Cambodia Accounting Stadard in Khmer1

7/28/2019 Cambodia Accounting Stadard in Khmer1

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bBaIGtbT

1> esckIepImEdl erobcMedayRbFanKNkmkarsikSaRsavRCavsg;darKNenyGnrCati

2> Garmkfarbs;k]tmGuk ra:bunrdel xaFikarRksYgesdkicnighirBavt

3> c,ab;KNenyshRKas svnkmKNenyshRKas nigviCaCIvKNeny


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4> GnuRkitsIBIsmasPaBnigkarRbRBwteTAnRkumRbwkSaCatiKNenyfTI3-03-2003

5> GnuRkitsIBIsmasPaBnigkarRbRBwteTAnviTasanKNenykrCMnaj nigsvnkrkm1515sg;darKNenykm RbkassIBIkardak;eGayeRbIR)as;;sg;darKNenykm1010sg;darsvnkmkmRbkassIBIkardak;eGayeRbIR)as;sg;darsvnkmkmRbkassIBIkarEtgtaMgRkumRbwkSaPi)al RbcaMRkumRbwkSaCatiKNeny11>RbkassIBIkarEtgtMagRkumRbwkSaPi)al RbcaMviTasanKNenykrCMnaj nigsvnkrkmRbkassIBIkarEtgtaMgsgkarraCrdaPi)al RbcaMviTasanKNenykrCMnaj nigsvnkrkm


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBri

sg;darKNenykm


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBrii

eRcInRbEhl CaminRBmTTYl ykCakcnnUvRbBnnigsg;darKNenyEdlxVHkarKaMRT nigkarcUl rYmBIsMNak;RbeTs nigbNasabnGnrCatinana Edl manRbBNITMenomTMl ab;rcnasm


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBriii

enAEx kkdaqaM1997 IASC)ansnidanfaedIm,IbnbMeBj tYnaTIrbs;xneGaymanRbsiTPaBRtUvEtEsVgrknUvmeFa)aymYy edIm,IeFVIeGaysg;darKNenyCatinigsg;darKNenysakl Edl manKuNPaBx


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBriv

x- CMruj eGaymankareRbIR)as; nig GnuvteGay)anmuWgm:at;nUvsg;darTaMgenaH.

K- eFVIy:agNaeGaymankarkPaBKa rvagsg;darKNenyCati nig

sg;darKNenyGnrCati eq


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBrv

RsarRCavsg;darKNenyGnrCati nigxitxMbEnmeTotedIm,I[RbeTseyIgkayeTACasmaCikshBnGnrCatiKNenyIFAC Edl sBVfenHmanRbeTscMnYn144CasmaCikkgBiPBel ak .

kgTidPaBxagpvc,ab; nigkarGnuvtn_sg;darKNenykm


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBrvi

km


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgItayI

Garmkfa

epImecj BIl TplnkarbRgbbRgmCati EdlCabMNgR)afad_BisiTirbs;RbCaCatikm


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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgItayI

edaysemcnayk rdmRnI hun EsnnakasRbCuMRkumBieRKaHeyabl ;enAtUkqaM1999 kngmk .edaykt;sMKal ;eXIj fakarcat;EcgeFVIeLIgedayQrenAel Ivisal PaB d_TUlay nBiPBel ak eBal KW)anEpkeTAtamckvisyrbs;RkumRbwkSasg;darKNeny GnrCat iRkumRbwkSasg;darKNeny GnrCat i--ksKGksKGEdl manmUldanenATIRkgLgd_enaH esovePAenHRtUv)anrMBwgfanwgkayeTACa]bkrN_d_caM)ac;sMrab; CYyGkeRbIR)as;TaMgLay

eTaHbICaenAkgkargarFurkickI kargarsikSakI bkargarRs avRCavkI eGay yl ;BITsSnnkarerobcMKNenyKNenynigsvnkmsvnkmkarvivtn_rbs;visyenHeTAGnaKt nigk_GacCYy eGayeFVIniTsSn_)anBIsanPaBnig dMeNIrkarQaneTAmuxrbs;GgPaBGaCIvkmnimYyk_dUcCakar RbemIlBIsPaBkarN_ esdkicCarYmnRbeTskm


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0

RBHraCRkmeyIg

nsrkm0702011 RBH)aTsemcRBHneratmsIhnuraChrivgS]tetasuCat visuTBgSGKmhabursrtn_nikeratmFmikmharaCaFiraCbrmnaf brmbBiRt

RBHecARkugkm


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1

c,ab;sIBI

KNenyshRKassvnkmKNenyshRKasnigviCaCIvKNeny


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2

CMBUkTI1bTb,BatiTUeTA

maRta1>-c,ab;enHkMNt;nUvkarerobcMkarRKb;RKg nigkarRbRBwtieTAnRbBnKNenyCa

l kNGnrCati sRmab;shRKasTaMgrUbvnbuKl TaMgnItibuKl Edl manviCaCIvesrIenAkgRBHraCaNacRkkm-BakKNenykgc,ab;enHKWCaRbBnmYyEdl eRbIedIm,IkMNt;kt;RtapMbBal

Kavas;Evg cat;fak;nigbgaj nUvBtmanhirBavtEdl Tak;TgnwgskmPaBnGgPaBmYy .BaksvnkmenAkgc,ab;enHKWCakarRtYtBiniteLIgvij bkarRtYtBinitRbkb

edayl kNCaRbBneTAel IkarGHGag bel IskmPaBrbs;GgPaBGaCIvkmmYyedIm,I[ GgPaBenaHeKarBtamsg;darKNeny . esvasvnkmrYmman svnkmr)aykarN_hirBavtsvnkmRbtibitkar karerobcMr)aykarN_hirBavtkarBiniteLIgvij

nignItiviFIEdl )anRBmeRBogKa. esvakrEdl GacbeRmIesvaTaMgenaH)an nigGaccuHhtel xael Ir)aykarN_kgnamCasvnkr)an l uHRtaEtsvnkrenaH)ancuHeQaHkgbBaIedayGnuel ameTAtamc,ab;enH.

Bakr)aykarN_hirBavtenAkgc,ab;enHKWCar)aykarN_sIBIsanPaBhirBa-vtl Tpl nskmPaBnananigBIcl nasac;R)ak;rbs;GgPaBNamYy enAkgkalbriecTCak;l ak;mYy .

Baksg;darKNenyGnrCatienAkgc,ab;enHKWCasg;darRbkas[ eRbIedayRkumRbwkSaPi)al sg;darKNenyGnrCati .


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3

maRta3>-RKb;shRKasCarUbvnbuKl bnItibuKl RtUvmankatBVkicerobcMnigkan;bBaI

KNenyedayGnuel ameTAtamc,ab;CaFrmannigRtUvdak;bBaIKNenyenH[ man

kareFVIsvnkmRsbeTAtambTb,BatiEdl manEcgkgc,ab;enH.maRta4>-

erogral ;qaMRKb;shRKas RtUverobcMr)aykarN_hirBavt[ RsbtamRkbxNTsSnTan nigtamsg;darKNenykm-RKb;shRKas RtUvkan;bBaIKNenyrbs;xn enAkgesovePAKNenyEdl

)ankMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavtnigtamrebobsg;darKNenyGnrCati . ral ;RbtibtikarKNenyRtUvsMGagel Iksaryutikar .

CMBUkTI2RkumRbwkSaCatiKNenymaRta6>-

RtUv)anbegIteLIgnUvRkumRbwkSaCatiKNenymYyEdl sitenAeRkamGaNaBa-)al nRksYgesdkicnighirBavt.

smasPaBnigkarRbRBwtieTAnRkumRbwkSaCatiKNenyRtUvkMNt;edayGnu-

Rkwt.maRta7>-

RkumRbwkSaCatiKNenymanParkic-eFVICaGgkarBieRKaHeyabl ;


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4

-Binitnigpl ;eyabl ;el Iral ;KeRmagc,ab;nigbTbBaananaEdl manbTb,BatiTak;TgeTAnwgkarerobcMkickarKNenysRmab;ral ;shRKasbskmPaBesdkic

-erobcMRkbxNTsSnTannigsg;darKNenydUcmanEcgenAkgmaRta4nc,ab;enH

-esIeLIgnUvmeFa)aysRmab;Ekl MGbeckeTsKNeny-eFVICatMNagRBHraCaNacRkkm-r)aykarN_hirBavtrYmmantaragtul kar r)aykarN_l Tpl taragcl na

sac;R)ak;nigkMNt;smal ;. r)aykarN_TaMgGs;enHCaksarrYmRbcaMqaMEdl minGacEj kecj dac;BIKa)aneLIy .

maRta9>-esovePAKNenyEdl )anEcgenAkgmaRta12RtUv)anerobcMCaPasaExrnig

CaR)ak;erol . shRKasTaMgLayNabMeBj kicRbtibtikarCamYybreTs bCasaxanRkumhunbreTs GacGnuBaat[ erobcMesovePAKNenyCaPasaGg;eKsGmCamYybnigCarUbiyvtepSgBIR)ak;erol RsbeTAtaml kxNEdl )ankMNt;edayRksYg

esdkicnighirBavt. kb:uEnr)aykarN_hirBavtdUc)anbBaak;enAkgmaRta4KWRtUverobcMCaPasaExrnigCaR)ak;erol .


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5

maRta10>-ryeBl nkariybriecTKNenymankRmitdb;BIrEx . kariybriecTenHcab;

epImBIfTI1ExmkranigbBab;enAfTI31 ExFkgqaMdEdl . cMeBaHshRKas

begItfI r)aykarN_hirBavtRbcaMqaMsRmab;qaMTI1 cab;epImBIfbegIt nwgbBab;enAfTI 31 Ex FnqaMbnab;. GackMNt;)annUvkal briecTmYyedayELksRmab;skmPaBEdl manl kNBiess .

maRta11>-r)aykarN_hirBavtRtUverobcMya:gyUrbMputkgryeBl bIExbnab;BIfbiT

kariybriecT . RbsinebIshRKasNamYy minGaceKarBtameBl evl aenH)aneTshRKasenaHRtUvesIsuMeTArdmRnIRksYgesdkicnighirBavtnUvkarGnuBaatel IkeBlbiTbBaInigerobcMr)aykarN_hirBavteTAkal briecTmYyepSgeTot)an .

maRta12>-r)aykarN_hirBavtEdl Tak;TgnwgkickarKNenyRBmTaMgesovePAnig

ksaryutikarnanaEdl Bak;BnRtUvrkSaTukkgryeBl 10db; qaMya:gtic .

esovePATaMgenHrYmmanTinanub,vtiesovePAFMnigesovePAsareBIPN.maRta13>-

r)aykarN_hirBavtnigesovePAKNenynanaEdl )anEcgenAkgmaRta12nc,ab;enHGacTTYl sal ;Capvkar)anl uHRtaEtr)aykarN_nigesovePATaMgenaHmanPaBRsbeTAnwgbBatiTaMgLaync,ab;enH.


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6

CMMBUkTI 4viTasanKNenykrCMnaj nigsvnkr

maRta14>-RtUv)anbegItviTasanKNenykrCMnaj nigsvnkrkgcMeNamGkmanviCa-

CIvKNeny . viTasanenHnwgRbRBwteTAeRkamGaNaBa)al rbs;RksYgesdkicnighirBavt.

karerobcMnigkarRbRBwtieTAnviTasanRBmTaMgkarerobcMRkmsIl FmnviCaCIvKNenykrCMnaj nigsvnkr nigkarcuHeQaHkgbBaIRbtiRsutdac;edayELkBIKanKNenykrCMnaj nigsvnkrRtUvkMNt;edayGnuRkwt.

maRta15>-viTasanKNenykrCMnaj nigsvnkrRtUv)anbegIteLIgedIm,I

-pl ;CUnGgPaBviCaCIvmYyEdl TTYl xusRtUvCatMNag[smaCikrbs;xn RBmTaMgel IktemIgnigkarBarl knik nigpl RbeyaCn_nviCaCIvKNeny

-cUl rYmbMeBj kargarCasmaCiknRkumRbwkSaCatiKNeny

-erobcMnigeFVI[ mankareKarBviFannigkatBVkicnviCaCIv-erobcMkarbNHbNal viCaCIvKNenynigsvnkmdl ;RbCaBl rdExr Edl eRCIserIsykGaCIBTaMgBIrenH.

CMBUkTI 5svnkmKNenyshRKas

maRta16>-RKb;shRKasCarUbvnbuKl bnItibuKl RtUvdak;bBaIKNenyrbs;xn[ mankarRtYtBinitedaysvnkrkraCkgkrNIEdl cMnYnTwkR)ak;npl rbrbnigcMnYnBitsrubrbs;tul karbnigcMnYnnieyaCitrbs;xnmanel IsBIkMritEdl )ankMNt;eday


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7

Rbkasrbs;rdmRnIRksYgesdkicnighirBavt. kargarsvnkmRtUvbMeBj edayrUbvnbuKl bnItibuKl Edl )ancuHeQaHkgbBaIRbtiRsut dUcmanEcgenAkgmaRta14nc,ab;enH.

CMBUkTI6viCaCIvKNeny

maRta17>-karbMeBj viCaCIvCaKNenykrCMnaj RtUvseRmcedayrUbvnbuKl bnIti-

buKl Edl )ancuHeQaHkgbBaIRbtiRsutdUcmanEcgenAkgmaRta14nc,ab;enH.

karbMeBj viCaCIvKNenykrCMnaj manvismitPaBCamYymuxgarsaFarNnigmuxgarneya)aykgGgkarnItib,BatinItiRbtibtinigtul akar .

CMBUkTI7eTasb,Bati

maRta18>-

rUbvnbuKl nigGkdwknaMnGgPaBnItibuKl Edl RbRBwtel IsnwgbTb,BatinmaRta3maRta4nigmaRta5nc,ab;enHnwgRtUvpnaeTasBinyCaR)ak;BI5>000>000R)aMl anerol eTA10>000>000db;l anerol bnigRtUvCab;BnnaKarBI1mYyqaMeTA2BIrqaM. rUbvnbuKl nigGkdwknaMnGgPaBnItibuKl Edl BuM)aneFVIr)aykarN_hirBavt)anRtwmRtUvbxkxanBuM)aneFVIr)aykarN_hirBavtdUcmanEcgkgbTb,Batinc,ab;enHRtUvpnaeTasBinyCaR)ak;BI5>000>000R)aMl anerol eTA10>000>000

db;l anerol bnigCab;BnnaKarBI3bIExeTA6R)aMmYyEx. eRkABIkarpnaeTasxagel I rUbvnbuKl nigGkdwknaMnGgPaBnItibuKl RtUvl ubeQaHecj BIbBaIRbtiRsut . l kxNnkarl ubeQaHecj BIbBaIRbtiRsut nwgmanEcgenAkgGnuRkwt.


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8

maRta19>-KNenykrCMnaj nigsvnkr Edl BuM)aneKarBeTAtambTb,Batinc,ab;enH

nwgRtUvpnaeTasBinyCaR)ak;BI10>000>000 db;l an erol eTA20>000>000

ml anerol .kgkrNIminragcal nwgRtUvpnaeTasBinyCaR)ak;eTVdgbnigRtUvpnaeTasdak;

BnnaKarBI1mYyqaMeTA3bIqaMedayminTan;Kitdl ;karl ubBIbBaIRbtiRsuteLIy.

CMBUkTI8Gvsanb,Bati

maRta20>-bTb,BatiTaMgLayNaEdl pynwgc,ab;enHRtUvTukCanirakrN_.

PMeBj /fTI08ExkkdaqaM2002

neratmsIhnu

)anykesckIRkabbgMTUl fVay

sUmT,ayRBHhsel xaRBHmhakSRt

naykrdmRnI

hun Esn )anCRmabCUnsemcnaykrdmRnI

eTsrdmRnI nigCardmRnIRksYgesdkicnighirBavt

Kat Qn;


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- 1-

GnuRkwtsIBI

smasPaBnigkarRbRBwteTAnRkumRbwkSaCatiKNeny

raCrdaPi)al- )aneXIj rdFmnuBanRBHraCaNacRkkm


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- 2-

sMerc

CMBUkTI1bTb,BatiTUeTA

maRta1>-GnuRkwtenHkMNt;smasPaBnigkarRbRBwteTArbs;RkumRbwkSaCatiKNenyEdlman

GkSrkat;k>C>KEdl sitenAeRkamGaNaBa)al nRksYgesdkicnighirBavt.

maRta2>-k>C>KmanParkic-

-eFVICaGgkarBieRKaHeyabl ;-Binitnigpl ;eyabl ;el Iral ;KeRmagc,ab;nigbTbBaananaEdlmanbTb,BatiTak;TgeTAnwgkarerobcMkickarKNenysRmab;ral ;shRKas bskmPaBesdkic

-erobcMRkbxNTsSnTannigsg;darKNenydUcmanEcgenAkgmaRta4nc,ab;sIBIKNenyshRKas svnkmKNenyshRKas nigviCaCIvKNeny

-esIeLIgnUvmeFa)aysRmab;EklMGbeckeTsKNeny

-eFVICatMNagRBHraCaNacRkkm-

k>C>KmansmaCikcMnYn13 rUb -- tMNagrbs;RksYgesdkicnighirBavt cMnYn 3 rUb- tMNagrbs;RksYgyutiFm cMnYn 1rUb


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- 3-

- tMNagrbs;FnaKarCatinkmC>K xagel I el IkElgEttMNagrbs;RksYgyutiFmRtUvmanCMnajKNenynigbTBiesaFn_y:agtic 5qaM.

maRta4>-RbFan GnuRbFan nig smaCik k>C>KRtUv)anEtgtaMgsMrab;ryeBl 3 qaMehIyGacEtgtaMgsarCafIsMrab;ryeBl 3qaMmgeTot edayRbkasrbs;RksYgesdkicnighirBavt . ebIsmaCikNamak;kgGaNtirbs;xnRtUvpas;bredaymUlehtuNamYyGkEdlmkCMnYs RtUv)anEtgtaMgsMrab;ryeBlEdlenAsl ;nGaNtienaH.

maRta5>-tMNagRksYgsabnRtUvGs;siTCasmaCikk>C>KkgkrNIEdl tMNagenaHl a

Qb;BIsmaCikk>C>KbQb;beRmIkargarkgRksYgsabnsamI.

Gnuel ameTAtambTbBaapkgsmaCikk>C>KEdl mansMelg 34GacsuMrdmRnIRksYgesdkic nig hirBavtbBab;smaCikNamak;rbs;xn Edl min)ancUl rYmRbCuMkgk>C>K.

maRta6>-

RbFannigGnuRbFank>C>KRtUv)anRCIserIskgcMeNamsmaCikk>C>KtamviFIe)aHeqatCasmat;Edl mansemgPaKeRcIndac;xat EdlekaHRbCuMeRkamGFibtIPaBnsmaCikEdlmanvycas;CageK. karEtgtaMgRbFannigGnuRbFanRtUv)aneFIVeLIgkgryeBlmYyExbnab;BIfEdl )anCab;eqat.


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- 4-

RbFan nig GnuRbFanGacRtUv)anbBab;BItMENgdUcmanEcgkgmaRta5 nGnuRkwtenH. GnuRbFanmansiTiCMnYsRbFankgeBlGvtmanbeNaHGasnrbs;RbFan.

kgkrNIEdlRbFanminGacbMeBj kargar)anteTAeTot GnuRbFanRtUveLIgCaRbFanedaysVyRbvti. kareRCIserIsGnuRbFanfIRtUvGnuvttamEbbbTdUcmanEcgkgkfa

xNTI1 nmaRta6enH.CMBUkTI3

karerobcMnigkarRbRBwteTAnRkumRbwkSaCatiKNeny

maRta7>-k>C>K RtUvRbCuMeRkamGFibtIPaBrbs;RbFany:agtic 3dgkgmYyqaMedIm,IGnumt

el IKMerageyabl ;RkbxNTsSnTansg;darKNenysg;darsvnkmGnusasn_kmviFIkargarRbcaMqaMnigKMeragr)aykarN_skmPaB.

kUr:umEdlGac[ k>C>K dMeNIrkarRbCMu)anRtUvmanvtmansmaCiky:agticcMnYn9rUb.kgkarsMercepSgk>C>K RtUvmansemgBak;kNalbUkmYynsmaCikvtman.

RbFanekaHehAnigCaGFibtIPaBnGgRbCuMk>C>K . kgkrNImankarEbgEcksemgesIKasemgRbFanman]tmanuPaB.

kgkrNI k>C>KsMercel IKMeragc,ab;bbTbBaasg;darKNenysg;darsvnkmEdlTak;TgnwgEpkskmPaBNamYy rdmRnIEdlCaGaNaBa)al nEpkenH RtUvmantMNagehIytMNagenHcUl rYmedaymansemgsMerc . cMeBaHmtiel IKMeragc,ab; nigKeRmagbTbBaananaEdl k>C>K)anTTYl k>C>K RtUvBinitnigsMerckgryeBl 6Excab;BIfKahbBaarbs;rdmRnIEdlmansmtkic.

esckIsMercrbs; k>C>K RtUv)anbBaneTArdmRnIRksYgesdkicnig hirBavtkgryeBlmYyExeRkayBIfsMerc .


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- 5-

maRta8>-k>C>K GacbegItKNkmkaredIm,IBinit nigpl ;mtiel IKMerageyabl ;RkbxN

TsSnTansg;darKNenysg;darsvnkmbGnusasn_.

smaCikKNkmkar EdlmkBIbNaRksYgsabn nigBImCdanFurkicTaMgLay

RtUvEtgtaMgedayRbFank>C>KeRkamkaresIsuMrbs;k>C>K.KNkmkarGnumt edayPaKeRcInFmta nGkvtmannUvKMerageyabl ; RkbxN

TsSnTansg;darKNenysg;darsvnkmbGnusasn_ . kgkrNImankarEbgEcksemgeqatesIKasemgrbs;RbFanman]tmanuPaB.

maRta9>-RbFank>C>KCatMNagkgkarTak;TgCamYyRksYgbsabnnana nig sgm

sIuvil kCnCatibGnrCati.RbFan k>C>K eFVIr)aykarN_skmPaB nighirBavtRbcaMqaMrbs; k>C>K CUnrdmRnIRksYgesdkicnig hirBavtEdlRtUvraykarN_bnCUnraCrdaPi)al kgryeBlbYnExeRkaytMNac;qaMbevNInImYy .maRta10>-

EbbbTnkarpl ;l aPkarsMrab;muxtMENgrbs;smaCik k>C>KRtUv)ankMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.

maRta11>-k>C>K manel xaFikardanmYy dwknaMedayel xaFikarmYyrUbEdlRtUv)anbegIt

nig EtgtaMgedayRbkasrbs;rdmRnIRksYgesdkicnighirBavteRkayBI)anBieRKaHeyabl ;CamYyk>C>K edaysemgPaKeRcIn.

maRta12>-muxtMENgel xaFikarnk>C>K manvismitPaBCamYymRnIRkbxNsaFarN b

viCaCIvkCn EdlkMBugGnuvtkickarKNeny . eRkamkarRKb; RKgrbs;RbFan k>C>Kel xaFikarTTYlbnkkarRKb;RKg rd)al n k>C>K erobcMnigtamdankargarbeckeTsnigral ;bBaaEdlRbFan bk>C>K RbKl ;[ . el xaFikarcUl rYmRbCuMCamYy k>C>K


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- 6-

edayKansMelgsMerc . EbbbTn laPkarsMrab;el xaFikar RtUv)ankMNt;edayRbkasrbs;rdmRnIRksYgesdkic nighirBavt.

maRta13>-bTbBaapkgnk>C>KnigkarerobcMelxaFikardanRtUv)ankMNt;edayRbkas

rbs;rdmRnIRksYgesdkicnighirBavttamsMeNIrbs;k>C>K GnumtedaysMelg 34ncMnYnsmaCik .

maRta14>-fvikarbs;k>C>KmanRbPBmkBI--fvikard-viPaKTan/ GMeNay nigCMnYyBIGgkarsaFarN GgkarCatinigGnrCati-pl nGnub,TanEdl)anmkBIkarl k;siTiGkniBn kare)aHBum-

rdmRnITTYlbnkTIsIkarKNrdmRnIrdmRnIRksYgsdkicnighirBavtrdmRnInigrdelxaFikar RKb;RksYgsabn EdlmankarBak;Bn RtUvTTYlbnkGnuvt GnuRkwtenH

tamParkicerogxn[manRbsiTPaBcab;BIfcuHhtel xaenHteTA .eFVIenAraCFanIPMeBj >fTI 03 Ex mina qaM2003

naykrdmRnIkEngTTYl -

-RksYgRBHbrmraCvaMg-GKelxaFikardanRBwTsPa-GKelxaFikardanrdsPa

-xuTkalysemcnaykrdmRnI-GaCJaFrsvnkmCati hun Esn-dUcmaRta15-ksar kalb,vti


26/519

GnuRkwt

sIBIkarerobcMnigkarRbRBwteTAnviTasanKNenykrCMnaj nigsvnkrkm


27/519

sMercCMBUkTI1

bTb,BatiTUeTA

maRta1>-GnuRkwtenHkMNt;karerobcMnigkarRbRBwteTAnviTasanKNenykrCMnaj nigsvnkr kms>k>EdlmanTItaMg

enAkgraCFanIPMeBj .

maRta3>- v>K>s>k>RtvsitenAeRkamGaNaBa)al rbs;RksYgesdkicnighirBavt. sgkar raCrdaPi)al enAGm

v>K>s>k>RtUv)anEtgtaMgedayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.


28/519

CMBUkTI2karRKb;RKgnigkarRbRBwteTArbs;v>K>s>k>

maRta4>-

GgkarRKb;RKgCamUldanrbs;v>K>s>k>man-- sni)atsmaCik- RkumRbwkSaPi)al- KNkmaFikarsIl FmnviCaCIv- KNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut

- KNkmkarkargar karsikSanigkarRsavRCav- elxaFikardan .v>K>s>k>GacbegItkariyalysaxaenARKb;extRkugnRBHraCaNacRkkm-RkumRbwkSaPi)alnv>K>s>k>dUcmanEcgkgmaRta4nGnuRkwtenHmansmasPaBy:ageRcIncMnYn

R)aMbYn9rUb.smaCikRkumRbwkSaPi)alnv>K>s>k>RtUv)aneRCIserIssRmab;GaNtibYn 4 qaM

kgcMeNamsmaCikskmedaykare)aHeqatsmat;rbs;sni)atsmaCikedaysemgPaKeRcIndac;xatnsmaCikvtman.

nItiviFInkarerobcMnigkareRCIserIssmaCikRkumRbwkSaPi)alRtUvkMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.

maRta6>-kgGMLgeBl BIr 2 qaMRkumRbwkSaPi)alEtgtaMgCael IkdMbUgdUcmanEcgenAmaRta21 nGnr

b,Batirbs;GnuRkwtenHmanParkicerobcM-

-bTbBaapkgrbs;v>K>s>k>


29/519

-RkmsIl FmnKNenykrCMnaj nigsvnkrRbtiRsut-RkmkatBVkicnviCaCIv sMrab;ral ;smaCiknv>K>s>k>-bTbBaard)al nigl kxNnkarRbRBwteTArbs;RkumRbwkSaviny dUcEdlmanEcgenAmaRta 7

nGnuRkwtenH-bTbBaapkgkMNt;BIParkicnigkatBVkicrbs;smaCik RBmTaMglkxNTaMgT,aynkicRBmeRBogcuHhtel xaCamYyKNenykrCMnaj nigsvnkrRbtiRsutbreTs . bTbBaapkgkkMNt;pgEdr BIehtukarN_EdlbNal [)at;bg;zanCasmaCik .

maRta7>-

RkumRbwkSavinymYyRtUvbegIteLIgenAGmv>K>s>k>sRmab;TTYl bnkdak;eTasvinyel IkarRbRBwtel IsedayectnanigmanPstagRKb;RKan;xusnwgRkmsIl FmnviCaCIv RkmkatBVkicviCaCIvel IsnwgbTbBaapkgrbs;v>K>s>k>nigCaTUeTAral ;karRbRBwtel IsnwgviFanNamYynviFanTaMgT,aysIBIviCaCIvrbs;KNenykrCMnaj nigsvnkrRbtiRsut .

RkumRbwkSavinyGacTTYl BakbNwgpgEdr GMBIral ;GMeBIel IsFn;Frrbs;smaCik

v>K>s>k>EdleFVI[b:HBal ;dl ;kitiysviCaCIv CaGaT --karRbRBwtGMeBITucritEdl )anbgaj enAcMeBaHmuxttiyCn-GMeBIBukrlYy-karKbM)at;mUUlniFi-karEkgbnMksarepSg kgeKal bMNgbMPnGkdT-karbMPnkgkarbgaj r)aykarN_hirBavt.

RkumRbwkSavinymansmtkicTTYl BakbNwgedIm,Ivinicyel Iral ;karesIsMul ubecalesckIsMercrbs;KNkmkarerobcMkarcuHeQaHsmaCiksIBIkarcuHeQaHnigkarlubeQaHsmaCikkgtaragviCaCIvKNenykrCMnaj nigtaragviCaCIv svnkrRbtiRsut .


30/519

maRta8>-edIm,IFana[mantmaPaBPaBRtwmRtvnigPaBesaHRtg;ral ;r)aykarN_KNenyrbs;

v>K>s>k>RtUvmankarepogpat;nigviBaabnkmedaysikSaPirkSeBj siTimYy 1 rUbnigGk CMnYsmYy 1 rUb

EdlnigRtveRCIstaMgkgcMeNamsmaCikEdl )ancuHeQaHkgtaragviCaCIvTaMgBIr dUcEdl)anEcgenAkgmaRta9nGnuRkwtenH.

sikSaPirkSCMnYsmantYnaTICaGkCMnYs sikSaPirkSeBjsiTikgkrNIsikSaPirkSeBj siTimanFur bTTYlmrNPaB . GaNtirbs;sikSaPirkSmanryeBl mYy 1 qaMEdlGacbneTot )anenAral ;eBl mhasni)atRbcaMqaMnimYy Gnumtyl ;RBm.

muxgarCasikSaPirkSmanvismitPaBCamYynwgmuxgarCasmaCikRkumRbwkSaPi)al rbs;v>K>s>k>.sikSaPirkSeBjsiTRtvbMeBj ebskkmrbs;xnnigeFVIr)aykarN_EckCUnsmaCikv>K>s>k>TaMgGs;

[)any:agticdb;R)aM15 fmunfRbCMusni)atRbcaMqaM.

sikSaPirkSRtveT,IgGanr)aykarN_rbs;xnCUnsni)at nigRtvbBaak;BIPaBRtwmRtvnFnFanhiBavtrbs;v>K>s>k>sMrab;kariybriecTEdl )ankngeTA.

sikSaPirkSRtv)an[rYcputBIkarTTYlxusRtvlwkNaEtr)aykarN_KNenyEdl mankarepogpat;nigviBaabnkmrbs;xnenaH)anTTYlkaryl ;RBmBIsni)atRbcaMqaMrbs;v>K>s>k>.

maRta9>-KNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut dUcmanEcgkgmaRta

4nGnuRkwtenHmansiTikgkarerobcMtaragviCaCIvKNenykrCMnaj nigtaragviCaCIv svnkrRbtiRsutsRmab;buKl TaMgT,ayEdl RbkbviCaCIvCaktCnbCaRkumhunmanzanCaKNenykrCMnaj bsvnkrRbtiRsutel IkEl gEtmanbTb,BaatipyBIenH. taragTaMgBIrenHKWCaksarpvkarrbs;v>K>s>k>EdlRtv)anpl ;CUneday\tKitfdl ;ral ;smaCikrbs;v>K>s>k>nigdl ;sabnrdnana.

taragnImYy RtvEbgEckCabI3 Epk -

EpkKNenykrCMnaj nigsvnkrRbtiRsut smaCikrUbvnnv>K>s>k> EpkRkumhunKNenykrCMnaj nigsvnkrRbtiRsutsmaCiknv>K>s>k>


31/519

EpkbuKlnignItibuKlbreTsEdlRtv)anGnuBaat[RbkbviCaCIvCaKNenykrCMnaj nigsvnkrRbtiRsuteRkamkicRBmeRBogcuHhtel xaCamYyv>K>s>k>.

CMBUkTI3GMBIsmaCik v>K>s>k>

maRta10>-RbePTepSgnsmaCikv>K>s>k>rYmman-

- smaCikcUl rYm- smaCikskm- smaCikbMrug.

smaCikcUl rYmKWral ;buKlEdlmanlkNsm,tikMritsklviTaly EpkKNenyEpkkickarCMnYj bEpkhirBavtkgkMritbTdanEdl )anTTYl sal ; nigGacTTYl yk)anedayKNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut .

smaCikskmKWRKb;smaCikcUl rYmEdl bMeBj l kxNEdl )antRmvedIm,IcuHeQaHkgtaragviCaCIvEdl manEcgkgmaRta9nGnuRkwtenHedayEpkel Ismtkic sBaabRt nigsm,TakgkarRbkbviCaCIvnsmaCikenaH.

bTb,Batinl kxNTaMgT,ay edIm,Ipl ;zanCasmaCikskmminGacCMTas;cMeBaHkar seRmccit

rbs;RkumRbwkSaPi)al kgkarTTYlykral ;buKl [cUlkgzanCasmaCikskmEdl RkumRbwkSaPi)al )anvinicyfabuKl enaHmanl kNsm,tiRKb;RKan;sMrab;zanenH .

smaCikbMrugKWral ;buKl Edl mancMeNHdwgEpkKNenynighirBavtnigEdl )anvinicyfaRKb;RKan;edayKNkmkarerobcMkarcuHeQaHsMrab;bnkmsikSaviCaCIv bbMeBjkarsikSaedIm,IkayxnCaKNenykrCMnaj nigbCa svnkrRbtiRsut.

smaCikbMrugminGacRbkbviCaCIv CaKNenykrCMnaj nigCasvnkrRbtiRsut)aneT.smaCikbMrugCaGkmansiTie)aHeqatEtminGacQreQaH[eKe)aHeqat)aneT,Iy.


32/519

maRta11>-muxgarCasmaCikrbs;v>K>s>k>EdlkMBugRbkbviCaCIv CaKNenykrCMnaj bsvnkrRbtiRsut

manvismitPaBCamYynwgral ;muxgar bral ;skmPaBEdl eFVI[b:HBal ;dl ;kraCPaBrbs;KNenykrCMnaj

bsvnkrRbtiRsut.

smaCikrbs;v>K>s>k>Rtv)anhamXat;min[manmuxrbrTTYlR)ak;ebovtSGVIepSgeToteRkABImuxgarmanR)ak;ebovtSenaHRtv)anbMeBj enAxuTkalyrbs;smaCikv>K>s>k>mak;eTot benAkgRkumhunsvnkmnigbKNenykCMnaj Edl fak;dwknaMRkumhunenaHCasmaCikrbs;v>K>s>k>.

smaCikrbs; v>K>s>k>TaMgenaHGacTTYl ebskkmekasl vicy Edl Rtv)anRbKl ;[edayesckIsMercrbs;tul akarnigbsabnrdedIm,IbMeBjmuxgarCaGaCJakNal nigkargarCasasacarskl viTaly .

CMBUkTI4viCaCIvKNenykrCMnaj nig svnkrRbtiRsut

EpkTI1GMBIviCaCIvKNenykrCMnaj

maRta12>-KNenykrCMnaj KWCaGkRbkbviCaCIvesrIEdl minCab;Bak;BnnwgkicsnakargarCa

mYyGgPaBEdl xnGnuvtParkickgkar --kan;bBaIKNeny-RbmUlpMbBaIKNeny

-ebIkbBaIKNeny-biTbBaIKNeny


33/519

-RttBinitbBaIKNeny-epogpat;bBaIKNeny-eFVIniytkmbBaIKNeny

-vaytmnigbBalKanUvbBaIKNenyshRKasnigGgPaBnana-erobcMnUvral ;viFanKNenynigviPaKtamnItiviFIbeckeTsKNenynUvr)aykarN_ hirBavtnigsanPaBRbtibtikarrbs;RkumhunRsbeTAtamTidPaBTaMgLay kgvisy esdkicKtiyutnighirBavt-raykarN_Calayl kN_GkSrBIkargarrbs;xn edaymanEcgnUvesckIsegt esckI snidannigsMNUmBr .KNenykrCMnajRtvmannItism,TaedIm,IbBaak;BIRbRktIPaBnigPaBesaHRtg;n r)aykarN_

hirBavtrbs;xn.

maRta13>-KanbuKl NaGacRbkbviCaCIvCaKNenykrCMnaj )aneT RbsinebIbuKl enaHmin)ancuH

eQaHkgtaragviCaCIvKNenykrCMnaj rbs;v>K>s>k>dUcmanEcgkgmaRta9nGnuRkwtenH.edayELkBIkarGnuvtlkxNTaMgLaynbTbBaapkgEdl Bak;BnnwgkarcuHeQaHCnbreTsmanviCaCIvCaKNenykrCMnajkarcuHeQaHkgtaragviCaCIvrbs;v>K>s>k>kgzanCaKNenykr CMnajRtvmanlkNvinicydUcteTA -

1>RtvmansBaatiCaExr .2>RtvmanGayumR)aM25 qaMy:agticKitdl ;fTTYlBaksMucuHeQaHcUl CasmaCikv>K>s>k>.3>RtvmansiTiBl rdRKb;RKan;.4>minEdl rgkarpnaeTas BIbT]RkwdbbTelIsmCwmedaymanl ixitefaleTas RtwmRtUv.

5>RtvmansBaabRtKNenykrCMnaj bsBaabRtsmmUlEdlTTYl sal ;edayKNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut.

maRta14>-rUbvnbuKl nigbnItibuKl GaccuHeQaHkgtaragviCaCIvnRkumhunKNenykrCMnaj

)anluHRtaEt)anbMeBj l kxNnkarcuHeQaHEdl)ankMNt;edaybTbBaapkgrbs;v>K>s>k>. l knikRkumhun

RtvGnuel ameTAtambTbBaapkgrbs;v>K>s>k>.


34/519

maRta15>-KNenykrCMnaj Edl maneQaHkgtaragviCaCIvrbs;v>K>s>k>RtvTTYlxusRtvkgkickar

rbs;xn. KNenykrCMnajRtveKarBbTb,Batic,ab;nigbTbBaaTaMgT,ayCaFrmannigRkmsIl FmsIBIviCaCIv

RBmTaMgbTbBaapkgrbs;v>K>s>k>.KNenykrCMnajRtvmankicsnaFanara:b;rgviCaCIv edIm,IFanael Iral ;karTTYlxusRtvEdlGac

ekIteLIgBIkargar bBIskmPaBrbs;xnCamYyttiyCn.

karTTYl xusRtvpal ;rbs;RkumhunKNenykrCMnaj Edl )ancuHeQaHkgtaragviCaCIv rbs;v>K>s>k>minGacRKbdNb;karTTYl xusRtvrbs;smaCikmak;nv>K>s>k>)aneLIykg

kartMNag[RkumhunKNenykrCMnaj Edl xnmanPaKkmtamrykargarEdl )anbMeBj kgnamRkumhunnig)ancuHhtelxakgnamxnpal ;nigkgnamRkumhun.

maRta16>-smaCikKNenykrCMnaj rbs;v>K>s>k>manParkicTTYlykKNenykrCMnaj bMrug

nigr:ab;rgeFVIkarbNHbNalviCaCIvdl ;GkTaMgenaHkglkxNEdlkMNt;edaybTbBaapkgrbs;v>K>s>k>.

EpkTI2GMBIviCaCIvsvnkrRbtiRsut

maRta17>-

svnkrRbtiRsutCaGkEdl RbkbviCaCIvkgnamnigeRkamkarTTYl xusRtvrbs;xnpal ;edIm,IbBaak;GMBIPaBeTogTat;nigPaBesaHRtg;nr)aykarN_hirBavtrbs;rUbvnbuKl bnItibuKlEdl svnkrRbtiRsutenaHGnuvtkargarsvnkmtambTb,Batinc,ab;CaFrmanbtamkicRBmeRBog.

maRta18>-KanbuKl NaGacRbkbviCaCIvCasvnkrRbtiRsut)aneT RbsinebIbuKl enaHmin)ancuH

eQaHkgtaragviCaCIvsvnkrRbtiRsutrbs;v>K>s>k>dUcEdlmanEcgkgmaRta9nGnuRkwtenH.


35/519

karcuHeQaHkgtaragviCaCIvrbs;v>K>s>k>kgzanCasvnkrRbtiRsutRtveKarBtaml kNvinicydUcKanwglkNvinicyrbs;KNenykrCMnaj Edl manEcgkgmaRta13nGnuRkwtenH.

maRta19>- svnkrRbtiRsutCasmaCikrbs;v>K>s>k>GacbegItRkumhunBaNiCkm)anRsbeTAtambTbBaapkgrbs;v>K>s>k>nigc,ab;Bak;BnCaFrman.

maRta20>-KNkmkarRttBinitmYyRtvbegIteT,IgenAGmv>K>s>k>edIm,IeFVIGFikarkicel Ikar Gnuvtrbs;

svnkrRbtiRsutkgvisykraCkargar nigkarykcitTukdak;kgviCaCIv. smasPaBkarerobcMnigkarRbRBwteTAnKNkmkarRttBinitenHRtvkMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.

CMBUkTI5Gnrb,Bati

maRta21>-rdmnIRksYgesdkicnighirBavtRtUvecj RbkasEtgtaMgRbFanmYy 1 rUbGnuRbFanmYy 1

rUbhirBaik mYy 1 rUbnigsmaCik BIr 2 rUbeTot sMrab;dMeNIrkardMbUgrbs;RkumRbwkSaPi)alnv>K>s>k>.

eTasb,Bati

maRta22>-karRbkbviCaCIvCaKNenykrCMnaj nigbsvnkrRbtiRsut edayelIsnwgmaRta913 nigmaRta

18nGnuRkwtenHRtvpnaeTastambTb,Batinc,ab;CaFrman.


36/519

CMBUkTI6Gvsanb,Bati

maRta23>-

ral ;bTb,BatiTaMgT,ayNaEdlpyBIGnuRkwtenHRtvcat;TukCanirakrN_.

maRta24>-rdmRnITTYlbnkTIsIkarKNrdmRnIrdmRnIRksYgesdkicnighirBavtrdmRnInigrdelxaFikarRKb;RksYg

sabnBak;Bn RtvTTYlbnkGnuvtGnuRkwtenHtamParkicerogxn[manRbsiTiPaBx


37/519

1515sg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykm


38/519

12>sg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykm


39/519

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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr1

sg;darKNenykmk> 1}elIkeLIgBItMrUvkareKalkarN_sMrab;eFVIkar

bgajBIr)aykarN_hirBavt EdltUverobcMeLIgedayGnuelameTAtamsg;darKNenykmk> 1 enHmandak;bBalnUvral;kfaxNBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTImYy }s>K>G> 1}. sg;darenHtUv)anerobcM[BisarEfmeTot eday)anrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtsg;darenHenAkgRbeTskmK>k> tUvEtGnuvttamtMrUv

karnkarTTYlsal;cMNUl-cMNay karvas;sg; karbgaj nig kMNt;sMKal;r)aykarN_hirBavtdUcmanEcgenAkg s>K>k> CaFrman. eKalneya)ayKNenyEdlkMNt;ykmkeRbI KYrEtCaeKalneya)ayEdlGacnaMmknUvBtmanTak;TgEdlBak;BnTaMgLay ehIyKYreGayTukcit)an. karkt;RtaKNenyxus b minsmRsbeTAtamEbbbTKNenyminGacEkCMnYs)antamrykarkMNt;bgajeKalneya)ayKNenyEdl)aneRbI b tamrykMNt;sMKal; b karBnl;epSg)aneLIy kMNt;bgajminGaceFVI[)anleT,IgvijnUvKNenyEdlxusEbbbT)aneT .

sg;darenHelIkeLIgBIkartMrUvGb,brima edIm,IerobcMBITMrg;nigbBaIsMrab;kareFVIr)aykarN_hirBavtcMbgnImYy . BtmaneRbobeFob tUvEtbgajnUvral;BtmanCatYelx. elIsBIenHeToteKalneya)ayKNeny nig BtmansIBIshRKaskKYrEttUv)anbgaj[dwgpgEdr .


40/519

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sg;darenHtUvGnuvtedayshRKasTaMgGs;EdlerobcMr)aykarN_edayGnuelameTAtams>K>k> edayrab;bBalTaMgFnaKar nig RkumhunFanara:b;rgpg. TMrg;Gb,brimatUv)ankMNt;eLIgedIm,I[bNashRKasTaMgGs;GaceRbIR)as; nig TTYlyk)an. Ca]TahrN_ FanaKarKYrEtbegIteLIgnUvkarbgajmYyEdlRsbCamYysg;darenH nig lkxNlMGitnana EdlmanEcgenAkgsg;dar

enHsIGMBIEpkFnaKar .

sg;darenHeRbIvaksB {shRKas} KWsMedAeTAelIRKb;GgPaBKNenyTaMgGs;EdltUv)antMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm


41/519

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cMeBaHr)aykarN_hirBavtrbs;shRKasktCn nig cMeBaHr)aykarN_rYmrbs;RkumshRKasNamYy .

3> sg;darenHGnuvtcMeBaHshRKasRKb;RbePT edayrab;bBalTaMgFnaKar nig RkumhunFanara:b;rgpg . edayRsbeTAnwgkartMrUvkarnsg;darenH esckItUvkarlkxNbEnmsMrab;

FanaKar nig bNasabnhirBavtmYycMnYn EdleFVIGaCIvkmRbhak;RbEhlKaenH tUv)anelIkeLIgenAkgsg;darEdlEcgGMBIlkxNrbs;FnaKar .

4> sg;darenH eRbIR)as;nUvbecksBEdlsmRsbsMrab;shRKasEdlmanTisedArkR)ak;cMeNj .shRKasrbs;rd EdlsMedArkR)ak;cMeNjkGnuvteTAtamlkxNtMrUvnsg;darenHEdr .shRKasEdlminsMedArkR)ak;cMeNjman rdaPi)al nig bNashRKasrdmYycMnYnktMrUv[Gnuvttamsg;darenHEdr edayRKan;EteFVIkarEktMrUvnUvlkxNmYycMnYnEdl)aneRbIR)as;

kngmkedIm,I[RsbeTAnwgr)aykarN_hirBavtEdlmanEcgenAkgsg;darenH nig eFVIkarEktMrUvnUvr)aykarN_hirBavtrbs;BYkeK . shRKasTaMgenaHGacdak;bEnmnUvsmasPaBnanaeTAkgr)aykarN_hirBavtrbs;BYkeK)anpgEdr .

eKalbMNgnr)aykarN_hirBavt5> r)aykarN_hirBavt KWCaTMrg;hirBavtmYyEdlbgajsanPaBhirBavt nig Rbtibtikarrbs;

shRKas . kmvtnr)aykarN_hirBavtsMrab;eKalbMNgTUeTA KWedIm,Ipl;nUvBtmansIBI

sanPaBhirBavt lTpl nig clnasac;R)ak;rbs;shRKas ehIyEdlBtmanTaMgenaHmansarRbeyaCn_cMeBaHGkeRbIR)as;TUeTAkgkarsMerccitEpkesdkicrbs;BYkeK . r)aykarN_hirBavtkbgaj BIlTplnkarRKb;RKgFnFanTaMgLayEdlGkRKb;RKg)anTTYlykmkeRbIR)as; . edIm,IsMerc)annUvkmvtenH r)aykarN_hirBavtnshRKastUvpl;nUvBtmandUcxageRkam k> RTBskmx> RTBGkmK> mUlniFimas;RTBX> cMNUl nig cMNay rYmbBalTaMgcMeNjnigxat nigg> clnasac;R)ak; .


42/519

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BtmanTaMgenH rYmCamYynwgBtmandTeTotenAkgkMNt;sMKal;nr)aykarN_hirBavtnwgCYyeGayGkeRbIR)as; kgkareFVIkarTsSn_TayBIclnasac;R)ak;naeBlGnaKtrbs;shRKas nig CaBiesskalkMNt;eBlevlanigPaBc,as;las;kgkarbegItsac;R)ak; nigsac;R)ak;smmUl.

karTTYlxustUvcMeBaHr)aykarN_hirBavt6> RkumRbwkSaPi)al nigb GgPaBRKb;RKgdTeTotrbs;shRKas tUvTTYlxustUvcMeBaHkar

erobcM nig karbgajnUvr)aykarN_hirBavtrbs;xn dUcmanEcgkgc,ab;KNenyshRKas .

smasFatunananr)aykarN_hirBavt7> r)aykarN_hirBavteBjeljmYytUvmansmasFatudUcxageRkam

k> taragtulkarx> r)aykarN_lTplK> r)aykarN_bgajBI

1> karpas;brenAkgmUlniFimas;RTB b2> karpas;brenAkgmUlniFimas;RTB eRkABIRbtibtikarmUlFnCamYymas;

shRKas nig karEckcaymUlFneTAeGaymas;shRKasX> r)aykarN_clnasac;R)ak;g> eKalneya)ayKNeny nig r)aykarN_kMNt;Bnl; .

8> shRKastUv)anCMruj[bgajnUvr)aykarN_ } eRkABIr)aykarNhirBavt } mandUcCakartYtBinithirBavttamrykarRKb;RKgshRKas EdleFVIkarBiBNnanigBnl;BIlkNsMxan; TaMgLaynRbtibtikarhirBavtnigsanPaBhirBavtRBmTaMgPaBminc,as;las;EdlshRKastUvRbQmmuxedaHRsay. r)aykarN_dUcxagelIGacdak;bBalnUvkarBiniteLIgvijdUcCa k> kta nig \TiBlsMxan; EdlCH\TiBlelIRbtibtikarrYmmandUcCa karpas;brbriya

kasCMuvijshRKas kareqIytbrbs;shRKascMeBaHkarpas;brTaMgenaH nig pl


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b:HBal;rbs;va RBmTaMgeKalneya)ayvinieyaKrbs;shRKasedIm,IEfrkSa nig eFVIeGayRbesIreLIgnUvRbtibtikarrbs;xnrYmTaMgeKalneya)ayEbgEckPaKlaP.

x> RbPBmUlniFirbs;shRKas eKalneya)aysmamaRtrvagbMNulnigmUlniFimas;RTBnig eKalneya)ayRKb;RKghaniPyrbs;shRKas .

K> kMlaMg nig FnFanrbs;shRKasEdltMlrbs;vamin)anqHbBaaMgenAkgtaragtulkarEdl)anerobcMtamsg;darKNenykm


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k> fa GkRKb;RKg)ansMercfar)aykarN_hirBavt)anbgajTidPaBBitR)akd nsanPaBhirBavt RbtibtikarhirBavt nig clnasac;R)ak; rbs;shRKasBitR)akdEmn

x> fa xneKarBeTAtamlkxNtMrUvCasarvnTaMgGs;nsg;darKNenykm plb:HBal;hirBavtEdlbNalmkBIkargakecjBIsg;darKNenykm enAesIrEtRKb;kaleTsTaMgGs; karbgajTidPaBBitR)akdGacsMerc)anedaykareKarBtamnUvral;lkNCasarvnTaMgGs;nsg;darKNenykm kareRCIserIs nig karGnuvtn_nUvbNaeKalneya)ayKNenyTaMgLayEdl)anEcgnUvkg kfaxNTI 18

x> karbgajBIBtman rYmbBalTaMgeKalneya)ayKNeny enAkgrebobmYy EdlBtmanTaMgenaHCaBtmanmanlkNTak;TgKa KYr[Tukcit)an GaceFVIkareRbobeFob)an nig Gacyl;)an.

K> pl;nUvkMNt;bgajbEnmenAeBlEdllkxNtMrUvnsg;darKNenykm


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14> kgkrNItictYcNas;Edlbgajfa karGnuvteTAtamlkxNtMrUvnsg;darKNenykm meFa)ayEdlnaMeGaykaleTsrbs;shRKas manPaBxusKaBI shRKasepSg

eTotEdleKarBtamlkxNtMrUvnsg;dar .

16> edaysarEt)anKitfakaleTsEdlTamTar[kargakecjBIkarmineKarBtamlkxNtMrUvnsg;darenaHmantictYceBk ehIytMrUvkarnkarmineKarBGacnwgkayCaRbFanbTmYysMrab;karCECkEvkEjk nig karvinicyCaGenamt ehtudUecHehIy vaKWCakarsMxan;Nas;

EdleyIgtUvdak;kMNt;bgaj[)anc,as;las;BIkarmineKarBenaHenAkgr)aykarN_hirBavtkareFVIdUecHnwgeFVIeGayGkeRbIR)as;Gacyl;)anfa shRKasmin)aneKarBtamral;lkxNCasarvnnsg;darKNenykm enAeBlEdlsg;darKNenykm


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x> esckIRbkasCapvkarrbs;RkumRbwkSaCatiKNenynkm edIm,IvaytMlfa etIlkxNnirnrPaBndMeNIrkarGaCIvkmmanlkNsmRsb b minsmRsb GkRKb;RKgtUvBicarNaelIral;BtmanEdlrk)anTaMgGs;edIm,IRbemIlemIleTAmuxEdlmanryeBly:agtic 12 Excab;BIkalbriecTtaragtulkar . kMritnkarBicarNaGaRsyelIehtuBitrbs;krNInImYy . kgkrNIEdlshRKasmanRbvticMeNj kgRbtibtikarrbs;xn ehIymanlTPaBrYcCaeRsckgkarTTYl)anFnFanhirBavt eyIgGac

snidan)anfa mUldannirnrPaBndMeNIrkarGaCIvkmrbs;KNenyBitCaRtwmtUv edaymin)ac;TamTareGaymankarviPaKlMGiteLIy . kgkrNIepSgeTot munnwgsnidanfamUldannirnrPaBndMeNIrkarGaCIvkmmanPaBRtwmtUv GkRKb;RKgGactUvBicarNa[)anTUlMTUlayEfmeTotnUvktaCMuvij nig karrMBwgTuknUvPaBGaccMeNj)an KMeragkalbriecT n


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karsgbMNul nig RbPBhirBavtCaskanuBlfI munnwgGHGagfa mUldannirnrPaBndMeNIrkarGaCIvkmmanlkNsmRsb.

karBicarNaTUeTA eKalkarN_KNenybgr

23> shRKasKYrerobcMr)aykarN_hirBavtrbs;xn edayQrelIeKalkarN_KNenybgrelIkElgEtBtmanTak;Tgnwgclnasac;R)ak; .

24> eTAtameKalkarN_KNenybgr Rbtibtikar b RBwtikarN_ TaMgGs; tUv)anTTYlsal;enAeBlEdlRbtibtikar b RBwtikarN_TaMgenaHekItmaneLIg BMuEmnenAeBl)anTTYl bcMNaysac;R)ak; b sac;R)ak;smmUleLIy ehIy RbtibtikarnigRBitikarN_TaMgenaHtUv)ankt;RtaenAkgbBaIKNeny nig raykarN_enAkgr)aykarN_hirBavtsMrab;

kariybriecTEdlmanTak;TgCamYyva. karcMNayEdl)anelIkeLIgkgr)aykarN_lTpltUverobcMeLIgedayQrelIeKalkarN_TMnak;TMngedaypal;rvag esahuy nig cMNUl xg;Cak;lak;NamYy tamrykardak;bnSIKarvag cMNUl nig cMNay . eTaHCaya:gNakI karGnuvtn_nUveKalkarN_bnSIKaminGnuBaat eGaymankarTTYlsal;FatuNamYyenAkgtaragtulkar EdlxusBIniymnysIBIRTBskm nig RTBGkmeLIy.

karBicarNaTUeTA eKalkarN_GcinyPaBnkarbgajBIr)aykarN_hirBavt

25> karbgaj nig karcat;fak;FatuenAkgr)aykarN_hirBavttUvEtmanPaBRsbKaBIkariybriecT mYy eTAkariybriecTmYyeTot evorElgEt

k> karpas;brCacMbgNamYykgRbtibtikarrbs;shRKas bkarBiniteLIgvijnUvkarbgajr)aykarN_hirBavt bgajfa karpas;brenHGaceFVIeGaykarbgajBIRBwtikarN_ b RbtibtikarmanPaBRtwmtUvCagmun b

x> karpas;brkarbgajtUv)ankMNt;edaysg;darKNenykm lTkm bkardkecjnUvGclkmCadMukMPYnNamYy bkarBiniteLIgvijnUvkarbgajr)aykarN_hirBavt Gacnwgpl;CaKMnitfa r)aykarN_hirBavttUvEterobcMtamrebobepSg .RbsinebITMrg;EdltUv)anBiniteLIgvijenaHTMngCatUvbneTot bRbsinebIrebobnkar


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bgajepSgeTotmanRbeyaCn_ya:gBitR)akdenaH shRKastUvpas;brTMrg;nkarbgajr)aykarN_rbs;xn . enAeBlEdlmankarpas;brrYcehIy shRKastUveFVIkarcat;fak;nUvBtmaneRbobeFobeLIgvij edayGnuelamtamkfaxNTI 36 .

karBicarNaTUeTA sarvnPaB nig karsrubbBalKa27> ral;FatuCasarvnTaMgLay tUvraykarN_dac;edayELkenAkgr)aykarN_hirBavt . ral;

cMnYnTwkR)ak;EdlminEmnCasarvn tUvsrubbBalKaCamYynwgcMnYnEdlmanlkN bmuxgarRbEhlKa edaymincaM)ac;bgajdac;edayELkeLIy .

28> r)aykarN_hirBavtekItecjBIkarsrubbBalKanRbtibtikarCaeRcIneTAtamlkN nigmuxgarrbs;va. dMNak;kalcugeRkayenAkgdMeNIrkardak;srubbBalKa nig karcat;fak;KW

karbgajnUvTinnysrub nig cat;fak;rYc EdlbegIt)anCaFatueKal TaMgenAelIr)aykarN_hirBavt nig enAkgkMNt;sMKal;. ebIsinCaFatuEtkgNamYyminmanPaBCasarvneTFatuenaHtUvdak;rYmbBalCamYynwgFatudTeTotTaMgenAelIr)aykarN_hirBavt nig enAkgkMNt;sMKal;. FatuEdlmanPaBCasarvnmineBjelj edIm,IeFVIkarbgajdac;edayELkenAkgr)aykarN_hirBavt GacnwgmanPaBsarvnlmRKb;RKan;edIm,InwgeFVIkarbgajdac;edayELkenAkgkMNt;sMKal;nana.

29> kgbribTenH BtmantUv)ancat;TukCasarvn RbsinebIkarmin)aneFVIkMNt;bgajBtmanenaHGacCH\TiBlminldl;karsMerccitEpkesdkicrbs;GkeRbIR)as; EdlBwgEpkelImUldanBtmanEdlmankgr)aykarN_hirBavt . sarvnPaBGaRsyelITMhM nig lkNnFatuEdlykmkeFVIkarvinicyenAkgkaleTsNamYy enAeBlEdlFatuenaHmin)anykmkGnuvt. edIm,IeFVIkarEbgEckfa etIFatumYy b FatubUkbBalNamYy manPaBCasarvn bya:gNaenaH GkRKb;RKgtUveFVIkarvaytMlnUv lkN nig TMhMrbs;FatuenaHCamYyKa .

GaRsyelIkaleTsCak;Esg TaMglkN nig TMhMnFatuenaHGacykeFVICaktakMNt;)an. ]TahrN_ FatuRTBskmktCn rYmCamYylkNnigmuxgardUcKatUvdak;bBalKaebIeTaHCaFatuRTBskmktCnenaHmancMnYneRcInkeday. ebIeTaHCaya:genHkI FatuEdlmanTMhMFM nig EdlmanlkN b muxgar xusKa tUv)anbgajdac;edayELkBIKa .


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30> eKalkarN_sIBIsarvnPaBEcgfa eyIgGacnwgmin)ac;eKarBtamlkxNtMrUvnsg;darKNenykm RTBskm nig RTBGkmmintUvkat;kgKaeLIy elIkElgEtkarkat;kgenaH tUv)antMrUv b

GnuBaatedaysg;darmYyepSgeTotnsg;darKNenykm FatucMNUl nigcMNaytUvkat;kgKaEtenAeBl

k> Edlsg;darKNenykm EdltMlcMeNj tMlxat nigkarcMNayepSgEdlekItecjmkBIRbtibtikar nigRBwtikarN_dUcbRsedogKaminmanPaBCasarvn . cMnYnTaMgenaHtUv)andak;bBalKaedayGnuelamtamkfaxNTI 28 .

33> vaCakarsMxan;Nas; EdlTaMgRTBskmnigRTBGkm TaMgcMNUlnigcMNaytUv)antMrUveGayeFVIr)aykarN_dac;edayELkBIKa ebIsinFatuTaMgenaHmanPaBCasarvn. karkat;kgenAkgr)aykarN_lTpl b kgtaragtulkar GaceFVIeTA)an elIkElgEtkarkat;kgenaH

minqHbBaaMgBIxwmsarnRbtibtikar b RBitikarN_nana EdlGaceFVIeGayGkeRbIR)as;r)aykarN_yl;minsUvc,as;nUvRbtibtikarEdlekItman nig Bi)akkgkarvaytMlclnasac;R)ak;naeBlGnaKtrbs;shRKas. karraykarN_RTBskmtamcMnYnsuTminEmnCakarkat;kgeT ]TahrN_ kardksMviFanFnsMrab;sniFi nig sMviFanFnsMrab;\NeTyCab;sgSy .

34> R)ak;cMNUltUv)anTamTar[eFVIkarvaytMledayEpktamtMlTIpSarEdl)anTTYl b tMlEdlGacTTYl)an ehIyykmkeFVIkarBicarNapgEdrnUvkarbBaHtMlBaNiCkm nig

bsidkmbrimaNEdlshRKas)anpl;eGay. kgskmPaBCaFmta shRKaskbegItnUvRbtibtikarepSgeTotEdlminCYydl;karbegItcMNUl EtkmanlkNCYyrkSaskmPaBrkcMNUlenH . lTplnRbtibtikarenHtUvbgaj enAeBlEdlkarkMNt;bgajenHqHbBaaMg


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BIxwmsarnRbtibtikar nig RBwtikarN_ edayeFVIkarsrubcMNUlCamYynwgcMNaynanaEdlekItecjBIRbtibtikarEtmYy. ]TarhrN_

k> cMeNj nig xatbNalmkBIkardkecjnUvGclkm edayrYmbBalTaMgtMlnkar

bNak;Tun nig RTBskmRbtibtikar tUv)aneFVIeLIgedayyk plBIkarlk; dkecjtMlKNenyrbs;RTBskmenaH nig cMNaysMrab;karlk;EdlBak;Bn .

x> karcMNayEdltUvTUTat;sgtamkarRBmeRBog CamYyPaKITI bI ]TahrN_ dUcCakicRBmeRBogCYlbn tUvykeTATUTat;CamYynwgkarTUrTat;sgEdlBak;Bnnana.

K> FatuvisamBaGactUvykeTAbgajtamtMlsuTbnab;BIkarbg;Bn nig PaKkmG,PaKnig bgajtMldulkgkMNt;sMKal;.

35> bEnmBIenH cMeNj nig xatEdlekItecjmkBIRbtibtikarEdlmanlkNRbhak;RbEhlKarbs;RkumEtmYy tUvbgajtammUldantMlsuT ]TahrN_dUcCa cMeNjbxatBIkarbrR)ak; bcMeNj-xatelIplbRthirBavtEdlrkSaTukedIm,IeFVIBaNiCkm . eTaHCay:agNakeday karcMeNjbxat enH tUv)anraykarN_dac;edayELk RbsinebITMhM lkN bkarekIteLIgrbs;vaenaH tMrUveGayeFVIkarkMNt;bgajdac;edayELk edaysg;darKNenykm evorElgEtsg;darKNenykm enAkgkrNIxH BtmanEbbGFib,ayEdlmanbgajenAkgr)aykarN_hirBavtsMrab;kariybriecTmun GacenAmanbnPaBBak;BnCamYykariybriecTbcb,n . ]TahrN_ karGFib,aylMGitGMBICMelaHpvc,ab;kngmk EdllTplenAminTan;c,as;las;enAcugkariybriecTmun nig CMelaHEdlminTan;)anedaHRsayeGayeRsc)ac;enaH nwgtUvelIkykmkbgaj


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enAkgkariybriecTbcb,n . GkeRbIR)as;r)aykarN_hirBavtTTYl)anplRbeyaCn_BIBtmanEdlbgajnUvPaBminc,as;las;BIkariybriecTmun nig CMhanndMeNaHRsayenAkgkariybriecTfI edIm,IedaHRsayPaBminc,as;las;enaH .

38> enAeBlkarbgaj b karcat;fak;FatuenAkgr)aykarN_hirBavttUv)anEkERbenaH tYelxeRbobeFobktUvEtcat;fak;eLIgvijEdr - elIkElgEtkgkrNIEdlminGaceFVIeTA)an -edIm,IFanadl;kareRbobeFobCamYynwgBtman nakariybriecTbcb,n nig kareRbobeFobBIlkNcMnYn nig ehtuplnkarcat;fak;eLIgvijEdltUv)aneFVIkarsMKal; . kgkrNIEdlminGaceFVIkarcat;fak;eLIgvijnUvtYelxeRbobeFob)an shRKastUveFVIkMNt;bgajBIehtuplEdlxnmin)ancat;fak;eLIgvij nig BIlkNnkarpas;brEdlshRKas)aneFVI ebIsinCatYelxeRbobeFob enaHtUv)ancat;fak;eLIgvij .

39> GacmankaleTsxHBMuhuclTPaB[eFVIcMNat;fak;eLIgvijnUv BtmaneRbobeFobedIm,IeGaysmRsbCamYynwgkariybriecTbcb,n)an . ]TahrN_ shRKasmin)anRbmUlBtman kalBIkariybriecTmuneTAtamviFImYyEdlGaceGayshRKasGaceFVIkarcat;fak;eLIgvij)an ehIyshRKaskminGacbegIteLIgvijnUvBtmanTaMgenaH)anEdr . enAkgkaleTsEbbenH lkNnkarEktMrUveTAelItYelxeRbobeFobenaH tUv)anbkRsaykgkMNt;sMKal; .

TMrg;nigxwmsar buBVkfa

40> sg;darenHtMrUveGaymankarkMNt;bgajCak;lak;enAelIr)aykarN_hirBavt tMrUveGaykMNt;bgajnUvFatueKalepSgeTotTaMgenAkgr)aykarN_hirBavt nig enAkgkMNt;sMKal;.sg;darenHkmanEcgkg]bsm sg;darenHeRbIBak :kMNt;bgaj : kgnyTUlMTUlaymYy ehIyeRbIBakenHsMedAdl;Fatu

TaMgLaymanbgajenAkgr)aykarN_hirBavt kdUcCaenAkgkMNt;sMKal;nr)aykarN_hirBavt . kMNt;bgajEdltMrUvedaysg;darKNenykm


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edayGnuelamtamral;lkxNtMrUvnsg;darTaMgenaH . evorElgEtman x TaMgLayNaEdlEcgpyBIsg;darenH b sg;dardTeTot karkMNt;bgajTaMgenaHnwgtUveFVIeLIgenAelIr)aykarN_hirBavt b enAkgkMNt;sMKal; .

TMrg;nigxwmsar buBVkfa GtsBaaNnr)aykarN_hirBavt42> r)aykarN_hirBavttUvmanGtsBaaN nig Ejkecjdac;edayELk BIBtmandTeTotEdl

e)aHpSayenAkgksarrbs;shRKas .

43> sg;darKNenykm eQaHrbs;shRKasEdleFVIkarraykarN_ b karkMNt;epSgeTotsMrab;sMKal;shRKas

x> faetIr)aykarN_hirBavtenaHRKbdNb;shRKasEtmYy b shRKasCaRkum

K> kalbriecTtaragtulkar b kariybriecTEdlRKbdNb;r)aykarN_hirBavtsMxan;eGayEtsmRsbeTAnwgsmasFatuEdlBak;BnenAkgr)aykarN_hiBavt .

X> rUbiyvtraykarN_ nigg> ktarUbiyvtntYelxkgr)aykarN_hirBavt .


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45> CaFmta eyIgGacbMeBjnUvlkxNtMrUvdUcmanEcgenAkgkfaxN 44 )anedayeFVIkarbgajelIk,alTMBr nig k,alkUeLannTMBrnImYyrbs;r)aykarN_hirBavt . shRKastMrUv[mankarviinicykgkarkMNt;nUvviFIdRbesIrbMputkgkarbgajBtmanRbePTdUcenH .

46> r)aykarN_hirBavtGacnwgeFVIeGaygayyl;Cag RbsinebIeyIgeFVIkarbgajnUvBtmanCakta xg;Ban; b lan nrUbiyvtraykarN_ . kareFVIEbbenHGacTTYlyk)an luHRtaEtmankMritnPaBCak;EsgkgkarbgajehIyBMumanBtmanBak;BnNamYy)at;bg;enaH .

TMrg;nigxwmsar buBVkfa kariybriecTnkarraykarN_

47> r)aykarN_hirBavttUvdak;bgajya:gticNas;mYyqaMmg . enAkgkrNIelIkElgmYycMnYnenAeBlEdlkalbriecTtaragtulkarrbs;shRKaspas;br ehIyr)aykarN_hirBavttUv

)anbgajeLIgsMrab;rykalEvgCag b xICagmYyqaMenaH shRKastUvEteFVIkMNt;bgajnUvkariybriecTEdlRKb;dNb;r)aykarN_hirBavt

k> ehtuplEdlnaMeGayeRbIkariybriecTEdlmanrykalxusBImYyqaM

x> karBitEdlfa tYelxeRbobeFob n r)aykarN_lTpl r)aykarN_bMlas;brmUlniFimas;RTB r)aykarN_clnasac;R)ak; nig kMNt;sMKal;nanaEdlBak;BnenaH

minGaceFVIkareRbobeFob)aneLIy.48> kgkrNIelIkElgmYycMnYn shRKastUv)antMrUveGaybsMerceGaypas;brkariybriecT

taragtulkarrbs;xn ]TahrN_ dUcCabnab;BIeBlEdlshRKastUv)anshRKasmYyepSgeTotEdlmankalbriecTtaragtulkarxusKaeFVIlTkm . enAkgkrNIEbbenH vaCakarsMxan;Nas;EdlGkeRbIR)as;BtmanhirBavttUvdwgfa tYelxEdlbgajsMrab;kariybriecTbcb,n nig tYelxeRbobeFobenaH minGaceRbobeFobKa)aneLIy ehIymUlehtu

npas;brkalbriecTtaragtulkar k tUv )anBnl;bkRsaypgEdr.TMrg;nigxwmsar buBVkfa karkMNt;eBlevlasMrab;karerobcMr)aykarN_

49> plRbeyaCn_nr)aykarN_hirBavtnwgtUv)an)at;bg; ebIsinCamin)anerobcMvarYcral; sMrab;GkeRbIR)as;enAkgryeBlsmrmmYybnab;BIkalbriecTtaragtulkarenaHeT. c,ab;


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KNenynRBHraCaNacRkkm shRKasnImYytUveFVIkarcat;fak;dac;BIKarvagRTBskmryeBlxI nig RTBskmryeBlEvg nig rvagRTBGkmryeBlxI nig RTBGkmryeBlEvgenAelIr)aykarN_hirBavt .

51> shRKastUveFVIkMNt;bgajcMeBaHFatuRTBskm nig RTBGkmnImYy EdlrYmbBalnUvcMnYnEdlrMBwgfanwgtUv)anRbmUlmkvij b tUvTUTat;TaMgmunnigTaMgeRkayryeBldb;BIrExrab;cab;BIkalbriecTtaragtulkar BIcMnYnEdlrMBwgfanwgtUv)anykmkvij b tUvTUTat;

eRkayryeBldb;BIrExenaH .

52> enAeBlEdlshRKasmYyeFVIkarpt;pg;TMnij b pl;esvakmepSgenAkgxYbRbtibtikarc,as;las;mYy karcat;fak;dac;edayELkBIKarvagRTBskm nig RTBGkmryeBlEvgnigryeBlxIenAelItaragtulkarGacpl;nUvsarRbeyaCn_dl;GkeRbIR)as;edayshRKastUveFVIkarEbgEckeGaydac;rvagRTBskmsuTEdleFVIcracrCanirnkgPaBCaTunclt BIRTBskmEdleRbIkgRbtibtikarryeBlEvgrbs;shRKas . vakbBaak;pgEdrBIRTB

skmEdlrMBwgfanwgtUvlk;ecjenAkgxYbRbtibtikarryeBlxI nig BIRTBGkm Edlnwgdl;eBlsMrab;TUTat;enAkgryeBldUcKa .

53> BtmansIBIfdl;kMNt;nRTBskm nig RTBGkm KWmansarsMxan;Nas;sMrab;eFVIkarvaytMlsac;R)ak;gayRsYl nig saFnPaBrbs;shRKas. fdl;kMNt;tUvsgTaMgrbs;RTBskmhirBavt nig RTBGkmhirBavt tUvEtmaneFVIkMNt;bgaj . RTBskmhirBavtrYmmanKNnIGtifiCn nig KNnItUvTTYlepSgeTot. cMENkRTBGkmhirBavt

rYmmanKNnIGkpt;pg; nig KNnItUvsgepSgeTot . BtmanTak;TgnwgkalbriecTEdl)anrMBwgTuknkarRbmUlmkvij nig karTUTat;nUvRTBskm nig RTBGkmEdlminEmnCarUbiyvt dUcCasniFi nig sMviFanFnkCaRbePTBtmanEdlmansarRbeyaCn_Edr .


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]TahrN_ shRKastUveFVIkMNt;bgajGMBIcMnYnnsniFiTaMgLayEdl)anrMBwgfanwg)anplRtlb;mkvij eRkayryeBlmYyqaM bnab;BIkalbriecTtaragtulkar .

TMrg;nigxwmsar taragtulkar RTBskmryeBlxI

54> RTBskmtUvcat;fak;CaRTBskmryeBlxI kgkrNIEdlva

k> tUv)anrMBwgfaGactUvlk;ecjCasac;R)ak; b tUv)anrkSaTuk sMrab;lk; b sMrab;eRbIR)as; enAkgxYbRbtibtikarCaRbRktIrbs;shRKas .

x> tUv)anrkSaTukCacMbgsMrab;eKalbMNgeFVIBaNiCkm b sMrab; ryeBlxINamYyehIyEdl)anrMBwgfaGacnwgtUvlk;ecjCasac;R)ak;enAkgryeBl db;BIrEx bnab;

BIkalbriecTtaragtulkar .K> Casac;R)ak; b Casac;R)ak;smmUl EdlGaceRbIR)as;edayKankarhamR)am.

RTBskmEdlepSgBIenHtUvcat;fak;CaRTBskmryeBlEvg .

55> sg;darenHeRbIBak :ryeBlEvg : sMedArYmbBalRTBskmrUbI RTBskmGrUbI RTBskmRbtibtikar nigRTBskmhirBavtTaMgLayNa EdlmanlkNCaryeBlEvg . BMuman

karhamR)ammineGayeRbIBakdTeToteLIy sMxan;eGayEtGtnyrbs;vamanPaBc,as;las; .

56> xYbRbtibtikarrbs;shRKasmYyKWCaryeBlEdlenAcenaHeBl BIkareFVIlTkmvtFatuedImcUleTAkgdMeNIrkarGaCIvkm rhUtdl;eBltUv)anlk;ecjCasac;R)ak; b ksarEdlGacykmkTUTat;Casac;R)ak;)an . RTBskmryeBlxIrYmmansniFi nig KNnIGtifiCnEdltUv)anlk;ecj )aneRbIR)as; nig )ansMercecjCasac;R)ak;enAkgxYbRbtibtikarCa

RbRktIrbs;shRKasebIeTaHCavamin)anrMBwgfa nwgtUv)anecjCasac;R)ak;kgryeBl db;BIrExcab;BIkalbriecTtaragtulkarkeday. bNtMNagRTBvinieyaKEdlGaclk;elITIpSar tUv)ancat;fak;CaRTBskmryeBlxIebIsinCavarMBwgfa nwgGaclk;ecjCasac;R)ak;


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kgryeBldb;BIrExbnab;BIkalbriecTtaragtulkar ebImindUecaHeT tUvcat;fak;faCaRTBskmryeBlEvg .

TMrg;nigxwmsar taragtulkar RTBGkmryeBlxI

57> RTBGkmtUvcat;fak;CaRTBGkmryeBlxI kgkrNIEdlva k> CaRTBGkmEdltUv)anrMBwgfanwgtUvTUTat;enAkgxYbRbtibtikarN_CaRbRktIrbs;

shRKas .x> CaRTBGkmEdltUvdl;eBlTUTat;kgryeBldb;BIrEx bnab;BIkalbriecTtarag

tulkar .

RTBGkmepSgeTottUvcat;fak;CaRTBGkmryeBlEvg .

58> RTBGkmryeBlxItUv)ancat;CMBUktamviFIRsedogKanwgRTBskmryeBlxIEdr . RTBGkmryeBlxImYycMnYn dUcCaKNnIGkpt;pg; cMNaybgrsMrab;laPkarbuKlik nigcMNayRbtibtikar begIt)anCaEpkmYynTuncltEdlykmkeRbIenAkgxYbRbtibtikarCaRbRktIrbs;GaCIvkm. FatuRbtibtikarTaMgenaHtUv)ancat;fak;CaRTBGkmryeBlxI ebIeTaHCavatUvdl;eBlTUTat;eRkayryeBldb;BIrEx cab;BIkalbriecTtaragtulkarkeday.

59> RTBGkmryeBlxIxHeTot mintUv)anTUTat;enAkgxYbRbtibtikarCaRbRktIrbs;shRKaseLIy b:uEnnwgtUvdl;eBlTUTat;kgryeBldb;BIrExcab;BIkalbriecTtaragtulkar .]TahrN_dUcCa cMENkryeBlxInbMNulmankarR)ak; \NTanelIssmtulrbs;FnaKarPaKlaPtUvbg; BnelIR)ak;cMNUl nig KNnItUvbg;minEmnBaNiCkmepSg. bMNulmankarR)ak;pl;nUvhirBab,TansMrab;eFVICaTuncltkgryeBlEvgmYy ehIyEdlminTan;tUvdl;eBlTUTat;kgryeBl db;BIrEx tUvcat;TukCaRTBGkmryeBlEvg .

60> shRKastUvbneFVIkarcat;fak;bMNulmankarR)ak; CaRTBGkmryeBlEvg ebIeTaHCaenAeBlEdlbMNulenaHtUvdl;eBlTUTat;kgryeBl db;BIrEx cab;BIkalbriecTtaragtulkarkeday RbsinebI


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k> GayukaledImrbs;vaEvgCagdb;BIrEx

x> shRKasmaneKalbMNgcg;eFVIhirBab,TaneLIgvijelIbMNulkgryeBlEvg

K> eKalbMNgxagelIrbs;shRKastUv)anKaMRTedaykicRBmeRBogedIm,I eFVIhirBab,

TaneLIgvij bedIm,IkMNt;eLIgvijnUvkalbriecTnkarsgbMNulnana Edl)aneFVIeLIgmuneBlEdlr)aykarN_hirBavt tUv)anGnumt .

ral;cMnYnRTBGkmEdltUv)andkecjBIxg;RTBGkmryeBlxI edayGnuelamtamkfaxNenH rYmCamYynwgBtmanKaMRTdl;karbgajenH tUvEtykeTAeFVIkMNt;bgajenAkgkMNt;sMKal;ntaragtulkar .

61> bMNulmYycMnYnEdltUvdl;eBlsgenAkgxYbRbtibtikarbnab; EdlGacnwgrMBwgfa nwgtUv)anTTYlkareFVIhirBab,TansarCafI bktUv)anbnkicRBmeRBogeLIgvijedIm,IeGayRsbeTAtamkarsMerccitrbs;xn ehIyehtudUecH shRKasmintUvrMBwgfatUveRbITuncltrbs;shRKaseLIy . bMNulEbbenHtUv)ancat;Tukfa )anbegItCaEpkmYynhirBab,TanryeBlEvgrbs;shRKas ehIybMNultUvcat;fak;CaRTBGkmryeBlEvg. eTaHCaenAkgsanPaBEdlshRKasBMuGaceFVIhirBab,TaneLIgvijtamkarsMerccitrbs;xn)aneTdUcCakgkrNIEdlKankicRBmeRBogedIm,InwgeFVIhirBab,TaneLIgvijCaedIm shRKas

minGaccat;Tukfa kareFVIhirBab,TaneLIgvijenaHGacnwgekItmanCasVyRbvti)aneLIyehIybMNulenaHtUv)ancat;faCaRTBGkmryeBlxI evorElgEtkarbBab;nUvkicRBmeRBogeFVIhirBab,TaneLIgvij tUv)aneFVIeLIgmuneBlGnumtr)aykarN_hirBavt edaypl;nUvPsutagfa RTBGkmenH)ancuHenAkgkalbriecTtaragtulkarmanryeBlEvgBitEmn.

62> kicRBmeRBogkmIxHtMrUveGayGkxITTYlyl;;RBmfa bMNulenH nwgtUvsgtamkarTamTarrbs;mas;bMNul ebIsinCaGkxImineKarBelIlkxNEdlTak;TinnwgsanPaBhirBavtrbs;

GkxI . enAkgkaleTsEbbenH RTBGkmTaMgenaHtUv)ancat;fak;CaRTBGkmryBlEvgEtkgkrNI

k> muneBlGnumtnUvr)aykarN_hirBavt mas;bMNul)anyl;RBmfanwgminTamTareGaymankarsgkmI edaysarEtkarmineKarBtamkicRBmeRBogkmI.


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x> vanwgminGacekIteLIgnUvkarmineKarBCabneToteLIy enAkgryeBldb;BIrExcab;BIkalbriecTtaragtulkar .

TMrg;nigxwmsar taragtulkar BtmanEdltUvbgajenAelItaragtulkar

63> CaGb,brima taragtulkartUvbgajcMnYntYelxnFatueKalTaMgLaydUcxageRkam

k> RTBsm,ti eragcRk nig htbkrN_

x> RTBskmGrUbI

K> RTBskmhirBavt eRkABIcMNuc X> c> nig q>

X> tMlnkarbNak;TunEdlKNnatamviFisaRsmUlniFimas;RTBg> sniFi

c> KNnIGtifiCn nig KNnItUvTTYlepSgeTot

q> sac;R)ak; nigsac;R)ak;smmUl

C> KNnIGkpt;pg; nig KNnItUvbg;dTeTot

Q> xg;BnGkm nigskm

j> sMviFanFn

t> bMNulryeBlEvgmankarR)ak;

f> PaKkmGb,PaK

T> mUlFn)ane)aHpSay nig TunbMrug .


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64> FatueKal cMNgeCIg nig srubrg tUv)anbgajbEnmeTotenAkgtaragtulkar enAeBlEdlsg;darKNenykm sg;darenHminmankMNt;nUvlMdab; b TMrg;EdltUveFVIkarbgajFatuNamYyeLIy . kfaxN63 RKan;EtEcgnUvtaragFatuEdlmanlkNnigmuxgarxusKa ehIyEdlKYrEteFVIkarbgajedayELkBIKaenAkgtaragtulkar . TMrg;KMrUmanEcgenAkg]bsm FatueKalnanatUv)andak;bEnm enAeBlEdlsg;darepSgeTotnsg;darKNenykm edayGnuelamtamlkN nig Rbtibtikarrbs;shRKas karBiBNna nig lMdab;nFatuGactUveFVIkarEkERbedIm,Ipl;nUvBtmanEdlcaM)ac; edIm,ICYyeGayGkeRbIR)as;mankaryl;dwgCaTUeTAmYysIBIsanPaBhirBavtrbs;shRKas . ]TahrN_FnaKarmYyEkERbkarBiBNnadUcxagelI edIm,IGnuvteTAtamtMrUvkarTaMgLayenAkg

sg;darEdlEcgGMBIFnaKar .66> karvinicyfa FatubEnmTaMgLaytUvbgajedayELk bGt; KWEpkelIkarkMNt;elI

k- lkN PaBgaydUrCasac;R)ak; nig PaBCasarvn nRTBskm PaKeRcInnaMeGaymankarbgajdac;edayELkBIKa rvag RTBskmrUbiyvt nig minEmnrUbiyvt nigRTBskmryeBlxI nig ry eBlEvg .

x- muxgarnFatuTaMgenaHkgshRKas naMeGaymankarbgajdac;edayELkBIKa Ca

]TahrN_ rvagRTBskmRbtibtikar nig hirBavt sniFi KNnItUvTTYl nigsac;R)ak; nig sac;R)ak;smmUl .K- cMnYnTwkR)ak; lkN nig ryeBlrbs;RTBGkm eFVIeGaymankarbgajeday

ELkBIKa Ca]TahrN_ rvagbMNulmankarR)ak; nig KankarR)ak; nig sMviFanFnEdl)ancat;fak;CaryeBlxI nig Evg tamkarsmRsb .


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67> RTBskm nig RTBGkmEdlmanlkN nig muxgarxusKaenaH eBlxHtUvmanmUldanvas;EvgepSgKaEdr. ]TahrN_ fak;nRTBsm,ti eragcRk nig htbkrN_ GacnwgtUv)anKNnaeTAtamfedIm b tamkarvaytMleLIgvij . kareRbIR)as;mUldanvas;EvgepSg KacMeBaHRTBskmxusKa eFVIeGaylkN nig muxgar nRTBskmTaMgenaHxusKaEdr dUecH

ehIy bNaFatueKalnRTBskmTaMgenaHtUvEteFVIkarkMNt;bgajdac;BIKaEdr .

TMrg;nigxwmsar taragtulkar BtmanEdlGacbgajkg taragtulkar bkgkMNt;sMKal;

68> shRKastUvkMNt;bgajkgtaragtulkar b kgkMNt;sMKal;taragtulkar nUvkarcat;fak;rgnFatueKalEdltUv)anbgajnig)ancat;fak; tamEbbbTsmRsbeTAnwgRbtibtikar

rbs;shRKas. kgkrNIsmRsb FatueKalnImYy tUvcat;fak;rg tamlkNrbs;va nigKNnItUvbg; nig tUvTTYlBIshRKasem BIRkumhunsaxa BIRkumhunrg nig sm BtmanlMGitrbs;cMNat;fak;rg Gacbgajkgtaragtulkar b kMNt;sMKal; edayEpktamlkxNtMrUvnsg;darKNenykm


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x- lTplmkBIskmPaBRbtibtikarK- esahuyhirBavtX- karEbgEckcMeNj nig xatrbs;Rkumhunrg nig sm


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TMrg;nigxwmsar r)aykarN_lTpl BtmanGacbgajkgr)aykarN_lTplb kgkMNt;sMKal;

73> shRKas tUveFVIkarbgajkgr)aykarN_lTpl b kgkMNt;sMKal;cMeBaHr)aykarN_lTpl nUvkarviPaKxg;cMNayedayeFVIkarcat;fak;eTAelIlkN nig muxgarxg;cMNayTaMgLayrbs;shRKas.

74> shRKas tUv)anCMrujeGaybgajkgr)aykarN_lTplnUvkarviPaKxg;cMNay dUcmankgkfaxNTI 73 xagelI.

75> xg;cMNaytUv)antMrUveGayeFVIkarcat;fak;rgbEnmeTotedImI,bBaak;BIsmasFatuRbtibtikar

hirBavtmYycMnYnEdlGacmanlkNxusKa dUcCa esrPaBhirBavt skanuBlelItMlelIsbtMlxVH nig PaBGacBakrN_)an . manviFIsaRsBIry:agkgkarpl;BtmanTaMgenH.

76> karviPaKTI 1 KWEpktamviFIsaslkNncMNay. cMNayTaMgLaytUv)ansrubbBalKaenAkgr)aykarN_hirBavtedayEpktamlkNrbs;va ]TahrN_ cMNayrMelaHTijsMPar cMNaydwkCBan R)ak;QlnigR)ak;ebovtSr_ cMNaaypSayBaNiCkm ehIyenAkgshRKas cMNayTaMgenHmintUv)aneFVIkarEbgEckCafItammuxgarrbs;vaeLIy .

viFIsasenHgayRsYlsMrab;shRKasFuntUcykmkGnuvt eRBaHvaKankarcaM)ac;kgkarEbgEckcMNayRbtibtikartamkarcat;fak;tammuxgareT. ]TahrN_ karcat;fak;edayeRbIviFIsaslkNcMNay mandUcteTA

cMNUl X

cMNUlBIRbtibtikarepSg X

bMErbMrYlKNnIsniFi nplitplsMercnig kargarkMBugdMeNIrkar XvtFatuedIm nig sMParEdl)aneRbIR)as; X

cMNaybuKlik X

cMNayrMelaH X

cMNayRbtibtikarepSg X


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cMNayRbtibtikarsrub (X)

cMeNjBIskmPaBRbtibtikar X

77> bMErbMrYlplitplsMerc nig kargarkMBugdMeNIrkarkgkariybriecT tMNageGaykarEksMrYl

mYycMeBaHkarcMNayelIplitkmedImI,qHbBaaMgeGayeXIjfa plitkm)anbegInkMritsniFib karlk;elIsBIplitkm tUv)anbnykMritsniFi .

78> karviPaKTI 2 KWEpktamviFIsasmuxgarcMNay b viFIsasfedImlk; . karviPaKTI 2 enHtUv)ancat;fak;cMNayeTAtammuxgarcMNayEdlCaEpknfedImlk; karEckcay bskmPaBrd)al. karbgajtamviFIsasTI 2 enH EtgEtpl;nUvBtmanEdlBak;BneGaydl;GkeRbIR)as;)aneRcInCagkarcat;fak;cMNaytamlkN b:uEnkarEbgEckfedImlk;eTA

tammuxgarenH GaceFVI)anedaysarvaBak;BnnwglkNvinicyCaeRcInEdlshRKas)aneFVIkarBicarNa. ]TahrN_nkarcat;fak; edayeRbIviFIsasmuxgarcMNaymandUcteTA

cMNUl XfedImlk; (X)

cMeNjdul X

cMNUlBIRbtibtikarepSgX

esayhuyEckcay (X)

cMNayrd)al (X)

cMNayRbtibtikarepSg (X)

cMeNjBIskmPaBRbtibtikar X

79> shRKasEdlcat;fak;cMNaytammuxgartUvkMNt;bgajBtmanbEnm sIBIlkNn

cMNaynana dUcCa cMNayrMelaH nig cMNaybuKlik.

80> kareRCIsykviFIsasviPaKmYykgcMeNamviFIsasviPaKtamfedImlk; nig viFIsasviPaKtamlkNcMNay KW EpkelIkta]sSahkm nig lkNrbs;GgPaB. viFIsasTaMgBIrenHbgajdUcKa BIfedImEdleKrMBwgfa fedImenHnwgeFVIeGaypas;bredaypal; b eday


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Rbeyaldl;kMritnkarlk; b kMritplitkmrbs;shRKas. edaysarkarbgajtamviFIsasnImYy manlkNxusKaeTAtamRbePTepSgKanshRKas sg;darenHtMrUveGayshRKasTaMgLay eFVIkareRCIsyknUvkarcat;fak;NamYyrvagkarcat;fak;TaMgBIrEdlbgajBIktaRbtibtikarsmRsbeTAtamlkNrbs;xn. eTaHbIya:gNakeday edaysar

EtBtmansIBIlkN cMNaymansarsMxan;sMrab;karBakrN_clnasac;R)ak;naeBlGnaKt kMNt;bgajbEnmtMrUveGayeFVIeLIgenAeBlEdleFVIkarcat;fak;fedImlk;Edl)anykmkeRbIR)as;.

81> shRKastUvkMNt;bgajTaMgkgr)aykarN_lTplnigkMNt;sMKal;kgkariybriecT nkareFVIr)aykarN_hirBavt nUvtMlPaKlaPkgmYyPaKhun PaKlaPEdl)anesI b )anRbkas.

TMrg;nigxwmsar bMErbMrYlmUlniFimas;RTB

82> shRKastUvbgajr)aykarN_mYyepSgeTot Edlbgaj BI k- cMeNj b xatsuTkgkariybriecTx- FatunImYyn cMNUl nig cMNay cMeNj b xat EdltUv )anTTYlsal;eday

pal;kgmUlniFimas;RTB nig tMlsrubnFatueKalTaMgenH eTAtamkartMrUvn

sg;darnana.K- plb:HBal;bgrnkarpas;breKalneya)ayKNeny nig karEktMrUvkMhusqg

Edl)aneFVIniytkmelIsmtuledImRKanKNnIlTpleyagCafI .

bEnmBIenH shRKastUvbgajenAkgr)aykarN_lTpl b enAkgkMNt;sMKal;nr)aykarN_lTpl nUv

X- RbtibtikarmUlFnCamYymas;shRKas nig karEbgEckeGayeTAmas;shRKas

g- smtulcMeNj b xatbUkeyagenAedImkariybriecT nig enAkalbriecTtaragtulkar nig clnacMeNj b xatkgkariybriecT

c- karsMrbsMrYlrvagtMlKNnIbUkeyagnmUlFn buBVlaPPaKhun nig TunbMrugnImYy enAedIm nig cugkariybriecT edaybgajclnarbs;KNnI nImYydac;BIKa.


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83> bMErbMrYlmUlniFimas;RTB rbs;shRKasrvagkalbriecT BIr ntaragtulkar qHbBaaMgeGayeXIjnUvkMeNIn b tMhyRTBskmsuT b ePaKRTBsuTkgkalbriecTmYyEdlkMNt;eRkameKalkarN_vas;EvgCak;lak;Edl)anGnumt nig kMNt;bgajkgr)aykarN_hirBavt. elIkElgEtbMErbMrYlTaMgLayNaEdl)anmkBIRbtibtikarCamYyPaKTunik dUcCa

karcUlrYmkgmUlFn nig PaKlaPCaedIm bMErbMrYlTUeTAnmUlniFimas;RTB tMNagnUvcMeNj nig xat srubEdlrk)anBIskmPaBrbs;shRKaskgkariybriecT.

84> FatuTaMgGs;nxg;cMNUl nig xg;cMNayEdlTTYlsal;kgkariybrieecT tUveFVIkarkt;RtaedImI,KNnacMeNj b xatsuTkgkariybriecT evorElgEtsg;darKNenykm manmeFa)aymYycMnYnkgkarbMeBjtamlkxNtMrUvEdlmanEcgkgkfaxNTI 82 xagelI. meFa)aymYyKWeFVItamTMrg;kUelanEdlEksMrYlrvagsmtulcug nig edImRKanFatunImYy kgKNnImUlniFiPaKTunik EdlkgenaHmanFatuBI k dl; c. meFa)ayepSgeTotKWtUvbgajsmasFatuepSgeTot EdlCasmasFatumYyEpknr)aykarN_hirBavtEdlbgajEtFatukgcMNuc k dl; K b:ueNaH. eRkamCMerIsTIBIrenH FatuepSgeTotEdlmankgcMnuc X dl; c KWtUvkMNt;bgajkgkMNt;sMKal;nr)aykarN_hirBavt. meFa)ay

TaMgBIrenHmanbgajkg]bsm


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90> CaFmta kMNt;sMKal;TaMgenHtUv)anbgajtamlMdab;dUcmanerobrab;xageRkam EdlkarbgajrebobenHGacCYyeGayGkeRbIR)as;Gacyl;dwgBIr)aykarN_hirBavt nig GaceFVIkareRbobeFobCamYyr)aykarN_hirBavtrbs;shRKasdTeTot)aneday k- elIkeLIgBIkarGnuvtn_tamsg;darKNenykm kMNt;sMKal;r)aykarN_hirBavt sIBIeKalneya)ayKNenytUvBiBNna k- mUldanvas;EvgmYy b eRcIn EdleRbIsMrab;erobcMr)aykarN_hirBavtx- eKalneya)ayKNenyCak;lak;nImYyEdlcaM)ac;sMrab;karyl;dwgRtwmtUvcMeBaH

r)aykarN_hirBavt.92> bEnmelIeKaleya)ayKNenyCak;lak;TaMgLay Edl)aneRbIR)as;kgr)aykarN_hirBa

vt vamansarsMxan;sMrab;GkeRbIR)as;kgkaryl;dwgBImUldanvas;EvgmYy b eRcIn EdlykmkeRbI dUcCamUldanvas;EvgEpktamfedImRbvtisas fedImbcb,n tMlBittMlTIpSar b tMlbcb,n edaysareKalneya)ayTaMgenH begIteGaymanmUldanmYysMrab;erobcMr)aykarN_hirBavtTaMgmUl . enAeBlmankareRbImUldanvas;EvgeRcInCag

mYyenAkgr)aykarN_hirBavt ]TahrN_ enAeBlenaHRTBskmryeBlEvgtUv)anvaytMleLIgvij vamanlkNRKb;RKan;kgkarbgajnUvRbePTnananRTBskm nig RTBGkm RsbeTAtammUldanvas;EvgnImYy Edl)anGnuvt .


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93> kgkarsMercfa etIeKalneya)ayKNenyCak;lak;mYytUvkMNt;bgaj b mincaM)ac;kMNt;bgaj GkRKb;RKgeFVIkarBicarNafa etIkarkMNt;bgajTaMgenHCYyGkeRbIR)as;yl;dwgBIdMeNIrkarnRbtibtikar nig RBwtikarN_nanaEdlmanqHbBaaMgkgkarraykarN_lTpl nig sanPaBhirBavt . eKalneya)ayKNenyEdlshRKasGacykmk

BicarNaedImI,bgaj EtminEmnCakar dak;kMhit mandUcteTA k- karTTYlsal;cMNUlx- eKalkarN_erobcMr)aykarN_hirBavtrYm EdlrYmbBalTaMg buRtsm


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95> eKalneya)ayKNenymYymansarsMxan; eTaHbICatYelxEdlbgajkgkariybriecTmunnig bcb,nminmanlkNCasarvnkeday. vaksmrmpgEdr EdltUvkMNt;bgajeKalneya)ayKNenymYysMrab;eKalneya)aynImYy EdlminRKbdNb;edaysg;darKNenykm shRKastUvkMNt;bgajnUvBtmanxageRkam RbsinebIBtmanTaMgenHmin)ankMNt;bgajkgksarEdl)ane)aHpSayrYmCamYyr)aykarN_hirBavtenaH

k- TIsak;kar nig TMrg;;Ktiyutirbs;shRKas RbeTsEdlshRKas)ancuHbBaIBaNiCkm nig TIsak;karcuHbBaI b kEngRbkbGaCIvkmCaeKaledIm RbsinebIxusBITIsak;karcuHbBaI .

x- BiBNnaBIlkNnRbtibtikarrbs;shRKas nig skmPaBcMbgrbs;xn

K- eQaHshRKasem nig eQaHshRKasemRtkUl

X- cMnYnbuKlikenAcugkariybriecT b cMnYnmFmPaKkgkariybreiecT.

fcUlCaFrman

97> sg;darKNenykm>>>>>> teTA . GgPaBKNenyEdlmankarGnuvtn_mun tUv)anTTYlkarKaMRT.

]bsm


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bnk)anBinitkt;Rtamun X Xsac;R)ak; nig sac;R)ak;smmUl X X

X X

srubRTBskm X X

mUlniFimas;RTB nig RTBGkmmUlFn nig FnbMrugmUlFn X XFnbMrug X XcMeNj xat bgr X X

X X

PaKkm Gb,PaK X XRTBGkmryeBlEvgbMNulmankarR)ak; X XBneyageTAkariybriecTeRkay X XkatBVkicelIRbeyaCn_cUlnivtn_rbs;buKlik X X

X X

RTBGkmryeBlxKNnI Gkpt;pg; nig KNnItUvsg X XkMcIryeBlxI X XcMENkcrnnbMNulmankarR)ak; X XsMviFanFnsMrab;karFana X X

X X

srubmUlniFimas;RTB nig RTBGkm X X20-2 20-1cMNUl X X

fedImlk; (X) (X)


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cMeNjdul X XcMNUlBIRbtibtikarepSg X XesahuyEckcay (X) (X)cMNayrd)al (X) (X)

cMNayRbtibtikarepSg (X) (X)cMeNj)anmkBIRbtibtikar X XesahuyhirBavt (X) (X)cMNUl)anmkBIRkumhunrg X X

cMeNjmunbg;Bn X XBnelIR)ak;cMeNj

(X) (X)

cMeNjeRkaybg;Bn X XPaKkmGb,PaK (X) (X)

cMeNjsuT)anmkBIskmPaBFmta X X

Fatu visamBa X (X)

cMeNjsuTkgkariybriecT X X

20-2 20-1cMNUl X XcMNUlBIRbtibtikarepSg X XbMErbMrYlsniFinplitplsMercnig kargarkMBugdMeNIrkar (X) (X)kargarRbtibtiedayshRKas nig eFVImUlFnkm X X

vtFatuedIm nig sMParpt;pg; (X) (X)cMNaybuKlik (X) (X)cMNayrMelaH elIRTBskmrUbI nig GrUbI (X) (X)cMNayRbtibtikarepSg (X) (X)


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cMeNj)anmkBIRbtibtikar X X

esahuyhirBavt (X) (X)cMNUl)anmkBIRkumhunrg X X

cMeNjmunbg;Bn X XBnelIR)ak; cMeNj (X) (X)cMeNjeRkaybg;Bn X XPaKkm Gb,PaK (X) (X)

cMeNj b xatsuT)anmkBIskmPaBFmta X XFatu visamBa

X (X)

cMeNjsuTkgkariybriecT X X

XYZ GROUP - r)aykarN_bMErbMrYlmUlniFimas;RTBsMrab;kariybriecTbBab;fTI 31 ExF qaM20-2KitCaBan;nktarUbiybN

mUlFn

PaKhn

buBVla

Pnkar

e)aHpSay

lMeGognkar

vaytMleLIgvij

FunbMruge

lIkarbr

rbiybN

cMeNjbgr

srub

smtulnafTI 31 F 20-0 X X X X X Xkarpas;breKalneya)anKNeny (X) (X)smtulkMNt;eLIg vij X X X (X) X X

cMeNjelIkarvaytMleLIgvijnRTBsMPar X X

xatelIkarvaytMleLIgvijnkarbNak;Tun (X) (X)


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lMeGognkarbrrUbiybN (X)cMeNj b xatEdlmin)anTTYlsal;kgr)aykarN_lTpl X (X) X

cMeNjsuTkgkariybriecTX X

PaKlaP)anEbgEck (X) (X)mUlFnPaKhunEdl)ane)aHpSay X X

smtulnafTI 31 F 20-1 X X X X X X

xatelIkarvaytMleLIgvij

nRTBsMPar(X) (X)

cMeNjelIkarvaytMleLIgvijnkarbNak;Tun X X

lMeGognkarbrrUbiybN (X) (X)cMeNj b xatEdlmin)anTTYlsal;kgr)aykarN_lTpl (X) (X) (X)

cMeNjsuTkgkariybriecTX X

PaKlaP)anEbgEck (X) (X)mUlFnPaKhunEdl)ane)aHpSay X X

smtulnafTI 31 F 20-2 X X X X X X

viFIsaRsmYyEbbeTotnkarbgajBIbMErbMrYlmUlniFimas;RTB manbgajenA TMBrbnab;.


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sg;darKNenykmk> 2 : elIkeLIgBItMrUvkarcuHbBaIKNenynigkMNt;bgajsniFi . enHKWCatMrUvkarnc,ab;kmK>k> 2 mandak;bBalnUvral;kfaxNTaMgGs;EdlBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTIBIr :s>K> G> 2 : . sg;darenHtUv)anerobcM[BisarEfmeTotedayrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_sg;darenHenAkgRbeTskm


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3> sniFirYmman TMnijEdl)anTijnigTuksMrab;lk;vij ]TahrN_mandUcCa TMnijEdlTijedayGklk;ray nig TuksMrab;lk;vij bkCa dI nig RTBsm,tiepSgeTotEdlTuksMrab;lk;vij.sniFikrYmbBalpgEdrnUvplitplsMerc bkplitplBak;kNal sMercEdlplitedayshRKasnigrYmmanpgEdrnUvvtFatuedIm nig sMParpt;pg;sMrab;eRbIenAkgdMeNIrkar

plitkm. kgkrNIGkpl;esvakm sniFitUvKitbBalnUvfesva dUcEdl)anBiBNnakgkfaxN 12 EdlshRKasminTan;)anTTYlsal;nUvcMNUlEdlTak;TinenAeLIy .

karvaytMlsniFi4> sniFitUv)anvaytMlkgkMritTabbMputrvagfedIm nigfedImsuT .

fedImsniFi5> fedImsniFirYmmanfedImTij cMNaybMEbg nig cMNayepSg eTotEdl)anekIteLIg

kgkareFVIeGaysniFisitkgTItaMg nig manRTg;RTaybcb,n.

fedImsniFi- fedImTij6> fedImTijnsniFirYmman fTij BnnaMcUl nig GakrepSgeTot eRkABIBn nig GakrEdl

GacTTYl)anmkvijBIGaCJaFrBndar esahuydwkCBan elIkdak; nig esahuyepSg eTotEdlTak;Tgedaypal;dl;karTijplitplsMerc vtFatuedIm nig esvakmnana . Gb,harBaNiCkm karbnyf nig FatuRbhak;RbEhlKa KWtUvdkecjedIm,IkMNt;fedImTij .

fedImsniFi - cMNaybMEbg7> cMNaybMEbgsniFirYmman cMNayEdlTak;Tgedaypal;eTAnwgktaplitkm dUcCaf

Blkmedaypal;CaedIm. cMNayTaMgenHrYmmankarEbgEckmanlkNRbBn nUvcMNay

plitkmefr nig plitkmERbbYl Edl)anekIteLIgedIm,IbMEbgvtFatuedImeTACaplitplsMerc. cMNayplitkmefr KWCacMNayplitkmRbeyalEdlenAefredayminTak;TgeTAnwgbrimaNplitkm dUcCa rMelaH nig karEfTaMGaKar eragcRk nig ]bkrN_ nig cMNayelIkarRKb;RKg nig elIEpkrd)alrbs;eragcRkCaedIm. cMNayplitkmERbbYl KWCa


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cMNayplitkmRbeyalEdlERbbYledaypal; b esIrEtedaypal; tamkarERbbYlbrimaNplitkm dUcCa vtFatuedImRbeyal nig BlkmRbeyal .

8> karEbgEckcMNayplitkmefreTAkgcMNaybMEbg KWtUv)aneFVIeLIgedayEpkelIsmt

PaBFmtaneRKOgcRk nig sMParplitkm . smtPaBFmta KWCaplitkmEdlrMBwgfatUvsMerc)anCamFmkgbNakariybriecT b rdUvmYycMnYnEdlsiteRkamkaleTsFmta edayKitKUrBIkarxatbg;smtPaBbNalmkBIkarEfTaM . kMritCak; EsgnplitkmGactUv)aneRbIRbsinebIvaRbhak;RbEhleTAnwgsmtPaBFmta. cMNayefrEdl)anEbgEckeTAktaplitkmnImYy KW mintUvekIneLIgedaysarEtplitkmTab b eragcRkGskmeLIy . cMNayEdlmin)anEbgEckeTAkgktaplitkm tUv)ancat;TukCacMNaykgkariybriecTEdl)anekIteLIg . kgkariybriecTEdlmanplitkmx dMeNIrkarplitkm Gacplit)annUvplitplelIsBImYykgeBldMNalKa . Ca]TahrN_kgkrNIplitplrYmtUv)anplit b enAeBlEdlmanplitplcMbg nig plitplbnab;bnSMmYy . enAeBlEdlcMNaybMEbgsMrab;plitplnImYy minGacbMEbkecjBIKa)aneTenaH cMNaybMEbgTaMgenHtUv)anEbgEckrvagplitplTaMgenaHedayQrelImUldansmehtupl nig GnuvtCaGciny. Ca]TahrN_ karEbgEckcMNayGaceFVI)anedayQrelImUldantMllk;nplitplnImYy enAkgdMNak;kaldMeNIrkarplitkmEdlplitplTaMgenaH GacEjk[dac;BIKa)an b kenAkgdMNak;kalbBab;plitkm . tamlkNrbs;va plitplbnab;bnSMPaKeRcInBMumantMlCasarvneLIy . kgkrNIenH plitplbnab;bnSMtUv)anvaytMltamfedImsuT ehIytMlenaHtUv)andkecjBIfedImrbs;

plitplcMbg . CalTpl tMlKNenyrbs;plitplcMbgminxusKaCa sarvnBIfedImrbs;vaeT .


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enAeBlEdlviFIsaRsepSg eTotminGaceRbI)an . fedImsniFitUv)ankMNt;edaykat;bnytMllk;rbs;sniFiedayPaKrynkMritcMeNjdulsmRsbmYy. PaKryEdl)aneRbItUvKitKUrBIsniFiEdl)anbnytMlmkeRkamflk;BImunrbs;va . PaKrymFmsMrab;Epklk;raynImYy tUv)anelIkykmkeRbICajwkjab;sMrab;eFVIkarvaytMlsniFi .

rUbmnfedIm15> fedImsniFinFatueKalEdlCaFmtaminGacbrKa)an ehIyTMnij b esvakmEdl)an

plit nig EbgEcksMrab;KMeragCak;lak; KYrtUv)ankMNt;fedayeRbIkartYtBinitCak;lak;elIfedImnImYyrbs;FatueKalenaH .

16> karRtYtBinitCak;lak;nfedImmannyfa fedImlk;Cak;lak;TaMgLaytUv)ankMNt;eTAtamFatueKalnImYy enAkgsniFi . enHKWCakarRbtibtismRsbsMrab;FatueKal Edl)anEbgEcksMrab;KMeragCak;lak;NamYy edayminKitfaetIFatuTaMgenaHtUv)anTij b )anplitenaHeT . b:uEnkartYtBinitCak;lak;nfedImGacminsmRsb enAeBlFatueKalnsniFimanbrimaNeRcIn ehIyEdlGacbrKa CaFmta)aneTotenaH . kgkaleTsEbbenHviFIsaskgkareRCIserIsFatueKalTaMgenaHEdlmanenAkgsniFi GactUv)aneRbIedIm,IsMerc)anplb:HBal;EdleRKagTukelI cMeNj bxatsuT sMrab;kariybriecT .

17> fedImsniFinanaEdlmin)anEcgenAkgkfaxN 15 tUv)anKNnaedayeRbIR)as;rUbmnviFIsas cUlmun-ecjmun bk mFmPaKsmta .

18> viFIsaRscUlmun-ecjmun sntfaFatueKalrbs;sniFiEdl)anTijmkmuntUvlk;ecjmunehIybnab;mkFatueKalTaMgLayNaEdlenAkgsknacugkariybriecT KWCaFatuEdltUv)anTij b )anplitnaeBlfIbMput . tamrUbmnviFIsasmFmPaKsmta fedImrbs;FatunImYy KWtUv)ankMNt;edaymFmPaKsmtanfedImrbs;FatueKalTaMgLay EdlmanlkNRbhak;RbEhlKanaedImkariybriecT nig fedImnFatueKalTaMgLayEdlmanlkNRbhak;RbEhlKa Edl)anTij b )anplitenAkgRKa . mFmPaKsmtatUv)anKNnatamRKa b kenAkgeBlEdl)anTTYlTMnijbEnmkgeCIgdwkCBannImYyedayEpkeTA tamkaleTsrbs;shRKas .


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lk; b kicsnaesvakmCak;lak; KWEpkelItMlkgkicsna . RbsinebIbrimaNsniFikgkicsnalk;mancMnYnticCagsniFiEdlrkSaTukenaH fedImsuTnsniFiEdlelIstUvEpkelIflk;TUeTA . karxatbg;Cayfaehtu edaysarbrimaNsniFi kgkicsnalk;Cak;lak;mancMnYneRcInCagsniFirkSaTuk karxatbg;CayfaehtueTAelIkicsna tUv)anbgajeday

GnuelameTAtamsg;darsIGMBIRTBGkm yfaehtu.

22> vtFatuedIm nigsMParpt;pg;dTeTotEdlrkSaTukedIm,IeRbIR)as;kgplitkmnsniFi mintUv)ancuHbnytMl[TabCagtMlnfedImenaHeT RbsinebIplitplsMercEdleRbIR)as;vtFatuedIm nig sMParpt;pg;enaH tUv)anrMBwgfanwglk;)anRtwm bk elIsfedIm. b:uEn enAeBlmankarFak;cuHnUvtMlvtFatuedIm bNaleGayfedImplitplsMercmantMlelIsfdImsuTenaH vtFatuedImnwgtUvcuHbnytMlmkRtwmfedImsuT. enAkgkaleTsEbbenH

fedImvtFatuedImEdlTijCMnYsGacCaviFIEdlRbesIrbMputsMrab;karKNnafedImsuT .

23> karvaytMlsarCafItUveFVIeLIgeTAelIfedImsuTenAkgkalbriecTbnab; . enAeBlEdlkaleTsBImun Edl)anbNaleGaybnytMlsniFieGayenATabCagfedImElgmaneTotehIykarcuHbnytMlsniFienaHtUv)ankt;bRBaas;mkvij dUcenH tMlKNenyfI KWCatMlTabCag rvagfedIm nig fedImsuTEdl)ankMNt;eLIgvij . ]TahrN_ krNIenHekIteLIgenAeBlEdlFatueKalmYynsniFi EdltUv)ankt;RtatamfedImsuTedaysarEtflk;rbs;vatUv)anFak;cuHenaHenAEtsitenAkgskenAkgkariybriecTbnab; ehIyflk;rbs;va)anekIneLIg .

karTTYlsal;CacMNay24> enAeBlsniFitUv)anlk; tMlKNenynsniFienaHtUv)anTTYlsal;Ca cMNaykgRKa

Edl)anBak;BneTAnwgcMNUlEdl)anTTYlsal;Edr. cMnYntYelxnkarcuHbnytMlsniFi

mkRtwmfedImsuT nig ral;karxatbg;sniFi tUv)anTTYlsal;CacMNaykgRKaEdl)anekIteLIg. cMnYntYelxnkarkt;RtabRBaas;mkvijNamYynkarbnytMlsniFi edaysarmankarekIneLIgnUvfedImsuT tUv)anTTYlsal;Cakarkat;bnycMnYntYelxrbs;sniFiEdl)anTTYlsal;CacMNaykgRKa enAkgkariybriecTnRbtibtikarnkarkt;bRBaas;enaH .


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25> dMeNIrkarnkarTTYlsal;CacMNay nUvtMlKNenynsniFiEdl)anlk;ecjnaMeGaymankardak;bnSIKa rvagfedIm nig cMNUl .

26> sniFixHGactUv)anbBaleTAkgKNnIRTBskmepSgeTot ]TahrN_dUcCa sniFiEdl)an

eRbICasmasFatun RTBsm,ti eragcRk nig htbkrN_ Edlksagedaypal;edayshRKas. sniFiEdl)anbBalkgRTBskmtamrebobenH tUvTTYlsal;CacMNayeTAtamGayukaleRbIR)as;rbs;RTBskmenaH .

kMNt;bgaj27> r)aykarN_hirBavttUveFVIkMNt;bgajBI

k eKalneya)ayKNenyEdlGnuvtkgkarvaytMlsniFiedayrYmTaMgrUbmnfedImEdl)aneRbI

x tMlKNenysrubrbs;sniFi nigtMlKNenyenAkgcMNat;fak; EdlsmRsbeTAnwgshRKas

K tMlKNenyrbs;sniFiEdlkt;RtatamfedImsuTX cMnYnnkarkt;bRBaas;;;mkvijNamYy nkarbnytMlEdltUv)anTTYlsal;Ca

cMNUlenAkgRKa RsbeTAtam kfaxN 25

g kaleTs b RBwtikarN_NaEdlnaMeGaymankarkt;bRBaas;mkvijnUvkarbnytMlnsniFi RsbeTAtam kfaxN 25

c tMlKNenyrbs;sniFiEdl)ansnaTukeFVICavtFanaelIbMNul .

28> BtmanGMBItMlKNenyEdlrkSaTukenAkgcMNat;fak;xusKansniFiTaMgLay nig kMritTMhMnkarERbbYlRTBskmTaMgenH KWmansarRbeyaCn_sMrab;GkeRbIR)as;r)aykarN_hirBavt . cMNat;fak;TUeTAnsniFimandUcCa TMnij sMParpt;pg;dl;plitkm vtFatuedIm

kargarkMBugdMeNIrkar nigplitplsMerc . sniFirbs;Gkpt;pg;esvakm GacRKan;EttUv)anBiBNnafa CakargarkMBugdMeNIrkarb:ueNaH .

29> r)aykarN_hirBavttUveFVIikMNt;bgajTaMg k fedImsniFiEdltUv)anTTYlsal;CacMNaykgRKa


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x cMNayRbtibtikar EdlTak;TgeTAnwgcMNUl tUv)anTTYlsal;CacMNaykgRKaehIyEdltUv)ancat;fak;tamlkNrbs;va .

30> fedImsniFiEdl)anTTYlsal;CacMNaykgRKarYmman cMNayTaMgLayEdlBImuntUv)an

dak;bBaleTAkgkarvaytMlFatunanansniFiEdl)anlk; nig cMNayplitkmepSgEdlminTan;)anEbgEck nig cMnYnxusFmtanfplitkmrbs;sniFi . kaleTsrbs;shRKasGacGnuBaatieGaymankarbBalnUvcMNayepSgdTeTotdUcCa cMNayelIkarEckcayCaedIm.

31> shRKasxH eRbIR)as;TMrg;epSgsMrab;erobcMr)aykarN_lTplEdlbNaleGaymankarbgajcMnYnxusKa CMnYseGayfedImsniFiEdl)anTTYlsal;CacMNaykgRKa . Epktam

TMrg;epSgKaenH shRKastUvbgajcMnYncMNayRbtibtikarEdlTak;TgnwgcMNUlkgRKaehIyEdltUv)ancat;cMNat;fak;eTAtamlkNrbs;va . kgkrNIenH shRKastUvbgajnUvcMNayEdl)anTTYlsal;faCacMNaysMrab;vtFatuedIm nig rbs;sMrab;eRbIR)as; kMlaMgBlkm nig karcMNayelIRbtibtikar rYmCamYynwgcMnYnnkarERbbYlsuTnsniFikgRKa .

32> karcuHbBaIbnytMlmkRtwmfedImsuTnsniFi EdlkgenaH TMhM karTak;Tin b lkNrbs;va tMrUveGaymankMNt;bgajedayELkenAkgr)aykarN_hirBavt .

fcUlCaFrman33> sg;darKNenykm>>>>>> teTA. GgPaBKNenyEdlmankarGnuvtn_muntUv)anTTYlkarKaMRT.


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XYZ GROUP - r)aykarN_bMErbMrYlmUlniFimas;RTBsMrab;kariybriecTbBab;fTI 31 ExF qaM20-2KitCaBan;ktarUbiybN

20-2 20-1

cMeNj xatelIkarvaytMleLIgvijnRTBsMPar (X) X

cMeNj xatelIkarvaytMleLIgvijnkarbNak;Tun X (X)

lMeGognkarbrrUbiybNnr)aykarN_hirBavtrbs;shRKasbreTs (X)

(X)

cMeNj b xatEdlmin)anTTYlsal;kgr)aykarN_lTpl X

X

cMeNjsuTkgkariybriecT X XsrubcMeNj b xat Edl)anTTYlsal; X Xplb:HBal;nkarpas;breKalneya)ayKNeny X (X)

]TahrN_xagelIenH KUsbBaak;BIviFIsaRsEdlbgajBIbMErbMrYlmUlniFimas;RTB Edl

bgajBIcMeNj nig xat kgsmasFatuedayELknr)aykarN_hirBavt. eRkamviFIsaRsenHkarEksMrYlrvagsmtulcug nig edImRKanmUlFn FnbMrug nig cMeNjbgrdUcbgajnUvTMBrmun tUv)anbgajenAkgkMNt;sMKal;nr)aykarN_hirBavt.


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sg;darKNenykmk>7 elIkeLIgBIkarTamTar[cuHbBaIKNeny nig karbgajnUvr)aykarN_lMhUrsac;R)ak;. enHKWtMrUvkarmYykgc,ab;nRBHraCaNacRkkmK>k>7 enHmandak;bBalnUvral;kfaxNBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTI7 . sg;darenHRtUv)anerobcM[BisarEfmeToteday)anrYmbBalTaMgksaredImsMxan; nigkarENnaMsMrab;karGnuvtn_sg;darenHenAkgRBHraCaNacRkkm


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kgsg;darenHeRbIvaksB : shRKas : KWsMedAeTAelIRKb;sabnKNenyTaMgGs; EdlRtUv)antMrUveGayerobcMr)aykarN_hirBavtedayGnuelameTAtamsg;darKNenykm


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krNImYyEdlminKitBIlkNnskmPaBrbs;shRKas nigminKitfaetIsac;R)ak;GacRtUvcat;TukCaplitplnshRKasdUcCakrNICamYysabnhirBavt bya:gNa.shRKasRtUvkarsac;R)ak;;kgehtuplcaM)ac;dUcKa eTaHbIskmPaBenaHCamUldan

kgkarbegItR)ak;cMenjrbs; vaGacxusKakeday . shRKasnana RtUvkarsac;R)ak;sMrab;Rbtibtikarrbs;BYkeK sMrab;TUTat;bMNul nigedIm,Ipl;R)ak;cMenjeTAeGayvinieyaKinrbs;BYkeK . GaRsyehtuenHehIy eTIbsg;darenHtMrUveGayral;shRKasTaMgGs;dak;bgajr)aykarN_lMhUrsac;R)ak; .

plRbeyaCn_nBtmanlMhUrsac;R)ak;

3 r)aykarN_lMhUrsac;R)ak;mYy enAeBlEdlvaRtUv)aneRbIrYmCamYyr)aykarN_epSgeTotnr)aykarN_hirBavtenaH pl;nUvBtmanEdlGacpl;lTPaBdl;GkeRbIR)as;TaMgLay kgkarvaytMlelIbMErbMrYlnRTBskmsuTnshRKasmYy rcnasm


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RbeyaCn_sMrab;karRtYtBinitemIlTMnak;TMngrvagPaBEdlGacrkcMeNj)an niglMhUrsac;R)ak;suT nig\TiBlnbMErbMrYlfpgEdr.

niymny5 vaksBxageRkamEdlRtUv)aneRbIR)as;kgsg;darenHmanGtnyCak;lak;dUcteTAsac;R)ak; rYmmansac;R)ak;kgdnig R)ak;beBaIcrn

sac;R)ak;Rbhak;RbEhlCakarvinieyaKEdlmanryHeBlxI nig EdlGacbrCasac;R)ak;mkeRbI)anqab;rhs nig CakarvinieyaKEdlGacbrCasac;R)ak;edayGacdwgtMl)an nigmanhaniPytUctacnbMErbMrYltMl .

lMhUrsac;R)ak; CalMhUrcUYlniglMhUrecjnsac;R)ak; nig sac;R)ak;Rbhak;RbEhl.skmPaBRbtibti KWCamUldanskmPaBbegItcMNUlnshRKas nigskmPaBepSgeTot EdlminEmnCaskmPaBvinieyaK nig hirBab,Tan.

skmPaBvinieyaK KWCalTkmnigkarbBab;kareRbIR)as;nRTBskmryeBlEvg nigkarvinieyaKepSgeTotEdlmin)anrab;bBalnUvsac;R)ak;Rbhak;RbEhleLIy.

skmPaBhirBab,Tan CaskmPaBTaMgLayEdleFVIeGaymankarERbRbYldl;TMhM nigsmasPaBnRTBmas;PaKhunnigkmIrbs;shRKas.

sac;R)ak;nigsac;R)ak;Rbhak;RbEhl6 sac;R)ak;Rbhak;RbEhl RtUv)anrkSaTukedIm,IeRbIR)as;kgeKalbMNgTTYl)anCasac;R)ak;kgryxI CaCagsMrab;karvinieyaKbeFVIGVIepSgeTot. edIm,IeFVIeGaykarvinieyaKmYy

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Cambodia Accounting Stadard in Khmer1

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