
gobssávbd.gobssávbd.
@EXG @EXG ^grg ^grg sbrba sbrba oe`skhbrghes oe`skhbrghes gobssávbks, gobssávbks, tehes tehes es es bspgées, bspgées, bhkogéòbs, bhkogéòbs, aejkdkçrkes aejkdkçrkes b b bqukpgab`tesbqukpgab`tes
urjg`es qub vkbrba g sbr prelbtghes, oe`struáhes, ae`tghes eu kapdg`tghes, jba oeae gs rbceragsurjg`es qub vkbrba g sbr prelbtghes, oe`struáhes, ae`tghes eu kapdg`tghes, jba oeae gs rbcerags
b gapdkgéòbs hb bhkogéòbs b bqukpgab`tes urjg`es, gtb`hba ge hkspeste `bstg @erag.b gapdkgéòbs hb bhkogéòbs b bqukpgab`tes urjg`es, gtb`hba ge hkspeste `bstg @erag.
:: Zbcbrì`okgs `eragtkvgsZbcbrì`okgs `eragtkvgs
Es heouab`tes rbdgoke`ghes g sbiukr sïe k`hkspb`sçvbks î gpdkogéïe hbstb heouab`te. ^grg rbcb-Es heouab`tes rbdgoke`ghes g sbiukr sïe k`hkspb`sçvbks î gpdkogéïe hbstb heouab`te. ^grg rbcb-
rì`okgs hgtghgs, gpdkoga-sb seab`tb gs bhkéòbs oktghgs. ^grg rbcbrì`okgs `ïe hgtghgs, gpdkoga-sbrì`okgs hgtghgs, gpdkoga-sb seab`tb gs bhkéòbs oktghgs. ^grg rbcbrì`okgs `ïe hgtghgs, gpdkoga-sb
gs bhkéòbs agks rbob`tbs he rbcbrkhe heouab`te (k`oduk`he bab`hgs).gs bhkéòbs agks rbob`tbs he rbcbrkhe heouab`te (k`oduk`he bab`hgs).
 GJ@X @JZ 2 GJ@X @JZ 287>,87>, K`stgdgéòbs bdëtrkogs hb jgkxg tb`sïeK`stgdgéòbs bdëtrkogs hb jgkxg tb`sïe
 GJ@X @JZ ; GJ@X @JZ ;>99,>99, _gáhgs hb babriì`okg ba _gáhgs hb babriì`okg ba bhkcáokesbhkcáokes
 GJ@X @JZ 7 GJ@X @JZ 7>72:,>72:, @ávbks hb  @ávbks hb ruáhe pgrg oe`certe goüstkoe ‚ ^reobhkab`teruáhe pgrg oe`certe goüstkoe ‚ ^reobhkab`te
 GJ@X  GJ@X @JZ @JZ 7>:=?,7>:=?, Zbvbstkab`tes bdbtredátkoeZbvbstkab`tes bdbtredátkoes hb s hb abtgks b pdçstkoes sg`ktçrkes ‚ abtgks b pdçstkoes sg`ktçrkes ‚ Zbquksktes b aëtehesZbquksktes b aëtehes
hb b`sgkehb b`sgke
 GJ@X @JZ 7 GJ@X @JZ 7>??;,>??;, ^ksok`gs ‟ ̂ relbte, bxbouéïe b ^ksok`gs ‟ ̂ relbte, bxbouéïe b ag`utb`éïeag`utb`éïe
 GJ@X @JZ 7 GJ@X @JZ 7>=;=,>=;=, _kstbag hb kduak`géïe hb babriì`okg_kstbag hb kduak`géïe hb babriì`okg
 GJ@X @JZ 7 GJ@X @JZ 77>>?,7>>?, Xk`tgs ‚ Hbtbrak`géïe hg ghbrì`okgXk`tgs ‚ Hbtbrak`géïe hg ghbrì`okg
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>@EZAG JZG_KDBKZG@EZAG JZG_KDBKZG
77© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
 GJ@X @JZ 7 GJ@X @JZ 779=2,79=2, Jgrrg g`tkpê`koe ‚ ZbquksktesJgrrg g`tkpê`koe ‚ Zbquksktes
 GJ@X @JZ 7 GJ@X @JZ 7?8?8 (tehgs gs p?8?8 (tehgs gs pgrtbs),grtbs), _k`gdkzgéïe hb sbiurg`ég oe`trg k`oì`hke b pê`koe_k`gdkzgéïe hb sbiurg`ég oe`trg k`oì`hke b pê`koe
 GJ@X  GJ@X @JZ @JZ 7?97?,7?97?, K`stgdgéòbs mkhrçudkogs prbhkgks ‚ Gpgrbdmes guteaçtkoes goke`ghes abog`kog K`stgdgéòbs mkhrçudkogs prbhkgks ‚ Gpgrbdmes guteaçtkoes goke`ghes abog`kog--
ab`tb b oea okode ab`tb b oea okode hb cbomgab`te guteaçtkoe ‚ Zbquksktes b aëtehes hb b`sgkehb cbomgab`te guteaçtkoe ‚ Zbquksktes b aëtehes hb b`sgke
 GJ@X @JZ 7 GJ@X @JZ 7897=,897=, Iugrhg-oerpeIugrhg-oerpes s pgrg bhkogéïepgrg bhkogéïe
 GJ@X @JZ 7 GJ@X @JZ 72>;9 (tehgs gs p2>;9 (tehgs gs pgrtbs),grtbs), Gpgrbdme sg Gpgrbdme sg`ktçrke hb agtbr`ktçrke hb agtbrkgd obrêakoekgd obrêakoe
 GJ@X @JZ 7 GJ@X @JZ 72:2>,2:2>, Gobsskjkdkhg Gobsskjkdkhghb ba ogkxg hb hb ba ogkxg hb gute-gtb`hkabgute-gtb`hkab`te jg`oçrke`te jg`oçrke
 GJ@X @JZ 7 GJ@X @JZ 722;;,22;;, Gobsskjkdkhg Gobsskjkdkhghb ‚ Oeau`kohb ‚ Oeau`kogéïe `g prbstgégéïe `g prbstgéïe hb sbrvkéesïe hb sbrvkées
 GJ@X @JZ 732? GJ@X @JZ 732?9,9, Gobsskjkdkhg Gobsskjkdkhghb ‟ _k`gdkzgéïe tçtkd `e pkhb ‟ _k`gdkzgéïe tçtkd `e pkse ‟ Hkrbtrkzbs pgrg bdgjese ‟ Hkrbtrkzbs pgrg bdgjergéïe hb prelbtesrgéïe hb prelbtes
b k`stgdgéïeb k`stgdgéïe
 GJ@X  GJ@X @JZ @JZ K_E K_E ;?=3 ;?=3 (tehgs (tehgs gs gs pgrtbs),pgrtbs), ^dgtgcerags hb bdbvgéïe aeterkzghgs pgrg pbssegs oea^dgtgcerags hb bdbvgéïe aeterkzghgs pgrg pbssegs oea
aejkdkhghb rbhuzkhg ‚ Zbquksktes pgrg sbiurg`ég, hkab`sòbs b epbrgéïeaejkdkhghb rbhuzkhg ‚ Zbquksktes pgrg sbiurg`ég, hkab`sòbs b epbrgéïe
 GJ@X @JZ @A ?7?, GJ@X @JZ @A ?7?, Bdbvgherbs hb pgssgibkres ‚ Zbquksktes hb sbiurg`ég pgrg oe`struéïe b k`stgBdbvgherbs hb pgssgibkres ‚ Zbquksktes hb sbiurg`ég pgrg oe`struéïe b k`stg--
dgéïe ‚ Zbquksktes pgrtkoudgrbs pgrg g dgéïe ‚ Zbquksktes pgrtkoudgrbs pgrg g gobsskjkdkhgobsskjkdkhghb hgs pbssegs, k`oduk`he pbssegs oea ghb hgs pbssegs, k`oduk`he pbssegs oea hbokì`okghbokì`okg
 GJ@X @JZ KBO  GJ@X @JZ KBO 3>2:;,3>2:;, Irgus hb pretbéïe Irgus hb pretbéïe pgrg k`vÿduores hb bqukpgab`tes bdëtrkoes (oÿhkie K^)pgrg k`vÿduores hb bqukpgab`tes bdëtrkoes (oÿhkie K^)
 G_XA O3>;->9, G_XA O3>;->9, Abgsurbab`t ec dkimt rbbotg`ob vgdub g`h sagdd oeder hkccbrb`obs jbtwbb` pkbobsAbgsurbab`t ec dkimt rbbotg`ob vgdub g`h sagdd oeder hkccbrb`obs jbtwbb` pkbobs
ec obrgako tkdbec obrgako tkdb
?? XXbraes, hb`kéòbs b braes, hb`kéòbs b gjrbvkgturgsgjrbvkgturgs
^grg es bcbktes ^grg es bcbktes hbstb heouab`te, gpdkoga-sb es sbiuk`tbs tbraes, hbstb heouab`te, gpdkoga-sb es sbiuk`tbs tbraes, hb`kéòbs b gjrbvkgturgs.hb`kéòbs b gjrbvkgturgs.
?.7?.7 Xbraes b hb`kéòbsXbraes b hb`kéòbs
?.7.7?.7.7
gobsskjkdkhghbgobsskjkdkhghb
pesskjkdkhghb b oe`hkéïe hb gdog`ob, pbrobpéïe b b`tb`hkab`te pgrg utkdkzgéïe, oea sbiurg`ég bpesskjkdkhghb b oe`hkéïe hb gdog`ob, pbrobpéïe b b`tb`hkab`te pgrg utkdkzgéïe, oea sbiurg`ég b
gute`eakg, hb bspgées, aejkdkçrkes, bqukpgab`tes urjg`es,bhkogéòbs, trg`spertbs, k`ceragéïe bgute`eakg, hb bspgées, aejkdkçrkes, bqukpgab`tes urjg`es, bhkogéòbs, trg`spertbs, k`ceragéïe b
oeau`kogéïeoeau`kogéïe, k`oduskvb sbus , k`oduskvb sbus skstbags b tbo`edeikgs, jba oeae skstbags b tbo`edeikgs, jba oeae eutres sbrvkées b k`stgdgéòbs gjbrteseutres sbrvkées b k`stgdgéòbs gjbrtes
ge püjdkoe, hb use püjdkoe eu prkvghe hb use oedbtkve, tg`te ̀ g ge püjdkoe, hb use püjdkoe eu prkvghe hb use oedbtkve, tg`te ̀ g ze`g urjg`g oeae ̀ g rurgd, per pbssegze`g urjg`g oeae ̀ g rurgd, per pbsseg
oea hbokì`okg eu aejkdkhghb rbhuzkhgoea hbokì`okg eu aejkdkhghb rbhuzkhg
?.7.:?.7.:
gobssávbdgobssávbd
bspgées, aejkdkçrkes, bqukpgab`tes urjg`es, bhkogéòbs, trg`spertbs, k`ceragéïe b oeau`kogéïe,bspgées, aejkdkçrkes, bqukpgab`tes urjg`es, bhkogéòbs, trg`spertbs, k`ceragéïe b oeau`kogéïe,
k`oduskvb sbus skstbags b tbo`edeikgs eu bdbab`te qub pessg sbr gdog`éghe, goke`ghe, utkdkzghek`oduskvb sbus skstbags b tbo`edeikgs eu bdbab`te qub pessg sbr gdog`éghe, goke`ghe, utkdkzghe
b vkvb`okghe per qugdqubr pbssegb vkvb`okghe per qugdqubr pbsseg
?.7.??.7.?
ghgptçvbdghgptçvbd
bspgée, bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te oulgs ogrgotbrástkogs pessga sbrbspgée, bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te oulgs ogrgotbrástkogs pessga sbr
gdtbrghgs pgrg qub sb ter`b gobssávbdgdtbrghgs pgrg qub sb ter`b gobssávbd
::
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
?.7.8?.7.8
ghgptgheghgptghe
bspgée, bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te oulgs ogrgotbrástkogs erkik`gks cergabspgée, bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te oulgs ogrgotbrástkogs erkik`gks cerga
gdtbrghgs pestbrkerab`tb pgrg sbrba gdtbrghgs pestbrkerab`tb pgrg sbrba gobssávbksgobssávbks
?.7.2?.7.2
ghbqugheghbqughe
bspgée, bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te bspgée, bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te oulgs ogrgotbrástkogs cerga erkik`gd-oulgs ogrgotbrástkogs cerga erkik`gd-
ab`tb pdg`blghgs pgrg sbrba gobssávbksab`tb pdg`blghgs pgrg sbrba gobssávbks
?.7.3?.7.3
gluhg tëo`koggluhg tëo`kog
prehutes, bqukpgab`tes, hkspesktkves, rbourses, abtehedeikgs, bstrgtëikgs, prçtkogs b sbrvkéesprehutes, bqukpgab`tes, hkspesktkves, rbourses, abtehedeikgs, bstrgtëikgs, prçtkogs b sbrvkées
qub ejlbtkvba preaevbr g cu`oke`gdkhghb, rbdgoke`ghg î gtkvkhghb b î pgrtkokpgéïe hg pbsseg oeaqub ejlbtkvba preaevbr g cu`oke`gdkhghb, rbdgoke`ghg î gtkvkhghb b î pgrtkokpgéïe hg pbsseg oea
hbokì`okg eu aejkdkhghb rbhuzkhg, vksg`he g sug gute`eakg, k`hbpb`hì`okg, qugdkhghb hb vkhg bhbokì`okg eu aejkdkhghb rbhuzkhg, vksg`he g sug gute`eakg, k`hbpb`hì`okg, qugdkhghb hb vkhg b
k`odusïe seokgdk`odusïe seokgd
@EXG @EXG Bssb Bssb tbrae tbrae tgajëa tgajëa pehb pehb sbr sbr hb`eak`ghe hb`eak`ghe —tbo`edeikg —tbo`edeikg gsskstkvg‑.gsskstkvg‑.
?.7.9?.7.9
çrbg hb gprexkagéïeçrbg hb gprexkagéïe
bspgée sba ejstçoudes, hbstk`ghe g igrg`tkr ag`ejrg, hbsdeogab`te b gprexkagéïe hb tehgsbspgée sba ejstçoudes, hbstk`ghe g igrg`tkr ag`ejrg, hbsdeogab`te b gprexkagéïe hb tehgs
gs pbssegs, pgrg utkdkzgéïe hb aejkdkçrke eu bdbab`te oea gute`eakg b sbiurg`éggs pbssegs, pgrg utkdkzgéïe hb aejkdkçrke eu bdbab`te oea gute`eakg b sbiurg`ég
?.7.=?.7.=
çrbg hb okroudgéïeçrbg hb okroudgéïe
bspgée dkvrb hb ejstçoudes, hbstk`ghe ge use hb tehgs bspgée dkvrb hb ejstçoudes, hbstk`ghe ge use hb tehgs gs pbssegsgs pbssegs
?.7.;?.7.;
çrbg hb hbsog`seçrbg hb hbsog`se
çrbg ghlgob`tb b k`tbrdkighg îs çrbgs hb okroudgéïe k`tbr`g eu bxtbr`g îs bhkogéòbs, hbstk`ghgçrbg ghlgob`tb b k`tbrdkighg îs çrbgs hb okroudgéïe k`tbr`g eu bxtbr`g îs bhkogéòbs, hbstk`ghg
g usuçrkes qub `bobssktba hb pgrghgs tbaperçrkgs pgrg pestbrker oe`tk`ugéïe he trglbteg usuçrkes qub `bobssktba hb pgrghgs tbaperçrkgs pgrg pestbrker oe`tk`ugéïe he trglbte
?.7.7>?.7.7>
çrbg hb rbcüike eu rbsigtbçrbg hb rbcüike eu rbsigtb
çrbg oea gobsse hkrbte pgrg uag sgáhg, çrbg oea gobsse hkrbte pgrg uag sgáhg, hbstk`ghg g ag`tbr ba sbiurg`ég pbssegs oea hbokì`okghbstk`ghg g ag`tbr ba sbiurg`ég pbssegs oea hbokì`okg
eu oea aejkdkhghb rbhuzkhg, b`qug`te giugrhga seoerre ba sktugéïe hb sk`kstreeu oea aejkdkhghb rbhuzkhg, b`qug`te giugrhga seoerre ba sktugéïe hb sk`kstre
?.7.77?.7.77
çrbg hb trg`scbrì`okgçrbg hb trg`scbrì`okg
bspgée dkvrb hb ejstçoudes, oerrbspe`hb`bspgée dkvrb hb ejstçoudes, oerrbspe`hb t̀b ̀ e aá`kae g tb ̀ e aá`kae g ua aÿhude hb rbcbrì`okg, g sbr utkdkzghe pgrgua aÿhude hb rbcbrì`okg, g sbr utkdkzghe pgrg
trg`scbrì`okg per pbsseg oea hbokì`okg eu aejkdkhghb rbhuzkhg, ejsbrvg`he gs çrbgs hb okroudgéïetrg`scbrì`okg per pbsseg oea hbokì`okg eu aejkdkhghb rbhuzkhg, ejsbrvg`he gs çrbgs hb okroudgéïe
b ag`ejrgb ag`ejrg
?.7.7:?.7.7:
jg`mbkrejg`mbkre
oøaehe qub hkspòb hb omuvbkre eu omuvbkre b jg`mbkrg, jgokg sg`ktçrkg, dgvgtÿrke, bspbdme b hbagksoøaehe qub hkspòb hb omuvbkre eu omuvbkre b jg`mbkrg, jgokg sg`ktçrkg, dgvgtÿrke, bspbdme b hbagks
gobssÿrkesgobssÿrkes
?.7.7??.7.7?
ogdéghgogdéghg
pgrtb hg vkg, `eragdab`tb sbirbighg b ba `ávbd hkcbrb`tb, `ïe hbstk`ghg î okroudgéïe hb vbáoudes,pgrtb hg vkg, `eragdab`tb sbirbighg b ba `ávbd hkcbrb`tb, `ïe hbstk`ghg î okroudgéïe hb vbáoudes,
rbsbrvghg ge trê`skte hb pbhbstrbs b, qug`he pessávbd, î kapdg`tgéïe hb aejkdkçrke, sk`gdkzgéïe,rbsbrvghg ge trê`skte hb pbhbstrbs b, qug`he pessávbd, î kapdg`tgéïe hb aejkdkçrke, sk`gdkzgéïe,
vbibtgéïe, pdgogs hb sk`gdkzgéïe b eutres `svbibtgéïe, pdgogs hb sk`gdkzgéïe b eutres `s
??
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
?.7.78?.7.78
ogdéghg rbjgkxghgogdéghg rbjgkxghg
rgapg oe`struáhg eu kapdg`tghg `g ogdéghg, hbstk`ghg g preaevbr g oe`oerhê`okg hb `ávbd b`trbrgapg oe`struáhg eu kapdg`tghg `g ogdéghg, hbstk`ghg g preaevbr g oe`oerhê`okg hb `ávbd b`trb
bstbs b e bstbs b e dbkte ogrreéçvbddbkte ogrreéçvbd
?.7.72?.7.72
oe`trgstboe`trgstb
hkcbrb`ég pbrobptávbd vksugd, tçtkd eu hkcbrb`ég pbrobptávbd vksugd, tçtkd eu se`ergse`erg
?.7.73?.7.73
hbsb`me u`kvbrsgdhbsb`me u`kvbrsgd
oe`obpéïe hb prehutes, gajkb`tbs, preirgags b sbrvkées g sbrba utkdkzghes per tehgs gs pbssegs,oe`obpéïe hb prehutes, gajkb`tbs, preirgags b sbrvkées g sbrba utkdkzghes per tehgs gs pbssegs,
sba ̀ bobsskhghb hb ghgptgéïe eu sba ̀ bobsskhghb hb ghgptgéïe eu prelbte bspboáoe, k`oduk`he es rbourses hb prelbte bspboáoe, k`oduk`he es rbourses hb tbo`edeikg gsskstkvgtbo`edeikg gsskstkvg
@EXG @EXG E E oe`obkte oe`obkte hb hb hbsb`me hbsb`me u`kvbrsgd u`kvbrsgd tba tba oeae oeae prbssupestes?.7.7;?.7.7;
cgkxg bdbvghgcgkxg bdbvghg
bdbvgéïe he `ávbd he dbkte ogrreéçvbd oeapeste hb çrbg pdg`g bdbvghg, sk`gdkzghg oea cgkxg pgrgbdbvgéïe he `ávbd he dbkte ogrreéçvbd oeapeste hb çrbg pdg`g bdbvghg, sk`gdkzghg oea cgkxg pgrg
trgvbsskg hb pbhbstrbs b rgapg hb trg`speskéïe pgrg vbáoudes, hbstk`ghg g `kvbdgr e dbkte ogrreéçvbdtrgvbsskg hb pbhbstrbs b rgapg hb trg`speskéïe pgrg vbáoudes, hbstk`ghg g `kvbdgr e dbkte ogrreéçvbd
îs ogdéghgs ba gajes es dghes hg vkgîs ogdéghgs ba gajes es dghes hg vkg
?.7.:>?.7.:>
cgkxg hb trgvbsskg hb pbhbstrbscgkxg hb trgvbsskg hb pbhbstrbs
sk`gdkzgéïe trg`svbrsgd ge dbkte ogrreéçvbd, hbstk`ghg g erhb`gr b k`hkogr es hbsdeogab`tes hessk`gdkzgéïe trg`svbrsgd ge dbkte ogrreéçvbd, hbstk`ghg g erhb`gr b k`hkogr es hbsdeogab`tes hes
pbhbstrbs pgrg g trgvbsskg hg vkgpbhbstrbs pgrg g trgvbsskg hg vkg
?.7.:7?.7.:7
cgterbs hb kapbhê`okgcgterbs hb kapbhê`okg
bdbab`tes eu oe`hkéòbs qub pessga k`tbrcbrkr `e uxe hb pbhbstrbs, oeae, per bxbapde, aejkdkçrkebdbab`tes eu oe`hkéòbs qub pessga k`tbrcbrkr `e uxe hb pbhbstrbs, oeae, per bxbapde, aejkdkçrke
urjg`e, b`trghgs hb bhkogéòbs lu`te ge gdk`mgab`te, vktrk`bs lu`te ge gdk`mgab`te, vbibtgéïe,urjg`e, b`trghgs hb bhkogéòbs lu`te ge gdk`mgab`te, vktrk`bs lu`te ge gdk`mgab`te, vbibtgéïe,
pestbs hb sk`gdkzgéïe, b`trb eutrespestbs hb sk`gdkzgéïe, b`trb eutres
?.7.::?.7.::
ceoe hb pbhbstrbsceoe hb pbhbstrbs
k`hkogéïe duak`esg hb pbrakssïe eu kapbhkab`te hb deoeaeéïe `g cgkxg gpreprkghgk`hkogéïe duak`esg hb pbrakssïe eu kapbhkab`te hb deoeaeéïe `g cgkxg gpreprkghg
?.7.:??.7.:?
iukg hb jgdkzgab`teiukg hb jgdkzgab`te
bdbab`te bhkoghe eu k`stgdghe lu`te ges dkaktbs dgtbrgks hgs supbrcáokbs hb pkse, hbstk`ghe g hb`krbdbab`te bhkoghe eu k`stgdghe lu`te ges dkaktbs dgtbrgks hgs supbrcáokbs hb pkse, hbstk`ghe g hb`kr
odgrgab`tb es dkaktbs hg çrbg hb okroudgéïe hb pbhbstrbsodgrgab`tb es dkaktbs hg çrbg hb okroudgéïe hb pbhbstrbs
88
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
?.7.:8?.7.:8
kaprgtkogjkdkhghbkaprgtkogjkdkhghb
oe`hkéïe eu oe`lu`te hb oe`hkéòbs cáskogs eu dbigks qub pessga kapbhkr g ghgptgéïe hb bhkogéòbs,oe`hkéïe eu oe`lu`te hb oe`hkéòbs cáskogs eu dbigks qub pessga kapbhkr g ghgptgéïe hb bhkogéòbs,
aejkdkçrke, bqukpgab`tes eu bdbab`tes î gobsskjkdkhghbaejkdkçrke, bqukpgab`tes eu bdbab`tes î gobsskjkdkhghb
?.7.:2?.7.:2
dk`mg-iukgdk`mg-iukg
qugdqubr bdbab`te `gturgd eu bhkoghe qub pessg sbr utkdkzghe oeae rbcbrì`okg hb erkb`tgéïequgdqubr bdbab`te `gturgd eu bhkoghe qub pessg sbr utkdkzghe oeae rbcbrì`okg hb erkb`tgéïe
hkrboke`gd per tehgs gs hkrboke`gd per tehgs gs pbssegs, bspbokgdab`pbssegs, bspbokgdab t̀b gs tb gs oea hbokì`okg vksugdoea hbokì`okg vksugd
?.7.:3?.7.:3
deogd hb rbu`kïedeogd hb rbu`kïe
bspgée k`tbr`e eu bxtbr`e qub goeaehb irupe hb pbssegs rbu`khgs pgrg gtkvkhghbs hb dgzbr, oudturgd,bspgée k`tbr`e eu bxtbr`e qub goeaehb irupe hb pbssegs rbu`khgs pgrg gtkvkhghbs hb dgzbr, oudturgd,
pedátkog, seokgd, bhuogoke`gd, rbdkikesg eu pgrg oe`suae hb pedátkog, seokgd, bhuogoke`gd, rbdkikesg eu pgrg oe`suae hb gdkab`tes b jbjkhgsgdkab`tes b jbjkhgs
?.7.:9?.7.:9
aejkdkçrke urjg`eaejkdkçrke urjg`e
oe`lu`te hb ejlbtes bxkstb`tbs `gs vkgs b `es bspgées püjdkoes, supbrpestes eu ghkoke`ghes gesoe`lu`te hb ejlbtes bxkstb`tbs `gs vkgs b `es bspgées püjdkoes, supbrpestes eu ghkoke`ghes ges
bdbab`tes hb urjg`kzgéïe eu hb bhkogéïe, hb cerag qub sug aehkogéïe eu sbu trgsdghe ̀ ïe prevequbbdbab`tes hb urjg`kzgéïe eu hb bhkogéïe, hb cerag qub sug aehkogéïe eu sbu trgsdghe ̀ ïe prevequb
gdtbrgéòbs sujstg`okgks ̀ bssbs bdbab`tes, oeae sbaçceres, pestbs hb sk`gdkzgéïe b skakdgrbs, tbrak`gksgdtbrgéòbs sujstg`okgks ̀ bssbs bdbab`tes, oeae sbaçceres, pestbs hb sk`gdkzgéïe b skakdgrbs, tbrak`gks
b pe`tes hb gobsse oedbtkve îs tbdboeau`kogéòbs, ce`tbs hb çiug, dkxbkrgs, tedhes, agrquksbs, jg`oes,b pe`tes hb gobsse oedbtkve îs tbdboeau`kogéòbs, ce`tbs hb çiug, dkxbkrgs, tedhes, agrquksbs, jg`oes,
qukesqubs b qugksqubr eutres hb qukesqubs b qugksqubr eutres hb `gturbzg g`çdeig`gturbzg g`çdeig
?.7.:=?.7.:=
pgssbkepgssbke
pgrtb hg ogdéghg eu hg pgrtb hg ogdéghg eu hg pkstg hb redgab`te, ̀ bstb üdtkae ogse sbpgrghg per pkstg hb redgab`te, ̀ bstb üdtkae ogse sbpgrghg per pk`turg eu bdbab`te cáskoe,pk`turg eu bdbab`te cáskoe,
dkvrb hb k`tbrcbrì`okgs, hbstk`ghg î okroudgéïe bxoduskvg hb pbhbstrbs b, dkvrb hb k`tbrcbrì`okgs, hbstk`ghg î okroudgéïe bxoduskvg hb pbhbstrbs b, bxobpoke`gdbxobpoke`gdab`tb, hb okodkstgsab`tb, hb okodkstgs
?.7.:;?.7.:;
pkse tçtkdpkse tçtkd
pkse ogrgotbrkzghe per tbxturg b oer pkse ogrgotbrkzghe per tbxturg b oer oe`trgstg`tbs ba rbdgéïe ge pkse ghlgob`tb, hbstk`ghe g oe`stktukroe`trgstg`tbs ba rbdgéïe ge pkse ghlgob`tb, hbstk`ghe g oe`stktukr
gdbrtg eu dk`mg-iukg, sbrvk`he hb erkb`tgéïe, prk`okpgdab`tb, îs pbssegs oea hbokì`okg vksugdgdbrtg eu dk`mg-iukg, sbrvk`he hb erkb`tgéïe, prk`okpgdab`tb, îs pbssegs oea hbokì`okg vksugd
eu jgkxg vksïe. _ïe hb heks tkpes?.7.?>
rgapgrgapg
k`odk`géïe hg supbrcáokb hb pkse, de`iktuhk`gd ge sb`tkhe hb ogak`mgab`te, oea hbodkvkhghb kiugdk`odk`géïe hg supbrcáokb hb pkse, de`iktuhk`gd ge sb`tkhe hb ogak`mgab`te, oea hbodkvkhghb kiugd
eu supbrker g 2 %eu supbrker g 2 %
?.7.?7?.7.?7
rbceragrbcerag
k`tbrvb`éïe cáskog ba bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te, qub kapdkqub g aehk-k`tbrvb`éïe cáskog ba bhkogéïe, aejkdkçrke, bqukpgab`te urjg`e eu bdbab`te, qub kapdkqub g aehk-
ogéïe hb sugs ogéïe hb sugs ogrgotbrástkogs bstruturgks b cu`oke`gksogrgotbrástkogs bstruturgks b cu`oke`gks
?.7.?:?.7.?:
retg gobssávbdretg gobssávbd
trglbte oe`tá`ue, hbsejstruáhe b sk`gdkzghe, qub oe`botb es gajkb`tbs bxtbr`es eu k`tbr`estrglbte oe`tá`ue, hbsejstruáhe b sk`gdkzghe, qub oe`botb es gajkb`tbs bxtbr`es eu k`tbr`es
hb bspgées b bhkogéòbs, b qub pessg sbr utkdkzghe hb cerag gutø`eag b sbiurg per tehgs gshb bspgées b bhkogéòbs, b qub pessg sbr utkdkzghe hb cerag gutø`eag b sbiurg per tehgs gs
pbssegs, k`oduskvb gqubdgs oea hbokì`okg b aejkdkhghb rbhuzkhg. G retg gobssávbd pehb k`oerpergrpbssegs, k`oduskvb gqubdgs oea hbokì`okg b aejkdkhghb rbhuzkhg. G retg gobssávbd pehb k`oerpergr
bstgoke`gab`tes, ogdébstgoke`gab`tes, ogdéghgs rbjgkxghgs, cgkxgs hb trgvbsskg hb pbhbstrbs, pkses, oerrbherbs, bsoghgsghgs rbjgkxghgs, cgkxgs hb trgvbsskg hb pbhbstrbs, pkses, oerrbherbs, bsoghgs
b rgapgs, b`trb eutresb rgapgs, b`trb eutres
22
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
?.7.???.7.??
retg hb cuigretg hb cuig
trglbte oe`tá`ue, hbvkhgab`tb pretbikhe, oe`stktuáhe per trglbte oe`tá`ue, hbvkhgab`tb pretbikhe, oe`stktuáhe per pertgs, oerrbherbs, g`tboêagrgs, pgssgib`spertgs, oerrbherbs, g`tboêagrgs, pgssgib`s
bxtbr`gs, jgdoòbs, vbstájudes, bsoghgs, rgapgs eu eutres hkspesktkves hb sgáhg eu oeajk`géòbsbxtbr`gs, jgdoòbs, vbstájudes, bsoghgs, rgapgs eu eutres hkspesktkves hb sgáhg eu oeajk`géòbs
hbstbs, g sbr pbroerrkhe pbde usuçrke, ba ogse hbstbs, g sbr pbroerrkhe pbde usuçrke, ba ogse hb sk`kstre hb qugdqubr pe`te hg bhkogéïe, gtë gtk`ikrhb sk`kstre hb qugdqubr pe`te hg bhkogéïe, gtë gtk`ikr
uag çrbg sbiurguag çrbg sbiurg
?.7.?8?.7.?8
sg`ktçrkesg`ktçrke
oøaehe qub hkspòb hb jgokg sg`ktçrkg, dgvgtÿrke, bspbdme b hbagks gobssÿrkesoøaehe qub hkspòb hb jgokg sg`ktçrkg, dgvgtÿrke, bspbdme b hbagks gobssÿrkes
?.7.?2?.7.?2
sbrvkée gssksktkhesbrvkée gssksktkhe
gpeke pgrg guxkdkgr qugdqubr pbsseg oea hkoudhghb hb okroudgr `e gajkb`tb eu hb utkdkzgr gdiuagpeke pgrg guxkdkgr qugdqubr pbsseg oea hkoudhghb hb okroudgr `e gajkb`tb eu hb utkdkzgr gdiua
bqukpgab`tebqukpgab`te
?.7.?3?.7.?3
use oeauause oeaua
bspgées, sgdgs eu bdbab`tes, bxtbr`es eu k`tbr`es, hkspe`ávbks pgrg e use hb ua irupe bspboáoebspgées, sgdgs eu bdbab`tes, bxtbr`es eu k`tbr`es, hkspe`ávbks pgrge use hb ua irupe bspboáoe
hb pbssegs (per bxbapde, sgdgs ba bhkcáoke hb bsorktÿrkes, eoupghgs ibrgdab`tb per cu`oke`çrkes,hb pbssegs (per bxbapde, sgdgs ba bhkcáoke hb bsorktÿrkes, eoupghgs ibrgdab`tb per cu`oke`çrkes,
oedgjergheoedgjergherbs b rbs b bvb`tugks vksktg`tbs)bvb`tugks vksktg`tbs)
?.7.?9?.7.?9
use püjdkoeuse püjdkoe
bspgées, sgdgs eu bdbab`tes bxtbr`es eu k`tbr`es, hkspe`ávbks pgrg e püjdkoe ba bspgées, sgdgs eu bdbab`tes bxtbr`es eu k`tbr`es, hkspe`ávbks pgrg e püjdkoe ba ibrgd. E use püjdkoeibrgd. E use püjdkoe
pehb eoerrbr ba bhkogéòbs eu bqukpgab`tes hb preprkbhghb püjdkog eu prkvghgpehb eoerrbr ba bhkogéòbs eu bqukpgab`tes hb preprkbhghb püjdkog eu prkvghg
?.7.?=?.7.?=
use rbstrkteuse rbstrkte
bspgées, sgdgs eu bdbab`tes k`tbr`es eu bxtbr`es, bspgées, sgdgs eu bdbab`tes k`tbr`es eu bxtbr`es, hkspe`ávbks bstrktgab`hkspe`ávbks bstrktgab t̀b pgrg pbssegs guterkzghgstb pgrg pbssegs guterkzghgs
(per bxbapde, ogsgs hb açquk`gs, jgrrkdbtbs, pgssgiba hb use (per bxbapde, ogsgs hb açquk`gs, jgrrkdbtbs, pgssgiba hb use tëo`koe b eutres oea tëo`koe b eutres oea cu`éòbs skakdgrbs)cu`éòbs skakdgrbs)
?.7.?;?.7.?;
utkdkzgéïe goeapg`mghgutkdkzgéïe goeapg`mghg
use hb bqukpgab`te oea prbsb`ég hb pbssegd mgjkdktghe ba tehgs gs btgpgs he pbrourseuse hb bqukpgab`te oea prbsb`ég hb pbssegd mgjkdktghe ba tehgs gs btgpgs he pbrourse
?.7.8>?.7.8>
utkdkzgéïe gutø`eagutkdkzgéïe gutø`eag
use hb bqukpgab`te oea gute`eakg tetgd ba tehgs gs use hb bqukpgab`te oea gute`eakg tetgd ba tehgs gs btgpgs he pbroursebtgpgs he pbrourse
?.7.87?.7.87
vbstkçrkesvbstkçrkes
oøaehe pgrg g treog hb reupg, pehb`he sbr ba oe`lu`te oea jg`mbkres eu sg`ktçrkesoøaehe pgrg g treog hb reupg, pehb`he sbr ba oe`lu`te oea jg`mbkres eu sg`ktçrkes
@EXG @EXG Es Es tbraes tbraes jgrrbkrgs, jgrrbkrgs, pbsseg pbsseg oea oea hbokì`okg hbokì`okg b b pbsseg pbsseg oea oea aejkdkhghb aejkdkhghb rbhuzkhg rbhuzkhg bstïe bstïe hb`kheshb`khes
ba dbiksdgéïe vkib`tb.ba dbiksdgéïe vkib`tb.
?.:?.: GjrbvkgturgsGjrbvkgturgs
A.Z. ‟ aÿhude hb A.Z. ‟ aÿhude hb rbcbrì`okg6rbcbrì`okg6
^.O.Z. ‟ pbsseg ba oghbkrg hb rehgs6^.O.Z. ‟ pbsseg ba oghbkrg hb rehgs6
33
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
^.A.Z. ‟ pbsseg oea aejkdkhghb rbhuzkhg6^.A.Z. ‟ pbsseg oea aejkdkhghb rbhuzkhg6
^.E. ‟ pbsseg ejbsg6^.E. ‟ pbsseg ejbsg6
D.M. ‟ dk`mg he merkze`tb.D.M. ‟ dk`mg he merkze`tb.
88 ^grêabtres g`trepeaëtrkoes^grêabtres g`trepeaëtrkoes
^grg g hbtbrak`géïe hgs hkab`sòbs rbcbrb`okgks, cerga oe`skhbrghgs gs abhkhgs b`trb 2 % g ;2 %^grg g hbtbrak`géïe hgs hkab`sòbs rbcbrb`okgks, cerga oe`skhbrghgs gs abhkhgs b`trb 2 % g ;2 %
hg pepudgéïe jrgskdbkrg, eu sblg, es bxtrbaes oerrbspe`hb`tbs g audmbrbs hb jgkxg bstgturg b meab`shg pepudgéïe jrgskdbkrg, eu sblg, es bxtrbaes oerrbspe`hb`tbs g audmbrbs hb jgkxg bstgturg b meab`s
hb bstgturg bdbvghg.hb bstgturg bdbvghg.
8.78.7 ^bssegs ba pë^bssegs ba pë
 G Cki G Ckiurg 7 gprbsb`urg 7 gprbsb t̀g hkab`sòbs rbtg hkab`sòbs rbcbrb`okgks pgcbrb`okgks pgrg hbsdeogab`rg hbsdeogab t̀e hb pbssegs bte hb pbssegs ba pë.a pë.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>>,,992 2 >>,,;;> > >>,,;;>>
gg) ) RRaag g jjbb`̀iiggddgg jj) H) Huuggs s jjbb`̀iiggddggss oo) ) GG`̀hhgghheer r ooeea a rreehhggss
>>,,==2 2 >>,,9922
h) G`hgher ráikhe ‟ Skstgs cre`tgd b dgtbrgdh) G`hgher ráikhe ‟ Skstgs cre`tgd b dgtbrgd
>,;2>,;2
7,:>7,:>   7,:>  7,:>
b) Audbtgs ‟ Skstgs cre`tgd b dgtbrgdb) Audbtgs ‟ Skstgs cre`tgd b dgtbrgd
Ckiurg 7 ‟ Hkab`sòbs rbcbrb`okgks pgrg hbsdeogab`te hb pbssegs ba pëCkiurg 7 ‟ Hkab`sòbs rbcbrb`okgks pgrg hbsdeogab`te hb pbssegs ba pë (oe`tk`ug)(oe`tk`ug)
99
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>>,,;;> > >>,,;;>>
>,3>>,3>
        >        >
  ,  ,
        3        3
        >        >
cc) ) AAuuddbbttggs s ttkkppe e oogg`̀gghhbb`̀ssbb ii) ) GGppeekke e hhb b ttrrkkppëë mm) ) __bba a ÿÿrrttbbssbb
        >        >
  ,  ,
        3        3
        >        >
        :        :
  ,  ,
        7        7
        >        >
>,=>>,=>
>,7>>,7>
>,;>>,;>
>,3>>,3>
7,:>7,:>
 l) Oïe-iuk l) Oïe-iukggk) Jb`igdg de`ig - Skstgs dgtbrgd, cre`tgd b supbrker k) Jb`igdg de`ig - Skstgs dgtbrgd, cre`tgd b supbrker 
Ckiurg 7Ckiurg 7 (oe`odusïe)(oe`odusïe)
8.:8.: ^bssegs ba oghbkrg hb rehgs (^.O.Z.)^bssegs ba oghbkrg hb rehgs (^.O.Z.)
8.:.78.:.7 Oghbkrg hb rehgsOghbkrg hb rehgs
 G  G Ckiurg Ckiurg : : gprbsb`tg gprbsb`tg hkab`sòbs hkab`sòbs rbcbrb`okgks rbcbrb`okgks pgrg pgrg oghbkrgs oghbkrgs hb hb rehgs rehgs ag`ugks ag`ugks eu eu aeterkzghgs,aeterkzghgs,
sbasba soeetbr soeetbr  (rbjequb). G dgriurg aá`kag cre`tgd hgs oghbkrgs bspertkvgs eu ogajghgs ë hb 7,>> a. (rbjequb). G dgriurg aá`kag cre`tgd hgs oghbkrgs bspertkvgs eu ogajghgs ë hb 7,>> a.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,
   9   9
   7   7
  
  g  g
  
   >   >
 , ,
   9   9
   ?   ?
>,8>>,8>
g >,83g >,83
>,?>>,?>
g >,8>g >,8>
>,8:>,8:
g >,82g >,82
   >   >
 , ,
   ;   ;
   ?   ?
>,3> g >,9>>,3> g >,9> >,??>,?? >,;2 g 7,72>,;2 g 7,72
   >   >
 , ,
   8   8
   ;   ;
  
  g  g
  
   >   >
 , ,
   2   2
   ?   ?
   >   >
 , ,
   >   >
   9   9
7,2 oa7,2 oa
DgriurgDgriurg
hg rehghg rehg
>,:2>,:2
g) g) SkSkststg cg crere`t`tgd gd gjgjbrbrtgtg j) j) SSkskstg tg crcre`e t̀gtgd cd cbobomgmghghg o) o) SSkskstg tg dgdgtbtbrgrgdd
7,>>7,>>
h) Skstg cre`tgd ‟h) Skstg cre`tgd ‟
Oghbkrg ogajghgOghbkrg ogajghg
Ckiurg : ‟ Oghbkrg hb rehgs ag`ugd, aeterkzghg b bspertkvgCkiurg : ‟ Oghbkrg hb rehgs ag`ugd, aeterkzghg b bspertkvg
8.:.:8.:.: Aÿhude hb rbcbrì`okg (A.Z.)Aÿhude hb rbcbrì`okg (A.Z.)
Oe`skhbrg-sb e aÿhude hb rbcbrì`okg g prelbéïe hb >,=> a per 7,:> a `e pkse, eoupghg per uagOe`skhbrg-sb e aÿhude hb rbcbrì`okg g prelbéïe hb >,=> a per 7,:> a `e pkse, eoupghg per uagpbsseg utkdkzg`he oghbkrg hb rehgs aeterkzghgs eu `ïe, oe`cerab Ckiurg ?.pbsseg utkdkzg`he oghbkrg hb rehgs aeterkzghgs eu `ïe, oe`cerab Ckiurg ?.
==
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
7,:>7,:>
        >        >
  ,  ,
        =        =
        >        >
Ckiurg ? ‟ Hkab`sòbs he aÿhude hb rbcbrì`okg (A.Z.)Ckiurg ? ‟ Hkab`sòbs he aÿhude hb rbcbrì`okg (A.Z.)
8.?8.? Çrbg hb okroudgéïe b ag`ejrgÇrbg hb okroudgéïe b ag`ejrg
Es pgrêabtres gprbsb`tghes `bstg sujsbéïe tgajëa sb Es pgrêabtres gprbsb`tghes `bstg sujsbéïe tgajëa sb gpdkoga îs orkg`égs ba gpdkoga îs orkg`égs ba oghbkrgs hb rehgsoghbkrgs hb rehgs
k`cg`tks.k`cg`tks.
8.?.78.?.7 Dgriurg pgrg hbsdeogab`te ba dk`mg rbtg hb pbssegs ba oghbkrg hb rehgsDgriurg pgrg hbsdeogab`te ba dk`mg rbtg hb pbssegs ba oghbkrg hb rehgs
 G Ckiurg 8 aestrg hkab`sòbs rbcbrb`o G Ckiurg 8 aestrg hkab`sòbs rbcbrb`okgks pgrg hbsdeogab`te ba dk`mg rbtg hb pbssegs ba oghbkrgskgks pgrg hbsdeogab`te ba dk`mg rbtg hb pbssegs ba oghbkrgs
hb rehgs.hb rehgs.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,;>>,;>
g) Rag pbsseg ba oghbkrg hb rehgs ‟ Skstgs cre`tgd b supbrker g) Rag pbsseg ba oghbkrg hb rehgs ‟ Skstgs cre`tgd b supbrker 
7,:> g 7,2>7,:> g 7,2>
j) Ra pbhbstrb b uag j) Ra pbhbstrb b uag pbsseg ba oghbkrg hb rehgs ‟ Skstgs cre`tgd b supbrker pbsseg ba oghbkrg hb rehgs ‟ Skstgs cre`tgd b supbrker 
Ckiurg 8 ‟ Dgriurg pgrg hbsdeogab`te ba dk`mg rbtgCkiurg 8 ‟ Dgriurg pgrg hbsdeogab`te ba dk`mg rbtg (oe`tk`ug)(oe`tk`ug)
;;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
7,2> g 7,=>7,2> g 7,=>
o) Hugs pbssegs ba oghbkrg hb rehgs ‟ o) Hugs pbssegs ba oghbkrg hb rehgs ‟ Skstgs cre`tgd b supbrker Skstgs cre`tgd b supbrker 
Ckiurg 8Ckiurg 8 (oe`odusïe)(oe`odusïe)
8.?.:8.?.: Dgriurg pgrg trg`speskéïe hb ejstçoudes ksedghesDgriurg pgrg trg`speskéïe hb ejstçoudes ksedghesG Ckiurg  G Ckiurg 2 2 aestrg aestrg hkab`sòbs rbcbrb`okgks pgrg hkab`sòbs rbcbrb`okgks pgrg g g trg`speskéïe hb trg`speskéïe hb ejstçoudes ksedghes ejstçoudes ksedghes per per pbssegspbssegs
ba oghbkrgs hb rehgs.ba oghbkrgs hb rehgs.
 G dgriurg aá`kag `bobssçrkg pgrg g trg`speskéïe hb  G dgriurg aá`kag `bobssçrkg pgrg g trg`speskéïe hb ejstçoude ksedghe oea bxtb`sïe hb `e ejstçoude ksedghe oea bxtb`sïe hb `e açxkaeaçxkae
>,8> a hbvb sbr hb >,=> a, oe`cerab Ckiurg 2. Wug`he e ejstçoude ksedghe tkvbr uag bxtb`sïe gokag>,8> a hbvb sbr hb >,=> a, oe`cerab Ckiurg 2. Wug`he e ejstçoude ksedghe tkvbr uag bxtb`sïe gokag
hb >,8> a, g dgriurg aá`kag hbvb sbr hb >,;> a.hb >,8> a, g dgriurg aá`kag hbvb sbr hb >,;> a.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,   8   8
   >   >
  a  a
   ç   ç
  x  x
>,=> aá`.>,=> aá`.
>,=> aá`.>,=> aá`.
gg) ) SSkkssttg g ssuuppbbrrkkeerr jj) ) SSkkssttg g ccrree`̀ttggdd
Ckiurg 2 ‟ Xrg`speskéïe hb ejstçoudes ksedghesCkiurg 2 ‟ Xrg`speskéïe hb ejstçoudes ksedghes
8.?.?8.?.? Aejkdkçrkes `g retg gobssávbdAejkdkçrkes `g retg gobssávbd
Aejkdkçrkes oea gdturg b`trb >,3> a gtë :,7> a he pkse pehba rbprbsb`tgr rksoes pgrg pbssegs oeaAejkdkçrkes oea gdturg b`trb >,3> a gtë :,7> a he pkse pehba rbprbsb`tgr rksoes pgrg pbssegs oea
hbokì`okgs vksugks, ogse tb`mga sgdkì`okgs oea agks hb >,7> a hb precu`hkhghb.hbokì`okgs vksugks, ogse tb`mga sgdkì`okgs oea agks hb >,7> a hb precu`hkhghb.
Wug`he hg kapesskjkdkhghb hb ua aejkdkçrke sbr k`stgdghe cerg hg retg gobssávbd, bdb hbvb sbr prelbtgheWug`he hg kapesskjkdkhghb hb ua aejkdkçrke sbr k`stgdghe cerg hg retg gobssávbd, bdb hbvb sbr prelbtghe
oea hkcbrb`ég aá`kag ba vgder hb rbbxïe hg duz (DZS) hb ?> pe`tes, ba rbdgéïe ge pdg`e hb cu`he,oea hkcbrb`ég aá`kag ba vgder hb rbbxïe hg duz (DZS) hb ?> pe`tes, ba rbdgéïe ge pdg`e hb cu`he,
oe`cerab hb`khe ba 2.:.;.7.7, b sbr hbtbotçvbd oea jb`igdg de`ig eu gtb`hbr ge hbsorkte ba 2.8.3.?.oe`cerab hb`khe ba 2.:.;.7.7, b sbr hbtbotçvbd oea jb`igdg de`ig eu gtb`hbr ge hbsorkte ba 2.8.3.?.
 G  G Ckiurg 3 Ckiurg 3 gprbsb`tg gprbsb`tg pesskjkdkhgpesskjkdkhghbs qub hhbs qub hkspb`sga kspb`sga g k`stgdgéïg k`stgdgéïe hb sk`ge hb sk`gdkzgéïe tçtkdkzgéïe tçtkd b vksugd b vksugd hb gdbd hb gdbrtg.rtg.
7>7>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
77
:g:g
:j:j
       ≢       ≢
  
   >   >
 , ,
   3   3
   >   >
 ≢ ≢  >>,,77>>
  ≢  ≢   > >,, 7 7
 > >
   ≨   ≨
     >   >
 , ,
   3   3
   >   >
Dbib`hgDbib`hg
7 7 jerhg jerhg eu eu sgdkì`okg sgdkì`okg hbtbotçvbd hbtbotçvbd oea oea jb`igdg djb`igdg de`ig, ke`ig, k̀ stgdghg `g `stgdghg `g prelbéïe hb prelbéïe hb ua ua aejkdkçrke aejkdkçrke suspb`se, suspb`se, hbshbhbshbqub `ïe sblg `bobssçrkg g gprexkagéïe hb pbssegs ba oghbkrgs hb rehgsqub `ïe sblg `bobssçrkg g gprexkagéïe hb pbssegs ba oghbkrgs hb rehgs
:g :g k`stgdghg suspb`sg, k`stgdghg suspb`sg, g ab`es g ab`es hb >,3> hb >,3> a gokag a gokag he pkse he pkse eueu
:j :j pretbéïe pretbéïe dgtbrgd dgtbrgd k`stgdghg k`stgdghg hbshb hbshb e e pksepkse
Ckiurg 3 ‟ Aejkdkçrkes `g retg gobssávbdCkiurg 3 ‟ Aejkdkçrkes `g retg gobssávbd
8.?.88.?.8 Çrbg pgrg ag`ejrg hb oghbkrgs hb rehgs sba hbsdeogab`teÇrbg pgrg ag`ejrg hb oghbkrgs hb rehgs sba hbsdeogab`te
 Gs  Gs abhkhgs abhkhgs `bobssçrkgs `bobssçrkgs pgrg pgrg g g ag`ejrg ag`ejrg hb hb oghbkrg oghbkrg hb hb rehgs rehgs sba sba hbsdeogab`tehbsdeogab`te, , oe`ceraboe`cerab
g Ckiurg 9, sïe¾pgrg retgéïe hb ;>¾ 11 7,:> a 7,:> a ÙÙ 7,:> a6 7,:> a6
j)j) pgrg retgéïe hb 7=>¾pgrg retgéïe hb 7=>¾ 11 7,2> a 7,2> a ÙÙ 7,:> a6 7,:> a6
o) o) pgrg pgrg retgéïe retgéïe hb hb ?3>¾?3>¾ 11 oároude oea hkêabtre hb 7,2> a. oároude oea hkêabtre hb 7,2> a.
7777
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
gg) ) ZZeettggééïïe e hhb b ;;>>¾¾ jj) ) ZZeettggééïïe e hhb b 77==>>¾¾ oo) ) ZZeettggééïïe e hhb b ??33>>¾¾
Ckiurg 9 ‟ Çrbg pgrg ag`ejrg hb oghbkrg hb rehgs sba hbsdeogab`teCkiurg 9 ‟ Çrbg pgrg ag`ejrg hb oghbkrg hb rehgs sba hbsdeogab`te
8.?.28.?.2 Ag`ejrg hb oghbkrgs hb rehgs oea hbsdeogab`teAg`ejrg hb oghbkrgs hb rehgs oea hbsdeogab`te
 G Cki G Ckiurg = bxbapdkurg = bxbapdkog oe`hkéòbs og oe`hkéòbs pgrg ag`ejrg pgrg ag`ejrg hb oghbkrgs hb hb oghbkrgs hb rehgs oea hbsdrehgs oea hbsdeogab`te.eogab`te.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
g) Hbsdeogab`te hb ;>¾ ‟ Aá`kaeg) Hbsdeogab`te hb ;>¾ ‟ Aá`kae
   pgrg pgrg bhkckogéòbs bhkckogéòbs bxkstb`tbsbxkstb`tbs
>,;>>,;>
        :        :
  ,  ,
        >        >
        >        >
7,3>7,3>
        >        >
  ,  ,
        ;        ;
        >        >
j) Hbsdeogab`te aá`kae pgrg ;>¾j) Hbsdeogab`te aá`kae pgrg ;>¾
7,:>7,:>
        7        7
  ,  ,
        :        :
        >        >
        7        7
  ,  ,
        :        :
        >        >
7,:>7,:>
Ckiurg = ‟ Çrbg pgrg ag`ejrg hb oghbkrgs hb rehgs oea hbsdeogab`teCkiurg = ‟ Çrbg pgrg ag`ejrg hb oghbkrgs hb rehgs oea hbsdeogab`te (oe`tk`ug)(oe`tk`ug)
7:7:
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
h) Hbsdeogab`te oe`sboutkve hb ;>¾h) Hbsdeogab`te oe`sboutkve hb ;>¾
oea pbrourse k`tbrabhkçrke ‟ Ogse 7oea pbrourse k`tbrabhkçrke ‟ Ogse 7
>>,,;;>> xx ≢≢ 7 7,,::>> >>,,;;>>
        >        >
  ,  ,
        ;        ;
        >        >
o) Hbsdeogab`te rboeab`hçvbd pgrg ;>¾o) Hbsdeogab`te rboeab`hçvbd pgrg ;>¾
7,:>7,:>
        7        7
  ,  ,
        :        :
        >        >
        7        7
  ,  ,
        2        2
        >        >
7,2>7,2>
c) Hbsdeogab`te hb 7=>¾c) Hbsdeogab`te hb 7=>¾
7,;>7,;>
        7        7
  ,  ,        2        2
        >        >
b) Hbsdeogab`te oe`sboutkve hb ;>¾b) Hbsdeogab`te oe`sboutkve hb ;>¾
   oea oea pbrourse pbrourse k`tbrabhkçrke k`tbrabhkçrke ‟ ‟ Ogse Ogse ::
7,>27,>2
>,3>>,3> ≨≨ x 4 7,:> x 4 7,:>
7,>27,>2
        >        >
  ,  ,
        ;        ;
        >        >
Ckiurg =Ckiurg = (oe`odusïe)(oe`odusïe)
8.?.38.?.3 ^eskoke`gab`te hb oghbkrgs hb rehgs ba bspgées oe``ghes^eskoke`gab`te hb oghbkrgs hb rehgs ba bspgées oe``ghes
 G Ckiurg ;  G Ckiurg ; bxbapdkog oe`hkéòbs pgrg peskoke`gab`te hb oghbkrgs hb bxbapdkog oe`hkéòbs pgrg peskoke`gab`te hb oghbkrgs hb rehgs ba rehgs ba `komes eu bspgées`komes eu bspgées
oe``ghes.oe``ghes.
7?7?
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
gg) ) BBssppggéée e ooee`̀`̀gghhe e ppbbrrppbb`̀hhkkoouuddggrr jj) ) BBssppggéée e ooee`̀`̀gghhe e ppggrrggddbbddee
Ckiurg ; ‟ Bspgées pgrg oghbkrg hb rehgs ba çrbgs oe``ghgsCkiurg ; ‟ Bspgées pgrg oghbkrg hb rehgs ba çrbgs oe``ghgs
8.?.98.?.9 ^retbéïe oe`trg qubhg ge de`ie hgs çrbgs hb okroudgéïe^retbéïe oe`trg qubhg ge de`ie hgs çrbgs hb okroudgéïe
Hbvba sbr prbvkstgs pretbéòbs oe`trg qubhg Hbvba sbr prbvkstgs pretbéòbs oe`trg qubhg ba çrbgs hb ba çrbgs hb okroudgéïe dkaktghgs per supbrcáokbs dgtbrgks,okroudgéïe dkaktghgs per supbrcáokbs dgtbrgks,
pdg`gs eu k`odk`ghgs, oea hbodkvbpdg`gs eu k`odk`ghgs, oea hbodkvbs ba rbdgéïe ge pdg`e hb okroudgéïe b qub tb`mga g gdturg he hbs`ávbds ba rbdgéïe ge pdg`e hb okroudgéïe b qub tb`mga g gdturg he hbs`ávbd
kiugd eu gokag hb kiugd eu gokag hb >,7= a. Bxobtuga-sb deogks hb >,7= a. Bxobtuga-sb deogks hb bajgrqub b hbsbajgrqub hb trg`spertbs oedbtkves.bajgrqub b hbsbajgrqub hb trg`spertbs oedbtkves.
 Gs  Gs sujsbéòbs sujsbéòbs 8.?.9.7 8.?.9.7 g g 8.?.9.? 8.?.9.? b b gs gs Ckiurgs Ckiurgs 7>, 7>, 777, 7, 7: 7: rbspbotkvgab`rbspbotkvgab t̀b, tb, gprbsb`tga aehbdes gprbsb`tga aehbdes hbhb
abhkhgs hb pretbéïehb hb trgéïe trgéïe b b oeaprbssïeoeaprbssïe  ................................................................................:?:?
8.3.2 Bapu`mghurg8.3.2 Bapu`mghurg  ...................................................................................................................:8  ...................................................................................................................:8
8.3.3 8.3.3 Agég`btgs, Agég`btgs, jgrrgs jgrrgs g`tkpê`koe g`tkpê`koe b b puxgherbspuxgherbs ...................................................................:8 ...................................................................:8
8.3.9 8.3.9 Oe`tredbs Oe`tredbs (hkspesktkves (hkspesktkves hb hb oeag`he oeag`he eu eu goke`gab`te)goke`gab`te)  ...............................................:2  ...............................................:2
8.3.= 8.3.= Hkspesktkve Hkspesktkve pgrg pgrg trgvgab`te trgvgab`te hb hb pertgspertgs ..........................................................................:3 ..........................................................................:3
8.3.; 8.3.; Gdturg Gdturg pgrg pgrg oeag`hes oeag`hes b b oe`tredbsoe`tredbs  .................................................................................:3  .................................................................................:3
8.9 8.9 Gssb`tes Gssb`tes pgrg pgrg pbssegs pbssegs ejbsgsejbsgs ......................................................................................:3 ......................................................................................:3
8.= 8.= ^grêabtres ^grêabtres vksugksvksugks  ..........................................................................................................:9  ..........................................................................................................:9
8.=.7 8.=.7 Ê`iudes Ê`iudes hb hb gdog`ob gdog`ob vksugdvksugd  ..............................................................................................:9  ..............................................................................................:9
8.=.: 8.=.: Gpdkogéïe Gpdkogéïe hes hes ê`iudes ê`iudes hb hb gdog`ob gdog`ob vksugdvksugd  ............................................................................................................................................ :=:=
8.; 8.; ^grêabtre ^grêabtre guhktkveguhktkve ...........................................................................................................?7 ...........................................................................................................?7
2 2 K`ceragéïe K`ceragéïe b b sk`gdkzgéïesk`gdkzgéïe .................................................................................................?: .................................................................................................?:
2.7 K`ceragéïe2.7 K`ceragéïe  ........................................................................................................................?:  ........................................................................................................................?:
2.7.7 Ibrgd2.7.7 Ibrgd  ..................................................................................................................................?:  ..................................................................................................................................?:
2.7.: Xrg`sakssïe2.7.: Xrg`sakssïe ....................................................................................................................?:....................................................................................................................?:
kkkkkk
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
_uaçrke_uaçrke ^çik`g^çik`g
  
2.7.? 2.7.? ^rk`oápke ^rk`oápke hes hes heks heks sb`tkhessb`tkhes ...........................................................................................?:...........................................................................................?:
2.: _k`gdkzgéïe2.: _k`gdkzgéïe  ........................................................................................................................?: ........................................................................................................................?:
2.:.7 Ibrgd2.:.7 Ibrgd  ..................................................................................................................................?:  ..................................................................................................................................?:
2.:.: Odgsskogéïe2.:.: Odgsskogéïe  ....................................................................................................................?:  ....................................................................................................................?:
2.:.? Gapdktuhb2.:.? Gapdktuhb  ..........................................................................................................................?? ..........................................................................................................................??
2.:.8 Ogtbierkgs2.:.8 Ogtbierkgs  .........................................................................................................................?? .........................................................................................................................??
2.:.2 K`stgdgéïe2.:.2 K`stgdgéïe .........................................................................................................................??.........................................................................................................................??
2.:.3 Xkpes2.:.3 Xkpes  ..................................................................................................................................??  ..................................................................................................................................??
2.:.9 2.:.9 K`ceragéòbs K`ceragéòbs bssb`okgksbssb`okgks ...................................................................................................?8 ...................................................................................................?8
2.:.= Hkspeskéïe2.:.= Hkspeskéïe  ........................................................................................................................?8  ........................................................................................................................?8
2.:.; Dk`iugiba2.:.; Dk`iugiba  ........................................................................................................................?3  ........................................................................................................................?3
2.? _áajedes2.? _áajedes  ...........................................................................................................................8>  ...........................................................................................................................8>
2.?.7 Ibrgks2.?.7 Ibrgks  ................................................................................................................................8>  ................................................................................................................................8>
2.?.: 2.?.: _áajede _áajede k`tbr`goke`gd k`tbr`goke`gd hb hb gobsse gobsse ‟ ‟ _KG_KG..........................................................................87..........................................................................87
2.?.? 2.?.? _áajede _áajede k`tbr`goke`gd k`tbr`goke`gd hb hb pbssegs pbssegs oea oea hbokì`okg hbokì`okg vksugdvksugd ..........................................87 ..........................................87
2.?.8 2.?.8 _áajede _áajede k`tbr`goke`gd k`tbr`goke`gd hb hb pbssegs pbssegs8.?.9.78.?.9.7  G kapdg G kapdg`tgéïe hb agriba pdg`g deogdkz`tgéïe hb agriba pdg`g deogdkzghg ge dghe hg cgkxg hb okroudgéïe, oea pbde ab`esghg ge dghe hg cgkxg hb okroudgéïe, oea pbde ab`es
>,3> a hb dgriurg g`tbs he trbome ba hbs`ávbd. G cgkxg hb pretbéïe hbvb tbr pkse hkcbrb`okghe qug`te>,3> a hb dgriurg g`tbs he trbome ba hbs`ávbd. G cgkxg hb pretbéïe hbvb tbr pkse hkcbrb`okghe qug`te
ge oe`trgstb tçtkd b ge oe`trgstb tçtkd b vksugd hb `e aá`kae ?> vksugd hb `e aá`kae ?> pe`tes gcbrkhes pbde vgder hg duz rbbtkhg (DZS), oe`cerabpe`tes gcbrkhes pbde vgder hg duz rbbtkhg (DZS), oe`cerab
2.:.;.7.7, ba rbdgéïe ge pkse hg 2.:.;.7.7, ba rbdgéïe ge pkse hg çrbg hb okroudgéïe.çrbg hb okroudgéïe.
7878
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
Dbib`hgDbib`hg
7 7 pretbéïe pretbéïe dgtbrgd dgtbrgd ba ba `ávbd `ávbd oea oea `e `e aá`kae aá`kae >,3> >,3> a a hb hb dgriurgdgriurg
: : hbs`ávbd hbs`ávbd b`trb b`trb >,7= >,7= a a b b >,3> >,3> a a b b k`odk`géïe k`odk`géïe kiugd kiugd eu eu supbrker supbrker g g 7 ‟ ^retbéïe oe`trg qubhg ba çrbgs hb okroudgéïe oea kapdg`tgéïe hb agriba pdg`gCkiurg 7> ‟ ^retbéïe oe`trg qubhg ba çrbgs hb okroudgéïe oea kapdg`tgéïe hb agriba pdg`g
8.?.9.:8.?.9.:  G  G gheéïe gheéïe hb hb pretbéïe pretbéïe vbrtkogd vbrtkogd hb hb `e `e aá`kae aá`kae >,72 >,72 a a hb hb gdturg gdturg b b supbrcáokb supbrcáokb hb hb tepe tepe oeaoea
oe`trgstb vksugd hb ̀ e aá`kae 3> pe`tes gcbrkhes pbde vgder oe`trgstb vksugd hb ̀ e aá`kae 3> pe`tes gcbrkhes pbde vgder hg duz rbbtkhg (DZS), oe`cerab 2.:.;.7.7,hg duz rbbtkhg (DZS), oe`cerab 2.:.;.7.7,
ba rbdgéïe ge pkse hg çrbg hb okroudgéïe.ba rbdgéïe ge pkse hg çrbg hb okroudgéïe.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
Dbib`hgDbib`hg
77   pretbéïe dgtbrgd oea `e aá`kae >,72 a hb gdturg b supbrcáokb hb tepe oea oe`trgstb vksugdpretbéïe dgtbrgd oea `e aá`kae >,72 a hb gdturg b supbrcáokb hb tepe oea oe`trgstb vksugd
: : hbs`ávbd hbs`ávbd b`trb b`trb >,7= >,7= a a b b >,3> >,3> a a b b k`odk`géïe k`odk`géïe kiugd kiugd eu eu supbrker supbrker g g 7 3> pe`tes pe`tes ba ba rbdgéïe rbdgéïe ge ge pksepkse
Ckiurg 77 ‟ ^retbéïe oe`trg qubhg ba çrbgs hb okroudgéïe oea gheéïe hb pretbéïe vbrtkogdCkiurg 77 ‟ ^retbéïe oe`trg qubhg ba çrbgs hb okroudgéïe oea gheéïe hb pretbéïe vbrtkogd
8.?.9.?8.?.9.?  G k`s G k`stgdgétgdgéïe hb pretbéïe hb pretbéïe dgtbrgïe dgtbrgd oea ogrgotbd oea ogrgotbrástkorástkogs hb iugrhgs hb iugrhg oerpe ba çrbgg oerpe ba çrbgs hb okroudgs hb okroudgéïeéïe
bdbvghgs, rgapgs, tbrrgées sba vbhgéïe dgtbrgd qub bstblga hbdkaktghgs ba ua eu gajes es dghes perbdbvghgs, rgapgs, tbrrgées sba vbhgéïe dgtbrgd qub bstblga hbdkaktghgs ba ua eu gajes es dghes per
supbrcáokb qub sb k`odk`b pgrg jgkxe oea hbs`ávbd supbrker g >,3> supbrcáokb qub sb k`odk`b pgrg jgkxe oea hbs`ávbd supbrker g >,3> a b k`odk`géïe kiugd eu supbrker g 72>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  Dbib`hgDbib`hg
7 7 pretbéïe pretbéïe dgtbrgd dgtbrgd oea oea iugrhg iugrhg oerpeoerpe
::   hbs`ávbd supbrker g >,3> a b k`odk`géïe kiugd eu supbrker g 7,3> a b k`odk`géïe kiugd eu supbrker g 7._béòbs 9 g 7>.
8.8.28.8.2 ^grg g rbgdkzgéïe hg trg`scbrì`okg, hbvb sbr igrg`tkhe ua ê`iude hb gdog`ob qub pbraktg^grg g rbgdkzgéïe hg trg`scbrì`okg, hbvb sbr igrg`tkhe ua ê`iude hb gdog`ob qub pbraktg
g bxbouéïe ghbqughg hgs cerégs hb trgéïe b g bxbouéïe ghbqughg hgs cerégs hb trgéïe b oeaprbssïe (vbr 8.3.8).oeaprbssïe (vbr 8.3.8).
@EXG @EXG Hkvbrsgs Hkvbrsgs sktugéòbs sktugéòbs hb hb trg`scbrì`okg trg`scbrì`okg bstïe bstïe kdustrghgs kdustrghgs `gs `gs _béòbs _béòbs 9 9 g g 7>.7>.
8.28.2 Çrbg hb gprexkagéïeÇrbg hb gprexkagéïe
Hbvb sbr igrg`tkhe e peskoke`gab`te cre`tHbvb sbr igrg`tkhe e peskoke`gab`te cre`tgd eu dgtbrgd hg çrbg hb`khg pbde A.Z. ba gd eu dgtbrgd hg çrbg hb`khg pbde A.Z. ba rbdgéïe ge ejlbte,rbdgéïe ge ejlbte,
gvg`ég`he sej bstb b`trb >,:2 a b >,2> a, ba cu`éïe hg gtkvkhghb g sbr hbsb`vedvkhg (vbr 8.? b 8.3).gvg`ég`he sej bstb b`trb >,:2 a b >,2> a, ba cu`éïe hg gtkvkhghb g sbr hbsb`vedvkhg (vbr 8.? b 8.3).
@EXG @EXG Hkvbrsgs Hkvbrsgs sktugéòbs sktugéòbs hb hb gprexkagéïe gprexkagéïe bstïe bstïe kdustrghgs kdustrghgs `gs `gs _béòbs _béòbs 9 9 g g 7>.7>.
7373
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
8.38.3 Gdog`ob ag`ugdGdog`ob ag`ugd
8.3.78.3.7 Hkab`sòbs rbcbrb`okgks pgrg gdog`ob ag`ugdHkab`sòbs rbcbrb`okgks pgrg gdog`ob ag`ugd
 Gs  Gs Ckiurgs Ckiurgs 7? 7? g g 72 72 bxbapdkoga bxbapdkoga gs gs hkab`sòbs hkab`sòbs açxkags, açxkags, aá`kags aá`kags b b oe`certçvbks oe`certçvbks pgrg pgrg gdog`obgdog`ob
ag`ugd cre`tgd.ag`ugd cre`tgd.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
 8 8  2  2
  ¾  ¾
8     8     
2     2     
¾     ¾     
C7 1 >,:2C7 1 >,:2
   G   G
   7   7
  1  1
   >   >
 , ,   3   3
   2   2
  g  g
   >   >
 , ,   9   9
   2   2
   J   J
   7   7
  1  1
   >   >
 , ,   9   9
   :   :
  g  g
   >   >
 , ,   =   =   :   :
   O   O
   7   7
  1  1
   >   >
 , ,   ;   ;
   >   >
  g  g   7   7
 , ,   >   >
   >   >
   H   H
   7   7
  1  1
   7   7
 , ,   7   7
   2   2
  g  g
   7   7
 , ,   :   :
   2   2
   B   B
   7   7
  1  1
   7   7
 , ,   8   8
   >   >
  g  g
   7   7
 , ,   2   2   2   2
  g  g
   d   d  o  o
  g  g
  `  `
  o  o
  b  b
  a  a
   ç   ç
  x  x
 . .
  o  o
  e  e
  `  `
   c   c  e  e
  r  r   t   t   ç   ç
  v  v
  b  b
   d   d
I7 1 >,2> g >,22I7 1 >,2> g >,22
  Dbib`hgDbib`hg
 G7  G7 gdturg he ob`tre hg aïe bstb`hkhg ge de`ie he bkxe de`iktuhk`gd he oerpegdturg he ob`tre hg aïe bstb`hkhg ge de`ie he bkxe de`iktuhk`gd he oerpe
J7 J7 gdturg gdturg he he pkse pkse gtë gtë e e ob`tre ob`tre hg hg aïe, aïe, oea oea e e g`tbjrgée g`tbjrgée cerag`he cerag`he ê`iude ê`iude hb hb 82¾ 82¾ oea oea e e tre`oetre`oe
O7 O7 gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e g`tbjrgée g`tbjrgée ba ba ê`iude ê`iude hb hb ;>¾ ;>¾ oea oea e e tre`oetre`oe
H7 H7 gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe pgrgdbdgab`tb pgrgdbdgab`tb ge ge pksepkse
B7 B7 gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe cerag`he cerag`he 82¾ 82¾ oea oea e e pksepkse 11 gdog`ob açxkae oe`certçvbd gdog`ob açxkae oe`certçvbd
C7 C7 oeaprkab`te oeaprkab`te he he g`tbjrgée g`tbjrgée (he (he ob`tre ob`tre he he oetevbde oetevbde ge geob`tre ob`tre hg hg aïe)aïe)
I7 I7 oeaprkab`te oeaprkab`te he he jrgée jrgée `g `g merkze`tgd, merkze`tgd, he he eajre eajre ge ge ob`tre ob`tre hg hg aïeaïe
Ckiurg 7? ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg ba pëCkiurg 7? ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg ba pë
7979
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
    
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
3    3    
>    >    
¾     ¾     
?       ?       
>       >       
¾       ¾       
   G   G
   :   :
  1  1
   >   >
 , ,   2   2
   ?   ?
  g  g
   >   >
 , ,   3   3   ?   ?
   H   H
   :   :
  1  1
   >   >
 , ,   2   2
   >   >
  g  g
   >   >
 , ,   3   3
   >   >
   B   B
   :   :
  1  1
   >   >
 , ,   3   3
   2   2
  g  g
   >   >
 , ,   9   9
   2   2
   C   C
   :   :
  1  1
   >   >
 , ,   =   =
   >   >
  g  g
   7   7
 , ,   >   >
   >   >
   I   I
   :   :
  1  1
   7   7
 , ,   :   :
   >   >
  g  g
   d   d  o  o
  g  g
  `  `
  o  o
  b  b
  a  a
   ç   ç
  x  x
 . .
  o  o
  e  e
  `  `
   c   c  e  e  r  r
   t   t   ç   ç
  v  v
  b  b
   d   d
   M   M
   :   :
  1  1
   7   7
 , ,   ?   ?
   2   2
  g  g
   d   d  o  o
  g  g
  `  `
  o  o
  b  b
  a  a
   ç   ç
  x  x
 . .  b  b
  v  v
  b  b
  `  `
   t   t  u  u
  g  g
   d   d
   O   O
   :   :
  1  1
   >   >
 , ,   7   7
   =   =
  g  g
   >   >
 , ,   :   :
   3   3
   J   J
   :   :
  1  1
   >   >
 , ,   ?   ?
   =   =
  g  g
   >   >
 , ,   8   8
   ?   ?
   J   J
   :   :
  1  1
   >   >
 , ,   ?   ?
   =   =
  g  g
   >   >
 , ,   8   8
   ?   ?
K: 1 >,8: g >,27K: 1 >,8: g >,27
L: 1 >,2: g >,32L: 1 >,2: g >,32
Dbib`hgDbib`hg
 G:  G: gdturg he eajre gtë e gssb`tegdturg he eajre gtë e gssb`te
J: J: gdturg gdturg hg hg ogvkhghb ogvkhghb pestbrker pestbrker he he lebdme lebdme (pepdktbgd) (pepdktbgd) gtë gtë e e pksepkse
O: O: gdturg gdturg he he oetevbde oetevbde gtë gtë e e gssb`tegssb`te
H: H: gdturg gdturg hes hes lebdmes lebdmes gtë gtë e e pksepkse
B: B: gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e g`tbjrgée g`tbjrgée ba ba ê`iude ê`iude hb hb ;>¾ ;>¾ oea oea e e tre`oetre`oe
C: C: gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe pgrgdbdgab`tb pgrgdbdgab`tb ge ge pksepkse
I: I: gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe cerag`he cerag`he ?>¼ ?>¼ oea oea e e pksepkse 11 gdog`ob açxkae oe`certçvbd gdog`ob açxkae oe`certçvbd
M: M: gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe cerag`he cerag`he 3>¼ 3>¼ oea oea e e pksepkse 11 gdog`ob açxkae bvb`tugd gdog`ob açxkae bvb`tugd
K: K: precu`hkhghb precu`hkhghb hg hg `çhbig `çhbig î î pgrtb pgrtb pestbrker pestbrker he he lebdmelebdme
L: L: precu`hkhghb precu`hkhghb hg hg `çhbig `çhbig î î pgrtb pgrtb g`tbrker g`tbrker he he lebdmelebdme
Ckiurg 78 ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg sb`tghgCkiurg 78 ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg sb`tghg
7=7=
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
3    3    
>    >    
¾    ¾    
?       ?       
>       >       
¾       ¾       
D? 1 >,2> g >,22D? 1 >,2> g >,22
A? 1 >,:2A? 1 >,:2
@? 1 aá`. >,2> @? 1 aá`. >,2> rboeab`hçvrboeab`hçvbd >,3>bd >,3>
_upbrcáokb hb trgjgdme_upbrcáokb hb trgjgdme
   O   O
   ?   ?
  1  1
   >   >
 , ,   7   7
   2   2
  a  a
   á   á  `  `
 . .
   G   G
   ?   ?
  1  1
   >   >
 , ,   9   9
   2   2
  g  g
   >   >
 , ,   ;   ;
   >   >
   J   J
   ?   ?
  1  1
   >   >
 , ,   8   8
   >   >
  g  g
   >   >
 , ,   2   2
   2   2
EE? ? 1 1 >>,,22: : g g >>,,3322 ^̂? ? 1 1 >>,,??> > aaáá`̀..
   H   H
   ?   ?
  1  1
   >   >
 , ,   ?   ?
   >   >
  a  a
   á   á  `  `
 . .
   B   B
   ?   ?
  1  1
   >   >
 , ,   3   3
   >   >
  g  g
   >   >
 , ,   3   3
   =   =
   C   C
   ?   ?
  1  1
  a  a
   á   á  `  `
 . .
   >   >
 , ,   9   9
   ?   ?
   I   I
   ?   ?
  1  1
   >   >
 , ,   9   9
   2   2
  g  g
   >   >
 , ,   =   =
   2   2
   M   M
   ?   ?
  1  1
   7   7
 , ,   >   >
   >   >
  g  g
   7   7
 , ,   7   7
   2   2
   K   K   ?   ?
  1  1
   7   7
 , ,   :   :
   >   >
  g  g
   d   d  o  o
  g  g
  `  `
  o  o
  b  b
  a  a
   ç   ç
  x  x
 . .
  o  o
  e  e
  `  `
   c   c  e  e
  r  r   t   t   ç   ç
  v  v
  b  b
   d   d
   L   L
   ?   ?
  1  1
   7   7
 , ,   ?   ?
   2   2
  g  g
   d   d  o  o
  g  g
  `  `
  o  o
  b  b
  a  a
   ç   ç
  x  x
 . .
  b  b
  v  v
  b  b
  `  `
   t   t  u  u
  g  g
   d   d
Dbib`hgDbib`hg
 G?  G? gdturg he ob`tre hg aïe, oea e g`tbjrgée cerag`he ;>¾ oea e trgdturg he ob`tre hg aïe, oea e g`tbjrgée cerag`he ;>¾ oea e tre`oee`oe
J? J? gdturg gdturg he he ob`tre ob`tre hg hg aïe aïe bstb`hkhg bstb`hkhg ge ge de`ie de`ie he he bkxe bkxe de`iktuhk`gd de`iktuhk`gd he he oerpeoerpe
O? O? gdturg gdturg aá`kag aá`kag dkvrb dkvrb b`trb b`trb g g oexg oexg b b g g pgrtb pgrtb k`cbrker k`cbrker hb hb ejlbtes ejlbtes b b bqukpgab`tesbqukpgab`tes
H? H? gdturg gdturg aá`kag aá`kag dkvrb dkvrb pgrg pgrg b`ogkxb b`ogkxb hes hes pëspës
B? B? gdturg gdturg he he pkse pkse gtë gtë g g pgrtb pgrtb supbrker supbrker hg hg oexgoexg
C? C? gdturg gdturg aá`kag aá`kag dkvrb dkvrb pgrg pgrg b`ogkxb b`ogkxb hg hg oghbkrg oghbkrg hb hb rehgs rehgs sej sej e e ejlbteejlbte
I? I? gdturg gdturg hgs hgs supbrcáokbs supbrcáokbs hb hb trgjgdme trgjgdme eu eu absgsabsgs
M? M? gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe pgrgdbde pgrgdbde ge ge pksepkse
K K ? ? gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe cerag`he cerag`he ?>¾ ?>¾ oea oea e e pksepkse 11 gdog`ob açxkae oe`certçvbd gdog`ob açxkae oe`certçvbd
L? L? gdturg gdturg he he ob`tre ob`tre hg hg aïe, aïe, oea oea e e jrgée jrgée bstb`hkhe bstb`hkhe cerag`he cerag`he 3>¾ 3>¾ oea oea e e pksepkse 11 gdog`ob açxkae bvb`tugd gdog`ob açxkae bvb`tugd
D? D? oeaprkab`te oeaprkab`te he he jrgée jrgée `g `g merkze`tgd, merkze`tgd, he he eajre eajre ge ge ob`tre ob`tre hg hg aïeaïe
A? A? oeaprkab`te oeaprkab`te he he g`tbjrgée g`tbjrgée (he (he ob`tre ob`tre he he oetevbde oetevbde ge ge ob`tre ob`tre hg hg aïe)aïe)
@? @? precu`hkhghb precu`hkhghb hg hg supbrcáokb supbrcáokb hb hb trgjgdme trgjgdme `bobssçrkg `bobssçrkg pgrg pgrg gprexkagéïe gprexkagéïe tetgdtetgd
E? E? precu`hkhghb precu`hkhghb hg hg `çhbig `çhbig î î pgrtb pgrtb supbrker supbrker he he lebdmelebdme
^? ^? precu`hkhghb precu`hkhghb aá`kag aá`kag `bobssçrkg `bobssçrkg pgrg pgrg b`ogkxb b`ogkxb hes hes pëspës
Ckiurg 72 ‟ Gdog`ob ag`ugd cre`tgd oea supbrcáokb hb trgjgdme ‟ ^bsseg ba oghbkrg hb rehgsCkiurg 72 ‟ Gdog`ob ag`ugd cre`tgd oea supbrcáokb hb trgjgdme ‟ ^bsseg ba oghbkrg hb rehgs
7;7;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
8.3.:8.3.: Gpdkogéïe hgs hkab`sòbs rbcbrb`okgks pgrg gdog`ob dgtbrgd hb pbsseg ba oghbkrg hbGpdkogéïe hgs hkab`sòbs rbcbrb`okgks pgrg gdog`ob dgtbrgd hb pbsseg ba oghbkrg hb
rehgsrehgs
 G Ckiurg 73  G Ckiurg 73 gprbsb`tg gs gpdkogéòbs hgs gprbsb`tg gs gpdkogéòbs hgs rbdgéòbs b`trb gdturg rbdgéòbs b`trb gdturg b precu`hkhghb pgrg b precu`hkhghb pgrg gdog`ob ag`ugdgdog`ob ag`ugd
dgtbrgd pgrg pbssegs ba oghbkrgs hb rehgs sba hbsdeogab`te he tre`oe.dgtbrgd pgrg pbssegs ba oghbkrgs hb rehgs sba hbsdeogab`te he tre`oe.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   ?   ?   >   >   ¾   ¾
       ?       ?
       >       >
       ¾       ¾
?       ?       
>       >       
¾       ¾       
?   ?   
>   >   
¾    ¾    
>,2> g >,22>,2> g >,22
>,8? g >,8=>,8? g >,8=
>,:2 g >,:=>,:2 g >,:=
   7   7
 , ,
   ?   ?
   2   2
  
  g  g
  
   7   7
 , ,
   8   8
   >   >
   7   7
 , ,   7   7
   >   >
  g  g
   7   7
 , ,   :   :
   2   2>   >
 , ,   =   =
   2   2
  g  g
   7   7
 , ,   >   >
   >   >
   >   >
 , ,   =   =
   3   3
  a  a
   ç   ç
  x  x
 . .
   7   7
 , ,   :   :
   >   >
  a  a
   ç   ç
  x  x
 . .
>,:2 açx.>,:2 açx.
   >   >
 , ,   3   3
   >   >
  g  g
   >   >
 , ,   9   9
   2   2
   >   >
 , ,   8   8
   2   2
  g  g
   >   >
 , ,   3   3
   >   >
   >   >
 , ,   8   8
   >   >
  g  g
   >   >
 , ,   2   2
   2   2
   7   7
 , ,   7   7
   2   2
   >   >
 , ,   ;   ;
   >   >
   >   >
 , ,   3   3
   >   >
   >   >
 , ,   8   8
   >   >
>,?2>,?2
>,8?>,8?
>,??>,??
>,:2>,:2
Ckiurg 73 ‟ Gdog`ob ag`ugd dgtbrgd sba hbsdeogab`tb he tre`oeCkiurg 73 ‟ Gdog`ob ag`ugd dgtbrgd sba hbsdeogab`tb he tre`oe
 G Ckiurg 79  G Ckiurg 79 gprbsb`tg gs gpdkogéòbs hgs gprbsb`tg gs gpdkogéòbs hgs rbdgéòbs b`trb gdturg rbdgéòbs b`trb gdturg b precu`hkhghb pgrg b precu`hkhghb pgrg gdog`ob ag`ugdgdog`ob ag`ugd
dgtbrgd pgrg pbssegs ba oghbkrgs hb rehgs oea hbsdeogab`te he tre`oe.dgtbrgd pgrg pbssegs ba oghbkrgs hb rehgs oea hbsdeogab`te he tre`oe.
:>:>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,   =   =
   3   3
  a  a
   ç   ç
  x  x
 . .
   7   7
 , ,   :   :
   >   >
  a  a   ç   ç
  x  x
 . .
>,:2 - >,3> açx.>,:2 - >,3> açx.
   7   7
 , ,   :   :
   >   >
  a  a
   ç   ç  x  x . .
>,2> açx.>,2> açx. >,2> - >,38 açx.>,2> - >,38 açx.
   7   7
 , ,   7   7
   >   >
  a  a
   ç   ç
  x  x . .
Ckiurg 79 ‟ Gdog`ob ag`ugd dgtbrgd b cre`tgd oea hbsdeogab`tb he tre`oeCkiurg 79 ‟ Gdog`ob ag`ugd dgtbrgd b cre`tgd oea hbsdeogab`tb he tre`oe
8.3.?8.3.? _upbrcáokb hb trgjgdme_upbrcáokb hb trgjgdme
 G  G supbrcáokb supbrcáokb hb trgjgdmhb trgjgdme gobssávbe gobssávbd ë ua d ë ua pdg`e mpdg`e merkze`tgd erkze`tgd eu k`odk`eu k`odk`ghe pgrg ghe pgrg hbsb`vedvkahbsb`vedvkab`te hb b`te hb tgrbcgstgrbcgs
ag`ugks eu dbkturg.ag`ugks eu dbkturg.
 G Cki G Ckiurg 7= gprbsb`tg, `g vurg 7= gprbsb`tg, `g vkstg merkze`tgd, gs çrbkstg merkze`tgd, gs çrbgs hb gdog`ob ba supgs hb gdog`ob ba supbrcáokbs hb trgjgdmbrcáokbs hb trgjgdme, oe`cerabe, oe`cerab
e sbiuk`tb a G: 1 7,2> a ÙÙ >,2> a  >,2> a 1 gdog`ob açxkae pgrg gtkvkhghbs bvb`tugks61 gdog`ob açxkae pgrg gtkvkhghbs bvb`tugks6
j)j) J7J7 ÙÙ J: 1 7,>> a J: 1 7,>> a ÙÙ >,8> a 1 gdog`ob pgrg gtkvkhghbs sba `bobsskhghb hb prboksïe6 >,8> a 1 gdog`ob pgrg gtkvkhghbs sba `bobsskhghb hb prboksïe6
o) O7o) O7 ÙÙ O: 1 >,?2 a O: 1 >,?2 a ÙÙ >,:2 a 1 gdog`ob pgrg gtkvkhghbs per tbape prede`ighe. >,:2 a 1 gdog`ob pgrg gtkvkhghbs per tbape prede`ighe.
:7:7
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
 G7 1 7,2> G7 1 7,2>
   G   G
   :   :
  1  1
   >   >
 , ,   2   2
   >   >
   J   J
   :   :
  1  1
   >   >
 , ,   8   8
   >   >
J7 1 7,>>J7 1 7,>>
O7 1 >,?2O7 1 >,?2
   O   O
   :   :  1  1
   >   >
 , ,   :   :
   2   2
  Z  Z  
 > >,, 2 2
 > >
Zgke hb gdog`ob oeaZgke hb gdog`ob oea
e jrgée bstb`hkhee jrgée bstb`hkhe
Ckiurg 7= ‟ Çrbgs hb gdog`ob ba supbrcáokbs hb trgjgdme ‟ Skstg merkze`tgdCkiurg 7= ‟ Çrbgs hb gdog`ob ba supbrcáokbs hb trgjgdme ‟ Skstg merkze`tgd
 Gs  Gs çrbgs çrbgs hb hb gdog`ob gdog`ob ba ba supbrcáokbs supbrcáokbs hb hb trgjgdme, trgjgdme, ba ba vkstg vkstg dgtbrgd, dgtbrgd, hbvba hbvba gtb`hbr gtb`hbr î î Ckiurg Ckiurg 7;7;
b ge sbiuk`tb,9? a >,9? a b`trb e b`trb e pkse b pkse b g supbrcáokb g supbrcáokb k`cbrker6k`cbrker6
j) j) gdturg b`gdturg b t̀rb >,92 trb >,92 a g >a g >,=2 a b,=2 a b`trb e `trb e pkse b pkse b g sug g sug supbrcáokb supbrcáokb supbrker6supbrker6
o) o) precu`hkhghb k`cbrker dkvrb precu`hkhghb k`cbrker dkvrb aá`kag hb aá`kag hb >,2> a >,2> a pgrg igrg`tkr pgrg igrg`tkr g g gprexkagéïe hg gprexkagéïe hg pbsseg ba pbsseg ba oghbkrgoghbkrg
hb rehgs.hb rehgs.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,2> aá`.>,2> aá`.
   >   >
 , ,   9   9
   ?   ?
  a  a
   á   á  `  `
 . .
Ckiurg 7; ‟ Çrbgs hb gdog`ob ba supbrcáokbs hb trgjgdme ‟ Skstg dgtbrgdCkiurg 7; ‟ Çrbgs hb gdog`ob ba supbrcáokbs hb trgjgdme ‟ Skstg dgtbrgd
 G su G supbrob hb trgjpbrob hb trgjgdme hbvb pegdme hbvb pesskjkdktgr e gpsskjkdktgr e gpeke hes oetevbeke hes oetevbdes, `e pdg`e credes, `e pdg`e cre`tgd oea ê`iu`tgd oea ê`iude b`trb 72¾de b`trb 72¾
b :>¾ hb gjbrturg he jrgée ba rbdgéïe ge tre`oe, b `e pdg`e dgtbrgd oea :2¾ ba rbdgéïe ge tre`oe,b :>¾ hb gjbrturg he jrgée ba rbdgéïe ge tre`oe, b `e pdg`e dgtbrgd oea :2¾ ba rbdgéïe ge tre`oe,
oe`cerab Ckiurg :>.oe`cerab Ckiurg :>.
::::
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
    
Hkab`sòbs ba abtresHkab`sòbs ba abtres
:> ¾:> ¾
772 2 ¾ ¾   g g   : : > > ¾ ¾ 
Ckiurg :> ‟ Ê`iudes khbgks pgrg gpeke he jrgéeCkiurg :> ‟ Ê`iudes khbgks pgrg gpeke he jrgée
8.3.88.3.8 Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïeÊ`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe
 Gs  Gs Ckiurgs Ckiurgs :7 :7 b b :: :: aestrga aestrga ê`iudes ê`iudes b b hkab`sòbs hkab`sòbs pgrg pgrg bxbouéïe bxbouéïe ghbqughg ghbqughg hb hb cerégs cerégs hb hb trgéïetrgéïe
b oeaprbssïe.b oeaprbssïe.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
?>¾?>¾
?>¾?>¾
>¾>¾
72¾72¾
B`trb 72¾ b ?>¾B`trb 72¾ b ?>¾
Abdmer rbdgéïe gdog`ob/cerégAbdmer rbdgéïe gdog`ob/cerég
Agker gdog`ob dgtbrgdAgker gdog`ob dgtbrgd
Açxkae gdog`obAçxkae gdog`ob
pestbrker bvb`tugdpestbrker bvb`tugd
Ckiurg :7 ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e merkze`tgdCkiurg :7 ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e merkze`tgd
Hkab`sòbs ba abtresHkab`sòbs ba abtres
?       ?       
>       >       
¾       ¾       
3  3  >  >  ¾  ¾  
>,2> g >,22>,2> g >,22
   >   >
 , ,
   =   =
   2   2
    g  g
     7   7
 , ,
   >   >
   >   >
   >   >
 , ,   3   3
   >   >
  
  g  g
  
   >   >
 , ,   9   9
   2   2
Ckiurg :: ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e dgtbrgdCkiurg :: ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e dgtbrgd
:?:?
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
8.3.28.3.2 Bapu`mghurgBapu`mghurg
Ejlbtes oeae oerrkaïes b jgrrgs hb gpeke, b`trb eutres, hbvba bstgr gcgstghes `e aá`kae 8> aaEjlbtes oeae oerrkaïes b jgrrgs hb gpeke, b`trb eutres, hbvba bstgr gcgstghes `e aá`kae 8> aa
hg pgrbhb eu oea ejstçoudes. Wug`he e ejlbte cer b`jutkhe ba `komes, hbvb-sb prbvbr tgajëa uaghg pgrbhb eu oea ejstçoudes. Wug`he e ejlbte cer b`jutkhe ba `komes, hbvb-sb prbvbr tgajëa uag
hkstê`okg dkvrb aá`kag hb 72> aa, oe`cerab Ckiurg :?. Oerrkaïes b jgrrgs hb gpeke, b`trb eutes,hkstê`okg dkvrb aá`kag hb 72> aa, oe`cerab Ckiurg :?. Oerrkaïes b jgrrgs hb gpeke, b`trb eutes,
hbvba tbr sbéïe okrohbvba tbr sbéïe okroudgr oea hkêabtre b`trudgr oea hkêabtre b`trb ?> aa b 82 aa, eu sbéïe bdáptkog, hbshb qub g hkab`sïeb ?> aa b 82 aa, eu sbéïe bdáptkog, hbshb qub g hkab`sïe
agker sblg hb 82 aa b g ab`er hb ?> aa. _ïe ghaktkhes eutres ceragtes hb sbéïe, hbshb qub sugagker sblg hb 82 aa b g ab`er hb ?> aa. _ïe ghaktkhes eutres ceragtes hb sbéïe, hbshb qub sug
pgrtb supbrker gtb`hg îs oe`hkéòbs hbstg _ujsbéïe. Igrg`tkr ua groe hg sbéïe he oerrkaïe hb :9>¾.pgrtb supbrker gtb`hg îs oe`hkéòbs hbstg _ujsbéïe. Igrg`tkr ua groe hg sbéïe he oerrkaïe hb :9>¾.
Hkab`sòbs ba akdáabtresHkab`sòbs ba akdáabtres
77
::
       ≨       ≨
  
   8   8   2   2
       ≢       ≢
  
   ?   ?   >   >
   Z   Z
     ≢   ≢    7  7   2   2
       ≢       ≢
  
   7   7
   2   2
   >   >
≨≨ 7>> 7>>
::9>¾9>¾ ??
≢≢ 8> 8>
       ≢       ≢
  
   8   8
   >   >
  
Dbib`hgDbib`hg
7 7 abhkhg abhkhg hg hg ab`er ab`er sbéïe sbéïe he he oerrkaïeoerrkaïe: : abhkhg abhkhg hg hg agker agker sbéïe sbéïe he he oerrkaïeoerrkaïe
? ? groe groe hg hg sbéïe sbéïe he he oerrkaïeoerrkaïe
Ckiurg :? ‟ Bapu`mghurg b sbéïe he oerrkaïeCkiurg :? ‟ Bapu`mghurg b sbéïe he oerrkaïe
8.3.38.3.3 Agég`btgs, jgrrgs g`tkpê`koe b puxgherbsAgég`btgs, jgrrgs g`tkpê`koe b puxgherbs
Es bdbab`tes hb goke`gab`te pgrg gjbrturg hb pertgs hbvba pessukr ceragte hb cçokd pbig, `ïeEs bdbab`tes hb goke`gab`te pgrg gjbrturg hb pertgs hbvba pessukr ceragte hb cçokd pbig, `ïe
bxkik`he rabzg, prboksïe eu teréïe he pudse pgrg sbu bxkik`he rabzg, prboksïe eu teréïe he pudse pgrg sbu goke`gab`goke`gab t̀e.te.
8.3.3.78.3.3.7  Gs agég`btgs hbvba prbcbrb`okgdab`tb sbr he tkpe  Gs agég`btgs hbvba prbcbrb`okgdab`tb sbr he tkpe gdgvg`og, pessukr pbde ab`es 7>> aagdgvg`og, pessukr pbde ab`es 7>> aa
hb oeaprkab`te b gogjgab`te sba grbstgs b rbourvghe `g bxtrbakhghb, gprbsb`tg`he uag hkstê`okghb oeaprkab`te b gogjgab`te sba grbstgs b rbourvghe `g bxtrbakhghb, gprbsb`tg`he uag hkstê`okg
aá`kag hb 8> aa hg supbrcáokb hg pertg. Hbvba sbr k`stgdghgs g uag gdturg qub pehb vgrkgr b`trbaá`kag hb 8> aa hg supbrcáokb hg pertg. Hbvba sbr k`stgdghgs g uag gdturg qub pehb vgrkgr b`trb
>,=> a b 7,7> a he pkse gogjghe, oe`cerab Ckiurg :8.>,=> a b 7,7> a he pkse gogjghe, oe`cerab Ckiurg :8.
:8:8
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
8.3.3.:8.3.3.: Es puxgherbs vbrtkogks pgrg pertgs hbvba tbr hkêabtre b`trb :2 aa b ?2 Es puxgherbs vbrtkogks pgrg pertgs hbvba tbr hkêabtre b`trb :2 aa b ?2 aa, oea gcgstgab`teaa, oea gcgstgab`te
hb ̀ e aá`kae 8> aa hb ̀ e aá`kae 8> aa b`trb e puxgher b g b`trb e puxgher b g supbrcáokb hg pertg. E puxgher vbrtkogd hbvb tbr supbrcáokb hg pertg. E puxgher vbrtkogd hbvb tbr oeaprkab`teoeaprkab`te
aá`kae hb >,?> a, gcgstghe >,7> aá`kae hb >,?> a, gcgstghe >,7> a he jgtb`tb. Hbvba sbr k`stgdghes g a he jgtb`tb. Hbvba sbr k`stgdghes g uag gdturg abhkhg hg abtghbuag gdturg abhkhg hg abtghb
he puxgher gtë e pkse gogjghe hb >,=> a g 7,7> a, oe`cerab Ckiurg :8.he puxgher gtë e pkse gogjghe hb >,=> a g 7,7> a, oe`cerab Ckiurg :8.
8.3.3.?8.3.3.? Es puxgherbs merkze`tgks pgrg pertgs hbvba tbr hkêabtre b`trb :2 aa b ?2 aa, oeaEs puxgherbs merkze`tgks pgrg pertgs hbvba tbr hkêabtre b`trb :2 aa b ?2 aa, oea
gcgstgab`te hb `e aá`kae 8> aa b`trb e puxgher b gcgstgab`te hb `e aá`kae 8> aa b`trb e puxgher b g supbrcáokb hg pertg. E puxgher merkze`tgd hbvbg supbrcáokb hg pertg. E puxgher merkze`tgd hbvb
tbr oeaprkab`te aá`kae hb >,8> a, gcgstghe >,7> a he jgtb`tb (he dghe hgs hejrghkégs), oe`cerabtbr oeaprkab`te aá`kae hb >,8> a, gcgstghe >,7> a he jgtb`tb (he dghe hgs hejrghkégs), oe`cerab
Ckiurg :8. Hbvba sbr k`stgdghes `g gdturg hg agég`btg b, `g sug k`bxkstì`okg, g uag gdturg b`trbCkiurg :8. Hbvba sbr k`stgdghes `g gdturg hg agég`btg b, `g sug k`bxkstì`okg, g uag gdturg b`trb
>,=> a g 7,7> a abhkhes he bkxe he puxgher ge pkse gogjghe. Ba ogse hb pertg hb sg`ktçrkes hbvb>,=> a g 7,7> a abhkhes he bkxe he puxgher ge pkse gogjghe. Ba ogse hb pertg hb sg`ktçrkes hbvb
gtb`hbr es rbquksktes hb 3.77.:.9.gtb`hbr es rbquksktes hb 3.77.:.9.
8.3.3.88.3.3.8  Gs jgrrgs  Gs jgrrgs g`tkpê`koe g`tkpê`koe hbvba sbhbvba sbr gprepr gpreprkghgs grkghgs ge tkpe e tkpe hb perhb pertg ba tg ba qub sïqub sïe k`stgdge k`stgdghgs b hgs b hbvbahbvba
gtb`hbr k`tbirgdab`tb ge hkspeste `g GJ@X @JZ 779=2. _b k`stgdghgs ba pertgs oertg-ceie, hbvbagtb`hbr k`tbirgdab`tb ge hkspeste `g GJ@X @JZ 779=2. _b k`stgdghgs ba pertgs oertg-ceie, hbvba
gprbsb`tgr tbape rbqubrkhe hb rbskstì`okg ge ceie oeapgtávbd oea gprbsb`tgr tbape rbqubrkhe hb rbskstì`okg ge ceie oeapgtávbd oea g rbskstì`okg ge ceie g rbskstì`okg ge ceie hbstgs pertgs.hbstgs pertgs.
Hbvba sbr k`stgdghgs g uag gdturg hb >,;> a he pkse gogjghe.Hbvba sbr k`stgdghgs g uag gdturg hb >,;> a he pkse gogjghe.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg :8 ‟ Deogdkzgéïe hb agég`btgs b puxgherbs ‟ BxbapdesCkiurg :8 ‟ Deogdkzgéïe hb agég`btgs b puxgherbs ‟ Bxbapdes
8.3.98.3.9 Oe`tredbs (hkspesktkves hb oeag`he eu goke`gab`te)Oe`tredbs (hkspesktkves hb oeag`he eu goke`gab`te)
Es oe`tredbs, jetòbs, tbodgs b skakdgrbs hbvba sbr goke`ghes per abke hb prbssïe eu hb gdgvg`og.Es oe`tredbs, jetòbs, tbodgs b skakdgrbs hbvba sbr goke`ghes per abke hb prbssïe eu hb gdgvg`og.Zboeab`hg-sb qub pbde ab`es uag hb sugs hkab`sòbs sblg kiugd eu supbrker g :,2 oa, oe`cerabZboeab`hg-sb qub pbde ab`es uag hb sugs hkab`sòbs sblg kiugd eu supbrker g :,2 oa, oe`cerab
Ckiurg :2.Ckiurg :2.
Hkab`sòbs ba ob`táabtresHkab`sòbs ba ob`táabtres
_b`tkhe hb_b`tkhe hb
goke`gab`tegoke`gab`te
       ≢       ≢
  
   :   :
 , ,
   2   2
≢≢ :,2 :,2
Ckiurg :2 ‟ Oe`tredbs ‟ Skstg dgtbrgdCkiurg :2 ‟ Oe`tredbs ‟ Skstg dgtbrgd
:2:2
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
8.3.=8.3.= Hkspesktkve pgrg trgvgab`te hb pertgsHkspesktkve pgrg trgvgab`te hb pertgs
Ba sg`ktçrkes, vbstkçrkes b prevgherbs, qug`he meuvbr pertgs oea skstbag hb trgvgab`te,Ba sg`ktçrkes, vbstkçrkes b prevgherbs, qug`he meuvbr pertgs oea skstbag hb trgvgab`te,
rboeab`hg-srboeab`hg-sb qub b qub bstb gtb`hg ges bstb gtb`hg ges prk`oápkes he hbsb`me u`kvbrsgd. Bstbs pehba prk`oápkes he hbsb`me u`kvbrsgd. Bstbs pehba sbr prbcbrb`okgdab`tbsbr prbcbrb`okgdab`tb
he tkpe gdgvg`og eu he aehbde trg`qubtg hb cçokd ag`usbke, qub pessg sbr goke`ghe oea e hersehe tkpe gdgvg`og eu he aehbde trg`qubtg hb cçokd ag`usbke, qub pessg sbr goke`ghe oea e herse
hg aïe.hg aïe.
@EXG @EXG Es Es prk`oápkes prk`oápkes hb hb hbsb`me hbsb`me u`kvbrsgd u`kvbrsgd bstïe bstïe hbsorktes hbsorktes `e `e G`bxe G`bxe G.G.
8.3.;8.3.; Gdturg pgrg oeag`hes b oe`tredbsGdturg pgrg oeag`hes b oe`tredbs
 G  G Ckiurg :3 Ckiurg :3 aestrg gs aestrg gs gdturgs rboegdturgs rboeab`hghgs ab`hghgs pgrg e ppgrg e peskoke`gab`eskoke`gab t̀e hb hkte hb hkcbrb`tbs tkpes cbrb`tbs tkpes hb oeag`hhb oeag`heses
b oe`tredbs.b oe`tredbs.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
K`tbrrupter K`tbrrupter 
Ogapgk`mgOgapgk`mg
b goke`gher b goke`gher 
ag`ugdag`ugd
(gdgrab)(gdgrab)
XeaghgXeaghg
K`tbrce`b,K`tbrce`b,
tbdbce`b btbdbce`b b
gtb`hkab`tegtb`hkab`te
guteaçtkoeguteaçtkoe
WughreWughre
hb duzhb duz
Oeag`heOeag`he
hbhb
gqubobher gqubobher 
ZbikstreZbikstre
hb prbssïehb prbssïe
Oeag`heOeag`he
hb lg`bdghb lg`bdg
Agég`btgAgég`btg
hb pertghb pertg
HkspesktkveHkspesktkve
hb k`sbréïehb k`sbréïe
b rbtkrghgb rbtkrghg
hb prehuteshb prehutes
Oeag`heOeag`he
hbhb
prboksïeprboksïe
7,:> a7,:> a
7,7> a7,7> a
7,>> a7,>> a
>,=> a>,=> a
>,3> a>,3> a
>,8> a>,8> a
>,>> a>,>> a
Ckiurg :3 ‟ Gdturg pgrg oeag`hes b oe`tredbsCkiurg :3 ‟ Gdturg pgrg oeag`hes b oe`tredbs
8.98.9 Gssb`tes pgrg pbssegs ejbsgsGssb`tes pgrg pbssegs ejbsgs
8.9.78.9.7 Es gssb`tes pgrg pbssegs ejbsgs (^.E) hbvba tbr (vbr Ckiurg :9).Es gssb`tes pgrg pbssegs ejbsgs (^.E) hbvba tbr (vbr Ckiurg :9).
g) g) precu`hkhghprecu`hkhghb he gssb he gssb`te aá`kag b`te aá`kag hb >,89 a hb >,89 a b açxkag b açxkag hb >,27 hb >,27 a, abhkhg a, abhkhg b`trb sug b`trb sug pgrtb cre`tgpgrtb cre`tgdd
b e pe`te agks cre`tgd he b`oeste teaghe `e bkxe hb skabtrkg6b e pe`te agks cre`tgd he b`oeste teaghe `e bkxe hb skabtrkg6
j) j) dgriurg he dgriurg he gssb`te aá`kgssb`te aá`kag hb >,92 ag hb >,92 a, abhkhg a, abhkhg b`trb gs jb`trb gs jerhgs dgtbrgerhgs dgtbrgks `e tbrée ks `e tbrée agks prÿxkagks prÿxkaeae
he b`oeste. Ë ghakssávbd qub e gssb`te pgrg pbsseg ejbsg tb`mg g dgriurg rbsudtg`tb hb hekshe b`oeste. Ë ghakssávbd qub e gssb`te pgrg pbsseg ejbsg tb`mg g dgriurg rbsudtg`tb hb heks
gssb`tes oeau`s, hbshb qub sblg supbrker g bstg abhkhg hb >,92 a6gssb`tes oeau`s, hbshb qub sblg supbrker g bstg abhkhg hb >,92 a6
o) o) gdturg he gdturg he gssb`te aá`kag hb gssb`te aá`kag hb >,87 a >,87 a b açxkag b açxkag hb >,82 hb >,82 a, abhkhg a, abhkhg `g sug `g sug pgrtb agks pgrtb agks gdtg b gdtg b cre`tgd6cre`tgd6
h) h) ê`iude hb ê`iude hb k`odk`géïehe k`odk`géïe he gssb`te ba gssb`te ba rbdgéïe ge rbdgéïe ge pdg`e merkze`tgd, pdg`e merkze`tgd, hb hb :¾g :¾g 2¾62¾6
b) b) ê`iude ê`iude b`trb b`trb gssb`te b gssb`te b b`oeste hb b`oeste hb 7>>¾ 7>>¾ g g 7>2¾.7>2¾.
Wug`he prevkhes hb gpekes hb jrgées, bstbs hbvba tbr gdturg b`trb >,:? a b >,:9 a ba rbdgéïeWug`he prevkhes hb gpekes hb jrgées, bstbs hbvba tbr gdturg b`trb >,:? a b >,:9 a ba rbdgéïe
ge gssb`te.ge gssb`te.
8.9.:8.9.: Es gssb`tes hbvba supertgr uag ogrig hb Es gssb`tes hbvba supertgr uag ogrig hb :2> fi.:2> fi.
:3:3
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,89 g >,27>,89 g >,27
   >   >
 , ,   8   8
   7   7
  g  g
   >   >
 , ,   8   8
   2   2
   >   >
 , ,   :   :
   ?   ?
  g  g
   >   >
 , ,   :   :
   9   9
   >   >
 , ,   9   9
   2   2
  a  a
   á   á  `  `
 . .
   >   >
 , ,   9   9
   ;   ;
  a  a
   á   á  `  `
 . .
Bkxe hb skabtrkgBkxe hb skabtrkg
77//?? 77//?? 77//??
g) g) Skstg Skstg dgtbrgd dgtbrgd j) j) Skstg Skstg supbrker supbrker 
Ckiurg :9 ‟ Hkab`sòbs pgrg gssb`tes hb pbssegs ejbsgsCkiurg :9 ‟ Hkab`sòbs pgrg gssb`tes hb pbssegs ejbsgs
8.=8.= ^grêabtres vksugks^grêabtres vksugks
8.=.78.=.7
Ê`iudes hb gdog`ob vksugdÊ`iudes hb gdog`ob vksugd
 Gs  Gs Ckiurgs Ckiurgs := := b b :; :; gprbsb`tga gprbsb`tga es es ê`iudes ê`iudes vksugks vksugks `es `es pdg`es pdg`es vbrtkogd vbrtkogd (pbsseg (pbsseg ba ba pë pë b b sb`tghg)sb`tghg)
b merkze`tgd.b merkze`tgd.
@EXG @EXG @g @g peskéïe peskéïe sb`tghg, sb`tghg, e e oe`b oe`b vksugd vksugd gprbsb`tg ua gprbsb`tg ua gorësokae gorësokae hb hb k`odk`géïe k`odk`géïe hb hb =¾ =¾ pgrg pgrg jgkxe jgkxe baba
rbdgéïe ge pdg`e merkze`tgd.rbdgéïe ge pdg`e merkze`tgd.
    D    D    k    k   a   a
    k    k   t   t  b  b
D   D   
k    k    a   a   
k    k    
t    t    
b   b   
 2 2 > > ¾ ¾
   O O  S  S
   1 1  
 O O e e
 `   ̀b b  
 v v k k s s
 u u g g d d
O  O  S  S    1 1   O  O  e e ̀  ` b b   v  v  k  k  s s u u g g d  d  
:2¾:2¾
?>¾ · 9,2¾?>¾ · 9,2¾
DMDM
3;,2¾3;,2¾
   D   D   k   k  a  a
   k   k   t   t  b  b
D   D   
k    k    a   a   
k    k    
t    t    
b   b   
 O O S S
   1 1   O O
 e e `   ̀b b
   v v k k s s
 u u g g d d
O  O  
S  S    1  1    O  O  e e ̀  ` b b   v  v  k  k  s s u  u  g g d  d  
:>¾:>¾
DMDM
98,2¾98,2¾
?=¾ · 3,?¾?=¾ · 3,?¾
82¾82¾
  
g) g) ^bsseg ^bsseg ba ba pë pë j) j) ^bsseg ^bsseg sb`tghgsb`tghg
Dbib`hgDbib`hg
DM DM dk`mg dk`mg he he merkze`tb merkze`tb vksugd, vksugd, rbdgoke`ghg rbdgoke`ghg oea oea g g gdturg gdturg hes hes edmesedmes
OS OS oe`b oe`b vksugd vksugd oerrbspe`hb`tb oerrbspe`hb`tb î î çrbg çrbg hb hb vksïe vksïe gpb`gs gpb`gs oea oea e e aevkab`te aevkab`te k`oe`sokb`tb k`oe`sokb`tb hes hes edmesedmes
Ckiurg := ‟ Ê`iude vksugd ‟ ^dg`e vbrtkogdCkiurg := ‟ Ê`iude vksugd ‟ ^dg`e vbrtkogd
:9:9
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
    3    3    >    >    ¾    ¾       A     A
   e   e    v    v     k     k   a   a
   b   b   `   `    t    t   e   e  
   o   o   e   e   `    ̀  s   s   o   o     k     k   b   b   `   `    t    t   b   b
  
    h    h   g   g  
   o   o   g   g     j     j   b   b   é    é    g   g
  8  8   2   2   ¾   ¾     A   A  e  e
  v  v   k   k  a  a
  b  b  `  `
   t   t  e  e
    `  
 ̀ g  g   t   t  u  u
  r  r  g  g
   d   d
  
  h  h  g  g
    o  o
  g  g   j   j  b  b
  é  é  g  g
 ? ? > >
  ¾  ¾    D  D
  k  k a a  k  k  t  t b b  
 1 1    A  A
 e e  v  v
  k  k a a
 b b ` 
 ̀ t  t e e  
 o o e e
 `   ̀s s
 o o  k  k b b
 `  ̀ t  t b b
  
 h h e e
 s s   e e
  d  d  m  m e e
 s s
 7 7 2 2 ¾ ¾  
 - -   O O S S
   1 1   O O
 e e `   ̀b b  
 v v k k s s u u
 g g d d
  
 A A e e v v
 k k a a b b ` 
 ̀t t e e   k k ` 
 ̀o o e e `   ̀s s
 o o k k b b ` 
 ̀t t b b   h h e e
 s s   e e d d m m
 e e s s
^dg`e aëhke 1 pdg`e vbrtkogd kagik`çrke^dg`e aëhke 1 pdg`e vbrtkogd kagik`çrke
   b`trb b`trb es es edmesedmes
7 7 2 2 ¾ ¾ 
?  ?  >  >  ¾  ¾  
8   8   
2    2    
¾   ¾   
3     3     
>     >     
¾     ¾     
Ckiurg :; ‟ Ê`iude vksugd ‟ ^dg`e merkze`tgdCkiurg :; ‟ Ê`iude vksugd ‟ ^dg`e merkze`tgd
8.=.:8.=.: Gpdkogéïe hes ê`iudes hb gdog`ob vksugdGpdkogéïe hes ê`iudes hb gdog`ob vksugd
 Gs  Gs Ckiurgs ?> Ckiurgs ?> g g ?: ?: bxbapdkogbxbapdkoga, a, ba ba hkcbrb`tbs hkstê`okgs hkcbrb`tbs hkstê`okgs merkze`tgks, g merkze`tgks, g gpdkogéïe hes gpdkogéïe hes ê`iudes hbê`iudes hb
gdog`ob vksugd pgrg pbssegs ba pë, sb`tghgs b ba oghbkrgs hb rehgs.gdog`ob vksugd pgrg pbssegs ba pë, sb`tghgs b ba oghbkrgs hb rehgs.
@EXG @EXG Cek Cek oe`skhbrghg g oe`skhbrghg g sbiuk`tb sbiuk`tb vgrkgéïe vgrkgéïe hb hb D.M. 7,8> a a b b 7,2> 7,2> a6 a6 (j)(j)
pgrg pbsseg sb`tghg, b`trb 7,>2 a b 7,72 a6 (o) pgrg pbsseg ba oghbkrg hb rehgs, b`trb 7,7> a b 7,:> a.pgrg pbsseg sb`tghg, b`trb 7,>2 a b 7,72 a6 (o) pgrg pbsseg ba oghbkrg hb rehgs, b`trb 7,7> a b 7,:> a.
:=:=
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   7   7
 , ,
   8   8
   2   2
  
       ·       ·
  
   >   >
 , ,
   >   >
   2   2
   >   >
 , ,
   ?   ?
   2   2
   >   >
 , ,
   =   =
   9   9
   7   7
 , ,   >   >
   :   :
   >   >
 , ,
   =   =
   9   9
   >   >
 , ,
   ?   ?
   >   >
   :   :
 , ,
   >   >
   ;   ;
      ?      ?
      >      >
      ¾      ¾
:      :      
2      2      
¾      ¾      
DMDM
   D   D   k   k   a   a
   k   k   t   t  b  b
D   D   
k    k    
a   a   
k    k    
t    t    
b   b   
   >   >
 , ,
   :   :
   ;   ;
   >   >
 , ,
   2   2
   8   8
   >   >
 , ,
   9   9
   ?   ?
 O O e e
 `   ̀b b
   v v k k s s
 u u g g
 d d
O  O  e e ̀  ` b b   
v  v  k  k  s s u u g g d  d  
?,>>?,>>
:,>>:,>>
7,>>7,>>
>,92>,92
>,8>>,8>
   :   :
 , ,
   7   7
   =   =
   7   7
 , ,
   8   8
   2   2
   7   7
 , ,
   >   >
   8   8
   >   >
 , ,
   9   9
   =   =
   >   >
 , ,
   8   8
   :   : Dk`mg he merkze`tb vksugdDk`mg he merkze`tb vksugd
   :   :
 , ,
   ;   ;
   >   >
Ckiurg ?> ‟ Oe`bs vksugks hg pbsseg ba pë ‟ BxbapdeCkiurg ?> ‟ Oe`bs vksugks hg pbsseg ba pë ‟ Bxbapde
:;:;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   7   7
 , ,
   7   7
   >   >
  
   ·   ·
  
   >   >
 , ,
   >   >
   2   2
   >   >
 , ,
   9   9
   ;   ;
   >   >
 , ,
   2   2
   7   7
   >   >
 , ,
   ?   ?
   :   :
   7   7
 , ,
   =   =
   ?   ?
      ?      ?
      =      =
       ¾       ¾
:      :      
>      >      
¾      ¾      
DMDM
   D   D   k   k   a   a
   k   k   t   t  b  b
D   D   
k    k    
a   a   
k    k    
t    t    
b   b   
   >   >
 , ,
   :   :
   2   2
   >   >
 , ,
   8   8
   =   =
   >   >
 , ,
   3   3
   8   8
 O O e e
 `   ̀b b  
 v v k k s s
 u u g g d d
O  O  
e e ̀  ` b b   v  v  k  k  s s u  u  g g d  d  
   7   7
 , ,
   7   7
   2   2
   >   >
 , ,
   =   =
   3   3
   >   >
 , ,
   8   8
   3   3
Dk`mg he merkze`tb vksugdDk`mg he merkze`tb vksugd    ::
 , ,
   7   7
   ;   ;
   7   7
 , ,
   ;   ;
   7   7
   7   7
 , ,
   :   :
   9   9
?,>>?,>>
:,>>:,>>
7,>>7,>>
>,92>,92
>,8>>,8>
Ckiurg ?7 ‟ Oe`bs vksugks hg pbsseg sb`tghg ‟ BxbapdeCkiurg ?7 ‟ Oe`bs vksugks hg pbsseg sb`tghg ‟ Bxbapde
?>?>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
      ?      ?
      =      =
       ¾       ¾
:      :      
>      >      
¾      ¾      
 O O e e
 `   ̀b b  
 v v k k s s
 u u g g d d
O  O  
e e ̀  ` b b   v  v  
k  k  s s u  u  g g d  dDk`mg he merkze`tb vksugdDk`mg he merkze`tb vksugd
   7   7
 , ,
   :   :
   9   9
DMDM
   D   D   k   k  a  a
   k   k   t   t  b  b
D    D    
k    k    
a   a   
k    k    
t    t    
b   b   
   :   :
 , ,
   :   :
   8   8
   7   7
 , ,
   =   =
   =   =
   >   >
 , ,
   8   8
   3   3
   >   >
 , ,
   3   3
   ;   ;
   >   >
 , ,
   =   =
   3   3
   7   7
 , ,
   7   7
   2   2
   >   >
 , ,
   :   :
   2   2
   >>
 , ,
   ?   ?
   =   =
   >   >
 , ,
   8   8
   =   =    >>
 , ,
   3   3
   8   8
7,>>7,>>
>,92>,92
>,3>>,3>
>,8>>,8>
:,>>:,>>
?,>>?,>>
   7   7
 , ,
   ;   ;
   7   7
        >        >
 , ,
        =        =
        8        8
        >        >
 , ,
        3        3
        =        =
        >        >
 , ,
        2        2
        3        3
        >        >
 , ,        ?        ?
        9        9
   7   7
 , ,
   7   7
   2   2
  
   ·   ·
  
   >   >
 , ,
   >   >
   2   2
Ckiurg ?: ‟ Oe`bs vksugks hg pbsseg ba oghbkrg hb rehgs ‟ BxbapdeCkiurg ?: ‟ Oe`bs vksugks hg pbsseg ba oghbkrg hb rehgs ‟ Bxbapde
8.;8.; ^grêabtre guhktkve^grêabtre guhktkve
 G  G pbrobpéïe pbrobpéïe he he sea sea bstç bstç rbdgoke`ghrbdgoke`ghg g g g k`üabrgs k`üabrgs vgrkçvbks vgrkçvbks qub qub vïe vïe hbshb hbshb dkaktgéòbs dkaktgéòbs cáskogs, cáskogs, sb`serkgkssb`serkgks
b oei`ktkvgs hg pbsseg gtë g qugdkhghb he sea baktkhe, qug`te ge sbu oe`tbühe, cerag, aeheb oei`ktkvgs hg pbsseg gtë g qugdkhghb he sea baktkhe, qug`te ge sbu oe`tbühe, cerag, aehe
hb trg`sakssïe b oe`trgstb b`trb e sea baktkhe b e ruáhe hb cu`he.hb trg`sakssïe b oe`trgstb b`trb e sea baktkhe b e ruáhe hb cu`he.
Ra sea ë Ra sea ë ogrgotbrkzghe per trìs vgrkçvbks Mz b :> >>> Mz,E euvkhe muag`e ë ogpgz hb pbrobjbr abdmer es se`s `g crbquì`okg b`trb :> Mz b :> >>> Mz,
k`tb`skhghb b`trk`tb`skhghb b`trb :> hJ g b :> hJ g 7:> hJ b hurgéïe aá`kag hb 7 s. _e`s gokag hb 7:> 7:> hJ b hurgéïe aá`kag hb 7 s. _e`s gokag hb 7:> hJ hJ ogusga hbsoe`certogusga hbsoe`certee
b se`s gokag hb 78> hJ pehba ogusgr sb`sgéïe hb her.b se`s gokag hb 78> hJ pehba ogusgr sb`sgéïe hb her.
?7?7
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
22 K`ceragéïe b sk`gdkzgéïeK`ceragéïe b sk`gdkzgéïe
Bstg _béïe bstgjbdbob gs oe`hkéòbs hb k`ceragéïe b sk`gdkzgéïe pgrg igrg`tkr uag ghbqughgBstg _béïe bstgjbdbob gs oe`hkéòbs hb k`ceragéïe b sk`gdkzgéïe pgrg igrg`tkr uag ghbqughg
erkb`tgéïe ges usuçrkes oe`cerab e G`bxe J.erkb`tgéïe ges usuçrkes oe`cerab e G`bxe J.
2.72.7 K`ceragéïeK`ceragéïe
2.7.72.7.7 IbrgdIbrgd
 Gs  Gs k`ceragéòbs k`ceragéòbs hbvba hbvba sbr sbr oeapdbtgs, oeapdbtgs, prboksgs prboksgs b b odgrgs. odgrgs. Hbvba Hbvba sbr sbr hkspestgs hkspestgs sbiu`he sbiu`he e e orktërkeorktërke
hb trg`sakssïe b e prk`oápke hes hb trg`sakssïe b e prk`oápke hes heks sb`tkhes.heks sb`tkhes.
2.7.:2.7.: Xrg`sakssïeXrg`sakssïe
 Gs k`ceragéòbs  Gs k`ceragéòbs pehba sbr trg`spehba sbr trg`saktkhgs per abkaktkhgs per abkes hb sk`gdkzes hb sk`gdkzgéòbs vksugks, tçgéòbs vksugks, tçtbks b se`ergs, hbtbks b se`ergs, hb`khgs`khgs
ba 2.:.3.ba 2.:.3.
2.7.?2.7.? ^rk`oápke hes heks sb`tkhes^rk`oápke hes heks sb`tkhes
 G  G k`ceragéïe k`ceragéïe hbvb ehbvb eoerrbr goerrbr gtrgvës he trgvës he use hb use hb ̀ e aá`k`e aá`kae heks ae heks sb`tkhes2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.:.?2.:.? GapdktuhbGapdktuhb
 Gs gapdktuhbs hes  Gs gapdktuhbs hes sk`gks se`eres hbvba bstgr sk`gks se`eres hbvba bstgr ba oe`cerakhghb oea 8.; ba oe`cerakhghb oea 8.; b 2.:.;.?, b 2.:.;.?, eu oea eu oea `erags`erags
bspboáogs hb gpdkogéòbs b bspboáogs hb gpdkogéòbs b bqukpgab`tebqukpgab`tes.s.
2.:.82.:.8 OgtbierkgsOgtbierkgs
 G sk G sk̀ gdkzgéïe qu`gdkzgéïe qug`te îs ogtbierkg`te îs ogtbierkgs pehb sbr k`cegs pehb sbr k`ceragtkvg, hkrbokeragtkvg, hkrboke`gd b hb babri`gd b hb babriì`okg.ì`okg.
2.:.8.72.:.8.7 K`ceragtkvgK`ceragtkvg
_k`gdkzgéïe utkdkzghg pgrg khb`tkogr es hkcbrb`tbs gajkb`tbs eu bdbab`tes hb ua bspgée eu hb uag_k`gdkzgéïe utkdkzghg pgrg khb`tkogr es hkcbrb`tbs gajkb`tbs eu bdbab`tes hb ua bspgée eu hb uag
bhkogéïe. @e aejkdkçrke bstg sk`gdkzgéïe hbvb sbr utkdkzghg pgrg khb`tkogr oeag`hes.bhkogéïe. @e aejkdkçrke bstg sk`gdkzgéïe hbvb sbr utkdkzghg pgrg khb`tkogr oeag`hes.
2.:.8.:2.:.8.: Hkrboke`gdHkrboke`gd
_k`gdkzgéïe utkdkzghg pgrg k`hkogr hkrbéïe hb ua pbrourse eu g hkstrkjukéïe hb bdbab`tes hb ua_k`gdkzgéïe utkdkzghg pgrg k`hkogr hkrbéïe hb ua pbrourse eu g hkstrkjukéïe hb bdbab`tes hb ua
bspgée b hb uag bspgée b hb uag bhkogéïe. @g cerag vksugd, gsseokg sbtgs k`hkogtkvgs hb hkrbéïe g bhkogéïe. @g cerag vksugd, gsseokg sbtgs k`hkogtkvgs hb hkrbéïe g tbxtes, iurgs eutbxtes, iurgs eu
sáajedes. @g cerag tçtkd, utkdkzg sáajedes. @g cerag tçtkd, utkdkzg rbourses oeae dk`mg iukg eu pkse tçtkd. rbourses oeae dk`mg iukg eu pkse tçtkd. @g cerag se`erg, utkdkzg rbourses@g cerag se`erg, utkdkzg rbourses
hb çuhke pgrg bxpdg`géïe hb hkrboke`gab`tes b sbiurg`ég, oeae ba gdgrabs b retgs hb cuig.hb çuhke pgrg bxpdg`géïe hb hkrboke`gab`tes b sbiurg`ég, oeae ba gdgrabs b retgs hb cuig.
2.:.8.?2.:.8.? Babriì`okgBabriì`okg
_k`gdkzgéïe utkdkzghg pgrg k`hkogr gs retgs hb cuig b sgáhgs hb babriì`okg hgs bhkogéòbs, hes_k`gdkzgéïe utkdkzghg pgrg k`hkogr gs retgs hb cuig b sgáhgs hb babriì`okg hgs bhkogéòbs, hes
bspgées b he gajkb`tb urjg`e, eu gk`hg pgrg gdbrtgr qug`he mç ua pbrkie, oeae bspbokoghe `gbspgées b he gajkb`tburjg`e, eu gk`hg pgrg gdbrtgr qug`he mç ua pbrkie, oeae bspbokoghe `g
 GJ@X @JZ 7 GJ@X @JZ 7?8?8 (tehgs gs p?8?8 (tehgs gs pgrtbs).grtbs).
2.:.22.:.2 K`stgdgéïeK`stgdgéïe
 G sk G sk̀ gdkzgéïe qu`gdkzgéïe qug`te î k`stgdgéïg`te î k`stgdgéïe pehb sbr pbre pehb sbr pbrag`b`tb eu tbapag`b`tb eu tbaperçrkg.erçrkg.
2.:.2.72.:.2.7 ^brag`b`tb^brag`b`tb
_k`gdkzgéïe utkdkzghg `gs çrbgs b bspgées, oulg cu`éïe lç bstç hb`khg._k`gdkzgéïe utkdkzghg `gs çrbgs b bspgées, oulg cu`éïe lç bstç hb`khg.
2.:.2.:2.:.2.: XbaperçrkgXbaperçrkg
_k`gdkzgéïe utkdkzghg pgrg k`hkogr k`ceragéòbs prevksÿrkgs eu qub pehba sbr gdtbrghgs pbrkehkogab`tb._k`gdkzgéïe utkdkzghg pgrg k`hkogr k`ceragéòbs prevksÿrkgs eu qub pehba sbr gdtbrghgs pbrkehkogab`tb.
2.:.32.:.3 XkpesXkpes
Es tkpes hb Es tkpes hb sk`gdkzgéïe pehbsk`gdkzgéïe pehba sbr vksugd, se`erg b a sbr vksugd, se`erg b tçtkd.tçtkd.
2.:.3.72.:.3.7 _k`gdkzgéïe vksugd_k`gdkzgéïe vksugd
Ë oeapestg per ab`sgib`s hb tbxtes, oe`trgstbs, sáajedes b Ë oeapestg per ab`sgib`s hb tbxtes, oe`trgstbs, sáajedes b iurgs.iurgs.
2.:.3.:2.:.3.: _k`gdkzgéïe se`erg_k`gdkzgéïe se`erg
Ë oeapestg per oe`lu`tes hb se`s qub pbraktba g oeaprbb`sïe pbdg guhkéïe.Ë oeapestg per oe`lu`tes hb se`s qub pbraktba g oeaprbb`sïe pbdg guhkéïe.
2.:.3.?2.:.3.? _k`gdkzgéïe tçtkd_k`gdkzgéïe tçtkd
Ë oeapestg per k`ceragéòbs ba rbdbve, oeae tbxtes, Ë oeapestg per k`ceragéòbs ba rbdbve, oeae tbxtes, sáajedes b Jrgkddb.sáajedes b Jrgkddb.
????
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.:.92.:.9 K`ceragéòbs bssb`okgksK`ceragéòbs bssb`okgks
 Gs k`ceragéòbs bssb`okgks ges bspgées `gs  Gs k`ceragéòbs bssb`okgks ges bspgées `gs bhkogéòbs, `e aejkdkçrke b `es bqukpgab`tes urjg`esbhkogéòbs, `e aejkdkçrke b `es bqukpgab`tes urjg`es
hbvba sbr utkdkzghgs hb cerag vksugd, se`erg eu tçtkd, hb goerhe oea e prk`oápke hes heks sb`tkhes,hbvba sbr utkdkzghgs hb cerag vksugd, se`erg eu tçtkd, hb goerhe oea e prk`oápke hes heks sb`tkhes,
b oe`cerab Xgjbdg 7.b oe`cerab Xgjbdg 7.
Xgjbdg 7 ‟ Gpdkogéïe b cerags hb k`ceragéïe b sk`gdkzgéïeXgjbdg 7 ‟ Gpdkogéïe b cerags hb k`ceragéïe b sk`gdkzgéïe
GGppddkkooggééïïee KK`̀ssttggddggééïïee OOggttbbiieerrkkgg
XkpesXkpes
SksugdSksugd XXççttkkdd __ee`̀eerrgg
Bhkogéïe/Bhkogéïe/
bspgée/bspgée/
bqukpgab`tesbqukpgab`tes
^brag`b`tb^brag`b`tb
Hkrboke`gd/Hkrboke`gd/  
k`ceragtkvgk`ceragtkvg gg
Babriì`okgBabriì`okg
XbaperçrkgXbaperçrkg
Hkrboke`gd/Hkrboke`gd/
k`ceragtkvgk`ceragtkvg
Babriì`okgBabriì`okg gg
AejkdkçrkesAejkdkçrkes
^brag`b`tb^brag`b`tb K`ceragtkvgK`ceragtkvg gg
XbaperçrkgXbaperçrkg K`ceragtkvgK`ceragtkvg
@EX@EXG G Gs Gs pbégs pbégs hb hb aejkdkçrke aejkdkçrke oe`tkhgs oe`tkhgs `bstg `bstg XXgjbdg gjbdg sïe sïe gqubdgs gqubdgs e`hb e`hb g g sk`gdkzgéïe sk`gdkzgéïe ëë
`bobssçrkg, per bxbapde, jbjbheures, tbdbce`bs bto.`bobssçrkg, per bxbapde, jbjbheures, tbdbce`bs bto.
gg  Gprbsb`tg hugs cerags hb gpdkogéïe2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.:.=.7.22.:.=.7.2 Bdbab`tes hb erkb`tgéïe b hkrboke`gab`te hbvba sbr k`stgdghes oea cerag dÿikog hbBdbab`tes hb erkb`tgéïe b hkrboke`gab`te hbvba sbr k`stgdghes oea cerag dÿikog hb
erkb`tgéïe, qug`he `ïe meuvbr iukgs eu dk`mgs hb jgdkzgab`te.erkb`tgéïe, qug`he `ïe meuvbr iukgs eu dk`mgs hb jgdkzgab`te.
2.:.=.7.32.:.=.7.3 E deogd hbtbrak`ghe pgrg peskoke`gab`te he k`tërprbtb hb Dkjrgs hbvb sbr khb`tkogheE deogd hbtbrak`ghe pgrg peskoke`gab`te he k`tërprbtb hb Dkjrgs hbvb sbr khb`tkoghe
oea e sáajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg. Hbvb sbr igrg`tkhe ua ceoe hb duzoea e sáajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg. Hbvb sbr igrg`tkhe ua ceoe hb duz
peskoke`ghpeskoke`ghe hb cerag g e hb cerag g kduak`gr e k`tërprbtb hb sk`gks, hbshb g ogjbég gtë es kduak`gr e k`tërprbtb hb sk`gks, hbshb g ogjbég gtë es lebdmes. Bstb ceoe `ïelebdmes. Bstb ceoe `ïe
pehb prelbtgr seajrg `e pdg`e gtrçs he k`tërprbtb hb sk`gks.pehb prelbtgr seajrg `e pdg`e gtrçs he k`tërprbtb hb sk`gks.
2.:.=.7.92.:.=.7.9 ^dg`es b agpgs gobssávbks hb erkb`tgéïe pehba sbr k`stgdghes, hbpb`hb`he hg cu`oke`g-^dg`es b agpgs gobssávbks hb erkb`tgéïe pehba sbr k`stgdghes, hbpb`hb`he hg cu`oke`g-
dkhghb b hg dkhghb b hg okroudgéïe ̀ e bspgée. Ghetgr oe`cerab 2.8.:.okroudgéïe ̀ e bspgée. Ghetgr oe`cerab 2.8.:.
2.:.=.:2.:.=.: GdturgGdturg
2.:.=.:.72.:.=.:.7  G  G sk`gdkzgéïe sk`gdkzgéïe hbvb hbvb bstgr bstgr k`stgdghg k`stgdghg g g uag uag gdturg gdturg qub qub cgverbég cgverbég g g dbikjkdkhgdbikjkdkhghb hb b b odgrbzgodgrbzg
hg k`ceragéïe, gtb`hb`he îs pbssegs oea hg k`ceragéïe, gtb`hb`he îs pbssegs oea hbokì`okg sb`tghgs, ba pë eu hbokì`okg sb`tghgs, ba pë eu ogak`mg`heogak`mg`he, rbspbktg`he, rbspbktg`he
g _béïe 8.g _béïe 8.
2.:.=.:.:2.:.=.:.:  G sk G sk̀ gdkzgéïe hb`gdkzgéïe hbvb k`oerpergr svb k`oerpergr sk`gdkzgéïe tçtkk`gdkzgéïe tçtkd b eu se`erg, oed b eu se`erg, oe`cerab 2.8.`cerab 2.8.
2.:.=.:.?2.:.=.:.?  G  G sk`gdkzgéïe sk`gdkzgéïe suspb`sg suspb`sg hbvb hbvb sbr sbr k`stgdghg k`stgdghg gokag gokag hb hb :,7> :,7> a a he he pkse. pkse. @gs @gs gpdkogéòbsgpdkogéòbs
bssb`okgks (vbr 2.8), bstg hbvb sbr bssb`okgks (vbr 2.8), bstg hbvb sbr oeapdbab`tgoeapdbab`tghg per uag sk`gdkzgéïe tçtkd b hg per uag sk`gdkzgéïe tçtkd b eu se`erg.eu se`erg.
2.:.=.?2.:.=.? HkgirgagéïeHkgirgagéïe
 G  G rbhgéïe rbhgéïe hb hb tbxtes tbxtes oe`tb`he oe`tb`he erkb`tgéòbserkb`tgéòbs, , k`struéòbs k`struéòbs hb hb use use hb hb çrbgs, çrbgs, ejlbtes, ejlbtes, bqukpgab`bqukpgab t̀es,tes,
rbiudgab`terbiudgab`tes, ̀ erags hb s, ̀ erags hb oe`hutg b utkdkzgéïe hbvbgtkvg b b `ïe `ïe pgsskvg6pgsskvg6
b) b) bstgr bstgr `g `g cerag cerag gragtkvg gragtkvg b b `ïe `ïe `bigtkvg6`bigtkvg6
c) c) b`cgtkzgr b`cgtkzgr g g sbquì`okg sbquì`okg hgs hgs géòbs.géòbs.
2.:.=.?.72.:.=.?.7 Ba sk`gdkzgéïe, b`tb`hb-sb per tkpeirgg gs dbtrgs, Ba sk`gdkzgéïe, b`tb`hb-sb per tkpeirgg gs dbtrgs, `üabres b sk`gks utkdkzghes ba `üabres b sk`gks utkdkzghes ba pdgogs,pdgogs,
sk`gks vksugks eu tçtbks, b sk`gks vksugks eu tçtbks, b per ce`tb tkpeirçog ua oe`lu`te hb ogrgotbrbs ba per ce`tb tkpeirçog ua oe`lu`te hb ogrgotbrbs ba ua bstkde oebrb`tb.ua bstkde oebrb`tb.
2.:.=.?.:2.:.=.?.: Zboeab`hg-sb g oeajk`géïe hb dbtrgs agküsoudgs b ak`üsoudgs (ogkxgs gdtg b jgkxg),Zboeab`hg-sb g oeajk`géïe hb dbtrgs agküsoudgs b ak`üsoudgs (ogkxgs gdtg b jgkxg),
dbtrgs sba sbrkcg, bvktg`he-sb, gk`hg, ce`tbs ktçdkogs, hboerghgs, ag`usorktgs, oea seajrgs, oeadbtrgs sba sbrkcg, bvktg`he-sb, gk`hg, ce`tbs ktçdkogs, hboerghgs, ag`usorktgs, oea seajrgs, oea
gpgrì`okg trkhkab`ske`gd eu hksterokhgs.gpgrì`okg trkhkab`ske`gd eu hksterokhgs.
@EXG @EXG G G hkgirgagéïe oe`skstb hkgirgagéïe oe`skstb `e `e gte gte hb hb oeaper oeaper b b hkstrkjukr hkstrkjukr tbxtes, tbxtes, sáajedes sáajedes b b kagib`s kagib`s sejrb sejrb uaua
bdbab`te hb k`ceragéïe ba uag dÿikog erig`kzgoke`gd.bdbab`te hb k`ceragéïe ba uag dÿikog erig`kzgoke`gd.
2.:.=.82.:.=.8 Oe`trgstbOe`trgstb
Ë g Ë g pbrobpéïe hgs hkcbrb`égs gajkb`tgks per abke hes sb`tkhes. ̂ ehb pbrobpéïe hgs hkcbrb`égs gajkb`tgks per abke hes sb`tkhes. ̂ ehb sbr hbtbrak`ghe, bqugoke`ghsbr hbtbrak`ghe, bqugoke`ghe,e,
rbcbrb`okghe, prelbtghe, abhkhe b oe`tredghe. Es sb`tkhes agks usugks ‟ vksïe, tgte b guhkéïe ‟rbcbrb`okghe, prelbtghe, abhkhe b oe`tredghe. Es sb`tkhes agks usugks ‟ vksïe, tgte b guhkéïe ‟
pbraktba pbrobjbr es gajkb`tbs gtrgvës hgs pbraktba pbrobjbr es gajkb`tbs gtrgvës hgs hkcbrb`égs oe`trgstg`tbs hb sugs ogrgotbrástkogs, oeaehkcbrb`égs oe`trgstg`tbs hb sugs ogrgotbrástkogs, oeae
se`s, tbxturgs b duak`ê`okg. G gpdkogéïe hes oe`trgstbs vksugks, tçtbks b se`eres hbvb bstgr hb goerhese`s, tbxturgs b duak`ê`okg. G gpdkogéïe hes oe`trgstbs vksugks, tçtbks b se`eres hbvb bstgr hb goerhe
oea 2.7.?.oea 2.7.?.
?2?2
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.:.;2.:.; Dk`iugibaDk`iugiba
Hb`b-sb oeae ua oe`lu`te hb sáajedes b rbirgs Hb`b-sb oeae ua oe`lu`te hb sáajedes b rbirgs hb gpdkogéïe b hkspeskéïe, qub ter`g pessávbd uahb gpdkogéïe b hkspeskéïe, qub ter`g pessávbd ua
skstbag hb oeau`kogéïe, pehb`he sbr vksugd, skstbag hb oeau`kogéïe, pehb`he sbr vksugd, tçtkd eu tçtkd eu se`ere. Cu`hgab`tgdabse`ere. Cu`hgab`tgdab`tb, tba `tb, tba g ogpgokhghbg ogpgokhghb
hb preperoke`gr k`tbdkikjkdkhghb.hb preperoke`gr k`tbdkikjkdkhghb.
2.:.;.72.:.;.7 Dk`iugiba vksugdDk`iugiba vksugd
K`ceragéòbs vksugks hbvba sbiukr prbakssgs hb tbxte, hkab`ske`gab`te b oe`trgstb hes tbxtesK`ceragéòbs vksugks hbvba sbiukr prbakssgs hb tbxte, hkab`ske`gab`te b oe`trgstb hes tbxtes
b sáajedes, pgrg qub sblga pbrobptávbks k`oduskvb per pbssegs oea jgkxg vksïe.b sáajedes, pgrg qub sblga pbrobptávbks k`oduskvb per pbssegs oea jgkxg vksïe.
2.:.;.7.72.:.;.7.7 Oe`trgstb vksugdOe`trgstb vksugd
E oe`trgstb vksugd tba oeae cu`éïe hbstgogr bdbab`tes b`trb sk per abke hg oeapeskéïe odgre-E oe`trgstb vksugd tba oeae cu`éïe hbstgogr bdbab`tes b`trb sk per abke hg oeapeskéïe odgre-
bsoure eu bsoure-odgre pgrg omgagr bsoure eu bsoure-odgre pgrg omgagr g gtb`éïe he g gtb`éïe he ejsbrvgherejsbrvgher. E . E oe`trgstb tgajëa hbvb sbr oe`trgstb tgajëa hbvb sbr usgheusghe
`g k`ceragéïe vksugd b pgrg gdbrtgr pbrkies. E oe`trgstb ë g hkcbrb`ég hb duak`ê`okg b`trb uag`g k`ceragéïe vksugd b pgrg gdbrtgr pbrkies. E oe`trgstb ë g hkcbrb`ég hb duak`ê`okg b`trb uag
iurg b e cu`he. iurg b e cu`he. ^grg hbtbrak`gr g hkcbrb`ég rbdgtkvg hb duak`ê`okg, e DZS hg supbrcáokb ^grg hbtbrak`gr g hkcbrb`ég rbdgtkvg hb duak`ê`okg, e DZS hg supbrcáokb hbvb sbrhbvb sbr
oe`mbokhe.oe`mbokhe.
 G abhkéïe  G abhkéïe he he oe`trgstb oe`trgstb vksugd vksugd hbvb hbvb sbr sbr cbktg cbktg gtrgvës gtrgvës he he DZS DZS (vgder (vgder hg hg duz duz rbbtkhg) rbbtkhg) `g `g supbrcáokb.supbrcáokb.
E DZS ë abhkhe `g bsogdg hb > g 7>>, sb`he qub > ë e vgder he prbte pure b 7>> ë e vgder heE DZS ë abhkhe `g bsogdg hb > g 7>>, sb`he qub > ë e vgder he prbte pure b 7>> ë e vgder he
jrg`oe pure. G Xgjbdg : rbprbsb`tg g hkcbrb`ég `g bsogdg he DZS rboeab`hghg b`trb hugs supbrcáokbsjrg`oe pure. G Xgjbdg : rbprbsb`tg g hkcbrb`ég `g bsogdg he DZS rboeab`hghg b`trb hugs supbrcáokbs
ghlgob`tbs, oe`cerab G_XA O3>;->9.ghlgob`tbs, oe`cerab G_XA O3>;->9.
XXgjbdg : ‟ gjbdg : ‟ Gpdkogéïe hg hkcbrb`ég Gpdkogéïe hg hkcbrb`ég he DZS `g sk`gdkzgéïe ‟ ΘDZShe DZS `g sk`gdkzgéïe ‟ ΘDZS
GGppddkkooggééïïe e vvkkssuuggd d hhe e ΘΘDDZZSS HHkkccbbrrbb`̀éég g ̀̀ g g bbssooggddgg
 Çrbgs gapdgs (p Çrbgs gapdgs (pgrbhb, pkse, pegrbhb, pkse, pertgs, tbte)rtgs, tbte)
Bdbab`tes b oeape`b`tbs pgrg cgokdktgrBdbab`tes b oeape`b`tbs pgrg cgokdktgr
g erkb`tgéïe (oerrkaïes, oe`tredbs, pksesg erkb`tgéïe (oerrkaïes, oe`tredbs, pkses
tçtbks)tçtbks)
≢≢ ?> pe`tes ?> pe`tes
^brkie ba petb`okgd^brkie ba petb`okgd
Xbxte k`ceragtkve (sk`gdkzgéïe)Xbxte k`ceragtkve (sk`gdkzgéïe)
≢≢ 3> pe`tes 3> pe`tes
@EXG @EXG 7 7 @g gpdkogéïe @g gpdkogéïe he DZShe DZS, es , es pdg`es agks pdg`es agks odgres hbvba tbr odgres hbvba tbr aá`kae hbaá`kae hb
2> pe`tes.2> pe`tes.
@EXG @EXG : : Rtkdkzgr oeae rbcbrì`okg pgrg oe`trgstb vksugd e DZS b cgterbsRtkdkzgr oeae rbcbrì`okg pgrg oe`trgstb vksugd e DZS b cgterbs
rbdbvg`tbs hb prelbte hghes he G`bxe J.rbdbvg`tbs hb prelbte hghes he G`bxe J.
2.:.;.7.:2.:.;.7.: DbikjkdkhghbDbikjkdkhghb
2.:.;.7.:.72.:.;.7.:.7 Hbvb mgvbr oe`trgstb, oe`cerab Xgjbdg :, b`trb g sk`gdkzgéïe vksugd (tbxte eu sáajedeHbvb mgvbr oe`trgstb, oe`cerab Xgjbdg :, b`trb g sk`gdkzgéïe vksugd (tbxte eu sáajede
b cu`he) b g supbrcáokb sejrb g qugd bdg bstç gxghg, oukhg`he pgrg qub g kduak`géïe he b`ter`eb cu`he) b g supbrcáokb sejrb g qugd bdg bstç gxghg, oukhg`he pgrg qub g kduak`géïe he b`ter`e  ‚ ‚
`gturgd eu grtkokgd`gturgd eu grtkokgd ‟ ‟ `ïe prbluhkqub g oeaprbb`sïe hg k`ceragéïe. `ïe prbluhkqub g oeaprbb`sïe hg k`ceragéïe.
2.:.;.7.:.:2.:.;.7.:.: Es tbxtes b sáajedes, jba oeae e cu`he hgs pbégs hb sk`gdkzgéïe, hbvba bvktgr e useEs tbxtes b sáajedes, jba oeae e cu`he hgs pbégs hb sk`gdkzgéïe, hbvba bvktgr e usehb agtbrkgks jrkdmg`tbs b hb gdtg rbbxïe, rbhuzk`he e ecusogab`te, b hbvba ag`tbr e hb agtbrkgks jrkdmg`tbs b hb gdtg rbbxïe, rbhuzk`he e ecusogab`te, b hbvba ag`tbr e DZS oe`cerabDZS oe`cerab
Xgjbdg :. G tkpeirgg ba Jrgkddb `ïe `bobssktg hb oe`trgstb vksugd.Xgjbdg :. G tkpeirgg ba Jrgkddb `ïe `bobssktg hb oe`trgstb vksugd.
?3?3
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.:.;.7.:.?2.:.;.7.:.? Wug`he g sk`gdkzgéïe cer rbtrekduak`ghg, hbvb ag`tbr g rbdgéïe hb oe`trgstb.Wug`he g sk`gdkzgéïe cer rbtrekduak`ghg, hbvb ag`tbr g rbdgéïe hb oe`trgstb.
2.:.;.7.?2.:.;.7.? Dbtrgs b `üabres vksugksDbtrgs b `üabres vksugks
 G hkab G hkab`sïe hgs dbtrgs b `üabres hb`sïe hgs dbtrgs b `üabres hbvb sbr preperoke`gd î hkstêvb sbr preperoke`gd î hkstê`okg hb dbkturg, ejbhb`okg hb dbkturg, ejbhbob`he î rbdgéïeob`he î rbdgéïe
7/:>>. Zboeab`hg-sb g utkdkzgéïe hb ce`tbs sba sbrkcg. Hbvba sbr utkdkzghgs dbtrgs ba ogkxgs gdtg7/:>>. Zboeab`hg-sb g utkdkzgéïe hb ce`tbs sba sbrkcg. Hbvba sbr utkdkzghgs dbtrgs ba ogkxgs gdtg   
b jgkxg, bvktg`he-sb tbxtes `g vbrtkogd. ^grg ab`sgib`s hb ghvbrtì`okg, hbvba sbr utkdkzghgs dbtrgsb jgkxg, bvktg`he-sb tbxtes `g vbrtkogd. ^grg ab`sgib`s hb ghvbrtì`okg, hbvba sbr utkdkzghgs dbtrgs
ba ogkxg gdtg.ba ogkxg gdtg.
2.:.;.7.82.:.;.7.8 _áajedes vksugks_áajedes vksugks
^grg g sk`gdkzgéïe hes gajkb`tbs, g gdturg he sáajede hbvb tbr g preperéïe hb 7/:>> hg hkstê`okg^grg g sk`gdkzgéïe hes gajkb`tbs, g gdturg he sáajede hbvb tbr g preperéïe hb 7/:>> hg hkstê`okg
hbvksghg, oea aá`kae hb hb vksghg, oea aá`kae hb = oa. E = oa. E hbsb`me he sáajede hbvb gtb`hbr îs sbiuk`tbs oe`hkéòbs > ̀̀aa CCrrbbqquuìì`̀ookkgg
DDggrrgg`̀llgg 22;;> > ̀̀a a g g 33::2 2 ̀̀aa CCrrbbqquuìì`̀ookkgg
 Gagrbdg Gagrbdg 232 `a g 2;> 232 `a g 2;> ̀ a`a Crbquì`okgCrbquì`okg
SSbbrrhhbb 22>>> > ̀̀a a g g 22332 2 ̀̀aa CCrrbbqquuìì`̀ookkgg
Jrg`ogJrg`og 2 2>> ¾f2 2>> ¾f ·· 7> % 7> % XbapbrgturgXbapbrgturg
2.:.;.:2.:.;.: Dk`iugiba tçtkdDk`iugiba tçtkd
2.:.;.:.72.:.;.:.7 Oe`trgstb tçtkdOe`trgstb tçtkd
^grg tbxtes b sáajedes tçtbks, g gdturg he gdte rbdbve hbvb bstgr b`trb >,= aa b 7,: aa. Zboeab`hga-sb^grg tbxtes b sáajedes tçtbks, g gdturg he gdte rbdbve hbvb bstgr b`trb >,= aa b 7,: aa. Zboeab`hga-sbdbtrgs ba ogkxg gdtg b ogkxg jgkxg pgrg sb`tb`égs, b ba ogkxg gdtg pgrg crgsbs ourtgs, bvktg`hedbtrgs ba ogkxg gdtg b ogkxg jgkxg pgrg sb`tb`égs, b ba ogkxg gdtg pgrg crgsbs ourtgs, bvktg`he
g utkdkzgéïe hb tbxtes `g g utkdkzgéïe hb tbxtes `g vbrtkogd.vbrtkogd.
?9?9
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Ba bspbokgd, es rbdbves pgrg dk`iugiba ba Jrgkddb b pkses tçtbks rbqubrba jea oe`tredb hkab`ske`gd.Ba bspbokgd, es rbdbves pgrg dk`iugiba ba Jrgkddb b pkses tçtbks rbqubrba jea oe`tredb hkab`ske`gd.
^grg pkses tçtbks b vksugks, vbr 2.8.3.^grg pkses tçtbks b vksugks, vbr 2.8.3.
2.:.;.:.:2.:.;.:.: Dbtrgs b `üabres tçtbksDbtrgs b `üabres tçtbks
Es tbxtes ba Es tbxtes ba rbdbve hbvba bstgr gsseokghes ge tbxte ba rbdbve hbvba bstgr gsseokghes ge tbxte ba Jrgkddb.Jrgkddb.
Es ogrgotbrbs ba rbdbve hbvba gtb`hbr îs Es ogrgotbrbs ba rbdbve hbvba gtb`hbr îs sbiuk`tbs oe`hkéòbssbiuk`tbs oe`hkéòbs,= >,= aa aa g g 7,: 7,: aa6aa6
o) o) gdturg gdturg hes hes ogrgotbrbs 2> aa6aa6
h) h) hkstê`okg hkstê`okg aá`kag aá`kag b`trb b`trb ogrgotbrbs> hg hkstê`okg^grg g sk`gdkzgéïe hes gajkb`tbs, g gdturg he sáajede hbvb tbr g preperéïe hb 7/:>> hg hkstê`okg
hb vksghg oea e aá`kae hb => aa. E hbsb`me he sáajede hbvb gtb`hbr îs sbiuk`tbs oe`hkéòbs aa. E hbsb`me he sáajede hbvb gtb`hbr îs sbiuk`tbs oe`hkéòbs => aa6aa6
b) b) gdturg gdturg he he rbdbve,3 rbdbve,3 aa aa g g 7,:> 7,:> aa6aa6
c) c) hkstê`okg hkstê`okg b`trb b`trb e e sáajede sáajede b b e e tbxte2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba akdáabtresHkab`sòbs ba akdáabtres
:,:,9 9 :,:,9 9 3,3,3 3 7>7>,= ,= hb hb 7,7,: : g g ::,> ,> hb hb >,>,3 3 g g >,>,==
* H ski`kckog hkêabtre.* H ski`kckog hkêabtre.
gg
jj
oo
hh
bb
gg jj oo hh
Hkêabtre heHkêabtre he
pe`tepe`te
b 1 Hb 1 H
Gdturg heGdturg he
pe`te Mpe`te M
Ckiurg ?? ‟ Grrg`le ibeaëtrkoe hes pe`tes ba JrgkddbCkiurg ?? ‟ Grrg`le ibeaëtrkoe hes pe`tes ba Jrgkddb
Hkab`sòbs ba akdáabtresHkab`sòbs ba akdáabtres
HH hkêabtre hg jgsb 7,: g :,> hkêabtre hg jgsb 7,: g :,>
M M   gdturg he pe`te hb  gdturg he pe`te hb
>,3 g >,=>,3 g >,=
Ceragte bscërkoe eu gjejghgheCeragte bscërkoe eu gjejghghe
 G  G preperéïe preperéïe (^) ë (^) ë g rbdgg rbdgéïe b`trb éïe b`trb e hkêabe hkêabtre (H) tre (H) b g b g gdturg (gdturg (M) he M) he pe`te, ope`te, oe`cerab e`cerab g bqugg bqugéïe g éïe g sbiukr :,> aa,aa,
M M    hbvb hbvb bstgr bstgr b`trb b`trb >,3 >,3 aa aa b >b >,= a,= aa, ba, b
^ ^    hbvb hbvb bstgr bstgr b`trb b`trb :,> :,> b b :,2.:,2.
Ckiurg ?8 ‟ Ceragte he rbdbve he pe`te ba JrgkddbCkiurg ?8 ‟ Ceragte he rbdbve he pe`te ba Jrgkddb
?;?;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.:.;.?2.:.;.? Dk`iugiba se`ergDk`iugiba se`erg
Es oe`lu`tes hb se`s hbvbasbr oeapestes `g cerag hb k`ceragéòbs vbrjgks eu `ïe. Es sk`gksEs oe`lu`tes hb se`s hbvba sbr oeapestes `g cerag hb k`ceragéòbs vbrjgks eu `ïe. Es sk`gks
hbvba hkstk`iukr b`trb sk`gks hb hbvba hkstk`iukr b`trb sk`gks hb deogdkzgéïedeogdkzgéïe, ghvbrtì`okg b , ghvbrtì`okg b k`struéïe, oe`cerab 2.:.:.k`struéïe, oe`cerab 2.:.:.
2.:.;.?.72.:.;.?.7 Oe`trgstb se`ereOe`trgstb se`ere
Es oe`trgstbs se`eres sïe pbrobjkhes pbde sb`tkhe hg guhkéïe he gpgrbdme guhktkve.Es oe`trgstbs se`eres sïe pbrobjkhes pbde sb`tkhe hg guhkéïe he gpgrbdme guhktkve.
_ïe bspbokgdab`tb kapertg`tbs `gs pbssegs oea hbokì`okg vksugd qub _ïe bspbokgdab`tb kapertg`tbs `gs pbssegs oea hbokì`okg vksugd qub per abke hgs per abke hgs hkcbrb`égs heshkcbrb`égs hes
se`s oe`sbiuba hkstk`iukr e gajkb`tb oea se`s oe`sbiuba hkstk`iukr e gajkb`tb oea jgstg`tb odgrbzg.jgstg`tb odgrbzg.
 Gs  Gs hkcbrb`égs hkcbrb`égs sïe sïe cçobks cçobks hb hb b`tb`hbr b`tb`hbr qug`he qug`he sb sb gsseokga gsseokga hkcbrb`tbs hkcbrb`tbs se`s, se`s, oeae oeae se`s se`s hb hb k`struab`tesk`struab`tes
hkcbrb`tbs hb uag erqubstrg.hkcbrb`tbs hb uag erqubstrg.
 Gs gpdkogéòbs he  Gs gpdkogéòbs he oe`trgstb se`ere sïe oe`trgstb se`ere sïe bspbokgdab`bspbokgdab t̀b kapertg`tbs ba tb kapertg`tbs ba ogses hb ogses hb pbrkies, erkb`tgéïepbrkies, erkb`tgéïe
b oeau`kogéïe. ^er sbr hb cçokd oe`ob`trgéïe hb k`ceragéòbs, pbraktba uag hboehkogéïe rçpkhgb oeau`kogéïe. ^er sbr hb cçokd oe`ob`trgéïe hb k`ceragéòbs, pbraktba uag hboehkogéïe rçpkhg
b prboksg pbde oërbjre, e qub b prboksg pbde oërbjre, e qub ter`g bssg cgoudhghb tïe kapertg`tb oeae g vksïe.ter`g bssg cgoudhghb tïe kapertg`tb oeae g vksïe.
 G abh G abhkéïe hes se`s ë rbdgkéïe hes se`s ë rbdgtkvgab`tb cçokd hb bxtkvgab`tb cçokd hb bxboutgrboutgr. Ra skapdbs akorece`. Ra skapdbs akorece`b ogptg g prbssïe se`b ogptg g prbssïe se`ergerg
b pehb k`ceragr gs crbquì`okgs b gapdktuhbs ibrghgs per abke hb hbokjbdáabtres.b pehb k`ceragr gs crbquì`okgs b gapdktuhbs ibrghgs per abke hb hbokjbdáabtres.
2.:.;.?.:2.:.;.?.:
_k`gks se`eres_k`gks se`eres
2.:.;.?.:.72.:.;.?.:.7 Es sk`gks se`eres vbrjgks hbvba tbr gs Es sk`gks se`eres vbrjgks hbvba tbr gs sbiuk`tbs ogrgotbrástkogsbiuk`tbs ogrgotbrástkogs> Mz, 7 >>> Mz b ? >>> Mz pgrg sk`gks hb deogdkzgéïe b ghvbrtì`okg. ^grg sk`gks hb k`struéïehb 7>> Mz, 7 >>> Mz b ? >>> Mz pgrg sk`gks hb deogdkzgéïe b ghvbrtì`okg. ^grg sk`gks hb k`struéïe
hbvba-sb gorbsob`tgr eutrgs crbquì`okgs b`trb 7>> Mz b ? >>> Mz. Es sk`gks se`eres `ïe pehbahbvba-sb gorbsob`tgr eutrgs crbquì`okgs b`trb 7>> Mz b ? >>> Mz. Es sk`gks se`eres `ïe pehba
udtrgpgssgr ? >>> Mz.udtrgpgssgr ? >>> Mz.
2.:.;.?.:.?2.:.;.?.:.? Es bqukpgab`tes b hkspesktkves se`eres hbvba sbr Es bqukpgab`tes b hkspesktkves se`eres hbvba sbr ogpgzbs hb abhkr guteagtkogab`tbogpgzbs hb abhkr guteagtkogab`tb
e ruáhe aeab`tê`be ge rbher he deogd ae`kterghe, ba hbokjëks (hJ), pgrg rbcbrì`okg, b baktkr se`se ruáhe aeab`tê`be ge rbher he deogd ae`kterghe, ba hbokjëks (hJ), pgrg rbcbrì`okg, b baktkr se`s
oea vgderbs hb 7> hJG gokag he vgder rbcbrb`okghe, oe`cerab GJ@X @JZ 7>72:.oea vgderbs hb 7> hJG gokag he vgder rbcbrb`okghe, oe`cerab GJ@X @JZ 7>72:.
2.:.;.?.:.82.:.;.?.:.8 @gs sgdgs hb bspbtçoudes, es bqukpgab`tes hb k`ceragéòbs se`ergs b skstbags hb@gs sgdgs hb bspbtçoudes, es bqukpgab`tes hb k`ceragéòbs se`ergs b skstbags hb
trghuéïe skaudtê`bg hbvba pbraktkr e oe`tredb k`hkvkhugd hb veduab b pessukr rbourses pgrg bvktgrtrghuéïe skaudtê`bg hbvba pbraktkr e oe`tredb k`hkvkhugd hb veduab b pessukr rbourses pgrg bvktgr
k`tbrcbrì`okgs.k`tbrcbrì`okgs.
2.?2.? _áajedes_áajedes
2.?.72.?.7 IbrgksIbrgks
_áajedes sïe rbprbsb`tgéòbs irçogs qub, gtrgvës hb uag iurg eu cerag oe`vb`oke`ghg,_áajedes sïe rbprbsb`tgéòbs irçogs qub, gtrgvës hb uag iurg eu cerag oe`vb`oke`ghg,
bstgjbdboba g g`gdeikg b`trb e ejlbte b g k`ceragéïe hb sug rbprbsb`tgéïe b bxprbssga gdiuagbstgjbdboba g g`gdeikg b`trb e ejlbte b g k`ceragéïe hb sug rbprbsb`tgéïe b bxprbssga gdiuag
ab`sgiba. Hbvba sbr dbiávbks b ab`sgiba. Hbvba sbr dbiávbks b hb cçokd hb cçokd oeaprbb`sïoeaprbb`sïe, gtb`hb`he g e, gtb`hb`he g pbssegs bstrg`ibkrgs, g`gdcgjbtgspbssegs bstrg`ibkrgs, g`gdcgjbtgs
b oea jgkxg vksïe, eu obigs, qug`he ba rbdbve. Es sáajedes qub oerrbspe`hba î gobsskjkdkhghbb oea jgkxg vksïe, eu obigs, qug`he ba rbdbve. Es sáajedes qub oerrbspe`hba î gobsskjkdkhghb
`g bhkogéïe b prbstgéïe hb sbrvkées sïe rbdgoke`ghes ba 2.?.: g 2.?.2.`g bhkogéïe b prbstgéïe hb sbrvkées sïe rbdgoke`ghes ba 2.?.: g 2.?.2.
8>8>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.?.:2.?.: _áajede k`tbr`goke`gd hb gobsse ‟ _KG_áajede k`tbr`goke`gd hb gobsse ‟ _KG
 G  G k`k`hkhkogogéïéïe e hb hb gogobsbsskskjkjkdkdkhghghb hb `g`gs s bhbhkkogogéòéòbsbs, , `e `e aeaejkjkdkdkçrçrkeke, , `e`es s bsbspgpgéeées s b b `e`es s bqbqukukpgpgabab`te`tes s ururjgjg--
`es hbvb sbr cbktg per abke he sáajede k`tbr`goke`gd hb gobsse ‟ _KG. G rbprbsb`tgéïe he sáa-`es hbvb sbr cbktg per abke he sáajede k`tbr`goke`gd hb gobsse ‟ _KG. G rbprbsb`tgéïe he sáa-
jede k`tbr`goke`gd hb gobsse oe`skstb ba ua pkoteirgag jrg`oe sejrb cu`he gzud (rbcbrì`okgjede k`tbr`goke`gd hb gobsse oe`skstb ba ua pkoteirgag jrg`oe sejrb cu`he gzud (rbcbrì`okg
Au`sbdd 7>J2/7> eu ̂ g`te`b :;:2 O). Bstb Au`sbdd 7>J2/7> eu ̂ g`te`b :;:2 O). Bstb sáajede pehb, epkoke`gdab`tb, sbr rbprbsb`tghe ba jrg`oesáajede pehb, epkoke`gdab`tb, sbr rbprbsb`tghe ba jrg`oe
b prbte (pkoteirgag jrg`oe sejrb e cu`he prbte eu pkoteirgag prbte sejrb cu`he jrg`oe), b hbvb bstgrb prbte (pkoteirgag jrg`oe sejrb e cu`he prbte eu pkoteirgag prbte sejrb cu`he jrg`oe), b hbvb bstgr
sbaprb vedtghe pgrg e sbaprb vedtghe pgrg e dghe hkrbkte, oe`cerab Ckiurg ?2. dghe hkrbkte, oe`cerab Ckiurg ?2. @b`muag aehkogéïe@b`muag aehkogéïe, bstkdkzgéïe eu , bstkdkzgéïe eu ghkéïeghkéïehbvb sbr cbktg g bstbs sáajedes.hbvb sbr cbktg g bstbs sáajedes.
g) Jrg`oe sejrbg) Jrg`oe sejrb
cu`he gzudcu`he gzud
j) Jrg`oe sejrb e cu`hej) Jrg`oe sejrb e cu`he
prbteprbte
o) ^rbte sejrb e cu`heo) ^rbte sejrb e cu`he
jrg`oejrg`oe
h) Hkgirgagéïeh) Hkgirgagéïe
Ckiurg ?2 ‟ _áajede k`tbr`goke`gd hb gobsseCkiurg ?2 ‟ _áajede k`tbr`goke`gd hb gobsse
2.?.:.72.?.:.7 Ck`gdkhghbCk`gdkhghb
E sáajede k`tbr`goke`gd hb gobsse hbvb k`hkogr g gobsskjkdkhghb ges sbrvkées b khb`tkogr bspgées,E sáajede k`tbr`goke`gd hb gobsse hbvb k`hkogr g gobsskjkdkhghb ges sbrvkées b khb`tkogr bspgées,
bhkogéòbs, aejkdkçrke b bqukpgab`tes urjg`es, e`hb bxkstba bdbab`tes gobssávbks eu bhkogéòbs, aejkdkçrke b bqukpgab`tes urjg`es, e`hb bxkstba bdbab`tes gobssávbks eu utkdkzçvbks perutkdkzçvbks per
pbssegs oea hbokì`okg eu oea aejkdkhghb rbhuzkhg.pbssegs oea hbokì`okg eu oea aejkdkhghb rbhuzkhg.
2.?.:.:2.?.:.: GpdkogéïeGpdkogéïe
Bstg sk`gdkzgéïe hbvb sbr gxghg ba deogd vksávbd ge püjdkoe, sb`he utkdkzghg prk`okpgdab`tb `esBstg sk`gdkzgéïe hbvb sbr gxghg ba deogd vksávbd ge püjdkoe, sb`he utkdkzghg prk`okpgdab`tb `es
sbiuk`tbs deogks, qug`he gobssávbksoea oea hbokì`okg hbokì`okg guhktkvgguhktkvg  ..............................................................................8:8:
2.?.2 2.?.2 _áajedes _áajedes oeapdbab`tgrbsoeapdbab`tgrbs ..............................................................................................8: ..............................................................................................8:
2.8 2.8 Gpdkogéòbs Gpdkogéòbs bssb`okgksbssb`okgks ....................................................................................................83....................................................................................................83
2.8.7 2.8.7 _k`gdkzgéïe _k`gdkzgéïe hb hb pertgs pertgs b b pgssgib`spgssgib`s ................................................................................83 ................................................................................83
2.8.: 2.8.: ^dg`es ^dg`es b b agpgs agpgs gobssávbksgobssávbks  .............................................................................................83  .............................................................................................83
2.8.? 2.8.? _k`gdkzgéïe _k`gdkzgéïe hb hb pgvkab`tepgvkab`te ...............................................................................................89...............................................................................................89
2.8.8 2.8.8 _k`gdkzgéïe _k`gdkzgéïe hb hb hbirgushbirgus ....................................................................................................8= ....................................................................................................8=
2.8.2 2.8.2 _k`gdkzgéïe _k`gdkzgéïe hb hb bdbvgherbs bdbvgherbs b b pdgtgcerags pdgtgcerags bdbvgtÿrkgsbdbvgtÿrkgs  ...................................................8;...................................................8;
2.8.3 2.8.3 _k`gdkzgéïe _k`gdkzgéïe tçtkd tçtkd b b vksugd vksugd `e `e pksepkse  ....................................................................................8;  ....................................................................................8;
2.2 2.2 _k`gdkzgéïe _k`gdkzgéïe hb hb babriì`okgbabriì`okg  ..............................................................................................8;..............................................................................................8;
2.2.7 2.2.7 Oe`hkéòbs Oe`hkéòbs ibrgksibrgks  .............................................................................................................8;  .............................................................................................................8;
2.2.: 2.2.: _k`gdkzgéïe _k`gdkzgéïe hb hb çrbg çrbg hb hb rbsigtb, rbsigtb, hb hb bspgée bspgée rbsbrvghe rbsbrvghe pgrg pgrg ^̂.O.Z. .O.Z. b b hb hb vgigvgig
rbsbrvghg pgrg vbáouderbsbrvghg pgrg vbáoude  ....................................................................................................2>  ....................................................................................................2>
2.3 Gdgrabs2.3 Gdgrabs  .............................................................................................................................2>  .............................................................................................................................2>
2.3.7 2.3.7 Oe`hkéòbs Oe`hkéòbs ibrgksibrgks  .............................................................................................................2>  .............................................................................................................2>
2.3.: Ogrgotbrástkogs2.3.: Ogrgotbrástkogs ..................................................................................................................27 ..................................................................................................................27
2.3.? K`stgdgéòbs2.3.? K`stgdgéòbs ........................................................................................................................27 ........................................................................................................................27
2.3.8 2.3.8 Gpdkogéòbs Gpdkogéòbs bssb`okgksbssb`okgks  .....................................................................................................27  .....................................................................................................27
3 3 Gobsses Gobsses b b okroudgéïeokroudgéïe .......................................................................................................2: .......................................................................................................2:
3.7 3.7 Zetg Zetg gobssávbdgobssávbd .................................................................................................................2:.................................................................................................................2:
3.7.7 Ibrgd3.7.7 Ibrgd .................................................................................................................................2:.................................................................................................................................2:
3.7.: Kduak`géïe3.7.: Kduak`géïe .........................................................................................................................2: .........................................................................................................................2:
3.: 3.: Gobsses Gobsses ‟ ‟ Oe`hkéòbs Oe`hkéòbs ibrgksibrgks  ......................................................................................................................................................................................2:2:
3.? 3.? Okroudgéïe Okroudgéïe ‟ ‟ ^kse^kse  .............................................................................................................2?  .............................................................................................................2?
3.?.7 3.?.7 Oe`hkéòbs Oe`hkéòbs ibrgksibrgks  .............................................................................................................2?  .............................................................................................................2?
3.?.: Zbvbstkab`tes3.?.: Zbvbstkab`tes
 ..................................................................................................................2? ..................................................................................................................2?
3.?.? K`odk`géïe3.?.? K`odk`géïe  ..........................................................................................................................2? ..........................................................................................................................2?
3.?.8 Hbs`ávbks3.?.8 Hbs`ávbks ..........................................................................................................................2?..........................................................................................................................2?
kvkv
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
3.?.2 3.?.2 Irbdmgs Irbdmgs b b lu`tgs lu`tgs hb hb hkdgtgéïehkdgtgéïe .........................................................................................28.........................................................................................28
3.?.3 3.?.3 XXgapgs gapgs hb hb ogkxgs ogkxgs hb hb k`spbéïe k`spbéïe b b hb hb vksktgvksktg ....................................................................28....................................................................28
3.?.9 3.?.9 Ogpgomes, Ogpgomes, cerrgéòbs, cerrgéòbs, ogrpbtbs, ogrpbtbs, tgpbtbs tgpbtbs b b skakdgrbsskakdgrbs  ..........................................................................................................2828oea hbokì`okg, hbokì`okg, oe`cerab oe`cerab 2.2.:.762.2.:.76
c) c) bspgées bspgées rbsbrvghe rbsbrvghe pgrg pgrg ^̂.O.Z., .O.Z., oe`cerab oe`cerab 2.2.:.:62.2.:.:6
i) i) bqukpgab`tes b bqukpgab`tes b aejkdkçrkes prbcbrb`okgks pgrg aejkdkçrkes prbcbrb`okgks pgrg e e use use hb hb pbssegs oea pbssegs oea hbokì`okg.hbokì`okg.
Es gobsses qub `ïe gprbsb`tga oe`hkéòbs hb gobsskjkdkhghb hbvba pessukr k`ceragéïe vksugd,Es gobsses qub `ïe gprbsb`tga oe`hkéòbs hb gobsskjkdkhghb hbvba pessukr k`ceragéïe vksugd,
k`hkog`he g deogdkzgéïe he gobsse agks prÿxkae qub gtb`hg îs oe`hkéòbs bstgjbdbokhgs `bstg @erag.k`hkog`he g deogdkzgéïe he gobsse agks prÿxkae qub gtb`hg îs oe`hkéòbs bstgjbdbokhgs `bstg @erag.
2.?.?2.?.? _áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg vksugd_áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg vksugd
 G  G rbprbsb`tgéïe rbprbsb`tgéïe he he sáajede sáajede k`tbr`goke`gk`tbr`goke`gd d hb hb pbssegd pbssegd oea oea hbokì`okg hbokì`okg vksugd vksugd oe`skstb oe`skstb ba ba uaua
pkoteirgag jrg`oe sejrb cu`he gzud (rbcbrì`okg Au`sbdd 7>J 2/7> pkoteirgag jrg`oe sejrb cu`he gzud (rbcbrì`okg Au`sbdd 7>J 2/7> eu ^g`te`b :;:2 O). eu ^g`te`b :;:2 O). Bstb sáajedeBstb sáajede
pehb, epoke`gdab`tb, sbr rbprbsb`tghe ba jrg`oe b prbte (pkoteirgag jrg`oe sejrb cu`he prbte eupehb, epoke`gdab`tb, sbr rbprbsb`tghe ba jrg`oe b prbte (pkoteirgag jrg`oe sejrb cu`he prbte eu
pkoteirgag prbte sejrb cu`he jrg`oe) b pkoteirgag prbte sejrb cu`he jrg`oe) b hbvb bstgr sbaprb vedtghe pgrg hbvb bstgr sbaprb vedtghe pgrg hkrbktg, oe`cerab Ckiurg ?3.hkrbktg, oe`cerab Ckiurg ?3.
8787
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
@b`muag aehkogéïe, bstkdkzgéïe eu ghkéïe hbvb sbr cbktg g bstb sáajede.@b`muag aehkogéïe, bstkdkzgéïe eu ghkéïe hbvb sbr cbktg g bstb sáajede.
E sáajede k`tbr`goke`gd hb pbssegs oea E sáajede k`tbr`goke`gd hb pbssegs oea hbokì`okg vksugd hbvb k`hkogr g bxkstì`okg hb hbokì`okg vksugd hbvb k`hkogr g bxkstì`okg hb bqukpgab`bqukpgab t̀es,tes,
aejkdkçrke b sbrvkées pgrg pbssegs oea hbokì`okg vksugd, ba deogks oe`cerab 2.?.:.:.aejkdkçrke b sbrvkées pgrg pbssegs oea hbokì`okg vksugd, ba deogks oe`cerab 2.?.:.:.
g) Jg) Jrgrg`oe `oe sesejrb jrb cu`cu`he ghe gzudzud j) Jj) Jrg`rg`oe soe sejejrb crb cu`hu`he pre prbtebte o) ^o) r̂btrbte see sejrb jrb cucu`he `he jrgjrg`oe`oe
Ckiurg ?3 ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokb`okg vksugdCkiurg ?3 ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokb`okg vksugd
2.?.82.?.8 _áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg_áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg
 G  G rbprbsb`tgéïe rbprbsb`tgéïe he he sáajede sáajede k`tbr`goke`k`tbr`goke`gd gd hb hb pbssegd pbssegd oea oea hbokì`okg hbokì`okg guhktkvg guhktkvg oe`skstb oe`skstb ba ba uaua
pkoteirgag jrg`oe sejrb cu`he gzud (rbcbrì`okg Au`sbdd 7>J 2/7> pkoteirgag jrg`oe sejrb cu`he gzud (rbcbrì`okg Au`sbdd 7>J 2/7> eu ^g`te`b :;:2 O). eu ^g`te`b :;:2 O). Bstb sáajedeBstb sáajedepehb, epoke`gdab`tb, sbr rbprbsb`tghe ba jrg`oe b prbte (pkoteirgag jrg`oe sejrb cu`he prbte eupehb, epoke`gdab`tb, sbr rbprbsb`tghe ba jrg`oe b prbte (pkoteirgag jrg`oe sejrb cu`he prbte eu
pkoteirgag prbte sejrb cu`he jrg`oe) b hbvb bstgr sbaprb rbprbsb`tghe `g peskéïe k`hkoghg `gpkoteirgag prbte sejrb cu`he jrg`oe) b hbvb bstgr sbaprb rbprbsb`tghe `g peskéïe k`hkoghg `g
Ckiurg ?9. @b`muag aehkogéïe, bstkdkzgéïe eu ghkéïe hbvb sbr cbktg g bstb sáajede.Ckiurg ?9. @b`muag aehkogéïe, bstkdkzgéïe eu ghkéïe hbvb sbr cbktg g bstb sáajede.
g) Jg) Jrgrg`o`oe see sejrjrb cub cu`h`he gze gzudud j) Jj) Jrgrg`o`oe see sejrjrb cub cu`h`he pre prbtbtee o) ̂o) ̂ rbrbte ste sejejrb crb cu`u`he jhe jrgrg`o`oee
Ckiurg ?9 ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokb`okg guhktkvgCkiurg ?9 ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokb`okg guhktkvg
E sáajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg hbvb sbr utkdkzghe ba tehes E sáajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg hbvb sbr utkdkzghe ba tehes es deogks qubes deogks qub
hbstk`ba bqukpgab`tehbstk`ba bqukpgab`tes, prehutes, preobhkab`tes eu sbrvkées s, prehutes, preobhkab`tes eu sbrvkées pgrg pbssegs oea hbokì`okg guhktkvg,pgrg pbssegs oea hbokì`okg guhktkvg,
ba deogks oe`cerab 2.?.:.:.ba deogks oe`cerab 2.?.:.:.
2.?.22.?.2 _áajedes oeapdbab`tgrbs_áajedes oeapdbab`tgrbs
Es sáajedes oeapdbab`tgrbs hbvba sbr utkdkzghes pgrg k`hkogr gs cgokdkhghbs bxkstb`tbs `gsEs sáajedes oeapdbab`tgrbs hbvba sbr utkdkzghes pgrg k`hkogr gs cgokdkhghbs bxkstb`tbs `gs
bhkogéòbs, `e aejkdkçrke, `es bspgées, bqukpgab`tes urjg`es b sbrvkées ecbrbokhes. ^ehba sbrbhkogéòbs, `e aejkdkçrke, `es bspgées, bqukpgab`tes urjg`es b sbrvkées ecbrbokhes. ^ehba sbr
oeapestes b k`sbrkhes ba oeapestes b k`sbrkhes ba qughrghes eu oároudes.qughrghes eu oároudes.
2.?.2.72.?.2.7 Gtb`hkab`te prbcbrb`okgdGtb`hkab`te prbcbrb`okgd
 G sk G sk̀ gdkzgéïe hb `gdkzgéïe hb gtb`hkab`te hbgtb`hkab`te hbvb k`hkogr es jvb k`hkogr es jb`bokçrkes ub`bokçrkes utkdkzg`he gs Ckitkdkzg`he gs Ckiurgs ?= g 8:.urgs ?= g 8:.
8:8:
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
CCkkiiuurrg g ??= = ‟ ‟ IIrrççvvkkhhgg CCkkiiuurrg g ??; ; ‟ ‟ ̂̂ bbsssseeg g ooeea a oorrkkgg`̀éég g hhb b ooeeddee
CCkkiiuurrg 8g 8> ‟ > ‟ ̂̂ bbsssseeg g kkhheessgg CCkkiiuurrg g 887 7 ‟ ^‟ ^bbsssseeg eg ejjbbssgg CCkkiiuurrg 8g 8: : ‟ ^‟ ^bbsssseeg g ooeeaa
aejkdkhghb rbhuzkhgaejkdkhghb rbhuzkhg
2.?.2.:2.?.2.: ^bsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukg^bsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukg
_k`gdkzgéïe qub k`hkog e gobsse hg pbsseg oea hbokì`okg vksug_k`gdkzgéïe qub k`hkog e gobsse hg pbsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukg, oe`cerabd goeapg`mghg hb oïe-iukg, oe`cerab
Ckiurg 8?.Ckiurg 8?.
Ckiurg 8? ‟ ^bsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukgCkiurg 8? ‟ ^bsseg oea hbokì`okg vksugd goeapg`mghg hb oïe-iukg
2.?.2.?2.?.2.? _g`ktçrke_g`ktçrke
Xehes es sg`ktçrkes hbvba sbr sk`gdkzghes oea e sáajede rbprbsb`tgtkve hb sg`ktçrke, hb goerhe oeaXehes es sg`ktçrkes hbvba sbr sk`gdkzghes oea e sáajede rbprbsb`tgtkve hb sg`ktçrke, hb goerhe oea
oghg sktugéïe, oe`cerab Ckiurgs 88 g 2>.oghg sktugéïe, oe`cerab Ckiurgs 88 g 2>.
CCkkiiuurrg g 888 8 ‟ ‟ __gg`̀kkttççrrkke e ccbbaakk`̀kk`̀ee CCkkiiuurrg g 882 2 ‟ ‟ __gg`̀kkttççrrkke e aaggssoouuddkk`̀ee
8?8?
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Ckiurg 83 ‟ _g`ktçrke cbak`k`e b agsoudk`eCkiurg 83 ‟ _g`ktçrke cbak`k`e b agsoudk`e
CkCkiuiurg 8rg 89 ‟ _9 ‟ _g`g k̀tktçrçrke ke cbcbakak`k`k̀ e `e gogobsbssásávbvbdd CkCkiuiurg 8rg 8= ‟ _= ‟ _g`g k̀tktçrçrke ke agagsosoududk`k`e goe gobsbssásávbvbdd
Ckiurg 8; ‟ _g`ktçrke cbak`k`e b agsoudk`eCkiurg 8; ‟ _g`ktçrke cbak`k`e b agsoudk`e
gobssávbdgobssávbd
Ckiurg 2> ‟ _g`ktçrke cgakdkgr gobssávbdCkiurg 2> ‟ _g`ktçrke cgakdkgr gobssávbd
2.?.2.82.?.2.8 OkroudgéïeOkroudgéïe
 Gs Ckiurgs 27 g 2 Gs Ckiurgs 27 g 29 hbvba sbr utkd9 hbvba sbr utkdkzghgs pgrg g skkzghgs pgrg g sk̀ gdkzgéïe he`gdkzgéïe hes bspgées.s bspgées.
8888
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
CkiCkiurg urg 27 27 ‟ B‟ Bdbvdbvghgherer CkCkiuiurg rg 2: 2: ‟ B‟ Bsogsoghg hg reredg`dg t̀btb
Ckiurg 2? ‟ Bsoghg redg`tb oeaCkiurg 2? ‟ Bsoghg redg`tb oea
hbirgu pgrg oghbkrg hb rehgshbirgu pgrg oghbkrg hb rehgs
Ckiurg 28 ‟Ckiurg 28 ‟ BsoghgBsoghg Ckiurg 22 ‟ Bsoghg oea pdgtgceragCkiurg 22 ‟ Bsoghg oea pdgtgcerag
aÿvbdaÿvbd Ckiurg 23 ‟ ZgapgCkiurg 23 ‟ Zgapg
Ckiurg 29 ‟ Bstbkrg redg`tbCkiurg 29 ‟ Bstbkrg redg`tb
2.?.2.22.?.2.2 Oeau`kogéïeOeau`kogéïe
 Gs  Gs CkiurCkiurgs gs 2= 2= g g 37 37 hbvbhbvba a sbr sbr utkdkutkdkzghgzghgs s pgrg pgrg sk`gsk`gdkzgédkzgéïe ïe hes hes bqukpbqukpgab`gab t̀es tes eu eu sbrvksbrvkées ées hb hb oeau`oeau k̀ogéïkogéïe.e.Ckiurg 2= ‟ _áajedes k`tbr`goke`gksCkiurg 2= ‟ _áajedes k`tbr`goke`gks
hb k`ceragéïehb k`ceragéïe
Ckiurg 2; ‟ Ckiurg 2; ‟ XXbdbce`bbdbce`b
CkCkiuiurg rg 3> 3> ‟ ‟ XXbdbdbcbce`e`b b oeoea a tbtbododghghee CkCkiuiurg rg 37 37 ‟ ‟ XXbdbdbcbce`e`b b oeoea a gagapdpdkkogogheher r sese`e`erere
8282
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.82.8 Gpdkogéòbs bssb`okgksGpdkogéòbs bssb`okgks
2.8.72.8.7 _k`gdkzgéïe hb pertgs b pgssgib`s_k`gdkzgéïe hb pertgs b pgssgib`s
^ertgs b pgssgib`s qug`he sk`gdkzghgs hbvba tbr ̀ üabres b/eu dbtrgs b/eu ^ertgs b pgssgib`s qug`he sk`gdkzghgs hbvba tbr ̀ üabres b/eu dbtrgs b/eu pkoteirgags b sk`gks oeapkoteirgags b sk`gks oea
tbxte ba rbdbve, k`oduk`he Jrgkddb. Xehgs gs pertgs hb sg`ktçrkes, jg`mbkres b vbstkçrkes, hbvba sbrtbxte ba rbdbve, k`oduk`he Jrgkddb. Xehgs gs pertgs hb sg`ktçrkes, jg`mbkres b vbstkçrkes, hbvba sbr
sk`gdkzghgs.sk`gdkzghgs.
Bssg sk`gdkzgéïe hbvb oe`skhbrgr es sbiuk`tbs gspbotes gdog`ob b`trb 7,:> a b a b 7,3> a 7,3> a ba pdg`e ba pdg`e vbrtkogd,vbrtkogd,
oe`cerab Ckiurg 3:. Wug`he k`stgdghg b`trb >,;> a b 7,:> a, hbvb bstgr `g pgrbhb ge dghe hgoe`cerab Ckiurg 3:. Wug`he k`stgdghg b`trb >,;> a b 7,:> a, hbvb bstgr `g pgrbhb ge dghe hg
agég`btg ba pdg`e k`odk`ghe b`trb 72¾ b ?>¾ hg dk`mg merkze`tgd b gtb`hbr ge hbsorkte ba 2.8.3.2,agég`btg ba pdg`e k`odk`ghe b`trb 72¾ b ?>¾ hg dk`mg merkze`tgd b gtb`hbr ge hbsorkte ba 2.8.3.2,
qug`he bxobhbr >,7> a.qug`he bxobhbr >,7> a.
j) j) g sk`gdkzgg sk`gdkzgéïe, qug`he éïe, qug`he k`stgdghg `k`stgdghg `gs pertgs, hbgs pertgs, hbvb sbr ob`trgvb sbr ob`trgdkzghg, b dkzghg, b ̀ ïe pehb `ïe pehb oe`tbr k`ceragoe`tbr k`ceragéòbséòbs
tçtbks. ̂ grg oeapdbab`tgr g k`ceragéïe k`stgdghg ̀ g pertg, hbvb bxkstkr k`ceragéïe tçtkd eu se`erg,tçtbks. ̂ grg oeapdbab`tgr g k`ceragéïe k`stgdghg ̀ g pertg, hbvb bxkstkr k`ceragéïe tçtkd eu se`erg,
`g pgrbhb ghlgob`tb g bdg eu `e jgtb`tb, oe`cerab g Ckiurg 3:6`g pgrbhb ghlgob`tb g bdg eu `e jgtb`tb, oe`cerab g Ckiurg 3:6
o) o) ba peba pertgs huprtgs hupdgs, oea dgs, oea agég`btg agég`btg ob`trgd, ob`trgd, k`stgdgr k`stgdgr ge dghge dghe hg e hg pertg hpertg hkrbktg6krbktg6
h) h) `gs pgssgi`gs pgssgib`s g sk`gb`s g sk`gdkzgéïe hbdkzgéïe hbvb sbr k`stgvb sbr k`stgdghg `g pdghg `g pgrbhb ghlgrbhb ghlgob`tb, oe`ceragob`tb, oe`cerab g Ckiurg b g Ckiurg 3:63:6
b) b) es es bdbab`tes hb bdbab`tes hb sk`gdkzgéïe hbvba tbr sk`gdkzgéïe hbvba tbr cerags qub cerags qub `ïe `ïe girkhga es girkhga es usuçrkes, bvktg`he og`tesusuçrkes, bvktg`he og`tes
vkves b grbstgs oe`tg`tbs.vkves b grbstgs oe`tg`tbs.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Cgkxg hb gdog`ob gobssávbdCgkxg hb gdog`ob gobssávbd
pgrg k`ceragéòbs ba pdg`epgrg k`ceragéòbs ba pdg`e
vbrtkogdvbrtkogd
>,7>>,7>
        7        7
  ,  ,
        :        :
        >        >
   77
  ,  ,
        3        3
        >        >
   g) g) ^ertg ^ertg j) j) ^gssgiba^gssgiba
Ckiurg 3: ‟ _k`gdkzgéïe hb pertgs b pgssgib`s ‟ Cgkxg hb gdog`ob gobssávbdCkiurg 3: ‟ _k`gdkzgéïe hb pertgs b pgssgib`s ‟ Cgkxg hb gdog`ob gobssávbd
2.8.:2.8.: ^dg`es b agpgs gobssávbks^dg`es b agpgs gobssávbks
2.8.:.72.8.:.7 Es pdg`es b agpgs gobssávbks sïe Es pdg`es b agpgs gobssávbks sïe rbprbsb`tgéòrbprbsb`tgéòbs vksugks, tçtbks b/eu bs vksugks, tçtbks b/eu se`ergs qub sbrvbase`ergs qub sbrvba
pgrg erkb`tgéïe b deogdkzgéïe hb pgrg erkb`tgéïe b deogdkzgéïe hb duigrbs, retgs, cb`øab`es ibeirçoes, ogrteirçoes b bspgokgks.duigrbs, retgs, cb`øab`es ibeirçoes, ogrteirçoes b bspgokgks.
8383
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.8.:.:2.8.:.:  Gs k`ceragéòbs g Gs k`ceragéòbs gpdkoghgs hbvpdkoghgs hbvba oe`tbapdgr e ba oe`tbapdgr e hkspeste `g hkspeste `g XXgjbdg 7.gjbdg 7.
2.8.:.?2.8.:.? Bstbs pdg`es b agpgs hbvba sbr oe`struáhes hb cerag g pbraktkr gobsse, gdog`ob vksugdBstbs pdg`es b agpgs hbvba sbr oe`struáhes hb cerag g pbraktkr gobsse, gdog`ob vksugd
b ag`ugd, gtb`hb`he î _béïe 8 b 2.8.7-g).b ag`ugd, gtb`hb`he î _béïe 8 b 2.8.7-g).
2.8.?2.8.? _k`gdkzgéïe hb pgvkab`te_k`gdkzgéïe hb pgvkab`te
 G  G sk`gdkzgéïsk`gdkzgéïe e hb hb khb`tkogéïe khb`tkogéïe hb hb pgvkab`tes pgvkab`tes (g`hgrbs) (g`hgrbs) lu`te lu`te g g bsoghgs bsoghgs xgs xgs b b rgapgs rgapgs hbvb hbvb sbrsbrvksugd, ba rbdbve b ba Jrgkddb. G sk`gdkzgéïe vksugd b ba rbdbve pehb sbr gpdkoghg `e oerrkaïe eu `gvksugd, ba rbdbve b ba Jrgkddb. G sk`gdkzgéïe vksugd b ba rbdbve pehb sbr gpdkoghg `e oerrkaïe eu `g
pgrbhb, oe`cerab Ckiurg 3?. G sk`gdkzgéïe ba Jrgkddb hbvb bstgr ejrkigterkgab`tb peskoke`ghg `gpgrbhb, oe`cerab Ckiurg 3?. G sk`gdkzgéïe ba Jrgkddb hbvb bstgr ejrkigterkgab`tb peskoke`ghg `g
ibrgtrkz supbrker he prede`igab`te he oerrkaïe, oe`cerab Ckiurg ibrgtrkz supbrker he prede`igab`te he oerrkaïe, oe`cerab Ckiurg 38.38.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg 3? ‟ _k`gdkzgéïe hb oerrkaïe ‟ Skstg supbrker Ckiurg 3? ‟ _k`gdkzgéïe hb oerrkaïe ‟ Skstg supbrker 
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg 38 ‟ _k`gdkzgéïe hb pgvkab`te ‟ Skstg dgtbrgdCkiurg 38 ‟ _k`gdkzgéïe hb pgvkab`te ‟ Skstg dgtbrgd
8989
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.8.82.8.8 _k`gdkzgéïe hb hbirgus_k`gdkzgéïe hb hbirgus
2.8.8.72.8.8.7 Hbirgus ksedghesHbirgus ksedghes
Ë oe`skhbrghe hbirgu ksedghe g sbquì`okg hb gtë heks hbirgus. Bstb hbs`ávbd hbvb sbr sk`gdkzghe baË oe`skhbrghe hbirgu ksedghe g sbquì`okg hb gtë heks hbirgus. Bstb hbs`ávbd hbvb sbr sk`gdkzghe ba
tehg g sug bxtb`sïe, ̀ e pkse b tehg g sug bxtb`sïe, ̀ e pkse b `e bspbdme, oea uag cgkxg hb ̀ e aá`kae ? `e bspbdme, oea uag cgkxg hb ̀ e aá`kae ? oa hb dgriurg oe`trgstg`tboa hb dgriurg oe`trgstg`tb
oea e oea e pkse ghlgob`tb, prbcbrb`okgdab`tb ceteduak`bsob`tb eu rbtrekduak`ghe.pkse ghlgob`tb, prbcbrb`okgdab`tb ceteduak`bsob`tb eu rbtrekduak`ghe.
2.8.8.:2.8.8.: Hbirgus hb bsoghgsHbirgus hb bsoghgs
 G sk G sk̀ gdkzgéïe vks`gdkzgéïe vksugd hes hbirgugd hes hbirgus hb bsoghg hbus hb bsoghg hbvb sbr2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
j) Epéïe Jj) Epéïe J
Ckiurg 32Ckiurg 32 (oe`odusïe)(oe`odusïe)
2.8.22.8.2 _k`gdkzgéïe hb bdbvgherbs b pdgtgcerags bdbvgtÿrkgs_k`gdkzgéïe hb bdbvgherbs b pdgtgcerags bdbvgtÿrkgs
2.8.2.72.8.2.7^gk`ëks hb omgaghg hb bdbvgherbs b pdgtgcerags bdbvgtÿrkgs hbvba tbr k`ceragéòbs ba^gk`ëks hb omgaghg hb bdbvgherbs b pdgtgcerags bdbvgtÿrkgs hbvba tbr k`ceragéòbs ba
rbdbve b ba Jrgkddb hb rbdbve b ba Jrgkddb hb sug epbrgéïe b bstgr oeapgtávbks oea sug epbrgéïe b bstgr oeapgtávbks oea g GJ@X @A ?7? b GJ@X @JZ K_E ;?=3-7.g GJ@X @A ?7? b GJ@X @JZ K_E ;?=3-7.
2.8.2.:2.8.2.:  G  G sk`gdkzgéïe sk`gdkzgéïe he he pgvkab`te pgvkab`te hbvb hbvb bstgr bstgr deogdkzghg deogdkzghg `es `es heks heks jgtb`tbs jgtb`tbs bxtbr`es, bxtbr`es, k`hkog`hek`hkog`he
e g`hgr b hbvb sbr ba rbdbve b ba Jrgkddb. G gdturg hes ogrgotbrbs hbvb vgrkgr hb 72 aa g 2> aae g`hgr b hbvb sbr ba rbdbve b ba Jrgkddb. G gdturg hes ogrgotbrbs hbvb vgrkgr hb 72 aa g 2> aa
b g hkstê`okg b`trb bdbs hbvb sbr hb 2 aa. Hbvb sbr k`stgdghe g uag gdturg b`trb 7,:> a b 7,3> ab g hkstê`okg b`trb bdbs hbvb sbr hb 2 aa. Hbvb sbr k`stgdghe g uag gdturg b`trb 7,:> a b 7,3> a
abhkhes he pkse.abhkhes he pkse.
2.8.32.8.3 _k`gdkzgéïe tçtkd b vksugd `e pkse_k`gdkzgéïe tçtkd b vksugd `e pkse
^grg g sk`gdkzgéïe tçtkd b vksugd `e pkse gtb`hbr GJ@X @JZ 732?9.^grg g sk`gdkzgéïe tçtkd b vksugd `e pkse gtb`hbr GJ@X @JZ 732?9.
2.22.2 _k`gdkzgéïe hb babriì`okg_k`gdkzgéïe hb babriì`okg
2.2.72.2.7 Oe`hkéòbs ibrgksOe`hkéòbs ibrgks
2.2.7.72.2.7.7  G  G sk`gdkzgéïe sk`gdkzgéïe hb bahb babriì`okg briì`okg hbvb hbvb hkrboke`gr hkrboke`gr e usue usuçrke pçrke pgrg sgrg sgáhgs hgáhgs hb bab babriì`okg briì`okg eu reeu retg hbtg hb
cuig. Hbvba sbr ejsbrvghgs gs `erags b k`struéòbs hb sk`gdkzgéïe hb babriì`okg.cuig. Hbvba sbr ejsbrvghgs gs `erags b k`struéòbs hb sk`gdkzgéïe hb babriì`okg.
2.2.7.:2.2.7.:  Gs  Gs retgs retgs hb hb cuig cuig b b gs gs sgáhgs sgáhgs hb hb babriì`okg babriì`okg hbvba hbvba sbr sbr sk`gdkzghgsk`gdkzghgs, s, pgrg pgrg deogdkzgéïe,deogdkzgéïe,
ghvbrtì`okg b k`struéòbs, oea k`ceragéòbs vksugks, se`ergs b tçtbks, hb goerhe oea ghvbrtì`okg b k`struéòbs, oea k`ceragéòbs vksugks, se`ergs b tçtbks, hb goerhe oea 2.:.2.:.
2.2.7.?2.2.7.? @gs bsoghgs qub k`tbrdkiga es hkvbrses pgvkab`tes, k`oduskvb `gs hb babriì`okg, lu`te îs@gs bsoghgs qub k`tbrdkiga es hkvbrses pgvkab`tes, k`oduskvb `gs hb babriì`okg, lu`te îs
pertgs oertg-ceie, hbvb mgvbr sk`gdkzgéïe tçtkd, vksugd b/eu se`erg, pertgs oertg-ceie, hbvb mgvbr sk`gdkzgéïe tçtkd, vksugd b/eu se`erg, k`cerag`he e ̀ üabre he pgvkab`te.k`cerag`he e ̀ üabre he pgvkab`te.
 G  G absag absag k`ceragéïe k`ceragéïe hbvb hbvb sbr sbr sk`gdkzghg sk`gdkzghg `es `es oerrkaïes, oerrkaïes, oe`cerab oe`cerab 2.8.?. 2.8.?. K`tbr`gab`tb, K`tbr`gab`tb, deogksdeogks
oe``ghes, oeae qugrtes hb deogks hb mespbhgiba, hb mespktgks b hb k`stktukéòbs püjdkogs b prkvghgsoe``ghes, oeae qugrtes hb deogks hb mespbhgiba, hb mespktgks b hb k`stktukéòbs püjdkogs b prkvghgs
hb use aüdtkpde eu oedbtkve, hbvba oe`tbr agpg gobssávbd hb retg hb hb use aüdtkpde eu oedbtkve, hbvba oe`tbr agpg gobssávbd hb retg hb cuig hg bhkogéïe, oe`cerab 2.8.:.cuig hg bhkogéïe, oe`cerab 2.8.:.
8;8;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.2.:2.2.: _k`gdkzgéïe hb çrbg hb rbsigtb, hb bspgée rbsbrvghe pgrg ^.O.Z. b hb vgig rbsbrvghg_k`gdkzgéïe hb çrbg hb rbsigtb, hb bspgée rbsbrvghe pgrg ^.O.Z. b hb vgig rbsbrvghg
pgrg vbáoudepgrg vbáoude
2.2.:.72.2.:.7 _k`gdkzgéïe hb çrbg hb rbsigtb pgrg pbssegs oea hbokì`okg_k`gdkzgéïe hb çrbg hb rbsigtb pgrg pbssegs oea hbokì`okg
E gobsse îs çrbgs hb rbsigtb hbvb sbr khb`tkoghe oe`cerab e hkspeste `g GJ@X @JZ 7?8?8.E gobsse îs çrbgs hb rbsigtb hbvb sbr khb`tkoghe oe`cerab e hkspeste `g GJ@X @JZ 7?8?8.
 Gs çrbgs hb rbsi Gs çrbgs hb rbsigtb hbvba gtb`hgtb hbvba gtb`hbr îs bxkiì`obr îs bxkiì`okgs hb 3.8.2.kgs hb 3.8.2.
2.2.:.:2.2.:.: _k`gdkzgéïe hb bspgée _k`gdkzgéïe hb bspgée rbsbrvghe pgrg rbsbrvghe pgrg ^̂.O.Z..O.Z.
E bspgée rbsbrvghe pgrg ^.O.Z. (A.Z.) hbvb sbr hbagroghe ba deogd qub `ïe k`tbrrg `g çrbg hbE bspgée rbsbrvghe pgrg ^.O.Z. (A.Z.) hbvb sbr hbagroghe ba deogd qub `ïe k`tbrrg `g çrbg hb
okroudgéïe b gtb`hbr e hkspeste ba 7>.7;.?. Hbvb sbr sk`gdkzghe oea e _KG oea hkab`sòbs aá`kagsokroudgéïe b gtb`hbr e hkspeste ba 7>.7;.?. Hbvb sbr sk`gdkzghe oea e _KG oea hkab`sòbs aá`kags
hb 72hb 72 ÙÙ 72 oa, oe`cerab Ckiurg 33. 72 oa, oe`cerab Ckiurg 33.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg 33 ‟ _k`gdkzgéCkiurg 33 ‟ _k`gdkzgéïe he bspgée pgrg ïe he bspgée pgrg ^̂.O.Z..O.Z.
2.2.:.?2.2.:.? _k`gdkzgéïe hb vgig rbsbrvghg pgrg vbáoude_k`gdkzgéïe hb vgig rbsbrvghg pgrg vbáoude
 Gs vgigs rbsbrvghgs pgrg vbáoudes qub oe`h Gs vgigs rbsbrvghgs pgrg vbáoudes qub oe`huzga eu sblga oe`huzkhes per pbsseguzga eu sblga oe`huzkhes per pbssegs khesgs eu oeas khesgs eu oea
hbokì`okg hbvba gtb`hbr ge bstgjbdbokhe ba 3.78 hbokì`okg hbvba gtb`hbr ge bstgjbdbokhe ba 3.78 b sbrba sk`gdkzghgs, oe`cerab ̀ erags bspboáogsb sbrba sk`gdkzghgs, oe`cerab ̀ erags bspboáogs
(vbr Jkjdkeirgg V7=Q, V7;Q b V:>Q).(vbr Jkjdkeirgg V7=Q, V7;Q b V:>Q).
2.32.3 GdgrabsGdgrabs
2.3.72.3.7 Oe`hkéòbs ibrgksOe`hkéòbs ibrgks
2.3.7.72.3.7.7 Es gdgrabs sïe bqukpgab`tes eu hkspesktkves ogpgzbs hb gdbrtgr sktugéòbs hb babriì`okgEs gdgrabs sïe bqukpgab`tes eu hkspesktkves ogpgzbs hb gdbrtgr sktugéòbs hb babriì`okg
per bstáaudes vksugks, tçtbks per bstáaudes vksugks, tçtbks b se`eres. Hbvba sbr b se`eres. Hbvba sbr gpdkoghes ba bspgées oe``ghes, oeae sg`ktçrkesgpdkoghes ba bspgées oe``ghes, oeae sg`ktçrkes
gobssávbks, jexbs, ogjk`bs b gobssávbks, jexbs, ogjk`bs b vbstkçrkes ksedghes.vbstkçrkes ksedghes.
2.3.7.:2.3.7.: @es qugrtes, jg`mbkres b sg`ktçrkes hb deogks hb @es qugrtes, jg`mbkres b sg`ktçrkes hb deogks hb mespbhgibmespbhgiba, hb k`stktukéòbs hb kheses a, hb k`stktukéòbs hb kheses b hbb hb
mespktgks, hbvba sbr k`stgdghes tbdbce`bs b mespktgks, hbvba sbr k`stgdghes tbdbce`bs b gdgrabs hb babriì`okg vksugks, se`eres b/eu gdgrabs hb babriì`okg vksugks, se`eres b/eu vkjrgtÿrkes.vkjrgtÿrkes.
2.3.7.?2.3.7.? Xehe gdgrab eu oeape`b`tb qub utkdkzg rbourses bdëtrkoes hbvb bstgr hb goerhe oeaXehe gdgrab eu oeape`b`tb qub utkdkzg rbourses bdëtrkoes hbvb bstgr hb goerhe oea
g GJ@X @JZ KBO 3>2:;. Ba gajkb`tbs oea k`stgdgéòbs hb çiug, oeae sg`ktçrkes b oezk`mgs,g GJ@X @JZ KBO 3>2:;. Ba gajkb`tbs oea k`stgdgéòbs hb çiug, oeae sg`ktçrkes b oezk`mgs,
e irgu hb pretbéïe hbvb sbr K^ 33. ^grg es hbagks gajkb`tbs e irgu hb pretbéïe aá`kae ë K^ 28.e irgu hb pretbéïe hbvb sbr K^ 33. ^grg es hbagks gajkb`tbs e irgu hb pretbéïe aá`kae ë K^ 28.
 Gs k`stgdgéòbs b Gs k`stgdgéòbs bdëtrkogs hbvba dëtrkogs hbvba gtb`hbr e hkspgtb`hbr e hkspeste `g este `g GJ@X @JZ 2GJ@X @JZ 287>.87>.
2>2>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
2.3.:2.3.: OgrgotbrástkogsOgrgotbrástkogs
Es gdgrabs vksugks, tçtbks b/eu se`eres hbvba gtb`hbr îs Es gdgrabs vksugks, tçtbks b/eu se`eres hbvba gtb`hbr îs oe`hkéòbs hbsorktgs ba 2.:.oe`hkéòbs hbsorktgs ba 2.:.
Es gdgrabs hbvba tbr ogrgotbrástkogs prÿprkgs b pehba, ba cu`éïe hbstgs, oeajk`gr g utkdkzgéïeEs gdgrabs hbvba tbr ogrgotbrástkogs prÿprkgs b pehba, ba cu`éïe hbstgs, oeajk`gr g utkdkzgéïe
hb sk`gks hb deogdkzgéïe, hb ghvbrtì`okg b hb hb sk`gks hb deogdkzgéïe, hb ghvbrtì`okg b hb k`struéïe.k`struéïe.
2.3.?2.3.? K`stgdgéòbsK`stgdgéòbs
Es gdgrabs hb babriì`okg hbvba sbr k`stgdghes `g çrbg k`tbr`g b bxtbr`g hb bspgées oe``ghesEs gdgrabs hb babriì`okg hbvba sbr k`stgdghes `g çrbg k`tbr`g b bxtbr`g hb bspgées oe``ghes
(vbr 2.3.7.7) eu `es oktghes ba 2.3.7.:. Hbvb sbr igrg`tkhe pgrg pbsseg qub e goke`g g k`ceragéïe(vbr 2.3.7.7) eu `es oktghes ba 2.3.7.:. Hbvb sbr igrg`tkhe pgrg pbsseg qub e goke`g g k`ceragéïe
vksugd b guhktkvg hb qub e gdgrab bstç cu`oke`g`hvksugd b guhktkvg hb qub e gdgrab bstç cu`oke`g`he, gdëa he gdog`ob ag`ugd. Es deogks qub hkspusbre, gdëa he gdog`ob ag`ugd. Es deogks qub hkspusbrbaba
hb gdgrab hbvba sbr ejrkigterkgab`tb ae`kterghes. E tea b hb gdgrab hbvba sbr ejrkigterkgab`tb ae`kterghes. E tea b g crbquì`okg hes gdgrabs hbbabriì`okgg crbquì`okg hes gdgrabs hb babriì`okg
hbvba sbr hkcbrb`tbs he gdgrab hb k`oì`hke.hbvba sbr hkcbrb`tbs he gdgrab hb k`oì`hke.
2.3.82.3.8 Gpdkogéòbs bssb`okgksGpdkogéòbs bssb`okgks
2.3.8.72.3.8.7 Gdgrab hb babriì`okg pgrg sg`ktçrkeGdgrab hb babriì`okg pgrg sg`ktçrke
Hbvb sbr k`stgdghe hkspesktkve hb gdgrab hb babriì`okg prÿxkae î jgokg, `e jexb he omuvbkre b `gHbvb sbr k`stgdghe hkspesktkve hb gdgrab hb babriì`okg prÿxkae î jgokg, `e jexb he omuvbkre b `g
jg`mbkrg pgrg goke`gab`te per uag pbsseg sb`tghg eu ba jg`mbkrg pgrg goke`gab`te per uag pbsseg sb`tghg eu ba ogse hb qubhg `es ogse hb qubhg `es sg`ktçrkes, jg`mbkressg`ktçrkes, jg`mbkres
b vbstkçrkes gobssávbks. Zboeab`hg-sb g k`stgdgéïe hb hkspesktkves ghkoke`gks ba peskéòbsb vbstkçrkes gobssávbks. Zboeab`hg-sb g k`stgdgéïe hb hkspesktkves ghkoke`gks ba peskéòbs
bstrgtëikogs, oeae dgvgtÿrkes b pertgs, b`trb eutres. G gdtubstrgtëikogs, oeae dgvgtÿrkes b pertgs, b`trb eutres. G gdturg hb k`stgdgéïe hbvb sbr hb rg hb k`stgdgéïe hbvb sbr hb 8> oa he 8> oa he pkse,pkse,
oe`cerab Ckiurg 39. Es hkspesktkves hbvba gtb`hbr ge hbsorkte ba 8.3.9 b oe`cerab Ckiurg 39. Es hkspesktkves hbvba gtb`hbr ge hbsorkte ba 8.3.9 b tbr oer qub oe`trgstb oeatbr oer qub oe`trgstb oea
g hg pgrbhb.g hg pgrbhb.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
        >        >
  ,  ,
        8        8
        >        >
        >        >
  ,  ,
        8        8
        >        >
Ckiurg 39 ‟ ^esskjkdkhghb hb peskoke`gab`te he hkspesktkve hb gdgrabCkiurg 39 ‟ ^esskjkdkhghb hb peskoke`gab`te he hkspesktkve hb gdgrab
`e jg`mbkre ‟ Bxbapdes`e jg`mbkre ‟ Bxbapdes
2.3.8.:2.3.8.: Gdgrab hb sgáhg hb igrgiba ba pgssbke püjdkoeGdgrab hb sgáhg hb igrgiba ba pgssbke püjdkoe
 Gs  Gs sgáhgs sgáhgs hb hb igrgib`s igrgib`s b b bstgoke`gabbstgoke`gab`tes `tes ̀ es `es pgssbkes pgssbkes püjdkoes püjdkoes hbvba hbvba pessukr pessukr gdgrabs gdgrabs qub qub gtb`hgagtb`hga
ge hkspeste ba 2.:.7, b gk`hg ogrgotbrástkogs se`ergs qub baktga ua sk`gd, oea 7> hJG, gokagge hkspeste ba 2.:.7, b gk`hg ogrgotbrástkogs se`ergs qub baktga ua sk`gd, oea 7> hJG, gokag
he ruáhe aeab`tê`be ab`surghe `e deogd, qub k`cerab g he ruáhe aeab`tê`be ab`surghe `e deogd, qub k`cerab g ag`ejrg hb sgáhg hb vbáoudes. Es ag`ejrg hb sgáhg hb vbáoudes. Es gdgrabsgdgrabs
se`eres hbvba bstgr sk`ore`kzghes ges gdgrabs vksugks se`eres hbvba bstgr sk`ore`kzghes ges gdgrabs vksugks k`tbraktb`tbs.k`tbraktb`tbs.
2.3.8.?2.3.8.? _k`gks se`eres eu vkjrgtÿrkes ba sbaçceres_k`gks se`eres eu vkjrgtÿrkes ba sbaçceres
Es sbaçceres pgrg pbhbstrbs k`stgdghes ba vkgs püjdkog hbvba tbr bqukpgab`te qub baktga sk`gksEs sbaçceres pgrg pbhbstrbs k`stgdghes ba vkgs püjdkog hbvba tbr bqukpgab`te qub baktga sk`gks
vksugks b se`eres eu vksugks b vkjrgtÿrkes ogrgotbrástkoes, hb deogdkzgéïe, ghvbrtì`okg b k`struéïe,vksugks b se`eres eu vksugks b vkjrgtÿrkes ogrgotbrástkoes, hb deogdkzgéïe, ghvbrtì`okg b k`struéïe,
oea 7> hJG, gokag he ruáhe aeab`tê`be ab`surghe `e deogd, qub cgverbég g gute`eakg hb pbssegsoea 7> hJG, gokag he ruáhe aeab`tê`be ab`surghe `e deogd, qub cgverbég g gute`eakg hb pbssegs
oea hbokì`okg vksugd. Es gdgrabs hes oea hbokì`okg vksugd. Es gdgrabs hes sbaçceres hbvba bstgr gsseokghes b sk`ore`kzghes ges vksugks.sbaçceres hbvba bstgr gsseokghes b sk`ore`kzghes ges vksugks.
Wug`he goke`ghes ag`ugdab`tb, sbu oeag`he hbvb bstgr b`trb >,=> a b 7,:> a hb gdturg he pkse.Wug`he goke`ghes ag`ugdab`tb, sbu oeag`he hbvb bstgr b`trb >,=> a b 7,:> a hb gdturg he pkse.
2727
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
33 Gobsses b okroudgéïeGobsses b okroudgéïe
@bstg _béïe sïe bstgjbdbokhes es orktërkes hb gobsskjkdkhghb `es gobsses b okroudgéïe pgrg tehgs@bstg _béïe sïe bstgjbdbokhes es orktërkes hb gobsskjkdkhghb `es gobsses b okroudgéïe pgrg tehgs
gs pbssegs.gs pbssegs.
3.73.7 Zetg gobssávbdZetg gobssávbd
3.7.73.7.7 IbrgdIbrgd
3.7.7.73.7.7.7  Gs çrbgs  Gs çrbgs hb quhb qugdqubr gdqubr bspgée bspgée eu bheu bhkogéïe kogéïe hb use hb use püjdkoe püjdkoe eu oedeu oedbtkve hbbtkve hbvba sbr vba sbr sbrvkhgs sbrvkhgs hbhb
uag eu agks retgs gobssávbks. Gs bhkogéòbs rbskhb`okgks audtkcgakdkgrbs, oe`heaá`kes b oe`lu`tesuag eu agks retgs gobssávbks. Gs bhkogéòbs rbskhb`okgks audtkcgakdkgrbs, oe`heaá`kes b oe`lu`tes
mgjktgoke`gks `bobssktga sbr gobssávbks ba sugs çrbgs hb use oeaua. Gs u`khghbs gutø`eagsmgjktgoke`gks `bobssktga sbr gobssávbks ba sugs çrbgs hb use oeaua. Gs u`khghbs gutø`eags
gobssávbks hbvba bstgr oe`botghgs îs retgs gobssávbks. Çrbgs hb use rbstrkte, oe`cerab hb`khegobssávbks hbvba bstgr oe`botghgs îs retgs gobssávbks. Çrbgs hb use rbstrkte, oe`cerab hb`khe
ba ?.7.?=, oeae ogsgs hb açquk`gs, jgrrkdbtbs, pgssgiba hb use tëo`koe b eutres oea cu`éòbsba ?.7.?=, oeae ogsgs hb açquk`gs, jgrrkdbtbs, pgssgiba hb use tëo`koe b eutres oea cu`éòbs
skakdgrbs, `ïe `bobssktga gtb`hbr îs oe`hkéòbs hb gobsskjkdkhghb hbstg @erag.skakdgrbs, `ïe `bobssktga gtb`hbr îs oe`hkéòbs hb gobsskjkdkhghb hbstg @erag.
3.7.7.:3.7.7.:  G re G retg gobssávbd ë tg gobssávbd ë ua trglbte oe`ua trglbte oe t̀á`ue, hbsejstrutá`ue, hbsejstruáhe b sk`gdkáhe b sk`gdkzghe, qub oezghe, qub oe`botg es gajk`botg es gajkb`tbsb`tbs
bxtbr`es b k`tbr`es hb bspgées b bxtbr`es b k`tbr`es hb bspgées b bhkogéòbs, b qub pehb sbr utkdkzghg hb bhkogéòbs, b qub pehb sbr utkdkzghg hb cerag gutø`eag b sbiurg percerag gutø`eag b sbiurg per
tehgs gs tehgs gs pbssegs. G retg gobssávbd bxtbr`g k`oerperg bstgoke`gab`tepbssegs. G retg gobssávbd bxtbr`g k`oerperg bstgoke`gab`tes, ogdéghgs, cs, ogdéghgs, cgkxgs hb trgvbsskgsgkxgs hb trgvbsskgs
hb pbhbstrbs (bdbvghgs eu `ïe), rgapgs, bsoghgs, pgssgrbdgs b eutres bdbab`tes hg okroudgéïe.hb pbhbstrbs (bdbvghgs eu `ïe), rgapgs, bsoghgs, pgssgrbdgs b eutres bdbab`tes hg okroudgéïe.
 G  G retg gobretg gobssávbd k`tbrssávbd k`tbr̀ g k`oer`g k`oerperg oerrperg oerrbherbs, pbherbs, pkses, rgapkses, rgapgs, bsoghggs, bsoghgs, bdbvghs, bdbvgherbs b erbs b eutres bdeutres bdbab`tesbab`tes
hg okroudgéïe.hg okroudgéïe.
3.7.7.?3.7.7.?  G retg  G retg gobssávbd pehb gobssávbd pehb oek`okhkr oea g oek`okhkr oea g retg hb cuig.retg hb cuig.
3.7.7.83.7.7.8 Hbvba sbr ejsbrvghgs gs oe`hkéòbs hb`khgs ba 8.?.Hbvba sbr ejsbrvghgs gs oe`hkéòbs hb`khgs ba 8.?.
3.7.:3.7.: Kduak`géïeKduak`géïe
Xehg retg gobssávbd hbvb sbr prevkhg hb kduak`géïe `gturgd eu grtkokgd oea `ávbd aá`kae hb kdu-Xehg retg gobssávbd hbvb sbr prevkhg hb kduak`géïe `gturgd eu grtkokgd oea `ávbd aá`kae hb kdu-
ak`ê`okg hb 72> dux abhkhes g 7,>> a he omïe. _ïe gobktes `ávbks k`cbrkerbs hb kduak`ê`okg pgrgak`ê`okg hb 72> dux abhkhes g 7,>> a he omïe. _ïe gobktes `ávbks k`cbrkerbs hb kduak`ê`okg pgrg
gajkb`tbs bspboáoes, oeae ok`bags, tbgtres eu eutres, oe`cerab `erags tëo`kogs bspboáogs.gajkb`tbs bspboáoes, oeae ok`bags, tbgtres eu eutres, oe`cerab `erags tëo`kogs bspboáogs.
3.:3.: Gobsses ‟ Oe`hkéòbs ibrgksGobsses ‟ Oe`hkéòbs ibrgks
3.:.73.:.7 @gs bhkogéòbs b bqukpgab`tes urjg`es, tehgs gs b`trghgs, jba oeae gs retgs hb k`tbrdkigéïe@gs bhkogéòbs b bqukpgab`tes urjg`es, tehgs gs b`trghgs, jba oeae gs retgs hb k`tbrdkigéïe
îs cu`éòbs he bhkcáoke, hbvba sbr îs cu`éòbs he bhkcáoke, hbvba sbr gobssávbks.gobssávbks.
3.:.:3.:.: @g ghgptgéïe hb bhkogéòbs b bqukpgab`tes urjg`es bxkstb`tbs, tehgs gs b`trghgs hbvba@g ghgptgéïe hb bhkogéòbs b bqukpgab`tes urjg`es bxkstb`tbs, tehgs gs b`trghgs hbvba
sbr gobssávbks b, ogse `ïe sblg pessávbd, hbshb qub oeaprevghe tbo`kogab`tb, hbvb sbr ghgptghesbr gobssávbks b, ogse `ïe sblg pessávbd, hbshb qub oeaprevghe tbo`kogab`tb, hbvb sbr ghgptghe
e agker `üabre hb gobsses. @bstbs ogses g hkstê`okg b`trb oghg b`trghg gobssávbd b gs hbagkse agker `üabre hb gobsses. @bstbs ogses g hkstê`okg b`trb oghg b`trghg gobssávbd b gs hbagks
`ïe pehb sbr supbrker g 2> a. G b`trghg prbhkgd prk`okpgd, eu g b`trghg hb gobsse he agker `üabre`ïe pehb sbr supbrker g 2> a. G b`trghg prbhkgd prk`okpgd, eu g b`trghg hb gobsse he agker `üabre
hb pbssegs, tba g ejrkigterkbhghbhb gtb`hbr g tehgs gs oe`hkéòbs hb gobsskjkdkhghb. E gobssehb pbssegs, tba g ejrkigterkbhghb hb gtb`hbr g tehgs gs oe`hkéòbs hb gobsskjkdkhghb. E gobsse
per b`trghgs sbou`hçrkgs seab`tb ë gobkte sb bsietghgs tehgs gs pesskjkdkhghbs hb ghbqugéïeper b`trghgs sbou`hçrkgs seab`tb ë gobkte sb bsietghgs tehgs gs pesskjkdkhghbs hb ghbqugéïe
hg b`trghg prk`okpgd b hg b`trghg prk`okpgd b sb lustkoghe tbo`kogab`tb.sb lustkoghe tbo`kogab`tb.
3.:.?3.:.? Es gobsses hbvba sbr vk`oudghes gtrgvës hb retg gobssávbd î okroudgéïe prk`okpgd b îsEs gobsses hbvba sbr vk`oudghes gtrgvës hb retg gobssávbd î okroudgéïe prk`okpgd b îs
okroudgéòbs hb babriì`okg. Es gobsses hbvba pbrag`bobr dkvrbs hb qugksqubr ejstçoudes hb ceragokroudgéòbs hb babriì`okg. Es gobsses hbvba pbrag`bobr dkvrbs hb qugksqubr ejstçoudes hb cerag
pbrag`b`tb.pbrag`b`tb.
3.:.83.:.8 E pbrourse b`trb e bstgoke`gab`te hb vbáoudes b es E pbrourse b`trb e bstgoke`gab`te hb vbáoudes b es gobsses hbvb oeaper uag retg gobssávbd.gobsses hbvb oeaper uag retg gobssávbd.
Wug`he hg kaprgtkogjkdkhghb hb sb bxboutgr retg gobssávbd b`trb Wug`he hg kaprgtkogjkdkhghb hb sb bxboutgr retg gobssávbd b`trb e bstgoke`gab`te b gobsses, hbvbae bstgoke`gab`te b gobsses, hbvba
sbr prbvkstgs, ba eutre deogd, vgigs hb sbr prbvkstgs, ba eutre deogd, vgigs hb bstgoke`gab`bstgoke`gab t̀e pgrg pbssegs oea hbokì`okg b pgrg te pgrg pbssegs oea hbokì`okg b pgrg pbssegspbssegs
khesgs, g uag hkstê`okg açxkag hb 2> khesgs, g uag hkstê`okg açxkag hb 2> a gtë ua a gtë ua gobsse gobssávbd.gobsse gobssávbd.
2:2:
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
3.:.23.:.2 Wug`he bxkstkrba hkspesktkves hb sbiurg`ég b pgrg oe`tredb hb gobsse, he tkpe ogtrgogs, og`ob-Wug`he bxkstkrba hkspesktkves hb sbiurg`ég b pgrg oe`tredb hb gobsse, he tkpe ogtrgogs, og`ob-
dgs, pertgs eu eutres, pbde ab`es ua hbdbs ba oghg oe`lu`te hbvb sbr gobssávbd, igrg`tdgs, pertgs eu eutres, pbde ab`es ua hbdbs ba oghg oe`lu`te hbvb sbr gobssávbd, igrg`tk`he ge usuçrkek`he ge usuçrke
e gobsse, ag`ejrg, okroudgéïe b gprexkagéïe pgrg e ag`usbke he bqukpgab`te oea gute`eakg.e gobsse, ag`ejrg, okroudgéïe b gprexkagéïe pgrg e ag`usbke he bqukpgab`te oea gute`eakg.
3.:.33.:.3  G  G k`stgdgéïe k`stgdgéïe he hkspehe hkspesktkve gobssktkve gobssávbd pgrg sávbd pgrg oe`tredb oe`tredb hb gobsse hb gobsse hbvb prbvhbvb prbvbr ag`ejrg br ag`ejrg hb oghbkrhb oghbkrgg
hb rehgs, oe`cerab e hkspeste ba 8.?.:, 8.?.8 b hb rehgs, oe`cerab e hkspeste ba 8.?.:, 8.?.8 b 8.?.2, b es bvb`tugks oeag`hes goke`çvbks per usu-8.?.2, b es bvb`tugks oeag`hes goke`çvbks per usu-
çrkes hbvba bstgr peskoke`ghes î gdturg k`hkoghg ba 8.3.;.çrkes hbvba bstgr peskoke`ghes î gdturg k`hkoghg ba 8.3.;.
3.:.93.:.9 Wug`he bxkstkr pertg ikrgtÿrkg, hbvb sbr prbvkstg, lu`te g bstg, eutrg b`trghg qub igrg`tgWug`he bxkstkr pertg ikrgtÿrkg, hbvb sbr prbvkstg, lu`te g bstg, eutrg b`trghg qub igrg`tg
oe`hkéòbs hb gobsskjkdkhghb. ^ertgs ikrgtÿrkgs hbvba sbr bvktghgs, ags qug`he cerba k`stgdghgs,oe`hkéòbs hb gobsskjkdkhghb. ^ertgs ikrgtÿrkgs hbvba sbr bvktghgs, ags qug`he cerba k`stgdghgs,
gs hkab`sòbs b`trb gs pçs gs hkab`sòbs b`trb gs pçs hbvba sbr oeapgtávbks oea gs hbvba sbr oeapgtávbks oea gs abhkhgs ̀ bobssçrkgs pgrg e hbsdeogab`teabhkhgs ̀ bobssçrkgs pgrg e hbsdeogab`te
hb uag pbsseg ba oghbkrg hb rehgs b hbvba gk`hg sbr hetghgs hb skstbag hb sbiurg`ég pgrghb uag pbsseg ba oghbkrg hb rehgs b hbvba gk`hg sbr hetghgs hb skstbag hb sbiurg`ég pgrg
rbjgtkab`te hgs pçs ba ogse hb rbjgtkab`te hgs pçs ba ogse hb sk`kstre.sk`kstre.
3.:.=3.:.= Hbvb sbr prbvkstg g sk`gdkzgéïe k`ceragtkvg b hkrboke`gd hg deogdkzgéïe hgs b`trghgs b sgáhgsHbvb sbr prbvkstg g sk`gdkzgéïe k`ceragtkvg b hkrboke`gd hg deogdkzgéïe hgs b`trghgs b sgáhgs
gobssávbks, hb goerhe oea e bstgjbdbokhe `g _béïe 2.gobssávbks, hb goerhe oea e bstgjbdbokhe `g _béïe 2.
3.?3.? Okroudgéïe ‟ ^kseOkroudgéïe ‟ ^kse
 G  G okroudgéïe okroudgéïe pehb pehb sbr sbr merkze`tgd merkze`tgd b b vbrtkogd. vbrtkogd. G G okroudgéïe okroudgéïe vbrtkogd vbrtkogd pehb pehb sbr sbr rbgdkzghg rbgdkzghg per per bsoghgs,bsoghgs,
rgapgs eu bqukpgab`tes bdbtreaboê`koes b ë oe`skhbrghg gobssávbd qug`he gtb`hbr `e aá`kaergapgs eu bqukpgab`tes bdbtreaboê`koes b ë oe`skhbrghg gobssávbd qug`he gtb`hbr `e aá`kae
g hugs cerags hb g hugs cerags hb hbsdeogab`hbsdeogab t̀e vbrtkogd.te vbrtkogd.
3.?.73.?.7
Oe`hkéòbs ibrgksOe`hkéòbs ibrgks
Es pkses hbvba gtb`hbr îs Es pkses hbvba gtb`hbr îs ogrgotbrástkogs hb rbvbstkab`te, k`odk`géïe b hbs`ávbd, oe`cerab hbsorkteogrgotbrástkogs hb rbvbstkab`te, k`odk`géïe b hbs`ávbd, oe`cerab hbsorkte
ba 3.?.: g 3.?.=.ba 3.?.: g 3.?.=.
3.?.:3.?.: Zbvbstkab`tesZbvbstkab`tes
Es agtbrkgks hb rbvbstkab`te b gogjgab`te hbvba tbr Es agtbrkgks hb rbvbstkab`te b gogjgab`te hbvba tbr supbrcáokb rbiudgrsupbrcáokb rbiudgr, rab, bstçvbd, , rab, bstçvbd, `ïe trbpkhg`tb`ïe trbpkhg`tb
pgrg hkspesktkves oea rehgs b g`tkhbrrgpg`tb, sej qugdqubr oe`hkéïe (sboe eu aedmghe).pgrg hkspesktkves oea rehgs b g`tkhbrrgpg`tb, sej qugdqubr oe`hkéïe (sboe eu aedmghe).
Hbvb-sb bvktgr g utkdkzgéïe hb pghre`giba `g supbrcáokb he pkse qub pessg ogusgr sb`sgéïe hbHbvb-sb bvktgr g utkdkzgéïe hb pghre`giba `g supbrcáokb he pkse qub pessg ogusgr sb`sgéïe hb
k`sbiurg`ég (per bxbapde, bstk`sbiurg`ég (per bxbapde, bstgapgs qub pbde oe`trgstb hb hbsb`me eu oer pessga ogusgr g gapgs qub pbde oe`trgstb hb hbsb`me eu oer pessga ogusgr g kaprbssïekaprbssïe
hb trkhkab`ske`gdkhghb).hb trkhkab`ske`gdkhghb).
3.?.?3.?.? K`odk`géïeK`odk`géïe
 G k`odk`géïe  G k`odk`géïe trg`svbrsgd hg trg`svbrsgd hg supbrcáokb supbrcáokb hbvb hbvb sbr sbr hb hb gtë gtë : : % % pgrg pgrg pkses pkses k`tbr`es k`tbr`es b b hb hb gtë gtë ? ? % % pgrgpgrg
pkses bxtbr`es. G k`odk`géïe de`iktuhk`gd hg supbrcáokb hbvb sbr k`cbrker g 2 %. K`odk`géòbs kiugkspkses bxtbr`es. G k`odk`géïe de`iktuhk`gd hg supbrcáokb hbvb sbr k`cbrker g 2 %. K`odk`géòbs kiugks
eu supbrkerbs g 2 % sïe oe`skhbrghgs rgapgs b, pertg`te, hbvba gtb`hbr g 3.3.eu supbrkerbs g 2 % sïe oe`skhbrghgs rgapgs b, pertg`te, hbvba gtb`hbr g 3.3.
3.?.83.?.8 Hbs`ávbksHbs`ávbks
3.?.8.73.?.8.7 Hbs`ávbks hb qugdqubr ̀ gturbzg hbvba sbr bvktghes ba Hbs`ávbks hb qugdqubr ̀ gturbzg hbvba sbr bvktghes ba retgs gobssávbks. Bvb`tugks hbs`ávbksretgs gobssávbks. Bvb`tugks hbs`ávbks
`e pkse hb gtë 2 `e pkse hb gtë 2 aa hkspb`sga trgtgab`te bspbokgaa hkspb`sga trgtgab`te bspbokgd. Hbs`ávbks supbrkerbs g 2 aa gtë :> d. Hbs`ávbks supbrkerbs g 2 aa gtë :> aa hbvbaaa hbvba
pessukr k`odk`géïe açxkag hb 7 %), oe`cerab Ckiurg 3=. Hbs`ávbks supbrkerbs g :> aa, qug`hepessukr k`odk`géïe açxkag hb 7 %), oe`cerab Ckiurg 3=. Hbs`ávbks supbrkerbs g :> aa, qug`he
k`bvktçvbks, hbvba sbr oe`skhbrghes oeae hbirgus, oe`cerab 3.9.k`bvktçvbks, hbvba sbr oe`skhbrghes oeae hbirgus, oe`cerab 3.9.
Hkab`sòbs ba akdáabtresHkab`sòbs ba akdáabtres
xx ≨≨ 2 2 2 4 x2 4 x ≨≨ :> :>
::
77
Ckiurg 3= ‟ Xrgtgab`te hb hbs`ávbksCkiurg 3= ‟ Xrgtgab`te hb hbs`ávbks
2?2?
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
3.?.8.:3.?.8.: Ba rbcerags, pehb-sb oe`skhbrgr e hbs`ávbd açxkae hb 92 aa, trgtghe oea k`odk`géïeBa rbcerags, pehb-sb oe`skhbrgr e hbs`ávbd açxkae hb 92 aa, trgtghe oea k`odk`géïe
açxkag hb 7:,2 %, oe`cerab Xgjbdg 2, sba gvg`égr `gs çrbgs hb okroudgéïe trg`svbrsgd, b pretbikheaçxkag hb 7:,2 %, oe`cerab Xgjbdg 2, sba gvg`égr `gs çrbgs hb okroudgéïe trg`svbrsgd, b pretbikhe
dgtbrgdab`tb oea bdbab`te oe`struáhe eu vbibtgéïe.dgtbrgdab`tb oea bdbab`te oe`struáhe eu vbibtgéïe.
3.?.8.?3.?.8.? @gs çrbgs hb okroudgéïe, qug`he e hbs`ávbd cer @gs çrbgs hb okroudgéïe, qug`he e hbs`ávbd cer dgtbrgd, ejsbrvgr e hbsorkte ba 8.?.9.dgtbrgd, ejsbrvgr e hbsorkte ba 8.?.9.
3.?.8.83.?.8.8  Gs sedbkrgs hgs  Gs sedbkrgs hgs pertgs eu vïes pertgs eu vïes hb pgssgiba qub gprbsb`tba hbs`ávbks hb hb pgssgiba qub gprbsb`tba hbs`ávbks hb gtë `e açxkaegtë `e açxkae
ua hbirgu hbvba tbr pgrtb hb sug bxtb`sïesujstktuáhg per rgapg oea dgriurg aá`kag hb >,;> aua hbirgu hbvba tbr pgrtb hb sug bxtb`sïe sujstktuáhg per rgapg oea dgriurg aá`kag hb >,;> a
b oea k`odk`géïe ba cu`éïe he hbs`ávbd gprbsb`tghe b gtb`hb`he ges pgrêabtres bstgjbdbokhesb oea k`odk`géïe ba cu`éïe he hbs`ávbd gprbsb`tghe b gtb`hb`he ges pgrêabtres bstgjbdbokhes
`gs Xgjbdgs 8 b 2. ^grtb he hbs`ávbd hbvb sbr vb`okhe oea rgapg, b e rbstg`tb hg bxtb`sïe pehb`gs Xgjbdgs 8 b 2. ^grtb he hbs`ávbd hbvb sbr vb`okhe oea rgapg, b e rbstg`tb hg bxtb`sïe pehb
pbrag`bobr oea hbirgu, hbshb qub gsseokghe, `e aá`kae ba ua hes dghes, g uag jgrrg hb gpekepbrag`bobr oea hbirgu, hbshb qub gsseokghe, `e aá`kae ba ua hes dghes, g uag jgrrg hb gpeke
merkze`tgd eu vbrtkogd, oea oeaprkab`te aá`kae hb >,?> a b oea sbu bkxe peskoke`ghe g >,92 a hbmerkze`tgd eu vbrtkogd, oea oeaprkab`te aá`kae hb >,?> a b oea sbu bkxe peskoke`ghe g >,92 a hb
gdturg he pkse, sba gvg`égr sejrb g çrbg hb okroudgéïe püjdkog.gdturg he pkse, sba gvg`égr sejrb g çrbg hb okroudgéïe püjdkog.
3.?.23.?.2 Irbdmgs b lu`tgs hb hkdgtgéïeIrbdmgs b lu`tgs hb hkdgtgéïe
Ba retgs gobssávbks, gs Ba retgs gobssávbks, gs irbdmgs b lu`tgs hb hkdgtgéïe hbvba bstgr irbdmgs b lu`tgs hb hkdgtgéïe hbvba bstgr cerg he uxe prk`okpgd hb cerg he uxe prk`okpgd hb okroudgéïe.okroudgéïe.
Wug`he `ïe pessávbd tbo`kogab`tb, es vïes hbvba tbr hkab`sïe açxkag hb 72 aa, hbvba sbrWug`he `ïe pessávbd tbo`kogab`tb, es vïes hbvba tbr hkab`sïe açxkag hb 72 aa, hbvba sbr
k`stgdghes pbrpb`hkoudgrab`tb ge uxe prk`okpgd eu tbr vïes hb ceragte qughrkoudghe/okroudgr, qug`hek`stgdghes pbrpb`hkoudgrab`tb ge uxe prk`okpgd eu tbr vïes hb ceragte qughrkoudghe/okroudgr, qug`he
meuvbr uxes ba agks hb ua sb`tkhe hb okroudgéïe.meuvbr uxes ba agks hb ua sb`tkhe hb okroudgéïe.
3.?.33.?.3 Xgapgs hb ogkxgs hb k`spbéïe b hb vksktgXgapgs hb ogkxgs hb k`spbéïe b hb vksktg
 G  G supbrcáokb hsupbrcáokb hgs tgapgs gs tgapgs hbvb bstgr hbvb bstgr ̀ kvbdghg `kvbdghg oea e pkoea e pkse ghlgob`se ghlgob t̀b, b bvb`tutb, b bvb`tugks crbstgs gks crbstgs hbvba pesshbvba pessukrukr
hkab`sïe açxkag hb 72 aa. Gs tgapgs hbvba bstgr prbcbrb`okgdab`tb cerg he uxe prk`okpgd hbhkab`sïe açxkag hb 72 aa. Gs tgapgs hbvba bstgr prbcbrb`okgdab`tb cerg he uxe prk`okpgd hb
okroudgéïe.okroudgéïe.
 Gs  Gs tgapgs tgapgs hbvba hbvba sbr sbr rabs, rabs, bstçvbks bstçvbks b b g`tkhbrrgpg`g`tkhbrrgpg t̀bs tbs sej sej qugdqubr oe`hkéïe, qugdqubr oe`hkéïe, b b g g sug sug bvb`tugdbvb`tugd
tbxturg, bstgapgs eu hbsb`mes `g supbrcáokb `ïe pehba sbr skakdgrbs î hg sk`gdkzgéïe hb pkse tçtkd hbtbxturg, bstgapgs eu hbsb`mes `g supbrcáokb `ïe pehba sbr skakdgrbs î hg sk`gdkzgéïe hb pkse tçtkd hb
gdbrtg eu hkrboke`gd.gdbrtg eu hkrboke`gd.
3.?.93.?.9 Ogpgomes, cerrgéòbs, ogrpbtbs, tgpbtbs b skakdgrbsOgpgomes, cerrgéòbs, ogrpbtbs, tgpbtbs b skakdgrbs
Hbvba sbr bvktghes ba retgs gobssávbks.Hbvba sbr bvktghes ba retgs gobssávbks.
Wug`he bxkstb`tbs, hbvba sbr rabab`tb xghes ge pkse, bajutkhes eu sejrbpestes b `kvbdghesWug`he bxkstb`tbs, hbvba sbr rabab`tb xghes ge pkse, bajutkhes eu sejrbpestes b `kvbdghes
hb ag`bkrg qub bvb`tugd hbs`ávbd `ïe bxobhg 2 aa. Gs supbrcáokbs `ïe pehba tbr b`ruigab`tehb ag`bkrg qub bvb`tugd hbs`ávbd `ïe bxobhg 2 aa. Gs supbrcáokbs `ïe pehba tbr b`ruigab`te
b gs cbdpgs eu cerres `ïe pehba prbluhkogr e hbsdeogab`te hgs pbssegs.b gs cbdpgs eu cerres `ïe pehba prbluhkogr e hbsdeogab`te hgs pbssegs.
3.?.=3.?.= _k`gdkzgéïe `e pkse_k`gdkzgéïe `e pkse
 G  G sk`gdkzgéïe sk`gdkzgéïe vksugd vksugd b b tçtkd tçtkd `e `e pkse pkse k`hkog k`hkog sktugéòbs sktugéòbs hb hb rksoe rksoe b b hkrbéïe. hkrbéïe. Hbvb Hbvb gtb`hbr gtb`hbr ge ge hkspestehkspeste
ba 2.8.3 b ba 2.8.3 b ba `erags bspboáogs.ba `erags bspboáogs.
3.83.8 Zetg hb cuig b Zetg hb cuig b çrbg hb rbsigtb ‟ Oe`hkéòbs ibrgksçrbg hb rbsigtb ‟ Oe`hkéòbs ibrgks
3.8.73.8.7 Zetg hb cuigZetg hb cuig
3.8.7.73.8.7.7  Gs retgs hb cuig hbvba gtb`hb Gs retgs hb cuig hbvba gtb`hbr ge hkspeste `g r ge hkspeste `g GJ@X @JZ ;>99 b eutrgGJ@X @JZ ;>99 b eutrgs rbiudgab`tgés rbiudgab`tgéòbsòbs
deogks oe`trg k`oì`hke b pê`koe. Gs pertgs hb oerrbherbs, gobsses, çrbgs hb rbsigtb, bsoghgs hbdeogks oe`trg k`oì`hke b pê`koe. Gs pertgs hb oerrbherbs, gobsses, çrbgs hb rbsigtb, bsoghgs hb
babriì`okg b hbsogrigs k`tbirg`tbs hb retgs hb cuig gobssávbks hbvba sbr hetghgs hb jgrrgsbabriì`okg b hbsogrigs k`tbirg`tbs hb retgs hb cuig gobssávbks hbvba sbr hetghgs hb jgrrgs
g`tkpê`koe, oe`cerab GJ@X @JZ 779=2.g`tkpê`koe, oe`cerab GJ@X @JZ 779=2.
3.8.7.:3.8.7.: Wug`he ba gajkb`tbs cbomghes, gs retgs hb cuig hbvba sbr sk`gdkzghgs oe`cWug`he ba gajkb`tbs cbomghes, gs retgs hb cuig hbvba sbr sk`gdkzghgs oe`cerab e hkspesteerab e hkspeste
`g _béïe 2, `g GJ@X @JZ 7?8?8 b kduak`ghgs oea hkspesktkves hb jgdkzgab`te hb goerhe oea`g _béïe 2, `g GJ@X @JZ 7?8?8 b kduak`ghgs oea hkspesktkves hb jgdkzgab`te hb goerhe oea
e bstgjbdbokhe `g GJ@X @JZ 7>=;=.e bstgjbdbokhe `g GJ@X @JZ 7>=;=.
2828
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
3.8.7.?3.8.7.? Wug`he gs retgs hb cuig k`oerpergrba bsoghWug`he gs retgs hb cuig k`oerpergrba bsoghgs hb babriì`okg eu bdbvgherbs hb babriì`okggs hb babriì`okg eu bdbvgherbs hb babriì`okg
hbvba sbr prbvkstgs çrbgs hb rbsigtb oea bspgée rbsbrvghe pgrg ^.O.Z. sk`gdkzghe oe`cerab 2.2.:.:hbvba sbr prbvkstgs çrbgs hb rbsigtb oea bspgée rbsbrvghe pgrg ^.O.Z. sk`gdkzghe oe`cerab 2.2.:.:
b hb goerhe oea 3.8.2.b hb goerhe oea 3.8.2.
3.8.:3.8.: Çrbg hb rbsigtbÇrbg hb rbsigtb
3.8.:.73.8.:.7  G çrb G çrbg hb rbsigtb hbg hb rbsigtb hbvb tbr bspgée rbsvb tbr bspgée rbsbrvghe pgrg ^brvghe pgrg .̂O.Z. oea gs sbiuk.O.Z. oea gs sbiuk̀ tbs ogrgotbrástkog`tbs ogrgotbrástkogs> pbssegs hb detgéïe he pgvkab`te, g oghg 2>> pbssegs hb detgéïe he bhkcáoke, pgrg oghg bsoghg b bdbvgher hb babriì`okg.bhkcáoke, pgrg oghg bsoghg b bdbvgher hb babriì`okg.
_b g g`tboêagrg hgs bsoghgs b g hes bdbvgherbs hb babriì`okg cerba oeau`s, e qug`tktgtkve he_b g g`tboêagrg hgs bsoghgs b g hes bdbvgherbs hb babriì`okg cerba oeau`s, e qug`tktgtkve he
bspgée rbsbrvghe pgrg ^.O.Z. pehb sbr oeapgrtkdmghe.bspgée rbsbrvghe pgrg ^.O.Z. pehb sbr oeapgrtkdmghe.
3.8.:.?3.8.:.?  G  G Ckiurg Ckiurg 3; 3; rbprbsb`tg rbprbsb`tg gdiu`s gdiu`s bxbapdes bxbapdes hb hb bspgée bspgée rbsbrvghe rbsbrvghe pgrg pgrg ^̂.O.Z. .O.Z. ba ba çrbg çrbg hbhb
rbsigtb. Es bxbapdes bstïe rbprbsb`tghes oea g rbsigtb. Es bxbapdes bstïe rbprbsb`tghes oea g çrbg aá`kag hb okroudgéïe b çrbg aá`kag hb okroudgéïe b ag`ejrg pgrg retgéïeag`ejrg pgrg retgéïe
hb 7=>¾ hb oghbkrg hb rehgs, oe`cerab 8.?.8. Wug`he deogdkzghe ba `komes, hbvba sbr rbspbktgheshb 7=>¾ hb oghbkrg hb rehgs, oe`cerab 8.?.8. Wug`he deogdkzghe ba `komes, hbvba sbr rbspbktghes
es pgrêabtres aá`kaes hb`khes ba 8.?.3.es pgrêabtres aá`kaes hb`khes ba 8.?.3.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
g) Bg) Bspspgée gée rbrbsbsbrvrvghghe pe pgrgrg ^g .̂O.O.Z.Z. ‟ B. ‟ Bxbxbapapde 7de 7 j) j) BsBspgpgée rée rbsbbsbrvrvghghe pe pgrgrg ^g .̂O.O.Z.Z. ‟ B. ‟ Bxbaxbapdpde :e :
Ckiurg 3; ‟ Bspgée rbsbrvghe pgrg ^.O.Z. ba çrbg hb rbsigtb ‟ BxbapdesCkiurg 3; ‟ Bspgée rbsbrvghe pgrg ^.O.Z. ba çrbg hb rbsigtb ‟ Bxbapdes (oe`tk`ug)(oe`tk`ug)
2222
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  o) Bo) Bspspgégée re rbsbsbrbrvgvghe he pgpgrgrg ̂̂ .O.O.Z.Z. ‟ . ‟ BxBxbabapdpde ?e ? h) h) BsBspgpgée ée rbrbsbsbrvrvghghe pe pgrgrg ^g .̂O.O.Z.Z. ‟ . ‟ BxBxbabapdpde 8e 8
Ckiurg 3;Ckiurg 3; (oe`odusïe)(oe`odusïe)
3.8.:.83.8.:.8 Ba bhkogéòbs bxkstb`tbs, ba qub sblg kaprgtkoçvbd g prbvksïe hg çrbg hb rbsigtb, hbvbBa bhkogéòbs bxkstb`tbs, ba qub sblg kaprgtkoçvbd g prbvksïe hg çrbg hb rbsigtb, hbvb
sbr hb`khe ua pdg`e hb cuig ba qub oe`stba es preobhkab`tes hb rbsigtb pgrg gs pbssegs oeasbr hb`khe ua pdg`e hb cuig ba qub oe`stba es preobhkab`tes hb rbsigtb pgrg gs pbssegs oea
es hkcbrb`tbs tkpes es hkcbrb`tbs tkpes hb hbokì`okg.hb hbokì`okg.
3.23.2 Çrbg hb hbsog`seÇrbg hb hbsog`se
Zboeab`hg-sb prbvbr uag çrbg hb hbsog`se, cerg hg cgkxg hb okroudgéïe, g oghg 2> a, pgrg pkseZboeab`hg-sb prbvbr uag çrbg hb hbsog`se, cerg hg cgkxg hb okroudgéïe, g oghg 2> a, pgrg pkse
oea gtë ? % hb k`odk`géïe, eu g oghg ?> a, pgrg pkse hb ? % g 2 % hb k`odk`géïe. Zboeab`hg-sboea gtë ? % hb k`odk`géïe, eu g oghg ?> a, pgrg pkse hb ? % g 2 % hb k`odk`géïe. Zboeab`hg-sb
g k`stgdgéïe hb jg`oes oea b`oeste b jrgées. ^grg k`odk`géòbs supbrkerbs g 2 %, hbvb sbr gtb`hkheg k`stgdgéïe hb jg`oes oea b`oeste b jrgées. ^grg k`odk`géòbs supbrkerbs g 2 %, hbvb sbr gtb`hkhe
e hbsorkte ba 3.3. Bstgs çrbgs hbvba bstgr hkab`ske`ghgs pgrg pbraktkr tgajëa g ag`ejrge hbsorkte ba 3.3. Bstgs çrbgs hbvba bstgr hkab`ske`ghgs pgrg pbraktkr tgajëa g ag`ejrg
hb oghbkrgs hb rehgs.hb oghbkrgs hb rehgs.
3.33.3 ZgapgsZgapgs
3.3.73.3.7 IbrgksIbrgks
_ïe oe`skhbrghgs rgapgs îs supbrcáokbs hb pkse oea hbodkvkhghb kiugd eu supbrker g 2 %. Es pkses_ïe oe`skhbrghgs rgapgs îs supbrcáokbs hb pkse oea hbodkvkhghb kiugd eu supbrker g 2 %. Es pkses
hgs rgapgs hbvba gtb`hbr îs oe`hkéòbs hb 3.?.hgs rgapgs hbvba gtb`hbr îs oe`hkéòbs hb 3.?.
3.3.:3.3.: Hkab`ske`gab`teHkab`ske`gab`te
^grg igrg`tkr qub uag rgapg sblg gobssávbd, sïe hb`khes es dkaktbs açxkaes hb k`odk`géïe,^grg igrg`tkr qub uag rgapg sblg gobssávbd, sïe hb`khes es dkaktbs açxkaes hb k`odk`géïe,
es hbs`ávbks g sbrba vb`okhes b es hbs`ávbks g sbrba vb`okhes b e `üabre açxkae hb sbiab`tes.e `üabre açxkae hb sbiab`tes.
2323
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
 G k` G k`odk`géïe hgs odk`géïe hgs rgapgs, oe`cerab rgapgs, oe`cerab Ckiurg 9>, hbvb Ckiurg 9>, hbvb sbr ogdoudghg sbr ogdoudghg oe`cerab g sbiuoe`cerab g sbiuk`tb bqugéïek`tb bqugéïe>7>>mm
k k 
o o 
ÙÙ
11
e`hbe`hb
k k    ë ë g g k`odk`géïek`odk`géïe, , bxprbssg bxprbssg ba ba perob`tgiba perob`tgiba (%)6(%)6
mm   ë ë g g gdturg gdturg he he hbs`ávbd6hbs`ávbd6
o o    ë ë e e oeaprkab`te oeaprkab`te hg hg prelbéïe prelbéïe merkze`tgd.merkze`tgd.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
7,:>7,:>   7,:>  7,:>7,:>7,:>o o 
k k 
k k 
o o 
k k 
k k 
  
g) Skstg supbrker g) Skstg supbrker 
        m        m
        m        m
        m        m
        m        m
  
j) Skstg dgtbrgdj) Skstg dgtbrgd
Ckiurg 9> ‟ Hkab`ske`gab`te hb rgapgsCkiurg 9> ‟ Hkab`ske`gab`te hb rgapgs
3.3.:.73.3.:.7  Gs rgapgs hbvba  Gs rgapgs hbvba tbr k`odk`géïe hb goerhe tbr k`odk`géïe hb goerhe oea es oea es dkaktbs bstgjbdbokhes `g Xdkaktbs bstgjbdbokhes `g Xgjbdg 8. ^grggjbdg 8. ^grg
k`odk`géïe b`trb 3,:2 % b =,?? % ë rboeab`hghe orkgr çrbgs hb hbsog`se (vbr 3.2) `es pgtgagrbs,k`odk`géïe b`trb 3,:2 % b =,?? % ë rboeab`hghe orkgr çrbgs hb hbsog`se (vbr 3.2) `es pgtgagrbs,
g oghg 2> a g oghg 2> a hb pbrourse. Bxobtuga-sb hbstb rbqukskte gs rgapgs oktghgs ba 7>.8 (pdgtbkg b pgdoes),hb pbrourse. Bxobtuga-sb hbstb rbqukskte gs rgapgs oktghgs ba 7>.8 (pdgtbkg b pgdoes),
7>.7: (pksok`gs) b 7>.78 (prgkgs).7>.7: (pksok`gs) b 7>.78 (prgkgs).
Xgjbdg 8 ‟ Hkab`oke`gab`te hb rgapgsXgjbdg 8 ‟ Hkab`oke`gab`te hb rgapgs
Hbs`ávbks açxkaes hb oghgHbs`ávbks açxkaes hb oghg
sbiab`te hb rgapgsbiab`te hb rgapg mm
aa
K`odk`géïe ghakssávbd baK`odk`géïe ghakssávbd ba
oghg sbiab`te hb rgapgoghg sbiab`te hb rgapg k k   
%%
@üabre açxkae@üabre açxkae
hb sbiab`teshb sbiab`tes
hb rgapghb rgapg
77,,22>> 22,,>>> > ((77>)) __bba a ddkkaakkttbb
77,,>>>> 22,,>>> > ((77>) ) 44 kk ≨ ≨ 33,,::2 2 ((77>,,==>> 33,,::2 2 ((772>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Xgjbdg 2 ‟ Hkab`oke`gab`te hb rgapgs pgrg sktugéòbs bxobpoke`gksXgjbdg 2 ‟ Hkab`oke`gab`te hb rgapgs pgrg sktugéòbs bxobpoke`gks
Hbs`ávbks açxkaes hb oghgHbs`ávbks açxkaes hb oghg
sbiab`te hb rgapgsbiab`te hb rgapg mm  
aa
K`odk`géïe ghakssávbd baK`odk`géïe ghakssávbd ba
oghg sbiab`te hb rgapgoghg sbiab`te hb rgapg k  k   
%%
@üabre açxkae@üabre açxkae
hb sbiab`teshb sbiab`tes
hb rgapghb rgapg
>>,,::>> ==,,??? ? ((77,>> (7) ≨ 7>,>> (7) 88
>>,,>>9922 77>>,,>>> > ((77>) ) 44 kk ≨ 7:,2 (7> a, hb ?,>> a, abhkhe `e pbráabtre k`tbr`e î ourvg, oe`cerab Ckiurg 97.abhkhe `e pbráabtre k`tbr`e î ourvg, oe`cerab Ckiurg 97.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  ^    ̂g g
  t  t g g
  a  a
 g g  r  r    ^  ^  g g t  t  g g a a g g r  r  
o o 
   o   o
o    o    
DD
 7 7,, : :
 > >   a a
 á á ` `..
 7 7,,  2  2
 > >
 r r b b o o
 e e a a
 b b ` 
 ̀h h g g
 h h e e
7 7 ,,:  :  > >   a a á  á  ̀ ` ..
7 7 ,,2  2  > > 
r  r  b b o o e e a a b b ̀  ` h  h  g g h  h  e e 
 Z Z   1 1  
 ? ?,, > > > >
   a a á á ` 
 ̀k k a a e e
Ckiurg 97 ‟ Zgapg ba ourvg ‟ ^dg`tgCkiurg 97 ‟ Zgapg ba ourvg ‟ ^dg`tg
3.3.:.83.3.:.8  G  G k`odk`géïe k`odk`géïe trg`svbrsgd trg`svbrsgd `ïe `ïe pehb pehb bxobhbr bxobhbr : : % % ba ba rgapgs rgapgs k`tbr`gs k`tbr`gs b b ? ? % % ba ba rgapgsrgapgs
bxtbr`gs.bxtbr`gs.
3.3.:.23.3.:.2  G  G dgriurg dgriurg hgs hgs rgapgs rgapgs (D) (D) hbvb hbvb sbr sbr bstgjbdbokhg bstgjbdbokhg hb hb goerhe goerhe oea oea e e uxe uxe hb hb pbssegs.pbssegs.
 G  G dgriurg dgriurg dkvrb dkvrb aá`kag aá`kag rboeab`hçvbrboeab`hçvbd d pgrg pgrg gs gs rgapgs rgapgs ba ba retgs retgs gobssávbks gobssávbks ë ë hb hb 7,2> 7,2> a, a, sb`he sb`he ee
aá`kae ghakssávbd hb 7,:> a.aá`kae ghakssávbd hb 7,:> a.
3.3.:.33.3.:.3 Xehg rgapg hbvb pessukr oerrkaïe hb hugs gdturgs ba oghg dghe, oe`cerab hbae`strgheXehg rgapg hbvb pessukr oerrkaïe hb hugs gdturgs ba oghg dghe, oe`cerab hbae`strghe
`g Ckiurg 9:.`g Ckiurg 9:.
3.3.:.93.3.:.9 Ba bhkogéòbs bxkstb`tbs, qug`te g oe`struéïe hb rgapgs `gs dgriurgs k`hkoghgs eu gBa bhkogéòbs bxkstb`tbs, qug`te g oe`struéïe hb rgapgs `gs dgriurgs k`hkoghgs eu g
ghgptgéïe hg dgriurg hgs rgapgs cer kaprgtkogvbd, gs rgapgs pehba sbr bxboutghgs oea dgriurgghgptgéïe hg dgriurg hgs rgapgs cer kaprgtkogvbd, gs rgapgs pehba sbr bxboutghgs oea dgriurg
aá`kag hb >,;> a b oea sbiab`tes hb `e açxkae 8,>> a hb oeaprkab`te, abhkhes `g sug prelbéïeaá`kag hb >,;> a b oea sbiab`tes hb `e açxkae 8,>> a hb oeaprkab`te, abhkhes `g sug prelbéïe
merkze`tgd, hbshb qub rbspbktghgs gs Xgjbdgs 8 b 2. @e ogse hb auhg`ég hb hkrbéïe, hbvba sbrmerkze`tgd, hbshb qub rbspbktghgs gs Xgjbdgs 8 b 2. @e ogse hb auhg`ég hb hkrbéïe, hbvba sbr
rbspbktghes es pgrêabtres hb çrbg hb çrbg hb okroudgéïe b ag`ejrg prbvkstes ba 8.?.rbspbktghes es pgrêabtres hb çrbg hb çrbg hb okroudgéïe b ag`ejrg prbvkstes ba 8.?.
3.3.:.=3.3.:.= Wug`he `ïe meuvbr pgrbhbs dgtbrgks, gs rgapgs hbvba k`oerpergr bdbab`tes hbsbiurg`ég,Wug`he `ïe meuvbr pgrbhbs dgtbrgks, gs rgapgs hbvba k`oerpergr bdbab`tes hb sbiurg`ég,
oeae iugrhg-oerpe b oerrkaïes, iukgs hb jgdkzgab`te oea gdturg aá`kag hb >,>2 a, k`stgdghesoeae iugrhg-oerpe b oerrkaïes, iukgs hb jgdkzgab`te oea gdturg aá`kag hb >,>2 a, k`stgdghes
eu oe`struáhes `es dkaktbs hg dgriurg hg eu oe`struáhes `es dkaktbs hg dgriurg hg rgapg, oe`cerab Ckiurg 9:.rgapg, oe`cerab Ckiurg 9:.
3.3.:.;3.3.:.;  G prelbéïe  G prelbéïe hes hes oerrkaïes oerrkaïes pehb pehb k`okhkr k`okhkr hb`tre hb`tre hg hg dgriurg dgriurg aá`kag aá`kag ghakssávbd hg ghakssávbd hg rgapg rgapg baba
gtë 7> oa hb oghg dghe, bxobte `es ogses prbvkstes ba 3.3.:.9.gtë 7> oa hb oghg dghe, bxobte `es ogses prbvkstes ba 3.3.:.9.
3.3.?3.3.? Iukg hb jgdkzgab`teIukg hb jgdkzgab`te
 G iukg hb jgdkzgab`te pehb sbr  G iukg hb jgdkzgab`te pehb sbr hb gdvb`grkg eu hb gdvb`grkg eu eutre agtbrkgd gdtbr`gtkve, oea eutre agtbrkgd gdtbr`gtkve, oea g absag `gdkhghb,g absag `gdkhghb,
oea gdturg aá`kag hb 2 oa. oea gdturg aá`kag hb 2 oa. Hbvb gtb`hbr îs bspbokogéòbs hg Ckiurg 9: b sbr igrg`tkhg ba rgapgsHbvb gtb`hbr îs bspbokogéòbs hg Ckiurg 9: b sbr igrg`tkhg ba rgapgs
b ba bsoghgs.b ba bsoghgs.
2=2=
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  Ckiurg 9: ‟ Iukg hb jgdkzgab`teCkiurg 9: ‟ Iukg hb jgdkzgab`te
3.3.83.3.8 ^gtgagrbs hgs rgapgs^gtgagrbs hgs rgapgs
Es pgtgagrbs `e k`áoke b `e tërak`e hgs rgapgs hbvba tbr hkab`sïe de`iktuhk`gd aá`kag hb 7,:> a.Es pgtgagrbs `e k`áoke b `e tërak`e hgs rgapgs hbvba tbr hkab`sïe de`iktuhk`gd aá`kag hb 7,:> a.
B`trb es sbiab`tes hb rgapg hbvba sbr prbvkstes pgtgagrbs k`tbrabhkçrkes oea hkab`sïe de`iktuhk`gdB`trb es sbiab`tes hb rgapg hbvba sbr prbvkstes pgtgagrbs k`tbrabhkçrkes oea hkab`sïe de`iktuhk`gd
aá`kag hb 7,:> a, oe`cerab Ckiurg 9?. Es pgtgagrbs sktughes ba auhg`égs hb hkrbéïe hbvba tbraá`kag hb 7,:> a, oe`cerab Ckiurg 9?. Es pgtgagrbs sktughes ba auhg`égs hb hkrbéïe hbvba tbr
hkab`sòbs kiugks î dgriurg hg rgapg.hkab`sòbs kiugks î dgriurg hg rgapg.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
 Çrbg hb Çrbg hbokroudgéïeokroudgéïe
ghlgob`tbghlgob`tb
^gtgagr ^gtgagr 
k`kokgdk`kokgd
^gtgagr ^gtgagr 
k`tbrabhkçrkek`tbrabhkçrke
7,:> aá`.7,:> aá`.7,:> aá`.7,:> aá`.7,:> aá`.7,:> aá`.7,2> aá`.7,2> aá`.
^gtgagr ^gtgagr 
ck`gdck`gd
Ckiurg 9? ‟ ^gtgagrbs hgs rgapgs ‟ Skstg supbrker Ckiurg 9? ‟ ^gtgagrbs hgs rgapgs ‟ Skstg supbrker 
3.3.8.73.3.8.7 Wug`he meuvbr pertg `es pgtgagrbs, sug çrbg hb vgrrbhurg `ïe pehb k`tbrcbrkr `g hkab`sïeWug`he meuvbr pertg `es pgtgagrbs, sug çrbg hb vgrrbhurg `ïe pehb k`tbrcbrkr `g hkab`sïe
aá`kag he pgtgagr.aá`kag he pgtgagr.
3.3.8.:3.3.8.:  G  G k`odk`géïe k`odk`géïe trg`svbrsgd trg`svbrsgd hes pghes pgtgagrbs `tgagrbs `ïe pehïe pehb bxobhb bxobhbr : br : % ba % ba rgapgs rgapgs k`tbr`gs k`tbr`gs b ? b ? % ba% ba
rgapgs bxtbr`gs.rgapgs bxtbr`gs.
3.93.9 Hbirgus b bsoghgs xgs ba retgs gobssávbksHbirgus b bsoghgs xgs ba retgs gobssávbks
Wug`he meuvbr hbirgus eu bsoghgs ba retgs gobssávbks, bstbs hbvba bstgr gsseokghes g rgapgsWug`he meuvbr hbirgus eu bsoghgs ba retgs gobssávbks, bstbs hbvba bstgr gsseokghes g rgapgs
eu bqukpgab`tes bdbtreaboê`koeu bqukpgab`tes bdbtreaboê`koes hb es hb trg`spertb vbrtkogd. Hbvb-sb hgr prbcbrì`okg î trg`spertb vbrtkogd. Hbvb-sb hgr prbcbrì`okg î rgapg.rgapg.
3.9.73.9.7 Ogrgotbrástkogs hes pkses b bspbdmesOgrgotbrástkogs hes pkses b bspbdmes
@gs retgs gobssávbks `ïe pehba sbr utkdkzghes hbirgus b bsoghgs xgs oea bspbdmes vgzghes.@gs retgs gobssávbks `ïe pehba sbr utkdkzghes hbirgus b bsoghgs xgs oea bspbdmes vgzghes.
Wug`he meuvbr jeobd eu bspbdme k`odk`ghe, g prelbéïe hg grbstg pehb gvg`égr `e açxkae 7,2 oaWug`he meuvbr jeobd eu bspbdme k`odk`ghe, g prelbéïe hg grbstg pehb gvg`égr `e açxkae 7,2 oa
sejrb e pkse gjgkxe, oe`cerab Ckiurg 98.sejrb e pkse gjgkxe, oe`cerab Ckiurg 98.
2;2;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Hkab`sòbs ba ob`táabtresHkab`sòbs ba ob`táabtres
JeobdJeobd ≨≨ 7,2 oa 7,2 oa
JeobdJeobd
      b       b bb
pp
pp
Wuk`gWuk`g ≨≨ 7,2 oa 7,2 oa
Wuk`gWuk`g
  
g) g) Jeobd Jeobd j) j) Bspbdme Bspbdme k`odk`ghek`odk`ghe
Dbib`hgDbib`hg
bb gdturg he hbirgugdturg he hbirgu 11 bspbdme bspbdme
 p p   dgriurg dgriurg he he hbirguhbirgu 11 pkse pkse
Ckiurg 98 ‟ Gdturg b dgriurg he hbirguCkiurg 98 ‟ Gdturg b dgriurg he hbirgu
3.9.:3.9.: Hkab`ske`gab`te hb hbirgus ksedghesHkab`ske`gab`te hb hbirgus ksedghes
 G  G sbquì`okg sbquì`okg hb gtë hb gtë heks hheks hbirgus birgus ë oe`ë oe`skhbrghg skhbrghg hbirgu hbirgu ksedghe. ksedghe. Hbirgus Hbirgus ksedghes ksedghes hbvba hbvba sbr bvsbr bvktghes.ktghes.
Wug`he utkdkzghes, hbvba Zgapgs lu`te ges hbirgus ksedghes hbvba tbr dgriurg dkvrb aá`kag hb 7,:> a, oe`cerab 3.3.:.2.a, oe`cerab 3.3.:.2.
Wug`he e hbirgu ksedghe cer uag sedbkrg, hbvb sbr gtb`hkhe e hbsorkte ba 3.?.8.8.Wug`he e hbirgu ksedghe cer uag sedbkrg, hbvb sbr gtb`hkhe e hbsorkte ba 3.?.8.8.
3.= Bsoghgs3.= Bsoghgs
3.=.73.=.7 Rag sbquì`okg hb trìs hbirgus eu agks ë oe`skhbrghg bsoghg.Rag sbquì`okg hb trìs hbirgus eu agks ë oe`skhbrghg bsoghg.
3.=.:3.=.:  Gs  Gs hkab`sòbs hkab`sòbs hes hes pkses pkses b b bspbdmes bspbdmes hbvba hbvba sbr sbr oe`stg`tbs oe`stg`tbs ba ba tehg tehg g g bsoghg bsoghg eu eu hbirgushbirgus
ksedghes. ^grg e hkab`ske`gab`te, hbvba sbr gtb`hkhgs gs sbiuk`tbs oe`hkéòbs,3? >,3? a a ≨≨ p p + : + :bb ≨ >,32 a, ≨ >,32 a,
j)j) pkses (pkses ( p p),:= a ≨),:= a ≨ p p ≨ >,?: a b ≨ >,?: a b
o) o) bspbdmes bspbdmes ((bb),73 a ≨),73 a ≨ bb ≨ >,7= a6 ≨ >,7= a6
3.=.?3.=.?  G dgriurg  G dgriurg hgs hgs bsoghgs hbvb bsoghgs hbvb sbr sbr bstgjbdbokhg hb bstgjbdbokhg hb goerhe oea goerhe oea e e uxe uxe hb hb pbssegs, oe`cerabpbssegs, oe`cerab
 GJ@X @JZ  GJ@X @JZ ;>99. G dgriurg ;>99. G dgriurg aá`kag aá`kag pgrg pgrg bsoghgs ba bsoghgs ba retgs retgs gobssávbks ë gobssávbks ë hb hb 7,:> 7,:> a, a, b b hbvb hbvb hksperhksper
hb iukg hb jgdkzgab`te oe`cerab 3.3.?.hb iukg hb jgdkzgab`te oe`cerab 3.3.?.
3>3>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
3.=.83.=.8 Ba oe`struéòbs `evgs, e prkabkre b e üdtkae hbirgus hb ua dg`ob hb bsoghg hbvba hkstgr `eBa oe`struéòbs `evgs, e prkabkre b e üdtkae hbirgus hb ua dg`ob hb bsoghg hbvba hkstgr `e
aá`kae >,?> a hg aá`kae >,?> a hg çrbg hb okroudgéïe ghlgob`tb b hbvba bstgr sk`gdkzghes hb goerhe oea çrbg hb okroudgéïe ghlgob`tb b hbvba bstgr sk`gdkzghes hb goerhe oea e hkspestee hkspeste
`g _béïe 2.`g _béïe 2.
3.=.23.=.2  G k`odk`géïe trg`svbrsgd hes hbirgus  G k`odk`géïe trg`svbrsgd hes hbirgus `ïe pehb `ïe pehb bxobhbr 7 bxobhbr 7 % ba % ba bsoghgs k`tbr`gs b bsoghgs k`tbr`gs b : % : % baba
bsoghgs bxtbr`gs.bsoghgs bxtbr`gs.
3.=.33.=.3
Bsoghgs oea dg`obs ourves eu akstes hbvba gtb`hbr î GJ@X @JZ ;>99, perëa ë `bobssçrkeBsoghgs oea dg`obs ourves eu akstes hbvba gtb`hbr î GJ@X @JZ ;>99, perëa ë `bobssçrkequb, î hkstê`okg hb >,22 a hg jerhg k`tbr`g hg bsoghg, oerrbspe`hb`tb î dk`mg kagik`çrkg sejrbqub, î hkstê`okg hb >,22 a hg jerhg k`tbr`g hg bsoghg, oerrbspe`hb`tb î dk`mg kagik`çrkg sejrb
g qugd sejb eu hbsob uag pbsseg qub sbiurg e oerrkaïe, es pkses b bspbdmes sblga hkab`ske`ghesg qugd sejb eu hbsob uag pbsseg qub sbiurg e oerrkaïe, es pkses b bspbdmes sblga hkab`ske`ghes
oe`cerab 3.=.: b Ckiurg 92.oe`cerab 3.=.: b Ckiurg 92.
Hkab`sòbsba abtresHkab`sòbs ba abtres
≢   ≢   
>    >    
 ,  , 7    7    
2     2     
  >  >,,
  2  2  2  2
Dk`mgDk`mg
kagik`çrkgkagik`çrkg
Ckiurg 92 ‟ Bsoghg oea dg`obs ourves ‟ Skstg supbrker Ckiurg 92 ‟ Bsoghg oea dg`obs ourves ‟ Skstg supbrker 
3.=.93.=.9  Gs bsog Gs bsoghgs hbhgs hbvba tbr vba tbr ̀ e aá``e aá k̀ae ua kae ua pgtgagr pgtgagr g oghg g oghg ?,:> a ?,:> a hb hbs`hb hbs á̀vbd b ávbd b sbaprb sbaprb qub mqub meuvbreuvbr
auhg`ég hb hkrbéïe.auhg`ég hb hkrbéïe.
3.=.=3.=.= B`trb es dg`obs hg B`trb es dg`obs hg bsoghg hbvba sbr prbvkstes pgtgagrbs oea hkab`sïe de`iktuhk`gd aá`kagbsoghg hbvba sbr prbvkstes pgtgagrbs oea hkab`sïe de`iktuhk`gd aá`kag
hb 7,:> a. Es hb 7,:> a. Es pgtgagrbs sktughes ba auhg`égs hb hkrbéïe hbvba tbr hkab`sòbpgtgagrbs sktughes ba auhg`égs hb hkrbéïe hbvba tbr hkab`sòbs kiugks î dgriurg hgs kiugks î dgriurg hg
bsoghg. Wug`he meuvbr pertg `es pgtgagrbs, sug çrbg hb vgrrbhurg `ïe pehb k`tbrcbrkr `g hkab`sïebsoghg. Wug`he meuvbr pertg `es pgtgagrbs, sug çrbg hb vgrrbhurg `ïe pehb k`tbrcbrkr `g hkab`sïe
aá`kag he pgtgagr.aá`kag he pgtgagr.
3.=.;3.=.;  G k`odk`géïe  G k`odk`géïe trg`svbrsgd hes trg`svbrsgd hes pgtgagrbs `ïe pgtgagrbs `ïe pehb pehb bxobhbr bxobhbr 7 7 % % ba ba bsoghgs k`tbr`gs bsoghgs k`tbr`gs b b : : %%ba bsoghgs bxtbr`gs.ba bsoghgs bxtbr`gs.
3.;3.; Oerrkaïes b iugrhg-oerpesOerrkaïes b iugrhg-oerpes
3.;.73.;.7 Ib`brgdkhghbsIb`brgdkhghbs
Es oerrkaïes pehba sbr Es oerrkaïes pehba sbr goepdghes ges iugrhg-oerpegoepdghes ges iugrhg-oerpes b s b hbvba sbr oe`struáhes oea agtbrkgks ráikhes.hbvba sbr oe`struáhes oea agtbrkgks ráikhes.
Hbvba sbr rabab`tb xghes îs pgrbhbs eu îs jgrrgs hb supertb, igrg`tk`he oe`hkéòbs sbiurgs hbHbvba sbr rabab`tb xghes îs pgrbhbs eu îs jgrrgs hb supertb, igrg`tk`he oe`hkéòbs sbiurgs hb
utkdkzgéïe. Hbvba sbr sk`gdkzghes oe`cerab g _béïe 2.utkdkzgéïe. Hbvba sbr sk`gdkzghes oe`cerab g _béïe 2.
Wug`he ̀ ïe meuvbr pgrbhbs dgtbrgksWug`he ̀ ïe meuvbr pgrbhbs dgtbrgks, gs rgapgs eu bsoghgs hbvba k`oerpergr bdbab`tes hb sbiurg`ég, gs rgapgs eu bsoghgs hbvba k`oerpergr bdbab`tes hb sbiurg`ég
oeae iukg hb jgdkzgab`te b iugrhg-oerpe, b hbvba rbspbktgr es hbagks ktb`s hb sbiurg`ég hbstgoeae iukg hb jgdkzgab`te b iugrhg-oerpe, b hbvba rbspbktgr es hbagks ktb`s hb sbiurg`ég hbstg
@erag, oeae hkab`ske`gab`te, oerrkaïes b @erag, oeae hkab`ske`gab`te, oerrkaïes b sk`gdkzgéïesk`gdkzgéïe..
Es vgderbs khb`tkoghes oeae açxkaes b aá`kaes oktghes ba Es vgderbs khb`tkoghes oeae açxkaes b aá`kaes oktghes ba 3.;.: g 3.;.8 3.;.: g 3.;.8 hbvba sbr oe`skhbrgheshbvba sbr oe`skhbrghes
gjsedutes b hbagks hkab`sòbs hbvba tbr tedbrê`okg hb agks eu ab`es :> aa.gjsedutes b hbagks hkab`sòbs hbvba tbr tedbrê`okg hb agks eu ab`es :> aa.
3737
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2> :>:>GJ@X @JZ ;>2> :>:>
3.;.:3.;.: Iugrhg-oerpesIugrhg-oerpes
Es iugrhg-oerpes hbvba gtb`hbr îs GJ@X @JZ ;>99 b GJ@X @JZ 7897=.Es iugrhg-oerpes hbvba gtb`hbr îs GJ@X @JZ ;>99 b GJ@X @JZ 7897=.
3.;.?3.;.? OerrkaïesOerrkaïes
3.;.?.73.;.?.7 E hkab`ske`gab`te hes oerrkaïes hbvb gtb`hbr ge hbsorkte ba 8.3.2.E hkab`ske`gab`te hes oerrkaïes hbvb gtb`hbr ge hbsorkte ba 8.3.2.
3.;.?.:3.;.?.: Es oerrkaïes hbvba sbr k`stgdghes ba rgapgs b bsoghgs ba gajes es dghes, g >,;: aEs oerrkaïes hbvba sbr k`stgdghes ba rgapgs b bsoghgs ba gajes es dghes, g >,;: a
b g >,9> a he pkse, abhkhes hg cgob supbrker gtë e jeobd eu quk`g he hbirgu (`e ogse hb bsoghgs) eub g >,9> a he pkse, abhkhes hg cgob supbrker gtë e jeobd eu quk`g he hbirgu (`e ogse hb bsoghgs) eu
he pgtgagr, goeapg`mg`he g k`odk`géïe hg rgapg, oe`cerab Ckiurg 93. Hbvba prede`igr-sb per, `ehe pgtgagr, goeapg`mg`he g k`odk`géïe hg rgapg, oe`cerab Ckiurg 93. Hbvba prede`igr-sb per, `e
aá`kae, >,?> a ̀ gs bxtrbakhghbs. @e ogse hb bsoghgs ba ourvg ë aá`kae, >,?> a ̀ gs bxtrbakhghbs. @e ogse hb bsoghgs ba ourvg ë `bobssçrke gtb`hbr 3.=.3. Wug`he`bobssçrke gtb`hbr 3.=.3. Wug`he
sb trgtgr hb hbirgu ksedghe (vbr 3.9.:) g k`stgdgéïe hb oerrkaïe eu jgrrg hb gpeke ë ejrkigtÿrkg b hbvbsb trgtgr hb hbirgu ksedghe (vbr 3.9.:) g k`stgdgéïe hb oerrkaïe eu jgrrg hb gpeke ë ejrkigtÿrkg b hbvb
gtb`hbr 3.;.8.7 eu 3.;.8.:.gtb`hbr 3.;.8.7 eu 3.;.8.:.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
g) Oerrkaïe ba bsoghgsg) Oerrkaïe ba bsoghgs
  
j) Oerrkaïe ba rgapgsj) Oerrkaïe ba rgapgs
Ckiurg 93 ‟ Oerrkaïes ba bsoghg b rgapgCkiurg 93 ‟ Oerrkaïes ba bsoghg b rgapg
3:3:
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2> :>:>GJ@X @JZ ;>2> :>:>
3.;.?.?3.;.?.? Es oerrkaïes dgtbrgks hbvba sbr oe`tá`ues, sba k`tbrrupéïe `es pgtgagrbs hgs bsoghgsEs oerrkaïes dgtbrgks hbvba sbr oe`tá`ues, sba k`tbrrupéïe `es pgtgagrbs hgs bsoghgs
b rgapgs, sba k`tbrcbrkr oea b rgapgs, sba k`tbrcbrkr oea çrbgs hb okroudgéïe eu prbluhkogr g vgzïe, oe`cerab Ckiurg 93.çrbgs hb okroudgéïe eu prbluhkogr g vgzïe, oe`cerab Ckiurg 93.
3.;.?.83.;.?.8  Gs bx Gs bxtrbakhghbs trbakhghbs hes hes oerrkaïes oerrkaïes hbvba hbvba tbr gtbr gogjgab`te ogjgab`te rbourvghe, rbourvghe, sbr sbr xghgs xghgs eu eu lustgpestgslustgpestgs
î pgrbhb eu pkse, eu î pgrbhb eu pkse, eu gk`hg tbr hbsb`me oe`tá`ue, sba pretujbrê`okg, oe`cerab Ckiurg 93.gk`hg tbr hbsb`me oe`tá`ue, sba pretujbrê`okg, oe`cerab Ckiurg 93.
@EXG @EXG Ba Ba bhkogéòbs bhkogéòbs bxkstb`tbs, bxkstb`tbs, e`hb e`hb cer cer kaprgtkoçvbd kaprgtkoçvbd preaevbr preaevbr e e prede`igab`te prede`igab`te he he oerrkaïe oerrkaïe ̀ e `e sb`tkhesb`tkhe
he ogak`mgab`te, bstb pehb sbr cbkte ge de`ie hg çrbg hb okroudgéïe eu xghe `g pgrbhb ghlgob`tb.he ogak`mgab`te, bstb pehb sbr cbkte ge de`ie hg çrbg hb okroudgéïe eu xghe `g pgrbhb ghlgob`tb.
3.;.?.23.;.?.2 Ba bsoghgs b rgapgs oea Ba bsoghgs b rgapgs oea dgriurg kiugd eu supbrker g :,8> a, dgriurg kiugd eu supbrker g :,8> a, g k`stgdgéïe hb oerrkaïes hbvbg k`stgdgéïe hb oerrkaïes hbvb
gtb`hbr ̀ e aá`kae uag hgs gtb`hbr ̀ e aá`kae uag hgs sbiuk`tbs oe`hkéòbs, sgdve bsoghgs b rgapgs oe`tbapdghgs ba 3.8.7.7,9> rgs hb >,9> a b >,;: a ha b >,;: a he pkse,e pkse,
oe`cerab 3.;.?.? b Ckiurg 93.oe`cerab 3.;.?.? b Ckiurg 93.
j) j) oerrkaïe k`tboerrkaïe k`tbrabhkçrke, hurabhkçrke, hupde b oea hugpde b oea hugs gdturgs, hb >,9> s gdturgs, hb >,9> a b >,;: a he pa b >,;: a he pkse, igrg`tk`hkse, igrg`tk`hee
g dgriurg aá`kag hb pgssgiba hb 7,:> g dgriurg aá`kag hb pgssgiba hb 7,:> a, rbspbktg`he 3.;.?.3 b g a, rbspbktg`he 3.;.?.3 b g Ckiurg 99.Ckiurg 99.
3.;.?.33.;.?.3 Es oerrkaïes k`tbrabhkçrkes hbvba sbr k`tbrreapkhes seab`tb qug`he e oeaprkab`te heEs oerrkaïes k`tbrabhkçrkes hbvba sbr k`tbrreapkhes seab`tb qug`he e oeaprkab`te he
pgtgagr cer supbrker g 7,8> a, igrg`tkhe e bspgégab`te aá`kae hb >,=> a b`trb e tërak`e hb uapgtgagr cer supbrker g 7,8> a, igrg`tkhe e bspgégab`te aá`kae hb >,=> a b`trb e tërak`e hb ua
sbiab`te b e k`áoke he sbiuk`tb, oe`cerab Ckiurg 99.sbiab`te b e k`áoke he sbiuk`tb, oe`cerab Ckiurg 99.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
g) Skstg supbrker g) Skstg supbrker 
Ckiurg 99 ‟ Oerrkaïes k`tbrabhkçrkes k`tbrreapkhes `e pgtgagrCkiurg 99 ‟ Oerrkaïes k`tbrabhkçrkes k`tbrreapkhes `e pgtgagr (oe`tk`ug)(oe`tk`ug)
3?3?
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2> :>:>GJ@X @JZ ;>2> :>:>
  
j) ^brspbotkvgj) ^brspbotkvg
Ckiurg 99Ckiurg 99 (oe`odusïe)(oe`odusïe)
3.;.83.;.8 Oerrkaïe ba hbirgu ksedgheOerrkaïe ba hbirgu ksedghe
3.;.8.73.;.8.7 Wug`he sb trgtgr hb hbirgu ksedghe, oea ua ü`koe hbirgu, hbvb sbr k`stgdghe ua oerrkaïe,Wug`he sb trgtgr hb hbirgu ksedghe, oea ua ü`koe hbirgu, hbvb sbr k`stgdghe ua oerrkaïe,
rbspbktg`he 8.3.2, oea oeaprkab`te aá`kae hb >,?> a oule pe`teob`trgd bstblg peskoke`ghe grbspbktg`he 8.3.2, oea oeaprkab`te aá`kae hb >,?> a oule pe`te ob`trgd bstblg peskoke`ghe g
>,92 a hb gdturg, abhkhe g pgrtkr he jeobd eu quk`g he hbirgu, oe`cerab Ckiurg 9=.>,92 a hb gdturg, abhkhe g pgrtkr he jeobd eu quk`g he hbirgu, oe`cerab Ckiurg 9=.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
gg) ) JJggrrrrg g hhb b ggppeekke e kk`̀ooddkk`̀gghhgg jj) ) JJggrrrrg g hhb b ggppeekke e vvbbrrttkkooggdd
  
o) Jgrrg hb gpeke merkze`tgdo) Jgrrg hb gpeke merkze`tgd
Ckiurg 9= ‟ Jgrrg hb gpeke ba hbirgu ksedghe ü`koeCkiurg 9= ‟ Jgrrg hb gpeke ba hbirgu ksedghe ü`koe
3838
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2> :>:>GJ@X @JZ ;>2> :>:>
3.;.8.:3.;.8.: Wug`he sb trgtgr hb Wug`he sb trgtgr hb hbirgu ksedghe, oea heks hbirgus, es oerrkaïes hbvba sbr k`stgdghes,hbirgu ksedghe, oea heks hbirgus, es oerrkaïes hbvba sbr k`stgdghes,
g >,;: a b g >,9> a he pkse, abhkhes hg cgob supbrker gtë e jeobd eu quk`g he hbirgu ba gajesg >,;: a b g >,9> a he pkse, abhkhes hg cgob supbrker gtë e jeobd eu quk`g he hbirgu ba gajes
es dghes oea hugs gdturgs oe`cerab Ckiurg 9;. _b e vïe cer kiugd eu supbrker g :,8> a pehb sbres dghes oea hugs gdturgs oe`cerab Ckiurg 9;. _b e vïe cer kiugd eu supbrker g :,8> a pehb sbr
ghetghe ua sÿ oerrkaïe k`tbrabhkghetghe ua sÿ oerrkaïe k`tbrabhkçrke oea hugs gdturgs g >,;: a b g çrke oea hugs gdturgs g >,;: a b g >,9> a he pkse, abhkhes hg cgob>,9> a he pkse, abhkhes hg cgob
supbrker gtë e jeobd eu quk`g he hbirgu, oe`cerab Ckiurg =>. Es oerrkaïes hbvba prede`igr-sb per,supbrker gtë e jeobd eu quk`g he hbirgu, oe`cerab Ckiurg =>. Es oerrkaïes hbvba prede`igr-sb per,
`e aá`kae, >,?> a `e aá`kae, >,?> a `gs bxtrbakhghbs.`gs bxtrbakhghbs.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
gg) ) ^̂ddgg`̀ttgg jj) ) SSkkssttg g ccrree`̀ttggdd
Ckiurg 9; ‟ Oerrkaïe dgtbrgd ba hbirgu ksedghe oea heks hbirgusCkiurg 9; ‟ Oerrkaïe dgtbrgd ba hbirgu ksedghe oea heks hbirgus
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg => ‟ Oerrkaïe k`tbrabhkçrke oea hugs gdturgs ba hbirgu ksedghe oea heks hbirgusCkiurg => ‟ Oerrkaïe k`tbrabhkçrke oea hugs gdturgs ba hbirgu ksedghe oea heks hbirgus
ba pdg`tg ‟ Bxbapdeba pdg`tg ‟ Bxbapde
3.7>3.7> Bqukpgab`tes bdbtreaboê`koes hb okroudgéïeBqukpgab`tes bdbtreaboê`koes hb okroudgéïe
3.7>.73.7>.7 Oe`hkéòbs ibrgksOe`hkéòbs ibrgks
3.7>.7.73.7>.7.7  Gs  Gs k`struéòbs k`struéòbs hb hb use use hes hes bqukpgab`bqukpgab t̀es tes bdbtreaboê`bdbtreaboê k̀oes koes hb hb okroudgéïe okroudgéïe hbvba hbvba bstgr bstgr baba
oe`oerhê`okg oea g Xgjbdg 3.oe`oerhê`okg oea g Xgjbdg 3.
3.7>.7.:3.7>.7.: @g k`epbrê`okg tbaperçrkg hb bqukpgab`te bdbtrkoeaboê`koe hb okroudgéïe, hbvb mgvbr@g k`epbrê`okg tbaperçrkg hb bqukpgab`te bdbtrkoeaboê`koe hb okroudgéïe, hbvb mgvbr
sk`gdkzgéïe pgrg k`ceragr g eutrg cerag hb okroudgéïe. ^grg igrg`tkr g sbiurg`ég, hbvb-sb hksper hbsk`gdkzgéïe pgrg k`ceragr g eutrg cerag hb okroudgéïe. ^grg igrg`tkr g sbiurg`ég, hbvb-sb hksper hb
preobhkab`preobhkab t̀es b tes b pbssegd trbk`ghe pgrg pbssegd trbk`ghe pgrg gsskstì`okg gdtbr`gtkvg.gsskstì`okg gdtbr`gtkvg.
3232
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Xgjbdg 3 ‟ Zbsuae hg sk`gdkzgéïe hes bqukpgab`tes bdbtreaboê`koes hb okroudgéïeXgjbdg 3 ‟ Zbsuae hg sk`gdkzgéïe hes bqukpgab`tes bdbtreaboê`koes hb okroudgéïe
_k`gdkzgéïe_k`gdkzgéïe
Bqukpgab`teBqukpgab`te
BdbvgherbsBdbvgherbs
vbrtkogks euvbrtkogks eu
k`odk`ghesk`odk`ghes
^dgtgcerag^dgtgcerag
hbhb
bdbvgéïebdbvgéïe
vbrtkogdvbrtkogd
^dgtgcerag^dgtgcerag
hb bdbvgéïehb bdbvgéïe
k`odk`ghgk`odk`ghg
BstbkrgBstbkrg
redg`tbredg`tb
merkze`tgd eumerkze`tgd eu
k`odk`ghgk`odk`ghg
BsoghgBsoghg
redg`tbredg`tb
Bsoghg redg`tbBsoghg redg`tb
oea hbirgu pgrgoea hbirgu pgrg
oghbkrg hb rehgsoghbkrg hb rehgs
_k`gdkzgéïe_k`gdkzgéïe
vksugdvksugd
pbrag`b`tbpbrag`b`tb
K`struéïe hb use,K`struéïe hb use,
k`hkogéïe hg peskéïek`hkogéïe hg peskéïe
pgrg bajgrqubpgrg bajgrqub
b k`hkogéïe hesb k`hkogéïe hes
pgvkab`tes gtb`hkhespgvkab`tes gtb`hkhes
@es hbirgus@es hbirgus
hg bsoghghg bsoghg
xg, cgkxg `gxg, cgkxg `g
prelbéïe he dkaktbprelbéïe he dkaktb
hg pdgtgceraghg pdgtgcerag
gjbrtg, ge de`iegjbrtg, ge de`ie
hb tehe e trglbtehb tehe e trglbte
K`struéïe hb use, k`hkogéïe hg peskéïeK`struéïe hb use, k`hkogéïe hg peskéïe
pgrg bajgrqub b k`hkogéïe hes pgvkab`tespgrg bajgrqub b k`hkogéïe hes pgvkab`tes
gtb`hkhesgtb`hkhes
 ‚ ‚
Dkaktb hgDkaktb hg
prelbéïe heprelbéïe he
pbrourse oeapbrourse oea
e bqukpgab`tee bqukpgab`te
gjbrtegjbrte
K`hkogéïe he sb`tkhe he aevkab`te-dkaktb hesK`hkogéïe he sb`tkhe he aevkab`te-dkaktb hes
hbirgus ba oer oe`trgstg`tbhbirgus ba oer oe`trgstg`tb
_k`gdkzgéïe_k`gdkzgéïe
tçtkdtçtkd
(ogrgotbrbs(ogrgotbrbs
ba rbdbve bba rbdbve b
ba Jrgkddb)ba Jrgkddb)
K`struéïe hb use,K`struéïe hb use,
k`hkogéïe hg peskéïek`hkogéïe hg peskéïe
pgrg bajgrqubpgrg bajgrqub
b k`hkogéïe hesb k`hkogéïe hes
pgvkab`tes gtb`hkhespgvkab`tes gtb`hkhes
K`struéïeK`struéïe
hb use hghb use hg
ejrkigterkbhghbejrkigterkbhghb
hbhb
goeapg`mgab`tegoeapg`mgab`te
K`struéïeK`struéïe
hb use,hb use,
k`hkogéïe hgk`hkogéïe hg
peskéïe pgrgpeskéïe pgrg
bajgrqub bbajgrqub b
k`hkogéïe hesk`hkogéïe hes
pgvkab`tespgvkab`tes
gtb`hkhesgtb`hkhes
 ‚ ‚ ‚‚
HesHes
oeag`hes boeag`hes b
pgvkab`tespgvkab`tes
 ‚ ‚ ‚‚ ‚‚ ‚‚ ‚‚
_k`gdkzgéïe_k`gdkzgéïe
tçtkd hb pksetçtkd hb pkse
LLuu`̀tte e î î ppeerrttgg ‚‚
 G`tbs he bqukpgab`te, `es heks pgvkab`tes G`tbs he bqukpgab`te, `es heks pgvkab`tes
gtb`hkhesgtb`hkhes
_k`gdkzgéïe_k`gdkzgéïe
vksugdvksugd
tbaperçrkgtbaperçrkg
K`hkspe`kjkdkhghb he bqukpgab`te, qug`he bstkvbr cerg hb useK`hkspe`kjkdkhghb he bqukpgab`te, qug`he bstkvbr cerg hb use
_k`gdkzgéïe_k`gdkzgéïe
vksugd hgvksugd hg
oe`hkéïe hboe`hkéïe hb
utkdkzgéïeutkdkzgéïe
 Gutø`eag Gutø`eag Goeapg`mghgGoeapg`mghg ‚‚ GoeaGoeapg`mgpg`mghghg GoeaGoeapg`mpg`mghgghg
HkspesktkveHkspesktkve
hbhb
oeau`kogéïeoeau`kogéïe
pgrgpgrg
sedkoktgéïesedkoktgéïe
hb guxádkehb guxádke
^gvkab`tes b^gvkab`tes b
bqukpgab`tesbqukpgab`tes
^̂ggvvkkaabb`̀tteess ^̂ggvvkkaabb`̀tteess ^̂ggvvkkaabb`̀tteess
_k`gdkzgéïe_k`gdkzgéïe
se`ergse`erg
K`cerag e pgvkab`te baK`cerag e pgvkab`te ba
bqukpgab`tes oea agksbqukpgab`tes oea agks
hb hugs pgrghgshb hugs pgrghgs
 Gdgrab se`ere Gdgrab se`ere
hurg`tb ghurg`tb g
aevkab`tgéïeaevkab`tgéïe
hg pdgtgceraghg pdgtgcerag
 ‚ ‚ ‚‚ ‚‚
3333
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.7>.:3.7>.: Bdbvgher vbrtkogd eu k`odk`gheBdbvgher vbrtkogd eu k`odk`ghe
3.7>.:.73.7>.:.7 E bdbvgher vbrtkogd hbvb gtb`hbr î GJ@X @JZ @A ?7?.E bdbvgher vbrtkogd hbvb gtb`hbr î GJ@X @JZ @A ?7?.
3.7>.:.:3.7>.:.: Bxtbr`g b k`tbr`gab`tb `es bdbvgherbs vbrtkogks eu k`odk`ghes, hbvb mgvbr sk`gdkzgéïe tçtkdBxtbr`g b k`tbr`gab`tb `es bdbvgherbs vbrtkogks eu k`odk`ghes, hbvb mgvbr sk`gdkzgéïe tçtkd
b vksugd bstgjbdbokhg `g _béïe 2, k`cerag`he.:.?3.7>.:.? Ba bdbvgherbs vbrtkogks eu k`odk`ghes, hbvb mgvbr Ba bdbvgherbs vbrtkogks eu k`odk`ghes, hbvb mgvbr hkspesktkve hb oeau`kogéïe pgrg sedkoktg-hkspesktkve hb oeau`kogéïe pgrg sedkoktg-
éïe hb guxádke `es pgvkab`tes b `e bqukpgab`te.éïe hb guxádke `es pgvkab`tes b `e bqukpgab`te.
3.7>.:.83.7>.:.8 Ba ogse hb rbcerag, ba qub gs hkab`sòbs aá`kags hes peées hes bdbvgherbs3.?.= 3.?.= _k`gdkzgéïe _k`gdkzgéïe `e `e pksepkse  ..........................................................................................................28  ..........................................................................................................28
3.8 3.8 Zetg Zetg hb hb cuig cuig b b çrbg çrbg hb hb rbsigtb rbsigtb ‟ ‟ Oe`hkéòbs Oe`hkéòbs ibrgksibrgks .....................................................28 .....................................................28
3.8.7 3.8.7 Zetg Zetg hb hb cuigcuig ......................................................................................................................28 ......................................................................................................................28
3.8.: 3.8.: Çrbg Çrbg hb hb rbsigtbrbsigtb ...............................................................................................................22...............................................................................................................22
3.2 3.2 Çrbg Çrbg hb hb hbsog`sehbsog`se .............................................................................................................23 .............................................................................................................23
3.3 Zgapgs3.3 Zgapgs  .............................................................................................................................23  .............................................................................................................................23
3.3.7 Ibrgks3.3.7 Ibrgks  ................................................................................................................................23  ................................................................................................................................23
3.3.: Hkab`ske`gab`te3.3.: Hkab`ske`gab`te ...........................................................................................................23...........................................................................................................23
3.3.? 3.3.? Iukg Iukg hb hb jgdkzgab`tejgdkzgab`te  ........................................................................................................2=  ........................................................................................................2=
3.3.8 3.3.8 ^gtgagrbs ^gtgagrbs hgs hgs rgapgsrgapgs  ....................................................................................................2;  ....................................................................................................2;
3.9 3.9 Hbirgus Hbirgus b b bsoghgs bsoghgs xgs xgs ba ba retgs retgs gobssávbksgobssávbks ..............................................................2;..............................................................2;
3.9.7 3.9.7 Ogrgotbrástkogs Ogrgotbrástkogs hes hes pkses pkses b b bspbdmesbspbdmes ...........................................................................2;...........................................................................2;
3.9.: 3.9.: Hkab`ske`gab`te Hkab`ske`gab`te hb hb hbirgus hbirgus ksedghesksedghes .......................................................................3>.......................................................................3>
3.= 3.= Bsoghgs Bsoghgs ........................................................................................................................................................................................................................................................3>3>
3.; 3.; Oerrkaïes Oerrkaïes b b iugrhg-oerpesiugrhg-oerpes  ............................................................................................37  ............................................................................................37
3.;.7 Ib`brgdkhghbs3.;.7 Ib`brgdkhghbs ...................................................................................................................37 ...................................................................................................................37
3.;.: Iugrhg-oerpes3.;.: Iugrhg-oerpes ..................................................................................................................3: ..................................................................................................................3:
3.;.? Oerrkaïes3.;.? Oerrkaïes  .........................................................................................................................3:  .........................................................................................................................3:
3.;.8 3.;.8 Oerrkaïe Oerrkaïe ba ba hbirgu hbirgu ksedgheksedghe  ......................................................................................................................................................................................3838
3.7> 3.7> Bqukpgab`tes Bqukpgab`tes bdbtreaboê`koes bdbtreaboê`koes hb hb okroudgéïeokroudgéïe .............................................................32 .............................................................32
3.7>.7 3.7>.7 Oe`hkéòbs Oe`hkéòbs ibrgksibrgks ............................................................................................................32............................................................................................................32
3.7>.: 3.7>.: Bdbvgher Bdbvgher vbrtkogd vbrtkogd eu eu k`odk`ghek`odk`ghe  ........................................................................................39  ........................................................................................39
3.7>.? 3.7>.? ^dgtgcerag ^dgtgcerag hb hb bdbvgéïe bdbvgéïe vbrtkogdvbrtkogd .....................................................................................39.....................................................................................39
3.7>.8 3.7>.8 ^dgtgcerag ^dgtgcerag hb hb bdbvgéïe bdbvgéïe k`odk`ghgk`odk`ghg ..................................................................................39..................................................................................39
3.7>.2 3.7>.2 Bstbkrg Bstbkrg redg`tb redg`tb merkze`tgd merkze`tgd eu eu k`odk`ghgk`odk`ghg  ..........................................................................3=  ..........................................................................3=
3.7>.3 3.7>.3 Bsoghg Bsoghg redg`tb redg`tb oea oea pdgtgcerag pdgtgcerag pgrg pgrg oghbkrg oghbkrg hb hb rehgsrehgs  ................................................................................................3=3=
3.7>.9 3.7>.9 Hkspesktkves Hkspesktkves oeapdbab`tgrbs oeapdbab`tgrbs hb hb okroudgéïeokroudgéïe ...............................................................3=...............................................................3=
3.77 3.77 Okroudgéïe Okroudgéïe k`tbr`gk`tbr`g  ............................................................................................................3=  ............................................................................................................3=
3.77.7 Oerrbherbs3.77.7 Oerrbherbs  ........................................................................................................................3=  ........................................................................................................................3=
3.77.: ^ertgs3.77.: ^ertgs  ................................................................................................................................3;  ................................................................................................................................3;
3.77.? Lg`bdgs3.77.? Lg`bdgs .............................................................................................................................9?.............................................................................................................................9?sblgaBa ogse hb rbcerag, ba qub gs hkab`sòbs aá`kags hes peées hes bdbvgherbs sblga
k`cbrkerbs îs abhkhgs prbvkstgs `g GJ@X @JZ @A ?7?, e bdbvgher hbvb gtb`hbr g tehgs gs eutrgsk`cbrkerbs îs abhkhgs prbvkstgs `g GJ@X @JZ @A ?7?, e bdbvgher hbvb gtb`hbr g tehgs gs eutrgs
bxkiì`okgs hg `erag, pgrg sbr gobssávbd g eutrgs pbssegs oea hbokì`okg, b `e bhkcáoke hbvb sbrbxkiì`okgs hg `erag, pgrg sbr gobssávbd g eutrgs pbssegs oea hbokì`okg, b `e bhkcáoke hbvb sbr
prbvkstg eutrg cerag hb prbvkstg eutrg cerag hb okroudgéïe vbrtkogd gobssávbd.okroudgéïe vbrtkogd gobssávbd.
3.7>.?3.7>.? ^dgtgcerag hb bdbvgéïe vbrtkogd^dgtgcerag hb bdbvgéïe vbrtkogd
3.7>.?.73.7>.?.7  Gs pdgtgcerags  Gs pdgtgcerags hb pbrourse hb pbrourse gjbrte hbvba tbr gjbrte hbvba tbr cbomgab`te oe`tá`ue b cbomgab`te oe`tá`ue b `ïe pehba `ïe pehba tbr vïes,tbr vïes,
ba tehgs gs dgtbrgks, gtë g gdturg hb 7,7> a ba tehgs gs dgtbrgks, gtë g gdturg hb 7,7> a he pkse hg pdgtgcerag.he pkse hg pdgtgcerag.
3.7>.?.:3.7>.?.:  G  G pdgtgcerag pdgtgcerag hb hb pbrourse pbrourse gjbrte gjbrte sÿ sÿ ë ë usghg usghg ba ba pbrourse pbrourse gtë gtë :,>> :,>> a, a, `es `es k`tbrvgdes k`tbrvgdes hbhb  
:,>> a gtë :,>> a gtë 8,>> a seab`tb oea ogkxg 8,>> a seab`tb oea ogkxg b`odgusurghb`odgusurghg (pbrourse cbomghe).g (pbrourse cbomghe).
3.7>.?.?3.7>.?.?  G pdgtgcerag hbvb pessukr hkspesktkve hb oeau`kogéïe pgrg sedkoktgéïe hb  G pdgtgcerag hbvb pessukr hkspesktkve hb oeau`kogéïe pgrg sedkoktgéïe hb guxádke `es pgvk-guxádke `es pgvk-
ab`tes gtb`hkhes b `e bqukpgab`te pgrg utkdkzgéïe goeapg`mghg b eu gsskstkhg.ab`tes gtb`hkhes b `e bqukpgab`te pgrg utkdkzgéïe goeapg`mghg b eu gsskstkhg.
3.7>.?.83.7>.?.8  Gs pdgtgcerags hb  Gs pdgtgcerags hb bdbvgéïe vbrtkbdbvgéïe vbrtkogd hbvba gtb`ogd hbvba gtb`hbr î hbr î GJ@X @JZ K_E ;GJ@X @JZ K_E ;?=3-7.?=3-7.
3.7>.83.7>.8 ^dgtgcerag hb bdbvgéïe k`odk`ghg^dgtgcerag hb bdbvgéïe k`odk`ghg
Es pgrêabtres pgrg bssb bqukpgab`te hbvba gtb`hbr î GJ@X @JZ K_E ;?=3-:.Es pgrêabtres pgrg bssb bqukpgab`te hbvba gtb`hbr î GJ@X @JZ K_E ;?=3-:.
3.7>.8.73.7>.8.7  G pdgtgcerag  G pdgtgcerag hb hb bdbvgéïe k`odk`ghg bdbvgéïe k`odk`ghg pehb pehb sbr sbr utkdkzghg ba utkdkzghg ba rbcerags rbcerags hb hb bhkogéòbs hb bhkogéòbs hb useuse
püjdkoe eu oedbtkve, qug`he hbae`strghg g kaprgtkogjkdkhghb hb eutrg cerag hb gobsse, gtrgvëspüjdkoe eu oedbtkve, qug`he hbae`strghg g kaprgtkogjkdkhghb hb eutrg cerag hb gobsse, gtrgvës
hb dguhe tëo`koe per presske`gd mgjkdktghe.hb dguhe tëo`koe per presske`gd mgjkdktghe.
3.7>.8.:3.7>.8.: Wug`he utkdkzghg, hbvb sbr igrg`tkhe qub mglg pgrghg preirgaghg `es pgtgagrbs eu pbdeWug`he utkdkzghg, hbvb sbr igrg`tkhe qub mglg pgrghg preirgaghg `es pgtgagrbs eu pbde
ab`es g oghg ?,:> a hb hbs`ávbd. Hbvb sbr prbvkste gssb`te bsogaetbçvbd eu rbjgtávbd pgrg useab`es g oghg ?,:> a hb hbs`ávbd. Hbvb sbr prbvkste gssb`te bsogaetbçvbd eu rbjgtávbd pgrg use
hb pbssegs oea aejkdkhghb rbhuzkhg.hb pbssegs oea aejkdkhghb rbhuzkhg.
3.7>.8.?3.7>.8.? @g çrbg hb bspbrg pgrg bajgrqub hg pdgtgcerag hb bdbvgéïe k`odk`ghg, hbv@g çrbg hb bspbrg pgrg bajgrqub hg pdgtgcerag hb bdbvgéïe k`odk`ghg, hbvb mgvbr sk`gdkzgéïeb mgvbr sk`gdkzgéïe
tçtkd b vksugd k`cerag`he g ejrkigterkbhghb hb goeapg`mgab`te per pbssegd mgjkdktghe hurg`tb sugtçtkd b vksugd k`cerag`he g ejrkigterkbhghb hb goeapg`mgab`te per pbssegd mgjkdktghe hurg`tb sug
utkdkzgéïe, b ua k`tbroeau`kogher pgrg sedkoktgéïe hb guxádke k`stgdghe g uag gdturg hb >,=> a utkdkzgéïe, b ua k`tbroeau`kogher pgrg sedkoktgéïe hb guxádke k`stgdghe g uag gdturg hb >,=> a g 7,>> ag 7,>> a
he pkse, oe`cerab Ckiurg =7.he pkse, oe`cerab Ckiurg =7.
3.7>.8.83.7>.8.8 @gs pdgtgcerags hb bdbvgéïe k`odk`ghg, hbvb mgvbr sk`gdkzgéïe vksugd `e pkse, ba oer@gs pdgtgcerags hb bdbvgéïe k`odk`ghg, hbvb mgvbr sk`gdkzgéïe vksugd `e pkse, ba oer
oe`trgstg`tb oea g ghlgob`tb, hbagrog`he g çrbg hb bspbrg pgrg bajgrqub b e dkaktb hg prelbéïe heoe`trgstg`tb oea g ghlgob`tb, hbagrog`he g çrbg hb bspbrg pgrg bajgrqub b e dkaktb hg prelbéïe he
pbrourse he bqukpgab`te gjbrte eu ba pbrourse he bqukpgab`te gjbrte eu ba cu`oke`gab`cu`oke`gab t̀e, oe`cerab Ckiurg te, oe`cerab Ckiurg =7.=7.
3939
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg =7 ‟ _k`gdkzgéïe hb pkse lu`te î pdgtgcerag hb bdbvgéïe k`odk`ghg ‟ Skstg supbrker Ckiurg =7 ‟ _k`gdkzgéïe hb pkse lu`te î pdgtgcerag hb bdbvgéïe k`odk`ghg ‟ Skstg supbrker 
3.7>.23.7>.2 Bstbkrg redg`tb merkze`tgd eu k`odk`ghgBstbkrg redg`tb merkze`tgd eu k`odk`ghg
Bstbkrgs redg`tbs `ïe pehba oeaper retgs gobssávbks. Wug`he bxkstb`tbs, hbvb mgvbr sk`gdkzgéïeBstbkrgs redg`tbs `ïe pehba oeaper retgs gobssávbks. Wug`he bxkstb`tbs, hbvb mgvbr sk`gdkzgéïe
k`hkogtkvg hg retg gobssávbd k`hkogtkvg hg retg gobssávbd hkspe`ávbd.hkspe`ávbd.
3.7>.33.7>.3 Bsoghg redg`tb oea pdgtgcerag pgrg oghbkrg hb rehgsBsoghg redg`tb oea pdgtgcerag pgrg oghbkrg hb rehgs
@gs bsoghgs redg`tbs oea pdgtgcerag pgrg oghbkrg hb rehgs, hbvb mgvbr k`ceragéïe hg ejrkigte-@gs bsoghgs redg`tbs oea pdgtgcerag pgrg oghbkrg hb rehgs, hbvb mgvbr k`ceragéïe hg ejrkigte-
rkbhghb hb goeapg`mgab`te per pbssegd mgjkdktghe hurg`tb sug utkdkzgéïe b tgajëa hb hkspesktkverkbhghb hb goeapg`mgab`te per pbssegd mgjkdktghe hurg`tb sug utkdkzgéïe b tgajëa hb hkspesktkve
hb oeau`kogéïe pgrg sedkoktgéïe hb guxkdke ̀ es hb oeau`kogéïe pgrg sedkoktgéïe hb guxkdke ̀ es pgvkab`tes.pgvkab`tes.
3.7>.93.7>.9 Hkspesktkves oeapdbab`tgrbs hb okroudgéïeHkspesktkves oeapdbab`tgrbs hb okroudgéïe
Bqukpgab`teBqukpgab`tes qub s qub `ïe pbraktga utkdkzgéïe gutø`eag eu `ïe pbraktga utkdkzgéïe gutø`eag eu qub tb`mga uag qub tb`mga uag utkdkzgéïe dkaktghg, oeaeutkdkzgéïe dkaktghg, oeae
pdgtgcerags oea gssb`te xe b pdgtgcerags oea gssb`te xe b trg`spertgher hb oghbkrg hb rehgs oea bstbkrg, ̀ ïe trg`spertgher hb oghbkrg hb rehgs oea bstbkrg, ̀ ïe sïe oe`skhbrghessïe oe`skhbrghes
hkspesktkves hb hkspesktkves hb gobsskjkdkhgobsskjkdkhghb.ghb.
3.773.77
Okroudgéïe k`tbr`gOkroudgéïe k`tbr`g
3.77.73.77.7 OerrbherbsOerrbherbs
Es oerrbherbs hbvba sbr hkab`ske`ghes hb goerhe oea e uxe hb pbssegs, gssbiurg`he uag cgkxgEs oerrbherbs hbvba sbr hkab`ske`ghes hb goerhe oea e uxe hb pbssegs, gssbiurg`he uag cgkxg
dkvrb hb jgrrbkrgs eu ejstçoudes, oe`cerab 3.7:.3. Gs dgriurgs aá`kags pgrg oerrbherbs ba bhkog-dkvrb hb jgrrbkrgs eu ejstçoudes, oe`cerab 3.7:.3. Gs dgriurgs aá`kags pgrg oerrbherbs ba bhkog-
éòbs b éòbs b bqukpgab`bqukpgab t̀es urjg`es sïe,;> a >,;> a pgrg opgrg oerrbherbs errbherbs hb use hb use oeaua ooeaua oea bxtb`ea bxtb`sïe gtë sïe gtë 8,>> a68,>> a6
j) j) 7,:> a pgr7,:> a pgrg oerrbherbs g oerrbherbs hb use oeahb use oeaua oea bxtbua oea bxtb`sïe gtë 7>`sïe gtë 7>,>> a6 b 7,2> ,>> a6 b 7,2> a pgrg oera pgrg oerrbherbsrbherbs
oea bxtb`sïe supbrker g 7>,>> a6oea bxtb`sïe supbrker g 7>,>> a6
o) o) 7,2> 7,2> a a pgrg pgrg oerrbherbs oerrbherbs hb hb use use püjdkoe6püjdkoe6
h) h) agker qub agker qub 7,2> a 7,2> a pgrg irg`hbs pgrg irg`hbs uxes hb uxes hb pbssegs, oe`cerab gpdkogéïe pbssegs, oe`cerab gpdkogéïe hg hg bqugéïe gprbsb`tghgbqugéïe gprbsb`tghg
ba 3.7:.3.ba 3.7:.3.
3=3=
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.77.7.73.77.7.7 Ba bhkogéòbs b bqukpgab`tes urjg`es bxkstb`tbs, e`hb g ghbqugéïe hes oerrbherbsBa bhkogéòbs b bqukpgab`tes urjg`es bxkstb`tbs, e`hb g ghbqugéïe hes oerrbherbs
sblg kaprgtkoçvbd, hbvba sbr kapdg`tghes jedsòbs hb rbter`e oea hkab`sòbs qub pbraktga g ag`ejrgsblg kaprgtkoçvbd, hbvba sbr kapdg`tghes jedsòbs hb rbter`e oea hkab`sòbs qub pbraktga g ag`ejrg
oeapdbtg hb uag oghbkrg hb rehgs (7=>¾), sb`he `e aá`kae ua jedsïe g oghg 72,>> a. @bstb ogse,oeapdbtg hb uag oghbkrg hb rehgs (7=>¾), sb`he `e aá`kae ua jedsïe g oghg 72,>> a. @bstb ogse,
g dgriurg aá`kag hb oerrbher hbvb sbrhb >,;> a.g dgriurg aá`kag hb oerrbher hbvb sbr hb >,;> a.
3.77.7.:3.77.7.: ^grg trg`speskéïe hb ejstçoudes, ejlbtes b bdbab`tes oea `e açxkae >,8> a hb bxtb`sïe,^grg trg`speskéïe hb ejstçoudes, ejlbtes b bdbab`tes oea `e açxkae >,8> a hb bxtb`sïe,
g dgriurg aá`kag he oerrbher hbvb sbr hb >,=> a, oe`cerab 8.?.:. Gokag hb >,8> a hb bxtb`sïe,g dgriurg aá`kag he oerrbher hbvb sbr hb >,=> a, oe`cerab 8.?.:. Gokag hb >,8> a hb bxtb`sïe,
g dgriurg aá`kag hbvb sbr hb >,;> a.g dgriurg aá`kag hbvb sbr hb >,;> a.
3.77.:3.77.: ^ertgs^ertgs
3.77.:.73.77.:.7 ^grg utkdkzgéïe hgs pertgs ba sbquì`okg, oe`cerab Ckiurg =:, ë `bobssçrke igrg`tkr e bspgée^grg utkdkzgéïe hgs pertgs ba sbquì`okg, oe`cerab Ckiurg =:, ë `bobssçrke igrg`tkr e bspgée
pgrg retgéïe hb ?3>¾, e bspgée pgrg vgrrbhurg hgs pertgs, es >,3> a ge dghe hg agég`btg pgrgpgrg retgéïe hb ?3>¾, e bspgée pgrg vgrrbhurg hgs pertgs, es >,3> a ge dghe hg agég`btg pgrg
pbraktkr e gdog`ob, g gprexkagéïe b okroudgéïe hb uag pbsseg ba oghbkrg hb rehgs. E vïe hb dkvrb hgpbraktkr e gdog`ob, g gprexkagéïe b okroudgéïe hb uag pbsseg ba oghbkrg hb rehgs. E vïe hb dkvrb hg
pertg hbvb sbr agker eu kiugd g >,=> a oe`cerab 3.77.:.8.pertg hbvb sbr agker eu kiugd g >,=> a oe`cerab 3.77.:.8.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
Ckiurg =: ‟ Bspgée pgrg trg`speskéïe hb pertgsCkiurg =: ‟ Bspgée pgrg trg`speskéïe hb pertgs
3.77.:.:3.77.:.: @e hbsdeogab`te cre`tgd, qug`he gs pertgs @e hbsdeogab`te cre`tgd, qug`he gs pertgs gjrkrba ̀ e sb`tkhe he gjrkrba ̀ e sb`tkhe he hbsdeogab`hbsdeogab t̀e he te he usuçrke,usuçrke,
hbvb bxkstkr ua bspgée dkvrb hb >,?> a b`trb g pgrbhb b g pertg, b qug`he gjrkrba `e sb`tkhe epestehbvb bxkstkr ua bspgée dkvrb hb >,?> a b`trb g pgrbhb b g pertg, b qug`he gjrkrba `e sb`tkhe epeste
ge hbsdeogab`te he usuçrke, hbvb bxkstkr ua bspgée dkvrb ge hbsdeogab`te he usuçrke, hbvb bxkstkr ua bspgée dkvrb hb >,3> a, hb >,3> a, oe`táiue î agég`btg, oe`ceraboe`táiue î agég`btg, oe`cerab
g Ckiurg =?. g Ckiurg =?. @g kaprgtkogjkdkhg@g kaprgtkogjkdkhghb hg bxkstì`okg hbstbs hb hg bxkstì`okg hbstbs bspgées dkvrbs, hbvb-sb igrg`tkr bqukpgab`tebspgées dkvrbs, hbvb-sb igrg`tkr bqukpgab`tehb guteagéïe hg gjbrturg b cbomgab`te hgs pertgs gtrgvës hb jetebkrg eu sb`ser, oe`cerab 3.77.:.;hb guteagéïe hg gjbrturg b cbomgab`te hgs pertgs gtrgvës hb jetebkrg eu sb`ser, oe`cerab 3.77.:.;
b 3.77.:.7>.b 3.77.:.7>.
3.77.:.?3.77.:.? @e hbsdeogab`te dgtbrgd, hbvb sbr igrg`tkhe >,3> a hb bspgée dkvrb hb oghg ua hes dghes,@e hbsdeogab`te dgtbrgd, hbvb sbr igrg`tkhe >,3> a hb bspgée dkvrb hb oghg ua hes dghes,
oe`cerab Ckiurg =8. @g kaprgtkogjkdkhghb hg bxkstì`okg hbstbs bspgées dkvrbs, hbvb-sb igrg`tkroe`cerab Ckiurg =8. @g kaprgtkogjkdkhghb hg bxkstì`okg hbstbs bspgées dkvrbs, hbvb-sb igrg`tkr
bqukpgab`te hb guteagéïe hg gjbrturg b cbomgab`te hgs pertgs gtrgvës hb jetebkrg eu sb`ser,bqukpgab`te hb guteagéïe hg gjbrturg b cbomgab`te hgs pertgs gtrgvës hb jetebkrg eu sb`ser,
oe`cerab 3.77.:.; b 3.77.:.7>.oe`cerab 3.77.:.; b 3.77.:.7>.
@EXG @EXG Bssbs Bssbs bspgées bspgées sïe sïe `bobssçrkes `bobssçrkes pgrg pgrg cgokdktgr cgokdktgr g g gjbrturg gjbrturg hg hg pertg pertg îs îs pbssegs pbssegs ba ba oghbkrg oghbkrg hb hb rehgs.rehgs.
3;3;
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
     7     7
 , ,     2     2
     >     >
    a    a
     á     á    `    `
 . .
>,=>>,=>
aá`.aá`.
>,3>>,3>
aá`.aá`.
>,?>>,?>
aá`.aá`.
     7     7
 , ,     :     :
     >     >
    a    a
     á     á    `    `
 . .
Ckiurg =? ‟ Hbsdeogab`te cre`tgdCkiurg =? ‟ Hbsdeogab`te cre`tgd
Hkab`sòbs ba abtresHkab`sòbs ba abtres
     7     7
 , ,     2     2
     >     >
    a    a
     á     á    `    `
 . .
     7     7
 , ,     2     2
     >     >
    a    a
     á     á    `    `
 . .
>,=>>,=>
aá`.aá`.
>,=>>,=>
aá`.aá`.
>,;>>,;>
aá`.aá`.
>,3>>,3>
aá`.aá`.
>,3>>,3>
aá`.aá`.
     7     7
 , ,     :     :
     >     >
    a    a
     á     á    `    `
 . .
     7     7
 , ,     :     :
     >     >
    a    a
     á     á    `    `
 . .
Ckiurg =8 ‟ Hbsdeogab`te dgtbrgdCkiurg =8 ‟ Hbsdeogab`te dgtbrgd
3.77.:.83.77.:.8  Gs  Gs pertgs, pertgs, qug`he qug`he gjbrtgs, gjbrtgs, hbvba hbvba tbr tbr ua ua vïe vïe dkvrb, dkvrb, agker agker eu eu kiugd kiugd g g >,=> >,=> a a hb hb dgriurgdgriurg
b :,7> a hb gdturg. Ba pertgs hb hugs eu agks cedmgs, pbde ab`es uag hbdgs hbvb tbr e vïeb :,7> a hb gdturg. Ba pertgs hb hugs eu agks cedmgs, pbde ab`es uag hbdgs hbvb tbr e vïe
dkvrb agker eu kiugd g >,=> a. Gs pertgs hes bdbvgherbs hbvba gtb`hbr ge bstgjbdbokhe `gdkvrb agker eu kiugd g >,=> a. Gs pertgs hes bdbvgherbs hbvba gtb`hbr ge bstgjbdbokhe `g
 GJ@X @JZ @ GJ@X @JZ @A ?7?.A ?7?.
E vïe dkvrb agker eu kiugd g >,=> a hbvb sbr E vïe dkvrb agker eu kiugd g >,=> a hbvb sbr igrg`tkhe tgajëa ̀ e ogse hb pertgs hb oerrbr b sg`ce`ghg,igrg`tkhe tgajëa ̀ e ogse hb pertgs hb oerrbr b sg`ce`ghg,
e`hb gs agég`btgs kapbhba sbu rboedmkab`te tetgd, oe`cerab Ckiurg =2. Wug`he k`stgdghgs bae`hb gs agég`btgs kapbhba sbu rboedmkab`te tetgd, oe`cerab Ckiurg =2. Wug`he k`stgdghgs ba
deogks hb prçtkog bspertkvg gs pertgs hbvba tbr vïe dkvrb agker eu kiugd g 7,>> a.deogks hb prçtkog bspertkvg gs pertgs hbvba tbr vïe dkvrb agker eu kiugd g 7,>> a.
 Ghaktb-sb ab` Ghaktb-sb ab`es :> aa `gs hkaes :> aa `gs hkab`sòbs hes vïeb`sòbs hes vïes dkvrbs.s dkvrbs.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,=>>,=>   >,=>  >,=>
  
g) g) ^ertg ^ertg hb hb oerrbr oerrbr ‟ ‟ Skstg Skstg supbrker supbrker j) j) ^ertg ^ertg sg`ce`ghg sg`ce`ghg ‟ ‟ Skstg Skstg supbrker supbrker 
Ckiurg =2 ‟ Sïes hb pertgs hb oerrbr b sg`ce`ghgCkiurg =2 ‟ Sïes hb pertgs hb oerrbr b sg`ce`ghg
9>9>
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.77.:.23.77.:.2 E abog`ksae hb goke`gab`te hgs pertgs hbvb rbqubrbr cerég muag`g hkrbtg kiugd eu k`cbrkerE abog`ksae hb goke`gab`te hgs pertgs hbvb rbqubrbr cerég muag`g hkrbtg kiugd eu k`cbrker
g ?3 @.g ?3 @.
3.77.:.33.77.:.3  Gs  Gs pertgs pertgs hbvba hbvba tbr tbr oe`hkéòbs oe`hkéòbs hb hb sbrba sbrba gjbrtgs gjbrtgs oea oea ua ua ü`koe ü`koe aevkab`te, aevkab`te, b b sugs sugs agég`btgsagég`btgs
hbvba sbr he tkpe gdgvg`og, k`stgdghgs g uag gdturg b`trb >,=> a b 7,7> a. Zboeab`hg-sb qubhbvba sbr he tkpe gdgvg`og, k`stgdghgs g uag gdturg b`trb >,=> a b 7,7> a. Zboeab`hg-sb qub
gs pertgs tb`mga, `g sug pgrtb k`cbrker, `e dghe epeste ge dghe hg gjbrturg hg pertg, rbvbstkab`tegs pertgs tb`mga, `g sug pgrtb k`cbrker, `e dghe epeste ge dghe hg gjbrturg hg pertg, rbvbstkab`te
rbskstb`tb g kapgotes preveoghes per jb`igdgs, audbtgs b oghbkrgs hb rehgs, gtë g gdturg hb >,8> arbskstb`tb g kapgotes preveoghes per jb`igdgs, audbtgs b oghbkrgs hb rehgs, gtë g gdturg hb >,8> a
g pgrtkr he pkse, oe`cerab Ckiurg =3.g pgrtkr he pkse, oe`cerab Ckiurg =3.
3.77.:.93.77.:.9  Gs pertgs hb sg`ktçrkes b vbstkçrkes hbvba tbr Gs pertgs hb sg`ktçrkes b vbstkçrkes hbvba tbr, `e dghe epeste ge dghe hg gjbrturg hg pertg,, `e dghe epeste ge dghe hg gjbrturg hg pertg,
ua puxgher merkze`tgd, oe`cerab 8.3.3.?, k`stgdghes î gdturg hg ua puxgher merkze`tgd, oe`cerab 8.3.3.?, k`stgdghes î gdturg hg agég`btg. E vïe b`trb jgtb`tbs hgsagég`btg. E vïe b`trb jgtb`tbs hgs
pertgs hbvb sbr agker eu kiugd g >,=> a.pertgs hbvb sbr agker eu kiugd g >,=> a.
Zboeab`hg-sb tbr ua rbvbstkab`te rbskstb`tb g kapgotes oe`cerab Ckiurg =3 b qub bstgs pertgsZboeab`hg-sb tbr ua rbvbstkab`te rbskstb`tb g kapgotes oe`cerab Ckiurg =3 b qub bstgs pertgs
eu jgtb`tbs tb`mga oer oe`trgstg`tb oea g hg pgrbhb b he pkse hb cerag g cgokdktgr sug deogdkzgéïe.eu jgtb`tbs tb`mga oer oe`trgstg`tb oea g hg pgrbhb b he pkse hb cerag g cgokdktgr sug deogdkzgéïe.
E hkspesktkve hb trgvgab`te hbvb ejsbrvgr e hbsorkte ba E hkspesktkve hb trgvgab`te hbvb ejsbrvgr e hbsorkte ba 8.3.=.8.3.=.Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
0 >,8>0 >,8>>,7>>,7>
   >   >
 , ,
   =   =
   >   >
  
  g  g
  
   7   7
 , ,
   7   7
   >   >
   >   >
 , ,
   8   8
   >   >
   >   >
 , ,
   2   2
   >   >
   0   0
  
   :   :
 , ,   7   7
   >   >
Zbvbstkab`teZbvbstkab`te
rbskstb`tb g kapgoterbskstb`tb g kapgote
Agég`btgAgég`btg
^uxgher merkze`tgd^uxgher merkze`tgd
  
0 >,=>0 >,=>
gg) ) SSkkssttg g ccrree`̀ttggdd jj) ) SSkkssttg g ccrree`̀ttggdd
Ckiurg =3 ‟ ^ertg hb sg`ktçrkes b vbstkçrkesCkiurg =3 ‟ ^ertg hb sg`ktçrkes b vbstkçrkes
3.77.:.=3.77.:.=  Gs  Gs pertgs pertgs he he tkpe tkpe vgkvëa vgkvëa hbvba hbvba tbr tbr vkser vkser oea oea dgriurg dgriurg aá`kag aá`kag hb hb >,:> >,:> a, a, tb`he tb`he sug sug cgobcgob
k`cbrker sktughg b`trb >,8> a b >,;> a k`cbrker sktughg b`trb >,8> a b >,;> a he pkse, b g cgob he pkse, b g cgob supbrker `e aá`kae g 7,2> a he supbrker `e aá`kae g 7,2> a he pkse. E vkserpkse. E vkser
hbvb bstgr deogdkzghe `e aá`kae b`trb e bkxe vbrtkogd ob`trgd hg pertg b e dghe epeste îs hejrghkégshbvb bstgr deogdkzghe `e aá`kae b`trb e bkxe vbrtkogd ob`trgd hg pertg b e dghe epeste îs hejrghkégs
hg pertg, oe`cerab Ckiurg =9.hg pertg, oe`cerab Ckiurg =9.
9797
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,:>>,:>
aá`.aá`.
Skser Skser 
^uxgher ^uxgher 
vbrtkogdvbrtkogd
   7   7
 , ,   2   2
   >   >
  a  a
   á   á  `  `
 . .
   >   >
 , ,   8   8
   >   >
  g  g
   >   >
 , ,   ;   ;
   >   >
   >   >
 , ,   =   =
   >   >
  g  g
   7   7
 , ,   7   7
   >   >
Ckiurg =9 ‟ ^ertg he tkpe vgkvëaCkiurg =9 ‟ ^ertg he tkpe vgkvëa
3.77.:.;3.77.:.; Wug`he gs pertgs cerba prevkhgs hb hkspesktkves hb goke`gab`te pbde usuçrke, bstbs hbvbaWug`he gs pertgs cerba prevkhgs hb hkspesktkves hb goke`gab`te pbde usuçrke, bstbs hbvba
bstgr k`stgdghes cerg hg çrbg hb gjbrturg hg cedmg hg pertg b î gdturg hb gdog`ob b`trb >,=> a b 7,>> a.bstgr k`stgdghes cerg hg çrbg hb gjbrturg hg cedmg hg pertg b î gdturg hb gdog`ob b`trb >,=> a b 7,>> a.
3.77.:.7>3.77.:.7> Wug`he gs pertgs cerba goke`ghgs per sb`serbs ÿptkoes, bstbs hbvba bstgr glustghesWug`he gs pertgs cerba goke`ghgs per sb`serbs ÿptkoes, bstbs hbvba bstgr glustghes
pgrg hbtbotgr pbssegs hb jgkxg bstgturg, orkg`égs b usuçrkes hb oghbkrgs hb rehgs. Hbvb tgajëa sbrpgrg hbtbotgr pbssegs hb jgkxg bstgturg, orkg`égs b usuçrkes hb oghbkrgs hb rehgs. Hbvb tgajëa sbr
prbvkste hkspesktkve hb sbiurg`ég qub kapbég e cbomgab`te hg pertg sejrb g prbvkste hkspesktkve hb sbiurg`ég qub kapbég e cbomgab`te hg pertg sejrb g pbsseg.pbsseg.
3.77.:.773.77.:.77 Ba pertgs hb oerrbr, rboeab`hg-sb g k`stgdgéïe hb trkdmes `g sug pgrtb supbrker.Ba pertgs hb oerrbr, rboeab`hg-sb g k`stgdgéïe hb trkdmes `g sug pgrtb supbrker.
Es trkdmes eu gs iukgs k`cbrkerbs hbvba bstgr `kvbdghes oea g supbrcáokb he pkse, b bvb`tugks crbstgsEs trkdmes eu gs iukgs k`cbrkerbs hbvba bstgr `kvbdghes oea g supbrcáokb he pkse, b bvb`tugks crbstgs
rbsudtg`tbs hg iukg k`cbrker hbvba tbr dgriurg hb `e rbsudtg`tbs hg iukg k`cbrker hbvba tbr dgriurg hb `e açxkae 72 aa.açxkae 72 aa.
3.77.:.7:3.77.:.7: Wug`he k`stgdghgs ba deogks hb prçtkog hb bspertbs, gs pertgs hbvba tbr Wug`he k`stgdghgs ba deogks hb prçtkog hb bspertbs, gs pertgs hbvba tbr vïe dkvrb aá`kaevïe dkvrb aá`kae
hb 7,>> a.hb 7,>> a.
3.77.:.7?3.77.:.7? ^ertgs b pgrbhbs b`vkhrgéghgs, deogdkzghgs ̀ gs çrbgs hb okroudgéïe, hbvba sbr ^ertgs b pgrbhbs b`vkhrgéghgs, deogdkzghgs ̀ gs çrbgs hb okroudgéïe, hbvba sbr odgrgab`tbodgrgab`tb
khb`tkoghgs oea sk`gdkzgéïe vksugd hb cerag oe`tá`ug, pgrg pbraktkr g cçokd khb`tkogéïe vksugdkhb`tkoghgs oea sk`gdkzgéïe vksugd hb cerag oe`tá`ug, pgrg pbraktkr g cçokd khb`tkogéïe vksugd
hg jgrrbkrg cáskog. ^grg kste tgajëa hbvba sbr oe`skhbrghgs gs hkcbrb`tbs oe`hkéòbs hb kduak`géïehg jgrrbkrg cáskog. ^grg kste tgajëa hbvba sbr oe`skhbrghgs gs hkcbrb`tbs oe`hkéòbs hb kduak`géïe
hb gajes es dghes hgs pgrbhbs eu pertgs hb vkhre.hb gajes es dghes hgs pgrbhbs eu pertgs hb vkhre.
Ogrgotbrástkogs hg sk`gdkzgéïe vksugd `gs pertgs b pgrbhbs hb vkhre aa 2> aa hb bspbssurg,hb bspbssurg,
k`stgdghg g uag gdturg b`trb >,;> a b 7,>> a ba rbdgéïe ge pkse gogjghe. Bstg cgkxg pehb sbrk`stgdghg g uag gdturg b`trb >,;> a b 7,>> a ba rbdgéïe ge pkse gogjghe. Bstg cgkxg pehb sbr
sujstktuáhg per uag oeapestg per bdbab`tes irçoes k`stgdghes hb cerag oe`tá`ug, oejrk`hesujstktuáhg per uag oeapestg per bdbab`tes irçoes k`stgdghes hb cerag oe`tá`ug, oejrk`he
`e aá`kae g supbrcáokb b`trb >,;> a b 7,>> a ba `e aá`kae g supbrcáokb b`trb >,;> a b 7,>> a ba rbdgéïe ge pkse6rbdgéïe ge pkse6
j) j) `gs pertgs `gs pertgs hgs pgrbhbs hgs pgrbhbs b`vkhrgéghb`vkhrgéghgs qub cgéga gs qub cgéga pgrtb hb retgpgrtb hb retgs gobssávbks, hs gobssávbks, hbvb mgvbr cgbvb mgvbr cgkxg hbkxg hb
sk`gdkzgéïe vksugd baedhurg`he-gs, oea hkab`sïe aá`kag hb 2> aa hb dgriurg, oe`cerab Ckiurg ==,sk`gdkzgéïe vksugd baedhurg`he-gs, oea hkab`sïe aá`kag hb 2> aa hb dgriurg, oe`cerab Ckiurg ==,
eu eutrg cerag hb bvkhb`okgr e deogd hb pgssgiba6eu eutrg cerag hb bvkhb`okgr e deogd hb pgssgiba6
o) o) rboeab`hg-sb qub g rboeab`hg-sb qub g cgkxg tb`mg hugs cgkxg tb`mg hugs oerbs oea oerbs oea e aá`kae e aá`kae hb ?> hb ?> pe`tes hb pe`tes hb oe`trgstb hb DZSoe`trgstb hb DZS
b`trb bdgs6b`trb bdgs6
h) h) rboeab`hg-sb g gpdkogéïe rboeab`hg-sb g gpdkogéïe hb agks hb agks hugs cgkxgs hugs cgkxgs oe`tá`ugs oea `e oe`tá`ugs oea `e aá`kae 2> aá`kae 2> aa hb aa hb gdturg, uaggdturg, uag
g sbr k`stgdghg b`trb 7,?> a b 7,8> a, b eutrg b`trb >,7> a b >,?> a, g sbr k`stgdghg b`trb 7,?> a b 7,8> a, b eutrg b`trb >,7> a b >,?> a, ba rbdgéïe ge pkse gogjghe,ba rbdgéïe ge pkse gogjghe,
oe`cerab Ckiurg ==.oe`cerab Ckiurg ==.
9:9:
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
77
::
   >   >
 , ,
   7   7
   >   >
  
  g  g
  
   >   >
 , ,
   ?   ?
   >   >
   >   >
 , ,
   ;   ;
   >   >
  
  g  g
  
   7   7
 , ,
   >   >
   >   >
   7   7
 , ,
   ?   ?
   >   >
  
  g  g
  
   7   7
 , ,
   8   8
   >   >
Dbib`hgDbib`hg
7 7 sk`gdkzgéïe sk`gdkzgéïe vksugd vksugd hb hb cerag cerag oe`tá`ug, oe`tá`ug, oea oea hkab`sïe hkab`sïe aá`kag aá`kag hb hb 2> 2> aa aa hb hb dgriurgdgriurg
: : sk`gdkzgéïe sk`gdkzgéïe vksugd vksugd baedhurg`he baedhurg`he g g pertg, pertg, oea oea hkab`sïe hkab`sïe aá`kag aá`kag hb hb 2> 2> aa aa hb hb dgriurgdgriurg
Ckiurg == ‟ _k`gdkzgéïe `gs pertgs b pgrbhbs hb vkhreCkiurg == ‟ _k`gdkzgéïe `gs pertgs b pgrbhbs hb vkhre
3.77.?3.77.? Lg`bdgsLg`bdgs
3.77.?.73.77.?.7  G  G gdturg gdturg hgs hgs lg`bdgs lg`bdgs hbvb hbvb oe`skhbrgr oe`skhbrgr es es dkaktbs dkaktbs hb hb gdog`ob gdog`ob vksugd vksugd oe`cerab oe`cerab 8.=, 8.=, bxobtebxobte
ba deogks e`hb hbvga prbvgdbobr g sbiurg`ég b g prkvgokhghb.ba deogks e`hb hbvga prbvgdbobr g sbiurg`ég b g prkvgokhghb.
3.77.?.:3.77.?.: Oghg cedmg eu aÿhude hb lg`bdg hbvb pehbr sbr epbrghe oea ua ü`koe aevkab`te, utkdkzg`heOghg cedmg eu aÿhude hb lg`bdg hbvb pehbr sbr epbrghe oea ua ü`koe aevkab`te, utkdkzg`he
gpb`gs uag hgs aïes, oe`cerab Ckiurg =;. Es oeag`hes hbvba gtb`hbr ge hkspeste ba 8.3.;.gpb`gs uag hgs aïes, oe`cerab Ckiurg =;. Es oeag`hes hbvba gtb`hbr ge hkspeste ba 8.3.;.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,
   3   3
   >   >
    ‟  ‟
     7   7
 , ,
   :   :
   >   >
Ckiurg =; ‟ Gdog`ob hb lg`bdgCkiurg =; ‟ Gdog`ob hb lg`bdg
3.7:3.7: Okroudgéïe bxtbr`gOkroudgéïe bxtbr`g
Ogdéghgs b vkgs bxoduskvgs hb pbhbstrbs hbvba tbr pkse oe`cerab 3.? b igrg`tkr uag cgkxg dkvrbOgdéghgs b vkgsbxoduskvgs hb pbhbstrbs hbvba tbr pkse oe`cerab 3.? b igrg`tkr uag cgkxg dkvrb
(pgssbke) pgrg g okroudgéïe hb pbhbstrbs sba hbirgus.(pgssbke) pgrg g okroudgéïe hb pbhbstrbs sba hbirgus.
9?9?
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.7:.73.7:.7 K`odk`géïe trg`svbrsgdK`odk`géïe trg`svbrsgd
 G k`odk`géïe  G k`odk`géïe trg`svbrsgd hg trg`svbrsgd hg cgkxg cgkxg dkvrb dkvrb (pgssbke) hgs (pgssbke) hgs ogdéghgs ogdéghgs eu eu hgs hgs vkgs vkgs bxoduskvgs hb bxoduskvgs hb pbhbstrbspbhbstrbs
`ïe pehb sbr supbrker g ? %. Bvb`tugks glustbs hb sedbkrg hbvba sbr bxboutghes sbaprb hb`tre hes`ïe pehb sbr supbrker g ? %. Bvb`tugks glustbs hb sedbkrg hbvba sbr bxboutghes sbaprb hb`tre hes
detbs eu, ba ogdéghgs bxkstb`tbs oea agks hb :,>> a hb dgriurg, pehba sbr bxboutghes `gs cgkxgsdetbs eu, ba ogdéghgs bxkstb`tbs oea agks hb :,>> a hb dgriurg, pehba sbr bxboutghes `gs cgkxgs
hb gobsse (vbr 3.7:.?).hb gobsse (vbr 3.7:.?).
3.7:.:3.7:.:
K`odk`géïe de`iktuhk`gdK`odk`géïe de`iktuhk`gd
 G k`odk`géïe  G k`odk`géïe de`iktuhk`de`iktuhk`gd gd hg hg cgkxg cgkxg dkvrb dkvrb (pgssbke) hgs (pgssbke) hgs ogdéghgs eu ogdéghgs eu hgs hgs vkgs vkgs bxoduskvgs hb bxoduskvgs hb pbhbstrbspbhbstrbs
hbvb sbaprb goeapg`mgr g k`odk`géïe hgs vkgs dk`hbkrgs.hbvb sbaprb goeapg`mgr g k`odk`géïe hgs vkgs dk`hbkrgs.
3.7:.?3.7:.? Hkab`sòbs aá`kags hg ogdéghgHkab`sòbs aá`kags hg ogdéghg
 G dgriurg hg ogdéghg pehb sbr  G dgriurg hg ogdéghg pehb sbr hkvkhkhg ba trìs cgkxgs hkvkhkhg ba trìs cgkxgs hb use, oe`cerab hb use, oe`cerab hb`khe g sbiukr b hb`khe g sbiukr b hbae`s-hbae`s-
trghe pbdg Ckiurg ;>,9> hb sbrvkée oea dgriurg aá`kag hb >,9> a6a6
j) j) cgkxg dkvrb eu cgkxg dkvrb eu pgssbke a hb dgriurg b :,7> a hb gdturg dkvrb67,:> a hb dgriurg b :,7> a hb gdturg dkvrb6
o) o) cgkxg hb gobsse> a. _brvb pgrg goeaehgr g rgapgë pessávbd gpb`gs ba ogdéghgs oea dgriurg supbrker g :,>> a. _brvb pgrg goeaehgr g rgapg
hb gobsse ges detbs dk`hbkres sej guterkzgéïe he au`koápke pgrg bhkogéòbs lç oe`struáhgs.hb gobsse ges detbs dk`hbkres sej guterkzgéïe he au`koápke pgrg bhkogéòbs lç oe`struáhgs.
9898
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
Aá`. :,7>Aá`. :,7>
>>,,99>> 77,,::>>
Cgkxg dkvrbCgkxg dkvrb
Dgriurg hg ogdéghgDgriurg hg ogdéghg
Cgkxg hb gobsseCgkxg hb gobsseCgkxg hbCgkxg hb
sbrvkéesbrvkée
Ckiurg ;> ‟ Cgkxgs hb use hg ogdéghg ‟ OertbCkiurg ;> ‟ Cgkxgs hb use hg ogdéghg ‟ Oertb
3.7:.83.7:.8 Gobsse he vbáoude ge detbGobsse he vbáoude ge detb
E gobsse hb vbáoudes ges detbs E gobsse hb vbáoudes ges detbs b sbus bspgées hb okroudgéïe b bstgoke`gab`te hbvb sbr cbkte hb b sbus bspgées hb okroudgéïe b bstgoke`gab`te hbvb sbr cbkte hb ceragcerag
g `ïe k`tbrcbrkr `g cgkxg dkvrb hb okroudgéïe hb pbhbstrbs, sba orkgr hbirgus eu hbs`ávbks, oe`cerabg `ïe k`tbrcbrkr `g cgkxg dkvrb hb okroudgéïe hb pbhbstrbs, sba orkgr hbirgus eu hbs`ávbks, oe`cerab
bxbapde hg Ckiurg ;7. @gs cgkxgs hb sbrvkée b hb gobsse ë pbraktkhg g bxkstì`okg hb rgapgs.bxbapde hg Ckiurg ;7. @gs cgkxgs hb sbrvkée b hb gobsse ë pbraktkhg g bxkstì`okg hb rgapgs.
9292
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  g) Skstg supbrker g) Skstg supbrker 
Cgkxg hbCgkxg hb
sbrvkéesbrvkée
CCggkkxxg g ddkkvvrrbb CCggkkxxg g hhbb
gobssegobsse
j) Oertbj) Oertb
Ckiurg ;7 ‟ Gobsse he vbáoude ge detbCkiurg ;7 ‟ Gobsse he vbáoude ge detb
9393 © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.7:.23.7:.2 Ejrgs sejrb e pgssbkeEjrgs sejrb e pgssbke
 Gs  Gs ejrgs ejrgs bvb`tugdab`bvb`tugdab t̀b tb bxkstb`tbs bxkstb`tbs sejrb sejrb e e pgssbke pgssbke hbvba hbvba sbr sbr oe`vb`kb`oe`vb`kb t̀bab`tb tbab`tb sk`gdkzghgssk`gdkzghgs
b ksedghgs, gssbiurg`he-sb g dgriurg aá`kag hb 7,:> a pgrg okroudgéïe, igrg`tk`he-sb gs oe`hkéòbsb ksedghgs, gssbiurg`he-sb g dgriurg aá`kag hb 7,:> a pgrg okroudgéïe, igrg`tk`he-sb gs oe`hkéòbs
hb gobsse b sbiurg`ég hb pbhbstrbs b pbssegs oea aejkdkhghb rbhuzkhg, oe`cerab Ckiurg ;:.hb gobsse b sbiurg`ég hb pbhbstrbs b pbssegs oea aejkdkhghb rbhuzkhg, oe`cerab Ckiurg ;:.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
EjrgsEjrgs
XgpuabXgpuabZgapg prevksÿrkgZgapg prevksÿrkg
k k  açx. 1 7>% açx. 1 7>%
__ __
7,2>7,2>
        7        7
  ,  ,
        :        :
        >        >
IukgIukg
DbkteDbkte
ogrreéçvbdogrreéçvbd
^gssbke^gssbke
DetbDetb
Ckiurg ;: ‟ Zgapgs hb gobsse prevksÿrkgs ‟ Skstg supbrker Ckiurg ;: ‟ Zgapgs hb gobsse prevksÿrkgs ‟ Skstg supbrker 
3.7:.33.7:.3 Hkab`ske`gab`te hgs cgkxgs dkvrbsHkab`ske`gab`te hgs cgkxgs dkvrbs
 Ghaktb-sb  Ghaktb-sb qub qub g g cgkxg cgkxg dkvrb dkvrb pessg pessg gjservbr gjservbr oea oea oe`certe oe`certe ua ua uxe uxe hb hb trçcbie trçcbie hb hb :2 :2 pbhbstrbs pbhbstrbs perper
ak`ute, ba gajes es sb`tkhes, g oghg abtre hb dgriurg. ^grg hbtbrak`géïe hg dgriurg hg cgkxg dkvrbak`ute, ba gajes es sb`tkhes, g oghg abtre hb dgriurg. ^grg hbtbrak`géïe hg dgriurg hg cgkxg dkvrb
ba cu`éïe he uxe hb ba cu`éïe he uxe hb pbhbstrbs, utkdkzg-sb g sbiuk`tb bqugéïea7:>a
C C 
DD kk ,,
F F 
1 1 + + ≢≢∗∗
e`hbe`hb
DD   ë ë g g dgriurg dgriurg hg hg cgkxg cgkxg dkvrb6dkvrb6
C C    ë ë g g dgriurg dgriurg `bobssçrkg `bobssçrkg pgrg pgrg gjservbr gjservbr e e uxe uxe hb hb pbhbstrbs pbhbstrbs bstkaghe bstkaghe eu eu abhkhe abhkhe `es `es merçrkesmerçrkes
hb pkoe, oe`skhbrg`he e `ávbd hb oe`certe hb :2 pbhbstrbs per ak`ute g oghg abtre hbhb pkoe, oe`skhbrg`he e `ávbd hb oe`certe hb :2 pbhbstrbs per ak`ute g oghg abtre hbdgriurg6dgriurg6
F F   11 :2 pbhbstrbs per  :2 pbhbstrbs per ak`ute6ak`ute6
k k ∗∗    ë ë e e seagtÿrke hes seagtÿrke hes vgderbs ghkoke`gks rbdgtkves vgderbs ghkoke`gks rbdgtkves ges cgterbs ges cgterbs hb hb kapbhê`okg.kapbhê`okg.
Es vgderbs ghkoke`gks rbdgtkves ges cgterbs hb kapbhê`okg (Es vgderbs ghkoke`gks rbdgtkves ges cgterbs hb kapbhê`okg (k k ) sïe,82 >,82 a a lu`te lu`te îs îs vktrk`bs eu vktrk`bs eu oeaëroke `e oeaëroke `e gdk`mgab`te6gdk`mgab`te6
j) j) >,:2 >,:2 a a lu`te lu`te ge ge aejkdkçrke aejkdkçrke urjg`e6urjg`e6
o) o) >,:2 >,:2 a a lu`te lu`te î î b`trghg b`trghg hb hb bhkogéòbs `e bhkogéòbs `e gdk`mgab`te.gdk`mgab`te.
9999© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.7:.93.7:.9 Xrgvbsskg hb pbhbstrbs ba vkgs püjdkogs eu ba çrbgs k`tbr`gs hb bhkogéòbsXrgvbsskg hb pbhbstrbs ba vkgs püjdkogs eu ba çrbgs k`tbr`gs hb bhkogéòbs
 Gs  Gs trgvbsskgs trgvbsskgs hb hb pbhbstrbs pbhbstrbs ̀ gs `gs vkgs vkgs püjdkogs, püjdkogs,̀ gs `gs vkgs vkgs hb hb çrbgs çrbgs k`tbr`gs k`tbr`gs hb hb bhkogéòbs bhkogéòbs eu eu ba ba bspgéesbspgées
hb use oedbtkve b prkvgtkve, oea okroudgéïe hb vbáoudes, hbvba sbr gobssávbks hgs sbiuk`tbs cerags a, ghaktk`he-sb e aá`kae hb 7,:> a. E rbjgkxgab`te `ïe pehb hkak`ukr g cgkxgagker eu kiugd g 7,2> a, ghaktk`he-sb e aá`kae hb 7,:> a. E rbjgkxgab`te `ïe pehb hkak`ukr g cgkxg
dkvrb hb okroudgéïe hg ogdéghg hb, `e aá`kae, 7,:> a. Sbr Ckiurg ;8.dkvrb hb okroudgéïe hg ogdéghg hb, `e aá`kae, 7,:> a. Sbr Ckiurg ;8.
9=9= © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
e`hbe`hb
gg   Ba ogseBa ogses bxobps bxobpoke`gks, oke`gks, hbshb hbshb qub luqub lustkoghe, stkoghe, ghaktb-sb ghaktb-sb g dgriug dgriurg aá`karg aá`kag hb g hb >,;> a.>,;> a.
Ckiurg ;8 ‟ Zbjgkxgab`te hb ogdéghg ‟ Skstg supbrker Ckiurg ;8 ‟ Zbjgkxgab`te hb ogdéghg ‟ Skstg supbrker 
3.7:.9.?.73.7:.9.?.7 @ïe pehb mgvbr hbs`ávbd b`trb e @ïe pehb mgvbr hbs`ávbd b`trb e tërak`e he rbjgkxgab`te hg ogdéghg b e tërak`e he rbjgkxgab`te hg ogdéghg b e dbkte ogrreéçvbd.dbkte ogrreéçvbd.
Ba vkgs oea k`odk`géïe trg`svbrsgd he dbkte ogrreéçvbd supbrker g 2 %, hbvb sbr kapdg`tghg uagBa vkgs oea k`odk`géïe trg`svbrsgd he dbkte ogrreéçvbd supbrker g 2 %, hbvb sbr kapdg`tghg uag
cgkxg hb goeaehgéïe hb >,82 a g >,3> a hb dgriurg ge de`ie hg grbstg hb b`oe`tre hes heks pdg`escgkxg hb goeaehgéïe hb >,82 a g >,3> a hb dgriurg ge de`ie hg grbstg hb b`oe`tre hes heks pdg`es
k`odk`ghes ba tehg g dgriurg he rbjgkxgab`te, oe`cerab Ckiurg ;2.k`odk`ghes ba tehg g dgriurg he rbjgkxgab`te, oe`cerab Ckiurg ;2.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
Ckiurg ;2 ‟ Cgkxg hb goeaehgéïe pgrg trgvbsskg ‟ OertbCkiurg ;2 ‟ Cgkxg hb goeaehgéïe pgrg trgvbsskg ‟ Oertb
3.7:.9.?.:3.7:.9.?.:  G  G dgridgriurg urg hg hg rgaprgapg g ob`trob`trgd gd hes hes rbjgkrbjgkxgab`xgab t̀es tes hbvb hbvb sbr sbr hb hb ̀ e `e aá`kaaá`kae e 7,:> 7,:> a. a. ZboeaZboeab`hgb`hg-sb-sb
sbaprb qub pessávbd, qub g dgriurg sblg kiugd ge oeaprkab`te hgs cgkxgs hb trgvbsskgs hb pbhbstrbs.sbaprb qub pessávbd, qub g dgriurg sblg kiugd ge oeaprkab`te hgs cgkxgs hb trgvbsskgs hb pbhbstrbs.
Es rbjgkxgab`tes ba gajes es dghes hbvba sbr gdk`mghes b`trb sk.Es rbjgkxgab`tes ba gajes es dghes hbvba sbr gdk`mghes b`trb sk.
3.7:.9.?.?3.7:.9.?.? @es deogks ba qub e rbjgkxgab`te bstkvbr deogdkzghe b`trb lgrhk`s, erbkrgs, og`tbkres, eu@es deogks ba qub e rbjgkxgab`te bstkvbr deogdkzghe b`trb lgrhk`s, erbkrgs, og`tbkres, eu
eutres ejstçoudes, gjgs dgtbrgks pehba sbr eutres ejstçoudes, gjgs dgtbrgks pehba sbr bdkak`ghgs eu ghbqughgs, oe`cerab bxbapde hg Ckiurg ;3.bdkak`ghgs eu ghbqughgs, oe`cerab bxbapde hg Ckiurg ;3.
Wug`he meuvbr gjgs gs k`odk`géòbs hbvba sbr kiugks eu ab`erbs ge pbrob`tugd hb Wug`he meuvbr gjgs gs k`odk`géòbs hbvba sbr kiugks eu ab`erbs ge pbrob`tugd hb k`odk`géïe hg rgapg.k`odk`géïe hg rgapg.
9;9;© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
e`hbe`hb
gg   K`odk`géïe hg rgapg, k ≨ =,?? %K`odk`géïe hg rgapg, k ≨ =,?? %
jj   Ba ogses bxobpoke`gks, hbshb qub lustkoghe, ghaktb-sb g dgriurg aá`kag hb >,;> aBa ogses bxobpoke`gks, hbshb qub lustkoghe, ghaktb-sb g dgriurg aá`kag hb >,;> a
Ckiurg ;3 ‟ Zbjgkxgab`te hb ogdéghg b`trb og`tbkres ‟ BxbapdeCkiurg ;3 ‟ Zbjgkxgab`te hb ogdéghg b`trb og`tbkres ‟ Bxbapde
3.7:.9.?.83.7:.9.?.8 Ba ogdéghgs bstrbktgs e`hb g dgriurg he pgssbke ̀ ïe cer suokb`tb pgrg goeaehgr e rbjgk-Ba ogdéghgs bstrbktgs e`hb g dgriurg he pgssbke ̀ ïe cer suokb`tb pgrg goeaehgr e rbjgk-
xgab`te b g cgkxg dkvrb oea dgriurg hb, `e aá`kae, 7,:> a, xgab`te b g cgkxg dkvrb oea dgriurg hb, `e aá`kae, 7,:> a, pehb sbr cbkte e rbjgkxgab`te hb rgapgspehb sbr cbkte e rbjgkxgab`te hb rgapgs
dgtbrgks oea k`odk`géïe hb gtë 2 %, eu sbr ghetghg, g orktërke he dgtbrgks oea k`odk`géïe hb gtë 2 %, eu sbr ghetghg, g orktërke he ÿriïe hb trê`skte he au`koápke, cgkxgÿriïe hb trê`skte he au`koápke, cgkxg
bdbvghg hb trgvbsskg, eu gk`hg rbhuéïe he pbrourse hb trgvbsskg. G Ckiurg ;9 hbae`strg ua bxbapdebdbvghg hb trgvbsskg, eu gk`hg rbhuéïe he pbrourse hb trgvbsskg. G Ckiurg ;9 hbae`strg ua bxbapde
hb seduéïe.hb seduéïe.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
e`hbe`hb
gg   K`odk`géïe hg rgapg, k ≨ =,?? %K`odk`géïe hg rgapg, k ≨ =,?? %
jj   Ba ogses bxobpoke`gks, hbshb qub lustkoghe, ghaktb-sb g dgriurg aá`kag hb >,;> aBa ogses bxobpoke`gks, hbshb qub lustkoghe, ghaktb-sb g dgriurg aá`kag hb >,;> a
Ckiurg ;9 ‟ Zbjgkxgab`tes hb ogdéghgs bstrbktgs ‟ Bxbapde ‟ Skstg supbrker Ckiurg ;9 ‟ Zbjgkxgab`tes hb ogdéghgs bstrbktgs ‟ Bxbapde ‟ Skstg supbrker 
=>=> © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.7:.9.?.23.7:.9.?.2 Ba og`tbkre hkvkser hb pkstgs, hbvb sbr igrg`tkhe rbjgkxgab`te he og`tbkre oea dgriurgBa og`tbkre hkvkser hb pkstgs, hbvb sbr igrg`tkhe rbjgkxgab`te he og`tbkre oea dgriurg
kiugd î hg cgkxg hb trgvbsskg eu sbr ghetghg g cgkxg bdbvghg.kiugd î hg cgkxg hb trgvbsskg eu sbr ghetghg g cgkxg bdbvghg.
3.7:.=3.7:.= _k`gdkzgéïe hg trgvbsskg_k`gdkzgéïe hg trgvbsskg
 Gs trgvbsskgs hb Gs trgvbsskgs hbvba sbr sk`gdkzvba sbr sk`gdkzghgs oe`cerab _ghgs oe`cerab _béïe 2 b béïe 2 b GJ@X @JZ 7GJ@X @JZ 732?9.32?9.
3.7?3.7? ^gssgrbdgs hb pbhbstrbs^gssgrbdgs hb pbhbstrbs
3.7?.73.7?.7  Gs pgssgrbd Gs pgssgrbdgs hb pbhgs hb pbhbstrbs hbvba bstrbs hbvba sbr prevkhgsbr prevkhgs hb rgapgs hb rgapgs, eu rgapgs s, eu rgapgs b bsoghgs, b bsoghgs, eu rgapgseu rgapgs
b bdbvgherbs, eu bsoghgs b bdbvgherbs, pgrg sug trg`speskéïe. Gs rgapgs,bsoghgs b bdbvgherbsb bdbvgherbs, eu bsoghgs b bdbvgherbs, pgrg sug trg`speskéïe. Gs rgapgs, bsoghgs b bdbvgherbs
hbvba gtb`hbr ge hkspeste `bstg @erag.hbvba gtb`hbr ge hkspeste `bstg @erag.
3.7?.:3.7?.:  G dgriurg  G dgriurg hg hg pgssgrbdg hbvb pgssgrbdg hbvb sbr sbr hbtbrak`ghg ba hbtbrak`ghg ba cu`éïe cu`éïe he he veduab veduab hb hb pbhbstrbs bstkaghepbhbstrbs bstkaghe
pgrg es merçrkes hb agker aevkab`te.pgrg es merçrkes hb agker aevkab`te.
3.783.78 Sgigs rbsbrvghgs pgrg vbáoudesSgigs rbsbrvghgs pgrg vbáoudes
Mç heks tkpes hb Mç heks tkpes hb vgigs rbsbrvghgsQV:>Q
hg Jkjdkeirgg).hg Jkjdkeirgg).
3.78.7.73.78.7.7  Gs vgigs p Gs vgigs pgrg bstgoke`grg bstgoke`gab`te pgrg gab`te pgrg kheses hbvbkheses hbvba sbr peska sbr peskoke`ghgs poke`ghgs prÿxkags hgs rÿxkags hgs b`trghgs,b`trghgs,
igrg`tk`he e ab`er pbrourse hb igrg`tk`he e ab`er pbrourse hb hbsdeogab`hbsdeogab t̀e.te.
@EXG @EXG Sbrkogr Sbrkogr g g dbiksdgéïe dbiksdgéïe vkib`tb vkib`tb (vbr (vbr V7=Q V7=Q hg hg Jkjdkeirgg).Jkjdkeirgg).
3.78.7.:3.78.7.: Gs v Gs vgigs pgrgigs pgrg bstg bstgoke`gab`te goke`gab`te hb vbáhb vbáoudes oudes qub oe`huzqub oe`huzga eu ga eu sblga oesblga oe`huzkhes `huzkhes per pbsper pbs--
segs oea hbokì`okg hbvba a 7,:> a hb dgriurg, hb dgriurg, qug`he gcgs-qug`he gcgs-
tghgs hg cgkxg hb trgvbsskg hb pbhbstrbs. Bssb bspgée pehb sbr oeapgrtkdmghe per hugs vgigs,tghgs hg cgkxg hb trgvbsskg hb pbhbstrbs. Bssb bspgée pehb sbr oeapgrtkdmghe per hugs vgigs,
`e ogse hb bstgoke`gab`te pgrgdbde, pbrpb`hkoudgr eu ejdáque ge abke e6`e ogse hb bstgoke`gab`te pgrgdbde, pbrpb`hkoudgr eu ejdáque ge abke e6
o) o) bstgr vkbstgr vk̀ oudghgs `oudghgs î retg î retg gobssávbd gobssávbd qub gqub gs k`tbrdks k`tbrdkiub geiub ges pedes pedes hb s hb gtrgéïe6gtrgéïe6
h) h) bstgr debstgr deogdkzghg ogdkzghg hb cerahb cerag g g g bvktgr g bvktgr g okroudgéïe okroudgéïe b`trb vbb`trb vbáoudes6áoudes6
b) b) tbr tbr pkse pkse rbiudgr rbiudgr b b bstçvbd6bstçvbd6
c) c) e e pbrourse açxkae pbrourse açxkae b`trb g b`trb g vgig b vgig b e e gobsse î gobsse î bhkogéïe eu bhkogéïe eu bdbvgherbs hbvb bdbvgherbs hbvb sbr hb sbr hb `e `e açxkaeaçxkae
2> a.2> a.
@EXG @EXG Ejsbrvgr Ejsbrvgr g g dbiksdgéïe dbiksdgéïe vkib`tb vkib`tb (vbr (vbr V7;Q V7;Q b b V:>Q V:>Q hg hg Jkjdkeirgg).Jkjdkeirgg).
=7=7© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
3.78.:3.78.: Okroudgéïe hb pbhbstrb ba bstgoke`gab`tesOkroudgéïe hb pbhbstrb ba bstgoke`gab`tes
XXehe bstgoke`gab`tehe bstgoke`gab`te hbvb igrg`tkr uag cgkxg hb okroudge hbvb igrg`tkr uag cgkxg hb okroudgéïe hb pbhbstrb qub igrg`tg ua trglbtéïe hb pbhbstrb qub igrg`tg ua trglbte sbiuree sbiure
b oea dgriurg aá`kag hb 7,:> a gtë e deogd hb b oea dgriurg aá`kag hb 7,:> a gtë e deogd hb k`tbrbssb. Bstb trglbte vgk oeaper g retg gobssávbd.k`tbrbssb. Bstb trglbte vgk oeaper g retg gobssávbd.
3.78.?3.78.? ^rbvksïe hb vgigs rbsbrvghgs^rbvksïe hb vgigs rbsbrvghgs
@es bstgoke`gab`tes bxtbr`es eu k`tbr`es hgs bhkogéòbs hb use püjdkoe eu oedbtkve, eu `gqubdbs@es bstgoke`gab`tes bxtbr`es eu k`tbr`es hgs bhkogéòbs hb use püjdkoe eu oedbtkve, eu `gqubdbs
deogdkzghes `gs vkgs püjdkogs, hbvba sbr rbsbrvghgs vgigs pgrg pbssegs khesgs b oea hbokì`okg.deogdkzghes `gs vkgs püjdkogs, hbvba sbr rbsbrvghgs vgigs pgrg pbssegs khesgs b oea hbokì`okg.
Es pbrob`tugks hgs hkcbrb`tbs vgigs bstïe hb`khes ba dbiksdgéïe bspboáog (vbr V7=Q b V:>QEs pbrob`tugks hgs hkcbrb`tbs vgigs bstïe hb`khes ba dbiksdgéïe bspboáog (vbr V7=Q b V:>Q
hg hg JkjdkeirggJkjdkeirgg).).
@EXG @EXG Gs Gs vgigs vgigs rbsbrvghgs rbsbrvghgs `gs `gs vkgs vkgs püjdkogs püjdkogs sïe sïe bstgjbdbokhgs bstgjbdbokhgs oe`cerab oe`cerab orktërkes orktërkes he he ÿriïe ÿriïe hb hb trê`sktetrê`skte
oea lurkshkéïe sejrb bdgs, rbspbktghg g dbiksdgéïe vkib`tb.oea lurkshkéïe sejrb bdgs, rbspbktghg g dbiksdgéïe vkib`tb.
3.723.72 ^ertòbs hb gobsse g igrgib`s^ertòbs hb gobsse g igrgib`s
Es pertòbs hb gobsse g igrgib`s ag`ugks eu hb goke`gab`te guteaçtkoe hbvba cu`oke`gr sbaEs pertòbs hb gobsse g igrgib`s ag`ugks eu hb goke`gab`te guteaçtkoe hbvba cu`oke`gr sba
oedeogr ba rksoe es pbhbstrbs. G supbrcáokb hb vgrrbhurg he pertïe `ïe pehb k`vghkr g cgkxg dkvrboedeogr ba rksoe es pbhbstrbs. G supbrcáokb hb vgrrbhurg he pertïe `ïe pehb k`vghkr g cgkxg dkvrb
hb okroudgéïe hb pbhbstrb b hbvb oe`tgr hb okroudgéïe hb pbhbstrb b hbvb oe`tgr oea skstbag hb sk`gdkzgéïe oe`cerab 2.3.8.:.oea skstbag hb sk`gdkzgéïe oe`cerab 2.3.8.:.
99 _g`ktçrkes, jg`mbkres b vbstkçrkes_g`ktçrkes, jg`mbkres b vbstkçrkes
9.79.7 Zbquksktes ibrgksZbquksktes ibrgks
Es sg`ktçrkes, jg`mbkres b vbstkçrkes gobssávbks hbvba ejbhbobr ges pgrêabtres hbstg @eragEs sg`ktçrkes, jg`mbkres b vbstkçrkes gobssávbks hbvba ejbhbobr ges pgrêabtres hbstg @erag
qug`te îs qug`tkhghbs aá`kags `bobssçrkgs, deogdkzgéïe, hkab`sòbs hes jexbs, peskoke`gab`te bqug`te îs qug`tkhghbs aá`kags `bobssçrkgs, deogdkzgéïe, hkab`sòbs hes jexbs, peskoke`gab`te b
ogrgotbrástkogs hgs pbégs, gobssÿrkes jgrrgs hb gpeke, oeag`hes b ogrgotbrástkogs hgs pbégs, gobssÿrkes jgrrgs hb gpeke, oeag`hes b ogrgotbrástkogs hb pkses b hbs`ávbd.ogrgotbrástkogs hb pkses b hbs`ávbd.
Es bspgées, pbégs b gobssÿrkes hbvba gtb`hbr ges oe`obktes hb gobsskjkdkhghb, oeae gs çrbgsEs bspgées, pbégs b gobssÿrkes hbvba gtb`hbr ges oe`obktes hb gobsskjkdkhghb, oeae gs çrbgs
aá`kags hb okroudgéïe, hb trg`scbrì`okg b hb gprexkagéïe, gdog`ob ag`ugd, bapu`mghurg b ê`iudeaá`kags hb okroudgéïe, hb trg`scbrì`okg b hb gprexkagéïe, gdog`ob ag`ugd, bapu`mghurg b ê`iude
vksugd, hb`khes `g _béïe 8.vksugd, hb`khes `g _béïe 8.
9.:9.: Xedbrê`okgs hkab`ske`gksXedbrê`okgs hkab`ske`gks
Es vgderbs khb`tkoghes oeae açxkaes b aá`kaes `bstg _béïe hbvba sbr oe`skhbrghes gjsedutes,Es vgderbs khb`tkoghes oeae açxkaes b aá`kaes `bstg _béïe hbvba sbr oe`skhbrghes gjsedutes,
b hbagks hkab`sòbs hbvba tbr tedbrê`okgs hb agks eu ab`es 7> aa.b hbagks hkab`sòbs hbvba tbr tedbrê`okgs hb agks eu ab`es 7> aa.
9.?9.? DeogdkzgéïeDeogdkzgéïe
9.?.79.?.7 Es sg`ktçrkes, jg`mbkres b vbstkçrkes gobssávbks hbvba deogdkzgr-sb ba retgs gobssávbks, prÿxkagsEs sg`ktçrkes, jg`mbkres b vbstkçrkes gobssávbks hbvba deogdkzgr-sb ba retgs gobssávbks, prÿxkags
î okroudgéïe prk`okpgd, prÿxkags eu k`tbirghgs îs hbagks k`stgdgéòbs sg`ktçrkgs, bvktg`he bstgr î okroudgéïe prk`okpgd, prÿxkags eu k`tbirghgs îs hbagks k`stgdgéòbs sg`ktçrkgs, bvktg`he bstgr ba deogksba deogks
ksedghes pgrg sktugéòbs hb babriì`okgs eu guxádke, b hbvba sbr hbvkhgab`tb sk`gdkzghes oe`cerabksedghes pgrg sktugéòbs hb babriì`okgs eu guxádke, b hbvba sbr hbvkhgab`tb sk`gdkzghes oe`cerab
_béïe 2._béïe 2.
9.?.:9.?.: Zboeab`hg-sb qub g hkstê`okg açxkag g sbr pbroerrkhg hb qugdqubr pe`te hg bhkogéïe gtëZboeab`hg-sb qub g hkstê`okg açxkag g sbr pbroerrkhg hb qugdqubr pe`te hg bhkogéïe gtë
e sg`ktçrke eu jg`mbkre gobssávbd sblg hb gtë2> a.e sg`ktçrke eu jg`mbkre gobssávbd sblg hb gtë 2> a.
9.89.8 Wug`tkogéïe b ogrgotbrástkogsWug`tkogéïe b ogrgotbrástkogs
9.8.79.8.7  Gs  Gs k`stgdgéòbs k`stgdgéòbs sg`ktçrkgs sg`ktçrkgs gobssávbks gobssávbks ̀ gs `gs bhkogéòbs bhkogéòbs b b bspgées bspgées hb hb use use püjdkoe püjdkoe b b oedbtkve oedbtkve hbvbahbvba
bstgr hkstrkjuáhgs ̀ gs preperéòbs b bstgr hkstrkjuáhgs ̀ gs preperéòbs b bspbokokhgbspbokokhghbs oe`strutkvgs bstgjbdbokhgs ̀ bstg sbéïe.hbs oe`strutkvgs bstgjbdbokhgs ̀ bstg sbéïe.
=:=: © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
9.8.:9.8.: Es sg`ktçrkes, jg`mbkres b vbstkçrkes gobssávbks hbvba pessukr b`trghg Es sg`ktçrkes, jg`mbkres b vbstkçrkes gobssávbks hbvba pessukr b`trghg k`hbpb`hbk`hbpb`hb`tb, hb aehe`tb, hb aehe
g pesskjkdktgr qub g pbsseg oea hbokì`okg pessg utkdkzgr g k`stgdgéïe sg`ktçrkg goeapg`mghg hb uagg pesskjkdktgr qub g pbsseg oea hbokì`okg pessg utkdkzgr g k`stgdgéïe sg`ktçrkg goeapg`mghg hb uag
pbsseg he sbxe epeste.pbsseg he sbxe epeste.
9.8.:.79.8.:.7 Zboeab`hg-sb, pgrg deogks hb prçtkog bspertkvg, tbrgpìutkog b hbagks uses (vbr 7>.77Zboeab`hg-sb, pgrg deogks hb prçtkog bspertkvg, tbrgpìutkog b hbagks uses (vbr 7>.77
b 7>.7:), qub b 7>.7:), qub es vbstkçrkes gobssávbks bxobhb`tbs sblga k`stgdghes `es jg`mbkres oedbtkves, eu es vbstkçrkes gobssávbks bxobhb`tbs sblga k`stgdghes `es jg`mbkres oedbtkves, eu sblg,sblg,
qub gs pbégs gobssávbks, oeae qub gs pbégs gobssávbks, oeae omuvbkres, jgokgs sg`ktçrkgs, dgvgtÿrkes b jg`oes, bstblga k`tbirghesomuvbkres, jgokgs sg`ktçrkgs, dgvgtÿrkes b jg`oes, bstblga k`tbirghes
ges hbagks.ges hbagks.
9.8.:.:9.8.:.: Hbvba sbr k`stgdghes hkspesktkves hb sk`gdkzgéïe hb babriì`okg ba sg`ktçrkes, jg`mbkresHbvba sbr k`stgdghes hkspesktkves hb sk`gdkzgéïe hb babriì`okg ba sg`ktçrkes, jg`mbkres
b vbstkçrkes gobssávbks, gtb`hb`he ge hkspeste ba 2.3.8.7.b vbstkçrkes gobssávbks, gtb`hb`he ge hkspeste ba 2.3.8.7.
9.8.?9.8.? E `üabre aá`kae hb sg`ktçrkes gobssávbks bstç hb`khe `g Xgjbdg 9 b ba 9.8.?.7 g 9.8.?.?.E `üabre aá`kae hb sg`ktçrkes gobssávbks bstç hb`khe `g Xgjbdg 9 b ba 9.8.?.7 g 9.8.?.?.
Xgjbdg 9 ‟ @üabre aá`kae hb sg`ktçrkes gobssávbksXgjbdg 9 ‟ @üabre aá`kae hb sg`ktçrkes gobssávbks
BhkogéïeBhkogéïe
hb usehb use
_ktugéïe hg_ktugéïe hg
bhkogéïebhkogéïe
@üabre aá`kae hb sg`ktçrkes gobssávbks oea b`trghgs@üabre aá`kae hb sg`ktçrkes gobssávbks oea b`trghgs
k`hbpb`hb`tbsk`hbpb`hb`tbs
^̂üüjjddkkooee G G ssbbr r ooee`̀ssttrruuááhhgg 2 2 % % hhe e tteettggd d hhb b oogghhg g ppbbéég g ssgg`̀kkttççrrkkgg, , ooeea a ̀̀ e e aaáá`̀kkaae e uuaa,,
pgrg oghg sbxe ba oghg pgvkab`te, e`hb meuvbr sg`ktçrkespgrg oghg sbxe ba oghg pgvkab`te, e`hb meuvbr sg`ktçrkes
BBxxkkssttbb`̀ttbb RRa a ppeer r ppggvvkkaabb`̀ttee, , ee`̀hhb b mmeeuuvvbbr r eeu u ee`̀hhb b g g ddbbiikkssddggééïïee
ejrkigr g tbr sg`ktçrkesejrkigr g tbr sg`ktçrkes
OeOedbdbtktkveve G G sbsbr r oeoe`s`strtruáuáhg hg 2 2 % % he he tetetgtgd d hb hb ogoghg hg pbpbég ég sgsg`k`ktçtçrkrkg, g, oeoea a ̀ e `e aáaá̀ k`kaeae
ua ba oghg pgvkab`te, e`hb meuvbr sg`ktçrkeua ba oghg pgvkab`te, e`hb meuvbr sg`ktçrke
 G s G sbr gapdkghgbr gapdkghg
eu rbceraghgeu rbceraghg
2 % he tetgd hb oghg pbég sg`ktçrkg, oea `e aá`kae2 % he tetgd hb oghg pbég sg`ktçrkg, oea `e aá`kae
ua ba oghg pgvkab`te gobssávbd, e`hb meuvbr sg`ktçrkeua ba oghg pgvkab`te gobssávbd, e`hb meuvbr sg`ktçrke
BBxxkkssttbb`̀ttbb RRaag g kk`̀ssttggddggééïïe e ssgg`̀kkttççrrkkgg, , ee`̀hhb b mmeeuuvvbbr r ssgg`̀kkttççrrkkeess
^rkvghe^rkvghe
çrbgs hb useçrbgs hb use
oeauaoeaua
 G s G sbr oe`struáhg br oe`struáhg 2 % he tetgd hb og2 % he tetgd hb oghg pbég sg`ktçhg pbég sg`ktçrkg, oea `e aá`karkg, oea `e aá`kae ua,e ua,
e`hb meuvbr sg`ktçrkese`hb meuvbr sg`ktçrkes
 G s G sbr gapdkghgbr gapdkghg
eu rbceraghgeu rbceraghg
2 % he tetgd hb oghg pbég sg`ktçrkg, oea `e aá`kae2 % he tetgd hb oghg pbég sg`ktçrkg, oea `e aá`kae
ua per jdeoeua per jdeoe
BBxxkkssttbb`̀ttbb RRa a ̀̀ e e aaáá`̀kkaaee
@EX@EXG G Gs k`stgdgéòbs sg`ktçrkgs Gs k`stgdgéòbs sg`ktçrkgs gobssávbks qub bxobhbrba g gobssávbks qub bxobhbrba g qug`tkhghb hb u`khghbs aá`kags qug`tkhghb hb u`khghbs aá`kags pehbapehba
deogdkzgr-sb `g çrbg k`tbr`g hes sg`ktçrkes.deogdkzgr-sb `g çrbg k`tbr`g hes sg`ktçrkes.
9.8.?.79.8.?.7 Ba bspgées hb use püjdkoe eu use Ba bspgées hb use püjdkoe eu use oedbtkve qub gprbsb`tba u`khghboedbtkve qub gprbsb`tba u`khghbs gute`eags hb oeabrokes gute`eags hb oeabroke
eu sbrvkées, hbvb sbr prbvkste, `e aá`kae, ua sg`ktçrke per pgvkab`te, deogdkzghe `gs çrbgs hb useeu sbrvkées, hbvb sbr prbvkste, `e aá`kae, ua sg`ktçrke per pgvkab`te, deogdkzghe `gs çrbgs hb use
oeaua he g`hgr. Wug`he e oçdoude hg perob`tgiba hb 2 % hb pbégs sg`ktçrkgs he pgvkab`te rbsudtgroeaua he g`hgr. Wug`he e oçdoude hg perob`tgiba hb 2 % hb pbégs sg`ktçrkgs he pgvkab`te rbsudtgr
ba agks he qub uag k`stgdgéïe sg`ktçrkg eu crgéïe, bstgs hbvba sbr hkvkhkhgs per sbxe pgrg oghgba agks he qub uag k`stgdgéïe sg`ktçrkg eu crgéïe, bstgs hbvba sbr hkvkhkhgs per sbxe pgrg oghg
pgvkab`te.pgvkab`te.
9.8.?.:9.8.?.: Ba bstgjbdbokab`tes oeae smeppk`is, tbrak`gks hb trg`spertb, pgrqubs, odujb bspertkves,Ba bstgjbdbokab`tes oeae smeppk`is, tbrak`gks hb trg`spertb, pgrqubs, odujb bspertkves,
grb`gs vbrhbs (eu bstçhkes), deogks hb smews b bvb`tes eu ba eutres bhkcáokes hb use püjdkoe eugrb`gs vbrhbs (eu bstçhkes), deogks hb smews b bvb`tes eu ba eutres bhkcáokes hb use püjdkoe eu
oedbtkve, oea k`stgdgéòbs pbrag`b`tbs eu tbaperçrkgs qub, hbpb`hb`he hg sug bspbokokhghb euoedbtkve, oea k`stgdgéòbs pbrag`b`tbs eu tbaperçrkgs qub, hbpb`hb`he hg sug bspbokokhghb eu
`gturbzg, oe`ob`trba ua irg`hb `üabre hb pbssegs, k`hbpb`hb`tbab`tb hb gtb`hbr î qug`tkhghb`gturbzg, oe`ob`trba ua irg`hb `üabre hb pbssegs, k`hbpb`hb`tbab`tb hb gtb`hbr î qug`tkhghb
aá`kag aá`kag hb 2 % hb pbégs sg`ktçrkgs gobssávbks, hbvb tgajëhb 2 % hb pbégs sg`ktçrkgs gobssávbks, hbvb tgajëa sbr prbvkste ua sg`ktçrke gobssávbd pgrga sbr prbvkste ua sg`ktçrke gobssávbd pgrg
oghg sbxe lu`te g oghg oghg sbxe lu`te g oghg oe`lu`te hb sg`ktçrkes.oe`lu`te hb sg`ktçrkes.
=?=?© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
9.8.?.?9.8.?.? Ba bhkogéòbs hb use oedbtkve g sbrba Ba bhkogéòbs hb use oedbtkve g sbrba gapdkghgs eu rbceraghgs, oea gtë heks pgvkab`tesgapdkghgs eu rbceraghgs, oea gtë heks pgvkab`tes
b çrbg oe`struáhg hb `e açxkae 72> ab çrbg oe`struáhg hb `e açxkae 72> a:: per pgvkab`te, gs k`stgdgéòbs sg`ktçrkgs gobssávbks pehba per pgvkab`te, gs k`stgdgéòbs sg`ktçrkgs gobssávbks pehba
bstgr deogdkzghgs ba ua bstgr deogdkzghgs ba ua ü`koe pgvkab`te.ü`koe pgvkab`te.
9.8.89.8.8 Zboeab`hg-sb qub `es oe`lu`tes hb sg`ktçrkes sblg k`stgdghg uag jgokg k`cg`tkd pgrg useZboeab`hg-sb qub `es oe`lu`tes hb sg`ktçrkes sblg k`stgdghg uag jgokg k`cg`tkd pgrg use
hb pbssegs oea jgkxg bstgturg b hb pbssegs oea jgkxg bstgturg b hb orkg`égs.hb orkg`égs.
9.8.29.8.2 Jg`mbkres b vbstkçrkes hbvba tbr `e aá`kae 2 % he tetgd hb oghg pbég k`stgdghg gobssávbd,Jg`mbkres b vbstkçrkes hbvba tbr `e aá`kae 2 % he tetgd hb oghg pbég k`stgdghg gobssávbd,
rbspbktghg ̀ e aá`kae uag hb oghg. Wug`he meuvbr hkvksïe per sbxe, gs pbégs hbvba sbr oe`skhbrghgsrbspbktghg ̀ e aá`kae uag hb oghg. Wug`he meuvbr hkvksïe per sbxe, gs pbégs hbvba sbr oe`skhbrghgs
sbpgrghgabsbpgrghgab`tb pgrg bcbkte `tb pgrg bcbkte hb oçdoude.hb oçdoude.
9.8.39.8.3 Wug`te ge ̀ üabre aá`kae hb k`stgdgéòbs sg`ktçrkgs ba bsoedgs, ejsbrvgr e hbsorkte ba 9.8.?.Wug`te ge ̀ üabre aá`kae hb k`stgdgéòbs sg`ktçrkgs ba bsoedgs, ejsbrvgr e hbsorkte ba 9.8.?.
9.29.2 Hkab`sòbs he sg`ktçrke gobssávbd b he jexb sg`ktçrke gobssávbdHkab`sòbs he sg`ktçrke gobssávbd b he jexb sg`ktçrke gobssávbd
 Gs hkab`sòbs he sg`ktçrke gobssávbd b he jexb sg`ktçrke gobssávbd hbvba igrg`tkr e peskoke`gab`te Gs hkab`sòbs he sg`ktçrke gobssávbd b he jexb sg`ktçrke gobssávbd hbvba igrg`tkr e peskoke`gab`te
hgs pbégs sg`ktçrkgsb es sbiuk`tbs pgrêabtres hb gobsskjkdkhghb¾, ?3>¾, oe`cerab oe`cerab 8.?.868.?.86
j) j) çrbg ̀ bobçrbg ̀ bobssçrkg pgrg ssçrkg pgrg igrg`tkr g igrg`tkr g trg`scbrì`okg trg`scbrì`okg dgtbrgd, pbrdgtbrgd, pbrpb`hkoudgr pb`hkoudgr b hkgie`b hkgie`gd pgrg jgd pgrg jgokg sg`ktçgokg sg`ktçrkg,rkg,
oe`cerab Ckiurg ;= b 9.9.7.oe`cerab Ckiurg ;= b 9.9.7.
o) o) g çrbg g çrbg hb ag`ejrg hb ag`ejrg pehb utkdkzgr `e pehb utkdkzgr `e açxkae >,7> a açxkae >,7> a sej g sej g jgokg sg`ktçrkg b jgokg sg`ktçrkg b >,?> a >,?> a sej e sej e dgvgtÿrke,dgvgtÿrke,
oe`cerab Ckiurgs ;= b 7>>6oe`cerab Ckiurgs ;= b 7>>6
h) h) hbvb hbvb sbr k`stgdghe sbr k`stgdghe dgvgtÿrke sba dgvgtÿrke sba oedu`g eu oedu`g eu oea oea oedu`g suspb`sg oedu`g suspb`sg eu eu dgvgtÿrke sejrb dgvgtÿrke sejrb tgape, hb`tretgape, hb`tre
he sg`ktçrke eu jexb gobssávbd, ba deogd qub `ïe k`tbrrg `g çrbg hb trg`scbrì`okg pgrg g jgokghe sg`ktçrke eu jexb gobssávbd, ba deogd qub `ïe k`tbrrg `g çrbg hb trg`scbrì`okg pgrg g jgokg
sg`ktçrkg, pehb`he sug çrbg hb gprexkagéïe sbr sejrbpestg î çrbg hb ag`ejrg, oe`cerab Ckiurg sg`ktçrkg, pehb`he sug çrbg hb gprexkagéïe sbr sejrbpestg î çrbg hb ag`ejrg, oe`cerab Ckiurg ;;6;;6
b) b) es dgvgtÿrkes es dgvgtÿrkes hbvba igrg`tkhbvba igrg`tkr gdturg cre`tgd dkr gdturg cre`tgd dkvrb `g supbrcáokb vrb `g supbrcáokb k`cbrkerk`cbrker, oe`cerab Ckiurg , oe`cerab Ckiurg ;;, b `g;;, b `g
supbrcáokb supbrker g gdturg pehb vgrkgr hb >,9= a g >,=> a, bxobte g k`cg`tkd6supbrcáokb supbrker g gdturg pehb vgrkgr hb >,9= a g >,=> a, bxobte g k`cg`tkd6
c) c) qug`he qug`he g pertg g pertg k`stgdghg k`stgdghg cer he tkcer he tkpe hb pe hb bkxe vbrtkbkxe vbrtkogd, hbvb ogd, hbvb gjrkr pggjrkr pgrg e dgrg e dghe bxtbr`e he bxtbr`e he sg`ktçhe sg`ktçrkerke
eu jexb b pessukr ua puxgher merkze`tgd `e dghe k`tbr`e he gajkb`tb, abhk`he `e aá`kae >,8> aeu jexb b pessukr ua puxgher merkze`tgd `e dghe k`tbr`e he gajkb`tb, abhk`he `e aá`kae >,8> a
hb oeaprkab`te, gcgstgab`te hb `e açxkae 8> aa b hkêabtre b`trb :2 aa b ?2 aa, oe`cerabhb oeaprkab`te, gcgstgab`te hb `e açxkae 8> aa b hkêabtre b`trb :2 aa b ?2 aa, oe`cerab
Ckiurg =36Ckiurg =36
i) i) pehb sbr pehb sbr k`stgdghg pertg hb oerrbr, k`stgdghg pertg hb oerrbr, hbshb qub hbshb qub gtb`hg îs oe`hkéòbs prbvkstgs ba gtb`hg îs oe`hkéòbs prbvkstgs ba 3.77.:.8 b3.77.:.8 b
3.77.:.7763.77.:.776
m) m) pgrg trgpgrg trgvgab`te vgab`te hgs pehgs pertgs hbvrtgs hbvb sbr b sbr ejsbrvghe ejsbrvghe e hbsore hbsorkte ba kte ba 8.3.=68.3.=6
k) k) qug`he qug`he e jexb e jexb cer k`stgdgcer k`stgdghe ba he ba deogks hdeogks hb prçtkog b prçtkog hb bspehb bspertbs, gs rtbs, gs pertgs hbvpertgs hbvba gtb`hbba gtb`hbr g ur g uaa
vïe dkvrb aá`kae hb 7,>>a6vïe dkvrb aá`kae hb 7,>>a6
l) l) hbvb hbvb sbr sbr rbspbktghe rbspbktghe 3.77.:.: 3.77.:.: b b 3.77.:.?63.77.:.?6
f) f) gdog`ob ag`ugd gdog`ob ag`ugd pgrg goke`gab`te pgrg goke`gab`te hg hg vçdvudg sg`ktçrkg, hg vçdvudg sg`ktçrkg, hg ter`bkrg, hgs ter`bkrg, hgs jgrrgs, puxgherbs bjgrrgs, puxgherbs b
trk`oes b ag`usbke b use hes trk`oes b ag`usbke b use hes gobssÿrkes oe`cerab 8.3 b 9.36gobssÿrkes oe`cerab 8.3 b 9.36
d) d) gdog`ob gdog`ob vksugd vksugd he he bspbdme bspbdme oe`cerab oe`cerab 9.77.769.77.76
=8=8 © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
a) a) rboeab`hg-sb g K`stgdgéïe hg rboeab`hg-sb g K`stgdgéïe hg huomg mkikì`kog hetghg huomg mkikì`kog hetghg hb rbikstre hb hb rbikstre hb prbssïe pgrg rbiudgiba prbssïe pgrg rbiudgiba hghg
vgzïe. Bstg huomg hbvb sbr k`stgdghg ge dghe hg jgokg sg`ktçrkg, b hb`tre he gdog`ob ag`ugd hbvgzïe. Bstg huomg hbvb sbr k`stgdghg ge dghe hg jgokg sg`ktçrkg, b hb`tre he gdog`ob ag`ugd hb
uag pbsseg sb`tghg, oe`cerab 8.3.:6uag pbsseg sb`tghg, oe`cerab 8.3.:6
`) `) g g Ckiurg 7>> Ckiurg 7>> bxbapdkog abhkhgs bxbapdkog abhkhgs aá`kags hb aá`kags hb ua ua sg`ktçrke gobssávbd6sg`ktçrke gobssávbd6
e) e) qug`he meuqug`he meuvbr agks hb ua sg`ktçrvbr agks hb ua sg`ktçrke gobssávbd (Ckiurg 7ke gobssávbd (Ckiurg 7>>), rboeab`hg>>), rboeab`hg-sb qub gs jgokgs-sb qub gs jgokgs
sg`ktçrkgs, çrbgs hb trg`scbrì`okg b jgrrgs sg`ktçrkgs, çrbgs hb trg`scbrì`okg b jgrrgs hb gpeke sblga peskoke`ghgs skabtrkogab`tb epestgs,hb gpeke sblga peskoke`ghgs skabtrkogab`tb epestgs,
oe`tbapdg`oe`tbapdg`he tehgs gs he tehgs gs cerags hb trg`scbrì`okg pgrg g jgokg, cerags hb trg`scbrì`okg pgrg g jgokg, pgrg gtb`hbr g uag pgrg gtb`hbr g uag igag agker hbigag agker hb
`bobsskhghbs hgs pbssegs oea hbokì`okg6`bobsskhghbs hgs pbssegs oea hbokì`okg6
p) p) ba bhkogba bhkogéòbs bxkstb`éòbs bxkstb t̀bs eu ba tbs eu ba rbcerag, qugrbcerag, qug`he `ïe `he `ïe cer pessávbd cer pessávbd gtb`hbr gs gtb`hbr gs abhkhgs aabhkhgs aá`kagsá`kags
hb sg`ktçrke hg Ckiurg 7>>, sbrïe ghaktkhgs gs abhkhgs aá`kags hbae`strghgs `g Ckiurg 7>7.hb sg`ktçrke hg Ckiurg 7>>, sbrïe ghaktkhgs gs abhkhgs aá`kags hbae`strghgs `g Ckiurg 7>7.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
A.Z.A.Z.AA
..ZZ
..
A  A  ..Z  Z  ..
>,7> açx.>,7> açx.
>,?> açx.>,?> açx.
∂∂ 7,2> 7,2>
   g) g) Skstg Skstg supbrker supbrker hg hg çrbg çrbg hb hb trg`scbrì`okg trg`scbrì`okg j) j) Skstg Skstg supbrker supbrker hg hg çrbg çrbg hb hb ag`ejrgag`ejrg
Ckiurg ;= ‟ Çrbgs hb trg`scbrb`okg b ag`ejrg pgrg use hg jgokg sg`ktçrkgCkiurg ;= ‟ Çrbgs hb trg`scbrb`okg b ag`ejrg pgrg use hg jgokg sg`ktçrkg
=2=2© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,2>>,2>
açx.açx.
       ≢       ≢
     >   >
 , ,   ?   ?
   >   >    >   >
 , ,   3   3
   2   2
   >   >
 , ,   9   9
   =   =
  g  g
   >   >
 , ,   =   =
   >   >
>,7:>,7:
>,?>>,?>
>,?>>,?>
   A   A
 . .   Z   Z
 . .
   g) g) Skstg Skstg supbrker supbrker j) j) Skstg Skstg dgtbrgddgtbrgd
Ckiurg ;; ‟ Çrbgs hb gprexkagéïe pgrg use he dgvgtÿrkeCkiurg ;; ‟ Çrbgs hb gprexkagéïe pgrg use he dgvgtÿrke
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,7> açx.>,7> açx.
>,?> açx.>,?> açx.
∂∂ 7,2> 7,2>
>,=> aá`.>,=> aá`.>,8>>,8>
   O   O
  e  e
  a  a
  p  p
  r  r   k   k  a  a
  b  b
  `  `
   t   t  e  e
   h   h
  g  g
   j   j
  g  g
  o  o
   k   k  g  g
  o  o
  e  e
  a  a
     t   t  u  u
   j   j
  e  e
   h   h
  b  b
   d   d   k   k  i  i
  g  g
  é  é
   ï   ï
  e  e
   D   D
  g  g
  r  r  i  i
  u  u
  r  r  g  g
   h   h
  e  e
   d   d  g  g
  v  v
  g  g
   t   t   ÿ   ÿ
  r  r   k   k  e  e
Skstg supbrker Skstg supbrker 
Ckiurg 7>> ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbdCkiurg 7>> ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbd
=3=3 © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,7> açx.>,7> açx.
>,=> aá`.>,=> aá`.>,8>>,8>
   O   O
  e  e
  a  a
  p  p
  r  r   k   k  a  a
  b  b
  `  `
   t   t  e  e
   j   j
  g  g
  o  o
   k   k  g  g
  o  o
  e  e
  a  a     t   t
  u  u
   j   j
  e  e
   h   h
  b  b
   d   d   k   k  i  i
  g  g
  é  é
   ï   ï
  e  e
   D   D
  g  g
  r  r  i  i
  u  u
  r  r  g  g
   h   h
  e  e
   d   d  g  g
  v  v
  g  g
   t   t   ÿ   ÿ
  r  r   k   k  e  e
Skstg supbrker Skstg supbrker 
7,2>7,2>
   7   7
 , ,   :   :
   >   >
Ckiurg 7>7 ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbd ba ogse hb rbcerag ‟ Skstg supbrker Ckiurg 7>7 ‟ Abhkhgs aá`kags hb ua sg`ktçrke gobssávbd ba ogse hb rbcerag ‟ Skstg supbrker 
Es pkses hes sg`ktçrkes eu jexbs Es pkses hes sg`ktçrkes eu jexbs sg`ktçrkes hbvba ejsbrvgr gs sbiuk`tbs ogrgotbrástkogspeskoke`ghes rgdes peskoke`ghes cerg hgs cerg hgs çrbgs çrbgs hb hb ag`ejrg b ag`ejrg b hb hb trg`scbrtrg`scbrì`okg.ì`okg.
9.39.3 Jgrrgs hb gpekeJgrrgs hb gpeke
 Gs  Gs jgrrgs hb jgrrgs hb gpeke gpeke sïe sïe `bobssçrkgs pgrg `bobssçrkgs pgrg igrg`tkr e igrg`tkr e use use oea oea sbiurg`ég b sbiurg`ég b gute`eakg hgs gute`eakg hgs pbssegspbssegs
oea hbokì`okg eu aejkdkhghb rbhuzkhg, oe`cerab bspbokoghe ba 9.9.:.:.oea hbokì`okg eu aejkdkhghb rbhuzkhg, oe`cerab bspbokoghe ba 9.9.:.:.
9.3.79.3.7 Xehgs gs jgrrgs hb gpeke utkdkzghgs ba sg`ktçrkes b vbstkçrkes hbvba rbskstkr g ua bsceréeXehgs gs jgrrgs hb gpeke utkdkzghgs ba sg`ktçrkes b vbstkçrkes hbvba rbskstkr g ua bscerée
aá`kae hb 72> fi `e sb`tkhe hb utkdkzgéïe hg jgrrg, sba gprbsb`tgr hbceragéòbs pbrag`b`tbsaá`kae hb 72> fi `e sb`tkhe hb utkdkzgéïe hg jgrrg, sba gprbsb`tgr hbceragéòbs pbrag`b`tbs
eu ssurgs, tbr bapu`mghurg oe`cerab _béïe 8 b bstgr rabab`tb xghgs g uag hkstê`okg aá`kageu ssurgs, tbr bapu`mghurg oe`cerab _béïe 8 b bstgr rabab`tb xghgs g uag hkstê`okg aá`kag
hb 8> aa b`trb sug jgsb hb supertb (pgrbhb, pgk`bd, b`trb eutres), gtë g cgob k`tbr`g hg jgrrg. _ugshb 8> aa b`trb sug jgsb hb supertb (pgrbhb, pgk`bd, b`trb eutres), gtë g cgob k`tbr`g hg jgrrg. _ugs
bxtrbakhghbs hbvba bstgr xghgs ̀ gs pgrbhbs eu tbr hbsb`vedvkab`te oe`tá`ue gtë e pe`te hb bxtrbakhghbs hbvba bstgr xghgs ̀ gs pgrbhbs eu tbr hbsb`vedvkab`te oe`tá`ue gtë e pe`te hb xgéïexgéïe
oea ceragte rbourvghe. Wug`he `bobssçrkes, es supertbs k`tbrabhkçrkes hb xgéïe hbvba bstgroea ceragte rbourvghe. Wug`he `bobssçrkes, es supertbs k`tbrabhkçrkes hb xgéïe hbvba bstgr
sej g çrbg hb bapu`mghurg, igrg`tk`he g oe`tk`ukhghb hb hbsdeogab`te hgs aïes. E oeaprkab`tesej g çrbg hb bapu`mghurg, igrg`tk`he g oe`tk`ukhghb hb hbsdeogab`te hgs aïes. E oeaprkab`te
b g gdturg hb xgéïe sïe hbtbrak`ghes ba cu`éïe hb sug utkdkzgéïe, oe`cerab bxbapdes gprbsb`tghesb g gdturg hb xgéïe sïe hbtbrak`ghes ba cu`éïe hb sug utkdkzgéïe, oe`cerab bxbapdes gprbsb`tghes
ba 9.9.:.? b 9.9.:.8.ba 9.9.:.? b 9.9.:.8.
9.3.:9.3.: Wug`he bxboutghgs ba agtbrkgd abtçdkoe, gs jgrrgs hb gpeke b sbus bdbab`tes hb xgéïe bWug`he bxboutghgs ba agtbrkgd abtçdkoe, gs jgrrgs hb gpeke b sbus bdbab`tes hb xgéïe b
k`stgdgéïe hbvba sbr oe`cbooke`ghgs ba agtbrkgd rbskstb`tb î oerresïe, oe`cerab GJ@X @JZ 7>:=?,k`stgdgéïe hbvba sbr oe`cbooke`ghgs ba agtbrkgd rbskstb`tb î oerresïe, oe`cerab GJ@X @JZ 7>:=?,
b hbtbrak`géïe hg ghbrì`okg he gogjgab`te oe`cerab GJ@X @JZ 77>>?.b hbtbrak`géïe hg ghbrì`okg he gogjgab`te oe`cerab GJ@X @JZ 77>>?.
=9=9© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
9.3.?9.3.?  Gs  Gs hkab`sòbs hkab`sòbs aá`kags aá`kags hgs hgs jgrrgs jgrrgs hbvba hbvba rbspbktgr rbspbktgr gs gs gpdkogéòbs gpdkogéòbs hb`khgs hb`khgs `bstg `bstg @erag@erag
oea sbéïe trg`svbrsgd b`trb ?> aa b 82 aa, oe`cerab Ckiurg 7>:, b hbtgdmghgs `e G`bxe O.oea sbéïe trg`svbrsgd b`trb ?> aa b 82 aa, oe`cerab Ckiurg 7>:, b hbtgdmghgs `e G`bxe O.
E oeaprkab`te b e aehbde vgrkga hb goerhe oea gs pbégs sg`ktçrkgs îs qugks bstïe gsseokghesE oeaprkab`te b e aehbde vgrkga hb goerhe oea gs pbégs sg`ktçrkgs îs qugks bstïe gsseokghes
b sïe trgtghes `g _béïe 9.b sïe trgtghes `g _béïe 9.
Hkab`sòbs ba akdáabtresHkab`sòbs ba akdáabtres
8> aá`8> aá`
77> açx77> açx
8> aá`8> aá`
77> açx77> açx
  g) Skstg supbrker g) Skstg supbrker 
∂∂ ?> g 82?> g 82 ∂∂ ?> g 82?> g 82
   8   8
   >   >
  a  a
   á   á  `  `
 . .
  j) Skstg cre`tgdj) Skstg cre`tgd
Ckiurg 7>: ‟ Hkab`sòbs hg jgrrg hb gpekeCkiurg 7>: ‟ Hkab`sòbs hg jgrrg hb gpeke
9.3.89.3.8  Gs  Gs jgrrgs jgrrgs pehba pehba sbr sbr xgs xgs (`es (`es ceragtes ceragtes rbtg, rbtg, ba ba —R‑, —R‑, ba ba —D‑) —D‑) eu eu grtkoudghgs, grtkoudghgs, oe`ceraboe`cerab
hbtgdmghe `e G`bxe O.hbtgdmghe `e G`bxe O.
 Gs  Gs jgrrgs ba jgrrgs ba —D‑ —D‑ pehba sbr pehba sbr ba ba uag ü`kog uag ü`kog pbég eu pbég eu oeapestg g oeapestg g pgrtkr pgrtkr he he peskoke`gapeskoke`gab`te b`te hb hb hugshugs
jgrrgs rbtgs, hbshb qub gtb`hga ge hkab`ske`gab`te aá`kae hes trbomes vbrtkogks b merkze`tgks,jgrrgs rbtgs, hbshb qub gtb`hga ge hkab`ske`gab`te aá`kae hes trbomes vbrtkogks b merkze`tgks,
oe`cerab Ckiurgs 77= b 7:9.oe`cerab Ckiurgs 77= b 7:9.
 Gs  Gs jgrrgs jgrrgs grtkoudggrtkoudghgs hgs hbvba hbvba pessukr pessukr hkspeskthkspesktkve kve qub qub bvktb bvktb qubhgs qubhgs rbpb`tk`rbpb`tk`gs gs eu eu aevkab`teaevkab`tess
gjruptes.gjruptes.
9.99.9 Jgokg sg`ktçrkgJgokg sg`ktçrkg
 Gs jgokgs b gssb Gs jgokgs b gssb`tes ba sg`ktçrk`tes ba sg`ktçrkes gobssávbks `ïes gobssávbks `ïe pehba tbr gjbe pehba tbr gjbrturg cre`tgd.rturg cre`tgd.
9.9.79.9.7 Çrbgs hb trg`scbrì`okgÇrbgs hb trg`scbrì`okg
^grg k`stgdgéïe hb jgokgs sg`ktçrkgs hbvba sbr prbvkstgs çrbgs ^grg k`stgdgéïe hb jgokgs sg`ktçrkgs hbvba sbr prbvkstgs çrbgs hb trg`scbrì`okg dgtbrgd, pbrpb`hkoudghb trg`scbrì`okg dgtbrgd, pbrpb`hkoudgrrb hkgie`gd, oe`cerab Ckiurg 7>?.b hkgie`gd, oe`cerab Ckiurg 7>?.
==== © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
        7        7
  ,  ,
        :        :
        >        >
>,=>>,=>
gg) ) XXrrgg`̀ssccbbrrìì`̀ookkg g ddggttbbrrggdd jj) ) XXrrgg`̀ssccbbrrìì`̀ookkg g ppbbrrppbb`̀hhkkoouuddggr  r  
7,:>7,:>
        >        >
  ,  ,
        =        =
        >        >
oo) ) XXrrgg`̀ssccbbrrìì`̀ookkg g hhkkggiiee`̀ggd d GG hh) ) XXrrgg`̀ssccbbrrìì`̀ookkg g hhkkggiiee`̀ggd d JJ
7   7   
 ,  , :   :   
>   >   
   >   >
 , ,   =   =   >   >
7   7   
 ,  , :   :   
>   >   
   >   >
 , ,   =   =   >   >
Ckiurg 7>? ‟ Çrbgs hb trg`scbrb`okgs pgrg g jgokg sg`ktçrkgCkiurg 7>? ‟ Çrbgs hb trg`scbrb`okgs pgrg g jgokg sg`ktçrkg
9.9.:9.9.: K`stgdgéïe hb jgokgs oe`vb`oke`gks, oea ogkxgs goepdghgs eu suspb`sgs b jgrrgsK`stgdgéïe hb jgokgs oe`vb`oke`gks, oea ogkxgs goepdghgs eu suspb`sgs b jgrrgs
hb gpekehb gpeke
 G  G k`stk`stgdggdgéïe héïe hgs jggs jgokgs okgs hbvb hbvb gtb`gtb`hbr îhbr îs s GJ@GJ@X @JX @JZ 72Z 72>;9->;9-7 b 7 b GJ@GJ@X @JX @JZ 72Z 72>;9->;9-:. :. Gs k`Gs k s̀tgdstgdgéòbgéòbs hgss hgs
jgokgs b hgs jgrrgs hb gpeke hbvba gtb`hbr îs Ckiurgs 7>3 g 777 b pehba sbr skabtrkogab`tb epestgs.jgokgs b hgs jgrrgs hb gpeke hbvba gtb`hbr îs Ckiurgs 7>3 g 777 b pehba sbr skabtrkogab`tb epestgs.
9.9.:.79.9.:.7 Gdturg hg jgokgGdturg hg jgokg
 Gs jgokgs  Gs jgokgs b gssb`teb gssb`tes sg`ktçrkes sg`ktçrkes gobssávbks s gobssávbks ̀ ïe peh`ïe pehba tbr gba tbr gjbrturg cre`jbrturg cre t̀gd b hbtgd b hbvba bstgr vba bstgr g uag g uag gdturggdturg
b`trb >,8? a b >,82 a he pkse gogjghe, abhkhgs g pgrtkr hg jerhg supbrker sba e gssb`te. Oeab`trb >,8? a b >,82 a he pkse gogjghe, abhkhgs g pgrtkr hg jerhg supbrker sba e gssb`te. Oea
e gssb`te, bstg gdturg hbvb sbr hb `e açxkae >,83 a pgrg gs jgokgs hb ghudte, oe`cerab Ckiurg 7>8,e gssb`te, bstg gdturg hbvb sbr hb `e açxkae >,83 a pgrg gs jgokgs hb ghudte, oe`cerab Ckiurg 7>8,
b >,?3 a pgrg gs k`cg`tks.b >,?3 a pgrg gs k`cg`tks.
=;=;© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
 Gdturg hg jgokg Gdturg hg jgokg
sba e gssb`tesba e gssb`te
   >   >
 , ,   8   8
   3   3
  a  a Gdturg açx. hg jgokg Gdturg açx. hg jgokg
 oea e gssb`te oea e gssb`te
   >   >
 , ,   8   8
   ?   ?
  g  g
   >   >
 , ,   8   8
   2   2
Ckiurg 7>8 ‟ Gdturg hg jgokg ‟ Skstg dgtbrgdCkiurg 7>8 ‟ Gdturg hg jgokg ‟ Skstg dgtbrgd
Bssg gdturg pehb sbr ejtkhg pbdg pbég sg`ktçrkg oea gdturg `bobssçrkg, eu pbde peskoke`gab`te hgsBssg gdturg pehb sbr ejtkhg pbdg pbég sg`ktçrkg oea gdturg `bobssçrkg, eu pbde peskoke`gab`te hgs
jgokgs suspb`sgs eu pbdg bxbouéïe hb ua sÿoude sej g jgsb hg jgokg, oe`vb`oke`gd eu oea ogkxgjgokgs suspb`sgs eu pbdg bxbouéïe hb ua sÿoude sej g jgsb hg jgokg, oe`vb`oke`gd eu oea ogkxg
goepdghg, ksb`te hb og`tes vkves b oeag sug prelbéïe gvg`ég`he `e açxkae >,>2 a, goeapg`mg`hegoepdghg, ksb`te hb og`tes vkves b oea g sug prelbéïe gvg`ég`he `e açxkae >,>2 a, goeapg`mg`he
g jgsb hg jgokg, g jgsb hg jgokg, oe`cerab Ckiurg 7>2.oe`cerab Ckiurg 7>2.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
 Gdturg açx. hg  Gdturg açx. hg jgokgjgokg
 oea e gssb`te oea e gssb`te
 Gdturg Gdturg hg jgokghg jgokg
sba e gsssba e gssbb`te`te
   >   >
 , ,   8   8
   3   3
  a  a
   >   >
 , ,   8   8
   ?   ?
  g  g
   >   >
 , ,   8   8
   2   2
>,>2>,>2
açx.açx.
>,>2>,>2
açx.açx.
Oea og`tesOea og`tes
grrbhe`hghesgrrbhe`hghes
   g) g) Skstg Skstg cre`tgd cre`tgd j) j) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
Ckiurg 7>2 ‟ Jgokg oea sÿoudeCkiurg 7>2 ‟ Jgokg oea sÿoude
9.9.:.:9.9.:.: Jgrrgs hb gpeke `g jgokg sg`ktçrkgJgrrgs hb gpeke `g jgokg sg`ktçrkg
9.9.:.:.79.9.:.:.7 Lu`te î jgokg sg`ktçrkg, qug`he meuvbr pgrbhb dgtbrgd, hbvba sbr k`stgdghgs jgrrgs pgrgLu`te î jgokg sg`ktçrkg, qug`he meuvbr pgrbhb dgtbrgd, hbvba sbr k`stgdghgs jgrrgs pgrg
gpeke b trg`scbrì`okg. Rag jgrrg rbtg merkze`tgd oea oeaprkab`te aá`kae hb >,=> a, peskoke`ghggpeke b trg`scbrì`okg. Rag jgrrg rbtg merkze`tgd oea oeaprkab`te aá`kae hb >,=> a, peskoke`ghg
merkze`tgdab`tb, g >,92 a hb gdturg he pkse gogjghe (abhkhes pbdes bkxes hb xgéïe) g uag hkstê`okgmerkze`tgdab`tb, g >,92 a hb gdturg he pkse gogjghe (abhkhes pbdes bkxes hb xgéïe) g uag hkstê`okg
hb >,8> a b`trb e hb >,8> a b`trb e bkxe hg jgokg b g cgob bkxe hg jgokg b g cgob hg jgrrg b hbvb bstgr peskoke`ghg g uag hkstê`okg hb >,2> ahg jgrrg b hbvb bstgr peskoke`ghg g uag hkstê`okg hb >,2> a
hg jerhg cre`tgd hg jgokg. Xgajëa hbvb sbr k`stgdghg uag jgrrg rbtg oea oeaprkab`te aá`kae hbhg jerhg cre`tgd hg jgokg. Xgajëa hbvb sbr k`stgdghg uag jgrrg rbtg oea oeaprkab`te aá`kae hb
>,9> a, peskoke`ghg vbrtkogdab`tb, g >,7> a gokag hg jgrrg merkze`tgd b >,?> a hg jerhg cre`tgd hg>,9> a, peskoke`ghg vbrtkogdab`tb, g >,7> a gokag hg jgrrg merkze`tgd b >,?> a hg jerhg cre`tgd hg
jgokg sg`ktçrkg, oe`cerab Ckiurgs 7>3 g 7>=.jgokg sg`ktçrkg, oe`cerab Ckiurgs 7>3 g 7>=.
;>;> © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
      
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
9.9.:.:.:9.9.:.:.: Lu`te î jgokg sg`ktçrkg, `g pgrbhb he cu`he, hbvb sbr k`stgdghg uag jgrrg rbtg oeaLu`te î jgokg sg`ktçrkg, `g pgrbhb he cu`he, hbvb sbr k`stgdghg uag jgrrg rbtg oea
oeaprkab`te aá`kae hb >,=> a, peskoke`ghg merkze`tgdab`tb, g >,92 a hb gdturg he pkse gogjgheoeaprkab`te aá`kae hb >,=> a, peskoke`ghg merkze`tgdab`tb, g >,92 a hb gdturg he pkse gogjghe
(abhkhe pbdes bkxes hb xgéïe), oea uag hkstê`okg açxkag hb >,77 a hg sug cgob bxtbr`g î pgrbhb(abhkhe pbdes bkxes hb xgéïe), oea uag hkstê`okg açxkag hb >,77 a hg sug cgob bxtbr`g î pgrbhb
b bstb`hb`he-sb >,?> a gdëa he bkxe hg jgokg ba hkrbéïe î pgrbhb dgtbrgd, oe`cerab Ckiurgs 7>3,b bstb`hb`he-sb >,?> a gdëa he bkxe hg jgokg ba hkrbéïe î pgrbhb dgtbrgd, oe`cerab Ckiurgs 7>3,
7>9 b 7>;.7>9 b 7>;.
9.9.:.:.?9.9.:.:.? ^grg jgokgs sg`ktçrkgs oea ogkxg goepdghg, qub pessuga gdturg qub `ïe pbraktg g k`s-^grg jgokgs sg`ktçrkgs oea ogkxg goepdghg, qub pessuga gdturg qub `ïe pbraktg g k`s-
tgdgéïe hg jgrrg hbsorktg ba 9.9.:.:.:, bstg pehb sbr k`stgdghg g uag gdturg hb gtë >,=; a he pksetgdgéïe hg jgrrg hbsorktg ba 9.9.:.:.:, bstg pehb sbr k`stgdghg g uag gdturg hb gtë >,=; a he pkse
gogjghe (abhkhe pbdes bkxes hb xgéïe), hbvb`he tbr uag hkstê`okg açxkag hb >,77 a hg sug cgobgogjghe (abhkhe pbdes bkxes hb xgéïe), hbvb`he tbr uag hkstê`okg açxkag hb >,77 a hg sug cgob
bxtbr`g î pgrbhb, hkstê`okg aá`kag hb >,>8 a hg supbrcáokb supbrker hg tgapg hg ogkxg goepdghg bbxtbr`g î pgrbhb, hkstê`okg aá`kag hb >,>8 a hg supbrcáokb supbrker hg tgapg hg ogkxg goepdghg b
>,?> a gdëa he bkxe hg jgokg ba hkrbéïe î pgrbhb dgtbrgd, oe`cerab Ckiurgs 7>= b 77>. G jgrrg rbtg>,?> a gdëa he bkxe hg jgokg ba hkrbéïe î pgrbhb dgtbrgd, oe`cerab Ckiurgs 7>= b 77>. G jgrrg rbtg
`g pgrbhb he cu`he pehb `g pgrbhb he cu`he pehb sbr sujstktuáhg per uag jgrrg sbr sujstktuáhg per uag jgrrg dgtbrgd grtkoudghg, hbshb qub g bxtrbakhghb hgdgtbrgd grtkoudghg, hbshb qub g bxtrbakhghb hg
jgrrg bstblg g `e aá`kae >,7> a hg jerhg cre`tgd hg jgokg, oe`cerab Ckiurg 777.jgrrg bstblg g `e aá`kae >,7> a hg jerhg cre`tgd hg jgokg, oe`cerab Ckiurg 777.
9.9.:.:.89.9.:.:.8 @g kapesskjkdkhghb hb k`stgdgéïe hb jgrrgs `gs pgrbhbs dgtbrgks, sïe ghaktkhgs jgrrgs@g kapesskjkdkhghb hb k`stgdgéïe hb jgrrgs `gs pgrbhbs dgtbrgks, sïe ghaktkhgs jgrrgs
dgtbrgks xgs (oea xgéïe `g pgrbhb hb cu`he) eu grtkoudghgs (hgr prbcbrì`okg pbdg jgrrg dgtbrgddgtbrgks xgs (oea xgéïe `g pgrbhb hb cu`he) eu grtkoudghgs (hgr prbcbrì`okg pbdg jgrrg dgtbrgd
xg), hbshb qub sblga ejsbrvghes es pgrêabtres hb sbiurg`ég b hkab`ske`gab`te bstgjbdbokhesxg), hbshb qub sblga ejsbrvghes es pgrêabtres hb sbiurg`ég b hkab`ske`gab`te bstgjbdbokhes
oe`cerab 9.3, b qub bstgs b sbus gpekes `ïe k`tbrrga `g çrbg hb ikre b trg`scbrì`okg. G hkstê`okgoe`cerab 9.3, b qub bstgs b sbus gpekes `ïe k`tbrrga `g çrbg hb ikre b trg`scbrì`okg. G hkstê`okg
b`trb bstg jgrrg b e bkxe hg jgokg hbvb sbr hb >,8> a, sb`he qub sug bxtrbakhghb hbvb bstgr g uagb`trb bstg jgrrg b e bkxe hg jgokg hbvb sbr hb >,8> a, sb`he qub sug bxtrbakhghb hbvb bstgr g uag
hkstê`okg aá`kag hb >,:> a hg jerhg cre`tgd hg jgokg, oe`cerab Ckiurgs 7>; g 77>.hkstê`okg aá`kag hb >,:> a hg jerhg cre`tgd hg jgokg, oe`cerab Ckiurgs 7>; g 77>.
9.9.:.:.29.9.:.:.2  Gs  Gs jgokgs jgokgs k`cg`tks k`cg`tks hbvba hbvba sbiukr sbiukr gs gs absags absags hkspeskéòbs hkspeskéòbs hb hb jgrrgs jgrrgs b b hkab`sòbs hkab`sòbs g g oe`stg`tbsoe`stg`tbs
`gs Ckiurgs 7>3 g 777.`gs Ckiurgs 7>3 g 777.
9.9.:.?9.9.:.? Jgokgs sg`ktçrkgs oea pgrbhb dgtbrgdJgokgs sg`ktçrkgs oea pgrbhb dgtbrgd
9.9.:.?.79.9.:.?.7 Jgokg oe`vb`oke`gd oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgdJgokg oe`vb`oke`gd oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd
 G Ckiurg 7>3 kdustrg e use hb  G Ckiurg 7>3 kdustrg e use hb uag jgrrg hb gpeke rbtg uag jgrrg hb gpeke rbtg xghg ge cu`he b xghg ge cu`he b hugs rbtgs xghgs g hugs rbtgs xghgs g ;>¾ `g;>¾ `g
dgtbrgd, qug`he g jgokg oe`vb`oke`gd bstç prÿxkag g uag pgrbhb.dgtbrgd, qug`he g jgokg oe`vb`oke`gd bstç prÿxkag g uag pgrbhb.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,   9   9
   >   >
  a  a
   á   á  `  `
 . .
>,=> aá`.>,=> aá`.
>,?>>,?>
>,2>>,2>
   >   >
 , ,   7   7
   >   >
   G   G
>,=> aá`.>,=> aá`.
   G   G
HH
>,77>,77>,77>,77
   O   O
 Gdturg hg jgo Gdturg hg jgokgkg
oea e gssb`teoea e gssb`te
g) g) Skstg Skstg dgtbrgd dgtbrgd hkrbktg hkrbktg j) j) Skstg Skstg cre`tgd cre`tgd o) o) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
>,77>,77>,77>,77
Ckiurg 7>3 ‟ Jgokg oe`vb`oke`gd oea jgrrgs hb gpeke ge cu`he b g ;>¼ `g pgrbhb dgtbrgd ‟Ckiurg 7>3 ‟ Jgokg oe`vb`oke`gd oea jgrrgs hb gpeke ge cu`he b g ;>¼ `g pgrbhb dgtbrgd ‟
Bxbapde GBxbapde G (oe`tk`ug)(oe`tk`ug)
;7;7© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
JJ
h) Skstg supbrker h) Skstg supbrker 
Dbib`hgDbib`hg
OOeettggss GGhhuuddttee
aa
K`cg`tkdK`cg`tkd
aa
 G G >,92 >,3>>,92 >,3>
JJ >,8> >,:2>,8> >,:2
OO >>,,883 3 >>,,??33
HH >>,,??> > >>,,7722
Ckiurg 7>3Ckiurg 7>3 (oe`odusïe)(oe`odusïe)
9.9.:.?.:9.9.:.?.: Jgokg suspb`sg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgdJgokg suspb`sg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd
 G Ckiurg 7>9 kdustrg e use  G Ckiurg 7>9 kdustrg e use hb uag jgrrg hb hb uag jgrrg hb gpeke rbtg xghg ge gpeke rbtg xghg ge cu`he b hugs rbtgs cu`he b hugs rbtgs xghgs g ;>¼ `gxghgs g ;>¼ `g
dgtbrgd, qug`he g jgokg suspb`sg bstç prÿxkag g uag pgrbhb.dgtbrgd, qug`he g jgokg suspb`sg bstç prÿxkag g uag pgrbhb.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,   9   9
   >   >
  a  a
   á   á  `  `
 . .
>,=> aá`.>,=> aá`.
>,?>>,?>
>,2>>,2>
   >   >
 , ,   7   7
   >   >
   G   G
>,=>3.7: 3.7: Okroudgéïe Okroudgéïe bxtbr`gbxtbr`g ..........................................................................................................9?..........................................................................................................9?
3.7:.7 3.7:.7 K`odk`géïe K`odk`géïe trg`svbrsgdtrg`svbrsgd .....................................................................................................98.....................................................................................................98
3.7:.: 3.7:.: K`odk`géïe K`odk`géïe de`iktuhk`gdde`iktuhk`gd ...................................................................................................98...................................................................................................98
3.7:.? 3.7:.? Hkab`sòbs Hkab`sòbs aá`kags aá`kags hg hg ogdéghgogdéghg  .....................................................................................98  .....................................................................................98
3.7:.8 3.7:.8 Gobsse Gobsse he he vbáoude vbáoude ge ge detbdetb ..............................................................................................92..............................................................................................92
3.7:.2 3.7:.2 Ejrgs Ejrgs sejrb sejrb e e pgssbkepgssbke ....................................................................................................99....................................................................................................99
3.7:.3 3.7:.3 Hkab`ske`gab`te Hkab`ske`gab`te hgs hgs cgkxgs cgkxgs dkvrbsdkvrbs
  ...............................................................................99  ...............................................................................99
3.7:.9 3.7:.9 Xrgvbsskg Xrgvbsskg hb hb pbhbstrbs pbhbstrbs ba ba vkgs vkgs püjdkogs püjdkogs eu eu ba ba çrbgs çrbgs k`tbr`gs k`tbr`gs hb hb bhkogéòbsbhkogéòbs .......9= .......9=
3.7:.= 3.7:.= _k`gdkzgéïe _k`gdkzgéïe hg hg trgvbsskgtrgvbsskg  ..................................................................................................=7  ..................................................................................................=7
vv
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
3.7? 3.7? ^gssgrbdgs ^gssgrbdgs hb hb pbhbstrbspbhbstrbs ................................................................................................=7................................................................................................=7
3.78 3.78 Sgigs Sgigs rbsbrvghgs rbsbrvghgs pgrg pgrg vbáoudesvbáoudes ....................................................................................=7....................................................................................=7
3.78.7 3.78.7 Oe`hkéòbs Oe`hkéòbs hgs hgs vgigsvgigs ......................................................................................................=7......................................................................................................=7
3.78.: 3.78.: Okroudgéïe Okroudgéïe hb hb pbhbstrb pbhbstrb ba ba bstgoke`gab`tesbstgoke`gab`tes ..............................................................=:..............................................................=:
3.78.? 3.78.? ^rbvksïe ^rbvksïe hb hb vgigs vgigs rbsbrvghgsrbsbrvghgs .......................................................................................=:.......................................................................................=:
3.72 3.72 ^ertòbs ^ertòbs hb hb gobsse gobsse g g igrgib`sigrgib`s  ........................................................................................=:........................................................................................=:
9 9 _g`ktçrkes, _g`ktçrkes, jg`mbkres jg`mbkres b b vbstkçrkesvbstkçrkes ..................................................................................=: ..................................................................................=:
9.7 9.7 Zbquksktes Zbquksktes ibrgksibrgks  .............................................................................................................=:  .............................................................................................................=:
9.: 9.: XXedbrê`okgs edbrê`okgs hkab`ske`gkshkab`ske`gks ................................................................................................=: ................................................................................................=:
9.? Deogdkzgéïe9.? Deogdkzgéïe  .......................................................................................................................=:  .......................................................................................................................=:
9.8 9.8 Wug`tkogéïe Wug`tkogéïe b b ogrgotbrástkogsogrgotbrástkogs  ......................................................................................=:  ......................................................................................=:
9.2 9.2 Hkab`sòbs Hkab`sòbs he he sg`ktçrke sg`ktçrke gobssávbd gobssávbd b b he he jexb jexb sg`ktçrke sg`ktçrke gobssávbdgobssávbd  .............................................................. =8=8
9.3 9.3 Jgrrgs Jgrrgs hb hb gpekegpeke  ................................................................................................................=9  ................................................................................................................=9
9.9 9.9 Jgokg Jgokg sg`ktçrkgsg`ktçrkg  ..................................................................................................................==  ..................................................................................................................==
9.9.7 9.9.7 Çrbgs Çrbgs hb hb trg`scbrì`okgtrg`scbrì`okg .....................................................................................................== .....................................................................................................==
9.9.: 9.9.: K`stgdgéïe K`stgdgéïe hb hb jgokgs jgokgs oe`vb`oke`gks, oe`vb`oke`gks, oea oea ogkxgs ogkxgs goepdghgs goepdghgs eu eu suspb`sgs suspb`sgs b b jgrrgsjgrrgs
hb gpekehb gpeke .............................................................................................................................=; .............................................................................................................................=;
9.9.? 9.9.? Goke`gab`te Goke`gab`te hg hg vçdvudg vçdvudg hb hb hbsogrighbsogrig  ............................................................................;9  ............................................................................;9
9.= 9.= K`stgdgéïe K`stgdgéïe hb hb dgvgtÿrke dgvgtÿrke b b jgrrgs jgrrgs hb hb gpekegpeke ......................................................................;= ......................................................................;=
9.; 9.; _g`ktçrkes _g`ktçrkes b b jg`mbkres jg`mbkres oea oea treogher treogher pgrg pgrg orkg`ég orkg`ég b b ghudte ghudte ‟ ‟ _g`ktçrke _g`ktçrke cgakdkgr cgakdkgr   .....7>7.....7>7
9.7> 9.7> _g`ktçrke _g`ktçrke oedbtkveoedbtkve  ...........................................................................................................7>7  ...........................................................................................................7>7
9.7>.7 9.7>.7 Jexbs Jexbs oeau`soeau`s ................................................................................................................7>7 ................................................................................................................7>7
9.7>.: 9.7>.: Jexbs Jexbs oea oea jgrrgs jgrrgs hb hb gpekegpeke  ..........................................................................................7>:  ..........................................................................................7>:aá`.>,=> aá`.
   G   G
HH
   O   O
 Gdturg hg jgokg Gdturg hg jgokg
oea e gssb`teoea e gssb`te
g) g) Skstg Skstg dgtbrgd dgtbrgd hkrbktg hkrbktg j) j) Skstg Skstg cre`tgd cre`tgd o) o) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
Ckiurg 7>9 ‟ Jgokg suspb`sg oea jgrrgs hb gpeke ge cu`he b g ;>¾Ckiurg 7>9 ‟ Jgokg suspb`sg oea jgrrgs hb gpeke ge cu`he b g ;>¾
`g pgrbhb dgtbrgd ‟ Bxbapde J`g pgrbhb dgtbrgd ‟ Bxbapde J (oe`tk`ug)(oe`tk`ug)
;:;: © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
JJ
h) Skstg supbrker h) Skstg supbrker 
Dbib`hgDbib`hg
OOeettggss GGhhuuddttee
aa
K`cg`tkdK`cg`tkd
aa
 G G >,92 >,3>>,92 >,3>
JJ >,8> >,:2>,8> >,:2
OO >>,,883 3 >>,,??33
HH >>,,??> > >>,,7722
Ckiurg 7>9Ckiurg 7>9 (oe`odusïe) (oe`odusïe)
9.9.:.?.?9.9.:.?.? Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgdJgokg oea ogkxg goepdghg oea jgrrgs hb gpeke ge cu`he b g ;>¾ `g pgrbhb dgtbrgd
 G Ckiurg  G Ckiurg 7>= 7>= kdustrg kdustrg e e use use hb hb uag uag jgrrg jgrrg hb hb gpeke gpeke rbtg rbtg xghg xghg ge ge cu`he cu`he b b hugs hugs rbtgs rbtgs xghgs xghgs g g ;>¼;>¼
`g dgtbrgd, qug`he g jgokg oea ogkxg goepdghg bstç prÿxkag g uag pgrbhb.`g dgtbrgd, qug`he g jgokg oea ogkxg goepdghg bstç prÿxkag g uag pgrbhb.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
   >   >
 , ,   9   9
   >   >  a  a
   á   á  `  `
 . .
>,=> aá`.>,=> aá`.
>,?>>,?>
>,2>>,2>
   >   >
 , ,   7   7
   >   >
   G   G
>,=> aá`.>,=> aá`.
   G   G
   7   7
HH
   O   O
 Gdturg hg jgokg Gdturg hg jgokg
oea e gssb`teoea e gssb`te
g) g) Skstg Skstg dgtbrgd dgtbrgd hkrbktg hkrbktg j) j) Skstg Skstg cre`tgd cre`tgd o) o) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
   >   >
 , ,   >   >
   8   8
  a  a
   á   á  `  `
 . .
Ckiurg 7>= ‟ Jgokg oea ogkxg goepdghg jgrrgs hb gpeke ge cu`he b g ;>¼ `g pgrbhb dgtbrgd ‟Ckiurg 7>= ‟ Jgokg oea ogkxg goepdghg jgrrgs hb gpeke ge cu`he b g ;>¼ `g pgrbhb dgtbrgd ‟
Bxbapde OBxbapde O (oe`tk`ug)(oe`tk`ug)
;?;?© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
JJ
h) Skstg supbrker h) Skstg supbrker 
Dbib`hgDbib`hg
OOeettggss GGhhuuddttee
aa
K`cg`tkdK`cg`tkd
aa
 G G >,92 >,3>>,92 >,3>
 G7 açxkae G7 açxkae >>,,==;; >>,,99::
JJ >,8> >,:2>,8> >,:2
OO >>,,883 3 >>,,??33
HH >>,,??> > >>,,7722
Ckiurg 7>=Ckiurg 7>= (oe`odusïe)(oe`odusïe)
9.9.:.89.9.:.8 Jgokgs sg`ktçrkgs sba pgrbhb dgtbrgdJgokgs sg`ktçrkgs sba pgrbhb dgtbrgd
9.9.:.8.79.9.:.8.7 Jgokg oe`vb`oke`gd eu suspb`sg oea jgrrg hb gpeke rbtg b jgrrg dgtbrgd xgJgokg oe`vb`oke`gd eu suspb`sg oea jgrrg hb gpeke rbtg b jgrrg dgtbrgd xg
 G Ckiurg 7>; kdustrg e use hb  G Ckiurg 7>; kdustrg e use hb uag jgrrg hb gpeke rbtg uag jgrrg hb gpeke rbtg b uag jgrrg dgtbrgd xg, b uag jgrrg dgtbrgd xg, xghgs `g pgrbhb gexghgs `g pgrbhb ge
cu`he, qug`he g jgokg oe`vb`oke`gd eu suspb`sg `ïe pessuk uag pgrbhb dgtbrgd.cu`he, qug`he g jgokg oe`vb`oke`gd eu suspb`sg `ïe pessuk uag pgrbhb dgtbrgd.
@EXG @EXG G G jgrrg jgrrg hb hb gpeke gpeke dgtbrgd dgtbrgd xg xg pehb pehb sbr sbr sujstktuáhg sujstktuáhg per per uag uag jgrrg jgrrg hb hb gpeke gpeke dgtbrgd dgtbrgd grtkoudghg.grtkoudghg.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,:>>,:>
aá`.aá`.
      G      G
>,=> aá`.>,=> aá`.
      G      G
HH
      O      O
 Gdturg hg jgokg Gdturg hg jgokg
oea e gssb`teoea e gssb`te
g) g) Skstg Skstg dgtbrgd dgtbrgd hkrbktg hkrbktg j) j) Skstg Skstg cre`tgd cre`tgd o) o) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
Ckiurg 7>; ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oe`vb`oke`gd eu suspb`sg oea jgrrgs hb gpeke rbtgCkiurg 7>; ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oe`vb`oke`gd eu suspb`sg oea jgrrgs hb gpeke rbtgb dgtbrgd xg b dgtbrgd xg ‟ Bxbapde G‟ Bxbapde G (oe`tk`ug)(oe`tk`ug)
;8;8 © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
JJ
h) Skstg supbrker h) Skstg supbrker 
Dbib`hgDbib`hg
OOeettggss GGhhuuddttee
aa
K`cg`tkdK`cg`tkd
aa
 G G >,92 >,3>>,92 >,3>
JJ >,8> >,:2>,8> >,:2
OO >>,,883 3 >>,,??33
HH >>,,??> > >>,,7722
Ckiurg 7>;Ckiurg 7>; (oe`odusïe)(oe`odusïe)
9.9.:.8.:9.9.:.8.: Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke rbtg b dgtbrgd xgJgokg oea ogkxg goepdghg oea jgrrgs hb gpeke rbtg b dgtbrgd xg
 G Ckiurg 7 G Ckiurg 77> kdustrg e 7> kdustrg e use hb uag use hb uag jgrrg hb gpeke rbtg jgrrg hb gpeke rbtg b uag jgrrg b uag jgrrg dgtbrgd xg, xghgs `g dgtbrgd xg, xghgs `g pgrbhb gepgrbhb ge
cu`he, qug`he g jgokg oea ogkxg goepdghg `ïe pessuk uag pgrbhb dgtbrgd.cu`he, qug`he g jgokg oea ogkxg goepdghg `ïe pessuk uag pgrbhb dgtbrgd.
@EXG @EXG G G jgrrg jgrrg hb hb gpeke gpeke dgtbrgd dgtbrgd xg xg pehb pehb sbr sbr sujstktuáhg sujstktuáhg per per uag uag jgrrg jgrrg hb hb gpeke gpeke dgtbrgd dgtbrgd grtkoudghg.grtkoudghg.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,:>>,:>
aá`aá`
   G   G
>,=> aá`.>,=> aá`.
   G   G
   7   7
HH
   O   O
 Gdturg hg  Gdturg hg jgokgjgokg
oea e gssb`teoea e gssb`te
g) g) Skstg Skstg dgtbrgd dgtbrgd hkrbktg hkrbktg j) j) Skstg Skstg cre`tgd cre`tgd o) o) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
   >   >
 , ,   >   >
   8   8
  a  a
   á   á  `  `
 . .
Ckiurg 77> ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke rbtgCkiurg 77> ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrgs hb gpeke rbtg
b dgtbrgd xg ‟ Bxbapde Jb dgtbrgd xg ‟ Bxbapde J (oe`tk`ug)(oe`tk`ug)
;2;2© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
    
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
JJ
h) Skstg supbrker h) Skstg supbrker 
Dbib`hgDbib`hg
OOeettggss GGhhuuddttee
aa
K`cg`tkdK`cg`tkd
aa
 G G >,92 >,3>>,92 >,3>
 G7 G7
açxkaeaçxkae
>>,,==;; >>,,99::
JJ >,8> >,:2>,8> >,:2
OO >>,,883 3 >>,,??33
HH >>,,??> > >>,,7722
Ckiurg 77>Ckiurg 77> (oe`odusïe)(oe`odusïe)
9.9.:.8.?9.9.:.8.? Jgokg oea ogkxg goepdghg oea jgrrgs dgtbrgd grtkoudghg b xgJgokg oea ogkxg goepdghg oea jgrrgs dgtbrgd grtkoudghg b xg
 G Cki G Ckiurg 7urg 7777 kdustrg e use h7 kdustrg e use hb uag jgrrg dgtbb uag jgrrg dgtbrgd grtkoudghg rgd grtkoudghg b uag xg.b uag xg.
Hkab`sòbs ba abtresHkab`sòbs ba abtres
>,:>>,:>
aá`aá`
      G      G
g) g) Skstg Skstg dgtbrgd dgtbrgd hkrbktg hkrbktg j) j) Skstg Skstg cre`tgd cre`tgd o) o) Skstg Skstg dgtbrgd dgtbrgd bsqubrhgbsqubrhg
Jgrrg hbJgrrg hb
gpeke ckxggpeke ckxg
Jgrrg hb gpekeJgrrg hb gpeke
grtkoudghggrtkoudghg
      O      O
 Gdturg hg jgokg Gdturg hg jgokg
oea e gssb`teoea e gssb`te
Jgrrg hb gpekeJgrrg hb gpeke
grtkoudghggrtkoudghg
      G      G
>,7>>,7>
aá`aá`
Ckiurg 777 ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrg hb gpeke dgtbrgdCkiurg 777 ‟ _ba pgrbhb dgtbrgd ‟ Jgokg oea ogkxg goepdghg oea jgrrg hb gpeke dgtbrgdgrtkoudghg b xg ‟ Bxbapde Ogrtkoudghg b xg ‟ Bxbapde O (oe`tk`ug)(oe`tk`ug)
;3;3 © GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
Hkab`sòbs ba abtresHkab`sòbs ba abtres
  
JJJJ
Jgrrg hb gpekeJgrrg hb gpeke
grtkoudghggrtkoudghg
   h) h) Skstg Skstg supbrker supbrker 
Dbib`hgDbib`hg
OOeettggss GGhhuuddttee
aa
K`cg`tkdK`cg`tkd
aa
 G G >,92 >,3>>,92 >,3>
JJ >,8> >,:2>,8> >,:2
OO >>,,883 3 >>,,??33
Ckiurg 777Ckiurg 777 (oe`odusïe)(oe`odusïe)
9.9.?9.9.? Goke`gab`te hg vçdvudg hb hbsogrigGoke`gab`te hg vçdvudg hb hbsogrig
9.9.?.79.9.?.7 Sçdvudg hb pgrbhbSçdvudg hb pgrbhb
E goke`gab`te hg vçdvudg hb hbsogrE goke`gab`te hg vçdvudg hb hbsogrig hbvb bstgr g uag gdturg açxkag hb 7,>> a, oe`cerig hbvb bstgr g uag gdturg açxkag hb 7,>> a, oe`cerab Ckiurg 77:,ab Ckiurg 77:,
b sbr prbcbrb`okgdab`tb goke`ghe per sb`serbs bdbtrø`koes eu hkspesktkves bqukvgdb`tbs.9.7>.? 9.7>.? Dgvgtÿrkes Dgvgtÿrkes ba ba sg`ktçrkes sg`ktçrkes oedbtkvesoedbtkves  ..............................................................................7>:  ..............................................................................7>:
9.7>.8 Akotÿrke9.7>.8 Akotÿrke  ...........................................................................................................................7>?  ...........................................................................................................................7>?
9.77 9.77 Gobssÿrkes Gobssÿrkes pgrg pgrg sg`ktçrkes sg`ktçrkes gobssávbks gobssávbks b b oedbtkvesoedbtkves  ..........................................................................................................7>87>8
9.77.7 Bspbdmes9.77.7 Bspbdmes  .........................................................................................................................7>8  .........................................................................................................................7>8
9.77.: ^gpbdbkrgs9.77.: ^gpbdbkrgs  .......................................................................................................................7>2  .......................................................................................................................7>2
9.77.? Ogjkhb9.77.? Ogjkhb  .............................................................................................................................7>3  .............................................................................................................................7>3
9.77.8 ^ertg-ejlbtes9.77.8 ^ertg-ejlbtes  ..................................................................................................................7>3  ..................................................................................................................7>3
9.77.2 9.77.2 ^uxgher ^uxgher merkze`tgdmerkze`tgd .........................................................................................................7>3 .........................................................................................................7>3
9.7: 9.7: Jg`mbkres Jg`mbkres gobssávbks gobssávbks b b vbstkçrkes vbstkçrkes oea oea jg`mbkre jg`mbkre oe`luighesoe`luighes ..................................7>3 ..................................7>3
9.7:.7 9.7:.7 Jexb Jexb pgrg pgrg omuvbkre omuvbkre b b huomghuomg  .........................................................................................7>3  .........................................................................................7>3
9.7:.: Oeag`hes9.7:.: Oeag`hes .......................................................................................................................7>9 .......................................................................................................................7>9
9.7:.? 9.7:.? Jgrrgs Jgrrgs hb hb gpeke gpeke ba ba jexbs jexbs pgrg pgrg omuvbkresomuvbkres ..................................................................7>9 ..................................................................7>9
9.7:.8 9.7:.8 Hbs`ávbd Hbs`ávbd he he pkse pkse he he jexb jexb he he omuvbkre omuvbkre b b vbstkçrkesvbstkçrkes  ........................................................................................................7>=7>=
9.7? Jg`mbkrg9.7? Jg`mbkrg  ..........................................................................................................................7>=  ..........................................................................................................................7>=
9.78 Sbstkçrkes9.78 Sbstkçrkes  ................................................................................................................................................................................................................................................ 777>7>
9.78.7 Ogjk`gs9.78.7 Ogjk`gs  ...................................................................................................................................................................................................................................................... 777>7>
9.78.: Jg`oes9.78.: Jg`oes  ........................................................................................................................................................................................................................................................ 777777
9.78.? Graçrkes9.78.? Graçrkes  .................................................................................................................................................................................................................................................... 777:7:
9.78.8 Bspbdmes9.78.8 Bspbdmes  .................................................................................................................................................................................................................................................. 777:7:
9.78.2 9.78.2 Ogjkhbs Ogjkhbs b b pertg-ejlbtespertg-ejlbtes  ................................................................................................................................................................................................ 777:7:
vkvk
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
= = Aejkdkçrke Aejkdkçrke urjg`eurjg`e  ...................................................................................................................................................................................................................... 777:7:
=.7 =.7 Oe`hkéòbs Oe`hkéòbs ibrgksibrgks  ...................................................................................................................................................................................................................... 777:7:
=.: =.: Oe`hkéòbs Oe`hkéòbs bspboáogsbspboáogs  ...................................................................................................................................................................................................... 777?7?
=.:.7 =.:.7 ^e`tes ^e`tes hb hb bajgrqub bajgrqub b b hbsbajgrqub hbsbajgrqub hb hb trg`spertb trg`spertb püjdkoepüjdkoe ........................................................................ 777?7?
=.:.: =.:.: _baçcere _baçcere hb hb pbhbstrbpbhbstrb ...................................................................................................................................................................................................... 777?7?
=.? =.? XXbdbce`bs bdbce`bs püjdkoespüjdkoes  .................................................................................................................................................................................................................. 777?7?
=.8 =.8 Ogjk`gs Ogjk`gs tbdbcø`kogstbdbcø`kogs .............................................................................................................................................................................................................. 777?7?
=.2 Jbjbheures=.2 Jbjbheures ...................................................................................................................................................................................................................................... 777878
=.2.7 =.2.7 Jbjbheures Jbjbheures hb hb jkogjkog ............................................................................................................................................................................................................ 777878
=.2.: =.2.: Jbjbheures Jbjbheures hb hb igrrgcïe igrrgcïe b b eutres eutres aehbdesaehbdes ................................................................................................................................ 772772
=.3 =.3 Dkxbkrgs Dkxbkrgs b b oe`tb`terbs oe`tb`terbspgrg pgrg rbokodghesrbokodghes  ................................................................................................................................................ 777722
=.9 =.9 Ogjk`gs Ogjk`gs hb hb sg`ktçrkes sg`ktçrkes püjdkoespüjdkoes  ........................................................................................................................................................................ 777722
=.= =.= Er`gab`tgéïe Er`gab`tgéïe hg hg pgksgiba pgksgiba b b gajkb`tgéïe gajkb`tgéïe urjg`g urjg`g ‟ ‟ SbibtgéïeSbibtgéïe ........................................................ 777722
=.; =.; Gssb`tes Gssb`tes püjdkoespüjdkoes ................................................................................................................................................................................................................777722
; Aejkdkçrke; Aejkdkçrke  ................................................................................................................................................................................................................................................ 777733
;.7 ;.7 Oe`hkéòbs Oe`hkéòbs ibrgksibrgks ....................................................................................................................................................................................................................777733
;.: ;.: Jgdoïe, Jgdoïe, jkdmbtbrkgs jkdmbtbrkgs b b jgdoòbs jgdoòbs hb hb k`ceragéïek`ceragéïe ............................................................................................................................ 777733
;.:.7 ;.:.7 Jgdoïe Jgdoïe hb hb gtb`hkab`te gtb`hkab`te b b hb hb ogkxg ogkxg jg`oçrkejg`oçrke  ................................................................................................................................ 777733
;.:.: ;.:.: Ogkxgs Ogkxgs hb hb pgigab`tepgigab`te ...................................................................................................................................................................................................... 777799
;.:.? ;.:.? Jkdmbtbrkgs, Jkdmbtbrkgs, jgdoòbs jgdoòbs hb hb k`ceragéïe k`ceragéïe b b skakdgrbsskakdgrbs .................................................................................................................. 777799
;.:.8 ;.:.8 Gobsskjkdkhghb Gobsskjkdkhghb ge ge gtb`hb`tbgtb`hb`tb  .................................................................................................................................................................................. 777799
;.? ;.? Absgs Absgs eu eu supbrcáokbssupbrcáokbs ........................................................................................................................................................................................................ 777799
;.?.7 ;.?.7 Absgs Absgs eu eu supbrcáokbs supbrcáokbs hb hb trgjgdmetrgjgdme ................................................................................................................................................................ 777799
;.?.: ;.?.: Absgs Absgs eu eu supbrcáokbs supbrcáokbs hb hb rbcbkéïerbcbkéïe ................................................................................................................................................................ 7777==
;.?.? ;.?.? _upbrcáokbs _upbrcáokbs hb hb gpeke gpeke pgrg pgrg jg`hblg jg`hblg eu eu skakdgrbsskakdgrbs ................................................................................................................ 7777==
;.8 ;.8 Bqukpgab`tes Bqukpgab`tes hb hb oe`tredb oe`tredb hb hb gobsse gobsse b b açquk`gs açquk`gs hb hb gutegtb`hkab`tegutegtb`hkab`te  .................................... 7777;;
;.8.7 ;.8.7 Bqukpgab`tes Bqukpgab`tes hb hb oe`tredb oe`tredb hb hb gobssegobsse  .................................................................................................................................................... 7777;;
;.8.: ;.8.: Ogkxgs Ogkxgs hb hb gutegtb`hkab`te gutegtb`hkab`te jg`oçrkejg`oçrke .................................................................................................................................................... 7777;;
;.8.? ;.8.? Açquk`gs Açquk`gs hb hb gutegtb`hkab`te gutegtb`hkab`te pgrg pgrg oeaprg oeaprg hb hb prehutesprehutes ................................................................................ 7777;;
7> 7> Bqukpgab`tes Bqukpgab`tes urjg`esurjg`es  .................................................................................................7:>  .................................................................................................7:>
7>.7 Ibrgd7>.7 Ibrgd  ................................................................................................................................7:>  ................................................................................................................................7:>
7>.: 7>.: Jb`s Jb`s teajghesteajghes  ..............................................................................................................7:7  ..............................................................................................................7:7
7>.? 7>.? Ok`bags, Ok`bags, tbgtres, tbgtres, guhktÿrkes guhktÿrkes b b skakdgrbsskakdgrbs  .....................................................................7:7  .....................................................................7:7
7>.?.7 Ibrgks7>.?.7 Ibrgks  ..............................................................................................................................7:7  ..............................................................................................................................7:7
7>.?.: 7>.?.: Deogdkzgéïe Deogdkzgéïe hes hes bspgées bspgées pgrg pgrg ^̂.O.Z. .O.Z. b b gssb`tes gssb`tes pgrg pgrg ^̂.A.Z. .A.Z. b b ^̂.E..E. .......................7:7.......................7:7
7>.?.? 7>.?.? ^eskoke`gab`te ^eskoke`gab`te hes hes bspgées bspgées b b gssb`tes gssb`tes ba ba bhkcáokes bhkcáokes bxkstb`tbsbxkstb`tbs ..........................7:2..........................7:2
7>.?.8 7>.?.8 Hkab`sòbs Hkab`sòbs hes hes bspgées bspgées pgrg pgrg ^̂.O.Z. .O.Z. b b gssb`tes gssb`tes pgrg pgrg ^̂.A.Z. .A.Z. b b ^̂.E..E. .........................7:2 .........................7:2
7>.?.2 7>.?.2 Bspgée Bspgée pgrg pgrg e e oïe-iukgoïe-iukg  .................................................................................................7:9 .................................................................................................7:9
7>.8 7>.8 ^dgtbkg, ^dgtbkg, pgdoe pgdoe b b jgstkherbs jgstkherbs ‟ ‟ OkroudgéïeOkroudgéïe ......................................................................7:9 ......................................................................7:9
7>.2 7>.2 _kstbags _kstbags guxkdkgrbs guxkdkgrbs hb hb oeau`kogéïeoeau`kogéïe ...........................................................................7:9 ...........................................................................7:9
7>.3 Ogagrk`s7>.3 Ogagrk`s  .........................................................................................................................7:=  .........................................................................................................................7:=
7>.9 7>.9 Deogks Deogks hb hb bxpeskéòbsbxpeskéòbs  ....................................................................................................7:=  ....................................................................................................7:=
7>.= 7>.= Zbstgurg`tbs, Zbstgurg`tbs, rbcbktÿrkes, rbcbktÿrkes, jgrbs jgrbs b b skakdgrbsskakdgrbs  ................................................................................................................................ 7:=7:=
vkkvkk
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes7>.; 7>.; Deogks Deogks hb hb mespbhgibamespbhgiba .................................................................................................7:=.................................................................................................7:=
7>.7> 7>.7> _brvkées _brvkées hb hb sgühbsgühb .........................................................................................................7?>.........................................................................................................7?>
7>.77 7>.77 Deogks Deogks hb hb bspertb, bspertb, dgzbr dgzbr b b turksaeturksae  ...............................................................................7?>  ...............................................................................7?>
7>.7: ^ksok`gs7>.7: ^ksok`gs  ...........................................................................................................................7?7 ...........................................................................................................................7?7
7>.7? 7>.7? ^grqubs, ^grqubs, prgégs prgégs b b deogks deogks turástkoesturástkoes  ..............................................................................7?8  ..............................................................................7?8
7>.78 ^rgkgs7>.78 ^rgkgs ...............................................................................................................................7?8 ...............................................................................................................................7?8
7>.72 Bsoedgs7>.72 Bsoedgs ............................................................................................................................7?8 ............................................................................................................................7?8
7>.73 7>.73 Jkjdketbogs Jkjdketbogs b b ob`tres ob`tres hb hb dbkturgdbkturg  ....................................................................................7?2  ....................................................................................7?2
7>.79 7>.79 Deogks Deogks hb hb oeaërokeoeaëroke .......................................................................................................7?3.......................................................................................................7?3
7>.7= 7>.7= Bstgjbdbokab`te Bstgjbdbokab`te jg`oçrkejg`oçrke .............................................................................................7?3 .............................................................................................7?3
7>.7; 7>.7; Gtb`hkab`te Gtb`hkab`te ge ge püjdkoepüjdkoe  ................................................................................................7?9  ................................................................................................7?9
7>.:> 7>.:> Hbdbigokgs Hbdbigokgs b b pb`ktb`okçrkgspb`ktb`okçrkgs  ..........................................................................................7?9  ..........................................................................................7?9
G`bxe GG`bxe G (k`ceragtkve)(k`ceragtkve) Hbsb`me u`kvbrsgd b sbus prk`oápkes Hbsb`me u`kvbrsgd b sbus prk`oápkes  ................................................................................................................7?=7?=
G`bxe JG`bxe J (k`ceragtkve)(k`ceragtkve) Cgterbs rbdbvg`tbs hb prelbteCgterbs rbdbvg`tbs hb prelbte  ........................................................................................................................................ 78>78>
J.7 K`ceragéïeJ.7 K`ceragéïe  ......................................................................................................................78>  ......................................................................................................................78>
J.: J.: G G kapertê`okg kapertê`okg he he use use hg hg sk`gdkzgéïe sk`gdkzgéïe tçtkd tçtkd b b vksugd vksugd `e `e pksepkse  ................................................................................787787
J.? J.? Dá`iug Dá`iug Jrgskdbkrg Jrgskdbkrg hb hb _k`gks _k`gks ‟ ‟ DkjrgsDkjrgs  ..........................................................................................................................................................787787
J.8 J.8 Deogdkzgéïe Deogdkzgéïe hg hg k`ceragéïek`ceragéïe  ...........................................................................................787  ...........................................................................................787
J.2 J.2 Oe`trgstb Oe`trgstb vksugdvksugd  .............................................................................................................787  .............................................................................................................787
J.3 J.3 Hbtbrak`géïe Hbtbrak`géïe hgs hgs hkcbrb`égs hkcbrb`égs hb hb duak`ê`okg duak`ê`okg ‟ ‟ DZSDZS ...................................................787 ...................................................787
J.9 J.9 Hkcbrb`ég Hkcbrb`ég b`trb b`trb vgderbs vgderbs hb hb DZSDZS  ....................................................................................78:  ....................................................................................78:
J.= J.= Abhkher Abhkher hb hb DZSDZS  ..............................................................................................................78:  ..............................................................................................................78:
G`bxe OG`bxe O (k`ceragtkve)(k`ceragtkve) Hbtgdmgab`te hb jgrrgs hb gpekeHbtgdmgab`te hb jgrrgs hb gpeke .............................................................78? .............................................................78?
G`bxe HG`bxe H (k`ceragtkve)(k`ceragtkve) _g`ktçrke pgrg use hb pbsseg esteakzghg _g`ktçrke pgrg use hb pbsseg esteakzghg ...............................................783 ...............................................783
JkjdkeirggJkjdkeirgg  .......................................................................................................................................789 .......................................................................................................................................789
CkiurgsCkiurgs
Ckiurg 7 ‟ Hkab`sòbs rbcbrb`okgks pgrg hbsoedgab`te hb pbsseg ba pëCkiurg 7 ‟ Hkab`sòbs rbcbrb`okgks pgrg hbsoedgab`te hb pbsseg ba pë  ....................................= ....................................=
Ckiurg : ‟ Oghbkrg hb rehgs ag`ugd, aeterkzghg b bspertkvgCkiurg : ‟ Oghbkrg hb rehgs ag`ugd, aeterkzghg b bspertkvg.........................................................=.........................................................=
Ckiurg ? ‟ Hkab`sòbs he aÿhude hb rbcbrì`okg (A.Z.)Ckiurg ? ‟ Hkab`sòbs he aÿhude hb rbcbrì`okg (A.Z.) ....................................................................=....................................................................=
Ckiurg 8 ‟ Dgriurg pgrg hbsdeogab`te ba dk`mg rbtgCkiurg 8 ‟ Dgriurg pgrg hbsdeogab`te ba dk`mg rbtg  ......................................................................;  ......................................................................;
Ckiurg 2 ‟ Xrg`speskéïe hb ejstçoudes ksedghesCkiurg 2 ‟ Xrg`speskéïe hb ejstçoudes ksedghes...........................................................................7>...........................................................................7>
Ckiurg 3 ‟ Aejkdkçrkes `g retg gobssávbdCkiurg 3 ‟ Aejkdkçrkes `g retg gobssávbd..........................................................................................7>..........................................................................................7>
Ckiurg 9 ‟ Çrbg pgrg ag`ejrg hb oghbkrg hb rehgs sba hbsdeogab`teCkiurg 9 ‟ Çrbg pgrg ag`ejrg hb oghbkrg hb rehgs sba hbsdeogab`te............................................................................7777
Ckiurg = ‟ Çrbg pgrg ag`ejrg hb oghbkrgs hb rehgs oea hbsdeogab`teCkiurg = ‟ Çrbg pgrg ag`ejrg hb oghbkrgs hb rehgs oea hbsdeogab`te ...................................7: ...................................7:
Ckiurg ; ‟ Bspgées pgrg oghbkrg hb rehgs ba çrbgs oe``ghgsCkiurg ; ‟ Bspgées pgrg oghbkrg hb rehgs ba çrbgs oe``ghgs .................................................7? .................................................7?
Ckiurg 7> ‟ Bxbapdes hb pretbéïe oe`trg qubhgCkiurg 7> ‟ Bxbapdes hb pretbéïe oe`trg qubhg...........................................................................78...........................................................................78
Ckiurg 77 ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg ba pëCkiurg 77 ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg ba pë  .....................................................................72  .....................................................................72
Ckiurg 7: ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg sb`tghgCkiurg 7: ‟ Gdog`ob ag`ugd cre`tgd ‟ ^bsseg sb`tghg ..................................................................73 ..................................................................73
Ckiurg 7? ‟ Gdog`ob ag`ugd cre`tgd oea supbrcáokb hb trgjgdme ‟ ^bsseg ba oghbkrgCkiurg 7? ‟ Gdog`ob ag`ugd cre`tgd oea supbrcáokb hb trgjgdme ‟ ^bsseg ba oghbkrg
hb rehgshb rehgs  ............................................................................................................................79  ............................................................................................................................79
Ckiurg 78 ‟ Gdog`ob ag`ugd dgtbrgd sba hbsdeogab`te he tre`oeCkiurg 78 ‟ Gdog`ob ag`ugd dgtbrgd sba hbsdeogab`te he tre`oe   ..............................................................................................7=7=
Ckiurg 72 ‟ Gdog`ob ag`ugd dgtbrgd b cre`tgd oea hbsdeogab`te he tre`oeCkiurg 72 ‟ Gdog`ob ag`ugd dgtbrgd b cre`tgd oea hbsdeogab`te he tre`oe  ...............................7; ...............................7;
vkkkvkkk
GJ@X @JZ ;>2>:>GJ@X @JZ ;>2>:>
© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes© GJ@X :>:> - Xehes es hkrbktes rbsbrvghes
  
Ckiurg 73 ‟ _upbrcáokb hb trgjgdmeCkiurg 73 ‟ _upbrcáokb hb trgjgdme ...................................................................................................:> ...................................................................................................:>
Ckiurg 79 ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e merkze`tgdCkiurg 79 ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e merkze`tgd  .....:7 .....:7
Ckiurg 7= ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e dgtbrgdCkiurg 7= ‟ Ê`iudes pgrg bxbouéïe hb cerégs hb trgéïe b oeaprbssïe ‟ ^dg`e dgtbrgd............:7............:7
Ckiurg 7; ‟ Bapu`mghurg b sbéïe he oerrkaïeCkiurg 7; ‟ Bapu`mghurg b sbéïe he oerrkaïe  ............................................................................::  ............................................................................::
Ckiurg :> ‟ Agég`btgs b puxgherbs ‟ BxbapdesCkiurg :> ‟ Agég`btgs b puxgherbs ‟ Bxbapdes ...........................................................................:? ...........................................................................:?
Ckiurg :7 ‟ Oe`tredbs ‟ Skstg dgtbrgdCkiurg :7 ‟ Oe`tredbs ‟ Skstg dgtbrgd ................................................................................................:? ................................................................................................:?
Ckiurg :: ‟ Gdturg pgrg oeag`hes b oe`tredbsCkiurg :: ‟ Gdturg pgrg oeag`hes b oe`tredbs  ..............................................................................:8  ..............................................................................:8
Ckiurg :? ‟ Hkab`sòbs pgrg gssb`tes hb pbssegs ejbsgsCkiurg :? ‟ Hkab`sòbs pgrg gssb`tes hb pbssegs ejbsgs ..........................................................:2 ..........................................................:2
Ckiurg :8 ‟ Ê`iude vksugd ‟ ^dg`e vbrtkogdCkiurg :8 ‟ Ê`iude vksugd ‟ ^dg`e vbrtkogd......................................................................................:2......................................................................................:2
Ckiurg :2 ‟ Ê`iude vksugd ‟ ^dg`e merkze`tgdCkiurg :2 ‟ Ê`iude vksugd ‟ ^dg`e merkze`tgd .................................................................................:3 .................................................................................:3
Ckiurg :3 ‟ Oe`bs vksugks hg pbsseg ba pë ‟ BxbapdeCkiurg :3 ‟ Oe`bs vksugks hg pbsseg ba pë ‟ Bxbapde   ...............................................................:9  ...............................................................:9
Ckiurg :9 ‟ Oe`bs vksugks hg pbsseg sb`tghg ‟ BxbapdeCkiurg :9 ‟ Oe`bs vksugks hg pbsseg sb`tghg ‟ Bxbapde  ............................................................:= ............................................................:=
Ckiurg := ‟ Oe`bs vksugks hg pbsseg ba oghbkrg hb rehgs ‟ BxbapdeCkiurg := ‟ Oe`bs vksugks hg pbsseg ba oghbkrg hb rehgs ‟ Bxbapde  .......................................:; .......................................:;
Ckiurg :; ‟ Grrg`le ibeaëtrkoe hes pe`tes ba JrgkddbCkiurg :; ‟ Grrg`le ibeaëtrkoe hes pe`tes ba Jrgkddb .................................................................?9 .................................................................?9
Ckiurg ?> ‟ Ceragte he rbdbve he pe`te ba JrgkddbCkiurg ?> ‟ Ceragte he rbdbve he pe`te ba Jrgkddb  .......................................................................?9.......................................................................?9
Ckiurg ?7 ‟ _áajede k`tbr`goke`gd hb gobsse ‟ Cerag GCkiurg ?7 ‟ _áajede k`tbr`goke`gd hb gobsse ‟ Cerag G  ..............................................................?; ..............................................................?;
Ckiurg ?: ‟ _áajede k`tbr`goke`gd hb gobsse ‟ Cerag JCkiurg ?: ‟ _áajede k`tbr`goke`gd hb gobsse ‟ Cerag J ..............................................................?; ..............................................................?;
Ckiurg ?? ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg vksugdCkiurg ?? ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg vksugd .......................................8> .......................................8>
Ckiurg ?8 ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvgCkiurg ?8 ‟ _áajede k`tbr`goke`gd hb pbssegs oea hbokì`okg guhktkvg  ........................................................................8>8>
Ckiurg ?2 ‟ IrçvkhgCkiurg ?2 ‟ Irçvkhg  ...........................................................................................................................87  ...........................................................................................................................87
Ckiurg ?3 ‟ ^bsseg oea orkg`ég hb oedeCkiurg ?3 ‟ ^bsseg oea orkg`ég hb oede  ........................................................................................87  ........................................................................................87
Ckiurg ?9 ‟ ^bsseg khesgCkiurg ?9 ‟ ^bsseg khesg..................................................................................................................87..................................................................................................................87
Ckiurg ?= ‟ ^bsseg ejbsgCkiurg ?= ‟ ^bsseg ejbsg.................................................................................................................87.................................................................................................................87
Ckiurg ?; ‟ ^bsseg oea aejkdkhghb rbhuzkhgCkiurg ?; ‟ ^bsseg oea aejkdkhghb rbhuzkhg ................................................................................87 ................................................................................87

Mais conteúdos dessa disciplina