eBook COAD IRPF 2016

8/18/2019 eBook COAD IRPF 2016

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@WUH 75;8Cmobkrkæïd cm Kjustm Knukb


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@WUH 75;8

CMOBKWKÆÏD CMKJ]_SM KN]KB


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KUWM_MNSKÆÏD

Nmstm pmrìdcd cm mntrmfk ck Cmobkrkæïd cm Kjustm Knukb ck pmssdk hìsòk, k Mqu`pm

ODKC mbkgdrdu mstm b`vrmtd k h`l cm sknkr ks cúv`cks rmbkt`vks å Cmobkrkæïd, m tdrnkr dsmu trkgkbad lk`s rëp`cd, mhò`mntm m smfurd.

Kbàl cm mxmlpbds cm prmmnoa`lmntd cm c`vmrsks Hòaks, kbmrtkrlds qukntd k

pdssìvm`s mrrds qum doks`dnkl k rmtmnæïd ck Cmobkrkæïd ml lkbak h`nk m k pdss`g`b`-

ckcm cm oruzklmntd, hm`td pmbk Wmom`tk Hmcmrkb, cm `nhdrlkæýms prmstkcks ml dutrks

cmobkrkæýms h`sok`s.


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_ulër`d

NDX@CKCM_ M O]@CKCD_.........................................................................................;UW@NO@UK@_ NDX@CKCM_......................................................................................;

Hòak @cmnt`hòkæïd cd Odntr`gu`ntm ....................................................................;Hòak Cmpmncmntms/Kb`lmntkncds......................................................................;Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr̀ dr ......;

KSMNÆÏD KD UWMMNOA@LMNSD........................................................................;Wmnc`lmntds Sr`gutëvm`s ....................................................................................;Wmnc`lmntds cds Cmpmncmntms .........................................................................;Cmcuæýms............................................................................................................;

_kbcds Gknoër`ds................................................................................................7Ukfklmntds m Cdkæýms Mhmtukcds ....................................................................7MWWD_ HWM[]MNSM_..........................................................................................7

C`f`tkæïd nd Oklpd cm Xkbdrms .........................................................................7Hòak Wmnc`lmntds Sr`gutëvm`s ..........................................................................7Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UH/Mxtmr`dr ................................?Hòak Wmnc`lmntds @smntds m Nïd Sr`gutëvm`s...................................................?Hòak Wmnc`lmntds _ujm`tds å Sr`gutkæïd Mxobus`vk..........................................?Hòak Ukfklmntds Mhmtukcds m Hòak Cdkæýms Mhmtukcks ...............................?

Hòak Cdkæýms Mhmtukcks...................................................................................?Hòak @lpdstd Ukfd............................................................................................3OW]ZKLMNSD CM CMOBKWKÆÝM_.....................................................................3

@N_SW]ÆÝM_ UKWK KUWM_MNSKÆÏD ....................................................................=UM__DK_ DGW@FKCK_ K CMOBKWKW.................................................................=MNSWMFK HKO]BSKS@XK .....................................................................................8

Odntr`gu`ntm odl C`rm`td å Wmst`tu`æïd cd @lpdstd.............................................8_@S]KÆÝM_ @NC@X@C]K@_.....................................................................................8

Odntr`gu`ntm Okskcd ...........................................................................................8

Odntr`gu`ntm qum tmnak Odlpknam`rd.................................................................8Odntr`gu`ntm _mpkrkcd cm Hktd...........................................................................8Odntr`gu`ntm _mpkrkcd Jucò`kblmntm, C`vdro`kcd, qum tmnak C`ssdbv`cd]n`ïd Mstëvmb du _mpkrkcd du C`vdro`kcd pdr Msor`turk Uúgbòk.......................6Odntr`gu`ntm X`úvd ..............................................................................................6Odntr`gu`ntm Lmndr .............................................................................................6Odntr`gu`ntm Lmndr Mlkno`pkcd ........................................................................6Odntr`gu`ntm @nokpkz...........................................................................................1

_@S]KÆÝM_ M_UMO@K@_ .......................................................................................1

Odntr`gu`ntm Kusmntm nd Mxtmr`dr k _mrv`æd cd Grks`b.........................................1Odntr`gu`ntm Kusmntm nd Mxtmr`dr Mxomtd k _mrv`æd cd Grks`b.............................1Odntr`gu`ntm qum Kcqu`rù du Wmkcqu`rù k Odnc`æïd cm Wms`cmntm ..................0

HDWLK_ CM MBKGDWKÆÏD CK CMOBKWKÆÏD .................................................0


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_mrv`æd "Hkzmr Cmobkrkæïd"................................................................................0_mrv`æd "Cmobkrkæïd @WUH 75;8 Dn-B`nm " ..........................................................0Xmckæýms kds _mrv`æds "Cmobkrkæïd @WUH 75;8 Dn-B`nm " m"Hkzmr Cmobkrkæïd".............................................................................................0

DUÆÏD UMBK HDWLK CM SW@G]SKÆÏD...........................................................;5]t`b`zkæïd cm Cmcuæýms Bmfk`s ........................................................................;5]t`b`zkæïd cd Cmsodntd _`lpb`hòkcd.................................................................;?Srdok cm Dpæïd cm Sr`gutkæïd .........................................................................;?

CMOBKWKÆÏD UWÀ-UWMMNOA@CK ....................................................................;?@lpdss`g`b`ckcm cm ]t`b`zkæïd ...........................................................................;3

UWKZD M BDOKB CM MNSWMFK .........................................................................;3Kusmntms nd Mxtmr`dr ........................................................................................;3Wmo`gd cm Mntrmfk ............................................................................................;3

Mx`fêno`k cm Omrt`hòkcd C`f`tkb ........................................................................;3Mntrmfk Kpÿs d Urkzd.......................................................................................;3Umrl`ssïd pkrk Mntrmfk @ntmlpmst`vk..............................................................;=Urkzd Mxompo`dnkb ............................................................................................;=

L]BSK UMBD KSWK_D NK MNSWMFK ...............................................................;=Smrld @nò`kb m Smrld H`nkb ..............................................................................;=@nmx`stêno`k cm @lpdstd Cmv`cd........................................................................;=

UKFKLMNSD CD @LUD_SD ...............................................................................;=Xmno`lmntd cks [udtks ...................................................................................;8

Oÿc`fd cd Ckrh..................................................................................................;8Hdrlk cm Ukfklmntd .......................................................................................;8Wmomg`lmntds cm Kutkrqu`ks du Wmpkrt`æýms cd Fdvmrnd...............................;6@lpdstd @nhmr`dr k W$ ;5,55 ..............................................................................;6Kntmo`pkæïd cd Ukfklmntd cd @lpdstd...........................................................;6Kulmntd cd Núlmrd cm [udtks .......................................................................;6Ukfklmntd ml Ktrksd ......................................................................................;6

@LUD_SD K WM_S@S]@W ......................................................................................;1WMS@H@OKÆÏD......................................................................................................;1

H@OAK_ CK CMOBKWKÆÏD ......................................................................................;0UWMMNOA@LMNSD CK_ H@OAK_ ........................................................................;0

Hòak Ndvk........................................................................................................;0Hòak @cmnt`hòkæïd cd Odntr`gu`ntm. .................................................................7?Hòak Cmpmncmntms...........................................................................................73Hòak Kb`lmntkncds ..........................................................................................7=Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UJ............................................7=Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr ....78Hòak Wmnc`lmntds @smntds m Nïd Sr`gutëvm`s.................................................70

Hòak Wmnc`lmntds _ujm`tds å Sr`gutkæïd Mxobus`vk/Cmh`n`t`vk ........................?;Hòak Wmnc`lmntds Sr`gutëvm`s cm UJ (@lpdstd odl Mx`f`g`b`ckcm_uspmnsk).........................................................................................................?7Hòak Wmnc`lmntds Wmomg`cds Koulubkcklmntm............................................??


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Hòak @lpdstd Ukfd/Wmt`cd ..............................................................................?=Hòak Ukfklmntds Mhmtukcds...........................................................................?=Hòak Cdkæýms Mhmtukcks.................................................................................3?Hòak Gmns m C`rm`tds........................................................................................33

Hòak Cìv`cks m Ónus Wmk`s .............................................................................38Hòak Mspÿb`d ....................................................................................................36Hòak Cdkæýms k Ukrt`cds Udbìtòds, Odl`tês H`nknom`rds mOknc`cktds k Okrfds Mbmt`vds ..........................................................................31Hòak @lpdrtkæýms ............................................................................................31Wmsuld ck Cmobkrkæïd ....................................................................................=5Dpæïd pmbk Sr`gutkæïd .....................................................................................=1Cmldnstrkt`vd ck Kt`v`ckcm Wurkb ....................................................................=0Cmldnstrkt`vd cm Fknads cm Okp`tkb...............................................................=0

Cmldnstrkt`vd cm Fknads cm Okp`tkb ml Ldmck Mstrknfm`rk .........................=0Cmldnstrkt`vd cm Kpurkæïd cm Fknads ‟ Wmnck Xkr`ëvmb ‟ DpmrkæýmsOdluns m Cky-Srkcm .......................................................................................85


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NDX@CKCM_ M O]@CKCD_

UW@NO@UK@_ NDX@CKCM_

Nmstm knd cm 75;8, k Cmobkrkæïd cm Kjustm cd @lpdstd cm Wmnck ck pmssdk hìsòk trduxm kssmfu`ntms ndv`ckcms:

• Hòak @cmnt`hòkæïd cd Odntr`gu`ntm ‟ Hd` `nobuìck nmstk Hòak k pmrfuntk sdgrm d oónjufm du odlpknam`rd(k), gml odld k `nhdrlk-æïdcdrmspmot`vdOUH,mlsugst`tu`æïdåknt`fkHòak‒@nhdrlkæýmscdOónjufmduOdlpknam`-rd(k)“.

‟ @nobuìcd d oklpd Wmf`strd Urdh`ss`dnkb pkrk ks smfu`ntms doupkæýms pr`no`pk`s: làcòd, dcdn-tÿbdfd, hdndkuc`ÿbdfd, h`s`dtmrkpmutk, tmrkpmutk doupko`dnkb, psòÿbdfd du kcvdfkcd.D prmmnoa`lmntd cmssm oklpd sdlmntm smrë dgr`fktÿr`d pkrk ds odntr`gu`ntms qum pdssuìrml

rmnc`lmntds cm trkgkbad nïd ksskbkr`kcd rmomg`cds cm pmssdk hìsòk9 ‟ Nk Skgmbk Doupkæïd hd` or`kcd d oÿc`fd 7=3 pkrk d usd mxobus`vd cd psòknkb`stk, pksskncd ksmr ut`b`zkcd d oÿc`fd cm doupkæïd 7== kpmnks pkrk d psòÿbdfd.

• Hòak Cmpmncmntms/Kb`lmntkncds ‟ K pkrt`r cmstm knd à dgr`fktÿr`k k `nhdrlkæïd cd OUH cm cmpmncmntms/kb`lmntkncds odl ;3knds du lk`s, odlpbmtkcds ktà k cktk cm ?;-;7-75;=.

• Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr ‟ Ukrk ks doupkæýmscm làcòd,dcdntÿbdfd, hdndkuc`ÿbdfd, h`s`dtmrkpmutk, tmrkpmutk doupko`d-

nkb, psòÿbdfd du kcvdfkcd à dgr`fktÿr`k k `nhdrlkæïd cd OUH cd rmspdnsëvmb pmbd pkfklmntdcd rmnc`lmntd9 ‟ Ukrk ds cmobkrkntms (t`tubkr du smus cmpmncmntms) qum smjkl ds prdh`ss`dnk`s b`gmrk`s (nktu-rmzk cm doupkæïd ;; nk Hòak @cmnt`h̀ okæïd cd Odntr`gu`ntm) m qum tmnakl rmomg`cd cm pmssdkshìsòks, nd knd-okbmncër`d cm 75;=, rmnc`lmntds cm trkgkbad nïd ksskbkr`kcd, à dgr`fktÿr`d dprmmnoa`lmntd cd oklpd N@S/U@_/Uksmp.

KSMNÆÏD KD UWMMNOA@LMNSD

• Wmnc`lmntds Sr`gutëvm`s

Cmvmrïd smr cmobkrkcds tdcds ds rmnc`lmntds tr`gutëvm`s rmomg`cds tkntd cm pmssdks hìsòksodld cm pmssdks jurìcòks `ncmpmncmntmlmntm cm tmr du nïd rmtmnæïd nk hdntm, tk`s odld:kbufuà`s,kpdsmntkcdr̀ ks, skbër`ds,prmstkæïdcm smrv`æds smlvìnoubd mlprmfktìo`d, kæýms juc`-o`k`s, pmnsýms mto.

• Wmnc`lmntds cds CmpmncmntmsKd `nobu`r ul cmpmncmntm, `nhdrlkr tklgàl smus rmnc`lmntds tr`gutëvm`s k`nck qum ds rmnc`-lmntds cmstm cmpmncmntm nïd mstmjkl kboknækcds pmbk tr`gutkæïd ml rkzïd cd b`l`tm mstkgmbm-o`cd pmbk Skgmbk Urdfrmss`vk.

• CmcuæýmsDgsmrvkr sm mstïd ml odnhdrl`ckcm odl k bmf`sbkæïd v`fmntm.Ks cmspmsks làcòks cmvml odrrmspdncmr k smrv`æds mhmt`vklmntm prmstkcds m mhmt`vklmntmpkfds.

;

ODKC @WUH 75;8


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K ut̀ b`zkæïd cm rmo`gds làcòds `n`cónmds (rmo`gds ‒hr`ds“) odnh`furk or`lm odntrk k drcml tr`gu-tër`k, sujm`tkncd d `nhrktdr å lubtk cm ;=5% m pmnk cm rmobusïd cm 7 k = knds.

• _kbcds Gknoër`ds

Cmvmrïd smr cmobkrkcds tdcds ds skbcds gknoër`ds (odntks-odrrmntms, ̀ nvmst`lmntds m cmlk`skpbòkæýms h`nknom`rks) lknt̀ cks nd Grks`b m nd mxtmr`dr ml ndlm cd cmobkrkntm m cmpmncmntms,odl vkbdr un`tër`d supmr`dr k W$ ;35,55.

• Ukfklmntds m Cdkæýms Mhmtukcds@nhdrlkr nk Cmobkrkæïd cm Kjustm Knukb, nks Hòaks Ukfklmntds Mhmtukcds m Cdkæýms Mhmtuk-cks, ds pkfklmntds hm`tds k:

‟ pmssdks jurìcòks, qukncd rmprmsmntml cmcuæïd nk cmobkrkæïd cd odntr`gu`ntm9 ‟ pmssdks hìsòks, qukncd rmprmsmntml du nïd cmcuæïd nk cmobkrkæïd cd odntr`gu`ntm, odlprm-mncmncd pkfklmntds mhmtukcds k prdh`ss`dnk`s b`gmrk`s, tk`s odld: làcòds, cmnt`stks, kcvd-

fkcds, vmtmr`nër`ds, odntkcdrms, modndl`stks, mnfmnam`rds, krqu`tmtds, psòÿbdfds, h`s`dtmrk-pmutks m tklgàl ds mhmtukcds k tìtubd cm kbufumb, pmnsïd kb`lmntìo`k m jurds.K hkbtk cm cmobkrkæïd cds pkfklmntds ko`lk sujm`tk d odntr`gu`ntm å lubtk cm 75% sdgrm dsvkbdrms nïd cmobkrkcds.

MWWD_ HWM[]MNSM_Kdprmmnoamrkcmobkrkæïd,lu`tksvmzmsdodntr`gu`ntmpdcmodlmtmrmrrds,mlgdrkkbfunsnïd`lpmækl k frkvkæïd pkrk mntrmfk å WHG, pdcml prdvdokr k rmtmnæïd ck cmobkrkæïd ml lkbakm rmtkrckr smu prdomssklmntd. Ds lk`s hrmqumntms sïd:

• C`f`tkæïd nd Oklpd cm XkbdrmsMWWD: C`f`tkr vkbdrms cm hdrlk `nodrrmtk du odl lk`s cm cuks oksks cmo`lk`s.D prdfrklk NÏD odns`cmrk d pdntd odld smpkrkcdr cm omntkvds. Cmssk hdrlk, sm, ml qukb-qumr oklpd cm vkbdr, hdr c`f`tkcd ;7?3 pdntd =8, smrë odns`cmrkcd W$ ;7?.3=8,55. _m nkck hdr c`f`tkcd kpÿs d pdntd, d prdfrklk kormsomntkrë kutdlktòklmntm ulk vìrfubk m cd`s zmrds. Udr mxmlpbd, sm hdr c`f`tkcd 610 m tmobkcd SKG du MNSMW, smrë odns`cmrkcd W$ 610,55.

• Hòak Wmnc`lmntds Sr`gutëvm`sMWWD: Nïd `nhdrlkr d ONUJ cks hdntms pkfkcdrks nd oklpd kprdpr`kcd.

D odntr`gu`ntm cmvm ̀ nhdrlkr odrrmtklmntm d ONUJ ck hdntm pkfkcdrk, pd`s, sm mssm ckcd nïdhdr `nhdrlkcd du d ONUJ mst`vmr `nvëb`cd, k cmobkrkæïd pdcm nïd smr frkvkck.

MWWD: Nïd rmbko`dnkr tdcds ds rmnc`lmntds tr`gutëvm`s, cm`xkncd cm `nhdrlkr rmnc`lmntdsodld prdvmntds cm kpdsmntkcdr`k m ds rmomg`cds ml kæýms trkgkba`stks.K cmobkrkæïd hòkrë rmt`ck ml lkbak.

MWWD: Wmomgmr rmnc`lmntds tr`gutëvm`s cm c`vmrsks hdntms pkfkcdrks sml cmobkrkr tdcds dsvkbdrms rmomg`cds.Nmstm oksd tdcds ds rmnc`lmntds tr`gutëvm`s cmvml smr cmobkrkcds k`nck qum nïd tmnaklsdhr`cd rmtmnæïd pmbk hdntm pkfkcdrk. K cmobkrkæïd hòkrë rmt`ck ml lkbak.

MWWD: Cmobkrkr vkbdrms c`hmrmntms cds odnstkntms nd odlprdvkntm cm rmnc`lmntds hdrnmo`cdpmbk hdntm pkfkcdrk.Nïd sugtrk`k ds rmnc`lmntds `smntds cds rmnc`lmntds tr`gutëvm`s kb` `nhdrlkcds.

7

@WUH 75;8 ODKC


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D `lpdstd rmt`cd nk hdntm sdgrm d ;?º skbër`d nïd cmvm smr sdlkcd kd `lpdstd rmt`cd nk hdntmrmhmrmntm kds rmnc`lmntds tr`gutëvm`s.Oksd mstmjk odnvmno`cd cm qum ks `nhdrlkæýms odnt`cks nd Odlprdvkntm cm Wmnc`lmntdsmstmjkl `nodrrmtks, prmstm ks `nhdrlkæýms odrrmtklmntm ml suk cmobkrkæïd m sdbò`tm å hdntm

pkfkcdrkul ndvd odlprdvkntm, bmlgrkncd-k ck nmomss`ckcm cm rmt̀ hòkrks `nhdrlkæýms prms-tkcks å WHG ktrkvàs ck C`rh.

MWWD: @nhdrlkr `nodrrmtklmntm rmnc`lmntds cm Hkp` m Urmv`cêno`k Ur`vkck.Ds vkbdrms rmomg`cds cm Huncds cm Kpdsmntkcdr`k Urdfrklkck @nc`v`cukb (Hkp`) cmvml smr `nhdrlkcds pmbd smu ldntkntm `ntmfrkb, odld rmnc`lmntds tr`gutëvm`s, sml c`rm`td å pkrombk`smntk.Ds vkbdrms rmomg`cds cm prmv`cêno`k pr`vkck cmvml smr `nhdrlkcds pmbd smu ldntkntm `ntmfrkb,odld rmnc`lmntds tr`gutëvm`s, dgsmrvkncd ds oksds cm `smnæïd prmv`stds nk bmf`sbkæïd.

MWWD: @nhdrlkr ds rmnc`lmntds cd oónjufm nd qukcrd Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cmUmssdks Jurìcòks pmbd S`tubkr.Ml smncd k cmobkrkæïd ml odnjuntd ds rmnc`lmntds tr`gutëvm`s kuhmr`cds pmbd oónjufmcmvmrïd smr ̀ nhdrlkcds nd qukcrd cm Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdks Jurì-còks pmbds Cmpmncmntms.

• Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UH/Mxtmr`dr MWWD: Nd oklpd ‒Okrnê-Bmïd pkfd“, `nhdrlkr pkfklmntds mhmtukcds pdr lm`d cm Ckrh, odloÿc`fd ck rmom`tk c`hmrmntm cm 5;05.Ksqudtkscd@WUH, qum sïd rmodba`ckssdg d oÿc`fd57;;, nïd cmvml smr `nobuìcks nmssk hòak.

• Hòak Wmnc`lmntds @smntds m Nïd Sr`gutëvm`sMWWD:@nhdrlkr,ndoksdcmodntr`gu`ntmsodllk`scm8=knds,odldrmnc`lmntds`smntdsvkbdr supmr`dr kd b`l`tm bmfkb.Ukrkmstmsodntr`gu`ntms,kpkrombk`smntklmnskbmstëb`l`tkckktàdvkbdrW$;.616,66cmjknm`rdk lkræd m ;.05?,01 cm kgr`b k cmzmlgrd `ncmpmncmntmlmntm cm rmomg`lmntd cm ulk du lk`skpdsmntkcdr̀ ks, pmnsýms m/du rmhdrlk. D vkbdrmxomcmntmcmvm smr `nhdrlkcdodld rmnc`lmntdtr`gutëvmb. Ml oksd cm cmobkrkæïd ml odnjuntd, sm klgds ds odntr`gu`ntms prmmnoamrml ksodnc`æýms cm `smnæïd, d vkbdr lëx`ld pmrl`t`cd à k sdlk cds b`l`tms cm okck ul.

• Hòak Wmnc`lmntds _ujm`tds å Sr`gutkæïd Mxobus`vkMWWD:Cmobkrkrprêl`dscmbdtmr`ksmcmpbkndscmokp`tkb`zkæïdnkHòakWmnc`lmntdsSr`gutë-vm`s.Mstms rmnc`lmntds mstïd sujm`tds å tr`gutkæïd mxobus`vk, cmvmncd smr `nhdrlkcds nk HòakWmnc`lmntds _ujm`tds å Sr`gutkæïd Mxobus`vk. D `lpdstd rmt`cd nk hdntm sdgrm tk`s rmnc`lmntdsnïd à pkssìvmb cm rmst`tu`æïd.

• Hòak Ukfklmntds Mhmtukcds m Hòak Cdkæýms MhmtukcksMWWD: Nïd `nhdrlkr d ONUJ/OUH cd gmnmhò`ër`d nd oklpd prÿpr`d ck hòak.D odntr`gu`ntm cmvm `nhdrlkr odrrmtklmntm d ONUJ/OUH cd gmnmhò`ër`d, pd`s, sm mssm ckcd nïd

hdr `nhdrlkcd du d ONUJ/OUH mst`vmr `nvëb`cd, k cmobkrkæïd pdcm nïd smr frkvkck.• Hòak Cdkæýms Mhmtukcks

MWWD: Ubm`tmkr cmcuæïd `ncmv`ck k tìtubd cm cdkæïd mhmtukck k mnt`ckcms kss`stmno`k`s.

?

ODKC @WUH 75;8


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_dlmntm sïd cmcutìvm`s ks odntr`gu`æýms hm`tks c`rmtklmntm kds huncds odntrdbkcds pmbdsOdnsmbads Lunò`pk`s, Mstkcuk`s m Nko`dnkb cds C`rm`tds ck Or`knæk m cd Kcdbmsomntm, qumcmvml smr odlprdvkcds, pdr cdoulmntds ml`t`cds pmbds rmhmr`cds Odnsmbads.

• Hòak @lpdstd UkfdMWWD: Nd oklpd ‒@lpdstd Odlpbmlmntkr“, ̀ nhdrlkr pkfklmntds mhmtukcds pdr lm`d cm Ckrh,odl oÿc`fd ck rmom`tk c`hmrmntm cm 5738.Ks qudtks cd @WUH, qum sïd rmodba`cks sdg d oÿc`fd 57;;, nïd cmvml smr `nobuìcks nmsskhòak.

OW]ZKLMNSD CM CMOBKWKÆÝM_K Wmom`tk Hmcmrkb pdssu` ul mhò`mntm s`stmlk `nhdrlkt`zkcd cm oruzklmntds cm `nhdrlkæýmsmntrm ds quk`s `nobuml-sm ckcds cks smfu`ntms cmobkrkæýms, mntrm dutrks:

C`ldh (Cmobkrkæïd cm @nhdrlkæýms sdgrm Ldv`lmntkæïd H`nknom`rk) C`ldg (Cmobkrkæïd cm @nhdrlkæýms sdgrm Kt`v`ckcms @ldg`b`ër`ks)

C`rh (Cmobkrkæïd cd @lpdstd sdgrm k Wmnck Wmt`cd nk Hdntm)

CD@ (Cmobkrkæïd cm Dpmrkæýms @ldg`b`ër`ks)

CGH (Cmobkrkæïd cm Gmnmhìo`ds H`sok`s)

Cmormc (Cmobkrkæïd cm Dpmrkæýms odl Okrtïd cm Oràc`td)

3

@WUH 75;8 ODKC


11/66

@N_SW]ÆÝM_ UKWK KUWM_MNSKÆÏD

UM__DK_ DGW@FKCK_ K CMOBKWKW

K Cmobkrkæïd cm Kjustm Knukb rmhmrmntm kd mxmroìo`d 75;8, knd-okbmncër`d cm 75;=, cmvm smr kprmsmntkck, dgr`fktdr`klmntm, pmbks pmssdks hìsòks, rms`cmntms nd Grks`b, qum sm mnquk-crkrml ml qukbqumr cks smfu`ntms s`tukæýms:k) rmomgmrkl rmnc`lmntds tr`gutëvm`s sujm`tds kd kjustm nk cmobkrkæïd knukb, supmr`drms kW$ 71.;7?,0;, tk`s odld rmnc`lmntds cd trkgkbad ksskbkr`kcd, nïd ksskbkr`kcd, prdvmntdscm kpdsmntkcdr`k, pmnsïd, kbufuà`s9g) rmomgmrkl rmnc`lmntds ̀ smntds, nïd tr`gutëvm`s du tr`gutkcds mxobus`vklmntm nk hdntm, oujksdlk hd` supmr`dr k W$ 35.555,559o) rmkb`zkrkl, ml qukbqumr lês cd knd-okbmncër`d cm 75;=, kb`mnkæïd cm gmns du c`rm`tds mlqum hd` kpurkcd fknad cm okp`tkb sujm`td å `no`cêno`k cd `lpdstd9c) rmkb`zkrkl dpmrkæýms ml gdbsks cm vkbdrms, cm lmrokcdr`ks, cm huturds m kssmlmbakcks(lmrokcds cm rmnck vkr`ëvmb) ml qukbqumr lês cd knd-okbmncër`d cm 75;=9m)t`vmrkl,ml?;-;7-75;=,kpdssmdukprdpr`mckcmcmgmnsduc`rm`tds,`nobus`vmtmrrknuk,cmvkbdr tdtkb supmr`dr k W$ ?55.555,559h) nd oksd cm rmnc`lmntds ck kt`v`ckcm rurkb:

‟ dgt`vmrkl rmom`tk grutk supmr`dr k W$ ;35.8;0,==9 ‟ cmsmjklodlpmnskr,nd knd-okbmncër`dcm 75;= du pdstmr`drms,prmjuìzdscm knds-okbmncër`dkntmr`drms du cd prÿpr`d knd-okbmncër`d cm 75;=9f) pksskrkl, ml qukbqumr lês, å odnc`æïd cm rms`cmntms nd Ukìs m mnodntrkvkl-sm nmssk

odnc`æïd ml ?; cm cmzmlgrd cm 75;=9Odns`cmrk-sm rms`cmntm nd Grks`b:

‟ quml `nfrmssk nd Ukìs odl v`std pmrlknmntm, k pkrt`r cm suk oamfkck9 ‟ quml `nfrmssk nd Ukìs odl v`std tmlpdrër`d: pkrk trkgkbakr odl vìnoubd mlprmfktìo`d, du ktukr odld làcòd gdbs`stk ndçlg`td cd Urdfrklk Lk`s Làcòds, k pkrt`r cm suk oamfkck9 qumtmnakdgt`cdv`stdpmrlknmntmdutrkgkbadodlvìnoubdmlprmfktìo`dkntms cm cmodrr`cds ;13 c`ks cm pmrlknêno`k nd Grks`b, odnsmout`vds dunïd, odntkcds cmntrd cm ul pmrìdcd cm ktà ;7 lmsms, k pkrt`r ck cktk ckodnomssïd cd v`std du ck dgtmnæïd cd trkgkbad, rmspmot`vklmntm9 du pdr qukbqumr dutrd ldt`vd, pmrlknmomncd pdr pmrìdcd supmr`dr k ;1? c`ks,odnsmout`vds du nïd, odntkcds cmntrd cm ul `ntmrvkbd cm ;7 lmsms k pkrt`r cd;13º c`k9 m d grks`bm`rd qum, kpÿs smr odns`cmrkcd nïd rms`cmntm, rmtdrnk kd Ukìs cm hdrlkcmh`n`t`vk, k pkrt`r ck cktk cm suk oamfkck.Oksd k pmssdk hìsòk, cmntrd cd `ntmrvkbd cm ;7 lmsms, tmnak pmrlknmo`cd ndGrks`b pdr lmnds cm ;13 c`ks, ndvd `ntmrvkbd cm ;7 lmsms `nò`k-sm k pkrt`r ckmntrkck smfu`ntm åqumbk ml qum sm `nò`du k odntkfml cd pmrìdcd kntmr`dr.

a) dptkrkl pmbk `smnæïd cd @lpdstd cm Wmnck `no`cmntm sdgrm d fknad cm okp`tkb kuhmr`cd nkvmnck cm ̀ lÿvm`s rms`cmno`k`s, oujd prdcutd ck vmnck smjk cmst`nkcd å kpbòkæïd nk kqu`s`æïd

=

ODKC @WUH 75;8


12/66

cm `lÿvm`s rms`cmno`k`s bdokb`zkcds nd Ukìs, nd prkzd cm ;15 c`ks odntkcds ck ombmgrkæïd cdodntrktd cm vmnck.

MNSWMFK HKO]BSKS@XK

K`nck qum nïd sm mnqukcrm nks odnc`æýms cm dgr`fktdr`mckcm, à hkoubtkcd å pmssdk hìsòk kkprmsmntkæïd ck Cmobkrkæïd cm Kjustm Knukb.

• Odntr`gu`ntm odl C`rm`td å Wmst`tu`æïd cd @lpdstdK Cmobkrkæïd cm Kjustm Knukb cmvm smr kprmsmntkck pmbd odntr`gu`ntm pkrk sdb̀ o t̀kr k rmst`tu`æïdcm `lpdstd k qum t`vmr c`rm`td, k`nck qum nïd mstmjk mnqukcrkcd ml qukbqumr cks s`tukæýms qumdgr`fk k kprmsmntkæïd ck Cmobkrkæïd.

_@S]KÆÝM_ @NC@X@C]K@_

• Odntr`gu`ntm OkskcdKprmsmntk cmobkrkæïd ml smpkrkcd du, dpo`dnkblmntm, ml odnjuntd.Cmobkrkæïd ml smpkrkcdk)okckoónjufmcmvm`nobu`rnksukcmobkrkæïddsrmnc`lmntdsprÿpr`dsm=5% cdsrmnc`lmntdsprdcuz`cds pmbds gmns odluns, odlpmnskncd =5% cd `lpdstd pkfd du rmt`cd sdgrm mssmsrmnc`lmntds, ̀ ncmpmncmntmlmntm cm qukb cds oónjufms tmnak sdhr`cd k rmtmnæïd du mhmtukcd drmodba`lmntd9 dug) ul cds oónjufms ̀ nobu` nk suk cmobkrkæïd ds rmnc`lmntds prÿpr`ds m d tdtkb cds rmnc`lmntdsprdcuz`cds pmbds gmns odluns, odlpmnskncd d vkbdr tdtkb cd `lpdstd pkfd du rmt`cd nk hdntm,

`ncmpmncmntmlmntmcmqukbcdsoónjufmstmnaksdhr`cdkrmtmnæïddumhmtukcddrmodba`lmntd.Nmstm oksd, d dutrd oónjufm `nobu` nk suk cmobkrkæïd sdlmntm ds smus rmnc`lmntds prÿpr`ds.

Cmobkrkæïd ml odnjuntdÀ kprmsmntkck ml ndlm cm ul cds oónjufms, kgrknfmncd tdcds ds rmnc`lmntds cm klgds dsoónjufms, ̀ nobus`vm ds prdvmn`mntms cm gmns frkvkcds odl obëusubk cm ̀ nodlunòkg`b`ckcm du`nkb`mnkg`b`ckcm, m cks pmnsýms cm fdzd pr`vkt`vd.

• Odntr`gu`ntm qum tmnak Odlpknam`rdKprmsmntk cmobkrkæïd ml smpkrkcd du, dpo`dnkblmntm, ml odnjuntd odl d odlpknam`rd.

Cmobkrkæïd ml smpkrkcdOkck odlpknam`rd cmvm `nobu`r ml suk cmobkrkæïd ds rmnc`lmntds prÿpr`ds m =5% cds rmnc`-lmntds prdcuz`cds pmbds gmns ml odncdlìn`d, skbvd mst̀ pubkæïd odntrër`k ml odntrktd msor`td,qukncd cmvm smr kcdtkcd d pmromntukb nmbm prmv`std.D `lpdstd pkfd du rmt`cd à odlpmnsëvmb nk lmslk prdpdræïd cds rmnc`lmntds tr`gutëvm`sprdcuz`cds pmbds gmns ml odncdlìn`d.

Cmobkrkæïd ml odnjuntdÀ kprmsmntkck ml ndlm cm ul cds odlpknam`rds, kgrknfmncd d tdtkb cds rmnc`lmntds, ̀ nobu-s`vmdsprdvmn`mntmscmgmnsfrkvkcdsodlobëusubkcm`nodlunòkg`b`ckcmdu`nkb`mnkg`b`ckcm,

m cks pmnsýms cm fdzd pr`vkt`vd.• Odntr`gu`ntm _mpkrkcd cm Hktd

Kprmsmntk cmobkrkæïd cm kodrcd odl ks `nstruæýms pkrk odntr`gu`ntm okskcd.

8

@WUH 75;8 ODKC


13/66

• Odntr`gu`ntm _mpkrkcd Jucò`kblmntm, C`vdro`kcd, qum tmnak C`ssdbv`cd ]n`ïd Ms-tëvmb du _mpkrkcd du C`vdro`kcd pdr Msor`turk Uúgbòk

Kprmsmntk cmobkrkæïd nk odnc`æïd cm sdbtm`rd, oksd nïd mstmjk okskcd du v`vmncd ml un`ïdmstëvmbml?;-;7-75;=,pdcmncd`nobu`rcmpmncmntmcdqukbcmtmnakkfukrckjucò`kb,`nobu`ncd

ds rmnc`lmntds cmstm ml suk cmobkrkæïd, du cmcuz`r pmnsïd kb`lmntìo`k pkfk ml hkom cksndrlkscdC`rm`tdcmHklìb`kqukncdmloulpr`lmntdcmcmo`sïdjucò`kb,`nobus`vmdskb`lmntdsprdv`s`dnk`s, cm kodrcd adldbdfkcd jucò`kblmntm du cm msor`turk púgbòk.D rmspdnsëvmb pmbk fukrck jucò`kb cm h`bads dgr`fkcds k cmobkrkr cmvm kprmsmntkr cmobkrkæïdml smpkrkcd pkrk okck ul cmbms, k`nck qum lmndrms, `nobu`ncd ds rmnc`lmntds prÿpr`dscmstms, du, DUO@DNKBLMNSM, ml odnjuntd, ml smu prÿpr`d ndlm, `nobu`ncd, nmstm oksd, dsrmnc`lmntds, gmns m c`rm`tds cds h`bads ml suk cmobkrkæïd.Ds rmnc`lmntds cds cmpmncmntms cmvml smr `nhdrlkcds nk cmobkrkæïd cd t`tubkr, nk kgkCmpmncmntms ck hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdk Jurìcòk, m/du ck hòak

Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr du nk hòak @lpdstdUkfd/Wmt`cd cds Cmpmncmntms. Ds gmns m c`rm`tds m cìv`cks m ónus rmk`s cds cmpmncmntmscmvml smr `nhdrlkcds nks hòaks Gmns m C`rm`tds m Cìv`cks m Ónus Wmk`s, rmspmot`vklmntm.

• Odntr`gu`ntm X`úvdKprmsmntk cmobkrkæïd odl d smu núlmrd cm `nsor`æïd nd OUH, kgrknfmncd ds rmnc`lmntdsprÿpr`ds. Nd oursd cd `nvmntër`d, d v`úvd pdcm DUSKW pdr tr`gutkr =5% cds rmnc`lmntds prdcu-z`cdspmbdsgmnsodlunsnksukprÿpr`kcmobkrkæïddu`ntmfrkblmntmnkCmobkrkæïdcdMspÿb`d.

• Odntr`gu`ntm Lmndr

K cmobkrkæïd à hm`tk ml ndlm cd lmndr odl d rmspmot`vd núlmrd cm ̀ nsor`æïd nd OUH, kgrkn-fmncd ds rmnc`lmntds prÿpr`ds.DUO@DNKBLMNSM, d lmndr pdcm smr odns`cmrkcd cmpmncmntm cm ul cds pk`s du cm quml dor`m, mcuqum m cmtmnak k suk fukrck jucò`kb. Nmstm oksd, d cmobkrkntm cmvm `nobu`r ds rmnc`-lmntds cd lmndr ml suk cmobkrkæïd nk kgk Cmpmncmntms ck hòak Wmnc`lmntds Sr`gutëvm`sWmomg`cds cm Umssdk Jurìcòk, m/du ck hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UmssdkHìsòk m cd Mxtmr`dr du nk hòak @lpdstd Ukfd/Wmt`cd cds Cmpmncmntms. Ds gmns m c`rm`tds mcìv`cks m ónus rmk`s cds cmpmncmntms cmvml smr `nhdrlkcds nks hòaks Gmns m C`rm`tds mCìv`cks m Ónus Wmk`s, rmspmot`vklmntm.Nd oksd cm lmndr qum mstmjk sdg k fukrck cm ul cds pk`s, ml v`rtucm cm smntmnæk jucò`kb dukodrcd adldbdfkcd jucò`kblmntm, k tr`gutkæïd ml odnjuntd sÿ pdcm smr hm`tk odl kqumbm qumcmtàl k fukrck jucò`kb.

• Odntr`gu`ntm Lmndr Mlkno`pkcdK cmobkrkæïd à hm`tk ml ndlm cd lmndr mlkno`pkcd odl d rmspmot`vd núlmrd cm ̀ nsor`æïd ndOUH, kgrknfmncd ds rmnc`lmntds prÿpr`ds.DUO@DNKBLMNSM, sm prmmnoamr ds rmqu`s`tds pkrk pmrlknmomr odld cmpmncmntm, ds smusrmnc`lmntds sïd tr`gutkcds ml odnjuntd nk cmobkrkæïd cm ul cds pk`s. Nmstm oksd, d t`tubkr cmvm `nobu`r ds rmnc`lmntds cd cmpmncmntm ml suk cmobkrkæïd nk kgk Cmpmncmntms ck hòak

Wmnc`lmntdsSr`gutëvm`s Wmomg`cdscm UmssdkJurìcòk,m/du ck hòak Wmnc`lmntds Sr`gutëvm`sWmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr du nk hòak @lpdstd Ukfd/Wmt`cd cds Cmpmncmntms.Ds gmns m c`rm`tds m cìv`cks m ónus rmk`s cds cmpmncmntms cmvml smr `nhdrlkcds nks hòaksGmns m C`rm`tds m Cìv`cks m Ónus Wmk`s, rmspmot`vklmntm.

6

ODKC @WUH 75;8


14/66

• Odntr`gu`ntm @nokpkzK cmobkrkæïd à hm`tk ml ndlm cd `nokpkz odl d rmspmot`vd núlmrd cm `nsor`æïd nd OUH pmbdtutdr, ourkcdr du rmspdnsëvmb pdr suk fukrck jucò`kb, kgrknfmncd ds rmnc`lmntds prÿpr`ds.DUO@DNKBLMNSM, d ̀ nokpkz pdcm smr odns`cmrkcd cmpmncmntm cd tutdr, ourkcdr du rmspdn-sëvmb pdr suk fukrck jucò`kb, cmscm qum d cmobkrkntm ̀ nobuk ds rmnc`lmntds, gmns m c`rm`tds cd`nokpkz ml suk cmobkrkæïd. Nmstm oksd, d t`tubkr cmvm `nobu`r ds rmnc`lmntds cd cmpmncmntm mlsuk cmobkrkæïd nk kgk Cmpmncmntm ck hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UmssdkJurìcòk, m/du ck hòak Wmnc`lmntds Sr`gutëvm`s. Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr dunk hòak @lpdstd Ukfd/Wmt`cd cds Cmpmncmntms. Ds gmns m c`rm`tds m cìv`cks m ónus rmk`s cdscmpmncmntmscmvmlsmr`nhdrlkcdsnkshòaksGmnsmC`rm`tdsmCìv`cksmÓnusWmk`s,rmspmot`-vklmntm.

_@S]KÆÝM_ M_UMO@K@_

• Odntr`gu`ntm Kusmntm nd Mxtmr`dr k _mrv`æd cd Grks`bMstë dgr`fkcd k kprmsmntkr k Cmobkrkæïd cm Kjustm Knukb odld ks cmlk`s pmssdks hìsòks rms`-cmntms nd Grks`b, d odntr`gu`ntm kusmntm nd mxtmr`dr k smrv`æd cd Grks`b, qum rmomgk rmnc`lmntdscdtrkgkbadksskbkr`kcd,mlldmckmstrknfm`rk,cmkutkrqu`ksdurmpkrt`æýmscdFdvmrndGrks`-bm`rd s`tukcks nd mxtmr`dr (mlgk`xkcks, odnsubkcds, l`ssýms l`b`tkrms pmrlknmntms, rmprmsmn-tkæýms cm kutkrqu`ks). À kss`l odns`cmrkcd d smrv`cdr púgbòd o`v`b du d l`b`tkr qum sm mnodntrmmll`ssïdhdrkcdGrks`b,pdrtmrs`cdndlmkcdducms`fnkcdpkrkcmsmlpmnaddumxmroìo`dcmokrfd, hunæïd du kt`v`ckcm, trknshmr`ncd suk smcm du bdtkæïd pkrk d mxtmr`dr.Mstk rmfrk à kpbòëvmb tklgàl:

k) kd huno`dnër`d ck kcl`n`strkæïd hmcmrkb c`rmtk rmf`cd pmbk bmf`sbkæïd trkgkba`stk, ck kcl`n`s-trkæïd hmcmrkb `nc`rmtk m cks hunckæýms sdg supmrv`sïd l`n`stmr`kb9g)kdhuno`dnër`d cdUdcmr Bmf`sbkt̀ vd,cdUdcmr Jucò`ër`dm cdSr`gunkbcmOdntksck]n`ïd9mo) nd qum odugmr, kd huno`dnër`d cd C`str`td Hmcmrkb, cds mstkcds m cds lunòìp`ds, gml odld åpmssdk sml vìnoubd odl d smrv`æd púgbòd cms`fnkck pmbd Urms`cmntm ck Wmpúgbòk.Dshuno`dnër`dscmmlprmskpúgbòkmcmsdo`mckcmcmmodndl`kl`stknïdsïdodns`cmrkcdskusmntms k smrv`æd cd Grks`b nd mxtmr`dr qukncd sm mnodntrkrml k smrv`æd mspmoìhòd cmssksmnt`ckcms hdrk cd Grks`b.

Wmnc`lmntds Wmomg`cds cd Fdvmrnd Grks`bm`rd

_ïd odns`cmrkcds tr`gutëvm`s 7=% cd tdtkb cds rmnc`lmntds cd trkgkbad ksskbkr`kcd rmomg`cdsml ldmck mstrknfm`rk cd Fdvmrnd Grks`bm`rd.Ds rmstkntms 6=% sïd rmnc`lmntds nïd tr`gutëvm`s.

CmcuæýmsUdcml smr ut`b`zkcks tdcks ks cmcuæýms bmfk`s okgìvm`s.Cmlk`s Wmnc`lmntdsWmbkt`vklmntm kds cmlk`s rmnc`lmntds rmomg`cds cm hdntms s`tukcks nd Grks`b du nd mxtmr`dr mkd `lpdstd pkfd, `nobus`vm nd mxtmr`dr, odnsubtkr ks `nstruæýms cd prdfrklk.

• Odntr`gu`ntm Kusmntm nd Mxtmr`dr Mxomtd k _mrv`æd cd Grks`bK pmssdk hìsòk qum sm rmt r̀m ml okrëtmr pmrlknmntm cd Grks`b du sm kusmntm cd Ukìs ml okrëtmr tmlpdrër`d pdr lk`s cm ;7 lmsms odnsmout`vds hòk sujm`tk å kprmsmntkæïd ck Cmobkrkæïd cm_kìck Cmh`n`t`vk cd Ukìs, rmbkt`vk kd pmrìdcd ml qum tmnak pmrlknmo`cd nk odnc`æïd cm rms`-

1

@WUH 75;8 ODKC


15/66

cmntm nd Grks`b nd knd-okbmncër`d ck okrkotmr`zkæïd ck odnc`æïd cm nïd rms`cmntm, gml odldkd rmodba`lmntd ml qudtk únòk cd `lpdstd sdgrm k rmnck kpurkcd.

• Odntr`gu`ntm qum Kcqu`rù du Wmkcqu`rù k Odnc`æïd cm Wms`cmntm

K pmssdk hìsòk qum ̀ nfrmssm nd Grks`b m kcqu`rk k odnc`æïd cm rms`cmntm mstë dgr`fkck k kprm-smntkr k Cmobkrkæïd cm Kjustm Knukb rmbkt`vk kd knd-okbmncër`d ml qum sm okrkotmr`zm msskodnc`æïd.

HDWLK_ CM MBKGDWKÆÏD CK CMOBKWKÆÏDK Cmobkrkæïd cm Kjustm Knukb cd mxmroìo`d cm 75;8, knd-okbmncër`d cm 75;=, pdcmrë smr mbkgd-rkck odl d usd cm:

‟ odlputkcdr, lmc`kntm k ut`b`zkæïd cd Urdfrklk Fmrkcdr ck Cmobkrkæïd (UFC) rmbkt`vd kdmxmroìo`d cm 75;8, c`spdnìvmb nd sìt`d ck _mormtkr`k ck Wmom`tk Hmcmrkb cd Grks`b (WHG), nk`ntmrnmt, nd mncmrmæd attp//www.rmom`tk.hkzmnck.fdv.gr9

‟ odlputkcdr, lmc`kntm komssd kd smrv`æd ‒Cmobkrkæïd @WUH 75;8 dn-b`nm“, c`spdnìvmb ndOmntrd X`rtukb cm Ktmnc`lmntd (m-OKO) nd sìt`d ck WHG nk @ntmrnmt9 du

‟ c`spds`t`vds lÿvm`s, tkgbmts m slkrtpadnms, lmc`kntm k ut`b`zkæïd cd smrv`æd ‒Hkzmr Cmobk-rkæïd“.

• _mrv`æd ‒Hkzmr Cmobkrkæïd“D smrv`æd ‒Hkzmr Cmobkrkæïd“ à komsskcd pdr lm`d cd kpbòkt`vd KUU @WUH, c`spdnìvmb nksbdjks cm kpbòkt`vds Fddfbm pbky, pkrk d s`stmlk dpmrko`dnkb Kncrd`c, du Kpp _tdrm, pkrk ds`stmlk dpmrko`dnkb `D_.

• _mrv`æd ‒Cmobkrkæïd @WUH 75;8 Dn-B`nm“Kut`b`zkæïdcdsmrv`æd‒Cmobkrkæïd@WUH75;8 dn-b`nm“sdlmntmdodrrmrëodlomrt`hòkcdc`f`tkb,pdcmncd smr hm`td pmbd odntr`gu`ntm du rmprmsmntkntm cmstm odl prdourkæïd.

• Xmckæýms kds _mrv`æds ‒Cmobkrkæïd @WUH 75;8 Dn-B`nm“ m ‒Hkzmr Cmobkrkæïd“Nïd smrë pdssìvmb k ut`b`zkæïd cds smrv`æds ‒Cmobkrkæïd @WUH 75;8 dn-b`nm“ m ‒Hkzmr Cmobk-rkæïd“nksa`pÿtmsmsksmfu`r,kpbòëvm`skdscmobkrkntmsduksmuscmpmncmntms`nhdrlkcdsnkCmobkrkæïd cd knd-okbmncër`d cm 75;=:@ ‟ t`vmrml kuhmr`cd:

k) rmnc`lmntds tr`gutëvm`s: ‟ sujm`tds kd kjustm knukb, oujk sdlk hd` supmr`drk W$ ;5.555.555,55,kpmnksnk a`pÿtmsm cmut`b`zkæïd cd smrv`æd ‒Hkzmr Cmobkrkæïd“9 du

‟ rmomg`cds cd mxtmr`dr9g) ds smfu`ntms rmnc`lmntds sujm`tds å tr`gutkæïd mxobus`vk du cmh`n`t`vk:

‟ fknads cm okp`tkb nk kb`mnkæïd cm gmns du c`rm`tds9 ‟ fknads cm okp`tkb nk kb`mnkæïd cm gmns, c`rm`tds m kpbòkæýms h`nknom`rks kcqu`r`cds mlldmckmstrknfm`rk9

‟ fknads cm okp`tkb nk kb`mnkæïd cm ldmck mstrknfm`rk lknt`ck ml mspào`m9 ‟ fknads bìqu`cds ml dpmrkæýms cm rmnck vkr`ëvmb rmkb`zkcks ml gdbsk cm vkbdrms, cm lmrokcd-r`ks, cm huturds m kssmlmbakcks, m huncds cm `nvmst`lmntd `ldg`b`ër`d9 du

0

ODKC @WUH 75;8


16/66

‟ cm knds kntmr`drms rmomg`cds koulubkcklmntm (WWK) cm qum trktk d krt`fd ;7-K ck Bm`6.6;?/119o) ds smfu`ntms rmnc`lmntds `smntds m nïd tr`gutëvm`s:

‟ rmnc`lmntdsoujk sdlk hd` supmr`drk W$ ;5.555.555,55, kpmnksnk a`pÿtmsm cm ut`b`zkæïd cd

smrv`æd ‒Hkzmr Cmobkrkæïd“9 ‟ buord nk vmnck cm `lÿvmb rms`cmno`kb pkrk kqu`s`æïd cm dutrd `lÿvmb rms`cmno`kb9 ‟ buord nk kb`mnkæïd cm `lÿvmb rms`cmno`kb kcqu`r`cd kpÿs d knd cm ;0809 ‟ pkrombk `smntk odrrmspdncmntm å kt`v`ckcm rurkb9 ‟ rmoupmrkæïdcm prmjuìzds ml rmnck vkr`ëvmb (gdbsk cm vkbdrms,cm lmrokcdr`ks,cm huturds mkssmlmbakcds m huncds cm `nvmst`lmntd `ldg`b`ër`d)9 duc) rmnc`lmntds tr`gutkcds mxobus`vklmntm nk hdntm, oujk sdlk hd` supmr`dr k W$ ;5.555.555,55,kpmnks nk a`pÿtmsm cm ut`b`zkæïd cd smrv`æd ‒Hkzmr Cmobkrkæïd“9@@ ‟ t`vmrml sm sujm`tkcd:

k)kd`lpdstdpkfdndmxtmr`drdukdrmodba`lmntdcd@lpdstdsdgrmkWmncknkhdntm,åkbìqudtkcm 5,55=%, `no`cmntm nks dpmrkæýms rmkb`zkcks ml gdbsks cm vkbdrms, cm lmrokcdr`ks, cmhuturds, m kssmlmbakcks, mxomtd cky trkcm, nd lmrokcd cm gkboïd, odl `ntmrlmc`kæïd, tmncdpdr dgjmtd kæýms, durd kt`vd h`nknom`rd m dutrds vkbdrms ldg`b`ër`ds nmfdo`kcds nd lmrokcd åv`stk m ml lmrokcds cm b`qu`ckæïd huturk hdrk cm gdbsk9g) kd prmmnoa`lmntd cds cmldnstrkt`vds rmhmrmntms å kt`v`ckcm rurkb, kd fknad cm okp`tkb nkkb`mnkæïd cm gmns m c`rm`tds, kd fknad cm okp`tkb ml ldmck mstrknfm`rk du å rmnck vkr`ëvmb ducks `nhdrlkæýms rmbkt`vks k cdkæýms mhmtukcks9@@@ ‟ t`vmrml rmkb`zkcd pkfklmntds cm rmnc`lmntds k pmssdks jurìcòks, qukncd odnst`tuklcmcuæïd nk cmobkrkæïd, du k pmssdks hìsòks, qukncd odnst`tukl, du nïd, cmcuæïd nk cmobk-rkæïd, oujk sdlk hd` supmr`dr k W$ ;5.555.555,55, kpmnks nk a`pÿtmsm cm ut`b`zkæïd cd smrv`æd‒Hkzmr Cmobkrkæïd“, ml okck oksd du nd tdtkb.

DUÆÏD UMBK HDWLK CM SW@G]SKÆÏDK pmssdk hìsòk pdcmrë dptkr pmbk kprmsmntkæïd ck Cmobkrkæïd cm Kjustm Knukb odl k ut`b`zkæïdcks cmcuæýms bmfk`sdu cdcmsodntd s`lpb h̀òkcd, dgsmrvkcdd c`spdstd nds sug`tmnssmfu`ntms.

• ]t`b`zkæïd cm Cmcuæýms Bmfk`sMstk Cmobkrkæïd pmrl`tm k ut`b`zkæïd cm tdcks ks cmcuæýms prmv`stks nk bmf`sbkæïd, cmscmqum odlprdvkcks. Nd mntkntd, d odntr`gu`ntm pdcmrë odlpkrkr ds vkbdrms kpurkcds nkcmobkrkæïdodlkut`b`zkæïdckscmcuæýmsbmfk`smodlkdpæïdpmbdcmsodntds`lpb`hòkcd,k h`l cm vmr`hòkr k hdrlk lk`s hkvdrëvmb.

Cmcuæýms Kcl`t`cksD odntr`gu`ntm qum kprmsmntkr k Cmobkrkæïd cm Kjustm Knukb odl k ut`b`zkæïd cks cmcuæýmsbmfk`s pdcmrë c`l`nu`r cd rmnc`lmntd tr`gutëvmb ks pkrombks k smfu`r:

‟ Urmv`cêno`k _do`kbOdntr`gu`æýms pkrk k Urmv`cêno`k _do`kb ck ]n`ïd, cds Mstkcds, cd C`str`td Hmcmrkb m cds Lun`-oìp`ds.

‟ Urmv`cêno`k Odlpbmlmntkr m HkpÒdntr`gu`æýms pkrk mnt`ckcms cm prmv`cêno`k odlpbmlmntkr m sdo`mckcms smfurkcdrks cdlò`-b`kcks nd Ukìs m kds Huncds cm Kpdsmntkcdr`k Urdfrklkck @nc`v`cukb (Hkp`), oujd ónus tmnak

;5

@WUH 75;8 ODKC


17/66

s`cd cd cmobkrkntm, cmst`nkcks k oustmkr gmnmhìo`ds odlpbmlmntkrms kssmlmbakcds kds ckUrmv`cêno`k _do`kb, dgsmrvkcd d smfu`ntm:k) k cmcuæïd rmbkt`vk å sdlk cmssks odntr`gu`æýms hòk b`l`tkck k ;7% cd tdtkb cds rmnc`lmntdsodlputkcds nk cmtmrl`nkæïd ck gksm cm oëboubd cd ̀ lpdstd cmv`cd nk Cmobkrkæïd, nïd smncdodns`cmrkcdspkrkmhm`tdcmkpurkæïdcdrmhmr`cdb`l`tmdsrmnc`lmntds`smntdsmnïdtr`gutëvm`sm/du sujm`tds å tr`gutkæïd mxobus`vk/cmh`n`t`vk9g) k cmcuæïd hòk odncò`dnkck kd rmodba`lmntd, tklgàl, cm odntr`gu`æýms pkrk d rmf`lm fmrkbcm prmv`cêno`k sdo`kb du, qukncd hdr d oksd, pkrk rmf`lm prÿpr`dcm prmv`cêno`k sdo`kb cds smrv`-cdrms t`tubkrms cm okrfd mhmt`vd ck ]n`ïd, cds mstkcds, cd C`str`td Hmcmrkb du cds lunòìp`ds,dgsmrvkck k odntr`gu`æïd lìn`lk. Mxomtukl-sm cmssk odnc`æïd ds gmnmhò`ër`ds cm kpdsmntk-cdr`k du pmnsïd odnomc`cks pdr rmf`lm prÿpr`d cm prmv`cêno`k du pmbd rmf`lm fmrkb cm prmv`-cêno`k sdo`kb9o) ks odntr`gu`æýms pkrk pbknds cm prmv`cêno`k odlpbmlmntkr m pkrk d Hkp`, oujd t`tubkr du

qudt`stk smjk cmpmncmntm, pkrk h`ns h`sok`s, cd cmobkrkntm, pdcml smr cmcuz`cks cmscm qum dcmobkrkntm ktmnck kd c`spdstd nks bmtrks ‒k“ m ‒g“ kntmr`drms. Nk a`pÿtmsm cm cmpmncmntm odllk`s cm ;8 knds, k cmcuæïd hòk odncò`dnkck kd rmodba`lmntd tklgàl cm odntr`gu`æýms pkrk drmf`lmfmrkbcmprmv`cêno`ksdo`kbpmbdt`tubkrckcmobkrkæïdm,k`nck,kdrmodba`lmntd,mlndlmcd cmpmncmntm, cm odntr`gu`æýms pkrk d rmf`lm fmrkb cm prmv`cêno`k sdo`kb, dgsmrvkck k odntr`-gu`æïd lìn`lk, du, qukncd hdr d oksd, pkrk rmf`lm prÿpr`d cm prmv`cêno`k sdo`kb cds smrv`cdrmst`tubkrms cm okrfd mhmt`vd ck ]n`ïd, cds mstkcds, cd C`str`td Hmcmrkb du cds lunòìp`ds.

‟ Hunprmsp_ïd cmcutìvm`s ds pkfklmntds mhmtukcds pmbd odntr`gu`ntm ml smu ndlm m nd cm smus cmpmn-cmntms, rmbko`dnkcds nk Cmobkrkæïd, ås Hunckæýms cm Urmv`cêno`k Odlpbmlmntkr cd _mrv`cdr Uúgbòd hmcmrkb cds Udcmrms Mxmout`vd, Bmf`sbkt`vd m Jucò`ër`d (Hunprmsp), cm qum trktk k Bm`;7.8;1/75;7, ktà d b`l`tm ck odntr`gu`æïd cd pktrdo`nkcdr.Ds vkbdrms cm odntr`gu`æïd kd Hunprmsp mxomcmntms å odntr`gu`æïd cd pktrdo`nkcdrpdcmrïd smr cmcuz`cds cmscm qum smjk dgsmrvkcd qum k cmcuæïd rmbkt`vk ås odntr`gu`æýms pkrk mnt`ckcm cmprmv`cêno`k odlpbmlmntkr sdlkck ås odntr`gu`æýms pkrk d Hkp`, oujd ónus smjk ck pmssdkhìsòk, hòk b`l`tkck k ;7% cd tdtkb cds rmnc`lmntds odlputkcds nk cmtmrl`nkæïd ck gksm cmoëboubd cd ̀ lpdstd cmv`cd nk Cmobkrkæïd, nïd smncd odns`cmrkcds pkrk mhm`td cm kpurkæïd cdrmhmr`cd b`l`tm ds rmnc`lmntds `smntds m nïd tr`gutëvm`s m/du sujm`tds å tr`gutkæïd mxobus`vk du

cmh`n`t`vk. ‟ CmpmncmntmsCmcuæïd cm W$ 7.76=,51, pdr pmssdk odns`cmrkck cmpmncmntm, k`nck qum, nd trknsodrrmr cdknd-okbmncër`d cm 75;=, tmnak pmrc`cd du ̀ nò`kcd k rmbkæïd cm cmpmncêno`k, odld nd oksd cmhkbmo`lmntd, nkso`lmntd du lk`dr`ckcm.Aë cm sm dgsmrvkr, qukntd kds rmnc`lmntds m fknads rmomg`cds pmbds cmpmncmntms cd cmobk-rkntm, d qum smfum:k) ds rmnc`lmntds tr`gutëvm`s rmomg`cds cm pmssdks jurìcòks cmvml smr `nhdrlkcds nk kgkWmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UJ pmbds Cmpmncmntms9g) ds rmnc`lmntds tr`gutëvm`s rmomg`cds cm pmssdks hìsòks m cd mxtmr`dr pmbds cmpmncmntms nïdcmvml smr sdlkcds kds rmnc`lmntds cd cmobkrkntm, m s`l `nhdrlkcds nk Hòak Wmnc`lmntdsSr`gutëvm`s Wmomg`cds cm Umssdks Hìsòks m cd Mxtmr`dr nk kgk Cmpmncmntms9

;;

ODKC @WUH 75;8


18/66

o) ds rmnc`lmntds `smntds du nïd tr`gutëvm`s m ds cm tr`gutkæïd mxobus`vk/cmh`n`t`vk rmomg`cdspmbds cmpmncmntms cmvml smr bknækcds nds oklpds prÿpr`ds cks Hòaks Wmnc`lmntds @smntdsmNïdSr`gutëvm`smWmnc`lmntds_ujm`tdsåSr`gutkæïdMxobus`vk/Cmh`n`t`vk,rmspmot`vklmntm.Aëcmsmrmsskbtkrqumk`nhdrlkæïdcdnúlmrdcm`nsor`æïdndOUHàdgr`fktÿr`kmlrmbkæïdkdcmpmncmntm rms`cmntm nd Grks`b odl ;3 knds du lk`s, odlpbmtkcds ktà ?;-;7-75;=.

‟ Cmspmsks odl @nstruæïdCmspmsks mhmtukcks odl k prÿpr`k mcuokæïd m k cm smus cmpmncmntms m cm kb`lmntkncds mloulpr`lmntd cm cmo`sïd jucò`kb, kodrcd adldbdfkcd jucò`kblmntm du msor`turk púgbòk, ktà db`l`tm `nc`v`cukb cm W$ ?.=8;,=5.

‟ Cmspmsks LàcòksUkfklmntds mhmtukcds nd knd-okbmncër`d ml ndlm cd prÿpr`d odntr`gu`ntm, cds cmpmncmntmsrmbko`dnkcds nk cmobkrkæïd m cds kb`lmntkncds, qukncd ml oulpr`lmntd cm cmo`sïd jucò`kb,

kodrcdadldbdfkcd jucò`kblmntm du msor`turk púgbòk, k làcòds, cmnt`stks, psòÿbdfds, h`s`dtm-rkpmutks, hdndkuc`ÿbdfds, tmrkpmutks doupko`dnk`s m adsp`tk`s, gml kss`l ks cmspmsks odlmxklms bkgdrktdr`k`s, smrv`æds rkc`dbÿfòds, kpkrmbads drtdpàcòds m prÿtmsms drtdpàcòks mcmntër`ks.

‟ Umnsïd Kb`lmntìo`k@lpdrtçno`kspkfksktìtubdcmpmnsïdkb`lmntìo`kmlhkomcksndrlkscdC`rm`tdcmHklìb`k,mloulpr`lmntd cm cmo`sïd jucò`kb, `nobus`vm k prmstkæïd cm kb`lmntds prdv`s`dnk`s, cm kodrcdadldbdfkcd jucò`kblmntm, du ml cmodrrêno`k cm smpkrkæïd du c`vÿro`d odnsmnsukb rmkb`zkcdpdr msor`turk púgbòk.

Nïd pdcm smr cmcuz`ck k pmnsïd pkfk `nhdrlkblmntm, du smjk, pdr b`gmrkb`ckcm.À vmckck k cmcuæïd oulubkt`vk cds vkbdrms ck pmnsïd kb`lmntìo`k m cm cmpmncmntms, qukncdsm rmhmr`rml å lmslk pmssdk, mxomtd nk a`pÿtmsm cm dodrrmr lucknæk nk rmbkæïd cm cmpmn-cêno`kndcmodrrmrcdknd-okbmncër`d.Kss`lsmncd,dodntr`gu`ntmqumsmsmpkrdujucò`kblmntmdu sm c`vdro`du ml 75;= m pkfdu pmnsïd kb̀ lmntìo`k, sdlmntm ml rmbkæïd kd knd-okbmncër`d cm75;=, mxmroìo`d 75;8, pdcm odns`cmrkr smus h`bads odld cmpmncmntms nk cmobkrkæïd m tklgàlcmcuz`r k pmnsïd kb`lmntìo`k pkfk.Nïd odnst`tu` cmcuæïd k pkrombk cm pmnsïd kb`lmntìo`k `no`cmntm sdgrm d ;?º skbër`d, qum smrëut`b`zkckkpmnkspkrkdoëboubdcktr`gutkæïdmxobus`vknkhdntm.Udrtkntd,nkHòakUkfklmntds

Mhmtukcds, mssm vkbdr cmvm smr `nhdrlkcd odld pkrombk nïd cmcutìvmb.Cmvm-smrmsskbtkrqumk`nhdrlkæïdcdnúlmrdcm`nsor`æïdndOUHàdgr`fktÿr`kmlrmbkæïdkdkb`lmntkncd(gmnmhò`ër`dckpmnsïd)rms`cmntmndGrks`bodl;3kndsdulk`s,odlpbmtkcdsktà?;-;7-75;=.Nïdcmvmsmr`nhdrlkcddnúlmrddOUHcmdutrkpmssdkqumrmomgkkpmnsïdmlndlm cd kb`lmntkncd.

‟ Cmspmsks cd B`vrd Ok`xkD odntr`gu`ntm qum rmomgmr rmnc`lmntds cd trkgkbad NÏD ksskbkr`kcd, `nobus`vm d t`tubkr cmsmrv`æds ndtkr`k`s (mxomtd qukncd rmlunmrkcd mxobus`vklmntm pmbds odhrms púgbòds) m cmrmf`strdmdbm`bdm`rd,pdcmrëcmcuz`r,ckrmom`tkcmodrrmntmckrmspmot`vkkt`v`ckcm,kscmspmsksmsor`turkcks nd b`vrd Ok`xk, odlprdvkcks odl cdoulmntkæïd `cónmk, k skgmr:k) k rmlunmrkæïd pkfk k tmrom`rds, cmscm qum odl vìnoubd mlprmfktìo`d, m ds rmspmot`vdsmnokrfds trkgkba`stks m prmv`cmno`ër`ds9

;7

@WUH 75;8 ODKC


19/66

g) ds mldbulmntds pkfds k tmrom`rds, kss`l odns`cmrkcds ds vkbdrms rmhmrmntms å rmtr`gu`æïdpmbk mxmouæïd, pmbds smrvmntuër`ds púgbòds, cm ktds okrtdrër`ds, jucò`k`s m mxtrkjucò`k`s9o) ks cmspmsks cm oustm`d pkfks, nmomssër`ks å pmrompæïd ck rmom`tk m å lknutmnæïd ck hdntmprdcutdrk.

Nd mntkntd, nïd sïd odns`cmrkcks cmcutìvm`s: ksqudtkscmcmprmo`kæïdcm`nstkbkæýms,lëqu`nksmmqu`pklmntds,gmlodldkscmspmskscm krrmncklmntd9kscmspmskscmbdodldæïdmtrknspdrtm,skbvdndoksdcmrmprmsmntkntmodlmro`kbkutóndld,qukncd odrrmrml pdr odntk cmstm9ks cmspmsks odrrmspdncmntms å prmstkæïd cm smrv`æds cm trknspdrtm ml vmìoubd prÿpr`d,bdokcd, krrmnckcd du kcqu`r`cd odl rmsmrvk cm cdlìn`d du kb`mnkæïd h`cuo`ër`k.

• ]t`b`zkæïd cd Cmsodntd _`lpb`hòkcdUdcmrë dptkr pmbk kprmsmntkæïd ck Cmobkrkæïd cm Kjustm Knukb odl k ut`b`zkæïd cd cmsodntds`lpb`hòkcd d odntr`gu`ntm qum, nd knd-okbmncër`d cm 75;=, t`vmr kuhmr`cd rmnc`lmntds tr`gutë-vm`s nk cmobkrkæïd, cm qukbqumr nkturmzk, ̀ ncmpmncmntm cm vkbdr m cd núlmrd cm hdntms pkfk-cdrks.

Cmsodntd _`lpb`hòkcdK dpæïd pdr mssk hdrlk cm tr`gutkæïd ̀ lpbòkrë k sugst`tu`æïd cm tdcks ks cmcuæýms kcl`t`cksnkbmf`sbkæïdtr`gutër`kpmbdcmsodntds`lpb`hòkcdcm75%okboubkcdsdgrmdsrmnc`lmntdstr`gu-tëvm`s nk cmobkrkæïd, b`l`tkcd k W$ ;8.6=3,?3 sml qukbqumr odlprdvkæïd m `ncòkæïd ckmspào`m ck cmspmsk. Nd mntkntd, d vkbdr ut`b`zkcd k tìtubd cm cmsodntd s`lpb`hòkcd nïd pdcmrë

just`hòkr vkr`kæïd pktr`ldn`kb, smncd odns`cmrkcd rmnc`lmntd odnsul`cd.• Srdok cm Dpæïd cm Sr`gutkæïd

D odntr`gu`ntm sdlmntm pdcmrë mhmtukr k rmt`h̀ okæïd ck Cmobkrkæïd cm Kjustm v`skncd å trdok cmdpæïd pdr ut`b`zkr ks cmcuæýms bmfk`s pkrk d cmsodntd s`lpb`hòkcd du vòm-vmrsk, cmscm qum kmntrmfk ck cmobkrkæïd rmt`hòkcdrk smjk ktà 70-3-75;8.

CMOBKWKÆÏD UWÀ-UWMMNOA@CKDs odntr`gu`ntms pdcmrïd ut`b`zkr k Cmobkrkæïd cm Kjustm Knukb prà-prmmnoa`ck pmbk Wmom`tkHmcmrkb, du smjk, jë odntmncd kbfulks `nhdrlkæýms rmbkt`vks k rmnc`lmntds, cmcuæýms, gmns,

c`rm`tds, cìv`cks m ónus rmk`s.À cm ̀ ntm`rk rmspdnskg`b`ckcm cd odntr`gu`ntm k vmr`hòkæïd ck odrrmæïd cm tdcdsds ckcds prà-prmmnoa`cds nk Cmobkrkæïd cm Kjustm Knukb, cmvmncd rmkb`zkr kskbtmrkæýms, `nobusýms m mxobusýms cks `nhdrlkæýms nmomssër`ks, sm hdr d oksd.

K Wmom`tk Hmcmrkb c`spdn`g`b`zk ul krqu`vd k smr ̀ lpdrtkcd pkrk k Cmobkrkæïd cm Kjustm Knukb.D krqu`vd ck cmobkrkæïd prà-prmmnoa`ck pdcm smr dgt`cd ktrkvàs cm komssd kd Udrtkb m-OKO(Omntrd X`rtukb cm Ktmnc`lmntd kd Odntr`gu`ntm) nd s`tm ckWHG,nk@ntmrnmt,odlkut`b`zkæïdcm

omrt`hòkcd c`f`tkb.Ukrk dgtmnæïd ck cmobkrkæïd prà-prmmnoa`ck, à mx`f`cd qum: d odntr`gu`ntm tmnak kprmsmntkcd k Cmobkrkæïd cm Kjustm rmhmrmntm kd mxmroìo`d cm 75;=,knd-okbmncër`d 75;39

;?

ODKC @WUH 75;8


20/66

nd ldlmntd ck `lpdrtkæïd cds ckcds, ks hdntms pkfkcdrks jë tmnakl mnv`kcd pkrk kWmom`tk Hmcmrkb `nhdrlkæýms rmbkt`vks kd odntr`gu`ntm, rmhmrmntms kd mxmroìo`d cm 75;8, knd-ok-bmncër`d cm 75;=, pdr lm`d ck:k) Cmobkrkæïd cd @lpdstd sdgrm k Wmnck Wmt`cd nk Hdntm (C`rh)9

g) Cmobkrkæïd cm _mrv`æds Làcòds m cm _kúcm (Clmc)9 duo) Cmobkrkæïd cm @nhdrlkæýms sdgrm Kt`v`ckcms @ldg`b`ër`ks (C`ldg).

• @lpdss`g`b`ckcm cm ]t`b`zkæïdK ut`b`zkæïd ck cmobkrkæïd prà-prmmnoa`ck nïd sm kpbòk å Cmobkrkæïd cm Kjustm Knukb mbkgd-rkck odl k ut`b`zkæïd cds smrv`æds ‒Cmobkrkæïd @WUH 75;8 dn-b`nm“ m ‒Hkzmr Cmobkrkæïd“.

UWKZD M BDOKB CM MNSWMFKK Cmobkrkæïd cm Kjustm 75;8, rmhmrmntm knd-okbmncër`d cm 75;=, cmvmrë smr trknsl`t`ck v`k`ntmrnmt ktà ks 7?a=0l`n=0s cd c`k 70-3-75;8, adrër`d cm Grksìb`k-CH, lmc`kntm ut`b`zkæïd: cd prdfrklk Wmom`tknmt, c`spdnìvmb nd sìt`d ck WHG, nk `ntmrnmt9 du cds smrv`æds ‒Cmobkrkæïd @WUH 75;8 dn-b`nm“ m ‒Hkzmr Cmobkrkæïd“.

• Kusmntms nd Mxtmr`dr Kcmobkrkæïdcmodntr`gu`ntmqummstmjkndmxtmr`drcmvmrësmrkprmsmntkckktàks7?a=0l`n=0s(adrër`d cm Grksìb`k-CH) cd c`k 70-3-75;8, pmbk `ntmrnmt.

• Wmo`gd cm MntrmfkK odlprdvkæïd ck kprmsmntkæïd ck Cmobkrkæïd cm Kjustm Knukb à hm`tk pdr lm`d cm rmo`gdfrkvkcd cmpd`s ck trknsl`ssïd, ml c`sod rìf`cd cm odlputkcdr, ml lìc`k rmldvìvmb du nd

c`spds`t`vd lÿvmb qum odntmnak k cmobkrkæïd trknsl`t`ck, oujk `lprmssïd hòk k okrfd cd odntr`-gu`ntm m cmvm smr hm`tk lmc`kntm k ut`b`zkæïd cd UFC @WUH 75;8.

• Mx`fêno`k cm Omrt`hòkcd C`f`tkbD odntr`gu`ntm smrë dgr`fkcd k trknsl`t`r k Cmobkrkæïd cm Kjustm Knukb odl k ut`b`zkæïd cmomrt`hòkcd c`f`tkb oksd sm mnqukcrm, ml rmbkæïd kd knd-okbmncër`d cm 75;=, ml, pmbd lmnds,ulk cks smfu`ntms a`pÿtmsms: rmomgmu rmnc`lmntds tr`gutëvm`s, sujm`tds kd kjustm knukb, oujk sdlk hd` supmr`dr k W$;5.555.555,559 rmomgmu rmnc`lmntds `smntds m nïd tr`gutëvm`s, oujk sdlk hd` supmr`dr k W$ ;5.555.555,559 rmomgmu rmnc`lmntds tr`gutkcds mxobus`vklmntm nk hdntm, oujk sdlk hd` supmr`dr k W$;5.555.555,559 du rmkb`zdu pkfklmntds cm rmnc`lmntds k pmssdks jurìcòks, cmcutìvm`s nk Cmobkrkæïd, du kpmssdks hìsòks, cmcutìvm`s du nïd, oujk sdlk hd` supmr`dr k W$ ;5.555.555,55, ml okck oksd dund tdtkb.K mx`fêno`k cm omrt`hòkcd c`f`tkb nïd sm kpbòk å Cmobkrkæïd cm Kjustm Knukb mbkgdrkck odl dusd cd smrv`æd ‒Cmobkrkæïd @WUH 75;8 Dn-B`nm“.

• Mntrmfk Kpÿs d Urkzd

K cmobkrkæïd kprmsmntkck kpÿs 70-3-75;8 cmvm smr mntrmfum:k) pmbk `ntmrnmt, lmc`kntm k ut`b`zkæïd cd prdfrklk cm trknsl`ssïd Wmom`tknmt9g) ml lìc`k rmldvìvmb nks un`ckcms ck _mormtkr`k ck Wmom`tk Hmcmrkb cd Grks`b, curkntm d smuadrër`d cm mxpmc`mntm9 du

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@WUH 75;8 ODKC


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o) ut`b`zkncd ds smrv`æds ‒Cmobkrkæïd @WUH 75;8 dn-b`nm“ m ‒Hkzmr Cmobkrkæïd“, nk a`pÿtmsm cmkprmsmntkæïd cm cmobkrkæïd dr`f`nkb.

• Umrl`ssïd pkrk Mntrmfk @ntmlpmst`vk

[ukncddodrrmrmlldt`vdscmhdræklk`dr,cmv`cklmntmjust`hòkcdspmrkntmdoamhmckrmpkr-t`æïd bknækcdrk, qum `lpdss`g`b`tml k mntrmfk tmlpmst`vk ck cmobkrkæïd, pdcmrë smr odnom-c`ck,lmc`kntmrmqumr`lmntd,ulksÿprdrrdfkæïdcmktà85c`ks,smlprmjuìzdcmpkfklmntdcd `lpdstd nds prkzds rmfubkrms.

• Urkzd Mxompo`dnkbUkrk ds odntr̀ gùntms cdlò b̀`kcds ndslunòìp`ds kgrknf`cds pdr cmormtd mstkcukbqumtmnak cmobk-rkcd mstkcd cm okbkl`ckcm púgb̀ ok, ds prkzds cm oulpr`lmntd cm dgr`fkæýms komssÿr`ks, odld à doksdckCmobkrkæïdcmKjustmKnukb,hòklprdrrdfkcdspkrkdúbt`ldc`kút`bcd?ºlêssugsmqumntmkd cds lmsms ml qum kntms mrkl mx`fìvm`s. Mstm or`tàr`d sm kpbòk kd lês ck dodrrêno`k cd mvmntd

qum mnsmjdu k cmormtkæïd cd mstkcd cm okbkl`ckcm púgbòk m kd lês sugsmqumntm.

L]BSK UMBD KSWK_D NK MNSWMFKK mntrmfk ml ktrksd ck Cmobkrkæïd cm Kjustm Knukb sujm`tk d odntr`gu`ntm kd pkfklmntd cklubtk cm ;% kd lês-okbmncër`d du hrkæïd cm ktrksd okboubkck sdgrm d vkbdr tdtkb cd `lpdstdcmv`cd,k`nckqum`ntmfrkblmntmpkfd,b`l`tkckk75%,dgsmrvkcddb`l`tmlìn`ldcmW$;8=,63.D odntr`gu`ntm smrë ndt`hòkcd ck lubtk bdfd kpÿs k trknsl`ssïd ck cmobkrkæïd.Nïd aë odgrknæk cm lubtk pkrk quml mstë cmsdgr`fkcd cm mntrmfkr k Cmobkrkæïd.Odnvàl rmsskbtkr qum d pkfklmntd ck lubtkpdr ktrksd nk mntrmfk ck cmobkrkæïd nïd prmjucòk

k kpbòkæïd ck lubtk m jurds cm ldrk pmbk hkbtk du `nsuhò`êno`k cd rmodba`lmntd cd ̀ lpdstd, mlcmodrrêno`k cmssm ktrksd.

• Smrld @nò`kb m Smrld H`nkbKlubtkpmbkmntrmfkmlktrksdckCmobkrkæïdcmKjustmKnukbtmrëodldtmrld`nò`kbdpr`lm`rdc`k sugsmqumntm kd tàrl`nd cdpmrìdcd h`xkcd pkrk k mntrmfk ck Cmobkrkæïd m,odld tmrld h`nkb,d lês ml qum k Cmobkrkæïd hd` mntrmfum, du, nd oksd cm nïd kprmsmntkæïd, d lês cd bknæk-lmntd cm dhìo`d.

Ndoksdcmnïdpkfklmntdcklubtkpdrktrksdnkmntrmfkcmntrdcdvmno`lmntd

mstkgmbmo`cd nk ndt`hòkæïd cm bknæklmntd ml`t`ck pmbd prdfrklk fmrkcdr ckcmobkrkæïd du pmbds smrv`æds ‒Cmobkrkæïd @WUH 75;8 dn-b`nm“ m ‒Hkzmr Cmobk-rkæïd“, k lubtk, odl ds rmspmot`vds koràso`lds bmfk`s cmodrrmntms cd nïd pkfk-lmntd, smrë cmcuz`ck cd vkbdr cd `lpdstd k smr rmst`tuìcd pkrk ks cmobkrkæýmsodl c`rm`td å rmst`tu`æïd.

• @nmx`stêno`k cm @lpdstd Cmv`cd@nmx`st`ncd ̀ lpdstd cmv`cd, d odntr`gu`ntm sm sujm`tk tklgàl å lubtk pmbd ktrksd nk mntrmfk ckCmobkrkæïd, nd vkbdr lìn`ld cm W$ ;8=,63.

UKFKLMNSD CD @LUD_SDD skbcd cd @lpdstd cm Wmnck k pkfkr, kpurkcd pmbk pmssdk hìsòk nk suk Cmobkrkæïd cm KjustmKnukb, pdcmrë smr pkfd ml ktà 1 qudtks, lmnsk`s m suomss`vks. D vkbdr cm okck qudtk nïd

;=

ODKC @WUH 75;8


22/66

pdcmrë smr `nhmr`dr k W$ =5,55 m d `lpdstd cm vkbdr `nhmr`dr k W$ ;55,55 cmvm smr pkfd cm ulkúnòk vmz.

• Xmno`lmntd cks [udtks

Dpkfklmntdck;ªqudtkduqudtkúnòkcmvmsmrmhmtukcdktà70-3-75;8,smlqukbqumrkoràs-o`ld.Ks cmlk`s qudtks smrïd kormso`cks cm jurds mqu`vkbmntms å tkxk rmhmrmno`kb _mbò, pkrk tìtubdshmcmrk`s, koulubkck lmnskblmntm, okboubkcds k pkrt`r cd pr`lm`rd c`k cd lês sugsmqumntm kdprmv`std pkrk k mntrmfk tmlpmst`vk ck cmobkrkæïd ktà d lês kntmr`dr kd cd pkfklmntd m cm ;%nd lês cm pkfklmntd, m vmnomrïd nd úbt`ld c`k út`b cds lmsms sugsmqumntms._mncd kss`l, sm ks qudtks hdrml pkfks ktà ds rmspmot`vds vmno`lmntds, ds odntr`gu`ntmscmvmrïd dgsmrvkr d smfu`ntm:

[]DSK XMNO@LMNSD XKBDW K UKFKW

;ª du únòk 70-3-75;8 d skbcd kpurkcd nk cmobkrkæïd (qudtk únòk) du vkbdr ck qudtk7ª ?;-=-75;8 d vkbdr ck qudtk lk`s ;%

?ª ?5-8-75;8 d vkbdr ck qudtk lk`s jurds å tkxk _mbò cm lk`d/75;8 lk`s ;%

3ª 70-6-75;8 d vkbdr ckqudtk lk`s jurdså tkxk _mb ò koulubkckcmlk`d mjunad/75;8 lk`s;%

=ª ?;-1-75;8 d vkbdr ck qudtk lk`s jurds å tkxk _mbò koulubkck cm lk`d, junad m jubad/75;8

lk`s ;%

8ª ?5-0-75;8 dvkbdrckqudtklk`sjurdsåtkxk_mbòkoulubkckcmlk`d,junad,jubadmkfds-

td/75;8 lk`s ;%

6ª ?;-;5-75;8 dvkbdrckqudtklk`sjurdsåtkxk_mbòkoulubkckcmlk`d,junad,jubad,kfdstd

m smtmlgrd/75;8 lk`s ;%

1ª ?5-;;-75;8 d vkbdr ck qudtk lk`s jurds å tkxk _mbò koulubkck cm lk`d, junad, jubad, kfds-td, smtmlgrd m dutugrd/75;8 lk`s ;%

• Oÿc`fd cd Ckrh Ukrk prmmnoa`lmntd cd Ckrh, ml 7 v`ks, cmvmrë smr ut`b`zkcd d oÿc`fd 57;;.

• Hdrlk cm UkfklmntdD `lpdstd kpurkcd m ds koràso`lds bmfk`s pdcml smr pkfds:k) ml qukbqumr kfêno`k gknoër̀ k `ntmfrkntm ck rmcm krrmokckcdrk cm rmom`tks hmcmrk`s, lmc`kn-tm Ckrh, nd oksd cm pkfklmntd mhmtukcd nd Grks`b9

g)pdrtrknshmrêno`kmbmtrónòkcmhuncdspdrlm`dcms`stmlksmbmtrónòdscks`nst`tu`æýmsh`nkn-om`rks kutdr`zkcks pmbk Wmom`tk Hmcmrkb k dpmrkr odl mssk ldckb`ckcm cm krrmokckæïd9o) càg`td kutdlëtòd ml odntk-odrrmntm gknoër`k, pkrk cmobkrkæïd dr`f`nkb du rmt`hòkcdrk, lm-c`kntm k ̀ ncòkæïd cmssk dpæïd nd prdfrklk fmrkcdr @WUH 75;8 du nds smrv`æds ‒Cmobkrkæïd@WUH 75;8 dn-b`nm“ du nd ‒Hkzmr Cmobkrkæïd“: k pkrt`r ck ;ª qudtk du qudtk únòk: nd oksd cm cmobkrkæïd kprmsmntkck ktà ?;-?-75;89 du k pkrt`r ck 7ª qudtk: sm k cmobkrkæïd hdr kprmsmntkck mntrm ;-3 m 70-3-75;8.

Oknombklmntd cd Càg`td ml Odntk-Odrrmntm

K dpæïd cd càg`td ml odntk-odrrmntm smrë kutdlktòklmntm oknombkck: qukncd ck mntrmfk cm cmobkrkæïd rmt`h̀ okcdrk hdrk cd prkzd ndrlkb prmv`std pkrk k mntrmfk ckCmobkrkæïd cm Kjustm9 nk a`pÿtmsm cm mnv`d cm `nhdrlkæýms gknoër`ks odl ckcds `nmxktds9

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@WUH 75;8 ODKC


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qukncd d núlmrd cm `nsor`æïd nd Okckstrd cm Umssdks Hìsòks (OUH) `nhdrlkcd nk Cmobk-rkæïd hdr c`hmrmntm ckqumbm v`noubkcd å odntk-odrrmntm gknoër`k9 du qukncd ds ckcds gknoër`ds ̀ nhdrlkcds nk cmobkrkæïd rmhmr`rml-sm å odntk-odrrmntm cd t`pdnïd sdb`cër`k.

Dcàg`tdkutdlëtòdpdcmsmr`nobuìcd,oknombkcdduldc`hòkcd,kpÿskkprmsmntkæïdckCmobk-rkæïd, lmc`kntm d komssd kd sìt`d ck WHG nk ̀ ntmrnmt, dpæïd ‒Mxtrktd ck C@WUH“, nd mncmrmædattp://rhg.fdv.gr, ktà ks 7?a=0l`n=0s, adrër`d cm Grksìb`k, cd c`k ;3 cm okck lês, prdcuz`ncdmhm`tds nd prÿpr`d lês. Kpÿs mstm prkzd, k `nobusïd, oknombklmntd du ldc`hòkæïd prdcuz`rëmhm`tds nd lês smfu`ntm.D càg`td rmkb`zkcd mstkrë sujm`td k mstdrnd, k pmc`cd ck pmssdk hìsòk t`tubkr ck odntk-odrrmntm,oksd h`qum odlprdvkck k mx`stêno`k cm cdbd, hrkucm du s`lubkæïd.

• Wmomg`lmntds cm Kutkrqu`ks du Wmpkrt`æýms cd FdvmrndD odntr`gu`ntm qum prmstm smrv`æd odld ksskbkr`kcd k kutkrqu`ks du rmpkrt`æýms cd Fdvmrndgrks`bm`rd, s`tukcks nd mxtmr`dr, kbàl cd prmv`std nks bmtrks ‒k“ k ‒o“ cd `tml Hdrlk cm Ukfk-lmntd,tklgàlpdcmdptkrpmbdpkfklmntdcd`lpdstdmcmsmusrmspmot`vdskoràso`ldsbmfk`slmc`kntmrmlmsskcmdrcmlcmpkfklmntdodltdcdsdsckcdsmx`f`cdsndCkrh,ndrmspmot`vdvkbdrmlWmk`sdumlldmckmstrknfm`rk,khkvdrck_mormtkr`kckWmom`tkHmcmrkbcdGrks`b,pdr lm`d cd Gknod cd Grks`b _.K., Fmrêno`k Wmf`dnkb cm Kpd`d kd Odlàro`d Mxtmr`dr ‟ Grksìb`k-CH(Fmomx ‟ Grksìb`k-CH), prmh`xd ;851-Q.

• @lpdstd @nhmr`dr k W$ ;5,55_m d skbcd cd `lpdstd k pkfkr rmsubtkr ml vkbdr `nhmr`dr k W$ ;5,55, d odntr`gu`ntm hòk c`spmn-

skcd cm rmodbaê-bd. Mntrmtkntd, d vkbdr `nhmr`dr k W$ ;5,55 cmvm smr kcò`dnkcd kd `lpdstdodrrmspdncmntm kds mxmroìo`ds sugsmqumntms, ktà qum d tdtkb smjk ̀ fukb du supmr`dr k W$ ;5,55,qukncd, mntïd, cmvm smr pkfd du rmodba`cd nd prkzd mstkgmbmo`cd nk bmf`sbkæïd pkrk mstm úbt`ldmxmroìo`d.

• Kntmo`pkæïd cd Ukfklmntd cd @lpdstdÀhkoubtkcdkdodntr`gu`ntmkntmo`pkr,tdtkbdupkro`kblmntm,dpkfklmntdcksqudtkscd`lpdstdkpurkcd nk rmspmot`vk cmobkrkæïd, nïd smncd nmomssër`d, nmssm oksd, kprmsmntkr cmobkrkæïdrmt`hòkcdrk odl k ndvk dpæïd cm pkfklmntd.

• Kulmntd cd Núlmrd cm [udtksD odntr`gu`ntm pdcm klpb`kr d núlmrd cm qudtks cd `lpdstd `nò`kblmntm prmv`std nk Cmobk-rkæïd, ktà k cktk cm vmno`lmntd ck úbt`lk qudtk cmsmjkck, dgsmrvkcd d núlmrd lëx`ld cmqudtks m d vkbdr lìn`ld cm okck ulk, lmc`kntm k kprmsmntkæïd cm cmobkrkæïd rmt`h̀ okcdrk du dkomssd kd sìt`d ck WHG nk `ntmrnmt, dpæïd ‒Mxtrktd ck C@WUH“.

• Ukfklmntd ml KtrksdDvkbdrcd`lpdstdkpkfkrkpÿsdvmno`lmntdckqudtkúnòkducmokckqudtkcmvmsmrkorms-o`cd cm lubtk m jurds cm ldrk okboubkcds ck smfu`ntm hdrlk:k) lubtk cm ldrk (oklpd 51 cd Ckrh): sdgrm d vkbdr cd oklpd 56 cd Ckrh, kpbòkr 5,??% pdr c`k

cm ktrksd, k pkrt`r cd pr`lm`rd c`k út`b sugsmqumntm kd cd vmno`lmntd cd prkzd prmv`std pkrkpkfklmntd, dgsmrvkncd d b`l`tm lëx`ld cm 75%9g)jurdscmldrk(oklpd50cdCkrh):sdgrmdvkbdrcdoklpd56cdCkrh,kpbòkrdsjurdsmqu`vk-bmntmså tkxk_mbòkoulubkck lmnskblmntm,okboubkcdsk pkrt r̀ cmlk`d cm75;8ktà d lês kntm-

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ODKC @WUH 75;8


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r`dr kd cd pkfklmntd m cm ;% nd lês cd pkfklmntd. Nd oksd cm mhmtukr nd lês cm lk`d cm75;8 d pkfklmntd odl ktrksd ck ;ª qudtk du ck qudtk únòk, kpb`qum ds jurds cm ;% sdgrm dvkbdr cd oklpd 56 cd Ckrh9o)vkbdrtdtkb(oklpd;5cdCkrh):`nhdrlmksdlkcdsvkbdrmscdsoklpds56,51m50cdCkrh.

@LUD_SD K WM_S@S]@WK rmst`tu`æïd cd @lpdstd cm Wmnck smrë rmkb`zkck mxobus`vklmntm lmc`kntm oràc`td ml odn-tk-odrrmntm gknoër`k du cm pdupknæk cm t`tubkr`ckcm (`nc`v`cukb du odnjuntk) ck prÿpr`k pmssdkhìsòk. Nmstm oksd, d odntr`gu`ntm cmvmrë `ncòkr, nk Cmobkrkæïd, d oÿc`fd ck `nst`tu`æïd h`nkn-om`rk,dnúlmrdckkfêno`kgknoër`kmdcksukodntk-odrrmntmdupdupknæk,`ncòkncd`nobus`vmd cìf`td vmr`hòkcdr ck odntk.

WMS@H@OKÆÏDOksd k pmssdk hìsòk odnstktm qum odlmtmu mrrds, dl`ssýms du `nmxkt`cýms ml Cmobkrkæïd cmKjustm Knukb jë mntrmfum, pdcmrë kprmsmntkr cmobkrkæïd rmt`hòkcdrk: pmbk @ntmrnmt, lmc`kntm k ut`b`zkæïd cd:k) prdfrklk cm trknsl`ssïd Wmom`tknmt9 dug) smrv`æd ‒Wmt`hòkæïd dn-b`nm“, c`spdnìvmb nd sìt`d ck Wmom`tk Hmcmrkb nk @ntmrnmt, nd mncmrmædattp://rhg.fdv.gr9 ml lìc`k rmldvìvmb, nks un`ckcms ck Wmom`tk Hmcmrkb, curkntm d smu adrër`d cm mxpmc`mntm,sm kpÿs d prkzd ndrlkb cm mntrmfk.KCmobkrkæïdcmKjustmKnukbrmt`hòkcdrktmlklmslknkturmzkckcmobkrkæïddr`f`nkr`klmntmkprmsmntkck, sugst`tu`ncd-k `ntmfrkblmntm m, pdrtkntd, cmvm odntmr tdcks ks `nhdrlkæýms

kntmr`drlmntm cmobkrkcks odl ks kbtmrkæýms m mxobusýms nmomssër`ks, gml odld ks `nhdrlk-æýms kcò`dnk`s, sm hdr d oksd.

Ukrk k mbkgdrkæïd m k trknsl`ssïd cm Cmobkrkæïd cm Kjustm Knukb rmt`hòkcdrkcmvm smr `nhdrlkcd d núlmrd odnstkntm nd rmo`gd cm mntrmfk rmhmrmntm å úbt`lkcmobkrkæïd kprmsmntkck, rmbkt`vk kd lmsld knd-okbmncër`d.

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@WUH 75;8 ODKC


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H@OAK_ CK CMOBKWKÆÏD

UWMMNOA@LMNSD CK_ H@OAK_

• H`oak NdvkKd ob̀ okr d ìodnm odrrmspdncmntm å H`oak Ndvk, d prdfrklk pdss`g`b t̀krë k `lpdrtkæïd cm ckcdsck Cmobkrkæïd cm Kjustm Knukb cd mxmroìo`d cm 75;= m cd krqu`vd ck cmobkrkæïd prà-prmmnoa`ckcd @WUH 75;8.

;0

ODKC @WUH 75;8


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Dptkncd pmbk `lpdrtkæïd ck Cmobkrkæïd, d prdfrklk kprmsmntk ks smfu`ntms kbtmrnkt`vks:

Nd oksd cm ̀ lpdrtkæïd ck Cmobkrkæïd cd @WUH 75;=, d prdfrklk sdb`o`tkrë k msodbak ck cmobk-rkæïd:

75

@WUH 75;8 ODKC


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Nd oksd cm `lpdrtkæïd ck Cmobkrkæïd prà-prmmnoa`ck cd @WUH 75;8, d prdfrklk sdb`o`tkrë kmsodbak ck cmobkrkæïd:

Nïd akvmncd k `lpdrtkæïd, d prdfrklk sdb`o`tkrë k msodbak cd t`pd cm Cmobkrkæïd (cm KjustmKnukb,H`nkbcmMspÿb`dducm_kìckCmh`n`t`vkcdUkìs),gmlodlddndlmmdOUHcdodntr`gu`ntm.

7;

ODKC @WUH 75;8


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Cmobkrkæïd H`nkb cm Mspÿb`dOdns`cmrk-sm Cmobkrkæïd H`nkb cm Mspÿb`d k qum odrrmspdncm kd knd-okbmncër`d ck cmo`sïd

jucò`kb ck pkrt`bak, sdgrmpkrt`bak du kcjucòkæïd cds gmns du msor`turk púgbòk cm `nvmntër`d mpkrt`bak.

Akvmncd gmns k `nvmntkr`kr, à dgr`fktÿr`k k kprmsmntkæïd cmssk cmobkrkæïd, nk qukb cmvml smr `nobuìcds tdcds ds rmnc`lmntds rmomg`cds qum smjkl prÿpr`ds ck pmssdk hkbmo`ck, k`nck qumtrknshmr`cds cm `lmc`ktd kd oónjufm lmm`rd, kds amrcm`rds du kds bmfktër`ds.K cmobkrkæïd h`nkb cmvmkgrknfmrd pmrìdcd odlprmmnc`cdmntrm ;ºcm jknm`rd m k cktkckcmo`sïd

jucò`kb ck pkrt`bak, sdgrmpkrt`bak du kcjucòkæïd cds gmns `nvmntkr`kcds,du ck msor`turk púgbòkcm `nvmntër`d m pkrt`bak, kpbòkncd-sm-bam ks ndrlks mstkgmbmo`cks pkrk d knd-okbmncër`d mlqum dodrrmr k cmo`sïd.K Cmobkrkæïd H`nkb cm Mspÿb`d à kprmsmntkck ml ndlm cd cm oujus, odl mncmrmæd m núlmrd cm`nsor æ̀ïdndOkckstrdcmUmssdks Hìs̀ oks (OUH)odrrmspdncmntms kdcmoujus,kntmscdhkbmo`lmntd.

Cmobkrkæïd cm _kìck Cmh`n`t`vk cd UkìsK pmssdk hìsòk rms`cmntm nd Grks`b qum sm kusmntkr cd Ukìs ml okrëtmr pmrlknmntm du qum smkusmntdu ml okrëtmr tmlpdrër`d m pkssdu å odnc`æïd cm nïd rms`cmntm nd Ukìs, mstë dgr`fkck kkprmsmntkr k Cmobkrkæïd cm _kìck Cmh`n`t`vk cd Ukìs, rmbkt`vk kd pmrìdcd ml qum tmnak pmrlk-nmo`cd nk odnc`æïd cm rms`cmntm nd Grks`b nd knd-okbmncër`d ck skìck du ck okrkotmr`zkæïd ckodnc`æïd cm nïd rms`cmntm.Nk lmslk cktk ck kprmsmntkæïd ck Cmobkrkæïd cm _kìck Cmh`n`t`vk cd Ukìs, cmvmrïd smr kprm-smntkcks kscmobkrkæýms cmkjustmknukb odrrmspdncmntms k knds-okbmncër`dkntmr`drms,smdgr̀ -

fktÿr`ks m k`nck nïd kprmsmntkcks.Kpÿs `nhdrlkr ds ckcds sdbò`tkcds, d prdfrklk pmrfuntkrë sm cmsmjk `lpdrtkr ds ckcds cdrksounad.

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Ml oksd kh`rlkt`vd, ds ckcds ck Cmobkrkæïd smrïd odlpbmlmntkcds m/du kbtmrkcds cm kodrcdodl ks `nhdrlkæýms mx`stmntms nd rksounad. Mstk huno`dnkb`ckcm trkz ckcds `nhdrlkcds pmbdodntr`gu`ntm nd ‒rksounad“ kd bdnfd cd knd-okbmncër`d m suk dpæïd `lpmcm qum d odntr`gu`ntm`lpdrtm k cmobkrkæïd Urà-prmmnoa`ck.

• Hòak @cmnt`hòkæïd cd Odntr`gu`ntmNmstk Hòak smrïd `nhdrlkcds ds ckcds sdbò`tkcds.

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ODKC @WUH 75;8


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• Hòak Cmpmncmntms

Udcml smr odns`cmrkcks cmpmncmntms ks pmssdks qum, cm kodrcd odl k Skgmbk cm Wmbkæïd cmCmpmncêno`k,lknt`vmrklrmbkæïdcmcmpmncêno`kodldcmobkrkntm,lmsldqumpdrlmndscmcdzm lmsms nd knd-okbmncër`d cm 75;=, odld nds oksds cm nkso`lmntd m hkbmo`lmntd. D vkbdr ck cmcuæïd knukb à cm W$ 7.76=,51 pdr cmpmncmntm.Nk cmobkrkæïd ml smpkrkcd, ds cmpmncmntms odluns sdlmntm pdcml odnstkr nk cmobkrkæïdcm ul cds oónjufms.

Dodntr`gu`ntmpdcm`nobu`rdodlpknam`rd,`nobus`vmdadldkhmt`vd,odldcmpmn-

cmntm pkrkmhm`tdcmcmcuæïd cd@lpdstd sdgrm k Wmnck ckUmssdkHìsòk,cmscmqumtmnakv`ckmlodlulpdrlk`scm=knds,dupdrpmrìdcdlmndrsmckun`ïdrmsubtdu h`bad.(Ukrmomr UHFN/OKS nº ;.=5?/75;5, cm ;0-6-75;5)

H`bad cm Uk`s C`vdro`kcds du _mpkrkcds Jucò`kblmntm du pdr Msor`turk Uúgbòk_dlmntm pdcm odnstkr odld cmpmncmntm nk cmobkrkæïd ckqumbm qum cmtàl k suk fukrck juc`-o`kb. _m d h`bad cmobkrkr ml smpkrkcd, nïd pdcm odnstkr odld cmpmncmntm nk cmobkrkæïd cdrmspdnsëvmb.

Nd oksd cm dodrrmr k smpkrkæïd jucò`kb du c`vÿro`d c`rmtd ml 75;= m pkfklmntd cm pmnsïdkb`lmntìo`k jucò`kb, sdlmntm ml rmbkæïd kd knd-okbmncër̀ d cm 75;=, mxmroìo`d cm 75;8, d odntr -̀gu`ntmqumnïdcmtàlkfukrckjucò`kbpdcmodns`cmrkrsmush`badsodldcmpmncmntmsmcmcuz`r k pmnsïd kb`lmntìo`k jucò`kb pkfk.

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@WUH 75;8 ODKC


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• Hòak Kb`lmntkncds

Nmssk hòak cmvml smr ̀ nhdrlkcds ds kb`lmntkncds ml rkzïd cm cmo`sïd jucò`kb du cm kodrcdadldbdfkcd jucò`kblmntm du pdr msor`turk púgbòk, k qum sm rmhmrm d krt`fd ;.;73-K cd Oÿc`fd

cm Urdomssd O`v`b:k) qum smjkl gmnmhò`ër`ds cm pmnsïd kb`lmntìo`k9 m/dug) odl quml d cmobkrkntm mhmtudu cmspmsks cm `nstruæïd m/du cmspmsks làcòks.

• Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UJ

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ODKC @WUH 75;8


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Ks ̀ nhdrlkæýms cmstk Hòak sïd dgt`cks cd Odlprdvkntm cm Wmnc`lmntds hdrnmo`cd pmbk hdntmpkfkcdrk.Sklgàl cmvm smr `nhdrlkck nmstk hòak k `lpdrtçno`k rmomg`ck cm mnt`ckcm cm prmv`cêno`kpr`vkck k tìtubd cm pmoúb`d (smfurd), kss`l mntmnc`ck k prmstkæïd únòk pkfk ml rkzïd cm ldrtm

du `nvkb`cmz pmrlknmntm cd pkrtò`pkntm, odrrmspdncmntms k rmvmrsïd cks odntr`gu`æýms mhmtuk-cks kd pbknd, kormso`ck du nïd cm rmnc`lmntds h`nknom`rds.@nhdrlm, tklgàl, nd oklpd rmnc`lmntds rmomg`cds cm pmssdk jurìcòk, ds rmnc`lmntds tr`gutëvm`srmomg c̀dscm pmssdks hìsòks odlks quk̀s tmnak trkgkbakcd odl vìnoubd mlprmfktìo`d. Nmstm oksd,d núlmrd cm `nsor`æïd nd OUH cd pkfkcdr à `nhdrlkcd nd oklpd OUH/ONUJ ck hdntm pkfkcdrk.@nhdrlm, nd oklpd ;?º _kbër`d, d rmnc`lmntd bìqu`cd rmomg`cd k tìtubd cm ;?º skbër`d, odnhdrlmodlprdvkntm cm rmnc`lmntds hdrnmo`cd pmbk hdntm pkfkcdrk.Nïd `nobuk ds rmnc`lmntds cm kt`v`ckcm rurkb (Cmldnstrkt`vd ck Kt`v`ckcm Wurkb), cm kb`mnkæïd cmgmns du c r̀m`tds (Cmldnstrkt`vd cm Fknads cm Okp t̀kb) m fknads bìqu`cds nks dpmrkæýms ml gdbsks

(Cmldnstrkt`vd cm Kpurkæïd cm Fknads ‟ Wmnck Xkr`ëvmb ‟ Dpmrkæýms Odluns m Cky-Srkcm).Oksd k hdntm pkfkcdrk mstmjk cmsdgr`fkck cm hdrnmomr d odlprdvkntm cm rmnc`-lmntds, pmbk `nmx`stêno`k cm `lpdstd rmt`cd nk hdntm, du ks `nhdrlkæýms prms-tkcks mstmjkl `nodrrmtks, cmvml smr ut`b`zkcds dutrds cdoulmntds.

Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UJ pmbds CmpmncmntmsMssks ̀ nhdrlkæýms sïd prmstkcks nk Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm UJ, nk kgkCmpmncmntms. Ks `nhdrlkæýms sïd dgt`cks cd Odlprdvkntm cm Wmnc`lmntds hdrnmo`cd pmbkhdntm pkfkcdrk.

D prdfrklk kprmsmntk k rmbkæïd cds cmpmncmntms prmv`klmntm `nhdrlkcds nkhòak Cmpmncmntms. _mbmo`dnm d cmpmncmntm oujds ckcds prmtmncm prmmnoamr,

pdràl, oksd d cmpmncmntm k`nck nïd mstmjk c`sor`l`nkcd nk rmbkæïd kprmsmn-tkck, d odntr`gu`ntm cmvm, pr`lm`rklmntm, rmbko`dnë-bd nk hòak Cmpmncmntms

prmmnoamncd ds smus ckcds.

• Hòak Wmnc`lmntds Sr`gutëvm`s Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr

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@WUH 75;8 ODKC


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Nmstk Hòak, cmvml smr cmobkrkcds ds rmnc`lmntds tr`gutëvm`s rmomg`cds, ml 75;=, cm pmssdkshìs̀ oks m cd mxtmr̀ dr, sujm t̀dskd rmodba`lmntdlmnskb (Okrnê-Bmïd), pmbd t`tubkrck cmobkrkæïd, k`nckqum k sdlk cds vkbdrms lmnsk`s smjk `nhmr`dr kd b`l`tm lmnskb cm `smnæïd cm ktà W$ ;.616,66, cm

jknm`rd k lkræd, m W$ ;.05?,01, cm kgr`b k cmzmlgrd/75;=.

Ks ̀ nhdrlkæýms k smfu`r cmvml smr dgsmrvkcks pmbd cmobkrkntm qum nïd ̀ lpdrtkr ds ckcds cdprdfrklk Okrnê-Bmïd 75;= du, sm d h`zmr, nmomss`tkr odlpbmlmntkr ds ckcds cmssk Hòak.@nhdrlm ds rmnc`lmntds tr`gutëvm`s rmomg`cds cm pmssdks hìsòks nd knd cm 75;=, tk`s odld dsrmbkt`vds k: prdh`ssïd, doupkæïd m prmstkæïd cm smrv`æds (`nobus`vm cm rmprmsmntkntm odlmro`kb kutó-ndld)9 adndrër`ds cm kutóndlds, odld làcòd, cmnt`stk, mnfmnam`rd, kcvdfkcd, vmtmr`nër`d, prd-hmssdr, modndl`stk, odntkcdr, jdrnkb`stk, p`ntdr, msoubtdr, msor`tdr, bm`bdm`rd9

D kutóndld qum prmstdu smrv`æds mxobus`vklmntm å pmssdk jurìcòk m msor t̀urdub`vrd Ok`xk cmvm prmmnoamr k odbunk B`vrd Ok`xk nk kgk ‒Dutrks @nhdrlkæýms“ S`tubkr m/du ‒Dutrks @nhdrlkæýms“ Cmpmncmntms ck hòak Wmnc`lmntds Sr`gutë-vm`s Wmomg`cds cm Umssdk Hìsòk m cd Mxtmr`dr, odnhdrlm d oksd, m cm`xkr mlgrknod ks cmlk`s odbunks.

;5%, nd lìn`ld, cd rmnc`lmntd cd trkgkbad `nc`v`cukb nd trknspdrtm cm okrfk m cm smrv`ædsodl trktdr, lëqu`nk cm tmrrkpbmnkfml, odbam`tkcm`rk m kssmlmbakcds, qukncd d vmìoubd du klëqu`nk ut b̀`zkckhdrcm prdpr`mckcm cdodntr`gu`ntm,du bdokcd, m odncuz`cdmxobus`vklmntm pdr mbm9 85% (smssmntk pdr omntd), nd lìn`ld, cd rmnc`lmntd cd trkgkbad ̀ nc`v`cukb nd trknspdrtm cmpksskfm`rds9 `lpdrtçno`ks rmomg`cks ml c`nam`rd k tìtubd cm pmnsýms du kb`lmntds (`nobus`vm prdv`s`dnk`s),lmsld qum d pkfklmntd tmnak s`cd hm`td pdr `ntmrlàc`d cm pmssdk jurìcòk9 c`rm`tds kutdrk`s cm dgrks krtìstòks, c`cëtòks, o`mntìhòks, urgknìstòks, prdjmtds tàonòds cmodnstruæïd, ̀ nstkbkæïd du mqu`pklmntd9 mxpbdrkæïd `nc`v`cukb cm odntrktds cm mlprm`tkck cm trkgkbad, odld trkgkbad krqu`tmtónòd,tdpdfrëhòd, cm tmrrkpbmnkfml m cm odnstruæïd9 mldbulmntds m oustks cds smrvmntuër`ds ck Just`æk, mxomtd qukncd pkfds mxobus`vklmntmpmbds odhrms púgbòds9 jurds rmomg`cds cm mlpràst`lds odnomc`cds k pmssdk hìsòk9 buord dgt`cd nd odlàro`d du nk `ncústr`k pmbd odntr`gu`ntm qum nïd mxmræk akg`tukblmntm kprdh`ssïd cm odlmro`kntm du `ncustr`kb9 vkbdr cmodrrmntm cm rmkjustklmntd m jurds rmomg`cds nk kb`mnkæïd k prkzd du k prmstkæïd cmgmns du c`rm`tds9 kbufumb, kss`l odns`cmrkcds k doupkæïd, sugbdokæïd, usd du mxpbdrkæïd cm gmns lÿvm`s,`lÿvm`s m rdykbt`ms.

Cdvkbdrcdkbufumbrmomg`cd,pdcmlsmrmxobuìcdsdssmfu`ntmsmnokrfds,cmscmqum d ónus tmnak s`cd mxobus`vklmntm cd bdokcdr:

‟ `lpdstds, tkxks m mldbulmntds `no`cmntms sdgrm d gml qum prdcuz`r d rmnc`-lmntd9

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ODKC @WUH 75;8


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‟ kbufumb pkfd pmbk bdokæïd cm `lÿvmb sugbdokcd9 ‟ cmspmsks pkfks pkrk odgrknæk du rmomg`lmntd cd rmnc`lmntd9 ‟ cmspmsks cm odncdlìn`d.

Nk odbunk Mxtmr`dr (kgk ‒Dutrks @nhdrlkæýms“), cmvml smr `nhdrlkcds ds rmnc`lmntds rmom-g`cds cm hdntms s`tukcks nd mxtmr`dr, `nobus`vm rmprmsmntkæýms c`pbdlëtòks m drfkn`slds ̀ ntmr-nko`dnk`s,dgsmrvkcdsdskodrcds,trktkcdsmodnvmnæýms`ntmrnko`dnk`sh`rlkcdsmntrmdGrks`bm d pkìs du drfkn`sld cm dr`fml cds rmnc`lmntds, du k mx`stêno`k cm rmo`prdo`ckcm cm trktk-lmntd.@nhdrlm, nmstk odbunk, ds buords m c`v`cmncds c`str`guìcds ml 75;= pdr pmssdk jurìcòk cdlò`-b`kck nd mxtmr`dr.

Cmcuæýms ‟ B`vrd Ok`xk

Ks `nhdrlkæýms k smfu`r cmvml smr dgsmrvkcks pmbd cmobkrkntm qum nïd `lpdrtkr ds ckcdscd prdfrklk Okrnê-Bmïd 75;= du, sm d h`zmr, nmomss`tkr odlpbmlmntkr ds ckcds cmsskhòak.KodbunkB`vrdOk`xk(kgk‒Dutrks@nhdrlkæýms“)cmvmsmrprmmnoa`ckpmbkspmssdkshìsòksqumrmomgmrkl rmnc`lmntds cd trkgkbad nïdksskbkr`kcd, `nobus`vmds t`tubkrmscdssmrv`æds ndtkr`k`s(mxomtdqukncdrmlunmrkcdsmxobus`vklmntmpmbdsodhrmspúgbòds)mcmrmf`strdmdsbm`bdm`rds.K cmcuæïd cd b`vrd Ok`xk nïd pdcm smr ut`b`zkck pmbds trknspdrtkcdrms cm pksskfm`rds m cmokrfks, m pmbd odntr`gu`ntm qum rmomgk rmnc`lmntds cm kbufuà`s.

‟ Cmspmsks Cmcutìvm`sOksd d prdfrklk Okrnê-bmïd nïd tmnak s`cd ut`b`zkcd, `nhdrlm ds vkbdrms cds pkfklmntdsmsor`turkcdsmlb`vrdOk`xk(kgkDutrks@nhdrlkæýms),lêsklês,cmodrrmntmscdmxmroìo`dck kt`v`ckcm cm prmstkæïd cm smrv`æds, m odlprdvkcds odl cdoulmntkæïd aëg`b m `cónmk,rmbkt`vds k: rmlunmrkæïd cm tmrom r̀ds odl vìnoubd mlprmfktìo`d m ds rmspmot`vds mnokrfds trkgkba`stks mprmv`cmno`ër`ds9 mldbulmntds9cmspmskscmoustm`dnmomssër`ksåpmrompæïdckrmom`tkmålknutmnæïdckhdntmprdcutdrk.Urmmnoak, ml okck lês, d vkbdr cks cmspmsks msor`turkcks ml b`vrd Ok`xk, b`l`tkcd kd vkbdr ckrmom`tk lmnskb rmomg`ck cm pmssdk hìsòk m/du jurìcòk.

‟ Mxomssd cm Cmspmsks Cmcutìvm`sNd oksd cm ks cmspmsks msor`turkcks nd b`vrd Ok`xk mxomcmrml ks rmom`tks rmomg`cks cmpmssdks hìsòks m cd mxtmr`dr m cm pmssdks jurìcòks ml cmtmrl`nkcd lês, d mxomssd pdcm smr sdlkcdåscmspmskscdslmsmssugsmqumntms,ktàdlêscmcmzmlgrdcm75;=.Dmxomssdcmcmspmsks mx`stmntm ml cmzmlgrd nïd pdcm smr `nhdrlkcd nmssm lês, nml ut`b`zkcd mlknds-okbmncër`d pdstmr`drms.Ds pkfklmntds ml ldmck mstrknfm`rk cmvml smr odnvmrt`cds ml cÿbkrms cds Mstkcds ]n`cds

ck Klàròk, pmbd vkbdr h`xkcd pmbk kutdr`ckcm ldnmtër`k cd pkìs cm dr`fml cds pkfklmntds nkcktk cm smu pkfklmntd m, ml smfu`ck, ml rmk`s, lmc`kntm k ut`b`zkæïd cd vkbdr cd cÿbkr h`xkcd,pkrkvmnck,pmbdGknodOmntrkbcdGrks`bpkrkdúbt`ldc`kút`bckpr`lm`rkqu`nzmnkcdlêskntm-r`dr kd cd pkfklmntd.

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• Hòak Wmnc`lmntds @smntds m Nïd Sr`gutëvm`s

Ds rmnc`lmntds ̀ smntds du nïd tr`gutëvm`s smrïd ̀ nhdrlkcds nk rmspmot`vk b`nak cmstk Hòak.

Ds cmlk`s rmnc`lmntds `smntds du nïd tr`gutëvm`s nïd mspmo`hòkcds smrïd `nhdrlkcds nk b`nakDutrds.Nkb`nakDutrds,`nhdrlmdsrmnc`lmntdsrmomg`cdspmbdS`tubkrmpmbdsCmpmncmntmsrmbkt`vdsk: s`n`strd, hurtd durdugd, rmbkt`vd kd dgjmtd smfurkcd, lmnds d oustd cm kqu`s`æïd `nhdrlkcd nkHòak Gmns m C`rm`tds9 pmnsïd, pmoúb`d, ldntmp`d m kuxìb`d rmomg`cds pdr pdrtkcdr cm cmhò`êno`k lmntkb, qukncdcmodrrmntms cm prmstkæýms cd rmf`lm cm prmv`cêno`k sdo`kb du cm mnt`ckcms cm prmv`cêno`kodlpbmlmntkr9 prdvmntds m pmnsýms cmodrrmntms cm rmhdrlk du hkbmo`lmntd cm mx-odlgktmntm ck HdrækMxpmcò`dnër`k Grks`bm`rk (HMG), pkfds cm kodrcd odl ds Cmormtds-bm`s 1.603 m 1.60=/38, Bm`7.=60/==, krt`fd ?5 ck Bm` 3.737/8?, m krt`fd ;6 ck Bm` 1.5=0/059 U@_/Uksmp (cmpÿs`tds, jurds, odrrmæïd ldnmtër`k m qudtks-pkrtms ormc`tkcks)9

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ODKC @WUH 75;8


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`ncmn`zkæïd pdr cmskprdpr`kæïd cm tmrrk nuk pkrk rmhdrlk kfrër`k lmnds d oustd cm kqu`-s`æïd `nhdrlkcd nk hòak Gmns m C`rm`tds9

smfurd-cmsmlprmfd, kuxìb`d-nktkb`ckcm, kuxìb`d-cdmnæk, kuxìb`d-hunmrkb m kuxìb`d-ko`cmntm,

pkfds pmbk prmv`cêno`k dhò`kb du odlpbmlmntkr9 d ldntkntm cks odntr`gu`æýms mhmtukcks mxobus`vklmntm pmbd odntr`gu`ntm mntrm ;-;-10 m?;-;7-0= rmomg`cd ml odlpbmlmntkæïd cm kpdsmntkcdr`k du rmsfktm ml rkzïd cm cmsb`fk-lmntd cd pbknd cm gmnmhìo`ds cm mnt`ckcm cm prmv`cêno`k odlpbmlmntkr `nobus`vm UbkndFmrkcdrcmGmnmhìo`dB`vrm(UFGB),mcmHuncdcmKpdsmntkcdr`kUrdfrklkck@nc`v`cukb(Hkp`)9

`ncmn`zkæïd k tìtubd rmpkrktÿr`d pkfk kds gmnmhò`ër`ds c`rmtds cm cmskpkrmo`cds pdbìtòds mkdskn`st`kcdspdbìtòdsdusuomssdrmsmcmpmncmntms,cmqumtrktkd`no`sd@@cdkrt`fd;ºckBm`;5.==0/75579

qudtks pkrk usd cm smrv`æds pdstk`s, tmbmhónòds, pksskfmns kàrmks, ktr`guìcks kds pkrbk-lmntkrms nd mxmroìo`d cd lkncktd. _m rmomg`cks du trknshdrlkcks ml c`nam`rd, sïd odns`cm-rkcks rmnc`lmntds tr`gutëvm`s9

koràso`ld pktr`ldn`kb cmodrrmntm ck vkr`kæïd oklg`kb cds cmpÿs`tds nïd rmlunmrkcdslknt`cds ml `nst`tu`æýms h`nknom`rks nd mxtmr`dr9

gdbsks prmv`stks nd krt`fd;0 ck Bm` ;7.16;/75;?, m nd krt`fd ;8 ck Bm` ;;.;70/755=9

pmnsïdmspmo`kbmdutrdsvkbdrmsrmomg`cdsmlcmodrrêno`kckcmhò`êno`khìsòkcmqumtrktkdokput cd krt`fd ;º ck Bm` 6.565/17 (sìncrdlm ck Skb`cdl`ck), dgsmrvkcd d c`spdstd nd krt`fd 7º

ck lmslk Bm`, qukncd pkfds kd smu pdrtkcdr9 ds vkbdrms pkfds ml mspào`m pmbds Mstkcds, C`str`td Hmcmrkb m Lunòìp`ds, rmbkt`vds kd@lpdstd sdgrm Dpmrkæýms rmbkt`vks å O`roubkæïd cm Lmrokcdr`ks m sdgrm Urmstkæýms cm_mrv`ædscmSrknspdrtm@ntmrmstkcukbm@ntmrlunò`pkbmcmOdlunòkæïd(@OL_)mkd@lpdstdsdgrm_mrv`ædscm[ukbqumrNkturmzk(@__),ndçlg`tdcmprdfrklkscmodnomssïdcmoràc`tdvdbtkcds kd mstìlubd å sdbò`tkæïd cm cdoulmntd h`sokb nk kqu`s`æïd cm lmrokcdr`ks msmrv`ædsmxomtdkdsprêl`dsrmomg`cdspdrlm`dcmsdrtm`ds,mlmspào`m,gmnsdusmrv`æds,ndçlg`td cds rmhmr`cds prdfrklks, ds quk`s sïd tr`gutkcds mxobus`vklmntm nk hdntm å kbìqudtkcm ?5%9

vkbdrrmomg`cdktìtubdcmvkbm-oubturkcmqumtrktkdkrt.8º,`no`sdQQ@@@,ckBm`6.6;?/11,korms-o`cd pmbd krt`fd ;= ck Bm` ;7.68;/75;79

cdkæïd,amrknæk,pmnsïd, kpdsmntkcdr`k mto., cmscmqum`smntds, rmomg`cdscmnïdrms̀ cmntm.

Ks c`ër`ks rmomg`cks m k kjuck cm oustd ml oksd cm rmldæïd cm ul lunòìp`d pkrk dutrd sïd rmnc`lmntds nïd tr`gutëvm`s, pdràl nïd just`hòkl koràso`ld pktr`ldn`kb.Sklgàlnïd just`hòklkoràso`ldpktr`ldn`kb, ktà05% cdsrmnc`lmntds grutds,qukncd rmomg`cds pmbds fkr`lpm`rds, nk vmnck cm lmtk`s prmo`dsds, pmcrks

prmo`dsks m sml`prmo`dsks k mlprmsks bmfkblmntm akg`b`tkcks, cmscm qum pdr mbms mxtrkìcks, qukncdnïdcmobkrkcds odld rmnc`lmntds tr`gutëvm`s, prmsul`n-cd-sm odnsul`cds.

?5

@WUH 75;8 ODKC


37/66

• Hòak Wmnc`lmntds _ujm`tds å Sr`gutkæïd Mxobus`vk/Cmh`n`t`vk

Ds rmnc`lmntds sujm`tds å tr`gutkæïd mxobus`vk/cmh`n`t`vk smrïd `nhdrlkcds nk rmspmot`vk b`nakcmstk Hòak.Ds cmlk`s rmnc`lmntds sujm`tds å tr`gutkæïd mxobus`vk/cmh`n`t`vk nïdmspmo h̀òkcdssmrïd `nhdrlkcds nk b`nak Dutrds.Nk b`nak Dutrds, `nhdrlm ds vkbdrms bìqu`cds (rmnc`lmntd lmnds `lpdstd) rmomg`cds pmbd S`tubkr m pmbds Cmpmncmntms, tk`s odld: prêl`ds ml c`nam`rd, gmns du smrv`æds dgt`cds ml bdtmr`ks, sdrtm`ds, odnoursds, odrr`cks cmokvkbds, m nd çlg`td cm prdfrklks cm odnomssïd cm oràc`td vdbtkcds kd mstìlubd å sdbò`tkæïdcm cdoulmntd h`sokb nk kqu`s`æïd cm lmrokcdr`ks m smrv`æds9 gmnmhìo`ds bìqu`cds rmsubtkntms ck kldrt`zkæïd kntmo`pkck, lmc`kntm sdrtm`d, cds tìtubds cmokp`tkb`zkæïd9

?;

ODKC @WUH 75;8


38/66

gmnmhìo`dsktr`guìcdskpdrtkcdrmscmtìtubdcmokp`tkb`zkæïdndsbuordsckmlprmskml`tmntm9 ds gmnmhìo`ds rmomg`cds m ks odntr`gu`æýms rmsfktkcks, rmbkt`vks k pbknds cm prmv`cêno`kodlpbmlmntkr, m d vkbdr tr`gutëvmb (c`hmrmnæk pds`t`vk mntrm d ldntkntm rmomg`cd, `nobus`vm ndoksd cm rmsfktm, m k sdlk cds rmspmot`vds prêl`ds pkfds) rmomg`cd ml cmodrrêno`k cm odgmr -

turk pdr sdgrmv`vêno`k ml kpÿbòms cm smfurds cm v`ck (X`ck Fmrkcdr cm Gmnmhìo`d B`vrm ‟XFGB), oksd d odntr`gu`ntm tmnak dptkcd pmbd rmf`lm cm tr`gutkæïd mxobus`vk nk hdntm prmv`stdnds krt`fds ;º m 7º ck Bm` ;;.5=?/7553

• Hòak Wmnc`lmntds Sr`gutëvm`s cm UJ (@lpdstd odl Mx`f`g`b`ckcm _uspmnsk)

Ks `nhdrlkæýms cmstk Hòak sïd dgt`cks cd odlprdvkntm cm rmnc`lmntds cd qukb odnstm `nc`-okæïdcdsrmnc`lmntdstr`gutëvm`s,odlrmtmnæïddunïdcd@lpdstdsdgrmkWmnck,mdrmspmo-t`vd vkbdr cd `lpdstd odl mx`f`g`b`ckcm suspmnsk hdrnmo`cd pmbk hdntm pkfkcdrk.

Oksd k hdntm pkfkcdrk mstmjk cmsdgr`fkck cm hdrnmomr d odlprdvkntm cm rmnc`lmntds, pmbk`nmx`stêno`k cm @lpdstd sdgrm k Wmnck rmt`cd nk hdntm, du ks `nhdrlkæýms prmstkcks mstmjkl`nodrrmtks, cmvml smr ut`b`zkcds dutrds cdoulmntds aëgm`s m `cónmds pkrk `nhdrlkr ds rmnc`-lmntds rmomg`cds, tk`s odld odntrkoamqums du rmo`gds.

?7

@WUH 75;8 ODKC


39/66

• Hòak Wmnc`lmntds Wmomg`cds Koulubkcklmntm

Mstk Hòak cmvm smr prmmnoa`ck nk a`pÿtmsm cm d t`tubkr ck cmobkrkæïd tmr rmomg`cd, ml 75;=,rmnc`lmntds tr`gutëvm`s cm pmssdk jurìcòk rmomg`cds koulubkcklmntm (WWK), rmbkt`vds kknds-okbmncër`d kntmr`drms kd cd rmomg`lmntd, `nobus`vm kqumbms drùncds cm cmo`sýms cksJust`æks cd Srkgkbad, Hmcmrkb, Mstkcuk`s m cd C`str`td Hmcmrkb.

Wmnc`lmntd Sr`gutëvmbD rmnc`lmntd tr`gutëvmb k smr `nhdrlkcd nk b`nak ‒rmnc`lmntds rmomg`cds“ kgrknfm quk`squmr koràso`lds m jurds cmodrrmntms cmssms rmnc`lmntds m d cào`ld tmrom`rd skbër`d, mxobuìcks kscmspmsks odl k kæïd jucò`kb nmomssër`ks kd smu rmomg`lmntd, `nobus`vm odl kcvdfkcds,qukncd pkfks pmbd odntr`gu`ntm m nïd `ncmn`zkcks.Ks cmspmsks jucò`k`s m ds adndrër`ds kcvdoktìo`ds pkfds pmbd t`tubkr pkrk d rmomg`lmntd cdsrmnc`lmntds koulubkcds cmvml smr prdpdro`dnkb`zkcds, sm hdr d oksd, mntrm ds rmnc`lmntdstr`gutëvm`s m ds `smntds du nïd tr`gutëvm`s.

Nïd cmvml smr cmobkrkcds nk Hòak Wmnc`lmntds Sr`gutëvm`s cm Umssdk Jurì-còk Wmomg`cds Koulubkcklmntm ds rmnc`lmntds rmomg`cds koulubkcklmntmqum sm rmh`rkl kd prÿpr`d knd-okbmncër`d cd rmomg`lmntd.

??

ODKC @WUH 75;8


40/66

Dpæïd pmbk hdrlk cm tr`gutkæïdMlgdrk k rmfrk fmrkb cmtmrl`nm qum ds WWK smjkl tr`gutkcds mxobus`vklmntm nk hdntm, k tdtkb`-ckcm cds rmnc`lmntds rmomg`cds nd cmodrrmr cd knd-okbmncër`d pdcmrë `ntmfrkr k gksm cmoëboubd ck Cmobkrkæïd cm Kjustm Knukb.

Msskdpæïdpdcmsmrmxmro`ckcmldcd`nc`v`cukbmlrmbkæïdkdt`tubkrmkokckcmpmncmntm,smhdrdoksd,cmscmqumrmhb`tkdtdtkbcmrmnc`lmntdsrmomg`cds`nc`v`cukblmntmpdrokckulcmbms,nïd pdcmrë smr kbtmrkck, mxomtd sm k ldc`h`okæïd dodrrmr ktà 70-3-75;8.Oksd ds WWK odlprmmnckl tklgàl pkrombk `smntk du nïd tr`gutëvmb, mssm vkbdr cmvmrë smr sdlkcd kds cmlk`s rmnc`lmntds rmomg`cds ck lmslk nkturmzk, sm hdr d oksd, m `nhdrlkcd nksb`naks prÿpr`ks ck H`oak ‒Wmnc`lmntds @smntds m Nïd Sr`gutëvm`s“.

Dpæïd pmbd kjustm knukb

?3

@WUH 75;8 ODKC


41/66

• Hòak @lpdstd Ukfd/Wmt`cd

Nmstk Hòak smrïd `nhdrlkcds d @lpdstd cm Wmnck pkfd nk hdrlk cm @W Odlpbmlmntkr du

okrnê-bmïd, d rmt`cd nk hdntm m d pkfd nd mxtmr`dr.• Hòak Ukfklmntds Mhmtukcds

?=

ODKC @WUH 75;8


42/66

Cmvmrïd smr rmbko`dnkcds tdcds ds pkfklmntds mhmtukcds k: pmssdks hìsòks, tk`s odld pmnsïdkb`lmntìo`k,kbufuà`s,krrmncklmntdrurkb, `nstruæïd, pkfk-lmntds k prdh`ss`dnk`s kutóndlds (làcòds, cmnt`stks, psòÿbdfds, kcvdfkcds, mnfmnam`rds,

krqu`tmtds, odrrmtdrms, prdhmssdrms, lmoçnòds mto.), odntr`gu`æïd pktrdnkb pkfk å Urmv`cêno`k_do`kb pmbd mlprmfkcdr cdlàstòd9

pmssdks jurìcòks, qukncd cmcutìvm`s nk cmobkrkæïd.K hkbtk cmssks `nhdrlkæýms sujm`tk d odntr`gu`ntm å lubtk cm 75% cd vkbdr nïd cmobkrkcd.

Fukrck cm OdlprdvkntmsDs odlprdvkntms cmvml smrfukrckcdspmbd odntr`gu`ntm å c`spds`æïd ck _mormtkr`k ck Wmom`tkHmcmrkb cd Grks`b (WHG), ktà qum dodrrk k prmsor`æïd cds oràc`tds tr`gutër`ds rmbkt`vds ås s`tuk-æýms m kds hktds k qum sm rmh`rkl.

Kbufuà`sNd pkfklmntd cm kbufuà`s m krrmncklmntd rurkb `nhdrlm d ndlm m d núlmrd cm `nsor`æïd ndOUH cd bdokcdr du cd krrmnckcdr rurkb, rmspmot`vklmntm, lmsld qum d kbufumb du krrmnck-lmntd tmnak s`cd pkfd pdr `ntmrlàc`d cm prdourkcdr du cm `ldg`b`ër`k. @nhdrlm, tklgàl, d vkbdr pkfd.

Nd pkfklmntd cm kbufuà`s k kcl`n`strkcdr cm `lÿvm`s pmssdk hìsòk du jurìcòk, smbmo`dnm doÿc`fd 6;, `nhdrlm d ndlm m d núlmrd cm `nsor`æïd nd OUH du nd ONUJ cd kcl`n`strkcdr cm

`lÿvm`s m d vkbdr pkfd pmbk kcl`n`strkæïd cd `lÿvmb.

Odrrmtkfml cm @lÿvm`sNdpkfklmntdcmtkxkcmodrrmtkfmlkodrrmtdrcm`lÿvm`spmssdkhìsòkdujurìcòkpmbkvmnckcm ̀ lÿvmb, smbmo`dnm d oÿc`fd 67, ̀ nhdrlm d ndlm m d núlmrd cm ̀ nsor`æïd nd OUH du nd ONUJcd odrrmtdr cm `lÿvm`s m d vkbdr pkfd.

Umnsïd Kb`lmntìo`kNd pkfklmntd cm pmnsïd kb`lmntìo`k ml oulpr`lmntd cm cmo`sïd jucò`kb du kodrcd adldbd-fkcd jucò`kblmntm du ml cmodrrêno`k cm smpkrkæïd du c`vÿro`d rmkb`zkcd pdr msor`turk púgbòk,qum sm rmhmrmntm d krt`fd ;.;73-K ck Bm` =.180/6? ‟ Oÿc`fd cm Urdomssd O`v`b, k rms`cmntm ndGrks`b, `nhdrlm d ndlmm d núlmrd cm `nsor`æïd ndOUH cm tdcds ds kb̀ lmntkncds, lmsld qum dvkbdr tmnak s`cd cmsodntkcd pdr smu mlprmfkcdr ml ndlm cm kpmnks ul cmbms. @nhdrlm,tklgàl, d vkbdr pkfd m k pkrombk nïd cmcutìvmb/vkbdr rmmlgdbskcd.

D ndlm cd kb̀ lmntkncd cmvm smr smbmo`dnkcd nd qukcrd cm kb̀ lmntkncds prmv`-klmntm rmbko`dnkcds nk hòak Kb`lmntkncds. Oksd d kb`lmntkncd k`nck nïdmstmjk c`sor`l`nkcd nk hòak Kb`lmntkncds, rmbko`dnm-d nk hòak Kb`lmntkncds m

prmmnoak ds smus ckcds.

Nïd pdcm smr cmcuz`ck k pmnsïd pkfk `nhdrlkblmntm, `std à, pdr b`gmrkb`ckcm.

?8

@WUH 75;8 ODKC


43/66

K pmnsïd kb̀ lmntìo`k `no`cmntm sdgrm d cào`ld tmrom`rd skbër`d odnst`tu` cmcuæïd kpmnks pkrk doëboubdcktr`gutkæïdmxobus`vknkhdntmcdcào`ldtmrom`rdskbër`d.NkhòakUkfklmntdsMhmtuk-cds, `nhdrlm mssm vkbdr odld pkrombk nïd cmcutìvmb.

Cmspmsks LàcòksK cmcuæïd cm cmspmsks làcòks nk Cmobkrkæïd cm Kjustm sdlmntm pdcmrë smr mhmtukck pmbdodntr`gu`ntm qum dptkr pmbk ut`b`zkæïd cks cmcuæýms bmfk`s, m nïd pmbk ut`b`zkæïd cd cmsodntds`lpb`hòkcd. Udcmrïd smr cmcuz`cds ds pkfklmntds mhmtukcds, nd knd-okbmncër`d, k làcòds,cmnt`stks, psòÿbdfds m adsp`tk`s, mntrm dutrds, rmbkt`vds kd smu prÿpr`d trktklmntd, cm smuscmpmncmntms `ncòkcds nk Cmobkrkæïd, m cds kb`lmntkncds, ml rkzïd cm cmo`sïd jucò`kb,kodrcd adldbdfkcd jucò`kblmntm du msor`turk púgbòk.

‟ Cmspmsks Làcòks KboknækcksKbmf`sbkæïdtr`gutër`kkcl`tmkcmcuæïd,ktìtubdcmcmspmskslàcòks,cdspkfklmntdsmhmtuk-

cds k làcòds, cmnt̀ stks, psòÿbdfds, h`s`dtmrkpmutks, hdndkuc`ÿbdfds, tmrkpmutks doupko`dnk`smadsp`tk`s,gmlkss`lkscmspmsksodlmxklmsbkgdrktdr`k`s,smrv`ædsrkc`dbÿfòds,kpkrmbadsdrtdpàcòds m prÿtmsms drtdpàcòks m cmntër`ks. K cmcut̀ g b̀`ckcm kboknæk `nobus`vm ks cmspmsksodlkrmkb`zkæïdcmo`rurf`kpbëstòk,rmpkrkcdrkdunïd,odlkh`nkb`ckcmcmprmvmn`r,lkntmrdurmoupmrkr k skúcm, hìsòk du lmntkb, cd pko`mntm.Kpkrmbads m Urÿtmsms DrtdpàcòdsK pmssdk hìsòk

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