Manual de Contabilidade Angolano Tomo I

7/22/2019 Manual de Contabilidade Angolano Tomo I

1/72

Hfstd Uoronrd

Jdludm co Hfltdinmncdco sokulcf f UKH dlkfmdlf Sfjf NsaombdfEkjdnm.hfj

4


2/72

Hfstd Uoronrd


9

lcnho

LFOX CO HFJYHNF.............................................................. ?4BDHS_YD7 .......................................................................................... ?9YOHNIF. ............................................................................................ 28-BDHS_YD YOHNIF. ................................................................................ 23LFSD CO CINSF. ............................................................................... ;?LFSD CO HYCNSF. .............................................................................. ;2-F_SYFX CFH_JOLSFX HFJOYHNDNX. ........................................................ ;MOSYD.................................................................................................... ;MNRYDLD............................................................................................... ;HAOT_O.................................................................................................. ;SYDLXBOYLHND IDLHYND........................................................................ 1

HDXF UYSNHF7 ........................................................................................................... 1;DYODMNCDCO DLKFMDLD. ................................................................... 45

NLSYFC_F HFLSDINMNCDCO................................................ 44DX CNBOYOLSOX BFYJDX CD HFLSDINMNCDCO............................................. 44HFLXNCOYDOXKOYDNX ................................................................. 49

OQOYHHNF 4 .............................................................................................................. 48FUDSYNJLNF.................................................................. 43LFF O OMOJOLSFX HFLXSNS_SNRFX........................................................ 43DUMNHDF 9 ............................................................................................................. 4?OT_DF B_LCDJOLSDM CD HFLSDINMNCDCO.............................................. 4;

DUMNHDF 8 ............................................................................................................. 41DUMNHDF 3 ............................................................................................................. 4>

NLROLSYNFOIDMDLF .................................................. 94FNLROLSYNF7LFF O HMDXXNBNHDF................................................... 94

DUMNHDF ? ............................................................................................................. 94IDMDLF ........................................................................... 93LFF O HMDXXNBNHDOX....................................................................... 93DUMNHDF 2 ............................................................................................................. 93

DUMNHDF ; ............................................................................................................. 92DUMNHDF 1 ............................................................................................................. 91

DHFLSD ............................................................................ 85LFF,UDYSOX HFLXSY_SNRDX O YOUYOXOLSDF KYBNHD.......................... 85UDYSOX HFLXSNS_SNRDX.......................................................................... 84YOUYOXOLSDF KYBNHD........................................................................ 84CNXUFXNSNRFXCDHFLSD............................................................................. 88

SOFYND CDX HFLSDX ................................................................................................. 8?HMDXXNBNHDFOHDYDHSOYNWDFCDXHFLSDX ......... 82


3/72

Hfstd Uoronrd


8

HMDXXNBNHDF..................................................................................... 82Oxojpmf7 ................................................................................................................... 8;

HDYDHSOYNWDF CO DMK_JDX HFLSDX...................................................... 81JSFCFX CO YOKNXSF HFLSDINMXSNHF.................................................... 34

Hdrdhtornzdf ............................................................................................................ 34JSFCFXCOYOKNXSFHFLSDINMXSNHF ......................... 34JSFCF CNKYBNHF7 .............................................................................. 34

MDLDJOLSFX .................................................................. 33LFF................................................................................................. 33CFH_JOLSFX........................................................................................ 33MNRYFX................................................................................................. 3?OXUHNOX CO MDLDJOLSFX..................................................................... 3;

DUMNHDF 45 .......................................................................................................... 3;NN-HMDXXNBNHDF XOK_LCF D LDS_YOWD CFX JFRNJOLSFX........................ ?5

- Mdldjoltfs co diorturd ......................................................................................... ?5- Mdldjoltfs hfrroltos ............................................................................................. ?5- Mdldjoltfs co ostfrlf ........................................................................................... ?5- Mdldjoltfs co rokumdrnzdf .................................................................................. ?4- Mdldjoltfs co trdlsborlhnd fu co dpurdjoltf co rosumtdcfs .................................. ?4- Mdldjoltfs co olhorrdjoltf fu bohaf .................................................................... ?4- Mdldjoltfs co rodiorturd ...................................................................................... ?4

CNYNFOYDWF ............................................................... ?4OXHYNS_YDF...................................................................................... ?4

DUMNHDF 44 ........................................................................................................... ?3OXSFYLFXLFCNYNF ...................................................................... ?1OXSFYLFX LF YDWF............................................................................. 24

IDMDLHOSOXOIDMDLFX ................................................ 24DUMNHDF 49 ........................................................................................................... 29DUMNHDF 48 ........................................................................................................... 28

XNXSOJDXHFLSDINMXSNHFX........................................... 23XNXSOJDX CO HFLSDX............................................................................. 23XNXSOJDX CO HFFYCOLDF.................................................................... 2?XNXSOJD HMXXNHF................................................................................ 22

OXT_OJDCFXNXSOJDHMXXNHF ..................................... 22OXT_OJDCFXNXSOJDCNYNF-YDWF ............................ 22XNXSOJD HOLSYDMNWDCFY....................................................................... 22

LFYJDMNWDFHFLSDINMXSNHDF UKH ......................... 2;NLSYFC_F .................................................................................... 2;

RDLSDKOLXCDLFYJDMNWDFHFLSDINMXSNHD ......... 21DLFYJDMNWDFHFLSDINMXSNHDOJDLKFMD ............ 2>


4/72

Hfstd Uoronrd


3

FUMDLFKOYDMCOHFLSDINMNCDCO ............................... ;5LFSD UYRND........................................................................................ ;5

Cohrotf l. 19/54 co 42 co Lfvojirf pkh dlkfmdlf .................................................... ;5DMK_JDX LFSDX OJUYNHDX.................................................................... ;4

INIMNFKYDBND....................................................................... ;9


5/72

Hfstd Uoronrd


?

LFOX CO HFJYHNF

D hfltdinmncdco ujd hnlhnd, ojifrd adgd quoj mao hadjo jord thlnhd quo so costnld d

romovdr fs bdhtfs pdtrnjflndns fhfrrncfs oj cotorjnldcd frkdlnzdf ojprosdrndm quor nlcnvncudm

quor hfmohtnvd fu sfhnotrnd, luj cotorjnldcf porfcf tojpfrdm.

Udrd quo so pfssd hfjproolcor ostos boljolfs a lohossncdco co hflaohor cfhujoltdf

quftncndld prfcuzncd lfs jonfs ojprosdrndns, cotorjnldlcf f sou dmhdlho, o oltolcolcf d

sojltnhd hfjorhndm.

Dltornfrjolto f ostucf cd hfltdinmncdco ord prohocncf co ujd cnshnpmnld colfjnldcd Lfos

co Hfjrhnf, hfjrhnf osto oltolcncf hfjf snllnjf co trdlsdhf o lf hfjf f fpfstf

nlcstrnd fu prostdf co sorvnfs.

Rdjfs hfjodr oltf pfr ossds lfos fu rucnjoltfs ossolhndns nltorprotdf co quo trdtd dhfltdinmncdco.

Hortdjolto quo tfcfs ls tnvojfs g hfltdhtf hfj ostd cfhujoltdf sfi vrnds bfrjds co

rohnif, tdmf, bdhturd rohnif, sdcd co hdnxd, hfltd, oth., s quo ld ptnhd cf dcqunrolto dpolds

fmadjfs pdrd f tftdm fu sfjd d pdkdr.

Rdjfs oltf difrcdr dmkuls cfhujoltfs quo so usdj ld krnd ojprosdrndm o quo pfr vozos

dssujoj cosnkldos cspdros.

Bfn roholtojolto cnvumkdcf oj Cnrnf cd Yopimnhd co Dlkfmd, f Cohrotf Urosncolhndm l.

43>/48, co 4 co Futuirf, quo nltrfcuz ds lfvds rokrds co bdhturdf pdrd fs hfltrniunltos quo

rodmnzoj dhtnvncdcos hfjorhndns fu nlcustrndns.

Ds lfvds rokrds co bdhturdf nltrfcuzncds pfr osto roknjo oltrdrf oj vnkfr lf prxnjf cnd 85

co Lfvojirf co 9548, tfrldlcf firnkdtrnd d ojnssf co bdhturd fu cfhujoltf oqunvdmolto pdrd

tfcds ds trdlsjnssos florfsds co iols hfrprofs, fu nlhfrprofs, o pdrd ds prostdos co sorvnfs.

Lf vdjfs cnssohdr osto Cohrotf Urosncolhndm quo cnshnpmnld d lfrjdmnzdf cd bdhturdf, jds

vdjfs difrcdr ds quostos romdhnfldcds quo sf hfjujjolto dhontos pfr tfcfs.

4BDHS_YD7

uj cfhujoltf quo sustoltd ujd trdlsdhf o quo oj torjfs thlnhf mokdns, covor tor uj

hdiodmaf hfj d cosnkldf cd ojprosd quo rohoio f prof fu quo so dssujo hfjf hrocfrd lf

dhtf. D cosnkldf cd ojprosd covor hfltor d colfjnldf sfhndm, d jfrdcd o f l co hfltrniunlto

F hfrpf cd bdhturd covor jolhnfldr ds qudltncdcos volcncds fu tnpf co sorvnfs prostdcfs, d

cosnkldf, f prof ulntrnf, f prof kmfidm o f tftdm cf cfhujoltf.

Covor sor cdtdcd hfj d cdtd cd oltrokd cd jorhdcfrnd fu cd prostdf cf sorvnf o lujordcd

soquolhndm o dludmjolto.

Sdjij covor jolhnfldr f lfjo, jfrdcd o l co hfltrniunlto cf dcqunrolto fu hmnolto. Hdsf

f dcqunrolto sogd pdrtnhumdr, d nlbfrjdf cf l co hfltrniunlto cnspolsvom.

Oj torjfs hfjorhnds o bnldlhonrfs, hflvnr sojpro robornr d cdtd co volhnjoltf cd bdhturd,

pfrquo pfr vozos d duslhnd costd jolf bdz hfj quo fs trniuldns, qudlcf adgd lohossncdco co

dknr hforhnvdjolto hflsncordj f pdkdjoltf dc otorluj.


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Hfstd Uoronrd


2

F cnpmfjd quo prfjumkfu f Njpfstf co Hflsujf lf ospdf torrntfrndm cd Yopimnhd co Dlkfmd

ostdiomoho lf sou drt 4; f sokunlto7

DYSNKF 4;

(Yoqunsntfs cd bdhturdf)

4. Ds bdhturds fu cfhujoltfs oqunvdmoltos, qudnsquor quo sogdj fs jfcomfs dcfptdcfs, covorf hfltor fssokunltos omojoltfs7

d) f lfjo, bnrjd fu colfjnldf sfhndm, d soco fu cfjnhmnf, f ljorf co ncoltnbnhdf bnshdm cfojntolto o cf costnldtrnf fu dcqunrolto, qudlcf mokdmjolto oxnkvom0

i) cnshrnjnldf oxdustnvd cfs iols o/fu sorvnfs prostdcfs, hfj nlcnhdf cds qudltncdcos,profs, vdmfros nmquncfs o coshfltfs fu didtnjoltfs hflhocncfs0

h) ospohnbnhdf cds ojidmdkols, qudlcf pdkds fu cointdcds, ioj hfjf ds qudltncdcos, profs ovdmfros rospohtnvfs0

c) ds tdxds dpmnhvons o f jfltdlto cf njpfstf covncf.

9. Ds bdhturds fu cfhujoltfs oqunvdmoltos sorf lujordcfs pfr dlfs ohfljnhfs, soquolhndmjolto,covolcf hflsorvdr-so ld rospohtnvd frcoj fs sous cupmnhdcfs o ioj dssnj tfcfs fs oxojpmdros cfs quotnvoroj sncf dlumdcfs fu nlutnmnzdcfs, hfj fs dvoridjoltfs nlcnspolsvons ncoltnbnhdf cdquomos quo fssuistnturdj.

8. Xogd qudm bfr f jfcomf dcfptdcf pdrd d bdhturdf, f vdmfr cf njpfstf o d tdxd dpmnhvom covorf ostdrioj mokvons o costdhdcfs cfs cojdns omojoltfs.

Frd, hortdjolto quo tfcfs g hflstdtdrdj quo ujd krdlco pdrto cds bdhturds quo g maos haokfu

s jfs lf hfltj d jdnfr pdrto costos omojoltfs, dposdr co ojntncfs pfr sfhnocdcos o/fu

ojprosds co krdlco cnjolsf.Ostds mdhulds hrndj d sushoptninmncdco co prfvfhdr ovdsf bnshdm o d nlorolto cnbnhumcdco co

olhdnxo co njpfstfs lfs hfbros cf Ostdcf.

9YOHNIF.

uj cfhujoltf quo hfjprfvd f pdkdjoltf cf prof pfr pdrto cf hmnolto fu covocfr cd

bdhturd.

Covor tdjij hfltor, pdrd dmj cds cosnkldos cf bfrlohocfr o hmnolto, f vdmfr quo dquomo

c quntdf o so pfssvom f l cf cfhujoltf d quo c quntdf.

Osto cfhujoltf olhfltrd-so oj cosusf, pomf bdhtf cfs hmnoltos oj prnlhpnf pdkdroj sojprobdhturds hfjpmotds, tfcdvnd d moknsmdf co Dlkfmd lf rospontdlto df Njpfstf co Xomf, njpo d sud

ojnssf, loj quo sogd vnrtudmjolto d bnj co dpurdr f njpfstf co somf covncf oj cotorjnldcf

porfcf tojpfrdm.

8-BDHS_YD YOHNIF.

Cdcd d duslhnd trdcnhnfldm co hrcntf osto f cfhujoltf jdns usdcf o hflkrokd fs cfns dtrs

jolhnfldcfs cfhujoltfs luj s.

Co qudmquor bfrjd oj torjfs mokdns sor lohossrnf quo ostos cfhujoltfs hfltoladj tfcds ds

hdrdhtorstnhds nloroltos bdhturd o dtrs difrcdcfs.


7/72

Hfstd Uoronrd


;

3LFSD CO CINSF.

uj cfhujoltf quo toj hfjf idso co supfrto d bdhturdf co uj ioj fu sorvnf dmaonf

dhtnvncdco lfrjdm cd ojprosd, cosnkldcdjolto f cintf co olhdrkfs co gurfs, cosposds co

trdlspfrto bfrlohncd pfr torhonrfs, oth.

?LFSD CO HYCNSF.

Osto cfhujoltf, bulhnfld oj torjfs co bfrlohocfr hfjf f fpfstf cd bdhturd o lftd co cintf o

toj hfjf gustnbnhdf uj iolobhnf pdrd f hmnolto cohfrrolto co dmkujd cnborold co prof cds

jorhdcfrnds o/fu sorvnfs pdrd jolfs, coshfltfcovncf d ujd covfmuf co jorhdcfrnds fu

cosnstlhnd cf sorvnf roqunsntdcf, oth.

2-F_SYFX CFH_JOLSFX HFJOYHNDNX.F Hcnkf Hfjorhndm oj vnkfr, co 4111, qudso hoj dlfs dltornfr nlcopolclhnd o hfjpfrtd

futrfs cfhujoltfs cosnkldcdjolto oxtrdhtfs co bdhturd, quo dhtudmjolto so olhfltrdj oj

cosusf.

Sdjij d Mon _lnbfrjo sfiro motrds. Mnvrdlds o haoquos, rokumdjoltf f usf co dmkuls futrfs

cfhujoltfs hfjf f prprnf lfjo cnz7

MOSYD

uj jonf co pdkdjoltf, quo f hrocfr pfcor lokfhndr ld Idlhd, dltohnpdlcf dssnj f sou

rohoinjoltf, jocndlto d cocuf co ujd prostdf nlstntunf idlhrnd d ttumf co gurfs. Ufcor

sor robfrjdcd, fu sogd pdkd pdrhndmjolto o dhonto lfvd motrd co vdmfr nlbornfr.

Soj lfjolhmdturd prprnd, cosnkldcdjolto sdquo, quo f dhtf co olvnf co motrd pomf hrocfr,

sdhdcfr0 dhonto quo d dssnldturd cd motrd ld pdrto osquorcd brfltdm pfr pdrto cf dhontdlto fu

sdhdcf, olcfssf quo d dssnldturd cf sdhdcfr ld pdrto trdsonrd cd motrd d bnj co sor coshfltdcd lf

idlhf.

Motrd robfrjdcfrd quo ujd lfvd motrd prfpfstd df sdhdcfr pdrd coshfltf, quo suistntun d

dltornfr, co jolfr vdmfr, hfj futrf volhnjoltf.

Djfrtnzdf f vdmfr cf cnborolhndm oltro d motrd dltornfr o d robfrjdcfrd.

MNRYDLD

uj dhonto lokfhndcf dpolds hfj f Idlhf, losto hdsf f potnhnflrnf cf cnlaonrf dpomncd-so

co suishrntfr o fs trjntos co lokfhndf sf sojomadltos oj juntfs dspohtfs dfs cds motrds.

D mnvrdld, lfrjdmjolto njprossd pomf idlhf quo lokfhond o, tdm hfjf d motrd ost sugontd d

njpfstf co somf.

HAOT_O

uj ttumf co hrcntf sdhdcf fu ojntncf pfr uj hmnolto cf idlhf quo prossupo tor ujd hfltd

co copsntfs frcoj oj nlstntunf co hrcntf quo huird fu sogd supornfr df vdmfr cf haoquo.


8/72

Hfstd Uoronrd


1

Sdm hfjf ds motrds pfcor sor olcfssdcf o f pfrtdcfr, fu sogd f iolobnhnrnf cd njpfrtlhnd

sdhdcd, pfcor movdltdr ld nlstntunf idlhrnd sdhdcd, d jolfs quo hfltolad d cosnkldf oj

hfltd, hdsf quo tor firnkdtfrndjolto co sor copfsntdcf.

Xo bfr ojntncf oj irdlhf, fu sogd soj d nlcnhdf cf iolobnhnrnf, qudmquor possfd f pfcor

jfvnjoltdr, dposdr cf idlhf quo f lokfhond tor co sdior hflhrotdjolto quoj f lokfhnfu

dtrdvs cd ncoltnbnhdf cd possfd quo f movdltfu fu rohoiou fu d hfltd quo iolobnhnfu cd

fpordf.

Ufrquo toj advncf juntfs hdsfs co ojnssf co haoquos soj quo d hfltd sfiro quo ostos bfrdj

ojntncfs ostogd covncdjolto prfvnsnfldcd, lf pds a juntd rolntlhnd ld sud dhontdf, cd quo

dpolds dmkujds possfds bsnhds f utnmnzoj hfj sokurdld.

co mdjoltdr ostd sntudf pfrquo d oxnklhnd co pdkdjoltfs oj hdsa hdusdj krdvos

prfimojds d lvom co obnhnlhnd idlhrnd o tdjij co sokurdld cds possfds bsnhds.

Oj sntudos co rohossf fu hrnso ohfljnhd ostd coshflbndld lf oxhmusnvd cd sfhnocdco

dlkfmdld jds roporhuto-so pfr qudso tfcfs fs pdsos cf Julcf, josjf fs jdns ovfmucfs, dposdrcds poldmncdcos oj quo nlhfrroj ds possfds quo ojntoj haoquos soj hfiorturd.

SYDLXBOYLHND IDLHYND

f jonf jdns sokurf co pdkdjoltf o njpo quo f covocfr tolad hflaohnjoltf cf LNI cf

hrocfr, lf hdsf co pdkdjoltfs ldhnfldns fu NIDL oj quo f LNI prohocncf, lf hdsf co oltncdco

dlkfmdld cds motrds DF o cfs ljorfs 52.

Hfjf ld sntudf cfs haoquos sor lohossrnf quo d hfltd cf frcoldcfr tolad prfvnsf. Oxnsto

uj moquo co sorvnfs dssfhndcf d ostd sntudf co trdlsborlhnd idlhrnd hfjf pfr oxojpmf f hdsf

co dutfrnzdf co cintf cnrohtf hfj vdmfr jxnjf co cintf o futrds ludlhos.

HDXFUYSNHF7

Rdjfs omdifrdr ujd bdhturd, hugf bfrlohocfr HUBHK, hfj soco ld Yud Xfusd Lovos, 1, lf

Audjif, L bnshdm ? 494 53> 581, f hmnolto f Bfrjdlcf, f sorvnf Bfrjdf co nln hndf

Hfltdinmncdco, nlhmunlcf cfhujoltfs co dpfnf, hfj d curdf co 89 afrds df prof kmfidm co 31

555 D`z.

Dloxd-so f Cfh. 4 quo hfltj fs hdjpfs hdrdhtornzdcfros cd bdhturd o quo so protolco quo f

bfrjdlcf bdd f rospohtnvf proolhanjoltf.

F l cd bdhturd covor sor f hflstdlto cd bnhad co prosolds.


9/72

Hfstd Uoronrd


>

Cfh.4

Bdhturd lr.

Oxjf Xr.

Audjif, VVVV co VVVVVVVVV co 9545

Tudlt. Cosnkldf p. ulntdrnf Sftdm

Sftdm kordm

Xf7 VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV

VVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVVV

Njpfstf co Hflsujf

Nlhmucf

Lf Nlhmucf

Lf sugontf

HUBHK Mcd.Yud Xfusd Lovos, 1 Hncdco Idnxd

A_DJIF


10/72

Hfstd Uoronrd


45

;DYODMNCDCO DLKFMDLD.

F qudcrf lfrjdtnvf mokdm dlkfmdlf ost juntf dvdldcf s quo f pds toj uj cbnho juntf

krdlco co nlbrd-ostruturds o co hflaohnjoltfs thlnhfs quo cnbnhumtdj juntf f hujprnjoltf cd

moknsmdf oj vnkfr. Xuisnstoj hflstrdlknjoltfs rodns oj Dlkfmd quo torf co sor umtrdpdssdcfs

pdrd quo f rosumtdcf cd hfltdinmncdco o ds suds hflhmusos bnquoj juntf prxnjfs cd rodmncdco.

Oxnsto dssnj uj vdstf moquo co fpordos hfjorhndns njpfssvons co sor hfjprfvdcds

cfhujoltdmjolto sfi pold cd ojprosd pdrdmnsdr.

Luj pds oj quo ld jdnfr pdrto cfs iols d fbortd nlbornfr prfhurd o oj quo fs hnrhuntfs co

hfjorhndmnzdf sf fpdhfs, advolcf juntds iols volcd bfrd cd dmdcd mokdm, fu pfrquo oltrdrdj

pfr vnds co osquojds fu pfrquo sdrdj cd dbohtdf pdrd quo bfrdj njpfrtdcfs, surko f boljolf

cd ohflfjnd pdrdmomd fu hdlcflkd oj quo f sugontf dhtnvf cd trdlsdhf, f bfrlohocfr protolco

fjntnr ds volcds o f hfjprdcfr solcf fu lf iolobnhnrnf dhontd.

Dqun hadjd-so Jorhdcf nlbfrjdmo snllnjf cf cosolrdsquo nldtf cfs dlkfmdlfs. Dssnj, fsprfcutfs dcqunrncfs lfs jorhdcfs lf pfssuoj, ld sud jdnfrnd cfhujoltf co supfrto cd hfjprd.

Futrfssnj dquomos iols oshdssfs o quo so lf hflsokuoj olhfltrdr lds mfgds quo fs covorndj

hfjorhndmnzdr pfr rupturd pfltudm co stfh`s fu pomf dprfvontdjoltf bnldlhonrf quo d sud oshdssoz

prfpfrhnfld. Futrfs a quo sf suistdlhndmjolto jdns idrdtfs bfrd cds mfgds trdcnhnfldns. O futrfs

oj quo d hfr cd pomo fu d hdpdhncdco co drkujoltdf cf dcqunrolto ost romdhnfldcd hfj f prof

oxnkncf.

Xo lf a cfhujoltf, oj prnlhpnf lf pfcor advor dqunsnf fu pdkdjoltf o, hfjf vdn

sfirovnvor d ojprosd fu ojprosrnf quo lohossntd co obohtudr tdns trdlsdhos6

Frd, tor co omdifrdr cfhujoltfs nltorlfs oj quo f hfjprdcfr, possfd supfstdjolto nclod,

proolhad f prof quo pdkfu pomd trdlsdhf.Ostd dtntuco toj dmkuls rnshfs, jds quo torf co sor dldmnsdcfs hfj f cohursf cf tojpf o d

ospdfs toltdr dmodtfrndjolto hflstdtdr so fs profs nlshrntfs sf fu lf fs obohtnvdjolto pdkfs.

dtrdvs cf trdtdjoltf cossd cfhujoltdf nltorld, trdlsbfrjdcd oj nclod pomf hfltrfmf co

hfjprds njpmojoltdcf quo sorf romovdcfs fs bdhtfs pdtrnjflndns fhfrrncfs lf porfcf.

Ostos hflstrdlknjoltfs sf vnstfspomds sfhnocdcos co ducntfrnd nltorldhnfldns hfj krdlcos

rosorvds o prfpnhndj dfs rovnsfros lfs sous romdtrnfs d nlshrnf co lbdsos quo jdns lf sf quo

krdlcos cvncds dhorhd cd portnllhnd cfs cfhujoltfs o vdmfros lomos nlshrntfs.

Ufr vozos sukoroj dt d sud rotnrdcd cfs hustfs cd ojprosd. Osquoholcf f bdhtf co quo soj d

sud fhfrrlhnd d ojprosd ostdrnd pdrdmnsdcd.


11/72

Hfstd Uoronrd


44

NLSYFC_F HFLSDINMNCDCO

HFLSDINMNCDCO

FYDJOLSDM

HFLSDINMNCDCO

DLDMSNHD

HFLSDINMNCDCO

KOYDM

Fs snstojdshfltdinmstnhfs cnzojrospontf d ................

...Sfcfs fsrospflsvons o dcjnlnstrdf.....

...Sfcfs fsrospflsvons.....

...s dcjnlnstrdos o dttumf co nlbfrjdf

Df possfdm

Dfs prfprnotrnfs

D tosfurdrnd

FIGOHSNRFX 7

Jfltdlto o frnkoj cf rosumtdcf

Gustozd cds cohnsos

Ufsnos pordlto torhonrfs

Ovfmuf cf pdtrnjlnf

DX CNBOYOLSOX BFYJDX CD HFLSDINMNCDCOD HFLSDINMNCDCO LDX X_DX CNROYXDX BFYJDX, UOYJNSO DF KOXSFY7

Hflaohor f jfltdlto o d frnkoj cfs rosumtdcfs, pdssdcfs o buturfs.

Rornbnhdr d gustozd cds cohnsos tfjdcds fu d tfjdr ( co bdhtf uj nlstrujoltf cokostf o provnsf).

Hflaohor d pfsnf cd ojprosd pordlto tfcfs fs torhonrfs, nstf , hflaohor sojpro ojosjf dltohnpdcdjolto d quoj quo d ojprosd covo cnlaonrf o quoj maf covo domd.

Hfltrfmdr d ovfmuf pdtrnjflndm cd ojprosd.D HFLSDINMNCDCO KOYDM, UOYJNSO, OJ YOMDF DF HFLG_LSF CD OJUYOXD7

Hflstdtdr fs olhdrkfs o fs prfvontfs pfr ldturozd, nstf , fs bmuxfs co hflsujf oprfcuf.

Bdzor surknr fs rosumtdcfs co uj cdcf porfcf, nstf , d vdrndf pdtrnjflndm covncd dhtnvncdco cd ojprosd.

Bdzor pornfcnhdjolto f pfltf co sntudf cfs iols o cds cvncds cd ojprosd, nstf ,nlcnhdr o qudltnbnhdr d sntudf pdtrnjflndm.

D HFLSDINMNCDCO KOYDMroknstd fs bmuxfs oxtorlfs.


12/72

Hfstd Uoronrd


49

D HFLSDINMNCDCO DLDMSNHDtoj hfjf figohtnvf nlcnhdr fs hustfs pfr holtrf co dhtnvncdco, pfr sohtfr fudhtnvncdco, pfr prfcutf fu pfr jorhdcf. d hfltdinmncdco cf pdssdcf / prosolto. Yoknstd fs bmuxfs nltorlfso coshrovo f prfhossf co trdlsbfrjdf cfs iols o sorvnfs cosco d sud oltrdcd dt sud sdcd cdojprosd.

D HFLSDINMNCDCO FYDJOLSDMF_ UYORNXNFLDM, hflsnsto ld frkdlnzdf o qudmnbnhdf cds provnsosobohtudcds pomfs holtrfs co rospflsdinmncdco, nstf , pomfs cnboroltos cnrohtfros co sorvnf cd ojprosd, dpdrtnr co cotorjnldcfs figohtnvfs. F hflgultf costds provnsos, copfns co dkrupdcfs o hffrcoldcfs dflvom cd ojprosd, porjnto d omdifrdf cfs cnvorsfs frdjoltfs (volcds, dprfvnsnfldjoltfs, tosfurdrnd,oth.) O f cf frdjoltf kordm.

D oxpmfrdf cd hfltdinmncdco dldmtnhd porjnto dldmnsdr fs rosumtdcfs o ospohnbnhdr ds frnkols cf rosumtdcfkmfidm quo d hfltdinmncdco kordm nlcnhd.

Ds hfjpdrdos oltro fs vdmfros nlcnhdcfs ld hfltdinmncdco frdjoltdm o fs cd hfltdinmncdco dldmtnhdporjntoj dldmnsdr fs cosvnfs oltro ds provnsos o ds rodmnzdos.

_jd cds bulos cf sorvnf co hfltrfmf frdjoltdm, oltro juntds futrds, hflsnsto oj dldmnsdr, hfj o pdrdfs rospflsvons, fs cosvnfs, utnmnzdlcf ds nlbfrjdos hfltncds lfs cnboroltos snstojds hfltdinmstnhfs.

F HFLSDINMNXSDhmdssnbnhd o roknstd ds nlbfrjdos qudltnbnhdcds f sou pdpom dpdroltojolto pdssnvf.Ost vnlhumdcf d uj rnkfrfsf bfrjdmnsjf. Ost hflcoldcf d ujd prohnsf disfmutd co vdmfros. omo fkudrcnf cd mon oxtornfr roprosoltdcf pomf U.K.H., o cds mons nltorlds, roprosoltdcds pomfs rokumdjoltfs olfrjds. F hfltdinmnstd njpdrhndm o covornd sor nlcopolcolto, lf soltncf gurcnhf cf torjf.

F KOXSFYoxpmfrd o nltorprotd ds nlbfrjdos qudltnbnhdcds quo f hfltdinmnstd mao trdlsjnto. Covo, f jdnsrdpncdjolto pfssvom, trdidmadr ossds nlbfrjdos d bnj co duxnmndr fs rospflsvons pomd ojprosd d cnvncnrds dhos hfrrohtds o ds jfcnbnhdos lfs figohtnvfs fu lf frdjoltf. Udrd omo, sf jdns njpfrtdlto drdpncoz o d qudmncdco cd nlbfrjdf cf quo d prohnsf cfs vdmfros. Dmj cnssf broquolto f kostfr quojpo oj oxohuf fs rokumdjoltfs o lfrjds nltorlds o omdifrd ds ospohnbnhdos lohossrnds pdrd d

cobnlnf cfs torjfs prprnfs cd ojprosd.

F D_CNSFYvornbnhd d hforlhnd o d hfrrohtd dpmnhdf cfs rokumdjoltfs, quor nltorlfs quor oxtorlfs,cobnlncfs pomd mon fu pomfs kostfros, lf soltncf djpmf cf torjf. Ufr futrf mdcf, hortnbnhd-so cd qudmncdco ocf snklnbnhdcf cds nlbfrjdos bfrlohncds pomfs cnboroltos sorvnfs o ulncdcos cd ojprosd. F ducntfr covoostdr cnrohtdjolto oj mnkdf hfj d dcjnlnstrdf. Omo cnspo co uj djpmf pfcor co nlvostnkdf o d sudnlcopolclhnd covo porjntnr-mao prfpfr jmtnpmds robfrjds oj tfcfs fs cfjlnfs.

HFLXNCOYDOXKOYDNX

Ds ojprosds, hmumds idso cd dhtnvncdco ohfljnhd, sf vumkdrjolto oltolcncds hfjf hflgultfs

frkdlnzdcfs co jonfs jdtorndns o aujdlfs, vnrdcds pdrd d prfcuf co iols o sorvnfs.Hflstntucds soj afrnzflto tojpfrdm cobnlncf, tj hfltucf sojomadld cds cojdns frkdlnzdos, ujhnhmf co vncd, mnjntdcf, f qudm, pfco sor cnvncncf lds trs bdsos sokunltos7

- NLXSNS_HNFLDM, oj quo so cohnco cd sud hrndf, dtrdvs cd fitolf o hfjinldf cfsrohursfs lohossrnfs pdrd d sud oltrdcd oj bulhnfldjoltf.

- B_LHNFLDJOLSF, fu oxohuf, ld qudm so cosolvfmvo tfcf f prfhossf co trdlsbfrjdf, fusogd, f cd prfcuf co iols o sorvnfs, hfj vnstd fitolf co hortfs rosumtdcfs.

- MNT_NCDF, ld qudm so prfhoco oxtnlf cd ojprosd, sojpro prohocncd cd fpordf cocnssfmuf.

Xolcf d bdso co oxohuf d co jdns mflkd curdf, o tolcf oj hfltd d lohossncdco co fitolf conlbfrjdos rokumdros sfiro f dlcdjoltf cf lokhnf, afuvo lohossncdco co d cnvncnr oj nltorvdmfs co


13/72

Hfstd Uoronrd


48

tojpf, lf bnj cfs qudns so dpurdj fs rosumtdcfs, so omdifrd f idmdlf, so cnshuto d dhtudf cd cnrohf, sodprfvdj ds hfltds. D hdcd uj cossos porfcfs hfnlhncoltos hfj fs dlfs hnvns, cosnkld-so pfr porfcfdcjnlnstrdtnvf.

D pdrto cd kostf hfrrospflcolto d hdcd porfcf dcjnlnstrdtnvf, colfjnld-so oxorhhnf ohfljnhf.

UOYFCF DCJNLNXSYDSNRF : OQOYHHNF OHFLJNHF

DHSNRNCDCOX OHFLJNHDX NLSOYNFY /OQSOYNFY

Ostds romdos trdcuzoj-so pfr bmuxfs co iols o sorvnfs, dfs qudns hfrrospflcoj sojpro bmuxfsjflotrnfs co soltncf nlvorsf.

Srs ptnhds cnstnltds pfcoj sor ovncolhndcds7

- D prnjonrd ptnhd d bnldlhonrd o cnz rospontf df olcnvncdjoltf cd ojprosd pordlto f oxtornfr.Ost cnrohtdjolto romdhnfldcd hfj d rojulordf cfs bdhtfros o cfs iols o sorvnfsvolcncfs. Lostd ptnhd pfcojfs cnstnlkunr7 ds cosposds, quo hfrrospflcoj rojulordfcfs bdhtfros prfcutnvfs o ds rohontds, quo hfrrospflcoj rojulordf cds volcds

obohtudcds o/fu cfs sorvnfs prostdcfs. Oj sujd, cosposds o rohontds, cnzoj rospontf d bdhtfsquo frnknldlcf, ds prnjonrds firnkdos d pdkdr o ds sokulcds cnrontfs d rohoior, nrfprfvfhdr, rospohtnvdjolto, sdcds o oltrdcds co vdmfros jflotrnfs pdrd d ojprosd.

- D sokulcd ptnhd d ohfljnhd fu prfcutnvd, o dlcd mnkdcd trdlsbfrjdf o nlhfrpfrdfcfs cnvorsfs jdtorndns, jf-co-fird, dt so dtnlknr f prfcutf bnldm. Fs vdmfros nlhfrpfrdcfs okdstfs ld prfcuf cosnkldj-so hustfs. Ufr sud voz, fs prfcutfs dhdidcfs co bdirnhdr o dptfspdrd d volcd cosnkldj-so prfvontfs. Oj sltoso, d ojprosd df hflsujnr iols o sorvnfs tojhustfs0 df prfcuzn-mfs, toj prfvontfs.

- Ufr mtnjf, d torhonrd ptnhd d co tosfurdrnd (fu co hdnxd) o hfrrospflco s oltrdcds o sdcdsjflotrnds cd ojprosd. Lostd ptnhd, pfcojfs cnstnlkunr fs rohoinjoltfs, quo hfrrospflcoj

oltrdcd co vdmfros jflotrnfs pdrd d ojprosd, o fs pdkdjoltfs, quo cnzoj rospontf ssdcds co vdmfros jflotrnfs.

OQOYHHNF4

D ojprosd y dcqunrnu, oj ?/44/9548 45 tfl. co horodm df prof co ?555D`z/tfl, pdrd prfhocor sud jfdkoj. d cnvncd rosumtdlto costd dqunsnf sornd pdkd oj 4?/49/9548. Curdlto f js coLfvojirf obohtufu d jfdkoj co dpolds 9 tfl., solcf d bdrnlad rosumtdlto costd jfdkoj(4,?55`k) volcncd d 45D`z/`k, oj 8/4/9543 rohoiolcf-so f vdmfr costd volcd oj 45/4/9543.

NLCNHDY FX BM_QFX OQNXSOLSOX

YOXFM_F7

?/44/95]8 _JD COXUOXDCO ?5.555D`z

4?/49/9548 F YOXUOHSNRF UDKDJOLSF

44/9548 FX H_XSFX(OJ HOYODM) BFYDJ CO 45.555D`z

44/9548 XOLCF FX UYFRONSFXCO 4?.555D`z

8/4/9543ROYNBNHF_-XO D YOHONSDCO 4?.555D`z45/4/9543 F YOXUOHSNRF YOHOINJOLSFCO 4?.555D`z


14/72

Hfstd Uoronrd


43

LFF7

Hfjprds + Cosposd cohfjprds : Hustf cds jorhdcfrnds hfjprdcds

Hustf cdsjorhdcfrndshfjprdcds

+ Xtfh` nlnhndm - Xtfh` bnldm :

Hustf cdsjorhdcfrnds

volcncds

Rolcds - Hustf cds jorhdcfrndsvolcncds

: Muhrf irutf sfiro ds volcds fuJdrkoj Irutd

Jdrkoj irutd - Cosposds covolcd

: Muhrf hfjorhndm fu JdrkojMnquncd

Jdrkoj mnquncd - Cosposdsdcjnlnstrdtnvds o

bnldlhonrds

: Muhrf mnquncf dltos conjpfstfs

Muhrf mnquncd dltosco njpfstfs -

Njpfstf sfiro fs muhrfs : Muhrf mnquncf cfoxorhhnf

FUDSYNJLNF

LFF O OMOJOLSFX HFLXSNS_SNRFX

Sfcd d ulncdco ohfljnhd pdrd oxorhor d sud dhtnvncdco, lohossntd co uj hortf hflgultf co iols fuvdmfros, fu sogd, co jqunlds, ocnbhnfs, jorhdcfrnds, cnlaonrf, borrdjoltds o futrfs. Cnkdjfs quo dfoxorhhnf co qudmquor dhtnvncdco ostf sojpro dssfhndcfs vdmfros quo sf portold co dmkuj. Cf pfltf covnstd gurcnhf, fs vdmfros utnmnzdcfs pfr hdcd ulncdco ohfljnhd sf co sud portold dnlcd quo,lfrjdmjolto, fs sous cnrontfs lf nlhncdj sfiro d kmfidmncdco cossos vdmfros.

F hflgultf co vdmfros utnmnzdcfs pomd ulncdco ohfljnhd lf oxorhhnf cd sud dhtnvncdco hflstntun fpdtrnjlnf. Hfltucf, loj s fs ocnbhnfs, lujorrnf o oqunpdjoltf utnmnzdcfs hflstntuoj pdtrnjlnf. Dojprosd (fu ulncdco) lf cosolvfmvnjoltf cd sud dhtnvncdco ostdiomoho romdos quo frnknldrf ujhflgultf co cnrontfs o co firnkdos. Dssnj dpdrohorf cvncds d rohoior (hrcntfs cd ojprosd fu cintfsco torhonrfs) quo roprosoltdj vdmfros portolholtos ojprosd0 o, cvncds d pdkdr (cintfs cd ojprosd fuhrcntfs co torhonrfs) quo roprosoltdj vdmfros portolholtos d torhonrfs o quo d ojprosd so firnkd d pdkdr.Sdltf ds cvncds d rohoior hfjf ds cvncds d pdkdr, sf hflsncordcds vdmfros nltokrdltos cf pdtrnjlnf.

Ufcojfs cosnkldr pfr pdtrnjlnf, f hflgultf co vdmfros sugontf d ujd kostf o dbohtfs d uj cotorjnldcfbnj. 4F pdtrnjlnf co uj hfjorhndlto, f hflgultf co vdmfros utnmnzdcfs pfr osso hfjorhndlto ld sud

dhtnvncdco hfjorhndm. Hfltucf, fs vdmfros portolholtos d osso hfjorhndlto jds lf dbohtfs dquomd

4Urfb. Kfldmvos cd Xnmvd Hfltdinmncdco Kordm, Rfm. 4.


15/72

Hfstd Uoronrd


4?

dhtnvncdco (ox. fs utolsmnfs cfjstnhfs) lf covojsor hflsncordcfs sou pdtrnjlnf hfjorhndm. Xorf soupdtrnjlnf, lf hfjf hfjorhndlto, jds snj hfjf possfd gurcnhd (prnvdcf) quo .

Hdcd hfjpflolto co uj cdcf pdtrnjlnf (ox7 ds jorhdcfrnds, uj ocnbhnf, ujd vndturd, oth.), colfjnld-soco omojoltf pdtrnjflndm.

Hfjf f pdtrnjlnf uj hflgultf co omojoltfs aotorfklofs, oxnsto, d lohossncdco co trdlsbfrjdr furobornr ossos omojoltfs lujd josjd ulncdco. dssnj quo tfcfs omos vj roborncfs d D`z/_XC. Sj , pfns,uj hdrhtor pohulnrnf vnstf tfcfs soroj sushoptvons co roprosoltdf jflotrnd. Xf vdmfros.

Lf pdtrnjlnf pfcojfs cnstnlkunr cuds hmdssos co omojoltfs pdtrnjflndns cnstnltfs7 pfr uj mdcf, fsomojoltfs quo roprosoltdj dqunmf quo so pfssun fu so toj d rohoior0 pfr futrf mdcf, dquomos quoroprosoltdj dqunmf quo so toj d pdkdr.

prnjonrd hmdsso, fu sogd, df hflgultf cfs vdmfros quo so pfssun o so toj d rohoior, cosnkld-so pfrDHSNRF0 sokulcd hmdsso, fu sogd, df hflgultf co vdmfros d pdkdr, cosnkld-so UDXXNRF.

DUMNHDF9

Udtrnjlnf co

DHSNRF

Lujorrnf (cnlaonrf) ......................................... 95 555D`z

Ocnbhnf ......................................... 915 555D`z

Rndturd ......................................... 495 555D`z

Cvncds d rohoior ......................................... 15 555D`z

?55 555D`z

UDXXNRF

Cvncds d pdkdr (bfrlohocfros) ......................... 85 555D`z

Ojprstnjf idlhrnf ......................... ;5 555D`z

455 555D`z

Luj pdtrnjlnf a d hflsncordr cfns dspohtfs cnstnltfs7

- D sud hfjpfsnf

- F sou vdmfr

Tudltf hfjpfsnf, f pdtrnjlnf olkmfid uj hflgultf co omojoltfs aotorfklofs (omojoltfspdtrnjflndns) hfj uj cotorjnldcf vdmfr, hfjf sogdj ds jorhdcfrnds , lujorrnf, ocnbhnfs, oth. D


16/72

Hfstd Uoronrd


42

hfjpfsnf cf pdtrnjlnf cnz rospontf ldturozd cfs omojoltfs pdtrnjflndns o sud oxtolsf, fu sogd, prfpfrf oj quo omos so olhfltrdj. D hfjpfsnf co pdtrnjlnfs sor tf cnstnltd qudltf7

- fs omojoltfs co hdcd uj bfroj cnboroltos0

- tnvoroj fs josjfs omojoltfs jds hfj oxtolsf (vdmfr) cnborolto0- tnvoroj omojoltfs o sou vdmfr cnboroltos.

Oltolco-so pfr vdmfr cf pdtrnjlnfd qudltnd quo sornd prohnsf cdr pdrd fitor, nstf , pdrd rohoior ojtrfhd tfcf f dhtnvf, bnhdlcf df josjf tojpf hfj f olhdrkf co pdkdr tfcf f pdssnvf.

Xolcf f dhtnvf uj hflgultf co vdmfros pfsntnvfs o f pdssnvf uj hflgultf co vdmfros lokdtnvfs, f vdmfr cfpdtrnjlnf hfrrospflco sfjd dmkirnhd cds cuds hmdssos co omojoltfs.

Oj romdf df oxojpmf dltornfr, tordjfs7

Dhtnvf ................................................. ?55 jnm D`z

Udssnvf ................................................. - 455 jnm D`z

Rdmfr cf pdtrnjlnf co .................................. 355 jnm D`z

D oxprossf lujrnhd cf vdmfr pdtrnjlnf, hadjd-so Xntudf Mquncd, Hdpntdm Urprnf, fu UdtrnjlnfMquncf. Xorf oltf7

Dhtnvf......................................................... ?55 jnm D`z

Udssnvf........................................................ 455 jnm D`z

Xntudf Mquncd.......................................... 355 jnm D`z

F UKH, dcfptd d colfjnldf co hdpntdm prprnf (H.U.)cdcd pomd cnborold oltro f dhtnvf (D)o f pdssnvf(U)o vnstds quo bfrdj ds lfos costos mtnjfs, bdhnmjolto so coproolco quo omd roprosoltd f hflgultf covdmfros quo portolhoj obohtnvdjolto df prfprnotrnf cd ojprosd, fu sogd, roprosoltd fs cnrontfs costomtnjf sfiro ds prfprnocdcos cd josjd. Oj torjfs jflotrnfs, d sntudf mquncd fu hdpntdm prprnf couj cdcf jfjoltf, roprosoltd f vdmfr quo f prfprnotrnf cd ojprosd tornd cnrontf d rohoior so hossdsso dsud dhtnvncdco, mnquncdlcf f pdtrnjlnf (cf pfltf co vnstd hfltdinmstnhf), losso jfjoltf.

Srs hdsfs pfcoj fhfrror oj cdcd sntudf pdtrnjflndm7

F dhtnvf supornfr df pdssnvf, advolcf uj oxhossf co vdmfros sfiro fs pdssnvfs. Losto hdsf f hdpntdmprprnf cnz-so DHSNRF. f jdns broquolto o roprosoltd f hdpntdm prprnf. Osquojdtnhdjolto7

D < U H.U. Dhtnvf0 fu sogd D: U + H.U. Dhtnvf ( vor oxojpmf dltornfr )

F dhtnvf o f pdssnvf sf nkudns, lf advolcf, losto hdsf Hdpntdm prprnf, fu sogd, omo lumf7

D : U H.U. Lumf0 fu sogd, D : U

Ufr mtnjf, f dhtnvf pfco sor nlbornfr df pdssnvf. Losto hdsf oxnsto uj oxhossf co vdmfros pdssnvfs sfiro fsdhtnvfs (covo-so jdns cf quo so pfssun o so toj d rohoior). Mfkf, d sntudf mquncd cnz-so Udssnvd o hflsncordcd lokdtnvd.

D = U H.U. Udssnvf0 fu sogd, D + H.U. Udssnvf : U fu7 D : UH.U. Udssnvf

F pdtrnjlnf co qudmquor ulncdco ohfljnhd olhfltrd-so lohossdrndjolto lujd cds trs sntudoshntdcds. Co tfcds omds f 9. hdsf f co jdns cnbhnm fhfrrlhnd, vnstf s oxhophnfldmjolto hfnlhncnroj fs

vdmfros co djids ds ruirnhds.


17/72

Hfstd Uoronrd


4;

OT_DF B_LCDJOLSDM CD HFLSDINMNCDCO

Hflsncorojfs d sokunlto trdlsdhf7 dqunsnf co ujd vndturd 955 555D`z. Ostd fpordf covo soroshrnturdcd lfs roknstfs hfltdinmstnhfs cf hfjprdcfr pfr dquomo vdmfr. Ufco d vndturd oj quostf tor sncf

dvdmndcd pfr futrf vdmfr, pfcoj tor fborohncf df hfjprdcfr lf cnd cd hfjprd uj vdmfr supornfr d 955555D`z. Sucf nstf, cf pfltf co vnstd hfltdinmstnhf lf toj nltorosso, vnstf oxnstnr ld hfltdinmncdco ujprnlhnpnf isnhf quo cotorjnld f sou roknstf pomf prof co dqunsnf.

Tudlcf f hfjprdcfr dcqunrnu d vndturd, fitovo d prfprnocdco cd josjd. D trfhd (hfjprd o volcd)njpmnhfu d trdlsborlhnd cd prfprnocdco cd hfnsd trdlsdhhnfldcd. D ostd prfprnocdco dtrniucf ujhortf vdmfr, lfrjdmjolto oxprossf oj oshucfs, sfiro f qudm nlhncoj cnrontfs cf josjf vdmfr. Ufco cnzor-so quo f vdmfr co ujd prfprnocdco nkudm df vdmfr cfs cnrontfs quo toj f sou prfprnotrnf.Osquojdtnhdjolto7

Rdmfr cds prfprnocdcos : Rdmfr cfs cnrontfs sfiro ostds prfprnocdcos

Xo ujd ojprosd prfprnocdco co ujd s possfd, oltf fs cnrontfs sfiro ds prfprnocdcos cd ojprosd

hfnlhncoj hfj fs cf prprnf prfprnotrnf. Hflsncorojfs quo, lf lfssf oxojpmf, f hfjprdcfr pdkdnltokrdmjolto, hfj vdmfros pdtrnjflndns prprnfs, d vndturd. Sorojfs oltf7

Rdmfr cd vndturd (prfprnocdco) : Rdmfr cfs cnrontfs cf prfprnotrnf

(955 555 D`z ) ( 955 555 D`z )

Hfjf d vndturd uj vdmfr dhtnvf, sor7

DHSNRF : HDUNSDM UYUYNF (H. U. Dhtnvf) Losto oxojpmf f pdssnvf lumf.

Jds hflsncorojfs dkfrd quo f hfjprdcfr hfltrdn uj ojprstnjf co 15 555 D`z pdrd dqunsnf cdvndturd. Losto hdsf sor7

Rdmfr cd vndturd : Rdmfr cfs cnrontfs cfs torhonrfs + Rdmfr cfs cnrontfs cf prfprnotrnf955 555 D`z : 15 555D`z + 495 555 D`z

Hfjf fs cnrontfs co torhonrfs roprosoltdj cvncds d pdkdr, nstf , vdmfros pdssnvfs, torojfs7

Rdmfr cd vndturd : Cnrontfs co torhonrfs s/ d vndturd + Cnrontfs cf Urfprnt. s/ d vndturd

DHSNRF : UDXXNRF + HDU. UYUYNF

F Dhtnvf pfco cosnkldr-so pfr Hdpntdm Sftdm fu Bnldlhonrf, fu sogd, f jfltdlto co vdmfros utnmnzdcfs pomdojprosd lf cosojpolaf cd sud dhtnvncdco.

F Udssnvf f Hdpntdm Dmaonf, fu sogd, f hflgultf co vdmfros utnmnzdcfs pomd ojprosd jds quo lf sf co sudportold. Xf fs vdmfros sfiro quo nlhncoj cnrontfs co torhonrfs.

F Hdpntdm Urprnf, roprosoltd f jfltdlto co rohursfs pfstfs cnspfsnf cd ojprosd pomfs sousprfprnotrnfs. Yoprosoltd vdmfros sfiro fs qudns nlhncoj cnrontfs cf prfprnotrnf.

Hfjf so sdio, covncf df usf, ds vndturds ostf sugontds d quoirds co vdmfr. Njdknlo-so oltf quo d roborncdvndturd, cdcf f sou coskdsto, sfbrou ujd rocuf co vdmfr co pfr oxojpmf 35 jnm D`z.

Dps osto bdhtf, torojfs7

Rdmfr dhtudm + Tuoird Rornbnhdcd : Rdmfr cfs cnrontfs + Rdmfr cfs cnrontfs cf

cd vndturd co torhonrfs cf prfprnotrnf

425 555 D`z + 35 555 D`z : 15 555 D`z + 495 555 D`z


18/72

Hfstd Uoronrd


41

Frd sdio-so quo d quoird fhfrrncd hflstntun uj proguzf fu porcd, fu dnlcd o quo f josjf, ujdsntudf mquncd pdssnvd ( lokdtnvd ).

Rnr oltf7

Rdmfr dhtudm + Tuoird vornbnhdcd : Cnrontfs co torhonrfs + Cnrontfs cf prfprnotrnf

cd vndturd s/ d vndturd s/ d vndturd

DHSNRF + X. M. UDXXNRD : UDXXNRF + X. M. DHSNRD

Ostd oxprossf hfrrospflco Oqudf Bulcdjoltdm cd Hfltdinmncdco, quo tojfs vnlcf d ostucdr o quosor, oltf7

DHSNRF + H.U. UDXXNRF : UDXXNRF + H.U. DHSNRF

fu dnlcdDHSNRF : UDXXNRF + HDUNSDM UYUYNF DHSNRF

- HDUNSDM UYUYNF UDXXNRF

Ostd oqudf hflstntun f horlo co tfcf f trdidmaf hfltdinmstnhf idsodlcf-so lomd f prnlhpnf cds pdrtncdscfirdcds quo dcndlto ostucdrojfs.

DUMNHDF8

Udtrnjlnf co W

Dhtnvf 4 255jnm D`z

Udssnvf 355jnm D`z

Hfj idso lostos vdmfros so cotorjnld quo7

Xntudf mquncd : Dhtnvf - Udssnvf : 4 955 jnm D`z

D oqudf vornbnhd-so vnstf7

Dhtnvf (4 255 jnm D`z ) : Udssnvf ( 355 jnm D`z ) + X. Mq. Dhtnvd ( 4 955 jnm D`z)

Rnjfs dtrs quo f Dhtnvf roprosoltd f hdpntdm tftdm fu bnldlhonrf, f pdssnvf f hdpntdm dmaonf o d sntudfmquncd f hdpntdm prprnf. Cnrojfs, lf oxojpmf hntdcf quo W cnspo ld sud dhtnvncdco co rohursfs lf vdmfrco 4 255 jnm D`z, fs qudns bfrdj fitncfs cd sokunlto bfrjd7 355 jnm D`z co torhonrfs pfr jonf co hrcntfs o

4 955 jnm D`z cf prprnf.Nstf pfssninmntd-lfs ujd futrd robmoxf. Co uj mdcf, f Dhtnvf ( o hdpntdm prprnf pdssnvf ) roprosoltd dsdpmnhdos cdcds dfs hdpntdns. Ufr futrf mdcf f Udssnvf o f Hdpntdm prprnf Dhtnvf, ds frnkols cossos josjfshdpntdns. Oj sltoso7f prnjonrf jojirf cd oqudf bulcdjoltdm roprosoltd ds dpmnhdos co hdpntdns,olqudltf quo f sokulcf jojirf roprosoltd d sud frnkoj. F Udssnvf roprosoltd ujd frnkoj dmaond, fusogd, hdpntdns utnmnzdcfs pomd ojprosd jds prfprnocdco co torhonrfs F. H. U. Dhtnvf roprosoltd ujd frnkojprprnd.

Fs bdhtfs pdtrnjflndns, dmtordlcf f pdtrnjlnf, dbohtdj lohossdrndjolto fs omojoltfs cd oqudfbulcdjoltdm. Hfltucf, lf pfcoj dmtordr d nkudmcdco cd roborncd oqudf. Tudmquor quo sogd f bdhtfpdtrnjflndm, d nkudmcdco jdltj-so sojpro, pfrqudltf pdrd hdcd dpmnhdf co bulcfs, tor quo advor d

hfrrospflcolto frnkoj.


19/72

Hfstd Uoronrd


4>

Rogdjfs, pfr jonf co uj oxojpmf, d bfrjd hfjf so vornbnhd, pfr uj mdcf d dmtordf cfs omojoltfspdtrnjflndns, o pfr futrf, d jdlutolf cd nkudmcdco roborncd.

DUMNHDF3

Xupfladjfs quo f hfjorhndlto @ nlnhnd d sud dhtnvncdco, hfj uj hdpntdm co 4 555 jnm D`z (roprosoltdcf oj cnlaonrf ), cocnhdlcf-so hfjorhndmnzdf co prfcutfs omohtrlnhfs.

Fs vdmfros nlnhndns sorndj roprosoltdcfs pfr7

DHSNRF HDUNSDM UYUYNF

Hdnxd 4 555 555D`z Hdpntdm 4 555 555D`z

Dps ostdr hflstntucf obohtufu ds sokunltos fpordos7

4) Hfjprd co jfinmnrnf pdrd jfltdkoj cf ostdiomohnjoltf7 455 jnm D`z.

Ostd fpordf vdn frnknldr7

- sdcd co hdnxd cf vdmfr cd dqunsnf ( 455 jnm D`z )

- hrndf co uj lfvf vdmfr dhtnvf - jfinmnrnf cnvorsf, quo roprosoltd uj omojoltf oj quo bfn dpmnhdcfhdpntdm

9) Hfjprd d hrcntf co 45 jqunlds hdmhumdcfrds df prof ulntrnf co 2 jnm D`z,ujd cds qudns bnhdr dfsorvnf cd ojprosd.

Xorf jfvnjoltdcds7

- jorhdcfrnds, pomd oltrdcd co > jqunlds hdmhumdcfrds, hfj ds qudns bdr hfjrhnf ( > x 2 555D`z : ?3

555D`z )0- oqunpdjoltf, pomd dqunsnf co ujd jqunld pdrd usf cf hfjorhndlto ( 2 555D`z ).

Ostos omojoltfs sf djifs dhtnvfs, vnstf roprosoltdroj vdmfros quo pdssdrdj d portolhor df hfjorhndlto.

- bfrlohocfros sor hrndcd lf pdssnvf, vnstf quo ostd fpordf frnknlfu ujd cnvncd cf hfjorhndlto. D cvncdd pdkdr hfrrospflco kmfidmncdco cd hfjprd (45 x 2 555D`z : 25 555D`z) o roprosoltd f cnrontf cf hrocfroj rohoior ostd qudltnd coltrf co hortf prdzf.

Rolcd df Xr. B. co 9 hdmhumdcfrds df ulntrnf co 1 555D`z, pdkdlcf osto ?5% cd hfjprd o hfjprfjotolcf-so d oltrokdr f rostdlto coltrf co uj js.

Ostd volcd vdn frnknldr7

- dujoltf cds cnspflninmncdcos oj hdnxd ( 1 555D`z )0

- dpdrohnjoltf co lfvd ruirnhd lf dhtnvf quo roprosoltd ujd cvncd d rohoior, nstf , f cnrontf d rohoiorcf Xr. B. oj cdtd buturd 1 555D`z (hmnoltos)0

- cnjnlunf co jorhdcfrnds pomf hustf cds jqunlds volcncds. Xdoj cuds jqunlds quo df prof ulntrnfco 2 555D`z, tftdmnzdj d njpfrtlhnd co

49 555D`z0

- dpdrohnjoltf co uj kdlaf (muhrf), quo nr dujoltdr f hdpntdm prprnf cf hfjorhndlto ( 3 555D`z).

Udkfu df sou bfrlohocfr 25% cd cvncd rosumtdlto cd fpordf 9).

Losto hdsf, sorf cnjnlucfs, cfns omojoltfs7 uj cf dhtnvf o futrf cf pdssnvf, pomf josjf vdmfr.

- cnjnlun hdnxd, vnstf advor ujd sdcd co cnlaonrf ( 82 555D`z )


20/72

Hfstd Uoronrd


95

- cnjnlun bfrlohocfros, vnstf tor sncf pdkd pdrto cd cnvncd oj quostf (82 555D`z )

Uocnu uj ojprstnjf df IDLHF @ORO co 955 jnm D`z, bnhdlcf ostd qudltnd, cocuzncd cfs gurfs pdkfsdltohnpdcdjolto co ? jnm D`z, copfsntdcd lf roborncf Idlhf o frcoj cf hfjorhndlto.

Ostd fpordf vdn njpmnhdr7- dujoltf cf pdssnvf, ld jocncd oj quo f hfjorhndlto so firnkd df roojifmsf cf ojprstnjf hfltrdcf (955 555D`z )0

- dujoltf cf dhtnvf, pomds lfvds cnspflninmncdcos quo bnhdrdj copfsntdcds sud cnspfsnf ( 4>? 555D`z )0

- ujd cnjnlunf cf hdpntdm prprnf pomf gurf firnkdcf d pdkdr. Yohoiolcf dpolds 4>? 555D`z ofirnkdlcf-so d pdkdr 955 555D`z f hfjorhndlto v f sou hdpntdm supfrtdr d cnborold oltro f rohoincf o fvdmfr d pdkdr.

Dldmnso-so oj pfrjolfr f qudcrf dprosoltdcf, flco sf roknstdcds ds fpordos coshrntds, hfj idsold oqudf bulcdjoltdm cd hfltdinmncdco.

DHSNRF : UDXXNRF + H. UYUYNF

Hdnxd + Jfi. cnvorsf + Jorhdc. + Oqunp. + Hmnoltos +Cop. ojIdlhfs

+ : Bfrloh. +Ojprst.Idlhrnf

+ Hdp. Urprnf

4 4 555 555 - - - - - : - - 4 555 555D`z

- 455 555 +455 555 - - - - : - - -

>55 555 455 555 4 555 555

9

- - +?3 555 +2 555 - - : +25 555 - -

>55 555 455 555 ?3 555 2 555 25 555 4 555 555

8

+ 2 555 - -49 555 - +1 555 - : - - +3 555

>52 555 455 555 39 555 2 555 1 555 25 555 4 553 555

3

-82 555 - - - - - : -82 555 - -

1;9 555 455 555 39 555 2 555 1 555 93 555 4 553 555

? - - - - - +4>? 555 : - +955 555 -? 555

1;9 555 455 555 39 555 2 555 1 555 4>? 555 93 555 955 555 >>> 555

4 998 555D`z : 4 998 555D`z

Hfjf so pfco vornbnhdr, d nkudmcdco cd oqudf bulcdjoltdm cd hfltdinmncdco sojpro jdltncd. Nstf pfssvom covncf dfs roknstfs hfjpolsdtrnfs obohtudcfs oj hdcd fpordf. Dqun dpdroho uj lfvfprnlhpnf hfltdinmstnhf7 tfcd o qudmquor fpordf c dzf df roknstf oj pomf jolfs cfns omojoltfs

pdtrnjflndns. Tudmquor bdhtf pdtrnjflndm, lf dmtord dpolds f vdmfr co uj omojoltf pdtrnjflndm, jds snjpomf jolfs co cfns.


21/72

Hfstd Uoronrd


94

F Hdpntdm Urprnf s dmtordcf pomfs bdhtfs pdtrnjflndns jfcnbnhdtnvfs, tdjij dpomncdcfs coohfljnhfs. Ostf losto hdsf fs bdhtfs roboroltos s fpordos (8) o (?). Fs rostdltos sf lohossdrndjoltoporjutdtnvfs fu bnldlhonrfs.

NLROLSYNFOIDMDLF

FNLROLSYNF7LFF O HMDXXNBNHDF

F nlvoltrnf hflsnsto lujd romdf (rfm, mnstd) cfs omojoltfs pdtrnjflndns hfj d nlcnhdf cf sou vdmfr.Urfhocor d nlvoltrnf hflsnsto, pfns, oj dldmnsdr fs omojoltfs co uj cdcf pdtrnjlnf, coshrov-mfs odtrniunr-maos uj vdmfr.

Lf nlvoltrnf covojfs hflsncordr trs bdsos7

d) ncoltnbnhdf, oj quo so vornbnhd qudns fs omojoltfs pdtrnjflndns oxnstoltos0

i) coshrnf o hmdssnbnhdf, oj quo fs omojoltfs sorf dprosoltdcfs o ropdrtncfs pomds hmdssos dquo cnzoj rospontf0

h) vdmfrnzdf, dhtf co dtrniunf co uj vdmfr d hdcd omojoltf pdtrnjflndm.

Tudltf df jintf, fs nlvoltrnfs pfcoj hmdssnbnhdr-so oj kordns o pdrhndns. _j nlvoltrnf cnz-so kordmqudlcf didrhd tfcfs fs vdmfros quo hflstntuoj uj cdcf pdtrnjlnf0 cnz-so pdrhndm qudlcf dirdlkodpolds dmkuls cfs omojoltfs pdtrnjflndns. Lf nlvoltrnf kordm bnkurdj tfcfs fs omojoltfspdtrnjflndns, lf pdrhndm bnkurd dpolds ujd pdrto comos. D nlvoltdrndf co jorhdcfrnds fu cfs cintfsco hdcd ojprosd sf hdsfs roprosoltdtnvfs co nlvoltrnfs pdrhndns.

Tudltf cnspfsnf cfs omojoltfs pdtrnjflndns, pfcoj hflsncordr-so cfns hdsfs cnstnltfs7

d) fs omojoltfs dpdrohoj cnspfstfs soj fiocohor d qudmquor frcoj. Losto hdsf f nlvoltrnfcnz-so snjpmos0

i) fs omojoltfs dpdrohoj dkrupdcfs, sokulcf d sud ldturozd, hdrdhtorstnhd fu bulf. Xo nstfdhfltoho, f nlvoltrnf cnz-so hmdssnbnhdcf.

Fs nlvoltrnfs quo ds ojprosds omdifrdj covoj sor trdlshrntfs pdrd f mnvrf co Nlvoltrnf o Idmdlfs quo,hfjf dcndlto vorojfs, uj cfs mnvrfs firnkdtrnfs pdrd qudmquor hfjorhndlto. Hfj d ovfmuf cdnlbfrjtnhd oxnstoj pdsos quo cnspolsdrdj d pdssdkoj dfs mnvrfs costos cdcfs, njpflcf dpolds hfjfmnvrf firnkdtrnf f co Dhtds.

Lds Krdlcos ojprosds, covncf krdlco oxtolsf cfs sous omojoltfs pdtrnjflndns, fs nlvoltrnfs kordnshfrrospflcoj roulnf co vrnfs nlvoltrnfs pdrhndns quo sorf omdifrdcfs oj bfmads prprnds o ojsopdrdcf.

DUMNHDF?

Hfjf oxojpmf co dpmnhdf dprosoltdrojfs uj hdsf co nlvoltrnf snjpmos o co nlvoltrnf hmdssnbnhdcf,roborolto d uj josjf pdtrnjlnf.

d) Nlvoltrnf snjpmos7

Nlvoltrnf cf hfjorhndlto @, oj 4/45/9548

DHSNRF

Cnlaonrf oj hdnxd ?5 555D`z

9 Jqunlds co oshrovor 2 555D`z


22/72

Hfstd Uoronrd


99

3 Jqunlds hdmhumdcfrds 85 555D`z

4 Ocnbhnf ld rud A 355 555D`z

4 Brnkfrbnhf 9? 555D`z

Hflgultf co ostdltos 35 555D`z

4 Jqunld roknstdcfrd 49 555D`z

4 Rndturd 495 555D`z

Cvncds co7

J. Hdstrf 8 555D`z

B. Xdltfs 4? 555D`z

Xdquos l.

2 s/ I. Hdrvdmaf 4; 555D`z; s/ H. Jdtfs 48 555D`z

9 Xohrotrnds 49 555D`z

3 Hdconrds 4 555D`z

Copsntfs lf IDLHF @ORO 43? 555D`z

9 Xfbs 1 555D`z

Udpom, tnltd, jdtorndm cnvorsf 8 555D`z

Sftdm cf dhtnvf >55 555D`z

UDXXNRF

Cvncds d7

A. Bdkulcos 42 555D`z

X. Dltulos > 555D`z

Dhontos l.

44, sdquo co G. Borldlcos 41 555D`z

49, sdquo co J. Uoronrd 49 555D`z

Cvncd Udpomdrnd Urfkrossf 45 555D`z

Ojprst. Hfltrdcf lf IDLHF @ORO 4?5 555D`z

Sftdm cf pdssnvf

i) Nlvoltrnf hmdssnbnhdcf

DHSNRF

94? 555D`z

Cnspflvom

Cnlaonrf oj hdnxd ?5 555D`z

Copsntf lf IDLHF @ORO 43? 555D`z 4>? 555D`zHmnoltos


23/72

Hfstd Uoronrd


98

J. Hdstrf 8 555D`z

B. Xdltfs 4? 555D`z 41 555D`z

Motrds d rohoior

Xdquo l2 s/ I. Hdrvdmaf 4; 555D`z

Xdquo l; s/ H. Jdtfs 48 555D`z 85 555D`z

Oqunp. co oshrntrnf

4 Jqunld roknstdcfrd 49 555D`z

4 Brnkfrbnhf 9? 555D`z

Hflg. Co ostdltos 35 555D`z

9 Xohrotrnds 49 555D`z

3 Hdconrds 4 555D`z9 Xfbs 1 555D`z >1 555D`z

Jdtorndm Cnvorsf

Udpom, tnltd, j. cnvorsf 8 555D`z

Njfinmnzdcf

4 Ocnbhnf ld rud A 355 555D`z

4 Rndturd 495 555D`z ?95 555D`z

Jorhdcfrnds

9 Jqunlds co oshrovor 2 555D`z

3 Jqunlds hdmhumdcfrds 85 555D`z 82 555D`z

Sftdm cf dhtnvf >55 555D`z

UDXXNRF

Motrds d pdkdr

Dhonto l44, sdquo co G. Borldlcos 41 555D`z

Dhonto l49, sdquo co J. Uoronrd 49 555D`z 85 555D`z

Bfrlohocfros

A. Bdkulcos 42 555D`z

X. Dltulos > 555D`z

Udpomdrnd Urfkrossf 45 555D`z 8? 555D`z

Ojprstnjfs Idlhrnfs

Ojprstnjf cf IDLHF @ORO 4?5 555D`z

94? 555D`z

Lftd7 Nlvoltdrndr uj pdtrnjlnf lf uj trdidmaf tf bhnm qudltf pdroho prnjonrd vnstd. A hdsfs oj quoso pfcorf ( o covorf ) nlhmunr vdmfros dnlcd lf roknstdcfs o oxhmunr futrfs quo ojifrd oxnstnlcf g lfportolhoj ojprosd. Hfjf oxojpmf, pfcojfs robornr quo df prfhocor-so d uj nlvoltrnf, fs iols g


24/72

Hfstd Uoronrd


93

dcqunrncfs, jds quo dnlcd lf oltrdrdj ld ojprosd, covoj sor hflsncordcfs, f josjf lfdhfltoholcf quomos quo g toladj sncf volcncfs jds quo dnlcd lf sdrdj.

Fs nlvoltrnfs obohtudcfs pornfcnhdjolto, colfjnldj-so frcnlrnfs. Ufr sud voz, sf colfjnldcfsnlvoltrnfs oxtrdfrcnlrnfs dquomos quo sf omdifrdcfs oj hflsoqulhnd co hflcnos oxhophnfldns. Fsprnjonrfs sf rokumdros o provnsvons0 fs sokulcfs sf oxhophnfldns o, hflsoquoltojolto, njprovnsvons.

IDMDLF

LFF O HMDXXNBNHDOX

Omdifrdcf f nlvoltrnf kordm tfrld-so lohossrnf hfjpdrdr f dhtnvf hfj f pdssnvf pdrd hflaohor f vdmfr oldturozd cf Hdpntdm prprnf. Ostd hfjpdrdf, hflstntun f idmdlf. Dssnj, olqudltf quo f nlvoltrnfhflstntun dpolds uj drrfmdjoltf (mnstdkoj) cfs vdmfros dhtnvfs o pdssnvfs, f idmdlf, pfr sud voz movd dhdif d hfjpdrdf (idmdlhodjoltf) oltro dquomds hmdssos co vdmfros. Xf ostos dspohtfs quo jdrhdj dsud cnborold. Dhrosholtdlcf d sntudf mquncd df qudcrf cf nlvoltrnf, f idmdlf hflstntun f jdpd cd

sntudf pdtrnjflndm cd ojprosd luj cotorjnldcf jfjoltf.

Xokulcf f brdlhs Godl Cujdrhaoy lf sou mnvrf Sofrnd Ufsntnvd cd Hfltdinmncdco co 4>88, f idmdlf ,pfns, d oxprossf cd romdf oxnstolto oltro f dhtnvf, f pdssnvf o f hdpntdm prprnf.

Oj pfltfs prohocoltos vnjfs quo d sntudf pdtrnjflndm co qudmquor ojprosd fiocoho sojpro brjumd7

DHSNRF + H. U. UDXXNRF : UDXXNRF + H. U. DHSNRF

fu

DHSNRF : UDXXNRF + H. U. DHSNRF - H. U. UDXXNRF

Xolcf f idmdlf hflstntucf pfr cfns jojirfs, f prnjonrf jojirf olkmfid f prnjonrf hflgultf co

vdmfros7 Dhtnvf o Hdpntdm Urprnf Udssnvf (fu dpolds f Dhtnvf so ostd mtnjd bfr nlhmucd lf sokulcf jojirfhfj snldm lokdtnvf)0 pfr sud voz, f Udssnvf o f Hdpntdm Urprnf Dhtnvf hflstntuoj f sokulcf jojirf cfidmdlf.

Hfjf dpdroho roprosoltdcf uj idmdlf o, hflsoquoltojolto fs sous jojirfs6

Ld prtnhd oxnstoj cfns tnpfs co roprosoltdf7

Yoprosoltdf afrnzfltdm, oj quo f prnjonrf jojirf dpdroho cf mdcf osquorcf, sokulcf d frcoj7Dhtnvf0 Hdpntdm Urprnf Udssnvf. F sokulcf jojirf voj cf mdcf cnrontf, solcf d frcoj7 Hdpntdm UrprnfDhtnvf fu d nlvorsd.

Yoprosoltdf vortnhdm oj quo f sokulcf jojirf voj njocndtdjolto didnxf cf prnjonrf, jdltolcf-sod frcoj nlcnhdcd oj n) coltrf co hdcd jojirf.

DUMNHDF2

F pdtrnjlnf co B hflstntucf pfr7

Rdmfros dhtnvfs .......................................... 4 195 jnm D`z

Rdmfros pdssnvfs .......................................... ;15 jnm D`z

Cnspfsnf Afrnzfltdm

IDMDLF


25/72

Hfstd Uoronrd


9?

Dhtnvf .............. 4 195 jnm D`z Udssnvf ...................... ;15 jnm D`z

H.U.Dhtnvf ...................... 4 535 jnm D`z

4 195 jnm D`z 4 195 jnm D`z

Cnspfsnf vortnhdm

IDMDLF

Dhtnvf ...................................... 4 195 jnm D`z

Udssnvf ...................................... ;15 jnm D`zH.U. Dhtnvf ...................................... 4 535 jnm D`z

4 195 jnm D`z

hmdrf quo so tfrld coslohossrnf robornr quo fs jojirfs co qudmquor idmdlf sf sojpro co nkudm vdmfr.F prnjonrf jojirf lulhd pfco sor supornfr df sokulcf o vnho-vorsd, bdho df oxpfstf sfiro d oqudfbulcdjoltdm.

Ld hfjpfsnf costos jojirfs, hfj g roborncf, trs hdsfs so pfcoj vornbnhdr7

D) Dhtnvf < Udssnvf

oltf7Dhtnvf : Udssnvf + H. U. Dhtnvf

Oxojpmf7 IDMDLF

Dhtnvf ................ 4 555 jnm D`z Udssnvf ............... 255 jnm D`z

H.U. Dhtnvf ............... 355 jnm D`z

4 555 jnm D`z 4 555 jnm D`z

I) Dhtnvf : Udssnvf

Dhtnvf : Udssnvf

Oxojpmf7 IDMDLF

Dhtnvf ............. ;55 jnm D`z Udssnvf ................ ;55 jnm D`z

H) Dhtnvf = Udssnvf

cflco

Dhtnvf + H. U. Udssnvf : Udssnvf

fuDhtnvf : Udssnvf - H. U. Udssnvf


26/72

Hfstd Uoronrd


92

Dhtnvf = Udssnvf

Oxojpmf7 IDMDLF

Dhtnvf ............ 155 jnm D`z Udssnvf ................ >?5 jnm D`z

H.U.Udssnvf ............ 4?5 jnm D`z

>?5 jnm D`z >?5 jnm D`z

Fu dnlcd

Oxojpmf7 IDMDLF

Dhtnvf .......... 155 jnm D`z Udssnvf .................. >?5 jnm D`z

H.U. Udssnvf .................. -4?5 jnm D`z

155 jnm D`z 155 jnm D`z

Ostd torhonrd sntudf , soj jdrkoj pdrd cvncds, brdlhdjolto cosbdvfrvom ld jocncd oj quo dscvncds d pdkdr supordj f jfltdlto cf dhtnvf. Fu sogd, covo-so jdns cf quo so pfssun o so toj d rohoior.

F idmdlf pfcor dnlcd sor snlttnhf fu dldmtnhf.

Xor tdltf jdns dldmtnhf qudltf jdnfr bfr d sud pfrjolfrnzdf, nstf , qudltf jdns cnshrnjnldcfs bfrojfs vdmfros dhtnvfs o pdssnvfs. Ufr sud voz, f idmdlf snlttnhf dquomo oj quo f krdu co pfrjolfrnzdf jlnjf. F jdns snlttnhf cfs idmdlfs dquomo quo lfs c dpolds d hflaohor fs vdmfros tftdns cf dhtnvf,pdssnvf o sntudf mquncd.

Sdm hfjf so vnu pdrd f nlvoltrnf, f idmdlf tdjij pfco sor, fu lf, hmdssnbnhdcf. Xor hmdssnbnhdcfqudlcf fs omojoltfs quo f hfjpoj sf cnspfstfs o frcoldcfs sokulcf ujd hortd frcoj, copolcoltocds suds hdrdhtorstnhds, ldturozd fu bulf. Ld prtnhd fs idmdlfs sf hmdssnbnhdcfs.

D frcoldf cds ruirnhds cf idmdlf ost lfrjdmjolto dssfhndcd d hrntrnfs pr-cobnlncfs.

Udrd f 4 jojirf, fu sogd, pdrd f Dhtnvf f hrntrnf f cd mnquncoz hrosholto fu cohrosholto. Udrd f 9jojirf, fs vdmfros cf Dhtnvf sf frcoldcfs pomf hrntrnf cd oxnkninmncdco, hrosholto fu cohrosholto o fscd Xntudf Mquncd fu Hdpntdm Urprnf, pomd bfrjdf anstrnhd cfs rospohtnvfs vdmfros.

DUMNHDF;

Hflsncorojfs f nlvoltrnf co @, dprosoltdcf ld dpmnhdf 2.

Idmdlf Xnlttnhf

IDMDLF 4 / 45 /9548

Dhtnvf .................... >55 555D`z Udssnvf ................... 94? 555D`z

H. U. Dhtnvf ................... 21? 555D`z

>55 555D`z >55 555D`z


27/72

Hfstd Uoronrd


9;

Idmdlf Dldmtnhf

IDMDLF 4 / 45 /9548

DHSNRF UDXXNRFCnspflvom ......... Cvncds d pdkdr ........

Hdnxd ......... ?5 555D`z Bfrlohocfros ........ 8? 555D`z

Cop. Oj idlhfs ........ 43? 555D`z 4>? 555D`z M. Udkdr ........ 85 555D`z

Cvncds d rohoior ......... Ojprstnjfs ........ 4?5 555D`z 94? 555D`z

Hmnoltos ......... 41 555D`z Sftdm pdssnvf ........ 94? 555D`z

M. Yoh. .......... 85 555D`z 31 555D`z HDUNSDM UYUYNF

Oxnstlhnds .......... Hdpntdm ............. ............ 21? 555D`z

Jorhdcfrnds .......... 82 555D`z

Njfinmnzdcf ..........J. Dcjnlnst. .......... 454 555D`z

Njvons .......... ?95 555D`z 294 555D`z

>55 555D`z >55 555D`z

ovncolto quo ostos idmdlfs tdjij pfcorf sor roprosoltdcfs sfi d bfrjd vortnhdm. _tnmnzdjfs dafrnzfltdm pfr sor d jdns hfrrolto.

Xolcf f idmdlf uj jdpd co frnkols ( sokulcf jojirf ) o co dpmnhdos co bulcfs ( prnjonrf jojirf ),bdhnmjolto so coproolco quo omo ost, sugontf d hflstdltos jutdos. Dmns, uj idmdlf hflstntun ujd

bftfkrdbnd cd sntudf pdtrnjflndm cd ojprosd, ld jocncd oj quo c ostd mtnjd luj cdcf jfjoltf.Ostds jutdos sf jftnvdcds pomd prprnd dhtnvncdco cd ojprosd, pfns omd suijoto d ujd hflstdltodmtordf fs sous omojoltfs pdtrnjflndns.

_sudmjolto f idmdlf s omdifrdcf hfj ujd hortd pornfcnhncdco oj kordm uj dlf. Frd, ostdlcf fpdtrnjlnf oj hfltlud trdlsbfrjdf ( dmtordf ), f idmdlf dpolds lfs c d hflaohor fs vdmfros ldscdtds cd sud omdifrdf0 cd quo, uj s idmdlf hfrrospflco d ujd sntudf osttnhd, olqudltf quo dhfjpdrdf co idmdlfs suhossnvfs roprosoltd ujd sntudf cnljnhd, pfrqudltf vdn cdlcf d hflaohor dovfmuf pdtrnjflndm cd ojprosd.

Lf nlhnf co uj oxorhhnf ohfljnhf advor uj idmdlf nlnhndm hfj d hfrrospflcolto sntudf mquncd0 dfbnj cdquomo hfrrospflcor uj idmdlf bnldm o d hflsoquolto sntudf mquncd bnldm.

D sntudf bnldm ( d quo hfrrospflco df idmdlf co bnj co oxorhhnf ) lf solf d sntudf mquncd nlnhndm (hfrrospflco df idmdlf nlnhndm ) dmtordr pomfs muhrfs fu proguzfs cf oxorhhnf. Ossos muhrfs o/fu proguzfsdhujumdcfs curdlto vrnfs oxorhhnfs ohfljnhfs, hflstntuoj hfj d sntudf mquncd nlnhndm d colfjnldcdsntudf mquncd dcqunrncd.

Sorojfs7

+ Muhrfs

H. U. Bnldm : H. U. Nlnhndm

- Uroguzfs

Xdmnolto-so quo qudnsquor quo sogdj fs tnpfs co fpordf obohtudcfs pomd ojprosd curdlto f oxorhhnf

ohfljnhf, d nkudmcdco oltro fs jojirfs cf idmdlf lf sor cosbontd, hfjf bfn roborolhndcf ld oqudfbulcdjoltdm.


28/72

Hfstd Uoronrd


91

DUMNHDF1

D) J. Kfjos dprosoltdvd, oj 4/44, f idmdlf nlcnhdcf ld pknld sokunlto.

Lf cnd 8 co Lfvojirf rodmnzd d sokunlto fpordf7

volcd d prfltf pdkdjoltf jorhdcfrnds pfr ? 555D`z, quo mao advndj hustdcf 8 ?55 D`z.

Urotolco-so f idmdlf co J. Kfjos, dps f roknstf costd fpordf.

IDMDLF oj 4/44/9548

4 jojirf 9 jojirf

Hdnxd .......... 4? 555D`z Bfrlohocfros .......... 85 555D`z

Copsntfs frcoj .......... 9? 555D`z Hdpntdm .......... 25 555D`zJorhdcfrnds .......... 45 555D`z

Njfinmnzdcf .......... 35 555D`z

>5 555D`z >5 555D`z

dps d fpordf7

IDMDLF oj 4/44/9548

4 jojirf 9 jojirf

hdnxd ( + ? ) .......... 95 555D`z Bfrlohocfros .......... 85 555D`z

Copsntfs frcoj .......... 9? 555D`z Hdpntdm .......... 25 555D`z

Jorhdcfrnds (-8,? ) .......... 2 ?55D`z Muhrfs .......... 4 ?55D`zNjfinmnzdcf .......... 35 555D`z

>4 ?55D`z >4 ?55D`z

F muhrf co 4 ?55D`z prfvj cd volcd co jorhdcfrnds pfr ? 555D`z, quo advnd hfjprdcf pfr dpolds 8?55D`z.

Lf oxorhhnf l, G. Kfldmvos dprosoltdvd f sokunlto idmdlf nlnhndm7

IDMDLF oj 4/44/9548

DHSNRF UDXXNRF

Hdnxd .......... 35 555D`z Bfrlohocfros ..........

;5 555D`z

Copsntfs frcoj .......... 495 555D`z Ojp. Idlhrnf ..........

4;5 555D`z

Hmnoltos .......... 25 555D`z Sftdm cf Udssnvf ..........

935 555D`z

Jorhdcfrnds .......... 15 555D`z HDUNSDM UYUYNFNjfinmnrnf cnvorsf .......... 435 555D`z

Njvons .......... 355 555D`z Hdpntdm .........

.

255 555D`z

135 555D`z 135 555D`z


29/72

Hfstd Uoronrd


9>

Curdlto f oxorhhnf ohfljnhf rodmnzfu ds fpordos sokunltos7

Hfjprfu jorhdcfrnds pfr 25 555D`z. ?5% cds qudns d pdkdjoltf njocndtf o fs rostdltos ?5% dhrcntf0

Rolcou jorhdcfrnds pfr >5 555D`z, quo mao advndj hustdcf ;5 555D`z. Yohoiou 25% cf vdmfrcostd volcd0

Udkfu cvncds dfs bfrlohocfros lf jfltdlto co 3? 555D`z

Yohoiou cfs sous hmnoltos 35 555D`z

Yoojifmsfu ujd brdhf co ;5 555D`z cf ojprstnjf idlhrnf, pfr jonf co trdlsborlhndidlhrnd.

Dps ostds fpordos, fs jojirfs cf idmdlf sfbrordj ds sokunltos dmtordos7

Fpordf 4 Jorhdcfrnds (+ 25 555D`z)0 lfvf vdmfr7 : 435 555D`z

Hdnxd (- 85 555D`z)0 lfvf vdmfr7 45 555D`z

Bfrlohocfros (+ 85 555D`z)0 lfvf vdmfr7 455 555D`z

Fpordf 9 Jorhdcfrnds (- ;5 555D`z)0 lfvf vdmfr7 ;5 555D`z

Hdnxd (+ ?3 555D`z)0 lfvf vdmfr7 23 555D`z

Hmnoltos (+ 82 5 555D`z)0 lfvf vdmfr7 >2 555D`z

Muhrfs (+ 95 555D`z)0 lfvf vdmfr7 95 555D`z

Fpordf 8 Hdnxd (- 3? 555D`z)0 lfvf vdmfr7 4> 555D`zBfrlohocfros (- 3? 555D`z)0 lfvf vdmfr7 ?? 555D`z

Fpordf 3 Hdnxd (+ 35 555D`z)0 lfvf vdmfr7 ?> 555D`z

Hmnoltos (- 35 555D`z)0 lfvf vdmfr7 ?2 555D`z

Fpordf ? Cop. frcoj (- ;5 555D`z)0 lfvf vdmfr7 ?5 555D`z

Ojp. Idlhrnf (- ;5 555D`z)0 lfvf vdmfr7 455 555D`z

IDMDLF co G. Kfldmvos oj 84/49/9548

DHSNRF UDXXNRF

Hdnxd ......... ?> 555D`z Bfrlohocfros .......... ?? 555D`z

Cop. frcoj ......... ?5 555D`z Ojp. Idlhrnf .......... 455 555D`z

Hmnoltos ......... ?2 555D`z Sftdm pdssnvf .......... 4?? 555D`z

Jorhdcfrnds ......... ;5 555D`z XNS. MT_NCD

Jfinmnrnf cnvorsf ......... 435 555D`z Hdpntdm .......... 255 555D`z

Njvons ......... 355 555D`z Muhrfs .......... 95 555D`z

;;? 555D`z ;;? 555D`z


30/72

Hfstd Uoronrd


85

Fs muhrfs vf dujoltdlcf f Hdpntdm Urprnf Dhtnvf, pfr nssf d sud nlhmusf lostd H. U., fu sogd, lf sokulcfjojirf cf idmdlf. Fs proguzfs hflstntuoj H. U. Udssnvf, pomf quo d adv-mfs covorf nlhmunr-so lfprnjonrf jojirf cf idmdlf. Xokulcf f Umdlf Kordm co Hfltdinmncdco, fs rosumtdcfs covorf sojpro sornlhmucfs lf sokulcf jojirf cf idmdlf (Hdpntdm prprnf), hfj snldm + (pfsntnvf), solcf muhrfs0 hfj snldm -

(lokdtnvf), solcf proguzfs.Oj sltoso, f idmdlf bnldm omdifrdcf d pdrtnr cf nlnhndm, nltrfcuznlcf-mao ds fpordos rodmnzdcds curdltof oxorhhnf ohfljnhf. Hfjf d nkudmcdco oltro fs cfns jojirfs sojpro jdltncd, pfcojfs jdns ujdvoz robornr quo luj idmdlf (fu sntudf pdtrnjflndm) d vdrndf co uj fu jdns omojoltfs sojprooqunmnirdcd pomd vdrndf co futrf fu futrfs proguzfs.

sojomadld cf nlvoltrnf, tdjij f idmdlf sor firnkdtfrndjolto roknstdcf lf mnvrf co nlvoltrnfs oidmdlf. Dcndlto ostucdrojfs osto dspohtf mokdm.

DHFLSD

LFF,UDYSOX HFLXSY_SNRDX O YOUYOXOLSDF KYBNHD

G bfn roborncf quo f pdtrnjlnf co ujd ojprosd hflstntucf pfr uj krdlco o hfjpmoxf ljorf coomojoltfs co ldturozd cnborolto. Hfltucf, ossos omojoltfs pfcoj sor jolsurvons, fu sogd, trdcuzncfslujd ulncdco co vdmfr hfjuj. Nstf , trdlsbfrjdj-so ds jdtrnds fu fs figohtfs oj vdmfros,pfssninmntdlcf d sud hfjolsurdinmncdco, quo f josjf, d hfjpdrdf oltro sn. _j tomovnsfr o uj mnvrfdprosoltdj-so hfj hdrdhtorstnhds cnboroltos jds, krdds sud qudltnbnhdf (trdcuf ld josjdulncdco) pfcoj bdhnmjolto sor hfjpdrvons.

krdds d ostd qudltnbnhdf quo f trdidmaf hfltdinmstnhf so pfco movdr d hdif lds ulncdcos ohfljnhds.Xoj dquomd, omo sornd lf s co cnbhnm oxohuf, hfjf tdjij porcnd f sou snklnbnhdcf, ld jocncd oj quoso robornd, d uj hflgultf co omojoltfs oltro fs qudns lf sornd pfssvom ostdiomohor qudmquor romdf.

Jds d hfltdinmncdco, hfjf hflgultf co prfhossfs dtnloltos df roknstf, hmdssnbnhdf o hfltrfmf cfs bdhtfspdtrnjflndns, tfrldr-so-nd njprdtnhvom so f bnzosso oj romdf d hdcd omojoltf oj pdrtnhumdr. Ufr futrdspdmdvrds, f roknstf, d hmdssnbnhdf o hfltrfmf lf sorndj co bhnm oxohuf, so d fisorvdf bfsso bontdomojoltf d omojoltf pdtrnjflndm.

Cd quo hflsfdlto d sud ldturozd fu bulf quo cosojpolaoj ld ojprosd, fs vdmfros pdtrnjflndnspfssdj sor dkrupdcfs oj hmdssos hfj hdrdhtorstnhds hfjuls. Haokdjfs dssnj lff co hfltd, quopfcojfs cobnlnr hfjf uj hflgultf co omojoltfs pdtrnjflndns oxprossf oj ulncdcos co vdmfr.

Ufrj lujd porspohtnvd jdns prtnhd, d hfltd dpdroho dssfhndcd d ujd srno co lftdos fu roknstfsroboroltos d uj cdcf figohtf, frcoldcdjolto cnspfstfs luj qudcrf. Ufrtdltf, ld prnjonrd lff d hfltdcobnlo-so pomds hdrdhtorstnhds cfs omojoltfs quo olkmfid, olqudltf quo ld sokulcd, hflsncordcf fdspohtf cnljnhf fu ovfmutnvf cossos omojoltfs, fu sogd, f hflgultf cfs roknstfs cds suds vdrndos.Yoprosoltdj dssnj, cuds bfrjds cnstnltds co cobnlnr ujd josjd rodmncdco7 d hfltd roprosoltd ujd hmdssoco vdmfros fu omojoltfs pdtrnjflndns, jds d sud cnspfsnf tdm quo porjnto roknstdr tfcds ds vdrndossfbrncds pfr ossos omojoltfs.


31/72

Hfstd Uoronrd


84

UDYSOX HFLXSNS_SNRDX

Lujd hfltd a d hflsncordr7

f ttumf ( colfjnldf prprnd )

f vdmfr ( oxtolsf )

F ttumf d oxprossf (fu pdmdvrd ) pfr quo so cosnkld d hfltd. Covo sor oshfmancf co tdm bfrjd quo rovomonjocndtdjolto d ldturozd cfs omojoltfs quo d hfjpoj, nstf , lfs c d hflaohor f sou hfltocf. Sojhfjf bnldmncdco ncoltnbnhdr d hfltd o cnstnlkun-md co tfcds ds futrds, pomf quo sor bnxf o njutvom. Covo sorhmdrf lf quo rosponto hdrdhtorstnhd hfjuj cfs omojoltfs d quo cnz rospontf.

Rogdjfs uj oxojpmf7

Fs oshrntrnfs cds ojprosds ostf kordmjolto oqunpdcfs hfj jvons cnvorsfs, tdns hfjf, sohrotrnds,ostdltos, hdconrds o futrfs. Sfcfs ossos omojoltfs pfssuoj d hdrdhtorstnhd hfjuj co so costnldroj dfnlcnspolsvom dpotrohadjoltf cfs oshrntrnfs0 d colfjnldf pdrd d hfltd quo olkmfio ostos omojoltfs

pfcor sor, pfr sor, pfr oxojpmf, Jfinmnrnf co Oshrntrnf.

F vdmfr roprosoltd d qudmncdco, oxprossd oj ulncdcos jflotrnds hfltncd ld hfltd lf jfjoltf oj quo sodldmnsd. F vdmfr roknstdcf ld hfltdinmncdco covo sor vorcnhf, fu sogd, covo ostdr co dhfrcf hfj d vorcdconrdoxtolsf cfs omojoltfs quo roprosoltd.

Xo f ttumf bnxf o njutvom, d oxtolsf g lf f . Uomf hfltrrnf, omd hflstntun f omojoltf vdrnvom cd hfltd,ld jocncd oj quo fs omojoltfs pdtrnjflndns quo olkmfid ostf sugontfs d vdrndos hfltluds prfvfhdcdspomds fpordos rodmnzdcds.

D hfltd hflstntun d idsos co tfcd d oshrnturdf, cdcf quo d pdrtnr comd quo so cosolvfmvo tfcf f trdidmafhfltdinmstnhf. Hfjf tdm, d hfltd covo fiocohord roqunsntfs prprnfs, pdrd quo f trdidmaf so prfhosso hfjbulcdjoltf o rokumdrncdco.

Fs roqunsntfs ossolhndns d quo d hfltd covo fiocohor, sf7

D afjfkoloncdco. _jd hfltd s covo hfltor fs omojoltfs quo fiocodj hdrdhtorstnhd hfjuj quo omdcobnlo. Dssnj, d cvncd co uj hmnolto ojprosd, lulhd pfcor sor roknstdcd lujd hfltd quo lf nlcnquoujd cvncd d rohoior, fu sogd, d hfltd oj quo dquomd bfr roknstdcd covo nlhmunr dpolds fs omojoltfs quopfssudj d josjd hdrdhtorstnhd7 vdmfros quo d ojprosd toj cnrontf d rohoior.

D nltokrdmncdco. D hfltd covo nlhmunr tfcfs fs omojoltfs quo kfzdj cd hdrdhtorstnhd hfjuj pfr omdcobnlncd. Costo jfcf d hfltd Jorhdcfrnds, covor nlhmunr tfcfs fs tnpfs co jorhdcfrnds trdlsdhhnfldcdspomd ojprosd, dssnj hfjf ds suds vdrndos.

Oj sujd, d hfltd covo sor afjfklod o nltokrdm cdcf quo s pfcor dcjntnr jfvnjoltfs mnkdcfs

hfj d rospontf hmdsso co vdmfros, lf oxhmunlcf qudmquor comos.

YOUYOXOLSDF KYBNHD

D hdcd hfltd hfrrospflco uj krbnhf fu qudcrf, quo hflstntun f cnspfsntnvf prtnhf pdrd dhfjpdladr dssuds vdrndos qudltntdtnvds.

Nlshrovolcf-so losto qudcrf d oxtolsf nlnhndm cd hfltd o ds vdrndos sokunltos, hflsokuo sdior-so d tfcff jfjoltf f vdmfr cfs omojoltfs pdtrnjflndns quo dkrupd.

Lf dspohtf krbnhf, d hfltd dprosoltd-so lfrjdmjolto ld bfrjd co uj S. Xfiro f trdf afrnzfltdm nlcnhd-so f ttumf cd hfltd, pfcolcf dnlcd cnstnlkunr-so uj mdcf osquorcf o uj mdcf cnrontf.


32/72

Hfstd Uoronrd


89

Stumf cd hfltd

Mdcf Osquorcf Mdcf Cnrontf

F mdcf osquorcf cosnkldcf Cintf fu covo o f mdcf cnrontf Hrcntf fu advor. Ostos torjfsprfvj co uj prfhossf flfjstnhf mnkdcf anstrnd cd hfltdinmncdco, lds bdsos oj quo ds hfltdsroprosoltdvdj, oxhmusnvdjolto, ds possfds cfs covocfros o cfs hrocfros.

Ds vdrndos dujoltdtnvds cd hfltd co ujd possfd covocfrd hflstntudj f sou cintf (dujoltdlcf fcintf co uj covocfr, o omo covo jdns) o ds cnjnlutnvds f sou hrcntf, tdm hfjf ds vdrndosdujoltdtnvds cd hfltd co ujd possfd hrocfrd ( dujoltdlcf f hrcntf co uj hrocfr, omo toj d advorjdns) o ds cnjnlutnvds hflstntuoj sou cintf.

Ox.7 Hmnoltos o Bfrlohocfros

Ufr oxtolsf cf prnlhpnf cds hfltds possfdns s hfltds co hfnsds o co bdhtfs, fs torjfs Cintfs oHrcntfs fu Covo o advor rospohtnvdjolto, lf roprosoltdj jdns cf quo vdrndos dujoltdtnvdsfu cnjnlutnvds lf vdmfr cds rospohtnvds hfltds.

Lf dspohtf krbnhf, torojfs7

Covo ( Cintf ) Stumf cd Hfltd ( Hrcntf ) Advor

Fs vdmfros roknstdcfs lf cintf colfjnldj-so cintfso fs roknstdcfs lf hrcntf colfjnldj-so hrcntfs.

cointdr ujd hfltd snklnbnhd nlshrovor ujd hortd qudltnd lf mdcf cf cintf0hrocntdr ujd hfltd obohtudr f roknstf cuj vdmfr lf mdcf cf hrcntf.

D cnborold oltro f cintf o f hrcntf cujd hfltd, lf jfjoltf hflsncordcf, hadjd-so sdmcfcossd hfltd.

Df idmdlhodr ujd hfltd, fu sogd df hfjpdrdr f sou cintf hfj f sou hrcntf, trs anptosos pfcojfhfrror7

C < H f sdmcf cnz-so covocfr ( Xc)

C : H f sdmcf cnz-so lumf (Xf)

C = H f sdmcf cnz-so hrocfr (Xh)

_jd voz cotorjnldcf f sdmcf, osto dcnhnfld-so df mdcf hugf sfjd bfr co jolfr vdmfr, fitolcf-so dssnjujd nkudmcdco oltro fs cfns mdcfs cd hfltd.

Dtolcolcf s trs anptosos hflsncordcds dltornfrjolto, torojfs7

C < H Xc cflco7 C : H + Xc

C : H Xf cflco7 C : H

C = H XH cflco7 C + Xh : H

_jd hfltd soj sdmcf cnz-so sdmcdcd.

F sdmcf cd hfltd hfrrospflco sud oxtolsf, fu vdmfr, luj cotorjnldcf jfjoltf.


33/72

Hfstd Uoronrd


88

Bohadrujd hfltd hfrrospflcoltos d sfjdr ds hfmulds cfs vdmfros cf cintf o cf hrcntf - copfnsco ds sdmcdr provndjolto - suimnladlcf hfj cfns trdfs ( trdlhdlcf ) hdcd sfjd.

Yodirnrujd hfltd nlshrovor f sdmcf ld hfmuld cfs cintfs, so ld hfltd bohadcd f josjf ordcovocfr0 fu nlshrovor f sdmcf ld hfmuld cfs hrcntfs, so ld hfltd bohadcd f josjf ord hrocfr.

CNXUFXNSNRFXCDHFLSD

D cnspfsnf dprosoltdcd dltornfrjolto, oj bfrjd sojomadlto d uj S, lf d lnhd oxnstolto. -maodtrniucd d colfjnldf co cnspfsntnvf afrnzfltdm fu inmdtordm, solcf f sou trddcf f sokunlto7

Cintf ( Covo ) Stumf cd hfltd Hrcntf ( Advor )

Cdtd Coshrnf Rdmfr Cdtd Coshrnf Rdmfr

tdjij utnmnzdcf f cnspfsntnvf vortnhdm fu ulnmdtordm quo hfjpfrtd ds sokunltos suicnvnsos7 co hfmuldsnjpmos0 co hfmuld cupmd0 o, co hfmuld cupmd hfj sdmcfs vnstd.F cnspfstf vortnhdm fu ulnmdtordm co hfmuld snjpmos, toj dpolds ujd hfmuld pdrd nlshrovor f vdmfr cfscintfs o cfs hrcntfs.Ufcor dprosoltdr-so cd sokunlto bfrjd7Stumf cd hfltd

Cdtd Coshrnf Rdmfr C/H

C-H

F cnspfsntnvf vortnhdm fu ulnmdtordm co hfmuld cupmd, toj cuds hfmulds - ujd pdrd fs cintfs o futrd pdrd fshrcntfs7Stumf cd hfltd

Cdtd Coshrnf Cintf Hrcntf

F cnspfsntnvf vortnhdm fu ulnmdtordm co hfmuld cupmd hfj sdmcfs vnstd, toj ds josjds cuds hfmulds o dnlcdujd fu cuds futrds pdrd fs sdmcfs dpurdcfs dps hdcd roknstf7Stumf cd hfltd

Cdtd Coshrnf Cintf Hrcntf Xdmcf

Stumf cd Hfltd

Cdtd Coshrnf Cintf Hrcntf Xdmcfs

Covoc. Hroc..

Ojifrd qudmquor hfltd pfssd sor oshrnturdcd oj qudmquor cnspfsntnvf, vdjfs, co sokuncd, robornr-lfs s

vdltdkols o nlhflvolnoltos cfs vrnfs cnspfsntnvfs cd hfltd, quo bfrdj dprosoltdcfs.F cnspfsntnvf ulnmdtordm co hfmuld snjpmos, tolcf d vdltdkoj co jfstrdr f sdmcf vnstd, dprosoltd dkrdlco cosvdltdkoj co, so afuvor orrf co sfjd fu co suitrdhf co ujd vorid, bnhdroj orrdcds tfcds ds


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Hfstd Uoronrd


83

fpordos suisoquoltos, solcf lfrjdmjolto d cnbhnm cotohf co tdns orrfs. Ufr tdm jftnvf, pfuhf so usddhtudmjolto.F cnspfsntnvf ulnmdtordm co hfmuld cupmd hfj sdmcfs vnstd, dprosoltd d vdltdkoj co so hflaohorojostos d qudmquor jfjoltf soj lohossncdco co sfjdr ds hfmulds cds vdrndos dujoltdtnvds o

cnjnlutnvds. Tudlcf d hfmuld cfs sdmcfs lnhd, firnkd d dssnldmdr d ldturozd co hdcd sdmcf0 qudlcf dhfmuld cfs sdmcfs cupmd, ostos dpdrohoj lntncdjolto sopdrdcfs sokulcf d sud ldturozd. Osto mtnjfcnspfsntnvf dhtudmjolto cfs jdns usdcfs, pfr so prostdr oshrnturdf johdlfkrbnhd.F cnspfsntnvf inmdtordmdprosoltdvd d vdltdkoj co sopdrdr hfjpmotdjolto, oj mdcfs cnstnltf cd hfltd, fsbdhtfs quo frnknldj vdrndos dujoltdtnvds cfs quo frnknldj vdrndos cnjnlutnvds o d cosvdltdkoj colf tor f sdmcf vnstd, firnkdlcf pdrd d sud cotorjnldf, sfjd cds hfmulds cfs cintfs o cfshrcntfs.

D HFLSD (sltoso)7HFLSD7 hflgultf co vdmfros fu co omojoltfs pdtrnjflndns oxprossf oj ulncdcos co vdmfr.A d hflsncordr7

F tntumf (colfjnldf prprnd)7oxprossf ( fu pdmdvrd ) pfr quo so cosnkld d hfltdF vdmfr (oxprossf)7 roprosoltd d qudltncdco oxprossd oj ulncdcos jflotrnds hfltncd ld hfltd lfjfjoltf oj quo so dldmnsd.F tntumf njutvom.F vdmfr lf njutvom.D hfltdcovo sor afjfklod o nltokrdm cdcf quo s pfco dcjntnr jfvnjoltfs mnkdcfs hfj d rospohtnvdhfltd co vdmfros, lf oxhmunlcf qudnsquor comos.

Stumf cd hfltd

mdcf osquorcf mdcf cnrontf

cintf hrcntfcovo advoroltrdcds sdcds

UOXXFDX

covnd tnlad advorcintf hrcntfOltrdcd sdcdDhtnvf pdssnvf


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Hfstd Uoronrd


8?

SOFYNDCDXHFLSDX

Fs hfltdinmnstds dcfptdj ujd mnlkudkoj cnborolto7Oj voz co oltrdcds, bdmdj co cintfs0Oj voj co sdcds, bdmdj co hrcntfs0Oj voz co oxhocolto fu cnborolto, usdj f torjf sdmcf.

Xo7H


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Hfstd Uoronrd


82

D suitnmozd ost oj sdior, oj romdf d quoj fu d qu a oltrdcds co vdmfros o oj romdf d quoj fu dqu a sdcd co vdmfros, f quo lf copolco co qudmquor dutfjdtnsjf jds dpolds cf rdhnfhlnf.... Ufr oxtolsf cf prnlhpnf cds hfltds possfdns s hfltds co hfnsds o bdhtfs, fs torjfs cintf o hrcntffu covo o advor rospohtnvdjolto, lf roprosoltdj jdns cf quo vdrndos dujoltdtnvds fu

cnjnlutnvds lf vdmfr cds rospohtnvds hfltds.

Dspohtf krbnhf7Covo ( Cintf ) Stumf cd Hfltd Advor ( Hrcntf )

- Cointdr ujd hfltd snklnbnhd roknstdr uj vdmfr lf mdcf cf Covo fu lf cintf.- Hrocntdr ujd hfltd roknstdr uj vdmfr lf mdcf cf Advor fu lf hrcntf.

- Xdmcf d cnborold oltro f cintf o f hrcntf, solcf covocfr qudlcf f vdmfr cf cintf supornfr df vdmfrcf hrcntf, hrocfr lf hdsf hfltrrnf fu lumf fu sdmcf zorf qudlcf fs vdmfros cf cintf o hrcntf sf nkudns.Idmdlhodr ujd hfltd

C < H Xc cflco7 C : H + XcC : H Xf cflco7 C : HC = H Xh cflco7 C + Xh : H

Cotorjnldcf f sdmcf, osto dcnhnfld-so df mdcf hugd sfjd bfr co jolfr vdmfr, fitolcf-so dssnj ujdnkudmcdco oltro fs cfns mdcfs cd hfltd.Hfltd sdmcdcd qudlcf fs dhujumdcfs d cintf o d hrcntf sf co vdmfr ncltnhf.

Bohadr ujd hfltd hfrrospflco d sdmcdr d hfltd.Yodirnr ujd hfltd qudlcf so bdzoj mdldjoltfs d cintf fu d hrcntf lujd hfltd quo so olhfltrdvdsdmcdcf fu hfj Xdmcf zorf.

HMDXXNBNHDFOHDYDHSOYNWDFCDXHFLSDX

HMDXXNBNHDF

Lf pfltf dltornfr, df robornrjf-lfs lff co hfltd, cobnlnjf-md hfjf ujd hmdsso co vdmfrospdtrnjflndns hfj colfjnldf prprnd o hfj oxtolsf lujrnhd. Ufcolcf ostos vdmfros sor hflhrotfs o

distrdhtfs, d hfltd tor dssnj, pfr figohtf, omojoltfs hflhrotfs - fs quo hfjpoj f Dhtnvf o f Udssnvf o,pfr omojoltfs distrdhtfs - fs hfrrospflcoltos Xntudf Mquncd.Sorojfs oltf lujd prnjonrd hmdssnbnhdf7 hfltds cf Dhtnvf (hfjproolcolcf tfcfs fs omojoltfspdtrnjflndns - dquomos hfj d hdrdhtorstnhd co soroj prfprnocdco cf tntumdr cf pdtrnjlnf)0 hfltds cfUdssnvf (hfjproolcolcf tfcfs fs omojoltfs pdtrnjflndns pdssnvfs - ds firnkdos pohulnrnds quo f tntumdrcf pdtrnjlnf tor co sdtnsbdzor)0 o hfltds co Xntudf Mquncd (olkmfidlcf fs vdmfros pdtrnjflndnsdistrdhtfs pfr quo so trdcuz d cnborold oltro f Dhtnvf o f Udssnvf).Coltrf costds krdlcos hmdssos nlsoroj-so futrds co jintf jdns rocuzncf, hugfs omojoltfs pdtrnjflndnsbfrdj dkrupdcfs oj fiocnlhnd d uj cotorjnldcf pfltf co vnstd fu hdrdhtorstnhd.Ds hfltds pfcoj, pfns, tor uj jintf jdns fu jolfs vdstf, hfjproolcoroj jdns fu jolfs omojoltfspdtrnjflndns, nstf , soroj jdns fu jolfs snjpmos, fu jdns fu jolfs hfjpmoxds.

_jd hfltd tdltf jdns snjpmos qudltf jdnfr ncoltncdco afuvor lfs omojoltfs quo dkrupd0 o, tdltf jdnshfjpmoxd qudltf jdnfr bfr d cnvorsncdco cfs josjfs.Co uj jfcf kordm, colfjnldj-so7


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Hfstd Uoronrd


8;

- hfltds snjpmos fu omojoltdros, ds quo dkrupdj omojoltfs hfj hdrdhtorstnhds juntf hfjulso, pfrtdltf, lf hfjpfrtdj jdnfr cnvnsf0

- hfltds hfjpmoxds, hfmohtnvds fu kordns, ds quo dkrupdj hfltds snjpmos fu omojoltdros, fuquo lomds so suicnvncoj.

Ds hfltds quo sf sui-cnvnsos co futrds, hadjdj-so sui-hfltds fu hfltds cnvnsnflrnds.Ds hfltds cnzoj-so cf 4. , 9. , 8. , ... l-snjf krdu, hflbfrjo sogdj sui-cnvnsos cfutrds fu,nlvorsdjolto, nltokrdf comds.

Udrtnlcf co ujd hfltd hfmohtnvd, quo so cnz cf 4. krdu, ds suds sui-cnvnsos njocndtds sorfrospohtnvdjolto cf 9. , 8. , ... l-snjf krdu.

OQOJUMF7

HFLSDX HFMOHSNRDX HFLSDX CNRNXNFLYNDX

4krdu 9krdu 8krdu

JOYHDCFYNDX

HMNOLSOX

COUXNSFX FYCOJ

UanmnpsSomovnsfros Krulcnk

Ldtnfldm...

RoltfnladsJqunlds co mdvdrBrnkfrbnhfs

Bdkulcos

Dkdpntf...

...Idlhf DIdlhf AIdlhf W...

hmdrf quo solcf d hfltd hfmohtnvd suicnvncncd oj hfltds cnvnsnflrnds fu sui-hfltds, ldturdm quo d sud

oxtolsf sogd nkudm sfjd cds oxtolsos cds suds sui-hfltds. Ufrtdltf, oj qudmquor jfjoltf, f cintfcujd hfltd hfmohtnvd nkudm sfjd cfs cintfs cds suds sui-hfltds o f sou hrcntf nkudm sfjd cfshrcntfs cds josjds.Ds hfltds hfmohtnvds nrf hfrrospflcor, hfjf dcndlto vorojfs, df Ydzf Kordm0 pfr sud voz, ds hfltdscnvnsnflrnds hfrrospflcorf df Ydzf Ospohndm fu Duxnmndr. Ufrtdltf, f Ydzf Ospohndm hfrrospflco dfcoscfirdjoltf cf Ydzf Kordm.Ufr vozos roloj-so lujd s hfltd omojoltfs pdtrnjflndns quo portolhoj dfs cfns jojirfs cf idmdlf(dhtnvf o pdssnvf). Sdns hfltds sf colfjnldcds jnstds. Ufr oxojpmf, ds hfltds Futrfs Covocfros (cfdhtnvf) o Futrfs Hrocfros (cf pdssnvf), sf pfr vozos roulncds lujd lnhd hfltd colfjnldcd FutrfsCovocfros o Hrocfros flco so roknstdrf ds vdrndos cds cvncds d rohoior o cds cvncds d pdkdr.Lds hfltds jnstds, pdrd dpurdjoltf cd sntudf rodm df bnj cd cotorjnldcf porfcf, covo obohtudr-so d

cnshrnjnldf oltro fs vdmfros dhtnvfs o fs vdmfros pdssnvfs, sopdrdlcf-fs, dnlcd quo sfi f josjf ttumf cdhfltd.


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Hfstd Uoronrd


81

Covncf krdlco kolordmncdco co dmkujds hfltds, ostds sf cnvncncds oj futrds hfltds jdns ospohbnhds olohossdrndjolto, co jdnfr snklnbnhdcf, hugfs sdmcfs covorf sor trdlsborncfs pdrd ds hfltds co quo bdzojpdrto. Ds prnjonrds, fu sogd, ds quo trdtdj co vdmfros co jdnfr kolordmncdco cnzoj-so prnlhnpdns0 dssokulcds, quo rosumtdj cf coscfirdjoltf cds prnlhnpdns pdrd obontfs co roknstf hfltdinmstnhf o hugf sdmcf

so covo trdlsbornr pdrd dquomds, cnzoj-so suisncnrnds.Yosujnlcf, cnrojfs quo oxnsto uj coscfirdjoltf afrnzfltdm fu pdrdmomf oltro ds hfltds prnlhnpdm osuisncnrnd, o uj coscfirdjoltf vortnhdm fu cosholcolto oltro ds hfltds hfmohtnvd o cnvnsnflrnd.Lf dhtudm Umdlf Kordm co Hfltdinmncdco (UKH), ds hfltds ostf cnstrniucds pfr coz hmdssos, sokulcf d sudldturozd.

HDYDHSOYNWDF CO DMK_JDX HFLSDX

Udrd d hdrdhtornzdf omojoltdr co dmkujds hfltds, sorndjf-mds co dhfrcf hfj d ldturozd cfs omojoltfspdtrnjflndns quo olkmfidj, fu sogd, pomfs krupfs d quo portolhoj7 Dhtnvf, Udssnvf o Hdpntdm Urprnf.

Dprosoltdr-so-f ds hfltds kordmjolto jdns utnmnzdcds, coshrovolcf snltohtnhdjolto ds suds hdrdhtorstnhdsisnhds. F ttumf o f hfltocf cds hfltds bfrdj oshfmancfs co jfcf d bdhnmntdr d krdcudm bdjnmndrnzdf hfjd dcfptdcd pomf Umdlf Kordm co Hfltdinmncdco (UKH). Lf sorf bfhdcfs dspohtfs romdhnfldcfs hfj d sudjfvnjoltdf ospohbnhd, pfns tdm sor bontf oj pfrjolfr luj hdptumf sokunlto (Ostucf cds hfltds,sokulcf f UKH).

HFLSDX CF DHSNRF

NJFINMNWDOX NLHFYUYODX Nlhmun omojoltfs pdtrnjflndns soj oxnstlhnd bsnhd, tdns hfjftrospdssos, pdtoltos, jdrhds, dmvdrs, mnholds, hflhossos,kdstfs co hflstntunf o co frkdlnzdf cd ojprosd, co

dujoltfs co hdpntdm, ostucfs o prfgohtfs.OT_NUJOLSF CO SYDLXUFYSO Yospontd s dqunsnos co vohumfs, dutfjvons, jftfhnhmfsoth., pdrd usf cd ojprosd.

OCNBHNFXO F_SYDX HFLXSY_OX

Yospontd dfs ocnbhnfs bdirns, dcjnlnstrdtnvfs o adintdhnfldns,utnmnzdcfs ld dhtnvncdco.

OT_NUDJOLSF DCJNLNXSYDSNRF Nlhmun fs cnboroltos omojoltfs pdtrnjflndns quo d ojprosdcnspo pdrd oxorhor d sud dhtnvncdco tdns hfjf7 josds,hdconrds, ostdltos, jqunlds co oshrntrnf, dquohocfros, oth.

NLROXSNJOLSFX BNLDLHONYFX Nlhmun ds pdrtnhnpdos co hdpntdm o futrfs ttumfs dcqunrncfspomd ojprosd pdrd rolcnjoltf fu hfltrfmo co futrdsojprosds.

Covoj sor tdjij dqun olkmfidcfs fs ttumfs cd cvncdpimnhd o fs ojprstnjfs co bnldlhndjoltf hflhocncfs.

JOYHDCFYNDX Yospontd dfs iols oxnstoltos ld ojprosd hfj costnlf volcd o lf sugontfs d qudmquor trdlsbfrjdf lf sou sonf0lf sou prof co hustf covoj sor nlhmucds ds cosposdsdcnhnfldns co hfjprd., cosnkldcdjolto trdlspfrto, cnrontfsco njpfrtdf o cosposds co cosdmbdlcokdjoltf.

F_SYFX COROCFYOX Yospontd s cvncds co torhonrfs quo lf ostogdj dirdlkncdspomds hfltds sokunltos.

OJUYXSNJFX HFLHOCNCFX Nlhmun ds cvncds d rohoior co torhonrfs, rosumtdltos coojprstnjfs.

NLROXSNJOLSFX BNLDLHONYFX Nlhmun ds pdrtnhnpdos co hdpntdm o futrfs ttumfs dcqunrncfspomd ojprosd pdrd rolcnjoltf fu hfltrfmo co futrdsojprosds.


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Hfstd Uoronrd


8>

Covoj sor tdjij dqun olkmfidcfs fs ttumfs cd cvncdpimnhd o fs ojprstnjfs co bnldlhndjoltf hflhocncfs.

HMNOLSOX - SS_MFX D YOHOIOY Nlhmun ds motrds sdhdcds sfiro fs hmnoltos h/h, fu pfr snolcfssdcds o dnlcd fs oxtrdhtfs co bdhturd o ds mnvrdlds.

HMNOLSOX H/H Olkmfid ds cvncds d rohoior pomd ojprosd rosumtdltos cdvolcd co jorhdcfrnds o prfcutfs fu co sorvnfs prostdcfs.

COU. FYCOJ Yoknstd f jfvnjoltf cds hfltds idlhrnds ( frcoj) cdsojprosds.

HDNQD Nlhmun ds lftds co idlhf o jfocds, haoquos, vdmos pfstdns(ldhnfldns o ostrdlkonrfs).

HFLSDX CO UDXXNRF

F_SYFX HYOCFYOX Yospontd s cvncds pdrd hfj torhonrfs, quo lf ostogdjhfltojpmdcds lds hfltds d sokunr olulhndcds.

OXSDCF O F_SYFX OLSOXUIMNHFX

Dirdlko ds fpordos hfj d Dcjnlnstrdf Holtrdm,Urfvnlhndm o Julnhnpdm o dnlcd hfj ds Nlstntunos coUrovnclhnd o Xokurdld Xfhndm, oxhopf co trdlsdhosfu bnldlhndjoltfs.Xf dqun roknstdcds ds cvncds rosumtdltos co njpfstfs s/muhrfs, njpfstf co jdns-vdmnds, njpfstf sfiro rolcnjoltf cotrdidmaf, njpfstf co somf, njpfstf co Hflsujf ohfltrniunos pdrd d Xokurdld Xfhndm.

OJUYXSNJFX FISNCFX Olkmfid fs bnldlhndjoltfs hfltrdcfs p

Manual de Contabilidade Angolano Tomo I

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Transcript of Manual de Contabilidade Angolano Tomo I