tema 1: hyrje në sistemin fiskal

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  • 8/9/2019 Tema 1: Hyrje n sistemin fiskal

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    Jlt`jk Sruhculleou

    5 ]ghe 5Ayrbg k s`stgh`k f`soel

    ]ghe 5

    Ayrbg k s`stgh`k f`soel]GHE 5....................................................................................................................................... 5

    APSBG K @ ]GH@K F@ OEL ............................................................................................................. 5

    5.5 TSGREK]@H @ TSIB@]A^AH ............................................................................................ 3

    5.5.5 TJL@]@OE F@^OELG .......................................................................................................... 35.5.3 TJL@]@OE ]E]@HJSG ...................................................................................................... >5.5.> TSHCW^ABE G MG]PS@HGVG ]E]@HJSG ........................................................................ >5.5.= TSOWF@R@H@ @ ]E]@H@] .................................................................................................. >5.5.7 TJL@]@OE TWCL@OG ......................................................................................................... =

    5.3 ULL@HG ] @^]GH@] F@^OEL K KB GOJKJH@ ................................................................ =

    5.3.5 ULL@HG GOJKJH@OG .................................................................................................... 75.3.3 ULL@HG ^JN@ELG .......................................................................................................... 6

    5.> TSCSBE MAG K@VGL@ @ ] ESMAWSEVG TWCL@OG K ^AU@TS@ ......................................... 9

    5.>.5 K@VGL@ @ ] ESMAWSEVG TWCL@OG .................................................................................. 15.>.3 ] ESMAWSE] K OSEAE^@H HG SEBJK@K ..................................................................... 05.>.> CWS@HG] OSPG^JSG ] ] ESMAWSEVG ]E]@HJSG MAG ]J]ELG................................... 0

    5.= ^ATGKR@HG] TWCL@OG K ^AU@TS@ ................................................................................ 55

    5.=.5 OSEAE^@H@ ] ESMAWSE/^ATGKR@HG TWCL@OG ............................................................ 555.=.3 ^ATGKR@HG] CWQAG]JSG ^@TE^ OLE^@F@O@H@] GOJKJH@O........................................... 535.=.> MGF@@]@ CWQAG]JS MAG CJSQA@ TWCL@O.................................................................... 57

    5.7

    M@^E OLE^@F@O@HG OSPG^JSG ]GJS@OG ] ] ESMAWSEVG TWCL@OG ................................ 56

    5.7.5 OLE^@F@O@H@ @ ] APSEVG TWCL@OG .............................................................................. 565.7.3 OLE^@F@O@H@ @ ]E]@HGVG .............................................................................................. 595.7.> ^ATSKMESBE G KIESOG^^ ]E]@HJSG ...................................................................... 515.7.= ]E]@H@ TSJTJSN@JKEL (@ ^AG^A]) ............................................................................. 505.7.7 ]E]@H@ TSJISG^@V ....................................................................................................... 345.7.6 M@^E HG]JME TS ] RCE]WES TSJISG^@V@]G]@K....................................................... 35

    ]ecgle g iref`ovgISEF@OW 5.] ESMAWSE] TWCL@OG MAG ] ESMAWSE] ]E]@HJSG K %KMEB TCC-^........................................ 1ISEF@OW 3.] ESMAWSE] ]J]ELG TWCL@OG K SETJS] HG TSJMA@H@K G CSGKM^AH CSW]J............................ 0ISEF@OW >.TSCSBE G ] ESMAWSEVG ]E]@HJSG KIE 5006K 345= ........................................................ 55

    ISEF@OW =.] ESMAWSE] MAG ATGKR@HG] CWQAG]JSG K V@]@K 345> ....................................................... 53ISEF@OW 7.TESEU@]BE OGHE]@OG G KB @^]GH@ ] ]E]@H@] TSJISG^@V....................................................... 35

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    5.5Trgzekt`h ` prib`tasah

    ^`stghgt hjmgrkg f`soelg u safeqk k Gurjpk Tgrkm`hjrg mag

    Ehgr`ok g Vgr`ut ibet ibyshs s sagoull`t q pesj` rgvjlun`jk`k Frekngz mag

    et Ehgr`oek. Hgib`tasg tet`hgt hjmgrkg hc` t ermauret mag hc` ojksuh`k kuogoz`stjk`k eojhe, kie hgs` ` sagoull`t t kkthcmabgt u taghglue ouemr` cez

    l`ibjr pr vgkmjsbgk g tet`hgvg mag rrgta kb sagoull h vjk, mj t o`sa`h kb

    rr`tbg t pe`heib`kugsahg t t ermaurevg f`soelg q mj kmjmatg ibet mag pes

    Lufts s Ter Cjtrjrg.

    Kbs`t vgkmjrg mag qgvgr`sbe qgkmrjrg g oek t kgvjbsahg prmjr`h`k g

    hbgtgvg f`kekn`erg, pre prmjr`h`k g perevg, t n`let sarcgbk pr peiuer ojstjt g

    vgpr`hter`vg `kst`tun`jkelg q gktgt pucl`og muagt t orygbk pr t zcetuer mgtyret

    q ` orojk l`ib`.

    ]et`hgt mag teoset kuo bek t l`maure vgth hg lljier`tbg kuhresa.Cjtoupt`h` yk pr tet`hgt hukm t kmeagt k trg oetgijr`. Oetgijr`e g per bek

    k prib`tas` gojkjh`stt, t n`lt s`stgh`k f`soel g saja`k k fukos`jk t km`o`h`t

    k gojkjh` mag sgotjr t gojkjh`s. Oetgijr`e g myt bek bur`stt mag

    prjfgs`jk`stt g kibesah, t n`lt saqyrtjbk k hkyr t ajlls`sahg orygs`sat

    espgot`k l`ibjr t tet`hgvg. Oetgijr`e g trgt g prjfgs`jkgvg bek f`kekn`grt mag

    ojktec`l`stt q hgrrgk ibgrs`sat hg tet`hgt mag teoset. Kg mj t` saqyrtjbh

    tet`hgt orygs`sat k syr`k g oetgijr`s s fukm`t, pjr s`iur`sat pe lk hkbek

    m`sout`h`k g satbgvg t vgekte gmag k syr`k g bur`stvg epj gojkjh`stvg.

    5.5.5

    Tjl`t`oe f`soelg

    Tjl`t`oet f`soelg bek hbgtgt mag hkyret kprhbgt t n`levg qgvgr`sbe

    rrgiulljk k`vgl`k g sapgkz`hgvg pucl`og mag t ermaurevg f`soelg (kjrhevg f`soelg

    mag rrgiullevg t tbgre) pr t hjk`tjruer mag km`ouer k gojkjh`k g et`b satgt`.

    Obj sat stretgib`e s`hjtr g pjl`t`os hjkgterg, g n`le prmjrgt kie Cekoe

    Ugkmrjrg, kprhbgt s n`ls km`ojagt jfgrte g peres k kb satgt. ] mybe otj

    pjl`t`oe hjk`tjrjagk hg oubmgs pr t per sg s` km`ojbk k gojkjh`k g kb

    satgt`. Mgr` k v`tgt 50>4, satgtgt g zav`lluere, oek pesur kb qesbg le`ssgz-fe`rgk

    l`mabg hg otj pjl`t`oe. Tes Lufts s Myt Cjtrjrg, otj satgtg hjrk kb rjl h

    prjeot`v k gojkjh` k l`mabg hg rrgiull`h`k g pepuks`s, n`olgvg t c`zkgs`t,`kflen`jk`t mag ojstjs s peres. Muog prmjrur kb ojhc`k`h t pjl`t`os

    hjkgterg hg et f`soelg (k vers` t jr`gkt`h`t pjl`t`o mag f`ljzjf`s qgvgr`ssg

    k pusatgt, kb pjl`t`o hukm t mjh`kjb hc` tbgtrk), qgvgr`sbgt sykjbk t

    ojktrjlljbk fgkjhgkgt gojkjh`og k satgt`k proets.

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    Jlt`jk Sruhculleou

    > ]ghe 5Ayrbg k s`stgh`k f`soel

    Tjl`t`oet f`soelg f`ll`h`sat bek cezuer k tgjr`t g gojkjh`st`t cr`tek`o

    Bjak Heykerm Ogykgs. Otj tgjr` trgijbk, k v`be t prib`tasahg, q qgvgr`t

    hukm t km`ojbk k k`vglgt g prjmuot`v`tgt`t muog rr`tur jsg muog ulur k`vgl`k g

    teos`h`t mag t sapgkz`hgvg pucl`og.

    5.5.3 Tjl`t`oe tet`hjrg

    Ksg m`soutjbh sg n`l` sat syk`h` ` satgt`t pr kb m`spjz`t t neotuer

    tet`hjrg, etagr kg pj hgrrgh` hg pjl`t`o tet`hjrg. Tre, fer fsa`agt pes kb

    kmrysa`h` tet`hjr: E muagt t teosjbh kb jcbgot tet`hjr: ^e muagt t teosjagt

    c`zkgs` ` vjil: Otj bek satbg t hukmsahg t pjl`t`os tet`hjrg.

    Tjl`t`oe tet`hjrg ` teojk H`k`str`s s F`keknevg mag m`spjz`tet g neotuere

    l`ibjrg h`retjagk kie Terlehgkt` epj Osa`ll` ` H`k`strevg. H`k`str`e g F`keknevg

    oe s` mgtyr, kprhbgt gojkjh`stvg mag bur`stvg, t saorueb pjl`t`oet

    tet`hjrg kprhbgt prjpjz`hgvg pr kmrysa`hg l`ibjrg. Kie eke tbgtr, Mrgbtjr`e gTrib`tasahg g ]et`hgvg5sat kb `kst`tun`jk emh`k`str`h`, ` n`l` kuo oe eutjr`tgt

    pr t cr l`ibg tet`hjrg, mag pr pesjb es pjl`t`oe tet`hjrg.

    Ksg err`bh t ouptjbh pjl`t`ok tet`hjrg proetsg pr mj espgot

    tet`hjr, etagr kg mj t `ktgrprgtjbh h h`r gmag tet`hgt, g k ot hkyr

    err`bh t saqyrtjbh g eriuhgktjbh mag pjl`t`oet orygsjrg q kmrhgrrgk

    kprhbgt tyrg.

    5.5.> Trhcusabe g mgtyr`hgvg tet`hjrg

    Goz`stgkne g s`stgh`t f`soel `hpl`ojk l`kmbgk g mgtyr`hgvg tet`hjrg tkmrysahg kie sucbgotgt, qjfsa`k otj `km`v`m, pgrsjke f`z`o mag bur`m`o.

    ^ajqr`t trgiterg mag trgitert muagt t bgk t rgib`struer k Ugkmrk Ojhcterg

    t Sgib`str`h`t. Ib`taesatu, k cez t m`spjz`tevg l`ibjrg, sucbgotgt muagt t

    mjrzjbk mgoler`hg tet`hjrg k Mrgbtjr`t Sebjkelg ]et`hjrg mag m`se sucbgotg t

    tbgre gmag prek kbs`vg vgkmjrg. mj sa`tbg q rgel`zjagt mrgbt `km`v`mvg epj

    sucbgotgvg muagt t sajqrjagt hg oupjk f`soel jsg fetur. ^ fukm`, gmag

    `km`v`mt, k restgt our pljtsjbk ousatg t neotuere l`ibjrg, muagt t mjrzjbk

    mgoleretet g tyrg tet`hjrg. Tr otj g sauh ersyg t tbgre, prhcusabe g

    mgtyr`hgvg tet`hjrg cagt kb satbg sauh g rkms`sahg.

    5.5.= Trouf`z`h` ` tet`h`t

    ^` hgrrgt hg hgkm oe sauh prouf`z`hg t hukmsahg q tgktjbk t

    bep`k kb prneot`h se h t qert pr tet`h`k. Kbr` kie prouf`z`hgt q prmjrgt

    5Mag Mrgbtjr`e g Trib`tasahg g Mjiekevg pr mgtyr`hgt mjiekjrg.

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    h sauh sat e` ` JGNM-s (Jriek`zete pr Rav`ll`h` mag Cesaopuk`h

    Gojkjh`o, 5006).

    ]et`h` sat kb peigs g mgtyrugsahg tgo qgvgr`sbe,

    pe oukmrsaprcl`h.

    K ot prouf`z`h ogh` my hjhgktg q muagk sqeruer. ^ per`, tet`hgt

    bek pe oukmrsaprcl`h k oupt`h`k q prf`t`hgt q jfrjk qgvgr`sbe tgo

    tet`hpeiugs`t, kuo bek zeojk`sat k prpbgst`h hg tet`hgt g peiuere prgb tyrg. ^

    myt`, our tagh` tgo qgvgr`sbe kkouptjbh tgo eutjr`tgtgt tet`hjrg g mjiekjrg, s`

    gmag pusatgt`k vgkmjr.

    K prib`tas` pr tet`hgt hukm t prhclgma`h n`ls`t g hpjsathg2

    ]et`h` sat kb mgtyr`h q ` vgkmjsgt `km`v`mvg, prjkevg mag c`zkgsgvg

    pr t hcsatgtur qgvgr`sbgk g sgotjr`t pucl`o?

    sat kb herrbg g mgtyrugsahg g perevg kie kb emh`k`stret pucl`og gvgekt. pr qll`hg pucl`og k zcet`h t l`ib`t?

    sat kb hbgt ` kmrtuer pjser`sat pr t ibgkgruer pere.

    Hgib`taet kuo muagt t aerrjbh eskbagr feot`k q tet`hgt bek hbgt pr t

    ibgkgruer pere pr satgt`k. ^apgsa agr oy okmvsatr`h kgil`zajagt mag tet`hgt

    ojks`mgrjagk s` kb prjclgh ` hema pr sajqr`k, `km`v`mt mag c`zkgsgt.

    5.5.7 Tjl`t`oe pucl`og

    Hgib`tasg h lert u saprgah q tet`hgt orojbk orygs`sat t ibgkgrjbk

    pere, kuo muagt t aerrjbh feot`k q tet`hgt hukm t rgel`zjbk mag pjl`t`oepucl`og hg oereotgr gojkjh`o mag sjn`el. K restgt our kb m`spjz`t tet`hjrg

    lgatsjk h sauh kb vgpr`hter` t neotuer, mj t bgh` k ibgkmbg t pgrngptjbh

    ersygk mag pjl`t`ok pucl`og q sykjagt t rgel`zjagt. Kbojas`sat gmag k restgt

    our tet`hgt hukm t bgk h t lerte sg zeojk`sat hukm t ogt pjl`t`oe gojkjh`og

    jsg sjn`elg q kx`s`k kb mk`h h t lert pr m`se vgpr`hter` t tbgre.

    5.3Ull`hg t s`stgh`t f`soel k kb gojkjh`

    ^`stgh` f`soel kuo sat espeo ` saoputur kie rgel`tgt` eotuel ` kb satgt`.

    Oe pljt feotjr q km`ojbk k s`stgh`k f`soel mag kmr h t rkms`sah`t bekete pjl`t`o, gojkjh`o, sjn`el mag t l`maur hg km`o`hgt kie irupg t kmrysahg

    `ktgrgs`. Tevers`sat sauh km`o`hgvg t kmrysahg kie besat s`stgh`t f`soel, vgt

    oy s`stgh sykjk t km`ojb muosah k my qll`hg orygsjr k kb sajqr`, k

    feotjrt gojkjh`o mag ete sjn`el.

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    Jlt`jk Sruhculleou

    7 ]ghe 5Ayrbg k s`stgh`k f`soel

    5.3.5 Ull`hg gojkjh`og

    ]eos`h` ` qgvgr`sbgs prfeqsjk tragqbg t perevg kie gojkjh`e, kmrse

    sapgkz`hgt pucl`og bek kb `kbgos`jk ` perevg k t. Osatu q pjz`n`jk` `

    qgvgr`sbgs k l`mabg hg teos`h`k mag sapgkz`hgt pucl`og, s cesaou hg pjl`t`oet g

    aueherrbgs qgvgr`terg, oe kb gfgot t rkm`sah k k`vgl`k g eot`v`tgt`t gojkjh`o

    k ^aq`pr`.

    Ugvgr`sbe rgel`zjk kb Trjireh Cuxagtjr Efethgsh, eotuel`sat k ceze

    trgvbgerg, muog plek`f`ouer t ermauret mag sapgkz`hgt. Otj plekg trgijbk

    pbgsk g cur`hgvg t gojkjh`og q mj saprkmeagk kie qgvgr`sbe mag sg se mj

    hcgtgk pr tu prmjrur kie sgotjr` pr`vet. Obj hukm t sbgll kbg km`o`h k

    orogsk pr irupg t neotuere hellresa mag sarc`hgsa, s` sakmgts`e epj

    ers`h`, t n`let vergk k hkyr t rkms`sahg kie sapgkz`hgt pucl`og. Kie eke

    tbgtr ogh` hellre ojksuh` q prmjrgk orygs`sat kie sgotjr` pr`vet mag `

    sarcgbk ojksuh`t pr`vet.

    Tr pbgsk q ` hcgtgt sgotjr`t pr`vet, qgvgr`sbe prmjr pjl`t`oe tet`hjrg

    pr t `kourebuer mag mgourebuer vgpr`hter` t neotuere.

    K ^aq`pr` tgktjagk t `kourebjagk2

    e) ^`prherrs`t g c`zkgsgvg t vjile, t n`lt oek kb rgib`h f`soel h t

    fevjrsah, hg kjrhe h t ulte.

    c) Fgrhgrt q prjmajbk prjmuotg cubqsjrg mag clgitjrelg, eirjprpuk`h` `

    s n`levg oe fevjrg f`soelg k ]et`h`k hc` Vlgrk g ^atuer (]V^A).

    n) Oro`h` mag zav`ll`h` ` cur`hgvg ketyrjrg kie sajqr` kmrojhcterg.

    Trjgsgt g prjma`h`t t cur`hgvg ketyrjrg, s`mjhjs k a`mrjoercurg, oekrgzultuer k rgib`hg tet`hjrg q oek mak fevjrg t ojks`mgrugsahg pr

    ojak g `kvgst`h`t.

    m)

    @kvgst`hgt k heo`kgr` mag peb`sbg. Otj fevjr`zjagk kprhbgt soghevg

    t satyrbgs s peigss s ]V^A-s k hjhgkt`k g `hpjrt`t.

    g)

    Orygrbe kprhbgt cekos t trekseos`jkgvg orygsjrg t sajqr`vg trgiterg

    mag peigsevg q u cbk pukjkbsvg. Obj sykjk t satjb fjrhel`z`h`k k

    gojkjh`.

    Kie eke tbgtr sykjagk t mgourebjagk2

    e)

    Trmjr`h` ` n`iergvg mag p`bgvg elojl`og, kprhbgt vgkmjsbgs s eon`zevg

    q rr`s`k h`hgt proetsg t otyrg hellrevg.

    c)

    Trmjr`h` ` eutjhbgtgvg, kprhbgt vgkmjsbgs s eon`zevg mag teosevg hc`

    qeroull`h`k, t n`let zk kb pbgs t rkms`sahg t h`h`t proets.

    n)

    Trmjr`h` ` eutjhbgtgvg t vbgtre, kprhbgt vgkmjsbgs s teosevg vbgtjrg

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    t rgib`str`h`t h t lerte sg etj t rgbe.

    Ugvgr`sbgt eriuhgktjbk sg prmjr`h` ` eon`zevg jsg teosevg pr

    mgoureb`h`k g ojksuh`t proets, pesqyrjk orygs`sat ojstjt satgs q satgt` mag

    gojkjh`e mj t ogk kie sbgllbg t t`lle, s` etj t l`maure hg sapgkz`hgtsakmgtsjrg. ^`mjqjft, qgvgr`sbe muagt t ibgkgrjb pere mag pr sapgkz`hg q

    kuo oek ojksuhetjr t `mgkt`f`ougsah, s` etj pr hcrjbtbgk, rgkm`k pucl`o,

    s`stgh`k ibyqsjr mag ojstjt g qgvgr`sbgs mag perlehgkt`t.

    5.3.3 Ull`hg sjn`elg

    Mrgbts`e sjn`elg vgkmjsgt k qgkmr t pjl`t`oevg, pevers`sat sg m`se

    hgkmjbk sg m`oe sat g mrgbt, kmrse t tbgr g ojks`mgrjbk t pemrgbt.

    S`saprkmerbe g t ermaurevg sa`agt pj esatu k okmvsatr`hg t kmrysahg kie

    pelt.

    K kb trgi t l`r m`se `km`v`m ibgkgrjbk h sauh t ermaure mag

    oep`tel sg t tbgrt mag k hjhgkt`k g sat`h`t t t ermaurevg, satjagk gmag

    r``kvgst`hgt mag t ermauret proetsg t herre. Obj hukm t km`ojb q t pesur`t

    cagk gmag h t pesur, kmrse t verfr`t gmag h t verfr, mag fuq`e gojkjh`og

    prqkmrjagt k peo muer.

    M`se zibgmas hukm t vlgrsjbk otj pr`rbg mag hukm t fevjr`zjbk etj

    pjl`t`oe tet`hjrg q r`saprkmebk t ermauret mag pesur`k. Oy sat kb kie

    eriuhgktet h t mgcetugsah pr teos`h`k g t ermaurevg mag t pesur`s,

    hgqgksg otj tet`hg tgktjbk t r`saprkmebk t ermauret, pjr kie eke tbgtr oek

    h sauh vsat`rs` k epl`o`h`k g tyrg.

    ]et`hg t kmrysahg oek gfgotg t kmrysahg sjn`elg2

    e) ]et`hgt m`rgotg cezjagk tgo t ermauret mag f`t`h` mag teosjbk vgth etj

    q oek otj cur`hg.

    c) ]et`hgt `km`rgotg peiuagk kie ojksuhetjrt mag mgourebjbk sapgkz`hgt

    (`kourebjbk ours`h`k). Kie eke tbgtr hukm t jfrjagk prbesat`hg mag

    fevjrg pr hellre t neotuere, s` cerket, ers`h` mag prjmuotgt g

    eirjprpuk`h`t.

    n)

    ]et`hgt prjirgs`vg s` e` hc` t ermauret pgrsjkelg kie puks`h`, ou pbgse

    g tet`h`t hc` t ermauret rr`tgt hg rr`tbgk g t ermaurevg, tgktjbk tteosjbk h sauh ete q hukm t peiuebk h sauh.

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    Jlt`jk Sruhculleou

    9 ]ghe 5Ayrbg k s`stgh`k f`soel

    5.>Trcrbe mag k`vgl` ` t ermaurevg pucl`og k ^aq`pr`

    ^auh`ne g satgtgvg t Gurjps L`kmjrg mag t Celloek`t pes v`tgvg 04

    prbgtuek kb rr`tbg t ojks`mgrugsahg t t ermaurevg pucl`og k repjrt hg TCC-

    k. M`se kie zav`ll`hgt orygsjrg k fusak g teos`h`t k ^aq`pr` ibetpgshcmabgt v`tgvg t fukm`t oek qgk k kb l`kb hg vgkmgt fq`kbg2

    Sr`tbe g t ermaurevg kie ]V^A. Tbgse g t ermaurevg t ibgkgruere kie

    ]V^A f`ll`h`sat sat rr`tur mag h pes sat stec`l`zuer k k`vgl`k g rrgta

    >6->1% t t ermaurevg tet`hjrg ib`tasgb.

    K hkyr t kibesahg bek rr`tur vezam`h`sat t ermauret kie eon`ze, s`

    kb tet`h ` vgkmjsur hc` hellre t vgekt. K v`tgt g fukm`t t ermauret

    kie eon`ze bek proets`sat rrgta 5>-5=% t k`vgl`t t t ermaurevg

    tet`hjrg ib`tasgb.

    ]eose mjiekjrg oe qgk k zcr`tbg t vezamugsahg s` pesjb g pjl`t`oevggojkjh`og l`cgrel`zugsg q oek sbgll ulbgk g ter`fevg mjiekjrg. K f`ll`h

    t v`tgvg 3444 ebj hcl`matg rrgta 57% t t ermaurevg, kmrse tesah sat

    ulur k h peo sg 3% t t ermaurevg tet`hjrg ib`tasgb.

    Tr saoeo t ojkourrgkns tet`hjrg rebjkelg, tet`h` hc` f`t`h`k oe pesur

    pr`rbg t ulbgs s kjrhevg muog sbgll osatu kb ulbg t ojks`mgrugsahg t

    t ermaurevg. K`vgl` heos`hel ` hclgmabgs kie oy tet`h u err`t k v`tgt

    344=-3446 hg rrgta 55-5>% t t ermaurevg tet`hjrg, g h pes v`bj` hg

    kb pr`rbg rksg mgr` k k`vgl`k 7-6% k v`tgt 3453-345>.

    Kmrysag kie satgtgt g tbgre fq`kbg, k ^aq`pr` hukm t vgjagk gmag otj espgotgq hukm t ojks`mgrjagk h prjclghet`og2

    ] ermauret kie s`iur`hgt sajqrjrg mag sakmgtsjrg oek err`tur hg

    sauh sfjrnj q t tgboeljbk k`vgl`k prgb 50% t t ermaurevg tet`hjrg

    ib`tasgb, vgth k my pgr`umae (344>-3446 mag 3455-345>), jsg k k`vgl`k

    =.=-=.7% k repjrt hg TCC-k. ^atgtgt fq`kbg g oek zeojk`sat k`vgl`k g

    ot`b cur`h` k hc` 9-1% t TCC-s. K`vgl` ` hema ` gojkjh`s `kfjrhelg

    kprhbgt puks s pemgoleruer g ck eojhe h prjclghet`o ot espgot.

    Ibgkgr`h` ` t ermaurevg pucl`og sat orygs`sat ` ngktrel`zuer, hg vgth

    rrgta =-=.7% t t ermaurevg tet`hjrg q v`bk kie pusatgt` vgkmjr. ]eosetljoelg mag teoset g c`zkgs`t t vjil oek zeojk`sat k`vglg t ulte s` k

    cerrk f`soelg, esatu gmag k prhcusabgk k hkyr ojrrgotg t

    mgtyr`hgvg tet`hjrg.

    ] ermauret g pusatgt`t vgkmjr (tet`h` hc` pesur`k, teoset ljoelg mag

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    tet`hgt hc` c`zkgs`k g vjil) zk rrgta >-=% t t ermaurevg tet`hjrg

    ib`tasgb. Tbgs sauh prjclghet`og g otyrg t ermaurevg bek tet`hgt hc`

    pesur`k (kmrtgset, tjok) t n`let bek rrgta 5% t t ermaurevg tet`hjrg

    ib`tasgb. ]et`hgt hc` pesur`k prmjrgk k hkyr h t suosgssahg k

    satgtg t tbgre, kmrse tgo kg sat gkmg kb z tauebsg ` perkms`sah ` t

    ermaurevg. ]eoset ljoelg mag etj kmeb c`zkgs`t t vjil zk pbgsk tbgtr t

    ot`b cur`h`.

    My tet`hgt orygsjrg (]V^A mag tet`h` hc` t ermauret pgrsjkelg) oek

    pesur ferg peo fevjr`z`hg spgn`f`og q sykjk`k t km`ahjk`k cesaos` t

    neotuere sjn`elg. Fevjr`z`hgt oek qgk h sauh t `kmuotuere kie

    ljc`hg t kmrysahg t jriek`zetevg prfeqsugsg t sajqr`vg trgiterg.

    5.>.5 K`vgl` ` t ermaurevg pucl`og

    K`vgl` tjtel ` t ermaurevg pucl`og k v`t`k 3457 sat peresa`ouer t bgtrrgta =5= h`l`erm lgo, jsg 39.1% g TCC-s k ^aq`pr`. Obj sat efrs`sat rrgta

    5=3,964 lgo pr mj cekjr t ^aq`pr`s, jsg rrgta 349,444 lgo pr mj cekjr q

    oeljk hjsak 51 vbg (ojktr`cugs ` hukmsah k tet`hg mag teose). ^auh`ne g t

    ermaurevg pucl`og v`bk kie teoset, tet`hgt mag ojktr`cutgt. Otj trg cur`hg quagk

    t ermaure tet`hjrg mag pr v`t`k 3457 bek peresa`ouer rrgta >99 h`l`erm lgo,

    jsg 37,>% g TCC-s. Tbgse tbgtr ojks`mgrjagk t ermaure bjtet`hjrg mag t

    ermaure kie km`ahet, mag v`bk orygs`sat kie2 treksfgr`h` ` f`t`h`t t Cekos s

    ^aq`pr`s, t ermaure kie `kst`tun`jkg cuxagtjrg, t ermaure kie pr`vet`z`hg mag

    l`gks`hg, m`v`mgkmt sajqr`vg hg

    prjks` pucl`og,

    ter`fe sarc`hgsa,

    gtb.

    Iref`ou 5. ] ermauret

    pucl`og mag t ermauret

    tet`hjrg k % kmeb TCC-s

    Iref`ou 5 trgijkgnur`k g t ermau-

    revg tjtelg pucl`og

    mag t ermaurevg tet`hjrg q kie v`t` 5006. ] ermauret tjtelg pucl`og u rr`tk k

    hkyr t hgkbagrsahg mgr` k v`t`k 5000, rr`tbg g km`ahuer orygs`sat kie t

    ermauret bjtet`hjrg. Sr`tbe g t ermaurevg tet`hjrg oe qgk h iremuelg muog

    53.4%

    57.4%

    51.4%

    35.4%

    3=.4%

    39.4%

    5006 5000 3443 3447 3441 3455 345=

    ] ermauret pucl`og, k % kmeb TCC-s

    ] ermauret tjtelg ] ermauret tet`hjrg

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    Jlt`jk Sruhculleou

    0 ]ghe 5Ayrbg k s`stgh`k f`soel

    err`tur kb heos`huh k v`t`k 3441, mag pesteb muog sbgll kb rk`g iremuelg mgr`

    k fukm t v`t`t 345>. ] ermauret bjtet`hjrg oek qgk h t lerte k v`tgt 5006-

    344> pr saoeo t pr`vet`z`hgvg, f`t`h`t t lert t Cekos s ^aq`pr`s (gmag pr

    saoeo t ghgt`h`t), mag t ermaurevg kie sajqr`t pucl`og gkmg k prjks`

    satgtrjrg. K`vgl` h ` lert ` t ermaurevg tjtelg pucl`og sat err`tur k v`t`k

    3441 hg rrgta 36.9% t TCC-s. K v`t`k 3457 peresa`ojagt q t tgboeljagt oy

    k`vgl.

    5.>.3 ] ermauret k oreaes`h hg rebjk`k

    Iref`ou 3 trgijk t ermauret tjtelg pucl`og k kb ojktgost kmrojhcter

    muog ` oreaesuer hg satgtgt fq`kbg. V`agt rg qert q ^aq`pr`e ibgkmgt sauh

    hcrepe satgtgvg t tbgre t Celloek`t our ekel`zjagt hclgmabe g t ermaurevg tjtelg

    q ` sarcgbk cuxagt`t t satgt`t. Kb k`vgl oeq ` ult ` t ermaurevg vsat`rsjk

    orygrbgk g sapgkz`hgvgpucl`og mag satjk

    prgs`jkgt pr t rr`tur

    k`vgl`k g cjrxa`t pucl`o.

    Tbgse orygsjrg g satgtgvg

    k Celloek g tgboeljbk

    k`vgl`k >7% k

    hclgmabgk g t ermaurevg

    pr cuxagt`k g satgt`t3.

    Iref`ou 3. ] ermauret tjtelg pucl`og k repjrt hg Trjma`h`k g Crgkmsah Crutj

    5.>.> Cur`hgt orygsjrg t t ermaurevg tet`hjrg mag tjtelg

    ]ecgle 5 trgijk prcrbgk g t ermaurevg pucl`og k ^aq`pr` t rgel`zuere

    ibet v`t`t 345=. ]et`h` hc` vlgrk g satuer, ojktr`cutgt pr s`iur`hgt sajqrjrg g

    sakmgtsjrg mag eon`zet bek muosah cur`hgt orygsjrg t t ermaurevg pr

    qgvgr`sbgk g satgt`t, mag s cesaou prcbk tauebsg 94 prq`km t t ermaurevg

    tet`hjrg. K ot tecgl, oreaes`h` ` t ermaurevg tet`hjrg oryagt hg tjtel`k g

    tyrg, hgqgksg t ermauret bjtet`hjrg mag t ermauret kie km`ahet kuo bek t

    l`maure k hkyr t mrgbtprmrgbt hg pgrfjrheknk g hgkexa`h`t t

    emh`k`strets f`soelg. Tj esatu t ermauret bjtet`hjrg oek sapgsa oereotgr t

    3Hgib`taet k v`tgt g fukm`t Heqgmjk`e safeqgt hg kb sa`fr h t ult, k rrgta >5%, mag obj oekmjmaur orygs`sat pes jfr`h`t t sauh lgats`vg, zcr`tbgvg mag prbesat`hgvg q oek ulur k`vgl`kg t ermaurevg. Otu muagt t vgjagt ulbe g ]V^A s usaq`hgvg k k`vgl`k 7%.

    57%

    34%

    37%

    >4%

    >7%

    =4%

    EL O^ HEU CLI OSJ H`R ^SC C&A

    ] ermauret tjtelg kmeb TCC-s (345>)

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    rests`sah, s` pr

    saghcull t ermauret kie

    pr`vet`z`hgt mag kie

    f`t`h` ` Cekos s

    ^aq`pr`s, g pr pesjb

    kuo sarcgbk pr kb

    oreaes`h sjl`m mag t

    prsatetsah t t

    ermaurevg pribet v`tg-

    vg, s` tgktjagt t cagt

    k iref`ouk >.

    ]ecgle 5. Cur`hgt g t ermaurevg pucl`og, rgel`z`h` ` v`t`t 345=

    ^` vrgagt k tecgl, tet`h` hc` f`t`h`k sat kb kie zret q kuo sbgll t ermaure

    t ojks`mgrugsahg k cuxagt`k g satgt`t, pevers`sat m`sout`hgvg t sauhte q

    cagk hc` t. V`tgt g fukm`t sat rr`tur pgsae g teosevg ken`jkelg, orygs`sat pes

    rr`tbgs s k`vgl`t t teoss hc` qeroull`h`k pr oercurektgt.

    Iref`ou > prhclgma kmrysa`h`k g ojhpjz`h`t t tgt zrevg orygsjr t

    t ermaurevg tet`hjrg ibet 51 v`tgvg t fukm`t. Ety muogt qert q ]V^A oe qgk

    a`stjr`o`sat cur`h` orygsjr ` t ermaurevg tet`hjrg, g kmbgour kie ojktr`cutgt pr

    s`iur`hgt sajqrjrg mag sakmgtsjrg (fjkmgt spgn`elg) q oek ruebtur tauebsg k

    hkyr ojkstektg t kbbtk prhes ibet v`tgvg. Eon`ze sat cur`h` ` trgt `

    rkms`sah, ` n`l` oe kbjaur kb rr`tbg t hjmgruer t pgsas proetsg ibetv`tgvg. ]et`h` hc` f`t`h`k mag tet`h` hc` t ermauret pgrsjkelg bek pereq`tur k

    f`iur hg v`be m`eijkelg t oukmrte mag vrgagt kb ohc`h ` pgsas s tyrg pes

    v`t`t 3449, s` pesjb g kmrysa`hgvg k l`mabg hg t esatuquebtur`k tet`h `

    sagsat. ]eoset ken`jkelg bek zr` ` ibesat k iref`o mag v`agt rg q oe kb rr`tbg

    t pgsas s tyrg k v`tgt g fukm`t. ]eoset mjiekjrg bek zr` ` perefukm`t mag pr

    ersyg q mj t sapbgijagk k kb satbg tbgtr oek kb ulbg iremuelg ibet v`tgvg,

    se q hukm t ojks`mgrjagk tesah kb cur`h bj ` rkms`sah ` t ermaurevg,

    kmrysag kie 54 v`tg h per (k 5006-344> oe qgk cur`h` ` myt pr kie

    hemas`e). ] ermauret vgkmjrg bek zr` ` fukm`t mag kbojas`sat kb kie zreth t vgibl t t ermaurevg.

    Cur`h` ` t ermaurevg (h` l `ermlgo)

    % kmeb terma.tet`hjrg

    @. ] ermaure tet`hjrg >>7.0 544.4%@.5 Kie tet`hgt mag mjieket 37>.7 97.7%

    ]et`h` hc` Vlgrk g ^atuer 53>.1 >6.0%]et`h` hc` F`t`h`k 35.7 6.=%Eon`zet =4.0 53.3%]et`h` hc` t Ermauret Tgrsjkelg 31.0 1.6%]eose Ken`jkelg mag t tbgre >3.6 0.9%]eose Mjiekjrg 7.0 5.1%

    @.3 ]ermaure kie pusatgt` vgkmjr 53.= >.9%

    @.> Ojktr `cu tg ts`iur `hgvg 60.0 34.1%^`iur`h` ajqrjr 65.= 51.>%^`iur`h` akmgtsjr 1.3 3.=%

    @@. ] ermaure bjtet`hjrg 34.9 -@@@.] ermaure kie km`ahet 54.5 -

    ]jtel` ` t ermaurevg (@+@@+@@@) >66.9 -

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    Jlt`jk Sruhculleou

    55 ]ghe 5Ayrbg k s`stgh`k f`soel

    Iref`ou >. Trcrbe g t ermaurevg tet`hjrg kie 5006 k 345=

    5.= apgkz`hgt pucl`og k ^aq`pr`

    5.=.5 Oreaes`h` t ermaure/sapgkz`hg pucl`og

    Trpere sg t f`lljbh saqyrt`h`k g ajlls`sah t t ermaurevg tet`hjrg k

    ^aq`pr` muagt t pereqgs`h saourt`h`sat mrgbt`h`k orygsjr t sapgkz`hgvg

    pucl`og. K ot hkyr mj t ouptjbh h h`r rkms`k taghgljrg q oehclgmabe g t ermaurevg tet`hjrg mag s`mjhjs prjclghgt q saoeotjk

    hjshclgmabe g mrgbt g tyrg.

    ^apgkz`hgt pucl`og oek qgk k kb k`vgl hgseter efrs`sat 31->5% g

    TCC-s. Etj oek ver`uer kie k`vgl` prgb >5.3% k 5009 k kb k`vgl prgb efrs`sat

    >7% k v`t`k 5000 (or`ze g Ojsjvs). K 344> f`llj` q t zvjiljagt k hkyr t

    qgkmrugsahg mgr` k 39%, kmrse k v`t`k 3440 pet` kb rr`tbg t hgkbagrsahg k

    rrgta >>% t TCC-s. Ibet v`tgvg t fukm`t sapgkz`hgt pucl`og oek qgkmruer k

    k`vglgt hgseterg a`stjr`og, hg luaetbg t kmrysahg prek v`tgvg zibgmajrg.

    ^` vrgagt mag kie iref`ou ` hpjsath sgotjr` pucl`o k ^aq`pr` oe kb k`vglh t tourrur t ekieza`h`t k sapgkz`hgt pucl`og k qjft sg g oreaesjbh hg

    vgkmgt g tbgre t Celloek`t.

    4%

    54%

    34%

    >4%

    =4%

    74%

    64%

    94%

    14%

    04%

    544%

    5006 5001 3444 3443 344= 3446 3441 3454 3453 345=

    ] ermaure vgkmjrg

    ]eose mjiekjrg

    ]eose ken`jkelg

    ]ET]et`h` hc` f`t`h`k

    Eon`zet

    Ojktr`cutg s`iur`hg

    ]V^A

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    Iref`ou =. ] ermauret mag

    sapgkz`hgt cuxagtjrg k v`t`k

    345>

    K satgtgt fq`kbg ogh`

    k`vglg t sapgkz`hgvgpucl`og q f`lljbk tgo

    preiu ` >7% kmeb

    TCC-s mag err`bk

    mgr` k =7% t ot`b trgiugs`. Ksg sapgkz`hgt bek h t hmae sg t ermauret mj

    t ogh` mgf``t cuxagtjr, s`oukmr mj t ogh` suf``t cuxagtjr ksg t ermauret

    bek h t hmae sg sapgkz`hgt. K v`t`k 345> Hel` ` R` mag Cjskbe-Agrzgijv`ke

    oek prbgtuer suf``t cuxagtjr, kmrse ^aq`pr`e oe psuer mgf``t`k h t hema

    cuxagtjr. Oy k`vgl ` ouf`zuer ` sapgkz`hgvg pucl`og sat ` verur m`rgot kie k`vgl`

    ` t ermaurevg pucl`og q vgth k v`tgt g fukm`t oe prgour k`vglgt heos`helg t37-36 prq`kmvg. K`vgl` eotuel ` t ermaurevg pucl`og sat sauh h ` ult sg t

    ib`tae vgkmgt g tbgre k Celloek mag k Gurjpk L`kmjrg, mag sat feotjr` orygsjr

    q sgotjr` pucl`o k ^aq`pr` rgel`zjk sapgkz`hg t ouf`zuere pucl`og mag oe rr`tur

    k`vgl`k g cjrxa`t pucl`o k hc` 94% t TCC-s.

    5.=.3 ^apgkz`hgt cuxagtjrg s`pes oles`f`o`h`t gojkjh`o

    ^apgkz`hgt pucl`og kmeagk k m`se irupg k cez t oles`f`o`h`t

    gojkjh`o muog f`lluer kie sapgkz`hgt pr peie g muog prfukmuer tgo

    sucvgkn`jkgt. H pjsat mj pereqgs`h kb kmerbg s`pes kb oles`f`o`h` gojkjh`o

    t hjm`f`ouer pr qll`hg lgats`h` mag q oe k taghgl kmerbgk g zrevg s`pes

    ketyrs gojkjh`og t mgst`ken`jk`t proets.

    5. ^apgkz`hgt pgr pgrsjkgl`k bek kb irup sauh ` rkms`sah ` t

    ermaurevg cuxagtjrg q prib`tas`sat oek qgk k k`vgl`k rrgta 59% t

    TCC-s hg tgkmgkn rksg. Otj sapgkz`hg prhcebk peiet mag

    s`iur`hgt proetsg pr rrgta 554 h`b pukjkbs cuxagtjr k ^aq`pr`. K

    v`tgt g fukm`t k sapgkz`hgt g pgrsjkgl`t sat prfsa`r gmag fjkm` `

    peresa`ouer pr pjl`t`oet g rgbe t peievg. Trmjr`h` ` ot`b fjkm` sat

    rgel`zuer k fukos`jk t pjl`t`oevg t rr`tbgs s m`fgrgknuer t peievg ksgotjrt pr`jr`ter (orygs`sat k ers`h mag sakmgts` q a`stjr`o`sat oek

    pesur peie h t ulte k oreaes`h hg sgotjrt g tbgr).

    3. ^apgkz`hgt pr s`iur`hgt sajqrjrg (pgks`jkgt) bek kb irup tbgtr sauh

    ` rkms`sah ` sapgkz`hgvg pucl`og hg rrgta 3>% t sapgkz`hgvg

    pucl`og, hg pr`rbg rr`tsg mag err`bk k k`vgl`k 549 h`l`erm lgo k v`t`k

    54%

    34%

    >4%

    =4%

    EL O^ HEU CLI OSJ H`R ^SC C&A

    ] ermauret ^apgkz`hgt

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    Jlt`jk Sruhculleou

    5> ]ghe 5Ayrbg k s`stgh`k f`soel

    3457. Trf`tugs`t bek rrgta 774 h`b pgks`jk`st t n`lt bek t kmer k

    irupg s`pes ojas s kmrysahg t melbgs k pgks`jk, lljb`t t prjfgs`jk`t,

    fjrhs s pgks`jk`t (` pljt, jsg ` pbgssah). mj tgktet`v g rr`tbgs s

    sapgkz`hgvg k ot irup orojk fjkmg t ojks`mgrugsahg mag prpbgobg

    gmag h t hmae k hgkexa`h`k g hclgmabgs s t ermaurevg tet`hjrg.

    Kie v`t` 3441 k 345>, rr`tbe g fjkm`t t pgks`jkgvg oe qgk rrgta ==%>,

    muog tgboeluer k`vgl`k g rr`tbgs kjh`kelg t TCC-s (rrgta 37%=) mag rrgta

    6 agr h sauh sg rr`tbe g fjkm`t t peievg (rrgta 9%).

    >.

    ^apgkz`hgt pr km`ahet sjn`elg q saojbk mgr` k 7% t TCC-s. Otj

    sapgkz`hg prhcebk prjirehgt g km`ahs gojkjh`og, peigsk g

    pepuks`s, ojhpgks`hgt g kmrysahg (s` pr gkgrib`k epj `sa t

    prkmbgour`t) mag lljbgt g kmrysahg t peigsevg pr `kvel`m`tgtgt. Otj

    peigse sykjbk q t pljtsjbk kb pbgs t kgvjbevg cez q oek irupgt

    sjn`elg k vsat`rs` gojkjh`og.]rg irupgt g pere t sapgkz`hgvg pucl`og prcbk hc` =7% t sauhs s pljt t

    sapgkz`hgvg, mag bek t mrgbtuere tgo `km`v`mt k fjrhk g peievg, pgks`jkgvg

    mag km`ahevg sjn`elg. Tbgse tbgtr g sapgkz`hgvg pucl`og sat h g jr`gktuer

    mrgbt sgotjr`t pr`vet jsg k mrgbt`hg t tbgre.

    =. ^apgkz`hg jpgret`vg mag cuxagtgt vgkmjrg bek proets`sat >0 mag =5

    h`l`erm lgo k v`t`k 3457. Gmag oy irup ` prcr ` sapgkz`hgvg pucl`og

    err`k prib`tas`sat 5/7 g sapgkz`hgvg tjtelg pucl`og. Cuxagtgt ljoelg

    f`keknjagk pbgsr`sat kie irektg t treksfgruere kie qgvgr`sbe qgkmrjrgmag kie t ermauret q ibgkgrjbk kie eutjr`tgt` ` tyrg f`soel. Kmrse pbgse

    tbgtr g sapgkz`hgvg jpgret`vg prhcek sapgkz`hgt ojrgktg t pbgss

    mrrhugsg t kbs`vg sapgkzugsg7 k sgotjr`k pucl`o saq`pter. ^gotjr`

    pucl`o k ^aq`pr` oe rrgta 3,444 kbs` sapgkzugsg, ou sgn`ls prgb tyrg `

    cuxagtjagt kb fjkm hg vgtg, fjkm ` n`l` oe t prfsa`r peiet, sapgkz`hgt

    jpgret`vg mag `kvgst`hgt.

    >

    K 3441 fjkm` ` pgks`jkgvg `satg rrgta 67.1 h`l`erm lgo, kmrse k 345> err`t` k 0=.> h`l`erm.=TCC k v`t`k 3441 `satg 5,410.3 h`l`erm lgo, kmrse k 345> err`t` k 5,>6=.9 h`l`erm lgo(@K^]E], 345=).7Kbs`t sapgkzugsg bek kmerbe g k`vgl`t h t ult s`pes oles`f`o`h`t emh`k`stret`v t cuxagt`t.Otj kbs` oek hukms` q t prmjr`k fjkmgt cuxagtjrg kprhbgt t`tuller`t t tyrg. Bj mj kbs`satgtrjrg hukm t bgt kbs` sapgkzugsg. Ksg H`k`str`e g Ers`h`t ojks`mgrjagt kbs` g qgvgr`sbgss prib`tasahg, kb Mrgbtjr` Ers`hjrg trebtjagt s` kbs` sapgkzugsg. Ksg zcrgs`h h pjsat koles`f`o`h`k emh`k`stret`v, kb saojll kkt vbgerg epj g hgshg kuo prck kbs` sapgkzugsg magt`tuller` ` seb kuo oe fuq` emh`k`stret`vg q t eutjr`zjb sapgkz`h`k g fjkmgvg pucl`og.

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    7.

    @kvgst`hgt pucl`og bek rrgta 5=-34% t sapgkz`hgvg pucl`og. Oy irup

    sapgkz`hgsa rgel`zjagt orygs`sat hg prjbgotg pucl`og k sauhe t hmae

    k oreaes`h hg sapgkz`hgt g tbgre mag oe kb `ktgrvel t ojks`mgrugsah

    pes`iur`g t rgel`z`h`t kmeb peresa`o`h`t f`llgster. K etj restg our sgotjr`

    pucl`o oe vsat`rs` k hclgmabgk g t ermaurevg tet`hjrg, hukm t a`qgt

    mjr kie m`se prjbgotg t `kvgst`hgvg pucl`og muog ` satyr k kb v`t t

    hvjksah. Obj kmjma pes` sapgkz`hgt g tbgre pucl`og bek h t

    ekiezaueremag tauebsg t pehukmure pr tu saourtuer, obj pr saoeo t

    sauhevg h t vjile, kgvjbs h t hemag pr tj, mag s`mjhjs kuhr`t

    sauh t hema t prf`tugsvg (`km`v`mvg).

    6. @ktgrgset g cjrxa`t pucl`o bek rrgta 54-53% t sapgkz`hgvg pucl`og. K

    ^aq`pr` mj v`t sgotjr` pucl`o oe sapgkzuer h sauh sg oe hclgmaur

    kie t ermauret pucl`og muog pesur ib`tahjk kb mgf``t cuxagtjr (kie >-

    57% t TCC-s, =% k v`tgt g fukm`t mag 57% k v`tgt 5009, 5000 gtb). Oymgf``t ` vezamugsah oe eouhuluer kb cjrxa pucl`o q oe tgboeluer

    k`vgl`k 67% t TCC-s. Cjrxa` pucl`o sat herr h sauh k fjrhk g

    cjkjvg mag jcl`ien`jkgvg t tagser`t crgkme vgkm`t, mag sat kbojas`sat

    rrgta myf`sa` ` cjrxa`t t besath. Kie eke tbgtr cjrxa` ` besath sat `

    prcr kie sauh pbgs hg ketyr, jr`ib`k mag s`mjhjs hg `ktgrgse

    sauh t kmrysah. Rav`ll`h` gojkjh`o ` vgkm`t mag ojksjl`m`h` ` m`se

    trgiugsvg heorjgojkjh`o g oek cr h t vsat`r s`iur`h`k g orgm`vg

    t fevjrsahg hg tgrhe lgatsugs, muog cr q s fukmh` t prmjrgk h

    sauh mag orgm` hg tgrhe trgiterg pr t s`iuruer kb pbgs t rkms`sahgt cjrxa`t t besath.

    9.

    ^apgkz`hgt sakmgtsjrg mag sucvgkn`jkgt bek rrgta 1% t sapgkz`hgvg

    pucl`og. ^apgkz`hgt sakmgtsjrg bek kmer k kb irup h vgtg mag oek

    kb vlgr t ojks`mgrugsahg (hc` >3 h`l`erm lgo k v`t`k 345=). K

    vgkmg h t zav`lluere sucvgkn`jkgt prmjrgk pr t kx`tur zav`ll`h`k g

    m`se sgotjrvg h t rrgz`ouer k l`mabg hg goz`stgknk g tyrg mag

    puks`h`k q s`iurjbk. ^gotjr` pucl`o k ^aq`pr` muog pesur ouf`z`hg k

    sapgkz`hgt g hukmsahg rgel`zjk vgth sucvgkn`jkg pr t hcebtur k

    eot`v`tgt m`se kmrherrbg hg prjks` pucl`og q hukm t ogk vsat`rs`sgr`jzg k f`kekn`h`k g tyrg. Hukm t prhgkm`h otu ubsbglls`t,

    agourumak saq`pterg, kmrherrbgt g trebt`h`t t stumgktvg mag cjt`h`k g

    l`crevg saojlljr. K rest`k h prjclghet`o otj sucvgkn`jkg oek err`tur

    heos`huh`k (=%) our OG^A oe pesur prjclghg sauh t rkme k

    s`iur`h`k g gkgrib`s glgotr`og pr pjpulletk.

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    Jlt`jk Sruhculleou

    57 ]ghe 5Ayrbg k s`stgh`k f`soel

    4.4%

    5.4%

    3.4%

    >.4%

    =.4%

    7.4%

    6.4%

    9.4%

    1.4%

    3444 3443 344= 3446 3441 3454 3453 345=

    Mgf``t` kmeb TCC-s

    ^apgkz`hgt pucl`og kmeagk mag k fjrhe t tbgre s`pes kmerbgs `kst`tun`jkelg,

    fukos`jkelg, emh`k`stret`vg, gtb. Kmerbe g pereq`tur hg s`pr ojks`mgrjagt kb

    oles`f`o`h gojkjh`o mag sat h g tabgsat muog mak kbojas`sat kb ouemr

    oreaes`h` h t frytsah k v`tg. K qjft sg sgotjr` pucl`o k ^aq`pr` err`k t

    hclgma h sauh t ermaure tet`hjrg epj s`iurjk k hjhgktg t neotuere

    sauhe t vgekte t ermauresa (k restgt g pr`vet`z`hgvg) mj t bgt k vgkm`h`k g

    sgotjr`t pucl`o pr t kmrysauer iremuel`sat pgsak g sapgkz`hgvg t

    s`prprhgkmure. Obj mj t tajt q otj k`vglg t sapgkz`hgvg k prq`kmbg kuo

    bek t kiurtsuere, pjr hukm t kmrysajbk iremuel`sat k vers` t pjl`t`oevg t

    rgbe pucl`og q kmrhgrr sgotjr` pucl`o.

    5.=.> Mgf``t` cuxagtjr mag cjrxa` pucl`o

    ^aq`pr`e oe pesur ib`takb sapgkz`hg pucl`og q oek qgk rrgiull`sat h

    t hmae sg t ermauret pucl`og. M`fgrgkne h`m`s sapgkz`hgvg pucl`og mag termaurevg pucl`og prck

    mgf``t`k cuxagtjr, ` n`l`

    hculjagt kie f`kekn`hg t

    crgkmsahg mag t auebe.

    Mgf``t` cuxagtjr vbgtjr `

    satjagt v`t pes v`t` cjrxa`t

    pucl`o muog g rr`tur et k

    vlgr ecsjlutg.

    Ksg kb satgt mj sykjb t`ktgirjagt k CG, muagt t

    s`iurjb pr > v`tg hg

    rema kb k`vgl mgf``t` h s sauht` prgb >% kmeb TCC-s. ^` v`agt rg k iref`o,

    ^aq`pr`e kuo oe pesur eskbagr kb mgf``t h t vjil sg >% k v`t. K iref`o

    ogh` vgkmjsur cjsat`k ajr`zjktel cez k k`vgl`k >% pr t trgiuer h qert sg k

    n`let v`tg ^aq`pr`e oe qgk prek ot`b k`vgl` mag pj esatu k n`let hjhgktg oe

    pesur mgf``tg t tgpruere k 57 v`tgvg t fukm`t. Otj mgf``tg t vezamugsahg k

    k`vgl`k hc` >%, t ojhc`kuere hg kb rr`tbg gojkjh`og k f`ll`h t

    ojks`mgrugsahg g h pes t pljisat, oek sbgll kb qkmrugsahr` mag h pesrr`tbg t cjrxa`t pucl`o pribet v`tgvg.

    Trib`tas`sat cuxagt` ` satgt`t sat peresa`ouer hg kb mgf``t cuxagtjr

    sauh t oubmgssah, h`rpj msat`hgt k rgel`z`h`k g t ermaurevg f`soelg oek

    sbgll mjhjsmjsahr`k g zvgkms`h`t t t ermaurevg t hukiuere kprhbgt

    f`kekn`h`t hg cjrxa muog satuer mgf``t`k. Obj oe kmjmaur s`mjhjs v`tgt g fukm`t

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    ou rr`tbe g vezamugsahg g sapgkz`hgvg mag clljo`h` ` rr`tbgs s t ermaurevg u

    pljtsue vgth hg rr`tbgk g mgf``t`t cuxagtjr.

    5.7

    M`se oles`f`o`hg orygsjrg tgjr`og t t ermaurevg pucl`og

    5.7.5 Oles`f`o`h` ` t ayrevg pucl`og

    ] ayret pucl`og bek t kmrysahg mag t sauhte. Tr rrbgmajb fjrhet g

    oles`f`o`h`t t tyrg hukm t bgk t lljbgvg t kmrysahg.

    Mell`h` ` per ` hukmsah sat e` kmrhbgt t ayrevg t zeojksahg, mag etyrg t

    besatzeojksahg, k vers` t rest`t ksg r`prtr`agk pgr`jm`o`sat epj oek

    oereotgr restsjr mag t besatzeojksah. ] ayret g besatzeojksahg zeojk`sat

    prhcebk tbgtrs`h`k g cur`hgvg pesurjrg, tet`hg t besatzeojksahg mag

    ghgt`h t oerthjkgmaevg. Kmrse t ayret g zeojksahg bek t ib`tae cur`hgt g

    tbgre t t ayrevg pucl`og.Kb oles`f`o`h tbgtr ` ajlls`sah ` t ayrevg, s`pes kibesahr`s s tyrg hg

    h`hgt g trgiut sbgll otj restg2

    5)

    ] ayre t sa`ture hg h`hgt g trgiut. Otj t ayre sa`tgk mrgbtprmrgbt kie

    gktgt pucl`og hg h`hg t vgkmjsure kie trgiu. ^` saghcull k ot rest

    hukm t herr`h kkprjmuotgt g kefts t sa`ture kie ESHJ (mgr` prpere

    pr`vet`z`h`t q u oryg k Ugrsajr 3441).

    3) h`h` sjn`el, hg t n`l`k gkt` pucl`o oreaes prf`t`h`t t vlgrs rgspgot`vg pr

    hellret epj sarc`hgt g jfruere kmbgo gmag syk`hg sjn`elg. Kb saghcull t

    t`ll g ogh` k gktgt pucl`og q sags`k hg h`hg h t ulte sg h`hgt g

    trgiut, muog rgel`zuer syk`hg sjn`elg q ` teojbk eot`v`tgt`t t tyrg. K ot

    rest Cuxagt` ` ^atgt`t, epj ` kbs`vg vgkmjrg hculjk cerrk f`kekn`erg t

    m`fgrgkns s h`h`t.

    >) h`h` pucl`o. Our gktgt pucl`og q prjmajbk k ousatg hjkjpjl`, cbk

    mell`h`k g h`hgvg h`m`s ojksuhetjrvg t kmrysah jsg irupgvg t

    ojksuhetjrvg, muog fevjr`zuer kb irup k ourr`z t kb irup` tbgtr, pjr muog

    sykuer k t kbbtk oja hcul`h`k g ojstjvg tjtelg t prjma`h`t mag

    sarc`h`t. K ot rest hukm t ekel`zjbh h`hgt g gkgrib`s glgotr`og epj

    ub`t t p`bsah, t n`lt oek fjrhe t kmrysahg h`h` k vers` t

    ojksuhetjrvg.=)

    ]eose sat ojhpgks`h` (zeojk`sat h ` ult sg ojstjbe) q peiuek kb

    prmjrugs pr kb sarc`h t n`l`k muagt te rgel`zjbk jriekgt satgtrjrg.

    7)

    Ojktr`cutgt pereqgs`k r`oupgr`h`k g mgtyruer t kb pbgsg t ojstjs s kb

    sarc`h` t orygr, pevers`sat kie goz`stgkne g kb orogsg kie `km`v`m`.

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    Jlt`jk Sruhculleou

    59 ]ghe 5Ayrbg k s`stgh`k f`soel

    6)

    ]et`h` sat vbglbe g mgtyruer g kb sauhg t ajllesa kie kb `km`v`m epj

    sucbgot, pevers`sat kie prmjr`h` gfgot`v ` t h`revg jsg sarc`hgvg pucl`og

    t ibgkgruere kie etj t ajlle.

    5.7.3

    Oles`f`o`h` ` tet`hgvg

    ]et`hgt kie eke g tyrg hukm t melljagk mag oles`f`ojagk k sauh

    hkyre, kie t n`let pj prhgkm`h etj h orygsjrgt.

    5) ]et`hg m`rgotg mag `km`rgotg

    Oy oles`f`o`h oe t cb hg cur`h`k kjh`kel t tet`h`t proets, muog rgflgotuer

    hkyrk sg s` hcl`magt tet`h`. ]et`hgt g mrgbtprmrgbte (m`rgotg) prneotjagk mag

    hcl`magk m`rgot kie `km`v`m` jsg pgrsjk` (f`z`o epj bur`m`o) q muagt te hceb

    cerrk g tet`h`t. Otj tet`hg ijmes`k hgkbagr efts`k ojktr`cugsg, s` sat g

    ermaure epj pesur`e. ]et`hgt g trtajrte (`km`rgotg) kuo hcl`magk m`rgot kie

    `km`v`mt q supjzjagt sg psjbk cerrk g tet`h`t. Otj tet`hg kmjma`k our ogh`safeqbg t trtajrte t efts`s ojktr`cugsg, s` bek pr saghcull ojksuh` `

    hellrevg epj treksfgr`h` ` prjks`s.

    ]et`hgt m`rgotg oek otj n`ls`2

    Reojk`sat hcl`magk kprhbgt kb kmrhbgts` (eibgkt ` hcebtbgs s tet`h`t

    k cur`h)?

    Kmrhbgts` h ` zeojksah sat pukmaks` (tet`h` hc` t ermauret)?

    K sauh restg kuo oe ojkteot hg emh`k`stretk tet`hjrg?

    Hukm t ogt kb kjrh hgseterg tet`hjrg t kmrysahg s`pes rest`t.

    ]et`hgt `km`rgotg oek otj n`ls`2 Teiuagk kie kb pgrsjk, pjr hcl`magk kie kb tbgtr?

    Trfsa`agk k h`h, pjr kuo bek ib`tahjk t muosahg?

    Kuo vergk kie rrgtaeket `km`v`muelg t ojksuhetjr`t?

    Hukm t vergk kie hell` epj sarc`h` q clgk s`pes rest`t.

    M`se mell`hg h`m`s otyrg my lljbgvg bgpgk k tecglk g hpjsathg.

    ]et`hgt m`rgotg ]et`hgt `km`rgotg

    Hukm t saprkmeagt h lgat cerre f`soelg Cur`h h stecl ` t ermaurevg tet`hjrg

    ] ermauret erotjagk h vjk ] ermauret erotjagk h sapgbt

    Ojstj t lerte hclgmabgbg Ojstj t ulte hclgmabgbgKgvjb`tgt emh`k stret prjfgs`jkelg Hukm t vgkmjs cerr h t hemag hc`

    `km`v`mt g verfr

    3) Ib`taesatu hukm t melljbh gmag tet`hgt em veljrgh, q oek t cbk hg

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    vlgrk g cezs s tetugsahg t prmjrur (t ermauret, h`h` ` hellrevg, gtb),

    mag etj spgn`f`og, q oek pr jcbgot t tetugsah kb trs` f`z`og s` sat

    ses`e g prjmauer, pgsae, vll`h`, gtb). K rest`k g per kjrhe prneotjagt k

    prq`kmbg hc` vlgrk g tetugsahg, kmrse k rest`k g myt, k kbs` hjkgterg

    (p.sa. oeq lgo pr mj l`tr cgkz`k).

    >) ]et`hgt hukm t` rgfgrjagk kb vlgrg gfgot`vg (t mgoleruer), epj kb vlgrg t

    supjzuer, g n`le prneotjagt s`pes m`se hkyrevg t vlgrs`h`t. Tbgse orygsjrg

    g tet`hgvg vgkmjsgt k cez t vlgrevg gfgot`vg, pjr k restgt our otj vlgre

    kuo bek t cgsugsahg, jriekgt tet`hjrg prmjr`k vlgrs`hgt tet`hjrg pr t

    prneotuer mgtyr`hgt tet`hjrg.

    5.7.> ^aprkmerbe g kierogss tet`hjrg

    Tr t ouptuer h qert fukos`jk`h`k g tet`hgvg k prib`tas` muagt prgour

    prjclgh` ` saprkmerbgs s cerrs tet`hjrg h`m`s ojktr`cugsvg mag tr`saprkmerbgs s t ermaurs kprhbgt s`stgh`t tet`hjr. K ot pbgs, pes` t

    sapbgijbh saourt glghgktt g tet`h`t mag t prouf`zjbh prjirgs`v`tgt`k, mj t

    saqyrtjbh ajlls`sat ersygt tgok`og k fevjr t kb tet`h` prjirgs`v mag hkyret

    pr t rgel`zuer kb tet`h t t`ll.

    ]et`hgt prfsa`b otj glghgkt2

    5. ^ucbgot` ` tet`h`t (tet`hpeiugs`) sat pgrsjk` jsg sajqr`e q muagt t

    rgel`zjb mgtyr`hgt tet`hjrg, prfsa`r hclgmabgk mag hcebtbgk g m`se

    tet`hgvg. Kb sucbgot tet`hjr muagt t bgt ` rgib`struer k `kst`tun`jkgt

    proetsg.3. Jcbgot` ` tet`h`tsat kb jcbgot jsg vgpr`h (kiberbg, kmjma`) hc` t n`lt

    vgkmjsgt kb tet`h. Ghret g sauh tet`hgvg mgr`vjbk kie jcbgot`

    proets. Otj prfsa`bk prjks`k, hellret, sarc`hgt, t ermauret,

    f`t`h`k, m`se lljbg trekseos`jkgsa, gtb. mj jcbgot tet`hjr hukm t ogt

    tet`h`k jsg teosk g vgt mag ` kbbt` jcbgot kuo hukm t tetjagt h sauh

    sg kb agr crgkme kb pgr`uma tet`hjrg.

    >. Ceze g tetugsahgsat vlgre g fluosgvg t esgtgvg, t ermaurevg, ojksuh`t,

    gtb, hc` t n`lt vgkmjsgt kb tet`h. mj ib q tetjagt oe kb cez t

    tetugsahg, g n`le hukm t hjm`f`ojagt muog herr peresysa prbesat`hgmag lgats`hg t lljbgvg t kmrysahg, q g lerijbk et kie s`tuete

    f`llgsterg g jcbgot`t tet`hjr.

    =.

    Kjrhe g tet`h`t sat sauhe g tet`h`t pr kbs` t cezs s tetugsahg.

    Kjrhet tet`hjrg saprgagk orygs`sat k prq`kmbg, hgib`tasg oe gmag

    kjrhe hg sauhe f`osg. ]go kjrhet tet`hjrg k prq`kmbg hukm t

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    Jlt`jk Sruhculleou

    50 ]ghe 5Ayrbg k s`stgh`k f`soel

    melljbh kjrhk hgseterg (gfgot`vg) t mak kie repjrt` h`m`s tet`h`t t

    peiuer mag t ermaurs (epj n`l`tmj jcbgot tbgtr tet`hjr), kie kjrhe

    herxa`kelg, g n`le bgpgt s` repjrt h`m`s satgsevg rgspgot`vg t s ermaurs

    proetsg.

    ^truoture g kjrhevg tet`hjrg prneotjk prjirgs`v`tgt`k. Muog kmrysauer

    struoturk g kjrhevg, qgvgr`sbe hukm t prp`qgt t err`b qll`hg sjn`elg mag

    pjl`t`og kprhbgt tet`hgvg. ^`pes kmrysa`hgvg q psjk kjrhe hgseterg g

    tet`h`t hg sat`h`k g t ermaurs, tet`hgt kmeagk k prpbgst`hjrg (prjpjrn`jkelg),

    prjirgs`vg mag rgirgs`vg k rest sg kjrhe rgspgot`v`sat hcgtgt ojkstektg, rr`tgt

    epj zvjiljagt. Ksg kjrhk tet`hjrg q vgkmjsgt hc` saoell t kmrysahg g

    ojks`mgrjbh kjrh herxa`kelg, etagr hukm t cbh oreaes`hgt g

    hpjsathg2

    K rest`k g tet`h`t prjpjrn`jkel kjrhe herxa`kelg rgzultjk g cerecert hg

    kjrhk hgseterg? K rest`k g tet`h`t prjirgs`v, kjrhe herxa`kelg sat h g lert sg kjrhe

    hgseterg?

    Kmrse k rest`k g tet`h`t rgirgs`v kjrhe herxa`kelg sat h g vjil sg

    kjrhe hgseterg.

    Tre, ksg Kjrhe Hgseterg < Kjrhe Herxa`kelg pr kb `ktgrvel t neotuer t

    ermauresa, epj pr t ib`tae t ermauret, kjrhe ojks`mgrjagt prjirgs`vg.

    ]etugsahggCeze

    ]etugsahg)g(Ceze*]et`h`HgsetergKjrhe

    Hgqgks s`stgh` ` kjrhevg muagt t epl`ojagt k trs`k g ojktr`cugsvgmag sat kb hgtjm pr t kmer cerrk tet`hjrg, etagr vlgrs`h` ` gfgotgvg t

    tyrg v`agt rg ksg kmrysajbh struoturk g kjrhevg tet`hjrg.

    5.7.= ]et`h` prjpjrn`jkel (` sagsat)

    Kb tet`h prjpjrn`jkel sat etagr our e` vgkmjsgt hg kb kjrh

    tet`hjrg f`osg, g pekm`ouer kie feot` ksg ceze g tetugsahg rr`tgt epj ulgt. ^auhe

    g tet`h`t sat k prpbgst`h hg vlgrk g cezs s tetugsahg. Osatu, hg rr`tbgk g

    t ermaurevg, rr`tgt k prpbgst`h t mrgbt gmag cerre tet`hjrg mag g oukmrte.

    Rcet`h` ` kjrhs tet`hjrg prjpjrn`jkelg oe ekt g vgte pjz`t`vg mag kgiet`vg.Kmr ekt pjz`t`vg hukm t kuhrjbh2 jcbgot`v`tgt`, tabgsats`e k zcet`h,

    kiero`h` hg kjrhe t kbbte ` t ib`tae cezevg t tetugsahg.

    ]et`hgt hc` ojksuh`k bek prib`tas`sat k muobg prjpjrn`jkelg, kmrse

    tet`hgt hc` t ermauret bek orygs`sat prjirgs`vg. Kie v`t` 3441 mgr` k v`t`k 345>,

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    k ^aq`pr` sat zcetuer tet`h` prjpjrn`jkel gmag hc` t ermauret, ` quebtur k

    jp`k`jk gmag s` tet`h ` sagsat. Oy tet`h ` sagsat, ` zcetuer pr t ib`ta t

    ermauret, ` rr`t` cerrk f`soelg etyrg q o`sa`k t ermaure t ulte, mag g oukmrte.

    K feot k ^aq`pr` sat zcetuer kb tet`h ` sagsat ` hjm`f`ouer, hgqgksg oe

    pesur m`se ver`en`jkg mag kmrysa`hg kie hjmgl` ` pestr k glghgktt g

    hpjsath2

    Oe pesur kb saoell t t ermaurevg h`k`helg q kuo oe peiuer tet`h.

    Oe pesur l`ibr`sat kb kuhr t ouf`zuer sapgkz`hgsa t zcr`tsahg

    (pevers`sat sg o`sa`k zcet`h sauh t ouf`zuer).

    Oe pesur rgib`h t kmrysah pr t ermauret kie c`zkgs` ` vjil.

    Tre, s`stgh` ` sagsat k ^aq`pr` oe pesur kb jsg my saoell h`k`helg, mag

    otj saoell g ck tgok`o`sat kb s`stgh peose prjirgs`v, pevers`sat sg hg rr`tbgk

    g t ermaurevg s`stgh` treksfjrhjagb k orgbt t sagsat. T.sa2 pj t oeljagt kie

    kb tet`h prjpjrn`jkel k kb tet`h prjirgs`v muog kmrysauer kjrhet tet`hjrg,

    m`se tet`hpeiugs mj t psjbk kb rr`tbg t kjrhs hgseterg mag t eseb

    herxa`kelg, kmrse t tbgr mj t psjbk ulbg t kjrhevg mag t mgtyr`hgvg.

    ^atgtgt hjmgrkg, k prib`tas`, fryhzjagk kie per`h` ` prjirgs`v`tgt`t6.

    5.7.7 ]et`h` prjirgs`v

    ]et`h` sat ` lljb`t prjirgs`v, ksg hgrr kb prq`kmbg h t lert tet`h`

    kie prf`tugs`t g t ermaurevg t lerte, k oreaes`h hg `km`v`mt q f`tjbk t

    ermaure t ulte. ]ak kmrysag, `km`v`mt hg t ermaure t ulte peiuebk kb

    pbgs h t vjil t t ermaurevg s` tet`h, oukmrgbt etyrg hg t ermaure h t lerte.K preot`o, tet`hpeiugs`t kmeagk k m`se oetgijr` k l`mabg hg t ermauret g tyrg

    t teosugsahg2 se h sauh t f`tjsa eq h sauh tet`h mj peiuesa, hgqgksg

    oeljk k oetgijr` tbgtr ou teosjagsa hg kb kjrh h t lert. ^auh satgtg mag

    sajqr` t zav`lluere prmjr`k s`stghgt g teos`h`t prjirgs`v, hgq `km`v`mt hg t

    ermaure t lerte hukm t ojktr`cujbk hg kb pbgs h t hemag t t ermaurevg t

    tyrg, pr saoeo sg ete ojksuhjbk h peo pbgs t otyrg t ermaurevg k

    pljts`h`k g kgvjbevg cez q hukm t ogk. Tr h tgpr, otj s`stghg t

    teos`h`t prjirgs`v, sykjbk t celeknjbk mag t gou`l`crjbk kb pbgs tbgtr t

    s`stgh`t f`soel q hukm t ogt ketyr rgirgs`vg, s` mj te saja`h k tghk germasahg.

    6Tr saghcull k @tel`, kgk` 7> ` Ousatgtuts tajt sg ^`stgh` tet`hjr u prhceagt or`tgrgvg tprjirgs`v`tgt`t. Tjr oy m`otet ousatgtugs sat ecstreot sgpsg ` rgfgrjagt s`stgh`t tet`hjr k trs`

    mag bj tet`hgvg t vgekte.

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    Jlt`jk Sruhculleou

    35 ]ghe 5Ayrbg k s`stgh`k f`soel

    ^`stghgt g teos`h`t prjirgs`v hukm t ogk trg lljb kjrhesa orygsjrg q

    prsaoellzjbk mgtyr`h`k, s`pes tecgls s hpjsathg. Reojk`sat ogh` kb kjrh

    f`llgsterg, g n`le hukm t bgt gmag zgrj prq`km mag q sykjk t bep fevjr`z`h`k

    orygsjr pr irupgt sjn`elg hg t ermaure t ulte. H pes ogh` kb kjrh cez, g

    n`le sykjk t rr`s cerrk f`soelg k hkyr iremuelg pes kjrhs f`llgsterg. K

    s`stghg t kmrysahg prjirgs`vg hukm t ogt m`se kjrhe t t`lle. K fukm ogh` kb

    kjrh heos`helg prjirgs`vg, g n`le prneotjk tevek`k g kjrhs herxa`kelg, mag

    q bgp `mgk sg se sat heos`huh` ` mgtyr`h`t tet`hjr q orojk t hclgma

    satgt` pr t ermauret proetsg.

    Tevers`sat sg s`stgh` ` tet`h`t prjirgs`v pereq`tgt hg m`se kjrhe

    herxa`kelg, kierogse g vrtgt tet`hjrg vergt kie kjrhe hgseterg (gfgot`vg) g

    tet`h`t. Kjrhe hgseterg k t t`lle restg, rr`tgt iremuel`sat mag vezam`h`sat muog

    kmbgour gnur`k g kjrhs

    herxa`kelg. Kjrheheos`helg k kb s`stgh t

    teos`h`t prjirgs`v kuo

    sat eskbagr kjrhe q

    mj vgkmjsgt hc` t ermauret

    tjtelg (k s`stgh`k g prjirg-

    s`v`tgt`t t saoell-zuer, jsg

    hg zcr`tbg, s` mj t

    sapbgijagt h pjsat).

    Iref`ou 7. Tereq`tbe soghet`og g kb s`stgh` t tet`h`t prjirgs`v

    5.7.6 M`se hgtjme pr t zcetuer prjirgs`v`tgt`k

    Kjrhe prjirgs`vg sat sauh h g kmrl`ouer sg kjrhe prjpjrn`jkelg.

    Kjrhe tet`hjrg prjirgs`vg kuo hukm t zcetjagt pe ouf`b, sgpsg mj t jktg k

    prvgts`h, prekmeb ebj muagt t kmelgt k kb ouf` t neotuer, q h tgb t

    sakmrrjagt k kjrh prjpjrn`jkelg.

    Trjirgs`v`tgt` k tet`h`k hc` t ermauret hukm t s`iurjagt k m`se hkyre.

    5. Trjirgs`v`tgt` hg zcr`tbg, our pr t ib`tae t ermauret lgbjagt q t zcr`tgt kie g

    ermaure g tetugsahg (epj kie tet`h`) kb sauh g neotuer, pr saghcull

    54,444 lgo9. K rest sg supjzjbh kb kjrh tet`hjrg ojkstektg prgb 54 %

    mag kb t ermaur t zcr`tur prgb 54,444 lgosa, etagr ogh` kb kjrh

    9Eotuel`sat k ^aq`pr` tet`h` hc` t ermauret oe kb fjrh t t`ll hg kmrysa`h`k g vgth qzcr`tbe g t ermaurevg ouf`zjagt mgr` k sauhk g t ermaurevg prgb >4,444 lgosa, kmrse hc` otjt ermaure epl`ojagt kb kjrh g vgthg prgb 54%.

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    hgseterg q k`s kie 4% (pr t ermaure kie 4 mgr` k 54,444 lgo) mag saojk

    mgr` k iet` 54% pr t ermauret sauh t lerte muog pesur ib`tahjk kb

    kjrh herxa`kelg prgb 54%.

    Obj trebt prjirgs`v`tgt` sat g rkms`sahg pr pbgsk g ult t t

    ermaurevg, kmrse pr`rgt t zcgagt hg rr`tbgk g t ermaurs. Tr saoeo t kb

    km`o`h` t t`ll, obj prmjrgt zeojk`sat pr t fevjr`zuer t ermauret g ulte,

    mag pe km`ouer taglcs`sat k t ermauret g tbgre. K feot zcr`tbe kie tet`h` u

    bgp kb prf`t`h t kblljbt t ib`ta tet`hpeiugsvg (bj k rest`k g tet`h`t hc`

    t ermauret k ^aq`pr`), pjr obj hukm t hjs bgt ib`tahjk g prsatetsahg

    k pjl`t`oet tet`hjrg. Oy s`stgh sat emjptuer gmag kie satgtg q prmjr`k t

    esatuquebtur`k s`stgh t teos`h`t t sagsat, muog g sajqruer hg hjm`f`o`h`k

    q fevjr`zjbk kb saoell t vgthg pr t ermauret h`k`helg.

    ] ermauret Rcr`tbe Erma. ]et. Kjrhe ]et`h` Kjrhe hgs.

    7,444 54,444 4 54% 4 454,444 54,444 4 54% 4 434,444 54,444 54,444 54% 5,444 7%=4,444 54,444 >4,444 54% >,444 9.7%

    544,444 54,444 04,444 54% 0,444 0%5,444,444 54,444 004,444 54% 00,444 0.0%

    3. Trjirgs`v`tgt` hg olese, kmjma etagr our epl`ojagt kb kjrh g vgthg

    tet`hjrg pr kb oles t t ermaurevg t tetugsahg. Obj sat kb kie hgtjmet

    trem`n`jkelg t prjirgs`v`tgt`t, pjr q sat prmjrur ib`takb g h peo mgr` k

    v`tgt 14 t sagoull`t t saouer. Obj hgtjm oe prjclgh`k q teosjk hg vgth

    kb kjrh mj t ermaur, mag kuo hgrr peresysa oleset/saoellt g hpersahg g

    h t ulte t t ermaurevg. Tr saghcull, pr t ermauret kie 4 mgr` k >4,444

    lgo hukm t epl`ojagt kb kjrh prgb 7%, kmrse pr t ermauret kie >4,444

    lgo mgr` k 74,444 lgo hukm t epl`ojagt kb kjrh prgb 54%. Trekmeb kb g

    ermaur prgb =4,444 lgosa peiuek 54% t =4,444 lgo pre =,444 lgo. Obj

    fjrh prjirgs`v`tgt` sbgll vsat`rs`, sgpsg t ermauret k ouf`r`k h t lert t

    kb olesg, pr saghcull 30,044 lgo q bek sucbgot ` kjrhs 7%, rgzultjbk k

    h sauh t ermaure kgtj pes tet`h`t k oreaes`h hg etj q oek t ermaure

    sauh peo h t lerte, pr saghcull >4,544 lgo, mag q ` kksatrjagk kb

    kjrhg prgb 54%.] ermauret kgtj (30,044) 8 30,044(30,044*7%) 8 31,=47

    ] ermauret kgtj (>4,544) 8 >4,544(>4,544*54%) 8 39,404

    ^`stgh` ` tet`h`t t t ermaurevg pgrsjkelg k ^aq`pr`, muog f`lluer kie hueb`

    heb 345> g mgr` k fukm t v`t`t 345>, hukm t ojks`mgrjagt kb ver`ekt ` ot`b

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    Jlt`jk Sruhculleou

    3> ]ghe 5Ayrbg k s`stgh`k f`soel

    prjirgs`v`tgt`, pevers`sat sg sat kbojas`sat gmag kb fjrh g hjm`f`ouer g

    kb tet`h` t sagsat. Vrgk` k tecglk g hpjsathg2

    ^aoelle/Olese Kjrhe tet`hjrg

    4->4,444 lgo 4%

    Hc` >4,444 lgo 54% g ib`ta t ermaurevg

    >. Trjirgs`v`tgt` ` saoellzuer g zib`ma ot prjclgh muog epl`ouer kjrhk g

    sgn`ls saoell vgth hc` satgsk g t ermaurs s tetugsahg t prfsa`r k t.

    Muog prmjrur kb sa`fr kie rest` ` hs`prh, tet`h` pr t ermauret prgb

    =4,444 lgosa mj t `satg2

    ]et`h` (=4,444 lgo) 8 >4,444*7% + 54,444*54% 8 3,744 lgo

    Ceze tet`hjrg Kjrh. tet`h. Lljier`tbe g tet`h`t (heos`helg)

    454,444 5% ] 8 544

    54,444=4,444 54% ] 8 544 + (>4,444*54%) 8 >,544=4,44414,444 57% ] 8 >,544 + (=4,444*57%) 8 0,544Hc` 14,444 34% ] 8 0,544 + (Q-14,444)*34%

    Reojk`sat prjirgs`v`tgt` ` saoellzuer f`lljk hg kb saoell hg kjrh zgrj,

    jsg sauh t ult mag prfukmjk hg kb kjrh sauh t lert q prneotjk

    ouf`r`k heos`hel t cerrs f`soelg q sykjk emh`k`strete tet`hjrg. Ib`tasgs`

    goz`stgkne g m`se saoellvg, hukmsjk rr`tbgk g kjrhs hgseterg hg rr`tbgk g

    t ermaurs, sgpsg oe ib`tahjk kb kjrh herxa`kelg h t lert q tragq

    k rr`tbg kjrhk hgseterg.

    Trjirgs`v`tgt` ` saoellzuer sat s`stgh` h ` epl`ouer k satgtgt gzav`lluere mag k kb pbgs t h`r t satgtgvg k zav`ll`h. Trjirgs`v`tgt` `

    saoellzuer pj prmjrgt k ^aq`pr` q kie f`ll`h` ` v`t`t 345=.

    Tygtbg25. ^e sat k`vgl` ` t ermaurevg pucl`og k ^aq`pr` mag s` oreaesjagt hg vgkmgt g

    tbgre t rebjk`t: Tsg sat h ` ult: (oreaes`h` t ermaure/sapgkz`hg pucl`og)

    3. ^e sat k`vgl` ` sapgkz`hgvg pucl`og pr peie/`kvgst`hg pucl`og mag fer

    km`ojk k ot k`vgl: (tgo irupgt g sapgkz`hgvg pucl`og)

    >. N`lt bek trg glghgktt orygsjr t tet`h`t mag sapbgij my prgb tyrg (jcbgot`,

    ceze mag kjrhe):=. N`lt bek trg hgtjmet q zcetjbk prjirgs`v`tgt`k mag sapbgij kbrk prgb tyrg

    (hg zcr`tbg, hg olese, ` saoellzuer):

    Wsatr `h` 5Ogh` trg `km`v`m E, C, N q oek t ermaure proets`sat? 39,444, 61,444 mag547,444. Ogh` trg struoture t kmrysahg t prjirgs`v`tgt`t2

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    e) Trjirgs`v`tgt hg zcr`tbg 34,444 lgo mag kjrh tet`hjrg 57%.

    c) Trjirgs`v`tgt hg olese s`pes tecgls s hpjsathg.

    ] ermauret Kjrhe

    4-37,444 lgog 4%

    37,44414,444 5>%Hc` 14,444 34%

    n) Trjirgs`v`tgt ` saoellzuer s`pes tecgls s hpjsathg

    ] ermauret Kjrhe

    457,444 5%57,444=4,444 54%=4,44414,444 57%Hc` 14,444 34%

    Orojagt2] lljier`tgt mgtyr`h` tet`hjr pr mj `km`v`m s`pes mj soghg. N`le sogh sath g fevjrsahg pr `km`v`mt mag n`le pr satgt`k: