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\REKRGCGINÙ F„GQDG\eht fa d„GrigfgBGHI FA YGHK

nhtarfnsinpdnhgr Iurs 2<71-2<7?Vrncastra= 9r

Castrg= Grghtxg Gdehse

Yghfrg Cgrtã Dezghe

7

NHVREFQIINÙ / MQYVNONIGINÙ ÌRAAY WQA NHVAR_AHAH

 Gquast iurs trabgddac d„G\Y gcb ad bghi fa sghk. @ac fa oar uhg behg igcpghyg par giehsakunr adcìxnc fa fehghts. \ar pefar oar gnxò `ac f„nhoercgr-hes bî fa dg sghk n das fehginehs. _nhfrì dg Cgrtg nahs axpdnigrç iec pertgr dg igcpghyg.

 G ddahkug igstaddghg as ogrì sarvnr uhg IGËARG FAD VRAYER=`ttps=//sntas.keekda.iec/snta/gpsdgsghkra/ 

CAFN HGVQRGD,CAFN YEINGD, DDAHKQG IGVGDGHG, DDAHKQGIGYVADDGHG, GRVÃYVNIG, CGVACÌVNWQAY, _GDERY 

7.Iecpatàhing iecuhnigtnvg, dnhkôãstnig n gufnevnsugd. 2.  Iecpatàhing grtãstnig n iudturgd . 9.Vrgitgcaht fa dg nhoercginù n iecpatàhing fnkntgd. 6.Iecpatàhing cgtacìtnig  . 1.Iecpatàhing f„'gprahfra g gprahfra. ?.  Iecpatàhing f'gutehecng n nhningtnvg parsehgd. ;.  Iecpatàhing ah ad iehanxacaht n dg nhtargiinù gcb ad cùh oãsni  . 0.  Iecpatàhing seingd n inutgfghg.

IEC\AV

ÀHINAY  

EBMAIVNQY  7 2 9 6 1 ? ; 0 IEHVNHKQVY 

DDAHKQG IGYVADDGHG

- Ddaknr iecprahsnvgcaht fnoarahts pìknhas wab par  tgd fa pefar oar uhg

prasahtginù n uhg cgquatg.- Rafgitgr usght dg tàihnig fad rasuc uh asirnt sebra ads iehanxacahts

gfqunrnts fad tacg.

- Ynhtatntzgr nhoercginù par pefar-dg axpdnigr gds iecpghys.

- Axprassgr ergdcaht n gcb dg cgmer idgrafgt pessnbda ads iehtnhkuts

gprases.

DDAHKQG IGVGDGHG

- Asirnura cgnds g d„erkghntzginù fad bghs fa sghk n g d„gmuhtgcaht par tgd

f„erkghntzgr n kastnehgr d„gitnvntgt fa dg fehginù gcb ierraiinù tght fa

oercgt iec ertekrìonig n krgcgtnigd.

- Facghgr par cntmì f„uhg sednintuf g d„Gmuhtgcaht iartg gmufg par tgd fa

pefar pertgr g tarca dg fehginù (aspgns, gmufg par rapgrtnr ierrau,

ied∞dgberginù aiehòhnig).

- \dghnonigr n axaiutgr truigfas tadaoùhnquas gds rastgurghts f„Edasg par

tgd fa facghgr ied∞dgberginù.

- \rapgrgr n pertgr g tarca uhg trebgfg gcb d„Gdigdfa f„Edasg, tet tahnht

ah iecpta ad oercgt oercgd fa dg rauhnù, par tgd fa oar gdkuhas facghfas.

- Rafgitgr fnoarahts tnpus fa taxtes, tet sakunht uh cefad , tgd iec

igrtas…

- Igptgr n vgdergr d„axpdniginù fa dg parsehg fad Bghi fa Yghk par tgd fa

iehinahingr-sa fa dg ncpertìhing n nhveduirgr-sa ah ad preiîs.

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DDAHKQG IGYVADDGHG

- Daiturg iecprahsnvg.- Axprassnù asirntg= ad rasuc n dg prasahtginù.- Axprassnù ergd= axpesninù.- Iecprahsnù ergd= das axpdniginehs fa das cgquatas gdnahahs.

DDAHKQG IGVGDGHG- Axprassnù asirntg= Ad ierrau adaitròhni, dg nhstìhing, dg igrtg nd„asdòkgh.- Axprassnù ergd= taxtes nhoercgtnus, iehvarsg oercgd, iehvarsastadaoòhnquas.Iecprahsnù ergd= axpdniginù fa dg igcpghyg.-Daiturg fa fnoarahts tnpedeknas= igrtas, cgnds.

CGVACÌVNWQAY=

-Cýdtnpdas.-1à ads hecbras prncars. Fasiecpesninehs cìxncas ah prefuitas.-1à= ad parãcatra n dg suparoãina fa qugfrndìtars.-?à irntarns fa fnvnsnbndntgt, fnvnsers, cic-?à \etàhinas, bgsa n axpehaht, fasiecpesninù ogiterngd ahpetàhinas, gbraumgr hecbras krghs, raprasahtginù krìonig fa iub nqugfrgt.

CAFN HGVQRGD YEINGD N IQDVQRGD- Das fehginehs fa sghk.- Dg sghk= ouhinehs n iecpehahts.- Ad ier= ouhinehgcaht n pgrts.

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\REKRGCGINÙ F„GQDG\eht fa d„GrigfgBGHI FA YGHK

nhtarfnsinpdnhgr Iurs 2<71-2<7?Vrncastra= 9r

Castrg= Grghtxg Gdehse

Yghfrg Cgrtã Dezghe

2

CGVACÌVNWQAY

- ?à- Gpdnigr ad iehiapta fa cýdtnpda g uhg sntuginù prebdacg serknfg g

d„gudg sebra dg ied∞deiginù fa sures g das pgrats fads pgssgfãs par tgd fa

vaura fnoarahts astrgtàknas fa busigr-des n onhgdcaht grrnbgr gd iehiaptafa cýdtnpda, fnvnser n ads irntarns fa fnvnsnbndntgt.

- 1à- Iehstrunr dg tgudg fa hecbras prncars onhs ad 7<< cntmghëght uh

trabgdd cghnpudgtnu par tgd f„gfehgr-sa„h fa dg fnvnsnbndntgt.

- 1à- \rgitnigr dg fasiecpesninù cìxncg fa hecbras cntmghëght

d„gpdniginù fad qua mg `gh gpràs n axpdnigr-`e gds iecpghys cîs krghs.

- Nhvastnkgr cntmghëght uh prebdacg fa fehginù fa sghk, par tgd f„grrnbgr

gd iehiapta fa cýdtnpdas (1à) n fa cýddtnpdas, fnvnsers n fa c.i.c (?à) tet

oaht sarvnr raiurses parsehgds iec ads fnbunxes e asquacas n onhgdntzght

ah dg raprasahtginù cgtacìtnig.

- ?à- Iecprahfra ad iehiapta fa petàhing cntmghëght dg raprasahtginù

krìonig n ad mei par tgd f„grrnbgr g dg iehstruiinù fad iehiapta n dg

raprasahtginù pròpngcaht cgtacìtnig.- 1à- Gssednr ads iehiaptas fa parãcatras n suparoãina/ìrag cntmghëght dg

casurg fads pdgoehs fa sure fad pgssgfãs par pefar pesgr-des uh cgri n

uh pgpar qua ads iubranxn.CAFN HGVQRGD, YEINGD N IQDVQRGD

- Ahtahfra ad vgder fa das fehginehs fa sghk par tgd f„gmufgr g gdtras

parsehas.

- Gprahfra ad ouhinehgcaht fad snstacg inriudgtern, gnxã iec dg

ncpertìhing fad ier n fa dg sghk cntmghëght uhg igiarg fad traser par tgd

f„ahtahfra ad vgder fa das fehginehs.

_GDERY

- Asfavahnr beh inutgfghs cntmghëght dg iehinahinginù f„gmufg gds gdtras.

- Ncpdnigr-sa ah d„erkghntzginù fa d„gita fa dg fehginù fa dg sghk gcb dg

iraginù fa pghigrtas, asdùkghs, pahmgfg fa igrtadds, prepgkghfg,

igrtas…

- Erkghntzgr n kastnehgr dg tgrfg fa das fehginehs fa sghk.

GRVÃYVNIG , VNI N GDVRAY

- Erkghntzgr n ahfraëgr dg nhoercginù cntmghëght anhas VNI (Frnva n

prasahtginù) par tgd fa iecuhnigr ad qua `gh gprîs.

- Raprasahtgr cntmghëght uhg cgquatg ad preiîs fa d„gpgradd inriudgtern, dg

sghk n ads cevncahts fad ier.

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- Gpgradd inriudgtern= iec îs, inriudginù cgmer n caher. ..

_GDERY- Iehsinàhing inutgfghg.

- Gmufg g d„gdtrg.

GRVÃYVNIG , VNI N GDVRAY

- Vrabgdd ieepargtnu.- Igiarg fad traser, Frnva, \rasahtginù.- Cgquatas.- _gder fa d„asoerë.- Gute-gvgduginù e ie-gvgduginù.

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\REKRGCGINÙ F„GQDG\eht fa d„GrigfgBGHI FA YGHK

nhtarfnsinpdnhgr Iurs 2<71-2<7?Vrncastra= 9r

Castrg= Grghtxg Gdehse

Yghfrg Cgrtã Dezghe

9

- Iecpdatgr uhg igiarg fad traser gcb pgraddg par tgd fa iecpgrtnr n

gmufgr-hes.

- Asoerë n cetnvginù ah tets ads cecahts fad trabgdd ah pgraddas.

- Nfagr uhg prasahtginù fad premaita par tgd fa iecuhnigr ad qua `g gprîs.- _arnonigr d„gssedncaht fads gprahahtgtkas cntmghëght uhg gutegvgduginù

par tgd fa oar cgtgiekhninù.

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YAWÔÀHING FNFÌIVNIG inida YQ\ARNER

7 Das castras rabac ad ierrau fa dg Cgrtg, dg raspehsgbda fad Bgh fa sghk fa d„G\Y. Ahtra tets ad ddaknh gd„gudg n ebsarvac ad oercgt.

 Gierfac qua g pgrtnr f„grg ads gduchas sarìh ads qua as iecuhnigrìh gcb addg.

@ac f„asirnura uh cgnd. Iecahiac g ghgdntzgr ad oercgt.FAQRAY= Iecprahsnù daiterg f„uh cgnd qua s„`g f„erkghntzgr ad oercgt n nfahtnongr-`n das pgrts.

\grtninpg ah dg iehvarsg.Ygps das pgrts f„uhg cgnd.

 Gpdnig ah ads fauras ad qua `g gprîs.

2 Rafgitah ad cgnd nhfnvnfugdcaht n d„ahvnah gd ierrau fa dg idgssa. Gpdnig d„astruiturg fad cgnd.

Og sarvnr uh ddahkugtka gfaqugt.

Vî ierraiinù ertekrìonig n krgcgtnigd.

9-6 Ddakunh n ravnsac ads cgnds. Raoac ahtra tets ied∞daitnvgcaht n fasprîs par pgraddas ogh dg ravnsnù f„uh cgndf„uh iecpghy.Onhgdcaht `e pesac ah iecý.

Iegvgdug ad taxt f„uh iecpghy. Gssedanx ad oercgt fad taxt

1-76 IGYVADDÌ=\rasahtginù fa dg igiarg fad traser. `ttps=//sntas.keekda.iec/snta/gpsdgsghkra/ Ads gduchas s„gpgraddah n as pesah g trabgddgr.7.- raiarig fa nhoercginù.2.- \remaita n iehstruiinù fa dg cgquatg.9.- iraginù fa dg prasahtginù.6.- \rasahtginù g tetg dg idgssa fad sau trabgdd onhgd.1.- _gderginù ied∞daitnvg n iraginù fa dg rýbrnig f„gvgduginù onhgd.?.- Gutegvgduginù parsehgd fad preiîs.

- Qsas anhas VNI par oar dg savg tgsig.- Vrabgddg gitnvgcaht gcb dg pgraddg.- Busig nhoercginù asirntg ah das wabs prepesgfas.- Raspeh ierraitgcaht.- Rasuc dg nhoercginù.- Qsg uhg prasahtginù.- Ynhtatntzg dg nhoercginù.- \dgscg ah uhg cgquatg.- Axprassg ergdcaht.- _gderg dg fehginù.- Y„asoerëg.-\grtninpg iraght uhg rýbrnig.- Îs snhiar/g ah dg savg gutegvgduginù.

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\REKRGCGINÙ F„GQDG\eht fa d„GrigfgBGHI FA YGHK

nhtarfnsinpdnhgr Iurs 2<71-2<7?Vrncastra= 9r

Castrg= Grghtxg Gdehse

Yghfrg Cgrtã Dezghe

6

71-70

DG IGC\GH^G.Ograc uh trabgdd ah krups qua `gurgh fa kastnehgr das savas tgsquas n gd onhgd fa igfg sassnù pesgr-`e ahiecý gcb dg rastg fad krup=

g) Iecuhniginehs gcb astgcahts= G\Y n Gmuhtgcaht. Gquast krup rafgitgrì cgnds.

b) Iecuhniginehs par ogcãdnas n castras= rafgiinù fa igrtas (sakunht uh cefad) pads castras fad„asiedg, par tetas das ogcãdnas n guterntzginù par das ogcãdnas fa ?à.

i) Rastgurghts= truigr gds rastgurghts f„Edasg par facghgr ied∞dgberginù n sgbar qughtas tgudas tahahpar iragr fnptnis. Iraah fãptni, pdgstnonquah.

f) Asdekgh n fnbunx= sar ernknhgd n iragr.a) Iecuhniginù ergd g das gudas fa d„asiedg=prapgrginù fa d„axpdniginù qua `gh fa fehgr g tets ads

gduchas fa d„asiedg sebra dg fehginù fa sghk n ora ad fnsiurs g AN, IN n IC.o) Gmuhtgcaht= facghgr rauhnù gcb d„gdigdfa, pertgr prapgrgfa sdas facghfas, oar dg nhstìhing.k) Igrtas= ahsebrgr, pertgr-das g d„gmuhtgcaht…`) \rasupest= pertgr gd fng ads iecptas par pefar facghgr d„gmufg gd G\Y.n) Ahquastg= cetnoniginù n oeteiòpnas.

 m) Rafgiters fad bdei fad bghi fa sghk.

-Y„ncpdnig ah dg tgsig qua dn parteig.- Iecuhnig gds iecpghys ad qua vg oaht.

7> Oac 9 pghigrtas par pefar-das pahmgr pad pebda.

2<-26

CGVAY= 1à=g-b)Vrabgddgrì ads hecbras prncars cntmghëght dg fasiecpesninù n iehoaiinù fa terras. As iehidunrì gcb dg

iraginù fad kgrbadd f„Argstòstahas (krgaddg f„gcpdgfg ?).i)Vrabgdd fa dg fasiecpesninù fa hecbras= as vaurì qua ads hecbras prncars he as pefah fasiecpesgr

cîs.f)Vrabgdd fads cýdtnpdas gcb d„gitnvntgt fads sures.a)Raoerë gcb dg oanhg fads kesses.

?à=g)Vrabgddgrac ads cýdtnpdas gpreontght qua ahs `gh fa ied∞deigr uhs sures g das pgrats fad pgssgfãs.b) Vrabgdd fa das rakudgrntgts fads cýdtnpdas fa 2,1 n 7<. As pesg ad rapta par igsg= g vaura sn giehsakunu dg

rakudgrntgt fads cýdtnpdas fa 9,> n 77.i) Rasedac ads raptas fa igsg. Gigbac axpdnight ahtra tets ads irntarns fa fnvnsnbndntgt n pesght axarinins

prìitnis g dg pnssgrrg par fasiebrnr qunhs sùh ads cýdtnpdas e par qunh hecbra as pefrng fnvnfnr n fehgr axgita.

f)Raoerë gcb dg tgsig fads kesses= iehiapta fa c.i.c.a)G pgrtnr fa dg fnvnsnù iehtnhug f„uh kdòbud bdghi as trabgddg ad iehiapta axpehahingd. Mei gcb paias paroar terras fa ieders.

1à=- \rgitnig gcb cgtarngd ad qua raprasahtg uh hecbra prncar.- Raprasahtg ah dg krgaddg ads hecbras prncars.- Ogr fasiecpesninehs cìxncas tahnht ah iecpta ads h.prncars.- Ahtîh ad iehiapta fa cýdtnpda.?à=- Ahtîh dg fnoaràhing ahtra cýdtnpda n fnvnser.- Axtrau dg rakudgrntgt fads cýdtnpdas fa 2, 1 n 7<.- Fasiebranx das rakudgrntgts fa 9,> n 77.- \grtninpg ah dg iraginù iehmuhtg fads irntarns fa fnvnsnbndntgt.- Gpdnig ads irntarns par fasiebrnr ads cýdtnpdas.- Raprasahtg krìonigcaht n fasprîs cgtacìtnigcaht ad c.i.c.

- Iecpràh ad iehiapta f„axpehahingd.- Rased petàhinas gpdnight ad trabgdd oat.

21 Yertnc fnoarahts fnas g oar fnousnù par betnkuas, kaht fad igrrar. -Y„axpdnig gcb idgratgt.-As cestrg afuigt/fg gcb dg kaht.

2? Dg Cgrtg ahs pertg das tgsquas oatas= fãptnis, igrtadds n 7 pghigrtg.

2; ?à CGVAY= \etahinginù. ?à=

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\REKRGCGINÙ F„GQDG\eht fa d„GrigfgBGHI FA YGHK

nhtarfnsinpdnhgr Iurs 2<71-2<7?Vrncastra= 9r

Castrg= Grghtxg Gdehse

Yghfrg Cgrtã Dezghe

1

 Gpdnquac ad qua `ac astgt astufnght fa das petàhinas n ads pese fnoarahts raptas=7.- Îs ad cgtanx 9 g dg 1 qua 1 g dg 9. \ar quà52.- Yn dg nhvarsg fa dg sucg îs dg rastg, fa dg cudtn îs dg fnvn,qunhg iranau qua sarì dg nhvarsg fa dg petàhing59.- \arquà iranau qua adavgt g 2 as fnu qugfrgt n adavgt g 9 iub5 Qs sehah gquasts hecs5 qunhg radginù

tahah5 Ads fehe cgtarngd parquà nhvastnkunh.6.- Hecbra cedt krghs= gkraumgcaht. Iec iranau qua uh hecbra cedt krgh ad pefac oar cîs iurs usghtpetàhinas51.- Raierfac dg fasiecpesninù ogiterngd n ads prakuhte sn sgbrnah asirnura-`e gcb petàhinas.@e ogh ah krups n `e pesac ah iecý, tet vanaht das iehidusnehs. _anac dg haiassntgt fa pesgr uh hec g

igfg hecbra n ads fni qua s„ghecahg axpehaht n bgsa. Grg ads prepese uh trabgdd ah krups fa 1 pgssght par tras rgiehs fnoarahts= Iehstrunr petàhinas gcb cgtarngdfa bgsa 2 n 9, gbraumgr hecbras krghs, fasiecpesninù ogiterngd.1à CGVAY. Vrabgdd fad parãcatra n dg suparoãina tet gpreontght ads pdgoehs fads pgssgfãs.

- Gbraumg hecbras krghs ah petàhinas.- Fasiecpesg ah ogiters n asirnu ah petàhinas.- Raprasahtg gcb iubs ad iehiapta fa qugfrgt n iub.1à=

- Gpdnig ad iehiapta fa parãcatra par casurgr das veras f„uhqugfrndìtar.- Casurg dg suparoãina cntmgëght d„eparginù.

2; \rapgrginù onhgd fad fng fa dg fehginù= tgudas, rabufg, pgrtninpginù... -\grtninpg gitnvgcaht ah ad cuhtgtka.- Gmufg ah ad qua igd.

20 _gderginù n irãtnig fa tets ads gspaitas n iecpgrginù gcb gdtras ghys fa d„goduàhing fa fehghts.

Wuà pet `gvar pgssgt5 Wunhas iehidusnehs ah tranac5 Iec pefrãac cnddergr5Raodaxnù asirntg nhfnvnfugd sebra das iehidusnehs.

- \grtninpg ah dg iehvarsg fa ideahfg.

- _gderg d„gituginù qua s„`g fut g tarca.- Gpertg cndderas.- Rafgitg ierraitgcaht das savas iehidusnehs.

CAVEFEDEKNG CAYQRAY F„GVAHINÙ G DG FN_ARYNVGV

 Gquastg uhntgt `g astgt trabgddgfg gdcgtanx tacps qua dg uhntgt fa—fnssahyac uh ahknhy–, par gquastg rgùs„`g trabgddgt cîs ad cafn g ‐ìrag faigstaddì. Cedts gspaitas iec ads faurass„`gh ahddgëgt gcb gquast n d„gdtra tacg

parò igfg satcghg `gh oat faurasgdtarhght ddahkug igtgdghg, igstaddghg ecgtacìtnquas.

Igfg gducha tî uhas haiassntgts n uhas igpgintgts fnoarahts. Y„`g fa tahnr ah iecpta qua ad trabgdd ieepargtnu n ah krup gmufg gdfasahvedupgcaht parsehgd. Vgcbî petahingrac d„gutehecng parsehgd par sar igpgëes fa sedvahtgr fubtas.  Yupert nhfnvnfugdÝs parsehgdntzgt fa das anhas VNI g d„gudg.\essnbndntgt fa pgssgr g uh hnvadd nhoarner sn gnxã `e trebac haiassgrn.

 Gfgptginù fa tgsquas gds gduchas gcb cîs igpgintgts.

Vrabgdd ah pgraddas, tahnht ah iecpta ad trabgdd ieepargtnu.CAYQRAY AY\AIÃONWQAY F„GVAHINÙ G DG FN_ARYNVGV.@n `g uhs gduchas qua tahah uh WN cedt must n ad qua oac îs gfgptgr ad iehtnhkut qua `gh f„gprahfra, dncntght d„astufn g gquadds iehiaptas cîsbìsnis. Gfgptac das tgsquas asirntas gcb cahys nhoercginù n racgright ads iehiaptas bìsnis.Vgcbî oac fnoaràhing g d„`erg f„gvgdugr. Ad hestra hnvadd f„axnkàhing îs fnoaraht n vgderac cedt ads saus gvahëes parsehgds.Raspaita ads fauras, tgcbî s„gfgptah n s„gietg dg pgrt qua `gh f„astufngr.

Raodaxnehs n vgderginehs sebra dg prìitnig

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\REKRGCGINÙ F„GQDG\eht fa d„GrigfgBGHI FA YGHK

nhtarfnsinpdnhgr Iurs 2<71-2<7?Vrncastra= 9r

Castrg= Grghtxg Gdehse

Yghfrg Cgrtã Dezghe

?

Iranac qua îs cedt nhtarassght qua d„gprahahtgtka snkun snkhnonigtnu n tnhkun uhg utndntgt. Ah gquast premaita ads gduchas sùh ads cìxncs raspehsgbdas fa d„G\Y n d„àxnt e orgiìs hecîs fapahfrì fa dg savg tgsig fa prepgkghfg.Y„`gh cestrgt cedt cetnvgts par gprahfra tets ads gspaitas fa dg sghk n fa dg pgrt cafnìtnig.