8VHHVWHDSDUDWRVyORFRQHOREMHWLYRSDUDHOTXHIXHFUHDGR
FRPRVHGHVFULEHHQHVWH0DQXDOGHO3URSLHWDULR
$VHJ~UHVHGHTXHXQWpFQLFRFDOLILFDGRUHDOLFHXQDFRUUHFWD
LQVWDODFLyQ\SXHVWDDWLHUUDGHODUWHIDFWRGHDFXHUGRFRQODV
LQVWUXFFLRQHVGHLQVWDODFLyQSURYLVWDV
1RLQWHQWHUHSDUDURFDPELDUQLQJXQDSLH]DGHVXFRFLQDD
PHQRVTXHHVWpHVSHFtILFDPHQWHUHFRPHQGDGRHQHVWHPDQXDO
&XDOTXLHURWURVHUYLFLRGHEHUHDOL]DUORXQWpFQLFRFDOLILFDGR
$QWHVGHUHDOL]DUFXDOTXLHUFODVHGHUHSDUDFLyQGHVHQFKXIHOD
FRFLQDRGHVFRQHFWHHOVXPLQLVWURHOpFWULFRGHVGHHOSDQHOGH
GLVWULEXFLyQGRPpVWLFRTXLWDQGRHOIXVLEOHRGHVFRQHFWDQGRHO
LQWHUUXSWRUGHFLUFXLWRV
1RGHMHDORVQLxRVVRORVpVWRVQRGHEHQTXHGDUVRORVRVLQ
DWHQFLyQHQXQiUHDGRQGHXQDSDUDWRHVWpHQXVR1XQFDGHEH
SHUPLWLUVHTXHVHVXEDQVLHQWHQRSDUHQHQFXDOTXLHUSDUWHGH
HVWHDSDUDWR
35(&$8&,21
1RDOPDFHQHHOHPHQWRVGHLQWHUpV
SDUDQLxRVVREUHXQDFRFLQDRHQODSURWHFFLyQWUDVHUDGH
XQDFRFLQDORVQLxRVTXHVHWUHSDQDODFRFLQDSDUDDOFDQ]DU
HOHPHQWRVSXHGHQUHVXOWDUJUDYHPHQWHKHULGRV
6yORXVHDJDUUDGHUDVVHFDVODVDJDUUDGHUDVK~PHGDVR
PRMDGDVFRORFDGDVHQVXSHUILFLHVFDOLHQWHVSXHGHQSURYRFDU
TXHPDGXUDVGHYDSRU1RSHUPLWDTXHODVDJDUUDGHUDVHQWUHQ
HQFRQWDFWRFRQXQLGDGHVGHVXSHUILFLHRORVHOHPHQWRV
FDOHQWDGRUHVFDOLHQWHV1RXWLOLFHWRDOODV
XRWUDVWHODVJUXHVDVHQOXJDUGHXQDDJDUUDGHUD
1XQFDXVHVXHOHFWURGRPpVWLFRSDUDFDOHQWDUODKDELWDFLyQ
1RWRTXHODVXQLGDGHVGHVXSHUILFLHORVHOHPHQWRVFDOHQWDGRUHV
RODVXSHUILFLHLQWHULRUGHOKRUQR(VWDVVXSHUILFLHVSXHGHQHVWDU
ORVXILFLHQWHPHQWHFDOLHQWHVSDUDTXHPDUD~QFXDQGRWHQJDQ
XQFRORURVFXUR'XUDQWH\GHVSXpVGHOXVRQRWRTXHRGHMHTXH
VXYHVWLPHQWDXRWURVPDWHULDOHVLQIODPDEOHVHQWUHQHQFRQWDFWR
FRQXQLGDGHVGHVXSHUILFLHiUHDVFHUFDQDVDODVXQLGDGHVGH
VXSHUILFLHRFXDOTXLHUiUHDLQWHULRUGHOKRUQRGHMHSDVDUXQ
WLHPSRSUXGHQFLDOSDUDTXHVHHQIUtHQ2WUDVVXSHUILFLHVGHO
DSDUDWRSXHGHQFDOHQWDUVHORVXILFLHQWHFRPRSDUDSURYRFDU
TXHPDGXUDV/DVVXSHUILFLHVSRWHQFLDOPHQWHFDOLHQWHVLQFOX\HQ
ODHVWXIDODViUHDVRULHQWDGDVKDFLDODHVWXIDODDEHUWXUDGH
YHQWLODFLyQGHOKRUQRODVVXSHUILFLHVFHUFDQDVDODDEHUWXUD\ODV
KHQGLGXUDVXELFDGDVDOUHGHGRUGHODSXHUWDGHOKRUQR
1RFDOLHQWHUHFLSLHQWHVFHUUDGRVGHDOLPHQWRV3RGUtDKDEHUXQD
DFXPXODFLyQGHSUHVLyQHQHOUHFLSLHQWH\pVWHSRGUtDH[SORWDU
SURYRFDQGROHVLRQHV
1RXWLOLFHSDSHOGHDOXPLQLRSDUDUHYHVWLUODVEDQGHMDVFROHFWRUDV
RQLQJXQDSDUWHGHOKRUQRFRQH[FHSFLyQGHORGHVFULSWRHQHVWH
PDQXDO8QXVRLQDGHFXDGRSXHGHSURYRFDUGDxRVDODFRFLQD\
XQDGHVFDUJDHOpFWULFDRXQULHVJRGHLQFHQGLR
7UDWHGHQRUD\DURJROSHDUODVSXHUWDVHVWXIDVRSDQHOHV
GHFRQWUROGHYLGULR6LORKDFHSRGUtDURPSHUVHHOYLGULR1R
FRFLQHVLXQSURGXFWRWLHQHXQYLGULRURWR3XHGHSURYRFDUVHXQD
GHVFDUJDXQLQFHQGLRRKHULGDV
&RFLQHFDUQHVGHUHV\GHDYHSRUFRPSOHWR/DVFDUQHVGH
UHVKDVWDDOFDQ]DUXQDWHPSHUDWXUDLQWHUQDGHSRUORPHQRV
)&\ODVFDUQHVGHDYHDXQDWHPSHUDWXUDLQWHUQDGH
SRUORPHQRV)&/DFRFFLyQDHVWDVWHPSHUDWXUDV
JHQHUDOPHQWHSURWHJHGHHQIHUPHGDGHVWUDQVPLWLGDVSRUORV
DOLPHQWRV
1RDOPDFHQHRXWLOLFHPDWHULDOHVLQIODPDEOHVGHQWURGHXQKRUQR
RFHUFDGHODHVWXIDWDOHVFRPRSDSHOSOiVWLFRDJDUUDGHUDV
WHODVUHFXEULPLHQWRVGHSDUHGFRUWLQDV\JDVROLQDXRWURV
YDSRUHV\OtTXLGRVLQIODPDEOHV
1XQFDXVHYHVWLPHQWDVKROJDGDVRDPSOLDVPLHQWUDVXWLOLFHHO
DSDUDWR(VWDVYHVWLPHQWDVSXHGHQSUHQGHUVHIXHJRVLHQWUDQ
HQFRQWDFWRFRQVXSHUILFLHVFDOLHQWHVSURYRFDQGRTXHPDGXUDV
JUDYHV
1RSHUPLWDTXHODJUDVDGHODFRFFLyQXRWURVPDWHULDOHV
LQIODPDEOHVVHDFXPXOHQGHQWURGHODFRFLQDRHQVXFHUFDQtD/D
JUDVDGHQWURGHOKRUQRRVREUHODHVWXIDSXHGHHQFHQGHUVH
/LPSLHODVFDPSDQDVGHYHQWLODFLyQFRQIUHFXHQFLD1RGHEH
SHUPLWLUVHODDFXPXODFLyQGHJUDVDHQODFDPSDQDRHQHOILOWUR
*($SSOLDQFHVFRP
1RXWLOLFHDJXDHQLQFHQGLRVGHJUDVD1XQFDOHYDQWHXQDVDUWpQ
HQOODPDV$SDJXHORVFRQWUROHV$SDJXHXQDVDUWpQHQOODPDV
VREUHXQDXQLGDGGHVXSHUILFLHFXEULHQGRODVDUWpQSRUFRPSOHWR
FRQXQDWDSDTXHDMXVWHELHQXQDSODQFKDSDUDJDOOHWDVRXQD
EDQGHMDSODQD8WLOLFHXQTXtPLFRVHFRPXOWLXVRRXQH[WLQWRUGH
LQFHQGLRVGHHVSXPD
6LKD\XQLQFHQGLRHQHOKRUQRGXUDQWHHOKRUQHDGRDSiJXHOR
FHUUDQGRODSXHUWDGHOKRUQR\DSDJDQGRHOFRQWURORXVDQGRXQ
TXtPLFRVHFRPXOWLXVRRXQH[WLQWRUGHLQFHQGLRVGHHVSXPD
6LKD\XQLQFHQGLRHQHOKRUQRGXUDQWHODDXWROLPSLH]D
DSDJXHHOKRUQR\HVSHUHDTXHHOLQFHQGLRVHFRQVXPD1R
DEUDODSXHUWDGHOKRUQRDODIXHU]D(OLQJUHVRGHDLUHIUHVFRD
WHPSHUDWXUDVGHDXWROLPSLH]DSXHGHSURYRFDUXQDH[SORVLyQ
GHOODPDVGHVGHHOKRUQR1RVHJXLUHVWDLQVWUXFFLyQSXHGH
SURYRFDUTXHPDGXUDVJUDYHV
,16758&&,21(6*(1(5$/(6'(6(*85,'$'
$'9(57(1&,$
0$17(1*$/260$7(5,$/(6
,1)/$0$%/(6$/(-$'26'(/$&2&,1$
$'9(57(1&,$
(1&$62'(,1&(1',26,*$/26
6,*8,(17(63$6263$5$(9,7$5
/$3523$*$&,Ï1'(/)8(*2
$'9(57(1&,$
Содержание Profile PHS925STSS
Страница 42: ...1RWHV...
Страница 86: ...1RWDV...