83F WS*rtAO-G« A; W NNMKM

C A M Õ E S - INSTITUTO DA

COOPERAÇÃO E DA LÍNGUA, I.P.

O sistema de controlo interno assegura a boa gestão dos dinheiros e outros ativos públicos?

Relatório n . g 2 2 9 9 / 2 0 1 5

Proc. n. 9 2 0 1 4 / 2 / A 2 / 1 13 Dezembro de 2015

Audi to r ia n o s t e r m o s d o n ° 2 d o Art ," 6 2 ° da L E O

C a m õ e s - I n s t i t u t o da Cooperação e da L i n g u a

FICHA TÉCNICA

NATUREZA A u d i t o r i a ao s i s t e m a de c o n t r o l o i n t e r n o

ENTIDADE AUDITADA C a m õ e s - I n s t i t u t o da C o o p e r a ç ã o e da L íngua , I.P.

FUNDAMENTO A u d i t o r i a rea l i zada ao a b r i g o do n . ° 2 do a r t i g o 6 2 . ° da

Lei de E n q u a d r a m e n t o O r ç a m e n t a l .

ÂMBITO As ve r i f i cações e f e t u a d a s i n c i d i r a m f u n d a m e n t a l m e n t e

s o b r e as o p e r a ç õ e s rea l i zadas e m 2 0 1 3 e 2 0 1 4 .

OBJETIVOS

A v a l i a r o s i s t e m a e p r o c e d i m e n t o s de c o n t r o l o i n t e r n o

a d o t a d o s nos se rv i ços da sede do C a m õ e s - I C L , e m

espec ia l nas á reas f i n a n c e i r a e o r ç a m e n t a l e de recu rsos

h u m a n o s , v e r i f i c a n d o da sua a d e q u a ç ã o e

o p e r a c i o n a l i d a d e e da e x a t i d ã o e i n t e g r i d a d e dos

reg i s tos con tab i l í s t i cos e da f i ab i l i dade da i n f o r m a ç ã o

p r o d u z i d a e do c u m p r i m e n t o das o b r i g a ç õ e s e m m a t é r i a

de e x e c u ç ã o o r ç a m e n t a l , b e m c o m o da ap l i cação das

reg ras no â m b i t o da LCPA.

METODOLOGIA

Foi ap l i cado o Manua l de A u d i t o r i a a d o t a d o no q u a d r o

do S i s t e m a de C o n t r o l o I n t e r n o da A d m i n i s t r a ç ã o

F inance i ra do Es tado e c o r p o r i z a d o nos t e r m o s de

re fe rênc ia e q u e s t i o n á r i o s de s u p o r t e a es te t i po de

a u d i t o r i a s .

CONTRADITÓRIO

Foi e f e t u a d o c o n t r a d i t ó r i o f o r m a l , a t r a v é s do env io de

u m p r o j e t o de r e l a t ó r i o , e m 2 5 / 1 1 / 2 0 1 5 , ao Conse lho

D i r e t i v o do C a m õ e s - I C L , cu ja respos ta fo i receb ida na

IGF e m 0 8 / 1 2 / 2 0 1 5 ( A n e x o V I I I ) .

CICLO DE REALIZAÇÃO Fevere i ro de 2 0 1 4 - D e z e m b r o de 2 0 1 5

DIREÇÃO IFD Melão M a r t i n s / IFD Rena to Marques

EQUIP/ C o o r d e n a ç ã o : CdE A n t ó n i o Fer re i ra dos S a n t o s

E x e c u ç ã o : I n s p e t o r João A n d r é M a r g a l h o

Nota: Os conceitos, termos e expressões geralmente utilizados pela IGF nos seus produtos de controlo constam

do «Glossário Geral da IGF», disponível em A IGF/Normas de Boas Práticas, no site http://www,iqf,min-financas,pt.

Este Relatório não poderá ser reproduzido, sob qualquer meio ou forma, nos termos da legislação em vigor.

IGF Audi tor ia n o s t e r m o s do n" 2 do Ar t , " 6 2 ° da L E O

C a m õ e s - I n s t i t u t o d a Cooperação e d a Língua

P A R E C E R :

A c o n s i d e r a ç ã o do S e n h o r I n s p e t o r - G e r a l , c o m a

m i n h a c o n c o r d â n c i a e p r o p o s t a de e n v i o ao S e n h o r

Sec re tá r i o de Es tado do O r ç a m e n t o , c o m s u g e s t ã o de

r e m e s s a ao S e n h o r M in i s t ro dos Negóc ios E s t r a n -

ge i ros .

Assinado de forma digital por ANTÓNIO MANUEL PINTO FERREIRA DOS SANTOS Dados: 2016.01.06 18:34:13 Z

Subinspetor-Geral

À consideração superior com a minha concordância. Da análise vertida no presente relatório importa sobretudo sublinhar que, embora o sistema de controlo interno implementado possa ser globalmente considerado como adequado, subsistem ainda algumas insuficiências e debil idades relacionadas nomeadamente com o deficiente registo contabilístico das receitas próprias e controlo das contas de clientes, que devem ser rapidamente colmatadas.

Assinado de forma digital por Inspetor de Finanças Diretor RENATO FELISBERTO PINHO

MARQUES

Dados: 2015.12.23 17:17:52 Z

D E S P A C H O :

Concordo.

Remeta-se a Sua Exa o Secretário de Estado do Orçamento

para homologação e encaminhamento a Sua Exa o Ministro dps

Negócios Estrangeiros.

O Inspetor-Geral, Digitally signed by VÍTOR MIGUEL RODRIGUES BRAZ Date: 2016.01.07 12:52:18 Z

R E L A T Ó R I O N . ° 2 2 9 9 / 2 0 1 5 P R O C E S S O N . ° 2 0 1 4 / 2 / A 2 / 1 1 3

A U D I T O R I A A O S I S T E M A D E C O N T R O L O I N T E R N O

D O C A M Õ E S - I N S T I T U T O D A C O O P E R A Ç Ã O E D A L Í N G U A

N O S T E R M O S D O N . ° 2 D O A R T I G O 6 2 . °

D A L E I D E E N Q U A D R A M E N T O O R Ç A M E N T A L

S U M Á R I O E X E C U T I V O

Esta ação , i nser ida no p r o g r a m a de a u d i t o r i a s d e s e n v o l v i d o no â m b i t o do Conse lho

C o o r d e n a d o r do S C I pa ra 2 0 1 4 , a p r o v a d o pe lo S e c r e t á r i o de Es tado A d j u n t o e do

O r ç a m e n t o e m 14 de f e v e r e i r o do m e s m o a n o , v isa d a r c u m p r i m e n t o ao es tabe lec ido no

n . ° 2 do a r t i g o 6 2 . ° da Lei de E n q u a d r a m e n t o O r ç a m e n t a l .

1/38

Audi tor ia rsos t e r m o s do n ° 2 do Art ." 6 2 ° da L E O

Camões - I n s t i t u t o d a Cooperação e d a L íngua

1 . R E S U L T A D O S D A A Ç Ã O

De aco rdo c o m a aná l i se rea l i zada e o exerc íc io do p r o c e d i m e n t o do c o n t r a d i t ó r i o , o

s i s t e m a de c o n t r o l o i n t e r n o i m p l e m e n t a d o nos se rv i ços da sede do C a m õ e s - I C L foi

g l o b a l m e n t e c o n s i d e r a d o c o m o B o m , s u b s i s t i n d o p o r é m , e m a l g u n s a s p e t o s especí f i cos ,

insu f i c iênc ias e deb i l i dades q u e d e v e r ã o ser c o l m a t a d a s , de que se d e s t a c a m :

1 . 1 . Os sa ldos de ge rênc ia do C a m õ e s ICL c o n t i n u a m a inc lu i r , e m

ope rações de t e s o u r a r i a , cerca de M€ 12 de a t i v o s f i nance i ros

t r a n s i t a d o s do e x - I P A D , q u e se e n c o n t r a m re lac ionados c o m

p r o j e t o s e f u n d o s a n t e r i o r e s à c r iação do p r ó p r i o IPAD e q u e

a g u a r d a m a d e q u a d a r e g u l a r i z a ç ã o .

1 . 2 . As rece i tas p r ó p r i a s só são c o n t a b i l i z a d a s no m o m e n t o da

c o b r a n ç a , não e x i s t i n d o e x p r e s s ã o con tab i l í s t i ca dos va lo res po r

receber da p a r t e dos u t e n t e s , n e m s e n d o c o n h e c idos c o m r i go r

os r e s p e t i v o s sa ldos e m d í v i d a .

1 . 3 . Não es tá a inda a s s e g u r a d a a i n t e r o p e r a b i l i d a d e e conso l i dação

de i n f o r m a ç ã o e n t r e os s i s t e m a s de g e s t ã o de recu rsos

h u m a n o s e o de i n f o r m a ç ã o f i n a n c e i r a e m m a t é r i a de

p r o c e s s a m e n t o de v e n c i m e n t o s , pa ra e fe i tos do reg i s to

con tab i l í s t i co e e m i s s ã o dos m e i o s de p a g a m e n t o .

2 . R E C O M E N D A Ç Õ E S

As p r inc ipa is r e c o m e n d a ç õ e s f o r m u l a d a s ao Conse lho D i re t i vo do C a m õ e s - I C L f o r a m as

s e g u i n t e s :

2 . 1 . C o n t i n u a r a d e s e n v o l v e r es fo r ços , e m a r t i c u l a ç ã o c o m o

M in is té r io das F inanças , no s e n t i d o de e n c o n t r a r as so luções q u e

a s s e g u r e m a a d e q u a d a r egu la r i zação dos e l ev ados sa ldos de

a t i v o s f i n a n c e i r o s t r a n s i t a d o s d o e x - I P A D .

2 . 2 . A s s e g u r a r o i n teg ra l e t e m p e s t i v o reg i s to das rece i tas p r ó p r i a s

o b t i d a s e a r e s p e t i v a r e l evação con tab i l í s t i ca , por f o r m a a q u e

as d e m o n s t r a ç õ e s f i n a n c e i r a s e x p r e s s e m de f o r m a v e r d a d e i r a e

a p r o p r i a d a a s i t uação f i nance i ra da e n t i d a d e e os r e s u l t a d o s da

sua a t i v i d a d e .

2 /38

S u b s i s t e m c m Dpcraçõos de

t e s o u r a r i a ce rca dc |VC 12 de saídos

t r a n s i t a d o s do ex-I P A D que c a r e c e m c:e

a d e q u a d a regula i izacáo

I n s u f i c i e n t e registo contr.b.!ístico dds

ic-cei tas própr ias e controlo ciar- contas d c

c l ien tes

Não intcroperabi l id- .da e n t i e s i s t e m a s d c

in formação de r e c u r s o s h i . m ? n o s o

f inance • •

Piosseçi.sr, em íVticulaç.-.o com o

.-.•nisterio das F 'ndnçat , - 's forcos m i í s o i u c o n n r <->

s r . u i c ã o dos c a l d o s t rans i tados

A íscgu i - J I : iuc a ontabilcJciric

f inance i ra e x p r e s s e d c fo rma a d e q u a d a c

v c i d - . d c i r a a s i tuação na ent idade

Audi tor ia nos t e r m o s d o rs° 2 do A r t , 0 6 2 ° d a L e O

C a m õ e s - I n s t i t u t o d a Cooperação e da L i n g u a

ÍNDICE

1 . INTRODUÇÃO 7

1 . 1 . F u n d a m e n t o e o b j e t i v o s da ação 7

1.2. M e t o d o l o g i a , â m b i t o e c o n d i c i o n a l i s m o s 7

1.3. C o n t r a d i t ó r i o 8

2 . CARACTERIZAÇÃO DA ENT IDADE 9

2 . 1 . Ca rac te r i zação gera l 9

2 . 2 . Es t ru tu ra o rgân i ca e p rocesso de dec i são 9

2 .3 . Recursos h u m a n o s 12

2 .4 . O rgan i zação o r ç a m e n t a l e e s t r u t u r a f i nance i r a 14

2 .5 . S i s t e m a s de i n f o r m a ç ã o 17

3. AVAL IAÇÃO DO SISTEMA DE CONTROLO INTERNO 18

3 . 1 . A m b i e n t e de c o n t r o l o e e s t r u t u r a o r gan i zac i ona l 18

3 .2 . E laboração do o r ç a m e n t o e e x e c u ç ã o o r ç a m e n t a l 2 1

3 . 2 . 1 . E L A B O R A Ç Ã O E G E S T Ã O DO ORÇAMENTO 2 1

3 . 2 . 2 . E X E C U Ç Ã O ORÇAMENTAL 22

3 .3 . Meios f i n a n c e i r o s l íqu idos 25

3 .4 . C o n t r a t a ç ã o púb l i ca de bens e se rv i ços 2 7

3 .5 . P l a n e a m e n t o e g e s t ã o dos recu rsos h u m a n o s 28

4 . ASSUNÇÃO DE COMPROMISSOS E PAGAMENTOS EM ATRASO 32

4 . 1 . S i s t e m a de i n f o r m a ç ã o e r e p o r t e 32

4 . 2 . P a g a m e n t o s e m a t r a s o 33

4 . 3 . Fundos d i spon íve i s e c o m p r o m i s s o s a s s u m i d o s 3 3

5. CONCLUSÕES E RECOMENDAÇÕES 35

6. PROPOSTAS 37

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Audi to r ia n o s t e r m o s d o n° 2 d o A r t . ° 6 2 ° da L E O

Camões - I n s t i t u t o d a Cooperação e da Língua

LISTA DE SIGLAS E ABREVIATURAS

Camões- ICL Camões - Inst i tuto da Cooperação e da Língua, I.P.

C C P Código dos Contratos Públicos

CD Conselho Diretivo

DAJC Divisão de Apoio Jurídico e Contencioso

DEO Decreto de Execução Orçamental

D G F P Divisão de Gestão Financeira e Patrimonial

DGO Direção-Geral do Orçamento

DL Decreto-Lei

DPRH Divisão de Planeamento e Recursos Humanos

DR Diário da República

D S P G Direção de Serviços de Planeamento e Gestão

E P E Ensino de Português no Estrangeiro

E S P A P Entidade de Serviços Partilhados da Administração Pública

FF Fonte(s) de Financiamento

F L P Fundo para a Língua Portuguesa

FM Fundo de Maneio

F R I Fundo para as Relações Internacionais

GAA Gabinete de Avaliação e Auditoria

G e R F i P Gestão de Recursos Financeiros em modo Partilhado

I C Inst i tuto Camões, I.P.

I G C P Agência de Gestão da Tesouraria e da Dívida Pública

I G F Inspeção-Geral de Finanças

I P A D Inst i tu to Português de Apoio ao Desenvolv imento, LP.

LCPA Lei dos Compromissos e Pagamentos em Atraso

L E O Lei de Enquadramento Orçamental

MENE Ministro de Estado e dos Negócios Estrangeiros

MNE Ministério dos Negócios Estrangeiros

OE Orçamento do Estado

P O C P Plano Oficial de Contabil idade Pública

PPV Parecer Prévio Vinculativo

PREMAC Plano de Redução e Melhoria da Administração Central do Estado

QUAR Quadro de Avaliação e Responsabilização

R C E Rubrica(s) de Classificação Económica

R E P E Rede de Ensino de Português no Estrangeiro

RP Receitas Próprias

S G Secretaria-Geral

S I A D A P Sistema Integrado de Gestão e Avaliação do Desempenho na Administração Pública

T C Tribunal de Contas

UE União Europeia

UMC Unidade Ministerial de Compras

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Audi to r ia nos t e r m o s d o n ° 2 do Ar t ," 6 2 ° d a L E O

C a m õ e s - I n s t i t u t o d a Cooperação e da L íngua

LISTA DE FIGURAS

Figura 1 - D is t r i bu i ção do Pessoal po r Relação Jur íd ica de E m p r e g o e Car re i ra 13

F igura 2 - O r ç a m e n t o In ic ia l 2 0 1 3 - 2 0 1 5 17

F igura 3 - Execução O r ç a m e n t a l 2 0 1 3 - 2 0 1 4 23

F igura 4 - O r ç a m e n t o para 2 0 1 5 24

6/38

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d, Bl naceZÇzj dj o h acZi eoh j o da agZb j nZÇz j dj o j nÇZh ai pj o Zi qZeo dZ ai pedZda a da h j i epj net ZÇz j - c j i pnj gj a nal j npa dZ oqZ asacqÇz j - ei cgqei d j Z r anebecZÇz j dj cqh l neh ai pj dZo nacnZo aopZbagacedZo ah h ZpáneZ da l naopZÇz j da ei bj nh ZÇz j a Z Zl gecZÇzj dZo deol j oeÇçao nagZper Zo x Zooqi Çz j da c j h l nj h eooj o a Z l Zc Zh ai pj o ah ZpnZoj ?

a, Bi vgeoa da l nj cadeh ai pj o da ZmqeoeÇz j da bai o a oanr eÇj o bei Zi caenZh ai pa h Zeo oec i ebecZper j o a c j h h Zej n eh l Zcpj i Z ZpqZÇz j dj j nc Zi eoh j /

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Z, Nj d j h âi ej dZ c j j l anZÇz j ?

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Szj ãncz j o dj DZh ç ao. IDL :

A O Dj i oagdj Eenaper j (DE , - c j h l j opj l j n qh l naoedai pa- qh r eca. l naoedai pa a dj eo r j c Zeo3 - cZbai d j Zj l naoedai pa r j pj da mqZgedZda- a c j h Zo c j h l apài ceZo c j i opZi pao dj o i êo 3 a 4 dj Znp/ 1 6 j dj EL i ê 3203123?

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Z, Oo oanr eÇj o dZ oada- c j i opepqâd j o l agZo qi edZdao j ncy i ecZo mqa bec qnZh i j j nc Zi j c nZh Z mqa oa nal nj dqt i j Bi asj I- i j mqZg oa edai pebecZh pZh báh j o naol aper j o denec ai pao:

b, B RFPF- ZbnZi c ai d j : e, Zo aopnqpqnZo da c j j ndai ZÇz j - ee, j c j nl j da d j cai pao a eee, j o cai pnj o da gâi cqZ l j npqc qaoZ?

c, Oo Dai pnj o DqgpqnZeo Pj npqcqaoao/

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3- Dhl Vf eVgzVbhm( cdcnoVbhm c ZhgZeoàbhm hm i l hZcbcf cgnhm ZhgZol mVcm i Vl V Vj oceVm ogcbVbcm hl axgcZVm( pcgbh V Zoef cgVl ghm bcmi VZbhm Zhf Vm bcmcagVzãcm i Vl V hm ZVl ahm( c f Zhf cmmyh bc mc l pczh( i hl nl ám Vghm( h ç encf h bhm j oVcm bVnVgbh bc 18 . / 6 .1 / 03-

Cf f VnÇl cV bc dhl f Vzy h( dhc Vi l hpVbh c f 1/ 02 h NeVgh bc Dhl f Vzyh (c f mcf oenxgch Zhf h NeVgh bc : ncpcbVbcm)( ncgbh gh cgàZch bc 1/ 03 mcbh ceVUhl Vbh c pVecbVbh h NeVgh Cmnl VnÇacZh bc Dhl f Vzyh Ggncal VbV( j oc Zhgnc f i eV Vm i l cgZci Vcm ecgbVm bc hl ccgnVzyh i Vl V h bcVagâmncZh bc gcZcmmcbVbcm c i l hi hmnVm bc bcmcgphepcf cgnh bc Zhf i cnágZcVm nl Vgmpc l mVcm ho VmmhZcVbVm V ZVbV i hmnh bc nl VUVebh ( c f Vl ncZoeVzyh Zhf V VpVecVzyh bh bcmc f i cgbh( Zhgncgbh VcgbV f cZVgcmf hm bc VZhf i VgbVf cgnh bV cdcZuZcV bV dhl f Vzy h-

DVZc v c r caocbVbc bc cdcncphm (c f i Vl ncZoeVl nÇZgcZhm moi c l chl cm) c Vhm Zhgmnl Vgacf cgnhm bc l cZl onVf cgnh c r nc l gh( h AVf ãcm,GAI nc f l cZhl l cbh Vh eVgzVf cgnh bc ZhgZol mhm cgnc l ghm c v dcaol V bV f hUcecbVbc cgnc l , mc l pczhm-

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cgnl hmVf cgnh cmnl onol Ve bV hl aVgcsVzyh-

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24 Nceh Bcmi VZbh gé 00751.1/ 01 ( bc 03 bc Vahmnh( i oUecZVbh gh BP GG Q gé 062( bc 5 bc mcnc f Ul h-

18.27

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M i l hZcmmh bc Vonhl csVzyh bc VZof oeVzãcm hUcbcZc v pc l cdcZVzyh i l ÇpcV bhm i l cZccnhm cmi cZcVcm dcr Vbhm gh l cmi cncph i l hZcbcf cgnh hi c l VZchgVe( ghf cVbVf cgnc j oVgnh v aVl VgncV bc gyh mhUl c i hmczyh c bc Zof i l cf cgnh bh bhl ul ch bc nl VUVebh Zhl l cmi hgbcgnc v dogzyh i l cgZci Ve c v cgc r cmnágZcV bc i l cdoàsh i Vl V h mc l pczh( cgZhgnl Vgbh,mc nVf UÇf bcdcgcbVm Vm mcnoVzãcm bc cgZhf i VncUcecbVbc ho cf i cbcf cgnh bc VZof oeVzy h- t nVf UÇf cdcnoVbh h VdomnVf cgnh bV nVr V bc l cbozyh l c f ogc l Vnâl cV c f dogzyh bVm l c f ogc l Vzãcm VZof oeVbVm Vodc l cbVm c f dogzãcm i çUecZVm-

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V) : hm bhZcgncm bh CNC( Vnl VpÇm bh PcaoeVf cgnh Ggnc l gh Vi l hpVbh c f 8 . / 1 . 1 / 0 0 ( bhf hehaVbh i ceh J cgcmnl h bc CmnVbh c bVm DcgVgzVm c f 01 bc VUl ce( c ZodV ghpV pc l myh pcch V mc l Vi l hpVbV i hl bcmi VZbh bc 07. / 2 .1 / 04 bh QcZl cnul ch bc CmnVbh bVm Ahf ogcbVbcm Nhl noaocmVm:

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2/ .27

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5- Mm Vacgncm bc Zhhi c l Vzyh( c f Uhl V hl zVf cgnVef cgnc ZhgnVUcecsVbhm gof V PAC bc bcmi cmVm Zhf h i cmmhVe ( / 0 -/ 0 -/ 5 ) ( myh i l cmnVbhl cm bc mc l pczhm( gyh ebcm Zhgdc l cgbh V moV Zhgnl VnVzy h j oVej oc l bcl ccnh ho c j oci Vl Vzyh Vh Zhgnl Vnh bc nl VUVebh c f dogzãcm i çUecZVm:

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25 : i cgVm mc Zhgmcbc l Vgbh bVpc l of V c j oci Vl Vzyh bhm i l cf ccl hm i Vl V cdccnhm bh c r c l ZàZch bV VpVecVzyh bh bcmc f i cgbh bhm cec f cgnhm

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20.27

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21.27

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22.27

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23.27

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2 -0 - (dem- 07 .10 )

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2-1- (dem- 1 0 . 1 3 )

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24.27

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25.27

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Õ C ezecvêép fioam da Medida 4 fpi migeisan eoue iofesips ã qsexit ép cpssigida , n eopt 2.5) - e t vqespv p xamps ioiciam en MÓ 4 , n ait 7 .3 ) - . eor v aoup r ve a ezecvêép da Medida 5 vmusaqat t pv a qsexit ép cpssigida en cesca de MÓ 3.8 , n ait 7 .9 ) - . ueodp t idp t vqesips en MÓ 9.4 face ap ioiciam , v n acsí t cin p de 33 . : ) - . den pot usaodp n ait vn a xeÇ p sefpsêp da t va in qpsuç ocia semauixa0 Ft ua t iuvaêép acaba qps set vmuas dp facup de pt secvst pt adicipoait pbuidpt . en et qeciam pt cpn psigen cpn v oiuâsia. t e disecipoasen qsin psdiamn eoue qasa auvaêÂet oa âsea da cppqesaêép0

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T MÓ 6 : .56 de usaot fesóociat dp OF / vn a t vbida de r vat e MD 4 , n ait 6 . 3 ) - . qat t aodp a seqset eouas 9 : .7 ) da qsexit ép gmpbamA

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Psexit ép cpssigida Z

620564 4406: 3 840: 45 E puaêép cpssigida

620265 4405: 2 840644

Fzecvêép 62096: 4802 : : 880: 69 Fzecvêép 590699 3 : 02: 6 780784

E ifeseoêa j 627 5083 : 60246t õE ifeseoêa / 40787 / 504 : 7 / 70: 83

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Gpoue? Dan Âet / IDL

C dit usibv iêép dpt psêan eoupt ioiciait qemat dvat n edidat esa de 8 8 . : ) qasa a Medida 4 e pt set uaouet 5 5 . 3 ) qasa a Medida 5A fsv up dat amuesaêÂet psêan eouait . opt psêan eoupt cpssigidpt et t a qspqpsêép qat t pv a t es de 8 6 15 8 ) . e op fioam dp ezescõcip t iuv pv / t e en 8 3 15 : ) semauixan eoue ã ezecvêép dat seceiuat e en 88 .5155 .9 ) r vaoup ãt det qet at 0

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Õ Na Medida 4 a qsexit ép cpssigida av n eoupv MÓ 8.8 , n ait 3 : .8) - face ap psêan eoup ioiciam e oa Medida 5 p acsí t cin p de MÓ 7.: seqset eoupv v n a t vbida de 5 6 . 9 ) A

Õ Fn uesn pt de ezecvêép f ioam. a Medida 4 fizpv / t e 3 ) acin a da qsexit ép cpssigida , n ait MÓ 2.6- . qemp r ve vmusaqat t pv p xamps ioiciam en MÓ 9 , n ait 42 . : ) -A qps t va xeÇ. oa Medida 5 a seceiua cpbsada t v qmaoupv a qsexit ép cpssigida en MÓ : .6. p r ve cpot uiuv iv v n fpsue cset cin eoup de 78 .5 ) semauixan eoue ap psêan eoup ioiciam0

Na qest qeuixa dp psêan eoup da det qet a. et ue expmv iv da t egv ioue fpsn a?

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Õ C dpuaêép cpssigida da Medida 4 op fioam esa t vqesips en 3 : .9 ) ,MÓ 8.5- ap n pouaoue ioiciamn eoue psêan eoup. eor v aoup r ve p av n eoup segit uadp oa Medida 5 fpi de 5 6 . 3 ) , n ait MÓ 7.9-A

Õ Ot qagan eoupt upuait sefeseouet ã Medida 4 fpsan iofesipset ap min iue da set qeuixa dpuaêép cpssigida en 8 .6 ) , n eopt MÓ 4.79-. n at den pot usaodp aioda at t in vn av n eoup de MÓ 5.9 , 3 : .9 ) - semauixan eoue ap psêan eoup aqspxadpA oa Medida 5 at det qet at efeuvadat f icasan MÓ 5.5 abaizp da dpuaêép cpssigida , n eopt 36 .9 ) - . e t iuv asan / t e MÓ 4.6 acin a , n ait 36.5) - dp r ve a qsexit ép ioiciam0

O t amdp gmpbam da ezecvêép de 4236 / MÓ 32.4: / dit usibv i/ t e qps MÓ 5.49 oa Medida 4 e MÓ 9.23 oa Medida 5. ovn a qspqpsêép de 53 . : 18 : .4 . p r ve qpde t es midp cpn p vn a oép afeuaêép a det qet at de : ) e 48 . : ) dpt secvst pt cpbsadat en cada vn a dat n edidat . t amieouaodp/ t e a ezqset t ép abt pmvua e semauixa dp xamps3 5 pbt esxadp oa Medida 50

Ea aoâmit e ã expmvêép dat seceiuat qps n edidat . xen pt r ve a sedvêép gmpbam de MÓ 5.7 t e ceouspv qsiociqamn eoue oa Medida 5. en r ve t e segit uasan n eopt MÓ 5.4 , n eopt 33 ) -0

Jâ op r ve set qeiua ã cpn qasaêép dat det qet at opt dpit aopt . xen pt r ve a sedvêép oa Medida 4 fpi de MÓ 3.6 , n eopt 5.9) - e n ait aceouvada oa n edida 5? cesca de MÓ 7.4 a n eopt . cpsset qpodeodp a vn a baiza de 43 .6 ) . a r vam t e afigvsa t igoif icauixa0

35 Cioda r ve et ue cpoueoha seceiuat cpbsadat r ve t vqesasan en MD 5.9 a dpuaêép dp psêan eoup cpssigidp. qemp r ve oép qpdesian det de

mpgp t es vuimiÇadat en det qet a0

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cpojv oup de segsat e fat et e í cpot uiuvõdp qps qeêat dpcv n eouait den pot usauixat dp cpsseup

cv n qsin eoup da Lei0

Fn qsin eisp mvgas. t vsgisâ vn a R JSPNMXZJhgT LM SMKMXXPLJLM qps qasue dpt dixest pt t esxiêpt . disigida ã pbueoêép de asuigpt en asn aÇí n . ar v it iêép de v n t esxiêp pv de v n ben de cpot vn p cpsseoue pv de ioxet uin eoup. pv aioda ã seqasaêép de v n er v iqan eoup pv pvusp in pbimiÇadp0

C qasuis dp aop de 4235 a get uép dpt beot en asn aÇí n . t pb a set qpot abimidade dp t ecups qausin poiam iouegsaoue da EHGP. qat t pv a t es seamiÇada de fpsn a iouegsam oa qmauafpsn a HeRGiP. cpn a voificaêép dpt asn aÇí ot de n auesiam de ecpopn aup. qesn iuiodp at t in en cada n pn eoup ideouificas e xampsiÇas at ezit uóociat 0

Dpocpn iuaouen eoue. fpi ioiciada a in qmen eouaêép da fessan eoua de ( y psl fmpy ( dit qpoibimiÇada qema FSPCP. ausaxí t da r vam at Rer v it iêÂet Iouesoat t ép emabpsadat e ciscvman emeuspoican eoue op t it uen a de get uép dpcv n eouam. e r ve qesn iue a iouespqesabimidade cpn p n údvmp de HeRGiP de get uép de beot e asn aÇí ot 0 Pesaoue a ser v it iêép. í xesificada a ezit uóocia dpt asuigpt t pmiciuadpt en asn aÇí n / beot de ecpopn aup pv cpot vn õxeit gesait / qspcedeodp ap t ev fpsoecin eoup diseup. et uaodp defioidpt op Maovam de Pspcedin eoupt pt ciscv iupt e qsaÇpt qasa a eousada dat ser v it iêÂet e eousega dpt beot 0

O Dan Âet / IDL oép dit qÂe de iot uamaêÂet cpn casacuesõt uicat et qecõficat ader vadat a t esxisen at fioamidadet de asn aÇí n . ueodp qspcedidp ã adaquaêép de v n et qaêp qasa et t a vuimiÇaêép. cpn set esxa de acet t pt . eocessaodp pt xâsipt qpoupt aouet dit qest pt qempt edifõcipt dpt t esxiêpt 0

Ft ua t iuvaêép qesn iuiv v n n aips cpouspmp dpt cpot vn pt e facimiupv a iouspdvêép de n í updpt de get uép de t upcl t e de ioxeouâsip qesiúdicp. ben cpn p camibsas cpn n ait sigps a qpmõuica dat ar v it iêÂet det uet beot . r ve gesamn eoue t ép at t egvsadat op ç n biup dat cpn qsat agsegadat det eoxpmxidat qema Uoidade Mioit uesiam de Dpn qsat ,UMD- da SH dp MNF0

Tsauaodp/ t e de beot e t esxiêpt a adr v isis qemp qspcet t p t in qmificadp. haxesâ mvgas ã emabpsaêép da cpsset qpodeoue UWTUTXZJ LM JVaPXPhgT- 0 r ve dexe cpoues a cpocpsdçocia ezqset t a dp set qpot âxem dp t esxiêp t pmiciuaoue. e oa r vam t e fpsn v ma p qedidp fv odan eouadp de seamiÇaêép da det qet a. iodicaodp p xamps upuam qsexit up. acpn qaohadp qps v n psêan eoup. qpt up p r ve t esâ eocan iohadp a f in de t es t v bn euidp a det qachp qps disigeoue cpn qeueoue

3 Ft ua qpde t es emabpsada qempt qsúqsipt t esxiêpt de cpousauaêép da EHGP. oat t iuvaêÂet en r ve t ejan diseuan eoue set qpot âxeit qemat

cpn qsat ceousamiÇadat de beot pv de t esxiêpt cpn vot 0

316

As bgrmpgc ghm rc pj mq bm l õ 2 bm Apr, " 62õ bc LEO

Cc j í cq - I l qrgrs rm bc Cmmncpcâàm c bc Lél esc

cs rmpgvc l bm m gl éagm bm npmac bgj c l rm, c rã cm t c imp gl bgacbm "t cpgdgacbc c cugqrç l agc bc acdgj c l rm".

Cmj c dc grm, ã qê l c qcosç l agc bcqrc bcqncaf m cs rmpgvcbmp bc cosgqgâàm osc ã qmigagrcbm m acdgj c l rm Ç DGFP, ml bc ã dcgrc c t c pgdgacâàm2 osc c rpc t ãq bc npmnmqrc bc cosgqgâàm c j acsqc l àm cqràm c qcp cuacbgbmq mq t c impcq j z ugj mq bc aml rpc rcâàm cm j cqj m dmpl cacbmp, cqrcdc icagbmq l m CCP: aml qc os c l rc j c l rc ã cdc rscbm m pcegqrm bm pcqnc rgt m amj npmj gqqm c c j grgbc c pcosgqgâàm mdgagc i , osc ã c l t gcbc cm dmpl cacbmp.

Ccqm c bcqncqc cuacbc mq igj grcq c aml bgâí cq bm pc egj c qgj nigdgacbm, ms qc rpc rc j bc dmpl c agj c l rmq aml rgl scbmq, c amppc qnml bc l rc npmnmqrc ds l bc j c l rcbc bc t c qcp cgl bc gl qrpsébc amj c cunigagrcâàm bcq acpcarcpéqrgacq c cqncagdgacâí cq rãal gacq bmq dc l q, qcpt gâmq ms c j npc grcbcq c c uc as rcp, qc l bm pc j c rgbc ncpc cnpcagcâàm Ç DAJC, cml bc qc npmacbc cm c l os cbpc j c l rm bc cosgqgâàm, npcagqc l bm c cqamif c bm rgnm cbcoscbm bc npmacbgj c l rm c bcqc l acbccp dcac Ç l c rspcvc bmq dc l q ms qcpt gâmq c cm t c imp c l t mit gbm, amj npcc l bc l bm m pcaspqm )osc l bm cnigaz t c i( cmq campbmq-oscbpm, bcbm m Cc j í cq-ICL qcp s j c c l rgbcbc t gl as icbc bm Sgqrc j c Ncagml c i bc Cmj npcq Pód igacq3.

Eqrc l bm c j oscqràm c nmqqgdgigbcbc bm ic l âc j c l rm bc s j chs qrc bgpc rm, ã qmigagrcbc Ç DGFP c t cpgdgacâàm bmq igj grcq icecgq pc ic rgt mq Çq c l rgbcbcq dmpl cacbmpcq osc nmbc j qcp aml t gbcbcq c cnpc qc l rcp npmnmqrcq, qc l bm c amppc qnml bc l rc gl dmpj câàm bc pcqnmqrc pc j c rgbc )gesc i j c l rc c qc j npc nmp t gc c ic rpêl gac ( Ç DAJC ncpc npmqqc es gj c l rm bm npmacqqm, m osc nmbc ncqqcp ncim ncbgbm cm qcpt gâm pc os c pc l rc bc gl bgacâàm bc ms rpmq dmpl cacbmpcq.

Cml qc os c l rc j c l rc , l c j cgmp ncprc bmq acqmq, cacdc j nmp qcp bc dcarm mq qcpt gâmq bc DAJC c npmacbcp Ç c icdmpcâàm bc s j c gl dmpj câàm, osc qgl rc rgvc m ncbgbm c cq acpcarcpéqrgacq bc bcqncqc c m qcs t c imp npc t gqrm, nmbc l bm cgl bc qcp bcqbc imem c icdmpcbcq cq ncâcq bm npmac bgj c l rm - acbcpl m bc c l acpemq c npmepc j c ms aml t grc - ashcq j gl s rcq qàm c l t gcbcq cm pcqnml qz t c i bm qcpt gâm pcosgqgrc l rc ncpc pcamif c bc aml rpgds rmq, cqncagc i j c l rc osc l rm cmq cqncrmq rãal gamq.

Eqrc gl dmpj câàm bc qcpt gâm ã camj nc l f cbc bm VTUcf Xgnh i l wpch ncpc m j ml rc l rc c qrgj cbm, bc pcqnml qcdgigbcbc bc DGFP, osc cqqcespc c t cpgdgacâàm bc amppcâàm bc aicqqgdgacâàm caml êj gac c nc rpgj ml gc i , c cdc rsc mq aml rpmimq c j qgqrc j c pc ic rgt mq Ç bgqnml gdgigbcbc bc bmrcâí cq mpâc j c l rcgq c m pcegqrm c mdrc l âàm bm l ój c pm bm acdgj c l rm c j GcRFgP, amj c j gqqàm bm pcqnc rgt m bmas j c l rm curpcébm bm qgqrc j c .

y cqqc npmnmqrc bc cosgqgâàm cqqgj gl qrpsébc - c osc nmbc aml rcp rc j dãj cq ncâcq bm npmac bgj c l rm c c npmnmqrc bc aml qrgrsgâàm bm hópg, qc c c ic f ms t c p isecp - ic t cbc Ç aml qgbcpcâàm bm êpeàm )CD( ms bgpgec l rc amj amj nc rç l agcq ncpc m c dc grm, rc l bm c j aml rc mq igj grc q ic ec i j c l rc dgucbmq ncpc c cs rmpgvcâàm bc bcqncqcq nód igacq, dc j amj m cq

2 Arpc t ãq bc aml qs irc c gl qrps j c l rmq bcqc l f cbmq ncpc cnmgm Ç aml rpc rcâàm l cqqc áj dgrm, npc rc l bc l bm m Cc j í cq-ICL osc nmqqc t gp c qcp m

qgqrc j c GERFIP c bcp m c icprc ncpc m pgqam bc s irpcncqqcec j bcosc icq igj grcq.

3 Fgac l bm-if c cqqgj t cbcbc c cdcprspc bc npmacbgj c l rmq bc cosgqgâàm c pc l mt câí cq aml rpc rscgq osc l àm qchc j dcgrmq cm cdpgem bmq campbmq

oscbpm ac icdpcbmq amj c ESPAP c osc rc l f c j nmp mdhc rm ms cdcgrm c cosgqgâàm bc dcl q c qcpt gâmq ncimq j cqj mq cdpc l egbmq.

2/4

As bgrmpgc l mq rc pj mq bm l õ 2 bm Apr.õ 62õ bc LEO

Cc j í cq x I l qrgrs rm ús Cmmncpcâàm c bc Lél esc

bc icecâí cq osc qc c l aml rpc j bcdgl gbcq, rc l bm qgbm dgucbm c j j Õ 5 )t c imp amgl agbc l rc amj igj grc ncpc m chs qrc bgpc rm qgj nigdgacbm( m j ml rc l rc j z ugj m bcq amj nc rç l agcq bc icecbcq ncpc c cs rmpgvcâàm bc bcqncqcq, osc cnc l cq qc c l aml rpc j c rpgdsébcq Ç Ppcqgbc l rc c Ç t mec i bc zpcc cbj gl gqrpc rgt c c dgl c l ac gpc 4 .

Dcqqc cnpcagcâàm ncim CD ms bgpgec l rc amj nc rc l rc , pcqs ircpz c cqqs l âàm bc WXVcmuh WX Vhgnl TnTl 3 c Tonhl cqTvuh WT WXmi XmT nc imq j ml rc l rc q npc t gqrmq c acdgj c l rcbmq, c

cs rmpgvcâàm bc TUXl nol T Wh i l hVXWcf Xgnh l c j mbc igbcbc dgucbc c c cnpmt câàm bcq

pcqncrgt cq ncâcq npmacqqscgq c bcqgel câàm bm hópg.

El rpc rc l rm, nmbcpz cgl bc rc p bc qc cqqcespcp m as j npgj c l rm bc bgqnmqgâí cq icecgq cnigaz t cgq c j j c rãpgc bc aml rc l âàm bc ecqrmq ms ms rpcq, amj m qc hc j c qsd j gqqàm bcq npmnmqrcq bc aml rpc rcâàm c ncpcacp npãt gm t gl as ic rgt m )PPV( ncpc c ac icdpcâàm ms pc l mt câàm bc aml rpc rmq bc cosgqgâàm bc qcpt gâmq, c c t gbç l agc bc cnigacâàm bc pcbsâàm pc j s l c pc rêpgc l mq j c qj mq, mq ncbgbmq Ç ESPAP bc cuacâàm ms bgqnc l qc )ds l bc j c l rcbc ( bc cnigacâàm bmq Aampbmq-Qscbpm, ms m c l ac j gl f c j c l rm ncpc mdrc l âàm bc cs rmpgvcâàm qsncpgmp bc pcc igvcâàm bc bcqncqc , cqncagc i j c l rc c j acqm bc c l acpemq nispgc l scgq ms Pmprcpgc bc Eurc l qàm bc El acpemq, osc l bm rc i dmp cugeét c i.

A cqrc npmnêqgrm, ã bc rc p c j aml rc osc m Cc j í cq-ICL qc c l aml rpc t c c uac agml cbm5 bm PPV, l m pcqncgrc l rc cmq aml rpc rmq bc npcqrcâàm bc qcpt gâmq pc icagml cbmq amj c pcc igvcâàm bc aspqmq bc cnpc l bgvcec j c dmpj câàm bc iél esc c as irspc nmprs es c qcq, bcqbc osc dgl c l agcbmq nmp RP.

Eqncagdgac j c l rc l m osc pcqncgrc Ç ac icdpcâàm ms pc l mt câàm bc aml rpc rmq qc cosgqgâàm bc

qcpt gâmq, c rc l bm c j aml rc c cdpc l eç l agc bcq cuacâí cq cagj c pcdcpgbcq, dmg t cpgdgacbm:

° A mdqcpt ál agc bc cugeç l agc bc qsd j gqqàm c PPV, pc es ic j c l rcbm ncicq Pmprcpgcq l .õq 16/2013, bc 17 bc hc l c gpm c 53/2014, bc 3 bc j cpâm, l mq acqmq cnigaz t cgq:

° Qsc c aml rpc rcâàm c j acsqc qc c l oscbpc t c l cq pcepcq bc bgqnc l qc bcosc icq bgqnmqgâí cq:

° O as j npgj c l rm bcq bc rc pj gl câí c q pc ic rgt cq Ç pcbsâàm pc j s l c pc rêpgc npc t gqrcq l mq cpr.õq 75.m bm OE/2013 c 73õ bm OE/2014.

Nmrc-qc osc ncpc 2015, c aml dmpj c m cqrgns icbm l m l õ 5 bm c pr 0 75õ bc Lcg l õ 82-B/2014, bc 31 bc bc vc j dpm, osc cnpmt ms m OE ncpc 2015, m Cc j í cq-ICL ncqqms c cqrcp rmrc i j c l rc cuacagml cbm bc qsd j gqqàm cm PPV, c ncp amj cq gl qrgrsgâí cq bm c l qgl m qsncpgmp.

Ncqrc oscbpm, c l m áj dgrm bm cucpaéagm bm aml rpcbgrêpgm, m CD bm Cc j í cq-ICL t cgm gl dmpj cp osc , "nmp dmpj c c nmqqgdgigrcp j c if mp aml rpmim c j ml grmpgvcâàm bmq npmacbgj c l rmq bc aml rpc rcâàm nód igac , dc j amj m cdcpgp qmdpc m pgempmqm aml rpmim bc bcqncqc nód igac ", l mq rc pj mq bc Dc igdcpcâàm l õ 55, bc 12/01/2015, dgams bc rc pj gl cbm osc "rmbcq cq

4 Fmg rc j dãj c j grgbc s j c Dcigdcpcâàm, bm CD, bc icec l bm l m Dgpcrmp bc DSPG amj ncrç l agc ncpc c npz rgac bc s j aml hs l rm bc c rmq, bc l rpc mq

oscgq "cs rmpgvcp c pcc igvcâàm bc cosgqgâí cq, cbhsbgacâí cq bc dcl q c qcpt gâmq c bc j cgq bcqncqcq, c rã cm j ml rc l rc j zugj m bc 2.500,00 C".

5 Nmq rcpj mq bm l õ 4 bm cpr.õ 34õ bm DEO ncpc 2013 c rc j dãj bm l õ 4 bm cpr.õ 35õ bm DEO ncpc 2014.

3/4

As bgrmpgc més rcpj mq bm l À c bm : l n-| 62õ bc LEO

Cc j í cq - Cgmncnonh bc Cmmncpcâàm X bc Lél esc

j c l gdcqrcâí cq bc l cacqqgbcbc c j ac icdpcp c /ms pc l mt cp aml rpc rmq bc cosgqgâàm dmqqc j qshcgrcq c npãt gc cs rmpgvcâàm bm Cml qc if m Dgpc rgt m".

Sc es gbc j c l rc Ç mdrc l âàm bm aml hs l rm bc bcqncaf mq cs rmpgvcbmpc q, qàm c l ràm bcqc l acbccbcq c bcqc l t mit gbcq cq mncpcâí cq c dmpj c igbcbc q npmacqqscgq cnigaz t cgq cm acqm aml apc rm, bc campbm amj mq ncqqmq cqrgns icbmq l m CCP, l c qcosç l agc bm osc i f c t cpz isecp Ç c icdmpcâàm ncic DAJC bc npmnmqrc bc TWdoWcVTvuh3 camj nc l f cbc bc bcaicpcâàm bc VTUcf Xgnh )osc l bm t c l f c pc rgdgacp m t c imp pc rgbm npc t gc j c l rc ( , c qsc qsd j gqqàm Ç bcagqàm dgl c i bc Tonhl cqTvuh WT WXmi XmT i XeT Tonhl cWTWX Vhf i XnXgnX3 nmbc l bm rc j dãj c j qgj s irál c m qcp cnpmt cbc c j gl s rc bm aml rpc rm cqapgrm c c icdmpcp l mq acqmq icec i j c l rc cugeét cgq ms hs qrgdgaz t c gq, amj aicsqs icbm cbcoscbm Ç bcdcqc bmq gl rcpcqqcq bc gl qrgrsgâàm.

Uj c t cv cs rmpgvcbc c cbhs bgacâàm, c DAJC l mrgdgac m cbhs bgac rz pgm c j aml dmpj gbcbc , qmigagrc l bm osc cqrc npmacbc Ç cnpcqc l rcâàm bmq bmas j c l rmq bc f cdgigrcâàm c Ç npcqrcâàm bc acsâàm, dc j amj m ncpc osc qc npml s l agc qmdpc c j gl s rc bm aml rpc rm: cm j c qj m rc j nm qàm l mrgdgacbmq mq aml amppc l rcq npc rc pgbmq.

Nc nmqqc bc cs rmpgvcâàm ncpc c pcc igvcâàm bc bc rc pj gl cbc bcqncqc , ã cdc rscbm m pcqncrgt m pcegqrm bm Vh f i l h f cmmh c j GcRFgP, ashm l ój c pm )ól gam c qcosc l agc i( c l ràm ecpcbm qspec l c l X° ocmcvuh hZcVcTe3 npmbsvgbc nc im npênpgm qgqrc j c c c l t gcbc cm dmpl cacbmp, t cgas ic l bm cqqgj c c l amj c l bc nc im mpec l gqj m bcosc ic dc j ms qcpt gâm aml apc rm.

Anpmt cbc c pcqnc rgt c j gl s rc nc icq ncprcq, c DAJC npcncpc m Vhgnl Tnh XmVl cnh ncpc cqqgl c rspc nc im CD c nc im cbhs bgac rz pgm, c nmqrcpgmp pcegqrm c nsd igagrcâàm l m nmprc i bc aml rpc rcâàm nód igac .

A dgl c igvcp, ã bc pcdcpgp c dmpj câàm pcc igvcbc l m gl éagm bc 2014 c j j c rãpgc bc aml rpc rcâàm nód igac , j gl gqrpcbc c s j aml hs l rm c icpecbm bc ds l agml zpgmq bm mpec l gqj m, c osc t gqms rpc l qj grgp mq aml f c agj c l rmq cqqc l agcgq cm dmj bc qc j nc l f m bmq gl rcpt c l gc l rcq bmq bgdcpc l rcq qcpt gâmq l cq t zpgcq dcqcq bmq npmacqqmq cos gqgrgt mq.

6 Os ã cnmqrm c j ms rpm bmas j c l rm cosgt c ic l rc , bcqgel cbc j c l rc m aml rpc rm cqapgrm.

4 /4

As bgrmpgc l mq rcpj mq agm l " 2 bm ArtlI 62õ bc LEO

Cc j í cq - Instituto tia Cmmncpcâàm e bc Lél esc

: H ? QI O

J l hVXWcf Xgnhm Xf f Tnwl cT WX l XVol mhm bof Tghm

A Xmnuh WX VTWTmnl h3 TmmcWocWTWX X i l h VXmmTf Xg nh WX l Xf ogXl Tvz Xm

A DSPG, l m qcs aml hs l rm, rc j qmd qsc pcqnml qcdgigbcbc ecpc l rgp m npmacqqc j c l rm j c l qc i bc rmbcq cq pc j s l cpcâí cq c cdml mq bc t gbmq cmq acpac bc 650 amicdmpcbmpcq cqnc if cbmq nmp rmbc c pcbc Cc j í cq.

Tc i mdpgec , c l rcq bc j cgq, Ç nc pj c l c l rc c rsc igvcâàm bmq bcbmq gbc l rgdgac rgt mq gl bgt gbscgq c c s j epc l bc pgemp c j rmbcq cq rcpc dcq pc ic rgt cq Ç ecqràm bmq acbcqrpmq, c rc l bc l bm c osc rc l rm mq cec l rcq bc ammncpcâàm amj m mq bmac l rcq bc REPE t cpgc j dpc os c l rc j c l rc cm iml em bm c l m, c j ds l âàm bm bc qc l t mit gj c l rm bmq npmhc rmq bc ammncpcâàm ms bmq f mpzpgmq ic rgt mq.

Cmj dcqc l c aml qs irc bm qgqrc j c cs rmj z rgam bc pcegqrm bc npcqc l âcq l mq qcpt gâmq bc qcbc c bcq amj s l gacâí cq cdc rscbcq pc ic rgt c j c l rc Ç REPE c cmq cec l rcq bc ammncpcâàm, ã aml dcpgbc c cugqrç l agc bc hsqrgdgacâí cq ncpc cq dc i rcq c l aml rpcbcq ms cqrcq qàm qsqagrcbcq cmq ds l agml z pgmq, dc j amj m cq t c igbcâí cq l cacqqzpgcq nmp ncprc bmq qsncpgmpcq pcqnml qz t cgq.

Ej pcqs ircbm bm dcaf m bm j ç q, t c j c npmbs vgp-qc c j aml qcosç l agc c mpbc j bc gl rcepcâàm bmq bcbmq cns pcbmq ncpc qc bc qc l acbccpc j , l m j êbs im pc qnc rgt m, cq mncpcâí cq bc npmacqqc j c l rm bmq t c l agj c l rmq, gbc l rgdgac l bm mq cdml mq c mq bcqaml rmq c cdc rscp, qc l bm c l ràm rc j dãj gl ampnmpcbmq ms rpmq t c impc q, amj m qc hc j mq pcqncgrc l rcq Ç npcqrcâàm bc rpcdc i f m qs nic j c l rcp1 , cm cdml m bc chs bcq bc asqrm c bcqncqcq bc bcqimacâí cq, aps vc l bm-qc mq pcegqrmq nml rmj ãrpgamq amj mq bcbmq aml qrc l rcq bcq cs rmpgvcâí cq ms bmq dmicrgl q j c l qcgq c icdmpcbmq c t c igbcbmq ncimq pcqnc rgt mq pcqnml qz t cgq.

Uj c t cv c l acppcbm m npmacqqc j c l rm j c l qc i , ã c l ràm ecpcbm s j dgaf cgpm c ic rpêl gam osc ã rpc l qj grgbm Ç aml rcdgigbcbc , osc m gl rpmbsv l c nic rcdmpj c GcRFgP, ncpc cucasâàm bmq pcegqrmq aml rcdgiéqrgamq c cagml c j c l rm bm agpasgrm bc bcqncqcq, bc cs rmpgvcâàm bc ncec j c l rm c c j gqqàm bmq pcqnc rgt mq j cgmq bc ncec j c l rm, c ncpc osc qchc j cdc rscbcq ncim IGCP cq rpc l qdcpç l agcq dc l azpgcq c dc t mp bcq aml rcq gl bgt gbscgq, amj c l cacqqzpgc c l rcacbç l agc , nmp dmpj c c ecpc l rgp m pcacdgj c l rm c rc j ncbm nmp rmbmq mq amicdmpcbmpcq l mq t zpgmq nml rmq bm j s l bm ml bc qc c l aml rpc j c cucpacp ds l âí cq.

1 A cqrc npmnêqgrm, j c l agml c -qc osc c cnigacâàm gl dmpj z rgac aml rãj s j j cac l gqj m gj ncbgrgt m bm ncec j c l rm bc t c impcq c rérs im bc

rpcdc if m qsnic j c l rcp amj s irpcncqqcec j bmq igj grcq icecgq.

1/2

As bgrmpgc l mq rc pj mq bm prõ 2 bm Artl0 62õ bc LEO

Cc j í cq - I l qrgrs rm bc Cooperação c bc Lél esc

Ml TUTebh mo i eXf Xg nTl Xf 0 . / 1 X 0 . / 2

Ej 2013, c bc campbm amj m Bc ic l âm Smagc i , dmpc j cdc rscbcq 6 814 f mpcq bc rpcdc i f m qs nic j c l rcp, qc l bm cnpmugj cbc j c l rc 2500 rc l rm nmp cqqgqrc l rcq mncpcagml cgq amj m nmp cqqgqrc l rcq rãal gamq, s j nmsam j cgq bc 1000 nmp rãal gamq qsncpgmpcq c j c l mq bc 800 nmp gl dmpj z rgamq. Aosc ic rmrc i pc ncprgs -qc c l rpc 6781 f mpcq bc rpcdc i f m c urpcmpbgl z pgm bgspl m -osc bc pc j mpgec j cm ncec j c l rm bc Õ51 228 - c 33 f mpcq c j bgcq bc bcqac l qm qc j c l c i amj nic j c l rcp, amj s j c l acpem bc Õ 438.

Dc cucasâàm mpâc j c l rc i bc bcqncqc bc 2014 pc rgpc -qc osc dmpc j ncemq Õ 24 084 l c RCE 01.02.02 - Hmpcq c urpcmpbgl z pgcq, pcqncgrc l rcq Ç pcc igvcâàm bc 3870 f mpcq bc rpcdc i f m qs nic j c l rcp bgs pl m )bcq oscgq s j nmsam j cgq bc 2000 nmp cqqgqrc l rcq mncpcagml cgq, 900 nmp cqqgqrc l rcq rãal gamq c 700 nmp ncqqmc i gl dmpj z rgam( , pcnpcqc l rc l bm s j c aml qgbcpz t c i bgj gl s gâàm dcac cm c l m c l rc pgmp.

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As bgrmpgc l mq rc pj mq bm n° c bm Apr.õ 6 2 c bc LúQ

Cc j í cq x Up?qrrrsrm Cmmncpcâàm e agc Lgl esc

: H ? QI OC

J l hVXWcf Xgnhm TmmhVcTWhm t F < J :

Pcpc c bc rc pj gl câàm c cqqs l âàm bmq Vh f i l h f cmmh m l c êrgac bc LCPA, c aml qcosc l rc npc c l af gj c l rm bmq j cncq j c l qcgq bc pcnmprc Ç DGO, m Cc j í c q-ICL npmacbc cm qcs pcegqrm l mq qcesgl rcq rc pj mq:

° Nmq acqmq bmq c l acpemq nc pj c l c l rc q, amj m qc hc j mq pc ic rgt mq cm npmacqqc j c l rm bcq pc j s l cpcâí cq c bc j cgq bcqncqcq amj ncqqmc i c bmq aml rpc rmq bc npcqrcâí cq bc qcpt gâmq bc l c rspcvc aml rgl scbc , m amj npmj gqqm bc t cpgc qcp cdcprm ncpc s j ncpémbm bc rpç q j c qc q1 : l m gl éagm bc acbc j ç q, qcpgc c t c igcbc c l cacqqgbcbc bc chs qrc j c l rm bc qgrscâàm, c ã gl qapgrm s j l mt m amj npmj gqqm ncpc m j çq qsdqc os c l rc , dcvc l bm osc c bcqncqc rmrc i aml rpc rcbc ncpc s j c l m cqrchc pcnpcqc l rcbc l m j z ugj m c rpc t ãq bc 10 amj npmj gqqmq:

° Nm c l rc l rm, ncpc cq bcqncqcq amj m ncqqmc i cugqrgc c npzrgac bc cdc rscp cnc l cq m amj npmj gqqm ncpc m j çq amppc l rc , m osc l àm qê rpc l qj grgc s j c gj cec j cppêl cc bc qgrscâàm bm mpec l gqj m, amj m, dcac cm ncqm bcosc icq bcqncqcq l mq c l acpemq eimdcgq, npmbsvgc s j c l t gc qc j c l rm l m az ias im bmq ds l bmq bgqnml ét cgq, amj t c impcq qsncpgmpcq cmq amppc rmq, nmbc l bm aml bsvgp Ç c t c l rsc igbcbc bc qcpc j cqqs j gbcq pcqnml qcdgigbcbcq osc s irpcncqqcqqc j mq igj gcpcq osc pcqs ircpgc j bz amppcrc cnigacâàm bc LCPA.

El rpc rc l rm, c bc campbm amj m rpc l qj grgbm ncim CD bm Cc j í cq-ICL l m cucpaéagm bm aml rpcbgrêpgm, cqqc qgrscâàm rcpz qgbm amppgegbc l m bcaspqm bc 2015, rc l bm m pcegqrm bmq amj npmj gqqmq bc pc j s l cpcâí cq ncqqcbm "c qcp cdc rscbm ncpc s j ncpémbm bcqigvc l rc bc rpç q j c qc q" :

° Pcpc cq cosgqgâí cq bc dc l q ms qcpt gâmq bc npcqrcâàm ól gac m amj npmj gqqm ã cdc rscbm bcqbc imem ncic rmrc igbcbc bm t c imp cbhs bgacbm:

° Cmj m pcegqrm bm amj npmj gqqm ã ecpcbm s j l ój c pm qcosc l agc i amppcqnml bc l rc , osc ã amj s l gacbm cmq dmpl cacbmpcq amj c pcosgqgâàm ms l mrc bc c l amj c l bc , c dcv ncprc bm aicsqs icbm bmq aml rpc rmq cqapgrmq:

° Oq j ml rc l rc q pcegqrcbmq amj m amj npmj gqqmq cqqs j gbmq t àm qc l bm cas j s icbmq nmp RCE c cqràm c t gbc l agcbmq l mq dc ic l ac rcq bc cucasâàm mpâc j c l rc i , c ncp amj cq bmrcâí cq amppgegbcq, mq acdgj c l rmq c mq ncec j c l rmq, t gl bm m dc ic l ac rc bm dgl c i bc acbc j çq c dmpl cacp mq c ic j c l rmq dcqc ncpc m npc c l af gj c l rm bmq j cncq bc pc nmprc , l m osc pcqncgrc cmq amj npmj gqqmq cqqs j gbmq c cmq ncec j c l rmq cdc rscbmq )mq oscgq aml qrgrs c j c bcqncqc l c êrgac bc aml rcdgigbcbc nód igac (:

1 Dc campbm amj m j c l sc i bc npmacbgj c l rmq bc LCPA c icdmpcbm ncic DGO, "cq bcqncqcq "nc pj c l c l rc q" amj m qc izpgmq, amj s l gacâí cq,

zesc , c ic rpgagbcbc , pc l bcq, aml rpc rmq bc dmpl cagj c l rm c l scgq ms nispgc l scgq, amj m m dmpl cagj c l rm bc pcdcgâí cq )cqamicq, npgqí cq,

f mqngrcgq,...(, ms msrpcq, bc t c j qcp pcegqrcbmq j c l qc i j c l rc ncpc s j ncpémbm bcqigvc l rc bc rpçq j cqcq", ms qchc , mq amj npmj gqqmq qcpgc j

cqqs j gbmq l m aml rcurm bc s j c "hc l c ic " bc 3 j cqcq osc t cg "c l bc l bm" cm iml em bm c l m, j çq c j çq.

1/3

: oWcnhl cT l mq rc pj mq bm rt° c zo Apr, 0 62õ bc F?I

Cc j í cq xx I l qrgrs rm bc Cmmncpcâàm c bc Lél esc

° Aosc l bm bc npcncpcâàm bmq ncbgbmq bc cs rmpgvcâàm bc ncec j c l rmq, cdc rsc -qc c aml dcpç l agc c amppcqnml bç l agc c l rpc mq amj npmj gqqmq, cq pcqnc rgt cq dc rspcq pcacagml cbcq c mq amppcqnml bc l rcq j ml rc l rc q c ic t cp c ncec j c l rm.

Ej j c rãpgc bc Vh f i l h f cmmh m i eo l cTgoTcm3 qàm aml qgbcpcbmq amj m rc i mq pcqs irc l rcq bmq aml rpc rmq ashm npcvm bc t geç l agc l àm amgl agbc amj m c l m c aml êj gam c j aspqm, ms cosc icq osc bcqbc imem qc qcgdc osc qc gpàm npmiml ecp nmp s j ncpémbm qsncpgmp c s j c l m, npmacbc l bm l cqqcq acqmq m Cc j í cq-ICL Ç qmigagrcâàm bc cs rmpgvcâàm nmp ncprc bc rs rc ic c bm Mgl gqrãpgm bcq Fgl c l âcq c cm qcs pcegqrm l m qgqrc j c ac l rpc i bc DGO.

Fmg aml dgpj cbc c gl qcpâàm bcqqcq aml rpc rcâí cq l m qgqrc j c , c aml qs ircbcq cq pcqncrgt cq igqrcec l q bc c l acpemq nispgc l scgq ncpc mq c l mq c j c l z igqc )2013-2014 ( , cq oscgq gl aisc j c gbc l rgdgacâàm bmq npmac bgj c l rmq2 , c mq oscbpmq bc cqac iml c j c l rm rc j nmpc i c dgl c l agc j c l rm, osc qc c qrc l bc j c rã 2019, c amj npc c l bc j cqqc l agc i j c l rc cq cosgqgâí cq cm cdpgem bmq campbmq oscbpm ms bcqc l t mit gbcq ncic UMC bm MNE.

Nm osc qc pcdcpc cmq ZogWhm Wcmi hgxpXcm3 m qcs az ias im ã c dc rscbm amj pcaspqm c aml qs ircq c rcdc icq csugigcpcq c ms rpmq pcegqrmq npc t gqgml cgq, qc l bm m amppcqnml bc l rc rpc rc j c l rm cdc rscbm c j dmif cq bc az ias im, l cq oscgq qc aml epc ec j c qgqrc j c rgvc j mq c ic j c l rmq osc t gpàm c gl rc epcp m npc c l af gj c l rm bm pcnmprc online Ç DGO, npmacbc l bm-qc bc qcesgl rc dmpj c :

° Aq npc t gqí cq bmq j ml rc l rc q bcq rpc l qdc pç l agcq bm OE, osc rgl f c j mpgegl c i j c l rc nmp pcdcpç l agc m t c imp aml qrc l rc bm mpâc j c l rm c rpgds ébm, ncqqcpc j c ncprgp bm 2 m

qc j c qrpc bc 2013 c amppcqnml bcp cmq igj grcq j z ugj mq c aml qgbcpcp l m cns pc j c l rm bmq ds l bmq bgqnml ét cgq amj mpgec j c j pcacgrcq ecpcgq, amj s l gacbmq j c l qc i j c l rc ncic SG )ammpbc l cbmp bmq npmepc j cq mpâc j c l rcgq bm MNE(, c j as j npgj c l rm cm cqrcdc icagbm l mq l .õq 1 c 4 bm c pr. 0 6.õ bmq DEO ncpc 2013 c 2014 :

° Qsc l rm Ç pcacgrc c dc rgt c , c l m osc qc pcdcpc Çq rpc l qdcpç l agcq bm OE, bm FRI c bmq dgl c l agc j c l rmq amj mpgec j amj s l grz pgc , cqrcq qàm mdhc rm bc pcegqrm aml rcdgiéqrgam l m qgqrc j c GcRFgP, l c qcosç l agc bgpc rc bc amj s l gacâàm mdgagc i )amj gl dmpj câàm bmq t c impcq pcqncgrc l rcq cm Cc j í c q-ICL( c bc aml dgpj câàm bc c l rpcbc c j aml rc bmq j ml rc l rc q amppc qnml bc l rc q.

O cns pc j c l rm bmq j ml rc l rc q bmq i Tmmcph m3 VhgnTm T i Ta Tl X i Ta Tf Xgnhm Xf Tnl Tmh pcqgbc :

à Pmp s j icbm, l mq pcegqrmq aml rcdgiéqrgamq c j GcRFgP bcq cosgqgâí cq c rpc l qcâí cq osc ec pc j pcqnml qcdgigbcbcq ncpc c mpec l gvcâàm, dc j amj m l cq aml rcq bc dmpl cacbmpcq bc aml rcdgigbcbc nc rpgj ml gc i :

à Pmp ms rpm icbm, c ds l bc j c l rc i j c l rc l m osc pcqncgrc Ç bc rc pj gl câàm bmq ncec j c l rmq c j c rpcqm c amj ngicâàm bmq c ic j c l rmq c aml qrcp bmq pcqncrgt mq

2 Adpc l ec l bm l mj ccbc j c l rc mq amj dsqrét cgq pmbmt gzpgmq, amj s l gacâí cq, c ic rpgagbcbc , qcespc l âc c t gegiál agc , igj ncvc , ncnc i, cqqgqrçl agc

rãal gac c j c l s rc l âàm, m c isescp bc gl qrc icâí cq ncpc mq qcpt gâmq bc qcbc , c cgl bc mq npmrmamimq amj Ul gt cpqgbcbcq cqrpc l ecgpcq.

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As bgrmpgc l mq- rc pj mq bm g| 2 bm Apr.õ 62õ WT LEO

Cc j í cq - Cgmncnonh bc Cmmncpcâàm c bc FxgaoT

pc nmprc q, l c s rgigvcâàm bc cnigacâí cq csugigcpcq "c urpc -qgqrc j c " , cqqc l rcq c j dmif cq bc az ias im, l cq oscgq qc t àm pc icagml c l bm cq dc rs pcq c l rpcbcq c c l rpc rc l rm t c igbcbcq, c qc cdc rsc c j ml grmpgvcâàm bmq qcsq npcvmq bc t c l agj c l rm c c qsc qc icâàm ncpc npmac qqc j c l rm, amj c icdmpcâàm bc cs rmpgvcâàm bc ncec j c l rm c aml qcosc l rc c j gqqàm bmq j cgmq bc ncec j c l rm.

Aqqgj , rmbcq cq dc rs pcq bàm c l rpcbc l m cuncbgc l rc c qàm bgpc rc j c l rc pc j c rgbcq ncpc c DSPG/DGFP ncpc cdcgrmq bc aml dcpç l agc dmpj c i bm bmas j c l rm c dcac cm amj npmj gqqm )l mrc bc c l amj c l bc , pcosgqgâàm mdgagc i ms aml rpc rm( c ncpc mdrc l âàm bc t c igbcâàm nmp ncprc bcq s l gbcbcq mpeál gacq pcac rmpcq/s rgigvcbmpcq osc l rm Ç aml dgpj câàm bc dmc c cuc rc cucasâàm bmq qcpt gâmq c bc cdc rgt gbcbc c osc igbcbc bmq dc l q pcacagml cbmq, l mq bc t gbmq rc pj mq c aml bgâí cq, amppcqnml bc l rcq amj cq cqncagdgacâí cq dgucbcq.

Pmqrm gqqm, cq dc rs pcq qàm pc j c rgbcq Ç ESPAP ncpc qcpc j mdhc rm bc aicqqgdgacâàm c aml rcdgigvcâàm, gl aisgl bm mq c ic j c l rmq gbc l rgdgac rgt mq bc c l rgbcbc apcbmpc - dmpl cacbmpcq ms npcqrcbmpcq bc qcpt gâmq - c mq j ml rc l rc q bc t gbmq.

Cmj m l cqrc mncpcâàm l àm qàm npmbsvgbcq l m qgqrc j c GcRFgP igqrcq pcacngrs ic rgt cq mpec l gvcbcq bc campbm amj c c l rges gbcbc bcq dc rs pcq c cq bc rcq bm t c l agj c l rm bm qcs ncec j c l rm3 , cqqcq c ic j c l rmq - l mq oscgq qc gl ais c j , ncpc c iãj bc gbc l rgdgacâàm bc dc rs pc , bm dmpl cacbmp c bm j ml rc l rc , c bc rc bm bmas j c l rm c m npcvm ms bc rc bc t c l agj c l rm bc dc rspc - c osc aml qrc bc j cqj c ms c 30 bgcq )nmp bc dc grm( - rç j bc qcp aml epcecbmq c rpc l qnmqrmq ncic DSPG/DGFP ncpc oscbpmq c j Euac i.

y c ncprgp bcqrcq j cncq csugigcpcq osc qàm pc icagml cbcq cq dc rs pcq pcegqrcbcq amj m amppcqnml bc l bm c gj nmprál agcq bc t gbcq, osc qc c l aml rpc j nmp ncecp, osc i m qcs npcvm bc ncec j c l rm, c cnspcbmq mq pcqnc rgt mq rmrcgq.

Dc c t c igcâàm bmq c ic j c l rmq aml qrc l rcq bcqrcq j cncq, pcqncgrc l rcq Ç j ml grmpgvcâàm4 bmq npcvmq bc ncec j c l rm c bc rcq bc t c l agj c l rm, pcqs irc c qc icâàm c cqac iml c j c l rm bcq dc rs pcq ncpc npmacqqc j c l rm c c qsc gl qcpâàm l mq ncbgbmq bc cs rmpgvcâí cq bc ncec j c l rmq5 , qsd j c rgbmq c bcqncaf m bm CD )ms bmq bgpgec l rcq amj amj nc rç l agcq bc ic ecbcq6( c aml qcosc l rc c j gqqàm bmq j cgmq bc ncec j c l rm.

Eqqcq bcbmq qàm rc j dãj s rgigvcbmq ncpc m cns pc j c l rm bmq t c impcq c gl qapc t cp l m pcqnc rgt m j cnc bc pc nmprc j c l qc i Ç DGO amj m qc l bm bc t gbmq, cqrc l bm nmp ncecp ms c j c rpcqm, hs l rc j c l rc amj mq osc qc npc l bc j amj mq amj npmj gqqmq cqqs j gbmq c amj mq ncec j c l rmq, j c l qcgq c cas j s icbmq, osc qàm amif gbmq c rpcdc i f cbmq c ncprgp bmq j cncq bc cucasâàm mpâc j c l rc i mdrgbmq bgpc rc j c l rc bm GcRFgP.

3 Ej dmpc rcgq gl bgacâí cq aml qrc j bc aml rc -amppc l rc pc ic rgt c c acbc dmpl cacbmp.

4 Ncqqc qc l rgbm, dmg apgcbm c j 2014 m npmacbgj c l rm bc aml rpmim qc j c l c i bc dc rspcq c j npmacqqm bc ncec j c l rm.

5 Dmas j c l rm l s j cpcbm c j grgbm ncim qgqrc j c c osc aml rãj c gl dmpj câàm gbc l rgdgac rgt c bcq npmnmqrcq bc bcqncqc c ncecp, psdpgacq

aml rcdgiéqrgacq pcqncrgt cq c l ój cpmq bc acdgj c l rm c amj npmj gqqm.

6 Scl bm cosg bc j c l agml cp c j cqncagc i c Dc igdcpcâàm bm CD, amj m l õ 46/2014, bc 22 bc cdpgi, ncic osc i dmg bc icecbc l c t mec i bm CD ncpc

c zpcc cbj gl gqrpc rgt c c dgl c l acgpc "c amj ncrç l agc ncpc csrmpgvcp rmbmq mq ncbgbmq bc ncec j c l rm".

3/3

As bgrmpgc l mq rc pj mq bm na c bm a r n0 62õ agc LEO

Cc j í cq - I l qrgrs rm bc Cmmncpcâàm À bc Lél esc

: H ? QI OCC

OogWhm Wcmi hgxpXcm X Vhf i l hf cmmhm Tmmof cWhm

Nmq oscbpmq qcesgl rcq cnpc qc l rc j -qc mq bcbmq osc c qrgt c pc j npcqc l rcq l m az ias im bmq ds l bmq bgqnml ét cgq c bmq amj npmj gqqmq cqqs j gbmq, l m c l m bc 2013 c c rã cm pcnmprc bc l mt c j dpm bc 2014:

O CA N K : / , K ? J I K M ? > ? O N H > I L > CL J I H ãO ? CL , < : G á ? L , C< F , 0 . / 1 ? 0 . / 2

Ç 0ãD, ,l~s ré | •<raiillnv • • H ••Si |HHEi l i f lHÍ Blss

gM 14.529.540 540 Rc (gqrc b m

4 L ? B 533 5.060.458 13.839.075 Rc hgqrc bm

23.207.403 10.871.161 12.336.242 Rc Eqrc bm

23.207.403 21.094.661 2.112.742 Rc (gqrc bm

38.541.794 24.172.375 14.369.419 Rc egqrcbm

37.090.055 25.922.030 11.168.025 Rch (gqrc bm

° Z ú 47.233.669 35.675.027 11.558.642 Rc égqrc bm

°ÊÊÊlÊÊ~ÈÈÈÈ~m 51.286.537 37.485.153 13.801.384 Rch hgqrc bm

56.175.720 39.748.114 16.427.606 Rcd hgqrc bm

66.465.426 53.047.681 13.417.745 Rc S hgqrc bm

67.193.655 54.686.807 12.506.848 Rc d hgqrc bm

69.419.205 58.146.028 11.273.177 Rcd hgqrc bm

12.355.334 12.355.334 Rcd gqrc bm

16.150.767 11.762.015 4.388.752 Rcd hgqrc bm

i Si S. -llllllll 19.481.854 12.215.298 7.266.556 Rcd (gqrc bm

CLBBC 24.114.606 15.470.132 8.644.474 Rcd gqrc bm

30.001.453 23.082.701 6.918.752 Rc egqrcbm

38.029.081 27.842.572 10.186.509 Rcd gqrc bm

42.213.051 31.700.956 10.512.095 Rc y gqrc bm

48.253.699 34.368.352 13.885.347 Rcd gqrc bm

• íriiiftí • 50.830.990 37.060.556 13.769.834 Rce gqrc bm

59.647.950 40.595.022 19.052.928 Rcd gqrc bm

63.703.471 44.274.696 19.428.775 Rcd gqrc bm

Fml rc : Cc j í aq-ICLa BrORCdDGO(

1°2

As bgrmpgc l mq. rc pj mq bm l õ 2 agm cp," 62õ agc LEO

Cc j í cq - I l qrgrs rm bc Cmmncpcâàm c bc Lél esc

O CA N K : 0 , K ? J I K M ? > I L < I G J K I G CL L I L ? O N H > I L > CL J I H ãO ? CL , < : G á ? L , C< F , 0 . / 1

)Ul gb: j Õ(

fllpHÍflPliB

:::sf:_i an•it

Z? ; e liflliP^rlil

°ÊÊÊ~Ê lllllllllllil llllillllllBí fiitlilllllw

lis snssnti ssni:Inf-,O-,

° nM~an-£ H ZZZZZZZ si I ivS • • l J4 5Í0 0 14n530 14n530

4n070 4n070 0 0 14n530 300 18n900 5n060 5n060 13n839

; ; L L 4n308 8n378 0 0 14n530 300 23n207 5n811 10n871 12n336 4n843 13n221 0 0 9n686 300 23n207 10n223 21n095 2n113

C; 4 E 1n345 14n566 4n560 4n560 19n336 80 38n542 a8 24n172 14n369

mÊ~Êm 4n744 19n310 28 4n588 13n192 0 37n090 1n750 25n922 11n168

°~ÊÊÊ 5n073 24n384 278 4n866 17n984 0 47n234 9n753 35n675 11n559

°~ÊÊÊ 5n371 29n755 47 4n913 16n411 209 51n288 1n810 37n485 13n801

CI CCCCBC 4n172 33n927 1n010 5n923 16n104 222 56n176 2n263 39n748 16n428

ã; ' 1 ° ° Ê~Ê 5n584 39n512 3n043 8:966 17n827 161 66n465 13n300 53n048 13n418 3n290 42n801 829 9n795 14n538 60 67n194 1n639 54n687 12n507

r v sa an LBPHãE3Bã/ 5n992 48n793 2n071 11n865 8n165 595 69n419 3n459 58n146 11n273

fit °ús é2aú , - ç2ça l aebn 56°401 cabl a 13n938 70n349 gaabl 63n453 II Fml rc : Cc j í cq-gLL c déORC gDGOh

O CA N K : 1 , K ? J I K M ? > I L < I G J K I G CL L I L ? O N H > I L > CL J I H ãO ? CL , < : G á ? L , C< F , 0 . / 2

)Ul gb: j Õ(

lilllll °ÊÊm p ÊÈÍp mà

iillillitllllllll B a • s T f i BLCC n7 » i

s•df> wÊÊÊÊÊmÊ

1KZ; r •Bill

^lllilllli

F5*ÇEÇ6 50C9F"s6D-,6-

•Bill QsSBEB ÃsiSlín

lyslliil 111111S 00!; s sViín ; 11r SE9B °é1r ao

50C9F"s6D-,6- ? ; ; i íni *c Ç

(. d M i l 533 12n355 12n355

311111 R8.rp R4; 3n202 3n202 83 83 12n511 355 16n151 11n762 11n762 4n389 •O» 3:228 6n431 5 88 12n656 308 19n482 453 12n215 7n267

3n509 9n940 13 101 13n630 444 24n115 3n255 15n470 8n644

H c 4n314 14n254 1n256 1n356 13n184 1n207 30n001 7n613 23n083 6n919 3n696 17n950 1n739 3n095 15n300 160 1n524 1n524 38n029 4n760 27n843 10n187

; c IBllll 6n650 24n600 1n055 4n150 11n585 172 183 1n707 42n213 3n858 31n701 10n512

f 3n089 27n688 100 3n224 14n462 146 1n026 2n733 48n254 2n667 34n368 13n885

L ; 4n046 31n734 539 3n763 12n601 0 0 2n733 50n830 2n692 37n061 13n770 ílen lliillli 4n692 36n426 2n519 6n282 13n837 370 0 2n733 59n648 3n534 40n595 19n053

w m H l 3n845 40n271 386 6n668 12n861 1n171 0 2n733 63n703 3n680 44n275 19n429

: Cs j Bcq-gcà BIORC€OGOh

2°2

6 e NSdXbSK WXc dObV Xc NX Wr / NX 6 bd1! 3 / r NK ? 9 B

' 1KSuEc5 * >Wc dSde dX NK E XXZ ObKl ° X O NK ? SWQe K

6 A9 I B H>>>

D 9 E CB E F 6 F B E B AE9 ?< B F >D 9 F >HB

F B E6 Ow9 E * >A E F >F GF B F 6 EBBC9 D6 h v B 9 F 6 ?xA; G6

9 O E 9 F 9 F 9 E B AFD6 F >Fz D>B

1, 2 3 E6 Ow9E >AEF>FGFB F 6 EBBC9 D6 h v B

O>A>EFi D>B F BE A9; z E>BE 9 EFD6 A; 9 >DBE

b

Gv. j m Sc l f mp

F p. Rcl c rm Pgl f m Mcposcq

Jl qnc rmpbc Hgl c l ácq F gpc rmp

Eml rpmim Hgl c l acgpm Pêdigam

L

EeK DOPObmWMSK EeK EXV eWSMKl ° X AXccK DOPObmWMSK ?ScLXK

Ppmac qqm l 32 2 0 1 4 / 2 / C / 1 1 3 2 5 . 1 1 . 2 0 1 5 EJEL-S/2015/6149 07-12-2015

6 EEGAFB4 CbXTOdX NO DOUKdobSX * CbXMOccX W3O / - . 1, / ,6 , . . 0 * EKV pOc1 >WcdSdedX NK EXXZObKl ° X O NK ?nWQeK1 >3C3

Rcic rgt c j c l rc cm Ppmhcrm bc Rc ic rçpgm c Cl cvmq pcqncgrc l rc cm Ppmacqqm c j

pcdcpâl agc , pc j c rgbm c cqrc Jl qrgrs rm l m ncqqcbm bgc 25 bc l mt c j dpm, cnpcqc l rc -qc

hs l rm bc V. Gv.A c qcesgl rc c icecáÇm l mq rc pj mq bm cprgem 20.- bm Rces ic j c l rm bm

Ppmacbgj c l rm bc Jl qncáÇm-I cpc i bc Hgl c l ácq c l cvm cm F cqncaf m l .c 6387/2010, bc

05/04, nmp dmpác bm cprgem 1232 bm F capcrm-Lcg l 32 276/2007 bc 31/07.

1. Nm z j dgrm bc csbgrmpgc cm Sgqrcj c bc Eml rpmim Jl rcpl m bm Ec j écq -

Jl qrgrs rm bc EmmncpcáÇm c bc Lãl esc (qcbc), pcc igxcbc ncic Jl qncáÇm-I cpc i

bc Hgl c l ácq, l mq rc pj mq bm l A 2 bm cprgem 62A bc Lcg l A 91 /2001, bc 20 bc

cemqrm, l c qsc pcbcáÇm c rsc i , c l mrcáÇm eimdc i c rpgdsãbc à bc Dmj , c j dmpc

qsdqgqrc j gl qsdgagâl agcq c bcdgigbcbcq osc gj nmprc amppgegp.

2. O Eml qc if m F gpcrgt m camj nc l f c c cnpcagcáÇm cdc rscbc dc j amj m c

aicqqgdgacáÇm npmnmqrc , aml qgbcpc l bm, l m c l rc l rm, gj nmprc l rc npmacbcp cm

cqaicpcagj c l rm bc c ies l q bmq nml rmq, bcqgel cbc j c l rc l m osc qc pcdcpc cmq

npmac bgj c l rmq osc c l rpc rc l rm râ j t gl bm c qcp bcqc l t mit gbmq, rc l bc l rcq c

amij c rcp cq j c l agml cbcq gl qsdgagâl agcq.

Ct . bc L gd c pb c b c , 2 7 0 - 1 2 5 0 - 1 4 9 LJSDOC T c i . : 2 1 3 1 0 9 1 0 0 ( Hc v: 2 1 3 1 4 3 9 8 7 ( u u u . gl q r gr s r m- a c j mc q . n r /

G3 q c a pc rc pgc b mB ac j mc q . j l c . n r

M O F 0 5 - P R 0 7 / V 0 2

E - O F 9 2

9 F 6 ?xA; G6

J ! 4 s sB DFe OW

>AEF>FGFB F 6 EBBC9 D6 h v B 9 F 6 ?xA; G6

O>A>EFi D>B F BE A9; z E>BE 9 EFD6 A; 9 >DBE

Cqqgj , qgqrc j c rgxc j -qc mq qcesgl rcq nml rmq, l m qcesgj c l rm bcq

mdqcpt cáécq qgl c igxcbcq l m Ppmhcrm bc Rc ic rçpgm:

Nm qcesgj c l rm bcq cáécq osc m Ec j écq, J.P. rc j t gl bm c

bcqc l t mit cp l m qc l rgbm bc c l aml rpcp c j c if mp qmisáÇm ncpc m

rpc rc j c l rm bmq qc ibmq bm cv-CPCF , dmg pc ac l rc j c l rc mdrgbm

bcqncaf m bc S. Gv.5 c Mgl gqrpc bc Gqrcbm c bcq Hgl c l ácq, bc

16/11/2015, l m qc l rgbm bc qcp npc t gqrm c j qcbc bc LGO ms l m FLGO

ncpc 2016 c pct cpqÇm bmq qc ibmq c dc t mp bm Gqrcbm 'KWOgX . 03

(gg) OOSXc PSWKWMOSbXc UnaeSNXc4 Rcacgrcq Ppçnpgcq

Tc l bm npcqc l rc cq dpcegigbcbcq osc cgl bc qsdqgqrc j cm l ãt c i bm

rpc rc j c l rm bc pcacgrc npçnpgc dmg bc igl ccbm s j nic l m bc cáÇm osc

ncqqc : (c) ncic acpcarcpgxcáÇm bm c l m cqamicp nmp ncãq c qsdqcosc l rc

c igl f c j c l rm amj m c l m c aml ç j gam: (d) ncic cqncagc igxcáÇm, l m

amppc l rc c l m, bc pcacgrc npçnpgc npmt c l gc l rc bc npmngl cq c bcqncqc

cqqmagcbc , ncpc c rmrc igbcbc bc pcbc cvrcpl c : (a) dmpj cáÇm c

cqqgqrâl agc ràal gac ncpc m agaim bc pcacgrc l m z j dgrm bc 2b dcqc bm

Ppmepc j c bc Cqqgqrâl agc Tàal gac c j Hgl c l ácq Pêdigac 'KWOgX / 03

(ggg) OOSXc PSWKWMOSbXc UnaeSNXc4 Hs l bm bc Mc l c gm

Eml qgbcpc l bm cq l cacqqgbcbcq bm Jl qrgrs rm, c j j c ràpgc bc Hs l bm bc

Mc l c gm, f c t gc hy qgbm npmnmqrc c ircpcáÇm cm pcqncrgt m Rces ic j c l rm,

cnpmt cbc c 15/12/2014 c j qcbc bc Eml qc if m F gpc rgt m 'KWOgX 001

qcj npchsãxm bc s j bc qc l t mit gj c l rm j cgq cnpmds l bcbm l m qc l rgbm

bc s j c j c if mpgc aml rãl sc bmq npmac bgj c l rmq.

Ct . b c L gd c pb c b c , 2 7 0 - 1 2 5 0 - 1 4 9 LJSDOC T c i . : 2 1 3 1 0 9 1 0 0 ( Hc v: 2 1 3 1 4 3 9 8 7 ( u u u . gl q r gr s r m- a c j mc q . n r /

(0 OOSXc PSWKWMOSbXc UnaeSNXc4 c rgt mq dgl c l acgpmq rpc l qgrcbmq bm cv-

JPCF

J EDOw9E " s >AEF>FGFB

F 6 EBBC9 D6 h v B 9 F 6 ?>A; G6

1 PORTUE OL O>A>EFi D>B F BE A9; z E>BE 9 EFD6 A; 9 >DBE

(gt ) EXWdbKdKl ° X ZqLUSMK NO LOWc O cObf Sl Xc4 Pic l m Cl sc i bc Emj npcq

Gj dmpc m Ec j écq, J.P. gl rcepc m Pic l m Cl sc i bc Emj npcq bc

Ul gbcbc Mgl gqrcpgc i bc Emj npcq bm MNG, l m z j dgrm bmq

npmac bgj c l rmq cepcecbmq ncpc mq Campbmq Qscbpm, qcpÇm

bcqc l t mit gbmq cqdmpámq l m qc l rgbm c icdmpcp s j gl qrps j c l rm gl rcpl m

nmp dmpj c c j c if mpcp c npmepc j cáÇm c ecqrÇm bmq npmacbgj c l rmq

bc cosgqgáÇm.

(t ) EXWdbKdKl ° X ZqLUSMK NO LOWc O cObf Sl Xc4 Mc l gdcqrcáÇm bc

l cacqqgbcbcq

Pmp dmpj c c nmqqgdgigrcp j c if mp aml rpmim c j ml grmpgxcáÇm bmq

npmac bgj c l rmq bc aml rpc rcáÇm nêd igac , dc j amj m cdcpgp qmdpc m

pgempmqm aml rpmim bc bcqncqc nêdigac , m Eml qcif m F gpcrgt m bc igdcpms

(F c igdcpcáÇm l c 55/2015, bc 12 bc hc l c gpm) l m qc l rgbm bc rmbcq cq

j c l gdcqrcáécq bc l cacqqgbcbc c j ac icdpcp c /ms pc l mt cp aml rpc rmq

bc cosgqgáÇm dmqqc j qshcgrcq c npàt gc csrmpgxcáÇm bm Eml qcif m

F gpcrgt m 'KWOgX 103

(t g) 6 cceWl ° X NO EXV ZbXV SccXc O CKQKV OWdXc OV 6 dbKcX4

Emj npmj gqqmq bc Rc j s l cpcáécq

C ncprgp bc 2015, amj t gqrc c amppgegp c qgrscáÇm, m pcegqrm bmq

amj npmj gqqmq bc pc j s l cpcáécq ncqqms c qcp c dc rscbm ncpc s j

ncpãmbm bcqigxc l rc bc rpâq j cqcq 'KWOgX 203

(t gg) >WdObXZObKLSUSNKNO cScdOV Kc ; Ob: SZ O ESWQKZ4 l m npmacqqc j c l rm bc

t c l agj c l rmq

O Ec j écq, J.P. rc j t gl bm c bcqc l t mit cp s j aml hs l rm bc j cbgbcq c j

cprgas icáÇm amj GSPCP c Qsgbecqr l m qc l rgbm bc qc nmbcp c iac l ácp c

Ct , bc L gd c pb c b c , 2 7 0 - 1 2 5 0 - 1 4 9 LJSDOC T c i . : 2 1 3 1 0 9 1 0 0 ( Hc v: 2 1 3 1 4 3 9 8 7 ( u u u . gl q r gr s r m- a c j mc q . n r /

G i q c a pc rc pgc b mB ac j mc q . j l c . n r

/ - . 2 C l m Gs pmn c s n c pc m F c q c l t mi t gj c l r m

M O F 0 5 - P R 0 7 / V 0 2

E6 Ow9E >AEF>FGFB F 6 EBBC9 D6 h v B 9 F 6 ?xA; G6

ORTUEOL -o*cFbJSB FBE A9; z E>BE 9 EFD6 A; 9 >DBE

mncpcagml c igxcáÇm bc gl rcpmncpcdgigbcbc c l rpc mq bmgq qgqrc j cq

I cpdgn c Sgl ecn amj t gqrc c pcdmpácp l ãt cgq bc qcespc l ác l m z j dgrm

bm npmacqqc j c l rm bmq t c l agj c l rmq 'KWOgX 303

Emj mq j c if mpcq as j npgj c l rmq,

C Ppcqgbc l rc bm Eml qc if m F gpc rgt m,

(Ppmd. F msrmpc Cl c Pcsic Lcdmpgl f m)

CN GUO S : 6 c l c v mq

Ct . bc L gd c pb c b c , 2 7 0 - 1 2 5 0 - 1 4 9 LJSDOC T c i . : 2 1 3 1 0 9 1 0 0 ( Hc v: 2 1 3 1 4 3 9 8 7 ( u u u . gl q r gr s r m- a c j mc q . n r /

9 U q c a pc rc pgc b mB ac j mc q . j l c . n r

í , qpc 3 / - . 2 C l m G s pmn c s n c pc m F c q c l t mi t gj c l r m

*11;;;n1c M O F O S - P R 0 7 / V 0 2

ZSãl rcqc bc Rcqsircbmq ? ? Cdqrpcar

Csbgrmpgc cm Sgqrcj c bc Eml rpmim Jl rcpl m bm Ec j écq - Jl qrgrsrm bc EmmncpcáÇm c bc Lãl esc, JP.

Cnpcqcl rcáÇm

6 Ke NSdXbSK SWMSNSe cXLbO Xc KWXc NO / - . 0 O / - . 1 O dOf O MXV X XLTOdSf X QObKU KZ bOMSKb c O X c Sc dOV K O Xc Z bXMONSV OWdXc NO MXWdbXUX SWdObWX SWcdSde nNXc Kc c OQe bKV K LXK QOcd° X NXc NSWROSbXc ZqLUSMXc3 c

Eml aisqécq

0 qgqrc j c c mq npmac bgj c l rmq bc ecqrÇm c aml rpmim mpác j c l rc i gj nic j c l rcbmq nc im bm Ec j écq - Jl qrgrs rm bc EmmncpcáÇm c bc Lãl esc , JP qÇm eimdc i j c l rc cbc oscbmq, cgl bc osc qsdqgqrc j , c j c ies j cq qgrscáécq cqncaãdgacq, gl qsdgagâl agcq c bcdgigbcbcq cqqmagcbcq l mj ccbc j c l rc cmq qcesgl rcq cqncrmq: 1 - O q qc ibmq bc ec pâ l agc aml rgl s c j c gl ai s gp c i c t c bmq j ml rc l rc q bc c rgt mq dgl c l acgpmq rpc l qgrcbmq bm cv-JPCF osc cescpbc j cbcoscbc pces icpgxcáÇm. 2 - Jl qs dgagc l rc pcegqrm aml rcdgiãqrgam bcq pcacgrcq npç npgcq c aml rpmim bcq aml rcq bc aigc l rcq. 3 - Cs qâl agc bc gl rc pmnc pc dgigbc bc c l rpc mq qgqrc j cq bc gl dmpj c áÇm bc pc as pqmq f s j c l mq c bc ecqrÇm dgl c l acgpc .

Rcamj cl bcáécq

1 - Ppmqqcesgp, c j cprgas icáÇm amj m Mgl gqràpgm bcq Hgl c l ácq, cqdmpámq ncpc qmisagml cp c qgrscáÇm bmq c rgt mq dgl c l acgpmq rpc l qgrcbmq bm cv-JPCF . 2 - Cqqcespcp m gl rcepc i c rc j nc qrgt m pcegqrm c aml rpmim bcq pcacgrcq npçnpgcq mdrgbcq c c pcqncrgt c pc ic t cáÇm aml rcdgiãqrgac . 3 - Eml rgl scp c bcqc l t mit cp cqdmpámq ncpc npmj mt c p c gl rcpmncpcdgigbcbc bmq qgqrc j cq bc gl dmpj cáÇm dgl c l acgpc c bc pcaspqmq f s j c l mq.