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1/73

KFKIN\N\ WEFJKTUM OUKINRK\ WT@BUO

BKF OUKINRK\ WEIK^KFKF RETMKBKW

OEWURU\KF WECDEINKF WKBK TE\R@TKF

ZKT@EFJ RKCKF \NFJ@\KTN BN

\ECKTKFJ

\OTNW\N

Bnkhuokf |edkjkn |kikm |kru |~ktkrufruo cef~eie|knokf Wt`jtkc \kthkfk -\;.

wkbk Wt`jtkc \kthkfk Akouirk| Eo`f`cn

Ufnqet|nrk| Bnw`fej`t`

Bn|u|uf `iem

TNBZKF XNK OU\UCKM

FNC& L4K77:;75

AKOUIRK\ EO@F@CN

UFNQET\NRK\ BNW@FEJ@T@

\ECKTKFJ

47;;

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nn

WET\ERUHUKF \OTNW\N

Fkck Wef~u|uf 8 Tnbzkf Xnk Ou|uckm

F`c`t Nfbuo Ckmk|n|zk 8 L4K77:;75

Akouirk|/Hutu|kf 8 Eo`f`cn/Ckfkhecef

Hubui \otnw|n 8 KFKIN\N\ WEFJKTUM OUKINRK\WT@BUO BKF OUKINRK\ WEIK^KFKF

RETMKBKW OEWURU\KF WECDEINKF

WKBK TE\R@TKF ZKT@EFJ RKCKF

\NFJ@\KTN BN \ECKTKFJ

B`|ef Wecdncdnfj 8 Aktnbk Nfbtnkfn) \E) CC

\ecktkfj) 47 Kwtni 47;;

B`|ef Wecdncdnfj)

-Aktnbk Nfbtnkfn) \E) CC.

FNW& ;>=77

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nnn

WEFJE\KMKF OEIUIU\KF UHNKF

Fkck Ckmk|n|zk 8 Tnbzkf Xnk Ou|uckm

F`c`t Nfbuo Ckmk|n|zk 8 L4K77:;75

Akouirk|/Hutu|kf 8 Eo`f`cn/Ckfkhecef

Hubui \otnw|n 8 KFKIN\N\ WEFJKTUM OUKINRK\

WT@BUO BKF OUKINRK\ WEIK^KFKF

RETMKBKW OEWURU\KF WECDEINKF

WKBK TE\R@TKF ZKT@EFJ RKCKF

\NFJ@\KTN BN \ECKTKFJ

Reikm bnf~krkokf iuiu| uhnkf wkbk rkfjjki 4= Kwtni 47;;

Rnc Wefjuhn 8

;& Aktnbk Nfbtnkfn) \E) CC - &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& .

4& Bt|& Mktt~ \`e|kfr`) CCT - &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& .

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nq

WETF^KRKKF @TN\NFKINRK\ \OTNW\N

^kfj detrkfbk rkfjkf bn dkzkm nfn |k~k) Tnbzkf Xnk Ou|uckmcef~krkokf dkmzk |otnw|n befjkf hubui8 Kfkin|n| Wefjktum Oukinrk| Wt`buo

bkf Oukinrk| Weik~kfkf Retmkbkw Oewuru|kf Wecdeinkf wkbk Te|r`tkf

Zkt`efj Rkckf \nfj`|ktn bn \ecktkfj) kbkikm mk|ni ruin|kf |k~k |efbntn&

Befjkf nfn |k~k cef~krkokf befjkf |e|ufjjumf~k dkmzk bkikc |otnw|n nfn rnbko

retbkwkr oe|eiutumkf krku |edkjnkf ruin|kf `tkfj iknf ~kfj |k~k kcdni befjkf lktk

cef~kinf krku cefntu bkikc defruo tkfjoknkf okinckr krku |ncd`i ~kfj

cefufhuookf jkjk|kf krku wefbkwkr krku wecnontkf bktn wefuin| iknf) ~kfj |k~k

koun |e`ikm#`ikm |edkjkn ruin|kf |k~k |efbntn) bkf/krku rnbko retbkwkr dkjnkf krku

oe|eiutumkf ruin|kf ~kfj |k~k |kinf) rntu) krku ~kfj |k~k kcdni bktn ruin|kf `tkfj

iknf rkfwk cecdetnokf wefjkoukf wefuin| k|inf~k&

Kwkdnik |k~k ceikouokf rnfbkokf ~kfj detrefrkfjkf befjkf mki ret|edur

bn krk|) dkno bn|efjkhk ckuwuf rnbko) befjkf nfn |k~k cef~krkokf cefktno |otnw|n

~kfj |k~k khuokf |edkjkn mk|ni ruin|kf |k~k |efbntn nfn& Dnik oecubnkf retduorn

dkmzk |k~k ceikouokf rnfbkokf cef~kinf krku cefntu ruin|kf `tkfj iknf |e`ikm#

`ikm mk|ni wecnontkf |k~k |efbntn) detktrn jeikt bkf nhk|km ~kfj reikm bndetnokf

`iem ufnqet|nrk| dkrki |k~k retnck&

\ecktkfj) 47 Kwtni 47;;

^kfj cecdukr wetf~krkkf)

-Tnbzkf Xnk Ou|uckm.

FNC& L4K77:;75

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q

C@RR@ BKF WET\ECDKMKF

C`rr`

\e|ufjjumf~k |e|ubkm oe|uinrkf nru kbk oecubkmkf

-[&\& Kikc Fk|~tkm 8 1.

K |uwetn`t ckf n| c`be|r nf mn| |weelm) dur e}leeb| nf mn| klrn`f|L`faulnu|#

M`z jtekr ~`ut inae bewefb| `f zmkr ~`u b` r` anii nr& De nf|wntkrn`f

a`t `rmet we`wie) |wtekb rme onfbfe|| kfb oeew |rtujjinfj&

Anjmr a`t aurute+

#TXO#

Wet|ecdkmkf

\otnw|n nfn |k~k wet|ecdkmokf ufruo oebuk `tkfj ruk) okoko)

|etrk wktk |kmkdkr ~kfj reikm cecdkfru |k~k befjkf ruiu|

mnfjjk ret|eie|knokff~k |otnw|n nfn&

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qn

KD\RTKO

Aef`cefk |eckonf detoecdkfjf~k u|kmk dn|fn| a``b |etqnle bn O`rk

\ecktkfj ~kfj nour cecwefjktumn oewuru|kf wecdeinkf o`f|ucef) returkck

wkbk wecninmkf recwkr ckokf cefhkbn ikrkt deikokfj bktn wefeinrnkf nfn& \elktk

omu|u|) wefeinrnkf nfn bnikouokf befjkf cefjecdkfjokf |edukm c`bei ufruo

cefjkfkin|n| oewuru|kf wecdeinkf o`f|ucef retmkbkw wt`buo ckokfkf bkf

cnfuckf bn Te|r`tkf Zkt`efj Rkckf \nfj`|ktn \ecktkfj krku ~kfj bnoefki

befjkf fkck Zkrk|n bnckfk te|r`tkf nfn cefjkikcn aiuoruk|n wefhukikf ~kfj

lefbetufj oektkm wefutufkf bktn duikf Hkfuktn 47;7 mnfjjk duikf Hkfuktn 47;;&

@iem |edkd nru) ~kfj cefhkbn ck|kikm bkikc wefeinrnkf nfn kbkikm8 Dkjknckfk

lktk cefnfjokrokf oewuru|kf wecdeinkf o`f|ucef retmkbkw wt`buo bn Te|r`tkfZkt`efj Rkckf \nfj`|ktn0& Buk qktnkdei ~kfj cecwefjktumn oewuru|kf

wecdeinkf ~knru oukinrk| wt`buo bkf oukinrk| weik~kfkf bnwninm bkikc wefeinrnkf

nfn& Wkbk bk|ktf~k ruhukf wefeinrnkf nfn kbkikm ufruo cefjerkmun wefjktum oebuk

qktnkdei nfbewefbef ret|edur retmkbkw wetnikou oewuru|kf wecdeinkf

Wefeinrnkf nfn bnikouokf befjkf cer`be oue|n`fet ~kfj cefjjufkokf

reofno kllnbefrki |kcwinfj -dkjnkf bktn cer`be f`f#wt`dkdninr~ |kcwinfj.

retmkbkw >1 l`f|ucet ~kfj |elktk oederuikf |ebkfj detkbk bn Zkrk|n& Kfkin|n|

retmkbkw bkrk ~kfj bnwet`iem detuwk kfkin|n| oukfrnrkrna bkf oukinrkrna& Kfkin|n|

oukfrnrkrna ceinwurn uhn qkinbnrk| bkf teinkdninrk|) uhn k|uc|n oik|no) kfkin|n| tejte|n

detjkfbk) uhn J``bfe|| `a Anrceikiun uhn A bkf uhn r |etrk kfkin|n| o`ean|nef tejte|n

-T4

.& Kfkin|n| oukinrkrna cetuwkokf nfretwterk|n bkrk ~kfj bnwet`iem bkikcwefeinrnkf |etrk mk|ni wefj`ikmkf bkrk ~kfj |ubkm bniko|kfkokf befjkf cecdetn

oeretkfjkf#oeretkfjkf bkf wefheik|kf#wefheik|kf&

Mk|ni wefeinrnkf nfn cefufhuookf dkmzk |ecuk qktnkdei nfbewefbef |elktk

det|kck#|kck detwefjktum |elktk w`|nrna retmkbkw oewuru|kf wecdeinkf bkf hujk

detwefjktum w`|nrna |elktk nfbnqnbuki retmkbkw oewuru|kf wecdeinkf& Befjkf

becnonkf) oukinrk| wt`buo bkf oukinrk| weik~kfkf cecninon detwefjktum |elktk

w`|nrna bkf |njfnanokf retmkbkw oewuru|kf wecdeinkf ckokfkf bkf cnfuckf bn

Te|r`tkf Zkt`efj Rkckf \nfj`|ktn) bnckfk oukinrk| weik~kfkf cetuwkokf

qktnkdei ~kfj wkinfj b`cnfkf befjkf fnikn 2:)= %&

Okrk oufln8 Oewuru|kf Wecdeinkf) Oukinrk| Wt`buo) Oukinrk| Weik~kfkf

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qnn

KD\RTKLR

Rme wmef`cef`f `a jt`znfj a``b |etqnle du|nfe|| nf \ecktkfj zmnlm mk|nfaiuefleb l`f|ucet| wutlmk|nfj beln|n`f) e|welnkii~ nf rme |eielrn`f `a wikle| r`

ekr del`ce rme dklojt`ufb `a rmn| |rub~& Nf wktrnluikt) rme |rub~ n| b`fe d~

beqei`wnfj k c`bei r` kfki~xe l`f|ucet| wutlmk|nfj beln|n`f `a a``b| kfb

deqetkje| nf Zkt`efj Rkckf \nfj`|ktn Te|rkutkfr& Rmn| te|rkutkfr ki|` of`zf

k| Zkrk|n mk| deef e}wetnefleb |kie| aiulrukrn`f| zmnlm refb r`zktb| a`t

beltek|nfj |nfle Hkfukt~ 47;7 rmt`ujm Hkfukt~ 47;;& Rmetea`te) rme wt`diec nf

rmn| |rub~ n| M`z r` ncwt`qe l`f|ucet wutlmk|nfj beln|n`f `f wt`bulr| nf

Zkt`efj Rkckf \nfj`|ktn0& Rz` qktnkdie| rmkr nfaiuefle rme wutlmk|nfj

beln|n`f) wt`bulr {ukinr~ kfb |etqnle {ukinr~ kte |eielreb nf rmn| |rub~& Dk|nlkii~)

rme wutw`|e `a rmn| |rub~ n| r` kfki~xe rme nfaiuefle `a rme|e rz` nfbewefbefr

qktnkdie| f wutlmk|nfj beln|n`f&Rmn| |rub~ zk| l`fbulreb d~ k {ue|rn`ffknte kfb u|eb kllnbefrki

|kcwinfj relmfn{ue -wktr a rme f`f#wt`dkdninr~ |kcwinfj cerm`b. r` >1

l`f|ucet) zmnlm zete nflnbefrkii~ ceer nf Zkrk|n& Rme Kfki~|n| `a bkrk `drknfeb

nf rme a`tc `a {ukfrnrkrnqe kfb {ukinrkrnqe& K {ukfrnrkrnqe kfki~|n| kte nfliubnfj

qkinbnr~ kfb teinkdinr~ re|r) rme lik||nl k||ucwrn`f re|r) cuirnwie tejte||n`f

kfki~|n| re|r) j``bfe|| `a anr re|r rmt`ujm rme A re|r) r re|r kfb ki|` rme tejte||n`f

l`eaanlnefr kfki~|n| -T4.& Rme {ukinrkrnqe kfki~|n| l`f|rnrure| nfretwterkrn`f `a rme

bkrk zmnlm mkqe deef l`iielreb nf rmn| |rub~ dea`te kfb rme te|uir| `a wt`le||nfj

bkrk mkqe deef ncwiecefreb d~ wt`qnbnfj be|ltnwrn`f| kfb e}wikfkrn`f|&

Rme te|uir| `a rmn| |rub~ nfbnlkre| rmkr kii nfbewefbefr qktnkdie| mkqe

|ncuirkfe`u| kaaelr `f rme wutlmk|nfj beln|n`f w`|nrnqei~ kfb ki|` mkqe k w`|nrnqekaaelr `f wutlmk|nfj beln|n`f nfbnqnbukii~& Rmu|) {ukinr~ wt`bulr kfb |etqnle

{ukinr~ mkqe w`|nrnqe kaaelr kfb |njfnanlkfr `f rme wutlmk|nfj beln|n`f `a a``b kfb

deqetkje| nf Zkt`efj Rkckf \nfj`|ktn Te|rkutkfr) zmete rme |etqnle {ukinr~ n|

rme c`|r b`cnfkfr qktnkdie znrm qkiue `a 2:)=%

Oe~z`tb| 8 Wutlmk|nfj Beln|n`f) Wt`bulr [ukinr~) \etqnle [ukinr~

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qnnn

OKRK WEFJKFRKT

Wuhn |~uout wefuin| ulkwokf oewkbk Kiikm \ZR) krk| detokm bkf incwkmkf

tkmckr#F~k wefuin| bkwkr cef~eie|knokf |otnw|n befjkf hubui KFKIN\N\

WEFJKTUM OUKINRK\ WT@BUO BKF OUKINRK\ WEIK^KFKF

RETMKBKW OEWURU\KF WECDEINKF WKBK TE\R@TKF ZKT@EFJ

RKCKF \NFJ@\KTN BN \ECKTKFJ&

Wefuin| cef~kbktn dkmzk bkikc wefuin|kf |otnw|n nfn rnbko retiewk| bktn

dkfrukf detdkjkn wnmko) ckok bkikc oe|ecwkrkf nfn befjkf |ejkik oetefbkmkf

mkrn) wefuin| nfjnf cef~kcwknokf ulkwkf retnck ok|nm krk| |ejkik dkfrukf)

dncdnfjkf bkf buoufjkf ~kfj reikm bndetnokf |emnfjjk |otnw|n nfn bkwkr

ret|eie|knokf) oewkbk8

;& Dkwko Wt`a& Bt|& M& C`mkckb Fk|nt) C\n) Kor) Wm&B) |eikou beokf Akouirk|Eo`f`cn Ufnqet|nrk| Bnw`fej`t` \ecktkfj&

4& Ndu Aktnbk Nfbtnkfn) \E) CC) |eikou b`|ef wecdncdnfj krk| zkoru) wetmkrnkfbkf |ejkik dncdnfjkf |etrk ktkmkff~k |eikck wefuin|kf |otnw|n nfn&

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n}

1& \ejefkw b`|ef Akouirk| Eo`f`cn Ufnqet|nrk| Bnw`fej`t` ufruo nicudetckfakkr ~kfj reikm bnkhktokf&

:& \rka Wetwu|rkokkf Akouirk| Eo`f`cn Ufnqet|nrk| Bnw`fej`t` \ecktkfj)retnckok|nm krk| oe|kdktkf bkf oecubkmkf#oecubkmkf ~kfj bndetnokf&

=& \ecuk te|w`fbef bn Zkrk|n krk| oe|ebnkkff~k bkikc ceiukfjokf zkoru becnoeikflktkf wefuin|kf |otnw|n nfn&

>& Oeiuktjk de|kt Nbk Jufktr` ~kfj reikm cefjnxnfokf |k~k ufruo cefhkbnokfTe|r`tkf Zkt`efj Rkckf \nfj`|ktn |edkjkn dheo wefeinrnkf |otnw|n&

;7&Wnmko Te|r`tkf Zkt`efj Rkckf \nfj`|ktn 8 Ck| Dklmrnkt de|etrk wktk |rkaf~kkrk| oetkckmkf bkf oe|ebnkkff~k bkikc cecdkfru |k~k |eikck wt`|e|

wefjethkkf |otnw|n&

;;&Wktk |kmkdkr bn \ecktkfj -^ubmk) Jkium) Zuikf) D`lni) Nfec) Nnf) Kjni)Fnck|) Wnkf) Kbnr bkf Kodkt. bkf bn Dkfbufj -Cnk) Aktk|) Nfbtk) Exk) Bz)

Tkfk) Nlk) Ntakf) Qntk bkf Tnqk.

;4&Reckf # reckf |kru dncdnfjkf) No` bkf Bnrk ~kfj reikm cefjnf|wntk|n bkfcec`rnqk|n |k~k |eikck wt`|e| wef~u|ufkf |otnw|n&

;

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}

BKARKT N\N

Mkikckf

MKIKCKF HUBUI &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& n

WET\ERUHUKF \OTNW\N &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& nn

WEFJE\KMKF OEIUIU\KF UHNKF &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& nnn

WETF^KRKKF @TN\NFKINRK\ \OTNW\N &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& nq

C@RR@ BKF WET\ECDKMKF &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& q

KD\RTKO &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& qn

KD\RTKLR&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& qnn

OKRK WEFJKFRKT &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& qnnn

BKARKT RKDEI &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& }

BKARKT JKCDKT &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& }nn

BKARKT IKCWNTKF &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& }nnn

DKD N WEFBKMUIUKF &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;

;&; Ikrkt Deikokfj Ck|kikm &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;

;&4 Tucu|kf Ck|kikm &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;;

;&< Ruhukf Wefeinrnkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;4

;&2 Ckfakkr Wefeinrnkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;

4&;&1 Oukinrk| Weik~kfkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&

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}n

DKD NNN CER@BE WEFEINRNKF &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 24

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}nn

2&4&=

5&;&; Tnfjok|kf Wefeinrnkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& >=

5&;&4 \ncwuikf Cefjefkn Ck|nfj#ck|nfj Mnw`re|n| &&&&&&&&&&&&&&&&&&& >>

5&;&< \ncwuikf Cefjefkn Ck|kikm Wefeinrnkf &&&&&&&&&&&&&&&&&&&&&&&&&&&& ;77

5&4 Ncwinok|n Re`tnrn| &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;7 &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 2

Rkdei ;&4 Wefhukikf Zkrk|n Wetn`be Duikf Hkfuktn 47;7

# Hkfuktn 47;; &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& =

Rkdei ;&< Hucikm Lu|r`cetZkrk|n Wetn`be Duikf

Hkfuktn 47;7Hkfuktn 47;; &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;7

Rkdei

Rkdei 2&: Uhn Qkinbnrk| &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& :7

Rkdei 2&= Uhn Teinkdninrk| &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& :4

Rkdei 2&> Uhn Cuirno`infektnrk| &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& :2

Rkdei 2&;7 Uhn Wkto &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& :1

Rkdei 2&;; Uhn O`ic`j`t`q#\cntf`q &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& :=

Rkdei 2&;4 Uhn Tejte|n Detjkfbk &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& :>

Rkdei 2&;< O`ean|nef Beretcnfk|n &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& =;

Rkdei 2&;2 Uhn A &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& =4

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}n

Rkdei 2&;5 Uhn r &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& =

Rkdei 2&;> Be|otnw|n Nfbeo| Oukinrk| Weik~kfkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& >;

Rkdei 2&47 Ateouef|n Hkzkdkf Oewuru|kf Wecdeinkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& >2

Rkdei 2&4; Be|otnw|n Nfbeo| Oewuru|kf Wecdeinkf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& >5

Rkdei 5&; Ncwinok|n Re`tnrn| &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;7

Jkcdkt 4&5 C`bei Bncef|n`fki bktn Qktnkdei Oukinrk| Wt`buo &&&&&&&&&&&&&&&&&&&&&&&&&

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}nnn

BKARKT IKCWNTKF

Mkikckf

Ikcwntkf K Oue|n`fet ufruo Te|w`fbef &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;;4

Ikcwntkf D Rkduik|n Bkrk Cefrkm &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;42

Ikcwntkf L Mk|ni Uhn Qkinbnrk| &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& ;

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DKD N

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rethkbn bkf cefecwkrokf `tnefrk|n oewkbk oewuk|kf weikfjjkf |edkjkn ruhukf

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bn m`rei detdnfrkfj&

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cefhkbn |edukm o`f|ew c`betf ~kfj cefkzktokf |ukru wefjkikckf rko

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4

retiuwkokf& Weflnwrkkf |uk|kfk ~kfj f~kckf ~kfj bnbuoufj befjkf be|knf

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~kfj wkbk komntf~k kokf cecwefjktumn oewuru|kf wecdeinkf ceteok&

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nru wtnk ckuwuf zkfnrk ~kfj |eikiu ceflktn |e|ukru ~kfj det|nakr wtkorn| bkf

nf|rkf bkikc wecefumkf oedurumkf |emktn#mktn& \kikm |kruf~k befjkf ceflktn

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reikm cefhkbn dkjnkf ~kfj rko retwn|kmokf bktn oemnbuwkf ck|~ktkokr c`betf bkf

detrkcdkm iuk| bktn aufj|n urkckf~k&

Ceinmkr wetoecdkfjkf wetnikou ck|~ktkokr ~kfj |eckonf detoecdkfj nfn

|elktk letbk| bnkfjjkw |edkjkn |edukm weiukfj dn|fn| `iem wktk weikou u|kmk bn

okrej`tn wef~khnkf ckokfkf bkf cnfuckf -a``b |etqnle. omu|u|f~k lkae) tuckm

ckokf bkf te|r`tkf dkno |elktk nfbewefbef ckuwuf retjkdufj bkikc |ukru wuhk

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) =1 %& Rko mkf~k nru) wetoecdkfjkf hucikm u|kmk dn|fn| a``b

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O`rk \ecktkfj&

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2

Rkdei ;&;

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hucikm u|kmk a``b |etqnle nfn cefjkikcn |rkjfk|n& Fkcuf hnok bninmkr wkbk

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|eckonf o`cwernrna&

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wetu|kmkkf mktu| bkwkr cecefkfjokf wet|knfjkf ret|edur befjkf cefkcwniokf

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detoecdkfj bkf detudkm#udkm& Ufruo cecefkfjokf wet|knfjkf ~kfj |eckonf

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5

o`cwernrna wktk weikou u|kmk bnrufrur ufruo ckcwu ceflnwrkokf oeufjjuikf

det|knfj krk| wt`buo bkf ik~kfkff~k bkikc uwk~k cecuk|okf weikfjjkf& Mki nfn

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detkondkr wkbk hkrumf~k dn|fn| ret|edur&

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1

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Te|r`tkf Zkt`efj Rkckf \nfj`|ktn krku ~kfj bnoefki befjkf Zkrk|n

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wkbk duikf Hkfuktn 47;; te|r`tkf nfn cefjkikcn wefutufkf oecdkin |ede|kt

;>)>1%&

O`fbn|n ~kfj rethkbn wkbk Zkrk|n nfn bn|edkdokf oktefk wkbk rkmuf 47;7

dkf~kof~k u|kmk a``b |etqnle dktu-te|r`tkf) lkae ckuwuf tuckm ckokf . ~kfj

detcufluikf bn |eonrkt znik~km ret|edur) |ewetrn cn|kif~k Zkt`efj \reko ! |mkoe

bkf Lkae Ckindu& Mki ret|edur bnbuoufj befjkf detwnfbkmf~k |edkjnkf de|kt

o`f|ucef Zkt`efj Rkckf \nfj`|ktn ~knru Ckmk|n|zk UFBNW oe okcwu|

Recdkikfj |emnfjjk cecwetdutuo o`fbn|n wefhukikf te|r`tkf nfn& Wefutufkf

wefhukikf nfn bkwkr bnheik|okf befjkf kbkf~k aiuoruk|n hucikm lu|r`cetTe|r`tkf

Zkt`efj Rkckf \nfj`|ktn Hkfuktn 47;7 Hkfuktn 47;; ~kfj retretk wkbk rkdei

;&< bndkzkm nfn&

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;7

Rkdei ;&>2. Defruo wt`|e| wefjkcdnikf oewuru|kf bkwkr

bnj`i`fjokf |edkjkn detnour8

k& Auii~ Wikffeb Wutlmk|eBnlntnokf oernok wt`buo bkf ceteo reikm bnwninm |edeiucf~k& Dnk|kf~k

rethkbn oernok oeretindkrkf befjkf wt`buo rnfjjn) bkikc wefjetrnkf

cecdurumkokf u|kmk bkf zkoru ~kfj de|kt ufruo bno`tdkfokf -l`fr`m 8

dktkfj `r`ckrna ~kfj mktjkf~k ckmki . fkcuf bkwkr wuik rethkbn befjkf

oeretindkrkf wt`buo tefbkm -oedurumkf tuckm rkfjjk.& Oewuru|kf

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41

wecdeinkf bkwkr bnwefjktumn `iem bn|o`f) ouw`f krku kornqnrk| wt`c`|n

iknff~k&

d& Wktrnkii~ Wikffeb Wutlmk|e)Detcko|ub ufruo cecdein wt`buo ~kfj |ubkm kbk rerkwn wecninmkf ceteo

bnrufbk |kcwkn |kkr wecdeikhktkf& Oewuru|kf komnt bkwkr bnwefjktumn `iem

bn|o`f mktjk krkuwuf bn|wik~ wt`buo&

l& Ufwikffeb Wutlmk|eHefn| defruo oewuru|kf nfn bnlntnokf bnckfk wt`buo bkf ceteo bnwninm

bnrecwkr wecdeinkf& O`f|ucef |etnfj ceckfakkrokf okrki`j bktn wt`buo

wkhkfjkf |edkjkn jkfrn bkarkt deikfhkk& Befjkf okrk iknf) |edukm wkhkfjkf

bkwkr cefjnfjkrokf |e|e`tkfj kokf oedurumkf bkf cecnlu wecdeinkf

Jkcdkt 4&4

C`bei Bncef|n`fki bktn Qktnkdei Oewuru|kf Wecdeinkf

\ucdet 8 O`riet -4775. bkf bnoecdkfjokf ufruo wefeinrnkf nfn -47;;.

Oewuru|kf

Wecdeinkf

Oe~konfkf bkikc cecninm

t`buo

Cefhkbn wninmkf wetrkck -wtn`tnrk|.

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4:

4&;&5 Oukinrk| Wt`buo

4&;&5&; Wefjetrnkf wt`buo

Cefutur \rkfr`f -bkikc Tecnk|k bkf Iuockf) 4775.) k wt`bulr n| k |er `a

rkfjndie kfb nfrkfjndie krrtndure|) nfliubnfj wklokjnfj) l`i`t) wtnle) ckfuaklrutet|

wte|rnje)terkniet| wte|rnje) kfb ckfuaklrutet| kfb terkniet| |etqnle|) zmnlm rme

du~et ck~ kllewr k|`aaetnfj zkfr |krn|aklrn`f& Befjkf okrk iknf wt`buo duokf

mkf~k detdefruo |e|ukru ~kfj detzuhub |khk) rerkwn hujk |e|ukru ~kfj rnbko

detzuhub |ewetrn weik~kfkf hk|k ~kfj bkwkr bnhuki) bndein) bkf bkwkr bncninon)

|ecukf~k bnjufkokf ufruo cecuk|okf oedurumkf bkf oenfjnfkf bktn o`f|ucef&

Cefutur O`riet -4775. wt`buo kbkikm |ejkik |e|ukru ~kfj bkwkr bnrkzktokf

oewk|kt ufruo cefbkwkrokf wetmkrnkf) bndein) bnjufkokf) krku bno`f|uc|n ~kfj

bkwkr cecuk|okf oenfjnfkf krku oedurumkf&

Cefutur K||kutn -4774. akor`t#akor`t ~kfj retokfbufj bkikc |ukru

wt`buo kbkikm curu) oukinrk|) wefkcwnikf -aekrute|.) wninmkf ~kfj kbk

-`wrn`f|.) jk~k -|r~ie.) ceto -dtkfb fkce|.) wefjeck|kf -wklokjnfj.)

uoutkf -|nxe.) hefn| -wt`bulr infe.) cklkc -wt`bulr nrec|.) hkcnfkf

-{ukttkfrne|.) bkf weik~kfkf -|etqnle.&

Detbk|ktokf rnfjokr -ieqei. wt`buo bkwkr bndkjn cefhkbn inck rnfjokrkf

~knru -O`riet) 4775. 8

;& Wt`buo nfrn) ~kfj cefkzktokf ckfakkr bkf oejufkkf urkck ~kfjbndurumokf weikfjjkf

4& Wt`buo jefetno) cefletcnfokf aufj|n bk|kt bktn |ukru wt`buo

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4=

~kfj bnmktkwokf wkbk |kkr weikfjjkf cecdein

2& Wt`buo rkcdkmkf cecdetnokf hk|k bkf ckfakkr rkcdkmkf |emnfjjkcecdebkokf wefkzktkf wetu|kmkkf bkf wetu|kmkkf k|nfj

5& Wt`buo w`ref|nki ~knru |ejkik rkcdkmkf bkf rtkf|a`tck|n wkbk wt`buo~kfj cufjonf kokf bnikouokf bnck|k ~kfj kokf bkrkfj&

Wt`buo bkikc dn|fn| te|r`tkf |kfjkr detjkfrufj wkbk wefjkikckf& Wt`buo

bkwkr detuwk wkoer ~kfj iefjokw ~kfj retbntn bktn ckokfkf) cnfuckf) |etqnle)

krc`|aet bkf oef~kckfkf ~kfj cecuk|okf) oedurumkf bkf oenfjnfkf o`f|ucef

bkf ceflnwrkokf oe|kf ~kfj rnbko retiuwkokf& Wefjufhufj bn te|r`tkf cecdk~kt

ufruo wefjkikckf ckokf |elktk r`rki duokf mkf~k ufruo ckokfkff~k |khk

Jkcdkt& 4&

4&;&5&4 O`f|ew Oukinrk| Wt`buo

Oukinrk| wt`buo cefjjkcdktokf |ehkum ckfk oeckcwukf wt`buo

ret|edur bkikc cecefumn oedurumkf o`f|ucef& Beanfn|n bktn oukinrk| wt`buo

cefletcnfokf oeckcwukf wt`buo ufruo cefhkikfokf rujk|f~k ~kfj

ceflkouw bk~k rkmkf) oemkfbkikf krku oeckhukf) oeoukrkf) oecubkmkf

bkikc wefjeck|kf bkf tewktk|n wt`buo bkf lntn# lntn iknff~k -O`riet bkf

Kc|rt`fj) 4772.&

Jkcdkt 4&2

L`fr`m Wef~khnkf Cefu

Zkrk|n

\reko K~kc Hu| Diue

\ucdet 8 Zkt`efj Rkckf \nfj`|ktn -47;;.

4&;&5&< Mudufjkf Oukinrk| Wt`buo Befjkf Oewuru|kf Wecdeinkf

Oukinrk| wt`buo bkikc u|kmk wef~khnkf ckokfkf bkf cnfuckf

cetuwkokf mki ~kfj qnrki) oktefk cetuwkokf l`te wt`bulr ~kfj cefefruokf

oewuru|kf wecdeinkf o`f|ucef oernok ceteok cetk|kokf oewuk|kf |ereikm

cefnockrn wt`buo ret|edur& Oukinrk| wt`buo cefutur O`riet -bnournw bktn

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. mktu| bncuikn bktn oedurumkf weikfjjkf bkf detkomnt wkbk

wet|ew|n weikfjjkf& Mki nfn cefjnfbnok|nokf dkmzk lnrtk oukirk| wt`buo ~kfj

dkno duokf detk|ki bktn wecnino u|kmk te|r`tkf ceiknfokf detk|ki bktn wet|ew|n

weikfjjkf ~kfj bnwet`iem bktn wefjkikckf ceteok retmkbkw wt`buo ret|edur&

Wecnino u|kmk dn|fn| a``b |etqnle omu|u|f~k te|r`tkf mktu| |eikiu

cefhkjk oukinrk| wt`buo ceteok befjkf ceflnwrkokf |e|ukru ~kfj dktu |ewetrn

tk|k ~kfj iexkr) wef~khnkf ~kfj cefktno bkf bkwkr cecuk|okf oedurumkf

weikfjjkf kjkt oewuru|kf wecdeinkf ceteok bkwkr rethkbn |elktk oe|nfkcdufjkf&

\edukm u|kmk a``b |etqnle bkkwkr detrkmkf dnik cecwuf~kn oeufjjuikf#

oeufjjuikf ufno bndkfbnfjokf we|knfjf~k& Bnaaetef|nk|n ~kfj cefhkbn

oeufjjuikf wt`buo detw`ref|n ufruo cefnfjokrokf oewuk|kf o`f|ucef ~kfj

detkomnt wkbk oewuru|kf wecdeinkf& Cefutur L``wet bkf Oienf|lmcnbr -Zu bkf

Zu) 4775. bkikc |ernkw u|kmk mkf~k cecninon buk wninmkf ~knru |uo|e| bkikc

wefjecdkfjkf wt`buo |emnfjjk ceflnwrkokf oeufjjuikf wt`buo krku jkjki

bkikc weflkwknkf ruhukf dn|fn|f~k oktefk wt`buo rnbko ckcwu det|knfj bnwk|kt&

@iem oktefk nru bkwkr bnokrkokf dkmzk wktk wecnino u|kmk a``b |etqnle mktu|

|eikiu cefhkjk oukinrk| wt`buo kjkt oedetikfj|ufjkf u|kmk ceteok rerkw

rethkcnf&

Detbk|ktokf re`tn bkf utknkf bnkrk| ckok bujkkf |ecefrktk ~kfj bkwkr

bnkcdni ~knru 8

M; 8 \eckonf rnfjjn oukinrk| wt`buo ckok kokf |eckonf rnfjjn oewuru|kf

wecdeinkf o`f|ucef retmkbkw wt`buo ret|edur

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=5. kbk rnjk mki wefrnfj ~kfj mktu|

bnwetmkrnokf bkikc oukinrk| weik~kfkf) ~knru |edkjkn detnour8

;& Oukinrk| weik~kfkf |uinr bneqkiuk|n `iem weikfjjkf bktnwkbk oukinrk| dktkfj&4& Wet|ew|n oukinrk| weik~kfkf bnmk|niokf bktn wetdkfbnfjkf kfrktk oewuk|kf

weikfjjkf befjkf weik~kfkf ~kfj bndetnokf |elktk f~krk&

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.) bkf bnoecdkfjokf ufruo wefeinrnkf nfn

-47;;.

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Oukinrk|

&Wt`buo-];.

Oukinrk|

Weik~kfkf-]4

I`ok|n

]2

Oewuru|kf

Wecdeinkf

^

Wt`c`|n

-]

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27

4&< Oetkfjok Wecnontkf Re`tnrn|

Krk| bk|kt reikkm wu|rkok bkf mnw`re|n| ~kfj reikm bnoecdkfjokf bnkrk|)

ckok bkwkr bn|khnokf oetkfjok wecnontkf ufruo cefjjkcdktokf mudufjkf bktn

qktnkdei nfbewefbef) bkikc mki nfn kbkikm oukinrk| wt`buo -];. bkf oukinrk|

ik~kfkf -]4.) retmkbkw qktnkdei bewefbef ~knru oewuru|kf wecdeinkf -^. )

~knru |edkjkn detnour 8

Ck|kikm Wefeinrnkf Dkjknckfk lktk cefnfjokrokf oewuru|kf

wecdeinkf wkbk Rem D`r`i \`|t`0

Kikr Kfkin|n| Tejte|n Infnet Detjkfbk

Oetkfjok Wecnontkf

Re`tnrn|

Mk|ni Wefeinrnkf Oukinrk| wt`buo) Mktjk) Wt`c`|n bkf Luklk

detwefjktum w`|nrna wkbk oewuru|kf wecdeinkf

Mudufjkf befjkf

Wefeinrnkf

Wefeinrnkf nfn |kck#|kck cefjeo|wi`tk|n

wefjktum oukinrk| wt`buo retmkbkw oewuru|kf

wecdeinkf

Oukinrk|

wt`buo

-];

Luklk

]2

Oewuru|kf

Wecdeinkf

^

Mktjk

-]4

Wt`c`|n

-]

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2;

Jkcdkt 4&;

Oetkfjok Wecnontkf Re`tnrn|

\ucdet 8 O`f|ew ~kfj bnoecdkfjokf bkikc wefeinrnkf nfn -47;;.

Oukinrk| Wt`buo

-]N.

Oewuru|kf

wecdeinkf -^.

Oukinrk|

Weik~kfkf -]4.

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24

DKD NNN

CER@BE WEFEINRNKF

>. qktnkdei wefeinrnkf kbkikm

tewte|efrk|n bktn l`f|rtulr - kdrtko|n bktn aef`cefk#aef`cefk oemnbuwkf f~krk

~kfj bnkckrn. ~kfj bkwkr bnuout befjkf detdkjkn cklkc fnikn& \ebkfjokf

cefutur \ujn~`f` -4772. qktnkdei kbkikm |ukru krtndur krku |nakr krku fnikn bktn

`tkfj) `dheo) krku oejnkrkf ~kfj cecwuf~kn qktnk|n retrefru ~kfj bnrerkwokf

`iem wefeinrn ufruo bnweikhktn bkf bnrktno oe|ncwuikff~k&

>>.& Cefutur Aetbnfkfb -4771. mkoeokr |edukm

ck|kikm cubkm retinmkr befjkf cefjefkin detdkjkn qktnkdei bewefbef ~kfj

bnjufkokf bkikc |edukm c`bei& Qktnkdninrk| bktn krku krk| akor`t nfnikm

~kfj detu|kmk ufruo bnheik|okf `iem |e`tkfj wefeinrn& Bkikc wefeinrnkf nfn

~kfj cefhkbn qktnkdei bewefbef kbkikm 8 oewuru|kf wecdeinkf -^.

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2>.& Qktnkdei ~kfj bnikcdkfjokf

befjkf -]. nfn cecninon wefjktum w`|nrna ckuwuf fejkrna retmkbkw qktnkdei

bewefbeff~k -Aetbnfkfb) 4771.& Kbkwuf bkikc wefeinrnkf nfn ~kfj cefhkbn

qktnkdei nfbewefbeff~k kbkikm 8

k& Oukinrk| Wt`buo -];.d& Oukinrk| Weik~kfkf -]4.

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22

Rkdei

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25

F`Qktnkdei

Wefeinrnkf

Beanfn|n

@wetk|n`fkiNfbnokr`t Wefjuoutkf \ucdet

=5.&

;& Oedet|nmkfrecwkr

4& Retrkrk Tkwn& Oetkckmkfokt~kzkf

;7&Wefjerkmukfokt~kzkf

cefjefknwt`buo

;;&O`cufnok|n~kfj dkno

kfrktk

okt~kzkf

befjkf

o`f|ucef

;4&Wetmkrnkfnfbnqnbuki

~kfj

bndetnokfweik~kf

retmkbkw

o`f|ucef

;.

bkf bnoecdkfjokf

ufruo wefeinrnkf

nfn -47;;.

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21

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2:

f 3 X4

2 -C`e.4&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&-1

C`e 3 Cktjnf `a Ett`t) ~knru rnfjokr oe|kikmkf cko|ncki

wefjkcdnikf |kcwei ~kfj ck|nm bkwkr bnr`ietkf|n krku ~kfj

bnnfjnfokf

Befjkf cefjjufkokf cktjnf `a ett`t|ede|kt ;7%) ckok hucikm |kcwei

cnfncki ~kfj bkwkr bnkcdni |ede|kt 8

f 34

4

.;7)7-2

>1);

f 3 >1)72 krku >1

Detbk|ktokf mk|ni wetmnrufjkf ckok hucikm |kcwei ~kfj bnjufkokf

kbkikm |eonrkt >1 te|w`fbef&

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2=

nf|rtucef oue|n`fet& Oue|n`fet bkikc wefeinrnkf nfn cefjjufkokf

wetrkf~kkf retruruw bkf retduok&

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2>

oednk|kkf w`ik wnont ck|~ktkokr Nfb`fe|nk ~kfj retdnk|k befjkf kfjok ; ;7)

|emnfjjk kokf cecubkmokf te|w`fbef bkikc cecdetnokf wefniknkf krk|

wetrkf~kkf ~kfj kokf bnkhuokf&

L`fr`m ufruo okrej`tn wetf~krkkf befjkf hkzkdkf |kfjkr rnbko |eruhu#

-\R\. |kfjkr |eruhu -\\.8

\R\ \\

; 4 < 2 5 1 : = > ;7

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57

Befjkf wt`jtkc \W\\ -\rkrn|rnlki Wklokje a`t \`lnki \lnefle. a`t

Znfb`z| ;:) kfkin|n| ~kfj bnjufkokf ufruo cefjuhn mnw`re|n| ~kfj reikm

bnoecuokokf cefjefkn wefjktum oukinrk| wt`buo bkf oukinrk| ik~kfkf kbkikm

|edkjkn detnour 8

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5;

d& Kwkdnik t mnrufj 9 t rkdie) ckok bkwkr bnokrkokf nrec oue|n`fet rnbko

qkinb

4& Uhn Teinkdninrk|Teinkdninrk| kbkikm kikr ~kfj bnjufkokf ufruo cefjuout |ukru

oue|n`fet ~kfj cetuwkokf nfbnokr`t bktn |ukru qktnkdei& Cefutur Aetbnfkfb

-4771. |edukm nf|rtucef bkf bkrk ~kfj bnmk|niokf bn|edur teinkdie krku

retwetlk~k kwkdnik nf|rtucef ret|edur |elktk o`f|n|ref cecufluiokf mk|ni ~kfj

|kck |ernkw okin bnikouokf wefjuoutkf

Kbkwuf lktk ~kfj bnjufkokf ufruo cefjuhn teinkdnirk| oue|n`fet bkikc

wefeinrnkf nfn kbkikm cefjjufkokf tucu| o`ean|nefKiwmk Lt`fdklm) ~knru 8

k& Kwkdnik mk|ni o`ean|nef Kiwmk 6 rktka |njfnanokf|n 17% krku 7)1 ckokoue|n`fet ret|edur teinkdie&

d& Kwkdnik mk|ni o`ean|nef Kiwmk 9 rktka |njfnanokf|n 17% krku 7)1 ckokoue|n`fet ret|edur rnbkoteinkdie&

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Qktnkdei `tr`j`fki kbkikm qktnkdei dedk| ~kfj fnikn o`teik|nf~k kfrkt

|e|kck qktnkdei dedk| iknf |kck befjkf f`i&

Bkikc wefeinrnkf nfn reofno ufruo cefbereo|n kbk rnbkof~k

cuirno`infektnrk| bnbkikc c`bei tejte|n bkwkr bninmkr befjkf lktk

-\kfr`|`) 4772. 8

Ceinmkr fnikn Qktnkfle nfaikrn`f aklr`t -QNA.) ~kfj de|ktf~k bn|eonrkt kfjok ; bkf rnbko iednm bktn ;7

Fnikn kfjok r`ietkfle cefbeokrn ;4& Uhn Meret`oebk|rn|nrk|

Uhn meret`|oebk|rn|nrk| detruhukf ufruo cefjuhn kwkokm bkikc

|edukm c`bei tejte|n rethkbn oernbko|kckkf qktnkf| bktn te|nbuki bktn

|kru wefjkckrkf |kru oe wefjkckrkf ~kfj iknf -\kfr`|`) 4772.& Hnok

qktnkf| bktn te|nbuki krku bktn |kru wefjkckrkf oe wefjkckrkf ~kfj

iknf rerkw) ckok bn|edur m`c`oebk|rn|nrk|& Bkf hnok qktnkf| detdebk

ckok bn|edur meret`|oebk|rn|nrk|& Cefutur \kfr`|` -4772. c`bei

tejte|n ~kfj dkno kbkikm ~kfj m`c`oe|bkrn|nrk| krku rnbko rethkbn

meret`|oebk|rn|nrk|&

Onrk bkwkr ceinmkrf~k bktn jtkano wi`r kfrktk fnikn wtebno|n

qktnkdei retnokr -XWTEB. befjkf te|nbukif~k -\TE\NB. bnckfk

|ucdu ^ kbkikm ^ ~kfj reikm bnwtebno|n) bkf |ucdu } kbkikm te|nbuki

-^ wtebno|n#^ |e|ufjjumf~k. ~kfj reikm bn#|rubefrnxeb& Bk|kt kfkin|n|

~kfj bnjufkokf kbkikm -\kfr`|`) 4772.8

Hnok kbk w`ik retrefru) |ewetrn rnrno#rnrno ~kfj kbk cecdefruo

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qktnkdei bewefbefotnretnk bkwkr bnwtebno|nokf ceikiun qktnkdei nfbewefbef krku

wtebnlr`t) |elktk nfbnqnbuki& Tucu| |rkrn|rno krku c`bei ckreckrn|) kbkikm 8

^ 3 d;]; / d4]4&-

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nfbewefbef |elktk oe|eiutumkf ckcwu cefheik|okf qktnkdei bewefbef

bkf |edkinof~k |eckonf cefbeokrn kfjok f`i detktrn |eckonf dutuo

mk|ni tejte|nf~k) oktefk qktnkdei nfbewefbef |elktk oe|eiutumkf

rnbko ckcwu cefheik|okf qktnkdei bewefbef -Jm`xkin) 4775.&

4& Wefjuhnkf retmkbkw O`ean|nef Tejte|n \ncuirkf -Uhn A.Uhn |rkrn|rno A wkbk bk|ktf~k cefjjkcdktokf oeik~kokf |ukru c`bei&

C`bei ~kfj dkno cecninon qktnkdei#qktnkdei ~kfj ckcwu cefheik|okf

wetck|kikmkf bkikc wefeinrnkf& Aufj|n iknf bktn uhn A kbkikm ceinmkr |ecuk

qktnkdei nfbewefbef ~knru 8 oukinrk| wt`buo bkf oukinrk| weik~kfkf cecwuf~kn

wefjktum |elktk |ncuirkf krku |elktk det|kck |kck retmkbkw qktnkdei

bewefbef ~knru oewuru|kf wecdeinkf -\kfr`|`) 4772.&

k& Cefefruokf A`tcuik|n Mnw`re|n|Bkikc wefeinrnkf nfn) mnw`re|n| ~kfj bnjufkokf kbkikm 8

M` 8 Qktnkdei#qktnkdei dedk| ~knru oukinrk| wt`buo bkf oukinrk|

ik~kfkf rnbko cecwuf~kn wefjktum ~kfj |njfnanokf |elktk

det|kck#|kck retmkbkw qktnkdei retnokrf~k ~knru oewuru|kf

wecdeinkf

Mk 8 Qktnkdei#qktnkdei dedk| ~knru oukinrk| wt`buo bkf oukinrk|

ik~kfkf cecwuf~kn wefjktum ~kfj |njfnanokf |elktk det|kck#

|kck retmkbkw qktnkdei retnokrf~k ~knru oewuru|kf wecdeinkf&

d& Oe|ncwuikf ~kfj bnkcdniWefjuhnkf nfn befjkf cefjjufkokf rktka |njfnanokf|n 5% -7)75. 8

Hnok mktjk Amnrufj 6 Arkdei) M` bnr`iko

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Ktrnf~k kbk wefjktum ~kfj |njfnanokf kfkrkt qktnkdei dedk| -];)

]4. retmkbkw qktnkdei retnokr -^.&

Hnok mktjk Amnrufj 9 Arkdei) M` bnretnck Ktrnf~k rnbko kbk wefjktum |njfnanokf kfrktk qktnkdei dedk| -];)

]4. retmkbkw qktnkdei retnokr -^.&

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4& Dnik rmnrufj 9 rrkdei ckok M` bnretnck bkf Mk bnr`iko) cef~krkokf

dkmzk qktnkdei nfbewefbef |elktk nfbnqnbuki rnbko cecwefjktumn

qktnkdei bewefbef&