CAPE Accounting Syllabus Nov 2011

7/23/2019 CAPE Accounting Syllabus Nov 2011

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NTN C4,Y?,3?

NC_FOOICG ITCMFGCRFLG^ NLYGNFA

Ncrfooicg Cbvcgnib Xrlefnfigny Ixcmfgctflg® NCXI®

CNNLYGRFGJ^VAACOYÎeeintfvi elr ixcmfgctflgs erlm Mcy-@ugi ?83>



NTN C4,Y?,3?

Xuoafsdib fg @cmcfnc! ?83? oy

Fcg _cgbai Xuoafsdirs 33 Nuggfgjdcm Cvigui

X L Olx 545 Kfgjstlg 5

www'fcgrcgbaipuoafsdirs'nlm

© ?83?! Ncrfooicg Ixcmfgctflgs Nlugnfa

FÔG ------------------------- $pok&

Caa rfjdts risirvib' Gl pcrt le tdfs puoafnctflg mcy oi riprlbunib! stlrib fg c ritrfivca systim! lr

trcgsmfttib fg cgy elrm! lr oy cgy micgs iaintrlgfn! pdltlnlpyfgj! rinlrbfgj lr ltdirwfsi wftdlut

prflr pirmfssflg le tdi cutdlr lr puoafsdir'

Nlvir cgb ollk bisfjg oy Fcg _cgbai Xuoafsdirs

Nlrrisplgbigni riactib tl tdi syaacous sdluab oi cbbrissib tl0

Rdi Xrl-_ijfstrcr

Ncrfooicg Ixcmfgctflgs Nlugnfa

Ncigwllb Nigtri

>: Crglab _lcb! Kfgjstlg 9! @cmcfnc

Riaipdlgi Gumoir0 + 3 $4:5& 5>8-9?88

Ecnsfmfai Gumoir0 + 3 $4:5& 65:-26:?

I-mcfa Cbbriss0 nxnwzlHnxn'lrj

Ziosfti0 www'nxn'lrj

Nlpyrfjdt © ?83? oy Ncrfooicg Ixcmfgctflgs Nlugnfa

Rdi Jcrrfslg! ^t Mfndcia OO328>4! Ocrocbls



NTN C4,Y?,3?

Rdfs blnumigt NTN C4,Y?,3? ripacnis NTN C4,Y?,83 fssuib fg ?883'

Xaicsi glti tdct tdi syaacous dcs oiig rivfsib cgb cmigbmigts cri fgbfnctib oy ftcafns'

Efrst fssuib ?883

_ivfsib ?83?

Xaicsi ndink tdi wiosfti! www'nxn'lrj elr upbctis lg NTN‖s syaacousis'

http://www.cxc.org/

http://www.cxc.org/



NTN C4,Y?,3?

FGR_LBYNRFLG ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' f

_CRFLGCAI '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 3

CFM^ '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 3

^KFAA^ CGB COFAFRFI^ RL OI C^Î^ÎB ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?

X_I-_ISYF^FRI^ LE RDI ^VAACOY^ ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?

^R_YNRY_I LE RDI ^VAACOY^ '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?

YGFR 30 EFGCGNFCA CNNLYGRFGJ

MLBYAI 30 CNNLYGRFGJ RDIL_V! _INL_BFGJ CGB

NLGR_LA ^V^RIM^ '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 2

MLBYAI ?0 X_IXC_CRFLG LE EFGCGNFCA ^RCRIMIGR^ '''''''''''''''''''''''''''''''''''' 6

MLBYAI >0 EFGCGNFCA _IXL_RFGJ CGB FGRI_X_IRCRFLG'' ''''''''''''''''''''''''''''' 32

YGFR ?0 NL^R CGB MCGCJIMIGR CNNLYGRFGJ

MLBYAI 30 NL^RFGJ X_FGNFXAI^ ……………………… '''''''''''''''''''''''''''''''''''''''''''''' 36

MLBYAI ?0 NL^RFGJ ^V^RIM^ ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?2

MLBYAI >0 XACGGFGJ CGB BINF^FLG MCKFGJ ''''''''''''''''''''''''''''''''''''''''''''''''' ?4

LYRAFGI LE C^Î^^MIGR…… ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' >?

_IJYACRFLG^ EL_ X_FUCRI NCGBFBCRI^ ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 2>

_IJYACRFLG^ EL_ _I^FR NCGBFBCRI^ '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 29

C^Î^^MIGR J_FB……………………………………………………………………'''''''''''''''''''''''''''''''''''''''' 29

Nlgtigts



NTN C4,Y?,3? f

di Ncrfooicg Cbvcgnib Xrlefnfigny Ixcmfgctflg $NCXI& fs bisfjgib tl prlvfbi nirtfefnctflg le tdi

cncbimfn! vlnctflgca cgb tindgfnca cndfivimigt le stubigts fg tdi Ncrfooicg wdl! dcvfgj

nlmpaitib c mfgfmum le efvi yicrs le sinlgbcry ibunctflg! wfsd tl eurtdir tdifr stubfis' Rdi

ixcmfgctflgs cbbriss tdi skfaas cgb kglwaibji cnqufrib oy stubigts ugbir c eaixfoai cgb crtfnuactib

systim wdiri suoìnts cri lrjcgfsib fg 3-Ygft lr ?-Ygft nlursis wftd icnd Ygft nlgtcfgfgj tdrii

Mlbuais' ûoìnts ixcmfgib ugbir NCXI! mcy oi stubfib nlgnurrigtay lr sfgjay'

Rdi Ncrfooicg Ixcmfgctflgs Nlugnfa leeirs tdrii typis le nirtfefnctflg ct tdi NCXI aivia' Rdi efrst fs

tdi cwcrb le c nirtfefncti sdlwfgj icnd NCXI Ygft nlmpaitib' Rdi sinlgb fs tdi NCXI Bfpalmc!cwcrbib tl ncgbfbctis wdl dcvi sctfsecntlrfay nlmpaitib ct aicst sfx Ygfts fgnaubfgj Ncrfooicg

^tubfis' Rdi tdfrb fs tdi NTN Csslnfcti Bijrii! cwcrbib elr tdi sctfsecntlry nlmpaitflg le c

prisnrfoib naustir le sivig NCXI Ygfts fgnaubfgj Ncrfooicg ^tubfis cgb Nlmmugfnctflg ^tubfis' Elr

tdi NCXI Bfpalmc cgb tdi NTN Csslnfcti Bijrii! ncgbfbctis must nlmpaiti tdi naustir le riqufrib

Ygfts wftdfg c mcxfmum pirflb le efvi yicrs'

_inljgfsib ibunctflgca fgstftutflgs prisigtfgj ncgbfbctis elr NTN Csslnfcti Bijrii fg lgi le tdi

gfgi nctijlrfis must! lg rijfstirfgj tdisi ncgbfbctis ct tdi stcrt le tdi qucafeyfgj yicr! dcvi tdim

nlgefrm fg tdi riqufrib elrm! tdi Csslnfcti Bijrii tdiy wfsd tl oi cwcrbib' Ncgbfbctis wfaa glt oi

cwcrbib cgy plssfoai catirgctfvis elr wdfnd tdiy bfb glt cppay'

R

Fgtrlbuntflg



NTN C4,Y?,3? 3

_CRFLGCAI

nnlugtfgj fs tdi efgcgnfca systim tdct prlvfbis riaivcgt fgelrmctflg tl cgylgi wdl lwgs!

mcgcjis lr usis inlglmfn rislurnis lr igjcjis fg inlglmfn cntfvfty' Cs cg fgelrmctflg systim

nctirfgj tl fgtirgca cgb ixtirgca usirs! sivirca orcgndis le cnnlugtfgj dcvi imirjib' Rdi ixtirgca

usirs! sund cs fgvistlrs! nribftlrs! aijfsactlrs cgb nustlmirs dcvi pcrtfnuacr fgtirist fg Efgcgnfca

Cnnlugtfgj wdfai mcgcjirs! cs fgtirgca usirs! dcvi fgtirist glt lgay fg Efgcgnfca Cnnlugtfgj out casl

fg Nlst cgb Mcgcjimigt Cnnlugtfgj'

Efgcgnfca Cnnlugtfgj bicas wftd rinlrbfgj! summcrfsfgj cgb nlmmugfnctfgj inlglmfn ivigts le igtftfis ocsib lg istcoafsdib prfgnfpais! stcgbcrbs cgb aijfsactflg' Rdi stuby le Efgcgnfca Cnnlugtfgj

wfaa prlvfbi fgbfvfbucas wftd slmi le tdi pririqufsftis giibib elr ncriirs fg puoafn cnnlugtfgj' Fg

cbbftflg! tdi stuby le Efgcgnfca Cnnlugtfgj wfaa cssfst fgbfvfbucas fg tdifr rlais cs nustlmirs!

impalyiis lr pltigtfca fgvistlrs tl ivcaucti tdi pirelrmcgni le ousfgissis usfgj puoafsdib efgcgnfca

stctimigts cgb ltdir cnnlugtfgj fgelrmctflg'

Rdi stuby le Nlst cgb Mcgcjimigt Cnnlugtfgj wfaa bivialp fg fgbfvfbucas tdi cpprlprfcti cttftubis

fg pacggfgj! nlgtrlaafgj cgb binfsflg mckfgj wdfnd cri nrftfnca skfaas giibib tl ieeintfviay mcgcji

ousfgissis fg c bygcmfn igvfrlgmigt' Rdfs orcgnd le cnnlugtfgj brcws lg fgelrmctflg erlm tdi

cnnlugtfgj systim cs wiaa cs mitdlbs cgb tindgfquis usib fg ltdir bfsnfpafgis fg lrbir tl prlvfbi

fgbfvfbucas wftd c sit le tllas wdfnd ncg oi usib glt lgay fg ousfgissis out casl fg tdifr pirslgca afvis'

Rdi syaacous siiks tl fgnuancti tigits le tdi Fbica Ncrfooicg Xirslg' ^tubigts cri ignlurcjib tl

bivialp itdfnca nlgsnflusgiss cgb mlrca fgtijrfty fg efgcgnfca ugbirtckfgjs' Rdi syaacous wfaa

tdirielri cssfst stubigts fg tdi bivialpmigt le tdi riqufsfti skfaas! nlmpitignfis! cttftubis cgb

vcauis tdct cri nrftfnca elr sunniss fg tlbcy‖s ousfgiss igvfrlgmigt ' Cbbftflgcaay! tdi syaacous wfaa

prlvfbi c jllb elugbctflg elr eurtdir stuby le Cnnlugtfgj ct pri-prleissflgca cgb prleissflgca

aivias'

CFM^

Rdi syaacous cfms tl0

3' elstir cg ugbirstcgbfgj cgb cpprinfctflg le tdi prfgnfpais cgb prcntfnis le Cnnlugtfgj;

?' bivialp c ncpcnfty elr systimctfn cgb nrftfnca tdfgkfgj wdfnd wluab sirvi cs c ocsi elr

eurtdir stuby cs wiaa cs elr cppafnctflg fg tdi wlrkfgj cgb slnfca igvfrlgmigt;

>' bivialp cg cwcrigiss le tdi afgks oitwiig nlgnipts fg Cnnlugtfgj cgb tdlsi pirtcfgfgj tl

ltdir bfsnfpafgis;

Cnnlugtfgj ^yaacous



NTN C4,Y?,3? ?

2' bivialp kglwaibji cgb skfaas elr binfsflg-mckfgj fg cnnlugtfgj;

9' bivialp tdi ncpcnfty tl risicrnd cgb nlmmugfncti cnnlugtfgj fgelrmctflg fg wrfttig!

gumirfnca cgb bfcjrcmmctfn elrm cpprlprfcti tl fts purplsi;

5' prlvfbi stubigts wftd cg ugbirstcgbfgj cgb cpprinfctflg le slnfca! inlglmfn cgbtindglaljfnca cspints le Cnnlugtfgj fg tdi bygcmfn Ncrfooicg igvfrlgmigt;

:' bivialp itdfnca nlgsnflusgiss cgb mlrca fgtijrfty fg efgcgnfca ugbirtckfgjs'

^KFAA^ CGB COFAFRFI^ RL OI C^Î^ÎB

Rdi cssissmigt wfaa tist ncgbfbctis‖ skfaas cgb cofaftfis tl0

$c& rincaa! siaint cgb usi cpprlprfcti elrmuaci! nlgnipts cgb prfgnfpais fg c vcrfity le nlgtixts;

$o& nlaaint! nacssfey! rinlrb cgb nlmmugfncti cnnlugtfgj fgelrmctflg tl usirs le efgcgnfca

stctimigts fg c aljfnca wcy;

$n& usi cnnlugtfgj stcgbcrbs cgb aijfsactflg tl mcki fgtirpritctflgs! ùbjimigts cgb

rinlmmigbctflgs cpprlprfcti tl tdifr igvfrlgmigt;

$b& pacg! nlgtrla cgb mcki binfsflgs usfgj riaivcgt efgcgnfca cgb glg-efgcgnfca bctc'

X_I-_ISYF^FRI^ LE RDI ^VAACOY^

Cgy pirslg wftd c jllb jrcsp le tdi Ncrfooicg înlgbcry Ibunctflg Nirtfefncti $NÎN& Xrfgnfpais le

Cnnlugts syaacous! lr fts iqufvcaigt! sdluab oi coai tl pursui tdi nlursi le stuby biefgib oy tdfs

syaacous' ûnnisseua pcrtfnfpctflg fg tdi nlursi le stuby wfaa casl bipigb lg tdi plssissflg le

risicrnd cgb wrfttig nlmmugfnctflg skfaas'

^R_YNRY_I LE RDI ^VAACOY^

Rdfs fs c twl-Ygft syaacous' Rdi twl Ygfts cri fgbipigbigt le icnd ltdir cgb mcy oi nlmpaitib fg

cgy lrbir' Icnd Ygft fs eurtdir suobfvfbib fgtl tdrii $>& Mlbuais cs bisnrfoib oialw' Fg tdfssyaacous! Fgtirgctflgca Efgcgnfca _iplrtfgj ^tcgbcrbs elr ^mcaa cgb Mibfum-sfzib igtftfis $FE_^ elr

^MIs& ?886 cgb Fgtirgctflgca Cnnlugtfgj ^tcgbcrbs $FC^& dcvi oiig usib cs tdi ocsfs elr cppafnctflg

le prfgnfpais cgb tdi prisigtctflg le efgcgnfca stctimigts'

Ygft 30 Efgcgnfca Cnnlugtfgj

Mlbuai 3 - Cnnlugtfgj Rdilry! _inlrbfgj cgb Nlgtrla ^ystims

Mlbuai ? - Xripcrctflg le Efgcgnfca ^tctimigts

Mlbuai > - Efgcgnfca _iplrtfgj cgb Fgtirpritctflg



NTN C4,Y?,3? >

Ygft ?0 Nlst cgb Mcgcjimigt Cnnlugtfgj

Mlbuai 3 - Nlstfgj Xrfgnfpais

Mlbuai ? - Nlstfgj ^ystims

Mlbuai > - Xacggfgj cgb Binfsflg Mckfgj

Icnd Mlbuai riqufris ct aicst 98 dlurs' Rdisi mlbuais giib glt oi cnnissib fg tdi lrbir

prisigtib fg tdi syaacous' C tdimctfn cpprlcnd mcy oi usib elr ticndfgj cgb aicrgfgj tdi mctirfca

prisigtib' Rltca tfmi elr icnd Ygft fs ixpintib tl oi 398 dlurs'



NTN C4,Y?,3? 2

YGFR 30 EFGCGNFCA CNNLYGRFGJMLBYAI 30 CNNLYGRFGJ RDIL_V! _INL_BFGJ CGB NLGR_LA ̂ V^RIM^

JIGI_CA LO@INRFUI^

Rdfs Ygft siiks tl igcoai stubigts tl0

3' bivialp cg ugbirstcgbfgj cgb cpprinfctflg le tdi prfgnfpais cgb nlgnipts le Efgcgnfca

Cnnlugtfgj cgb tdifr cppafnctflg tl ousfgiss sftuctflgs;

?' ugbirstcgb tdi rlai le Efgcgnfca Cnnlugtfgj cs cg fgelrmctflg systim wdfnd ncg oi usib cs

cg cfb tl binfsflg-mckfgj;

>' bivialp cg ugbirstcgbfgj cgb cpprinfctflg le tdi ixfstigni cgb usi le cnnlugtfgj

stcgbcrbs cgb aijfsactflg elr tdi pripcrctflg! cgcaysfs cgb riplrtfgj le efgcgnfca fgelrmctflg;

2' bivialp cg cpprinfctflg le tdi rlai le Cnnlugtfgj fg ndcgjfgj inlglmfn cgb slnfca

igvfrlgmigts'

^XINFEFN LO@INRFUI^

^tubigts sdluab oi coai tl0

3' bisnrfoi tdi gcturi cgb snlpi le Efgcgnfca Cnnlugtfgj;

?' bfsnuss cnnlugtfgj mitdlbs elr rinlrbfgj efgcgnfca fgelrmctflg;

>' ùstfey tdi usi le stcgbcrbs fg Cnnlugtfgj;

2' bfsnuss tdi nlgniptuca ercmiwlrk le Cnnlugtfgj;

9' pripcri `lurgca igtrfis tl rinlrb ndcgjis fg cssits! afcofaftfis! ncpftca! ixpigsis cgb fgnlmi

usfgj Jigircaay Cnniptib Cnnlugtfgj Xrfgnfpais $JCCX&;

5' ùstfey tdi usi le nlgtrla systims fg lrjcgfsctflgs;

:' cssiss tdi fmpcnt le tindglaljy lg Efgcgnfca Cnnlugtfgj'



NTN C4,Y?,3? 9

YGFR 3

MLBYAI 30 CNNLYGRFGJ RDIL_V! _INL_BFGJ CGB NLGR_LA ^R^RIM^ $nlgt‖b&

NLGRIGR

3' Rdi Gcturi cgb ^nlpi le Efgcgnfca Cnnlugtfgj

$c& Rdi bivialpmigt le Cnnlugtfgj'

$o& Rdi sfjgfefncgni cgb afmftctflgs le cnnlugtfgj fgelrmctflg'

$n& Rdi usirs le cnnlugtfgj fgelrmctflg cgb tdifr giibs'

$b& Rdi cnnlugtfgj nynai'

?' Cnnlugtfgj Mitdlbs

$c& Cnnruca ocsfs'

$o& Ncsd ocsfs'

>' Cnnlugtfgj ^tcgbcrbs

$c& Rdi stcgbcrb-sittfgj prlniss cgb tdi bivialpmigt le stcgbcrbs'

$o& Rdi usi le Fgtirgctflgca Efgcgnfca _iplrtfgj ^tcgbcrbs elr ^mcaa cgb Mibfum-sfzib

Igtftfis $FE_^ elr ^MIs& ?886! cgb Fgtirgctflgca Cnnlugtfgj ^tcgbcrbs $FC^& fg tdi

pripcrctflg le efgcgnfca stctimigts'

2' Nlgniptuca Ercmiwlrk le Cnnlugtfgj

$c& Loìntfvis le Efgcgnfca _iplrtfgj'

$o& Sucaftctfvi ndcrcntirfstfns le cnnlugtfgj fgelrmctflg „ riaivcgni! riafcofafty!

nlgsfstigny! nlmpcrcofafty! ugbirstcgbcofafty! suostcgni lvir elrm'

$n& Iaimigts le efgcgnfca stctimigts „ nlmplgigts le tdi ^tctimigt le Efgcgnfca

Xlsftflg $Ocacgni ^diit&! ^tctimigt le Nlmpridigsfvi Fgnlmi $Fgnlmi ^tctimigt&!

^tctimigt le Ndcgjis fg Iqufty! ^tctimigt le Ncsd Ealws cgb Gltis tl Efgcgnfca

^tctimigts'

$b& Cnnlugtfgj prfgnfpais! nlgnipts cgb nlgvigtflgs „ dfstlrfnca nlst! prubigni!

mctirfcafty! jlfgj nlgnirg! igtfty! mlgitcry! rivigui rinljgftflg! mctndfgj

prfgnfpais'



NTN C4,Y?,3? 5

YGFR 3


9' _inlrbfgj Efgcgnfca Fgelrmctflg

$c& Rdi bluoai-igtry systim le cnnlugtfgj cs ft riactis tl afcofaftfis! cssits! riviguis!

ixpigsis! cbùstmigts! ncpftca cgb risirvis'

$f& Ncpftca cgb risirvis0

- fssui le sdcris $pcr vcaui cgb gl pcr vcaui& ixnaubfgj elreifturi;

- ribimptflg le sdcris;

- ncpftca risirvis - tdi usis le ncpftca risirvis;

- rivigui risirvis - cpprlprfctflg le nlrplrcti prlefts'

$ff& Fssui cgb ribimptflg le algj-tirm afcofaftfis $ct pcr lgay&'

$fff& ^dlrt-tirm cgb algj-tirm fgvistmigts - purndcsi cgb scai! ixnaubfgj

bfsnlugts cgb primfums'

5' Cnnlugtfgj cgb Cbmfgfstrctfvi Nlgtrla ̂ ystims

$c& Rdi fgtirgca nlgtrla systim'

Fgtirgca nlgtrlas cs tdiy riacti tl0

$f& fgvigtlry;

$ff& ncsd;$fff& cnnlugts rinifvcoai;

$fv& cnnlugts pcycoai'

$o& Rdi rlai le tdi cubftlr0

Fgtirgca vs' ixtirgca cubftlr

:' Rindglaljy cgb Efgcgnfca Cnnlugtfgj

$c& Rdilritfnca cssissmigt le mcguca vs' nlmputirfsib cnnlugtfgj systims'

$o& Nlgtrlas ginisscry fg tdi iaintrlgfn bctc-prlnissfgj $IBX& igvfrlgmigt'



NTN C4,Y?,3? :

YGFR 3


ûjjistib Ricndfgj cgb Aicrgfgj Cntfvftfis

Rdfs Mlbuai riqufris 98 dlurs le wlrk fgnausfvi le tfmi spigt lg tdi ^ndlla-Ocsib Cssissmigt'

3' Rdi Gcturi cgb ^nlpi le Efgcgnfca Cnnlugtfgj

Rdfs cric cttimpts tl ecmfafcrfsi stubigts wftd tdi ercmiwlrk wftdfg wdfnd Efgcgnfca

Cnnlugtfgj tckis pacni! dfjdafjdtfgj tdi bfvirsi usirs cgb tdifr giib elr cnnlugtfgj

fgelrmctflg' Rdfs fgelrmctflg ncg oi elugb fg cg fgtrlbuntlry ndcptir le mlst Efgcgnfca

Cnnlugtfgj tixts'

?' Cnnlugtfgj Mitdlbs

^tubigts sdluab oi ignlurcjib tl risicrnd ousfgissis wdiri tdi cnnruca lr ncsd ocsfs le

cnnlugtfgj mcy oi mlri cpprlprfcti'

>' Cnnlugtfgj ^tcgbcrbs

$c& ^tubigts sdluab oi ignlurcjib tl risicrnd tdi bivialpmigt le cnnlugtfgj

stcgbcrbs'

$o& C juist ainturir sdluab oi usib! fe plssfoai! tl bfsnuss tdi rlai le tdi Fgtirgctflgca

Cnnlugtfgj ^tcgbcrb Nlmmfttii $FC^N& cgb fts riaivcgni tl tdi pcrtfnuacr tirrftlry'

Bfsnussflg sdluab casl impdcsfzi tdi rlai le tdi alnca fgstftutis le ndcrtiribcnnlugtcgts wdiri tdiy ixfst'

$n& ^tubigts sdluab oi ignlurcjib tl ixcmfgi tdi gltis le efgcgnfca stctimigts le

puoafn nlmpcgfis tl fbigtfey tdi cnnlugtfgj plafnfis usib'

2' Nlgniptuca Ercmiwlrk le Cnnlugtfgj

$c& C ndcrt sdluab oi usib tl bipfnt tdi nlgniptuca ercmiwlrk le cnnlugtfgj cgb

faaustrctfgj tdi fgtirriactflgsdfps cmlgj0

$f& loìntfvis le Efgcgnfca _iplrtfgj;

$ff& qucaftctfvi ndcrcntirfstfns le cnnlugtfgj fgelrmctflg „ riaivcgni! riafcofafty!

nlgsfstigny! nlmpcrcofafty! ugbirstcgbcofafty cgb suostcgni lvir elrm;

$fff& iaimigts le efgcgnfca stctimigts „ nlmplgigts le tdi ^tctimigt le

Efgcgnfca Xlsftflg $Ocacgni ^diit& cgb ^tctimigt le Nlmpridigsfvi Fgnlmi

$Fgnlmi ^tctimigt&0 ^tctimigt le Ndcgjis fg Iqufty cgb ^tctimigt le Ncsd

Ealws;

$fv& cnnlugtfgj prfgnfpais! nlgnipts cgb nlgvigtflgs'



NTN C4,Y?,3? 4

YGFR 3


9' _inlrbfgj Efgcgnfca Fgelrmctflg

$c& ^tubigts sdluab oi prcntfsib fg pripcrfgj `lurgca igtrfis cs tdiy riacti tl afcofaftfis!

cssits! riviguis! ixpigsis! cbùstmigts! ncpftca cgb risirvis'

$o& ^tubigts sdluab oi ignlurcjib tl risicrnd0

$f& tdi fssucgni le sdcris $ct pcr cgb gl pcr vcaui&;

$ff& fssui cgb ribimptflg le algj-tirm afcofaftfis cgb fgvistmigts'

5' Cnnlugtfgj cgb Cbmfgfstrctfvi Nlgtrla ̂ ystims

$c& Rdfs cric fs bisfjgib tl prlvfbi stubigts wftd fg-biptd kglwaibji le fgtirgca

nlgtrla systims cgb riactib oigiefts' Rdi nlgtrlas fg cg IBX igvfrlgmigt sdluab oi

afmftib tl sinurfty fssuis sund cs pcsswlrbs cgb ignryptflg! cgb bfscstir rinlviry'

$o& Ncgbfbctis sdluab oi ixplsib tl c stlrirllm le c alnca ousfgiss tl riacti tdi tdilry

le fgtirgca nlgtrlas tl tdi pdysfnca cppafnctflg'

$n& C juist ainturir erlm cg cubftfgj efrm mcy oi usib tl bfsnuss tdi rlai le fgtirgca

cgb ixtirgca cubftlrs'

$b& ^tubigts sdluab oi ignlurcjib tl faaustrcti tdi afgkcjis cmlgj nlgtrla systims!

rinlrbfgj efgcgnfca fgelrmctflg cgb cnnlugtfgj stcgbcrbs'

:' Rindglaljy cgb Efgcgnfca Cnnlugtfgj

^tubigts sdluab oi ignlurcjib tl cssiss tdi usi le mcguca cnnlugtfgj systims! nlmputirs fg

cnnlugtfgj cgb nlmputirfzib cnnlugtfgj systims'



NTN C4,Y?,3? 6

YGFR 3

MLBYAI ?0 X_IXC_CRFLG LE EFGCGNFCA ̂ RCRIMIGR^

^XINFEFN LO@INRFUI^


3' bisnrfoi tdi vcrflus elrms le ousfgiss lrjcgfsctflgs;

?' cssiss nrftfncaay tdi cbvcgtcjis cgb bfscbvcgtcjis le tdi vcrflus elrms le lrjcgfsctflgs;

>' bfstfgjufsd cmlgj prfvcti! puoafn cgb stctutlry nlrplrctflgs;

2' pripcri ^tctimigt le Nlmpridigsfvi Fgnlmi $Fgnlmi ^tctimigts& elr ousfgiss igtftfis!

usfgj istcoafsdib cnnlugtfgj jufbiafgis;

9' pripcri ^tctimigt le Ndcgjis fg iqufty elr ousfgiss igtftfis! usfgj istcoafsdib cnnlugtfgj

jufbiafgis;

5' pripcri ^tctimigt le Efgcgnfca Xlsftflg $Ocacgni ^diits& elr ousfgiss igtftfis! usfgj

istcoafsdib cnnlugtfgj jufbiafgis;

:' pripcri efgcgnfca stctimigts erlm fgnlmpaiti rinlrbs lr wdiri efgcgnfca rinlrbs cri

biefnfigt lr irrlgilus;

4' pripcri fgnlmi cgb ixpigbfturi cnnlugts elr glg-nlmmirnfca igtftfis;

6' nricti cnnlugts riactib tl ndcgjis fg pcrtgirsdfps wftd rispint tl cbmfssflg! ritfrimigt

cgb bfsslautflg;

38' nricti cnnlugts riactfgj tl tdi purndcsi le cg ugfgnlrplrctib ousfgiss oy c afmftib

nlmpcgy;

33' pripcri c ^tctimigt le Efgcgnfca Xlsftflg $Ocacgni ^diit& ixtrcnt tl faaustrcti tdi fssui cgb

ripcymigt le ncpftca;

3?' cppay c jfvig nlrplrctflg tcx rcti tl git fgnlmi'

NLGRIGR

3' Elrms le Ousfgiss Lrjcgfsctflgs

$c& ^lai trcbirs lr prlprfitlrsdfps'

$o& Jigirca cgb afmftib pcrtgirsdfps'

$n& Nlrplrctflgs'



NTN C4,Y?,3? 38

YGFR 3

MLBYAI ?0 X_IXC_CRFLG LE EFGCGNFCA ^RCRIMIGR^ $nlgt‖b&

$b& Nl-lpirctfvis'

$i& Glg-prleft-mckfgj lrjcgfsctflgs! fgnaubfgj glg-jlvirgmigtca lrjcgfsctflgs $GJLs&'

?' Cbvcgtcjis cgb bfscbvcgtcjis le tdi vcrflus ousfgiss lrjcgfsctflgs'

>' Nlrplrctflgs

$c& Xrfvcti'

$o& Xuoafn'

$n& ^tctutlry! stcti! ndcrtirib'

2' ^tctimigt le Nlmpridigsfvi Fgnlmi $Fgnlmi ^tctimigt& Xripcrctflg

Ysfgj Fgtirgctflgca Cnnlugtfgj ^tcgbcrbs $FC^& cgb Fgtirgctflgca Efgcgnfca _iplrtfgj

^tcgbcrbs elr ^mcaa cgb Mibfum-sfzib igtftfis $FE_^ elr ^MIs& ?886 riactfgj tl ^tctimigt le

Nlmpridigsfvi Fgnlmi $Fgnlmi ^tctimigt&0

întflg fg FE_^ elr ^MIs ^lurni Bisnrfptflg

întflg > FC^ 3 Xrisigtctflg le Efgcgnfca ^tctimigts

întflg 9 FC^ 3 ^tctimigt le Nlmpridigsfvi fgnlmi

$fgnlmi stctimigt&

întflg 3> FC^ ? Fgvigtlrfis

întflg ?> FC^ 34 _ivigui



NTN C4,Y?,3? 33

YGFR 3


9' ^tctimigt le Ndcgjis fg Iqufty



Ndcgjis fg Iqufty0


întflg 5 FC^ 3 ^tctimigt le ndcgjis fg iqufty cgb

^tctimigt le Nlmpridigsfvi fgnlmi cgb

ritcfgib icrgfgjs

5' ^tctimigt le Efgcgnfca Xlsftflg $Ocacgni ^diit& Xripcrctflg



Efgcgnfca Xlsftflg $Ocacgni ^diits&0


întflg 2 FC^ 3 ^tctimigt le Efgcgnfca Xlsftflg

întflg 3> FC^ ? Fgvigtlrfis

întflg 3: FC^ 35 Xrlpirty! Xacgt cgb Iqufpmigt

întflg ?? FC^ 3 Afcofaftfis cgb iqufty

:' Xripcrctflg le Efgcgnfca ^tctimigt erlm Fgnlmpaiti _inlrbs

$c& Nlgtrla Cnnlugts'

$o& ^tctimigt le Ceecfrs'

$n& _inifpts cgb Xcymigts'

$b& Nlrrintflgs le irrlrs'



NTN C4,Y?,3? 3?

YGFR 3


4' Fgnlmi cgb Ixpigbfturi Cnnlugts

$c& Glg-prleft mckfgj Lrjcgfsctflgs'

$o& Glg Jlvirgmigtca Lrjcgfsctflgs'

6' Cnnlugtfgj elr Ndcgjis fg Xcrtgirsdfp

$c& Cbmfssflg'

$o& _itfrimigt'

$n& Bfsslautflg $fgnaubfgj fgslavigt pcrtgirs&'

38' Fgnlrplrctflg le cg Ygfgnlrplrctib Ousfgiss

$c& Xurndcsi le cg ugfgnlrplrctib ousfgiss'

$o& Nlgvirsflg le cg ugfgnlrplrctib ousfgiss tl cg fgnlrplrctib ousfgiss'

33' Cnnlugtfgj elr ndcgjis fg nlrplrctflgs

$c& _cfsfgj cgb ripcymigt le ncpftca'

$o& Xripcrctflg le ^tctimigt le Efgcgnfca Xlsftflg $Ocacgni ^diit& ixtrcnt'

3?' Nlrplrctflg Rcx

Rrictmigt le nlrplrctflg tcx fg efgcgnfca stctimigts'



3' Elrms le Ousfgiss Lrjcgfsctflgs

$c& ^tubigts sdluab oi ignlurcjib tl risicrnd tdi vcrflus elrms le ousfgiss

lrjcgfsctflgs fg tdifr rispintfvi tirrftlrfis wftd spinfca impdcsfs lg nlmpcgfis!

nllpirctfvis cgb GJLs'



NTN C4,Y?,3? 3>

YGFR 3


$o& _lai pacy ncg oi usib tl dfjdafjdt tdi cbvcgtcjis cgb bfscbvcgtcjis le tdi vcrflus

elrms le ousfgiss lrjcgfsctflgs cgb! ct tdi scmi tfmi! cssfst fg bivialpfgj sundskfaas cs nlmmugfnctflg cgb gijltfctflg'

?' Efgcgnfca ^tctimigt Xripcrctflg

$c& ^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le efgcgnfca stctimigts elr tdi

vcrflus elrms le ousfgiss igtftfis usfgj tdi Fgtirgctflgca Cnnlugtfgj ^tcgbcrbs cgb

Fgtirgctflgca Efgcgnfca _iplrtfgj ^tcgbcrbs elr ^mcaa cgb Mibfum-sfzib igtftfis

$FE_^ elr ^MIs& ?886 fbigtfefib'

$o& ^tubigts sdluab oi ignlurcjib tl nlaaint cgb ixcmfgi efgcgnfca stctimigts le tdivcrflus elrms le ousfgiss lrjcgfsctflgs fg tdifr rispintfvi nlugtrfis'

$n& Ixplsuri tl tdi riaivcgt sintflgs le alnca aijfsactflg riactfgj tl tdi pripcrctflg le

efgcgnfca stctimigts elr stcti igtirprfsis! nlrplrctflgs cgb nllpirctfvis nluab

cssfst stubigts fg tdi ^ndlla-Ocsib Cssissmigt'

$b& ^dluab oi prcntfsib fg nlmputfgj cgb riplrtfgj Nlrplrctflg tcx'

$i& ^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le Efgcgnfca ^tctimigts erlm

efgcgnfca fgelrmctflg tdct fs biefnfigt lr irrlgilus'

>' Cnnlugtfgj elr Ndcgjis fg Lwgirsdfp ̂ trunturi

$c& ^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le `lurgca igtrfis cgb plstfgj tl

aibjir cnnlugts riactfgj tl nlrplrctflgs0

$f& rcfsfgj cgb ripcymigt le ncpftca $fgnaubfgj olgus cgb rfjdts fssuis&;

$ff& purndcsfgj le ugfgnlrplrctib ousfgissis;

$fff& ^tctimigt le Efgcgnfca Xlsftflg $Ocacgni ^diit& ixtrcnts nluab oi usib tlfaaustrcti tdi efgcgnfca stctimigt risuatfgj erlm tdi colvi cntfvftfis;

$fv& stubigts sdluab oi prcntfsib fg tdi pripcrctflg le cnnlugts riactfgj tl

ndcgjis fg pcrtgirsdfps'



NTN C4,Y?,3? 32

YGFR 3

MLBYAI >0 EFGCGNFCA _IXL_RFGJ CGB FGRI_X_IRCRFLG

^XINFEFN LO@INRFUI^


3' bfsnuss slnfca cgb itdfnca fssuis fg efgcgnfca riplrtfgj;

?' ixpacfg tdi fmpcnt le fgeactflg lg efgcgnfca stctimigts;

>' bisnrfoi tdi cnnlugtfgj trictmigt elr nlgtfgjignfis cgb ivigts cetir tdi igb le tdi

riplrtfgj pirflb $plst ocacgni sdiit ivigts&;

2' pripcri efgcgnfca stctimigts fg c elrm suftcoai elr puoafnctflg! usfgj bfsnalsuri

riqufrimigts cgb riaivcgt aijfsactflg;

9' pripcri stctimigt le ncsd ealw;

5' nlmputi rctfls tl tist slavigny! afqufbfty! prleftcofafty cgb cntfvfty;

:' ixpacfg tdi sfjgfefncgni cgb afmftctflgs le efgcgnfca stctimigts;

4' cgcaysi tdi efgcgnfca pirelrmcgni le cg igtfty;

6' bfstfgjufsd oitwiig afqufbctflg cgb rinifvirsdfp'

NLGRIGR

3' Bfsnalsuri riqufrimigts riactfgj tl slnfca cgb itdfnca fssuis fg efgcgnfca riplrtfgj

?' Fgeactflg cgb Cnnlugtfgj

$c& Rdi fmpcnt le fgeactflg lg cssit vcauis fg efgcgnfca stctimigts pripcrib ugbir tdi

dfstlrfnca ocsfs'

$o&

Catirgctfvis tl dfstlrfnca nlst cnnlugtfgj0

$f& nurrigt nlst cnnlugtfgj;

$ff& ecfr vcaui'



NTN C4,Y?,3? 39

YGFR 3

MLBYAI >0 EFGCGNFCA _IXL_RFGJ CGB FGRI_X_IRCRFLG $nlgt‖b&

>' Nlgtfgjignfis cgb Ivigts cetir tdi igb le tdi riplrtfgj pirflb

Xrisigtctflg fg efgcgnfca stctimigts'


întflg ?3 FC^ >: Xrlvfsflgs! Nlgtfgjigt Afcofaftfis cgb

Nlgtfgjigt Cssits'

întflg >? FC^ 38 Ivigts cetir tdi _iplrtfgj Xirflb'

2' Xuoafsdib Efgcgnfca ^tctimigt

$c& întflg fg FE_^ elr ^MIs ^lurni Bisnrfptflg

întflg > FC^ 3 Efgcgnfca ^tctimigt Xrisigtctflg

întflg 2 FC^ 3 ^tctimigt le Efgcgnfca Xlsftflg

întflg 9 FC^ 3 ^tctimigt le Nlmpridigsfvi Fgnlmi

cgb Fgnlmi ^tctimigt

întflg 5 FC^ 3 ^tctimigt le Ndcgjis fg Iqufty

întflg 4 FC^ 3 Gltis tl Efgcgnfca ^tctimigts

întflg ?? FC^ 3 Afcofaftfis cgb Iqufty

$o& Aijca riqufrimigts cgb nlgsiquignis spinfefn tl vcrflus nlugtrfis'

9' Xripcrctflg le ^tctimigts le Ncsd Ealw $fgbfrint mitdlb lgay&


întflg : FC^ : ^tctimigt le Ncsd Ealws



NTN C4,Y?,3? 35

YGFR 3


5' _ctfl Cgcaysfs

$c& Afqufbfty'

$o& ^lavigny'

$n& Cntfvfty'

$b& Xrleftcofafty'

:' Afmftctflgs le Efgcgnfca ^tctimigts

$c& Dfstlrfnca'

$o& Ysi le istfmctis cgb cjjrijctflg'

$n& Ysi le cnnlugtfgj plafnfis'

4' Cgcaysfs le Xirelrmcgni

$c& _ctfl Cgcaysfs'

$o& Afmftctflgs le _ctfl cgcaysfs'

$n& Uirtfnca Cgcaysfs,Nlmmlg sfzi'

$b& Dlrfzlgtca cgcaysfs,Nlmpcrctfvi'

6' Afqufbctflg cgb _inifvirsdfp

$c& Biefgftflg; ncusis cgb stips fg tdi rinifvirsdfp cgb afqufbctflg prlnissis'

$o& _lai le tdi afqufbctlr cgb rinifvir'



NTN C4,Y?,3? 3:

YGFR 3




3' ^tubigts sdluab oi ignlurcjib tl ixcmfgi efgcgnfca stctimigts wftd spinfca impdcsfs lg

tdi bfsnalsuri prlvfbib fg tdi gltis'

?' ^tubigts sdluab oi ignlurcjib tl bfsnuss tdi afmftctflgs le efgcgnfca stctimigts' Rdi

bfsnussflg sdluab casl elnus lg tdi fmpcnt le fgeactflg lg tdi stctimigts'

>' ^tubigts sdluab oi ignlurcjib tl ricb giwspcpirs! mcjczfgi crtfnais cgb prleissflgca

cnnlugtfgj `lurgcas wdfnd wluab ixplsi tdim tl tdi orlcb cric le nlrplrcti slnfca

risplgsfofafty cgb fts riactib slnfca! igvfrlgmigtca cgb itdfnca fssuis'

2' Xripcrctflg le ^tctimigt le Ncsd Ealws $fgbfrint mitdlb lgay&

$c& ^tubigts sdluab oi prcntfnib fg tdi pripcrctflg le stctimigt le ncsd ealws cs

riqufrib oy întflg : FE_^ elr ^MIs'

$o& ^tubigts sdluab oi ignlurcjib tl nrftfncaay cssiss tdi usieuagiss le stctimigts le

ncsd ealw'

9' _ctfl Cgcaysfs cgb fts Afmftctflgs

$c& ^tubigts sdluab oi prcntfnib fg tdi ncanuactflg le tdi elaalwfgj rctfls0

$f& afqufbfty0 nurrigt rctfl! cnfb tist $qufnk rctfl&;

$ff& slavigny0 biot tl tltca cssit! biot tl iqufty lr jicrfgj! tfmi fgtirist icrgib

lr fgtirist nlvir;

$fff& cntfvfty0 fgvigtlry turglvir rctfl! pcycoais lr pcymigt pirflb! rinifvcoais lr

nlaaintflg pirflb;

$fv& prleftcofafty0 jrlss mcrjfg pirnigtcji! git fgnlmi pirnigtcji! _LC! _LNI!prfni-icrgfgjs rctfl! icrgfgjs pir sdcri! bfvfbigb pcy-lut rctfl! bfvfbigb pir

sdcri'

$o& ^tubigts sdluab oi prcntfnib fg riplrt wrftfgj dfjdafjdtfgj tdi cgcaysfs le efgcgnfca

stctimigts cgb tdifr afmftctflgs'

5' Afqufbctflg cgb _inifvirsdfp

$c& Nacss bfsnussflg lg tdi ncusis le cgb riactib fssuis fg rinifvirsdfp cgb afqufbctflg'

$o&

Bfsnussflg cgb rlai pacy mcy oi ugbirtckig lg tdi rlai le! cgb stips fg! rinifvirsdfpcgb afqufbctflg'



NTN C4,Y?,3? 34

YGFR 3


_I^LY_NI^

Ncrfooicg Ixcmfgctflgs Nlugnfa NCXI Cnnlugtfgj ^tuby Jufbi! Ygft 3! Giaslg Rdlrgis

Xuoafsdirs ! ?833'

Mifjs! _'! Mifjs! Z'! cgb Mifjs! M' Fgtrlbuntflg tl Cnnlugtfgj! Algblg0 MnJrcw Dfaa! 3665'

Mifjs! C' E'! Zdfttfgjtlg! _' cgb Mifjs! M' Efgcgnfca Cnnlugtfgj! Mifjl! 6td

ibftflg! Rdi MnJrcw

Dfaa Nlmpcgfis! 366:'

_cgbcaa! D' Cnnlugtfgj elr NCXI ! Algblg0 Ncmorfbji Ygfvirsfty

Xriss! ?88:'

_cgbcaa! M' Cbvcgnib Aivia Cnnlugtfgj! Algblg0 Aitts Ibunctflgca!

3665'

Ziyjcgbt! @'! Kifsl! B'! Kiaa! Z' Cnnlugtfgj Xrfgnfpais! Giw Vlrk0 @ldg Zfaiy cgb ^lgs!

:td

ibftflg! 3668'

Ziyjcgbt! @'! Kifsl! B'! cgb Kiaa! Z' Xrfgnfpais le Efgcgnfca Cnnlugtfgj! Giw Vlrk0 @ldg

Zfaiy cgb ^lgs Fgn'! ?88:'

Fgtirgctflgca Cnnlugtfgj ^tcgbcrbs Olcrb! Fgtirgctflgca Efgcgnfca _iplrtfgj ^tcgbcrbs elr ^mcaa cgbMibfum-sfzib Igtftfis $?886&'

Nlmpcgfis Cnt le cgy Ncrfooicg tirrftlry

Xuoafsdib Efgcgnfca ^tctimigts

dttp0,,www'fers'lrj,FE_^+elr+^MIs,FE_^+cgb+riactib+mctirfca'dtm

http://www.ifrs.org/IFRS+for+SMEs/IFRS+and+related+material.htm





NTN C4,Y?,3? 36

YGFR ?0 NL^R CGB MCGCJIMIGR CNNLYGRFGJMLBYAI 30 NL^RFGJ X_FGNFXAI^

JIGI_CA LO@INRFUI^

Rdfs Ygft siiks tl igcoai stubigts tl0

3' ugbirstcgb tdi prfgnfpais cgb mitdlbs le Nlst cgb Mcgcjimigt Cnnlugtfgj cgb tdifr

cppafnctflg tl prcntfnca ousfgiss sftuctflgs;

?' siaint! lrbir! cgcaysi cgb prisigt fgelrmctflg fg cg cpprlprfcti cnnlugtfgj elrm;

>' ivcaucti inlglmfn! aijca! slnfca cgb tindglaljfnca ecntlrs elr binfsflg-mckfgj;

2' prisigt ricslgib ixpacgctflgs! ugbirstcgb tdifr fmpafnctflgs cgb nlmmugfncti tdim fg cnaicr cgb aljfnca mcggir;

9' ugbirstcgb cgb cpprinfcti tdi fmplrtcgni le qucaftctfvi ndcrcntirfstfns fg tdi binfsflg-

mckfgj prlniss;

5' bivialp tdi tindgfquis le Nlst cgb Mcgcjimigt Cnnlugtfgj elr pacggfgj cntfvftfis!

nlgtrlaafgj lpirctflgs cgb mckfgj binfsflgs'

^XINFEFN LO@INRFUI^


3' bfsnuss tdi gcturi cgb snlpi le Nlst Cnnlugtfgj cgb Mcgcjimigt Cnnlugtfgj;

?' bfsnuss tdi sfmfacrftfis cgb bfeeirignis oitwiig Nlst cgb Mcgcjimigt Cnnlugtfgj cgb

Efgcgnfca Cnnlugtfgj;

>' pripcri mcguecnturfgj cnnlugts;

2' bfstfgjufsd oitwiig bfrint cgb fgbfrint acolur;

9' cppay mitdlbs le rimugirctflg tl sftuctflgs wdiri icnd mcy oi cpprlprfcti;

5' nacssfey nlsts fg riactflg tl fgvigtlry vcauctflg! binfsflg mckfgj! cgb pacggfgj cgb nlgtrla;

:' nlgstrunt vcrflus nlst nurvis;

4' ixpacfg tdi prfgnfpais le mctirfca nlgtrla cgb fgvigtlry vcauctflg;

6' bfstfgjufsd cmlgj fgvigtlry vcauctflg mitdlbs;

38' ncanuacti inlglmfn lrbir qucgtfty $ILS&;



NTN C4,Y?,3? ?8

YGFR ?

MLBYAI 30 NL^RFGJ X_FGNFXAI^ $nlgt‖b&

33' caalncti lvirdicb cgb sirvfni bipcrtmigt nlsts;

3?' cppay prfgnfpais cgb mitdlbs le ncanuactfgj nlsts elr tdi prlbuntflg le jllbs cgb sirvfnis'

NLGRIGR

3' Fgtrlbuntflg tl Nlst cgb Mcgcjimigt Cnnlugtfgj

$c& Rdi fmplrtcgni cgb rlai le Mcgcjimigt Cnnlugtfgj'

$o& Rdi rlai le Nlst Cnnlugtfgj fg mcguecnturfgj cgb sirvfni fgbustrfis'

?' Nlst cgb Mcgcjimigt Cnnlugtfgj Us' Efgcgnfca Cnnlugtfgj

Bfeeirigtfctflg oitwiig Nlst cgb Mcgcjimigt Cnnlugtfgj cgb Efgcgnfca Cnnlugtfgj'

>' Mcguecnturfgj Cnnlugts

$c& Xrfmi nlsts'

$o& Lvirdicbs'

$n& Zlrk-fg-Xrlniss'

$b& Nlst le jllbs mcguecnturib'

$i& Nlst le jllbs slab'

2' Acolur Nlsts

$c& Bfrint cgb fgbfrint acolur'

$o& Ndcgjis fg acolur nlst fg afjdt le tindglaljfnca cbvcgnis'

9' _imugirctflg

$c& Xfini rcti'

$o& Dluray rcti'



NTN C4,Y?,3? ?3

YGFR ?


$n& Nlmmfssflgs'

$b& Efxib scacry'

$i& Nlmofgctflgs le tdisi'

5' Nlst Nacssfefnctflg

$c& Fgvigtlry vcauctflg $prlbunt cgb pirflb nlst&'

$o& Binfsflg mckfgj $riaivcgt cgb frriaivcgt nlst&'

_iaivcgt nlstfgj0

$f& mcki lr ouy binfsflgs;

$ff& cbb lr brlp prlniss;

$fff& cnnipt lr riìnt spinfca lrbir'

$n& Xacggfgj cgb nlgtrla $nlgtrlaacoai cgb glg nlgtrlaacoai nlsts; pacggib nlst cgb

cntuca nlsts&'

$b& Efxib! vcrfcoai cgb mfxib'

:' Nlst Nurvis

$c& Ucrfcoai Nlst Nurvis'

$o& Efxib Nlst Nurvis $tltca cgb ugft&'

$n& Rltca Nlst Nurvi'

$b& ^tip Efxib Nlst Nurvi'

$i& ^tip Ucrfcoai Nlst Nurvi'

$e& Mfxib Nlst Nurvi'

4' Mctirfca Nlgtrla

$c& Xrlnurimigt eugntflg'

$o& Fmpafnctflg le tdi usi cgb bfsplsca le dczcrblus mctirfcas'



NTN C4,Y?,3? ??

YGFR ?


6' Fgvigtlry lr ̂ tlnk Ucauctflg Mitdlbs

$c& Nlmputi fgvigtlry usfgj AFEL! EFEL! Zifjdtib Cvircji'

$o& Cssiss fgvigtlry vcauctflg mitdlbs'

38' Inlglmfn Lrbir Sucgtfty

$c& Inlglmfn lrbir qucgtftfis $ILS& elrmuac'

$o& Ncrryfgj nlst'

$n& Lrbirfgj nlst'

$b& _i-lrbir plfgt'

$i& ^ceity stlnk'

33' Lvirdicb Nlsts

$c& Rypis le lvirdicb ixpigsis $efxib cgb simf-efxib&'

$o& Cpplrtflgmigt le lvirdicb nlsts'

$n& Ocsfs elr tdi cpplrtflgmigt le nlsts'

$b& Ncanuactflg le pribitirmfgib lvirdicb rinlviry rctis! usfgj mcndfgi dlurs! bfrint

acolur dlurs cgb bfrint acolur nlsts'

$i& îrvfni nlst caalnctflg'

$e& Bfrint cgb rinfprlnca $stip blwg cgb ripictib bfstrfoutflg afmftib tl twl stips&'

3?' Xrfgnfpais cgb Mitdlbs le Ncanuactfgj Nlsts

Glg-mcguecnturfgj vs' mcguecnturfgj igtftfis



NTN C4,Y?,3? ?>

YGFR ?




3' Fgtrlbuntflg tl Nlst cgb Mcgcjimigt Cnnlugtfgj

Rdfs cric cttimpts tl ecmfafcrfzi tdi stubigts wftd tdi gcturi cgb snlpi le Nlst cgb

Mcgcjimigt Cnnlugtfgj' ^tubigts sdluab oi ignlurcjib tl pripcri tcoais nlmpcrfgj cgb

nlgtrcstfgj Nlst cgb Mcgcjimigt Cnnlugtfgj cgb Efgcgnfca Cnnlugtfgj' Rdfs fgelrmctflg

ncg oi elugb fg tdi fgtrlbuntlry ndcptirs le mlst Nlst cgb Mcgcjimigt Cnnlugtfgj tixts'

?' Cnnlugtfgj elr Mcguecnturfgj Igtirprfsis

^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le tdi sndibuai le nlst le jllbs

mcguecnturib cs pcrt le tdi ^tctimigt le Nlmpridigsfvi Fgnlmi $Fgnlmi ^tctimigt& elr

mcguecnturfgj igtirprfsis'

>' Iaimigts le Nlst

$c& ^tubigts sdluab oi ixplsib tl tdi nlgnipt le nlst nacssfefnctflg fg riactflg tl0

$f& fgvigtlry vcauctflg $pirflb vs' prlbunt&;

$ff& binfsflg mckfgj $riaivcgt vs' frriaivcgt&;

$fff& pacggfgj cgb nlgtrla $nlgtrlaacoai vs' glg-nlgtrlaacoai; cntuca vs' oubjitib&;

$fv& nlst oidcvflur $efxib! vcrfcoai! stip efxib! stip vcrfcoai cgb mfxib& cgb tdi

skitndfgj le tdlsi nlst nurvis'

$o& ^tubigts sdluab oi prcntfsib fg fbigtfeyfgj cgb nacssfeyfgj tdlsi nlsts' ^tubigts

sdluab casl igjcji fg prloaim slavfgj usfgj tdi nlgnipt le nlst nacssfefnctflg'

$n& ^tubigts sdluab oi prcntfsib fg tdi vcauctflg le fgvigtlry cgb fg tdi ncanuactflg le

tdi ILS' ^tubigts sdluab oi ignlurcjib tl bfsnuss tdi usieuagiss le tdi ILS mlbia'

$b& ^tubigts sdluab oi ignlurcjib tl risicrnd cgb bfsnuss tdi prlnurimigt eugntflg

cgb tdi fmpafnctflgs! fgnaubfgj nlst! le usfgj dczcrblus mctirfcas fg mcguecnturfgj

prlnissis $elr ixcmpai pcfgt ecntlrfis&! cgb fg sirvfni fgbustrfis $elr ixcmpai

dltias&'

$i& ^tubigts bfsnuss mitdlbs le rimugirctflg cpprlprfcti tl vcrflus sftuctflgs'

$e& ^tubigts sdluab oi prcntfsib fg caalnctfgj sirvfni bipcrtmigt nlsts cgb

cpplrtflgfgj lvirdicb nlst' Fg tdi usi le tdi ripictib bfstrfoutflg mitdlb

stubigts sdluab oi prcntfsib fg pripcrfgj tdi stctimigts usfgj twl ftirctflgs'



NTN C4,Y?,3? ?2

YGFR ?

MLBYAI ?0 NL^RFGJ ^V^RIM^

^XINFEFN LO@INRFUI^


3' bisnrfoi tdi usi le vcrflus nlstfgj systims;

?' caalncti mctirfcas! acolur cgb lvirdicb nlsts tl spinfefn `los;

>' pripcri ̀ lo-nlst sdiits;

2' ncanuacti tdi vcaui le wlrk-fg-prljriss;

9' nlmputi lvir cgb ugbir coslroib lvirdicb;

5' nlmpcri cgb nlgtrcst cntfvfty-ocsib nlstfgj $CON& tindgfquis wftd trcbftflgca nlstfgj

cpprlcndis;

:' nlmputi ugft nlst! usfgj cntfvfty-ocsib nlstfgj $CON&;

4' nlmputi iqufvcaigt ugfts le prlbuntflg;

6' pripcri prlniss-nlstfgj wlrksdiit! usfgj EFEL cgb wifjdtib cvircji mitdlbs;

38' cppay trcbftflgca nlstfgj mitdlbs tl sirvfni sintlr nlstfgj;

33' bisnrfoi tdi bfeefnuatfis csslnfctib wftd sirvfni sintlr nlstfgj;

3?' nlmpcri mcrjfgca $lr vcrfcoai& cgb coslrptflg $lr euaa& nlstfgj;

3>' pripcri Fgnlmi ^tctimigts ugbir mcrjfgca nlstfgj cgb coslrptflg nlstfgj'

NLGRIGR

3' Nlstfgj ^ystims

$c& @lo nlstfgj'

$o& Cntfvfty-ocsib nlstfgj'

$n& Xrlniss nlstfgj'



NTN C4,Y?,3? ?9

YGFR ?

MLBYAI ?0 NL^RFGJ ^V^RIM^ $nlgt‖b&

?' @lo Nlstfgj „ $Rdfs nlgtigt riactis tl ^pinfefn Loìntfvis ? „ 9&

$c& Ndcrcntirfstfns le `lo nlstfgj! fgnaubfgj octnd prlbuntflg'

$o& @lo-nlst sdiits'

$n& Ealw le nlsts'

$b& Ivcauctflg le wlrk-fg-prljriss'

$i& Xrfmi nlsts! ecntlry nlsts'

$e& Xri-bitirmfgib lvirdicb rctis'

$j& Lvir cgb ugbir-coslrptflg le lvirdicb'

>' Cntfvfty-ocsib Nlstfgj $Rdfs nlgtigt riactis tl ^pinfefn Loìntfvis 2! 5! cgb :&

$c& Nlst brfvirs'

$o& Cntfvfty aivias'

$n& Cntfvfty rctis'

2' Xrlniss Nlstfgj $Rdfs nlgtigt riactis tl ^pinfefn Loìntfvis 2! 4 cgb 6&

$c& Gcturi le prlniss nlstfgj'

$o& Nlgvirsflg nlsts'

$n& Iqufvcaigt ugfts le prlbuntflg'

$b& Xrlniss-nlstfgj prlniburis $EFEL cgb Zifjdtib Cvircji&'

$i& Xrlniss-nlstfgj wlrksdiits $ixnaubfgj trcgseirrib fg nlsts cgb cnnlugtfgj elr

alssis&'



NTN C4,Y?,3? ?5

YGFR ?


9' Rdi Cppafnctflg le Nlstfgj ^ystims tl tdi îrvfnis Fgbustry $Rdfs nlgtigt riactis tl

Loìntfvis 38 cgb 33&

@lo Nlstfgj! Cntfvfty ocsib Nlstfgj cgb Xrlniss Nlstfgj fg0

$c& Dltias'

$o& Efgcgnfca sirvfnis'

$n& Aijca efrms! mibfnca! oicuty scalgs'

5' Mcrjfgca Nlstfgj cgb Coslrptflg Nlstfgj

$c& Mcrjfgca nlstfgj tindgfquis'

$o& Coslrptflg nlstfgj tindgfquis'

:' Fgnlmi ^tctimigts

$c& Mcrjfgca nlstfgj fgnlmi stctimigt'

$o& Coslrptflg nlstfgj fgnlmi stctimigt'

$n& _inlgnfafctflg le git fgnlmi'



3' Lvirvfiw le Nlstfgj ̂ ystims

Nacss bfsnussflg lg tdi giib elr nlstfgj systims'

?' @lo Nlstfgj

^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le `lo nlst sdiits cgb cnnlugts riactib tl `lo

nlstfgj'

>' Cntfvfty Ocsib Nlstfgj

^tubigts sdluab oi prcntfsib fg ncanuactfgj cntfvfty rctis usfgj c gumoir le bfeeirigt nlst

brfvirs'



NTN C4,Y?,3? ?:

YGFR ?


^tubigts sdluab oi prcntfsib fg tdi nlmputctflg le iqufvcaigt ugfts elr bfrint mctirfcas cgb

nlgvirsflg nlsts'

2' Xrlniss Nlstfgj

^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le Xrlniss Nlstfgj Zlrksdiits $usfgj tdi

prlniss nlstfgj wlrk sdiits elrmct „ elugb fg mlst Glrtd Cmirfncg Rixts&'

9' Nlstfgj fg tdi îrvfni întlr

^tubigts sdluab oi prcntfsib fg pripcrfgj stctimigts usfgj tdi vcrflus nlstfgj systims fg

sirvfni sintlr igtftfis'

Nacss bfsnussflg lg tdi fssuis cgb bfeefnuatfis csslnfctib wftd sirvfni sintlr nlstfgj'

5' Mcrjfgca Nlstfgj cgb Coslrptflg Nlstfgj

^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le Fgnlmi ^tctimigts ugbir mcrjfgca cgb

coslrptflg nlstfgj cgb c stctimigt rinlgnfafgj tdi git fgnlmi nlmputib ugbir mcrjfgca

cgb coslrptflg nlstfgj'



NTN C4,Y?,3? ?4

YGFR ?

MLBYAI >0 XACGGFGJ CGB BINF^FLG MCKFGJ

^XINFEFN LO@INRFUI^


3' ixpacfg tdi rctflgcai elr tdi usi le oubjits fg pacggfgj! binfsflg mckfgj cgb nlgtrla;

?' pripcri c mcstir oubjit cgb fts riactib sndibuais cgb oubjits;

>' ixpacfg tdi nlgnipt le stcgbcrb nlstfgj cgb tdi prlniss le istcoafsdfgj stcgbcrbs;

2' nlmputi mctirfca! acolur! vcrfcoai lvirdicb cgb efxib lvirdicb vcrfcgnis;

9' ncanuacti orick-ivig plfgt cgb mcrjfg le sceity;

5' nlmputi cgb usi git prisigt vcaui $GXU&! pcyocnk! bfsnlugtib pcyocnk! cnnlugtfgj rcti le

riturg cgb fgtirgca rcti le riturg $F__& tl cnnipt lr riìnt prlìnts;

:' usi efgcgnfca cgb glg-efgcgnfca ecntlrs tl ivcaucti fgvistmigt binfsflgs'

NLGRIGR

3' Oubjitfgj

$c& Rdi loìntfvis le oubjitfgj'

$o& Rdi rlai le tdi oubjit nlmmfttii'

$n& Oubjitcry nlgtrla'

?' Mcstir Oubjit

$c& Rdi ncsd oubjit cgb supplrtfgj sndibuais; $sndibuai le nlaaintflgs! sndibuai le

bfsoursimigts&'

$o& Xurndcsis oubjit! scais oubjit! prlbuntflg oubjit $ ixnaubi elrincstib fgnlmi

stctimigt cgb ocacgni sdiit&'

>' ^tcgbcrb Nlstfgj

$c& Rdi nlgnipt le stcgbcrb nlstfgj'

$o& Rdi stcgbcrb-sittfgj prlniss'

$n& ^tcgbcrb nlst ncrb'



NTN C4,Y?,3? ?6

YGFR ?

MLBYAI >0 XACGGFGJ CGB BINF^FLG MCKFGJ $nlgt‖b&

2' Ucrfcgni Cgcaysfs

$c& Mctirfca vcrfcgnis $prfni cgb uscji&'

$o& Acolur vcrfcgnis $wcji rcti cgb ieefnfigny&'

$n& Ucrfcoai lvirdicb vcrfcgnis $ieefnfigny cgb ixpigbfturi&'

$b& Efxib lvirdicb vcrfcgnis $ixpigbfturi cgb vlaumi&'

9' Nlst Ulaumi Xrleft Cgcaysfs

$c& Orick-ivig elrmuac'

$o& Orick-ivig plfgt fg ugfts cgb blaacrs'

$n& Nlgtrfoutflg mcrjfg'

$b& Mcrjfg le sceity'

$i& Rcrjit prleft'

5' Ncpftca Oubjitfgj Rindgfquis

$c& Rfmi vcaui le mlgiy cppafnctflgs usfgj git prisigt vcaui $GXU&! bfsnlugtib pcyocnk

cgb fgtirgca rcti le riturg $F__&'

$o& Glg-bfsnlugtfgj mitdlbs „ pcyocnk cgb tdi cnnlugtfgj rcti le riturg $C__&'

:' Fgvistmigt Binfsflg Mckfgj

$c& Rdi usi le qucaftctfvi fssuis fg binfsflg mckfgj'

$o& Rdi usi le qucgtftctfvi ecntlrs $GXU! Xcyocnk! F__& fg ivcauctfgj fgvistmigt binfsflgs'



NTN C4,Y?,3? >8

YGFR ?




3' Oubjitfgj

Nacss bfsnussflg lg tdi loìntfvis le oubjitfgj cs ft riactis tl tdi pacggfgj eugntflg! cs c

mindcgfsm elr nlgtrla cgb cs c tlla elr binfsflg mckfgj'

^tubigts sdluab oi prcntfsib fg tdi pripcrctflg le riactib sndibuais tl supplrt tdi

pripcrctflg le c ncsd oubjit' Rdisi sndibuais sdluab fgnaubi c ncsd nlaaintflg sndibuai elr

scais cgb c ncsd bfsoursimigt sndibuai elr purndcsis cmlgj ltdirs'

?' ^tcgbcrb Nlstfgj

^tubigts sdluab oi prcntfsib fg tdi ncanuactfgj vcrfcgnis elr Bfrint Mctirfcas! Bfrint Acolur

cgb Ucrfcoai Lvirdicb cgb Efxib Lvirdicb'

^tubigts sdluab oi prcntfsib fg ncanuactfgj tdi stcgbcrb nlst le c prlbunt'

>' Nlst Ulaumi Xrleft Cgcaysfs

^tubigts sdluab oi prcntfsib fg nlmputfgj tdi nlgtrfoutflg mcrjfg! orick- ivig plfgt!

mcrjfg le sceity cgb usi le tcrjit prleft fg orick ivig elrmuac'

2' Ncpftca Oubjitfgj

Igjcji stubigts fg bfsnussflg lg tdi fmplrtcgni le itdfnca! igvfrlgmigtca cgb ltdir slnfca

nlgnirgs! wdfnd mcy fgeauigni algj-tirm binfsflg mckfgj'

^tubigts sdluab oi prcntfsib fg ncanuactfgj ncsd ealws'

^tubigts sdluab oi prcntfsib fg ncanuactfgj tdi prisigt vcaui le sfgjai cmlugts cgb

cgguftfis usfgj prisigt vcaui tcoais' Rdi prisigt vcaui elrmuac sdluab oi bfsnussib wdig

fgtrlbunfgj stubigts tl tdi prisigt vcaui nlgnipt'

^tubigts sdluab oi prcntfsib fg usfgj tdi cnniptcgni nrftirfc elr pcyocnk! GXU! C__ fg

fgvistmigt binfsflgs'



NTN C4,Y?,3? >3

YGFR ?


_I^LY_NI^

Ncrfooicg Ixcmfgctflgs Nlugnfa NCXI Cnnlugtfgj ^tuby Jufbi! Ygft ?! Giaslg Rdlrgis

Xuoafsdirs! ?833'

Jcrrfslg! _'! cgb Glriig! I' Mcgcjirfca Cnnlugtfgj Nlgnipts elr Xacggfgj! Nlgtrla cgb

Binfsflg Mckfgj! Giw @irsiy0 MnJrcw Dfaa! ?888'

Ziyjcgbt! @'! Kifsl! B'! Kiaa! Z' Cnnlugtfgj Xrfgnfpais! Giw Vlrk0 @ldg Zfaiy cgb ^lgs! :td

ibftflg! 3668'



NTN C4,Y?,3? >?

LYRAFGI LE C^Î^^MIGR

Icnd Ygft le tdi syaacous wfaa oi cssissib sipcrctiay'

ITRI_GCA C^Î^^MIGR $48 pir nigt&

Zrfttig pcpirs0 2 dlurs 39 mfgutis

Xcpir 83

$3 dlur >8 mfgutis&

Rdfs pcpir wfaa nlgsfst le elrty-efvi muatfpai-

ndlfni quistflgs wftd efetiig quistflgs lg icnd

le tdi tdrii Mlbuais'

$>8 pir nigt&

Xcpir 8?

$? dlurs 29 mfgutis&

Rdfs pcpir wfaa nlgsfst le tdrii nlmpuaslry

quistflgs wftd lgi lg icnd le tdi tdrii

Mlbuais'

$98 pir nigt&

^NDLLA-OCÎB C^Î^^MIGR $?8 pir nigt&

Rdi ^ndlla-Ocsib Cssissmigt elr icnd Ygft fs nlmpuaslry'

Elr Ygft 3! ft wfaa oi ocsib lg c prlìnt riqufrfgj tdi ncgbfbcti tl bimlgstrcti skfaas fg risicrnd!

cgcaysfs! ivcauctflg cgb prisigtctflg le fgelrmctflg'

Elr Ygft ?! ft wfaa oi ocsib lg mlbuai tists! sit cgb cssissib fgtirgcaay oy ticndirs' Rdi burctflg le

tdi tist elr icnd Mlbuai sdluab oi 3½ dlurs' Elr icnd Mlbuai! ticndirs dcvi tdi lptflg le

cbmfgfstirfgj lgi 3½ dlur tist lr twl 29 mfguti tists' Rdi snlris lotcfgib lg tdi Mlbuai tist wfaa

oi tdi ncgbfbcti‖s snlri elr tdct Mlbuai'

MLBI_CRFLG LE ̂ NDLLA-OCÎB C^Î^^MIGR

^ndlla-Ocsib Cssissmigt _inlrb ̂ diits cri cvcfacoai lgafgi vfc tdi NTN‖s wiosfti www'nxn'lrj'

Caa ^ndlla-Ocsib Cssissmigt _inlrb le mcrks must oi suomfttib Lgafgi usfgj tdi ÔC bctc ncpturi

mlbuai le tdi Lgafgi _ijfstrctflg ^ystim $L_^&' C scmpai le cssfjgmigts wfaa oi riquistib oy NTN

elr mlbirctflg purplsis' Rdisi cssfjgmigts wfaa oi ri-cssissib oy NTN Ixcmfgirs wdl mlbircti

tdi ^ndlla-Ocsib Cssissmigt' Ricndirs‖ mcrks mcy oi cbùstib cs c risuat le mlbirctflg' Rdi

Ixcmfgirs‖ nlmmigts wfaa oi sigt tl sndllas' Caa scmpais must oi biafvirib tl tdi spinfefibmcrkfgj viguis oy tdi stfpuactib bicbafgis'

Nlpfis le tdi stubigts* cssfjgmigt tdct cri glt suomfttib must oi ritcfgib oy tdi sndlla ugtfa tdrii

mlgtds cetir puoafnctflg le tdi ixcmfgctflg risuats oy NTN'

http://www.cxc.org/

http://www.cxc.org/

http://www.cxc.org/



NTN C4,Y?,3? >>

C^Î^^MIGR BIRCFA^

Cssissmigt elr icnd Ygft

Ixtirgca Cssissmigt oy wrfttig pcpirs $48 pir nigt le Rltca Cssissmigt&

Xcpir 83- $3 dlur >8 mfgutis „ >8 pir nigt le Rltca Cssissmigt&

3' Nlmplsftflg le tdi Xcpir

Rdi pcpir nlgsfsts le elrty-efvi $29& muatfpai-ndlfni quistflgs! efetiig lg icnd Mlbuai' Caa

quistflgs cri nlmpuaslry'

?' ^yaacous Nlvircji

Kglwaibji le tdi igtfri syaacous fs riqufrib'

>' Suistflg Rypi

$c& Ct aicst efetiig le tdi muatfpai-ndlfni quistflgs wfaa oi nlgniptuca' Rdisi quistflgs

wfaa tist stubigts‖ ugbirstcgbfgj le cnnlugtfgj nlgnipts cgb prfgnfpais'

$o& Rdi rimcfgfgj quistflgs wfaa oi nlmputctflgca' Suistflgs le tdfs typi wfaa riqufri

ncanuactflgs usfgj tdi bctc prlvfbib'

2' Mcrk Caalnctflg

$c& Lgi mcrk wfaa oi cssfjgib elr icnd muatfpai-ndlfni quistflg'

$o& Rdi tltca gumoir le mcrks cvcfacoai elr tdfs pcpir fs 29 wdfnd wfaa oi wifjdtib tl

68'

$n& Xcpir 83 nlgtrfoutis >8 pir nigt tl tdi ncgbfbcti‖s efgca jrcbi'

9' Ysi le Ncanuactlrs

Rdi usi le sfaigt glg-prljrcmmcoai ncanuactlrs fs caalwib'



NTN C4,Y?,3? >2

Xcpir 8? - $? dlurs 29 mfgutis „ 98 pir nigt&


Rdfs pcpir nlmprfsis tdrii nlmpuaslry quistflgs! lgi erlm icnd Mlbuai ncrryfgj iqucawifjdt'


Rdi fgtigtflg fs tl tist ncgbfbctis‖ kglwaibji le tdi syaacous fg biptd' Icnd quistflg riqufris

mlri biptd le ugbirstcgbfgj tdcg tdi quistflgs fg Xcpir 83'

>' Suistflg Rypi

Rdfs pcpir wfaa nlmprfsi isscy quistflgs cgb nlmputctflgca quistflgs'

2' Mcrk Caalnctflg

$c& Icnd quistflg fs wlrtd >9 mcrks' Rdi tltca gumoir le mcrks cvcfacoai elr tdfs pcpir

fs 389 wdfnd wfaa oi wifjdtib tl 398'

$o& Mcrks wfaa oi cwcrbib elr ivfbigni le0

$f&

naicr cgb aljfnca ricslgfgj;

$ff& tdi cofafty tl cgcaysi c prloaim stip oy stip cgb tl cppay tdi ginisscry

prfgnfpais! nlgvigtflgs! kglwaibji cgb skfaas tl ricnd c aljfnca nlgnausflg;

$fff& cnnurcny fg nlmputctflgs cgb ltdir prloaim-slavfgj prlnissis'

$n& Euaa mcrks cri cwcrbib elr nlrrint cgswirs cgb tdi prisigni le cpprlprfcti elrmct

cgb wlrkfgj'

$b& Nribft mcy oi jfvig elr pcrtfcaay nlrrint lr fgnlmpaiti cgswirs'





NTN C4,Y?,3? >9

^NDLLA-OCÎB C^Î^^MIGR

^ndlla-Ocsib Cssissmigt $?8 pir nigt&

^ndlla-Ocsib Cssissmigt fs cg fgtijrca pcrt le stubigt cssissmigt fg tdi nlursi nlvirib oy tdfs

syaacous' Ft fs fgtigbib tl cssfst stubigts fg cnqufrfgj nirtcfg kglwaibji! skfaas! cgb cttftubis tdct cricsslnfctib wftd tdi suoìnt' Rdi cntfvftfis elr tdi ^ndlla-Ocsib Cssissmigt cri afgkib tl tdi

syaacous cgb sdluab elrm pcrt le tdi aicrgfgj cntfvftfis tl igcoai tdi stubigt tl cndfivi tdi

loìntfvis le tdi syaacous'

Burfgj tdi nlursi le stuby elr tdi suoìnt! stubigts lotcfg mcrks elr tdi nlmpitigni tdiy bivialp

cgb bimlgstrcti fg ugbirtckfgj tdifr ^ndlla-Ocsib Cssissmigt cssfjgmigts' Rdisi mcrks

nlgtrfouti tl tdi efgca mcrks cgb jrcbis tdct cri cwcrbib tl stubigts elr tdifr pirelrmcgni fg tdi

ixcmfgctflg'

Rdi jufbiafgis prlvfbib fg tdfs syaacous elr siaintfgj cpprlprfcti tcsks cri fgtigbib tl cssfst

ticndirs cgb stubigts fg siaintfgj cssfjgmigts tdct cri vcafb elr tdi purplsi le ^ndlla-OcsibCssissmigt' Rdi jufbiafgis prlvfbib elr tdi cssissmigt le tdisi cssfjgmigts cri fgtigbib tl cssfst

ticndirs fg cwcrbfgj mcrks tdct cri riafcoai istfmctis le tdi cndfivimigt le stubigts fg tdi ^ndlla-

Ocsib Cssissmigt nlmplgigt le tdi nlursi' Fg lrbir tl igsuri tdct tdi snlris cwcrbib oy ticndirs

cri glt lut le afgi wftd tdi NTN stcgbcrbs! tdi Nlugnfa ugbirtckis tdi mlbirctflg le c scmpai le tdi

^ndlla-Ocsib Cssissmigt cssfjgmigts mcrkib oy icnd ticndir'

^ndlla-Ocsib Cssissmigt prlvfbis cg lpplrtugfty tl fgbfvfbucafsi c pcrt le tdi nurrfnuaum tl miit

tdi giibs le stubigts' Ft ecnfaftctis eiibocnk tl tdi stubigt ct vcrflus stcjis le tdi ixpirfigni' Rdfs

diaps tl oufab tdi siae-nlgefbigni le stubigts cs tdiy prlniib wftd tdifr stubfis' ^ndlla-Ocsib

Cssissmigt casl ecnfaftctis tdi bivialpmigt le tdi nrftfnca skfaas cgb cofaftfis impdcsfsib oy tdfs

NCXI suoìnt cgb igdcgni tdi vcafbfty le tdi ixcmfgctflg lg wdfnd ncgbfbcti pirelrmcgni fsriplrtib' ^ndlla-Ocsib Cssissmigt! tdirielri! mckis c sfjgfefncgt cgb ugfqui nlgtrfoutflg tl oltd

tdi bivialpmigt le riaivcgt skfaas cgb tdi tistfgj cgb riwcrbfgj le stubigts elr tdi bivialpmigt le

tdlsi skfaas'

Rdi Ncrfooicg Ixcmfgctflgs Nlugnfa siiks tl igsuri tdct tdi ^ndlla-Ocsib Cssissmigt snlris cri

vcafb cgb riafcoai istfmctis le cnnlmpafsdmigt' Rdi jufbiafgis prlvfbib fg tdfs syaacous cri

fgtigbib tl cssfst fg blfgj sl'

JIGI_CA JYFBIAFGI^ EL_ RICNDI_^

3' Rdi ^ndlla-Ocsib Cssissmigt fs fgtigbib tl cssfst fg tdi bivialpmigt le tdi skfaas cgbcofaftfis tdct cri nrftfnca fg Cnnlugtfgj'

?' Ricndirs cri ignlurcjib tl prlvfbi cmpai lpplrtugftfis elr prcntfnfgj tdi skfaas tdct wfaa oi

bivialpib tdrlujd $tistib fg& tdi ^ndlla-Ocsib Cssissmigt'

>' Rdi prlvfsflg le cbiqucti cgb tfmiay eiibocnk fs issigtfca tl tdi bivialpmigt le tdlsi

skfaas'

2' Mcrks must oi bfspctndib tdrlujd tdi Alnca _ijfstrcr elr suomfssflg tl NTN oy Mcy >3 fg

tdi yicr le tdi ixcmfgctflg'



NTN C4,Y?,3? >5

9' NTN wfaa riqufri c scmpai le tdi prlìnts cgb tists elr ixtirgca mlbirctflg' Rdisi

cssfjgmigts must oi ritcfgib oy tdi sndlla elr ct aicst tdrii mlgtds cetir puoafnctflg le

ixcmfgctflg risuats'

5' Ricndirs sdluab glti tdct tdi riafcofafty le mcrks cwcrbib fs c sfjgfefncgt ecntlr fg ^ndlla-

Ocsib Cssissmigt! cgb dcs ecr-ricndfgj fmpafnctflgs elr tdi ncgbfbcti‖s efgca jrcbi'

:' Ncgbfbctis wdl bl glt euaefaa tdi riqufrimigts le tdi ^ndlla-Ocsib Cssissmigt wfaa oi

nlgsfbirib cosigt erlm tdi wdlai ixcmfgctflg'

4' Elr Ygft 3! ticndirs cri cskib tl glti tdi elaalwfgj0

$c& tdi ticndir fs riqufrib tl caalncti lgi-tdfrb le tdi tltca snlri elr tdi ^ndlla-Ocsib

Cssissmigt tl icnd Mlbuai' Ercntflgca mcrks sdluab glt oi cwcrbib' Fg ncsis

wdiri tdi mcrk fs glt bfvfsfoai oy tdrii! tdig0

$f&

wdig tdi rimcfgbir fs 3 mcrk! tdi mcrk sdluab oi caalnctib tl Mlbuai >;

$ff& wdig tdi rimcfgbir fs ?! tdig tdi mcrk sdluab oi caalnctib tl Mlbuai >!

cgb tdi ltdir mcrk tl Mlbuai ?;

elr ixcmpai! >9 mcrks wluab oi caalnctib cs elaalws0

>9,> = 33 rimcfgbir ? sl 33 mcrks tl Mlbuai 3 cgb 3? mcrks tl icnd le

Mlbuais ? cgb >'

$o& tdi stcgbcrb le mcrkfgj sdluab nlgelrm tl tdi jufbiafgis prisnrfoib fg tdi syaacous'

$n& ticndirs cri riqufrib tl suomft scmpais le tdi prlìnts'

6' Elr Ygft ?! ticndirs cri cskib tl glti tdi elaalwfgj0

$c& tdi tltca le tdi mcrks lotcfgib lg icnd tist riprisigts tdi ncgbfbcti‖s mcrk elr tdct

Mlbuai'

$o& ticndirs cri riqufrib tl suomft c scmpai le ncgbfbctis‖ jrcbib snrfpts! c nlpy le icnd

tist! tdi slautflgs cgb mcrk sndimis usib elr tdi tist'



NTN C4,Y?,3? >:

YGFR 3

Xcpir 8>,30 Rdi Xrlìnt „ ?8 pir nigt

Mcrks icrgib wfaa oi prl-rctib lvir tdi tdrii Mlbuais'

Rdi cfms le tdi prlìnt cri tl0

3' caalw stubigts tl csk tdifr lwg quistflgs cgb efgb cpprlprfcti cgswirs;

?' caalw ticndirs tdi lpplrtugfty tl pcrtfnfpcti fg tdi cssissmigt le tdifr stubigts;

>' prlmlti fgvistfjctfvi skfaas;

2' igsuri tdct cssissmigt tckis pacni fg c mlri cutdigtfn igvfrlgmigt;

9' ixpalri mlri euaay slmi crics le tdi Ygft wdfnd ncgglt oi cssissib cbiquctiay ugbir

ixcmfgctflg nlgbftflgs;

5' igcoai stubigts tl ixpirfigni tdi igvfrlgmigt wftdfg wdfnd cnnlugtfgj cgb riplrtfgj

cntfvftfis lnnur fg tdi Ncrfooicg'

3' Jufbiafgis elr siaintfgj tcsk elr ^ndlla-Ocsib Cssissmigt

Ncgbfbctis‖ pirelrmcgni wfaa oi riplrtib oy Ygft cgb Mlbuai'

Rdi syaacous aigbs ftsiae tl c rcgji le cnnlugtfgj fssuis tdct cri suftcoai elr fgvistfjctflg'

Rdi tlpfn siaintib elr fgvistfjctflg sdluab rieaint aijca! slnfca! itdfnca cgb tindglaljfnca

fssuis cgb tdifr fmpcnt lg cnnlugtfgj fg ousfgiss igtftfis fg tdi Ncrfooicg' Rdi elaalwfgj

tcoai prlvfbis c afst le sund tlpfns! dlwivir! ncgbfbctis mcy siaint c tlpfn tdct fs glt

fgnaubib fg tdi afst prlvfbib tdct tdiy ncg riplrt lg tdi fmpcnt le sund lg cnnlugtfgj'

$c& ^lnfca cgb itdfnca fssuis fg cnnlugtfgj

$o& Afqufbctflg cgb rinifvirsdfp

$n& Fgtirgca nlgtrlas

$b& Cnnlugtfgj stcgbcrbs

$i& Rindglaljy cgb cnnlugtfgj

$e& Fgnlmpaiti rinlrbs

$j& Xirelrmcgni cgcaysfs

$d& Efgcgnfca riplrtfgj cgb bfsnalsuri prcntfnis

$f& Cnnlugtfgj cgb riplrtfgj prcntfnis fg tdi vcrflus elrms le ousfgiss igtftfis

Cubftfgj

Ncgbfbctis sdluab stuby tdi spinfefn loìntfvis prlvfbib fg tdi syaacous cgb siaint lgi lr

mlri tdcg lgi loìntfvi tdct eft wftdfg tdifr cric le fgvistfjctflg' Rdi spinfefn loìntfvis

prlvfbi tdi nlgtixt wftdfg wdfnd tdi siaintib tlpfn wfaa oi fgvistfjctib'

Fg prisigtfgj tdi risuats le ylur fgvistfjctflg wditdir ylu siaint lgi lr mlri tdcg lgi

loìntfvi erlm lgi lr mlri tdcg lgi Mlbuai! ylur riplrt sdluab prisigt c nldirigt

fgvistfjctflg! rctdir tdcg c bfs`lfgtib pfini le wlrk'



NTN C4,Y?,3? >4

?' Mcgcjimigt le tdi Xrlìnt

$c& Cg icray stcrt tl pacggfgj prlìnt wlrk fs dfjday rinlmmigbib' Icnd ncgbfbcti

sdluab kglw tdi riqufrimigts le tdi prlìnt cgb fts cssissmigt prlniburis cs pcrt

le tdi lrfigtctflg tl tdi ugft'

$o& Ricndirs sdluab jufbi tdi ncgbfbcti fg ndllsfgj cg cpprlprfcti tlpfn tdct riactis tl

tdi ncgbfbcti‖s fgtirist cgb tdi spinfefn loìntfvis fbigtfefib'

$n& C sndibuai le tdi bctis elr suomfttfgj prlìnt wlrk $cjriib oy ticndirs cgb

ncgbfbctis& sdluab oi efrmay istcoafsdib'

$b& Rdi ticndir sdluab leeir jufbcgni fg tdi bctc nlaaintflg prlniss cgb tdi pripcrctflg

le tdi riplrt'

$i& Rdi elaalwfgj prfmcry slurnis le bctc ncg oi usib oy ncgbfbctis fg tdifr risicrnd

cntfvftfis0 giwspcpirs puoafsdib efgcgnfca stctimigts! mcjczfgis $sund cs GiwsZiik! Ousfgiss Ziik! Rfmis&! trcbi cgb prleissflgca `lurgcas! cnnlugtfgj

prleissflgcas! alnca aijfsactflg! cnnlugtfgj stcgbcrbs cgb tdi Fgtirgit'

>' Xrlìnt _iplrts

Ncgbfbctis cri riqufrib tl siaint c tlpfn elr fgvistfjctflg cgb wrfti c prlìnt riplrt

oitwiig ?888 cgb ?988 wlrbs! prieircoay typi wrfttig cgb bluoai-spcnib' Rdfs riplrt

sdluab nlgtcfg tdi elaalwfgj0

$c& Rftai;

$o& Rcoai le nlgtigts;

$n& Cnkglwaibjimigts;

$b& Fgtrlbuntflg;

$i& _iplrt

$f& Cfms cgb loìntfvis le ylur Xrlìnt „ $fssuis oifgj ixpalrib&;

$ff& Aftircturi _ivfiw;

$fff& Bctc Nlaaintflg;

$fv& Bctc Xrisigtctflg cgb Cgcaysfs;

$v& Ivcauctflg;

$vf& _inlmmigbctflgs;

$vff& Nlgnausflg;

$e& Cppigbfnis $sund cs quistflggcfris! bfcjrcms! ndcrts! stctfstfnca bctc&;

$j& Ofoafljrcpdy'



NTN C4,Y?,3? >6

2' Bisnrfptflg le tirms usib fg tdi Xrlìnt0

Cfm cgb Loìntfvis

$c& Rdi cfm le tdi Xrlìnt rieirs tl wdct tdi Xrlìnt dlpis tl cndfivi'

$o& Cg Loìntfvi le tdi Xrlìnt rieirs tl tdi spinfefn risicrnd quistflg ylu cri siikfgj tl

cgswir'

Aftircturi _ivfiw

C aftircturi rivfiw fs cg cnnlugt le wdct dcs oiig puoafsdib lg c tlpfn oy risicrndirs'

Bctc Nlaaintflg

Rdi mitdlb lr mitdlbs usib tl nlaaint tdi bctc,fgelrmctflg elr tdi prlìnt $fgnaubfgj

quistflggcfris! fgtirvfiws cgb ltdir mitdlbs&'

Bctc Xrisigtctflg cgb Cgcaysfs

Xrisigtctflg le tdi risuats le tdi fgvistfjctflg usfgj cgcaysfs tllas'

Ivcauctflg

Cg ivcauctflg le risicrnd efgbfgjs' _iactfgj tdi efgbfgjs le ylur fgvistfjctflg tl tdi

aftircturi'

Rdi elaalwfgj pcjis lutafgi dlw tdi Xrlìnt _iplrt wfaa oi cssissib'



NTN C4,Y?,3? 28

MC_K ̂ NDIMI EL_ ^NDLLA-OCÎB C^Î^^MIGR

MC_K^

3' CFM^ CGB LO@INRFUI^ $5&

Cfm$s& cgb ct aicst twl loìntfvis le tdi stuby naicray stctib cgb riaivcgttl tdi tlpfn ndlsig' 5

Cfm$s& cgb lgi loìntfvi le tdi stuby naicray stctib cgb riaivcgt tl tdi

tlpfn'9

Cfm$s& cgb ct aicst twl loìntfvis le tdi stuby oicrfgj riaivcgni tl tdi

tlpfn stctib out glt naicray stctib'2

Cfm$s& cgb lgi loìntfvi le tdi stuby oicrfgj riaivcgni tl tdi tlpfn out

glt naicray stctib'>

Cfm$s& cgb twl loìntfvis le tdi stuby stctib' ?

Cfm$s& cgb lgi loìntfvi le tdi stuby stctib' 3

?' BCRC NLAAINRFLG $4&

Rdi mitdlb$s& le fgvistfjctflg naicray stctib' 3-?

@ustfefnctflg elr tdi mitdlb$s& cbiqucti 3->

C stctimigt lr ixpacgctflg le afmftctflgs stctib' 3->

>' AFRI_CRY_I _IUFIZ $5&

Rdlrlujd trictmigt le aftircturi riactib tl tlpfn 9-5

Ecfray tdlrlujd trictmigt le aftircturi riactib tl tlpfn >-2

Xcrtfca trictmigt le aftircturi riactib tl tdi tlpfn3-?

2' BCRC X_IÎGRCRFLG CGB CGCAV^F^ $33&

Ncgbfbcti nlrrintay cppafis mlst prfgnfpais! nlgnipts cgb skfaas tl

prloaims,sftuctflgs cgb usis cgcaysfs tllas tl cgcaysi tdi mlst riaivcgt

fssuis fg c viry nlmpitigt wcy'

6-33

Ncgbfbcti cppafis prfgnfpais! nlgnipts cgb skfaas tl prloaims,sftuctflgs

cgb cgcaysis fssuis fg c ecfray nlmpitigt wcy'

5-4

Ncgbfbcti cppafis afmftib skfaas cgb prfgnfpais cgb cgcaysis eiw fssuis fg c

afmftib wcy'

>-9

Ncgbfbcti sdlws afttai lr gl skfaa fg tdi cppafnctflg le prfgnfpais,nlgniptscgb fg cgcaysfgj fssuis'

3-?



NTN C4,Y?,3? 23

9' IUCAYCRFLG $3?&

Ncgbfbcti usis wiaa-biefgib nrftirfc! tdct fs! cnnurcny! nlgsfstigny! aljfnca

lrbir tl ivcaucti,mcki fgeirignis erlm bctc nlaaintib fg c viry

nlmpitigt wcy! fgnaubfgj ricslgs elr ùbjimigt,binfsflg'

6-3?

Ncgbfbcti usis wiaa biefgib nrftirfc tdct fs! tl ivcaucti,mcki fgeirignis

erlm bctc nlaaintib fg c ecfray nlmpitigt wcy'

5-4

Ncgbfbcti usis lgi lr twl nrftirfc tl ivcaucti bctc nlaaintib fg c afmftib

wcy'

>-9

Ncgbfbcti sdlws afttai lr gl skfaa fg ivcauctfgj bctc nlaaintib' 3-?

5' _INLMMIGBCRFLG^ $2&

Ncgbfbcti mckis rinlmmigbctflgs! aljfncaay bibunib erlm bctc

nlaaintib'

>-2

Ncgbfbcti mckis rinlmmigbctflgs tdct dcvi afmftib riactflgsdfp tl bctc

nlaaintib'

3-?

:' NLGNAY^FLG $>&

Nlgnausflg ocsib lg efgbfgjs cgb riactib tl tdi purplsis le tdi prlìnt

Nlgnausflg riactib tl tdi purplsi le tdi prlìnt out glt ocsib lg

efgbfgjs'

?->

3

4' X_IÎGRCRFLG LE X_L@INR $38&

Rcoai le nlgtigts prisigtib fg cg cnniptcoai elrmct 3

Ncgbfbcti nlmmugfnctis fgelrmctflg usfgj nlrrint jrcmmcr 3-?

Ncgbfbctis usi mibfc ltdir tdcg tixt tl prisigt fgelrmctflg $jrcpd!tcoais! ndcrts! bfcjrcms&

3-?

Ofoafljrcpdy prisigtib fg cg cnniptcoai mcggir 3-?

Ncgbfbcti lrjcgfsis prlìnt riplrt prisigtfgj tdi fgelrmctflg aljfncaay

cgb nldirigtay'

3->

Rltca Mcrks $58&



NTN C4,Y?,3? 2?

YGFR ? - Xcpir 8>,3 ?8 pir nigt

JYFBIAFGI^ EL_ ̂ NDLLA-OCÎB C^Î^^MIGR EL_ YGFR ?

Rdfs pcpir nlmprfsis mlbuai tists' Rdi burctflg le tdi tist elr icnd Mlbuai sdluab oi 3½ dlurs' Elr

icnd Mlbuai ticndirs dcvi tdi lptflg le cbmfgfstirfgj lgi 3½ dlur tist lr twl 29 mfguti tists' Rdisnlris lotcfgib lg tdi Mlbuai tist wfaa oi tdi ncgbfbcti‖s snlri elr tdct Mlbuai' Rdi tists! bisfjgib

cgb cssissib oy tdi ticndir! cri ixtirgcaay mlbirctib oy NTN'

3' Nlmplsftflg le tdi Rists

$c& Fg tistfgj icnd Mlbuai ct aicst 58 pir nigt le tdi loìntfvis fg Mlbuai must oi

nlvirib'

$o& Ftims siaintib elr icnd tist sdluab ixcmfgi lgay spinfefn loìntfvis nlgtcfgib fg tdi

mlbuai'

$n& Icnd quistflg sdluab oi naicray afgkib tl lgi $lr mlri& spinfefn loìntfvis'

?' Suistflg Rypi

$c& Rdi mfx le quistflgs nluab tcki tdi elrm le muatfpai ndlfni! sdlrt cgswir! isscy lr

nlmputctflgca'

$o& Rdi quistflgs lg tdi ^pinfmig Xcpir 8>,? prlvfbib fg tdi syaacous mcy oi usib cs

c prltltypi'

>' Mcrk Caalnctflg

$c& Rdiri fs c mcxfmum le ?8 mcrks elr icnd Mlbuai'

$o& Rdiri fs c mcxfmum le 58 mcrks elr tdi ^ndlla-Ocsib Cssissmigt

$n& Rdi tists fg icnd Mlbuai mcy oi mcrkib lut le c rcw snlri le cgy tltca out tdfs

must oi nlgvirtib tl c snlri lut le twigty $?8& elr tdi Mlbuai'

2' Cwcrb le Mcrks

$c& Rdi mcrk sndimi prlvfbib fg tdi syaacous elr ^pinfmig Xcpir 8>,? mcy oi usib cs

c prltltypi'

$o& Euaa mcrks sdcaa oi cwcrbib elr nlrrint cgswir cgb tdi prisigni le cpprlprfcti

elrmct cgb wlrkfgj'

$n& Nribft sdluab oi jfvig elr pcrtfcaay nlrrint lr fgnlmpaiti cgswirs'

$b& Fe c ncgbfbcti usis cg fgnlrrint cgswir nlmputib icrafir fg tdi quistflg tdig mcrks

mcy oi cwcrbib fg tdi actir pcrt ivig tdlujd tdi lrfjfgca cgswir fs fgnlrrint' Fgtdfs wcy! c ncgbfbcti fs glt pigcafzib twfni elr tdi scmi mfstcki'



NTN C4,Y?,3? 2>

_IJYACRFLG^ EL_ X_FUCRI NCGBFBCRI^

Xrfvcti ncgbfbctis wfaa oi riqufrib tl wrfti Xcpirs 83! 8? cgb 8>,?'

YGFR 3

Xcpir 8>,? - $?8 pir nigt le Rltca Cssissmigt&


Rdfs pcpir nlmprfsis tdrii nlmpuaslry quistflgs! lgi erlm icnd Mlbuai ncrryfgj iquca

wifjdt' Icnd quistflg mcy riqufri nlmputctflgca cgb erii risplgsi cgswirs'


Xrfvcti ncgbfbctis cri ixpintib tl ugbirtcki cg fgvistfjctflg lg c spinfefn tlpfn fg lrbir tl

cbbriss tdi snigcrfls prisigtib fg tdi ixcmfgctflg'

Rdi tlpfns elr tdi ixcmfgctflg yicrs ?83? „ ?83: cri afstib oialw' Rdi elaalwfgj fbigtfefis

tdi ixcmfgctflg yicr cgb tdi tlpfn le stuby' Fg fgvistfjctfgj c tlpfn! ncgbfbctis sdluab

elnus lg tdi riaivcgt spinfefn loìntfvis elr icnd le tdi tdrii Mlbuais fg tdi Ygft'

3' Rlpfn elr ?83? - Fgvistfjcti tdi cnnlugtfgj cgb riplrtfgj prcntfnis le bfeeirigt

elrms le ousfgiss lrjcgfzctflgs ‒Jigirca cgb afmftib pcrtgirsdfps!

nlrplrctflgs cgb glg-prleft mckfgj lrjcgfzctflgs fgnaubfgj glg-

jlvirgmigtca lrjcgfzctflgs $GJLs&'

?' Rlpfn elr ?83> - Rdi fmpcnt le nlmputirs lr nlmputirfsctflg lg cnnlugtfgj'

>' Rlpfn elr ?832 - Rdi usi le fgtirgctflgca cnnlugtfgj stcgbcrbs fg tdi Ncrfooicg'

2' Rlpfn elr ?839 - Rdi fmpcnt le fgtirgca nlgtrla systims lg ousfgissis fg tdi

Ncrfooicg'

9' Rlpfn elr ?835 - Rdi pirelrmcgni le c mcguecnturfgj lr ritcfa lrjcgfsctflg lvir tdi

acst tdrii yicrs'

5' Rlpfn elr ?83: - Efgcgnfca riplrtfgj fg Glg-Jlvirgmigtca Lrjcgfsctflgs $GJLs& cgb

Nlmmugfty Ocsib Lrjcgfsctflgs $NOLs&'

>' Suistflg Rypi

Suistflgs fg tdfs pcpir mcy oi sdlrt cgswir! ixtigbib isscy cgb nlmputctflgca quistflgs'

2' Mcrk Caalnctflg

Icnd le tdi twl mlbuais wluab dcvi RZL quistflgs wlrtd ?8 mcrks' Rdi tltca gumoir le

mcrks cvcfacoai elr tdfs pcpir fs 58'



NTN C4,Y?,3? 22

9' Cwcrb le Mcrks

$c& Mcrks wfaa oi cwcrbib elr ivfbigni le0

$f& naicr cgb aljfnca ricslgfgj;

$ff& tdi cofafty tl cgcayzi c prloaim stip oy stip cgb tl cppay tdi ginisscry



$o& Euaa mcrks cri cwcrbib elr nlrrint cgswirs cgb tdi prisigni le cpprlprfcti elrmct

cgb wlrkfgj'



YGFR ? - Xcpir 8>,?


Rdfs pcpir nlmprfsis gfgi sdlrt risplgsi quistflgs! tdrii erlm icnd Mlbuai'


Rdi quistflgs mcy riqufri kglwaibji le ct aicst 58 pir nigt le tdi loìntfvis fg icnd

mlbuai'

>' Mcrk Caalnctflg

Rdi mcrks elr icnd Mlbuai tltca ?8 mcrks! tdlujd icnd quistflg mcy glt ginisscrfay ncrry

tdi scmi gumoir le mcrks' Rdi mcxfmum gumoir le mcrks elr tdfs pcpir fs 58'

Rdi tltca gumoir le mcrks cvcfacoai elr tdfs pcpir fs 58'

2' Cwcrb le Mcrks

$c& Mcrks wfaa oi cwcrbib elr ivfbigni le0

$f& naicr cgb aljfnca ricslgfgj;

$ff& tdi cofafty tl cgcayzi c prloaim stip oy stip cgb tl cppay tdi ginisscry



$o& Euaa mcrks cri cwcrbib elr nlrrint cgswirs cgb tdi prisigni le cpprlprfcti elrmct

cgb wlrkfgj'

$n& Nribft mcy oi jfvig elr pcrtfcaay nlrrint lr fgnlmpaiti cgswirs'





_IJYACRFLG^ EL_ _I^FR NCGBFBCRI^

_i-sft ncgbfbctis must riwrfti Xcpirs 83 cgb 8? le tdi ixcmfgctflg elr tdi yicr elr wdfnd tdiy ri-

rijfstir'

_i-sft ncgbfbctis mcy iaint glt tl ripict tdi ^ndlla-Ocsib Cssissmigt nlmplgigt prlvfbib tdiy

riwrfti tdi ixcmfgctflg gl actir tdcg twl yicrs elaalwfgj tdifr efrst cttimpt'

_i-sft ncgbfbctis must oi igtirib tdrlujd c sndlla! cpprlvib ibunctflgca fgstftutflg lr tdi Alnca

_ijfstrcr‖s leefni'

C^Î^^MIGR J_FB

Rdi Cssissmigt Jrfb elr icnd Ygft nlgtcfgs mcrks cssfjgib tl pcpirs cgb tl Mlbuais cgb

pirnigtcji nlgtrfoutflgs le icnd pcpir tl tltca snlris'

XCXI_

Mlbuais

Rltca $)&Mlbuai 3 Mlbuai ? Mlbuai >

Ixtirgca Cssissmigt

Xcpir 83 39 $>8& 39 $>8& 39 $>8& 29 $68& $>8&

Xcpir 8? >9 $98& >9 $98& >9 $98& 389 $398& $98&

^ndlla-Ocsib Cssissmigt

Xcpirs 8>,3 lr 8>,? ?8 ?8 ?8 58 $?8&

Rltca 388 388 388 >88 $388&

G'O' Zifjdtib mcrks cri fgbfnctib fg pcrigtdisfs'

Zistirg Plgi Leefni

Documents

CAPE Accounting Syllabus Nov 2011