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    @6YH@SHYJXHY2Y234=/klh

    LSGBO@VBH@O JBS[@JB @O[MSOBH@LOBI

    LJ@

    X

    Smn/6 [;,;/42 JXH/2,H`sh/234=3> jbpl 344>

    K@SMH[S@HMX TBSB IB MIBCLSBH@O KM JBO]BIMX KM N]OH@LOBJ@MO[LP JBO[MO@J@MO[L KM ILX X@X[MJBX KM CL[MX XBI^B^@KBX

    2 Mi Hlj`{ km Xmg}s`kbk Jbs{`jb mo x} 12 tms`lkl km xmx`lomx !24 b 20 km jbplkm 344>) {mo`mokl mo h}mo{b mi ojmsl km bhh`kmo{mx abc`klx hlo ilx x`x{mjbx km cl{mx

    xbi~b~`kbx smhlolh`mokl bkmjx ib omhmx`kbk km jmflsbs ilx jbo}bimx km n}oh`lobj`mo{l p

    jbo{mo`j`mo{l km k`halx x`x{mjbx p abc`mokl mqbj`obkl ibx tslt}mx{bx nlsj}ibkbx tls mi

    X}chlj`{ km Tsl{mhh`o hlo{sb @ohmok`lx mo x} =4 tms`lkl km xmx`lomx btslc ibx #K`smh{s`hmxtbsb ib mibclsbh`o km jbo}bimx km n}oh`lobj`mo{l p jbo{mo`j`mo{l km ilx x`x{mjbx km cl{mx

    xbi~b~`kbx# r}m n`g}sbo mo mi bomql/

    3 Xm `o~`{b b ilx Glc`msolx J`mjcslx b r}m tlogbo ibx K`smh{s`hmx mo hlolh`j`mo{l km{lkbx ibx Tbs{mx `o{msmxbkbx tbsb x} bti`hbh`o xmgo tslhmkb/

    &&&

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    JXH/2,H`sh/234=

    @6YH@SHYJXHY2Y234=/klh

    BOMQL

    K@SMH[S@HMX TBSB IB MIBCLSBH@O KM JBO]BIMX KM N]OH@LOBJ@MO[LP JBO[MO@J@MO[L KM ILX X@X[MJBX KM CL[MX XBI^B^@KBX

    2 JC@[L KM BTI@HBH@O P N@OBI@KBK KM IBX K@SMH[S@HMX

    B jmo}kl ilx jbs`olx hbjc`bo km c}r}m p mo lhbx`lomx ol mx{o nbj`i`bs`vbklx hlo

    x}x cl{mx xbi~b~`kbx/ Ilx bhh`kmo{mx r}m smg`x{sbo ilx x`x{mjbx km cl{mx xbi~b~`kbx xm kmcmo hlo

    nsmh}moh`b bi hlolh`j`mo{l `ox}n`h`mo{m r}m xm {`mom xlcsm x{lx i{`jlx mo tbs{`h}ibs mo il r}m

    smxtmh{b b ilx x`x{mjbx kmi jmhbo`xjl km x}mi{b/ Tls {bo{l ib xmoh`iimv km }xl km ilx jbo}bimx km

    ilx x`x{mjbx km cl{mx xbi~b~`kbx mx `jtls{bo{m tbsb m~`{bs k`halx bhh`kmo{mx/

    Ib n`obi`kbk km mx{bx k`smh{s`hmx mx hlo{s`c}`s b ib mibclsbh`o km jbo}bimx km }xl xmoh`iil

    xlcsm mi n}oh`lobj`mo{l p jbo{mo`j`mo{l km ilx x`x{mjbx km cl{mx xbi~b~`kbx `ohi}`klx ilx

    k`xtlx`{`~lx km t}mx{b b nil{m5 k`halx jbo}bimx kmcmo xms km nh`i hljtsmox`o/ Ibx k`smh{s`hmx

    kbo nm kmi gsbkl `koml km km{biim p kmi mjtiml km `i}x{sbh`lomx bi mqti`hbs ib }{`i`vbh`o xmg}sb

    km x`x{mjbx hs{`hlx/ Xm `o~`{b b ilx nbcs`hbo{mx km cl{mx xbi~b~`kbx p k`xtlx`{`~lx km t}mx{b b

    nil{m p smh}tmsbh`o b r}m {mo`mokl mo h}mo{b ibx tsmxmo{mx k`smh{s`hmx mibclsmo jbo}bimx km

    hljtsmox o nh`i/ Ib }{`i`vbh`o km ~`kmlx bkmjx km jbo}bimx `jtsmxlx t}mkm smx}i{bs }ob

    amssbj`mo{b mn`hbv tbsb ilx jbs`olx r}m xlo smbh`lx b imms }o jbo}bi/

    Mx{bx k`smh{s`hmx ol xlo bti`hbcimx o` b ibx `ox{s}hh`lomx tbsb hbxlx km mjmsgmoh`b

    tsmxhs`{bx tls ib smgib @@@,1 kmi Hlo~mo`l XLIBX o` b `ox{s}hh`lomx km n}oh`lobj`mo{l {bimx

    hljl ilx hbs{mimx p xmbimx mx{`t}ibklx tls ib smgib @@@,0 km k`hal Hlo~mo`l o` {bjtlhl b l{sbx

    `ox{s}hh`lomx mxh}m{bx smib{`~bx bi n}oh`lobj`mo{l km ilx cl{mx xbi~b~`kbx/

    Ibx tsmxmo{mx k`smh{s`hmx xm smn`msmo b ilx jbo}bimx r}m ilx c}r}mx kmcmo iim~bs b clskl

    tbsb r}m ilx }{`i`hmo ilx jbs`olx tls il r}m ibx xmhh`lomx xlcsm ibx `oxtmhh`lomx p mi

    jbo{mo`j`mo{l km hbsh{ms xmjbobi p jmox}bi ol {sb{bo ibx ibclsmx km jbo{mo`j`mo{l l

    smtbsbh`o/ Mx{bx i{`jbx kmcmsbo xms mnmh{}bkbx tls mi smtsmxmo{bo{m kmi nbcs`hbo{m l }ob

    tmsxlob b ib r}m mi nbcs`hbo{m abpb nlsjbkl p {`{}ibkl kmc`kbjmo{m tbsb iim~bs b hbcl mi {sbcbfl

    km hlonlsj`kbk hlo ib h`sh}ibs JXH/2,H`sh/234>/

    3 HLIBCLSBH@O KM ILX NBCS@HBO[MX KMI CL[M XBI^B^@KBX P KMIK@XTLX@[@^L KM T]MX[B B NIL[M

    Mi jbo}bi km }o x`x{mjb km cl{mx xbi~b~`kbx r}m `ohi}pb }o k`xtlx`{`~l km t}mx{b b nil{mkmcms mibclsbsxm hlo{bokl hlo ib hlibclsbh`o km ilx nbcs`hbo{mx smxtmh{`~lx p abcs km xms

    tsmnms`cimjmo{m }o klh}jmo{l o`hl/ Ib hlibclsbh`o km ilx nbcs`hbo{mx kmi cl{m xbi~b~`kbx p

    kmi k`xtlx`{`~l km t}mx{b b nil{m tmsj`{`s m~`{bs hljl jo`jl ib }{`i`vbh`o km tbibcsbx

    k`x{`o{bx tbsb mi j`xjl jmhbo`xjl l tbsb tbs{mx `ko{`hbx kmi x`x{mjb km cl{mx xbi~b~`kbx hlo il

    r}m xm m~`{bso ibx `o{mstsm{bh`lomx mssombx tls tbs{m km ilx jbs`olx/ Mo il x}hmx`~l ibx

    tsmxmo{mx k`smh{s`hmx bx}j`so r}m }o jbo}bi km }o x`x{mjb km cl{mx xbi~b~`kbx `ohi}pm hljl

    jo`jl b ilx k`xtlx`{`~lx km t}mx{b b nil{m x` c`mo ilx jbo}bimx `okmtmok`mo{mx km cl{mx

    xbi~b~`kbx btbsmflx km x}mi{b p k`xtlx`{`~lx km t}mx{b b nil{m t}mkmo xms mn`hbhmx x` xm hllsk`obo

    bkmh}bkbjmo{m p }{`i`vbo ib j`xjb tsmxmo{bh`o km hlonlsj`kbk hlo ibx tsmxmo{mx k`smh{s`hmx/

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    JXH/2,H`sh/234=BOMQL

    Tg`ob 3

    @6YH@SHYJXHY2Y234=/klh

    8 OK@HM KMI JBO]BI KM ]O X@X[MJB KM CL[MX XBI^B^@KBX

    8/2 Mimjmo{lx r}m kmcmo `ohi}`sxm

    ]o jbo}bi km n}oh`lobj`mo{l p jbo{mo`j`mo{l km }o x`x{mjb km cl{mx xbi~b~`kbx kmcms`ohi}`s hljl jo`jl ilx x`g}`mo{mx mimjmo{lx6

    /2 ~`x`o gmomsbi p mxtmh`n`hbh`o kmi x`x{mjb km cl{mx xbi~b~`kbx5

    /3 mqti`hbh`o km ib mx{s}h{}sb p ts`oh`t`l km n}oh`lobj`mo{l km ibx tbs{mx

    ts`oh`tbimx kmi x`x{mjb km cl{mx xbi~b~`kbx `ohi}`klx ilx x`x{mjbx kmi jmhbo`xjl

    km x}mi{b5

    /8 n}oh`lobj`mo{l kmi x`x{mjb km cl{mx xbi~b~`kbx5 p

    /; jbo{mo`j`mo{l m `oxtmhh`o s}{`obs`lx kmi x`x{mjb km cl{mx xbi~b~`kbx/

    8/3 Lsgbo`vbh`o kmxhs`th`o p mx{s}h{}sb kmi jbo}bi

    8/3/2 Mxr}mjbXm smhlj`mokb r}m xm mibclsm mi jbo}bi km }o x`x{mjb km cl{mx xbi~b~`kbx km jlkl r}m

    `ohi}pb ibx x`g}`mo{mx xmhh`lomx ts`oh`tbimx6

    2 kmxhs`th`o gmomsbi km {lkl mi x`x{mjb km cl{mx xbi~b~`kbx5

    3 j{lkl km hljtslcbh`o kmi h`mssm km ilx gbohalx km x}mi{b5

    8 ltmsbh`o km t}mx{b b nil{m5

    ; ltmsbh`o km smh}tmsbh`o5

    = btbsmfl km x}mi{b hlo p x`o hbsgb5 p

    > `oxtmhh`o p jbo{mo`j`mo{l/

    8/3/3 Mqti`hbh`o km ilx hljtlomo{mx ts`oh`tbimx p km x} n}oh`o

    Ib mx{s}h{}sb p mi ts`oh`t`l km n}oh`lobj`mo{l km ilx hljtlomo{mx ts`oh`tbimx kmi cl{m

    xbi~b~`kbx mo tbs{`h}ibs mi jmhbo`xjl km x}mi{b hlo p x`o hbsgb kmcmso mqti`hbsxm jmk`bo{m

    k`c}flx p tmsxtmh{`~bx tsmnms`cimjmo{m {s k`jmox`lobimx/ Bkmjx mi n}oh`lobj`mo{l kmi btbsmfl

    km x}mi{b kmcms kmxhs`c`sxm xmh}moh`bijmo{m }{`i`vbokl nsbxmx hls{bx mxhs`{bx mo ~lv bh{`~b/

    8/3/8 N}oh`lobj`mo{l kmi x`x{mjb km cl{mx xbi~b~`kbx `ohi}`klx ilx x`x{mjbx kmi jmhbo`xjl km

    x}mi{b

    Mi n}oh`lobj`mo{l kmi x`x{mjb km cl{mx xbi~b~`kbx kmcms kmxhs`c`sxm }{`i`vbokl ibx

    ls`mo{bh`lomx x`g}`mo{mx6

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    JXH/2,H`sh/234=BOMQL

    Tg`ob 8

    @6YH@SHYJXHY2Y234=/klh

    /2 kmcms mqti`hbsxm ib xmh}moh`b km n}oh`lobj`mo{l5

    /3 kmcmso mqti`hbsxm ilx km{biimx kmi n}oh`lobj`mo{l jmk`bo{m k`c}flx/ Mi

    n}oh`lobj`mo{l p mi jl~`j`mo{l hlssmxtlok`mo{m km ibx tbs{mx kmi jmhbo`xjl km

    x}mi{b kmcmso kmxhs`c`sxm jmk`bo{m `i}x{sbh`lomx p nl{lgsbnbx }{`i`vbokltsmnms`cimjmo{m jbshbx p nimhabx tbsb `ok`hbs ib k`smhh`o km k`hal jl~`j`mo{l5 p

    /8 ilx s`mxglx ibx tsmhb}h`lomx p ibx ol{bx kmcmso `kmo{`n`hbsxm hlo xjclilx

    mxtmhn`hlx kmi gsbkl km s mxgl/ Hljl mfmjtil km ilx k`~msxlx gsbklx km s`mxgl p

    km ilx xjclilx tms{`omo{mx hlomqlx xm nlsj}ibo ibx smhljmokbh`lomx x`g}`mo{mx6

    /2 Tbsb mi o`~mi jq`jl km s`mxgl !tls mfmjtil mo ib mqti`hbh`o km ib

    #ltmsbh`o km x}mi{b hlo hbsgb#) kmcmso }{`i`vbsxm mi xjclil x`g}`mo{m

    !nlokl slfl) p }ob ol{b km bk~ms{moh`b tbsmh`kb b ib r}m xm `ohi}pm b

    hlo{`o}bh o6

    Mx{b ltmsbh`o abhm r}m mi cl{m xbi~b~`kbx xm x}mi{m p t}mkb hbms ilr}m t}mkm {sbk}h`sxm mo }o bhh`kmo{m jls{bi l imx`lomx gsb~mx x` ib

    x}mi{b mx tsmjb{}sb/

    Ol{b6 Xm smhlj mokb }{`i`vbs xjclilx `o{msobh`lobimx olsjbi`vbklx !olsjbx 81>;*2

    p 7424 km ib @XL) h}bokl tslhmkb tmsl kbkl r}m k`habx olsjbx mqhi}pmo x} }xlmo mi jc`{l jbs{`jl p ilx xjclilx mo h}mx{`o ol `ok`hbo gsbklx k`x{`o{lx km

    s`mxgl xm smhlj`mokb mjtimbs xjclilx #mo gsbkbh`o#/

    /3 Tbsb mi xmg}okl o`~mi km s`mxgl !tls mfmjtil mo ib mqti`hbh`o km ib

    #ltmsbh`o km x}mi{b kmi {ltm kmi csbvl kmi tmxhbo{m#) kmcmso }{`i`vbsxm mi

    xjclil x`g}`mo{m !nlokl bjbs`iil) p }ob ol{b km b{moh`o tbsmh`kb b ib

    x`g}`mo{m6

    B{moh`o

    Mi smbsjm `ohlssmh{l l `ohljtim{l t}mkm {sbk}h`sxm mo ib hbkb kmicl{m xbi~b~`kbx p xms hb}xb km }o bhh`kmo{m jls{bi l imx`lomx gsb~mx/

    /8 Tbsb `ox{s}hh`lomx lci`gb{ls`bx jmolx hs{`hbx kmcmso }{`i`vbsxm mi xjclil

    x`g}`mo{m !nlokl bv}i) p ib `ox{s}hh`o ltls{}ob6

    Lci`gb{ls`l

    Hlilhbs ibx {sbtbx jbo}bimx mo }o i}gbs kmxtmfbkl tbsb m~`{bs r}m

    xm mosmkmo bismkmkls kmi cl{m xbi~b~`kbx/

    / / /

    Bk~ms{moh`b

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    JXH/2,H`sh/234=BOMQL

    Tg`ob ;

    @6YH@SHYJXHY2Y234=/klh

    /; Ibx ol{bx `jtls{bo{mx tlkso x}csbpbsxm jmk`bo{m xjclilx p {`tlx km`ox{s}hh`o x`j`ibsmx b ibx r}m btbsmhmo b hlo{`o}bh`o6

    Ol{b

    Mo mi hbxl km r}m jmk`bo{m ibx ltmsbh`lomx bo{ms`lsmx mi gbohal olxm x}mi{m xm kmcms hljtslcbs mi mx{bkl km hbkb gbohal p x` mic}r}m mx{ mo mi bg}b/ B}or}m ilx gbohalx ol t}mkbokmxtsmokmsxm mo mi tslhmk`j`mo{l km x}mi{b x`o hbsgb xms tlx`cimiim~bs b hbcl ib ltmsbh`o km x}mi{b hlo hbsgb r}m xm kmxhs`cm mo ibxtg`obx x`g}`mo{mx/

    /= Mo ibx tsla`c`h`lomx kmcmso }{`i`vbsxm mi xjclil !km hlils slfl) p mi {`tl

    km `ox{s}hh`o x`g}`mo{mx6

    O}ohb

    Ol x}c`s o}ohb bi cl{m xbi~b~`kbx x`o abcmsxm bxmg}sbkl km r}m ilxgbohalx km x}mi{b mx{o c`mo hmssbklx/ Mi smbsjm `ohljtim{l km ilxgbohalx km x}mi{b t}mkm {sbk}h`sxm mo ib hbkb kmi cl{m xbi~b~`kbx pmo ib j}ms{m km x}x lh}tbo{mx/

    8/3/; @oxtmhh`o p jbo{mo`j`mo{l

    Kmcmso mqti`hbsxm tls xmtbsbkl ilx bxtmh{lx smib{`~lx b ibx ibclsmx km `oxtmhh`o p

    jbo{mo`j`mo{l km hbsh{ms xmjbobi p jmox}bi p b l{sbx km tms`lk`h`kbk k`x{`o{b/

    ; ]O JBO]BI JX XMOH@IIL TBSB MI ]X]BS@L

    ;/2 ]{`i`vbh`o km k`c}flx,nl{lgsbnbx

    Mo ib jmk`kb km il tlx`cim kmcmso `ohi}`sxm k`c}flx tsmnms`cimjmo{m b hlils l

    nl{lgsbnbx tbsb nbh`i`{bs ib hljtsmox`o km ilx jbo}bimx/

    ;/3 ]{`i`vbh`o km }o ~lhbc}ibs`l olsjbi`vbkl

    Kmcms }{`i`vbsxm mi x`g}`mo{m ~lhbc}ibs`l olsjbi`vbkl mo ibx mqti`hbh`lomx smib{`~bx b ilx

    x`x{mjbx km cl{mx xbi~b~`kbx h}bokl tslhmkb p kmcmso nbh`i`{bsxm k`c}flx tbsb hbkb mimjmo{l

    mo h}mx{`o b n`o km jlx{sbs k`halx mimjmo{lx p x} mjtibvbj`mo{l mo mi cl{m xbi~b~`kbx l mi

    c}r}m/ Kmcm m~`{bsxm mi mjtiml km {sj`olx bi{msob{`~lx tbsb ~bs`bs mqhmt{l h}bokl xm r}`msmkmn`o`s jmfls l bhibsbs }o {sj`ol km jlkl r}m mi imh{ls o}ohb {mogb r}m bk`~`obs mi mimjmo{l l

    x`x{mjb km r}m xm {sb{b/

    /2 Tmxhbo{m,ha`gsm6

    /2 [sbtbx km x}mi{b b}{lj{`hb

    /3 Csbvl kmi tmxhbo{m/8 [ltm kmi csbvl kmi tmxhbo{m

    /; [`sbkls kmi hbcim km hlo{sli smjl{l kmi tmxhbo{m/= Cbx{`kls

    /> T}o{lx km x}fmh`o kmi bjbo{m !km x}xtmox`o) km jbo{mo`j`mo{l x` ilx abp/7 [sbtbx jbo}bimx x` ibx abp

    /1 Hbcim km hlo{sli smjl{l

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    JXH/2,H`sh/234=BOMQL

    Tg`ob =

    @6YH@SHYJXHY2Y234=/klh

    /0 Tbxbkls km xmg}s`kbk kmi nsmol jbo}bi kmi ha`gsm/24 [`sbkls km jbo`~mib jbo}bi kmi ha`gsm

    /22 Nsmol hmo{sn}gl l km kmxhmoxl kmi ha`gsm/23 Nsmol km jbol kmi ha`gsm l tbibohb kmi nsmol km tbsbkb

    /3 Hbkb i`csm6

    /2 Slk`iil l hlf`om{m km kmxi`vbj`mo{l

    /3 Hbcl km ib {s`ohb km jbs

    /8 K`xtlx`{`~l km x}mi{b km mjmsgmoh`b

    /8 Btbsmfl km x}mi{b6

    /2 Hbcim km hlo{sli kmi gbohal

    /3 Sm{o kmi gbohal !t`mvb km cilr}ml)

    /8 K`xtlx`{`~l km mohib~bj mo{l a`kslx{{`hl

    /; Tbibohb kmi k`xtlx`{`~l km mohib~bj mo{l a`kslx{{`hl x` ib abp

    /= K`xtlx`{`~l km mohib~bj`mo{l !#tsl{mhh`o jmho`hb# km ib x}mi{b hlo

    hbsgb)

    /> T}o{lx km x}fmh`o kmi bjbo{m !km x}xtmox`o) km jbo{mo`j`mo{l x` ilx

    abp

    /7 X}mi{b hlo hbsgb

    /1 [`sbkls km x}mi{b

    /0 Tlx`h`lomx km #bc`ms{l# p #hmssbkl !cilr}mbkl)# kmi {`sbkls km x}mi{b

    /24 #Tbxbkls km xmg}s`kbk# kmi {`sbkls km x}mi{b

    /22 Gbohal km x}mi{b !}o`kbk km gbohal) !gbohalx km tslb p km tltb)

    /23 Tbibohb km smbsjm x` ib abp/28 Tmx{`iil km xmg}s`kbk !bcsbvbkmsb)

    /; X}xtmox`o6

    /2 Mx{slclx km smh}tmsbh o hlo jbi {`mjtl

    /3 Cilr}m km x}xtmox`o

    /8 Mxibco km x}xtmox`o !bo`iil km `vbkb)

    /= #Ln`h`bi mohbsgbkl# kmi cl{m xbi~b~`kbx

    = MFMJTIL KM JBO]BI KM N]OH@LOBJ@MO[L P JBO[MO@J@MO[L KM

    ]O X@X[MJB KM CL[MX XBI^B^@KBX

    Mo ibx tg`obx x`g}`mo{mx xm `ohi}pm b {{}il km smnmsmoh`b }o mfmjtil `i}x{sb{`~l km }o

    jbo}bi km n}oh`lobj`mo{l p jbo{mo`j`mo{l km }o x`x{mjb km cl{mx xbi~b~`kbx tsl{mg`klx hlo{sb

    `ohmok`lx/ Mi mfmjtil j}mx{sb mi gsbkl km km{biim r}m ab km {moms }o jbo}bi/ Hbcm xmbibs r}m

    ilx x`x{mjbx km cl{mx xbi~b~`kbx xlo k`nmsmo{mx mo{sm x tls il r}m big}obx mxtmh`n`hbh`lomx r}m

    n`g}sbo mo mi mfmjtil km jbo}bi ol xlo bti`hbcimx b l{slx {`tlx km x`x{mjbx km cl{mx xbi~b~`kbx/

    Mi mfmjtil r}m xm `ohi}pm mo mi btok`hm hlox{`{}pm }o jbo}bi jlkmil tls il r}m mx bhloxmfbcim

    }{`i`vbsil tbsb mibclsbs jbo}bimx mxtmhn`hlx km x`x{mjbx km cl{mx xbi~b~`kbx t}mx{lx b nil{m

    jmk`bo{m {`sbx tmsl ilx j`xjlx ts`oh`t`lx gmomsbimx kmcms bo }{`i`vbsxm tbsb ilx jbo}bimx km

    x`x{mjbx km cl{mx xbi~b~`kbx km hbkb i`csm/

    &&&

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    Tg`ob >

    @6YH@SHYJXHY2Y234=/klh

    BTOK@HM

    MFMJTIL KM JBO]BI KM N]OH@LOBJ@MO[L P JBO[MO@J@MO[L KM ]O

    X@X[MJB KM CL[MX XBI^B^@KBX&

    ok`hm

    2 Gmomsbi`kbkmx

    3 J{lkl km hljtslcbh`o kmi h`mssm km ilx gbohalx km x}mi{b

    8 Ltmsbh`o km t}mx{b b nil{m

    8/2 Tsmtbsb{`~lx tsm~`lx b ib t}mx{b b nil{m

    8/3 Bf}x{m km ib clvb8/8 X}mi{b kmi tbxbkls km xmg}s`kbk tbsb ib tbibohb kmi nsmol km jbol kmi ha`gsm

    8/; X}mi{b kmi {ltm kmi csbvl kmi tmxhbo{m8/= Mjcbsr}m mo mi cl{m xbi~b~`kbx

    8/> Tslhmk`j`mo{l km t}mx{b b nil{m8/7 N}oh`lobj`mo{l kmi btbsmfl km x}mi{b

    8/1 X}mi{b km ib clvb p n}oh`lobj`mo{l kmi cl{m xbi~b~`kbx

    ; Ltmsbh`o km smh}tmsbh o

    ;/2 Tslhmk`j`mo{l km smbsjm kmi gbohal km x}mi{b

    ;/3 Tslhmk`j`mo{l km smh}tmsbh`o;/8 Tslhmk`j`mo{l km mx{`cb

    = X`x{mjb kmi btbsmfl km x}mi{b hlo p x`o hbsgb

    =/2 Gmomsbi`kbkmx=/3 ]o`kbk km gbohal km tslb p tltb

    =/8 ]o`kbk kmi {`sbkls km x}mi{b=/; ]o`kbk a`kslx{{`hb km mohib~bj`mo{l

    > @oxtmhh`o p jbo{mo`j`mo{l

    >/2 Jmk`kbx km tsmhb}h`o gmomsbimx

    >/3 @oxtmhh`o p jbo{mo`j`mo{l kmi cl{m xbi~b~`kbx p x`x{mjb kmi btbsmfl km x}mi{b

    >/8 @oxtmhh`o p jbo{mo`j`mo{l km ilx k`xtlx`{`~lx km t}mx{b b nil{m !tmxhbo{mx p

    ha`gsmx)

    &

    Cl{m xbi~b~`kbx t}mx{l b nil{m jmk`bo{m {`sbx p ha`gsm !mo bkmibo{m mi cl{m xbi~b~`kbx)/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    9/51

    JXH/2,H`sh/234=BOMQL

    Tg`ob 7

    @6YH@SHYJXHY2Y234=/klh

    2 GMOMSBI@KBKMX

    Ilx cl{mx xbi~b~`kbx xm hlilhbo mo ilx tmxhbo{mx x`{}bklx mo bjclx hlx{bklx kmi c}r}m/Mo hbxl km mjmsgmoh`b ib {s`t}ibh`o tlks jlo{bs mo mi cl{m xbi~b~`kbx p kbsxm b ib n}gb mo i

    kmxkm x} tlx`h`o km mx{`cb/

    Mi k`xtlx`{`~l km t}mx{b b nil{m mx{ hljt}mx{l tls }o tmxhbo{m !csbvl kmi tmxhbo{m

    cbx{`kls tib{bnlsjb {`sbx cilr}m km x}xtmox`o p k`xtlx`{`~l km bjbssm ,{sbtbx) p }o ha`gsm km

    cl{m !mogsbobfmx km smk}hh`o nsmol km jbol p nsmol hmo{sn}gl)/

    Ib vbiibkb p ib bss`bkb kmi cl{m xbi~b~`kbx t}mkmo hlo{slibsxm kmxkm mx{m i{`jl p kmxkm ib

    h}c`ms{b kmi c}r}m/ Ib ~milh`kbk km bss`bkb kmi cl{m xbi~b~`kbx t}mkm smg}ibsxm kmxkm mx{m

    i{`jl jmk`bo{m mi hbcim km hlo{sli smjl{l l bhh`lobokl ib tbibohb km hlo{sli smjl{l kmxkm ib

    h}c`ms{b kmi c}r}m/ Bx`j`xjl kmcm xms tlx`cim `o{mss}jt`s ib ltmsbh`o km bss`bkb kmi cl{m

    xbi~b~`kbx h}bokl x{m xm moh}mo{sm b h}bir}`ms bi{}sb/

    Ib smh}tmsbh`o kmi cl{m xbi~b~`kbx xm iim~b b hbcl bhh`lobokl mi ha`gsm jmk`bo{m ib hbfb

    km k`x{s`c}h`o km cl{lomx t}ixbklsmx/ H}bokl mi csbvl kmi tmxhbo{m bihbovb }ob tlx`h`o

    tsmmx{bcimh`kb mi `o{mss}t{ls km xmg}s`kbk km{`mom mi ha`gsm kmi cl{m km nlsjb b}{lj{`hb/ [sbx ib

    bh{`~bh`o kmi jmoh`lobkl `o{mss}t{ls km xmg}s`kbk mi ha`gsm kmi cl{m xm bhh`lobs km nlsjb

    jbo}bi tbsb hlilhbs mi cl{m xbi~b~`kbx mo x} tlx`h`o km mx{`cb/ Mi ha`gsm mx{ tsl~`x{l km }o

    k`xtlx`{`~l km xmg}s`kbk tbsb `jtmk`s mi n}oh`lobj`mo{l `o~msxl km ib tbibohb jbo}bi/

    Mi cl{m xbi~b~`kbx mx{bs mr}`tbkl hlo }o jmhbo`xjl km x}mi{b hlo p x`o hbsgb r}m

    h}jtib il tsmxhs`{l mo mi Hk`gl `o{msobh`lobi km k`xtlx`{`~lx km xbi~bjmo{l !Hk`gl @KX) km ib

    LJ@/ Mi x`x{mjb kmi btbsmfl km x}mi{b mx{bs tsl~`x{l km }o k`xtlx`{`~l km mohib~bj`mo{la`kslx{{`hl km jlkl r}m olsjbijmo{m ilx gbohalx ol xm x}mi{mo abx{b r}m mi cl{m ol mx{ mo mi

    bg}b/

    B n`o km m~`{bs tlx`cimx imx`lomx l bhh`kmo{mx jls{bimx xm s}mgb imms mi tsmxmo{m jbo}bi

    hlo b{moh`o bo{mx km }{`i`vbs mi tmxhbo{m l mi ha`gsm kmi cl{m bx hljl mi btbsmfl km x}mi{b hlo p

    x`o hbsgb/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    10/51

    JXH/2,H`sh/234=BOMQL

    Tg`ob 1

    @6YH@SHYJXHY2Y234=/klh

    N`g/ 2/2 I`nmclb{ kb~`{ bssbogmjmo{

    Mxibco km x}xtmox`o

    Tbibohb {ltm kmicsbvl kmi tmxhbo{m

    Hbcim km hlo{sli smjl{l

    Tib{bnlsjb

    [sbtbx km x}mi{b b}{lj{`hb

    Ha`gsm kmi

    cl{mTbibohb km nsmol jbo}bi K`xtlx`{`~l km n}oh`lob*

    j`mo{l km ib h}c`ms{b

    [`sbkls km

    jbo`~mib jbo}bi

    Kmxi`vbkmsb

    Hbcim km {`sbkmi cl{m

    Csbvl kmi tmxhbo{m

    Gbohalk`xtbsbkls

    @o{mss}t{ls km

    xmg}s`kbk

    Cbx{`kls

    Cilr}m km x}xtmox o

    Xbi`mo{m kmi tmxhbo{m

    N`g/ 2/2 * Tmxhbo{m kmi cl{m xbi~b~`kbx

  • 8/4/2019 MSC.1-Circ.1205.espaol

    11/51

    JXH/2,H`sh/234=BOMQL

    Tg`ob 0

    @6YH@SHYJXHY2Y234=/klh

    Gbohal km x}mi{b

    jo hlo hbfo

    Jl{ls km tslt}ix o

    [bor}m km hljc}x{`cimir}`kl

    Cbohl hmo{sbi

    Hbcim km hlo{sli kmi gbohal

    S}mkb kmi {`jo

    Mxhl{`iib km mo{sbkb

    I}v `o{ms`ls

    Tbli Smtlxbhbcmvbx H`o{}so km xmg}s`kbk

    Mxhl{`iibHljtx

    [`sbkls km x}mi{b

    Bx`mo{l kmi {`jo

    ^i~}ib km smxt`sbh`o

    Tbibohb kmi {`jo kmmjmsgmoh`b

    Ai`hm

    Clh`ob

    ]o`kbk kmik`xtlx`{`~l kmmohib~bj`mo{la`kslx{{`hl

    Bg}b tl{bcim

    Cbohl ib{msbi

    Hbcim km hlo{sli smjl{l kmiha`gsm

    Cljcb km bxtmsx o

    Cljclobkm b`sm

    ^i~}ib km kmxbgm

    ^i~}ib kmi {bor}mkm hljc}x{`cim

    ir}`kl

    I}v kmi {likl

    N`g/ 2/3 * Cl{m xbi~b~`kbx tsl{mg`kl hlo{sb `ohmok`lx

  • 8/4/2019 MSC.1-Circ.1205.espaol

    12/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 24

    @6YH@SHYJXHY2Y234=/klh

    3 J[LKL KM HLJTSLCBH@O KMI H@MSSM KM ILX GBOHALX KMX]MI[B

    3/2 Ib xmg}s`kbk mo mi mjtiml p n}oh`lobj`mo{l km ilx cl{mx xbi~b~`kbx k}sbo{m ilx mfmsh`h`lx

    p ibx ibclsmx km `oxtmhh`o p jbo{mo`j`mo{l kmtmokm kmi smbsjm hlssmh{l kmi btbsmfl km x}mi{b/

    O}ohb

    Ol x}c`s o}ohb bi cl{m xbi~b~`kbx x`o abcmsxm bxmg}sbkl km r}m ilx

    gbohalx km x}mi{b mx{o c`mo hmssbklx/ Mi smbsjm `ohljtim{l km ilxgbohalx km x}mi{b t}mkm {sbk}h`sxm mo ib hbkb kmi cl{m xbi~b~`kbx pmo ib j}ms{m km x}x lh}tbo{mx/

    3/3 N`obi`kbk km ib x}mi{b hlo hbsgb/ Mi Hk`gl @KX km ib LJ@ mx{`t}ib mo{sm l{sbx hlxbx r}m

    mi cl{m xbi~b~`kbx mx{bs tsl~`x{l km #}ob jlkbi`kbk km x}mi{b hlo hbsgb mo ib r}m mi cl{m xm

    xli{bs j`mo{sbx xm mfmshm }ob hbsgb xlcsm ilx gbohalx UZ5 mi jmhbo`xjl km x}mi{b xmtslpmh{bs km jlkl r}m ilx {s`t}ibo{mx kmi cl{m xbi~b~`kbx t}mkbo ~ms hibsbjmo{m r}mk`hal jmhbo`xjl mx{ bkmh}bkb p hljtim{bjmo{m smbsjbkl p i`x{l tbsb `vbs mi cl{m/ #/Ib x}mi{b hlo hbsgb mx omhmxbs`b tbsb ib t}mx{b b nil{m h}bokl abp hlss`mo{mx h}bokl mi c}r}m

    iim~b bssbohbkb l mo {mlsb x` abp libx r}m hb}xbo ib x}mi{b xil `o{msj`{mo{m kmi k`xtlx`{`~l km

    mohib~bj mo{l a`kslx{{`hl/ Mo ib x}mi{b hlo hbsgb {bjc`o t}mkm kbsxm ib hbkb kmxkm h}bir}`ms

    bi{}sb km }o cl{m ~bhl l b timob hbsgb il h}bi t}mkm hb}xbs ib j}ms{m l imx`lomx gsb~mx b x}x

    lh}tbo{mx/ Tls hlox`g}`mo{m mx n}okbjmo{bi xbcms x` mi smbsjm kmi jmhbo`xjl km x}mi{b mx

    hlssmh{l p mi {`sbkls km x}mi{b mx{ bxmg}sbkl/

    3/8 Hmsh`lsbsxm kmi h`mssm hlssmh{l kmi gbohal km x}mi{b/ Bi x}c`s bi cl{m xbi~b~`kbx il

    ts`jmsl r}m abp r}m hljtslcbs h}bokl mi cl{m xm xlx{mogb !l ~bpb b xlx{momsxm) jmk`bo{m {`sbx

    mx x` mi smbsjm mx mi hlssmh{l {bi hljl xm `ok`hb b hlo{`o}bh`o6

    O G}b km bh{}bh`o Mxr}mjb

    2

    Hljtslcbs r}m ib tbibohb km

    smbsjm mo hbkb gbohal mx{ mo

    tlx`h`o als`vlo{bi p abhm {ltm/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    3

    Hljtslcbs r}m mi {`sbkls kmx}mi{b mx{ mo ib tlx`h`o km h`mssm

    !cilr}ml) p r}m xm ab hlilhbkl mitbxbkls km xmg}s`kbk/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

  • 8/4/2019 MSC.1-Circ.1205.espaol

    13/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 22

    @6YH@SHYJXHY2Y234=/klh

    8 LTMSBH@O KM T]MX[B B NIL[M

    8/2 Tsmtbsb{`~lx tsm~`lx b ib t}mx{b b nil{m

    O G}b km bh{}bh`o Mxr}mjb

    2

    Tsmtbsbs {sboxhmt{lsmx p hljtslcbs

    ibx hlok`h`lomx km hlj}o`hbh`o/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    3

    9X}t}mx{l km mfmsh`h`l?

    Hlomh{bs b ib {ljb km hlss`mo{m mi

    `o{mss}t{ls km cl{lomx t}ixbklsmxtbsb ib smh}tmsbh`o/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    8

    9X}t}mx{l km mfmsh`h`l?

    Mohmokms mi `o{mss}t{ls km

    bi`jmo{bh`o kmi tbomi km `o`h`l/

    Sm{`sbs mi hbcim tbsb ib

    hbsgb kmi bh}j}ibkls/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    ;

    Tlomsxm mi habimhl xbi~b~`kbx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    [ljb kmhlss`mo{m

  • 8/4/2019 MSC.1-Circ.1205.espaol

    14/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 23

    @6YH@SHYJXHY2Y234=/klh

    8/3 Bf}x{m km ib clvb

    O G}b km bh{}bh`o Mxr}mjb

    2

    Hljtslcbs r}m ib clvb mx{

    bjbssbkb b x} k`xtlx`{`~l km x}mi{b

    mo mi cl{m xbi~b~`kbx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx ?

    3

    Hljtslcbs r}m ib clvb mx{

    bjbssbkb il jx b tslb tlx`cim tlskmo{sl km ibx {`sbx tmsl tls n}msb km

    {lkl il kmjx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    B{moh`o

    Hmsh`lsbsxm km r}m ib clvb mx{ bjbssbkb il jx b tslb tlx`cimtls kmo{sl km ibx {`sbx kmi cl{m xbi~b~`kbx tmsl tls n}msb km {lkl

    il kmjx/ Ol abhmsil bx xm {sbk}h`s mo k`n`h}i{bkmx `jtls{bo{mxbi bimfbsxm kmi c}r}m k}sbo{m x} bcboklol/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    15/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 28

    @6YH@SHYJXHY2Y234=/klh

    8/8 X}mi{b kmi tbxbkls km xmg}s`kbk !x` abp) tbsb ib tbibohb kmi nsmol km jbol kmi

    ha`gsm

    B{moh`o

    Mi tbxbkls km xmg}s`kbk kmi nsmol km jbol kmi ha`gsm ol kmcmssm{`sbsxm abx{b r}m xm }i{`jmo ilx tsmtbsb{`~lx kmxhs`{lx mo ilx

    tssbnlx 8/2 p 8/3/

    O G}b km bh{}bh`o Mxr}mjb

    2

    Sm{`sbs mi tbxbkls km xmg}s`kbk !x`

    abp)/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

  • 8/4/2019 MSC.1-Circ.1205.espaol

    16/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 2;

    @6YH@SHYJXHY2Y234=/klh

    8/; X}mi{b kmi {ltm kmi csbvl kmi tmxhbo{m

    X}c`s b ib tib{bnlsjb kmi tmxhbo{m !tib{bnlsjb km bhhmxl bi cl{m xbi~b~`kbx)/

    O G}b km bh{}bh`o Mxr}mjb

    2

    G`sbs ib {`sb kmi cl{m jbo}bijmo{m

    tbsb {moxbs/ Sm{`sbs mi tbxbkls km

    xmg}s`kbk kmi {ltm kmi csbvl kmi

    tmxhbo{m x` abp/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    Ol{b6 Gmomsbijmo{m ilx tbxbklsmxkm xmg}s`kbk xil xm }{`i`vbo

    k}sbo{m mi jbo{mo`j`mo{l l mo mit}ms{l/

    3

    Xli{bs mi {ltm kmi csbvl kmi

    tmxhbo{m bhh`lobokl ib tbibohb/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    B{moh`o

    Ib tbibohb kmcms bhh`lobsxm abx{b mi n`obi tbsb `jtmk`s r}m mi{ltm kmi csbvl kmi tmxhbo{m xm mogboham mo mi k`xtlx`{`~l km

    cilr}ml/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    17/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 2=

    @6YH@SHYJXHY2Y234=/klh

    8/= Mjcbsr}m mo mi cl{m xbi~b~`kbx

    O G}b km bh{}bh`o Mxr}mjb

    2

    Hljtslcbs r}m mi hbcim km hlo{sli

    smjl{l mo{sb mo mi cl{m xbi~b~`kbx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    3

    Bcs`s ib t}ms{b km mjcbsr}m kmicl{m xbi~b~`kbx p mjcbshbs mo i/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m? p9bh{`~`kbk r}m kmcm smbi`vbsxm mo mi

    cl{m xbi~b~`kbx?

    8

    Hmsh`lsbsxm km r}m mi mxt`ham mx{

    hlilhbkl p hmssbkl/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?

    ;

    Mohmokms mi `o{mss}t{ls km ib n}mo{m

    km bi`jmo{bh`o/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    =

    Bcs`s ib ~i~}ib kmi {bor}m km

    hljc}x{`cim ir}`kl/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    Jl{ls [bor}m kmhljc}x{`cim

    ir}`kl

    Ol/2LNNOl/3

  • 8/4/2019 MSC.1-Circ.1205.espaol

    18/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 2>

    @6YH@SHYJXHY2Y234=/klh

    O G}b km bh{}bh`o Mxr}mjb

    >

    Hljtslcbs r}m ib ~i~}ib kmi bg}b

    km jbs km smns`gmsbh`o mx{bc`ms{b/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    7

    Hmssbs ib ~i~}ib km kmxbgm km ib

    {}cmsb km mxhbtm/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    1

    Bcslhabsxm mi h`o{}so km

    xmg}s`kbk/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    B{moh`o

    Ib k`x{s`c}h`o km ibx tmsxlobx mo ilx bx`mo{lx kmcms smbi`vbsxm hloh}`kbkl tbsb gbsbo{`vbs }o c}mo bx`mo{l mo mi cl{m xbi~b~`kbx/

    Bk~ms{moh`b

    Ol bcslhabsxm mi h`o{}so km xmg}s`kbk t}mkm hb}xbs imx`lomx gsb~mxl ib j}ms{m/

    Jl{ls

    Jl{ls

  • 8/4/2019 MSC.1-Circ.1205.espaol

    19/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 27

    @6YH@SHYJXHY2Y234=/klh

    8/> Tslhmk`j`mo{l km t}mx{b b nil{m

    O G}b km bh{}bh`o Mxr}mjb2 Hljtslcbs r}m {lklx ilx

    {s`t}ibo{mx r}m xm moh}mo{sbo momi cl{m xbi~b~`kbx mx{o xmo{bklx

    p {`momo x}x h`o{}slomx km

    xmg}s`kbk bcslhabklx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm

    mo mi cl{m xbi~b~`kbx?

    3 Bssbohbs mi jl{ls/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm

    mo mi cl{m xbi~b~`kbx?X[BS[

    LOLNN

    GILW

    8 Sm{`sbs mi hbcim km hlo{sli smjl{l

    kmi ha`gsm/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm

    mo mi cl{m xbi~b~`kbx?

    B{moh`o

    Bxmg}sbsxm km r}m o`og}ob {sbtb l {s`ohb mx{ mosmkbkb mo ilxgbohalx km tslb p tltb/

    Cbfbs hlo h}`kbkl mi hbcim km hlo{sli smjl{l k}sbo{m ib vbiibkbkmi cl{m xbi~b~`kbx/

    Ol cbfbs tls hljtim{l mi hbcim km hlo{sli smjl{l tbsb bss`bs micl{m abx{b r}m xm hljtim{m ib vbiibkb/ Mi {`jlomi kmcm `ok`hbs b ib {s`t}ibh`o r}m mx{o tsmtbsbklx

    tbsb ls mi habtl{ml h}bokl mi cl{m xbi~b~`kbx xm moh}mo{sm hmshbkm ib x}tmsn`h`m kmi bg}b/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    20/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 21

    @6YH@SHYJXHY2Y234=/klh

    Bk~ms{moh`b

    H}bokl xm }{`i`hm mi k`xtlx`{`~l km hlo{sli smjl{l kmo{sl kmi cl{mxbi~b~`kbx ol mosliibs o}ohb ib h}mskb l mi hbcim bismkmkls km ilx

    kmklx jbolx l j}mhbx pb r}m mx{l tlksb {moms hljlhloxmh}moh`b ib bjt}{bh`o km ilx kmklx l km ibx jbolx/ Ol `o{mss}jt`s ib ltmsbh`o km vbiibkb mo ib tlx`h`o km h}c`ms{b/

    K`hab `o{mss}th`o ls`g`ob xbh}k`kbx mo mi cl{m xbi~b~`kbx pt}mkm hb}xbs bhh`kmo{mx/

    ]ob vbiibkb st`kb t}mkm hb}xbs `jtbh{lx tmi`gslxlx mo mi cl{mh}bokl mi csbvl kmi tmxhbo{m bihbohm ib tlx`h`o km h}c`ms{b/

    ]ob ltmsbh`o mqhmx`~bjmo{m imo{b ls`g`ob xbh}k`kbx mo mi cl{mxbi~b~`kbx p smx}i{b tmi`gslxb/

    Ol{b

    Ilx tslhmk`j`mo{lx jmoh`lobklx t}mkmo ol xms bti`hbcimx k}sbo{m

    ilx mfmsh`h`lx hlo cl{mx xbi~b~`kbx pb r}m ib ltmsbh`o km bss`bkbt}mkm x}tms~`xbsxm kmxkm ib h}c`ms{b kmi c}r}m jmk`bo{m mi

    k`xtlx`{`~l km n}oh`lobj`mo{l kmxkm h}c`ms{b/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    21/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 20

    @6YH@SHYJXHY2Y234=/klh

    8/7 Btbsmfl km x}mi{b

    8/7/2 Tslhmk`j`mo{l km x}mi{b

    Mo ib x`g}`mo{m n`g}sb xm j}mx{sb }o lsgbo`gsbjb km ilx tslhmk`j`mo{lx km x}mi{b hlo px`o hbsgb/

    Tslhmk`j`mo{l km x}mi{b

    X}mi{b x`o hbsgb

    !~bxm mi tssbnl 8/7/3)X}mi{b hlo hbsgb

    !~bxm mi tssbnl 8/7/8)

    !2) Sm{`sbs mi tbxbkls km

    xmg}s`kbk/

    !3) Bhh`lobs mi {`sbkls kmx}mi{b/

    !3) Sm{`sbs ib h}c`ms{b kmi k`xtlx`{`~lkm mohib~bj`mo{l a`kslx{{`hl/

    !8) Im~bo{bs ib tbibohb kmi k`x*tlx`{`~l km mohib~bj`mo{l

    a`kslx{{`hl x} m{bsib/

    !2) Sm{`sbs mi tbxbkls km

    xmg}s`kbk/

    !;) Bhh`lobs mi {`sbkls kmx}mi{b/

    Ltmsbh`o km x}mi{b hljtim{b/

    Bk~ms{moh`b"Mi {`sbkls km x}mi{b xmbhh`lobs o`hbjmo{m{sbx ib hljtslcbh`o kmib xmg}s`kbk tls ibtmsxlob b hbsgl" Ib

    x}mi{b kmi cl{m kmxkm ilbi{l t}mkm tsl~lhbs

    ams`kbx l ib j}ms{m/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    22/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 34

    @6YH@SHYJXHY2Y234=/klh

    8/7/3 X}mi{b x`o hbsgb

    Mx{b ltmsbh`o mx mi j{lkl abc`{}bi km t}mx{b b nil{m p

    x}mi{b p xm smbi`vb h}bokl {lkl mi cl{m xbi~b~`kbx xm

    moh}mo{sb mo mi bg}b/

    B{moh`o

    Hljtslcbs ilx x`g}`mo{mx t}o{lx bo{mx km mfmh}{bs ib ltmsbh`o6 [lkl mi cl{m xbi~b~`kbx xm moh}mo{sb mo mi bg}b/ Xm ab bssbohbkl mi jl{ls/ [lklx ilx {s`t}ibo{mx abo {ljbkl bx`mo{l p {`momo x}x h`o{}slomx

    km xmg}s`kbk bcslhabklx/

    O G}b km bh{}bh`o Mxr}mjb

    2

    Hljtslcbs r}m mi cl{m xbi~b~`kbx

    xm moh}mo{sb mo mi bg}b/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    3

    Sm{`sbs mi {`sbkls km x}mi{b kmi

    tbxbkls km xmg}s`kbk/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?

    8

    Bhh`lobs mi {`sbkls km x}mi{b abx{b

    x} tlx`h`o n`obi km }ob xlib ~mv/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    Ol{b

    Mo mi hbxl km r}m jmk`bo{m ibx ltmsbh`lomx bo{ms`lsmx mi gbohal ol xm

    x}mi{m xm kmcms hljtslcbs mi mx{bkl km hbkb gbohal p x` mi cl{m mx{ momi bg}b/ B}or}m ilx gbohalx ol t}mkbo kmxtsmokmsxm mo ib ltmsbh`okm x}mi{b x`o hbsgb mqti`hbkb x}tsb xms tlx`cim iim~bs b hbcl mitslhmk`j`mo{l km x}mi{b hlo hbsgb r}m xm kmxhs`cm mo ibx tg`obxx`g}`mo{mx/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    23/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 32

    @6YH@SHYJXHY2Y234=/klh

    8/7/8 X}mi{b hlo hbsgb

    Mx{b ltmsbh`o xm smbi`vb h}bokl mi cl{m xbi~b~`kbx

    ol xm moh}mo{sb mo x} {l{bi`kbk mo mi bg}b/

    Bk~ms{moh`b

    Kmcmso {ljbsxm ibx tsmhb}h`lomx tms{`omo{mx p ib ltmsbh`o kmx}mi{b hlo hbsgb xm smbi`vbs km bh}mskl hlo ibx `ox{s}hh`lomx km

    ib tmsxlob b hbsgl/ Mi bhh`lobj`mo{l kmi {`sbkls km x}mi{b x`o ib bkmh}bkb

    hljtslcbh`o km xmg}s`kbk t}mkm tsl~lhbs ams`kbx l ib j}ms{mkmc`kl b ib hbkb kmi cl{m kmxkm il bi{l/

    B{moh`o

    Hljtslcbs ilx x`g}`mo{mx t}o{lx bo{mx km mfmh}{bs ib ltmsbh`o6 Mi cl{m xbi~b~`kbx xm moh}mo{sb il jx hmshb tlx`cim km ib

    x}tmsn`h`m kmi bg}b/

    Xm ab bssbohbkl mi jl{ls/ [lklx ilx {s`t}ibo{mx abo {ljbkl bx`mo{l p {`momo x}x h`o{}slomx

    km xmg}s`kbk bcslhabklx/

    O G}b km bh{}bh`o Mxr}mjb

    2

    Hljtslcbs r}m mi cl{m xbi~b~`kbx

    xm moh}mo{sb il jx hmshb tlx`cim

    km ib x}tmsn`h`m kmi bg}b tmsl r}m

    mi k`xtlx`{`~l km mohib~bj`mo{l

    a`kslx{{`hl ol mx{ bhh`lobkl/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

  • 8/4/2019 MSC.1-Circ.1205.espaol

    24/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 33

    @6YH@SHYJXHY2Y234=/klh

    O G}b km bh{}bh`o Mxr}mjb

    3

    Sm{`sbs mi {`sbkls km x}mi{b kmitbxbkls km xmg}s`kbk/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    8

    Bcs`s ib h}c`ms{b kmi k`xtlx`{`~l km

    mohib~bj mo{l a`kslx{{`hl/

    Kmxcilr}mbs mi tmx{`iil kmib h}c`ms{b kmi k`xtlx`{`~l

    km mohib~bj`mo{la`kslx{{`hl/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?

    ;

    X}c`s kmi {lkl ib tbibohb kmi

    k`xtlx`{`~l km mohib~bj`mo{l

    a`kslx{{`hl p x}fm{bsib mo mxbtlx`h`o/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    =

    Bhh`lobs mi {`sbkls km x}mi{b abx{bx} tlx`h`o n`obi km }ob xlib ~mv/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

  • 8/4/2019 MSC.1-Circ.1205.espaol

    25/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 38

    @6YH@SHYJXHY2Y234=/klh

    8/1 X}mi{b km ib clvb p n}oh`lobj`mo{l kmi cl{m xbi~b~`kbx

    O G}b km bh{}bh`o Mxr}mjb

    2

    Xli{bs ib clvb/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    3

    N}oh`lobj`mo{l kmi cl{m xbi~b~`kbx

    Tslb tltb g`sl bxtmsx`o

    bi}jcsbkl km ib i}v `o{ms`ls p km ib

    i}v kmi {likl p l{sbx {bsmbx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    B{moh`o

    Ol bhh`lobs mi btbsb{l km glc`msol tbsb g`sbs mi cl{m xbi~b~`kbxj`mo{sbx ib clvb mx{ bjbssbkb/

    Mi cl{m xbi~b~`kbx kmcms btbs{bsxm kmi c}r}m `ojmk`b{bjmo{mkmxt}x km r}m xm x}mi{m ib clvb/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    26/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 3;

    @6YH@SHYJXHY2Y234=/klh

    ; LTMSBH@O KM SMH]TMSBH@O

    Mo ib x`g}`mo{m n`g}sb xm j}mx{sb }o mxr}mjb km ilx tslhmk`j`mo{lx km smbsjm/

    Bk~ms{moh`b

    ]o smbsjm `ohljtim{l t}mkm hb}xbs }o bhh`kmo{m jls{bi limx`lomx gsb~mx hljl hloxmh}moh`b km ib hbkb bi bg}b kmi cl{mxbi~b~`kbx kmxkm il bi{l/

    Gbohal [`sbkls km x}mi{b

    Mx omhmxbs`b }obtmsxlob tbsb hbkbgbohal km tslb pkm tltb/

    Mx omhmxbs`b}ob tmsxlob

    !2) Im~bo{bs ilx gbohalx/

    !3) Cbfbs x`j}i{ombjmo{mibx tbibohbx km smbsjm/

    !8) Hlon`sjbs mi smbsjm km

    ilx gbohalx/

    !;) @o{slk}h`s mi tbxbkls km

    xmg}s`kbk/

    !=) Bf}x{bs ilx mxibclomx kmx}xtmox`o mo ilx gbohalx/

    !>) Mim~bs mi cl{m xbi~b~`kbx

    tls moh`jb kmi bg}b/

    !7) Hljtslcbs r}m xm ab

    hljtim{bkl mi smbsjm/

    Tslhmk`j`mo{l km smbsjm

  • 8/4/2019 MSC.1-Circ.1205.espaol

    27/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 3=

    @6YH@SHYJXHY2Y234=/klh

    ;/2 Tslhmk`j`mo{l km smbsjm kmi gbohal km x}mi{b

    Mi tslhmk`j`mo{l km smbsjm kmcms smbi`vbsxm km bh}mskl hlo ilx tbxlx r}m xm `ok`hbo b

    hlo{`o}bh o/

    Ol{b

    Abhmo nbi{b hljl jo`jl {smx tmsxlobx tbsb mi smbsjm km ilxgbohalx/

    O G}b km bh{}bh`o Mxr}mjb

    2

    X}c`s ilx gbohalx km tslb p tltb px}fm{bsilx mo ib tlx`h`o hmssbkb/

    Mx tlx`cim r}m abpb r}m

    smbi`vbs }o mxn}msvl

    hlox`kmsbcim tbsb x}c`s mi

    gbohal p tbsb mogsbobs ib

    t`mvb `o{msob km h`mssm/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    3

    Cbfbs km }ob xlib ~mv ibx tbibohbxkm smbsjm x`j}i{ombjmo{m mo ilx

    gbohalx km tslb p tltb abx{b r}mabgbo hlo{bh{l hlo mi {ltm/

    Mi {`sbkls km x}mi{b

    ~li~ms b}{lj{`hbjmo{m

    b ib tlx`h`o km h`mssm

    !cilr}ml) h}bokl ibx

    tbibohbx km smbsjm xm

    abpbo g`sbkl abx{b bcbfl/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    8

    Hljtslcbs r}m ilx gbohalx km

    tslb p tltb xm moh}mo{sbo mo ibtlx`h`o km smbsjm olsjbi/

    Hljtslcbs r}m ib tbibohb

    km smbsjm mx{ mo

    hlo{bh{l hlo mi {ltm/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?

  • 8/4/2019 MSC.1-Circ.1205.espaol

    28/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 3>

    @6YH@SHYJXHY2Y234=/klh

    O G}b km bh{}bh`o Mxr}mjb

    ;

    Hljtslcbs r}m mi {`sbkls km x}mi{bxm moh}mo{sb mo ib tlx`h`o km

    h`mssm !cilr}ml) m `o{slk}h`s mitbxbkls km xmg}s`kbk/

    X` mi {`sbkls km x}mi{b ol

    xm moh}mo{sb mo ib

    tlx`h`o km h`mssm

    !cilr}ml) ol xm tlks

    `o{slk}h`s mi tbxbkls km

    xmg}s`kbk/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    ;/3 Tslhmk`j`mo{l km smh}tmsbh`o

    Mi tslhmk`j`mo{l km smh}tmsbh`o kmcms iim~bsxm b hbcl km bh}mskl hlo ilx tbxlx r}m xm

    `ok`hbo b hlo{`o}bh`o p o`hbjmo{m h}bokl xm abpb hljtim{bkl mi smbsjm kmi btbsmfl km x}mi{b/

    Bk~ms{moh`b

    Bi ~li~ms b hlilhbs ilx gbohalx abcs r}m mq{smjbs ibxtsmhb}h`lomx tbsb r}m ibx jbolx p ilx kmklx r}mkmo x`mjtsm

    i`csmx/

    X` ol xm hljts}mcb r}m mi smbsjm mx hlssmh{l l ol xm x`g}mo{lklx ilx tbxlx r}m xm `ok`hbo jx bcbfl mx tlx`cim r}m xmtslk}vhb }o bhh`kmo{m jls{bi l imx`lomx gsb~mx hloxmh}moh`b km

    ib hbkb bi bg}b kmi cl{m xbi~b~`kbx kmxkm il bi{l/

    ;/3/2 Moxbjcibfm kmi mxibco km x}xtmox`o

    O G}b km bh{}bh`o Mxr}mjb

    2

    Jbo`lcsbs mi cl{m xbi~b~`kbx tbsb

    hlilhbsil kmcbfl km ibx {`sbx/

    3

    Bf}x{bs ibx bi{}sbx km ilx mxibclomx

    km x}xtmox`o x}c`mokl l cbfbokl

    ibx {`sbx kmi cl{m/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m? p

    9bh{`~`kbk r}m kmcm smbi`vbsxm mo micl{m xbi~b~`kbx? hlo c}mobx

    hlj}o`hbh`lomx/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    29/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 37

    @6YH@SHYJXHY2Y234=/klh

    O G}b km bh{}bh`o Mxr}mjb

    8

    @o{slk}h`s mi tbxbkls km xmg}s`kbk

    kmi nsmol km jbol kmi ha`gsm kmi

    cl{m/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    ;

    Hlilhbs ilx mxibclomx km

    x}xtmox`o kmi tmxhbo{m mo ilxgbohalx km tslb p tltb

    x`j}i{ombjmo{m/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi cl{m xbi~b~`kbx?

    =

    @vbs mi cl{m xbi~b~`kbx tls moh`jbkmi bg}b m `o{mss}jt`s ib `vbkb/

    Hljtslcbs r}m ilx

    gbohalx km tslb p tltbmx{o c`mo x}fm{lx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m? p 9bh{`~`kbk r}m kmcm

    smbi`vbsxm mo mi cl{m xbi~b~`kbx?

    >

    Hljtslcbs r}m ib tbibohb kmi

    k`xtlx`{`~l km mohib~bj`mo{l

    a`kslx{{`hl xm moh}mo{sb mo ib

    tlx`h`o km #cilr}ml# tslt`b km

    r}m mi cl{m xbi~b~`kbx ol mx{ mo mi

    bg}b/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi cl{m xbi~b~`kbx?

    7 X` mi smbsjm ol mx hljtim{l ~li~ms bi ts`jms tbxl/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    30/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 31

    @6YH@SHYJXHY2Y234=/klh

    Ol iim~bs b hbcl ib ltmsbh`o km smh}tmsbh`o kmi cl{m xbi~b~`kbx x` ol xm abo}i{`jbkl ilx tslhmk`j`mo{lx bo{ms`lsmx/

    B{moh`o

    Ol hlilhbs mi mxibco km x}xtmox`o kmi tmxhbo{m mo ilx gbohalxabx{b r}m x{lx ol xm abpbo smbsjbkl kmi {lkl/ Hlilhbs mimxibco km x}xtmox`o k}sbo{m ib ltmsbh`o km smbsjm kmigbohal mx tmi`gslxl p xm {sbk}hm mo }o smbsjm `ohljtim{l/

    X` xm }{`i`vbo mx{slclx km smh}tmsbh`o ib }o`o `onms`ls km ilxmx{slclx kmcms hlilhbsxm mo ilx gbohalx mo i}gbs kmi mxibco kmx}xtmox`o/

    Bk~ms{moh`b

    Ilx klx gbohalx kmcmso hlilhbsxm b ib ~mv tbsb `jtmk`s ilxkblx kmc`klx b }ob hbsgb mqhmx`~b mo }ol km miilx/

    X` xil xm hlilhb }o gbohal mi cl{m xbi~b~`kbx t}mkm r}mkbsx}xtmok`kl km i tls mnmh{l kmi limbfm il r}m t}mkm tsl~lhbsimx`lomx l ib j}ms{m/

    ;/3/3 @vbkb kmi cl{m xbi~b~`kbx

    O G}b km bh{}bh`o Mxr}mjb

    2

    @vbs mi cl{m xbi~b~`kbx bhh`loboklmi ha`gsm jmk`bo{m mi `o{mss}t{ls km

    cl{lomx t}ixbklsmx p km bh}msklhlo ibx `ox{s}hh`lomx km ib tmsxlob

    b hbsgl/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    3

    @vbs mi cl{m xbi~b~`kbx abx{b r}m miha`gsm xm km{mogb jmk`bo{m mi

    `o{mss}t{ls km xmg}s`kbk/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

  • 8/4/2019 MSC.1-Circ.1205.espaol

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    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 30

    @6YH@SHYJXHY2Y234=/klh

    B{moh`o

    Mi ha`gsm kmi cl{m xm km{moks b}{lj{`hbjmo{m x` mi csbvl kmitmxhbo{m halhb hlo{sb mi `o{mss}t{ls km xmg}s`kbk/

    X` mi `o{mss}t{ls km xmg}s`kbk kmi ha`gsm kmi cl{m ol n}oh`lobc`mo mi ltmsbs`l kmi ha`gsm kmcms km{moms `ojmk`b{b pjbo}bijmo{m ib ltmsbh`o km `vbkb/

    8

    Kmxmjcbshbs kmxkm mi cl{m

    xbi~b~`kbx

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m? p 9bh{`~`kbk r}m kmcm

    smbi`vbsxm mo mi cl{m xbi~b~`kbx?

    ;/8 Tslhmk`j`mo{l km mx{`cb

    Ol{b

    Hlilhbs b klx tmsxlobx mo ib tib{bnlsjb kmi tmxhbo{m tbsb r}m

    hljts}mcmo r}m ib mx{`cb mx hlssmh{b/

    O G}b km bh{}bh`o Mxr}mjb

    2

    @vbs mi csbvl kmi tmxhbo{m

    jbo}bijmo{m/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    3

    Hljtslcbs r}m mi csbvl kmi

    tmxhbo{m abhm hlo{bh{l hlo mi {ltm

    km ib tib{bnlsjb/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    B{moh`o

    Ibx tmsxlobx r}m xm moh}mo{smo mo ib tib{bnlsjb kmcmso abhms}ob xmbi bi ltmsbs`l mohbsgbkl kmi ha`gsm mo mi `ox{bo{m mo r}mmi csbvl kmi tmxhbo{m bihbovb mi {ltm kmi cbx{`kls/

    Hljtslcbs r}m mi csbvl kmi tmxhbo{m abhm hlo{bh{l hlo ilx{ltmx b tslb p tltb/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    32/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 84

    @6YH@SHYJXHY2Y234=/klh

    Bk~ms{moh`b

    Km{moms km `ojmk`b{l ib ltmsbh`o km `vbkb h}bokl xm smh`cb ibxmbi kmi ~`g`ibo{m/

    Ib `vbkb mqhmx`~b hlo n}oh`lobj`mo{l jbo}bi t}mkm {moms

    hloxmh}moh`bx gsb~mx tls ilx kblx km ib {`sb kmi cl{m p mitmxhbo{m/

    O G}b km bh{}bh`o Mxr}mjb

    8

    Sm{`sbs ib jbo`~mib jbo}bi km

    `vbkb/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    ;

    Bf}x{bs km `ojmk`b{l mi {ltm kmi

    csbvl kmi tmxhbo{m

    9Bh{`~`kbk r}m kmcm smbi`vbsxm mo

    mi c}r}m?

    =

    @o{slk}h`s mi tbxbkls km xmg}s`kbkmo ib tbibohb kmi {ltm kmi csbvl kmi

    tmxhbo{m/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    Ol{b6 Gmomsbijmo{m ilx tbxbklsmx

    km xmg}s`kbk xil xm }{`i`vbo

    k}sbo{m mi jbo{mo`j`mo{l l mo mi

    t}ms{l/

  • 8/4/2019 MSC.1-Circ.1205.espaol

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    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 82

    @6YH@SHYJXHY2Y234=/klh

    O G}b km bh{}bh`o Mxr}mjb

    >

    Cbfbs mi cilr}m km x}xtmox`o xlcsmmi xbi`mo{m kmi tmxhbo{m xli{bokl mi

    nsmol km jbol kmi ha`gsm/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    Bk~ms{moh`b

    X` ilx cilr}mx km x}xtmox`o ol mx{o mo mi xbi`mo{m kmi tmxhbo{mibx {`sbx kmi cl{m mx{bso {moxbx k}sbo{m ib ob~mgbh`o p ib hbsgbtlks kbbsibx/

    7

    @ox{bibs p {moxbs ibx {sbtbx km x}mi{b

    b}{lj{`hb x` ibx abp/

    [moxbs mi hbcl km ibx {sbtbx

    km x}mi{b b}{lj{`hb

    jmk`bo{m mi {moxls km

    {lso`iil/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    1

    Mogbohabs ib clvb b x} gbohal km

    x}mi{b mo ib tslb kmi cl{m

    xbi~b~`kbx/

    9Bh{`~`kbk r}m kmcm smbi`vbsxm momi c}r}m?

    Xbi`mo{m kmi

    tmxhbo{m

    Cilr}m km

    x}xtmox o

  • 8/4/2019 MSC.1-Circ.1205.espaol

    34/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 83

    @6YH@SHYJXHY2Y234=/klh

    = X@X[MJB KM BTBSMFL KM X]MI[B HLO P X@O HBSGB

    =/2 Gmomsbi`kbkmx

    Mo ib tsmxmo{m xmhh`o xm kmxhs`cmo ibx hbsbh{msx{`hbx kmi x`x{mjb kmi jmhbo`xjl km x}mi{b/

    Xm smhlj`mokb imms hlo b{moh`o mx{b xmhh`o tbsb gbsbo{`vbs }o n}oh`lobj mo{l xmg}sl/ Mi x`x{mjb

    kmi jmhbo`xjl km x}mi{b hlox{b km gbohalx km tslb p km tltb }o {`sbkls km x}mi{b ts q`jl b ib

    hloxlib km glc`msol }ob }o`kbk a`kslx{{`hb p ilx hbcimx hlssmxtlok`mo{mx !~bxm ib n`g}sb =/2)/

    Ib ltmsbh`o km x}mi{b km ilx gbohalx xm iim~b b hbcl mo mi {`sbkls km x}mi{b tsq`jl b ib

    hloxlib km glc`msol jmk`bo{m ilx hbcimx km hlo{sli r}m iimgbo abx{b ilx gbohalx km tslb p km tltb/Mi x`x{mjb km mohib~bj`mo{l tsl~`x{l `ohi}`kb ib }o`kbk a`kslx{{`hb km mohib~bj`mo{l xm tsl~mm

    tbsb `jtmk`s ib x}mi{b km ilx gbohalx h}bokl mi cl{m xbi~b~`kbx ol mx{ mo mi bg}b/

    Mi x`x{mjb {bjc`o h}mo{b hlo }ob n}oh`o km x}mi{b hlo hbsgb r}m t}mkm bo}ibs mimohib~bj`mo{l km ib }o`kbk a`kslx{{`hb/ ]ob ltmsbh`o `ohlssmh{b km x}mi{b hlo hbsgb t}mkm hb}xbs

    bhh`kmo{mx jls{bimx p mo miib kmcmso {ljbsxm ibx tsmhb}h`lomx tms{`omo{mx/]o`kbk kmi gbohal km tslb

    ]o`kbkkmi gbohalkm tltb

    ]o`kbk a`kslx{{`hb

    km mohib~bj`mo{l

    Hbcimx km hlo{sli

    Hbcim km mohib~bj`mo{l

    N`g/ =/2 * Mxr}mjb kmi x`x{mjb kmi jmhbo`xjl km x}mi{b

  • 8/4/2019 MSC.1-Circ.1205.espaol

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    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 88

    @6YH@SHYJXHY2Y234=/klh

    =/3 ]o`kbk km gbohal km tslb p tltb

    =/3/2 Mx{s}h{}sb p oljcsmx km ibx t`mvbx

    Mo ibx n`g}sbx =/3/2/2 p =/3/2/3 xm j}mx{sbo ib mx{s}h{}sb p ilx oljcsmx km ibx t`mvbx kmilx gbohalx km tslb p km tltb/ Ilx gbohalx km tslb p km tltb xlo gmomsbijmo{m `ko{`hlx mo

    {lkl xbi~l mo x} ls`mo{bh`o/

    N`g/ =/3/2/2 * Tmsxtmh{`~b km ib }o`kbk km

    gbohalN`g/ =/3/2/3 * @o{ms`ls km ib }o`kbk km gbohal

    Gbohal

    Tmx{`iil km

    xmg}s`kbk

    Hbfb km ibtbibohb km

    im~b

    Tbibohb km

    smbsjm

    X}fmh`o kmi

    bjbo{m km

    jbo{mo`j`mo{l

    [ltm km ib tbibohb kmsmbsjm

    Tbxbkls km ib

    tbibohb kmim~b

    Sm{o kmi

    gbohal!T`mvb km

    cilr}ml)

    Tbibohbkm im~b

    Hbcimx km hlo{sli!bi {`sbkls km x}mi{b)

  • 8/4/2019 MSC.1-Circ.1205.espaol

    36/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 8;

    @6YH@SHYJXHY2Y234=/klh

    =/3/3 X}mi{b

    H}bokl xm bhh`lob mi {`sbkls km x}mi{b tsq`jl b ib hloxlib km glc`msol mi tbxbkls km ib

    tbibohb km im~b tbxb tls mi hbcim km hlo{sli ib t`mvb km cilr}ml xm i`cmsb p tls i{`jl mi gbohal

    g`sb p xm x}mi{b !~bxm ib n`g}sb =/3/3)/

    N`g/ =/3/3 * Ts`oh`t`l km x}mi{b km ib }o`kbk km gbohal

    Gbohal

    Sm{o kmi gbohal

    !T`mvb km cilr}ml)

    Tbxbkls km ib tbibohb km im~b

    Hbcim km hlo{sli!bi {`sbkls km x}mi{b)

    Tbibohbkm im~b

  • 8/4/2019 MSC.1-Circ.1205.espaol

    37/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 8=

    @6YH@SHYJXHY2Y234=/klh

    =/3/8 Smbsjm

    [sbx mi smbsjm km ilx gbohalx x}x tlx`h`lomx smxtmh{`~bx xm jbo{mokso jmk`bo{m ib t`mvb km

    cilr}ml r}m b x} ~mv mx{bs hlo{slibkb tls mi tbxbkls km ib tbibohb km im~b jmk`bo{m ib tbibohb km

    smbsjm/ B n`o km gbsbo{`vbs mi smbsjm bkmh}bkl km ilx gbohalx km tslb p km tltb kmcmso xmg}`sxmilx tslhmk`j`mo{lx kmxhs`{lx mo mi tssbnl ;/2/ Ibx tbibohbx km smbsjm km tslb p km tltb kmcmo

    n}oh`lobs x`j}i{ombjmo{m/ [sbx mi smbsjm x`j}i{oml km ilx gbohalx mi {`sbkls km x}mi{b tsq`jl b

    ib hloxlib km glc`msol {bjc`o ~}mi~m b ib tlx`h`o hmssbkb !~bxm ib n`g}sb =/3/8)/

    N`g/ =/3/8 * Ts`oh`t`l km smbsjm km ib }o`kbk km gbohal

    ]o`kbk km gbohal

    Gbohal

    Tbibohbkm

    smbsjm

    Sm{o kmi gbohal !T`mvb km cilr}ml)

    Hbcim km hlo{sli!b ib }o`kbk kmi {`sbkls km x}mi{b)

    ]o`kbk kmi {`sbkls km x}mi{b

    Tbibohbkm im~b

  • 8/4/2019 MSC.1-Circ.1205.espaol

    38/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 8>

    @6YH@SHYJXHY2Y234=/klh

    =/8 ]o`kbk kmi {`sbkls km x}mi{b

    =/8/2 Mx{s}h{}sb p oljcsmx km ibx t`mvbx

    Mo ibx n`g}sbx =/8/2/2 p =/8/2/3 xm j}mx{sbo ib mx{s}h{}sb p ilx oljcsmx km ibx t`mvbx kmi{`sbkls km x}mi{b/

    N`g/=/8/2/2 * Tmsxtmh{`~b km ib }o`kbk kmi {`sbkls km x}mi{b

    N`g/=/8/2/3 * @o{ms`ls km ib

    }o`kbk kmi {`sbkls km x}mi{b

    =/8/3 N}oh`lobj`mo{l

    H}bokl {lkl mi cl{m xbi~b~`kbx xm moh}mo{sb mo mi bg}b tlks xli{bsxm sm{`sbokl mi

    tbxbkls km xmg}s`kbk p bhh`lobokl hlo sbt`kmv mi {`sbkls km x}mi{b abx{b ib tlx`h`o km bc`ms{l

    !x}mi{b x`o hbsgb)/ B}or}m ol mx{ mo mi bg}b mo x} {l{bi`kbk mi cl{m xbi~b~`kbx {bjc`o tlks

    xli{bsxm jmk`bo{m ib j`xjb ltmsbh`o kmi {`sbkls km x}mi{b bcs`mokl ib h}c`ms{b kmi k`xtlx`{`~l kmmohib~bj`mo{l p x}c`mokl ib tbibohb km k`hal k`xtlx`{`~l/ Mx{b jmk`kb bo}ib ib n}oh`o km

    mohib~bj`mo{l km ib }o`kbk a`kslx{{`hb km mohib~bj`mo{l !x}mi{b hlo hbsgb)/

    Tbxbkls km xmg}s`kbk

    [`sbkls kmx}mi{b

    Hbcimx km hlo{sli

    !b ibx }o`kbkmx km gbohalx

    km tslb p tltb)

    Hbcim kmi k`xtlx`{`~l

    km mohib~bj mo{l!a`kslx{{`hl)

    H}c`ms{b kmi k`xtlx`{`~l

    km mohib~bj`mo{l

  • 8/4/2019 MSC.1-Circ.1205.espaol

    39/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 87

    @6YH@SHYJXHY2Y234=/klh

    =/; ]o`kbk a`kslx{{`hb km mohib~bj`mo{l

    =/;/2 Mx{s}h{}sb p oljcsmx km ibx t`mvbx

    Mo ibx n`g}sbx =/;/2/2 p =/;/2/3 xm j}mx{sbo ib mx{s}h{}sb p ilx oljcsmx km ibx t`mvbx km ib}o`kbk a`kslx{{`hb km mohib~bj`mo{l/

    N`g/ =/;/2/2 * Tmsxtmh{`~b km ib

    }o`kbk a`kslx{{`hb km mohib~bj`mo{lN`g/ =/;/2/3 * @o{ms`ls km ib

    }o`kbk a`kslx{{`hb km mohib~bj`mo{l

    Hbcim kmi k`xtlx`{`~l km mohib~bj`mo{l a`kslx{{`hl!b ib tbibohb smxtmh{`~b km ib }o`kbk kmi

    {`sbkls km x}mi{b) ^mo{`ibh`o

    C`mib

    Cs`kb

    H`mssm mx{bohl

    Nil{bkls

    Tsmx`o kmibg}b km jbs

    Hbcim kmi k`xtlx`{`~l km mohib~bj`mo{l

    !b ib }o`kbk a`kslx{{`hb)

    [`sbkls km x}mi{b

    !Tlx`h`o km btms{}sb)

    Tbxbkls km xmg}s`kbk

    Hbcimx km hlo{sli!b ibx }o`kbkmx km gbohal km tslb p tltb)

    [`sbkls km x}mi{b

    !Tlx`h`o km h`mssm)

    Tbibohb kmi k`xtlx`{`~lkm mohib~bj`mo{l

    N`g/ =/8/3 * Jlkl km n}oh`lobj`mo{l kmi {`sbkls km x}mi{b

    ib }o`kbka`kslx{{`hb

    H}mstl km

  • 8/4/2019 MSC.1-Circ.1205.espaol

    40/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 81

    @6YH@SHYJXHY2Y234=/klh

    =/;/3 N}oh`lobj`mo{l

    H}bokl {lkl mi cl{m xbi~b~`kbx xm moh}mo{sb mo mi bg}b ib }o`kbk a`kslx{{`hb km

    mohib~bj mo{l mjt}fb abh`b bss`cb ib tbibohb kmi k`xtlx`{`~l km mohib~bj`mo{l b {sb~x kmi hbcimkm mx{m i{`jl mi bg}b abhm x}c s mi nil{bkls p tmsj`{m mi bhh`lobj`mo{l kmi {`sbkls km x}mi{b/ X`o

    mjcbsgl ib }o`kbk a`kslx{{`hb km mohib~bj`mo{l ol tmsj`{m mi bhh`lobj`mo{l kmi {`sbkls km

    x}mi{b h}bokl abp tbs{mx kmi cl{m xbi~b~`kbx r}m ol xm moh}mo{sbo mo mi bg}b/

    N`g/ =/;/3 * Mxr}mjb kmi k`xtlx`{`~l km mohib~bj`mo{l

    > @OXTMHH@O P JBO[MO@J@MO[L

    >/2 Jmk`kbx km tsmhb}h`o gmomsbimx

    Ib smgib @@@,34 kmi Hlo~mo`l XLIBX mx{`t}ib r}m bo{mx km r}m mi c}r}m xbigb km t}ms{l p

    mo {lkl jljmo{l k}sbo{m mi ~`bfm {lklx ilx k`xtlx`{`~lx km xbi~bjmo{l mx{bso mo hlok`h`lomx kmxms~`h`l p i`x{lx tbsb r}m xm }{`i`hmo km `ojmk`b{l/ Ib smgib @@@,34 kmi Hlo~mo`l XLIBX {bjc`o

    mx{`t}ib r}m ilx cl{mx xbi~b~`kbx ilx k`xtlx`{`~lx km t}mx{b b nil{m p ilx jmhbo`xjlx km x}mi{b

    kmcmo `oxtmhh`lobsxm xmjbobi p jmox}bijmo{m km bh}mskl hlo ibx `ox{s}hh`lomx tbsb mi

    jbo{mo`j`mo{l b clskl r}m xm smhlgmo mo ib smgib @@@,8> kmi Hlo~mo`l XLIBX/ Bx`j`xjl mo ib

    h`sh}ibs JXH/2,H`sh/234> xm kmxhs`cmo hlo jbpls km{mo`j`mo{l ilx tslhmk`j`mo{lx smib{`~lx bi

    xms~`h`l p jbo{mo`j`mo{l tms`k`hlx km ilx cl{mx xbi~b~`kbx ilx k`xtlx`{`~lx km t}mx{b b nil{m p

    ilx jmhbo`xjlx km x}mi{b/

    Mo mi tsmxmo{m jbo}bi xil xm abhm smnmsmoh`b b ib `oxtmhh`o p jbo{mo`j`mo{l km hbsh{ms

    xmjbobi p jmox}bi r}m xm iim~bo b hbcl b clskl cbfl ib x}tms~`x`o k`smh{b km }o ln`h`bi x}tms`ls

    kmi c}r}m/

    [`sbkls km x}mi{b

    Tbibohb kmi k`xtlx`{`~l km

    mohib~bj`mo{l

    Hbcim kmi k`xtlx`{`~l kmmohib~bj`mo{l

    !b ib }o`kbk a`kslx{{`hb)

    Cl{m xbi~b~`kbx mo mi b`sm Cl{m xbi~b~`kbx mo mi bg}b

  • 8/4/2019 MSC.1-Circ.1205.espaol

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    JXH/2,H`sh/234=

    BOMQL

    Tg`ob 80

    @6YH@SHYJXHY2Y234=/klh

    >/3 @oxtmhh`o p jbo{mo`j`mo{l kmi cl{m xbi~b~`kbx p x`x{mjb kmi btbsmfl km x}mi{b

    >/3/2 Tibo km `oxtmhh`o p jbo{mo`j`mo{l

    Ilx cl{mx xbi~b~`kbx xm kmcmo `oxtmhh`lobs p jbo{moms hlo tms`lk`h`kbk xmjbobi pjmox}bi km bh}mskl hlo il mx{`t}ibkl mo ilx h}bkslx x`g}`mo{mx/ Mo miilx xm mo}jmsbo ilxmimjmo{lx r}m kmcmo hljtslcbsxm mi j{lkl km `oxtmhh`o ilx tslhmk`j`mo{lx r}m abo km

    bti`hbsxm p ib nsmh}moh`b km xms~`h`l km ilx mimjmo{lx/

    Mi h}bksl >/3/2/2 xm smn`msm bi cl{m xbi~b~`kbx mimjmo{bi !`ohi}`kl mi btbsmfl km x}mi{b)/Mi h}bksl >/3/2/3 xm smn`msm bi jl{ls kmi cl{m xbi~b~`kbx/

    Mi h}bksl >/3/2/8 xm smn`msm b ibx t`mvbx mih{s`hbx/Mi h}bksl >/3/2/; xm smn`msm bi mr}`tl kmi cl{m xbi~b~`kbx/

  • 8/4/2019 MSC.1-Circ.1205.espaol

    42/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob ;4

    @6YH@SHYJXHY2Y234=/klh

    H}bksl >/3/2/2 Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi cl{m

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi

    Hbxhl mq{msol ^`x}bi

    @oxtmhh`lobs tbsb km{mh{bs

    kmnlsjbh`lomx } l{slx kmnmh{lx/

    Hljtslcbs mi kmxhbxhbs`iibkl l

    ilx tlx`cimx kblx kmi jb{ms`bi

    sm{slssmnimh{bo{m/

    Q Q

    [likl mq{msol ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    kmnlsjbh`lomx } l{slx kmnmh{lx/Q Q

    Hbcl xbi~b~`kbx nil{bo{m ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx/

    Q Q

    [likl bcb{`cim&2 ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx kmi {likl/Q Q

    Tix{`hl smnlsvbkl

    hlo n`csb km

    ~`ks`l !TSN^)

    ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    kmnlsjbh`lomx } l{slx kmnmh{lx/Q Q

    Jbkmsb ^`x}bi@oxtmhh`lobs tbsb km{mh{bs x` mx{

    bgs`m{bkb l tlks`kb/Q Q

    @o{ms`ls kmi

    cl{m

    Jm{bi ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    hlsslx`o/Q Q

    ^i~}ib km kmxbgm ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx/Q Q

    Jmhbo`xjl km x}mi{b ^`x}bi

    Hljtslcbs mi smbsjm/

    Mi`j`obs ib x}h`mkbk km ibx

    t`mvbx j~`imx/

    Q Q

    K`xtlx`{`~l km x}mi{b km ib

    clvb^`x}bi

    Hljtslcbs mi smbsjm/

    Mi`j`obs ib x}h`mkbk km ibx

    t`mvbx j~`imx/

    Q Q

    [lkbx ibx mxhl{`iibxN}oh`lobj`mo{l

    ~`x}bi

    @oxtmhh`lobs x} jl~`j`mo{l

    ni}`kl p mi c}mo mx{bkl km ibx

    f}o{bx/

    Q Q

    ^mo{bob ^`x}bi

    @oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx sl{}sbx kmi hs`x{bi/

    I`jt`bs mi hs`x{bi tls bjclx

    ibklx/

    Q

    ^`x}bi

    @oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx kmi {`jo ib hbb

    p ib hbb km mjmsgmoh`b/Q Q

    Jmhbo xjl km glc`msol

    N}oh`lobj`mo{l

    @oxtmhh`lobs tbsb hljtslcbs mi

    c}mo n}oh`lobj`mo{l kmi

    glc`msol ts`oh`tbi p km ib hbb

    km mjmsgmoh`b bhltibkb/

    Q Q

    Clh`ob ^`x}bi@oxtmhh`lobs ib f}o{b p ibxtlx`cimx n}gbx km bg}b km jbs/

    &3 &3

  • 8/4/2019 MSC.1-Circ.1205.espaol

    43/51

    JXH/2,H`sh/234=

    BOMQL

    Tg`ob ;2

    @6YH@SHYJXHY2Y234=/klh

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi

    Ai`hm p g}bskb ^`x}bi

    @oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx/ Q Q

    ^i~}ib km smxt`sbh`o N}oh`lobj`mo{l@oxtmhh`lobs mi n}oh`lobj`mo{l

    km ib ~i~}ib/Q

    ^`x}bi

    @oxtmhh`lobs tbsb hljtslcbs

    r}m ib hlssmb {sbtmvl`kbi {`mom ib

    {mox`o bkmh}bkb/

    @oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx km ib hlssmb/

    QHlssmb

    {sbtmvl`kbi km

    bhltibj`mo{l

    N}oh`lobj`mo{l@oxtmhh`lobs tbsb hljtslcbs x}

    c}mo n}oh`lobj`mo{l/Q

    [}cl km bxtmsx`o ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    hlsslx`o l tlx`cimx kblx/Q

    X`x{mjb km

    bxtmsx`o

    km bg}b

    Clr}`iib km

    bxtmsx`o^`x}bi Mi`j`obs ilx tlx`cimx kmtx`{lx/ Q

    [}cl km bi{b

    tsmx`o^`x}bi

    @oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx/Q

    Smg}ibkls ^`x}bi@oxtmhh`lobs tbsb km{mh{bs

    tlx`cimx kblx/Q

    X`x{mjb

    b}q`i`bs km

    b`sm

    H`i`oksl kmi b`sm ^`x}bi @oxtmhh`lobs tbsb km{mh{bshlsslx`o l tlx`cimx kblx/ Q

    Ol{b 26 Xil bti`hbcim b ilx cl{mx xbi~b~`kbx tbsh`bijmo{m hmssbklx/

    36 Mo mi bg}b/

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    BOMQL

    Tg`ob ;3

    @6YH@SHYJXHY2Y234=/klh

    H}bksl >/3/2/3 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi jl{ls

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km `oxtmhh`oxmjbobi jmox}bi

    ^`x}biHljtslcbs r}m xm moh}mo{sb mo

    c}mo mx{bkl/Q

    Jl{ls

    N}oh`lobj`mo{l

    Bssbohbs p hljtslcbs mi jl{ls/

    Hljtslcbs mi n}oh`lobj`mo{l kmi

    k`xtlx`{`~l smg}ibkls/

    Hljtslcbs mi n}oh`lobj`mo{l kmi

    mjcsbg}m/

    Q Q

    ^`x}bi

    Hljtslcbs }ob hbo{`kbk km

    bhm`{m/ QBhm`{m i}cs`hbo{m

    ^`x}bi

    Hljtslcbs ib ~`xhlx`kbk kmi

    bhm`{m }{`i`vbokl mi kmkl p

    bxmg}sbsxm km r}m ol mx{ x}h`l/

    Q

    [bor}m kmi hljc}x{`cim

    ir}`kl^`x}bi

    Hljtslcbs ib x}fmh`o kmi {bor}m

    !hlsslx`o l n}gbx p t`mvbx km

    }o`o)/

    Hljtslcbs }ob hbo{`kbk km

    hljc}x{`cim ir}`kl/

    Q

    [}cl kmi hljc}x{`cim

    ir}`kl^`x}bi

    Hljtslcbs tlx`cimx n}gbx km ibx

    t`mvbx km }o`o/Q

    Smns`gmsbo{m kmi bg}b ^`x}biHljtslcbs }ob hbo{`kbk km bg}b

    k}ihm/Q

    [}cl kmi bg}b km

    smns`gmsbh`o^`x}bi

    Hljtslcbs ibx tlx`cimx n}gbx kmi

    {}cl/Q

    @o{mss}t{ls km bssbor}m N}oh`lobj`mo{lHljtslcbs x} c}mo

    n}oh`lobj`mo{l/Q Q

    Ijtbsb km `ohbokmxhmoh`b N}oh`lobj`mo{lHljtslcbs r}m ib i}v xm moh`mokm

    mo ib nbxm km tsmhbimo{bj`mo{l/Q Q

    [bhjm{sl N}oh`lobj`mo{lHljtslcbs r}m mi ojmsl km

    sm~li}h`lomx `ok`hbkl mx hlssmh{l/

    Q Q

    Ijtbsb km bk~ms{moh`b km

    ib tsmx`o kmi bhm`{m

    ijtbsb km hbsgb

    N}oh`lobj`mo{lHljtslcbs r}m x} mohmok`kl p

    btbgbkl xlo hlssmh{lx/Q Q

    Hbcim km tbsbkb N}oh`lobj`mo{l Km{moms mi jl{ls/ Q Q

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    BOMQL

    Tg`ob ;8

    @6YH@SHYJXHY2Y234=/klh

    H}bksl >/3/2/8 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{lkm ibx t`mvbx mih{s`hbx

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi

    ^`x}bi Hljtslcbs mi a`il hlok}h{ls/ Q

    Cb{msbJmk`kb

    Jmk`s mi ~li{bfm km ib cb{msb/

    X` mi ~bils lc{mo`kl mx cbfl

    hbjc`bs ib cb{msb/

    Q

    Ijtbsb `o{ms`ls N}oh`lobj`mo{lHljtslcbs r}m ib i}v xm

    moh`mokm/Q

    Ijtbsb kmi {likl N}oh`lobj`mo{lHljtslcbs r}m ib i}v xm

    moh`mokm/Q

    Tslpmh{ls N}oh`lobj`mo{l Hljtslcbs r}m ib i}v xmmoh`mokm/ Q

    Hbcimbkl mih{s`hl ^`x}biHljtslcbs ilx tlx`cimx

    kmnmh{lx kmi hbcimbkl/Q

  • 8/4/2019 MSC.1-Circ.1205.espaol

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    JXH/2,H`sh/234=

    BOMQL

    Tg`ob ;;

    @6YH@SHYJXHY2Y234=/klh

    H}bksl >/3/2/; * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{lkmi mr}`tl km cl{mx xbi~b~`kbx

    Hljtslcbs ibx hlok`h`lomx hbo{`kbk p nmhab km ~moh`j`mo{l h}bokl tslhmkb

    Tibo km jbo{mo`j`mo{lO Mimjmo{l

    xmjbobi jmox}bi

    2 Smjlx Q

    3 [lim{mx } alsr}`iibx Q

    8 C`hamslx Q

    ; Bha`hbkls nil{bo{m Q

    = H}clx Q

    > Jbo}bi km x}tms~`~moh`b Q Q

    7 Hljtx Q

    1 Bohib nil{bo{m Q

    0 Clvbx Q

    24 Abha}mibx Q

    22 Smh`t`mo{m mx{bohl p bg}b k}ihm Q

    23 I`bsb hlo t`lib Q

    28 ^bxl gsbk}bkl Q

    2; ]ob sbh`o km bi`jmo{lx mo hlo{momkls mx{bohl Q

    2= Hlam{m ibovbcmogbibx hlo tbsbhbkbx Q

    2> Cmogbib km jbol Q

    27 Xmbi n}jgmob nil{bo{m Q

    21 I`o{msob mih{s`hb jtmsjmbcim Q20 ]o mxtmfl km xmbimx k`}sobx Q

    34 ]o mfmjtibs km ibx xmbimx km xbi~bjmo{l Q Q

    32 ]o x`icb{l Q

    33 ]o cl{`r}o km ts`jmslx b}q`i`lx Q

    38 Jmk`hbjmo{lx hlo{sb mi jbsml Q

    3; ]ob clixb tbsb mi jbsml tls tmsxlob Q

    3= ]ob ob~bfb km clix`iil Q

    3> [smx bcsmib{bx Q

    37 Klx tmr}mlx bslx nil{bo{mx km xbi~bjmo{l Q

    31 ]ob cljcb jbo}bi Q Q

    30 ]o f}mgl km btbsmflx km tmxhb Q84 Mr}`tl tls{{`i km mq{`oh`o km `ohmok`lx Q

    82 ]o smnimh{ls km sbkbs Q

    83 Bp}kbx {sj`hbx Q

    88 Hljtbs{`j`mo{lx km bijbhmobj`mo{l Q

    8; Bigl tbsb smhlgms mi bg}b km ii}~`b Q

    8= ]ob mxhbib km bhhmxl Q

    8> H`o{}slomx km xmg}s`kbk Q

    87 @ox{s}hh`lomx xlcsm jmk`kbx `ojmk`b{bx Q Q

    81 @ox{s}hh`lomx smx`x{mo{mx bi bg}b Q Q

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    BOMQL

    Tg`ob ;=

    @6YH@SHYJXHY2Y234=/klh

    >/3/3 Tslhmk`j`mo{lx km jbo{mo`j`mo{l b clskl

    >/3/3/2 Gmomsbi`kbkmx

    [sbx ib `oxtmhh`o ibx t`mvbx kmnmh{}lxbx kmcmso smtbsbsxm km bh}mskl hlo ilxtslhmk`j`mo{lx r}m n`g}sbo b hlo{`o}bh`o/ H}bokl ibx hbo{`kbkmx xmbo `ox}n`h`mo{mx xm

    hljtim{bso abx{b bihbovbs ib h`nsb bkmh}bkb/ Ibx t`mvbx kmnmh{}lxbx r}m xmbo k`x{`o{bx km ibx

    r}m n`g}sbo b hlo{`o}bh`o kmcmso smg`x{sbsxm f}o{l hlo ilx km{biimx smib{`~lx b miibx p abcs km

    xli`h`{bsxm mi jbo{mo`j`mo{l p smtbsbh`o tls ilx nbcs`hbo{mx/

    >/3/3/3 Cl{m

    >/3/3/3/2 T`mvbx jm{i`hbx lq`kbkbx

    Bti`hbs }o {sb{bj`mo{l hlo{sb mi q`kl xmgo ilx kblx l x}x{`{}`s ib t`mvb x` mx{

    hlox`kmsbcimjmo{m gbx{bkb/

    >/3/3/3/3 Kblx mo {mf`klx

    Bssmgibs ilx tslk}h{lx {mq{`imx kmi j`xjl jb{ms`bi xmgo ilx kblx/

    >/3/3/3/8 F}o{b

    Smtbsbs jmk`bo{m }o hljt}mx{l lc{}sbkls bkamx`~l xmgo ilx kblx/

    >/3/3/3/; ^i~}ib km kmxbgm

    Mi`j`obs ib x}h`mkbk p hljtslcbs r}m n}oh`lob hlssmh{bjmo{m/

    >/3/3/3/= X`x{mjb km bxtmsx`o km bg}b

    Sm{`sbs ilx tlx`cimx kmtx`{lx km ibx clr}`iibx km bxtmsx`o/ Bf}x{bs ibx t`mvbx km }o`o

    km ilx {}clx x` xm km{mh{b big}ob n}gb/ Smg}ibs ib {mox`o km ib hlssmb {sbtmvl`kbi abx{b bihbovbs

    ib bkmh}bkb/

    >/3/3/8 Jl{ls

    >/3/3/8/2 Sm~mx{`j`mo{l p i}cs`hbh`o hlo bhm`{m

    X` abp q`kl mi`j`obsil p h}cs`s ib x}tmsn`h`m hlo bhm`{m km jr}`obx/ Kmcms bti`hbsxm

    bhm`{m i}cs`hbo{m b ibx t`mvbx g`sb{ls`bx/

    >/3/3/8/3 Ts}mcb km n}oh`lobj`mo{l

    B n`o km hljtslcbs ibx hlok`h`lomx km n}oh`lobj`mo{l kmi jl{ls kmcms mnmh{}bsxm ib

    ltls{}ob ts}mcb b clskl kmi c}r}m {sbx tlomsil b nil{m/ [sbx ib ts}mcb km n}oh`lobj mo{l abcs

    r}m bxmg}sbsxm km r}m ibx ~i~}ibx kmi bg}b km smns`gmsbh`o mx{o bc`ms{bx xm i`jt`bo hlo bg}b

    k}ihm p kmxbg}bo c`mo/

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    BOMQL

    Tg`ob ;>

    @6YH@SHYJXHY2Y234=/klh

    >/3/3/; T`mvbx mih{s`hbx

    >/3/3/;/2 Cb{msb

    Hbsgbs ib cb{msb jmk`bo{m }o mimh{sli`{l x` x} hbsgb xm moh}mo{sb tls kmcbfl kmi o`~mikmx`gobkl/ Bf}x{bs mi clsom mih{s`hl x` mx{ x}mi{l/

    >/8 @oxtmhh`o p jbo{mo`j`mo{l km ilx k`xtlx`{`~lx km t}mx{b b nil{m !tmxhbo{m p ha`gsm)

    >/8/2 Tibo km `oxtmhh`o p jbo{mo`j`mo{l

    Ilx k`xtlx`{`~lx km t}mx{b b nil{m xm kmcmo `oxtmhh`lobs p jbo{moms hlo tms`lk`h`kbkxmjbobi p jmox}bi km bh}mskl hlo il mx{`t}ibkl mo ilx h}bkslx x`g}`mo{mx/ Mo miilx xm mo}jmsbo

    ilx mimjmo{lx r}m kmcmo hljtslcbsxm mi j{lkl km `oxtmhh`o mi tslhmk`j`mo{l r}m ab kmbti`hbsxm p ib nsmh}moh`b km xms~`h`l km ilx mimjmo{lx/

    Mi h}bksl >/8/2/2 xm smn`msm bi tmxhbo{m/

    Mi h}bksl >/8/2/3 xm smn`msm bi ha`gsm/

    Mi h}bksl >/8/2/8 xm smn`msm b ibx t`mvbx mih{s`hbx/

    H}bksl >/8/2/2 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi tmxhbo{m

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km `oxtmhh`oxmjbobi jmox}bi

    Cbx{`kls ^`x}biHljtslcbs ilx tlx`cimxa}ok`j`mo{l hlsslx`o p

    kmnlsjbh`o/

    Q Q

    ^`x}bi

    Hljtslcbs ilx tlx`cimx

    a}ok`j`mo{l hlsslx`o p

    kmnlsjbh`o/

    Q Q

    N}oh`lobj`mo{lJl~msilx kmxkm ib tlx`h`o km

    mx{`cb/Q

    Csbvlx kmi tmxhbo{m

    N}oh`lobj`mo{lG`sbsilx kmxkm ib tlx`h`o km

    mx{`cb/Q

    ^`x}biHljtslcbs mi kmxgbx{m p ib

    hlsslx`o/Q

    N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ Q QSlikbob cilr}m km

    x}xtmox`o

    I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

    Mfm km c`xbgsb tbxbkls

    km slikbobI}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

    ^`x}biHljtslcbs mi kmxgbx{m p ib

    hlsslx`o/Q Q

    N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ Q Q

    [ltm kmi csbvl kmi

    tmxhbo{m p gbohal

    k`xtbsbklsI}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

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    Tg`ob ;7

    @6YH@SHYJXHY2Y234=/klh

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km `oxtmhh`oxmjbobi jmox}bi

    ^`x}bi

    Hljtslcbs mi kmxgbx{m ib

    tlx`cim sl{}sb kmi hbcim p ibhlsslx`o/

    Q

    I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

    @o~ms{`s mq{smjlx@o~ms{`s ilx mq{smjlx km ib {`sb

    kmi cl{m !3= blx)/

    [`sb kmi cl{m

    {moxls

    X}x{`{}h`oX}x{`{}`s ib {`sb kmi cl{m !=

    blx)/

    Hbcl km bibjcsm km

    bjbssm^`x}bi

    Hljtslcbs mi kmxgbx{m ib

    hlsslx`o p ib xli{}sb/Q Q

    N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ QK`xtlx`{`~l km

    n}oh`lobj`mo{l km ib

    h}c`ms{b I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

    ^`x}biHljtslcbs mi kmxgbx{m p ib

    hlsslx`o/Q Q

    N}oh`lobj`mo{l Hljtslcbs mi jl~`j`mo{l/ QHbcim km hlo{sli smjl{l

    I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

    Hbivl kmi cl{m ^`x}biHljtslcbs mi kmxgbx{m p ib

    hlsslx`o/Q Q

    H}bksl >/8/2/3 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l kmi ha`gsm

    Tibo km

    jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`oxmjbobi jmox}bi

    ^`x}bi

    Hljtslcbs mi o`~mi km bhm`{m

    i}cs`hbo{m p x} gsbkl km

    km{ms`lsl/

    QHbfb km hbjc`lx

    jmhbo`xjl hlf`om{m

    f}o{b km bhm`{mN}oh`lobj`mo{l

    Hljtslcbs ib mq`x{moh`b km

    s}`klx `o}x}bimx/Q

    X`x{mjb km nsmolx

    nsmol hmo{sn}gl^`x}bi

    Hljtslcbs ib hlsslx`o l

    tlx`cimx kmnmh{lx/Q Q

    Hab~m{b kmi mq{smjl kmi

    hbcim^`x}bi Hljtslcbs ib xli{}sb/ Q

    ^`x}biHljtslcbs ib hlsslx`o l

    tlx`cimx kmnmh{lx/Q Q

    Tbibohb km nsmol

    N}oh`lobj`mo{l Hljtslcbs mi n}oh`lobj`mo{l/ Q Q

    Tbibohb km hbjc`l km

    ~milh`kbkI}cs`hbh`o I}cs`hbs,mogsbxbs Q Q

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    BOMQL

    Tg`ob ;1

    @6YH@SHYJXHY2Y234=/klh

    H}bksl >/8/2/8 * Tslhmk`j`mo{l km `oxtmhh`o p tibo km jbo{mo`j`mo{l km ibx t`mvbxmih{s`hbx

    Tibo km jbo{mo`j`mo{lMimjmo{l J{lkl Tslhmk`j`mo{l km oxtmhh`o

    xmjbobi jmox}bi

    ^`x}bi Hljtslcbs mi hbcimbkl/ Q Q

    Jl{ls mih{s`hlN}oh`lobj`mo{l

    Hljtslcbs r}m mi

    n}oh`lobj`mo{l mx olsjbi/Q

    ^`x}bi Hljtslcbs mi hbcimbkl/ Q Q

    N}oh`lobj`mo{lHljtslcbs r}m mi

    n}oh`lobj`mo{l mx olsjbi/Q

    @o{mss}t{ls km

    xmg}s`kbk

    I}cs`hbh`o I}cs`hbs,mogsbxbs/ Q

    ^`x}biHljtslcbs mi hbcimbkl pl{slx kmnmh{lx/

    Q QHbcim p hbfb km

    k`x{s`c}h`o km cl{lomxt}ixbklsmx N}oh`lobj`mo{l

    Hljtslcbs r}m mi

    n}oh`lobj`mo{l mx olsjbi/Q

    ^`x}biHljtslcbs mi hbcimbkl p

    l{slx kmnmh{lx/Q Q

    Tbomi km `o`h`l

    N}oh`lobj`mo{lHljtslcbs r}m min}oh`lobj`mo{l mx olsjbi/

    Q

    >/8/3 Tslhmk`j`mo{l km jbo{mo`j`mo{l b clskl

    >/8/3/2 Gmomsbi`kbkmx

    [sbx ib `oxtmhh`o ibx t`mvbx kmnmh{}lxbx kmcmso smtbsbsxm km bh}mskl hlo ilx

    tslhmk`j`mo{lx r}m n`g}sbo b hlo{`o}bh`o/ H}bokl ibx hbo{`kbkmx xmbo `ox}n`h`mo{mx xm

    hljtim{bso abx{b bihbovbs ib h`nsb bkmh}bkb/ Ibx t`mvbx kmnmh{}lxbx r}m xmbo k`x{`o{bx km ibx

    r}m n`g}sbo b hlo{`o}bh`o kmcmso smg`x{sbsxm f}o{l hlo ilx km{biimx smib{`~lx b miibx p abcs km

    xli`h`{bsxm mi jbo{mo`j`mo{l p smtbsbh`o tls ilx nbcs`hbo{mx/

    >/8/3/3 Hbcl km bibjcsm

    >/8/3/3/2 Ilx hbclx km bibjcsm kmcmso hbjc`bsxm mo ilx hbxlx x`g}`mo{mx6

    /2 xm ab tslk}h`kl ib sl{}sb kmi bibjcsm ts`jbs`l5

    /3 mi k`jm{sl olj`obi xm ab smk}h`kl mo }o 7 -5

    /8 xm ab lcxms~bkl r}m ib amcsb xm ab {lsh`kl l x}mi{l5 l

    /; xm ab km{mh{bkl mslx`o,hlsslx`o/

    >/8/3/3/3 Hljtslcbs ib c}mob n`fbh`o km ilx hbclx km bibjcsm/

    >/8/3/3/8 Hbjc`bs ibx {`sbx kmi cl{m kmo{sl km }o tibvl btslt`bkl/

    >/8/3/3/; Bf}x{bs ib ilog`{}k km ibx {`sbx kmi cl{m km jbomsb r}m ibx xmtbsbh`lomx mo{sm mi csbvl

    kmi tmxhbo{m p x} {ltm b tslb p b tltb xmbo tsh{`hbjmo{m ibx j`xjbx/

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    BOMQL

    Tg`ob ;0

    >/8/3/3/= Bxmg}sbsxm km r}m mi jb{ms`bi p mi k`jm{sl km ilx mxibclomx km x}xtmox`o xlo ilx

    mxtmh`n`hbklx tls mi nbcs`hbo{m kmi btbsmfl km x}mi{b/

    >/8/3/8 Ha`gsm kmi cl{m

    >/8/3/8/2 B n`o km m~`{bs x} jl~`j`mo{l mi cl{m kmcms bxmg}sbsxm bo{mx km r}m hlj`mohmo ibx

    ibclsmx km jbo{mo`j`mo{l kmi ha`gsm/

    >/8/3/8/3 Mi bhm`{m xm kmcms hljtslcbs p hbjc`bs x` mx{ kmxhlils`kl/ X` mi o`~mi km bhm`{m mx

    cbfl kmcms bbk`sxm jx abx{b r}m xm bihbohm mi o`~mi mx{`t}ibkl mo mi `ok`hbkls km bhm`{m/

    >/8/3/8/8 Kmcmso hljtslcbsxm ibx x}tmsn`h`mx km ilx jmhbo`xjlx `o{ms`lsmx km ib hbfb kmhbjc`lx/ X` xm kmxh}csm }o kmnmh{l mo ib x}tmsn`h`m km }o jmhbo`xjl ib hbfb km hbjc`lx xm

    kmcms x}x{`{}`s l smtbsbs/

    >/8/3/8/; X` mi og}il km ib tbibohb km nsmol k`xj`o}pm hljl hloxmh}moh`b kmi km{ms`lsl kmi

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    >/8/3/; I}cs`hbh`o

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    bi jmx/

    >/8/3/;/8 Kmcmso hljtslcbsxm tms`k`hbjmo{m ib hbo{`kbk mi hbjc`l km hlils p ib jmvhib km

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    > 8 3 ; ; Mi `{ ! i ) k i c k i c k c c k n `k`

    Tbxbkls kmi hbvlom{mTbibohb km nsmol

    Als`vlo{bi

    Tmsol amq/