სახელმწიფო აუდიტის სამსახურის დასკვნა „საქართველოს 2017 წლის სახელმწიფო ბიუჯეტის შესახებ" საქართველოს კანონის პროექტის საბოლოო ვარიანტით გათვალისწინებული შემოსულობებისა და გადასახდელების საფუძვლიანობისა და კანონიერების შესახებ"
📋 განხილვის ეტაპები
ინიციირებული ვარიანტი
სხდომაზე განსახილველი პროექტი
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
📜 ტექსტი
წერილი
ロOoob boObむ bヨ
bむ bOqpa6nQ3mむ ヨ
hn
0050両 む田 ヨ角Π 03囮 ΠOrnttΠ
IⅢ
ⅢⅢ‖皿Ⅲ ⅧⅢⅢ
II‖
12/12/2016
NQ 10943/07
tsjs6cr69q,ol-r Jr6q,sE366ott oro30aq9.0s63l-t
br6<'rb ot6r3q'o 3obrbodgb
0.>go6r'r o6r3qro,
,,brjl6o6gq,ob ln0ogragrgo goqggjlrtr" 39-X Opbqobr q.or lrrCr6ogCq,crl, J.>{6q,r0g66ob t6g6qrr096$otr
186-9 Ogbq,olr Egbrbr0obrqr, $r60o6oq.o6g6or brbOg0$ogcr rpqro6olr br0brbS6ob qgrt $6rb
,,brjr6o69q,ob 2017 $q,ob brbXq,0$ogo bogaXgob 0gUsbgb" b,>jr6or39q,ob 3r6r'r6olt J6r'rgj$olt
Urboq,oo grrio.>66oor 6rorg.:q'olr$o6gbgqro Eg0obgq,obgboU.: q)J 6rqgrUrbq.ogq'XboU
l-rrggd3q,orEcrbols qrr 3t6cr6og6gbob ts3brb0b.
qr,r6rion: lsbgq,0$ogo.:gqogoU b.:0brb26otr qgrb$6r (63 ggt669q'o)
3,:6o3ol-t630ocn,
こ
6969t6rq,pt(ro
q,sas orrtiqnt
`こ
ノ
დასკვნები
b385δ
曽δ
"bδ Jδ
6o30響 Ob 2017,響 ob bδb3響 a,o80b。 。:湘 00b
30b力 Ob"
bδ Jδ
6030響 Ob 3δ 5o5ob 36oOJo%3
0δ bO響 003δ 6055oo)
0obrs6bo
1. 0,>36o93r.16r'10o3g6o qrts3gbgbo qr,: 3r36ot6o b.rbogaggo
.:66g6rggbcnr6..........
.............5
1.3. gob3,lq,36o b3jgm6ob 8r36rng3rnboEo3g6o 6oll33bob .:6.>q,o%o .........................................................8
3.2. J6r.r5r6r09b'b3/i33J6rn56rE3bbg 5,>6rogogoq,o rl-ro663b3bo
4.1. brbgq,S$ogrn 3rq,o qrr Urb3q,6$ogo br$r60r'rCbo..
...
...................
" " " ""
6. 1.J6rn56r8gq,o bogyj$o6Xbob qg.>6366ob Jr6rn63bo..." " "
6. Lrrb3q,8$oger bo315$ol-r J6o56.r03q'o 9o6610c,
........." " " " " " " 22
"""
" " "" """ "'27
" ""'41
""""""""""""""" " '42
6.2. bog26gob 36o66r0gq,o 9o68s6oor 8r'r0%.;qrgbrl-rorr6 q.l3r3tso63bgq'o bl633bgbo ..... .. " " ""'43
6.2.1. br0grq',r'i3rqror6o Ur0r'rj63qrc'r 63683bob
0r'rE%rq3br.......
" " "" " "" " "'43
6.2.2. 6br6ar3o qrr$31-r3b3q,3b3bol-r 0o96 0ol-rrq,mq.o63q,o Bgq3ACbob 9r"160o63br .............. ...... .......50
6.2.3. Ebr6a.:3o q-o.:$3b3b3q,3b3bob 6o36 ts3q3pbolr ts33rb3bob o6qro3r$r'r63bol-r 3r'rt6Eo63br........52
6.2.4. J6rn66rdgq,o bo3a3$olr ts3q96g6ob
03ormqroq'r'r6or
" " " "" 56
q)rbJgbr ,,brj.:6o69q:erb 2017 Sq,.b b$gq,ffiogo bogag6ob 8gb.:b90"
brjr6orgq,crb 3.:5e6olr J6ogigt g flrsboq,r'rer 3rt6or66o)
llsj,:6orggq,erb ltboga3grn 3crqrSilmb 39-X 6gbq,obr qt Jr6q,.:0g66ob 636q,,:096gob 186-3 Egbq,ot.r
BgLlbrOobrqr, Lrtbgq,O$ogrn .:gqogob l-r$b.>b36ol,r 8o96 6rnE brqrgbgq, oj$r qrrtr66,r,,2017 $qrob [.rbgqrESogrn
bogaggob 3rbr.r6ob 6gl,r;b3b" b;j.t6or3cq',erl,r 3r6rn6ob 36r'r3j$oo 6.:cn3.rqrob$o63bgqro ts30rnLgq,r'rbSbolt.l qrr
6lqrl-r;bqggq,3bol,r Lr.r93d3q,o.;6r.rbol,rl qr.> 3t6r.r6og63botr ts3Utbgb.
6gbq,oor 6rblr,:9:q3t6gq,or ol.r obgn66r6or, 6r'r83q',br6
brjrr6or33q,r'rtr brboga3gcr 3oqr3il-rob 38
g
b;trgq,8$ogro bogaggotr tsgUrbgb 3r6rn6ob J6ogjgo gbqr.> 0r'ro6r3q3b. rE;39 0gbrq,ol-t tsgbubrOob.rqr, Lt,rb3qr0$ogn
bogajgol.r J6r'rgjgb o116 g6cn3oLr j3gg6ob do6oorqn 0obs6303bob.: qr.: Eo6.l6orgq,3b3bob q.oo3g036$o' rb63
or;6qrr6orgq,o 0rbrq,gbo 6r.rogr3b:
. blbCq,E$oBo bogaSgoLr J6c.r3igotr 6r60u6gXboor br6.>orU, 6rn03q,o6 B3o6s3b ts30q9X5 obgm66r6orb:
do6oorlqro 6,:36r.r33rn6rn6o336o o6qro3r$er63bobr (6rn8o6rq,36o qr,l 63lq56o 8orq,or6o Boqrr
J6r.rq-ogigo, g3r'r6rn6o3A6o %r6qrr, o6gq,rgor, o63gbgo6ogbo qrr r. B.) qr,: gob3.:q,g6o 6rB3X63bq'3bol-r
J6rn66r'rbgbb,r qrr Orcn .:q$g6.rlr; obgr.r66,:6orb b.rb3q,O$ogo bogaX$oo qrrgo6r6tr363q'o do6oorrqn
qo6obdoSbgbobs qrr J6rn66r8gbob ts31r.:b3b;
. 0o0eobr60 $qoU b.:bgq,6$ogrn boga3$olr ts3b63q'3bol'r En3q'3 0o0erboq.,3'rb;
o gq',og6o l-r.rboga3gr.r 3.>6o6ob rEr.rjE3qgbol,tor3oU b.rlo6r'r br3rbgr60qr3bq'r'r 63q'oq'gb3bolr 3.>4$ll;
o qr$rg3boor obgr.r60rgorl.r boga3$oo 6r6br'bq3t63q'o 36rn56s83boll/j33J6<n66':03bob, Slon
0ol-rrq,rnq69q,o ts3q363bobr pr ts3b63q,3boL Bggsb3bob obqro3r$r'r63bob Egb'rb3b'
0orr36obob Jtbgboba6gbq,rnbr ,2017 $q,ob b.:bgq,O$ogo boglp$ob 316g16olr Bglrlbgb" lsjr6o6gqx'rb
Jr6o6ob J6oCdOor.:6 qrr3r38ot6gboor
l-tjrr6or33q',c'rtr b$og336r.r 3r.rqXjbob 38-C Ogbq,ob B3brbr6obrqr, b,sjr6ot3cq,,r'rtt 6orr36e$':
J;bgbot-ra63b3q,or ,,2017 $q,ob t-rrfuq,0$oggr boga3gotr BgtrrbSb" bsj.r6or3gq'r'rU 316r'16ol-r J6r'r3j$ob, OoUo
orsbqrrr6orSq,o arbq,3bobr q-o,: jpgbou do6ocnrqn 8o0r6or3q,3b5bobl qrr 0r.r6r6583bob qrn330366ol-t
0oSbrqr3bsl_r.> Qr b$rr6orq,or6 $,:6q9p6.>b3 tr.:jl6or3cq,ob b.>bog2g0$rn 3rnqg3jl-tol,t 38-c 83bq'oor
gm3tq,ob$o63bgryo Eciorbo3bgbob ts3brbr6otr.:qr, 0ror tsrn6olr o0 qrrB3gb3botr 5l6br'bq36rbr q,l 6,l60lt6ggbl'b9'
6rn0q,3btr:6 ,,b,>bgq,E$oggr boga3gob 3rbgr6ob tsgbrb3b" b.rjr6cnpq,r'rb 3.>6r'r6ob 36o3j$oor $r68rnqr606oq'o
go6,>6bg6o oEgrn664or gg6qrbrnbr.
Urbgq0$ogrn rgqogob br0Urbg6oL Jrlrgbolt069bq,o6.>
b;bgq,0$ogr.r r3eooolJ br6l-r.>bg6o Jrbgbol,r8pb3q,or Er'rrS%sqrolt p.rtr336r ,,2017 $q,olr llb3q,O$ogc
bogaS$ob 3rbm6ob ts3brbgb" brjr6o6gq,r'rb 3:6r'r6ob 36r'rgj$oor 6ror3sq',o[$o63b3q,o ts3E9bgq,r'rbgbo[r qrr
Arert,rbeCE Cbob brggd3q,o.:6rnbobr qrs 3.:6r.r6o36gbob ts3brbg6. qrrltJ36ob 0rn8%rqrSbr 3Eg,:69b.: brb3q6$oge
rgsgo$ob l-rs6l-r.>bg6ol-r AoC6 B5Or6CbUq, Eg0o$03bob J6r'63qg6gbb, 6er0q,gbog $c6o0r6orgbr 6r6$0363b9q,r
(ISAI
6rr6o5gbgbob ltg6ot0ert6obrn tJgrber6gotJ 3a00 ,,J3t6bJ3j$ogq,o gobrbbS6o o6grn60rgoob B30et$03bs"
3400) E3t-rsb,r6ol,rrqr. rq6o86gq',o b6r6er6oo oor3rq,ob$o63bb 030er$Epbolr qrsg3603.:bs qrr $r60r6cn3.rl:
o663.r6rq:, 6r'10 Ooqgb3q, oj6gU lir30r6ol-ro qgr ts9b.rg36obo 0g3o33bgq3b3bo o0ol-t ts3tr,rbgb:
o g'b6gbpq,gogg6 org .16; ol-r 86o8363q,o3.:6o 6.l36r.rg3rnbr.r8o3gt6o qr.l l.rb3r qrlts33bgbo, r6r'r0q'3bbrg
bogaggob Jr6rn6J6erCCOoo $r68oqr656oq,o gobr6trS6o o69r"16019o1 3g6qr6rnb;' .rq6ots6gqto
obgr.r60,:goo[,r I-rror6rern brg3d3OE b;
.
16ol-r oU 16r bogAggolr 3r6r.lBJ6(')CCOoo) $r6aoq6g6oq,,o go6$b36o obgo66.r6or tjJorr6rqroqr
Er.ratrsqr3bUq,o r6b3bgq,,o q,rBgCbCbob brggd33q,%3 qrr trrggd3q'or6o qrs 3.l6rn6o36o 0oj03qn
Jr6crbEQCbq,lmbob 6ror3.:q'o11$o63boor;
o 16ol-r org 16r bogaggob 3r6rn636ogigoor $.:60mqrg36oq,o obgor66r6or go6,l6b36o r63.:6ots53bol't
l6lb3b.Jq,o J6obgoJ3bob ts3b.>b.>Eot-rrqr $r6qrgg6oq,o, boq,rn gpq,.: r6b3booro qr.rts33bu rQCJSrOS6rQ
056Ar6OCbUq']o cnr6qr.>6cngq' Srbrq,:3bEo.
B,:g.r6gbggo ts3Eo$03bob J6o63qr365bo 83o6833.: rgqro$r'r6ol-r 36rn33bo3q' Sr6tJXr'bC qr'>g6qr6r'rboor'
brg3r6sqrq3brnr, 6c.r8 Ltb3q,E$ogr.r .>Sqrogob br6l-rrbg6ob qrrl-r336r 15 oor3,rqob$o63bb b.:bgq''0$ogo bogaS$otl
316r,16ol-r J6rngjgoo 6.lor3.>q,ot_r$o63buE
o arQrbrbQSq,Sbob 5.16r$oq,3boll ESbrbSb 0cn.>36r'rbolr qroll3696o3q,o
05q9r$gBCOoq,Cb3bol.l tsgg.rl-tgb.:L.
<r.:[r rcSJ
,,2017 $q,ob bsb3q',6$ogrn bogaXgob 3r6o6ob Bgttfub" bcj.r6orpq,r'rb J56o6ob 36rngj$ob br3fld3qr,rqg
Er"rg303q'o b.:3oortr96ol-tr, brb3q'6$ogar
bJaogCbCbuq,o qgr03gbgboL tsgOr'r$Ogbob l.tg3d3Xq,'bg, 6r6q9u q.rl-r336r0o
lgqrogob U$b,rbg6ob g36reqCbr s6 Eogjggol olrgor 6s631-r, 616 q,:6,:6$0g6gbq:r o0,rtso, 6o6 rg6ots6gq'o
q.or03Xb3bo BC6 3%q36mq,gog96 3.;6rnbJ6r'r3j$oor 6ror3.>q'ob$o63b3q'o 6rB3363bq'3boL brcnrbrqrrr
t-rqgdgq,l-r. Urbgq,0$ogr.r ,:gqrogol,r br0brbg6ol-r E3gllr3boor, br6et ettJ brtso 0o6303q,o 66o03fuq'rn3.l6o
I-t3oorb3bobt, ,,201 7 $qrob Urb3q,O$ogo bogaggob 3r6r'r6ob Egttbgb" l-rrjs6or6q',r'rb 3rbc'r6olt J6ogj$o
brorrbrqxnqr r6ob 0r'r0%;qr3bgq,o r6l-rgbgq',o etts3CbCbotJ b;ggd33q,%3, Bgb$q,3b3q,os Bggrbq.oXU
b,:ggd3qnr6.:q.o qr,: 3rbn6og6rqr EmjE3qo 6rn66r6ogq'o bl%ol-r 6ror3rqrob$o63boor Qr $r6Q6C6oq'ol
l-r$.l6o6gq,c.rb brbogaggn 3crqrgjl-rol-r 38-g 6gbq,oor 6ror3rq,otr$o63bgq,o 6r'rcnbrn363bol-r Bgltbr0ollrqr. org8gu
336l,rJ3jgogq,o obgr"r68rgoob b33go6o3oqrrb 6rEgr8qro6r6g, 0erbrq,oqr63q,or, t6rn0 t63;qr36o 0rBp63bq3bo
g.r6bb3r3qrgboqr3b 3rbobJr6ergjgoor g;or3rq,ob$o6gbgq,ol,rr6t6,
er ArQJb6Cbb E3l:rdq,r'rr r6bXbooro brbo,:cno
3jmbqrgl-t.
4
1.
0r36r.rg3r'rbo0oJ36o qrs03gbgbo qrt 3r3tsot6o brbogl3gn,:6636tg30ort6
l.lrbgq,O$ogc.r bog26gol.l bltsg.>q,r.r3rqEror6o qrrggg03l bc'r6gogq,qrgbs ,,jpg6ob do6oonqro
0c.r6rgg63bobs qrr Oo8r6cngq,gbgbob qrr.r3g0g6goor" (BDD). lq6o06pqo emJ30g6gob Ulggdpq,%g
5r6obtbq36gbt do6ocnrqro 0.:36c.rg3c.r6o0o3g6o J6c.r56c.rb3bo, 6c"r0qrgb9cA qrrg6pbrnbocDJg SgbCbJ
j3gg6ob brtsglq,c.r3rqro,>6o gob3rq,g6o 59501 qgl l.lrbgq,0$.ts, bogaggob tsgb,:bgb 3rbc.r6ob do6ocnlqro
Jr6103g6gbo Qg6dr.rqr, brg.:qrrbrLr.:pc'r 030c.rbs3q,gbob b;Jt6cn56c.rbc.r 0.:B3g6gbe9bo). 0gbrbrOob,>qr, BDD-
ocD $r60r"rpgg6oqro 0r36c.rg3rnbc.r0o3g6o obqro3l$c'r6gboll brJ6c'r66c'rbc'r 0lB3g6gbqrgbotl
63.:q,obgg6cnb; eJ brEqrc.rr.rb.:, $r6Ec'rrqgggbb 649$$939g g.>igc'r6b gob3.:q,g6o b66r6ggootr
gr"r60o6gbolr,: qr,> $q,og6o bogAggob qtggg03ob/ts3b6gq,gbolr J6r'rggbtso.
U,:bgq,0$ogc"r ,>gqrogob br0blbg6ob qr.:lr66r ,,2017 $q.b b.:bgq,O$ogn bogaggob 6gb.:bgb" 3.:6er6otr
J6ccajgbg Oobblqg obtbr3b tsg,>grbc.rb 3r6m6ob J6r'rgj6oor 6rcn3lq,ob$o63bgq,o ts30crbgq,c'rbgbobl qr.>
grqrllrlbqrgq,gboU llrggd3qrol$c.rbr qrt 3l6c.r6og6gbl. bogaS$ob 316r"16oll J6c'rgj$oor $,>60r"rq966oq'o
gobr6bg6o obgc'r60rgoob l.llggd3qrolbc'rboll 833;bSboblcrr3ob lg3oq"'gb3q'o,: o0 0l3t6c'r33c'rbr"r0o336o
qrltspbgboll/J6c'r66c'rb3boU 6grq,ob636c'rbob ,>6lqroico, 6c'r03q'%3 qrlg6qt6r'rboc9J0 glq'obqr3b.: fugg6olt
brtsglq,cn3;qror6o gob3.:q,g6o bCbAr er 0gb;br0olrrqr, blbgq,0$ogc'r bogaS$ob 3.:6c'rbJ6r'rgj$oll
do6oortqro 316tOgg6gbo. blbogaggc.r t66g5lggbortE 0o0l6crrgbltso, ;g6ots6gq,o qrlts3gbgbo,
gJo6pqplr gc.r3q,obr gb3br o0 0136c'rg3c.rbrn0o3g6o obqro3.>$c'r6gboU J6r'r66r"r%gbb, 6ar0q,3bo6
$160coqr5g6oq,ol ,,j6g6ob do6oorrqro 0r.rbrgg03bobt qt 0o0lr6orgq,gbob qrc"r3g0366oor".
2016-2019 $q,3bob ,,jpg6ob do6oor.>qro 0c.r6r6g03bobr qrr 0o0l6orgq,gb3bob qrc"r3g0366ob" (BDD)
brberq,c.rc'r 3r6or66ob 0obgqr3oor, 6g;qp6o 0orq,or6o tsoqrt J6c'rqgj$ob b6qroU $qrog6o
l.lrJ6cn56rnbc'r ErB336gbgq,o 2016 $q,obror3ob 3.00/o-ob qgobgbg gr6obri5q36r. rq6ots63q,o O.:Bpfufuq'o
3rbc.rbJ6ergCoqc3 orrbqrr6cngq, 2017-2020 $q,gbob BDD-ob 5,:qrr03ts.>3CbUq 316o16$6o
0.30/o-3q'o
Jg6jgocrr tsg06o6qrl qrl 2.7olo-ob qr.rbgbg gr6obtbq36r. 616 tsggbgbs grj6rnb6o3 33r'rbo0o336 jc6qrlb,
brjr6cn3gq,c"rb b6r6obgo3ob 36c"r36gq,o br0lrrbg6oU (ttjb6r6o) $o6.:b$.>6o Oc'rbrg30gbocrrl, 2016 $qrob
Jo63gq,o lcno or3ob bltsgrq,c.r 6grqp60r %6p$ 2.5olo 6g.>qrgo6r.3c'r6gj$o6gbr glSogrqrl 6c'r0oblq'36o
6tsJ-ob 0c.rbrq,9qrbgq,0r 0tB3g6gbgq,0s. p6dc.rqr, 2016-2019 $q,gbob BDD-oll lrrbc"rq,c.rc.r 3l6or6$ocn
J6c'r56c.r9co6gbgq,o 6cn0obrq,g6o atsJ, 2Ol7-2020 $q,gbob BDD-tso (6rqrragtsr3Cbuqo 816C)160C,) 2016
$qroblor3olJ 927 0q,6 q,l6ocrr, berqrc'r 2017 $q,obor3olr 1,896 0q,6 q,l6oor 0g0go6qr). A0J 96cn
I bsjr6o6gq,c"U trorooboo3ob
bgqr
g6r'r36gq,o lrsOtrrbp6ol.i g3c'rbr.r0o336o b6qgob $obrb$,:6o 033rti3br - 2016 $q'ob gri$er0b36o.
5
0c"rbrbq,gbg (rtsts qgrnq,r6o) 2016 $qrobor3ob 48.1 .:flts qrrnqrr6ocnu tsg06o6gbgqo qgr 3,772 tflts e6.)q)r6tJ
CIgrqrggbll, 2017 $gq,lJ 3o 381 .:tsts qrc'rq,.:6ocn Eg0go6qr,: qr.> 3,851 1CI0 qrc'rqrr6ob qgc'rbgbg qrsgojbo6qg,:.
6r6qrt 9rg8c'l.>qbots6Uq. 0r3t6c'rg3c.rbc.r0o3g6o J16r63g6gbobr, 63qroq,gb3bo tspbc'r 0o0qgo6r6g
166r<6o0ol.l brJ6c"rgbc.r%c'r 0lB3gbgbCqltrr3. 3g6dcnqg, 0crlr,>qrrnqrbgqro 0o0qrobl6g rbgl6otsolr qgggo6ogo
(36c.r0g6ggq,4g 00J-bor.:6) 2017-2020 $q,gbob BDD-tso 2016 $q,oltor3ob 2.8 J6r.r6g6OUq.,Jg6jgocrr
6ro9ct6qrl qrr 12.60/o 0grqr6obl, br.rq,c.r 2017 $q,olr rbrq",c'r5o36o 0lBp6gb3q,o 3.4 J6r'r66$gqro
Jgbjgocn grobr6qrr qrr 12.7 o/o-b 5rggcrqSgJ.
br36r'r56rnirrn OsB3gbgbqCbo 2016-2017 $qrgbobcn3ob
2016‑2019駆
,・
BDD
bbbm響 oo 3δ 60δ 50o
2017‑2020,6.BDD
3o630(マ δ
Q03。 6oo50o
2017‑2020駅 ,.BDD
6δ
∞b00053050qPo
3δ
69.:q,p6o 0tsJ-oli %6qgotr
60b50o
20161,.
2017,.
20166.
2017,.
2016o.
20176.
3.0
5.5
3.0
5.5
2.7
4.0
34,192
37,876
34,438
38,148
33,265
35,980
5.5
5.0
5.5
5.0
2.0
4.0
‑98
‑93
‑11.0
‑100
‑12.6
‑12.7
9903o (o/o)
6o0obrq,g6o OtsJ (Eq,6. q,r6o)
l-r,:0er0b0 u6gbq,cn grl-rXbob
obqg3jbo (b.:09lq,ro Sg6ornqgob
5s60,:3q,erbrtso)
6o0qgobt6g t65l6otso ( o/o-;p
OtsJ-bcrr,:6)
6b6ogo 1. 2016-2017 ffq7bob 046eryga6a0ogg6o o6pqs6ox630olt J6a66rcb3bo 2016-2U9m. BDD-olt
2017-2020 ffi. BDD-ob Jo6gjq,sgo ps g;9s0g0sgi03q'o gs6o;6)3bob 1obXp3oot.
1. 1. ;pc"rbc.r6o3g6o
bs\aq'cna,
lr6qrt
brjbgr6ob $o6rb$r6o 0rnbrg303boor,2016 $q.,b Jo6gqr J3r60rE']tso 00J-ob 63':qry6fu b6qgr0, $obr
$qnb rbrq,cnSog6 3g6ocnqgorr6 6gqrr6gbocn, 2.7olo tsgrqr6obr. rq6o853q'o 0;Bpfufuq'o Br0c'r6Bgbr
brtruq,o $q.b rbrq,c'r6og6 0sBp69bgq,b 0.6 J6rn66$gq'o Jgbj$oor. 2016 $q.1, II6r6$lq6o 3o
ob 6grqrg60r 9c6qrr0, $obr $q.,b rbrqro6ogr6 Jg6oetqgcnrb tsgqrr6gboor, 3.00/o 0grqrSo6r qrr 0'5
00J-
J6c.rgg6ggq,o Jgbigoo aJerrlr6b,> 6rl,rgq,o $q,ob 0gbrbs0ob 0rBpbgb3qrlr. 10,:borr6.:p, brjb6r6ol.r
$obrb$r6o tsggllrgboo, 2016 $q.U Jo63gq,o ro)o or3ob 6gtq,U6o g3ar6rn0o3g6o br6q9r
2.So/o-ts
6;g$oqrq'r.
6
69.:qry6o OtsJ-ob ic6q.oolt 33r66rqry6o qro6s0o3s
2.9%
説
ぶ 、 ど 土 ̲̲̲̲J一
ぶ
ざ
ご
̲̲̲‑4
3.0%
ご
ざ
ざ
ざ
qtosg6s0s 1. 6jsq,g6o 1dJ-ob %6qtob [30Job 39,:rl[sqtg6o po6s0o3s 2015-2016 ff.
rqbr6ots6r3or, 6.110 2Ol7-2020 $q,gbob BDD-ocn (6rqt0g8r3Cbgqo 316o.>66o) 6rbbr95q36gqro
33rnbc.r6o3g6o b6qrob UtJ6c'r66c'r9cc'r OlB3gbgb3q,o, 6c'r5r'r63 2016, olrg 2017 $q'obror3oll 30cnb333.>
btg6cn;0co6obo bt3rqrggrn gc.rbqob (IMF) 0o96 g;3gorCbUq 36c.r56c'rbb. brg6orrtsr'rt6olro br3rqrg$ec
gcnbqrob 0o96 6c"rg0bg6tso Srbrbq,gbgq,o J6c.rgbrngsoor 6o0qroblt6g llrbogaS$, $Cqb Or'rbrqrcnqrbCqor
2.7o/o-os6o g3c"r6c.r6o3g6o b6qrr, bc.rq,er 0c.r0qrg36c'r $Cqb 3o rq6o063q,o O.>B3gbCbCqo 4olo-b 0olg$33b.
6r6bb3r3gbUqor b,>jr6or33q,cnb g6cn36gq,o br63ob 0o96 6r3gcngbgq,o
$qrolr,:cn3ob 0cnl.llqrc'rqr6gqro,> brjr6cnpqrcrb 33cnbc'rOo3ob
J6c'r66c'rbgbo. 336doqr, 2016
3.5olo-ocn 9c6q9,>, bc'rq'c'r 2017 $q'obror3ob 3o
33ar6o0o3g6o b6qrob 0.:Bpfu bgq,o 4. 50/o-b 0orq$33b2.
1"2. n6gry){Jor
ZOIT-2020$qpbob BDD-ocn (6rqgr0gtss3Cb3qo 316o16$o) $.:60c"rqr66oq,o br0c"r0b0r6Cbqm 3;bgbotr
obqrgjboo 6r0c'rbrbgq,o b;tsgrq,cn $q,og6o obgq,.:goob b,:J6c"r66c'r9cc'r OlBggbgbgqro 2016 $qrollor3olr
2.00/o-olr, bmqrcn 2Ol7 $q,ol.lcrr3ob 4.00/o-ob qrc"rbg%3 5r6obr9cq36r. 2017-2020 $qpbob BDD-oll
(5rqrragtsr3cbuq,o 3.:6o.:6go) 0obgqr3oor br0grq,rn3.>qrorb Jg6ogrqg8o (2018-2020) o6gq'rgootr
0rB3gbgbgq,o 3o/o ojbgbl, 6sG tsgbrb;@obc.rbsBor g6c.r363q,o bl63ob 0o0qrob169 J6r'r56r'r9cabocn
6rbbrbq36gq o6tsqr6ootr Eogcbob6o3 0rB3gbgbgq'orr6 (2017ff - 4.00/o,2018$
- 3'00/o)'
2016 $q,ob 6r"rg0b6ob 0r'r6;gg0gboor, lttsgtq,c.r $q,og6o obgq,r6oob 0sBpfubgq'O,: 2.4olo ts3lqr5o6r.
6c.rg0br6ob or3gtso $q,og6o obgq,rgooU 6gq,rbg Olq.:q,o 9c6q9ob $30Jo E;gojbo6qrr lq'3cn3oqu6
bsbOgq,gbbr qt orr0b.:jc.rbg (10.50lo). grbgbob b6qrr ,>6t6gor3g qrrgojbo6qrr ts30q.o35 3,>$35er6o3btso:
,,3r36o66rb0gq,erbr" (3.90lo), ,,brlr6g06c"rgbo, 3tgpbo ql 6gll$cr66gbo" (3.2o/o),,,a.:606orgq'cnbolr qrrO3l"
2
b.:jr6o3gq,cnli gr6o36gq,o br63o,0cnbgg.:6gq,o 3r'rq,ogo3ob.:66.:6o8o, 6rn30bgt6o, 2016, 53' 5
7
(1.5olo). rqbl6ots6r3ot, 6c'r0 0c'l3g8gq, 3g6oc.rqrtso gtbgbob 5.60lo-o16o JqCbJ gr6o65qg5 ,,gtbbt60gq,o qrr
ggbbl60qrob" 1g6gg0rir.
br6plq,cn $qro gt6o oEgqrsgor ( 1 2 or3ob brtsprq4n)
4.9o/o
4.8%
4.4%
∫∫ ごご ざござござご ざ
pos56s0s 2. 2016 ffq,ob 11 o>gob bs7gsq'a fq'o36o o6gq's6oolt gagiq'otgo36o po6s0o3s'
1 . 3"
gobgtqr36o b3j6r.r6ob 0r36r'r33r'rbcn0o336o t6ob33bob l6lqro9ro
2017 $q,ob bogaggob 3l6c'r6ob 36c'rgj6cn,>6 g6orrqr gobr6bot b,l0o6ob66cnb 0o96 0c'r0%.:qr3bgqr
oj6r ,,golr3lqrg6o bgjgrn6ob 0r36rn6c.r6c.r0o3g6o 6oll33bob rbrqroicolr" pc'r330g6$o (09096a00o:
qtagg0g6(o) 2016-2020 $q,gbottor3ob. $r60cnqr66oq: qrc'r39036$tso brrb)qoqcCbpqror
0r36erg3cn6o0o3g6o
63q,rqgbob gg9co636g6o grjgcn6gbocn 5.>0c'r$3ggq'o 0cogq'c'rp6gq'o
o3q,oqCbCbob ts3b,>dq,cn gr3q,gbr lrrbogaggc"r r66g6rggb9cg
(0g0cnbr3q,Cbb0, br6aSbjca, bogag$otr
qrSgo6oggca). qrcn33036$o gob3rq56 bgj6c.,6q59 0erj03q do6ocnrqr 0r3t6erg3rn6r"r0o336
6glq,U6o 003-otl ic6qrrb, obgqrrgorlr, 5163q'ocn 336bbs qrl br36rn6C60o
o6po3tgcn63brqr
5r6oboq,;3b
glb,:pgcrrll. $,:60c.rpp6oq,o 16,>qrobob 0obgqr3oor, lrl0glq,rn3rQorb J36oerqgtso jmgbob gob3':qry6
0qr66rqrc.rbr%g g6q,l%C Sg.e g;3q,361b lbq936b 33o6c'r6o336o
gc6qrobr qr.: o6gq'r6oolr 0':Bp63bq'gbotl
096ggcnbt. ,>qbrbo0613or, 6cn0 6c.rggOgq,o 0r36r.rg3c'rbrn0o3g6o obqro3l$c'r69bob qr;qrgbooro
qPJ
gl6gc.rgooro 0g6ggc.rbr 6ubgr6otsgbgq,or Orcn olr6c'r6ogq, 0co6.>603b9cg qrlg6qrbc'rbocrr. lql.lo6oBbr3o'>,
6c'r0 5rco3rq,ob$o6gbgq, oj6.: brbgq,O$ogrn rgqrogob br0b;bg6ob 6g3r'r036qr4ol qrl qrcr33036$0o
$r6Ecnqr6boq,o orocDrnCuq.,o 0r36r'r33c.rbrn0o3g6o 0o3ob ger60o6gbr 5l6bc'r6goCqsgr 36o15316r'13,>6o
6oqr5rn0ocn. p6dc'rqr, Itbrbolrc.r OsBgbgbq,gboqrcb qrrqrgbooro QJ grt6gc'rgocno 5.:qrlb6gbotl
3
$916r.r: b.:jti6r6o.
8
6u66r6otsgbob,:cn3ob, cDoooCUq)o obqro3tgrn6obror3ob g.:6cngg6gbgqro.l bc"rqrrn 10 $q.tl
0;B336gbq,gbol.r brggdgCql%C ercDgq,oE)o bgr6qg.:6ogqo 6qrcnOoqrgbgbo.
qrc.r3g0g65tso tbCa3 0mg3Egq,o.> 0;36c.r33c.r6cr0o3g6o gl63oor.>61bob c"r36o0ob6g6o er
3gbo0ob6g6o 1169bt6gbo eJ olocDmCuq",o bggbl6ob 6r63oorr6gbob 0g0cnb3g3ttso, goll3rq,g6o
3c'rqrogo3ob 0gbrbr0olro Jrbgbgbo. sqb.:6ots6r3os, 6cr0 qrn3g0g6gtso bogaggob qrggooogo
$,:60c.rqr66oq,or brar6cn go6rbllgbob b6l6ob6o3ob 0gorc'rq)mq,mboot (GFSM) 1986 $q,ob b6rbqrl66otl
Oobgqr3oor, Oltsob 6c'rpgblg brjr6or3gq,r'rb 3rbc'r5Oqggbq,cnbr bogag$ob pggo6o$b 6l6br9cq36,:3b,
6rngc"r6g bogaggob Oorq,osb Urq,qgcnb (GFSM 2001 0gorc'tq)r"tq.,crboob Oobgqr3oo) Sgr br3rbc'r60qrCbqc'r
qrc'r6gbga grbb,:9cq36gq,o boga3Oolr Sg3gogogob 0;jbo0rq,g6o qr;lr;ts3gbo qto0o$o6 (3.0olo Ots3-orrb
0o0s6orgbltso) g.:o.:6gt6otsgbl GFSM 2001 O3orc.recqExDboob 0obgqr3oor. rq6oCI6gqo Jo 06ots369q,c'r36rqg
6r6bb3.>3qggbr GFSM 1986-ocn erogq)oE
o qr3go6ogolr 0c'6gq,c'rbobr6r65. tsCqgCalqg, q9$r6gboot
qgrlr.>bporgbrtn qrr 6r60r6ggbgbb brlo6ogbb ,gob3rqg6o b3jgex6ob 0r36c'rg3rnbcn0o336o 6obpbob
.:6rq,obolr" qger3g0g6gtso q.oggooogob 6s6bb3rpbgq,o 0oqr5rnOoo ft60r'rq95g6s.
ItrCaC, qrr0r6gboor qr.:brbgorgbrb.:
qt r6gg0g6g,:gorb Urlo6r"rgbb qc'r3g0g6$tso $r60erq96g6oq'o
Jgbo$og6o qrs 695.:gog6o gljgc.r6gbob tsgblbgb o6gc.r60.>gol. Or5rq,oorrqr, 36co-36or Jc'r9co$og6
grj6c"r6rqg qgrb;bgq,gbgqor qrc.rq,.>6o9cr6oolr qgc.r6ob tsg0go6gb,> j3ggl6ltso. cngc'r6ogq'rqr 0r"r6303q'
g.>j6c.r6lr 6.:0qr3oq,sqg qgtqr3booro %3513q,36r gj63b; jpgbob 33c.r6cn0o3ljca. cngaor, o)u
J6m63bol, lq6o66gqro
ErSoo3rE ob$o63bor, 6c.r0 0c.6303q,., 3.>j6c.r6ob 6grq,ojcab.: 6t6dgq,3rqror6o
grj6c.r6ob 6glq,ob.>gooor prqrgbooro ggjggboU Eoqgbob rq,b;cnrnbl 0c'r3q'33rqrol6 336oc'rqr0o
qrr6lggboo qg,:l.ltbgor3b;b brlo6r'rgbb. .:0rborr6139, g36rn3r3tso6ob j33gbSborrb 3.:$6r'rbob 9c6qrrll
qc.r3gogb$o 5rboboq,r3lr, r6cn5er66 Jc.ricogo36 g;j$c'r6lr, cng0gt o0ol,t 3lcn3;q'oU$o63boor, 6r,0 2014
bgq'ts663q'3botl
$cql, g36c.r3r3tso6cnr6 g.>grn6Egbgq,o q60r er Ur'tgq",oU0c'r06gq,o 3r$6c"rbob ts0t1,:bgb
(DCFTA) Il6gq,o E,:gg6orq,oic0bt XC6 JocgCa 16 5rbbcn6gogq,Sbpqr qgr 3obloqrl6, lrl0grq)et3lqrorb
Jg6omqtso 0c'rbrq,cnqrbCqor 336c.r3r36o6ob 33rnbc.r0o3g6o b6qroll tsg6gq,gb16, qrr0r6gboor qrlblbgorgbrll
bllo6cn3bb ic90c.uq6ots6Uq., 0t36rng3crbr.r0o3g6o glj6rn6ob 5r3q,36r l$jr6or39q'c'rb 3ob3rq'96
b3jger69ca. rqbotsEgq,oqrrb 5r6c.r0qro6.:6g, brfuq,O$ogcn rgqgo$ott br0brbS6ob tsggrbgboor,
a
ltjr6cn3gq,rTb grrtrg;bpq,o 3rbo6o ,,33r'rbo0o336o orr3oUSgq'36ob 03Ulb3b";
qgJcr8E)oE'o 3ct erol3q,oq,o eC8ooooo 2017 $q,obor3olr Bgrqr636b 1,488 0q,6 q,r6t-r, bc'rq'r'r GFSM 2001-oor
5 GFSM 1986-oor
56 0q,6 q,;6b'
6 brg6orror'rrtrolio
tt3rqSgcn ggrbqgob 0o36 2016 $q,ob grigo0bg60o 6r33orCbUqo J6r'r66r'rlcaboor 336et3r30ot60o 2016 $3q'b
jc6pr'
l.50lo-o,>6o
0rdl>q,erqrb3q,o.: 1.70lo-o.:6o'b.ql. 2017
$0q'b 3o
X3r'rbr'r0o336o
06oCI36gqro3l6ot, 6r'10 omcnr'rggqro Serlcogog6o org 6g6sgopt6o g,>igrn6ob jcg6rgqp6r rt6 r6r6gbqpU
ico6rqr, cngcn6ogqr brborcrrb qrr 6s0gst6Cbuqo ogcnb tsgbrbsOobo t6rgrqrg6rnb6o3o Orbrbororgbqrgboor,
616 6u09.:6gbqgr 6rbboqgqro b6gbrt6gbob 6grq,ob$g6rn0,>b er Arb6eoe; q)oJg0g6gob br$qroe.r6ob
by6obblr.
2. blbgq,O$ogcT boUXCOob 030r'rbrgE Obo
2017 $q,ob lrrbgq,0$ogc.r bogaggob 3rbc.r6ob J6cngigob Urbmq,c'rc'r 3;6ot6goor, BgEc'rlrgq,r"rbgbotl
ar0g6o 0lBp63bgq,o 11,457 0q,6 q,r6ob qc'r639cA 5r6oU;bq36r qr5 1,312 flqrb q,;6oo (12.9o/o-oa)
grqrr;$;t6br 2016 $q.1, bogaggob 3rbm6ocn 5;6btbq36pq, .:6rq,c'rbog6 0.:B3963b3qrlr. ts3Or"rbgqrmbgbolr
bO6UCOU6rtso b6qrotr ggbqrgbgooor b,>bororyrgbr 6g0c.rlt3q,gbobr q)r gJqsgCb3qgbgbob 9c6qrolr
3o0Jcnbg66gbo, tsgbsbr8oUrqr, 934.5 0q,6 ql 517.7 0q,6 q:s6ob c.rpgbcnbocn. 616 tsmbgbl
tsg0crlrgq,c'rbgboll
bb3l3c.r03c.rbg6g3bb, ,,s6tgo6tbbg6o rjgo3gbol.l3qrgbob" 0gbq,o 135.0 0q.l6 q'r6oor, boq'c'r,,go6r6b36o
lj$o33bob 3q,gbol,r" 03bq,o 5.0 0q,6 q,r6oo 0go6qr3br 2016 $q'oU bogaS$oU 3;6rn6oor 5':6br%q36pq'
bCb0U6 0.:Bpbgbq,gborrb tsgqg.:63bocn.
f扮こ
)σ
3軋
ゝ
扮
l鰤卜
)(IⅡ
濠瑾
6,963,036
8,715,000
225,000
172,997
90,000
go6;bbp6o
rjgo3g0oU JgCbr
90,000
52,274
3rq,qggogq,gb3bo
1,275,000
888,044
,:6o9obrbltg6o
sjgopbob JgCbr
U ic6qr.>
3000bUqPo5060
10,145,000
)
い¨ 顧 δ
卿 眺
8,555,000
0gOr.rbrgq,30o
8,076,351
1)
9,489,460
1.90/o
10.90/o
90,000
‑60.0%
‑60.00/o
9o,oo0
85,000
0.00/o
‑5.60/o
1,660,000
1,792,715
30.20/0
10,555,(XX〕
11,457,175
4.00/6
40.6%
12,N/o
6b6oq,o 2. b,:b2q'0ffogrc \ogyX$ob fu0abgq'a026o (sorbo rys6o)'
2. 1 . brgtqrrbrbtqre"r
630cnbl3q,gbo
bogaggob $,:60r.rqr66oq,o 3r6rn636c'rgCo.- ,,ts30rnbr3q'3bolr" flgbq'ob 66036o 0lBp63fuqro 9,489
0q,6 qrl6ob qgcDfubg gl6otrsloq36r, b,>oqr$r6 8,820 0q,6 q,r6o brgrqrrb;brqrc'r tsg0cnbl3qCbicC Oc'rqrob.
,:q6ots6gq,o grqrg6cnbt 10.5olo-oor rqg0r6gb,> 2016 $q,otl bogA3$ob 3,>6r'16oo 6rbbr9cq36gqr rblqrerboU6
E.:Bg6gbgq,tr. gbqrr rqo6ots6r.rb, 6rn0 2017 $q,ob brfuq,O$ogrn bogaS$ob 3r6cn6J6ergj$ob 3o633q'rqro
336booor grbllrgcqg6uq ACb0U6 OrBpbgbgq,orr6 ts3qgr6gboor,
br6rqrrbrbrqrc'r 0gOrnbr3q'3bo 650 0qr6
10
qrr6ocD ob6qrgbr, 6;0o9 do6oorrqr 6c.rqrb .:jgo9cob btboo Oolr.>qgbo tsgOcnbt3qrgbo cnr0.:Br"rbb. 3gr6dc.rqr,
lq6ots6gq,o 6.:qgtU;b;qgoor Oobrqgbo 0g0c.rb;gqCbo 615 0q,6 q.,)6oor ob6qggb.: 2016 $q,ob boglggolr
316c'r6oor 6rbUr%q3t6gq, 0rB3gbgbgq,orrb tsgqr;63boor.
2016陣 b
跳
l-rl030rnlrl3q,r'r
2016 oqPob
10《 D80b
Oδ
95」
ep
2017 $Entr
b%ag6ol,
2017 $qrlu
2016‑2017
2016‑2017
(10δ 696o55)
(In,56Q6o55)
aoUqX6ot
3r6rn6lttug|go 3$rn6Jtftngjgo
(t $sOqBCOr) (III $r<6qrACEr)
2,086,000
1,683,629
2,439,000
2,570,000
169%
23.2%
980,000
899,504
523,000
681,000
‑466%
‑30.5%
3,802,000
2,737,854
4,012,000
3,779,000
5.5%
1,012,0∞
890,041
1,085,000
1,627,000
72%
75,000
57,943
86,000
76,000
14.7%
25,000
310,400
25,000
87,000
0000
7,980ρ 00
65"374
8,170rЮ 0
8,820脚
2.497。
6lqgsbrbrpo
6;qr:brb:qro
qgr0;ggbgq,o
qo63b3q,gbob
5rqp.lbrb,>qro
rjgc,9co
o03err66olr
Srqgolt.:brEo
trb3r 6,:p;brb;qr3bo
br6rqptt:brqm
0g0obrgqp0o
6b6oq,o 3. bsgspsttsbsga 0j0absgq20o 3a0Jot6g6(36ob 1obXq3oa
働﹄%
3
・卿¨
︲
0cn6;potr
(sotlto ql>6o).
6.:6 tsSgbgbr brerbrbrqrgbob Grq,JCUql goJgbb, tqbt6ots6r3ot, 6c'r0 $;60c'rp66oq'lo 3l6c'r636cngCooct,
br0g0rnb.>3q,rn br(,ibrbsqrob 59g0g6o 0rB3g63bgq,o 484.0 0q,6 q,r6ocD (23.2o/o-oa) ob6qrgbr 2016 $q'olt
gg6alborr6 tsgqrt6gbocn qgr 2,570 OqE qrlt6ob qrc'rbgicar grbbr95q36uqo. brgg6rqgqXbc'rr, 6c'r8
lq6o06gq,o gc6qgob ggflJo 06ots36gq,c.r36rqr lqgfl;g3b; bc'rq,c'r $q,gbolr 5r60r3qrc'rbr0o qrlgojlto$gbgq'
br0g0c.rbr3qro brerlrrbreoer$ 0c.rboq,ob3buql.030r'rl.n3q,gbob
gc6qgolr
OCAJCbb. 6c'r6o66 brbgqrO$ogc'r
rgqgogob br0brbg6ob qrrlr336.:tso ,,b;jr6or3gq,cnb 2OI7 $qnU brbgq'0$ogc'r bogag$ob 03brbgb"
t6j,:6orgq,rnlr 3;6c.r6olr J6c.rgjgob 3o63gq, $l6q.op6.:bC )Qo6ots6r,0cn0,>3lq,o $qnll 6r'r0obrq'36o Ots3b-ll
b6qrob $goJob 36c"r56c.rbo6gbgq,o 0rBpbgbq,obr qrr rbCaC o0 5r6g0c'r3bob Sscn3rq'ob$o63boor, 6c'r0
brbogaggc'r 3c.rqrgjbtso 6rbbc.r63oCqlCb3q,o g3qoqgbocn, 2016 $q,ob 1 ol636oqgrb bl830c'rbl3q'r'r
brertJrbreolr ar6Jgcuq,o brbgcnbgboqr;6 0oqgbgq,o tsgOc'rbgq,cnbgbo ll6gqrlqr 0oo0,:6orgb,>
0g6o6oJtq,oggggbob bogaggCIo, 2ol7 $q,obrcn3olr qt6gg0oq,o brtsg0c'rbr3q,r'r brQrbrb)Qob
06ots3bgq,cn3b,>qr Srb6qgoqo 0c.r6gq,c.rbr erarOCboo erbrbgcn3brbr qr.: gr60s6$gbrb brlo6cngblr.
cogag; 3l6c.r6J6r.rgj$ob lltbc.rqocD 316o16$oor b.:tsg6c.rbl3qrcn 6lqg;blblqroU b,:36r"r56c'r9cc'r 0;B3963bgq'o
JosgC3 131.0 0q,6 q,r6oo g.:o9c.:6qrr Jo63gq,o $r6qr5g6oor 6s6b.>bq36gq'orrb
tsgq9r63boor.
11
2012‑2013,,
2013‑20146o
2014‑2015o,
2015‑2016師
2016‐ 201765'
0。 496
8.996
10.396
5.796
2.496
9.7%
‑03%
14.60/0
16%
16.9%
23.2%
‑5.20/0
2.8%
23.7%
‑4.40/O
‑46.60/o
‑30.5%
‑6.3%
15.8%
63%
8.5%
5.5%
‑06%
cjgoiro
9.5%
‑270%
162%
82%
7.2%
o0 Jr.r6goU grq.orbsbsqro
122%
62%
7.5%
‑0.80/0
14.7%
608%
13%
‑24.7%
‑4.10/o
9.50/o
‑4.30/o
0.0%
248.0%
ls6rqrcltbrqm
‐
0gOolryqgOo
br030r'rbr3q,r"r
Arerurbreo
0rn6g0oU 6,:qrrbrbrqn
qr$rggbgq,o
qo63b3q,3botr
l-rb3c 5;qrrbrb4ggbo
2016‑2017『
0r36c'rg3c.r6o0o3g<6o o6qgo3r6c'r6 gbo
5r'r0obrqrg6o 00J
2.6%
8.6%
8.90/o
6319,g6o OtsJ
3.40/0
4.6%
29%
gobgbob pc.r63
‐
0.50/o
3.1%
4.00/o
4.8%
27%
20%
82%
40%
4.0%
6b6oq,o 4. bsgspsbsbspa 7j1absgq,7\ob br6pob Sj1Job go6s0o3s.
'sg6o063q,o btipolt OCaJob J;q,JJq,;ombsb g,>0aggfu63q,os 2016 fq'ob lt,tfuq'1ffogn 0ogyX6ob 3sda6oot 9s 2017 ffq'ol
ll;bTq,lffoga boSyg)ob 3sda6ob J6a2j[oot ( ff>rieSJ1r) g;6b,;bqg63q,o bs6spsbsbsqa dg1absgq'i\ob ffq'o?tlo p6036o
0.>BgXfu0q,9bo.
* sq6o0d3rq,o b6pob gglJob JrqJJ(,t0oob.tb gt7otgfub3q,os 2016 fu'ob b;bip1ffoga 0o373Qob 3s6a6oot pl2017 fu'olt
b$gq,ilffoga \o3yg)ob 3s6a6ob Jdrogj(oot (II f.>t6qgj6.>) g;6b,>bqg63q,o bsgsqsltsbspa 030absgq'96olt ffq'o3tfio 535036o
0;fu9620q,j0o.
$.:60eiq66oq,o bogaggob 3;6r.rbJ6c.r3CO.ct 06o036gq,c'r36rqr 06or6q93bl
(30.5olo-ocn) 0rn6gbob
2017 $q,oUcn3ob Oor53botl bJQrbrbrQo
bseJb;b;q)oqrr6 oobrqgbo 0gac.rbl3q,gbob Ornggq,cnbr. p6dcoqr,
681.0 0qr6 q,r6ob qrc"r63icA.: era0b0oEo,6.>6 299.0 Eq,6 Er6oo 6r3q'9bor 2016 $q'ob bogag$oll
6303o63br 5r63o6r'rb3bgq'o'>
3t6r'r6oo 6rbbr9cq36uq) rb)q,c.r6og6 0.:Bpbgbgq,9ca. rllScno 03por6o
br5rqrrUrbrqgoi JcnqgcCb0o grEbo6gqqpbgq,o 6ggrnt60oo (c.$. cbo.5g6o Or'rqrgq'ob pr63653oor),
6r'r0gqrog .:0c-rj0gqrqggbr 2017 $q,ob I or636oqrb qt 0c'rggbob brertrrbrQoo )Qr6 qrrob3569bl
6gobgbgo6gbgq,o (5lgbl$oq,CbCqo) Ocr3gbr. .:Erlrorr6, lqbt6ots5r3or, 6c'r0 3rbc'r636cnj$olr 3o6pqr4'
3g6bo,:l.lcn16 ts3qr169bocn 158.0 0qb q)J6ooJr grb6qroqro
0c'r53bob brQrtrrbrQob b,>36er66c'r9cc"r
0rBp6gbgq,o.
bllrgq,0$ogc.r bogAXgob $l66cnqr5g6oq,o 3rbr'r6ob J6cngj6oco 615.0 0q,6 q,r6ocD ogc6qrgbl sj6obott
brq,JJrbr(,oer6 Ootnqgbo ts30r'rbr3q,gbob 696696o 0rB396gbgq'o 2016 $qnb bogag$o SrbcrlbocD
rbgoro 0339o16o 9c6pr 6rbJo6c'rbgbgqror
5r6b,:%q36gq, p60.:bcnrb 0gqgr6gboor. rjgobob brerlrrbreob
12
lrrg,:qrrbrbr.r 3rnqrgjbtso gtbb;bc.r6go3q,gbgq,o t6ggc.r603boor, 6tg 6gqrobbOoblr or,>0brjc.rlr 6r$r6B9cg,
r36cn0c"rboq,gbbr qt 6rgorc.rbJ6mSgUCOCbbC .:jgo%ob 5.>qtbrbrqgob 9c6qg.:b.
sqbr6ots6r3ol, 6cq0 lr,:6rqr,:llrbrpcn tsgOcnbr3q,gbob GrqJCUqo 3r'r03c.r6g663bolr 36co66r.r9co6gbrbg
gl633gpq,o gcggr3q,gbl Ocrtbqrobr bt6rqr;b;brqrc.r ;qg0o6olr66o6gbob 3gcnboco 0o0qgo5l6g $Cqlt
gr6b96go3qpbgq,0l b;3l6cn66qrCbqcq ffiqoqCbgb0r7, 6r'rEq,ob 0obgqr3oor(J 6rqgltl,>blqrob 5lqr;bqrr
rq;6 bor66ogq,qrgb.: ($cnjOgqrqgl 2016 $q.b 1 o;636oprb) g;qgrblbrqr3bob oloolcDCuE o brbobcn3oll
5r6brbqg6gq, brbrgcobc.r 3erqggb%g, 6ob 6l63q,lqrtg glqr;lrlblpob 6rp.:0bqr3q,gbob 0o96
grqrrb,>brqrgbob 6tqrrbpr bqrgbr br%o6olr g6cnor6o r66.>r6otsob g.:qr;btbrqrgbobror3ob 6.>63gor36oq,
g6coo,:6 brbr%o6r.r JmsgbC.
6tbbo66ogqlCbuqlo ffiqoq3bCbob tsgqrg6rqr, g.>qrrllbtp3bob 0c"rboq,o9caboll J6r'rggbob 3o633q'
ggrJgrg 6rqt0bqrgq,gbo UgCqr goSol.l 6.:qr;brbrqrb obqrotb blbobob g6ororb brbrbo6cn J<'rSg%C.
btjr6cnpq,r'rb gobtbbor.: bl0o6ob66c.rb lr,:brbobm Ur0blbg6o Ooqgbgq, 0c'rbl3363bt, U.3CqqPQofl6
699o00o g69cl36ob lrrjr6crr3gq,cnb gobrbLrcnl Ur0o6olJ66c.,lr lrboJ ,,830r'rbr3q,3bob br0l.llb36b", 6c'r03q'og
Ilb.:gcobrq bt0brbg6oqr.:6 Eoqgbgq,o obgc.r60.:gooll brggdpq,b3 6.:qrrbqroq'] brQrlrrbrqggbb rq6o6br3b
er rbrbr3b b;qrrabqrSqrorr Jo6rqgo rq6ogb3ob bt6;orgbtso, 6ob tsg0qgg5l6 blbrjcobc'r br0blbS6tl
gb6gbgbb b;6.:qrrbrbrqrc.r Brq,sgCb3q,gbgbob 0obgqr3oor qr,:3q'rbogo3o63bgq' Ocnbr6309bb' Ubsgr
lqo6o6bc.rb, 6r'10 llboJ ,,0g0c.rlrl3q,gbotl tlr0bsbg6o" A)erbrbJqr3bob qrr3q'rlrogoSo6gbrlr ;bat6gogqrgbll
qrrqr5r"r0olr;b, 6olr glOcng $o6ltl$J6 brQ;bC9oE'o
3cn63r6gggq,o 5rqrrabqrgq,obo3ob 6rqrrbqrob 3.:qgob
qgrqrgcnarEqrg rl.lrbgq,or ,,bb3t 5rqgrbrbrqrgbob" Oubq'tso. rq6ots6gq'o 6ggn60oll
Srqgrb,>b.:qrgbo 3rqrob
qrop$oq,;qr qg.:0cr3oqrgbgq,or grqrblblqrob 5lqr;6bqrgq'3bob tsSblbgb 9cgb6o qrl bcbqrn
$r60l6gbr
obgrn66rgoob l6bgbc.rb.:%3. org63l, 6c'r5c'r66 bl36or,>0c'r6obcn b.:3;qry6cn gcnbqgob (IMF) 0o36
0cnaic;qrgbgq, brjr6or3gq,c"rb brg,:qrrbrbrqrer bol.rgg0ob $3j6o336o ts3grbgbob 16516o0tso8 oj6l
rq6o663q,o, l.lbo3 ,,tsg0r'rbl3q,3bolr br0blb36ob" 6rqr;brblqrob 5lqrr0bqrSq,cnl 0co6,:6g0cnl bl9cgbo
brr63gbgboor brbo.>cnqrgbr. r0rbcnr6, lrlgg6rqrqgbor, 6c'r0 blgt6orc'r-brbgq'0$ogc'rgb6o3
6l663gq,o
6rqrrbrbrqrgbor$ 36cntqg, b30cr;g5ots6gq, brbljcobc'r ScnSPbC
0o30l6orgbJ JS6c')brn0og6o
7 go6s6lrorr 0o6ob66ob 2015 $q,ob 7 pggg0b6ob N0407 b6drSgbr ,,bog136otr 030erbgq'r'rbSbob brb,:bobo 3r'rq90bolr
Ec0rbob
qrsog3oggboU tsglr.:bgb" bcjr6o6gq,r.rb gobrblrorr 0o6olr65ou 2007 $q,oU 22 6o30br6ob N"1226 b6dr63br0o 63q'oq'3boll
0gbrbgb.
8 sq6ots6gq,o s66ytrotso 3ggd6gbr 2016 $q,ob 25 Orouoqrr6 9 o36obl0q-og Jg6oc'rqr0o t-t6lqrrltbrqgo botr$3Oou 033cb3brtl
qgor66eirgo336o 0gg,>bgbolr oblr$6g036$ob 6r0r'rpbgboor. IMF, 2016, I b3j$36b36o'
http ://www. imf. orglexternaVpubs/fu scr/20 I 6/cr 1 6283.pdf
13
6gbJgbq',o3gbobr er
Egbo6oJsq,oggg3bolr 33or36oqro 5.rqrll,t.:b;q3bo, 6rn6q,gbo6
qrr3q,rbogo6o6gbr0q3, rtrg33, ,,bb3r brqrrbrtrrqr3boL" Egbq,tsor .rb.:bgq,o. 6o6rnt66 ,,br jr6or3gq,rntt 2016
Sq,ol_r b.rb3q,flgogg bogaggolr 6o8qrobr6g tsgb63q,3bob tsgLtb3b" Uubgq,Ogogo rgqrogob br8brbg6otr
0rnbl,rg69brtso rqo6ots6r, rq6ots6gqro 0oqr6o8r Ar6$CUql bo6oryq59bb jA6ob $qob 0r6Ar3q,r't65Bo
brbgq,0$ogo 0ogaggtso 0e$oqrobgbpq,o tt6rqrrbrb.>qro Bg0ob,:3q,Xbob (6r'16r'166 l6655ot6gbgq,rc9,
rlJmc GrqBcuq,o aredrrbrecbotr q.om63b3) $gbgo oq66rn6ob 6r6ll9cq36ob 0b6o3. 9b cJt6irJ6cq'o Jo
or3ob Ab6og br3qr96rb rbq.o36t grq,ilgqro br6,>qg':brbrqro tsg6obr3q,gboU Jt6o66r'r9co6gbrlcA.
.:q6o86gq,o 0o0r6orgq,3boor Lrrgg6rqrq3bo.:, "bb3r 5rqrrttb.>c9gboL" OSbqrol-t UcJt6r'r36r'rbrn
0,:B336gbgq',o, r6er0gq,o6 $r60nqr6g6oq,o 3rbrnbJ6r'rgjgoor, Jo63gq,sqr 3r6or6OcDrb ts3qrl63boor 62 6qrb
q,.l6oor o'b6qr3br er 87 6q,6 q,rr6ob qr.r6gbg b)6obr%eg6r. 6t0qr36sqr.:6, b.r6.rqrrbrtr.rqrn ts30r'rlrs3qrgbotr
reAo6ob66o6Cbob 3gorboor 0o0qro6r6g $3q,lr grbbc'r66ogq,Xb3qro br3rbrn66q3bq,r'r 63q'oq'9b3botl
ECegcbrsg, g3gq,.: br5.:qr.:Lrbsqx'r ts3Ornt-rr3q,oerb aoeCbflq,o brtrl-rr63bo or,:3qr,:Jo635q',rqr 0oo016o136r
,,bb3l 5rqrrbsblqr3bob" 0gbqtso 0ror ts3Eq5erd brbr$oq']CbrAQC, rq6o065q'E'> 6':0cno$3o'r ,,1'tb3r
.r3303q'o63br. sqbo8bgq'o J6r'r63bo
arertrJbreCbob" 8gbqBo 06ots36gq,m3;6o b.rboglgggr brbb63bob
.>6tJ6r'r56otror6gb.>qgb bqrob r0 Ogbq,tso Eob.:qgbo ts36r'rbl3q,3bob 0obrq'rnqr69q' 8r'r63q'<nbrl-t.
6gbrb.l0obrq.o, JrErnEJ6srCdOoo $rr68mq6g6oqro lrb3r br(rtlrrbr('Cbob rt6bXbgqn lrsJ6o66obcn
6.:BggbgbXq,o q.oraroCboo q,rlrrbUcrrCb$rr Qr,>btr6r-6r60r6$3brb lslot6erSolt'
rq6o86gq,o0o0r6orgq,3boorl:65brg56lpq3ber.l,6r'10brgt6orrtsr"r6obobs3Jq)Uoalgobq.oob(IMF)
6o916 6r'rE%rqgbgq, lljl6or33q,rnb Lr.l6rqrrbrbrq:o lrob$30ob $3j6o336o ts33.lUgbol-r r66r6otsBoe
l-r,:5rEsl_r,rbrqro) ts36r,rbr3q'3bol-r J6r.r56r'r9:o63b.lbcnr6 qrr3.;30o63boar s6l-r3b3q,o J6rj6o3s c
jgq,oor oj6r
Egglb3bgq,o (jgq,gboU eorJrbc)bo 636g3r'rbb A-qr6 D-0q3, l-r;qrsg D g33q,,':bg 6gpo 03q36o':)' JC6doQ'
IMF-ob 633o636qrrgooor, br6tqrll,Dbrqrm tsgaolr.>3q,3bob J6r'r66rnbor63bol-r J6rn63btso 06oB36gqxn3r6
6rnq',1,r g6qr,> orArtsrlbeCu LrboJ ,,B3Eml-rs3q''gboU br0lrlb36ob" Eo36 Eo0trqrgbgq'o rbrqro$o336o
o6grnr66t3or, 6o8gq,o3 ra corJgsc 5163ooD63brbr qgr QrbSC$rb b.:$o6r'r3bb. 5r6qrl bgErnrqbo8bgq,olrs,
Ur36orrBr.r6obcn b.:3.lqrggo 3r,r6qrob (IMF) r66,:6otstso g36sqgq3b,: oj61 5r0lb3oq,3b3q,o br6rqrrL.;brqrn
.:qr6o6ob66o63bob 36o63116o 5163 qr,: tsoqrr 3o6g6r'rq,ob 0o0r6or3q,3bocn ,:6ll3bgq' bl633%3b%3.
33r6dr.rqr, l-r.tbgq,0$ogr.r rgqrogob l-r.:8Urb36o llboJ ,,ts30cnb.:3q'3botr
tt6b,:bg6tso" r6,:63bb go6r6b36 qrr
e IMF, (2016): "Technical Assessmenr Repon Tax Adminisrration DiagDostic Assessment Tool - Performance Assessment report,
CouDtry repon N 16/283, a3. 37.
http://www,irnf .orglexternaVpubs/ftJscr/201 6/cr16283.pdf
14
0gUrbr0obc.rbob rgqroggbb, org0gl tsggcqgqrpq,o 0.:6qtgoqtb 6.>0cr0qgobrr63 16 bqggbl br6.>qgrbtbrqrgr
bob6g0otl gggjgotbc.rbob lgqrogob B.:gr6gbr. sqSotsbgqroqrr6 g.:6c'r0qgo6rr6g, 0e6g0gq: 36og96og00o
bobgg0; CIggrttgbgq, oj6; C CUq,.-.
2.2. bb3.: 0gOc.rbt3q,3bo
2017 $q,ott brbgq,0$ogc.r bogaggob 3rbcn6ob S6c.rgigott ltbc'rq,crrn 316o.:66oo bb3,> 0gOrnbr3q,gbob
llJ6rngbrnbo 0.>Bp63bgq,o 385.0 0q,6 q",r6ob qrrn63b3 6r6obricq36.>, 616 65.0 0qr6 q,r6oo lg3flr$gbr
2016 $q,ob bogaSgob 3rbc.r6oor grbbr9cq36uE, bcbau6 0lB3g6gbgq,b. ry6o66gq,o b6qrr do6ocnrqgrqr
6l6Jo6cobgbgq,or qro3oqrgbqggbob brbocn Oolr.>qgbo 6g0r'rbr3q,gbob 9ct6qrocn (63.9 0q,6 qrt6ocn).
jc6qrotl
g36qgg60ooor brlroscnCggbl s56gcn3g ,,tsg6g3q,o e) bb3r r6r3q,rbogo6o6gbuq. ts3Oerbr3q,gbob" (7.8
Oqrb qrr6ocrr) 0gbq,ob br36c'r36rnbc.r OrB3gbgbCqoo, 6r'r0gq,og 115.0 0q,6 q,r6ob qrrnbglcar qg,:5960oq,o.
20176.
20166.
…田♂δ
0
δ :L器
0の り
陵
F織ぶ l器 謝
ぽ
電
g0rdt3q,g6o Ur33ox630oqrsb
64,500
63,033
9773%
62,400
127,400
J6e4g6go
50,000
44,081
8816%
46,000
46,000
rlo.ro(o.rbroo
2,500
439
1756%
1,400
66,400
15,OC10
12,000
18,513
154.28%
15,000
75,900
49,543
6527%
80,700
80,200
70,800
46,806
66.11%
76,700
76,200
5,100
2,738
53.68%
4,000
4,000
lllbj6qbo (a.:6ro0gbo qr tbgltu3gbo)
70,000
47,788
68.27%
.65,000
60,000
Egbrgergqrc'rboon$6r6tg, 36o
2,400
16,429
6845596
2,300
2,400
107,2∞
53,338
49.76%
69,600
115,000
320,000
230,132
71.92%
280,000
385,000
6g5gc
ItjrnbqoUr qgr 0r'rOIJrbS6C0otr
6grqro$rgor
4g0o5ob66r3o3qo 0r'rbr36 gbq,gbo
qrc 6sprbrbq-oCgCbo
r(,rsbri)r9l6cn $3boor g;goqrgq,o
Ul jar63q'o qr,> 0rn6l't.:b3t63b.l
ECdCCqo qgr bb3s
6r3q,rtngo6d600"Uq", BCA.bsaqCO"
buq,
6brloq,o 5. bbg,: fu0r,tb,>gq,20olt 3a0Ja626[3bob 2016-2017 ffq'X\ob 5i50g6o 0;892696q26o
(so>;bo q's6o).
lqbl6o06r3or, q,ogoq,36qggbob lrtboo 0ob;qgbo tsgOr'rbl3q,3botl 0c"rboq,o%gbob bl3ocobo. 3X6deeqg,
rq6o06gqro Ogbq,oor 0o0qro6;<69 $q.lL 10 crr3ob 0qrgc'rOl6gc'rbocn 0c'rboq,ojcgbUq., 6gllg6bob
c.rqrgbrnbrO 0.a 0qr6 qrr6o qrr $qrogt6o ggg0ob (2.5 Aq,6 qrr6o) 0bc'rqrr"rqr 17.60/o tsglqrgo6l' l6rqrc'r6og6o
ggbqrg66o.r gojbo6qggbrnqrr 2014 qrr 2015 $q,gbob 6r60r3q,cnb.:0o6, 6cnqr3brg qro3oqrgbqSboqrrb
15
0oggbgqro tsg0c.rUr3q,gboU cnqrgbcrb.: $q,og6o 650ob 8bcnq,c.rqg 0.4olo-lr.: er 8.3olo-ob qrc.rbg9cA
qr,>gojbo6qn, tsgbrb;0otr.:p. 2017 $q.,b bog2gggob 3;6c.r636c.rgjgob crr,:3qrrJo63gqlo 316otbgocrr
qto3oqrg6qggbolr b.:boo Eoblqgbo tsg0c.rbr3q,gbob bsJ6c.r56cr%c.r 0rB3gbgb3qro 1.4 0q,6 qr.:6ob qrc.rbg9og
5.:6obrj5q36,:. cng06t $,:60orqgg6oq,o 3.:6o16goo o6o 06ots36gq,c.r35rqr qr.:3c.r6gjgo6qgr qgr 66.4 0q,6
q,r6b 6.:ggc.rq,qr.:. 3l6cn6J6rngCot3 ot6qrr6orgqr br6Ar6$Cbool br6scntso r6sgg6or 6rorj3r0o
qro3oqrgbqrgbob brS6cng6obcc 6rBpfubq,ob dr3oro 0rbE6,:bg6o b6qrob gg6q666oob tsgb$gb.
Egbrbr0obsqg, cDU br3ocDgrq,ob$o63bcn g6r6llt36gq,o $q,gbob 6c60;3q,obrtso qgo3oqgg6qggbob b.rbocn
0g0erbr3qpbob Serboq,olcAbrbor,>6 qgs3r3tso6gbgq, bot6orgqSSbbr qgr o0 tsrCOt, 6cn0 br$s60c'rcns 2015
$q.b Ocnggboqrr6 qro3oqrgbqggbob Sr6r$oq,gbolr tsgbsbgb brAr$ffiC$oq,gbr 6gbrbs0ob 3o0oborb10 $
qrr6c'r0qg 16 0oggor, rbCAC, ffiCqrqoC Obb3oq,o brbgq,0$ogo $oqrrnb6o3o 0o6,>$oq1cnbocn tsgj06oq'o
bs$$Oargbob gobt6bg6 0qrgm0l6gc'rbrblr 2015 $qrolr boq,r'rb, brbgqrO$ogcn rgqro$ob br0blbS6ob
0ggtbgOocn, 3sEoEJ6oCCOocn $s60r'rq.ogg6oqro qgo3oqrg6qgSbob $bgbgqro br36o66oico 0sB6fubgq'o
qr$sg3boo qrrbrbgor3brbr qrr rbb6r-5r606$gb$ bslo6cn3bb.
qro3oqgg6qrgbob 0oboq,oicgbob qro6.:0o3r
66,400
55,000
5,000
219
‑―
416
2015 (orr3qrrJo6gq,o
I p60.:
2,500
P60r)
439
2016
n Egl.r63q'3b.: (2016 $q'obo6ob 10 or3ob tsrC6o)
posg6s0s 3. gogopS1pSbob gjg0g6o 0sBgg6j0q,j6olts ps g,>j6o36o 0a0oq,ob20ob po6s0o3,:2014-2017 ffq'X\ob
gs6 1sg q,a bs1o (s on b o q's 6o).
6rr6q6 %30c'rrq6ots6gq,ob,:, blgg6;qrqgbc.r,: ts36ggqro q95 bb3r .:6r3qtrbogoSot6gbgq,o
Bg0r'rbrgqrgbob br36rn66c'ricr.r 0.>B336gb3q,o, 6c.r0gq,o6 2017 $q.b bogag$ob 3r6rn6ob 36cn3j$ob
$l60erqr66oq,o g16cl)60clol 115.0 0q,6 q,r6olr qrcrbgbg 6t6obr9cq36r qr.> 7.8 0q'6 qr;6oo brQr)h6br
r0
,,bcbgq,6$ogrnlr $oq,r.r66o3o 0r'r6.:$oq,Srnboor 0r'rj03qn Ur$cr60r.rgbolr $0obqrs OcrSgbob gsbr$oq,gbobs q-or 6r0r'r33b36oU 03b,>bgb
$o649rp3b3bob grbboq3ob.: qg,: 6sqg,:$gg$oqSbob Oo0qgbo" 3r'r6otros'
rr bogag6oti
6otlpbob rblq,olcolr (2016-2020
3rbr.r6oU J6r'rgjgica orrbqrort6orgq, ,,goli3rq5t6o bgjgr.r6olr 0,>36rngmbo0o336o
$$)" se..lga06g0o $$0erqr6g6oq,o UgCE,rtlC OUb3oq,o bsbgq,O$ogo $oq,rnb6o3o
Eer6r$cqr3r'rboor ts3j06oq,o Ul$r60o30ob 2013-
2015 $q6bob gobrbbp6o rbsq,oilo.
16
2016 $q"lt .:6.:q,c.rgog6 0,:Bpfubgq,b. 06ots359q,c.r3;6o1, 6r'10 lq6o[bgqro flgbq,oco flobrqgbo
tsg0c"rbr3q,3bo 45.4 Oqb q,r6ocn 6;obl6qr; bogaggob 3r6obJ6c.rgj6oll Jo63gq,lqg 3g6lro,:[orrb
0gqrl6gboo, b.:oqr.:6.:g 40 Oqb q,.:6o lr,:at6c'r bl0r6orqrob og6oqrogq, Jo6Sbob (bboJ-gblt)
3l6r.r60qrgbqrc.rbocn 69brqr;6ogq,o br3gorr6o tsg0cnb.:3q,gboqt6 2017 $qrob 6;60.>3q,c.rbttso lltbgqr0$.,8.
bogaggtso btbb6gbob 0o0r6or3lb3 Oc.rqpob. 6r.r6c.r6g 3tbc.rbJ6c"rgCoqcC ortbqg;6cngq, 6r60r6ggboco
br6lortso tqo6ots6t, br3gort6o tsg0cnb,:3q,3boll bl6ab3 ggbjgoc.rbo6gbtqr bboJ-gb0o6 bc"r66ogq,qrgb,:
lqr6o6otl66J0ouE o bl6agbob tsg06o6gboU Jc'rq,o$o31. 3g6dc'rq9, b,>ar6c'r bl0r6orq,ob og6oqropq'o
3o6gbob12 6r$oq,tr qrtg3lq,gb.:crr 3rbc'r60qrgbq,c'rboor 69b.:qr.:6orgq,o br3ucn16o 030cnbr3q'3boll
(6c.r03q,og 0c.rboq,obgbuq., ojbgbt 2017 $E,.b 6.>60r3q,rnbltso) r6l6l3q,gb 10o/o-olr 0oEr6cn3.>
brbgq,0$ogc.r bogaggtso. crrgOg.: sqbr6o06r3o,> ob tslCOo, 6c'r0 $.:60rnqg6g6oqr 3rEmEJ6r'rgdObC
orrbqrr6orgq,o bboJ/r(,>)oJ-gbob tsgbrbSb o6go60r6oob qgcn3g036gob Oobgqr3ocn, o0 g$ggbSbob ar03t6o
brJ6rn66rnbcn tsgOcobr3q,gbobr3 10%, 6o0q,CbicCO g60gqsg9br gogOcnbbg6gbgq,o t636gq,r6or, 55 0qr6
q,r6b s$ffifubb qrr rqgO.>ggbr bboJ-gbob 0o96 2017 $q,ob 6,:60r3qrr"rbr6o brbgqr0$oggr bogaS$tso
0obr0r6coo blbb6gbob UrJ6rn56rnlcer oqgg6r'rblb (a0 0qrb qrr6o)'
6r6qr.: tflolr.:, $r68rnqgp6oq, 3l6c.rbJ6cngjgtso bboJ-gbob 0o36 bogxC$tso 0obr0,:6cno orrbbgbo
.:brbgq,or ,,0g6ggq,o qr bb3r l6r3q,rbogogo6gbgq,o tsg0c'rl.ll3q'3bob" 0ubq'tso' or306c brgg6lqrqCbor,
6r'10 2015 $q,.b
I or636oqgr6, 3r6cn60qrgbq,cobrtso 5rbbo66oCqC&Jqo ogqoqCbob ts3qrg5rqr1a, lrlroJ-
gbolr 0o96 br3gcnr6o Eg0c"rbr3q6bob btbgq,0$ogcn bog1p6tso 0o0t6or3r coblbgbr ,,56r663bob" qrl $6s
,,tsg6ggq,o qt bbgs r6r3q,rbogogo6gbgq,o ts30r'rbl3qrgbob" O3bq'tso. Bgb$$obrqg, .)0 33r6$363qrob
b$6cn56oicrn 0rfug63bgq,o $r60r"tsg&36oql 3r6o636rngfl$Eo r6st$cn6o rnqr3Ernbooru rlnbgq'o.
12 rq6o06gq,o 06bgbs o0 lt2grr6r'r Uc0r6oryo[ og6oqgo3q,o Jo63bti' 6r'r03q'ot $q'o36o 030r'rbr3cq'o, 0o3a3$oqgl6
ooqgbgqro qgrgobrblrgbob 6r6qrr, rq30r63br I 0q,6 q,r6b qps 6r'r0gq,og r6ob Urb3q'0$ogc'r boga3$ob 0br6ar3o qgrUsbgpgb'>
rb/qgr btjr6o63q,r'rb 0o636r'rbo5, Urjr6o63q,r'rlr b$o6ob66obr qgr lrsbgq,O$ogcn 0o6ob06ob 3e6$6rnq'olrcq6o
qgrfuSoqggbr6CbUqo blarFm br0r6orq,ob op6oqrogq,o Jo6o (,,lsal6r'r br0rt6orq,oli oS6oqgogqro Jo6oU 09Urb3b"
brjr6or33q,r'rli 3r6o6ob 83-12 fl3bq,ob A9- J36j$o)'
3,:6r'r60qr3bq,oboor 63brqg,>6orgq'o l.635orrt6o 030rnbs3q'3bo'
b,:bo3a0$r'r 3qrrlrogo3rSoob
la br3r6or3Xq,r.rli gobrbUorr 0obolrg6ob 2014
$q,ob 30 q9gg0b6ob b6dr63br N415 ,,brjr6o3Cqr'rb
13
qrrog3oggbolr orrmbrica" bsjrrlorpq,r.rli gobrbbot 0obob66ob 2010 $q,ob 25 r53ob$rnb N672 66dc63br0o 33q'oq'3boU ts3$l6oti
orrrobrtrg.
17
3. brb3q,O$.rts. boAXCOob Srqrrbrbqrgq,gbo
2017 $qrott b;bgq,0$ogc.r bog2gggob 3l6c.r6ob Jt6crgi6ob brbc.rq,c.rcn $r6pgg6ocn grqrrbrbqrgqrgbotl
c"rqr36cnb.: 11,415 0q,6 q,r6ob qgc.rbg%g 6r6obrjcq36r qrl 12.5o/o-oa 6roicr6qrr 0o0qrobr63
$q.b aCa0U6
ErBpbgbgq,cnr6 tsgqg.:6gbocrr. 6rqrrbrbqrgq",gboll 9c6qt do6oorrqrrp qrr6g60oq,or ,,bl6Agbolrl" er
,,gobl6bg6o rjgo3gbolr 9c6qrotr" 3er0Jc.r6366gbob br6abg, tsgbtbrOobrqr, 578 0q,6 qrr 362 0q,6 q,r6otl
0c"r6gq,r.rbocn. ;qbr6o06.:3o1, 6o0 bogaggob 3l6c.r6ob J6cngigocn 6l6bl9cq36gq,o 0tB3g6gbq,gbol:
brggfugq,%g 2016-2017 $q,gbtso 6.:qg.:brbqrgq,gbol,r ic6qrotr gg0Jo 069or6.:qr sqgOr$gbr 2015-2016
$qr3boU r6,:q,r.r6og6 0rBp6gb3q,tl, 619 glqrrbrblqrgbotr cnocnoCUqo 3cr0Jnbg6$ob
9c6qrob $30Job
Orggboor r6ob 6r63o6c'rbgbgq,o.
2015o印
95」 伊
bvr,XCbo
rt6rgobrblrg6o
rjgqgboti lc6qrs
2015 $ErtU
bo"JDUCd
2016 $qnb l0
o6ob grjgo
3r5o6o
2017 $qrlu
0oUXCOob
J6'oCCQr,
"・
2016‑2017
"・
8,157郷
8,543,570
7,084,504
9,121,225
4.70/o
6.8%
680,173
750,072
515,052
999,041
10.30/o
332%
444,805
407,002
383,509
769,022
‑8.50/o
88.90/o
420,151
444,357
309,930
526,187
5.8%
184%
9,703,127
10,145,000
8,292解
11,415,475
4.696
12.50/o
gobr6bg6o .:jgogOob
b6qt (6$onb
2015‑2016
5c0rn3q,gboor)
3rq,qrgb3q,3b3bolr
Jqcbs
6rqpdrtbQgq,g0o
0b6"q,; i. i,:O^q,aVoga 56gyX6o6 gsgsbsbpSq'X1ob 6sqgigq'o 3a0Ja636$30olt
2015 $gq,o
35coo
2016 $qrlt
bcry6prJoU
3$o6o
20166甲 b10
030b95」 00
po6s0o3s (so>slto q,:6o1
2017,中 b
60o潮 00b
36oO」 oo
2015‑2016
2016‑2017
椰・
"・
1,376,777
1,443,304
1,202,350
1,393,505
4.8%
‑3.50/o
946,219
1,037,495
905,812
1,144,275
9.6%
10.3%
3(¨ κ305oo
326,591
473,757
359,149
503,040
45.1%
6.2%
もっ0し o90060
245,745
264,476
265,433
419,969
769も
58.8%
6655o曲
boOoo(で 86o
1,271,343
960,932
769,612
1,020,282
‑24.4%
62%
2,802,402
3,056,999
2,569,699
3,313,177
9 10o
84%
1,188,921
1,306,607
1,012,450
1,326,977
9.9%
1.6%
0徴 り
Oob b5oR攻 o86● 5
bb」 o50響
o9b
omabδ b。 605δ
O%60530(で 809δ
bb3δ
b呻
οιttο あ303δ βωDι οぐDわ け
ιθδ
bぐ ο
οιαフ
の
D″ ぐ∂
ttθ8ぐ ο∂ωωのの物 δ
期δ
こ
鷺a)の ι"あ ち
″gの δ
θbttο ぐοZ ι
18
3.1. &6,rlt&ob ;6rbq;g6gbr
$t60c'rqbc5oq,o bogaggoll 3l6r'rbJ6cngC0.,-, ,,06c'r0ob l6lbqrg6gbob" Ogbq,bg 5lOc.rgcrgoqro
b$ogaggc.r b,tbb6gbolr opgbrnb;O 1,393.5 0q,6 q,t6o tsgrqrbobr, 6c6 49.8 0q,6 q,.:6ocn (3.50/o-oor)
6r3q,gbor 2016 $q,ob aCa0U6 OlBpbgbgqrorrb 6gqrr6gbocn, bc'rq,cn 16.7 0q,6 q,r6oor tqg0l6gbl (1.2o/o-
oor) 2015 $Cqb s0 6o0r6cngq,gboo grj6cob6o3rp 5rb.>61Uqlo b;bogag6c.r 6gbg6bob 0rn6gq,rnbrb.
lrrgg6rqrqgbet, 3,>6c.rbJ6r.rgCo.- gsor3rqrob$obgbgq,o ,,B6rn0otr rbrbqrg6gbob" flgbq,ob g96096o
0.:Bp6gbq,gbob 63q,oq,gbgbo 2016 $q.b rbrq,rn6og6 0,:B336gbgq,ort6 0o0r6co3br0o, brbogaggn
rn6grboblgogbob qrr.rbg9cat s.
brboglggco ot66s6o$.:gogbob 5.:6r$oq,gbs.ts6o0ob sEstqrS6gbolr" O3bq,ob 0r'r63q,r"r0olr ggq'oq'3botr
o6gg63rq,o
brbogaggo er65;6o%r6o3bob
6rrnqrg6c'lb,:
≦‑100/o
‑10%‑0%
54
105
9
脳 2
0obgq6ocn 201 6-2077 $q,gbtso
41
6b6oq,o 8. b.:bogXjSa a66s6o%s6o20ob 6s6sffoq,jbs 2016-2017 ffq,j60o ,,06ofiob ,:6sbgsg6X6ob" ?3bq'ob
0a6gq,a6ob 6gq,oq26ob (J6a6x6(gq,o %69,>,Jqcar s6 o0sg3 prn6j%j 0j6;689626s) 0ob29goa.
6cn5cn6g $.:60c'rp536oq,o gb6oq,oqrrb Brbb, 54 brbogap$er o66l6obl3oob (0cnq'os6o c'rqr36r'rbob
23.60/6) Eg0orbp3rtso 2017 $Cqb ogg60gbc ,B6cn0ob r6rbqca6gbob"
Ogbq,ob tsg0go6gb.: 10%-cn.: q,s ACOo
erqggboboor, 105 brboUXCOo rn65r6oicl6oob (45.9%) tsg0cnbg3r6o ts306ot6gbrb rqrSoqro sd3tr 00z6-(116
10o/o-0qgg cnqrgbc"rboor, 70 r.r65r6olcr6oob (30.6%) tsg0orb3g3r8o 3o - o6060gbl ts6o0ob o6rbqrgt6Sbobor3ott
5r63gcn36oq,o ilrob$Cbgbob icr6qrr 16 o6o39 0ccagqrrnbocn tsg6t68gfubr. rqlrr6ots6,>3ot, 6o0 ,,B6cn0olr
rbsicqrg63bolr" 0gbqtso 6r6bcn66ogqCb3qo g3q,oqpbgbob 0ogbgqgl3rqg (b$oga3$r't
cn66r6obr6o3bob 87%-tr Cffiq,Cbr 2017 $gqb ,,E6cn0ob rbrbqrg6Sbob" 0Sbqroor 6rbl$6o br6l3botl
$q,og6o bCbAD 0o0qgo6r6g $gq,or$ tsgqgr6g0ocn), UOCOCb brboglggo rn66r6obrgogb8o ts$r$ocrr
qgrbojOgbgqr or;6r0ts6rn0gqrorr 5950g16o 6o6ber36obs U0Bq,Cqlo 6Bgbr. 6rgrq,oorrqr, 10 br0o6ob06r'ltr
Eg0orb3ggrtso, ,,06c.r0ob .:6rbq.:g6gbob" Ogbq,tso 5rbbm6gogqCbuqo 63q,oq,3bgbob 0ogb3qr.:3rqg,
ts6r6oo qrrbrjflgbgq, orrbr006cq0Cqor 6g0g6o 0rB3363bq,3bo 2016 $ql.b bo3a3$olr 3l6cn6oor
g.:6Urbq36gq, qrcrbgb3 tsg6.:6Bg6qt. t0 3gcnbocn lr.:gS6lqrqgbc'rr, blbgq,O$ogcn rgqgo$olr br0b.:b36ob
rs tg6ots6gq,o tJOrOobOoJ.: Or.r0lc4ggbpq,or 2017
$q,ob bb3q,E$ogr"r
bog2lXgoti 3rbc'r6ob J6r'rgj$lis (0glt.:03 $r6q9mbr) qgr 2016
$q,ob lrsbgq,0$ogr.r bop26gob B3brbgb 3lSr.rbjca otbqgr6orgq,o qrer3g0g6$ob ,,o63o60s6o.: Urbgq'O$ogo boga3$oot
brogJq,ou$obgb3q,o J6r.r5t6r03boli, qr'rbobdogbgbobs qgr 0ror gs66q16Bo grOr'rgmgoq,o rlro6bgbSbolr gs603r66r3o ltboAaS$r'r
o66r6ob;gogbob 0gUsbgb" Oob3qr3oor.
19
Qrb336rtso ,,br jr6or33q,r'rl-r 2017 $q,ob l-rrb3q,a$og(') bogaggob Jr6o6ob J6rngjg%3" (Jo6pq,o
$r6q.ombr) brbogSggm c'r66s6o%.rgo3boU 6o36 0cnE.:3.rq,o $q,ol-t br6oJ0r'r 5ogbc.r36erbob.r eJ A6r.rAob
.16r%9136gbob gobqrol-r qr.lg3g63ol-r J6erggbtso oqr36$ogogo63bgqro 6r3qro3r63b3bo. p6drnqr, 6r'rgo66
.:66.r6otstso rqo6o66r, br633Cflq 6g8orb393Xbtso .;6 bq3b,: g$g3brtso grCOoU6re AOrOoco erbrCACbUq,,
Em0g6,:3gorr rnqr36rnbob ArUUq,o er EoEeo6r6C Sq',3bob 0sB336gbq,gboU 6sor3tq,ol-r$o6gbr er AC6AU6o
bJBOrOo 6o6bo36r.rbol-r 63.rq,g6o 0.>B336gbq,ol,r brbbrbe36r. rq6o863qrob tsCQCbrQ 3o,9:rn6o36or
llar6r'r g$g3b.)Oo $q,oL Ar6argq,,rnbrtso 63rqg6rqr erurCaCb0q Eo6gtsl3gor.r t6o6bo36r'rbr
06ots363q,n36.:qr B;0r'1689b.r boga3got-r qr6603oLr cOrJ'bc 6)6lJr%e36cq roqr36obrl-r. ECcgCArsg'
$r60oq.o696oqro Jrbr'lbJ6crcCooot, 6rg666gqor org t6ob l$ggd3gq,tg 0rnbqrgbr brboglS6at
ot66r6otr6oXbtso "06r'r0ob r6rbqr36Cbotr" Ogbq,ob 9ca0orq6o663qro 63q,oq,gbX0o'
UrngCq,oOC lca0rnsq6ots6gq,oqD6
8rAoAQo6,:6g, brbgg0$otssr rUQoOol, b$brbg6ob tsggtlr3Ooor,
8obr6tsg$o6oqror, brboUxcoer r"r66r6otsgo3bob .86o6ob rbrlcq.>g6gboL" O3bq'ob q.or0C603ob
Jr6r'6gLtso 8obq99b brtsgr6r'r 6o6bo36e$ob 69rq,g6o 6rts3X656q90oU At6brtq36r q.o 6odqobr69 Sqrol:
0rbArgq,mbrBo Bgr6oor q.osbrj0gbgq, derdgtsrgorr BrCOob6%o 0rtsp6gbqpbob 6ror3sq,ob$o630s,
t6rorr
cDJgoq)JE ojbgb .>6oq,gbgq,o $q,ob brbAr3qxnbr8o q)oe'o 6JstQC6oboo orr3oUggrq'o UtBOrOrt
g6cnggq,Xbob r6bgbe0r.
860)6oU ;6r%qr363bob EoEr6orSq,3boor 6rl$$33o b.>6a3bol-r qr.r53603.>borr6 qrr3r38o6gboor .rb933
Lr,>gg6rqrqgbor, 6cnE r6b3bgqro 36.:jgo3oor, ttbogaggo o66r6o$c6ogbob 0o6t6 goblElror
brao6obg6nbror3ob $r6qr616oq, llrboglpg<n brbr6br(,br er Epaq.oAar&)o, brb3q,0Sogrn bogag$olr
Jrbar66o, $rr60r'rqr636oq,or ,,bsjrn6gq,o S9r 0odbbgr63bob" 0Sbqrob Xt0U6o 0r'Bgqobr,
6pq,olrb0erbb oOrb, 6o0 .:66 brbogag$m br6r0brqo Qr 160 6q315$ob Jr6o6o
t6.:6
16 tsCrcl3tt
obge60rgodr BOrObr6CtsC Orn8ptsr33ors 86o6otr r6stg':g6rgbob 0CAAU6o ElB396gbqlob,: q.or s0
0o0rr6orgq,Xboor q)rbrbC6ao $qoU 6s60r3q,obrtso p$gXbob 8oX6 0obr0rt6oro brbogag$o t6gttgt6bob
0rnggq,obob 09brb3b. tsgb,:br0obrq.o, 6og1C$ol, Bgb6Sqgbob 3$rJlca, ts93dq'30Xq'o bqggbr Bglr6{Cq'3botr
r66r6oudo $rr60ocg6g6oqo r0 0o0r6o13q,gboor ro3otrSbSqo brbb6Sbob e4gg6erbou 656036
0rB3363bgq>orrE E3b,>bsSoLobob B3q9t63b,).
rqb.>6o36r3or, 6r.10 $r6Eoqr6g6oq'o boga3gob 316r'16ol-1 36r'r3j$oU 6r6353q'o63b3qr 6r'r683btso
5r6bm6go3q,qr.: 93q,oq,gbr, 6ob 63qr36rqrr6 brboga3$r'r 3$$b3bb QrCarq')rol
2017 $qrot'r 1 016$10q93
0ort36gb.:borrb tsg;ortbb6cnb btts$l6m 6gbb3bo qrr ts3lr.:b16oUo or.;6l0qr3bmb6o3o b.:t65r'r9bo. brnq'r'r o0
l-6boglggrn rn66,:6o%.:gogbob 0o96, brqr;6 q9rt.)rj83bgq, 6$,:$6rr63ts3 o116.>086c'r03q'orr 6rrrQCbelbrbC
qrl0ggbgqror 610cnbr3q,obor6, Uber 0c'rbqrgb rq6ots$gq,o 6t0c.rbs3q,olrob qr,:0.:6gboor 0gor.:6b0gbr
0orl36cnb.:borb 2017 $q.b 1 Et6gob 0g0qr5r.r0. cDC Ar3oo3sq,ob$obgbcn o0 tsrC6b, 6c'r0 ll,rbogxCgm
c.r66r6obt6ogbo Ur,ACql $Cqt, bgq,0dq3.:6gq,c'rbqrbgb ts6;66,:6gtsgcn.: o0 c.rqggbrnboo, 6rn0gqro6
6t0c"rbl3qrobob btboo 5.>bpqro $qr3bob gl50tgq,r.rbttso qg,:g06JoGercrl, 0ogbgqr,>3rqg o0oln, 0o0qgo6r6g
$qnl, gr60l3q,c"rbrtso oqg6r org ;t6r g$gcbob $o6rtsg l0olr b.:$o6c.rgb;, 6ob 6;0c.r6 btso6 tsgOob3g3r0o,
reboq,o 3jobqr; g,:i6c.rb6o3;qr qr.:b;j0gbgq,o Eg.:g6s6gtsg 0c.r09ts.:3got cnqrgbcnbob 06otsg5gq,cn3r6
B;0cn6Bgblb g960oo q.:063o6gbgq, 0.:B3g63bgq,cnrb tsgqr;6gboo, rqbo8$gq,o G3qloqlCbr qr;qrSboorrqr
flbsgr 0ggrbqglr.
b.:a.:6c"r b,:0tr,:bg6ob 63gc.r60ob g;66q1btso,2017 $q.1, 1 or636oqrl6 drq,t0o CI3qrob 5.:6lbq,gbgq,o
,,lrlar6cr lr.:0blbg6ob ts3tlrbgb" b;jt6cn3gq,crb 3,>6c'r6or7, 6r'r0gq,o6 0ob6lqg obrbr3b 36oro;6o bra;6rn
l.lr0blbg6ob rblq,o bobg3flob Br0c'rgrq,obgb.>b. 3l6c'r6o oor3lq,ob$o63bll brar6c'r b3j$c'r60o
qtbrjOgbgq,o 0c.rbgq,ggbob ts6c.r0olr ;6s%qrg6gbob bjgO3bob 5r6brjcq36rb, brj0orbrnbob tsSgrbgboll
Ilol.l6g0otl q.:63661br qr; lr.:5l6c.r lrgjgcn6ob gggjgotbo ggbjgoc.rbo6gbolr;o3oll bb3; qr.:6.>$gbocoo
b.:3ocobgbotr qr;6gggq,o6gbrU. 0lo Ec'r6ob, ,,b.:al6cn br0blbg6ob 0gltbgb" 3rbrn60s UEq95
gb6g6pqrggrb ,,brbgq,0$ogo rgqgogob br0brbg6ob tsg6oCI36gbobr qrr 6go0g6qrrgogbob 0gbq3q[bob
tsgbsbgb brj.:6cry3q,rnb Eot36obob brOr'rjOgqgo ggg0r5nia'$r60mqg&36oq 6g6cn0g6qrr6ogbtso rb,>bgqro
0orgq,o 6ogo br3ocnbgbob qg,>6g6gq,o6gbr bras6r'r tlgigrn6tso qgsb$0gbgq, ors6r006o0CqcDr
ts3bt6gqrgbgq:o bs0gBrolr tsggrbgbob bob6g0gbob qrs6g6g3rbor.l6, crrrbr006o'r0CqcDr Euqrqgo
$rbrqrob3bolr arbbrqo bobggOob tso0rngcq,ob3brbr qrr tsgr6grr6gtsg Oo0gtss3gorr qgrjo6rpbob J6r'r6Xbotl
0r6g6gq,ot6gbgq,o 6o60gbob qgsb3g$,ircDr6 qgr3r3tso63boor.
b,:gg6lqgq3bert, 6c'r0 6rbsbqrgbgqro ,ltar6r'r bc0brbS6ob Bgbrbgb" 3r$cn6ob d.lq'rCIo tsg$qrr
q,D0oJo()Cbgq,or 3$er6ob r0enjOgqggbrOqg3 tsgbrb.>Ootro 6cn60sgogqro ci$gbob 0oqgb.:lr.> et br6$CUE o
16 Lrtrgq,0$ogo bog213gob
3rbr.r6ob 6ob3qr3oor, b$oglXgc.r er66r6obrgo3b0o qrb.:j8CbUqo 09.:g6rt630g 0cr030.:33orl
6rr.rqrgbarbr 16 gbqrr rqgE,:g3br.rqrgli l-r.:0616c.r 6o6brn36mbol.l 2.0olo-b, bt'rq,o o0 rn66l6otrlgogb0o, b49rg lr$$rggt
6o6br.r36r'rbolt 2.Oo/o 0gcqr66U 5 g6orggq,tg 6r3q,3bb, Qq,0363q,3boor qr,:jo6,>33bgqorr 6rmq936erbr 16 Ubqgr
oqg6;gSboqrgU 5 g6orgpqttt.
t7 2Ol7
$qrot-r 1 o.r636oqrsb drq,stso 0gqroli ,,bsar6r'r l-rr0brbg6ol.l 0gtrsbgb 3rbrn6oti" Jo6gqrcrl24-g 03bqr3bo, 125-X Ogbqtob 0g-2
qrr 0g-5-€3-9 J36jg3bo.
18
,,brbgq,696rtso rueoooli b$brb36oU 0o96 tr,:j,:6o63q,r'rtr 2014 $q,ob brbceS$ogrn bogaXgoU tsgb63q,gboti $q,og6o
s66r6o0olr BSbrb3b 0r.r0trqrgbgqr 0r"rblig63b$o $r50r.rq6g6oq,o 036ots363bo15 qErr 633rn036q9s6o3bol.l bcbogaS$r'r J6r'63b0o
gror3rq,oli$obgbob 0gtrldq,3bq,r.rbob orrerbrb3" Uljr6o6gq,otr Oorr35r.rbob lt0c'rjO3qo 660ob tsSU6pqrgboU 15516o0o.
21
rjgo3r.rbgboL 6rbbo66ogq,3bcbg. 3g6drnq9, 3rbo6oli 126r'-3 Ogbq,ob Oobgqr3oor, 2016 $q,ob I
bgjgg0b6rAq.og 5rcngrq,ob$o6gbUq,o ogr'r bjr6o6gq,rnb 0oru36rnbolr 0o36 3 6ett60.:6o3q,o rC6ol,
0oggbr qrs 2 grbr.rboti Jt6r'rgjgob ts9090,:3gbr qrs Jr6q)raC6$obrcDgob $;t6qr6g6.r:
2016 $q,ob 1 b3igg8b6$q3 l-r.:j,:6or33q,r'rb 0orr36obrb g6qrr 0rnX0%.rqgbo6r qrr b.:j.:t6or33q,c'rb
Sr6qrr8g6gobrcn3ot-r $l63qr6o6r ,,ttart6o ql$3bXbgq,gb,rtso ts6o0ob rbr%qrg63bob B3Urbgb"
t-rrjr6orpq,r'rb Jr6r.r6olr J6r.r3igo qr 6ob6r6 6r8rn0qrobr63 3r6r'r63bob J6rngig3bo lrJ36o.lq,36
3.:6r'r6gbtso 63q,oq,3b3bol,r ACOJbob orrr.rbrbg qr.: 0r'r3bqrobl
l:rar6r'r b,>El6orq,ob ogt6oqrogq':o
Jo6Sbob 3lgg6r'rr6o3boqr ergm3J qrr 3rg36r'r6ogbob 6ror3rq,oU$o63boor ,,brar6rn b,:0r6orq'ol-r
q3Soqrogq,o Jo6ol-r tsgb;b3b" 3r6o6ob J6r'rgj6otr Orn0%rq3br qr.: J.:6q,s636$oblor3ob $rt6qr636,l;
btrCaC, oAr3C Ogbq,ob E3-3 Jg6jgo oor3rq,ob$o63bqrr 0orr36r'rboU 8o36 1 bgj$30b6r6c.o3
qgrqg6g6oq',3b3bob 6oqgb.rb ,,J6erg3bogqr bras6er 0r'rbgq'3or.> U36$ogo6o6Cbob Bsor6Cbob
$gl-rol-r, Ugr6q-o.:r6gobr
qt cn3Er$o3olr 5;61r.>%936olr Bgb.>b3b", ,,J6oggbo3qro l:,:a.>6rn Or"rb3q'otl
3r6rng3bo3q,o 5s63ootr6gbob brlot6r'rgb3bol,r 6rbl-rr%q3r6ol-r $3bob, J6oggl-roUE o b563oor6Cbob
b$rber6$obr q9.> $gbob qr,:6$3og3bob ts3ttb3b" qr,: ,,J6rngSbogqro l-r,:art6r'r 8r'rbgq'ggbolt
or6rAe3bobror erbrbCE CbCbol-rr qrl og6r6jogq, 6u65gbtso 6r6t$oq,3bob $gl-rotr, BSlrsbr0obo
og6r6jogq,o 6c65obor3ob 8o3gor363bgq,o E<nbgq,gor.r or,:6r0qrgbob3bob o36r6jogq'o
B$rnbror3rq,oLt 6r6l$bq3t6ob E3lr.:bgb".
brbrbq,CbUq,o ,,br$6r.r b,:0lsbg6ob BXUrbgb' ttjr6or3gq,rnb Jr6o6oU r0cnj03q9g6ob$8ob
0r6br%q363q,o b30r'tg6o66gq,o 0oorbo363bob eBArUrBoq,Cbr ra Q6oAQC 16 0o0bqrr6r, t6rg
g.}3{h3ts smfubb sq6o063qro 3.:6o6ob 2017 $qnb 1 or63t6oq.or6 s0oj0gq.ogb,:b'
3.2. J6r.r36r03bb3/jpit6r'r66s03bb3 bb6r'rirr3oE o slro663b3bo
b.:ggr6rq.oqgbor 6r"10, 6rqr39gq,o 3t6o66r89botrr Qr CaCJ6oA6r0gbobro6ob, 6m0qgbo6 0o0qro6.:69
$q,olr 10 ogoL 5r60r3q,obrBo ro8olrgbolr erbrq,o 0rBgg63bq,oor brbororqrgbt, 2017 $q,olr OogaSgob
3r6o6ob J6rngf,goo 6xn3rq'oU$o6gb3q,or ltroabcbgbob Oq3gq,rnbob 9c6qrr .>6 o0rgg s.oo6g9ca
0g6r6tsg630r. fig8mo 0r'6g0gqr 6b6oqrBo $r6Ernqg5g6oqror otr J6o56$9bo/j39J6o66.:09bo, 6rnflgq'orr
10 or3ob E3b6gq,X0ob ErB3gbgbgqro 2016 $q,ob 6oga5$ob 3r6cl6oo 6r6lrrbq363q,o $q'o36o 660ob
1e
6cbrbq,3bgq,o,,t-rrxr6o bJaurbU6ou 0cbJbca" bJCJ6(')g0q,ol.t 3.;6r'16o.
70o6-1bC 6r3qrgbor, cngOgr Orn0t3tq,o
$q.tt bogaggob 3rbc"r6J6r"rglgoor Orcno sbogbgbgbo oic<6qrgbl .>6
o0r3g qrrnEgica 6r6Bg6qrgbr:
10030b
qgrbrbgq,g0r
ar66s6obs6.
椰
J(')qgc)
2504
$grE ao0r6%Cbott ofu6rb6Q3d$Uf,ot
2902
$36o16.: qg.: trc0bgqt6c'r 6$lorq,gbr
2904
2016 ocPob
cqqg6X6.> -6pboqoo0D0or
Oδ
qt 3oA&rCgC6Uq,c,
(駄gu6
2017聴
"b
355o5ob
36oO」 00
&b00b%∞ δ
翻 Oδ bδ 5) (III,δ 6盤 ∞5δ )
%
170,550
63.1%
183,950
7.9%
24,831
625%
43,098
736%
6,221
342%
9,743
566%
425
29%
550
294%
17,5∞
58.10/0
19,5∞
11.4Dる
89,611
641%
110,074
228%
6,500
60.5%
6,765
4.1%
32,904
515%
32,255
‑20%
48,594
67.6%
61,900
27.4%
82,820
523%
93,055
1240/0
1,000
57.3%
1,000
0.0%
4,025
14.4%
4,050
0.6%
7,000
44.6%
6,650
‑5.00/o
19,150
‑43%
0r6o6ob, 3r'r6g6arqob,
3rgtso66r00pqxn0ob
渕鳴Ob゛ δ
Uobgg0gbo
320210
320211
320402
36r.r363q,o brb$r3q,er 6603bob qtlfu663r
qrr 0cr6o$r'r6o66o
blas6rn b3erqrob 0ob$r3ql3x6ob
$ttsbbJ<n6$oor glc63fu 3q, grogr
bsbgq,0$ogo brtl$s3q'r'r' lr,>Es6oU66rn
66$g3bo qrr rbrq,gric6qrgbotl
$lb,:q'oli3b.>
320404
blnJ - 6r5oqg0ob brgr6offir'r6otr<'r
32()501
110996o316r.r g6r6ggboU 6rg30obr qgs
66gt6o
t-rr0gg5og6rn
6q,63bob fuq,03$gobl
icrnpqrU16$0.>5corygOqxn
32070201
sps$CbCbUq,Cbg0oU obg6rb$61f $36olt
6cfuoorrttgbr
3208
ccnrU$q13q,olr 5r0er$36.: ttjr6o63q'r'rb
350304
qnJq,slAob0C0A6r'r0o bs6gqn6oSo
3505
SrEroqp0c
06r'r0obr qrr qrblj03boU bobg3Oob
63grn60 gbob J6r.r66r0r
grtbg6ob 0gbogoJrqoggrJob qgr
qggtsgorotl 0g6o6oJ;q,oOCOotJ
360103
370703
370704
Brq.:q,0oms6o begqgbolr
Or'rbbqyo0obcor3ob Ao$oq$b3qn
bgbgbt6o3o ro6ob qot630uqlCbob
obrbqrg6S0ob q<'r6oMqb.>
o6o6rgoobr qrr qg636rgob bolg30gOotr
grgOaob3bgbr (WB)
lrngq,ob 0gg66g<nbob 0e4gg66o\cnb'
br$x6bg $Ocpo0obr q9.> 0qr66.>qm0ott
20,000
4,800
23.6%
8,790
83.1%
5,800
61,7%
5,800
00%
2,150
44.00/o
2,150
0.0%
J6o3jgo (GEF,IFAD)
5300
5600
IrtroJ - og6oqro3q,o prbOrt6gbotl
lrs0ltbg6o
ttlmJ - bjrt6crryqxnb gobc6bg6o
0r"r6ogar6o66ob
tt0ttbg6o
あの∂汚うの δα あのの ぐ の D Dι %み 勿 δ%ο
3汚
う うヽ
■
灘
θわ汚οぐ ο 92θf6防 ぐ ι 9う 0う ぐ の う99ο ″ δοι l力 の
̀%あ の
οの
ttq帰
の
のι
ω
ι
δ
・
Dσ %qθθ 聟 のみ Oθ あ ″ θ σqθ δD 29″ 殊Pο
り
JD5
["̀θ り
%汚 (ω δD
23
br6$Cgq B30cnbg6gb0o bb3.:obr 0o0qro6r6g $q,ob .>or3oUgbob gg6q.og66oJt q'r ao0r3rq,o Sq,ol,
6966sb tsrn6ob BXbdqpbgq,o.> qr,:3.>3Bo6Xbgqo ogrd; 0or.>36obob Jt6oot6ogggXbob rE bgt6pjou6,.Jcg
63q,oq,gbXbtt q.or qobJ666ogq, bxior$$C$oq,gbgborr6. o1906.>, 2017 $q,ob b,:fuqO$ogm boglpgotl
Arq.ottrtbq.oCq,C0ob qrr6g58golsb, bb3r Sotgtg6or6 C6orq' 0otrbEg$er6oq,or 5sor3.rqrolr$o6gbgqr oj6gtr
6JrUq,o er Aoaq,o6r63 $q,ob ts9l6gq,gboU 6gbqr966oXbo6, 6rorr olr3oq)r6 ojbgb r6oqgbgqro $qoL
brbar8q,r'lbrtso 695096ob b8o6o 3rnt6pigot6gbgbo q.or gb6g63gq,gogoq, oj6gL ror3obgbob tsgb.:b$oltobr
br6br$qg6uq, bC68,:borr6. 6.>5.>q,oor.rqr:
.
06rr0ob, ys666a3q,o0obs ps bn6osq,g6o ps1gob brAo\olr)hab ,,ts6rn0obr er ebbbCACbob
l-robg3Eol-r 6ggo603bol-r J6rn56r8obor3ob" (35 05) boga3$oo QrAOJogCbCq,lo brbt-tt43bol-t
,:or3ol-rgbr 6rlJUq,o fq,,Cbob 5.r6E.:3q,r'rbttso bo6orgq,33borl6 oger qtr3r38o63bgq,o. tsXcgg5rq, 2015
$3q,b J6n66rEol-r tsgtr6gq,3bob 0rB3363b3qro $q,og6 qrr6$3oG0bfq 6368rtior,:6 18.00,6-l,t
ArflO(nq,er. 2016 $q,otr boga3gob Jr6(')6oo) .:q6oEbgq,o J6er56s6ob .:bo66gb3bo 4,025 ror.rbo
q,rr6ob q:r,l6g%3 g.r6ob.:%q36.r, crrgEg,> 10 or3ob 6qr6r'r8r63oboor 6rb.rt6agq, oj6,: $q,og6o p60ol.t
Otrcnqroqr 14.40lo. Oogbgqr:3sqr rEoLt, $l6Eerqr6g6oqro 3t6o6oLr Jr6r'rgj$oor, 36rn66l0oLo6ob
5r0r'rgogoq,o rbo563b3bo 366ots363q'rnp ob6pgb.r qrr 4,050 sor;b q'r6b tsgrq656b'
,>6rq,rn6og6rqr, ,,qro3q,r'rEob63Eqrgr.r0o l-r.l6gqro6obr.r 5.>6rorq,gbolr" j3gJt6cn56r8ol-t (35 03 04)
rl-ro56gb3bo $r6Eoqrg36oq,lo 3.:6rn6ol-r J6r.rgjgoor, EoEqro6.r6X $q,ob 6trgr3l,r;qr, 1,000 torrbo q,l,:t6olr
qrmbg%g 6r6ob.:%q36,:, org66.1 10 cn3ol-r 6,:66r3q,r'rbr8o $qrogt6o 656Eob Ebc'rqrrnqr 57.3olo-or
ror3obgbgq,o;
o 6s6saqtg6obs gl
Ur
0g66og620ob bs0o6obg6r,tlt J6er56r0r ,,rcr,JUf q,CUE',oU 6l0rn$3X31
jr6or35q,r'rb" (32 08) 635gqrr6gq,rqr qrrbsq,o ror3ob3bob 0,:B3g6gbq,oor brbororqr3br qrt
6rbgq,o o6o $q,ob br6ar3q,mbrtso J6o66r0obor3ob 6r0grggrgoq,o ubo663b3bob b6gq,rqg
ror3ollXbr 336 0r'rb36bq-or. rbrq,rn6o36o gg6q36gor 6t6dgq,q-o3b,: 2016 $3q,b,:6, lr;qrr6 10 cn3ol-r
0qr5r.r0r63rnboor 36r.r56t6olt g.:6gq,3btso ror3obSbgq,o btbbt63bob 0rn6gq,r.rbt 43,291 lor.ti.lo
q,r6ob qrrn63'bg qrrgojbo6q:r, 6,16 $q,og6o a060o1-t (82,820 sorrlro q,.:6o) 6brnq,r'rqr 52.3olo-or.
brg36rqrqgbmr, 6r.10 tq6o66gq',o J6m66rdoLr rUo663bgbob c.rqrgbr.rbr 2017 $q,ol-t bog13$ob
3r6cn6ob J6rn3jgoor 33q,r3 ob6qr3br q-or 93,055 rolru q,J6b ggr.rqrqrgb,::
.
ab7()s)Bob br0o6obg6nLt ,,0.:6o13o1.r, 3rn6g6oq,oU, 3,:3tso6grb0gq,r'rbob qrt 3r'r0Jo3OC6Uqo
bol-rgg83bol-r" 36r'r56.:0,:9ca Q9 04) 2016 $qrob bogaggob 316o6oo 6.rEergrngoq,o rbo66Xbgbol-r
r.rqSberbr8 6,221 tor.:Uo q,l6o ts3tqrgo6t, orgE6r 10 ot3ob Eqr6rn6l6Soboo .lat3otlgbgqr oj6.:2,125
24
rorl.,o q)r6o, 516 6366ob 8boq,r'rqr 34.20lo b $:66o.:q-oACbb. gEpJ lqo6ots6ol,r, 6n0 20i7 $q,ob
bogag$ol,t 3.:6r.15ol-1 36r'r3jgob 0obgqr3oor, :q6o663q,o J6r.rg6r0ob rboS6gb3bo 56.60/o-oo:,
o9c6qr3br qr: 9,743 rorb q'lr6b ggoqrqr3b:;
o $r60mqr536oqro boga3gob J)6rr636mOCOo rbcac oor3,:q,ol-r$o53bL ,,bar6o lr3r'rq,ol,r
Eob$.:3qr3gbob g6rblrJo6goor g%6p633q,gmgoU" j33J6o66r8ob (32 02 11) rbo663bgboU 11.4olo-
oo 'b6e)b, 6oU 63qrg6rqrrg J6o66r8ol-tor3ot-t g.:Erngergoq,o brtrb6gbo 19,500 ,:orrb q,.:t6l:
ggoq,q-o3br. or3E6:, b.>g36rqq3brnr ol: g,>jgog, t6r.r8 Eo8qro6,:t63 $q,ob 10 or3ol-t g.:50.r3q,obr6o
36r"r66r8ob ror3ob3bob 0;B3g6gbgq,o $q',o36 5393.>t-tor.:6 6oErt6or3brBo 58.10/o-lt ts3rqtg36l-t;
.
6CAoa6Cqlo 6s6goots638obs er
o5g6;b(6gi(g6ob lL,:0o6ob(6ab ,,$gsq,0er6r6r63bob
o6B6rUO6UCOU6ol-r ;gqr5g6r-6CrboE',o6r0oou" J6o66;6.:%3 Q5 04) 2016 $qrob bogAS$ob
JrbmSool brArrogr.r 170,550 lor.:l-ro q,:6o, broqrr6r6 10 or3ol,r 8qr6rn6t63r'rboor 107,553 rorrbo q,.:6o
er $qofl6cl 6956ol-r 63.10lo ojbr ror3ol-rgb3q',o. 0o3b3qrr3rqr r6ot-u, 2017 $q'ob boga3$ob 3r6o6o[t
J6rngjgoor ;q6ots6gq,o j33Jr6r.r56.:8ob sbogbgbgbo olc6qtgb.r 7.9o/o-oa q.or 183,950 ro,rbo q,56ob
q:r'r63%gr 6t6Lr%q36gq,lo.
btbgq,E$ogo rgqrogob br0Lsbgr6ob E3g.>bg6oor, 0oics68g$r'r6oq,or, erarOCbocDo gg6,:q.oq9br
Ar6rb3oqlegb o0 J6o66r0g6ob/jgJ6r'r66s8gbob qgrAC603ob,) Ar B3lr6gq,Cbob C$IJCbSC, 6r'rEqgbo6
AJtJUq,o r6/qrr 0o0qro6r6g brbog2gX6o $q,g6otJ br6argqlclbr8o brlnrorqgborb rorSobXbolr (rrbrq'o
0rB66pbqpbocn, 6rorr qrrbr6g60o brbogap$o $q,obo5ob gtt6g639qrgo3oq' oj63b brbogap$o
brbb6gbob XgXjgorbo brAc.luCbCbr er drobbCbCbob ror3oUsbotr BXbrbrOobrobr 0o35p$ob Jr6o6oo)
q.or8$Jo6Cbgq, 6960rbcnr6.
grq,JCCq,o 36o66r0Xbob .rbo66gb3bob g3q,oq,3bol-r 6r6qr.:, bogag$ol: JJ6erbJ6r'lCC0%C
or6er6olgq, br6Ar66Cboo br6ror6o 6ooroor3bgq,o obgo66r6ool-r Oob3qr3oor, 20U $gq,b o696Egbr
lcer6og6oo brbogaggo mt66,>6o%r6oob ArUdACbr .>6 bbgq,0$ogo bopag$oqr.:6 qrrgo6.>6Lgbob
tsC$CgC$r. og06r, brgg6,>s9qCbor, 6,.111 2077 $qob brbgq,O$ogo bo321X$ob rlro66gfubBo $q)tg r6otJ
5m3rq,ob$o6gbgq,o rq6ots6gqo brbogagger o66.>6o$r6o3bobor3ob br6cirrumBo b$og1p$rn
Itbb6gbo. 3gr6derqr:
o 3rbc.rbJ6o3ig9ca or.:6qr;6orgq',o 6r66r6g3booro b.r6;orol-t 3ob3qr3oor, 2017 $q,oqgrb gj6qg3b,)
LrboJ ,,brjr6or3gq,ob b:o633b6ogor.r l-r.:rg36go" qrr Oobo gg6jgo36o CarOcbr bboJ ,,89$r66r'r3bob
5.:63oor.:63bol-r l-r,:r536grnb". 6ogbgqt3rqr r0ol-rr, 2017 $q"U Urb3q,6$ogo bogaSgob
にJ
.:lro66gb3btso20 (J6c.r66lEgq,o Jrneo 49 00) lr;o633lr6o6oc.r bsgg66r.rb q6btgobl6bgbq,4g
5rOr'rgc'rgoqror 1,750 JCDJbo qrr6o. r0rlrorr6, b;rg366rnbror3ol.l rg6ots6gqro c.rqrgbmboor lr,>bb6gbotl
6r0rngc.rg.: 2020 $q,ob Btcn3q,ocn UergCql$qlo36le r6ob 6ror3tq,ol-r$obgbgq,o 2017-2020 $q,gboll
BDD-ob qgm3g0g6gtso;
o 5r60.:6ggbocn br6.:orBo rbCaC tq6ots6gq,ol, 6cn0 bboJ ,,b.:j.:6or3gq,cnb qrrbq3g3ob brbgq,0$ogo
bgqgtOb3qrpq,c.rbob bl0brbg6o" rqr6 plgobrbbqr3b.: brbgq,E$ogrn bog2gggoqr;6, cogOgr, .:0
tsg0crrb333r0o6, 2017 $q,.lr bogsggEo q;9cq3g3ob b3p.:6bgqr3gq,c"rbolr b.:0btbg6obor3otr
Sr0c.rgc.rgoqro b;boga36c'r U,:bUt63bob rnp36c'rb.: 1,180 .:cnlbo qr.:6b ts3rqr66b.
4. brbgq,ff.E* grq,o
btb3q,0$ogo bogaggob 2017 $g"U 3r6c.r6ob J6c.rgj6ob lrtbc.rq,oc'r 316o,>66o11 Oobgqg3oco,
blb3qrO$ogc.r 3rq,ob l.l$r6c.r66crbc.r bq36gqro 0c'rggq,c"rbr 15,909 Oqr6 qr;6olr c'rqrgbc'rboor 5r6oll9cQ36J,
619 2016 $q"b qrrp60oqr 0$3963bgq,b 1,334 0q,6 q'r6o(J., (9.2o/o) rq30r$3br.2016 $q.1, bogag$otr
br"rq'cn
3,:6c.r6oor, 0o0qgobr63 $q.b bc'rq,erb bsb3q,0$ogc'r 3)qlo E0J-ob 42.6o/o-\J2t brUO6')q)QCbJ,
$,:60cnqr66oq,o 3r6er6J6cngj6olr OobgqggocD, ;6rq,rn6og6o OrB3gbgbCq. 44.2o/o-tt tsgrqr6gbb. tsCqQCbrqg,
2Ol7 $q.b bc"rqrc'rbrcn3ob 0r'rlllq,c'rqrbgqoJ 3rq'ob $3o6orob o6qro3l$cn6ob (3lq.,o/0ts3) 1'6
J6r'rgg6ggq,o 3g6i6ocn %r6qr.:. $rt66oqgp6oqro boglg$ob 3.>6r"r6ob 36c'rgi$ott 0obgqg3ocn,
b.:fuq,0$ogrn 3rq,ob 0rn6gq,cnbr ff)J-orr6 0o0s6cr6brtso $q,rg Arelrh60gbb brjr6cnS0q<'lt brn6olqg6g3c'r6o0o3g6o gr63ocnrt6gbob bgr6rgggol,brjr6crggq,rn 2020"-oo qrr(,Ag6oq' 40%-o16 6ots63qb.
2014
2015
2016
2017
00
8δ J00
36o65oЪ o
36o65dЪ o
9,313
10,397
13,161
14,576
15,909
34.7%
35.6%
41.5%
42.60/o
44.20/o
2,017
2,570
2,828
2,998
3,563
%003‑o55
7.5%
8.8%
8.90/o
8.8%
9.90/o
bb6δ 60o 3δ く
で0
7,296
7,827
10,334
11,578
12,347
2013
8δ
bδ
bO響 0'0803。 響0
%033‑oδ 5
」
00
95」
の 物 あのι
∂ぅ
「
bδ 8o5δ o
20 2077
3δ qPo
$qob brbgqrO$ogr.r bo3?lXgob 3rbr.r6ob J6rngigob lt&nq,erc'r 316o16go, orr3o VI.
21 0r.rbr630or cnr3bgbrpr.rbolil qg,: tsglr,:qrr6obobob
gt6g63gq,Ltgrngrqr, obqgo3rgo6o eJol3q,oq,oJ 2016 $q,ob Ooga3$oll
3rbr.r6olr 0oq3bob 0r'r036gtso .:6b3bgqr 0r'rbrg303bb3 qrrg6qrboboo. p6derq, 00J-ob 030orbp3r0o ,:qgbgq,or 161 2016 $qroll
0rnt-rsq,rnp6gq,o 06ots36gqrob.:, r6r0gqr $qrob erus$gol.rBo J6r'r66rn1ro6gbgq,o 0,>Bpfubgq,o.
26
%003‑∽ δ5
27.2%
33.9%
34.3%
6b6oq,o 10. b.:bjq,1ffoga gsq'ob 0gb,:bj6 0a6s6j020olt 9o6s0qs 2013-2017 ffq'3bob 1obgpgoot (0q,6 q,s6o),
lrlbgq,0$ogc'r bog2gggob "g)q,q,Cbuq,gb3bob 3q,gbob" 0gbq,oor gtUr$g3o brerbrbeCq,gboll
0c.r6gqrob; 0o0qrobrt6g $q,obcn3ob qrgg60oq, 6rB3g6gbgq,orr6 tsgqrr6gboo qrubq:c'rgboor 55.8 0qrb
q',J6oorrr br%6eoq,o. rq6ots6gq,o do6oorrsgrqg blgr6gco 3rqsgCbuqgbgbolr 6r956qroqro Orrcgq,erboor
eJEr6BocDu 6rbJo6c.rbgbgq,o. 616 ts3gbgbr b$6rng36$rn br6aSbob (,rgr63rb, 0o0qro$l6g $gqrcnrfl
tsgqrr6gbocrr 2017 $q,ob 3t6cn6ob J6c.rgjgo ocn3.>q,ob$o63bb 23.7 0q,6 q,l6oo 6l3q,3bo br36cn636$c't
br6aob 5r$6rtt.
0orr36crbob grq,ob 0er0brbg6gbob br6agbo
466.0
c, l
2Ol4
l-l
2015
150310
2016P50r
20175s50s
I
I
r 36er6g6go D do6oorrqro orl6b.:
pos66s0s 4. dotgaabob gsq,olt J6oryg6(obs ps do1oaspo ot1bob qtsgs4gob b,:6y3bolt 9o6s0o3s (0q'6 q's6o/2.
4.1. brbgq'Ofogo 3)go qrr b.:bgqrO$ogn ils$r60m6bo
gobrbborr Ur0o6ob66c.rb 0o96 5.t0arfu3g53b3q., Qr rbCaC, brbgq'O$oger bo3a3$ob $l60n'rq$,36oq
3r6er636r'rgj6tso 0r'6g0gq,o b,:bgq,0$ogr"r 3rq,oU 0rn6gq,r'rbt
Oc'rogl3b Obcnq,arqr ll.:jr6or3gq'c'rb
0orr36e.rbob, g6rn36gq,o bs63obr qrr brb3q,0$ogcnlr 0o96 616r6$o63bgq' 35qU. cn303,: brbgq'0$ogc'r
tsgj06oq'o bl$160c'rgbotl
3rq,ob a.:Bpbgbgq,o 16 0c-ro6r3tr brbgq,0$ogr.r $oq",cnb6o3o 0r'r6;$oq,grnbocn
0o96 rqCb3ql grqllJ, 0ro tso6olr r6G olr3or br3rq,r'r 3rqSgCb3q3bgbb' 6cn03q'orr qrlg'l63rg
brn6gogqrqrgbr g0grq,r'rp tlrbgq,0$ogr.r bogaggoqgr6. Er5lq,ocntqr, 2017 $qnlr bb3q'a$ogn
do6oorrqgo cnlbbolr qgrg,>63ob 0lfugbgbgq,o 16 Ornog,:3lr b$o3a3gr'r $qmb 0rbdoqica Srbbo6goCq,Cb3q,o ti,:0obro gdlorSo
jsqrq,qggbob g0olrooor gsqrrgs6pq,o LllBobrr.r grtro;6o jrqsq,qgbob orrbbrlr;
22
27
bogl6gob 3rbcr6ob J6c'rgj6o oor3rqroU$obgblr tsJtr ,,63js6o9crgc.r6ob"23 2012 $Cqt 5.:gcn60gbgq,o
btb3bbc.r qrr brqrobo66cr bgq,666gq,gbgboco $.:60c.rtsc.rboqo grqsggbgqrgbgbolr 0o0qro6l6g 6t$oqrol.l
(20 0q,6 q,.:t6o) qr;gr63;b (J6crg6.:8gq,,o Jmeo 37 05 03;z''. brg6cnrtscn6obrn bs3sq,gger ger6qrott (IMF)
0o96 0g0g0rgbgq,o brbgq,O$ogo go6rbb3bob b6r6obgo3ob brfuq,Odq3r6gq,erb Oobgqrgocn (GFSM
2001), o0 Bg0cnb3g3r0o, 6rnq6bsg 0bgbQbq,ob ($ tsg0olb333rBo tsJb
0ogt6 br36gqgo$c)
"0gjr6obrgcn6o")
grqqgCb3q,gfuboU 0cn0bsbg6gb.r bo66ogqeCbr brbgqr0$ogob 0o96 rjgogbob qgr bb3r 3r8o$rqoLr
lc6qgob tsCqgCbrqg, 0olosb8g$r.r6oqros, 6rn0 r0s3qr6cngqrrqr obo sqol6Sbgqr oj63lr, 6o6er6g
BrqlsgCbuqlgbgbob ic6qgr25. s0rbor$r3g, brg6ors6c'r6otlo br3tqpgc'r gc'r6qrob 0o96 0g0gtsr33bgqro
gob3rqg6o g.:0$3o63sqrc'rbob brbgq,0dq3r6gqrr.rb (Manual on Fiscal Transaprenry) Oo$qg3ocn, r6rnqrgbr6
brfuqr0$ogc'r br$s60c'rb gobr6bg6o 0qr5r'r0r6gc'rbob s6sqrobocn Erorgqro bqrgbr, 6c'r0 ob 3C6
0org0b,>bg6gbr Oob brbgbbrn ArqleCbuqlgbgbb, ilrgoro Lrobgbbo grqrq3buqlgbgbo U6QD mbrbrntt
brb3q,0$ogcn 3sq,ob 3r'r6gggqBo er
16 Ubsgr Ombqggb Oron Jo6r'rbocn StqqgCbuqgbgbrqr
qrr3q'rbogo6o63br26.
brgg6lqqgbc'rt, 6c'r0 b;bgq,0$ogc.r $oq,rnb6o3o 0m6.:$oq,Srnboor 03j86oq'o br$r60c'rgbotl
Brqsg3buq,gb3bo $.:60c.r;qrggfu6 b.:bgq,0$ogc.rl-r Jo6c'rboo grqeCbuggbgbb
(Contingent liability) qrr
[tg6orrtsc.r6obc.r lrl3lqrg$cn gc.rbqgobl org bb3.: bsg6orrBc'r6olrc'r cn65r6ob;Sogbolr 66cn096qrl0ooo)
0o9cl6tsg$cn6oq,or Orcno g.:or3rq,ob$o63b; b;bgq,0$ogc'r 3.:q,ob 3c'r6$ggq'tso. ,>j3g UEsQr ;qo6o66c'rb, 6c'r0
g36c.r3,:3tso6tso g6c-rg6uqo sgr 6g6oc"rbgq,o r66r6otsgbob g36r'rJgq,o bob6g0ob (ESA 2010) q9r6366oll
tsCqgCArqg,brbgq,a$ogc.r b.:$.:60c.r3bob Eog6 ;qgbgq,o 3rqsgCbUqgbgbo bsoo3rq']ob$o63b.: tt,:b3qt0$ogc't
3.:q,ob Jc.r6gggqtso. 0rg;q,ocnrqr, ESA 2010-oco,>q6o6bgq,o 6g60r6oob
ggq936r3ouqo 6gb33bq'o3oU
6g6$6,>qp6o 0orr36c.rbob (General Government) grq',o, 20i3 $q,ob 0qg5r'r0l63rnboor, Srob;6qrr
12 0q'6q
g36cnb oqrgbc.rboor, ltoqgrbrg 7 0qr6q g36c'rlr %6qr; 5,:63o6c'rbgbUq. ogc'r blbSq,E$ogm br$l60cngbol-t
Btcn3q,oor 3tq,ob Jm66ggqrtso27.
23 0991603orr
qrs r6sbr0g$r60ger (r5l3r'r0g66ogqro) og6oqngq,o Jo63bob 6g3b6tloli Oob3qr3oor OJb ,,03jo6obr$r'r6oli" 100o/o-
orbo $oq,ob 0gq,r.rbgq,o.: s(r)oJ ,,bogq,ob 03gr163r'rbob J6r'r3jggbob 0,:6or3otr lr,:1636$r'r", 6rn03q'og orr3ob Bb6o3
lilj.:6cr6gqrc'rb bgrgq,ol.r 0gg66gr.rbob br0o5ob66c'rb boll$3Oob ts30,:qr63bq'r'rbr0ou
2a rq6o053q,o Ooicbobt6omboor 2015
Oqrgm0r{fur.rbocn
25
$3q,ti bogaXgoqsb qr,>obl6as 26 0q,5 q'r6o, boq'r'r 2016 $q'ob oi$r'r0b6otl
qrrb.:ttr13q,oo 21 0q,6 q,,:6o (p30,> 23 0q'5 q'5f1o)'
IMF, (2001): "Government Finance Statistics Manual", 6. 161.
26 IMF, (2007): "Manuai on Fiscal Transparency",bs.
47.
2Thttps:/iwww.bundesbank.de/Redaktion/EN/Pressemitteilungen/BBW2O14/2014-10-023erman-maastricht.html?view=re
nde rolo5 B D ru c kve rs io nolo5 D
28
lq6ots6gqro 0o0t6orgq,3bocn j0gqrooro qc.rSobdogbgbob 6;b;9.:t6gbq,re, 06ots36gq,c.r3l6o
$obrJo6cnbu b.:bgq,0$.g. Ur3go6gb.:tso r6b3bgq,o bs$tt66c"rgbob grqsgCbuqsbgbolr rq6o6bgr qrr
Elcno 6oll3o.:6c.rboll ts3grbgb,:. r0 0b6o3, qgrqrgboore Uber tsgg.:llqrgb go6,:5bor.: br0o6ob66rnb 0o96
Bt6,:6gbgq,o lt.:bgq,0$ogrn b;$,>60c.rgbob rbrq,o9co, 6rn0gq,o6 cn.:6 3t6cngob 2017 $q.b bogaggob
$r66c.rq.o5g6oq, 3;6c"r6ob J6c.rgjgb. qrc'r3g6g6gob Oobgqggool, 2015 $q,ott 0qr5o6.:6grnboor 6g6g6lq,g6o
b3qroUggqrgbob 0gq,r.rbgqrc'rb,>Bo o6gc.rggbc.rqg; 175 Ilr$.:6Oc'r, broqrl6tg b.>3;t6lgqgc'r golr3rqrg6o
6oll3gboll tsgg.:bgbolltor3ob 6r0c.rorbc'r3oq,o obgc"r60rgol (lgqrot6gbgq,o gobrbbS6o l66r6ots5gb3bo qrr
bb3r Jo6r.rboor 3rq,qrgbgq,gbgbo) $r60c.rp&l6oq, ojbr Obcnq,c'rqr 65 lll$160c'rb (37o/o) 0o96. l6lqrobol-t
0CSgCarSg qrrqr5obqr.:, 6c'r0 lq6ots63qro 65 bl$l60crtl 0orq'o;60r 3rq'0,>, 2015 $q'ob 0qr6r'rfl,:63cnboco, 0ts3-
oV l7o/o fig;qr5obt (201a $gq,U - 14olo). ,>flrborrb ;qbr5ots6r3o;, 6r'10 0gb$.:3q,oq,o bl$r60crgboqr.:6 25
bt$r60r'r (38o/o) ts3grbpr 0;qrq,-6ob3orbrqr, 6c.r0gq,or,: 0orq,or6o l.lrbgbbo grqQCbgqgb3bo (2015 $q'olJ
0qg6c.r0r6gcrboor) 0tsJ-otr 9olo-b g$cnqeCbr'8. rq6ots63q,o bl$.:60c"r3bob 0rqlq'o 3ob3.:q'36o 6ob3oqrl6
6r0cn0qgo6;6g, org3o Oc'rbqr3bt Otoro 3tq,Sg3bgq3bCbob 6ror3.:q,ob$obgbl blbgq,O$ogrn 3rq,ob
2015
$q.lr orBgbgbgq,Eo, Or8ob b,:bgq,0$ogc.r 3rq,ob gr6qrc.rbr OtsJ-crrt6 0o0l6or3b;tso 5;o9c6qrgb;50.50/o-0qr3.
sqr6ogb3otl
Uc'lACq,oBC lrg0c.ro{0gq,oel6 6r0r'r0q9obr6g, brjr6cn3gqrrnb brbgq,0$ogc'r 3rq,olr
t6bgbgq,o 36rjgo3s 16 tspbrbrOgb,: tng6orrtsrn6obcnqr sqor6CbuE, 0ocnbo36gbb (,5 3C6
gb6gbpq,grntsb brbgq,0$ogc'r 3rq,ob ts3blfub obgcn60r6oob bobt6gqgbr qgs 5$$3o63rqrrnbdr.
tsCqgC6rqg, bsbgqrO$ogo lgqrogob bs0bsbgr6ob 0ggtbgbocn, 0oics6tsg$o6oqro.:, bsbgqrO$ogo 3rq'ob
Se6gggqrtso rq6o6bgq, ojfult brbgq,O$ogcr $oqrrnb6o3o 0r'r6r$oq,gobocrr 09j06oqro br$st6Orngbolt ol:
b.lbgbbcn AtqlqgCb3qlgbgbo, 6o0gq,ors qgrgs6gr6 brn66qq,qggbs b,>b3q,0$ogc'r bogaS$oq9r6. 1563o69'
0rqrq,-6ob3or6o brbgqrO$oggr b.:$c60ergbob gob3sqrg6o 6ob3gbob 0.>$X6olqrobgbob rq,b.:orrboqc6
gr0r'r0qro6r6g, 0obrbBg$rn6oq,or, b,>bgqr0$ogo 3rq,ob Jer66ggqBo 0.>oro lrl3rq,rn 3;qtqgCbgqlgbgbolt
rbrb3s. 5r6qgr r0olr.r, bsbgq,O$ogen br$r60ogbob goqleCbuqlgbgbob gob3.rqry6o $6gbob
Itt6gq,gcngoqrqg tsgbryrbgbq,,>q9, 06ots36gqrn3.>6or 6r6t6dgq,qggb brbgq,0$.g, b,>ft60rngbob r6.rq,obo
ffiCqls b$0q,O$ogrn br$r60ob go6,>6bp6 o6grn60r6or$g qgrg6qgbobocn.
28 2017
$q,ob b,>bgq,0$ogrn bop26goti 3rber6oli Jr6r'r3igot-r lr.:bcnq,rnrn 3lt6o$gbg or,:bqrt6orgqro ,,gob3rqry6o bgi$r'r6otl
0r36rng3rn6o0o3p6o 6ot-r3gbob rbsq,ojco 2016-2020$$" qrr.r3g836go, 6.20.
29
4.2. \t*&***r: grryob Er6or3,>
$.>66c.rqg6g6oqro 3rbc'r6Jt6r.rgCo.,-, brbgqrO$ogc.r 3rqroll 3c'r66g3q,tso ob6qggbl br0obrc'r 3rqrob
$.q,., 6rn0q,olr jcq36gq,o 0c.6gqrr.rbrg 3,563 Eq,6 qrrt6ol.l qrc'rbg9cg 6.:6obr%q36r qt 2016 $q,ott
0rB3g6gbgq,crrr6 tsgqr.:6gboo 565 OqE q,.:6oor o9c6qggbr. rq6ots6gq,o 9c6qr.r, g6om 0b6o3,
6rbJot6cnbgbgqror 2017 $gqb l.tBobro Brq,qg0bUq,gbob 365 0q,6 q,r6ob $0o6qgr b6qrob qrr5ggOgoor,
bcnqrgr 0ger6g 0b6o3, rbCaC 5,:0rn$6gqor 2016 $Cqb lt.:tso6rrn 3rq,olt 6r$oq0o lcqg6gqro 0,:Bgg6gbqtob
(2,998 OqE q,s6o) 0obrqrr'rqr6Cq,. grqgrls6b3boco. 3g6dr'rq, 2076 $q.b 6r'rg0b6ob or3olr
0qr5cn0l63c"rboor, brtso6lc'r 3lq,ob 6rBoro 3,149 0q,6 q',>6b ts3rqr696U. qr630b6ob or3gtso qg;6960oq'or 30
0qrb qrr6ob Ocrggqrcnbol.l g0obor qgr qgrlbqrr-rgboor 7.4 0qr6 qrr6ob do6oorrqro orrbbob qrrgl63r.
tsCqpCbre, 2016 $q,oll bc.rqrc.rb b.:bgqr0$ogn lrlBo6lc'r 3;qrolr 0cnbrq,cnqr6Sq'o 0mggq'c'rb; 3,171 0q',6 q.,,l6ll
brUoc.)q,sggb.: qr qg,>;bq,rngboor 173.5 0q,6 q,J6oor g;qrulr6b3bll
bogaggob 3tb(n6oor 6;6llrbq36gq'
%qg6Uq orB3gbgbgq,b (qror66r0; 5). r8rUorrS;3g, crlU brgocrr3rq,ob$obgbor 2017 $q.b 5r60.:3q'c'rbrtso
boga3gob 3r6co6ob J6c.rgjgoor qr;5g50oq, brtsobrc.r 3sq,oll $Oobqrt 9c6pob 0rBp63b3q'b (365 0q'6 q'ffio)
qgr qrr3garoCb- Elb 2016 $q.b bc.rq,c'rbror3ob bl0obrrn 3lq,ob br8crrob Oc'rblq,oqrbCq AoGUqc'rb,:b (3,171
0q,6 q,r6o), oo3oqgbor, 6c'r0 3rbc.rbJ6c.rgCO..t $lt60r'rqr6g6oq,o 2017 $q'ob bltsob;o 3lq'ob 6r6crrott
bq36gq,o 0c.r6gq,erbob (3,563 0q,6 q,r6o) tsg06o6gbr tsgllrdq,3bgq'ol qr;rbq,c'r3bocr, 27 0q:6 q'r6oll
c.rqrgbc'rboo (qro;66r0.> 6). gr0er0qgo6r6g rjgqgr6, 0oic$tsg$cn6oq,oc 2017 $qrob bogag$ob 3r6rn6ob
,36ogjgoor $o60cnqggg6oq,o bstsobro 3rq,ob loq3t6gq,o 0r'63q,cnbob qrr3c'r63j$o6gb.:'
g,3336Dgdr0o brCo6oo
L
﹁ I
一
iroEo6lo grgmtr
lbe3613qDo 0oglqroOr
(2O16 $cooU .116o6o)
r l
J
鉤判馴日
︲
目⁝
日
日
9
4
3ogagg0je'3UgDotr SoUoqrocp63qno
$6o6qrr t6pr
し、8o5o● 3● ● 0し 8‐ しo● o0500o
5● 3Φ o 31‐ 12‐
‐
│lli:]::
2016‑∞ 30し
一
一
us8● 5● ● 3● 0。 し 5● 8oo
30‑11‑2016
go.tg6s0s 5.
30
lustlo6lo goqrotr $O.
l5t669o 2O 17 $gqoL, (OOAAo)
UoEoElq
3oqroU
<2O 1 7 Sqaob
l5g36rjqoo
6ogjqro6o
.jo6o 63t6o3.{goo)
goqooU Oq iJoero(SrECqDo
UsEo6lo
6s8oo
31-12-2O16
-o3oU
eoqisAs 6.
brgg6rqrq3bc.rl ,,bJBo6tc'r Brq,SgCbuq,gbgboU b6qrobl" (tsg0cnbgq,rnbl bltsoblc'r EJIJoJ6o
jrqrq,qggboerb, bJ6er rjgogboUl) qgr ,,br0obrm grq,eCbgq,gbgbob 3q,gbol.r" Ogbq,gbob rq6o6b3ol.r
UJggogo3r. 3g6dc.rp, 2017 $q,ob boga3$ob 3;6rn6ob J6c'rgj$ob 0s635gq,o63bgq,o 6r'r603bob fu-20-9
Ogbqrob Oobgqr3oor, ,,bltsobrc"r gJq,sgcbuqgbgbob b6qrolr" Ogbq,o (,,gsbos6o j,>9.>qrqgbo, 0s6gs
,:;l6og0obs) rbrbr3lr brtsobrc'r grq,sgCbuq,gbgbob $0obqrr b6qrb. p6dr.rq, 0o0pg36c'r brbogA36cn $qrotl
gl60r3qrcnbrtso brbgqr0$ogc"r g.>lrot6o j.>qlqrqrgbob gOoboocn eJACb0oq.lor 1,332 Oqrb q,r6ol-r c"rqrgberboU
tsgOc.rbgqrr"rbob Ooqgbr, 6oG 0go6pgbr
$q.b 6r50r3qrc'rbltso qrrbrg;6o glbor6o jrqlq.,qrgbotl
Oc"rggqrmbocD (932 0q,6 q,r6o). 00sg0are, tl,:bgq,E$oBo BrtJorbo jrqrq,qr3bob 6l0r"r03gboco qrl6360oqro
3sqSgCbuqgbgbolr $Oo6qrr %6qrr 400 0q,6 q']J6tr ts3,>qrp6b. ,,bltsobrc'r SrqsgCbuqgbgbob 3q'3bolr"
0gbq,oor (,,gsbos1o ;lsgsq,q7\o, Er6er ,:j6oX0obsJ lgo6o6bgbt brbgqr0$ng. c'rbqro5r6ogbob
(b,:j,:6orpq,c.rb g6r'r35gq,o bs63ob 6o8r6cn 3rE,o) do6ocrrrqgo orr6bob qr,>gr63r 35 0q,6 q,l6otl
r"rqrgbr.rboor.
br0obro grqteCbuqlg0gbob $tiqgr (grbor6o
jryrq,q.ogbo, 0r6qrr rjgogbobo)
2016 $qrob
2016 $q'olt
2017 $q,ob
bCbAJ
10 cogolt tsrd6o
bc0ar
301
lr.:0o6sc'r grqleCbuqrgbgbob Jq,gbr (grtrorEo
j,:q,:q,qggbo, 6r6qrs rj6ogbobr)
6b6oq,o 1 1. bs0o6sa ArqgC\CqC\j\ob 6gq,oq,g0; (9;bos6o jsgsq,qry\o, gs6ps ,:j6og6olts) (0q,6 q,;r6o).
︐
D
lrrjr6or3gq,c'rb b.:bogacoc! Jr.rsg3ibob 0o96 6rbb;bq36gq,o gccaq,ob0o0g3gqrrnbob 36o66oJob
gror3lq,ob$obgboor, bogag$ob ffiCqr tsg0rnbgqrobr, grqrrbrbqggq,o er
Er8orolr 63goqgb.>
bt6gqrgogoq;e U6er sobrbolr tsgbsb.>Oob OopagggbtscPe. .:0.:bcnr5,>39, bb3rqr.:bb3r brg6orr0c"r6olrcr
g3gcngbo 36rj$o3ob 0obgqr3ocn, gc.r3qrol-r0c'r0g3gq,c'rbob Jt6o66oJo 53q,obbOc'rblr ggCq;r ts30erLgq,r"rboll,>
qrt grqrrlrlbqgqrotl bogaggtso 0cnq,or6o qo6gbgq,gboor lb,>b3rb.:69 16 g6qrr 0r.rbqrgb 0gOc.rbgqrrnbgboll
tsg06o6gbl ts3I-tbt0obo grqgrbrbqrgq,gboor, gtr6qr; bsbogag$c'r bobggOob 0l6g6gq,o6gbgq, do6ootrqgr
b,>3,:6c'r60qrCbqr',
,:jgtso 5;6b;%q36gq,o 5rOc'rbl3q,obo tsgOcob3g3gbob;. 5r6pr rOob.>, g36m3r3tsot6oll
6136oro brbogag$c'r J6r'rg3bob 0.:6353qro63b3qro do6oorlqro 6c'rt60.:6ogqro lj$o - "g36c"r3r30o6ob
go6;6bg6o 6gggq,rgol" 36dlq,r3l.l tsg0c.rbgq,c.rbgbob 3c'r636gggq, 6Jqg;bJbsg0q)Cb9sC 0o3gcn363b,:b (no
assignment of revenue) qgt 6g6obgq,c.rb3bob Egbrb.:Oobo gtqr,>lrtbqrgq,gbob 6r0c'r6o6b3oor lblb3rb (no
offsetting)30. 9cg0rnrq6o06gq,oqr,>6 6r0rn0qpro6s6g, brtso6srn BrqcgCbuqgbsbob 9ct6qrob Q,gsbosfio
jryrytpg\o, As6g)s ;j6og0ob;\ rq6ogb3ob r6b3bgq,o 36rj$o3r 396 3b63639q'gcngb brj$cr63q'erl:
bobogag6rn bob6g0ob gcn3q,ob0c'r06gq,cobob 3t6o66oJob qrrogrb q'5 16 ts33brbrOgbr 0rn60gq'o
0o0r6cngqrgbocn brg6crrrtso6oboqg rqor6pbgq, Ooqg5o0rlr. r0rbor;6, rfug 36qg.l rqo6oBbc'rb ob grj6o3,
6r'10 6rbgq,o $q,gbobr5r6 6r6bb3s3gbocn, $r60oq.o6g6oqr bo31p$ob 3r6o6ob J6rngj$br q)r A$rbC
orr6qg.:{torgq, ,>66g6cn qgo3g0g5ggbBo 0cn6g0gq,o 16 r6ob 2017 $cqb brfuqrO$ogrn gsborEo
jcqrqrq6bob grOr'r03gboqrrb 0obrqgbo ts3Oobgq'cob3bob qrr6g60oq'o OrBp6gbgqro' bogaS$ob
3rbo6J6rngC6bC cns6qrr6cngq qgoJ3AC6gtso - ,,o6grn60r6or
brbgqr0$.8r, 3rq'ob Bgbobgb", rbrbSqror
abcnq,cnqg brbogaggo $q,ob Os6doqica qrrbrgrt6o brEo6rr'! grqQCbuqgbgbotlr qgr 0obo $0o6qrr b6q9ob
Ocnggq,rnbr.
lr,>0o6,:c.r 3rq,or,:6 qgr3r3tso63boor, ;bg33 brg36.:qgqgbc'rt, brbgq,O$ogn Srlrol6o jlq.:q'qgbob brb6otl
2016
$Cqb 3rJo$rq'ob
6r63ocor6gbob 3gcnboo 5rqg.:qrg0gq,o brboagbo. p6dcnqr,
6rb3oorr6gbolr bragts.:c'r XAUtsOJ,, tsgoOgtsl3.:, br.rqrc'r Utj.>6arpq,c'rb 0orr36rnbl0 Or'lo$c'rbr32
br%6olr
,,bsjs6otggq,ab 3.>Jogsq,ob bs%6ob 5s6goas6gbob b(6.>(ggo;'i rq6oE63qr b$61$35oob qgc'r39036$tso
gr6boq,gq,or, brbgq,0$ogc.r glborbo jlqrq,qr3bob btgc6ob 5l63ocnl6gbolr 0o9c6ocn 5rbr$r6CbCqo
2e
lt3s6<n3gq,rnb brbo313gr'r 3r'rqg3ibo, 0gbq'o 4' J35i$o l(r).
30 Regulation (EU, Eurarom) No 966/2012, Council Regulation (EC, Euratom)
No 1605/2002 of 25 fune 2002 on the Financial Regulation
applicabte to the general budget of the European Communities, orr3o V, O3bqro 20.
" XbUts.t 0g0;qrggbq,r'rbr0o 0gqro,>6: brjr6or3gq,rnlr X3r.rbc'r0o3ob qr.: 0qr56rqgo 5$3oot63bob b;0o5oUgt6r'r' bc$6o53q'rnb
go6sbbor,> Ur0o6olr66r.r qt Ucj,:6o63q,oU 36er36gq,o bc63o.
32
bs3t6or3gq,rdr 0orr36r'rbob 2016 $q,ob I I 0robob 6r63r6ggq,gbl N791.
qc"rbobdogbgbo (br0c.rj0CSg. bCb0r) qrr 0cn6g0gq,or blEgtq,cn3rqrolb Jg6oc'rqgtso 0obrq$g3o tsgqrgggbotl
5r9ccn03oU obqgo3rgrnr63bo. qrrn3g0g66ob 0obgqg3oor, brbgq,0$ogc.r g,:lro.:6o jrqrq,qggbob br%6oll
gr63ocnr6gbob 0ob6ocr, 2016-2017 $q,cbtso bb3; 06ots36gq,cn3l6 qc'rbobdogbgbcorb g6co;qr qrrgg60oqro.:
tsgOqrggo qc.r6obdogbgbog :
N
8gttda3q,$ob,3g6ocnqn
t rAr'dAC(mAC6AJ
g3q,oqgbob 5,:6bo66ogq,gbr,,ltb3q,0$oger 3rq,ob 0gbrbgb"
3rbo6Bo, 6cn0 grlror6o jrqrq,qrgbolr g$o03gbr rtlgp brir6ob
2016 $qrob I6r6$rqro
grb3ocnr6gbobsoSob ogob tsgbrdq,3b3qo
2
0orr36c.rbr grbrg6dcobll grllor6o j.:qrq,qggbob 0c'6gq,r'rboll ict6qrrll
EtsJ-b 100/o-0qgC"
2016-2017 $$.
2016 $q,ott I 335(r$rqro
3rq,ob 0r6or3ob b66;6g6oob 5r0c'rjpg63br
%a6ojtlao qa1oltdoi\Sbrfa.
6OO"q," l2.3sJogsq,olt bsbflolt gs6goo'ts6j6ob 0ob6oa psg151oq,o
3
Jo6ggq, qofiobdog\sbot7 qrr3r3tso6gboor, 2016 $q.,b 22 o36obb 5;6bo6gogq'qrr 33q'oq'3bl
brj.:6or3gq,r'rb
,,brbgq,0$ogc.r 3;q,ob tsgbrbgb" Qr brbgq'0$ogc'r Srbolbo jrqrq'qrgbotl
3rbc.rbtso
6r0cn03gbob g6or-g6cn Oogcbcrb6oc.rbtqr gl6ob;bq36r
glborbo j.:qlq,qrgbob blb6olr 6r63oorr6gbolr
bgq,CIg$gcDbl. rqlr,:6o06r3or, 6r.10 g;bor6o j.:q.>q,qrgbob bsic6ob 5l63oorr63b':b bgqb 3$gr.rblr bt6363rtso
6,:tspbgq,o grborSo jlqrq,qgbob 0r"6gq,r'rbl qrr 16 r6oll l0ooq.,Obgq,o 3cn636COUqJc9,
gr63oorr6gbob bgqrEg$gc.rboll Oogcbob6oc'rbocn grborbo jlqrq,qrgbolr 30obo;' 0CQCbrq9, b36qrrn3l6oJ qlr
bslc6olr
qgra;ggboo 6.>60r6$gbrlr brlo6r'rgbb org 6r qrrar$gbocno br6pb3q'o tsgodq'3br ojbgb aoqgbgqro
gsbot6o jrqlq,qggbob gsao03gbotl g6cn-g6or 0o956cnb6oc"rbrqr bric6ob 5r63ocnr63bob bgq'69$gcnbob
qgr3r6r.r6gbr. r0rbor16.:33, cDU brgocDg)q)ob$obgbo bb3rqr,:bb3l j3gg6SbotD Qi br36orr8rn6obc'r
r.r6gl6obtgo3bob 6t0rn6qroq,gb,:b, Slbor6o jrqlq,qrgbob blb6ob 5r53oor,:63b1 $':60c'rlq9p6ll
b.:bgq,0$oggr 3,>q,olr 0r6cn3ob 96or-96or Urg6or;tsco6otlrnqr rqol6Sbgq, Oobrbb QJ obo ,>blbgqro,>
blb3q,O$ogcn 3rq,ob 0r6or3ob b66.:6ggoob qrcn3p0g6$tso qrl 1613rbc"r60qrgbq'c'rbrtso.
64 tsggbgbs 0gn6g qn1oLtdogbtb, 2016 $q.b 6cng0b6ob 0qr6r'r0r63rqboo, 0c'rbrq,rnq963q' Ots3-cnrb
0o0r6orgbt0o gllror6o j.:q;q,qrgbol.r 0c'r6gq,r'rb s 7.4o/o-b ts3rqgpbb Q) 2017 $q.b bopag$oll
0CSPCaX9, r6bgbgq'o 36c'r66r'rbgbob
3rbc.r6.36r'rgjgoorlg obl6Bgbgbtl 0jcl6q $36qrg63olb.
33 0mg30gq,o qrnbolrdogbc g3q,oUb6r.rbU
grbor6o jlq.:q,qrgboU or,>6qrrors6oboor lc6qpltr. gtldoqg, 2018 $q,oUror3ob o6603b.:
8olo-or5o, barq,r'r 2025 $q,ob.:or3olr 3o 100/o-o16o 5o063q'ob 0oq$6r.
3a
3rJogsq,olr bclc6oli brOgtssor XbUBo (2016): ,,b,>j,>rlor3gq,r'rli 3rJogrqob brict6ob 6c63ocnl63bob
U66s635or"' m. 56.
ArcD3rq,ob$obgboor, b6t6r6ggooor 6rbtl.:trqg6uqo 2018 $q,obrcn3olr Oobrq$g3o 8olo-o;5o 6ots6gq,oll
0oq$g3r p33g 0c.r0qrg36c.r brbogxC6o $q,oUorgob ojbgbr 0gbrdq,gbgq,o.
0,:B3gEgbgq,o
2016,qPob
2016 $q,ob boS2qggolr
ll CD30
316r'16o
3。
5o5ob 36oO」 Oo
2,476
2,325
2,890
33,265
33,265
35,980
7.4%
7.0%
8.0%
Bslrot6o joqrq>qggOob 0o6gq,obr35
otsJ36
20176(で oし 60o知 00
EJlroJEo jrqrq,q6bob 0c.r6gq,obo/0tlJ
6b6oq,o 13. gsbos\o jsg.>q,g2bob da6gq,rnbs 0dJ-ot6 0o0s6ot20s0o (0q'6 q';6o).
brEc.rj0gqrc.r 5gg0oor, 0gb,>0g got6ottdq0o0 03b6gq,3bob 0obbcob6o3 orl6oq;qg 0o0qrobr63 $q'ob I
0.:6or3ob b66r635ooU
JgD6Orqo 5r6ob,:%q36r, org0gr;6llgbgqro 0qg6cr0rr6gnboo blbgq,O$ogrn 3rq,olr
qc.r3p0g6gob 6s0c.rj3ggbgb.: 16 0c.r0bqr.:61. Ilrbgq,0$ogrn 3rq,oll 016o13olr lr06r0Cbooll qrrn3g0g6$otl
06ots36gq,c.rbr9cg l.ltbgq,0$ogr.r ;gqrogob br0brbg6ob 0o96 g36.:qrqgbr 6.:0;b3oq'pr ,,blbgq'0$ogc"t
3rq,olr 0r6or3ob gg3jgo;6r-rbob rgqrogob r65.:t6otstso"
qgl bJo(JJ tsgblbr0obo 6g3c'r036qr,>go;' brbgq'O$ogrt
3rq,ob 016o13olr bg6rgggoolr rg6oq,gbqrrn0rb3 rbCa0 gg6cqgqgbrr brarbSoc3Cbuqo ,,3.:3o$rqrob
brlc6ob 5r63oorr6gbob b6r6l6g5oob" qgrn33036$tsog, blqrs6 lq6ots63qro,>, t6o0 3rq,olt 0r6or3otl
b66r6Cboob sr6bSbobs 06o036gqrrngr6or grborEo jsqsq,qggbob brlrr6ica J6er66cnbot6Xblqrrbob
gb6gfugqbsgrngsqr qgt bricr6ob 0o6r$oq,pbco;6 3r'r0g6o3sgoott 6lg0aobgbgbobrcn3ob3T. 6$rn0qgo6r63
rjgqgo6, brbgq,0$ogcn ,>gqngob br0brbg6ob tsSgdlgboco, 0obr6ts3$cn6oqror, tsO03tsr3q.ogb q)J
6r0o$ggbq.ogb brbgqra$nts, 3rqrolr 0s6or3ob
bo6r0C0oob qgcn3g0C60o, <6cn03q'og 0Xbrb$obrnbltso
oj6gb bb3r Jr6cq,Cq36rqg 0r'rjfuq.o tt66s6g5ogq qgoJgaC6$3borrtr8.
4"i). brg.:63o 3;q,olr 616o13l
lr.:6r6gc"r $gr6c"rgboqrrb, 3g6dc.rqg 06.:3,:q,0b6o3o olU c'r60b6o3o 36gpo$c'r6gboblSrb Oobrqgbo
Euqrsgo brbtr6gbob 0c'r6gq,cnbr $r60cnqr6g6oq,o 3rbc'rbJ6rngCO.- 2017 $q,ob llrb3q'0$ogc'r
bogag$ob
35
lq6o063q'o
6l0erB33bgq,o glborbo j.:qrq,qrgbob Or'rggq,rnbs 15 0ero34b 3.$. ,,ob$c'r6ouq'o 3rq'ob" 0r'rbs330b, 3obmqr$
grqlSgCbUqlCbr r6u $160r'rj05oq,o grLrorbo j.:q;q,qgob obb$63036$ob lrsboor'
36 2016
$q,oU O$p6gbq,gbobwr3oti rqgb3q,ol 0r'rl-rsq,oqr6gq,o 00J, bmq,r'r 2017 $q,olrror3ob 0gbrbr0obo OBJ-ti bJ6r'r65r'rico
06o036gqmb,>.
37
3rJogrq,ob brlr6ob brOg0rc.r XbUgo (2016): ,,brjr6o6gq,r'rb 3rJogrqnlr brlo6oU 5r53oorct63botr tjO6rOCAor",m. 36.
s 0cg,>q,6sD5qEr: ,,brjr6or3gqrr'rb 3rJogsq,ob brlc6ob brbgoort6gbob b66r6g6o.:", ,,brjt6o6gq,r'rlt br'6otgg6- 6r'r6o0o33ttro
grb3oorcSgbotr b$6r$Cbor - ttjrt6orgqrr.r 2020".
0orq,or6o qrr6g66oq,o 630r.rlrgq,obgbob 12.3olo-b UOrnE eCbr. brgr6grn 3rq,qrgbSqrgbgbob 'bt6qrob 0b6o3
2017 $q,ob boga3gol-t J16r.l6ob J6r.r3igo oor3rq',ol-r$obgbl-r 1,393 6q,5 q,16ol: Ernboq,o'bgb.:tr. .:q6ots6gq,o
ErB3363bgq,o 318 6q,6 q,:r6o6r; re3flrgSb: 6odqrobr63 gq,ob.:or3ob r6trgbgq, 63896 0,:B3g61bgqb.
Ur6.:6grn $gr6r'rgboqt6 Eobrq3bo go6rblrg6o 63bg6bob 66.30lo 5,>63gor36oqro ojbgbr bro63gb6o6orr
J6m3j$3bob brbbrt m60oCq,Cbqrrqr. 2017 $gq,b og6E36r 923 8qr6 q.:6ott rnqr36r'rbob bro63gl,t$o6ocr
Lgbbgbob 0r'rboqrobgb.>, 6.19 0o0qro6s6g $q,ob 66ErLt QssbE 61Cboo 243 Eq,6 q':r6oco (380/o-oor)
rqCArOCbr. 3s6o636r'r3j$oo AroSrq,oLJ$o6CbUqror 13 .rb:q)o bro633b$o3ogr J6rn3j$ob (U3q, 45
J6roSjgo) BJ66E Cbtso b.r36gqro6rn 63bg6bob rcn3ob3br. qrrbrgo6rbb3b3qro bg3t6r'r3bol-t Eb6o3
J6oer6og3go JBq,,rB UG3qJqo 683b.r er brAmgr'r3oqo br363qro$r'r 63b36boqr,:5 SQoQCtro 6r$oq'o
(690/o) 33q,.r3 0oEr6cngq',o oj63b,: r63Sornbgq',o 5163oo1163bobr qr.r obg6rbg6g jgg6ol-t b.:0o6ob$6r'rll
;bogbgb3btso.
r 6C6o(.)bUq,o AJb3ocor6CbobJ (gJ
o6g6)Jt o6uCou6ou UJ0o6oUo6o
. tsoEJOUoJ UJAo6otJO6o
CbC6bCOoJotJ UJao6oUO6o
cn13qpq33oU ltoo6ol,t$6o
Ubg) b)EaJrF)orBCbo
posg6s0s 7. bso6gjl-t6o6oa 36JAoOCAob bjn) 096; g;603s66s9o SfyjASAob 1objpgoot (o/o) - 2017 f.
6r0m0qo6rt69 ojoq.o.:6, 6,nO 2077 $gqrb 0ol.tqgbo br6r6go br36gqgogo 6Xttp6Uott UeoeCbo 5r$oqn
ltobgglrgogor.r 0ob6r.rb6oobolrrr (t Bo6roq)56, lrso633b6o6oo Jt6r'rgjggboL Arbbo66oCq,Cbob 0bt6o3
Jgq,rg r6trCb('lbb bobg38g6o brlroroob J6erbq,g69bcPr, 06o836gqro3$os Bgbrb.:oolrar g$gg0g00.)
3bt+a363gq,lgm6 6rAslgsr3oq,o ttgbbg0ob qr6rngq,o qgr CBCCOorEo JolgobCbr, 6rorr orr3oqrs6 oj63ll
s6oqXbgqro bgbbbg 3sqrqXbgq,Xbob brertrrbreocD br$Cuq,o er8r$CbocDo br62ggbobr
er e6eltso
0l}or636Cb3q,o r6/qr qugb6gqCbCqo J6rn9jg30ob 6,:mqrg6oboL b6qrr.
3e qp,>0.>63boon obgo6AroooLJo8olr
oboq,Sor l.tb3q,a$og('l JUeoOob b.r0l.[bgriol.r 0obbC6Cbr ,,2016 $qoU bJb0q,A$otso
boUXrOoU 8Ct 6Uq,g6oU 0o0qgo6rr63oboU tgl$bob., 6. 87.
LJ
922.7
685。 7
20128δ 」
Oo
2013
g;j6o
2014
g,:jgo
2015
g,:j$o
2016 5950s
2017 650,:
」
r bogaggob Ebr6qg.:0$g6o 3r6gq.oogo tr lr.:o63gU6ogoer lrSbbo
posgtisls 8. bsgs6ja ffgs6ag0ogs6 0obsgg6o ots6bj6olt po6sEo3s 362po[ob 0o%6a66oa0ob 0ob993oot (0q'6
q's6o).
6tg tsggbgbr bogSggob 6br6qrt0$g6 363qoOCbU,$r60r'rqr66oq,o 3rbm6J6c'rgj$ob 0obgqg3oor Orcno
6e6gq,cobr 2016 $q.b 6g60rborrb 03qr.:6gboor 75 0q,5 q,r6ooru 5rb6q9oq'o.2017 $Cqb qrr5O5Ooqror
,:q6ots6gq,o oogobc.rb6oc.rbolr 470 0qr6 q,r6oll brg6orco 0r'6gq,r'rbob 363qro$ob lqgbr, broqrrblS 35 0qt6
Oobrqgb
E)r6o $r60rnrqr5g6lr 0.:36ergo6;6b36o qgrb0r63bob 36c'rg6;6ob gr66q'3btso 336co3r3tso6oqr,:6
bl36gqrogr.r 63bg6bU. 0m60gq,o 6gllg6lrob .>cn3obgb,: qrr0c'r3oqrgbpq,ol t$36orrtsc'r6obrn br3rqrg$r't
gc"rbqrob Stand-By Arrangement (SBA) 36r.156r0ob $l60r63boo Srbbcn66ogq'3br9cA' 04r3303q'o
oryEgr
b.:36gqgo6c.r 6gUgr6bob ror3ollSbr qrgg60oq,o ogc'r 0o0qrobr63 l-rlbopa3$r'r $q'obcn3ollr6,
blg6col0c.r6otlcn br3;q,g$cn gcrfiqrob 36o56l0ob 6rbbn66o3q'gbltlcnr6 ;r6tl3bgq'o bo6orgq'33boqrsb
5l0rn0qrobrt6g, t0 0rn0g6$obror3olr, 16
0c'r0bqr;6r bogaS$tso blbb6Sbob 0c'rboq'o9cAbl'
5. gob3.:q,U6o qrob6o3qro6.>
gob3.:q,g6o Jcnq:ogo3ob $r60.:ggboo 6rbbco66ogqcbr gob3rq'36o b6rboq'36cnbob 36cn-36cn
g0orr363b $o6,:3o6c'rb.>lr $r60c'rrqr66tl, 616 b3qb g$gc'rbb j33g6ob 0136c'r33c'rbrn0o3g6
6qr56rqrr"rbrbr qrr
g3c.rbc.r0o3g6 5r63oorl63blll. orr3ob 6b6o3, gob3':q56o Joqro$o3ob 5l0l6ouqo
qgrOr"r3oqr3bgqrol oO gob3;q'36 $Sbgbbr qrl tsSglbgbob obqro3l$r'r6gbotl
ts3q.ogpbtr3, 6cr0gq,or 5ror3rq,ob$obgboorr6 u6sgr 0cnbqrgb
g36jgoo6o63bl
trlggdpq'%g 0oqgbgq'
tsgbrb,:aobo brar$gscOoqrgbgbob aoq3br'
brjl6orpq,c"rUgob3rq,g6oJr.rq,ogo3ob0o0;6orgq,gbgbb.>qrr0oic63bb,rlr333b;fuqf$ogo)qgr
6t36oro boUa0$ob 3ob3;q'36o ,:56g6r$3bob lDJ6c'r56r'r9ccn 0'>Bp63bq'3bb', 6r6t$9cq36':3b "fu3g6olt
do6oorlqgo 0c,r6r3303bobt qgt 0o0l6coSq,gbgboll q.oo)33036$o"
(BDD),6rn0q'ob 0ob3p3oorrg' 0or;36r'rbou
bg6r6ggo,>ll $,:60c"rrqgggbU gob3.:q,36o 0qrgc.r0,>63r'rbob grg0acrbgbgbl g3cn6c.r0o3g6o b6qrolr 0lqrqro
gg6Job tsgbr6Bgbgbobr qrr 8r36c'rg3c'r6c.r8o3g6o b6rboq,g6obolr g9c6u63Cqgogob 0ojc5oo. 2017-2020
$q,gbolt BDD-ob 0obgqr3oor, golr3rq,g6o Srnq,ogo3ob l0c.r6rbgbb, gsbgq:o $q,gbob 0b5r3U,>qr,
$r60crrqg5gbb J6orn6oOCOUqo 6o0t6cngq,gb3bob qrrgoErbbgbr, brbgq,O$.ts. gobrbbsboU 0l6cryolr
0g0qr6c.rEo b6gq,gc.gJ (gr bogaggolr qrggo6ogobao 6ots6gqrob olrgoro 0c.r6gq,c.rbob gr65q,gbtso
tsg6l6Bg6gbr, 6c.rOgq,og bgq,b fu g$gc.rbb jmg6olr 93c'rbc'r0o3gt6 bgrboq,g6c.rbrb.
brgg6;qqgbc"r;, 6c'l0 2015-2018 $q,gbob, 2016-2019 $q,3bob.: qrr 2017-2020 $q,gbob BDD-3btso
$r60c"rqgp6oq,o brbgq,0$ogcn qgr 6136oro bogaggolr 0orq,ol6o lllq,pc'rlr/qr3go6ogob blJ6c'r56cn%er
OsB3g6gbq,3bo 03por6tqr grbbb3.:3qrgbr 36or0r6goobrg,>6. 0r6.>q,oorrqr, crrg 2015-2018 $q,3bob BDD-olr
flobgqr3ocrr 2017 $q,ob 6196oro boga3gol.l 0orq,ol6o brq,qgcnb brJt6r.r56rnbo 0rB3353bgq,o -682 0q,6
q,r6ob qrr"rbggca 6t6obl9cq36t, 2016-2019 $q,3bob BDD-ob blJ6r.r66c'r9cn 0rB3g63bgq,o -505 0q,6 q,l6tl
grggcrqrqrr, bc.rq,c'r 2017-2020 $q,cbob 3rbc.r6ob J6r'rgjg9cg (Jo6pq,o $lt6qp6l) orr6qr.:6orgq'o
qgc'r3g036$ob Oobgqr3ocn, .:q6oBbuq., OrB3gbgbq,ob 0r'6gq,c'rbr J6c'r56r'rbo63bgq'or -696 Oq'5-oll
qrt{6ob c.rqrgEc'rbocn. org0gl $160c.rqr5g6oq, bogag$ob 3,:6c'r6J6rn3COqcC or,:6qrl6orgqro BDD-lJ
brerA3tsr3Cb3qo 3r6or6gob 0obgqg3ocrr, 6196oro bogaggolr
qg3go6o$o l.t66dbc"rbq';qr (625 0q'6
qrl6oco) E6o6qr3br qr.: J6cn66c'r9co6gbgq,ol -71.2 0q,6 q'.>6ob qrc'r639cg'
bbgq,o$ogc) er 6rC6cDo bogap$gbob 0orq,or6o brqrqrob 36ar66cnicabo BDDlbolr aobgqr3ocn
2017‑2020り ,.
2017‑20205o.
BDD (I $,:6q9696!) BDD (III $r6qgbC65)
2015‑20186,.
2016‑2019".
BDD
BDD
‑545
‑532
‑280
brbgq,0$og.r
2016o.
‑683
bogaggo
2017,.
‑687
‑670
‑740
‑381
20166.
‑678
‑381
‑388
‑18
2017り
‑682
‑505
‑696
‑71
6sg6cno boplggo
θ bわ οぐ ο
′4
ιDり ぐ ∂ル g″
.
で ひ a2θ ぁ の の δο図
1わ
あり・
)雙sδ οιttDり 8ο ♂ り99ο ω で'σ ぐ。
も のι わ
ぐ οD"ι
BDD― oo りb600Ψ &〕 5o(で o Oう 3600305oOo3060 "δ
Dぐ 聟 Oι ιD3あ
̀%昴
力 の あ 亀 θの δぐη δο ι
竹 う
"DOι
80b3b響 960 05Qo350060bOb b。 36o65o%o
OoR3050b響 ObOb b306 63響 OΨ 050b%0 806う Q贅 Oδ 5 0」 5δ 650ob30響 Ob9響 O bδ bO響 86080
。
つ9000b
e bogag6ob qgc8oGooo $r60c.r.lqg66u bogaSgob gl6gogoor 0orq'orb ttq'qgefu, 613 6':or66r6ots3b 6er6ar66 bb3robr
CIg0r'rbr3q,gblr, br6agbUr qg.> l6r3obrblr36o rj$o33boli 33q'oq'3brU 0o6ob'
ar l$g36rqgq3bnr, 6c)0 boga36ob 3$c.rbotl Jor'rgigob 03b$g $r6q-o0c6rtg orrbqgr6orSq' ,,do6oorlq9o 33r'rbar0o336o qrr
gobr6bg6o obqgo3rgrn6gbou,. qro3pagbg0o $s60r'rp536oq,o 6sg6oro bogaS6olr
6rbUb3l3q9g0r BDD-tso ft60r'rq9636oq'o
aorq'orb lilq'qrnU ooBgfubqrgbo
0rBp63bq'3bolt6$;
37
brElr.:bg6o11 6tbgq,o $q,gbolr bog26gob ts3b6gq,gbob r6616ots3b8oga2. 0gb,:brOobtqr, #gg6ob
brtsgtq,r'r3iq)or6o 0qr66rqrrnbob gir6g63gqrgergolt qgr tsgbl6Bgfubolr 0oic6ocrr, 0oicr6Bg$r'r6oq,or,
q)rAr$CbocDo gg6rqgqgbr 6r0rb3oqqgCt 6grq,ob6p6o qrr brggd3q,os6o lr$6r'r56rniro O.lB3g6gbqrgbob
Bg0g8spbob 0o0r6cngq,gboor.
bogag6ob 3r6cn6ob J6rn3jgob b;boq,cno 3l6or6gicA cns6qrr6orpqr 2017-2020 $q,gbott BDD-otr
0obgqr3ocn,2017 $q,obror3ob 6lg6cno bopaggob 0orq,ol6o brq,qrrnb J6oS6cnico6Sbgqro 0rBp6gbgqro
3qgbotr ggbqp6goocn brbo.rorqpbr 2016 $q.b r6rq,cn5og6 0r83g6gbqr3bcnr6 0gqrrt6gbocn Qt
tq6ots6gq,o gg6q.og66ol 5t6dgqrqrgbr 20 I 8 $q.b Brcn3q,ocn.
6sg6om bogApgob 0orqror6o bsq,qrrnlt qro6s8o3r
2017
8
0.
2
2016
2015
2019
2020
‐
205
︒
2
3
・
‑380
聟 οD∂ あうめ
'a,θ
のι∂のCの Dtt ιDC聟 ″ι聟 のあ aυ ぅ2θ ′5 2″ θ)雙亀0あ aC'σ ぐ Dわ ″
ぁののδο〔
穿
̀̀り
803000bg響 0,,0305oOo3960 0。 30b98響 ObOb 30b力 Ob"
20Hり 響ob 03響 Ob30 3b6響 50050ob Oo06 Ψδ
ぅ
b6(D30型 b 066δ 50響 o 3δ 5o5oo, も
3b5m50で 36く で0 "050%0 6δ 5obδ %賛 365 5δ 06oo b00X000b
」
00 bb030'δ 600δ 9605b
Ψ0800000b033‑ob5 oぅ 55866Ψ ObOb 3.00/o― oδ 5o%賛 369響 0"050,6o00響
bδ
80b3bく T960Ψ 0906000b%賛 3う
000δ 響96‑0305oOo3060
δ
6cD30く で0も し
6b6600(で 3う 90δ 5306oo《 p30b。 」
655300b6060b b06δ 00600し ,,bo」 b6030響 0 2020‑ob" OobOΨ 300・
OSβ 305060響
5o06oo 600知 00b Q08oOooob
o20175響 ob bδ bo響 86o8o bOu:Ю 00b355o536oO」 oob bδ 60響 oo 3。 60。 5ooo,bδ boCb0
0000bOり 60b005δ 60bob
b00556ob 800ob303調 O Qδ ∞600響 050。 18076‑b,bm響 o30boOobOU60"δ ぼ〕
3000b303530,30bbb500bδ 9,0。 190/6‑bo ΨδO.3496‑ob Qm50%0。
bb」 δ6(D30(翠 Ob 3δ 5o50∞ Obく ミ下nbb bO℃ 刀く000b
bδ
Ψ 080000bら
δ5bo%Q3653b,606o66
bo3X000b OO響
Oδ 5
60 805o5bObob Oδ 6030b bOδ 00b0030b(GFSM)2001000090響 m500b00b09300)Ψ
ttQob(bδ χδ
う
a2 0erbug6gbr urjr6o6gq,erb 2014 $q,ou urb3q,o$og.r boUa0$ob ts3u63q'3bob $q'o36o 163':6o0o11 03brb3b; 0<nbtt36gb':
brj.:6or3gq,rnu 2015 $q,olr lilb3q,0$ogr-r boSag6ob 0gb6pq,gbolr $q'o36o
$516o0o11 03brb3b'
38
b.:3.:6co60qrCbqn qrc.rbgicAa3 g;6b.:bq36gqro bog2gggob qr3gogogob 0rjboBrqp6o qrrbrts3gbo q,o0ogo6
(3.0olo O0J-orrb 8oEl6orgbttso) g.:ol65r6otsgbr GFSM 2001 Ogorr.reclq,clbooU Oob3qr3oor. tq6o66gqo Jo
06ots369q',c.r35lqr 6rbbb3r3qrgb.: GFSM 1986 0gorc'rqrrnqroaooo erol3q,oE o
qrggogogolr
0c.r6gqrc'rbobrgt6, 6r'10gqrog 6.:Oc.rog363br b136or;tsr.,6ollm Il.>3;qry$c'r grnbqror16 (IMF) lt6bgbgqro
tsgorrbb0gbob g.:63q,gbtso. 3g6dcnqr, GFSM 1986-ocn 6rc66r6otsgb3q. bogaggob qpgogogo
J6cn66ccbo63bgq,or 1,488 0qr6 qrr6ob 0r'6gqrr"rboor, 613 AA!-b 4.1o6-b ts3rqgpbb.
,,g3c"rbc.r8o3g6o ot3obggq,gbob tsglltbgb" btjt6cnpq,c'rb c'r6gl6gqro 3rbcn6oo 5l5br9cq36gq,o
0grn6g gotr3rq,p6o tsggcqgqg3ob Oobgqr3oor, 6196oro bogAggob br62Egbobr er r6rgobr6bg6o
$$opbob gc6qgob O.:Bpbgbgq,o 16 36qrr rlr6fubqrglr Am-b 30o/o-l-r. $r60r'rqr5g6oqro 3.:6c'rbJ6cn3j$ob
Oobgqg3oor, tq6ots6gq,o 0rB3g6gbq,ob brJ6r.r66c.riocn 0c'6gqrcrbr 2017 $q,olrlor3oto 29.9o/o-ls g$r'rqrqrgbl.
Ir,:0grq,cn3,:qror6 J36oc.rqrtso .:q6ots6gq,o 0rB336gb3q,o, b;brgcrn bg36l6%3 prg6qrbr"rboor, 3q'gbob
ggbqrg66ooo b.:bo.:orqrgb.:. 6rG 03gbgb; cr36o0ob6g6 er Jgl.ro0oU6g6 bgg6.:63bll, rq6oCI63q'o
cbg0obbgbgbUq.
0rB3g63bgq,o 2ol7 $q,obror3ob ts3brbs0oUrqr, 29.1olo-br er 30.2olo-lr tsg.:qr66b'
gob3sqry6o Bgbqgqg3ob tgg6"Jcp Eotsbgqrcnrb lrosbq,r'r3ob 5r0rn, gOarnb3ttor Qs0rOcboon
gg6rq.oq0r 6r0;b3oq,q6b ry6ots6uqln 0o0r6crryqrgboor,6cot orr3oqrs6 oj6gb r6oqrgbgqro gob3rqgt6
Oqgg6tqrrnbrbcrrr5 qgu3r3Bo6gbuqo t6olr3X6o.
,,g3c"r6or0o3g6o orr3otlggqrgbob tsgbrb3b" lrsj.:6orpq,rnb n66l6gq,o 3l6r'r6ocnr qrl ,,do6oorrqro
go6l6b36o obpo3;$c'r63bob" qrn33E36$ocn 5l6b'>jcq363qro $gbgbotts Qr
o6qro3rgc'r6gbob 6r6qrr, gob3rq,g6o Jcnq,ogo3oU 0o0.:6ogqpbob gl6blbq36ol$ Qr ;0 0b6o3
g3cnbr"r8o3g6o er
l6U3bAq,o 0qrgc.r6lr6gcnbob tsgglbgbobror3ob, Irlg6orltsc'r6olrgr J6.:j$o3oor, 66cn0gbqggbgq.,ol
qrrOtggbooo golr3rq,g6o obqro3l$co63bobr qgl 0rBpbgbq'3bolt 5l0og963br'
b,:36cn,:tsc"r6obcn bt3tq,g$o gc.rbqrob (lMF) 0obgqr3oor, 3olr3rq,36o 0qr36;qrcnbob rbrqrobob
J6c'6gbtso oobr6tsg$rn6oq,or obSoro 16.:qrogo3g6o gob3lqg6o 0rB3363bq'gbob 5lr55r6o0gbr,
6r'r0gqrcnl flgts3gr"rbocnrg tsglrldqrgbgqrot goll3lqrg6 6qr6r'r0r6gc'rb.:bg Oc'rj8gqro 3r"r6$6r'rqro63b;qro qr'>
l6l3c'r666oq,o6gbrqro 3.:j$c'r63bob 5l3q'g6ob obqro3opS':q56rqr tsSgrbgbraa' 336dcnqr'
qr93o6o$olr
0o9cr6tsg$c.r6oq,or bogaS$olr 6o3q'36o pggoSo$oUr qr; bogag$ob bO6UCOg6Uqlo
6r0c.ror3q,r. go3q56o brq,rbbo g8grq,r.rqr 33r.rber0o3g6o
a3 ttjr6or33q,r'rtr r.165,:63q,o
ljgo3c'rboU 6o3q'oor 5,:0c"r$3ggq' gob3':qt36
03tisb3b"'
3sbr.r6o ,,93o6r'10o336o ors3ou33q',3boll
e http://www. imf. org/externaVnp/fad"/strfi scbaV
39
0qrgc"r6r66c.rbrb .:brbr3bas, 0rtsob 6c'rqggbrg boglggob bOOCCOg6Uq., brq,r6l.lo, qrrOrn3oqrgbgqror
gtsglq,c.rqr 0orr3t6c"rbob 0o96 6.>9.>t6gbgqr golr3lql36o Jr.rqrogo3ob 0gqgg3bbg qrr gr0rn6o6bl3b
g3rnbrn0o3g6o rj6o3r'rbolr 6o3q,ob 3ggjggbtt tsgEc'rbl3q,gbls qrr bl626bicAa6 qr.: Oogcnocngbb boglggotl
gt6gc.rgooro brqrqrc'rb gc'r60o6gbrtso 6orr36c.rbob qrob36g0ougo Sc.rqro$o3ob $3q,oqr%g. UbsgJ
lqo6o06c.rlr, 6c"r0 go3qrg6o gggjggboo 3cr63jgo6Cbuqo b;q,rEbo g36c.r3l30o6obtcn3ob $.>t60c"rrq636tl
bltsgsq,r.r3.:qgo16o gob3rq,g6o 0qr66.:qgc.rbob tsggrbgbob g6cn-96o1 06ots369q,c'r3rb obqgo3l$r"r6rb47. IMF-
oU tsggtl.r1boora8, b.:j.:6cn33q,c'rb 2016 qr 2017 $q,gbob IJO6UCOU6,Uqo QCgogo$olr br36cn65er9cc"r
0lBpbgbq,ob $oq,o 8tsJ-tso 5rbblbq36UqoJ, ts3lr.:br0obrqr, 1.90lo p,: 1.7olo-oU pc'rbg9rg. brtsglq,r'r3lqgo;6
Sg6ocnqrtso 3o tlg6gjgu6uqo grj6c.r6ob $.q,n Ots3-CIo 3q,gbolr ggbqrgbgooor b.:lrorcnpgbr qrr 2019
$q,ollrar3olr 1.60lo-ob qrcr6ggc0r 61316rgqrg3o. brg6cnrBc'r6olrer bl3rqrg$c'r grn6qrob 0c'r6r6303bb3
qtg6qgbr.rboor, b66gCOU6Uq" qrgSo6o$ob $oq,o 0orq'o;6 q33o6o$tso Olqrq'or, 336dc'rqr, 0obo
brJ6r"r55c'rbcr @rB3gbgbgq,o 2016 q)J 2017 $q,gbobror3ob 71.5olo-bl Qr 68.50lo-b U$erqqCbr qgr
b;tsgtq,c"r3,>qror6o JS6oc.rqgolrsor3oU 3q,gbob gg6q36goocn blbolcnSgCbr. 2018 $q,obrcn3olr rq6ots53q,o
0$p6gbqrob J6c.r66er%o6gbgq,o 0c"r6pq,obt 67.1olo-oor, bc'rq,cr 2019 $q'olrlcrr3ob 65.30/o-oor l6olr
6rbbrbq363q,o.
6r6qr; bg0r"rrq6o06gq,olt, *gg6olJ 0o36 r6Bggq,o gob3lq,36o 336bob gggj6orbcnboU
03grbgbobror3olr tsgb,:dq,3bgq,or gr0rngCbCbUq ojbgb gob3rq36o o0Jgq'bob 0,:B3g6gbCq., 3obroqrr6
o6o gl6obsbq363bt 6c.r3c.rr66 c.r6o br.>6gl6oCI6gber Jg6or.rqrob IJO6.,3COU6,3qr b.:qrl6bgbU Eo6otl
bb3rc"rbr. tsgbrb;0obrqr, rq6oE6gq,o obqro3rgc.r6o l.lr8gtqpbrb odq'331 63g.>bq93b goll3;q'g6o
Jcnqrogo3ol.r 5,:3q,g6r b;bo3ag$r,r r6636r$cbbc. 6;6qr.: r0ol$, gou3rqry6o ooJ3q,bol.r agts3gcnbocn
tsgb;dq,3bgq,or bb3rqg.>bb3r jpgbotr 3ob3rq,36o Jcnq'o$opbob ts3qrl6gb qrr brS3gorgbcn 0oqr6rn03bob
oqrg6gogo6o6gbr jmgbgbob b3g6ogo336o Orb,>lrororgbqrSbob 5ror3rq'ob$o63boorae.
JoSgCg 96or gob3rqu6 obqro3l$r'r6U $r60r.rlAbt6tr
Jo63Xq,sq.oo bsqrc6lm, 6r'r0gq'og 6r0ooor3qrgbr
6c"r5c.r66 boga3gob ocnq,or6o brq,r6bob50 qrl $Oobqgl brJ6r'r6g6gcn bl6aotrsl llb3rc"rb.>. 3o63gq'sqro
a5
https ://www. imf. orglexternaVpubs/fu pam/pam49/pam4902'htm
5 https://www.imf.org/externaVpubs/fi/wp
a7
I 1999 /wpD95.pdf; p4;
http://ec.europa.eur/economy-finance/publications/publicationl 4544-en.pdf
s IMF Country Repon No. l5/17, http://www.imf.orglexternaVpubs/fuscr/2015/cr15l7'pdf;
ae
January 2015'
https://www.researchgare. neVpublication/5 1 25778_FiscaI-Impulse
50 rq6o06pq,o arggbgb3q,o or66r6oBgbr 6r'rgr.169 B30r'rl-rcaq,Sbour qrs br6axbou bb3rnbcu 6r0rn3q'3b3q'o r6rgo6l6b36o
N 15/17
tjgopbob g3q,oq,3br qg,> 3rq'qr3b3q'gbob $Oo6qgl 9r6qrr' $9'>6o: IMF country report'
40
btq,t6bo rgrbgbb 0o0qro6.:t6g $q"U gob3rq,g6 ,,dlq,obb6g3rb" (fiscal "effort"), 6;0qr36lqrr6 Oobo
gubgr6o8gbolr 36r6gbCIo 0bgqr3gqrc'rbltso .:t6 Eooqgbl lr;J6c.rgg6gc.r bl6yo, 6c"r0q,ob $lt60cnj05otl
0ob3jcb16 5,:bgq,o Jg6oc.rqpr3bob qrggogoggbob qr.:goElbbgbob Eo%6oo rqgbgq,o gobrbbp6o
SrqSgCbUqgb3bo $r60c'rlqggbb. Jo63gqrqgo b;q,rbbo 3t6o$o33qr 06o0369q,c'rbrl.r ,:6r6gbb 3.rq,otr
0qr56;qrerbob l6;q,oboll 3gcnboor. 3g6dc'rqr, lq6o063q,o o6qro3.:$c'r6oll b6qr; floSorocrrgbb 3;qroU
0cn0brbg6gbob br6agbob ts30go6gbr%9.
bobgq,O$ogo rgqrogob b.l0brbg6ob tsggJrgboor, 0ojcr6tsg$o6oq,o.:, g6coo 0b6o3, #996ol,
gotr3rqry6o Soq,ogo3ob qrs6g503obr (gD 03g*gbobror3ob 6r0r'rgfubgq, oifutt brg6orc0cnt6olrer
36sj6o3oor rJ6obo69bgq,o gob3rqry6o brq,rbbgbo qgr o$qgo3s$c'r63bo, 09rn6g 0b6o3, 3o bq6boqrgtl
0scn 0gbrb3b o6gen60rgoob $r60oqg6g6r bogap6ob Bgbrbgb 3r6o6otr J6cngj$tso. rq6oCI63qro 3ot63gq,
16o68o b3ql, tsm$gcnbb 0oro36r'rblb, $r60r6gbocn gu6cn3sb cn,:3o gob3rqry6o Soqro$o3ob $o6189
o6trgbgq, gr0c.r$36gbb, sttCaC, 6ogar66 Jr6qrs036$b, obC briccn6sqrogbrb, brBgsq'gbrb 0ob6g0b
gr6rbco66oCqprntr 0o0qn6.r63 gob3rqry6o 36q3gb3bob 0gq90o3o 0o6o$o6o66o.
6. b.:bgq'0$oger boexcoob J6er56s03q'o Ec'r60soo
2012 $q,oqrrb b.:j.:6o3CE,mlr brbgq,E$qo bogag$o 0gcrqrqrgbr J6rn56,:0Uq., 9o60r$oor, 6rG
bogaggo6Sbob tsgqrgggca c-r6og6got63bgq, 0oqr6c'r0;b $r60cnlqr6gbtl. o6o 53q,olrbOc'rbb tsgqrS6gbott
63brbgb obgr.r60t6ooll o66gg6or6gblb brbogA3gcn Jr6c.r6gbtso qrr brar6r'r l.rgj6c'r6ob ggj$orbobolrl qrl
610$3o63;q'r'rbob
gc6qrolr 06ots36gq'c'r3;6o
$o6;Jo6r'rb':r'
g6rqro6o3qro, r.r65.:6ogclgoUq,o 9r.160.:6ob bogaggo6SbobS.:6 5,>6bb3r33boor, J6er56l03q'o
bogaggo6gbob;0c.rlrt3lq, $36goq,b 16;6b.:6al3o g$g3bob,:or3ob 6r0c"rgc'rBoqo 63b36ttgbob grqrSbr'rbr,
r6r03qg, b,rboga36cn brbtr6gbob br6a3ob fuqggg4g 0oq$3gq,o 0gqr3pbo $rt60cn,:qrpbb. 0br6a.:3o
qgt$gb3bgq,gbgbob 0o96 gobtbbg6o r66;6o06gbob 0c'r09clqr3blborl6 36co;qr l.llboga3$r"r brbb6Sbotl
rcn3olrSbob 0CsgCaxg 0oq$3gq,o tsgpgpbob tsgllrbgb r66r6ots6gbr bgq'b 3$gc'rbb, 36oro 0b6o3,
r66r6o03lqrqrgbgq,gbob b6qrrb qrm6gg63lrgbgq,o 0bl6ggbobrp0o, bc'rq'c'r 03c"rt63 0b6o3, 6gbg6bgbolt
gggjgo.:6o gr6r$oq,gbob tsgbrbgb o63c'rr66o6Cbuqo brar$g3C$oq'Sbgbob Ooqgb':b' 616 ts3qgg6bg
er6og6go6cbuqo bo3a3$o6gbob 36co-36or 33o6.:$Strnbrb $rt60r'rrq9bc6tr.
5r tl$6r.r6366er br6ab 0obgb brJ6o0CSOr'r
030r'rlrl3rq'o. $916r'r:
https://www. imf. org/externaVpubs/fu fm/20 I 5/0 I /pdf/fm glossary'pdf
41
6. l.J6m36s0gqro boga3$o63bolr qrs53663ob Jt6r"rggbo
brj.r6or3gq,o0o llb3q,E$og<'r bogaggob 3t6r'r66r0gq,o 9r.16016oo1 3r.r09c.rq3b.r 6g6gq,o6Egb.r
brj;6orgq,r.rL go6,:6bor,: ao6obo6ob b6dr63boor5, ,,J6r.r56r0gq,o boga3gob ts3qrp6ol;
Egoroqrrnq,er5ooU qrsSg3oggboU orrrnbr%g". rArbor6, brjr6or3gq,r'rl-r l-rrboga3grn 3rnqggjl-rol-r 34-3 Bgbq,otl
83-4 Jg6jSob tsgbrbrSoltqr, Ebr6as3o q,or$gbSbgq,gbgbo $g3o63bgb b.rtsgrgo3,:qrorb b$rojOgqrrr
6603bb, t6rn8q,3bo6 0r'ro6rgb J6ornSog3ggbb qrr 6ro1 0obrq$33rqr gl6brbm60oCq,CbCq, Jt6rn56.;03bb,
j33J6rn66l03bl,r.: qrr qo6obdo3bgblr. brnq,r'r 38-g Ogbq,oU 0erorbrn36olr 6gbrb,:0olr,:qr, b,:b3q,0$ogrr
boSaggoU Jrbr'lboL J6r'r3jgb o116 X6or3ob ,,J6ergt6l6gqro bo3a5$ob qr,:6s6oro", 6rn83q,o6 0rno6.:3tt
J6om6ogSggbob gr65q,gbtso ArbtJrbeS6UE o J6r'r56u09bob sq$9t6,:l-t.: p.r 0o'b63bL, 0rnb.:q,rnqr63q,
Bgqg6Xbbs eJ BCs.oC6CbotJ Eggrb3bol-r o6qro3.:grn63bb. orgEgr, Eogb3q.:3rqr o8obr,6oE brbgq'O$ogo
boflXCOo J6r'r66163q,o 3r'r6Er$oor 363 03b5org $3q)or a%,:qp3br' J6r'r66sa3bob ts3L.:bXb
$r60r.rqr536oq,o o69o60rgor 6br.rq,r.rqr qt6;6oroU lrrboor 3t6cn3ol-r bo3a3$ob 3t6rn6L qrr ag6 3opg3 lti
6g3ogq.o3b.> JJ6o6oo. r0rl-rcn,>6, bqgapgob J6o6t6r0gq,o got66.>gnor 6ar0%,:qggbol, S6a6gbbr qgr
Jr6o6r6$gbolr EgbrbX0 $r6dc{.o6g6oqr obgo60r6or0o XC6 JosgCA Ego6oE6gbr 06oBgbXq,c'r3r6o
b,:6pbgbo, 616 l6oryqrg0b, 6o6 690orbg3g0Eo 3o E33dq3b3q,b bqob Bggrbq.oSb J6rn66r09bolr
ggg;lgorEobr.
Lrbgq,E$ogo rCeoool, lsObrb36o, [13go116o Orbqrrgob gr65q,3b6o, rCOoU6)s.o 6qroq,rnbL b3q'o
E3g$gr.rb J6r.rg6l8gq,lo bogaXgo63bot-r 69grn66ob J6o43bb. 2012 $q,oqrr6, brbgq,@$oggr bogAg$ol-t
JJbc.r6ob J6r.rgjgt6 e,tbJB6CbU) qgr L,rbgq',E$ogo bogaS$ob ts3b63q'3bob Bgb,>b3b r65r6o6gb%3
Ernbb363bgbBo r6gggq,,:6gq,rq9 bqr3brnqrr 36o56r03q, qrrbr6orBo $l6Ernqr536oq'o o6grn60l6oob
Err6)q,o%Cbr, .:61-r3bgqro b,r63gb3bob,: er bobUuOCCbol-r oqg6gogo6o6gbr qr Eror rq6erlt,lgb363q,rq
brg6or,>Bm6obo J6.:jgo3ob Er6.rq,oorgbob 6r'bor6gbr. sq6oB63q,ob Jt6,:q,gqg6rq, J6r'r5t6$3qro
bo326$oli ts3q-o66ob E3oroqrrnq,rn6ortso oqrgb$ogogo6gbgq' oj6r 0goroqr6q'r'r6ogt6o b.l6p%3bo q.or
Eror .lq6rnUrgLr36gq,rqr UrEltbg6olr 0o96 5ro6s 8glt.rb,:0obo 6g3r'rE36qrr6ogbo, 6r'r0q,3bog 6r$oq,c'rb6o3
6,ror3lq,oU$o6gbgq,, ojbr 2015 $q,ob 14 163ol-rgr.rlr No265 b6dr63boor rq6ots6gq, 03orrnqrerq,r.r6or0o
6,:6trrn66o3q',gbgq,lo g3q,oqr3bol,r ts3qr36,rqr. gr6qrt rOobr, Urbgq,6$ogo rUQoOob U.:0lr.rbgt6ob 6o96
0er0b.rqr3bgq, oj6,r g33orgbo J6rigo3ob ltbgq,Edq3r63q,r'r - .tsCcgcatc ot6o36$o63b3q'o
52
gobrbrUot 0o6oU6f)otJ 2011 $q,ou 8 ogq,olrol-t N385 b6d.>63b.>
42
bog2gggo63bt"53, llrqr.>6 6r6boq',9q, oj6.r lr.:gt6or.rtsrn6obo Sr8rn6qroq,3br 03pg6bg o6og6got63bgq,o
bog26go63bolr (Eror tsr'r6ol-r J6er66r03q,o boSaggot63bob) q-o.r63t66ob Jt6rn63b0o brAmgCbCbgq,,o
er r6bCb3q,,o Arao$3CaCbob ts3brbgb. s8rborrb, tt,:b3qr6dg3s63q,ob 09o69 6r$oq,o
Ocnogr3b lr,:ar5rn er65r6o'br6o3bob Lt66.l635ogq,o qrrg3683obr er tsCeCACbob ts3grU3bob l-tobg3Ootr
E3j.>6o%E3bobr
6r6co3tlrrr6 qr.:3r3tso63bgq, 06ots363q,rn3r6 l-tt3ocnb3bb.> qgr J6,:j$o33qr 0r6,rqroorgbl,t.
6.2. boglSgob J6r.r56;6gq,o Br.r60roocD 0r'r0brqrgb,:bor$ EJJ)36o6CbUq,o
b16gXbgbcr
t6o6rnti6 qo6o06.:, bcagap$ob qrr6g603ob 99,>Jf5c bcB0rq,o3r('or6o braodogq.oo 0C689bbr q9.)
Jr6o6r6r0gq, q)r6r6o0o Jr6o66r0gbolr Bgb$gb $l60oc.o6g6oq, o6grot60r0o5tso XC6 3oqX3 86o6ots69br
06oB366q,er3r6o brr63g%9bo, 616 s6orylqrgbl-r, 6o6 B36orb3Ca0b8o 3o Eggdq'Sbgqil bqgot J6o66r63boltr
er ArcDo Ar66rbo60oCE C0q,gbob Cgd$or6r.r6ob tsSglbgbrtr. 396doq, br633%3bo E3o6oB63br ts36q.o35o
8odu6aryq,3b3boor:
.
.
.
brEU,:q,c'r3teor6o brOr'rj03qrgr 63663bob 0r'r8brqr3bl;
J6ob6rSolt/j3cJ16cngr6r0ol,r gr6gq,3bEo 6crbrq,oqr6gq,ots3q-oSa0bob grn60o63b,:;
J6r'rb6r6Cbobr qrr jggJ6r'r66r0gbob BJ60q,lCbtso ts3q363bob ts3gsb3bob obqro3r$m63bol-t
BgEg0rpb.:;
.
acolr.lqgr'rE r'16o96o b.r63xb3bo.
6.2.1. Lr0glq,cr3;qrorSo b:i)orj63pcr al5d3bolt Scni)'b;qr3bl
b,:jr6orgq,rnb l-rsboga3gr.r 3r.rqr3jbol-r 34-3 Ogbq,ob 69-4 Jgbjgotr B3brbr0obrqr, U,:0o6oU$6r'rgbo
Ur'rgCE,o $q,ob 30 o36olrs6qr3 r8g3o6bg6 brBgrq,n3rqro.:6 U.r6roj0gq-or'r 66A3bLr,
6r'r0q,9bo6 8rno6r3b
ACOrqU6 obgrn60;6o,:b g$g3bob J6oo6o$3$3bobr qru 0rcn 6obrq$33rq.o 6,:6b.rbn66o3qgb3qo
Jr6ro66s63bol-rr qr; qr.r6obdogbgbob tsgbrbgb. brtsg.:q,r.r3rqror6o 6g68gbo $l60rnrqr636b go33q,$q,o36rqt
6,:6.:bq,gbsqr, er336,l6ogqr br0orjS3qrrn 6960.rl-r Lr.l0o6olr$6r'r3bobor3ol,r, 6rn6qrol,r 0ob3qr3oorr6 E.:or
t-rrts3rq.,r.r3rqror6 336or'rqtso gbpr obgq,Edq3.r63q,er6. 6roro ts36gBr3gbr qrr5g60oq, qgJ Aoq$CUq',
E3q,3ACbb 0r.rt6ob gt6oro36or3r3tso6otr qr.:qr5g6ob, brerb6Cbotr r6bSbobol-r EX0cntrgg3,:tso Oobgbgboll
6;u6.rqrotrgbo[-r,:
53
er ECbrbr8obo g3q,oq,gb3bob 6rbbo66ogq,gbob 63brdq,3bq,r.rbrb odq,33r.6X503bo
http://sao.ge/files/tanonmdebloba,/pubnicatio
biujetireba 2016.pdf
43
E3qrgg6oq,o gbq,: ogrnb j33g6ob do6ocnrqro 0er6tg36gbobr qrs Eo6r6orgq,gbgbob q,o3g8g6gq GDD)
qrrg6qr6rnbocn qr,: $.:t60r'r,:qr636qrglt 0b,:6ar3o ar$CbCbUE CbCbob 0o36 l-t.:bogaggrn Erbr3breCbob
0r'r0'b;qgbob b.rgfl dACqltJ.
rebr6oBbr3or, 6r'10 J6r.r66rEgq,o boga3go6gbob 6;6.>bq,3bgqro figorrnqroq,o6ool.t flob3q3oot,
QCOTE C6TA ojbs 3r6br%q36gq,o lrrtsgrq,r.r3reoJ6o IJrAr.rCaCqro 53503btso $s60r.rUrqry6o obggr6Sl6or
(6c.r5rn6og;,r qo6ol,rdoSbol-r ,:q$g6.1, Ltbrbober E.:Bg63b3q,o, qrnbolldogbol-t bJbbo66oCq,Cbob 0gq-og6rq.o
6oUsq3bo b.>0o'b63 0.>Bgbgbgq,o, br6aorrq6o6b3r er r.ts.), 6.16 qr.rqrgboorre fl6Qr 63grbq93Lt,
6rEqrg6rqr.r6 6b5.>3bo goJol-r ACAACbo Arbbr'bq36r3b brarSr'r g$gSbolr UljSolbr'rbob do6ootrqr
0o8.l6crrgq,3b3bb qrr r66r6ots3sq,qgbgq',3bob.l q-or 33gj$o.:6nboU 6rg6arnb3bsbob 3Sorboor Sroro
$160r69bgq,o b.>j0or6r.rbob Lr.rggd3Xq,l-r $,:r60r'r.rqr5g6L. org0gr, g6qrs.:qo6o06ob, 6r'10 br0o6ob6t6ogboL
6o96 6g60gbolr tsg0gB.>3Xbob Jr6ogglro q)r tJr0grq,o3r(.oor6 braodACeo 6g605b8o $st60oq.o0C6oq'o
o6ger60r6or br6$CUq,o br63Xtgboor brlrororqr6b.:, 1616 tsg0q.o6m0 b63qrg<ngrbr qrr br6obberbt6og
6rp096r'r0gbg0rL brlot6cnSbb.
b;632by1bo 1.rrdgrq"o3,>q!, r:6o iy3Q1b,''Lt dmE'b;p9brtL,'q>.>d(yo.pbob
Jottlyl:0o
J6c.r66r0gq,o boSaggob ts3q9A!6ob 03oroqrr.rq,o6oob Eob3qr3oor, brts3rq,r'r3rqrol6o ls8oj0sqrcq
ACbAr Ubsgr 6.>8rn6qro6.:r63r'rbqr3l-r 5q'ob,:q66o bo6r$CboCboo 5ror3lqlol:$obgbgq,,o
Jr6oer6ogg63boqrr6 Qr r0rborr6r33, ar6brbq36r3q.ocb 3rn636g$3q, qrnbobdogbSbt-r, 6r'r6q,otr
8ob3qr3oorr6 p$ggb3bo g36jgor.r6o63bg6. rq6oB6gq,o AUE obbAobb, 6rn0 0roro 8r'r8%,>qt3bolr 36rn63lr8o
.:3goq,3b3q,o; Br6or3q,o oggrlr 6r'15o66 b)Ao6ol.,O6mb 0uq,:q,o 66r'rq,ob 636Xa0g6$o, lb3g S8grqrrnqg
ts30Ur6gq,Xbgq,o/J,:bgbob06bgq,o
Jo63bo, 6r'r0q,3bo6 QCOrE,tfl6rQ o66r'rbgb g$g3brBo 0o0qn6;63
J6o6trgbl-r. tsgl,rbrSollqr, Lr8grq,r'r3.:qror6o b;0r'rjO3qro 660ob ts3qp6r g6qrr 3b6363cq'goU
trb3rqrrbb3r U616gj6g6gq,o g6cnggq,ob $;68erErq.o66q,3boor qrr3oOJqrgj$3bgq'8.> lr.l03tsrr.r Xbfl3AJ.
6g6Eoor 6ror3rq,ob$o63bgq,o oocr,c.rCflq)o qrnbobdo3bobr qrr E3brbs6ol-ro b.:6aorrq6ogb33bol:
Oer6b.rqrgbol-r qs33683.>%3 J,:bgboti06gbq,obsb UEC9J oq3bq.o3b tsSbrbr6olro ts30b63q,gbgq'o
l-rg6gigg6gqo g6orggqro, Lr.>go6rbbr'y'lsboUxcoo/cJo6oao3g6o brEbrbg6o 3o g'b6g63cquo8s9cb
XAUBoU llj0osberboLr 3r.u'r6qro6.:gorb. cngEg;, gbqr.> rqo6oBbrnU, 6r'10 trsOoj83q.oo 6350oL Egqg0g6ob
J6c63bo bo6oXt6on Ur0obolr66srtr tsg0orb366rBo, Egomqx'rq,o6ooo 6rbbrbqS63qo J6o66oJgbolr
g,:or3rq,ob$o6g6oo 16 brbbo60ogq,pbgq,.:.
44
0rgtqroor.:qr, ot3qrr63ob b:6o6otrg6r'rb 036orb3g3.ltso, go616t-tgbob 0s6or3ol-r qSJr6grE36goli
Egq:3qrmbs, lr;tsg.rq,r'r3.:qror6o )r.r8rnj63qrer 5566r qr.r ts3l-r.rb.rOol-ro blt6aotq6o6b3r br8o6otr$6rntr
gr65qgbtso 630.:3rq,o q993,:69$g6g3boUr qrr bboJ-gbob g.r65q',9b6o qrr6350oq,o gobobdoXbol-t
tsgbrbsSol-tsqr 63gq_o6o6.:, UtsCeCArnSg qgrtr6gE
qJ. rq6o66gq,6r c-oCJr6OraCbOAb qoboUdo3bgbotr
br6aor,:q6o6b3oll ts31j,:q.o6gbrc-o bb3J ti66flC$U6gq,o 96o13gq,3bob6;6 0r'roorbrn3.: tsgLrb.r0ol-to
o6go60;goob (Er6. b$6rngn3r.rq,r.r, b$r3q,gbob, qt%q3g3ob, 6gq'$3bobr qrr lib3r qo6obdo3b3bol:
br6a3bob tsgl-tbgb) Er.r$rnqr3b.>, o1960r tr6(6gj0U63q 36or33q,3btt Bo6ob 3r'r033$366ogbol-r
6rbr$oq,Xbob OoE;6orgqrgboor 6.r3q,3bo o6grn66o63bgqrobolr 5r0r'r, r60C6cDo q.oCJr6OrAC60oL58r6
o6gm60r6os ,:6 0ogqo.>, 6oU tl9q.m6rq,or6 qo6obdog0g0olr br62gotq6o6b3ob 6$ltbq3t6r 3X6
0rnbgr6bq9,:. 0CqgCbre, Eo6t6bCbot 0rt6or3olr q.ogJrt6gs0g6$0r rq6ots63qo qarbobdogbgbolr bogag$o
6.>bgqr SqgbBo 8r$cuq'o b.>JJrm brt6agbob Eobgq6oor qrs6560r'
6r6qr,: b36ro.:q6o66gq,ob,:, Lrgg6rqESbet, 16o0 ogbgo6oolr Lr0o6ob66crb ts38otb3ggrBo ltsS6omqt
39r+r 0crbX6bqgr 2077-2020 Sqgb"b lt8g,>q,ogrqro.:6o lt$erjO3qm 6g60ob
q9':0$3o6gb,:,616
3$o6uq0p66br b:jr6ogqmb b.>bqga5$c'r 3cagglnb M-g Ogbq'ob AX-a ;g6j$olt 0oorbo36rb,
lr,:0grqxngrqror6 lr.:0oj09q9er 6g603bob 30 qbobraeC qor0$Jo6Cbob Egbrbgb.
Lt;0g.>q',ot3;,q;rr>b
y6fuh0o f)l',d,r,<)N6o( ,t6g1r':r4dsq:,'t.>bots1 q :3,>;;0ori3.1q'o bs642'bg6o
grbrbE CbgE o J6o66rEgq,o bo3a3goLr Egqr66ob E3ornqrmq,o6ooor, I-r.:Eo6ob66r'rgbb qrX3.rq'lcn
LD6erj03qrr.r p503b6o $r6Ern3qr5o6.lor 0.ror 8o36 6r6b,:bgr6go3q,3b3qro oroorcrxSq,o J6rn56ra; o6
qrnEobdo3bgbob btboor, 6c,r8q,3bo6 rq6o8bgq,o Jt6r.r66l0ob Sob6gbol-r 6oblq$33sqrlr brlo6r'r' $lbcor6,
03orr.rqroq,r'r6ooU 6obgqr3oor, cDoor')C0q)o qr.rbobdogbobor3ob brlrg6pq,oJ ACasQCbo obgr"r60,4ool.r
$r60arqr696r:
o qrnbobdogbolllt6bo;
o qr.16obdo3bob g.rbE.:bo66o3q,gb3q,o;
o qc.r6olrdo3bolr t-rrbr%obr.r 0rB3363b3q,o qrs qo6obdoSbob 616bm66ogq,3bob tsgqggrqr 0obrq3bo
brEo9c63 0.rB3gbgbgq,o;
o qrnbobdo3bobqrrgo6sbbgboLt$gtt6cn;
o qer6ol,rdoSbob 6r6br.r66ogq,3bol-r,>or3ob Urlor6r'r br6aorq6o6b3r ,:6b3bgq,o qrsSo6r6lr3bolr
Jo6rnb3btso er Aotq,,obbrnbr8o (orc qm6obdoSbr q)JArOCboo qr.:go6;6trgbob Bg6arb333rBo
Bgbrdq,,rnr t-rb3r63r6;qr 6.:63oorr6qr3U) ;
45
.
r
erOr$Cbooro $gr6r.rb r6bgbr.rbob tsg0orbp3.:tso bsOo9cbg 0.:B3gbgbq,3btso 63q,oq,gb,:;
o6Bn66r6ol o8ob tsgb;bgb, qc'r6obdogb.: $l60c.rlqr5gbb t6bgbgq,o J6o6t6l0ob l6bgbgqro
5%oo g.:66dgqr3bolr 6t$oq,b, cDU 93.:3tso6qr3b.: 63gc'r66sb, lb;q, ]c'rqro$o3lb rb rbrq,
J6c.r66l0;b.
rq6ots6gq,o obgc.r60r6or lrl0o6obg6rngbob 0o96 gobr6lrcnl lr;6o6ob66r.rb $t6gqrgo6gbr
b,:j.:6co3gq,c.rb 0cnlg6cnbob 2016 $q.1, 26 orgb363qrob No104 qr.:qggg6oq,gboor ,,$gg6ob do6ocntqro
0c.r6.:g30gbobr er
0o0;6crrgq,gbgbob qrc.r3g0g66ob tsgqr66ob 0o%6ocn 6t6lrtbc"r<6goCqCbCq
qc.r6obdogblcn; tsgblbgb" 6rbbt9cq36gq,o gcn60gbob 0gblbl0obrqg, 6o03q,og ocn3;q,ob$o$gbb:
J6cn56t0ob/j3g36c')66.:0olr/qc.r6obdogbolr qrlblbgq,gb.>b, tq$g6;b qrl 8obtbb, Oc.rUsq,oebCq Inbc'rq,cnr"r
er CIgrq,gqrg6 tsgq.ogpbb, J6rng6.:0ot-r/j3gJ6c.r66.:0otl/qr.16obdogbob
616bc'r6gogq,gbotl 3.:qggbb QJ
tsgl.rrbrflol-r brtsgrq,er3;qro;6 bogaggb 2017-2020 $q,gboUcn3ob. bl0o6ob6t6c'rgbob 0o96 br0r'rC03qg.
6g03bob tsg6gEr3gbob BrCOo J6cn66r0gq,o bogaS$o63bob qrr63663olr J6c'r63bob $o6Qq'.:bg
Oogoroorgbb, 6t6 qrlpgboortqg Uber fuglbqpb. org06t, U6qgr rqo6o66c'rb, 6o0 bo5o36or tsgOorb3g3rtso
brOrnjOgqgcn 5g5Ogbtso $r60rnqr6g6oq,o o69o6019or s6rb6gqror, 16 5r6633qro br63glrgboot
brborcnqgbl.
3g6dcnqg, br0o6ob66ogbob
0q6 qrr0gJo63buq brtsgrqrcn3rq)or6 brOojOgqrn p503btso brt63gbgbo
fu o6o063br CIg0q65o do6oor,>qro 0o0rt6orgqSb3boor :
o qcnEobdogb3bott qrcn6gb3 36rng6r0gbob 6s6brbq36s;
r qcn6obdogbgboLr gBgrqx'r Srb0lbcn6goSqpbqpbob Ooomcr4b.: qrr 3rn0J3$g66ogbob 5r0o136U
. bsbrbotreo qgr br0oic6g 0sts3g63bq,gbob E30gtss33bs;
o o6qo3rgcn6olr Slbar03obor3ob btlo6o 0cn6l6g03bob $gr6cnb 0oonorgbr;
o qgs0rggbooro qgrgo6s6ls0olr bslo6erSbolr gr6brbq36r qrc tsgb,>bo0obo b636;6olr 5$boqr3r.
Jroc"rg6rtO3bolr 5;5bttlq36t qcn6olrdoSb3boL por63b3
6c"rgc.r6g rqo6o06r, 0gcnc.rqrc.rqro5oolr5a 6ob3qr3oor, ,,oloolm0uq'o 3t6c'r6610r, 6r'r03q'brg br0o6ott66c'r
lbc.r6gogq,gbb g6qrr ogcnb $r60cnp6g6oq,o g3Cq,r oO qmbolrdogboll lrlboor, 616 J6cn36r0olr 0o%69botl
oobrq$g3rqgu lr.:$o6cr". 6;6qrr r0obr, b.:jl6or33q,cnll 0cnr36r'rbolJ 2016 $q.b 26 argb363q'otl
go6$bort oobot,Oootr b6dr63b,: Nn265 ,,J6r'ra6r03q'o bo3a3$ob 03q9p6oti o3orrqrnq'r'rboob qr;063o33bob
03$r5oU 03brb3b'
orrgrbrbg. brjr6or3gq,olr go6sbborr 0o6oli66ob 201 1 $q,ob 8 o3q,oboli Nn385 b6ds6Cbs0o 33q'oq'3bob
5a t$$6or3gqrr.rb
q-orbr6oro No2.
46
ete6!6oq,Cbol.r Eobgqr3oor55, b,>Eo6ott${6r'rgbob 6o36 qt6.lt6oro Ns3.1-otr 6gbrbr0ob,:qr $r6Er.rqr66oq,o
obger68l6os gbqr.: 0rno6r3pgb qrn6obdo3b3bob tq$3t6.ltt er Ao95rbl.J. orgEg.:, irer6oS6oro bu0oSoll$6c,rtl
brBglqrrn3uqro,:6 l-t.>0oj83pro 6360rtso .lq6ots6gqro obgr.r6Ergor $;66oqrgg5oq,o 16 .16ol-r. 0s6.rq,ocncqr:
. aSer1?ob bao5ob'bnb bstsgrq,er3rqrorb br6t'rj8gqrn ACAATAo 16 trqgbr J6r'r66ragbo[-t
qer6obdogbgbob qro63'b3 $66r.rq9AC6r qrr obo6o 0boq,c'rqt jpJ6r"r6t6,:83boU qrer6g%3.r
bJ6boq,Uqo. ts31-r.rbr6oblqr, l-rrbrt oLtrt er
0otr6erb6o3o 0,:B3363bqrgbog 0bmq,rnqr
jg36rn56.rE3bobor3ob st6ob 5.>6I-t%q363q,o;
o b,:8o6ol-rO6rn3bol,r qroqr 6r$oq,b qrbr6oro N"3.1-tso $;60r'rqr6g6oq,o ,:6 ri3b qm6obdogbob .rq$36r
qrl 0olcr6o, tsgb.rbrEoLtqr, .:q$g6oq',rn6ocno 6r$oq,o.16 Erno6r3b obgot66r6orLr oOol-t 6gl-t.lbgb ory
6.> 0o%,>6b ol-rbr3b 3rn6363ggq,o qrnbobdogbr qrr 6olro 6rbbo66ogqrgbr ogg663br 0ol.r
gr6gq,3btso. rq6ots63q, ts38orb3g33btso Sooroor3bgq,or Ebmq,r'rqr QJ6r6cr,o No3.2-oor
brbbt%eg6UE o qr.rbobdogb3bob s6t-rgbgq,o 0qrgrn0st63erbol,t t6brb3gqto Qr br0ob63
6;tsgbgbq,3bo (816. 616rrq,gbobl qrr 0X66o363bob brEo6olrg6r'r, Lrr6r6gr.r lsj03orr br0o6ob$6rn,
brba3q,.>qL6gq,gbobr qrr J6obs6ooU brOo6o1196o, tsobrSrb b.rjO3or.r Lr0o6ob$6r'r). 'brn6o36on
l-r;0o6obg6r.rb tsg8ortr3g3.rtso 3o qo6obdo3b3bob Sberq,rnqr 6r$oq,or .:q$36oq,o (6r636r'rbr qrl
bg6gb6o3o 631-r36trgboll qrs63ob l-r.16o6ob$6r'r, bmgq'ob 83g663r'rbot-r br8o6ob$6rn)'
qr.r6olrdogbol-r gBgrq,o 5:tr0;L,o169o3q'3bq'3bol-r 5;51-r,:'bq316l qr: 3erOJ3$363o3bob 5'>8oa36':
0gorrnqrr.rq,o6ool-r 6rnorbrn36Sbob agbrbraoltqr, br0o6olr$6oE ooorrlCUE)o qobol-rdoSbotl
6166tber66o3q,gbq,sqr g6qrr OoSoroorerb bs6o6ob66r'rb,:qr0o
qrj358qgbr63bgq'o olt lt663j6g65q'o
36orggq,o, r6r'r63q,og UtsUrqoQrr Srbgbob863bgq,o rq6o06gq'o
qo6ol-rdoXbob 6rbbo63o3qgb':%3'
br.rqrar o0 ts30orbgg3rtso org qrn6oLdo3brb .>bo66o3q'3bl-r 6r0r'rq.o96o03 U$63j$363qro St6orggq'o
sb
0orq,or6o g$ggbr, t6bg633q,o.r qrn6ol-rdogbotr uq$36oq,r'rboor 6r$ogtso Lr$63j$g65q'o g6or3gqrgbob
3r.r833g366ogbol,r 6.>0oa36r. 6ogb3qr,:3.:qr rEol-r,:,
b,:6o6ol-r$6o3bob Eo36 $':6Eoqr636oq' UlEgrq'rn3':qrorb
Lr0r.rj03qrr.r 6563bol-r 6r$oq,tso, 5.:66rbgr63o3q,3bq,rqr Oocnoor0bUq',',or Eorq,lolbo br0o6oL$6r'r
t6ol-r qrr3r.r636goCbUqo qr.rbobdogboU gag.rq,rl 6166sbnr66o3q,3b3q,o
A)6goo,r6Cbob Lb0o6ol-r6r6o, 3gq,gg6oLr
(816. 33r'rbrnao3ol'rr Qr AQb6rQo
qr.: d35q,orl qrr63ob l-r,:6o6ol.r66n, bJrn6$ol$ qrr
sbrq,5t%6qx'rbob brj63orr lrs0o6ol'r$6rn). br6Qr raolrr, 6r0r'rqr36o03 6r6Esbet63ogq'3bq'ob
55
qrr ;6
r6b3berbol-t
Urjrrvro63q,ol-r 0orr36obol-r q.orq-o635oq'Cbr Na 104
47
o gr66rbo66ogqgbq,ob 3rn0Jggg66ogbob 6r0oa36,>
qrnbol-rdo3bob rq$36oq,r.rboo 6s$oq6o. 9co6og6or tsg0orbg3.r6o Jo qobobdo3bSbol,t
tsg0orb3g3.:Eo, b0ot6.rqr 16 bqr3b.: oloolr'rCUE
6r60rtrrn6go3qrgbq,3bo Oooroorgbgq,or J6er6t6.:E3bob qro63!e3 QJ 16 r6ob q-or3r'r6363$3bgqo ol3
6rn0gq,,o brbAJbm6ooCE Cbq,ob J,:lrgbobEg3bq,obrt-r $s60rnrq96X6b 36o9618.:0o 030r3.>q,o cDooslCuE)o
qr.r6obdogbob ts3b69q,gb.:.
qo6otrdo3bob t-trbr%ol-rm qr.: Lrs6o'b63 6sBg63bq'3bob 63636rpbr
63orgrqrc'rq,r'r5ool,r orrbrb0rqr, tll6grq,rn3rqror6o Lr$ojEgqro 5g60gbob Urblbobo 6,:B3363bgqBo
Sooroorgbgqro g6qr.: ogr.rtr .t6bgb3q,o Eqr5er0r63r.rbob tEb,lb3gqro o6qro3l$r'r6o, boq'r'r br0o9c63
0.:B3363bq,gbtso - 0oLr.:qgbo/Eobrq,nqr6gq,o BCcgCb., oloomC3q)o qr.rb.:5366o $q'obor3ol-t (rE
E36orb3X3rtso 2017 -2020 $q,3bobror3ob)' or30gr, t'rn6o36oro b':6o6obg6r'rb b'>Oerj8Sqr'r 59603btso
obqro3r$rn6rqr ar.rg38gq,ot 0boq,rnq: trsbr%obgr ErB3g6gb3qro, 0obbob6o3o 0sB3g63bq'3bo QrtrrbC86o
er 6Cae6nao Lrsao $q'ol-rsor3ob 3o 16.>6ob br6trr95e36Uq,o. 'brn6o36or ts30orb333ltso 3o
5r6brcbq36gq,or, cng66r qo6oLrdo3bob 5.r6bo6gogq'3bob
0.:83369b3q'o
B3q936rq.o Oobrq3bo br653bq'ol-r ESgrUgb'l
bo6argq,ggborrb r6ob qr,:3.r30o63bgq'o. 0r6rq'oorrqt:
.l)saJ6cal.l,:j7gol:bs0o6ob|6abl.rlts3uq,r'r3rqrou5Lr0oj0gqr.r6366.:tsobr0ob6g0lB356gbql9bo
$q,3bot-r Oobgqr3ocn 6.:61-r.:%q3r6gq,or
Eboq,r'rqr 36oro j3gJt6r'r56.:0ob ts30orb333lBo. 6r6qrr rEoUu,
6rbtt%q363q,os 0berq'oqr J6rn66sEol-r g;t66q''9b8o
0ol-rrq'rnqr53q'o brbrnq'rnrn ts3q'o3bCbo'
o1306.: j33J6r'r66.:63bobr qr.r qrnbol-rdoSb3bob 6rnt-r'lq'oq63q'o Eglq'3p36o
ts3q.o96bo' t6r'r0Xq'orl
tsgb6gq,9b,:6 b.:berq,oo E3qr36gbob 0oq$33rb 39c6363gq'grgb' $':60erqr636oqro
16 r6ob;
o ngg3o626gqo (g6o(a6qboqls6 odgql\oa AtQssQAoq'CAoq. Jo6or 6l,6bfiqX3olt': ql
q,Oaqgoq,as bs0o6ol-t66nb qgrbobdo3bol-r ,,tr jr6or3gq,o0o qr$erqr3oqroU 56 3flAr6o0r6uq'o
bosoUbolJ0jo6gJo6olro6$35r6l6ooLb3q,83$gr.rb.:..br0o%630rB3369bq,rq0ooloo6b3q,os.
qrr 3ga.>6ogrr6gq,o bgrggbob Ejrn63 Jo63bL ,:Sarqqqrror 66r'rbogt6gbr
,,q,Oc1q,3oq,o,)J
js6orgq,o g6oU, 3gq,$36ob' ob6r'r6oot'r.l Qr trrCr6oSCq'r'rU 3s6r'r60qr3bq'obob [rg36otso"'
bo6orgq'33borr6 16ol'r q:r3r3ao63b3q'o q'r
t$Eotr63 0rB3363bq'ott
cDflaG5, ao]oCaflq)o
SrtrgrE3r
ts3brb.:0ol-r.:qr, s66,:6ots63bob COJJ%C, Ar6cDflE'q)CbJ 0oq$33q'o
ts3p35ob ts3g':bgbr Qr Aobo
3330rbor;6 63qr:63br:
o lss6s63m bqldSa: bs0o6ob[6ab qobol-rdo3brtso "93rn6ro0o336o qroJq'r'r6l6or"' l6tl3bgqo
0qr6r'r8s63robob rAbrb3Cq'o 8rB3363bq'9bo r6)b$o6rQrr
go603q'o63bgq'o' 336doqr' L':bl'bobm
48
0rB3363bq'lqr Eooroor3bgqror ,,Lr9cq3l66.:63cn l-t;jl6or33q'ob qroJqtrn0r6oS6o
$r6Eo0rqrg36q,r'rb3boli Eog6 b,>jst6or33qrol-r b.>o633b6o3oo cpr $36ob$gq,o Jgr$366o.rqrol-t,
3gq,gg6ob $r60rnbtBg6.lqr 6rbbm66ogqr3bgq,o qo6ot-rdoSb3bol l.rb3rqrrl-rb3r l.r,:b3q,0$ogrnLor.rb
Arb6eoE o l-u3r]6er b6A63u l-ujr6o6gq,r.r0o gl6bm66o3q,gbgq,o o63gb6o6o3bo." org06r'
Sooroor3bgq,o 0rB3969bgq,o s6rg36b $b6bl,r sdrlr3bgqr 6qt5r'r0.>63r'rbr%3.
0gg.:l,rgboLr obq:o3:$r'r6olr 3:9:r'r03ol-ror3ol-r l-r.:]ooo 0r'r6.;9363bob $g;tloL Eooroor3b:
Sogbgqrr3rqr oOobr, 6r.rE ,,b.:tsgrq,rn3rqror6o 6g6Egbobr er brbCq,SfoSr'r bogaS$oLt 3t6r'r56r03q'o
bogaggob gerr60.:goor ts3qg6g6ob 0gorr.rqrrnq',o6or6o" br%6rlr63q,or bs8obolr$6r'lCbob 0o36
o6qro3t$r'r63botr 6.:'br'r03ol-rsor3ol-r bllo6o 0r.r6rg56gbot-r $916r'rl.r Eooroor3bolr 06oB363qr<n363br,
b.r0o6ol-r66r.r3bob 0o916 $r60r'rq95g6oq,o 16636oro brBg.:q,ro3rqror6o b.;8r'rj03qrrn 6366; .16 B3o6s3ll
o6gr"r60r6o.t oaob ts3brb3b, bgq,6oLr$3qrn0or org rt6r b.>bt%obcr qr.r Eo%6rnb6o3o 6;83363bq'3bol:
ts3b.rg.:t-rgbq,Xg brlo6o 0rnbr 93E3bo.
qrra.:$gboo-ro qrlgobrbLrSbol,r Ullooer3bob 6rDtr:'bq3oi; qr; 031jrbJ0r'rlro b33516oli 5;6boq'3r
36r'1516;63qro bo3a3$o63bol-r E3oroqrmq,er6oob 6ob3qr3ocn, 6.r61-rs%q363q'o Er3o6s6tr3bol't
Bg0orb333ob 6r6er, rtJCaC bsUg63gq,or, g.rbboq,3q,o oj63b q9,:0r$Sbooro 63b36bob
6r'rdogboor
0otq'ol6o
qrnbolldogbol-r br6gq,gergoq,lqr 6;6bm63ogq'3bob ts3Oorbp3r, p6drnp' b':]o6r'r qrlgobrbbSbolr
arnggq,rnbr, Bgl.DbrSolto b.>6aorrqr6o6b3r qrr brEob63 6rts3363bq'9bo or386r' 6ogb3qrr3rqr
br0o6otr66ar3bo, btso6 ts30orb333r6o, U)bogXCOcr 5'rbrgtrrqr3btso 3oroor3b35 $36b 'b38rnor
qrl3o6;6bgbol'r
brlor6r,rgbtb, Eror 6og6 $r68erqr5g6oq, tttsgrq,o3rqnrb 63603btso Srbboq,fq,o 16 r6ob
qrrgobrbl-rgbob aoq3bob ts36orbp3ob rq'$366r$ogq'o U336r63bo' abrnq'r'rqr
fi6oga6oXboql:6 odgq,gboot 6sq;l96oqgbgq' Jo6ots' 0r6bsbqC6obs
b;ao1obybabacaorb333'>Bo' br6aor'>q6o6bob 6s$oq'tso EooroorSbSq'or
oaobr' 6o0
rq6oB63q'o
a3gJo6i03q'o
q;J q'OaqBo(as
t'r':]o6r'r qr;a':69booro cnsbbgbol-t
grqr35erb.l, org06,: trrtsgrq,o3seor5o 6360r .16 E3o6;3b obgo68r3o'>Lt ':q'6366sgogq'o
brSo%63
0rts3363bq,gbob ts3t-rrb3b 5s'b6qroq'o qr':go6;6tr9bob ts38cnb333':Bo'
6rJq'r'rgr6Cb1bo
br0o6ob66o3bob brBgrqm3.:qro.:6 6g6E36Bo br0crSq'C6oq'o %g0erbbp63bgq'o
l6gqtgog.:lrr qrs brt6olrbob{6o3 6.:pExobgb3brlr lrr}o6oxbb. rq6oB63q,ob
6o0
aogoloolgbb,
6g60x0o
u$6cfutq,bruc)Brsg, 0orcr609$o6ogor,
l$0o6olr$6o3bob 0.c6' botsprqm3rqrorbo 6g60xbob
ESag8rgbobJr6t'43btsoObgsg3gq,obrBooj6gb0oqgbgq,o03omqroq,o6oocr)0Jo3Jq,ol,$o6cbuq}o
49
do6oorrqn Jt6o6goJgbo qr.: qr.:0r6gbooro gg6rqrqg6,: 6.:0.:b3oq,qggb 6r6br$q36gqro o6go60r6oob
bt6gqrgogoq,lqg S.:ti0op6X6rbg.
6.2.2. 0br6ar3o e:$3ir3bgq,gb3bob 3o3f'r Scilrsq,rnq:63q,o ts3q333boLr ger6Eo63b5
3o6.;oqr.>6, boga3gol-t J6o66s83q,o go66rgoor 6r.r0%rpgbob.rb Jt6og6,:0obijg36r'rg6s6ob
Sgsj6o.rberbob qr.r ts31t,:brEob;qr, 6br6a.:3o g$gSbotJ brjOorbrnbob ts39.:b3bl bqrgbr 0rnbrq,roqr6gq,o qr,:
6grq65rqr 6oq$ggq,lo tsgqg3bCbotr tsgqt63bob b.:ggd3gq,9:3, J6rn56.r0gq, qt6r6or8o Ernbrq,erqrbgq,o
B3q36boU BgL,:b3b U6gq,gmgoq,o o69r.168.>6oo[ Er.rE9c.:qr3brb 6rpr8$933$o 06ots363qrgrbr X6o]3b,>.
gbqr.l ,lqo6ots6ol,r, 6r'r8 brbrt q,lCb3q,o 03orrnqroq',r'r6ool-t B3Llb.:Eob,:qr 0r'r0%.:qr3bgq, 36r'r66.183q,
er6b6oBo, 89o6o06gbr o6gm60rgoob br6obbmb6o3o 6rgSaobgll3br. o3agr, Jr6o6J6rn3j$ol-t
J6ro66r0gq, qrr6.r6ottso Er'6g0gq,o o6go60rgoob r6rq,o'bob tsCQCArQ 3qro6qr3bl, 6er0 bo2a3$otr
q-o,>5g563o1-r COTJbC BrbUr%eg(6CE
o J6er66u6gbob 3r6bE Cbtso 0r'rbrq,rnqr63q,o 0gq365bott
tsrOmgrq,obgbolr J6r'rggt-ro a36 3opg3 br633'b3boor brbo.>orqrgbr.
336derqg, 2017 $q,ob bbgq,8sogro bogl3gob Jr6r'l6ob Jt6ergf,gtg orbqrr6ol0q, J6o66c0gqro
bogaggob er6r6orAo $r60rnqg6g6oqro Jt6o66r0gbob/j36i6o6t6r09bob 0erbrqmqrbgqo
brbcoq,erer/0grqr9q.og6o Egq930g0ob 6r$oq,b 6qrr3 16 ArrB6or Aoic6rnb6o3o 0.>ts356gbq,gbo. Oogbgqgr3rq.o
o8olt, 6o0 6r6rbq0bUqlo ,,J6rn6r6.:0gqro bo0a36ob 6gq.o6g6oU 0gomqrcrq,o6oob" orrbrb0rqr, brbr9eolro
qrr 0o9o6o06o3o asBgg5goqgbob aoomorgot OrCp-orq,JC bq.ogbr, 9eo6oX6or tsgaorb3o3rBo 0.:o69 16 16ol:
6r6t rbq36uq,o Jr6o66r0ob/fugBr6ro66s0ob Sr6Aq,CbEo 0olsq$93o 3r'r63t63$3qo
0o$r5o, 616
s66r6o8p6ob corJqcc brr6ouggblr ry6oB6gq,o J6m66r0olr/j6J6o66,:0ob C8Cdoorbobol, Eggrbgbslr.
0r6rq,oorlqr:
.
,fitdnCsq,sCn gLl:gfiofing\ob qm6ob s?sgq,j\olr"J6er56l8r8o (30 06) 36or-g6cno obqro3,s$er6ol.r
l-rsbr%obgr 6.rBg63bgq,U $,:r68r.r.rq66b ,,brg.:6g3bo lloggr6oSbolr 016o13ol-r c.oCJ56OrAC6OotJ
bS3gogo3oqrrb 5rEm8qro6.r63, brlo6crr 6r'rd39q'3bgq'o rS$o3r6Job br65bq'Cbr", 6oic6rnb6o3
0sts3g6gbq,rq 3o Er.r630gq,or - ,,gr6.rbq,,gbgq,o l-rJggg3j6o3ob 6rrnqr36r'rbr", cng86r, 16 16oll
Oocnoor3bgq,o 3o6363ggq,o br8o%69 E,:ts3gbgb3q,o 61 6rrnqr36r'rboo b330$3j6o3ob 5,:6lbq,96'>
o5g583br J6cr6r6tEob BJ6bq,,CbEo. .rbrq,rn6og6rqr, oBs33 3r6rn36r0ot-r bb3r o6qro3r$ert6ot't
Eo,b6ob6o3o ErBg63bgq,o - ,,6r6lbq,3bgq,o Qr r6c6cbuq,,o E36rnb3bo[.r 6.:rnq56r'rbr" 16 odq'car
o6gcr66l6orl-roEobE3lrrbgb,ary3er6363$3qlrql6l0ql36oB96r.rbotr6.:6rbql3br16.:Bg6gbru6otl
elbC6Aoq>o. te6o060E oer6 ArAr.rAeobr6C, .r66.r6ots53bol-r COrJ%C Ar6cDflq,q3br J6rn66r0ol-r
gr66q,gb6o Eoqg3gq,o 33q.o3630ob 339.:t-r3b:;
.
,,6Cyoa6Cbotl: qtl o6g6,tb66gigg6ob Ar77oas1C\ob Joq,o1)o3ob 0j0g0.ry9\olt q)b a;6a/ob"
36n66s0s0o (25 01), 6rn0q,ol-t 36or-36oro Eol-rrq,rnqr6gq,o tsgp3gor ,,6r%6qroq,o J3rq,ogo0o36o
3rq:t6gbob 6rerqr36r'rbr 0g6o6oJrq,og3gXbtso", o6qro3.rgo6ol-t brbrbollm 0;B3363bq,olr 0obgqr3oor
,,rerAorbg6o 63ltg6U3boll 6r6or3stlg 100-ls3 E3g 6r'rbgq,gb Ar3E oE o rCatr O6C6o6ACbo s.or
bstt$r3q,r'r J6r'r6t6,:0gbo", o1306.: Eobbrnbt6o3 ErB3g6gbq,rqr Eooroor3b3E oJ - ,,br9c6eoq,o
33rq,ogo6o36o 3.:q:t63bob 6.:r'rqr36r'rbr 036o3oJrq,o$3$3btso"' b.:q:.:6 .16 .rt6olr 6.:6b;%q36gq'o
0g6ogo3rq,og3ggbtso q.orbrjO3bgq,o 6.rEqr36o JQraor6ob 33lq'ogo3r6oob rarQq'Cbr rb
brb$r3q,r.r qoEobdoSbol,r o6g,>6o%Xbr o53663b.1 Araogo8oq)o l-t,:bo3aggco rbo6bgbgboll
Jo6rnbSbBo. tsgl-rrbr0oUsqr, rbg.:6o8gSboLr 3$rJ%3 33t6 Ernb36bq3br J6r'r66r0ob 3r6AE'CbAo
Ooq$ggq,o E3qr36bob gggjgo.:6obob tsggrbgbr. r0rborl6, Eogbgqrr3rqr Sob6ob6o3o
0sts336gbq,olr r6.;6bgbnbob.>, J6erg6rEob Bgqg36bob gqro0oq,3bolr lq'blorm6.rBo Soorocngbgq'or
0lBp63bgq'o 10o/o-oU crqr36.boor.
rbg3X, brgg6sqgqgbor, 6o0 J6o66r0gq, q)r6r6crr8o !cr'6o96oro J6cr66r0r $lt1&nq6g6oqnl 3-b9
aCOn lr,:boqrcom tsgqgg6oor, 6.:0 g$o6.>rq0q.ogbCbr Egorgrqrrnq,oSoob Ernorbgr36rb J6o66r0ob
6$brbq36ob
bq'obrq,U6srboq,tb ArAmAq)o6rrfu, aob Sr6bq,CbBo rr6rg03$3b 3 brboq'r'rer
tsgbrbgb. ,:q6o86gq,o ArAar$gCgq,or o0 ErCOoo, 6o6 Ebs64gr3o qr$gtrgbgqSfubott 0o36
ts9q55ob
aobrq,erqrbgqro tsXq.og61bob $.>60oqga0br bBo6 tsg6orb3ggr8o bqrgbr rb6C6o6Cbuq'rq.o' J6o66r0g0ol,
per63$g er
16 oogrq,ob$o69bb 6ror E30c.o6r'r0 qoC$rq'o$r6oilJ fu6i6o66rAgb':q' 8CqgCArQ,
fugdqrXbgqn bqrgbr brboq>aro q.ot 0Urq,CC.oU6o 03q.o369bob 36ofr63onbl6r6 6'10o136s Qr
Aro tsc)ool'
U6cDoC6or3rgBo6olr qglq.obCbr. E.;grq,oorrqr:
o x3a6ado3obs qts 0qt66sqto ar63oa)6c6ob bs0o6ob66nb ,,33rn6r'r8o3gt6o Jarqro$o3ol-t
6g0gBlgbobr qls 5.l6brn6gogq,3bol'r.. 36r'161618ol: (24 01) j33J6r'l5r6l03blql Bltsq,r .16
bgr6go3q,qrgbs, SlBob 6erq:gbr6 J6r.r66r8.: $r60r'rqr636oq,o.l 22 l:rbrnqrero tsCcgC6ool. J6er56r8oor
E.l36c'r33o6c'r6o3g6o
61630r'r
5r6br.bq36gq, trtbroq,c'rrn B3qg6bb $r60r.r.>qr6g6tt: ,,bgrboq,5r6o
I-r.:tsgrq,o3.:qro;6 qrr 56d3q'3sqror6 J36t'r33j$o3':tso; 33erboEo3ob 6r63oor'l65boUlor3oU
oqrg66ogogo63bgq,o 06ots363q,r.r3.r6o 6o8,:6orgq,gb3bo; E6o63 qrr brts5rq'rn 83$r609r'rbob
B3u63q'gbgq'o
AJbgoob6Cbolr b$6.>$36ooor Qr b.:0r'rj03q:r'r 6350oo: br6trrt'q36flq,lo
qm6obdo3b3bo;03Ogtsrpbgq'o0$3163'br6pobJoq'o$o3olrqgo3g036$o"qr'l'>'0'o1306r'
51
.:q6oEbgq,o Egqg59boqr.r6 0br.rq,r'rqr ,,bgrboq,g6o 0:36rng3rn6rn0o3gt6o 6.16g0r'r bsEUrq,,r.rBreor6
pr 66d3q,3rqrorb JC6bJCjOogtEo" tsCodqCbs oj63l-t 6rbboq',Uq,o 6r'16o166 J6r'r66rEoLr
Br6Aq,lCbAo 6obrq$33o brboq',cno tsCeCAo, 0rtsob 6r'rqrgUrg qrr6,:6836o ts3q363bo ltbr.rq,r'ro
ts3q3gob 0ol-rsp$33,:qr bl]o6r.r ts3.:q,3q-og6r ts3q.o3ACbl-t $.r68crrp69696.
JAdJor6, Slrgrglro gart60rgocn $r60erqr6g6oqro 0oltq,r'rqr6gq,o 0Sq.og6Cbo 16 odq'CBJ brtsgrqgbslr
qguq6o6q.ogb, Jr6rn5t6r0olrogob 6$ogogoq,o Jrob6Cboq)r6 t6r 6r$oq,o 0oX0t6ogbr 6o0gq,o05
3ar636gggq,o Bprqgq.ryr+ro Eg<9g6ob Oottq$gg4.o. oOolt 6wr3rq,ob$o656oor, 6t'r0 Bgq.og6bg
cr6og6go6gbgqo bog26ggo6X0ob gEorr3r6gb 0ob.:6b b$rn6gq.o a.,q$CUq Bgq.og6Cbb,) q)r Aoqc6ob
Oobqg3grq q.orbrdrygq,6gbg6bgbb 0r'rr6ob gt6ongt6o3.>3to6ob qgr8gr6gbr $r60errq.o8Cbb, brbgq0$oger
rgqrogob b6lrsbg6ob 0ggrtr3boor, 0oSr6tsg$o6oq,or, Oobqob 6b6rgbo J6er6t6$3bob qrr Bgbrbs0obrq.o,
dcirtq,oqr50q,o tsgq.og6gbob $rr60a4.o696r figJ6rn6r6ragbobr c.or tsgrq33q.o36o Bgq.oS6gbob qrofuS3, t6rg
bgq,b Eggggrnbb g6om 0br6og, lr,:bgg0gogm bcry15goU q.or6g60goL J6<l3glrobr Qr brboux0Ocn
6glrg6lrgbob 6r63r663ob 6r0$3o63rq,erbrb, bmq,o 03o69 0br6o3, p.:o6$363ltgbgqro 0br6ggbobo4ob
Uts6m CgCOrqUt6o o6gco60r6oob doSoq.ogbrb.
6.2.3. dtr;6a.:3o qr.>Sgb3b3q'3b3bou 3o3o d3q93i{}bol-r E3Sslr3boi-r obqro3':$rnrrgbolr ger6Eo63b:
6r6qrr r6obr, br633b3bo tsgo6ots53br brbr.rq,rno qgs 6gsE gsgg6o ts3q36bol.r B3grb3botr
obqro3rgr.r6gbob 6 g690;gboL Eo6,:6cogq,gboorr3.
brggr6rq.oqSbor, 6rn8 bo6o3tioro Jr6o6drr0ot/fu3J6o66rdolr grr66qXbtso Eg0g8s3gbpq'o BgqSSgbolr
tsggrbSbob o6qro3rge6gbo 996 gb6g6ggq,grngb Ooq$ggq'o 89q936gbob 6rlcrn03$ cgt J6ob6raob
ggX;)gor6obob ECBdJCbrlr. Er6rq,oor.>qr:
r
J6rnA6r6stso ,,E6a0olt, ys606aXq,abobs qts ba6otq,g6o qtt63oLt J6a66;020oLt d;6oryt" (35 0l)
36cn-316a,o 0r.rl,r.>q,rnqr63q,o ts3qr36or ,,bsjr6crr3gq,rnl-r
I
Ernl-r.rbq,3r'rboLrlor3oU
arerUCeCagq,o qrrtrOr6gbob bg63olrob 5.:Er6or3q,o,
3o633q'lqro Lrlr$6rgrt
q6rngq,o Ar CECCOYI6o 0o$r'rqrgbr
r6Cbo66Cbao qr.: sqr6o6oU$6.:gogq' $36o$o6ogqr 36or3gq'3b0o"'rq6ots63q'o ts3q35oU
tsC8rbCaob o6qro3.>gm6,lqr 3o Eoggagq,or - ,,3or633q,sqro qrr S.rqrrgqrgb3q'o br03qro6obo
qrrb0t63boor 3%63635q'gcr3oq)o 8ertr,:bql3mbr (6lerqr36c'rbr qtr 63rn66sgo3q'o 0er63r)"'
0o)60gq,o 6rnqr36r'rb6o3o o6qro3,:grn6o 3c16 g%6gbgq,gc'rgb 8o0L,>b363bob 5r0r6orgq'r'rbob,
o3grtl3b'>b' 63b'rbu6ol-rlqr tjulo6or br6olrbnb6o3o qrJ
qr6erSq,crbob.: q.r
33cj$36crbob
つι
CBCCOor6cqbob obeoJr$co63bolt 6309ts;33b.:, 6.ror: tsgbrdqtgbgqro 6rtrqrgb Jt6r.rg6r0ob ts3qrg63bol-r
gg3jgo;6rnbob 3t6oggt6og63bocn ts3grb3br;
.
,,dabsbq,Cn0obs qts Lts6bory6ob30ob bsga3Sq,asm ;qfXriol,t" j3gJ6r.r56,:0ob (47 03) 0ggrbgbol-t
o6qro3rgr.r6b $r60r'rqrg36U ,,rq$36ob 6r.rbr63Eor.: bo'bgbg3 er
Eroro 5.r0r'rg36gbu
.lq0rL6gqrgb3qro q6 t-rr3rbrnbEqr3bq,r.r b3q,ol,rggq,3bob, rqr6oq,rnb6o3o 611306r,AAr6oACE r.rbob
rn66.:6r'r3bol-r, Lr.:0366o36r'r br%r'rgrqrrn3bob, lt36or.;Em6oLto rn66.r6o%rgogbob,
0g$r606bobr qgr
6r.rjrq,ri3gbol-r 0o36", r6mE3q,o0 UB6nl jp36rn66r0ol-r 8r'rl,r,:q,r'rqr63q, ts3q.o3gl-t ts331-t.rb,:69b.>,
3oqr6g o6qro3,:ger6l-r. Egl-rrbr8obrc.o, Eoq$ggq,o ts3qr363bob tsg3,:b3brl-r 336 3%6g633q'9argb.
rbrq,,r'lAoU6re, ,,CE CCO6crEUq,,o L$.:3q,9bol-r (e Learning)" jgJ6r'r56r6ob (32 02 14) tsgrq3qr36o
tsgq3gol-r 63gtb3bol,r obEo3,:go6rqr Eooroor3bgq'or ',3q'9j$6rl63q'o Ltl6r66sbrorqr3bq'r't
6gLgr6l-rgbol-r b3q',0ob,:$3qrrn0c.rb,>",
619 rbCAC 16 $r6Ernrq-o661-r ts3Blb3bob obqro3,:$r'r6b qr,: p6
5%63633q, gogb Eoq$33q''o ts3qr363bob E3grb3b.rt't ;
.
S6rrA6raob ,,bsbagsqm2b6ogo ff3brlo6o' b;biq,1ffoga b;b936ob q)ro?s Qs b;26as0a6oba
as6s006a0q,n6ob 6s6goots62br/6rp604jb;" (30 01) Lrrboq,r'ro 03q-og5ob Bgbrg.>b3bq'rq.o
A)A(r}UCECbUEo 36or-g6oro obqro3rgr.16or ,,E3l,tbr6ol-ro
L.rOr6orq,3b6o3o JCOCbob .lar'rja3qrgbob
6CcgCbscg 6.rg6ambgl-r0bpq,o br6'b.:r'r Ec'rd6lgrboLr gbrg6ortrc'r3b.1". 6c'r6rn66 J6r'r56r03q'o
bog26gob tsgqg66ob E3orrnqroq,rn6or Arbtir%e36r3t, 0l-rg.l3bo EsB3369bqr3bo - ,,b5%(6Qr",
,,grgEaob3U3b,>", ,,b6gq,9r'rgr" 16 $r6Ern.rqr53636 ESgsbgbob obqro3r$rn63bb, 6lqr6'rb ':6
BSogr3tr
br%ora X6or3gq,l,r, 6ob grErn0 ts3gdq,gb3q,or 0r'r6oger6o66ob 6rbbo63ogq,5bs ts3brbs6ob,:qr,
lq6ots6gqro o6qro3,:ger6o 336 3%6363cq'grngl-r 03q935ob Er%oa3rb'
Ar6er bg0r'rrq6o063q,obr, brb3q,O$ogrn boUXCOoo b56brbq36uq''o J6r'r66l03bobr q)r
jgJ6r.156rBgbol-r gr66q,3bBo 036gtsr33bgq',o o6qro3.:gcr6gbolr r6rq,o%ol,r tsCQCbrcg 3q'obq.o3br, t6c'r0
Jr6o6r6r0gbol$ qgr j39J6o5r6rdgbob 6r$oq,o brlo6cogbb ('roroCboo obqro3r$crt6b, 6rot
l6gq,gogoqrrp oj6gb tsggrbgbgq,o 0og$3gq,o trrbnq,oo/aJrq,9q.ogt6o tsgq96gbo' 6o6 B30cnb8cogb8o'
ts0grl[bobo3ob 0boq'oqr
Ugcq,r ar'rurq,<nq.o6cq, Bxex6u 16 0og0,>{6orgbr o6qro3rger6o ,:6 tsgq.o36gboU
gr6oto goSolr o6qro3rggr6or Arar'lgC6003q,o, ErtsoE 6r'rqrgtng Lrlo6r'r.: r6r0q.oX6o6g $o.)oL o6qro3r$r'r6ob
Bg@gts.:3gbr qrr6X60oq,o ts3qg6boL L6gq,grngoq,sc.o Eggrbgbobror3olr (0.>5,:q'oorsqr, 6r'r5r'r63bo6u
,,J6r'r66t8gq,o bogag$ol-r 63q-o66ol-r 63oroqroq,er6ooor" 3l6bl%q363q'o 6loqr36rnbt6o3o'
br6ol-rbc.rbr6o3o, gggjgorbobol.r, b;6a'b3 aobEgqro er J6oQUCoogq'obob o6qro3s$r'r63bo), 6':orr
gb6ry6gq,9cgoq, oj6gb Ooq$ggq,o Exqrx5xbob Eggobgbr br6obbrn66o3o, J6rnqggigogq,obob,
Xgrn6o0og6o6ob qrr ggAlQo,:6o6ob 36o66oJgbob pogrq,ob$oEgbocn. 3g6doqr:
.
,,J6agCbo1q,o gs6sotqp0oL " J6rn66,:0.r (32 03) $.:60erqrgg6oq,or 7 8r.rb.rq,r.rqrbgq,o b.rboq,rnrn
BgqSgoor. 0rcn tsr.r6ob, ,,l.rJ3gorqg6o l-t6r60r6.:orq,3bqtr.r b.llo6ogbol: 0jm63 3o63bolr
q.osbrj03bob b3q6g$gr'lbu reJJ$o6Cbflqro go%o3gt6o br6CAr'rb 8jo69 Jt6rnggbogq,o
Ut5t60r6sorq,3bq,r'r q-or$3tr3bgq,3bgboU 5r%6qroqro 6roqr36erbrl 36og3bogq,o br6boE Cbob
66r'r3gq, ltgr60rbrorq,3bq,rn bo3t663l-ror.>6 qrr 6gbrbr0obr"rb,: ts6r'r0ob br%6oll
6oorbr.r363bot6;" qr; .>.8.. 6r.rbrq,oqr63q,o 63qg3a0bot-t E3g,lb3bol.r obqro3r$n6gbb Jo
orr3l-rgb.>qrobs
$.r68rn.;q6gbU: ,,J6og3bgq,o brbroq,Cbob b$gc-o96$3bob 1000/o 39c63633qrgogoqr oj63br
b,s6ol-rbor6o J6erggl-roSqro 6.:6.lorq,3boor" pr ,,grn33q,$qro56lqr 5rqrrObrqr3bgq'or; 20-30o/o-oa
%6q.o,5", 6c40q,gbo6 J6er66.r8oll gr65q,3bBo 6.r6lrr%q363q'' g33q'.; 8r'rl'rrq'oq63q' B3q935b 16
Eog0r6or3br qrr .:qbotsbgq,o ts3qr3ggbol-r 63grbgbrb 396 g9c6g633qgoBb. 031-t$.r0ob.rqr'
J6rn56r0r erAr$Cboo o6qro3rger63bl-r bllo6rn3bb, 6rorr r65rt6ots63boU 3$.lJbg Embq.o3tr $3q,l')
6r'rLrq,c'rqr63q,o ts3qr33oU ts3grbXbl;
.
bboJ ,,o16oeo]qo q;.>b0s626ob b,:0bsbg6ob" 36r'r56,:0ob (53 00) 3fr6q''36tso 6r6L.r9cq36gq'or
Barl,r.:q,oqr63q,o ts3qg3acbo - ,,3g,rl-rr.r o3t6oqro3q,o qr.:b0.>63br 6rbqr3br ggt6r'r 6g$x9
b3q,6obr$3qgr'r8o
qt 3.>gOaobgbq3br Or'rEUrbg6gbob bs6obbo" qr,: ,,3.ro%6qrgb.> Lrr%rn6rqrngbol-t
o6grn60o63b3q,nbol-r qro63 gg:br.r og6oq:o0q',o erbAr63boor Ul66Sbqrrnbolr Ogq,0botl
ts3brbgb". tsgg.:l-rgbolr o6qro3,>$r'r6rqt 3o $.r60r'rqr636oq'or
- ,,ggrl-ro oS6oqrogqro QrbAr6Cbob
b363go6o.l6or.> 6rrnqr36obr gergq'$q'og6,>qr 5so'b6qrgbr l-rgqr 6r'r$1 2o/o-oa", 6u6 66
gb6gb33q,gogU J6r'r56r0otr 3r65q',gb8o b369go3ou69bobot3ob 6r$3gq'o 0rn0b':b363bol-t
br6obbolr.: er br%o6reo3bob o6gr.r66o63b3q,r.rboL qgrnEob ts3grl-rgbrb qrr 03q356botr
br6gq'go8oq'.;qr 851.15%marQ qrr8rg3boo obqro3l6r'r6tl b':]o6r'r3bl-t;
o "6s63a0s6ooot pssgsp7bgqt Js6og6(as 03g66;q,a0oU' i33J6er56r0ob (35 03 02 10) tsggsU3bol.r
o6qro3rgn6rqr 0r'rggOgq,o.: - ,,03g66.rq',r'rbob Jt6erg3ll0o Br6orgq,o Jr6og6ggbol-t 6.;rnqrg6r'rbr:
Brbrg3q,3boco o196;3o.:%3 Ogrng bg6ggogor6orl 6lcrqrgbobob tr6qrl - 10o/ol b$l6ornbr6gq'o
qo3gmjbo3r6ooor 6s63g66rq,3b Jo6orr 6roq36r'rbr - 440". orgEgr, 0erb.rq'r'rq.o63q'o 03q9353bo1:
tr63q',grngoq,rq: 63l.tg.:L3bq,rqr brlo6err qr$;g3booro br6obbob6o3o obqro3,>$er6o, 6r'r63q'og
6r'rl,tq,oqr6gq, BgqgSmbu ts3sg;b3bb br6oUbr.rb6o3o Erbrborot3bq,oLt EobSqr3oor' 36rn66r03qo
bogaSgoL ts3pg6ol..r E3orcrqrr.rq',r.rgooolr SobSqr3oor Jo J6o66s03bob tsOgrb3bob,>b
(6r6br3gor63boo od J6o36.:d3bol-r ts30orb3g3s0o, 6c.rdgq,3bo6 Er.rEbrbg6gbob 6o$oqrSbrl.r
9%63633q,9c.r936) b.:t-rg639q,or 6rr'reC6r.rb6o3 obeoJr$m6cnrb C6ore fiooroorgbgq,o oggr[
g6oro b.>5obbrnb6o3o obqro3rgo6o Esobg.
U6e5 rqo6ots6clb, 6rn8 J6r.r66;Egq', qrrbr6ortso $.>66r.rqrgg6oq,o obqro3rgr.r63bob qroq:o 6r$oq,o
6tr.rqrgbob6o3or. org0gr, Ebrnq,mqr 6rrnqr36r.rb6o3o obqro3l$rn6gbo 396 gb6g633q,grngl-r J6r'rg6r0ob
3ggjgorbr.rbol-t tsggrl,t3b;b er tsCeCACbob 631-r6gq,gbob tsgbrbgb b5gq,grngoq,o lrg6rooL $st60r.rqrpbrb.
)Art o116, Obrnq,oqr 6roqr36obt6o3o obeoJrom6Cboor tsgqggggbob ECErtrCbrb r6ouq,Cbb ob Ar6CAslCbrG,
6o0 Jt6o66r0gq,o (Dbr6cDoo $t60rxgA36oq,o jpJt6o66l0gbob 0r'rlr.:qmqrbXqo tsprqrgq.og6o
0gc.og5gbob 6rSoq{r 8o9c6r'rb6o3o 8rts3gbgbq,Cbo 16 brrB6or. BCeCArcg, go6roqrr6 o6qro3rgrn6gbob
gOg$gtrobr t6roqr36obt6o3or, br'lq,r't 0obsq,roq63q,o 83q.o3&l[obcD3otr 0ob6arb6o3o 6sts3g65bq3bo
brflrrqbq36gq,o s6 r6ob, tsg3dq,3bgq,o bq.og0r j3gi6o6r6r03bob ts56bq,CbBo Ooq$Xgqro 89ql3660ob
869Jr3b,>.
rbgg, brgg6rqqgbor, r6m0 6o6o Jt6o66$oU/j3XJt<m65r0ob o6qn3r$r'r696oL 890orb393.:tso agt6
JoeCa 16 bq.ogbr 6qgrr0oqrCbol, rqlAroobobr qrt tsXbsdqo 6ob3g0ob 0.:ts3X6gbq,3bob brbt !Sq36r.
o6qro3,:gmt6Bo .>q6ots6gqo 0rB3g6gbq,ob $r60oq.o6X6ob 690orb333rBo Jo, Acl33r6oq,o 0o64903bo
b8o6,:qr, .>6,:6g.:q,ob$g6or rb 16 ACCb56t6gbu 0ot6ob6o3 ashg536gq,ti. 0r6rq,ocnrqr:
o ,flbsglabn L;oLtbq,ob" j3g36r.r56r0.>0o (35 03 02 04) o6qro3.rgo6ob 6o%6r'rb6o3 0;B3363bgqrl:
$s66r'r.:qgm6U ,,g16616o q:r'16.>9ororr 6roqr36r'rbob b6qr.:: 500/0", 6qrn8oq,3bol-t lq,b.ro:obltso 3o
So69Bgq,or 6,>839bgb3q,o ,,Orqrq,o", 619 6ogoroorgbb 6o'b6ob6o3o 0,:B3363bq,ob 5rl66;6ots3bol-t
,>6169rq,ol-rgg6erbrtrg. rErlrcnr6, :qlr.l6ots6r3or, t6nE or3oorrnb gqroEoqrgbot.r ,:q',b.rornbol-r
0rB3359b3q,o ;6 16ol-1 6.:'bm63.:qgo qgr J6 gi3gdq.ogbr6gbr 6r0r.ror3q,rU;
o J6r.rbt6r0r8o ,,bsbs0s6aq,a L)ob'Car" (07 00 - 10 00) o6qgo3rggr6ob Eo'bbr.rb6o3 6rBg63bq,rq.o
$r60crqrg36oq,o.> ,,1-rrb.r8.r6orq,r'r ts36c.rbr - 63 (b.:bs%obr'l - 61). g1696oEgqrgbr boqbrqol:
blUr016orq',r'r tsg6rrb.> qr,: .ltsgEqggbJ bo6Arn6ob rb.>q,o brbrOr6orqrer E36rnbs", Bgbrbr3obo
gqrr.rOoqgbolr ,:q,b.rormbol.r 0,>B3g63b3q,o 3o 6.:6Lr%q36gq,or Oolo-oLt q9o6g%3. 0rtso6 t6<nqgbr6,
?)ggsbgbol-t o6q:o3lger63bob sq$36ob.:l-r 6ooroorgbgq,or, 6r.18 ts31-t.:dq,o.> sprebCb 0oE$r'rqgbgq,o
lr.r6Jr6oob 0o36 bgq,rBg36gq,3boor 6r3ob6o 3,:q,q.o3bgE 3b3bob Eggbt6gq,gbq,r'rbol-r t6ob3o.
Eυ
6.2.4. d6rl66.:03qro boj113gob 33pry1{rotr iJt1r1qr,rq,o3o5
J6rn56r0gqro boSa3gob ESorrnqrrnqro6oob 6tg0ar.rb3l-r3bol-r 6o0.:6orgq,3boor 616bo6go3qlCbflq,o
63q,oqpbgbob56 6oAtr3qt3,rqr, XC6 JoeC3 lllo6r'r,: Aobo C$rJob6o3o qr,rb3g$s J6rng6r0gq,o
boga3go6gbob gr63oorr6gbob Jr6.:q,3q,36,>qr. o6olr gror3rq,ob$o63boor, 6r'18 rA CO;S.bC bo1aggotr
Jt6r'r66.r0gq,o 9r.160rgoor Or.r0trrqr3brtso 06o036gq,rn316o b.:t6gb3bo ts3o6ots63br er btscl6 tsgOcnbgg3.r0o
g6 b36bq3br 0br6ar3o qr$gL3bgq,gbgbob 6o36 brbogl36rn lr.rbbt6gbot-t rogobCbob tsCsgCbrsg
6oq$9gq,o 6gqg6bol-r 3g3igor6crbot-r Bgg.rLgb,:, 0olcr68g$o6oqor, ama$reecb qr'>6g603oll qrr
$6r6oBggbolr Uts6al eC$rq,Ut6o obbg66j6ogbo tstsg'>q,o3rqrrr6o 6560gbob, Jt6o66.:Eolr E 6Aq,CbBo
6r'rlrsq,rnqr6gq,o !9r aoqfcuq,o Egq.ogacbot qgr 8c!.ocb0bob tsggrbgbob o6qro3rgar6gbobo8ob. rbg3g,
brlrg63gqor or3rq,lrsBo6o 0r6cq,oogbob &'rg3rbr bb349rbb3,: bJg6ogo3olr Ojo6g Jt6o66rE30oLo6ob.
lrlESlq,r'r3lqro,>6o ry,303bob goo6o63bs
Jt6er66.:Egq,o boga3$ol-r Egorr.rqrr.rq,n6ool-r 6r'rorbgr36gbob tsOL,:b$obtqr, blOo6ol-r$6rngbo gobr6Uorr
ls0o6r'rb$6erl,r $rr6gq-o6C636 or.r3ol6or brBgrq,rn3rqror6 65g03bl-r, 6cr03qrog 0rno6rgb o6go60rgorb
36r'r66r0gboL/j3gJ6r'r66r03bot-r gr66q,3btso 6rbbrbo6gogqgbgq,o qo6ol-tdo3b3bol-r ts3Lrb3b. Ubs95
.lqobo86rnl-r, 6o0 63orc'rqrmq,r'r5ortso 0r'r63Egq,os %r'rgrqro rq$361 LrEglq,oSr(,o56o 6569bott
9166q,3btso $r66obrqr5g6o obgot66.:goob, 0ob ts3qg6gbr'bg Jsl-t3boU06b3q',o Jo6Sboll g36jgo,:0c.r3.rq,gr.rb3bob q-or Ooq$ggq,o Egqg3aCbob tsgg.:b3bol-r 0gl-rtbgb. br0o6ob$6rnXbob lrs8grqrro3rqnrbo
p60gbob 6ro0%rqrgbobr er qgiAodo63botr J6r'6gb8o 06o0g6gq,er3s6o br6gg9cA6ob $bgboboqgrb
br0oaq)o6r6C, 6olc$83$rn6ogor, 6s66d3qq.oXb rq6o06gqro 0o0t6orgqpboor 0goroqroqmbool,
qorb3C$rbC Egtrrnbr q)r brtsUrq,rngrqro$o 6960gbolr 8o0trqg30ob, EggrbsboUr er t66r6oBbC0ob
ggs3p0ob qgCOrqIC6o lrrggbgtfubolr.: qrr o6bgftgjgogbob EgEgtsrgb.:, b:g6orr8ot6obm br0o3q.ooq,C0ob
6ror3rq,olt$obgboor'
Ltrbr.rq,orn qr: Eg:qrgqrgrno tsgq353bo
Ssorrnqrr.rq,r'r6ostso 06ots363q',r'r3r6o g3q,oq,3bgbo 16
Srbbc'r6go3q,3bgq,s bcbogaggo
ar6gr6obr6o3bol-r 6o36 36rng6,:EoLr/jgJ6r'r6t6r6ob .rq$36o1-r, 6o%6ob qrr 0erbrq,erqrbgqo tsgq.og6gboL
tsgEgErpbol,r 0o0,:6orgq,3boor. o0ob 6rorg.:q,otl$obgboor,
56 t.r.rjr6or33qx'rb
6o0 bcryapgoL 3rbrn6Jt6ogjgtg or6qgl6o3q,
gobrblrorr Ao6ot O6oU b6d)b0bJ No265 ,,J6x'r6ttrr03q,o 6oUXCOoU tsgp696ol-r ogorrqmq,o6ootr eJadlooCbou
or(')bJ(bC" tJrCr6)og3q,r'ru 9o6,:6lo1 0o6o\)rlol-1 2011 $q'ol-r 8 o3q,ol.rol-r N"385 bturbCbJao ogq,oq,Cbou tsCorbotr tsCUJbC0.
&6o66r09q, qrs6r6or8o r0 0o0r6orgqgboor $ot60orq6g6oq,o o6gert6E.>6or 6q,03 5l66ggq,o
bs63gbgbocn brlrororq6br (ob. j3got3o 6.2.2. 0b.:6a.:3o q.or$3bgbgq,gbgbolr 3o96 8obrq,oqr63q,o
tsgqrg6bol-t go60o63b.:), 0otr68g$o6oq,or BrAmgrq,obeglr J6r'r66.:0olr rq$g6otr er EClgCbCbob
gc'r60o6gbob J6q;gbob eCOrq,"J6o oEtrO6UC0or. Sogbgqrr3rqr o6ol-rs, 6r'10 J6rjgo3rEo J6erg6r0olr
rq$g6oU, 8ob63bob,: er t.,rbr'rq,lr'rr'r Bgqggmboti ger6Egq,o63br grjgrnb6o3rqr gr6orgrbq,o3rqr bqrgb5,
0o%.r663$rn6oq,or, obb663i6oltso 5ro$3t6r'rb ts3b,rbr6obo l-tg3bg63bob 0oOqr336erb.r, t6.rg b3q,l,t
tsgg$gobb sp6ots6gq,o J6o63bol-t l-rrar6r'r qgr$3b3bgq,3b3bob l-tstsg,rq,o3.>qror6 6g6Egbcnrb
ts3brbrEot-terb.lb.
0Xg.:LrgboU obqro3.rgo63bob 3dro g36o303bo
rUg3g gbEr rqobots6r'rb, 6rn0 g3q',oq,gbob 83pg6rqr 03oroqroq,o6o.:tso Srbrbqrqr,: 36o$36o903bo,
6n0q,9bUrg 63qg6bol-r ts3g.:bgboL obeoJror'r6Cbo UbQr r38.rgogoq,3bqr636. r6Ugbgqro
36ogg16ogE3bo ts33brbrE3br br36orrtsr.r6oUr.r 36rjgo316o obqro3.r$r'163bol-r ts3brgrl-r3bq,X.o 5.r0r'rg363bgq'
SMART 36og96og83bou bobgCarb. org69r, 3t6o$9t6o30gboL 6r68l60CbCbor6 9t6otrq.o,
0obr60g$rn6oq,or, aColr'rq)clq,<'rborao $r6aoeAC6oqro ogolr tsggrtrcbob o6qn3.:ger63bob 3rn63tvrg$gqo
0r6rqroorgbo, t6o0q,3bo6 r38sgogoq,pbg6 36ogg6og6ob 0oorbo36gbL.
olU Ar3oo3rq,oU$o6gbor 8bl6a;3o q-or$3b3bgqr3b3bob 6o36 o6qro3,>go63boU tsg0gBr3gbob
0o0.l6orgq,3boor r6l,rgbgq, 0q.o6o0r69erb.:1,r, lsgg6.lqrqgbmr, 6r'r0 6bmq,rnqr grqr33Sqro o6qro3u$er63bol.l
36og96ogOgborrb ts3brbrOol,rr.rbr 16 r6ob br38,>6obo 3t6er5t6$ob 3g3jgorbobob Egbrgrbgbq,sqt.
b.rbgq,0$ogrn )UeoOob l-rr0brbg6ol-t qrrb336r0o ,,2014 $qrott b.:b3q,O$ogm bogaggob Bgbrbgb"
l.t.:js6or3gq,rnb Jr6r'16ob J6r'r3ig%g SMART 36o696og63bor,r6 S6orrqr 6,16boq,gq', oj6r b,:gt6cn,:Br'r6obr'r
Jt6,:jgo3.t8o o6qro3rgm6gbol-r 0orq',o.>6o troLOCAob ts31-r,lgll-r36q,.lqr 5.l8rngg63bgq,o FABRIC
36og96og09bo6 (ob. q;6rt6oro 1), 6r'r83q,o6 grqJ33q,o obqro3.:go63bob 36og36og83bor6 C6ore
o6q:o3rgrn63bob 0orqror6o Lobg30obor3ob eraroCboo Ernortxn363bb 6rbttl%q3613lr. 8;or tso6ob 36or-
p6or 06o836Xq,m316 35ogg6og0U $rr68rn,:qrp6U o6qro3.rger63bob qrrbrqrr6bg0gq,e$.t, 6m8q,ob
Ootr3qr3oorrg E3qrg6bob ts3g.:b3bob obqro3,>$r'rt6gbot-t Br8rng,:q,ob3boL.rb grUror3rqolr$obgbgqro.r,
bob$30o1-r !.oJbJq,J6bCbuq,r'rbolr b.;3oorbo. Jc6doqr, o6qro3rger6gbo 16 gbqrr ogerb ger33tio5gbgq,o
g$g3bol.r/Jt6r.r66.r0olr U.:j8or6r.rbob 36o1 3er636369q, ,:l-rJXjgtlg qrr pbqrr .:grttgbqg3b tsgq36bb 939q,.:
do6ootqro 0oEr6cngq,3boco. obqro3rgo6or,l lrob636r gbqrr odq,grnpgb r'r65r6o'bl6oob llj0or6oboll
Eorq,or6 bg6rorb qr.r 0r'ro6,:3q3b l-tjOorbrnbob g33q,r E6ots36gq,rn3r6 Eo8.:6orgq,l3b;1,r, 6l0q36lqrg
57
6bc.rq,rnqr re3oq,re brLr.br'lao obgrn6Orgoob ts3g.rtr3brb3 r'r6og6go6Xb;6 tsgodqgbl Arar'lo$sor.rb
6.lr.rqrgbobt6o3 o6qro3,:grn63b'b3 3cn6636$6o6gbr er
b.rt6ol.rLrcnb6o3o 6,:trrboror3bq,gbol.l
UbCqCbCqCmA,>. 333j$o.rbr.rbol-r 03grb3bol-r boL$30ob qr.:b.:q',s6b3bgq',erbob r6rq,oirob.ror3ol.r
0otrr6tsg$r.r6oqro,> ts39.>l-rqr3b 16.r8pg6.>qr r8rbCbl, r)6bJ6o'br6or 8oq$39q, agqg3bcbb g3rn6er0og6erbol-t,
36oqgigogq,r'rbolr.: qrr gg3igo;6mbol-r 3gorLroor, 6r0pgbtqr bolt6g0.r6g6.rq.o iroE.>3L qr6rnolt,
brt6obbob.r qrr qrrbrtrr6aob rl-r33jg3bb. ts3ltbrOobrqr, 0obr683$rn6oqo.>, Jt6o6t6r0gqo boga56ob
0gomqrerq,r'r6o,:tso tSq.oxgcbob tsggrbgbob o6qro3rgot6gbob 3trngg6cryagbBo 6ror3rqrolt$o6gbgqr oifult
o6cgoJr6r'l6Cbob 0oq,or6o bob6Caob 36oggr6q303bog, t6rcor Eglsdqpbgq,o ogt'rU 36ro66raob
gggjgo$obob ECEJrCbr $Cq,t Ao8r6o3qrgboor.
Ssgrb3bolr obqro3rgrnro3bol,t goJgbo
616 ts3gbgbr ts3q36bol-r E3g,:Ugbolr o6qro3r$r'r63bot-r $oJ3bL, 0Soroqroq'c'r6ol 5rbbsbq36s3b
6rr.rq36ob6o3, br6obbrnb6o3, b.r6a%g 6obdgq,, 3g3j$o,:6r.rbol.$ Qr J6rnq-ogj$ogE'nbotJ
obqro3l$rn6ob $oJgbb. ts3brbt0oUlqr 03ox'rqmq'r'rSoolr 6obgqr3oor:
.
br6x.%J 0ob63q,o obqro3sgr.r6o rgrbCbtJ J6r'r66rEol-r/i3gJ6r'r66r6ob tsgqg6U 6r$3gq' br6aor,:6
EoEr6or3brtso;
o ngsjgorbrnboL obqro3;go6gbo 63J$3Qor6 o6ger68rSorl: Ooq$3gq'o ts3q.o36ol-t
0o'br663$o6oq,r'rbs%9 qrrtr,>6agqr 63L36Ugbor16 0o0rt6or3b.:Bo;
.
J6r'rc9f CooUq,r.rbol,r obqro3r6r'r6o rgrbgbl-r 6oq$ggq,o 6gpg5ol-r 5r3q,36rtr 0r6r8q3 lt6tl3bgq,
boggr6orbor,>6 0o0lt6orgb.:tso.
Jo633q,6o58o, 6rgr66ggCq,or 6ob tsCgrtJgbrb p9cr6p63gq,gogb 36sq6d$ogq,obol, o6q.oo3r$al6o.
rbCaC, 6roCq,o 16 r6ob lrb3mbr b,:626909 0o60gq, qrr 9g3jgo$o6ol, o6q)oJr6o6Cbb Ecr6olr. m6doq.o,
0goxoqrcoq,ogool-r Sobgp3oor br6a'b3 6ob0gq,o o6qro3rggr6o rBrbCbtJ 0gqggb 6r$ggq, ,,brt6aor.l6"
6o8s6or3brBo, brnq,rn gggjgorbrnbob obqro3.rgr.r6o rgrbgbb ,,eJbr6x3q,o 63Ugt6L3bob"
6o%r603$rn6oq,r.rbrL ts3qrg6orrb 0o0r6or3b.:tso. Bgt-rrbrSoLruqr, b.>$o6er,> q-or3c'r6363$q93U org 6.>
oSgq,obb6gb; ,,br6aols" qrr ,,qrrbr6agq, 631-rg6b3bU" fu38. aobb83ffioqrt, 3gt6o ACOtq'J6rA
bJ6oAJ6OotJ 6ob Eggrbg0rb ottbr3tr Soic6rqr o6qn3q)ro{6ob oooc}Cgq,o
goJo qrr 0ogooorrlr Bglr$r0olro
0s6.>q,oorgbo, t6r6 bCqb tsgg$gmbb Eb,>tfugr3 q.o$gUC&Jq,C0Cbtr Jt6r'r66s0X0ol/fu3Jt6o6t6$gbob
0gbrgrtrgbq,rq.o bb3tertrb3r OoJob o6cgo3rgrn6XboU pOogfu b.>b.
58
s0 ggrJbg 0brt6ar3o q.or$gbgbgqgbgbob gOgggbcebr 0boq,c,rqg 6roqrg6rnb6o3 o6qro3rgrntfubtr
ogg6gbb, 616 16 r6ob br30r6obo Ooq$ggq,o tsgqr35gbob br6obbob6ogo, J6c"rqrgjgogqx'rbob qgr
gee6cn0qg6obob J6o6goJgbocn Egbrgtbgbqrrqr. qn6r6crr 2-tso 0cnggEgq,or .:3b66tq,oob rgqrogob
br0b,>bg6ob 0o36 Ug0gts;pbgqo tsCeC6gbob r66.>6ots5gbob g33orgbo J6rj6o3ob brb3q,0dq3rbgq,c.r0os7
6;6boqUq,o 0s6.:q,ocnCbo CSCCOo.>6c.rbolr qr; b.:r6ol-rbc'rb6o3o obqro3tgc'r6gbob tsg0gtslgboU tsgblbgb.
6r6qrr rOoln, Jt6rj6o3rBo 6r0er3qp6oq,o brt63glcabob 6m3.lq,ob$o63boor, 0olcr6tsg$o6oq,or
0ocnocngbgq, ojfub o6qro3sgo6ob 6o0gqro gcr.)ob 6r0rogg6g0u 66r'r036qn6gbgqo lr.>brnqrarn rE
tsgrqgqgg6o 6gq.og6bob 0ggsbg0obscr6olr. brberq,r'rc'r tsSqrgpbob bJ36ogo3oqrl6 (Olcno
gpc"rblq,g6c.rboqrt6 er gr666dc.rb.:pc.rboqtE) 6r0c.r0qrobr6g, 0,:oro 03glbgbob obqro3s$cr69bo
do6ocrrrqrrqr o6og66o6gbgq,o UbsgJ ogmb J6r'r66l0olr gggjgotbobob (ts3qg53borl6 0o0,:6orgbotl)
ts3gllr3blica, J6c'rqrgj$ogqrc'rbl pr 33r'rbcn0o36erbr 3o j3gJ6c'r66l03bob glt65q'9btso ts3rq'3qrg6o
tsgqr36bob tsgg;bgbolr3boltb UbSgr ojbglr gr0c'rggbgbgq,o.
p tiq 96 g qro o 6qro3; gc"r6 gbo
5rbrbq,gbgq,o 0gcnc.rqrrnq,c.rgoolr Oobgqr3oor gr6otll9cq36; J6c'r36r0ob bC6AC6Uq lbJgj$tso
0gg.:tlgbob obqro3rgm6o, 6cr03q,og gr60l6ggbob orl6rb0rqr, 36n6r6l6gbob lrJ3Sogo3ob 0obgqg3oo,
tlrlo6r.r3boqrr6 6r0cr0qro6l6g, 5g6qrg6gq,lqr bgbbo$o36o 36c'r56l0gbobor3ob Ubcgr ojbgU
gt0c.rg36gbgqro. cngflgt, t0 0o0r6orpqrgboor qrlOt$gbooro o6gco60rgol OSoxnqgrnqrc'r5ortso 16 l6oll
0c.r$c"rpgbgqo.tsCeCb.:qr, bg6qrrn3.:6o.: org 6rb $;60c.tqrggbb gg6qgS6gq,o obqro3r$cn6o, 6ob tsggrlrSbltl
oblb;3b cl6cl 0o9r6.:qr er 6crgn6 rg.:l-rgbb 36c.r66r0ob gl66qrgbtso Onq$Cgq 03q.ogbCbb.
gc0ar.rbbgbgbgq,oqrsb groc-r6qrobr6g, brlo6r.rr sgCorqU6o 5r60t6ggb3bobl qr; tsgb,:brOobo 0.:5rq'oorSboll
$1160c"rqgpbt tq6ots6gqr obqro3l$c'r6or.>6 0o0l6orgb;0o.
6tg6oro.>6gbuq.,br0ggmb tlrn6orqry6o 6r63oorl6gbob lr,:6brbg6ob 6o96 0rn0blqrgbSqro 66q9g6otl
bsb3q,0dq3r6gq,c.rb58 Oobgqr3oor 66qrg6pqro o6qto3lgcn6gbo llrtsglq,gb.:lr odq,g3r tsgg;bqggtt
57 qrl6c6or 2-0o 0r,r630gq,os .:3li66rq,oolr .:gpogob Us0t-tsbg6obr qrr go6r6borr b.:0o5ob66r'rb 0og6 flr'r@tcqrgbgqro
03b6pq,1bob rbgs6o06gbob gJcor3tro J6rjgo3oU brb3q,0dq3r6gq,r'rb Olgsq,oorgbo (,,Better Practice in Annual Performance
Reporting" - Better Pracrice Guide, April 2004)
58
http://u'ebarchive.nationalarchives.gov.uV+/http:/www.dfid.gov.uk/Documents/publications/gendermanual.pdf
59
GrqJCUgo l-tj3l-tob rqr.:6o,>63bob 6o96 Eoqgbgqo bs653b3q,o. J6rn66rEob orr3olrgbp63bob 0obgq6oco
ol-t tsgodq,gb.: rgrbCbeCb:
o 3rn6369ggqo bjgl-tob rerAorbCbob brlot6rn3fubob,:cn3ob (6r'r6er6o6.:.:, tsgbrdq,l3bq,lrnb3bo, 6r'rqrEr,
6gb36l-tXbo, Eo0l,tbg6gb3bo er r.ts.) Eo0.>6or3q',o er'rbotrdoCbCbob gr3q,36rtr/3gjgor6mbru,
.:6bgbgqro 5X6q36gq,o 6r'rq,3bob 3r.r6g3jbgto;
.
ACbeC6Uq,o ors6rL$r'r6r.rbob b3qrtsg$gr.rboborgob tsCA0tsrgCb0qro go6oUdo3b3bob 3g3igo$r'rbtU
(6r6sq,ootqr, Arer$$C$oq,lCbotr OoqSbob Jt6rq3gtt6o j.rq,cnr 6erq,ob Ar%6eobrc%ob
0oOr6cngq,o qgr6obdo3b3bo) ;
.
Joq,oOoJob E30gtsr3gbrtso, er6C6b3rbr q)r Ar6cD3r6o Brt6orgq,o o,Jbraa6oAE Cbob gg6qrg6gq,o
66rnbog69bob 5163oor169bobor3oL tsg0gE.>33bgq, qo6obdo3bgbLt.
gg6qgg6ob b,:b9g0dq3r69qoBo S,:60rnqr6g6oqo 6g6qrg63qro o6cgoJr0o6CbotJ OoJCbo
6x'rq.og6e66o3o o6eoJ,)Osr6C6o - gbgbs 6;63pgq, .:jgo3r.rb.:0o E16orgq'o 3r'r6363gpq,o l.rjgl-rob r(,raor6c0ob ro
o66r6o'blgogbob 6soq-ogbmbrl.r s6 36r'rgg6ggq, 6r83363b3q,b. 6r5.rq'oor.;q9:
/
330/o-b.
Jr,rOoOCOob $936o jrq,gbol-r J6c.rg96ggq,o 0,:B336gbgq,o 03o69 $q,ob qrsl-r,:U63q,l.r 6,rq9,lrlr66Xbb
br6olrbo0t6qo o6qro3sgo63bo - 6l6qr,: 3rn636363q'o bjgl,roL $r60r'r6sqr66q,gbolt 6soqrgbobob tsXlllb3b
o6gcr60rgoob.>, 06o636gq,r.r3s6os 6roro Br6orgq,o6ob .i6 0oq9bgq,o 0r'r0b.tb363bol-t b;6ol-tbo. 0.r6tq,oorsq-o:
/
3c.r0oggg8o Bg0,:3rq,o 3o636Xggq,o l-rjSboU $160rT 0rqr66q,3bol-r .>6r6r3q,gb 50o/o :j$ogt6rqr s6ott
B:6orpq,o 6rqr;$69goq,9boU 0oqg6oU; qr.: 6r6or3ob J6crg3Utso (l-rrbsicobm 0sBp696Xq,o 100/o).
60
qr$.:6cro 1
btgt6crrr0c"r6obcn J6rj6o3oor, c.r6g.:6obrgoob/J6c.rg6;0ob tsgqrgpbolr/gggj6ot6c'rbob 0ggrbgboll
jOgpooro lrob6g0r UbSgr r30,>gc.rgoq,CbqgClr FABRIC 36oggt6og0gbb:
go3gbo6gb3q. cnt65r6o9cr6oob 56d3q,3rqror6furtsg.:q,cr3rqrorb 0o9c63bbg (Focused on the
organisation's aims and objectives) - 3ggjgo;6cnbob obqro3lgcn63bo Ubsgr gg6qgbc"rbc.rqrgb rn66.l6o9ct6oolr
b66,:636ogqr 0o%6gbbr qr.> jcc.r0r3qg3b o0 tsgqrg5b, 6rn0q,ob 6oq$g3rbrg gqgoq,r"rbb c'r6gr6o9c.:go,:.
obqgo3r$c.r63bob 6.:c.rqggbc.rbr 16 gbqrr .:]6bgbqrgl.l o0 6lnqrgbc.rbrb, 616 bt30r6olror rn65r6oblgoolr
ggbjrgor"r6o69bob do6ocntqro tsgp353bob/gg3jgo.:6c'rboll tsgb.>glbgbq,;qg.
qr l.l;ls6ggbq,rn qr.:o6gg63b3bgqo 0b;633bobor3oll(Appropriate to, and useful for, the
stakeholders who are likely to use it) - er65;6o9c,>6oob/J6r.r56rEob gggjgo;6cnbol.l tsSg.lbgbob bolr630otl
tsgbsbrOobo
gc.r60o6gbob J6c'r6gl.r0o 0obl6tsg$c'r6oq,os 06ots363q,c'r3r6o qgro6$363bgbgqro 6bl633bob B,:6orgq'c'rb,:
er oEgc.r60r6oolr 0r'r0b0t6gbCqcDr 6rEUb3l3gbgq,o 0crorbc'r3bgbolr g;or3rq,olr$obgb.:. lOobror3ob.
0obr6tsg$cr6oq,or E36Bggq, ojbgb bb3.>qrlbb3r rlr33i6ob .:Oblb3gq,o obqgo3r$c'r6gbo, 6rorr tsgqr353bob
tsgb,:bgb obgc.r60rgor tsgbrbrOobo er blb;66gbq,r'r ogerll gggq,r do6oorlqro qrlo6$363bgbgq'o
0b.:6obrcn3ob.
qgsbrqrrbbgbCq. (Balanced, giving a picture of what the organisation is doing, covering all significant
areas of work) - UbSgr odq,grnqrgb c'r6gr6obt6oob b.:j0orberboU 0cnqrol6 bg6rotb qrr 0c'ro6;3qrgtl
btj8otbc.rbol, g3Cgt 06ots363q,cn3tb 0o0t6orgqrgblb - Obc'rqrnqr Jegoq.lJe grbrbo0o obgc'r60.:goob
tsggrl.lgbrbg m6og66o6gbrO tsgodq,gbr 610ero$3orntl 6lr.rqrg6c.rb6o3 obqgo3,:gr"r6gbbg 3r"rbgg6g6o6gbr qt
b,:6olrbr.rb6o3o 0.:brboror3bq,Sbob UAUqCbCpUcngr. 3g3jgo$erbott tsgg,:bgbob bobgS0otl
qrrbtq,rbbgbgq,rnbob r6rq,o%oltcn3ob 0o69cr0g$c.r6oq,or 0p;bqgcb 6r0qrg6.:qr lg,:b3bb c.r66r6obr6or
g3cnbc.r0og6obob, 36r'rqggj6ogq,erbob,: er 3ggjgo,>6c'rbob rbJgjg3bb; 6$qgbrq bob630r6g6lqg
icc.rOr3b qr6r.rolr, bl6obbobl qrr qt6lb.:6aoblbJgj$gbb.
0qr56lqgo c"r66.r6ob.:6ouqo qr.> rqr6ol6g6o t6gbg6bgbot 63q.qCbgbob 0o016o (Robust in order to
withstand organizational changes or individuals leaving) - bob6g0; p;0c.rg3oqrCbCqo Ubqgr ogc,rlr
3c'r6363$gqro Jg6lrc'r6ob 6r'rqr6ob, g6l6gbobr 16 6,>3qrg6ob6r6, eJ 0obt6tsg$c.r6oqror t6 ogc"rlr
qglOc.r3oqrgbfl
q. obgc.r60lgoob Obc.rqrc.re C6cD $gr6r'rbg.
o6$35t6o6Cb3go (Integrated into the organisation, being part of the business planning and management
processes) - r'r6g,:6o9cl6ooU pt6503obr qr.: 0r6or3ob 36r'6gbgbcnr6 -
3gjgo.:6cnboU tsgg.:bgbob bobggO,>
υ
UESQJ ogcnlr c'r66r6o%;6oob 0l6or3otl r6bgbocno 6l$oq,o
pl 6l9cor6Cbuqo O-Cq: ert65r6oicr6o.:Bo obg,
6c'r6 g3gq,r orr6r0ts6c'r0Cq0r orr3ollo $gE,.q,. tsgoglbcrb 5rbb;jrq36gq:o 0o9cbgbob 0oq$33r0o.
g3rn6o0og6o, obgc.r60rgoolr 0c'rJc.r33bolr bl6ggbgq,bl qr.> blt6agbb 0o6ob Oobrqgbo brqrrbboor (Cost
Effective, balancing the benefits of the information against the costs) - 3ggjgo.>6c'rbob tsggrbgbob bob6g0,:
Uber oor3rq,ob$obgbqrgb tsgb.:blOoUo o6grn60r6oob OrnJr.r3gblb; qg,> 6,>0rncnbc.r3rbcrt6 qgl3s3tso6gbgqt
tqrt0or6p6, qEr6cnoo qt llb3l ltbob 6Xbgt6bgbb.
qr$;6oro 2
r3bg6rq,ootl lgqrogolr br0b.>bg6obr qrr gobrbborr br0o6ob66rnb 0o96 Orn09clqrgbgq,o ts3b6gq,3botl
r66rr6otsggbob g3gcnglro J6rj6o3ob brbgq,0dq3;63q,rntso $r60erqr636oq'o gggj6o;6obobr pr br6olrbob
obqgo3r$c.r6gbob 0t6.:q,oor3bo.
38oJ0086o6obono35000b
6rg0aobgbg&lqo
tsgbsdqpberbr
lt9oc'rarcgcn0bobor8ob:
5rq66s33bgq,o 3c.rqg6.:; s8lgq,3b3q,o 33rqoBo3rgoJ; 6rS0ac.rbgbcbuqo
0616or3gq,cnb,>, crrt6l0ts6er0q,c"rbr qgl St6crro36orrnbsbo/3;36o63bo
rqrzrbnbolrorqolr:
..ffi
rarqq,gbgq,o JBrq,oBoJrooJ, gerqg6r qgr 36on36orc.rbgbob brt6obbo
│
ro6dcq Jo6qbotloeob:
J66g66os
brt6obbo
rq)&JgJOU6crrbJ
Jgrq,ogoJJgoob qrr 6c'rqr6oll r6rqq,gbr 3o6c'r36gq,o 5r63oorr6gboUc qrr
6lg01c'rbSbCb3qo g6orog6cnerbgbob g9c6gbpqrgoSobrorSolr
gobrbbg6o qg,: bb3.: brboU 36o%obXboU $obrb$r6o J6gg96gor, bb3;qg.:bb3r
215gggbob bc'r6orq,gt6o (gr g3r'rbcn0o3g6o 0qr5et0r6gbob 5rgl6gbgbotl
grarbgbobcn3ob, b.:bc'r5rqrgr3boll qrr 3g6drn So6gbobor3otr
tsXlrsbs0obo qrc.r6ob tsg0r'rl-u3q,3bobt er qgrb0l6gbob gb6g63Cqgogr
0cn$g3q,rqro a5gggbobor3otl
bgqtOobr$gqrgr0obr
0b,:6q.:0$36o 0c.r0l-r.:bg6gbgbob bgq,0obl$gqgr.r0c.rbr (615. brg0gcnr 0crgq,r
qr; blgbc'r36gbqroor g9c6gb33q,Ucntsr)
0otbob6ogo 2g6gggbo
qrrb0.>6gbgbob 0o816o19r aggggbicA, 6c.r0q,Xbo6 Orb 6gq,r9cg Oggrqg
b.:&o6c'rCbC6
;tAtt tb"A"t brb
ggq,gbs0r'rboq,o Jot6gbob 5sqrrbrbrqrotrgr6 Srorr3obpgqrgbr qgJ
6scnt3oltpgqrgbs/qrrgr6gr
qr.>b0r6gbob brlo6r"rSbob Ojc.rbg So6gboU qgtgo6.:6bgb.:
62
準 誂 3埼田 ぼ 輛
"nttbOb Om0360赫
"
0c'r0bsbg6gboU
6o$cnqrgbob b6r6qr.:6ggbo;
Ecn0bsbg6gbob 6o0$oqrSbq,gbob r3t6gqrogt6or
0r'r0b0r69bgqrorr ggqrgbgbo 0c'r6bEst6gb3*lo-,r UBgCbSboU qgr03r;
0cr0b0,:63b3E,or grq,e3bgq,gb3bob tsgli6gq,gboli g%6g6BCqUoBr
Sgr Ar'rgrq,Cr'rbgbo
bgq'oobr$gqgc'rogrbs
s68g3r6o
e)J 0r'rEbrbg63boll 0qggbs6gerb.:; o6gco60r6ool-r bgq,Oobr$gqErar8obr;
0o%6c'rb6o3o A5gggboti bgq,0obl$3qrc'r0rnb; grbbl3gor6CbUq
lrllo6r'r3b3bica; Ec'r0b0l6gbgq,ort r689316o
3Osgogoq,gbotl qgo6g
6c'r0b0r6gbgq,ors 3Orgargoq,gbolr sgc.r6C gir6gbggE UelBoE o
qr,:go6l6b3boor qgr 0r't0blbg6gboor
63