TRACCIÓN INDIRECTA DEL CONCRETO

8/20/2019 TRACCIÓN INDIRECTA DEL CONCRETO

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?5>2

IKGRGL BD@_GLCKX NDRN_N

Glm. H@V[NDC@ RGDDN_ ^[G_@X

6-6-?5>2

[LGRK_VGCNC LNFG@LND CK S_[HGDD@

SKFL@D@MGN CKD F@LF_KS@

_KVGVSKLFGN N DN S_NFFG@L

GLCG_KFSN


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IKGRGL BD@_GLCKX NDRN_NC@


>

GLCG K

G. _KVGVSKLFGN N S_NFFG@L GLCG_KFSN NVSJ - F 372 GV@ 3>51 ............................................ 6

>. GLS_@C[FFG@L ................................................................................................................. 6

?. B[LCNJKLS@ SK@_GF@ .................................................................................................... 3

?.>. KLVNW@ O_NVGDKÞ@ ........................................................................................................... 3

?.>.> RKLSNHNV CKD KLVNW@. ...................................................................................... 3

?.>.?. CGVS_GO[FGÖL SKÖ_GFN CK SKLVG@LKV ............................................................... ;

?.>.6. CGVS_GO[FGÖL CK SKLVG@LKV KL KD CGÎJKS_@ A@_GX@LSND ............................. ;

?.>.3. CGVS_GO[FGÖL CK SKLVG@LKV KL KD CGÎJKS_@ RK_SGFND ................................... 2

?.>.;. SKLVGÖL CK _@S[_N .......................................................................................... =

?.?. _KVGVSKLFGN N S_NFFG@L GLCG_KFSN ............................................................................... 1

?.?.> NDFNLFK ............................................................................................................ 1

?.?.?. GJU@_SNLFGN W NUDGFNFGÖL .............................................................................. 7

?.?.6. KVUÇFGJKL CK KLVNW@ ...................................................................................... 7

?.?.3. _KV[JKL U_@FKCGJGKLS@ ................................................................................ 7

?.?.;. _K^[K_GJGKLS@V UN_N V@DGFGS[CKV .............................................................. >5

?.?.2. CKVF_GUFGÖL CKD KLVNW@ CK S_NFFGÖL GLCG_KFSN ......................................... >5

?.?.=. CGVS_GO[FGÖL SKÖ_GFN CK SKLVG@LKV KL U_@OKSNV FGDÊLC_GFNV ................... >>

?.?.1. J@C@V CK BNDDN KL KLVNW@V CK S_NFFGÖL GLCG_KFSN .................................. >?

?.?.7. BNFS@_KV ^[K NBKFSNL KD KLVNW@ CK S_NFFGÖL GLCG_KFSN ......................... >6?.6. KLVNW@V CGLÎJGF@V CK S_NFFGÖL GLCG_KFSN ............................................................ >;

?.6.> Npdgfnfgöl ckd Klsny` Cglîjgf` ck Srnffgöl Glcgrkftn ....................................... >;

?.3. KLVNW@ CK S_NFFGÖL GLCG_KFSN KL A@_JGMÖL......................................................... >2

?.;. J@_CNXNV ....................................................................................................................... >=

?.2. KLVNW@ ON_FKD@LN @ CK C@ODK U[LX@LNJGKLS@ ................................................... >=

?.=.> FÖJ@ VK ANFK8 ................................................................................................ >1

?.=.?. Föj` sk kxprksnl8 ........................................................................................... >7

?.=.6. L`rjns ck rkbkrklfgn ` rkdnfg`lncns8 ............................................................... >7?.=.3. [tgdgcnc ckd klsny`8 .......................................................................................... >7

?.=.;. Fuîlc` anfkrd`8 ............................................................................................... >7

?.=.2. Urkfnufg`lks8 ................................................................................................... ?5

?.=.=. Jukstrn8 .......................................................................................................... ?5

?.=.1. Kxgmklfgns8........................................................................................................ ?5


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?

?.1. F@LFD[VG@LKV ................................................................................................................. ?5

?.7. OGODG@M_NBGN. ................................................................................................................... ?5


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6

FNUGS[D@ G

G. _KVGVSKLFGN N S_NFFG@L GLCG_KFSN NVSJ - F 372 GV@ 3>51>.

GLS_@C[FFG@L

Kd klsny` ck trnffgöl glcgrkftn, ckstnfn p`r skr ul jçt`c` sgjpdk y rkprkskltntgv`, quk

pkrjgtk gjgtnr dn rkspukstn ck ul f`lfrkt` bdkxgodk y òtklkr dn fnrmn jîxgjn quk nmunltn

uln jkzfdn nltks ck r`jpkr.

Dn pròktn ks fnrmncn n f`jprksgöl skmøl ul pdnl` cgnjktrnd vkrtgfnd ck dn jgsjn. Unrn

p`ckr fnrmnr dn pròktn n f`jprksgöl kl ul pdnl` cgnjktrnd vkrtgfnd, sk rkqugkrk ul

cgsp`sgtgv` ck suhkfgöl ck dn pròktn n trnvçs ckd fund sk jntkrgndgfk cgfa` pdnl` ck fnrmn.

F`j` pnrtk ck kstk cgsp`sgtgv`, y kl f`ltnft` cgrkft` f`l c`s mklkrntrgfks cgnjktrndjkltk

`pukstns ck dn pròktn, kxgstkl c`s kdkjklt`s klfnrmnc`s ck kvgtnr dn r`turn d`fnd ck dn

pròktn curnltk kd klsny`. Vk utgdgznl ulns pdnfns ck np`y` furv`, f`l rncg` ck furvnturn

gmund nd rncg` l`jglnd ck dn pròktn, ck >?,= ` ?;,3 jj ck nlfa`, pnrn quk dn cgstrgoufgöl

ck tklsg`lks l` sk ndtkrk sgmlgbgfntgvnjkltk y pnrn quk d`s fîdfud`s ckd jöcud` ck

kdnstgfgcnc y dn rkdnfgöl ck U`gss`l sk bnfgdgtkl jnltklgklc` f`lstnltk kd nlfa` ck fnrmn,

kl dumnr ck ul nlfa` ck fnrmn vnrgnodk curnltk kd klsny`, quk `furrgrên f`l uln pdnfn ck

fnrmn pdnln.

U`r dn l`rjn dn vkd`fgcnc ck ckspdnznjgklt̀ ckd sgstkjn curnltk dn fnrmn skrî ulgb`rjk k

gmund n ;5,1 jj/jgl, gmund n dn kjpdkncn p`r dn prklsn kl kd klsny` Jnrsandd.

F`j` dn rkspukstn ckd jntkrgnd ks ndtnjkltk ckpklcgkltk ck dn tkjpkrnturn, dn

tkjpkrnturn skrî uln vnrgnodk jîs pnrn kd klsny`. Kd klsny` ck trnffgöl glcgrkftn tgklk

vndgckz pnrn jntkrgndks ck f`jp`rtnjgklt` bulcnjkltndjkltk kdîstgf` y dglknd. Dn l`rjn

glcgfn kd us` ck uln tkjpkrnturn ck ?;¾> ¸F, pkr` pkrjgtk kd us` ck `trns tkjpkrnturns

pnrn nlndgznr dn susfkptgogdgcnc tçrjgfn ck dn jkzfdn kl kstucg` y sumgkrk quk l` sk utgdgfkl

tkjpkrnturns supkrg`rks nd pult` ck rkodnlckfgjgklt` ckd dgmnltk p`r skr prkc`jglnltk kd

fnrîftkr vgsf`s` ck dns jkzfdns.

Kl d`s klsny`s n trnffgöl glcgrkftn, n cgbkrklfgn ck d`s klsny`s cgrkft`s, dn r`turn ck dn

pròktn ck a`rjgmöl sk pr`cufk ckogc` n dn npdgfnfgöl ck uln fnrmn ck f`jprksgöl `

bdkx`trnffgöl cn dumnr n uln cgstrgoufgöl ck tklsg`lks ck trnffgöl quk nfnonl p`r bgsurnr dn

pròktn.

V`l klsny`s jufa` jîs sklfgdd`s quk d`s cgrkft`s y pkrjgtkl uln oukln kstgjnfgöl ckd

vnd`r ck dn rksgstklfgn n trnffgöl, p`r d` quk s`l d`s jîs kjpdknc`s pnrn kst`s jklkstkrks.

Dn trnffgöl glcgrkftn tnjogçl ks f`l`fgcn f`j` klsny` ornsgdkþ`.


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3

?.

B[LCNJKLS@ SK@_GF@

?.>. KLVNW@ O_NVGDKÞ@

Kstk klsny` f`lsgstk kl s`jktkr n f`jprksgöl cgnjktrnd uln pròktn fgdêlcrgfn, gmund n dn

ckbglgcn kl kd klsny` Jnrsandd, npdgfnlc` uln fnrmn ck jnlkrn ulgb`rjk n d` dnrm` ck c`s

dêlkns ̀ mklkrntrgfks ̀ pukstns anstn ndfnlznr dn r`turn.

Kstn f`lbgmurnfgöl ck fnrmn pr`v`fn ul ksbukrz` ck trnffgöl rkdntgvnjkltk ulgb`rjk kl

t`c` kd cgîjktr` ckd pdnl` ck fnrmn vkrtgfnd, y kstn trnffgöl ks dn quk nm`tn dn pròktn y

cksklfnckln dn r`turn kl kd pdnl` cgnjktrnd.

Bgmurn 5> jukstrn ck dn bukrzns kl dns pròktns.

Dn pròktn ks fnrmncn n f`jprksgöl skmøl ul pdnl` cgnjktrnd vkrtgfnd ck dn jgsjn. Unrn

p`ckr fnrmnr dn pròktn n f`jprksgöl kl ul pdnl` cgnjktrnd vkrtgfnd, sk rkqugkrk ul

cgsp`sgtgv` ck suhkfgöl ck dn pròktn n trnvçs ckd fund sk jntkrgndgfk cgfa` pdnl` ck fnrmn.

F`j` pnrtk ck kstk cgsp`sgtgv`, y kl f`ltnft` cgrkft` f`l c`s mklkrntrgfks cgnjktrndjkltk`pukstns ck dn pròktn, kxgstkl c`s kdkjklt`s klfnrmnc`s ck kvgtnr dn r`turn d`fnd ck dn

pròktn curnltk kd klsny`.

?.>.>

RKLSNHNV CKD KLVNW@.

Ks ul klsny` rkdntgvnjkltk sklfgdd`.

Urkskltn sgjgdgtuc f`l ̀ tr` tgp` ck klsny`s f`j` kd Jnrsandd.

Kd tgp` ck jukstrn y kd kqugp` s`l d`s jgsj`s quk d`s utgdgznc`s pnrn `tr` tgp` ck

klsny`s.

Dn r`turn l` sk vk nbkftncn p`r dns f`lcgfg`lks ck dn supkrbgfgk ck dn pròktn.

Dn r`turn sk glgfgn kl uln rkmgöl rkdntgvnjkltk ulgb`rjk ck tklsg`lks ck trnffgöl. Kd f`kbgfgkltk ck vnrgnfgöl ck d`s rksudtnc`s ckd klsny` ks rkdntgvnjkltk onh`

f`jpnrnc` f`l ̀ tr`s jçt`c`s. Sks`rgkrk Y1Z kl sus kstucg`s anodn ck cgspkrsg`lks

glbkrg`rks nd >5% kl f`jpnrnfgöl f`l kd ck Jnrsandd quk pukckl skr ckd >;-?5%.

Kd klsny` pukck utgdgznrsk onh` fnrmn kstîtgfn ̀ cglîjgfn, j`cgbgfnlc` dn prklsn kl

bulfgöl ckd tgp` ck kstucg` quk sk rkndgfk.


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;

Kd klsny` ck trnffgöl glcgrkftn l` söd` cn glb`rjnfgöl ck dn rksgstklfgn n trnffgöl glcgrkftn,

sgl` quk tnjogçl l`s glb`rjn sòrk pr`pgkcncks kdîstgfns rksgdgkltks (jöcud` ck

kdnstgfgcnc kstîtgf` ` cglîjgf` kl bulfgöl ckd tgp` ck fnrmn npdgfncn), bgsurnfgöl tçrjgfn,

bgsurnfgöl p`r bntgmn, ckb`rjnfgöl pkrjnlkltk y pukck utgdgznrsk pnrn kvndunr kd kbkft` ck

dn aujkcnc kl jkzfdns ogtujgl`sns.

?.>.?.

CGVS_GO[FGÖL SKÖ_GFN CK SKLVG@LKV

Dn s`dufgöl tkörgfn ck dn cgstrgoufgöl ck tklsg`lks ckltr` ck uln pròktn fgdêlcrgfn kstî

onsncn kl kd nlîdgsgs ck ul jntkrgnd ck f`jp`rtnjgklt` kdîstgf̀ y dglknd.

Funlc` uln pròktn fgdêlcrgfn ks s`jktgcn n f`jprksgöl cgnjktrnd cksnrr`ddn ul kstnc` ck

tklsg`lks ogcgjklsg`lnd kl su gltkrg`r. Dn fnrmn npdgfncn n d` dnrm` ck c`s mklkrntrgfks

cgnjktrndjkltk `pukstns cksfrgok pdnl`s prglfgpndks ck tklsg`lks, ul` a`rgz`ltnd y `tr`

vkrtgfnd. Unrtgfudnrjkltk kl kd pdnl` vkrtgfnd sk pr`cufk uln tklsgöl vnrgnodk ck f`jprksgöl

y uln tklsgöl tkörgfnjkltk ulgb`rjk ck trnffgöl.

Bgmurn 5? Cgstrgoufgöl ck tklsg`lks tkörgfn sòrk d`s pdnl`s cgnjktrnd y vkrtgfnd pnrn kd klsny` ck trnffgöl

glcgrkftn

?.>.6.

CGVS_GO[FGÖL CK SKLVG@LKV KL KD CGÎJKS_@ A@_GX@LSND

Kl dn cgstrgoufgöl ck tklsg`lks kl kd cgîjktr` a`rgz`ltnd, sk pukck òskrvnr quk kl kd

fkltr` ck dn pròktn kd ksbukrz` ck f`jprksgöl vkrtgfnd ks 6 vkfks supkrg`r nd ck trnffgöl

a`rgz`ltnd.

Dns tklsg`lks pr`cufgcns kl kd cgîjktr` a`rgz`ltnd s`l dns sgmugkltks8

Sklsgöl a`rgz`ltnd8


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?.>.3. CGVS_GO[FGÖL CK SKLVG@LKV KL KD CGÎJKS_@ RK_SGFND

Kl dn z`ln fkltrnd ck dn pròktn, sk pr`cufk ul kstnc` ognxgnd ck tklsg`lks, c`lck dn tklsgöl

vkrtgfnd ck f`jprksgöl ks 6 vkfks supkrg`r n dn ck trnffgöl a`rgz`ltnd mklkrncn.

Nsê jgsj` sk pukck vkr f`j` d`s jîxgj`s ck tklsgöl vkrtgfnd sk d`fndgznl kl d`s pult`s ck

npdgfnfgöl ck dn fnrmn vkrtgfnd. U`r kstk j`tgv` sk pukck pklsnr quk dn r`turn sk pukck

glgfgnr kl kst`s pult`s p`r nm`tnjgklt` n f`jprksgöl, pkr` rkndjkltk kstns tklsg`lks s`l

pkqukþns ckogc` n quk kl dn prîftgfn dn fnrmn npdgfncn sk cgstrgouyk kl ul îrkn bglgtn

ckbglgcn p`r uln pgkzn jktîdgfn ck f`ltnft` kltrk dn prklsn y dn pròktn. Fnok jklfg`lnr

quk tnlt` kd tgp` ck fnrmn f`j` dn nlfaurn ck kstn pgkzn jktîdgfn tgklkl uln mrnl glbduklfgn

kl dn cgstrgoufgöl ck tklsg`lks ck dn pròktn rknd.

Dns tklsg`lks kl kd cgîjktr` vkrtgfnd, n d` dnrm` ckd khk ck fnrmn, s`l dns sgmugkltks8


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=

N)

Sklsgöl a`rgz`ltnd8

O)

Sklsgöl vkrtgfnd

F)

Sklsgöl tnlmklfgnd

C`lck8

U, ks dn fnrmn t`tnd npdgfncn (L)

t, ks dn ndturn ck dn pròktn (jj¾5,>jj)

c, ks kd cgîjktr` ck dn pròktn (jj¾5,>jj)

x, y, s`l dns f``rcklncns rkspkft` nd fkltr` ck dn pròktn.

?.>.;. SKLVGÖL CK _@S[_N

Dns kfunfg`lks cksfrgtns nltkrg`rjkltk s`l vîdgcns pnrn ul södgc` kdîstgf` dglknd gckndgznc`.

Nulquk dn jny`rên ck d`s jntkrgndks l` s`l kdîstgf`s, d`s vnd`rks ck tklsgöl a`rgz`ltnd sk

npr`xgjnl subgfgkltkjkltk n d`s rkndks. Kd bndd` glgfgnd sk pr`cufk p`r r`turn n trnffgöl ck

nfukrc` f`l dn kfunfgöl ?.3, p`r d` tnlt`, dn rksgstklfgn n trnffgöl glcgrkftn kl kd j`jklt`

ck dn r`turn vgklk cncn p`r dn sgmugkltk kfunfgöl8


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C`lck8

Vt ks dn rksgstklfgn n dn r`turn p`r trnffgöl glcgrkftn.

Ujîx, ks dn fnrmn jîxgjn ` fnrmn ck r`turn

t, ks kd kspks`r ck nd pròktn ck dn pròktn

c, ks kd cgîjktr` ck dn pròktn

x, y, s`l dns f``rcklncns rkspkft` nd fkltr` ck dn pròktn.

Ck nfukrc` n kstns f`lcgfg`lks ck fnrmn dglknd, dn pròktn bnddnrên ndrkckc`r ck d`s pult`s

ck fnrmn ckogc` n tklsg`lks ck f`jprksgöl y l` kl dn p`rfgöl fkltrnd ck dns jukstrns

ckogc` n tklsg`lks ck trnffgöl. L` òstnltk, kstns tklsg`lks ck f`jprksgöl sk rkcufkl

f`lsgckrnodkjkltk cgstrgouyklc` dn fnrmn n d` dnrm` ck uln pdnfn ck fnrmn, quk l` söd`

rkcufk dns tklsg`lks ck f`jprksgöl vkrtgfnd sgl` quk fnjogn dns tklsg`lks a`rgz`ltndks n d`

dnrm` ckd cgîjktr` vkrtgfnd ck trnffgöl n f`jprksgöl fkrfn ck d`s pult`s ck npdgfnfgöl,qukcnlc` klt`lfks uln cgstrgoufgöl ck tklsg`lks tnd y f`j` sk òskrvn kl dn bgmurn ?.6.

Bgmurn 56 Cgstrgoufgöl ck tklsg`lks kl pròktn s`jktgcn n uln fnrmn npdgfncn sòrk pdnfn ck fnrmn ck np`y`

furv`

?.?. _KVGVSKLFGN N S_NFFG@L GLCG_KFSN

?.?.> NDFNLFK

n) Dn rksgstklfgn ckd a`rjgmöl n trnffgöl nxgnd bft, quk ks n dn quk sk rkbgkrkl jufa`s ck d`s

fîdfud`s, pukck òtklkrsk jkcgnltk kd klsny` ck trnffgöl cgrkftn ck nfukrc` f`l dn

_kf`jklcnfgöl _GDKJ FUF-=. Ukr` rksudtn jîs sklfgdd` y prîftgf` kjpdknr kd jçt`c` ck

trnffgöl glcgrkftn tnjogçl ddnjnc` klsny` ornsgdkþ` ` klsny` ck aklcgjgklt`, nulquk kd

vnd`r òtklgc` ks lkfksnrg` f`rrkmgrd`. Kstk jçt`c` f`lsgstk kl dn r`turn ck dn pròktn,


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7

mklkrndjkltk fgdêlcrgfn, jkcgnltk dn npdgfnfgöl ck uln fnrmn ck f`jprksgöl kl c`s

mklkrntrgfks cgnjktrndjkltk ̀ pukstns. vkr Bgmurn 5>

o) Unrn dn r`turn sk utgdgznl c`s onlcns ck np`y` ck f`ltrnfanpnc` ` fnrtöl sgl ckbkft`s,

ck ulns cgjklsg`lks npr`xgjncns ck 6 jj ck kspks`r y ?; jj ck nlfa`, f`l uln d`lmgtuc

ndm` jny`r quk dn ck dn pr`oktn. Dn fnrmn sk npdgfn ck jnlkrn F`ltglun, sgl fa`quksorusf`s, y ck b`rjn quk kd nujklt` ck dn trnffgöl glcgrkftn skn ck 5,56 ¾ 5,5> JUn p`r

skmulc`.

f) Dn rksgstklfgn n trnffgöl glcgrkftn sk fndfudn jkcgnltk dn börjudn ckaklfdgjgklt`8

C`lck B ks dn fnrmn ck r`turn, n ks kd cgîjktr` ck dn pr`oktn y D su d`lmgtuc.

?.?.?. GJU@_SNLFGN W NUDGFNFGÖL

Dn rksgstklfgn n dn tklsgöl cgnm`lnd (bft), ks jîs bîfgd ck cktkrjglnr quk dn rksgstklfgn n dn

tklsgöl cgrkftn. U`r d` tnlt`, ks jîs f`jøl dn rkndgznfgöl ck kstk klsny`. Ks gjp`rtnltk

ckstnfnr quk kd ksbukrz` ` rksgstklfgn n dn tklsgöl cgnm`lnd orglcn ul vnd`r jny`r quk kd

ksbukrz` kl tklsgöl cgrkftn y jkl`r quk kd jöcud` ck rupturn ckd f`lfrkt` (6.>?―6.>6). Dn

rksgstklfgn n dn tklsgöl cgnm`lnd ks utgdgzncn kl kd cgskþ` kstrufturnd ck jgkjor`s ck

f`lfrkt` dgvgnl`, pnrn kvndunr dn rksgstklfgn nd f`rtnltk y pnrn cktkrjglnr dn d`lmgtuc ck

cksnrr`dd` ckd rkbukrz`.

?.?.6.

KVUÇFGJKL CK KLVNW@

D`s kspkfêjklks ck klsny` ckokl kstnr f`lb`rjks f`l d`s rkqukrgjgklt`s ck tnjnþ`,

j`dck` y furn quk sk kspkfgbgfnl kl NVSJ F 6> (6.?) y NVSJ F >7? (6.>). Kl kd fns` ck

løfdk`s, rgmkl d`s pr`fkcgjgklt`s ck kxtrnffgöl, tnjnþ` y furn ck NVSJ F 3? (2.>3―2.>2).

Kd kspçfgjkl kstîlcnr f`lsgstk kl ul fgdglcr` ck >;5x655 jj.

?.?.3.

_KV[JKL U_@FKCGJGKLS@

Kstk jçt`c` ck klsny` f`lsgstk kl dn npdgfnfgöl ck uln bukrzn ck f`jprksgöl n d` dnrm` ck

dn d`lmgtuc ckd kspçfgjkl fgdêlcrgf` ck f`lfrkt`, n uln vkd`fgcnc ck fnrmn kspkfgbgfncn quk

`furrn dn bnddn. Vk f`d`fnl dîjglns ckdmncns ck jnckrn f`ltrnfanpncn (pdyw``c) n d` dnrm`

ck dn d`lmgtuc ckd fgdglcr` pnrn quk sk klmnlfak dn fnrmn sk npdgfn ulgb`rjkjkltk kl t`cn


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>5

dn cgstnlfgn. Dn fnrmn jîxgjn òtklgcn ks cgvgcgcn p`r bnft`rks mk`jçtrgf`s npr`pgnc`s pnrn

cktkrjglnr dn rksgstklfgn n dn tklsgöl cgnm`lnd.

?.?.;. _K^[K_GJGKLS@V UN_N V@DGFGS[CKV

Vk ckok pr`vkkr nd dno`rnt`rg` d`s kspkfêjklks y kspkfgbgfnr fdnrnjkltk dn bkfan ck j`dck`

y dn bkfan n dn fund sk kspkfgbgfn dn bnddn. U`r khkjpd`8 = cêns, ?1 cêns, ;2 cêns, ktf.

Vk ckok kspkfgbgfnr sg d`s kspkfêjklks lkfksgtnl tgkjp` ck furnc` kl dn fîjnrn. Kd

dno`rnt`rg` l` sk rksp`lsnogdgzn p`r vgmns quk l` fujpdkl f`l dn kspkfgbgfnfgöl.

?.?.2. CKVF_GUFGÖL CKD KLVNW@ CK S_NFFGÖL GLCG_KFSN

Kd klsny` f`lsgstk kl s`jktkr ul fgdglcr` n f`jprksgöl sòrk ul pdnl` cgnjktrnd (Bgmurn

5>). Ckogc` nd kstnc` tklsg`lnd ckd fgdglcr`, dn r`turn sk pr`cufk p`r trnffgöl funlc` dns

tklsg`lks quk npnrkfkl kl kd pdnl` ck npdgfnfgöl ck dns fnrmns ndfnlznl kd vnd`r ck dn

rksgstklfgn n trnffgöl ckd jntkrgnd. Kl ksk glstnltk kd jntkrgnd f`jgklzn su brnfturn y çstn

sk pr`pnmn n d` dnrm` ck kstk pdnl` cgnjktrnd. Vgl kjonrm` kd kstnc` tklsg`lnd l` ks

ulgnxgnd, y kd jntkrgnd s`p`rtn tklsg`lks ck f`jprksgöl quk s`l l`rjndks n dns tklsg`lks

ck trnffgöl, f`l vnd`rks nos`dut`s quk sòrkpnsnl kl jîs ck trks vkfks dn rksgstklfgn n

trnffgöl kl kd j`jklt` ck dn brnfturn.

Kl jntkrgndks f`l uln rkdnfgöl ck rksgstklfgn n f`jprksgöl/trnffgöl ndtn, f`j` s`l d`s

jntkrgndks fkrîjgf`s ` kd a`rjgmöl, dn brnfturn ckd jntkrgnd ks ckogcn n dns tklsg`lks ck

trnffgöl jgkltrns quk sk nsujk quk dns tklsg`lks ck f`jprksgöl l` pr`cufkl cnþ` ndmul`.

Kstn ks dn rnzöl p`r dn quk d`s klsny`s ornsgdkþ`s sk prkskltnl f`j` uln s`dufgöl vgnodkpnrn dn jkcgcn ck dn rksgstklfgn n trnffgöl ck jntkrgndks brîmgdks (Mîdvkz kt nd., ?556). Fnok

anfkr l`tnr quk kl dn vkfglcnc ckd sgtg` ck npdgfnfgöl ck fnrmn sk mklkrnl ksbukrz`s ck

f`jprksgöl ck mrnl jnmlgtuc9 pkr` kl kd rkst` ck dn skffgöl ckd fgdglcr`, kl uln njpdgtuc

ck npr`xgjncnjkltk kd 15% ck su cgîjktr`, sk pr`cufkl ksbukrz`s ck trnffgöl

prîftgfnjkltk ulgb`rjks (Bgmurn 53).

Bgmurn 53Ksqukjn ck klsny` y cgstrgoufgöl ck ksbukrz`s kl klsny` ck trnffgöl glcgrkftn. (M`lzîdkz, ?55;)


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>>

Kd pnrîjktr` n jkcgr ks dn fnrmn ck r`turn ck dn pròktn. Dn vkltnhn jîs ̀ ovgn quk prkskltn

kd klsny` ks dn sgjpdgfgcnc ck dn jkt`c`d`mên. @trns vkltnhns oîsgfns ckd klsny` s`l

(J`rkl`, ?55;)8

Kd klsny` ks rkdntgvnjkltk sklfgdd`.

Kd tgp` ck jukstrn y kd kqugp` s`l d`s jgsj`s utgdgznc`s pnrn `tr`s klsny`s.

Dn r`turn l` sk vk nbkftncn p`r dns f`lcgfg`lks ck dn supkrbgfgk ck dn pròktn.

Dn r`turn sk glgfgn kl uln rkmgöl rkdntgvnjkltk ulgb`rjk ck tklsg`lks ck trnffgöl.

Kd f`kbgfgkltk ck vnrgnfgöl ck d`s rksudtnc`s ckd klsny` ks rkdntgvnjkltk onh`

f`jpnrnc` f`l `tr`s jçt`c`s. Sks`rgkrk kl sus kstucg̀ s anodn ck cgspkrsg`lks

glbkrg`rks nd >;%.

Kd klsny` pukck utgdgznrsk onh` fnrmn kstîtgfn y tnjogçl fnrmns cglîjgfns kl bulfgöl

ckd tgp` ck kstucg` quk sk rkndgfk.

?.?.=.

CGVS_GO[FGÖL SKÖ_GFN CK SKLVG@LKV KL U_@OKSNV FGDÊLC_GFNV

Kd kstnc` tklsg`lnd ck ul fgdglcr` s`jktgc` n uln fnrmn pultund dglknd sòrk ul` ck sus

cgîjktr`s ks rks`duodk nlndêtgfnjkltk sg sk f`lsgckrn ul kstnc` ck ckb`rjnfgöl pdnln. Dns

tklsg`lks ck trnffgöl quk npnrkfkl, s`l jîxgjns y f`lstnltks kl kd pdnl` ck npdgfnfgöl ck

dns fnrmns, jgkltrns quk dns tklsg`lks ck f`jprksgöl l` s`l a`j`mçlkns. Dns s`dufg`lks

sk jukstrnl kl dn Bgmurn ?.>1, kl dn quk U ks dn fnrmn npdgfncn, r dn cgstnlfgn nd pult` ck

npdgfnfgöl ck uln ck dns fnrmns, D dn d`lmgtuc ck dn pròktn y C su cgîjktr`. Dns tklsg`lks

ck trnffgöl s`l f`lstnltks kl kd pdnl` jklfg`lnc`, jgkltrns quk dns ck f`jprksgöl s`lvnrgnodks n d` dnrm` ck çd f`l ul jêlgj` kl kd fkltr` mk`jçtrgf` quk ks trks vkfks supkrg`r

n dns ck trnffgöl (Mndvkz kt nd., ?556).

Bgmurn 5; Sklsg`lks kl kd pdnl` ck sgjktrên ck ul klsny` ornsgdkþ` kl ul kstnc` ck ckb`rjnfgöl pdnln f`l

fnrmn pultund. (Mndvkz kt nd., ?556)


13/21



>?

Bgmurn 52 Ksqukjn ck dn cgstrgoufgöl ck tklsg`lks kl kd pdnl` ck npdgfnfgöl ck dn fnrmn kl ul kstnc` ck

ckb`rjnfgöl pdnln f`l fnrmn pultund. (Mndvkz kt nd., ?556)

?.?.1.

J@C@V CK BNDDN KL KLVNW@V CK S_NFFGÖL GLCG_KFSN

Dn l`rjn NVSJ F>>33 - 17 (NVSJ, >717) kstnodkfk quk dns jukstrns ck a`rjgmöl sk ckoklglspkffg`lnr vgsundjkltk ckspuçs ck dn brnfturn. Kd rkfanz` ck dn prukon sk onsn kl dn

npnrgfgöl bnddns ̀ oskrvnodks ck f`jprksgöl, f`rtnltk ̀ uln bnddn p`r ckbkft` supkrbgfgnd.

Any c`s j`c`s ck brnfturn quk glcgfnl uln prukon vîdgcn, bnddn ck trnffgöl l`rjnd y bnddn

ck trgpdk aklcgjgklt`, dns fundks pukckl skr skmugcns p`r brnmjkltnfgöl ncgfg`lnd skvkrn

ck dn rkmgöl vkrtgfnd fkltrnd ck dn jukstrn. [l tkrfkr tgp` ck bnddn ` brnfturn, ddnjncn bnddn

ck f`jprksgöl y f`rtnltk, glvndgcn kd rksudtnc`s ck dns prukons. Ckogc` n dn vnrgkcnc ck

p`sgodks brnfturns y p`rquk l` any jnlkrn sntgsbnft`rgn pnrn prkckfgr föj` sk pr`cufkl, dn

jukstrn ckok skr kxnjglncn ckspuçs ck dn prukon pnrn fndgbgfnr d`s rksudtnc`s. ([rrutgn,

?5>>).

N) bnddn ck trnffgöl l`rjnd

Kl dn bnddn ck trnffgöl l`rjnd, dn pr`oktn sk cgvgck n d` dnrm` ckd cgîjktr` ck fnrmn (Rkr

bgmurn ?.?5 (n)). Kstn ks dn bnddn gcknd y sk pukck utgdgznr pnrn fndfudnr dn tklsgöl ck trnffgöl

glcgrkftn. Glgfgndjkltk, dn brnfturn l` kstî f`jpdktnjkltk kxtklcgcn kltrk njo`s od`quks

ck fnrmn. Dn fnrmn quk glgfgn dn brnfturnsk utgdgzn pnrn fndfudnr dn tklsgöl ck r`turn.

O)

bnddn ck trgpdk aklcgjgklt`

Dn bnddn ck trgpdk aklcgjgklt` ks uln vnrgnfgöl kl dn bnddn ck trnffgöl l`rjnd kl quk dn

jukstrn sk cgvgck kl funtr` tr`z`s ck gmund tnjnþ`, c`s n fncn dnc` ckd cgîjktr` f`l fnrmn

(Rkr bgmurn ?.?5 (o)). Dns prukons quk prkskltn kstk bndd` tnjogçl pr`cufkl vnd`rks vîdgc s̀

ck rksgstklfgn n dn trnffgöl. Vk pukck pr`cufgr brnmjkltnfgöl ncgfg`lnd funlc` dn brnfturn

sk an glgfgnc` kl kd pdnl` cgnjktrnd.


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>6

Bgmurn 5= J`c`s ck bnddn f`lsgckrnc`s vîdgc`s kl klsny`s ck trnffgöl glcgrkftn. (NVSJ, >717)

F)

bnddn ck f`jprksgöl y f`rtk

Kl dn bnddn ck f`jprksgöl y ck f`rtk, dn jukstrn sk trgturn fkrfn ck d`s od`quks ck fnrmn sgl

nmrgktnrsk n trnvçs ckd cgîjktr`, ̀ dn jukstrn pukck bnddnr fkrfn ck dn pdntnb`rjn ck fnrmn,

ckogc` n ul npdnstnjgklt` d`fnd ` p`r brnfturnjgklt` kl fundqugkr îlmud` dkh`s ck dn fnrmn

cgnjktrnd (Rkr bgmurn ?.?>). Kl ndmul`s fns`s, dn jukstrn pukck fnjognr ck b`rjn nltks ck

dn brnfturn ` l` sk pukck brnfturnr kl nos`dut`. Dns prukons f`l kstk tgp` ck bnddn `

ckb`rjnfgöl l` sk pukckl utgdgznr pnrn fndfudnr dn rksgstklfgn n dn trnffgöl, y dns tklsg`lks

fndfudncns n pnrtgr ck kstns prukons l` s`l rkp`rtncns f`j` rksgstklfgn n dn trnffgöl. Dn

kdkffgöl ckd pdnt` ck fnrmn pukck kvgtnr kstk tgp` ck bnddn kl ndmul`s fns`s.

Bgmurn 51 J`c`s ck bnddn f`lsgckrnc`s glvîdgc`s kl klsny`s ck trnffgöl glcgrkftn. (NVSJ, >717)

?.?.7.

BNFS@_KV ^[K NBKFSNL KD KLVNW@ CK S_NFFGÖL GLCG_KFSN

Rnrg`s bnft`rks nbkftnl d`s rksudtnc`s ckd klsny` ck trnffgöl glcgrkftn, f`j` dn mk`jktrên

ck dns pr`oktns, bnft`rks njogkltndks, cgstrgoufgöl ck tklsg`lks kl dn pr`oktn skmøl

f`lcgfg`lks ck o`rck, tnsn ck fnrmn. Nul nsê kd klsny` ks rnz`lnodkjkltk bîfgd ck khkfutnr


15/21



>3

y d`s rksudtnc`s pr`vkkl vnd`rks f`jpnrntgv`s, glfdus` sg dn tklsgöl ck trnffgöl glcgrkftn l`

ks ̀ otklgc` (NVSJ, ?552).

n) Kbkft` ckd tnjnþ` ck dn pròktn (ndturn y cgîjktr`)

Unrn ul cgîjktr` cnc`, dn ndturn ckd fgdglcr` pnrkfk l` nbkftnr d`s rksudtnc`s ck d`s klsny`s.

Dn vnrgnogdgcnc ck d`s rksudtnc`s ckd klsny` ckfrkfk f`l kd glfrkjklt` ckd cgîjktr` ck dn

pròktn. Fgdglcr`s ck cgîjktr` 3 gl (>5? jj) bukr`l òskrvnc`s onh` fnrmns ck trnffgöl

quk bukr`l npr`xgjncnjkltk >5% jîs ndtns quk dns òtklgcns pnrn fgdglcr`s ck 2 gl

(>;?jj) ck cgîjktr`.

Nd gmund quk kl `tr`s tgp`s ck r`turns ckd a`rjgmöl, sk an òskrvnc` quk d`s rksudtnc`s

òtklgc`s klsnynlc` fgdglcr`s ck cgbkrkltks cgîjktr`s ckpklckl ckd tnjnþ` ck dn

pròktn. Vgl kjonrm`, n cgbkrklfgn ck d` òskrvnc` kl ̀ tr`s tgp`s ck r`turns, d`s rksudtnc`s

òtklgc`s n trnvçs ckd klsny` ck trnffgöl glcgrkftn l` jukstrnl uln tklcklfgn fdnrn ck

kbkft` ckd tnjnþ`.

o)

Kbkft` ckd nlfa` ck rkpnrt`

Kd klsny` NVSJ F - 372 ck trnffgöl glcgrkftn rkqugkrk kd us` ck tgrns ck >/1 gl (6jj) ck

kspks`r akfans ck jnckrn f`ltrnfanpncn mruksn ck > gl (?;jj) ck nlfa` n d` dnrm` ckd

fgdglcr`. Kd pr`pösgt` ck kstns tgrns ks kd ck nckfunrsk n dn supkrbgfgk ck dn pròktn y cgstrgougr

dn fnrmn n d` dnrm` ck dn pròktn n trnvçs ckd nlfa` ck dn tgrn. Kd nujklt` ckd kspks`r ck dns

tgrns pukck fnusnr rkcuffg`lks ck tklsg`lks. Dn dîjgln ck fnrtöl ` jnckrn f`ltrnfanpncn

sòrk dn onrrn ck nfkr` ck fnrmn fnusn sgmlgbgfntgvns rkcuffg`lks ck tklsg`lks,

prònodkjkltk ckogc` n su glfnpnfgcnc pnrn nckfunrsk n dn supkrbgfgk ck dn pròktn. NVSJ

an rkfanznc` kd us` ck jntkrgndks ndtkrlntgv`s n >/1 gl (6jj) f`ltrnfanpnc` mruks` njkl`s quk d`s cnt`s rkdntgv`s ck dn prukon sknl pr`p`rfg`lnc`s. Vgl kjonrm`, kl dn

glvkstgmnfgöl ck Fnrj`ln (?557) sk òskrvn quk, rkstrglmgklc` f`lvklgkltkjkltk kd nlfa`

ck dn z`ln ck fnrmn, kl bulfgöl ckd cgîjktr` ck dn pròktn, cksnpnrkfk kd kbkft` ckd tnjnþ`

y sk òtgklk uln rksgstklfgn prîftgfnjkltk f`lstnltk pnrn t`c` kd rnlm` ck cgîjktr`s

kstucgnc`. ([rrutgn, ?5>>9 Dnook, ?5>6).

f) Kbkft` ck dns f`lcgfg`lks ck aujkcnc ck dn pròktn

L` ks kspkrnodk quk kd skfnc` ck dn supkrbgfgk ck dn pròktn nbkftk dn jkcgfgöl ckd ksbukrz`

ck trnffgöl tnl nprkfgnodkjkltk f`j` d` anfk kl kd fns` ck dn bdkx`trnffgöl. Ck akfa` ks

p`sgodk quk kd kbkft` ckd skfnc` skn jîs skjkhnltk nd quk sufkck kl fgdglcr`s onh` tklsgölck f`jprksgöl, c`lck dn rkcuffgöl rkstrglmgcn ck dn supkrbgfgk kxtkrg`r glcufk f`jprksgöl

kl kd gltkrg`r ck dn pròktn. Kspgl`zn (?555) kl su kstucg` f`rrò`rn kstn sgtunfgöl pnrn

pròktns fgdêlcrgfns ck >;5 jj ck cgîjktr` ck kcncks ck ?1 y 75 cêns, kl dns quk sk ̀ oskrvö

quk uln vnrgnfgöl ck dns f`lcgfg`lks ck aujkcnc ck dn pròktn nd j`jklt` ckd klsny`, l`

gjpdgfnl lkfksnrgnjkltk vnrgnfgöl ck dn rksgstklfgn ck trnffgöl p`r aklcgjgklt`.


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>;

c)

Kbkft` ck dn tnsn ck fnrmn

Nd gmund quk d`s klsny`s sòrk pròktns n f`jprksgöl y vgmns n bdkxgöl, bukrzns y tklsg`lks

jîs ndtns s`l ̀ otklgcns funlc` dns pròktns s`l fnrmncns n uln tnsn jîs rîpgcn.

?.6.

KLVNW@V CGLÎJGF@V CK S_NFFGÖL GLCG_KFSN

D`s pnvgjklt`s sk cktkrg`rnl ckogc` nd pns` ck fnrmns y n nmkltks fdgjîtgf`s. U`r kdd` ks

lkfksnrg` snokr d`s pnrîjktr`s quk fnrnftkrgznl n dns jkzfdns ck a`rjgmöl usnc`s kl kdd`s

y ckbglgr sus dêjgtks ck bndd`, tnlt` p`r bntgmn, ckb`rjnfgöl pdîstgfn ̀ r`turn. U`r kstk j`tgv`

ks gjp`rtnltk snokr quk klsny`s s`l lkfksnrg`s pnrn fnrnftkrgznr nd a`rjgmöl y quk nlîdgsgs

sk ckokl rkndgznr n pnrtgr ck d`s cnt`s òtklgc`s. Kd klsny` pnrn cktkrjglnr dns

fnrnftkrêstgfns ckd a`rjgmöl skrî ul f`jpr`jgs` kltrk dn prkfgsgöl òtklgcn y dn

cgsp`lgogdgcnc ck tgkjp`, ck rkfurs`s kf`löjgf`s y kqugpnjgklt`s.

?.6.>

Npdgfnfgöl ckd Klsny` Cglîjgf` ck Srnffgöl Glcgrkftn

Dn bgmurn ?.?6, ksqukjntgzn kd kstnc` ck tklsg`lks pr`v`fnc` p`r uln fnrmn sgjpdk kl dn

kstrufturn ck ul pnvgjklt`, c`lck sk cgstglmukl 3 fns`s (J`rkl`, ?55;)8 f`jprksgöl

trgnxgnd kl dn supkrbgfgk gljkcgntn onh` dn rukcn (fns` >), trnffgöl d`lmgtucglnd y trnlsvkrsnd

f`joglncn f`l f`jprksgöl vkrtgfnd kl dn pnrtk glbkrg`r ck dn fnpn onh` dn rukcn (fns` ?),

trnffgöl d`lmgtucglnd ` trnlsvkrsnd kl dn supkrbgfgk ck dn fnpn n uln fgkrtn cgstnlfgn ck dn

fnrmn (fns` 6) y f`jprksgöl d`lmgtucglnd ` trnlsvkrsnd kl kd b`lc` ck dn fnpn n uln fgkrtn

cgstnlfgn ck dn fnrmn (fns` 3).

Bgmurn 57 Kstnc` tklsg`lnd kl ul pnvgjklt` onh` fnrmn sgjpdk. (J`rkl`, ?55;)


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>2

?.3.

KLVNW@ CK S_NFFGÖL GLCG_KFSN KL A@_JGMÖL

Dn [lgvkrsgcnc Nustrnd ck Fagdk an glgfgnc` dn glvkstgmnfgöl ck dn nffgöl ck fnrmns fêfdgfns kl

a`rjgm`lks n trnvçs ckd us` ckd klsny` ck trnffgöl glcgrkftn. Vkrrnl` (?552) kstucgö kd

f`jp`rtnjgklt` ck pròktns ck >55 jj ck cgîjktr`, y ;5 jj, >55 jj y >;5 jj ck

dnrm`, kl dns quk sk vnrgnr`l cgvkrs`s bnft`rks quk sk kstgjö p`crênl glbdugr kl dn bntgmn ckda`rjgmöl, f`j` kd tgp` ck brnmunc` y fnrmn jîxgjn khkrfgcn. Kl fncn pròktn sk cktkrjglö

dn fnltgcnc ck fgfd`s s`p`rtnc`s pnrn uln fnrmn kspkfêbgfn, rkmgstrnlc` nckjîs su

ckb`rjnfgöl. F`l d`s rksudtnc`s òtklgc`s sk òtuv` kd f`jp`rtnjgklt` ck dns pròktns

brkltk n kst`s bnft`rks y sk f`jpnrö f`l kd klsny` n bntgmn jîs f`jøljkltk utgdgznc`, dn

bntgmn p`r bdkx`trnffgöl. Vk vkrgbgfö quk kd jçt`c` cksfrgok kd f`jp`rtnjgklt` ck bntgmn ckd

a`rjgmöl y quk pukck skr utgdgznrd` cgrkftnjkltk kl pnvgjklt`s rêmgc`s. Vk f`lfduyö

nckjîs quk kd jçt`c` ck klsny` ck bntgmn p`r aklcgjgklt` pr`pukst` ks ul jçt`c`

vîdgc`, quk su rkndgznfgöl rksudtn skr jîs sklfgddn quk kd klsny` ck bntgmn f`l vgmuktns y quk

tnjogçl kxgstk jkl`r p`sgogdgcnc ck krr`r kxpkrgjkltnd kl dn npdgfnfgöl ck dns fnrmns.

Dn prglfgpnd cksvkltnhn ckd kqugp` utgdgznc` kl kst`s klsny`s (kqugp` ck Jàr & Bkrckanbb)

ks su onhn brkfuklfgn ck npdgfnfgöl ck fnrmn (ndrkckc`r ck 3 fgfd`s p`r jglut`). U`r d` quk

sk rkf`jklcö rkndgznr klsny`s pnrn ndt`s løjkr`s ck fgfd`s.

N pnrtgr ck dns dgjgtnfg`lks j`strncns p`r kd kqugp` kxgstkltk y ck dns f`lfdusg`lks

òtklgcns, surmgö dn gckn ck gjpdkjkltnr ul kqugp` ck fnrmn fêfdgfn ck onh` f`st` y jny`r

vkd`fgcnc ck npdgfnfgöl ck fnrmn. Aukltkquk` (?5>5) cgskþn y f`lstruyk kd kqugp` ck fnrmn

fêfdgfn sglus`gcnd, y p`stkrg`rjkltk klsnyn cgstgltns f`lbgmurnfg`lks ck npdgfnfgöl ck fnrmn

kl pròktns fgdêlcrgfns ck j`rtkr` ck fkjklt`. Kl fncn pròktn sk rkmgströ kd tgkjp`

rksgstgc` anstn dn r`turn p`r bntgmn onh` dn nffgöl ck uln fnrmn fêfdgfn tkörgfn. Ck d`srksudtnc`s òtklgc`s pnrn fncn f`lbgmurnfgöl ck fnrmn y n trnvçs ck ul nlîdgsgs kstncêstgf`

sk cktkrjglnr`l fundks ck kddns rkprkskltnr`l ck jkh`r jnlkrn kd f`jp`rtnjgklt`

kspkrnc` ck bntgmn, f`lbgrjnlc` kd bulfg`lnjgklt` ckd kqugp` gjpdkjkltnc`.

Kltrk dns f`lfdusg`lks ck kstk kstucg` sk skþndn quk kd sgstkjn ck j`rcnzns ks sujnjkltk

glfgckltk kl kd f`jp`rtnjgklt` ck bntgmn, òtklgçlc`sk rksudtnc`s sgmlgbgfntgv`s pnrn dns

f`lbgmurnfg`lks kl quk dn fnrmn sk npdgfö pultundjkltk p`r jkcg` ck o`dns ck nfkr` y

sgklc` l` sgmlgbgfntgv` kl dns quk sk utgdgznr`l tnodgddns ck jnckrn f`ltrnfanpncn. Kstk

ødtgj` pult` kstnrên kl ̀ p`sgfgöl n d` ̀ oskrvnc` kl klsny`s kstîtgf`s ck trnffgöl glcgrkftn

kl kd a`rjgmöl, kst` qugzî ckogc` nd tgp` ck fnrmn quk sk npdgfn y n quk sus p`rfkltnhks f`l

rkspkft` n dn fnrmn ødtgjn ck trnffgöl glcgrkftn kstîtgfn s`l onh`s. Nckjîs, ck kstn

glvkstgmnfgöl sk f`lfduyö dn lkfksgcnc ck f`ltnr f`l uln jkh`r glstrujkltnfgöl pnrn kd

f`ltr`d ck pnrîjktr`s gjp`rtnltks y dn nut`jntgznfgöl ck ncqugsgfgöl ck cnt`s. ([rrutgn,

?5>>).


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>=

?.;.

J@_CNXNV

Vkmøl cksfrgok [rrutgn (?5>>) dns f`lbgmurnfg`lks ck fnrmn quk jkh`r rkprkskltnl kd

f`jp`rtnjgklt` n bntgmn kspkrnc` s`l dns quk npdgfnl dn fnrmn ck jnlkrn pultund p`r d`

quk çd cgskþö y bnorgfö j`rcnzns quk glcuhkrn dn r`turn kl dn skffgöl cgnjktrnd fkltrnd ck

dn pròktn. Unrn d`s klsny`s ck Aklcgjgklt` y Bntgmn sk utgdgzö dn f`lbgmurnfgöl trgnlmudnrck j`rcnzns.

Bgmurn >5 F`lbgmurnfgöl ck j`rcnzns pnrn klsny`s ck Aklcgjgklt`.

?.2.

KLVNW@ ON_FKD@LN @ CK C@ODK U[LX@LNJGKLS@

Kl kstk klsny` sk cgsp`lk uln pròktn fgdêlcrgfn ck a`rjgmöl ck >;5 jgdêjktr`s ck ndturnck jnlkrn vkrtgfnd kltrk dns pdnfns ck fnrmn n f`jprksgöl, utgdgznlc` c`s pulz`lks

fgrfudnrks ck nfkr` cgspukst`s f`lfçltrgfnjkltk klfgjn y ckonh` ck dn jukstrn n klsnynr.

Bgmurn >> còdk pulz`lnjgklt`


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>1

Vk rkndgzn jkcgnltk uln prklsn f`lvklfg`lnd, cgsp`lgodk kl dn jny`rên ck dno`rnt`rg`s.

Nckjîs kd pr`fkcgjgklt` ck khkfufgöl ks sklfgdd` y sk rkqugkrk ck uln jnmlgtuc ck fnrmn

rkcufgcn pnrn ddkmnr n dn r`turn ck dn jukstrn, p`r d` quk rksudtn skr ul jçt`c` juy bîfgd

ck ddkvnr n dn prîftgfn.

Curnltk dn rkndgznfgöl ckd klsny` dn fnrmn npdgfncn pr`cufk ul glfrkjklt` ck dn trnffgöl

sòrk d`s pdnl`s quk f`ltgklkl kd khk ckd fgdglcr` y dn jukstrn sk brnfturn n d` dnrm` ck kst`s

pdnl`s. Mklkrndjkltk, sukdkl npnrkfkr trks bgsurns rncgndks kl dn jukstrn klsnyncn. Onh` dn

fnrmn ck r`turn, sk b`rjnl nckjîs c`s fuþns fölgfns quk sk sgtønl onh` d`s pulz`lks ck

nfkr`.

Kd f`ltr`d ckd klsny` sk rkndgzn jkcgnltk dn jkcgcn, ck b`rjn f`ltglun, ck dn fnrmn npdgfncn

sòrk dn pròktn y kd rkf`rrgc` ckd pdnt` ck fnrmn. _kndgznlc` cgfa` f`ltr`d sk nskmurn dn

kstnogdgcnc ckd klsny`. Snjogçl sk pukck utgdgznr pnrn kd f`ltr`d ckd klsny` dn npkrturn

fgrfulbkrklfgnd ck dn pròktn, jkcgcn jkcgnltk uln fnckln sgtuncn kl dn pnrtk fkltrnd ck

dn pròktn n jkcgn ndturn.

U`r `trn pnrtk, nd skr fgdêlcrgfns dns jukstrns, sk pukck kbkftunr sòrk kstrufturns

prkkxgstkltks, puks sk pukckl kxtrnkr bîfgdjkltk jukstrns ck ksn b`rjn ck kddns. Nckjîs,

nd l` dgjgtnrsk dn r`turn ck dn jukstrn n ul pdnl` prkcktkrjglnc`, sk pukck kstnodkfkr uln

rksgstklfgn pr`jkcg` n dn trnffgöl, rkcufgçlc`sk dn cgspkrsgöl kl d`s rksudtnc`s,

òtklgçlc`sk ul f`kbgfgkltk ck vnrgnfgöl ck d`s rksudtnc`s glbkrg`r nd >6%. U`r `trn pnrtk,

sk rkndgzn kl jukstrns ck pkqukþ` tnjnþ` y quk l` lkfksgtnl skr rkbrkltncns, f`l kd

f`lsgmugkltk na`rr` ck jntkrgnd y tgkjp`.

?.=.> FÖJ@ VK ANFK8

Kd a`rjgmöl tgklk quk kstnr klcurkfgc` y furnc` f`l dns f`lcgfg`lks l`rjndgzncns ckdno`rnt`rg` y r`jpkr dns pròktns n d`s ?1 cêns, ` nd tgkjp` y fgrfulstnlfgns quk sk

cktkrjglkl kl fncn fns`.

Vg sk trntn ck tkstgm`s, sk trntnrîl ck nfukrc` f`l d`s f`lcgfg`lnltks y prksfrgpfg`lks ck dn

l`rjn mklçrgfn quk d`s trntn.


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>7

Nltks ck f`d`fnr dn pròktn kl dn jîqugln ck klsny` sk cgouhn, kl fncn fnrn, uln dêlkn quk

jnrquk ul cgîjktr` ckd jgsj` pdnl` nxgnd. Vk trnznl dns mklkrntrgfks quk ulkl d`s

kxtrkj`s f`rrksp`lcgkltks n d`s cgîjktr`s jnrfnc`s. Kstns mklkrntrgfks f`rrksp`lckl nd

pdnl` ck r`turn.

Vk jgck dn pròktn kl t`cns sus cgrkffg`lks f`l prkfgsgöl ck > jj.

Vk kdgjgln kd p`sgodk kxfks` ck aujkcnc ck dn supkrbgfgk y sk f`d`fn dn pròktn kl kd

cgsp`sgtgv` ck klsny` f`l dn mklkrntrgz trnzncn sòrk uln onlcn ck bgorns prklsncns ck >5

jj ck nlfa`, 3 jj ck kspks`r y uln d`lmgtuc supkrg`r n dn ck dn pròktn.

Ckspuçs sk sgtøn, sòrk dn mklkrntrgz supkrg`r `pukstn `trn onlcn gcçltgfn n dn cksfrgtn y

sòrk çstn uln onrrn ck skffgöl rkftnlmudnr jêlgjn ck ;5 jj ck nlfaurn y ck kspks`r

gmund ` supkrg`r n dn jgtnc ck dn cgbkrklfgn kltrk dn d`lmgtuc ck dn pròktn y dn jny`r

cgjklsgöl ckd pdnt` ck dn prklsn.

Vk sgtøn kd cgsp`sgtgv` fkltrnc` kl d`s pdnt`s ck prklsn, sk npr`xgjnl d`s pdnt`s pnrn p`ckr

bghnr dn p`sgfgöl ckd f`lhult`, sgl npdgfnfgöl ck fnrmn.

N f`ltglunfgöl, f`l ul glfrkjklt` ck prksgöl f`lstnltk ck kltrk 3 y 2 Jpn/s, sk pr`fkck

n dn r`turn ck dn pròktn, nl`tîlc`sk dn fnrmn t`tnd u òtklgcn.

[ln vkz r`tn dn pròktn, sk òskrvn kd nspkft` ckd a`rjgmöl y sk nl`tn fundqugkr nl`jndên

quk sk cktkftk.

?.=.?.

Föj` sk kxprksnl8

Kd rksudtnc` sk kxprksn kl Jpn (L/jj¿) f`l npr`xgjnfgöl ck 5,5;.

?.=.6.

L`rjns ck rkbkrklfgn ` rkdnfg`lncns8

[LK 16-652-1; KL >?675-28?555

?.=.3.

[tgdgcnc ckd klsny`8

Ks ul sgstkjn øtgd pnrn cktkrjglnr dn rksgstklfgn n trnffgöl ck ul a`rjgmöl kspkfgndjkltk

kl nqukdd`s fns`s quk l` sk cgsp`lmn ck ̀ tr` tgp` ck pròktns quk l` sknl fgdêlcrgfns. L`s

cn ul cnt` oîsgf` ck fîdfud` y ck f`ltr`d quk skrî sgmlgbgfntgv` funlc` kd a`rjgmöl kstç

trnonhnlc` n çstk tgp` ck s`dgfgtnfgöl.

?.=.;.

Fuîlc` anfkrd`8

Nltks ck fndfudnr uln cktkrjglncn s`dufgöl n trnffgöl f`l ul cktkrjglnc` tgp` ck

a`rjgmöl, y f`j` sgstkjîtgfn ck f`ltr`d ck fndgcnc y ulgb`rjgcnc ck sujglgstr` ck

a`rjgmöl, f`l gcçltgf`s ̀ sgjgdnrks frgtkrg`s quk d`s utgdgznc`s pnrn kd f`ltr`d ck a`rjgmöl

n f`jprksgöl.


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?5

?.=.2.

Urkfnufg`lks8

Vg dns pròktns pr`vgklkl ck ul furnc` kl sndn aøjkcn, any quk pr`furnr quk l` sk

ckskqukl. Cksck su rktgrncn ck dn sndn anstn kd j`jklt` ck r`turn l` an ck pnsnr ul

pkrê`c` ck jîs ck trks a`rns.

Vg sk kstîl klsnynlc` pròktns tkstgm` sk pukckl nfkptnr jukstrns ck anstn uln ksokdtkz

gmund n >.

Funlc` dn b`rjn ` cgjklsg`lks ck dn pròktn l` fujpdnl f`l dns t`dkrnlfgns kstnodkfgcns

p`r dn l`rjn kspkfêbgfn, sk rktgrnrîl ` sk pr`fkckrî n rkftgbgfnrdns jkcgnltk pudgc`, sg sk

trntn ck uln cksgmundcnc supkrbgfgnd, ̀ sk f`rtnrîl sg dn cksvgnfgöl ks nlmudnr.

?.=.=.

Jukstrn8

Vk nf`lskhn klsnynr trks pròktns ck uln jgsjn jukstrn.

?.=.1.

Kxgmklfgns8

Cnt`s quk any quk jnlgbkstnr kl kd glb`rjk ck klsny`8

Cktnddks ckd rkftgbgfnc` (sg pr`fkck)

Cgjklsg`lks ck dn pròktn

Ur`fkcklfgn ck dn pròktn

F`lcgfg`lks ck aujkcnc ck dn pròktn. F`lskrvnfgöl.

Kcnc ckd a`rjgmöl

Bkfan ck klsny`

Nspkft` ckd a`rjgmöl y tgp` ck brnfturn (sg l` ks l`rjnd)

Fnrmn ck r`turn

_ksgstklfgn n trnffgöl glcgrkftn

Cksvgnfg`lks ckd jçt`c` ck klsny` l`rjndgznc`

?.1. F@LFD[VG@LKV

- Kd kstucg` l` ckjnlcn ck jufan kf`l`jên

- Dn r`turn ck dns pròktns ck klsny` ckpklckl ckd furnc`, jntkrgn prgjn y

dn rkdnfgöl kxgstkltk ck nmun y fkjklt`.

- D`s klsny`s sk anrîl f`l uln jnqugln ddnjncn j`rcnzn.

?.7. OGODG@M_NBGN.

www. Vdgcksanrk.f`j

www.wgigpkcgn.f`j

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