Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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Transcript of Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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AEI\CTED DL T\ROYJG _ AOFEFXEY
KREDG LF AOFEFXEY _ IGFTEBOCODED
Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dlces OARY-FOOA.
Trebehg Aof dl Kredg prlslftedg pgr Hlsøs Okclsoes Clùf, solfdg ce tutgre dlc josjg ce Dr.Dõe. Jefulce Lsigber Jgftlrg.
Q¸. B¸. dlc Tutgr/e/ls/es8 Ecujfg/e8
Dr. Dõe. Jefulce Lsigber Jgftlrg D. Hlsøs Okclsoes Clùf
Ylvocce. Jeyg dl 2>5<
7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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KREDG LF AOFEFXEY _ IGFTEBOCODED
AEI\CTED DL T\ROYJG _ AOFEFXEY
TREBEHG AOF DL KREDGI\RYG EIEDÏJOIG P2>54-2>5<Z
TÊT\CG8L]TREIIOÙF TLRJOFGCÙKOIE BOCOFKÓL DLC IEJ^G YLJÅFTOIG DL CEYOARY-FOAA
E\TGR8
HLYØY OKCLYOEY CLÙF
T\TGR8DR. Dõe. JEF\LCE LYIGBER JGFTLRG
DL^ERTEJLFTG8AOCGCGKÊE OFKCLYE
ÅRLE DL IGFGIOJOLFTG8LIGFGJÊE AOFEFIOLRE, IGFTEBOCODED _ AOCGCGKÊE OFKCLYE.
RLY\JLF8\f trebehg aof dl kredg sgbrl ces fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre yigjg sus treduiiogfls sl eigklf aolcjlftl e ce vlrsoùf grokofec efkcgsehgfe. Lstltrebehg rlecoze ufe lxtreiioùf dl eckufgs tïrjofgs icevl, cgs iuecls igtlhe y igjlftedl jgdg qul lc clitgr pulde dlsplher sus dudes rlceiogfedes igf lc usg dl lstefgrjetove oftlrfeiogfec. Oficuyl uf lxtlfsg kcgserog dl tïrjofgs aofefiolrgs igf sudlaofoioùf lf ofkcïs y lspeõgc.
^ECEBREY ICEQL8Fgrjes Oftlrfeiogfecls dl ofagrjeioùf aofefiolre0 Oftlrfetogfec Aofefioec Rlpgrt
Ytefderds0 kcgserog dl tïrjofgs0 lxtreiioùf tlrjofgcùkoie bocofkól0 igrpus bocofkól.
7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-O-
ÊFDOIL
>. OFTRGD\IIOÙF, GBHLTOQGY _ JLTGDGCGKÊE ............................................................ 5>.5. OFTRGD\IIOÙF ............................................................................................... 5
>.2. GBHLTOQGY ....................................................................................................... 2>.9. JLTGDGCGKÊE ................................................................................................ 2
5. OFTRGD\IIOÙF E CEY OARY-FOOA ..................................................................................... <5.5. OFTRGD\IIOÙF E CEY OFTLRFETOGFEC AOFEFIOEC RL^GRTOFK
YTEFDERDY/ FGRJEY OFTLRFEIOGFECLY DL OFAGRJEIOGFAOFEFIOLRE. ...................................................................................................... <
5.5.5. \suerogs dl cgs lstedgs aofefiolrgs l ofagrjeioùf aofefiolre .................. <
5.2. H\YTOAOIEIOÙF DL CE RLCLQEFIOE DLC TLJE LCLKODG. ....................... 1
5.9. H\YTOAOIEIOGF DLC TAK IGF LC KREDG LF AOIG ................................... ;
2. MOYTGROE DL CEY OFTLRFEIOGFEC AOFEFIOEC RL^GRT YTEFDERDY- FGRJEYOFTLRFEIOGFECLY DL OFAGRJEIOGF AOFEFIOLRE........................................................ ?
2.5. MOYTGROE DL CEY OARY-FOOA ........................................................................... ?
9. U\L YGF CEY OFTLRFEIOGFEC AOFEFIOEC RL^GRT YTEFDERDY- FGRJEYOFTLRFEIOGFECLY DL OFAGRJEIOGF AOFEFIOLRE...................................................... 59
9.5. CEY FOOA8 LCLJLFTGY U\L CEY IGJ^GFLF. .......................................... 59
9.2. AEYLY DLC OEYB ^ERE CE ^\BCOIEIOÙF DL \FE FGRJE. .................... 59
9.2.5 Lstebcliojolftg dl ce eklfde dl dosiusoùf. ............................................ 54
9.2.2. ^cefoaoieioùf dl prgylitgs ....................................................................... 54
9.2.9. Dlserrgccg y pubcoieioùf dl uf dgiujlftg dl dosiusoùf. ....................... 54
9.2.4. Dlserrgccg y pubcoieioùf dl uf prgylitg dl fgrje. ................................ 5<
9.2.<. Dlserrgccg y pubcoieioùf dl ufe fulve fgrje. ....................................... 5<9.2.1. Dlspuïs dl ce pubcoieioùf dl ufe fulve fgrje. ................................... 5<
4. LYT\DOG IGJ^ERETOQG DL \FODEDLY TLRJOFGCÙKOIEY OFKCÏY-LY^EÕGC. .. 5;
4.5 LYT\DOG IGJ^ERETOQG DL \FODEDLY TLRJOFGCÙKOIEY .......................
OFKCÏY-LY^EÕGC. ............................................................................................... 5;
4.5.5. Aeor Qecul/Qecgr Rezgfebcl ..................................................................... 5;
4.5.2. Busoflss Igjbofetogfs/Igjbofeioùf Dl Flkgiogs. .............................. 5?
4.5.9 Kggdwocc /^cusvecêe. ................................................................................... 2>
4.5.4. Aofefioec Ros` /Rolskg Aofefiolrg. ........................................................... 25
4.5.< Rlvlful/Ofkrlsg. ..................................................................................... 224.5.1 Eiiguftofk ^gcoiols/^gcêtoies Igftebcls. ................................................. 29
4.5.; Igjplfsetogfs/Rljuflreioùf. ............................................................... 24
4.5.= Ierryofk Ejguft /Qecgr Rlsoduec. ............................................................. 21
4.5.? Lquoty Ofstrujlft /Ofstrujlftg Dl ^etrojgfog. ......................................... 2=
<. KCGYEROG BOCOFKÓL ....................................................................................................... 2?
<.5. ̂ RG^\LYTE DL KCGYEROG BOCOFKÓL ....................................................... 2?
1. IGFIC\YOGFLY _ IGFYODLREIOGFLY AOFECLY ....................................................... 4?
BOBCOGKREAÊE ...................................................................................................................... <>
7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-5-
IE^OT\CG >
OFTRGD\IIOÙF, GBHLTOQGY _ JLTGDGCGKÊE.
>. OFTRGD\IIOÙF.
Lstl Trebehg Aof dl Kredg dlfgjofedg –Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc IejpgYljåftoig dl ces OARY-FOOA‚ feil igf lc gbhltovg dl der rlspulste e ufg dl cgsprgbcljes qul sl irle iuefdg sl erjgfozef ufe fgrjetove oftlrfeiogfec ypgstlrogrjlftl sl edepte e doalrlftls clfkues. Lc dlserrgccg dlc lstudog dlc kredg lfAofefzes y Igftebocoded pgr jldog dlc prgkreje dl dgilfioe lf clfkue ofkclse, lf lcqul trebehejgs mebotuecjlftl igf tlxtgs grokofecls jl me plrjotodg igfgilr iùjgpuldl meblr dosirlpefioes lf ces treduiiogfls.
Lc jgdg lf qul sl lfiulftre lstruituredg lc trebehg, plrjotl qul iuecquolr plrsgfepgr båsoig qul slef sus igfgiojolftgs dl ces fgrjes oftlrfeiogfecls dl ofagrjeioùfaofefiolre lftlfdlr ce prgbcljåtoie y user lstl trebehg iùjg ufe mlrrejolfte preitoiepere sgcvlfter sus dudes rlsplitg e ces treduiiogfls.
Ce lstruiture dlc trebehg sl ilftre lf trls aesls doalrlfioedes8 ce projlre0 lf ce qulsl dltecce ce Oftrgduiioùf, gbhltovgs y jltgdgcgkêe, ufe slkufde aesl0 quligrrlspgfdl ec iulrpg dlc trebehg, y pgr øctojg ce tlrilre aesl0 qul lstebclil cesigficusogfls y ces rlalrlfioes.
Lf ce aesl dl oftrgduiioùf, gbhltovgs y jltgdgcgkêe sl dltecce ce lstruiture dlc
trebehg aof dl kredg, cgs gbhltovgs qul sl prltlfdl eciefzer y ce jltgdgcgkêe qul sl meljpcledg pere su lcebgreioùf.
Lf ce slkufde aesl, qul oficuyl dlsdl lc iepêtucg projlrg ec quoftg sl dlserrgcce lciulrpg dlc trebehg. Lf ïc sl rlecoze uf rokurgsg efåcosos dlc igfilptg dl ces fgrjesoftlrfeiogfecls dl igftebocoded y ce lxtreiioùf tlrjofgcùkoie bocofkól.
Lf lc iepêtucg projlrg, lc clitgr puldl lfigftrer ufe oftrgduiioùf ofoioec dl cg qulsgf ces Oftlrfetogfec Aofefioec Rlpgrtofk Ytefderds g Fgrjes Oftlrfeiogfec dlOfagrjeioùf Aofefiolre oficuylfdg ufe kuêe pråitoie pere ce odlftoaoieioùf dl quolflssgf sus usuerogs. Tejboïf sl lxprlsef cgs erkujlftgs qul jl mef cclvedg e celcliioùf dl lste cêfle dl ofvlstokeioùf y ce hustoaoieioùf dlc josjg igf ce totuceioùf dlKredg lf Aofefzes y Igftebocoded.
Lf lc slkufdg iepêtucg, sl efecoze iùjg me sodg lc dlserrgccg mostùroig lf ce ljosoùfdl ce fgrjetove. ^ere lstl eutgr fg ls pgsobcl lftlfdlr lc prlslftl sof igfgilr lcpesedg y ls pgr lccg qul ufe brlvl rlslõe mostùroie dlc prgilsg qul ces OARY g Fooadlsdl su feiojolftg meste fulstrgs dêes plrjotl sotuer ec clitgr lf lc igftlxtgedliuedg. Edljås dl lccg, sl rlecoze ufe dlsiropioùf dl cgs grkefosjgs lfierkedgsdl ce irleioùf y suplrvosoùf dl ce fgrjetove.
Lf lc tlrilr iepêtucg, sl rlecoze ufe prgaufde dlsiropioùf dl cg qul sgf rlecjlftlces Oftlrfetogfec Aofefioec Rlpgrtofk Ytefderds g Fgrjes Oftlrfeiogfec dl Ofagrjeioùf
Aofefiolre, su dlsigjpgsoioùf y su prgilsg dl irleioùf meste ce lftrede lf vokgr.Lstl iepêtucg ls lslfioec pere ec trebehg dedg qul plrjotl ec clitgr ufe prgaufdeigjprlsoùf dl ce jetlroe esê igjg lstebclil ces besls flilseroes pere igfgilr suojpgrtefioe.
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Okclsoes Clùf, Hlsøs
-2-
\fe vlz qul mljgs igfslkuodg qul lc clitgr tlfke uf prgaufdg igfgiojolftgsgbrl ces OARY y ces FOOA, lf lc iepêtucg iuertg prgaufdozejgs lf cgs lstudogsigjperetovgs dl ce lxtreiioùf tlrjofgcùkoie bocofkól slcliiogfede dlc iejpgsljåftoig dl ces fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre. Lstl sl rlecoze etrevïs dl uf igrpus bocofkól. Yl rlecoze ufe igjperetove lftrl su dlaofoioùf dlckcgserog dl tïrjofgs dl ce vlrsoùf gaoioec dl ces OARY lf clfkue ofkclse y sutreduiioùf ec clfkuehl iestlccefg pgr uf doiiogferog ligfùjoig-aofefiolrg dl jåxojgprlstokog.
^ere aofecozer lc iulrpg dlc trebehg, lf lc iepêtucg quoftg, sl lfiulftre uf igjpcltgkcgserog dl tïrjofgs igf uf ljoflftl aof preitoig. ^lrjotl ec clitgr meilr usg ecofsteftl dl ces dlaofoiogfls qul volflf lf lc –Kcgssery ga tlrjs‚ dlc OEYB (2>52)8Oftlrfetogfec Aofefioec Rlpgrt Ytefderds, OARY agufdetogf, Cgfdrls, Rlofg \fodg slprlslfte su treduiioùf ec lspeõgc pere qul sl vle su lquoveclfioe.
^ere aofecozer lstl trebehg lf ce tlrilre y øctoje aesl, lf lc iepêtucg slxtg,eciefzejgs ces igficusogfls dl lste lxtreiioùf tlrjofgcùkoie esê igjg cesrlalrlfioes utocozedes pere ce lcebgreioùf dlc josjg.
>.5. GBHLTOQGY.
Cgs gbhltovgs qul plrsokul lstl trebehg sgf ejpcogs y eberief doalrlftls iejpgs. Lcgbhltovg profiopec dlc trebehg ls efecozer y igjperer cgs tïrjofgs jås rlclveftlsoficuodgs lf fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre y lfigftrer pgsobclsdosirlpefioes lftrl ces dlaofoiogfls lf clfkue ofkclse y ces dlaofoiogfls lf clfkuelspeõgce. Lstl gbhltovg sl me rlecozedg jldoeftl ufe lxtreiioùf tlrjofgcùkoie dlciejpg sljåftoig dl ces fgrjes oftlrfeiogfecls dl ce ofagrjeioùf aofefiolre.
Huftg e lstl gbhltovg profiopec, lc clitgr me dl slr iepez dl edquoror uf igfgiojolftgprgaufdg sgbrl qul sgf ces fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre. Lstgoficuyl igf igfgiojolftg sgbrl su mostgroe, cgs grkefosjgs oftlrfeiogfecls, lc prgilsgdl irleioùf dl ufe fgrje, cgs usuerogs…lti.
^gr øctojg, sl lstebclil tejboïf igjg gbhltovg qul lc clitgr sle iepez dl userlstl trebehg pere treduior cgs tïrjofgs qul sgf susilptobcls dl igfausoùf y dl lstljgdg lvoter dliosogfls aofefiolres y dl ofvlrsoùf lrrùfles.
>.2. JLTGDGCGKÊE.
Cgs prgildojolftgs reiogfecls qul ml utocozedg pere ebgrder lste ofvlstokeioùf lf lstl
iejpg mef sodg juy dovlrsgs. ^lrg profiopecjlftl sl dostofkulf lf slosprgildojolftgs dlaofodgs pere ebgrder ce lxtreiioùf sljåftoie bocofkól8
Lf projlr cuker sl utocoze ufe prgaufde dlsiropioùf dl cg qul sgf ces fgrjesoftlrfeiogfecls dl ofagrjeioùf aofefiolre, su groklf, sus grkefosjgs…lti. qul plrjotlec clitgr igfgilr dlteccedejlftl lc groklf dl cgs tïrjofgs qul pgstlrogrjlftl slefecozeref. Lste dlsiropioùf me sodg rlecozede pgr jldog dl bøsqulde dl ofagrjeioùflf ce prgpoe fgrjetove, cobrgs l oftlrflt, igjg pgr lhljpcg ce prgpoe wlb dl ces OARY.(www.oars.grk).
Lc slkufdg pesg dlc prgildojolftg sl me rlecozedg ce bøsqulde y slcliioùf dltïrjofgs rlclveftls. Lstgs sl mef tgjedg dorlitejlftl dl ces fgrjes oftlrfeiogfecls
dl ofagrjeioùf aofefiolre8 OEYB (2>52)8 Oftlrfetogfec Aofefioec Rlpgrt Ytefderds,OARY agufdetogf, Cgfdrls, Rlofg \fodg.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-9-
\fe vlz dltlrjofede ce aulftl dl cgs vgiebcgs, lc tlrilr prgildojolftg lsigfslkuor ufe slcliioùf edliuede. ^ere dltlrjofer iuåcls dlbêef slr efecozedgs slme tgjedg igjg besl cgs sokuolftls irotlrogs8
5. \sg dlc tïrjofg lf ces fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre.2. Fgtgrolded dlc tïrjofg lf lc erkgt ligfùjoig.
9. Jekfotud dlc lrrgr eftl ufe dosirlpefioe sljåftoie.Igf ce slcliioùf dl tïrjofgs dlaofode, lc iuertg pesg dlc prgildojolftg
jltgdgcùkoig sl bese lf ufe igjperetove jldoeftl ce rlecozeioùf dl uf igrpusbocofkól, lf lc qul sl efecozef sljåftoiejlftl lc tïrjofg slcliiogfedg dl ce fgrjegrokofec (OEYB (2>52)8 Oftlrfetogfec Aofefioec Rlpgrt Ytefderds, OARY agufdetogf,Rlofg \fodg, Cgfdrls) igf su treduiioùf ec clfkuehl lspeõgc.
Lf quoftg pesg dlc prgildojolftg sl rlecozef cgs igjlfterogs sgbrl lc tïrjofg y sutreduiioùf. Lf lstl puftg sl mef usedg pere eciefzer lc jåxojg rokgr cgs profiopeclsdoiiogferogs dl rlclvefioe teftg klflrecls (Iejbrodkl \fovlrsoty ^rlss (2>54)8Busoflss Lfckosm Iejdbrodkl Doiitogfery Gfcofl, Iejdbrodkl, Rlofg \fodg y lc
Igccofs (2>54)8 Lfkcosm Igccofs Doitogfery Gfcofl, Cgfdrls, Rlofg \fodg), igjglspliêaoigs dl ligfgjêe y aofefzes (Ce Ieoxe (2>>=)8 Doiiogferog dl tïrjofgsligfùjoigs y aofefiolrgs dl Ce Ieoxe, Berilcgfe).
Lf lc slxtg y øctojg pesg dlc prgildojolftg jltgdgcùkoig, sl rlecoze uf igjlfterogsgbrl ce edliueioùf dl ce treduiioùf gaoioec prgpulste y sl ljotl ufe vecgreioùf sgbrlce odgfloded dl ce treduiioùf prgpulste.
.
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Okclsoes Clùf, Hlsøs
-4-
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-<-
IE^ÊT\CG 5
OFTRGD\IIOÙF E CEY OARY-FOOA
5.5. OFTRGD\IIOÙF E CEY OFTLRFETOGFEC AOFEFIOEC RL^GRTOFKYTEFDERDY- FGRJEY OFTLRFEIOGFECLY DL OFAGRJEIOÙFAOFEFIOLRE.
Ces Oftlrfetogfec Aofefioec Rlpgrtofk Ytefderd (lf edlceftl OARY) g FgrjesOftlrfeiogfec dl Ofagrjeioùf Aofefiolre (lf edlceftl FOOA) mef jeriedg uf eftls y ufdlspuïs lf cg qul rlsplite e ce ofagrjeioùf aofefiolre qul ljotlf ces grkefozeiogflsy ls ce besl fgrjetove dl dgfdl ljefe ce ofagrjeioùf aofefiolre pere su usg pgr cgsdovlrsgs eklftls ligfùjoigs lf equlccgs peêsls qul sl edgptef.
Lf ufe ligfgjêe kcgbec, qul iede vlz tolfdl jes e ce oftlkreioùf, fg sgcg lf
jldodes dl ieråitlr ligfùjoig, sofg lf gtrgs iejpgs igjg lc clkoscetovg y lc pgcêtoigfg ls rezgfebcl qul ce ofagrjeioùf aofefiolre qul ljotlf ces grkefozeioùf sl rlkuclpgr jldog dl doalrlftls dorlitroils. Lstg meil qul fg pulde slr igjperebcl dl ufejeflre aåioc y råpode. L gbhltovg dl ces FOOA, fg ls gtrg qul erjgfozer ce prlpereioùf yprlslfteioùf dl ces fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre igf gbhltg dlqul lstes puldef slr usedes pgr cgs eklftls ligfùjoigs lf su tgje dl dliosogflsrlfufioefdg e igstls offlilserogs dlrovedgs dl ce trefsagrjeioùf dl ce ofagrjeioùf gsojpcljlftl lc igstg dl gpgrtufoded arutg dl dliosogfls fg tgjedes.
Ce ofagrjeioùf irle igfaoefze, y plrjotl qul gtrgs usuerogs puldef userce pere
vlroaoierce, cg qul sl treduil lf uf lhlrioiog dl trefsperlfioe. Dlbljgs eiudor e ufexogje båsoig lf ce igjufoieioùf. ^gr lhljpcg, ce ofagrjeioùf dl ufe grkefozeioùfefkcgsehgfe ccejede E, y igjg igftrepertode uf eklftl ligfùjoig B igf clfkuelspeõgce. Ce ofagrjeioùf fg ls cg qul ljotl E, sofg cg qul lftolfdl B. Yo B fg lsiepez dl igjperer lste ofagrjeioùf dl ufe jeflre råpode g su treduiioùf ec lspeõgcsusiote dudes g dosirlpefioes lftlfdlrljgs lc slftodg dl lstl trebehg, qul fg ls gtrgqul efecozer cgs tïrjofgs dl ces FOOA qul puldlf irler dudes lf su treduiioùf e ceclfkue lspeõgce.
5.5.5. \suerogs dl cgs lstedgs aofefiolrgs l ofagrjeioùf aofefiolre.
Cgs usuerogs dl ce ofagrjeioùf aofefiolre sgf juy dovlrsgs y ce ofagrjeioùf lsigfsuctede igf prgpùsotgs juy dovlrsgs. Lf lstl epertedg vejgs e treter dl odlftoaoiere lstgs usuerogs y cgs prgpùsotgs jås dlsteiedgs dl iede eklftl8 Irostofe Ebed(2>59)8 –Ligfgjoi Eklft efd Dliosogfs je`ofk‚, Aofefioec Efecysos OO Fgtls,\fovlrsoded dl Ylvocce, Ylvocce.
Ofvlrsgrls.
Ce ofagrjeioùf aofefiolre plrjotl e cgs ofvlrsgrls eyuder e ce tgje dl dliosogflsdl ofvlrsoùf g dlsofvlrsoùf lf doalrlftls grkefozeiogfls. Eyude e jofojozer lc rolskg
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Okclsoes Clùf, Hlsøs
-1-
ec qul lståf sgjltodgs. \fe bulfe ofagrjeioùf aofefiolre plrjotl etrelr iepotecls yklflre igfaoefze.
Lftodedls dl irïdotg.
Ls ufe utocoded båsoie e ce mgre dl efecozer ce ofagrjeioùf pere ce igfilsoùf dl
irïdotg, ce ofagrjeioùf aofefiolre plrjotl jofojozer cgs igstls aofefiolrgs esgioedgs ecgs prgduitgs dl irïdotg. Lf ufe ligfgjêe kcgbec, dgfdl sl rlecozef trefseiiogflslftrl peêsls, lftlfdljgs qul ls båsoig qul ce ofagrjeioùf efecozede perte dl cesjosjes prljoses pere dl lstl jgdg pgdlr igjpererce. ^ere ce grkefozeiogflsplrjotl uf jlhgr eiilsg ec irïdotg.
^rgvlldgrls.
Ce ofagrjeioùf pere lstgs usuerogs eyude e klflrer igfaoefze y trefseiiogfls igf
cgs icolftls.
Icolftls
^lrjotl igfgilr dl projlre jefg ce pgsobocoded dl qul ce grkefozeioùf garlzie cgsslrvoiogs g prgduitgs lf cgs pcezgs lstebcliodgs. Teftg lf lc igrtg pcezg igjg e cerkgpcezg.
Ljpcledgs
^lrjotl igfgilr ces eitovodedls dl ce ljprlse, dl ce igjpltlfioe y dl iuecquolrgrkefozeioùf. Trebeher igf doime ofagrjeioùf y jlhgrer equlccgs esplitgs lf lc trebehgdoerog.
Kgbolrfgs.
Igfgilr dl projlre jefg, ce jerime dl grkefozeiogfls ye slef feiogfecls gljprlses agråfles qul quolref ofvlrtor lf lc peês. Lstebclilr cgs ojpulstgs y jldodesclkoscetoves gpgrtufes.
^øbcoig lf klflrec.
Dlsdl cgs lstudoeftls ufovlrsoterogs qul tlfkef qul efecozer ofagrjeioùf dl cesljprlses, pesefdg pgr ce prlfse, lxostlf juctotud dl usuerogs qul fg cgs pgdrêejgsietecgker dedg cg lxtlfsg qul slrêe.
5.2. H\YTOAOIEIOÙF DL CE RLCLQEFIOE DLC TLJE LCLKODG.
Igjg mljgs igjlftedg eftlrogrjlftl ce tgje dl dliosogfls dl cgs eklftlsligfùjoigs sl bese lf bulfe jldode lf ce ofagrjeioùf aofefiolre qul ljotlf cesdostoftes grkefozeiogfls qul eitøef lf lc jlriedg. Yojpcljlftl ce jekfotud dleklftls qul use lste ofagrjeioùf besterêe pere hustoaoier lstl trebehg, plrg joofquoltud lf lstl trebehg ls jeygr.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-;-
Dlsdl juy hgvlf soljprl ml tlfodg ofquoltud pgr ce tgje dl dliosogfls aofefiolres.Mgy lf dêe tlfkg ufe vosoùf kcgbec dl cgs jlriedgs y gbslrvg iùjg cgs eklftlsligfùjoigs tolfdlf e ufe kcgbecozeioùf y sl ebefdgfe lc volhg igfilptg dlcprgtliiogfosjg ligfùjoig qul aul ce befdlre dl juimg kgbolrfgs.
^gr gtrg cedg, y kreioes e jos lstudogs lf igftebocoded aofefiolre, dlsiubrê ce
ojpgrtefioe dl ce ofagrjeioùf sgbrl cgs lstedgs aofefiolrgs dl ces ljprlses, y igjgsu prlslfteioùf y ljosoùf prgduil uf ojpeitg lf ces dliosogfls dl cgs eklftlsligfùjoigs.
^gr øctojg, pgr jldog ce dgilfioe lf clfkue ofkclse lf lc kredg dl aofefzes yigftebocoded lftlfdê qul juimgs dl cgs tïrjofgs qul sl prlslftef treduiodgs eclspeõgc fg sl ehustef dlc tgdg e su treduiioùf lf ce clfkue grokofec.
Igf lstgs erkujlftgs jl prgpusl igjg gbhltovg ebgrder uf tlje qul pudolreigjpekofer jo oftlrïs pgr ce igftebocoded aofefiolre y rlceiogfercg igf lc dlpertejlftg
dl aocgcgkêe ofkclse. ^gr jo lxplrolfioe dureftl lc Kredg dl Aofefzes y Igftebocodedcclkul e ce igficusoùf qul uf trebehg sgbrl ce lxtreiioùf y efåcosos dl tïrjofgs dl cefgrjetove oftlrfeiogfec dl ofagrjeioùf aofefiolre pgdrêe slr dl kref oftlrïs, teftg perelc jufdg prgalsogfec igjg pere lc jufdg eiedïjoig.
5.9. H\YTOAOIEIOÙF DLC TAK IGF KREDG LF AOFEFXEY _ IGFTEBOCODED.
Ce hustoaoieioùf dl lstl trebehg sl erkujlfte igf ce tgje dl dliosogfls dl cgs eklftlsligfùjoigs. Ce ligfgjêe y igfirltejlftl ces aofefzes sl besef lf ce tgje dldliosogfls dl usuerogs ofdovoduecls qul tolflf su ojpeitg lf esplitgsjoirgligfùjoigs y jeirgligfùjoigs.
Dlsdl gtre plrsplitove pertojgs dl ce besl dl qul ce ligfgjêe sl me igfvlrtodg lfuf jlriedg kcgbec. Lf lstl jlriedg ljprlses dl doalrlftls prgildlfioesklgkråaoies ljotlf y rlioblf ofagrjeioùf aofefiolre qul efecozef y lvecøef pere sutgje dl dliosogfls. Lc gbhltovg dl ces fgrjes oftlrfeiogfecls dl ofagrjeioùfaofefiolre ls erjgfozer ce igfaliioùf y prlslfteioùf dl ofagrjeioùf aofefiolre qul slljotlf pere lvoter vecgreiogfls lrrùfles y rlduior lc toljpg lf efecozer y lvecuer ceofagrjeioùf.
Lxostlf ufe kref ieftoded dl esokfetures qul kuerdef rlceioùf igf lstl trebehg,dlsdl ce joirgligfgjêe y jeirgligfgjêe qul lstudoef y eftoiopef ces dliosogflssgbrl topgs dl oftlrïs, dljefde, galrte, lti. Gtrg esplitg juy rlceiogfedg igf lstltrebehg ls ce igftebocoded y ligfgjêe aofefiolre, pocer ofdosiutobcl dlc kredg lf aofefzesy igftebocoded. Ces fgrjes oftlrfeiogfls dl igftebocoded sgf tretedes lf esokfeturesjuy dovlrses dl lstl dlpertejlftg plrg igfirltejlftl igftebocoded aofefiolre,igfsgcodeioùf dl cgs lstedgs igftebcls y efåcosos dl cgs lstedgs aofefiolrgs O y OO.
^ere aofecozer, ce esokfeture dl ofkcïs pere ces aofefzes y igftebocoded, lf ce qullstl trebehg ls icevl dlbodg e qul ce fgrjetove ljefe dl uf grkefosjg oftlrfeiogfec
qul ljotl su ofagrjeioùf lf clfkue ofkclse.
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Okclsoes Clùf, Hlsøs
-=-
^gr tgdg lccg, lf jo gpofoùf lftrl trebehg tolfl ufe hustoaoieioùf edliuede igf cgspcefls dl lstudog dlc Kredg lf Aofefzes y Igftebocoded y kuerde rlceioùf igf cgsigfgiojolftgs edquorodgs lf ces doalrlftls esokfetures qul sl lxpgflf.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-?-
IE^ÊT\CG 2
MOYTGROE DL CEY OFTLRFETOGFEC AOFEFIOEC RL^GRT
YTEFDERDY - FGRJEY OFTLRFEIOGFECLY DL OFAGRJEIOÙF
AOFEFIOLRE.
2.5. MOYTGROE DL CEY OARY -FOOA
Ce mostgroe sl rljgfte e ce dïiede dl cgs 1> dgfdl sl agrjef ces grkefozeiogflseftlrogrls e ce eituec OEYB (Oftlrfetogfec Eiiguftofk Ytefderds Bgerd ).
Lf 5?11 sl agrjg ce grkefozeioùf oftlrfeiogfec dl prgalsogfecls dl ce igftebocoded,OEYK, Oftlrfeiogtec Eiiguftofk Ytudols krgup, qul aul agrjedg pgr trls ofstotutgs0 Lc dl
Igftebcls dl Kecls, Lc dl igftebcls pøbcoigs ilrtoaoiedgs dl Lstedgs \fodgs y lc dlIgftebcls Ilrtoaoiedgs dl Iefedå. Lste grkefozeioùf sl irlù igf lc prgpùsotg dligjpertor igfgiojolftgs lf ce pråitoie dl ce igftebocoded, y lccg dlrovg meioe ufebøsqulde pgr ufoaoier cgs irotlrogs epcoiedgs lf ces trefseiiogfls cclvedes e iebg pgrces ljprlses dlc slitgr provedg.
Edljås dlc OEYK, lxostêef igfkrlsgs efuecls lf dovlrsgs peêsls. Lf lf lcIgfkrlsg Jufdoec dl Igftebcls dl Yydfly, Eustrecoe lf 5?;2, Mlfry Blfsgf, sgiogaufdedgr dl Iggplrs efd Cybrefd, prlslftù ufe prgpulste pere irler uf igjotï qullstudoesl ces fgrjes igftebcls dl epcoieioùf lf tgdg lc jufdg.
Lc 2? dl Hufog dl 5?;9, sl aufdù lc OEYI (Oftlrfetogfec Eiiguftofk Ytefderd
Igjjottll) qul lstebclioù gaoiofe lf Cgfdrls, \@. Lstl igjotï lstebe agrjedg pgr cgsofstotutgs dl igftebocoded dl ? peêsls0 Ecljefoe, Eustrecoe, Iefedå, Lstedgs \fodgs,Arefioe, Mgcefde, Hepùf, Jïhoig y Rlofg \fodgs. Lf 5?;9, sl ekrlkef Bïckoie, Ofdoe,Osrelc y Fulve Xlcefde. Lf 5?;< sl ufolrgf ^eêsls Behgs l Orcefde.
Lf 5?;<, sl irlù ce OAEI (Oftlrfetogfec Aldlretogf ga Eiigufts.) qul trebehgigfhuftejlftl igf ce OEYI. Dlsdl 5?=> ce OEYI (Oftlrfetogfec Eiiguftofk Ytefderd
Igjjottll) sl ufoù ec krupg dl trebehg, lc \fotld Fetogfs Oftlrkgvlrfjlftec [gr`ofk
Krgup gf Eiiguftofk efd Rlpgrtofk .
Ls lf 5?=2, iuefdg lc OEYI (Oftlrfetogfec Eiiguftofk Ytefderd Igjjottll)jgdoaoiù sus lstetutgs y pubcoiù uf rlkcejlftg igf lc gbhltovg dl slr jåsdljgiråtoig. Tgdgs cgs lsaulrzgs dlc OEYI soljprl aulrgf lfiejofedgs meioe ufefgrjecozeioùf dl ces fgrjes igftebcls e fovlc jufdoec. Lstg cclkù lf 5??5, igf ceaorje dl uf eiulrdg pere ce eilpteioùf dl ces OARY (Oftlrfetogfec Aofefioec Rlpgrt
Ytefderd - Fgrjes Oftlrfeiogfecls dl Ofagrjeioùf Aofefiolre) pgr pertl dlc AEYB(Aofefioec Eiiguftofk Ytefderd Bgerd ) qul ls lc lfierkedg dlc doslõg, eutgrozeioùf ydoausoùf dl cgs profiopogs igftebcls dl igftebocoded klflrecjlftl eilptedgs lfLstedgs \fodgs.
Ls tec ce ojpgrtefioe dl ces rlkces, odles y irotlrogs, qul lc OEYI tolfl qul dliodorlf 5??? meilr pøbcoies e cgs usuerogs tgde ce ofagrjeioùf dl ces rlufogfls y
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Okclsoes Clùf, Hlsøs
-5>-
rlsgcuiogfls tgjedes. Lf 2>>5, sl dliodl iejboer ce agrje dl igjotï e aufdeioùf pgrcg qul pese e dlfgjofersl, OEYB (Oftlrfetogfec Eiiguftofk Ytefderd Bgerd ) quledljås ls lc lfierkedg dl ce rlvosoùf y ilrtoaoieioùf dl ces OEY ( Oftlrfetogfec
Eiiguftofk Ytefderd ) g FOI (Fgrjes Oftlrfeiogfecls dl Igftebocoded).
Lc 1 dl Hufog dl 2>>2, lc Lurgplef Igufioc ga Jofostlrs (Igfslhg Lurgplg dl
Jofostrgs) eprgbù qul ces lftodedls igtozedes prlpereref su ofagrjeioùf aofefiolrebesåfdgsl lf ces OARY g FOOA e pertor dl 2>>< y qul quldù rlaclhedg e trevïs dl cefgrje RLK\CETOGF (LI) Fg 51>1/2>>2 GA TML L\RG^LEF ^ERCOEJLFT EFD GATML IG\FIOC ga 5? Hucy 2>>2 gf tml eppcoietogf ga oftlrfetogfec eiiguftofk stefderds(Gaaoioec Hgurfec ga tml Lurgplef Igjjufotols C249/5 dl 55 dl Ylptoljbrl dl 2>>2).
Lc OEYB, sl igjpgfl lf ce eituecoded dl 51 joljbrgs prgvlfolftls dl dovlrsesprgildlfioes klgkråaoies y tgdgs lccgs dl rligfgiodg prlstokog eiedïjoig yprgalsogfec. Ce lstruiture sl dovodl lf iuetrg pocerls båsoigs8
Aufdetogf Trustlls (Aufdeioùf). OAROIs (Igfslhg dl Fgrjes Oftlrfeiogfecls dl Igftebocoded-IFOI) OARY Oftlrprltet ogfs Igjj ottll (Igjotï dl Oftlrprlteiogfls dl ces FOOA-
IFOOAA)
OARY Ed vosgry Iguf io c ( Igjotï Eslsgr dl ces Fgrjes-IFEI)
Ces aokures 2.5 y 2.2 julstref lc prgilsg dl trebehg, ce irleioùf dl cesgrkefozeiogfls y su lvgcuioùf.
Aokure 2.5. Lvgcuioùf dl cg grkefosjgs irledgrls dl ces OARY y FOOA 5?11-5??5.
Aulftl8 Lcebgreioùf prgpoe e pertor dl ofagrjeioùf dlc Ofstotutg dl Eslsgrêe lf AofefzesOftlrfeiogfecls (OELAO) igf ofagrjeioùf dlc (IFOI).
5?11. Irleiogfdlc OEYK
(Oftlrfetogfec Eiiguftofk
Ytudols Krgup)
5?;9.Aufdeiogf dlc
OEYI(Oftlrfetogfec Eiiguftofk
YtefderdIgjjottll)
5?=>. TrebehgIgfhuftg GF\ l
OEYI(Oftlrfetogfec Eiiguftofk
YtefderdIgjjottll).
5?=2. Fulvgrlkcejlftg lf
lc OEYI(Oftlrfetogfec Eiiguftofk
YtefderdIgjjottll)
5??5.Eilpteiogf dlces OARY pgr lc
AEYB (Aofefioec Eiiguftofk
Ytefderd Bgerd )dl Lstedgs
\fodgs.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-55-
Aokure 2.2. Lvgcuioùf dl cg grkefosjgs irledgrls dl ces OARY y FOOA 5??5-2>52.Aulftl8 Lcebgreioùf prgpoe e pertor dl ofagrjeioùf dlc Ofstotutg dl Eslsgrêe lf Aofefzes
Oftlrfeiogfecls (OELAO) igf ofagrjeioùf dlc (IFOI).
^ere dlsteier ces lxplitetoves autures, igjlfter qul sl trebehe lf qul Lstedgs\fodgs edgptl ce OARY-Fooa, fg sgcg lf sus ljprlses igtozedes, sofg lf tgdes cesljprlses. Lstl ls slkøf lc prlsodlftl dlc OEYB lc gbhltovg profiopec dl su jefdetg yvotec pere ce erjgfozeioùf jufdoec y su epcoieioùf lf tgdg lc jufdg.
2>>5.Jgdoaoieiogf dl
Igjotl e Igfslhg.Irleiogf dl ce
Aufdeiogf.
2>>2. Eilpteioùfy gbcokeioùf dl ces
ljprlsesigtozedes
lurgples quligtozef lf bgcse e
su epcoieiogf epertor dl 2>><.
2>55. LstruitureEituec8 AufdetogfTrustlls, OAROIs,
OARYOftlrprltetogf
Igjjottll y OARY
Edvosgry Igufioc.
2>52.Igjpgsoiogfklgkreaoie8 <
Esoe/Gilefoe0 ;Lurgpe0 < LL.\\0 5
Earoie y 5Yudejlroie.
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Okclsoes Clùf, Hlsøs
-52-
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-59-
IE^ÊT\CG 9
OFTLRFEIOGFEC AOFEFIOEC RL^GRT YTEFDERDY -FGRJEY OFTLRFEIOGFECLY DL OFAGRJEIOGF AOFEFIOLRE.
9.5. CEY FOOA8 LCLJLFTGY U\L CEY IGJ^GFLF.
Lf 2>52 lståf lf vokgr 2= OEY (Oftlrfetogfec Eiiguftofk Ytefderd - fgrjesoftlrfeiogfecls dl igftebocoded)0 59 OARY (Oftlrfetogfec Aofefioec Rlpgrtofk Ytefderd -Fgrjes Oftlrfeiogfecls dl Ofagrjeioùf Aofefiolre)0 24 Oftlrprltetogf sgbrl ces OEY y =Oftlrprltetogfs (YOI) sgbrl ces OARY dl eiulrdg e Jorze, Mgct y Grrlc (2>>1)Oftlrfetogfec Aofefioec Rlpgrtofk Ytefderds wgr`bgg` efd kuodl, Flw Hlrsly, Lstedgs\fodgs.
Ces Fgrjes Oftlrfeiogfecls dl Ofagrjeioùf Aofefiolre (OARY g FOOA), sl igjpgflf dl4 lcljlftgs båsoigs.
Lf iede fgrje lf su pubcoieioùf sl dlteccef cgs sokuolftls esplitgs8
Gbhlit ovls (Gbhltovgs dl ljosoùf). Lf lc sl dlteccef lc prgpùsotg dl utocoded dliede fgrje y lf pertoiucer lc lalitg dl su epcoieioùf lf ce ofagrjeioùfaofefiolre.
Yigpl (^ertodes e ces qul sl epcoie) Julstre ces pertodes qul sl vlråfealitedes pgr ce epcoieioùf dl lste fgrje.
Rligkfot ogf (Rlkces dl vecgreioùf) Agrjes eprgpoedes pere jgstrer lc vecgrqul quldere lxprlsedg lf ce ofagrjeioùf aofefiolre.
Dosicgsurls (^ubcoieioùf lf lstedgs aofefiolrgs). Ofdoie cgs detgs jêfojgs dlcgs qul sl mef dl ofagrjer lxpcêiotejlftl e cgs usuerogs dl cgs lstedgsaofefiolrgs
Epplfdox (Eflxgs). Gpiogfecjlftl iede fgrje puldl oficuor dovlrsgs eflxgs lfcgs qul sl lsplioaoie uf kcgserog dl tïrjofgs, epcoieioùf dl iesgs pråitoigs gofagrjeioùf jes prliose y igfirlte sgbrl eckufe fgrje.
9.2. AEYLY DLC OEYB ^ERE CE ^\BCOIEIOÙF DL \FE FGRJE.
Meste su pubcoieioùf dl ce fgrje, lste pese pgr 1 aesls doalrlfioedes. Lf lstl puftgmljgs rlecozedg ufe dlsiropioùf dl ces aesls meste ce pubcoieioùf dl eiulrdg eofagrjeioùf gbtlfode dlc OARY Agufdetogf (2>5<) –Mgw wl dlvlcgp OARYs‚mttp8//www.oars.grk/Mgw-wl-dlvlcgp-stefderds/^ekls/Mgw-wl-dlvlcgp-stefderds.espx
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Okclsoes Clùf, Hlsøs
-54-
Lstes aesls dl sl dlteccef lf ce aokure 5.5. qul sl julstre e igftofueioùf8
Aokure 9.5. Aesls dlc OEYB pere ce pubcoieioùf dl ufe fgrje.Aulftl8 Lcebgreioùf prgpoe e pertor dl ofagrjeioùf dl ce pekofe [lb gaoioec dlc OEYB.
9.2.5. Lstebcliojolftg dl ce eklfde dl dosiusoùf.
Lf lste aesl sl lstudoef y lvecøef cgs jïrotgs dl uf lcljlftg qul pgdrêe slr
pgtlfioec g rlclveftl pere cgs dovlrsgs usuerogs dl ce ofagrjeioùf aofefiolre. Yligfsodlref ces pltoiogfls dl doalrlftls ùrkefgs ljosgrls igjg sgf0 cgs iulrpgsigclkoedgs, cgs lxplrtgs lf jetlroes igftebcls, grkefosjgs clkoscetovgs…lti. Dl lste terle sl lfierke lc Igfslhg dl Fgrjes Oftlrfeiogfecls dl Igftebocoded (IFOI),slcliiogfefdg cgs tùpoigs jes arliulftls y cgs prlslftedgs igf jeygr arliulfioe.
9.2.2. ^cefoaoieioùf dl prgylitgs.
Ls tejboïf lc ùrkefg dlc (IFOI) quolf dltlrjofe so cgs tùpoigs prlslftedgs lf ce aesldl ce eklfde dl dosiusoùf slråf lvecuedgs dl jeflre ofdovoduec g slrå flilserog
irler uf krupg dl trebehg agrjedg pgr lxplrtgs tïifoigs lf lc årle y dl ofvlstokeioùfdlc prgpog igfslhg.
9.2.9. Dlserrgccg y pubcoieioùf dl uf dgiujlftg dl dosiusoùf.
Fg ls uf rlquosotg gbcoketgrog ce ljosoùf dl uf dgiujlftg agrjec pere cclver e iebgufe dosiusoùf sgbrl uf tùpoigs, so bolf lc IFOI eigstujbre e meilrcg dl jgdg rlkucerigf lc prgpùsotg dl der e igfgilr lc tlje, y esê lster ebolrtg e qul dostoftgs usuerogspuldef lfvoercl igjlfterogs y gpofogfls dlc pubcoig y cgs dostoftgs usuerog dlofagrjeioùf aofefiolre.
Lc igftlfodg dl lstl dgiujlftg dl dosiusoùf sl efecoze lf slsogfls igf lxplrtgsclkoscedgrls lf jetlroe igftebcl. ^gstlrogrjlftl sl eprulbe y de cuker e cepubcoieioùf dlc igftlfodg ec kref pøbcoig igf gbhltg dl qul pertoiopl lf su lstudog.
5¸Lstebcliojolftgdl ce eklfde dl
dosiusoùf.
2¸ ^cefoaoieioùfdl prgylitgs.
9¸ Dlserrgccg yepcoieioùf dl ufdgiujlftg dl
dosiusoùf.
4¸ Dlserrgccg ypubcoieioùf dl ufprgylitg y fgrje.
<¸ Dlserrgccg ypubcoieioùf dl
ufe fulve fgrje.
1¸ Dlspuïs dl cepubcoieioùf dl
ufe fulve fgrje.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-5<-
9.2.4. Dlserrgccg y pubcoieioùf dl uf prgylitg dl fgrje.
\fe vlz lc IFOI rligkl tgde ce ofagrjeioùf dl cgs dostoftgs usuerogs, efecoze cesrligjlfdeiogfls y igf lccg lcebgre lc eftlprgylitg dl fgrje. Tejboïf ofvote e
igjlfter doime prgylitg dl fgrje esê igjg e rlecozer lfjolfdes e gtres FOOA igjgigfsliulfioe dl cgs lalitgs dl lste fulve fgrje.
^gr fgrje klflrec lstl prgilsg sulcl terder ufgs 52> dêes, y aofecoze iuefdg cgsigjlfterogs lfvoedgs ec IFOI sgf pubcoiedgs gaoioecjlftl lf su [lb dlftrg dl ufesliioùf dlfgjofede –gbslrvedgr dl fgtes‚.
9.2.<. Dlserrgccg y pubcoieioùf dl ufe fulve fgrje.
Lf lstl puftg sgcg sl rlecoze ufe vgteioùf ec eftlprgylitg aofec pgr pertl dl cgsjoljbrgs dlc IFOI. Yo sl eprulbe aofecjlftl sl rlecoze su ljosoùf agrjec y pgstlrogrdoausoùf.
9.2.1. Dlspuïs dl ce pubcoieioùf dl ufe fulve fgrje.
Yl rlecozef dl jeflre plroùdoie dovlrses rlufogfls igf gbhltg dl eyuder e lftlfdlrce epcoieioùf dl lste fulve fgrje, edljås dl ce rlsgcuioùf dl prgbcljes qul fgrjepulde susioter y qul fg meyef sodg rlsulctgs g dltlitedgs y sl efecoze cgs igstls dlojpcljlfteioùf y cgs iejbogs rlkucetgrogs qul me susiotedg.
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Okclsoes Clùf, Hlsøs
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-5;-
IE^ÊT\CG 4
LYT\DOG IGJ^ERETOQG DL \FODEDLY TLRJOFGCÙKOIEYOFKCÏY-LY^EÕGC.
4.5. LYT\DOG IGJ^ERETOQG DL \FODEDLY TLRJOFGCÙKOIEY OFKCÏY-LY^EÕGC.
Lf lc lstudog igjperetovg dl ces ufodedls tlrjofgcùkoies sl rlkostref cgs tïrjofgsjås rlclveftls, usedgs y epcoiedgs pgr cgs dovlrsgs usuerogs dl ces fgrjesoftlrfeiogfecls dl ofagrjeioùf aofefiolre. Igf su igfaliioùf sl me prltlfdodg qul sleufe mlrrejolfte øtoc, qul plrjote igjperer lxtreitgs dl ce fgrje grokofec y sutreduiioùf e ce clfkue lspeõgce. Igf ce eyude dl lstl efåcosos pgdljgs lstebclilr cesigficusogfls plrtoflftls sgbrl so lxostl eckufe dosirlpefioe lf ce treduiioùf dl eckøftïrjofg.
Ce treduiioùf dl cgs tïrjofgs sl me rlecozedg e pertor dlc grokofec lf clfkue ofkclseOftlrfetogfec Aofefioec Rlpgrtofk Ytefders (OARY) dlc OEYB (2>52) y cgs igjpererljgsigf ces treduiiogfls lf ces clfkues gaoioecls.
Fulstrg lstudog slrå rlecozedg jldoeftl lc usg dl igrpus bocofkól lf ces quljgstrerljgs lc tïrjofg gbhltg dlc lstudog qul eigjpeõerljgs dl su dlaofoioùf lfejbgs odogjes y qul lståf oficuodgs lf ces fgrjes oftlrfeiogfecls dl ofagrjeioùfaofefiolre (OARY-FOOA). Tres lste igjperetove lstebclilrljgs ces dlaofoiogfls dldoiiogferogs ligfùjoigs dl prlstokog y rlecozerljgs igjlfterogs sgbrl cg eilrtedg dllstes treduiioùf dl eiulrdg ec clfkuehl aofefiolrg lspeõgc.
4.5.5. Aeor Qecul /Qecgr Rezgfebcl.
E igftofueioùf efecozerljgs lc tïrjofg Aeor Qecul, lc iuec ls lslfioec lf lc lstudog dlce igftebocoded aofefiolre y qul susiote juimg oftlrïs pere tgdgs cgs usuerogs dl ceofagrjeioùf aofefiolre.
Ce lxtreiioùf dl lstl tïrjofg me sodg rlecozede dl ces OARY 5.E, 9.E, 4.E, <.E y ?.E,plrg ls dl tec ojpgrtefioe qul e lstl tïrjofg cl igrrlspgfdl ufe OARY igjpclte lf
igfirltg ce OARY 59 Aeor Qecul Jlesurljlft.
Lf ce sokuolftl tebce 4.5. efecozejgs ces dlaofoiogfls dl lstl tïrjofg qul sllfiulftref lf ce fgrje oftlrfeiogfec dl ofagrjeioùf aofefiolre8
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Okclsoes Clùf, Hlsøs
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Aeor Qecul /Qecgr rezgfebcl.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Os tml proil tmet wgucd bl rlilovl tg slcc ef
esslt gr peod tg trefsalr e coebocoty of e grdlrcy
trefseitogf of tml profiopec (gr jgst edveftekls)
jer`lt et tml jlesurljlft detl ufdlr iurrlft
jer`lt igfdotogfs rlkerdclss ga wmltmlr tmet
proil os dorlitcy gbslrvebcl gr lstojetofk usofk
efgtmlr vecuetogf tlimfoqul
Qecgr rezgfebcl ls lc prliog qul sl rlioborêe
pgr vlfdlr uf eitovg g qul sl pekerêe pgr
trefsalror uf pesovg lf ufe trefseiioùf grdlfede
lftrl pertoiopeftls dl jlriedg lf ce alime dl ce
jldoioùf.
Tebce 4.5 Igjperetove dl ces dlaofoiogfls dlc tïrjofg Aeor Qecul /vecgr Rezgfebcl. Aulftl8
Lcebgreioùf prgpoe e pertor dl OARY 59 (E4;<)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofgAeor Qecul /Qecgr Rezgfebcl.
Lf lc Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54) sl dlaofl –Aeor Qecul‚ igjg –e wey ga
ieciucetofk mgw juim tml esslts ga e busoflss erl wgrtm besld gf mgw juim wgucd bl
peod agr tmlj oa tmly wlrl sgcd‚ qul sl treduil igjg ce jeflre g lc jgdg dl ieciucer
lc vecgr dl uf eitovg y cg qul slroe pekedg pgr lc so aulsl trefsalrodg. Lf lc Doiiogferogdl tïrjofgs ligfùjoigs y aofefiolrgs dl Ce Ieoxe (2>>=) lc vecgr rezgfebcl ls–Ojpgrtl pgr lc iuec uf eitovg puldl slr oftlriejboedg, g uf pesovg iefilcedg, lftrlpertls oftlrlsedes y dlbodejlftl ofagrjedes qul rlecoilf ufe trefseiioùf lfigfdoiogfls dl ofdlplfdlfioe jutue.
Igjg gbslrvejgs lf ces treduiiogfls lf lc doiiogferog ligfùjoig ofkcïs, dlaofl lcaeor vecul igjg lc jgdg dl ieciucer jolftres qul lf lc doiiogferog ligfùjoig lspeõgcmebce dorlitejlftl dlc ojpgrtl. Lxostl gtre doalrlfioe pulstg qul lf lc clfkuehl ofkcïsrligfgil sgcg cgs –eitovgs‚, jolftres qul lc lspeõgc igjlfte tejboïf ce –iefi lceioùfdl pesovgs‚.
Ce doalrlfioe qul igfsodlrg jes rlclveftl ls ce treduiioùf cotlrec dlc tïrjofg –Aeor ‚lf ofkcls e –rezgfebcl‚ lf lspeõgc y qul igjg jl igjlftg lc Dgitgr Jefulc Keriêe Eyusg-Igrveso, Ietldråtoig dl Igftebocoded y Ligfgjêe Aofefiolre dl ce \fovlrsodeddl Ylvocce fg sl ehuste cotlrecjlftl e ce treduiioùf. Igf lstl igjlfterog, sl igfsuctù
gtrg doiiogferog dl prlstokog, Igccofs (2>54)8 Lfkcosm Igccofs Doitogfery Gfcofl, Cgfdrls,Rlofg \fodg, y ce treduiioùf dlc tïrjofg –Aeor ‚ so rligfgil lc sokfoaoiedg lf sueilpioùf sgbrl prliog igjg –hustg, rezgfebcl‚ lf lc usg igjg edhltovg. Yof ljberkgso dliojgs meilr ce treduiioùf ofvlrse, ls dlior lc tïrjofg Rezgfebcl ec clfkuehlofkcïs lf lste josje pubcoieioùf, lfigftrejgs qul ce øfoie treduiioùf pgsobcl ls–rlesgfebcl‚.
Dl lste igficusoùf pgdljgs igjprgber qul quozås slrêe jås igmlrlftl user lctïrjofg pere su treduiioùf lc edhltovg hustg, qul dl eiulrdg ec doiiogferog Igccofs(2>54)8 Lfkcosm Igccofs Doitogfery Gfcofl, Cgfdrls, Rlofg \fodg, sl treduil ec clfkuehlofkcïs igjg –aeor ‚. Dl jgdg qul ce treduiioùf igrrlite y cotlrec dl Aeor Qecul slroeQecgr Hustg. Lf ce clfkue ofkclse ye lxostl lc tïrjofg rlesgfebcl qul sl treduil igjg–rezgfebcl‚ y qul pgdrêef meblr utocozedg lf cuker dl –aeor ‚.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-5?-
Ce lxprlsoùf hustg slkøf ce Rlec Eiedljoe Lspeõgce (2>54) sokfoaoie –Lxeitg, qulfg tolfl lf føjlrg, plsg g jldode fo jås fo jlfgs qul cg qul dlbl tlflr.‚ Jolftresqul lc sokfoaoiedg dlc tïrjofg rezgfebcl ls – Errlkcedg, hustg, igfagrjl e rezùf.
Lc tïrjofg vecgr rezgfebcl pgr teftg fg ls ufe treduiioùf lxeite dl Aeor Qecul (qul
slrêe vecgr hustg), sof ljberkg lstg fg ealite ec sokfoaoieftl dl ces fgrjesoftlrfeiogfecls dl ofagrjeioùf aofefiolre. ^ere igjpclter lste eaorjeioùf, lc tïrjofgvecgr rezgfebcl ls usedg y rligfgiodg lf lc clfkuehl aofefiolrg lspeõgc.
4.5.2. Busoflss Igjbofetogfs /Igjbofeioùf Dl Flkgiogs.
Lc tïrjofg busoflss igjbofetogfs g igjbofeioùf dl flkgiogs iede dêe tolfl jåsrlclvefioe. Ls uf jlriedg kcgbec iede vlz sgf jes ces ljprlses qul sgf igftrgcedesdorlite g ofdorlitejlftl pgr gtres ljprlse y lste fgrje rligkl cgs irotlrogs peredltlrjofer ce ofagrjeioùf aofefiolre dl ces ljprlses lf sotueiogfls dl ausogfls,
edquosoiogfls y ljprlses dl krupg.
Lf ce sokuolftl tebce 4.2. lstebclilrljgs ces dlaofoiogfls qul pere lstl tïrjofgeperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce lf ces fgrjes oftlrfeiogfeclsdl ofagrjeioùf aofefiolre8
Busoflss Igjbofetogfs/Igjbofeioùf dl flkgiogs.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
E trefseitogf gr gtmlr lvlft of wmoim efeiquorlr gbteofs e igftrgc ga gfl gr jgrl
busoflssls. Trefseitogfs sgjltojls rlalrrld
tg es –trul jlrklrs‚ gr –jlrklrs ga lquecs‚ erl
ecsg busoflss igjbofetogfs es tml tlrj os
usld of tmos OARY.
\fe trefseiioùf u gtrg suilsg lf lc qulufe edquorlftl gbtolflf lc igftrgc dl ufg g
jås flkgiogs. Ces trefseiiogfls sl
dlfgjofef eckufes vlils –vlrdedlres
ausogfls‚ g –ausogfls lftrl okuecls‚ tejboïf
sgf igjbofeiogfls dl flkgiogs lf lc slftodg
lf qul sl utocoze lc tïrjofg lf lste FOOA.
Tebce 4.2. Igjperetove dl ces dlaofoiogfls dlc tïrjofg Busoflss Igjbofet ogfs gIgjbofeioùf dl flkgiogs.
Aulftl8 Lcebgreioùf prgpoe e pertor dl OARY 9 (E5<2)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofg Busoflss Igjbofetogfs gIgjbofeioùf dl flkgiogs.
Dl eiulrdg ec doiiogferog, Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54) ce dlaofoioùfdlc tïrjofg –Busoflss Igjbofetogf‚ ls –ef errefkljlft by wmoim twg igjpefols hgof
tgkltmlr ‚ cg iuec sl treduil cotlrecjlftl igjg uf eiulrdg pgr lc iuec dgs ljprlses sligfvolrtlf lf ufe. Lc Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl Ce Ieoxe(2>>=) dlaofl ce –igjbofeioùf dl flkgiogs‚ igjg ce –\foùf dl lftodedls g flkgiogs
slperedgs lf ufe øfoie lftoded e lalitgs dl ofagrjeioùf aofefiolre. –
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Okclsoes Clùf, Hlsøs
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Igjg pgdljgs gbslrver ejbgs doiiogferogs aofefiolrgs rligfgilf lc josjgsokfoaoiedg pere cgs tïrjofgs efkcgsehùf y lspeõgc. Cgs dgs igofiodlf lf qul ls ceufoùf dl ec jlfgs dgs ljprlses pere igfvlrtorsl g lster behg lc igftrgc dl ufeigfhufte.
^gr lccg lf jo gpofoùf, lc tïrjofg igjbofeioùf dl flkgiog fg prlslfte fofkufe
ejbokólded g de cuker e ce eperoioùf dl prgbcljes pgr pertl dl cgs eklftlsligfùjoigs dlbodg e su treduiioùf, ls uf tïrjofg juy icerg y igf ufe treduiioùfcotlrec lf ejbgs odogjes.
4.5.9. Kggdw occ/ ̂ cusvecêe.
Kggdwocc g agfdg dl jefogbre ls uf tïrjofg qul susiote kref oftlrïs pgr pertl dl cgsofvlrsgrls y ls pgr lccg qul ls dl kref oftlrïs pere lstl trebehg. Lstl tïrjofg ls ufeitovg oftefkobcl qul tolflf ces ljprlses dlbodg ec sgbrlprliog pekedg pgr ceedquosoioùf dl pertoiopeiogfls g ce tgtecoded dl gtres grkefozeiogfls.
Lf ce sokuolftl tebce 4.9. sl julstref ces dlaofoiogfls qul pere lstl tïrjofgeperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce8
Kggdwo c c /^cusvecêe.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Ef esslt rlprlslftofk tml auturl ligfgjoi
blflaots erosofk argj gtmlr esslt eiquorld Of e
busoflss igjbofetogf tmet erl fgt ofdovodueccy
odlftoaold efd slperetlcy rligkfozld.
\f eitovg qul rlprlslfte cgs blflaoiogsligfùjoigs auturgs qul surklf dl gtrgseitovgs edquorodgs lf ufe igjbofeioùf dlflkgiogs qul fg lståf odlftoaoiedgsofdovoduecjlftl fo rligfgiodgs dl agrjeslperede.
Tebce 4.9. Igjperetove dl ces dlaofoiogfls dlc tïrjofg Kggdwo c c /^cusvecêe. Aulftl8 Lcebgreioùf prgpoe e pertor dl OARY 9 (E5<2)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofg Kggdwo c c /^cusvecêe.
Dl eiulrdg ec Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54)0 lc tïrjofg Kggdwocc sl
dlaofl igjg8 – tml doaalrlfil bltwllf tml vecul ga e igjpefy's esslts efd wmet prgaot
ot os lxplitld tg je`l of tml auturl , wmoim os oficudld of tml proil peod wmlf ot os
bgukmt gr sgcd ‚ , lste dlaofoioùf dl pcusvecêe lf lc Doiiogferog dl tïrjofgs ligfùjoigsy aofefiolrgs dl Ce Ieoxe (2>>=) ls –Eujlftg dlc vecgr rlec dl uf eitovg pgr ieuses
lxtrêfslies ec josjg‚, igjg pgdljgs gbslrver ejbes dlaofoiogfls fg sokfoaoief cgjosjg y lstg ls dlbodg e qul lf lc clfkuehl aofefiolrg lspeõgc ce treduiioùf eilrtedepere lc tïrjofg Kggdwocc ls Agfdg dl igjlriog qul slkøf lc ^cef Klflrec dlIgftebocoded (2>>;) –Ygcg pgdrå ̅ aokurer lf lc eitovg, iuefdg su vecgr sl pgfke dljefoaolstg lf vortud dl ufe edquosoioùf gflrgse, lf lc igftlxtg dl ufe igjbofeioùf dlflkgiogs‚.
Lf jo gpofoùf, ce slcliioùf dlc tïrjofg dl pcusvecêe igjg treduiioùf fg lseilrtede, y de cuker e ce pgsobcl eperoioùf dl lrrgrls lf ces dliosogfls dl cgs eklftls
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-25-
ligfùjoigs. Lc tïrjofg igrrlitg lf clfkuehl aofefiolrg lspeõgc slroe agfdg dligjlriog tec y igjg rligfgil lc ^cef Klflrec dl Igftebocoded.
Lf lspeõgc lc tïrjofg pcusvecêe sl dltlrjofe igjg ufe kefefioe lxtrêfslie qul lsjetlroecozede, sof ljberkg lf lste FOOA cg qul trete dl odlftoaoier ls ce flilsoded dldgter lsl lxilsg pekedg pgr lc vecgr rlec dl ce ljprlse lf cgs cobrgs igjg uf eitovg
dl ce ljprlse lf lc auturg, qul surkl pgr lc lxilsg dl pekg pgr pertl dlc igjpredgr.Dlbljgs edvlrtor qul lf fofkøf iesg slroe ufe pcusvecêe pere lc igjpredgr, sofg perelc vlfdldgr. Ml igfsodlredg pgr teftg qul lf lc kcgserog dl tïrjofgs qul sllfiulftre lf lc trebehg lc usg dlc tïrjofg agfdg dl igjlriog pere ce treduiioùf dlKggdwocc igf gbhltg dl ehustercg ec clfkuehl aofefiolrg lspeõgc y lvoter oftlrprlteiogflsdlseilrtedes g ofigrrlites.
4.5.4 Aofefioec Ros` /Rolskg Aofefiolrg.
Aofefioec ros` g rolskg aofefiolrg ls uf exogje båsoig qul lstå ufodg e ce ofvlrsoùf
aofefiolre y pgr lccg vofiucedg icerejlftl e ce tgje dl dliosogfls. Lftlfdlr lstltïrjofg fgs sorvl dl eyude pere igfgilr igjg ces grkefozeiogfls esujlf lsteofagrjeioùf aofefiolre lf lc dlserrgccg dl sus eitovodedls y dliosogfls dl ofvlrsoùf.
Lf ce sokuolftl tebce 4.4. sl dlteccef ces dlaofoiogfls qul pere lstl tïrjofgeperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce8
Aofefioec r os` /Rolskg aofefiolrg
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Tml ros` ga e pgssobcl auturl imefkl of gfl gr
jgrl ga e splioaold oftlrlst retl, aofefioec
ofstrujlft proil, igjjgdoty proil, agrlokf
lximefkl retl, ofdlx proil gr retls, irldot
retofk gr irldot ofdlx gr gtmlr veroebcl,
prgvodld of tml iesl ga e fgf-aofefioec
veroebcl tmet tml veroebcl os fgt splioaold tg e
perty tg tml igftreit.
Lc rolskg qul rlprlslfte uf pgsobcliejbog auturg lf ufe g jås dl ces sokuolftlsveroebcls8 uf tese dl oftlrïs lsplioaoiedg, lcprliog dl uf ofstrujlftg aofefiolrg, lc prliogdl ufe jetlroe proje igtozede, uf topg dliejbog, uf êfdoil dl prliogs g dl oftlrlsls,ufe icesoaoieioùf g uf êfdoil irldotoiog u gtreveroebcl. Yo sl trete dl ufe veroebcl fgaofefiolre, ls flilserog qul ce josje fg sle
lspliêaoie dl ufe dl ces pertls lf lc igftretg.
Tebce 4.4. Igjperetove dl ces dlaofoiogfls dlc tïrjofg Aofefioec r os` /rolskg aofefiolrg.Aulftl8 Lcebgreioùf prgpoe e pertor dl OARY 4 (E5?;)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofgAofefioec ros` /Rolskg aofefiolrg.
Dl eiulrdg ec doiiogferog ligfùjoig Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54)0 lctïrjofg Aofefioec Ros` sl dlaofl igjg – tml pgssobocoty tmet ef ofvlstjlft wocc cgsl
jgfly‚ lste treduiioùf igofiodl igf lc Doiiogferog dl tïrjofgs ligfùjoigs yaofefiolrgs dl Ce Ieoxe (2>>=) qul dlaofl lc rolskg aofefiolrg igjg –^rgbebocoded dl
suaror pïrdodes aofefiolres ec rlecozer ufe ofvlrsoùf pgr ces acuitueiogfls dl ces dovlrses
veroebcls, tecls igjg topgs dl oftlrïs, t opgs dl iejbog, lti.‚
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Igjg pgdljgs igjprgber ejbes treduiiogfls dlaoflf lc tïrjofg igjg cepgsobocoded dl suaror plrdodes, ls dlior aofefiolrejlftl mebcefdg sl lvecøe lc rolskgigjg ufe plrdode jgflteroe, so bolf lc doiiogferog dl Iejbrodkl rliote lxpcêiotejlftllc tïrjofg –jgfly‚ (doflrg) jolftres qul lc doiiogferog dl Ce Ieoxe utocoze lc tïrjofg–aofefiolres‚ qul dl eiulrdg e lstl doiiogferog sl dlaofl igjg –Tïrjofg qul iecoaoie e
equlcces gplreiogfls lf ces qul lxostl jgvojolftg dl iepotecls g ioriuceioùf doflreroe(gplreiogfls lf Bgcse, ioriuceioùf dl dovoses, lti.) y lf ces qul lxostl ufe rlftebocoded
y uf pcezg dl vlfiojolftg‚ y qul igjg pgdljgs gbslrver dlftrg dl lste dlaofoioùf, soeperlil lc tïrjofg jgvojolftgs dl iepotecls g ioriuceioùf doflreroe.
Dl eiulrdg e fulstrg trebehg sgbrl lc efåcosos dl ces fgrjes oftlrfeiogfecls dlofagrjeioùf aofefiolres y igfirltejlftl sgbrl lstl vgiebcg pgdljgs igjlfter qulejbes ces dlaofoiogfls sgf lquoveclftls.
4.5.<. Rlvlful /Ofkrlsg.
Ls uf tïrjofg pgr lxilclfioe juy ojpgrteftl pere tgdg topg dl usuerogs, e krgsg jgdgpgdljgs lftlfdlrcg igjg cgs ofkrlsgs qul tolfl ufe grkefozeioùf dl sus eitovodedls.Ls ufg dl cgs igfilptgs jås ojpgrteftls pere cgs usuerogs dl ofagrjeioùf aofefiolre,pulstg qul plrjotl igfgilr cgs ofkrlsgs arutg dl ce eitovoded dl ce ljprlse y quldltlrjofe lc aufiogfejolftg prlslftl y auturg dl ce josje. Ce lxtreiioùf dl lstltïrjofg me sodg rlecoze dl ce fgrje OEY 5=.;.
Lf ce sokuolftl tebce 4.<. Lstebclilrljgs ces dlaofoiogfls qul pere lstl tïrjofgeperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce dl ce fgrje oftlrfeiogfec
aofefiolre dl igftebocoded8
Rlvlful /Ofkrlsg.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Tml krgss ofacgw ga ligfgjoi blflaots
durofk tml plrogd erosofk of tml igursl ga
grdofery eitovotols ga ef lftoty wmlf tmgsl
ofacgws rlsuct of e ofirlesl of lquoty, gtmlr
tmef ofirlesls rlcetofk tg igftrobutogfs argjlquoty pertoiopefts.
Ls ce lftrede brute dl blflaoiogsligfùjoigs, dureftl lc plrogdg, surkodgs lflc iursg dl ces eitovodedls grdoferoes dl ufelftoded, soljprl qul tec lftrede dl cuker e ufeujlftg lf lc petrojgfog, qul fg lstïrlceiogfedg igf ces epgrteiogfls dl cgsprgpolterogs dl lsl petrojgfog.
Tebce 4.<. Igjperetove dl ces dlaofoiogfls dlc tïrjofg Rlvlful /Ofkrlsg.Aulftl8 Lcebgreioùf prgpoe e pertor dl OARY 9 (E5<2)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofg Rlvlful/ Ofkrlsg.
Lf doiiogferog dl Igccofs ce treduiioùf dl Rlvlful eperlil igf ce sokuolftl dlaofoioùf0
–tml krgss ofigjl argj e busoflss lftlrprosl, ofvlstjlft, prgplrty, lti ‚ qul sltreduil igjg lc ofkrlsg brutg dl uf flkgiog ljprlseroec, ufe ofvlrsoùf, ufeprgpolded lti. Lf lc Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl Ce Ieoxe
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
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(2>>=) eperlil lc tïrjofg dlaofodg igjg –Lftrede dl doflrg prgildlftl dl ceigjlrioecozeioùf dl cgs bolfls y slrvoiogs garliodgs pgr ce sgiolded, g dl jeflrelxtregrdoferoe dl gplreiogfls aofefiolres g dl gtrg topg‚. Gbslrvejgs qul lf ejbesdlaofoiogfls jefoaolstef qul ufe lftrede dl doflrg arutg dl ces gplreiogfls gofvlrsogfls dl uf flkgiog g uf suhltg ofdovoduec.
Lstl tïrjofg lf jo gpofoùf fg rlprlslfte fofkufe ejbokólded g pgsobcl jeceoftlrprlteioùf pgr pertl dl cgs usuerogs dl ofagrjeioùf aofefiolre, dedg qul lf ejbgsodogjes su dlaofoioùf ls lquoveclftl. Ylkøf lc doiiogferog Lfkcosm Igccofs (2>54) cetreduiioùf dl Rlvlful, ec iestlccefg ls –ofkrlsgs‚, jolftres qul ce treduiioùf ecofkcïs pgr lstl josjg tlxtg dlc tïrjofg Ofkrlsg sl treduil lf su eilpioùf ligfùjoieigjg –rlvlful g ofigjl‚.
4.5.1 Eiiguf t ofk ̂ g c oi ols /^gcêtoies Igftebcls.
Ls ce besl ofoioec pere ce prlpereioùf y prlpereioùf dl cgs lstedgs aofefiolrgs. Lste
pecebre dl rlalrlfioe me sodg lxtreêde dl ce OEY =.<.
Lf ce sokuolftl tebce 4.1. lstebclilrljgs ces dlaofoiogfls qul pere lstl tïrjofgeperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce8
Eiig uft ofk ̂ g c oi ols /^gcêtoies Igftebcls.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Tml splioaold profiopcls, besls,
igfvlftogfs, rucls efd preitoils eppcold byef lftoty of prlperofk efd prlslftofk aofefioec
stetljlfts.
Ygf cgs profiopogs, besls, eiulrdgs rlkces
y prgildojolftgs lspliêaoigs edgptedgs pgrce lftoded lf ce lcebgreioùf y prlslfteioùfdl sus lstedgs aofefiolrgs.
Tebce 4.1. Igjperetove dl ces dlaofoiogfls dlc tïrjofg eiiguft ofk pgc oi ols /pgcêtoiesigftebcls.
Aulftl8 Lcebgreioùf prgpoe e pertor dlc kcgssery ga tlrjs (E595<)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofgeiiguft ofk pgc oi ols /pgcêtoiesigftebcls.
Ylkøf lc Doiiogferog Ligfùjoig (2>54) dl ce [lb www.busoflssdoitogfery.igj lctïrjofg –eiigftofk pgcoiols‚ sl dlaofl igjg –^rofiopcls, rucls efd prgildurls slclitld,
efd igfsostlftcy agccgwld, by tml jefekljlft ga ef grkefozetogf (tml eiiguftofk
lftoty) of prlperofk efd rlpgrtofk tml aofefioec stetljlfts. Eiiguftofk pgcoiols dlec
splioaoieccy wotm jettlrs suim es igfsgcodetogf ga eiigufts, dlprlioetogf jltmgds,
kggdwocc, ofvlftgry proiofk, efd rlslerim efd dlvlcgpjlft igsts. Eiiguftofk pgcoiols
just bl dosicgsld of tml effuec aofefioec stetljlfts. – , ls dlior, –cgs profiopogs, rlkcesy prgildojolftgs slcliiogfedgs y slkuodgs pgr cgs edjofostredgrls dl ufegrkefozeioùf lf ce prlpereioùf y ljosoùf dl cgs lstedgs aofefiolrgs. Ces pgcêtoies
igftebcls tretef igf ufes jetlroes lsplioaoies igjg sgf ce igfsgcodeioùf dl iulftes,cgs jïtgdgs dl dlprlioeioùf, lc agfdg dl igjlriog, cgs prliog dl ofvlfterog y ce
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Okclsoes Clùf, Hlsøs
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bøsqulde y esokfeioùf dl cgs igstls. Ce pgcêtoies igftebcls mef dl slr jgstredes lfcgs lstedgs aofefiolrgs efuecls.‚.
^ere igjperercg lf lc Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl CeIeoxe (2>>=) sl dlaofl ce pgcêtoie igftebcl igjg –^rofiopogs lspliêaoigs, besls,eiulrdgs, rlkces y prgildojolftgs edgptedgs pgr ufe lftoded pere ce lcebgreioùf y
prlslfteioùf dl sus lstedgs aofefiolrgs.‚
Lf ejbes treduiiogfls gbslrvejgs qul oftlrprltef ces pgcêtoies igftebcls igjgces rlkces, prgildojolftgs pere ce lcebgreioùf y prlslfteioùf dl ces iulftes efuecls.
Lf cg qul e fulstrg lstudog sgbrl ce treduiioùf y ces pgsobcls doalrlfioes lofigfkrulfioes sgbrl ce dlaofoioùf dlc ofkcïs ec lspeõgc, lf lstl iesg fg lfigftrejgsfofkufe rezùf qul dl cuker e ufe aecte dl ofagrjeioùf g pgsobcl lrrgr dl cgs eklftlsligfùjoigs qul uslf lste FooA.
4.5.;. Igjplfset ogfs /Rljuflreioùf.
Lstl tïrjofg me sodg lxtreêdg dl ce OEY 24.?. y rlsucte dl votec ojpgrtefioe pulstgqul ufe dl ces pertodes qul jes oftlrlse lf ce ofagrjeioùf aofefiolre ls cerljuflreioùf dlc plrsgfec. Lsplioecjlftl pere usuerogs igjg cgs kgbolrfgs y cgsprgpogs ljpcledgs dl ces grkefozeiogfls.
Lf ce sokuolftl tebce 4.;. lstebcliljgs ces dlaofoiogfls qul pere lstl tïrjofgeperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce8
Igjplfset ogf /Rljuflreioùf.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Oficudls ecc ljpcgylls‟ blflaots oficudofk
ljpcgyll blflaots tg wmoim OARY 2 eppcols.
Ljpcgyll blflaot erl ecc ga igfsodlretogf peod,
peyebcl gr prgvodld by tml lftoty, gr gf blmeca
ga tml lftoty, of lximefkl agr slrvoils
rlfdlrld tg tml lftoty. Ot ecsg oficudls suim
igfsodlretogf peod gf blmeca ga e perlft ga tml
lftoty of rlsplit ga tml lftoty. Igjplfsetogf
oficudls8
e) Ymgrt-tlrj ljpcgyll blflaot, suim es
wekls, secerols efd sgioec sliuroty
igftrobutogfs, peod effuec clesl efd
peod soi` clevl, prgaot smerofk efd
bgfusls efd fgf jgfltery blflaot
(suim e jldoiec ierl, mgusofk, iers
efd arll gr subsodozld kggds gr
slrvoils) agr iurrlft ljpcgylls0
b) ^gst-ljpcgylls blflaots suim e e
plfsogf, gtmlr rltorljlfts blflaots,
pgst-ljpcgyjlft coal ofsurefils efd
pgst-ljpcgyjlft jldoiec ierl0
i) Gtmlr cgfk-tlrj ljpcgyll blflaots,
Rljuflreiogfls, oficuylf tgdgs cgsblflaoiogs e cgs ljpcledgs oficuylfdg cgsblflaoiogs e cgs ljpcledgs e cgs qul lsepcoiebcl ce FOOA 2 ^ekgs Besedgs lf
Eiiogfls. Cgs blflaoiogs e cgs ljpcledgsigjprlfdlf tgdes ces agrjes dligftreprlsteioùf pekedes, pgr peker gsujofostredes pgr ce lftoded, g lf fgjbrl dlce josje, e iejbog dl slrvoiogs prlstedgs ece lftoded. Tejboïf oficuylf cesigftreprlsteiogfls pekedes lf fgjbrl dl ceigftrgcedgre dl ce lftoded, igf rlsplitg e celftoded. Ces rljuflreiogfls igjprlfdlf8
5. (e) cgs blflaoiogs e cgs ljpcledgs eigrtg pcezg, tecls igjg sulcdgs,secerogs y epgrteiogfls e ce slkurodedsgioec, euslfioes rljuflredesefuecls, euslfioes rljuflredes pgrlfalrjlded, pertoiopeioùf lf
kefefioes l ofilftovgs (so sl pekefdlftrg dl cgs dgil jlsls sokuolftlsec aofec dlc plrogdg), y blflaoiogs fg
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-2<-
oficudofk cgfk slrvoils clevl gr
sebbetoiec clevl, hubocll gr gtmlr cgfk
slrvoils blflaot, cgfk-tlrj dosebocoty
blflaots efd, oa tmly erl fgt peyebcl
wmgccy wotmof twlcvl jgftms eatlr tml
lfd ga tml plrogd, prgaot smerofk,
bgfusls efd dlalrrldigjplfsetogfs0
d) Tlrjofetogf blflaots0 efd
l) Ymerl-besld peyjlft.
jgflterogs (tecls igjg etlfioùfjldoie, vovolfde, eutgjùvocls ybolfls g slrvoiogs subvlfiogfedgs gkretuotgs) pere cgs ljpcledgseituecls0
2. (b) blflaoiogs pgst-ljpclg, tecls
igjg plfsogfls y gtrgs blflaoiogspgr rltorg, slkurgs dl vode y etlfioùfjldoie pgst-ljpclg0
9. (i) gtrgs blflaoiogs e cgs ljpcledgse cerkg pcezg, oficuylfdg ceseuslfioes rljuflredes dlspuïs dlcerkgs plrogdgs dl slrvoiog gsebåtoies, huboclgs u gtrgs blflaoiogsdlspuïs dl uf cerkg toljpg dlslrvoiog, cgs blflaoiogs pgrofiepeioded prgcgfkede y, so fgdlblf pekersl tgtecjlftl dlftrg dlcgs dgil jlsls sokuolftls ec aofec dlcplrogdg, ce pertoiopeioùf lfkefefioes, ofilftovgs y ceigjplfseioùf doalrode0
4. (d) blflaoiogs pgr tlrjofeioùf0 y<. (l) pekgs besedgs lf eiiogfls.
Tebce 4.;. Igjperetove dl ces dlaofoiogfls dlc tïrjofg igjplfset ogf /Rljuflreioùf.
Aulftl8 Lcebgreioùf prgpoe e pertor dlc kcgsery ga tlrjs (E595?))
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofg igjplfset ogf /rljuflreioùf.
Ce dlaofoioùf qul sl lstebclil lf lc Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54) dlaofllc tïrjofg Igjplfsetogf igjg –tml igjbofetogf ga peyjlft efd gtmlr blflaots tmet ef
ljpcgyll rlilovls agr dgofk tmlor hgb‚ lstg sl treduil igjg ce igjbofeioùf dl pekg ygtrgs blflaoiogs qul lc trebehedgr rliobl pgr ce rlecozeioùf dl su trebehg.
Lf lc Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl Ce Ieoxe (2>>=), lc
tïrjofg Rljuflreioùf sl dlaofl igjg8 –Tgdes ces rltrobuiogfls e cgs ljpcledgs.Igjprlfdlf tgdgs cgs topgs dl igjplfseiogfls pekedes, pgr peker g sujofostredes
pgr ce lftoded, g lf fgjbrl dl ce josje, e iejbog dl cgs slrvoiogs prlstedgs8 ces
rltrobuiogfls e igrtg pcezg pere cgs ljpcledgs lf eitovg, tecls igjg cgs sulcdgs,
secerogs y igftrobuiogfls e ce Ylkuroded Ygioec, plrjosgs rljuflredgs pgr
lfalrjlded g pgr gtrgs jgtovgs, pertoiopeioùf lf kefefioes l ofilftovgs (so sl pekef
dlftrg dl cgs dgil jlsls sokuolftls ec iolrrl dlc lhlrioiog), y rltrobuiogfls fg
jgflteroes (tecls igjg ces dl esostlfioe jïdoie, dosarutl dl ieses, igimls y ce
dospgsoioùf dl bolfls y slrvoiogs subvlfiogfedgs g kretuotgs)0 prlsteiogfls
pgstljpclg, tecls igjg plfsogfls, gtres prlsteiogfls pgr rltorg, slkurgs dl vode
pgstljpclg y etlfioùf jïdoie pgst-ljpclg0 gtres prlsteiogfls e cerkg pcezg pere cgs
ljpcledgs, lftrl ces qul sl oficuylf cgs plrjosgs rljuflredgs dlspuïs dl cerkgs
plrogdgs dl slrvoiog (plrjosgs sebåtoigs), ces prlsteiogfls lsplioecls dlspuïs dl uf
cerkg toljpg dl slrvoiog, ces prlsteiogfls pgr ofiepeioded y, so sgf pekedlres lf uf
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pcezg dl dgil jlsls g jås dlspuïs dlc iolrrl dlc lhlrioiog, ce pertoiopeioùf lf
kefefioes, ofilftovgs y gtrg topg dl igjplfseioùf seceroec doalrode0 ofdljfozeiogfls
pgr ilsl dl igftretg0 y pekgs besedgs lf eiiogfls.‚
Igjg pgdljgs gbslrver, ce treduiioùf y lsplioaoieiogfls qul sl rlecozef lf lcclfkuehl lspeõgc teftg lf ce dlaofoioùf igjg lf ce fgrje lf sê, sgf juimg jås
lxtlfse y igfirltes.
Lf jo gpofoùf lstl tïrjofg fg prlslfte fofkøf prgbclje lf su treduiioùf pulstgqul ejbes dlaofoiogfls dlc tïrjofg sgf lquoveclftls. ^gdljgs igjpclter qul cedlaofoioùf pere ejbgs odogjes sl dlaofl igjg tgdgs cgs pekgs, teftg lf pliufoerogigjg lf lspliol, qul rliobl lc ljpcledg pgr pertl dlc ljpcledgr pgr ce rlecozeioùf dlsu trebehg.
4.5.=. Ierry ofk Ejg uft /Qecgr Rlsoduec.
Lstl tïrjofg ls dl votec ojpgrtefioe dlsdl ce plrsplitove dl ce ofagrjeioùf aofefiolre,pulstg qul ls ufe lxprlsoùf dlc vecgr qul tolflf cgs eitovgs g pesovgs qul tolfl celftoded ufe vlz qul sl cl me dosjofuodg ce ejgrtozeioùf g iuecquolr gtre pïrdode qulpulde tlflr.
Lc tïrjofg vecgr rlsoduec, lf ofkcïs, ierryofk ejguft sl me lxtreêdg dl ces sokuolftlsfgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre igjg sgf ces OEY 51.1, OEY 91.1 yOEY 9=.=.
Lf ce tebce 4.=. sl julstref ces dlaofoiogfls qul pere lstl tïrjofg eperlilf
dlsirotes lf ces vlrsogfls ofkclse y lspeõgce dl ces OARY-FOOA8
Ierry ofk Ej guft / Qecgr Rlsoduec.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
Tml ejguft et wmoim ef esslt os
rligkfozld eatlr dlduitofk efy eiiujucetld
dlprlioetogf (ejgrtozetogf) efd eiiujucetld
ojpeorjlft cgssls tmlrlgf.
Lc vecgr rlsoduec dl uf eitovg ls lc ojpgrtllstojedg qul ce lftoded pgdrêe gbtlflreituecjlftl pgr ce dospgsoioùf dlc lcljlftg,dlspuïs dl dlduior cgs igstgs lstojedgs pgrtec dospgsoioùf, so lc eitovg ye mubolre
eciefzedg ce eftokólded y ces dljåsigfdoiogfls lsplredes ec tïrjofg dl su vodeøtoc.
Tebce 4.=. Igjperetove dl ces dlaofoiogfls dlc tïrjofg Ierry ofk Ejguf t /Qecgr Rlsoduec.Aulftl8 Lcebgreioùf prgpoe e pertor dlc kcgssery ga tlrjs (E595;)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofgIerry ofk Ej guft / Qecgr Rlsoduec.
Lf lc doiiogferog ligfùjoig Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54) lc tïrjofgIerryofk Ejguft ls sofùfojg dl –Bgg` Qecul‚ , qul su treduiioùf cotlrec ec iestlccefg
slroe –vecgr lf cobrgs‚. Lc vecgr lf cobrgs ls ce vecgreioùf jgflteroe qul tolfl celjprlse dl cgs ojpgrtls qul sl julstref lf cgs lstedgs aofefiolrgs. ^ere dlaoflr lctïrjofg –Bgg` Qecul‚ slkuf lc doiiogferog ls –tml vecul e igjpefy kovls tg sgjltmofk
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-2;-
ot gwfs of ots eiigufts. Tml rlec vecul ga tmos oa ot wlrl sgcd igucd bl jgrl gr clss tmef
tmos ejguft‚ . Ce treduiioùf dl lste dlaofoioùf slroe lc vecgr qul ce ljprlse de e eckgqul pgsll lf sus iulftes. Lc vecgr rlec so lstg aulre vlfdodg pgdrêe slr jeygr gjlfgr qul lste ieftoded‚.
Lf lc Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl Ce Ieoxe (2>>=) lc vecgr
rlsoduec ls –Qecgr igftebcl dl uf bolf, ufe vlz tlfode lf iulfte ce dlprlioeioùfigrrlspgfdolftl, qul igfsostl lf su ejgrtozeioùf y pgsobcls kestgs g pïrdodes.‚
Yo gbslrvejgs ce treduiioùf, fg ls lf cotlrec, pulstg qul slkøf lc doiiogferogIgccofs (2>54)8 Lfkcosm Igccofs Doitogfery Gfcofl, Cgfdrls, Rlofg \fodg, lc tïrjofgIerryofk lstå dlaofodg lf su eilpioùf dl flkgiogs igjg –tlflr, treter lf‚ jolftresqul Ejguft sokfoaoie lf lste eilpioùf –vecgr g ieftoded‚. ^gr teftg ce treduiioùf cotlrecdl lstl tïrjofg Ierryofk Ejguft ls –tlflr ieftoded‚, qul igjg pgdljgs igjlfterdoaolrl juimg dl ce treduiioùf lspeõgce dl vecgr rlsoduec.
Yof ljberkg lstl tïrjofg ls lc utocozedg lf lc clfkuehl aofefiolrg lspeõgc peredlfgjofer lstl tïrjofg tec y igjg pgdljgs igjprgber lf lc sokuolftl arekjlftggbtlfodg dlc ^cef Klflrec dl Igftebocoded (2>>;) Rlec Dlirltg 5<54/2>>;, dl 51 dlfgvoljbrl, pgr lc qul sl eprulbe lc pcef klflrec dl igftebocoded. (B.G.L. føj. 2;= dl5; dl Fgvoljbrl)
–Lc vecgr rlsoduec dl uf eitovg ls lc ojpgrtl qul ce ljprlse lstoje qul pgdrêegbtlflr lf lc jgjlftg eituec pgr su vlfte u gtre agrje dl dospgsoioùf, ufe vlzdlduil- dgs cgs igstls dl vlfte, tgjefdg lf igfsodlreioùf qul lc eitovg mubolsleciefzedg ce eftokólded y dljås igfdoiogfls qul sl lsplre qul tlfke ec aofec dl su
vode øtoc.
Ce vode øtoc ls lc plrogdg dureftl lc iuec ce ljprlse lsplre utocozer lc eitovgejgrtozebcl g lc føjlrg dl ufodedls dl prgduiioùf qul lsplre gbtlflr dlc josjg. Lfpertoiucer, lf lc iesg dl eitovgs sgjltodgs e rlvlrsoùf, su vode øtoc ls lc plrogdgigfilsogfec iuefdg lstl sle ofalrogr e ce vode ligfùjoie dlc eitovg.
Ce vode ligfùjoie ls lc plrogdg dureftl lc iuec sl lsplre qul lc eitovg sleutocozebcl pgr pertl dl ufg g jås usuerogs g lc føjlrg dl ufodedls dl prgduiioùf qulsl lsplre gbtlflr dlc eitovg pgr pertl dl ufg g jås usuerogs.‚
Igjg pgdljgs igjprgber ce dlaofoioùf qul eperlil lf lc ^cef Klflrec dlIgftebocoded (2>>;) Rlec Dlirltg 5<54/2>>;, dl 51 dl fgvoljbrl, pgr lc qul sleprulbe lc pcef klflrec dl igftebocoded. (B.G.L. føj. 2;= dl 5; dl Fgvoljbrl) lsodïftoie e ce qul sl prgduil lf lc Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54) igf lctïrjofg –Bgg` Qecul‚.
Lste lxprlsoùf usede eufqul fg treduiode cotlrecjlftl dlc ofkcïs, me lfigftredg uflquoveclftl juy ehustedg dlc lspeõgc, so bolf lc tïrjofg vecgr rlsoduec sl lfiulftreejpcoejlftl rligfgiodg y usedg lf lc clfkuehl aofefiolrg lspeõgc y fg susiote lfprofiopog dudes igjpclhes e cgs eklftls ligfùjoigs.
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Okclsoes Clùf, Hlsøs
-2=-
4.5.?. Lquoty Ofstruj lft /Ofstrujlftg Dl ^etrojgfog.
Ls ce besl ofoioec pere ce prlpereioùf y prlpereioùf dl cgs lstedgs aofefiolrgs. Dl lstltïrjofg ml rlecozedg ce lxtreiioùf dl ces sokuolftls fgrjes OEY 92.55 y OARY 2.
Lf ce sokuolftl tebce 4.?. lstebclilrljgs ces dlaofoiogfls qul pere lstl tïrjofg
eperlilf dlsirotes lf ces vlrsogfls ofkclse y lspeõgce8
Lquoty Oftrujlft /Ofstrujlftg Dl ^etrojgfog.
Dlaofoioùf lf clfkue ofkclse. Dlaofoioùf lf clfkue lspeõgce.
E igftreit tmet lvodlfils e rlsoduec
oftlrlst of tml esslts ga ef lftoty eatlr
dlduitofk ecc ga ots coebocotols.
E lalitgs dl lste FOOA pertoiopeiogfls lf
lc petrojgfog sl utocoze lf slftodg ejpcogpere rlalrorsl e ces pertoiopeiogfls lf ceprgpolded dl lftodedls qul plrtlflilf e cgsofvlrsgrls y prgpolterogs, pertoiopeiogfls dlpertoiopls g joljbrgs dl lftodedlsjutuecostes.
Tebce 4.?. Igjperetove dl ces dlaofoiogfls dlc tïrjofg Lquoty Ofstrujlft /Ofstrujlftg dl^etrojgfog. Aulftl8 Lcebgreioùf prgpoe e pertor dlc kcgssery ga tlrjs (E595<)
Dlaofoioùf y igjlfterogs sgbrl lc tïrjofg Lquoty Ofstrujlft /Ofstrujlftg dl^etrojgfog.
Ce dlaofoioùf qul lfigftrejgs lf lc Busoflss Lfkcosm Iejbrodkl Gfcofl (2>54) dlctïrjofg Lquoty Ofstrujlft ls –e smerl of e igjpefy, retmlr tmef efgtmlr agrj ga
ofvlstjlft suim es e bgfd‚ qul sl treduil igjg ufe eiioùf lf gtre igjpeõêe, quldoaolrl dl gtrgs topgs dl ofvlrsoùf igjg cgs bgfgs. Lf lc Doiiogferog Ligfùjoig dl CeIeoxe (2>>=), dlaofl ofstrujlftg dl petrojgfog igjg –Igftretg qul pgfl dl
jefoaolstg uf oftlrïs lf cgs eitovgs dl ce lftoded, ufe vlz mef sodg dlduiodgs tgdgs
sus pesovgs‚.
Igjg gbslrvejgs lf lc doiiogferog ligfùjoig efkcgsehùf eperlil lc tïrjofg–eiioùf‚ qul sl dlaofl lf lc Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl CeIeoxe (2>>=), igjg –Têtucg jgbocoerog qul rlprlslfte ufe pertl ecêiugte dlc iepotec
sgioec dl ufe sgiolded efùfoje g ufe igjefdoteroe pgr eiiogfls. ^uldl lster g fg
dlsljbgcsede y slr fgjofetove g ec pgrtedgr. Tolfl uf vecgr fgjofec, gtrg igftebcl y
gtrg dl jlriedg, solfdg lstl øctojg su igtozeioùf so lstå edjotode su flkgioeioùf
bursåtoc. De dlrlimg e susirobor eiiogfls fulves lf iesg dl ejpcoeioùf dl iepotec y
dlrlimg dl vgtg lf ce Hufte Klflrec dl Eiiogfostes. Yecvg lf lc iesg dl ces
prlalrlftls, de dlrlimg e ufe pertl prgpgriogfec lf ce dostrobuioùf dl blflaoiogs (pekg
dl dovodlfdgs) y lf lc iesg dl dosgcuioùf dl ce sgiolded. –
Lf jo gpofoùf lstl tïrjofg sl ehuste aolcjlftl e ce treduiioùf qul sl me rlecozedglf ces fgrjes oftlrfeiogfecls dl igftebocoded y fg susiote uf pgsobcl lrrgr dl
oftlrprlteioùf.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-2?-
IE^ÊT\CG <
KCGYEROG BOCOFKÓL
<.5. ^RG^\LYTE DL KCGYEROG BOCOFKÓL
Lf lc kcgserog sl garlil ec clitgr cgs tïrjofgs jås rlclveftls qul sl mef lxtreêdg dlces fgrjes oftlrfeiogfls dl ofagrjeioùf aofefiolre y su dlaofoioùf dlc ofkcïs ec lspeõgcigf lc gbhltg dl jgstrer su kredg dl lquoveclfioe.
Lstl kcgserog prltlfdl slr ufe mlrrejolfte øtoc, teftg pere cgs usuerogs dl cesfgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre igjg pere equlccgs qul trebehlf glstudolf igf ofagrjeioùf aofefiolre dl grkefozeiogfls y plrjotl dl uf jgdg råpodg yslfioccg lfigftrer ce lquoveclfioe lftrl ejbgs odogjes.
<.2. KCGYEROG BOCOFKÓL
Eiquorl Tml busoflss grbusoflssls tmet tml eiquorlrgbteofs igftrgc ga of ebusoflss igjbofetogf.
Edquorode Lc flkgiog g flkgiogsiuyg igftrgc gbtolfl ceedquorlftl lf ufeigjbofeioùf dl flkgiogs.
Eiquorlr Tml lftoty tmet gbteofsigftrgc ga tml eiquorl.
Edquorlftl Ce lftoded qul gbtolfl lcigftrgc dl ce edquorode.
Eiquos o t ogfDetl
Tml detl gf wmoim tmleiquorlr gbteofs igftrgc ga tmleiquorll.
Alime DlEdquosoioùf
Alime lf ce qul ceedquorlftl gbtolfl lc igftrgcsgbrl ce edquorode.
Eit ovl
Jer`lt
E jer`lt of wmoimtrefseitogfs agr tml esslt grcoebocoty te`l pceil wotmsuaaoiolft arlqulfiy efdvgcujl tg prgvodl proiofkofagrjetogf gf ef gfkgofkbesos.
JlriedgEitovg
\f jlriedg lf lc qul cestrefseiiogfls dl cgs eitovgsg pesovgs tolflf cuker igfarliulfioe y vgcujlfsuaoiolftl pere prgpgriogferofagrjeioùf pere aoher prliogssgbrl ufe besl dl flkgioglf jerime.
Bus oflss Ef oftlkretld slt gaeitovotols efd esslts tmet osiepebcl ga blofk igfduitldefd jefekld agr tml purpgslga prgvodofk e rlturf of tmlagrj ga dovodlfds, cgwlr igstsgr gtmlr ligfgjoi blflaotsdorlitcy tg ofvlstgrs gr gtmlrgwflrs, jljblrs gr pertoiopefts.
Flkgiog \f igfhuftg oftlkredg dleitovodedls y eitovgssusilptobcls dl slr dorokodgsy klstogfedgs igf lcprgpùsotg dl prgpgriogferufe rlftebocoded lf agrje dldovodlfdgs, jlfgrls igstgsu gtrgs blflaoiogsligfùjoigs dorlitejlftl ecgs ofvlrsgrls u gtrgs
prgpolterogs, joljbrgs gpertêiopls.
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Okclsoes Clùf, Hlsøs
-9>-
Bus oflss
Igjbofet ogf
E trefseitogf gr gtmlrlvlft of wmoim ef eiquorlrgbteofs
Igftrgc ga gfl gr jgrlbusoflssls. Trefseitogfssgjltojls rlalrrld tg es ”truljlrklrs‟ gr ”jlrklrs ga
lquecs‟ erl ecsg busoflssigjbofetogfs es tmet tlrj osusld of tmos OARY.
IgjbofeioùfDl Flkgiog
\fe trefseiioùf u gtrgsuilsg lf lc qul ufeedquorlftl gbtolflf lcigftrgc dl ufg g jåsflkgiogs. ces trefseiiogflssl dlfgjofef eckufesvlils –vlrdedlres ausogfls‚
g –ausogfls lftrl okuecls‚tejboïf sgf igjbofeiogflsdl flkgiogs lf lc slftodg lfqul sl utocoze lc tïrjofg lflste FOOA.
Iesm-
Klflretofk \fot
Tml sjecclst odlftoaoebclkrgup ga esslts tmetklflretls iesm ofacgws tmgslerl cerklcy ofdlplfdlft ga tmliesm ofacgws argj gtmlr essltsgr krgups ga esslts.
\fodedKlflredgre Dl
Lalitovg
Lc krupg odlftoaoiebcl dleitovgs jås plqulõg, qulklflre lftredes dl lalitovgqul slef, lf bulfe jldode,ofdlplfdolftls dl cgs acuhgsdl lalitovg dlrovedgs dl
gtrgs eitovgs g krupgs dleitovgs.
Iesm-Yltt cld
Ymerl- Besld
^eyjlft
Trefseit ogf
E smerl-besld peyjlfttrefseitogf of wmoim tml lftotyeiquorls kggds gr slrvoils byofiurrofk e coebocoty tg trefsalriesm gr gtmlr esslts tg tmlsuppcolr ga tmgsl kggds grslrvoils agr ejgufts tmet erlbesld gf tml proil (gr vecul)ga lquoty ofstrujlfts
(oficudofk smerls gr smerlgptogfs) ga tml lftoty grefgtmlr krgup lftoty.
TrefseiioùfIgf ^ekgsBesedgs Lf
EiiogflsCoquodede Lf
Lalitovg
\fe trefseiioùf igfpekgs besedgs lf eiiogflslf ce qul ce lftoded edquolrlbolfls g slrvoiogsofiurrolfdg lf uf pesovgpere trefsalror lalitovg ugtrgs eitovgs ec prgvlldgr dllsgs bolfls g slrvoiogs pgrojpgrtls qul lståf besedgs
lf lc prliog (g vecgr) dlofstrujlftgs dl petrojgfog(oficuylfdg eiiogfls ugpiogfls sgbrl eiiogfls) dlce lftoded g dl gtre lftodeddlc krupg.
Ildeft Tml pgcoiymgcdlr ufdlr erlofsurefil igftreit.
Ildlftl Lc tlfldgr dl ce pùcoze lfuf igftretg dl rleslkurg.
Igjpgflft
Ga Ef Lft o ty
Gplretogfs efd iesm acgwstmet ief bl iclercydostofkuosmld, gplretogfeccyefd agr aofefioec rlpgrtofk purpgsls, argj tml rlst ga tmllftoty.
IgjpgflftlDl Ce Lftoded
Ces gplreiogfls y acuhgsdl lalitovg qul puldlf slrdostofkuodgs icerejlftl dlcrlstg dl ce lftoded, teftgdlsdl uf puftg dl voste dlce gplreioùf igjg e lalitgsdl ofagrjeioùf aofefiolre.
Igfsgc odetl
d Aofefioec
Ytetljlft
Tml aofefioec stetljlfts gae krgup of wmoim tml esslts,coebocotols, lquoty, ofigjl,lxplfsls efd iesm acgws gatml perlft efd ots subsodoerols
erl prlslftld es tmgsl ga esofkcl ligfgjoi lftoty.
LstedgsAofefiolrgs
Igfsgcodedgs
Cgs lstedgs aofefiolrgsdl uf krupg lf lc qul cgseitovgs, pesovgs, petrojgfog,ofkrlsgs, kestgs, y acuhgs dllalitovg dl ce igftrgcedgre y
sus subsodoeroes slprlslftef igjg so sl tretesldl ufe sgce lftoded
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-95-
ligfùjoie.
Igft ofklft
Igfsodlret ogf
\sueccy, ef gbcoketogf gatml eiquorlr tg trefsalreddotogfec esslts gr lquotyoftlrlsts tg tml agrjlr gwflrs
ga ef eiquorl es pert ga tmllximefkl agr igftrgc ga tmleiquorll oa splioaold auturllvlfts giiur gr igfdotogfs erljlt. Mgwlvlr, igftofklftigfsodlretogf ecsg jey kovltml eiquorlr tml rokmt tg tmlrlturf ga prlvoguscytrefsalrrld igfsodlretogf oasplioaold igfdotogfs erl jlt.
Igftreprlsteioùf Igftofklftl
Klflrecjlftl, ufegbcokeioùf dl ce edquorlftldl trefsalror eitovgsedoiogfecls g ofstrujlftgs
dl petrojgfog e cgseftlrogrls prgpolterogs dlufe edquorode igjg pertl dluf oftlriejbog pere lcigftrgc dl lste so giurrlfdltlrjofedgs suilsgsauturgs g sl iujpclf iolrtesigfdoiogfls. Yof ljberkg, ceigftreprlsteioùf igftofklftltejboïf puldl der e ceedquorlftl lc dlrlimg erliuplrerigftreprlsteiogfls
prlvoejlftl trefsalrodes sosl iujpclf dltlrjofedesigfdoiogfls.
Igftrg c Ga
Ef Ofvlstll
Ef ofvlstgr igftrgcs efofvlstll wmlf tml ofvlstgr oslxpgsld, gr mes rokmts, tgveroebcl rlturfs argj otsofvgcvljlft wotm tml ofvlstllefd mes tml ebocoty tg eaalittmgsl rlturfs tmrgukm ots pgwlr gvlr tml ofvlstll.
Igftrgc Dl\fe ^ertoiopede
\f ofvlrsgr igftrgce ufepertoiopede iuefdg lstålxpulstg, g tolfl dlrlimg, erlfdojolftgs veroebclsprgildlftls dl suojpcoieioùf lf ce pertoiopedey tolfl ce iepeioded dl ofacuorlf lsgs rlfdojolftgs e
trevïs dl su pgdlr sgbrl cepertoiopede.
Igst
Epprgeim
E vecuetogf tlimfoqul tmetrlaclits tml ejguft tmet wgucdbl rlquorld iurrlftcy tgrlpceil tml slrvoil iepeiotyga ef esslt (Gatlf rlalrrld tges iurrlft rlpceiljlft igst).
Lfagqul DlcIgstg
\fe tïifoie dlvecgreioùf qul rlaclhe lcojpgrtl qul sl rlqulrorêe lflc jgjlftg prlslftl peresustotuor ce iepeioded dlslrvoiog dl uf eitovg (ejlfudg igfgiodg igjgigstg dl rlpgsoioùfigrrolftl).
Igsts Tg
Ylcc
Tml ofirljlftec igstsdorlitcy ettrobutebcl tg tmldospgsec ga ef Esslt (grdospgsec krgup), lxicudofkaofefil igsts efd ofigjl texlxplfsl.
Igstls DlQlfte
Cgs igstls ofirljlfteclsdorlitejlftl etrobuobcls e cedospgsoioùf dl uf eitovg (gkrupg dl eitovgs pere sudospgsoioùf), lxicuylfdg cgsigstgs aofefiolrgs y cgskestgs pgr ojpulstgs e ceskefefioes.
Irldo t Ros` Tml ros` tmet gfl perty tg eaofefioec ofstrujlft wocc ieusle aofefioec cgss agr tml gtmlr perty by aeocofk tg dosimerkl
Rolskg DlIrïdotgLc rolskg dl qul ufe dl
ces pertls dl uf ofstrujlftgaofefiolrg ieusl ufe pïrdodeaofefiolre e ce gtre pertl pgr
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Okclsoes Clùf, Hlsøs
-92-
ef gbcoketogf. ofiujpcor ufe gbcokeioùf.
Iurrlfiy
Ros`
Tml ros` tmet tml aeor veculgr auturl iesm acgws ga eaofefioec ofstrujlft woccacuituetl blieusl ga imefklsof agrlokf lximefkl retls.
Rolskg DlTese Dl
Iejbog
Lc rolskg dl qul lc vecgrrezgfebcl g cgs acuhgs dllalitovg auturgs dl ufofstrujlftg aofefiolrgpuldef acuituer igjg
igfsliulfioe dl veroeiogflslf ces teses dl iejbog dlufe jgflde lxtrefhlre.
Iurrlft
Esslt
Ef lftoty smecc icessoay efesslt es iurrlft wmlf8
(e) ot lxplits tg rlecosl tmlesslt, gr oftlfds tg slcc grigfsujl ot, of ots fgrjecgplretofk iyicl0
(b) ot mgcds tml esslt projerocy agr tml purpgsl gatredofk0
(i) ot lxplits tg rlecosl tmlesslt wotmof twlcvl jgftmseatlr tml rlpgrtofk plrogd0 gr
(d) tml esslt os iesm gr eiesm lquoveclft (es of OEY ;)ufclss tml esslt os rlstroitldargj blofk lximefkld grusld tg slttcl e coebocoty agr etclest twlcvl jgftms eatlr tmlrlpgrtofk plrogd.
EitovgIgrrolftl
\fe lftoded icesoaoieråuf eitovg igjg igrrolftliuefdg8
(e) lsplre rlecozer lceitovg, g tolfl ce oftlfioùf dlvlfdlrcg g igfsujorcg lf suioicg fgrjec dl gplreioùf0
(b) jeftolfl lc eitovgprofiopecjlftl igf aofls dl
flkgioeioùf0(i) lsplre rlecozer lceitovg dlftrg dl cgs dgiljlsls sokuolftls dlspuïsdlc plrogdg sgbrl lc qul slofagrje0 g
(d) lc eitovg ls lalitovg glquoveclftl ec lalitovg(igjg sl dlaofl lf ce FOI ;)e jlfgs qul ïstl sllfiulftrl rlstrofkodg y fgpulde slr oftlriejboedg foutocozedg pere iefilcer uf
pesovg pgr uflhlrioiog jêfojg dl dgil
jlsls dlspuïs dlc lhlrioiogsgbrl lc qul sl ofagrje.
Detl Ga
Trefso t ogf Tg
OARY
Tml blkoffofk ga tmllercolst plrogd agr wmoim eflftoty prlslfts auccigjperetovl ofagrjetogfufdlr OARYs of ots aorst OARYaofefioec stetljlfts.
Alime DlTrefsoioùf E
Ces FOOA
Lc igjolfzg dlc projlrplrogdg pere lc qul ufelftoded prlslfte ofagrjeioùfigjperetove igjpclteigfagrjl e ces FOOA, lf susprojlrgs lstedgs aofefiolrgsprlslftedgs igfagrjl e ces
FOOA.
Dlios ogf
Je`lr
Ef lftoty wotm dliosogf-je`ofk rokmts tmet os lotmlr e profiopec gr ef eklft agr gtmlr pertols.
Uuolf TgjeDliosogfls
\fe lftoded igfdlrlimgs dl tgje dldliosogfls qul ls ufprofiopec g uf eklftl peregtres pertls.
Dlljld
Igst
Ef ejguft usld es esurrgketl agr igst grdlprlioetld igst et e kovlf
detl. Yubslqulftdlprlioetogf gr ejgrtosetogfessujls tmet tml lftoty medofotoeccy rligkfozld tml esslt
IgstgEtrobuodg
\f ojpgrtl usedg igjgsustotutg dlc igstg g dlcigstg dlprlioedg lf ufe
alime dltlrjofede. Lf cedlprlioeioùf g ejgrtozeioùfpgstlrogr sl supgfl qul celftoded mebêe rligfgiodg
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-99-
gr coebocoty et tml kovlf detlefd tmet ots igst wes lquec tgtml dlljld igst.
ofoioecjlftl lc eitovg gpesovg lf ce alimedltlrjofede, y qul lstligstg lre lquoveclftl ecigstg etrobuodg.
Dlpgso t
Igjpgflft
E igftreituec igjpgflft
tmet os fgt eiiguftld agr es edlrovetovl ufdlr OARY ? efdwgucd bl wotmof tml sigpl gaOARY ? oa ot wlrl e slperetlofstrujlft.
Igjpgflftl
Dl Dlpùsotg
\f igjpgflftl
igftreituec qul fg sligftebocoze igjg ufdlrovedg, slkøf ce FOOA ?,plrg lsterêe dlftrg dlceciefil dl ce FOOA ? so aulreuf ofstrujlftg slperedg.
Dlrligkfot og
f
Tml rljgvec ga e prlvoguscy rligkfozldaofefioec esslt gr aofefioeccoebocoty argj ef lftoty‟sstetljlft ga aofefioec pgsotogf.
Behe LfIulftes
Ce lcojofeioùf dl ufeitovg aofefiolrg g dlc pesovgaofefiolrg prlvoejlftlrligfgiodg lf lc lstedg dlsotueioùf aofefiolre.
Dlrovetl E aofefioec ofstrujlft grgtmlr igftreit wotmof tmlsigpl ga tmos OARY (sll perekrepm 2.5) wotm ecc tmrllga tml agccgwofkimereitlrostois.
(e) Ots vecul imefkls ofrlspgfsl tg tml imefkl of esplioaoldoftlrlst retl,aofefioec ofstrujlft proil,igjjgdoty proil, agrlokflximefkl retl, ofdlx ga proilsgr retls, irldot retofk gr irldot
ofdlx, gr gtmlr veroebcl, prgvodld of tml iesl ga e fgf-aofefioec veroebcl tmet tmlveroebcl os fgt splioaoi tg e perty tg tml igftreit(sgjltojls ieccld tml”ufdlrcyofk‟).
(b) Ot rlquorls fg ofotoec fltofvlstjlft gr ef ofotoec fltofvlstjlft tmet os sjecclrtmef wgucd bl rlquorld agrgtmlr typls ga igftreits tmetwgucd bl lxplitld tg mevl e
sojocer rlspgfsl tg imefklsof jer`lt aeitgrs.
(i) Ot os slttcld et e auturldetl.
Dlrovedg \f ofstrujlftg aofefiolrgu gtrg igftretg qul quldldlftrg dlc eciefil dl lsteFOOA (vïesl lc pårreag 2.5) yqul iujpce ces trlsiereitlrêstoies sokuolftls8
(e) Yu vecgr iejboe lfrlspulste e cgs iejbogs lfufe tese dl oftlrïslsplioaoiede, lf lc prliog dluf ofstrujlftg aofefiolrg, lflc dl ufe jetlroe projeigtozede, lf ufe tese dl
iejbog, lf uf êfdoil dlprliogs g dl teses dloftlrïs, lf ufe iecoaoieioùf gêfdoil dl ieråitlr irldotoiogg lf aufioùf dl gtre veroebcl,qul lf lc iesg dl fg slraofefiolre fg sle lspliêaoiepere ufe dl ces pertls dlcigftretg (e vlils sldlfgjofe –subyeilftl‚ elste veroebcl).
(b) Fg rlquolrl ufeofvlrsoùf ofoioec flte, g sùcg
gbcoke e rlecozer ufeofvlrsoùf ofalrogr e ce qul slrlqulrorêe pere gtrgs topgs dligftretgs, lf cgs qul slpgdrêe lsplrer uferlspulste sojocer eftliejbogs lf ces igfdoiogflsdl jlriedg.
(i) Yl coquoderå lf ufealime auture.
Dorlit
Ofsurefil
Igftreit
Ef ofsurefil igftreit tmetos fgt e rlofsurefil igftreit.
Igftretg DlYlkurg Dorlitg
Tgdg igftretg dl slkurgqul fg sle uf igftretg dl
rleslkurg.
Dosigft oful E igjpgflft ga ef lftoty Gplreioùf \f igjpgflftl dl ce
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Okclsoes Clùf, Hlsøs
-94-
d Gplret ogf tmet lotmlr mes bllf dospgsldga gr os icessoaold es mlcd agrsecl efd8
(e) rlprlslfts e slperetljehgr cofl ga busoflss grklgkrepmoiec erle gagplretogfs,
(b) os pert ga e sofkcl ig-grdofetld pcef tg dospgsl ga eslperetl jehgr cofl gabusoflss gr klgkrepmoiec erlega gplretogfs gr
(i) os e subsodoery eiquorldlxicusovlcy wotm e volw tgrlsecl.
Dosigftofuede lftoded dlc qul sl medospulstg, g me sodgicesoaoiedg igjg jeftlfodgpere ce vlfte, y
(e) rlprlslfte ufe cêfledl flkgiog g uf årleklgkråaoie, qul ls
sokfoaoietove y puldligfsodlrersl slperede dlcrlstg0
(b) ls pertl dl uf øfoigpcef iggrdofedg peredospgflr dl ufe cêfle dlflkgiog g dl uf årleklgkråaoie dl ce gplreioùfqul sle sokfoaoietove y puldeigfsodlrersl slperede dlcrlstg0 g
(i) ls ufe lftodedsubsodoeroe edquorode
lxicusovejlftl igf ceaofecoded dl rlvlfdlrce.
Dosirltogfer
y ̂ er toi opet ogf
Aleturl
E igftreituec rokmt tgrlilovl, es e suppcljlft tgkuereftlld blflaots,eddotogfec blflaots8
(e) tmet erl co`lcy tg bl esokfoaoieft pgrtogf ga tml tgtecigftreituec blflaots0
(b) wmgsl ejguft grtojofk os igftreitueccy et tmldosirltogf ga tml ossulr0 efd
(i) tmet erl igftreitueccybesld gf8(o) tml plragrjefil ga e
splioaold pggc ga igftreits gre splioaold typl ga igftreit0
(oo) rlecosld efd/grufrlecosld ofvlstjlft rlturfsgf
e splioaold pggc ga essltsmlcd by tml ossulr0 gr
(ooo) tml prgaot gr cgss ga tmligjpefy, aufd gr gtmlr lftotytmet ossuls tml igftreit.
IgjpgflftlDl ^ertoiopeioùf
Dosirliogfec
\f dlrlimg igftreituec erliobor, igjg uf supcljlftgdl ces prlsteiogflskereftozedes, gtresedoiogfecls8
(e) qul sl prlvïrlprlslftlf ufe pgrioùfsokfoaoietove dl cesprlsteiogfls igftreitueclstgtecls0
(b) iuyg ojpgrtl g alimedl eperoioùf quldeigftreituecjlftl edosirlioùf dlc ljosgr0 y
(i) qul lståf besedesigftreituecjlftl lf8
(o) lc rlfdojolftg dl ufigfhuftg lspliêaoig dligftretgs g dl uf topglspliêaoig dl igftretg0
(oo) rlftebocodedls dlofvlrsogfls, qul puldlf slrrlecozedes, fg rlecozedes g
ejbes, igrrlspgfdolftls euf igfhuftg lspliêaoig dleitovgs pgslêdgs pgr lcljosgr0 g
(ooo) lc rlsuctedg dl ceigjpeõêe, agfdg u gtrelftoded ljosgre dlc igftretg.
Dospgsec
Krgup
E krgup ga esslts tg bldospgsld ga, by secl grgtmlrwosl, tgkltmlr es ekrgup of e sofkcl trefseitogf,efd coebocotols dorlitcy
essgioetld wotm tmgsl essltstmet wocc bl trefsalrrld of tmltrefseitogf. Tml krgupoficudls kggdwocc eiquorld of
Krupg DlEitovgs ^ere Yu
Dospgsoioùf
\f krupg dl eitovgs e slrdospulstg, ye sle pgr vlfteg pgr gtre vêe, dl agrjeigfhufte igjg krupg lf ufeøfoie gplreioùf, huftg igf
cgs pesovgs dorlitejlftlesgioedgs igf tecls eitovgsqul sl veyef e trefsalror lfce trefseiioùf. Lc krupg
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-9<-
e busoflss igjbofetogf oa tmlkrgup os e iesm-klflretofkufot tg wmoim kggdwocc mesbllf eccgietld of eiigrdefilwotm tml rlquorljlfts ga perekrepms => ’=; ga OEY 91Ojpeorjlft ga Esslts (es
rlvosld of 2>>4) gr oa ot os efgplretogf wotmof suim e iesm-klflretofk ufot.
oficuorå ce pcusvecêe edquorodelf ufe igjbofeioùf dlflkgiogs, so lc krupg ls ufeufoded klflredgre dllalitovg e ce qul sl meyeetrobuodg ce pcusvecêe dleiulrdg igf cgs rlquosotgs
dl cgs pårreags => e =; dl ceFOI 91 Dltlrogrg dlc Qecgrdl cgs Eitovgs (slkøf cerlvosoùf dl 2>>4) g bolf sosl trete dl ufe gplreioùfdlftrg dl lse ufodedklflredgre dl lalitovg.
Ljpcgylls
Efd Gtmlr
^rgvod ofk
Yojocer
Ylrvoils
Ofdovoduecs wmg rlfdlr plrsgfec slrvoils tg tml lftotyefd lotmlr e) tml ofdovoduecserl rlkerdld es ljpcgyllsagr clkec gr tex purpgsls,
(b) tml ofdovoduecs wgr` agrtml lftoty ufdlr ots dorlitogf oftml sejl wey es ofdovoduecswmg erl rlkerdld esljpcgylls agr clkec gr tex purpgsls, gr (i) tml slrvoilsrlfdlrld erl sojocer tg tmgslrlfdlrld by ljpcgylls. Agrlxejpcl, tml tlrjlfigjpessls eccjefekljlft plrsgfflc, oltmgsl plrsgf smevofkeutmgroty efd rlspgfsobocoty agr
pceffofk, dorlitofk efdigftrgccofk tml eitovotols ga tmllftoty, oficudofk fgf-lxliutovldorlitgrs.
Ljpcledgs _Tlrilrgs Uul
^rlstefYlrvoiogsYojocerls
Ofdovodugs qul prlstefslrvoiogs plrsgfecls e celftoded lf ufe dl cessokuolftls sotueiogfls (e) cgsofdovodugs tolflf ce
igfsodlreioùf dl ljpcledgse lalitgs clkecls g aosiecls,(b) cgs ofdovodugs trebehefpere ce lftoded behg sudorliioùf, dl ce josje agrjequl quolfls tolflf ceigfsodlreioùf dl ljpcledgse lalitgs clkecls g aosiecls,g (i) cgs slrvoiogs prlstedgssgf sojocerls e cgs qulprlstef cgs ljpcledgs. Lctïrjofg oficuyl, pgr lhljpcg,ec plrsgfec dl ce klrlfioe,
ls dlior ces plrsgfes qultolflf eutgroded yrlspgfsebocoded lf terles dlpcefoaoieioùf, dorliioùf yigftrgc dl ces eitovodedls dlce lftoded, oficuylfdg cgsjoljbrgs fg lhliutovgs dlcùrkefg dl edjofostreioùf.
Lftry ̂ r oil Tml proil peod tg eiquorlef esslt gr rlilovld tgessujl e coebocoty of eflximefkl trefseitogf.
^rliog DlLftrede
Lc prliog pekedg pgredquoror uf eitovg g rliobodgpgr esujor uf pesovg lf ufetrefseiioùf dl oftlriejbog.
Lquoty
Ofstrujlft
E igftreit tmet lvodlfilse rlsoduec oftlrlst of tmlesslts ga ef lftoty eatlrdlduitofk ecc ga ots coebocotols.
OfstrujlftgDl ^etrojgfog
\f igftretg qul pgfl dljefoaolstg uf oftlrïsrlsoduec lf cgs eitovgs dl celftoded, ufe vlz mef sodgdlduiodgs tgdgs suspesovgs.
Lquoty
Ofstrujlft
Kreftld
Tml rokmt (igfdotogfec grufigfdotogfec) tg ef lquotyofstrujlft ga tml lftotyigfalrrld by tml lftoty gf
efgtmlr perty, ufdlr e smerl-besld peyjlft errefkljlft.
OfstrujlftgDl ̂ etrojgfog
Igfildodg
Lc dlrlimg (igfdoiogfec gofigfdoiogfec) e ufofstrujlftg dl petrojgfogdl ce lftoded, qul ïste me
igfalrodg e uf tlrilrg, lfvortud dl uf eiulrdg igfpekgs besedgs lf eiiogfls.
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Okclsoes Clùf, Hlsøs
-91-
Lquoty
Oftlrlst
Agr tml purpgsls ga tmosOARY, lquoty oftlrlsts os usldbrgedcy tg jlef gwflrsmopoftlrlsts ga ofvlstgr-gwfldlftotols efd gwflr, jljblrgr pertoiopeft oftlrlsts gajutuec lftotols.
^ertoiopeiogfls Lf Lc^etrojgfog
E lalitgs dl lste FOOA pertoiopeiogfls lf lc petrojgfog sl utocoze lfslftodg ejpcog pere rlalrorsle ces pertoiopeiogfls lf ceprgpolded dl lftodedls qulplrtlflilf e cgs ofvlrsgrls
y prgpolterogs,pertoiopeiogfls dl pertêioplsg joljbrgs dl lftodedlsjutuecostes.
Lquoty-
Yltt cld Ymerl
Besld
^eyjlft
Trefseit ogf
E smerl-besld peyjlfttrefseitogf of wmoim tml lftoty
(e) rlilovls kggds grslrvoils es igfsodlretogf agrots gwf lquoty ofstrujlfts(oficudofk smerls gr smerlgptogfs), gr
(b) rlilovls kggds grslrvoils but mes fg gbcoketogf
tg slttcl tml trefseitogf wotmtml suppcolr.
TrefseiioùfIgf ̂ ekgsBesedgs Lf
EiiogflsCoquodedeJldoeftl
Ofstrujlftgs Dl^etrojgfog
\fe trefseiioùf igfpekgs besedgs lf eiiogflslf ce qul ce lftoded
(e) rliobl bolfls gslrvoiogs igjgigftreprlsteioùf dl susofstrujlftgs dl petrojgfogprgpogs (oficuylfdg eiiogflsg gpiogfls sgbrl eiiogfls),
g (b) rliobl bolfls gslrvoiogs plrg fg tolflgbcokeioùf dl coquoder cetrefseiioùf igf lcprgvlldgr.
Lxost ̂ r oil Tml proil tmet wgucd blrlilovld tg slcc ef esslt gr peod tg trefsalr e coebocoty.
^rliog DlYecode
Lc prliog qul sl rlioborêepgr vlfdlr uf eitovg g slpekerêe pgr trefsalror ufpesovg.
Lxplitld
Iesm Acgws
Tml prgbebocoty-wlokmtld
evlrekl (ol jlef ga tmldostrobutogf) ga pgssobcl auturliesm acgws.
Acuhg Dl
LalitovgLsplredg
Lc prgjldog pgfdlredg
dl ce prgbebocoded (ls dlior,ce jldoe dl ce dostrobuioùf)dl cgs acuhgs dl lalitovgauturgs pgsobcls.
Lxpcgret ogf
Efd Lvecuet ogf
Esslt
Lxpcgretogf efd lvecuetogflxplfdoturls rligkfosld esesslts of eiigrdefil wotm tmllftoty‟s eiiguftofk pgcoiy.
Eitovgs ^ereLxpcgreioùf _
Lvecueioùf
Dlsljbgcsgsrlceiogfedgs igf celxpcgreioùf y lvecueioùfrligfgiodgs igjg eitovgs dleiulrdg igf ce pgcêtoieigftebcl dl ce lftoded.
Lxpcgret ogf
Efd Qecuet ogfLxpldo turls
Lxplfdoturls ofiurrld by
ef lftoty of igfflitogf wotmtml lxpcgretogf agr efdlvecuetogf ga joflrecrlsgurils blagrl tml tlimfoiecalesobocoty efd igjjlrioecvoebocoty ga lxtreitofk e joflrecrlsguril erl dljgfstrebcl.
Dlsljbgcsgs
RlceiogfedgsIgf CeLxpcgreioùf _
Lvecueioùf
Dlsljbgcsgs lalituedgs
pgr ufe lftoded lf rlceioùfigf ce lxpcgreioùf y celvecueioùf dl rliursgsjoflrecls, eftls dl qul slpulde dljgstrer ceaeitobocoded tïifoie y cevoebocoded igjlrioec dl celxtreiioùf dl rliursgsjoflrecls.
Lxpcgret ogf
Agr Lvecuetogf
Ga Joflrec
Rlsgurils
Tml slerim agr joflrecrlsgurils, oficudofk joflrecs,goc, feturec kes efd sojocer
fgf-rlklflretovl rlsgurilseatlr tml lftoty mes gbteofldclkec rokmts tg lxpcgrl of esplioaoi erle, es wlcc es tml
Lxpcgreioùf _Lvecueioùf Dl
Rliursgs
Joflrecls
Ce bøsqulde dl rliursgsjoflrecls, oficuylfdgjoflrecls, pltrùclg, kes
feturec y rliursgs sojocerlsfg rlfgvebcls, rlecozede ufevlz qul ce lftoded megbtlfodg dlrlimgs clkecls
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-9;-
dltlrjofetogf ga tml tlimfoiecalesobocoty efd igjjlrioecvoebocoty ga lxtreitofk tmljoflrec rlsguril.
pere lxpcgrer lf uf årledltlrjofede, esê igjg cedltlrjofeioùf dl ceaeitobocoded tïifoie y cevoebocoded igjlrioec dl celxtreiioùf dl rliursgsjoflrecls.
Aeor Qecul Tml ejguft agr wmoim efesslt igucd bl lximefkld, ecoebocoty slttcld, gr ef lquotyofstrujlft kreftld igucd bllximefkld, bltwllf`fgwcldklebcl, woccofk pertolsof ef erj‟s clfktm trefseitogf.
QecgrRezgfebcl
Lc ojpgrtl pgr lc qul ufeitovg pgdrêe slroftlriejboedg, uf pesovgcoquodedg, g uf ofstrujlftgdl petrojgfog igfildodgpgdrêe slr oftlriejboedg,lftrl pertls oftlrlsedes ydlbodejlftl ofagrjedes, lfufe trefseiioùf rlecozede lfigfdoiogfls dlofdlplfdlfioe jutue.
AofefioecEsslt Gr
Aofefioec
Coeboc o ty Mlcd
Agr Tredofk.
E aofefioec esslt graofefioec coebocoty tmet8(e) os eiquorld gr ofiurrld
profiopeccy agr tml purpgsl gaslccofk gr rlpurimesofk ot oftml fler tlrj0
(b) gf ofotoec rligkfotogf os pert ga e pgrtagcog ga odlftoaoldaofefioec ofstrujlfts tmet erljefekld tgkltmlr efd agrwmoim tmlrl os lvodlfil ga erlilft eituec pettlrf ga smgrt-tlrj prgaot-te`ofk0 gr
(i) os e dlrovetovl (lxilptagr e dlrovetovl tmet os eaofefioec kuereftll igftreitgr e dlsokfetld efd laalitovlmldkofk ofstrujlft).
Jeftlfodg^ere Flkgioer \f eitovg aofefiolrg gpesovg aofefiolrg qul8(e) sl igjpre g sl
ofiurrl lf ïc profiopecjlftligf lc gbhltovg dl vlfdlrcg gdl vgcvlr e igjprercg lf ufauturg ilriefg0
(b) lf su rligfgiojolftgofoioec ls pertl dl ufeiertlre dl ofstrujlftgsaofefiolrgs odlftoaoiedgs, qulsl klstogfef igfhuftejlftly pere ce iuec lxostl
lvodlfioe dl uf petrùf rlecrliolftl dl gbtlfioùf dlblflaoiogs e igrtg pcezg0 g
(i) ls uf dlrovedg(lxilptg uf dlrovedg qulsle uf igftretg dl kereftêeaofefiolre g meye sodgdlsokfedg igjg ufofstrujlftg dl igblrturelaoiez).
Aofefioec
Kuereftll
Igftreit
E igftreit tmet rlquorls tmlossulr tg je`l splioaold
peyjlfts tg rlojbursl tmlmgcdlr agr e cgss ot ofiursblieusl e splioaold dlbtgraeocs tg je`l peyjlft wmlfdul of eiigrdefil wotm tmlgrokofec gr jgdoaold tlrjs ga edlbt ofstrujlft.
Igftretg DlKereftêe
Aofefiolre
\f igftretg qul rlquolrlqul lc ljosgr lalitøl pekgs
lspliêaoigs pere rlljbgcserec tlfldgr pgr ce pïrdode lfce qul ofiurrl iuefdg ufdludgr lspliêaoig ofiujpcesu gbcokeioùf dl pekg e suvlfiojolftg, dl eiulrdg igfces igfdoiogfls, grokofecls gjgdoaoiedes, dl ufofstrujlftg dl dlude.
Aofefioec
Coeboc o ty Et Aeor
Qecul Tmgrgukm
^rga o t Gr Cgss
E aofefioec coebocoty tmetjllts gfl ga tml agccgwofkigfdotogfs.
(e) Ot jllts tml dlaofotogfga mlcd agr tredofk.
(b) \pgf ofotoec rligkfotogfot os dlsokfetld by tml lftoty
^esovgsAofefiolrgs UulYl Igftebocoilf
Ec QecgrRezgfebcl IgfIejbogs LfRlsuctedgs
\f pesovg aofefiolrg quliujpce eckufe dl cessokuolftls igfdoiogfls8
(e) Iujpcl ce dlaofoioùfdl jeftlfodg pere flkgioer.(b) Dlsdl lc jgjlftg
dlc rligfgiojolftg ofoioec, me
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Okclsoes Clùf, Hlsøs
-9=-
es et aeor vecul tmrgukm prgaotgr cgssls.
sodg dlsokfedg pgr celftoded pere igftebocozercg ecvecgr rezgfebcl igf iejbogslf rlsuctedgs.
Aofefioec
Ros`
Tml ros` ga e pgssobclauturl imefkl of gfl gr jgrl
ga e splioaold oftlrlst retl,aofefioec ofstrujlft proil,igjjgdoty proil, agrlokflximefkl retl, ofdlx ga proilsgr retls, irldot retofk gr irldotofdlx gr gtmlr veroebcl, prgvodld of tml iesl ga e fgf-aofefioec veroebcl tmet tmlveroebcl os fgt splioaoi tg e perty tg tml igftreit.
RolskgAofefiolrg
Lc rolskg qul rlprlslfteuf pgsobcl iejbog auturg lf
ufe g jås dl ces sokuolftlsveroebcls8 uf tese dl oftlrïslsplioaoiedg, lc prliog dl ufofstrujlftg aofefiolrg, lcprliog dl ufe jetlroe projeigtozede, uf topg dl iejbog,uf êfdoil dl prliogs g dloftlrlsls, ufe icesoaoieioùf guf êfdoil irldotoiog u gtreveroebcl. Yo sl trete dl ufeveroebcl fg aofefiolre, lsflilserog qul ce josje fgsle lspliêaoie dl ufe dl ces
pertls lf lc igftretg.Aorj
^urimesl
Igjjotjlft
Ef ekrlljlft wotm efufrlcetld perty, bofdofk gfbgtm pertols efd usueccyclkeccy lfagrilebcl, tmet (e)splioaols ecc sokfoaoieft tlrjs,oficudofk tml proil efd tojofkga tml trefseitogfs, efd (b)oficudls e dosofilftovl agrfgf-plragrjefil tmet ossuaaoiolftcy
cerkl tg je`l plragrjefil
mokmcy prgbebcl.
IgjprgjosgAorjl DlIgjpre
\f eiulrdg igf uftlrilrg fg vofiucedg, quligjprgjltl e ejbes pertlsy pgr cg klflrec ls lxokobclclkecjlftl, qul (e)lsplioaoie tgdes cesigfdoiogfls sokfoaoietoves,oficuylfdg lc prliog y lcpcezg dl ces trefseiiogfls, y(b) oficuyl ufe plfecozeioùfpgr ofiujpcojolftg cg
suaoiolftljlftl sokfoaoietovepere qul lc iujpcojolftg dlceiulrdg sle ectejlftlprgbebcl.
Aorst OARY
Aofefioec
Ytetljlft
Tml aorst effuec aofefioecstetljlfts of wmoim ef lftotyedgpts Oftlrfetogfec AofefioecRlpgrtofk Ytefderds (OARYs),by ef lxpcoiot efd ufrlslrvldstetljlft ga igjpcoefil wotmOARYs.
^rojlrgsLstedgs
Igfagrjl E CesFOOA
Cgs projlrgs lstedgsaofefiolrgs efuecls lf cgsiuecls ufe lftoded edgpteces Fgrjes Oftlrfeiogfeclsdl Ofagrjeioùf Aofefiolre(FOOA), jldoeftl ufedlicereioùf, lxpcêiote y sofrlslrves, dl iujpcojolftg
igf ces FOOA.
Aorst OARY
Rlpgrt ofk
^lr ogd
Tml cetlst rlpgrtofk plrogdigvlrld by ef lftoty‟s aorstOARY aofefioec stetljlfts.
^rojlr^lrogdg Ygbrl LcUul Yl OfagrjeIgfagrjl E Ces
Fooa
Lc plrogdg jås rliolftlsgbrl lc qul sl ofagrje jåsrliolftl iubolrtg pgr cgsprojlrgs lstedgs aofefiolrgsigfagrjl e ces FOOA dl ufelftoded.
Aorst Tojl
Edgptlr
Ef lftoty tmet prlslfts otsaorst OARY aofefioecstetljlfts.
Lftoded UulEdgpte ^gr
^rojlre Qlz Ces
Fooa (G Edgpteftl^gr ^rojlre Qlz)
Ce lftoded qul prlslftesus projlrgs lstedgsaofefiolrgs igfagrjl e ces
FOOA.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-9?-
Kggdwo c c Ef esslt rlprlslftofk tmlauturl ligfgjoi blflaotserosofk argj gtmlr essltseiquorld of e busoflssigjbofetogf tmet erl fgt
ofdovodueccy odlftoaold efdslperetlcy rligkfosld.
Agfdg dlIgjlriog
\f eitovg qul rlprlslftecgs blflaoiogs ligfùjoigsauturgs qul surklf dl gtrgseitovgs edquorodgs lf ufeigjbofeioùf dl flkgiogs
qul fg lståf odlftoaoiedgsofdovoduecjlftl forligfgiodgs dl agrjeslperede.
Kreft Detl Tml detl et wmoim tmllftoty efd efgtmlr perty(oficudofk ef ljpcgyll)ekrll tg e smerl-besld peyjlft errefkljlft, blofkwmlf tml lftoty efd tmliguftlrperty mevl e smerldufdlrstefdofk ga tml tlrjs
efd igfdotogfs ga tmlerrefkljlft. Et kreft detltml lftoty igfalrs gf tmliguftlrperty tml rokmt tg iesm,gtmlr esslts, gr lquotyofstrujlfts ga tml lftoty, prgvodld tml splioaold vlstofkigfdotogfs, oa efy, erl jlt. Oatmet ekrlljlft os subhlit tgef epprgvec prgilss (agrlxejpcl, by smerlmgcdlrs),kreft detl os tml detl wmlftmet epprgvec os gbteofld.
Alime DlIgfilsoùf
Ce alime lf qul celftoded y uf tlrilrg(oficuylfdg lf lstl tïrjofge cgs ljpcledgs) eciefzefuf eiulrdg dl pekgsbesedgs lf eiiogfls, qulsl prgduil iuefdg celftoded y ce igftrepertl
cclkef e uf lftlfdojolftgigjpertodg sgbrl cgs pcezgsy igfdoiogfls dlc eiulrdg.Lf ce alime dl igfilsoùf, celftoded igfaolrl e ceigftrepertl lc dlrlimg erliobor lalitovg, gtrgs eitovgs,g ofstrujlftgs dl petrojgfogdl ce josje, suhltg eciujpcojolftg, lf su iesg,dl dltlrjofedesigfdoiogfls pere ceigfsgcodeioùf
(orrlvgiebocoded) dl ceigfilsoùf. Yo lsl eiulrdglstå suhltg e uf prgilsg dleprgbeioùf (pgr lhljpcg, pgrcgs eiiogfostes) ce alime dligfilsoùf ls equïcce lf cequl sl gbtolfl ceeprgbeioùf.
Krgup E perlft efd otssubsodoerols.
Krupg \fe jetroz y sussubsodoeroes.
Kuereftlld
Blfla o ts
^eyjlfts gr gtmlr blflaotstg wmoim e pertoiucer pgcoiymgcdlr gr ofvlstgr mesef ufigfdotogfec rokmt tmet osfgt subhlit tg tml igftreituecdosirltogf ga tml ossulr.
^rlsteiogflsKereftozedes
Cgs pekgs u gtresprlsteiogfls sgbrl cgs qullc tlfldgr dl ce pùcoze g lcofvlrsgr tlfke uf dlrlimgofigfdoiogfec, qul fg lstïsuhltg e ce dosirlioùf dlcljosgr.
Kuereftlld
Lcljlfts
Ef gbcoketogf tg peykuereftlld blflaots, oficudldof e igftreit tmet igfteofs edosirltogfery pertoiopetogfaleturl.
LcljlftgKereftozedg
\fe gbcokeioùf dl pekerprlsteiogfls kereftozedes,oficuode lf uf igftretg quligftolfl uf lcljlftg dlpertoiopeioùf dosirliogfec.
Mokmlst Efd
Blst \sl
Tml usl ga e fgf-aofefioecesslt by jer`lt pertoiopefts
Jåxojg _Jlhgr \sg
Lc usg dl uf eitovg fgaofefiolrg pgr pertoiopeftls
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Okclsoes Clùf, Hlsøs
-4>-
tmet wgucd jexojosl tml veculga tml esslt gr tml krgup gaesslts efd coebocotols (lk ebusoflss) wotmof wmoim tmlesslt wgucd bl usld.
dlc jlriedg quljexojozerêe lc vecgr dlceitovg g dlc krupg dl eitovgsy pesovgs (pgr lhljpcg, ufflkgiog) lf lc qul slutocozerêe doimg eitovg.
Mokmcy^rgbebcl Yokfoaoieftcy jgrl co`lcytmef prgbebcl. Ectejlftl^rgbebcl Igf ufe prgbebocodedsokfoaoietovejlftl jeygr dlqul giurre qul dl qul fggiurre.
Ofigjl
Epprgeim
Qecuetogf tlimfoquls tmetigfvlrt auturl ejgufts (lkiesm acgws gr ofigjl efdlxplfsls) tg e sofkcl iurrlft(ol dosiguftld) ejguft. Tmlaeor vecul jlesurljlft osdltlrjofld gf tml besos gatml vecul ofdoietld by iurrlft
jer`lt lxplitetogfs ebguttmgsl auturl ejgufts.
Lfagqul DlcOfkrlsg
Ces tïifoies dlvecgreioùf qul igfvolrtlfojpgrtls auturgs (pgrlhljpcg, acuhgs dl lalitovg gofkrlsgs y kestgs) lf ufojpgrtl prlslftl øfoig (lsdlior, dlsigftedg). Cejldoioùf dlc vecgr rezgfebcl
sl dltlrjofe sgbrl ce besldlc vecgr ofdoiedg pgr ceslxplitetoves dl jlriedgprlslftls sgbrl lsgsojpgrtls auturgs.
Ofigjl
Argj E
Ytruiturld
Lftoty.
Agr tml purpgsl ga tmosOARY, ofigjl argj estruiturld lftoty oficudls, butos fgt cojotld tg, rliurrofk efdfgf-rliurrofk alls, oftlrlst,dovodlfds, keofs gr cgssls gftml rljlesurljlft gr
dlrligkfotogf ga oftlrlsts ofstruiturld lftotols efd keofsgr cgssls argj tml trefsalr gaesslts efd coebocotols tg tmlstruiturld lftoty.
Ofkrlsg^rgildlftl Dl
\fe LftodedLstruiturede
^ere lc prgpùsotg dl lsteFOOA, ofkrlsg prgildlftl dlufe lftoded lstruituredeoficuyl, plrg fg sl cojote e,igjosogfls rliurrlftls y fgrliurrlftls, oftlrlsls,dovodlfdgs, kefefioes g
pïrdodes lf ce fulvejldoioùf, g behe lf iulftesdl pertoiopeiogfls lflftodedls lstruituredes ykefefioes g pïrdodes dltrefsalrlfioes dl eitovgs ypesovgs e ce lftodedlstruiturede.
Ofputs Tml essujptogfs tmetjer`lt pertoiopefts wgucd uslwmlf proiofk tml esslt grcoebocoty, oficudofk essujptogfs
ebgut ros`, suim es tmlagccgwofk8
(e) tml ros` ofmlrlft of e pertoiucer vecuetogf tlimfoqulusld tg jlesurl aeor vecul(suim es e proiofk jgdlc)0 efd
(b) tml ros` ofmlrlft of tmlofputs tg tml vecuetogftlimfoqul. Ofputs jey blgbslrvebcl gr ufgbslrvebcl.
Detgs DlLftrede
Cgs supulstgs qul cgspertoiopeftls dlc jlriedgutocozerêef ec aoher lc prliog dlceitovg g pesovg, oficuylfdg
cgs supulstgs sgbrl lcrolskg, tecls igjg cessokuolftls8
(e) lc rolskg ofmlrlftl eufe tïifoie dl vecgreioùfigfirlte utocozedg pere jldorlc vecgr rezgfebcl (tec igjguf jgdlcg dl aoheioùf dlprliogs)0 y
(b) lc rolskg ofmlrlftl ecgs detgs dl lftrede dl cetïifoie dl vecgreioùf. Cgsdetgs dl lftrede puldlf slr
gbslrvebcls g fggbslrvebcls.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-45-
Ofsurefil
Esslt
Ef ofsurlr‟s fltigftreituec rokmts ufdlr efofsurefil igftreit.
EitovgsDlrovedgs Dl
Igftretgs DlYlkurg
Cgs dlrlimgsigftreituecls fltgs dl ufeeslkuredgre, qul sl dlrovefdl uf igftretg dl slkurg.
Ofsurefil
Igftreit
E igftreit ufdlr wmoim
gfl perty (tml ofsurlr)eiilpts sokfoaoieft ofsurefilros` argj efgtmlr perty (tml pgcoiymgcdlr) by ekrllofk tgigjplfsetl tml pgcoiymgcdlroa e splioaold ufilrteof auturllvlft (tml ofsurld lvlft)edvlrslcy eaalits tml pgcoiymgcdlr.
Igftretg Dl
Ylkurg
\f igftretg lf lc qul
ufe dl ces pertls (ceeslkuredgre) eilpte ufrolskg dl slkurg sokfoaoietovgdl ce gtre pertl (lc tlfldgrdl ce pùcoze), eigrdefdgigjplfser ec tlfldgr sogiurrl uf lvlftg auturgofiolrtg (lc lvlftgeslkuredg) qul ealite dlagrje edvlrse ec tlfldgr dlcslkurg.
Ofsurefil
Coebo c o ty
Ef ofsurlr‟s flt
igftreituec gbcoketogfs ufdlref ofsurefil igftreit.
^esovg ^gr
Ylkurgs
Ces gbcokeiogfls
igftreituecls fltes dl ceeslkuredgre, qul sl dlrovefdl uf igftretg dl slkurg.
Ofsurld
Lvlft
Ros`, gtmlr tmef aofefioecros`, trefsalrrld argj tmlmgcdlr ga e igftreit tg tmlossulr.
LvlftgEslkuredg
\f lvlftg auturg ofiolrtgqul lstå iubolrtg pgr ufigftretg dl slkurg y irle ufrolskg dl slkurg.
Ofsurlr Tml perty tmet mes efgbcoketogf ufdlr ef ofsurefiligftreit tg igjplfsetl e pgcoiymgcdlr oa ef ofsurldlvlft giiurs.
Eslkuredgre(Lftoded)
Ce pertl qul, lf ufigftretg dl slkurg, tolfl cegbcokeioùf dl igjplfser ectlfldgr dlc slkurg lf iesgdl qul giurre lc lvlftg
eslkuredg.
Oftefkobcl
Esslt
Ef odlftoaoebcl fgf-jgfltery esslt wotmgut pmysoiec substefil.
EitovgOftefkobcl
\f eitovg odlftoaoiebcl, dlieråitlr fg jgflterog y sofsustefioe aêsoie.
Oftlrlst Of
efgtmlr
Igjpefy
Agr tml purpgsl ga tmosOARY, ef oftlrlst of efgtmlrlftoty rlalrs tg igftreituecefd fgf-igftreituecofvgcvljlft tmet lxpgsls eflftoty tg veroebocoty ga rlturfsargj tml plragrjefil ga tml
gtmlr lftoty. Ef oftlrlst ofefgtmlr lftoty ief bllvodlfild by, but os fgtcojotld tg, tml mgcdofk galquoty gr dlbt ofstrujlfts eswlcc es gtmlr agrjs gaofvgcvljlft suim es tml prgvosogf ga aufdofk, coquodotysuppgrt, irldot lfmefiljlftefd kuereftlls. Ot oficudlstml jlefs by wmoim ef lftotymes igftrgc gr hgoft igftrgc ga,gr sokfoaoieft ofaculfil gvlr,efgtmlr lftoty. Ef lftoty dglsfgt flilsserocy mevl efoftlrlst of efgtmlr l
^ertoiopeioùfLf Gtre Lftoded
^ere lc prgpùsotg dl lsteFOOA, ufe pertoiopeioùf lfgtre lftoded sl rlaolrl eojpcoieiogfls igftreitueclsy fg igftreituecls qullxpgfl e ufe lftoded e ceveroebocoded dl cgs
rlfdojolftgs prgildlftls dlcgs dl gtre lftoded. \fepertoiopeioùf lf gtre lftodedpuldl pgflrsl lf lvodlfioejldoeftl, plrg fg sl cojotee, ce tlflfioe dlofstrujlftgs dl dlude gpetrojgfog, esê igjg gtresagrjes dl ojpcoieioùf teclsigjg ce prgvosoùf dl agfdgs,epgyg dl coquodlz, jlhgreirldotoioe y kereftêes. Oficuylcgs jldogs pgr cgs qul ufelftoded tolfl igftrgc gigftrgc igfhuftg dl gtrelftoded, g ofaculfioe
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Okclsoes Clùf, Hlsøs
-42-
sokfoaoietove sgbrl ïste. \felftoded fg tolflflilseroejlftl ufepertoiopeioùf lf gtre lftoded,øfoiejlftl dlbodg e uferlceioùf mebotuec icolftlsujofostredgr.
Oftlrlst Retl
Ros`
Tml ros` tmet tml aeor veculgr auturl iesm acgws ga eaofefioec ofstrujlft woccacuituetl blieusl ga imefklsof jer`lt oftlrlst retls.
Rolskg DlTese Dl Oftlrïs
Lc rolskg dl qul lc vecgrrezgfebcl g cgs acuhgs dllalitovg auturgs dl ufofstrujlftg aofefiolrgpuldef acuituer igjgigfsliulfioe dl veroeiogflslf ces teses dl oftlrïs dljlriedg.
Aofefioec
Rlpgrt ofk
Ytefderds
(OARYs)
Ytefderds efdOftlrprltetogfs ossuld by tmlOftlrfetogfec Eiiguftofk
Ytefderds Bgerd (OEYB).Tmly igjprosl8(e) Oftlrfetogfec Aofefioec
Rlpgrtofk Ytefderds0(b) Oftlrfetogfec
Eiiguftofk Ytefderds0(i) OAROI Oftlrprltetogfs0
efd(d) YOI Oftlrprltetogfs.
FgrjesOftlrfeiogfeclsDl Ofagrjeioùf
Aofefiolre (FOOA)
Fgrjes lOftlrprlteiogfls ljotodes pgrlc Igfslhg dl Fgrjes
Oftlrfeiogfecls dlIgftebocoded (OEYB). LsesFgrjes igjprlfdlf8
(e) FgrjesOftlrfeiogfecls dlOfagrjeioùf Aofefiolre0
(b)ces FgrjesOftlrfeiogfecls dlIgftebocoded0
(i) OftlrprlteiogflsIOFOOA0 y (d) Oftlrprlteiogflsdlc YOI.
Oftr ofsoiQecul
Tml doaalrlfil bltwllftml aeor vecul ga tml smerls tgwmoim tml iguftlrperty mestml (igfdotogfec grufigfdotogfec) rokmt tgsubsirobl gr wmoim ot mes tmlrokmt tg rlilovl, efd tml proil(oa efy) tml iguftlrperty os (grwocc bl) rlquorld tg pey agrtmgsl smerls.
QecgrOftrêfslig Ce doalrlfioe lftrl lcvecgr rezgfebcl dl ceseiiogfls qul ce igftrepertltolfl dlrlimg (igfdoiogfec gofigfdoiogfec) e susirobor, gqul tolfl dlrlimg e rliobor ylc prliog (so lxostolsl) qul ceigftrepertl lstå (g lsterå)gbcokede e peker pgr lseseiiogfls.
Hgoft
Errefkljlft
Ef errefkljlft ga wmoimtwg gr jgrl pertols mevl hgoft
igftrgc.
EiulrdgIgfhuftg
\f eiulrdg pgr lc iuecdgs g jås pertls tolflf
igftrgc igfhuftg.
Hgoft
Igftrg c
Tml igftreitueccy ekrlldsmerofk ga igftrgc ga eferrefkljlft, wmoim lxostsgfcy wmlf dliosogfs ebgut tmlrlclveft eitovotols rlquorl tmlufefojgus igfslft ga tml pertols smerofk igftrgc.
IgftrgcIgfhuftg
Lc rlpertg dlc igftrgcigftreituecjlftl dliododgdl uf eiulrdg, qul lxostlsgcg iuefdg ces dliosogflssgbrl ces eitovodedlsrlclveftls rlquolrlf lcigfslftojolftg ufåfojl dlces pertls qul igjpertlf lcigftrgc.
HgoftGplret ogfs
Hgoft errefkljlftswmlrlby tml pertols tmet mevl hgoft igftrgc ga tmlerrefkljlft mevl rokmts tg
GplreioùfIgfhufte
\f eiulrdg igfhuftgjldoeftl lc iuec ces pertlsqul tolflf igftrgc igfhuftgdlc eiulrdg tolflf dlrlimg
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-49-
tml esslts, efd gbcoketogfs agrtml coebocotols, rlcetofk tg tmlerrefkljlft.
e cgs eitovgs y gbcokeiogflsigf rlsplitg e cgs pesovgs,rlceiogfedgs igf lc eiulrdg.
Hgoft
Gplretgr
E perty tg e hgoft gplretogftmet mes hgoft igftrgc ga tmet hgoft gplretogf.
GplredgrIgfhuftg
\fe pertl dl ufegplreioùf igfhufte qul tolfligftrgc igfhuftg sgbrl ïste.
Hgoft
Qlfturl
Hgoft errefkljlftswmlrlby tml pertols tmet mevl hgoft igftrgc ga tmlerrefkljlft mevl rokmts tgtml flt esslts ga tmlerrefkljlft.
FlkgiogIgfhuftg
\f eiulrdg igfhuftgjldoeftl lc iuec ces pertlsqul tolflf igftrgc igfhuftgdlc eiulrdg tolflf dlrlimge cgs eitovgs fltgs dl ïstl.
Clvlc 5
Ofputs
Uugtld proils(ufedhustld) of eitovl jer`ltsagr odlftoiec esslts grcoebocotols tmet tml lftoty iefeiilss et tml jlesurljlftdetl.
Detgs DlLftrede Dl Fovlc
5
^rliogs igtozedgs (sofehuster) lf jlriedgs eitovgspere eitovgs g pesovgsodïftoigs e cgs qul ce lftodedpuldl eiildlr lf ce alimedl ce jldoioùf.
Clvlc 2
Ofputs
Ofputs gtmlr tmef qugtld proils oficudld wotmof Clvlc 5tmet erl gbslrvebcl agr tmlesslt gr coebocoty, lotmlr dorlitcygr ofdorlitcy.
Detgs DlLftrede Dl Fovlc
2
Detgs dl lftrededostoftgs dl cgs prliogsigtozedgs oficuodgs lf lcFovlc 5 qul sgf gbslrvebclspere cgs eitovgs g pesovgs,dorlite g ofdorlitejlftl.
Clvlc 9
Ofputs
\fgbslrvebcl ofputs agrtml esslt gr coebocoty.
Detgs DlLftrede Dl Fovlc
9
Detgs dl lftrede fggbslrvebcls pere lc eitovg gpesovg.
JutuecLft o ty
Ef lftoty, gtmlr tmef efofvlstgr-gwfld lftoty, tmet prgvodls dovodlfds, cgwlrigsts gr gtmlr ligfgjoiblflaots dorlitcy tg ots gwflrs,jljblrs gr pertoiopefts. Agrlxejpcl, e jutuec ofsurefiligjpefy, e irldot ufogf efd eig-gplretovl lftoty erl eccjutuec lftotols.
LftodedJutuecoste \fe lftoded, dostofte dlces qul sgf prgpolded dlcofvlrsgr, qul prgpgriogfedorlitejlftl e susprgpolterogs, joljbrgs gpertêiopls, dovodlfdgs,igstgs jås behgs u gtrgsblflaoiogs ligfùjoigs. ^grlhljpcg, ufe igjpeõêe dlslkurgs dl ieråitlrjutuecoste, iggplretove dlirïdotg y ufe lftodediggplretove sgf tgdes lcces
lftodedls dl ieråitlrjutuecoste.
Fgf-
Igftrg c c ofk
Oftlrlst
Tml lquoty of e subsodoeryfgt ettrobutebcl, dorlitcy grofdorlitcy, tg e perlft.
^ertoiopeioùfFg Igftrgcedgre
Lc petrojgfog dl ufesubsodoeroe fg etrobuobcl,dorlite g ofdorlitejlftl, e ceigftrgcedgre.
Fgf-Iurrlft
Esslt
Ef esslt tmet dgls fgtjllt tml dlaofotogf ga eiurrlft esslt.
Eitovg FgIgrrolftl
\f eitovg qul fg iujpclce dlaofoioùf dl eitovgigrrolftl.
Gplfofk
OARY Ytetljlf t
Ga Aofefioec
Ef lftoty‟s stetljlft gaaofefioec pgsotogf et tml detlga trefsotogf tg OARYs.
Lstedg DlYotueioùf
Aofefiolre Dl
Lc lstedg dl sotueioùfaofefiolre dl ufe lftoded lfce alime dl trefsoioùf e ces
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Okclsoes Clùf, Hlsøs
-44-
^gso t ogf EplrtureIgfagrjl E Ces
FOOA.
FOOA.
Gplretofk
Ylkjlft
Ef gplretofk slkjlft os e
igjpgflft ga ef lftoty8(e) tmet lfkekls of
busoflss eitovotols argj wmoimot jey lerf rlvlfuls efdofiur lxplfsls (oficudofkrlvlfuls efd lxplfslsrlcetofk tg trefseitogfs wotmgtmlr igjpgflfts ga tmlsejl lftoty),
(b) wmgsl gplretofkrlsucts erl rlkucercy rlvolwldby tml
lftoty‟s imola gplretofk
dliosogf je`lr tg je`ldliosogfs ebgut rlsgurils tgbl eccgietld tg tml slkjlftefd esslss ots plragrjefil,efd
(i) agr wmoim dosirltlaofefioec ofagrjetogf oseveocebcl.
Ylkjlftgs
Dl Gplreioùf
\f slkjlftg dl
gplreioùf ls uf igjpgflftldl ufe lftoded8(e) qul dlserrgcce
eitovodedls dl flkgiog dlces qul puldl gbtlflrofkrlsgs dl ces eitovodedlsgrdoferoes l ofiurror lfkestgs (oficuodgs cgsofkrlsgs dl ces eitovodedlsgrdoferoes y cgs kestgs pgr
trefseiiogfls igf gtrgsigjpgflftls dl ce josjelftoded),
(b) iuygs rlsuctedgs dlgplreioùf sgf rlvosedgs dlagrje rlkucer pgr ce jåxojeeutgroded lf ce tgje dldliosogfls dl gplreioùf dlce lftoded, pere dliodor sgbrlcgs rliursgs qul dlblfesokfersl ec slkjlftg ylvecuer su rlfdojolftg0 y
(i) sgbrl lc iuec sldospgfl dl ofagrjeioùfaofefiolre doalrlfioede.
Gtmlr ̂ r oilRos`
Tml ros` tmet tml aeor veculgr auturl iesm acgws ga eaofefioec ofstrujlft woccacuituetl blieusl ga imefklsof jer`lt proils (gtmlr tmeftmgsl erosofk argj oftlrlstretl ros` gr iurrlfiy ros`),wmltmlr tmgsl imefkls erlieusld by aeitgrs splioaoi tgtml ofdovoduec aofefioecofstrujlft gr ots ossulr gr byaeitgrs eaalitofk ecc sojoceraofefioec ofstrujlfts tredld of
tml jer`lt.
Gtrgs RolskgsDl ^rliog Lc rolskg dl qul lc vecgrrezgfebcl g cgs acuhgs dllalitovg auturgs dl ufofstrujlftg aofefiolrgpuldef acuituer igjgigfsliulfioe dl veroeiogflslf cgs prliogs dl jlriedg(doalrlftls dl ces qulprgvolflf dlc rolskg dl tesedl oftlrïs y dlc rolskg dltese dl iejbog), sle qullcces lstïf ieusedes pgraeitgrls lspliêaoigs ec
ofstrujlftg aofefiolrg lfigfirltg g e su ljosgr, gpgr aeitgrls qul ealitlf etgdgs cgs ofstrujlftgsaofefiolrgs sojocerlsflkgioedgs lf lc jlriedg.
Gwflr Agr tml purpgsls ga tmosOARY, gwflrs os usld brgedcytg oficudl mgcdlrs ga lquotyoftlrlsts ga ofvlstgr-gwfldlftotols efd gwflrs grjljblrs ga, gr pertoiopefts of,
jutuec lftotols.
^rgpolterogs E lalitgs dl lste FOOA prgpolterogs sl utocoze lfslftodg ejpcog pere rlalrorsle cgs pgslldgrls dlpertoiopeiogfls lf lcpetrojgfog dl ces lftodedls
qul plrtlflilf e ofvlrsgrlsy e cgs prgpolterogs,pertêiopls g joljbrgs dllftodedls jutuecostes.
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-4<-
^erlft Ef lftoty tmet igftrgcs gflgr jgrl lftotols.
Igftrgcedgre \fe lftoded qul igftrgceufe g jås lftodedls.
^est Dul E aofefioec esslt os pestdul wmlf e iguftlrperty mes
aeocld tg je`l e peyjlftwmlf igftreitueccy dul.
Lf Jgre \f eitovg aofefiolrg lstålf jgre iuefdg ce
igftrepertl me dlhedg dllalituer uf pekg iuefdgigftreituecjlftl dlbemeilrcg.
^gc oiymgcdlr E perty tmet mes e rokmt tgigjplfsetogf ufdlr efofsurefil igftreit oa efofsurld lvlft giiurs.
Tlfldgr DlcIgftretg
Ce pertl dlc igftretg dlslkurg qul edquolrl lcdlrlimg e slr igjplfsedg,lf iesg dl prgduiorsl lclvlftg eslkuredg.
^gwlr Lxostofk rokmts tmet kovl tmliurrlft ebocoty tg dorlit tml
rlclveft eitovotols.
^gdlr Dlrlimgs lxostlftls qulgtgrkef ce iepeioded
prlslftl dl dorokor ceseitovodedls rlclveftls.
^rlvogus
KEE^
Tml besos ga eiiguftofktmet e aorst-tojl edgptlr usldojjldoetlcy blagrl edgptofkOARYs.
^IKEEftlrogrls
Ces besls dligftebocozeioùf qul celftoded qul edgpte pgrprojlre vlz ces FOOA,utocozebe ofjldoetejlftleftls dl epcoier ces FOOA.
^rgbebcl Jgrl co`lcy tmef fgt. ^rgbebcl Uul tolfl jåsprgbebocoded dl qul giurrequl dl cg igftrerog. ufoded
klflredgre
^rgtlitovl
Rokmts
Rokmts dlsokfld tg prgtlittml oftlrlst ga tml pertymgcdofk tmgsl rokmts wotmgutkovofk tmet perty pgwlr gvlrtml lftoty tg wmoim tmgslrokmts rlcetl.
Dlrlimgs^rgtlitgrls
Cgs dlrlimgs doslõedgspere prgtlklr cepertoiopeioùf dl ce pertl quljeftolfl lsgs dlrlimgs sofgtgrker e lse pertl pgdlrsgbrl ce lftoded igf ce qullsgs dlrlimgs slrlceiogfef.
Rlicessoa oiet
ogf Detl
Tml aorst dey ga tml aorstrlpgrtofk plrogd agccgwofk tml
imefkl of busoflss jgdlctmet rlsucts of ef lftotyrlicessoayofk aofefioec esslts.
Alime DlRlicesoaoieioùf
Lc projlr dêe dlc projlrplrogdg sgbrl lc qul sl
ofagrje qul sokul ec iejbogdlc jgdlcg dl flkgiog qulde cuker e qul ufe lftodedrlicesoaoqul cgs eitovgsaofefiolrgs.
Rligvlrebcl
Ejguf t
Tml mokmlr ga ef esslt‟saeor vecul clss igsts tg slccefd ots vecul of usl.
OjpgrtlRliuplrebcl
Lc jeygr lftrl lc vecgrrezgfebcl jlfgs cgs igstgsdl vlfte dl uf eitovg y suvecgr lf usg.
Rlkucer [ey
^urimesl Gr
Yecl
E purimesl gr secl ga eaofefioec esslt ufdlr e
igftreit wmgsl tlrjs rlquorldlcovlry ga tml esslt wotmof tmltojl arejl lstebcosmldklflreccy by rlkucetogf gr
Igjpre GQlfte
Igfvlfiogfec
\fe igjpre g vlfte dleitovgs aofefiolrgs ls ce
igjpre g vlfte dl uf eitovgaofefiolrg behg uf igftretgiuyes igfdoiogfls rlquolrlfce lftrlke dlc eitovg dureftl
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Okclsoes Clùf, Hlsøs
-41-
igfvlftogf of tml jer`ltpceiligfilrfld.
uf plrogdg qulklflrecjlftl lstå rlkucedgg surkl dl ufe igfvlfioùflstebcliode lf lc jlriedgigrrlspgfdolftl.
Rlofsurefil
Esslts
E ildeft‟s flt igftreituec
rokmts ufdlr e rlofsurefiligftreit.
Eitovgs
Dlrovedgs DlRleslkurgIldodg
Cgs dlrlimgs
igftreituecls fltgs dlcildlftl, lf uf igftretg dlrleslkurg.
Rlofsurefil
Igftreit
Ef ofsurefil igftreitossuld by gfl ofsurlr (tmlrlofsurlr) tg igjplfsetlefgtmlr ofsurlr (tml ildeft)agr cgssls gf gfl gr jgrligftreits ossuld by tmlildeft.
Igftretg DlRleslkurg
\f igftretg dl slkurgljotodg pgr ufe lftodedeslkuredgre (cerleslkuredgre), igf lc aof dligjplfser e gtreeslkuredgre (ildlftl) pgrces pïrdodes dlrovedes dlufg g jås igftretgs
ljotodgs pgr lc ildlftl.
Rlclveft
Eit ov o t ols
Agr tml purpgsl ga tmosOARY, rlclveft eitovotols erleitovotols ga tml ofvlstll tmetsokfoaoieftcy eaalit tmlofvlstll‟s rlturfs.
EitovodedlsRlclveftls
E lalitgs dl lste FOOA,ces eitovodedls rlclveftlssgf equlcces dl cepertoiopede qul ealitef dlagrje sokfoaoietove e cgsrlfdojolftgs dl cepertoiopede.
Rlcged
Aleturl
E aleturl tmet prgvodls agref eutgjetoi kreft gaeddotogfec smerl gptogfswmlflvlr tml gptogf mgcdlr
lxlriosls prlvoguscy kreftldgptogfs usofk tml lftoty‟ssmerls, retmlr tmef iesm, tgsetosay tml lxlriosl proil.
IgjpgflftlDl Rlfgveioùf
\fe iuecoded qul decuker e ufe igfilsoùfeutgjåtoie dl gpiogflssgbrl eiiogfls edoiogfecls,
iuefdg lc tlfldgr dl cegpioùf lhlriote gpiogflsprlvoejlftl igfildodesutocozefdg ces eiiogfls dl celftoded, lf cuker dl lalitovg,pere setosaeilr lc prliog dllhlrioiog.
Rlcged
Gpt ogf
E flw smerl gptogfkreftld wmlf e smerl os usldtg setosay tml lxlriosl proil gae prlvogus smerl gptogf.
Gpioùf DlRlfgveioùf
\fe fulve gpioùf sgbrleiiogfls, igfildode iuefdgsl utocoze ufe eiioùf peresetosaeilr lc prliog dllhlrioiog dl ufe gpioùf
sgbrl eiiogfls prlvoe.
Rljgvec
Rokmts
Rokmts tg dlprovl tmldliosogf je`lr ga ots dliosogf-je`ofk eutmgroty.
Dlrlimgs DlDlstotuioùf.
Dlrlimgs qul provef equolf tgje dliosogfls dl sueutgroded pere tgjerdliosogfls.
Ymerld-
Besld ̂ eyjlft
Errefkljlft
Ef ekrlljlft bltwllf tmllftoty (gr efgtmlr krgup;lftoty grefy smerlmgcdlr gaefy krgup lftoty) efd efgtmlr perty (oficudofk ef ljpcgyll)tmet lftotcls tml gtmlr perty tg
rlilovl(e) iesm gr gtmlr esslts ga
tml lftoty agr ejgufts tmet erlbesld gf tml proil (gr vecul)
Eiulrdg Igf^ekgs Besedgs
Lf Eiiogfls
\f eiulrdg lftrl celftoded (u gtre lftoded dlckrupg< g iuecquolreiiogfoste dl iuecquolrlftoded dlc krupg) y uftlrilrg (oficuylfdg uf
ljpcledg) qul gtgrke lcdlrlimg ec tlrilrg e rliobor
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-4;-
ga lquoty ofstrujlfts(oficudofk smerls gr smerlgptogfs) ga tml lftoty grefgtmlr krgup lftoty, gr
(b) lquoty ofstrujlfts(oficudofk smerls gr smerlgptogfs) ga tml lftoty gr
efgtmlr krgup lftoty, prgvodldtml splioaold vlstofkigfdotogfs, oa efy, erl jlt.
5. (e) lalitovg u gtrgseitovgs dl ce lftodedpgr ojpgrtls qullståf besedgs lf lcprliog (g vecgr) dlofstrujlftgs dlpetrojgfog
(oficuylfdgeiiogfls u gpiogflssgbrl eiiogfls) dlce lftoded g dl gtrelftoded dlc krupg, g
2. (b) ofstrujlftgs dlpetrojgfog(oficuylfdgeiiogfls u gpiogflssgbrl eiiogfls) dlce lftoded g dl gtrelftoded dlc krupg,soljprl qul sl
iujpcef cesigfdoiogfls pere ceigfsgcodeioùf (gorrlvgiebocoded) dl ceigfilsoùf, so cesmubolre.
Ymerld-
Besld ̂ eyjlft
Trefseit ogf
E trefseitogf of wmoim tmllftoty
(e) rlilovls kggds grslrvoils argj tml suppcolr gatmgsl kggds gr slrvoils
(oficudofk ef ljpcgyll) of esmerl-besld peyjlfterrefkljlft, gr
(b) ofiurs ef gbcoketogf tgslttcl tml trefseitogf wotm tmlsuppcolr of e smerl-besld peyjlft errefkljlft wmlfefgtmlr krgup lftoty rlilovlstmgsl kggds gr slrvoils.
TrefseiioùfIgf ̂ ekgsBesedgs Lf
Eiiogfls
\fe trefseiioùf lf cequl ce lftoded
(e) rliobl bolfls gslrvoiogs dlc prgvlldgr dldoimgs bolfls g slrvoiogs
(oficuylfdg uf ljpcledg) lfuf eiulrdg igf pekgsbesedgs lf eiiogfls, g
(b) ofiurrl lf ufegbcokeioùf dl coquoder cetrefseiioùf igf lc prgvlldgrlf uf eiulrdg igf pekgsbesedgs lf eiiogflsiuefdg gtre lftoded dlckrupg rliobe lsgs bolfls gslrvoiogs.
Ymerl
Gpt ogf
E igftreit tmet kovls tml
mgcdlr tml rokmt, but fgt tmlgbcoketogf, tg subsirobl tg tmllftoty‟s smerls et e aoxld grdltlrjofebcl proil agr esplioaold plrogd ga tojl.
Gpioùf Ygbrl
Eiiogfls
\f igftretg qul de ec
tlfldgr lc dlrlimg, plrg fgce gbcokeioùf, dl susirobor ceseiiogfls dl ce lftoded e ufprliog aohg g dltlrjofebcl,dureftl uf plrogdglspliêaoig dl toljpg.
Ytruiturld
Lft o ty
Ef lftoty tmet mes bllfdlsokfld sg tmet vgtofk grsojocer rokmts erl fgt tmldgjofeft aeitgr of dliodofkwmg igftrgcs tml lftoty, suimes wmlf efy vgtofk rokmts
rlcetl tg edjofostretovl tes`sgfcy efd tml rlclveft eitovotolserl dorlitld by jlefs gaigftreituec errefkljlfts.
LftodedLstruiturede.
\fe pertoiopede qul mesodg doslõede dl agrje qulcgs dlrlimgs dl vgtg gsojocerls fg slef lc aeitgrdliosovg pere dliodor quoïfigftrgce ce lftoded, tecls
igjg iuefdg cgs dlrlimgsdl vgtg sl rlceiogfef sgcgigf ces terlesedjofostretoves y ces
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Okclsoes Clùf, Hlsøs
-4=-
Aulftl8 Lcebgreioùf prgpoe e pertor dl ces dlaofoiogfls dl ces OEYB (2>52)8 OftlrfetogfecAofefioec Rlpgrt Ytefderds, OARY agufdetogf, Cgfdrls, Rlofg \fodg.
eitovodedls rlclveftls sldoroklf pgr jldog dleiulrdgs igftreituecls.
Yubsod oery Ef lftoty tmet os igftrgccldby efgtmlr lftoty.
Yubsodoeroe \fe lftoded qul lståigftrgcede pgr gtre lftoded.
\fbufdcl Eiiguft agr tmligjpgflfts ga e igftreit es oatmly wlrl slperetl igftreits.
Dosgioer Igftebocozer cgsigjpgflftls dl uf igftretgigjg so aulref igftretgsslperedgs.
Qecul Of \sl Tml prlslft vecul galstojetld auturl iesm acgwslxplitld tg erosl argj tml
igftofuofk usl ga ef essltefd argj ots dospgsec et tmllfd ga ots uslauc coal.
Qecgr Lf \sg Lc vecgr eituec dl cgsacuhgs auturgs lstojedgs dllalitovg qul sl lsplre sl
dlrovlf dlc usg igftofuedgdl uf eitovg y dl sudospgsoioùf ec aofec dl suvode øtoc.
Qlst Tg bligjl ef lftotcljlft.\fdlr e smerl-besld peyjlft errefkljlft, eiguftlrperty‟s rokmt tg rlilovliesm, gtmlr esslts gr lquotyofstrujlfts ga tml lftoty vlstswmlf tml iguftlrperty‟slftotcljlft os fg cgfklr
igfdotogfec gf tml setosaeitogfga efy vlstofk igfdotogfs.
Igfsgcodeioùf
(Orrlvgiebocoded )Dl Ce Igfilsoùf
Igfsliuioùf dlcdlrlimg. Lf uf eiulrdg dlpekgs besedgs lf eiiogfls,uf dlrlimg dl ce gtre pertl erliobor lalitovg, gtrgs eitovgsg ofstrujlftgs dl petrojgfogdl ce lftoded ls orrlvgiebcl(g sl igfsgcode) iuefdg lc
dlrlimg dl ce igftrepertldlhe dl lster igfdoiogfedgec iujpcojolftg dliueclsquolre igfdoiogflspere ce igfsgcodeioùf(orrlvgiebocoded) dl ceigfilsoùf.
Qlstofk
^lr ogd
Tml plrogd durofk wmoim ecctml splioaold vlstofkigfdotogfs ga e smerl-besld peyjlft errefkljlft erl tgbl setosaold.
^lrogdg ̂ ereCe
Igfsgcodeioùf (GOrrlvgiebocoded)
Dl Ce Igfilsoùf
Lc plrogdg e cg cerkg dlciuec tolflf qul slrsetosalimes tgdes cesigfdoiogfls pere ceigfsgcodeioùf
(orrlvgiebocoded) dl ceigfilsoùf lf uf eiulrdg dlpekgs besedgs lf eiiogfls.
7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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TAK-AOIG. Lxtreiioùf Tlrjofgcùkoie Bocofkól dlc Iejpg Yljåftoig dl ces OARY-FOOA.
-4?-
IE^ÊT\CG 1
IGFIC\YOGFLY _ IGFYODLREIOGFLY
1.5 IGFIC\YOGFLY _ IGFYODLREIOGFLY.
Lf jo gpofoùf lf lstl trebehg dl ofvlstokeioùf sl me rlecozedg uf igjpcltg lstudog lfprgaufdoded dlc tlje efecozedg y dl ce prgbcljåtoie ebgrdede. Cgs gbhltovgs qul slplrslkuêef lf lste ofvlstokeioùf sl mef iujpcodg igf kereftêes. Lc eciefil y cejltgdgcgkêe ljpcledgs plrjotlf qul lc clitgr edquolre uf igfgiojolftg erkujlftecdlc tlje qul equê sl trete.
Lc gbhltovg profiopec ls ce rlecozeioùf dlc efåcosos y igjpereioùf dl ce lxtreiioùftlrjofgcgkêe bocofkól y lstl sl me rlecozedg dl ufe jeflre prgalsogfec y dl uf jgdg
sostljåtoig, igjg dljulstre lc prgildojolftg ljpcledg pere ce ofvlstokeioùf. Lstlprgildojolftg igjolfze igf ufe prgaufde bøsqulde dl cgs detgs, slcliiogfedgs lfbesl e dostoftes aulftls dl ofteimebcl kereftêes, lftrl ce qul sl oficuyl igjg fgpgdrêe slr dl gtrg jgdg ce prgpoe fgrjetove eciefil dl lstl trebehg. \fe vlzefecozede ce bobcogkreaêe sl me rlecozedg ufe bøsqulde dl tïrjofgs ejpcoe y sl meflstebcliodg ufgs irotlrogs igfiosgs pere ce slcliioùf tlrjofgcùkoie, besedgsprofiopecjlftl lf vofiucer lstl trebehg e ce rlecoded ljprlseroec y e su epcoieioùfdorlite e uf lftgrfg rlec.
^ere aofecozer sl me rlecozedg ce oftlrprlteioùf y lvecueioùf dl cgs rlsuctedgs
gbtlfodgs dl ces igjpereiogfls tlrjgcùkoies. Ce jltgdgcgkêe epcoiede lf lstl trebehgplrjotl qul sl meye igfslkuodg lxejofer irêtoiejlftl y lf prgaufdoded lc gbhltovgprofiopec dlc trebehg qul ls efecozer y igjperer cgs tïrjofgs jås rlclveftls oficuodgslf fgrjes oftlrfeiogfecls dl ofagrjeioùf aofefiolre y lfigftrer pgsobclsdosirlpefioes lftrl ces dlaofoiogfls lf clfkue ofkclse y ces dlaofoiogfls lf clfkuelspeõgce.
Icerejlftl ec slr uf trebehg tresvlrsec, qul jlzice lc iejpg dl ce igftebocodedaofefiolre igf ce aocgcgkêe ofkclse, eperlilf eckufgs gbhltovgs sliufderogs qul fg pgrlccg dlhef dl tlflr rlclvefioe igjg sgf qul lc clitgr igfsoke lvodlftljlftl ufigfgiojolftg ejpcog y prgaufdg dl cg qul sgf ces fgrjes oftlrfeiogfecls dlofagrjeioùf aofefiolre. Lstl esplitg sl me ebgrdedg e cg cerkg dl dovlrsgs iepêtucgslf cgs qul dl ufe agrje prliose y grkefozede sl dltecce lf prgaufdoded igf ufclfkuehl icerg plrg qul fg dlhe dl slr tïifoig y qul sl me igfslkuodg pgr ceigjprlsoùf igfslkuode pgr lc igfgiojolftg dl dlc tlje tretedg.
Lc øctojg gbhltovg jeriedg, ls qul lc clitgr igfsoke treduior equlccgs tïrjofgs qulsusiotlf lrrgr y puldef ealiter e ce tgje dl dliosogfls. Lstl gbhltovg sl iujpcl lflc trebehg e trevïs dl ces lxtreiiogfls tlrjofgcùkoies efecozedes y lc kcgserog dltïrjofgs qul sl oficuyl. Lste mlrrejolfte iujpcl dl ufe jeflre prgalsogfec ceedliueioùf dl lstl trebehg ec årle ljprlseroec y ce tgje dl dliosogfls.
7/23/2019 Extracción terminológica bilingüe del campo semántico de las IRFS-NIFF
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Okclsoes Clùf, Hlsøs
Bobcogkreaêe
Busoflss Lfckosm Iejdbrodkl Doiitogfery Gfcofl (2>54) Iejbrodkl \fovlrsoty ^rlss,Iejdbrodkl, Rlofg \fodg.
Irostofe Ebed (2>59)8 –Ligfgjoi Eklft efd Dliosogfs je`ofk‚, Aofefioec EfecysosFgtls, \fovlrsoded dl Ylvocce, Ylvocce
Doiiogferog dl tïrjofgs ligfùjoigs y aofefiolrgs dl Ce Ieoxe(2>>=)8 Ce Ieoxe,Berilcgfe.
Doiiogferog Ligfùjoig,(2>5<) [lbAofefil, Ofimttp8//www.busoflssdoitogfery.igj/dlaofotogf/eiiguftofk-pgcoiols.mtjc
Lfkcosm Igccofs Doitogfery Gfcofl Igccofs (2>54) Igccofs, Cgfdrls, Rlofg \fodg.
Mgw wl dlvlcgp OARYs (2>5<) OARY Agufdetogf mttp8//www.oars.grk/Mgw-wl-dlvlcgp-stefderds/^ekls/Mgw-wl-dlvlcgp-stefderds.espx
Oftlrfetogfec Aofefioec Rlpgrt Ytefderds (2>52)8 OEYB, OARY agufdetogf, Cgfdrls, Rlofg\fodg.
Jorze, Mgct y Grrlc (2>>1) Oftlrfetogfec Aofefioec Rlpgrtofk Ytefderds wgr`bgg` efdkuodl, Flw Hlrsly, Lstedgs \fodgs.
Rlec Dlirltg 5<54/2>>;, dl 51 dl fgvoljbrl, pgr lc qul sl eprulbe lc pcef klflrecdl igftebocoded. (B.G.L. føj. 2;= dl 5; dl Fgvoljbrl)
RLK\CETOGF (LI) Fg 51>1/2>>2 GA TML L\RG^LEF ^ERCOEJLFT EFD GA TMLIG\FIOC ga 5? Hucy 2>>2 gf tml eppcoietogf ga oftlrfetogfec eiiguftofk stefderds(Gaaoioec Hgurfec ga tml Lurgplef Igjjufotols C249/5 dl 55 dl Ylptoljbrl dl 2>>2)
Qåzqulz y Dêez (2>59)8 Fgrjes Oftlrfeiogfecls dl Ofagrjeioùf Aofefiolre (FOOA-OARY)
^rofiopogs y lhlrioiogs evefzedgs dl igftebocoded kcgbec , Berilcgfe, Lspeõe.