PERBANKAN SYARIAH_2010

8/9/2019 PERBANKAN SYARIAH_2010

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ZH^NMCDMC Q[M^KMO

Feho 0 Mnlxe Gofbx~ Mcqof~k



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LHBKCKQK NMCDLHBKCKQK NMCD

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/Zq=# Nx|k~ ># XX Cf#=:&=;;?+



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ZH^NMCDMC Q[M^KMO "

NMCD Q[M^KMO

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NMCD Q[M^KMO QHNMGMK EHINMGM KC\HÎMLKMQK

DHXMCGMC



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Kqemika Nmcdq+#



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em{mcmc q{m~kmo#



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lk Kclfchqkm#



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XXQ Nmcd Dfcrhcqkfcme nh~`xiemo >7 lmc NZ^Q

nh~`xiemo =1=#

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\KC@MXMC [X^KLKQ ZH^NMCDMC Q[M^KMO LK

KCLFCHQKM

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oklxz ~md{m| nmc{md



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DHNH^M\MC \HÔMLMZ QKQ\HI ZH^NMCDMC

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Kqemi dh lmemi z~flxd zh~nmcdmc



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=# Mdml \k|kzmc /me)Wmlkmo+

># Mdml @xme Nhek /me)Nmk +

1# Mdml NmgkO

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ZH^NMCLKCGMC MDMLLHCGMC ZH^KDM\MC



=#Zhcgh~|kmc

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/ Zqe#=1=1 +



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mgmim+



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2# Qmoc{m

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=# Zm~m Zkomd

># Zh~c{m|mmc

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=# Qhzmdm|

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1# Ome |h~|hc|x

<# Omeme / Zqe#=1>:+



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l# Q{m~m| ihcgkdm|c{m mdml#



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7n# Q{m~m| dhmnqmomc#

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zhc{h~momc#



7a# Q{m~m| nh~emdxc{m mdknm| oxdxi#

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) Mlmc{m Dhzhikekdmc

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f~mcg emkc#



?# NHC\XD)NHC\XD ZH^C[M\MMC DHOHCLMD#

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;# A M A M\ DHOHCLMD

Zmdqmmc#

Zhckzxmc#

Dhdokembmc#

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=:# Q MM\ \H^ AKZ\MC[M MDML

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==# Qxinh~

Mdml Zh~kdm|mc

=# Qkdmz |kclmd {mcg

lklmqm~dmc q{m~km|

># Zh~qh|x`xmc {mcg

|klmd ihemcggm~

q{m~km|

=# Zh~`mc`kmc

># Xclmcg)xclmcg

/Zqe#=>11+



=># Mqmq)mqmq

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=# Mqmq Kemokmo

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<# Mqmq dhmlkemc

8# Mqmq dh~hemmc

2# Mqmq dh`x`x~mc lmc

dhnhcm~mc

7# Mqmq |h~|xekq

=# Zh~`mc`kmc {g qmo mlmemo

xclmcg)xclmcg

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<# Mqmq dhzh~am{mmc

8# Mqmq dhdxm|mc ihcgkdm|

2# Mqmq zh~qmimmc oxdxi

7# Mqmq dhqhkinmcgmc

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;# Mqmq if~me

=:# Mqmq dhzm|x|mc



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{

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{ Kcrhq|mqk doxqxq



Zhc`hemqmc @hckq Mdml Ixlom~mnmo

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ixlom~mnmo+



Qdhim Ixlom~mnmo

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=# Ihc{kizmc lmcm

< Nmgk omqke

/Qhqxmk lg Ckqnmo+

> Zhc{mex~mc lmcm dzl

cmqmnmo ik|~m

1 Nmgk Omqke

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Zhikc`mi

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Z~flxd|kb

Cmqmnmo

Zhc{kizmc

Nmcd



Kizehihc|mqk Z~kcqkz Wmlkmo lmc Ixlom~mnmo

lmemi Z~flxd

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;&=;&ZNK&>::7 @f QHNK Cf# =:&=<&LZnQ |h~|mcggme=7 Im~h| >::?+

# /Ome ?;);= ZQK+

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1# Lhzfqk|f0 Ixlom~mnmo /Zmqme 1 ZNK Cf# ;&=;&ZNK&>::7 @f QHNK Cf# =:&=<&LZnQ |h~|mcggme=7 Im~h| >::?+# /Ome ?;);= ZQK+



Z^FLXD ZHINKM[MMC DFCQXI\KB



QDKI NMK² ME)IX^MNMOMO

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dhzmlm cmqmnmo

½ Dfc|~md om~xq qmo qhqxmk ~xdxcc{m

½ Dfc|~md nhnmq lm~k ~knm ½ Zhc`xme ihc`hemqdmc dfclkqk nm~mcg

dhzmlm zhinhek

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Mzekdmqk zmlm zh~nmcdmc 0

½ Zhinkm{mmc xc|xdzhinhekmc nm~mcg% nmkdxc|xd lmemi chgh~kimxzxc exm~ chgh~k



Q{m~m|> Zhinkm{mmc Ix~mnmomo

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mlikckq|~mqkc{m lk nmcd q{m~kmo#



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1# Zhcfemdmc cmqmnmo |h~omlmz nm~mcg dm~hcm nh~nmgmk

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Qdhim Me)



Ix~mnmomo

> Mdml @xme Nhek

2 Nm{m~

=# Chgfqkmqk lmc

zh~q{m~m|mc

1 Nhek nm~mcg <# Dk~ki

8# \h~kim

nm~mcg "Lfdxihc

Qxzzekh~

Nmcd Zhikc`mi



Kizehihc|mqk Mdml Ix~mnmomo lmemi

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Ekom|0 ZQK ome ==8 ==7#

NMK² MQ)QMEMI



NMK MQ)QMEMI

Nmk Mq)Qmemi 0

½ Mlmemo zhinhekmc nm~mcg

{mcg lkqh~modmc lk

dhixlkmc om~k qhihc|m~m

zhinm{m~mc lkemdxdmc lkixdm#

½ Lmqm~ Oxdxi 0

Me)Nm}m~mo >?>

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½ Zhinhek & Ixqemi

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½ Nm~mcg & Ixqemi bkok

½ Xamzmc & Qkgom|

Mzekdmqk zmlm

zh~nmcdmc 0 ½ Zhinkm{mmc nm~mcg nmgk

zh|mck m|mx kclxq|~k



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n# Me)Ixqemi Bkkok /Nm~mcg+

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>+O

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impomn Q{mbkK ihinfehodmc zhc{h~momc qhgh~m#8+ Nfeho ihchc|xdmc wmd|x lk imqm {mcg mdmc lm|mcg

xc|xd zhc{h~momc nm~mcg#



2+ \hizm| zhc{h~momc% nmowm zkomd)zkomd {mcg nh~dfc|~md om~xq ihcxc`xd |hizm|

{mcg lkqhzmdm|k lk imcm nm~mcg om~xqlkqh~modmc#

7+ Zhcggmc|kmc ixqemi b kkok lhcgmc nm~mcg

emkc# Zm~m xemim ihem~mcg ixqemi bkkoklhcgmc nm~mcg emkcc{m% dhaxmek lmemi omeqzhqkbkdmqk lmc dxmek|mq {mcg qmim%ihqdkzxc qxinh~c{m nh~nhlm#



Qmemi Zm~meheIhemdqmcmdmc lxm |~mcqmdqk nmk mq)qmemi

mc|m~m nmcd lmc cmqmnmo% lmc mc|m~m nmcd

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Q{m~m| {mcg om~xq lkzhcxok0 Zhemdqmcmmc

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Qhlmcgdmc lmemi qmemi om~xq ihihcxok q{m~m|

qhnmgmk nh~kdx|0=+ Zhcgxdx~mc lmc qzhqkbkdmqk nm~mcg {mcg ̀ hemq#

>+ Mlmc{m dh~klommc {mcg x|xo mc|m~m dhlxm nhemozkomd#



Qdhim Nmk² Mq)Qmemi

< Dk~ki zhqmcmc

1 Dk~ki

Lfdxihc

># Zhihqmcmc

nm~mcg Cmqmnmo

" Nm{m~ |xcmk

8 Nm{m~

=# Chgfqkmqk

lhcgmc D~k|h~km

Nmcd

CmqmnmoQxzzekh~

zhqmcmc



Kizehihc|mqk Mdml Qmemi lmemi


Zh~nmcdmc Q{m~kmo#


Ekom|0 ZQK ome ==7 ==;#

Nmk² Me)Kq|kqocm²



Nmk Me Kq|kqocm

Nmk me)Kq|kqocm² 0

½ Mlmemo dfc|~md

zhc`xmemc mc|m~m

zhinhek lmc zhinxm|

nm~mcg#

½ Lmqm~ Oxdxi 0

Me)Nm}m~mo >?>

^xdxc 0 ½ Zhc`xme

½ Zhinhek

½ Iflme m|mx xmcg

½ Nm~mcg ½ Xamzmc

Mzekdmqk zmlm

zh~nmcdmc 0

½ Zhinkm{mmc nm~mcg nmgkzh|mck m|mx kclxq|~k



Zhclmzm| xemim ||g Kq|kqocm Impomn Omcmbk0 Kq|kqocm |h~imqxd mdml {mcg

lkem~mcg dm~hcm nh~|hc|mcgmc lhcgmc qhimcgm|nmk qham~m }k{mq# Ih~hdm nh~m~gxihc|mqk nmowmzfdfd dfc|~md zhc`xmemc om~xq mlm lmc lkikekdkzhc`xme% lkimcm ome kck |klmd lk`xizmk lmemikq|kqocm#

Cmixc lhikdkmc impomn

Omcmbk ihc{h|x`xkkq|kqocm m|mq lmqm~ kq|kqomc dm~hcm memqmc)memqmc

qnn0

m# Imq{m~mdm| |hemo ihiz~md|kdmc nmk me)kq|kqocm

qham~m exmq lmc |h~xq)ihch~xq |mczm mlm



n# Lmemi q{m~kmo lkixcgdkcdmc mlmc{mzhc{kizmcgmc |h~omlmz }k{mq nh~lmqm~dmc

kìm xemim#a# Dhnh~mlmmc nmk me)kq|kqocm lklmqm~dmc m|mq

dhnx|xomc imq{m~mdm|#

l# Nmk me)kq|kqocm qmo qhqxmk lhcgmc m|x~mcxixi ihcghcmk dhnfehomc dfc|~md qhemim|klmd nh~|hc|mcgmc lhcgmc cmqo m|mx m|x~mcq{m~kmo#



Qhnmgkmc bx}mom dfc|hizf~h~ nh~zhclmzm| nmowmnmk me)kq|kqocm mlmemo qmo m|mq lmqm~ }k{mq lmcm|x~mc xixi q{m~kmo% feho dm~hcm ihimcg `xmenhek nkmqm lmc qk zhc`xme mdmc imizxihcgmlmdmc nm~mcg |h~qhnx| zmlm qmm|zhc{h~momc#

Dhixcgdkcmc |h~`mlk zh~qhekqkomc m|mq `hckq lmcdxmek|mq nm~mcg lmzm| lkikckimedmc lhcgmczhcamc|ximc qzhqkbkdmqk lmc xdx~mc)xdx~mc qh~|mnmomc im|h~kme zhinxm|mc nm~mcg |h~qhnx|#

Qdhim Nmk me Kq|kqocm²



Qdhim Nmk me)Kq|kqocm²

= Zhqmc ># Nhek

1# @xme

Zhcgxqmom

Cmqmnmo

Nmcd



Kizehihc|mqk Mdml Kq|kqocm lmemi


Zh~nmcdmc Q{m~kmo#


Ekom|0 ZQK ome ==; =>:#

K` ~ / w +



` / +

Zhcgh~|kmc 0 ½ Mdml zhikclmomc omd gxcm

m|mq nm~mcg m|mx `mqm% ihemexkzhinm{m~mc xzmo qhwm%|mczm lkkdx|k lhcgmczhikclmomc dhzhikekdmc m|mqnm~mcg k|x qhclk~k#

½ @hckq K`m~mo 0 K`m~mo

K`m~mo Ixc|mokmnk||miekd /KIN\+Lmqm~ Oxdxi 0

½ Me)Nm}m~mo >11



Imcbmm| lmc ~kqkdf lmemi K`m~mo Nmcd mdmc ihclmzm|dmc dhxc|xcgmc qhwm lmc

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^kqkdf K`m~mo0

m# Lh b mxe|0 cmqmnmo |klmd ihinm{m~ akakemc lhcgmcqhcgm`m#

n#^xqmd0 mqh| k`m~mc ~xqmd qhokcggm ihc{hnmndmczhihekom~mmc nh~|minmo#

a# Nh~ohc|k0 cmqmnmo nh~ohc|k lk |hcgmo dfc|~md lmc|klmd imx ihinhek mqh| |h~qhnx|#



Q{m~m|> Zhinkm{mmc K`m~mo

m# Nmcd lmzm| ihinkm{mk zhcgmlmmmc fn{hdqhwm nh~xzm nm~mcg {mcg |hemo lkikekdk nmcdm|mx nm~mcg {mcg lkzh~feho lhcgmc ihc{hwm

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n# Fn`hd lmc imcbmm| nm~mcg qhwm om~xq lmzm|lkckemk lmc lkklhc|kbkdmqk qham~m qzhqkbkd lmclkc{m|mdmc lhcgmc `hemq |h~imqxdzhinm{m~mc qhwm lmc `mcgdm wmd|xc{m



a# Nmcd wm`kn ihc{hlkmdmc nm~mcg qhwm%ihc`mikc zhihcxomc dxmek|mq imxzxcdxmc|k|mq nm~mcg qhwm% qh~|m dh|hzm|mc

wmd|x zhc{hlkmmc nm~mcg qhwm qhqxmkdhqhzmdm|mc

l# Nmcd wm`kn ihcmcggxcg nkm{mzhihekom~mmc nm~mcg&mqh| qhwm {mcgqkbm|c{m im|h~kke lmc q|~xd|x~me qhqxmk

lhcgmc dhqhzmdm|mch# Nmcd lmzm| ihwmdkedmc dhzmlm cmqmnmo

xc|xd ihcam~kdmc nm~mcg {mcg mdmclkqhwm feho cmqmnmo



b # Cmqmnmo wm`kn ihinm{m~ qhwm qham~m|xcmk% ihc`mgm dhx|xomc nm~mcg qhwm%lmc ihcmcggxcg nkm{m zhihekom~mmc

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dh~xqmdmc nm~mcg qhwm {mcg |h~`mlk nxdmcdm~hcm zhemcggm~mc zh~`mc`kmc m|mx

dhememkmc cmqmnmo#



Nh~mdok~c{m Imqm Qhwm

/Demxqxem lmemi Zhinkm{mmc K`m~mo+{ Imqm qhwm mdmc nh~mdok~ mzmnkem0

=# @mcgdm wmd|x qhwm nh~mdok~ qhnmgmkimcm

lkimdqxl lmemi Mdml% m|mx># \klmd |h~`mlk dhqhzmdm|mc m|mq zhckc`mxmc

dhinmek Om~gm Qhwm% m|mx

1# Fn{hd Qhwm ixqcmo% m|mx<# CMQMNM O |klmd lmzm| ihihcxok

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Mdml#



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dhzmlm NMCD mzmnkem imqm qhwm nh~mdok~#

># CMQMNM O nh~`mc`k xc|xd ihcghinmekdmc Fn{hd Qhwm

dhzmlm NMCD |h~imqxd lmc |klmd |h~nm|mq zmlm zh~mem|mc lmczh~ehcgdmzmc |minmomc {mcg |hemo ihc`mlk nmgkmc Fn{hdQhwm qhnmgmkimcm lkimdqxl lmemi Mdml lmemi dhmlmmcnmkd% qheminm|)eminm|c{m =< hizm| nhemq+ om~k dmehclh~ qh`mdnh~mdok~c{m imqm qhwm#

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`kdm mlm#

Qdhim me)K`m~mo



`

> Nhek Fn{hd Qhwm

Qhwm

M# Ikekd= Zhqmc Fn{hd

Qhwm

Qxzzekh~

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Fn{hd Qhwm

1 Nm{m~ Qhwm





Zh~nmcdmc Q{m~kmo#


Ekom|0 ZQK ome =>2 =>?#

K`m~mo Ixc|mokm Nk|miekd /KIN\+



K`m~mo Ixc|mokm Nk|miekd /KIN\+

Zhcgh~|kmc 0 ½ Mdml zhikclmomc omd

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Lmqm~ Oxdxi 0 ½ Me)Nm}m~mo >11

Mzekdmqk zmlm

zh~nmcdmc 0 ½ Nhc|xd {mcg nmc{md

lkgxcmdmc mlmemo 0

½ K`m~mo me)Ixc|mokmNk||miekd lhcgmc

oknmo

½ K`m~mo wk|o Z~fikqh |f

Qhee



Q{m~m|> Zhinkm{mmc KIN\

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n# Zhemdqmcmmc KIN\ omc{m lmzm| lkemdxdmc qh|hemo

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Qdhim me)K`m~mo Ixc|mokm



Nk||miekd

> Nhek Fn{hd Qhwm

N# Ikekd

M# Ikekd= Zhqmc Fn{hd

Qhwm

Qxzzekh~

Cmqmnmo

Nmcd

Fn{hd Qhwm

1 Nm{m~ Qhwm





Zh~nmcdmc Q{m~kmo#


Ekom|0 ZQK ome =>?#



] m~lo]m~lo mlmemo zkc`mi)ihikc`mi lmcm |mczm

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z


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l e Z n d Q k o



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z g z

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88



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=# M~nk|~mqh ml ofa% mlmemo nhc|xd m~nk|~mqh {mcg nxdmc ehinmgm% ihemkcdmc lknhc|xdzmlm qmm| qhcgdh|m |h~`mlk qhokcggm mdmc

nxnm~ dh|kdm qhcgdh|m qxlmo lmzm|lkqhehqmkdmc#

># M~nk|~mqh kcq|k|x|kfcme% mlmemo nhc|xdm~nk|~mqh nh~xzm ehinmgm% ikqmec{m NMCK%NMZIK% lmc NMQ[M^CMQ#

@hckq Zh~`mc`kmc M~nk|~mqh



=# Zma|xi lh Afiz~fik||hclf% mlmemozh~c`mc`kmc m~nk|~mqh {g lknxm| feho zm~m zkomdqhnhexi qxm|x qhcgdh|m |h~`mlk# Nkmqmc{mihc{m|x lhcgmc zh~`mc`kmc zfdfd% {mk|xlhcgmc zhcamc|ximc demxqxem m~nk|~mqh

># Ma|m Dfiz~fikq% mlmemo zh~`mc`kmc m~nk|~mqh {mcg lknxm| qh|hemo qxm|x qhcgdh|m |h~`mlk#

Am|m|mc0Zh~`mc`kmc m~nk|~mqh wm`kn lklmb|m~dmcdhzmlm Nmlmc M~nk|~mqh {mcg lk|xc`xd%

ikqmec{m NMCK% doxqxq xc|xd qhcgdh|m lkNmcd Q{m~kmo nkmqmc{m mdmc ihimdmk Nmlmc M~nk|~mqh Q{m~kmo Cmqkfcme /NMQ[M^CMQ+

[x~kqlkdqk NMQ[M^CMQ



=# Lkqzx|h ^hqfex|kfc Zhc{hehqmkmc qhcgdh|m {mcg |kinxe lmemioxnxcgmc zh~lmgmcgmc% kclxq|~k% dhxmcgmc% `mqmlee% lkimcm zm~m zkomd qhzmdm| qham~m |h~|xekqxc|xd ihc{h~modmc zhc{hehqmkmc dhzmlm

NMQ[M^CMQ# Lmemi ome kck mlmemo qhcgdh|m lknklmcg hdfcfik q{m~kmo

># Ehgme Nkclkcg FzkckfcIhinh~kdmc qxm|x zhclmzm| {mcg ihcgkdm|

|mczm mlmc{m qxm|x qhcgdh|m ihcghcmk qxm|xzh~qfmemc nh~dhcmmc lhcgmc zh~`mc`kmc m|mqzh~ikc|mmc zm~m zkomd

Q{m~m| {g om~xq lkzhcxok feho M~nk|h~

/Zq => XX Cf# 1:&;;+



=# amdmz ihemdxdmc |kclmdmc oxdxi4># nh~xix~ zmekcg ~hclmo 18 |moxc4

1# |klmd ihizxc{mk oxnxcgmc dhexm~gm qhlm~mo m|mxqhihclm qmizmk lhcgmc lh~m`m| dhlxm lhcgmc qmemo

qm|x zkomd nh~qhcgdh|m4<# |klmd ihizxc{mk dhzhc|kcgmc bkcmcqkme m|mx

dhzhc|kcgmc emkc m|mq zx|xqmc m~nk|~mqh4 lmc

8# ihikekdk zhcgmemimc qh~|m ihcgxmqmk qham~m md|kb lknklmcgc{m zmekcg qhlkdk| =8 |moxc#

Am|m|mc0 Omdki% `mdqm% zmck|h~m lmc zh`mnm| zh~mlkemcemkcc{m |klmd lmzm| lk|xc`xd m|mx lkmcgdm| qhnmgmkm~nk|h~

Z~fqhlx~ Nh~mam~m lk NMQ[M^CMQ



Zhc{hehqmkmc qhcgdh|m lk Nmq{m~cmq% lmzm|lknmgk ihc`mlk 1 |momzmc% {mk|x0

=# Zhclmb|m~mc

># Z~fqhlx~ zhc{hehqmkmc

1# Hdqhdxqk Zx|xqmc

=# Zhclmb|m~mc



m# Qhnhexi qhcgdh|m / zma|xi lhafiz~fik||hclf+% lhcgmcihcamc|xidmc M~nk|~m|kfc Aemxqh

m|mx zh~`mc`kmc m~nk|~mqh {mcg|h~zkqmo lm~k zh~`mc`kmc zfdfd#

n# Qh|hemo qhcgdh|m /md|m dfiz~fikq+

># Z~fqhlx~ Zhc{hehqmkmc



m# Zhclmb|m~mc qx~m| zh~ifofcmc m~nk|~mqh {mcgihixm| 0 Cmim ehcgdmz lmc |hizm| |kcggme m|mx|hizm| dhlxlxdmc zm~m zkomd% x~mkmc qkcgdm||hc|mcg qhcgdh|m% lmc |xc|x|mc#

n# Lhcgmc ihemizk~dmc zh~`mc`kmc doxqxq {mcgihc{h~modmc zhc{hehqmkmc qhcgdh|m dhzmlmNMQ[M^CMQ m|mx zh~`mc`kmc zfdfd {mcg ihixm|m~nk|~m|kfc aemxqh#

a# Zhch|mzmc&zhcxc`xdmc m~nk|h~ /|xcggme&im`hekq+l# Zhcmwm~mc zh~lmimkmc% {mcg mzmnkem lk|h~kim

m~nk|h~ ihinxm|dmc md|m zh~lmimkmc lmc mzmnkem|klmd lk|h~kim% imdm lkemc`x|dmc lhcgmczhih~kdqmmc#

h# Zhih~kdqmmc qhcgdh|m#

b# Zx|xqmc M~nk|~mqh#

1# Hdqhdxqk Zx|xqmc M~nk|~mqh



m# Zx|xqmc {mcg qxlmo lk|mclm|mcgmck m~nk|h~ nh~qkbm| b kcme mcl nkclkcg#

n# Qmekcmc f|hc|kd zx|xqmc lkqh~modmc lmc lklmb|m~dmclk dhzmck|h~mmc ZC#

a# Nkemimcm zx|xqmc |klmd lkemdqmcmdmc qham~mqxdm~hem% imdm lkemdqmcmdmc nh~lmqm~dmc zh~kc|modh|xm ZC#

Am|m|mc0 Nh~lmqm~dmc Qx~m| Hlm~mc Imodmimo

Mgxcg Cf# > \moxc >::?% bkm| hdqhdxqk |h~omlmzZx|xqmc NMQ[M^CMQ lknh~kdmc feho Dh|xmZhcgmlkemc Mgmim {mcg lmh~mo oxdxic{m ihekzx|k|hizm| |kcggme \h~ifofc#

Z~kcqkz)z~kcqkz zh~qklmcgmc lmemi

NMQ[M^CMQ



m# Zhih~kdqmmc zh~dm~m lkemdxdmc fehoIm`hekq M~nk|h~#

n# Qhlh~omcm lmc zhcxo dhdhexm~gmmc gxcmihcamzmk dhqhzmdm|mc zhc{hehqmkmcqhcgdh|m qham~m mlke% nk`mdqmcm lmclkqhzmdm|k nh~qmim#

a# Qklmcg)qklmcg lkemdxdmc qham~m |h~|x|xz#

l# Zhc{hehqmkmc zh~dm~m ihcgx|mimdmcz~kcqkz lmimk&kqemo#



h# @kdm zh~lmimkmc |klmd |h~amzmk% z~fqhqzhih~kdqmmc lkemc`x|dmc qhnmgmkimcmomec{m zhih~kdqmmc lk Zhcgmlkemc ~hqik

lhcgmc ihinh~kdmc dhqhizm|mc dhzmlmzm~m zkomd qham~m mlke&qhkinmcg#

b # Zx|xqmc lkminke m|mq lmqm~ ixq{mwm~moIm`hekq M~nk|h~ lhcgmc ihcgkclmodmc|xc|x|mc q{m~km| Kqemi#

Zhc{hehqmkmc Qhcgdh|m lk ZM



Zmlm mwmec{m ZM |klmd ihikekdkdhwhcmcgmc xc|xd ihc{hehqmkdmcqhcgdh|m lk nklmcg hdfcfik q{m~kmo#

Ixcaxec{m XX Cf# 1&>::2 {mcgih~xnmo XX Cf# 7&=;?;% ihizh~exmqdhwhcmcgmc ZM xc|xd lmzm|

ihch~kim% ihih~kdqm% lmc ihix|xqqhcgdh|m lk nklmcg hdfcfik q{m~kmo%|h~imqxd qhcgdh|m zmlm nmcd q{m~kmo#

Ekcgdxz Zh~exmqmc Dhwhcmcgmc ZM /Zmqme <;

ox~xb k+



Zhc`hemqmc Zmqme <; Ox~xb k Xclmcg)Xclmcg Cfif~ 1 \moxc >::2 {mcglkimdqxl lhcgmc Hdfcfik Q{m~kmo mlmemozh~nxm|mc m|mx dhgkm|mc xqmom {mcg

lkemdqmcmdmc ihcx~x| z~kcqkz q{m~kmo%ihekzx|k 0 m# nmcd q{m~kmo% n# mqx~mcqkq{m~kmo% a# ~hmqx~mcqk q{m~kmo% l# ~hdqmlmcmq{m~kmo% h# fnekgmqk q{m~kmo lmc qx~m|nh~om~gm nh~`mcgdm ihchcgmo q{m~kmo% b # qhdx~k|mq q{m~kmo% g# zhinkm{mmc q{m~kmo% o# zhgmlmkmc q{m~kmo% k# Lmcm zhcqkxc ehinmgmdhxmcgmc q{m~kmo% #̀ nkqckq q{m~kmo% lmc d# ehinmgm dhxmcgmc ikd~f q{m~kmo



Mlmc{m zhcgx~mcgmc qham~m qkq|him|kq |h~omlmzdfizh|hcqk mnqfex| Zh~mlkemc Mgmim#

Mlmc{m zhcgx~mcgmc dfizh|hcqk mnqfex| qham~mqkq|him|kq lk|xc`xddmc feho Zmqme 88 XX Cf# >=

\moxc >::? {mcg ihinh~kdmc dhqhizm|mc nmgkZh~mlkemc Xixi xc|xd ihc{hehqmkdmc qhcgdh|m lknklmcg Zh~nmcdmc Q{m~kmo#

Lk qkqk emkc mlmc{m dh|hc|xmc {mcg lhikdkmc `xq|~x

qhqxmk lhcgmc mqmq dhnhnmqmc nh~dfc|~md {mcgnh~emdx lmemi zhc{hehqmkmc qhcgdh|m dhzh~lm|mmclmemi oxdxi zh~`mc`kmc



Zhc{hehqmkmc ihemexk Zh~mlkemc Xixiomc{m lmzm| lk|hizxo qhzmc`mcglkzh~`mc`kdmc feho zm~m zkomd lmemi

mdml lmc zhc{hehqmkmcc{m |klmd nfehonh~|hc|mcgmc lhcgmc Z~kcqkz Q{m~kmo#

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