Project report on Working Capital Word

7/23/2019 Project report on Working Capital Word

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Fgjrhjrv

Fmesrhp Jg* Bhvfpdsrdgj Sekh Jg*

Fmesrhp ‖ D Djrpgbxfrdgj 5 / 0

Djbxvrpt spgadnh 6 / 8

Fgosejt spgadnh 1 / =

Spgbxfr Spgadnh 4 / 50

Fmesrhp ‖ DD Phvhepfm Ohrmgbgngkt 56 / 52

Jhhb agp rmh vrxbt

Gìhfrdqhv ga rmh vrxbt

Vgxpfhv ga bere

Vfgsh ! Ndodrerdgjv ga rmh vrxbt

Fmesrhp ‖ DDD Bere Ejentvdv ejb Djrhpsphrerdgj 58 / 88

Fmesrhp ‖ DQAdjbdjkv !

Vxkkhvrdgjv

81 / 8;

Fgjfnxvdgj 8=

Ejjh}xph 84 / 1=

@d`ndgkpesmt 14

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DJRPGBXFRD

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DJRPGBXFRDGJ

Adjejfden Oejekhohjr dv rmer oejekhpden efrdqdrt {mdfm dv fgjfhpjhb {drm rmh

snejjdjk ejb fgjrpgnndjk ga rmh adpo—v adjejfh* Adjejfh dv gjh ga rmh agxjberdgjv ga enn

ldjbv ga hfgjgodf efrdqdrdhv* Adjejfh dv rmh ndah/`nggb ga e `xvdjhvv* Rmh adjejfden oej/

ekhohjr vrxbt bhenv {drm rmh spgfhvv ga spgfxpdjk jhfhvvept adjejfden phvgxpfh ejb

rmhdp ixbdfdgxv xvh {drm e qdh{ rg oe}dodydjk rmh qenxh ga rmh adpo ejb rmhph `t rmh qenxh

ga rmh g{jhpv d*h* huxdrt vmeph mgnbhpv dj e fgosejt* Spefrdfdjk oejekhpv eph djrhphvr

dj rmdv vxìhfr `hfexvh eogjk rmh ogvr fpxfden bhfdvdgjv ga rmh adpo eph rmgvh {mdfm ph/

nerh rg adjejfh. ejb ej xjbhpvrejbdjk ga rmh rmhgpt ga adjejfden oejekhohjr spgqdbhv

rmho {drm fgjfhsrxen ejb ejentrdfen djvdkmrv rg oelh rmgvh bhfdvdgjv vldnnaxnnt*

ADJEJFDEN OEJEKHOHJR

Adjejfden Oejekhohjr hohpkhb ev e bdvrdjfr adhnb ga vrxbt er rmh rxpj ga rmdv

fhjrxpt oejt hodjhjr shpvgjv bhadjhb dr dj rmh agnng{djk {etv*

BHADJDRDGJV9 /

Effgpbdjk rmh @GJJHQDNH EJB BH[HT9‟ Adjejfdjk fgjvdvrv dj rmh pdvdjk.

spgqdbdjk ejb oejekdjk ga enn rmh ogjht. fesdren gp axjbv ga ejt ldjb rg `h xvhb dj

fgjjhfrdgj {drm rmh `xvdjhvv‟*

Effgpbdjk rg Spga*HYPE VGNGOEJ9‟Adjejfden Oejekhohjr dv fgjfhpjhb {drm

rmh haadfdhjr xvh ga ejt dosgprejr hfgjgodf phvgxpfh. jeohnt fesdren axjbv‟*

6



ADJEJFH AXJFRDGJV9 /

Dr oet `h bdaadfxnr rg vhseperh rmh adjejfh axjfrdgjv apgo spgbxfrdgj. oeplhrdjk

ejb grmhp axjfrdgjv. `xr rmh axjfrdgjv rmhovhnqhv fej `h phebdnt dbhjrdadhb* Rmh

axjfrdgjv ga pedvdjk axjbv djqhvrdjk rmho dj evvhrv ejb bdvrpd`xrdjk phrxpjv hepjhb apgo

evvhrv rg vmephmgnbhpv eph phvshfrdqhnt ljg{j ev*

5* Ngjk ‖ rhpo evvhrv/od} -gp$ Djqhvrohjr Bhfdvdgj

0* Fesdren ‖ Od} -gp$ Adjejfdjk Bhfdvdgj

6* Spgadr enngferdgj -gp$ Bdqdbhjb Bhfdvdgj

2* Vmgpr ‖ rhpo evvhr ‖Od} -gp$ Nduxdbdrt Bhfdvdgj

KGENV GA ADJEJFDEN OEJEKHOHJR

† Oe}dodyh rmh qenxh ga rmh adpo rg drv huxdrt vmephmgnbhpv*

† Oe}dodyerdgj ga spgadr

† Oe}dodyerdgj ga hepjdjkv shp vmeph*

† Oe}dodyerdgj ga phrxpj gj huxdrt -bhadjhb ev huxdrt hepjdjkv'jhr {gprm$

† Oedjrhjejfh ga nduxdb evvhrv dj rmh adpo*

† Hjvxpdjk oe}doxo gshperdgjen haadfdhjft rmpgxkm snejjdjk bdphfrdjk ejb fgjrpgn/

ndjk ga rmh xrdndyerdgj ga rmh axjbv*

† @xdnbdjk xs ga ebhuxerh phvhpqhv agp adjejfdjk kpg{rm ejb h}sejvdgj*

2



DJBXVRPT SPGADNH

Vxkep fejh dv gjh ga rmh dosgprejr fpgsv agp rmh Djbdej aepohp* Vxkep ejb

Idkkhpt eph rmh oedj spgbxfrv rmer {h khr apgo Vxkepfejh* Grmhp spgbxfrv vxfm

ev @dgkevhv agp djbxvrpden xvh. Ognevvhv agp bdvrdnnhpt. adnrhp felh. Oxb ev ej

gpkejdf oejxph ejb kphhj nheqhv {drm rgsv agp ferrnh ahhb eph envg eqedne`nh ev

`t spgbxfrv `hfexvh ga dr—v oxnrd xvhv Vxkepfejh mev snethb fpxfden pgnh dj

Djbdej hfgjgot {drm pv*03333 fgphv rxpjgqhp ejb {dbrm 283 odnnv spgqdbdjk

evvdvrejfh rg 28 odnndgj vxkep fejh aepohpv ejb 0 odnndgj Vxkepfejh aepohpv ejb

0 odnndgj {gplohj bdphfrnt ejb djbdphfrnt*

Dj E*S* vxkep djbxvrpt dv ej dosgprejr Ekpg/èvhb djbxvrpt. gffxstdjk rmh

vhfgjb sgvdrdgj jh}r rg rh}r rdnh djbxvrpt* Rmh ejjxen fxnrdqerhb ephe dv e`gxr5*44 nefl mhfrephv {drm e tdhnb ga 524*28 neflv ga rgjhv bxpdjk 41/4;* Er sphvhjr.

rmhph eph 61 vxkep aefrgpdhv dj rmh vrerh ejb 83( ga rmho eph dj fg/gshperdqh

vhfrgp* Rmh fg/gshperdqh vxkep xjdrv dj rmh vrerhv meqh `hhj vxaahpdjk bxh rg

nefl ga ebhuxerh fejh dppdkerdgj aefdndrdhv. {gpldjk fesdren. `t/spgbxfr xrdndyerdgj.

h}fhvvdqh hosngtohjr hrf*.*

Rmh vxkep djbxvrpdhv {mdfm spgqdbh bdphfr hosngtohjr rg e`gxr 6 neflv

shpvgjv ga vxkep fejh agnng{hb `t @peydn ! Fxè* Vxkep fejh h}dvrhb dj Djbde

apgo 6333 @*F* Rmh fhjrph snefh ga gpdkdj ga vxkep fejh phkepbhb ev

Jgprmhevrhpj Djbdej. apgo vxkep fejh vhhov rg meqh `hhj rg Fmdje ejb grmhp

snefhv `t hepnt rpeqhnhpv ejb jg oej—v `hr{hhj 5=33 ejb 5;33 @*F* nerhp* Dr {ev

shjhrperhb rg Smdndssdjhv. Ih{e ejb grmhp snefhv* Efrxennt rmh {gpb vxkep

bhpdqhb apgo e Vejvlpdr {gpb „vmelpe‟*

Djbde {ev rmh {gpnb—v nepkhvr spgbxfhp ga vxkep fejh gffxsdhv e qhpt spdbh

snefh dj rmh {gpnb* Dj Djbde. rmh fxnrdqerdgj ga vxkep fejh dv 53.333 odnhv rgjhv*

Rmh eqhpekh tdhnb. `hdjk 81 rgjhv shp efph ga rgren fxnrdqerdjk nejb dv gffxsdhb `t

vxkep fejh fxnrdqerdgj* Vxkepfejh dv kpg{j dj enogvr enn sepr ga Djbde. h}fhsr dj

fgnbhp phkdgjv ejb h}rphoh Jgprm Ieoox Levmodp. Mdoefmen Spebhvm*

8



Ephe {dvh bdvrpd`xrdgj ga vxkep djbxvrpt dj E*S*

V*Jg Vhfrgp Jg* ga djbxvrpdhv Fgvren Ephe Petenevhhoe Rhnejkeje

5 Fg/gshperdqh 5= 50 2 0

0 Sx`ndf vhfrgp ; 5 5 8

6 Spdqerh vhfrgp 55 = 0 5

Rgren 61 05 ; =

Rmh ndvr ga Fg/gshperdqh Vxkep aefrgpdhv dj E*S*

5* Rmh Fmdrrggp Fg/gshperdqh vxkepv nrb. Fmdrrggp*0* Rmh Fmgbeqepeo Fg/gshperdqh vxkepv nrb. Fmgbeqepeo*

6* Rmh Ejelesennh Fg/gshperdqh vxkepv nrb. Ejelesennh*

2* Rmh Hrdlxssele Fg/gshperdqh ekpdfxnrxpen ga djbxvrpden vgfdhrt nrb. Hrmdlxssele*

8* Vdp Qdietepeoe Keiesermd Fg/gshperdqh vxkepv nrb*

1* Rmh Eoebeqeneve Fg/gshperdqh ekpdfxnrxpen djbxvrpden vgfdhrt nrb. Vpdlelxneo*

;* Rmh [hvr Kgbeqepd Fg/gshperdqh vxkepv nrb. Hnxpx*

=* Senelgnnx Fg/gshperdqh ekpdfxnrxpen ! djbxvrpden vgfdhrt nrb. Senelgnnx*

4* Rmh Rmejbepe Fg/gshperdqh vxkepv nrb. Qdveleserjeo*

53* Jdyeoeèb Fg/gshperdqh vxkepv nrb. Jdyeoeèb*

55* Vdp Qhjlerhv{epe Fggshperdqh vxkepv nrb. Phjdkxjre*

50* Rmh Fxbbesem Fg/gshperdqh vxkepv nrb. Fmhjjxp*

56* Rmh Jejbten Fg/gshperdqh vxkepv nrb. Sgjjesxpeo*

52* Rmh Lgqxp Fg/gshperdqh vxkepv nrb. Jhnngph*

58* Jekepixje Fg/gshperdqh vxkepv odnnv nrb. Kxpyene*

51* Jeosejhjd Qhjlere Peg Fg/gshperdqh vxkepv nrb. Mejxoej Ixjfrdgj*

5;* Vpd Mejxoej Fg/gshperdqh vxkepv nrb. Mejxoej Ixjfrdgj*

5=* Senedp Fg/gshperdqh vxkepv nrb. Eooekxbho*

1



VXKEP DJBXVRPT JERXPH

VHEVGJENDRT

Rmh djbxvrpt dv vhevgjen {drm rmh vhevgj vreprdjk dj Jgq ejb fgjrdjxdjk rdnn Espdn'Oet. vxkep fejh dv eqedne`nh bxpdjk rmhvh 1/; ogjrmv ejb fpxvmdjk envgrelhv snefh bxpdjk rmhvh ogjrmv*

NDFHJVDJK VTVRHO

Rg spgrhfr vxkep ‖ spgbxfdjk xjdrv ejb hjvxph e vxaadfdhjr uxejrdrt ga pe{oerhpden -vxkep fejh$. ndfhjvdjk vtvrho {ev djrpgbxfhb* Xjbhp rmdv vtvrho.hefm xjdr meb e fgooejb ephe apgo {mhph rmh vxkep fejh {ev spgbxfhb*Rmh ndfhjvdjk vtvrho sphvhjrnt dj snefh dv envg rptdjk rg hjfgxpekh rmhvhrrdjk xs ga jh{ xjdrv `t spgqdbdjk rmho {drm vgsv ejb grmhp `hjhadrv*

;



FGOSEJT SPGADNH

RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB dv rmh adpvr ekpg

èvhb oeigp djbxvrpt dj Petenevhhoe ephe* Dr {ev adpvr phkdvrhphb gj 00*=*5488xjbhp rmh ESVFV Efr* Drv ephe ga gshperdgj fgospdvhv ga 540 qdnnekhv dj 05

oejbenv*aefrgpt dv ngferhb engjk fxbengph/lepjggn jerdgjen mdkm {et JG5=. 6

l*o* rg{epbv Lepjggn apgo Fmdrrggp* Dr g{jv =8*41 Efhpv ga nejb* Dr {ev adpvr

fgoodvvdgjhb gj 5=*5*5416 {drm e ndfhjvhb ejb djvrennhb fesefdrt ga 5333 rgjhv

fejh fpxvmdjk shp e bet sphvhjrnt aefrgpt dv {gpldjk er ej eqhpekh ga 5=33/0333

rgjhv e bet*

Fgjvrdrxrdgj9

Hnhfrdgj {ev vrethb rg rmdv aefrgt bxpdjk Espdn 0333 Apgo rmhj gj [epbv9

Rmh gaadfden @gepb jgodjerhb `t Rmh Kgqhpjohjr Fgjvdvrv ga9

5* Fmdrrggp fgnnhfrgp ev shpvgj/j fmepkh*

0* Oejekdjk Bdphfrgp*

Rmh @gepb ga Fmdrrggp Fg/gshperdqh Vxkep Aefrgpt Nrb*. xvhb

rg ohhr aphuxhjrnt apgo rdoh rg rdoh ev ejb {mhj phuxdphb*

Ejjxen khjhpen `gbt ohhrdjkv ga rmh oho`hpv ga rmh vgfdhrt {hph mhnb gj

04/34/0333.04/34/0335.04/32/0330.3=/34/0336 ejb 08/55/0336*

Er sphvhjr rmh vrphjkrm ga hosngthhv er qepdgxv nhqhnv9

e$ Shpoejhjr -jgj vhevgjen$ 1=

`$ Vhevgjen shpoejhjr 42

f$ Fgjvgndberh {ekhpv -vhvvgjen$ 51;

b$ Bednt {ekhpv -JOP$ 022

/////////////////

Rgren jg*ga Hosngthhv 8;6

//////////////////

=



OEJEKHOHJR

Er sphvhjr rmh hnhfrhb `gepb mev evvxohb e fmepkh gj 1/2/0333* Rmh

sphvhjr

@gepb ga bdphfrgpv ev bhrednhb `hng{9/

Sphvdbhjr 5

@gepb ga bdphfrgpv 52

Hosngthh bdphfrgp 5

Rmhph eph oeigp bhseprohjrv9/

Ebodjdvrperdqh

Hjkdjhhpdjk

Oejxaefrxpdjk

Ekpdfxnrxph

Effgxjrv !adjejfh

SPGBXFRV

VXKEP

OGNEVVHV

FESDREN VRPXFRXPH

Gpdkdjen spgihfr fgvr {ev PV* 50=*83 nelmv* Dr mev `hhj axjbhb apgo

agnng{djk vgxpfhv9

D$ Vmeph fesdren apgo PV* Nelmv

e$fejh kpg{hp oho`hpv =*83

`$vrerh kgqhpjohjr 08*33

//////////////////////66*83

//////////////////////

4



DD$ Rhpo ngejv PV*Nelmv

e$DAFD Jh{ Bhnmd ;8*33

`$NDFD @goèt 03*33

////////////

50=*83

////////////

DDD$Fesdren gxrnet Pv* Nelmv

Nejb 0*6=

@xdnbdjkv 8*43

Snejr ! oefmdjhpt 534*62

Grmhp evvhrv 8*;;

Shp gshperdqh h}shjfhv 2*33

Qhmdfnhv 3*41

///////////

50=*68

///////////

53



SPGBXFR SPGADNH

Vxkep Fejh

Vxkep fejh fxnrdqerhb `t rmh kpg{hpv gp spgodvdjk qepdhrdhv dj rhpov ga vxkep

fgjrhjr ejb tdhnb* Fxnrdqerdgj rhfmjduxhv oerxpdrt ga -bhfdbhb `t rmh fejh

shpvgjjhn$ mepqhvrhb ejb vxssndhb rg rmh aefrgpt dj rpxflv aphvm nhvv rgsv ejb

pggrv* Rpxflv eph {hdkmhb {drm fejh gj [hdkm @pdbkh ejb xjngebhb gj rmh

ogqdjk fejh feppdhp* Ohfmejdfen xj/ngebhpv bg xjngebdjk* Ekedj hosrt rpxfl dv

{hdkmhb rg evvhprdgj dj rmh {hdkmr ga fejh xjngebhb*

Odnndjkv

Spgqdbhb {drm e rejbho ga agxp odnnv nejb hefm odnn dv spgqdbhb {drm rmphh

pgnnhpv* Gj rmh fejh feppdhb agp fejh sphseperdgj fejh ljdqhv bpdqhj `t ogrgp

ejb agnng{hb `t e Ad`pdyhp bpdqhj vrheo rxp`djh eph spgqdbhb rg fmgs rmh fejh

djrg voenn sdhfhv ejb ad`hp rg oelh rmh odnndjk ogqh haadfdhjr ejb rg h}rpefr

oe}doxo ixdfh apgo rmh fejh* Rg oelh rmdv spgfhvv ogph haahfrdqh evvxphb

uxejrdrt ga {erhp dv ebbhb rg Odnnv* Earhp h}rpefrdgj ga ixdfhv rmh {evrh oerhpdenv

dv fennhb èkevvh*

@gdnhpv

Spgqdbhb {drm 0 jgv* ga `gdnhpv ga hefm {erhp hqesgperdgj fesefdrt ga 08 Orv*

Shp mgxp vrheo er 633 s vdk -05 Lkv$* Vrheo dv xvhb agp bpdqdjk rmh Ad pdyhp.

odnnv `t rxp`djhv ejb khjhpergp sg{hp. `t vrheo rxp`djh enrhpjergp* Agp `gdnhpv

oedj axhn dv èkevvh* Vxpsnxv èkevvh dv vgnb rg seshp djbxvrpdhv*

55



Fnepdadferdgj

Ixdfh h}rpefrhb agpo vxkep fejh dj odnnv dv {hdkmrhb dj exrgoerdf {hdkmdjk

vfenh* Dr dv sphmherhb dj ixdfh mherhp rg 83/;83* Rmhj dr dv ndodrhb ejb vxnsmdhrhb

vdoxnrejhgxvnt* Ixdfhv {dnn `h fgekxnerhb agpo ejb {dnn jgr vhrrnh* Rg djbxfh

vhrrdjkv fmhesnt ejb e`xjbejrnt eqedne`nh sgvdrdqh dv rg `h ebbhb d*h* jeohnt

rdoh dj vnxppt agpo. envg fennhb odnl ga ndoh. `t xvdjk ebbdrdgj ga vxfm enlendjh

ohbdxo dv ekedj `pgxkmr bg{j rg jerxpen sM ohbdxo `t `x`g ndjk ga vxnsmxp

bdg}dbh kev* Rmdv kev dv spgbxfhb dj vxnsmxp `xpjhpv ejb `x` nhb dj sphmherhb

ixdfhv* @t rmh edb ga fgosphvvhb edp sevvdjk rmpgxkm vxnsmxp `xpjhpv* Ev vxfm

e ixdfh dv lhsr er vndkmrnt enlendjh ohbdxo vet ;35 rg ;*0* Rmhj rmdv rpherhb ixdfh

dv mherhb ekedj dj grmhp pg{ ga ixdfhv mherhpv rg 530 F ejb rg vhjb rg kpeqhp*

Kpeqhp dv e `dk rejl {mhph vhrrndjk dv reldjk snefh* Fgjrdjxgxvnt. vxfm ixdfhv dv

vhjr ejb bpe{j apgo dr {drm rmh bhrhjrdgj rdoh ga ixdfhv ga e`gxr 663 mgxpv. dj ”x—

rx`h spdjfdsnhv*

Hqesgperdgj

Dj kpeqhp ixdfhv {dnn `h {hnn vhrrnhb ejb {dnn meqh e kgnbhj thnng{ fgngp ga

;*3sM -Jhxrpen$* Rmdv fnhep ixdfh {dnn fgjredj ogph rmej =8( ga {erhp ejb rmh

phoedjdjk vgdnhb -Vxkep Oe}doxo , e ndrrnh vxkep$* Dj hqesgpergpv e`gxr ;8( ga

{erhp dv phogqhb ejb oebh vtpxs* Rmdv fgjvdvrv ga gjh qesgp fhnn ejb dv

agnng{hb `t agxp `gbdhv* @gdndjk dv bgjh xjbhp qefxxo xvdjk h}mexvr vrpheo

apgo rxp`djhv rx`hv hohpkdjk gxr rmpgxkm rx`h snerhv ejb e`gqh rmdv fenejbpde

qesgp vsefh gp vmhnn* Vrheo fdpfxnerhb rmpgxkm fenejbphde ejb mherdjk rmh gxrhp

50



sgdjr ga mxdfhv dv `pgxkmr {hnn `hng{ drv gpdkdj `gdndjk sgdjr* Dj rmh qesgp fhnn

engjh h}mexvr vrheo dv ebodrrhb djrg rmh fenejbpde spgbxfhb qesgp rg drv

vx`vhuxhjr `gbt ejb vggj* Qefxxo dv mhnsdjk dv bpe{djk qesgp apgo rmh

sphfhbdjk `gbt ejb rmdv `gdndjk dv fennhb oxnrd haahfr `gdndjk ejb oe}doxo axhn

hfgjgot* Rmxv {mhj ixdfhv dv hohpkhv gxr apgo nevr `gbt dr {dnn `h e vtpxs.

ngvdjk e`gxr ;8( ga {erhp*

Qefxxo adnrhp

Oxb vhrrnhb dj kpeqhp dv relhj dj pgrept adnrhpv rg h}rpefr ixdfhv apgo dr ejb

{evrh dv fennhb adnrhp felh vhjr gxr ejb xvhb ev oejxph* H}rpefrhb ixdfhv dv ekedj

od}hb ixdfhv apgo odnnv earhp {hdkmohjr rejl ejb relhv rmh serm ga spgfhvv engjk

{drm odnnv ixdfhv dj eftfndf agpo*

Vxnsmdrerdgj ejb vtpxs

Rmh vtpxs apgo hqesgpergp nevr `gbt dv ekedj vxnsmdrhb rg `hefm rg khr {mdrh

vxkep ejb vhjr rg sej vxssnt rejlv*

Sejv

Sej `gbdhv eph vdodnep rg hqesgpergpv dj fgjvrpxfrdgj {drm bdaahphjr bhvdkj*

Oerhpdenv eph djqdbdgxvnt `gdnhb dj agxp jxo`hpv xjbhp qefxxo* [mhj rmh vtpxs

dv axprmhp `gdn dj sejv* [mhj rmh vxshp verxperdgj sgdjr phefmhv fptvrenv fgoh

gxr drv dv ekedj `gdnhb xs `t ebbdrdgj lhsr dj sej ejb rmh phvr 0 sgprdgjv vhjr rg

phfhdqhpv* Rmhj ekedj sej dv `gdnhb* Rmdv spgfhvv {dnn mhns kpg{rm gp fptvren ev

bhvdphb `t xv*

Rmphh `gdndjk eph `gjh E. @. F* Rmhvh eph fennhb oevvhfxdrhv* Enn rmhvh

oevv fxrdhv -vxkep , ognevvhv$ eph sxpkhb dj fhjrpdaxkenv phvshfrdqhnt vxkep ejb

ognevvhv eph vhseperhb* Sejv eph gdnhp gj qesgp spgbxfhb agpo qesgp fhnn*

56



Fhjrpdaxkenv

Vxfm oebh oevvhfxrdhv eph bpgsshb dj fptvrenndyhpv -e vrgpekh rejl {drm

vrdppdjk ohfmejdvo$* Apgo fptvrenndyhv relhj djrg fhjrpdaxken oefmdjhv ejb vxkep

ejb ognevvhv vhsepergp* Fhjrpdaxken oefmdjhv fgjredj e èvlhr adrrhb {drm ohvm

ejb vfphhj ga voenn gshjdjk ejb {dnn jgr enng{ vxkep fptvrenv rg sevv rmpgxkm `xr

gjnt ognevvhv* [mhj gjh oefmdjh fmejkhb {drm oevvhfxdrdhv ejb vsxj er 583

PSO ognevvhv khrv gxr ejb fgnnhfrv dj e rejl* Vxkep phoedjv dj èvlhr {evmhb

ejb bpdhb `t vrheo* Rmhj bpgsshb gj mgsshp -rg ejb gp$ vmeldjk ohbdxo vxkep

{dnn khr bpt {mhj ang{djk ejb kennv gj vxkep kpebhp -adrrhb {drm ohvmhv$ vfphhjhb

ejb èkkhb* @ekv {hdkmhb gj S*G vfenhv ga 533lkv* Ejb vhjr rg kg bg{j*

Ognevvhv kgr apgo e oevvhfxdrhv< vxkep ejb ognevvhv agpo @ oevvhvfxrdhv

ejb vxkep agpo f oevvhfxdrhv -adjen$ eph ekedj `gdnhb dj sejv dj ftfndf oejjhp*

Ognevvhv kgr apg f oevvhfxdrhv fennhb adjen ognevvhv dv e {evrh ejb vhjr rg

vrgpekh rejlv -Pe{ oerhpden agp enfgmgn djbxvrpdhv$* Vxkep dv kpebhb dj

effgpbejfh ejb nepkh d*h*. V/04. V/63* Ev rmh bhoejb dj rmh oeplhr dv agp V/63 dr

dv oebh dj rmh aefr*

52



58

PHVHEPFM

OHRMGBGNG

KT



PHVHEPFM OHRMGBGNGKT

JHHB AGP RMH VRXBT

Dj fepptdjk rmh vrxbt `grm spdoept ejb vhfgjbept bere fgnnhfrhb dj esmevhb

oejjhp ev agnng{v9

E* Djdrdennt sphndodjept bdvfxvvdgjv {drm K*O* venhv oejekhp ejb effgxjrv

gaadfhp feppdhb gj*

@* Rmh djagpoerdgj e`gxr spgadr ejb ngvv phsgprv

F* Rmh perdgv eph fenfxnerhb `t vrxbtdjk ènejfh vmhhr ejb rmh jhfhvvept

djagpoerdgj phuxdphb agp rmh vrxbt {ev `hdjk g`redjhb apgo apxdraxndjrhpefrdgj ga rmh phvhepfmhb {drm rmh hosngthhv ga rmh gpkejdyerdgj*

B* Ejb vgoh djagpoerdgj kermhphb apgo vhfgjbept bere ejb vgoh ga rmh

adjejfden `gglv*

G@IHFRDQH GA RMH VRXBT

Rmdv vrxbt dv oedjnt agfxvhb rg h}eodjh rmh vmgpr/rdoh adjejfden

qde`dndrt ga fmdrrgp fg/gshperdqh vxkepv ev vrerhb `hng{9

Rg vrxbt mg{ `hvr rmh {gpldjk fesdren dv xrdndyhb dj rmh fgosejt*

Rg vrxbt rmh haahfrdqhjhvv ga fphbdr oejekhohjr ga rmh fgosejt*

Rg vrxbt rmh vmgpr/rhpo nduxdbdrt sgvdrdgjv ga fgosejt*

Rg xjbhpvrejb {gpldjk fesdren oejekhohjr ga e fgosejt*

Rg vrxbt rmh fmejkhv dj {gpldjk fesdren sgvdrdgj ga rmh fgosejt*

Rg vxkkhvr jhfhvvept ohrmgbv `t {mdfm axrxph dospgqhohjr oet `h oebh dj

drv oejekhohjr ga {gpldjk fesdren*

51



VGXPFHV GA BERE EJENTVDV

Rmh vrxbt phuxdphb `grm spdoept ejb vhfgjbept bere*

SPDOEPT BERE9/

Spdoept bere mev `hhj fgnnhfrhb `t djrhpqdh{djk fhpredj h}hfxrdqhv {mg

{hph fmgvhj gj rmh èvdv ga rmhdp dj bhsrm ljg{nhbkh ejb h}shpdhjfh dj rmh

fgosejt* Rmh djrhpqdh{v dj jerxph eph xjbhp rg kedj ev oxfm djagpoerdgj ev

sgvvd`nh*

VHFGJBEPT BERE9/

Vhfgjbept bere {ev g`redjhb apgo rmh sevr phfgpbv adnh ejb phsgprv ga rmh

gpkejdyerdgj envg apgo grmhp adjejfden vrerhohjrv*

RGGNV AGP EJENTVDV GA [GPLDJK FESDREN9/

Rmh uxejrxo ga {gpldjk fesdren ev {hnn ev drv adjejfdjk serrhpj dv vxìhfr

rg fgjvrejr ogjdrgpdjk ejb phqdh{v `t rmh adjejfden oejekhp* Rmhph eph bdaahphjr

ejentrdfen rggnv {mdfm fej mhns e adjejfden oejekhp dj ogjdrgpdjk dj qdh{djk ejb

fgjrpgnndjk rmh {gpldjk fesdren* Rmh sgsxnepnt xvhb rggnv eph9

5* Vfmhbxnh ga fmejkhv dj {gpldjk fesdren*

0* [gpldjk fesdren perdgv*

NDODRERDGJ GA RMH VRXBT9/

Dr dv èvhb gj rmh bere vxssndhb `t rmh aefrgpt shpvgjjhn*

Dr dv èvhb gj fgjvxnrerdgj. bhfdvdgjv ga enn fgjfhpjhb gaadfdenv*

Vdjfh gjnt 8 thepv bere dv xvhb agp rmh ejentvdv rmh gxr fgoh oet

Jgr `h khjhpendyhb*

5;



Bxh rg ndodrerdgjv ga rdoh. dr {ev xje`nh rg kg aep e bhsrm vrxbt djrg

Rmh vxìhfr*

5=

BEREEJENTVDV



DJRPGBXFRDGJ RG [GPLDJK FESDREN

„[gpldjk fesdren „dv garhj phahpphb rg ev „ndah`nggb‟ ga ej gpkejdyerdgj ga drv

„rmh ogjht phuxdphb agp fepptdjk gj bet rgbet efrdqdrdhv ga ej gpkejdyerdgj* Rmh

oejekhohjr ga fxpphjr evvhrv dv vdodnep rg rmer ga ad}hb evvhrv dj rmh vhjvh rmer

dj `grm fevhv e adpo ejentvdv rmhdp haahfrv gj drv phrxpj ejb pdvl*

Rmh oejekhohjr ga ad}hb ejb fxpphjr evvhrv. mg{hqhp. bdaahpv dj rmphh

dosgprejr {etv9 adpvr. dj oejekdjk ad}hb evvhrv. rdoh dv qhpt dosgprejr aefrgp<

fgjvhuxhjrnt. bdvfgxjrdjk ejb fgosgxjbdjk rhfmjduxhv snet e vdkjdadfejr pgnh dj

fesdren `xbkhrdjk ejb e odjgp gjh dj rmh oejekhohjr ga fxpphjr evvhrv* Vhfgjb.

rmh nepkh mgnbdjk ga fxpphjr evvhrv. hvshfdennt fevm. vrphjkrmhjv rmh adpov nduxdbdrt

sgvdrdgj -ejb phbxfh pdvl jhvv$. `xr envg phbxfhv rmh gqhpenn spgadre`dndrt* Rmxv. e

pdvl/phrxpj rpebh gaa dv djqgnqhb dj mgnbdjk fxpphjr evvhrv* Rmdpb. nhqhnv ga ad}hb ev

{hnn ev fxpphjr evvhrv bhshjb xsgj h}shfrhb venhv anxfrxerdgjv dj rmh vmgpr pxj*

Rmxv rmh adpo mev e kpherhp bhkphh ga anh}d`dndrt dj oejekdjk fxpphjr evvhrv*

[gpldjk fesdren dv spgè nh rmh garhj xvhb adjejfden oejekhohjr

fgjfhsrv qhpènnt ejb odvxvhb spefrdfennt* Djbhshjbhjr ga rmh jerxph ga ej

gpkejdyerdgj. drv fgjvrdrxrdgj ejb efrdqdrt phuxdphv {gpldjk fesdren* Oejt

gpkejdyerdgjv meqh aednhb gp `hfgoh vdfl oedjnt bxh rg rmh odvoejekhohjr ga

rmdv „{gpldjk fesdren‟*

54



OHEJDJK EJB BHADJDRDGJ

[gpldjk fesdren oejekhohjr gp ebodjdvrperdgj ga enn evshfrv ga {gpldjk

fesdren. {mdfm oejekh rmh adpo—v fxpphjr evvhrv ejb fxpphjr nde`dndrdhv dj vxfm e

{et rmer e verdvaefrgpt nhqhn ga {gpldjk fesdren dv oedjredjhb*

Effgpbdjk rg vodrm „{gpldjk fesdren oejekhohjr dv fgjfhpjhb {drm rmh

spg`nho rmer epdvh dj errhosrdjk rg oejekh rmh fxpphjr evvhrv. fxpphjr nde`dndrdhv.

ejb rmh djrhp/phnerdgjvmds rmer h}dvrv `hr{hhj rmho‟

RTSHV GA [GPLDJK FESDREN9/

Rmhph eph r{g rtshv ga {gpldjk fesdren* Rmht eph9

D$ gj rmh èvdv ga fgjfhsr

5$ Kpgvv {gpldjk fesdren*

0$ Jhr {gpldjk fesdren*

5* Kpgvv {gpldjk fesdren9/

Phahpv rg rmh adpo—v djqhvrohjr dj fxpphjr evvhrv eph rmh evvhrv.

{mdfm fej `h fgjfhpjhb djrg ejb {drm dj ej effgxjrdjk thep -gp gshperdjk ftfnh$

ejb djfnxbh fevm. vmgpr/rhpo vhfxpdrdhv. bh`rgpv -effgxjrv phfhdqe`nhv gp `ggl

bh`rv$ `dnnv phfhdqe`nh ejb vrgfl -djqhjrgpt$

03



Kpgvv {gpldjk fesdrenv sgdjrv rg rmh eppejkdjk ga axjbv rg adjejfh fxpphjr

evvhrv*

0* Jhr{gpldjk fesdren9/

Phahpv rg rmh bdaahphjfh `hr{hhj fxpphjr evvhrv ejb fxpphjr

nde`dndrdhv* Fxpphjrv nde`dndrdhv eph rmgvh fnedov ga gxrvdbhpv. {mdfm eph h}shfrhb rg

jerxph agp setohjr {drmdj effgxjrdjk thepv ejb djfnxbh fphbdrgpv -effgxjrv

sete`nh$* @dnnv Sete`nh ejb gxrvrejbdjk h}shjvhv* Jhr{gpldjk fesdren fej `h

sgvdrdqh gp jhkerdqh* E sgvdrdqh jhr{gpldjk fesdren {dnn epdvh {mhj fxpphjr evvhrv.

h}fhhb fxpphjr nde`dndrdhv ejb e jhkerdqh {gpldjk fesdren {dnn epdvh {mhj fxpphjr

nde`dndrdhv eph dj h}fhvv ga fxpphjr evvhrv*

DD$ Gj rmh èvdv ga rdoh

5$ Shpoejhjr'ad}hb'anxfrxerdjk {gpldjk fesdren

0$ Rhosgpept {gpldjk fesdren

5$ Shpoejhjr {gpldjk fesdren9/

Rmh jhhb agp fxpphjr evvhrv epdvhv `hfexvh ga rmh gshperdjk

ftfnh* Rmh gshperdjk ftfnh dv e fgjrdjxgxv spgfhvv ejb rmhphagph. rmh jhhb agp

rmh fxpphjr evvhrv dv ahnr fgjvrejrnt* @xr rmh oekjdrxbh ga fxpphjr evvhrv jhhbhb

dv jgr en{etv e odjdoxo nhqhn ga fxpphjr evvhrv. {mdfm dv fgjrdjxgxvnt phuxdphb

`t rmh adpo rg feppt gj drv `xvdjhvv gshperdgjv* Rmdv odjdoxo nhqhn ga fxpphjr

evvhrv dv phahpphb rg ev shpoejhjr gp ad}hb {gpldjk fesdren*

H]EOSNH9 / Hqhpt adpo mev rg oedjredj e odjdoxo nhqhn ga pe{ oerhpdenv. {gpl/

dj/spgkphvv. adjdvmhb kggbv ejb fevm ènejfh* Rmdv odjdoxo nhqhn ga fxpphjr

05



evvhrv dv fennhb shpoejhjr gp ad}hb {gpldjk fesdren ev rmdv sepr ga fesdren dv

shpoejhjrnt `ngflhb dj fxpphjr evvhrv* Ev rmh `xvdjhvv kpg{v. rmh phuxdphohjrv

ga shpoejhjr {gpldjk fesdren envg djfphevh bxh rg rmh djfphevh dj fxpphjr evvhrv*

RhosgpeptGp

AnxfrxerdjkShpoejhjr

Rdoh

0* Rhosgpept {gpldjk fesdren9/

Bhshjbdjk xsgj rmh fmejkhv dj spgbxfrdgj ejb venhv. rmh jhhb agp

{gpldjk fesdren gqhp ejb e`gqh shpoejhjr {gpldjk fesdren. {dnn meqh dj `h

oedjredjhb rg vxssgpr rmh shel spgfhhbv ga venh ejb djqhvrohjr dj phfhdqh oet

envg djfphevh bxpdjk vxfm shpdgbv* Gj rmh grmhp mejb. djqhvrohjr dj pe{

oerhpden. {gpldjk dj spgkphvv ejb adjdvmhb kggbv {dnn aenn da rmh oeplhr dv vnefl*

Rmh h}rpe {gpldjk fesdren jhhbhb rg vxssgpr rmh fmejkdjk spgbxfrdgj ejb

venhv efrdqdrdhv dv fennhb anxfrxerdjk. gp qepde`nh gp rhosgpept {gpldjk fesdren* Rmh

00



adpo rg ohhr nduxdbdrt ohevxphohjr rmer {dnn nevr gjnt rhosgpepdnt fpherhv

rhosgpept {gpldjk fesdren*

Rhosgpept

Gp AnxfrxerdjkShpoejhjr

RMH JHHB GP G@IHFRDQHV GA [GPLDJK FESDREN

Rmh jhhb agp {gpldjk fesdren rg pxj bet /rg /bet `xvdjhvv efrdqdrdhv

fejjgr `h gqhp hosmevdyhb. {h {dnn mepbnt adjb `xvdjhvv adpo. {mdfm bghvj—r

phuxdph ejt eogxjr da {gpldjk fesdren djbhhb. ejb adpov bdaahp dj rmhdp

phuxdphohjrv ga rmh {gpldjk fesdren* [h ljg{ rmer e adpo vmgxnb edo er

oe}dodydjk rmh {henrm ga drv vmeph mgnbhpv* Dj drv hjbheqgp rg bg vg* E adpo

vmgxnb hepj vxaadfdhjr phrxpj apgo drv gshperdgjv* Hepjdjk e vrxbt eogxjr ga spgadr

06



phuxdphb vxffhvvaxnnt venh efrdqdrt* Rmh adpo mev rg djqhvr hjgxkm axjbv dj fxpphjr

evvhrv agp fevm djvrejrejhgxvnt* Rmhph dv en{etv ej gshperdgj ftfnh djqgnqhb dj

rmh fgjqhpvdgj ga venhv dj rg fevm*

QEPDGXV JHHBV GA [GPLDJK FESDREN DV EV AGNNG[V9/

5* Rg set {ekhv ejb venept*

0* Dr mhnsv rg rmh sxpfmevh ga pe{ oerhpdenv. fgosgjhjrv ejb vsephv*

6* Dr mhnsv rg djfxp bet/rg/bet/ h}shjvhv ejb gqhpmheb fgvrv vxfm ev

axhn. sg{hp. ejb gaadfh h}shjvhv hrf*

2* Dr envg rg ohhr rmh vhnndjk fgvr ev sefldjk. ebqhprdvdjk hrf*

8* Dr spgqdbhv fphbdr aefdndrdhv rg rmh fxvrgohp*

1* Dr mhnsv rg oedjredj rmh djqhjrgpdhv ga pe{ oerhpden. {gpldjk spgkphvv.

vrgphv ejb vsephv ejb adjdvmhb vrgfl*

BHRHPODJERHV GA [GPLDJK FESDREN GP AEFRGPV EAHFRDJK

Rmh {gpldjk fesdren phuxdphohjr ga e adpo eaahfrhb `t e jxo`hp ga aefrgpv*

Rmh qepdgxv aefrgpv. {mdfm eaahfr rmh {gpldjk fesdren phuxdphohjr ga e fgjfhpj.

eph ev agnng{v9

Djrhpjen aefrgpv H}rhpjen aefrgpv

Jerxph ga `xvdjhvv

@xvdjhvv

anxfrxerdgjv

Spgbxfr ftfnh Rhfmjgngkdfen

Bhqhngsohjrv

@xvdjhvv ftfnh

Rpejvsgpr ejb

Fphbdr sgndft Fgooxjdferdgj

Bhqhngsohjr

Vfenh ga spgbxfrdgj Dosgpr Sgndft

02



Kpg{rm ejb H}sejvdgj ga `xvdjhvv Re}erdgj sgndft

Gshperdjk haadfdhjft

DJRHPJEN AEFRGPV

5* JERXPH GA @XVDJHVV9/

Rmh {gpldjk fesdren phuxdphohjrv ga hjrhpspdvhv eph èvdfennt

phnerhb rg rmh fgjbxfr ga `xvdjhvv* Sx`ndf xrdndrdhv meqh fhpredj aherxphv {mdfm

meqh e `hepdjk gj rmhdp {gpldjk fesdren jhhbv* Rmht bg jgr oedjredj `dk

djqhjrgpdhv epdb meqh. rmhphagph. spgè nt rmh nhevr phuxdphohjr ga {gpldjk

fesdren* Gj rmh grmhp mejb rpebdjk ejb oejxaefrxpdjk fgjfhpj phuxdphb nepkh

eogxjr ga {gpldjk fesdren rg oedjredj e vxaadfdhjr eogxjr ga fevm djqhjrgpdhv ejb

`ggl bh`rv*

0* SPGBXFRDGJ FTFNH9 /

Rmh rhpo spgbxfrdgj gp oejxaefrxpdjk ftfnh phahpv rg rmh vsej

`hr{hhj rmh spgfxphohjr ga pe{ oerhpdenv ejb fgosnhrdgj ga rmh oejxaefrxpdjk

spgfhvv nhebdjk rg rmh spgbxfrdgj ga adjdvmhb kggbv* Dj grmhp {gpbv. rmhph dv e

vgoh rdoh kes `hagph pe{ oerhpdenv `hfgoh adjdvmhb kggbv* Rmhphagph rmh

ngjkhp rmh rdoh vsej. rmh nepkhp {dnn `h rmh {gpldjk fesdren jhhbhb ejb qdfh

qhpve*

6*@XVDJHVV FTFNH9/

08



Rmh `xvdjhvv anxfrxerdgjv djanxhjfh rmh vdyh ga {gpldjk fesdren oedjnt

bxpdjk xsberhb smevh {mhj `ggo fgjbdrdgjv sphqedn. rmh jhhb agp {gpldjk fesdren

dv ndlhnt rg fgqhp rmh nek `hr{hhj djfphevhv venhv ejb phfhdsr ga fevm ev {hnn ev

djqhvr dj snejr ejb oefmdjhpt rg ohhr rmh djfphevhb bhoejb* Rmh bg{j v{djk ej

gssgvdrh haahfr gj rmh nhqhn ga {gpldjk fesdren phuxdphohjr*

2*FPHBDR SGNDFT9/

Rmh fphbdr sgndft phnerdjk rg venhv ejb sxpfmevhv envg eaahfrv rmh {gpldjk

fesdren* Rmh fphbdr sgndft dj djanxhjfhv rmh phuxdphohjrv ga {gpldjk fesdren dj r{g

{etv9

Rmgxkm fphbdr rhpov kpejrhb `t rmh adpo rg drv fxvrgohpv'`xthpv ga kggbv

fphbdr rhpov eqedne`nh rg rmh adpo apgo drv fphbdrgpv* E adpo. {mdfm ogph fphbdr

venhv ejb fevm sxpfmevh phuxdphb mdkm {gpldjk fesdren rmej e adpo meqdjk ogph

fphbdr sxpfmevh ejb fevm venhv*

8*VFENH GA SPGBXFRDGJ9/

E fgjfhpj fepptdjk gj efrdqdrdhv gj e voenn vfenh ga jhhbv nhvv {gpldjk

fesdren* Gj rmh grmhp mejb e fgjfhpj xjbhpreldjk efrdqdrdhv gj nepkh vfenh

Jhhbv nepkh eogxjr ga {gpldjk fesdren*

1* KPG[RM EJB H]SEJVDGJ GA @XVDJHVV9/

Rmh kpg{rm ejb h}sejvdgj ga `xvdjhvv envg eaahfr rmh {gpldjk fesdren

phuxdphohjr* [mhj rmhph dv kpg{rm ejb h}sejvdgj dj rmh `xvdjhvv ga e adpo rmh

{gpldjk fesdren jhhbv ga rmh adpo {dnn envg djfphevh*

01



;*GSHPREDJK HAADFDHJFT9/

Rmh gshperdjk haadfdhjft ga rmh oejekhohjr dv envg dosgprejr bhrhpodjejr

ga rmh nhqhn ga {gpldjk fesdren* E adpo hjigtdjk gshperdjk haadfdhjft fej hndodjerh

{evrekh ejb xvh drv phvgxpfhv haadfdhjrnt ejb rmhph`t phbxfh drv {gpldjk fesdren

jhhbv fgjvdbhpe`nt*

H]RHPJEN AEFRGPV

5* @XVDJHVV ANXFRXERDGJV9/

@xvdjhvv hjrhpspdvhv xvxennt h}shpdhjfhv anxfrxerdgjv dj

bhoejb agp rmhdp spgbxfrv ejb vhpqdfhv `hfexvh ga fmejkhv dj hfgjgodf

fgjbdrdgjv* Dj qdh{ ga rmdv. {gpldjk fesdren phuxdphohjrv ga rmhvh hjrhpspdvhv eph

eaahfrhb* Rmxv. dj rmh hqhjr ga hfgjgodf spgvshpdrt. khjhpen bhoejb ga rmh

kggbv ejb vhpqdfhv rhjbv rg vmggr xs* Rg fgsh {drm djfphevhb bhoejb ejb

fgjvhuxhjrnt djfphevhb spgbxfrdgj. rmh adpo {dnn phuxdph ebbdrdgjen {gpldjk

fesdren*

0* RHFMJGNGKDFEN BHQHNGSOHJRV9/

Rhfmjgngkdfen bhqhngsohjrv dj rmh ephe ga spgbxfrdgj fej

meqh vmeps haahfrv gj rmh jhhb agp {gpldjk fesdren* Da e adpo v{drfmhv gqhp rg jh{

oejxaefrxpdjk spgfhvv ejb djvrennv jh{ huxdsohjrv {drm {mdfm dr dv e`nh rg fxr

shpdgb djqgnqhb dj fgjqhprdjk pe{ oerhpdenv djrg adjdvmhb kggbv. shpoejhjr

{gpldjk fesdren phuxdphohjrv ga rmh adpo {dnn bhfphevh*

6* RPEJVSGPR EJB FGOOXJDFERDGJ BHQHNGSOHJRV9/

0;



[mhph rmh ohejv ga rpejvsgpr ejb fgooxjdferdgj dj e

fgxjrpt eph jgr {hnn bhqhngshb. djbxvrpdhv oet jhhb ebbdrdgjen axjbv rg oedjredj

`dk djqhjrgpt ga pe{ oerhpdenv ejb grmhp effhvvgpdhv {mdfm {gxnb grmhp{dvh jgr

`h jhhbhb {mhph rmh rpejvsgpr ejb fgooxjdferdgjv vtvrhov eph mdkmnt

bhqhngshb*

2* DOSGPR SGNDFT9/

Dosgpr sgndft ga rmh kgqhpjohjr oet envg meqh drv `hepdjk

gj rmh nhqhnv ga {gpldjk fesdren ga rmh hjrhpspdvhv vdjfh rmht meqh rg eppejkh

axjbv agp dosgprdjk kggbv er vshfdadhb rdohv*

8* RE]ERDGJ SGNDFT9/

[gpldjk fesdren jhhbv ga `xvdjhvv hjrhpspdvhv eph eaahfrhb

vmepsnt `t re}erdgj sgndft ga rmh kgqhpjohjr* Dj rmh hqhjr ga phkphvvdqh re}erdgj

sgndft ga rmh kgqhpjohjr. ev dr h}dvrv rgbet dj Djbde. dosgvdjk mheqt re} `xpbhjv

gj `xvdjhvv hjrhpspdvhv nheqhv qhpt ndrrnh spgadrv agp bdvrpd`xrdgj ejb phrhjrdgj

sxpsgvhv*

0=



VGXPFHV GA [GPLDJK FESDREN9/

Eogjk rmh qepdgxv vgxpfhv eqedne nh agp adjejfdjk {gpldjk fesdren jhhbv

adjejfh oejekhp mev rg vhnhfr rmh `hvr vxdre`nh vgxpfh bhshjbdjk gj {gpldjk

fesdren jhhb ga fgosejt*

VGXPFHV GA [GPLDJK FESDREN

Ngjk rhpo vgxpfhv Vmgpr rhpo vgxpfhv

Djrhpjen vgxpfhv H}rhpjen vgxpfhv

@ejl

[drm bpe{djk rmh

Bhsphfderdgj axjb Rpebh fphbdr

Xvdjk rmh phjgxjfhohjr @dnnv ga

Agp re}erdgj h}fmejkh

04



Sgvrsgjhohjr ga setohjr Kgqr*

Effpxhb h}shjvhv evvdvrejfh

Sx`ndf bhsgvdrv

Rmh jhhb ga {gpldjk fesdren dv djfphevhb `t pedvdjk spdfhv ga hjb

spgbxfrv ejb phnerdqh djsxrv* Gj rmh grmhp mejb rmh kgqhpjohjr ejb ogjhrept

exrmgpdrdhv snet rmhdp g{j pgnh rg fxpb rmh oendfh dj shpdgbv ga djanerdgj* Rmh

fgjrpgn ohevxphv garhj relh rmh adpo ga bhep ogjht sgndft ejb phvrpdfrdgj fphbdr*

Adjejfdjk ga ebbdrdgjen {gpldjk fesdren dj vxfm ej eoxvhohjr `hfgohv e phen

spg nho rg adjejfh oejekhp ga e fgjfhpjhb xjdr* Fgoohpfden èjlv snet rmh

ogvr vdkjdadfejr pgnh dj spgqdbdjk {gpldjk fesdren adjejfh. seprdfxnepnt dj Djbdejv

fgjrh}r* Dj qdh{ ga ogxjrdjk djanerdgj. rmh P*@*D mev relhj xs fhpredj vgfden

ohevxphv rg fmhfl rmh ogjht vxssnt dj rmh hfgjgot* Rmh ènejfdjk jhhb mev

rg `h oejekhb hdrmhp `t ngjk/rhpo `gppg{djkv gp `t dvvxdjk huxdrt gp `t hepjdjk

vxaadfdhjr spgadrv ejb phredjdjk rmh veoh ga fgsdjk {drm rmh ebbdrdgjen {gpldjk

fesdren phuxdphohjrv* Rmh adpvr fmgdfh `hagph e adjejfh oejekhp. {mhph èjlv bg

jgr spgqdbh e sepr ga ebbdrdgjen {gpldjk fesdren. dv rg relh rmh ngjk/rhpo vgxpfhv ga

adejfä*

NGJK RHPO ADJEJFDJK9/

63



Ngejv apgo adjejfden djvrdrxrdgj rmh gsrdgj dv jgpoennt pxnhv gxr. `hfexvh

adjejfden djvrdrxrdgjv bg jgr spgqdbh adjejfh agp {gpldjk fesdren phuxdphohjrv*

Axprmhp rmdv aefdndrt dv jgr eqedne`nh rg enn fgosejdhv rmdv gsrdgj dv jgr spefrdfen*

ANGERDJK GA BH@HJRXPHV9/

Rmh spgadre`dndrt ga e vxffhvvaxn angerdjk ga bh`hjrxphv vhhov rg `h permhp

ohpkdjk* Dj Djbdej fesdren oeplhr. angerdjk ga bh`hjrxphv mev vrdnn rg kedj

sgsxnepnt bh`hjrxphv dvvxhv ga fgosejdhv dj spdqerh vhfrgp jgr evvgfderhb {drm

fhpredj phsxrhb kpgxsv khjhpennt aednhb rg errpefr djqhvrgpv rg djqhvr rmhdp axjbv dj

fgosejdhv* Dj rmdv fgjrh}r rmh ogbh ga pedvdjk axjbv `t dvvxdjk fgjqhprd nh

bh`hjrxph'`gjbv dv envg kedjdjk*

EFFHSRDJK SX@NDF BHSGVDRV9/

Rmh dvvxh ga ressdjk bhsgvdrv dv bdphfrnt rg rmh doekh ga rmh fgosejt

vhhldjk rg djqdrh sx`ndf bhsgvdrv*

DVVXH GA VMEPHV9/

[drm e qdh{ ga adjejfdjk ebbdrdgjen fesdren jhhbv. dvvxh ga ebbdrdgjen huxdrt

vmeph fgxnb `h fgjvdbhphb* Oejt Djbdej fgosejt meqh vrdnn rg kg emheb rg

fgooejb phvshfr ga djqhvrgpv dj rmh fgjrh}r ng{ spgadr oepkdj ev {hnn ev nefl g

ljg{nhbkh e`gxr fgosejt oelh rmh vxffhvv ga e fesdren

Dvvxh qhpt bdo*

PEDVDJK AXJBV @T DJRHPJEN ADJEJFDJK9/

65



Pedvdjk axjbv apgo gshperdgjen spgadr sgvhv spg`nhov agp oejt fgosejdhv.

`hfexvh spdfh ga rmhdp hjb spgbxfrv eph fgjrpgnnhb ejb bg jgr shpodr fgosejdhv

rg hepj spgadr vxaadfdhjr phuxdphohjrv rg adjejfh ebbdrdgjen {gpldjk evvhrv. vrdnn e

nepkhnt ahevd`nh vgnxrdgj ndhv dj djfphevh spgadre`dndrt rmpgxkm fgvr fgjrpgn ejb fgvr

phbxfrdgj ohevxphv oejekdjk rmh fevm gshperdjk ftfnh. perdgjendydjk djqhjrgpt

vrgfl ejb vg gj*

SPG@NHOV EVVGFDERHB [DRM H]FHVV ! DJ EBHUXERH [GPLDJK

FESDREN9/

BEJKHPV GA H]FHVV [GPLDJK FESDREN9/

5$ Dr phvxnrv dj xjjhfhvvept effxoxnerdgj ga djqhjrgpdhv* Rmxv rmh

fmejkhv ga djqhjrgpt odvmejbndjk. rmh ngvvhv djfphevh*

0$ Dr dv ej djbdferdgj ga bhahfrdqh fphbdr sgndft ejb vrgfl fgnnhfrdgj shpdgb*

6$ H}fhvvdqh {gpldjk fesdren oelhv oejekhohjr Fgosndohjr. {mdfm

bhkhjhperhv djrg oejekhpden haadfdhjft*

2$ Rhjbhjfdhv ga effxoxnerdjk rg oelh vshfxnerdqh spgadrv kpg{* Rmdv oet rhjb

rg oelh bdqdbhjb sgndft nd`hpen ejb bdaadfxnr rg fgsh {drm dj axrxph {mhj rmh adpo dv

xje`nh rg oelh vshfxnerdgj spgadrv*

BEJKHPV DJEBHUXERH [GPLDJK FESDREN9/

5$ Dr Vrperhkdhv kpg{rm* Dr `hfgohv bdaadfxnr rg xjbhprelh spgadre`nh spgihfr bxh rg

jgj/eqedne`dndrt ga rmh {gpldjk fesdren axjbv*

0$ Dr `hfgohv bdaadfxnr rg dosnhohjr r gshperdjk snejv ejb efmdhqh rmh adpov spgadr

repkhr*

60



6$ Gshperdjk djhaadfdhjfdhv fphhs dj {mhj dr `hfgohv bdaadfxnr hqhj rg ohhr bet/

rg/bet fgoodrohjrv*

2$ Ad}hb evvhrv eph jgr haadfdhjrnt xrdndyhb agp rmh {gpldjk fesdren axjbv* Rmxv. rmh

perh ga phrxpj gj. djqhvrohjr vnxosv*

8$ Sexfdrt ga {gpldjk fesdren axjbv phjbhpv rmh adpo xje`nh rg eqedn ga errpefrdqh

fphbdr gssgprxjdrdhv hrf*Rmh adpo ngvvhv dr phsxrerdgj {mhj dr dv jgr dj e sgvdrdgj rg

rxpjgqhp vmgpr/rhpo g`ndkerdgj*

OHRMGBV AGP HVRDOERDJK [GPLDJK FESDREN PHUXDPOHJRV

Rmphh {dbhnt xvhb ohrmgbv agp bhrhpodjdjk {gpldjk fesdren phuxdphohjrv

ga e adpo eph9

Shpfhjrekh ga venhv ohrmgb

Phkphvvdgj ejentvdv ohrmgb

Gshperdjk ftfnh ohrmgb

5* SHPFHJREKH GA VENHV OHRMGB9/

Dj rmdv ohrmgb. nhqhn ga {gpldjk fesdren phuxdphohjrv dv bhfdbhb gj rmh

èvdv ga sevr h}shpdhjfh* Rmh sevr phnerdgjvmds `hr{hhj venhv ejb {gpldjk

fesdren dv relhj ev e èvh agp bhrhpodjdjk rmh vdyh ga {gpldjk fesdren

phuxdphohjrv agp axrxph* Dr dv. mg{hqhp. sphvxohb rmer rmh phnerdgjvmds `hr{hhj

venhv ejb {gpldjk fesdren rmer mev h}dvrhb dj rmh sevr mev `hhj vre nh* Rmdv oet

`h h}snedjhb {drm rmh mhns ga rmh agnng{djk dnnxvrperdgj*

Shpfhjrekh ga venhv ohrmgb dv e vdosnh ejb hevdnt xjbhpvrggb ohrmgb

ejb spefrdfennt xvhb agp evfhpredjdjk vmgpr/rhpo fmejkhv dj {gpldjk fesdren dj

66



axrxph* Mg{hqhp rmdv ohrmgb neflv phnde`dndrt djevoxfm ev drv èvdf evvxosrdgj ga

ndjhep phnerdgjvmds `hr{hhj venhv ejb {gpldjk fesdren bghv jgr mgnb rpxh dj enn rmh

fevhv* Ev vxfm. rmdv ohrmgb fejjgr h phfgoohjbhb agp xjdqhpven essndferdgj*

0* PHKPHVVDGJ EJENTVDV OHRMGB9/

Rmdv dv e vrerdvrdfen ohrmgb ga bhrhpodjdjk {gpldjk fesdren phuxdphohjrv `t

hvre`ndvmdjk rmh eqhpekh phnerdgjvmds `hr{hhj venhv ejb {gpldjk fesdren ejb drv

qepdgxv fgosgjhjrv dj rmh sevr thepv* Dj rmdv phkepb rmh ohrmgb ga nhevr vuxephv

dv hosngthb ejb rmh phnerdgjvmds `hr{hhj venhv ejb {gpldjk fesdren dv h}sphvvhb

`t rmh huxerdgj9

T?e,`}

Rmh qenxhv ga ”e— ejb ”`— dv g`redjhb `t rmh vgnxrdgj ga vdoxnrejhgxv ndjhep

huxerdgjv kdqhj ev xjbhp9

[mhph e?ad}hb fgosgjhjr

`?qepde`nh fgosgjhjr

}?venhv

t?djqhjrgpt

j?jxo`hp ga g`vhpqerdgj

62



6* GSHPERDJK FTFNH ESSPGEFM9/

Gshperdjk ftfnh phahpv rg rmh nhjkrm ga rdoh jhfhvvept rg fgosnhrh rmh

agnng{djk ftfnh ga hqhjrv*

Fgjqhpvdgj ga fevm djrg djqhjrgpt*

Fgjqhpvdgj ga djqhjrgpt djrg phfhdqe`nh

Fgjqhpvdgj ga phfhdqe`nh djrg fevm

Da rmh gshperdjk ftfnh dv nhjkrm rmej rmh {gpldjk fesdren phuxdphohjr {dnn `h

ogph gj rmh grmhp mejbv. da rmh gshperdjk ftfnh dv vmgprhp rmej rmh {gpldjk fesdren

phuxdphohjr {dnn `h nhvv*

Effgpbdjk rg rmdv esspgefm. vdyh ga {gpldjk fesdren phuxdphohjrv ga e adpo

dv bhrhpodjhb `t oxnrdsntdjk rmh bxperdgj ga rmh gshperdjk ftfnh `t fgvr ga

gshperdgjv* Rmh bxperdgj ga rmh gshperdjk ftfnh oet `h agxjb {drm rmh mhns ga rmh

agnng{djk agpoxne9

G?P , [ , A , E ‖ S

[mhph. G?Bxperdgj ga gshperdjk ftfnh

P?Bxperdgj ga pe{ oerhpdenv

[?Bxperdgj ga {gpl/dj/spgfhvv

A?Bxperdgj ga adjdvmhb kggbv

E?Bxperdgj ga effgxjrv phfhdqe`nh

S?Bxperdgj ga effgxjrv sete`nh

Bxperdgj ga pe{ oerhpdenv9/

68



Dr phanhfrv rmh jxo`hp ga betv agp {mdfm pe{ oerhpdenv phoedj dj

djqhjrgpt `hagph rmht eph dvvxhb agp spgbxfrdgj* Rmh agnng{djk agpoxne fej `h

xvhb rg bhrhpodjh bxperdgj ga pe{ oerhpdenv*

Eqhpekh vrgfl ga pe{ oerhpdenv

P ? ////////////////////////////////////////////////////

Shp bet fgjvxosrdgj ga pe{ oerhpdenv

Bxperdgj ga rmh {gpl/dj/spgfhvv9/

Dr bhjgrhv rmh jxo`hp ga betv phuxdphb dj rmh {gpl/dj/spgfhvv

vrekh* Dr oet `h evfhpredjhb {drm rmh mhns ga rmh agnng{djk agpoxne9

Eqhpekh {gpl/dj/spgfhvv djqhjrgpt

[ ? //////////////////////////////////////////////////

Eqhpekh spgbxfrdgj shp bet

Bxperdgj ga adjdvmhb kggbv9/

Dr phahpv rg rmh jxo`hp ga betv agp {mdfm adjdvmhb kggbv phoedj dj

djqhjrgpt `hagph rmht eph vgnb* Rmdv fej `h fgosxrhb `t rmh agnng{djk agpoxne9

Eqhpekh adjdvmhb kggbv djqhjrgpt

A ? //////////////////////////////////////////////

Shp bet venh ga kggbv

Bxperdgj ga rmh effgxjrv phfhdqe`nh9/

61



Dr phsphvhjrv rmh jxo`hp ga betv phuxdphb rg fgnnhfr rmh effgxjrv

phfhdqe`nh* Rmdv oet `h fenfxnerhb ev xjbhp9

Eqhpekh `ggl bh`rv

E ? /////////////////////////////////////////////

Eqhpekh fphbdr venhv shp bet

Bxperdgj ga effgxjrv sete`nh9/

Dr phahpv rg rmh jxo`hp ga betv agp {mdfm rmh vxssndhpv ga pe{

oerhpdenv gaahp fphbdr* Rmdv oet `h ohevxphb {drm rmh mhns ga rmh agnng{djk

agpoxne9

Eqhpekh rpebh fphbdrgpv

S ? ///////////////////////////////////////////////

Eqhpekh fphbdr sxpfmevhv shp bet

GSHPERDJK FTFNHV9/

6;

OEJXAEFRXPHP

FEVM

PE[OERHPDENV

ADJDVMHB KGGBV

BH@RGPV



6=

[GPL DJ SPGKPHVV

RPEBHP

FEVM

ADJDVMDJK KGGBVBH@RGPV

ADJEJFDEN DJVRDRXRDGJV

FEVM



REJBGJ FGOODRRHH PHSGPR

Phvhpqh @ejl ga Djbde vhr xs e fgoodrrhh xjbhp rmh fmedpoejvmds ga vmpd

S*N* Rejbgj dj Ixnt 54;2* Rmh rhpov ga phahphjfh ga rmh fgoodrrhh {hph9

Rg vxkkhvr kxdbhndjhv agp fgoohpfden èjlv rg agnng{ xs ejb vxshpqdvh

fphbdr apgo rmh sgdjr ga qdh{ ga hjvxpdjk spgshp hjb xvh ga axjbv ejb lhhsdjk e

{erfm gj rmh veahrt ga ebqejfhv*

Rg vxkkhvr rmh rtsh ga gshperdgjen bere ejb grmhp djagpoerdgj rmer oet

`h g`redjhb `t èjlv shpdgbdfennt apgo rmh `gppg{hpv ejb `t rmh phvhpqh èjl ga

Djbde apgo rmh nhebdjk èjlv*

Rg oelh vxkkhvrdgjv agp sphvfpd`djk djqhjrgpt jgpov agp rmh bdaahphjr

djbxvrpdhv. `grm dj rmh spdqerh ejb sx`ndf vhfrgpv ejb djbdferh rmh `pgeb fpdrhpde

agp bhqderdjk apgo rmhvh jgpov*

Rg oelh phfgoohjberdgjv phkepbdjk phvgxpfhv agp adjejfdjk rmh

odjdoxo {gpldjk fesdren phuxdphohjrv*

64

BH@RGPV



Rg vxkkhvr fpdrhpde phkepbdjk verdvaefrgpt fesdren vrpxfrxph ejb vgxjb

adjejfden èvdv dj phnerdgj rg `gppg{djkv*

Rg oelh phfgoohjberdgjv ev rg {mhrmhp rmh h}dvrdjk serrhpj ga

adjejfdjk {gpldjk fesdren phuxdphohjrv `t fevm fphbdr'gqhpbpear vtvrho hrf*.

phuxdphv rg `h ogbdadhb. da vg. rg vxkkhvr vxdre`nh ogbdadferdgjv*

FPHRHPDE AGP IXBKDJK RMH HAADFDHJFT GA [GPLDJK FESDREN

OEJEKHOHJR9/

Rmh haadfdhjft ga {gpldjk fesdren oejekhohjr fej `h ixbkhb rmpgxkm

effgxjrdjk perdgv* Rmh dosgprejr effgxjrdjk perdg—v rmer fgxnb `h xvhb agp

ixbkdjk rmh haadfdhjft ga {gpldjk fesdren oejekhohjr eph9

Fxpphjr perdg

Uxdfl perdg

Djqhjrgpt rxpjgqhp perdg

Fxpphjr evvhrv rxpjgqhp perdg

Fevm sgvdrdgj perdg

[gpldjk fesdren rxpjgqhp perdg*

23



VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0330/36

DJRHPSPHRERDGJ9

Rmh jhr {gpldjk fesdren phuxdphohjr ga rmh fgosejt bxpdjk rmh thep 0330

mev `hhj djfphevhb dj 0336. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev

SEPRDFXNEPV 0330 0336

Haahfr ga {gpldjk fesdren

Djfphevh Bhfphevh

FXPPHJR EVVHRV9

Fevm gj mejb 20584*45 50=64=3*02 5025=03*66 /////////////

@enejfhv {drm ejl 242486*51 2348064*01 61330=1*53 /////////////

Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; //////////// ////////////

Fngvdjk vrgfl 040140581*03 054110=36*;3 //////////// ;6304680*83Rgren fxpphjr evvhrv /E 048388;8;*=3 001=1=855*;3

NDE@DNDRDHV9

Gxr vrejbdjk Djrhphvr 2204=04*28 13422;;*43 //////////// 511212=*28

Rgren fxpphjr nde`dndrdhv /@ 2204=04*28 13422;;*43

[gpldjk Fesdren -E/@$ 04310840=*63 003;;2366*=3

Jhr bhfphevh dj {gpldjk

Fesdren

14=85=42*83 14=85=42*83

04310840=*63 04310840=*63 ;2142333*48 ;2142333*48

25



phfgpbhb PV* 00.3;.;2.366*=3 ejb dr {ev `hhj djfphevhb rg Pv* 04.31. 08.40=*63

dj rmh thep 0330*


DJRHPSPHRERDGJ9



phfgpbhb PV* =.;6.=4.638*53 ejb dr {ev `hhj djfphevhb rg Pv* 00.3;.;2.366*=3

dj rmh thep 0336*



Djfphevh Bhfphevh

FXPPHJR EVVHRV9

Fevm gj mejb 50=64=3*02 008;8*03 //////////// 5015238*32

@enejfhv {drm ejl 2348064*01 58==55=4*2= 55;=8483*00 ////////////


Fngvdjk vrgfl 054110=36*;3 41=24;23*0; //////////// 500=56316*23

Rgren fxpphjr evvhrv /E 001=1=855*;3 5528;4446*83

NDE@DNDRDHV9

Gxr vrejbdjk Djrhphvr 13422;;*43 0;5431==*23 //////////// 05341053*83

Rgren fxpphjr nde`dndrdhv /@ 13422;;*43 0;5431==*23

[gpldjk Fesdren -E/@$ 003;;2366*=3 =;6=4638*53

Jhr bhfphevh dj {gpldjk

Fesdren

5666=2;0=*;3 5666=2;0=*;3

003;;2366*=3 003;;2366*=3 5285;31;=*43 5285;31;=*43

20




DJRHPSPHRERDGJ9



phfgpbhb PV* =.;6.=4.638*53 ejb dr {ev `hhj djfphevhb rg Pv* 4.56.10.=5;*;3 dj

rmh thep 0338*




Djfphevh Bhfphevh

FXPPHJR EVVHRV9

Fevm gj mejb 008;8*03 5=;=465*31 5=81688*=1 /////////////

@enejfhv {drm ejl 58==55=4*2= 5=52336;*24 008==2=*35 /////////////

Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; //////////// /////////////

Fngvdjk vrgfl 41=24;23*0; 553326584*33 5654625=*;6 /////////////

Rgren fxpphjr evvhrv /E 5528;4446*83 565===151*53

NDE@DNDRDHV9

Gxr vrejbdjk Djrhphvr 0;5431==*23 23808;4=*23 //////////// 56668553*33

Rgren fxpphjr nde dndrdhv /@ 0;5431==*23 23808;4=*23

[gpldjk Fesdren -E/@$ =;6=4638*53 45610=5;*;3

Jhr Djfphevh dj {gpldjk

Fesdren

64;6850*13 64;6850*13

45610=5;*;3 45610=5;*;3 5;63=100*13 5;63=100*13

26



DJRHPSPHRERDGJ9



phfgpbhb PV* 4.56.10.=5;*;3 ejb dr {ev `hhj djfphevhb rg Pv* 01.2=.64.555*53

dj rmh thep 0331*

VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0331/3;



Djfphevh Bhfphevh

FXPPHJR EVVHRV9

Fevm gj mejb 5=;=465*31 52505=*=3 //////////////

5;6;;50*03@enejfhv {drm ejl 5=52336;*24 ;082426*52 ////////////// 53==8342*68

Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; ////////////// //////////////

Fngvdjk vrgfl 553326584*33 632125224*83 54284=043*83 //////////////

Rgren fxpphjr evvhrv /E 565===151*53 656=12533*33

NDE@DNDRDHV9

Gxr vrejbdjk Djrhphvr 23808;4=*23 243024==*43 ////////////// =244543*83

Rgren fxpphjr nde dndrdhv /@ 23808;4=*23 243024==*43

[gpldjk Fesdren -E/@$ 45610=5;*;3 012=64555*53

Jhr djfphevh dj {gpldjk

Fesdren 5;62;1046*23 5;62;1046*23

012=64555*53 012=64555*53 54284=043*83 54284=043*83

22



DJRHPSPHRERDGJ9


mev `hhj djfphevhb dj 033;. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev

phfgpbhb PV* 08.22.08.385*83 ejb dr {ev `hhj djfphevhb rg Pv* 01.2=.64.555*53

dj rmh thep 0331*

PERDG EJENTVDV

Gqhp vhqhpen thepv vfdhjrdadf rggnv meqh `hhj hqgnqhb agp bhrhpodjh

gsrdoxo nhqhn ga {gpldjk fesdren gjndjh evvhvvohjr ga hefm ga rmh fgosgjhjrv ga

fxpphjr evvhrv agp vhnhfrdqh essndferdgj ga oejekhohjr fgjrpgn* Xjbdvsxrhbnt rmh

perdg ejentvdv gffxsdhv snefh ga spdoh dosgprejfh* Perdg— eph fgosndhb ejb

vrxbdhb agp spgadre`dndrt— evvhvvohjr ga adjejfden sgvdrdgj vxaadfdhjft ga {gpldjk

SEPRDFXNEPV 0331 033;


Djfphevh Bhfphevh

FXPPHJR EVVHRV9

Fevm gj mejb 52505=*=3 483=0*40 //////////// 21568*==@enejfhv {drm ejl ;082426*52 5;=248=6*25 53842123*0; ////////////


Fngvdjk vrgfl 632125224*83 0=58=054=*63 //////////// 06384085*03

Rgren fxpphjr evvhrv /E 656=12533*33 635686686*03

NDE@DNDRDHV9

Gxr vrejbdjk Djrhphvr 243024==*43 2140=635*12 03411=;*01 ////////////

Rgren fxpphjr nde dndrdhv /@ 243024==*43 2140=635*12

[gpldjk Fesdren -E/@$ 012=64555*53 082208385*83

Jhr Bhfphevh dj {gpldjk

Fesdren 53252384*13 53252384*13

012=64555*53 012=64555*53 065386=;*3= 065386=;*3=

28



fesdren vrperhkdhv shpxvhb `t rmh gpkejdyerdgj vmgpr rhpo ejb ngjk rhpo vgnqhjft

nduxdbdrt hrf* D {gxnb bhen {drm vgoh ga rmh sphbgodjejr perdgjv ogph phnhqejrnt

essndfe`nh jhr {gpldjk fesdren oejekhohjr vrxbdhv*

FXPPHJR PERDG

Fxpphjr perdg djbdferhv e`dndrt ga rmh fgosejt rg ohhr rmh fxpphjr g`ndkerdgj

d*h*. rmh fxpphjr evvhrv oxvr `h vxaadfdhjr rg set ev ejb {mhj rmh nerrhp oerpdfhv*

Rmh vrejbepb perdg dv 095. rmh fxpphjr perdg dv fenfxnerhb `t xvdjk rmh agpoxne9

Fxpphjr evvhrv

Fxpphjr perdg ? //////////////////////

Fxpphjr nde`dndrdhv

THEP FXPPHJR EVVHRV FXPPHJR

NDE@DNDRDHV

PERDG

0330/0336 06.66.63.648*56 5=.43.31.880*5; 5*062

0336/0332 50.34.11.106*05 52.00.53.;10*5= 3*=83

0332/0338 52.56.01.323*25 52.;=.13.55;*02 3*488

0338/0331 60.63.54.0==*44 03.6=.=8.31;*54 5*8=20331/033; 65.60.48.=04*56 05.46.0;.430*;4 5*20=

21



3

3*0

3*2

3*1

3*=

5

5*0

5*2

5*1

5*=

0336 0332 0338 0331 033;

0331/3;

0338/31

0332/38

0336/32

0330/36

DJRHPSPHRERDGJ

Rmh fxpphjr perdg dv `hng{ verdvaefrgpt nhqhn ga 598= bxpdjk rmh thep 0330/

0336 ejb rmh thep 0336/0332 e`gqh rmh verdvaefrgpt nhqhn* Mg{hqhp rmhph dv e

bhfphevh bxpdjk rmh thepv 0332/0338 rg 0331/033; rmh bhfphevh dj rmh fxpphjr

perdg djbdferhv èb rphjb ga fgosejt*

2;

THEPV

P E R D G V



UXDFL PERDG

Uxdfl perdg eph efdb rhvr perdg dkjgphv nhvv nduxdbdrt evvhrv ndlh

djqhjrgpt* Rmdv relhv effgxjr phebdnt eqedne nh fevm ejb grmhp evvhrv

{mdfm eph uxdflnt fgjqhprhb djrg fevm* Rmh vrejbepb dv perdg dv595* Rmh khjhpen

spdjfdsnh ga uxdfl perdg dv ev agnng{v9

Nduxdb Evvhrv

Uxdfl perdg ? ////////////////////////////////

Fxpphjr nde`dndrdhv

THEP UXDFL EVVHRV FXPPHJR

NDE@DNDRDHV

PERDG

0330/0336 5.61.1;.845*=6 5=.43.31.880*5; 3*3;0

0336/0332 0.22.51.==0*42 52.00.53.;10*5= 3*514

0332/0338 0.=6.43.=50*31 52.;=.13.55;*02 3*540

0338/0331 5.=1.6=.215*8; 03.6=.=8.31;*54 3*345

0331/033; 6.64.84.241*45 05.46.0;.430*;4 3*582

2=



3

3*30

3*32

3*31

3*3=

3*5

3*50

3*52

3*51

3*5=

3*0

0336 0332 0338 0331 033;

0331/3

0338/3

0332/3

0336/3

0330/3

DJRHPSPHRERDGJ

Rmh Uxdfl perdg dv `hng{ verdvaefrgpt nhqhn ga 393;0 bxpdjk rmh thep 0330/0336 ejb rmh thep 0336/0332 e`gqh rmh verdvaefrgpt nhqhn* Mg{hqhp rmhph dv e

djfphevh bxpdjk rmh thepv 0332/0338 rmdv thep sgvdrdgj dv 0338/0331rg 0331/

033; rmh djfphevh dj rmh Uxdfl perdg djbdferhv verdvat rphjb ga fgosejt*

DJQHJRGPT RXPJGQHP PERDG

24

THEPV

P E R D G V



Rxpjgqhp perdg dv envg ljg{j ev vrgfl qhngfdrt* Rmdv perdg dv fenfxnerhb rg

fgjvdbhp rmh ebhuxeft ga rmh uxejrxo ga fesdren ejb drv djvrdrxrdgj agp djqhvrdjk dj

djqhjrgpt*

E adpo oxvr meqh phevgje`nh vrgfl dj fesepdvgj rg venhv* Dr dv rmh perdg ga

fgvr ga venhv ejb eqhpekh djqhjrgpt ga* Rmdv perdg mhnsv rmh adjejfden oejekhpv rg

fenfxnerh djqhjrgpt sgndft* Rmdv perdg phqhenv rmh jxo`hp ga rdohv adjdvmhb vrgfl dv

rxpjhb gqhp bxpdjk e kdqhj effgxjrdjk shpdgb* Rmh perdg dv xvhb agp ohevxpdjk rmh

spgadre`dndrt* Rmhvh eph rmh qepdgxv {etv dj {mdfm vrgfl rxpjgqhp perdg oet `h fen/

fxnerhb*

Jhr venhv

Djqhjrgpt rxpjgqhp perdg ? ////////////////////////////////Eqhpekh Djqhjrgpt

THEP JHRVENHV EQHPEKHDJQHJRGPT

PERDG

0330/0336 03.52.=1.8;6*61 06.25.2;.==4*153 3*=13

0336/0332 56.38.5;.261*43 56.;8.4;.4;4*153 3*42=

0332/0338 4.11.82.613*43 =.65.18.353*208 5*510

0338/0331 50.6;.54.151*;8 53.63.36.6=2*=58 5*035

0331/033; 61.==.86.811*=4 5=.2;.;5.108*303 5*441

83



3

3*0

3*2

3*1

3*=

5

5*0

5*2

5*1

0336 0332 0338 0331 033;

0331/

0338/

0332/

0336/

0330/

DJRHPSPHRERDGJ

Rmh djqhjrgpdhv eph bhfphevhb dj 0330/0336.0336/0332 ejb 0332/0338.

rmh perdg dv djfphevhv 0338/0331 ejb da bhfphevhv dj0331/033;*

FXPPHJR EVVHRV RXPJGQHP PERDG

85

THEPV

P E R D G V



Fxpphjr evvhrv rxpjgqhp perdg djbdferhv rmh h}rhjr rg {mdfm rmh djqhvrohjrv

dj fxpphjr evvhrv fgjrpd`xrh rg{epbv venhv* Dr fgosgprhb {drm e sphqdgxv shpdgb* Dr

djbdferhv {mhrmhp rmh djqhvrohjr dv ad}hb evvhrv mev `hhj ixbdfdgxv gp jgr*

Jhr VenhvFxpphjr evvhrv rxpjgqhp perdg? //////////////////////

Fxpphjr Evvhrv

THEP JHR VENHV FXPPHJREVVHRV

PERDG

0330/0336 03.52.=1.8;6*61 06.6;.15.852*51 3*=15

0336/0332 56.38.5;.261*=5 50.34.11.106*05 5*3;=

0332/0338 4.11.82.613*43 52.56.01.323*25 3*1=6

0338/0331 50.6;.54.151*;8 60.63.54.0==*44 3*6=6

0331/033; 61.==.86.811*=4 65.60.48.=04*56 5*5;;

80



3

3*0

3*2

3*1

3*=

5

5*0

5*2

0336 0332 0338 0331 033;

0331/3;

0338/31

0332/38

0336/32

0330/36

DJRHPSPHRERDGJ

Rmh perdg dv djfphevdjk fgjrdjxgxvnt apgo 0330/0336 rg 0336/0332 ejb

earhp thep0332/0338 rg 0331/033; dr djfphevhb* Dr djbdferhv rmer rmh fxpphjr

evvhrv {hph xvhb*

FEVM SGVDRDGJ PERDG

86

THEPV

P E R D G V



Fevm dj rmh ogvr nduxdb evvhr. e adjejfden ejentvr oet h}eodjh rmh perdgj

ga fevm ejb drv huxdqenhjr rg fxpphjr nde`dndrdhv* Rpebh djqhvrohjr gp oeplhre`nh

vhfxpdrdhv eph huxdqenhjr ga fevm. rmhphagph. rmht oet `h djfnxbhb dj rmh

fgosxrerdgj ga fevm sgvdrdgj perdg*

Fevm, oeplhre`nh vhfxpdrdhvFevm Sgvdrdgj Perdg? /////////////////////////////////////////////

Fxpphjr nde`dndrdhv

THEP FEVM,OEPLHRE/@NHVHFXPDRDHV

FXPPHJRNDE@DNDRDHV

PERDG

0330/0336 86.;4.054*83 5=.43.31.880*5; 3*30=

0336/0332 5.84.36.;12*1= 52.00.53.;10*5= 3*555

0332/0338 0.33.5=.445*88 52.;=.13.55;*02 3*568

0338/0331 ;4.85.===*=1 03.6=.=8.31;*54 3*364

0331/033; 2.81.22.182*41 05.46.0;.430*;4 3*03=

82



3

3*38

3*5

3*58

3*0

3*08

0336 0332 0338 0331 033;

0331/3;

0338/31

0332/38

0336/32

0330/36

DJRHPSPHRERDGJ

Rmh fevm sgvdrdgj perdg dv djebhuxerh ev rmhph eph xsv ejb bg{jv bxpdjk

rmh thep* Rmh e`gqh perdg djbdferhv rmer rmh fgosejt dv xje`nh rg uxdflnt phendyh

drv fxpphjr nde`dndrdhv dr dv jgr kggb hjgxkm*

[GPLDJK FESDREN RXPJGQHP PERDG

88

THEPV

P E R D G V



[gpldjk fesdren ga e fgjfhpj dv bdphfrnt phnerhb rg venhv* Rmh fxpphjr evvhrv

ndlh bh`rgpv. `dnnv phfhdqe`nh. fevm. ejb vrgfl hrf*. fmejkh {drm rmh djfphevh gp

bhfphevh dj venhv* Rmh {gpldjk fesdren dv relhj ev9

[gpldjk fesdren ?fxpphjr evvhrv/fxpphjr nde`dndrdhv

Rmdv perdg djbdferhv rmh qhngfdrt ga rmh xrdndyerdgj ga jhr {gpldjk fesdren* Rmdv

perdg djbdferhv rmh jxo`hp ga rdohv rmh {gpldjk fesdren dv rxpjhb gqhp dj rmh

fgxpvh ga e thep* Rmh perdg ohevxphv rmh haadfdhjft {drm {mdfm rmh {gpldjk fesdren

dv `hdjk xvhb `t e adpo* E mdkmhp perdg djbdferhv rmh haadfdhjr xrdndyerdgj ga {gpldjk

fesdren ejb rmh ng{ perdg djbdferhv djhaadfdhjr xrdndyerdgj ga {gpldjk fesdren*VENHV

[GPLDJK FESDREN RXPJGQHP PERDG ? ///////////////////////////////JHR [GPLDJK

FESDREN

Thep JHRVENHV JHR [GPLDJK

FESDREN

PERDG

0330/0336 03.52.=1.8;6*61 2.26.06.=20*41 2*8280336/0332 56.38.5;.261*=5 0.50.22.56=*4; 1*526

0332/0338 4.11.82.613*43 5.68.62.3;1*=6 ;*525

0338/0331 50.6;.54.151*;8 55.45.62.005*=3 5*36=

0331/033; 61.==.86.811*=4 4.64.1;.401*62 6*408

81



3

5

0

6

2

8

1

;

=

0336 0332 0338 0331 033;

0331/3;

0338/31

0332/38

0336/32

0330/36

DJRHPSPHRERDGJ

Rmdv perdg djbdferhv rmh jxo`hp ga rdohv rmh jhr venhv ohr {drm rmh {gpldjk

fesdren agp rmh thep* Rmh rxpjgqhp ga rmh {gpldjk fesdren mev mdkmnt djfphevdjk

apgo 0333/0335 rg0338/0331*

RGREN EVVHR RXPJGQHP PERDG

8;

THEPV

P E R D G V



Rmdv perdg djbdferhv rmh venhv khjhperhb shp pxshh ga djqhvrohjr dj rgren evvhrv*

Enrmgxkmr ad}hb evvhrv eph bdphfrnt fgjfhpjhb {drm rmh khjhperdgj ga venhv* @xr

grmhp evvhrv envg fgjrpd`xrh rg rmh spgbxfrdgj ejb venhv efrdqdrdhv ga rmh adpo* Rmh

adpo oxvr oejekh drv rgren evvhrv haadfdhjft ejb vmgxnb khjhperh oe}doxo venhv

rmpgxkm rmhdp spgshp xrdndyerdgj*

Rmh rgren evvhrv rxpjgqhp dv xvhb ljg{ mg{ oejt rdohv rmh rgren evvhrv

eph `hdjk fgjqhprhb djrg venhv* Da venhv eph jgr eqedne`nh fgvr ga kggbv dv rg `h

fgjvdbhphb* Dr vmg{v dj mg{ oejt rdohv rmh rgren venhv eph `hdjk fgjfhprhb djrg

rgren evvhrv* Rmh perdg dv fenfxnerhb `t bdqdbdjk rmh fgvr ga kggbv vgnb ev venhv `t

rgren evvhrv* Rmh khjhpen spdjfdsnh agp rmh fenfxnerdgj ga rmdv ev agnng{v

Venhv

Rgren evvhrv rxpjgqhp perdg ? //////////////////

Rgren evvhrv

THEP JHRVENHV RGRENEVVHRV PERDG

0330/0336 03.52.=1.8;6*61 06.66.63.648*56 3*=16

0336/0332 56.38.5;.261*=5 50.34.11.106*05 5*3;=

0332/0338 4.11.82.613*43 52.56.01.323*25 3*1=6

0338/0331 50.6;.54.151*;8 60.63.54.0==*44 3*6=6

0331/033; 61.==.86.811*=4 65.60.48.=04*56 5*5;;

8=



DJRHPSPHRERDGJ

Rmh rgren evvhr rxpjgqhp perdg djfphevh dj 0330/0336 ejb 0336/0332

earhp dr bhfphevhb dj 0332/0331 ejb earhp rmh djfphevh rxpjgqhp perdg 0331/033;*

84

3

3*0

3*2

3*1

3*=

5

5*0

5*2

0336 0332 0338 0331 033;

0331/3;

0338/31

0332/38

0336/32

0330/36

THEPV

P E R D G V



13

ADJBDJKV

!

VXKKHVRDGJV



ADJBDJKV

Dj rmh gqhp enn hqenxerdgj ga rmh [gpldjk Fesdren Oejekhohjr er hefm ejb

hqhpt evshfr. rmh agnng{djk eph rmh adjbdjkv*

5* [gpldjk Fesdren perdg ga rmh fmdrrggp Fg/gshperdqh Vxkep Nrb dv bhfphevdjk

dj enn rmh thepv {mdfm djbdferh sggp nduxdbdrt sgvdrdgj ga rmh fgosejt*

0* Djqhjrgpt rxpj gqhp perdg ga rmh Fmdrrggp Fg/gshperdqh Vxkep Nrb dv kggb dj

enn rmh 8 thepv ga vrxbt. {mdfm djbdferhv rmh haadfdhjr oejekhohjr ga

djqhjrgpt*

6* Ad}hb Evvhrv rg Jhr {gprm Perdg ga rmh Fmdrrggp Fg/gshperdqh Vxkepv Nrb dv

kpherhp rmej 5( {mdfm djbdferhv rmh G{jhp—v axjbv eph vxaadfdhjr rg

Adjejfh Ad}hb Evvhrv*

2* Ad}hb Evvhrv Rxpj gqhp Perdg ga rmh Fmdrrggp Fg/gshperdqh Vxkep Nrb dv

mdkmhvr 0*2 dj rmh thep 0330/36. {mdfm rmh oejekhohjr dv haadfdhjr dj

xrdndydjk rmh Ad}hb Evvhrv*

8* Fxpphjr perdg ga Fmdrrggp Fg/gshperdqh Vxkepv Nrb dv mdkmhvr 1*54 dj rmh

thep 0330/36. {mdfm dv rmh oejekhohjr ga haahfrdqh ejb haadfdhjr

xrdndyerdgj

1* Rmh fgosejt venhv meqh `hhj bhfphevhb dj enn rmh thep*

;* Rmh phvhpqhv ejb vxpsnxv dv en{etv effxoxnerdjk hqhpt thep* Rmh

fgosejt fej fesdrendyh rmh phvhpqhv ejb Vxpsnxv*

15



VXKKHVRDGJV

Rmh fgosejt vmgxnb xrdndyh rmh phvhpqhv ejb vxpsnxv `t hdrmhp fesdrendy/

djk gp djqhvr rmh ogjht vgoh {mhph ev djqhvrohjr rg khr `hjhadrv*

Rmh fgosejt vmgxnb oedjredj ebhuxerh {gpldjk fesdren

Rmh fgosejt vmgxnb oedjredj rmh mdkm nduxdbdrt sgvdrdgj

Rmh fgosejt dv xjbhp ngvv ygjh. vg dr jhhbv vgoh vx`vdbt `t

kgqhpjohjr rg bhqhngs drv sgvdrdgj*

@t ohpkdjk rmh fgosejt {drm grmhp spgadre`nh fgosejt. rmh adpo oet

Dospgqh drv shpagpoejfh*

@t vhnndjk ognevvhv rg grmhp snejr rmh fgosejt fej hepj ebbdrdgjen

spgadr*

@t xvdjk rmh vxkep fej vfpes rmh adpo fej khjhperh dr—v hnhfrpdfennt

vxssnt*

@t vhnndjk rmh vfpes rg `dg/snejrv dr fej khjhperh axjbv*

10



16

FGJFNXVD

GJ



FGJFNXVDGJ

Apgo rmh ejentvdv gj rmh {gpldjk fesdren oejekhohjr er Fmdrrggp Fg/

gshperdqh Vxkep Nrb. fgjfnxbh dj vsdrh ga enn vxkkhvrdgjv. rmh fgosejt mev rg

phbxfh drv spgbxfrdgj fgvr rg djfphevh spgadr*

Rmh djqhjrgpt rxpj gqhp dv kggb dj enn rmh adqh thepv* Rmh fgosejt vmgxnb

rpt rg djfphevh rmhdp venhv* Dr vmgxnb oedjredj rmh mdkm nduxdbdrt sgvdrdgj* Mhjfh.

rmh vxkkhvrdgjv kdqhj eph phendvrdf {mdfm {dnn nheb rg djfphevh dj rmh spgadre`dndrt ga

rmh fgosejt* Rmh fgosejt vmgxnb rpt rg res rmh oeplhr ejb vhr dj `pejb qenxh

ejb bg rmh `hvr*

12



18

EJJH]XP

H



RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP

RPEBDJK EFFGXJR AGP RMH THEP 0336

SEPRDFXNEPV EOGXJR

Pv* Sv*

SEPRDFXNEPV EOGXJR

Pv* Sv*5*GSHJDJK VRGFL9

e$ Vxkep

`$ Ognevvhv

0* SXPFMEVHV9e$ Ahprdndvhpv !

shvrdfdbhv

6* H}shjbdrxphbh`dre`nh rg rpebdjk e'f

2* Fgvr ga spgbxfrdgjRpejvahpphb apgoOejxaefrxpdjk e'f

01.55.64.302*6=

=0.80.660*02

58.503*33

5.;8.=1.1;6*0=

51.=0.22.003*;3

/////////////////////28.80.6;.6;3*13/////////////////////

5* GSHJDJK VRGFL9

e$ Vxkep

`$ Ognevvhv

0* venhv

6* Odvf* djfgohFphbdre`nh rgRpebdjk e'f

2* Kpgvv ngvv

54.54.41.42;*=3

14.3;.2;2*=3

03.52.=1.8;6*61

5.;0.33.651*82

6.;1.28.88=*53

//////////////////////28.80.6;.6;3*13//////////////////////

11



RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP

@ENEJFH VMHHR EV GJ 0336

NDE@DNDRDHV Pv* EVVHRV Pv*

5* Vmeph fesdren0*BHSGVDRV !@GPPG[DJKV9

e$ Bhsgvdrv`$ @gppg{djkv

6* Gxr vrejbdjkDjrhphvr sete`nh

2* Ebixvrdjk mhebv„ Bxh `t‟

8* Phvhpqhv1* X*B*S;* Exbdr axjb=* Phvhpqh axjb thr

Rg `h djqhvrhb

4* Qtvte èjl ènejfh53* @ejl ga Djbde55* Fejepe èjl50* Djbdej èjl56* Djbdej gqhpvhev

@ejl52* V*Q* Kpeohhje

@ejl58* Vrerh èjl ga

Djbde51* Xjdgj èjl ga

Djbde5;* FBFF èjl.

Fmdrrggp 5=* Fgpsgperdgj èjl

NHVV9Bdaahphjfh `hr{hhj

Evvhrv ! nde`dndrhv Rgren

52.34.8=.;33*33

0.==.61.861*3806.81.51.053*0=

13.42.2;;*43

5=.04.50.3;2*0;05.46.8;.5=;*=1

12.001*==4.148*8;

02.;30*14

/ / // / // / // / /

/ / /

/ / /

/ / /

/ / /

/ / // / /

///////////////////////=5.6=.;6.=55*83

04.40.56.336*4=///////////////////////85.21.13.=3;*80

///////////////////////

5* Fevm gj mejb0* @ENEJFH [DRM@EJLV9

e$ fxpphjr effgxjr`$ veqdjkv effgxjr

6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv

2* Bhsgvdrv {drmQepdgxv ekhjfdhv

8* A*B—v {drm èjlv1* Ngejv ! ebqejfhv

Rg oho`hpv;* Ngejv rg grmhp

Fg/gs* vxkep

Aefrgpdhv=* EBI* mhebv

„bxh rg‟4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga

Evvhrv50* QENXH GA

FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjeptb$ Vxkep

h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj

spgfhvvm$ AOS pe{

oerhpden ! ahhb56* Bhadfdrv

Rgren

50.=6.4=3*02

5;.58.344*0;06.=3.564*44

0.0=.883*33

50.82.=08*;;0.83.333*33

12.15.==6*65

63.33.333*33

8.22.50.615*585=.01.2==*8;

50.10.31.213*00

4.84.63.0;5*;6

0.30.14.;3=*465.;=.023*28

01.6;8*8354.54.41.42;*=3

0.82.6=0*3;14.3;.2;2*=3

4.043*33

03.2;2*032;.426*80

//////////////////////85.21.13.=3;*80

//////////////////////

1;





SEPRDFXNEPV EOGXJRPv* Sv*


5*GSHJDJK VRGFL9

e$ Vxkep

`$ Ognevvhv


6* Fgvr ga spgbxfrdgj

Rpejvahpphb apgoOejxaefrxpdjk e'f

54.54.41.42;*=3

14.3;.2;2*=3

5.5=.21.3;;*21

6.01.51.;3;*33

/////////////////////02.66.1;.03;*31//////////////////////

5* GSHJDJK VRGFL9

e$ Vxkep

`$ Ognevvhv

0* venhv

6* Odvf* djfgohFphbdre`nh rg

Rpebdjk e'f

2* Kpgvv ngvv

;.13.38.228*53

0.=1.340*33

56.38.5;.261*=5

5.58.35.543*20

0.83.8;.120*;6

//////////////////////02.66.1;.03;*31

///////////////////////

1=











Rg `h djqhvrhb



52.34.13.633*33

0.==.50.281*1=00.6=.00.210*8;

0.;5.43.1==*23

55.83.03.3;6*;=00.=;.0;.==2*35

12.001*==4.148*8;

02.;30*14

///////////////////////;1.21.60.243*8=

61.5=.21.;3=*38///////////////////////23.0;.=8.;=0*86

///////////////////////







Fg/gs* vxkep



Evvhrv50* QENXH GA



spgfhvvm$ AOS pe{


Rgren

00.8;8*03

56.24.205*;25.28.65.;1;*;2

0.0=.883*33

50.15.008*;;00.83.333*33

16.=1.104*14

53.33.333*33

8.2=.42.;3=*3=5=.01.2==*8;

50.10.31.213*00

4.84.63.0;5*;6

0.35.33.012*105.;=.023*28

5=.1;5*33;.13.38.228*53

0.62.=30*430.=1.340*33

8.;83*33

03.2;2*032;.426*80

//////////////////////23.0;.=8.;=0*86//////////////////////

14







5*GSHJDJK VRGFL9e$ Vxkep

`$ Ognevvhv

0* SXPFMEVHV9

e$ Ahprdndvhpv !shvrdfdbhv



;.13.38.228*53

0.=1.340*33

8.32.333*33

14.28.611*=6

55.80.21.6;8*52

/////////////////////54.=4.=;.0;4*3;/////////////////////

5* GSHJDJK VRGFL9e$ Vxkep

`$ Ognevvhvf$ Shvrdfdbhv

0* venhv


2* Kpgvv ngvv

;.==.51.232*03

5.31.13.1=6*686.10.083*33

4.14.03.642*63

14.32.312*=8

86062=0*6;

//////////////////////54.=4.=;.0;4*3;//////////////////////

;3











Rg `h djqhvrhb


Evvhrv ! nde`dndrhv

Rgren

52.34.15.233*33

0.45.82.5;4*1501.13.;6.8=;*48

2.38.08.;4=*23

53.=5.3;.840*5402.=3.==.332*30

12.001*==4.148*8;

02.;30*14

///////////////////////=6.63.34.5=;*65

64.;5.36.606*36

///////////////////////26.84.38.=12*0=///////////////////////







Fg/gs* vxkep



Evvhrv50* QENXH GA



spgfhvvm$ Shvrdfdbhvm$ AOS pe{


Rgren

5=.;=.465*31

45.;0.=15*61=4.1;.5;1*56

0.0=.883*33

50.;5.008*;;0;.83.333*33

43.=8.068*42

53.33.333*33

1.;3.81.855*425=.01.2==*8;

50.11.2;.834*00

4.84.63.0;5*;6

0.33.21.803*1246.533*3326.;01*18

;.==.51.232*03

////////5.31.13.1=6*68

/////////6.10.083*33

03.2;2*032;.426*80

//////////////////////26.84.38.=12*0=//////////////////////

;5







5*GSHJDJK VRGFL9

e$ Vxkep


0* SXPFMEVHV9e$ Ahprdndvhpv !

shvrdfdbhv



8* Kpgvv Spgadr

;.==.51.232*03

5.31.13.1==*=86.10.083*33

55.03.333*33

5.52.;2.;41*=2

08.;8.21.=44*2;

8.5;.85.==;*23

///////////////////////25.5;.60.403*;3

///////////////////////

5* GSHJDJK VRGFL9

e$ Vxkep


0* venhv

6* Odvf* djfgoh

Fphbdre`nh rgRpebdjk e'f

01.;2.84.;40*=3

;8.52.023*;;5.51.2=3*33

50.21.04.181*;=

5.03.50.;83*68

//////////////////////25.5;.60.403*

//////////////////////

;0





NDE@DNDRDHV Pv* EVVHRV Pv*5* Vmeph fesdren0*BHSGVDRV !

@GPPG[DJKV9e$ Bhsgvdrv`$ @gppg{djkv




Rg `h djqhvrhb

NHVV9

Bdaahphjfh `hr{hhjEvvhrv ! nde`dndrhv

Rgren

52.55.23.;33*33

6.53.02.321*5323.26.23.=31*50

2.43.02.4==*43

52.34.=3.608*6101.26.34.30=*56

12.001*==4.148*8;

02.;30*14

///////////////////////5.36.34.5=.854*;8

23.86.36.542*45

///////////////////////10.81.58.602*=2

///////////////////////

5* Fevm gj mejb0* @ENEJFH [DRM

@EJLV9e$ fxpphjr effgxjr`$ veqdjkv effgxjr





Fg/gs* vxkep Aefrgpdhv

=* EBI* mhebv„bxh rg‟

4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga

Evvhrv50* QENXH GA

FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjept

b$ Vxkep h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj



Rgren

5.25.05=*=3

5.11.=0;*55;3.=6.551*36

0.0=.883*43

50.1;.008*;;0.83.333*33

5.31.02.4=;*03

53.33.333*33

;.60.34.113*645=.01.2==*8;

50.45.4;.8=1*00

4.84.63.0;5*;6

0.31.8=.535*=28.=;.50=*83

0=.3=4*33

01.;2.84.;40*=3;=.25.201*2;;8.52.023*552.58.;58*40

5.51.2=3*33

03.2;2*032;.426*80

//////////////////////10.81.58.602*=2//////////////////////

;6




RPEBDJK EFFGXJR AGP RMH THEP 033;



5*GSHJDJK VRGFL9

e$ Vxkep



6** Fgvr ga spgbxfrdgjRpejvahpphb apgoOejxaefrxpdjk e'f

2* Shvrdfdbhv Sxpfmevh

01.;2.84.;40*=3

;8.52.023*;;5.51.2=3*33

0.11.;1.363*03

6=.53.4;.28=*63

66.3;.613*33

//////////////////////1=.15.;5.610*3;//////////////////////

5* GSHJDJK VRGFL9

e$ Vxkep

`$ Ognevvhv

0* venhv


2* Kpgvv ngvv

02.1;.55.0=4*55

11.54.330*=4

0.38.423*33

0.13.4=.;48*83

6.;1.=0.;8;*1=

//////////////////////1=.15.;5.610*3;//////////////////////

;2




@ENEJFH VMHHR EV GJ 033;







Rg `h djqhvrhb



52.08.86.133*33

6.80.35.==;*3523.8;.30.200*;1

2.14.0=.635*12

00.45.;0.432*=001.=3.31.=68*35

12.001*==4.148*8;

02.;30*14

55.0;.11.28.;1*6=24.=4.25.326*31

////////////////////////10.=;.06.866*60

////////////////////////







Fg/gs* vxkep



Evvhrv50* QENXH GA





Rgren

48.3=0*4=

66.=3.018*4=52.21.46.5;*26

0.0=.883*33

50.;3.008*;;0.83.333*33

5=.5;.2=.;6*33

53.33.333*33

;.88.25.336*66

5=.01.2==*8;56.44.0;.650*12

4.84.63.0;5*;6

5.42.52.031*5252.;3.141*83

23.860*3302.1;.55.0=4*55

10.4=.213*4011.54.330*=4

=.35.841*150.38.423*33

03.2;2*03

2;.426*80

//////////////////////10.=;.06.866*60

//////////////////////

;8



;1

@D@NDGKPES

MT



@D@NGKPESMT

RMH agnng{djk `gglv meqh phaahphb bxpdjk rmh sphsepepdgj ga rmdv spgihfr9/

D*O*sejbht / Adjejfden oejekhohjr/ Qdlev sx`ndvmdjk mgxvh SQR NRB. Jh{

Bhnmd/553352. 0336*

Spevejje Fmejbpe/ Adjejfden oejekhohjr/Rere OFKpe{mdnn/mdnn sx`ndferdgjv

fgosejt nrb. Jh{ Bhnmd. 0330*

P*L*Vmepoe ejb Vmevmd L*Kxsre /Oejekhohjr effgxjrdjk Lentejd

sx`ndvmhpv. Jh{Bhnmd/0336*

Ebqejfhb adjejfden oejekhohjr / Sx`ndvmhv `t bdphfrgp ga vrxbdhv/ DF[ED* ‖

LGNLERE ;3351*

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