Costing Theory by Indian Accounting

7/30/2019 Costing Theory by Indian Accounting

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I@NKL C.K.

CDSX@NJ XBODVP NDXOS

@NHOR

Cbkuxov Xdu`c Ukjo Nmfov

Nd.

; Fks`c cdsx cdncouxs 5;-;6

6 Mkvj`nkl Cdsx`nj ;3-6?

3 Kvoks di hoc`s`dn mkg`nj 69-36

8 Voloyknx Cdsx`nj 33-33

? Sxknhkvh Cdsx`nj 88-88

9 Uv`c`nj Udl`cp 8?-?3

: Cdsx`nj di Sovy`co socxdv ?8-?2

2 Xvknsiov Uv`c`nj ?0-99

0 Xkvjox Cdsx`nj 9:-:?

;5 L`io Cpclo cdsx`nj :9-25

;; Asx `n X`mo 2;-20

;6 Mkxov`kl Vo{`vomonx Ulknn`nj 05-06

;3 Onxovuv`so Vosdvco Ulknn`nj 03-0?

;8 Kcx`y`xp Fksoh Cdsx`nj 09-;58

;? Xdxkl [kl`xp Mknkjomonx ;5?-;;;

;9 Yklo Cbk`n Knklps`s ;;6-;63

;: Fhjoxkvp Cdnxvdl ;68-;86

Kll xbo cbkuxovs ckvvp {osx`dns ivdm uksx orkm`nkx`dns "xbodvp) kx

xbo onh kldnj z`xb sjjosxoh knszovs.


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CBKUXOV ; FKS@C CDSX CDNCOUXS

Mokn`nj di Cdsx1

Cdsx voiovs xd knp kmdnx di oruonh`xvo `ncvvoh $ kxxv`fxkflo xd knp ukvx`clkv xb`nj.

Cdsx`nj1 Xbo moxbdh di kscovxk`n`nj xbo cdsx knh xbovofp cdnxvdll`nj `x `s voiovvoh xd kscdsx`nj.

Cdsx Kccdnx`nj1 Xbo uvdcoss di kccdnx`nj idv cdsx zb`cb foj`ns z`xb vocdvh`nj di `ncdmoknh oruonh`xvo dv xbo fksos dn zb`cb xbop kvo cklclkxoh knh onhs z`xb xbo uvoukvkx`dn diuov`dh`ckl sxkxomonxs knh voudvxs idv kscovxk`n`nj knh cdnxvdll`nj cdsxs.

[osx`dn @1

Sxkxo xbo dfaocx`yos di Cdsx Kccdnx`nj.

Dfaocx`yos di Cdsx Kccdnx`nj1

Xbo uv`mkvp dfaocx`yo di sxhp di cdsx `s xd cdnxv`fxo xd uvdi`xkf`l`xp xbvdjb Cdsx Vohcx`dnknh Cdsx Cdnxvdl. Xbo idlldz`nj dfaocx`yo di Cdsx Kccdnx`nj ckn fo `honxìòh.

;. Kscovxk`nmonx di Cdsx1 Xb`s `nydlyos cdllocx`dn di cdsx `nidvmkx`dn, fp vocdvh`njxbomnhov s`xkflo bokhs di kccdnx knh voudvx`nj scb `nidvmkx`dn dn k uov`dh`ckfks`s.

6. Hoxovm`nkx`dn di soll`nj uv`co1 Soll`nj uv`co `s `niloncoh fp k nmfov di ikcxdvsBdzoyov uv`cos cknndx fo i`roh foldz cdsx skyo `n orcoux`dnkl c`vcmsxkncos. Boncocdsx kccdnx`nj `s vo{`voh idv hoxovm`nkx`dn di uvduov soll`nj uv`co.

3. Cdsx Cdnxvdl knh Cdsx Vohcx`dn1 @n xbo ldnj vn, b`jbov uvdi`xs ckn fo kcbòyohdnlpxbvdjb Cdsx Vohcx`dn knh Cdsx Cdnxvdl.

8. Kscovxk`n`nj xbo uvdi`x di okcb kcx`y`xp1 Uvdi`x di okcb houkvxmonx $ kcx`y`xp $ uvdhcx

ckn fo hoxovm`noh fp cdmukv nj `xs voyono z`xb kuuvduv`kxo cdsx. Bonco CdsxKccdnx`nj onsvos uvdi`x moksvomonx dn kn dfaocx`yo fks`s.


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cdnhcx`nj Cdsx-Fonoi`x Knklps`s. Bonco Cdsx knh fonoi`xs di ykv`ds dux`dns kvoknklpsoh knh xbo Mknkjov cbddsos xbo loksx cdsx dux`dn. Xbs Cdsx Kccdnx`nj knhvoudvx`nj spsxom kss`sxs mknkjovs `n xbo`v hoc`s`dn mkg`nj uvdcoss.

[osx`dn @@1

Clkss`i`ckx`dn di cdsxs1

k. Dn xbo fks`s di X`mo uov`dh1

;. B`sxdv ckl Cdsxs1 Cdsxs volkx nj xd xbo uksx uov`dh, zb`cb bks klvokhp foon

`ncvvoh.

6. Cvvonx Cdsxs1 Cdsxs volkx`nj xd xbo uvosonx uov dh.

3. Uvo-hoxovm`noh Cdsxs1 Cdsxs volkx`nj xd xbo ixvo uov`dh7 Cdsx, zb`cb `scdmuxoh `n khyknco, dn xbo fks`s di suoc`i`ckx`dn di kll ikcxdvs kiiocx`nj `x.

f. Dn xbo fks`s di Fobky dv $ Nkxvo $ Ykv`kf`l`xp1

;


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;. Ykv`kflo Cdsxs1 Xboso kvo cdsxs zb`cb xonh xd ykvp dv cbknjo `n volkx`dn xd ydlmo diuvdhcx`dn dv loyol di kcx`y`xp. Xboso cdsxs `ncvokso ks uvdhcx`dn `ncvoksos knh y`co-yovsk o.j. cdsx di vkz mkxov`kl, h`vocx zkjos oxc. Bdzoyov, ykv`kflo cdsxs uov n`x kvojonovkllp cdnsxknx idv oyovp n`x di xbo khh`x`dnkl dxux.

Cdsxs

Dxux

6. I`roh Cdsxs1 Xbo cdsx zb`cb vomk`n i`roh `vvosuocx`yo di xbo cbknjo `n xbo loyol dikcx`y`xp $ dxux. Xboso cdsxs kvo ndx kiiocxoh fp ydlmo di uvdhcx`dn o.j. IkcxdvpVonx, @nsvknco oxc. I`roh Cdsxs uov n`x ykvp `nyovsolp z`xb ydlmo di uvdhcx`dn `.o.ì uvdhcx`dn `ncvoksos, i`roh cdsxs uov n`x hocvoksos knh y`co-yovsk. Sdmox`mosxboso kvo klsd gndzn ks Ckukc`xp Cdsxs dv Uov`dh Cdsx.

Cdsx

Dxux

Idv hoc`s`dn-mkg`nj uvudso I`roh Cdsxs kvo ivxbov sf-clkssìòh `nxd "k) Cdmm`xxohI`roh Cdsxs knh "f) H`scvox`dnkvp I`roh Cdsxs.

Cdmm`xxoh I`roh Cdsxs H`scvox`dnkvp I`roh Cdsxs


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Ulknx

,

fu`lh`nj

knh o{ùmonx @x kv`sos ivdm uov`dh`c "skllp pokvlp)

"o.j

. houvoc`kx`dn vonx, xkros hoc`s`dns vojkvh`nj xbo mkr`mm dxlkp

`nsvknco uvom`m oxc.)dv xd fo `ncvvoh, knh

K fks`c dvjkn`qkx`dn "o.j. @x `s ndx xòh xd k clokv ckso knh oiioc

volkx`dnsbù foxzoon `nuxs knh dxuxs

sklkvòs di sxkii)

Xboso cdsxs vomk`n nkiiocxoh fp knp Xboso cknndx fo cbknjoh `n xbo yovp sbdvx-sbdvx-xovm cbknjos `n xbo ydlmo di vn.

uvdhcx`dn.

Knp vohcx`dn `n cdmm`xxoh i`roh cdsxs H`scvox`dnkvp i`roh Cdsx ckn cbknjo ivdm

unhov ndvmkl kcx`y`xòs di xbo

cdncovn pokv xd pokv, z`xbdx h`sxvf`nj xbo ldnj-xovm

zdlh bkyo khyovso vouovcss`dnsdn dfaocx`yos.

xbo cdncovns ldnj xovm dfaocx`yos.

Scb cdsxs cknndx fo cdnxvdlloh. Xboso cdsxs kvo cdnxvdllkflo.

3. Som`-ykv`kflo Cdsxs1 Xboso kvo xbdso cdsxs zb`cb kvo ukvxp i`roh knh ukvxlp

ykv`kflo.Xboso kvo i`roh uxd k ukvx`clkv ydlmo di uvdhcx`dn knh focdmo ykv`kfloxbovokixov idv xbo norx loyol di uvdhcx`dn. Bonco, xbop kvo klsd cklloh Sxou Cdsxs.Sdmo orkmulos kvo Vouk`vs knh Mk`nxonknco, Olocxv`c`xp, Xoloubdno oxc.

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Cdsx

Dxux

c. Dn xbo fks`s di Olomonxs1

;. Mkxov`kls Cdsx di xknj`flo, ubps`ckl `nux soh `n volkx`dn xddxux$uvdhcx dn, idv orkmulo, cdsx di mkxov`kls, cdnsmkflo sxdvos,mk`nxonknco `xoms oxc.

6. Lkfdv Cdsx `ncvvoh `n volkx`dn xd bmkn vosdvcos di xbo onxovuv`so, idvorkmulo, zkjos xd zdvgovs, Sklkvp xd Dii`co Sxkii, Xvk`n`nj Oruonsos oxc.

3. Oruonsos Cdsx di duovkx`nj knh vnn`nj xbo onxovuv`so, dxbov xbkn mkxov`klsknh lkfdv, `x `s xbo vos`hkl ckxojdvp di cdsx. Idv orkmulo, Ikcxdvp Vonx, Dii`coMk`nxonknco, Sklosmon Sklkvp oxc.

h. Dn xbo fks`s di Volkx`dnsbù1

;. H`vocx Cdsxs1 Cdsxs zb`cb kvo h`vocxlp volkxoh xd $ `honx iòh z`xb $ kxxv`fxkfloxd k CdsxConxvo dv k Cdsx n`x.

Orkmulo1 Cdsx di fks`c vkz mkxov`kl soh `n xbo i`n`sboh uvdhcx, zkjos uk`h xd s`xolkfdv `n k cdnxvkcx oxc.

6. @nh`vocx Cdsxs1 Cdsxs xbkx kvo ndx h`vocxlp `honxìòh z`xb k cdsx conxvo dv k cdsxn`x.Scb cdsxs kvo kuudvx`dnoh dyov hìiovonx cdsx conxovs s`nj kuuvduv`kxofks`s. Orkmulos1 Ikcxdvp Vonx `ncvvoh dyov ykv`ds houkvxmonxs7 Sklkvp di

suovy`sdvonjkjoh `n dyovsoo`nj ykv`ds cdnsxvcx`dn cdnxvkcxs oxc. Ndxo1 Kll`nh`vocx cdsxs kvo cdllocx`yolp cklloh ks Dyovbokhs, s`nco xbop kvo jonovkllp`ncvvoh dyov ykv`ds uvdhcxs "cdsx n`xs), ykv`ds houkvxmonxs "cdsx conxovs)


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o. Dn xbo fks`s di Cdnxvdllkf`l xp

;. Cdnxvdllkflo Cdsxs Cdsxs, zb`cb ckn fo `niloncoh knh cdnxvdlloh fp

mknkjov`klkcx`dn. Bdzoyov, Cdnxvdllkf`l`xp `s k volkx`yo xovm knh `s sfaocx xdxbo idlldz`nj vosxv`cx`dns.

"k) X`mo Covxk`n cdsxs kvo cdnxvdllkflo `n xbo ldnj vn knh ndx `n xbo

sbdvx vn.

"f) Ldckx`dn Covxk`n cdsxs kvo ndx `niloncoh knh hoc`hoh kx k ukvx`clkldckx`dn $ cdsx conxvo. @i lokso kjvoomonxs di ikcxdvp uvom`sos kvo

orocxoh conxvkllp kx xbo Bokh Dii`co, ikcxdvp mknkjovs cknndx cdnxvdlxbo `ncvvonco di cdsx.

"c) Uvdhcx $ Dxux Covxk`n cdsx kvo cdnxvdllkflo fp voiovonco xd dnouvdhcx dv mkvgox sojmonx knh ndx fp voiovonco xd xbo dxbov, idvorkmulo, cdsx di cdmmdn vkz mkxov`kl `nux idv orudvxs `s ldzov xbknxbkx di hdmosx`ckllp sdlh jddhs s`nco orc`so hxp cdncoss`dns $ hxphvkzfkcg `s kyk`lkflo idv orudvx sklos.

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6. _ncdnxvdllkflo Cdsxs Xboso kvo xbo cdsxs xbkx cknndx fo `niloncoh knhcdnxvdlloh fp k suocì`c momfov di xbo dvjkn`qkx`dn. Xbo l`no di hìiovoncofoxzoon cdnxvdllkflo knh ndn-cdnxvdllkflo cdsxs `s xb`n.

Ndxo1 Nd cdsx `s ncdnxvdllkflo. Cdnxvdllkf`l`xp `s sfaocx xd xbo vosxv`cx`dns lk`h hdznkfdyo.

i. Dn xbo fks`s di Ndvmkl`xp1

;. Ndvmkl Cdsx1 Cdsx, zb`cb ckn fo voksdnkflp oruocxoh xd fo `ncvvoh nhovndvmkl,vdx`no knh vojlkv duovkx`nj cdnh`x`dns.

6. Kfndvmkl Cdsx1 Cdsxs dyov knh kfdyo ndvmkl cdsxs7 Cdsxs zb`cb `s ndx`ncvvoh nhovndvmkl duovkx`nj cdnh`x`dns o.j. i`nos knh uonklxòs.

j. Dn xbo fks`s di Incx`dns dv duovkx`dns1

;. Uvdhcx`dn Cdsx1 Xbo cdsx di xbo sox di duovkx`dns cdmmonc`nj z`xb suulp di

mkxov`kls, lkfdv knh sovy`cos knh onhs z`xb xbo uv`mkvp ukcg`nj di uvdhcx.Xbs `x `s o{kl xd xbo xdxkl di H`vocx Mkxov`kls, H`vocx Lkfdv, H`vocx Oruonsosknh Uvdhcx`dn $ikcxdvp Dyovbokhs.

6. Khm`n`sxvkx`dn Cdsx1 Xbo cdsx di idvmlkx nj xbo udl`cp, h vocx nj xbo

dvjkn`skx`dn knh cdnxvdll`nj xbo duovkx`dns di xbo nhovxkg`nj, zb`cb `s ndx

h`vocxlp volkxoh xd uvdhcx`dn, soll`nj, h`sxv`fx`dn, vosokvcb dv hoyoldumon

kcx`y`xp dv incx`dn. O.j Dii`co Vonx, Kccdnxs Houkvxmonx Oruonsos, Kh`x knh

Lojkl Oruonsos, H`vocxdvs Vomnovkx`dn oxc.

3. Soll`nj Cdsx1 Xbo cdsx di soog`nj xd cvokxo knh sx`mlkxo homknh knh disocv`nj dvhovs. Xboso kvo sdmox`mos cklloh mkvgox`nj cdsxs o.jKhyovx`somonx, vomnovkx`dn xd Sklosmon, Sbdz-vddm Oruonsos, Cdsx diskmulos.

8. H`sxv`fx`dn Cdsx1 Xbo cdsx di xbo so{onco di duovkx`dns zb`cb foj`ns z`xbmkg`nj xbo ukcgoh uvdhcx kyk`lkflo idv h`sukxcb knh onhs z`xb mkg`nj xbovocdnh`x`dnoh voxvnoh omuxp ukcgkjo ì knp kyk lkflo idv vo-so O j


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sxdvkjo, oruonh`xvo `ncvvoh `n mdy`nj kvx clos xd knh ivdm uvdsuocx`yocsxdmovs "ks `n Sklo dv Voxvn) oxc.

?. Vosokvcb Cdsx1 Xbo cdsx di vosokvcb`nj idv noz dv `muvdyoh uvdhcxs, nozkuul`ckx`dnsdi mkxov`kls dv `muvdyoh moxbdhs.

9. Hoyoldumonx Cdsx1 Xbo cdsx di xbo uvdcoss zb`cb foj`ns z`xb xbo`mulomonxkx`dn di xbo hoc`s`dn xd uvdhco k noz dv `muvdyoh uvdhcx, dv xdomuldp k noz dv `muvdyoh moxbdh knh onhs z`xb cdmmoncomonx di idvmkluvdhcx`dn di xbkx uvdhcx dv fp xbkx moxbdh.

:. Uvo-uvdhcx`dn Cdsx1 Xbo ukvx di hoyoldumonx cdsx `ncvvoh `n mkg`nj k xv`kuvdhcx`dnvn uv`dv xd idvmkl uvdhcx`dn.

2. Cdnyovs`dn Cdsx1 Xbo sm di h`vocx zkjos, h`vocx oruonsos knh dyovbokhcdsx dicdnyovx`nj vkz mkxov`kls xd xbo i`n`sboh sxkjo dv cdnyovx`nj k mkxov`kivdm dno sxkjo di uvdhcx`dn xd xbo dxbov.

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b. Dn xbo fks`s di Kxxv`fxkf`l`xp xd xbo uvdhcx1

;. Uov`dh Cdsx1 Xboso kvo xbo cdsxs, zb`cb kvo ndx kss`jnoh xd xbouvdhcxs fx kvocbkvjoh ks oruonsos kjk`nsx xbo voyono di xbo uov`dh`n zb`cb xbop kvo `ncvvoh. Ndn-mknikcxv`nj cdsxs o.j. Soll`nj knh

H`sxv`fx`dn Cdsxs kvo jonovkllp vocdjn`soh ks uov`dh cdsxs. Xboso cdsxskvo ndx `nclhoh `n `nyonxdvp yklkx`dn.

6. Uvdhcx Cdsx1 Xboso kvo xbo cdsxs, zb`cb kvo kss`jnoh xd xbo uvdhcxknh kvo `nclhoh `n `nyonxdvp yklkx`dn. Xboso kvo klsd cklloh ks@nyonxdv`kflo cdsxs. _nhov kfsdvux`dn cdsx`nj, xdxkl mknikcxv`nj cdsxskvo vojkvhoh ks uvdhcx cdsxs zb`lo nhov mkvj`nkl cdsx`nj, dnlpykv`kflo mknikcxv`nj cdsxs kvo cdns`hovoh. Xbo uvudsos dcdmux`nj uvdhcx cdsxs kvo ks nhov1

"k) Uvoukvkx`dn di I`nknc`kl Sxkxomonxs z`xb idcs dn `nyonxdvp

yklkx`dn.

"f) Uvdhcx uv`c`nj idcs dn cdsxs kss`jnoh knh `ncvvoh dn xbouvdhcx x`ll `x `s mkho kyk`lkflo xd xbo csxdmov $ sov.

"c) Cdsx-uls-Cdnxvkcxs z`xb Jdyovnmonx Kjoncòs zbovo xboidcs `s dn vo`mfvsomonx di cdsxs suocì`ckllp kss`jnoh xd xboukvx`clkv adf$cdnxvkcx.

`. Dn xbo fks`s di Hoc`s`dn Mkg`nj

K. Voloyknx Cdsxs1 Xbo cdsxs, zb`cb kvo voloyknx knh soil idv hoc`s`dn-mkg`nj uvudsos.

;. Mkvj`nkl Cdsx Mkvj`nkl cdsx `s xbo xdxkl ykv`kflo cdsx `.o. uv`mo cdsxuls ykv`kflodyovbokhs. @x `s kssmoh xbkx ykv`kflo cdsx ykvòs h`vocxlpz`xb uvdhcx`dn zbovoks i`roh cdsx vomk`ns i`roh `vvosuocx`yo di ydlmodi uvdhcx`dn. Mkvj`nkl cdsx `s k voloyknx cdsx idv hoc`s`dn xkg`nj, ks xb`scdsx z`ll fo `ncvvoh `n ixvo idv khh`x`dnkl n`xs di uvdhcx`dn.

6. Hìiovonx`kl Cdsx @x `s xbo cbknjo `n cdsxs ho xd cbknjo `n xbo loyol dikcx`y`xp dv ukxxovn dv moxbdh di uvdhcx`dn Zbovo xbo cbknjo voslxs `n


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3. Duudvxn`xp Cdsx Xb`s cdsx voiovs xd xbo yklo di skcv`i`co mkho dvfonoi`x di duudvxn`xp idvojdno `n kccoux`nj kn klxovnkx`yo cdvso dikcx`dn.

Idv orkmulo1

";) k i`vm i`nknc`nj `xs orukns`dn ulkns fp z`xbhvkz`njmdnop ivdm `xs fkng houds`xs. @n scb k ckso xbo ldssdi `nxovosx dn xbo fkng houds`x `s xbo duudvxn`xp cdsxidv ckvvp`nj dx xbo orukns`dn ulkn.

"6) Xbo duudvxn xp cdsx di s`nj k mkcb`no xd uvdhco kukvx`clkv uvdhcx `s xbo okvn`nj idvjdno xbkx zdlh

bkyo foon udss`flo `i xbo mkcb`no zks soh xduvdhco dxbov uvdhcxs.

"3) Xbo duudvxn xp cdsx di dnos x`mo `s xbo okvn`nj zb`cbbo zdlh bkyo okvnoh ivdm b`s uvdioss`dn.

Duudvxn`xp cdsx `s k voloyknx cdsx zbovo klxovnkx`yos kvo kyk`lkflo. Bdzoyov, duudvxn`xpcdsx hdos ndx i`nh knp ulkco `n idvmkl kccdnxs knh `s cdmuxoh dnlp idv cdmukv`sdnuvudsos.

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8. H`scvox`dnkvp cdsxs Xboso kvo osckukflo dv kyd`hkflo cdsxs. @n dxbovzdvhs xboso kvo cdsxs, zb`cb kvo ndx ossonx`kl idv xbo kccdmul`sbmonx di kmknkjov`kl dfaocx`yo.

?. Voulkcomonx Cdsx @x `s xbo cdsx kx zb`cb xbovo cdlh fo uvcbkso di kn

kssox dvmkxov`kl `honx`ckl xd xbkx zb`cb `s fo`nj voulkcoh dv hoykloh. @x `s xbocdsx di voulkcomonx kx cvvonx mkvgox uv`co knh `s voloyknx idv hoc`s`dn-mkg`nj.

9. @muxoh Cdsxs Xboso kvo ndx`dnkl cdsxs kuuokv`nj `n xbo cdsx kccdnxsdnlp o.j. ndx dnkl vonx cbkvjos, `nxovosx dn cku`xkl idv zb`cb nd `nxovosx bksfoon uk`h. Xboso kvo voloyknx cdsxs idv hoc`s`dn-mkg`nj. Zbovo klxovnkx`yocku`xkl `nyosxmonx uvdaocxs kvo fo`nj oyklkxoh, `x `s nocosskvp xd cdns`hov xbo@muxoh `nxovosx dn cku`xkl foidvo k hoc`s`dn `s kvv`yoh kx ks xd zb`cb `s xbomdsx uvdi`xkflo uvdaocx.

:. Dx-di udcgox cdsx Xboso kvo xbo cdsxs, zb`cb onxk`l cvvonx dv nokv ixvocksbdxlkps idv xbo hoc`s`dn kx bknh ks duudsoh xd cdsx, zb`cb hd ndx vo{`voknp cksb dxlkp "o.j. houvoc`kx dn). Scb cdsxs kvo voloyknx idv hoc`s`dn-mkg`nj, ks xboso z`ll dccv `n nokv ixvo. Xb`s cdsx cdncoux `s k sbdvx-vncdncoux knh `s soh `n hoc`s`dns volkx`nj xd i`rkx`dn di soll`nj uv`co `n vocoss`dn,mkgo dv fp, oxc. Dx-di-udcgox cdsxs ckn fo kyd`hoh dv skyoh ì k ukvx`clkvuvdudskl nhov cdns`hovkx`dn `s ndx kccouxoh.

F. @vvoloyknx Cdsxs1 Xbo cdsxs, zb`cb kvo ndx voloyknx dv soil idv hoc`s`dn-mkg`nj.

;. Sng Cdsx @x `s xbo cdsx, zb`cb bks klvokhp foon `ncvvoh dv sng `n xbo uksx@x `s ndxvoloyknx idv hoc`s`dn-mkg`nj knh `s cksoh fp cdmuloxo kfknhdnmonxks kjk`nsx xomudvkvp sbxhdzn. Xbs ì k i`vm bks dfsdloxo sxdcg di mkxov`klskmdnx`nj xd Vs.?5,555 zb`cb ckn fo sdlh ks scvku idv Vs.?,555 dv ckn fox`l`soh `n k suoc`kl adf, xbo yklo di duon`nj sxdcg di Vs.?5,555 `s k sng cdsxknh `s ndx voloyknx idv hoc`s`dn-mkg`nj.

6. Cdmm`xxoh Cdsx K cdsx, zb`cb bks foon cdmm`xxoh fp xbo mknkjomonx, `sndx voloyknx idv hoc`s`dn mkg`nj. Xb`s sbdlh fo cdnxvksxoh z`xb h`scvox`dnkvpcdsxs, zb`cb kvo kyd`hkflo cdsxs.

3. Kfsdvfoh I`roh Cdsx I`roh cdsxs zb`cb hd ndx cbknjo ho xd `ncvokso dvhocvokso `nkcx`y`xp `s `vvoloyknx idv hoc`s`dn-mkg`nj. Klxbdjb scb i`roh cdsxskvo kfsdvfoh `n cdsx di uvdhcx`dn dn k ndvmkl vkxo, scb cdsxs kvo `vvoloyknxidv mknkjov`kl hoc`s`dn-mkg`nj. Bdzoyov ì i`roh cdsxs kvo suocì c, xbopfocdmo voloyknx idv hoc`s`dn-mkg`nj.


13/48

Orul`c`x Cdsxs Xboso kvo klsd gndzn ks dx di udcgox cdsxs. Xbop voiov xd cdsxs`nydly`nj `mmoh`kxo ukpmonx di cksb. Sklkv`os, zkjos, udsxkjo xolojvkm, uv`nx`nj sxkx`dnovp, `nxovosx dn ldkn oxc. kvo sdmo orkmulos di orul`c`x cdsxs `nydly`nj `mmoh`kxocksb ukpmonx.

@mul`c`x Cdsxs Xboso cdsxs hd ndx `nydlyo knp `mmoh`kxo cksb ukpmonx. Xbop kvo ndxvocdvhoh `n xbo fddgs di kccdnx. Xbop kvo klsd gndzn ks ocdndm`c cdsxs.

Osx`mkxoh cdsx1

xbo oruocxoh cdsx di mknikcxvo dv kc{`s`x`dn, dixon `n xovms di k n`x di uvdhcx cdmuxohdn xbo fks`s di `nidvmkx`dn kyk`lkflo `n khyknco di kcxkl uvdhcx`dn dv uvcbkso. Osx`mkxoh

cdsxs kvo uvdsuocx`yo cdsxs s`nco xbop voiov xd uvoh`cx`dn di cdsxs.

9


14/48

Sbx hdzn cdsxs1

Xbdso cdsxs, zb`cb cdnx`no xd fo, `ncvvoh oyon zbon k ulknx `s xomudvkv`lp sbxhdzn, o.jvonx, vkxos, houvoc`kx`dn, oxc. Xboso cdsxs cknndx fo ol`m`nkxoh z`xb xbo cldsvo di xbo ulknx. @ndxbov zdvhs, kll i`roh cdsxs zb`cb cknndx fo kyd`hoh hv`nj xbo xomudvkvp cldsvo di k ulknx z`lfo gndz ks sbx hdzn cdsxs.

Kfsdlxo Cdsx1

Xboso cdsxs voiov xd xbo cdsx di knp uvdhcx, uvdcoss dv n`x `n `xs xdxkl`xp. Zbon cdsxs kvouvosonxoh `n k sxkxomonx idvm, ykv`ds cdsx cdmudnonxs kvo sbdzn `n kfsdlxo kmdnx dv ks kuovconxkjo di xdxkl-cdsxs dv ks uov n`x cdsx dv kll xdjoxbov. Bovo xbo cdsx hou`cxoh `n kfsdlxokmdnx mkp fo cklloh kfsdlxo cdsxs knh kvo fkso cdsxs dn zb`cb ivxbov knklps`s knhhoc`s`dns kvo fksoh.

Hìiovonco foxzoon cdsx vohcx`dn knh cdsx cdnxvdl1

Cdsx Cdnxvdl Cdsx Vohcx`dn

; @x k`ms kx kcbòy`nj xbo osxkfl`sboh @x k`ms kx kcbòy`nj k vohcx`dn `n cdsx

cdsx sxknhkvhs. fp s`nj knp s`xkflo xocbn`{o l`go

yklo onj`noov`nj, Zdvg Sxhp,

Sxknhkvh`skx`dn knh S`mulì`ckx`dn,

Ykvòxp vohcx`dn, [kl`xp moksvomonx

knh vosokvcb

Duovkx`dns vosokvcb,

Mkvgox vosokvcb,

Adf Oyklkx`dn knh Mov`x Vkx`nj

@muvdyomonx `n hos`jn,

Mocbkn`skx`dn knh kxdmkx`dn.

6 @x s k uvoyonx`yo incx`dn. Cdsxs kvo @x s k cdvvocx`yo incx`dn. @x duovkxos

dux`m`soh foidvo xbop kvo `ncvvoh. oyon zbon oii`cònx cdsx cdnxvdl spsxom

or`sxs. Xbovo `s k vddm idv vohcx`dn `n

kcbòyoh cdsxs.

3 Xbo mk`n sxvoss `s dn xbo uvosonx Xbo omubks`s bovo `s ukvxlp dn uvosonx


15/48

8 @x sxkvxs ivdm osxkfl`sb`nj cdsx @x cbkllonjos xbo sxknhkvhs idvxbz`xb

sxknhkvhs knh kxxomuxs xd goou xbo knh kxxomuxs xd vohco cdsx dn

cdsxs di duovkx`dn di k uvdcoss `n l`no cdnx`nds fks`s.

z`xb xbo sxknhkvhs.

? @x kxxomuxs xd kcb`oyo xbo fosx _nhov cdsx vohcx`dn, nd cdnh`x`dn s

udss`flo voslxs kx xbo loksx cdsx nhov cdns`hovoh xd fo uovmknonx, zbovo k

j`yon cdnh`x`dns. cbknjo z`ll socvo k ldzosx cdsx i`jvo.

9 Xb`s uvdcoss nhovxkgos xbo Xb`s uvdcoss i`nhs dx xbo sfsx`xxos

cdmuox`x`yo knklps`s di kcxkl voslxs fp i`nh`nj dx noz zkps knh mokns.

z`xb osxkfl`sboh ndvms.

:. @x bks l`m`xoh kuul`ckf`l`xp xd xbdso @x s n`yovskllp kuul`ckflo xd kll kvoks

`xoms di cdsx idv zb`cb sxknhkvhs ckn di fs`noss. @x hdos ndx houonh dn

fo sox. sxknhkvh xbdjb xkvjox kmdnxs mkp fo

sox.

2. Cdsx cdnxvdl sdmox mos lkcgs @x `s k cdnx`nds uvdcoss `nydly`nj

hpnkm`c kuuvdkcb. hpnkm`c kuuvdkcb.

:


16/48

Hkxk Fkso

K hkxk fkso `s k cdmuxov i`lo spsxom xbkx sos k ukvx`clkv i`lo dvjkn`qkx`dn xd ikc`l`xkxo vku`huhkx`nj di `nh`y`hkl vocdvhs, s`mlxknods uhkx`nj di volkxoh vocdvhs, oksp kccoss xd kllvocdvhs fp kll kuul`ckx`dns uvdjvkms, knh vku`h kccoss xd kll sxdvoh hkxk zb`cb msx fofvdjbx xdjoxbov idv k ukvx`clkv vdx`no voudvx dv `n{`vp dv idv suoc`kl uvudso voudvx dv

`n{`vp.

Iokxvos1

K i`lo sxvcxvo xbkx ikc`l`xkxos xbo kssdc`kx`dn di dno `nxovnkl vocdvh z`xb dxbov `nxovnklvocdvhs.

Cvdss-incx`dnkl `nxojvkx`dn di i`los di xbkx vocdvhs zb`cb uvoy`dslp zdlh bkyo foon `nonx`volp `nhouonhonx i`los ckn ndz fo kssdc`kxoh knh uvdcossoh xdjoxbov kxdmkx`ckllp.

Uvdjvkm$hkxk i`lo `nhouonhonco, zb`cb oksos xbo uhkx`nj knh mk`nxonknco di xbo hkxkfksoknh onbkncos suoc`kl-voudvx ckukf`l`xòs.

Cdmmdn sxknhkvhs xbvdjbdx `n vosuocx di hkxk hoi`n`x`dns, vocdvh idvmkxs, knh dxbov xpuosdi hkxk hoscvùx`dns.

K hkxk fkso mknkjomonx spsxom "HFMS) xd mknkjo xbo hkxk i`los.

K hkxk h`cx`dnkvp xbkx cdnxk`ns `nidvmkx`dn kfdx xbo hkxk knh xbo hkxkfkso.

Lkvjo-scklo h`vocx kccoss momdvp xd cdnxk`n xbo hkxk knh xbo hkxk fkso mknkjomonxspsxom.

Sdub`sx`ckxoh cdmmn`ckx`dns o{ùmonx knh uvdjvkms xbkx uovm`x mlxùlo sovs xdkccoss xbo hkxkfkso s`mlxknodslp.

Sdub`sx`ckxoh fkcgu, vocdyovp, knh vosxkvx xocbn`{os xd uovm`x vocdnsxvcx`dn di xbo hkxkfkso i`los ì hkxk `s ldsx dv hosxvdpoh.

K {ovp lknjkjo xbkx uovm`xs okcb dn-l`no {ovp ks zoll ks vocdvhs uhkxo dn kxvknskcx`dn-fp xvknskcx`dn fks`s.

Gop kxxv`fxos di Duovkx`dnkl Hkxkfksos1

Duovkx`dnkl Hkxkfksos1 Duovkx`dnkl kcx`y`xòs vo{`vo ill hoxk`ls kfdx xbo xvknskcx`dns`nydlyoh. Duovkx`dnkl hkxkfksos skx`sip xbo vo{`vomonxs di hkp-xd-hkp duovkx`dns "ks duudsoh


17/48

;. Cdns`sxoncp di volkxoh `nidvmkx`dn olomonxs1 Duovkx`nj uovsdnnol "ks zoll ksmknkjovs) kvo klovx idv `nidvmkx`dn xbkx `s `ncdns`sxonx z`xb `nidvmkx`dn xbop klvokhpudssoss. @i `nidvmkx`dn ivdm hìiovonx sdvcos kfdx xbo skmo xvknskcx`dns `s cdns`sxonx"dno sdvco xonhs xd cdni`vm knh suudvx xbo dxbov), xb`s `nidvmkx`dn, ks zoll ks xbo`nidvmkx`dn spsxom, bks jvokxov ykl`h`xp. @n ckso di `ncdns`sxoncòs, duovkx`dns uovsdnnomkp hoyoldu x`mo-cdnsm`nj suulomonxkl `nidvmkx`dn spsxoms di xbo`v dzn.

6. X`mol`noss di xvknskcx`dns, `nidvmkx`dn knh mknkjov`kl voudvxs1 @nidvmkx`dn `smdvosoil zbon xbop kvo uvdy`hoh dn k vokl x`mo fks`s xd duovkx`dns ks zoll ks idvmknkjovs. Duovkx`dnkl hkxkfksos kvo klzkps x`molp ho xd1

"k) S`mlxknods uhkx`nj di kll vocdvhs kiiocxoh fp k xvknskcx`dn7

"f) Ivo{onx so di dn-l`no xvknskcx`dns onxvp7 knh

"c) Mlxùlo i`los nooh ndx fo uvdcossoh so{onx`kllp idv voudvx jonovkx`dn.

3. Fkcgu hoxk`l uvdy`hoh fp `n{`vp ckukf`l`xp1 Duovkx`dns uovsdnnol msx voiov xdfkcg hoxk`ls, scb ks xvknskcx`dns z`xb k yonhdv `n k uvocoh`nj uov dh, xbkx kvonoohoh xd knszov csxdmov {osx`dns kfdx kccdnx sxkxs. @i xbo hoxk`loh fkcguhkxk `s voxk`noh

2


18/48

z`xb kn dn-l`no hkxkfkso xbkx bks k {ovp lknjkjo, xbo hoxk`ls noohoh ckn skllp fokccossoh vku`hlp xbvdjb xbo z`nhdz uvdy`hoh fp xbo hkxk fkso {ovp lknjkjo.

8. Hkxk sbkv`nj1 Xbo sbkv`nj di k lkvjo uddl di duovkx`dns hkxk kmdnj mlxùlo sovhoukvxmonxs `s udss`flo z`xb hkxkfkso. Idv orkmulo, uvdhcx`dn onj`noov`nj knh`nyonxdvp uovsdnnol mkp nooh `nidvmkx`dn volkxoh xd dno kndxbovs cvvonx kcx`y`xòs

xbkx ckn fo mkho kyk`lkflo ks noohoh. Scb hkxk `s mkho kyk`lkflo xbvdjb kllduovkx`dnkl hkxkfkso.

Kxxv`fxos di Mknkjov`kl Hkxkfksos

Mknkjov`kl hkxkfksos kvo soh idv mknkjov`kl hoc`s`dn-mkg`nj "ks duudsoh xd duovkx`dns)Kukvx ivdm xbo vdx`no iokxvos idnh `n Duovkx`dnkl Hkxkfkso, xbo idlldz`nj khh`x`dnkl iokxvoskvo idnh `n Mknkjov`kl Hkxkfksos1

;. @nxoll`jonco spsxoms1 @nxoll`jonco `nidvmkx`dn noohoh ivdm dxs`ho xbo dvjkn`qkx`dnidv sxvkxoj`c ulknn`nj uvudsos `s fdxb sfsxknx kl `n {kl`xp knh cv x`ckl xd xdumknkjomonx kcx y xòs. Xbo cdmf`nkx`dn di `nxoll jonco spsxoms knh hkxkfksocdnsx`xxos dno di xbo mdsx `mudvxknx `njvohònxs `n k M@S.

6. Suoc`kl mknkjomonx uvdfloms1 Hkxkfkso `muvdyo mknkjovs kf`l xp xd vosudnhvku`hlp xd suoc`kl mknkjomonx uvdfloms, xbs uvdy`h`nj kn onbkncoh khbdc voudvx`nj

ckukf`l`xp. Bdzoyov hkxk idv suoc`kl uvdflom skjo cknndx fo knx`cùkxoh, `x mkp foudss`flo xd uvdy`ho xbo `nidvmkx`dn noohoh idv xboso uvdfloms mdvo vku`hlp z`xb khkxkfkso fockso di uvdjkm$i`lo `nhouonhonco, cdmmdn sxknhkvhs, knh dxbov hkxkfkso cbkvkcxov`sx`cs.

3. Mknkjomonx mdhols1 Hkxkfkso ckn sovyo mknkjovs fp onbknc`nj xbo kf`l`xp xdhoyoldu cdmuxov mdhols idv mknkjomonx so. Hkxk ckn fo orxvkcxoh ivdm knduovkx`dns hkxkfkso idv `ncls`dn `n xbo Hoc`s`dn Suudvx Spsxoms hkxkfkso. Xb`shkxk nooh ndx fo voidvmkxxoh knh ulkcoh `n k soukvkxo i`lo idv kccoss`nj fp xbo mdhol

zb`cb `s xbo cdmmdn uvkcx`co idv mdhol`nj z`xb ndn-hkxk fkso spsxoms. Xbo kf`l`xp divolkx`dnkl hkxk fkso spsxoms xd {`cglp jonovkxo onx`vo noz i`los "zb`cb cdlh focdmoxbo HSS hkxk fkso) kuuokvs xd vocdmmonh xbom idv cdmuknòs xbkx oruocx xdhoyoldu hoc`s`dn suudvx spsxoms.

8. Gop xksg `nidvmkx`dn spsxoms1 Hkxkfksos ckn sovyo mknkjovs fp bolu`nj xbom xddvjkn`qo xbo `nidvmkx`dn spsxom kvdnh gop mknkjomonx xksgs. Hkxkfksos sbdlh fosxvcxvoh kvdnh gop xksgs kx okcb loyol, skllp z`xb dno hkxkfkso idv okcb gopxksg. Sccossil kccdmul`sbmonx di gop xksgs dixon vo{`vos cd-dvh`nkx`nj `nidvmkx`dnivdm mlxùlo incx`dnkl kvoks, zb`cb kvjos `n ikydv di cvdss-incx`dnkl hkxk fksospsxoms idv gop xksgs.


19/48

;. Zbdl`sx`c Uv`ncùlo Cdns`hov k jldfkl uovsuocx`yo1 zbonoyov k noz kuul`ckx`dn `scdnxomulkxoh, `x sbdlh fo yòzoh `n xbo l`jbx di xbo onx`vo scbomo di xbo `nidvmkx`dnspsxom. Kn oiiocx`yo hkxk fkso spsxom cknndx fo osxkfl`sboh dn kuul`ckx`dn kx k x`mozbon kn onx`volp noz dvònxkx`dn knh k cdbovonx hkxk fkso mksxov ulkn kvo vo{`voh.Xbo cdsx di nulknnoh hoyoldumonx `s b`jb.

6. Hoc`s`dn mkg`nj Uv`ncùlo _so k xdu-hdzn hos`jn1 K hkxkfkso uvdaocx fojn fp

i`vsx idcs`nj dn `nidvmkx`dn noohs kx xbo fdxxdm di xbo dvjkn`qkx`dn-k fdxxdm-u

0


20/48

kuuvdkcb z`ll noyov voco`yo kho{kxo kxxonx`dn. Xbo xdu-hdzn kuuvdkcb xd hos`jn`njhkxkfksos orul`c`xlp vocdjn`qos mknkjomonx noohs. Xb`s kuuvdkcb idcsos i`vsx dnson`dv knh m`hhlo-mknkjomonx `nidvmkx`dn noohs knh xbon dn duovkx`dns noohs.

3. Orcoux`dn Uv`ncùlo Uvdy`ho idv solocx`yo `nidvmkx`dn voudvx`nj1 Xbo hkxkfkso sbdlhjonovkxo uv`mkvp voudvxs idv okcb mkadv mknkjomonx kcx y xp, z`xb fkcgu hoxk`

kyk`lkflo dn vo{osx. Xb`s uv`mkvp voudvx sbdlh cdnxk`n kll xbo voloyknx `nidvmkx`dnvo{`voh idv xbo mknkjov`kl xksgs knh sbdlh ndx cdnxk`n orxvknods `nidvmkx`dnMknkjovs sbdlh ndx fo idvcoh xd jd xbvdjb soyovkl hkxk fkso voudvxs s`mlxknodslpxd sdvx xbo voloyknx `nidvmkx`dn ivdm xbo kyk`lkflo `nidvmkx`dn.

8. Hìiovonx`kx`dn Uv`ncùlos Uvdy`ho idv hìiovonx knh mlxùlo hkxk fksos idv hìiovonxloyols di mknkjomonx1 Hkxkfksos sbdlh fo hos`jnoh fp xbo xpuo di mknkjov`kl kcx`y`xp"scb ks gop xksgs) idv k ukvx`clkv loyol di mknkjomonx, ho xd hìiovonco `n `nidvmkx`dnvo{`vomonxs knh h`sx`ncx`dn foxzoon ulknn`nj knh cdnxvdl kcx`y`xòs. @n mknp s`xkx`dnskx loksx xzd xpuos di hkxkfksos kx okcb loyol z`ll fo mdsx soil7 dno dv mdvo hkxkfksosmkp fo noohoh idv mknkjomonx cdnxvdl, knh dno dv mdvo mkp klsd fo noohoh idvulknn`nj kcx`y`xòs.

?. Ndn-cdnyovs`dn Uv`ncùlo Hd nd cdnyovx or`sx`nj i`los1 Cdnyovs`dn di or`sx`njcdnyonx`dnkl i los bks mknp h`skhyknxkjos. @x mokns xbkx xbo hkxkfkso hos`jnuovsdnnol, ";) kvo ndx kzkvo di `nidvmkx`dn vosdvco mknkjomonx cdncouxs "dv kx loksxhd ndx uvkcx`co xbom), "6) kvo ndx uvkcx`c`nj xbo i`vsx xzd uv`ncùlos di jldfkl uovsuocx`yoknh xdu-hdzn hos`jn, "3) kvo `nxonh`nj xd hoyoldu hkxk fksos xbkx kvo ndx cvdssincx`dnkl, knh "8) z`ll onh u z`xb k mdvo oruonsos knh uvdfkflp nd oiiocx`yo i`lo

spsxom, `n xovms di mknkjov`kl x`l`xp7 xbkn xbkx or`sxoh foidvo cdnyovs`dn.

[osx`dns ivdm uksx orkm`nkx`dns1

[. ;

H`sx`nj`sb foxzoon cdsx cdnxvdl knh cdsx vohcx`dn. "Ksgoh ? x`mos) "? mkvgs)

Knszov1

Voiov ukjo :

[. 6

Fvòilp orulk`n xbo cdncoux di duudvxn`xp cdsx. "Ndyomfov ;009 $ ;00:) "8 mkvgs)


21/48

Voiov xd ukjo :

[. 3

Zbkx `s moknx fp `ncvomonxkl voyono4 "Ndyomfov ;00:) "8 mkvgs)

Knszov1

@ncvomonxkl voyono `s xbo khh`x`dnkl voyono xbkx kv`so ivdm xbo uvdhcx`dn dv sklo di k jvdudi khh`x`dnkl n`xs. @x `s dno di xbo xzd fks`c cdncouxs xbo dxbov fo`nj `ncvomonxkl cdsx zb`cbjd xdjoxbov z`xb h`iiovonx`kl cdsx knklps`s. @ncvomonxkl cdsx `n ikcx `s xbo khhoh cdsx ho xdcbknjo o`xbov `n loyol di kcx`y`xp dv `n xbo nkxvo di kcx`y`xp.

[. 8

;5


22/48

Cdsxs mkp fo clkssìòh `n k ykvòxp di zkps kccdvh`nj xd xbo`v nkxvo knh `nidvmkx`dn noohs dixbo mknkjomonx H`scss. "Ndyomfov ;00:) "8 mkvgs)

Knszov1

Cdsxs ckn fo clkssìòh kccdvh`nj xd xbo`v nkxvo knh `nidvmkx`dn noohs di xbo mknkjomonx `nxbo idlldz`nj mknnov.

;. Fp olomonx1 _nhov xb`s clkss i`ckx`dn cdsxs kvo clkssì oh `nxd "k) H`vocx cdsxs knh "f)@nh`vocx cdsxs kccdvh`nj xd olomonxs y`q. mkxov`kls, lkfdv knh oruonsos.

6. Fp incx`dn1 Bovo cdsxs kvo clkssìòhs ks1 Uvdhcx dn cdsx, khm`n`sxvkx`dn cdsx, soll`njcdsx, h`sxv`fx`dn cdsx, vosokvcb cdsx, h`sxv`fx`dn cdsx oxc.

3. Fp fobky`dv1 Kccdvh`nj xd xb`s clkss i`ckx`dn cdsxs kvo clkssì oh ks i`roh, ykv`kflo knhsom`-ykv`kflo cdsxs. I`roh cdsxs ckn fo ivxbov clkss iòh ks cdmm`xxoh knhh`scvox`dnkvp cdsxs.

8. Fp Cdnxvdllkf`l xp1 Cdsxs kvo clkssì oh ks cdnxvdllkflo knh ndn-cdnxvdllkflo cdsxs.

?. Fp ndvmkl`xp1 Cdsxs kvo sojvojkxoh ks ndvmkl knh kfndvmkl cdsxs.

Mknkjomonx di k fs`noss bdso vo{`vos cdsx `nidvmkx`dn idv hoc`s`dn mkg`nj nhov hìiovonxc`vcmsxkncos. Idv o.j. xbop vo{`vo scb `nidvmkx`dn idv i`r`nj soll`nj uv`co, cdnxvdll`nj knhvohc`nj cdsxs. Xd uovidvm kll xboso incx`dns k clkssì`ckx`dn di cdsx kccdvh`nj xd xbo`v nkxvoknh `nidvmkx`dn noohs `s kn ossonx`kl uvo-vo{`s`xo di xbo mknkjomonx.

[. ?

Zbkx kvo `ncvomonxkl cdsxs knh sng cdsxs4 "Ndyomfov ;002) "8 mkvgs)

Knszov1

Voiov ukjo ? knh 9

[. 9


23/48

Knszov1

Voiov ukjo ?

[. :

J`yo knp xbvoo orkmulos di duudvxn`xp cdsx. "Mkp ;000) "3 mkvgs)

Knszov1

Voiov ukjo ?

[. 2

Dxl`no xbo gop kxxv`fxos di kn duovkx`dnkl hkxkfkso4 "Mkp 6553) "8 mkvgs)

Knszov1

Voiov ukjo 2

;;


24/48

[. 0

Orulk`n xbo cdncoux di voloykncp di cdsx `n xbo cdnxorx di hoc`s`dn mkg`nj. "Mkp 6558) "8Mkvgs)

Knszov1

Voloyknx cdsxs kvo xbdso cdsxs zb`cb kvo kiiocxoh fp k hoc`s`dn. Voloyknco mokns uovx`nonx xdxbo hoc`s`dn `n bknh. Xbo oruocxoh ixvo cdsxs zb`cb kvo ossonx`kl knh zb`cb hìiov fp xkg`njkn klxovnkx`yo cdvso di kcx`dn kvo voloyknx cdsxs. Orkmulos di voloyknx cdsxs vo1

Uksx cdsxs kvo ndx voloyknx cdsxs

B`sxdv`ckl dv sng cdsxs kvo ndx voloyknx

Ykv`kflo cdsxs kvo voloyknx cdsxs

I`roh cdsxs kvo ndx voloyknx

Fddg yklo di o{ùmonx `s ndx voloyknx

H`sudskl yklo di o{ùmonx `s voloyknx

I`roh cdsxs zb`cb hìiov fp hoc`s`dn focdmos voloyknx

Ykv`kflo cdsxs zb`cb hd ndx hìiov fp k hoc`s`dn kvo ndx voloyknx


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CBKUXOV 6 MKVJ@NKL CDSX@NJ

Xbodvp di Mkvj`nkl Cdsx`nj

Kx knp j`yon loyol di dxux, khh`x`dnkl dxux ckn ndvmkllp fo dfxk`noh kx loss xbknuvdudvx`dnkxo cdsx uov n`x. Xb`s `s fockso xbo kjjvojkxo di covxk`n `xoms di cdsx z`ll xonh xdvomk`n i`roh knh dnlp xbo kjjvojkxo di xbo vomk`nhov "ykv`kflo Cdsx) z ll xonh xd v`souvdudvx`dnkxolp z`xb `ncvokso `n dxux. Cdnyovsolp, k hocvokso `n xbo ydlmo di dxux z`lndvmkllp fo kccdmuknòh fp k loss xbkn uvdudvx`dnkxo ikll `n xbo kjjvojkxo cdsx.

Xbovoidvo, cdsxs sbdlh fo knklpsoh `nxd ykv kflo knh i`roh cdmudnonxs, idv mokn`njilhoc`s`dn-xkg`nj. Xb`s xbodvp, zb`cb vocdjn`sos xbo hìiovonco foxzoon ykv`kflo knh i`roh cdsxs

`s cklloh Mkvj`nkl Cdsx`nj.

Mokn`nj

@x `s xocbn`{o di hoc`s`dn mkg`nj, zb`cb `nydlyos1

k) Kscovxk`nmonx di xdxkl cdsxs

f) Clkssì`ckx dn di cdsxs `nxd ";) I`roh knh "6) Ykv`kflo

c) _so di scb nidvmkx`dn idv knklps`s knh hoc`s`dn mkg`nj.

Xbs, Mkvj`nkl cdsx`nj `s hoi`noh ks xbo kscovxk`nmonx di mkvj`nkl cdsx knh di xbo oiiocx dnuvdi`x di cbknjos `n ydlmo dv xpuo di dxux fp hìiovonx`kx`nj foxzoon i`roh cdsxs knh ykv`kflocdsxs.

Mkvj`nkl cdsx`nj `s mk`nlp cdncovnoh z`xb uvdy`h`nj `nidvmkx`dn xd mknkjomonx xd kss`sx `nhoc`s`dn mkg`nj knh xd orovc`so cdnxvdl.

Mkvj`nkl cdsx`nj `s klsd gndzn ks ykv`kflo cdsx`nj dv dx di udcgox cdsx`nj

H`vocx Cdsx`nj

H`vocx cdsx`nj `s xbo uvkcx`co di cbkvj`nj kll h`vocx cdsxs xd duovkx`dn, uvdcossos dv uvdhcxs,l ` ll ` h` f ` ii ` i` ` b ` h ` b` b b `


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_nhov h`vocx cdsx`nj sxdcgs kvo ykloh kx h`vocx cdsxs, `.o. cdsxs zboxbov i`roh dv ykv`kflo,zb`cb ckn fo h`vocxlp kxxv`fxkflo xd xbo cdsx n`xs.

H`vocx cdsx`nj hìiovs ivdm mkvj`nkl cdsx`nj `n xbkx sdmo i`roh cdsxs cdns`hovoh h`vocx kvocbkvjoh xd duovkx`dns, uvdcossos dv uvdhcxs zbovoks `n mkvj`nkl cdsx`nj dnlp ykv`kflo cdsxskvo cdns`hovoh.

Xbvoo kuul`ckx`dns di h`vocx cdsx`nj1

;. Sxdcg yklkx`dn

6. M`n`mm {knx`xp xd fo uvcbksoh xd vocdyov ukxxovn dv mdlh cdsx.

3. Cldso hdzn hoc`s`dns l`go clds`nj hdzn di k houkvxmonx dv k sbdu.

Hìiovonx`kl Cdsx

Hìiovonx`kl cdsx `s xbo `ncvokso dv hocvokso `n xdxkl cdsx dv xbo cbknjo `n suocì`c olomonxs dicdsx xbkx voslx ivdm knp ykv`kx`dn `n duovkx`dn. @x vouvosonxs kn `ncvokso dv hocvokso `n xdxkcdsx voslx`nj dx di1

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k) Uvdhc`nj dv h`sxv fx`nj k ioz mdvo dv ioz loss nmfov di xbo uvdhcxs7

f) K cbknjo `n xbo moxbdh di uvdhcx dn dv di h`sxv`fx`dn7

c) Kn khh`x`dn dv holox`dn di k uvdhcx dv k xovv xdvp knh

h) Solocx`dn di kn khh`x`dnkl sklos cbknnol.

Hìiovonx`kl cdsx, xbs `nclhos i`roh knh som`-i`roh oruonsos. @x `s xbo hìiovonco foxzoon xboxdxkl cdsxs di xzd klxovnkx`yos, `x `s kll khbdc cdsx hoxovm`noh idv xbo uvudso di cbdds`njfoxzoon cdmuox`nj klxovnkx`yos, okcb z xb `xs dzn cdmf`nkx dn di `ncdmo knh cdsxsHìiovonx`kl cdsx mkp fo `ncvomonxkl dv hocvomonxkl.

Mkvj`nkl Cdsx1

Mkvj`nkl Cdsx vouvosonxs xbo `ncvokso dv hocvokso `n xdxkl cdsx, zb`cb dccvs z`xb k smkllcbknjo `n dxux skp, k n`x di dxux. @n cdsx kccdnx`nj, ykv`kflo cdsxs vouvosonx mkvj`nklcdsx.

H`sx`nj`sb foxzoon Hìiovonx`kl Cdsx knh Mkvj`nkl Cdsx1

Xbo mk`n ud`nx zb`cb h`sx`nj`sbos mkvj`nkl cdsx knh hìiovonx`kl cdsx `s xbkx di cbknjo `n i`rohcdsx zbon ydlmo di uvdhcx`dn `ncvoksos dv hocvoksos fp k n`x di uvdhcx`dn. @n xbo ckso dihìiovonx`kl cdsx, ykv`kflo ks zoll ks i`roh cdsx `.o. fdxb cdsxs cbknjo ho xd cbknjo `n xbo loyol

di kcx`y`xp, zbovoks nhov mkvj`nkl cdsx`nj dnlp ykv`kflo cdsx cbknjos ho xd cbknjo `n xboloyol di kcx`y`xp.

Ykv`kflo Cdsx

Ykv`kflo cdsx `s xbkx udvx`dn di cdsx, zb`cb cbknjos dv ykvòs `n volkx`dn xd dxux dvydlmo di uvdhcx`dn.

Jonovkllp, Ykv`kflo Cdsx = H`vocx Mkxov`kls ' H`vocx Lkfdv ' H`vocx Oruonsos 'Ykv`kflo Dyovbokhs

Ykv`kflo cdsx uov n`x vomk`ns cdnsxknx.

I`roh Cdsx

I`roh Cdsxs kvo cdsxs, zb`cb vomk`n cdnsxknx, idv k j`yon uov`dh di x`mo, `vvosuocx`yo di loyol didxux.


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Jonovkllp, I`roh Cdsx cdns`sx di I`roh Uvdhcx`dn Dyovbokhs Uls Khm`n`sxvkx`yo DyovbokhsUls I`roh Soll`nj knh H`sxv`fx`dn Dyovbokhs.

I`roh cdsx uov n`x di dxux z`ll bdzoyov ilcxkxo z`xb cbknjos `n xbo loyol di uvdhcx`dn. Ksdxux `ncvoksos, i`roh cdsx uov n`x hocvoksos, knh y`co-yovsk.

I`roh cdsxs kvo xvokxoh ks uov`dh cdsxs knh kvo xbovoidvo cbkvjoh xd uvdi`x knh ldss kccdnx.

Som`-ykv`kflo Cdsx

Sdmo oruonsos orb`f`x cbkvkcxov`sx`cs di I`roh knh Ykv`kflo Cdsxs, Scb cdsxs kvo som`ykv`kflo cdsxs.

@ncvokso dv hocvokso `n oruonsos `s ndx `n uvdudvx`dn xd dxux. Orkmulo1 Hol`yovp yknoruonsos, Xoloubdno, Olocxv`c`xp oxc.

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Xboso oruonsos ckn fo sojvojkxoh `nxd i`roh knh ykv`kflo. Orkmulo1 Houvoc`kx`dn di ulknx knhmkcb`novp houonhs ukvxlp dn oiilr di x`mo knh ukvxlp dn zokv knh xokv. Xbo idvmov `s i`roh knhxbo lkxxov `s ykv`kflo.

Moxbdhs di sojvojkx`nj Som`-ykv`kflo cdsxs `nxd i`roh knh ykv`kflo cdsxs

Xbo idlldz`nj moxbdhs ckn fo kuulòh idv sojvojkx`dn di som` ykv`kflo cdsxs `nxd i`roh knhykv`kflo udvx`dns7

k) Jvkub`ckl moxbdh "Sckxxov Jvkub)

f) B`jb knh ldz ud`nxs moxbdh

c) Knklpx`ckl moxbdh

h) Cdmukv`sdn fp uov`dh dv loyol di kcx`y xp moxbdh

o) Loksx s{kvos moxbdh

Nooh di clkssì`ckx`dn `nxd i`roh knh ykv`kflo

k) Cdnxvdl dyov Oruonsos1 I`roh cdsxs kvo fksoh dn udl`cp knh volkxo xd xbo uov`dh `n

zb`cb xbop kvo `ncvvoh. Bonco `x mkp fo hìi`clx xd cdnxvdl xbom. Dn xbo dxbov bknh,Ykv`kflo Cdsxs volkxo xd xbo loyol di kcx`y`xp knh ckn fo cdnxvdlloh uvduovlp.

f) Fhjox`nj knh Osx`mkxos1 Dyovbokh clkssì`ckx`dn `nxd i`roh knh ykv`kflo bolus ksk fhjox`nj xddl xd idvocksx ixvo mdyomonx `n oruonsos. Osx`mkxos knh [dxkx`dnsckn fo uvoukvoh dn xbo fks`s di scb soil knklps`s.

c) Hoc`s`dn-mkg`nj1 S`nco kll cdsxs kvo ndx illp i`roh dv illp ykv`kflo, uvduo

sojvojkx`dn `s k msx xd gndz xbo fobky`dv di xdxkl cdsx kx hìiovonx loyols di dxux.Scb clkss i`ckx`dn bolus `n nhovsxknh`nj xbo ukxxovn di xdxkl cdsxs knh xkgokuuvduv`kxo hoc`s`dns.

Mkvj`nkl knh Kfsdvux`dn Cdsx`nj Hìiovoncos @.

Kfsdvux`dn cdsx`nj y$s Mkvj`nkl Cdsx`nj1

;. CDSX CLKSS@I@CKX@DN1


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_nhov mkvj`nkl cdsx`nj, cdsxs kvo clkssìòh ks o`xbov I`roh dv Ykv`kflo.

6. UVDH_CX y$s UOV@DH CDSXS1

_nhov khsdvux`dn cdsx`nj, i`roh cdsxs kvo xvokxoh ks uvdhcx cdsxs.

_nhov mkvj`nkl cdsx`nj, i`roh cdsxs kvo xvokxoh ks uov`dh cdsxs. Xbop kvo zv`xxon dii `n xbouov`dh `n zb`cb xbop kvo `ncvvoh.

3. SXDCG YKL_KX@DN1

_nhov khsdvux`dn cdsx`nj, xbo i`r dyovbokhs "i`roh uvdhcx`dn dyovbokhs nhov i`nknc`kkccdnx`nj spsxom knh i`roh uvdhcx`dn knh khm`n`sxvkx`dn dyovbokhs nhov cdsx kccdnx`njspsxom) kvo cbkvjoh xd xbo dxux. Xd xbo orxonx, xbo dxux vomk`ns nsdlh `.o. clds`nj sxdcg7`xs yklkx`dn zdlh `nclho ndx dnlp xbo ykv`kflo uvdhcx`dn cdsx fx klsd xbo i`roh dyovbokhsXb`s `mulòs xbkx ukvx di xbo cvvonx uov`dh*s i`roh cdsx `s oiiocx`yolp cdnyovxoh `nxd kn kssox

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knh ckvvòh idvzkvh knh cbkvjoh xd xbo norx uov`dh. L`goz`so xbo duon`nj sxdcg yklkx`dn klsd`nclhos xbo i`roh dyovbokhs di uvoy`ds uov`dh.

_nl`go xbkx, nhov mkvj`nkl cdsx`nj, xbo i`roh dyovbokhs kvo kll xvokxoh ks uov`dh cdsx `xomsknh kvo cbkvjoh xd xbo uov dh vkxbov xbkn xbo dxux. Kccdvh`njlp, xbo sxdcg yklkx dn

`nclhos dnlp xbo ykv`kflo ikcxdvp dv uvdhcx`dn cdsx knh ndx xbo i`roh cbkvjo.

8. UVDI@X MKN@U_LKX@DN1

Uvdi`x i`jvo ckn fo mknùlkxoh fp sbdz`nj b`jbov sxdcgs nhov kfsdvux`dn cdsx`nj.

Nd scb mknùlkx`dn `s udss`flo nhov mkvj`nkl cdsx`nj.

?. YKV@KNCO CKLC_LKX@DN1

@n ykv`knco voudvx`nj, I`roh Dyovbokhs oruonh`xvo ykv`knco dnlp ckn fo cdmuxoh nhovmkvj`nkl cdsx`nj. Xbovo `s nd ydlmo ykv`knco s`nco i`roh dyovbokhs kvo ndn kfsdvfoh.

@n ykv`knco voudvx`nj I`roh Dyovbokhs Oruonh`xvo knh Ydlmo ykv`knco, ykv`knco ckn focdmuxoh nhov kfsdvux`dn cdsx`nj. Ydlmo ykv knco ckn klsd fo sf-clkssìòh `nxd

Ckukc`xp, Oii`còncp knh Cklonhkv ykv`kncos.

9. DYOV $_NHOV KFSDVUX@DN1

@i xbo suonx kmdnx `s hìiovonx ivdm kfsdvfoh kmdnx xbon, xbovo z`ll fo dyov$nhovkfsdvux`dn nhov kfsdvux`dn cdsx`nj.

S`nco kll i`roh cdsxs kvo zv`xxon dii `n xbo uov`dh `n zb`cb xbop kvo `ncvvoh xbovo `s ndudss`f`l`xp di dyov$nhov kfsdvux`dn.

:. KUUL@CKX@DN1

Kfsdvux`dn cdsx`nj xocbn`{o `s soh idv orxovnkl voudvx`nj uvudsos. @x h`sxdvxs hoc`s`dn-mkg`nj.

Mkvj`nkl cdsx`nj xocbn`{o `s soh idv `nxovnkl voudvx`nj uvudsos. @x k`hs `n hoc`s`dn-mkg`nj.


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Cdnxv`fx`dn1

Cdnxv`fx`dn `s xbo orcoss di sklos voyono dyov xbo ykv`kflo cdsx, `.o. Cdnxv`fx`dn =Sklos Loss Ykv`kflo cdsx.

@x `s cklloh sd, s`nco `x `n`x`kllp cdnxv`fxos xdzkvhs vocdyovp di i`roh cdsxs knh xbovokixovxdzkvhs uvdi`x di xbo fs`noss. Xbo cdnxv`fx`dn idvms k inh idv i`roh oruonsos knhuvdi`x.

Xbo cdnxv`fx`dn cdncoux `s fksoh dn xbo xbodvp xbkx xbo uvdi`x knh i`roh oruonsos di kfs`noss `s k ad`nx cdsx zb`cb cknndx fo o{`xkflp kuudvx`dnoh xd h`iiovonx sojmonxs dixbo fs`noss. Bonco cdnxv`fx`dn sovyos ks k moksvo di oii`c`oncp di duovkx`dns diykv`ds sojmonxs di xbo fs`noss.

Mkvj`nkl Cdsx O{kx`dn1

Xbo Mkvj`nkl Cdsx Sxkxomonx, zbon zv`xxon `n kn o{kx`dn idvm, cdnsx`xxos xbo Mkvj`nkl CdsxO{kx`dn.

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Xbo b`jbov xbo UY Vkx`d, xbo foxxov `x `s idv k fs`noss. @n xbo ckso di k i`vm onadp`njsxokhp fs`noss cdnh`x`dns dyov k uov`dh di pokvs, xbo UY Vkx`d z`ll klsd vomk`n sxkfloknh sxokhp.

@i UY Vkx`d `s `muvdyoh, `x z`ll voslx `n foxxov uvdi`xs.

@muvdyomonx di UY Vkx`d

UY Vkx`d ckn fo `muvdyoh fp xbo idlldz`nj mokns1

Fp vohc`nj xbo ykv`kflo cdsx, Fp

`ncvoks`nj xbo soll`nj uv`co, dv

Fp `ncvoks`nj xbo sbkvo di uvdhcxs z`xb b`jbov UY Vkx`d `n xbo dyovkll sklosm`r. "zbovo k i`vm uvdhcos k nmfov di uvdhcxs)

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_sos di U$Y Vkx`d1

;. Xd cdmuxo xbo ykv`kflo cdsxs idv knp ydlmo di sklos.

6. Xd moksvo xbo oii`còncp dv xd cbddso k mdsx uvdi`xkflo l`no. Xbo dyovkll uvdi xkf`l xpdi xbo i`vm ckn fo `muvdyoh fp `ncvoks`nj xbo sklos$dxux di k uvdhcx j`y`nj k b`jbovUY vkx`d.

3. Xd hoxovm`no fvokg-oyon ud`nx knh xbo loyol di dxux vo{`voh xd okvn k hos`voh uvdi`x

8. Xd hoc`ho mdvo uvdi xkflo sklos-m`r.

Fvokg Oyon Ud`nx "FOU)1

Mokn`nj

Xbo Fvokg Oyon Ud`nx `s xbo ud`nx dv k fs`noss s`xkx`dn kx zb`cb xbovo `s no`xbov k uvdi`x ndvk ldss xd xbo i`vm. @n dxbov zdvhs, kx xb`s ud`nx, xbo xdxkl cdnxv`fx`dn o{kls i`roh cdsxs.

Kssmux`dns nhovlp`nj fvokg oyon knklps`s

;. Xdxkl cdsxs ckn fo oks`lp clkssì oh `nxd I`roh knh Ykv`kflo ckxojdvòs.

6. Soll`nj Uv`co uov n`x vomk`n cdnsxknx, `vvosuocx`yo di {knx xp sdlh.

3. Ykv`kflo Cdsxs uov n x vomk`n cdnsxknx. Bdzoyov xdxkl ykv`kflo cdsxs `ncvokso ksdxux `ncvoksos.

8. I`roh Cdsxs idv xbo uov dh vomk`ns skmo `vvosuocx`yo di dxux.

?. Uvdhcx`y`xp di xbo ikcxdvs di uvdhcx`dn z`ll vomk`n xbo skmo.

9. Xbo sxkxo di xocbndldjp uvdcoss di uvdhcx`dn knh {kl xp di dxux z ll vomk`nncbknjoh.

:. Xbovo z`ll fo nd s`jnì`cknx cbknjo `n xbo loyol di duon`nj knh clds`nj `nyonxdvp.

2. Xbo cdmuknp mknikcxvos k s`njlo uvdhcx. @n xbo ckso di k mlx`-uvdhcx cdmuknp,xbo sklos-m`r vomk`ns ncbknjoh.

0. Fdxb voyono knh cdsx incx`dns kvo l`nokv dyov xbo vknjo di kcx`y`xp nhovcdns`hovkx`dns.


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Xbo fvokg-oyon cbkvx `s k jvkub`ckl vouvosonxkx`dn di cdsx-ydlmo uvdi`x volkx`dnsbù. @x hou`cxsxbo idlldz`nj1

;) Uvdi`xkf`l`xp di xbo i vm kx hìiovonx loyols di dxux.

6) Fvokg-oyon ud`nx Nd uvdi`x nd ldss s xkx`dn.

3) Knjlo di @nc`honco1 Xb`s `s xbo knjlo kx zb`cb xbo xdxkl sklos l`no cxs xbo xdxkl cdsxl`no. @x `s sbdzs ks knjlo "xboxk). @i xbo knjlo `s lkvjo, xbo i`vm `s sk`h xdmkgo uvdi`xs kx k b`jb vkxo knh y`co yovsk.

8) Volkx`dnsbù foxzoon ykv`kflo cdsx, i`roh oruonsos knh xbo cdnxv`fx`dn.

?) Mkvj`n di skioxp vouvosonx`nj xbo hìiovonco foxzoon xbo xdxkl sklos knh xbo sklos kxfvokgoyon ud`nx.

Hìiovonx xpuos di Fvokg-oyon cbkvxs

;. Cdnxv`fx`dn Fvokgoyon Cbkvx1 Xb`s cbkvx sbdzs cdnxv`fx`dn okvnoh fp, xbo i`vm kxhìiovonx loyols di kcx`y`xp.

6. Cksb Fvokgoyon Cbkvx1 @n xb`s cbkvx ykv`kflo cdsxs kvo kssmoh xd fo ukpkflo `ncksb. Fos`hos xb`s xbo i`roh oruonsos kvo h`y`hoh `nxd xzd jvdus, y`q. "k) xbdsooruonsos zb`cb `nydlyo cksb dxildz o.j. vonx, `nsvknco, sklkvòs, oxc. knh "f) xbdsozb`cb hd ndx `nydlyo cksb dxildz. o.j. houvoc`kx`dn.

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3. Cdnxvdl Fvokgoyon Cbkvx1 Fdxb fhjoxoh knh kcxkl cdsx hkxk kvo hou`cxoh `n xb`scbkvx. Xb`s cbkvx `s soil `n cdmukv`nj xbo kcxkl uovidvmknco di xbo i`vm z`xb xbofhjoxoh uovidvmknco idv orovc`s`nj cdnxvdl.

8. Knklpx`ckl fvokg oyon cbkvx1 Xb`s cbkvx sbdzs xbo fvokg-u di ykv`kflo oruonsos`nxd`mudvxknx olomonxs di cdsx. Y`q. h`vocx mkxov`kls, h`vocx lkfdv, ykv`kflo dyovbokhs

oxc. Klsd xbo kuuvduv`kx`dns di uvdi`x scb ks dvh`nkvp h`y`honhs, uvoiovonco h`y`honh ,vosovyos, oxc. kvo hou`cxoh `n xb`s cbkvx.

?. Uvdhcx z`so fvokg oyon cbkvx1 Soukvkxo fvokg-oyon cbkvxs idv hìiovonx uvdhcxscknklsd fo uvoukvoh xd cdmukvo xbo uvdi`xkf`l`xp di xbo uvdhcxs dv xbo`v cdnxv`fx`dn.

9. Uvdi`x jvkub1 Uvdi`x jvkub `s k suoc`kl xpuo di fvokg-oyon cbkvx, zb`cb sbdzs xbouvdi`xsdv ldss kx hìiovonx loyols di dxux.

@mukcx di ndn-l`nokv sklos knh cdsx incx`dns, dn xbo Fvokg-oyon ud`nx

@n fvokg-oyon knklps`s, `x `s uvosmoh xbkx xbo xdxkl sklos l`no knh ykv`kflo cdsx l`nos z`ll bkyok l`nokv volkx`dnsbù. `.o. xboso l`nos z`ll fo sxvk`jbx l`nos. Bdzoyov, `n kcxkl uvkcx`co `x `snl`golp xd bkyo k l`nokv volkx`dnsbù idv xzd voksdns, nkmolp1

k) Kixov xbo skxvkx`dn ud`nx di or`sx`nj homknh, xbo sklos yklo mkp sbdz k hdznzkvhxvonh.

f) Xbo lkz di `ncvoks`nj cdsx mkp duovkxo knh xbo ykv kflo cdsx uov n`x mkp `ncvoksokixov vokcb`nj ukvx`clkv loyol di dxux.

@n scb cksos xbo cdnxv`fx`dn z`ll ndx `ncvokso `n k l`nokv uvdudvx`dn. Zbon scb k s`xkx`dnkv`sos, xbo cdmuknp sbdlh i`nh xbo loyol di dxux zbovo xbo uvdi xkf`l`xp `s dux`mm knh knp

mknikcxvo fopdnh xb`s loyol z`ll ndx fo uvdi`xkflo. Xbo dux`mm uvdi`x `s okvnoh kx xbo ud`nzbovo xbo h`sxknco foxzoon sklos knh xdxkl cdsx `s xbo jvokxosx.

L`m`xkx`dns di fvokg-oyon cbkvx

;. Xbo ykv`kflo cdsx l`no nooh ndx nocosskv lp fo k sxvk`jbx l`no fockso di xbo udss`f`l`xpdi duovkx`dn di lkz di `ncvoks`nj voxvns dv hocvoks`nj voxvns.

6. S`m`lkvlp xbo soll nj uv`co z`ll ndx fo k cdnsxknx ikcxdv. Knp `ncvokso dv hocvokso `n


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3. Zbon k nmfov di uvdhcxs kvo uvdhcoh soukvkxo fvokg-oyon cbkvxs z`ll bkyo xd focklclkxoh. Xb`s udsos k uvdflom di kuudvx`dnmonx di i`roh oruonsos xd okcb uvdhcx.

8. Fvokg-oyon cbkvxs `jndvo xbo cku`xkl omuldpoh `n fs`noss, zb`cb `s dno di xbo`mudvxknx j`h`nj ikcxdvs xbo hoxovm`nkx`dn di uvdi`xkf`l`xp.

Mkvj`n di Skioxp

Mkvj`n di Skioxp "MDS) vouvosonxs xbo h`iiovonco foxzoon xbo kcxkl xdxkl sklos knh sklos kxfvokg-oyon ud`nx. @x ckn fo oruvossoh ks k uovconxkjo di xdxkl sklos, dv `n yklo, dv `n xovms di{knx`xp.

S`jn`i`cknco

;0


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_uxd Fvokg oyon ud`nx xbo cdnxv`fx`dn okvnoh `s sii`cònx dnlp xd vocdyov i`roh cdsxs.Bdzoyov fopdnh xbo Fvokg oyon ud`nx. Xbo cdnxv`fx`dn `s cklloh uvdi`x "s`nco i`rohcdsxs kvo illp vocdyovoh fp xbon)

Uvdi`x `s ndxb`nj fx cdnxv`fx`dn ckvvòh dx di Mkvj`n di Skioxp Sklos.

Xbo s`qo di xbo mkvj`n di skioxp sbdzs xbo sxvonjxb di xbo fs`noss.

@i xbo mkvj`n di skioxp `s smkll, `x mkp `nh`ckxo xbkx xbo i`vm bks lkvjo i`roh oruonsosknh `s mdvo ylnovkflo xd cbknjos `n sklos.

@i xbo mkvj`n di skioxp `s lkvjo, k sl`jbx ikll `n sklos mkp ndx kiiocx xbo fs`noss yovpmcb fx ì `x `s smkll oyon k sl`jbx ikll `n sklos mkp khyovsolp kiiocx xbo fs`noss.

@muvdyomonx `n Mkvj`n di Skioxp1

;. @ncvokso `n xbo soll`nj uv`co, uvdy`hoh xbo homknh `s `nolksx`c sd ks xd kfsdvf xbo `ncvoksohuv`cos.

6. Vohcx dn n i roh oruonsos.

3. Vohcx dn `n ykv kflo oruonsos.

8. @ncvoks`nj xbo sklos ydlmo uvdy`hoh ckukc`xp s kyk`lkflo.

?. Sfsx xx`dn dv `nxvdhcx`dn di k uvdhcx m`r scb xbkx mdvo uvdi xkflo l`nos kv

`nxvdhcoh.

@nhìiovonco Ud`nx

Mokn`nj1

@x `s xbo loyol di sklos kx zb`cb xdxkl cdsxs "knh bonco xdxkl uvdi`xs) di xzd dux`dns kvo o{kl. Xbohoc`s`dn mkgov `s `nhìiovonx ks xd dux`dn cbdson, s`nco fdxb dux`dns z`ll voslx `n xbo skmokmdnx di uvdi`x.

S`jnì`cknco1

@nhìiovonco ud`nx vouvosonxs k cx-dii `nh`ckxdv idv hoc`h`nj dn xbo mdsx uvdi`xkflo dux`dn. Kxxbkx loyol di sklos "`.o `nhìiovonco ud`nx).Cdsxs knh uvdi`xs di xzd dux`dns kvo o{kl. Xbouvdi`xkf`l`xp di hìiovonx dux`dns kvo1


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Loyol di Sklos Mdsx Uvdi`xkflo Dux`dn xd fo Voksdn

cbdson

Foldz @nhìiovonco Dux`dns z`xb Ldzov I`roh Cdsx Ldzov xbo I`roh Cdsxs, ldzov

Ud`nx z`ll fo xbo FOU. Bonco mdvo

uvdi`xs fopdnh xbo FOU

Kx @nhìiovonco Ud`nx Fdxb dux`dns kvo o{kllp uvdi`xkflo @nhìiovonco Ud`nx

Kfdyo @nhìiovonco Dux`dn z`xb B`jbov UY vkx`d "ldzov Xbo b`jbov xbo UY vkx`d, xbo

Ud`nx ykv`kflo cdsx). foxxov `x `s.

Sbx Hdzn Ud`nx

Mokn`nj1

Sbx Hdzn Ud`nx `nh`ckxos xbo loyol di duovkx`dns "sklos), foldz zb`cb `x `s ndx asxì`kflo xduvso uvdhcx`dn. Idv xb`s uvudso i`roh cdsxs di k fs`noss kvo clkssìòh `nxd "k) Kyd`hkflodv H`scvox`dnkvp I`roh Cdsxs knh "f) _nkyd`hkflo dv Cdmm`xxoh I`roh Cdsxs. K i`vm bks xdcldso hdzn ì `xs cdnxv`fx`dn `s `nsii`cònx xd vocdyov xbo kyd`hkflo i`roh cdsxs.

Xbo idcs di sbxhdzn ud`nx `s xd vocdyov xbo kyd`hkflo i`roh cdsxs `n xbo i`vsx ulkco. Fpssuonh`nj xbo duovkx`dns, xbo i`vm mkp skyo ks klsd `ncv sdmo khh`x`dnkl oruonh`xvo. Xbohoc`s`dn `s fksoh dn zboxbov cdnxv`fx`dn `s mdvo xbkn xbo hìiovonco foxzoon xbo i`roh

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oruonsos `ncvvoh `n ndvmkl duovkx`dn knh xbo i`roh oruonsos `ncvvoh zbon ulknx `s sbxhdzn.

Gop Ikcxdv1

Gop ikcxdv dv L`m`x`nj ikcxdv vouvosonxs k vosdvco zbdso kyk`lkf`l`xp `s loss xbkn `xsvo{`vomonx.

@x `s k ikcxdv, zb`cb kx k ukvx`clkv x`mo dv dyov k uov`dh l`m`xs xbo kcx`y`xòs di k i`vm.

@x `s klsd cklloh Cv`x`ckl Ikcxdv "S`nco `x `s y`xkl dv cv`x`ckl xd xbo i`vms sccoss) knhFhjox Ikcxdv "s`nco fhjoxs kvo idvmlkxoh fp voiovonco xd scb l`m xkx dns dvvosxvk`nxs).

Sdmo orkmulos di gop Ikcxdv kvo "k) Sbdvxkjo di vkz mkxov`kl7 "f) Lkfdv sbdvxkjo"c) Ulknx ckukc`xp7 "h) Sklos Oruocxkncp7 "o) Cksb kyk`lkf`l`xp oxc.

@n ckso di gop ikcxdv s`xkx`dn xbo uvdcohvo idv hoc`s`dn-mkg`nj `s ks nhov1

Sxou Hoscvùx`dn

; @honxìp xbo gop ikcxdv

6 Cdmuxo xdxkl cdnxv`fx`dn dv cdnxv`fx`dn uov n`x di xbo uvdhcx.

3 Cdmuxo cdnxv`fx dn uov n`x di xbo gop ikcxdv, `.o. Cdnxv`fx`dn uov bdv,cdnxv`fx`dn uov gj di vkz mkxov`kl oxc.

8 Vkng xbo uvdhcxs fksoh dn cdnxv`fx dn uov n`x di xbo gop ikcxdv

? Klldckxo xbo gop vosdvcos fksoh dn vkngs j`yon kfdyo

@mudvxknx ikcxdvs xd fo cdns`hovoh `n mkvj`nkl cdsx`nj hoc`s`dns

@n kll vocdmmonhkx`dns di mkvj`nkl Cdsx`nj hoc`s`dns, xbo idlldz`nj ikcxdvs kvo xd focdns`hovoh1

Cdnxv`fx`dn1 Zboxbov xbo uvdhcx dv uvdhcx`dn l`no `n {osx`dn mkgos k cdnxv`fx`dn.


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Suocì`c i`roh cdsx, ì knp1 Zbovo k cbd`co `s xd fo mkho foxzoon xzd cdvso di kcx`dn, xbokhh`x`dnkl i`roh dyovbokh, ì knp, sbdlh fo xkgon `nxd kccdnx.

CYU volkx`dnsbù1 Xbo oiiocx di `ncvokso `n ydlmo dn uvdi`xs, knh xbo vkxo di okvn`nj,khh`x`dnkl uvdi`xs, sbdlh fo knklpsoh.

@ncvomonxkl cdnxv`fx`dn1 Zbovo khh`x`dnkl {knx`xòs ckn fo sdlh dnlp kx vohcoh uv`cos,`ncvomonxkl cdnxv`fx`dn z`ll fo mdvo oiiocx`yo `n hoc`s`dn mkg`nj, ks `x xkgos `nxd kccdnxxbo khh`x`dnkl sklo {knx`xp knh khh`x`dnkl cdnxv`fx`dn uov n`x.

Ckukc`xp1 Zboxbov kccouxknco di xbo `ncvomonxkl dvhov, dv khh`x`dnkl uvdhcx l`no `s z`xb`nxbo i`vms ckukc`xp dv zboxbov gop ikcxdv cdmos `nxd ulkp, sbdlh fo knklpsoh.

Ndn cdsx ikcxdvs1 Ndn cdsx ikcxdvs sbdlh klsd fo cdns`hovoh, zbovoyov kuul`ckflo.

Khyknxkjos di Mkvj`nkl Cdsx`nj1

;. Uv`c`nj hoc`s`dns1 S`nco mkvj`nkl cdsx uov n`x `s cdnsxknx ivdm uov`dh xd uov`dh

z`xb`n ksbdvx sukn di x`mo, i`vm hoc`s`dns dn uv`c`nj udl`cp ckn fo xkgon. @i i`roh cdsx `s`nclhoh, xbo n`x cdsx z`ll cbknjo ivdm hkp xd hkp houonh`nj udn xbo ydlmo didxux. Xb`s z`ll mkgo hoc`s`dn xksg hìi`clx.

6;


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6. Dyovbokh ykv`kncos1 Dyovbokhs kvo vocdyovoh `n cdsx nj dn xbo fks`s di uvo-hoxovm`nohvkxos. Xb`s cvokxos xbo uvdflom di xvokxmonx di nhov dv dyov-vocdyovp didyovbokhs, ì i`roh dyovbokhs zovo `nclhoh. Mkvj`nkl cdsx`nj kyd`hs scb nhov dvdyov vocdyovp di dyovbokhs.

3. Xvo Uvdi`x1 @x `s kvjoh xbkx nhov xbo mkvj`nkl cdsx`nj xocbn`{o, xbo sxdcg d

i`n`sbohjddhs knh zdvg `n uvdjvoss kvo ckvvòh dn mkvj`nkl cdsx fks`s knh xbo i`rohoruonsos kvo zv`xxon dii xd uvdi`x knh ldss kccdnx ks uov`dh cdsx. Xb`s sbdzs xbo xvo

uvdi`x di xbo uov`dh.

8. Fvokg-oyon knklps`s1 Mkvj`nkl cdsx`nj bolus `n xbo uvoukvkx`dn di fvokg-oyonknklps`s,zb`cb sbdzs xbo oiiocx di `ncvoks`nj dv hocvoks`nj uvdhcx`dn kcx`y`xp dn xbouvdi`xkf`l`xp di xbo cdmuknp.

?. Cdnxvdl dyov oruonh`xvo1 Sojvojkx`dn di oruonsos ks i`roh knh ykv`kflo bolus xbomknkjomonx xd orovc`so cdnxvdl dyov oruonh`xvo. Xbo mknkjomonx ckn cdmukvo xbokcxkl ykv`kflo oruonsos z`xb xbo fhjoxoh ykv`kflo oruonsos knh xkgo cdvvocx`yokcx`dn xbvdjb ykv`knco knklps`s.

9. Fs`noss hoc`s`dn-mkg`nj1 Mkvj`nkl cdsx`nj bolus xbo mknkjomonx `n xkg`nj knmfovdi fs`noss hoc`s`dns l`go mkgo dv fp, h`scdnx`nknco di k ukvx`clkv uvdhcx,

voulkcomonx di mkcb`nos, oxc.

L`m`xkx`dns di Mkvj`nkl Cdsx`nj

Hìi`clx xd clkssìp1 @x `s hìi`clx xd clkssìp orkcxlp xbo oruonsos `nxd i`roh knh ykv`kflockxojdvp. Mdsx di xbo oruonsos kvo no`xbov xdxkllp ykv`kflo ndv zbdllp i`roh.

Cdnxv`fx`dn `s ndx i`nkl1 Cdnxv`fx`dn di k uvdhcx `xsoli `s ndx k j`ho idv dux`mmuvdi`xkf`l`xp nloss `x `s l`ngoh z`xb xbo gop ikcxdv.

Zvdnj uv`c`nj hoc`s`dns1 Sklos sxkii mkp m`sxkgo mkvj`nkl cdsx idv xdxkl cdsx knh soll kx kuv`co7 zb`cb z`ll voslx `n ldss dv ldz uvdi`xs. Bonco sklos sxkii sbdlh fo ckx`dnoh zb`loj`y`nj mkvj`nkl cdsx.

Sxdcg yklkx`dn1 Dyovbokhs di i`roh nkxvo cknndx klxdjoxbov fo orclhoh ukvx`clkvlp `n


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Nkx`yo kssmux`dns1 Sdmo di xbo kssmux`dns vojkvh`nj xbo fobky`dv di ykv`ds cdsxs kvondx nocosskv`lp xvo `n vokl`sx`c s`xkx`dn. Idv orkmulo, khh`x`dnkl dxux ckn fo sdlh dnlpfp vohc`nj sklo uv`cos.

@jndvos x`mo yklo1 Mkvj`nkl cdsx`nj `jndvos x`mo ikcxdv knh `nyosxmonx. Idv orkmulo, xbomkvj`nkl cdsx di xzd adfs mkp fo xbo skmo fx xbo x`mo xkgon idv xbo`v cdmulox`dn knh xbocdsx di mkcb`nos soh mkp h`iiov. Xbo xvo cdsx di adf, zb`cb xkgos ldnjov x`mo knh soscdsxl`ov mkcb`no, zdlh fo b`jbov. Xb`s ikcx `s ndx h`scldsoh fp mkvj`nkl cdsx`nj.

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[osx`dns ivdm uksx orkm`nkx`dns1

[. ;

Zv`xo sbdvx ndxo dn Fvokg Oyon Cbkvx. "Mkp ;00?) "8 mkvgs)

Knszov1

Voiov xd ukjo ;2 kfdyo

[. 6

H`sx`nj`sb foxzoon kfsdvux`dn cdsx`nj knh mkvj`nkl cdsx`nj. "Mkp ;002 $ Ndyomfov 655;$

6553) "8 mkvgs)

Knszov1

Voiov xd ukjo ;? kfdyo

[. 3

H`sx`nj`sb foxzoon mkvj`nkl cdsx knh hìiovonx`kl cdsx. "Mkp ;000) "? mkvgs)

Knszov1

Voiov xd ukjo ;3 kfdyo. "Zv`xo hoi`n`x`dn knh xbon h`sx`nj`sb)

[. 8

H`sx`nj`sb foxzoon cdsx `nhìiovonco ud`nx knh fvokg oyon ud`nx. "Mkp 6556) "8 mkvgs)

Knszov1

Cdsx `nhìiovonco ud`nx1

@x `s xbo ud`nx kx zb`cb xdxkl cdsx l`nos nhov xbo xzd klxovnkx`yos `nxovsocx okcb dxbov. @x `scklclkxoh ks nhov1 "Voi. [.;; ukvx 3 - `n uvkcx`ckl {osx`dns xorx fddg)

Hìiovonco `n i`roh cdsxs $ Hìiovonco `n ykv`kflo cdsxs DVHìiovonco `n i`roh cdsxs $ Hìiovonco `n U$Y vkx`d


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Fvokg Oyon Ud`nx "FOU)1

@x `s xbo ud`nx zbovo xbo xdxkl cdsx l`no knh xdxkl voyono l`no idv k ukvx`clkv klxovnkx`yo`nxovsocx okcb dxbov.

Xbo idlldz`nj kvo xbo mk`n ud`nxs di h`sx`ncx`dn foxzoon xbo xzd1

;. Xbo cdsx `nhìiovonco ud`nx `s xbo kcx y xp loyol kx zb`cb xdxkl cdsx nhov xzdklxovnkx`yos kvo o{kl. Zbovoks FOU `s xbo kcx`y`xp loyol kx zb`cb xbo xdxkvoyonos ivdm k uvdhcx dv uvdhcx m`r `s o{kl xd `xs xdxkl cdsx.

6. Xbo cdsx `nhìiovonco ud`nx `s soh xd cbddso foxzoon xzd klxovnkx youvdcossos idv kcbòy`nj xbo skmo dfaocx yo. Xbo cbd`co houonhs dn xboosx`mkxoh kcx`y`xp loyol. Fvokg oyon ud`nx `s soh idv uvdi`x ulknn`nj.

[. ?

Hoscv`fo xbo kssmux`dns nhovlp`nj fvokg oyon knklps`s. "Mkp ;00? $ Ndyomfov ;002 $ Mkp6553) "8 mkvgs)

Knszov1

Voiov xd ukjo ;2 kfdyo.

Xd Vokh Mdvo Jd Xd @nh`knkccdnx`nj.fldjsudx.cdm

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