Le Module Des Concepts de Base de La Comptabilte

Recher…
Le Module Des
Concepts de Base de La
Comptabilte General…
Ofppt Actualise
A=icher le titre complet
Transféré par Ismail Amrani
 83% (6) · 6K vues · 113 pages

Titre amélioré par l'IA
Informations du document 
Titre original
Enregistrer
LE MODULE DES CONCEPTS DE BASE DE LA COMPTABILTE
GENERALE OFPPT ACTUALISE
Copyright
^gykuid lu Ikrga
© © All Rights Reserved
Gbbjad ld fk Bgriktjgm _rgbdssjgmmdffd
Partager ce document dt ld fk _rgigt jgm lu \rkvkjf

Facebook

Twitter

Courriel

\Q@D
Avez-vous trouvé ce document utile ? 
\QBA

\QA

\AD
Ce contenu
^êkfjsê pkr est-il
5 inapproprié ? Signaler ce document

LKGTJ KNLDF^KCJI

MGTKI ZKQQJMD
Rdrsjgm 5 Eujm >?>?
PUB Téléchargez pour lire sans publicité.
QGIIKJ^D
QGIIKJ^D .................................................................................................................................................. >
KNQ\^KA\ ................................................................................................................................................... 1
FK QD[TDMAD M¿; 5 F‚DM\^D_^JQD ................................................................................................ <
FK QD[TDMAD M¿> 5 FK AGI_\KNJFJ\D @DMD^KFD ............................................................. 3
FK QD[TDMAD M¿1 5 FD NJFKM AGI_\KNFD ............................................................................ ;?
FK QD[TDMQD M¿4 5 KMKFZQD AGI_\KNFD LDQ G_D^K\JGMQ ...................................... >>
FK QD[TDMAD M¿2 5 FD AGI_\D .................................................................................................... >2
FK QD[TDMQD M¿0 5 FD AGI_\D LD _^GLTJ\Q D\ ACK^@DQ ......................................... 13
FK QD[TDMAD M¿3 5 FD AKL^D AGI_\KNFD IK^GAKJM ................................................. <3
FK QD[TDMAD M¿: 5 FD RJ^DIDM\ AGI_\KNFD .................................................................. 2<
FK QD[TDMAD M¿;? 5 FDQ LGATIDM\Q AGIIDÂJKTS D\ AGI_\KNFDQ ............ 22
FK QD[TDMAD M¿;; 5 FD EGT^MKF ................................................................................................ 20
FK QD[TDMAD M¿;> 5 FD @^KML-FJR^D ...................................................................................... 0:
FK QD[TDMAD M¿;1 5 NKFKMAD LDQ AGI_\DQ ....................................................................... 3?
D\TLD LD AKQ M¿; 5 AGRJL ;:.QK ................................................................................................... 3>
D\TLD LD AKQ M¿> 5 IKIKM KIJMK.QK ..................................................................................... :>
D\TLD LD AKQ M¿1 5 IDMK^K.QK CGFLJM@ .......................................................................... ;?>
>
KNQ\^KA\
Fk bgmatjgm agiptknfd dst jmljspdmsk nfd ï f‚dmtrdprjsd. Fk bgmatjgm Agiptknjfjtê dt Bjmkmad kmkfysd
dt iglêfjsd fds bfux lds njdms dt sdrvjads l‚umd pkrt, dt fds bfux bjmkmajdrs l‚kutrd pkrt kbjm 5

Ld lgmmdr lds jmbgriktjgms sur fk sjtuktjgm bjmkmajãrd ld f‚dmtrdprjsd vjs ï vjs sds pkrtdmkjrds

L‚kjldr ï fk lêajsjgm dm idttkmt dm kvkmt fds lgmmêds êagmgijquds mêadsskjrds

L‚gptjijsdr ku ijdux fds rdssgurads bjmkmajãrds ljspgmjnfds lkms f‚dmtrdprjsd

L‚gntdmjr fds iglds ld bjmkmadidmts mêadsskjrds pgur fd lêvdfgppdidmt ld f‚dmtrdprjsd (ku
idjffdur agøt)
F‚jipgrtkmad ld fk bgmatjgm Agiptknjfjtê dt Bjmkmad sd agiprdml kjsêidmt 5

Qur fd pfkm bjmkmajdr dt êagmgijqud5 umd ngmmd `dstjgm lds bfux bjmkmajdrs sdrk ï f‚grj`jmd
ld idjffdurs rêsuftkts. _kr kjffdurs, um idjffdur akfauf lds agøts pdridttrk ld prdmlrd lds
lêajsjgms quj sdrgmt rdmtknfds êagmgijqudidmt.

Qur fd pfkm Eurjljqud dt Bjsakf5 dffd pdridt ld `krldr fds trkads l‚umd gpêrktjgm dt agmstjtud
um igydm ld prduvd dm aks ld fjtj`d

Qur fd pfkm agiidrajkf Qgajkf5 fk agiptknjfjtê ld `dstjgm lgmmdrk tgutds fds jmbgriktjgms
sur fk rdmtknjfjtê lds prgedts agiidrajkux f‚dmtrdprjsd m‚dst pks jmlêpdmlkmtd, dffd dst
rdspgmsknfd vjs ï vjs ld mginrdux `rgupdidmts.

Qur fd pfkm strktê`jqud 5 umd ngmmd pgfjtjqud bjmkmajãrd pdridttrk l‚gntdmjr pfus bkajfdidmt
fds akpjtkux mêadsskjrds ï sgm lêvdfgppdidmt strktê`jqud.
Fds dmtrdprjsds gmt lgma umd gnfj`ktjgm fê`kfd ld prêsdmtdr um adrtkjm mginrd l‚jmbgriktjgms sur
fdurs agiptds.
_gur adfk, dffds bgurmjssdmt pfusjdurs lgauidmts lgmt fds pfus jipgrtkmts sgmt 5

Fd njfkm

Fd agiptd ld prglujt dt ackr`ds

F‚êtkt lds sgflds ld `dstjgm

Fd tknfdku ld bjmkmadidmt

F‚êtkt lds jmbgriktjgms agipfêidmtkjrds
Kbjm l‚jmtdrprêtdr ku ijdux fds jmbgriktjgms jssuds ld ads lgauidmts, fd ljrdatdur bjmkmajdr akfaufd
lds rktjgs dmtrd ljbbêrdmtds `rkmldurs lu njfkm gu lu agiptd ld rêsuftkt. Ads rktjgs lgjvdmt
pdridttrd kux pkrtdmkjrds ld f‚dmtrdprjsd ld ijdux êvkfudr fk skmtê bjmkmajãrd ld fk sgajêtê.
FK QD[TDMAD M¿; 5 F‚DM\^D_^JQD

;) Lêbjmjtjgm ld f‚dmtrdprjsd
F‚dmtrdprjsd dst umd umjtê ld prgluatjgm ld njdms dt ld sdrvjads kjmsj qu‚umd umjtê ld rêpkrtjtjgm ld
rjacdssds, a‚dst f‚kpprgacd trkljtjgmmdffd. Ikjs sdfgm f‚kpprgacd systêiktjqud, f‚dmtrdprjsd dst
lêbjmjd agiid kykmt lds akrkatêrjstjquds prgprds. F‚dmtrdprjsd dst lgma umd umjtê ê agmgijqud
kutgmgid lgmt fk bgmatjgm dst fk prgluatjgm ld njdms dt sdrvjads ikrackmls, ldstjmês 5

Qgjt ï fk sktjsbkatjgm lds ndsgjms lds agmsgiiktdurs 8

Qgjt ï l‚kutrds dmtrdprjsds pgur fdurs prgprds prgluatjgms.
F‚dmtrdprjsd dst f‚k`dmt êagmgijqud lgmt fk bgmatjgm prjmajpkfd dst fk prgluatjgm ld njdms dt sdrvjads
ldstjmês ï åtrd vdmlus sur fd ikracê.
K pkrtjr ld ads agmadpts, gm lêlujt fds akrkatêrjstjquds sujvkmtds 5
k) F‚dmtrdprjsd 5 umjtê ld prgluatjgm

Fds idinrds ld f‚dmtrdprjsd s‚kssgajdmt kbjm ld prglujrd gu/dt agiidrajkfjsdr um prglujt. Ad
prglujt pdut åtrd um njdm iktêrjdf (pkr dxdipfd um nurdku gu um grljmktdur), gu um njdm jiiktêrjdf,
a‚dst-ï-ljrd um sdrvjad, a‚dst fd aks lds dmtrdprjsds ld trkmspgrt, lds nkmquds dt kssurkmads.
n) F‚dmtrdprjsd 5 umjtê ld arêktjgm dt ld rêpkrtjtjgm ld fk vkfdur

Ï trkvdrs fk prgluatjgm qu'dffd rêkfjsd, f'dmtrdprjsd arêd ld fk vkfdur dm ignjfjskmt lds igydms
tdacmjquds, lds rdssgurads mkturdffds dt lds agipêtdmads cuikjmds. Adttd vkfdur md idsurd pks ad
qu'k rêdffdidmt arêê fd prgluatdur akr umd pkrtjd lds njdms dt sdrvjads jmtdriêljkjrds m'gmt pks êtê
prglujt pkr fuj ikjs kacdtê. _gur idsurdr fk rjacdssd prglujtd pkr ackqud k`dmt, gm akfaufd fk vkfdur
kegutêd quj dst fk vkfdur qud ackqud k`dmt kegutd ï fk vkfdur lds agmsgiiktjgms jmtdriêljkjrds qu'jf
k kacdtêds. Dffd idsurd fk rjacdssd arêêd.
RKFDT^ KEGT\DD 9 RKFDT^ LD FK _^GLTA\JGM ‑ AGMQGIIK\JGMQ
JM\DÎDLJKJ^DQ
Tmd bgjs fk rjacdssd prglujtd lkms fds dmtrdprjsds dt lkms fds klijmjstrktjgms, jf bkut fk rêpkrtjr dmtrd
fds ljbbêrdmts k`dmts êagmgijquds quj gmt agmtrjnuê, ljrdatdidmt gu jmljrdatdidmt, ï sk rêkfjsktjgm 5
fds skfkrjês 8 fds klijmjstrktjgms punfjquds 8 fds nkmquds 8 fds prgprjêtkjrds ld f'dmtrdprjsd dt
f'dmtrdprjsd.
a) F‚dmtrdprjsd 5 admtrd ld lêajsjgm

Gm pdut lêbjmjr fk lêajsjgm agiid fd acgjx l‚umd sgfutjgm gu l‚umd grjdmtktjgm ï pkrtjr
l‚jmbgriktjgms dt ld arjtãrds quj kjldmt ï agipkrdr dmtrd dffds pfusjdurs pgssjnjfjtês. Jf dxjstd trgjs
typds ld lêajsjgms prjmajpkfds quj sgmt fds lêajsjgms l‚jmvdstjssdidmt, ld bjmkmadidmt dt
l‚dxpfgjtktjgm.
<
>) Fds bjmkfjtês ld f‚dmtrdprjsd
Fk bjmkfjtê ld f‚dmtrdprjsd dst sk rkjsgm l‚åtrd. Fk bjmkfjtê prjmajpkfd ld f‚dmtrdprjsd dst ld bkjrd lu
nêmêbjad, ikjs, ackqud dmtrdprjsd ï sds prgprds bjmkfjtês jmbfudmaêds pkr fds vkfdurs pdrsgmmdffds ld
sds ljrj`dkmts dt kssgajês, f‚cjstgjrd ld f‚dmtrdprjsd dt fds agmtrkjmtds ld f‚dmvjrgmmdidmt.
Jf dxjstd 5

Lds bjmkfjtês êagmgijquds.

Lds bjmkfjtês cuikjmds.

Lds bjmkfjtês sgajkfds.
1) Fds prjmajpkfds bgmatjgms ld f‚dmtrdprjsd

Bgmatjgm klijmjstrktjvd 5 Ackr`êd ld lêbjmjr fds gnedatjbs, acgjsjr fds katjgms ï kaagipfjr,
agmtrüfdr fdur rêkfjsktjgm dt prdmlrd l‚êvdmtudffds idsurds agrrdatjvds.

Bgmatjgm l‚kpprgvjsjgmmdidmt 5 A'dst f'dmsdinfd lds gpêrktjgms pdridttkmt fk ijsd ï fk
ljspgsjtjgm l'um utjfjsktdur um njdm gu um sdrvjad mgm ljspgmjnfd lkms f'dmtrdprjsd,
agrrdspgmlkmt ï um ndsgjm lêbjmj dm qukmtjtê, dm qukfjtê, lkms um tdips lêtdrijmê dt ï um
agøt ijmjiui.

Bgmatjgm ld prgluatjgm 5 A‚dst f‚dmsdinfd lds katjvjtês quj trkmsbgridmt lds iktjãrds
prdijãrds dt agipgskmtds dm prglujts bjmjs.

Bgmatjgm agiidrajkfd 5 _rgiguvgjr fk agiidrajkfjsktjgm lds prglujts bjmjs ld f‚dmtrdp rjsd.

Bgmatjgm bjmkmajãrd 5 @êrdr fds rdssgurads bjmkmajãrds ld f‚dmtrdprjsd.

Bgmatjgm rdssgurads cuikjmds 5 @êrdr fd pdrsgmmdf ld f‚dmtrdprjsd.
<) F‚dmvjrgmmdidmt ld f‚dmtrdprjsd
F‚dmvjrgmmdidmt dst um agmadpt trãs fkr`d, jf dm`fgnd tgus fds êfêidmts dxtdrmds ï f‚dmtrdprjsd quj
sgmt dm rkppgrt ljrdat gu jmljrdat kvda dffd dt quj jmbfudmt sur sds lêajsjgms. F‚dmvjrgmmdidmt
`êmêrkf dst fd agmtdxtd lkms fdqudf f‚dmtrdprjsd dxdrad sgm katjvjtê. Jf s‚k`jt lds ijfjdux pgfjtjquds
(dmsdinfd lds fgjs, lds rê`fdidmtktjgms, lds gr`kmjsids `guvdrmdidmtkux dt ld fdurs katjvjtês…),
êagmgijquds dt sgajkux (fk argjsskmad êagmgijqud, fd tkux ld acüik`d, fk igmljkfjsktjgm vgmt
jmbfudmadr fds rdvdmus lds agmsgiiktdurs pgtdmtjdfs…), tdacmgfg`jquds (fds jmmgvktjgms
tdacmgfg`jquds, fds nrdvdts tdacmgfg`jquds tginkmt lkms fd lgikjmd punfja, f‚utjfjsktjgm ld
mguvdffds êmdr`jds…), êagfg`jquds (rêluatjgm ld fk agmsgiiktjgm l‚êmdr`jd, rdtrkjtdidmt lds
lêacdts…), dt aufturdfs (fd styfd ld vjd lds agmsgiiktdurs, fdurs kppkrtdmkmads dt fdurs vkfdurs
sgajkfds, fdurs `gøts dt fdurs ndsgjms…) kuxqudfs f‚dmtrdprjsd lgjt s‚klkptdr. Ku sdjm ld adt
dmvjrgmmdidmt, bj ùrd f‚dmvjrgmmdidmt spêajbjqud ld ackqud dmtrdprjsd. Jf agiprdml f‚dmsdinfd lds
êfêidmts kvda fdsqudfs f‚dmtrdprjsd dst dm rkppgrt ljrdat. Jf s‚k`jt dssdmtjdffdidmt lds bgurmjssdurs,
lds afjdmts, lds nkmquds dt lds agmaurrdmts.
4) Afkssjbjaktjgm lds dmtrdprjsds
Dm utjfjskmt lds igydms iktêrjdfs dt cuikjms. Fds njdms dt sdrvjads prglujts sgmt vdmlus (gbbdrts)
sur fd ikracê lds njdms dt sdrvjads kux agmsgiiktdurs (ldikmldurs) lkms fd nut ld rêkfjsdr lds
nêmêbjads.
Qdfgm fds typds l‚gpêrktjgms kaagipfjds pkr f ds dmtrdprjsds, gm pdut ljstjmùdr 5

Fds dmtrdprjsds agiidrajkfds 5 quj rdvdmldmt dm f‚êtkt fds ikrackmljsds qu‚dffds gmt
kacdtêds 5 êpjadrjd, fjnrkjrjd, qujmakjffdrjd, Ikrekmd dta...

Fds dmtrdprjsds jmlustrjdffds 5 quj vdmldmt fds njdms qu‚dffds sgmt-dffds iåids
bknrjquês ï pkrtjr ld iktjãrds prdijãrds 5 ngufkm`drjd, idmujsdrjd, bknrjqud ld
agmsdrvds, dta.

Fds dmtrdprjsds prdstktkjrds ld sdrvjads 5 Cütdf, dmtrdprjsd ld trkmspgrt, rdstkurkmt,
skfgm ld agjbburd, aknjmdt l‚dxpdrt-agiptknfd dt agiijsskjrd kux agiptds …

Fds dmtrdprjsds bjmkmajãrds 5 nkmquds, sgajêtês l‚kssurkmad…

Fds dmtrdprjsds k`rjagfds 5 bdrid, êfdvk`d …
2) Fds bfux êagmgijquds ld f‚dmtrdprjsd
F‚katjvjtê ld f‚dmtrdprjsd dt sds rdfktjgms kvda sds ljbbêrdmts pkrtdmkjrds sd trklujsdmt pkr lds bfux
êagmgijquds rêajprgquds 5 iguvdidmts ld iktjãrds, ld prglujts, ld sdrvjad, l‚kr`dmt. Dm `êmêrkf
fd tdrid ld bfux dst utjfjsê pgur êvgqudr f‚jlêd ld iguvdidmt, l‚êagufdidmt agiid um bfux
êfdatrjqud, um bfux ld skm`, fd bfux l‚umd rjvjãrd…
Mgtjgm ld bfux êagmgijqud
Lkms fd lgikjmd êagmgijqud fd tdrid bfux lêsj`md fds iguvdidmts ld njdms dt ld vkfdurs quj sd
prglujsdmt lkms um jmtdrvkffd ld tdips lêtdrijmê. Jf pdut s‚k`jr 5

Lds iguvdidmts ld njdms iktêrjdfs 5 iktjãrds prdijãrds, ikrackmljsds, gutjffk`d, ignjfjdr,
êqujpdidmts.

Lds prdstktjgms ld sdrvjads 5 trkmspgrts, punfjajtê, rêpkrktjgms lds têfêpcgmds …

Lds iguvdidmts l‚kr`dmt 5 pkjdidmts, vjrdidmts…
Gm pdut afkssdr fds bfux ld f‚dmtrdprjsd sdfgm fdur mkturd (bfux rêdfs dt bfux bjmkmajdrs) dt sdfgm fdur
grj`jmd (bfux dxtdrmds dt bfux jmtdrmds).
Plus d'1 million de membres lui font confiance
Essayez Scribd GRATUITEMENT pendant 30 jours

pour accéder à plus de 125 millions de titres sans
pubs ni interruptions !
Commencez l'essai gratuit
Annulez à tout moment

Bfux rêdfs dt bfux bjmkmajdrs
BFTS DSDI_FDQ
Bfux rêdfs (gu pcysjquds) 5 
Dmtrêds dt sgrtjs ld ikrackmljsds, ld
Ad sgmt lds bfux quj agmstktdmt iktjãrds, ld prglujts…
lds iguvdidmts ld njdms gu ld 
\rkvkjf bgurmj pkr fds dipfgyês
sdrvjads. 
Qdrvjads rdmlus pkr lds tjdrs ï
f‚dmtrdprjsd5 trkmspgrtdurs, `krk`jstds,
nkmqujdrs….
Bfux bjmkmajdrs (gu igmêtkjrds) 5 
_kjdidmts (lds kackts)
Ad sgmt lds bfux quj agmstktdmt lds dt dmakjssdidmts (lds vdmtds)
iguvdidmts ld igmmkjd dt kutrds 
Rdrsdidmts ld skfkjrds, l‚jipüts,
igydms ld rã`fdidmt. l‚jmtêråts, ld fgydrs….

Dijssjgm dt rêadptjgm ld acãquds, ld
ikmlkts, ld trkjtds…

Bfux dxtdrmds dt bfux jmtdrmds
BFTS DSDI_FDQ
Bfux Dxtdrmds 5 
Kackt dt vdmtds ld ikrackmljsds, ld
Dxprjidmt fds rdfktjgms ld f‚dmtrdprjsd iktjãrd, ld sdrvjad…
kvda fds tjdrs. 
_kjdidmt dt dmakjssdidmts ljvdrs

Diprumts gntdmus dt pråts agmsdmtjs,
dta.
Bfux jmtdrmds 5 
Iguvdidmts ld iktjãrds lds
\rklujsdmt f‚katjvjtê jmtdrmd ld dmtrdpüts vdrs fds ktd fjdrs…
f‚dmtrdprjsd. 
Iguvdidmts ld bgmls dmtrd
akjssds. (vjrdidmt ld bgmls)
^dikrqud
Fk `dstjgm ld f‚dmtrdprjsd dxj`d fk agmmkjsskmad dt fd sujvj pdrikmdmt ld tgus fds bfux jmtdrmds dt
dxtdrmds quj lgjvdmt systêiktjqudidmt dt iêtcgljqudidmt åtrd dmrd`jstrês 5 A‚dst f‚um lds rüfds
bgmlkidmtkux ld fk agiptknjfjtê `êmêrkfd.
FK QD[TDMAD M¿> 5 FK AGI_\KNJFJ\D @DMD^KFD

;) Lêbjmjtjgm ld Fk agiptknjfjtê `êmêrkfd
Fk agiptknjfjtê `êmêrkfd dst umd tdacmjqud l‚dmrd`jstrdidmt ld tgutds fds gpêrktjgms dbbdatuêds pkr
f‚dmtrdprjsd ku agurs l‚umd pêrjgld lêtdrijmêd kppdfêd dxdrajad agiptknfd.
Dffd pdridt ld rdtrkadr acrgmgfg`jqudidmt dt iêtcgljqudidmt fds bfux êagmgijquds ld f‚dmtrdprjsd
dt fds ackm`didmts quj kbbdatdmt sk sjtuktjgm (njdms, arêkmads dt ldttds ld f‚dmtrdprjsd).
Mêadssjtê ld fk tdmud l‚umd agiptknjfjtê.
>) Ttjfjtê ld Fk agiptknjfjtê `êmêrkfd
Fk agiptknjfjtê pdridt ld bgurmjr fds êfêidmts mêadsskjrds ï fk lêtdrijmktjgm lu rêsuftkt. A'dst um
gutjf jmljspdmsknfd ï umd sêrjd l'k`dmts êagmgijquds 5 fd acdb ld f'dmtrdprjsd, fds pguvgjrs punfjas,
fds pkrtdmkjrds ld f'dmtrdprjsd dt fds arêkmajdrs ld f‚dmtrdprjsd.

_gur fd ljrj`dkmt ld f‚dmtrdprjsd 5 fk agiptknjfjtê dst um jmstruidmt l'jmbgriktjgm quj fuj
pdridt ld agmmkítrd fk struaturd ld sgm pktrjigjmd, fd rêsuftkt ld sgm katjvjtê. A'dst kussj um
jmstruidmt ld lêajsjgm dt ld `dstjgm lkms fk idsurd gú dffd fuj bgurmjt lds jmstruidmts ld
idsurd quj fuj pdridttdmt ld pjfgtdr sgm dmtrdprjsd.

_gur fds pguvgjrs punfjas 5 fk agiptknjfjtê bgurmjt fds êfêidmts ld akfauf lds sgiids luds
ku trêsgr ku tjtrd l‚jipüts dt tkxds.

_gur fds pkrtdmkjrds ld f‚dmtrdprjsd 5 fds dipfgyês acdracdmt pkr fd njkjs ld fk
agiptknjfjtê ï eustjbjdr umd kuìdmtktjgm lds skfkjrds.

_gur fds arêkmajdrs 5 fk agiptknjfjtê pdridt ld bkjrd fd pgjmt sur fk sjtuktjgm dxkatd ld
f‚dmtrdprjsd
Ldpujs fgm`tdips, fk agiptknjfjtê dst jmljspdmsknfd kussj njdm pgur fk `dstjgm ld f‚dmtrdprjsd dffd -
iåid qud pgur f‚jmbgriktjgm ld sds ljbbêrdmts tjdrs.

_gur fk `dstjgm ld f‚dmtrdprjsd
Fds lgmmêds bgurmjds pkr fk agiptknjfjtê (rêsuftkt 5 nêmêbjad gu pdrtd) sdrvdmt ld nksds kux
ljbbêrdmtds lêajsjgms qud fds `dstjgmmkjrds ld f‚dmtrdprjsd lgjvdmt prdmlrd.

_gur f‚jmbgriktjgm lds tjdrs
Fds ljbbêrdmts tjdrs ld f‚dmtrdprjsd gmt ndsgjms l‚kvgjr lds jmbgriktjgms sur fk sjtuktjgm ld
f‚dmtrdprjsd pgur ljvdrsds rkjsgms 5 kaagrldr lds arêljts (nkmquds) 8 lêtdrijmdr fd igmtkmt lds
jipüts (Dtkt) 8 skvgjr sj f‚dmtrdprjsd dst sgfvknfd (bgurmjssdurs). Fds êtkts ld symtcãsd sgmt lds
lgauidmts agiptknfds êtknfjs pkr f‚dmtrdprjsd ï fk bjm ld ackqud kmmêd pgur jmbgriês fd tjdrs.
1) Gnfj`ktjgm ld fk tdmud ld fk agiptknjfjtê


Fk agiptknjfjtê rêpgml ï um ndsgjm eurjljqud lkms fk idsurd gú sk tdmud dst umd gnfj`ktjgm
fê`kfd quj rêsuftd ï fk bgjs lds ljspgsjtjgms lu lrgjt agiptknfd dt ld adffds lu lrgjt bjsakf.
F'krtjafd ;dr ld fk fgj m¿ :-33 ljspgsd dm dbbdt qud « tgutd pdrsgmmd pcysjqud gu igrkfd kykmt
fk qukfjtê ld agiidràkmt ku sdms lu agld ld agiidrad dst tdmud ld tdmjr umd agiptknjfjtê...
¸. Ld iåid qud fk fgj m¿ 1?-34 rdfktjvd ï fk \RK, fk fgj m¿ ><-32 rdfktjvd ï f‚JQ dt fk fgj m¿
;0-3: rdfktjvd ï ;'J^ jipgsdmt kux kssuedttjs lds gnfj`ktjgms l'grlrd agiptknfd tdffds qud fk
tdmud l'umd agiptknjfjtê rêùfjãrd.

F‚krtjafd ;: lu agld ld Agiidrad stjpufd qud 5 « fd agiidràkmt tjdmt umd agiptknjfjtê
agmbgriêidmt kux ljspgsjtjgms ld fk fgj m :-33 rdfktjvd kux gnfj`ktjgms agiptknfds lds
agiidràkmts prgiufùês pkr fd lkcjr m) ;-:>-;13 lu 1? EGTIKLK JJ ;<;1 (>4
LDADIN^D ;::>). Qj dffd dst rêùfjãrdidmt tdmud, adttd agiptknjfjtê dst klijsd pkr fd
eu`d pgur bkjrd prduvd dmtrd agiidràkmts ï rkjsgm lds bkjts ld agiidrad ¸.
<) Fds ljbbêrdmts typds ld agiptknjfjtês
Fk agiptknjfjtê `êmêrkfd gu bjmkmajãrd
Dffd k pgur gnedatjbs 5

F‚dmrd`jstrdidmt egurmkfjdr lds gpêrktjgms ld f‚dmtrdprjsd lkms fds fjvrds agiptknfds 8

F‚êtknfjssdidmt lds êtkts ld symtcãsd 8

Fk lêtdrijmktjgm lu rêsuftkt ld f‚dxdrajad (nêmêbjad gu pdrtd).
Fk agiptknjfjtê kmkfytjqud
_dridt 5

Fk lêtdrijmktjgm lds ljbbêrdmts aguts (agut l‚kackt, agut ld prgluatjgm, agut ld
ljstrjnutjgm) 8

Fk lêtdrijmktjgm lds prjx ld vdmtd 8

F‚kmkfysd dt fd agmtrüfd ld f‚katjvjtê ld f‚dmtrdprjsd.
Fk agiptknjfjtê lds sgajêtês

Dffd s‚jmtêrdssd ï f‚dmrd`jstrdidmt lds gpêrktjgms ld agmstjtutjgm, ld igljbjaktjgm ld
akpjtkf, ld rêpkrtjtjgm lds nêmêbjads dt ld fjqujlktjgm lds sgajêtês agiidrajkfds.
Fk agiptknjfjtê prêvjsjgmmdffd gu nul`êtkjrd

Dffd s‚jmtêrdssd ï f‚katjvjtê prêvjsjgmmdffd pgur umd pêrjgld lêtdrijmêd.
FK QD[TDMAD M¿1 5 FD NJFKM AGI_\KNFD

;) Lêbjmjtjgm
_gur um ngm bgmatjgmmdidmt, tgutd dmtrdprjsd lgjt ljspgsdr l'um dmsdinfd ld rdssgurads, pkrij ads
rdssgurads, gm pdut ajtdr 5 fds akpjtkux prgprds, fds diprumts, fds ldttds dmvdrs fds arêkmajdrs, `rîad ï
ads rdssgurads, f‚dmtrdprjsd vk dbbdatudr lds dipfgjs. _krij ads dipfgjs, gm pdut ajtdr 5 fds
agmstruatjgms, fd iktêrjdf, fd ignjfjdr ld nurdku, fds stgahs ld iktjãrds prdijãrds gu ld
ikrackmljsds dt fds kutrds stgahs. F'dmsdinfd lds rdssgurads dt lds dipfgjs dst rd`rgupê lkms um
tknfdku quj s'kppdffd NJFKM.
Fd njfkm dst um tknfdku rdprêsdmtktjb ld fk sjtuktjgm pktrjigmjkfd l'umd dmtrdprjsd ï umd lktd
lgmmêd.
Jf agipgrtd ldux agfgmmds 8 fk agfgmmd lrgjtd s'kppdffd pkssjb (rdssgurads) dt fk agfgmmd `kuacd dst
kppdfêd katjb (dipfgjs). F'kpprgacd êagmgijqud lu njfkm agmsjstd ï ljrd qud fd _KQQJB rdprêsdmtd
fds rdssgurads ld f‚dmtrdprjsd dt qud f'KA\JB rdprêsdmtd fds dipfgjs.
Fd njfkm dst um lgauidmt agiptknfd qud ackqud dmtrdprjsd lgjt prglujrd ku igjms umd bgjs pkr km, jf
lgjt gnêjr ï lds mgrids ld prêsdmtktjgm fê`kfds
Fd njfkm bkjt fd pgjmt sur fk sjtuktjgm lu pktrjigjmd ld f‚dmtrdprjsd ï um igidmt lgmmê, jf rêsuid ad
qud pgssãld f‚dmtrdprjsd dt ad quj agmstjtud f‚grj`jmd ld ad qu‚dffd pgssãld Fd njfkm sd prêsdmtd sgus
bgrid l‚um tknfdku ljvjsê dm ldux pkrtjds 5

Fk pkrtjd lrgjtd rdprêsdmtd fds rdssgurads ld bjmkmadidmt ld f‚dmtrdprjsd dt ljtd _kssjb

Fk pkrtjd `kuacd rdprêsdmtd fds dipfgjs lds rdssgurads (utjfjsktjgms lds bgmls dt ljtd Katjb
Katjb lu Njfkm (dipfgjs) _kssjb lu NJFKM (rdssgurads/ grj`jmds)
Dmsdinfd lds njdms qud f‚dmtrdprjsd pgssãld Grj`jmd ld bjmkmadidmt lds njdms bjùrkmt ï f‚katjb
F'kpprgacd eurjljqud lu njfkm dst umd kpprgacd dm tdrid ld pktrjigjmd. Fd _KQQJB rdprêsdmtd ad
qud lgjt f'dmtrdprjsd (Ldttds ku sdms fkr`d) 8 f' KA\JB rdprêsdmtd ad qud pgssãld f'dmtrdprjsd (Njdms
dt Lrgjts).
NJDMQ & L^GJ\Q LD\\DQ *
Dmsdinfd lds njdms qud f‚dmtrdprjsd pgssãld Grj`jmd ld bjmkmadidmt lds njdms bjùrkmt ï f‚katjb
(*) Jf s'k`jt ld tgutds fds gnfj`ktjgms dmvdrs fds \jdrs dt fds katjgmmkjrds a‚dst-ï-ljrd f'dmtrdprjsd dst lênjtrjad
ld f'gnfj`ktjgm ld rdstjtudr ads akpjtkux kux kssgajês dm aks ld fjqujlktjgm.
;?
>) Fd njfkm sdfgm fd A@MA 5 fd agld `êmêrkf ld fk mgrikfjsktjgm agiptknfd

Fk Mgrid @êmêrkfd Agiptknfd md skurkjt êvjldidmt dm ad lgikjmd, kppgrtê ld ngufdvdrsdidmts ï
umd agmadptjgm dt umd prêsdmtktjgm quj sgmt kssdz cgig`ãmds ku pfkm jmtdrmktjgmkf.
_gur lds rkjsgms ld trkljtjgm eurjljqud dt ld tdxtds, fk Mgrid rdstd bjlãfd ku " pêrjiãtrd pktrjigmjkf
" lu njfkm, ï pdu l'dxadptjgms prãs 5 fds njdms jmsarjts ï f‚ katjb sgmt fjijtês ï adux quj sgmt fk
prgprjêtê ld f‚dmtrdprjsd, ï f‚dxafusjgm ld njdms dm fgaktjgm gu dm arêljt-nkjf.
Dm rdvkmacd lds mgvktjgms ikrqukmtds gmt êtê jmtrglujtds lkms fk struaturd ld njfkm, lkms fds "
dipfgjs " ld f‚katjb agiid lkms fds " rdssgurads " (gu grj`jmds) lu pkssjb, kbjm ld lgmmdr umd pfus
`rkmld cgig`êmêjtê dt umd idjffdurd sj`mjbjaktjgm êagmgijqud ï ackqud runrjqud.
A'dst kjmsj qud fds " mgm-vkfdurs " gmt êtê jsgfêds lkms umd runrjqud pfkaêd dm tåtd ld f‚katjb, qud fds
" akpjtkux prgprds "jmafudmt fd rêsuft kt mdt ld f‚dxdrajad, dt qud fk trêsgrdrjd pgsjtjvd dt mê`ktjvd k
êtê ijsd dm êvjldmad.
Dm gutrd, dt agmbgriêidmt ï fk fg`jqud ld f‚kmkfys d bjmkmajãrd, fd afkssdidmt lds arêkmads dt lds
ldttds k êtê bkjt sdfgm fdur bgmatjgm êagmgijqud dt bjmkmajãrd dt mgm sdfgm fdur êacêkmad (jmljquêd
pkr kjffdurs).
A'dst lkms f‚êtkt lds jmbgriktjgms agipfêidmtkjrds (D\JA), lgauidmt egjmt ld bkàgm jmljssgajknfd
ku njfkm dt kux kutrds êtkts, qud f‚gm trguvd fd tknfdku ld ad s êacêkmads, agiid mginrd l'kutrds
jmbgriktjgms jmljspdmsknfds ï fk agiprêcdmsjgm lu njfkm dt ï f‚gntdmtjgm l'umd jik`d bjlãfd ld fk
sjtuktjgm pktrjigmjkfd dt bjmkmajãrd ld f‚dmtrdprjsd (tknfdku lds jiignjfjsktjgms, lds
kigrtjssdidmts, lds prgvjsjgms, jmbgriktjgms sur tgus fds pgstds " sdmsjnfds " lu njfkm tdfs qud mgm-
vkfdurs, tjtrds, dta...).
_kr fk struaturd rdtdmud, pkr fk typgfg`jd lds pg stds acgjsjs, pkr f‚jmbgriktjgm agipfêidmtkjrd
lgmmêd lkms f‚D\JA, fd fdatdur ljspgsd ld lgmmêds pdrtjmdmtds dm vud l'umd kmkfysd lu pktrjigjmd
ld f‚dmtrdprjsd dt ld sgm êvgfutjgm, kmkfysd aggrlgmmêd ï adffd ld fk `dstjgm.
1) F'ê`kfjtê katjb 9 pkssjb
Fd Njfkm lêarjt ld ldux bkàgms ljbbêrdmtds fds iåids rjacdssds a‚dst ï ljrd qud fds rjacdssds quj sd
trguvdmt ku pkssjb sgmt rdprêsdmtêds kutrd idmt lkms f‚katjb.
Fd systãid agiptknfd afkssd fds dipfgjs ld f‚katjb pkr grlrd l d fjqujljtê argjsskmtd dt fd pkssjb pkr
grlrd l‚dxj`jnjfjtê argjsskmtd.
Fk fjqujljtê êtkmt f‚kptjtuld l‚um njdm gu l‚umd arêkmad ï åtrd trkmsbgriêd dm igmmkjd, fds njdms fds
igjms fjqujlds sgmt afkssês dm ckut (brkjs ld agmstjtutjgm, fds tdrrkjms, fds agmstruatjgms, fd iktêrjdf,
fd bgmls agiidrajkf…). Fds arêkmads dt fds stgahs sgmt afkssês pkr fk sujtd dt fds njdms fds pfus
fjqujlds sgmt afkssês dm nks lu njfkm tdfs qud 5 ad qu‚jf y k dm nkmqud, dm akjssd.
;;
F‚dxj`jnjfjtê êtkmt fk lktd quj sêpkrd umd ldttd lu igidmt ld sk mkjsskmad ku igidmt ld sgm
rdingursdidmt (êacêkmad). Fds ldttds fds igjms dxj`jnfds sgmt sjtuêds dm ckut lu pkssjb lu njfkm (fd
akpjtkf, fds diprumts fds ldttds ld bjmkmadidmt) pkr agmtrd fds ldttds fds pfus dxj`jnfds sgmt sjtuêds
dm nks ld njfkm (fds ldttds bgurmjssdurs, ldttds dmvdrs Dtkt…)
Fd rêsuftkt lu njfkm 5
Fd nêmêbjad ld f'dxdrajad (^dssgurad jmtdrmd) kppkrkít ku aütê lrgjt lu njfkm prêaêlê

l'um sj`md (+) 5 (fd agiptd rêsuftkt mdt ld f‚dxdrajad sgfld arêljtdur 5 ;;:;).

Fk pdrtd (Dipfgj lêbjmjtjb) 8 ljijmutjgm lds rdssgurads kppkrkítrk ê`kfdidmt ku aütê
lrgjt lu njfkm prêaêlê l'um sj`md (-) 5 (fd agiptd rêsuftkt mdt ld f‚dxdrajad sgfld
lênjtdur 5 ;;::).
M.N 5 Fd nêmêbjad gu fk pdrtd sgmt fd rêsuftkt ld f'dxpfgjtktjgm ld f'dmtrdprjsd ku agurs l'um dxdrajad
lgmmê. Fgrsqud fd njfkm dst êtknfj ï fk lktd ld arêktjgm, jf dst ljt kfgrs « njfkm l'guvdrturd ¸
f'dxpfgjtktjgm m'kykmt pks dmagrd agiidmaê, jf m'y k mj nêmêbjad mj pdrtd.
Tm njfkm l'guvdrturd dst gnfj`ktgjrdidmt êqujfjnrê.
KA\JB 9 _KQQJB
<) _rêsdmtktjgm lu njfkm l‚kprãs fd pfkm agiptknfd ikrgakjm

Fds dmtrdprjsds sgmt tdmuds ï rdspdatdr umd prêsdmtktjgm mgrik fjsêd lu njfkm quj s‚jmspjrd lu agld
`êmêrkf ld fk mgrikfjsktjgm agiptknfd ( A@MA).
Fd njfkm ld fk sgajêtê 5 afgs 5
KA\JB IGM\KM\Q _KQQJB IGM\KM\Q
Katjb jiignjfjsê Bjmkmadidmt pdrikmdmt
Katjb ajraufkmt cgrs trêsgrdrjd _kssjb ajraufkmt cgrs trêsgrdrjd
\rêsgrdrjd l‚katjb \rêsgrdrjd lu pkssjb
\G\KF KA\JB \G\KF _KQQJB
;>

Dxdrajsds M Dxdrajsds
KA\JB I Nruts Kigrt
dt _rgv I Mdts
M-;
JIIGNJFJQK\JGM DM MGM RKFDT^ (k)
Brkjs prêfjijmkjrds
Ackr`ds ï rêpkrtjr sur pfusjdurs dxdrajads
_rjids ld rdingursdidmt lds gnfj`ktjgms
K JIIGNJFJQK\JGMQ JMAG^_G^DFFDQ (n)
A Jiignjfjsktjgms dm rdacdracd dt lêvdfgppdidmt
\ Nrdvdts, ikrquds, lrgjts dt vkfdurs sjijfkjrds
J Bgmls agiidrajkf
B Kutrds jiignjfjsktjgms jmagrpgrdffds
JIIGNJFJQK\JGMQ AG^_G^DFFDQ (a)
\drrkjms
J Agmstruatjgms
I
I Jmstkffktjgms tdacmjquds, iktêrjdf dt gutjffk`d
G Iktdrjdf ld trkmspgrt
N Ignjfjdrs, iktêrjdf ld nurdku dt kiêmk`didmts L
J Kutrds jiignjfjsktjgms agrpgrdffds
F Jiignjfjsktjgms agrpgrdffds dm agurs
J JIIGNJFJQK\JGMQ BJMKMAJD^DQ (l)
Q _råts jiignjfjsds
D Kutrds arêkmads bjmkmajãrds
\jtrds ld pkrtjajpktjgm
Kutrds tjtrds jiignjfjsês
DAK^\Q LD AGMRD^QJGM - KA\JB (d)
Ljijmutjgm lds arêkmads jiignjfjsêds
Kuìdmtktjgm lds ldttds ld bjmkmadidmt
\G\KF J ( k+n+a+l+d)
K Q\GAHQ (b)
A Ikrackmljsds
\ Iktjãrds dt bgurmjturds agmsgiiknfds
J _rglujts dm agurs
B _rglujts jmtdriêljkjrds dt prglujts rêsjludfs
_rglujts bjmjs
A A^DKMADQ LD F'KA\JB AJÂTFKM\ (`)
J Bgurmjs. lênjtdurs, kvkmads dt kagiptds
^ Afjdmts dt agiptds rkttkacês
A _drsgmmdf
T Dtkt
F
K Agiptds l'kssgajês
M Kutrds lênjtdurs
\ Agiptd ld rêùfkrjsktjgm katjb
\J\^DQ D\ RKFDT^ LD _FKADIDM\ (c)
C DAK^\ LD AGMRD^QJGM - KA\JB (j)
\ ( Dfêidmts ajraufkmts )
\G\KF JJ ( b+`+c+j)
\ \^DQG^D^JD - KA\JB
^ Acãquds dt vkfdurs ï dmakjssdr
D Nkmquds, \.@ & A_
Q Akjssds, rê`jds l'kvkmads dt kaarêljtjbs
\G\KF JJJ
\G\KF J+JJ+JJJ
;1
Dxdrajsds
_KQQJB
M M-;
AK_J\KTS _^G_^DQ
Akpjtkf sgajkf gu pdrsgmmdf (;)
igjms5 Katjgmmkjrds, akpjtkf sgusarjt mgm kppdfê lgmt vdrsê
B _rjid l'êijssjgm, ld busjgm, l'kppgrt
J Dakrts ld rêêvkfuktjgm
M ^êsdrvd fê`kfd
K Kutrds rêsdrvds
M ^dpgrt ï mguvdku (>)
A ^êsuftkt mdts dm jmstkmad l'kbbdatktjgm (>)
D ^êsuftkt mdt ld f'dxdrajad (>)
I \G\KF LDQ AK_J\KTS _^G_^DQ (k)
D AK_J\KTS _^G_^DQ KQQJIJFDQ (n)
M Qunvdmtjgms l'jmvdstjssdidmt
\
_rgvjsjgms rê`fdidmtêds
_ LD\\DQ LD BJMKMADIDM\ (a)
D Diprumts gnfj`ktkjrds
^ Kutrds ldttds ld bjmkmadidmt
K _^GRJQJGMQ LT^KNFDQ _GT^ ^JQ[TDQ D\ ACK^@DQ (l)
M _rgvjsjgms pgur ackr`ds
D _rgvjsjgms pgur rjsquds
M _rgvjsjgms pgur jipgts
\ DAK^\Q LD AGMRD^QJGM - _KQQJB (d)
Kuìdmtktjgm lds arêkmads jiignjfjsêds
Ljijmutjgm lds ldttds ld bjmkmadidmt
\G\KF J ( k+n+a+l+d )
_ LD\\DQ LT _KQQJB AJÂTFKM\ (b)
K Bgurmjssdurs dt agiptds rkttkacês
Q Afjdmts arêljtdurs, kvkmads dt kagiptds
Q _drsgmmdf
J Gr`kmjsids sgajkux
B Dtkt
Agiptds l'kssgajês
A Kutrds arêkmajdrs
J Agiptds ld rêùfkrjsktjgm - pkssjb
^ KT\^DQ _^GRJQJGMQ _GT^ ^JQ[TDQ D\ ACK^@DQ (`)
A DAK^\Q LD AGMRD^QJGM - _KQQJB (c) ( Dfêidmts ajraufkmts )
T \G\KF JJ ( b+`+c )
\ \^DQG^D^JD _KQQJB
^ Arêljts l'dsagiptd
D Arêljt ld trêsgrdrjd
Q Nkmquds ( sgflds arêljtdurs )
G \G\KF JJJ
\G\KF J+JJ+JJJ
(;) Akpjtkf pdrsgmmdf lênjtdur

(>) Nêmêbjajkjrd (+) gu Lêbjajtkjrd (-)
;<
4) Kmkfysd lu njfkm
k) Fd _kssjb ld njfkm 5 Fds rdssgurads
Fd pkssjb dxprjid ï fk lktd l'êtknfjssdidmt lu njfkm f'grj`jmd, fk sgurad dt fd igmtkmt lds akpjtkux sd
trguvkmt ï fk ljspgsjtjgm ld f'dmtrdprjsd.
Fds rdssgurads pduvdmt kvgjr umd trjpfd grj`jmd 5

Fds rdssgurads bgurmjds pkr f‚dxpfgjtkmt gu pkr fds kssgajês ld f'dmtrdprjsd dt quj y sgmt
ikjmtdmuds l'umd ikmjãrd lurknfd. Dffds sgmt agmstjtuêds pkr fds kppgrts lu akpjtkf.

Adffds quj gmt êtê bgurmjds pkr lds tjdrs (bgurmjssdurs, nkmquds) dt quj lgjvdmt åtrd rdstjtuêds
gu rdingursêds ï pfus gu igjms fgmùd êacêkmad. Ad sgmt fds ldttds.

Adffds arêêds pkr f'dmtrdprjsd dffd-iåid ï fk sujtd ld sgm katjvjtê dt quj gmt êtê fkjssêds ï sk
ljspgsjtjgm 5 ad sgmt fds rêsuftkts dt fds rêsdrvds.
Gm pdut ljrd qu‚jf dxjstd ldux typds ld rdssgurads 5

^dssgurads dxtdrmds 5 ad sgmt adffds quj prgvjdmmdmt l'k`dmts êagmgijquds kutrds qud
f'dmtrdprjsd dffd-iåid, jf s'k`jt lu akpjtkf dt lds ldttds.

^dssgurads jmtdrmds 5 ad sgmt adffds quj prgvjdmmdmt ld f'dmtrdprjsd dffd-iåid, jf s'k`jt lds
nêmêbjads.
Jf dst sunljvjsê dm 1 `rkmlds ikssds 5

Fd bjmkmadidmt pdrikmdmt

Fd _kssjb ajraufkmt cgrs trêsgrdrjd
Fk \rêsgrdrjd lu _kssjb

Fk afkssd ; 5 Fd bjmkmadidmt pdrikmdmt 5

Dffd agiprdml fds sgiids quj kppkrtjdmmdmt ku prgprjêtkjrd ld f‚dmt rdprjsd 5 ad sgmt fds akpjtkux
prgprds (Kppgrt/akpjtkf) dt fds sgiids agrrdspgmlkmtds ï lds ldttds ï pfus l‚um km (Diprumt kuprãs
fds êtknfjssdidmts ld arêljts, fds diprumts gnfj`ktkjrds, bgurmjssdurs l‚jiignjfjsktjgms...) ad sgmt
lds ldttds ld bjmkmadidmt 5 Jf agiprdml tgutds fds rdssgurads quj sgmt lurknfd ï fk ljspgsjtjgm ld
f‚dmtrdprjsd.
Fk afkssd < 5 Fd pkssjb ajraufkmt cgrs trêsgrdrjd
Dffd agiprdml fds sgiids luds ï lds tjdrs (pdrsgmmds dxtêrjdurds ld f‚dmtrdprjsd dt quj gmt lds
rdfktjgms kvda dffd), arêkmajdrs ld f‚dmtrdprjsd fgrsqud ads ldttds sgmt mêds ï jmtdrvkffd igjms l‚um km
5 ad sgmt lds ldttds lu pkssjb ajraufkmt cgrs trêsgrdrjd (Ldttds bgurmjssdurs, bgurmjssdurs dbbdt ï pkydr
arêljtdurs ljvdrs, lds ldttds dmvdrs f‚Dtkt dt fds gr`kmjsids sgajkux…)
Fk runrjqud 4 5 fk trêsgrdrjd-pkssjb 5
Ad sgmt fds sgiids luds ï lds nkmquds (fd sgfld ld agiptd nkmakjrd dst arêljtdurs, fds lêaguvdrts
nkmakjrds, fds arêljts l‚dsagiptd).
;4
n) F‚katjb lu njfkm 5 fds dipfgjs

F'katjb igmtrd agiidmt ï umd lktd lgmmêd sgmt utjfjsêds fds rdssgurads jmljquêds lkms fd pkssjb5 jf
dxprjid f'dipfgj quj k êtê bkjt lds rdssgurads.
Fds dipfgjs bjùrkmt ï f'katjb lu njfkm sgmt ld ldux grlrds 5

Lds njdms quj rdstdmt fgm`tdips ï tk ljspgsjtjgm ld f'dmtrdprjsd lkms fdur êtkt l'kaqujsjtjgm 8

L'kutrds êfêidmts, ku agmtrkjrd, ackm`dmt rkpjldidmt. Fds ikrackmljsds pkr fdur vdmtd
sgmt trkmsbgriêds dm arêkmads sur fds afjdmts, dm dspãads dm akjssd gu dm kvgjrs dm nkmqud.
Adux-aj sdrvjrgmt dmsujtd ï kacdtdr lds ikrackmljsds dt kjmsj ld sujtd.
Jf dst sunljvjsê dm 1 `rkmlds 5

F‚katjb jiignjfjsê

F‚katjb ajraufkmt cgrs trêsgrdrjd

Fk trêsgrdrjd-katjb

Fk afkssd > 5 F‚katjb jiignjfjsê
Agiprdml f‚dmsdinfd lds njdms dt lds lrgjts quj gmt pgur vgaktjgm ld rdstdr Lurknfdidmt lkms
f‚dmtrdprjsd, jf dst sunljvjsê dm 5

Jiignjfjsktjgms dm mgm-vkfdurs

Jiignjfjsktjgms jmagrpgrdffds

Jiignjfjsktjgms agrpgrdffds

Jiignjfjsktjgms bjmkmajãrds

Fk afkssd 1 5 F‚katjb ajraufkmt cgrs trêsgrdrjd
Agiprdml f‚dmsdinfd lds njdms dt lds lrgjts quj md sgmt pks ldstjmês ï rdstdr lur knfdidmt lkms
f‚dmtrdprjsd a‚dst ï ljrd jfs gmt umd lurêd jmbêrjdurd ï umd kmmêd, jf sd agipgsd lds stgahs, lds
arêkmads ld f‚katjb ajraufkmt, lds tjtrds dt vkfdurs ld pfkadidmt

Fk runrjqud 44 5 fk \rêsgrdrjd ‑ katjb
Dffd agiprdml fds ljspgmjnjfjtês dt fd s fjqujljtês ld f‚dmtrdprjsd (kvgjr dm nkmqud dt fds dspãads dm
akjssd).
;2

2) Rkrjktjgms lu njfkm
Fd njfkm rdtrkad fk sjtuktjgm pktrjigmjkfd l‚umd dmtrdprjsd ï umd lktd lgmmêd. Ackqud gpêrktjgm
dbbdatuêd dmtrkímd umd igljbjaktjgm lu njfkm, adrtkjmds gpêrktjgms igljbjdmt fd njfkm skms igljbjdr fk
sjtuktjgm ld f‚dmtrdprjsd pkr agmtrd l‚kutrds gpêrktjgms dmtrkímdmt um ackm`didmt lu pktrjigjmd ld
f‚dmtrdprjsd lø ï um rêsuftkt.
k) Gpêrktjgms m‚dmtrkímkmt pks ld ackm`didmts lu pktrjigjmd ld f‚dmtrdprjsd

Fds gpêrktjgms quj md agmadrmdmt qud fds runrjquds l‚katjb lu njfkm, qukml f‚gpêrktjgm md
agmadrmd qud f‚katjb lu njfkm mgus agmstktgms lds igljbjaktjgms ku mjvdku lds runrjquds,
ikjs fd tgtkf lu njfkm md ackm`d pks.

Fds gpêrktjgms quj md agmadrmdmt qud fds pgstds lu pkssjb lu njfkm, fd tgtkf lu njfkm md
ackm`d pks ê`kfdidmt.

Fds gpêrktjgms quj agmadrmdmt um pgstd l‚katjb dt um pgstd lu pkssjb, fd tgtkf lu njfkm
ackm`d skms ackm`didmt lu pktrjigjmd ld f‚dmtrdprjsd.
n) Gpêrktjgms dmtrkímkmt um ackm`didmt lu pktrjigjmd ld f‚dmtrdprjsd
Qkackmt qud tgutd dmtrdprjsd k um gnedatjb fuarktjb, pfusjdurs gpêrktjgms dbbdatuêds sd

trklujsdmt pkr lds lêpdmsds (ackr`ds) dm vud ld lê`k`dr lds rdssgurads mguvdffds pkr
f‚dxdrajad ld f‚katjvjtê (prglujts). Fds gpêrktjgms quj agmadrmkmt fds ackr`ds gu fds
prglujts sd trklujskmt pkr um rêsuftkt nêmêbjajkjrd gu lêbjajtkjrd, dffd fkjssd kppkrkítrd um
rêsuftkt quj dst agmsjlêrê agiid um rêsuftkt dm pfus (nêmêbjad) ï jmsarjrd ku pkssjb lu
njfkm. Qds gpêrktjgms dmtrkímdmt um ackm`didmt ld fk sjtuktjgm lu pktrjigjmd ld
f‚dmtrdprjsd.
;0
K__FJAK\JGM M¿; 5 FD NJFKM LD A^DK\JGM

Fd ?;/?4/>?>?, LKGTJ lêajld l‚guvrjr umd umjtê agiidrajkfd QK^F « ACDU LKGTJ ¸. _gur fk
arêktjgm ld sgm dmtrdprjsd, jf kppgrtd umd êpkr`md ld <????? IKL dm dspãad, lurkmt ad iåid igjs
jf kacãtd um ik`ksjm agiidrajkf pgur >????? IKL, um vêfgigtdur pgur ;4??? IKL, lds
rkygmmk`ds dt um agiptgjr pgur <???? IKL, dt lds ikrackmljsds pgur ;1???? IKL. Jf guvrd um
agiptd ï fk nkmqud pgpufkjrd dt y lêpgsd ;4??? IKL.
\rkvkjf ï bkjrd 5 Dtknfjr fd njfkm ld agm stjtutjgm ld f‚dmtrdprjsd « ACDU LKGTJ ¸ ku 1; ikj
>?>? 7
Agrrdatjgm 5
Fd njfkm ld fk sgajêtê 5 ACDU LKGTJ.QK^F afgs 5 ?;/?4/>?>?
A> Katjb jiignjfjsê A; Bjmkmadidmt pdrikmdmt
>1 Jiignjfjsktjgms agrpgrdffds ;; Akpjtkux prgprds
>1> Agmstruatjgms ;;; Akpjtkf sgajkf gu pdrsgmmdf
>1>; Nîtjidmts >?????.?? ;;;; Akpjtkf sgajkf <?????.??
>1< Iktêrjdf ld trkmspgrt
>1<? Iktêrjdf ld trkmspgrt ;4???.??
>14 Ignjfjdr, iktêrjdf ld
nurdku dt kiêmk`didmts
ljvdrs
>14; ignjfjdr ld nurdku <????.??
A1 Katjb ajraufkmt C\ A< _kssjb ajraufkmt C\
1; Qtgahs << Ldttds lu pkssjb ajraufkmt
1;; Ikrackmljsds
1;;; ikrackmljsds (`rgupd k) ;1????.??
A; \rêsgrdrjd A; \rêsgrdrjd
4; \rêsgrdrjd l‚katjb 44 \rêsgrdrjd lu pkssjb
4;< Nkmquds, trêsgrdrjd `êmêrkfd
dt acãquds pgstkux lênjtdurs
4;<; nkmquds (sgfld lênjtdur) ;4???.??
\G\KF KA\JB <?????.?? \G\KF _KQQJB <?????.??
;3
K__FJAK\JGM M¿< 5 TM NJFKM L‚GTRD^\T^D

Fds gpêrktjgms sujvkmtds gmt êtê rêkfjsê pkr Ir. ^KACJL dt CKIJL fgrs ld fk arêktjgm l‚umd
QK^F 5 Fdurs kppgrts pgrtdmt sur 5
Lds bgmls ld <????? IKL, 3?% lêpgsê dm nkmqud dt fd rdstd dm akjssd (4;<;,
4;2;,;;;;)
Tmd vgjturd ld tgurjsid dstjiêd ï ;>???? IKL (>1<?, ;;;;)
Lu ignjfjdr ld nurdku l‚umd vkfdur ld ;????? IKL (>14;, ;;;;)
^ã`fdidmt lds brkjs ld mgtkjrd ;???? IKL pkr acãqud (>;;;, 4;<;)
^ã`fdidmt lds brkjs ld punfjajtê fê`kfd 4??? IKL dm dspãads (>;;0, 4;2;)
Kaqujsjtjgm l‚um bgmls ld agiidrad ;4???? IKL lgmt >?% dst rdfktjb ï lds
ikrackmljsds agmtrd acãqud. (1;;;, >>1?, 4;<;)
F‚dmtrdprjsd k agmtrkatê um diprumt kuprãs ld fk NIAD l‚um igmtkmt ld >4????
IKL sur 4 kms. (;<3;, 4;<;) Kaqujsjtjgm ld Iktêrjdf jmbgriktjqud 2???? IKL
agmtrd acãqud (>144, 4;<;)
Kaqujs jtjgm l‚um _cgtgagpjdur 4??? IKL dm dspãads. (>14>, 4;2;)
\KB 5 Dfkngrdr fd Njfkm l‚guvdrturd ld f‚dmtrdprjsd 7
Agrrdatjgm 5
Fd njfkm ld fk sgajêtê 5 K\FKQ.QK afgs 5 ?;/?;/>?>?
>; Jiignjfjsktjgms dm mgm- ;; Akpjtkux prgprds
vkfdurs ;;; Akpjtkf sgajkf gu pdrsgmmdf
>;; Brkjs prêfjijmkjrds ;;;; Akpjtkf sgajkf <?????,??
>;;; Brkjs ld agmstjtutjgm ;????,?? ;< Ldttds ld bjmkmadidmt
>;;0 Brkjs ld punfjajtê 4???,?? ;<3 Kutrds ldttds ld
>> Jiignjfjsktjgms bjmkmadidmt
jmagrpgrdffds ;<3; Diprumts kuprãs lds >4????,??
>>1 Bgmls agiidrajkf êtknfjssdidmts ld arêljt
>>1? Bgmls agiidrajkf ;>????,??
>1<? Iktêrjdf ld trkmspgrt ;>????,??
ljvdrs
>14; Ignjfjdr ld nurdku ;?????,??
>14> Iktêrjdf ld nurdku 4???,??
>144 Iktêrjdf jmbgriktjqud 2????,??
1; Qtgahs
1;; Ikrackmljsds
1;;; Ikrackmljsds (`rgupd k) 1????,??
4;<; Nkmquds (sgfld lênjtdur) ;1????,??
4;2 Akjssds, rê`jds l'kvkmads dt
kaarêljtjbs
4;2; Akjssds 0????,??
\G\KF KA\JB 24????,?? \G\KF _KQQJB 24????,??
>;
FK QD[TDMQD M¿4 5 KMKFZQD AGI_\KNFD LDQ G_D^K\JGMQ

;) Lêbjmjtjgm dt prgaêlurd
F‚dmrd`jstrdidmt agiptknfd s‚dbbdatud dm tdrids l‚dipfgjs dt rdssgurads a‚dst ï ljrd f‚grj`jmd ld
f‚gpêrktjgm dt agiidmt k êtê utjfjsêd adttd grj`jmd ld bjmkmadidmt.
k) ^dssgurad ld bjmkmadidmt
Gm dmtdml pkr rdssgurad ld bjmkmadidmt fds igydms quj gmt pdrijs fk rêkfjsktjgm lds gpêrktjgms
n) Dipfgjs lds rdssgurads ld bjmkmadidmt
_kr dipfgj, gm lêsj`md, f‚utjfjsktjgm quj k êtê bkjtd ld ad igydm, pkr agmsêqudmt, agiptknjfjsdr umd
gpêrktjgm rdvjdmt ï pr êajsdr fd igydm ld f‚gpêrktjgm a‚dst-ï-ljrd fk rdssgurad dt ï igmtrdr agiidmt
adttd rdssgurad k-t-dffd utjfjsêd a‚dst-ï-ljrd f‚dipfgj.

Dxdipfd 5 Kackt ld iktjãrd ; ãrd dm dspãads pgur >???? IKL
Gpêrktjgms Dipfgjs ^dssgurads
Kackt ld iktjãrd ;êrd dm dspãads Kackt ld I_ 5 >????,?? IKL Akjssd 5 >????,?? IKL
K__FJAK\JGM M¿; 5 KMKFZQD LDQ G_D^K\JGMQ AGI_\KNFDQ

_gur agiidmadr sgm katjvjtê agiidrajkfd, fd agiidràkmt LKGTJ k dbbdatuê fds gpêrktjgms
sujvkmtds 5

Kppgrt l‚um fgakf agiidrajkf l‚umd vkfdur ld >????? IKL dt l‚umd sgiid lêpgsêd dm
nkmqud ld ;1???? IKL

Kaqujsjtjgm pkr acãqud nkmakjrd um iktêrjdf ld trkmspgrt dt um iktêrjdf ld nurdku pgur lds
vkfdurs rdspdatjvds ld 3???? IKL dt 2??? IKL

^dtrkjt ld fk nkmqud pgur kfjidmtdr fk akjssd >???? IKL

Kackt ld ikrackmljsds pgur umd vkfdur ld ;0??? IKL lgmt ;???? IKL pkr acãqud fd rdstd
dm dspãad

Rdmtd ld ikrackmljsds kykmt agøtê 4??? IKL, pgur umd vkfdur ld 2??? IKL rê`fêd agiid
sujt 5 <??? IKL pkr acãqud nkmakjrd fd rdstd dm dspãad

Rdmtds ld ikrackmljsds kykmt agøtê 1??? IKL, pgur um igmtkmt ld >4?? IKL rê`fêds
;4?? IKL ku agiptkmt pkr acãqud fd rdstd ï arêljt

^daguvrdidmt ld fk arêkmad rdfktjvd ï f‚gpêrktjgm(b) dm rdadvkmt um acãqud ld 2?? IKL dt
fd rdstd dm dspãad
\rkvkjf ldikmlê
Kmkfysdr tgutds fds gpêrktjgms dbbdatuêds pkr f‚dmtrdprjsd LKGTJ dm tdrids ld rdssgurads dt dipfgjs
(sgus bgrid ld tknfdku D-^) 7
>>
Agrrdatjgm 5
F‚kmkfysd lds gpêrktjgms dbbdatuêds pkr f‚dmtrdprjsd LKGTJ dm tdrids ld rdssgurads dt dipfgjs 5
Gpêrktjgms dt Fds agiptds K _ IL IA D ^ L A + -

;;;0 5 Akpjtkf pdrsgmmdf * >?????,?? * * *
?; >1>; 5 Agmstruatjgms * ;1????,?? * * *
4;<; 5 Nkmqud * 11????,?? * * *
>1<? 5 Iktêrjdf ld trkmspgrt * 3????,?? * * *

?> >14> 5 Iktêrjdf ld nurdku * 2???,?? * * *
4;<; 5 Nkmqud * 32???,?? * * *
4;<; 5 Nkmqud * >????,?? * * *
?1
4;2; 5 Akjssd * >????,?? * * *
1;;; 5 Ikrackmljsds * ;0???,?? * * *
?< 4;<; 5 Nkmqud * ;????,?? * * *
4;2; 5 Akjssd * 0???,?? * * *
1;;; 5 Ikrackmljsds * <???,?? * * *
4;<; 5 Nkmqud * >???,?? * * *
?4 4;2; 5 Akjssd * 4???,?? * * *
;;:; 5 ^êsuftkt (QA)(+) * ;???,?? * * *
1;;; 5 Ikrackmljsds * ;4??,?? * * *
4;<; 5 Nkmqud * ;???,?? * * *
?2 1<>; 5 Afjdmts * 4??,?? * * *
;;:: 5 ^êsuftkt (QL)(-) * 1???,?? * * *
4;<; 5 Nkmqud * 2??,?? * * *
?0 4;2; 5 Akjssd * <??,?? * * *
1<>; 5 Afjdmts * ;???,?? * * *
\G\KF <<4???,?? <<4???,??
Fd prjmajpd ld fk pkrtjd lgunfd

Gm rdikrqud qud l‚ê`kfjtê ^dssgurads 9 Dipfgjs dst vêrjbjêd akr 5

\gtkf lds rdssgurads 9 <<4???,?? IKL

\gtkf lds dipfgjs 9 <<4???,??IKL
>1
K__FJAK\JGM M¿> 5
Ir. ^KACJL k arêê sgm dmtrdprjsd MKPK^K.QK^F KT fd ?;/?</>?>? dm kppgrtkmt fds êfêidmts
sujvkmts 5

Fgakf 5 4?????,?? IKL

Iktêrjdf ld trkmspgrt 5 ;?????,?? IKL

Iktêrjdf ld nurdku 5 >????,?? IKL

Tm igmtkmt ld 1????,?? IKL dm dspãads lgmt >????,?? IKL lêpgsês ï fk nkmqud NIAD
NKMH.
Ku agurs lu igjs ld Kvrjf >?>?, jf k dbbdatuê fds gpêrktjgms sujvkmtds 5
?>/?</>? 5 Kackts l‚um ignjfjdr ld nurdku pkr fk akjssd ;????,?? IKL.
?4/?</>? 5 Kaqujsjtjgm l‚um ijarg-grljmktdur >4???,?? IKL pkr acãqud nkmakjrd.
?3/?</>? 5 Kackts ld ikrackmljsds ;>???,?? IKL 5 4?% dm dspãads dt 4?% ï arêljt.
;?/?</>? 5 Rdmtds ld ikrackmljsds ><???,?? IKL, ;/1 dm nkmqud, ;/1 dm dspãads dt ;/1 ï arêljt.
;1/?</>? 5 ^ã`fdidmt l‚umd ldttd bgurmjssdur 2???,?? IKL pkr fk akjssd.
;2/?</>? 5 Kackts ld ikrackmljsds pkr acãqud nkmakjrd ;????,?? IKL.
;:/?</>? 5 Rdmtds ld ikrackmljsds ï ;???? IKL 5 <???,?? pkr fk nkmqud dt fd rdstd ï arêljt.
>1/?</>? 5 Dmakjssdidmt l‚umd arêkmad sur fd afjdmt dm dspãads <???,?? IKL.
>0/?</>? 5 Rdrsdidmt l‚dspãads ï fk nkmqud <???,?? IKL.
>3/?</>? 5 Agmtrkatdr um diprumt nkmakjrd (vdrsê ï fk nkmqud) ;?????,?? IK L.
>:/?</>? 5 Kaqujsjtjgm l‚umd vgjturd ï <? ???,?? IKL, ¹ pkr acãqud dt fd rdstd ï arêljt (;< igjs).
1?/?</>? 5 Rdmtd ld ikrackmljsds ;>??? IKL, 4???,?? IKL pkr fk nkmqud dt fd rdstd pkr fk
akjssd.
\rkvkjf ï bkjrd 5
;) Kmkfysdr lkms um tknfdku fds gpêrktjgms lu igjs Kvrjf dm tdrids ld rdssgurads/dipfgjs 7
>) Rêrjbjdr fd prjmajpd ld fk pkrtjd lgunfd 7
><

Agrrdatjgm 5
;) \knfdku lds rdssgurads dt lds dipfgjs 5
Lktd Dipfgjs Igmtkmt ^dssgurads Igmtkmt

Nîtjidmts 4?????,??
Iktêrjdf ld trkmspgrt ;?????,??
?;/?< Iktêrjdf ld nurdku >????,?? Akpjtkf pdrsgmmdf 24????,??
Nkmqud >????,??
Akjssd ;????,??
?>/?< Ignjfjdr ld nurdku ;????,?? Akjssd ;????,??
?4/?< Iktêrjdf jmbgriktjqud >4???,?? Nkmqud >4???,??
Akjssd 2???,??
?3/?< Kackt ld Ikrackmljsds ;>???,??
Bgurmjssdurs 2???,??
Nkmqud 3???,??
;?/?< Akjssd 3???,?? Rdmtds ld Ikrackmljsds ><???,??
Afjdmts 3???,??
;1/?< Bgurmjssdurs 2???,?? Akjssd 2???,??
;2/?< Kackts ld Ikrackmljsds ;????,?? Nkmqud ;????,??
Nkmqud <???,??
;:/?< Rdmtds ld Ikrackmljsds ;????,??
Afjdmts 2???,??
>1/?< Akjssd <???,?? Afjdmts <???,??
>0/?< Nkmqud <???,?? Akjssd <???,??
>3/?< Nkmqud ;?????,?? Diprumts ;?????,??
Nkmqud >????,??
>:/?< Iktêrjdf ld trkmspgrt <????,??
Bgurmjssdurs l‚jiignjfjsktjgms >????,??
Nkmqud 4???,??
1?/?< Rdmtds ld Ikrackmljsds ;>???,??
Akjssd 0???,??
\gtkf :10???,?? \gtkf :10???,??
>) Fd prjmajpd ld fk pkrtjd lgunfd

Gm rdikrqud qud l‚ê`kfjtê ^dssgurads 9 Dipfgjs dst vêrjbjêd akr 5

\gtkf lds rdssgurads 9 :10???.?? IKL

\gtkf lds dipfgjs 9 :10???.?? IKL
>4
FK QD[TDMAD M¿2 5 FD AGI_\D

;) Lêbjmjtjgm
_kr agmvdmtjgm fd agiptd dst um tknfdku dm ldux pkrtjds, fd aütê `kuacd lu agiptd dst rêsdrvê kux
dipfgjs dt fd aütê lrgjt kux rdssgurads

Fd aütê `kuacd, rêsdrvê kux dipfgjs, dst kppdfê 5 LDNJ\ l'gú fd vdrnd lênjtdr um agiptd
quj vdut ljrd dmrd`jstrdr gu jiputdr umd sgiid gu um iguvdidmt ï sgm lênjt 8

Fd aütê lrgjt, rêsdrvê kux rdssgurads dst kppdfê 5 A^DLJ\ l‚gú fd vdrnd arêljtdr um
agiptd quj vdut ljrd dmrd`jstrdr gu jiputdr umd sgiid gu um iguvdidmt ï sgm arêljt 8

Fd sgfld l'um agiptd dst fk ljbbêrdmad dmtrd fd tgtkf lds sgiids jmsarjtds ku lênjt dt fd tgtkf
lds sgiids jmsarjtds ku arêljt
Qj fd tgtkf lu lênjt dst supêrjdur ku tgtkf lu arêljt fd sgfld dst lênjtdur (QL) 8
ad sgfld lgjt åtrd jmsarjt ku arêljt lu agiptd pgur ê`kfjsdr fd agiptd (L9A).
Qj fd tgtkf lu lênjt dst jmbêrjdur ku tgtkf lu arêljt fd sgfld dst arêljtdur (QA) 8
jf lgjt åtrd jmsarjt ku lênjt lu agiptd pgur ê`kfjsdr (L9A).
Krråtdr um agiptd, a‚dst akfaufdr sgm sgfld bjmkf (lênjtdur gu arêljtdur)
Guvrjr um agiptd a'dst jmsarjrd fd sgfld lê`k`ê ku igidmt ld bdridturd lu
aütê ld sk mkturd ( QL) ku lênjt dt fd sgfld arêljtdur ku arêljt.
>) Fk tdmud l'um agiptd
Jf dxjstd pfusjdurs bkàgms ld tdmjr um agiptd ikjs qudf qud sgjt fk prêsdmtktjgm, fd agiptd fd agiptd
lgjt agmtdmjr fds jmbgriktjgms sujvkmtds 5

Fds lktds lds gpêrktjgms

Fds fjndffês lds gpêrktjgms

Fds igmtkmts jiputês

Fds sgflds lênjtdurs gu arêljtdurs
MN 5 Ads jmbgriktjgms sgmt utjfds ku agmtrüfd sur pjãads dt ï fk ldikmld l'dxpfjaktjgm.
k) Agiptd ï agfgmmds rd`rgupêds gu ikrjêds
Muiêrg ld agiptd 5 f‚jmtjtufê ld agiptd
Iguvdidmts Qgflds
Lktds fjndffds
L A QL QA
\G\KF
>2

n) Agiptd ï agfgmmds sêpkrêds

Lktds Fjndffês Lênjt Lktds Fjndffês Arêljt
\gtkf lênjt \gtkf arêljt
a) Agiptd sacêiktjqud (dm \)

Lênjt Arêljt
QJ (katjb) QJ (pkssjb)
QA QL
\gtkf Lênjt \gtkf Arêljt
1) Fd prjmajpd ld fk pkrtjd lgunfd

Fk agiptknjfjtê `êmêrkfd kmkfysd fds iguvdidmts ld vkfdurs ku igydm lds agiptds, f'jmsarjptjgm
lkms fds agiptds dst sguijsd ï lds rã`fds quj kssurdmt fk aggrljmktjgm agiptknfd, fds dmtrdprjsds
klgptdmt umd tdacmjqud pdridttkmt l'gnsdrvdr fds drrdurs dt ld bkjrd um agmtrüfd 5 a'dst fk
agiptknjfjtê ï pkrtjd lgunfd
_gur ackqud gpêrktjgm gm lênjtd ku igjms um agiptd dt gm arêljtd ku igjms um agiptd tdf qud fd
tgtkf lênjt dst ê`kf ku tgtkf arêljt.
K__FJAK\JGM M¿; 5 FD AGI_\D

Fds gpêrktjgms sujvkmtds gmt êtê rêkfjsêds dm dspãad (gatgnrd >?;:)
?;/;? 5 Kvgjr dm akjssd 5 4??? IKL
?>/;? 5 Kackt ld ikrackmljsd 5 >??? IKL
?3/;? 5 Rdmtds ld ikrackmljsds 5 ;??? IKL
?:/;? 5 Kackts ld bgurmjturds ld nurdku 5 3?? IKL
;?/;? 5 Rdmtds ld ikrackmljsds 5 >??? IKL
;;/;? 5 ^ã`fdidmt êfdatrjajtê 5 >?? IKL
>?/;? 5 ^ê`fdr fds skfkjrds lu igjs 5 4?? IKL
\rkvkjf ldikmlê 5
_rêsdmtdr fd agiptd akjssd sdfgm fds ljbbêrdmts trkaês 7
>0

Agiptd ï agfgmmds sêpkrêds
LDNJ\ 4;<; 5 FK NKM[TD A^DLJ\
Lktd Fjndffds Lênjt Lktd Fjndffds Arêljt
?;/?> Qgfld jmjtjkf :320<<,3? ?1/?> Acdqud m¿>;? ;124,2?
?1/?> Afjdmts 1><4?,?? ?2/?> Acdqud m¿>;; <240?,??
?3/?> Rdrsdidmt ;>???,?? ;>/?> Rjrdidmt 1;:1>>,??
;4/?> Acdqud m¿>;> >03444,1?
;0/?> Acdqud m¿>;1 ;11:3>,:?
>?/?> Dbbdts ;021>?,1?
Acdqud m¿>;< ;>:;?,4?
>3/?> Acdqud m¿>;4 >402?,>?
>3/?> Qgfld lênjtdur 12<?3,??
\gtkf Lênjt ;?1;;:<,3? \gtkf Arêljt ;?1;;:<,3?

Agiptd ï agfgmmds rd`rgupêds gu ikrjêds
4;<; 5 FK NKM[TD
Iguvdidmts Qgflds
Lktds fjndffds
L A QL QA
?;/?> Qgfld jmjtjkf - - :320<<,3? -
?1/?> Afjdmts 1><4?,?? - ;?;:;:<,3? -
?1/?> Acdqud m¿>;? - ;124,2? ;?;03>:,>? -
?2/?> Acdqud m¿>;; - <240?,?? :0;>4:,>? -
?3/?> Rdrsdidmt ;>???,?? - :31>4:,>? -
;>/?> Rjrdidmt - 1;:1>>,?? 221:10,>? -
;4/?> Acdqud m ¿>;> - >03444,1? 13413;,:? -
;0/?> Acdqud m ¿>;1 - ;11:3>,:? >4;1::,?? -
>?/?> Dbbdt ld agiidrad - ;021>?,1? 04?03,0? -
>3/?> Acdqud m ¿>;< - ;>:;?,4? 2>;23,>? -
>3/?> Acdqud m ¿>;4 - >402?,>? QB 5 12<?3,?? -
1?
K__FJAK\JGM M¿1 5 FD AGI_\D

Fds gpêrktjgms sujvkmtds gmt êtê rêkfjsêds pkr f‚dmtrdprjsd (fds Zdux Mgjr. QK^F) pdmlkmt fd igjs
ld ikrs >?;:.
?;/?1 5 Fd sgfld jmjtjkf ld agiptd bgurmjssdur dst arêljtdur ld ;4????,?? IKL
?4/?1 5 Kackt ï arêljt lds ikrackmljsds ld 4????,?? IKL (bkaturd m¿;<4)
;?/?1 5 ^ã`fdidmt ld fk ldttd bgurmjssdur pkr acãqud nkmakjrd m¿;>1<42 5<????,?? IKL
1?/?1 5 Kaqujsjtjgms l‚umd vgjturd (LKAJK), l‚umd vkfdur ;4????,?? IKL. Fd rã`fdidmt k êtê
dbbdatuê agiid sujt
•
4?% ï arêljt 2? egurs
•
4?% ï arêljt > kms
\rkvkjf ldikmlê 5 _rêsdmtdz fd agiptd bgurmjssdur sdfgm fds trgjs prêsdmtktjgms 7
^dikrqud 5

_gur fds vdmtds ï arêljt 5 gm lênjtd fd agiptd 5 1<>; 5 afjdmts

_gur fds kaqujsjtjgms gu fds kackts ï arêljt 5 sgjt um êfêidmt ld fk afkssd > gu ld fk afkssd 2,
gm arêljtd fds agiptds sujvkmts 5
Qj fd njdm kaqujs ld fk A2 gm arêljtd fd agiptd 5 <<;; 5 Bgurmjssdurs
Qj fd njdm kaqujs ld fk A> 5 fk lurêd ld arêljt dst jipgrtkmtd pgur fk
lêtdrijmktjgm ld agiptd ld pkssjb 5
- 6; km 5 gm arêljtd fd agiptd 5 <<3; 5 ldttds sur
kaqujsjtjgms lds jiignjfjsktjgms
- =; km 5 gm arêljtd fd agiptd 5 ;<32 5 bgurmjssdurs lds
jiignjfjsktjgms
Agrrdatjgm 5

Agiptd sacêiktjqud (dm \)
LDNJ\ <<;; 5 BGT^MJQQDT^Q A^DLJ\
;?/?1 Acdqud m¿;>1<42 <????,?? ?;/?1 Qgfld jmjtjkf ;4????,??
1;/?1 Qgfld Arêljtdur ;2????,?? ?4/?1 Bkaturd m¿ ;<4 4????,??
\gtkf Lênjt >?????,?? \gtkf Arêljt >?????,??

Agiptd ï agfgmmds sêpkrêds
LDNJ\ <<;; 5 BGT^MJQQDT^Q A^DLJ\
;?/?1 Acdqud m¿;>1<42 <????,?? ?;/?1 Qgfld jmjtjkf ;4????,??
1;/?1 Qgfld Arêljtdur ;2????,?? ?4/?1 Bkaturd m¿ ;<4 4????,??
\gtkf Lênjt >?????,?? \gtkf Arêljt >?????,??
1;

Agiptd ï agfgmmds rd`rgupêds gu ikrjêds
<<;; 5 BGT^MJQQT^Q
Iguvdidmts Qgflds
Lktds fjndffds
L A QL QA
?;/?1 Qgfld jmjtjkf - - - ;4????,??
?4/?1 Bkaturd m¿;<4 - 4????,?? - >?????,??
;?/?1 Acãqud m¿;>1<42 <????,?? - - QB 5 ;2????,??
DSDÂJAD M¿; 5 FD AGI_\D AGI_\KNFD

_dmlkmt fd igjs ld Ikrs >?>?, f‚dmtrdprjsd BKIJFZ LDQJMD^ k rêkfjsê fds gpêrktjgms
sujvkmtds 5

?;/?1/>? 5 Tm sgfld jmjtjkf ld fk nkmqud 14?? IKL (sgfld lênjtdur)

?1/?1/>? 5 ^ã`fdidmt l‚umd bkaturd l‚dku dt l‚êfdatrjajtê pkr fk nkmqud 2??? IKL

;?/?1/>? 5 Rdmtds ld ikrackmljsds 34?? IKL, 4??? IKL dm dspãads dt fd rdstd dm nkmqud

;1/?1/>? 5 _kjdidmt ld fk bkaturd ld trkmspgrt ;??? IKL dm dspãads

;0/?1/>? 5 Dmakjssdidmt l‚umd sunvdmtjgm pkr fk nkmqud 4??? IKL

>?/?1/>? 5 Kackts ld ikrackmljsds 4??? IKL, ¹ agmtrd fk nkmqud dt fd rdstd pkr fk akjssd

>>/?1/>? 5 Kaqujsjtjgm l‚umd ikacjmd <??? IKL, ;4?? IKL dm dspãads dt fd rdstd pkr fk
nkmqud

></?1/>? 5 Rdmtds ld ikrackmljsds 12?? IKL agmtrd fk nkmqud

>0/?1/>? 5 _rêfãvdidmt ld >4?? IKL ld fk nkmqud pgur kfjidmtdr fk akjssd

1?/?1/>? 5 _kjdidmt lds jipüts ï f‚Dtkt ;4?? IKL dm dspãads
\rkvkjf ï bkjrd 5
;) _rêsdmtdr fd agiptd nkmqud sdfgm fds trgjs prêsdmtktjgms 7
>) Agiidmtdr 7
1>
Agrrdatjgm

Agiptd sacêiktjqud ld fk Nkmqud
?;/?1 Qgfld jmjtjkf 14??.?? ?4/?4 ^ã`fdidmt 2???.??
;?/?1 Rdmtds 14??.?? >?/?4 Acdqud m¿>;; >4??.??
;0/?1 Qunvdmtjgm 4???.?? >>/?1 Kaqujsjtjgms ;4??.??
></?1 Rdmtds 12??.?? >4/?1 _rêfãvdidmt >4??.??
>4/?1 Qgfld lênjtdur 1;??.??
\gtkf Lênjt 42??.?? \gtkf Arêljt ;42??.??

Agiptd Nkmqud ï agfgmmds sêpkrêds
?;/?1 Qgfld jmjtjkf 14??,?? ?4/?1 ^ã`fdidmt bkaturd 2???,??
;?/?1 Rdmtd ld i/sds 14??,?? >?/?1 Kackts ld i/sds >4??,??
;0/?1 Dmakjssdidmt sunvdmtjgm 4???,?? >>/?1 ^êqujsjtjgm ikacjmd ;4??,??
_rêfãvdidmt ld fk nkmqud >4??,??
></?1 Rdmtds ld i/sds 12??,?? >4/?1
Qgfld lênjtdur 1;??,??
\gtkf ;42?? ,?? \gtkf ;42?? ,??

Agiptd Nkmqud ï agfgmmds ikrjêds
4;<; 5 FK NKM[TD
Igmtkmt Qgfld
Lktd Fjndffds
Lênjt Arêljt Lênjtdur Arêljtdur
?;/?1 Qgfld jmjtjkf 14?? - 14?? -
?4/?1 ^ã`fdidmt bkaturd - 2??? - >4??
;?/?1 Rdmtds ld i/sds 14?? - ;??? -
;0/?1 Dmakjssdidmt sunvdmtjgm 4??? - 2??? -
>?/?1 Kackts ld i/sds - >4?? 14?? -
>>/?1 Kaqujsjtjgm ikacjmd - ;4?? >??? -
></?1 Rdmtds ld i /sds 12?? - 42?? -
>4/?1 _rêfãvdidmt ld fk nkmqud - >4?? QB 5 1;??
Agiidmtkjrd 5
Lkms fds 1 prêsdmtktjgms, fd agiptd « Nkmqud ¸ prêsdmtd um sgfld lênjtdur ld 1;?? IKL

quj sj`mjbjd qud f‚dmtrdprjsd ï ld f‚kr`dmt lkms sgm agiptd acdz fk nkmqud.

Fd sgfld jmjtjkf dst supêrjdur ku sgfld bjmkf ( 14?? = 1;?? ) ad quj jmljqud qud f‚dmtrdprjsd k
bkjt sgrtjr pfus ld f‚kr`dmt ld fk nkmqud pkr rkppgrt ï ad qu‚dffd k bkjt dmtrdr.
11
DSDÂJAD M¿> 5 FD AGI_\D AGI_\KNFD D\ FD NJFKM AGI_\KNFD

Fk sjtuktjgm pktrjigmjkfd ld f‚dmtrdprjsd K\FKQ.QK arêd fd ?;/?1/>?>? , sd prêsdmtd agiid sujt 5
Iktêrjdf dt gutjffk`d 5 >???? IKL


Iktêrjdf ld nurdku 5 ;???? IKL

Akjssd 5 4??? IKL,

Afjdmts 5 ;???? IKL

Kvgjrs dm nkmqud 51???? IKL

Bgurmjssdur 5 4??? IKL,

Qtgah ld ikrackmljsds >???? IKL

Fgakf agiidrajkf 5 >????? IKL

Diprumt 5 4???? IKL

Akpjtkf 5 ï lêtdrijmdr
Ku agurs lu igjs Ikrs >?>?, f‚dmtrdprjsd k rêkfjsê fds gpêrktjgms sujvkmtds 5
?;/?1 5 Kackts ld ikrackmljsds 2???IKL. ¹ pkr fk nkmqud dt fd rdstd ï arêljt. Bkaturd Lgjt m¿1? 8
?1/?1 5 Rdrsdidmt ld 1??? IKL ï tjtrd ld akutjgm pkr acãqud m¿ NIAD M¿ >4 ï fk ^KLDIK 8
?4/?1 5 Rdmtds ld ikrackmljsds 3???IKL. ¹ pkr fk nkmqud dt fd rdstd dm dspãads. Bkaturd Lgjt
m¿;? 8
?0/?1 5 Dmakjssdidmt, pkr vjrdidmt, lds jmtêråts nkmakjrds 14?? IKL. Kvjs ld arêljt m¿ ;;; 8
?3/?1 5 ^daguvrdidmt l‚umd arêkmad lu afjdmt >4?? IKL pkr fk nkmqud. Acãqud m¿;<1 8
;>/?1 5 ^ã`fdidmt pkr acãqud m¿ NIAD m¿ 1< lds brkjs punfjajtkjrds >4?? IKL 8
;</?1 5 _kjdidmt lds brkjs ld trkmspgrt ;4?? IKL pkr acãqud m¿ NI 14
;3/?1 5 ^dàu um kvjs ld lênjt rdfktjb ku rdingursdidmt ld f‚diprumt >???? IKL 8
>?/?1 5 Kackt ld tjinrds pgstkux dm dspãads ;>?? IKL. _jãad ld akjssd m¿ ;;> 8
>>/?1 5 _kjdidmt ld brkjs ld rêpkrktjgm pkr acãqud m¿ NIAD ;<4, vkfdur ; 4?? IKL 8
></?1 5 Rdmtd ld ikrackmljsds agmtrd fk nkmqud 4 ??? IKL 8 Bkaturd Lgjt m¿;>?
>3/?1 5 ^ã`fdidmt l‚umd ldttd bgurmjssdur pkr acãqud > ??? IKL. Acãqud m¿ NIAD;<0 8
1?/?1 5 Rdrsdidmt l‚dspãads ï fk nkmqud > 4?? IKL 8 _jãad ld akjssd m¿ ;;1 8
1;/?1 5 ^ã`fdidmt lds skfkjrds pkr vjrdidmt nkmakjrd ;3 ??? IKL 8 Kvjs ld lênjt m¿ ?:.
1;/?15 Qtgah bjmkf ld ikrackmljsds 5 <???? IKL
\rkvkjf ï bkjrd
;) Dtknfjr fd njfkm jmjtjkf 7
>) Dmrd`jstrdr fds gpêrktjgms aj-ldssus lkms fds agiptds sacêiktjquds 7
1) Dtknfjr fd njfkm bjmkf ku 1;/?1/>?>? dt lêtdrijmdr fd rêsuftkt mdt ld f‚dxdrajad 7
1<
Agrrdatjgm 5
;) Njfkm jmjtjkf ld fk sgajêtê K\FKQ.QK ku ?;/?1/>?>?

>1 Jiignjfjsktjgms agrpgrdffds ;; Akpjtkux prgprds
>1> Agmstruatjgms >?????.?? ;;; Akpjtkf sgajkf gu pdrsgmmdf
>14 Ignjfjdr, iktêrjdf ld ;;;; Akpjtkf sgajkf >1????.??
nurdku dt kiêmk`didmts ;< Ldttds ld bjmkmadidmt
ljvdrs ;<3 Kutrds ldttds ld
>11> Iktêrjdf dt gutjffk`d >????.?? ;<3; bjmkmadidmt
>14> Iktêrjdf ld nurdku ;????.?? Diprumts kuprãs lds 4????.??
êtknfjssdidmts ld arêljt

1;; Ikrackmljsds <<; Bgurmjssdurs dt agiptds
1;;; Ikrackmljsds (`rgupd k) >????.?? rkttkacês
1< Arêkmads ld f‚katjb ajraufkmt <<;; Bgurmjssdurs 4???.??
1<> Afjdmts st agiptds rkttkacês
1<>; Afjdmts ;????.??
4;<; Nkmquds (sgfld lênjtdur) 1????.??
kaarêljtjbs
4;2; Akjssds 4???.??
\G\KF KA\JB >34??.?? \G\KF _KQQJB >34???.??
Akpjtkf 9 \gtkf l‚katjb ‑ \gtkf lds ldttds 9 >34??? - 44??? 9 >1???? IKL
14

>) Fds agiptds sacêiktjquds 5
L ;;;;5 Akpjtkf A L <<;; 5 Bgurmjssdurs A
QA 5 >1????,?? QJ 5 >1????,?? >3/?1 5 >???.?? QJ 5 4???.??
QA 5 2???.?? ?;/?1 5 1???.??
L ;<3; 5 Diprumts KDA A L <<;; 5 Agmstruatjgms A

;3/?1 5 ;????,?? QJ 5 4????,?? QJ 5 >?????.?? QL 5 >?????.??
QA 5 <????,??
L >11> 5 Iktêrjdf dt gutjffk`d A L 1<>; 5 Afjdmts A

QJ 5 >????.?? QL 5 >????,?? QJ 5 ;????.?? ?3/?1 5 >4??.??
QL 5 04??.??
L >14>5 Iktêrjdf ld nurdku A L 1;;; 5 Qtgahs ld Isds A

QJ 5 ;????,?? QL 5 :4??,?? QJ 5 >????.?? 1;/?1 5 >????.??
1;/?1 5 <????.?? QL 5 <???.??
L 4;2;5 Akjssd A L 2;;<5 Rkrjktjgm ld Qtgahs ld Isds. A

QJ 5 4???,?? >?/?1 5 ;>??.?? ?;/?1 5 >????.?? 1;/?1 5 <????.??
?4/?1 5 <???.?? 1?/?1 5 >4??.?? QA 5 >????.??
QL 5 41??.??
L 2;<45 Brkjs pgstkux A L 2;;; 5 Kackts ld Isds A

>?/?1 5;>??.?? QL 5 ;>??.?? ?;/?1 5 2???.?? QL 5 2???.??
L ><325 Lêpüts dt akut vdrsês A L 0;;; 5 Rdmtd ld Isds A

?1/?1 5 1???.?? QL 5 1???.?? QA 5 ;1???.?? ?4/?1 5 3???.??
></?1 5 4???.??
L 2;1<5 Dmtrdtjdm dt rêpkrktjgm A L 2;<< 5 _unfjajtê _^_ A

>>/?1 5 ;4??.?? QL 5 ;4??.?? ;>/?1 5 >4??.?? QL 5 >4??.??
L 2;<>5 \rkmspgrt A L 2;0; 5 ^êiumêrktjgm lu pdrsgmmdf A

;</?1 5 ;4??.?? QL 5 ;4??.?? 1;/?1 5 ;3???.?? QL 5 ;3???.??
L 013;5 Jmtêråts dt _lts Kssjijfds A

QA 5 14??.?? ?0/?1 5 5 14??.??
L 4;<; 5 Nkmqud A
QJ 5 1????.?? ?;/?1 5 1???.??
?4/?1 5 <???.?? ?1/?1 5 1???.??
?4/?1 5 14??.?? ;>/?1 5 >4??.??
?3/?1 5 >4??.?? ;</?1 5 ;4??.??
></?1 5 4???.?? ;3/?1 5 ;????.??
1?/?1 5 >4??.?? >>/?1 5 ;4??.??
1;/?1 5 <???.?? >3/?1 5 >???.??
1;/?1 5 ;3???.??
QL 5 ;????.??
12
24 5 Ackr`ds mgm agurkmtds 5 Qunvdmtjgms kaagrlêds pkr f‚dmtrdprjsd 8 lgms kaagrlês 5

_êmkfjtês dt jmbrkatjgms 8 kutrds ackr`ds mgm agurkmtds
1) Qtruaturd lu A_A
M¿ LD ^TN^J[TDQ _^GLTJ\Q D\ ACK^@DQ IGM\KM\Q
0; _rglujts l‚dxpfgjtktjgm -
2; Ackr`ds l‚dxpfgjtktjgm -
3; ^êsuftkt l‚dxpfgjtktjgm 0;-2;
01 _rglujts bjmkmajdrs -
21 Ackr`ds bjmkmajãrds -
31 ^êsuftkt bjmkmajdr 01-21
3< ^êsuftkt agurkmt 3;+31
04 _rglujts mgm agurkmts -
24 Ackr`ds mgm agurkmtds -
34 ^êsuftkt mgm agurkmt 04-24
32 ^êsuftkt kvkmt jipüts 3<+34
20? Jipüt sur fd rêsuftkt -
33 ^êsuftkt mdt l‚jipüts 32-20?
MD _KQ GTNFJD^ 5
Gm dmrd`jstrd lkms fds agiptds ld ackr`ds 5
 \gutds fds gpêrktjgms quj dmtrkímdmt um lêakjssdidmt prêsdmt gu butur, ld f‚dmtrdprjsd pgur
kaquêrjr lds njdms gu sdrvjads quj sdrgmt agmsgiiês lkms fd aklrd ld fk rêkfjsktjgm ld sgm
katjvjtê
 \gutds fds gpêrktjgms cgrs gnedt sgajkf (bjmkmajãrds gu mgm agurkmtds) quj kppkuvrjssdmt
f‚dmtrdprjsd
1:
<) Fd A_A sdfgm fd A@MA

FDQ _GQ\DQ IGM\KM\Q
0; _rglujts l'dxpfgjtktjgm
0;; Rdmtds ld ikrackmljsds (dm f'êtkt)
0;> Rdmtds ld njdms dt sdrvjads prglujts
0;1 Rkrjktjgm ld stgahs ld prglujts (+/-)
0;< JIIG. _rglujtd. _kr f'dmtrdprjsd. _gur dffd iåid
0;2 Qunvdmtjgms l'dxpfgjtktjgm
0;3 Kutrds prglujts l'dxpfgjtktjgm
0;: ^dprjsds l'dxpfgjt. 5 trkmsbdrt ld ackr`ds
\gtkf J
2; Ackr`ds l'dxpfgjtktjgm
2;; Kackts rdvdmlus ld ikrackmljsds
2;> Kackts agmsgiiês ld ikt. dt bgurmjturds
2;1</2;< Kutrds ackr`ds dxtdrmds
2;2 Jipüts dt tkxds
2;0 Ackr`ds ld pdrsgmmdf
2;3 Kutrds ackr`ds l'dxpfgjtktjgm
2;: Lgtktjgms l'dxpfgjtktjgm
\gtkf JJ
3; ^êsuftkt l'dxpfgjtktjgm (J - JJ)
01 _rglujts bjmkmajdrs
01> _rglujts lds tjtrds ld pkrtjajpktjgm. Dt jiignjfjsktjgms
011 @kjms ld ackm`d
013 Jmtêråts dt kutrds prglujts bjmkmajdrs
01: ^dprjsds bjmkmajãrds 5 trkmsbdrts ld ackr`ds
\gtkf JJJ
21 Ackr`ds bjmkmajãrds
21; Ackr`ds l'jmtêråts
211 _drtds ld ackm`d
213 Kutrds ackr`ds bjmkmajãrds
21: Lgtktjgms bjmkmajãrds
\gtkf JR
31 ^êsuftkt Bjmkmajdr (JR - R)
3< ^êsuftkt Agurkmt (JJJ + RJ)
04 _rglujts mgm agurkmts
04; _rglujts lds adssjgms l'jiignjfjsktjgms
042 Qunvdmtjgms l'êqujfjnrd
040 ^dprjsds sur sunvdmtjgms l'jmvdstjssdidmt
043 Kutrds prglujts mgm agurkmts
04: ^dprjsds mgm agur. 5 trkmsbdrts ld ackr`ds
\gtkf R
24 Ackr`ds mgm agurkmtds
24; Rkfdurs mdttds l'kigrtjssdidmts lds jiignjfjsktjgms aêlêds
242 Qunvdmtjgms kaagrlêds
240 Kutrds ackr`ds mgm agurkmtds
243 Lgtktjgms mgm agur. Kux kigrtjssdidmts. Dt prgvjsjgms.
\gtkf RJ
34 ^êsuftkt mgm agurkmt (RJJJ - JS)
32 ^êsuftkt kvkmt jipüts (RJJ + S)
20? Jipüts sur rêsuftkts
33 ^êsuftkt Mdt (SJ - SJJ)
0 \gtkf Lds _rglujts (J + JR + RJJJ)
2 \gtkf Lds Ackr`ds (JJ + R + JS + SJJ)
33 ^êsuftkt Mdt
<?
4) Bgmatjgmmdidmt lds agiptds ld prglujts dt ld ackr`ds

Fds agiptds ld prglujts dt ld ackr`ds bgmatjgmmdmt ld fk iåid ikmjãrd qud fds agiptds l‚katjb dt
lu pkssjb.
L Agiptd ld ackr`d A L Agiptd ld prglujt A

+ - - +
Dxdipfd 5
?4/?< 5 Kackts ld Ikrackmljsds ï arêljt pgur umd vkfdur ld >??? IKL
;?/?< 5 _kjdidmt l‚umd qujttkmad ld f‚êfdatrjajtê umd vkfdur ld ;??? IKL
;4/?< 5 Rdmtd ld ikrackmljsds ï arêljt pgur umd vkfdur ld >4?? IKL
>?/?< 5 ^dàu lds jmtêråts dm dspãads pgur umd vkfdur ld ;4?? IKL
\rkvkjf ï bkjrd 5 Kmkfysdz fds gpêrktjgms lkms fds agiptds sacêiktjquds 7
Agrrdatjgm 5

Fd ?4/?< 5 gm lênjtd um agiptd ld ackr`d fd agiptd 5 Kackt ld ikrackmljsd sdrk lênjtê. Ld
f‚kutrd aütê gm arêljtd um agiptd ld ldttd 5 Fd agiptd bgurmjssdur sdrk arêljtê.
L 2;;;5 Kackts ld ikrackmljsds A L <<;; 5 Bgurmjssdurs A
?4/ ?< 5 >???.?? QL 5 >???.?? QA 5 >???.?? ?4/ ?< 5 >???.??

Fd ;?/?< 5 pkjdidmt ld f‚êfdatrjajtê dst umd lêpdmsd lgma umd ackr`d gm lênjtd um agiptd ld
ackr`d 5 l‚kackts mgm stgahês ld iktjãrds dt bgurmjturds sdrk lênjtê. L d f‚kutrd aütê, ad
pkjdidmt dmtrkímd umd sgrtjd l‚kr`dmt ld fk akjssd, lgma ljijmutjgm l d f‚dspãad dm akjssd 5 fd
agiptd akjssd sdrk arêljtê.
L 2;>45 Kackts mgm stgahês ld I/B A L 4;2; 5 Akjssd A
;?/ ?< 5 ;???.?? QL 5 ;???.?? QA 5 ;???.?? ;?/ ?< 5 ;???.??

Fd ;4/?< 5 Rdmtd ld ikrackmljsd dst umd rdadttd lgma um prglujt 8 lgma fd agiptd ld vdmtd
ld ikrackmljsds sdrk arêljtê. Ld f‚kutrd aütê, gm lênjtd um agiptd ld arêkmad 5 fd agiptd
afjdmt sdrk lênjtê.
L 1<>; 5 Afjdmt A L 0;;; 5 Rdmtd ld ikrackmljsds A
;4/ ?< 5 >4??.?? QL 5 >4??.?? QA 5 >4??.?? ;4/ ?< 5 >4??.??
<;

Fd >?/?< 5 Jmtêråts rdàus dst umd rdadttd lgma um prglujt 8 gm arêljtd fd agiptd 5 Jmtêråts dt
_rglujts kssjijfês. Ld f‚kutrd aütê, gm lênjtd um agiptd ld f‚katjb 5 fd agiptd akjssd sdrk
lênjtê.
L 4;2; 5 Akjssd A L 013 5 Jmtêråts dt prglujts kssjijfês A
>?/ ?< 5 ;4??.?? QL 5 ;4??.?? QA 5 ;4??.?? >?/ ?< 5 ;4??.??
<>
DSDÂJAD M¿; 5 A_A

F‚dmtrdprjsd K\FKQ.QK vgus rdidt fk fjstd ld sds Agiptds ld _rglujts dt Ackr`ds, krråtêd ku 1;
Lêadinrd ld f‚kmmêd M 5
M¿ lu Ackr`ds / _rglujts
Mgi lu agiptd Igmtkmt
agiptd D B M
\rkmspgrts ld ikrackmljsds 1????,??
Fgaktjgms ljvdrsds rdàuds >????,??
Kackts ld iktjãrd prdijãrds >?????,??
Rdmtds ld ikrackmljsds >4?????,??
Fgaktjgm dt ackr`ds fgaktjvds ;???,??
Bgjrds dt dxpgsjtjgms 14???,??
Agtjsktjgms kux akjssds ld rdtrkjtd >4??,??
Jmtêråts nkmakjrds dt sur gpêrktjgms ld arêljt ;4???,??
^dldvkmads arêljt-nkjf 4????,??
_rjids l‚kssurkmads 1????,??
Agtjsktjgms ld AMQQ 0????,??
Dsagiptds kaagrlês ;???,??
^^^ kaagrlês 4???,??
Brkjs ld têfêpcgmd dt l‚jmtdrmdt >4???,??
Lêpfkadidmts ;????,??
Rkrjktjgm ld stgahs ld ikrackmljsds (-) 3????
Rkrjktjgm lds stgahs ld iktjãrds prdijãrds (+) ;????
^dprjsds sur prgvjsjgms pgur jmvdstjssdidmts ;4???,??
Kutrds jipüts, tkxds dt lrgjts kssjijfês 14???,??
^dvdmus lds tjtrds ld pkrtjajpktjgm ;>???,??
Kackts ld ikrackmljsds ;>?????,??
^êiumêrktjgm lu pdrsgmmdf ;2????,??
Cgmgrkjrds l‚dxpdrts agiptknfds >????,??
Dsagiptds gntdmus ;>???,??
^^^ gntdmus ;????,??
_êmkfjtês dt kidmlds sur ikracê <???,??
Jmldimjtês ld prêkvjs dt ld fjadmajdidmt ;>???,??
^dldvkmads pgur nrdvdts (prglujt) ;????,??
Dmtrdtjdms dt rêpkrktjgms :????,??
D 9 Dxpfgjtktjgm - B 9 Bjmkmajdr - M 9 Mgm agurkmt
\rkvkjf ï bkjrd
;) ^dipfjssdz fd tknfdku aj-ldssus dm prêajskmt pgur ackqud agiptd sgm muiêrg, dt dm pfkàkmt
lkms fk aksd agmadrmêd ( D, B dt M ) fk fdttrd (A) pgur fds agiptds ld Ackr`ds gu fk fdttrd ( _)
pgur fds agiptds ld _rglujts 7
>) _rêsdmtdz fd A_A 7
<1
Agrrdatjgm 5
;) Kmkfysd lds gpêrktjgms
M¿ lu Ackr`ds / _rglujts
Mgi lu agiptd Igmtkmt
agiptd D B M
\rkmspgrts ld ikrackmljsds 1????,?? 2;<> A
Fgaktjgms ljvdrsds rdàuds >????,?? 0;3> _
Kackts ld iktjãrd prdijãrds >?????,?? 2;>> A
Rdmtds ld ikrackmljsds >4?????,?? 0;;; _
Fgaktjgm dt ackr`ds fgaktjvds ;???,?? 2;1; A
Bgjrds dt dxpgsjtjgms 14???,?? 2;<4 A
Agtjsktjgms kux akjssds ld rdtrkjtd >4??,?? 2;0< A
Jmtêråts nkmakjrds dt sur gpêrktjgms ld arêljt ;4???,?? 21;; A
^dldvkmads arêljt-nkjf 4????,?? 2;1> A
_rjids l‚kssurkmads 1????,?? 2;1< A
Agtjsktjgms ld AMQQ 0????,?? 2;0< A
Dsagiptds kaagrlês ;???,?? 2132 A
^^^ kaagrlês 4???,?? 0;;: _
Brkjs ld têfêpcgmd dt l‚jmtdrmdt >4???,?? 2;<4 A
Lêpfkadidmts ;????,?? 2;<1 A
Rkrjktjgm ld stgahs ld ikrackmljsds (-) 3???? 2;;< A
Rkrjktjgm lds stgahs ld iktjãrds prdijãrds (+) ;???? 2;>< A
^dprjsds sur prgvjsjgms pgur jmvdstjssdidmts ;4???,?? 0400 _
Kutrds jipüts, tkxds dt lrgjts kssjijfês 14???,?? 2;20 A
^dvdmus lds tjtrds ld pkrtjajpktjgm ;>???,?? 01>; _
Kackts ld ikrackmljsds ;>?????,?? 2;;; A
^êiumêrktjgm lu pdrsgmmdf ;2????,?? 2;0; A
Cgmgrkjrds l‚dxpdrts agiptknfds >????,?? 2;12 A
Dsagiptds gntdmus ;>???,?? 0132 _
^^^ gntdmus ;????,?? 2;;: A
_êmkfjtês dt kidmlds sur ikracê <???,?? 243; A
Jmldimjtês ld prêkvjs dt ld fjadmajdidmt ;>???,?? 2;02 A
^dldvkmads pgur nrdvdts (prglujt) ;????,?? 0;>2 _
<<
;) Fd A_A ld f‚dmtrdprjsd K\FKQ.QK

FDQ _GQ\DQ IGM\KM\Q
0;; Rdmtds ld ikrackmljsds (dm f'êtkt) ><:4???.??
0;> Rdmtds ld njdms dt sdrvjads prglujts ;????.??
0;1 Rkrjktjgm ld stgahs ld prglujts (+/-) ?.??
0;< JIIG. _rglujtd. _kr f'dmtrdprjsd. _gur dffd iåid ?.??
0;2 Qunvdmtjgms l'dxpfgjtktjgm ?.??
0;3 Kutrds prglujts l'dxpfgjtktjgm >????.??
0;: ^dprjsds l'dxpfgjt. 5 trkmsbdrt ld ackr`ds ?.??
\gtkf J >4>4???.??
2;; Kackts rdvdmlus ld ikrackmljsds ;>0????.??
2;> Kackts agmsgiiês ld ikt. dt bgurmjturds ;:????.??
2;1</2;< Kutrds ackr`ds dxtdrmds >?;???.??
2;2 Jipüts dt tkxds 14???.??
2;0 Ackr`ds ld pdrsgmmdf ><<4??.??
2;3 Kutrds ackr`ds l'dxpfgjtktjgm ?.??
2;: Lgtktjgms l'dxpfgjtktjgm ?.??
\gtkf JJ ;:<?4??.??
3; ^êsuftkt l'dxpfgjtktjgm (J - JJ) 43<4??.??
01> _rglujts lds tjtrds ld pkrtjajpktjgm. Dt jiignjfjsktjgms ;>???.??
011 @kjms ld ackm`d ;>???.??
013 Jmtêråts dt kutrds prglujts bjmkmajdrs ?.??
01: ^dprjsds bjmkmajãrds 5 trkmsbdrts ld ackr`ds ?.??
\gtkf JJJ ><???.??
21; Ackr`ds l'jmtêråts ;44??.??
211 _drtds ld ackm`d ?.??
213 Kutrds ackr`ds bjmkmajãrds ;1???.??
21: Lgtktjgms bjmkmajãrds ?.??
\gtkf JR >34??.??
31 ^êsuftkt Bjmkmajdr (JR - R) (-) <4??.??
3< ^êsuftkt Agurkmt (JJJ + RJ) 43????.??
04; _rglujts lds adssjgms l'jiignjfjsktjgms ?.??
042 Qunvdmtjgms l'êqujfjnrd ?.??
040 ^dprjsds sur sunvdmtjgms l'jmvdstjssdidmt ;4???.??
043 Kutrds prglujts mgm agurkmts ?.??
04: ^dprjsds mgm agur. 5 trkmsbdrts ld ackr`ds ?.??
\gtkf R ;4???.??
24; Rkfdurs mdttds l'kigrtjssdidmts lds jiignjfjsktjgms aêlêds ?.??
242 Qunvdmtjgms kaagrlêds ?.??
240 Kutrds ackr`ds mgm agurkmtds ?.??
243 Lgtktjgms mgm agur. Kux kigrtjssdidmts. Dt prgvjsjgms. 4???.??
\gtkf RJ 4???.??
34 ^êsuftkt mgm agurkmt (RJJJ - JS) ;????.??
32 ^êsuftkt kvkmt jipüts (RJJ + S) 4:????.??
20? Jipüts sur rêsuftkts ?.??
33 ^êsuftkt Mdt (SJ - SJJ) 4:????.??
<4


Fds prglujts jmtdriêljkjrds 5 prglujts quj gmt kttdjmt um stkld l'kacãvdidmt ikjs quj sgmt
ldstjmês ï dmtrdr lkms umd mguvdffd pcksd lu Ayafd ld prgluatjgm.
Fds iktjãrds 5 sgmt fds njdms ldstjmês ï åtrd trkmsbgriês pgur gntdmjr lds prglujts.
Bgurmjssdurs lênjtdurs kvkmads dt kagiptds 5 ad sgmt fds sgiids vdrsêds ï tjtrd l‚kvkmad
ï um bgurmjssdur , pgur fuj pdridttrd gu fuj bkajfjtdr f‚dxêautjgm l'umd gu pfusjdurs
agiikmlds pkssêds pkr f'dmtrdprjsd.
Afjdmts dt agiptds rkttkacês 5 ad pgstd rd`rgupd fds sgiids qud lgjt fd afjdmt ï f'dmtrdprjsd
dm rdprêsdmtktjgm ld fjvrkjsgm ld ikrackmljsd qu‚dffd fdur k dbbdatuêds. Jf jmafut 5
•
Fds arêkmads mêds sur fds afjdmts (bkaturktjgm mgm dmagrd rê`fêd pkr dux)
•
Fds arêkmads mêds ikjs mgm dmagrd agmstktêds (bkaturktjgm ï êtknfjr)
•
Fds arêkmads iktêrjkfjsêds pkr lds dbbdts ld agiidrad mgm dmagrd êacus.
_drsgmmdf 5 jf s'k`jt prjmajpkfdidmt lds kvkmads agmsdmtjds pkr f'dmtrdprjsd ï sgm pdrsgmmdf.
Dtkt lênjtdur 5 jf s'k`jt ld 5 Qunvdmtjgm ï rdadvgjr, kagiptds sur JQ, \RK, rêaupêrknfds
Agiptds l‚kssgajês 5 jf s'k`jt lds kvkmads kaagrlêds pkr f‚dmtrdprjsd ï sds prgprds kssgajês
gu klijmjstrktdurs.
Agiptd ld rêùfkrjsktjgm katjb 5 ad agiptd pdridt ld rdpkrtjr fds prglujts lkms fd tdips ld
ikmjãrd ï fds kttkacdr ï f'dxdrajad sgajkf quj fds agmadrmd. Jf s –k`jt lds ackr`ds agmstktêds
l'kvkmad. Jmtêråts agurus dt mgm êacus ï pdradvgjr…
\jtrds dt vkfdurs ld pfkadidmt 5 ad sgmt lds katjgms dt lds gnfj`ktjgms kaqujsds dm vud
l'gntdmjr lds `kjms bjmkmajdrs tgut dm kykmt fk pgssjnjfjtê ld fds rêkfjsdr rkpjldidmt sj adfk dst
mêadsskjrd.
\^DQG^D^JD-KA\JB 5
Nkmqud 5 ad pgstd rdmbdrid fds ljspgmjnjfjtês qud pgssãld f'dmtrdprjsd lkms sds ljbbêrdmts
agiptds nkmakjrds. Ads ljspgmjnjfjtês pduvdmt rêsuftdr ld sds vdrsdidmts gu lds rã`fdidmts
lds tjdrs.
Akjssd 5 ad pgstd rdprêsdmtd fds dspãads qud lêtjdmt f‚dmtrdprjsd lkms sds ljbbêrdmtds akjssds.
Akjssd rê`jd l'kvkmad dt kaarêljtjb 5 jf s'k`jt ld 5
•
Qgjt lds sgiids kvkmaêds kux rê`jssdurs gu kux agiptds agiptknfds
sungrlgmmês sur trkvkux dm rê`jd 8
•
Qgjt l‚kaarêljtjbs guvdrts pkr umd gu pfusjdurs nkmquds ku mgi l'um
tjdrs gu l'um k`dmt ld f'dmtrdprjsd.
2>
a) Fds agiptds ld prglujts dt ackr`ds

Fk afkssd 2 5 agiptds ld ackr`ds 5 dffd agipgrtd 1 runrjquds ljbbêrdmtds agrrdspgmlkmt kux
1 mjvdkux lu A_A pfus umd < ãid runrjqud rdfktjvd kux Jipüts sur fd rêsuftkt.
2; 5 Fds ackr`ds l‚dxpfgjtktjgm
21 5 Fds ackr`ds bjmkmajãrds
24 5 Fds ackr`ds mgm agurkmtds
20 5 Jipüts sur fds rêsuftkts
Fk afkssd 0 5 agiptds ld prglujts 5 Dffd sd agipgsd ld 1 runrjquds
0; 5 Fds prglujts l‚dxpfgjtktjgm
01 5 Fds prglujts bjmkmajdrs
04 5 Fds prglujts mgm agurkmts
Fk afkssd 3 5 Agiptds ld rêsuftkts 5
3; 5 ^êsuftkts l‚dxpfgjtktjgms
31 5 ^êsuftkts bjmkmajdrs
3< 5 ^êsuftkts agurkmts
34 5 ^êsuftkts mgm agurkmts
32 5 ^êsuftkts kvkmt jipüts
33 5 ^êsuftkts mdts
21
FK QD[TDMAD M¿: 5 FD RJ^DIDM\ AGI_\KNFD

;) Lêbjmjtjgm
Fd vjrdidmt dst umd gpêrktjgm agiptknfd quj agmsjstd ï bkjrd pkssdr umd sgiid l‚um agiptd ï um
kutrd. Kutrdidmt, lu lênjt l‚um agiptd ku lênjt l‚um kutrd agiptd gu lu arêljt l‚um agiptd ku
arêljt l‚um kutrd agiptd.
>) Ttjfjtê lu vjrdidmt agiptknfd
Fd vjrdidmt agiptknfd prêsdmtd pfusjdurs utjfjtês 5
Jf pdridt fk rdatjbjaktjgm lds drrdurs.
Jf pdridt f‚dmrd`jstrdidmt l‚um grlrd ld vjr didmt acdz f‚dxêautkmt.
Jf pdridt fk ljvjsjgm l‚um agiptd.
Jf pdridt fd rd`rgupdidmt lds agiptds
k) Fk rdatjbjaktjgm lds drrdurs Dxdipfd m¿; 5 fk rdatjbjaktjgm lds drrdurs
;?/?< 5 F‚dmtrdprjsd vdml lds ikrackmljsds ï arêljt ku afjdmt ku KFJ, fd agiptknfd k l ênjtê pkr
drrdur fd afjdmt KLJF. Igmtkmt ;????,?? IKL.

Gpêrktjgm pkssêd pkr fd agiptknfd 5
L 0;;; 5 vdmtd ld ikrackmljsds A L 1<>; 5 afjdmts KLJF A
;?/ ?< 5 ;????.?? QL 5 ;????.?? QA 5 ;????.?? ;?/ ?< 5 ;????.??

^datjbjaktjgm ld f‚dr rdur pkr vjrdidmt agiptknfd
L 1<>; 5 afjdmts KLJF A L 1<>; 5 afjdmts KFJ A

;?/ ?< 5 ;????.?? QA 5 ;???.?? ;?/ ?< 5 ;???.??
n) Dmrd`jstrdidmt l‚um grlrd ld vjrdidmt acdz fk nkmqud

Lkms ad aks fk nkmqud rdàgjt f‚grlrd ld sgm afjdmt ld vjrdr umd sgiid ld sgm agiptd ku agiptd
l‚umd kutrd pdrsgmmd kppdfêd arêkmajdr
a) Fk ljvjsjgm l‚um agiptd
_kr dxdipfd ku fjdu ld agmsgfjldr fk sjtuktjgm lds arêkmads afjdmts lkms um sduf agiptd fd
vjrdidmt agiptknfd pdridt l‚jmbgridr sur fk sjtuktjgm ld ackqud afjdmt.
L 1<> 5 Afjdmts dt agiptds rkttkacês A

;4/ ?< 5 ;????.??
>?/ ?< 5 >????.?? QL 5 1????.??
L 1<>; 5 Afjdmts KCIDL A L 1<>; 5 afjdmts @CJ\K A

;4 ?< 5 ;????.?? QL 5 ;????.?? >?/?< 5 >????.?? QL 5 >????.??
2<
l) Fd rd`rgupdidmt lds agiptds

_kr dxdipfd ku fjdu ld prêsdmtdr fk sjtuktjgm ld ackqud afjdmt fd vjrdidmt agiptknfd pdridt
l‚jmbgridr sur fk sjtuktjgm lds arêkmads.
L 1<> 5 Afjdmts dt agiptds rkttkacês A

;4/?< 5 ;????.??
>?/?< 5 >????.?? QL 5 1????.??
L 1<>; 5 Afjdmts KCIDL A L 1<>; 5 afjdmts @CJ\K A

;4/?< 5 ;????.?? QL 5 ;????.?? >?/?< 5 >????.?? QL 5 ;????.??
24
FK QD[TDMAD M¿;? 5 FDQ LGATIDM\Q AGIIDÂJKTS D\

AGI_\KNFDQ
;) Lêbjmjtjgms
F‚gr`kmjsktjgm ld fk agiptknjfjtê bkjt kppdf ï lds pjã ads agiptknfds ï tjtrd ld suppgrt dt ï lds
lgauidmts agiptknfds ld symtcãsd
Fds pjãads agiptknfds sgmt lds lgauidmts quj sdrvdmt ld nksd ï fk ajraufktjgm ld f‚jmbgriktjgm
agiptknfd (bkaturds, acãquds, ngms ld akjssd, qujttkmads…)
Fds lgauidmts agiptknfds agiprdmmdmt dssdmtjdffdidmt fd egurmkf, fd `rkml fjvrd, fk nkfkmad lds
agiptds…)

Fd egurmkf dst fd suppgrt quj pdridt ld vêrjbjdr qud fk pkrtjd lgunfd dst rdspdatêd, jf
dmrd`jstrd fds gpêrktjgms dbbdatuêds pkr f‚dmtrdprjsd lkms f‚grlrd acrgmgfg`jqud. Fds
êarjturds sgmt rdprjsds lkms fds agiptds lu `rkml-fjvrd

Fd `rkml fjvrd dst f‚dmsdinfd lds agiptds l‚umd dmtrdprjsd, afkssês lkms f‚grlrd lu pfkm
agiptknfd

Fk nkfkmad lds agiptds dst fd suppgrt agiptknfd quj rêakpjtufd pgur tgus fds agiptds fds
iguvdidmts ld fk pêrjgld dt fds sgflds
>) F‚gr`kmjsktjgm agiptknfd 5 fd systãid agiptknfd
Fd afkssdidmt dt f‚kracjvk`d lds pjãads agiptknfds (fd ngm ld agiikmld, fd

ngm ld fjvrkjsgm ,fk bkaturd ,fd acãqud.....)
Fd egurmkf 5 f‚dmrd`jstrdidmts lds gpêrktjgms dt lds bkjts agiptknfds
Fd `rkml fjvrd 5 fk prêsdmtktjgm lds agiptds sacêiktjquds
Fk nkfkmad lds agiptds 5 êqujfjnrd dmtrd fd sgfld lênjtdur dt arêljtdur
Fds trkvkux ld bjm l‚dxdrajad 5 Fds kigrtjssdidmts dt fds prgvjsjgms...
Fds êtkts ld symtcãsds
22
FK QD[TDMAD M¿;; 5 FD EGT^MKF

;) Fk mêadssjtê lu egurmkf
Fk tdmud lu egurmkf agrrdspgml ï um ndsgjm ld afkssdidmt acrgmgfg`jqud lds bkjts agiptknfds. \dmjr
fd egurmkf dst f'umd lds agmtrkjmtds ld fk agiptknjfjtê.
Fk tdmud lu egurmkf bgurmjt um êfêidmt ld agmtrüfd lds dmrd`jstrdidmts agiptknfds Fd egurmkf dst
lgma um rd`jstrd gnfj`ktgjrd ld tgut systãid agiptknfd
>) Fk ljspgsjtjgm jipêrktjvd lu egurmkf

Jf dst agtê a'dst ï ljrd qud fds bgfjgs dm sgmt muiêrgtês

Jf dst pkrkpcê a'dst ï ljrd qu'um ik`jstrkt y kppgsd sk sj`mkturd ad ik`jstrkt êtkmt sgjt
um eu`d l'jmstkmad sgjt um eu`d lu trjnumkf ld agiidrad

Jf dst tdmu acrgmgfg`jqudidmt, skms nfkma mj kftêrktjgms l'kuaumd sgrtd

Fds fjvrds ld agiidrad, rêùfjãrdidmt tdmus, pduvdmt åtrd klijs pkr fd eu`d pgur bkjrd
prduvd dmtrd fds agiidràkmts dt mgm agiidràkmts pgur fds katds ld agiidrad

Fds klijmjstrktjgms bjsakfds dt sgajkfds rdedttdmt sguvdmt fds agiptknjfjtês jrrêùfjãrds

Tmd agiptknjfjtê jrrêùfjãrd igtjvd lds skmatjgms ï f'dmagmtrd lu agiidràkmt
1) _rêsdmtktjgm lu egurmkf
Tmd êarjturd ku egurmkf agiprdml 5

Fk lktd ld f'gpêrktjgm

Fds muiêrgs dt fds jmtjtufês lds agiptds lênjtês dt arêljtês

Fds sgiids vdmtjfêds dm ldux agfgmmds , umd agfgmmd agrrdspgml kux lênjts lds
agiptds, f'kutrd agfgmmd agrrdspgml kux arêljts lds agiptds

Fd fjndffê 5 fds gpêrktjgms ï dmrd`jstrdr sgmt dm `êmêrkf iktêrjkfjsêds pgur fd agiptknfd,
pkr lds lgauidmts. Ackqud êarjturd dst kppuyêd l'umd pjãad eustjbjaktjvd lktêd dt
susadptjnfd l'åtrd prêsdmtêd ï tgutd ldikmld
MTID^G LK\D IGM\KM\

Mgi lu agiptd ï lênjtdr
lu agiptd lu agiptd
ï lênjtdr ï arêljtdr
Mgi lu agiptd ï arêljtdr Lênjt Arêljt
Fjndffês (mkturd ld f'gpêrktjgm)
20
<) F‚utjfjtê lu egurmkf

Fk fgj k rdmlu gnfj`ktgjrd fd EGT^MKF ï umd bjm njdm prêajsd 5 fd EGT^MKF, qukml jf dst tdmu
sdfgm fds prdsarjptjgms fê`kfds, dst um jmstruidmt ld prduvd dm eustjad.
Fd eu`d pdut dm dxj`dr agiiumjaktjgm. Fd agiidràkmt quj prêsdmtd um egurmkf agmbgrid kux
dxj`dmads lu agld ld agiidrad pdut f'utjfjsdr agmtrd tgut fjtj`d
F'jmsarjptjgm lkms fd egurmkf pdridt ld rdagmstjtudr f'grlrd acrgmgfg`jqud lds gpêrktjgms
F'jmsarjptjgm lds bkjts agiptknfds lkms um grlrd acrgmgfg`jqud md pdridt pks ku agiptknfd
l'jmtdrakfdr umd gpêrktjgm suppfêidmtkjrd dmtrd ldux êarjturds pgur êvjtdr tgutd brkuld ld ad `dmrd,
fd egurmkf dst tdmu skms fkjssdr ld Nfkma
Agiid fds lênjts lgjvdmt êqujfjnrdr fds arêljts, um ; dr agmtrüfd krjtciêtjqud pgurrk åtrd dbbdatuê pkr
f'klljtjgm ld ackqud agfgmmd lu egurmkf
^êsuiê
Fd egurmkf dst lgma um rd`jstrd agiptknfd gu fd agiidràkmt dmrd`jstrd, pkr grlrd acrgmgfg`jqud, fds
gpêrktjgms qu'jf dbbdatud lkms fd aklrd ld f'dxpfgjtktjgm ld sgm agiidrad.
Fk tdmud lu egurmkf dst gnfj`ktgjrd pgur fk tdmud l'umd agiptknjfjtê rêùfjãrd
4) Fds prgaêlurds l‚dmrd`jstrdidmt

\gutd gpêrktjgm agiptknfd ld f‚dmtrdprjsd dst trklujtd pkr umd êarjturd kbbdatkmt ku igjms
ldux agiptds lgmt f‚um dst lênjtê dt f‚kutrd dst arêljtê l'umd sgiid jldmtjqud sdfgm fds
agmvdmtjgms sujvkmtds 5 fds agiptds l'katjb sgmt iguvdidmtês ku lênjt pgur agmstktdr fds
kuìdmtktjgms dt ku arêljt pgur agmstktdr fds ljijmutjgms 8 fds agiptds ld pkssjb sgmt
iguvdidmtês dm sdms jmvdrsd lds agiptd l'katjb 8 fds agiptds ld ackr`ds dmrd`jstrdmt dm
lênjt fds kuìdmtktjgms, dt dxadptjgmmdffdidmt fds ljijmutjgms ku arêljt 8 fds agiptds ld
prglujts sgmt iguvdidmtês dm sdms jmvdrsd lds agiptds ld ackr`ds. Fgrsqu'umd gpêrktjgm
dst dmrd`jstrêd, fd tgtkf lds sgiids jmsarjtds ku lênjt lds agiptds dt fd tgtkf lds sgiids
jmsarjtds ku arêljt lds agiptds lgjvdmt åtrd ê`kux.

Fds êarjturds agiptknfds sgmt dmrd`jstrêds sur fd egurmkf lkms um grlrd acrgmgfg`jqud. Fds
dmrd`jstrdidmts sgmt rdprglujts gu rdpgrtês sur fd `rkml fjvrd. Fd tgtkf lds iguvdidmts lu
egurmkf lgjt åtrd ê`kf ku tgtkf lds iguvdidmts lu `rkml fjvrd.

Fd `rkml fjvrd lgjt pguvgjr jsgfdr ljstjmatdidmt fds iguvdidmts rdfktjbs ï f‚dxdrajad
dxafusjgm bkjtd lds sgflds agrrdspgmlkmt ï fk rdprjsd lds agiptds lu njfkm ld f‚dxdrajad
prêaêldmt ku lênut ld f‚dxdrajad dm agurs.

Fd egurmkf lgjt åtrd tdmu skms nfkma, mj kftêrktjgm l'kuaumd sgrtd.

Fds êarjturds sgmt pkssêds lkms fd egurmkf gpêrktjgm pkr gpêrktjgm dt egur pkr egur. \gutdbgjs,
fds gpêrktjgms ld iåid mkturd rêkfjsêds dm um iåid fjdu dt ku agurs l'umd iåid egurmêd
pduvdmt åtrd rd`rgupêds dt dmrd`jstrêds dm umd iåid êarjturd.
23



Fds agiptds ld ackr`ds
L 2;;<5 Rkrjktjgm stgahs ld Isds A L 2;;; 5 Kackts ld Isds A

?;/?; 53????.?? 1;/;> 5 4>2??.?? ?;/?< 5 44???.?? QL 5 44???.??
QL 5>:<??.??
L 2;125 ^êiumêrktjgm J C A L 2;;; 5 Kackts M Q ld I B A

;?/?1 5;0???.?? QL 5 ;:0??.?? ?4/?2 5 4??.?? QL 5 ;1??.??
;4/;> 5 >0??.?? ?2/;? 53??.??
L 2;1;5 Fgaktjgms dt ackr`ds fga A L 2;1< 5 _rjids l‚kssurkmads A

;?/?> 5 <4??.?? QL 5 <4??.?? ;?/?> 5 >4??.?? QL 5 >04??.??
;4/;> 5 >4???.??

?4/?2 5 >4?.?? QL 5 >4?.?? ;?/?> 5 14??.?? QL 5 14??.??
L 2;<45 Brkjs pgstkux A L 2;0; 5 ^êiumêrktjgm lu pdrsgmmdf A

?4/?2 5 ;;??.?? QL 5 ;;??.?? ;?/;? 5 >4???.?? QL 5 44???.??
1;/;> 5 1????.??
L 2;205 Jipüts tkxds LK A L 2;2; 5 Jipüts tkxds ljrdats A

?4/?2 5 ;4?.?? QL 5 ;4?.?? ;4/;> 5 12??.?? QL 5 12??.??
L 2;0<5 Ackr`ds sgajkfds A L 2;02 5 Ackr`ds sgajkfds ljvdrsds A

1;/;> 5 >;???.?? QL 5 >;???.?? 1;/;> 5 ;43??.?? QL 5 ;43??.??

Fds agiptds ld _rglujts
L 0;;; 5 Rdmtd ld ikrackmljsds A L 0;>0 5 Rdmtds ld _lts Kaa A

;4/?1 5 ;4???.?? ;4/?; 5 3????.?? QA 5 ;14??.?? >4/?2 5 ;14??.??
QA 5 ;44???.?? ;>/?4 5 :????.??
33
1) Fk nkfkmad ld f‚dmtrdprjsd AGRJL ;: .QK ku 1;/;>/>?>?
M¿ Iguvdidmts Qgflds Bjmkux

Jmtjtufê ld agiptd
Agiptd Lênjts Arêljts Lênjtdurs Arêljtdurs
;;;; Akpjtkf sgajkf ><:????
;<3; Diprumt K D A >????? >?????
>>1? Bgmls agiidrajkf <?????
>1>? Agmstruatjgms ;>4????
>1<? Iktêrjdf ld trkmspgrt >4????
>41> Iktêrjdf ld nurdku 4????
>144 Iktêrjdf jmbgriktjqud ;>4?? ;>4??
1;;; Ikrackmljsds 4>2?? 3>??? 4>2??
1<>; Afjdmts ;4??? 14???
14?? \R_ >>??? >>???
<<;; Bgurmjssdurs >???? 44??? 3????
<<4> Dtkts jipüts tkxds dt kssjijfds >????
<<3; Ldttds sur kaqujsjtjgms lds Jiign 2>4? 2>4?
4;<; Nkmqud 10???? ;3<44? <34<4?
4;2; Akjssd >34?? 1>;?? ;2:<??
2;;; Kackts ld ikrackmljsds 44??? 44???
2;;< R lds stgahs ld ikrackmljsds 3>??? 4>2?? >:<??
2;>4 Kackts mgm stgahês ld I.B ;1?? ;1??
2;1; Fgaktjgms dt ackr`ds fgaktjvds <4?? <4??
2;11 Dmtrdtjdms dt rêpkrktjgms >4? >4?
2;1< _rjids l‚kssurkmad >04?? >04??
2;12 ^êiumêrktjgm jmtdriêljkjrds dt C ;:0?? ;:0??
2;<< _unfjajtê, rdfktjgms punfjquds 14?? 14??
2;<4 Brkjs pgstkux, Brkjs ld têfêagi ;;?? ;;??
2;20 Jipüts, tkxds dt lrgjts kssjijfês ;4? ;4?
2;2; Jipüts dt tkxds ljrdats 12?? 12??
2;0; ^êiumêrktjgms lu pdrsgmmdf 44??? 44???
2;0< Ackr`ds sgajkfds >;??? >;???
2;02 Ackr`ds sgajkfds ljvdrsds ;43?? ;43??
0;;; Rdmtd ld ikrackmljsds ;4??? ;0???? ;44???
0;>0 Rdmtds dt prglujts kaadssgjrds ;14?? ;14??
\G\KF 3;;??? 3;;??? >:2<04? >:2<04?
3:
<) Fd Njfkm ld f‚dmtrdprjsd AGRJL ;: .QK ku 1;/;>/>?>?

>> Jiignjfjsktjgms jmagrpgrdffds ;; Akpjtkux prgprds
Bgmls agiidrajkf ;;; Akpjtkf sgajkf gu pdrsgmmdf
>>1 Bgmls agiidrajkf <????.?? ;;;; Akpjtkf sgajkf ><:????.??
>>1? Jiignjfjsktjgms agrpgrdffds ;;: ^êsuftkt mdt ld f'dxdrajad
>1 Agmstruatjgms ;;:: ^êsuftkt mdt ld f'dxdrajad (-) 2:3??.??
>1> Nîtjidmts ;>4????.?? (sgfld Lênjtdur)
>1>; Iktêrjdf ld trkmspgrt ;< Ldttds ld bjmkmadidmt
>1< Iktêrjdf ld trkmspgrt >4????.?? ;<3 Kutrds ldttds ld
>1<? Ignjfjdr, iktêrjdf ld nurdku bjmkmadidmt >?????.??
>14 dt kiêmk`didmts ljvdrs ;<3; Diprumts kuprãs lds
Iktêrjdf ld nurdku 4????.?? êtknfjssdidmts ld arêljt
>14> Iktêrjdf jmbgriktjqud ;>4??.??
>144

1;; Ikrackmljsds <<; Bgurmjssdurs dt agiptds
1;;; Ikrackmljsds 4>2??.?? rkttkacês
1< Arêkmads ld f‚katjb ajr aufkmt <<;; Bgurmjssdurs 3????.??
1<> Afjdmts st agiptds rkttkacês <<4 Dtkt arêljtdur
1<>; Afjdmts 14???.?? <<4> Dtkt jipüts tkxds dt kssjijfds >????.??
14 \R_ <<3 Kutrds arêkmajdrs
14? \R_ <<3; Ldttds sur Kaquj sur lds Ji 2>4?.??
14?? \R_ >>???.??
4;< Nkmquds, trêsgrdrjd `êmêrkfd dt
acãquds pgstkux lênjtdurs
4;<; Nkmquds (sgfld lênjtdur) <34<4?.??
kaarêljtjbs
4;2; Akjssds ;2:<??.??
\G\KF KA\JB >0>2:4?.?? \G\KF _KQQJB >0>2:4?.??
:?
4) Fd A_A ld f‚dmtrdprjsd AGRJL ;: .QK ku 1;/;>/>?>?
FDQ _GQ\DQ IGM\KM\Q

0;; Rdmtds ld ikrackmljsds (dm f'êtkt) ;44???.??
0;> Rdmtds ld njdms dt sdrvjads prglujts ;14??.??
0;3 Kutrds prglujts l'dxpfgjtktjgm ?.??
\gtkf J ;234??.??
2;; Kackts rdvdmlus ld ikrackmljsds 3<<??.??
2;> Kackts agmsgiiês ld ikt. dt bgurmjturds ;1??.??
2;1</2;< Kutrds ackr`ds dxtdrmds 4244?.??
2;2 Jipüts dt tkxds 104?.??
2;0 Ackr`ds ld pdrsgmmdf :;3??.??
\gtkf JJ >103??.??
3; ^êsuftkt l'dxpfgjtktjgm (J - JJ) (-) 2:1??.??
01> _rglujts lds tjtrds ld pkrtjajpktjgm. Dt jiignjfjsktjgms ?.??
011 @kjms ld ackm`d ?.??
013 Jmtêråts dt kutrds prglujts bjmkmajdrs ?.??
\gtkf JJJ ?.??
21; Ackr`ds l'jmtêråts ?.??
213 Kutrds ackr`ds bjmkmajãrds ?.??
\gtkf JR ?.??
31 ^êsuftkt Bjmkmajdr (JR - R) ?.??
3< ^êsuftkt Agurkmt (JJJ + RJ) (-) 2:1??.??
040 ^dprjsds sur sunvdmtjgms l'jmvdstjssdidmt ?.??
\gtkf R ?.??
243 Lgtktjgms mgm agur. Kux kigrtjssdidmts. Dt prgvjsjgms. ?.??
\gtkf RJ ?.??
34 ^êsuftkt mgm agurkmt (RJJJ - JS) ?.??
32 ^êsuftkt kvkmt jipüts (RJJ + S) (-) 2:1??.??
33 ^êsuftkt Mdt (SJ - SJJ) (-) 2:1??.??
:;
D\TLD LD AKQ M¿> 5 IKIKM KIJMK.QK
Fk sjtuktjgm ld f‚dmtrdprjsd IKIKM KIJMK.QK sd prêsdmtd ku ?;/;?/>?>? kjmsj 5
Qgiid Qgiid
Jmtjtufê lds agiptds Jmtjtufê lds agiptds
dm IKL dm IKL
Nkmqud QL ;<? ??? Bgurmjssdurs dt agiptds rkttkacês :4 ???
Akjssd 12 ??? Brkjs ld agmstjtutjgm <? ???
\jtrds ld pkrtjajpktjgm 2? ??? Jmstkffktjgms tdacmjquds iktêrjdf dt gutjffk`d 4? ???
Afjdmts << ??? Iktjãrds prdijãrds :? ???
AMQQ ;4 ??? _rglujts bjmjs <? ???
Bgmls agiidrajkf ;<? ??? Fgakf >2? ???
Lurkmt fd igjs l‚gatgnrd, jf k dbbdatuê fds gpêrktjgms sujvkmtds 5
Lktds Gpêrktjgms Igmtkmts

?>/;? Diprumt kuprãs l‚um êtkn fjssdidmt bjmkmajdr rdingursknfd lkms ;> kms ;2? ???
Kackt ld iktjãrds prdijãrds. Bkaturd m¿N>? 8 rê`fê ;/1 pkr acãqud
?1/;? 1? ???
m¿Q>1 dt fd rdstd ï arêljt. Igmtkmt `fgnkf
?4/;? Kaqujsjtjgm l‚um vêcjaufd utjfjtkjrd ï rê`fdr lkms ;4 igjs. Bkaturd B1?< 0> ???
Rdmtd l‚umd agiikmld ld prglujts bjmjs. Bkaturd m¿Q;>, rê`fê >?% dm
?2/;? 44 ???
dspãad, 1?% pkr acãqud dt fd rdstd ï arêljt. Igmtkmt `fgnkf
?3/;? ^ã`fdidmt l‚umd ldttd bgurmjssdur dm dspãad (_A m¿;;;) 1 0??
^dàu acãqud m¿U;;1 l‚um afjdmt agiid kvkmad sur umd agiikmld ï
;?/;? < ???
fjvrdr lkms >? egurs
_kjdidmt dm dspãads (_A m¿;;>, ;;1, ;;<, ;;4,;;2) 5

\jinrds pgstkux ;4?

\jinrds bjsakux 12?
;>/;? 
[ujttkmad l‚êfdatrjajtê 30?

Mgtd ld têfêpcgmd ;;??

Brkjs ld rêpkrktjgm >1>?
;</;? ^ã`fdidmt pkr acãqud m¿Q>< fds brkjs l‚kmmgmad lkms umd rdvud >3??
;2/;? ^dàu kvjs ld arêljt m¿KR<1 agmadrmkmt fds jmtêråts nkmakjrds ;:0?
>?/;? ^daguvrdidmt lu sgfld ld fk arêkmad lu ?2/;? pkr acãqud
>>//;? _kjdidmt dm dspãad, fk tkxd fgakfd (_A m¿;;0) 31?
>2/;? _kjdidmt lds jmtêråts nkmakjrds ;>4?
>0/;? Kackt ld iktjãrds prdijãrds. Bkaturd m¿N>> ï arêljt >4 1??
>3/;? Kaagrlê um pråt ï um skfkrjê pkr acãqud m¿ Q>4 rdingursknfd lkms > kms ;4 3??
>:/;? Fjvrkjsgm ld fk agiikmld rdfktjvd ï f‚kvkmad lu ;?/;?. bkaturd m¿Q;1 13 <??
1;/;? ^ã`fdidmt lds skfkjrds lu igjs pkr vjrdidmt nkmakjrd m¿@24 :2 ???
MODULE:LESCOCEPTSDEBASEDELACOMPTABILITEGENERALE :>
\rkvkjf ï bkjrd 5
;) Dtknfjr fd Njfkm jmjtjkf ld f‚dmtrdprjsd IKIKM KIJMK.QK ku ?;/;?/>?>? 7
>) _kssdr fd Egurmkf `êmêrkf ld f‚dmtrdprjsd IKIKM KIJMK.QK 7
1) Dtknfjr fd @rkml fjvrd ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>? 7
<) Dtknfjr fk Nkfkmad ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>? 7
4) Dtknfjr fd Njfkm bjmkf ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>? 7
2) Dtknfjr fd A_A ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>? 7
MN 5 Qkackmt qud fd stgah ku 1;/;?/>?>? dst êvkfuê agiid sujt 5
Iktjãrds prdijãrds 5 3> ??? IKL


_rglujts bjmjs 5 <3 ??? IKL
:1

AG^^DA\JGM L‚D\TLD LD AKQ M¿> 5 IKIKM KIJMK.QK
;) Fd njfkm ld f‚dmtrdprjsd IKIKM KIJMK.QK ku ?;/;?/>?>?

>;; Brkjs prêfjijmkjrds ;;;; Akpjtkf sgajkf 0:????,??
>;;; Brkjs ld agmstjtutjgm <????,??
>> Jiignjfjsktjgms
jmagrpgrdffds
>>1 Bgmls agiidrajkf
>>1? Bgmls agiidrajkf ;<????,??
>1 Jiignjfjsktjgms agrpgrdffds
>1> Agmstruatjgms
>1>; Nîtjidmts >2????,??
ljvdrs
>11; Jmstkffktjgms tdacmjquds 4????,??
></>4 Jiignjfjsktjgms bjmkmajãrds
>4; \jtrds ld pkrtjajpktjgms
>4;? \jtrds ld pkrtjajpktjgms 2????,??

1;> Iktjãrds dt bgurmjturds <<; Bgurmjssdurs dt agiptds
agmsgiiknfds rkttkacês
1;>; Iktjãrds prdijãrds :????,?? <<;; Bgurmjssdurs :4???,??
1;4 _rglujts bjmjs <<< Gr`kmjsids sgajkux
1;4; _rglujts bjmjs <????,?? <<<; Akjssd mktjgmkfd ld sêaurjtê ;4???,??
1< Arêkmads ld f‚katjb ajraufkmt sgajkfd
1<>; Afjdmts <<???,??
4;<; Nkmquds (sgfld lênjtdur) ;<????,??
kaarêljtjbs
4;2; Akjssds 12???,??
\G\KF KA\JB :?????,?? \G\KF _KQQJB :?????,??
:<
>) Fd Egurmkf ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/M

?;/;?/M
>;;; Bkjs ld agmstjtutjgm <? ???
>>1? Bgmls Agiidrajkf ;<? ???
>1>? Agmstruatjgms >2? ???
>11; Jmstkffktjgm tdacmjqud 4? ???
>4;? \jtrds ld pkrtjajpktjgm 2? ???
1;>; Iktjãrds prdijãrds :? ???
1;4; _rglujts bjmjs <? ???
1<>; Afjdmts << ???
4;<; Nkmqud ;<? ???
4;2; Akjssd 12 ??? 0:? ???
;;;0 Akpjtkf pdrsgmmdf :4 ???
<<;; Bgurmjssdurs ;4 ???
<<<; AMQQ
^êguvdrturd lds agiptds ld njfkm
?;/;?/M
2;>< Rkrjktjgm lds stgahs ld iktjãrds dt bgurmjturds :? ???
0;1> Rkrjktjgm lds stgahs ld njdms prglujts <? ???
1;>; Iktjãrds prdijãrds :? ???
1;4; _rglujts bjmjs <? ???
Kmmufktjgm lu QJ
?>/;?/M
4;<; Nkmqud ;2? ???
;<3; Diprumt kuprãs êtknfjssdidmts ld arêljts ;2? ???
Kvjs ld arêljt
?1/;?/M
2;>; Kackt ld iktjãrds prdijãrds 1? ???
4;<; Nkmqud ;? ???
<<;; Bgurmjssdurs >? ???
Bkaturd m¿ N>?
?4/;?/M
>1<? Iktêrjdf ld trkmspgrt 0> ???
;<32 Bgurmjssdur l‚jiignjfjsktjgm 0> ???
Rjrdidmt m¿@<?
?2/;?/M
4;2; Akjssd ;; ???
4;<; Nkmqud ;2 4??
1<>; Afjdmts >0 4??
0;>>; Rdmtds ld prglujts bjmjs 44 ???
Bkaturd m¿ Q;>
?3/;?/M
<<;; Bgurmjssdurs 1 0??
4;2; Akjssd 1 0??
_A m¿ ;;;
;?/;?/M
4;<; Nkmqud < ???
<<>; Afjdmt, K.K rdàu sur agiikmlds dm agurs < ???
Acãqud m¿ U;;1
:4
;>/;?/M
2;<4 Brkjs pgstkux dt brkjs ld têfêagi ; >4?
2;20 Jipüts, tkxds dt L.K 12?
2;>4 Kackts mgm stgahês ld I dt B 30?
2;11 Dmtrdtjdm dt rêpkrktjgms > 1>?
Akjssd <3??
_A m¿ ;;>, ;;1,;;<
;</;?/M
2;<< _unfjajtê, punfjaktjgms dt rdfktjgms punfjquds > 3??
4;<; Nkmqud > 3??
Acãqud m¿Q><
;2/;?/M
4;<; Nkmqud ; :0?
013; Jmtêråts dt prglujts ; :0?
kssjijfês
Dmakjssdidmt lds jmtêråts
>?/;?/M
4;<; Nkmqud >0 4??
1<>; Afjdmts >0 4??
^daguvrdidmt lu sgfld
>>/;?/M
2;2; Jipüts dt tkxds ljrdats 31?
4;2; Akjssd 31?
_A m¿;;0
>2/;?/M
21;; Jmtêråts lds diprumts dt ldttds ; >4?
4;<; Nkmqud ; >4?
_rêfãvdidmt lds jmtêråts
>0/;?/M
2;>; Kackt ld iktjãrds prdijãrds >4 1??
<<;; Bgurmjssdurs >4 1??
Bkaturd m¿N>>
>3/;?/M
><<; _råts ku pdrsgmmdf ;4 3??
4;<; Nkmqud ;4 3??
Acãqud m¿Q>4
>:/;?/M
<<>; Afjdmt, K.K rdàu sur agiikmlds dm agurs < ???
1<>; Afjdmts 1< <??
0;>>; Rdmtds ld prglujts bjmjs 13 <??
Bkaturd m¿ Q;1
1;/;?/M
2;0; ^êiumêrktjgms lu pdrsgmmdf :2 ???
4;<; Nkmqud :2 ???
Rjrdidmt m¿ @24
L¿
1;>; Iktjãrds prdijãrds 3> ???
1;4; _rglujts bjmjs <3 ???
2;>< Rkrjktjgm lds stgahs ld iktjãrds dt bgurmjturds 3> ???
0;1>; Rkrjktjgm lds stgahs ld njdms prglujts <3 ???
Agmstktktjgm lu QB
:2
1) Fd @rkml fjvrd ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>?


Fds agiptds ld pkssjb
L ;;;;5 Akpjtkf sgajkf A L <<;; 5 Bgurmjssdurs A

QA 5 0:????.?? QJ 5 0:????.?? ?3/;? 5 10??.?? QJ 5 <4???.??
QA 5 ;122??.?? ?1/;? 5 >????.??
>4/;? 5 >41??.??
L ;<3; 5 Diprumt kuprãs D A A L <<>; 5 Afjdmts kvkmads dt K ^ A A

QA 5 ;2????.?? ?>/;? 5 ;2????.?? >:/;? 5 <???.?? ;?/;? 5 <???.??
L <<<; 5 AMQQ A L ;<32 5 Bgurmjssdurs lds jiign A

QA 5 ;4???.?? QJ 5 ;4???.?? QA 5 0>???.?? QJ 5 0>???.??

Fds agiptds l‚katjb
L >1<? 5 Iktêrjdf ld trkmspgrt A L >1>; 5 Nîtjidmts A

?4/;? 5 0>???.?? QL 5 0>???.?? QJ 5 >2????.?? QL 5 >2????.??
L >;;;5 Brkjs ld agmstjtutjgm A L ><<; 5 _råts ku pdrsgmmdf A

QJ 5 <????.?? QL 5 <????.?? >3/;? 5 ;43??.?? QL 5 ;43??.??
L >1445 Iktêrjdf dt gutjffk`d A L >>1? 5 Bgml agiidrajkf A

QJ 5 4????.?? QL 5 4????.?? QJ 5 ;<????.?? QL 5 ;<????.??
L 1<>;5 Afjdmts A L >4;? 5 \_ A

QJ 5 <<???.?? >?/;? 5>04??.?? QJ 5 >>???.?? QL 5 >>???.??
?2/;? 5 >04??.?? QL 5 03<??.??
>:/;? 5 1<<??.??
L 1;4;5 _rglujts bjmjs A L 1;>;5 Iktjdrds ; drds A

?;/;? 5 <????.?? ?;/;? 5 <????.?? ?;/;? 5 :????.?? ?;/;? 5 :????.??
1;/;? 5 <3???.?? QL 5 <3???.?? 1;/;? 5 3????.?? QL 5 3????.??
L 4;<;5 Nkmqud A L 4;2; 5 Akjssd A

QJ 5 ;<????.?? ?1/;? 5 ;????.?? QJ 5 12???.?? ?3/;? 5 10??.??
?>/;? 5 ;2????.?? ;</;? 5 >3??.?? ?2/;? 5;;???.?? ;>/;? 5 <3??.??
?2/;? 5 ;24??.?? >2/;? 5 ;>4?.?? >>/;? 5 31?.??
;?/;? 5 <???.?? >3/;? 5 ;43??.?? QL 5 1020?.??
;2/;? 5 ;:0?.?? 1;/;? 5 :2???.??
>?/;? 5 >04??.?? QL 5 >><;>?.??
MODULE:LESCOCEPTSDEBASEDELACOMPTABILITEGENERALE :0

Fds agiptds ld ackr`ds
L 2;;<5 Rkrjktjgm stgahs ld IB A L 2;;; 5 Kackts ld I _ A

?;/;? 5 :????.?? 1;/;? 5 3>????.?? ?1/;? 5 1????.?? QL 5 441??.??
QL 53???.?? >0/;? 5 >41??.??
L 21;;5 Jmtêråts lds D L A L 2;;; 5 Kackts M Q ld I B A

>2/;? 5 ;>4?.?? QL 5 ;>4?.?? ;>/;? 5 30?.?? QL 5 30?.??

;>/;? 5 >1>?.?? QL 5 >1>?.?? ;</;? 5 >3??.?? QL 5 >3??.??
L 2;<45 Brkjs pgstkux A L 2;0; 5 ^êiumêrktjgm lu pdrsgmmdf A

;>/;? 5 ;>4?.?? QL 5 ;;??.?? 1;/;? 5 :2???.?? QL 5 :2???.??
L 2;205 Jipüts tkxds LK A L 2;2; 5 Jipüts tkxds ljrdats A

;>/;?5 12?.?? QL 5 12?.?? >>/;? 5 31?.?? QL 5 31?.??

Fds agiptds ld _rglujts
L 0;;; 5 Rdmtd ld prglujts bjmjs A L 0;1> 5 Rkr ld stgahs ld N A

?2/;? 5 44???.?? ?;/;? 5 <????.?? 1;/;? 5<3???.??
QA 5 :1<??.?? >:/;? 5 13<??.?? QA 5 3???.??
L 013;5 Jmtêråts dt _lts Kssjijfês A

QA 5 ;:0?.?? ;2/;? 5 ;:0?.??
:3
<) Fk nkfkmad ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>?
M¿ Qgiids Qgflds
Jmtjtufê ld agiptd
Agiptd Lênjts Arêljts Lênjtdurs Arêljtdurs
;;;0 Akpjtkf pdrsgmmdf 0:? ??? 0:? ???
;<3; D.K.D.A ;2? ??? ;2? ???
;<32 Brs l‚jiignjfjsktjgm 0> ??? 0> ???
>;;> Brkjs ld agmstjtutjgm <? ??? <? ???
>>1? Bgmls agiidrajkf ;<? ??? ;<? ???
>1>? Agmstruatjgms >2? ??? >2? ???
>11; Jmstkffktjgm tdacmjqud I.G 4? ??? 4? ???
>1<? Iktêrjdf ld trkmspgrt 0> ??? 0> ???
>4;? \jtrds ld pkrtjajpktjgm 2? ??? 2? ???
><<; _råt ku pdrsgmmdf ;4 3?? ;4 3??
1;>; Iktjãrds prdijãrds ;0> ??? :? ??? 3> ???
1;4; _rglujs bjmjs 33 ??? <? ??? <3 ???
1<>; Afjdmts ;?4 :?? >0 4?? 03 <??
<<;; Bgurmjssdurs 1 0?? ;<? 1?? ;12 2??
<<>; Afjdmts, K.K rdàus /agiikmlds < ??? < ???
<<<; AMQQ ;4 ??? ;4 ???
4;<; Nkmqud 1<: :0? ;>4 34? >>< ;>?
4;2; Akjssd <0 ??? : 11? 10 20?
2;>; Kackts ld iktjãrds prdijãrds 44 1?? 44 1??
2;>< Rkrjktjgm lds stgahs ld I.B :? ??? 3> ??? 3???
2;>4 Kackts mgm stgahês ld I.B 30? 30?
2;11 Dmtrdtjdms dt rêpkrktjgms > 1>? > 1>?
2;<< _unfjajtê, rdfktjgms punfjquds > 3?? > 3??
2;<4 Brkjs pgstkux, Brkjs ld têfêagi ; >4? ; >4?
2;20 Jipüts, tkxds dt lrgjts kssjijfês 12? 12?
2;2; Jipüts dt tkxds ljrdats 31? 31?
2;0; ^êiumêrktjgms lu pdrsgmmdf :2 ??? :2 ???
21;; Jmtêråts lds diprumts dt ldttds ; >4? ; >4?
0;>>; Rdmtds ld _rglujts bjmjs :1 <?? :1 <??
0;1> Rkrjktjgm lds stgahs ld njdms/_ <? ??? <3 ??? 3???
013; Jmtêråts dt prglujts kssjijfês ; :0? ; :0?
\G\KF ; 2:: 14? ; 2:: 14? ; >02 :0? ; >02 :0?
MODULE:LESCOCEPTSDEBASEDELACOMPTABILITEGENERALE ::
4) Fd Njfkm ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>?

>;; Brkjs prêfjijmkjrds ;;;; Akpjtkf sgajkf 0:????.??
>;;; Brkjs ld agmstjtutjgm <????.?? ;;: ^êsuftkt mdt ld f'dxdrajad
>> Jiignjfjsktjgms ;;:: ^êsuftkt mdt ld f'dxdrajad
jmagrpgrdffds ;< (sgfld Lênjtdur) (-) 242;?.??
>>1 Bgmls agiidrajkf ;<3 Ldttds ld bjmkmadidmt
>>1? Bgmls agiidrajkf ;<????.?? Kutrds ldttds ld
>1 Jiignjfjsktjgms agrpgrdffds ;<3; bjmkmadidmt
>1> Agmstruatjgms Diprumts kuprãs lds ;2????.??
>1>; Nîtjidmts >2????.?? ;<32 êtknfjssdidmts ld arêljt
>11 Ignjfjdr, iktêrjdf ld Bgurmjssdurs lds 0>???.??
nurdku dt kiêmk`didmts jiignjfjsktjgms
ljvdrs
>11; Jmstkffktjgms tdacmjquds 4????.??
>1<? Iktêrjdf ld trkmspgrt 0>???.??
></>4 Jiignjfjsktjgms bjmkmajãrds
><; _råts jiignjfjsês
><;? _råts ku pdrsgmmdf ;43??.??
>4; \jtrds ld pkrtjajpktjgms
>4;? \jtrds ld pkrtjajpktjgms 2????.??

1;> Iktjãrds dt bgurmjturds <<; Bgurmjssdurs dt agiptds
agmsgiiknfds rkttkacês
1;>; Iktjãrds prdijãrds 0>???.?? <<;; Bgurmjssdurs ;122??.??
1;4 _rglujts bjmjs <<< Gr`kmjsids sgajkux
1;4; _rglujts bjmjs <????.?? <<<; Akjssd mktjgmkfd ld sêaurjtê ;4???.??
1< Arêkmads ld f‚katjb ajraufkmt sgajkfd
1<>; Afjdmts <<???.??
4;<; Nkmquds (sgfld lênjtdur) >><;>?.??
kaarêljtjbs
4;2; Akjssds 1020?.??
\G\KF KA\JB ;;?0::?.?? \G\KF _KQQJB ;;?0::?.??
;??
2) Fd A_A ld f‚dmtrdprjsd IKIKM KIJMK.QK ku 1;/;?/>?>?
FDQ _GQ\DQ IGM\KM\Q

0;; Rdmtds ld ikrackmljsds (dm f'êtkt) :1<??
0;> Rdmtds ld njdms dt sdrvjads prglujts 3???
0;3 Kutrds prglujts l'dxpfgjtktjgm ?.??
\gtkf J ;?;<??.??
2;; Kackts rdvdmlus ld ikrackmljsds ?.??
2;> Kackts agmsgiiês ld ikt. dt bgurmjturds 2<;0?
2;1</2;< Kutrds ackr`ds dxtdrmds 210?
2;2 Jipüts dt tkxds ;;:?
2;0 Ackr`ds ld pdrsgmmdf :2???
\gtkf JJ ;2001?
3; ^êsuftkt l'dxpfgjtktjgm (J - JJ) (-) 2211?
01> _rglujts lds tjtrds ld pkrtjajpktjgm. Dt jiignjfjsktjgms ?.??
011 @kjms ld ackm`d ?.??
013 Jmtêråts dt kutrds prglujts bjmkmajdrs ;:0?.??
\gtkf JJJ ;:0?.??
21; Ackr`ds l'jmtêråts ;>4?.??
213 Kutrds ackr`ds bjmkmajãrds ?.??
\gtkf JR ;>4?.??
31 ^êsuftkt Bjmkmajdr (JR - R) 0>?.??
3< ^êsuftkt Agurkmt (JJJ + RJ) (-) 242;?.??
040 ^dprjsds sur sunvdmtjgms l'jmvdstjssdidmt ?.??
\gtkf R ?.??
243 Lgtktjgms mgm agur. Kux kigrtjssdidmts. Dt prgvjsjgms. ?.??
\gtkf RJ ?.??
34 ^êsuftkt mgm agurkmt (RJJJ - JS) ?.??
32 ^êsuftkt kvkmt jipüts (RJJ + S) (-) 242;?.??
33 ^êsuftkt Mdt (SJ - SJJ) (-) 242;?.??
;?;
D\TLD LD AKQ M¿1 5 IDMK^K.QK CGFLJM@

Fd acdb agiptknfd lds êtknfjssdidmts IDMK^K.QK lkms fdsqudfs vgus dbbdatudz vgtrd stk`d ku
pgstd l'kjld agiptknfd, vgus rdidt fk nkfkmad Kvkmt jmvdmtkjrd ld fk sgajêtê ku 1;/;>/>?;: pgur
f‚êtknfjssdidmt lds fjkssds bjsakfds (njfkm dt A_A)
M¿ ld QJ IGTRDIDM\Q QB
agip Agiptds
td QL QA L A QL QA
;;;; Akpjtkf sgajkf ?,?? ;4;????,?? ?,?? ?,?? ?,?? ;4;????,??
;;<? ^êsdrvd fê`kfd ?,?? 043?,?? ?,?? ?,?? ?,?? 043?,??
;;2; ^dpgrt ï mguvdku (QA) ?,?? >4????,?? ?,?? ?,?? ?,?? >4????,??
;14 _rgvjsjgms rê`fdidmtêds ?,?? <>???,?? ?,?? ?,?? ?,?? <>???,??
;<3 Kutrds ldttds ld B ?,?? <44??,?? ?,?? 3>4??,?? ?,?? ;>3???,??
;4; _rgvjsjgms pgur rjsqud ?,?? <>1?,?? ?,?? ?,?? ?,?? <>1?,??
>;; Brkjs prêfjijmkjrds ;?>;?,?? ?,?? ?,?? ?,?? ;?>;?,?? ?,??
>;> Ackr`ds ï rêpkrtjr sur _ D 4;4??,?? ?,?? ?,?? ?,?? 4;4??,?? ?,??
>>; Jiignjfjsktjgms dm ^ L 01;?:,?? ?,?? ?,?? ?,?? 01;?:,?? ?,??
>>1 Bgmls agiidrajkf 0????,?? ?,?? ?,?? ?,?? 0????,?? ?,??
>1; \drrkjms ;32??,?? ?,?? ?,?? ?,?? ;32??,?? ?,??
>11 Jmstkffktjgm tdacmjqud, IG 32<1??,?? ?,?? ?,?? ?,?? 32<1??,?? ?,??
>1< Iktêrjdf ld trkmspgrt ;0:???,?? ?,?? ;;????,?? ?,?? >3:???,?? ?,??
>14 Ignjfjdr, iktêrjdf N K L >;???,?? ?,?? ?,?? ?,?? >;???,?? ?,??
>4; \jtrds ld pkrtjajpktjgm >?????,?? ?,?? ?,?? ?,?? >?????,?? ?,??
>31< Kigrtjssdidmts ld I \ ?,?? 0;03?,?? ?,?? ?,?? ?,?? 0;03?,??
>:4; _rgvjsjgms pgur L lds \ _ ?,?? 1???,?? ?,?? ?,?? ?,?? 1???,??
1;>; Qtgah ld I_ s >430?,?? ?,?? ?,?? ?,?? >430?,?? ?,??
1;4; Qtgah ld prglujts bjmjs ;?>4?,?? ?,?? ?,?? ?,?? ;?>4?,?? ?,??
1<; Bgurmjssdurs lênjtdur, KR 0????,?? ?,?? ?,?? ?,?? 0????,?? ?,??
1<> Afjdmts dt agiptds rkttkacês ;4????,?? ?,?? <><?,?? ?,?? ;4<><?,?? ?,??
14? \R_ 0????,?? ?,?? ?,?? ?,?? 0????,?? ?,??
1:<> _rgvjsjgms pgur L AA^ ?,?? ;>;??,?? ?,?? ?,?? ?,?? ;>;??,??
<<; Bgurmjssdurs dt agiptds ?,?? <1???,?? ?,?? 4?4?,?? ?,?? <3?4?,??
<<> Afjdmts arêljtdurs, kvkmads dt ?,?? ;1>??,?? ?,?? ?,?? ?,?? ;1>??,??
<<< Gr`kmjsids sgajkux ?,?? 433?,?? ?,?? ?,?? ?,?? 433?,??
<<4 Dtkt arêljtdur ?,?? :>;?,?? <;?4,?? ?,?? ?,?? 4;?4,??
<<30 Ldttds rkttkacêds K A ?,?? <???,?? >;?4,?? ?,?? ?,?? ;3:4,??
4;; Acãquds dt vkfdurs ï dma 4:;??,?? ?,?? ?,?? ?,?? 4:;??,?? ?,??
4;<; Nkmquds ;>4110,?? ?,?? 4???,?? 2;><4,?? 2:?:>,?? ?,??
4;21 Akjssd ;?>;1,?? ?,?? ?,?? >02>,?? 0<4;,?? ?,??
4;20 ^ê`jds l'kvkmads dt ka >4;>;,?? ?,?? ?,?? ?,?? >4;>;,?? ?,??
44> Arêljt l'dsagiptd ?,?? ;>;1?,?? ?,?? ?,?? ?,?? ;>;1?,??
2;>; Kackts ld iktjãrds prdijãrds ?,?? ?,?? 4?4?,?? ?,?? 4?4?,?? ?,??
2;>0 Kackts mgm stgahês ld IB ?,?? ?,?? ;;>0,?? ?,?? ;;>0,?? ?,??
2;11 Dmtrdtjdm dt rêpkrktjgms ?,?? ?,?? >4;?,?? ?,?? >4;?,?? ?,??
2;<1 Dtulds, rdacdracds dt Lga ?,?? ?,?? ;;??,?? ?,?? ;;??,?? ?,??
2;<> \rkmspgrts ?,?? ?,?? >4?,?? ?,?? >4?,?? ?,??
2;0; ^êiumêrktjgms lu _dr ?,?? ?,?? >41;?,?? ?,?? >41;?,?? ?,??
0;>1 Rdmtds ld prglujts bjmjs ?,?? ?,?? ?,?? <><?,?? ?,?? <><?,??
04;; _rglujt ld adssjgm lds jiig ?,?? ?,?? ?,?? 4???,?? ?,?? 4???,??
\G\KTS >?112;?,?? >?112;?,?? ;2?0:0,?? ;2?0:0,?? >;><;:?,?? >;><;:?,??
;?>
\rkvkjf ï bkjrd
;) _rêsdmtdr fd njfkm jmjtjkf ld fk sgajêtê IDMK^K.QK ku ?;/?;/>?;: 7 (Kmmdxd ld
njfkm sdfgm fd A@MA)
>) _rêsdmtdr fd njfkm bjmkf ld fk sgajêtê IDMK^K.QK ku 1;/;>/>?;: 7 (Kmmdxd ld
1) _rêsdmtdz fd A_A bkmkf ld fk sgajêtê IDMK^K.QK ku 1;/;>/>?;: 7 (Kmmdxd ld
;?1
;) _rêsdmtdr fd njfkm jmjtjkf ld fk sgajêtê IDMK^K.QK ku ?;/?;/>?;: 7 (Kmmdxd ld njfkm

sdfgm fd A@MA
Dxdrajsds M Dxdrajsds
KA\JB
I Nruts Kir /_rgv I Mdts M-;
JIIGNJFJQK\JGM DM MGM RKFDT^ (k) 2; 0;?,?? 2; 0;?,??
Brkjs prêfjijmkjrds ;? >;?,?? ;? >;?,??
Ackr`ds ï rêpkrtjr sur pfusjdurs dxdrajads 4; 4??,?? 4; 4??,??
_rjids ld rdingursdidmt lds gnfj`ktjgms ?,?? ?,??
K JIIGNJFJQK\JGMQ JMAG^_G^DFFDQ (n) ;<1 ;?:,?? ;<1 ;?:,??
A Jiignjfjsktjgms dm rdacdracd dt lêvdfgppdidmt 01 ;?:,?? 01 ;?:,??
\ Nrdvdts, ikrquds, lrgjts dt vkfdurs sjijfkjrds ?,?? ?,??
J
B Bgmls agiidrajkf 0? ???,?? 0? ???,??
Kutrds jiignjfjsktjgms jmagrpgrdffds ?,?? ?,??
JIIGNJFJQK\JGMQ AG^_G^DFFDQ (a) ; ?3> :??,?? ; ?3> :??,??
J \drrkjms ;3 2??,?? ;3 2??,??
I Agmstruatjgms ?,?? ?,??
I Jmstkffktjgms tdacmjquds, iktêrjdf dt gutjffk`d 32< 1??,?? 32< 1??,??
G Iktdrjdf ld trkmspgrt ;0: ???,?? 0;03? ;?0 >>?,??
N Ignjfjdrs, iktêrjdf ld nurdku dt kiêmk`didmts
J >; ???,?? >; ???,??
ljvdrs
F Kutrds jiignjfjsktjgms agrpgrdffds ?,?? ?,??
J Jiignjfjsktjgms agrpgrdffds dm agurs ?,?? ?,??
Q JIIGNJFJQK\JGMQ BJMKMAJD^DQ (l) >?? ???,?? >?? ???,??
D _råts jiignjfjsds ?,?? ?,??
Kutrds arêkmads bjmkmajãrds ?,?? ?,??
\jtrds ld pkrtjajpktjgm >?? ???,?? 1???.?? ;:0 ???,??
Kutrds tjtrds jiignjfjsês ?,?? ?,??
DAK^\Q LD AGMRD^QJGM - KA\JB (d) ?,?? ?,??
Ljijmutjgm lds arêkmads jiignjfjsêds ?,?? ?,??
Kuìdmtktjgm lds ldttds ld bjmkmadidmt ?,?? ?,??
\G\KF J ( k+n+a+l+d) ; <30 0;:,?? ; <30 0;:,??
K Q\GAHQ (b) 12 ;>?,?? 12 ;>?,??
A Ikrackmljsds ?,?? ?,??
\ Iktjãrds dt bgurmjturds agmsgiiknfds >4 30?,?? >4 30?,??
J _rglujts dm agurs ?,?? ?,??
B _rglujts jmtdriêljkjrds dt prglujts rêsjludfs ?,?? ?,??
_rglujts bjmjs ;? >4?,?? ;? >4?,??
A
J A^DKMADQ LD F'KA\JB AJÂTFKM\ (`) >>? ???,?? >>? ???,??
^ Bgurmjs. lênjtdurs, kvkmads dt kagiptds 0? ???,?? 0? ???,??
A Afjdmts dt agiptds rkttkacês ;4? ???,?? ;>;??.?? ; :??,??
T _drsgmmdf ?,?? ?,??
F Dtkt ?,?? ?,??
K Agiptds l'kssgajês ?,?? ?,??
M Kutrds lênjtdurs ?,?? ?,??
\ Agiptd ld rêùfkrjsktjgm katjb ?,?? ?,??
\J\^DQ D\ RKFDT^ LD _FKADIDM\ (c) 0? ???,?? 0? ???,??
C DAK^\ LD AGMRD^QJGM - KA\JB (j) (
\ Dfêidmts ajraufkmts ) ?,?? ?,??
\G\KF JJ ( b+`+c+j) 1>2 ;>?,?? 1>2 ;>?,??
\ \^DQG^D^JD - KA\JB >;: 00;,?? >;: 00;,??
^ Acãquds dt vkfdurs ï dmakjssdr 4: ;??,?? 4: ;??,??
D Nkmquds, \.@ & A_ ;>4 110,?? ;>4 110,??
Q Akjssds, rê`jds l'kvkmads dt kaarêljtjbs 14 11<,?? 14 11<,??
\G\KF JJJ >;: 00;,?? >;: 00;,??
\G\KF J+JJ+JJJ > ?11 2;?,?? 32 33?,?? ;:<2 01?,??
;?<

Partager ce document
    
Vous aimerez peut-être aussi
Document 29 pages
Economie Et Gestion
D'entreprise
Diarrassouba
Pas encore d'évaluation
Document 34 pages
Comptabilité Générale 1:
Dr-Mira Mohammed…
Lamine
Amine Ham
Document 152 pages
Cours Comptabilité
Générale
Anonymous MbYmehoZgx
100% (2)
Magazines Podcasts
Partition
Document 115 pages
Cours Comptabilité
Générale Suite (Support…
Comptables
Anonymous Et
MbYmehoZgx
Facturation)
Document 160 pages
COURS Compta Générale

Doshey Allou
Document 46 pages
MTP Envir Entrprse TC

Bacpro Sce
Rabii Souad
Document 6 pages
Expose Entreprise
Cyber Savep
Document 47 pages
Comptabilité Générale -
ESI - 2020-2021
Alassane Traore
100% (1)
Document 59 pages
Cours de Comptabilite DR
Hien Sie Clotaire 2022
Bini Junior
Document 71 pages
PFE Amira
Safaa El Ouadifi
Document 12 pages
Classification Entreprise
Kodak drake
Document 14 pages
Institut Supérieur
D'ingénierie Et de…
Formation
Haroun (ISIF) :
Kadaissou
Comptabilité
Pas Générale 1
encore d'évaluation
Voir plus
À propos Assistance
À propos de Scribd Aide / FAQ
Everand : Livres Accessibilité

électroniques et audio
Aide à l'achat
Presse
AdChoices
Rejoignez notre équipe !
Nous contacter Social

Inviter des amis Instagram
Scribd pour entreprises Twitter
Facebook
Mentions légales
Pinterest
Conditions
Confidentialité
Droits d'auteur
Préférences en matière de
cookies
Ne vendez pas et ne
partagez pas mes
informations personnelles
Obtenez nos applications gratuites
Documents
Langue: Français
Droits d'auteur © 2024 Scribd Inc.
Enregistrer

Le Module Des Concepts de Base de La Comptabilte

Transféré par

Informations du document

Titre original

Copyright

Formats disponibles

Partager ce document

Partager ou intégrer le document

Options de partage

Avez-vous trouvé ce document utile ?

Ce contenu est-il inapproprié ?

Droits d'auteur :

Formats disponibles

Le Module Des Concepts de Base de La Comptabilte

Transféré par

Droits d'auteur :

Formats disponibles

Recher…

Transféré par Ismail Amrani

 83% (6) · 6K vues · 113 pages

Partager ce document dt ld fk _rgigt jgm lu \rkvkjf

Rdrsjgm 5 Eujm >?>?

PUB Téléchargez pour lire sans publicité.

QGIIKJ^D .................................................................................................................................................. >

FK QD[TDMAD M¿; 5 F‚DM\^D_^JQD ................................................................................................ <

FK QD[TDMAD M¿> 5 FK AGI_\KNJFJ\D @DMD^KFD ............................................................. 3

FK QD[TDMAD M¿1 5 FD NJFKM AGI_\KNFD ............................................................................ ;?

FK QD[TDMQD M¿4 5 KMKFZQD AGI_\KNFD LDQ G_D^K\JGMQ ...................................... >>

FK QD[TDMAD M¿2 5 FD AGI_\D .................................................................................................... >2

FK QD[TDMQD M¿0 5 FD AGI_\D LD _^GLTJ\Q D\ ACK^@DQ ......................................... 13

FK QD[TDMAD M¿3 5 FD AKL^D AGI_\KNFD IK^GAKJM ................................................. <3

FK QD[TDMAD M¿: 5 FD RJ^DIDM\ AGI_\KNFD .................................................................. 2<

FK QD[TDMAD M¿;? 5 FDQ LGATIDM\Q AGIID^AJKTS D\ AGI_\KNFDQ ............ 22

FK QD[TDMAD M¿;; 5 FD EGT^MKF ................................................................................................ 20

FK QD[TDMAD M¿;> 5 FD @^KML-FJR^D ...................................................................................... 0:

FK QD[TDMAD M¿;1 5 NKFKMAD LDQ AGI_\DQ ....................................................................... 3?

D\TLD LD AKQ M¿; 5 AGRJL ;:.QK ................................................................................................... 3>

D\TLD LD AKQ M¿> 5 IKIKM KIJMK.QK ..................................................................................... :>

D\TLD LD AKQ M¿1 5 IDMK^K.QK CGFLJM@ .......................................................................... ;?>

PUB Téléchargez pour lire sans publicité.

PUB Téléchargez pour lire sans publicité.

FK QD[TDMAD M¿; 5 F‚DM\^D_^JQD

k) F‚dmtrdprjsd 5 umjtê ld prgluatjgm

n) F‚dmtrdprjsd 5 umjtê ld arêktjgm dt ld rêpkrtjtjgm ld fk vkfdur

a) F‚dmtrdprjsd 5 admtrd ld lêajsjgm

PUB Téléchargez pour lire sans publicité.

>) Fds bjmkfjtês ld f‚dmtrdprjsd

PUB Téléchargez pour lire sans publicité.

4) Afkssjbjaktjgm lds dmtrdprjsds

Plus d'1 million de membres lui font confiance

Essayez Scribd GRATUITEMENT pendant 30 jours

Commencez l'essai gratuit

Annulez à tout moment

PUB Téléchargez pour lire sans publicité.

FK QD[TDMAD M¿> 5 FK AGI_\KNJFJ\D @DMD^KFD

PUB Téléchargez pour lire sans publicité.

1) Gnfj`ktjgm ld fk tdmud ld fk agiptknjfjtê

PUB Téléchargez pour lire sans publicité.

FK QD[TDMAD M¿1 5 FD NJFKM AGI_\KNFD

Katjb lu Njfkm (dipfgjs) _kssjb lu NJFKM (rdssgurads/ grj`jmds)

PUB Téléchargez pour lire sans publicité.

>) Fd njfkm sdfgm fd A@MA 5 fd agld `êmêrkf ld fk mgrikfjsktjgm agiptknfd

PUB Téléchargez pour lire sans publicité.

<) _rêsdmtktjgm lu njfkm l‚kprãs fd pfkm agiptknfd ikrgakjm

PUB Téléchargez pour lire sans publicité.

PUB Téléchargez pour lire sans publicité.

(;) Akpjtkf pdrsgmmdf lênjtdur

PUB Téléchargez pour lire sans publicité.

Fk afkssd ; 5 Fd bjmkmadidmt pdrikmdmt 5

PUB Téléchargez pour lire sans publicité.

n) F‚katjb lu njfkm 5 fds dipfgjs

Plus d'1 million de membres lui font confiance

Essayez Scribd GRATUITEMENT pendant 30 jours

Commencez l'essai gratuit

Annulez à tout moment

PUB Téléchargez pour lire sans publicité.

K__FJAK\JGM M¿; 5 FD NJFKM LD A^DK\JGM

PUB Téléchargez pour lire sans publicité.

PUB Téléchargez pour lire sans publicité.

PUB Téléchargez pour lire sans publicité.