FäofxordxpdYduläyho Pdqxdo grv surjudpdv Pdwpðgldsinesio/webcalculo/livro/CDRom/manual.pdf ·...
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Fäofxor d xpd YduläyhoPdqxdo grv surjudpdv Pdwpðgld
Ldfl Pdowd/ Vlqìvlr Shvfr/ Kìolr Orshv/ Fulvwldqh D}hyhgr Ihuuhlud
Lpsohphqwdêær= Fulvwldqh D}hyhgr Ihuuhlud
Oderudwöulr Pdwpðgld
Ghsduwdphqwr gh Pdwhpäwlfd 0 SXF0Ulr
5
Vxpäulr
4 Vhtÿíqfldv :414 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 :415 H{hfxwdqgr r surjudpd VHTXÍQFLDV 1 1 1 1 1 1 1 1 1 1 1 1 1 :416 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;417 Xwlol}dqgr r �]rrp� 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 43
5 Ixqêøhv 46514 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 46515 Ghvfulêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 46
51514 H{hfxwdqgr r surjudpd IXQÊØHV 1 1 1 1 1 1 1 1 1 1 1 4651515 Ghvfulêær grv fdpsrv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4751516 Xwlol}dqgr r ]rrp 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4;
6 Dvvrfldêær 4<614 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4<615 H{hfxwdqgr r surjudpd DVVRFLDÊÆR 1 1 1 1 1 1 1 1 1 1 1 1 4<616 Ixqflrqdphqwr gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 53
7 Frpsrvlêær 56714 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 56715 H{hfxwdqgr r surjudpd FRPSRVLÊÆR 1 1 1 1 1 1 1 1 1 1 1 1 56716 Ixqflrqdphqwr gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 57717 Wlsrv gh h{hufðflrv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 57718 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 58719 Frqvwuxlqgr h pdqlsxodqgr sulplwlydv 1 1 1 1 1 1 1 1 1 1 1 1 1 5:
71914 Ixqêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 5:71915 Uhwdv dx{lolduhv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 5<71916 Srqwrv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 5<
6
7 VXPÄULR
71: Xwlol}dqgr r ]rrp 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 64
8 Ohlwxud Juä�fd 66814 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 66815 H{hfxwdqgr r surjudpd OHLWXUD JUÄILFD 1 1 1 1 1 1 1 1 1 66816 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 67817 Frqvwuxlqgr h pdqlsxodqgr sulplwlydv 1 1 1 1 1 1 1 1 1 1 1 1 1 69
81714 Ixqêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 6981715 Uhwdv dx{lolduhv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 6:81716 Srqwrv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 6:
818 Xwlol}dqgr r ]rrp 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 6;
9 Elvvhêær 74914 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 74915 H{hfxwdqgr r surjudpd ELVVHÊÆR 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 74916 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 75917 Ixqflrqdphqwr gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 76918 Xwlol}dqgr r ]rrp 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 77
: Ghulydgdv 7::14 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7::15 H{hfxwdqgr r surjudpd GHULYDGDV 1 1 1 1 1 1 1 1 1 1 1 1 1 7::16 Xwlol}dêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7;
; Wdqjhqwhv h Ghulydgdv 86;14 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 86;15 H{hfxwdqgr r surjudpd WDQJHQWHV H GHULYDGDV 1 1 1 1 86;16 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 87;17 Xwlol}dêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 89
< Pìwrgr gh Qhzwrq 8:<14 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 8:<15 H{hfxwdqgr r surjudpd PÌWRGR GH QHZWRQ 1 1 1 1 1 1 8:<16 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 8;<17 Gdgrv gh vdðgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 8<<18 Xwlol}dêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 93<19 Xwlol}dqgr r �]rrp� 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 93
VXPÄULR 8
43 Qhzwrq Lqwhudwlyr 964314 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 964315 H{hfxwdqgr r surjudpd QHZWRQ LQWHUDWLYR 1 1 1 1 1 1 964316 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 974317 Dvvlvwhqwh gh h{hufðflr 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 97
431714 Wlsr gr h{hufðflr 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 98431715 Ixqêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 98431716 Grpðqlr gh ylvxdol}dêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 99431717 Ydoru Lqlfldo 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 9:431718 Fulwìulr gh sdudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 9:431719 Frq�updêær gr h{hufðflr 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 9;
4318 Frqvwuxlqgr h pdqlsxodqgr sulplwlydv 1 1 1 1 1 1 1 1 1 1 1 1 1 9;431814 Ixqêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 9;431815 Uhwdv dx{lolduhv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 9<431816 Srqwrv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 9<
4319 Xwlol}dqgr r ]rrp 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 :4431: Fruuhêær gr h{hufðflr 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 :4431; Rewhqgr lqirupdêøhv vreuh r h{hufðflr 1 1 1 1 1 1 1 1 1 1 1 1 1 :5
44 Hxohu :84414 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 :84415 H{hfxwdqgr r surjudpd HXOHU 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 :<4416 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;34417 Xwlol}dêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;4
45 Whruhpd Ixqgdphqwdo gr Fäofxor ;64514 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;64515 H{hfxwdqgr r surjudpd WHRUHPD IXQGDPHQWDO GR
FÄOFXOR 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;64516 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;74517 Xwlol}dêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;9
46 Lqwhjudêær Qxpìulfd ;:4614 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;:4615 H{hfxwdqgr r surjudpd LQWHJUDÊÆR QXPÌULFD 1 1 1 1 ;:4616 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;;4617 Xwlol}dqgr r �]rrp� 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 ;<
9 VXPÄULR
47 Yroxph <64714 Lqwurgxêær 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 <64715 H{hfxwdqgr r surjudpd YROXPH 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 <64716 Ghvfulêær grv fdpsrv gh hqwudgd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 <74717 Ghvfulêær grv erwøhv 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 <84718 Ghvfulêær gdv dêøhv vreuh r vöolgr gh uhyroxêær 1 1 1 1 1 1 1 1 1 <:4719 Xwlol}dêær gr surjudpd 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 <:
Fdsðwxor 4
Vhtÿíqfldv
414 Lqwurgxêær
Dwudyìv ghvwh surjudpd yrfí srgh id}hu d ylvxdol}dêær juä�fd gh xp qýphur�qlwr gh whuprv gh xpd vhtÿíqfld1 R remhwlyr ì xvä0or sdud id}hu h{shul0phqwrv txh shuplwdp whu lgìldv d uhvshlwr gr frpsruwdphqwr gdvhtÿíqfld1
415 H{hfxwdqgr r surjudpd VHTXÍQFLDV
Sdud h{hfxwdu r surjudpd Vhtÿíqfldv=
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; FDSÐWXOR 41 VHTßÍQFLDV
416 Ghvfulêær grv fdpsrv gh hqwudgd
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vhtÿíqfld @? '�ff?n �
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Revhuyh txh r vðperor sdud lqglfdu xpd pxowlsolfdêær ì xp dvwhulvfr +�,1Dvvlp qhvwh h{hpsor �ff? n � ghyh vhu gljlwdgr frpr �ff � ? n �1 Sdud dglylvær xwlol}dprv d eduud +*,1 Dvvlp sdud pdqwhu d rughp gdv rshudêøhv ìqhfhvväulr dfuhvfhqwdu sduíqwhvhv= E�ff � ?n ��*?21 D h{srqhqfldêær ghyhvhu uhsuhvhqwdgd shor vðperor gr dfhqwr flufxq h{r +,1
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43 FDSÐWXOR 41 VHTßÍQFLDV
� Ylvxdol}dêær
R fdpsr Q lqlfldo lqglfd r ydoru lqlfldo gh ?/ hqtxdqwr \ pðqlpr h \pä{lpr vær rv ydoruhv pðqlpr h pä{lpr gh ylvxdol}dêær qd gluhêær gr hl{r+1
417 Xwlol}dqgr r �]rrp�
R �}rrp� ì xpd rshudêær txh shuplwh yrfí dowhudu udslgdphqwh d äuhd ghylvxdol}dêær gr juä�fr qd gluhêær gr hl{r +/ xwlol}dqgr r prxvh1 Frprh{hpsor frqvlghuh d vhtÿíqfld @? ' �
?n� frp Q lqlfldo = � h \ pðqlpr= �2
h \ pä{lpr= 2=4, Srvlflrqh r prxvh dsur{lpdgdphqwh qr orfdo lqglfdgr qd �jxud dedl{r=
4171 XWLOL]DQGR R �]RRP� 44
5, Suhvvlrqh r erwær hvtxhugr gr prxvh h vhp vrowdu r erwær/ frqgx}dr prxvh irupdqgr d uhjlær gh �]RRP�1
6, Vrowh r erwær gr prxvh h/ hqwær/ r �]RRP �vhuä uhdol}dgr1 R uhvxo0wdgr ghyh vhu dsur{lpdgdphqwh=
45 FDSÐWXOR 41 VHTßÍQFLDV
Fdsðwxor 5
Ixqêøhv
514 Lqwurgxêær
R surjudpd IXQÊØHV shuplwh d ylvxdol}dêær gh juä�frv gh ixqêøhv/ ehpfrpr d uhdol}dêær gh rshudêøhv dojìeulfdv/ frpsrvlêær h ghulydêær gh ixqêøhv1R remhwlyr gr surjudpd ì wuhlqdu d ohlwxud juä�fd h uhvroyhu dojxqv sureohpdv/hqyroyhqgr ixqêøhv/ xvdqgr rv uhfxuvrv ylvxdlv gr juä�fr1
515 Ghvfulêær gr surjudpd
51514 H{hfxwdqgr r surjudpd IXQÊØHV
Sdud h{hfxwdu r surjudpd Ixqêøhv =
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47 FDSÐWXOR 51 IXQÊØHV
51515 Ghvfulêær grv fdpsrv
� Äuhd gh Ylvxdol}dêær
Rv fdpsrv [ pðqlpr h [ pä{lpr ghwhuplqdp d glphqvær krul}rqwdogd mdqhod gh ylvxdol}dêær1 Lvwr vljql�fd txh dshqdv rv srqwrv sdud rv txdlvd sulphlud frrughqdgd hvwä hqwuh [plq h [pd{ srghp dsduhfhu qd whod1
Rv fdpsrv \ pðqlpr h \ pä{lpr ghwhuplqdp d glphqvær yhuwlfdo gdmdqhod gh ylvxdol}dêær1 Qhvwh fdvr dshqdv rv srqwrv sdud rv txdlv d vhjxqgdfrrughqdgd hvwä hqwuh \plq h \pd{ srghp dsduhfhu qd whod1
� Ixqêøhv
Hvwhv fdpsrv shuplwhp txh yrfí dglflrqh rx uhpryd dv ixqêøhv d vhuhpylvxdol}dgdv vhqgr srvvðyho dowhudu d glvfuhwl}dêær h r grpðqlr gdv ixqêøhv
mä gh�qlgdv1 Sdud dglflrqdu qrydv ixqêøhv/ suhvvlrqh / h vxujluä
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5151 GHVFULÊÆR GR SURJUDPD 48
R fdpsr �sE%� ' � ghyh vhu suhhqfklgr frp d h{suhvvær dojìeulfd txhgh�qh d ixqêær1 Dv uhjudv dedl{r lqglfdp dv sulqflsdlv rshudêøhv h ixqêøhvhohphqwduhv=
Rshudêær Vðperor H{hpsorVrpd n %n 2Surgxwr � % � +Txrflhqwh * %*eVxewudêær � 2� %H{srqhqfldêær %2Pögxor dev+ , m%� �m ' devE%� ��
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49 FDSÐWXOR 51 IXQÊØHV
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flrqdgdv1 Sdud wdo/ suhvvlrqh / h qd mdqhod txh vhuä dehuwd/
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sE%� ' %2 h sE%� ' %�
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hp > sdud ghvid}hu wrgdv dv vhohêøhv gh ixqêær/ foltxh hp
1 Dr fkhjdu dr uhvxowdgr ghvhmdgr/ foltxh hp 1 Dh{suhvvær gd ixqêær uhvxowdqwh luä dsduhfhh qr fdpsr Ixqêær/ frpr prvwudgrdedl{r1
R fdpsr gh�qh r qýphur gh srqwrv xwl0ol}dgrv sdud sorwdu r juä�fr gd ixqêær1
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4; FDSÐWXOR 51 IXQÊØHV
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R fdpsr
lqirupd d srvlêær gr fxuvru vreuh d äuhd gh ylvxdol}dêær gr juä�fr1
51516 Xwlol}dqgr r ]rrp
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Sdud uhwruqdu d äuhd gh ylvxdol}dêær dqwhulru/ rx vhmd ghvid}hu r }rrp/suhvvlrqh r erwær gluhlwr xpd ýqlfd yh}1
Fdsðwxor 6
Dvvrfldêær
614 Lqwurgxêær
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615 H{hfxwdqgr r surjudpd DVVRFLDÊÆR
Sdud h{hfxwdu r surjudpd Dvvrfldêær=
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53 FDSÐWXOR 61 DVVRFLDÊÆR
616 Ixqflrqdphqwr gr surjudpd
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4316 Ghvfulêær grv fdpsrv gh hqwudgd
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4317 Dvvlvwhqwh gh h{hufðflr
R dvvlvwhqwh gh h{hufðflr frqvlvwh hp xpd vìulh gh gläorjrv txh/ dr vhuhpsuhhqfklgrv/ idflolwdp r surfhvvr gh frq�jxudêær gr h{hufðflr1 Qr dvvlvwhqwh/vær iruqhflgrv dr surjudpd wrgrv rv gdgrv qhfhvväulrv sdud d uhdol}dêær grPìwrgr gh Qhzwrq1 R dvvlvwhqwh ì lqlfldgr dxwrpdwlfdphqwh dr vh h{hfxwdu rsurjudpd/ rx hqwær txdqgr r phqx H{hufðflr2Dvvlvwhqwh ì dwlydgr1 Sdud
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43171 DVVLVWHQWH GH H[HUFÐFLR 98
431714 Wlsr gr h{hufðflr
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431715 Ixqêær
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99 FDSÐWXOR 431 QHZWRQ LQWHUDWLYR
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431716 Grpðqlr gh ylvxdol}dêær
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43171 DVVLVWHQWH GH H[HUFÐFLR 9:
431717 Ydoru Lqlfldo
Gh�qh r ydoru lqlfldo xvdgr qr Pìwrgr gh Qhzwrq1
431718 Fulwìulr gh sdudgd
Ilj1 d 0 Huur frpr fulwìulr gh sdudgd
Ilj1 e 0 Qýphur gh sdvvrv frpr fulwìulr gh sdudgd
Vh r h{hufðflr vhohflrqdgr irl �Qhzwrq +huur frpr fulwìulr gh sdudgd,�/yrfí ghyh hqwudu frp r huur pä{lpr shuplwlgr qd dsur{lpdêær gd udl} +�jxud
9; FDSÐWXOR 431 QHZWRQ LQWHUDWLYR
d,1 Fdvr r h{hufðflr vhohflrqdgr irl �Qhzwrq +qýphur gh sdvvrv frpr fulwìulrgh sdudgd,�/ yrfí ghyh hqwudu frp r qýphur gh sdvvrv d vhuhp uhdol}dgrv+�jxud e,1
431719 Frq�updêær gr h{hufðflr
Dsöv hvwd whod/ yrfí mä srgh lqlfldu r h{hufðflr1 Sdud frq�updu rv gdgrviruqhflgrv qr dvvlvwhqwh/ foltxh hp RN1
4318 Frqvwuxlqgr h pdqlsxodqgr sulplwlydv
R surjudpd wíp wuív sulplwlydv eävlfdv= Ixqêøhv/ Uhwdv dx{lolduhv h Srqwrv1Dv rshudêøhv vreuh dv sulplwlydv vær hihwxdgdv dsur{lpdqgr0vh r prxvh gdsulplwlyd ghvhmdgd +hod luä wurfdu sdud xpd fru dodudqmdgd, h suhvvlrqdqgr0vh r erwær gluhlwr gr prxvh1 Frqiruph d sulplwlyd/ glihuhqwhv rsêøhv værdsuhvhqwdgdv/ frpr ghvfuhyhuhprv hp vhjxlgd1
431814 Ixqêær
Rshudêøhv
Txdqgr yrfí vhohflrqd xpd ixqêær h suhvvlrqd r erwær gluhlwr gr prxvh/vrphqwh wuív rsêøhv vær glvsrqðyhlv=
43181 FRQVWUXLQGR H PDQLSXODQGR SULPLWLYDV 9<
� Frqvwuxlu uhwd | @ { = lqfoxl d uhwd + ' %1 Hvwd rsêær hvwd vhpsuhsuhvhqwh hp txdotxhu rshudêær1
� Id}hu lqwhuvhêær frp= fdofxod rv srqwrv gh lqwhuvhêær frp xpd vhjxqgdixqêær +lqfoxlqgr txdotxhu uhwd,1 Dr hvfrokhu hvwd rsêær/ d ixqêærfrqwlqxd vhohflrqdgd +hp odudqmd,/ h yrfí ghyh vhohflrqdu xpd vhjxqgdixqêær orjr hp vhjxlgd/ suhvvlrqdqgr r erwær hvtxhugr gr prxvh vreuhhod1
� Uhpryhu = uhpryh d ixqêær1
431815 Uhwdv dx{lolduhv
Frqvwuxêær
Vxujhp frpr uhvxowdgr gh rshudêøhv vreuh rv srqwrv +yhmd frpr frqvwuxluuhwdv qdv Rshudêøhv vreuh srqwrv,1
Rshudêøhv
Ì lgíqwlfr dv rshudêøhv vreuh ixqêøhv1
431816 Srqwrv
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Vxujhp sulqflsdophqwh frpr uhvxowdgr gdv rshudêøhv gh lqwhuvhêær hqwuhixqêøhv h2rx uhwdv dx{lolduhv1 Vrphqwh srqwrv vreuh r hl{r % srghp vhulqvhulgrv gluhwdphqwh frpr gdgr gh hqwudgd1
:3 FDSÐWXOR 431 QHZWRQ LQWHUDWLYR
Rshudêøhv
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� Frqvwuxlu uhwd krul}rqwdo = lqvhuh xpd uhwd krul}rqwdo txh sdvvd shorsrqwr vhohflrqdgr1
� Frqvwuxlu uhwd yhuwlfdo = lqvhuh xpd uhwd yhuwlfdo txh sdvvd shor srqwrvhohflrqdgr1
� Frqvwuxlu uhwd frp rxwur srqwr= lqvhuh xpd uhwd txh sdvvd shor srqwrh sru xp vhjxqgr srqwr d vhu vhohflrqdgr1 Dr hvfrokhu hvwd rsêær/r srqwr frqwlqxd vhohflrqdgr +hp d}xo,/ h yrfí ghyh vhohflrqdu xp vh0jxqgr srqwr orjr hp vhjxlgd/ suhvvlrqdqgr r erwær hvtxhugr gr prxvhvreuh hoh1
� Frqvwuxlu uhwd wdqjhqwh ã ixqêær= lqvhuh xpd uhwd txh sdvvd shor srqwrh ì wdqjhqwh d xpd ixqêær d vhu vhohflrqdgd1 Dr hvfrokhu hvwd rsêær/r srqwr frqwlqxd vhohflrqdgr +hp d}xo,/ h yrfí ghyh vhohflrqdu xpdixqêær orjr hp vhjxlgd/ suhvvlrqdqgr r erwær hvtxhugr gr prxvh vreuhhod1
� Frqvwuxlu shushqglfxodu ã uhwd= lqvhuh xpd uhwd txh sdvvd shor srqwr hì shushqglfxodu d xpd uhwd d vhu vhohflrqdgd1 Dr hvfrokhu hvwd rsêær/ rsrqwr frqwlqxd vhohflrqdgr +hp d}xo,/ h yrfí ghyh vhohflrqdu xpd uhwdorjr hp vhjxlgd/ suhvvlrqdqgr r erwær hvtxhugr gr prxvh vreuh hod1
43191 XWLOL]DQGR R ]RRP :4
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4319 Xwlol}dqgr r ]rrp
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431: Fruuhêær gr h{hufðflr
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Fdsðwxor 44
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4414 Lqwurgxêær
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Rv fdpsrv \ pðqlpr h \ pä{lpr ghwhuplqdp d glphqvær yhuwlfdo gdmdqhod gh ylvxdol}dêær gd ixqêær +ã hvtxhugd,1 Qhvwh fdvr dshqdv rv srqwrvsdud rv txdlv d vhjxqgd frrughqdgd hvwä hqwuh \ pðqlpr h \ pä{lpr srghpdsduhfhu qd whod1
R fdpsr\ lqlfldo ghwhuplqd r ydoru txh ghyh vhu dvvxplgr shod lqwhjudogd ixqêær gh hqwudgd qr srqwr fxmd sulphlud frrughqdgd ydoh [ pðqlpr1 Hvwhydoru ghyh vhu dwulexðgr dwudyìv gr prxvh/ frpr vhuä h{solfdgr dgldqwh1
R fdpsrPìwrgr gh Hxohu frp Ghowd [ �{r h{leh xpd dsur{lpdêærgd lqwhjudo gd ixqêær gh hqwudgd/ xwlol}dqgr r sdvvr gh�qlgr qr fdpsrGhowd[1
4417 Xwlol}dêær gr surjudpd
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;5 FDSÐWXOR 441 HXOHU
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Fdsðwxor 45
Whruhpd Ixqgdphqwdo grFäofxor
4514 Lqwurgxêær
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4515 H{hfxwdqgr r surjudpd WHRUHPDIXQ0GDPHQWDO GR FÄOFXOR
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;7 FDSÐWXOR 451 WHRUHPD IXQGDPHQWDO GR FÄOFXOR
4516 Ghvfulêær grv fdpsrv gh hqwudgd
� Gdgrv gh hqwudgd
R fdpsr ghyh vhu suhhqfklgr frp d h{suhvvær
dojìeulfd txh gh�qh d ixqêær1Uhjudv sdud lqglfdu dv sulqflsdlv rshudêøhv h ixqêøhv hohphqwduhv=
Rshudêær Vðperor H{hpsorVrpd n %n 2Surgxwr � % � +Txrflhqwh * %*eVxewudêær � 2� %H{srqhqfldêær %2Pögxor dev+ , m%� �m ' devE%� ��
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R fdpsr gh�qh r sdvvr xwlol}dgr shor pìwrgrqxpìulfr gh lqwhjudêær gr srqwr ã hvtxhugd/ xvdgr sdud fdofxodu xpd dsur{0lpdêær gh I+{,1
R fdpsr / txdqgr dwlydgr/ id} frp txh xpddsur{lpdêær gd ghulydgd gh I+{, vhmd h{lelgd/ hp d}xo/ qr sdlqho gd hv0txhugd1
45161 GHVFULÊÆR GRV FDPSRV GH HQWUDGD ;8
� Glphqvøhv gd whod
Rv fdpsrv [ pðqlpr h [ pä{lpr ghwhuplqdp d glphqvær krul}rqwdogdv mdqhodv gh ylvxdol}dêær1 Lvwr vljql�fd txh dshqdv rv srqwrv sdud rv txdlvd sulphlud frrughqdgd hvwä hqwuh [ pðqlpr h [ pä{lpr srghp dsduhfhu qdwhod1
Rv fdpsrv \4 pðqlpr h \4 pä{lpr ghwhuplqdp d glphqvær yhuwlfdogd mdqhod gh ylvxdol}dêær gd ixqêær +ã hvtxhugd,1 Qhvwh fdvr dshqdv rv srqwrvsdud rv txdlv d vhjxqgd frrughqdgd hvwä hqwuh \4 pðqlpr h \4 pä{lprsrghp dsduhfhu qd whod1
Rv fdpsrv \5 pðqlpr h \5 pä{lpr ghwhuplqdp d glphqvær yhuwlfdogd mdqhod gh ylvxdol}dêær gd ghulydgd +ã gluhlwd,1 Qhvwh fdvr dshqdv rv srqwrvsdud rv txdlv d vhjxqgd frrughqdgd hvwä hqwuh \5 pðqlpr h \5 pä{lprsrghp dsduhfhu qd whod1
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R fdpsr [ lqlfldo ghwhuplqd r ydoru gh %f +yhu lqwurgxêær,1 Hvwh ydoruwdpeìp ì r olplwh ã hvtxhugd gr lqwhuydor gh lqwhjudêær1 R fdpsr [ �qdoghwhuplqd r olplwh ã gluhlwd gr lqwhuydor gh lqwhjudêær1 Dvvlp/ r juä�fr gh
;9 FDSÐWXOR 451 WHRUHPD IXQGDPHQWDO GR FÄOFXOR
I+{, vhuä ghvhqkdgr sdud wrgrv rv srqwrv fxmd sulphlud frrughqdgd hvwä hqwuh
[ lqlfldo h [ �qdo1 R fdpsr luä h{lelu xpd dsur{lpdêærsdud r ydoru gd lqwhjudo gh�qlgd gh i hp ^[ lqlfldo/ [ �qdo`
4517 Xwlol}dêær gr surjudpd
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1 R juä�fr gd ixqêær i+{, vhuä prvwudgr qd whod gd hvtxhugd1Srvlflrqh r prxvh gh prgr txh vxd sulphlud frrughqdgd vhmd fruuhvsrqghqwhd %f1 Foltxh frp r erwær hvtxhugr gr prxvh/ �{dqgr/ dvvlp/ r ydoru gh [lqlfldo1 Pryd r prxvh vreuh r juä�fr gd ixqêær1 Qrwh txh d äuhd vre r juä0�fr gh i+{,/ hqwuh rv srqwrv fxmd sulphlud frrughqdgd hvwä hqwuh [ lqlfldo h rprxvh/ vhuä suhhqfklgd1 Dr phvpr whpsr/ r juä�fr gh I+{, vhuä ghvhqkdgrqd whod ã gluhlwd1 Sdud �{du rv olplwhv gh lqwhjudêær/ foltxh hp xp srqwrfxmd sulphlud frrughqdgd fruuhvsrqgd dr [ �qdo1 D sduwlu gdð r juä�fr ghI+{, qær vhuä pdlv dowhudgr1 Sdud dowhudu rv ydoruhv gh [ lqlfldo h [ �qdo/
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Fdsðwxor 46
Lqwhjudêær Qxpìulfd
4614 Lqwurgxêær
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4615 H{hfxwdqgr r surjudpd LQWHJUDÊÆRQXPÌULFD
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4616 Ghvfulêær grv fdpsrv gh hqwudgd
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R fdpsr ghyh vhu suhhqfklgr frp dh{suhvvær txh gh�qh d ixqêær1
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46171 XWLOL]DQGR R �]RRP� ;<
� Glphqvøhv gd whod
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� Pìwrgr gh Lqwhjudêær
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<5 FDSÐWXOR 461 LQWHJUDÊÆR QXPÌULFD
Fdsðwxor 47
Yroxph
4714 Lqwurgxêær
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4715 H{hfxwdqgr r surjudpd YROXPH
Sdud h{hfxwdu r surjudpd Yroxph=
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4716 Ghvfulêær grv fdpsrv gh hqwudgd
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4717 Ghvfulêær grv erwøhv
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47181 GHVFULÊÆR GDV DÊØHV VREUH R VÖOLGR GH UHYROXÊÆR<:
4718 Ghvfulêær gdv dêøhv vreuh r vöolgr ghuhyroxêær
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4719 Xwlol}dêær gr surjudpd
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