QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE

NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2

\åcjoe O¼ 5 VADOMKMCÈE FA KMT HEVARJEKAT

QOJ^ARTJF
QOJ^ARTJFEF
EF OEDJMOEK FA JOCAOJ
JOCAOJARÈE
ARÈE
NEDQKVEF
NEDQKVE F FA JOCAO
JOCAOJARÈE
JARÈE DJ^JK
FA\ERVEHAOVM EDEFÊHJDM FA DMOTVRQDDJÔO

JONMRHA FA A^EKQEDJMO O·2 (\D6)7

‛ AOTEZM
AOTEZM FA QOJ
QOJFEFAT
FEFAT FA EKB
EKBEÕJKARJ
EÕJKARJE
E (KEFRJKKMT)"

Akebmrefm
Akebmrefm pmr7
TAR^E
TAR^E DEOD@EOZ
DEOD@EOZE,
E, Cjm veoj
Dôfjcm7
2<5:214:A
\rmnasmr7
Fr. GE^JAR
G E^JAR AFQERFM ERRJAVE NRAZR
NRAZRA
A
JOC. HEP @QEZOEKEZE RET@QEHÅO
Dursm7
VADOMKMCÈE
VADOMKMCÈE FA K
KMT
MT HEVARJ
HEVARJEK
EKAT
AT
Dôfjcm fak dursm7
AD>55G

Djdkm7
Djdk m7 2<
2<2<-
2<-2
2 Taddjôo7
Taddjô o7 ¨G¨
KJHE — \AR×

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 2 VADOMKMCÈE FA KMT HEVARJEKAT

JOFJDA

5.- Èofjda .............................................................................................. 2

..............................................................................................

2.- Rasuhao
Rasuhao .......................................................................................... 4
..........................................................................................

4.- Jotrmfuddjôo..................................................................................... 6
Jotrmfuddjôo.....................................................................................

6.- Mbgatjvms
Mbgatjvms ............................................................................................ 1
............................................................................................

1.- Herdm taôrjdm

taôrjdm ....................................................................................... 1
.......................................................................................

1.5.- Fanjojdjmoa
Fanjojdjmoass...........................................................................1
...........................................................................

1.2.- Dkesjnjdedjôo
Dkesjnjdedjôo ......................................................................... 3
.........................................................................

1.4. Dmofjdjmoas
Dmofjdjmoas caoarekas ......................................................... 3
caoarekas .........................................................

1.6.- Aspadjnjdedjmoas fa eduarfm e omrhes ................................. 0

1.1.- Tusteodjes pargufjdjekas ao kes uojfefas fa ekbeõjkarèe. .......... :

>.- Aoseyms

>.5.- Fasdrjpdjôo fa prmdafjhjaotm fa kms aoseyms ......................... :

>.2.- Dåkdukms y rasuktefms fa kms aoseyms ..................................... 56

3.- Eoåkjsjs fa Rasuktefms

Rasuktefms ......................................................................... 2<
.........................................................................

0.- Dmodkusjmoas
Dmodkusjmoas y radmhaofedjm
radmhaofedjmoas ..........................................................25
oas ..........................................................

:- Eoaxms.
Eoaxms....................................
.................................................................................................. 22
...............................................................

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 4 VADOMKMCÈE FA KMT HEVARJEKAT

2.-RATQHAO
Ak prmpôsjtm fak prasaota trebegm as avekuer ke verjebjkjfef ao kes prmpjafefas fa
kms kefrjkkms Ijoc Imoc fa 50 `uadms efqujrjfms ao kms daotrms dmhardjekas fa
dmostruddjôo.
Ak trebegm sa `jzm dmo tmhes fa huastres fa 5< kefrjkkms Ijoc Imoc fa 50 `uadms.
Ta eoekjzermo sus prmpjafefas fa verjebjkjfef fjhaosjmoek, ekebam, pmrdaotega fa
vedèms, ebsmrdjôo, dmanjdjaota fa seturedjôo, suddjôo y ankmrasdaodje.
Ta aodmotrô qua axjsta verjebjkjfef fa rasuktefms aotra kms 5< kefrjkkms. Fjd`e
verjebjkjfef sa va rankagefe ao kms akavefms vekmras fa dmanjdjaotas fa verjedjôo fa
sus prmpjafefas hås jhpmrteotas, km qua kkave dmosjcm ak om duhpkjhjaotm fa kes
aspadjnjdedjmoas têdojdes hèojhes astjpukefes ao kes Omrhes \arueoes, km qua
fage sarjes fufes smbra ke dekjfef fa kes uojfefas fa ekbeõjkarèe fa 50 `uadms
dmhardjekjzefes.
\mr akkm as oadaserjm raekjzer dmotrmk fa dekjfef e kms kmtas fa kefrjkkms uoe vaz
kkacefms e mbre dmo ke njoekjfef fa esacurer ke dekjfef njoek fa ke hjshe.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 6 VADOMKMCÈE FA KMT HEVARJEKAT

4.-JOVRMFQDDJÔO

Tac÷o ke OV\ <.3<, sa faomhjoe kefrjkkm e equakke uojfef duye fjhaosjôo y pasm
parhjta qua sae heojpukefe dmo uoe smke heom. Ke erdjkke `e sjfm ak hetarjek
båsjdm pere ke nebrjdedjôo fa kefrjkkms fasfa kms prjharms tjahpms. Ta puafao
fanjojr
hazdkedmhm
dmo akuoecue.
hetarjek
Kmsqua nmrhe uoe
prjodjpekas hese dm`araota
dmostjtuyaotas fa key erdjkke
pacegmse dueofm sa
ao deotjfefas
prmhafjms smo ak sjkjdjm (><%) y ak ekuhjojm (2<%) efahås fa kes duekas tjaoao
prmpmrdjmoas haomras fa ôxjfm fa `jarrm, dek, atd. Ak sjkjdjm (ke eraoe) ka fe furaze,
rasjstaodje ek dekmr, furebjkjfef a jhpjfa ke dmotreddjôo, ak ecrjatehjaotm y ke
fanmrhedjôo9 parm uo axdasm fa asta dmostjtuya `eda qua ak kefrjkkm sae nråcjk y
pmrmsm (Bejkay, 2<5<).

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 1 VADOMKMCÈE FA KMT HEVARJEKAT
6.MBGAVJ^MT
❞ Eoekjzer kes prmpjafefas fa kes uojfefas fa ekbeõjkarèe dmomdjfm dmhm
kefrjkkm m bkmqua, mbtaojfms fa kms rasuktefms aoseyefms
aoseyefms..
❞ ^arjnjder qua kes uojfefas fa ekbeõjkarèe duhpkeo dmo ke omrhetjve
R.O.A. <3< y ke O.V.\ 44:.>54.
❞
Dmomdar ak prmdafj
prmdafjhjaotm
hjaotm fa kms aaoseyms,
oseyms, sjcuja
sjcujaofm
ofm kes omrhetjv
omrhetjves.
es.
1.HERDM VAMRJDM
1.5.-FANJOJDJMOAT
➢ HEVARJE \RJHE

▧ Erdj ke77 As ak ecracefm hjoarek tarrmsm m pêtram qua dmotjaoa

Er djkk ke
asaodjekhaota sjkjdetms fa ekuhjojm `jfretefms. Ke erdjkke as pkåstjde
dueofm astå sunjdjaotahaota pukvarjzefe y seturefe, as rècjfe
dueofm astå sade y as vjfrjmse dueofm sa quahe e tahpareture fak
mrfao fa 5 <<< ·D.

▧ Asqujstm
safjhaotefes erdjkkmsm7 As ke erdjkke
y dmosmkjfefes, dmo uoastretjnjdefe ao depesperekakm
dkjvega huy herdefm njoes,
e ke astretjnjdedjôo.

▧ Er djkk ke su p arn
Erdj arnjd ek77 As ke erdjkke astretjnjdefe om dmosmkjfefe qua sa
jdjj ek
prasaote ao ke suparnjdja.

➢ HEOQNEDVQRE

▧ Er t aseo ek7 As ak kefrjkkm nebrjdefm dmo prmdafjhjaotms

Ert
prafmhjoeotahaota heouekas. Ak ehesefm m hmkfaefm as `ad`m e
heom m dmo hequjoerje akahaotek qua ao djartms desms axtruya, e
bege prasjôo, ke peste fa erdjkke. Ak prmdafjhjaotm fa hmkfega axjca
qua sa usa eraoe m ecue pere avjter qua ke erdjkke sa ef`jare e kms
hmkfas feofm uo edebefm deredtarèstjdm ek kefrjkkm. Ak kefrjkkm
prmfudjfm ertaseoekhaota sa deredtarjze pmr verjedjmoas fa uojfef e
uojfef.

▧ Jofustrjek7 As ak kefrjkkm nebrjdefm dmo hequjoerje qua ehese,

hmkfae y praose m axtruya ke peste fa erdjkke. Ak kefrjkkm prmfudjfm
jofustrjekhaota sa deredtarjze pmr su uojnmrhjfef.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ > VADOMKMCÈE FA KMT HEVARJEKAT

➢ FATJCOEDJÔO
As ke heoare akacjfe pere faomhjoer ak kefrjkkm fa eduarfm e sus
deredtarèstjdes.

▧ Ak kefrjkkm sa fas
fasjcoerå
jcoerå pmr ssuu tjp
tjpm,
m, pmr su sad
saddjôo
djôo (hedjzm, parnmrefm
m tubuker) y pmr sus fjhaosjmoas, kercm (dh) x eod`m (dh) y ektm (dh).

➢ KEFRJKKM
As ke uojfef fa ekbeõjkarèe nebrjdefe fa erdjkke hmkfaefe, axtrujfe m
praosefe ao nmrhe fa prjshe radteocuker y quahefe m dmdjfe ao uo `mrom.

▧ Kefrjkkm hedjz m7 As ak kefrjkkm ao qua duekqujar saddjôo perekake e ke

hedjzm7
suparnjdja fa esjaotm tjaoa uo årae oate aqujvekaota ek 31% m hås fa
årae brute fa ke hjshe saddjôo.

▧ Kefrjkkm parnmrefm7 As ak kefrjkkm ao qua duekqujar saddjôo perekake e

ke suparnjdja
31% fak åraefa esjaotm
brute fa ketjaoa
hjsheuosaddjôo.
årae oate aqujvekaota e haoms fa

▧ Kefrjkkm tubuker7 As ak kefrjkkm dmo `uadms perekakms e ke suparnjdja fa

esjaotm.

➢ FJHAOTJMOAT Z ERAET

▧ Fjhaosjm oas aspadjnj

Fjhaosjmoas defes7 Tmo kes fjhaosjmoas e kes duekas
aspadjnjdefes7 duek as faba
dmonmrhersa ak kefrjkkm fa eduarfm e su fasjcoedjôo.
▧ Fjhaosjmoas7 Fjhaosjmoas raekas qua tjaoa ak kefrjkkm.
▧ Kercm7 As ke heymr fjhaosjôo fa ke suparnjdja fa esjaotm fak kefrjkkm.
▧ Eo d` m7 As ke haomr fjhaosjôo fa ke suparnjdja fa esjaotm fak kefrjkkm.
▧ Ektt m7 As ke fjhaosjôo parpaofjduker e ke suparnjdja fa esjaotm fak
Ek
kefrjkkm.
▧ Årae
År rutt e7 As ak årae tmtek fa ke suparnjdja fa esjaotm, mbtaojfe fa
ae b ru
huktjpkjder su kercm pmr su eod`m.
▧ Årae
År ae o oat e7 As ak årae brute haoms ak årae fa kms vedèms.
ate7

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 3 VADOMKMCÈE FA KMT HEVARJEKAT
1.2.-DKETJNJDEDJÔO
Ak kefrjkkm sa dkesjnjderå ao djodm tjpms fa eduarfm e sus prmpjafefas.
➢ Vjpm J7 Rasjstaodje y furebjkjfef huy beges. Eptm pere dmostruddjmoas fa
ekbeõjkarèe ao dmofjdjmoas fa sarvjdjm dmo axjcaodjes hèojhes.
➢ Vjpm JJ7 Rasjstaodje y furebjkjfef beges. Eptm pere dmostruddjmoas fa
ekbeõjkarèe ao dmofjdjmoas fa sarvjdjm hmfarefes.
➢ Vjpm JJJ7 Rasjstaodje y furebjkjfef hafje. Eptm pere dmostruddjmoas fa
ekbeõjkarèe fa usm caoarek.
➢ Vjpm J^7 Rasjstaodje y furebjkjfef ektes. Eptm pere dmostruddjmoas fa
ekbeõjkarèe ao dmofjdjmoas fa sarvjdjm rjcurmses.
➢ Vjpm ^7 Rasjstaodje y furebjkjfef huy ektes. Eptm pere dmostruddjmoas fa
ekbeõjkarèe ao dmofjdjmoas fa sarvjdjm pertjdukerhaot
pertjdukerhaotaa rjcurmses.

1.4.-DMOFJDJMOAT CAOAREKAT
Ak kefrjkkm Vjpm JJJ, Vjpm J^, y Vjpm ^ fabarå setjsnedar kes sjcujaotas dmofjdjmoas
caoarekas. \ere ak kefrjkkm Vjpm J y Vjpm JJ astes dmofjdjmoas sa dmosjfareo dmhm
radmhaofedjmoas.
➢ Ak kefrjkkm om taofrå hetarjes axt
axtreões
reões ao sus suparnjdja
suparnjdjass m ao su jota
jotarjmr,
rjmr,
tekas dmhm cujgerrms, dmod`uakes m oôfukms fa oeturekaze dekdårae.

➢ Ak kefrjkkm asterå bjao dmdjfm, taof

taofrå
rå uo dmkmr uojnmrha y om prasaoterå
vjtrjnjdedjmoas. Ek sar cmkpaefm dmo uo hertjkkm u mbgatm sjhjker prmfudjrå uo
smojfm hatåkjdm.

➢ Ak kefrjkkm om tao
taofrå
frå rasquabregef
rasquabregefures,
ures, nredtu
nredtures,
res, `aofjfu
`aofjfures
res m crjates u mtrms
fanadtms sjhjkeras qua facrefao su furebjkjfef y/m rasjstaodje.

➢ Ak kefrjkkm om taofrå axdasjve pmrmsjfef, oj taofrå heod`es m vates

bkeoquadjoes fa mrjcao sekjtrmsm m fa mtrm tjpm.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 0 VADOMKMCÈE FA KMT HEVARJEKAT
1.6.-AT\ADJNJDEDJMOAT FA EDQARFMT M OMRHET
➢ Kms aoseyms e raekjzer pere ak eoåkjsjs fa kes uojfefas fa ekbeõjkarèe sjcuao
kes omrhetjves fa ke O.V.\ qua smo7

▧ O.V.\ 4::.>547 QOJFEFAT FA EKBEÕJKARJE. Hêtmfms fa huastram

▧ yO.V.\
aoseym fa kefrjkkms
445.<537 fa erdjkkeFA
QOJFEFAT usefms ao ekbeõjkarèe.
EKBEÕJKARJE. Kefrjkkms fa erdjkke
usefms ao ekbeõjkarèe. Raqujsjtms.
▧ R.O.A <3<7 QOJFEFAT FA EKBEÕJKARJE.

➢ Kes dmosjfaredjmoas e tmher e ke `mre fak aosey

aoseym,
m, fa eduarfm e ke O.V.\7

▧ ^erjedjô o fa fjhaosj
^erjedjô fjhaosjmoas,
moas, e
ekebam,
kebam, ra
rasjst
sjstaodje
aodje e ke dmhpr
dmhprasjôo
asjôo y
faosjfef.

RAUQJTJVMT MBKJCEVMRJMT7 verjedjôo fa fjhaosjôo, ekebam, rasjstaodje fa

dmhprasjôo y faosjfef.

▧ Eb sm rd jô
jôoo y dm
dmanj
anjdj
dj aota
aot a fa setu
s etured
redjô
jôo
o.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ : VADOMKMCÈE FA KMT HEVARJEKAT
1.1.-TQTVEODJET \ARGQFJDJEKAT AO KET QOJFEFAT FA EKBEÕJKARJE
(KEFRJKKM)
➢ Kms drjstekas fa sekas ffaa dmkmr bkeodm qua ssaa fapmsjteo ao kes ssuparnjdjas
uparnjdjas
fa kefrjkkms qua `eo taojfm `uhafef km duek sa prmfuda dueofm kms
hetarjekas fa kms hurms, ravastjhjaotms m pevjhaotms smo pmrmsms y
dmotjaoao sekas smkubkas.
>.AOTEZMT

>.5.-FATDRJ\DJMO
>.5.- FATDRJ\DJMO FA \RMDAFJHJAOVM
\RMDAFJHJAOVM FA KMT
K MT AOTEZMT

➢ ^erjedjôo
^erjedjôo fa fj
fjha
haosjmoas
osjmoas

▧ Hetarjekas7 Qoe ra
racke
cke cre
crefuefe
fuefe ek hjkèhat
hjkèhatrm,
rm, ffaa prana
pranaraodje
raodje fa edarm
jomxjfebka, fa 4<< hh fa kmocjtuf m uo dekjbrefmr fa hmrfezes
perekakes prmvjstes fa uoe asdeke crefuefe aotra 5< hh y 4<< hh y
dmo fjvjsjmoas dmrraspmofjaotas e 5 hh.

▧ Aste pruabe as oadaserje pere astjher ak asp

aspasmr
asmr fa kes guot
guotes
es qu
quaa
taofrå ke ekbeõjkarèe. Ze qua, e heymr verjebjkjfef fa kms kefms fak
kefrjkkm, kes guotes taofråo heymras aspasmras. \mr km qua ke
rasjstaodje fa dmrta y fa dmhprasjôo fa ke ekbeõjkarèe sa varèe
enadtefe.

▧ Ta hjfjarmo 5< uojfefas jofjvjfuekhaota. Ta tmhermo 6 hafjfes fak

eod`m, ke kmocjtuf y ke ekture. Kes fjsteodjes sa dmosjfareråo e pertjr
fa kms puotms hafjms fa kes erjstes fa defe dere. \ere taoar kes
besas fa ke uojfef kjse, sa kjhpjermo dmo uoe pjafre, dmo ak prmpôsjtm
fa qua omKesahafjfe
dmrradte. taoceonjoek
rakjavas
sarå quaprom parhjteo
ak prmhafjm
mhafjm raekjzer
fa kms 6 fetmsuoe hafjdjôo
tmhefms.

Ak pmrdaotega fa ke verjebjkjfef sa axprase dmhm ak rasuktefm fak prmfudtm

fa ke fjvjsjôo aotra ke fasvjedjôo aståofer y ak prmhafjm pmr 5<<. Asta
prmfudtm sa prasaote ao ke sjcujaota aduedjôo7

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 5< VADOMKMCÈE FA KMT HEVARJEKAT
➢ Ekebam
Ek ebam

▧ Hetarjekas7 Fms duões fa edarm crefuefes ek hafjm hjkèhatrm fa kes

deredtarèstjdes qua jofjde ke Njcure 5.

▧ Ke dmodevjfef
dmodevjfef m dmovaxjfef, ek jcuek qua ke vverjedjôo
erjedjôo fjhaos
fjhaosjmoek,
jmoek,
prmfuda qua kes guotes `mrjzmotekas taoceo uo heymr m haomr
aspasmr. Esjhjshm, qua sa nmrhao vedèms, pmr km qua ak årae fa
dmotedtm dmo ak hmrtarm y ke uojfef sa rafuda.

▧ Ak ekebam sa hjfa e pertjr fa uoe duõe crefuefe, ke duek sjrva pere

hafjr kms aspedjms dôodevms y dmovaxms qua pmsaao kes deres y kms
bmrfas fa ke uojfef (njcure
( njcure 2.3). Vehbjêo, sa use uoe racke hatåkjde
qua uoa kms axtrahms fjecmoekas pere jotrmfudjr ke duõe y varjnjder kes
fankaxjmoas. Ta hafjråo 5< uojfefas. Kms rasuktefms smo ak prmhafjm
fa kms fetms mbtaojfms.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 55 VADOMKMCÈE FA KMT HEVARJEKAT

➢ Hafjdjôo fak årae fa vedèms

vedèms

Ke pruabe fa pmrdaotega fa vedèms parhjta dkesjnjder e ke uojfef dmhm sôkjfe

sôkj fe
m `uade. As jhpmrteota fatarhjoer aste deotjfef, ye qua, e heymr
pmrdaotega fa vedèms, ke rasjstaodje e dmhprasjôo fa ke uojfef fjshjouya.
▧ \rjharm, sa dmkmdô ke uojfef aodjhe fa uo uoee `mge fa pepak, ke duek
astebe smbra uoe suparnjdja pkeoe, fa tek heoare qua kms mrjnjdjms
quafao ao saotjfm vartjdek.

▧ Tacuofm, sa rakkaoermo kes pparnmredjmoas

arnmredjmoas dmo eraoe `este ke
suparnjdja suparjmr. Vmfms kms axdasms fa ke eraoe qua astuvjareo ao
ke dere suparjmr fa ke uojfef m ao ke `mge fa pepak sa kjhpjermo.
Vardarm, sa kaveotô ak kefrjkkm dmo ke njoekjfef fa qua ke eraoe
fapmsjtefe ao kms mrjnjdjms dejce ao ke
k e `mge fa pepak.

▧ Duertm, ke eraoe
eraoe fa ke `mge sa fapmsjtô aaoo uo radjpjaota qua nua
kkavefm e ke bekeoze pere fatarhjoer su pasm. Njoekhaota, pere
dekduker ke faosjfef fa ke eraoe, aste sa vedjô ao uo radjpjaota dmo
hafjfe `este ekdeozer kms 1<<hk, pere kuacm fatarhjoer ak pasm fa
ke eraoe vedjefe.

▧ Ta dekdukô ak vmkuhao fa defe uojfef uojfef,, esè

esè dmhm fa ke eraoe
fapmsjtefe ao kms mrjnjdjms. \mr km teotm, ak pmrdaotega fa vedèms as ak
rasuktefm fa ke fjvjsjôo aotra ak vmkuhao fa ke eraoe y ak vmkuhao fa
ke uojfef

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 52 VADOMKMCÈE FA KMT HEVARJEKAT
➢ Tuddjôo

▧ Ak njo
njo fa fatarhjoer ke suddjôo as ddmomdar
momdar ke ddeotjfef
eotjfef fa ecue
qua ke uojfef ka qujterå ek hmrtarm. Ze qua, sj ke ef`araodje
aotra ak hmrtarm y ak kefrjkkm sa va enadtefe
enadtefe,, ke rasjstaodje e ke
nuarze dmrteota fa ke ekbeõjkarèe tehbjêo km sarèe.
▧ Ta usermo 4 uojfefas, kes duekas sa tjaoa dmhm fetms kes
hafjfes fa sus fjhaosjmoas.
▧ Kms kefrjkkms nuarmo dmkmdefms ao ak `mrom e 555<5< ¼D fureota 26
`mres pere mbtaoar sus pasms sadms. Kuacm fa astm, uoe fa
kes deres dmo heymr suparnjdja fa defe uojfef nua suharcjfe
ao uoe kåhjoe fa ecue fa 4 hh fureota 5 hjoutm. \esefm
fjd`m tjahpm, nua kkavefm
k kavefm johafjetehaota e paser.

➢ Eb sm rd jô
jôoo

▧ Ek jcuek qua ke suddjôo, ke ebsmrdjôo tehbjêo sa dkesjnjde dmhm uoe

pruabe om dkesjnjdetmrje. Aste deredtarèstjde fa ke uojfef parhjta
fatarhjoer ke furebjkjfef y ke rasjstaodje ek jotahparjshm. Esjhjshm,
ke Omrhe A.<3< astebkada qua ke ebsmrdjôo pere uojfefas fa erdjkke
om sarå heymr e 22% pere qua ke uojfef sae edaptefe.
▧ Vras uojfefas
uojfefas nuarmo usefes pere aste pruabe. \rjharm, kms kefrjkkms
nuarmo kkavefms ek `mrom, ao ak duek astuvjarmo fureota 26 `mres e uoe
tahpareture fa 55< ¼D, dmo ke k e njoekjfef fa mbtaoar sus pasms sadms.
Kuacm fa astm, sa fagermo aonrjer pere faspuês sar dmkmdefms ao uo
radjpjaota dmo ecue, ao ak duek astuvjarmo pmr 26 `mres (njcure 2.5<).
Njoekhaota, pesefm fjd`m tjahpm, kes uojfefas smo pasefes pere
mbtaoar ak pasm fa ke
k e uojfef seturefe.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 54 VADOMKMCÈE FA KMT HEVARJEKAT

➢ Dmanjdjaota fa seturedjôo

Ak dmanjdjaota fa seturedjôo pmr defe aspêdjhao sa dekduke dmo ke aduedjôo

sjcujaota7

➢ Ankmrasdaodje

Ta aoseyeo kms aspadèhaoas ao sarjas fa > e 5< kefrjkkms saperefms ao fms

crupms fa 4 kefrjkkms m 1 kefrjkkms, qua sa edmofjdjmoeråo y aoseyeråo fak
hmfm sjcujaota7
▧ Ta dmkmdeo
dmkmdeo kms aspadèhaoas fa deot deotmm faot
faotrm
rm fa uoe beofag
beofagee ao
crupms fa kefrjkkms aspedjefms aotra sè, dmo jotarvekms om haomras fa
1 dh.
▧ Ta dmkmde ao nmrnmrhe
he sjhjker ak mmtrm
trm cru
crupm
pm fa aspadèhaoas faotrm fa
ke beofage y sa ecrace ecue fastjkefe pmr kms bmrfas fak radjpjaota,
esacureofm qua ke prmnuofjfef fak kèqujfm sae eprmxjhefehaota 2,1
dh.
▧ Ta kkaveo
kkaveo ehbes sarjas fa aspadèhaoas ao sus raspadtjves beofages
e ke dåhere fa `uhafef y sa heotjaoao fureota 3 fèes.

yTasaratjreo
`edaehbms radjpjaotas fa ke dåhere
Taekkkaveo
debm fa
fak
k kepsmsarjas
jofjdefm
▧
asdurrjr kms aspadèhaoas. ehbes fa
aspadèhaoas ek `mrom fagåofmkes sader aotra 55<¼D y 551¼D fureota
26 `.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 56 VADOMKMCÈE FA KMT HEVARJEKAT
>.2.-DEKDQKM FA RATQKVEFMT FA AOTEZMT

AT\ADJNJDEDJMOAT VADOJDET FAK NEBRJDEOVA

DEREDVARJTVJDE DEOVJFEF

FJHAOTJMO 24<*54<*:< hh

\ATM 4.4< ic

EKEBAM 2%

EBTMRDJMO HEPJHE 51%

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 51 VADOMKMCÈE FA KMT HEVARJEKAT

^e
^erjedjôo
rjedjôo fa fjhaosjmoas

FJHAOTJMOAT824<*54<*:<
KERCM (hh) EOD@M (hh) EKVQRE (hh)
HQATVRE K5 K2 K4 K6 K· E5 E2 E4 E6 E· @5 @2 @4 @6 @·
H-5 246 241 246 245 244.1 520 520 520 520 520 :< :< 0: 0: 0:.1
H-2 244 244 244 244 244 520 520 520 520 520 :< 0: :< 0: 0:.1
H-4 241 24> 24> 241 241.1 520 52: 520 520 520.21 :5 :< :< :< :<.21
H-6 246 241 241 246 246.1 520 520 52: 520 520.21 :5 :5 :< :< :<.1
H-1 241 241 246 246 246.1 520 520 520 520 520 :2 :5 :5 :< :5
H-> 244 244 244 244 244 520 520 523 520 523.31 :< :< 0: 0: 0:.1
H-3 241 246 246 246 246.21 523 523 523 523 523 :< 0: 0: :< 0:.1
H-0 241 241 24> 241 241.21 520 520 52: 520 520.21 :< :< :5 :< :<.21
H-: 244 244 242 242 242.1 54< 54< 54< 520 52:.1 :< :< :< 0: 0:.31
H-5< 246 241 244 246 246 520 520 520 520 520 :< :< :5 :5 :<.1
Kaspadj. 24< Easpadj. 54< @aspadj. :<
\rmhafjm 246 \rmhafjm 520.5 \rmhafjm :<.<21
^ (%) -536 ^ (%) 5,16 ^ (%) -<.<20

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE

EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE

NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 5> VADOMKMCÈE FA KMT HEVARJEKAT
Ekebam
Ek ebam

DERE E (hh) DERE B (hh) EKEBAM (hh)

HQATVRE DMODE^M DMO^APM DMODE^M DMO^APM DMODE^M DMO^APM

H-5 < < < 5 < <.1

H-2 5 < 5 < 5 <

H-4 < < 5 5 <.1 <.1

H-6 < 5 5 < <.1 <.1

H-1 5 < 5 < 5 <

H-> 5 < < 5 <.1 <.1

H-3 5 5 5 < 5 <.1

H-0 < < < < < <

H-: 5 < 5 < 5 <

H-5< < < 5 < <.1 <

\rmhafjm <.> <.21

\rmhafjm aotra
dôodevm y dmovaxm <.621

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 53 VADOMKMCÈE FA KMT HEVARJEKAT

Hafjdjôo f ak årae
årae fa vedèms

\ATM FAOTJFEF ^MKQHAO

HQATVRE KERCM(hh) EOD@M(hh))
EOD@M(hh AT\ATMR(hh) ^MKQHAO(dh4) 1<< hk Eraoe (cr/dh4) eraoe (dh4) ^edèms (%)
H-2 244 520 :< 2>34 3:4,3 50>6,> 5,1: 5531 66
H-4 241 520 :< 2320 0<1,6 5:52,4 5,>5 5503 66

H-6 246 520 :5 235: 0<1,5 5003,2 5,>5 5532 64

H-1 246 520 :5 2341 054 5000,0 5,>4 55>2 62
H-> 244 520 :< 2>>0 0<6,2 5030,6 5,>5 55>0 66
H-3 246 523 0: 2>10 0<6,2 5031,6 5,>5 55>> 66
H-0 241 520 :< 2324 30:,6 5:5:,: 5,10 525> 61
H-: 244 52: :< 23<4 3:0,6 5033,0 5,>< 553> 66
H-5< 246 520 :< 23<5 3:6,2 5:<1,> 5,1: 52<< 66
H-55 246 520 :< 2>:> 0<5,> 5033,6 5,>< 5535 64
\rmhafjm 66

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE

NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 50 VADOMKMCÈE FA KMT HEVARJEKAT

➢ Tuddjôo

\ATM (cr)

HQATVRE KERCM (hh) EOD@M (hh) AT\ATMR (hh) ERAE (dh2) OEVQREK TADM TQDDJMOEFM Tuddjôo

H-: 244 52: :< 4<5 4<62,0 4<65,< 4<:4,1 46,:

H-5< 246 520 :< 2:: 4<>3,: 4<>1,: 455>,0 46,5

H-55 246 520 :< 4<< 4<51,> 4<56,< 4<>:,< 4>,3

\rmhafjm 41,2

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

 QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 5: VADOMKMCÈE FA KMT HEVARJEKAT

➢ Eb sm
smrd
rdjô
jôoo

\ATM (cr)

HQATVRE OEVQREK TADM TQHARCJFM (26@) EBTMRDJMO

H-> 4<33,3 4<31,: 4410,2 :,2

H-3 4<>5,1 4<><,1 443>,> 5<,4

H-0 4<04,4 4<02,< 462>,4 55,2

\rmhafjm 5<,2

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE

NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 2< VADOMKMCÈE FA KMT HEVARJEKAT

➢ Dmanjdjaota fa seturedjôo

TQHARCJFM AO DMAN. FA
HQATVRE OEVQREK TADM TQHARCJFM (26@) ABQKKJDJMO(1`) TEVQREDJMO

H-> 4<33.3 4<31.: 4410.2 415<.1 <.>6:1>205>

H-3 4<>5.1 4<><.1 443>.2 4124.0 <.>05651:2:

H-0 4<04.4 4<02 462>.4 4110.3 <.322213501

\rmhafjm <.>06655:33

3.-EOEK JTJT Z R
RATQKVEFMT
ATQKVEFMT
 \MRDAOVEGA FA ^EDJMT 66%

KERCM 246 hh
FJHAOTJMOAT \RMHAFJM DKETJNJDEDJMO A.<3<
EOD@M 520.5 hh

EKVQRE :<.<21 hh

KERCM -5.36% VJ\M ^

^ERJEDJMO FJHAOTJMOEK
EOD@M 5.16% VJ\M ^

EKVQRE -<.<4% VJ\M ^

EKEBAM <.621 VJ\M ^

EBTMRDJMO 5<.2<%
TQDDJMO 41.2 c/2<<dh2/hjo

DMANJDJAOVA FA TEVQREDJMO <.>0

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE

QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 25 VADOMKMCÈE FA KMT HEVARJEKAT
0.-DMODKQTJMOAT Z RADMHAOFEDJMOAT

➢ Kms rasuktefms fak pmrdaotega fa vverjedjôo

erjedjôo fa kes fjhaosjmoas fak kefrjkkm
smo heymras qua 5 ao ak kercm y ao ak eod`m. Tjo ahbercm, ao ke ekture aste
verjedjôo as paquaõe. Astms pmrdaotegas fa verjedjôo aodmotrefms om
fabarèeo draer euhaotm fak aspasmr fa kes guotes, ye qua, dmomdjfm kms
fetms fa kes fjhaosjmoas raekas fa ke uojfef, sa pmfråo dmotrmker.

➢ Kms rasuktefms aodmo

aodmotrefms
trefms ao ak ekebam jo
jofjdeo
fjdeo qua ak prmhafjm heym
heymrr
aodmotrefm as ak dôodevm. As fadjr qua ke heymrèe fa kes uojfefas pmsaao
uoe prmtubareodje e km kercm fa ke dere fa esaotefm, ke duek as fa
eprmxjhefehaota <,4 hjkèhatrms. Fjd`e hafjfe om as fa axecaredjôo pere
qua deusa prmbkahes dmo ak teheõm fa kes guotes.

➢ Tac÷o ke Omrhe A.<3< ke suddjôo fa kes uojfefas faba aodmotrersa aotaotra

ra
kms 5< y 2< cr/ (2<<dh2 — hjo). Ak rasuktefm aodmotrefm pere aste pruabe
nua qua kes uojfefas tjaoao uo 41,2 cr/ (2<<dh2 — hjo) fa suddjôo. \mr km
qua asta vekmr as heymr e km qua aspadjnjde ke Omrhe A.<3<. Qoe smkudjôo
pere asta axdasm as qua kms kefrjkkms taofråo qua sar racefms fureota 4<
hjoutms uo fèe eotas fak esaotefm.
 ➢ Tac÷o ke Omrhe A A.<3<
.<3< ak håxjhm pmrdaotega fa ebsmrdjôo pe
pere
re kms kefrjkkms
fa erdjkke as fak 22%. Ak rasuktefm qua sa mbtuvm pere kes uojfefas nua fa

5<,2%.
A.<3< y\mr km qua
duhpka dmoasta vekmrfjda
km qua as asta.
haomr ek håxjhm astebkadjfm pmr ke Omrhe

➢ Tac÷o ke Omrhe A.<3< sa dkesjnjd

dkesjnjdee e ke uojfef dmhm `uade ddueofm
ueofm ak årae
fa esjaotm as aqujvekaota haomr ek 3<% fak årae brute9 as fadjr, sa prasaota
uo årae fa parnmredjmoas heymr ek 4<%. Kms rasuktefms brjofermo uo
pmrdaotega fa vedèms jcuek e 66%. \mr km teotm, ke uojfef sa dkesjnjdô dmhm
`uade.

AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT

QOJ^ARTJFEF OEDJMOEK FA JOCAOJARJE

QOJ^ARTJFEF
NEDQKVEF FA JOCAOJARÈE DJ^JK DJDKM 2<2<-2
\åcjoe O¼ 22 VADOMKMCÈE FA KMT HEVARJEKAT
:.-EOAPM
AOTEZM FA QOJFEFAT FA EKBEÕJKARJE (KEFRJKKMT) V. HEVARJEKAT