26. 6WURSRGDFK ZV]VWNLH HOHPHQW ] GUHZQD L GUHZQRSRFKRGQFK ]ZáDV]F]D VWURSRGDFKyZ
QLHZHQWORZDQFK
'DFK PXUáDW GROQH NR FH NURNZL NURNZLH NRV]RZH SáDWZLH VWRSRZH
RGHVNRZDQLH GDFKyZ SáDVNLFK RUD] FDáD NRQVWUXNFMD
] GUHZQD Z RGQLHVLHQLX GR NRUR]ML SRZRGRZDQHM SU]H] RZDG
3RGáRJL SRGáRJL Z VXWHUHQDFK
SRGáRJL QD SDUWHU]H QLHSRGSLZQLF]RQP OHJDU OHSH SRGáRJL GHVNL ELDáFK
SRGáyJ
27. RUD] L]RODFMD WHUPLF]QD ] PDWHULDáyZ GUHZQRSRFKRGQFK
HOHPHQW MZ OHF] QD Z V]FK NRQGJQDFMDFK SU] EDONRQDFK
L LQVWDODFMDFK ZRGQNDQ
6FKRG Z SLZQLF QD Z V]FK NRQGJQDFMDFK ]DJUR RQH SU]H] RZDG
6WRODUND
EXGRZODQD
VWRODUND Z SLZQLF L VXWHUHQDFK R FLH QLFH RNLHQQH L GU]ZLRZH VWRODUNL
]HZQ WU]QHM VWRODUND Z EXGQNDFK
LQZHQWDUVNLFK RUD] EXGRZQLFWZLH KDORZP R PRNUHM WHFKQRORJLL ZWZDU]DQLD
RUD] Z SUDOQLDFK áD QLDFK LWS
28. 2GSRUQR ü QD NRUR]M FKHPLF]Q
'UHZQR MHVW PDWHULDáHP VWRVXQNRZR RGSRUQP QD DJUHVM FKHPLF]Q Z V]F]HJyOQR FL
PRGU]HZ L LQQH WZDUG]LHORZH ZLF]QH JDWXQNL LJODVWH Z GDOV]HM NROHMQR FL EXN G E MHVLRQ
L LQQH
29. 1LV]F] FH G]LDáDQLH ]ZL ]NyZ DONDOLF]QFK QD GUHZQR MHVW VLOQLHMV]H QL NZDVyZ
6]F]HJyOQLH ]DJUR RQH V SRZLHU]FKQLH HOHPHQWyZ NRQVWUXNFML ]QDMGXM FFK VL
Z EH]SR UHGQLP NRQWDNFLH ] FKHPLF]QP URGRZLVNLHP DJUHVZQP Z VWDQLH VWDáP
FLHNáP OXE JD]RZP
=H Z]JO GX QD ZVRN RGSRUQR ü FKHPLF]Q GUHZQD L PDWHULDáyZ GUHZQRSRFKRGQFK
RGG]LDáZDQLH NRUR]MQH ]D]QDF]D VL Z NRQVWUXNFMDFK SR XSáZLH VWRVXQNRZR GáXJLHJR
RNUHVX F]DVX
Ã
3WDQLD VSUDZG]DM FH
2GSRZLDGDM F QD SWDQLD VSUDZG]LV] F] MHVWH SU]JRWRZDQ GR ZNRQDQLD üZLF]H
R ]QDF] SRM FLH ÄWUZDáR ü GUHZQD´
R MHVW PLDU WUZDáR FL GUHZQD
-DNLH F]QQLNL PDM ZSáZ QD WUZDáR ü GUHZQD
-DNLH ZDUXQNL ]HZQ WU]QH VSU]MDM RSWPDOQHM WUZDáR FL GUHZQD
-DNLH F]QQLNL V QDMEDUG]LHM V]NRGOLZH GOD GUHZQD
R UR]XPLHV] SU]H] SRM FLH ÄNRUR]MD ELRORJLF]QD GUHZQD´
-DNLH V QDMEDUG]LHM QLHEH]SLHF]QH URG]DMH JU]EyZ NWyUH SRZRGXM V]ENL UR]NáDG
GUHZQD
-DNLH ZVW SXM VSRVRE QLV]F]HQLD GUHZQD SU]H] RZDG
-DNLH HOHPHQW NRQVWUXNFML GDFKX V V]F]HJyOQLH SRGDWQH QD G]LDáDQLH NRUR]ML ELRORJLF]QHM
] ]ZL ]NL DONDLF]QH PDM ZL NV] ZSáZ QD NRUR]M GUHZQD QL NZDV
80. ûZLF]HQLH
'OD ]DGDQHM LOR FL Z P
@ LPSUHJQDFML WDUFLF JUXER FL PP Z RSDUFLX R QRUP ]X FLD
URGND FKHPLF]QHJR SRGDQHM QD RSDNRZDQLX REOLF] QLH]E GQ LOR ü WHJR SUHSDUDWX
6SRVyE ZNRQDQLD üZLF]HQLD
$E ZNRQDü üZLF]HQLH SRZLQLHQH
224. :EyU PHWRG LPSUHJQDFML
2EHFQLH XZD D VL ]D NRQLHF]QH ZGUR HQLH SU]HPVáRZFK PHWRG ]DEH]SLHF]DQLD
GUHZQD L PDWHULDáyZ SáWRZFK Z LPSUHJQDWRUQLDFK FL QLHQLRZFK E G Z XU] G]HQLDFK
GR VWRVRZDQLD N SLHOL 0HWRG LPSUHJQDFML SRZLHU]FKQLRZHM VPDURZDQLH E G QDWUVN
228. Ä3URMHNW ZVSyáILQDQVRZDQ ]H URGNyZ (XURSHMVNLHJR )XQGXV]X 6SRáHF]QHJR´
,PSUHJQDFM SUHSDUDWDPL ± 3URODNLHP :O ZNRQXMH VL PHWRG VPDURZDQLD
OXE QDWUVNLZDQLD D )RERVHP 0 L 0/ RUD] 6LOLJQLWHP 50 PR QD ZNRQZDü WDN H
PHWRG N SLHOL
,QVWUXNFMD ,7% SU]HZLGXMH NRPSOHNVRZH ]DEH]SLHF]HQLH GUHZQD EXGRZODQHJR ]DUyZQR
SU]HG V]NRGQLNDPL ELRORJLF]QPL MDN L RJQLHP 1DOH QDMSLHUZ ZNRQDü LPSUHJQDFM
URGNDPL JU]ER L RZDGREyMF]PL D QDVW SQLH SR NOLPDW]DFML L X]VNDQLX RGSRZLHGQLHM
ZLOJRWQR FL GUHZQD ± URGNDPL RJQLRFKURQQPL
3URGXNRZDQH V SUHSDUDW NRPELQRZDQH ]DEH]SLHF]DM FH GUHZQR SU]HG G]LDáDQLHP
RJQLD JU]EyZ L RZDGyZ L ]DZLHUDM FH SRQDGWR URGNL KGURIREL]XM FH
3U] ZNRQZDQLX UREyW LPSUHJQDFMQFK ]DOH ]DFKRZZDü ZDUXQNL
EH]SLHF]H VWZD L KLJLHQ SUDF RNUH ORQH RGSRZLHGQLPL SU]HSLVDPL L ]DOHFHQLDPL
.RQWUROD ELH FD SRZLQQD REHMPRZDü VSUDZG]HQLH
D
229. QRUP ]X FLD GOD ]DáR RQFK F]DVRNUHVyZ N SLHOL RUD] SU]M WHM LOR FL ]DELHJyZ
QDWUVNLHP L VPDURZDQLHP QD SUyEQFK HOHPHQWDFK SU]H] ]ZD HQLH HOHPHQWyZ SU]HG
L SR LPSUHJQDFML
390. Ä3URMHNW ZVSyáILQDQVRZDQ ]H URGNyZ (XURSHMVNLHJR )XQGXV]X 6SRáHF]QHJR´
.$57$ 2'32:,('=,
,PL L QD]ZLVNR
=DEH]SLHF]HQLH GUHZQD SU]HG V]NRGOLZPL F]QQLNDPL ]HZQ WU]QPL
@=
=DNUH O SRSUDZQ RGSRZLHG ZSLV] EUDNXM FH F] FL ]GDQLD OXE ZNRQDM UVXQHN
1U
]DGDQLD
2GSRZLHG 3XQNW
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
D E F G
5D]HP