Guia Practica Concursal 5ª edición



Xvka|gc

Pájgea

AL\F^GARV\AX%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 88

IAX HIA^FX BF IA \FNC\KA HCEHV\XAI%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8:

1% \fnc|ka cpf|aba pc| fi \fai Bfh|frc+Ifw 8#<007) bf <: bf ka|zc?%% 8:

<% \fnc|ka cpf|aba pc| ia Ifw 18#<007) bf 8 bf ec~gfkl|f? %%%%%%%%%%%%%%%%% 2:

8% \fnc|ka cpf|aba pc| ia Ifw 84#<011) bf 10 bf chrvl|f? %%%%%%%%%%%%%%%%%%%% 68

‘ G ‘

GER\CBVHHGØE%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:

<% Aerfhfbferfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >0

<%1% Bf|fhdc |ckaec %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >1

<%<% Çpcha kfbgf~ai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >2<%<%1% Fi Bf|fhdc fxrarvra|gc graigaec%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >6

<%<%<% Fi bf|fhdc kfbgf~ai fxpañci%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >>

<%8% Fbab kcbf|ea %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >4

<%8%1% Fi bf|fhdc kcbf|ec fv|cpfc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >4

<%8%<% Fi bf|fhdc kcbf|ec fxpañci %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >7<%2% Fi p|chfbgkgferc bf qvgfl|a w fi Ftpfbgferf bf Xvxpfexgøe bf Pajcx %%%% :1

<%2%1% Høbgjc bf Hckf|hgc bf 14<7%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :<<%2%<% Høbgjc bf Hckf|hgc bf 1446 w xv |fnc|ka pc| ia Ifw

bf 10 bf ovegc bf 147: %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :<<%2%8% Ifw bf Xvxpfexgøe bf Pajcx bf 17<< %%%%%%%%%%%%%%%%%%%%%%%%%%%% :6

<%6% Aerfhfbferfx p|fifjgxiarg~cx bfi hce~fegc fe ia ~gjferf Ifw Hcehv|xai%Gerfercx bf |fnc|kax ec hcexvkabax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :>

<%6%1% Aerfp|cwfhrc bf Ifw Hcehv|xai 1767 %%%%%%%%%%%%%%%%%%%%%%%%%%%% :>

7



Jvëa P|áhrgha Hcehv|xai

Pájgea

<%6%<% Aerfp|cwfhrc bf Ifw Hcehv|xai bf 1748%%%%%%%%%%%%%%%%%%%%%%% ::

<%6%8% P|cpvfxra bf Aerfp|cwfhrc bf Ifw Hcehv|xai bf 1776 :7<%6%2% Aerfp|cwfhrc bf Ifw Hcehv|xai bf <001%%%%%%%%%%%%%%%%%%%%%%% 4<

8% ³Qvç fx fi bf|fhdc hcehv|xai3 %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4>

2% P|gehgpgcx qvf genc|kae fi bf|fhdc hcehv|xai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4:

6% Vea ap|ctgkahgøe ai evf~c |çjgkfe hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 4:

6%1% Fi fkp|fxa|gc fe h|gxgx fhceøkgha %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 44

6%<% Fi fkp|fxa|gc ah|ffbc| hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 71

6%8% Fi fkp|fxa|gc hckc p|c~ffbc| bfi hcehv|xabc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 78

‘ GG ‘

P\FXVPVFXRCX BFI HCEHV\XC%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 76

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 76

<% Fi p|fxvpvfxrc xvlofrg~c c ia pf|xcea bfi bfvbc|%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 7:

<%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 7:

<%<% Ia pf|xcea earv|ai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 74

<%8% Pf|xceax ov|ëbghax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 74

<%8%1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 74

<%8%<% Xchgfbabfx g||fjvia|fx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 77<%8%8% Xchgfbabfx hg~gifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 77

<%8%2% Fergbabfx xge pf|xceaigbab ov|ëbgha%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 77

<%2% Ia df|fehga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 100

8% P|fxvpvfxrc clofrg~c bfi hcehv|xc? ia gexci~fehga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 100

8%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1008%<% Ia gexci~fehga ahrvai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 10<

8%8% Ia gexci~fehga gekgeferf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 108

8%2% Ovxrgfihahgøe bf ia gexci~fehga fe fi hcehv|xc ~civera|gc %%%%%%%%%%%%%%%%%%%%% 102

8%6% Ovxrgfihahgøe bf ia gexci~fehga fe fi hcehv|xc efhfxa|gc %%%%%%%%%%%%%%%%%%%%%%%% 102

8%>% \fiahgøe fer|f fi p|fxvpvfxrc bfi hcehv|xc w ia bgxcivhgøe xchgfra|ga %%%% 10>

8%:% Piv|aigbab bf ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 10:

2% Hcehv|xc bfi j|vpc bf fkp|fxax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 107

10



Xvka|gc

Pájgea

2%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 107

2%<% Hcehfprc ifjai bf j|vpc bf fkp|fxax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 11<2%8% \fxpcexalgigbab bf ia xchgfbab bckgeaerf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 116

6% Hcehivxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 11>

‘ GGG ‘

IA BFHIA\AHGØE BFI HCEHV\XC%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 11:

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 11:

<% Bflf| bf xcighgra| ia bfhia|ahgøe bf hcehv|xc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1148% Ifjgrgkabcx pa|a xcighgra| fi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<1

8%1% Bfvbc| w ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<1

8%<% Abkgegxr|abc|fx bf pf|xcea ov|ëbgha %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<1

8%8% Xchgcx hce |fxpcexalgigbab pf|xceai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<<

8%2% Xvpvfxrc bf df|fehga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<8

8%6% Xcighgrvb hceovera bf hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<8

8%>% Ifjgrgkabcx pa|a xf| pa|rf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<2

8%:% P|c~gxgøe xcl|f ia xcighgrvb bf hcehv|xc a gexraehgax bf cr|c ifjgrgkabc bgxrgerc bfi bfvbc| $a|r% 16 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<2

2% Fxrëkvicx pcxgrg~cx w efjarg~cx a ia xcighgrvb bf hcehv|xc%%%%%%%%%%%%%%%%%%%% 1<6

2%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<6

2%<% Fxrëkvicx bf ha|áhrf| pcxgrg~c bfi iabc bfi bfvbc| %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<6

2%8% Fxrëkvicx bf ha|áhrf| efjarg~c bfi iabc bfi bfvbc| %%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<>

2%2% Fi p|g~gifjgc bfi p|gkf| ah|ffbc| gexraerf bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%% 1<>

6% P|chfbgkgferc bf bfhia|ahgøe bfi hcehv|xc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<:

6%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<:

6%<% Xcighgrvb bfi bfvbc| w bchvkfercx qvf bflf ahckpaña| a ia kgxka %%%% 1<:6%<%1% Pcbf| fxpfhgai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<76%<%<% Kfkc|ga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1<7

6%<%<%1% Bfvbc| haxabc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1806%<%<%<% Bfvbc| pf|xcea ov|ëbgha%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 180

6%<%8% Ge~fera|gc bf lgfefx w bf|fhdcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1816%<%2% \fiahgøe bf ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 18<

11




Pájgea

6%<%6% Hvferax aevaifx bf icx ÿirgkcx r|fx fof|hghgcx %%%%%%%%%%%%%% 188

6%<%>% Genc|kfx bf jfxrgøe w bf avbgrc|ëa bf icx ÿirgkcx r|fxfof|hghgcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1886%<%>%1% Genc|kfx bf jfxrgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 188

6%<%>%<% Genc|kfx bf avbgrc|ëa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 188

6%<%:% Kfkc|ga xcl|f ~a|gahgcefx par|gkcegaifx w cpf|ahgc+efx ftr|ac|bgea|gax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 182

6%<%4% Fxrabcx fieaehgf|cx gerf|kfbgcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 182

6%<%7% Hvferax aevaifx f genc|kfx bf jfxrgøe w avbgrc|ëa hce+xcigbabcx bf icx ÿirgkcx r|fx fof|hghgcx %%%%%%%%%%%%%%%%%%%%%%%%%% 182

6%<%10% Kfkc|ga ftp|fxg~a bf cpf|ahgcefx gerf|xchgfra|gax %%%%% 1866%<%11% Piae bf igqvgbahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 186

6%<%1<% P|cpvfxra aerghgpaba bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 18>

6%<%18% Raxax ovbghgaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 18:

6%8% Xcighgrvb bfi ah|ffbc| v cr|cx ifjgrgkabcx w bchvkfercx qvf bflfe ahck+ paña|ia %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 184

6%2% Hcehv|xcx hceftcx w bfhia|ahgøe hceovera bf ~a|gcx bfvbc|fx %%%%%%%%%%%%%% 121

6%6% Pcxrv|ax a abcpra| pc| fi bfvbc|) aiiaeakgferc v cpcxghgøe %%%%%%%%%%%%%%%% 160

6%6%1% Aiiaeakgferc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1606%6%<% Cpcxghgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 160

6%>% Kfbgbax havrfia|fx aerf|gc|fx a ia bfhia|ahgøe bf hcehv|xc %%%%%%%%%%%%%%%%% 161

6%:% Avrc bf bfhia|ahgøe bf hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 168

6%4% Pvlighgbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 16>

6%7% Ahvkviahgøe bf hcehv|xcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 16:

‘ G^ ‘

IA ABKGEGXR\AHGØE HCEHV\XAI %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 167

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 167

<% Aprgrvb pa|a xf| abkgegxr|abc| hcehv|xai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 167

8% Gehapahgbabfx) gehckparglgigbabfx w p|cdglghgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1>6

2% Eckl|akgferc) ahfprahgøe w |fr|glvhgøe bf icx abkgegxr|abc|fx hce+hv|xaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1>:

2%1% Eckl|akgferc w ahfprahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1>:

1<



Xvka|gc

Pájgea

2%<% \fr|glvhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1>4

6% Genc|kf bf ia Abkgegxr|ahgøe Hcehv|xai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1:0

>% Fof|hghgc bfi ha|jc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1::

:% \fxpcexalgigbab%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1:7

4% Xfpa|ahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 1:7

7% Avtgiga|fx bfifjabcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 140

‘ ^ ‘

FNFHRCX BF IA BFHIA\AHGØE BFI HCEHV\XC %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 148

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 142

<% Fnfhrcx xcl|f fi bfvbc|%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 142

<%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 142

<%<% Nvehgcefx? gerf|~fehgøe c abkgegxr|ahgøe hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%% 142

<%8% Hckveghahgcefx) |fxgbfehga w igl|f hg|hviahgøe bfi bfvbc| %%%%%%%%%%%%%%%%%%%% 171

<%2% Hcialc|ahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 171

<%6% Hcergevgbab bf ahrg~gbabfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 17<<%>% Xvpf|~gxgøe w nc|kviahgøe bf iax hvferax aevaifx bfi bfvbc| %%%%%%%%%%%%%% 172

<%:% Fnfhrcx xcl|f fi bfvbc| pf|xcea ov|ëbgha %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 176

<%:%1% Fnfhrcx xcl|f icx ø|jaecx bf ia pf|xcea ov|ëbgha%%%%%%%%%% 176

<%:%<% Ahhgcefx bf |fxpcexalgigbab%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 17:

<%:%8% Fkla|jc p|f~ferg~c bf lgfefx w bf|fhdcx%%%%%%%%%%%%%%%%%%%% <0<

<%:%8%1% Kfbgba havrfia|%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <0<

<%:%8%<% Aihaehf xvlofrg~c %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <02

<%:%8%8% P|fxvpvfxrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <02<%:%2% Bfxfklcixc bf apc|rahgcefx xchgaifx w p|fxrahgcefx ah+

hfxc|gax%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <06

<%:%6% Ahhgøe xvlxgbga|ga bf |fxpcexalgigbab hcer|a xchgcx%%%% <06

8% Fnfhrcx xcl|f icx ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <06

8%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <06

8%<% Gerfj|ahgøe bf icx ah|ffbc|fx fe ia kaxa paxg~a %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <0>

8%8% Fnfhrcx xcl|f iax ahhgcefx gebg~gbvaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <0>

18




Pájgea

8%8%1% Gerf|pcxghgøe bf evf~cx ovghgcx bfhia|arg~cx r|ax ia bf+

hia|ahgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <0:8%8%<% Ovghgcx bfhia|arg~cx fe r|ákgrf a ia nfhda bf bfhia|a+hgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <04

8%8%<%1% Pcxglif ahvkviahgøe ai hcehv|xc%%%%%%%%%%%%%%%%%%% <078%8%<%<% Xgrvahgøe bfi hcehv|xabc fe icx p|chfbg+

kgfercx ovbghgaifx hvaebc dvlgfxf xgbc xvx+pfebgbc bf nahvirabfx bf abkgegxr|ahgøe w bgxpcxghgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <10

8%8%<%8% Xgrvahgøe bfi hcehv|xabc fe icx p|chfbg+kgfercx ovbghgaifx hvaebc xf if dvlgfxfe ge+rf|~fegbc iax nahvirabfx bf abkgegxr|ahgøe w bgxpcxghgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <11

8%8%8% P|chfbgkgfercx a|lgr|aifx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <11

8%8%2% \fhiakahgcefx ialc|aifx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <1<8%8%6% Xferfehgax w iavbcx fi|kfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <18

8%8%>% Fof|hghgc bf ahhgcefx ovbghgaifx bfi hcehv|xabc %%%%%%%%%%% <18

8%8%>%1% Xvxpfexgøe bf nahvirabfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <18

8%8%>%<% Gerf|~fehgøe bf iax nahvirabfx%%%%%%%%%%%%%%%%%%%%%%%% <12

8%8%>%8% Fof|hghgc bf ia ahhgøe pc| icx ah|ffbc|fx%%%%%% <128%2% Fofhvhgcefx xgejvia|fx ovbghgaifx c ftr|aovbghgaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <12

8%2%1% Fofhvhgcefx ialc|aifx qvf wa dvlgf|ae r|alabc fk+la|jc a ia nfhda bf bfhia|ahgøe bfi hcehv|xc %%%%%%%%%%%%%% <16

8%2%<% Ap|fkgcx abkgegxr|arg~cx c r|glvra|gcx%%%%%%%%%%%%%%%%%%%%%%%%%% <16

8%6% Bfxadvhgc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <17

8%>% Fofhvhgcefx bf ja|aerëax |faifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<0

8%:% Fnfhrcx xcl|f icx h|çbgrcx fe pa|rghvia| %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<2

8%:%1% P|cdglghgøe bf hckpfexahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<28%:%<% Xvxpfexgøe bfi bf~fejc bf gerf|fxfx%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<>

8%:%8% Gerf||vphgøe bf ia p|fxh|gphgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<>

2% Fnfhrcx xcl|f icx hcer|arcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<:

2%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<:

2%<% Hcer|arcx hce cligjahgcefx |fhëp|chax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <<:

2%8% \fxcivhgøe bf icx hcer|arcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <80

2%8%1% \fxcivhgøe fe gerf|çx bfi hcehv|xc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <81

12



Xvka|gc

Pájgea

2%8%<% \fxcivhgøe pc| gehvkpigkgferc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <8<

2%2% \fdalgigrahgøe bf hcer|arcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <822%2%1% \fdalgigrahgøe bf h|çbgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <84

2%2%1%1% \fqvgxgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <84

2%2%1%<% Fnfhrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <87

2%2%1%8% Cpcxghgøe a ia |fdalgigrahgøe pc| pa|rf bfah|ffbc| %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <87

2%2%<% \fdalgigrahgøe bf hcer|arcx bf abqvgxghgøe bf lgfefxhce p|fhgc apiazabc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <87

2%2%<%1% \fqvgxgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <872%<%<%<% Fnfhrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <20

2%2%<%8% Cpcxghgøe a ia |fdalgigrahgøe pc| pa|rf bfah|ffbc| %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <20

2%2%8% \fdalgigrahgøe bf hcer|arcx bf a||febakgferc v|laec <20

2%6% Hcer|arcx bf r|alaoc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <21

2%6%1% Ftrgehgøe hcifhrg~a) xvxpfexgøe w kcbgfihahgøe xvxrae+hgai bf iax |fiahgcefx ialc|aifx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <28

2%6%1%1% Ovfz hckpfrferf%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <28

2%6%1%<% Xcighgrvb bf kfbgbax%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <262%6%1%8% R|akgrahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <24

2%6%1%2% \fhv|xcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <27

2%6%1%6% Fxpfhgaigbabfx bf ia kcbgfihahgøe xvxraehgaibf ha|áhrf| hcifhrg~c%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <60

2%6%<% Hcer|arcx bfi pf|xceai bf aira bg|fhhgøe %%%%%%%%%%%%%%%%%%%%%% <602%6%<%1% Hcehfprc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <61

2%6%<%<% Ftrgehgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <6<

2%6%<%8% Gebfkegzahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <6<

2%>% Hce~fegcx hcifhrg~cx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <68

2%:% Hcer|arcx hce iax abkgegxr|ahgcefx pÿlighax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <68

‘ ^G ‘

BFIGKGRAHGØE BF IA KAXA AHRG^A% CPF\AHGCEFX BF XFPA\A+HGØE W \FGERFJ\AHGØE %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <67

1% Hcehfprc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <67

16




Pájgea

<% Bfigkgrahgøe bf ia kaxa ahrg~a %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>0

<%1% Rgpcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>0<%1%1% Cpf|ahgcefx bf |fbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>0<%1%<% Cpf|ahgcefx bf |fgerfj|ahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>1

8% Nc|kahgøe bfi ge~fera|gc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>6

2% Lgfefx w bf|fhdcx fthivgbcx bf ia kaxa ahrg~a %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>:

6% Xvpvfxrcx fxpfhgaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>4

6%1% Rgrvia|fx bf h|çbgrcx hce p|g~gifjgcx xcl|f icx lvqvfx w af|cea~fx %%%%%%%%% <>4

6%<% Lgfefx hcewvjaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>46%<%1% Hcehv|xc bf pf|xcea haxaba fe |çjgkfe bf jaeaehga+ifx c bf hckvegbab bf lgfefx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>4

6%<%<% Hcehv|xc bf pf|xcea haxaba fe |çjgkfe bf xfpa|a+hgøe bf lgfefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <>7

6%8% Hckvegbab c|bgea|ga bf lgfefx w hvferax gebgxrgerax %%%%%%%%%%%%%%%%%%%%%%%%% <:0

>% Cpf|ahgcefx bf xfpa|ahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <:0

>%1% Jfef|aigbabfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <:0

>%<% G||fg~gebghalgigbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <:<

>%8% Fofhvhgøe xfpa|aba xcl|f lvqvfx w af|cea~fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <:8

>%2% Bfpøxgrc g||fjvia| bf bgef|c %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <:8

:% Ahrcx pf|ovbghgaifx pa|a ia kaxa ahrg~a% Iax ahhgcefx bf |fgerfj|ahgøe <:2

:%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <:2

:%<% Xvpvfxrcx w |fqvgxgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <::

:%<%1% \fqvgxgrcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <::

:%<%1%1% Qvç da bf ferfebf|xf pc| ahrc %%%%%%%%%%%%%%%%%%%%% <:7

:%<%1%<% Pc| qvgçe bflf xf| |faigzabc %%%%%%%%%%%%%%%%%%%%%%%%% <40:%<%1%8% Qvç dfkcx bf ferfebf| pc| pf|ovghgc %%%%%%%%% <41

:%<%1%2% Hvái fx fi pf|ëcbc rfkpc|ai fe fi qvf bflgf+|ce xf| fofhvrabcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <42

:%<%<% Xvpvfxrcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <42

:%8% Ifjgrgkahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <47

:%8%1% Ifjgrgkahgøe ahrg~a% Qvgçefx pvfbfe gexra| ia bf+kaeba%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <47

:%8%<% Ifjgrgkahgøe paxg~a% Qvgçefx bflfe xf| bfkaebabcx% <70

1>



Xvka|gc

Pájgea

:%2% P|chfbgkgferc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <70

:%6% Fnfhrcx bf ia |fxhgxgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <70:%>% Xvpvfxrcx fe icx qvf ec p|chfbf ia |fxhgxgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <71

:%:% Icx ahvf|bcx bf |ffieaehgahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <71

‘ ^GG ‘

BFIGKGRAHGØE BF IA KAXA PAXG^A% HIAXGNGHAHGØE BF ICX H\Ç+BGRCX %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <7:

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <74

<% Hcehfprc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <74

8% H|çbgrcx hcer|a ia kaxa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <74

8%1% Hcehfprc w xvpvfxrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% <77

8%<% Axpfhrcx káx |fif~aerfx bf ia |fnc|ka hcehv|xai baba pc| Ifw 84#<011)bf 10 bf chrvl|f %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 800

2% Hckveghahgøe bf h|çbgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 80<

2%1% Nc|ka w piazc bf ia hckveghahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 80<

2%<% H|çbgrcx hckveghabcx ra|bëakferf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8022%8% Axpfhrcx káx |fif~aerfx bf ia |fnc|ka hcehv|xai Ifw 84#<011% Fthfphgc+ efx a ia xvlc|bgeahgøe pc| hckveghahgøe ra|bëa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 80>

2%2% Hckveghahgøe bf h|çbgrcx hce pcxrf|gc|gbab a ia p|fxferahgøe bfi Ge+ nc|kf hcehv|xai% Kcbgfihahgøe bf icx Rftrcx bffiegrg~cx% Hckveghahgøe bf h|çbgrcx hce pcxrf|gc|gbab a icx Rftrcx bffiegrg~cx %%%%%%%%%%%%%%%%%%%%%%%%%%%% 804

2%6% P|gehgpgcx bf hcej|vfehga c gv|a ec~gr hv|ga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 811

2%>% Hckveghahgøe bf icx h|çbgrcx hcer|a ia kaxa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 81<

2%:% Ifjgrgkabcx pa|a ia hckveghahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 818

2%4% Hcerfegbc bf ia hckveghahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8186% \fhcechgkgferc bf h|çbgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 818

6%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 818

6%<% \fhcechgkgferc gkpf|arg~c bf h|çbgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 812

6%8% Xvpvfxrcx fxpfhgaifx bf |fhcechgkgferc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8166%8%1% H|çbgrcx hcergejferfx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 816

6%8%1%1% Hcehfprc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8166%8%1%<% R|arakgferc hcehv|xai pfebgferf hcebghgøe 81>

1:



Xvka|gc

Pájgea

>%<%<%2% H|çbgrcx c|bgea|gcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 867

>%<%<%6% H|çbgrcx xvlc|bgeabcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 867>%<%<%6%1% Xf hcexgbf|ae pf|xceax fxpfhgai+

kferf |fiahgceabax hce fi hce+hv|xabc pf|xcea earv|ai%%%%%%%%%%%%%%%% 8:8

>%<%<%6%<% Xf hcexgbf|ae pf|xceax fxpfhgai+kferf |fiahgceabax hce fi hce+hv|xabc pf|xcea ov|ëbgha%%%%%%%%%%%%%%% 8:8

>%8% Fxpfhgai hcexgbf|ahgøe a icx h|çbgrcx n|ferf a ia dahgfeba pÿligha w xfjv|gbab xchgai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8:7

>%8%1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 8:7>%8%<% P|g~gifjgc jfef|ai bfi a|r% 71%< IH) iax |frfehgcefx%%%%%% 841

>%8%8% P|g~gifjgc jfef|ai bfi a|r% 71%2¿ IH%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 84<

>%8%2% Cr|ax hcexgbf|ahgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 204

>%2% Igxra bf ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 207

:% Hcehivxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 21<

‘ ^GGG ‘

NAXFX BFI HCEHV\XC %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 218

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 216

1%1% Jfef|aigbabfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 216

1%<% Naxf hckÿe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 216

1%8% Naxf bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 21>

1%2% Naxf bf igqvgbahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 217

1%6% Hcehivxgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<<

<% Fi hce~fegc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<2<%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<2

<%<% Qvgçefx pvfbfe p|fxfera| p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<6

<%8% Kcbaigbabfx fe ia r|akgrahgøe bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<>

<%8%1% P|cpvfxra aerghgpaba %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<>

<%8%<% Bfiglf|ahgøe bfi hce~fegc fe overa bf ah|ffbc|fx%%%%%% 2<4

<%8%8% R|akgrahgøe fxh|gra bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<4

<%2% Nc|ka qvf bflf |f~fxrg| ia p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<7

17




Pájgea

<%6% Hcerfegbc bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2<7

<%6%1% Hcerfegbc cligjarc|gc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 281<%6%<% Fthfphgcefx a icx iëkgrfx ifjaifx jfef|aifx%%%%%%%%%%%%%%%%%%% 281

<%6%<%1% R|akgrahgøe bfi hce~fegc pc| ia ~ëa bf iap|cpvfxra aerghgpaba%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 281

<%6%<%<% Fkp|fxax bf fxpfhgai r|axhfebfehga pa|a iafhceckëa%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 28<

<%6%8% P|cpvfxrax airf|earg~ax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 288

<%6%8%1% R|aexnc|kahgøe bf ia bfvba fe hapgrai%%%%%%%%% 282

<%6%8%<% R|aexnc|kahgøe bf ia bfvba fe h|çbgrc pa|rg+hgparg~c %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 286

<%6%8%8% Igkgrahgøe bf iax nahvirabfx bf abkgegxr|a+hgøe bfi hcehv|xabc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 286

<%6%8%2% Cr|ax p|cpvfxrax airf|earg~ax%%%%%%%%%%%%%%%%%%%%%%%%%% 28>

<%6%8%6% Pcxglgigbab bf hcerfkpia| ia feaofeahgøe bfahrg~cx ec anfhrcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 28>

<%6%8%>% Pcxglgigbab bf hcerfkpia| ia feaofeahgøe bflgfefx c bf|fhdcx anfhrcx a ia ahrg~gbab fk+p|fxa|gai c p|cnfxgceai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 284

<%6%8%:% P|cdglghgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 287

<%6%8%4% Kckferc bf fof|hgra| ia cphgøe pc| vea vcr|a airf|earg~a%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 220

<%6%2% Piae bf pajcx w piae bf ~galgigbab%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 220

8% Ia p|cpvfxra aerghgpaba bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 221

8%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 221

8%<% Qvgçefx pvfbfe p|fxfera| p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22<

8%<%1% Abkgegxr|abc|fx hcebfeabcx pc| xferfehga fi|kf%%%%%%% 22<8%<%<% Gehvkpigkgferc bf ia cligjahgøe bfi bfpøxgrc bf iax

hvferax aevaifx fe aijvec bf icx r|fx ÿirgkcx fof|hg+hgcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 228

8%8% Bchvkfercx qvf bflfe ahckpaña|xf hce ia p|cpvfxra %%%%%%%%%%%%%%%%%%%%%%%%% 222

8%8%1% Hcerfegbc bfi hce~fegc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 222

8%8%<% Abdfxgcefx bf ah|ffbc|fx hvwcx h|çbgrcx xvpf|fe iaqvgera pa|rf bfi paxg~c p|fxferabc pc| fi bfvbc| %%%%%%% 222

8%8%<%1% Nc|ka bf iax abdfxgcefx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 226

<0



Xvka|gc

Pájgea

8%8%<%<% P|clifkax bf|g~abcx bf qvf pa|rf bf iax ab+

dfxgcefx ahckpañabax hce ia p|cpvfxra ae+rghgpaba pf|rfefzhae a h|çbgrcx xvlc|bgea+bcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 226

8%8%<%8% P|clifkax bf|g~abcx bf qvf fi paxg~c bffi+egrg~c xfa xvpf|gc| ai paxg~c p|fxferabc pc|fi bfvbc| hce gehgbfehga fe fi këegkc bfabdfxgcefx a p|fxfera|%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22>

8%8%8% Piae bf pajcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22>8%8%2% Piae bf ~galgigbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22>

8%2% Piazc bf p|fxferahgøe bf ia p|cpvfxra aerghgpaba %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22:

8%6% Abkgxgøe a r|ákgrf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22:

8%>% Genc|kf bf ia abkgegxr|ahgøe hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 22:

8%:% Gkpcxglgigbab bf |f~cha| ia p|cpvfxra aerghgpaba pc| fi bfvbc| %%%%%%%%%%% 224

8%4% Abdfxgcefx a ia p|cpvfxra aerghgpaba bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2278%4%1% Piazc bf p|fxferahgøe bf abdfxgcefx a ia p|cpvfxra

aerghgpaba bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2278%4%<% Nc|ka bf iax abdfxgcefx a ia p|cpvfxra aerghgpaba %%%%% 2278%4%8% \f~chahgøe bf iax abdfxgcefx a ia p|cpvfxra aerghg+

paba bf hce~fegc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2278%7% Kawc|ëax efhfxa|gax pa|a ia ap|clahgøe bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%% 260

8%10% Ap|clahgøe bfi hce~fegc pc| icx ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 260

8%11% Ec ap|clahgøe bf ia p|cpvfxra aerghgpaba bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%% 261

8%1<% Pcxglgigbab bf kaerfef| ia p|cpvfxra aerghgpaba bf hce~fegc pa|a xv bfiglf|ahgøe fe ia overa bf ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 261

2% Naxf bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 261

2%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 261

2%<% Qvgçefx pvfbfe p|fxfera| p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26<

2%8% Pcxglgigbab bf bg~f|xax p|cpvfxrax xgkviráefax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26<

2%2% Bchvkfercx qvf bflfe ahckpaña|xf hce ia p|cpvfxra %%%%%%%%%%%%%%%%%%%%%%%%% 26<2%2%1% Hcerfegbc bfi hce~fegc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2682%2%<% Abdfxgcefx bf ah|ffbc|fx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2682%2%8% Nc|ka bf iax abdfxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 268

2%2%2% Piae bf pajcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 262

2%2%6% Piae bf ~galgigbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 262

<1




Pájgea

2%2%>% Fkp|fxa bf fxpfhgai r|axhfebfehga pa|a ia fhceckëa % 262

2%6% Piazc bf p|fxferahgøe bf iax p|cpvfxrax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2622%6%1% P|cpvfxra p|fxferaba a gexraehga bfi bfvbc|%%%%%%%%%%%%%%% 2622%6%<% P|cpvfxra p|fxferaba a gexraehga bf icx ah|ffbc|fx %%%% 266

2%>% Abkgxgøe a r|ákgrf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26>2%>%1% Bfnfhrcx xvlxaealifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26:2%>%<% Bfnfhrcx gexvlxaealifx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26:

2%:% Genc|kf bf ia abkgegxr|ahgøe hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 26:

2%4% Gkpcxglgigbab bf |f~cha| iax p|cpvfxrax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 264

2%7% Abdfxgcefx a ia p|cpvfxra pcxrf|gc|fx a xv abkgxgøe a r|ákgrf %%%%%%%%%%%% 2642%7%1% Piazc bf p|fxferahgøe bf abdfxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%% 264

2%7%<% Nc|ka bf iax abdfxgcefx a ia p|cpvfxra%%%%%%%%%%%%%%%%%%%%%%%% 2672%7%8% \f~chahgøe bf iax abdfxgcefx a ia p|cpvfxra aerghg+

paba bf hce~fegc qvf ec dalgfebc |fxvirabc ap|c+labc fe xv kckferc xf |fgrf|a fe naxf bf hcehv|xc%%% 267

2%10% Overa bf ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 267

2%10%1% Hce~charc|ga bf ia overa%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 267

2%10%<% Hcexrgrvhgøe bf ia overa%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>02%10%8% Bflf| bf axgxrfehga%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>0

2%10%2% Bf|fhdc bf axgxrfehga%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>1

2%10%6% Bf|fhdc bf genc|kahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>12%10%>% Bfiglf|ahgøe w ~crahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2><

2%10%:% Ah|ffbc|fx xge bf|fhdc a ~crc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2><

2%10%4% Ah|ffbc|fx p|g~gifjgabcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>22%10%7% Ahra bf ia overa%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>2

2%10%10% R|akgrahgøe fxh|gra bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>2

2%11% Kawc|ëax efhfxa|gax pa|a ia ap|clahgøe bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%% 2>6

2%1<% Ec ap|clahgøe bf egejvea p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>>

2%18% Ap|clahgøe bfi hce~fegc pc| icx ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>>

2%12% Cpcxghgøe ai hce~fegc qvf da clrfegbc kawc|ëa xvfihgferf pa|a xv ap|c+ lahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>>2%12%1% Havxax bf cpcxghgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>4

2%12%<% Ifjgrgkabcx pa|a cpcef|xf%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>4

2%12%8% Piazcx pa|a nc|kaigza| ia cpcxghgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>7

<<



Xvka|gc

Pájgea

2%12%2% Kfbgbax havrfia|fx bv|aerf ia r|akgrahgøe bf ia cpcxg+

hgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2>72%12%6% Xferfehga bfi gehgbferf bf cpcxghgøe ai hce~fegc %%%%%%% 2>72%12%>% \fhdazc bf cfihgc pc| fi ovfz %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:1

2%12%:% Gerf|p|frahgøe bfi hcerfegbc bfi hce~fegc pc| fi ovz+jabc|%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:1

6% Ap|clahgøe Ovbghgai bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:1

6%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:1

6%<% Fnfhrcx bf ia ap|clahgøe bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:<

6%<%1% Fnfhrcx |fxpfhrc bf ia abkgegxr|ahgøe hcehv|xai%%%%%%%%%% 2:<6%<%<% Fnfhrcx |fxpfhrc bfi bfvbc| hcehv|xabc%%%%%%%%%%%%%%%%%%%%%%% 2:8

6%<%8% Fnfhrcx |fxpfhrc bf icx ah|ffbc|fx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:8

>% Hcehivxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:2

:% Naxf bf igqvgbahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:6

:%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:6

:%<% Apf|rv|a bf ia naxf bf igqvgbahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:>

:%<%1% Xcighgrvb pc| fi bfvbc|%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:>

:%<%1%1% Hce ha|áhrf| pcrfxrarg~c %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:>:%<%1%<% Hce ha|áhrf| cligjarc|gc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:>

:%<%<% Xcighgrvb pc| icx ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2::

:%<%8% Xcighgrvb pc| ia abkgegxr|ahgøe hcehv|xai%%%%%%%%%%%%%%%%%%%%% 2::

:%<%2% Apf|rv|a bf cfihgc bf ia igqvgbahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2::

:%8% Fnfhrcx bf ia apf|rv|a bf ia igqvgbahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:4

:%8%1% Fnfhrcx xcl|f fi bfvbc| hcehv|xabc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:4

:%8%<% Fnfhrcx xcl|f icx h|çbgrcx hcehv|xaifx %%%%%%%%%%%%%%%%%%%%%%%%%%% 2:7

:%2% Cpf|ahgcefx bf igqvgbahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:7:%2%1% Piae bf igqvgbahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2:7

:%2%<% \fjiax xvpifrc|gax%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 24<

:%6% Pajc a icx ah|ffbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 246

:%6%1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 246

:%6%<% C|bfe bf pajc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 246

:%6%8% Pajc bf icx h|çbgrcx hcer|a ia kaxa%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 246

:%6%2% Pajc bf h|çbgrcx hce p|g~gifjgc fxpfhgai%%%%%%%%%%%%%%%%%%%%%%%% 247

<8




Pájgea

:%6%6% Pajc bf icx h|çbgrcx hce p|g~gifjgc jfef|ai %%%%%%%%%%%%%%%%%% 271

:%6%>% Pajc bf icx h|çbgrcx c|bgea|gcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 271:%6%:% Pajc bf icx h|çbgrcx xvlc|bgeabcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 27<:%6%4% Cr|ax hcexgbf|ahgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 278

‘ GT ‘

IA HAIGNGHAHGØE BFI HCEHV\XC%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 276

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 276

<% Haigfihahgøe |fxr|gejgba c igkgraba %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 27>

8% Xvpvfxrcx bf haigfihahgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 27>

2% Ngeaigbab bf ia haigfihahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 27:

6% Hiaxfx bf hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 27:

6%1% Aerfhfbferfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 274

6%<% Hcehv|xc nc|rvgrc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 274

6%8% Hcehv|xc hvipalif %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 2776%8%1% P|fxvehgcefx bf gv|f bf hvipalgigbab%%%%%%%%%%%%%%%%%%%%%%%%%%%% 600

6%8%1%1% Avxfehga c g||fjvia|gbab hceralif%%%%%%%%%%%%%%%%% 6006%8%1%<% Geftahrgrvb bchvkferai w naixfbab%%%%%%%%%%%%%%%% 60<6%8%1%8% Gehvkpigkgferc bf hce~fegc%%%%%%%%%%%%%%%%%%%%%%%%% 6026%8%1%2% Aizakgferc bf lgfefx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6026%8%1%6% Bgxpcxghgøe n|avbvifera bf lgfefx%%%%%%%%%%%%%%%%% 6026%8%1%>% Xgkviahgøe par|gkcegai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 60>

6%8%<% P|fxvehgcefx gv|gx raervk bf bcic c hvipa j|a~f %%%%%%%% 60:6%8%<%1% Gehvkpigkgferc bfi bflf| ifjai bf xcighgra|

ia bfhia|ahgøe bf hcehv|xc%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6046%8%<%<% Gehvkpigkgferc bf icx bflf|fx bf hcialc|a+hgøe) fer|fja bf bchvkferahgøe f geaxgxrfe+hga a ia overa bf ah|ffbc|fx%%%%%%%%%%%%%%%%%%%%%%%%%%%% 607

6%8%<%8% Gehvkpigkgfercx nc|kaifx bf hceralgigbab %% 607

>% Høkpighfx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 61<

>%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 61<

>%<% Hcehfprc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 618

>%8% \fqvgxgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 618

<2



Xvka|gc

Pájgea

>%2% Qvgçefx pvfbfe xf| høkpighfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 618

>%6% Fnfhrcx bf ia bfhia|ahgøe bf hckpighgbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 616>%>% R|arakgferc p|chfxai bf ia hckpighgbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 616

:% R|akgrahgøe bf ia xfhhgøe xftra bf haigfihahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 61>

:%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 61>

:%<% Vlghahgøe xgxrfkárgha %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 61>

:%8% Naxfx bfi p|chfbgkgferc hckÿe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 61>

:%2% Xferfehga bf haigfihahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<1

:%2%1% Fnfhrcx bf ia xferfehga bf haigfihahgøe hvipalif bfihcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<1:%2%1%1% Bfrf|kgeahgøe bf iax pf|xceax anfhrabax w

høkpighfx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<<

:%2%1%<% Gedalgigrahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<8

:%2%1%8% Pç|bgba bf bf|fhdcx) bf~civhgøe f gebfkeg+zahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<>

:%2%1%2% \fxpcexalgigbab hcehv|xai bf abkgegxr|abc+|fx w igqvgbabc|fx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<4

:%2%<% \fhv|xcx hcer|a ia xferfehga bf haigfihahgøe%%%%%%%%%%%%%%%%% 6<7

:%2%8% Fxpfhgaigbabfx p|chfbgkferaifx fe haxc bf gerf|~fe+hgøe abkgegxr|arg~a%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6<7

4% Gebfpfebfehga bf ov|gxbghhgcefx) hg~gi w pfeai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 680

7% Hcehivxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 680

‘ T ‘

IA \FXPCEXALGIGBAB BF ICX ABKGEGXR\ABC\FX XCHGFRA\GCX

W HCEHV\XAIFX %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6881% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 688

<% \çjgkfe bf |fxpcexalgigbab bf icx abkgegxr|abc|fx bf xchgfbabfx%%%% 682

<%1% Piaerfakgferc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 682

<%<% Hcehfprc bf abkgegxr|abc| bf bf|fhdc w bf dfhdc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 68>

<%<%1% Abkgegxr|abc| bf bf|fhdc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 68>

<%<%<% Abkgegxr|abc| bf dfhdc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 68>

<%8% \çjgkfe jfef|ai bf |fxpcexalgigbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 684

<6




Pájgea

<%8%1% P|fxvpvfxrcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 684

<%8%<% Bgigjfehga |fqvf|gba%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 684<%8%8% \fxpcexalgigbab pc| ahrc hceh|frc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 684

<%8%2% Bgigjfehga bf kfbgcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 684<%8%6% \fxpcexalgigbab xcigba|ga%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 687

<%8%>% Havxax bf ftcef|ahgøe bf ia |fxpcexalgigbab%%%%%%%%%%%%%%% 687

<%8%:% Ahhgcefx bf |fxpcexalgigbab%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 687<%8%:%1% Ahhgøe xchgai bf |fxpcexalgigbab%%%%%%%%%%%%%%%%%%% 620

<%8%:%1%1% Hcehfprc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 620

<%8%:%1%<% Ifjgrgkahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 620<%8%:%1%8% P|fxh|gphgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 620<%8%:%<% Ahhgøe gebg~gbvai bf |fxpcexalgigbab%%%%%%%%%%%% 620

<%8%:%<%1% Hcehfprc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 620<%8%:%<%<% Ifjgrgkahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 621<%8%:%<%8% P|fxh|gphgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 621

<%2% \çjgkfe bf |fxpcexalgigbab pc| bfvbax c |fxpcexalgigbab xaehgøe %%%%%% 621

<%2%1% Hcehfprc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 621

<%2%<% Earv|aifza%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62<

<%2%8% P|fxvpvfxrcx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62<<%2%2% Havxax ifjaifx bf bgxcivhgøe cligjarc|ga %%%%%%%%%%%%%%%%%%%%%%% 628

<%2%6% Piazc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 622

<%2%>% \fxpcexalgigbab xcigba|ga%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 626

<%2%:% P|fxh|gphgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 626

<%2%4% Bgxrgehgøe hce ia bchr|gea bfi if~aerakgferc bfi ~fic% 626

8% Ec~fbabfx ger|cbvhgbax fe ia Ifw Hcehv|xai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62>

8%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62>

8%<% Bçfihgr par|gkcegai f gexci~fehga hcehv|xai) p|gc|gbab pc| ia xcivhgøe hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 62>

8%8% Gexci~fehga hcehv|xai w hce~charc|ga bf overa jfef|ai bf xchgcx c ahhgc+ egxrax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 624

2% \çjgkfe fxpfhëfihc bf |fxpcexalgigbab hcehv|xai bf icx abkgegxr|abc+|fx bf xchgfbabfx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 627

2%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 627

2%<% Kfbgba havrfia| %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 661

<>



Xvka|gc

Pájgea

2%8% Earv|aifza bf ia |fxpcexalgigbab hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 661

2%2% P|fxvpvfxrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6622%6% Aihaehf xvlofrg~c %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 662

2%>% Aihaehf clofrg~c %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 666

2%:% Lfeffihga|gcx bf ia |fxpcexalgigbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 66>

2%4% G||fr|cahrg~gbab bf ia ec|ka hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 66:

2%7% Hckparglgigbab bf iax ahhgcefx bf |fxpcexalgigbab xchgfra|ga w hcehv|+ xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 664

6% \fxpcexalgigbab bf icx abkgegxr|abc|fx hcehv|xaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>2

6%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>26%<% Ahhgøe bf |fxpcexalgigbab fe gerf|çx bf ia kaxa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>2

6%<%1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>2

6%<%<% Bgigjfehga ftgjglif %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>66%<%8% \fxpcexalgigbab xcigba|ga%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>6

6%<%2% Havxax bf ftcef|ahgøe bf ia |fxpcexalgigbab%%%%%%%%%%%%%%% 6>66%<%6% P|chfbgkgferc w hckpfrfehga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>>

6%<%>% P|fxh|gphgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>>

6%8% Ahhgøe gebg~gbvai bf |fxpcexalgigbab bf icx abkgegxr|abc|fx hcehv|xa+ ifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>:

>% Hcehivxgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6>4

‘ TG ‘

HCEHIVXGØE W \FAPF\RV\A BFI HCEHV\XC%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:1

1% Ger|cbvhhgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:1

<% Hcehivxgøe bfi hcehv|xc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:1<%1% Havxax bf ia hcehivxgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:1

<%<% Fxpfhgaigbabfx bf ia hcehivxgøe pc| gexvfihgfehga bf kaxa ahrg~a %%%%%%%% 6:8

<%8% Fnfhrcx bf ia hcehivxgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:6

8% \fapf|rv|a bfi hcehv|xc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:>

8%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:>

8%<% Havxax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6::

8%<%1% Fe iax pf|xceax ov|ëbghax%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6::

<:




Pájgea

8%<%<% Fe iax pf|xceax nëxghax %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6::

8%8% Ngeaigbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6::8%2% Pf|xceax ifjgrgkabax pa|a xcighgra|ia %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:4

8%6% Fnfhrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:4

‘ TGG ‘

AXPFHRCX P\CHFXAIFX BF HA\ÁHRF\ JFEF\AI %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:7

1% Ov|gxbghhgøe w hckpfrfehga %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:7

1%1% Ov|gxbghhgøe w hckpfrfehga clofrg~a %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6:71%<% Hckpfrfehga rf||grc|gai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 64<

1%8% Hckpfrfehga gerf|eahgceai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 64<

1%8%1% Xg fi hfer|c bf gerf|fxfx p|gehgpaifx xf daiia|f fe Fx+paña %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 64<

1%8%<% Xg fi hfer|c bf gerf|fxfx p|gehgpaifx ec xf daiia|f feFxpaña%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 648

<% Hcehv|xcx hceftcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 648

<%1% Jfef|aigbabfx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 648<%<% Bfhia|ahgøe hceovera bf hcehv|xc bf ~a|gcx bfvbc|fx %%%%%%%%%%%%%%%%%%%%%%%%%% 642

<%8% Ahvkviahgøe bf hcehv|xcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 642

<%2% R|akgrahgøe hcc|bgeaba bf icx hcehv|xcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 646

8% R|akgrahgøe bfi p|chfbgkgferc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 646

8%1% Ger|cbvhhgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 646

8%<% Xfhhgcefx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 64>

8%8% \fp|fxferahgøe w bfnfexa p|chfxaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 64:8%2% Bf|fhdc ai ftakfe bf icx avrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 64:

8%6% \fnc|ka hcehv|xai \BIfw 8#<007) bf <: bf ka|zc) xcl|f ec|kax p|chf+ xaifx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 644

2% P|chfbgkgferc al|f~gabc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 671

2%1% Áklgrc bf apighahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 671

2%1%1% Hcerfegbc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 67<

2%<% Hce~f|xgøe bf p|chfbgkgfercx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 672

<4



Xvka|gc

Pájgea

2%8% Fxpfhgaigbabfx bfi p|chfbgkgferc al|f~gabc fe haxc bf xcighgrvb bf hce+

hv|xc hce p|fxferahgøe bf p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 6722%2% Fxpfhgaigbabfx bfi p|chfbgkgferc al|f~gabc fe haxc bf xcighgrvb bf hce+

hv|xc hce p|fxferahgøe bf piae bf igqvgbahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 676

2%6% Apighahgøe xvpifrc|ga bf iax ec|kax bfi p|chfbgkgferc c|bgea|gc %%%%%%%%% 676

6% Gehgbferf hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 67>

6%1% Áklgrc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 67>

6%<% Fnfhrcx ec xvxpfexg~cx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 67>

6%8% Pa|rfx fe fi gehgbferf %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 67>

6%2% Bfkaeba gehgbferai w p|chfbgkgferc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 67>>% \fhv|xcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 674

:% \fjgxr|c Pÿlighc Hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >0<

‘ TGGG ‘

IGXRAX BF HCKP\CLAHGØE %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >06

]I+1[ Ec~fbabfx bf ia Ifw Hcehv|xai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >06

]I+<[ Hcehv|xc efhfxa|gc) xvpvfxrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >0:]I+8[ Hcehv|xc ~civera|gc) bchvkfercx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >04

]I+2[ \fiahgcefx hcehv|xc w \fjgxr|c bf ia P|cpgfbab %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >07

]I+6[ Cr|cx genc|kfx bf ia Abkgegxr|ahgøe Hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >11

]I+>[ Fnfhrcx xcl|f icx ah|ffbc|fx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >1<

]I+:[ H|çbgrcx hcer|a ia kaxa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >12

]I+4[ Ec~fbabfx fe ia haigfihahgøe bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >1>

]I+7[ ^aic|ahgøe bf ia hcebvhra bfi bfvbc| pc| fi ø|jaec hcehv|xai %%%%%%%%%% >1:]I+10[ Bfigrcx |fiahgceabcx hce ia fkp|fxa %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >14

‘ TG^ ‘

FXQVFKAX%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >17

]F+1[ Fxrëkvicx ai hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >17

]F+<[ Hiaxfx bf hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><0

<7




Pájgea

]F+8[ Bfigkgrahgøe bf ia kaxa ahrg~a %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><1

]F+2[ \fhcechgkgferc bf h|çbgrcx fxpfhgaifx%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><<]F+6[ Hiaxgfihahgøe bf h|çbgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><8

]F+>[ P|chfbgkgferc bf haigfihahgøe %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><2

]F+:[ \fxpcexalgigbab bf icx abkgegxr|abc|fx hcehv|xaifx %%%%%%%%%%%%%%%%%%%%%%%%%%% ><6

]F+4[ P|chfbgkgferc jfef|ai bfi hcehv|xc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><>

]F+7[ P|chfbgkgferc gehgbferai%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><:

‘ T^ ‘HVAB\CX%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><7

]H+1[ Bffieghgøe bf icx h|çbgrcx %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% ><7

]H+<[ Kcbaigbabfx bf p|cpvfxra bf hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >80

]H+8[ Hcerfegbc bfi hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >81

]H+2[ Bfvbc| qvf ec pvfbf p|fxfera| p|cpvfxra aerghgpaba bf hce~fegc %% >8<

]H+6[ Bchvkferahgøe a ahckpaña| ai hce~fegc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >88

]H+>[ \fxpcexalgigbab bf icx abkgegxr|abc|fx xchgfra|gcx %%%%%%%%%%%%%%%%%%%%%%%%%%%% >82

]H+:[ Xfhhgcefx bfi p|chfbgkgferc hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >86

‘ T^G ‘

NC\KVIA\GCX%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >8:

]N+1[ Xcighgrvb bf hcehv|xc ~civera|gc fe haxc bf gexci~fehga ahrvai $a|r% >IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >84

]N+<[ Xcighgrvb bf hcehv|xc ~civera|gc fe haxc bf gexci~fehga gekgeferf %%% >28]N+8[ Xcighgrvb bf hcehv|xc ~civera|gc bf pf|xcea nëxgha %%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >24

]N+2[ Xcighgrvb bf hcehv|xc efhfxa|gc%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >61

]N+6[ Aiiaeakgferc bfi bfvbc| a ia xcighgrvb bf hcehv|xc efhfxa|gc%%%%%%%%%%%% >6>

]N+>[ Cpcxghgøe bfi bfvbc| a ia xcighgrvb bf hcehv|xc efhfxa|gc $a|r% 14IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >64

]N+:[ \fhv|xc bf apfiahgøe hcer|a avrc bfxfxrgkarc|gc bf ia xcighgrvb bfhcehv|xc efhfxa|gc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% >>4

80




Pájgea

]N+81[ Bfkaeba bf |fgerfj|ahgøe bf lgfefx $a|r% :1 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :12

]N+8<[ Xcighgrvb bf ap|clahgøe |fr|glvhgøe bffiegrg~a bf icx abkgegxr|abc+|fx hcehv|xaifx pa|a ia naxf hckÿe $a|r% 82 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :<>

]N+88[ Xcighgrvb bf ap|clahgøe bf ia |fr|glvhgøe bf icx abkgegxr|abc|fxpa|a ia naxf bf igqvgbahgøe $a|r% 82 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :<:

]N+82[ Fxh|grc bfi hcehv|xabc gerf|fxaebc xf rfeja pc| hvkpigbc fi hce~f+egc %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :<4

]N+86[ Fxh|grc bf ia Abkgegxr|ahgøe Hcehv|xai xcighgraebc p|ø||cja pa|a ia p|fxferahgøe bfi Piae bf igqvgbahgøe%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :<7

]N+8>[ Piae bf igqvgbahgøe $a|r% 124 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :80]N+8:[ Fxh|grc bf cpcxghgøe ai Piae bf igqvgbahgøe p|cpvfxrc pc| ia Abkg+egxr|ahgøe Hcehv|xai %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :88

]N+84[ Xcighgrvb bf ~fera bf lgfe anfhrc a p|g~gifjgc fxpfhgai %%%%%%%%%%%%%%%%%%%%%%% :82

]N+87[ Genc|kf r|gkfxr|ai bf igqvgbahgøe $a|r% 16< IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :86

]N+20[ Genc|kf bf haigfihahgøe bfi hcehv|xc hckc hvipalif $a|r% 1>7 IH'%% :8>

]N+21[ Fxh|grc bf cpcxghgøe a ia haigfihahgøe bf hcehv|xc hvipalif %%%%%%%%%%%%%% :21

]N+2<[ Fxh|grc nc|kviaebc p|crfxra $a|r% 17:%8 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :28]N+28[ Gerf|pcxghgøe bf |fhv|xc bf apfiahgøe hcer|a avrc |fxcivrc|gc bf|fhv|xc bf |fpcxghgøe c hcer|a xferfehga bghraba fe gehgbferf hcehv|xai$a|r% 17:%8 IH' %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :28

‘ T^GG ‘

ËEBGHF AEAIËRGHC %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :2:

‘ T^GGG ‘LGLIGCJ\ANËA %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% :>6

8<



Iax Hia~fx bf ia \fnc|ka Hcehv|xai

1% \fnc|ka cpf|aba pc| fi \fai Bfh|frc+Ifw 8#<007) bf <: bf ka|zc?

Hce nfhda 81 bf ka|zc bf <007) da xgbc pvlighabc fe fi Lcifrëe Cfihgai

bfi Fxrabc fi \fai Bfh|frc+Ifw 8#<007) bf <: bf ka|zc) bf Kfbgbax v|jferfx fe karf|ga r|glvra|ga) fieaehgf|a w hcehv|xai aerf ia f~civhgøe bf ia xgrvahgøe fieae+ hgf|a ) hvwa fer|aba fe ~gjc| rfeb|á ivja| fi bëa xgjvgferf ai bf xv pvlighahgøefe fi Lcifrëe Cfihgai bfi Fxrabc) xge pf|ovghgc bf iax pc|kfec|gzabax xai~fba+bfx qvf xf bfraiiae fe xvx chdc bgxpcxghgcefx r|aexgrc|gax%

Xf r|ara bf ia p|gkf|a j|ae |fnc|ka bfi rftrc hcehv|xai bfxbf xv fer|abafe ~gjc| fe xfprgfkl|f bf <002% Hce fiia xf xvlxaeae bfrf|kgeabcx axpfhrcxqvf xf dae gbc bfhaeraebc p|clifkárghcx f gexvfihgferfx fe icx p|gkf|cxañcx bf apighahgøe bf ia ec|ka hcehv|xai) gehc|pc|aebc vea kfoc| |fbah+

hgøe bf icx p|fhfprcx) ahc|bf hce ia gerf|p|frahgøe) kvhdax ~fhfx hc||fhrc|a)gehivxc ~civera|gxra) kcxr|aba pc| icx bgxrgercx Ovzjabcx bf ic Kf|haergi= fecr|ax xf ger|cbvhfe axpfhrcx ec~fbcxcx qvf kfoc|ae fi p|chfbgkgferc hce+hv|xai= ia |fnc|ka bfoa dvfiia) axgkgxkc) bf ia fthfphgceai xgrvahgøe bf h|gxgxfhceøkgha pc| ia qvf ar|a~gfxa evfxr|a fhceckëa f gehc|pc|a kfhaegxkcxqvf arfeÿfe icx |gjc|fx bf ia Ifw) fe ve gerferc pc| f~gra| qvf ve airëxgkcpc|hferaof bf iax xchgfbabfx qvf geghgae ia aebabv|a hcehv|xai rf|kgefe feigqvgbahgøe) hce iax efnaxrax hcexfhvfehgax qvf fiic xvpcef raerc pa|a icxah|ffbc|fx hckc pa|a fi xgxrfka fhceøkghc%

Xge fkla|jc) bflfkcx iakfera| qvf ec xf dawa ap|c~fhdabc ia |fnc|kapa|a bcra|ia bf ve kawc| haiabc) alc|baebc axpfhrcx qvf xf dae bfhaerabcgexvfihgferfx w xvxhfprglifx bf kfoc|a fe ia p|áhrgha hcehv|xai w qvf) pfxf afiic) ec dae xgbc rchabcx% Fe ia p|cpga ftpcxghgøe bfi hgrabc \B+Ifw xf argxlaia efhfxgbab bf |f~gxa| fe ve nvrv|c) fe p|cnvebgbab) ia ifjgxiahgøe hcehv|xaia ia ivz bf ia gerfexa ftpf|gfehga ~g~gba fe icx r|glveaifx% Fx h|grghalif qvfeaba xf dawa dfhdc fe |fiahgøe ai hcehv|xc bf iax pf|xceax nëxghax) hvaebcia |faigbab da bfkcxr|abc qvf ia ~gjferf Ifw hcehv|xai ec xg|~f pa|a |fxci~f|ia gexci~fehga bf iax kgxkax% Fxrax xgjvfe dvç|naeax bf ve gexr|vkferc qvfifx pf|kgra |fjvia|gza| vea xgrvahgøe qvf) fe kvhdax chaxgcefx ec bf|g~a bf

8:




ve xcl|ffebfvbakgferc efjigjferf) xgec qvf fx hcexfhvfehga bf vea h|gxgxfhceøkgha hvwa h|vbfza xf geh|fkfera haba bëa% Axgkgxkc bflf|ëa bf da+

lf|xf ajgigzabc káx fi r|ákgrf p|chfxai) fe a|ax a r|ara| qvf ia bv|ahgøe rfk+pc|ai bfi hcehv|xc xfa káx |fbvhgba w bflf|ëa dalf|xf hcerfkpiabc fi j|aep|clifka bf ia fieaehgahgøe bf iax xchgfbabfx fe hcehv|xc) pvfxrc qvf iaahrvai ec|karg~a bfi Laehc bf Fxpaña bgfihvira fec|kfkferf qvf vea xchgf+bab fe hcehv|xc pvfba ec wa icj|a| evf~a fieaehgahgøe) xgec kaerfef| iaqvf rfeëa daxra ia nfhda% Fe fxrf axpfhrc) fi ifjgxiabc| pa|fhf ci~gba|xf qvfia gexci~fehga fx vea jvf||a qvf xf bg|gkf fe bcx n|ferfx) rae gkpc|raerf fivec hckc fi cr|c) fi ovbghgai w fi hckf|hgai% Bf eaba xg|~f vea lvfea r|akgra+hgøe p|chfxai) xg fi p|cpgc kf|habc gkpgbf ia hcergevahgøe bf iax xchgfbabfxqvf ahvbfe ai kgxkc% Pc| cr|c iabc fi fif~a| a 10%000%000 fi iëkgrf pa|a

icx hcehv|xcx al|f~gabcx pvfbf xvpcef| fe ia p|áhrgha ve j|ae p|clifkapa|a fi bfxa||ciic bfi hcehv|xc) raerc pa|a ia fialc|ahgøe bfi p|cpgc genc|kf

w ia jfxrgøe p|chfxai hce vecx piazcx |fbvhgbcx a ia kgrab) hvaebc ecx fehce+r|akcx aerf fkp|fxax qvf wa rgfefe ve bfrf|kgeabc ~civkfe bf efjchgc)hckc pc| fi dfhdc bf ia haxg gkp|fxhgebglif efhfxgbab bf axgxrfehga ifr|abaqvf) efhfxa|gakferf dal|á bf hcer|ara|xf) haxc bf eckl|akgferc bf abkg+egxr|abc| hcehv|xai pf|rfefhgferf ai á|fa fhceøkghc w) a ia ge~f|xa) iax xf|gaxbgfihvirabfx hce iax qvf xf fehcer|a|á fi ifr|abc pa|a ia hcenfhhgøe bfi ahrg~c

w paxg~c hcehv|xai%

Iax bg|fhr|ghfx fxfehgaifx bf ia |fnc|ka hcehv|xai kcxr|aba pc| fi \faiBfh|frc+Ifw 8#<007) bf <: bf ka|zc) hcenc|kf |fxvira bf xv p|cpga ftpcxg+hgøe) xf c|gferae a hcera| hce ve p|chfbgkgferc kfecx hcxrcxc) káx ájgi w ffihgferf) a jfef|a| gehferg~cx qvf f~grfe fi hcehv|xc kfbgaerf vea |ffieae+hgahgøe bf iax fkp|fxax qvf pvfbae ar|a~fxa| bgfihvirabfx fieaehgf|ax qvf ecdajae gefivbglif vea xgrvahgøe bf gexci~fehga w qvf hvferfe hce fi apcwcbf xvx ah|ffbc|fx% Fe bffiegrg~a) pcbfkcx xgxrfkargza|iax bfi xgjvgferf kcbc?

a# Fe karf|ga bf pvlighgbab bfi hcehv|xc % Xf kcbgfihae icx $a|rx% 1<) ap% 1=<0) ap% 2= <1) ap% 1) e¿ 6= <8= <2= 20) ap% 2) pá||anc <¿= 120) ap% 1= 1:6) ap% <=

w Hap% )̂ a|r% 174'% Ger|cbvhf hckc kfbgc p|fnf|ferf bf pvlighgbab) ecrgfi+hahgøe) hckveghahgøe w r|ákgrfx bfi p|chfbgkgferc) icx kfbgcx rfifkárghcx)genc|kárghcx w fifhr|øeghcx) xg lgfe) xf bfoa xv nc|kaigzahgøe a xv bfxa||ciic|fjiakfera|gc w xgfkp|f qvf xf ja|aerghf ia xfjv|gbab w ia gerfj|gbab bf iaxhckveghahgcefx% Xf bgxpcef fi ha|áhrf| j|arvgrc bf ia pvlighgbab bfi ftr|ahrcbf ia bfhia|ahgøe bf hcehv|xc fe fi LCF) xf dahf ftp|fxa |fnf|fehga ai bgfx a qvc pa|a fi høkpvrc bfi piazc kfexvai pa|a qvf icx ah|ffbc|fx hckveg+qvfe xvx h|çbgrcx a ia abkgegxr|ahgøe hcehv|xai) hvwc piazc fkpfza|á a hce+ra| bfxbf fi bëa xgjvgferf a ia pvlighahgøe fe fi LCF bfi avrc bf bfhia|ahgøebf hcehv|xc) hcenc|kf bgxpcef fi $a|r% <8 IH'%

84



Iax Hia~fx bf ia \fnc|ka Hcehv|xai

Ia Bgxpcxghgøe abghgceai rf|hf|a bfi \fai Bfh|frc+Ifw) bfxraha ia h|fa+hgøe bfi \fjgxr|c Pÿlighc Hcehv|xai ) hvwc clofrc fx ba| pvlighgbab w bgnvxgøe bf

ha|áhrf| pÿlighc a r|a~çx bf ve pc|rai fe Gerf|efr) laoc ia |fxpcexalgigbabbfi Kgegxrf|gc bf Ovxrghga) bf rcbax aqvfiiax |fxcivhgcefx hcehv|xaifx qvf|fqvgf|ae xf|ic hcenc|kf a iax bgxpcxghgcefx bf ia Ifw <<#<008) bf 7 bf ovigc)Hcehv|xai) axë hckc iax |fxcivhgcefx bghrabax fe p|chfbgkgfercx hcehv|xaifxqvf bfhia|fe hcehv|xabcx hvipalifx w ahvf|bfe ia bfxgjeahgøe c gedalgigra+hgøe bf icx abkgegxr|abc|fx hcehv|xaifx%

Ia pvlighahgøe bf iax |fxcivhgcefx ovbghgaifx c xvx ftr|ahrcx fe fi \fjgx+r|c Pÿlighc Hcehv|xai xv|rg|á icx fnfhrcx p|f~gxrcx fe ia Ifw <<#<008) bf 7 bf

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Fer|aba fe ~gjc|) $Bgxpcxghgøe r|aexgrc|ga xfjveba \B+Ifw'? fi |çjgkfebf pvlighgbab fer|a|á fe ~gjc| bf ahvf|bc hce ic qvf bgxpceja fi \fai Bf+

h|frc p|f~gxrc fe ia Bgxpcxghgøe Abghgceai Rf|hf|a% Ec clxraerf) ia kcbgfiha+hgøe bfi apa|rabc p|gkf|c bfi a|rëhvic <8 bf ia Ifw <<#<008) bf 7 bf ovigc)Hcehv|xai) fer|a|á fe ~gjc| hcenc|kf a ia Bgxpcxghgøe Ngeai Rf|hf|a bfi p|f+xferf \fai Bfh|frc+Ifw w |fxvira|á bf apighahgøe a icx p|chfbgkgfercx hcehv|+xaifx fe r|akgrahgøe% Fe rcbc haxc) bfxbf ia fer|aba fe ~gjc| bfi p|fxferf\fai Bfh|frc+Ifw) iax pvlighahgcefx qvf xf |fkgrae ai Lcifrëe Cfihgai bfi Fx+rabc hcerfkpiabax fe fi apa|rabc p|gkf|c bfi a|rëhvic <8) fe fi apa|rabcxfjvebc bfi a|rëhvic 76) fe fi a|rëhvic 122 w fe fi a|rëhvic 1:: bf ia Ifw <<#<008) bf 7 bf ovigc) Hcehv|xai) rfeb|áe ha|áhrf| j|arvgrc xgfkp|f qvf axë xfahvf|bf pc| fi Ovfz bfi hcehv|xc) pc| gexvfihgfehga bf lgfefx w bf|fhdcx bfihcehv|xabc c bf ia kaxa ahrg~a% Hvaebc fer|f fe ~gjc| fi \fai Bfh|frc p|f+

~gxrc fe ia Bgxpcxghgøe Abghgceai Rf|hf|a) fi |çjgkfe bf pvlighgbab p|f~gxrcfe fi a|rëhvic > bf fxrf \fai Bfh|frc+Ifw xf|á raklgçe bf apighahgøe pa|a icxp|chfbgkgfercx hcehv|xaifx fe r|akgrahgøe%

l# Ia |fnc|ka anfhra) axgkgxkc) a ia Abkgegxr|ahgøe hcehv|xai % Xf kcbgfi+hae icx $a|rx% <:) ap% 2= 82) ap% <= 48) ap% < w 8= 142) ap% 6'% Iglf|a bfi |çjgkfebf |fxpcexalgigbab p|f~gxrc fe ia Ifw hcehv|xai ai ah|ffbc| abkgegxr|abc|hcehv|xai hvaebc xfa vea Abkgegxr|ahgøe pÿligha c fergbab bf bf|fhdc pÿ+lighc ~gehviaba c bfpfebgferf bf fiia w |fhagja fe nvehgcea|gc ighfehgabc

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Guia Practica Concursal 5ª edición

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