building your defense - how contractors can use the irs playbook to protect against assessments

8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments

1/19

@SKGNKMO [ESP NCICMVC4

Lew Fem~phf~epv Fhm Svc ~lc KPV Zgh{`eeb~e Zpe~cf~ Hohkmv~ Hvvcvvacm~v-


2/19

@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHFÊPV FHM SVC^LC KPV ZGH[@EEB Ê ZPE^CF^ HOHKMV^ HVVCVVACM^V-

Km Ah{ e 0::;' ~lc Km~cpmhg Pcycmsc Vcpykfc kvvscn k~vFemv~psf~kem Kmnsv~p{ Hsnk~ ^cflmkxsc Osknc~e lcgz k~v

c|hakmcpv femnsf~ hsnk~v km ~lc femv~psf~kem kmnsv~p{- ^lc

hsnk~ osknc kv hm c|fcggcm~ vespfc e ~lc yhpkesv ~h| psgcv ~lh~

hzzg{ ~e ~levc wle hpc cmohocn km femv~psf~kem- Ihfkmo

ahvvkyc ncfk~v' emc wh{ ~lc cncphg oeycpmacm~ fhm kmfpchvc

pcycmscv kv ~e kmfpchvc hsnk~ hf~kyk~{- Km hf~' ~lc KPV lhv lkpcn

aepc ~lhm 6'3:: mcw hsnk~epv ~e `cc sz k~v c|hakmh~kemv km

~lc {chpv hlchn-

^lc zspzevc e ~lkv wlk~c zhzcp kv ~e ahbc ~levc e {es wle

hpc pcvzemvk`gc ep ~lc ~h| zevk~kemv ~hbcm `{ {esp feazhm{

hwhpc e ~lc le~ kvvscv ~lh~ ~lc KPV kv ~cggkmo k~v c|hakmcpv~e efsv em wlcm ~lc{ femnsf~ hsnk~v- Hpacn wk~l ~lkv

kmepah~kem' {es fhm cmvspc ~lh~ {esp feazhm{ wkgg hyekn

hndsv~acm~v ~lh~ wkgg nphkm {esp fhvl hmn vs`dcf~ {es ~e ycp{

emcpesv zcmhg~kcv hmn km~cpcv~- Hnnk~kemhgg{' {es wkgg `c gcvv

gkbcg{ ~e `c zkfbcn hohkm ep hm c|hakmh~kem' hv ~h|zh{cpv wk~l

hndsv~acm~v e~cm hpc pc!c|hakmcn ep ~lc vhac kvvscv km

gh~cp {chpv-

Ikmhgg{' wk~l ~lc pcxskpcn kazgcacm~h~kem e IHV@ Hffesm~kmo

V~hmnhpnv Fenkfh~kem êzkf ?>: ,feaaemg{ bmewm hv IKM >


3/19


8- HFFESM^KMO AC^LEN KVVSCV

H- Kazpezcp Feazs~h~kem ei ~lc .8: Akggkem Hycphoc

Opevv Pcfckz~v

^lc KPV me~cv ~lh~ ~h|zh{cpv hpc me~ hoopcoh~kmo ~lc opevv

pcfckz~v e hgg pcgh~cn feazhmkcv ep ~lkv feazs~h~kem hmn'

~lcpcepc' hpc kazpezcpg{ cgcf~kmo hm c|caz~' gemo!~cpa ac~len

e hffesm~kmo' vsfl hv ~lc feazgc~cn fem~hf~ ac~len ep fhvl

ac~len' wlcm ~lc zcpfcm~hoc e feazgc~kem ac~len ,ZFA+ kv

pcxskpcn-

H ~h|zh{cp wlevc hmmshg hycphoc opevv pcfckz~v hpc gcvv ~lhm

.8: akggkem ep ~lc ~lpcc {chpv zpkep ~e ~lc {chp km wlkfl ~lc

fem~phf~ kv cm~cpcn km~e necv me~ lhyc ~e svc zcpfcm~hoc e

feazgc~kem hffesm~kmo ep ~h| zspzevcv' `s~ kmv~chn fhm svc

~lc feazgc~cn fem~phf~ ac~len- H ~h|zh{cp `cmc~v pea svkmo

~lc feazgc~cn fem~phf~ ac~len vkmfc me kmfeac kv pcfeomktcn

sm~kg ~lc zpedcf~ kv feazgc~c-

Lewcycp' ~lc psgcv pcxskpc ~lh~ wlcm feazs~kmo ~lkv .8:

akggkem ~lpcvlegn' ~h|zh{cpv asv~ kmfgsnc me~ emg{ ~lckp ewm

opevv pcfckz~v `s~ hgve ~lc pcfckz~v e hgg ~phncv ep `svkmcvvcv

~lh~ hpc smncp feaaem fem~peg- Iep ~lkv zspzevc' ~we

feazhmkcv ocmcphgg{ hpc smncp feaaem fem~peg k ~lc{ hpc km h

zhpcm~!vs`vknkhp{ pcgh~kemvlkz ep k ~lc{ vlhpc fcp~hkm gcycgv e

feaaem ewmcpvlkz' vsfl hv wlcm ~lc vhac yc ep cwcp

zcpvemv ewm aepc ~lhm 3: zcpfcm~ e `e~l feazhmkcv-

Ikmhgg{' h ~h|zh{cp asv~ fesm~ k~v zpezep~kemh~c vlhpc e ~lc

femv~psf~kem!pcgh~cn opevv pcfckz~v e hm{ zcpvem' ep k~v

zpcncfcvvep' ~lh~ lhv `c~wccm h 3 zcpfcm~ hmn 3: zcpfcm~

km~cpcv~ km ~lc ~h|zh{cp- Km hnnk~kem' h ~h|zh{cp asv~ hoopcoh~c

h zpezep~kemh~c vlhpc e ~lc femv~psf~kem!pcgh~cn opevv pcfckz~v

e hm{ zcpvem' ep k~v zpcncfcvvep' km wlkfl ~lc ~h|zh{cp lhv h

yc zcpfcm~ ep opch~cp km~cpcv~-

Iep c|hazgc' k h femv~psf~kem feazhm{ lhykmo h .9':::':::

hycphoc hmmshg yegsac cm~cpv km~e h dekm~ ycm~spc km wlkfl k~

ewmv h >: zcpfcm~ km~cpcv~ hmn ~lc dekm~ ycm~spc zcpepav h

.8':::'::: femv~psf~kem fem~phf~' ~lc hycphoc hmmshg opevv

pcfckz~v h~~pk`s~cn ~e ~lc femv~psf~kem feazhm{ ep zspzevcv e

~lc .8: akggkem opevv pcfckz~v ~cv~ kv .9'>::':::- Lewcycp'

sp~lcp hvvsac ~lh~ ~lc zhp~mcp ~lh~ ewmv ~lc 9: zcpfcm~

km~cpcv~ kv hgve h femv~psf~kem feazhm{ wk~l hycphoc hmmshg



4/19


opevv pcfckz~v e .0:':::':::- @cfhsvc chfl ycm~spcp kv hzpcncfcvvep ~e ~lc dekm~ ycm~spc' ~lc hycphoc hmmshg opevv

pcfckz~v e ~lc dekm~ ycm~spc ep zspzevcv e ~lc opevv pcfckz~v

~cv~ kv .00'>::'::: h~ ~lc ~kac ~lc fem~phf~ kv cm~cpcn km~e

,8::# e .0:':::'::: zgsv >:# e .9':::':::+- ^lcpcepc'

~lc dekm~ ycm~spc kv me~ cgkok`gc ep ~lc feazgc~cn fem~phf~

ac~len smncp KPF >9:,c+- Me~c ~lh~ ~lc ghpocp fem~phf~epv

opevv pcfckz~v ne me~ h~~pk`s~c ~lpesol ~lc dekm~ ycm~spc ~e ~lc

vahggcp fem~phf~ep-

@- Kazpezcp Feazs~h~kem ei ~lc .3 Akggkem Hycphoc

Hmmshg Opevv Pcfckz~v

F fepzeph~kemv hmn zhp~mcpvlkzv wk~l h F fepzeph~kem zhp~mcp

hpc hggewcn ~e svc ~lc fhvl ac~len e hffesm~kmo k ~lckp

hycphoc hmmshg opevv pcfckz~v ep ~lc zpkep ~lpcc {chpv ne me~

c|fccn .3 akggkem- Zhp~mcpvlkzv hmn V fepzeph~kemv hpc hggewcn

~e svc ~lc fhvl ac~len sm~kg ~lckp hycphoc hmmshg opevv

pcfckz~v ep ~lc zpkep ~lpcc {chpv c|fccn .8: akggkem- ^lc svc e

~lc fhvl ac~len ep mem!gemo!~cpa fem~phf~ k~cav km zhvv!

~lpesol cm~k~kcv wk~l hycphoc opevv pcfckz~v km c|fcvv e .8:

akggkem kv emg{ zcpak~~cn em h hf~v hmn fkpfsav~hmfcv `hvkv

hmn wesgn mccn ~e `c ~lepesolg{ yc~~cn-

^lc KPV me~cv ~lh~ ~h|zh{cpv ah{ kazpezcpg{ `c svkmo ~lc fhvl

ac~len e hffesm~kmo `cfhsvc ~lc{ hpc me~ hoopcoh~kmo ~lc

opevv pcfckz~v e hgg cm~k~kcv smncp feaaem fem~peg' vkakghp ~e

~lc kvvscv me~cn wk~l pcvzcf~ ~e ~lc .8: akggkem opevv pcfckz~v

~cv~ nkvfsvvcn h`eyc-

F- Mc~~kmo Opevv Pcfckz~v iep ~lc .3 Akggkem hmn .8:

Akggkem ^lpcvlegnv

^lc KPV me~cv ~lh~ veac ~h|zh{cpv hpc kazpezcpg{ pcnsfkmo

opevv pcfckz~v wk~l c|zcmvcv e~lcp ~lhm pc~spmv hmn

hggewhmfcv ve ~lh~ emg{ ~lc mc~ haesm~ kv pczep~cn hv opevv

pcfckz~v em ~lc ~h| pc~spm-

Iep c|hazgc' k ~lc ~h|zh{cp `kggv .3':::'::: ep h fem~phf~ `s~

lhv .>':::'::: e fev~v hggefh`gc ~e zcpepakmo ~lh~ fem~phf~

~lc haesm~ e opevv pcfckz~v kv .3':::'::: hmn me~ ~lc opevv

zpe~ e .8':::':::- Hgve' opevv pcfckz~v wesgn me~ kmfgsnc ~lc

fev~ e nkpcf~ ah~cpkhgv ~e `c vszzgkcn `{ h zhp~{ ep wlea ~lc

fem~phf~ kv zcpepacn hmn ~lc fev~ kv me~ kmfgsncn km ~lc

fem~phf~ zpkfc' smgcvv h zpkmfkzhg zspzevc e ~lc hpphmocacm~

whv pcnsfkmo ~lc fem~phf~epv opevv pcfckz~v-



5/19


N- Pc~hkmhocv

^lc hzzpezpkh~c ~kac ~e pcfeomktc pc~hkmhoc pcfckyh`gcv hv

~h|h`gc kmfeac nczcmnv em ~lc ac~len e hffesm~kmo svcn `{

~lc ~h|zh{cp hv eggewv4

Vkakghpg{' ~lc zpezcp ~kac ~e pcfeomktc pc~hkmhoc zh{h`gcv hv h

ncnsf~kem nczcmnv em ~lc ac~len e hffesm~kmo svcn `{ ~lc

~h|zh{cp hv eggewv4


Ac~len ei Hffesm~kmo ^kakmo ei Kmfeac Pcfeomk~kem

Fhvl_lcm pcfckycn ep szemfemv~psf~kyc pcfckz~

Hffpshg

^lc chpgkcp e wlcm pcfckycn'chpmcn ep nsc' wlkflcycp

feacv pv~ ! ~lc pc~hkmhocvhpc chpmcn wlcm ~lc hgg cycm~v

~cv~ kv ac~

Feazgc~cn Fem~phf~_lcm ~lc fem~phf~ kv

femvkncpcn feazgc~c

Zcpfcm~hoc e

Feazgc~kem

Kmfgsncn km ~lc fem~phf~ zpkfc

hv ~lc de` zpeopcvvcv

Ac~len ei Hffesm~kmo ^kakmo ei Kmfeac Pcfeomk~kem

Fhvl _lcm ~lc pc~hkmhoc kv zhkn

Hffpshg _lcm hgg cycm~v ~cv~ kv ac~

Feazgc~cn Fem~phf~_lcm ~lc fem~phf~ kv

femvkncpcn feazgc~c

Zcpfcm~hoc e

Feazgc~kem

Kmfgsnh`gc km ~lc fev~!~e!fev~

zcpfcm~hoc e feazgc~kem

feazs~h~kem wlcm ~lc hggcycm~v ~cv~ kv ac~


6/19


^h| Zghmmkmo

Me~c ! ~lcpc hpc ~we cgcf~kemv hyhkgh`gc ~e ~lc fem~phf~ep ~lh~

pcvsg~ km h ncgh{ e pcfeomktkmo pc~hkmhocv hmn ~lsv fesgn lcgz

nccp kmfeac-

8- Hm hffpshg ac~len ~h|zh{cp fhm cgcf~ ~e c|fgsnc pc~hkmhocv

sm~kg imhgg{ kggh`gc smncp ~lc fem~phf~ hv ezzevcn ~e lhykmo

~e pcfeomktc ~lca hv kmfeac hv wepb kv zcp epacn- ^lkv

cgcf~kem fhm `c ahnc em ~lc ipv~ ~h| pc~spm ep `{ igkmo hm

hs~eah~kf femvcm~ Flhmoc km Hffesm~kmo Ac~len em Iepa

6883 hmn pcxscv~kmo ~lc flhmoc- Me~c ~lh~ ~lc KPV wkgg

hgve pcxskpc ~lh~ pcgh~cn pc~hkmhoc zh{h`gcv c pcfeomktcn

hv c|zcmvcv wlcm ~lc hgg cycm~v ~cv~ kv ac~ hmn ~lc{ hpc

hf~shgg{ zh{h`gc-

0- H ~h|zh{cp svkmo ~lc zcpfcm~hoc e feazgc~kem ac~len e

hffesm~kmo fhm cgcf~ ~e c|fgsnc pc~hkmhoc zh{h`gcv pea fev~v

~e nh~c km feazs~kmo ~lc zcpfcm~hoc e feazgc~kem- ^lkv

cgcf~kem fhm `c ahnc em ~lc ipv~ pc~spm ep `{ igkmo hm hnyhmfc

femvcm~ Flhmoc km Hffesm~kmo Ac~len em Iepa 6883-

C- Ncgh{cn @kggkmov Smncp ~lc Hffpshg Ac~len

Smncp ~lc hffpshg ac~len e hffesm~kmo' ~lc ~h|zh{cp ah{

ncgh{ `kggkmov ep v~psf~spc ~lc `kggkmo cm~k~gcacm~ km ~lc

fem~phf~ km hm h~~caz~ ~e nccp ~lc pczep~kmo e opevv pcfckz~v

K~ kv ~lc oeycpmacm~v zevk~kem ~lh~' smncp ~lc hffpshg

ac~len' kmfeac kv pcfeomktcn szem ~lc pv~ cycm~ |kmo ~lc

~h|zh{cpv pkol~ ~e pcfckyc kmfeac smncp ~lc hgg cycm~v ~cv~-

^lc oeycpmacm~ ah{ nc~cpakmc ~lh~ kmfeac kv chpmcn `hvcn

szem wepb zcpepacn ph~lcp ~lhm szem `kggkmo cm~k~gcacm~-

,@ekvc!Fhvfhnc Fepz- y Smk~cn V~h~cv' 36: I-0mn 869?+



7/19


I- Nc~cpakmkmo Feazgc~kem Smncp ~lc Feazgc~cn

Fem~phf~ Ac~len

h|zh{cpv svkmo ~lc feazgc~cn fem~phf~ ac~len ah{ nccp

feazgc~kmo ~lc fem~phf~ km hm h~~caz~ ~e nccp ~lc pczep~kmo e

opevv zpe~- ^lc ~h| ghw zpeykncv ep h `pkol~ gkmc ~cv~ km

nc~cpakmkmo feazgc~kem- H fem~hf~ kv femvkncpcn ~e `c

feazgc~c szem ~lc chpgkcp e ~lc eggewkmo4

h- ;3 zcpfcm~ e ~lc fem~phf~ fev~v lhyc `ccm kmfsppcn hmn ~lc

fsv~eacp kv svkmo ~lc vs`dcf~ ah~~cp e ~lc fem~phf~ ep k~v

km~cmncn zspzevc2 ep

`- Ikmhg feazgc~kem hmn hffcz~hmfc-

^lc oeycpmacm~ kv kmv~psf~kmo ~lckp hsnk~epv ~e c|hakmc ~lc

{chp!cmn wepb!km!zpefcvv vflcnsgc ep hm{ de`v ~lh~ hpc ;3

zcpfcm~ ep aepc feazgc~c hmn ~e kmycv~koh~c wlc~lcp ~lc{ hpc

feazgc~c ep ~h| zspzevcv-

Km ~lc fhvc e h vs`fem~phf~ep' ~lc fsv~eacp kv femvkncpcn ~e

`c ~lc ocmcphg fem~phf~ep hmn me~ ~lc zpedcf~ ewmcp-

O- Kazpezcp Svc ei ~lc Zcpfcm~hoc ei Feazgc~kem :p

Feazgc~cn Fem~phf~ Ac~len

Km ~lc femv~psf~kem kmnsv~p{' ahm{ ~h|zh{cpv zpeykncfemv~psf~kem ahmhocacm~' cmokmccpkmo' hmn hpflk~cf~sphg

zpecvvkemhg vcpykfcv ~lh~ hpc hm cvvcm~khg zhp~ e ~lc

femv~psf~kem zpefcvv- Lewcycp' ~lcvc fem~phf~v ne me~ acc~

~lc ncmk~kem e h gemo!~cpa femv~psf~kem fem~phf~ kmyegykmo ~lc

`skgnkmo' femv~psf~kem' pcfemv~psf~kem ep pclh`kgk~h~kem e pchg

zpezcp~{- ^lcpcepc' ~h|zh{cpv zcpepakmo ~lcvc ~{zcv e

vcpykfcv fhmme~ pczep~ ~lckp kmfeac smncp hm{ gemo!~cpa

fem~phf~ ac~len vsfl hv feazgc~cn fem~phf~ ep zcpfcm~hoc e

feazgc~kem ac~lenv- ^lc{ fhm emg{ pczep~ kmfeac smncp ~lc

fhvl ep hffpshg ac~lenv e hffesm~kmo' wlkflcycp kv ~lckp

eycphgg ac~len e hffesm~kmo-

Me~c ~lh~ femv~psf~kem ahmhocacm~ fem~phf~v ~lh~ hpc h~!

pkvb mepahgg{ xshgk{ hv femv~psf~kem fem~phf~v hmn hpc cgkok`gc

ep pczep~kmo smncp h zcpakvvk`gc gemo!~cpa fem~phf~ ac~len-

Iep ~lkv zspzevc' h~ pkvb achmv vs`dcf~ ~e ~lc pkvb hmn

gkh`kgk~kcv ocmcphgg{ hvvefkh~cn wk~l ~lc `svkmcvv e `skgnkmo ep

femv~psf~kmo' vsfl hv gkh`kgk~{ ep femv~psf~kem nccf~v-


8/19


L- Ncicppkmo Fev~v Smncp Zcpfcm~hoc ei Feazgc~kem

Ac~len

^lc KPV kmv~psf~v k~v hsnk~epv ~e vchpfl ep fev~v kmfsppcn h~

{chp!cmn ~lh~ hpc me~ pcfepncn- Smpcfepncn fev~v wkgg mepahgg{

pcnsfc ~lc zcpfcm~hoc e feazgc~kem' ~lsv smncpv~h~kmo

kmfeac ~e `c pcfeomktcn-

Hme~lcp kvvsc kv ~lc zpezcp ~h| hffesm~kmo ep ~lc fev~v e

smkmv~hggcn ah~cpkhgv- Fev~v e smkmv~hggcn ah~cpkhgv hpc

eak~~cn pea ~lc msacph~ep km ~lc zcpfcm~hoc e feazgc~kem

fhgfsgh~kem ep ocmcphgg{ hffcz~cn hffesm~kmo zpkmfkzgcv

,OHHZ+- Lewcycp' ep ~h| zspzevcv' nkpcf~ ah~cpkhgv ~lh~ hpc

ncnkfh~cn ~e h zpedcf~' cycm k smkmv~hggcn' asv~ `c ~hbcm km~e

hffesm~ km ~lc nc~cpakmh~kem e ~lc zcpfcm~hoc e feazgc~kem-

Ahm{ vs`fem~phf~epv mn k~ c|zcnkcm~ ~e zspflhvc hgg e ~lc

ah~cpkhgv ep h fem~phf~ sz pem~ hmn ncnkfh~c ~lcvc ~e ~lc

fem~phf~- Smncp ~lkv vfcmhpke' k ~lc vs`fem~phf~ep lhv

zspflhvcn hgg e ~lc ah~cpkhgv hmn me~ kmv~hggcn hm{ e ~lca'

~lcvc ah~cpkhg fev~v hpc kmfgsncn km ~lc msacph~ep e ~lc

zcpfcm~hoc e feazgc~kem fhgfsgh~kem-

^h| Zghmmkmo

8- Vkmfc ocmcphg fem~phf~epv ~{zkfhgg{ nc~cpakmc ~lckpzcpfcm~hoc e feazgc~kem `hvcn em ~e~hg fev~v kmfsppcn ~e

nh~c' wlkfl kmfgsnc vs`fem~phf~ep `kggkmov' ocmcphg

fem~phf~epv vlesgn `c ycp{ vcmvk~kyc ~e `kggkmov pea

vs`fem~phf~epv h~ {chp!cmn- E~cm' vs`fem~phf~epv `kgg

ocmcphg fem~phf~epv haesm~v ~lh~ hpc aepc ~lhm ~lckp hf~shg

zcpfcm~ feazgc~c ! h mc~ eycp`kggkmo-

0- _k~l pcvzcf~ ~e smkmv~hggcn ah~cpkhgv' km epncp ~e hyekn

hffcgcph~kmo kmfeac smncp ~lc ZFA ac~len h~ ep mchp {chp!

cmn' femvkncph~kem vlesgn `c okycm ~e `pkmokmo km ~lc

ah~cpkhgv km chpg{ Dhmshp{ ep bcczkmo ~lca km kmycm~ep{ h~

{chp!cmn hmn me~ hvvkomkmo ~lca ~e h zpedcf~-

K- Hggefh~kem ei Kmnkpcf~ Fev~v

Veac~kacv' ~h|zh{cpv hkg ~e hggefh~c ~lc hzzpezpkh~c kmnkpcf~

fev~v ~e de`v- ^lkv hkgspc ah{ kmfpchvc ep ncfpchvc ~lc

kmfeac ~e `c pczep~cn smncp ~lc ZFA hmn wkgg fpch~c h ghpocp

hndsv~acm~ ep feazgc~cn fem~phf~ svcpv-


9/19


Veac e ~lc feaaem cppepv ahnc `{ ~h|zh{cpv hpc hv eggewv4

Feazgc~cn Fem~phf~ Ac~len

8- _epbcpv feazcmvh~kem fev~v hpc me~ pcxskpcn ~e `c

hggefh~cn `s~ fhm `c ncnsf~cn wlcm kmfsppcn

0- Efcpv feazcmvh~kem kv pcxskpcn ~e `c hggefh~cn k ~lc

vcpykfcv hpc zcpepacn em h zhp~kfsghp gemo ~cpa fem~phf~

6- Emg{ nczpcfkh~kem pczep~cn ep mhmfkhg v~h~cacm~ zspzevcv

kv pcxskpcn ~e `c hggefh~cn ~e fem~phf~v

Zcpfcm~hoc e Feazgc~kem Ac~len

8- Efcpv feazcmvh~kem kv pcxskpcn ~e `c hggefh~cn0- Vcf~kem 8?; c|zcmvkmo haesm~v hpc me~ pcxskpcn ~e `c

hggefh~cn

6- _hpphm~{ fev~v hpc me~ pcxskpcn ~e `c hggefh~cn

>- Pcm~hg e ~lc ~h|zh{cpv hfkgk~kcv kv pcxskpcn ~e `c hggefh~cn

Kmnkpcf~ fev~v fhm `c flhpocn ~e de`v svkmo vzcfkf

kncm~kfh~kem- Lewcycp' nsc ~e ~lc mh~spc e kmnkpcf~ fev~v k~ kv

svshgg{ aepc zphf~kfhg ~e svc h `spncm ph~c ~e hggefh~c kmnkpcf~

fev~v ~e kmnkyknshg de`v- Feaaem `spncm ph~cv kmfgsnc ph~cv

`hvcn em nkpcf~ gh`ep negghpv' nkpcf~ gh`ep lespv' ~e~hg nkpcf~

fev~v' ep hm{ e~lcp `hvkv ~lh~ pcvsg~v km h pchvemh`gc

hggefh~kem e vsfl kmnkpcf~ fev~v-

K~ kv kazep~hm~ ~e me~c ~lh~ h zcpkenkf hndsv~acm~ ~e h `spncm

ph~c ~lh~ acpcg{ pcicf~v fsppcm~ ezcph~kmo femnk~kemv' vsfl hv

kmfpchvcv km hs~eah~kem ep flhmocv km zpkfcv' kv me~ h flhmoc

km hffesm~kmo ac~len- Lewcycp' h flhmoc' vsfl hv kmfpchvkmo

ep ncfpchvkmo ~lc k~cav hggefh~cn ~e de`v' kv h flhmoc km

hffesm~kmo ac~len ~lh~ pcxskpcv zpkep hzzpeyhg `{ ~lc KPV-

D- Kazpezcp Kmfgsvkem ei Fev~v km ~lc ZFA Feazs~h~kemv

^lc zcpfcm~hoc e feazgc~kem kv nc~cpakmcn `{ nkyknkmo fev~v

kmfsppcn ~e nh~c `{ ~e~hg cv~kah~cn fev~v- H ~h|zh{cp akol~

kazpezcpg{ kmfgsnc km ~lc ~e~hg cv~kah~cn fev~ ospc cv~kah~cv

~lh~ hpc eycpv~h~cn' kmfgsnc mem!ncnsf~k`gc fev~v ep kmfgsnc

oshphm~{' whpphm~{ ep hggewhmfcv ep fem~kmocmfkcv ~lh~ vcpyc

~e pcnsfc ~lc zcpfcm~hoc e feazgc~kem fhgfsgh~kem-


10/19


C|hazgc

H@F Fem~phf~epv e`~hkmv h de` ep .8':::'::: hmn cv~kah~cv

k~v ~e~hg fev~v hv eggewv4

Nkpcf~ Ah~cpkhg . 6::':::

Nkpcf~ Gh`ep hmn @spncm 0::':::

Vs`fem~phf~epv 83:':::

E~lcp kmnkpcf~ 8::':::

Fem~kmocmf{ hmn Akvf 8::':::

^e~hg . 0:':::%0:':::%?3:':::| .8':::':::1 .39:':::

^lc KPV hnykvcv k~ hsnk~epv ~e cyhgsh~c ~lc feazevk~kem e ~e~hg

cv~kah~cn ~e~hg fev~v ep ~lc c|kv~cmfc e pcvcpycv hmn

fem~kmocmfkcv hmn mem!ncnsf~k`gc k~cav-

^h| Zghmmkmo

Ne me~ svc wepnv gkbc fem~kmocmf{' cv~kah~cn whpphm~{ ep

hggewhmfc km ~e~hg cv~kah~cn fev~ cv~kah~cv- @c hv vzcfkif

hv zevvk`gc hmn `c zpczhpcn ~e vszzep~ ~lh~ ~lc cv~kah~c

pczpcvcm~v fev~v ~lh~ hpc pchvemh`g{ zpcnkf~cn ~e `c kmfsppcn-


11/19


B- Kazpezcp C|zcmvc Pcfeomk~kem Smncp ~lc Feazgc~cn

Fem~phf~ Ac~len

^lc KPV kv hnykvkmo k~v c|hakmcpv ~e geeb ep vk~sh~kemv wlcpc

~h|zh{cpv hpc kazpezcpg{ hggefh~kmo fev~v pea fem~phf~v ~lh~

hpc v~kgg km zpefcvv ~e feazgc~cn fem~phf~v ~lh~ hffcgcph~cv ~lc

c|zcmvc pcfeomk~kem- K~ kv kmv~psf~kmo ~lcvc c|hakmcpv ~e geeb

h~ de`v wk~l smsvshgg{ gew opevv zpe~ ahpokmv hv hm kmnkfh~kem

~lh~ ~lkv kazpezcp hggefh~kem ah{ `c lhzzcmkmo-

0- KMFEAC KVVSCV

H- Hnyhmfc Zh{acm~v

Ipem~gehn `kggkmo kv h feaaem zphf~kfc km ~lc femv~psf~kem

kmnsv~p{- Ahm{ fem~phf~epv pcxskpc h zcpfcm~hoc e ~lckp cc ~e

`c zhkn km hnyhmfc `cepc hm{ wepb kv zcpepacn km epncp ~e

`s{ ah~cpkhgv mcfcvvhp{ ~e zcpepa ~lc de`- Smncp `e~l ~lc

fhvl hmn hffpshg ac~lenv svkmo ~lc hgg cycm~v ~cv~' hnyhmfc

zh{acm~v hpc pczep~cn km kmfeac wlcm pcfckycn- Lewcycp'

smncp fcp~hkm femnk~kemv' h ~h|zh{cp em ~lc hffpshg ac~len e

hffesm~kmo ah{ cgcf~ ~e nccp ~lc hnyhmfc zh{acm~v ~e ~lc

vs`vcxscm~ {chp- ^lkv psgc kv fem~hkmcn km Pcy- Zpef- 0::>!6>

hmn ~e cgcf~ ~lkv ~pch~acm~ e hnyhmfc zh{acm~v kv hm

hs~eah~kf femvcm~ flhmoc km hffesm~kmo ac~len pcxscv~cn emIepa 6883 ,k ~lc ~h|zh{cp lhv zpcykesvg{ kmfgsncn hnyhmfc

zh{acm~v km kmfeac fsppcm~g{,- K~ kv kazep~hm~ ~e me~c ~lh~

~lcpc kv h mhmfkhg v~h~cacm~ femepak~{ psgc ~lh~ pcxskpcv ~lc

zh{acm~ ~e `c pcfeomktcn km ~lc vhac zcpken k~ kv pcfeomktcn

hv kmfeac ep mhmfkhg v~h~cacm~ zspzevcv ,`s~ me gh~cp ~lhm

~lc {chp vs`vcxscm~ ~e pcfckz~+-

@- Kazpezcp Feazs~h~kem ei ~lc Fem~phf~ Haesm~ Smncp

~lc Zcpfcm~hoc ei Feazgc~kem Ac~len

Emfc ~lc zcpfcm~hoc e feazgc~kem e h gemo!~cpa fem~phf~ lhv

`ccm fhgfsgh~cn' k~ kv hzzgkcn ~e ~lc fem~phf~ zpkfc ~e nc~cpakmc~lc haesm~ e kmfeac ~e `c pczep~cn- ^lc KPV kv hnykvkmo k~v

c|hakmcpv ~e ahbc vspc ~lh~ ~lc fem~phf~ zpkfc kmfgsncv

flhmoc epncpv' pc~hkmhocv' c|zcf~cn `emsvcv' hmn fghka

pcycmsc- K~ kv nkpcf~kmo c|hakmcpv ~e ahbc vspc ~lh~ k hm{

fem~kmocm~ haesm~ kv kmfgsncn km kmfeac ep mhmfkhg

v~h~cacm~ zspzevcv' k~ kv hgve kmfgsncn ep ~h| zspzevcv-


12/19


^lc v~hmnhpn svcn ~e nc~cpakmc wlc~lcp ep me~ h fem~kmocm~

haesm~' vsfl hv h `emsv' kmfcm~kyc zh{acm~ ep hm haesm~ km

nkvzs~c' kv ~e `c kmfgsncn km ~lc fem~phf~ haesm~ kv wlc~lcp ep

me~ ~lc ~h|zh{cp fhm pchvemh`g{ zpcnkf~ ~lh~ ~lc haesm~ wkgg `c

chpmcn' cycm k ~lc hgg cycm~v ~cv~ lhv me~ {c~ `ccm acc~-

Fem~kmocm~ feazcmvh~kem ah{ mccn ~e `c kmfgsncn km ~lc ZFA

fem~phf~ haesm~ veemcp ~lhm k~ kv pcfeomktcn ep OHHZ zspzevcv-

^h| Zghmmkmo

8- Ne me~ zev~ `hghmfc vlcc~ flhmoc epncpv ~e ~lc fem~phf~

haesm~ h~ {chp!cmn-

0- @c vspc ~e zpezcpg{ hvvcvv fem~kmocm~ hmn kmfcm~kyc

feazcmvh~kem haesm~v h~ {chp!cmn hmn k v~kgg fem~kmocm~'

nefsacm~ wl{ hmn c|fgsnc pea ~lc fem~phf~ haesm~-

6- Nem~ epoc~ ~lc 8:# nccpphg ac~len- h|zh{cpv hpc hggewcn

~e ahbc hm cgcf~kem wlcpc`{ me pcycmsc kv pcfeomktcn em h

fem~phf~ sm~kg vsfl ~kac hv ~lc ~e~hg fev~v kmfsppcn cxshg

8:# e ~lc ~e~hg cv~kah~cn fem~phf~ fev~v- ^lkv ac~len kv

hgve hggewcn ep `e~l HA^ hmn geeb!`hfb pczep~kmo-

F- E~lcp Feazcmvh~kem Kmfeac

H fem~phf~ep ah{ pcfckyc hm km~cpcv~ km h zpedcf~ ep lkv ep lcp

vcpykfcv ph~lcp ~lhm ahbkmo hm kmk~khg kmycv~acm~ e fhzk~hg-

^lc KPV kmv~psf~v k~v c|hakmcpv ~e hvb ep hmn pcykcw hgg

zhp~mcpvlkz pc~spmv km wlkfl h fem~phf~ep kv h zhp~mcp hv wcgg

hv hm{ fem~phf~v `c~wccm ~lc ewmcp hmn fem~phf~ep ep

feazcmvh~kem km gkcs e fhvl-

^h| Zghmmkmo

K {es hpc pcfckykmo hm km~cpcv~ km h zpedcf~ hv feazcmvh~kem

ep {esp wepb' ~p{ ~e cmvspc ~lh~ ~lc km~cpcv~ xshgkicv hv hzpei~v km~cpcv~ ,hv ezzevcn ~e h fhzk~hg km~cpcv~+ km epncp ~e

nccp ~lc pcfeomk~kem e kmfeac sm~kg k~ kv chpmcn `{ ~lc

zhp~mcpvlkz- Ihkgspc ~e ne ve fesgn fhsvc ~lc pcfckz~ e ~lc

zhp~mcpvlkz km~cpcv~ ~e `c ~h|cn h~ ~lc ~kac e pcfckz~ hmn me~

hv kmfeac kv chpmcn `{ ~lc zhp~mcpvlkz-


13/19


N- Ncgh{cn @kggkmov

K ~lc fem~phf~ep kv em ~lc fhvl ep hffpshg ac~lenv e

hffesm~kmo' k~ ah{ ncgh{ `kggkmov km hm cep~ ~e nccp ~lc

pczep~kmo e opevv kmfeac- ^lc KPV kv hnykvkmo k~v hsnk~epv ~e

femvkncp vcgcf~kmo h vhazgc e de`v hmn kmvzcf~kmo de` egncpv

~e pcykcw fem~phf~ `kggkmo ~cpav' zpeopcvv!`kggkmo hzzgkfh~kemv

vcm~ ~e ~lc ewmcp hmn ewmcp zh{acm~ nefsacm~v pc~hkmcn `{

~lc fem~phf~ep km epncp ~e ~cv~ kmfeac pcfeomk~kem-

6- E^LCP EAKVVKEMV EI KMFEAC

H- Vs`fem~phf~ep Kazpezcpg{ Ncicppkmo Kmfeac

^lc KPV kv hgcp~kmo k~v c|hakmcpv ~e `c em ~lc geeb es~ ep

vs`fem~phf~epv svkmo ~lc feazgc~cn fem~phf~ ac~len e

hffesm~kmo wle hpc kazpezcpg{ nccppkmo kmfeac sm~kg ~lc ~e~hg

de` kv feazgc~c cycm ~lesol ~lckp wepb em ~lc de` kv mkvlcn-

^lc pcosgh~kemv km ~lkv hpch zpeyknc ~lh~ mhg feazgc~kem hmn

hffcz~hmfc e h fem~phf~ wk~l pcvzcf~ ~e h vs`fem~phf~ep

effspv wlcm ~lc vs`fem~phf~epv wepb lhv `ccm feazgc~cn

hmn hffcz~cn `{ ~lc zhp~{ wk~l wlea ~lc vs`fem~phf~ep lhv

fem~phf~cn- ^lkv kv svshgg{ ~lc ocmcphg fem~phf~ep' me~ ~lc

ewmcp e ~lc zpedcf~-

@- Vfphz Vhgcv

^lc KPV kv hnykvkmo c|hakmcpv ~e geeb km~e ~lc zevvk`gc

smncpv~h~cacm~ e kmfeac nsc ~e ~lc mem pczep~kmo e kmfeac

pea ~lc vhgc e vfphz ah~cpkhgv ep pea c|fcvv de` ah~cpkhgv

~lh~ hpc kmycm~epkcn ep h s~spc de`' pc~spmcn ~e h ycmnep ep

fpcnk~' ep hzzgkcn ~e hme~lcp de`-

F- @skg~ Km Ohkmv ^h|

_lcm h F fepzeph~kem kv femycp~cn ~e hm V fepzeph~kem'

~h|zh{cpv svkmo ~lc feazgc~cn fem~phf~ ac~len e hffesm~kmo

ah{ `c vs`dcf~ ~e h `skg~!km ohkmv ~h|- ^lc haesm~ vs`dcf~ ~e

~lc ~h| kv ~lc kmfeac em ~lc fem~phf~v km zpefcvv h~ ~lc ~kac

e ~lc femycpvkem feazs~cn smncp ~lc ZFA- _lcm ~lcvc

fem~phf~v hpc feazgc~cn' kmfeac chpmcn wkgg `c vs`dcf~ ~e

`e~l h fepzeph~c ~h| ,`skg~!km ohkmv ~h|+ hv wcgg hv h ~h| h~ ~lc

kmnkyknshg gcycg ,mc~ e ~lc fepzeph~c gcycg ~h|+-


14/19


>- C\ZCMVC KVVSCV

H- Zcp Nkca 3:# Achgv Nkvhggewhmfc em

Es~!ei!^ewm ^phycg

Achgv zhkn ep es~!e!~ewm ~phycg hpc vs`dcf~ ~e ~lc 3: zcpfcm~

ncnsf~k`kgk~{ gkak~h~kem- Veac cazge{cpv zh{ cazge{ccv es~!e!

~ewm c|zcmvcv em h zcp nkca `hvkv wk~l me~lkmo hzzgkcn ~e

achgv hmn ncnsf~ ~lc ~e~hg zcp nkca hv genokmo- ^lkv kv

kmfeppcf~- Ocmcphgg{' h zep~kem e ~lc hggewhmfc asv~ `c

~pch~cn hv zhkn ep achgv- K ~lc ~e~hg zcp nkca haesm~ kv gcvv

~lhm ~lc hzzgkfh`gc cncphg zcp nkca ep ~lh~ gefhgk~{' >:

zcpfcm~ e ~lc zcp nkca zhkn kv nccacn ~e `c zhkn ep achgvvs`dcf~ ~e ~lc 3: zcpfcm~ gkak~h~kem-

@- Zcpvemhg Svc ei @svkmcvv Hvvc~v

^lc KPV kv hwhpc e ~lc hf~ ~lh~ veac~kacv fem~phf~epv ncnsf~

c|zcmvcv ep kazpeycacm~v ~e h zcpvemhg pcvkncmfc ck~lcp ep

~lcavcgycv ep pkcmnv hmn pcgh~kycv- ^lcvc c|zcmvcv hpc

pcxscm~g{ ncnsf~cn ~lpesol fev~ e vhgcv' hgemo wk~l e~lcp

fem~phf~ fev~v- ^lcvc c|zcmvcv hpc me~ ncnsf~k`gc hmn fesgn

hgve pcvsg~ km nkykncmn kvvscv k ~lc fem~phf~ep kv h F fepzeph~kem-

K~ kv hgve vkomkfhm~ ~e me~c ~lh~ ~lc KPV kv ~cggkmo k~v c|hakmcpv

~lh~ cycm wlcpc ~lcvc fev~v hpc flhpocn ~e h vczhph~c de` hmn

`kggcn h~ fev~ ~e ~lc vlhpclegncp' ~lc nkcpcmfc `c~wccm ~lc

hkp ahpbc~ yhgsc hmn ~lc hf~shg haesm~ flhpocn ~e ~lc

vlhpclegncp wesgn `c vs`dcf~ ~e ~lc femv~psf~kyc nkykncmn

psgcv- Km e~lcp wepnv' ~lc fepzeph~kem ,F ep V+ wesgn lhyc ~e

pcfeomktc kmfeac em ~lc zpedcf~ achvspcn `{ ~lc nkcpcmfc

`c~wccm ~lc hkp ahpbc~ yhgsc e ~lc wepb hmn k~v fev~ hmn

wesgn `c nccacn ~e lhyc ahnc h femv~psf~kyc nkv~pk`s~kem ~e

~lc vlhpclegncp e ~lh~ kmfeac-

Km h F fepzeph~kem vc~~kmo' ~lh~ wesgn pcvsg~ km nes`gc ~h|' emfc

~e ~lc feazhm{ hv femv~psf~kem zpe~ hmn ~lcm ~e ~lc

vlhpclegncp hv h nkykncmn- Km hm V fepzeph~kem vc~~kmo' ~lcpc

wesgn `c emg{ emc gcycg e ~h|h~kem `s~ k ~lcpc kv aepc ~lhm


15/19


emc vlhpclegncp' ~lc kmfeac wesgn `c ~h|cn ~e hgg e ~lca hmn

me~ dsv~ ~e ~lc emc pcfckykmo ~lc `cmc~- Hgve' ~lc femv~psf~kem

nkv~pk`s~kem wesgn `c ~pch~cn hv oekmo ~e ~lc vlhpclegncp wle

pcfckycn ~lc `cmc~ hmn me~ ~lc e~lcpv- ^lkv fesgn fhsvc

hnnk~kemhg ~h| kvvscv ~e ~lh~ vlhpclegncp k lc ep vlc nkn me~

lhyc cmesol ~h| `hvkv ~e h`vep` ~lc nkv~pk`s~kem- Ikmhgg{' fesgn

~lkv femv~psf~kyc nkv~pk`s~kem ~e emc vlhpclegncp ~e ~lc

c|fgsvkem e ~lc e~lcpv pcvsg~ km h mnkmo ~lh~ ~lcpc hpc ~we

fghvvcv e v~efb wk~l ~lc pcvsg~hm~ gevv e V v~h~sv5 ^lkv

hmvwcp kv me~ fgchp `s~ ~lc pkvb kv fcp~hkmg{ ~lcpc-

^lc KPV kv nkpcf~kmo k~v c|hakmcpv ~e sgg{ smncpv~hmn ~lc

fem~phf~epv `kggkmo hmn de` fev~ pcfepnv hmn ~e vhazgc

kmyekfcv ep ncgkycpkcv ~e ~lc fem~phf~epv pcvkncmfc' ep

gefh~kemv ~lh~ hpc me~ de` vk~cv- ^lc{ hpc hgve `ckmo ~egn ~e

geeb ep c|fcvv `skgnkmo vszzgkcv flhpocn ~e h de`-

^h| Zghmmkmo

@c vspc ~lh~ ~phmvhf~kemv `c~wccm ~lc feazhm{ hmn k~v

vlhpclegncpv hpc femnsf~cn h~ hpav!gcmo~l haesm~v- Me~

emg{ fesgn ~lcpc `c h imnkmo e kmfeac ~lh~ wesgn `c ~h|cn

~wkfc km h F fepzeph~kem vc~~kmo' wlcpc ~lcpc hpc asg~kzgc V

fepzeph~kem vlhpclegncpv ~lc ze~cm~khg newmvkncv hpc cycm

ghpocp' kmfgsnkmo ~lc ze~cm~khg gevv e V fepzeph~kem v~h~sv-

F- Smpchvemh`gc Feazcmvh~kem

^lkv kvvsc kv zpkahpkg{ hzzgkfh`gc ~e fem~phf~epv wle femnsf~

`svkmcvv ~lpesol F fepzeph~kemv- ^lc kvvsc kv wlc~lcp ep me~

feazcmvh~kem zhkn es~ ~e vlhpclegncpv pczpcvcm~v zh{acm~v

ep vcpykfcv pcmncpcn ep hpc nkvoskvcn nkykncmnv- lc epacp

zh{acm~v hpc ncnsf~k`gc' ~lc gh~~cp hpc me~- K haesm~v hpc

esmn ~e `c smpchvemh`gc' ~lc F Fepzeph~kem wkgg ewc aepc

~h|cv hmn ~lc vlhpclegncpv wkgg aev~ gkbcg{ ewc gcvv vkmfc wlh~

whv ~lesol~ ~e `c feazcmvh~kem kv mew h xshgkcn nkykncmn ~e


16/19


~lca ~h|cn h~ 83#- Lewcycp' k ~lc F fepzeph~kem kv km ~lc 6>#

~h| phfbc~' ~lcpc kv v~kgg h mc~ ~h| nsc ~e ~lc oeycpmacm~ e

hzzpe|kah~cg{ 0:# e ~lc smpchvemh`gc haesm~-

_lcpc ~lc ezcph~kem kv wcgg cv~h`gkvlcn hmn ~lc zpe~v e h

lkol yegsac {chp hpc `ckmo pcnsfcn ~lpesol lkol

feazcmvh~kem' ~lc c|hakmcp kv `ckmo ~egn ~e vcpkesvg{ femvkncp

phkvkmo ~lc kvvsc e smpchvemh`gc feazcmvh~kem- ^lc{ hpc

`ckmo ~egn ~e geeb h~ kmnsv~p{ nh~h em vhghpkcv' vsfl hv ~lh~

hyhkgh`gc ~lpesol wc`vk~cv vsfl hv @ktv~h~v-fea-

^h| Zghmmkmo

Okycm ~lc fsppcm~ newm~spm km ~lc femv~psf~kem kmnsv~p{' ahm{

ewmcpv e fgevcg{!lcgn F fepzeph~kemv wkgg `c pcnsfkmo ~lckp

feazcmvh~kem hmn me~ ~lckp wepbgehnv km hm cep~ ~e vspykyc-

Km ~lc `hfb e ~lckp akmnv' ahm{ km~cmn ~e ahbc sz ~lc

feazcmvh~kem wlcm ~lkmov ~spm hpesmn- Ipea h ~h| zghmmkmo

zcpvzcf~kyc' emc vlesgn nefsacm~ ~lc haesm~ e ~lc vhghp{

fs~v ~hbcm hmn vlesgn kmfepzeph~c ~lckp km~cm~ ~e ahbc sz ~lc

fs~v emfc `svkmcvv ~spmv hpesmn km ~lckp hmmshg fepzeph~c

akms~cv- _lcm lkolcp haesm~v hpc zhkn es~ km ~lc s~spc' k~

~lcm fhm `c vlewm ~lh~ veac e ~lcvc lkolcp haesm~v wcpc

ep zhv~ vcpykfcv ~lh~ wcpc smncpfeazcmvh~cn- ^lkv wkgg lcgz

whpn e h fghka e smpchvemh`gc feazcmvh~kem `{ ~lc KPV-

N- Gevv Fem~phf~v

^lcpc ah{ `c hm kazpezcp kmfgsvkem e ~lc ~e~hg gevv em h

fem~phf~ ~lh~ kv v~kgg km zpeopcvv- Ocmcphgg{ Hffcz~cn Hffesm~kmo

Zpkmfkzgcv pcxskpcv ~lc fem~phf~ep ~e pcfeomktc ~lc sgg haesm~

e hm{ hm~kfkzh~cn gevv km ~lc fsppcm~ zcpken' pcohpngcvv e ~lc

ncopcc e de` feazgc~kem- Lewcycp' ep ~h| zspzevcv ~lc gevv

kv me~ ncnsf~k`gc sm~kg ~lc de` kv nc~cpakmcn ~e `c feazgc~c ep

~h|zh{cpv svkmo ~lc feazgc~cn fem~phf~ ac~len' hmn emg{ ~lc

gevv kmfsppcn ~e nh~c ,me~ ~lc ~e~hg gevv+ kv hggewcn ep ~levc

em ~lc zcpfcm~hoc e feazgc~kem ac~len-


17/19


C- @hn Nc`~v hmn Pcgh~cn Zhp~kcv

^lc ~{zkfhg `hn nc`~ kvvsc asv~ `c pcykcwcn wlcm pcgh~cn

zhp~{ ~phmvhf~kemv hpc kmyegycn- K h zhp~{ lhv h gcok~kah~c `hn

nc`~' ~lc e~lcp zhp~{ ~e ~lc ~phmvhf~kem vlesgn lhyc

epokycmcvv e nc`~ kmfeac- @hn nc`~ ncnsf~kemv wkgg `c

c|hakmcn hmn ~lc kmxskpkcv c|zcf~cn ~e `c ahnc kmfgsnc4

8- Kv k~ h nc`~ ep hm cxsk~{ kmycv~acm~5

0- _levc nc`~ kv k~ hmn hpc ~lcpc hm{ pcgh~cn zhp~kcv5

6- Kv k~ h `svkmcvv ep mem!`svkmcvv nc`~5

>- Lhyc emg{ hndsv~kmo despmhg cm~pkcv `ccm ahnc ep lhyc ~lc

smnv `ccm hf~shgg{ ~phmvcppcn5

3- Lhv km~cpcv~ em ~lc nc`~ `ccm flhpocn hmn pczep~cn5

9- Ne nefsacm~v c|kv~ ~lh~ vszzep~ ~lc ~phmvhf~kem5

I- _hpphm~{ Pcvcpycv hmn Fem~kmocm~ Gkh`kgk~kcv

^lc KPV kv kmepakmo k~v c|hakmcpv ~lh~ cv~kah~cn whpphm~{

gkh`kgk~kcv hpc zpezcp smncp Ocmcphg Hffcz~cn Hffesm~kmo

Zpkmfkzgcv `s~ hpc me~ hggewcn hv ncnsf~kemv ep ~h| zspzevcv

sm~kg ~lc ~h|zh{cp zpeykncv vcpykfcv- K~ kv kmv~psf~kmo ~lca ~e

geeb ep ~lkv nkcpcmfc em Vflcnsgcv A!8 ep A!6-

3- E^LCP KVVSCV

H- Hg~cpmh~kyc Akmkasa ^h| ,HA^+

h|zh{cpv wle hpc me~ pcxskpcn ~e svc ZFA ah{ ewc

hg~cpmh~kyc akmkasa ~h|- ^h|zh{cpv em ~lc fhvl' hffpshg ep

feazgc~cn fem~phf~ ac~lenv asv~ feazs~c hg~cpmh~kyc

akmkasa ~h|h`gc kmfeac em ~lc zcpfcm~hoc e feazgc~kem

ac~len' smgcvv ~lc{ hpc leac `skgncpv ep vahgg fepzeph~kemv

,F fepzeph~kemv wk~l hycphoc hmmshg opevv pcfckz~v e

.3':::'::: ep pv~ ~lpcc {chpv ~lcm ~lc ~lpcvlegn kmfpchvcv

~e .?'3::':::+-


18/19


Ahm{ femv~psf~kem feazhmkcv hpc pcxskpcn ~e zpczhpc hmmshg

hsnk~cn' pcykcwcn ep feazkgcn mhmfkhg v~h~cacm~v ep `emnkmo

hmn gcmnkmo zspzevcv- ^lcvc mhmfkhgv hpc pcxskpcn ~e `c

zpczhpcn em ~lc zcpfcm~hoc e feazgc~kem `hvkv- ^lsv ~lc

nkcpcmfc `c~wccm ~lc zcpfcm~hoc e feazgc~kem ac~len hmn

~lc ~h| pc~spm ac~len fhm chvkg{ `c nc~cpakmcn ep hg~cpmh~kyc

akmkasa ~h| zspzevcv-

Me~c ~lh~ ~lc fem~phf~ep wkgg pcfckyc sgg fpcnk~ ep hm{ HA^ zhkn

km zpkep {chpv wlcm ~lc sgg haesm~ e kmfeac pea ~lc

fem~phf~v kv pczep~cn ep pcosghp ~h| zspzevcv- ^lc HA^ hf~v

asfl gkbc h zpczh{acm~ e ~lc sg~kah~c pcosghp kmfeac ~h| nsc

wk~l ~lc c|fcz~kem ~lh~ k~v ~h| ph~c kv 0:# ep F fepzeph~kemv

hmn hv lkol hv 0


19/19


@- Geeb!`hfb Km~cpcv~

Hm{ fem~phf~ ~lh~ kv pczep~cn em ~lc zcpfcm~hoc e feazgc~kem

`hvkv kv vs`dcf~ ~e h geeb!`hfb feazs~h~kem km ~lc {chp ~lc

fem~phf~ kv feazgc~cn ep ~h| zspzevcv- ^lkv l{ze~lc~kfhg

feazs~h~kem e kmfeac pczghfcv ~lc cv~kah~cn fem~phf~ zpkfc

hmn cv~kah~cn fev~v h~ feazgc~kem wk~l ~lc hf~shg mhg

fem~phf~ zpkfc hmn hf~shg mhg fem~phf~ fev~v ep chfl km~cpka

pczep~kmo {chp e ~lc fem~phf~- ^lc nkcpcmfc `c~wccm ~lc

l{ze~lc~kfhg ~h| hmn ~lc hf~shg ~h| ep chfl {chp kv ~pch~cn hv

k k~ kv h gehm `c~wccm ~lc ~h|zh{cp hmn ~lc oeycpmacm~-

Km~cpcv~ kv feazs~cn em ~lc gehm ve ~lh~ ~lc ~h|zh{cp ah{

pcfckyc h pcsmn ep hg~cpmh~kycg{ lhyc hm haesm~ nsc- ^lc geeb!

`hfb km~cpcv~ kv ~pch~cn hv km~cpcv~ ep kmfeac ~h| zspzevcv'

`s~ ~lc haesm~ kv ~pch~cn hv h ~h| ep ~h| hnakmkv~ph~kem

zspzevcv-

Fem~phf~v ~lh~ hpc gcvv ~lhm ~lc gcvvcp e .8':::'::: ep 8#

e ~lc zpkep ~lpcc {chpv hycphoc opevv pcfckz~v hpc c|caz~

pea ~lc geeb!`hfb feazs~h~kem-

Geeb!`hfb hndsv~acm~v hmn km~cpcv~ hpc pczep~cn em Iepa

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