računovodska tarifa za računovodstvo in knjigovodstvo

7/23/2019 Raunovodska tarifa za raunovodstvo in knjigovodstvo

1/16

R E V O G Y G J Q K E Z E R N I E

E) QSHGON JFH

5. hfo< Gprfjfhntf r!"o##j$%n& $t#rntf

Reuogvgjskf stgrntvf pg tfl reuogvgjskn ternin sg stgrntvf, kn ln` gprevhlelgreuogvgjskn sfrvnsn ze upgrebonkf tf` stgrntfv (v oejehlolfm bfsfjnhu< streokf).Reuogvgjskf stgrntvf gbsfdelg gsogvof reuogvgjskf stgrntvf, mfj ketfrf spejelgzhestn stgrntvf kolndgvgjfole, reuogvgjskfde prfjreuoeveole, reuogvgjskfdegbreuoeveole, reuogvgjskfde oejznreole, reuogvgjskfde no jevofde svftgveole tfrreuogvgjskfde eoehnznreole. Sghfd tfde reuogvgjskf stgrntvf gbsfdelg tujn nzjfhevg

jevon` gbreuogv ze oergonke. Sgj jevon gbreuo spejelg prfjvsfm prnpreve nonzjfheve< gbreuoe jevke gj jg`gjke prevon` gsfb; gbreuo !; gbreuo jrudn`nzphenh inznonm gsfbem; gbreuo jevkgv no prnspfvkgv oe phenhog hnstg; gbreuo jrudn`prnspfvkgv no jg`gjonof; npj.

'. hfo< Yrfjo#tfo(f no !r!"o!!o(f r!"o##j$%n& $t#rntf

Reuogvgjskf stgrntvf sf vrfjogtnlg prfjvsfm pg oeshfjoln` fhfmfotn`< gjdgvgrogst ze stgrntfv no stgpolg strgkgvof ze`tfvogstn, pgsfboe strgkgvoe zoeole nzvfo reuogvgjskf strgkf, kgt tujn zoeolf no upgrebe

tuln` lfznkgv tfr mfjoergjon` reuogvgjskn` steojerjgv,

spf"nehnstnoe zoeole, es, kn lf pgtrfbfo ze stgrntfv, kghnnoe gprevhlfon` stgrntfv.

Srevnhgme sf ze zereuoeveolf vsf` stgrntfv (gprevnh) upgrebhle uroe pgstevke. ! kghnkgrreuogvgjskn sfrvns onme zedgtgvhlfof tf`onof pgjpgrf ze mfrlfolf pgrebf ese pg vrstngprevnh, sf ze zereuoeveolf stgrntfv upgrebhle vrfjogtfolf pg vrste` no kghnnonpgsemfzon` gprevnh.

*. hfo< Jfh# nfo rfjof+! jfh#of+! !$! tfr jfh! pr#$tn& jofn&

#e stgrntvf, kn ln` reuogvgjskn sfrvns gprevn nzvfo rfjofde jfhgvofde ese zerejnofprevgesog jgstevhlfof jgkumfote"nlf ehn zerejn ze`tfv s streon streokf, sf "foepgsemfzofde gprevnhe pg reuogvgjskn ternin pgvfe ze $%&.

#e stgrntvf, kn ln` oe ze`tfvg streokf ehn jr'evofde grdeoe reuogvgjskn sfrvns gprevn gbsgbgte`, ofjfhle`, prezonkn` ehn jfhe prgstn` jofvn`, sf terniof pgstevkf he`kg zvnelg ze%%&.


2/16

,. hfo< S#r!nh! $tr#-%#

Reuogvgjskn sfrvns nme prevn"g zereuoetn streokn tujn pgvrenhe strgkgv v zvfzn zjfhgm (pgton strgkn, jofvon"f no prfognf) v vnnon strgkgv, kn sg v skheju z

vfhlevonmn jevonmn prfjpnsn gprfjfhlfon kgt pgvrenhe strgkgv v zvfzn z jfhgm, kn sf ofvtfvelg v jevog gsogvg.

. hfo< V$%h!(f!o(f /fo r!$t(# /fo 3nh(fo($%n& p#trf-no

*fof stgrntfv, oevfjfof v +) jfhu tf reuogvgjskf ternif, sf fokret hftog uskhelulflg znojfksgm restn "fo 'nvhlfolskn` pgtrfbno, kn de gblevhle tetnstnon urej Rfpubhnkfhgvfonlf. ! kghnkgr nojfks restn "fo 'nvhlfolskn` pgtrfbno prfsf'f -&, sf ternie uskhejnz oeshfjolnm mfsf"fm.


3/16

2) ZERNION JFH

Z!r. -t. 5 1 Ko(n+##j$%! #pr!nh!

5.5. :!o( !&tfo# %o(n3fo(f 6 of!f!o/n ! JJY"r!, 9

... oln'folf v dhevog kolndg / mnonmehon peveh (jg -3 reuogv) %5,%% 2

..1. Rgon vogs prflftn` reuogv no phenh jgkumfot -,%% 2

..-. Rgon vogs nzjeon` reuogv no phenh jgkumfot -,%% 2

..:. !ogs jrudn` kolndgvgjskn` hnstno jgkumfot 1,$% 2

5.'. 4!&tfo# %o(n3fo(f 6 !f!o/n ! JJY"r! 9

.1.. oln'folf v dhevog kolndg / mnonmehon peveh (""e. 16 reuogv) %,%% 2

.1.1. Rgon vogs prflftn` reuogv

/ jgmen reuon jgkumfot :,%% 2

/ tuln reuon jgkumfot $,%% 2.1.-. Rgon vogs nzjeon` reuogv jgkumfot :,%% 2

.1.:. !koln'be v dhevog kolndg (vrstn"e)/rgoe vkoln'be ,%% 2

.1.$. 9hfktrgoskn prfogs prflftn` no nzjeon` reuogv tfr phenh ure $$,%% 2

5.*. 4fh# !&tfo# %o(n3fo(f 6 !f!o/n ! JJY"r!0 9

.-.. oln'folf v dhevog kolndg / mnonmehon peveh (""e. 16 reuogv) -%,%% 2

.-.1. !koln'be v dhevog kolndg (vrstn"e)/rgoe vkoln'be ,1% 2

.-.-. 9hfktrgoskn prfogs prflftn` no nzjeon` reuogv tfr phenh ure 3$,%% 2


4/16

5.,. Gr!"o!!o(f JJY no #$t!h! p#f!o! #pr!nh!"r!0 9

.:.. Srnleve4gjleve zevfzeo"e v rfdnstfr ! ure 3$,%% 2

.:.1. 0breuo !

/ meol ze`tfvfo gbreuo $%,%% 2

/ ze`tfvfo gbreuo 6%,%% 2

/ zfhg ze`tfvfo ehn trnmfsfon gbreuo ! gbreuo >%,%% 2

.:.-. Rfkepntuhe"nlskg pgrgnhg ure 3$,%% 2

.:.:. 0stehe gprevnhe pgvfzeoe z !

(pgprevkn gbreuogv, pgprevkn gjbntke !, semgprnleve..) ure 3$,%% 2

5.. Rf+n$tfr #$o#on& $rfj$tf"r!0 9

.$.. !ogs oe pgjhedn zepnsonkegsogvogsrfjstvg 3,$% 2

.$.1. 0breuo emgrtnze"nlf oelmeol 3$,%% 2

.$.-. 0breuo ! prn gjtulntvn 0 ure 3$,%% 2

.$.:. zpnsn ze pgtrfbf novfoturon` kgmnsnl hnst -,%% 2

5.0. Sh!nhon pr#>ft"r!0 9

5.. G$t!h! %o(n+##j$%! #pr!nh!"r!0 9

.6.. !gjfolf eoehntnon` fvnjfo" ure 3$,%% 2


5/16

.6.1. skhelfveolf kolndgvgjskn` steol z jfleosknm steolfm(0S, gpgmnon..) ure 3$,%% 2

.6.-. 0breuo gbrfstn, emgrtnze"nlskn oertn8 ure 3$,%% 2

.6.:. =ekturnreolf ure 3$,%% 2

.6.$. !zpgstevntfv steole gb prfvzfmu streokf ure 3$,%% 2

.6.3. Srnpreve jgkumfote"nlf ze prfogs reuogvgjstve oelmeol :%%,%% 2

.6.6. zjfheve gpgmnoe pg oergnhu streokf $,%% 2

.6.5. =ekturnreolf ? nzstevntfv reuoe pg oergnhu streokf 3,$% 2

5.;. G$t!h! !j>non$tr!tno! #pr!nh!"r!, 9

.5.. Srnpreve no urfleolf jgkumfote"nlf ure :$,%% 2

.5.1. Srnpreve prfjhgdgv ze kgmpfoze"nlg, "fsnlg, esndoe"nlg ure :$,%% 2

.5.-. 0pgmnoleolf ze ofjgstevhlfog jgkumfote"nlg oelmeol 11,$% 2.5.:. 0pgmno ze jgstevg meolkelgn` gznrgme zevrontfv ofvfrgjgstglon` hnstno oelmeol 11,$% 2

Z!r. -t. ' 1 R!"o##j$%# o!rt#!o(f no $ft#!o(f

'.5. R!"o##j$%# no j!o# $ft#!o(f"r!

0 1 508 9

1... Reuogvgjskg no jevog svftgveolf

/ meol ze`tfvog ure oelmeol -%,%% 2

/ zfhg ze`tfvog ure oelmeol 3%,%% 2

1..1. Srnpreve pgjhed ze nzjfhevg ektgv g reuogvgjstvu ure %%,%% 2

1..-. Srnpreve jgkumfote"nlf ze rfvnznlskn prfdhfj, jevog nopfk"nlgno pgjgbog ure 3$,%% 21..:. Srnpreve pgjhed ze nzjfhevg rfvnznlskfde pgrgnhe no sgjfhgveolf prn rfvnznlskfm prfdhfju, jevon nopfk"nln no jrudn` pgstgpkn` ure %%,%% 2


6/16

1..$. vftgveolf prn grdeonze"nln reuogvgjfole ure -%,%% 2

'.'. R!"o##j$%# o!rt#!o(f

"r!

588 1 5*8 9

1.1.. meol ze`tfvog ure oelmeol %%,%% 2

1.1.1. ze`tfvog ure oelmeol -%,%% 2

Z!r. -t. * 1 R!"o##j$%# no jr"+# p#r#!o(f

*.5. 4"o!o(f p#r#!o(f"r!

0 1 5*8 9

-... Sgrgnhg ze semgstglof pgjlftonkf

/ mfjhftog pgrgnhg oelmeol $%,%% 2

/ meol ze`tfvog hftog pgrgnhg oelmeol -%%,%% 2

/ ze`tfvog hftog pgrgnhg ure %%,%% 2-..1. Sgrgnhg ze dgspgjerskf jru'bf, kn onsg zevfzeof k rfvnznln, tfr ze jrutve, zevgjf, usteogvf ntj.

/ mfjhftog pgrgnhg oelmeol -%%,%% 2

/ meol ze`tfvog hftog pgrgnhg oelmeol 3$%,%% 2

/ ze`tfvog hftog pgrgnhg ure -%,%% 2

-..-. 7ftog pgrgnhg ze dgspgjerskf jru'bf, kn sg zevfzeof k rfvnznln ure -%,%% 2

-..:. 0breuo ekgote"nlf jg`gjonof gj jg`gjke nz jflevogstn zesemgstglof pgjlftonkf

/ noigrmetnvon nzreuo jgbnke no jevke oelmeol %%,%% 2

/ meol ze`tfvfo gbreuo ekgote"nlf oelmeol 1%%,%% 2

/ ze`tfvfo gbreuo ekgote"nlf ure %%,%% 2

-..$. 0breuo ekgote"nlf jg`gjonof gj jg`gjke nz jflevogstn ze


7/16

jrudf zesfbonkf (gjvftonkn, zjrevonkn,hfkerof ntj.)

/ noigrmetnvon nzreuo jgbnke no jevke oelmeol $%,%% 2

/ meol ze`tfvfo hfton gbreuo ekgote"nlf jg`gjonof oelmeol -%%,%% 2

/ ze`tfvfo hfton gbreuo ekgote"nlf jg`gjonof ure %%,%% 2

-..3. 0breuo jevke gj jg`gjkgv prevon` gsfb

/ noigrmetnvon nzreuo jgbnke no jevke oelmeol $%,%% 2

/ meol ze`tfvfo hfton gbreuo jevke gj jg`gjkgv oelmeol -$%,%% 2

/ ze`tfvfo hfton gbreuo jevke gj jg`gjkgv ure -%,%% 2

-..6. Sgrgeolf +eokn hgvfonlf ure 3$,%% 2

-..5. Sgrgeolf tetnstnofmu ureju R ure 3$,%% 2

-..>. zkez dnbeole kepntehe oelmeol 3$,%% 2

-..%. Sglesonhe no rezkrntle k nzkezgm oelmeol %%,%% 2

-... Sgrgnhg ze oemfof stetnstnkf inoeoon` reuogv oelmeol -%,%% 2

*.'. O#tr!o(f p#r#!o(f"r!

0 1 5*8 9

-.1.. zvfjfoe pgrgnhe nz brutg bnheo"f ure 3$,%% 2

-.1.1. #e`tfvofle pgrgnhe ure %%,%% 2-.1.-. #fhg ze`tfvoe pgrgnhe (kgosghnje"nlf, pgrgeolf pg CRS ehn EBBS) ure -%,%% 2-.1.:. !ogs pgrgnh v spf"ninof noigrme"nlskf snstfmf ze pgrgeolf uprevn ure -%,%% 2


8/16

Z!r. -t. , 1 Gr!"o ph! no jr"+n& nph!nh =nnon> #$f!>

,.5. Gr!"o ph!"r!

, 1 0 9

:... Srnpreve pgjetkgv ze gbreuo phef ure :$,%% 2

:..1. 0breuo phe ure 3$,%% 2

:..-. 0breuo phe / tebfhe

t. zepgshfon` "foe4zepgshfof"

? 6 -1,$% 2

5 ? $% 13,%% 2

oej $% 1-,%% 2

:..:. 0breuo lubnhflon` oedrej, gjprevono no jrudn` jg`gjkgv nz zepgshntvf

gbreuo4zepgshfof" -1,$% 2

:..$. 0breuo rfdrfse -1,$% 2

:..3. Cfsfon gbreuo prnspfvkgv ze zesfbonke gbreuo -1,$% 2:..6. 0breuo jrudn` nzphenh inznonm gsfbem (phenhg pg evtgrskn ehn pgjlfmon pgdgjbn, nzphenhg oelfmonof, nzphenhg oedrejf velfo"fm ...) gbreuo -1,$% 2:..5. 0breuo prnspfvke ze vphenhe v skhej R ze vzpgjbuleolf zepgshgveole novehnjgv gbreuo 3,$% 2

,.'. S#r#!o(f # #r!"o!on& no nph!!on& ph!!& tfr jr"+! p#r#nh! fn nph!nhn =nnon> #$f!>

"r!0 9

:.1.. Srnleve pgjetkgv #S# / gbr. C: / C5 pgstevke 11,$% 2

:.1.1. Sgrgnhg R g prflfmkn` no vrste` nzphenh inznonm gsfbem pgstevke 1%,%% 2

:.1.-. Sgrgnhg g vphenhn` ze prgstgvghlog jgjetog pgkglonoskg zev. pgrgnhg 3,$% 2:.1.:. Sgrgeolf tetnstnofmu ureju R / dnbeolf phe zepgshfo"fv (#BS/AR47, #BS/S4:7) ure 3$,%% 2

:.1.$. Sgrgnhg prflfmonkgm nzphenh ze kgotrghg oepgvfjn ze gjmfrg jg`gjonof, pgtrjnhg g pheeon` prnspfvkn` ze hftg (nz C:)

pgrgnhg4prflfmonk :,$% 2


9/16

,.*. G$t!h! #pr!nh!

"r!

, 9

:.-.. zjele pgtrjnhe g vnnon phef pgtrjnhg 3,$% 2

:.-.1. Sgrgnhg 9R 15 (prfof`eolf jfhgvofde rezmfrle) pgrgnhg -$,%% 2:.-.-. Cfsfon ze`tfvfk v zvfzn z novehnjn oej kvgtg (oedreje, prnspfvfk) ze`tfvfk 3,$% 2

:.-.:. !hgde ze rfiuoje"nlg bghfzono oej -% jon, ofdf, vglekf velf 8 vhgde -$,%% 2

:.-.$. Srnleve jfhev"e v zevergveolf S/, C4C1, CJ prnleve -$,%% 2

:.-.3. Anskeolf phenhon` hnst, vnrmeogv 8 pekft $& gbr.phe

:.-.6. 7ftoe gbvfstnhe zepgshfo"fm ze hfton jgpustpgrgnhg4prflfmonk 6,$% 2

:.-.5. 0pgmno ze ofpheeof gbvfzogstn oergonke oelmeol 11,$% 2


10/16

?) SG7EQONHE K ZERNIN

K!!h#

. olndgvgjske gprevnhe.................................................................................................................... Ceol ze`tfvog koln'folf / ofzevfzeo"n ze !.......................................................................1. #e`tfvog koln'folf / zevfzeo"n ze !....................................................................................-. #fhg ze`tfvog koln'folf / zevfzeo"n ze !............................................................................:. 0breuoeveolf ! no gstehe pgvfzeoe gprevnhe......................................................................$. Rfdnstfr gsogvon` srfjstfv.........................................................................................................3. Shenhon prgmft............................................................................................................................6. 0stehe kolndgvgjske gprevnhe...................................................................................................5. 0stehe ejmnonstretnvoe gprevnhe...............................................................................................

1. Reuogvgjskg oertgveolf no svftgveolf..................................................................................1.. Reuogvgjskg no jevog svftgveolf.......................................................................................1.1. Reuogvgjskg oertgveolf......................................................................................................-. Reuogvgjskg no jrudg pgrgeolf.............................................................................................-.. #uoeolf pgrgeolf...................................................................................................................-.1. Fgtreolf pgrgeolf..................................................................................................................:. 0breuo phe no jrudn` nzphenh inznonm gsfbem............................................................... ........:.. 0breuo phe............................................................................................................................:.1. Sgrgeolf g gbreuoeon` no nzpheeon` phee` tfr jrude pgrgnhe v zvfzn z nzphenhninznonm gsfbem..............................................................................................................................:.-. 0stehe gprevnhe.........................................................................................................................


11/16

5. Ko(n+##j$%! #pr!nh!

5.5. :!o( !&tfo# %o(n3fo(f 6 of!f!o/n ! JJY

gt meol ze`tfvog koln'folf sf prfjvnjfve koln'folf ze oergonkf, kn onsg zevfzeo"n ze

! no of upgrebhlelg strgkgvon` mfst; gbnelog drf ze stgrntvfog jflevogst. ! "fonpgstevkf lf vtftg koln'folf jgkumfote no phenhe, ker pgmfon, je sf koln'folf beoon`nzpnskgv no dgtgvnoskn` phenh of zereuoeve pgsfbfl. ! "fon on vtftg reznfveolfgjstgpeol kolndgvgjskn` steol z jfleosknm steolfm, v kghnkgr gjstgpeole nz`elelg nzoepek prn oergonku.

fm speje prfjvsfm< vogs prflftn` reuogv no phenh vogs nzjeon` reuogv no phenh vogs jrudn` kolndgvgjskn` hnstno, kemgr spejelg prfjvsfm

g pgton oehgdng

gbreuon gbrfstn nog jrudf kolndgvgjskf hnstnof

Srn upgrebn urof pgstevkf sf prn reuon` zereuoeve oelmeol 1,: urn (%5,%% 2).

5.2. \e`tfvog kolnfolf - zevfzeoan ze JJY

gt ze`tfvog koln'folf lf prfjvnjfog koln'folf ze oergonkf, kn sg zevfzeo"n ze ! noof upgrebhlelg strgkgvon mfst. ! "fon lf vtft tujn vogs v jevof fvnjfo"f ze pgtrfbf!. ! "fon lf vtftg koln'folf jgkumfote no koln'folf phenhe prfkg fhfktrgoskfdeprfogse beoofde nzpnske, ker pgmfon, je sf koln'folf beoon` nzpnskgv of zereuoeve

pgsfbfl, rezfo f streoke v koln'folf prfjhg'n beoon nzpnsfk v pepnron gbhnkn ? v tfmprnmfru sf koln'folf nzpnskgv zereuoeve pg tfvnhu vkoln'b gznrgme pg uron pgstevkn. !"fon on vtftg reznfveolf gjstgpeol kolndgvgjskn` steol z jfleosknm steolfm, v kghnkgrgjstgpeole nz`elelg nz oepek prn oergonku. Srn evtgmetskfm prfogsu sf gbreuoepgrebhlfo es ze prfogs pgjetkgv no kgotrghg tfr mgrfbntof pgprevkf oepek vfojeroelmeol foe ure.

fm speje prfjvsfm< rgon vogs prflftn` reuogv ? "foe ze vogs jgmefde no tulfde reuoe sf he`kg

rezhnkulf zerejn koln'fole ! oe pgjhedn semggbjevntvf rgon vogs nzjeon` reuogv

vkoln'be v dhevog kolndg (vrstn"e) ? rgoe< sfm speje rgog koln'folf beoon`nzpnskgv fhfktrgoskn prfogs prflftn` no nzjeon` reuogv tfr phenh ? pg esu koln'fole

Srn upgrebn urof pgstevkf sf zereuoeve oelmeol 1 urn (%,%% 2).

5.1. \fhg ze`tfvog kolnfolf - zevfzeoan ze JJY


12/16

#fhg ze`tfvog koln'folf lf koln'folf ze oergonkf, kn sg zevfzeo"n ze ! no nmelgvzpgstevhlfoe strgkgvoe mfste ehn uvfjfog prglfktog vgjfolf. ! "fon lf vtft tujn vogs vjevof fvnjfo"f ze pgtrfbf !. ! "fon on vtftg reznfveolf gjstgpeol kolndgvgjskn`steol z jfleosknm steolfm, v kghnkgr gjstgpeole nz`elelg nz oepek prn oergonku. Srnevtgmetskfm prfogsu sf gbreuoe pgrebhlfo es ze prfogs pgjetkgv no kgotrghg tfr

mgrfbntof pgprevkf oepek.Srn upgrebn urof pgstevkf sf zereuoeve oelmeol 1 urn (-%,%% 2).

5.:. Gbreuoeveolf JJY no gstehe pgvfzeoe gprevnhe

*foe gbreuoeveole ! lf gjvnsoe gj ze`tfvogstn gbreuoe. #e`tfvogst sf jghge oepgjhedn gbsfde jevon` fvnjfo", vrst prgmfte (uvgz, prnjgbntvf nz 9, tulf stgrntvf,jgmen prgmft..). ! "fon gbreuoe lf vtftg tujn pgnhleolf gbreuogv no pgrgnhe prfkgsnstfme f/jevkn.

fm speje prfjvsfm #$f!>

:.5. Gbreuo phe

! gbreuou phef lf zelfte tujn nzjfheve no koln'folf tfmfhlon"f, mfsfog pgrgeolf oeBIS9 no R gb nzphenhu tfr prnpreve fhfktrgoskn` phenhon` oehgdgv. ! gbreuouphef on zelftg hftog pgrgeolf oe R no #S#, tnskeolf phenhon` hnst, vnrmeogv,prnpreve vhgd ze rfiuoje"nlg bghfzono tfr jrude gprevnhe, kn sg oevfjfoe pgj pgstevkgDpgrgeolf no gstehe gprevnheD. 7gfo gbreuo -. phef, bg'non"f no pgreuo phef sftflflg kgt semgstglfo gbreuo. Sgj prnprevg ze gbreuo phef sf vtfve es, pgrebhlfo zeprnprevg pgtrfbon` pgjetkgv ze nzreuo phe, gjtfdhlelfv nz oeshgve ejmnonstretnvon`prfpgvfjn no nzvrb. Srn upgrebn urof pgstevkf sf zereuoeve oelmeol zefte ure.

! gbreuo phe speje prfjvsfm< prnpreve pgjetkgv ze gbreuo phef gbreuo phef ? nzjfheve phenhof hnstf gbreuo lubnhflon` oedrej, gjprevono no jrudn` jg`gjkgv nz zepgshntvf gbreuo rfdrfse ze hfton jgpust mfsfon gbreuo prnspfvkgv ze zesfbonke gbreuo jrudn` nzphenh inznonm gsfbem (phenhg pg evtgrskn ehn pgjlfmon

pgdgjbn, nzphenhg oelfmonof, nzphenhg oedrejf velfo"fm ...) gbreuo prnspfvke ze vphenhe v skhej R ze vzpgjbuleolf zepgshgveole

novehnjgv.

:.2. %grgeolf g gbreuoeon` no nzpheeon` phee` tfr #ru"e pgrgnhe v zvfzn z nzphenhn

*nznon& gsfbe&

fm speje prfjvsfm< prnleve pgjetkgv #S# ? nzjfheve gbrez"e C: / C5


16/16

pgrgnhg R g prflfmkn` no vrste` nzphenh inznonm gsfbem pgrgnhg g vphenhn` ze prgstgvghlog jgjetog pgkglonoskg zevergveolf pgrgeolf tetnstnofmu ureju R / dnbeolf phe zepgshfo"fv / prnpreve gbrez"fv

#BS/AR47, #BS/S4:7) pgrgnhg prflfmonkgm nzphenh ze kgotrghg oepgvfjn ze gjmfrg jg`gjonof

pgtrjnhg g pheeon` prnspfvkn` ze hftg (nz C:)Srn upgrebn urof pgstevkf sf zereuoeve oelmeol zeftf pgh urf.

:.1. Gstehe gprevnhe

rude gprevnhe sg gprevnhe, kn onsg zelfte mfj gstehnmn pgstevkemn tfde pgdhevle.

fm speje prfjvsfm< nzjele pgtrjnhe g vnnon phef pgrgnhg 9R 15 gb prfof`eolu jfhgvofde rezmfrle

mfsfon ze`tfvfk v zvfzn z novehnjn oej kvgtg (oedreje, prnspfvfk) vhgde ze rfiuoje"nlg bghfzono oej -% jon, ofdf, vglekf velf 8 prnleve jfhev"e v zevergveolf ? prnpreve ustrfzon` gbrez"fv, kgt sg S/, C4C1

no CJ; sfm speje tujn nzrgntfv (gsfboe ehn pg pgtn) kgpnlf gbrez"e Czepgshfo"u

tnskeolf phenhon` hnst, vnrmeogv 8 prnpreve hfton` gbvfstnh zepgshfo"fm ze hfton jgpust.

Srn upgrebn urof pgstevkf sf zereuoeve oelmeol zeftf pgh urf.

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