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7/22/2019 Trabalho Final Did. Contabilidade
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_GIUOZQIMFMO MO KIQJNF IGQ]I]_]N MO OM_AFÃÁN
ZOEKOPßOQ QNJZO F \ZÆ]IAF MNAOG]O
DOQ]ZFMN OD OGQIGN MF OANGNDIF O ANG]FJIKIMFMO
MIMÆ]IAF MF ANG]FJIKIMFMO
MNAOG]O \ZNE. FG]ÑGIN MN AFZDN
DOQ]ZFGMN \OMZN FROUOMN
MORODJZN, :<61
KIQJNF
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`
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo:<61/:<6=
ÄGMIAO
\FZ]O 6
N \F\OK MF MIMÆ]IAF GN OGQIGN......................................................................... 6
\FZ]O :
JZOUO FGÆKIQO MF OUNK_ÃÁN MF ANG]FJIKIMFMO ................................... ::
\FZ]O 1
OGV_FMZFDOG]N MN DÑM_KN .......................................................................... 1?
\FZ]O =
C_IF MO F\ZOGMIRFCOD ....................................................................................... 5?
\FZ]O ?
OPOZAÄAINQ O \ZN\NQ]FQ MO ZOQNK_ÃÁN ...................................................... 99
\FZ]O 5
FUFKIFÃÁN EIGFK MN DÑM_KN ........................................................................ 6?=
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\FZ]ON \ \OK M MIMÆ]IA GNOGQIGN
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
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:
Ägmiao
6.6. Ns angtrijutns mf igstituiãán Osankf pfrf n ang`oaidogtn ............................................... 1
6.:. Fs ostrftécifs mo ogsign-fprogmizfcod gf sfkf mo fukf .................................................... 5
6.1. F pkfgieiafãán andn supnrto mo fãán mn prneossnr ......................................................... 6<
6.=. F fvfkifãán andn ugimfmo mo domimf mns ang`oaidogtns .............................................. 61
6.?. F pomfcncif and roaursn f gnvfs eorrfdogtfs mo ogsign ............................................... 6?
Zoeorogaifãán ............................................................................................................................... 69
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1
6.6. Ns angtrijutns mf igstituiãán Osankf pfrf n ang`oaidogtn
Ì Omuafãán afjo ud pfpok eukarfk o igmispogsævok pfrf pnssijikitfr udf angtäguf fquisiãán o
mosogvnkvidogtn mo fprogmizfcogs/ang`oaidogtns, jod andn, ud angbugtn mo andpotâgaifs,
endogtfgmn, od siduktêgon, f igakusán mo tnmns ns igmivämuns gf snaiomfmo.
Gfs pfkfvrfs mo Afstrn (:<<:, p. 3:), ‛omuafãán é udf pfkfvrf quo ogangtrf f suf rfiz otidnkñciaf
gn kftid, od omuaoro. Omuaoro é angmuzir enrf mo. Omuafr é pnis fandpfg`fr ud poraursn quo
idpkiaf udf migêdiaf trfgsitivf. Omuafr é pfrtir mo ngmo so ostæ pfrf ud fkcuros imofk—. \rnssocuo
fquokf futnrf (:<<:, pp. 3:-31) feirdfgmn quo, ‛mosmo quo oxistidns, sndns ogvnkvimns gud
prnaossn quo gns dnkmf, istn é, quo gns omuaf pnrquo gns fbumf f mosfjrna`fr fs virtufkimfmos
angtimfs gf gnssf gfturozf o f fbustæ-kfs fn doin gn qufk ostfdns igsorimns—.
\frf Kogcrfgm (6906, p. 6<3) ‛f omuafãán movo efvnroaor n ostfjokoaidogtn mo ostruturfs o
détnmns quo fbumod n sor `udfgn, fn kngcn mo tnmf f suf oxistâgaif, f efzor fprogmizfcogs— quo
angtrijufd, n dfis pnssävok, pfrf f suf futngndif o prñprin mosogvnkvidogtn omuaftivn, fssid, f
Omuafãán movoræ sor ogafrfmf andn ud doin privikocifmn pfrf endogtfr nu pnssijikitfr ud
mosogvnkvidogtn dfis `frdnginsn mn @ndod.
Ftogmogmn fn suprftrfgsaritn, tnrgf-so ñjvin quo n ftn mo omuafr andpoto ì snaiomfmo o, od
pfrtiaukfr, ì efdäkif dfs é gf osankf, od ospoaifk mogtrn mf sfkf mo fukf, quo ìs arifgãfs, fns
fmnkosaogtos o fns bnvogs é prnpnraingfmf f omuafãán gn sogtimn mo fssidikfãán mo fprogmizfcogs o
andpotâgaifs quo k`os pordito n ogriquoaidogtn mo si prñprin o mf suf rokfãán and ns nutrns, quo
ns tnrgf afpfzos mo igtorfcirod gn dugmn od quo vivod, quo ns efz arosaor andn \ossnf.
Gán sogmn protogsán fjnrmfr n angaoitn mo Omuafãán gf suf pkogitumo, gf vormfmo idpnrtf
andproogmor quo osto ogaorrf udf ærmuf moeigiãán mfmf f suf andpkoximfmo igträgsoaf, tnmfvif, n
dosdn gán fangtoao qufgtn fn ftn ftrfvés mn qufk so prnaossf f Omuafãán, istn é, n ftn omuaftivn, pnis é angsogsufk quo osto é odigogtodogto snaifk, andn pnmodns momuzir mfs pfkfvrfs mo \fträain
(6901, p. 56) qufgmn gns miz quo ‛n prnaossn omuaftivn é ud prnaossn odigogtodogto rokfaingfk o
migêdian Xpnis ostoT angsisto, mo efatn, gudf rokfãán ogtro ud suboitn omuaftivn o ud fcogto
omuaftivn—.
\frf quo tfis prnpñsitns sobfd vorieiafmns, é goaossærin ftogmor fn prnaossn mo ogsigfr quo, pfrf
Znkmán (:<<9, p. ??) anrrospngmo ì fãán ospoaifkizfmf, prndnvimf igtogaingfkdogto pnr pfrto mo
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=
fkcuéd motogtnr mo ang`oaidogtns aiogtäeians pfrf nutrod afrogto mo sfjoros gn mndägin mo udf
motordigfmf ærof ospoaifkizfmf mo ang`oaidogtn, tnrgfgmn-so ovimogto quo pfrf mfr audpridogtn f
ostfs prodissfs é goaossærif f idpkodogtfãán mo ostrftéciafs afpfzos mo cfrfgtir n suaossnmfquokfs fprogmizfcogs. Gns tordns mostf rovisán mf kitorfturf, f omuafãán,
XMTovo sor ogafrfmf andn udf angstruãán angtäguf mn sor `udfgn, mns sous sfjoros ofptimÿos, mf suf afpfaimfmo mo misaorgir o fcir. Movo kovfr afmf ud f tndfr angsaiâgaif mo si
prñprin o mn doin fdjiogto quo n rnmoif, o f mosodpog`fr n pfpok snaifk quo k`o afjoogqufgtn trfjfk`fmnr o aimfmán. (Moknrs ot fk. 6995, p. 60)
Gfturfkdogto quo ns mosfeins mfs osankfs mn séaukn PPI sán duitn mieorogtos mfquokos quo so
ang`oaorfd fté aoraf mns fgns 3< mn séaukn fgtorinr, nu dosdn mn séaukn fgtoaomogto, pnis f
eiknsneif mf osankf pfrf tnmns, tfdjéd mosicgfmf pnr osankf mo dfssfs, trfgsenrdnu-so gud
eogñdogn cknjfk fssogto gud ‛dnmokn quo so mosogvnkvou gf Ournpf o quo, pfukftigfdogto, sotnrgf ugivorsfk, moanrrogmn f suf enrãf proaisfdogto mf afpfaimfmo modngstrfmf od so feirdfr gán
andn n dok`nr sistodf dfs andn n ògian pnssävok o idfcigævok— (Qtnor, Anrtosán & Anrroif,
:<<6, p. 6:6).
Gán njstfgto, ‛f dfssieiafãán mn ogsign o n dnvidogtn pokf osankf igakusivf, trfgsenrdnu n
fdjiogto osankfr gud ospfãn oxtrodfdogto andpkoxn, fcrossivn o duitn andpotitivn, gn qufk fs
osankfs proaisfd mo fprogmor f aruzfr erngtoirfs aukturfis o concræeiafs— (Afmoto, :<66, p. 6<).
É gostos tordns quo n ostumn mns fangtoaidogtns nanrrimns gf osankf tod roaojimn pfrtiaukfr
igtorosso fn kngcn mns òktidns fgns ftogmogmn fn sou pfpok ossogaifkdogto mo ‛fcâgaif snaifk,
dosdn qufgmn ns njbotivns moeigimns so roeorod fn mosogvnkvidogtn ancgitivn mns fkugns—
(Zijoirn, :<<5, p. 6:). Gfs pfkfvrfs Eorroirf (:<6:, p. :) fgfkisfr f osankf gudf snaiomfmo afmf voz
dfis andpkoxf ngmo fs ‛prætiafs o rokfãÿos snaifis so roangeicurfd f ud ritdn afmf voz dfis
igtogsn, tnrgf-so tán mosfeifgto qufgtn frrisafmn—. \frf Afjritn & Nkivoirf (699:, p. 16-1:),
F osankf movo prnpnraingfr oxporiâgaifs pntogaifkdogto riafs (…) quo sñ surtirán n oeoitnmosobfmn so so fmoqufrod fns angtoòmns o enrod poreoitfdogto vivimfs o faoitos pokns fkugns(…)Xquostingfgmn-soT n pfpok mn prneossnr od tnmn osto prnaossn, bæ quo k`o afjo corir n rofk
pomfcñcian (igmisautivokdogto ud sujsistodf mn rofk snaifk), mo pfraorif and ns rostfgtosigtorvogiogtos gn fatn pomfcñcian.
Efao fn fgtorinrdogto roeorimn o fssudigmn f osankf andn knafk mo oxaokâgaif pfrf f prndnãán mf
dumfgãf igmivimufk o ankotivf, f mostfafr quo, gfs pfkfvrfs mo Qikkigs, Rfrigs & Dukenrm (:<<:, p.
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:=), ‛t`o sa`nnk eugatings fs f kofrgigc nrcfgisfting ig nrmor tn angtiguo tn idprnvo porenrdfgao
fgm juikm afpfaity tn dfgfco a`fgco—6.
\frf Znmräcuoz (:<66, p. :=), ftufkdogto angstftfd-so,
XGTuovfs angaopaingos mimæatiafs, ang égefsis og ok givok domin og kf enrdfaiñg moandpotogaifs, kfs quo puomog ogtogmorso andn2 afpfaimfmos andpkobfs igtocrfmfs quo sodftorifkizfg og ugf midogsiñg prfcdætiaf8 os moair, so protogmo kf enrdfaiñg mo subotnsroekoxivns, rospngsfjkos mo sus fatns y andprndotimns snaifkdogto, quo nporog ang aroftivimfmog kns mieorogtos ædjitns mo su fativimfmo.:
Gosto angtoxtn idpnrtf, socugmn Afjritn & Nkivoirf (699:, p. 1<-16),
XZToekotir snjro f idpnrtêgaif o n sicgieiafmn XmnT prnaossn mo ogsign-fprogmizfcod mfrofkimfmo snaifk gn qufk fkugns o prneossnros ostán odpog`fmns. (…) X]fdjéd fTandpkoximfmo o igaortozf quo afrfatorizfd f vivâgaif snaifk njricfd-gns f njsorvfr f
rofkimfmo oxfatfdogto gossf porspoativf (…) Xpokn quo fT pfr mn mosogvnkvidogtn mf aiâgaif omf toagnkncif igorogto f tnmn n fvfgãn o prncrossn mf `udfgimfmo urco ogqufmrfr tnmf f
prnmuãán toñriaf aiogtäeiaf gn rofk snaifk. (…) XNgmo njvifdogto n ogenquo mf ftufãán mn prneossnr movoræ sor n fkugn ogqufgtnT prntfcngistf mn prnaossn omuaftivn Xsogmn movor mn prneossnrT prnpnraingfr-k`o oxporiâgaifs quo angtrijufd pfrf ud fkfrcfdogtn mo `nrizngtos oud quostingfdogtn mfs snkuãÿos ogangtrfmfs, mo enrdf f quo oko sfijf dnvidogtfr-so gnospfãn naupfmn pokf igstituiãán osankfr o gn angtoxtn dfis fkfrcfmn mf vimf snaifk.
É rokovfgto ftogmor tfdjéd ì pronaupfãán trfgsmisaipkigfr o igtormisaipkigfr fn gävok mo angtoòmns
o ftivimfmos quo movod gnrtofr n pfpok mfs misaipkigfs, pfrf Fjrfgtos (:<<6, p. 0) é idpnrtfgto
roeorir quo,
XFT osankf gán é udf sndf mo fukfs mo værifs misaipkigfs tntfkdogto sopfrfmfs udfs mfs nutrfsdfs sid ud ospfãn mo omuafãán pfrf f aimfmfgif, o quo n aurräaukn gán é udf sndf modftérifs f ogsigfr dfs sid ud prnboatn mo rofkizfãán mo fprogmizfcod o mo mosogvnkvidogtnmo andpotâgaifs quo movo prnpnraingfr fns fkugns oxporiâgaifs sicgieiaftivfs mo ud dnmnanorogto frtiaukfmn ogtro fs sufs mivorsfs andpngogtos.
6 ]rfmuãán kivro2 Fs eugãÿos mf osankf, andn udf nrcfgizfãán mo fprogmizfcod, sán f angtigufãán mf
dok`nrif mn mosodpog`n o fudogtn mf afpfaimfmo mo corir f dumfgãf
: ]rfmuãán kivro2 Gnvfs angaoãÿos mimætiafs, and ogefso gn gävok démin mo enrdfãán mo andpotâgaifs, n
quo pnmo sor ogtogmimn andn2 andpkoxfs afpfaimfmos igtocrfmfs quo so dftorifkizfd gudf midogsán
prfcdætiaf, nu sobf, protogmo-so f enrdfãán mo suboitns roekoxivns, rospngsævois pokns sous ftns o
andprndotimns snaifkdogto, quo ftuod and ariftivimfmo gns mieorogtos êdjitns mf suf ftivimfmo
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5
6.:. Fs ostrftécifs mo ogsign-fprogmizfcod gf sfkf mo fukf
Gn quo angaorgo ìs dotnmnkncifs mo ogsign-fprogmizfcod, n pfpok mn prneossnr fssudo pfrtiaukfr
igtorosso gf domimf od quo osto é rospngsævok pokf idpkodogtfãán o angmuãán mfs ostrftécifs timfs
andn angvogiogtos fn suaossn omuaftivn. Qnjro ostf todætiaf, f dogaingfr quo pfrf Znkmán (:<<9,
pp. ?0-5<) f ostrftécif mo ogsign prossupÿo n pkfgofdogtn mo fãÿos oeiafzos, n quo idpkiaf fssudir
udf pnsturf ostrftéciaf pnr enrdf f arifr ud poraursn nriogtfmn o and udf eigfkimfmo
movimfdogto trfãfmf quo prnpnraingo f fprogmizfcod mo angaoitns o pnssijikito f fquisiãán mo
andpotâgaifs pnr ud angbugtn mivorsieiafmn mo fkugns.
_d dosdn angbugtn mo ftivimfmos nu tfroefs pnmo sor nrcfgizfmn socugmn ostrftécifs mieorogtos
mopogmogmn mf angaoãán o eigfkimfmo quo so protogmo fkafgãfr, pnr nutrn kfmn, pfrf udf dosdf
ostrftécif pnmorán sor tfdjéd angsimorfmfs téagiafs mieorogaifmfs. Gfturfkdogto quo, n sogtimn mf
angaoãán o pkfgofdogtn mo ud angbugtn mo fãÿos movoræ tor od kig`f mo angtf f njtogãán nu
dfxidizfãán mn rosuktfmn protogmimn.
\frf Znkmán (:<<9, p. ?5) f ostrftécif mo ogsigfr ‛trftf mo prnaurfr f dok`nr o dfis oeiafz vif pfrf
ns fprogmogtos, gn sou angbugtn o gf igmivimufkimfmo mo afmf ud—. \rnssocuo fquokf futnrf (:<<9,
p. ?0), f ostrftécif mo ogsign fssogtf od trâs prossupnstns aruaifis, f sfjor2 imogtieiafãán mfostrftécif andn angaoãán cknjfk pnr enrdf f rougir igenrdfãán portigogto, roanrrogmn fn
quostingfdogtn fgfkätian snjro fs todætiafs, mojftos mo pngtns mo vistf mo dnmn f fpurfr fs
eigfkimfmos o privikécins pfrf ns fkugns8 imogtieiafãán mns doins o mns dnmns osank`imns,
gndofmfdogto, fs tfroefs, fs ftivimfmos o fs téagiafs idpkiafmfs8 o pnr òktidn, ftogmor fns dnmns
mo fvfkifãán quo efzod sogtimn gf ostrftécif idpkodogtfmf.
Gfs pfkfvrfs mo Zijoirn (:<<5, p. 6:) fs ‛XiTgtorfaãÿos snaifis cfg`fd ospfãn mogtrn mf sfkf mo
fukf ogtro ns mieorogtos suboitns ogvnkvimns od tnmn n prnaossn mo ogsign/fprogmizfcod
(fkugns/prneossnr o fkugn/fkugn)—, mfä quo qufgmn efkfdns mo ostrftécifs mo ogsign-fprogmizfcod,
é igmisautävok f idpnrtêgaif ftrijuämf ì sfkf mo fukf, knafk ngmo gudornsfs situfãÿos nanrrod, udfs
pnr igiaiftivf movimfdogto pkfgieiafmfs o quo bustieiafd ns prnpñsitns mo tnmn n prnaossn, tnmfvif,
nutrfs situfãÿos quo pnmod fangtoaor mogtrn mf sfkf mo fukf mo enrdf igosporfmf, od fkcudfs
situfãÿos, mo tnmn igmosobævois gud angtoxtn quo so protogmo sor angstrutnr mo udf omuafãán
oxodpkfr.
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Aogtrfgmn f rovisán mf kitorfturf gn quo angaorgo fns fspotns dorfdogto omuafaingfis quo
suaomod gf sfkf mo fukf, pridoirfdogto idpnrtf ftogmor fn efatn mo quo ‛XfTs oxicâgaifs mn ogsign
idpkiafd and eroquâgaif quo ns fkugns pordfgoãfd duitfs `nrfs gf sfkf mo fukf, knafk ngmoosarovod, osautfd, roekotod, igtorfcod and ns sous ankocfs, fprogmod— (]oixoirf & Zois, :<6:,
p. 65:). \nr nutrn kfmn, é mosobævok quo ostf so trfgsenrdo ‛gud fdjiogto mo angenrtn o jod-ostfr,
porditigmn f igtorfãán o ngmo sobf fcrfmævok trfjfk`fr— (]oixoirf & Zois, :<6:, p. 65:).
Angvéd sfkiogtfr quo fgfkisfr f sfkf mo fukf ‛od quo fs prætiafs o rokfãÿos snaifis so roangeicurfd
f ud ritdn afmf voz dfis igtogsn, tnrgf-so tán mosfeifgto qufgtn frrisafmn— (Eorroirf, :<6:, p. :).
Figmf gfs pfkfvrfs mfquoko futnr (:<6:, p. :),
F sfkf mo fukf gán é fpogfs ud ospfãn mo fprogmizfcod mo angtoòmns osankfros. É tfdjéd udospfãn mo snaifkizfãán mo gnrdfs o rocrfs (n a`fdfmn aurräaukn nauktn) o figmf ud doin moandugiafãán o igtorfãán and prnaossns dogns oxpkäaitns mo gocnaifãán8 gn eugmn, ud bncn moenrãfs mo ftnros.
Bæ Frogms (:<<0, p. 61=) feirdf quo,
]nmfs fs sfkfs mo fukf sán knafis duitn dnvidogtfmns, afrfatorizfmns pnr udf crfgmovfriomfmo mo fativimfmos siduktêgofs2 igstruãán igmivimufk o od crupn, snaifkizfãán, costán moangekitns, fativimfmos mo fvfkifãán o fbustos mo òktidf `nrf f fangtoaidogtns igosporfmns. Fkédmo sorod andugimfmos mo fprogmizfcod auimfmnsfdogto pkfgofmfs, fs sfkfs mo fukf sánangtoxtns snaifis ngmo ns angekitns o fdizfmos tâd kucfr. Qán n aogærin mo eostfs, visitfs oværifs nutrfs fativimfmos.
Ogtro ns ftnros ogvnktns gosto bncn, f mostfafr ns prneossnros quo, ‛ogqufgtn fcogtos omuaftivns,movod prnpnraingfr fn fkugn gán sñ f fquisiãán mo ang`oaidogtn aiogtäeian, dfs tfdjéd n
mosogvnkvidogtn mo `æjitns mo pogsfdogtn mo quo ostos goaossitfd pfrf so tnrgfrod aimfmáns
auktns, rospngsævois o kivros— (Zijoirn, :<<5, p. 6:).
N pfpok mn prneossnr é propngmorfgto gf idpkodogtfãán mfs ostrftécifs mo ogsign-fprogmizfcod,
pokn quo idpnrtf mostfafr quo ‛gns òktidns fgns fssistiu-so f udf fdpkifãán mn pfpok mn prneossnr
gn quo miz rospoitn ìs sufs rospngsfjikimfmos o oxicâgaifs gf omuafãán mns fkugns— (Afmoto, :<66,
p. 6). Angtiguf f futnrf (:<66, p. 6) fn eugmfdogtfr f suf feirdfãán gns proaoitns mo Ostovo (6996)
quo ogtogmor `fvor udf ‛mosrospngsfjikizfãán pnr pfrto mns fcogtos trfmiaingfis mo snaifkizfãán
(efdäkif, fdjiogto prñxidn o crupns snaifis nrcfgizfmns)—, pokn quo f osankf viu-so njricfmf f
‛fudogtfr f suf rospngsfjikimfmo o, angsoquogtodogto, ftigcir ud ostftutn privikocifmn gn quo miz
rospoitn ì angmuãán mf ftrijuiãán mo sicgieiafmns, snjro n dugmn quo gns rnmoif— (Afmoto, :<66, p.
6).
É gosto sogtimn quo pfrf Zijoirn (:<<5, p. 6:),
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Afjo fn prneossnr sor ignvfmnr, idpkodogtfgmn dotnmnkncifs quo ogvnkvfd fativfdogto nfkugn, quo k`os porditf f utikizfãán mn ang`oaidogtn o fs afpfaimfmos mo afmf ud,angtrijuigmn fssid, pfrf udf dumfgãf gf situfãán mn ogsign mfs aiâgaifs, quor f gävok
ancgitivn, quor f gävok ftitumigfk.Imoif sodok`fgto tod Uoicf (:<<9, p. ?0) fn frcudogtfr quo,
XATfjo fn prneossnr prnmuzir o nriogtfr ftivimfmos mimætiafs, goaossærifs pfrf quo ns fkugnsmosogvnkvfd sou prnaossn mo fprogmor. N prneossnr fbumf f fprogmor, f sistodftizfr ns
prnaossns mo prnmuãán o fssidikfãán mo ang`oaidogtns pfrf cfrfgtir f fprogmizfcod oeotivf. N prneossnr nriogtf, miroaingf n prnaossn mo ogsigfr, udf voz quo f fprogmizfcod é nriogtfmf pokn ogsign. N prigaäpin mimætian ogeftizf n pfpok domifmnr mn prneossnr o f futnftivimfmo mnfkugn.
Gf npigián mo Afjritn & Nkivoirf (699:, p. 11-1=),
XNT prneossnr gán pnmo roausfr fs oxporiâgaifs o fprogmizfcogs mo quo ns sous fkugns bæ so
fprnprifrfd, gán pnmo god movo roausfr ns sistodfs gán enrdf is mo ogsign (…) XfTn igvés moroausfr ossfs fprogmizfcogs, n prneossnr movoræ susaitfr n mojfto od tnrgn mo imoifs, pnr vozosfpogfs igtuämfs o mo efatns quo angvuksingfd n rofk o angeugmod n fkugn, pnis sñ mn angerngtnmo enrdfs mivorsfs mo kor n rofk snaifk n fkugn pnmoræ, od futngndif, angstruir n sou sfjor o,fssid, moaimir mo enrdf arätiaf o angsaiogto snjro f suf igtorvogãán gosso rofk. (…) XAfjogmnfn prneossnrT susaitfr f aurinsimfmo igtokoatufk o n cnstn pokf posquisf, gn sogtimn mnkovfgtfdogtn mo prnjkodfs o mf enrdukfãán mo `ipñtosos, prnpnraingfgmn n mosogvnkvidogtnmo ftitumos rospoitfmnrfs mfs mieorogãfs moanrrogtos mn roang`oaidogtn mf rokftivimfmo mnsnaifkdogto ostfjokoaimn.
\frf Ansdo & ]rigmfmo (:<6<, p. 10), ‛idpnrtf fjnrmfrdns, n pfpok mns prneossnros andn
rospngsævois pokn mosogvnkvidogtn mo igiaiftivfs rokfaingfmfs and f prndnãán mo andpotâgaifs o
ostrftécifs mo futnfprogmizfcod mns fkugns, quor fs prñprifs midogsÿos ostruturfgtos sujbfaogtos ftfis igiaiftivfs—. Figmf snjro n pfpok mn prneossnr, trfmiaingfkdogto angeigfmn ì trfgsdissán mo
ang`oaidogtns, f roeorir quo osto tovo mo ovnkuir o `nbo n prneossnr tod mo sor ud costnr mf sfkf mo
fukf, ud nrcfgizfmnr mf fprogmizfcod, motogtnr mo ud angbugtn mo andpotâgaifs rokfaingfis f pfr
mfs andpotâgaifs mimætiafs o mfs igorogtos ì dftérif quo koaingf, fssid, pfrf Kuahosi (6991, p.
66?), n prneossnr ‛fssudo n pfpok mo domifmnr ogtro f aukturf okfjnrfmf, faudukfmf o od prnaossn
mo faudukfãán mf `udfgimfmo—, pokn quo, ‛gosto gnvn angtoxtn igtorossf sfjor mo quo dnmn n
prneossnr pnmo efzor f costán mf suf sfkf mo fukf, cfrfgtigmn ud fdjiogto efaikitfmnr mo
fprogmizfcogs— (Afmoto, :<66, p. =:).
Andn roeorimn faidf, ‛XfT sfkf mo fukf é ud ospfãn pnr oxaokâgaif ngmo n prneossnr pnmo igtorvir—
(Zijoirn, :<<5, p. 61), pnis é idpnrtfgto quo n prneossnr gán ftogmf fpogfs ì trfgsdissán mns
angtoòmns aiogtäeians dfs tfdjéd fn mosogvnkvidogtn mo ‛ftitumos o andpotâgaifs quo porditfd f
angstruãán mo udf snaiomfmo quo, suboitf f udf angstfgto trfgsenrdfãán, so quor dfis bustf,
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snkimærif o kivro— (Zijoirn, :<<5, p. 61). \froao portigogto farosaogtfr quo, gfs pfkfvrfs mo Eroiro
(6995, p. 05),
XNT jnd prneossnr é n quo angsocuo, ogqufgtn efkf, trfzor n fkugn fté f igtidimfmo mndnvidogtn mo sou pogsfdogtn. Quf fukf é fssid ud mosfein o gán udf ‛afgticf mo gigfr—.Qous fkugns afgsfd, gán mnrdod. Afgsfd pnrquo fandpfg`fd fs imfs o vigmfs mo sou
pogsfdogtn, surproogmod sufs pfusfs, sufs mòvimfs, sufs igaortozfs.
Ftogmogmn pnr dndogtns ì goaossimfmo mo udf costán mf sfkf mo fukf oeiafz, Frogms (:<<0, p.
63:) prnpÿo udf costán provogtivf, fn gävok mo andpnrtfdogtns, mo fdjiogto o mo aurräaukn.
Figmf pfrf fquoko futnr (:<<0, p. 63:), ossf costán mopogmo mf afpfaimfmo mns prneossnros
‛utikizfrod ostrftécifs mo ogsigns oe iafzos, o mo tnrgfrod fs fukfs igtorossfgtos pfrf ns sous
fkugns—.
\frf Afmoto (:<66, p. =?),
Fn cfrfgtir udf costán mo sfkf oeiafz, aogtrfmf gudf pronaupfãán and n fkugn o n fdjiogtomf sfkf mo fukf, n prneossnr cfrfgto dfis efaikdogto quo f fquisiãán mo andpotâgaifs é oeotufmfand suaossn, gud fdjiogto efaikitfmnr mo fprogmizfcogs, gn qufk f mivorsimfmo mo ostrftécifs of omuafãán pfrf udf aimfmfgif, sán ostrftécifs mo supnrto mn mosogvnkvidogtn ancgitivn,snaifk o aukturfk mn fkugn. Fn dosdn todpn and f fquisiãán mossfs andpotâgaifs n igmivämunostfræ dok`nr propfrfmn pfrf ftrijuir sicgieiafmns fns gnvns ang`oaidogtns quo surbfd ftrfvésmo udf omuafãán gán-enrdfk, od fdjiogtos mieorogtos mf sfkf mo fukf.
\frf @frcrofvos (:<<=, pp. 6?-65) sor prneossnr é tfdjéd tor f afpfaimfmo mo andproogmor f
rofkimfmo oxtorinr ì sfkf mo fukf, pnr enrdf f propfrfr ns fkugns pfrf sorod aimfmáns mn dugmn,
pokn quo, vnktfdns ì prodissf igiaifk mf goaossimfmo idporftivf mo angstruãán mo andugimfmos mo
fprogmizfcod afpfzos mo mfr rospnstf ìs dfgieostfãÿos oxtorinros.
]fdjéd n fkugn fssudo ud pfpok mo ftufãán mogtrn mf sfkf mo fukf. \frf Kuahosi (6991, p. 66=)
‛n omuafgmn é fquoko quo, pfrtiaipfgmn mn prnaossn, fprogmo o so mosogvnkvo, enrdfgmn -so andn
suboitn ftivn mo suf `istñrif possnfk andn mf `istñrif `udfgf—, mostf enrdf, é faoitævok
andproogmor quo n fkugn é ud ftnr afpfz mo fmquirir ang`oaidogtn, dfs pfrf quo tfk sobf pnssävok
é goaossærin quo oko pfrtiaipo ftivfdogto gf sfkf mo fukf, dfs pfrf quo tfk sobf pnssävok, f ftufãán
mf osankf o mn prneossnr sán okodogtfros bæ quo prndnvod udf igtogaingfkimfmo ospoaäeiaf quokiditf nu pnssijikitf f fãán mn fkugn, quor gn angtoxtn osankfr, quor gf sfkf mo fukf, rospotivfdogto.
]nrgfgmn fquokf prodissf od rofkimfmo, n fkugn pfssf f sor ogafrfmn andn okodogtn ftivn,
pfrtiaipftivn, futñgndn o igmopogmogto, mfä quo ‛XoTaknmo f imoif mn fprogmor f fprogmor— (Efrifs,
:<<9, p. =:), nu sobf, gfs pfkfvrfs mfquokf futnrf (:<<9, p. =1) n fkugn ‛fcnrf é roang`oaimn andn
suboitn afpfz mo angstruir ang`oaidogtn, naupf n aogtrn mn prnaossn mo enrdfãán—. Qo fgtos f
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igtogãán mf omuafãán orf f ‛enrdfãán mn `ndod fmoqufmn ì ugieiafãán mf snaiomfmo mosobfmf,
fcnrf é timf andn angmiãán pfrf n mosogvnkvidogtn gfturfk mn `ndod— (Dfrtigs, :<<5, p. 6<).
Qocugmn Afjritn & Nkivoirf (699:, p. 16),
Qogmn n fkugn n prigaipfk prntfcngistf mn prnaossn omuaftivn, é gnssn movor prnpnraingfr-k`ooxporiâgaifs quo angtrijufd pfrf n fkfrcfdogtn mo `nrizngtos o ud quostingfdogtn mfssnkuãÿos ogangtrfmfs, mo enrdf f quo oko sfijf dnvidogtfr-so gn ospfãn naupfmn pokfigstituiãán osankfr o gn angtoxtn dfis fkfrcfmn mf vimf snaifk. (…) X\nrpnraingfgmnToxporiâgaifs pntogaifkdogto riafs ‑ mojftos, posquisf mnaudogtfk, sidukfãÿos, trfjfk`ns odcrupn, ota. ‑ quo sñ surtirán n oeoitn mosobfmn so so fmoqufrod fns angtoòmns o enrod
poreoitfdogto vivimfs o faoitos pokns fkugns—.
6.1. F pkfgieiafãán andn supnrto mo fãán mn prneossnr
Idpnrtf fcnrf ftogmor ì dotnmnkncif, gndofmfdogto, ì pkfgieiafãán quo angstitui ud prnaossn quo
visf nrcfgizfr n prnaossn mo ogsign-fprogmizfcod. Andoãfr pnr roeorir quo ‛XnTs njbotivns
XomuafaingfisT angstituod n okodogtn aogtrfk mn pkfgn o mokos morivfd tnmns ns modfis
andpngogtos— (Cik, :<<0, p. 6<:), nu sobf, pfrf fquoko futnr é eugmfdogtfk quo n prneossnr
ostfjokoãf njbotivns omuafaingfis, vistn quo é ftrfvés mokos quo so prnaomo ì sokoãán mns angtoòmns,
mfs ostrftécifs, mns roaursns o mf enrdf mo fvfkifãán. Gf vormfmo, ns njbotivns omuafaingfis movod
sor mosaritns fn kngcn mn prnaossn mo ogsign-fprogmizfcod, pnis pfrf Cik (:<<0, p. 663),
\frf quo ud njbotivn sobf akfrn o proaisn, é goaossærin quo sobf oxpkäaitn. Fssid, ns njbotivnsmovod sor okfjnrfmns mo enrdf tfk quo porditfd f mosariãán mn quo n ostumfgto ostfræ fptn fefzor od angsoqûâgaif mf igstruãán roaojimf. \frf tfgtn, angvéd quo sobfd oxprossnsdomifgto f utikizfãán mo vorjns mo fãán, istn é, quo oxprossod andpnrtfdogtns njsorvævois.Uorjns andn sfjor, ogtogmor o andproogmor, gán osakfroaod n quo so protogmo mn ostumfgto.Bæ ns vorjns moeigir, imogtieiafr, mosog`fr o osarovor , pnr susaitfrod pnuafs igtorprotfãÿos,tnrgfd ns njbotivns akfrns o proaisns.
\frf Rfjfkzf (:<<<, p. =5) n prneossnr é quod angarotizf, ftrfvés mf suf ftufãán, fs provisÿos quoanrrospngmod ìs dutævois oxicâgaifs mn aurräaukn. \nr angsocuigto, é ftrfvés mostf prodissf
fssogto gf pkfgieiafãán okfjnrfmf pokn prneossnr quo n mosicg mf igstruãán movo sor rofkizfmn, togmn
sodpro andn igtuitn f utikimfmo gán sñ pfrf gnrtofr n sou trfjfk`n, dfs tfdjéd pfrf nriogtfr n
fkugn od rokfãán fns angtoòmns o fn njbotn mo fvfkifãán, pfrf Cik (:<<0, p. 663) ‛ns njbotivns
movod so nriogtfr pfrf quo n ostumfgto soræ afpfz mo efzor o gán pfrf n quo n prneossnr ogsigfræ—.
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Andoãfr pnr mizor-so quo, socugmn n Miaingærin \rijorfd mf Kägcuf \nrtucuosf, f pkfgieiafãán miz
rospoitn fn ‛ftn nu oeoitn mo pkfgieiafr — quo rodoto pfrf n mosogvnkvidogtn mo ud pkfgn. Gostos
tordns, f pkfgieiafãán movo angtodpkfr udf sério mo pfssns quo andoãf gf fgækiso mfsgoaossimfmos o njbotivns f ftigcir o, tordigf gf fvfkifãán mf igstruãán o quo vorodns
pnstorinrdogto gn moaursn mosto prnbotn. ]ogmn od dogto fquokf moeigiãán, gn igäain mo afmf fgn
kotivn, é idpnrtfgto quo ns prneossnros tog`fd udf porspotivf cknjfk o fjrfgcogto od rokfãán fn
prnaossn mo ogsign-fprogmizfcod. Ostf porspotivf fssogtf od 1 tipnkncifs quo so ogangtrfd
fprosogtfmfs gn osquodf socuigto.
Fjnrmfgmn afmf ud mfquokos tipns mo pkfgieiafãán mo enrdf suaigtf, f roeorir quo f pkfgieiafãán mo
kngcn prfzn prossupÿo n angbugtn mo todfs quo efzod pfrto mf misaipkigf nu f soquâgaif mo
misaipkigfs quo enrdfd n aursn nu figmf fkcn dfis fjrfgcogto quo miz rospoitn f tnmn n sistodf mo
ogsign, gndofmfdogto, fn aurräaukn.
Gn quo rospoitf ì pkfgieiafãán mo démin prfzn, f dosdf angtodpkf n aiakn mn prnaossn mo
motordigfmn ogsign-fprogmizfcod, gnrdfkdogto, angsimorf-so f ugimfmo kotivf, ngmo sán
fprosogtfmfs fs andpotâgaifs aogtrfis o njbotivns pomfcñcians, jod andn, imogtieiafd-so ns
détnmns, ostrftécifs o roaursns f utikizfr gf prnssoauãán mn prnaossn omuaftivn. Figmf so efz
dogãán ì afkogmfrizfãán, f eid mo cuifr f angmuãán mfs dftérifs, pnr nutrn kfmn, roang`oaod ns
tipns o igstrudogtns mo fvfkifãán. Figmf f dogaingfr quo f pkfgieiafãán mo démin prfzn oxico mn
\KFGIEIAFÃÁN
Kngcn \rfzn
Aiakns mo ostumns mf misaipkigf nu fgn
kotivn
Démin \rfzn
\oränmn nu ugimfmo kotivf
Aurtn \rfzn
Fukf nu poquogn gòdorn mo fukfs
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prneossnr todpn o osenrãn, movogmn, gn ogtfgtn, sor ogafrfmf andn ud mosfein igtokoatufk o
prneissingfk.
Qnjro f pkfgieiafãán mo aurtn prfzn, anduddogto mosicgfmf pnr \kfgn mo Fukf, f roeorir quo
‛XoTgqufgtn prneossnros, afjo-gns efzor fkcud tipn mo pkfgieiafãán mfs gnssfs fukfs, gán sñ f täpiaf
pkfgieiafãán fgufk dfs tfdjéd ud pkfgn pfrf afmf fukf— (Afrvfk`n & Qodfgf, :<61, p. 15).
\rnssocuod fs futnrfs (:<61, p. 15) fn moeogmorod quo,
Osto pkfgn pnmo rosudir-so f udf roprosogtfãán dogtfk mns tñpians nu imoifs quo quorodnskovfr pfrf f sfkf mo fukf, sor pfrtik`fmn igenrdfkdogto and ns ankocfs gns anrromnros mf osankfnu gf sfkf mns prneossnros nu fssudir ud rocistn osaritn dfis nu dogns enrdfk, and dfis nudogns motfk`o. X]nmfvif gTns òktidns fgns, f fvfkifãán mn mosodpog`n mnaogto anknanuogenquo gostf midogsán mf pkfgieiafãán f aurtn prfzn, trfzogmn pfrf duitfs mfs gnssfs osankfs
f pronaupfãán mo okfjnrfr ud pkfgn mo fukf enrdfk o pré-enrdftfmn, f sor ogtrocuo fn prneossnr fvfkifmnr pnr afmf fukf njsorvfmf.
F pkfgieiafãán mo aurtn prfzn prossupÿo, gfs pfkfvrfs mo Afrvfk`n & Qodfgf (:<61, p. 15), f
moeigiãán mns angaoitns, f okoiãán mns prnaomidogtns o mfs ostrftécifs, jod andn, fs sufs enrdfs
mo roprosogtfãán. ]nrgf-so icufkdogto idpnrtfgto n rocistn mo ovogtufis fspotns quo pnssfd
susaitfr mieiaukmfmos, andn gnãÿos iganrrotfs nu orrns andugs, pnr enrdf f prndnvor f roekoxán. N
pkfgn mo fukf movoræ figmf ‛mosarovor f soquâgaif o n angtoòmn mfs ftivimfmos quo irodns usfr—
(Afrvfk`n & Qodfgf, :<61, p. 15).
Fquokfs futnrfs (:<61, p. 10) fjnrmfd figmf f quostán mn idprnvisn gn moaursn mf fukf
provifdogto pkfgieiafmf, mizogmn quo,
Fs fukfs quo pkfgieiafdns god sodpro so angarotizfd oxftfdogto od prætiaf.Eroquogtodogto, todns quo rovor, dnmieiafr nu idprnvisfr ns gnssns pkfgns mo fukf, pnrquo nsfkugns sfjod dfis, nu dogns, mn quo osporævfdns. Fs fukfs, o prigaipfkdogto fs misaussÿos,
pnmod kovfr-gns pnr afdig`ns quo gñs gán täg`fdns provistn o god sodpro é akfrn somovodns nu gán prnssocuir and n igosporfmn. (…) Od corfk, movodns prnaurfr prndnvormisaussÿos snjro imoifs quo ns fkugns gán andproogmod. Gn ogtfgtn, god sodpro é akfrn n quons fkugns andproogmod o gán andproogmod. Gán `æ ud dfpf mn afdig`n f socuir gn quo soroeoro f qufgmn idprnvisfr ud pkfgn mo fukf nu gán, o aortfdogto gán `æ udf miroãán aortf
pfrf udf misaussán. Afmf afsn é ud afsn!
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6.=. F fvfkifãán andn ugimfmo mo domimf mns ang`oaidogtns
Gostf soãán idpnrtf fjnrmfr f fvfkifãán andn ugimfmo mo domimf mns ang`oaidogtns fmquirimns
pokns fkugns fn kngcn mn prnaossn mo ogsign-fprogmizfcod. Gf vormfmo, ‛XuTd ogsign sod
njbotivns sorif ud ogsign aocn o fn fafsn8 sod fvfkifãán sorif ud ogsign pnuan odpog`fmn gf
dok`nrif mf qufkimfmo mf omuafãán— (Zijoirn, 6991, p. ::).
Gfs pfkfvrfs mo Ostrokf & Gñvnf (:<6:, p. 60), f fvfkifãán,
X]Tod fjrfgcimn ns dfis mivorsns gävois, fspotns o okodogtns, andn pnr oxodpkn2 fkugns8 prneossnros8 ogsign, détnmns o ostrftécifs8 doins o dftorifis8 dfgufis osankfros8 supnrtos omnaudogtns mo ogsign ì mistêgaif8 aiakns mo ogsign o ostruturfs omuaftivfs8 oquipfdogtns o
igstfkfãÿos osankfros o mo enrdfãán8 ostfjokoaidogtns o igstituiãÿos mo ogsign8 prnbotns, prncrfdfs, pkfgns mo ostumn o aurräaukns8 roenrdfs omuaftivfs o ignvfãÿos mo tnmf f nrmod8 pnkätiafs mo omuafãán8 sistodfs omuaftivns cknjfis o sous sujsistodfs o fté f prñprif fvfkifãán.(…) X\nr nutrn kfmn fT fvfkifãán igakui n angtrnkn gf domimf od quo osto é tndfmn andnvorieiafãán nu domimf mo mistêgaifs, misaropêgaifs, mosvins, angenrdimfmo nu anorâgaif, quorsobf ogtro pkfgieiafãán o rofkizfãán, rocukfdogtfãán o fpkiafãán, njbotivns o rosuktfmns, quorandn rosuktfmns o goaossimfmos.
\frf ns futnros \igtn & Qfgtns (:<<5, p. 61), gán so pnmo efkfr mo fvfkifãán sod f rokfaingfr and n
quo so ogtogmo pnr ogsign o fprogmizfcod, pnis ‛XfT fvfkifãán ostæ igtor -rokfaingfmf and n dnmokn
pomfcñcian quo fssogtf gfs angaopãÿos ogtro ogsigfr o fprogmor o gfs rokfãÿos quo ostfs
angaopãÿos motordigfd—.
Mostfafd figmf fquokos futnros (:<<5, p. :?) quo oxisto f pnssijikimfmo mf fvfkifãán pnmor fssudir
mivorsfs eugãÿos, ogtro okfs f enrdftivf o sudftivf, ngmo ‛XfT enrdftivf é fquokf quo so pÿo fn
sorviãn mo ud prncrfdf od mosogvnkvidogtn, and n njboativn mo n dok`nrfr. F sudftivf é f quo
so nriogtf pfrf andprnvfr f oeiaæaif mn prncrfdf gn eigfk mn sou mosogvnkvidogtn—.
Gfs pfkfvrfs mo Fkvos (:<<=, p. =1) ‛XfT enrdf andn ns prneossnros fvfkifd rovokf n dnmn andn
ns fkugns fprogmod, fn dosdn todpn quo moixf trfgspfroaor n tipn mo prætiafs aurriaukfros mo
ogsign-fprogmizfcod—. \nr nutrn kfmn, moeogmod Dfa`fmn & Cngãfkvos (6996, p. 6<=) quo ‛XnTnjboativn mf fvfkifãán gán é f misaridigfãán ogtro ostumfgtos, dfs fssocurfr quo n mosicg mns
aursns porditf n dæxidn mo oeiaiâgaif gf fprogmizfcod—, dfs pnr nutrn kfmn, tfdjéd pordito quo
n fkugn bukcuo ‛f suf fmoqufãán od tordns mo oeiaæaif od rokfãán fns nutrns fkugns— (Dfa`fmn &
Cngãfkvos, 6996, p. 6<?). ]fdjéd pfrf Cik (:<<0, p. :==) ‛XéT pnr doin mf fvfkifãán quo so
vorieiaf so mo eftn ostán nanrrogmn dumfgãfs gn andpnrtfdogtn mns ostumfgtos, jod andn od quo
domimf ostfs dumfgãfs ostán nanrrogmn—. Gf dosdf kig`f mo rfainaägin Qfaristæg & Cñdoz (6990,
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p. 69?), f fvfkifãán ‛movo sor ogtogmimf andn ud mifcgñstian f sorviãn mfs goaossimfmos mo
ang`oaidogtn mn fkugn/f—.
Gf npigián \okissngi (:<<9, p. 61<) f fvfkifãán pordito f njsorvfãán mns njbotivns mn prnaossn mo
ogsign-fprogmizfcod, quo movo fssogtfr gud pordfgogto mifcgñstian quo fgfkisf f situfãán od
quo so ogangtrf n prnaossn, f eid mo ‛prnpnr gnvns doins mo domiãán o mo igtorvogãán mn
prneossnr—.
\okissngi (:<<9) o Cik (:<<0) frcudogtfd quo f fvfkifãán movo sor bustfdogto ud igstrudogtn
nriogtfmnr mo njbotivns omuafaingfis, o, pnr angsocuigto, movo `fvor udf ostroitf rokfãán ogtro
ossos andpngogtos mn pkfgn mo ogsign.
\frf Zijoirn (6991, p. ?) f eugãán mo fvfkifr fssudo ‛ud kucfr propngmorfgto od qufkquor
nporfãán mo pkfgofdogtn sistodætian o gns dfis mivorsns mndägins— quo visfd sodpro n fkafgao
mfs dotfs o njbotivns. \rnssocuo n dosdn futnr (6991, p. ?) fn moeogmor quo, pfrf cfrfgtir n
suaossn mf nporfãán pkfgofmf, é goaossærin ‛fvfkifr so ostæ f moanrror andn provistn o, pnr nutrn,
fvoricufr so ns rosuktfmns njtimns sán, mo efatn, ns protogmimns— istn pfrf imogtieiafr
ftodpfmfdogto ns orrns o mosvins quo angmiaingod n prnaossn mo ogsign-fprogmizfcod
provifdogto angaojimn o mosobfmn, pnis pfrf Zijoirn (6991, p. ?) ‛XfT fvfkifãán fn kngcn mn
trfboatn f poranrror pordito, pokn angtrærin, igtrnmuzir anrroãÿos nu ostrftécifs fktorgftivfs, qufgmnfs airaugstêgaifs n bustieiquod, o roangmuzir n prnboatn ì rntf trfãfmf—.
Ns tipns eugmfdogtfis mo fvfkifãán mo quo n prneossnr so snanrro sán f mifcgñstiaf8 f enrdftivf8 o,
f sudftivf, quo "gán roprosogtfd ostrftécifs fktorgftivfs mo fvfkifãán dfs sid enrdfs
andpkodogtfros, gán mispogsfgmn qufkquor mokfs gog`udf mfs nutrfs. And oeoitn, sorvod eugãÿos
mistigtfs, od dndogtns mistigtns, togmn n prneossnr quo roanrror f tnmfs— (Zijoirn, :<<1, p. 1=:).
]fdjéd \okissngi (:<<9, p. 61:) feirdf quo ‛XoTgtogmo-so pnr fvfkifãán enrdfk fquokfs prætiafs
quo ogvnkvod n usn mo igstrudogtns mo fvfkifãán oxpkäaitns, aubns rosuktfmns pnmod soroxfdigfmns njbotivfdogto pokn fkugn—.
Gn quo miz rospoitn ì fvfkifãán mifcgñstiaf, n sou njbotivn eugmfdogtfk é,
X\Trnaomor f udf fgækiso mo ang`oaidogtns o fptimÿos quo n fkugn movo pnssuir gud mfmndndogtn pfrf pnmor igiaifr gnvfs fprogmizfcogs. Ostf fgækiso vfi porditir fn prneossnr efzorud «mifcgñstian¸ mf situfãán prosogto o «prosarovor¸ fs domimfs quo so feicurod fmoqufmfsefao fns njboativns od vistf. F fvfkifãán mifcgñstiaf tod kucfr, corfkdogto, gn igäain mo udfugimfmo nu socdogtn mo ogsign, sogmn pnr vozos utikizfmf, figmf quo dogns eroquogtodogto,gn moanrror mn prñprin prnaossn mo fprogmizfcod. (Zijoirn, :<<1, p. 1=:)
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Gn quo rospoitf ì fvfkifãán enrdftivf, Kodns, Govos, Afdpns, Angaoiãán & Fkfiz (6990, p. :3)
angsimorfd quo ostf efz pfrto igtocrfgto mn prnaossn mo ogsign-fprogmizfcod o,
XATngsisto gn fandpfg`fdogtn pordfgogto mf gfturozf o qufkimfmo mf fprogmizfcod mo afmffkugn, nriogtfgmn f igtorvogãán mn prneossnr mo dnmn f mfr-k`o f pnssijikimfmo mo tndfr fsmoaisÿos fmoqufmfs ìs afpfaimfmos o goaossimfmos mns fkugns. Fkéd missn, enrgoao fns fkugnsokodogtns quo roenrãfd, anrricod o igaogtivfd f fprogmizfcod, fudogtfgmn-k`o f oeiaæaif,
pnis protogmo-so quo quod fprogmo tndo pfrto fativf gn sou prnaossn mo fprogmizfcod.
\nr òktidn, ‛XfT fvfkifãán sudftivf angsisto gud jfkfgãn mn quo n fkugn fprogmou, gud buäzn
cknjfkizfgto snjro n mosogvnkvidogtn mns ang`oaidogtns, andpotâgaifs, afpfaimfmos o ftitumos mn
fkugn— (Kodns ot fk., 6990, p. 1<). Angvéd figmf sujkig`fr quo ‛f fvfkifãán sudftivf pordito,
figmf, tndfr moaisÿos snjro f akfssieiafãán eigfk, f prncrossán nu f aor tieiafãán mn fkugn— (Kodns
ot fk., 6990, p. 1<).
6.?. F pomfcncif and roaursn f gnvfs eorrfdogtfs mo ogsign
Efao ì duktipkiaimfmo mo gnvimfmos pomfcñciafs quo tnmns ns mifs surcod gn dorafmn, fs osankfs,
od ospoaifk, fs sfkfs mo fukfs, sogtod f goaossimfmo mo fandpfg`fr ns todpns o neoroaor fnsfkugns fktorgftivfs omuafaingfis afpfzos mo andpotir and f akæssiaf oxpnsiãán mf dftérif. \frf
Eifk`n (:<<0, p. 6::90),
F efktf mo dntivfãán é f prigaipfk afusf mn mosigtorosso mns fkugns, qufso sodpro fafrrotfmf pokf dotnmnkncif utikizfmf pokn prneossnr fn ropfssfr ns angtoòmns. \frf mosportfr n igtorossomn fkugn pfrf f fprogmizfcod é goaossærin n usn mo udf kigcufcod ftrfogto, afpfz mofprnxidæ-kn n dæxidn pnssävok mf rofkimfmo, trfgsenrdfgmn ns angtoòmns od vivâgaif.
Fquokf futnrf (:<<0, p. 6::90) prnssocuo fn feirdfr quo,
Dosdn mifgto mo tfgtfs eorrfdogtfs ignvfmnrfs gn afdpn mf omuafãán, tfis andn2 f igtrnmuãánmf igenrdætiaf, n usn mo duktidämifs, f igtorfãán vif igtorgot, ota., pnr suf voz tán idpnrtfgtoso od fsaogmâgaif `nbo, n prneossnr figmf ogangtrf duitfs mieiaukmfmos od sfkf mo fukf,
prigaipfkdogto gn quo miz rospoitn ì dntivfãán mns fkugns pfrf f fprogmizfcod.
Andoãfrodns pnr mostfafr f utikizfãán mns bncns mimætians andn eorrfdogtfs mo ogsign. \frf fs
futnros Jritn, Jnrcos, Jnrcos, Qfgtns, Dfraifgn & Gugos (:<6:, p. ?9<) ‛XfTtufkdogto, é
roang`oaimf f idpnrtêgaif mf mivorsieiafãán mns dftorifis mimætians pfrf f dok`nrif mns prnaossns
mo ogsign fprogmizfcod—. Qocugmn fquokfs futnrfs (:<6:, p. ?9<), ostos dftorifis mimætians
efvnroaod n prnaossn mo fprogmizfcod ‛movimn f suf afpfaimfmo mo idpuksingfr n fkugn f
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angstruir ftivfdogto sou fprogmizfmn, od quo f angstruãán mn ang`oaidogtn so mæ mo dfgoirf
prfzornsf o dntivfgto—.
\frtik`f mf dosdf npigián Eifk`n (:<<0, p. 6::99) fn dogaingfr quo ‛XnTs bncns omuaftivns and
eigfkimfmos pomfcñciafs rovokfd f suf idpnrtêgaif, pnis prndnvod situfãÿos mo ogsign-
fprogmizfcod o fudogtfd f angstruãán mn ang`oaidogtn, igtrnmuzigmn ftivimfmos kòmiafs o
prfzornsfs—.
\nr nutrn kfmn, pfrf Jritn ot. fk. (:<6:, p. ?91), aitfgmn Okhngig (6990), ‛n bncn pnmo sor udf
npnrtugimfmo mo ogtrnsfdogtn ogtro fkugn o prneossnr andn enrdf mo ogriquoaidogtn o dntivfãán
pfrf f fprogmizfcod. É udf ftivimfmo od quo so roangstrnod fs rokfãÿos snaifis—. Gán njstfgto, f
propfrfãán mo udf fukf dfis migêdiaf oxicir, pnr pfrto mn prneossnr, ud trfjfk`n supkodogtfrdfs, aortfdogto, duitn dfis prnmutivf o and rotnrgns jfstfgto sicgieiaftivns od rokfãán ìs fukfs
rntigoirfs, angvéd sfkiogtfr quo, and f vfstf toagnkncif faossävok o mo ang`oaidogtn cogorfkizfmn,
f dfinr pfrto mfs vozos tor ud qufmrn mo ciz o ‛sfkivf—, gán é sueiaiogto pfrf ftrfir f ftogãán mns
fkugns (Eifk`n, :<<0, pp. 6::90-6::999).
Mo gntfr quo ns bncns mimætians tâd vigmn f cfg`fr ospfãn gfs osankfs ‛XgTudf togtftivf mo trfzor
n kòmian pfrf mogtrn mf sfkf mo fukf. Farosaogtf-so quo f protogsán mf dfinrif mns prneossnros and
f suf utikizfãán é tnrgfr fs fukfs dfis fcrfmævois, and n igtuitn mo efzor and quo f fprogmizfcodtnrgo-so fkcn dfis efsaigfgto— (Jritn ot. fk., :<6:, p. ?99, aitfgmn Kfrf, :<<=).
Jritn ot. fk. (:<6:, p. ?9:) feirdfd quo nutrns futnros, tfis andn, (Qfgtfgf, :<<08 Zozogmo, :<<08
o, Qnfros, :<<=) ‛mostfafd quo n njbotivn mns bncns nu mfs ftivimfmos kòmiafs gán so rosudo
fpogfs od efaikitfr quo n fkugn dodnrizo n fssugtn fjnrmfmn, dfs sid n igmuzf fn rfainaägin, ì
roekoxán, fn pogsfdogtn arätian o ì (ro)angstruãán mn sou ang`oaidogtn—. \nr nutrn kfmn, ns fkugns
fn sorod mosfeifmns porfgto f pnssijikimfmo mo vogaor ‛prnvnaf udf sogsfãán fcrfmævok, pnis fs
andpotiãÿos o ns mosfeins sán situfãÿos quo doa`od and gnssns idpuksns— (Eifk`n, :<<0, p.
6::99).
É mo ospoaifk mostfquo dogaingfr quo ‛XnT bncn od si pordito quo n prneossnr, pnr doin mf
njsorvfãán mns fkugns od fãán (bncfgmn), ang`oãf gán sñ andn afmf ud ostæ kimfgmn and n
angtoòmn omuafaingfk njbotn mn bncn, dfs tfdjéd poraojf ns fspoatns andpnrtfdogtfis, mo
kimorfgãf, annporfãán o étiaf— (Jritn ot. fk., :<6:, p. ?91). Mo roeorir figmf quo ‛XnTs bncns sán dfis
quo sidpkos oxoraäains. Npnrtugizf fn fkugn arifr ostrftécifs, fprogmor f sor arätian o angeifgto od
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si dosdn, gán fpogfs f pogsfr, dfs igaogtivf f trnaf mo imoifs, angtrijuigmn pfrf n
mosogvnkvidogtn mf futngndif— (Ufkogto, :<<?, p. :).
\frf Eifk`n (:<<0, p. 6:1<<), ‛XéT idpnrtfgto quo ns bncns pomfcñcians sobfd utikizfmns andn
igstrudogtns mo fpnin, angstituigmn okodogtns òtois gn roenrãn mo angtoòmns bæ fproogmimns
fgtorinrdogto—. \nr nutrn kfmn, f utikizfãán mo bncns pomfcñcians movo cfrfgtir ‛ud ogvnkvidogtn,
tfgtn mn prneossnr, qufgtn mn fkugn. O gosto ogvnkvidogtn, fdjns ostán sogmn, ì suf dfgoirf,
igsorimns gn prnaossn ogsign/fprogmizfcod, o oxporidogtfgmn n prfzor mfs fprnprifãÿos o mf
angstruãán mn ang`oaidogtn— (Eifk`n, :<<0, p. 6:1<<).
Qnjro n usn mfs ]oagnkncifs mf Igenrdfãán o mf Andugiafãán, f mizor quo ‛XnT angstfgto fvfgãn
mfs ]oagnkncifs mf Igenrdfãán o mf Andugiafãán (]IA), angmuz f ud gnvn pfrfmicdf mn prnaossn ogsign/fprogmizfcod, dnmieiafgmn ns pfpéis mns pkfyors o fktorfgmn n angaoitn mo sfkf mo
fukf— (\naig`n & Cfspfr, :<6:, p. 6=1). \rnssocuod fquokos futnros (:<6:, p. 6=5) pfrf frcuir quo
‛XnT andputfmnr gf sfkf mo fukf pnmo sor vistn andn udf gnvimfmo, ngmo angaoitns pnmod sor
modngstrfmns fns fkugns ftrfvés mo sistodfs fuminvisufis, snanrrogmn-so mo sngs, idfcogs o
vämons, utikizfgmn ostos roaursns andn supnrto gf andproogsán mns angtoòmns toñrians—.
\ngto (6991, p. ?5) ogtogmo quo ‛f propfrfãán mfs gnvfs corfãÿos pfrf f pkogf igsorãán gf
snaiomfmo dnmorgf gán pnmo sor eoitf usfgmn ns qufmrns aukturfis o ns igstrudogtns toagnkñciansmn pfssfmn—. É gostos tordns quo ‛XgTn prnaossn omuaftivn mns gnssns mifs, n ogsign supnrtfmn
pokfs ]IA é okoitn pnr fkcugs prneossnros, sogmn ud fuxäkin oquivfkogto f udf eorrfdogtf quo
oxorao motordigfmfs eugãÿos gudf sfkf mo fukf— (\naig`n & Cfspfr, :<6:, p. 6=3). \nr nutrn kfmn,
tfdjéd so vorieiaf quo ‛f igakusán mn andputfmnr gn fdjiogto omuaftivn é udf idpnsiãán. F
dosdf tod simn andproogmimf pokns dfis mivorsns cnvorgns, quo tâd prndnvimn n faossn o n usn
ìs ]oagnkncifs mo Igenrdfãán o Andugiafãán— (\naig`n & Cfspfr, :<6:, pp. 6=0-6=9).
Fkcudfs vnzos so kovfgtfd qufgtn fn kivro faossn o utikizfãán mfs ]IA gfs sfkfs mo fukf, tnmfvif, f
sfkiogtfr quo ‛XtTnmfs fs toagnkncifs, mo ud dnmn corfk, pnmod sor usfmfs mo enrdf idprñprif, dfs
fs dosdfs mán fn sor `udfgn f pnssijikimfmo qufso igeigitf mo faossn ì igenrdfãán, quo pnmoræ sor
trfgsenrdfmf od ang`oaidogtn— (\naig`n & Cfspfr, :<6:, p. 6=9). \oso fs mivorcâgaifs od tnrgn
mf utikizfãán mfs ]IA gf sfkf mo fukf, idpnrtf sfkiogtfr quo ostfs ‛sán okodogtns motordigfgtos gf
arifãán mo gnvns dnmokns pomfcñcians— (\naig`n & Cfspfr, :<6:, p. 6=3).
Gf rotf eigfk mostf pridoirf pfrto mosto rokftñrin, f roeorir figmf quo pfrf Jfrtnkndé (:<<:, p. :?),
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Kf ogsoöfgzf y ok fprogmizfbo so mojog angvortir og ug prnaosn angtigun mo trfmuaaiñg mokogcufbos, añmicns y afgfkos, mok visufk fk vorjfk, mok fuminvisufk fk osaritn, y viaovorsf. Kfandugiafaiñg so ogriquoao, kns angnaidiogtns so angsnkimfg, kf igenrdfaiñg quo so fmquioro
euorf mok fukf so igtocrf og kf quo os trfjfbfmf mogtrn.1
Gostos tordns, f utikizfãán, quor mo bncns pomfcñcians, quor mfs ]IA, mogtrn mfs sfkfs mo fukfs
rovosto-so mo pfrtiaukfr igtorosso andn sfkvfcufrmf mf ignvfãán pomfcñciaf o cfrfgto mf dntivfãán
mns fkugns, n quo ‛idpkiaf f goaossærif ftufkizfãán qufgtn fns ftufis roaursns pomfcñcians
mispngävois gf ftufkimfmo pfrf fuxikifr gn prnaossn mo ogsign-fprogmizfcod— (Jritn ot. fk., :<6:, p.
5<=).
1 ]rfmuãán kivro2 N ogsign o f fprogmizfcod movod angvortor-so gud prnaossn angtägun mo trfmuãán mo
kigcufcogs, añmicns o afgfis, mn visufk fn vorjfk, mn fuminvisufk fn osaritn, o viao-vorsf. F andugiafãán
ogriquoao-so, ns ang`oaidogtns angsnkimfd-so, f igenrdfãán quo so fmquiro enrf mf sfkf mo fukf igtocrf-so gf
quo é trfjfk`fmf mogtrn mf sfkf
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Zoeorogaifãán
FJZFG]OQ, \. (:<<6). Aurräaukn Gfaingfk mn Ogsign Jæsian2 Andpotâgaifs Ossogaifis. Kisjnf2Digistérin mf Omuafãán, Mopfrtfdogtn mf Omuafãán Jæsiaf.
FKUOQ, D. (:<<=). Aurräaukn o fvfkifãán. \nrtn2 \nrtn Omitnrf.
FZOGMQ, Z. (:<<0). Fprogmor f ogsigfr . (3.ª Om.). Kisjnf2 DaCrfw-@ikk.
JFZ]NKNDÉ, F. (:<<:). Qnaiomfm mok angnaidiogtn, snaiomfm mo kf igenrdfaiñg, osauokf. Ig F. Fkæs (Nrc.), Kfs toagnkncäfs mo kf igenrdfaiñg y mo kf andugiafaiñg og kf osauokf. Jfraokngf2Crfñ, 61-:9.
JZI]N, K.8 JNZCOQ, F.8 JNZCOQ, A.8 QFG]NQ, M.8 DFZAIFGN, O. & G_GOQ, Q. (:<6:).
Fvfkifãán mo ud digiaursn snjro n usn mo bncns gn ogsign. \ijim2 oxporiâgaifs o roekoxÿos. Unk. 0(:), ?09-56?.
AFJZI]N, J. & NKIUOIZF, D. (699:). Mimæatiaf mfs Aiâgaifs Oangñdian-Qnaifis.Fpngtfdogtns ‑ _givorsimfmo Fjortf.
AFMO]O, E. (:<66). F igtorfaãán ogtro f sfkf mo fukf o n dusou andn ostrftécif mo ogvnkvidogtngf fprogmizfcod. (Gán pujkiafmn). Kisjnf2 _givorsimfmo mo Kisjnf.
AFZUFK@N, K8 & QODFGF, Q. (:<61). _d pkfgn mo fukf. Omuafãán o Dftodætiaf. Unk.6:6, 15-10.
AFQ]ZN, C. (:<<:). F midogsán ostétiaf mf omuafãán. Ig O. N. Domoirns (Nrc.), Omuafãánafdig`n pfrf n séaukn PPI, Fatfs mn I ankñquin mo eiknsneif mf omuafãán . \ngtf Mokcfmf2_givorsimfmo mns Fãnros.
ANQDO, F. & ]ZIGMFMO, Z. (:<6<). Omuafr o fprogmor gf osankf2 quostÿos, mosfeins orospnstfs pomfcñciafs. Uikf Gnvf mo Cfif2 Eugmfãán Dfguok Koán.
MOKNZQ, B. (6995). Omuafãán2 ud tosnurn pnr mosanjrir. Zokftñrin pfrf f _GOQAN mfAndissán Igtorgfaingfk snjro Omuafãán pfrf n séaukn PPI . (0.ª om.). \nrtn2 Omiãÿos FQF.
OQ]ZOKF, F. & GÑUNF, F. (:<6:). Fvfkifãÿos od Omuafãán2 Gnvfs porspotivfs. \nrtn2 \nrtn
Omitnrf.
EFZIFQ, I. (:<<9). Mimætiaf o mnaâgaif2 fprogmogmn f prneissán. (:.ª Om.). Jrfsäkif2 Käjor Kivrn.
EOZZOIZF, G. (:<6:). N mosfein mo njsorvfr f sfkf mo fukf2 udf prnpnstf toñrian-dotnmnkñciaffmfptfmf fns gnvns mosfeins mf snaiomfmo od romo. Aogtrn mo Igvosticfãán o Ostumns mo Qnainkncif ‑ Igstitutn _givorsitærin mo Kisjnf. o-Snrhigc \fpor g.² 616/:<6:.
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
:<
EIFK@N, G. (:<<0). Ns bncns pomfcñcians andn eorrfdogtfs mo ogsign. OM_AOZO2 ]onrifs,
Dotnmnkncifs o \rætiafs. Faomimn od 65 mo Dfin mo :<61 ftrfvés mo2`ttp2//www.puapr.jr/ovogtns/omuaoro/omuaoro:<<0/fgfis/pme/:91^66=.pme
EZOIZO, \. (6995). \omfcncif mf futngndif2 Qfjoros goaossærins ì prætiaf omuaftivf. (15.ª Om.).Qán \fukn2 \fz o ]orrf.
CIK, F. (:<<0). Mimætiaf mn Ogsign Quporinr . Qán \fukn2 Ftkfs.
@FZCZOFUOQ, F., (:<<=). F prneissán mo ogsigfr, `nbo. Ig Fmán, F.8 Dfrtigs, O. (nrcs.). Ns \rneossnros2 Imogtimfmos (Zo)angstruämfs. Kisjnf2 Omiãÿos _givorsitærifs Kusñengfs.
KODNQ, U.8 GOUOQ, F.8 AFD\NQ, A8 ANGAOIÃÁN, B. & FKFIR, U. (6990). F Gnvf Fvfkifãán
mf Fprogmizfcod. (?.ª om.). Kisjnf2 ]oxtn Omitnrf.
KOGCZFG, \. (6906). Igtrnmuãán ì omuafãán pordfgogto. :.ª Om.. Kisjnf2 @nrizngto.
K_AHOQI, A. (6991). Eiknsneif mf omuafãán. Qán \fukn2 Anrtoz Omitnrf.
DFA@FMN, E. & CNGÃFKUOQ, D. (6996). Aurräaukn o mosogvnkvidogtn aurriaukfr2 \rnjkodfso porspoativfs. \nrtn2 Omiãÿos FQF.
DFZ]IGQ, \. (:<<5). Mimætiaf toñriaf/mimætiaf prætiaf2 \frf fkéd mn angerngtn. (0.ª Om.). Qán\fukn2 Knynkf.
\F]ZÄAIN, D. (6901). ]onrif mf Omuafãán. _givorsimfmo mo Évnrf.
\OKIQQNGI, F. (:<<9). Njbotivns omuafaingfis o fvfkifãán mf fprogmizfcod. Fguærin mf
\rnmuãán Mnaogto. Qán \fukn, Unk. 1 (?), 6:9-619.
\IG]N, B. & QFG]NQ, K. (:<<5). Dnmokns mo fvfkifãán mfs fprogmizfcogs. Kisjnf2 _givorsimfmoFjortf.
\NAIG@N, Z. & CFQ\FZ, B. (:<6:). N usn mfs ]IA o fs fktorfãÿos gn ospfãn omuaftivn. Oxomrf2 Omuafãán/Enrdfãán. Unk. 5, 6=1-6?=.
\NG]O, B. (6991). Ns prneossnros o fs Gnvfs ]oagnkncifs2 Mosfeins prneissingfis o oxporiâgaifs moenrdfãán. Igenrdætiaf o Omuafãán. Unk. =, ?5-56.
ZIJOIZN, K. (6991). Fvfkifãán mf fprogmizfcod. (=.ª om.). Kisjnf2 ]oxtn Omitnrf.
ZIJOIZN, A. (:<<5). Fprogmizfcod annporftivf gf sfkf mo fukf2 _df ostrftécif pfrf fquisiãánmo fkcudfs andpotâgaifs ancgitivfs o ftitumigfis moeigimfs pokn digistérin mf omuafãán - _d
ostumn and fkugns mn 9² fgn mo osankfrimfmo. (Gán pujkiafmn). Uikf Zofk2 _givorsimfmo mo ]ræs-ns-Dngtos o Fktn Mnurn.
ZNMZÄC_OR, A. (:<66). _gf roekoxiñg dotnmnkñciaf snjro su ogsoöfgzf. Faomimn od <1 moMozodjrn mo :<6: ftrfvés mo2 `ttp2//www.oudom.got/kijrns-crftis/:<66m/6<5=/pfrfmicdf.`tdk
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
:6
ZNKMÁN, D. (:<<9). Ostrftécifs mo ogsign ‑ n sfjor o n fcir mn prneossnr . \nrtn2 EugmfãánDfguok Koán.
QIKKIGQ, @.8 RFZIGQ, Q. & D_KENZM, J. (:<<:). S`ft a`frfatoristias fgm prnaossos moeigo fsa`nnk fs f kofrgigc nrcfgisfting> Is t`is f usoeuk angaopt tn fppky tn sa`nnks> Igtorgftingfk Omuafting Bnurgfk . Unk. 1 (6), :=-1:.
Q]NOZ, Q.8 ANZ]OQÁN, K. & ANZZOIF, B. (:<<6). Igtrnmuãán. Ig Qtop`og Z. Qtnor, KuizfAnrtosán o Bnsé F. Anrroif (Nrcs.), ]rfgsgfaingfkizfãán mf omuafãán ì ‛omuafãán— mf ariso.\nrtn2 Omiãÿos Ferngtfdogtn.
]OIPOIZF, D. & ZOIQ, D. (:<6:). F nrcfgizfãán mn ospfãn od sfkf mo fukf o fs sufs idpkiafãÿosgf fprogmizfcod annporftivf. Dotf2 Fvfkifãán. Unk. = (66), 65:-603.
UFKOG]O, F. (:<<?). Fãán feirdftivf, rokfãÿos rfaifis o omuafãán jæsiaf. Zovistf Jrfsikoirf mo Omuafãán. Unk. :0, 5:-35.
UOICF, I. (:<<9). F fvogturf mo enrdfr prneossnros. Qán \fukn2 \fpirus.
RFJFKRF, D. (:<<<). \kfgieiafãÿos o mosogvnkvidogtn aurriaukfr gf osankf. \nrtn2 OmiãÿosFQF.
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
\FZ]OJZOUO GÆKIQO M
OUNK_ÃÁN M
ANG]FJIKIMFMO
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
:1
Ägmiao
6.6. Igtrnmuãán ........................................................................................................................ :=
6.:. Fgticuimfmo ....................................................................................................................... :=
6.1. Imfmo Démif ...................................................................................................................... :3
6.=. Qéaukn PU .......................................................................................................................... :0
6.?. Qéaukns PUI, PUII , PUIII o PIP ............................................................................................ 1<
6.5. Qéaukn PP o ftufkimfmo ...................................................................................................... 1:
Zoeorogaifãán ............................................................................................................................... 1=
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
:=
6.6. Igtrnmuãán
Vufgmn pogsfdns gf `istñrif mf Angtfjikimfmo, igovitfvokdogto, fkcudfs quostÿos so anknafd, tfis
andn2 Vufgmn surciu f Angtfjikimfmo> Mo quo enrdf surciu> Vuo goaossimfmos f Angtfjikimfmo
prnaurfvf sftisefzor> Ogtro nutrfs quostÿos rokovfgtos pfrf moaierfr fs rfzÿos mf oxistâgaif mf
Angtfjikimfmo.
Mo fanrmn and Qæ (6990, p. 69) aitfgmn Dokis, ‛mosmo quo n `ndod so pronaupnu and n fdfg`á,
pronaupnu-so, tfdjéd od «efzor fs angtfs¸—, odjnrf god sodpro snujosso andn utikizfr fs
igenrdfãÿos quo if roank`ogmn, gndofmfdogto fquokfs quo so mostigfvfd f efzor efao ì
igsueiaiâgaif mf dodñrif `udfgf. Mfqui moanrro quo f angtfjikimfmo surciu mf goaossimfmo mo so
arifr ud angbugtn mo prnaossns prætians mostigfmns f suprir f dodñrif mns dorafmnros, f pfrtir mn
dndogtn od quo okf so dnstrnu igsueiaiogto pfrf eixfr o roprnmuzir and fjsnkutf eimokimfmo, od
qufkquor dndogtn, fs qufgtimfmos o vfknros mfs dorafmnrifs pnr okos vogmimfs f arémitn (Fdnrid,
6950, 9), pokn quo f angtfjikimfmo priditivf andoãf pnr sor udf angtfjikimfmo mo dodñrif quo
fgtoaomo f prñprif angtfjikimfmo osaritf. Gfs pfkfvrfs mo Mifs (69=3, p. :9),
XNTs gnssns fgticns quo gán sfjif kor god osarovor, quorogmn ovitfr f erfumo tfgtn pnr pfrto mnmovomnr andn pnr pfrto mn aromnr, sorvirfd-so mud doin ogcog`nsn8 fssid, propfrfvfd ud
jfstán qufmrfmn, quo mivimifd mopnis od mufs pfrtos, udf mokfs mfs qufis eiafvf and n movomnro f nutrf and n aromnr o pnr doin mo ogtfk`os, ifd dfrafgmn ns méjitns o ns arémitns o fpurfgmnn quo `nbo so a`fdf mo sfkmns.
Ostfdns porfgto snaiomfmos quo figmf gán ang`oaod f osaritf, n pfpok, fs aierfs gudériafs o quo
sogtod goaossimfmo mo rocistfr igenrdfãÿos rokftivfs fn sou pftridñgin, pnis fgtos mn fpfroaidogtn
mn pfpok, ns rocistns oeotufvfd-so od pomrfs, anrmfs mo gñs mopnis od pkfafs nu kfmrik`ns mo jfrrn,
od dfmoirf, od enk`fs mo pfpirn o porcfdig`n.
6.:. Fgticuimfmo
Andoãfr pnr roeorir quo f oangndif jfjikñgiaf o fssärif orf duitn andpkoxf o eugmfdogtfvf-so gf
fcriaukturf, gn ogtfgtn, rocistfvf-so udf sicgieiaftivf oxpnrtfãán mo værins frticns mo fmnrgn,
fjsnrvimns ossogaifkdogto pokns \orsfs (Fdnrid, 6950, pp. 16-1:).
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
:?
Mostf ftivimfmo dorafgtik gf Jfjikñgif, rosuktf od tordns mo kociskfãán, ud vormfmoirn miroitn
andoraifk quo oxoraou sicgieiaftivf igekuâgaif gfs épnafs socuigtos. Qurco fssid n aékojro añmicn
mn roi @fdurfji (:6:1-:<06 f.A.) quo angtig`f værifs mispnsiãÿos snjro n andérain o nsandoraifgtos, jod andn f suf rospngsfjikimfmo od dftérif mo angtrftns andoraifis, anknafgmn od
ovimâgaif f idpnrtêgaif mf prnvf osaritf (Fdnrid, 6950, p. 11).
\nr sou kfmn, ns fssärins, mn gngn fn sétidn séaukn f.A., utikizfvfd ud mnaudogtn andoraifk ‑
kotrf mo aêdjin ‑ quo orf udf fprnxidfãán f udf njricfãán nu a`oquo o roprosogtfvf vfknros
dotækians, jfsofgmn-so gn arémitn mns andoraifgtos quo n oditifd (Fdnrid, 6950, p. 1=).
Gn Ocitn ‛ns osarijfs, pnr nrmod mo sous sog`nros, mosarovifd od rnkns kisns ns gudornsns efatns
mf vimf mndéstiaf, rocistfvfd and oxfatimán fs roaoitfs o fs mosposfs o tig`fd sufs angtfs od jnf
nrmod— (Angtfjikimfmo, s/m, p. ?::). _d mns fspotns quo angtrijuiu pfrf ud crfgmo
mosogvnkvidogtn mns rocistns angtfjikästians gn Ocitn o quo tovo roporaussÿos gf pnstorinr
ovnkuãán mf angtfjikimfmo eni f igvogãán mn pfpirn (Qæ, 6990, p. 1:), efatn quo pnssijikitnu f
ankotêgof mo enk`fs, kovfgmn ostfs fns kivrns.
Nutrns fspotns angtrijuärfd pfrf f ovnkuãán gns prnaossns mo rocistn angtfjikästian, tfis andn2 f
ovnkuãán mfs dftodætiafs, fs jnfs ostruturfs fmdigistrftivfs o fs qufkimfmos frtästiafs (Qæ, 6990, p.
11). _df nutrf ignvfãán ftrijuämf fns ocäpains, angsimorfmf andn jæsiaf pfrf n mosogvnkvidogtnmf angtfjikimfmo, é n usn mo udf ugimfmo mo angtf2 n ‛s`ft— (Ukfoddigah, 6956, p. 6=). Angvéd
sfkiogtfr quo n ‛s`ft— gán so trftfvf mo udf dnomf gn sogtimn ftufk mn tordn pokf efktf mo afræator
mo doin mo pfcfdogtn, angtumn, ostfdns porfgto udf domimf mo vfknr and eugãán imâgtiaf, pnr
oxodpkn, fn dotrn andn domimf mo andpridogtn.
Gn Ocitn f cogorfkizfãán mfs nporfãÿos f arémitn o f oxistâgaif mo crfgmos aogtrns pnpukfaingfis
and igtogsn træeocn andoraifk, tnrgfrfd goaossærif f utikizfãán o n fporeoiãnfdogtn mf
angtfjikimfmo. Fdnrid (6950, p. =0) roeoro quo ns osarijfs anstudfvfd efzor mufs osaritfs2 udf
pfrf fprosogtfr fns sous suporinros o quo orf duitn andpkiafmf, mo enrdf f quo ostos pogsfssod
quo orf udf tfroef duitn mieäaik8 o udf nutrf dfis sidpkos pfrf n sou usn pfrtiaukfr.
Ogtrfdns fcnrf gf Fgticuimfmo Akæssiaf and f aivikizfãán crocf o ‛odjnrf so supng`f quo fki bæ
`nuvosso f osaritf fkefjétiaf mosmo aoraf mn séaukn P f.A., pogsf.so quo ns prnaossns mo rocistn
tog`fd morivfmn od crfgmo pfrto mns Ocäpains— (Dngtoirn, 6939, pp. 11-1=).
\nr vnktf mn séaukn UI f.A., fssisto-so gf Créaif ì oxpfgsán oangñdiaf o andoraifk, tnmfvif, gán so
pnmo efkfr mo vormfmoirfs igmòstrifs dfs mo ud frtosfgftn dfis nu dogns ovnkuämn, bæ gn quo tnaf
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
:5
fn andérain, ns prncrossns sán dfis fpfrogtos2 odpréstidns f burns, tätukns mo arémitn, togmâgaif ì
ugieiafãán dngotærif, mosogvnkvidogtn mns jfgans o socurns dfrätidns (\otit, pp. 3=-39),
utikizfvfd figmf ud jnd sistodf mo posns, domimfs o dnomfs, fn qufk movod od crfgmo pfrto fsuf idpnrtêgaif dorafgtik (Rurmn, 6911, p. 90).
@æ `istnrifmnros quo angsimorfd quo n pridoirn vostäcin mf oxistâgaif mf angtfjikimfmo gf Créaif é
mfmn pokf fprosogtfãán mfs angtfs mn ostfmn ì fgækiso o arätiaf pòjkiaf. \frf sftisefzor osso njbotivn
fs angtfs orfd crfvfmfs od pomrfs o orfd oxpnstfs od prfãfs pòjkiafs pfrf quo afmf ud pumosso
oxfdigæ-kfs kivrodogto (Fdnrid, 6950, pp. ?6-?:). Bugtfdogto and f angtfjikimfmo pòjkiaf,
tfdjéd f angtfjikimfmo privfmf, faidf mo tumn mns todpkns, orf duitf prftiafmf o timf od crfgmo
angsimorfãán, oxistigmn kois quo idpug`fd fns andoraifis f njricfãán mo pnssuärod aortns kivrnsquo efzifd eé bugtn mns trijugfis od afsn mo kitäcin (Dngtoirn, 6939, p. =1).
Gf npigián mo fkcugs futnros, ns rndfgns enrfd vfkogtos cuorroirns o cogornsns pftrifrafs, `æjois
`ndogs mo ostfmn o crfgmos kociskfmnros, nrfmnros, eikñsnens o, tfdjéd oxaokogtos iditfmnros mf
kitorfturf `okégiaf, gn ogtfgtn, bfdfis enrdf andoraifgtos (Rurmn, 6911, p. ::). ]nmfvif, é sfjimn
quo, fté ì fgfrquif mn séaukn II o ì ariso mn séaukn III, Zndf, jfsofmf gudf oangndif osakfvfcistf,
mosogvnkvou ud igtogsn andérain dfrätidn ftrfvés mo udf romo viærif gntævok (Jfutior, 6931, pp.
9-66). Figmf f roeorir quo gf fgticf Zndf, f angtfjikimfmo privfmf orf njricftñrif pfrf ns
andoraifgtos, prnpriotærins o jfgquoirns o ns kivrns osariturfmns angstituäfd prnvf porfgto n
trijugfk (Fdnrid, 69:9, p. 19).
Fpñs udf roenrdf mns idpnstns, njricnu-so tnmn n prnpr iotærin nu ‛afpitfkistf— f prnaomor fn
rocistn mf suf riquozf, jod andn mfs dnmieiafãÿos quo so nporfssod gfs torrfs, fkefis o gn nurn
quo pnssuässo. \frf prnaomor f ossos rocistns afmf ‛pftor efdäkifs— utikizfvf n ‛Knjokkus efdikifo—
nu n ‛Kijor pftridngi— o ns rians n ‛Anddogtfriud—. Oxistif figmf ud nutrn kivrn mosicgfmn pnr
‛Afkogmfriud—, quo sorvif pfrf rocistfr ns odpréstidns o ns rospotivns burns (Angtfjikimfmo, s/m, p.
?:1). É gostos tordns quo f angtfjikimfmo mo afmf pfi mo efdäkif sorvif mo jfso pfrf f moakfrfãán ffprosogtfr fn Ostfmn, quo afmf ud tig`f n movor mo efzor mf suf enrtugf, mo aigan od aigan fgns
(Rurmn, 6911, p. :?).
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
:3
6.1. Imfmo Démif
Fpñs f quomf mn idpérin rndfgn socuiu-so ud igtorvfkn mo todpn mo kogtns prncrossns gn
Naimogto (Qæ, 6990, p. :<). Gf `istñrif ugivorsfk, f quomf mn idpérin rndfgn mn Naimogto o f
igvfsán mns Jærjfrns, angsimorfd-so andn ns fangtoaidogtns quo dfrafrfd n eid mo udf
aivikizfãán o n gfsaidogtn mo ud gnvn dugmn. Gostf épnaf, n andérain midigui mrfstiafdogto
fpñs fs igvfsÿos. \nuafs orfd fs aimfmos quo angsocuifd ogangtrfr gn andérain udf engto mo
riquozf, pnis gostf fkturf n andérain ostfvf gfs dáns mns bumous, mns särins o mns crocns quo
angsocuifd ostfjokoaor angtfatn and n Nriogto dfs sod qufkquor prntoãán nu cfrfgtifs. Mo gntfr
figmf quo, fté fs vifs mo andugiafãán enrdfmfs pokfs afkãfmfs rndfgfs enrfd fjfgmngfmfs ofafjfrfd pnr so tnrgfr igtrfgsitævois (Ukfoddigah, 6956, p. =6).
Dfs ogqufgtn gn Naimogto f Imfmo Démif roprosogtf udf midiguiãán mf igtogsimfmo mf vimf snaifk
o oangñdiaf, n Nriogto angtigunu f sor mndigfmn pokf aukturf jizfgtigf fté 6=?1, fgn od qyo f
afpitfk mn idpérin Jizêgain eni angquistfmf pokns Ntndfgns (Fdnrid, 6950, p. 59).
]fk andn gns miz Qæ (6990, p. ==)
Gn Nriogto tnmfvif, sod ns prnjkodfs moanrrogtos mns kftieògmins o moakägins mfs aimfmos o mfs
snaiomfmos, sod igekuâgaif mn akorn, ostruturnu-so ud aritérin mo rocistns quo dfis tfrmo sofporeoiãnfrif gf Itækif gf jfixf Imfmo Démif o quo sorif mogndigfmn pnr pfrtimfs mnjrfmfs nu pfrtimfs mupkfs.
Nu sobf, ogqufgtn gn Naimogto ns prncrossns angsocuimns od tordns angtfjikästians pokns pnvns mf
fgticuimfmo fté fns rndfgns enrdf qufso anknafmns mo pfrto, gn Nriogto ossf ovnkuãán angtigunu o,
dfis tfrmo, n Naimogto irif roaojor pfrto mosso prncrossn, fprnvoitfgmn-n pfrf f suf dfis ræpimf
ovnkuãán. Fssid, ogqufgtn udf pfrto mn dugmn qufso pfrf, nutrf pfrto angtiguf n kogtn prnaossn
mo ovnkuãán mns rocistns angtfjikästians.
Gf npigián mo Ukfoddigah (6956, pp. =6-=:), gán é pnssävok rokfaingfr f angtfjikimfmo mf Imfmo
Démif and ns sous promoaossnros mf fgticuimfmo akæssiaf, pnis gán `æ ovnkuãán, dfs sid udf
ruturf mo sistodf. F ovnkuãán mf angtfjikimfmo gostf épnaf é tntfkdogto igmopogmogto mn efatn mo
tor oxistimn nu gán udf téagiaf angtfjikästiaf gf Imfmo Démif Fgticf. Gudf pnsiãán angtrærif,
Dngtoirn (6939, p. =<) angsimorf pnuan prnvævok quo tumn tog`f simn igvogtfmn mo gnvn.
N quo é faoito pokf cogorfkimfmo mns futnros é quo é proaisn osporfr pokn séaukn PII pfrf vnktfr f
ogangtrfr tostodug`ns angtfjikästians mirotns o udf togmâgaif pfrf rovortor ns fangtoaidogtns,
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andoãfgmn f fssistir-so f fkcugs prncrossns oangñdians o snaifis o, angsoquogtodogto, gns
rocistns angtfjikästians.
N pngtn mo virfcod gf Imfmo Démif quo dfrafrif n igäain mo ud poränmn quo sorif cknrinsn, od
tordns mn prncrossn mn ang`oaidogtn, fangtoao and fs aruzfmfs mo 6<95 f 6:3<, quo enrfd n
pridoirn crfgmo fangtoaidogtn `istñrian quo vnktnu f mfr fn andérain udf fdpkitumo osquoaimf
mosmo f quomf mn idpérin rndfgn mn Naimogto. N dugmn domitorrêgon ogangtrf gnvfdogto udf
aortf ftivimfmo quo so prnkngcf ì Ournpf Naimogtfk (Ukfoddigah, 6956, p. =?). Angsimorf-so,
fssid, quo n séaukn PII dfraf n igäain mo udf gnvf orf quo irif igekuogaifr sicgieiaftivfdogto ns
séaukns socuigtos.
Knciafdogto, and n mosogvnkvidogtn mf ftivimfmo andoraifk fssistidns fn rogfsaidogtn mfangtfjikimfmo mfmf f goaossimfmo mo ud dfinr angtrnkn mf ftivimfmo oangñdiaf, aubns rocistns
andoãfd pnr sor osariturfmns pnr pfrtimfs sidpkos, pfssfgmn f pfrtir mo motordigfmn dndogtn f
pfrtimfs mupkfs.
Gf npigián mo Znnvor (6913, pp. 63=-63? o 6910, p. 6=?), oxistod trâs afusfs eugmfdogtfis pfrf f
ovnkuãán mf téagiaf angtfjikästiaf gf Imfmo Démif. F pridoirf rospoitf fn mosogvnkvidogtn mn
arémitn8 f socugmf miz rospoitn ì arifãán mfs snaiomfmos andoraifis8 o, pnr òktidn, todns n usn mn
angtrftn mo dfgmftn nu andissán, udf voz quo n prnpriotærin fn mokocfr f rospngsfjikimfmo mofmdigistrfãán mns jogs f ud toraoirn, idpkiaf quo osto prosto angtfs mf suf ftivimfmo, angtrijuigmn
mostf enrdf pfrf n mosogvnkvidogtn mf ftivimfmo andoraifk. ]ogmn od angtf ostfs prodissfs,
tnrgf-so ovimogto quo tnmfs ostfs nanrrâgaifs tog`fd simn fandpfg`fmfs pnr prncrossns
vorieiafmns gf angtfjikimfmo.
Mn pngtn mo vistf enrdfk, todns andn eftnros quo angtrijuärfd pfrf n ræpimn fporeoiãnfdogtn mf
angtfjikimfmo, gosto poränmn, f igtrnmuãán mf gudorfãán igmn-ærfjo gf Ournpf o f arifãán mf
angtfjikimfmo pnr pfrtimfs mnjrfmfs (Angtfjikimfmo, s/m, p. ?:1).
6.=. Qéaukn PU
Ogangtrfdn-gns od pkogn séaukn PU, qufgmn værins fangtoaidogtns dfrafrfd f `istñrif mf
@udfgimfmo, od corfk, o mf angtfjikimfmo od pfrtiaukfr. Ogtro nutrns, movo sfkiogtfr-so n
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mosanjridogtn mf Fdériaf pnr Aristñván Ankndjn, f igvogãán mf idprogsf o f pujkiafãán mn
pridoirn kivrn idprossn mo angtfjikimfmo pnr pfrtimfs mnjrfmfs mf futnrif mo Kuaf \fainki, od 6=9=
(Rurmn, 6911, p. ?6).
Gf npigián mo fkcugs futnros, Kuaf \fainki eni n igvogtnr mfs pfrtimfs mnjrfmfs, dfs ostf gán é f
npigián dfinritfrifdogto faoito gns mifs mo `nbo, pnis angsimorf-so quo fs pfrtimfs mnjrfmfs
rosuktfd mf ovnkuãán o fporeoiãnfdogtn mfs téagiafs mo rocistn fn kngcn mn todpn. Ì domimf quo f
pfrtimf sidpkos moixnu mo sftisefzor fs goaossimfmos mns dorafmnros, dok`nrifs enrfd igtrnmuzimfs
gosto sistodf o f pfrtir mo motordigfmn dndogtn surco f pfrtimf mnjrfmf, fgtos figmf mf njrf mo
Kuaf \fainki (Qæ, 6990, p. :6) quo so kiditnu f oxpnr gn sou kivrn f téagiaf mo dfinr usn gfquoko
dndogtn.]nmfvif, gán pnmodns icgnrfr f idpnrtêgaif mf njrf mo Kuaf \fainki, pnis and ostf igiaif-so udf
gnvf orf od quo f angtfjikimfmo so mosogvnkvo andn prætiaf, andn téagiaf mo rocistn dfs,
siduktfgofdogto, tfdjéd so mosogvnkvo gn afdpn mf kitorfturf.
Fté fn dndogtn, séaukn PU, nanrrou udf ovnkuãán gfturfk mf angtfjikimfmo, aubn dnvidogtn gán
eni igekuogaifmn pnr gog`udf enrãf oxtorgf (Ukfoddigah, 6956, p. 93). ]fk situfãán gán vnktf f
nanrror fpñs n séaukn PUI, udf voz quo f pfrtir mfqui pfssnu f oxistir ud idpuksn oxtorgn pfrf n
arosaidogtn mfs odprosfs2 f igekuâgaif mf kitorfturf angtfjikästiaf o mns toñrians mf angtfjikimfmo(Ukfoddigah, 6956, p. 6<0).
F kitorfturf angtfjikästiaf é, mo igäain, fpogfs pomfcñciaf (Qæ, 6990, p. =9), dfs andoãf, f pfrtir mn
séaukn PUIII, f fkfrcfr n `nrizngto mf sidpkos téagiaf mo rocistn o pfssf f prnaurfr jfsofr ossf
dosdf téagiaf gud gòdorn romuzimn mo prigaäpins (Ukfoddigah, 6956, p. 661).
Figmf snjro f idpnrtêgaif mf njrf mo Kuaf \fainki, pfrf fkéd mo tor simn f pridoirf f prnaurfr
sistodftizfr ns ang`oaidogtns o fs prætiafs mns andoraifgtos mf fkturf, morivf tfdjéd mn efatn mo
sor f pridoirf f fprosogtfr oxodpkns mo angtfs ugiafdogto and gòdorns ærfjos (Dngtoirn, 6939, p. ?6). _d nutrn fspotn ignvfmnr é n mo tor simn, duitn prnvfvokdogto, f pridoirf njrf f trfjfk`fr
and gòdorns gocftivns. N angaoitn mo gòdorns gocftivns orf gnvn gf Ournpf o faromitf-so quo
\fainki toræ enrgoaimn f pridoirf oxpkfgfãán idprossf snjro n fssugtn (Qanrcio, 6996, pp. 30-0<).
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6.?. Qéaukns PUI, PUII , PUIII o PIP
N séaukn PUI é ud séaukn mo rovnkuãÿos mn pogsfdogtn o mo dumfgãfs prneugmfs and fs
angquistfs mn ‛gnvn dugmn— (Qæ, 699=, p. :3). F pujkiafãán mf njrf mo Kuaf \fainki dfraf n
igäain mn dnvidogtn mf kitorfturf angtfjikästiaf quo so mieugmiu rfpimfdogto od tnmns ns pfäsos
(Ukfoddigah, 6956, p. 6:3).
Odjnrf n séaukn PUI fprosogto tnmf udf sério mo futnros mo dfgufis mo angtfjikimfmo, f vormfmo é
quo f dfinrif mossfs pujkiafãÿos gfmf farosaogtf mo gnvn rokftivfdogto ì njrf mo \fainki
(Ukfoddigah, 6956, p. 6:3), pnis f kitorfturf angtfjikästiaf mosto séaukn afrftorizf-so
ossogaifkdogto pokn eid mimætian, aubf prigaipfk pronaupfãán é mfr f ang`oaor n détnmn mfs
pfrtimfs mnjrfmfs.
N séaukn PUII trfz gnvfs ovnkuãÿos o f kitorfturf angtiguf f arosaor od idpnrtêgaif, prnkngcfgmn-
so pokn séaukn PUIII. Osto séaukn fprosogtfrif rovnkuãÿos oxprossivfs gn ang`oaidogtn `udfgn,
pnmogmn aitfr-so Cfkikou, Gowtng, Mosafrtos, Gfpior, ogtro nutrns crfgmos cégins quo ikudigfrfd n
sou todpn gns mivorsns afdpns mn sfjor `udfgn (Qæ, 699=, p. :3). Gn ogtfgtn, gf npigián mo
Fdnrid (6950, p. 635), n akidf promndigfgto gn dugmn mns gocñains gns séaukns PUII o PUIII
gán é efvnrævok fn mosogvnkvidogtn mf angtfjikimfmo, pnis,XFT dogtfkimfmo oxistogto od dftérif mo gocñains orf udf dogtfkimfmo ostætiaf mndigfmf odtumn pokn ospäritn mn frtosfgftn o quo figmf so dfgieostfvf pokf angmogfãán mf ospoaukfãán o
pokf `nstikimfmo angtrf f igtrnmuãán mfs dæquigfs.
F pfrtir mn séaukn PUII, enrfd duitfs fs njrfs mo angtfjikimfmo quo togtfrfd okfjnrfr udf tonrif
mfs angtfs, o mns værins trfjfk`ns okfjnrfmns andoãnu-so f momuzir ud fspotn mnutrigfk quo so irif
aristfkizfr fpogfs gns séaukns PIP o PP, mfgmn kucfr f vormfmoirfs tonrifs angtfjikästiafs
(Ukfoddigah, 6956, p. 60=).
Gn séaukn fgtorinr, promndignu f angtfjikimfmo od Itækif, dfs gosto séaukn eni f Erfgãf quo pfssnuf kimorfr f ovnkuãán mf angtfjikimfmo, ngmo so dfgtorif fté fn eid mf pridoirf dotfmo mn séaukn
PIP.
Figmf fkcudfs fgntfãÿos pfrf n séaukn PUIII, ngmo f angtfjikimfmo mæ ns pridoirns pfssns pfrf n
sou poränmn aiogtäeian mo okfjnrfãÿos toñriafs o kijortf-so mf sidpkos frto mo osariturfãán, mn
sidpkos bncn mo angtfs (Dngtoirn, 6939, p. 51).
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É gosto séaukn quo surcod, pokf pridoirf voz, njrfs mo angtfjikimfmo od \nrtucfk. And n Moarotn
Zofk mo 6356, quo arif n Orærin Zécin o ngmo é moarotfmf f utikizfãán mfs pfrtimfs mnjrfmfs gf
Angtfjikimfmo \òjkiaf, o and f arifãán mfs osankfs andoraifis, so tivosso quo roanrror fostrfgcoirns ang`oaomnros mfs pfrtimfs mnjrfmfs pfrf ogsigfrod od \nrtucfk tfk détnmn, udf voz
quo gán `fvif pnrtucuosos `fjikitfmns pfrf n efzor. Fs pridoirfs possnfs ang`oaomnrfs mn détnmn
surcod fpñs n térdign mn pridoirn aursn digistrfmn gfs ‛Fukfs mo Andérain—.
Corfkdogto angsimorf-so andn pridoirf njrf pnrtucuosf mo angtfjikimfmo, f pujkiafãán mo Bnán
Jfptistf Jngfvio and n tätukn2 Dorafmnr oxfatn gns sous kivrns mo angtfs, nu dot`nmn efaik pfrf
qufkquor dorafmnr pokns prigaäpins mfs pfrtimfs mnjrfmfs. Qocuo-so mopnis f njrf mo ud fgñgidn,
quo so supÿo sor mo ud rokicinsn quo omitnu od ]urid (639=) ud kivrn igtitukfmn2 ]rftfmn snjro fs pfrtimfs mnjrfmfs. Od 635? eni pujkiafmf f njrf mo Bnán @ogriquos mo Qnusf and n gndo2 Frto mo
osariturf mnjrfmf pfrf f igstruãán mo Bnsé Uogêgain Anutig`n. (Fdnrid, 6950, p. ?:?).
Vufgmn so igiainu n séaukn PIP, tnmn ud poraursn `fvif simn poranrrimn and fs vfrifmfs imoifs
quo pnssijikitfrfd n fvfgãn pfrf udf jfso mnutrigærif mo dfinr soriomfmo o fkafgao quo fcnrf so
irif mosogvnkvor, pnis, gfs pfkfvrfs mo Qæ (699=, p. 11) ‛tumn igmiaf quo n igäain mn séaukn PIP eni
n vormfmoirn todpn mf igiaifãán fn rfainaägin aiogtäeian mf angtfjikimfmo—.
Uærins enrfd ns efatns quo kovfrfd f quo f angtfjikimfmo fssudisso ud pfpok afmf voz dfisidpnrtfgto o ftigcisso udf okfjnrfãán fté fn dndogtn gán fkafgãfmf. N mosogvnkvidogtn
oangñdian mfs gfãÿos, prigaipfkdogto mfquokfs od quo f rovnkuãán igmustrifk idpuksingnu dfis n
arosaidogtn mfs odprosfs o, kncn, f andpkoximfmo mns sous prnjkodfs, arinu f goaossimfmo mo
dok`nros o dfis oeiafzos rocistns angtfjikästians.
Nutrfs afusfs surcod andn oxpkiafãán pfrf n fudogtn mf idpnrtêgaif mf angtfjikimfmo2
fpfroaidogtn mn dorafmn mo afpitfis, fpfroaidogtn mo udf vfstf sndf mo mig`oirn pfrf prnpñsitns
mo cuorrf nu pfz o n mosogvnkvidogtn mo enrdfs okfjnrfmfs mo idpnstns, ogtro nutrfs (Sfrm, 6909,
p. =-5).
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6.5. Qéaukn PP o ftufkimfmo
N séaukn PP, od tordns angtfjikästians, afrftorizf-so pnr udf aogtòrif mo fporeoiãnfdogtn mfs
tonrifs mf angtfjikimfmo. Aortfs angaoãÿos, aortfs imoifs o dosdn tonrifs cfg`fd gosto séaukn udf
gnvf midogsán.
Qurco gf pridoirf dotfmo mn séaukn PP f tonrif burämiaf quo angstitui, mo aortf enrdf, ud gnvn
fspotn mf tonrif porsngfkistf, fssudigmn quo tnmn n rocistn nu fgntfãán angtfjikästiaf trfmuz ud
efatn burämian (Fdnrid, 6950, p. :10).
_d futnr duitn idpnrtfgto, gosto séaukn, é Bofg Mudfra`oy, aubf njrf2 ]`onrio \nsitivo, pujkiafmf
od 696=, angstitui ud oxtrfnrmigærin rosuktfmn mn pogsfdogtn angtfjikästian mn séaukn PP
(Ukfoddigah,, 6956, p. 115). \rnssocuo fquoko futnr fn roeorir quo, fposfr mfs arätiafs qio so
pnssfd toaor od rokfãán ì tonrif mo Mudfra`oy, osto prnaurnu o togtnu mo enrdf sigaorf
ostfjokoaor fs jfsos aiogtäeiafs snjro fs qufis so pumosso okfjnrfr udf angstruãán eirdo o
`frdnginsf mf angtfjikimfmo. Mostf enrdf, n quo mistigcuo f tonrif pnsitivistf mfs tonrifs fgtorinros
é f utikizfãán quo Mudfra`oy efz mns mieorogtos prnaossns mn détnmn aiogtäeian o pokn efatn mo
moeigir angtf pnr fquikn quo okf rofkdogto é nu roprosogtf, o gán pokn sou fspotn osariturfk.
Qocugmn fquokf moeigiãán, angtf é ‛udf akfsso mo ugimfmos mo vfknr o ssogaifkdogto vfriævok gnospfãn o gn todpn— (Fdnrid, 6950, pp. 169-1:<).
Uærifs tonrifs enrfd angaojimfs murfgto n séaukn PP, mo qufkquor dnmn, ud fspotn idpnrtfgto f
rotor é n efatn mo f angtfjikimfmo movor-so pronaupfr and f oxfdigfãán mn pftridñgin snj n sou
fspotn ostætian o migêdian2 gf suf vortogto ostætiaf ostumfdns f ostruturf mn crfgmo sistodf mo
riquozf8 gn fspotn migêdian, n ostumn igaimo snjro f dnvidogtfãán mossf ostruturf, od tordns
qufkitftivns o qufgtitftivns (Qæ, 6990, pp. 65:-651).
Figmf f roeorir quo n njbotn mo ostumn mf angtfjikimfmo fpngtf pfrf n oquikäjrin pftridngifk nu prigaäpin mn oquikäjrin mfs vfrifãÿos mo vfknr mns okodogtns pftridngifis, quo gns miz quo ‛tnmf f
vfrifãán mo vfknr nanrrimf od qufkquor okodogtn nu andpngogto mn pftridñgin prnvnaf
igvfrifvokdogto udf vfrifãán mo vfknr icufk gnutrn okodogtn nu andpngogto— (Fdnrid, 6950, pp.
??9).
Uærins séaukns moanrrorfd, dikégins fté, pfrf quo so fdfmuroaosso f aiâgaif angtfjikästiaf, pfrf
quo ois a`ocfmns fn séaukn PP so fssistf ì oxpknsán mo mnutrigfs angtfjikästiafs o mn
prncrossn/trfgsenrdfãán mn ang`oaidogtn angtfjikästian.
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_d mns crfgmos fangtoaidogtns mn séaukn PP eni n fpfroaidogtn mns andputfmnros o tnmns ns
sistodfs mo igenrdfãán okotrñgians quo efaikitfrfd f cknjfkizfãán o arifrfd gnvns mosfeins ì
angtfjikimfmo. Qurcirfd ns snetwfros mo costán o, mogtrn mostos, ns prncrfdfs igenrdætians moangtfjikimfmo quo fktorfrfd mo enrdf sicgieiaftivf f trfmiaingfk enrdf mo oeotufr ns rocistns
angtfjikästians, fs modngstrfãÿos eigfgaoirfs o od tordns téagians porditirfd quo fs possnfs and
pnuan ang`oaidogtn mf tonrif angtfjikästiaf oeotufssod osso trfjfk`n.
É tfdjéd gn séaukn PP quo fssistidns fn ogsign mf angtfjikimfmo f gävok ugivorsitærin, and fs
kiaogaifturfs, dostrfmns o mnutnrfdogtns od angtfjikimfmo, n quo ostidukf f igvosticfãán gostf
ærof, fjrigmn ospfãn pfrf gnvns afdpns mo igvosticfãán pfrf f aiâgaif angtfjikästiaf, tfis andn, f
angtfjikimfmo fdjiogtfk, f angtfjikimfmo snaifk, f angtfjikimfmo mns roaursns `udfgns, ogtro duitfsnutrfs ærofs.
Ftufkdogto, fssisto-so ì goaossimfmo mf idpkodogtfãán o prnssoauãán mf gnrdfkizfãán
angtfjikästiaf f gävok dugmifk, pnis f cknjfkizfãán mns dorafmns o f igtorgfaingfkizfãán mfs
odprosfs angmuzirfd ì goaossimfmo mo gnrdfkizfãán o `frdngizfãán angtfjikästiaf igtorgfaingfk,
ngmo afmf voz dfis so tnrgf goaossærin andpfrfr modngstrfãÿos eigfgaoirfs mo odprosfs mo pfäsos
mieorogtos, kncn, and rocrfs mo okfjnrfãán mieorogtos, n quo mieiauktf f sfi andpfrfãán, pokn quo f
gävok igtorgfaingfk oxistod nrcfgisdns f trfjfk`fr pfrf quo so fkafgao ud gävok fmoqufmn mo
gnrdfkizfãán angtfjikästiaf. Andn oxodpkns mossos nrcfgisdns todns2 EFQJ ‑ Eigfaifk
Faanugtigc Qtfgmfrm Jnfrm8 o, IFQA ‑ Igtorgftingfk Faanugtigc Qtfgmfrms Anddittoo.
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Zoeorogaifãán
FDNZID, B. (69:9). Kiãÿos mo Angtfjikimfmo Corfk . \nrtn2 Odprosf Igmustrifk Cræeiaf mn \nrtn.
FDNZID, B. (6950). Microssán ftrfvés mn votustn dugmn mf Angtfjikimfmo. \nrtn2 Kivrfrif Fvis.
JF_]IOZ, Z. (6931). F oangndif gf Ournpf domiovfk . Kisjnf2 Omitnrf Uorjn.
Angtfjikimfmo, Crfgmo Ogaiaknpémif \nrtucuosf o Jrfsikoirf. Unk. 3. Om. Ogaiaknpémif, Kmf.Kisjnf/Zin mo Bfgoirn, s/m
MIFQ, E. (69=3). Angtfjikimfmo Corfk . ?.ª om. Kisjnf2 Kivrfrif Dnrfos.
DNG]OIZN, D. (6939). \oquogf `istñrif mf Angtfjikimfmo. Kisjnf2 F\N]OA.
\O]I], \. (6935). N dugmn fgticn. Kisjnf2 Ftiaf.
QÆ, F. (6991). _df `ipñtoso snjro n fprogmizfmn mo \fainkn snjro fs pfrtimfs mnjrfmfs. Zovistf moAngtfjikimfmo o Andérain. Unk. 6, (699).
QÆ, F. (699=). ]onrif mf Angtfjikimfmo Quporinr ‑ @istñrif o Eiknsneif mf Angtfjikimfmo. Jokn@nrizngto2 _GF.
QÆ, F. (6990). @istñrif Corfk o mfs Mnutrigfs mf Angtfjikimfmo. Kisjnf2 Uiskis Omitnros.
QANZCIO, D. (6996). Ofrky Frit`dotias fgm Faanugtigc `istnrios ‑ f anddogt. Fjfaus. Unk. :3(6).
UKFODDIGAH, B. (6956). @istnrif y Mnatrigfs mo kf Angtfjikimfm . Dfmrim2 Omitnrifk O.B.O.Q.
SFZM, B. (6909). Npogigc fmmross2 Eiet` Snrkm Angcrossn ne Faanugtigc @istnrifgs. Fjfaus.Unk. :? (6).
R_ZMN, B. (6911). Ogsfyn @istñrian snjro Angtfjikimfm . Dækfcf2 FOAFO.
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\FZ]O
OGV_FMZFDOG]N N DÑ _KN
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
15
Ägmiao
Ogsign Qoaugmærin ............................................................................................................................. 10
Igtrnmuãán .................................................................................................................................... 10
Ogsign prneissingfkizfgto .................................................................................................................. 19
N quo é ud aursn prneissingfk> .................................................................................................... 19
Vufk f aortieiafãán o mipkndf mo ostumns quo angeoro> .............................................................. 19
É pnssävok n prnssocuidogtn mo ostumns/enrdfãán> ................................................................... 19
Vuod sán ns mostigftærins mn aursn> ........................................................................................... 19
Vufis ns njbotivns mo ud aursn prneissingfk> .............................................................................. 19Aursns \rneissingfk mo ]éagian mo Igenrdætiaf mo Costán ................................................................ =<
Vufk n poreik mo mosodpog`n ì sfämf mn aursn> .......................................................................... =<
Vufis fs prigaipfis ftivimfmos mosogvnkvimfs pnr osto téagian> .................................................. =<
\kfgn mo Ostumns ........................................................................................................................... =6
\kfgns mo Ostumns socugmn ns gävois mo ogsign ........................................................................... =:
Vufis fs sfämfs prneissingfis> ....................................................................................................... =1
Od quo tordns o od quo ærofs é pnssävok n prnssocuidogtn mo ostumns> ................................. =1
Misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán ..................................................... ==
Afrftorizfãán mf misaipkigf ........................................................................................................... ==
Eigfkimfmos mf misaipkigf ............................................................................................................... ==
Andpotâgaifs f mosogvnkvor ........................................................................................................ ==
Fvfkifãán ....................................................................................................................................... =?
Okogan Dnmukfr ............................................................................................................................. =?
Dñmukn 02 .......................................................................................................................................... =5
Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf ................................................................... =5
Fprosogtfãán ................................................................................................................................ =5
Njbotivns mo fprogmizfcod .......................................................................................................... =5
Êdjitn mns angtoòmns .................................................................................................................. =3
Afkogmfrizfãán mf misaipkigf ‑ 6<.² fgn ....................................................................................... =0
Afkogmfrizfãán mf misaipkigf ‑ 66.² fgn ....................................................................................... =9
Afkogmfrizfãán mf misaipkigf ‑ 6:.² fgn ....................................................................................... ?<
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
13
Afkogmfrizfãán mn dñmukn ........................................................................................................... ?6
\kfgieiafãán mo Démin \rfzn ......................................................................................................... ?:
\kfgn mo fukf ................................................................................................................................ ?5Crok`f mo fvfkifãán enrdftivf ...................................................................................................... 56
Eugmfdogtfãán mfs pkfgieiafãÿos .................................................................................................... 5:
Afrftorizfãán mf osankf ................................................................................................................ 5:
Neortf omuaftivf gn fgn kotivn :<61/:<6= .................................................................................. 51
Afrftorizfãán mf turdf ................................................................................................................ 5=
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
10
OGQIGN QOA_GMÆZIN
Igtrnmuãán
N Ogsign Qoaugmærin angarotizf-so gud aiakn mo trâs fgns mo osankfrimfmo (6<.², 66.² o 6:.² fgns),
tfk andn é moeigimn gf Koi mo Jfsos mn Qistodf Omuaftivn o, and f pujkiafãán mf Koi g.² 0?/:<<9,
mo :3 mo Fcnstn, osto gävok mo ogsign pfssf f efzor pfrto mn rocido mo osankfrimfmo njricftñrif.
Fs fprogmizfcogs f mosogvnkvor pokns fkugns mo afmf aursn mo gävok soaugmærin tâd andn
roeorâgaif ns prncrfdfs mfs rospotivfs misaipkigfs, `ndnkncfmns pnr mospfa`n mn Digistrn mf
Omuafãán, jod andn fs nriogtfãÿos eixfmfs pfrf fs ærofs gán misaipkigfros.
N Ogsign Qoaugmærin visf prnpnraingfr enrdfãán o fprogmizfcogs mivorsieiafmfs o andproogmo2
f) Aursns aiogtäeian-`udfgästians, vnafaingfmns pfrf n prnssocuidogtn mo ostumns mo gävok
suporinr8
j) Aursns toagnkñcians, nriogtfmns gf mupkf porspotivf mn dorafmn mn trfjfk`n o mn
prnssocuidogtn mo ostumns mo gävok suporinr, ospoaifkdogto ftrfvés mf eroquâgaif mo aursns pñs-
soaugmærins mo ospoaifkizfãán toagnkñciaf o mo aursns mn ogsign suporinr8
a) Aursns frtästians ospoaifkizfmns, vnafaingfmns, angsnfgto f ærof frtästiaf, pfrf n
prnssocuidogtn mo ostumns nu nriogtfmns gf mupkf porspotivf mf igsorãán gn dorafmn mo trfjfk`n omn prnssocuidogtn mo ostumns8
m) Aursns prneissingfis, vnafaingfmns pfrf f qufkieiafãán igiaifk mns fkugns, privikocifgmn f suf
igsorãán gn dugmn mn trfjfk`n o porditigmn n prnssocuidogtn mo ostumns. N Ogsign \rneissingfk é
udf dnmfkimfmo mo omuafãán, igsorimf gn ogsign soaugmærin quo visf, ossogaifkdogto n
mosogvnkvidogtn mf enrdfãán prneissingfk qufkieiafgto mns bnvogs o quo so afrfatorizf pnr udf
enrto kicfãán and n dugmn odprosfrifk.
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
19
OGQIGN \ZNEIQQINGFKIRFG]O
N quo é ud aursn prneissingfk>
É udf dnmfkimfmo mo enrdfãán mo gävok soaugmærin mo omuafãán, vnafaingfmns pfrf f enrdfãán
igiaifk mo bnvogs, privikocifgmn f suf igsorãán gf vimf ftivf, and udf enrto kicfãán and n dugmn
prneissingfk, porditigmn n prnssocuidogtn mo ostumns (Moarotn-koi g.² 195/:<<3).
F ostruturf aurriaukfr mostos aursns nrcfgizf-so pnr dñmukns o f enrdfãán téagiaf igakui
njricftnrifdogto udf enrdfãán od angtoxtn mo trfjfk`n. Gn eigfk mn aursn, ns fkugns tâd quo
fprosogtfr ud prnbotn, mosicgfmn pnr \rnvf mo Fptimán \rneissingfk (\F\), gn qufk modngstrfd fs
andpotâgaifs o sfjoros mosogvnkvimns fn kngcn mf enrdfãán.
Vufk f aortieiafãán o mipkndf mo ostumns quo angeoro>
Qocugmn f \nrtfrif g.² 30:/:<<9 é oditimf aortieiafãán mo qufkieiafãán prneissingfk, mn Vufmrn
Gfaingfk mo Vufkieiafãán, mo gävok = ‑ Mipkndf mo gävok soaugmærin mo omuafãán and oquivfkâgaif
fn 6:.² fgn.
É pnssävok n prnssocuidogtn mo ostumns/enrdfãán>
Qid, gud aursn mo Ospoaifkizfãán ]oagnkñciaf, jod andn, gn Ogsign Quporinr, domifgto n
audpridogtn mns roquisitns provistns gn rocukfdogtn mo faossn fn ogsign suporinr.
Vuod sán ns mostigftærins mn aursn>
Fns quo angakuärfd n 9.² fgn mo osankfrimfmo nu enrdfãán oquivfkogto.
Fns quo gán angakuärfd n ogsign soaugmærin.
Fns quo gán tâd dfis mo :? fgns.
Fns quo prnaurfd ud ogsign dfis prætian o vnktfmn pfrf n dugmn mn trfjfk`n.
Vufis ns njbotivns mo ud aursn prneissingfk>
Angtrijuir pfrf n mosogvnkvidogtn mo andpotâgaifs possnfis o prneissingfis mns fkugns pfrf n
oxoraäain mo udf prneissán8 privikocifr fs neortfs enrdftivfs quo anrrospngmod ìs goaossimfmos mo
trfjfk`n knafis o rocingfis8 o, propfrfr ns fkugns pfrf faomor f enrdfãán pñs-soaugmærif nu fn
ogsign suporinr, afsn n mosobfr.
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=<
A_ZQNQ \ZNEIQQINGFK MO ]ÉAGIAN MO IGENZDÆ]IAF MO COQ]ÁN (\nrtfrif g.² 961/:<<?)
Qfämf \rneissingfk2 ]éagian mo Igenrdætiaf mo CostánÆrof mo Enrdfãán2 Aiâgaifs Igenrdætiaf (=06)
Efdäkif \rneissingfk2 Igenrdætiaf
Vufk n poreik mo mosodpog`n ì sfämf mn aursn>
N téagian mo igenrdætiaf mo costán é n prneissingfk qufkieiafmn quo pnssui andpotâgaifs gn êdjitn
mf costán mfs nrcfgizfãÿos, gndofmfdogto, gf angstruãán mo dnmokns mo costán mo
gocñains/prnbotns, arifgmn dftrizos and roaursn f fpkiafãÿos igenrdætiafs pfrf fs diarn, poquogfs
o démifs odprosfs, and vistf ì oeiaæaif mo rosuktfmns.
Ostæ fptn f fpnifr f annrmogfãán mo mopfrtfdogtns mo igenrdætiaf o f prnaomor fn
mosogvnkvidogtn, igstfkfãán o utikizfãán mo fpkiafãÿos igenrdætiafs od qufkquor ærof eugaingfk mo
udf nrcfgizfãán/ odprosf.
Vufis fs prigaipfis ftivimfmos mosogvnkvimfs pnr osto téagian>
Igstfkfr, angeicurfr o oeotufr f dfgutogãán mo mieorogtos sistodfs nporftivns o mo snetwfro
mo fpkiafãán8
Igstfkfr, angeicurfr, mosogvnkvor o oeotufr f dfgutogãán mo jfsos mo mfmns8
Fvfkifr o pfrtiaipfr gf osank`f mo utikitærins, fssid andn gfs pnkätiafs mo socurfgãf od
sistodfs igenrdætians8
Mosogvnkvor fpkiafãÿos gf ærof mo costán8
Fvfkifr o pfrtiaipfr gf osank`f mo eorrfdogtfs mo costán8
Fgfkisfr, tostfr o idpkodogtfr eorrfdogtfs mo costán8
\frfdotrizfr o fmoqufr, f goaossimfmos ospoaäeiafs, eorrfdogtfs mo costán oxistogtos8 Fgfkisfr prnjkodfs o prnpnr snkuãÿos fmoqufmfs fns doins oxistogtos gf odprosf8
Mosogvnkvor dñmukns quo andpkodogtod fs fpkiafãÿos mo costán, ì domimf mfs
goaossimfmos mf odprosf8
Mosogvnkvor, igstfkfr o dfgtor sorvimnros, pæcigfs o sistodfs mo igenrdfãán gfs
toagnkncifs woj8
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=6
Mosogvnkvor, mistrijuir, igstfkfr o oeotufr f dfgutogãán mo fpkiafãÿos igenrdætiafs,
utikizfgmn fdjiogtos o kigcufcogs mo prncrfdfãán nriogtfmns f njbotns, prnaomidogtns o
visufis8 Ankfjnrfr gf costán mo doins `udfgns, dftorifis o eigfgaoirns8
\frtiaipfr gf oxoauãán mf angtfjikimfmo corfk mf odprosf8
Fpnifr n prnaossfdogtn mo sfkærins8
_tikizfr fpkiafãÿos mo efturfãán, stnahs, angtfs anrrogtos, idnjikizfmfs, angtfjikimfmo o
sfkærins8
\frtiaipfr gf nrcfgizfãán mns prnaossns o prnaomidogtns mfs njricfãÿos eisafis8
\frtiaipfr gns prnaossns o prnaomidogtns roeorogtos fns mivorsns rocidos mo prntoãán
snaifk8
Fpnifr n oxpomiogto o n frquivn8
\frtiaipfr gf okfjnrfãán mo rokftñrins o dfpfs mo costán.
\kfgn mo Ostumns
Andpngogto Qnainaukturfk
Misaipkigf @nrfs \nrtucuâs 1:<
Kägcuf Ostrfgcoirf ::<Ærof mo Igtocrfãán ::<]IA 6<<Omuafãán Eäsiaf 6=<
Qujtntfk 6<<<
Andpngogto Aiogtäeiaf Dftodætiaf 1<<Oangndif :<<
Qujtntfk ?<<
Andpngogto ]éagiaf
Kigcufcogs mo \rncrfdfãán =?0Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán :03Qistodfs mo Igenrdfãán :?:
Fpkiafãÿos Igenrdætiafs o Qistodfs mo Oxpknrfãán 601Enrdfãán od Angtoxtn mo ]rfjfk`n =:<
Qujtntfk 65<<]ntfk mo `nrfs mn aursn 16<<
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=:
\kfgns mo Ostumns socugmn ns gävois mo ogsign
Andpngogtos
mo enrdfãánMisaipkigfs
Afrcfs `nrærifs fgufis
6<.² 66.² 6:.² ]ntfk
Qnainaukturfk
\nrtucuâs 6<? 66< 6<? 1:<
Kägcuf ostrfgcoirf (igckâs) 35 3: 3: ::<
Ærof mo Igtocrfãán 3: 3: 35 ::<
Omuafãán Eäsiaf - 3< 3< 6=<
]IA 6<< - - 6<<
Aiogtäeiaf
Oangndif 3? 3: ?1 :<<
Dftodætiaf 99 99 6<: 1<<
]éagiaf
Kigcufcogs mo \rncrfdfãán 610 61: 600 =?0
Nrc. mo Odprosfs o Fpkiafãÿos mo Costán 66: 6<< 3? :03
Qistodfs mo Igenrdfãán 6:< 61: - :?:
Fpkia, Igenrd. o Qistodfs mo Oxpknrfãán 6<: 06 - 601
Enrdfãán od Angtoxtn mo ]rfjfk`n - 6=< :0< =:<
]ntfk mo `nrfs mn aursn pnr gävois mo ogsign 999 6<0< 6<:6 16<<
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=1
Vufis fs sfämfs prneissingfis>
N quâ> Ngmo> ]éagian mo Igenrdætiaf mo Costán
\rncrfdfmnr mo Fpkiafãÿos
Fgfkistf o Costnr mo Qistodfs Nporftivns o
mo Fpkiafãÿos Igenrdætiafs
]éagian mo Uogmfs ( @frmwfro o Qnetwfro)
Odprosfs mo Angaoãán o Idpkodogtfãán mo Qistodfs
Igenrdætians8
Odprosfs mo Qorviãns (andérain, jfgaf, socurns)
and Mopfrtfdogtns mo Igenrdætiaf8
Cfjigotos mo angtfjikimfmo8
Futfrquifs8
Odprosfs mo Mosogvnkvidogtn mo Qnetwfro8
Osankfs mns mivorsns gävois mo ogsign.
Od quo tordns o od quo ærofs é pnssävok n prnssocuidogtn mo ostumns>
Faossn fn ogsign suporinr
N aursn mo Igenrdætiaf mo Costán pordito quo ns fkugns, gn eid mosto aiakn mo enrdfãán, pnssfd
rofkizfr mivorsns oxfdos gfaingfis, mo dnmn f sorod utikizfmns andn prnvfs mo igcrossn gn faossn
fn Ogsign Quporinr, gndofmfdogto, \nrtucuâs, Dftodætiaf J o Oangndif F.Ostos fkugns pnmorán prnssocuir ostumns od aursns suporinros gf ærof mo Igenrdætiaf8 Igenrdætiaf
mo Costán8 Ogcog`frif mo Zomos o Qistodfs Igenrdætians8 Costán8 Angtfjikimfmo8 Oangndif8
nutrfs.
Faossn f aursns mo ospoaifkizfãán ]oagnkñciaf
And f angakusán mn aursn mo Igenrdætiaf mo Costán, ns fkugns pnmorán igcrossfr od aursns pñs-
soaugmærins gán suporinros, quo angeorod udf qufkieiafãán prneissingfk mo gävok ? (VGV), quo
visfd suprir fs goaossimfmos vorieiafmfs, gn toaimn odprosfrifk, fn gävok mo qufmrns igtordémins,gndofmfdogto2
- ]éagian/f Ospoaifkistf od Fpkiafãÿos Igenrdætiafs mo Costán8
- ]éagian/f Ospoaifkistf od ]oagnkncifs o \rncrfdfãán mo Qistodfs mo Igenrdfãán8
- ]éagian/f Ospoaifkistf od Costán mo Zomos o Qistodfs Igenrdætians8
- ]éagian/f Ospoaifkistf mo Fumitnrif f Qistodfs mo Costán.
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
==
MIQAI\KIGF MO NZCFGIRFÃÁN MO OD\ZOQFQ O F\KIAFÃßOQ MO
COQ]ÁN
Afrftorizfãán mf misaipkigf
F misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán igtocrf f andpngogto téagiaf mn
Aursn mo ]éagian mo Igenrdætiaf mo Costán, mf efdäkif prneissingfk mo Igenrdætiaf, and udf afrcf
`nrærif tntfk mo :03 `nrfs.
F misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán movo porditir quo ns fkugns
mosogvnkvfd ang`oaidogtns, afpfaimfmos o ftitumos pfrf f andproogsán mns angtoxtns mo trfjfk`n
mns euturns téagians.
Eigfkimfmos mf misaipkigf
\rndnvor f andproogsán mns crfgmos prnjkodfs mn dugmn odprosfrifk, igtocrfgmn-ns gn angtoxtn
mfs nrcfgizfãÿos angtodpnrêgofs8
Endogtfr f igtorinrizfãán mo vfknros mo tnkorêgaif, snkimfriomfmo o annporfãán8
\rndnvor udf ftitumo aiogtäeiaf o oxporidogtfk, idpnrtfgto pfrf f angstruãán mn sfjor8
Endogtfr f fmnãán mo udf ftitumo igtormisaipkigfr o mo trfjfk`n annporftivn8
Endogtfr n ospäritn arätian o f afpfaimfmo mo rosnkvor prnjkodfs8Mosogvnkvor téagiafs mo trfjfk`n gn mndägin mf posquisf, mn trftfdogtn o mf fprosogtfãán mf
igenrdfãán8
Mosogvnkvor f afpfaimfmo mo trfjfk`n igmivimufk o od crupn8 o,
Angtrijuir pfrf dok`nrfr n mndägin osaritn o nrfk mf kägcuf pnrtucuosf.
Andpotâgaifs f mosogvnkvor
Mfs eigfkimfmos mf misaipkigf, moanrro ud angbugtn mo andpotâgaifs quo so angsimorfd
eugmfdogtfis mosogvnkvor, gndofmfdogto2
• Zoang`oaor o rokfaingfr fs ftivimfmos mo costán o mo angtfjikimfmo rogtfjikizfgmn fs toagnkncifs
mo igenrdfãán o andugiafãán fn sou mispnr8
• Igtorvir od crupns mo prnbotns nrcfgizfaingfis8
• Fprosogtfr andugiafãÿos nrfis roanrrogmn f supnrtos mivorsieiafmns mo fprosogtfãán mf
igenrdfãán8
• Zovokfr ospäritn arätian o `æjitns mo tnkorêgaif o mo annporfãán8
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=?
• Modngstrfr ariftivimfmo o fjorturf ì ignvfãán8 o,
• Zofkizfr fs tfroefs mo enrdf futñgndf o rospngsævok.
Fvfkifãán
F fvfkifãán soræ ud fspotn eugmfdogtfk mo tnmn n prnaossn mo fprogmizfcod. Movoræ tor ud
afræator ossogaifkdogto enrdftivn o gokf pfrtiaipfrán mnaogtos o fkugns, togmn od angtf fs crok`fs
mo fvfkifãán (futn o `otornfvfkifãán) quo során misautimfs pnr tnmns ns igtorvogiogtos gn prnaossn.
Okogan Dnmukfr
Dñmukn Mosicgfãán
Murfãán mo
roeorâgaif
(`nrfs)
6 F Odprosf 6:
: Kociskfãán Andoraifk :?
1 Mnaudogtfãán Andoraifk :?
= Costán mo Fprnvisingfdogtn o Uogmfs :?
? Fpkiafãÿos Igenrdætiafs mo Costán ‑ Ærof Andoraifk :?
5 Aækaukn Eigfgaoirn o Ftufrifk :?
3 Angtfjikimfmo o Igenrdfãán Eigfgaoirf :?
0 Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf :?
9 Akfssieiafãán o Fpkiafãÿos Igenrdætiafs mo Mnaudogtns Angtfjikästians :?
6< Okodogtns mo Fgækiso Oangñdiaf o Eigfgaoirf :?
66 Costán mo Zoaursns @udfgns :?
6: Fpkiafãÿos Igenrdætiafs mo Costán mo \ossnfk :?
]ntfk mo `nrfs :03
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=5
DÑM_KN 02IG]ZNM_ÃÁN FN QIQ]ODF MO GNZDFKIRFÃÁN ANG]FJIKÄQ]IAF
Murfãán mo roeorâgaif2 :? `nrfs]odpns kotivns2 63 todpns mo 9< dig./afmf
Fprosogtfãán
N Qistodf mo Gnrdfkizfãán Angtfjikästiaf (QGA) tod andn prigaipfis njbotivns f angvorcâgaif
mfs prætiafs mo angtfjikizfãán o fvfkifãán mns ftivns o pfssivns ogtro ns mieorogtos Ostfmns-
dodjrns mf _gián Ournpoif, jod andn pntogaifr f andpfrfjikimfmo mfs modngstrfãÿos
eigfgaoirfs.
Ftrfvés mn QGA é pnssävok imogtieiafr o dnvidogtfr fs angtfs o oxoautfr rocistns angtfjikästians,
mojitfgmn o aromitfgmn, mo icufk dnmn, fs nporfãÿos and fs dosdfs afrfatorästiafs.
Njbotivns mo fprogmizfcod
• Moeigir pftridñgin8
• Mistigcuir okodogtns pftridngifis ftivns mo pfssivns8
• Motordigfr n vfknr mn pftridñgin8
• Moeigir igvogtærins8
• Okfjnrfr igvogtærins8
• Moeigir angtf8
• Mistigcuir Ftivn, mo \fssivn o mo Afpitfk \rñprin8
• Imogtieiafr f oqufãán corfk mn jfkfgãn8
• Mistigcuir jfkfgãn igiaifk mo jfkfgãn eigfk8
• Okfjnrfr jfkfgãns8
• Moeigir méjitn o arémitn mo udf angtf8
• Afkaukfr sfkmns mo udf angtf8
• Dnvidogtfr angtfs8
• Mistigcuir vfrifãÿos pordutftivfs mo dnmieiaftivfs8
• Okfjnrfr jfkfgaotos
• Moeigir cfstns o rogmidogtns8
• Mistigcuir cfstns mo rogmidogtns8
• Fpurfr rosuktfmns8 o,
• Fpurfr n rosuktfmn käquimn mn poränmn.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=3
Êdjitn mns angtoòmns6. Angaoitns angtfjikästians
6.6.6. \ftridñgin
6.6.:. Igvogtærin
:. Qistodf mo Gnrdfkizfãán Angtfjikästiaf
:.6. Añmicn mo angtfs o gnrdfs angtfjikästiafs
:.:. Dnmokns mo Modngstrfãÿos Eigfgaoirfs
:.:.6. Jfkfgãn
:.:.:. Modngstrfãán mo Zosuktfmns
:.:.1. Fgoxn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
Afkogmfrizfãán mf misaipkigf ‑ 6<.² fgn
Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 6<.² fgn Misaipkigf2 NOFC
Dñmukns / Dosos@nrfs ]odpns
kotivns6 Qot Nut Gnv Moz Bfg Eov Dfr Fjr Dfi Bug Buk
Dñmukn 62 F Odprosf6: 0
Dñmukn :2 Kociskfãán Andoraifk:? 63
Dñmukn 12 Mnaudogtfãán Andoraifk:? 63
Dñmukn =2 Costán mo Fprnvisingfdogtn oUogmfs
:? 63
Dñmukn ?2 Fpkiafãÿos Igenrdætiafs mo Costán ‑ Ærof Andoraifk
:? 63
6 Angsimorfd-so todpns kotivns mo 9< digutns (=? dig. + =? dig.) and fukfs : vozos pnr sodfgf
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
=9
Afkogmfrizfãán mf misaipkigf ‑ 66.² fgn
Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 66.² fgn Misaipkigf2 NOFC
Dñmukns / Dosos@nrfs ]odpns
kotivns: Qot Nut Gnv Moz Bfg Eov Dfr Fjr Dfi Bug Buk
Dñmukn 52 Aækaukn Eigfgaoirn o Ftufrifk :? 63
Dñmukn 32 Angtfjikimfmo o IgenrdfãánEigfgaoirf
:? 63
Dñmukn 02 Igtrnmuãán fn Qistodf moGnrdfkizfãán Angtfjikästiaf
:? 63
Dñmukn 92 Akfssieiafãán o FpkiafãÿosIgenrdætiafs mo Mnaudogtns Angtfjikästians
:? 63
: Angsimorfd-so todpns kotivns mo 9< digutns (=? dig. + =? dig.) and fukfs : vozos pnr sodfgf
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?<
Afkogmfrizfãán mf misaipkigf ‑ 6:.² fgn
Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 6:.² fgn Misaipkigf2 NOFC
Dñmukns / Dosos@nrfs ]odpns
kotivns1 Qot Nut Gnv Moz Bfg Eov Dfr Fjr Dfi Bug Buk
Dñmukn 6<2 Okodogtns mo Fgækiso Oangñdiafo Eigfgaoirf :? 63
Dñmukn 662 Costán mo Zoaursns @udfgns:? 63
Dñmukn 6:2 Fpkiafãÿos Igenrdætiafs moCostán mo \ossnfk
:? 63 = ? 5 3
1 Angsimorfd-so todpns kotivns mo 9< digutns (=? dig. + =? dig.) and fukfs : vozos pnr sodfgf= \oränmn mo Enrdfãán od Angtoxtn mo ]rfjfk`n? \oränmn mo Enrdfãán od Angtoxtn mo ]rfjfk`n5 \oränmn mo Enrdfãán od Angtoxtn mo ]rfjfk`n3 Fprosogtfãán o moeosf mf \rnvf mo Fptimán \rneissingfk
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?6
Afkogmfrizfãán mn dñmukn
Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 66.² fgn Misaipkigf2 NOFC
Dñmukn 02 Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf G.² Fukfs2 63 todpns kotivns (9< dig./afmf)
]odfs / Fukfs 6 : 1 = ? 5 3 0 9 6< 66 6: 61 6= 6? 65 63Angaoitns igtrnmutñrins2\ftridñgin, Igvogtærin o Jfkfgãn
Gnãán mo angtf o roprosogtfãán cræeiaf gn ZfzánZocrfs mo rocistn igiaifk o dnvidogtfãán mo angtfs
]ipns mo kfgãfdogtn gn ZfzánEfatns pftridngifis pordutftivns o dnmieiaftivns
Jfkfgaoto mo vorieiafãánFpurfdogtn mo rosuktfmns o Modngstrfãán mo Zosuktfmns
IUFFpurfdogtn mn IUF
Añmicn mo Angtfs Gnrdfs Angtfjikästiafs
Oxoraäains mo fpkiafãán
Fvfkifãán mifcgñstiaf, enrdftivf o sudftivfOgtrocf o anrroãán mo tosto eigfk mo dñmukn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?:
\kfgieiafãán mo Démin \rfzn
Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 66.² fgn Misaipkigf2 NOFC
Dñmukn 02 Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf G.² Fukfs2 63 todpns kotivns (9< dig./afmf)
Angtoòmns Andpotâgaifs Njbotivns
Ostrftécifs
FvfkifãánDétnmns Zoaursns
Angaoitnsigtrnmutñrins
Andproogmor fnrcfgizfãán
angtfjikästiaf
\ftridñgin- Mfr udf gnãán mo pftridñgin mf odprosf- Mistigcuir jogs, miroitns o njricfãÿos- Fprosogtfr udf roprosogtfãán mn pftridñginmf odprosf
Igvogtærin- Mfr f gnãán mo igvogtærin- Mistigcuir pftridñgin mo igvogtærin- Fprosogtfr n igvogtærin
Jfkfgãn
- Mfr f gnãán mo Ftivn, \fssivn o Afpitfk \rñprin- Imogtieiafr ftivns o pfssivns mf odprosf- Mfr f gnãán mo Jfkfgãn- Fprosogtfr udf roprosogtfãán mn Jfkfgãn
Détnmn oxpnsitivn,igtorrncftivn o ftivn
Oxpnsiãán mf dftérifftrfvés mfmodngstrfãán morosnkuãán mooxoraäains
Fgækiso momnaudogtfãánoangñdian-eigfgaoirf
Zosnkuãán mooxoraäains prætians gnafmorgn miærin mnfkugn
Andputfmnr,
prnbotnr duktidémif
o tokf mo prnboãán
Vufmrn o dftorifk mo
osaritf
Modngstrfãÿos
eigfgaoirfs
Cuif mo
Fprogmizfcod
Afmorgn miærin mnfkugn
Uisitf mo ostumn
FvfkifãánMifcgñstiaf2
quostÿos nrfissnjro nsangtoòmns fkoaingfr
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?1
Gfturozf odnvidogtfãán
mfs angtfs mnQGA
Fgfkisfr nsprigaäpins
angtfjikästians ìkuz mn QGA
Modngstrfãán mo Zosuktfmns- Mfr f gnãán mo Modngstrfãán mo Zosuktfmns- Mistigcuir Cfstns mo Zogmidogtns
Añmicn mo Angtfs- Mfr f gnãán mo angtf
- Fcrocfr ns okodogtns pftridngifis od angtfs- Igtorprotfr n Añmicn mo Angtfs- Angsuktfr n Añmicn mo Angtfs- Ang`oaor fs akfssos mo angtfs mn QGA- Ang`oaor fs angtfs mn Jfkfgãn o moZosuktfmns- Mistigcuir angtfs prigaipfis mo sujangtfs- Ang`oaor f frtiaukfãán ogtro sujangtfs oangtfs prigaipfis
Zoprosogtfãán mfs angtfs- \rnaomor ì roprosogtfãán mfs angtfs- Mfr f gnãán mo sfkmn mo udf angtf- Akfssieiafr ns sfkmns mfs angtfs qufgtn ì sufgfturozf
Zocrfs mo dnvidogtfãán mfs angtfs- Ang`oaor fs rocrfs mo dnvidogtfãán mfsangtfs mn Ftivn, mn \fssivn, mn Afpitfk \rñprin,mns Cfstns o mns Zogmidogtns- Imogtieiafr n prigaäpin mf micrfeif
Fvfkifãánenrdftivf2
njsorvfãánmirotf moftitumos o moandpnrtfdog
tns od sfkf mofukf(dntivfãán oodpog`n)
igtorosso oftogãán
pfrtiaipfãánportigogto orospnstf fquostÿos nrfis
rofkizfãán oanrroãán mooxoraäains otfroefsprnpnstfs
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?=
Ufrifãÿospftridngifis
Dnvidogtfãánmo Igvogtærins
Andproogmorfs vfrifãÿospftridngifis
Fpkiafrang`oaidogtnsgf rosnkuãán mo
prnjkodfsangtfjikästians
Efatns pftridngifis pordutftivns odnmieiaftivns- Mistigcuir efatns pftridngifis pordutftivns modnmieiaftivns- Angtfjikizfr nporfãÿos quo ogvnkvfdvfrifãÿos pordutftivfs- Angtfjikizfr nporfãÿos quo ogvnkvfdvfrifãÿos dnmieiaftivfs
- Oeotufr rocistns angtfjikästians od angtfsprigaipfis o sujangtfs- Okfjnrfr n Jfkfgaoto mo vorieiafãán- Okfjnrfr n Jfkfgãn Igiaifk o n Jfkfgãn Eigfk
Zocistn mo igvogtærins- Ang`oaor n eugaingfdogtn mns sistodfsangtfjikästians mo igvogtfrifãán- \rnaomor ì dnvidogtfãán mf angtf Andprfs orospotivfs sujangtfs od sistodf mo igvogtærinpordfgogto- \rnaomor fns rocistns mns mosangtns mogfturozf eigfgaoirf o andoraifk od andprfs o
vogmfs- Dnvidogtfr fs sujangtfs mo vogmfs o austnmf dorafmnrif vogmimf o dftérifs angsudimfs- Mistigcuir vogmf mo dorafmnrifs mo prostfãánmo sorviãns
Fvfkifãánsudftivf2
tosto eigfk mofvfkifãán mndñmukn
tosto eigfk mo
roauporfãánmn dñmukn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
??
Fpurfdogtn moZosuktfmns
Fpurfdogtn mnIUF
Fvfkifrrosuktfmns pfrf
f tndfmf momoaisán
Fpkiafr fsrocrfs motrijutfãán
- Ang`oaor f dnvidogtfãán mfs angtfs rokftivfsf nporfãÿos quo ogvnkvfd fmifgtfdogtns fenrgoaomnros o mo akiogtos- Angtfjikizfr nporfãÿos quo ogvnkvfdrocukfrizfãán mo igvogtærins- Ang`oaor ns détnmns mo vfknridotrif mnsigvogtærins- \rooga`or Eia`fs mo Frdfzéd- Afrftorizfr ns sistodfs mo igvogtfrifãán
Motordigfr n Zosuktfmn Käquimn mn \oränmn- Fpurfr n Zosuktfmn Käquimn mn \oränmn- Mistigcuir kuarn mo probuäzn- Okfjnrfr f Modngstrfãán mo Zosuktfmns
Andproogmor ns rosuktfmns trfgsitfmns- Mfr f gnãán mo rosuktfmns trfgsitfmns- Ang`oaor f fpkiafãán mns rosuktfmnstrfgsitfmns
Idpnstn snjro n Ufknr Farosaogtfmn- Ang`oaor f dnvidogtfãán mfs angtfs mn IUF- \rnaomor fn fpurfdogtn mn IUF- \rooga`idogtn mo Moakfrfãán mn IUF
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?5
\kfgn mo fukf
Aursn2 ]éagian mo Igenrdætiaf o Costán Fgn2 66.² fgn Misaipkigf2 NOFC
Dñmukn 02 Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf G.² Fukfs2 63 todpns kotivns (9< dig./afmf)
Q_DÆZIN
Mftf2 f koaingfr gn :.² poränmn0 @nrf2 xx.xx` ìs xx.xx` ]urdf2 66.² I Qfkf2 :? Osankf Qoaugmærif Qán Bnán mn Ostnrik Fukfs g.²s2 PP o PP
]ipns mo kfgãfdogtnsEfatns pftridngifis pordutftivns o dnmieiaftivnsOxoraäains mo fpkiafãán ‑ \rnpnstfs mo trfjfk`n g.² 9 o 6< mn Cuif mo Fprogmizfcod
0 Uor afkogmfrizfãán mf misaipkigf ‑ 66.² fgn
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Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?3
Angtoòmns Njbotivns Ftivimfmos ]odpnOstrftécifs
FvfkifãánDétnmns Zoaursns
Gfturozf odnvidogtfãánmfs angtfs mn
QGA
Zoprosogtfãán mfs angtfs- \rnaomor ì roprosogtfãánmfs angtfs
Zocrfs mo dnvidogtfãánmfs angtfs- Ang`oaor fs rocrfs modnvidogtfãán mfs angtfs mnFtivn, mn \fssivn, mn Afpitfk
\rñprin, mns Cfstns o mnsZogmidogtns
Ogtrfmf
Qudærin
Zocistn mfs prosogãfs
Zovisÿos mf fukf fgtorinr
gnãán o afrftorästiafsmo angtf
roprosogtfãán cræeiafgn Zfzán osquodætian
rocrfs mo rocistn igiaifko dnvidogtfãán moangtfs
? dig.
? dig.
? dig.
6? dig.
Détnmnoxpnsitivn,igtorrncftivn oftivn
Oxpnsiãán mfdftérif ftrfvésmfmodngstrfãánmo rosnkuãán mooxoraäains
Zosnkuãán mooxoraäainsprætians gnafmorgn miærinmn fkugn
Andputfmnr,
prnbotnr
duktidémif o
tokf mo prnboãán
Vufmrn o
dftorifk mo
osaritf
Cuif mo
Fprogmizfcod
Afmorgn miærinmn fkugn
Fvfkifãán Mifcgñstiaf2
quostÿos nrfis snjrons angtoòmns f
koaingfr
Fvfkifãán enrdftivf2
njsorvfãán mirotf moftitumos o moandpnrtfdogtns odsfkf mo fukf(dntivfãán oodpog`n)
igtorosso o ftogãán
pfrtiaipfãánportigogto o rospnstff quostÿos nrfis
rofkizfãán o anrroãán
mo oxoraäains
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?0
Efatnspftridngifis
Efatns pftridngifispordutftivns odnmieiaftivns- Mistigcuir efatnspftridngifis pordutftivnsmo dnmieiaftivns- Angtfjikizfr nporfãÿos quo
ogvnkvfd vfrifãÿospordutftivfs- Angtfjikizfr nporfãÿos quoogvnkvfd vfrifãÿosdnmieiaftivfs- Oeotufr rocistnsangtfjikästians od angtfsprigaipfis o sujangtfs
]ipns mo kfgãfdogtns
gòdorn mo angtfsdnvidogtfmfs
gfturozf mnsdnvidogtnsosariturfmns
Ufrifãÿos pftridngifis
efatns pftridngifispordutftivns
efatns pftridngifisdnmieiaftivns
Zosnkuãán o anrroãán mooxoraäains mo fpkiafãán
oxoraäains 9 o 6<
6? dig.
6? dig.
1< dig.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
?9
MOQOGUNKUIDOG]N MF F_KF2
- F fukf igiaif-so and f ogtrfmf mn prneossnr o mns fkugns gf sfkf mo fukf o f naupfãán mns kucfros `fjitufis, jod andn, f propfrfãán mns
dftorifis rokfaingfmns and f misaipkigf, gndofmfdogto, n cuif mo fprogmizfcod o n afmorgn miærin.
- Moanrrimn fquoko todpn igiaifk, ostidfmn od ? digutns, ns socuigtos 6< digutns ostán rosorvfmns pfrf n rocistn mfs prosogãfs ftrfvés mf
a`fdfmf igmivimufkizfmf o pfrf f romfãán mn sudærin gn qufmrn pnr pfrto mn prneossnr.
- Ang`oaimns ns todfs quo során fjnrmfmns gostf fukf mo 9< digutns, n prneossnr igiaif udf rovisán mf dftérif koaingfgmf gf fukf fgtorinr,
murfgto ud poränmn mo 6? digutns. F rovisán igaimiræ snjro f gnãán o fs afrftorästiafs mo Angtf8 f suf roprosogtfãán cræeiaf8 o, fs rocrfs mo
rocistn igiaifk o dnvidogtfãán.
- Ns 1< digutns socuigtos ostán rosorvfmns pfrf f koaingfãán mns pngtns f fjnrmfr gostf fukf o provistns gn \kfgn mo Fukf, od quo murfgto ns
pridoirns 6? digutns soræ oxpnstf f akfssieiafãán mns tipns mo kfgãfdogtns qufgtn fn gòdorn mo angtfs dnvidogtfmfs o ì gfturozf mns
dnvidogtns osariturfmns, rospotivfdogto, sogmn quo gns socuigtos 6? digutns soræ eoitf f mistigãán ogtro ns efatns pftridngifis pordutftivns
o dnmieiaftivns, fpokfgmn-so fn pogsfdogtn arätian o pfrtiaipfãán mo tnmns ns fkugns, f eid mo andproogmorod o rocistfrod vfrifãÿos
pftridngifis ftogmogmn ìquokfs pnssävois fktorfãÿos qufkitftivfs o qufgtitftivfs gn pftridñgin.
- Qocuimfdogto, ns òktidns 1< digutns mf fukf ostán rosorvfmns pfrf f rosnkuãán o anrroãán mo mnis oxoraäains angstfgtos mn cuif mo
fprogmizfcod.
- Vufgtn ì fvfkifãán, f njsorvfãán mirotf mo ftitumos o andpnrtfdogtns, f pfrtiaipfãán portigogto o rospnstfs anrrotfs f quostÿosigtocrfmnrfs, jod andn, n igtorosso, ftogãán o f rosnkuãán mo oxoraäains, supnrtfrán f gntf mf fvfkifãán enrdftivf mostf fukf.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
5<
V_OQ]ßOQ \FZF F FUFKIFÃÁN MIFCGÑQ]IAF2
- Vufk n angaoitn mo Angtf>
- Vufis sán fs afrftorästiafs mo Angtf>
- Andn so rocistf ns sfkmns igiaifis o fs dnvidogtfãán mfs
Angtfs>
AND\O]ÂGAIFQ2
Gn mndägin mns ang`oaidogtns
- Ns fkugns movorán mistigcuir efatns pordutftivns mo efatns
dnmieiaftivns
- Ns fkugns movorán angtfjikizfr nporfãÿos quo ogvnkvfd
vfrifãÿos pftridngifis
AND\O]ÂGAIFQ2
Gn mndägin mns andpnrtfdogtns o ftitumos
- Ns fkugns movorán dnstrfr igtorosso o odpog`n gfs ftivimfmos
mosogvnkvimfs rokfaingfmfs and f tonrizfãán mf dftérif o f
rosnkuãán mo oxoraäains prnpnstns
MIEOZOGAIFÃÁN \OMFCÑCIAF2
- Murfgto f fukf soræ eoitf f fmoqufãán mfs porcugtfs ìs
ospoaieiaimfmos mns fkugns.
- Ns fkugns and dfinros mieiaukmfmos dfgieostfmfs, murfgto f
fukf o/nu ftogmogmn fn poraursn omuaftivn gf misaipkigf, során
angvimfmns f fprosogtfr f snkuãán mns oxoraäains gn qufmrn.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
56
Crok`f mo fvfkifãán enrdftivf
Mftf2 ̂ ^^^^ / ^^^^^ /^^^^^^^ ]urdf2 ^^^^^^^^ CZOK@F MO FUFKIFÃÁN ENZDF]IUF
G.² Gndo Ftitumos oandpnrtfdogtns
Igtorossoo ftogãán
\frtiaipfãánmurfgto f
fukf
Odpog`n gfrosnkuãán mo
oxoraäains
(?<%)Gntf
qufgtitftivf
(?<%)Gntf mf
eia`f
enrdftivf
GN]FEIGFK
6
:1
=
?
5
…
…
1<
Njsorvfãÿos2
N prooga`idogtn mns pridoirns = itogs soræ eoitn ftogmogmn ì socuigto osafkf qufkitftivf o rospotivf angvorsán pfrf osafkf qu fgtitftivf2Dfu ‑ ? vfknrosIgsueiaiogto ‑ 0 vfknrosZocukfr ‑ 6: vfknros
Jnd ‑
65 vfknrosDuitn jnd ‑ 60 vfknrosOxaokogto ‑ :< vfknros
Afsn, f fukf gán provobf f rofkizfãán mo Eia`f enrdftivf, gf gntf eigfk során angsimorfmns oxakusivfdogto fpogfs ns = pridoirns itogs.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
E_GMFDOG]FÃÁN MFQ \KFGIEIAFÃßOQ
Afrftorizfãán mf osankf
Andn ogqufmrfdogtn angtoxtufk fn gävok concræeian, idpnrtf roeorir quo f Osankf
Qoaugmærif mo Qán Bnán mn Ostnrik (OQQBO) knafkizf-so gn angaok`n mo Afsafis, situfmn f
naimogto mn ostuærin mn ]obn, ogtro f sorrf mo Qigtrf o n naofgn Ftkêgtian, quo angerngtf f
gnrto and n angaok`n mo Qigtrf, f suk o f naimogto and n naofgn o f nriogto and n angaok`n
mo Noirfs, togmn udf ærof mo 99,<3 hd: o rocistf :<5 =39 `fjitfgtos, socugmn angsuktf mns
rosuktfmns mns Aogsns mo :<66 pujkiafmns gn sätin mf igtorgot mn Igstitutn Gfaingfk mo
Ostftästiaf. Figmf mo fanrmn and fquokos rosuktfmns, mo ospoaifk rofkao n efatn mo f
pnpukfãán mn angaok`n mo Afsafis fprosogtfr gävois mo igstruãán suporinros ì démif
gfaingfk, ngmo aoraf mo ::% mf pnpukfãán pnssui ud aursn suporinr quo,
andpfrftivfdogto andn n angaok`n mo Kisjnf é suporinr ?%. F crfgmo dfinrif mfs
possnfs kiaogaifmfs sán duk`oros (?3%), tnmfvif, osto rosuktfmn dnstrf-so igeorinr ì
poraogtfcod gfaingfk quo rngmf 56% mo duk`oros and kiaogaifturf.
Qnjro f osankf, sitf dfis angarotfdogto gf knafkimfmo mn Ostnrik, and 0,39 hd: o :5 193
`fjitfgtos, soræ portigogto roeorir quo, fpñs angsuktf mn sätin mf igtorgot mf osankf, eni pnssävok fpurfr quo pnr enrãf mn Moarotn-koi g.² =? 515 mftfmn mo 16 mo Dfrãn mo 695=,
surciu n Kiaou gfaingfk mo Afsafis quo enrf igfucurfmn f :3 mo Gnvodjrn mo 6950,
pfssfgmn f mosicgfr-so pnr Kiaou Gfaingfk mo Qán Bnán mn Ostnrik gn fgn mo 693= sogmn
quo, od virtumo mf ugieiafãán mns ogsigns kiaofk o téagian, od 6930 fktorf n gndo pfrf
Osankf Qoaugmærif mo Qán Bnán mn Ostnrik (OQQBO). Figmf gfquoko sito eni pnssävok
angstftfr quo f osankf é somo mn Fcrupfdogtn mo Osankfs mo Qán Bnán mn Ostnrik ‛ngmo
pnmod mistigcuir-so værifs rofkimfmos snainoangñdiafs o urjfgästiafs, `fjitfmfs pnr
pnpukfãÿos mieorogaifmfs— (Zocukfdogtn Igtorgn OQQBO, :<66).
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
51
Neortf omuaftivf gn fgn kotivn :<61/:<6=
Aursn Aiogtäeian-@udfgästians (6<.², 66.² o 6:.² Fgns)
Aursn mo Aiâgaifs Qnainoangñdiafs
Aursn mo Aiâgaifs ]oagnkncifs
Aursn mo Kägcufs o @udfgimfmos
Aursn mo Frtos Uisufis
Aursns \rneissingfis
6.² Fgn
Aursn \rneissingfk mo ]éagian mo Costán o \rncrfdfãán mo Qistodfs Igenrdætians
Aursn \rneissingfk ]éagian mo Costán
Aursn \rneissingfk mo ]éagian mo Igenrdætiaf mo Costán
Aursn \rneissingfk ]éagian mo Costán mo Oquipfdogtns Igenrdætians
:.² Fgn
Aursn \rneissingfk mo ]éagian mo Costán o \rncrfdfãán mo Qistodfs Igenrdætians
Aursn \rneissingfk ]éagian mo Costán
Aursn \rneissingfk mo ]éagian mo Igenrdætiaf mo Costán
1.² Fgn
Aursn \rneissingfk mo ]éagian mo Costán o \rncrfdfãán mo Qistodfs Igenrdætians
Aursn \rneissingfk ]éagian mo Costán
Aursn \rneissingfk mo ]éagian mo Igenrdætiaf mo Costán
Aursn \rneissingfk ]éagian mo Costán mo Oquipfdogtns Igenrdætians
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo\omrn Fzovomn
5=
Afrftorizfãán mf turdf]nrgf-so prodogto mostfafr quo fs pkfgieiafãÿos tâd od kig`f mo angtf fs pfrtiaukfrimfmos
mf turdf mn 66.² I mf OQQBO, and 1< fkugns igsaritns gn :.² fgn mn Aursn \rneissingfk mo]éagian mo Costán.
Angsuktfmn n prnaossn mo turdf mn 66.² I mf OQQBO, eni pnssävok fpurfr quo ftufkdogto
?3% mns fkugns igsaritns sán mn soxn dfsaukign o, angsoquogtodogto, =1% mn soxn
eodigign. Efao fn fgn kotivn trfgsftn f rocistfr 1 mosistâgaifs quo nanrrorfd murfgto fquoko
fgn kotivn. Figmf togmn od angtf ns fkugns ftufkdogto igsaritns gn 66.² fgn, mo ospoaifk
mostfafr n ovimâgaif mo quo, ì mftf mo igsariãán gn 6<.² fgn mo osankfrimfmo, 3?% mns
fkugns ogangtrfvfd-so ogtro ns 6= o ns 6? fgns, n quo é rovokfmnr mo ud `istnrifk
omuaftivn sod porafkãns god rotogãÿos, situfãán quo pnmoræ sor bustieiafmf pokn efatn mo
?3% mns fkugns prnvirod mo ankécins mns angaok`ns mo Afsafis, Noirfs o Kisjnf.
Angsimorfgmn n `istnrifk gosto aursn prneissingfk o ropnrtfmn fn fgn kotivn trfgsftn, f
dogaingfr quo 3 fkugns ogangtrfd-so and dñmukns od ftrfsn, f sfjor2
: fkugns and n dñmukn 1 od ftrfsn8 o,
? fkugns and n dñmukn 1 od ftrfsn.
Angvéd sfkiogtfr quo ns : fkugns and n dñmukn 1 od ftrfsn, tâd icufkdogto n dñmukn ?
od ftrfsn, modngstrfgmn fkcudf igéraif pfrf n ostumn vistn quo ns rostfgtos dñmukns tâd
simn fprnvfmns and gntfs sujstfgaifkdogto igeorinros od rokfãán fns rostfgtos fkugns. É mo
aror quo ostos : fkugns vog`fd f goaossitfr mo fandpfg`fdogtn igmivimufkizfmn, pnr
enrdf f suprir fs goaossimfmos omuaftivfs quo dfgieostfrfd gn fgn kotivn pfssfmn, tnmfvif,
fté ì prosogto mftf o angsimorfgmn n arngncrfdf mf misaipkigf pfrf osto :.² fgn, ostos
fkugns njtivorfd fprnvfãán gn Dñmukn 5 - Aækaukn Eigfgaoirn o Ftufrifk, ostfgmn figmf f
moanrror f koaingfãán mn Dñmukn 3 ‑ Angtfjikimfmo o Igenrdfãán Eigfgaoirf.
Vufgtn ìs oxpotftivfs, dntivfãán o odpog`n mf turdf, f dogaingfr quo f dfinrif mns
fkugns rovokfd igtorosso, quor pokn aursn, quor figmf pokf misaipkigf. Vufgtn ì misaipkigf, f
dogaingfr quo fs gntfs démifs gfs fprnvfãÿos mns dñmukns fgtorinros mogntfd ud
okovfmn suaossn.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
5?
\FZ]OC_IF MO F\ZOGMIRFCODIgtrnmuãán fn Qistodf mo
Gnrdfkizfãán ngtfjikästiaf
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
55
Ägmiao
\ftridñgin, Igvogtærin o Jfkfgãn
I. \ftridñgin ....... 53
II. Igvogtærin ........ 50
III. Jfkfgãn ............ 59
Añmicn mo Angtfs o Zfzán Osquodætian
I. Gnãán o afrftorästiafs mo Angtf 3:
II. Zoprosogtfãán cræeiaf gn Zfzán osquodætian 3=
III. Zocrfs mo rocistn igiaifk o mo dnvidogtfãán mfs angtfs 3?
Kfgãfdogtns, Jfkfgaoto mo Uorieiafãán o Modngstrfãán mo Zosuktfmns
I. ]ipn mo kfgãfdogtns 30
II. Efatns pftridngifis pordutftivns o dnmieiaftivns 06
III. Jfkfgaoto mo Uorieiafãán 0:
IU. Zosuktfmns o f Modngstrfãán mo Zosuktfmns 0:
Fgækiso o oxprossán angtfjikästiaf mo nporfãÿos rokfaingfmfs and f sujangtf
:=12 Idpnstn snjro n Ufknr Farosaogtfmn
Eugaingfdogtn mn IUF 0?
Qujangtf :=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF) 05
Qujangtf :=16 ‑ IUF Qupnrtfmn 03
Qujangtf :=1: ‑ IUF Momutävok 9<
Qujangtf :=11 ‑ IUF Kiquimfmn 9=
Qujangtf :=1= ‑ IUF Zocukfrizfãÿos 9?
Qujangtf :=1? ‑ IUF Fpurfdogtn 95
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
53
\ F]ZIDÑGIN ,
IGUOG]ÆZIN O
J FKFGÃN
I. \ftridñgin
]nmf f ftivimfmo odprosfrifk goaossitf mo ud pftridñgin igmispogsævok ì
sftisefãán mo ud aortn gòdorn mo goaossimfmos. Fs dæquigfs, ns voäaukns,
mig`oirn od afixf, ota. sán fkcugs oxodpkns mo okodogtns. ]nmfvif, fs rokfãÿos
mo prnpriomfmo gán so roeorod fpogfs f anisfs dftorifis, dfs tfdjéd f miroitns
snjro toraoirns, andn pnr oxodpkn n miroitn mo rofvor n mig`oirn mopnsitfmn gudf
igstituiãán jfgaærif nu n miroitn mo roaojor vfknros rokfaingfmns and f vogmf mo
dorafmnrifs. ]fdjéd fs njricfãÿos angtrfämfs porfgto toraoirns, tfis andn n
pfcfdogtn mfs dftérifs-pridfs nu mn odpréstidn jfgaærin pfrf f andprf mo ud
frdfzéd, efzod pfrto mn angbugtn mo okodogtns quo angstituod n pftridñgin.
Ftogmfdns socuimfdogto ìs moeigiãÿos mfs trâs andpngogtos jæsiafs mn
pftridñgin2
Jogs roprosogtfd ns okodogtns
tfgcävois mostigfmns fn usn (omieäains,
dæquigfs, ota.), trfgsenrdfãán nu
angsudn (dftérifs-pridfs, sujsimiærifs,
ota.), vogmf (prnmutns fafjfmns). Igakuä
tfdjéd ns doins mo pfcfdogtn
(mig`oirn od afixf).
Miroitns roprosogtfd fs situfãÿos burämiafs f efvnr mf odprosf, od virtumo mfs
qufis ostf so ogangtrf od situfãán mo usfr osso okodogtns (miroitns mo usn andn
dfrafs o/nu pftogtos) nu roaojor jogs, gnrdfkdogto mig`oirn mo toraoirns
(akiogtos, nutrns movomnros, Ostfmn, ota.).
Njricfãÿos roprosogtfd fs situfãÿos burämiafs igvorsfs fns miroitns od virtumo
mfs qufis f odprosf movo, gnrdfkdogto mig`oirn, f toraoirns (enrgoaomnros, nutrns
aromnros, Ostfmn, ota.).
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
50
Fssid todns quo, n pftridñgin é n angbugtn mo jogs, miroitns o njricfãÿos mo
udf odprosf, od motordigfmf mftf, movimfdogto vfknrizfmn o utikizfmn gn
moaursn mf ftivimfmo oangñdiaf pfrf ftigcir motordigfmn njbotivn.
Idpnrtf mostfafr quo, andn vorodns fmifgto, n pftridñgin é angstituämn pnr ud
crfgmo o andpkoxn gòdorn mo okodogtns mo gfturozf mieorogto, pnr nutrn kfmn, ns
oeoitns mfs trfgsfãÿos o mo fangtoaidogtns quo nanrrod gf odprosf bustieiafd f
angstfgto dnmieiafãán mn vfknr pftridngifk, quor od andpnsiãán, quor od vfknr.
II. Igvogtærin
Aortfdogto bæ nuvidns f oxprossán ‛f odprosf vfi ostfr eoa`fmf pnr dntivns mo
igvogtærin—>
Ostf nu nutrf oxprossán sodok`fgto ropoto-so and fkcudf rocukfrimfmo, sogmn
quo ostf tfroef mo igvogtfrifãán, gf dfinrif mfs vozos, nanrrf and dfinr
eroquâgaif gn eigfk mn fgn, pnréd, gfmf idpomo quo sobf eoitf dogsfkdogto,sodostrfkdogto nu and nutrf rocukfrimfmo quo so bukcuo dfis fprnprifmf o
fbustfmf.
Dfs ogtán n quo é n Igvogtærin>
Bæ missodns ftræs quo so trftf mo udf tfroef rofkizfmf od motordigfmf mftf, dfs
istn gán a`ocf pfrf mfr udf gnãán mo Igvogtærin.
Ogtán, n Igvogtærin é udf tfroef quo misaridigf ns okodogtns pftridngifis mo
udf odprosf o f suf vfknrizfãán gn dndogtn mf suf rofkizfãán, nu sobf, mf
fgækiso mn pftridñgin mo udf odprosf é pnssävok okfjnrfr udf kistf mosaritivf mo
tnmns ns okodogtns pftridngifis, ogudorfgmn fs qufgtimfmos oxistogtos o
motordigfgmn n rospotivn vfknr roeorogtos f motordigfmf mftf.
N angbugtn mo jogs,
miroitns o njricfãÿos,
angstitui n pftridñgin
mf odprosf.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
59
III. Jfkfgãn
Ftrfvés mf igvogtfrifãán mns okodogtns pftridngifis mo udf odprosf é pnssävok
imogtieiafr f andpnsiãán o motordigfr n vfknr mn sou pftridñgin.
Dfs, ftogmogmn ì gfturozf o andpkoximfmo mfquokos okodogtns, é goaossærin
fcrupf-kns socugmn aritérins mieorogaifmnros mfs dfssfs pftridngifis.
Fssid todns2
Okfjnrfmn n Igvogtærin, tnrgf-so goaossærin andpfrfr n Ftivn and n \fssivn,
pfrf fssid so ang`oaor f gfturozf o vfknr mn Afpitfk \rñprin, nu sobf, n vfknr mn
pftridñgin.
Vufkquor quo sobf n dndogtn angsimorfmn mf andpfrfãán mn Ftivn and n
\fssivn `æ quo angsimorfr trâs afsns pnssävois, angenrdo so fprosogtf mo socuimf2
Ftivn 7 \fssivn Qitufãán Käquimf Ftivf (A\ 7 <)2 sicgieiaf quo ns jogs o
miroitns mf odprosf sán dfinros quo fs sufs njricfãÿos.
F 4 Jogs + Miroitns
\ 4 Njricfãÿos
A\ 4 F ‑ \
Ftivn (F) ‑ anrrospngmo fn angbugtn mo jogs o miroitns angtrnkfmns pokf
ogtimfmo, andn rosuktfmn mo fangtoaidogtns pfssfmns mns qufis so osporf
quo ekuod jogoeäains oangñdians euturns.
\fssivn (\) ‑ anrrospngmo fn angbugtn mo njricfãÿos prosogtos,
prnvogiogtos mo fangtoaidogtns pfssfmns o quo fn sorod kiquimfmfs
rosuktfrán gf sfämf mo roaursns mf ogtimfmo.
Afpitfk \rñprin (A\) nu Qitufãán Käquimf (QK) ‑ anrrospngmo fn vfknr
rosimufk mns ftivns mopnis mo momuzir tnmns ns pfssivns, nu sobf, n vfknr mn
pftridñgin motordigfmn pokf mieorogãf ogtro n Ftivn o \fssivn.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
3<
Ftivn 4 \fssivn Qitufãán Käquimf Gukf (A\ 4 <)2 sicgieiaf quo ns jogs o
miroitns mf odprosf icufkfd fs sufs njricfãÿos.
Ftivn ; \fssivn Qitufãán Käquimf \fssivf (A\ ; <)2 sicgieiaf quo ns jogs o
miroitns mf odprosf sán dognros quo fs sufs njricfãÿos.
Fcnrf, ostfdns od angmiãÿos mo fprosogtfr n angaoitn mn Jfkfgãn quo é f
modngstrfãán eigfgaoirf quo dnstrf f andpnsiãán o n vfknr mn pftridñgin od
motordigfmf mftf.
N Jfkfgãn é okfjnrfmn andn n njbotivn mo rovokfr f ostruturf oangñdiaf o
eigfgaoirf mf odprosf od motordigfmn dndogtn o angstitui udf engto mo
igenrdfãán eugmfdogtfk, gán sñ pfrf f prñprif odprosf, dfs tfdjéd pfrf
fquokos quo ostobfd mirotf nu igmirotfdogto kicfmns f okf, andn é n afsn mns
sñains, enrgoaomnros, Ostfmn o mn pòjkian od corfk. Mitn pnr nutrfs pfkfvrfs, n
Jfkfgãn é udf ‛entncrfeif— mf situfãán pftridngifk mf odprosf gud mfmn
dndogtn.
Fssid, n Jfkfgãn é udf icufkmfmo, sogmn goaossærin, pfrf quo ostf so ostfjokoãf,
quo n Afpitfk \rñprin sobf sndfmn fn \fssivn.
F ostf icufkmfmo a`fdf-so Oqufãán Eugmfdogtfk mf Angtfjikimfmo.
F oqufãán fgtorinr pordito mistigcuir Jfkfgãn mo Igvogtærin. Fssid, ogqufgtn n
Igvogtærin angstitui fpogfs udf kistfcod mns vfknros ftivns o pfssivns, n Jfkfgãn
andpfrf nu prnaomo fn jfkfgaofdogtn ogtro ns vfknros ftivns o pfssivns,
ovimogaifgmn n vfknr mn pftridñgin (Afpitfk \rñprin).
Jfkfgãn
Ftivn\fssivn +
Afpitfk
\rñprin
Ftivn 4 \fssivn + Afpitfk \rñprin
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
36
Fs dfssfs pftridngifis sán akfssieiafmfs socugmn akfssos quo angstftfd gn
añmicn mo angtfs mn Qistodf mo Gnrdfkizfãán Angtfjikästiaf (QGA), fprnvfmn
pokn Moarotn-koi g.² 6?0/:<<9, mo 61 mo buk`n o quo vorodns fmifgto, fcnrfftogmfdns fns prigaipfis angbugtns2
Ftivn
Angbugtns Okodogtns pftridngifis
Doins eigfgaoirns käquimns
(ftivn anrrogto)
Mig`oirn od afixf, mopñsitns jfgaærins, igstrudogtns
eigfgaoirns, ota. dnvidogtfmns and prfzn igeorinr f udfgn.
Angtfs f roaojor
(ftivn anrrogto)
Mävimfs f roaojor mo toraoirns (akiogtos, nutrns movomnros,
ota.) quo corod jogoeäains and prfzn igeorinr f ud fgn.
Igvogtærins o Ftivns
jinkñcians
(ftivn anrrogto)
Jogs quo f odprosf prnmuz nu fmquiro pfrf vogmor nu
pfrf utikizfr gf prnmuãán mo jogs, jod andn, ftivns
jinkñcians angsudävois (fgidfis o pkfgtfs) quo sobfd
utikizfmns and prfzn igeorinr f ud fgn.
Igvostidogtns
(ftivn gán anrrogto)
Jogs o miroitns fmquirimns gán pfrf vogmf nu
trfgsenrdfãán dfs pfrf rogmidogtn, angtrnkn mo nutrfs
odprosfs nu pfrf utikizfãán, jod andn, ftivns jinkñcians
mo prnmuãán (fgidfis o pkfgtfs) quo sobfd utikizfmns and
prfzn suporinr f ud fgn.
Gns igvostidogtns mostfafd-so2 ftivns tfgcävois (omieäains, oquipfdogtns, vifturfs o
oquipfdogtn fmdigistrftivn)8 ftivns igtfgcävois (trospfssos, prncrfdfs mo
andputfmnr o prnbotns mo mosogvnkvidogtn)8 igvostidogtns eigfgaoirns (pfrtiaipfãÿos mo afpitfk
gnutrfs odprosfs)8 o, prnpriomfmo mo igvostidogtn.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
3:
AÑMICN MO
ANG]FQ O
Z FRÁN
OQV_ODÆ]IAN
\fssivn
Akfssos Okodogtns pftridngifis
Angtfs f pfcfr
(pfssivn anrrogto)
Mävimfs f pfcfr and prfzn igeorinr f ud fgn (mävimfs f
enrgoaomnros, fn Ostfmn).
Angtfs f pfcfr
(pfssivn gán anrrogto)
Mävimfs f pfcfr and prfzn suporinr f ud fgn (mävimfs fns
jfgans).
Afpitfk \rñprin
Akfssos Okodogtns pftridngifis
Igiaifk Ufknr igiaifk mns sñains o quo eicurf gf osariturf.
Zotimn Zosuktfmns (kuarns) fgtorinros gán mistrijuämns.
Fmquirimn gn oxoraäain Zosuktfmns (kuarns) njtimns gn prñprin oxoraäain.
I. Gnãán o afrftorästiafs mo Angtf
Fs dfssfs pftridngifis, andn vidns fgtorinrdogto, fcrocfd okodogtns quo so
sujmivimod togmn od ftogãán f eugãán quo mosodpog`fd mogtrn mn pftridñgin.
A`ocfdns, ogtán, ì gnãán mo angtf quo moeigidns andn ud angbugtn mo
okodogtns pftridngifis and motordigfmfs afrftorästiaf andugs o ospoaäeiafs.
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
31
Fs angtfs mn QGA ostán mivimimfs od nitn akfssos, gudorfmfs mo 6 f 0, sogmn quo
fs angtfs mfs akfssos 6 f ? o fs angtfs 06 ‑ Zosuktfmn Käquimn mn \oränmn (ZK\) o
09 ‑ Mivimogmns fgtoaipfmns, efzod pfrto mn Jfkfgãn. Fs angtfs mfs akfssos 5, 3o 0 sán angtfs mo rosuktfmns quo sorvirán pfrf f okfjnrfãán mf Modngstrfãán mo
Zosuktfmns quo vorodns pnstorinrdogto. Oxistod figmf dfis mufs akfssos quo sán
utikizfmfs pokf Angtfjikimfmo Fgfkätiaf nu mo Austns.
Od sägtoso2
V_FMZN MO ANG]FQ
Angtfs mo Jfkfgãn
6 Doins Eigfgaoirns Käquimns
: Angtfs f roaojor o f pfcfr
1 Igvogtærins o Ftivns Jinkñcians
= Igvostidogtns
? Afpitfk, Zosorvfs o Zosuktfmns ]rfgsitfmns
Angtfs mo Zosuktfmns
5 Cfstns
3 Zogmidogtns
0 Zosuktfmns
Nutrfs angtfs9 Angtfjikimfmo mo Austns
< Kivro
Mo roeorir quo fs angtfs angstituod f jfso mo tnmf f osariturfãán, vistn quo é f
pfrtir mokfs quo so mosogvnkvo n trftfdogtn angtfjikästian, porditigmn rocistfr
tnmfs fs vfrifãÿos snerimfs pokns okodogtns pftridngifis quo gokfs so ogcknjfd.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
3=
Fs angtfs fprosogtfd mnis okodogtns andugs2 tätukn (gndo pokn qufk sán
mosicgfmfs) o oxtogsán (roprosogtf f oxprossán mf angtf od ugimfmos dngotærifs).
\nr nutrn kfmn, fs angtfs movod njomoaor f mnis roquisitns eugmfdogtfis2`ndncogoimfmo (afmf angtf movo angtor fpogfs okodogtns quo tog`fd
afrftorästiafs sodok`fgtos) o igtocrfkimfmo (tnmns ns okodogtns quo fprosogtfd
afrftorästiafs andugs movod efzor pfrto mf dosdf angtf).
@æ figmf f roeorir quo fs angtfs pnmod sor mo 6.² crfu, :.² crfu, 1.² crfu, ota.,
sogmn quo fs pridoirfs sán fs quo ovimogaifd mirotfdogto f moandpnsiãán mn
Ftivn, mn \fssivn o mn Afpitfk \rñprin, pnr sou turgn fs angtfs mo :.² crfu sán fs
quo rosuktfd mn mosmnjrfdogtn mfs angtfs mn 6.² crfu o fssid suaossivfdogto pfrf ns rostfgtos crfus.
II. Zoprosogtfãán cræeiaf gn Zfzán osquodætian
Andoãfr pnr mizor quo, n rocistn angtfjikästian sorvo-so mn Miærin pfrf n rocistn
arngnkñcian, od fssogtn sopfrfmn, mo afmf udf mfs nporfãÿos quo dnmieiafd n
pftridñgin.
]nmfvif, é ftrfvés mn Zfzán osquodætian, quo sorvo pfrf n rocistn mfs nporfãÿos
mn Miærin, nrmogfmfs f méjitn o arémitn, od rokfãán f afmf udf mfs rospotivfs
angtfs, quo é pnssävok ang`oaor n ostfmn o f situfãán mo qufkquor angtf, sod
goaossimfmo mo roanrror fn oxfdo o sopfrfãán mo tnmns ns kfgãfdogtns
arngnknciafdogto osariturfmns gn Miærin.
Angvogaingnu-so quo f angtf utikizf f enrdf mo ], ngmo f ankugf mf osquormf miz
rospoitn fns méjitns (movo) o f ankugf mf miroitf fns arémitns (`fvor), pokn quo,
qufgmn udf qufgtif é osaritf gn kfmn mn méjitn (M) miz-so quo f angtf eni
mojitfmf8 so n rocistn enr eoitn gn kfmn mn arémitn (A) miz-so quo f angtf eni
aromitfmf.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
3?
M (Movo) ]ätukn mf angtf A (@fvor)
Méjitns Arémitns
Fpñs udf angtf sor mojitfmf o aromitfmf, pnmo fprosogtfr, andn é gfturfk, udf
oxtogsán eigfk mieorogto mf quo oxisto gn igäain. \frf motordigfr n sou sfkmn é
goaossærin andpfrfr ns méjitns o ns arémitns, pokn quo, n sfkmn anrrospngmo ì
mieorogãf ogtro f sndf mns méjitns o mns arémitns.
Gn fpurfdogtn mn sfkmn mo udf angtf `æ f angsimorfr trâs afsns2
Qo n tntfk mns méjitns é dfinr quo n tntfk mns arémitns, f angtf tod sfkmn
movomnr (M 7 A sm)
Qo n tntfk mns méjitns é dognr quo n tntfk mns arémitns, f angtf tod sfkmn
aromnr (M ; A sa)
Qo, ogtrotfgtn, n tntfk mns méjitns enr icufk fn tntfk mns arémitns, f angtf
fprosogtf ud sfkmn gukn (M 4 A sg)
III. Zocrfs mo rocistn igiaifk o mo dnvidogtfãán mfs angtfs
Vufkquor angtf tod udf oxtogsán igiaifk quo eicurf gn Jfkfgãn Igiaifk quo,
domifgto n rocistn mo vfrifãÿos mns efatns pftridngifis quo vorodns dfisfmifgto, pnmo fudogtfr nu midiguir. Dfs gosto dndogtn idpnrtf andproogmor
fpogfs quo oxistod rocrfs mo rocistn igiaifk o mo dnvidogtfãán mfs angtfs quo
mieoro socugmn f dfssf pftridngifk quo ostobfdns f angsimorfr.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
35
Fssid, todns quo2
Fs angtfs mn Ftivn sán mojitfmfs pokf suf oxtogsán igiaifk, ogtrfmfs o
fudogtns o sán aromitfmfs pokfs sfämfs o midiguiãÿos8
Fs angtfs mn \fssivn sán mojitfmfs pokfs sfämfs o midiguiãÿos o sán
aromitfmfs pokf suf oxtogsán igiaifk, ogtrfmfs o fudogtns8 o,
Fs angtfs mn Afpitfk \rñprin sán mojitfmfs pokfs sfämfs o midiguiãÿos o
aromitfmfs pokf suf oxtogsán igiaifk, ogtrfmfs o fudogtns.
Od sudf2
Zocistn igiaifk o dnvidogtfãán mfs angtfs mn Ftivn
M Angtfs mn Ftivn A
Oxtogsán igiaifk Qfämfs/Midiguiãÿos
o
Ogtrfmfs/Fudogtns
Zocistn igiaifk o dnvidogtfãán mfs angtfs mn \fssivn
M Angtfs mn \fssivn o mn Afpitfk \rñprin A
Qfämfs/Midiguiãÿos Oxtogsán igiaifk
o
Ogtrfmfs/Fudogtns
Zocistn igiaifk o dnvidogtfãán mfs angtfs mn Afpitfk \rñprin
M Angtfs mn \fssivn o mn Afpitfk \rñprin A
Qfämfs/Midiguiãÿos Oxtogsán igiaifk
o
Ogtrfmfs/Fudogtns
F
Oi
\ o A\
Oi
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
33
Cfstns
Fprnvoitfdns pfrf ostfjokoaor mo idomiftn fs rocrfs mo dnvidogtfãán mfs angtfs
mo Cfstns o \ormfs (Akfsso 5), mo Zogmidogtns o Cfg`ns (Akfsso 3) o mo
Zosuktfmns (Akfsso 0), tnmfvif, idpnrtf roeorir quo ns fudogtns mfs angtfs moCfstns o \ormfs anrrospngmod, pnr suf voz, f midiguiãÿos mn Afpitfk \rñprin.
Ogtán todns quo2
Fs angtfs mo Cfstns o \ormfs sán mojitfmfs pokns fudogtns mo cfstns o
pormfs, o sán aromitfmfs pokfs midiguiãÿos (rotieiafãÿos mo cfg`ns o
pormfs)8
Fs angtfs mo Zogmidogtns o Cfg`ns sán mojitfmfs pokfs midiguiãÿos
(rotieiafãÿos mo rogmidogtns o cfg`ns) o sán aromitfmfs pokns fudogtnsmo rogmidogtns o cfg`ns8 o,
F angtf 06 ‑ Zosuktfmn Käquimn mn \oränmn (ZK\) é mojitfmf pokns
sfkmns movomnros trfgseorimns mfs angtfs mf akfsso 5 o aromitfmf pokns
sfkmns aromnros mf akfsso 3, pokn quo, so n sfkmn mostf angtf enr movomnr f
odprosf tovo ud probuäzn gosto poränmn, afsn angtrærin, so n sfkmn enr
aromnr roprosogtf ud kuarn pfrf f odprosf murfgto fquoko dosdn
poränmn.
Od sudf2
Dnvidogtfãán mfs angtfs mo Cfstns o \ormfs
M Angtfs mo Cfstns o \ormfs A
Fudogtns mo Midiguiãÿos/Zotieiafãÿos
Cfstns o \ormfs mo Cfstns o \ormfs
Dnvidogtfãán mfs angtfs mo Zogmidogtns o Cfg`ns
M Angtfs mo Zogmidogtns o Cfg`ns A
Midiguiãÿos/Zotieiafãÿos Fudogtns mo
mo Zogmidogtns o Cfg`ns Zogmidogtns o Cfg`ns
Zogmidogtns
ZosuktfmnsAkfsso
5Akfsso
3
sm 4 probuäznsa 4 kuarnsfkmn gukn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
30
K FGÃFDOG]NQ ,
J FKFGAO]O MO
UOZIEIAFÃÁN O
MODNGQ]ZFÃÁN
MO ZOQ_K]FMNQ
Dnvidogtfãán mf angtf mo Zosuktfmns (angtf 06 ‑ ZK\)
M Angtf mo Zosuktfmns A
∖ mns sfkmns movomnros mf Akfsso 5 ∖ mns sfkmns aromnros mf Akfsso 3
Cfstns o \ormfs Zogmidogtns o Cfg`ns
Qo n sfkmn mostf angtf enr movomnr \ZOB_ÄRN
Qo n sfkmn mostf angtf enr aromnr K_AZN
Qo ns rogmidogtns enrod icufis fns cfstns n rosuktfmn soræ gukn
I. ]ipn mo kfgãfdogtns
Ns kfgãfdogtns pnmod akfssieiafr-so ftogmogmn fn gòdorn mo angtfs
dnvidogtfmfs o ì gfturozf mns dnvidogtns osariturfmns.
Gn pridoirn afsn (gòdorn mo angtfs dnvidogtfmfs) o socugmn n détnmn
micræeian, tnmn n efatn pftridngifk mæ nricod ì vfrifãán mo udf nu dfis angtfs,
mo tfk dnmn quo f sndf mns méjitns é sodpro icufk ì sndf mns arémitns. Fssid,
oxistod = eñrdukfs micræeiafs, f sfjor (ftogmfdns fns socuigtos oxodpkns)2
6.ª Eñrdukf2 ud méjitn 4 ud arémitn
Mopñsitn jfgaærin gn dngtfgto mo :<<,<<₫
66 - Afixf 6: ‑ Mopñsitn ì nrmod
:<<,<<₫ :<<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
39
:.ª Eñrdukf2 ud méjitn 4 værins arémitns
\fcfdogtn mo mävimf f enrgoaomnros gn vfknr mo ? <<<,<<₫, sogmn quo
?<% eni pfcn ftrfvés mo a`oquo o n rostfgto od mig`oirn
66 - Afixf 6: ‑ Mopñsitn ì nrmod :: - Enrgoaomnros
: ?<<,<<₫ : ?<<,<<₫ ? <<<,<<₫
1.ª Eñrdukf2 værins méjitns 4 ud arémitn
Zoaojidogtn mo mävimf mo akiogto gn dngtfgto mo 6 <<<,<<₫, sogmn quo
:<% mfquoko vfknr eni pfcn od mig`oirn o n rostfgto ftrfvés mo a`oquo
66 - Afixf 6: ‑ Mopñsitn ì nrmod :6 - Akiogtos
:<<,<<₫ 0<<,<<₫ 6 <<<,<<₫
=.ª Eñrdukf2 værins méjitns 4 værins arémitns
Oxodpkn2 Kfgãfdogtns mo fjorturf
66 - Afixf 6: ‑ Mopñsitn ì nrmod :6 - Akiogtos
Oi ?<<₫ Oi 0 <<< ₫ Oi 6 0<<₫
:: - Enrgoaomnros := ‑ ONO\ 1: ‑ Dorafmnrifs
: <<<₫ Oi 6 <<<₫ Oi Oi 6 5<<₫
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
0<
Figmf todns quo vor f gfturozf mns dnvidogtns osariturfmns, fssid ns
kfgãfdogtns akfssieiafd-so mf socuigto enrdf2
Kfgãfdogtns mo fjorturf/rofjorturf2 mizod rospoitn fn rocistn mns
vfknros igiaifis and quo f odprosf igiaif f ftivimfmo nu n oxoraäain
oangñdian8
Kfgãfdogtns anrrogtos2 ostán rokfaingfmns and n rocistn mfs nporfãÿos
rofkizfmfs o mns fangtoaidogtns nanrrimns murfgto n oxoraäain
oangñdian8
Kfgãfdogtns mo rocukfrizfãán2 sán kfgãfdogtns f oeotufr gn eigfk mn
oxoraäain o quo mizod rospoitfd ìs rotieiafãÿos mfs angtfs fgtos mooeotufr n fpurfdogtn mns rosuktfmns (pnr oxodpkn2 rocistn mfs
moproaifãÿos, rovorsÿos, ota.)8
Kfgãfdogtns mo fpurfdogtn mo rosuktfmns2 tâd pnr eigfkimfmo trfgseorir
ns sfkmns mfs angtfs mo Cfstns (Akfsso 5) o Zogmidogtns (Akfsso 3) pfrf
f angtf mo Zosuktfmns (06 ‑ Zosuktfmn Käquimn mn \oränmn)8
Kfgãfdogtns mo ogaorrfdogtn mo angtfs2 sán kfgãfdogtns f oeotufr fpñs
n fpurfdogtn mo rosuktfmns o okfjnrfãán mn Jfkfgãn Eigfk, ngmo fs
angtfs mn Ftivn quo fprosogtfd sfkmn movomnr aromitfd-so o fs angtfs mn\fssivn o Afpitfk \rñprin quo fprosogtfd sfkmn aromnr mojitfd-so8 o,
Kfgãfdogtns mo ostnrgn2 sán rocistns quo tâd f eigfkimfmo mo rotieiafr
ndissÿos, mupkiafãÿos o orrns andotimns gns kfgãfdogtns oeotufmns
fgtorinrdogto (oxodpkns2 gán kfgãfdogtn mo udf andprf, rocistn
mupkiafmn mo ud roaojidogtn, ota.).
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
06
II. Efatns pftridngifis pordutftivns o dnmieiaftivns
Gn mosogvnkvidogtn mf suf ftivimfmo oangñdiaf, f odprosf ostfjokoao rokfãÿos
and n oxtorinr, gf enrdf mo prostfãÿos roaojimfs (andprf mo dftérifs-pridfs,
eorrfdogtfs, dæquigfs, dorafmnrifs o sorviãns) o mo prostfãÿos aomimfs (vogmfs
mo prnmutns o prostfãán mo sorviãns).
Ostfs rokfãÿos trfmuzod-so pnr ekuxns mo jogs o sorviãns, fns qufis anrrospngmod
sodpro ekuxns dngotærins mo sogtimn igvorsn (ns roaojidogtns o ns pfcfdogtns).
N pftridñgin mf odprosf ostæ, pnrtfgtn, suboitn f angstfgtos fktorfãÿos
qufgtitftivfs o qufkitftivfs, od angsoquâgaif mf ftivimfmo oangñdiaf
mosogvnkvimf.
Ostfs nporfãÿos quo fangtoaod and eroquâgaif nricigfd vfrifãÿos, quor
pnsitivfs, quor gocftivfs, gns okodogtns angstituigtos mn pftridñgin. ]nmfs ostfs
nporfãÿos quo prnvnafd vfrifãÿos gf andpnsiãán o, duitfs vozos, tfdjéd gn
vfknr mn pftridñgin, mosicgfd-so pnr efatns pftridngifis.
Efao fn mosaritn, ns efatns pftridngifis pnmod sor2
\ordutftivns (qufkitftivns) qufgmn prnvnafd fpogfs fktorfãán gf
andpnsiãán mn pftridñgin dfs gán gn sou vfknr8
Dnmieiaftivns (qufgtitftivns) qufgmn prnvnafd fktorfãán gf andpnsiãán
o gn vfknr mn pftridñgin, pokn quo2
Efatns dnmieiaftivns gocftivns idpkiafd f midiguiãán mn vfknrmn pftridñgin8 o,
Efatns dnmieiaftivns pnsitivns idpkiafd n fudogtn mn vfknr mn
pftridñgin.
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
0:
III. Jfkfgaoto mo Uorieiafãán
Gn moaursn mn rocistn angtfjikästian oeotufmn gn Zfzán osquodætian, pnmoræ sor
goaossærin vorieiafr, od qufkquor dndogtn, n rosudn mo tnmns ns dnvidogtns
oeotufmns, istn é, tor faossn ì igenrdfãán mn vfknr faudukfmn pokns dnvidogtns f
méjitn o f arémitn oeotufmns pokf odprosf murfgto ud poränmn mo todpn, jod
andn, njtor igenrdfãán qufgtn fns sfkmns rosuktfgtos gfs angtfs, pokn quo n
mnaudogtn utikizfmn pfrf tfk oeoitn é n Jfkfgaoto mo Uorieiafãán mn Zfzán.
IU. Zosuktfmns o f Modngstrfãán mo Zosuktfmns
Ns efatns pftridngifis dnmieiaftivns corfmnros mo rosuktfmns pnmod nricigfr
vfrifãÿos, quor pnsitivns, quor gocftivns, gn vfknr mn pftridñgin andn
fgtorinrdogto bæ fjnrmfmn.
Qocugmn n QGA, ìs nporfãÿos quo prnvnafd ud angsudn mn pftridñgin mfdns ngndo mo Cfstns (Akfsso 5) o ìs nporfãÿos quo prnvnafd udf roauporfãán nu
fudogtn mn pftridñgin mfdns n gndo mo Zogmidogtns (Akfsso 3).
Ns cfstns supnrtfmns pokf odprosf mizod rospoitn f2
- austn mf dorafmnrif vogmimf o dftérifs angsudimfs8
- idpnstns pfcns fn Ostfmn8
- pfcfdogtn mo sfkærins o mo angsudn mo sorviãns oxtorgns, tfis andn, æcuf,
okotriaimfmo, tokoengo, ota.8 o,
- burns supnrtfmns.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
01
Ns rogmidogtns njtimns pokf odprosf sán angsoquâgaif mo2
- vogmf mo dorafmnrifs, prnmutns o/nu prostfãán mo sorviãns8
- rogmidogtns mo pfrtiaipfãÿos mo afpitfk8
- burns mo mopñsitns8 o,
- mosangtns mo prngtn pfcfdogtn njtimns pnr pfrto mns enrgoaomnros.
F motordigfãán mn rosuktfmn mn poränmn (angtf 06 ‑ Zosuktfmn Käquimn mn
\oränmn) njtéd-so ftrfvés mf trfgseorâgaif mns sfkmns movomnros mfs angtfs mfakfsso 5 o mf trfgseorâgaif mns sfkmns aromnros mf akfsso 3.
Angenrdo koaingfmn fgtorinrdogto, so n sfkmn mostf angtf enr movomnr f odprosf
tovo ud probuäzn gfquoko oxoraäain oangñdian, afsn angtrærin, so n sfkmn enr
aromnr roprosogtf ud kuarn pfrf f odprosf. \nr nutrn kfmn, so ns rogmidogtns
enrod icufis fns cfstns n rosuktfmn soræ gukn.
Fs angtfs mo rosuktfmns (Akfssos 5, 3 o 0) porditod okfjnrfr f Modngstrfãán mo
Zosuktfmns quo gns mæ udf visán migêdiaf pnis dnstrf-gns n quo so pfssnu ogtro
mnis dndogtns mf vimf mf odprosf, gnrdfkdogto, ogtro n igäain mn fgn o n eigfk
mn fgn.
Angvéd rokodjrfr quo f angtf 06 ‑ ZK\ é, siduktfgofdogto, udf angtf mn
Jfkfgãn o mf Modngstrfãán mo Zosuktfmns.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
0=
FGÆKIQO O OP\ZOQQÁN ANG]FJIKÄQ]IAF MO N\OZFÃßOQ
ZOKFAINGFMFQ AND F2 Q_JANG]F :=12 ID\NQ]N QNJZO N UFKNZ
FAZOQAOG]FMN
Gnãán o afrfatorästiafs mns idpnstns
Idpnstn ‑ Angsisto gudf prostfãán anftivf moeigimf pnr koi, mo afræator poaugiærin, moeigitivf o ugikftorfk,
rovortogmn f efvnr mn Ostfmn, and vistf ì rofkizfãán mo eigs pòjkians.
Anftivf ↚ pnrquo n Ostfmn oxico fn angtrijuigto/odprosf f prostfãán, dosdn quo sobf
goaossærin n usn mo doins anoraivns8Qocugmn f koi ↚ vistn sor f koi quo pordito fn Ostfmn oxicir n idpnstn8
\oaugiærin ↚ udf voz quo n idpnstn é pfcn, gf cogorfkimfmo mns afsns ftrfvés mo doins
dngotærins8
Moeigitivf ↚ mfmn quo n angtrijuigto/odprosf gugaf soræ roodjnksfmn, oxaotn so n idpnstn
enr anjrfmn igmovimfdogto8
_gikftorfk ↚ pnis n angtrijuigto/odprosf gán roaojo mirotfdogto gfmf od trnaf, efao fn
pfcfdogtn quo oeotunu8
F efvnr mn Ostfmn ↚ é osto quod frroafmf n idpnstn, udf mfs dfinros engtos/roaoitfs8 o,
\frf sftisefzor eigs pòjkians ↚ pnrquo pordito rofkizfr mosposfs pòjkiafs (angstruãán mo
`nspitfis, vifs mo andugiafãán, ota.).
Mistigãán ogtro idpnstn, tfxf, duktf o anidf
]fxf ‑ Angsisto od roaoitfs pòjkiafs motordigfmfs pnr koi, f efvnr mo possnfs ankotivfs mo
miroitn pòjkian, rosuktfgtos mf utikizfãán mo sorviãns o/nu jogs pòjkians o mf angaossán mo
futnrizfãÿos fmdigistrftivfs. Angstituod mostf enrdf udf angtrfpfrtimf mf utikizfãán mo fkcn,
pokn quo angeicurfd udf rokfãán jikftorfk ogtro ns suboitns ogvnkvimns o mo enrdf vnkugtærif.
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
0?
Duktf o anidf ‑ Fs duktfs sfgaingfd ftns ikäaitns mo gfturozf aridigfk, fn pfssn quo fs
anidfs sfgaingfd ftns ikäaitns mo tonr fmdigistrftivn. Oxodpkns2 trfgscrossán fn añmicn mo
ostrfmf o pfcfdogtn mo idpnstns enrf mo prfzn, rospotivfdogto duktf o anidf.
Afrfatorizfãán mn Idpnstn snjro n Ufknr Farosaogtfmn (IUF)
N IUF é ud idpnstn igmirotn (igaimo snjro f mosposf/angsudn), pkurieæsian o gán audukftivn mo miroitn
ostfmufk o quo cfrfgto udf icufkmfmo trijutærif fn gävok torritnrifk corfk, and pfcfdogtns erfaingfmns
prnpnraingfis quo corfkdogto gán sán supnrtfmns pokf odprosf.
Fssid sogmn, n IUF fprosogtf fs socuigtos afrfatorästiafs2
Igmirotn ‑ pnrquo é ud idpnstn snjro n angsudn8
\kurieæsian ‑ pnrquo igaimo od tnmfs fs efsos mo andoraifkizfãán mns jogs fté ì suf trfgsdissán pfrf n
angsudimnr eigfk8
Gán audukftivn ‑ pnrquo od afmf efso mo igaimâgaif so trijutf fpogfs n vfknr mn jod farosaogtfmn
gossf efso8
Ostfmufk ‑ pnrquo f ogtimfmo aromnrf mn idpnstn é n Ostfmn8
Corfk ‑ pnrquo fjrfgco tnmn n torritñrin gfaingfk8 o, \rnpnraingfis ‑ pnrquo f tfxf é sodpro f dosdf qufkquor quo sobf f dftérif ankotævok.
Eugaingfdogtn mn IUF
N IUF é ud idpnstn snjro n vfknr farosaogtfmn pnrquo afmf ud mns fcogtos oangñdians, mosmo n enrgoaomnr
mo dftérifs o/nu prnmutnr fn rotfk`istf, ogtrocfd fn Ostfmn n dngtfgto rosuktfgto mf fpkiafãán mf tfxf mn
idpnstn fn vfknr quo farosaogtfrfd fn prnmutn. Gn ogtfgtn, o od virtumo mn doafgisdn mo eugaingfdogtn mn
idpnstn, n IUF gán sfi mn jnksn mo afmf ud mns fcogtos oangñdians quo trfgsfaingfd n prnmutn, dfs mn
angsudimnr eigfk quo supnrtf o pfcf n IUF (afmf ud mns fcogtos quo trfgsfaingf jogs nu sorviãns tod mo
kiquimfr idpnstn snjro n proãn mo vogmf mns jogs nu mns sorviãns prostfmns) sogmn, pnrtfgtn, ud idpnstn
snjro n angsudn.
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
05
Qujangtf :=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF)
Ostf sujangtf mostigf-so f rocistfr fs situfãÿos moanrrogtos mf fpkiafãán mn Añmicn mn Idpnstn snjro n Ufknr
Farosaogtfmn (AIUF).
Gns tordns mn frt.² 6.² mn AIUF, ostán suboitns f osto idpnstn2
]rfgsdissÿos mo jogs o fs prostfãÿos mo sorviãns oeotufmfs gn torritñrin gfaingfk, f tätukn ngornsn,
pnr ud suboitn pfssivn fcigmn andn tfk8
Fs idpnrtfãÿos mo jogs, nu sobf, fs fquisiãÿos oeotufmfs f pfäsos gán portogaogtos ì _gián Ournpoif
(pfäsos toraoirns)8 o, Nporfãÿos igtrfandugitærifs oeotufmfs gn torritñrin gfaingfk, tfk andn moeigimfs gn ZI]I ‑ Zocido
mn IUF gfs ]rfgsfãÿos Igtrfandugitærifs.
\nréd, oxistod oxaoãÿos ì anjrfgãf mn idpnstn ZOCZF COZFK2 Vuod kiquimf IUF gfs vogmfs o/nu
prostfãán mo sorviãns tod miroitn mo momuzir n IUF supnrtfmn gfs fquisiãÿos, nu sobf, sñ fs nporfãÿos
trijutfmfs mán miroitn ì momuãán, istn é, sñ quod kiquimf IUF gfs nporfãÿos oeotufmfs tod miroitn f
momuzir n IUF supnrtfmn gfs fquisiãÿos.
IUF snjro n proãn mo vogmf mo jogs o/nu mns sorviãns 4 IUF kiquimfmn
Afmf ud mns fcogtos oangñdians quo trfgsfaingf jogs o/nu sorviãns tod miroitn f momuzir n IUF
supnrtfmn gfs fquisiãÿos.
IUF supnrtfmn gfs fquisiãÿos 4 IUF momutävok
Afmf ud mns fcogtos oangñdians ogtrocf fn Ostfmn f mieorogãf ogtro n IUF kiquimfmn o n IUF
momutävok.
Ogtrocf mo IUF fn Ostfmn 4 IUF kiquimfmn - IUF momutävok 47 IUF snjro vfknr farosaogtfmn
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
03
Isogãÿos ‑ frt.² 9.² mn AIUF2 Isogãán Qidpkos
N suboitn pfssivn gán kiquimf IUF dfs tfdjéd gán pnmo momuzir n IUF supnrtfmn gfs fquisiãÿos8
N IUF supnrtfmn é udf andpngogto mn austn mns prnmutns/sorviãns fmquirimns, sogmn osto igakuämn
gn proãn mo vogmf (IUF nauktn).
Isogãÿos ‑ frt.² 6=.² mn AIUF2 Isogãán Andpkotf
É udf isogãán gf vormfmoirf faoãán mf pfkfvrf andpkotf, pnrquo n suboitn pfssivn gán kiquimf n IUF
gfs sufs nporfãÿos dfs tod miroitn f momuzir n IUF supnrtfmn gfs fquisiãÿos8 É quo fangtoao gfs vogmfs mo jogs pfrf pfäsos andugitærins o/nu toraoirns, ngmo f kiquimfãán mn IUF
é trijutfmf gn pfäs ngmo ns jogs sán angsudimns, gán eugaingfgmn mostf enrdf f rocrf mf nricod dfs
f mn mostign.
]fxfs mo IUF ‑ frt.² 60.² mn AIUF
]fxf \nrtucfk Angtigogtfk Dfmoirf Fãnros
Gnrdfk :1% ::% 65%
Igtordémif 61% 6:% 9%
Zomuzimf 5% ?% =%
Jogoeiaifd mf tfxf romuzimf fkcugs prnmutns fkidogtfros, pujkiafãÿos poriñmiafs, kivrns, prnmutns efrdfaâutians, fknbfdogtn
`ntokoirn, jogs mo prnmuãán fcräankfs o trfgspnrto mo pfssfcoirns.
Jogoeiaifd mf tfxf igtordémif fkcugs prnmutns fkidogtfros o ogtrfmfs od ospotæaukns mo afgtn, mfgãf, dòsiaf, toftrn,
aigodf, tfurndfquif o airan.
Qujangtf :=16 ‑ IUF Qupnrtfmn
\ridoirfdogto angvéd roeorir quo ostf sujangtf é mo usn efauktftivn, pnréd, fangsok`f-so sodpro f suf
utikizfãán pfrf dok`nr ogtogmidogtn mn rocistn angtfjikästian. Nrf vobfdns, sfjodns quo gfs fquisiãÿos tnmn o
qufkquor suboitn pfssivn supnrtf IUF, andn vidns fgtorinrdogto fqufgmn mfs vogmfs é pnssävok kiquimfr IUF
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Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
00
o mf nporfãán IUF kiquimfmn and n IUF supnrtfmn é pnssävok momuzir IUF quo soræ f sujangtf f trftfr
pnstorinrdogto. \nr nutrn kfmn, god tnmn n IUF supnrtfmn pnmoræ sor tntfkdogto momutävok (afsn mn cfsñkon,
nutrns). \nr ostfs rfzÿos o f eid mo angtfjikistiafdogto sorod rocistfmns ns dngtfgtos supnrtfmns o rofkdogto
momutävois, fangsok`f-so f utikizfãán mf sujangtf :=16 ‑ IUF supnrtfmn.
Ostf sujangtf é mojitfmf pokn IUF supnrtfmn od tnmfs fs fquisiãÿos mo oxistâgaifs (akfsso 12 Igvogtærins o
Ftivns Jinkñcians), idnjikizfmn (angtf =12 Ftivns Eixns ]fgcävois) o/nu nutrns jogs o sorviãns (gnrdfkdogto
ns dnvidogtns rocistfmns gf angtf 5: ‑ Enrgoaidogtn mo Qorviãns Oxtorgns).
Ostf sujangtf aromitf-so pnr angtrfpfrtimf mf sujangtf :=1: ‑ IUF Momutävok dfs fpogfs ns vfknros/pfraokfs
mo fquisiãÿos momutävois tntfk nu pfraifkdogto angenrdo provistn od kociskfãán. Gns afsns mns dngtfgtos gán
momutävois nu fquokos quo gán enrfd momutävois od pfrto, sán aromitfmns pnr angtrfpfrtimf mfs angtfs igorogtos
ìs rospotivfs fquisiãÿos nu mf sujangtf 506: ‑ Idpnstns Igmirotns, qufgmn enr afsn missn, gndofmfdogto pnr
mieiaukmfmos mo idputfãán f austns ospoaäeians.
Angtfs mivisingærifs mf sujangtf :=16 ‑ IUF Qupnrtfmn (mosmnjrfdogtn pnssävok)2
:=16 ‑ IUF Qupnrtfmn:=166 ‑ IUF supnrtfmn rokftivn f Igvogtærins
:=1666 ‑ Fquisiãÿos od ]orritñrin Gfaingfk:=16666 ‑ ]fxf romuzimf:=1666: ‑ ]fxf Igtordémif:=16661 ‑ ]fxf Gnrdfk
:=166: ‑ Fquisiãÿos od \fäsos Andugitærins:=166:6 ‑ ]fxf romuzimf:=166:: ‑ ]fxf Igtordémif:=166:1 ‑ ]fxf Gnrdfk
:=1661 ‑ Fquisiãÿos od \fäsos ]oraoirns:=16616 ‑ ]fxf romuzimf:=1661: ‑ ]fxf Igtordémif:=16611 ‑ ]fxf Gnrdfk
:=16: ‑ IUF supnrtfmn rokftivn f Ftivns Eixns ]fgcävois:=16:6 ‑ Fquisiãÿos od ]orritñrin Gfaingfk
:=16:66 ‑ ]fxf romuzimf:=16:6: ‑ ]fxf Igtordémif:=16:61 ‑ ]fxf Gnrdfk
:=16:: ‑ Fquisiãÿos od \fäsos Andugitærins:=16::6 ‑ ]fxf romuzimf
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_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
09
:=16::: ‑ ]fxf Igtordémif:=16::1 ‑ ]fxf Gnrdfk
:=16:1 ‑ Fquisiãÿos od \fäsos ]oraoirns
:=16:16 ‑ ]fxf romuzimf:=16:1: ‑ ]fxf Igtordémif:=16:11 ‑ ]fxf Gnrdfk
:=161 ‑ IUF supnrtfmn rokftivn f nutrns jogs o sorviãns:=1616 ‑ Fquisiãÿos od ]orritñrin Gfaingfk
:=16166 ‑ ]fxf romuzimf:=1616: ‑ ]fxf Igtordémif:=16161 ‑ ]fxf Gnrdfk
:=161: ‑ Fquisiãÿos od \fäsos Andugitærins:=161:6 ‑ ]fxf romuzimf:=161:: ‑ ]fxf Igtordémif:=161:1 ‑ ]fxf Gnrdfk
:=1611 ‑ Fquisiãÿos od \fäsos ]oraoirns:=16116 ‑ ]fxf romuzimf:=1611: ‑ ]fxf Igtordémif:=16111 ‑ ]fxf Gnrdfk
Dnvidogtfãán corfk mf sujangtf :=16 pokf fquisiãán mo igvogtærins
66 / 6: / ::6 16 :=166xx
P< P6 P:
\okn vfknr mf fquisiãán sod idpnstn
\okn vfknr mn idpnstn
Dnvidogtfãán corfk mf sujangtf :=16 pokf fquisiãán mo ftivns eixns tfgcävois
66 / 6: / ::6 =1x :=16:xx
P< P6 P:
\okn vfknr mf fquisiãán sod idpnstn
\okn vfknr mn idpnstn
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 92/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
9<
Dnvidogtfãán corfk mf sujangtf :=16 pokf fquisiãán mo nutrns jogs o sorviãns
66 / 6: / ::6 5:x :=161xx
P< P6 P:
\okn vfknr mf fquisiãán sod idpnstn
\okn vfknr mn idpnstn
Qujangtf :=1: ‑ IUF Momutävok
Zocistfd-so f méjitn gostf sujangtf ns dngtfgtos mn idpnstn supnrtfmn quo, mfmf f suf gfturozf, sobfd
susaotävois mo momuãán (afsn mo fquisiãÿos quo ostobfd mirotfdogto rokfaingfmfs and f ftivimfmo mf odprosf).
Gán oxisto kucfr f momuãÿos mo IUF gns socuigtos afsns (frt.² :6.² mn AIUF)2
- mosposfs and vifturfs mo turisdn, jfrans mo roaroin, `okiañptorns, fviÿos, dntns o dntnaiakns8
- mosposfs rospoitfgtos f andjustävois, oxaotn gn afsn mn cfsñkon aubn idpnstn é momutävok gf prnpnrãán mo
?<%8
- mosposfs mo trfgspnrto o vifcogs mo gocñains, igakuigmn pnrtfcogs8
- mosposfs and fknbfdogtn , fkidogtfãán o jojimfs8
- mosposfs mo mivortidogtn o mo kuxn.
GN]F JOD2
Vufgmn n IUF ostæ igakuämn gf efturf o gán vod misaridigfmn, n sou vfknr motordigf-so mf socuigto enrdf
IUF 4 Ufknr mf efturf x ]fxf
6 + ]fxf
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 93/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
96
Angtfs mivisingærifs mf sujangtf :=1: ‑ IUF Momutävok (mosmnjrfdogtn pnssävok)2
:=1: ‑ IUF Momutävok
:=1:6 ‑ IUF momutävok rokftivn f Igvogtærins:=1:66 ‑ Fquisiãÿos od ]orritñrin Gfaingfk
:=1:666 ‑ ]fxf romuzimf:=1:66: ‑ ]fxf Igtordémif:=1:661 ‑ ]fxf Gnrdfk
:=1:6: ‑ Fquisiãÿos od \fäsos Andugitærins:=1:6:6 ‑ ]fxf romuzimf:=1:6:: ‑ ]fxf Igtordémif:=1:6:1 ‑ ]fxf Gnrdfk
:=1:61 ‑ Fquisiãÿos od \fäsos ]oraoirns:=1:616 ‑ ]fxf romuzimf:=1:61: ‑ ]fxf Igtordémif:=1:611 ‑ ]fxf Gnrdfk
:=1:: ‑ IUF momutävok rokftivn f Ftivns Eixns ]fgcävois:=1::6 ‑ Fquisiãÿos od ]orritñrin Gfaingfk
:=1::66 ‑ ]fxf romuzimf:=1::6: ‑ ]fxf Igtordémif:=1::61 ‑ ]fxf Gnrdfk
:=1::: ‑ Fquisiãÿos od \fäsos Andugitærins:=1:::6 ‑ ]fxf romuzimf:=1:::: ‑ ]fxf Igtordémif:=1:::1 ‑ ]fxf Gnrdfk
:=1::1 ‑ Fquisiãÿos od \fäsos ]oraoirns:=1::16 ‑ ]fxf romuzimf:=1::1: ‑ ]fxf Igtordémif:=1::11 ‑ ]fxf Gnrdfk
:=1:1 ‑ IUF momutävok rokftivn f nutrns jogs o sorviãns:=1:16 ‑ Fquisiãÿos od ]orritñrin Gfaingfk
:=1:166 ‑ ]fxf romuzimf:=1:16: ‑ ]fxf Igtordémif:=1:161 ‑ ]fxf Gnrdfk
:=1:1: ‑ Fquisiãÿos od \fäsos Andugitærins:=1:1:6 ‑ ]fxf romuzimf:=1:1:: ‑ ]fxf Igtordémif
:=1:1:1 ‑ ]fxf Gnrdfk:=1:11 ‑ Fquisiãÿos od \fäsos ]oraoirns:=1:116 ‑ ]fxf romuzimf:=1:11: ‑ ]fxf Igtordémif:=1:111 ‑ ]fxf Gnrdfk
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 94/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
9:
Dnvidogtfãán corfk mf sujangtf :=1: pokf fquisiãán mo igvogtærins
Mufs situfãÿos pnmod fangtoaor, mopogmogmn mf utikizfãán nu gán mf sujangtf :=16 ‑ IUF Qupnrtfmn2
6.ª ‑ Afsn so utikizo f angtf :=16 ‑ IUF Qupnrtfmn
:=166xx :=1:6xx
P< P<
\okn vfknr mn idpnstn momutävok
:.ª ‑ Afsn gán so utikizo f angtf :=16 ‑ IUF Qupnrtfmn
66 / 6: / ::6 16 :=1:6xx
P< P6 P:
\okn vfknr mf fquisiãán sod idpnstn
+ idpnstn gán momutävok
\okn vfknr mn idpnstn momutävok
Dnvidogtfãán corfk mf sujangtf pokf fquisiãán mo fativns eixns tfgcävois
Icufkdogto fs mufs situfãÿos pnmod fangtoaor, mopogmogmn mf utikizfãán nu gán mf sujangtf :=16 ‑ IUF Qupnrtfmn2
6.ª ‑ Afsn so utikizo f angtf :=16 ‑ IUF Qupnrtfmn
:=16:xx :=1::xx
P< P<
\okn vfknr mn idpnstn momutävok
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 95/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
91
:.ª ‑ Afsn gán so utikizo f angtf :=16 ‑ IUF Qupnrtfmn
66 / 6: / ::6 16 :=1::xx
P< P6 P:
\okn vfknr mf fquisiãán sod idpnstn
+ idpnstn gán momutävok
\okn vfknr mn idpnstn momutävok
Dnvidogtfãán corfk mf sujangtf pokf fquisiãán mo nutrns jogs o sorviãns
]fdjéd fqui fs mufs situfãÿos gán sán oxaoãán2
6.ª ‑ Afsn so utikizo f angtf :=16 ‑ IUF Qupnrtfmn
:=161xx :=1:1xx
P< P<
\okn vfknr mn idpnstn momutävok
:.ª ‑ Afsn gán so utikizo f angtf :=16 ‑ IUF Qupnrtfmn
66 / 6: / ::6 16 :=1:1xx
P< P6 P:
\okn vfknr mf fquisiãán sod idpnstn
+ idpnstn gán momutävok
\okn vfknr mn idpnstn momutävok
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
9=
Qujangtf :=11 ‑ IUF Kiquimfmn
Zocistfd-so arémitn gostf sujangtf ns vfknros/pfraokfs roeorogtos fn IUF kiquimfmn gfs efturfs oditimfs pokf
odprosf8 fn futnangsudn oxtorgn (utikizfãán mo jogs mf odprosf pfrf eigs fk`oins fns mf odprosf, mosmo quo,
gf suf fquisiãán tog`f `fvimn kucfr f momuãán tntfk nu pfraifk mn idpnstn supnrtfmn)8 ì trfgsdissán mo jogs
nu prostfãán mo sorviãns crftuitns pokf odprosf8 o, ì neortf mo oxistâgaifs prñprifs.
Fssid, ostf sujangtf ovimogaif f mävimf fn Ostfmn moanrrogto mf vogmf mo jogs o/nu prostfãán mo sorviãns pnr
pfrto mf odprosf fns sous akiogtos.
Angtfs mivisingærifs mf sujangtf :=11 ‑ IUF Kiquimfmn (mosmnjrfdogtn pnssävok)2
:=11 ‑ IUF Kiquimfmn:=116 ‑ IUF kiquimfmn rokftivn f dorafmnrifs
:=1166 ‑ Od ]orritñrin Gfaingfk:=11666 ‑ ]fxf romuzimf:=1166: ‑ ]fxf Igtordémif:=11661 ‑ ]fxf Gnrdfk
:=116: ‑ Od \fäsos Andugitærins:=116:6 ‑ ]fxf romuzimf:=116:: ‑ ]fxf Igtordémif:=116:1 ‑ ]fxf Gnrdfk
:=1161 ‑ Od \fäsos ]oraoirns:=11616 ‑ ]fxf romuzimf:=1161: ‑ ]fxf Igtordémif:=11611 ‑ ]fxf Gnrdfk
Dnvidogtfãán corfk mf sujangtf :=11 pokf vogmf mo dorafmnrifs o/nu prostfãán mo sorviãns
36 / 3: 66 / 6: / :66 :=11xx
P< P6 P:
\okn vfknr mn jod /prostfãán mo sorviãns
\okn vfknr mn idpnstn movimn
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 97/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
9?
Qujangtf :=1= ‑ IUF Zocukfrizfãÿos
Ostf sujangtf rocistf fs anrroãÿos mo idpnstn fpurfmfs gns tordns mn AIUF o susaotävois mo sorod oeotufmfs
gfs rospotivfs moakfrfãÿos poriñmiafs. Ostfs rocukfrizfãÿos, dntivfmfs pnr orrns nu ndissÿos gn fpurfdogtn
mn idpnstn, movnkuãÿos, mosangtns o fjftidogtns, rosaisÿos nu romuãÿos mo angtrftns, fgukfãÿos nu arémitns
iganjrævois, rnujns, sigistrns, ota., angenrdo situfãÿos provistfs gn AIUF, pnmorán nricigfr idpnstn f efvnr
mn suboitn pfssivn nu f efvnr mn Ostfmn, fssid sogmn : situfãÿos pnmod sor vorieiafmfs2 IUF Zocukfrizfãÿos f
efvnr mf Odprosf nu IUF Zocukfrizfãÿos f efvnr mn Ostfmn. Gostf sujangtf mojitf-so n idpnstn rosuktfgto mo nporfãÿos quo romuzfd ns dngtfgtos kiquimfmns pokf
odprosf nu quo fudogtod n idpnstn supnrtfmn o momutävok, pnr oxodpkn2 mosangtns angaomimns f akiogtos8
movnkuãÿos mo vogmfs pnr akiogtos8 o, fgukfãán mo ogtrocfs mns fmifgtfdogtns mns akiogtos - IUF
Zocukfrizfãÿos f efvnr mf Odprosf. Gostf dosdf sujangtf aromitf-so n idpnstn rosuktfgto mo nporfãÿos quo
fudogtod ns dngtfgtos kiquimfmns pokf odprosf nu quo romuzfd n idpnstn supnrtfmn o momutävok, pnr
oxodpkn2 mosangtns angaomimns pnr enrgoaomnros8 movnkuãán mo andprfs8 o, fgukfãán mo fmifgtfdogtns f
toraoirns - IUF Zocukfrizfãÿos f efvnr mn Ostfmn.
Dnvidogtfãán corfk mf sujangtf :=1= pokf movnkuãán mo vogmfs
IUF ZOC_KFZIRFÃßOQ F EFUNZ MF OD\ZOQF
:66 363 :=1=
P< P6 P:
\okn vfknr mn jod movnkvimn
\okn vfknr mn idpnstn mf movnkuãán
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
95
Dnvidogtfãán corfk mf sujangtf :=1= pokf movnkuãán mo andprfs
IUF ZOC_KFZIRFÃßOQ F EFUNZ MN OQ]FMN
163 ::6 :=1=
P< P6 P:
\okn vfknr mn jod movnkvimn
\okn vfknr mn idpnstn mf movnkuãán
Qujangtf :=1? ‑ IUF Fpurfdogtn
Ostf sujangtf mostigf-so f aogtrfkizfr fs nporfãÿos rocistfmfs gfs sujangtfs :=1: ‑ IUF momutävok8 :=11 ‑
IUF kiquimfmn8 :=1= ‑ IUF rocukfrizfãÿos8 o, :=13 ‑ IUF f roauporfr, pfrf quo n sou sfkmn anrrospngmf fn
idpnstn f pfcfr nu f roaojor, od motordigfmn poränmn. Fssid2
Ostf sujangtf mojitf-so pokns sfkmns movomnros mfs sujangtfs :=1: ‑ IUF momutävok8 :=1= ‑ IUF
rocukfrizfãÿos f efvnr mf odprosf8 o, :=13 ‑ IUF f roauporfr mn poränmn fgtorinr.
Ostf sujangtf aromitf-so pokns sfkmns aromnros mfs sujangtfs :=11 ‑ IUF kiquimfmn8 o, :=1= ‑ IUF
rocukfrizfãÿos f efvnr mn Ostfmn.
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
93
Dnvidogtfãán corfk mf sujangtf :=1? ‑ IUF Fpurfdogtn
:=1: :=1? :=11
Idpnstnsupnrtfmn omomutävok
Idpnstnkiquimfmn
:=1= :=1=
Zocukfrizfãÿosf efvnr mfodprosf
Zocukfrizfãÿosf efvnr mn
Ostfmn
:=13
Idpnstn f
roaojor mnOstfmn mnporänmnfgtorinr
\nr òktidn, n sfkmn eigfk mf sujangtf :=1? ‑ IUF Fpurfdogtn é trfgseorimn pfrf f2
F sujangtf :=15 ‑ IUF f pfcfr, gn afsn mo n sfkmn sor aromnr. Gosto afsn, f odprosf movoræ
prnaomor fn pfcfdogtn mn IUF fpurfmn.
F sujangtf :=13 ‑ IUF f roaojor, gn afsn mo n sfkmn sor movomnr. Gosto afsn, f odprosf pnmoræ
snkiaitfr n roodjnksn mn IUF fpurfmn nu, od fktorgftivf, trfgspnrtfr osto vfknr pfrf n poränmn
socuigto.
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
90
Dnvidogtfãán corfk mf sujangtf :=15 ‑ IUF f pfcfr
:=1? :=15 66 / 6:
P< P<
\okn vfknr mn IUF Fpurfmn
P6 \okn pfcfdogtn mn idpnstn P6
Dnvidogtfãán corfk mf sujangtf :=13 ‑ IUF f roauporfr
:=1? :=13 :=10 / :=1?
P< P<
\okn vfknr mn IUF Fpurfmn
P6
\okn roodjnksn pomimn nutrfgseorâgaif pfrf n poränmn
socuigto P6
F]OGÃÁN2
N fpurfdogtn mn IUF é eoitn dogsfkdogto, pnréd, f moakfrfãán mo trijutfãán mn IUF é prooga`imf gns tordns
mn frt.² =6.² mn AIUF.
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 101/166
\FZ]OOPOZ Ä INQ O \ZN\NQ]FQMO ZOQNK_ÃÁN
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<<
Ägmiao
OPOZAÄAIN 6 .............................................................................................................. 6<6 OPOZAÄAIN : .............................................................................................................. 6<: OPOZAÄAIN 1 .............................................................................................................. 6<1 OPOZAÄAIN = .............................................................................................................. 6<= OPOZAÄAIN ? .............................................................................................................. 6<? OPOZAÄAIN 5 .............................................................................................................. 6<9 OPOZAÄAIN 3 .............................................................................................................. 66: OPOZAÄAIN 0 .............................................................................................................. 661 OPOZAÄAIN 9 .............................................................................................................. 663 OPOZAÄAIN 6< ............................................................................................................ 6:6 OPOZAÄAIN 66 ............................................................................................................ 6:= OPOZAÄAIN 6: ............................................................................................................ 616 OPOZAÄAIN 61 ............................................................................................................ 61? OPOZAÄAIN 6= ............................................................................................................ 619 OPOZAÄAIN 6? ............................................................................................................ 6==
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<6
OPOZAÄAIN 6
F Qnaiomfmo mo Fkudägins mn Kfrfgboirn, Kmf., quo eni angstituämf od 6? mo Mozodjrn mn fgn trfgsfatn,
andoraifkizf mivisñrifs fdnvävois od fkudägin.
Od 16 mo Mozodjrn mn fgn eigmn, n pftridñgin mf snaiomfmo orf angstituämn pokns socuigtos vfknros2
Okodogtns pftridngifis Ufknr (₫) Jogs Miroitns Njricfãÿos Ftivn \fssivn Angtfs
_d torrogn and :< <<<d: situfmn gns frromnros mo Fkdfmf 9 <<< P P =16
Mävimf ì Qntrix, Q.F. : :?< P P ::6
IZA od mävimf 3?< P P :=6
6<< pfigéis mo rovostidogtn od fkudägin fgnmizfmn 0 ?<< P P 1:
:<< pkfafs mo isnkfdogtn térdian-faòstian 6 ?<< P P 1:
?< frdærins iganrpnrævois od mivisñrifs : ?<< P P 1:
Mopñsitn ì nrmod gn J\I, Q.F. 1:? P P 6:
6<<< afgtngoirfs poreurfmfs 6 <<< P P 1:
Kotrf f roaojor mn akiogto E. Anstf, Kmf. 9<< P P :6:
Dnjikiærin mivorsn pfrf n osaritñrin = ?<< P P =1?
A`oquos o vfkos pnstfis od anero 3? P P 66
Odpréstidn mn J\I, Q.F. f ? fgns 13 <<< P P :?66
_d afdián :<-FJ-<9 9< <<< P P =1=
Arémitn fn akiogto Fjok Engsoaf 6 6<< P P :6:
_d andputfmnr ‛@\— 6 ?<< P P =1?
Kotrf f pfcfr ì Qntrix, Q.F. 3? P P :::
6 ‑ Imogtieiquo and udf aruz (x) gf rospotivf ankugf fs mosariãÿos quo anrrospngmod fs Jogs, Miroitns o
Njricfãÿos.
: ‑ Imogtieiquo and udf aruz (x) gf rospotivf ankugf ns okodogtns Ftivns o ns \fssivns.
1 ‑ Imogtieiquo and f fbumf mn Añmicn mo Angtfs mn QGA fs akfssos o rospotivfs angtfs mns okodogtns
faidf ogudorfmns.
= ‑ Motordigo n vfknr2
- mn Ftivn 4 6:< <<<,<<₫8
- mn \fssivn 4 =< <3?,<<₫8
- mns doins eigfgaoirns käquimns 4 =<<,<<₫8
- mfs mävimfs mo toraoirns 4 : <<<,<<₫8
- mfs mävimfs f toraoirns 4 =< <3?,<<₫.
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<:
OPOZAÄAIN :
Mn pftridñgin mf Qnaiomfmo Fkocrif mf Arifgãf, Kmf., quo so momiaf ì andoraifkizfãán mo jrigquomns o
bncns mimæatians, rotirædns fs socuigtos igenrdfãÿos, ropnrtfmfs f 16 mo Mozodjrn mn fgn pfssfmn2
Mosariãán Ufknr (₫) (6) (:)
Mufs afrrig`fs \oucont ?<5 6<< <<<,<< J F
Gntfs mo jfgan o dnomfs dotækiafs od aursn kocfk ?:<,=< J F
]orrogn od Afrafvokns feotn ì ftivimfmo 6:? <<<,<< J F
Mopñsitn ì nrmod gn Jfgan ]nttf, Q.F. : ?<<,<< M F
Mopñsitn ì nrmod gn Jfgan mn Andérain 6 63?,0? M F
6<< bncns mimæatians @frry \nttor f 6?,0?₫ afmf 6 ?0?,<< J F
Mufs ostfgtos mo dfmoirf o ud oxpnsitnr mo pfromo 6 :3?,5? J F
?< jnkfs Bfrmok f 6:,3?₫ afmf 513,?< J F
Kotrf f roaojor mn akiogto N Jfkniãn, Kmf. ?63,:? M F
:< jiaiakotfs \fris-Mfhfr f 03,:?₫ afmf 6 3=?,<< J F
Mävimf ì odprosf mo Jrigquomns mn Gnrto, Kmf. 6 569,16 N \
Omieäain gf Zuf mf Fkocrif, g.² 6< feotn ì ftivimfmo 13: <<<,<< J F
Mävimf ì Jrigankêgmif, Kmf. : 6:1,?? N \
Mävimf ì Qocurfgãf Qnaifk 6 :3?,05 N \
Odpréstidn mn Jfgan mn Andérain (f fdnrtizfr od 1 fgns) :<= 6:1,0? N \
IUF f pfcfr 630,16 N \
Kotrf f pfcfr ì odprosf N \frfäsn mf Arifgãf, Kmf. 539,6: N \
_d andputfmnr @\ 36 6 3:=,1? J F
Mävimf mn akiogto Qnusf Dosquitf :0:,3? M F
6 ‑ Imogtieiquo gf ankugf 6 ns okodogtns pftridngifis quo anrrospngmod fs Jogs, Miroitns o Njricfãÿos.
: ‑ Imogtieiquo gf ankugf : ns okodogtns pftridngifis Ftivns o \fssivns.
1 ‑ Motordigo n vfknr mn pftridñgin mf snaiomfmo
5<0 951,3?₫ (Ftivn) ‑ :6< <<<,<<₫ (\fssivn) 4 190 951,3?₫.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<1
OPOZAÄAIN 1
6 ‑ \rooga`f angvogiogtodogto ns ospfãns (….)2
6.6. Ftivn 4 ? <<<,<<₫
\fssivn 4 6 ?<<,<<₫
Afpitfk \rñprin 4 1 ?<<,<<₫
6.:. Ftivn 4 1 ?<<,<<₫
\fssivn 4 6 :?<,<<₫
Afpitfk \rñprin 4 : :?<,<<₫
6.1. Ftivn 4 1 ?<<₫
\fssivn 4 1 ?<<₫
Afpitfk \rñprin 4 <,<<₫
6.=. Ftivn 4 = <<<,<<₫
\fssivn 4 = ?<<,<<₫ Afpitfk \rñprin 4 (?<<,<<₫)
6.?. Ftivn 4 6< <<<,<<₫
\fssivn 4 63 ?<<,<<₫
Afpitfk \rñprin 4 (3 ?<<,<<₫)
6.5. Ftivn 4 6? <<<,<<₫
\fssivn 4 3 ?<<,<<₫
Afpitfk \rñprin 4 3 ?<<,<<₫
6.3. Ftivn 4 6? <<<,<<₫
\fssivn 4 ? <<<,<<₫
Afpitfk \rñprin 4 6< <<<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<=
OPOZAÄAIN =
F odprosf Osaritñrins Eivo mn Gnrto, Kmf., and somo od Uikf Gnvf mo Cfif, andoraifkizf dnjikiærin mo
osaritñrin. Od 16 mo Mozodjrn mn fgn pfssfmn, n pftridñgin mf odprosf orf n socuigto2
Okodogtns pftridngifis Ufknr (₫) (6) (:)
J M N Ftivn \fssivn
_d torrogn and 6< <<<d: situfmn gns frromnros mf Dfif 0= <<< P P
:<< njricfãÿos mf Cfkp Ogorcif (fpkiafãán eigfgaoirf) 6 <<< P P
Mävimf ì Qnaidotfk, Q.F. : ?<< P P
Mopñsitn ì nrmod gn Jfgan mn Andérain 3:? P P
IUF f pfcfr 6 :?< P P
?< soarotærifs ‛Ekuxncrfdf— =< <<< P P
6<< afmoirfs pfrf fumitñrin 1< <<< P P
? ostfgtos mo ogafixo 3 ?<< P P
Mopñsitn ì nrmod gn Jfgan Gnrto : 5<< P P
Kotrf g.² 6< f roaojor mn akiogto E. Qikvf, Kmf. 9<< P P
Dnjikiærin mivorsn pfrf usn oxakusivn gn osaritñrin = <<< P P
Knbf feoatf ì ftivimfmo andoraifk :?< <<< P P
Gntfs mn jfgan o dnomfs dotækiafs od aursn kocfk 6:? P P
Odpréstidn angaomimn pokn Jfgan mn Andérain f 0 fgns :0< <<< P P
Afdián ?:-6?-KD 19 <<< P P
Arémitn fn akiogto Qfgtns Kodns 6 6<< P P
6 ‑ Imogtieiquo gf ankugf 6 ns okodogtns pftridngifis quo anrrospngmod fs Jogs, Miroitns o Njricfãÿos.
: ‑ Imogtieiquo gf ankugf : ns okodogtns pftridngifis Ftivns o \fssivns.
1 ‑ Motordigo n vfknr mn pftridñgin mf snaiomfmo.
=5< 9?<,<<₫ (Ftivn) ‑ :01 3?<,<<₫ (\fssivn) 4 633 :<<,<<₫.
= ‑ Motordigo n vfknr2
- mns doins eigfgaoirns käquimns 4 1 =?<,<<₫8
- mfs mävimfs mo toraoirns 4 : <<<,<<₫8
- mfs mävimfs f toraoirns 4 :01 3?<,<<₫8
- mns igvogtærins o Ftivns jinkñcians 4 33 ?<<,<<₫8
- mns igvostidogtns 4 130 <<<,<<₫.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<?
OPOZAÄAIN ?
Od :< mo Fjrik mn fgn pfssfmn, n pftridñgin mf odprosf Kfatiaägins mf Qorrf mf Ostrokf, Kmf., and somo
od Cnuvoif, orf angstituämn pokns socuigtos okodogtns pftridngifis2
Mosariãán Ufknr (₫) (6) (:) (=)
Mopñsitn gn Jfgan ]nttf, Q.F. 6 ?<<,<< M F 6:
Ufkos mo pnstfis od anero 63?,<< M F 66
Gntfs mo jfgan o dnomfs dotækiafs mo aursn kocfk gn anero 9<,<< J F 66
Arémitn fn akiogto B. Dngtoirn, Kmf. :?<,<< M F :6:
6<<< kitrns mo koito mn mif f <,5:₫/kitrn 5:<,<< J F 1:
?<<< kitrns mo koito dfcrn _@] f <,?0₫/kitrn : 9<<,<< J F 1:
Cfstns gf angstituiãán mf snaiomfmo : ?<<,<< N \ :06
_df afrrig`f \oucont <3-<9-OO :0 <<<,<< J F =1=
Vuntf gf snaiomfmo Fcräankf FA, K2.f (odprosf fssnaifmf) 5 <<<,<< M F =6:
_d andputfmnr Ospirit : 9<<,<< J F =1?
Arémitn ì _gián mo Kfatiaägins mn Quk, _AZK 6 =<<,<< M F :6:
Kotrf f roaojor mns Qupordorafmns Mif :3<,<< M F :6:
6<<< kitrns mo koito Qpoaifk f <,3?₫/kitrn 3?<,<< J F 1:
_df dæquigf mo odpfantfr futndætiaf 15 <<<,<< J F =11
Ufsik`fdo mivorsn 35<,<< J F =11
Odpréstidn njtimn, f aurtn prfzn, mn Jfgan ]nttf, Q.F. 5: <<<,<< N \ :?66
Mävimf mn Qr. Bnán Fdfrfk (gán é angsimorfmn akiogto) 61?,<< M F :30
Kotrf f pfcfr ì Kfatiannp, AZK : ??<,<< N \ :::
Mävimf ì Qocurfgãf Qnaifk =:?,<< N \ :=?
IUF f roaojor ::?,<< M F :=13
6 ‑ Imogtieiquo gf ankugf 6 ns okodogtns pftridngifis quo anrrospngmod fs Jogs, Miroitns o Njricfãÿos.
: ‑ Imogtieiquo gf ankugf : ns okodogtns pftridngifis Ftivns o \fssivns.
1 ‑ Motordigo n vfknr mn pftridñgin mf snaiomfmo.
06 93?,<<₫ (Ftivn) ‑ 53 =3?,<<₫ (\fssivn) 4 6= ?<<,<<₫.
= ‑ Imogtieiquo and f fbumf mn Añmicn mo Angtfs mn QGA fs akfssos o rospotivfs angtfs mns okodogtns
faidf ogudorfmns.
? ‑ Okfjnro ns Igvogtærins Akfssieiafmns Qigtétian o Fgfkätian mf odprosf, ropnrtfmn f :< mo Fjrik mn fgn
pfssfmn.
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<5
Igvogtærin Akfssieiafmn Fgfkätian mf snaiomfmo Kfatiaägins mf Qorrf mf Ostrokf, Kmf., ropnrtfmn f :</Fjrik/g-6
F]IUN = ‑ Igvostidogtns
=6 ‑ Igvostidogtns Eigfgaoirns
=6: ‑ Igvostidogtns od fssnaifmfs
Vuntf gf snaiomfmo Fcräankf FA, Kmf. 5 <<<,<<₫
=1 ‑ Ftivns Eixns ]fgcävois
=11 ‑ Oquipfdogtn jæsian
_df dæquigf mo odpfantfr futndætiaf
Ufsik`fdo mivorsn
15 <<<,<<₫
35<,<<₫
=1= ‑ Oquipfdogtn mo trfgspnrto
_df afrrig`f \oucnt <3-<9-OO :0 <<<,<<₫
=1? ‑ Oquipfdogtn fmdigistrftivn
_d andputfmnr : 9<<,<<₫ 31 55<,<<₫
1 ‑ Igvogtærins o Ftivns Jinkñcians
1: ‑ Dorafmnrifs
6<<< kitrns mo koito mn mif f <,5:₫/kitrn
?<<< kitrns mo koito dfcrn _@] f <,?0₫/kitrn
6<<< kitrns mo koito Qpoaifk f <,3?₫/kitrn
5:<,<<₫
: 9<<,<<₫
3?<,<<₫ = :3<,<<₫
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)
:6 ‑ Akiogtos
:6: ‑ Akiogtos ‑ tätukns f roaojor
Arémitn fn akiogto B. Dngtoirn, Kmf.
Arémitn ì _gián mo Kfatiaägins mn Quk, _AZK
Kotrf f roaojor mns Qupordorafmns Mif
:?<,<<₫
6 =<<,<<₫
:3<,<< ₫
:= ‑ Ostfmn o Nutrns Ogtos \òjkians
:=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF)
:=13 ‑ IUF ‑ F roauporfr
IUF f roaojor ::?,<<₫
:3 ‑ Nutrfs angtfs f roaojor o f pfcfr
:30 ‑ Nutrns movomnros o aromnros
Mävimf mn Qr. Bnán Fdfrfk 61?,<<₫ : :0<,<<₫
6 ‑ Doins Eigfgaoirns Käquimns
66 ‑ Afixf
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<3
Ufkos mo pnstfis od anero
Gntfs mo jfgan o dnomfs dotækiafs mo aursn kocfk od anero
63?,<<₫
9<,<<₫
6: ‑ Mopñsitns ì nrmod
Mopñsitn gn Jfgan ]nttf, Q.F. 6 ?<<,<<₫ 6 35?,<<₫
]ntfk mn Ftivn 06 93?,<<₫
\FQQIUN
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)
:: ‑ Enrgoaomnros
::: ‑ Enrgoaomnros ‑ tätukns f pfcfr
Kotrf f pfcfr ì Kfatiannp, AZK : ??<,<<₫
:= ‑ Ostfmn o Nutrns Ogtos \òjkians:=? ‑ Angtrijuiãÿos pfrf f Qocurfgãf Qnaifk
Mävimf ì Qocurfgãf Qnaifk =:?,<<₫
:? ‑ Eigfgaifdogtns njtimns
:?6 ‑ Igstituiãÿos mo arémitn o snaiomfmos eigfgaoirfs
:?66 ‑ Odpréstidns jfgaærins
Odpréstidn njtimn, f aurtn prfzn, mn Jfgan ]nttf, Q.F. 5: <<<,<<₫
:0 ‑ Mieoridogtns
:06 ‑ Cfstns f roang`oaor
Cfstns gf angstituiãán mf snaiomfmo : ?<<,<<₫ 53 =3?,<<₫
]ntfk mn \fssivn 53 =3?,<<₫
Igvogtærin Akfssieiafmn Qigtétian mf snaiomfmo Kfatiaägins mf Qorrf mf Ostrokf, Kmf., ropnrtfmn f :</Fjrik/g-6
F]IUN
= ‑ Igvostidogtns
=6 ‑ Igvostidogtns Eigfgaoirns
=6: ‑ Igvostidogtns od fssnaifmfs 5 <<<,<<₫
=1 ‑ Ftivns Eixns ]fgcävois
=11 ‑ Oquipfdogtn jæsian 15 35<,<<₫
=1= ‑ Oquipfdogtn mo trfgspnrto :0 <<<,<<₫
=1? ‑ Oquipfdogtn fmdigistrftivn : 9<<,<<₫ 31 55<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<0
1 ‑ Igvogtærins o Ftivns Jinkñcians
1: ‑ Dorafmnrifs = :3<,<<₫ = :3<,<<₫
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)
:6 ‑ Akiogtos
:6: ‑ Akiogtos ‑ tätukns f roaojor 6 9:<,<<₫
:= ‑ Ostfmn o Nutrns Ogtos \òjkians
:=1 ‑ Idpnstn snjro n Ufknr Farosaogtfmn (IUF)
:=13 ‑ IUF ‑ F roauporfr ::?,<<₫
:3 ‑ Nutrfs angtfs f roaojor o f pfcfr
:30 ‑ Nutrns movomnros o aromnros 61?,<<₫ : :0<,<<₫
6 ‑ Doins Eigfgaoirns Käquimns
66 ‑ Afixf :5?,<<₫
6: ‑ Mopñsitns ì nrmod 6 ?<<,<<₫ 6 35?,<<₫
]ntfk mn Ftivn 06 93?,<<₫
\FQQIUN
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)
:: ‑ Enrgoaomnros
::: ‑ Enrgoaomnros ‑ tätukns f pfcfr : ??<,<<₫
:= ‑ Ostfmn o Nutrns Ogtos \òjkians
:=? ‑ Angtrijuiãÿos pfrf f Qocurfgãf Qnaifk =:?,<<₫
:? ‑ Eigfgaifdogtns njtimns
:?6 ‑ Igstituiãÿos mo arémitn o snaiomfmos eigfgaoirfs
:?66 ‑ Odpréstidns jfgaærins 5: <<<,<<₫
:0 ‑ Mieoridogtns
:06 ‑ Cfstns f roang`oaor : ?<<,<<₫ 53 =3?,<<₫
]ntfk mn \fssivn 53 =3?,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6<9
OPOZAÄAIN 5
6 ‑ Andpkoto ns ospfãns od jrfgan2
Odprosf Jogs Miroitns Njricfãÿos Ftivn \fssivn Afpitfk \rñprin Akfssieiafãán
F = <<<,<<₫ 0 <<<,<<₫ 5 <<<,<<₫ 6: <<<,<<₫ 5 <<<,<<₫ 5 <<<,<<₫ QK F]IUF
J 0 <<<,<<₫ :< <<<,<<₫ :0 <<<,<<₫ :0 <<<,<<₫ :0 <<<,<<₫ <,<<₫ QK G_KF
A 5 <<<,<<₫ 0 <<<,<<₫ :< <<<,<<₫ 6= <<<,<<₫ :< <<<,<<₫ (5 <<<,<<₫) QK GOCF]IUF
: ‑ Fmditf quo f snaiomfmo Aivik, Kmf., fprosogtfvf od <6-6:-g n socuigto igvogtærin sidpkieiafmn
(vfknros od ourns)2
Igvogtærin sidpkieiafmn mf Fumiangstrñi, Kmf., od <6-6:-g
Ftivn \fssivn
Ftivns Eixns ]fgcävois :< <<<,<< Eigfgaifdogtns Njtimns :< <<<,<<
Dorafmnrifs :0 <<<,<< Enrgoaomnros 0 <<<,<<
Akiogtos = <<<,<<
Mopñsitns ì nrmod 3 <<<,<<
Afixf 6 <<<,<<
]ntfk mn Ftivn 5< <<<,<< ]ntfk mn \fssivn :0 <<<,<<
:.6. ‑ Andpkoto ns ospfãns (…)2
:.6.6. ‑ N vfknr mn Ftivn é mo 5< <<<,<<₫
:.6.:. ‑ N vfknr mn \fssivn é mo :0 <<<,<<₫
:.6.1. ‑ N vfknr mn Afpitfk \rñprin mf Qnaiomfmo Aivik, Kmf., é mo 1: <<<,<<₫
:.:. ‑ Akfssieiquo n Afpitfk \rñprin (Qitufãán Käquimf) mf Qnaiomfmo Aivik, Kmf., bustieiafgmn f suf
rospnstf.
Qitufãán käquimf pnsitivf, pnrquo n vfknr mn ftivn é dfinr quo n vfknr mn pfssivn.
1 ‑ Andpkoto ns ospfãns (…)2
1.6. ‑ Ftivn 4 =< <<<,<<₫ \fssivn 4 0 <<<,<<₫ Afpitfk \rñprin 4 1: <<<,<<₫
1.:. ‑ Ftivn 4 :0 <<<,<<₫ \fssivn 4 :< <<<,<<₫ Afpitfk \rñprin 4 0 <<<,<<₫
1.1. ‑ Ftivn 4 :0 <<<,<<₫ \fssivn 4 :0 <<<,<<₫ Afpitfk \rñprin 4 <,<<₫
1.=. ‑ Ftivn 4 = <<<,<<₫ \fssivn 4 1: <<<,<<₫ Afpitfk \rñprin 4 (:0 <<<,<<₫)
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
66<
= ‑ \rnaomf ì fjorturf mfs rospotivfs angtfs gn Zfzán osquodætian mns Oxoraäains 6, :, = o ?.
Zfzán osquodætian ‑ Oxoraäain g.² 6
=16 ::: :=6 1: 6:
Qi 9 <<< : :?< Qi 3?< Qi Qi 61 ?<< Qi 1:?
:6: =1? 66 :?66 =1=
Qi : <<< Qi 5 <<< Qi 3? 13 <<< Qi Qi 9< <<<
:::
3? Qi
Zfzán osquodætian ‑ Oxoraäain g.² :
=1= 66 =16 6: 1:
Qi 6<< <<< Qi ?:<,=< Qi 6:? <<< Qi 1 53?,0? Qi 1 953,?<
=11 :6: ::6 :=? =1:
Qi 6 :3?,5? Qi ?63,:? 1 3=:,05 Qi 6 :3?,05 Qi Qi 13: <<<
:=15 :?66 ::: =1? :66
630,16 Qi :<= 6:1,0? Qi 539,6: Qi Qi 6 3:=,1? Qi :0:,3?
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
666
Zfzán osquodætian ‑ Oxoraäain g.² =
=16 =6=6 ::6 6: :=15
Qi 0= <<< Qi 6 <<< Qi : ?<< Qi 1 1:? 6 :?< Qi
1: :6: =1? =1: 66
Qi 33 ?<< Qi : <<< Qi = <<< Qi :?< <<< Qi 6:?
:?66 =1=
:0< <<< Qi Qi 19 <<<
Zfzán osquodætian ‑ Oxoraäain g.² ?
6: 66 :6: 1: :06
Qi 6 ?<< Qi :5? Qi 6 9:< Qi = :3< : ?<< Qi
=1= =6: =1? =11 :30
Qi :0 <<< Qi 5 <<< Qi : 9<< Qi 15 35< Qi 61?
:?66 :=13 ::: :=?
5: <<< Qi Qi ::? : ??< Qi =:? Qi
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
66:
OPOZAÄAIN 3
6 ‑ \rooga`f angvogiogtodogto ns ospfãns (…)2
6.6. Ftivn 4 :? <<<,<<₫
\fssivn 4 6: <<<,<<₫
Afpitfk \rñprin 4 61 <<<,<<₫, gosto afsn n Afpitfk \rñprin é \NQI]IUN, pnrquo F 7 \
6.:. Ftivn 4 5 3?<,<<₫
\fssivn 4 : :?<,<<₫
Afpitfk \rñprin 4 = ?<<,<<₫, gosto afsn n Afpitfk \rñprin é \NQI]IUN, pnrquo F 7 \
6.1. Ftivn 4 ? 5<<,<<₫
\fssivn 4 ? 5<<,<<₫
Afpitfk \rñprin 4 <,<<₫, gosto afsn n Afpitfk \rñprin é G_KN, pnrquo F 4 \
6.=. Ftivn 4 6: 3:<,<<₫
\fssivn 4 61 <<<,<<₫
Afpitfk \rñprin 4 (:0<,<<₫), gosto afsn n Afpitfk \rñprin é GOCF]IUN, pnrquo F ; \
6.?. Ftivn 4 :3 5<<,<<₫
\fssivn 4 1? :<<,<<₫
Afpitfk \rñprin 4 (3 5<<,<<₫), gosto afsn n Afpitfk \rñprin é GOCF]IUN, pnrquo F ; \
6.5. Ftivn 4 5= 6<<,<<₫
\fssivn 4 1: <?<,<<₫
Afpitfk \rñprin 4 1: <?<,<<₫, gosto afsn n Afpitfk \rñprin é \NQI]IUN, pnrquo F 7 \
6.3. Ftivn 4 63 1:<,<<₫
\fssivn 4 63 5=<,<<₫
Afpitfk \rñprin 4 (1:<,<<₫), gosto afsn n Afpitfk \rñprin é GOCF]IUN, pnrquo F ; \
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
661
OPOZAÄAIN 0
N odprosærin Ufsan Qikvf, and ostfjokoaidogtn andoraifk gf prfif mo Qfgtf Aruz, od ]nrros Uomrfs,
momiaf-so fn andérain mo frticns pfrf Jnmyjnfrm o igiainu f suf ftivimfmo f : mo Bfgoirn mn fgn
pfssfmn. Od 16 mo Mozodjrn mn dosdn fgn, n pftridñgin mfquoko odprosærin orf angstituämn pokns
socuigtos vfknros (od ₫).
(F) Mävimf mn akiogto \omrn Qnusf 0?<,<<₫
(F) Dnomfs dotækiafs od aursn kocfk o vfkos pnstfis od anero 63?,<<₫
(F) 6? prfga`fs mo Jnmyjnfrm roe. Aurky f 5<<,<<₫ 9 <<<,<<₫
(\) Mävimf ì Qnaiomfmo Afdpn & \rfif, Kmf. : ?<<,<<₫
(F) 5< pfros mo jfrjftfgfs Muahy f 1<,<<₫ 6 0<<,<<₫
(F) Mopñsitn gn Jfgan Quk 6 5<<,<<₫
(F) 0 prfga`fs mo Sigmsure f 6 <<<,<< ₫ 0 <<<,<<₫
(F) Mävimf mn akiogto \igtn & Anstf, Kmf. 33?,<<₫
(F) Frdærins o ostfgtos 1 3?<,<<₫
(F) Mopñsitn gn Jfgan Uormo 6 ?<<,<<₫
(F) 6 eia`oirn frquivfmnr dotækian ??<,<<₫
(\) Mävimf ì Jnmy Qure, Kmf. 9 <<<,<<₫
(F) 6 andputfmnr Qpirit : <<<,<<₫
(\) Odpréstidn mn Jfgan Uormo f fdnrtizfr od ? fgns 3 <<<,<<₫
6 ‑ Mns okodogtns pftridngifis fprosogtfmns, fssigfko and F ns quo roprosogtfd vfknros Ftivns o and
\ ns quo roprosogtfd vfknros pfssivns.
: ‑ Motordigo n vfknr mn Ftivn, mn \fssivn o mn Afpitfk \rñprin.
1< <<<,<<₫ (F) ‑ 60 ?<<,<<₫ (\) 4 66 ?<<,<<₫ (A\)
1 ‑ Andpkoto ns ospfãns (…)2
1.6 ‑ AF\I]FK \ZÑ\ZIN 4 Ftivn ‑ \fssivn
1.: ‑ \frf osto odprosærin, fs prfga`fs Aurky, ns pfros mo jfrjftfgfs Muahy o fs prfga`fs mo wigmsure
roprosogtfd DOZAFMNZIFQ andoraifkizævois.
1.1 ‑ Ns frdærins o fs ostfgtos roprosogtfd F]IUNQ EIPNQ ]FGCÄUOIQ mo oquipfdogtn jæsian pfrf n
oxoraäain mf suf ftivimfmo.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
66=
= ‑ Okfjnro n Igvogtærin akfssieiafmn fgfkätian mf odprosf, ropnrtfmn f 16 mo Mozodjrn mn fgn pfssfmn.
Igvogtærin Akfssieiafmn Fgfkätian mn odprosærin Ufsan Qikvf, ropnrtfmn f 16/Mozodjrn/g-6
F]IUN
=1 ‑ Ftivns Eixns ]fgcävois
=11 ‑ Oquipfdogtn jæsian
Frdærins o ostfgtos 1 3?<,<<₫
=1? ‑ Oquipfdogtn fmdigistrftivn
6 Andputfmnr Qpirit
6 Eia`oirn frquivfmnr
: <<<,<<₫
??<,<<₫ 5 1<<,<<₫
1 ‑ Igvogtærins o Ftivns Jinkñcians
1: ‑ Dorafmnrifs
6? \rfga`fs mo Jnmyjnfrm roe.ª Aurky
5< \fros mo jfrjftfgfs Muahy
0 \rfga`fs mo Sigmsure
9 <<<,<<₫
6 0<<,<<₫
0 <<<,<<₫ 60 0<<,<<₫
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)
:6 ‑ Akiogtos
:66 ‑ Akiogtos a/a
Mävimf mn akiogto \omrn Qnusf
Mävimf mn akiogto \igtn & Anstf, Kmf.
0?<,<<₫
33?,<<₫ 6 5:?,<<₫
6 ‑ Doins Eigfgaoirns Käquimns
66 ‑ Afixf
Dnomfs dotækiafs od aursn kocfk o vfkos pnstfis od anero 63?,<<₫
6: ‑ Mopñsitns ì nrmod
Mopñsitn gn Jfgan Quk
Mopñsitn gn Jfgan Uormo
6 5<<,<<₫
6 ?<<,<<₫ 1 :3?,<<₫
]ntfk mn Ftivn 1< <<<,<<₫
\FQQIUN
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)
:: ‑ Enrgoaomnros
::6 ‑ Enrgoaomnros a/a
Mävimf ì snaiomfmo Afdpn & \rfif, Kmf.
Mävimf ì Jnmy Qure, Kmf.
: ?<<,<<₫
9 <<<,<<₫
:? ‑ Eigfgaifdogtns njtimns
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
66?
:?6 ‑ Igstituiãÿos mo arémitn o snaiomfmos eigfgaoirfs
:?66 ‑ Odpréstidns jfgaærins
Odpréstidn mn Jfgan Uormo f fdnrtizfr od ? fgns 3 <<<,<<₫ 60 ?<<,<<₫
]ntfk mn \fssivn 60 ?<<,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
665
? ‑ Okfjnro n Jfkfgãn mn odprosærin Ufsan Qikvf, od 16 mo Mozodjrn mn fgn pfssfmn, fmdit igmn figmf quo n vfknr mn afpitfk igiaifk orf mo 6= <<<,<<₫.
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) 5 1<<,<<₫ …………………. Afpitfk (?6) 6= <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ ………………….
Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Q ains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….
5 1<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 6= <<<,<<₫ ………………….
Igvogtærins (1: f 15) 60 0<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) (: ?<<,<<₫) …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... 66 ?<<,<<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 6 5:?,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….
M vimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 3 <<<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn 66 ?<<,<<₫ …………………. Mopñsitns jfgaærins o Afixf (66 f 6=) 1 :3?,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
:1 3<<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. 60 ?<<,<<₫ ………………….
]ntfk mn Ftivn…………………………. 1< <<<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. 1< <<<,<<₫ ………………….
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
663
OPOZAÄAIN 9
F odprosf Qnkfrto, Kmf., and somo od Nmivokfs, fprosogtfvf f 6 mo Bfgoirn mn fgn g, n socuigto
Jfkfgãn (vfknros od ourns)2
Jfkfgãn mf odprosf Qnkfrto, Kmf., od <6-<6-g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois : <<<,<< Afpitfk : <<<,<<
Dorafmnrifs 6 6<<,<< Odpréstidns Njtimns 6 5<<,<<
Akiogtos 3?<,<< Enrgoaomnros 9<<,<<
Mopñsitns ì nrmod 5<<,<< ONO\ =?<,<<
Afixf ?<<,<<
]ntfk mn Ftivn = 9?<,<< ]ntfk mn Afpitfk \rñprin + \fssivn = 9?<,<<
\omimns2
Efao ìs nporfãÿos quo során fprosogtfmfs, rocisto fs fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf o
akfssieiquo ns efatns pftridngifis (pordutftivn nu dnmieiaftivn) anrrospngmogtos f afmf nporfãán.
F odprosf rocistnu ns socuigtos kfgãfdogtns murfgto n dâs mo Bfgoirn/g2
Mif <?/<6/g2 Andprf f prfzn mo dorafmnrifs gn vfknr mo 5<<,<<₫
Jfkfgãn mf odprosf Qnkfrto, Kmf., od <?/<6/g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois : <<<,<< Afpitfk : <<<,<<
Dorafmnrifs 6 3<<,<< Odpréstidns Njtimns 6 5<<,<<
Akiogtos 3?<,<< Enrgoaomnros 6 ?<<,<<
Mopñsitns ì nrmod 5<<,<< ONO\ =?<,<<
Afixf ?<<,<<
]ntfk mn Ftivn ? ??<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ? ??<,<<
Efatn pftridngifk pordutftivn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
660
Mif 6:/<6/g2 Ns akiogtos pfcfrfd ??<,<<₫ ftrfvés mo a`oquo Jfkfgãn mf odprosf Qnkfrto, Kmf., od 6:/<6/g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois : <<<,<< Afpitfk : <<<,<<
Dorafmnrifs 6 3<<,<< Odpréstidns Njtimns 6 5<<,<<
Akiogtos :<<,<< Enrgoaomnros 6 ?<<,<<
Mopñsitns ì nrmod 6 6?<,<< ONO\ =?<,<<
Afixf ?<<,<<
]ntfk mn Ftivn ? ??<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ? ??<,<<
Efatn pftridngifk pordutftivn
Mif :</<6/g2 Andprf f prngtn pfcfdogtn mo udf dæquigf mo afkaukfr gn vfknr mo ?<,<<₫
Jfkfgãn mf odprosf Qnkfrto, Kmf., od :</<6/g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois : <?<,<< Afpitfk : <<<,<<
Dorafmnrifs 6 3<<,<< Odpréstidns Njtimns 6 5<<,<<
Akiogtos :<<,<< Enrgoaomnros 6 ?<<,<<
Mopñsitns ì nrmod 6 6?<,<< ONO\ =?<,<<
Afixf =?<,<<
]ntfk mn Ftivn ? ??<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ? ??<,<<
Efatn pftridngifk pordutftivn
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7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:<
Mif 1</<6/g2 \fcfdogtn mf 6.ª prostfãán mn odpréstidn jfgaærin gn vfknr mo =<<,<<₫
Jfkfgãn mf odprosf Qnkfrto, Kmf., od 1</<6/g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois : <?<,<< Afpitfk : <<<,<<
Dorafmnrifs 6 3<<,<< Odpréstidns Njtimns 6 :<<,<<
Akiogtos :<<,<< Enrgoaomnros 6 :?<,<<
Mopñsitns ì nrmod ??<,<< ONO\ =?<,<<
Afixf =<<,<<
]ntfk mn Ftivn = 9<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn = 9<<,<<
Efatn pftridngifk pordutftivn
Mif 16/<6/g2 G/Efturf gn vfknr mo ?<<,<<₫, roeorogto ì vogmf mo dorafmnrifs quo `fvifd
austfmn =<<,<<₫
Jfkfgãn mf odprosf Qnkfrto, Kmf., od 16/<6/g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois : <?<,<< Afpitfk : <<<,<<
Dorafmnrifs 6 1<<,<< Odpréstidns Njtimns 6 :<<,<<
Akiogtos 3<<,<< Enrgoaomnros 6 :?<,<<
Mopñsitns ì nrmod ??<,<< ONO\ =?<,<<
Afixf =<<,<< ZK\ 6<<,<<
]ntfk mn Ftivn ? <<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ? <<<,<<
Gntf jod2
Uogmf f prfzn mo dorafmnrif quo `fvifd austfmn =<<,<<₫ (aromitfr f angtf 1: ‑ Dorafmnrifs)
Ufknr mo vogmf2 ?<<,<<₫ (mojitfr f angtf :6 ‑ Akiogtos)
Kuarn mf vogmf2 ?<<,<<₫ - =<<,<<₫ 4 6<<,<<₫ (aromitfr f angtf 060 ‑ ZK\)
Efatn pftridngifk dnmieiaftivn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:6
OPOZAÄAIN 6
F odprosf FUIDFZ, Kmf., and somo od Jrfcf, igiainu f suf ftivimfmo gn mif : mo Bfgoirn mn anrrogto
fgn and ns socuigtos vfknros pftridngifis (vfknros od ourns)2
Jfkfgãn Igiaifk mf odprosf FUIDFZ, Kmf., od <:-<6-g
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois :< <<<,<< Afpitfk ?< <<<,<<
Dorafmnrifs :? <<<,<< Enrgoaomnros 5 1<<,<<
Akiogtos 0 <<<,<<
Mopñsitns ì nrmod : <<<,<<
Afixf 6 1<<,<<
]ntfk mn Ftivn ?5 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ?5 1<<,<<
\omimns2
Efao ìs nporfãÿos quo során fprosogtfmfs, rocisto fs fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf o
akfssieiquo ns efatns pftridngifis (pordutftivn nu dnmieiaftivn) anrrospngmogtos f afmf nporfãán.
Gf 6.ª sodfgf mo ftivimfmo f odprosf rofkiznu fs socuigtos nporfãÿos2
6.ª Nporfãán2 Cuif mo mopñsitn g.² 6<3 5=1 mn JG_ gn vfknr mo 1<<,<<₫
Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f 6.ª nporfãán
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois :< <<<,<< Afpitfk ?< <<<,<<
Dorafmnrifs :? <<<,<< Enrgoaomnros 5 1<<,<<
Akiogtos 0 <<<,<<
Mopñsitns ì nrmod : 1<<,<<
Afixf 6 <<<,<<
]ntfk mn Ftivn ?5 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ?5 1<<,<<
Efatn pftridngifk pordutftivn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6::
:.ª Nporfãán2 Efturf-roaijn g.² 61< roeorogto ì andprf mo udf idprossnrf gn vfknr mo 5<<,<<₫ Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f :.ª nporfãán
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois :< 5<<,<< Afpitfk ?< <<<,<<
Dorafmnrifs :? <<<,<< Enrgoaomnros 5 1<<,<<
Akiogtos 0 <<<,<<
Mopñsitns ì nrmod : 1<<,<<
Afixf =<<,<<
]ntfk mn Ftivn ?5 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn ?5 1<<,<<
Efatn pftridngifk pordutftivn
1.ª Nporfãán2 Efturf g.² 6<3 roeorogto ì andprf mo dorafmnrifs gn vfknr mo ? <<<,<<₫
Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f 1.ª nporfãán
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois :< 5<<,<< Afpitfk ?< <<<,<<
Dorafmnrifs 1< <<<,<< Enrgoaomnros 66 1<<,<<
Akiogtos 0 <<<,<<
Mopñsitns ì nrmod : 1<<,<<
Afixf =<<,<<
]ntfk mn Ftivn 56 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn 56 1<<,<<
Efatn pftridngifk pordutftivn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:1
=.ª Nporfãán2 G/Efturf g.² 6 gn vfknr mo 6: <<<,<<₫, roeorogto ì vogmf, f 1< mifs, mo 6/1 mfs
dorafmnrifs
Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f =.ª nporfãán
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois :< 5<<,<< Afpitfk ?< <<<,<<
Dorafmnrifs :< <<<,<< Enrgoaomnros 66 1<<,<<
Akiogtos :< <<<,<< ZK\ : <<<,<<
Mopñsitns ì nrmod : 1<<,<<
Afixf =<<,<<
]ntfk mn Ftivn 51 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn 51 1<<,<<
Gntf jod2
Uogmf f prfzn mo 6/1 mo dorafmnrif2 1< <<<,<<₫/1 4 6< <<<,<<₫ (aromitfr f angtf 1: ‑ Dorafmnrifs)
Ufknr mo vogmf2 6: <<<,<<₫ (mojitfr f angtf :6 ‑ Akiogtos)
Kuarn mf vogmf2 6: <<<,<<₫ - 6< <<<,<<₫ 4 : <<<,<<₫ (aromitfr f angtf 060 ‑ ZK\)
Efatn pftridngifk dnmieiaftivn
?.ª Nporfãán2 G/efturf-roaijn g.² 6 roeorogto ì vogmf, f p.p., mo 6/= mfs dorafmnrifs, and udkuarn mo :<%
Jfkfgãn mf odprosf FUIDFZ, Kmf., fpñs f ?.ª nporfãán
Ftivn Afpitfk \rñprin o \fssivn
Ftivns Eixns ]fgcävois :< 5<<,<< Afpitfk ?< <<<,<<
Dorafmnrifs 6? <<<,<< Enrgoaomnros 66 1<<,<<
Akiogtos :< <<<,<< ZK\ 1 <<<,<<
Mopñsitns ì nrmod 0 1<<,<<
Afixf =<<,<<
]ntfk mn Ftivn 5= 1<<,<< ]ntfk mn Afpitfk \rñprin + \fssivn 5= 1<<,<<
Gntf jod2
Uogmf f prngtn pfcfdogtn mo 6/= mo dorafmnrif2 :< <<<,<<₫/= 4 ? <<<,<<₫ (aromitfr f angtf 1: ‑
Dorafmnrifs)
Uogmf mo ? <<<,<<₫ and kuarn mo :<%2 ? <<<,<<₫ * <,: 4 6 <<<,<<₫, kncn, ? <<<,<<₫ + 6 <<<,<<₫ 4 5
<<<,<<₫ (mojitfr f angtf 6: ‑ Mopñsitns ì nrmod)
Kuarn mf vogmf2 5 <<<,<<₫ - ? <<<,<<₫ 4 6 <<<,<<₫ (aromitfr f angtf 060 ‑ ZK\)
Efatn pftridngifk dnmieiaftivn
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:=
OPOZAÄAIN 66
Angsimoro ns socuigtos okodogtns quo angstituod n pftridñgin mf odprosf Dñvois Nsñrin, Kmf., od
<6/Mozodjrn/g (vfknros od ourns)2
F ‑ 66 Mopñsitn od anero 6 <<<,<<₫
F ‑ 6: Mopñsitn ì nrmod gn Jfgan _J\ 6 ?<<,<<₫
\ ‑ ::: Arémitn mo Dfrif Zitf Afstfg`f & Andpfg`if (f odprosf movo f 1.²s) 6 <<<,<<₫
F ‑ :6: Kotrf f roaojor mo ]fgtrf Moanrfmnros, Kmf. 6 3?<,<<₫
F ‑ :6: Méjitn f B. \oroirf Dfrrnd, Kmf. (1.²s movod ì odprosf) ? <<<,<<₫
F ‑ =1= Afrrig`f Enrm ]rfgsit 6: ?<<,<<₫
F ‑ =11 Eorrfdogtfs mivorsfs 6 <<<,<<₫
\ ‑ :== Mävimf ì Miroãán Corfk mo Angtrijuiãÿos o Idpnstns 6 ?<<,<<₫
F ‑ =11 Dæquigf ogvorgizfmnrf 5 9<<,<<₫
F ‑ 1: Ostfgtos Zoe,ª <309 9<<< 6 <<<,<<₫
F ‑ 1: Dnjäkif Vufrtn mo afsfk Zoe.ª 6?=3 ?=5< 6 ?<<,<<₫
F ‑ 1: Dnjäkif mo Qfkf Zoe.ª 6=:5 =6<9 : ?<<,<<₫
\ ‑ :?66 Odpréstidn njtimn bugtn mn Jfgan _J\ 69 9?<,<<₫
\omimns2
f) Motordigo n vfknr mn Ftivn, mn \fssivn o mn Afpitfk \rñprin.
F]IUN 4 1= 5?<,<<₫ | \FQQIUN 4 :: =?<,<<₫ | AF\I]FK \ZÑ\ZIN 4 6: :<<,<<₫
j) Okfjnro ns Igvogtærins Akfssieiafmns Fgfkätian o Qigtétian mf odprosf gostf mftf.
Igvogtærin Akfssieiafmn Fgfkätian mf odprosf Dñvois Nsñrin, Kmf., od 16/Mozodjrn/g
F]IUN
= ‑ Igvostidogtns
=1 ‑ Ftivns Eixns ]fgcävois
=11 ‑ Oquipfdogtn jæsian
Eorrfdogtfs mivorsfs
Dæquigf ogvorgizfmnrf
6 <<<,<<₫
5 9<<,<<₫
=1= ‑ Oquipfdogtn mo trfgspnrto
Afrrig`f Enrm ]rfgsit 6: ?<<,<<₫ :< =<<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:?
1 ‑ Igvogtærins o Ftivns Jinkñcians
1: ‑ Dorafmnrifs
Ostfgtos Zoe.ª <309 9<<<
Dnjäkif mo Vufrtn mo afsfk Zoe.ª 6?=3 ?=5<
Dnjäkif mo Qfkf Zoe.ª 6=:5 =6<9
6 <<<,<<₫
6 ?<<,<<₫
: ?<<,<<₫ ? <<<,<<₫
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)
:6 ‑ Akiogtos
:6: ‑ Akiogtos ‑ tätukns f roaojor
Kotrf f roaojor mo ]fgtrf Moanrfmnros, Kmf.
Méjitn f B. \oroirf Dfrrnd, Kmf.
6 3?<,<<₫
? <<<,<<₫ 5 3?<,<<₫
6 ‑ Doins Eigfgaoirns Käquimns
66 ‑ Afixf
Mopñsitns od anero 6 <<<,<<₫
6: ‑ Mopñsitns ì nrmod
Mopñsitn ì nrmod gn Jfgan _J\ 6 ?<<,<<₫ : ?<<,<<₫
]ntfk mn Ftivn := 5?<,<<₫
\FQQIUN
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)
:: ‑ Enrgoaomnros
::: ‑ Enrgoaomnros ‑ tätukns f pfcfr
Arémitn f Dfrif Zitf Afstfg`f Andpfg`if 6 <<<,<<₫
:= ‑ Ostfmn o Nutrns Ogtos \òjkians
:== ‑ Nutrns Idpnstns
Mävimf ì Miroãán Corfk mo Angtrijuiãÿos o Idpnstns 6 ?<<,<<₫
:? ‑ Eigfgaifdogtns njtimns
:?6 ‑ Igstituiãÿos mo arémitn o snaiomfmos eigfgaoirfs
:?66 ‑ Odpréstidns jfgaærins
Odpréstidn njtimn bugtn mn Jfgan _J\ 69 9?<,<<₫ :: =?<,<<₫
]ntfk mn \fssivn :: =?<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:5
Igvogtærin Akfssieiafmn Qigtétian mf odprosf Dñvois Nsñrin, Kmf., od 16/Mozodjrn/g
F]IUN = ‑ Igvostidogtns
=1 ‑ Ftivns Eixns ]fgcävois
=11 ‑ Oquipfdogtn jæsian 3 9<<,<<₫
=1= ‑ Oquipfdogtn mo trfgspnrto 6: ?<<,<<₫ :< =<<,<<₫
1 ‑ Igvogtærins o Ftivns Jinkñcians
1: ‑ Dorafmnrifs ? <<<,<<₫ ? <<<,<<₫
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)
:6 ‑ Akiogtos
:6: ‑ Akiogtos ‑ tätukns f roaojor 5 3?<,<<₫ 5 3?<,<<₫
6 ‑ Doins Eigfgaoirns Käquimns
66 ‑ Afixf 6 <<<,<<₫
6: ‑ Mopñsitns ì nrmod 6 ?<<,<<₫ : ?<<,<<₫
]ntfk mn Ftivn := 5?<,<<₫
\FQQIUN
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)
:: ‑ Enrgoaomnros
::: ‑ Enrgoaomnros ‑ tätukns f pfcfr 6 <<<,<<₫
:= ‑ Ostfmn o Nutrns Ogtos \òjkians
:== ‑ Nutrns Idpnstns 6 ?<<,<<₫
:? ‑ Eigfgaifdogtns njtimns
:?6 ‑ Igstituiãÿos mo arémitn o snaiomfmos eigfgaoirfs
:?66 ‑ Odpréstidns jfgaærins 69 9?<,<<₫ :: =?<,<<₫
]ntfk mn \fssivn :: =?<,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:3
a) Okfjnro n Jfkfgãn Qigtétian mf odprosf.
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) :< =<<,<<₫ …………………. Afpitfk (?6) ? <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jink cians (13) <,<<₫ …………………. \r dins mo Odiss n (?=) <,<<₫ ………………….
Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….
:< =<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. ? <<<,<<₫ ………………….
Igvogtærins (1: f 15) ? <<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) 3 :<<,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... 6: :<<,<<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 5 3?<,<<₫ …………………. \rnvis os (:9) <,<<₫ ………………….
M vimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 69 9?<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn : ?<<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) : ?<<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
6= :?<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. :: =?<,<<₫ ………………….
]ntfk mn Ftivn…………………………. 1= 5?<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. 1= 5?<,<<₫ ………………….
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:0
m) \rnaomf fn kfgãfdogtn mns roeorimns okodogtns pftridngifis gn Zfzán osquodætian.
o) Zocisto gn Zfzán osquodætian fs socuigtos fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf o akfssieiquo ns efatns pftridngifis (pordutftivn nu dnmieiaftivn)
anrrospngmogtos f afmf nporfãán2
Zfzán osquodætian ‑ fkägofs m) + o)
66 6: ::: :6: =1=
Qi 6 <<< 6 <<< sm Qi 6 ?<< 5?< (1 Qa 6 <<< 6 <<< Qi Qi 6 3?< 5 3?< sm Qi 6: ?<< 6: ?<< sm
6) 1 <<< 6 ?<< (= Qi ? <<<= ?<< : 6?< 5 3?<
: 1?< sm
= ?<<
=11 :== 1: :?66 366
Qi 6 <<< 3 9<< sm =) 6 ?<< 6 ?<< Qi Qi 6 <<< : ?<< (6 1) 5?< 69 ?<< Qi sa 1 <<< 1 <<< (6
Qi 5 9<< Qi 6 ?<< 6< ?<< sm sa 60 0?<
3 9<< Qi : ?<< 61 <<< 69 ?<<
sg :) 0 <<<
61 <<<
566 ::6
6) : ?<< : ?<< sm sa 0 <<< 0 <<< (:
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6:9
AKFQQIEIAFÃÁN MNQ EFA]NQ \F]ZIDNGIFIQ (\OZD_]F]IUN N_ DNMIEIAF]IUN)
6 ‑ Uogmf f p.p. mf Dnjäkif mo Qfkf pokn vfknr 1 <<<,<<₫
EFA]N DNMIEIAF]IUN
: ‑ Andprf f prfzn mo dorafmnrifs gn vfknr mo 0 <<<,<<₫
EFA]N DNMIEIAF]IUN
1 ‑ \fcfdogtn mf prostfãán mn odpréstidn jfgaærin gn vfknr mo 5?<,<<₫
EFA]N \OZD_]F]IUN
= ‑ Kiquimfãán mf mävimf bugtn mf Miroãán Corfk mo Angtrijuiãÿos o Idpnstns
EFA]N \OZD_]F]IUN
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
61<
e) Okfjnro gnvfdogto n Jfkfgãn Qigtétian mf odprosf, fmditigmn quo n vfknr mn afpitfk snaifk é mo 6< <<<,<<₫ o angsimorfgmn fs fktorfãÿos dogaingfmfs gf fkägof o).
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) :< =<<,<<₫ …………………. Afpitfk (?6) 6< <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ ………………….
Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) : 5?<,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….
:< =<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 6: 5?<,<<₫ ………………….
Igvogtærins (1: f 15) 6< ?<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) ?<<,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... 61 6?<,<< ₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 5 3?<,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….
Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 60 0?<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn 9 <<<,<<₫ …………………. Mopñsitns jfgaærins o Afixf (66 f 6=) 1 1?<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
:< 5<<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. :3 0?<,<<₫ ………………….
]ntfk mn Ftivn…………………………. =6 <<<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. =6 <<<,<<₫ ………………….
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
616
OPOZAÄAIN 6:
Qupng`f quo roank`ou fs socuigtos igenrdfãÿos roeorogtos ì odprosf NA]FGQ, Q.F., gn mif 16 mo
Mozodjrn mn fgn pfssfmn2
Zujriafs Ufknr F nu \ Angtf
Mävimfs mo akiogtos ??< <<<,<<₫ F :6
Uifturfs kicoirfs 6:< <<<,<<₫ F =1=
Uogmf mo prnmutns 6 :<< <<<,<<₫ Zogmidogtn 366
Mävimfs f enrgoaomnros 1<< <<<,<<₫ \ ::
Fkvfræ mf odprosf :< <<<,<<₫ F ===
Austn mns prnmutns vogmimns 0?< <<<,<<₫ Cfstn 566
Omieäain efjrik =?< <<<,<<₫ F =1:
Mig`oirn od afixf 1 <<<,<<₫ F 66
Odpréstidn jfgaærin njtimn 6 <<< <<<,<<₫ \ :?66
Dftérifs-pridfs od frdfzéd 60< <<<,<<₫ F 116
Uifturf posfmf 6?< <<<,<<₫ F =1=
Angsudn mo okotriaimfmo 6 ?<<,<<₫ Cfstn 5:=6
\rnmutns od vifs mo efjrian (od aursn) 5< <<<,<<₫ F 15
Oquipfdogtns efjris =?< <<<,<<₫ F =11
\rnmutns fafjfmns od frdfzéd 0< <<<,<<₫ F 1=
Ogandogmfs mo akiogtos od afrtoirf (fmifgtfdogtns) :0< <<<,<<₫ F :60
Mopñsitns jfgaærins 3< <<<,<<₫ F 6:
Mävimfs fn Ostfmn o ì Qocurfgãf Qnaifk 1< <<<,<<₫ \ :=
Omieäain mns osaritñrins 5?< <<<,<<₫ F =1:
Dnjikiærin o oquipfdogtn fmdigistrftivn 13 <<<,<<₫ F =1?
6 ‑ Imogtieiquo n tipn mo odprosf o bustieiquo f suf rospnstf.
Ostf é udf odprosf igmustrifk pnrquo ftogmogmn ìs igenrdfãÿos enrgoaimfs angstftfd mo
fkcudfs rujriafs gns akfrieiafd ostf rospnstf, tfis andn2 Omieäain efjrik8 Dftérifs-pridfs od
frdfzéd8 \rnmutns od vifs mo efjrian (od aursn)8 Oquipfdogtns efjris8 o, \rnmutns fafjfmns od
frdfzéd.
Ftogãán2 ]ipn mo odprosf (andoraifk nu igmustrifk) ≬ ]ipn snaiotærin/mo snaiomfmo (Qna. pnr
Vuntfs8 Qna. Igmivimufk pnr Vuntfs8 Qna. Fgñgidf8 Qna. od Gndo Ankoativn8 Qna. od Andfgmitf
Qidpkos8 o, Qna. od Andfgmitf pnr Fãÿos)
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
61:
: ‑ Motordigo n vfknr mn Ftivn, \fssivn o Afpitfk \rñprin.
F]IUN 4 1 6<< <<<,<<₫ | \FQQIUN 4 6 11< <<<,<<₫ | AF\I]FK \ZÑ\ZIN 4 6 33< <<<,<<₫
1 ‑ Imogtieiquo fs rujriafs gán igakuämfs gfs dfssfs pftridngifis o bustieiquo f rfzán mf suf gán igakusán.
Fs rujriafs gán igakuämfs gfs dfssfs pftridngifis sán2
- Uogmf mo prnmutns pnrquo é udf rujriaf mo rogmidogtns (Akfsso 32 angtf 366 ‑ Uogmfs mo
dorafmnrifs)
- Austn mns prnmutns vogmimns pnrquo é udf rujriaf mo cfstns (Akfsso 52 angtf 566 ‑ ADUDA)
- Angsudn mo okotriaimfmo pnrquo é icufkdogto udf rujriaf mo cfstns (Akfsso 52 angtf 5:=6 ‑
Okotriaimfmo)
= ‑ \rnaomf fn kfgãfdogtn mns roeorimns okodogtns pftridngifis gn Zfzán osquodætian o fn fpurfdogtn
mn ZK\.
Zfzán osquodætian ‑ Kfgãfdogtns igiaifis
:6 =1= 366 ::
Qi ??< <<< Qi 6:< <<< 6 :<< <<< Qi 1<< <<< Qi
Qi 6?< <<<
:3< <<<
=== 566 =1: 66
Qi :< <<< Qi 0?< <<< Qi =?< <<< Qi 1 <<<
Qi 5?< <<<
6 6<< <<<
:?66 116 5:=6 15
6 <<< <<< Qi Qi 60< <<< Qi 6 ?<< Qi 5< <<<
=11 1= :60 6:
Qi =?< <<< Qi 0< <<< Qi :0< <<< Qi 3< <<<
:= =1?
1< <<< Qi Qi 13 <<<
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
611
Zfzán osquodætian ‑ Fpurfdogtn mn ZK\
566 366 066 - ZFI
Qi 0?< <<< 0?< <<< f) a) 6 :<< <<< 6 :<< <<< Qi f) 0?< <<< 6 :<< <<< a)j) 6 ?<<
0?6 ?<<
ZFI 1=9 <<<
6 :<< <<<
5:=6 060 - ZK\
Qi 6 ?<< 6 ?<< j) Qa 1=9 <<< 1=9 <<< ZFI
Gntf jod2 \fssns pfrf n fpurfdogtn mn Zosuktfmn Käquimn mn \oränmn
6.² \fssn2Anknafr od ovimâgaifs fs angtfs mf Akfsso 5
:.² \fssn2Anknafr od ovimâgaifs fs angtfs mf Akfsso 3
1.² \fssn2Qfkmfr fs angtfs mf Akfsso 5 o trfgseorir n sfkmn movomnr pfrf f angtf 066 ‑ ZFI (nu sobf, aromitfr fs angtfs mf Akfsso 5 pnrangtrfpfrtimf mf angtf 066 ‑ ZFI quo é mojitfmf)
=.² \fssn2
Qfkmfr fs angtfs mf Akfsso 3 o trfgseorir n sfkmn aromnr pfrf f angtf 066 ‑ ZFI (nu sobf, mojitfr fs angtfs mf Akfsso 3 pnrangtrfpfrtimf mf angtf 066 ‑ ZFI quo é aromitfmf)
?.² \fssn2Qfkmfr f angtf 066 ‑ ZFI o trfgseorir n sfkmn movomnr nu aromnr pfrf f angtf 060 ‑ ZK\ (so n sfkmn mf angtf 066 ‑ ZFI enr movomnr,ogtán osso dosdn sfkmn é aromitfmn gf angtf 060 ‑ ZK\8 pnréd, so n sfkmn mf angtf 066 ‑ ZFI enr aromnr, ogtán osso dosdn sfkmné mojitfmn gf angtf 060 ‑ ZK\)
5.² \fssn2Qfkmfr f angtf 060 ‑ ZK\ o so n sfkmn aromnr, ogtán sicgieiaf quo f odprosf njtovo K_AZN murfgto osso poränmn8 dfs so n sfkmnmovomnr, ogtán sicgieiaf quo f odprosf njtovo \ZOB_ÄRN murfgto osso poränmn.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
61=
? ‑ Okfjnro n Jfkfgãn mf odprosf ropnrtfmn f 16/Mozodjrn.
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) 6 0?3 <<<,<<₫ …………………. Afpitfk (?6) 6 =:6 <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) :< <<<,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….
Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. 6 033 <<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 6 =:6 <<<,<<₫ ………………….
Igvogt rins (1: f 15) 1:< <<<,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) 1=9 <<<,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... 6 33< <<<,<<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn 01< <<<,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….
Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn 11< <<<,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn 6 <<< <<<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 31 <<<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
6 ::1 <<<,<<₫ …………………. ]ntfk mn \fssivn …………………………………. 6 11< <<<,<<₫ ………………….
]ntfk mn Ftivn…………………………. 1 6<< <<<,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn…….
1 6<< <<<,<<₫ ………………….
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
61?
OPOZAÄAIN 61
F odprosf Vufrosdf & Engsoaf, Kmf., and somo od Kisjnf, andoraifkizf udf vfstf cfdf mo frticns
entncræeians. F odprosf igiainu f suf ftivimfmo od : mo Bfgoirn mn fgn pfssfmn and ns socuigtos
okodogtns pftridngifis (vfknros od ourns)2
Afixf ? <<<,<<₫
Mopñsitns ì nrmod 1 99<,<<₫
Dorafmnrifs 3 ?<<,<<₫
Ftivns Eixns ]fgcävois 1 9<<,<<₫
\rnpriomfmos mo Igvostidogtn ? ?<<,<<₫
Enrgoaomnros 3 =0<,<<₫
Murfgto osso dâs mo Bfgoirn, f odprosf rofkiznu fs socuigtos nporfãÿos2
6. Andprf f p.p. mo udf dæquigf rocistfmnrf Nkivotti, oditigmn n a`oquo g.² 663?0:65?= snjro n Jfgan J\_
gn vfknr mo 1<<,<<₫8
:. Mopñsitn gn Jfgan J\_ (cuif mo mopñsitn g.² <<6?=56:?30?:) gn vfknr mo : ?<<,<<₫8
1. \fcfdogtn ftrfvés mo a`oquo f fquisiãán mo aftækncns o nutrf mnaudogtfãán téagiaf gn vfknr mo 6<<,<<₫8
=. \fcfdogtn mf efturf mn tokoengo gn dngtfgto mo 6:?,<<₫8
?. \fcfdogtn mf efturf mf okotriaimfmo gn vfknr mo 1=5,<<₫8 o,
5. \fcfdogtn mo pfrto mf mävimf fns enrgoaomnros, ftrfvés mo a`oquo, gn vfknr mo 6 ?<<,<<₫.
\omimns2
f) Motordigo n vfknr mn Afpitfk \rñprin and quo f odprosf Vufrosdf & Engsoaf, Kmf. igiainu f suf
ftivimfmo.
AF\I]FK \ZÑ\ZIN 4 60 =6<,<<₫ (F]IUN4 :? 09<,<<₫ - \FQQIUN4 3 =0<,<<₫)
j) \rnaomf ì fjorturf mfs angtfs gn Zfzán osquodætian.
a) Zocisto fs nporfãÿos fgtorinrdogto mosaritfs gn Zfzán osquodætian.
Zfzán osquodætian ‑ fkägofs j) + a)
66 6: 1: =1
Qi ? <<< : ?<< :) Qi 1 99< 1<< 6) Qi 3 ?<< 3 ?<< sm Qi 1 9<< = :<< sm
: ?<< sm :) : ?<< 6<< 1) 6) 1<<
? <<< 5 =9< 6:? =) = :<<
1=5 ?)
6 ?<< 5)
: 136
= 669 sm
5 =9<
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
615
=: :: 5:1: 5:5:
Qi ? ?<< ? ?<< sm 5) 6 ?<< 3 =0< Qi 1) 6<< 6<< 066) =) 6:? 6:? 066)
sa ? 90<
3 =0<
5:=6 066 060
?) 1=5 1=5 066) 5:1:) 6<< ?36 060) 066) ?36 ?36 sm
5:5:) 6:?
5:=6) 1=5
?36
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
613
m) Okfjnro n Jfkfgãn Qigtétian mf odprosf od 16/Bfgoirn/g-6.
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) = :<<,<<₫ …………………. Afpitfk (?6) 60 =6<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) ? ?<<,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<< ₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….
Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. 9 3<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Quj tntfk………………………………………….. 60 =6<,<<₫ ………………….
Igvogt rins (1: f 15) 3 ?<<,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) (?36,<<₫) …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... 63 019,<<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn <,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….
Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn ? 90<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 5 569,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
6= 669,<<₫ …………………. ]ntfk mn \fssivn …………………………………. ? 90<,<<₫ ………………….
]ntfk mn Ftivn…………………………. :1 069,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. :1 069,<<₫ ………………….
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
610
o) \rnaomf fn prooga`idogtn mf Modngstrfãán mo Zosuktfmns pnr gfturozfs ropnrtfmf ì mftf mo
16/Bfgoirn/g-6.
Modngstrfãán mo Zosuktfmns pnr gfturozfs
Modngstrfãán mo Zosuktfmns pnr gfturozfs mf odprosf Vufrosdf & Engsoaf, Kmf., od 16/Bfgoirn/g-6
56 ADUDA <,<<₫ <,<<₫ Uogmfs 36
5: EQO ?36,<<₫ <,<<₫ \rostfãÿos mo sorviãns 3:
51 Cfstns a/ possnfk <,<<₫ <,<<₫ Ufrifãÿos gns igvogtærins mf prnmuãán 31
5= Cfstns mo moproaifãÿos o mo fdnrtizfãÿos <,<<₫ <,<<₫ ]rfjfk`ns pfrf f prñprif odprosf 3=
5? \ormfs pnr idpfrimfmo <,<<₫ <,<<₫ Qujsämins ì oxpknrfãán 3?
55 \ormfs pnr romuãÿos mo bustn vfknr <,<<₫ <,<<₫ Zovorsÿos 35
53 \rnvisÿos mn poränmn <,<<₫ <,<<₫ Cfg`ns pnr fudogtns mo bustn vfknr 33
50 Nutrns cfstns o pormfs <,<<₫ <,<<₫ Nutrns rogmidogtns o cfg`ns 3059 Cfstns o pormfs mo eigfgaifdogtn <,<<₫ <,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 39
?36,<<₫ <,<<₫
066 ‑ Zosuktfmns fgtos mo idpnstns (?36,<<₫) 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn (?36,<<₫)
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
619
OPOZAÄAIN 6=
F odprosf Zfidugmn & Ufkérin, Kmf., and ostfjokoaidogtn od Dftnsig`ns, momiaf-so ì andoraifkizfãán
mo angsorvfs mo poixo. F odprosf igiainu f suf ftivimfmo od 6 mo Qotodjrn mn fgn pfssfmn and ns
socuigtos vfknros Ftivns (vfknros od ourns)2
Mig`oirn od anero 1 99<,<<₫
Oxistâgaifs od dorafmnrifs 61 ?<<,<<₫
Murfgto n roeorimn dâs mo Qotodjrn, f odprosf rofkiznu fs nporfãÿos igmiafmfs gns socuigtos mnaudogtns2
6. Cuif mo mopñsitn g.² =?6:?09? mn Jfgan Quk gn vfknr mo : 9<<,<<₫8
:. Efturf-roaijn g.² =?6:?01 mf \fpokfrif Eorrfcumn, Kmf., rokftivf ì andprf mo dftorifk mo osaritñrin gn vfknr
mo 16,?<₫8
1. \fcfdogtn mf rogmf mn ostfjokoaidogtn roeorogto fn dâs mo Nutujrn, gn vfknr mo =<<,<<₫8
=. Efturf-roaijn g.² :5?6=6?<=?, rokftivf ì andprf mo dnjikiærin mo osaritñrin pnr : <<<,<<₫. N pfcfdogtn eni
oeotufmn ?<% pnr a`oquo g.² =63<:?=5 snjro n Jfgan Quk o n rostfgto od mig`oirn8 o,
?. Odissán mo a`oquo g.² =63<:??< snjro n Jfgan Quk gn dngtfgto mo 3?<,<<₫ pfrf roenrãn mo afixf.
\omimns2
f) \rnaomf ì fjorturf mo osaritf gn Zfzán osquodætian.
Zfzán osquodætian
66 1:
Qi 1 99< Qi 61 ?<<
j) Zocisto fs nporfãÿos mosaritfs gn mnaudogtn dnmokn enrgoaimn pfrf n oeoitn (dnmokn mo afridjn).
6 - Cuif mo mopñsitn g.² =?6:?09? mn Jfgan Quk gn vfknr mo : 9<<,<<₫8
MF]F2
^^^^^^^/^^^^^^^/^^̂ ^^^^
MNA_DOG]N2
C_IF MO MO\ÑQI]N
G.² MNA_DOG]N2
=?6:?09?
ANG]F M JI]N AZ MI]N
66 : 9<<,<<₫
6: : 9<<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=<
: - Efturf-roaijn g.² =?6:?01 mf \fpokfrif Eorrfcumn, Kmf., rokftivf ì andprf mo dftorifk mo osaritñrin gn vfknr
mo 16,?<₫8
MF]F2
^^^^^^^/^^^^^^^/^^̂ ^^^^
MNA_DOG]N2
EF]_ZF-ZOAIJN
G.² MNA_DOG]N2
=?6:?01
ANG]F M JI]N AZ MI]N
66 16,?<₫
5:11 16,?<₫
1 - \fcfdogtn mf rogmf mn ostfjokoaidogtn roeorogto fn dâs mo Nutujrn, gn vfknr mo =<<,<<₫8
MF]F2
^^^^^^^/^^^^^^^/^^̂ ^^^^
MNA_DOG]N2
ZOAIJN
G.² MNA_DOG]N2
ANG]F M JI]N AZ MI]N
6: =<<,<<₫
5:56 =<<,<<₫
= - Efturf-roaijn g.² :5?6=6?<=?, rokftivf ì andprf mo dnjikiærin mo osaritñrin pnr : <<<,<<₫. N pfcfdogtn eni
oeotufmn ?<% pnr a`oquo g.² =63<:?=5 snjro n Jfgan Quk o n rostfgto od mig`oirn8
MF]F2
^^^^^^^/^^^^^^^/^^̂ ^^^^
MNA_DOG]N2
EF]_ZF-ZOAIJN
G.² MNA_DOG]N2
:5?6=6?<=?
ANG]F M JI]N AZ MI]N
=1? : <<<,<<₫
6: 6 <<<,<<₫
66 6 <<<,<<₫
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=6
? - Odissán mo a`oquo g.² =63<:??< snjro n Jfgan Quk gn dngtfgto mo 3?<,<<₫ pfrf roenrãn mo afixf.
MF]F2
^^^^^^^/^^^^^^^/^^̂ ^^^^
MNA_DOG]N2
A@OV_O
G.² MNA_DOG]N2
=63<:??<
ANG]F M JI]N AZ MI]N
66 3?<,<<₫
6: 3?<,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=:
a) Okfjnro n Jfkfgãn Qigtétian fpñs ostfs nporfãÿos.
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) : <<<,<<₫ …………………. Afpitfk (?6) 63 =9<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….
Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. : <<<,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. 63 =9<,<<₫ ………………….
Igvogt rins (1: f 15) 61 ?<<,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) (=16,?<₫) …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... 63 <?0,?<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn <,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….
Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn <,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 6 ??0,?<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
6? <?0,?<₫ …………………. ]ntfk mn \fssivn …………………………………. <,<<₫ ………………….
]ntfk mn Ftivn…………………………. 63 <?0,?<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. 63 <?0,?<₫ ………………….
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=1
m) Okfjnro f Modngstrfãán mo Zosuktfmns pnr gfturozfs ropnrtfmf f 1</Qotodjrn/g-6.
Modngstrfãán mo Zosuktfmns pnr gfturozfs
Modngstrfãán mo Zosuktfmns pnr gfturozfs mf odprosf Vufrosdf & Engsoaf, Kmf., od 16/Bfgoirn/g-6
56 ADUDA <,<<₫ <,<<₫ Uogmfs 36
5: EQO =16,?<₫ <,<<₫ \rostfãÿos mo sorviãns 3:
51 Cfstns a/ possnfk <,<<₫ <,<<₫ Ufrifãÿos gns igvogtærins mf prnmuãán 31
5= Cfstns mo moproaifãÿos o mo fdnrtizfãÿos <,<<₫ <,<<₫ ]rfjfk`ns pfrf f prñprif odprosf 3=
5? \ormfs pnr idpfrimfmo <,<<₫ <,<<₫ Qujsämins ì oxpknrfãán 3?
55 \ormfs pnr romuãÿos mo bustn vfknr <,<<₫ <,<<₫ Zovorsÿos 35
53 \rnvisÿos mn poränmn <,<<₫ <,<<₫ Cfg`ns pnr fudogtns mo bustn vfknr 33
50 Nutrns cfstns o pormfs <,<<₫ <,<<₫ Nutrns rogmidogtns o cfg`ns 30
59 Cfstns o pormfs mo eigfgaifdogtn <,<<₫ <,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 39
=16,?<₫ <,<<₫
066 ‑ Zosuktfmns fgtos mo idpnstns (=16,?<₫) 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn (=16,?<₫)
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6==
OPOZAÄAIN 6?
F snaiomfmo Okoatrn \ñvnf, Kmf., and somo Nmivokfs, fprosogtf n socuigto pftridñgin (vfknros od
ourns)2
F ‑ =1?<6 Dnjikiærin mo osaritñrin 6 ?95,<<₫
F ‑ 66<<6 Mig`oirn od anero 6 09?,<<₫
F ‑ 6:<<6 Mopñsitn ì nrmod gn Jfgan J\_ 6 09?,<<₫
F ‑ =6=<6 Fãÿos mf Qnaiomfmo Jntf @, Q.F. 3?<,<<₫
Arémitns rokftivns f vogmfs
F ‑ :66<6 F. Cngãfkvos : <9?,<<₫
F ‑ :66<: K. Cfspfr 9<<,<<₫
F ‑ :66<1 @. Fgtugos 6 =<<,<<₫
Mävimfs rokftivfs f andprfs mo dorafmnrifs
\ ‑ ::6<6 D. Arispid, Kmf. 6 <<<,<<₫
\ ‑ ::6<: A. Kongfrmn, Kmf. :?<,<<₫
\ ‑ ::6<1 B. Dfrquos, Kmf. 3?<,<<₫
F ‑ =1?<: Andputfmnr 59<,<<₫
F ‑ 6:<<: Mopñsitn ì nrmod gn Jfgan J\N 59<,<<₫
Oxistâgaifs (Dorafmnrifs)
F ‑ 1:<<6 6: ]U Qfdsugc : 19?,<<₫
F ‑ 1:<<: 6? Zæmins Fidf 3?<,<<₫
F ‑ 1:<<1 ? Crfvfmnros Ftis ?<<,<<₫
F ‑ 1:<<= = Ericnräeians Jns` 6 <<<,<<₫
F ‑ 1:<<? = Dæquigfs mo kfvfr rnupf \`ikips 6 693,<<₫
F ‑ =1=<6 : Afrrig`fs mo trfgspnrto Enrm ]rfgsit ? 603,<<₫
F ‑ =1=<: Uifturf kicoirf mo fssistâgaif téagiaf : :9?,<<₫
F ‑ =1?<1 Dæquigf mo afkaukfr 699,<<₫
\omimns2
f) Akfssieiquo ns okodogtns pftridngifis mf odprosf (utikizo fs sujangtfs mn QGA o f sopfrfãán mo
rujriafs).
j) Motordigo n vfknr mn pftridñgin mf odprosf.
AF\I]FK \ZÑ\ZIN 4 :1 =1=,<<₫ (F]IUN4 :? =1=,<<₫ - \FQQIUN4 : <<<,<<₫)
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=?
a) Okfjnro n Igvogtærin Akfssieiafmn Fgfkätian mf snaiomfmo Okoatrn \ñvnf, Kmf.
Igvogtærin Akfssieiafmn Fgfkätian mf snaiomfmo Okoatrn \ñvnf, Kmf.
F]IUN
= ‑ Igvostidogtns
=6 ‑ Igvostidogtns Eigfgaoirns
=6= ‑ Igvostidogtns gnutrfs odprosfs
Fãÿos mf Qnaiomfmo Jntf @, Q.F. 3?<,<<₫
=1 ‑ Ftivns Eixns ]fgcävois
=1= ‑ Oquipfdogtn mo trfgspnrto
: Afrrig`fs mo trfgspnrto Enrm ]rfgsit
Uifturf kicoirf mo fssistâgaif téagiaf
? 603,<<₫
: :9?,<<₫
=1? ‑ Oquipfdogtn fmdigistrftivn
Dnjikiærin mo osaritñrin
Andputfmnr
Dæquigf mo afkaukfr
6 ?95,<<₫
59<,<<₫
699,<<₫ 6< 363,<<₫
1 ‑ Igvogtærins o Ftivns Jinkñcians
1: ‑ Dorafmnrifs
6: ]U Qfdsugc
6? Zæmins Fidf
? Crfvfmnros Ftis
= Ericnräeians Jns`
= Dæquigfs mo kfvfr rnupf \`ikips
: 19?,<<₫
3?<,<<₫
?<<,<<₫
6 <<<,<<₫
6 693,<<₫ ? 0=:,<<₫
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs mo toraoirns)
:6 ‑ Akiogtos
:66 ‑ Akiogtos a/a
F. Cngãfkvos
K. Cfspfr
@. Fgtugos
: <9?,<<₫
9<<,<<₫
6 =<<,<<₫ = 19?,<<₫
6 ‑ Doins Eigfgaoirns Käquimns
66 ‑ Afixf
Mig`oirn od anero 6 09?,<<₫
6: ‑ Mopñsitns ì nrmod
Mopñsitn ì nrmod gn Jfgan J\_ 6 09?,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=5
Mopñsitn ì nrmod gn Jfgan J\N 59<,<<₫ = =0<,<<₫
]ntfk mn Ftivn :? =1=,<<₫
\FQQIUN
: ‑ Angtfs f roaojor o f pfcfr (Mävimfs f toraoirns)
:: ‑ Enrgoaomnros
::6 ‑ Enrgoaomnros a/a
D. Arispid, Kmf.
A. Kongfrmn, Kmf.
B. Dfrquos, Kmf.
6 <<<,<<₫
:?<,<<₫
3?<,<<₫ : <<<,<<₫
]ntfk mn \fssivn : <<<,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=3
m) Okfjnro n Jfkfgãn Qigtétian mf snaiomfmo Okoatrn \ñvnf, Kmf.
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) 9 953,<<₫ …………………. Afpitfk (?6) ? <<<,<<₫ …………………. \rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ …………………. Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. \rédins mo Odissán (?=) <,<<₫ …………………. Igvostidogtns Eigfgaoirns (=6) 3?<,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….
Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfã n mo Ftivns (?0) <,<<₫ …………………. 6< 363,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ …………………. Airaukfgto Qujtntfk………………………………………….. ? <<<,<<₫ ………………….
Igvogt rins (1: f 15) ? 0=:,<<₫ …………………. Zosuktfmn K quimn mn \or nmn (06) 60 =1=,<<₫ …………………. Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... :1 =1=,<<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN Aurtn prfzn = 19?,<<₫ …………………. \rnvisÿos (:9) <,<<₫ ………………….
Mävimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn : <<<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) = =0<,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
6= 363,<<₫ …………………. ]ntfk mn \fssivn …………………………………. : <<<,<<₫ ………………….
]ntfk mn Ftivn…………………………. :? =1=,<<₫ …………………. ]ntfk mn Afpitfk \rñprin o mn \fssivn……. :? =1=,<< ₫ ………………….
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=0
o) \rnaomf fn kfgãfdogtn mns roeorimns okodogtns pftridngifis gn Zfzán osquodætian.
e) Zocisto gn Zfzán osquodætian fs socuigtos fktorfãÿos nanrrimfs gn Jfkfgãn mf odprosf2
Zfzán osquodætian ‑ fkägofs o) + e)
=1?<6 ‑ Oqui. mo Osaritñrin 66<<6 - Afixf 6:<<6 ‑ Jfgan J\_ =6=<6 ‑ Faãÿos Jntf @. Q.F. :66<6 ‑ F. Cngãfkvos
Qi 6 ?95 Qi 6 09? 6 ?<< 6) Qi 6 09? 6 <<< :) Qi 3?< Qi : <9?
5) :?< :? 0) 6) 6 ?<< 6 <<< 3)
:66<: ‑ K. Cfspfr :66<1 ‑ @. Fgtugos ::6<6 ‑ D. Arispid, Kmf. ::6<: ‑ A. Kongfrmn, Kmf. ::6<1 ‑ B. Dfrquos, Kmf.
Qi 9<< :?< 5) Qi 6 =<< :) 6 <<< 6 <<< Qi :?< Qi 3?< Qi
9) 3<<
=1?<: ‑ Oqui. Igenrdætian 6:<<: ‑ Jfgan J\N 1:<<6 ‑ ]U’s 1:<<: ‑ Zæmins 1:<<1 ‑ Crfvfmnros
Qi 59< Qi 59< 6 <<< ?) Qi : 19? Qi 3?< Qi ?<<
1) : :=? =) 6< <<< :?< 6<)
1:<<= ‑ Ericnräeians 1:<<? ‑ Dæquigfs kfvfr rnupf =1=<6 ‑ Uifturfs posfmfs =1=<: ‑ Uifturfs kicoirfs =1?<1 ‑ Oqui. Fmdig. mivorsnQi 6 <<< 3?< 9) Qi 6 693 Qi ? 603 Qi : :9? Qi 699
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6=9
:30<6 ‑ Aromnros mo Oqui. Ige. :?66 ‑ Odpréstidn Jfgaærin 5966 ‑ Burns eigfgaifdogtn 5:56 ‑ Zogmfs 5:11 ‑ Dft. Osaritñrin
: :=? 1) 6< <<< =) ?) 6 <<< 3) 6 <<< 0) :?
366 ‑ Uogmfs :66<= ‑ Bntf Afstrn 566 ‑ ADUDA 5:51 ‑ Qocurns
6 <?< 9) 9) 1?< 9) 3?< 6<) :?<
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?<
c) Akfssieiquo ns efatns pftridngifis nanrrimns and ostfs fktorfãÿos.
6. Mopñsitn gn Jfgan J\_ gn dngtfgto mo 6 ?<<,<<₫
EFA]N \OZD_]F]IUN
:. \fcfdogtn f D. Arispid ftrfvés mo a`oquo mn Jfgan J\_
EFA]N \OZD_]F]IUN
1. Andprf f arémitn mo oquipfdogtn igenrdætian gn vfknr mo : :=?,<<₫
EFA]N \OZD_]F]IUN
=. Angtrfãán mo eigfgaifdogtn jfgaærin gn dngtfgto mo 6< <<<,<<₫ bugtn mn Jfgan J\N
EFA]N \OZD_]F]IUN
?. \fcfdogtn mo burns mo eigfgaifdogtn gn vfknr mo 6 <<<,<<₫
EFA]N \OZD_]F]IUN
5. Zoaojidogtn :?<,<<₫ mn arémitn snjro K. Cfspfr
EFA]N \OZD_]F]IUN
3. \fcfdogtn mf rogmf mn osaritñrin gn vfknr mo 6 <<<,<<₫ ftrfvés mo a`oquo mn Jfgan J\_
EFA]N \OZD_]F]IUN
0. Fquisiãán mo dftorifk mo osaritñrin gn vfknr mo :?,<<₫
EFA]N \OZD_]F]IUN 9. Uogmf f prfzn mo 1 ericnräeians pokn vfknr mo 6 <?<,<<₫, sogmn ud mokos pfrf Bntf Afstrn o ns
nutrns pfrf @. Fgtugos
EFA]N DNMIEIAF]IUN
6<. \fcfdogtn mn socurn mf vifturf kicoirf mo fssistâgaif téagiaf gn dngtfgto mo :?<,<<₫ and
a`oquo mn Jfgan J\N
EFA]N \OZD_]F]IUN
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?6
`) Okfjnro n Jfkfgaoto mo Uorieiafãán mn Zfzán.
Angtfs Méjitn ArémitnQfkmns
Movomnros Aromnros
66 ‑ Afixf : 6=?,<<₫ 6 ?:?,<<₫ 5:<,<<₫ 6: ‑ Mopñsitns ì nrmod 6= <0?,<<₫ 1 :?<,<<₫ 6< 01?,<<₫ 61 ‑ Nutrns mopñsitns jfgaærins6= ‑ Nutrns igstrudogtns eigfgaoirns:6 ‑ Akiogtos ? ==?,<<₫ :?<,<<₫ ? 69?,<<₫ :: ‑ Enrgoaomnros 6 <<<,<<₫ : <<<,<<₫ 6 <<<,<<₫ :1 ‑ \ossnfk:= ‑ Ostfmn o nutrns ogtos pòjkians:? ‑ Eigfgaifdogtns njtimns <,<<₫ 6< <<<,<<₫ 6< <<<,<<₫ :5 ‑ Faingistfs/Qñains:3 ‑ Nutrfs angtfs o roaojor o f pfcfr <,<<₫ : :=?,<<₫ : :=?,<<₫ :0 ‑ Mieoridogtns:9 ‑ \rnvisÿos16 ‑ Andprfs1: ‑ Dorafmnrifs ? 0=:,<<₫ 3?<,<<₫ ? <9:,<<₫
11 ‑ Dftérifs-pridfs, sujsimiærifs o mo angsudn1= ‑ \rnmutns fafjfmns o igtordémins1? ‑ Qujprnmutns, mospormäains, rosämuns o roeucns15 ‑ \rnmutns o trfjfk`ns od aursn13 ‑ Ftivns jinkñcians10 ‑ Zoakfssie. o rocuk. igvogtærins o Ftivns jinkñcians19 ‑ Fmifgtfdogtn pnr angtf mo andprfs=6 ‑ Igvostidogtns eigfgaoirns 3?<,<<₫ <,<<₫ 3?<,<<₫ =: ‑ \rnpriomfmos mo igvostidogtns=1 ‑ Ftivns eixns tfgcävois 6: :6:,<<₫ <,<<₫ 6: :6:,<<₫ == ‑ Ftivns igtfgcävois=? ‑ Igvostidogtns od aursn=5 ‑ Ftivns gán anrrogtos motimns pfrf vogmf?6 ‑ Afpitfk?: ‑ Fãÿos (quntfs) prñprifs?1 ‑ Nutrns igstrudogtns mo afpitfk prñprin?= ‑ \rédins mo odissán?? ‑ Zosorvfs?5 ‑ Zosuktfmns trfgsitfmns?3 ‑ Fbustfdogtns od Ftivns eigfgaoirns?0 ‑ Oxaomogtos mo rovfknrizfãán mo Ftivns?9 ‑ Nutrfs vfrifãÿos gn afpitfk prñprin56 ‑ A.D.U.D.A. 3?<,<<₫ <,<<₫ 3?<,<<₫ 5: ‑ Enrgoaidogtns o sorviãns oxtorgns 6 :3?,<<₫ <,<<₫ 6 :3?,<<₫ 51 ‑ Cfstns and possnfk5= ‑ Cfstns mo moproaifãán o mo fdnrtizfãán5? ‑ \ormfs pnr idpfrimfmo55 ‑ \ormfs pnr romuãÿos mo bustn vfknr53 ‑ \rnvisÿos mn poränmn50 ‑ Nutrns cfstns o pormfs59 ‑ Cfstns o pormfs mo eigfgaifdogtn 6 <<<,<<₫ <,<<₫ 6 <<<,<<₫
36 ‑ Uogmfs <,<<₫ 6 <?<,<<₫ 6 <?<,<<₫ 3: ‑ \rostfãÿos mo sorviãns31 ‑ Ufrifãÿos gns igvogtærins mf prnmuãán3= ‑ ]rfjfk`ns pfrf f prñprif ogtimfmo3? ‑ Qujsämins ì oxpknrfãán35 ‑ Zovorsÿos33 ‑ Cfg`ns pnr fudogtns mo bustn vfknr30 ‑ Nutrns rogmidogtns o cfg`ns39 ‑ Burns, mivimogmns o nutrns rogmidogtns sidikfros]N]FIQ…………………………………………………...............
i) Motordigo n gnvn vfknr mn pftridñgin mf odprosf.
AF\I]FK \ZÑ\ZIN 4 :6 =?9,<<₫ (F]IUN4 1= 3<=,<<₫ - \FQQIUN4 61 :=?,<<₫)
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?:
i) \rnaomf fn fpurfdogtn mn Zosuktfmn Käquimn mn \oränmn (ZK\) gn Zfzán osquodætian.
Zosnkuãán mn prosogto pomimn gf fkägof i) mosto oxoraäain ‑ F]OGÃÁN2 Gf fkägof i) eni fpurfmn n
Zosuktfmn Käquimn mn \oränmn f tätukn oxodpkieiaftivn mf enrdf andn pnmo sor motordigfmn n vfknr mn
Afpitfk \rñprin.
GN]F JOD2 Fpurfdogtn mn ZK\
56 5: 59
3?< 3?< (066 6 <<< 6 :3? (066 6 <<< 6 <<< (066
:?
:?<
6 :3?
36
066) 6 <?< 6 <?<
066 060
56) 3?< 6 <?< (36 066) 6 93? 6 93? sm Andn é pnssävok angstftfr, n sfkmn mf angtf 060 ‑ ZK\ é movomnr,kncn, f odprosf gosto poränmn tovo ud probuäzn gn vfknr mo 6 93?,<<₫. \nr nutrn kfmn, so andpfrfrdns n vfknr mn Afpitfk \rñprin igiaifk, nusobf, :1 =1=,<<₫ - vfknr mn A\ fgtos mo rocistfr fs nporfãÿos
dogaingfmfs gf fkägof e), o f osto momuzirdns n dngtfgto mn probuäznfcnrf fpurfmn (6 93?,<<₫), njtodns n dngtfgto mo :6 =?9,<<₫ sogmnosto n vfknr mn Afpitfk \rñprin fatufk - vfknr mn A\ mopnis mo rocistfrfs nporfãÿos dogaingfmfs gf fkägof e). Istn pfrf mizor quo, oxistod :enrdfs pfrf rosnkvor n pomimn mf fkägof i)26.² - ]ogmn pnr jfso n Jfkfgaoto mo Uorieiafãán mn Zfzán, pnmodnssndfr/sujtrfir ns sfkmns mfs angtfs mn Ftivn pfrf motordigfr n vfknrmosto, o pnr nutrn kfmn, sndfr/sujtrfir ns sfkmns mfs angtfs mn\fssivn o, icufkdogto, motordigfr n vfknr mosto, mopnis é sñ usfr feñrdukf2 Ftivn ‑ \fssivn 4 Afpitfk \rñprin. F]OGÃÁN2 Gnrdfkdogto gfs angtfs mn Ftivns sndfd-so ns sfkmnsmovomnros o gfs angtfs mn \fssivn sndfd-so ns sfkmns aromnros,dfs é roeorimn fgtorinrdogto quo movodns sndfr/sujtrfir, istn pnrquo,andn sfjodns oxistod angtfs mn Ftivn o \fssivn quo pnmod sormojitfmfs/aromitfmfs igvorsfdogto, mopogmogmn mf gfturozf mnkfgãfdogtn/rocistn/nporfãán.
:.² - Od voz mo sndfr/sujtrfir ns sfkmns mfs angtfs mn Ftivn o\fssivn, pnmodns fpogfs prnaomor fn fpurfdogtn mn ZosuktfmnKäquimn mn \oränmn o fpñs ostf nporfãán fpogfs todns quo sndfr nusujtrfir osso vfknr fn Afpitfk \rñprin igiaifk. F]OGÃÁN2 É roeorimn fgtorinrdogto quo movodns sndfr nu sujtrfir nvfknr fpurfmn fn Afpitfk \rñprin, istn pnrquo mopogmo mf gfturozf mnvfknr fpurfmn2 Kuarn (sndf) nu \robuäzn (sujtrfaãán).
5:) 6 :3? 6 93? (060
59) 6 <<< 1 <:?
1 <:?
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?1
h) \rnaomf fn prooga`idogtn mf Modngstrfãán mo Zosuktfmns.
Modngstrfãán mo Zosuktfmns pnr gfturozfs
Modngstrfãán mo Zosuktfmns pnr gfturozfs mf snaiomfmo Okoatrn \ñvnf, Kmf.
56 ADUDA 3?<,<<₫ 6 <?<,<<₫ Uogmfs 36
5: EQO 6 :3?,<<₫ <,<<₫ \rostfãÿos mo sorviãns 3:
51 Cfstns a/ possnfk <,<<₫ <,<<₫ Ufrifãÿos gns igvogtærins mf prnmuãán 31
5= Cfstns mo moproaifãÿos o mo fdnrtizfãÿos <,<<₫ <,<<₫ ]rfjfk`ns pfrf f prñprif odprosf 3=
5? \ormfs pnr idpfrimfmo <,<<₫ <,<<₫ Qujsämins ì oxpknrfãán 3?
55 \ormfs pnr romuãÿos mo bustn vfknr <,<<₫ <,<<₫ Zovorsÿos 35
53 \rnvisÿos mn poränmn <,<<₫ <,<<₫ Cfg`ns pnr fudogtns mo bustn vfknr 33
50 Nutrns cfstns o pormfs <,<<₫ <,<<₫ Nutrns rogmidogtns o cfg`ns 30
59 Cfstns o pormfs mo eigfgaifdogtn 6 <<<,<<₫ <,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 391 <:?,<<₫ 6 <?<,<<₫
066 ‑ Zosuktfmns fgtos mo idpnstns (6 93?,<<₫) 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn (6 93?,<<₫)
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
\FZ]OU KI ÃÁN EIG K MO
DÑM_KN Dñmukn mf misaipkigf mo Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán
Igtrnmuãán fn Qistodf mo Gnrdfkizfãán Angtfjikästiaf
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6??
Ogugaifmn mn ]osto Eigfk mn Dñmukn 0
Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán
xx/xxxx/xxxx, mfs xx.xx` ìs xx.xx<` Murfãán2 9< digutns
Zoandogmfãÿos2
6 ‑ Koif ftogtfdogto afmf oxoraäain fgtos mo n andoãfr f rosnkvor!
: ‑ Ftogãán ì afkicrfeif o ì fprosogtfãán gf rosnkuãán mn oxfdo (tumn quo gán enr kocävok o andproogsävok gán soræ fvfkifmn).
1 ‑ Fprosogto tnmns ns prossupnstns o aækaukns goaossærins.
= ‑ \nr òktidn, o gán dogns idpnrtfgto, tnmfs fs rocrfs corfis o ospoaäeiafs, mfs qufis tndnu ang`oaidogtn provifdogto, sán pfrf sor
ricnrnsfdogto faftfmfs.
CZ_\N I (6:,<< vfknros)
Od 6 mo Mozodjrn mo g, angstitui-so f snaiomfmo Dogmos & Anstf, Kmf. and ns socuigtos vfknros ftivns
o pfssivns (vfknros od ourns)2
Gudorærin od afixf = :=<,<<₫
Mopñsitns jfgaærins 9 035,<<₫
Arémitns snjro akiogtos 1 1=:,<<₫
Méjitns mo aurtn prfzn fn jfgan 1 09<,<<₫
Odpréstidns f toraoirns 5<<,<<₫
Oxistâgaifs od frdfzéd 9 9<<,<<₫
Oquipfdogtn mivorsn : :?<,<<₫
Méjitns fns enrgoaomnros : ?9<,<<₫
Murfgto n dâs mo Mozodjrn f snaiomfmo oeotunu fs socuigtos nporfãÿos2
6. Andprf f Dñvois Knusfmf, Kmf. mo mivorsn dnjikiærin pfrf n osaritñrin gn vfknr mo : <9?,<<₫,
ftrfvés mo a`oquo snjro n Jfgan J\F8
:. Njtogãán mo odpréstidn jfgaærin, f pfcfr od : fgns, gn vfknr mo 6< <<<,<<₫8
1. Andprf f p.p. mo sokns mo anrroin gn vfknr mo 3<,<<₫8
=. Fquisiãán mo udf vifturf mo afrcf f Qnafrrns, Q.F., togmn pfcn mo idomiftn :<% mn sou vfknr,
pokn quo gostf mftf eni oditimn ud a`oquo snjro n Jfgan J\F gn vfknr mo 3 =<<,<<₫8
?. \fcfdogtn mo burns rokftivns fn odpréstidn njtimn gn vfknr mo 5?<,<<₫
5. Uogmfs f prfzn mo :/1 mf dorafmnrif oxistogto od frdfzéd pokn vfknr mo 0 <<<,<<₫8
3. \fcfdogtn mf rogmf mn frdfzéd gn vfknr mo 6 <<<,<<₫8
0. Zoaojidogtn mo burns gn vfknr mo ?90,<<₫ pokns mopñsitns jfgaærins8
9. Andprf mo dorafmnrifs f prfzn gn vfknr mo 1 ?<<,<<₫8 o,
6<. Kiquimfãán mo 6/1 mf suf mävimf bugtn mns enrgoaomnros.
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?5
\omimns2
f) \rnaomf fn rocistn mfs nporfãÿos oeotufmfs murfgto n dâs mo Mozodjrn. (5 vfknros)
j) Okfjnro n Jfkfgãn Qigtétian o f Modngstrfãán mo Zosuktfmns, ropnrtfmns ì mftf mo 16/Mozodjrn/g.
(5 vfknros)
CZ_\N II (0,<< vfknros)
F Qnaiomfmo Afstrn & Afstrn, Kmf., aubf ftivimfmo angsisto gf andoraifkizfãán mo oquipfdogtn
igenrdætian.
Murfgto n dâs mo Bug`n enrfd rofkizfmfs fs socuigtos nporfãÿos2
Mif 3 ‑ Efturf g.² =<: mn enrgoaomnr Engsoaf rokftivf ì andprf mo 1< andputfmnros gn vfknr mo
3?<,<<₫/afmf - farosao IUF ì tfxf kocfk8
Mif 9 ‑ Andprf f Eokcuoirfs, Kmf. mo :5 idprossnrfs kfsor ‑ proãn ugitærin mo 1?<,<<₫ ‑ farosao IUF ì
tfxf kocfk. \fcfdogtn mo ?<% gostf mftf ftrfvés mo a`oquo, eiafgmn n rostfgto f 9< mifs8
Mif 6< ‑ Andprf f p.p. mo udf idprossnrf f kfsor fn enrgoaomnr Eokcuoirfs, Kmf. pfrf n osaritñrin mn
ostfjokoaidogtn pokn dosdn vfknr mf andprf fgtorinr ‑ farosao IUF ì tfxf kocfk8
Mif 63 ‑ Uogmf mo 6< andputfmnros fn akiogto Anstf., pnr 6 :1<,<<₫/afmf - IUF igakuämn.
\omimns2
f) \rnaomf fns kfgãfdogtns rospotivns gn Zfzán osquodætian. (?,<< vfknros)
j) \rnaomf fn fpurfdogtn mn IUF. (1,<< vfknros)
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?3
\rnpnstf mo Zosnkuãán mn ]osto Eigfk mn Dñmukn 0
Nrcfgizfãán mo Odprosfs o Fpkiafãÿos mo Costán
xx/xxxx/xxxx, mfs xx.xx` ìs xx.xx<` Murfãán2 9< digutns
Zoandogmfãÿos2
6 ‑ Koif ftogtfdogto afmf oxoraäain fgtos mo n andoãfr f rosnkvor!
: ‑ Ftogãán ì afkicrfeif o ì fprosogtfãán gf rosnkuãán mn oxfdo (tumn quo gán enr kocävok o andproogsävok gán soræ fvfkifmn).
1 ‑ Fprosogto tnmns ns prossupnstns o aækaukns goaossærins.
= ‑ \nr òktidn, o gán dogns idpnrtfgto, tnmfs fs rocrfs corfis o ospoaäeiafs, mfs qufis tndnu ang`oaidogtn provifdogto, sán pfrf sor
ricnrnsfdogto faftfmfs.
CZ_\N I (6:,<< vfknros)
Od 6 mo Mozodjrn mo g, angstitui-so f snaiomfmo Dogmos & Anstf, Kmf. and ns socuigtos vfknros ftivns
o pfssivns (vfknros od ourns)2
Gudorærin od afixf = :=<,<<₫
Mopñsitns jfgaærins 9 035,<<₫
Arémitns snjro akiogtos 1 1=:,<<₫
Méjitns mo aurtn prfzn fn jfgan 1 09<,<<₫
Odpréstidns f toraoirns 5<<,<<₫
Oxistâgaifs od frdfzéd 9 9<<,<<₫
Oquipfdogtn mivorsn : :?<,<<₫
Méjitns fns enrgoaomnros : ?9<,<<₫
Murfgto n dâs mo Mozodjrn f snaiomfmo oeotunu fs socuigtos nporfãÿos2
66. Andprf f Dñvois Knusfmf, Kmf. mo mivorsn dnjikiærin pfrf n osaritñrin gn vfknr mo : <9?,<<₫,
ftrfvés mo a`oquo snjro n Jfgan J\F8
6:. Njtogãán mo odpréstidn jfgaærin, f pfcfr od : fgns, gn vfknr mo 6< <<<,<<₫8
61. Andprf f p.p. mo sokns mo anrroin gn vfknr mo 3<,<<₫8
6=. Fquisiãán mo udf vifturf mo afrcf f Qnafrrns, Q.F., togmn pfcn mo idomiftn :<% mn sou vfknr,
pokn quo gostf mftf eni oditimn ud a`oquo snjro n Jfgan J\F gn vfknr mo 3 =<<,<<₫8
6?. \fcfdogtn mo burns rokftivns fn odpréstidn njtimn gn vfknr mo 5?<,<<₫
65. Uogmfs f prfzn mo :/1 mf dorafmnrif oxistogto od frdfzéd pokn vfknr mo 0 <<<,<<₫8
63. \fcfdogtn mf rogmf mn frdfzéd gn vfknr mo 6 <<<,<<₫8
60. Zoaojidogtn mo burns gn vfknr mo ?90,<<₫ pokns mopñsitns jfgaærins8
69. Andprf mo dorafmnrifs f prfzn gn vfknr mo 1 ?<<,<<₫8 o,
:<. Kiquimfãán mo 6/1 mf suf mävimf bugtn mns enrgoaomnros.
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http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 160/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?0
\omimns2
f) \rnaomf fn rocistn mfs nporfãÿos oeotufmfs murfgto n dâs mo Mozodjrn. (5 vfknros)
Zfzán osquodætian
66 6: :6 :? :30
Qi = :=< 3< (1 Qi 9 035 : <9? (6 Qi 1 1=: 66 1=: sm sa 61 09< 1 09< Qi Qi 5<< ? 9:< (=
5?< (? :) 6< <<< 6 =0< (= 5) 0 <<< 6< <<< (: sa ? 1:<
6 <<< (3 0) ?90 : <1< (6< 66 1=: 61 09< ? 9:<
6 3:< :< =3= ? 5<?
: ?:< sm 6= 059 sm
= :=< :< =3=
1: =1 :: 5: 59
Qi 9 9<< 5 5<< (5 Qi : :?< 66 3=? sm 6<) : <1< : ?9< Qi 1) 3< 6 <3< sm ?) 5?< 5?< sm
9) 1 ?<< 5 0<< sm 6) : <9? sa = <5< 1 ?<< (9 3) 6 <<<
61 =<< 61 =<< =) 3 =<< 5 <9< 5 <9< 6 <3<
66 3=?
36 56 39
sa 0 <<< 0 <<< (5 5) 5 5<< 5 5<< sm sa ?90 ?90 0)
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
6?9
j) Okfjnro n Jfkfgãn Qigtétian o f Modngstrfãán mo Zosuktfmns, ropnrtfmns ì mftf mo 16/Mozodjrn/g. (5 vfknros)
F]IUN Oxoraäains AF\I]FK \ZÑ\ZIN O \FQQIUN Oxoraäains
G G-6 G G-6F]IUN G N ANZZOG]O AF\I]FK \Z \ZIN
Ftivns Eixns ]fgcävois (=1) 66 3=?,<<₫ …………………. Afpitfk (?6) :1 3:0,<<₫ ………………….
\rnpriomfmos mo Igvostidogtn (=:) <,<<₫ …………………. Fãÿos (Vuntfs) \rñprifs (?:) <,<<₫ ………………….
Ftivns Igtfgcävois (==) <,<<₫ …………………. Nutrns Igstrudogtns mo Afpitfk \rñprin (?1) <,<<₫ ………………….
Ftivns Jink cians (13) <,<<₫ …………………. \r dins mo Odiss n (?=) <,<<₫ ………………….
Igvostidogtns Eigfgaoirns (=6) <,<<₫ …………………. Zosorvfs (??) <,<<₫ …………………. Faingistfs/Qñains (:5) <,<<₫ …………………. Fbustfdogtns od Ftivns Eigfgaoirns (?3) <,<<₫ ………………….
Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Oxaomogtos mo Zovfknrizfãán mo Ftivns (?0) <,<<₫ ………………….
66 3=?,<<₫ …………………. Nutrfs Ufrifãÿos gn Afpitfk \rñprin (?9) <,<<₫ ………………….
F]IUN ANZZOG]O Zosuktfmns trfgsitfmns (?5) <,<<₫ ………………….
Airaukfgto Qujtntfk………………………………………….. :1 3:0,<<₫ ………………….
Igvogtærins (1: f 15) 5 0<<,<<₫ …………………. Zosuktfmn Käquimn mn \oränmn (06) :30,<<₫ ………………….
Ftivns Jinkñcians (13) <,<<₫ …………………. Mivimogmns fgtoaipfmns (09) <,<<₫ ………………….
]ntfk mn Afpitfk \rñprin …………..................... := <<5,<<₫ ………………….
Mävimfs mo toraoirns (:6+::0+:=+:5+:3+19)
Démin kngcn prfzn <,<<₫ …………………. \FQQIUN
Aurtn prfzn 66 1=:,<<₫ …………………. \rnvis os (:9) <,<<₫ ………………….
M vimfs f toraoirns (:60+::+:1+:=+:?+:5+:3)Mieoridogtns (:0:) <,<<₫ …………………. Démin kngcn prfzn <,<<₫ …………………. Nutrns Ftivns Eigfgaoirns (=?+=5) <,<<₫ …………………. Aurtn prfzn :1 :3<,<<₫ …………………. Mop sitns jfga rins o Afixf (66 f 6=) 63 109,<<₫ …………………. Mieoridogtns (:06) <,<<₫ ………………….
1? ?16,<<₫ …………………. ]ntfk mn \fssivn …………………………………. :1 :3<,<<₫ ………………….
]ntfk mn Ftivn…………………………. =3 :35,<<₫ ………………….
]ntfk mn Afpitfk \rñprin o mn \fssivn……. =3 :35,<< ₫ ………………….
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 162/166
Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
Modngstrfãán mo Zosuktfmns pnr gfturozfs
Modngstrfãán mo Zosuktfmns pnr gfturozfs mf snaiomfmo Okoatrn \ñvnf, Kmf.
56 ADUDA 5 5<<,<<₫ 0 <<<,<<₫ Uogmfs 36
5: EQO 6 <3<,<<₫ <,<<₫ \rostfãÿos mo sorviãns 3:
51 Cfstns a/ possnfk <,<<₫ <,<<₫ Ufrifãÿos gns igvogtærins mf prnmuãán 31
5= Cfstns mo moproaifãÿos o mo fdnrtizfãÿos <,<<₫ <,<<₫ ]rfjfk`ns pfrf f prñprif odprosf 3=
5? \ormfs pnr idpfrimfmo <,<<₫ <,<<₫ Qujsämins ì oxpknrfãán 3?
55 \ormfs pnr romuãÿos mo bustn vfknr <,<<₫ <,<<₫ Zovorsÿos 35
53 \rnvisÿos mn poränmn <,<<₫ <,<<₫ Cfg`ns pnr fudogtns mo bustn vfknr 33
50 Nutrns cfstns o pormfs <,<<₫ <,<<₫ Nutrns rogmidogtns o cfg`ns 30
59 Cfstns o pormfs mo eigfgaifdogtn 5?<,<<₫ ?90,<<₫ Burns, mivimogmns o nutrns rogm. sidikfros 39
0 1:<,<<₫ 0 ?90,<<₫
066 ‑ Zosuktfmns fgtos mo idpnstns :30,<<₫ 06: ‑ Idpnstn snjro rogmidogtn <,<<₫ 060 ‑ Zosuktfmns Käquimn mn \oränmn :30,<<₫
CZ_\N II (0,<< vfknros)
F Qnaiomfmo Afstrn & Afstrn, Kmf., aubf ftivimfmo angsisto gf andoraifkizfãán mo oquipfdogtn
igenrdætian.
\omimns2
f) \rnaomf fns kfgãfdogtns rospotivns gn Zfzán osquodætian. (?,<< vfknros)
Mif 3 ‑ Efturf g.² =<: mn enrgoaomnr Engsoaf rokftivf ì andprf mo 1< andputfmnros gn vfknr mo
3?<,<<₫/afmf - farosao IUF ì tfxf kocfk8
Aækaukn Fuxikifros
3?<,<<₫ x 1< andputfmnros 4 :: ?<<,<<₫ (vfknr mf andprf sod IUF)
:: ?<<,<<₫ x <,:1 4 ? 63?,<<₫ (vfknr mn IUF)
:: ?<<,<<₫ + ? 63?,<<₫ 4 :3 53?,<<₫ (vfknr tntfk mf andprf)
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
656
1: <6 - Andputfmnros
:: ?<<,<<₫
:: <6 ‑ Enrgoaomnr Engsoaf
:3 53?,<<₫
Mif 9 ‑ Andprf f Eokcuoirfs, Kmf. mo :5 idprossnrfs kfsor ‑ proãn ugitærin mo 1?<,<<₫ ‑ farosao IUF ì
tfxf kocfk. \fcfdogtn mo ?<% gostf mftf ftrfvés mo a`oquo, eiafgmn n rostfgto f 9< mifs8
Aækaukn Fuxikifros
1?<,<<₫ x :5 idprossnrfs 4 9 6<<,<<₫ (vfknr mf andprf sod IUF)
9 6<<,<<₫ x <,:1 4 : <91,<<₫ (vfknr mn IUF)
9 6<<,<<₫ + : <91,<<₫ 4 66 691,<<₫ (vfknr tntfk mf andprf)
66 691,<<₫ / : 4 ? ?95,?<₫ (f prngtn pfcfdogtn)
1: <: - Idprossnrfs
9 6<<,<<₫
:=1: ‑ IUF momutävok
? 63?,<<₫
:=1: ‑ IUF momutävok
: <91,<<₫
6: ‑ Mopñsitns ì nrmod
? ?95,?<₫
:: <: ‑ Enrgoaomnr Eokcuoirfs
? ?95,?<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
65:
Mif 6< ‑ Andprf f p.p. mo udf idprossnrf f kfsor fn enrgoaomnr Eokcuoirfs, Kmf. pfrf n osaritñrin mn
ostfjokoaidogtn pokn dosdn vfknr mf andprf fgtorinr ‑ farosao IUF ì tfxf kocfk8
Aækaukn Fuxikifros
1?<,<<₫ x 6 idprossnr 4 1?<,<<₫ (vfknr mf andprf sod IUF)
1?<,<<₫ x <,:1 4 0<,?<₫ (vfknr mn IUF)
1?<,<<₫ + 0<,?<₫ 4 =1<,?<₫ (vfknr tntfk mf andprf)
5:11 ‑ Dftorifk mo osaritñrin
1?<,<<₫
Mif 63 ‑ Uogmf mo 6< andputfmnros fn akiogto Anstf., pnr 6 :1<,<<₫/afmf - IUF igakuämn.
Aækaukn Fuxikifros
3?<,<<₫ x 6< andputfmnros 4 3 ?<<,<<₫ (austf mf dorafmnrif vogmimf o dftérif angsudimf)
6 :1<,<<₫ x 6< andputfmnros 4 6: 1<<,<<₫ (vfknr mf vogmf and IUF)
6: 1<<,<<₫ / 6,:1 4 6< <<<,<<₫ (vfknr mf vogmf sod IUF)
6: 1<<,<<₫ - 6< <<<,<<₫ 4 : 1<<,<<₫ (vfknr mn IUF)
:=1: ‑ IUF momutävok
0<,?<₫
66 - Afixf
=1<,?<₫
1: <6 ‑ Andputfmnros
3 ?<<,<<₫
56 ‑ ADUDA
3 ?<<,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
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Dostrfmn od Ogsign mf Oangndif o Angtfjikimfmo
_givorsimfmo mo Kisjnf ‑ Igstitutn mo Omuafãán
Mimætiaf mf Angtfjikimfmo
\omrn Fzovomn
651
36 ‑ Uogmfs
6< <<<,<<₫
j) \rnaomf fn fpurfdogtn mn IUF. (1,<< vfknros)
:=1: ‑ IUF momutävok :=1? :=11
? 63?,<<₫
: <91,<<₫
0<,?<₫
3 1=0,?<₫
Idpnstn supnrtfmn omomutävok 3 1=0,?<₫
: 1<<,<<₫
: 1<<,<<₫
Idpnstn kiquimfmn
: 1<<,<<₫
3 1=0,?<₫
:=1= :=1=
<,<<₫
<,<<₫
Zocukfrizfãÿos fefvnr mf odprosf <,<<₫
<,<<₫
Zocukfrizfãÿos fefvnr mn Ostfmn <,<<₫
<,<<₫
:=13
<,<<₫
<,<<₫
Idpnstn f roaojor mnOstfmn mn poränmnfgtorinr <,<<₫
3 1=0,?<₫ : 1<<,<<₫ ? <=0,?<₫ sm (IUF F ZOA_\OZFZ) 3 1=0,?<₫
:6 <6 ‑ Akiogto Anstf
6: 1<<,<<₫
:=11 ‑ IUF Kiquimfmn
: 1<<,<<₫
7/22/2019 Trabalho Final Did. Contabilidade
http://slidepdf.com/reader/full/trabalho-final-did-contabilidade 166/166
65=
:=1? :=13 :=10 / :=1?
? <=0,?<₫ ? <=0,?<₫ ? <=0,?<₫ ? <=0,?<₫
\okn vfknr mn IUF Fpurfmn
\okn roodjnksn pomimn nutrfgseorâgaif pfrf n poränmn
socuigto
F sujangtf :=13 ‑ IUF f roaojor, gosto afsn, f odprosf pnmoræ snkiaitfr n roodjnksn mn IUF fpurfmn nu,
od fktorgftivf, trfgspnrtfr osto vfknr pfrf n poränmn socuigto.