Cambodia Accounting Standard-Khmer Version PDF

bBaIGtbT
1> esckIepImEdlerobcMedayRbFanKNkmkarsikSaRsavRCavsg;darKNenyGnrCati
2> Garmkfarbs;k]tm Guk ra:bun rdelxaFikarRksYgesdkic nig hirBavt
3> c,ab;KNenyshRKas svnkmKNenyshRKas nig viCaCIvKNeny
4> GnuRkitsIBIsmasPaB nigkarRbRBwteTAnRkumRbwkSaCatiKNeny fTI 3-03-2003

5> GnuRkitsIBIsmasPaB nigkarRbRBwteTAnviTasanKNenykrCMnaj nig svnkrkm<Ca
fTI 19-03-2003
6> 15 sg;darKNenykm<Ca
7> RbkassIBIkardak;eGayeRbIR)as;;sg;darKNenykm<Ca
8> 10 sg;darsvnkmkm<Ca
9> RbkassIBIkardak;eGayeRbIR)as;sg;darsvnkmkm<Ca
10> RbkassIBIkarEtgtaMgRkumRbwkSaPi)alRbcaMRkumRbwkSaCatiKNeny
11> RbkassIBIkarEtgtMagRkumRbwkSaPi)alRbcaMviTasanKNenykrCMnaj nig svnkrkm<Ca
12> RbkassIBIkarEtgtaMgsgkarraCrdaPi)alRbcaMviTasanKNenykrCMnaj nig svnkrkm<Ca
sgd; arKNenykm<C a nig sgd; arKNenyGnrCati

eday k]tm gI tayI
RbFanKNkmkarsikSaRsavRCavsgd; arkNenyGnrCati nigCa
RbFanRkumRbwkSaCatiKNeny
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KNeny rbs;bNaRbeTsnana)anTak;Taj nUvcMNab;GarmNy_ a: gxagM BIsN
M ak;Rkumhnu nig Gkvinei yaKTun
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RbeyaCn_kgr)aykarN_ enHeRbIR)as;vaeFVCI amUldankg kareFVeI scksI eM rcEpkesdkci . kg ryeBlb:nu a n
qafM I enHesckI RtUvkarnUvPaBcuHsRmugKa nigkareFVeI GaymanlkNCasgd; arnRbBn nigkicR btibtki arKNeny
kMBgu EtmankarekIneLIg minRtwmEtBIsN
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nigGtItshPaBsUevoteTotpg . RBHraCaNacRkkm<C a kRtUveFVkI arEkERb ruHerI pas;br RbBnh ri Bavtr bs;xn eGay)an
Tan;eBlevla nigsmRsbtam tMrvU karCatikd cU CaGnrCatiEdrTMagTisedA nigkarGnuvtne_ dIm,IeFVeI GayRbBnh ri Bavte nH
kayCaRbBnE t mYyKanrdKa nkCn ehIyksmRsbeKaledA nigKMeragrbs;shBnK NenykrGnrCatiEdlnwg
sMercenAqa2M 010xagmux .
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nigmanbeckviCa xusKaenaHeT . edIm,ITTYl)annUvkaryl;RBmelIsg d; arKNenysaklEdleK)anrMBgw Tuk
BIsN
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lkNGacGnuvt)anGacyl;)an nigRbkbedayKuNPaBx<sK; CW akarcMa)ac; . enAkg kMLg cugTsvtSTI 60 nig 70
manGgkarGnrCatimyY cMnnY EdleFVkI arsikSaRsavRCav nig GPivDn_elIvsi y hirBavt nigelIRbBnK Neny
RtUv)anbegIteLIgkgeKalbMNgedIm,ICMruj nig BRgwgnUvvisynana nigedIm,IeqIytbeTAnwgcMNab;GarmN_
nigesckRI tUvkarxagelI .
KNkmaFikarsgd; arKNenyGnrCati
enAqaM 1973 tMNagKNenykr nigGgkarviCa CIvKNenyCaeRcInnak;mkBIRbeTsGUsalI kaNada )araMg GalmW g: ;
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)ancuHkicR BmeRBogmYyenAkg snsi TI enATIRkug Lgd_ edIm,IbegtI eLIgnUv KNkmaFikarsgd; arKNenyGnrCati
EdlmanParkicT TYlbnk kg karbegtI eLIgnUvsgd; arKNenysl mYy nigbegtI eLIgnUveKalkarN_ENnaMnana
EdlRtUv eRbIR)as;eFVCI amUldan bCa Benchmark edayGgkarsgd; arKNenyCati . KNkmkarn
KNkmaFikarKNenyGnrCati (IASC Board) EdlmansmaCik 13 RbeTs nigsmaCik shRbtibtci nM nY 4
eTot rYmman IOSCO, FASB, European Commission, and SEC Edlmansavtal (backgrounds)
)anbegtI eLIgnUvsgd; arKNenyGnrCatiCaeRcIn . rhUtmk dl;eBlenH mansgd; arKNenyGnrCatiCag 40
ehIyEdlTak;Tni eTAnwgRbFanbTsMxan; nig bBaanana EdldkRsg;ecjBIkci R btibtKi Neny RtUv)anbegtI eLIg
nige)aHBump Sayeday IASC.rcnasm<n r bs; IASC manRkumBieRKaHeyabl; (Consultative Group) KNkmaFikar
bkERbGciny_ (Standing Interpretation Committee) RkumRbwkSaple; yabl; (Advisory Council) nig
KNkmaFikar nayk (Steering Committee) .
enAEx kkda qaM 1997 IASC )ansnidanfa edIm,IbnbMeBjtYnaTIrbs;xneGayman RbsiTP aB
RtUvEtEsVgrknUvmeFa)aymYy edIm,IeFVIeGaysg;darKNenyCati nigsg;darKNenysaklEdlman
KuNPaBx<sm; ankarkPaBKa . enAEx ]sPa qaM 2000 smaCiknGgkar IASC )anGnumt Cakcn elI
sMeNIkg karerobcMrcnasm<n IASC eLIgvijnigeFVkI arEkERbnUv btida bn (Constitution) rbs;xn . karerobcM
rcnasm<neLIgvijenHtRmUveGaybegIteLIgnUvsabn sMxan;mYyeQaHfa KNkmkarsg;darKNeny
GnrCati (IASB) EdlTTYlxusRtUvkg 1-karbegIteLIg nigdak;ecjnUvsg;darKNenyGnrCati
nigesckIRBagEdlRtUveFVIkarpSBV pSay (Exposure Drafts) nig 2-plk; aryl;RBmelIkarbkRsaynana
EdleFVeI LIgeday KNkmaFikarbkERbGciny_ (SIC) . enAEx kkda qaM 2001 RkumRbwkSasgd; arKNeny
GnrCati EdlmansmaCik 14 rUb )anTTYlykkarTTYlxusRtUvkg karerobcMbegtI eLIgnUvsgd; ar KNenyGnrCati
BIKNkmaFikarKNenyGnrCati (IASC) .
btida bnEdl)aneFVkI arEkERb rYmman 3 Epk KW Epk A Epk B nig Epk C . eQaH nig eKaledAEdlEcgkg Epk
A nbtida bnmandUcteTA
1- sabnTaMgmUlmaneQaHfa KNkmaFikarsg;darKNenyGnrCati (International
Accounting Standards Committee) behAkat;fa IASC . cMeBaHsabn FMmYyEdlTTYlbnkkgkar
erobcMnUvsg;darKNenyGnrCati maneQaHfaKNkmkarsg;dar KNenyGnrCati (International
Accounting Standards Board) behAkat;fa IASB .
2- eKaledArbs;KNkmaFikarsgd; arKNenyGnrCati (IASC) man
k-edIm,ICaRbeyaCn_saFarN RtUvbegtI eLIgnUvsgd; arKNenysakl mYyRbkbeday
KuNPaBx<sm; anlkNGacyl; nig GacGnuvt)an ehIyBtmanEdlmanEcgkg
r)aykarN_hri Bavt RtUvEtmanKuNPaB x<sm; antmaPaB nigGaceFVkI areRbobeFobKa)an
edIm,ICyY dl;Gk cUlrYm kg TIpSarTunkg BiPBelak nig CYydl;Gk EdleRbIR)as;nvU Btman
TaMgenaHkg eFVkI arseRmccit .
x- CMrju eGaymankareRbIR)as; nig GnuvteGay)anmugW m:at;nvU sgd; ar TaMgenaH .
K- eFVyI a: gNaeGaymankarkPaBKa rvagsgd; arKNenyCati nig sgd; arKNeny
GnrCati eq<aHeTArkdMeNaHRsaymYyEdlmanKuN PaBx<s; .
sgd; arKNenykm<C a
rdaPi)alkm<Cabcb,nkMBugEtGnuvty:agskm nUveKalneya)aykMENTRmg;y:ag TUlMTUlaymYy
rbs;xnkg eKaledAkat;bnyPaBRkIRk CMrju [manGPi)alkicl RBmTaMgBRgwg nigeFV[I karGPivDn_esdkci
CatiRbkbedaycIrPaB . kMENTRmg;sareBIBn nigesdkic KWCaeKal neya)aykMENTRmg;sMxan;mYy
kgcMeNameKalneya)aykMENTRmg;nana . karbegIteT,IgnUv RbBnsvnkm nigKNeny KWCaEpkmYy
EdlkMENTRmg;sareBIBn nigesdkci R tUvkarcaM)ac; .
bcb ,nenHRbeTskm<C a KWCW asmaCikmYynsmaKmRbCaCatiGasuGI aeKy_ ehIykMBgu Et Pab;xn CamYy

nwgsmaCikPaBnGgkarBaNiCk mBPi Belak . RbeTskm<C a)ankayeTACasmaCik GgkarBaNiCk mBPi BelakenAfTI
12 ExkBaa qaM2003 kngeTAfIenH . smaCikGasanPaK eRcIn)anRbtibti nigGnuelamtamsgd; arrbs;
KNkmaFikarsgd; arKNenyGnrCati IASC eTaH bICamin)anbgajCasaFarNkeday . tamrykar
begtI [manRbBnK Neny nigsvnkmrbs; xn tamRbBnK NenynigsvnkmGnrCatiGacCYydl;km<C acUlrYmkg
TIpSarhirBavt nigTIpSarTunkg tMbn; nigBiPBelakTaMgmUl . karN_enHGacCYypgEdrkgkarTak;Taj
nigFanadl;Gk vinei yaK ryeBlEvg nigRkumhnu BhuCatinanacUlmkrksueI nAkg RbeTskm<C aeyIg . elIsBIenHeTotva
nwgCYysRmYl nigGnuBaat[km<C a)ancUlrYmkg KNkmaFikarsgd; arKNenyGnrCatiIASC edayKan
]bsKGFIV n F; r eT .
RbeTskm<Ca CasmaCikshBnKNenyGasan AFA cab;taMgBIfTI10 Exmkra qaM2003
namhasn)i atelIkTI75 enATIRkugYangoon RbeTs Myannma ehIyKNkmkar RsarRCavsgd; arKNenyGnrCati
nigxitxMbEnmeTotedIm,I[RbeTseyIgkayeTACasmaCikshBn GnrCatiKNeny IFAC EdlsBVfenH
manRbeTscMnnY 144 CasmaCikkg BiPBelak .
kgTidPaBxagpvc,ab; nigkarGnuvtn_sg;darKNenykm<Ca (Cambodian Accounting
Standards: CAS) nwgCYykm<C
aeGayTTYl)annUvkarRKb;RKgEpkhirBavt mYy RtwmRtUvl\texaHedIm,IBRgwgnUv
karTTYlxusRtUvKNenyPaBnigtmaPaBedIm,IbegInnUvGPi)alkiclpl;dl;rd)alsareBIBnnUvynkar
nigRbBn nkarRtYtBinti mYyEdlKYr[Tukcit )anBRgIkmUldanBn[)anTUlTM lU ay nigbegnI nUvcMNlU Bndar
pl;nUvBtmanEdlKYr[Tukcit)andl; saFarNCn nigbuKl epSgeTotEdlmanplRbeyaCn_kg kareFVI
r)aykarN_hri BavtC aedIm .
raCrdaPi)alkMBugeFVIdMeNIreq<aHeTAkarerobcM nUvsg;darKNenymYyRbkbedayKuN PaBx<s;sMrab;
r)aykarN_hri Bavte nAkg Rsuk nigr)aykarN_hri BavtE dleFVBI eI RkARbeTs . dUcenHkarGnuvtnc_ ,ab;KNeny
qa2M 002 Edl)andak;[eRbIR)as;nvU GnuRkwtcMnnY BIrkg karbegtI nUvsabnBIrsMxan;KWRkumRbwkSaCatiKNeny
nigviTasanKNenykrCMnaj nigsvnkrkm<C a . RkumRbwkSaCatiKNenyKW Casabnc,ab;myY rbs;RksYgesdkci
nighirBavtsMxan;bMputkgkar Binit nigesIerInUvsg;darKNenykm<Ca nigc,ab;KNeny ehIyviTasan
KNenykrCMnaj nigsvnkmkm<C a KWCasabnKNenyGaCIBmYysMrab;Bni ti nigRKb;RKgelIsa bnTaMgT,ay nig
karFana[GkmanGaCIBKNenykCn[manKuNPaBx<s; .
edIm,IseM rc[)annUveKaledAEdl)anelIkeT,IgxagelI RksYgesdkci nighirBavt )anTTYl CMnyY BIFnaKar

BiPBelakedIm,IbegtI eLIgnUvsgd; arKNenykm<C a edayEpkelIsg d; arKNeny GnrCati IASEdlecj
edayKNkmkarsgd; arKNenyGnrCati(IASB). The Pricewaterhouse Cooper CaRkumhunmYy
EdlmanTItaMgenAkgRbeTskm<CaRtUv)anraCrdaPi)al nigFnaKarBiPB elakeRCIserIs[eFVICaGkBieRKaH
eyabl;srM ab;KeM ragenH . edaymankarRBmeRBogBIsN
M ak; raCrdaPi)al nigFnaKarBiPBelak sgd; arKNeny
km<CacMnYn 15 nigsg;darsvnkmcMnYn 10 RtUv)aneKbegIteLIg . sg;darKNenykm<CacMnYn15 nig
sgs; vnkmTaM gcMnnY 10 RtUv)an begtI eT,IgedayEpkelIKNkmaFikarsgd; arKNeny GnrCati IASC .
sgd; arKNeny km<C aTaMg15 nigsgd; arsvnkmTaMg10 Edl)anGnumt edayRkumRbwkSaCatiKNeny k C K
kalBIfTI11ExemsaqaM2003 . Rbkasrbs;RksYgmYyEdlnwgecj[eRbIR)as;Capv karcMeBaH sg;dar
KNenykm<Cas K k TaMg15 nigsg;darsvnkmkm<Ca s s k TaMg10 enAExkBaa qa2M 003 enAkg
RbeTskm<C a . elIsBIenHeTAeTotKNkmkarsikSaRsavRCav sgd; arKNenyGnrCati )ancab;epmI eFVkI ar
bNH bNalnisSit 70 nak; kg kmvFi I CPA nig 37 nak; dTeTotepSgeTotkg kmvFi I CAT sMrab;rd nigkCn
edayeRbIR)as;nvU kmvFi I ACCA EdlRtUv)anTTYlsal;TTU aMgBiPBelak kg karbNH bNalviCa CIvKNenyenH .
escksI ndi a n
karbegIteLIgnUvRbBnKNenyCati CamYynwgkarbegIteLIgnUvRbBnhiBavt nigRbBn c,ab;mYy
RbkbedayRbsiTPaB KWCaFatupSMdsMxan;nkarcaM)ac;CayuTsas EdlGacCYykm<Ca kgkarFana)annUv
brisa nm:aRkUesdkci m yY maMTaM nigRbkbedaycIrPaB . dUecHbrisa nenHGacCYy KaMRTdl;keM NInnvisy kCn
CMrju eGaymansBay nigCMrju eGaymansnH nvinei yaKnighirBavt kCnelIehdarcnasm<n d TeTot .
elIsBIenHeTotRbBnKNenymYyTMenIb nigRbkbedayRbsiTPaB KWCatRmUvkar mYysMrab;
kicGPivDn_RbBnhirBavtrbs;RbeTs EdlTIpSarhunRtUveFVIkarBwgEpk . dUecHcUreyIg cgcaMfaedayEpk
elIesNarIyeU: nHCamYynwgRbBnK NenymYyRbkbedayRbsiTP aBGacCMruj[man kMeNInesdkicTak;Taj
GkvinieyaKBIbreTs nigCYydl;raCrdaPi)alkgkarGnuvteKalneya)ay kat;bnyPaBRkIRkrbs;xn
nigelIkkMBs;CvI PaBrs;enArbs;RbCaCnTUTaM gRBHraCaNacRkkmC a .
raCFanIPeM Bj fTI Ex
qaM 2003
Garmkfa
epmI ecjBIlTplnkarbRgbbRgmCati
EdlCabMNgR)afad_Bsi Ti ri bs;RbCaCatikm<C aTaMgmUl
raCrdaPi)alGaNtTi I 2 dwknaMedaysemcnaykrdmRnI hnu Esn Edl)anRbsURteLIgeRkaykar
e)aHeqatsklqaM 1998 )andak;ecjnUveKalneya)ay nigyuTs aRsnana sMedAC rM ju karksag
RbeTseq<aHeTAkan;kar GPivDn_RbkbedaycirPaB Edlkg enaH : yu T s aRs R tI e kaN : KWCakar
ebCaJ city a: gmWgu m:at; sMrab;karQaneLIgd_rgw maM nigeBareBjeTAedayksI gwmelIGnaKtdrgu erOg
RtcHRtcg; nigsuxdu mu rmna .
kg kareFVeI GaysMercnUvkMeNInesdkci x<sr; yeBlEvgEdlCalkxN
c bM gsMrab;eCaKCynkar
Gnuvtny Tu s aRskat;bnyPaBRkIRkrbs;RbCaCn
raCrdaPi)alRtvdMeNIrkarGnuvtkmvFi sI kmPaB
kMENTMrg;RKb;vsi y BiesskMENTMrg;vsi y esdkci hirBavt edayepatkarykcitT ku dak;Ca GaTelIkar
RKb;RKgRbBnh ri Bavt nigRbBnK NenyTaMgkg EpksaFarN nigTaMgkg EpkkCn .
kMENTMrg;enHRtv)anRTRTg;edaykarksagbrisa nc,ab; nig ksagsabnEdlGMeNaypldl;
karTak;TajnUvTunvinei yaKBIbreTs nig karCMrju CvPaBnskmPaBFurkick g RsuksMrab;BrgIkeGay
kan;EtTUlayEfmeTotnUvmUldanesdkci C ati .
tamkarpc epmI rbs;raCrdaPi)al : c ,ab; s I B I K NenyshRKas svnkm s hRKas ni g
vi C a CI v KNeny
: RtUv)anbegtI eLIg ehIyRtv)anRbkaseGayeRbIedayRBHraCRkmelx
nsrkm0702011 qa2M 002 . bnab;mk GgPaBsMxan;cMnnY BIrKW : R ku m Rbw k SaCati KNeny ni g
vi T as a nKNenykrC n aj ni g svnkrkm< C a : kekItecjCarUbragBitR)akdEdr .
GaRsyedaymankarxitxMRbwgERbgrbs;fa k;dkw naMRksYgesdkci nighirBavt Biess k]tm
GnurdelxaFikar gI tayI nigeRkamkarCYy]btmK aMRTBIsN
M ak;GgTtU GgkarCati nig GnrCat ni ana
s g ; d arKNenykm< C a nig s g ; d arsvnkm k m< C a Rtv)ankMNt;c,as;las; nig GnuBaat[eRbIR)as; .
karbegtI eLIgnUvsgd; arTaMgBIrenH maneKaledAkt;Rta bBal TinnybgajBtmanhirBavt BRgwg
GPi)alkicl nigtmaPaBTaMgkg EpksaFarN nigEpkkCnEdlCakta mYyrYmcMENkkg karksag
mUldanRKwHnkarGPivDn_esdkci k m<C aRbkbedaycirPaB nigsmFm .
esovePAEdlcMNgeCIgfaCapv karfa s g ; d arKNenykm< C a-a-s>K>k nig s g ; d arsvnkm km< C a-as>s>k enHRtv)aneroberog nigcgRkgeLIgedIm,IeqyI tbeTAnwgesckRI tvkarnRbeTs km<C a kg CMha n
eq<aHeTArktMbn; nigsklPavUbnIkmesdkci k m<C aeRkamkarcgl bgajrbs;raCrda Pi)al EdldwknaM
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RksYgesdkci nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI
edaysemcnayk rdmRnI hun Esn nakasRbCuRM kumBieRKaHeyabl;enAtUk qa1M 999 kngmk .

edaykt;sKM al;eXIjfakarcat;EcgeFVeI LIgedayQrenAelIvsi alPaB d_TlU ay nBiPBelak eBalKW)an
EpkeTAtamckv si y rbs; Rku m Rbw k Sas g ; d arKNeny Gn r Cati -ksKG EdlmanmUldanenATIRkg
Lgd_enaH esovePAenHRtUv)anrMBgw fanwgkayeTACa]bkrN_dc_ aM)ac;srM ab; CYyGkeRbIR)as;TaMgLay
eTaHbICaenAkg kargarFurkick I kargarsikSakI bkargarRs avRCavkI eGay yl;BTI sSnnkarerobcM
KNeny nig svnkm karvivtnr_ bs;vsi y enHeTAGnaKt nigk_GacCYy eGayeFVnI Ti sSn_)anBIsa nPaB
nig dMeNIrkarQaneTAmuxrbs;GgPaBGaCIvkmnmi yY k_dcU Cakar RbemIlBIsPaBkarN_ esdkci C arYm
nRbeTskm<C aEdr .
kg namRksYges dkci nighirBavt sUmvaytMlx<sc; eM BaHkicx ti xMRbwgERbgrbs; k]tm
gI tayI CaGnurdelxaFikarksYgesdkci nighirBavt RbFanKNkmkarsikSaRsavRCavsgd; ar
KNenyGnrCati nigCaRbFanRkumRbwkSaCatiKNeny shkarI nigGgkarCati GnrCati nig Rkumhnu
kCnmYycMnnY Edl)anxitxMBHu BarRKb;]bsK lHbg;nUveBlevla FnFan nigkMlaMgkay citk g kareFVI
eGayksard_mantMlenHelcecjCarUberogeLIg ehIysgwmy:agmutmaMfa Ggkar nig Rkumhnu
TaMgenaH nwgbn]btmK aMRT nigCurM ju eGaykargarenHkan;EtRbesIreLIg .
raCFanIPeM Bj fTI 16 Ex tula qaM 2003
eTsrdmRnI
rdmRnRI ksYgesdkci nighirBavt sTI I
Gku ra:bnu
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RksYgesdkci nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI
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-)anRTg;yl;RBHraCRkmelx 01ns93cuHfTI 28 ExF qa1M 993
EdlRbkas[eRbIc,ab; sBI RI bBnhirBavt
-)anRTg;yl;RBHraCRkmelx nsrkm019618 cuHfTI 24 Exmkra qaM1996
EdlRbkas[eRbIc,ab; sIBIkarbegItRksYgesdkic nighirBavt
-)anRTg;yl;esckIRkabbgMTUlfVay rbs;semcnaykrdmRnI nraCrdaPi)al
km<Ca nigrbs;eTsrdmRnI nigCardmRnIRksYgesdkic nighirBavt
Rbkas[eRbI
c,ab;sIBI KNenyshRKas svnkmKNenyshRKas nigviCaCIv
KNeny EdlrdsPa)anGnumtkal BIfTI 24 Ex ]sPa qaM 2002
nasmyRbCMueBjGgelIkTI 8 nItikalTI 2 ehIyEdlRBwTsPa)anGnumtyl;
RsbtamelITRmug nigKtinc,ab;enHTaMgRsugkalBIfTI21 Ex mifuna qaM 2002
nasmyRbCMueBjGgelIkTI 7 nItikalTI1 ehIyEdlmanesckITaMgRsugdUcteTA
0
c,ab;
sIBI
KNenyshRKas svnkmKNeny
shRKas nigviCaCIvKNeny
CMBUkTI 1
bTb,BatTi eU TA
maRta 1>c,ab;enHkMNt;nUvkarerobcMkarRKb;RKg nigkarRbRBwtieTAnRbBnKNenyCa
lkNGnrCati sRmab;shRKasTaMgrUbvnbKu l
TaMgnItibuKlEdlmanviCaCIvesrI
enAkgRBHraCaNacRkkm<Ca .
maRta 2>Bak KNeny kgc,ab;enH KWCaRbBnmYyEdleRbIedIm,IkMNt;kt;Rta pMbBal
Ka vas;Evg cat;fak;nigbgajnUvBtmanhirBavt EdlTak;TgnwgskmPaBnGgPaB
mYy .
Bak svnkm enAkgc,ab;enH KWCakarRtYtBiniteLIgvij bkarRtYtBinitRbkb
edaylkNCaRbBn eTAelIkarGHGag belIskmPaBrbs;GgPaBGaCIvkmmYyedIm,I
[GgPaBenaHeKarBtamsg;darKNeny . esvasvnkmrmY man svnkm r)ay
karN_hirBavt svnkmRbtibitkar karerobcMr)aykarN_hirBavt karBiniteLIgvij
nignItiviFIEdl)anRBmeRBogKa . esvakrEdlGacbeRmIesvaTaMgenaH)an nigGaccuH
htelxaelIr)aykarN_kgnamCasvnkr)an luHRtaEtsvnkrenaH)ancuHeQaHkg
bBaI edayGnuelameTAtamc,ab;enH .
Bak r)aykarN_hri Bavt enAkgc,ab;enH KWCar)aykarN_sIBIsanPaBhirBavt lTplnskmPaBnana nigBIclnasac;R)ak;rbs;GgPaBNamYy enAkgkal
briecTCak;lak;my
Y .
Bak sg;darKNenyGnrCati enAkgc,ab;enH KWCasg;darRbkas[eRbIeday
RkumRbwkSaPi)alsg;darKNenyGnrCati .
maRta 3>RKb;shRKasCarUbvnbKu l
bnItibuKl RtUvmankatBVkicerobcM nigkan;bBaI
KNeny edayGnuelameTAtamc,ab;CaFrman nigRtUvdak;bBaIKNenyenH [man
kareFVIsvnkm RsbeTAtambTb,BatiEdlmanEcgkgc,ab;enH .
maRta 4>erogral;qaM RKb;shRKas RtUverobcMr)aykarN_hirBavt [RsbtamRkbxN
TsSnTan nigtamsg;darKNenykm<Ca EdleKalkarN_nanaRtUv)ankMNt;eday
Rbkasrbs;rdmRnIRksYgesdkicnighirBavt nigtamrebobsg;darKNenyGnrCati.
maRta 5>RKb;shRKas RtUvkan;bBaIKNenyrbs;xn enAkgesovePAKNenyEdl
)ankMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavt nigtamrebobsg;dar
KNenyGnrCati . ral;RbtibtikarKNenyRtUvsMGagelIksaryutikar .
CMBUkTI 2
RkumRbwkSaCatiKNeny
maRta 6>RtUv)anbegIteLIgnUvRkumRbwkSaCatiKNenymYy EdlsitenAeRkamGaNaBa)alnRksYgesdkicnighirBavt .
smasPaBnigkarRbRBwtieTAnRkumRbwkSaCatiKNeny RtUvkMNt;edayGnuRkwt .
maRta 7>RkumRbwkSaCatiKNenymanParkic
- eFVICaGgkarBieRKaHeyabl;
3
- Binit nigpl;eyabl;elIral;KeRmagc,ab;nigbTbBaananaEdlman
bTb,BatiTak;TgeTAnwgkarerobcMkickarKNenysRmab;ral;shRKas bskmPaB
esdkic
- erobcMRkbxNTsSnTannigsg;darKNeny dUcmanEcgenAkg maRta 4
nc,ab;enH
- esIeLIgnUvmeFa)aysRmab;EklMGbeckeTsKNeny
- eFVCI atMNagRBHraCaNacRkkm<CaenAkgGgkarGnrCati nigenAkgkic
RbCuMedIm,ICECkEvkEjkGMBIKNeny .
CMBUkTI 3
r)aykarN_hri Bavt
maRta 8>r)aykarN_hirBavtrYmman taragtulkar r)aykarN_lTpl taragclna
sac;R)ak; nigkMNt;smal; . r)aykarN_TaMgGs;enH CaksarrYmRbcaMqaM Edlmin
GacEjkecjdac;BIKa)aneLIy .
maRta 9>esovePAKNenyEdl)anEcgenAkgmaRta 12 RtUv)anerobcMCaPasaExr nig
CaR)ak;erol . shRKasTaMgLayNabMeBjkicR btibtik arCamYybreTs bCasaxa
nRkumhunbreTs GacGnuBaat[erobcMesovePAKNenyCaPasaGg;eKsGmCamYy
bnigCarUbiyvtepSgBIR)ak;erol RsbeTAtamlkxNEdl)ankMNt;edayRksYg
esdkicnighirBavt . kb:uEnr)aykarN_hirBavt dUc)anbBaak;enAkgmaRta 4 KWRtUv
erobcMCaPasaExr nigCaR)ak;erol .
maRta 10>ryeBlnkariybriecTKNenymankRmitdb;BIrEx . kariybriecTenH cab;

epImBIfTI 1 Ex mkra nigbBab;enAfTI 31 Ex F kgqaMdEdl . cMeBaHshRKas
begItfI r)aykarN_hirBavtRbcaMqaMsRmab;qaMTI 1 cab;epImBIfbegIt nwgbBab;enA
fTI 31 Ex F nqaMbnab; . GackMNt;)annUvkalbriecTmYyedayELksRmab;
skmPaBEdlmanlkNBiess .
maRta 11>r)aykarN_hirBavt RtUverobcMya:gyUrbMputkgryeBlbIEx bnab;BIfbiT
kariybriecT . RbsinebIshRKasNamYy minGaceKarBtameBlevlaenH)aneT
shRKasenaH RtUvesIsuMeTArdmRnIRksYgesdkicnighirBavt nUvkarGnuBaatelIkeBl
biTbBaI nigerobcMr)aykarN_hirBavteTAkalbriecTmYyepSgeTot)an .
maRta 12>r)aykarN_hirBavt EdlTak;TgnwgkickarKNeny RBmTaMgesovePA nig
ksaryutikarnanaEdlBak;Bn RtUvrkSaTukkgryeBl 10 db; qaM ya:gtic .
esovePATaMgenHrYmman Tinanub,vti esovePAFM nigesovePAsareBIPN .
maRta 13 >r)aykarN_hirBavt nigesovePAKNenynana Edl)anEcgenAkgmaRta 12
nc,ab;enH GacTTYlsal;Capvkar)an luHRtaEtr)aykarN_ nigesovePATaMgenaH man
PaBRsbeTAnwgbBatiTaMgLaync,ab;enH .
CMMBUkTI 4
viTasanKNenykrCMnaj nigsvnkr
maRta 14>RtUv)anbegItviTasanKNenykrCMnaj nigsvnkrkgcMeNamGkmanviCaCIvKNeny . viTasanenHnwgRbRBwteTAeRkamGaNaBa)alrbs;RksYgesdkic
nighirBavt .
karerobcM nigkarRbRBwtieTAnviTasanRBmTaMgkarerobcMRkmsIlFmnviCaCIv
KNenykrCMnajnigsvnkr nigkarcuHeQaHkgbBaIRbtiRsutdac;edayELkBIKan
KNenykrCMnajnigsvnkr RtUvkMNt;edayGnuRkwt .
maRta 15>viTasanKNenykrCMnajnigsvnkr RtUv)anbegIteLIgedIm,I
- pl;CUnGgPaBviCaCIvmYyEdlTTYlxusRtUvCatMNag[smaCikrbs;
xn RBmTaMgelIktemIgnigkarBarlknik nigplRbeyaCn_nviCaCIvKNeny
- cUlrYmbMeBjkargarCasmaCiknRkumRbwkSaCatiKNeny
- erobcMnigeFV[
I mankareKarBviFan nigkatBVkicnviCaCIv
- erobcMkarbNHbNalviCaCIvKNenynigsvnkmdl;RbCaBlrdExr
EdleRCIserIsykGaCIBTaMgBIrenH .
CMBUkTI 5
svnkmKNenyshRKas
maRta 16 >RKb;shRKasCarUbvnbKu l
bnItibuKlRtUvdak;bBaIKNenyrbs;xn[man
karRtYtBinitedaysvnkrkraC kgkrNIEdlcMnYnTwkR)ak;nplrbr bnigcMnYnBit
srubrbs;tulkar bnigcMnYnnieyaCitrbs;xnmanelIsBIkMritEdl)ankMNt;eday
6
Rbkasrbs;rdmRnIRksYgesdkicnighirBavt . kargarsvnkmRtUvbMeBjedayrUbvn
buKl bnItibuKlEdl)ancuHeQaHkgbBaIRbtiRsut dUcmanEcgenAkgmaRta 14 n
c,ab;enH .
CMBUkTI 6
viCa CIvKNeny
maRta 17>karbMeBjviCaCIvCaKNenykrCMnaj RtUvseRmcedayrUbvnbuKl bnItibuKlEdl)ancuHeQaHkgbBaIRbtiRsut dUcmanEcgenAkgmaRta 14 nc,ab;enH .
karbMeBjviCaCIvKNenykrCMnaj manvismitPaBCamYymuxgarsaFarN
nigmuxgarneya)aykgGgkarnItib,Bati nItiRbtibti nigtulakar .
CMBUkTI 7
eTasb,Bati
maRta 18 >rUbvnbuKl nigGkdwknaMnGgPaBnItibuKl EdlRbRBwtelIsnwgbTb,Batin
maRta 3 maRta 4 nigmaRta 5 nc,ab;enH nwgRtUvpnaeTasBinyCaR)ak;BI 5>000>000
R)aMlan erol eTA 10>000>000 db;lanerol bnigRtUvCab;BnnaKar BI 1mYyqaM
eTA 2BIrqaM . rUbvnbuKl nigGkdwknaMnGgPaBnItibuKlEdlBuM)aneFVrI )aykarN_
hirBavt)anRtwmRtUv bxkxanBuM)aneFVIr)aykarN_hirBavt dUcmanEcgkgbTb,Batin
c,ab;enH RtUvpnaeTasBinyCaR)ak;BI 5>000>000R)aMlan erol eTA 10>000>000
db;lanerol b nigCab;BnnaKarBI 3 bIEx eTA 6 R)aMmy
Y Ex .
eRkABIkarpnaeTasxagelI rUbvnbuKlnigGkdwknaMnGgPaBnItibuKlRtUvlub
eQaHecjBIbBaIRbtiRsut . lkxNnkarlubeQaHecjBIbBaIRbtiRsut nwgmanEcg
enAkgGnuRkwt .
7
maRta 19>KNenykrCMnaj nigsvnkr EdlBuM)aneKarBeTAtambTb,Batinc,ab;enH

nwgRtUvpnaeTasBinyCaR)ak;BI 10>000>000 db;lan erol eTA 20>000>000
mlan erol .
kgkrNIminragcalnwgRtUvpnaeTasBinyCaR)ak;eTVdg bnigRtUvpnaeTasdak;
BnnaKarBI 1mYyqaM eTA 3bIqaM edayminTan;Kitdl;karlubBIbBaRI btiRsuteLIy .
CMBUkTI 8
Gvsanb,Bati
maRta 20>bTb,BatiTaMgLayNaEdlpynwgc,ab;enH RtUvTukCanirakrN_ .
PMeBj/fTI 08Ex kkda qaM 2002

neratm sIhnu
)anykesckIRkabbgMTUlfVay
sUmT,ayRBHhselxaRBHmhakSRt
naykrdmRnI
hun Esn
)anCRmabCUnsemcnaykrdmRnI
eTsrdmRnI nigCardmRnIRksYgesdkic nighirBavt
Kat Qn;
8
GnuRkwt
sBI I
smasPaBnigkarRbRBwte TAnRkumRbwkSaCatiKNeny
raCrdaPi)al
- )aneXIjrdFmnBu anRBHraCaNacRkkm<C a
- )aneXIjRBHraCRkwtelxnsrkt119872 cuHfTI 30 Ex vicki a qaM 1998 sBI kI arEtg
taMgraCrdaPi)alnRBHraCaNacRkkm<C a
- )aneXIjRBHraCRkmelx02ns94 cuHfT2I 0 Exkkda qaM 1994 EdlRbkas[eRbIc,ab;
sBI kI arerobcM nig karRbRBwte TAnKNrdmRnI
- )aneXIjRBHraCRkmelx nsrkm019618 cuHfTI 24 Exmkra qa1M 996 EdlRbkas
[eRbIc,ab;sBI kI arbegtI RksYgesdkci nig hirBavt
- )aneXIjRBHraCRkmelx Csrkm069603 cuHfTI 17 Ex mifnu a qaM 1996 EdlRbkas
[eRbIc,ab;sBI lI knki TUeTAnshRKassaFarN
- )aneXIjRBHraCRkmelxnsrkm0702011 cuHfTI 08 Exkkda qaM 2002 EdlRbkas
[eRbIc,ab;sBI KI NenyshRKas svnkmKNenyshRKas nigviCa CIvKNeny
- )aneXIjGnuRkwtelx 41 GnRk>bk cuHfTI 06 Ex sIha qaM 1997 sBI kI arGnuvtRBHraC
Rkmlknki TUeTAnshRKassaFarN
- )anTTYlkarkPaBBIKNrdmRnkI g smyRbCMeu BjGgna fTI 07 Ex kum qaM 2003
- 1-
sMerc
CMBkU TI 1
bTb,BatTi eU TA
maRta 1>-
GnuRkwtenHkMNt;smasPaBnigkarRbRBwte TArbs;RkumRbwkSaCatiKNenyEdlman
GkSrkat; k>C>K Edlsti enAeRkamGaNaBa)alnRksYgesdkci nighirBavt .

maRta 2>-
k>C>K manParkic -eFVCI aGgkarBieRKaHeyabl;

-Binti nigple; yabl;elIral;KeRmagc,ab;ngi bTbBaanana EdlmanbTb,BatTi ak;Tg
eTAnwgkarerobcMkci k arKNenysRmab;ral;shRKas bskmPaBesdkci
-erobcMRkbxNT sSnTannigsgd; arKNeny dUcmanEcgenAkg maRta 4 nc,ab; sBI I
KNenyshRKas svnkmKNenyshRKas nig viCa CIvKNeny
-eseI LIgnUvmeFa)aysRmab;EklMGbeckeTsKNeny
-eFVCI atMNagRBHraCaNacRkkm<C aenAkg GgkarGnrCatingi enAkg kicR bCueM dIm,ICECk
EvkEjkGMBI KNeny .
CMBkU TI 2
smasPaBnigkareRCIstaMgsmaCikRkumRbwkSaCatiKNeny
maRta 3>-
k>C>K mansmaCikcMnnY 13 rUb - tMNagrbs;RksYgesdkci nighirBavt cMnYn

- tMNagrbs;RksYgyutFi m cMnnY
- 2-
3 rUb
1 rUb
- tMNagrbs;FnaKarCatinkm<C a cMnnY
- smaCikrbs;vTi asanKNenykrCMnaj nig
svnkrExr cMnnY
- saRsacar]tmsikSaEdlbeRgonmuxviCa KNeny
sareBIBn esdkci nighirBavt eseI dayrdmRnRI ksYg
Gb;rM yuvCn nigkILa cMnnY
- tMNagrbs;RksYgBaNiCk m cMnnY
- GkTTYlbnk KNenyhirBavt nshRKas
eseI daysPaBaNiCk m cMnnY
2 rUb
3 rUb
1 rUb
1 rUb
2 rUb.
tMNagrbs;RksYg sabnEdlCasmaCik k>C>K xagelI elIkElgEttMNag

rbs;RksYgyutFi m RtUvmanCMnajKNeny nig bTBiesaFn_ya: gtic 5 qa.M
maRta 4>-
RbFan GnuRbFan nig smaCik k>C>KRtUv)anEtgtaMgsMrab;ryeBl 3 qaM

ehIyGacEtgtaMgsarCafsI rM ab;ryeBl 3qamM g eTot edayRbkasrbs;RksYgesdkci nig
hirBavt . ebIsmaCikNamak; kg GaNtir bs;xn RtUvpas;br edaymUlehtuNamYyGkEdl
mkCMnsY RtUv)anEtgtaMgsMrab;ryeBlEdlenAsl;nGaNtie naH .
maRta 5>-
tMNagRksYg sabn RtUvGs;sTi C asmaCik k>C>K kg krNIEdltMNagenaHla

Qb;BsI maCik k>C>K bQb;beRmIkargarkg RksYg sabnsamI.
GnuelameTAtambTbBaapkg smaCik k>C>K EdlmansMelg 34 GacsuM
rdmRnRI ksYgesdkci nig hirBavt bBab;smaCikNamak;rbs;xn Edlmin)ancUlrYmRbCukM g
k>C>K.
maRta 6>-
RbFan nigGnuRbFan k>C>K RtUv)anRCIserIskg cMeNamsmaCik k>C>K tam

viFeI )aHeqatCasmat;EdlmansemgPaKeRcIndac;xat EdlekaHRbCueM RkamGFibtIPaBnsmaCik
Edlmanvycas;CageK . karEtgtaMgRbFannigGnuRbFan RtUv)aneFIeV LIgkg ryeBlmYyEx
bnab;BI fEdl)anCab;eqat.
- 3-
RbFan nig GnuRbFanGacRtUv)anbBab;BtI EM NgdUcmanEcgkg maRta 5 nGnu

RkwtenH . GnuRbFanmansiTCi nM sY RbFan kg eBlGvtmanbeNaHGasnrbs;RbFan .
kg krNIEdlRbFanminGacbMeBjkargar)anteTAeTot
GnuRbFanRtUveLIgCa
RbFanedaysVy Rbvti . kareRCIserIsGnuRbFanfI RtUvGnuvttamEbbbTdUcmanEcgkg kfa
xNT 1I nmaRta6enH .
CMBkU TI 3
karerobcM nigkarRbRBwte TA nRkumRbwkSaCatiKNeny
maRta 7>-
k>C>K RtUvRbCueM RkamGFibtIPaBrbs;RbFany:agtic 3dgkg mYyqaM edIm,IGnumt

elIKeM rageyabl; RkbxNT sSnTan sgd; arKNeny sgd; arsvnkm Gnusasn_ kmvFi kI argar
RbcaMqa M nigKMeragr)aykarN_skmPaB .
kUrmu: EdlGac[ k>C>K dMeNIrkarRbCM)u anRtUvmanvtmansmaCiky:agticcMnnY 9rUb.
kg karsMercepSg k>C>K RtUvmansemgBak;kNalbUkmYynsmaCikvtman .
RbFanekaHehA nig CaGFibtIPaBnGgRbCuM k>C>K . kg krNImankarEbgEck
semgesKI a semgRbFanman]tmanuPaB .
kg krNI k>C>K sMercelIKeM ragc,ab; bbTbBaa sgd; arKNeny sgd; arsvnkm
EdlTak;TgnwgEpkskmPaBNamYy rdmRnEI dlCaGaNaBa)alnEpkenH RtUvmantMNag
ehIytMNagenHcUlrYmedaymansemgsMerc . cMeBaHmtielIKeM ragc,ab; nigKeRmagbTbBaa
nanaEdl k>C>K)anTTYl k>C>K RtUvBinti nigsMerckg ryeBl 6Ex cab;BI fKahbBaa
rbs;rdmRnEI dlmansmtkci .
escksI eM rcrbs; k>C>K RtUv)anbBan eTArdmRnRI ksYgesdkci nig hirBavt
kg ryeBlmYyExeRkayBIfseM rc .
- 4-
maRta 8>-
k>C>K GacbegIt KNkmkaredIm,IBni ti nig plm; tielIKeM rageyabl;RkbxN

TsSnTan sgd; arKNeny sgd; arsvnkm bGnusasn_ .
smaCikKNkmkar EdlmkBIbNaRksYg sabn nigBImCdanFurkicT aMgLay
RtUvEtgtaMgedayRbFan k>C>K eRkamkaressI rMu bs; k>C>K.
KNkmkarGnumt edayPaKeRcInFmta nGkvtmannUvKMerageyabl; RkbxN
TsSnTan sgd; arKNeny sgd; arsvnkm bGnusasn_ . kg krNImankarEbgEcksemg
eqatesI Ka semgrbs;RbFanman]tmanuPaB .
maRta 9>-
RbFan k>C>K CatMNagkg karTak;TgCamYyRksYg b sabnnana nig sgm

sIvu li kCn Cati bGnrCati .
RbFan k>C>K eFVrI )aykarN_skmPaB nighirBavtR bcaMqa rM bs; k>C>K CUnrdmRnI
RksYgesdkci nig hirBavt EdlRtUvraykarN_bnCnU raCrdaPi)al kg ryeBlbYnEx
eRkaytMNac;qa M bevNInmI yY .
maRta 10>-
EbbbTnkarpll; aPkarsMrab;mxu tMENgrbs;smaCik k>C>K RtUv)ankMNt;

edayRbkasrbs;rdmRnRI ksYgesdkci nighirBavt .
maRta 11>-
k>C>K manelxaFikardanmYy dwknaMedayelxaFikarmYyrUbEdlRtUv)anbegtI

nig EtgtaMgedayRbkasrbs;rdmRnRI ksYgesdkci nighirBavt eRkayBI)anBieRKaHeyabl;Ca
mYy k>C>K edaysemgPaKeRcIn .
maRta 12>-
muxtMENgelxaFikarn k>C>K manvismitPaBCamYymRnRI kbxNs aFarN b

viCa CIvkCn EdlkMBgu Gnuvtkci k arKNeny . eRkamkarRKb;RKgrbs;RbFan k>C>K
elxaFikarTTYlbnk karRKb;RKg rd)aln k>C>K erobcM nigtamdankargarbeckeTs
nigral;bBaaEdlRbFan b k>C>K RbKl;[ . elxaFikarcUlrYmRbCuCM amYy k>C>K
- 5-
edayKansMelgsMerc . EbbbTn laPkarsMrab;elxaFikar RtUv)ankMNt;edayRbkas

rbs;rdmRnRI ksYgesdkci nighirBavt .
maRta 13>-
bTbBaapkg n k>C>K nigkarerobcMelxaFikardan RtUv)ankMNt;edayRbkas

rbs;rdmRnRI ksYgesdkci nighirBavt tamsMeNIrbs; k>C>K Gnumt edaysMelg 34
ncMnnY smaCik .
maRta 14>-
fvikarbs; k>C>K manRbPBmkBI -fvikard

-viPaKTan/ GMeNay nigCMnyY BIGgkarsaFarN GgkarCati nigGnrCati
-plnGnub,TanEdl)anmkBIkarlk;sTi Gi k niBn kare)aHBump< Say BIkarebIk
vKhkwV hVnW bNH bNal karRbCMpu SBVpSay.
maRta 15>-
CMBkU TI 4
Gvsanb,Bati
rdmRnTI TYlbnk TIskI arKNrdmRnI rdmRnRI ksYgsdkci nighirBavt rdmRnI nig

rdelxaFikar RKb;RksYgsabn EdlmankarBak;Bn RtUvTTYlbnk Gnuvt GnuRkwtenH
tamParkice rogxn [manRbsiTP aB cab;BI fcHu htelxaenHteTA .
eFVeI nAraCFanIPeM Bj>fTI 03 Ex mina qaM 2003
naykrdmRnI
kEngTTYl -RksYgRBHbrmraCvaMg
-GKelxaFikardanRBwTs Pa
-GKelxaFikardanrdsPa
-xuTk alysemcnaykrdmRnI
-GaCJaFrsvnkmCati
-dUcmaRta 15
-ksar kalb,vti
hun Esn
- 6-
GnuRkwt
sBI I
karerobcM nigkarRbRBwte TA
nviTasanKNenykrCMnaj nigsvnkrkm<C a
raCrdaPi)al
- )aneXIjrdFmnBu anRBHraCaNacRkkm<C a
- )aneXIjRBHraCRkwtelx nsrkt119872 cuHfTI 30 Ex vicika qaM 1998 sIBIkar
EtgtaMgraCrdaPi)alnRBHraCaNackkm<C a
- )aneXIjRBHraCRkmelx 02ns94 cuHfTI 20 Ex kkda qaM 1994 EdlRbkas[eRbIc,ab;sBI kI arerobcM
nig karRbRBwte TAnKNrdmRnI
- )aneXIjRBHraCRkmelx nsrkm019618 cuHfTI 24 Ex mkra qaM 1996
EdlRbkas[eRbIc,ab;sBI kI ar begtI RksYgesdkci nig hirBavt
- )aneXIjRBHraCRkmelx Csrkm069603 cuHfTI 17 Ex mifuna qaM 1996
EdlRbkas[eRbIc,ab;sBI I lknki TUeTAnshRKassaFarN
- )aneXIjRBHraCRkmelx nsrkm0702011 cuHfTI08 Ex kkda qaM 2002 Edl
Rbkas[RbIc,ab;sBI I KNenyshRKas svnkmKNenyshRKas nig viCa CIv KNeny
- )aneXIjGnuRkwtelx 41 GnRk>bk cuHfTI 06 Ex sIha qaM 1997 sBI kI arGnuvt
RBHraCRkm lknki TUeTAnshRKassaFarN
- )anTTYlkarkPaBBIKNrdmRnkI g smyRbCMeu BjGgna fTI 28 Ex kum qaM 2003
sMerc
CMBkU TI 1
bTb,BatTi eU TA
maRta 1>GnuRkwtenH kMNt;karerobcM nigkarRbRBwte TAnviTasanKNenykrCMnaj nig svnkr km<C a
RBmTaMgkMNt;lkxNnkarRbkbviCa CIvKNenykrCMnaj nigsvnkrRbtiRsut enAkg RBHraCaNacRkkm<C a
kg eKalbMNg[viTasanenH -plC; nU GgPaBviCa CIvmYyEdlTTYlxusRtUvCatMNagnsmaCikrbs;xn RBmTaMgelIk
temIg nigkarBarlknki nigplRbeyaCn_nviCa CIvKNeny
-cUlrYmbMeBjkargarCasmaCiknRkumRbwkSaCatiKNeny
-erobcMngi eFI[V mankareKarBviFan nigkatBVkci nviCa CIv
-erobcMkarbNH bNalviCa CIvKNeny nigsvnkmdl;RbCaBlrdExr EdleRCIserIs
ykGaCIBTaMgBIrenH .
maRta 2>viTasanKNenykrCMnaj nigsvnkrkm<C a manGkSrkat; v>K>s>k> EdlmanTItaMg
enAkg raCFanIPeM Bj .
maRta 3>v>K>s>k>Rtvsti enAeRkamGaNaBa)alrbs;RksYgesdkci n gi hirBavt . sgkar raCrdaPi)alenAGm
v>K>s>k>RtUv)anEtgtaMgedayRbkasrbs;rdmRnIR ksYgesdkci n gi hirBavt.
CMBkU TI 2
karRKb;RKgnigkarRbRBwte TArbs; v>K>s>k>
maRta 4>GgkarRKb;RKgCamUldanrbs; v>K>s>k>man - sn)i atsmaCik
- RkumRbwkSaPi)al
- KNkmaFikarsIlFmnviCa CIv
- KNkmkarerobcMkarcuHeQaH KNenykrCMnaj nig svnkrRbtiRsut
- KNkmkarkargar karsikSa nig karRsavRCav
- elxaFikardan .
v>K>s>k>GacbegtI kariyalysaxaenARKb; ext RkugnRBHraCaNacRkkm<C a .
maRta 5>RkumRbwkSaPi)aln v>K>s>k>dUcmanEcgkg maRta 4 nGnuRkwtenHmansmasPaB y:ageRcIncMnnY
R)aMbnY 9rUb .
smaCikRkumRbwkSaPi)aln v>K>s>k>RtUv)aneRCIserIssRmab;GaNtib nY 4 qaM
kg cMeNamsmaCikskmedaykare)aHeqatsmat;rbs;sni) atsmaCikedaysemgPaKeRcIndac;xatn
smaCikvtman .
nItvi Fi I nkarerobcM nig kareRCIserIssmaCikRkumRbwkSaPi)alRtUvkMNt;edayRbkasrbs;
rdmRnIR ksYgesdkci nighirBavt .
maRta 6>kg GMLg eBl BIr 2 qaM RkumRbwkSaPi)alEtgtaMgCaelIkdMbgU dUcmanEcgenAmaRta 21 nGnr
b,Batri bs;GnuRkwtenH manParkice robcM -bTbBaapkg rbs; v>K>s>k>
-RkmsIlFmnKNenykrCMnaj nigsvnkrRbtiRsut
-RkmkatBVkci nviCa CIv sMrab;ral;smaCikn v>K>s>k>
-bTbBaard)al niglkxNnkarRbRBwte TArbs;RkumRbwkSaviny dUcEdlmanEcg enAmaRta 7
nGnuRkwtenH
-bTbBaapkg kMNt;BPI arkic nigkatBVkci r bs;smaCik RBmTaMglkxNTaMgT,ayn
kicR BmeRBogcuHhtelxaCamYyKNenykrCMnaj nigsvnkrRbtiRsutbreTs . bTbBaapkg
kkN
M t;pgEdr BIehtukarN_EdlbNal[)at;bg;zanCasmaCik .
maRta 7>RkumRbwkSavinymYyRtUvbegIteLIgenAGm v>K>s>k>sRmab;TTYlbnkdak;eTasviny
elIkarRbRBwtelIsedayectna nigmanPstagRKb;RKan;xusnwgRkmsIlFm nviCaCIv RkmkatBVkic
viCaCIvelIsnwgbTbBaapkgrbs; v>K>s>k> nigCaTUeTA ral;karRbRBwtelIsnwgviFanNamYyn
viFanTaMgT,aysBI vI Ci a CIvrbs;KNenykrCMnaj nigsvnkrRbtiRsut .
RkumRbwkSavinyGacTTYlBakbNwgpgEdr GMBIral;GMeBIelIsFn;Frrbs;smaCik
v>K>s>k>EdleFV[I b:HBal;dl;kti yi sviCa CIv CaGaT -karRbRBwtG eM BITcu r ti Edl)anbgajenAcMeBaHmuxttiyCn
-GMeBIBku rlYy
-karKbM)at;mlU niFi
-karEkgbnM ksarepSg kg eKalbMNgbMPn G k dT
-karbMPn k g karbgajr)aykarN_hri Bavt .
RkumRbwkSavinymansmtkicTTYlBakbNwg edIm,IvinicyelIral;karesIsMulubecal
escksI eM rcrbs;KNkmkarerobcMkarcuHeQaHsmaCiksBI kI arcuHeQaH nigkarlubeQaHsmaCikkg taragviCa CIv
KNenykrCMnaj nigtaragviCa CIv svnkrRbtiRsut .
maRta 8>edIm,IFana[mantmaPaB PaBRtwmRtv nigPaBesaHRtg; ral;r)aykarN_KNenyrbs;

v>K>s>k>RtUvmankarepogpat; nigviBaabnkmedaysikSaPirkSeBjsiTmi yY 1 rUb nigGk CMnsY mYy 1 rUb
EdlnigRtveRCIstaMgkg cMeNamsmaCikEdl)ancuHeQaHkg taragviCa CIvTaMgBIr dUcEdl)anEcgenAkg maRta 9
nGnuRkwtenH .
sikSaPirkSCMnsY mantYnaTICaGkCMnsY sikSaPirkSeBjsiTki g krNIski SaPirkSeBjsiTi manFur b
TTYlmrNPaB . GaNtri bs;ski SaPirkSmanryeBlmYy 1 qaM EdlGacbneTot )anenAral;eBlmhasn)i at
RbcaMqa nM mi yY Gnumt yl;RBm .
muxgarCasikSaPirkSmanvismitPaBCamYynwgmuxgarCasmaCikRkumRbwkSaPi)alrbs; v>K>s>k>.
sikSaPirkSeBjsiTR tvbMeBjebskkmrbs;xn nigeFVrI )aykarN_EckCUnsmaCik v>K>s>k>TaMgGs;
[)any:agticdb;R)aM 15 f munfRbCMsu n)i atRbcaMqa M .
sikSaPirkSRtveT,IgGanr)aykarN_rbs;xn CUnsn)i at nigRtvbBaak;BPI aBRtwmRtvnFnFan
hiBavtr bs; v>K>s>k>sMrab;kariybriecTEdl)ankngeTA .
sikSaPirkSRtv)an[rYcputBIkarTTYlxusRtv lkw NaEtr)aykarN_KNeny Edl mankarepogpat;
nigviBaabnkmrbs;xn enaH)anTTYlkaryl;RBmBIsn)i atRbcaMqa rM bs; v>K>s>k>.
maRta 9>KNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut dUcmanEcgkg maRta
4nGnuRkwtenHmansiTikgkarerobcMtaragviCaCIvKNenykrCMnaj nigtaragviCaCIv svnkrRbtiRsut
sRmab;buKlTaMgT,ayEdlRbkbviCaCIvCaktCn bCaRkumhunmanzanCa KNenykrCMnaj bsvnkr
RbtiRsutelIkElgEtmanbTb,BaatipyBIenH . taragTaMgBIrenH KWCaksarpvkarrbs; v>K>s>k>
EdlRtv)anplC; nU eday\tKitfdl;ral;smaCikrbs; v>K>s>k> nig dl;sa bnrdnana .
taragnImyY RtvEbgEckCa bI 3 Epk EpkKNenykrCMnaj nigsvnkrRbtiRsut smaCikrUbvnn v>K>s>k>
EpkRkumhn
u KNenykrCMnaj nigsvnkrRbtiRsut smaCikn v>K>s>k>
EpkbuKl nignItbi Ku l breTsEdlRtv)anGnuBaat[RbkbviCa CIvCaKNenykr

CMnaj nigsvnkrRbtiRsuteRkamkicR BmeRBogcuHhtelxaCamYy v>K>s>k>.
CMBkU TI 3
GMBs
I maCik v>K>s>k>
maRta 10>RbePTepSgnsmaCik v>K>s>k> rYmman - smaCikcUlrYm
- smaCikskm
- smaCikbMrgu .
smaCikcUlrYm KWral;bKu l EdlmanlkNsm,tki rM ti sklviTaly EpkKNeny
EpkkickarCMnYj bEpkhirBavt kgkMritbTdanEdl)anTTYlsal; nigGacTTYlyk)aneday

KNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut .
smaCi k skm KWRKb;smaCikcUlrYmEdlbMeBjlkxNEdl)antRmvedIm,IcuHeQaHkg
taragviCaCIvEdlmanEcgkgmaRta 9 nGnuRkwtenH edayEpkelIsmtkic sBaabRt nigsm,Ta

kg karRbkbviCa CIvnsmaCikenaH .
bTb,Bati nlkxNTaMgT,ay edIm,Ipl z; anCasmaCikskmmni GacCMTas;ceM BaHkar seRmccit
rbs;RkumRbwkSaPi)al kg karTTYlykral;bKu l [cUlkg zanCasmaCikskm Edl RkumRbwkSaPi)al )anvinci y fa
buKl enaHmanlkNsm,tRi Kb;RKan;srM ab;zanenH .
smaCi k bM r u g KWral;buKlEdlmancMeNHdwgEpkKNenynighirBavt nigEdl)an
vinci y faRKb;RKan;edayKNkmkarerobcMkarcuHeQaHsMrab;bnkmski SaviCa CIv bbeM BjkarsikSa edIm,Ika yxn Ca

KNenykrCMnaj nigbCa svnkrRbtiRsut.
smaCikbMrgu minGacRbkbviCa CIv CaKNenykrCMnaj nigCasvnkrRbtiRsut)aneT .
smaCikbMrgu CaGkmansiTei )aHeqat EtminGacQreQaH[eKe)aHeqat)aneT,Iy .
maRta 11>muxgarCasmaCikrbs; v>K>s>k> EdlkMBgu RbkbviCa CIv CaKNenykrCMnaj bsvnkrRbtiRsut

manvismitPaBCamYynwgral;mxu gar bral;skmPaBEdleFV[I b:HBal;dl; kraC PaBrbs; KNenykrCMnaj
bsvnkrRbtiRsut.
smaCikrbs; v>K>s>k> Rtv)anhamXat;mni [manmuxrbrTTYlR)ak;ebovtS GVeI pSg eToteRkABI
muxgarmanR)ak;ebovtSenaHRtv)anbMeBjenAxuTk alyrbs;smaCik v>K>s>k>mak;eTot b enAkg Rkumhnu svnkm
nigbKNenykCMnaj Edlfak;dkw naMRkumhnu enaHCasmaCikrbs; v>K>s>k>.
smaCikrbs; v>K>s>k> TaMgenaHGacTTYlebskkmekaslvicy EdlRtv)an
RbKl;[edayesckIsMercrbs;tulakarnigbsabnrd edIm,IbMeBjmuxgarCaGaCJakNal nigkargarCa
sasacarsklviTaly .
CMBkU TI 4
viCa CIv
KNenykrCMnaj nig svnkrRbtiRsut
EpkTI 1
GMBvI Ci a CIvKNenykrCMnaj
maRta 12>KNenykrCMnaj KWCaGkRbkbviCaCIvesrIEdlminCab;Bak;BnnwgkicsnakargarCa
mYyGgPaBEdlxn GnuvtParkick g kar -kan;bBaKI Neny
-RbmUlpbM BaKI Neny
-ebIkbBaKI Neny
-biTbBaKI Neny
-RttBinti bBaKI Neny

-epogpat;bBaKI Neny
-eFVnI yi t kmbBaKI Neny
-vaytmngi bBal KanUvbBaKI NenyshRKasnigGgPaBnana
-erobcMnvU ral;vFi anKNeny nigviPaKtamnItvi Fi bI eckeTsKNeny nUvr)aykarN_ hirBavt nigsanPaB
Rbtibtki arrbs;Rkumhnu RsbeTAtamTidP aBTaMgLay kg visy esdkci Ktiytu nighirBavt
-raykarN_CalaylkNG_ kSrBIkargarrbs;xn edaymanEcgnUv escksI egt esckI sndi a n
nigsMNmU Br .
KNenykrCMnajRtvmannItsi m,TaedIm,IbBaak;BRI bRktIPaB nigPaBesaHRtg;n r)aykarN_
hirBavtr bs;xn .
maRta 13>KanbuKlNaGacRbkbviCaCIvCaKNenykrCMnaj)aneT RbsinebIbuKlenaHmin)ancuH
eQaHkgtaragviCaCIvKNenykrCMnajrbs; v>K>s>k>dUcmanEcgkgmaRta 9nGnuRkwtenH.
edayELkBIkarGnuvtlkxNTaMgLaynbTbBaapkg EdlBak;Bn n gw karcuHeQaHCnbreTsmanviCa CIvCaKNenykrCMnaj
karcuHeQaHkg taragviCa CIvrbs; v>K>s>k>kg zanCaKNenykr CMnajRtvmanlkNvinci y dUcteTA 1> RtvmansBaatiCaExr .
2> RtvmanGayumR)aM 25 qaM y:agticKitdl;fTTYlBaksMcu Hu eQaHcUlCasmaCik v>K>s>k>.
3> RtvmansiTBi lrdRKb;RKan; .
4> minEdlrgkarpna eTas BIbT]Rkwd bbTelsI mCwm edaymanlixti efaleTas RtwmRtUv .
5> RtvmansBaabRtKNenykrCMnaj bsBaabRtsmmUlEdlTTYlsal;edayKNkmkarerobcM
karcuHeQaH KNenykrCMnaj nigsvnkrRbtiRsut.
maRta 14>rUbvnbuKlnigbnItibuKlGaccuHeQaHkgtaragviCaCIvnRkumhunKNenykrCMnaj
)anluHRtaEt)anbMeBjlkxNnkarcuHeQaHEdl)ankMNt;edaybTbBaapkg rbs; v>K>s>k>. lknki Rkumhnu
RtvGnuelameTAtambTbBaapkg rbs; v>K>s>k> .
maRta 15>KNenykrCMnajEdlmaneQaHkg taragviCa CIvrbs; v>K>s>k>RtvTTYlxusRtv kg kick ar

rbs;xn . KNenykrCMnajRtveKarBbTb,Batci ,ab; nigbTbBaaTaMgT,ayCaFrman nig RkmsIlFmsBI vI Ci a CIv
RBmTaMgbTbBaapkg rbs; v>K>s>k> .
KNenykrCMnajRtvmankics naFanara:br; gviCa CIv edIm,IFanaelIral;karTTYlxusRtvEdlGac
ekIteLIgBIkargar bBsI kmPaBrbs;xn CamYyttiyCn .
karTTYlxusRtvpal;rbs;Rkumhnu KNenykrCMnaj Edl)ancuHeQaHkg taragviCa CIv rbs;
v>K>s>k>minGacRKbdNb;karTTYlxusRtvrbs;smaCikmak;n v>K>s>k>)aneLIykg
kartMNag[Rkumhnu KNenykrCMnaj Edlxn manPaKkmtamrykargarEdl)anbMeBjkg nam Rkumhnu
nig)ancuHhtelxakg namxn pal; nigkg namRkumhnu .
maRta 16>smaCikKNenykrCMnajrbs; v>K>s>k>manParkicT TYlykKNenykrCMnaj bMrgu
nigr:ab;rgeFVkI arbNH bNalviCa CIvdl;Gk TaMgenaH kg lkxNEdlkMNt;edaybTbBaapkg rbs; v>K>s>k> .
EpkTI 2
GMBvI Ci a CIvsvnkrRbtiRsut
maRta 17>svnkrRbtiRsutCaGkEdlRbkbviCaCIvkgnam nigeRkamkarTTYlxusRtvrbs;xn pal;
edIm,IbBaak;GMBIPaBeTogTat; nigPaBesaHRtg;nr)aykarN_hirBavtrbs;rUbvnbuKl bnItibuKl
EdlsvnkrRbtiRsutenaHGnuvtkargarsvnkm tambTb,Bati nc,ab;CaFrman btamkicR BmeRBog .
maRta 18>KanbuKlNaGacRbkbviCaCIvCasvnkrRbtiRsut)aneT RbsinebIbuKlenaHmin)ancuH
eQaHkg taragviCa CIvsvnkrRbtiRsutrbs; v>K>s>k>dUcEdlmanEcgkg maRta9nGnuRkwtenH .
karcuHeQaHkg taragviCa CIvrbs; v>K>s>k>kg zanCasvnkrRbtiRsutRtveKarBtam lkNvinci y

dUcKanwglkNvinci y rbs;KNenykrCMnajEdlmanEcgkg maRta 13nGnuRkwt enH .
maRta 19>svnkrRbtiRsutCasmaCikrbs; v>K>s>k> GacbegItRkumhunBaNiCkm)anRsbeTA
tambTbBaapkg rbs; v>K>s>k> nigc,ab;Bak;Bn C aFrman.
maRta 20>KNkmkarRttBinti mYyRtvbegtI eT,IgenAGm v>K>s>k> edIm,IeFVGI Fikarkice lIkar Gnuvtrbs;
svnkrRbtiRsutkg visy kraCkargar nigkarykcitT ku dak;kg viCa CIv. smasPaB karerobcM nigkarRbRBwte TA
nKNkmkarRttBinti enHRtvkMNt;edayRbkasrbs;rdmRnIR ksYg esdkci nighirBavt .
CMBkU TI 5
Gnrb,Bati
maRta 21>rdmnRI ksYgesdkci n gi hirBavtR tUvecjRbkasEtgtaMg RbFanmYy 1 rUb GnuRbFan mYy 1
rUb hirBaki mYy 1 rUb nigsmaCik BIr 2 rUbeTot sMrab;deM NIrkardMbgU rbs;RkumRbwkSaPi)aln v>K>s>k>.
eTasb,Bati
maRta 22>karRbkbviCa CIvCaKNenykrCMnaj nigb svnkrRbtiRsut edayelsI nwgmaRta 9 13 nigmaRta
18 nGnuRkwtenH Rtvpna eTastambTb,Bati nc,ab;CaFrman.
CMBkU TI 6
Gvsanb,Bati
maRta 23>ral;bTb,BatTi aMgT,ayNaEdlpy BIGnuRkwtenHRtvcat;Tku CanirakrN_ .
maRta 24>rdmRnIT TYlbnk TIskI arKNrdmRnI rdmRnRI ksYgesdkci nighirBavt rdmRnI nig rdelxaFikarRKb;RksYg
sabnBak;Bn RtvTTYlbnk GnuvtGnuRkwtenHtamParkice rogxn [manRbsiTPi aBx<sc; ab;BI fcHu htelxaenHteTA.
eFIeV nAraCFanIPeM Bj/ fTI 19 Ex mina qaM 2003
naykrdmRnI
hnu Esn
kEngTTYl - RksYgRBHbrmraCvaMg
- GKelxaFikardan RBwTs Pa
- GKelxaFikardan rdsPa
- GaCJaFrsvnkmCati
- xuTk alysemcnaykrdmRnI
- dUcmaRta24
- ksarkalb,vti
15 sg;darKNenykm<Ca
1> sg;darKNenykm<Ca 1
karbgajBIr)aykarN_hri Bavt
snFi i
r)aykarN_karlMhUrsac;R)ak;
cMeNjbxatsuTkgRKa kMhusCamUldan nig

karpas;br eKalneya)ayKNeny
RBwtki arN_bnab;BkI ariybriecTtaragtulkar
BnelIR)ak;cMNUl
RTB eragcRk nig htbkrN_
karTTYlsal;cMNUl
rUbiybNbreTs
karbgajnanaBIPaKIEdl)anBak;Bn
KNenysMrab;vni ei yaK
r)aykarNh ri Bav tr mY
FnaKar nig sabnhirBavt
sMvFi anFn bMNlu Cayfaehtu nig

RTBskmCayfaehtu
RTBskmGrUbI
sg;darKNenykm<Ca 1 - karbgajBIr)aykarN_hirBavt
buBVkfa
sg;darKNenykm<CaTImYy }s>K>k> 1}elIkeLIgBItMrUvkareKalkarN_sMrab;eFVIkar
bgajBIr)aykarN_hirBavt EdltUverobcMeLIgedayGnuelameTAtamsg;darKNenykm<Ca.
enHKWCatMrUvkarnc,ab;km<CaEdl)anEcgfa r)aykarN_hirBavtrbs;RKb;GgPaBKNeny
dUcman Ecgkgc,ab; tUvEterobcMeT,IgedayGnuelameTAtamsg;darKNenyGnrCati . ehtudUecH
ehIyeTIb s>K>k> 1 enHmandak;bBalnUvral;kfaxNBak;BnTaMgLayEdlmanEcgenAkgsg;dar
KNenyGnrCatiTImYy }s>K>G> 1} . sg;darenHtUv)anerobcM[BisarEfmeTot eday)anrYm
bBalTaMgksaredImsMxan; nig karENnaMkarGnuvtsg;darenHenAkgRbeTskm<Ca .
sg;darenHelIkeLIgBItMrUvkarEdlkMNt;fa r)aykarN_hirBavteBjeljmYytUvrab;bBal
nUv taragtulkar r)aykarN_lTpl r)aykarN_bMlas;brmUlniFimas;RTB r)aykarN_clna
sac;R)ak; nig kMNt;sMKal;. sg;darenHkEcgpgEdrnUvkarENnaMsMrab;karGnuvtCak;EsgcMeBaH
eKalkarN_CaKnwHmYycMnYnman eKalkarN_nirnrPaBndMeNIrkarGaCIvkmeKalkarN_KNeny
bgreKalkarN_GcinyPaB nig eKalkarN_Casarvn .
r)aykarN_hirBavtEdl)anerobcMeLIgedayGnuelamtam s>K>k> tUvEtGnuvttamtMrUv
karnkarTTYlsal;cMNUl-cMNay karvas;sg; karbgaj nig kMNt;sMKal;r)aykarN_hirBavtdUc
manEcgenAkg s>K>k> CaFrman. eKalneya)ayKNenyEdlkMNt;ykmkeRbI KYrEtCaeKal
neya)ayEdlGacnaMmknUvBtmanTak;TgEdlBak;BnTaMgLay ehIyKYreGayTukcit)an. karkt;
RtaKNenyxus b minsmRsbeTAtamEbbbTKNenyminGacEkCMnYs)antamrykarkMNt;bgaj
eKalneya)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. elIsBIenHeTot
eKalneya)ayKNeny nig BtmansIBIshRKaskKYrEttUv)anbgaj[dwgpgEdr .
_______________________________________________________________________________________
RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 1
sg;darenHtUvGnuvtedayshRKasTaMgGs;EdlerobcMr)aykarN_edayGnuelameTAtam
s>K>k> edayrab;bBalTaMgFnaKar nig RkumhunFanara:b;rgpg. TMrg;Gb,brimatUv)ankMNt;eLIg
edIm,I[bNashRKasTaMgGs;GaceRbIR)as; nig TTYlyk)an. Ca]TahrN_ FanaKarKYrEtbegIt
eLIgnUvkarbgajmYyEdlRsbCamYysg;darenH nig lkxNlMGitnana EdlmanEcgenAkgsg;dar
enHsIGMBIEpkFnaKar .
sg;darenHeRbIvaksB {shRKas} KWsMedAeTAelIRKb;GgPaBKNenyTaMgGs;EdltUv
)antMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH.
} sg;darenHmintUvGnuvteTAelIFatuEdlminmanlkNCasarvneT,Iy} .
kmvt
kmvt nsgd; arenH KWedIm,Idak;ecjnUvmUldansMrab;eFVkI arbgajBIeKalbMNgrYmnr)aykarN_
hirBavte dIm,IeGayshRKasmYy GacykeTAeFVkI areRbobeFobCamYyr)aykarN_nkariybriecTmun
rbs;shRKaspal; nig CamYyr)aykarN_rbs;shRKasdTeTot . edIm,IsMerc)annUvkmvtenHenA
kgsg;darenH)anelIkeLIgBIeKalKMnitrYmsMrab;kareFVIkarbgajr)aykarN_hirBavt RBmTaMgeKal
karN_ENnaMsIBITMrg;karnigtMrUvkarCaGb,brimaedIm,IerobcMxwmsarnr)aykarN_hirBavt. karTTYl
sal;karvaytMl nig kMNt;bgajBIRbtibtikar nig RBwtikarN_Cak;lak;mYycMnYnmanEcgkgEpk
epSgeTotnsg;darKNenykm<CaenH .
visalPaB
1> sg;darenHtUvykeTAGnuvtkgkarbgajBIr)aykarN_hirBavtsMrab;eKalbMNgTUeTA Edl
)anerobcM nig bgajeLIgedayGnuelameTAtamsg;darKNenykm<Ca .
2> r)aykarN_hri Bavts rM ab;eKalbMNgTUeTA KWCar)aykarN_TaMgLayNa EdleFVeI LIgkg eKal
bMNgedIm,IbMeBjesckI tUvkardl;Gk eRbIR)as;TeU TA . GkeRbIR)as;TaMgGs;enH KWCaGkEdl
minsitkgsanPaBmYy EdltUvkarr)aykarN_edIm,IpSaPab;eTAnwgtMrUvkarBtmanrbs;BYkeK
eLIy . r)aykarN_hirBavtsMrab;eKalbMNgTUeTA rab;bBalTaMgr)aykarN_EdltUveFVI
dac;edayELk b enAkgksare)aHpSaysaFarNnana. sg;darenH GnuvtedayesIPaB
_______________________________________________________________________________________
3>
4>
cMeBaHr)aykarN_hirBavtrbs;shRKasktCn nig cMeBaHr)aykarN_rYmrbs;Rkumsh

RKasNamYy .
sg;darenHGnuvtcMeBaHshRKasRKb;RbePT edayrab;bBalTaMgFnaKar nig RkumhunFana
ra:b;rgpg . edayRsbeTAnwgkartMrUvkarnsgd; arenH esckItUvkarlkxNbEnmsMrab;
FanaKar nig bNasabnhirBavtmYycMnYn EdleFVIGaCIvkmRbhak;RbEhlKaenH tUv)an
elIkeLIgenAkgsg;darEdlEcgGMBIlkxNrbs;FnaKar .
sgd; arenH eRbIR)as;nvU becksBE dlsmRsbsMrab;shRKasEdlmanTisedArkR)ak;ceM Nj .
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 eFVIkarEk
tMrUvnUvr)aykarN_hri Bavtr bs;BkY eK . shRKasTaMgenaHGacdak;bEnmnUvsmasPaBnana
eTAkgr)aykarN_hirBavtrbs;BYkeK)anpgEdr .
eKalbMNgnr)aykarN_hirBavt
5> r)aykarN_hirBavt KWCaTMrg;hirBavtmYyEdlbgajsanPaBhirBavt nig Rbtibtikarrbs;
shRKas . kmvtnr)aykarN_hirBavtsMrab;eKalbMNgTUeTA KWedIm,Ipl;nUvBtmansIBI
sanPaBhirBavt lTpl nig clnasac;R)ak;rbs;shRKas ehIyEdlBtmanTaMgenaHman
sarRbeyaCn_cMeBaHGkeRbIR)as;TUeTAkgkarsMerccitEpkesdkicrbs;BYkeK . r)aykarN_
hirBavtkbgaj BIlTplnkarRKb;RKgFnFanTaMgLayEdlGkRKb;RKg)anTTYlykmk
eRbIR)as; . edIm,IsMerc)annUvkmvtenH r)aykarN_hirBavtnshRKastUvpl;nUvBtman
dUcxageRkam
k> RTBskm
x> RTBGkm
K> mUlniFimas;RTB
X> cMNUl nig cMNay rYmbBalTaMg cMeNjnigxat nig
g> clnasac;R)ak; .
_______________________________________________________________________________________
BtmanTaMgenH rYmCamYynwgBtmandTeTotenAkgkMNt;sMKal;nr)aykarN_hirBavt
nwgCYyeGayGkeRbIR)as; kgkareFVIkarTsSn_TayBIclnasac;R)ak;naeBlGnaKtrbs;
shRKas nig CaBiesskalkMNt;eBlevlanigPaBc,as;las;kgkarbegItsac;R)ak; nig
sac;R)ak;smmUl.
karTTYlxustUvcMeBaHr)aykarN_hirBavt
6> RkumRbwkSaPi)al nigb GgPaBRKb;RKgdTeTotrbs;shRKas tUvTTYlxustUvcMeBaHkar
erobcM nig karbgajnUvr)aykarN_hirBavtr bs;xn dUcmanEcgkg c,ab;KNenyshRKas .
smasFatunananr)aykarN_hirBavt
7> r)aykarN_hirBavteBjeljmYytUvmansmasFatudUcxageRkam
k> taragtulkar
x> r)aykarN_lTpl
K> r)aykarN_bgajBI
1> karpas;brenAkgmUlniFimas;RTB b
2> karpas;brenAkgmUlniFimas;RTB eRkABIRbtibtikarmUlFnCamYymas;
shRKas nig karEckcaymUlFneTAeGaymas;shRKas
X> r)aykarN_clnasac;R)ak;
g> eKalneya)ayKNeny nig r)aykarN_kMNt;Bnl; .
8> shRKastUv)anCMruj[bgajnUvr)aykarN_ } eRkABIr)aykarNhirBavt } mandUcCakar
tYtBinithirBavttamrykarRKb;RKgshRKas EdleFVIkarBiBNnanigBnl;BIlkN
sMxan; TaMgLaynRbtibtki arhirBavtn gi sanPaBhirBavtR BmTaMgPaBminc,as;las;Edl
shRKastUvRbQmmuxedaHRsay. r)aykarN_dUcxagelIGacdak;bBalnUvkarBiniteLIg
vijdUcCa
k> kta nig \TiBlsMxan; EdlCH\TiBlelIRbtibtikarrYmmandUcCa karpas;brbriya
kasCMuvijshRKas kareqIytbrbs;shRKascMeBaHkarpas;brTaMgenaH nig pl
_______________________________________________________________________________________
x>
K>
b:HBal;rbs;va RBmTaMgeKalneya)ayvinieyaKrbs;shRKasedIm,IEfrkSa nig eFVI

eGayRbesIreLIgnUvRbtibtikarrbs;xnrYmTaMgeKalneya)ayEbgEckPaKlaP.
RbPBmUlniFri bs;shRKas eKalneya)aysmamaRtrvagbMNulnigmUlniFmi as;RTB
nig eKalneya)ayRKb;RKghaniPyrbs;shRKas .
kMlaMg nig FnFanrbs;shRKasEdltMlrbs;vamin)anqHbBaaMgenAkgtaragtulkar
Edl)anerobcMtamsg;darKNenykm<Ca.
karBicarNaCaTUeTA karbgajTidPaBBitR)akd nig Rsbtamsg;dar

KNenykm<Ca
9> r)aykarN_hri Bavt tUvelIkeLIgBIsa nPaBhirBavt Rbtibtki arhirBavt nig clnasac;R)ak;
smRsbmYyrbs;shRKas. karGnuvtsmRsbeTAtamsg;darKNenykm<CaedaykMNt;
sMKal;bEnmebIcaM)ac; nwgnaMeGayr)aykarN_hri Bavts eM rc)annUvkarbgajTidP aBBitR)akd
enAesIrEtRKb;kaleTsTaMgGs;.
10> shRKasNaEdlmanr)aykarN_hirBavtRsbeTAtamsg;darKNenykm<Ca tUvdak;
kMNt;bgajfa xn)anGnuelameTAtamsg;darKNenykm<CakgkarerobcMr)aykarN_rbs;
xn. enAkgr)aykarN_hirBavtminGactUv)anBiBNnafa )anGnuelameTAtamsg;dar
KNenykm<Ca)aneT elIkElgEtr)aykarN_enaH)anGnuelamtamrallkxNnImYyn
sg;darCaFrman .
11> karcuHbBaIKNenyEdlminRtwmtUv mintUv)anEktMrUvTaMgtamrykarkMNt;bgajGMBIeKal
neya)ayKNenyEdl)aneRbI bedaytamryr)aykarN_epSg btamkarkMNt;Bnl;
NamYyeLIy .
12> kg krNItci tYcNas;EdlGkRKb;RKgsndi a nfa karGnuelamtamsgd; arNamYyGacnaeGay
GkeRbIR)as;r)aykarN_hirBavtmankaryl;xus ehtudUecHehIycaM)ac;tUvEtgakecjBIlkxN
nsg;daredIm,IsMerc)annUvkarbgajTidPaBBitR)akd . kgkrNIenH shRKastUveFVI
kMNt;bgaj
_______________________________________________________________________________________
k>
fa GkRKb;RKg)ansMercfar)aykarN_hirBavt)anbgajTidPaBBitR)akd n
sanPaBhirBavt RbtibtikarhirBavt nig clnasac;R)ak; rbs;shRKasBitR)akdEmn
x>
fa xneKarBeTAtamlkxNtMrUvCasarvnTaMgGs;nsg;darKNenykm<Ca Ca
Frman elIkElgEtcMNucNaEdl)angakecjBIsg;darKNenykm<CaedIm,ICYy
eGayshRKassMerc)annUvkarbgajTidPaBBitR)akd
K>
nUvsg;darEdlshRKasmin)aneKarBtamlkNnkarmineKarBtam rYmman kar

cuHbBaIKNenyEdltMrUvedaysg;dar ehtuplEdlkarcuHbBaIKNenydUcenaH
naMeGayGkeRbIR)as;r)aykarN_hirBavtmankaryl;xusenAkgkaleTsrbs;
xn nig karcuHbBaIKNenyEdlGnuvtedayshRKas
X>
plb:HBal;hirBavtEdlbNalmkBIkargakecjBIsg;darKNenykm<Ca elIkar
cMeNj b karxatsuTrbs;shRKas RTBskm RTBGkm mUlniFimas;RTB nig
clnasac;R)ak;nkariybriecTmYy Edl)anraykarN_.
13> enAesIrEtRKb;kaleTsTaMgGs; karbgajTidPaBBitR)akdGacsMerc)anedaykareKarB

tamnUvral;lkNCasarvnTaMgGs;nsg;darKNenykm<Ca CaFrman . karbgajTidPaB
BitR)akd tMrUveGayman
k>
kareRCIserIs nig karGnuvtn_nUvbNaeKalneya)ayKNenyTaMgLayEdl)an

EcgnUvkg kfaxNTI 18
x>
karbgajBIBtman rYmbBalTaMgeKalneya)ayKNeny enAkgrebobmYy Edl

BtmanTaMgenaHCaBtmanmanlkNTak;TgKa KYr[Tukcit)an GaceFVIkareRbob
eFob)an nig Gacyl;)an.
K>
pl;nUvkMNt;bgajbEnmenAeBlEdllkxNtMrUvnsg;darKNenykm<Ca minTan;
RKb;RKan;sMrab;CYyeGayGkeRbIR)as;r)aykarN_yl;)anBIplb:HBal;nRbtibtikar
b RBwtikarN_NamYy elIsanPaB nig RbtibtikarhirBavt rbs;shRKas .
_______________________________________________________________________________________
14> kgkrNItictYcNas;Edlbgajfa karGnuvteTAtamlkxNtMrUvnsg;darKNenykm<Ca

GacbNaleGayGkeRbIR)as;)aykarN_hirBavtmankaryl;xus. krNIEbbenHGacekIt
eLIg)an EtenAeBlkarkt;RtaKNenytamsg;darmanlkNminsmRsbya:gc,as;
RkELt ehIyeTIbkarbgajTidPaBBitR)akdminGacekIt)aneLIy eTaHCaGnuvttamsg;dar
bktamrykMNt;bgajbEnmeTotEtm:ag. kargakecjBIsg;darKNenykm<Ca minsm
RsbeT ebIRKan;Etkarkt;RtaKNenyepSgeTotnwgGacbgajTidPaBBitR)akdpgEdr .
15> enAeBleFVIkarvaytMlfaetI kargakecj b minkareKarBtamlkxNtMrUvNamYynsg;dar
KNenykm<Ca caM)ac;y:agNaenaHeyIgtUvBicarNaelI
k>
TisedAnlkxNtMrUv ehIyehtuGVI)anCaTisedAenaHminGacsMerc)an bminmankar

Tak;TgeTAnwgkaleTsNamYyrbs;shRKas
x>
meFa)ayEdlnaMeGaykaleTsrbs;shRKas manPaBxusKaBI shRKasepSg

eTotEdleKarBtamlkxNtMrUvnsg;dar .
16> edaysarEt)anKitfakaleTsEdlTamTar[kargakecjBIkarmineKarBtamlkxNtMrUv
nsg;darenaHmantictYceBk ehIytMrUvkarnkarmineKarBGacnwgkayCaRbFanbTmYy
sMrab;karCECkEvkEjk nig karvinicyCaGenamt ehtudUecHehIy vaKWCakarsMxan;Nas;
EdleyIgtUvdak;kMNt;bgaj[)anc,as;las;BIkarmineKarBenaHenAkgr)aykarN_hirBavt
kareFVIdUecHnwgeFVIeGayGkeRbIR)as;Gacyl;)anfa shRKasmin)aneKarBtamral;lkxN
Casarvnnsg;darKNenykm<CaeLIy. vakCakarsMxan;Edr EdleyIgtUvpl;nUvBtman
RKb;RKan;dl;GkeRbIR)as;TaMgenaH edIm,ICyY [BYkeKvinicyeTAtamBtmanEdleK)andwgmun
eTAelIfa etIkarmineKarBtamlkxNenaHCakarcaM)ac;b ehIykedIm,ICYyeGayBYkeKGac
eFVIkarvinicyfaetItUvEteKarBtamsg;dar bya:gNa.
17> enAeBlEdlsg;darKNenykm<Ca tUv)aneKGnuvtmunfEdlcUlCaFrman enAkg x Na
mYyEdlmanEcgenAkgsg;darenaH shRKastUvEteFVIkarkMNt;bgajBIkarGnuvtn_enaH .
karBicarNaCaTUeTA eKalneya)ayKNeny
_______________________________________________________________________________________
18> GkRKb;RKgtUveRCIserIs nig GnuvteKalneya)ayKNenynshRKas edIm,IeFVIeGay

ral;r)aykarN_hirBavt GnuelameTAtamral;lkxNtMrUvnImYy nsg;darKNeny
km<CaCaFrman. kgkrNIEdlKanlkxNtMrUvc,as;las; GkRKb;RKgtUvbegItnUveKal
neya)ayedIm,IFana[)anfa r)aykarN_hirBavtpl;nUvBtmanEdl
k>
Tak;TgeTAnwgtMrvU karrbs;Gk eRbIR)as; Edlcg;)anBtmanykeTAeFVCI amUldansMrab;

karsMerccit
x>
manPaBKYr[Tukcit)an Rtg;far)aykarN_TaMgenaH
1>
bgajedayBitR)akdBIlTpl nig sanPaBhirBavtrbs;shRKas
2>
qHbBaaMglkNesdkicn RBwtikarN_ nig Rbtibtikarnana edayminRKan;

EtqHbBaaMgEtTMrg;c,ab;
3>
manPaBGBaRkwt eBalKWminmanPaBlMeGog
4>
manPaBRbugRbyt nig
5>
GnuvttamelIRKb;lkxNCasarvn .
19> eKalneya)ayKNeny KWCaeKalkarN_Cak;lak; mUldanc,as;las; sntikm viFan nig

karGnuvtn_Cak;Esgrbs;shRKasmYy kgkarerobcM nig bgajr)aykarN_hirBavtrbs;
xn.
20> kgkrNIEdlKanxEcgc,as;las;enAkgsg;darKNenykm<Ca GkRKb;RKgtUveRbIR)as;
karvinicypal;xn edIm,IbegItnUveKalneya)ayKNenymYyEdlpl;nUvBtmandman
RbeyaCn_dl;GkeRbIR)as;r)aykarN_hirBavtrbs;shRKas . kgkaeFVIkarvinicyenH Gk
RKb;RKgtUveFVIkarBicarNaeTAelIcMNuc dUcxageRkam
k>
lkxNtMrUvnigesckIENnaMenAkgsg;darKNenykm<Ca EdlmanlkNRbhak;
RbEhlKa nig)anBak;BneTAelIbBaananarbs;xn.
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x>
esckIRbkasCapvkarrbs;RkumRbwkSaCatiKNenynkm<Ca nig KMrUGnuvteday

shRKas]sSahkm kgRkbxNkMNt;mYyEdlRsbeTAtamsg;darKNeny
km<Ca .
karBicarNaCaTUeTA eKalkarN_nirnrPaBndMeNIrkarGaCIvkm
21> enAeBlerobcMr)aykarN_hirBavt GkRKb;RKgtUvvaytM;lfa etIshRKasGacman
lTPaBbnskmPaBrbs;xn eTAtameKalkarN_nri nrPaBndMeNIrkarGaCIvkmEdrby:agNa .
shRKastUverobcMr)aykarN_hirBavt edayQrelIeKalkarN_nirnrPaBndMeNIrkar
GaCIvkm evorElgEtGkRKb;RKgmanbMNgcg;CMrHbBaIshRKas b bBab;skmPaB
BaNiCkm bkKanCMerIsepSgeRkABIeFVIrebobenHeTenAeBlxagmux . kgeBleFVIkarvaytMl
ebIsinCaGkRKb;RKgrkeXIjnUvPaBminR)akdCasarvnEdlTak;TgeTAnwgRBwtikarN_ b bNa
lkxNnanaEdlGaceFVI[manPaBmnilBIlTPaBrbs;shRKas kgkarbnskmPaBeTA
tameKalkarN_nirnrPaBndMeNIrkarGaCIvkm shRKasKYrEteFVIkMNt;bgajBIPaBmin
R)akdRbCaenH. enAeBlEdlr)aykarN_hirBavt mintUv)anerobcMeTAtameKalkarN_
nirnrPaBndMeNIkarGaCIvkmeTenaH ehtukarN_enHtUvEtbkRsaybgaj CamYynwg
mUldanCak;lak;Edl)anRbkan;ykmkCaeKalkgkarerobcMr)aykarN_hirBavt nig ehtu
plEdlnaMeGayKitfa ehtuGVI)anCashRKasminGacbnnUvnirnrPaBnkMeNIrkarGaCIvkm
rbs;xn .
22> edIm,IvaytMlfa etIlkxNnirnrPaBndMeNIrkarGaCIvkmmanlkNsmRsb b minsm
Rsb GkRKb;RKgtUvBicarNaelIral;BtmanEdlrk)anTaMgGs;edIm,IRbemIlemIleTAmux
EdlmanryeBly:agtic 12 Excab;BIkalbriecTtaragtulkar . kMritnkarBicarNa
GaRsyelIehtuBitrbs;krNInImYy . kgkrNIEdlshRKasmanRbvticMeNj kg
Rbtibtikarrbs;xn ehIymanlTPaBrYcCaeRsckgkarTTYl)anFnFanhirBavt eyIgGac
snidan)anfa mUldannirnrPaBndMeNIrkarGaCIvkmrbs;KNenyBitCaRtwmtUv eday
min)ac;TamTareGaymankarviPaKlMGiteLIy . kgkrNIepSgeTot munnwgsnidanfa
mUldannirnrPaBndMeNIrkarGaCIvkmmanPaBRtwmtUv GkRKb;RKgGactUvBicarNa[)an
TUlMTUlayEfmeTotnUvktaCMuvij nig karrMBwgTuknUvPaBGaccMeNj)an KMeragkalbriecT n
_______________________________________________________________________________________
karsgbMNul nig RbPBhirBavtCaskanuBlfI munnwgGHGagfa mUldannirnrPaBndMeNIr

karGaCIvkmmanlkNsmRsb.
karBicarNaTUeTA eKalkarN_KNenybgr
23> shRKasKYrerobcMr)aykarN_hirBavtrbs;xn edayQrelIeKalkarN_KNenybgr
elIkElgEtBtmanTak;Tgnwgclnasac;R)ak; .
24> eTAtameKalkarN_KNenybgr Rbtibtikar b RBwtikarN_ TaMgGs; tUv)anTTYlsal;
enAeBlEdlRbtibtikar b RBwtikarN_TaMgenaHekItmaneLIg BMuEmnenAeBl)anTTYl b
cMNaysac;R)ak; b sac;R)ak;smmUleLIy ehIy RbtibtikarnigRBitikarN_TaMgenaH
tUv)ankt;RtaenAkgbBaIKNeny nig raykarN_enAkgr)aykarN_hirBavtsMrab;
kariybriecTEdlmanTak;TgCamYyva. karcMNayEdl)anelIkeLIgkgr)aykarN_lTpl
tUverobcMeLIgedayQrelIeKalkarN_TMnak;TMngedaypal;rvag esahuy nig cMNUl xg;
Cak;lak;NamYy tamrykardak;bnSIKarvag cMNUl nig cMNay . eTaHCaya:gNakI kar
Gnuvtn_nUveKalkarN_bnSIKaminGnuBaat eGaymankarTTYlsal;FatuNamYyenAkgtarag
tulkar EdlxusBIniymnysIBIRTBskm nig RTBGkmeLIy.
karBicarNaTUeTA eKalkarN_GcinyPaBnkarbgajBIr)aykarN_hirBavt
25> karbgaj nig karcat;fak;FatuenAkgr)aykarN_hirBavttUvEtmanPaBRsbKaBIkariy
briecT mYy eTAkariybriecTmYyeTot evorElgEt
k>
karpas;brCacMbgNamYykgRbtibtikarrbs;shRKas bkarBiniteLIgvijnUvkar
bgajr)aykarN_hirBavt bgajfa karpas;brenHGaceFVIeGaykarbgajBI
RBwtikarN_ b RbtibtikarmanPaBRtwmtUvCagmun b
x>
karpas;brkarbgajtUv)ankMNt;edaysg;darKNenykm<Ca.
26> lTkm bkardkecjnUvGclkmCadMukMPYnNamYy bkarBiniteLIgvijnUvkarbgajr)ay

karN_hirBavt Gacnwgpl;CaKMnitfa r)aykarN_hirBavttUvEterobcMtamrebobepSg .
RbsinebITMrg;EdltUv)anBiniteLIgvijenaHTMngCatUvbneTot bRbsinebIrebobnkar
_______________________________________________________________________________________
bgajepSgeTotmanRbeyaCn_ya:gBitR)akdenaH shRKastUvpas;brTMrg;nkarbgaj
r)aykarN_rbs;xn . enAeBlEdlmankarpas;brrYcehIy shRKastUveFVIkarcat;fak;nUv
BtmaneRbobeFobeLIgvij edayGnuelamtamkfaxNTI 36 .
karBicarNaTUeTA sarvnPaB nig karsrubbBalKa
27> ral;FatuCasarvnTaMgLay tUvraykarN_dac;edayELkenAkgr)aykarN_hirBavt . ral;
cMnYnTwkR)ak;EdlminEmnCasarvn tUvsrubbBalKaCamYynwgcMnYnEdlmanlkN b
muxgarRbEhlKa edaymincaM)ac;bgajdac;edayELkeLIy .
28> r)aykarN_hirBavtekItecjBIkarsrubbBalKanRbtibtikarCaeRcIneTAtamlkN nig
muxgarrbs;va. dMNak;kalcugeRkayenAkgdMeNIrkardak;srubbBalKa nig karcat;fak;KW
karbgajnUvTinnysrub nig cat;fak;rYc EdlbegIt)anCaFatueKal TaMgenAelIr)aykarN_
hirBavt nig enAkgkMNt;sMKal;. ebIsinCaFatuEtkgNamYyminmanPaBCasarvneT
FatuenaHtUvdak;rYmbBalCamYynwgFatudTeTotTaMgenAelIr)aykarN_hirBavt nig enAkg
kMNt;sMKal;. FatuEdlmanPaBCasarvnmineBjelj edIm,IeFVIkarbgajdac;edayELkenA
kgr)aykarN_hirBavt GacnwgmanPaBsarvnlmRKb;RKan;edIm,InwgeFVIkarbgajdac;eday
ELkenAkgkMNt;sMKal;nana.
29> kgbribTenH BtmantUv)ancat;TukCasarvn RbsinebIkarmin)aneFVIkMNt;bgajBtmanenaH
GacCH\TiBlminldl;karsMerccitEpkesdkicrbs;GkeRbIR)as; EdlBwgEpkelImUldan
BtmanEdlmankgr)aykarN_hirBavt . sarvnPaBGaRsyelITMhM nig lkNnFatu
EdlykmkeFVIkarvinicyenAkgkaleTsNamYy enAeBlEdlFatuenaHmin)anykmk
Gnuvt. edIm,IeFVIkarEbgEckfa etIFatumYy b FatubUkbBalNamYy manPaBCasarvn b
ya:gNaenaH GkRKb;RKgtUveFVIkarvaytMlnUv lkN nig TMhMrbs;FatuenaHCamYyKa .
GaRsyelIkaleTsCak;Esg TaMglkN nig TMhMnFatuenaHGacykeFVICaktakMNt;
)an. ]TahrN_ FatuRTBskmktCn rYmCamYylkNnigmuxgardUcKatUvdak;bBalKa
ebIeTaHCaFatuRTBskmktCnenaHmancMnYneRcInkeday. ebIeTaHCaya:genHkI FatuEdl
manTMhMFM nig EdlmanlkN b muxgar xusKa tUv)anbgajdac;edayELkBIKa .
_______________________________________________________________________________________
30> eKalkarN_sIBIsarvnPaBEcgfa eyIgGacnwgmin)ac;eKarBtamlkxNtMrUvnsg;dar

KNenykm<CasIBIkMNt;bgajk)anEdr RbsinebIlTplEdlecjmkenaHminmanPaBCa
sarvn .
karBicarNaTUeTA karkat;kg
31> RTBskm nig RTBGkmmintUvkat;kgKaeLIy elIkElgEtkarkat;kgenaH tUv)antMrUv b
GnuBaatedaysg;darmYyepSgeTotnsg;darKNenykm<Ca .
32> FatucMNUl nigcMNaytUvkat;kgKaEtenAeBl
k>
Edlsg;darKNenykm<CatMrUv bGnuBaat[eFVIkarkat;kg
x>
EdltMlcMeNj tMlxat nigkarcMNayepSgEdlekItecjmkBIRbtibtikar nig

RBwtki arN_dcU bRsedogKaminmanPaBCasarvn . cMnnY TaMgenaHtUv)andak;bBal Ka
edayGnuelamtamkfaxNTI 28 .
33> vaCakarsMxan;Nas; EdlTaMgRTBskmnigRTBGkm TaMgcMNUlnigcMNaytUv)antMrUv

eGayeFVIr)aykarN_dac;edayELkBIKa ebIsinFatuTaMgenaHmanPaBCasarvn. karkat;kg
enAkgr)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 tMl
EdlGacTTYl)an ehIyykmkeFVIkarBicarNapgEdrnUvkarbBaHtMlBaNiCkm nig
bsidkmbrimaNEdlshRKas)anpl;eGay. kgskmPaBCaFmta shRKaskbegItnUv
RbtibtikarepSgeTotEdlminCYydl;karbegItcMNUl EtkmanlkNCYyrkSaskmPaBrk
cMNUlenH . lTplnRbtibtikarenHtUvbgaj enAeBlEdlkarkMNt;bgajenHqHbBaaMg
_______________________________________________________________________________________
BIxwmsarnRbtibtikar nig RBwtikarN_ edayeFVIkarsrubcMNUlCamYynwgcMNaynanaEdl

ekItecjBIRbtibtikarEtmYy. ]TarhrN_
k>
cMeNj nig xatbNalmkBIkardkecjnUvGclkm edayrYmbBalTaMgtMlnkar

bNak;Tun nig RTBskmRbtibtikar tUv)aneFVIeLIgedayyk plBIkarlk; dk
ecjtMlKNenyrbs;RTBskmenaH nig cMNaysMrab;karlk;EdlBak;Bn .
x>
karcMNayEdltUvTUTat;sgtamkarRBmeRBog CamYyPaKITI bI ]TahrN_ dUcCa

kicRBmeRBogCYlbn tUvykeTATUTat;CamYynwgkarTUrTat;sgEdlBak;Bnnana.
K>
FatuvisamBaGactUvykeTAbgajtamtMlsuTbnab;BIkarbg;Bn nig PaKkmG,PaK

nig bgajtMldulkgkMNt;sMKal;.
35> bEnmBIenH cMeNj nig xatEdlekItecjmkBIRbtibtikarEdlmanlkNRbhak;RbEhl

Karbs;RkumEtmYy tUvbgajtammUldantMlsuT ]TahrN_dUcCa cMeNjbxatBIkarbr
R)ak; bcMeNj-xatelIplbRthirBavtEdlrkSaTukedIm,IeFVIBaNiCkm . eTaHCay:agNa
keday karcMeNjbxat enH tUv)anraykarN_dac;edayELk RbsinebITMhM lkN b
karekIteLIgrbs;vaenaH tMrUveGayeFVIkarkMNt;bgajdac;edayELk edaysg;darKNeny
km<CaepSgeTot.
karBicarNaCaTUeTA BtmaneRbobeFob
36> evorElgEtsg;darKNenykm<CatMrUvepSgBIenH ebImindUecaHeT BtmaneRbobeFobtUvyk
mkeFVIkMNt;bgajCatYelxenAkgr)aykarN_hirBavt sMrab;kariybriecTEdl)ankng
eTA. BtmaneRbobeFobKYrEtykeTAbBalkgBtmanEbbGFib,ay nig BiBNna enAkg
krNIEdlvaBak;BneTAnwgkarEsVgyl;nUvr)aykarN_hirBavtsMrab;kariybriecTbcb,n.
37> enAkgkrNIxH BtmanEbbGFib,ayEdlmanbgajenAkgr)aykarN_hirBavtsMrab;kariy
briecTmun GacenAmanbnPaBBak;BnCamYykariybriecTbcb,n . ]TahrN_ karGFib,ay
lMGitGMBICMelaHpvc,ab;kngmk EdllTplenAminTan;c,as;las;enAcugkariybriecT
mun nig CMelaHEdlminTan;)anedaHRsayeGayeRsc)ac;enaH nwgtUvelIkykmkbgaj
_______________________________________________________________________________________
enAkgkariybriecTbcb,n . GkeRbIR)as;r)aykarN_hirBavtTTYl)anplRbeyaCn_BI
BtmanEdlbgajnUvPaBminc,as;las;BIkariybriecTmun nig CMhanndMeNaHRsayenAkg
kariybriecTfI edIm,IedaHRsayPaBminc,as;las;enaH .
38> enAeBlkarbgaj b karcat;fak;FatuenAkgr)aykarN_hirBavttUv)anEkERbenaH tYelx
eRbobeFobktUvEtcat;fak;eLIgvijEdr - elIkElgEtkgkrNIEdlminGaceFVIeTA)an -edIm,I
Fanadl;kareRbobeFobCamYynwgBtman nakariybriecTbcb ,n nig kareRbobeFobBIlkN
cMnYn nig ehtuplnkarcat;fak;eLIgvijEdltUv)aneFVIkarsMKal; . kgkrNIEdlminGac
eFVIkarcat;fak;eLIgvijnUvtYelxeRbobeFob)an shRKastUveFVIkMNt;bgajBIehtuplEdl
xnmin)ancat;fak;eLIgvij nig BIlkNnkarpas;brEdlshRKas)aneFVI ebIsinCa
tYelxeRbobeFob enaHtUv)ancat;fak;eLIgvij .
39> GacmankaleTsxHBMuhuclTPaB[eFVIcMNat;fak;eLIgvijnUv BtmaneRbobeFobedIm,I
eGaysmRsbCamYynwgkariybriecTbcb,n)an . ]TahrN_ shRKasmin)anRbmUl
Btman kalBIkariybriecTmuneTAtamviFImYyEdlGaceGayshRKasGaceFVIkarcat;fak;
eLIgvij)an ehIyshRKaskminGacbegIteLIgvijnUvBtmanTaMgenaH)anEdr . enAkg
kaleTsEbbenH lkNnkarEktMrUveTAelItYelxeRbobeFobenaH tUv)anbkRsaykg
kMNt;sMKal; .
TMrg;nigxwmsar buBVkfa
40> sg;darenHtMrUveGaymankarkMNt;bgajCak;lak;enAelIr)aykarN_hirBavt tMrUveGay
kMNt;bgajnUvFatueKalepSgeTotTaMgenAkgr)aykarN_hirBavt nig enAkgkMNt;sMKal;.
sg;darenHkmanEcgkg]bsm<nrbs;xn nUvRTg;RTayCaGnusasn_sMrab;eGayshRKas
GnuvttamkarKYr nig tamkaleTspal;rbs;xn . sg;daredayELkmYymanEcgBITMrg;
sMrab;karbgajnUvr)aykarN_clnasac;R)ak; .
41> sg;darenHeRbIBak :kMNt;bgaj : kgnyTUlMTUlaymYy ehIyeRbIBakenHsMedAdl;Fatu
TaMgLaymanbgajenAkgr)aykarN_hirBavt kdUcCaenAkgkMNt;sMKal;nr)ay
karN_hirBavt . kMNt;bgajEdltMrUvedaysg;darKNenykm<CaepSgeTot tUveFVIeLIg
_______________________________________________________________________________________
edayGnuelamtamral;lkxNtMrUvnsg;darTaMgenaH . evorElgEtman x TaMgLayNa

EdlEcgpyBIsg;darenH b sg;dardTeTot karkMNt;bgajTaMgenaHnwgtUveFVIeLIgenAelI
r)aykarN_hirBavt b enAkgkMNt;sMKal; .
TMrg;nigxwmsar buBVkfa GtsBaaNnr)aykarN_hirBavt
42> r)aykarN_hri Bavt tUvmanGtsBaaN nig Ejkecjdac;edayELk BIBtmandTeTotEdl
e)aHpSayenAkgksarrbs;shRKas .
43> sg;darKNenykm<CaGnuvtEtcMeBaHr)aykarN_hirBavtehIyBMuGnuvtcMeBaHBtmanepSg
eTot EdlmanbgajenAkgr)aykarN_RbcaMqaM b kgksarepSgeToteLIy . dUecHehIy
vaCakarsMxan;Nas;EdlGkeRbIR)as;r)aykarN_hirBavt mansmtPaBGacEckrvagBtman
Edl)anerobcMtamsg;darKNenykm<Ca nig BtmanEdlGacmanRbeyaCn_cMeBaHGkeRbI
R)as;Edr EtBtmanenaHmin)anGnuelameTAtamsg;darenaHeLIy .
44> smasFatunImYyrbs;r)aykarN_hirBavttUvEtkMNt;eGay)anc,as;las; . bEnmBIenH
BtmandUcxageRkamtUvEtmanbgajCaRbcaM ehIyRbsinCacaM)ac;tUvelIk ykmkbgaj
mgeTot edIm,ICYyeGayGkeRbIR)as;Gacyl;)anRtwmtUvBIBtmanEdl)anykmkbgaj
k>
eQaHrbs;shRKasEdleFVIkarraykarN_ b karkMNt;epSgeTotsMrab;sMKal;
shRKas
x>
faetIr)aykarN_hirBavtenaHRKbdNb;shRKasEtmYy b shRKasCaRkum
K>
kalbriecTtaragtulkar b kariybriecTEdlRKbdNb;r)aykarN_hirBavt
sMxan;eGayEtsmRsbeTAnwgsmasFatuEdlBak;BnenAkgr)aykarN_hiBavt .
X>
rUbiyvtraykarN_ nig
g>
ktarUbiyvtntYelxkgr)aykarN_hirBavt .
_______________________________________________________________________________________
45> CaFmta eyIgGacbMeBjnUvlkxNtMrUvdUcmanEcgenAkgkfaxN 44 )anedayeFVIkarbgaj

elIk,alTMBr nig k,alkUeLannTMBrnImyY rbs;r)aykarN_hirBavt . shRKastMrvU [man
karvini ci y kg karkMNt;nvU viFdI R besIrbMptu kg karbgajBtmanRbePTdUcenH .
46> r)aykarN_hirBavtGacnwgeFVIeGaygayyl;Cag RbsinebIeyIgeFVIkarbgajnUvBtmanCa
kta xg;Ban; b lan nrUbiyvtraykarN_ . kareFVIEbbenHGacTTYlyk)an luHRtaEtman
kMritnPaBCak;EsgkgkarbgajehIyBMumanBtmanBak;BnNamYy)at;bg;enaH .
TMrg;nigxwmsar buBVkfa kariybriecTnkarraykarN_
47> r)aykarN_hirBavttUvdak;bgajya:gticNas;mYyqaMmg . enAkgkrNIelIkElgmYycMnYn
enAeBlEdlkalbriecTtaragtulkarrbs;shRKaspas;br ehIyr)aykarN_hirBavttUv
)anbgajeLIgsMrab;rykalEvgCag b xICagmYyqaMenaH shRKastUvEteFVIkMNt;bgaj
nUvkariybriecTEdlRKb;dNb;r)aykarN_hirBavt
k>
ehtuplEdlnaMeGayeRbIkariybriecTEdlmanrykalxusBImYyqaM
x>
karBitEdlfa tYelxeRbobeFob n r)aykarN_lTpl r)aykarN_bMlas;br

mUlniFimas;RTB r)aykarN_clnasac;R)ak; nig kMNt;sMKal;nanaEdlBak;BnenaH
minGaceFVIkareRbobeFob)aneLIy.
48> kgkrNIelIkElgmYycMnYn shRKastUv)antMrUveGaybsMerceGaypas;brkariybriecT

taragtulkarrbs;xn ]TahrN_ dUcCabnab;BIeBlEdlshRKastUv)anshRKasmYy
epSgeTotEdlmankalbriecTtaragtulkarxusKaeFVIlTkm . enAkgkrNIEbbenH va
CakarsMxan;Nas;EdlGkeRbIR)as;BtmanhirBavttUvdwgfa tYelxEdlbgajsMrab;kariy
briecTbcb,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;
_______________________________________________________________________________________
KNenynRBHraCaNacRkkm<Ca tMrUveGayr)aykarN_hirBavttUverobcMmineGayhYsBI
bIEx bnab;BIkalbriecTtaragtulkareLIy .
TMrg;nigxwmsar taragtulkar PaBxusKarvagryeBlxI nigryeBlEvg
50> shRKasnImYytUveFVIkarcat;fak;dac;BIKarvagRTBskmryeBlxI nig RTBskm
ryeBlEvg nig rvagRTBGkmryeBlxI nig RTBGkmryeBlEvgenAelIr)aykarN_
hirBavt .
51> shRKastUveFVIkMNt;bgajcMeBaHFatuRTBskm nig RTBGkmnImYy EdlrYmbBalnUv
cMnYnEdlrMBwgfanwgtUv)anRbmUlmkvij b tUvTUTat;TaMgmunnigTaMgeRkayryeBldb;BIr
Exrab;cab;BIkalbriecTtaragtulkar BIcMnYnEdlrMBwgfanwgtUv)anykmkvij b tUvTUTat;
eRkayryeBldb;BIrExenaH .
52> enAeBlEdlshRKasmYyeFVIkarpt;pg;TMnij b pl;esvakmepSgenAkgxYbRbtibtikar
c,as;las;mYy karcat;fak;dac;edayELkBIKarvagRTBskm nig RTBGkmryeBlEvg
nigryeBlxIenAelItaragtulkarGacpl;nUvsarRbeyaCn_dl;GkeRbIR)as;edayshRKas
tUveFVIkarEbgEckeGaydac;rvagRTBskmsuTEdleFVIcracrCanirnkgPaBCaTunclt BI
RTBskmEdleRbIkgRbtibtikarryeBlEvgrbs;shRKas . vakbBaak;pgEdrBIRTB
skmEdlrMBwgfanwgtUvlk;ecjenAkgxYbRbtibtikarryeBlxI nig BIRTBGkm Edlnwg
dl;eBlsMrab;TUTat;enAkgryeBldUcKa .
53> BtmansIBIfdl;kMNt;nRTBskm nig RTBGkm KWmansarsMxan;Nas;sMrab;eFVIkar
vaytMlsac;R)ak;gayRsYl nig saFnPaBrbs;shRKas. fdl;kMNt;tUvsgTaMg
rbs;RTBskmhirBavt nig RTBGkmhirBavt tUvEtmaneFVIkMNt;bgaj . RTBskm
hirBavtrYmmanKNnIGtifiCn nig KNnItUvTTYlepSgeTot. cMENkRTBGkmhirBavt
rYmmanKNnIGkpt;pg; nig KNnItUvsgepSgeTot . BtmanTak;TgnwgkalbriecTEdl
)anrMBwgTuknkarRbmUlmkvij nig karTUTat;nUvRTBskm nig RTBGkmEdlminEmnCa
rUbiyvt dUcCasniFi nig sMviFanFnkCaRbePTBtmanEdlmansarRbeyaCn_Edr .
_______________________________________________________________________________________
]TahrN_ shRKastUveFVIkMNt;bgajGMBIcMnYnnsniFiTaMgLayEdl)anrMBwgfanwg)an
plRtlb;mkvij eRkayryeBlmYyqaM bnab;BIkalbriecTtaragtulkar .
TMrg;nigxwmsar taragtulkar RTBskmryeBlxI
54> RTBskmtUvcat;fak;CaRTBskmryeBlxI kgkrNIEdlva
k>
x>
K>
tUv)anrMBwgfaGactUvlk;ecjCasac;R)ak; b tUv)anrkSaTuk sMrab;lk; b sMrab;eRbI

R)as; enAkgxYbRbtibtikarCaRbRktIrbs;shRKas .
tUv)anrkSaTukCacMbgsMrab;eKalbMNgeFVIBaNiCkm b sMrab; ryeBlxINamYy
ehIyEdl)anrMBwgfaGacnwgtUvlk;ecjCasac;R)ak;enAkgryeBl db;BIrEx bnab;
BIkalbriecTtaragtulkar .
Casac;R)ak; b Casac;R)ak;smmUl EdlGaceRbIR)as;edayKankarhamR)am.
RTBskmEdlepSgBIenHtUvcat;fak;CaRTBskmryeBlEvg .
55> sg;darenHeRbIBak :ryeBlEvg : sMedArYmbBalRTBskmrUbI RTBskmGrUbI RTBskm
Rbtibtikar nigRTBskmhirBavtTaMgLayNa EdlmanlkNCaryeBlEvg . BMuman
karhamR)ammineGayeRbIBakdTeToteLIy sMxan;eGayEtGtnyrbs;vamanPaBc,as;
las; .
56> xYbRbtibtikarrbs;shRKasmYyKWCaryeBlEdlenAcenaHeBl BIkareFVIlTkmvtFatu
edImcUleTAkgdMeNIrkarGaCIvkm rhUtdl;eBltUv)anlk;ecjCasac;R)ak; b ksarEdl
GacykmkTUTat;Casac;R)ak;)an . RTBskmryeBlxIrYmmansniFi nig KNnIGtifiCn
EdltUv)anlk;ecj )aneRbIR)as; nig )ansMercecjCasac;R)ak;enAkgxYbRbtibtikarCa
RbRktIrbs;shRKasebIeTaHCavamin)anrMBwgfa nwgtUv)anecjCasac;R)ak;kgryeBl db;
BIrExcab;BIkalbriecTtaragtulkarkeday. bNtMNagRTBvinieyaKEdlGaclk;elITI
pSar tUv)ancat;fak;CaRTBskmryeBlxIebIsinCavarMBwgfa nwgGaclk;ecjCasac;R)ak;
_______________________________________________________________________________________
kgryeBldb;BIrExbnab;BIkalbriecTtaragtulkar ebImindUecaHeT tUvcat;fak;faCa

RTBskmryeBlEvg .
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 . RTB
GkmryeBlxImYycMnYn dUcCaKNnIGkpt;pg; cMNaybgrsMrab;laPkarbuKlik nig
cMNayRbtibtikar begIt)anCaEpkmYynTuncltEdlykmkeRbIenAkgxYbRbtibtikarCa
RbRktIrbs;GaCIvkm. FatuRbtibtikarTaMgenaHtUv)ancat;fak;CaRTBGkmryeBlxI ebI
eTaHCavatUvdl;eBlTUTat;eRkayryeBldb;BIrEx cab;BIkalbriecTtaragtulkarkeday.
59> RTBGkmryeBlxIxHeTot mintUv)anTUTat;enAkgxYbRbtibtikarCaRbRktIrbs;shRKas
eLIy b:uEnnwgtUvdl;eBlTUTat;kgryeBldb;BIrExcab;BIkalbriecTtaragtulkar .
]TahrN_dUcCa cMENkryeBlxInbMNulmankarR)ak; \NTanelIssmtulrbs;FnaKar
PaKlaPtUvbg; BnelIR)ak;cMNUl nig KNnItUvbg;minEmnBaNiCkmepSg. bMNulman
karR)ak;pl;nUvhirBab,TansMrab;eFVICaTuncltkgryeBlEvgmYy ehIyEdlminTan;tUv
dl;eBlTUTat;kgryeBl db;BIrEx tUvcat;TukCaRTBGkmryeBlEvg .
60> shRKastUvbneFVIkarcat;fak;bMNulmankarR)ak; CaRTBGkmryeBlEvg ebIeTaHCaenA
eBlEdlbMNulenaHtUvdl;eBlTUTat;kgryeBl db;BIrEx cab;BIkalbriecTtaragtulkar
keday RbsinebI
_______________________________________________________________________________________
k>
GayukaledImrbs;vaEvgCagdb;BIrEx
x>
shRKasmaneKalbMNgcg;eFVIhirBab,TaneLIgvijelIbMNulkgryeBlEvg
K>
eKalbMNgxagelIrbs;shRKastUv)anKaMRTedaykicRBmeRBogedIm,I eFVIhirBab,
TaneLIgvij bedIm,IkMNt;eLIgvijnUvkalbriecTnkarsgbMNulnana Edl)an
eFVIeLIgmuneBlEdlr)aykarN_hirBavt tUv)anGnumt .
ral;cMnYnRTBGkmEdltUv)andkecjBIxg;RTBGkmryeBlxI
edayGnuelamtam
kfaxNenH rYmCamYynwgBtmanKaMRTdl;karbgajenH tUvEtykeTAeFVIkMNt;bgajenAkg
kMNt;sMKal;ntaragtulkar .
61> bMNulmYycMnYnEdltUvdl;eBlsgenAkgxYbRbtibtikarbnab; EdlGacnwgrMBwgfa nwgtUv
)anTTYlkareFVIhirBab,TansarCafI bktUv)anbnkicRBmeRBogeLIgvij edIm,IeGayRsbeTA
tamkarsMerccitrbs;xn ehIyehtudUecH shRKasmintUvrMBwgfatUveRbITuncltrbs;
shRKaseLIy . bMNulEbbenHtUv)ancat;Tukfa )anbegItCaEpkmYynhirBab,Tan
ryeBlEvgrbs;shRKas ehIybMNultUvcat;fak;CaRTBGkmryeBlEvg. eTaHCa
enAkgsanPaBEdlshRKasBMuGaceFVIhirBab,TaneLIgvijtamkarsMerccitrbs;xn)aneT
dUcCakgkrNIEdlKankicRBmeRBogedIm,InwgeFVIhirBab,TaneLIgvijCaedIm shRKas
minGaccat;Tukfa kareFVIhirBab,TaneLIgvijenaHGacnwgekItmanCasVyRbvti)aneLIy
ehIybMNulenaHtUv)ancat;faCaRTBGkmryeBlxI evorElgEtkarbBab;nUvkicRBmeRBog
eFVIhirBab,TaneLIgvij tUv)aneFVIeLIgmuneBlGnumtr)aykarN_hirBavt edaypl;nUv
Psutagfa RTBGkmenH)ancuHenAkgkalbriecTtaragtulkarmanryeBlEvgBitEmn.
62> kicRBmeRBogkmIxHtMrUveGayGkxITTYlyl;;RBmfa bMNulenH nwgtUvsgtamkarTamTar
rbs;mas;bMNul ebIsinCaGkxImineKarBelIlkxNEdlTak;TinnwgsanPaBhirBavtrbs;
GkxI . enAkgkaleTsEbbenH RTBGkmTaMgenaHtUv)ancat;fak;CaRTBGkmry
BlEvgEtkgkrNI
k>
muneBlGnumtnUvr)aykarN_hirBavt mas;bMNul)anyl;RBmfanwgminTamTar
eGaymankarsgkmI edaysarEtkarmineKarBtamkicRBmeRBogkmI.
_______________________________________________________________________________________
x>
vanwgminGacekIteLIgnUvkarmineKarBCabneToteLIy enAkgryeBldb;BIrExcab;
TMrg;nigxwmsar taragtulkar BtmanEdltUvbgajenAelItaragtulkar

63> CaGb,brima taragtulkartUvbgajcMnnY tYelxnFatueKalTaMgLaydUcxageRkam
k>
RTBsm,ti eragcRk nig htbkrN_
x>
RTBskmGrUbI
K>
RTBskmhirBavt eRkABIcMNuc X> c> nig q>
X>
tMlnkarbNak;TunEdlKNnatamviFisaRsmUlniFimas;RTB
g>
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 .
_______________________________________________________________________________________
64> FatueKal cMNgeCIg nig srubrg tUv)anbgajbEnmeTotenAkgtaragtulkar enAeBl

Edlsg;darKNenykm<CatMrUveGayeFVIEbbenaH b enAeBlEdlkarbgajEbbenaH Cakar
caM)ac;edIm,IeGayeKGacbgajTidPaBBitR)akdnsanPaBhirBavtrbs;shRKas .
65> sg;darenHminmankMNt;nUvlMdab; b TMrg;EdltUveFVIkarbgajFatuNamYyeLIy . kfaxN
63 RKan;EtEcgnUvtaragFatuEdlmanlkNnigmuxgarxusKa ehIyEdlKYrEteFVIkarbgaj
edayELkBIKaenAkgtaragtulkar . TMrg;KMrUmanEcgenAkg]bsm<nnsg;darenH . karEk
tMrUveTAelIFatueKaldUcxagelIrYmmandUcxageRkam
k>
FatueKalnanatUv)andak;bEnm enAeBlEdlsg;darepSgeTotnsg;darKNeny
km<CatMrUveGaymankarbgajelItaragtulkar b k enAeBlEdl TMhM lkN nig
muxgarrbs;FatuTaMgenaHtMrUveGaymankarbgajdac;edayELk eTIbshRKasGac
eFVIkarbgajTidPaBBitR)akdnsanPaBhirBavt rbs;shRKas.
x>
edayGnuelamtamlkN nig Rbtibtikarrbs;shRKas karBiBNna nig lMdab;

nFatuGactUveFVIkarEkERbedIm,Ipl;nUvBtmanEdlcaM)ac; edIm,ICYyeGayGkeRbI
R)as;mankaryl;dwgCaTUeTAmYysIBIsanPaBhirBavtrbs;shRKas . ]TahrN_
FnaKarmYyEkERbkarBiBNnadUcxagelI edIm,IGnuvteTAtamtMrUvkarTaMgLayenAkg
sg;darEdlEcgGMBIFnaKar .
66> karvinicyfa FatubEnmTaMgLaytUvbgajedayELk bGt; KWEpkelIkarkMNt;elI

k- lkN PaBgaydUrCasac;R)ak; nig PaBCasarvn nRTBskm PaKeRcInnaMeGay
mankarbgajdac;edayELkBIKa rvag RTBskmrUbiyvt nig minEmnrUbiyvt nig
RTBskmryeBlxI nig ry eBlEvg .
x- muxgarnFatuTaMgenaHkgshRKas naMeGaymankarbgajdac;edayELkBIKa Ca
]TahrN_ rvagRTBskmRbtibtikar nig hirBavt sniFi KNnItUvTTYl nig
sac;R)ak; nig sac;R)ak;smmUl .
K- cMnYnTwkR)ak; lkN nig ryeBlrbs;RTBGkm eFVIeGaymankarbgajeday
ELkBIKa Ca]TahrN_ rvagbMNulmankarR)ak; nig KankarR)ak; nig sMviFanFn
Edl)ancat;fak;CaryeBlxI nig Evg tamkarsmRsb .
_______________________________________________________________________________________
67> RTBskm nig RTBGkmEdlmanlkN nig muxgarxusKaenaH eBlxHtUvmanmUldan

vas;EvgepSgKaEdr. ]TahrN_ fak;nRTBsm,ti eragcRk nig htbkrN_ GacnwgtUv)an
KNnaeTAtamfedIm b tamkarvaytMleLIgvij . kareRbIR)as;mUldanvas;EvgepSg Ka
cMeBaHRTBskmxusKa eFVIeGaylkN nig muxgar nRTBskmTaMgenaHxusKaEdr dUecH
ehIy bNaFatueKalnRTBskmTaMgenaHtUvEteFVIkarkMNt;bgajdac;BIKaEdr .
TMrg;nigxwmsar taragtulkar BtmanEdlGacbgajkg taragtulkar b
kgkMNt;sMKal;
68> shRKastUvkMNt;bgajkgtaragtulkar b kgkMNt;sMKal;taragtulkar nUvkarcat;
fak;rgnFatueKalEdltUv)anbgajnig)ancat;fak; tamEbbbTsmRsbeTAnwgRbtibtikar
rbs;shRKas. kgkrNIsmRsb FatueKalnImYy tUvcat;fak;rg tamlkNrbs;va nig
KNnItUvbg; nig tUvTTYlBIshRKasem BIRkumhunsaxa BIRkumhunrg nig sm<nPaKI epSg
eTot tUvkMNt;bgajedayELkBIKa .
69> BtmanlMGitrbs;cMNat;fak;rg Gacbgajkgtaragtulkar b kMNt;sMKal; edayEpktam
lkxNtMrUvnsg;darKNenykm<Ca tamTMhM lkN nig muxgarnFatuEdlBak;Bn.
ktaepSgEdlmanEcgenAkg kfaxNTI 66 nsg;darenH ktUv)anykmkeRbIedImI,kMNt;
mUldannkarcat;fak;rg. karkMNt;bgajmanPaBpas;brcMeBaHFatunImYy . ]TahrN_
k- RTBskmrUbI tUvcat;fak;tamfak;rbs;va
x- KNnItUvTTYl tUv)anviPaKrvagcMnYnKNnIEdlTTYlBIGtifiCn BIsmaCikepSg
eTotkgRkum BIsm<nPaKI BIbnk)anBinitkt;Rtamun nig BIcMnYntYelxepSgeTot.
K- sniFi tUv)ancat;fak;rgCafak; dUcCa TMnijsMrab;lk; sMParpt;pg;plitkm
vtFatuedIm kargarkMBugdMeNIrkar nig plitplsMerc .
X- sMviFanFn tUv)anviPaKedaybgajedayELkBIKanUvsMviFanFnsMrab;plRbeyaCn_
buKlik nig FatuepSgeTotEdl)ancat;fak;tamEbbbTsmRsbmYyeTAnwg
Rbtibtikarrbs;shRKas .
g- mUlFn nig FnbMrugtUv)anviPaKedaybgajedayELkBIKa rvagKNnIedImTunEdl
)anbg;ehIy buBVlaPPaKhun nig FnbMrugepSg.
_______________________________________________________________________________________
70> shRKas tUvkMNt;bgajenAkgtaragtulkar b kgkMNt;sMKal;taragtulkar nUv

cMNucdUcxageRkam
k- fak;mUlFnPaKhun
(i)
cMnYnPaKhunEdl)ancuHbBaI
(ii)
cMnYnPaKhunEdl)ane)aHpSaynig)anbg;RKb;cMnYn nig cMnYnPaKhunEdl
)ane)aHpSay nig minTan;)anbg;RKb;cMnYn.
(iii)
tMlcarwkelIbNPaKhunkgmYyhun b PaKhunEdlKantMlcarwk
(iv)
karsMrbsMrYlrvagcMnYnPaKhunEdl)ane)aHpSayenAedIm nig cugqaM
(v)
siTi lkxNGnueRKaH nig kMhitTaMgLayTak;Tinnwgfak;mUlFnenH rYmman
kMhitelIkarEbgEckPaKlaP nig karbg;sgmUlFn
(vi)
PaKhunrbs;shRKas kan;kab;edayshRKasxngpal; edaybuRtsm<n
b edayRkumhunrg nig
(vii) PaKhunbMrugsMrab;e)aHpSay eRkamkicsnalk; nig Tij EdlPaKhunenH
manrYmbBalTaMgGaNti nig tMlrbs;va.
x- karBiBNnaBIlkNnigeKalbMNgnFnbMrugnImYyEdlmankgmUlniFimas;RTB
K- PaKlaPtUvkt;bBal bminkt;bBal kgRTBGkm enAeBlPaKlaPTaMgenH
)anesIeLIg EtminTan;)anGnumteGaybg;Capvkar nig
X- PaKlaPbgrnPaKhunGaTiPaBEdlminTan;tUv)anTTYlsal;kgbBaIKNeNy .
shRKasEdlKanmUlFnPaKhun dUcCaRkumhunshkmsiTi tUvkMNt;bgajBtmanTaMgLay
EdlsmmUlnwgBtmanxagelI edaybgajBIclnanRbePTPaKkm nig siTi lkxNGnueRKaH nig
kMhitEdlPab;eTAnwgRbePTPaKkmnImYykgkariybriecT.
TMrg;nigxwmsar r)aykarN_lTpl BtmantUvbgajkgr)aykarN_lTpl
71> CaGb,brima r)aykarN_lTpltUvkt;bBalnUvFatueKalTaMgLaydUcxageRkam eday
manbgajcMnYnTwkR)ak;rbs;FatueKalTaMgenHpgEdr
k- cMNUl
_______________________________________________________________________________________
x- lTplmkBIskmPaBRbtibtikar
K- esahuyhirBavt
X- karEbgEckcMeNj nig xatrbs;Rkumhunrg nig sm<nGaCIvkm edayeRbIR)as;
viFIsasmUlniFimas;RTB
g- bnkBn
c- cMeNj b xatBIskmPaBFmta
q- FatuBiess
C- PaKkmGb,PaK
Q- cMeNj b xatsuTkgkariybriecT .
kardak;bEnmFatueKal cMNgeCIg nig srubrgepSgeTot ktUvbgajkgr)aykarN_lTpl
pgEdr enAeBlmankartMrUvBIsg;darKNenykm<Ca b enAeBlEdlkarbgajTaMgenaH manPaB
caM)ac;edImI,bgajTidPaBBitR)akdnRbtibtikarhirBavtrbs;shRKas.
72> plb:HBal;nskmPaBRbtibtikar nig RBwtuikarN_nanarbs;shRKas eFVIeGaymanesrPaB
haniPy nig PaBGacBakrN_)anxusKa. karkMNt;bgaj ktaRbtibtikar CYyeGay
yl;dwgBIRbtibtikarEdlsMerc)an nig CYydl;kareFVIkarvaytMllTplnaeBlGnaKt.
tUvkt;bBalFatueKalbEnmeTotkgr)aykarN_lTpl . karBiBNna nig lMdab;n
FatueKalTaMgLay tUv)aneFVIniytkmenAeBlcaM)ac;edImI,Bnl;BIktaRbtibtikar . kta
EdltUv)aneKelIkykmkBicarNarYmman PaBCasarvn nig lkN nig muxgarn
smasFatuepSg nxg;cMNUlnigxg;cMNay. ]TahrN_ FanaKarmYyeFVkI arEktMrvU kar
BiBNnarbs;xn edIm,I Gnuvttamlkx N
t rM vU edayCak;lak;srM ab;FnaKar . xg;cMNUl nig
xg;cMNay Gackat;kgKa)anEtkgkrNIEdlbMeBj)antamlkxNmanEcgkg kfaxNTI
32 nsg;darenHEtb:ueNaH .
_______________________________________________________________________________________
TMrg;nigxwmsar r)aykarN_lTpl BtmanGacbgajkgr)aykarN_lTpl

b kgkMNt;sMKal;
73> shRKas tUveFVIkarbgajkgr)aykarN_lTpl b kgkMNt;sMKal;cMeBaHr)aykarN_
lTpl nUvkarviPaKxg;cMNayedayeFVIkarcat;fak;eTAelIlkN nig muxgarxg;cMNay
TaMgLayrbs;shRKas.
74> shRKas tUv)anCMrujeGaybgajkgr)aykarN_lTplnUvkarviPaKxg;cMNay dUcmankg
kfaxNTI 73 xagelI.
75> xg;cMNaytUv)antMrUveGayeFVIkarcat;fak;rgbEnmeTotedImI,bBaak;BIsmasFatuRbtibtikar
hirBavtmYycMnYnEdlGacmanlkNxusKa dUcCa esrPaBhirBavt skanuBlelItMl
elIsbtMlxVH nig PaBGacBakrN_)an . manviFIsaRsBIry:agkgkarpl;BtmanTaMgenH.
76> karviPaKTI 1 KWEpktamviFIsaslkNncMNay. cMNayTaMgLaytUv)ansrubbBal
KaenAkgr)aykarN_hirBavtedayEpktamlkNrbs;va ]TahrN_ cMNayrMelaH
TijsMPar cMNaydwkCBan R)ak;QlnigR)ak;ebovtSr_ cMNaaypSayBaNiCkm ehIy
enAkgshRKas cMNayTaMgenHmintUv)aneFVIkarEbgEckCafItammuxgarrbs;vaeLIy .
viFIsasenHgayRsYlsMrab;shRKasFuntUcykmkGnuvt eRBaHvaKankarcaM)ac;kgkar
EbgEckcMNayRbtibtikartamkarcat;fak;tammuxgareT. ]TahrN_ karcat;fak;edayeRbI
viFIsaslkNcMNay mandUcteTA
cMNUl
cMNUlBIRbtibtikarepSg
bMErbMrYlKNnIsniFi nplitplsMercnig kargarkMBugdMeNIrkar
vtFatuedIm nig sMParEdl)aneRbIR)as;
cMNaybuKlik
cMNayrMelaH
cMNayRbtibtikarepSg
X
X
X
X
X
X
X
_______________________________________________________________________________________
cMNayRbtibtikarsrub
(X)
cMeNjBIskmPaBRbtibtikar
77> bMErbMrYlplitplsMerc nig kargarkMBugdMeNIrkarkgkariybriecT tMNageGaykarEksMrYl

mYycMeBaHkarcMNayelIplitkmedImI,qHbBaaMgeGayeXIjfa plitkm)anbegInkMritsniFi
b karlk;elIsBIplitkm tUv)anbnykMritsniFi .
78> karviPaKTI 2 KWEpktamviFIsasmuxgarcMNay b viFIsasfedImlk; . karviPaKTI 2 enH
tUv)ancat;fak;cMNayeTAtammuxgarcMNayEdlCaEpknfedImlk; karEckcay b
skmPaBrd)al. karbgajtamviFIsasTI 2 enH EtgEtpl;nUvBtmanEdlBak;BneGay
dl;GkeRbIR)as;)aneRcInCagkarcat;fak;cMNaytamlkN b:uEnkarEbgEckfedImlk;eTA
tammuxgarenH GaceFVI)anedaysarvaBak;BnnwglkNvinicyCaeRcInEdlshRKas)aneFVI
karBicarNa. ]TahrN_nkarcat;fak; edayeRbIviFIsasmuxgarcMNaymandUcteTA
cMNUl
fedImlk;
cMeNjdul
esayhuyEckcay
cMNayrd)al
cMNayRbtibtikarepSg
cMeNjBIskmPaBRbtibtikar
79> shRKasEdlcat;fak;cMNaytammuxgartUvkMNt;bgajBtmanbEnm
cMNaynana dUcCa cMNayrMelaH nig cMNaybuKlik.
X
(X)
X
X
(X)
(X)
(X)
sIBIlkNn
80> kareRCIsykviFIsasviPaKmYykgcMeNamviFIsasviPaKtamfedImlk; nig viFIsasviPaK

tamlkNcMNay KW EpkelIkta]sSahkm nig lkNrbs;GgPaB. viFIsasTaMgBIr
enHbgajdUcKa BIfedImEdleKrMBwgfa fedImenHnwgeFVIeGaypas;bredaypal; b eday
_______________________________________________________________________________________
Rbeyaldl;kMritnkarlk; b kMritplitkmrbs;shRKas. edaysarkarbgajtam

viFIsasnImYy manlkNxusKaeTAtamRbePTepSgKanshRKas sg;darenHtMrUveGay
shRKasTaMgLay eFVIkareRCIsyknUvkarcat;fak;NamYyrvagkarcat;fak;TaMgBIrEdl
bgajBIktaRbtibtikarsmRsbeTAtamlkNrbs;xn. eTaHbIya:gNakeday edaysar
EtBtmansIBIlkN cMNaymansarsMxan;sMrab;karBakrN_clnasac;R)ak;naeBl
GnaKt kMNt;bgajbEnmtMrUveGayeFVIeLIgenAeBlEdleFVIkarcat;fak;fedImlk;Edl)an
ykmkeRbIR)as;.
81> shRKastUvkMNt;bgajTaMgkgr)aykarN_lTplnigkMNt;sMKal;kgkariybriecT nkar
eFVIr)aykarN_hirBavt nUvtMlPaKlaPkgmYyPaKhun PaKlaPEdl)anesI b )an
Rbkas.
TMrg;nigxwmsar bMErbMrYlmUlniFimas;RTB
82> shRKastUvbgajr)aykarN_myY epSgeTot Edlbgaj BI
k- cMeNj b xatsuTkgkariybriecT
x- 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 enAkalbriecTtarag
tulkar nig clnacMeNj b xatkgkariybriecT
c- karsMrbsMrYlrvagtMlKNnIbUkeyagnmUlFn buBVlaPPaKhun nig TunbMrug
nImYy enAedIm nig cugkariybriecT edaybgajclnarbs;KNnI nImYydac;BIKa.
_______________________________________________________________________________________
83> bMErbMrYlmUlniFimas;RTB rbs;shRKasrvagkalbriecT BIr ntaragtulkar qHbBaaMg

eGayeXIjnUvkMeNIn b tMhyRTBskmsuT b ePaKRTBsuTkgkalbriecTmYyEdl
kMNt;eRkameKalkarN_vas;EvgCak;lak;Edl)anGnumt nig kMNt;bgajkgr)aykarN_
hirBavt. elIkElgEtbMErbMrYlTaMgLayNaEdl)anmkBIRbtibtikarCamYyPaKTunik dUcCa
karcUlrYmkgmUlFn nig PaKlaPCaedIm bMErbMrYlTUeTAnmUlniFimas;RTB tMNagnUv
cMeNj nig xat srubEdlrk)anBIskmPaBrbs;shRKaskgkariybriecT.
84> FatuTaMgGs;nxg;cMNUl nig xg;cMNayEdlTTYlsal;kgkariybrieecT tUveFVIkarkt;Rta
edImI,KNnacMeNj b xatsuTkgkariybriecT evorElgEtsg;darKNenykm<Ca tMrUv b
GnuBaateGayeFVIepSgBIenH. sg;darepSgeTot tMrUveGayTTYlsal;edaypal;nUvcMeNj
b xat dUcCalMeGognkarvaytMleLIgvij nig lMeGogkgkarbrrUbiybNbreTsfa CabMEr
bMrYlmUlniFimas;RTBCamYynwgRbtibtikarmUlFn nig karEbgEckeGaymas;shRKas .
edaysarEtmanPaBsMxan;kgkaryk cMeNj b xat mkBicarNaedImI,vaytMlBIbMErbMrYl
sanPaBhirBavtrbs;shRKasrvagkalbriecTBIrntaragtulkarenaH sg;darenHtMrUv
eGaymansmasFatuepSgeTotEdlCasmasFatumYyEpknr)aykarN_hirBavt Edl
r)aykarN_enHbBaak;eGayeXIjBI cMeNj b xat srub edaydak;bBalnUvral;tMl
TaMgGs;EdlTTYlsal;edaypal;kgmUlniFimas;RTB rYcehIy.
85> manmeFa)aymYycMnYnkgkarbMeBjtamlkxNtMrUvEdlmanEcgkgkfaxNTI 82 xag
elI. meFa)aymYyKWeFVItamTMrg;kUelanEdlEksMrYlrvagsmtulcug nig edImRKanFatu
nImYy kgKNnImUlniFiPaKTunik EdlkgenaHmanFatuBI k dl; c. meFa)ayepSgeTot
KWtUvbgajsmasFatuepSgeTot EdlCasmasFatumYyEpknr)aykarN_hirBavtEdl
bgajEtFatukgcMNuc k dl; K b:ueNaH. eRkamCMerIsTIBIrenH FatuepSgeTotEdlman
kgcMnuc X dl; c KWtUvkMNt;bgajkgkMNt;sMKal;nr)aykarN_hirBavt. meFa)ay
TaMgBIrenHmanbgajkg]bsm<nnsg;darenH . eTaHCashRKaseRbIR)as;meFa)ayNa
keday kenAkgkfaxNTI 82 tMrUveGaydak;srubrgnFatu kg cMNuc x Edr edImI,eGay
GkeRbIR)as;GacKNna cMeNj b xatEdlTTYl)anBIskmPaBrbs;shRKaskg
kariybriecTkMNt;NamYy.
_______________________________________________________________________________________
TMrg;nigxwmsar r)aykarN_clnasac;R)ak;
86> lkxNtMrUvsMrab;karbgajr)aykarN_clnasac;R)ak; nigkarkMNt;bgajnanaEdlBak;Bn
nwgr)aykarN_clnasac;R)ak;enH nwgtUv)anEcgenAkgsg;darmYyedayELk. ehIy
sg;darenaHnwgEcgBIBtmanclnasac;R)ak;EdlmanRbeyaCn_dl;GkeRbIR)as;r)aykarN_
hirBavtedaypl;nUvmUldanBtmanmYyedImI,vaytMlBIlTPaBrbs;shRKas kgkar
begItsac;R)ak;nigsac;R)ak;smmUl nig edImI,vaytMlBItMrUvkarrbs;shRKas kgkareRbI
R)as;clnasac;R)ak;TaMgenH.
TMrg;nigxwmsar TMrg;nkMNt;sMKal;;r)aykarN_hirBavt
87> kMNt;sMKal;r)aykarN_hirBavtrbs;shRKastUv
k- bgajBtmanGMBImUldansMrab;erobcMr)aykarN_hirBavt nig eKalneya)ay
KNenyCak;lak;Edl)aneRCIsyk nig GnuvtsMrab;Rbtibtikar nig RBwtikarN_
sMxan; rbs;shRKas.
x- kMNt;bgajBtmanEdlsg;darKNenykm<Ca)antMrUv CaBiesscMeBaHBtmanNa
EdlshRKasmin)anelIkeLIgenAkgr)aykarN_hirBavt .
K- pl;BtmanbEnmEdlmin)anbgajkgr)aykarN_hirBavt b:uEnBtmanTaMgenaHtUv
manPaBcaM)ac;cMeBaHkarbgajTidPaBBitR)akd.
88> kMNt;sMKal;r)aykarN_hirBavt tUvbgajtamEbbbTCaRbBn. FatunImYykgtarag
tulkar r)aykarN_lTpl nig r)aykarN_clnasac;R)ak; tUvkMNt;eyageTAkMNt;
sMKal;r)aykarN_hirBavt.
89> kMNt;sMKal;r)aykarN_hirBavt rYmmankarBiBNna b karviPaKlMGitelIcMnYnTwkR)ak;Edl
bgajkgtaragtulkar r)aykarN_lTpl r)aykarN_clnasac;R)ak; nig r)aykarN_
bMErbMrYlmUlniFimas;RTB kdUcCaBtmanbEnmepSgeTot dUcCa RTBGkmyfaehtu nig
kicsnaeRkAtaragtulkar . kMNt;sMKal;enH rYmbBalTaMgBtmanEdlsg;darKNeny
km<Ca)antMrUv nig karCMrujdl;kareFVIkarkMNt;bgajelIr)aykarN_hirBavt nig kMNt;
bgajnana EdlcaM)ac;dl;karbgajTidPaBBitR)akd.
_______________________________________________________________________________________
90> CaFmta kMNt;sMKal;TaMgenHtUv)anbgajtamlMdab;dUcmanerobrab;xageRkam Edlkar

bgajrebobenHGacCYyeGayGkeRbIR)as;Gacyl;dwgBIr)aykarN_hirBavt nig GaceFVIkar
eRbobeFobCamYyr)aykarN_hirBavtrbs;shRKasdTeTot)aneday
k- elIkeLIgBIkarGnuvtn_tamsg;darKNenykm<Ca
x- elIkeLIgBImUldanvas;EvgmYy b eRcIn nig eKalneya)ayKNeny Edl)an
ykmkGnuvt
K- elIkeLIgBIBtmanbEnmsMrab;FatuTaMgLayEdltUvbgajtamlMdab;kg r)aykarN_
hirBavtnImYyEdlFatueKal nig r)aykarN_hirBavtnImYy)anbgajeLIg
X- kMNt;bgajepSgeTot mandUcCa
(i) yfaehtu nig kicsnaeRkAtaragtulkar nig kMNt;bgajhirBavtepSg
(ii) kMNt;bgajminEmnhirBavt .
TMrg;nigxwmsar kMNt;sMKal;r)aykarN_hirBavtsIBIeKalneya)ayKNeny
91> kMNt;sMKal;r)aykarN_hirBavt sIBIeKalneya)ayKNenytUvBiBNna
k- mUldanvas;EvgmYy b eRcIn EdleRbIsMrab;erobcMr)aykarN_hirBavt
x- 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 Edl
ykmkeRbI dUcCamUldanvas;EvgEpktamfedImRbvtisas fedImbcb,n tMlBit
tMlTIpSar b tMlbcb,n edaysareKalneya)ayTaMgenH begIteGaymanmUldan
mYysMrab;erobcMr)aykarN_hirBavtT aMgmUl . enAeBlmankareRbImUldanvas;EvgeRcInCag
mYyenAkg r)aykarN_hri Bav t ]TahrN_ enAeBlenaHRTBskmryeBlEvgtUv)anvay
tMleLIgvij vamanlkNRKb;RKan;kgkarbgajnUvRbePTnananRTBskm nig RTB
Gkm RsbeTAtammUldanvas;EvgnImYy Edl)anGnuvt .
_______________________________________________________________________________________
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;cMNUl
x- eKalkarN_erobcMr)aykarN_hirBavtrYm EdlrYmbBalTaMg buRtsm<n nig
Rkumhunrg
K- karbBalGaCIvkmrYmKa
L- sm<nGaCIvkm
g- karTTYlsal; nig rMelaHRTBskmrUbI nig GrUbI
c- mUlFnkmncMNayelIkMcI nig cMNayepSg
q- kicsnasagsg;
C- lixitUbkrN_hirBavt nig karvinieyaK
Q- Ptisna
j- esahuyRsavRCav nig GPivDn_
d- sniFi
f- Bn edayrab;bBalBneyageTAkariybriecTeRkay
D- sMviFanFn
Z- karbrrUbiybNbreTs nigkarkarBarnUvkar)at;bg;
n- niymnysac;R)ak; nig sac;R)ak;smmUl
enAkgsg;darKNenykm<CaepSgeTot tMrUveGaymankarkMNt;bgajnUveKalneya)ayKNeny
c,as;las;eTAtambNacMNucTaMgGs;xagelI.
94> shRKasnImYyBicarNaBIlkNnRbtibtikarrbs;xn nig eKalneya)aynana EdlGk
eRbIR)as;rMBwgfaeKalneya)ayTaMgenHnwgtUv)ankMNt;bgajcMeBaHshRKasRbePTenaH.
_______________________________________________________________________________________
95> eKalneya)ayKNenymYymansarsMxan; eTaHbICatYelxEdlbgajkgkariybriecTmun

nig bcb,nminmanlkNCasarvnkeday. vaksmrmpgEdr EdltUvkMNt;bgajeKal
neya)ayKNenymYysMrab;eKalneya)aynImYy
EdlminRKbdNb;edaysg;dar
KNenykm<CaEdlmanRsab; b:uEneKalneya)aynImYyenHtUv)aneRCIserIs nig Gnuvt
edayGnuelamtamkfaxNTI 18 nsg;darenH.
TMrg;nigxwmsar kMNt;sMKal;r)aykarN_hirBavt sIBIkMNt;bgajepSg
96> shRKastUvkMNt;bgajnUvBtmanxageRkam RbsinebIBtmanTaMgenHmin)ankMNt;bgaj
kgksarEdl)ane)aHpSayrYmCamYyr)aykarN_hirBavtenaH
k-
TIsak;kar nig TMrg;;Ktiyutirbs;shRKas RbeTsEdlshRKas)ancuHbBaI

BaNiCkm nig TIsak;karcuHbBaI b kEngRbkbGaCIvkmCaeKaledIm Rbsin
ebIxusBITIsak;karcuHbBaI .
x-
BiBNnaBIlkNnRbtibtikarrbs;shRKas nig skmPaBcMbgrbs;xn
K-
eQaHshRKasem nig eQaHshRKasemRtkUl
X- cMnYnbuKlikenAcugkariybriecT b cMnYnmFmPaKkgkariybreiecT.
fcUlCaFrman
97> sg;darKNenykm<CaenH cUlCaFrmansMrab;karerobcMr)aykarN_hirBavtsMrab;kariy
briecTcab;epImBIIfTI >>>>>>> teTA . GgPaBKNenyEdlmankarGnuvtn_mun tUv)an
TTYlkarKaMRT.
]bsm<n - ]TahrN_ TMrg; En r)aykarN_hirBavt

]bsm<n Cakarbgaj Ca]TahrN_Etb:ueNaH nig minEmnCaEpknsg;darenHeT. eKaledA
n]bsm<nenH KwedImI, bgajkarGnuvtsg;darenHedImI,CaCMnYykgkarbBaak;nyrbs;va.
_______________________________________________________________________________________
sg;darenH )anelIkeLIgBIsmasFatunr)aykarN_hirBavt nig tMrUvkarGb,brimasMrab;bgajkg

taragtulkar nig r)aykarN_lTpl kdUcCakareFVIkarbgajBIbMErbMrYlmUlniFimas;RTBpgEdr.
sg;darenHk)anbegIteGaymanFatubEnmepSgEdlGacbgajkgr)aykarN_hirBavt b enAkg
kMNt;sMKal;. eKaledAn]bsm<nenHKWedIm,Ipl;Ca ]TahrN_elITMrg;nana EdlCalkxNtMrUv
sMrab;bgajkgr)aykarN_lTpl taragtulkar nig bMErbMrYlmUlniFimas;RTB EdltUv
bgajkgr)aykarN_hirBavt. lMdab;nkarbgajnigkarBiBNna Edl)aneRbIR)as;cMeBaHFatu
eKalnImYytUveFIVkar pas;brenAeBlcaM)ac;edImI,sMerc)annUvkarbgajTidPaBBitR)akd Rsbtam
kaleTsrbs;shRKasnImYy.
r)aykarN_lTplBIr tUv)anelIkeLIgcMeBaHeKalbMNgnkarbgajenH . karbgajBIr)ay
karN_lTplTaMgBIrenH KWBak;BneTAnwgCMerIsBIrya:gsMrab;eFVIkarcat;fak;xg;cMNUl nig cMNay
edaycat;fak;tammuxgar b tamlkNrbs;va. CMerIsBIrkgkarbgajbMErbMrYlmUlniFimas;RTB k
tUvelIkykmkbgajCa]TahrN_pgEdr.
taragtulkarnafTI 31 Ex F qaM 20-2
KitCaBan;nktarUbiybN
20-2 20-2
RTBskm
RTBskmryeBlEvg
sMPar eragcRk nig htbkrN_
X
ekreQaHCMnYj
X
GCJabNplit
X
karvinieyaKkgRkumhunrg
X
RTBskmhirBavtepSg
XYZ GROUP -
20-1
X
X
X
X
RTBskmryeBlxI
sniFi
KNnIGtifiCn nig KNnItUvTTYlepSg
20-1
_______________________________________________________________________________________
bnk)anBinitkt;Rtamun
sac;R)ak; nig sac;R)ak;smmUl
srubRTBskm
mUlniFimas;RTB nig RTBGkm
mUlFn nig FnbMrug
mUlFn
FnbMrug
cMeNj xat bgr
PaKkm Gb,PaK
RTBGkmryeBlEvg
bMNulmankarR)ak;
BneyageTAkariybriecTeRkay
katBVkicelIRbeyaCn_cUlnivtn_rbs;buKlik
X
X
RTBGkmryeBlxI
KNnI Gkpt;pg; nig KNnItUvsg
kMcIryeBlxI
cMENkcrnnbMNulmankarR)ak;
sMviFanFnsMrab;karFana
srubmUlniFimas;RTB nig RTBGkm

cMNUl
fedImlk;
20-2
20-1
(X)
(X)
_______________________________________________________________________________________
cMeNjdul
esahuyEckcay
cMNayrd)al
cMNayRbtibtikarepSg
cMeNj)anmkBIRbtibtikar
esahuyhirBavt
cMNUl)anmkBIRkumhunrg
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
cMeNjsuT)anmkBIskmPaBFmta
Fatu visamBa
(X)
cMeNjsuTkgkariybriecT
cMeNjmunbg;Bn
BnelIR)ak;cMeNj
cMeNjeRkaybg;Bn
PaKkmGb,PaK
cMNUl
bMErbMrYlsniFinplitplsMercnig kargarkMBugdMeNIrkar
kargarRbtibtiedayshRKas nig eFVImUlFnkm
vtFatuedIm nig sMParpt;pg;
cMNaybuKlik
cMNayrMelaH elIRTBskmrUbI nig GrUbI
cMNayRbtibtikarepSg
20-2
20-1
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
(X)
_______________________________________________________________________________________
cMeNj)anmkBIRbtibtikar
(X)
(X)
(X)
(X)
(X)
(X)
cMeNj b xatsuT)anmkBIskmPaBFmta
Fatu visamBa
(X)
esahuyhirBavt
cMNUl)anmkBIRkumhunrg
cMeNjmunbg;Bn
BnelIR)ak; cMeNj
cMeNjeRkaybg;Bn
PaKkm Gb,PaK
XYZ GROUP -
r)aykarN_bMErbMrYlmUlniFimas;RTBsMrab;kariybriecTbBab;fTI 31 ExF qaM
smtulnafTI 31 F 20-0
karpas;breKalneya)anKNeny
smtulkMNt;eLIg vij
cMeNjelIkarvaytMleLIg
vijnRTBsMPar
xatelIkarvaytMleLIgvij
nkarbNak;Tun
(X)
srub
mUlFn
PaKhun
buBVlaPnkar
e)aHpSay
lMeGognkar
vaytMleLIgvij
FunbMrugelI karbr
rUbiy bN
cMeNjbgr
20-2
KitCaBan;nktarUbiybN
(X)
(X)
(X)
(X)
_______________________________________________________________________________________
lMeGognkarbrrUbiybN
cMeNj b xatEdlmin)an
TTYlsal;kgr)aykarN_lTpl
(X)
PaKlaP)anEbgEck
mUlFnPaKhunEdl)ane)aHpSay
xatelIkarvaytMleLIgvij
nRTBsMPar
cMeNjelIkarvaytMleLIg
vijnkarbNak;Tun
lMeGognkarbrrUbiybN
cMeNj b xatEdlmin)an
TTYlsal;kgr)aykarN_lTpl
X
X
(X)
(X)
(X)
(X)
(X)
PaKlaP)anEbgEck
mUlFnPaKhunEdl)ane)aHpSay
(X)
(X)
(X)
(X)
(X)
(X)
(X)
viFIsaRsmYyEbbeTotnkarbgajBIbMErbMrYlmUlniFimas;RTB manbgajenA TMBrbnab;.
_______________________________________________________________________________________
sg;darKNenykm<Ca 2 - sniFi
buBVkfa
sg;darKNenykm<Ca TI BIr enH :s>K>k> 2 : elIkeLIgBItMrUvkarcuHbBaIKNeny
nigkMNt;bgajsniFi . enHKWCatMrUvkarnc,ab;km<Ca Edl)anEcgfa ral;r)aykarN_hirBavt
rbs;RKb;GgPaBKNeny dUcmanEcgkgc,ab; tUvEterobcMeLIgedayGnuelameTAtamsg;dar
KNenyGnrCati . ehtudUecHehIy eTIb s>K>k> 2 mandak;bBalnUvral;kfaxNTaMgGs;
EdlBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTIBIr :s>K> G> 2 : . sg;dar
enHtUv)anerobcM[BisarEfmeTotedayrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_
sg;darenHenAkgRbeTskm<Ca .
tMrUvkarkt;RtabBaIKNeny)anEcgfa sniFiKYrtUv)aneFVIkarvaytMltamtMlTabbMput
rvagfedImRbvtisas nig fedImsuT. fedImRbvtisas rYmbBalkarEbgEckmanlkNRbBn
nUvcMNayplitkm EdlTak;TgeTAnwgkareFVIeGaysniFimanRTg;RTay nigsitenAkgTItaMgbcb,n .
fedImtUv)ankMNt;tammUldannGtsBaaNCak;lak;nFatunImYy kgkrNIEdlGacGnuvteTA
)an . ebIBuMenaHeT KYreRbIrUbmnviFIsas cUlmun-ecjmun b mFmPaKsmta . kar)a:n;san
BIfedImsuTtUveFVIedayEpkelIPstagEdlGaceCOnigTukcit)an . CaTUeTA sniFinImYytUvcuH
bBaIbnytMlmkRtwmfedImsuT .
sniFitUvcat;fak;tamlkNmYysmRsbeTAnwgGaCIvkm ehIy cMnYntYelxnfak;nImYy
KYrEttUv)anbgajpgEdr . tMrUvkarkMNt;bgaj rYmman eKalneya)ayKNenyEdl)anRbkan;
yk rUbmnfedIm nig fedImsniFi EdlTTYlsal;CacMNay .
sg;darenHeRbIvaksB :shRKas : KWsMedAeTAelIRKb;GgPaBKNenyTaMgGs;EdltUv)an
tMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH .
eKalbMNgrbs;sg;darenH KWedIm,IkMNt;karcuHbBaIKNenysMrab;sniFi eRkamRbBnf
edImRbvtisas . bBaacMbgenAkgKNenysniFienaHKW cMnYnfedImEdl)anTTYlsal;CaRTB
_______________________________________________________________________________________
RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI
TMBr 40
skmEdltUvkan;kab;rhUtdl;mankarlk; nig TTYlsal;CacMNUl . sg;darenHpl;nUvkarENnaM

GnuvtelIkarkMNt;fedIm nig karTTYlsal;CacMNayenAeBleRkay edayrYmTaMgkarcuHbBaIbny
tMlmkRtwmfedImsuTpgEdr . sg;darenHk)anpl;karENnaMGMBIrUbmnfedImEdleRbIkgkar
kMNt;tMlsniFipgEdr .
visalPaB
1> sg;darenHtUv)anGnuvtenAkgr)aykarN_hirBavtEdl)anerobcMeLIgkgbribTnRbBnf
edImRbvtisas enAkgKNenysniF edayELkEt
k kargarkMBgu dMeNIrkareRkamkics nasagsg; edayrYmTaMgkicsnaesvakmEdl
Tak;Tgedaypal;
x ]bkrN_hirBavt nig
K sniFibsustV plitplRBeQI plitplksikm nig Er: edaysniFiTaMgenHtUv)an
vaytMleTAtamfedImsuT edayGnuelameTAtamKMrUGnuvtedayshRKas
]sSahkm mYycMnYn .
niymny
2> BakxageRkamKWtUv)aneRbIenAkgsg;darenHedaymanGtnyCak;lak;dUcxageRkam
sniFi KWCaRTBskmEdl
k TuksMrab;lk;kgdMeNIrkarGaCIvkmFmta
x sitenAkgdMeNIrkarplitsMrab;lk; b
K manTMrg;CavtuFatuedIm b smarpt;pg; edIm,ITukeRbIkgdMeNIrkarplitkm b
kgkarpl;esvakm .
fedImsuT tUv)ankMNt;edayyk tMllk;)a:n;sankgdMeNIrkarGaCIvkmFmta dkfedIm
plitkm):an;sanedIm,I)anplitplsMerc nig cMNay):an;sancMa)ac;kgkarlk; .
_______________________________________________________________________________________
TMBr 41
3>
sniFirYmman TMnijEdl)anTijnigTuksMrab;lk;vij ]TahrN_mandUcCa TMnijEdlTijeday

Gklk;ray nig TuksMrab;lk;vij bkCa dI nig RTBsm,tiepSgeTotEdlTuksMrab;lk;vij.
sniFikrYmbBalpgEdrnUvplitplsMerc bkplitplBak;kNal sMercEdlpliteday
shRKasnigrYmmanpgEdrnUvvtFatuedIm nig sMParpt;pg;sMrab;eRbIenAkgdMeNIrkar
plitkm. kgkrNIGkpl;esvakm sniFitUvKitbBalnUvfesva dUcEdl)anBiBNnakg
kfaxN 12 EdlshRKasminTan;)anTTYlsal;nUvcMNUlEdlTak;TinenAeLIy .
karvaytMlsniFi
4> sniFitUv)anvaytMlkgkMritTabbMputrvagfedIm nigfedImsuT .
fedImsniFi
5> fedImsniFirYmmanfedImTij cMNaybMEbg nig cMNayepSg eTotEdl)anekIteLIg
kgkareFVIeGaysniFisitkgTItaMg nig manRTg;RTaybcb,n.
fedImsniFi - fedImTij
6> fedImTijnsniFirYmman fTij BnnaMcUl nig GakrepSgeTot eRkABIBn nig GakrEdl
GacTTYl)anmkvijBIGaCJaFrBndar esahuydwkCBan elIkdak; nig esahuyepSg eTot
EdlTak;Tgedaypal;dl;karTijplitplsMerc vtFatuedIm nig esvakmnana . Gb,har
BaNiCkm karbnyf nig FatuRbhak;RbEhlKa KWtUvdkecjedIm,IkMNt;fedImTij .
fedImsniFi - cMNaybMEbg
7> cMNaybMEbgsniFirYmman cMNayEdlTak;Tgedaypal;eTAnwgktaplitkm dUcCaf
Blkmedaypal;CaedIm. cMNayTaMgenHrYmmankarEbgEckmanlkNRbBn nUvcMNay
plitkmefr nig plitkmERbbYl Edl)anekIteLIgedIm,IbMEbgvtFatuedImeTACaplitpl
sMerc. cMNayplitkmefr KWCacMNayplitkmRbeyalEdlenAefredayminTak;TgeTA
nwgbrimaNplitkm dUcCa rMelaH nig karEfTaMGaKar eragcRk nig ]bkrN_ nig cMNay
elIkarRKb;RKg nig elIEpkrd)alrbs;eragcRkCaedIm. cMNayplitkmERbbYl KWCa
_______________________________________________________________________________________
TMBr 42
cMNayplitkmRbeyalEdlERbbYledaypal; b esIrEtedaypal; tamkarERbbYl

brimaNplitkm dUcCa vtFatuedImRbeyal nig BlkmRbeyal .
8>
karEbgEckcMNayplitkmefreTAkgcMNaybMEbg KWtUv)aneFVIeLIgedayEpkelIsmt
PaBFmtaneRKOgcRk nig sMParplitkm . smtPaBFmta KWCaplitkmEdlrMBwg
fatUvsMerc)anCamFmkgbNakariybriecT b rdUvmYycMnYnEdlsiteRkamkaleTs
Fmta edayKitKUrBIkarxatbg;smtPaBbNalmkBIkarEfTaM . kMritCak; Esgnplitkm
GactUv)aneRbIRbsinebIvaRbhak;RbEhleTAnwgsmtPaBFmta. cMNayefrEdl)anEbg
EckeTAktaplitkmnImYy KW mintUvekIneLIgedaysarEtplitkmTab b eragcRk
GskmeLIy . cMNayEdlmin)anEbgEckeTAkgktaplitkm tUv)ancat;TukCacMNay
kgkariybriecTEdl)anekIteLIg . kgkariybriecTEdlmanplitkmx<s;xusRbRktI
cMNayefrEdltUv)anEbgEckeTAkgktaplitkmnImYy tUv)anfycuH dUecHmintUvvay
tMlsniFieGayelIsfedImeT . cMNayplitkmERbbYltUv)aneKEbgEckeTAkgkta
plitkmnImYy edayEpkelIkareRbIR)as;Cak;EsgneRKOgcRk nig sMParplitkm .
9>
dMeNIrkarplitkm Gacplit)annUvplitplelIsBImYykgeBldMNalKa . Ca]TahrN_

kgkrNIplitplrYmtUv)anplit b enAeBlEdlmanplitplcMbg nig plitplbnab;
bnSMmYy . enAeBlEdlcMNaybMEbgsMrab;plitplnImYy minGacbMEbkecjBIKa)an
eTenaH cMNaybMEbgTaMgenHtUv)anEbgEckrvagplitplTaMgenaHedayQrelImUldansm
ehtupl nig GnuvtCaGciny. Ca]TahrN_ karEbgEckcMNayGaceFVI)anedayQrelI
mUldantMllk;nplitplnImYy enAkgdMNak;kaldMeNIrkarplitkmEdlplitpl
TaMgenaH GacEjk[dac;BIKa)an b kenAkgdMNak;kalbBab;plitkm . tamlkN
rbs;va plitplbnab;bnSMPaKeRcInBMumantMlCasarvneLIy . kgkrNIenH plitpl
bnab;bnSMtUv)anvaytMltamfedImsuT ehIytMlenaHtUv)andkecjBIfedImrbs;
plitplcMbg . CalTpl tMlKNenyrbs;plitplcMbgminxusKaCa sarvnBIfedIm
rbs;vaeT .
_______________________________________________________________________________________
TMBr 43
fedImsniFi - cMNayepSg
10> cMNayepSgtUv)anKitbBaleTAkgfedImsniFiEtRtwmkMritEdlfa cMNayTaMgenaH)an
ekIteLIgedIm,IeFVIeGaysniFisitkgTItaMg nig manRTg;RTaybcb,n . Ca]TahrN_ vaGac
smRsbenAkgkarbBalCafedImsniFinUvcMNayminEmnplitkm
bkcMNayrcna
plitplsMrab;GtifiCnCak;lak;NamYy .
11> ]TahrN_ncMNayEdlmin)anrYmbBaleTAkgfedImsniFi nig tUvTTYlsal;CacMNay
kgkalbriecTEdlcMNayTaMgenaHekIteLIgrYmman
k cMnYnminRbRktInkarxHxayvtFatuedIm kMlaMgBlkm nig cMNayplitkmepSg
x cMNaysksniFi evorElgEtcMNayTaMgenaH caM)ac;kgdMeNIrkarplitkmmunnwg
Qandl;dMNak;kalplitkmbn
K cMNayrd)alEdlmineFVIeGaysniFisitkgTItaMg nig manRTg;RTaybcb,n nig
X cMNayelIkarlk; .
fedImsniFi - fedImsniFirbs;Gkpl;esvakm
12> fedImsniFirbs;Gkpl;esvakmrYmman fBlkm nig cMNayelIbuKliknana EdlCab;
Bak;Bnedaypal;kgkarpl;esvakm rYmmanbuKlikRKb;RKg nig cMNayRbtibtikarepSg
EdlTak;Tinnwgkarpl;esvaenH . fBlkm nig cMNayepSgeTotEdlTak;Tgnwgkarlk;
nig buKlikrd)alTUeTAmintUv)anKitbBalCafedImenaHeT EttUvTTYlsal;CacMNayenA
kgkariybriecTnkarpl;esvakmenaH .
fedImsniFi - beckeTsnanasMrab;vaytMlfedIm
13> beckeTsnanasMrab;vaytMlfedImsniFimandUcCa viFIsasfedImsg;dar bviFIsaRs
lk;rayEdlGaceRbIR)as;)an RbsinebIlTplrbs;vaRbhak;RbEhlnwgfedIm. viFIsaRs
fedImsg;dartUv)anGnuvtedaymankarKitKUrelIkMritFmtanvtFatuedImnigsMParpt;pg;
kMlaMgBlkm nig RbsiTPaB nig smtPaBplit . viFIsasTaMgenHtUv)anBinity:ag
eTogTat; ehIyRbsinebIcaM)ac; tUvpas;breTAtamlkxNbcb,n .
14> viFIsaRslk;raytUv)aneKniymeRbIkg]sSahkmlk;ray sMrab;eFVIkarvaytMlsniFiEdl
manbrimaNeRcInnigERbbYlrhs ehIyEdlmankMritcMeNjRbhak;RbEhlKa ehIyEdl
_______________________________________________________________________________________
TMBr 44
enAeBlEdlviFIsaRsepSg eTotminGaceRbI)an . fedImsniFitUv)ankMNt;edaykat;

bnytMllk;rbs;snFi ei dayPaKrynkMrti cMeNjdulsmRsbmYy. PaKryEdl)aneRbI
tUvKitKUrBIsnFi Ei dl)anbnytMlmkeRkamflk;BImnu rbs;va . PaKrymFmsMrab;Epk
lk;raynImyY tUv)anelIkykmkeRbICajwkjab;srM ab;eFVkI arvaytMlsnFi i .
rUbmnfedIm
15> 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;eTA
tamFatueKalnImYy enAkgsniFi . enHKWCakarRbtibtismRsbsMrab;FatueKal Edl
)anEbgEcksMrab;KMeragCak;lak;NamYy edayminKitfaetIFatuTaMgenaHtUv)anTij b )an
plitenaHeT . b:uEnkartYtBinitCak;lak;nfedImGacminsmRsb enAeBlFatueKaln
sniFimanbrimaNeRcIn ehIyEdlGacbrKa CaFmta)aneTotenaH . kgkaleTsEbbenH
viFIsaskgkareRCIserIsFatueKalTaMgenaHEdlmanenAkgsniFi GactUv)aneRbIedIm,IsMerc
)anplb:HBal;EdleRKagTukelI cMeNj bxatsuT sMrab;kariybriecT .
17> fedImsniFinanaEdlmin)anEcgenAkgkfaxN 15 tUv)anKNnaedayeRbIR)as;rUbmn
viFIsas cUlmun-ecjmun bk mFmPaKsmta .
18> viFIsaRscUlmun-ecjmun sntfaFatueKalrbs;sniFiEdl)anTijmkmuntUvlk;ecjmun
ehIybnab;mkFatueKalTaMgLayNaEdlenAkgsknacugkariybriecT KWCaFatuEdltUv
)anTij b )anplitnaeBlfIbMput . tamrUbmnviFIsasmFmPaKsmta fedImrbs;
FatunImYy KWtUv)ankMNt;edaymFmPaKsmtanfedImrbs;FatueKalTaMgLay Edl
manlkNRbhak;RbEhlKanaedImkariybriecT nig fedImnFatueKalTaMgLayEdl
manlkNRbhak;RbEhlKa Edl)anTij b )anplitenAkgRKa . mFmPaKsmta
tUv)anKNnatamRKa b kenAkgeBlEdl)anTTYlTMnijbEnmkgeCIgdwkCBannImYy
edayEpkeTA tamkaleTsrbs;shRKas .
_______________________________________________________________________________________
TMBr 45
fedImsuT
19> fedImrbs;sniFiGacmintUvsareLIgvij)aneT RbsinebIsniFiTaMgenaHtUv)anxUcxat b
ElgeRbI)anTaMgRsug b xUcEpkNamYy b RbsinebIflk;snFi Ti aMgenaHtUv)anFak;cHu .
fedImrbs;sniFiGacmintUvsareLIgvij)anpgEdr RbsinebImankarekIneLIgnUvcMNay)a:n;
sanedIm,I)anplitplsMerc bk cMNay)a:n;sancaM)ac;edIMm,Ilk; . karGnuvtn_sIBIkar
cuHbBaIbnytMlsniFimkRtwmfedImsuTenaH KWRsbeTAtamTsSnEdlfa RTBskmmin
KYrmanfedImx<s;CagfEdleK Gaclk; b eRbIR)as;enaHeT .
20> CaTUeTA sniFinImYytUv)ancuHbBaIbnytMlmkRtwmfedImsuT . enAkgkaleTsxH
karcat;fa k;eTAtamFatuEdlRbhak;RbEhlKa b kTak;TgKa GacmanlkNsmRsb .
krNIenHGacekIteLIgenAeBlEdlFatun sniFiEdlTak;TgeTAnwgExSsgVak;plitkmdUcKa
maneKalbMNgRbhak;RbEhlKa b kkareRbIR)as;cugeRkayRsedogKa EdltUv)anplit
niglk;kgTIpSarenAkgtMbn;PUmisaRsdUcKa ehIyEdlminGaceFVIkarvaytMldac;edayELk
)anBIFatueKalepSgeTotEdlenAkgExSsgVak;plitkmdUcKa)aneLIy. karcuHbBaIbny
tMlsniFiedayEpkeTAelIcMNat;fak;TUeTAnsniFinImYy ]TahrN_ plitplsMerc b ral;
sniFienAkg]sSahkmNamYy b tMbn;PUmisaRsNamYy minEmnCakrNIsmRsbeLIy .
CaTUeTA Gkpl;esvakmbUkbgrnUvcMNayepSgeTot EdlBak;BnsMrab;kMNt;tMllk;n
esvakmnImYy. dUecH esvakmnImYy tUv)ancat;fak;dac;edayELkBIKa cMeBaHFatueKal
nImYy .
20> kar)a:n;sanfedImsuT KWEpkeTAelIPstagEdlGaceCO)an nig Gacrk)an enAeBlEdl
eFVIkar)a:n;sanBIcMnYntYelxsniFiEdltUv)anrMBwgfanwgsMerc)an . kar)a:n;sanTaMgenHtUv
)anBicarNaedayEpkelIkareLIgcuHnflk; b fedIm EdlTak;Tgedaypal;eTAnwg
RBwtikarN_EdlekIteLIgbnab;BIcugkariybriecTRtwmkMritEdlfa RBwtikarN_TaMgenHbBaak;
GHGagbEnmBIlkxNEdlmanRsab;nacugkariybriecT.
21> kar)a:n;sanfedImsuTtUv)anBicarNaedayEpkeTAelIeKalbMNgnkareRbIR)as;sniFiEdl
)anrkSaTuk . Ca]TahrN_ fedImsuTnbrimaNsniFiEdlrkSaTukedIm,IbMeBjnUvkicsna
_______________________________________________________________________________________
TMBr 46
lk; b kicsnaesvakmCak;lak; KWEpkelItMlkgkicsna . RbsinebIbrimaNsniFikg

kicsnalk;mancMnYnticCagsniFiEdlrkSaTukenaH fedImsuTnsniFiEdlelIstUvEpkelI
flk;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;vt
FatuedIm nig sMParpt;pg;enaH tUv)anrMBwgfanwglk;)anRtwm bk elIsfedIm. b:uEn enA
eBlmankarFak;cuHnUvtMlvtFatuedIm bNaleGayfedImplitplsMercmantMlelIsf
dImsuTenaH vtFatuedImnwgtUvcuHbnytMlmkRtwmfedImsuT. enAkgkaleTsEbbenH
fedImvtFatuedImEdlTijCMnYsGacCaviFIEdlRbesIrbMputsMrab;karKNnafedImsuT .
23> karvaytMlsarCafItUveFVIeLIgeTAelIfedImsuTenAkgkalbriecTbnab; . enAeBlEdl
kaleTsBImun Edl)anbNaleGaybnytMlsniFieGayenATabCagfedImElgman
eTotehIy karcuHbnytMlsniFienaHtUv)ankt;bRBaas;mkvij dUcenH tMlKNenyfI KW
CatMlTabCag rvagfedIm nig fedImsuTEdl)ankMNt;eLIgvij . ]TahrN_ krNIenH
ekIteLIgenAeBlEdlFatueKalmYynsniFi EdltUv)ankt;RtatamfedImsuTedaysarEt
flk;rbs;vatUv)anFak;cuHenaHenAEtsitenAkgskenAkgkariybriecTbnab; ehIyflk;
rbs;va)anekIneLIg .
karTTYlsal;CacMNay
24> enAeBlsniFitUv)anlk; tMlKNenynsniFienaHtUv)anTTYlsal;Ca cMNaykgRKa
Edl)anBak;BneTAnwgcMNUlEdl)anTTYlsal;Edr. cMnYntYelxnkarcuHbnytMlsniFi
mkRtwmfedImsuT nig ral;karxatbg;sniFi tUv)anTTYlsal;CacMNaykgRKaEdl)an
ekIteLIg. cMnYntYelxnkarkt;RtabRBaas;mkvijNamYynkarbnytMlsniFi edaysar
mankarekIneLIgnUvfedImsuT tUv)anTTYlsal;Cakarkat;bnycMnYntYelxrbs;sniFiEdl
)anTTYlsal;CacMNaykgRKa enAkgkariybriecTnRbtibtikarnkarkt;bRBaas;enaH .
_______________________________________________________________________________________
TMBr 47
25> dMeNIrkarnkarTTYlsal;CacMNay nUvtMlKNenynsniFiEdl)anlk;ecjnaMeGay

mankardak;bnSIKa rvagfedIm nig cMNUl .
26> sniFixHGactUv)anbBaleTAkgKNnIRTBskmepSgeTot ]TahrN_dUcCa sniFiEdl)an
eRbICasmasFatun RTBsm,ti eragcRk nig htbkrN_ Edlksagedaypal;eday
shRKas. sniFiEdl)anbBalkgRTBskmtamrebobenH tUvTTYlsal;CacMNayeTA
tamGayukaleRbIR)as;rbs;RTBskmenaH .
kMNt;bgaj
27> r)aykarN_hirBavttUveFVIkMNt;bgajBI
k eKalneya)ayKNenyEdlGnuvtkgkarvaytMlsniFiedayrYmTaMgrUbmnfedIm
Edl)aneRbI
x tMlKNenysrubrbs;sniFi nigtMlKNenyenAkgcMNat;fak; EdlsmRsb
eTAnwgshRKas
K tMlKNenyrbs;sniFiEdlkt;RtatamfedImsuT
X cMnYnnkarkt;bRBaas;;mkvijNamYy nkarbnytMlEdltUv)anTTYlsal;Ca
cMNUlenAkgRKa RsbeTAtam kfaxN 25
g kaleTs b RBwtikarN_NaEdlnaMeGaymankarkt;bRBaas;mkvijnUvkarbny
tMlnsniFi RsbeTAtam kfaxN 25
c tMlKNenyrbs;sniFiEdl)ansnaTukeFVICavtFanaelIbMNul .
28> BtmanGMBItMlKNenyEdlrkSaTukenAkgcMNat;fak;xusKansniFiTaMgLay nig kMrit
TMhMnkarERbbYlRTBskmTaMgenH 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
_______________________________________________________________________________________
TMBr 48
x cMNayRbtibtikar EdlTak;TgeTAnwgcMNUl tUv)anTTYlsal;CacMNaykgRKa

ehIyEdltUv)ancat;fak;tamlkNrbs;va .
30> fedImsniFiEdl)anTTYlsal;CacMNaykgRKarYmman cMNayTaMgLayEdlBImuntUv)an
dak;bBaleTAkgkarvaytMlFatunanansniFiEdl)anlk; nig cMNayplitkmepSg
EdlminTan;)anEbgEck nig cMnYnxusFmtanfplitkmrbs;sniFi . kaleTsrbs;
shRKasGacGnuBaatieGaymankarbBalnUvcMNayepSgdTeTotdUcCa cMNayelIkar
EckcayCaedIm.
31> shRKasxH eRbIR)as;TMrg;epSgsMrab;erobcMr)aykarN_lTplEdlbNaleGaymankar
bgajcMnYnxusKa CMnYseGayfedImsniFiEdl)anTTYlsal;CacMNaykgRKa . Epktam
TMrg;epSgKaenH shRKastUvbgajcMnYncMNayRbtibtikarEdlTak;TgnwgcMNUlkgRKa
ehIyEdltUv)ancat;cMNat;fak;eTAtamlkNrbs;va . kgkrNIenH shRKastUvbgaj
nUvcMNayEdl)anTTYlsal;faCacMNaysMrab;vtFatuedIm nig rbs;sMrab;eRbIR)as; kMlaMg
Blkm nig karcMNayelIRbtibtikar rYmCamYynwgcMnYnnkarERbbYlsuTnsniFikgRKa .
32> karcuHbBaIbnytMlmkRtwmfedImsuTnsniFi EdlkgenaH TMhM karTak;Tin b lkN
rbs;va tMrUveGaymankMNt;bgajedayELkenAkgr)aykarN_hirBavt .
fcUlCaFrman
33> sg;darKNenykm<CaenH cUlCaFrmansMrab;karerobcMr)aykarN_hirBavtsMrab;kariy
briecTcab;epImBIIfTI >>>>>>> teTA. GgPaBKNenyEdlmankarGnuvtn_muntUv)anTTYl
karKaMRT.
_______________________________________________________________________________________
TMBr 49
XYZ GROUP -
r)aykarN_bMErbMrYlmUlniFimas;RTBsMrab;kariybriecTbBab;fTI 31 ExF qaM
20-2
KitCaBan;ktarUbiybN
cMeNj xatelIkarvaytMleLIgvijnRTBsMPar
cMeNj xatelIkarvaytMleLIgvijnkarbNak;Tun
lMeGognkarbrrUbiybNnr)aykarN_hirBavtrbs;
shRKasbreTs
cMeNj b xatEdlmin)anTTYlsal;
kgr)aykarN_lTpl
srubcMeNj b xat Edl)anTTYlsal;
plb:HBal;nkarpas;breKalneya)ayKNeny
20-2
20-1
(X)
(X)
(X)
(X)
(X)
]TahrN_xagelIenH KUsbBaak;BIviFIsaRsEdlbgajBIbMErbMrYlmUlniFimas;RTB Edl

bgajBIcMeNj nig xat kgsmasFatuedayELknr)aykarN_hirBavt. eRkamviFIsaRsenHkarEk
sMrYlrvagsmtulcug nig edImRKanmUlFn FnbMrug nig cMeNjbgrdUcbgajnUvTMBrmun tUv)anbgaj
enAkgkMNt;sMKal;nr)aykarN_hirBavt.
_______________________________________________________________________________________
sg;darKNenykm<Ca 7 - r)aykarN_karlMhUrsac;R)ak;
buBVkfa
sg;darKNenykm<Ca s>K>k>7 elIkeLIgBIkarTamTar[cuHbBaIKNeny nig karbgaj
nUvr)aykarN_lMhUrsac;R)ak;. enHKWtMrUvkarmYykgc,ab;nRBHraCaNacRkkm<Ca Edlfar)ay
karN_hirBavtnral;sabnKNenyTaMgGs; dUcmanEcgkgc,ab; RtUvEterobcMeLIgeday
GnuelameTAtamsg;darKNenyGnrCati. EhtudUecHehIyeTIb s>K>k>7 enHmandak;bBalnUv
ral;kfaxNBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTI7 . sg;dar
enHRtUv)anerobcM[BisarEfmeToteday)anrYmbBalTaMgksaredImsMxan; nigkarENnaMsMrab;
karGnuvtn_sg;darenHenAkgRBHraCaNacRkkm<Ca.
karTamTar[cuHbBaIKNenyKWfa
r)aykarN_lMhUrsac;R)ak;mYyRtUvEtraykarN_BIlMhUr
sac;R)ak; edayrUmmanebLaRbhak;RbEhledaycat;fak;eTAtam sac;R)ak;Edl)anmk
BIskmPaBRbtibti skmPaBvinieyaK nig skmPaBhirBab,Tan. viFIsaRspal;RtUv)aneRbI
edayenAkgenaHlMdab;cMbgTaMgLayn sac;R)ak;dul)anmkBIsmkPaBRbtibti nig karTUTat;RtUv
)andak;bgaj. CaTUeTA lMhUrsac;R)ak; minRtUv)anerobcMtammUldanr)aykarNcMNUlcMNaysuTeT elIkElgEtr)aykarNenaHelIkeLIgBIskmPaBCak;lak;NamYynbNasabn
hirBavtnana .
smasPaKnsac;R)ak;nigsac;R)ak;Rbhak;REhl KYrRtUv)andak;bgaj nig RtUv)anEktMrUvCamYy
nigr)aykarNFatusmmUlEdlmanEcgkgtaragtulkar . kardak;bgajRtUv)aneFVIeLIgBI
smtulsMxan; EdlminEmnsMrab;shRKaseRbIR)as;nigedayrYmCamYy nigkarGtaFib,ayrbs;
GkRKb;RKgpgEdr. RbtibtikarminEmnsac;R)ak;minRtUv)anrab;bBalkgkarbgajnr)aykarN_
lMhUrsac;R)ak; nigenAkgkMNt;sMKal;eLIy.
______________________________________________________________________________________
TMBr 50
kgsg;darenHeRbIvaksB : shRKas : KWsMedAeTAelIRKb;sabnKNenyTaMgGs; EdlRtUv

)antMrUveGayerobcMr)aykarN_hirBavtedayGnuelameTAtamsg;darKNenykm<CaenH.
} sg;darenHminRtUv)anGnuvteTAelIGVIEdlminmanlkNCasaravneLIy }
kmvt
BtmansIGMBIlMhUrsac;R)ak;nshRKasmYy mansarRbeyaCn_kgkarpl;eGayGkeRbIR)as;
r)aykarN_hirBavt nUvmUldansMrab;karvaytMllTPaBnshRKaskgkarbegItsac;R)ak;
nigsac;R)ak;Rbhak;RbEhl nigsMrab;vaytMlBItMrUvkareRbIR)as;lMhUrsac;R)ak;TaMgenaH. esckI
vinicytamEbbesdkicrbs;GkeRbIR)as;TaMgLay TamTareGaymankarvaytMlelIlTPaBrbs;
shRKasmYykgkarbegItsac;R)ak;nigsac;R)ak;Rbhak;RbEhl ehIynigkarkMNt;eBlevla
nigPaBR)akdRbCankarbegItsac;R)ak;rbs;shRKasnana .
kmvtnsg;darenH KWedIm,ITamTar[eFVIsMviFanFnnBtmansIGMBIbMErbMrYlnsac;R)ak;edIm nig
sac;R)ak;Rbhak;RbEhlrbs;shRKasmYyeTAtammeFa)aynana nr)aykarN_lMhUrsac;R)ak;
Edlcat;fak;CalMhUrsac;R)ak;kgkariybriecTeTAtamskmPaBRbtibti skmPaBvinieyaK nig
skmPaBhirBab,Tan.
visalPaB
1 shRKasmYyRtUverobcMr)aykarN_lMhUrsac;R)ak;mYyedayGnuelameTAtamlkxNtMrUv
nsg;darenH nigRtUvdak;bgajr)aykarN_enHCabtidabnnr)aykarN_hirBavt sMrab;
kariybecT nr)aykarN_hirBavtEdl)anbgaj.
2
GkeRbIR)as;r)aykarN_hirBavtrbs;shRKasmYy mancMNab;GarmN_fa etIshRKas

enaHeFVIkarbegIn nig eRbIR)as;sac;R)ak;nigsac;R)ak;Rbhak;RbEhl y:agdUcemc. enHCa
______________________________________________________________________________________
TMBr 51
krNImYyEdlminKitBIlkNnskmPaBrbs;shRKas nigminKitfaetIsac;R)ak;Gac
RtUvcat;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;cMenjeTAeGay
vinieyaKinrbs;BYkeK . GaRsyehtuenHehIy eTIbsg;darenHtMrUveGayral;shRKas
TaMgGs;dak;bgajr)aykarN_lMhUrsac;R)ak; .
plRbeyaCn_nBtmanlMhUrsac;R)ak;
3 r)aykarN_lMhUrsac;R)ak;mYy enAeBlEdlvaRtUv)aneRbIrYmCamYyr)aykarN_epSg
eTotnr)aykarN_hirBavtenaH pl;nUvBtmanEdlGacpl;lTPaBdl;GkeRbIR)as;
TaMgLay kgkarvaytMlelIbMErbMrYlnRTBskmsuTnshRKasmYy rcnasm<n
hirBavtrbs;shRKas EdlrYmmanTaMgsnnIyPaB nigesaFnPaB niglTPaBrbs;
shRKaskgkarCH\TiBlelI cMnYnnigkarkMNt;eBlevlanlMhUrsac;R)ak; edIm,IeFVIeGay
RsbeTAtamkaleTsnigkas.
BtmannlMhUrsac;R)ak;enHmansarRbeyaCn_
Nas;kgkarvaytMlBIlTPaBrbs;shRKasedIm,IbegItsac;R)ak; nig sac;R)ak;Rbhak;
RbEhl ehIyvakmansarRbeyaCn_pgEdr kgkarpl;lTPaBdl;GkeRbIR)as;TaMgLay
edIm,IbegItrebobvaytMl nig edIm,IeFVIkareRbobeFobtMlbcb,n nlMhUrsac;R)ak;
naeBlGnaKtrbs;shRKasepSgKa. r)aykarN_enHkCYyeFVIeGay kareRbobeFobman
PaBRbesIreLIgnkareFVIr)aykarN_edayshRKasepSg cMeBaHkarGnuvtn_Rbtibtikar
BIeRBaHva)anlubbM)at;ecalnUvkarCH\TiBledaysarkareRbIR)as;karcuHbBaIKNeny
xusKacMeBaHRbtibtikar nigRBwtikarN_ mYycMnYnEdlmanlkNRbhak;RbEhlKa .
4 BtmansIBIlMhUrsac;R)ak;edIm Cajwkjab;RtUv)aneRbIR)as;CasnsSnncMnYn BIeBlevla
nigPaBR)akdRbCanlMhUrsac;R)ak;naeBlGnaKt. vakmansarRbeyaCn_kgkarBinit
emIlelIPaBRtwmRtUvnkarvaytMlkalmunnlMhUrsac;R)ak;naeBlGnaKt nigmanpl
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TMBr 52
RbeyaCn_sMrab;karRtYtBinitemIlTMnak;TMngrvagPaBEdlGacrkcMeNj)an
sac;R)ak;suT nig\TiBlnbMErbMrYlfpgEdr.
niglMhUr
niymny
5 vaksBxageRkamEdlRtUv)aneRbIR)as;kgsg;darenHmanGtnyCak;lak;dUcteTA
sac;R)ak; rYmmansac;R)ak;kgdnig R)ak;beBaIcrn
sac;R)ak;Rbhak;RbEhl CakarvinieyaKEdlmanryHeBlxI nig EdlGacbrCasac;R)ak;
mkeRbI)anqab;rhs nig CakarvinieyaKEdlGacbrCasac;R)ak;edayGacdwgtMl)an nig
manhaniPytUctacnbMErbMrYltMl .
lMhUrsac;R)ak; CalMhUrcUYlniglMhUrecjnsac;R)ak; nig sac;R)ak;Rbhak;RbEhl.
skmPaBRbtibti KWCamUldanskmPaBbegItcMNUlnshRKas nig
skmPaBepSgeTot EdlminEmnCaskmPaBvinieyaK nig hirBab,Tan.
skmPaBvinieyaK KWCalTkmnigkarbBab;kareRbIR)as;nRTBskmryeBlEvg nig
karvinieyaKepSgeTotEdlmin)anrab;bBalnUvsac;R)ak;Rbhak;RbEhleLIy.
skmPaBhirBab,Tan CaskmPaBTaMgLayEdleFVIeGaymankarERbRbYldl;TMhM nig
smasPaBnRTBmas;PaKhunnigkmIrbs;shRKas.
sac;R)ak;nigsac;R)ak;Rbhak;RbEhl
6 sac;R)ak;Rbhak;RbEhl RtUv)anrkSaTukedIm,IeRbIR)as;kgeKalbMNgTTYl)anCasac;
R)ak;kgryxI CaCagsMrab;karvinieyaKbeFVIGVIepSgeTot. edIm,IeFVIeGaykarvinieyaKmYy
smRsbeTAtamsac;R)ak;Rbhak;RbEhlenaH vaRtUvEtmanlTPaBCaeRsckgkarEdl
GacbrCasac;R)ak;edayGacdwgtMlCamun nigmanhaniPybMErbMrYltMltUctac. dUecH
ehIy CaFmtakarvinieyaKmYyGacRtUv)ancat;TukCasac;R)ak;Rbhak;RbEhl)anEtenA
eBlNaEdlvamankalbriecTkMNt;xIEdlGacniyayfa ryeBl3Ex bkmanryeBl
ticCagenHKitcab;kalbriecT nkarvinieyaKenaH.
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TMBr 53
karxIR)ak;BIFnaKarCaTUeTARtUv)aneKcat;TukfaCaskmPaBhirBab,Tan eTaHbICay:agNa
keday FnaKarkMNt;pl;\NTandl;shRKasEtcMnYnmYyEpkEdlCabtidabnnkar
RKb;RKgsac;R)ak;rbs;shRKasb:ueNaH. kgkaleTsenH karkMNt;\NTanrbs;
FnaKarmanrYmbBalTaMgsmasPaKnsac;R)ak; nigsac;R)ak;Rbhak;RbEhl. lkN
nrebobrbbFnaKarenH bgajBIsmtulFnaKarEdlEtgEteLIgcuHBIviCman eTACa
GviCman.
bMErbMrYlrvagFatueKalEdlCasac;R)ak; nigsac;R)ak;Rbhak;RbEhl minRtUv)anrab;bBal

kglMhUrsac;R)ak;eT BIeRBaHsmasFatuTaMgenHCaEpknkarRKb;RKgsac;R)ak;rbs;shRKas
mYyminEmnCaEpk nskmPaBRbtibtiskmPaBvinieyaK nig skmPaB
hiriBab,TaneLIy . karRKb;RKgsac;R)ak;rYmmankarvinieyaKnsac;R)ak;elIsEdlman
kgsac;R)ak;Rbhak;RbEhl .
kardak;bgajnr)aykarN_lMhUrsac;R)ak;
9 r)aykarN_lMhUrsac;R)ak;; RtUvEtraykarN_BIlMhUrsac;R)ak;kgkMLgeBlnkariybecT
edaymankarcat;fak;tam skmPaBRbtibti skmPaBvinieyaK nigskmPaBhirBab,Tan.
10 shRKasmYy bgajBIlMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibti skmPaBvinieyaK
nig skmPaBhirBab,Tan kglkNmYyEdlsmRsbbMputsMrab;GaCIvkmrbs;eK .
karcat;fak;tamskmPaB p;l;nUvBtmanEdlGaceGayGkeRbIR)as; vaytMlelI\TiBl
nskmPaBTaMgenH eTAelIsankarN_hirBavtrbs;shRKas nigeTAelIsac;R)ak;
nigsac;R)ak;Rbhak;RbEhlrbs;va)an. BtmanknwgGacRtUv)aneRbIsMrab;vaytMlnUv
TMnak;TMngKarvagskmPaBTaMgenaHpgEdr .
11 RbtibtikarEtmYy GacrYmman lMhUrsac;R)ak;EdlRtUv)aneKcat;fak;tamskmPaB
xusKa. ]TahrN_ eBlEdlmankarsgnbMNulCasac;R)ak;EdlmanTaMgkarR)ak;
nigR)ak;edImenaH karR)ak;GacRtUv)aneKcat;fak;CaskmPaBRbtibti ehIyR)ak;edIm
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TMBr 54
RtUvcat;fak;CaskmPaBhirBab,Tan.
kardak;bgajnr)aykarN_+lMhUrsac;R)ak;
skmPaBRbtibti
12 cMnYnnlMhUrsac;R)ak;ekIteLIgmkBIskmPaBRbtibtiCaktacglbgajCa KnwHmYyn
visalPaBRbtibtikarNamYyrbs;shRKas Edl)anbegItlMhUrsac;R)ak;RKb;RKan;sMrab;
TUTat;bMNul sMrab;rkSalTPaBRbtibtikarrbs;shRKas sMrab;TUTat;PaKlaPnig
sMrab;kareFVIvinieyaKTunfI edaymincaM)ac;R)aRsykareFVIhirBab,TanBIRbPBxageRkA.
BtmansIBIsmasPaKCak;lak;nlMhUrsac;R)ak;RbtibtiedIm edayrYmCamYYyBtmandT
eTot mansarRbeyaCn_kgkarBakrN_BIlMhUrsac;sMrab;karGnuvtnskmPaBRbtibti
naeBlGnaKt .
13 lMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibtikar CaGaTRtUv)anTajykmkBIskmPaB
nkarbegIt cMNUlcMbgrbs;shRKas. dUecHehIy lMhUrsac;R)ak;TaMgenaH CaTUeTA
KWCalTplBIRbtibtikar nig RBwtikarN_EdleFVIkarkMNt;ncMeNjbxatsuT .
xageRkamenH Ca]TahrN_nlMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibti
k- sac;R)ak;EdlTTYl)anBIkarlk;TMnijnigkarpl;Caesvakm
x- sac;R)ak;EdlTTYl)anmkBI R)ak;lk;sad fQl kMreCIgsar nig cMNUl
epSg.
K- sac;R)ak;cMNayeGay Gkpt;pg;TMnij nig esvakm
X- sac;R)ak;cMNayeGaynieyaCik nig R)ak;cMNayCMnYsnieyaCik
g- sac;R)ak;cMNUl nig cMNayrbs;shRKasFanara:b;rg cMeBaHkMrEdlRtUvbg; nig
kMrEdlRtUvTTYl FnlaP nig eKalneya)ayplRbeyaCn_epSgeTot .
c- sac;;R)ak;cMNaynigsac;R)ak;RtUv)ansgvijnBnelIR)ak;cMeNj evorElgEt
sac;R)ak;enaHminmanGtsBaaNCasac;R)ak;Edl)anmkBIskmPaBhirBab,Tan
nig skmPaBvinieyaK .
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TMBr 55
RbtibtikarxHdUcCakarlk;FatumYyneragcRk GacbegIncMeNj b xatEdlRtUv)andak;bBal

eTAkgkarkMNt;ncMeNjbxatsuT . EteTaHy:agNakeday lMhUrsac;R)ak;EdlTak;Tg
nwgRbtibtikarTaMgenaH RtUv)ancat;TukCalMhUrsac;R)ak;Edl)anmkBIskmPaBvinieyaK.
kardak;bgajnr)aykarN_lMhUrsac;R)ak; skmPaBvinieyaK
14- kareFVIkMNt;bgajedayELkBIKa nlMhUrsac;R)ak;Edl)anmkBIskmPaBvinieyaKman
sarsMxan;Nas; BIeRBaHlMhUrsac;R)ak;tMNag[visalPaBnxg;cMNayNamYyEdlRtUv
)aneFVIeLIgsMrab;CaFnFanedIm,IbegItcMNUlniglMhUrsac;R)ak;naeBlGnaKt.
xag
eRkamenHCa]TahrN_nlMhUrsac;R)ak;)anmkBIskmPaBvinieyaK
k- sac;R)ak;cMNaysMrab;TijRTB eragcRk nig htbkrN_ RTBskmGrUbiy nig
RTBskmryHeBlEvgepSgeTot. karcMNayTaMgenHrYmman karcMNay
TaMgLayEdlTak;TgnwgkarbegItfedImEdl)aneFVImUlFnkm
nig RTB
eragcRk nig htbkrN_EdlRtUv)ansagsg;edayshRKasxng .
x- sac;R)ak;TTYl)anBIkarlk; RTB eragcRknightbkrN_ RTBskmGrUbiy nig
RTBskmryHeBlEvgepSgeTot
K- sac;R)ak;buerRbTannigkMcIeGayeTAPaKIdT } eRkABIbuerRbTannigkMcIEdlRtUv
)aneFVIeLIgedaysabnhirBavtmYy }
X- sac;R)ak;TTYl)anBIkarTUTat;buerRbTan nig kMcI eGayeTAPaKIdT } eRkABI
buerRbTannigkMcIEdlRtUv)aneFVIeLIgedaysabnhirBavtmYy } .
karbgajnr)aykarN_lMhUrsac;R)ak; skmPaBhirBab,Tan
15- karkMNt;bgajdac;edayELknlMhUrsac;R)ak;Edl)anmkBIskmPaBhirBab,Tan man
sarsMxan;Nas; BIeRBaHvamanRbeyaCn_sMrab;Gkpl;mUlFndl;shRKas kgkarBakrN_
elIkMrEdlRtUvTTYl)anBIlMhUrsac;R)ak;naeBlGnaKt;. xageRkamenH Ca]TahrN_nlMhUr
sac;R)ak;Edl)anmkBIskmPaBhirBab,Tan
______________________________________________________________________________________
TMBr 56
kx-
sac;R)ak;)anmkBIkare)aHlk;PaKhun b lixitUbkrN_epSgeTot
sac;R)ak;cMNayeGaymas;hunTaMgLayedIm,ITij nig TUTat;PaKhunrbs;
shRKas
K- sac;R)ak;)anmkBIkare)aHlk; lixitbMNul bMNul lixit RkdasrUbiybN
bNbBaaM nig karxIryHeBlxIbEvgepSgeTot
X- karsgbMNulCasac;R)ak;
g- karTUTat;Casac;R)ak;edayGkCYlGclnRTBEdlmankicsna edIm,ICakarkat;
bnybMNulEdlenACMBak; ehIyEdlBak;BneTAnwgPtisnahirBavt.
karraykarN_GMBIlMhUrsac;R)ak;)anmkBIskmPaBRbtibti
16- shRKasmYyRtUveFVIkarraykarN_BIlMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibti
edayeRbI
viFIsaRspal;
EdlkgenaHlMdab;cMbgnsac;R)ak;cMNUl)annigcMNayRtUv)andak;Pab;mk CamYy .
17 viFIsaRsRbeyal EdlkgenaHcMeNjbxatsuTRtUv)aneFVIkarEkrsMrYl cMeBaHRbtibtikar
TaMgLayNaEdlminmanlkNCasac;R)ak; karBnarbbgrncMNUl b cMNayCa
sac;R)ak;rbs;skmPaBRbtibtinaeBlGtItbGnaKtkal nig FatuncMNUlbcMNayEdl
RtUv)anbBalCamYylMhUrsac;R)ak;nkarvinieyaKbhirBab,Tan minEmnCaviFIsaRs
EdlRtUv)anGnuBaateGayeRbIkgsg;darenHeT .
18 viFIsaRspal;pl;BtmanEdlmanRbeyaCn_kgkareFVIkar)a:n;sanBIlMhUrsac;R)ak;naeBl
GnaKt ehIyEdlminGacGnuvt)ankgviFIsaRsRbeyal. tamkarGnuvtviFIsaRspal;
BtmansIBIlMdab;cMbgnsac;R)ak;cMNUl nig cMNaydulpgEdr TaMg)anmkBI
k- karkt;RtaKNenyrbs;shRKas
x- karEkrsMrYlkarlk; fedImlk; cMNUlkarR)ak;nigcMNUlRbhak;RbEhl
nwgkarR)ak; nig cMNaykarR)ak;nigkarcMNayRbhak;RbEhlnwgkarR)ak;
cMeBaHsabnhirBavtmYy nigFatudTeTotkgr)aykarN_lTpleTAelI
______________________________________________________________________________________
TMBr 57
! bMErbMrYlkgkMLgeBlnkariybriecTnsniFi nig RbtibtikarncMNUl

nig cMNay
@ FatuEdlminmanlkNCasac;R)ak;epSg
# FatuepSg
Edl\TiBlnsac;R)ak;KWCalMhUrsac;R)ak;n
karvinieyaK b karpl;hirBab,Tan.
karraykarN_GMBIlMhUrsac;R)ak;)anmkBIskmPaBvinieyaKnig hirBab,Tan
19 shRKasmYyRtUvEteFVIkarraykarN_GMBIlMdab;cMbgnsac;R)ak;cMNUl nig cMNaydul
Edl)anmkBIskmPaBvinieyaKnighirBab,Tan eGay)andac;edayELkBIKa elIkElg
EtvisalPaBnlMhUrsac;R)ak;Edl)anEcgkgkfaxN 21 nig 22 EdlnwgRtUv)an
eFVIkarraykarN_edayEpkelImUldancMNUlnigcMNaysuT .
karraykarN_GMBIlMhUrsac;R)ak;tammUldancMNUlnigcMNaysuT
20 karGnuvtn_tammUldancMNUlnigcMNaysuT
KWmanEt\TiBlsuTnRbtibtikar b
karerobcMEdlmanlkNhirBavteT EdlRtUv)aneFVIkarraykarN_. sac;R)ak;cMNUlnig
cMNaydul RTBskmnigRTBGkm TaMgGs;enHminRtUv)aneFVIkarraykarN_eLIy .
21 lMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibti skmPaBvinieyaKbskmPaBhirBab,Tan
RtUv)aneFVIkarraykarN_edayEpktammUldancMNUlnigcMNaysuT
k- sac;R)ak;cMNUlnigcMNaykgnamGtifiCn enAeBlEdllMhUrsac;R)ak;qHbBaaMg
BIskmPaBrbs;GtifiCn
ehIyEdlskmPaBTaMgenaHminEmnCaskm
PaBrbs;shRKaseLIy
x- sac;R)ak;cMNUlnigcMNaycMeBaHFatuEdlGacTTUYlpl)anrhs mancMnYnFM nig
kgryeBlxI .
22 ]TahrN_nsac;R)ak;cMNUlnigcMNay Edl)anEcgenAkgkfaxN 21 cMNuc k KW
______________________________________________________________________________________
TMBr 58
kxK-
karTTYlsal;nigkarTUTat;vijnR)ak;beBaIrcrnrbs;FnaKar
mUlniFiEdlrkSaTuksMrab;GtifiCnedayshRKasvinieyaKTunmYy
)anRbmUlfCYlCMnYsmas;RTBsm,tinigbg;fCYleTAeGaymas;RTB .
]TahrN_nsac;R)ak;cMNUlnigcMNay EdlEcgenAkgkfaxN 21 cMNuc }x} KWCakareFVI

buerRbTan nig karTUrTat;eLIgvijn
k- cMnYnR)ak;edImEdlBak;BneTAnwgbN\NTanrbs;GtifiCn
x- karTijnigkarlk;nkarvinieyaK
K- kMcIryeBlxIepSg ]TahrN_ kMcITaMgLayNaEdlmanryeBlkMNt;ticCagbesI3Ex
23 lMhUrsac;R)ak;TaMgLayNaEdl)anmkBIskmPaBnImYy nsabnhirBavtdUcxageRkam
RtUveFVIkarraykarN_edayEpktammUldancMNUlnigcMNaysuT
k- sac;R)ak;cMNUlnigcMNay sMrab;karTTYlyknigkarTUrTat;eLIgvijnR)ak;dMkl;kg
kariybriecTkMNt;efrmYy
x- kardak;R)ak;dMkl;nigkardkR)ak;dMkl;vijrbs;sabnhirBavtnana
K- R)ak;buerRbTannigR)ak;kMcIrbs;GtifiCnnigkarTUrTat;eLIgvij cMeBaHR)ak;buerRbTannigR)ak;
kMcITaMgenaH .
lMhUrsac;R)ak;nrUbiybNbreTs
24 lMhUrsac;R)ak;Edl)anmkBIRbtibtikarCarUbiybNbreTs RtUv)ankt;RtaenAkgr)ay
karN_rbs;shRKasCarUbiybNkgRsuk edayRsbeTAtamcMnYnrUbiybNbreTsEdl
)anbrtamGRtabrR)ak;rvagrUbiybNkgRsuknigrUbiybNbreTs nakariybriecTnlMhUr
sac;R)ak;enaH .
25 lMhUrsac;R)ak;nbuRtsm<neRkARbeTs RtUv)anbrtamGRtabrR)ak;rvagrUbiybNkgRsuk
nigrUbiybNbreTsnakariybriecTnlMhUrsac;R)ak;enaH .
26 lMhUrsac;R)ak;EdlCarUbiybNbreTs RtUv)anbrtamGRtabrR)ak;EdlsmRsbtam
______________________________________________________________________________________
TMBr 59
GRtaCak;Esg. ]TahrN_dUcCaGRtabrR)ak;CamFmkgkariybriecTRtUv)aneRbIR)as;
sMrab;kt;Rta nUvRbtibtikarnrUbiybNbreTs b brrUbiybNbreTsEdlCabuRtsm<nenaH
enAkgdMeNIkarlMhUrsac;R)ak; . eTaHbICay:agNakedayksg;darenH min)anGnuBaat
eGayeRbIGRtabrR)ak;
nakariybriecTntaragtulkarenAeBlbrlMhUrsac;R)ak;n
]btmkFnbreTseLIy .
27 tMlnsac;R)ak;nigsac;R)ak;Rbhak;RbEhlEdlrkSaTukCarUbiybNbreTs nwgbrenA
edImnigcugkariybriecTedaysarbMErbMrYlnGRtabrR)ak;.
PlcMeNjnigxat
minc,as;las; Edl)anmkBIbMErbMrYlGRtabrR)ak;nkarbrrUbiybNbreTs minEmnCa
lMhUrsac;R)ak;eLIy. eTaHbICay:agNakeday plb:HBal;nbMErbMrYlGRtabrR)ak;
cMeBaHsac;R)ak;nigsac;R)ak;Rbhak;RbEhlEdlrkSaTukCarUbiybNbreTs KWRtUv)aneFVI
karraykarN_enAkgr)aykarN_lMhUrsac;R)ak; edIm,Iprpgsac;R)ak; nig sac;R)ak;
Rbhak;RbEhlenAedIm nig cugkariybriecT. cMnYnenH KWRtUv)anbgajdac;edayELk
BIKarvaglMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibtikar skmPaBvinieyaK nig
skmPaBhirBab,Tan dUcCa Fatunkarprpgrvagsac;R)ak;nigsac;R)ak;Rbhak;RbEhl
enAedIm nig cugkariybriecT. varab;bBalTaMgPaBxusKapgEdr RbsinebIlMhUr
sac;R)ak;Edl)anmkBIskmPaBRbtibtikar skmPaBvinieyaK nig skmPaBhirBab,Tan
RtUv)an eFVIkarraykarN_enAcugkariybriecTnGRtabrR)ak;.
FatuBiess
28 lMhUrsac;R)ak;rYmCamYyFatuBiess RtUv)ancat;fak;fa CaFatuEdl)anmkBIskmPaB
Rbtibtikar skmPaBvinieyaK b skmPaBhirBab,Tan EdlsmRsbehIyEdlRtUv)aneFVI
kMNt;bgajdac;edayELk.
29 lMhUrsac;R)ak;rYmCamYyFatuBiess RtUv)aneFVIkMNt;bgajdac;edayELk CaFatuEdl
)anmkBIskmPaBRbtibtikar skmPaBvinieyaKbskmPaBhirBab,Tan enAkgr)ay
karN_lMhUrsac;R)ak; edIm,Ipl;PaBgayRsYlniggayyl;dl;GkeRbIR)as;cMeBaHlkN
______________________________________________________________________________________
TMBr 60
nigplb:HBal; naeBlbcb,nnigeBlGnaKtnlMhUrsac;R)ak;rbs;shRKas.
karR)ak;nigPaKlaP
30 lMhUrsac;R)ak;Edl)anmkBIkarR)ak;nigPaKlaPcMNUlnigcMNaynFatunImYy RtUv)an
eFVIkMNt;bgajdac;edayELkBIKa. FatunImYy RtUvEtcat;fak;enAkglkNsuIKa
BIRKamYyeTARKamYyeTot TaMgenAkgskmPaBRbtibtikar skmPaBvinieyaKbkg
skmPaBhirBab,Tan.
31 cMnYnsrubnkarR)ak;EdlRtUvcMNaykgkariybriecTmYy
RtUv)ankMNt;bgajenAkg
r)aykarN_lMhUrsac;R)ak;
faetIvaRtUv)anTTYlsal;faCacMNayEdlmancuHenAkg
r)aykarN_ lTpl b kRtUv)aneFVImUlFnkmEdlCaEpkmYynfedImrbs;RTBskm.
32 karR)ak;EdlRtUvcMNay nig karR)ak;nigPaKlaPEdlRtUvTTYl CaFmtaRtUvcat;fak;Ca
lMhUrsac;R)ak;Edl)anBIskmPaBRbtibtkarrbs;sabnhirBavtmYy. karR)ak;EdlRtUv
cMNay nig karR)ak;nigPaKlaPEdlRtUvTTYlRtUvcat;fak;fa CalMhUrsac;R)ak;Edl)an
mkBIskmPaBRbtibtikarsMrab;RbePTepSgrbs;shRKas BIeRBaHvacUlrYmkgkarkMNt;
nUvR)ak;cMeNj nig xatsuT.
33 PaKlaPEdl)ancMNay RtUvcat;fak;fa CalMhUrsac;R)ak;Edl)anmkBIskmPaB
hirBab,Tan BIeRBaHvaCafedImEdl)anmkBIFnFanhirBavt.
BnelIR)ak;cMeNj
34 lMhUrsac;R)ak;EdlekIteLIgBIBnelIR)ak;cMeNj RtUvkMNt;bgajdac;edayELk nig RtUv
)ancat;fak;fa CalMhUrsac;R)ak;Edl)anmkBIskmPaBRbtibtikar luHRtaEtFatuenaH
RtUv)an kMNt;Cak;lak;CamYynwgskmPaBhirBab,Tan nig skmPaBvinieyaK.
35 BnelIR)ak;cMeNj ekItmanelIRbtibtikarNaEdleFVIeGaylMhUrsac;R)ak;ekIneLIgeday
cat;fak;CaskmPaBRbtibtikar skmPaBvinieyaKbskmPaBhirBab,Tan enAkgr)ay
karN_ lMhUrsac;R)ak;. xNHEdlkarcMNayelIBnRtUv)ankMNt;eTAtamskmPaB
______________________________________________________________________________________
TMBr 61
vinieyaK b skmPaB hirBab,Tan lMhUrsac;R)ak;BnEdlBak;BnCaerOyEtgEtminGac

eFVIkarkMNt;)aneLIy ehIyGacnwgekIteLIgenAkgkariybriecTxusKaBIRbtibtikaredIm
nlMhUrsac;R)ak;eTotpg. dUecH karcMNaylIBn CaFmtaRtUv)ancat;fak;CalMhUr
sac;R)ak;Edl)anmkBIskmPaBRbtibtikar. eTaHbICay:agNa enAeBlEdlvaGaceFVIkar
kMNt;)annUvlMhUrsac;R)ak;Bn CamYynwgRbtibtikarnImYy ehIyEdleFVIeGay
lMhUrsac;R)ak;ekIneLIg edaycat;fak;CaskmPaBvinieyaKbskmPaBhirBab,Tan lMhUr
sac;R)ak;Bn kRtUv)ancat;fak;faCaskmPaBvinieyaKbskmPaBhirBab,Tan smRsb
pgEdr. enAeBlEdllMhUrsac;R)ak;BnRtUv)ancat;TukenAkglMdab;nskmPaBeRcInCag
mYy enAeBlenaHcMnYnsrubnkarcMNayelIBnTamTareGayeFVIkMNt;bgajeLIg .
karvinieyaKenAkgbuRtsm<n smaKm nig sm<nGaCIvkm
36 enAeBlEdlKNenysMrab;karvinieyaKenAkgsmaKm bRkumhunpl;]btmkFnsMrab;
dMeNIrkaredayeRbIR)as;nUvviFIsaRsRTBmas;bviFIsaRsfedIm } ]TahrN_vinieyaKin
kMNt; karraykarN_enAkgr)aykarN_lMhUrsac;R)ak;cMeBaHlMhUrsac;R)ak;rvagrbs;xn
nig rbs;GkTTYl)ankar vinieyaK } cMeBaHPaKlaP nig buerRbTan.
37 shRKasmYyEdlraykarN_fa xncab;GarmN_kgkicdMeNIkarsm<nGaCIvkm RKb;RKg
rYmKaedayeRbIviFIsaRssmamaRt edayrYmbBalTaMgr)aykarN_lMhUrsac;R)ak;rYmKa
smamaRtPaKhunenAkglMhUrsac;R)ak;nsm<nGaCIvkmRKb;RKgrYmKa . shRKasEdl
raykarN_BIkarcg;eFVIEbbenH RtUveRbIviFIsaRsRTBCamas; edayrYmmanr)aykarN_
lMhUrsac;R)ak;EdllMhUrsac;R)ak;TaMgenaH RtUveFVIeLIgtMrUveTAtamkarvinieyaKenAkg
sm<nGaCIvkmRKb;RKgrYmKanigkarEckcaynigcMNay-cMNUl rvagsmaCiksm<nGaCIvkm
rYmKarbs;shRKasenaH .
lTkmnigkare)aHbg;ecalnUv]btmkFnnigGgPaBGaCIvkmepSg
38 lMhUrsac;R)ak;srubEdlekIteLIgBIlTkm
nigBIkare)aHbg;ecalnUv]btmkFnb
______________________________________________________________________________________
TMBr 62
GgPaBGaCIvkmepSgRtUvkMNt;bgajedayELknigcat;fak;CaskmPaBn karvinieyaK.
39 shRKasRtUvkMNt;bgajCarYm
TaMgenAkgTidPaBCalTkmnigkare)aHbg;ecalnUv
]btmkFnbGgPaBGaCIvkmepSgenAkgkariybriecTnImYydUcxageRkam
k- karTijsrub b tMltbsgnkare)aHbg;ecal
x>RbPaKnkarTij nig tMltbsgnkare)aHbg;ecal tammeFa)aynsac;R)ak; nig
sac;R)ak;Rbhak;RbEhl
K>cMnYnnsac;R)ak; nig sac;R)ak;Rbhak;RbEhl enAkg]btmkFnbGgPaBGaCIvkm
Edl )anmkbEdle)aHecal
X>cMnYnnRTBskmnigRTBGkmEdlminEmnCasac;R)ak; nig sac;R)ak;Rbhak;RbEhl
enAkg]btmkFnbGgPaBGaCIvkm Edl)anmkbEdle)aHecaleday)aneFVIkarsegb
tamEpkcMbgnImYy
40 karbgajdac;edayELknlMhUrsac;R)ak;
b:HBal;dl;lTkmnigkare)aHbg;ecaln
]btmkFnnigGgPaBGaCIvkmepSgeGayeTACaFatueKal CamYyKanwgkardak;bgaj
dac;edayELkncMnYnRTBskmnigRTBGkmEdl)anmkbEdle)aHecal EdlCYyeGay
)andwgnUvlkNEdlEbkKarbs;lMhUrsac;R)ak;TaMgenaH BIlMhUrsac;R)ak;Edl)anmkBI
skmPaBRbtibtikar skmPaBvinieyaK nig skmPaBhirBab,TanepSg. lMhUr
sac;R)ak;Edlb:HBal;edaykare)aHbg;ecal minRtUvdkecjBIFatuepSgnlTkm eT.
41 cMnYnsrubnsac;R)ak;cMNay nig cMNUldUcCaTijbtMltbsgEdl)anBIkarlk;RtUv)an
raykarN_enAkgr)aykarN_lMhUrsac;R)ak;suTnsac;R)ak; nig sac;R)ak;Rbhak;RbEhl
Edl)anmk b Edle)aHecal.
RbtibtikarminEmnsac;R)ak;
42 RbtibtikarvinieyaKnighirBab,Tan EdlmintMrUveGayeRbIR)as;sac;R)ak; nig sac;R)ak;
Rbhak;RbEhl RtUv)andkecjBIr)aykarN_lMhUrsac;R)ak;. RbtibtikarTaMgenH RtUv
)aneGaydak;kMNt;bgajenAkgkEngNamYynr)aykarN_hirBavt enAkgmeFa)ay
______________________________________________________________________________________
TMBr 63
Edlpl;eGaynUvRKb;BtmanBak;BnGMBIskmPaBvinieyaKnigskmPaBhirBab,Tannana.
smasPaKnsac;R)ak;nigsac;R)ak;Rbhak;RbEhl
43 shRKasmYyRtUvkMNt;bgajnUvsmasPaKnsac;R)ak; nig sac;R)ak;bhak;RbEhl nig
RtUvbgajnUvkarprpgncMnYnenAkgr)aykarN_lMhUrsac;R)ak; CamYynwgFatusmmUlEdl
)anraykarN_ enAkgtaragtulkar.
44 shRKasmYyRtUveFVIkMNt;bgajnUveKalneya)ay EdleK)anGnumtenAkgkareFVIkMNt;
nUvsmasPaBnsac;R)ak;nigsac;R)ak;Rbhak;RbEhl.
45 karb:HBal;nbMErbMrYlNamYyenAkgeKalneya)ay sMrab;eFVIkarkMNt;nUvsmasPaK
nsac;R)ak;nigsac;R)ak;Rbhak;RbEhl ]TahrN_dUcCa bMErbMrYlenAkgcMNat;fak;
n]bkrN_hirBavtBImun Edl)ancat;TukCaEpkmYyncegamvinieyaKrbs;shRKas
RtUv)aneFVIkarraykarN_.
kardak;bgajepSg
46 shRKasmYyRtUveFVIkMNt;bgaj edayPab;CamYynUvkarGtaFib,ayrbs;fak;RKb;RKg
nig smtulsac;R)ak;nigsac;R)ak;Rbhak;RbEhlEdlrkSaTukedayshRKas ehIyEdl
minEmnsMrab;kareRbIR)as;edayRkumeLIy.
47> mankaleTsepSgEdlsmtulnsac;R)ak;nigsac;R)ak;Rbhak;RbEhl EdlrkSaTuk
edayshRKasminEmnsMrab;eRbIR)as;edayRkumeLIy.
]TahrN_edayrab;bBal
nUvsmtul nsac;R)ak;nigsac;R)ak;Rbhak;RbEhlrkSaTukedayGkpl;]btmFnsMrab;
RbtibtikarenAkgRbeTsEdlRtYtBinitBIkaredaHdUrbkardak;kMritRsbc,ab;epSg EdlenA
eBlenaHsmtulnGkpl;]btmkFnedImnig]btmkFnepSgeTot mindak;eGayeRbI
nUvBtmanTaMgenHCaTUeTAeLIy.
fcUlCaFrman
48 sg;darKNenykm<CaenH )ankayCaRbtibtikarN_sMrab;erobcMr)aykarN_hirBavtn
ral;GgPaBhirBavtcab;epImBIbeRkay>>>>>>>>>>>>>. GgPaBhirBavtEdlmankarGnuvtn_mun
RtUv)anTTYlkarKaMRT nig elIktwkcit.
______________________________________________________________________________________
TMBr 64
]bsm<n1
r)aykarN_lMhUrsac;R)ak;sMrab;shRKasEdlminEmnCasabn hirBavt
]bsm<nRKan;EtCakarbgajbEnmEtb:ueNaHehIyminEmnCaTMrg;nsg;dareLIy. eKal
bMNgn]bsm<nKWbgajnUvkarGnuvtn_mYynsg;daredIm,ICYydl;karbBaak;nUvGtnyrbs;va.
]TahrN_TaMgLaybgajEtcMnYnkgRKafI.
cMnYnEdlTak;TgkgRKamun kRtUv)an
TamTareGaybgajpgEdr.
BtmanEdl)anmkBIr)aykarN_lTpl nigtaragtulkarRtUv)anpl;eGayedIm,I bgaj
faetIehtudUcemc)anCar)aykarN_lMhUrsac;R)ak;RtUv)anelIkykmkeRbI.
BtmanbEnmxageRkam kCab;Tak;TgpgEdrsMrab;karerobcMnUvr)aykarN_lMhUrsac;R)ak;
PaKhunTaMgGs;n]btmkFnRtUv)anTijkgtMl $590 . tMln RTBskm nig
RTBGkm Edl)anTijsntdUcxageRkam
sniFi
100
KNnIRtUvTTYl
100
sac;R)ak;
40
RTB eragcRknightbkrN_
650
KNnIRtUvsg
100
bMNulryeBlEvg
200
$250)anmkBIkare)aHpSayncMnYnbNPaKhun nig $250eTot)anmkBIkMcIryeBl
Evg.
cMNaykarR)ak;cMnYn $400 Edl $170CacMNaykgRKabcb,n ehIycMNaykarR)ak;
$100 rbs;RKamunkRtUv)anTUrTat;kgRKabcb,npgEdr.
PaKlaPEdl)ansgeTAmas;PaKhunmancMnYn $1200
bMNulBnedImRKamancMnYn $1000 nigcugRKacMnYn $400. enAkgRKacMnYnTwkR)ak;Bn
$200 RtUv)aneKpl;eGaybEnm. Bnkat;TukeTAelIPaklaPEdl)anTTYlcMnYn$100.
______________________________________________________________________________________
TMBr 65
RTB eragcRknightbkrN_ Edl)anTijenAkgRKanUvtMlsrub $1250Edl $900 )an

TijedaymeFa)ayCYl nig TUrTat;edaysac;R)ak; $;350 eTAelIkarTijRTB eragcRk nig
htbkrN_TaMgenaH .
eragcRkmantMledIm $80 nigrMelaHsamacy $60 RtUv)anlk;tMl $20.
KNnIRtUvTTYl enAcugRKan 20 X2 rYmbBalTaMgkarR)ak;GacTTYl)an $100 pgEdr.
r)aykarN_lTplrYmbBalKasMrab;cugkariybriecT 20X 2
$30>650
lk;
fedImlk;
26>000
cMeNjdul
rMelaH
cMNayrda)alnigcMNaylk;
cMNaykarR)ak;
cMNUl)anmkBIkarvinieyaK
xatBIkarbrR)ak;breTs
cMeNjmuneBlbg;BnnigFatuBIess
4>650
450
910
400
500
40
3>350
FatuBiessbNalmkBIeRKaHmhnrayTwkCMnn;
180
R)ak;cMeNjsuTbnab;BIdkFatuBiess
BnelIR)ak;cMeNj
3>530
300
R)ak;cMeNjsuT
3>230
______________________________________________________________________________________
TMBr 66
taragtulkarrYmbBalKaenAcugkariybriecT 20X 2
20X 2
20X 1
RTBskm
KNnIRtUvTTYl
sniFi
plbRtvinieyaK
RTB eragcRk nightbkrN_
rMelaHsmacy
410
1>900
1>000
2>500
$3>730
1>450
160
1>200
1>950
2>500
$1>910
1060
RTB eragcRk nig htbkrN_suT
2>280
850
RTBskmsrub
KNnIRtvbg;
karR)ak;RtUvbg;
BnR)ak;cMeNjRtUvbg;
bMNulryHeBlEvg
250
230
400
2>300
1>890
100
1>000
1>040
RTBGkmsrub
3>180
4>030
8>090
6>660
RTBGkm
RTBrbs;mas;PaKhun
edImTunPaKhun
1>500
1>250
______________________________________________________________________________________
TMBr 67
cMeNjrkSaTuk
RTBrbs;mas;PaKhunsrub
srubbMNulnigRTBrbs;mas;PaKhun
3>410
4>910
8>090
1>380
2>630
6>660
r)aykarN_lMhUrsac;R)ak;
20X 2
sac;R)ak;)anmkBIskmPaBRbtibtikar
sac;R)ak;TTYlBIGtifiCn
sac;R)ak;cMNayeTAeGayGkpt;pg;nignieyaCik
30>150
27>600
sac;R)ak;)anmkBIRbtibtikar
cMNaykarR)ak;
cMNayelIkarbg;BnelIR)ak;cMeNj
2>550
270
900
sac;R)ak;muneBldkFatuBiess
sac;R)ak;cMNayelIeRKaHmhnrayTwkCMnn;
1>380
180
sac;R)ak;suT)anmkBIskmPaBRbtibtikar
sac;R)ak;)anmkBIskmPaBvinieyaK
karTijnUvRkumhunbuRtsm<n X sac;R)ak;TijsuT
kMnt;sMKal; k
karTijRTB eragcRknig htbkrN_
1>560
550
350
______________________________________________________________________________________
TMBr 68
kMnt;sMKal; x
sac;R)ak;TTYlBIkarlk; sMParHbrika
karR)ak;)anTTYl
PaKlaP)anTTYl
20
200
200
sac;R)ak;suTEdl)aneRbIR)as;kgskmPaBvinieyaK
480
lMhUrsac;R)ak;Edl)anmkBIskmPaBhirBavt
sac;R)ak;TTYlBIkare)aHpSayedImTunPaKhun
sac;R)ak;)anmkBIkMcIryeBlEvg
karTUTat;bMNulelImUlFnBIkarCYl
cMNayelIPaKlaP
250
250
90
1>200
sac;R)ak;suTEdl)aneRbI;kgskmPaBhirBab,Tan
790
kMeNInsuTnsac;R)ak;nigsac;R)ak;Rbhak;RbEhl
sac;R)ak;nigsac;R)ak;Rbhak;RbEhledImRKa
kMnt;sMKal; K
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlcugRKa
kMnt;sMKal; K
290
120
410
______________________________________________________________________________________
TMBr 69
kMNt;sMKal;cMeBaHr)aykarN_lMhUrsac;R)ak;
k>
karTijRkumhunbuRtsm<n
]btmkFn XRtUv)anTijenAkgRKa. tMlnRTBskmnigRTBGkmmandUcxag eRkam

sac;R)ak;
sniFi
KNnIRtUvTTYl
KNnIRtUvbg;
bMNulryHeBlEvg
40
100
100
650
100
200
srubtMlTij
dk sac;R)ak;n]btmkFn X
590
40
sac;R)ak;)anmkBIkarTij
sac;R)ak;TijsuT
550
x>

enAkgRKa RTB eragcRk nig htbkrN_RtUv)anTijenAktMlsrubcMnYn $ 1>250
ehIyEdl $900 RtUv)anTijedaymeFa)aynmUlFnBIkarCYlnigTUrTat; Casac;R)ak;
cMnYn $350 edIm,ITijnUvRTB eragcRknig htbkrN_.
______________________________________________________________________________________
TMBr 70
K>
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlrYmmansac;R)ak;kgdnigsac;R)ak;enAFnaKar nigkar
vinieyaKeTAelI]bkrN_TIpSarhirBavt. sac;R)ak;nigsac;R)ak;Rbhak;RbEhl )anbBal
kgr)aykarN_ lMhUrsac;R)ak;EdlmanenAkgtaragtulkarN_dUcxageRkam
sac;R)ak;kgdnigsac;R)ak;enAFnaKar
20X2
40
20 X 1
25
karvinieyaKTunryeBlxI
370
135
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlnr)aykarN_mun
\TiBlnbMlas;brGRtabrR)ak;
410
-
160
40
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlkMNt;eLIgvij
410
120
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlenAcugkariybriecT rYmbBalTaMgR)ak;beBaIenA
FnaKarcMnYn 100 kan;kab;edayRkumhunbuRtsm<nEdlminGacepr)an edayesrIeTAkan;Rkum
hunGaNaBa)alBIeRBaHEtkarkMNt;dtwgEtgeTAelIkaredaHdUrrUbbiybN. sm<nRkumhunman
nUvlTPaBkMcIEdlmin)andkcMnYn 2000 ehIyEdl 700 GacnwgRtUv)aneRbIR)as;edIm,Ikar
BRgIkenAeBlGnaKtEtb:ueNaH.
______________________________________________________________________________________
TMBr 71
]bsm<n2
r)aykarN_lMhUrsac;R)ak;sMrab;sabnhirBavt
]bsm<nRKan;EtCakarbgajbEnmEtb:ueNaH ehIyminEmnCaEpkmYynTMrg;nsg;dar
eLIy.eKalbMNgn]bsm<n KWbgajnUvkarGnuvtn_mYynsg;daredIm,ICYydl;karbBaak;nUv
Gtnyrbs;va.
]TahrN_TaMgLaybgajEtcMnYnkgRKafIb:ueNaH. cMnYnEdlTak;TgkgkMLgeBlmun
kRtUv)an tMrUveGaybgajpgEdr.
20X2
lMhUrsac;R)ak;)anmkBIskmPaBRbtibtikar
cMNUlkarR)ak;nigcMNUldTeTot
cMNaykarR)ak;
karTTYlmkvijeTAelIbMNulEdl)ane)aHbg;
sac;R)ak;TUTat; eTAelInieyaCiknigGkpt;pg;
cMeNjRbtibtikarN_muneBlpas;brRTBskmRbtibtikarN_
kMeNIntMhycMeBaHRTBskmRbtibtikarN_
kMeNInsuTcMeBaHR)ak;beBaIenAFnaKar
kMeNInsuTcMeBaHkMcI
kMeNInsuTcMeBaH\NTyCabN\NTan
kMeNInsuTcMeBaHbNFanakMBugcracr
428>447
23>463
237
997
4>224
416
288
360
120
______________________________________________________________________________________
TMBr 72
kMeNIntMhycMeBaHbMNulRbtibtikarN_
kMeNInR)ak;kk;BIGtifiCn
sac;R)ak;suT)anmkBIskmPaBRbtibtikarmuneBlbg;Bn
elIR)ak;cMeNj
cMNayelIBnRJ)ak;cMeNj
sac;R)ak;suT)anmkBIskmPaBRbtibtikar
400
3>440
100
43>340
lMhUrsac;R)ak;suT)anmkBIskmPaBvinieyaKTun
karlk;nUv]btmkFn Y
PaKlaPTTYl)an
karR)ak;TTYl)an
sac;R)ak;TTYlBIkarlk;nUvbNFanavinieyaKTun
TijbNFanavinieyaKTun
TijRTB eragcRk nightbkrN_
50
200
300
1>200
600
500
sac;R)ak;suT)anmkBIskmPaBvinieyaKTun
650
lMhUrsac;R)ak;)anmkBIskmPaBhirBab,Tan
karecjpSayelIbMNulbnab;bnSM
karTUrTat;eLIgvijnbMNulbnab;bnSM
1>000
200
______________________________________________________________________________________
TMBr 73
karecjpSayelIPaKhunEdlmansiTTTYlPaKlaPmuneKeday
Gkpl;]btmkFn
800
tMhykgkMcIepSgeTot
cMNayelIPaKlaP
1>000
400
sac;R)ak;suT)anmkBIskmPaBhirBab,Tan
\TiBlbMErbMrYlGRtakarR)ak;elIsac;R)ak;nigsac;R)ak;Rbhak;RbEhl
200
600
kMeNInsuTcMeBaHsac;R)ak;nigsac;R)ak;Rbhak;RbEhl
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlenAedImRKa
4>790
4>050
sac;R)ak;nigsac;R)ak;Rbhak;RbEhlcugRKa
8>840
______________________________________________________________________________________
TMBr 74
sg;darKNenykm<Ca 8
cMeNjbxatsuTkgRKa - kMhusCamUldan
nigkarpas;breKalneya)ayKNeny
buBVkfa
sg;darKNenykm<Ca TIR)aMbI }s>K>k> 8} elIkeLIgBItMrUvkarcuHbBaIKNeny nigkarbgaj
BIFatucMNUlnigcMNay kMhusCamUldan karpas;breKalneya)ayKNeny nig karpas;brkar
)a:n;sanKNeny . enHKWCatMrUvkarnc,ab;km<CaEdl)anEcgfa r)aykarN_hirBavtrbs;RKb;
GgPaBKNeny dUcmanEcgkgc,ab; tUvEterobcMeLIgedayGnuelameTAtamsg;darKNeny
GnrCati. ehtudUecHehIyeTIb :s>K>k> 8} enHmandak;bBalral;kfaxN Bak;BnTaMgLay
EdlmanEcgenAkgsg;darKNenyGnrCatiTIR)aMbI }s>K>G> 8}. sg;darenHtUv)anerobcMeGay
BisarEfmeTot eday)anrYmbBalTaMgksaredImsMxan; nigkarENnaMkarGnuvtn_sg;darenHenAkg
RbeTskm<Ca .
ral;FatucMNUlnigcMNaytUv)andak;rYmbBaleTAkglTplcMeNjbxatsuT elIkElgEtsg;darepSg
eTottMrUvepSgBIenH . r)aykarN_lTplRtvbgajdac;edayELkBIKanUvcMNUl nigcMNaynFatu
Fmta nigFatuvisamBa.
karpas;breKalneya)ayKNenyKWsmRsb RbsinebIkarpas;brTaMgenHtMrUvedayc,ab; b eday
sg;darKNenykm<Ca .
kMhusCamUldanenAkgkariybriecTmun KWCakMhusFMdMuEdleFIVeGayr)aykarN_hirBavtnkariybriecT
munminGaccat;TukfaCar)aykarN_EdlGaceCOTukcit)anteTAeTot .
kMhusCamUldannigkarpas;breKalneya)ayKNeny tUvraykarN_edayeFVIniytkmelIR)ak;
cMeNjbgredImRKankariybriecTbcb,n nigeFVIkarEkERbBtmaneRbobeFobrbs;kariybriecTmun
kgkrNIEdlGaceFVIeTA)an . manCMerIsmYyepSgeTotEdl)anGnuBaatsMrab;karpas;breKal
neya)ayKNeny
KwenAeBlEdleKminGackMNt;)anedaysmehtuplnUvcMnYntYelxnkareFVI
niytkmEdlBak;BneTAnwgkariybriecTmun. enAkgkrNIenH lTplnniytkmtUv)ankMNt;bgaj
__________________________________________________________________________________________
TMBr 75
dac;edayELkenAkgr)aykarN__lTplnkariybriecTbcb,n
ehIyEdlCaEpkmYynlTpl
cMeNj bxatsuT nigtYelxeRbobeFobmintUv)aneFIVkarkMNt;eLIgvijeLIy .
\TiBlnkarpas;brkar)a:n;sanKNeny tUv)andak;rYmbBaleTAkglTplcMeNjbxatsuTkg
kariybriecTEdlmankarpas;br RbsinebIkarpas;brenHb:HBal;RtwmEtkariybriecTEdlmankarpas;
br bkkgkariybriecTEdlmankarpas;brnigkariybriecTxagmux RbsinebIkarpas;brenHb:HBal;
kariybriecTTaMgBIr.
lkxNtMrUvnkarkMNt;bgaj rYmman lkNnigcMnYntYelxnImYynFatuvisamBa kMhusCamUldan
nigkarpas;breKalneya)ayKNeny bkarpas;brkar)a:n;sanKNeny. lkxNtMrUvnkar
kMNt;bgajkrYmbBalpgEdrnUvlkN nigcMnYntYelxnFatuBiessncMNUlnigcMNayBIskmPaB
Fmta EdlTMhM lkN bkarekIteLIgrbs;va eFVIeGaykarkMNt;bgajenaHcaM)ac;enAkgkarBnl;BI
lTplRbtibtikarrbs;shRKas .
sg;darenHeRbIR)as;vaksB :shRKas : KWsMedAeTAelIRKb;GgPaBKNenyTaMgGs; EdltUv)an
tMrUveGayerobcMr)aykarN_hirBavtedayGnuelameTAtamsg;darKNenykm<Ca .
kmvt
kmvtnsg;darenHKWedIm,ItMrUvBIkareFVIcMNat;fak; karkMNt;bgaj nig karkt;RtaKNenyelI
FatumYycMnYnenAkgr)aykarN_lTpl edIm,IeGayshRKasTaMgGs;erobcM nigbgajr)aykarN_
lTpltammUldaneKalkarN_GcinyPaB . kmvtenH CYyelIkkMBs;lTPaBnkareRbobeFob
r)aykarN_hirBavtrbs;shRKas CamYynwgr)aykarN_hriBavtnkariybriecTmunnigCamYynwg
r)aykarN_hirBavtrbs;shRKasdTeTot. dUecHehIy sg;darenHtMrUveGaymankarcMNat;fak; nig
kareFVIkMNt;bgajnFatuvisamBanigFatumYycMnYnenAkglTplcMeNjbxatBIskmPaBFmta.
kmvtenHkkMNt;c,as;pgEdrBIkarkt;RtaKNeny sMrab;karpas;brkar)a:n;sanKNeny karpas;br
eKalneya)ay nigkarEktMrUvkMhusCamUldan .
__________________________________________________________________________________________
TMBr 76
visalPaB
1> sg;darenHtUv)aneRbIR)as;enAkgkarbgajBIlTplcMeNjbxatBIskmPaBFmta nig
FatuvisamBaenAkgr)aykarN_lTpl nig enAkgkarkt;Rtakarpas;brkar)a:n;san
KNeny kMhusCamUldan nig karpas;breKalneya)ayKNeny .
2>
sg;darenHBak;BnCaGaTeTAnwgkarkMNt;bgajnUvFatumYycMnYn nlTplcMeNj bxat

suTkgRKa . karkMNt;bgajTaMgenHtUv)aneFVIbEnmeTAelIkarkMNt;bgajepSg Edl
tMrUvedaysg;dardTeTot .
3>
sg;darenHkBak;BneTAnwgkarkMNt;bgajmYycMnYnEdlTak;TgeTAnwg RbtibtikarEdl)an
bBab;pgEdr. vaminBak;BnCamYynwgkarTTYlsal; nigkarvaytMlEdlTak;TgeTAnwg
RbtibtikarEdl)anbBab;enaHeT .
4>
\TiBlBnnFatuvisamBa kMhusCamUldan nigkarpas;breKalneya)ayKNeny

tUv)ankt;Rta nigkMNt;bgajedayGnuelameTAtamsg;darsIBIBndar .
niymny
5> vaksBTaMgenH tUv)aneRbIenAkgsg;darenHEdlmanGtnyCak;lak;dUcxageRkam
FatuvisamBa KWCacMNUlbcMNayTaMgLayEdlekIteLIgBIRBwtkarN_ bRbtibtikarEdlman
lkNxusKay:agc,as;BIskmPaBFmtarbs;shRKas dUecHehIyFatuvisamBaTaMgenHmin
tUv)anrMBwgfa nwgekIteLIgvij Cajwkjab; b CaeTogTat;enaHeT .
skmPaBFmta KWCaskmPaBTaMgLayNaEdl)anGnuvtedayshRKas ehIyvaCaEpkmYy
nGaCIvkmrbs;xn nigskmPaBBak;BnTaMgenaHnaMeGayshRKasGaceFIVkarbegInGaCIvkm
rbs;xn .
__________________________________________________________________________________________
TMBr 77
RbtibtikarEdltUv)anbBab; ekIteLIgBIkarlk; bkare)aHbg;ecalnUvRbtibtikarmYyEdl

tMNageGayEpkGaCIvkmcMbgnigdac;edayELkmYyrbs;shRKas ehIyEdlRTBskm
lTplcMeNjbxatsuT nig skmPaBrbs;vaGacEjkecjBIKaedayRTg;RTay Rbtibtikar
nigeKalbMNgnkarraykarN_hirBavt .
kMhusCamUldan KWCakMhusFMdMuTaMgLayNaEdl)anrkeXIjenAkgkariybriecTbcb,n Edl
eFIVeGayr)aykarN_hirBavtnkariybriecTmunmYybeRcIn minGaccat;Tukfa Car)aykarN_
EdlGaceCOTukcit)anteTAeTot .
eKalneya)ayKNeny KWCaeKalkarN_ mUldan kicRBmeRBog c,ab; nigkarGnuvtCak;
lak;TaMgLayEdl)anGnumteRbIR)as;edayshRKaskgkarerobcM nigbgajBIr)aykarN_
hirBavt .
cMeNj bxatsuTkgkariybriecT
6> ral;FatucMNUlnigcMNayEdl)anTTYlsal;enAkgkariybriecTmYytUv)andak;bBalenA
kgkarkMNt;lTplcMeNj bxatsuTsMrab;kariybriecT elIkElgEtsg;dardTtMrUvepSg
BIenH .
7>
CaTUeTA ral;FatucMNUlnigcMNayEdl)anTTYlsal;enAkgkariybriecTmYy tUv)andak;

bBalenAkgkarkMNt;lTplcMeNjbxatsuTkgkariybriecTenaH. FatuTaMgenHrYmman
FatuvisamBanig \TiBlnkarpas;brkar)a:n;sanKNeny. b:uEnmankaleTsxH
FatumYycMnYnGacmintUv)anbBalenAkgkarkMNt;lTplcMeNj bxatsuTsMrab;kariy
briecTbcb,n. sg;darenHBak;Bnnwg karEktMrUvkMhusCamUldan nig\TiBlnkarpas;
breKalneya)ayKNeny .
8>
sg;dardTeTotBak;BnCamYyFatuEdlGacbMeBj)annUvniymnyrbs;cMNUl nigcMNay
b:uEnCaFmtaFatuTaMgenaHmintUv)anbBalenAkgkarkMNt;lTplcMeNjbxatsuTeLIy.
__________________________________________________________________________________________
TMBr 78
]TahrN_dUcCa plelIs)anmkBIkarvaytMleLIgvij nigcMeNjbxatBIkarbrrUbiybN

r)aykarN_hirBavtrbs;GgPaBGaCIvkmbreTsmYy .
9>
lTplcMeNj bxatsuTkgRKarYmmansmasFatudUcxageRkam ehIysmasFatunImYy

tUvbgajenAelIr)aykarN_lTpl
k cMeNj b xat BIskmPaBFmta nig
x FatuvisamBa.
cMeNj b xatsuTkgkariybriecT - FatuvisamBa

10> lkN nigcMnYntYelxnFatuvisamBanImYytUvkMNt;bgajdac;edayELkBIKa.
11> FatuncMNUlnigcMNayesIrEtTaMgGs; EdlekIteLIgBIskmPaBGaCIvkmFmtarbs;
shRKas tUv)andak;bBalenAkgkarkMNt;lTplcMeNj b xatsuTkgkariybriecT.
dUecHehIy manEtenAkgkrNItictYcbMputEdlRBwtkarN_ bRbtibtikarmYy Gaccat;TukCa
Fatu visamBa .
12> RBwtkarN_bRbtibtikarmYyEdlmanlkNxusKac,as;las; BIskmPaBsamBarbs;
shRKastUv)ankMNt;edaylkNrbs;RBwtkarN_ bRbtibtikaredayEpkelIGaCIvkm
Fmtarbs;shRKasCaCagkMNt;edayPaBjwkjab;nRBwtkarN_EdlrMBwgfanwgekIteLIg.
dUecHRBwtkarN_ bRbtibtikarmYyGacCaFatuvisamBasMrab;shRKasmYy b:uEnGacminEmn
CaFatuvisamBasMrab;shRKasdTeToteT
edaysarEtPaBxusEbkKanskmPaB
GaCIvkmrbs;shRKasnImYy. Ca]TahrN_ karxatbg;edaysareRKaHTwkCMnn;Gaccat;
TukCaFatuvisamBasMrab;shRKasPaKeRcIn. b:uEn karTamTarsMNgBIGkTijFanar:ab;rg
elIhaniPyneRKaHTwkCMnan;mintUv)ancat;TukCaFatuvisamBa sMrab;shRKasFanar:ab;rg
eLIy.
__________________________________________________________________________________________
TMBr 79
13> ]TahrN_nRBwtkarN_bRbtibtikarEdlCaTUeTAtUvcat;TukCaFatuvisamBasMrab;shRKas
PaKeRcInrYmman
k karrwbGUsRTBsm,ti b
x mhnrayneRKaHTwkCMnn; beRKaHFmCatiepSg.
14> karkMNt;bgajBIlkN nigcMnYntYelxnFatuvisamBanImYyGactUveFVIeLIgenAkg
r)aykarN_lTpl bkcMnYnsrubnFatuvisamBaTaMgGs;tUv)anbgajenAkgr)aykarN_
lTpl ehIyeFIVkMNt;bgajenAkgkMNt;sMKal;nr)aykarN_hirBavt .
cMeNjbxatsuTkgkariybriecT - lTplcMeNjbxat BIskmPaBFmta
15> enAeBlEdlFatuncMNUlnigcMNay)anmkBIskmPaBFmtaman TMhM lkN b karekIt
eLIgrbs;vaeFVIeGaykarkMNt;bgajnFatuTaMgenaHcaM)ac;sMrab;Bnl;BIlTplRbtibtikar
rbs;shRKassMrab;kariybriecT enaHlkN nigcMnYntYelxrbs;FatuTaMgenaHtUv)aneFIV
karkMNt;bgajdac;edayELkBIKa .
16> eTaHbICaFatuncMNUl nigcMNayEdl)anEcgkgkfaxN 15 minEmnCaFatuvisamBa
keday klkN nigcMnYntYelxnFatuTaMgenaHGaccaM)ac;dl;GkeRbIR)as;r)aykarN_
hirBavtkgkarEsVgyl;BIsanPaBhirBavt niglTplRbtibtikarrbs;shRKas nigenA
kgkarBakrN_BIsanPaBhirBavt niglTplRbtibtikarrbs;shRKas. karkMNt;bgaj
nUvBtmanEbbenH CaTUeTAtUv)aneFVIeLIgenAkgkMNt;sMKal;nr)aykarN_hirBavt .
17> kaleTsEdlGacnaMeGayeFVIkarkMNt;bgajdac;edayELkBIKanUvFatuncMNUl nig
cMNay edayGnuelameTAtam kfaxN 15 enaH rYmman
k karcuHbBaIbnytMlsniFimkRtwmfedImsuT b karcuHbBabnytMlRTBsm,ti
eragcRk nightbkrN_ mkRtwmtMlsareLIgvij)an RBmTaMgkarkt;bRBaas;mk
vijnUvkarcuHbBaIbnytMlTaMgenaH.
__________________________________________________________________________________________
TMBr 80
x karerobcMrcnasm<nskmPaBeLIgvijrbs;shRKas nigkarkt;bRBaas;mkvijnUv
sMviFanFnnana sMrab;karerobcMrcnasm<neLIgvijenH .
K kare)aHbg;blk;ecjnUvFatunRTBsm,ti eragcRk nightbkrN_ . X
kare)aHbg;b lk;ecjnUvvinieyaKryeBlEvg .
g RbtibtikarEdl)anbBab;
c karkt;bRBaas;mkvijnsMviFanFnepSg.
cMeNj b xatsuTkgkariybriecT - RbtibtikarEdl)anbBab;
18> kare)aHbg;blk;ecjnUvkarvinieyaK bRTBskmcMbgdTeTotGac CaehtuplsMxan;
RKb;RKan;dl;karkMNt;bgajnUvFatuncMNUl bcMNayEdlBak;Bnnwgkare)aHbg; b lk;
ecjenaH. shRKaslk; be)aHbg;ecalmgmalnUvExSsgVak;GaCIvkmsMxan; nigdac;eday
ELkEdlExSsgVak;GaCIvkmenaH GacEjkecjBIskmPaBGaCIvkmdTeTot. enAeBl
Edl vaCaRbtibtikarEdl)anbBab;dUcEdl)anEcgenAkgsg;darenH enaHkarkMNt;bgaj
EdlmanEcgenAkg kfaxN 19 KwcaM)ac;dl;GkeRbIR)as;r)aykarN_hirBavt .
19> karkMNt;bgajxageRkamtUveFVIeLIgsMrab;RbtibtikarnImYyEdl)anbBab;
k lkNnRbtibtikarEdl)anbBab;
x kalbriecTRbsiTPaBnkarbBab;;sMrab;eKalbMNgKNeny
K rebobnkarbBab; lk; b e)aHbg;ecal
X cMeNj b xatBIkarbBab; nig eKalneya)ayKNenyEdl)aneRbI edIm,IKNna
cMeNj b xatenaH
g cMNUl nig cMeNjbxat BIskmPaBFmtanRbtibtikarkgkariybriecT rYmCamYy
nwgcMnYntYelxeRbobeFobnkariybriecTmun Edl)anbgaj .
__________________________________________________________________________________________
TMBr 81
20> lTplnRbtibtikarEdl)anbBab; CaTUeTAtUv)anbBalenAkg lTplcMeNj bxat

BIskmPaBFmta. enAkgkaleTskMr EdlkarbBab;enHCalTpl nRBwtkarN_ b
RbtibtikarEdlmanlkNxusKaRsLHBIskmPaBFmtarbs;shRKas ehIyEdlmin
rMBwgfanwgekItmaneLIgvijjwkjab;bCaRbcaM enaHcMNUl bcMNayEdlekIteLIgBIkar
bBab;EbbenHtUv)ancat;Tukfa CaFatuvisamBa. tMrUvkarkMNt;bgaj Edl)anEcgenAkg
kfaxN 19 tUv)anGnuvt cMeBaHral;RbtibtikarEdl)anbBab;TaMgGs; rYmTaMg
RbtibtikarEdlbegIteGaymanFatuvisamBapgEdr .
21> enAeBlEdldwgenAfGnuBaateGayecjr)aykarN_hirBavtfa RbtibtikarmYytUv)an
bBab;bnab;BIkariybriecTtaragtulkar b fanwgtUv)anbBab;enaH tMrUvkarkMNt;bgaj
Edl)anEcgenAkg kfaxN 19 tUv)anGnuvtRbsinebIBtmanBIkarbBab;enH GactUv
)an)a:n;sankglkNKYreGayeCOTukcit)an.
cMeNjbxatsuTkgkariybriecT - karpas;brkar)a:n;sanKNeny
22> CalTplnPaBminR)akdRbCa Edlbgb;enAkgskmPaBGaCIvkmFatun r)aykarN_
hirBavtCaeRcIn minGacvas;EvgedayCak;lak;)aneT b:uEnRKan;EtGac)a:n;sanEtb:ueNaH.
dMeNIrkarnkar)a:n;sanTak;Tgnwgkarvinicy edayEpkelIBtmanEdlTTYl)ancugeRkay
bgs;. Ca]TahrN_ kar)a:n;sanelIbMNulGaRkk; sniFihYssmy b GayukaleRbIR)as;
bkarrMBwgTukBIEbbEpneRbIR)as;nGtRbeyaCn_esdkicrbs;GclnRTB . kareRbIR)as;
nUvkar)a:n;sansmehtupl KWCaEpkdsMxan;mYynkarerobcMr)aykarN_hirBavt nigmin
eFVIeGayb:HBal;dl;;PaBEdlKYeGayeCOTukcit)ann r)aykarN_enaHeLIy .
23> tUveFVIkarBiniteLIgvijnUvkar)a:n;san RbsinebImankarpas;brekIteLIgTak;TgeTAnwg
kaleTsnkar)a:n;san bCalTplbNalmkBIBtmanfI bTBiesaFn_bEnm b kar
vivDn_bnbnab;mkeTot . tamlkNrbs;vaenH karEkERbkar)a:n;sanminnaMeGayman
karEktMrUv eTAtamniymny nFatuvisamBabkkMhusCamUldaneLIy .
__________________________________________________________________________________________
TMBr 82
24> enAeBlxHmankarlM)akkg karEjkeGaydac;BKI a rvag karpas;br eKalneya)ayKNeny

nigkar)a:n;sanKNeny . kgkrNIenH karpas;brtUv)ancat;TukCakarpas;brkar
)a:n;sanKNeny edaymankarkMNt;bgajsmRsb.
25> \TiBlnkarpas;brkar):an;sanKNeny tUv)andak;bBaleTAkgkarkMNt;lTpl
cMeNj b xatsuT
k enAkgkariybriecTnkarpas;br RbsinebIkarpas;brb:HBal;RtwmEtkariybrieqTenaH
Etb:ueNaH b
x enAkgkariybriecTnkarpas;br nigkariybriecTxagmux RbsinebIkarpas;brenaH
b:HBal;dl;kariybriecTTaMgBIr .
26> karpas;brkar)a:n;sanKNeny Gacb:HBal;RtwmEtkariybriecTbcb,nEtb:ueNaH b
b:HBal;dl;kariybriecTbcb,n nigkariybriecTxagmuxeTot. Ca]TahrN_ karpas;brkar
)a:n;sannUvcMnYntYelxbMNulGaRkk;b:HBal;RtwmEtkariybriecTbcb,nEtbu:eNaH dUecH
ehIykarpas;brenHtUv)anTTYlsal;Pam . b:uEnkarpas;brGayukaleRbIR)as;)a:n;san
bkarrMBwgTukBIEbbEpneRbIR)as;nGtRbeyaCn_esdkicrbs;GclnRTB nwgmankarb:H
Bal;dl;cMNayrMls;kgkariybriecTbcb,n nigkgkariybriecTnImYy naryeBlEdl
enAsl;nGayukaleRbIR)as;rbs;GclnRTBenaH. enAkgkrNITaMgBIrxagelIenH \TiBl
nkarpas;brEdlTak;TgeTAnwgkariybriecTbcb,ntUv)anTTYlsal;fa Caxg;cMNUl b
xg;cMNayenAkgkariybriecTbcb,n . RbsinebIman\TiBlelIkariybriecTxagmux nwg
tUvTTYlsal;Ca xg;cMNUlb xg;cMNaynakariybriecT xagmux .
27> \TiBlnkarpas;brkar)a:n;sanKNeny tUv)andak;kgcMNat;fak;dUcEdl)aneRbIBImun
enAkgr)aykarN_lTpl .
28> edIm,IFana)annUvkareRbobeFobnr)aykarN_hirBavtCamYykariybriecTmun \TiBln
karpas;brkar)a:n;sanKNenyEdlBImun)anbBalenAkg
lTplcMeNjbxatBI
skmPaBFmta KWtUv)anbBaleTAkgsmasPaKnlTplcMeNj bxatsuTenaH.
__________________________________________________________________________________________
TMBr 83
\TiBlnkarpas;brkar):an;sanKNenyEdlBImuntUv)anbBalCaFatuvisamBa KWtUv
raykarN_CaFatuvisamBa .
29> lkN nig cMnYntYelxnkarpas;brkar):an;sanKNenyEdlCH\TiBlCasarvnenAkg
kariybriecTbcb,n b EdlrMBWgfanwgCH\TiBlCasarvnenAkgkariybriecTCabnbnab; KW
tUvEteFVIkarkMNt;bgaj. RbsinebIminGackMNt;)annUvcMnYntYelxenaHeT RtveFIVkarkMNt;
bgajBIehtuplenaH .
kMhusCamUldan
30> kMhusenAkgkarerobcMr)aykarN_hirBavtnkariybriecTmunmYybeRcIn GactUv)an
rkeXIjenAkgkariybriecTbcb,n . kMhusTaMgenaH GacekIteLIgedaysarEtkMhus
EpkKNitsaRs kMhusenAkgkarGnuvteKalneya)ayKNeny karbkRsaymin)an
RtwmtUvnUvGVIEdlekItmaneLIg karEkgbnM b karemIlrMlgNamYy. karEk
tMrUvelIkMhusTaMgenH KWCaFmtaRtv)andak;bBalenAkgkarkMNt;nUvlTplcMeNj b
xatsuT sMrab;kariybriecTbcb,n .
31> kgkrNIkMr EdlkMhusmYyGacnwgCH\TiBlxaMgkaelIr)aykarN_hirBavtsMrab;kariy
briecTmunmYybeRcIn EdleFVIeGayr)aykarN_hirBavtTaMgenaHminGactUv)ancat;Tukfa
Car)aykarN_EdlKYreGayTukcit)anenAfEdl)anecjpSay . kMhusTaMgenH KWCa
kMhusCamUldan. ]TahrN_mYynkMhusCamUldan KWkardak;bBalenAkgr)aykarN_
hirBavtrbs;kariybriecTmunnUvcMnYntYelxsarvnnkargarkMBugdMeNIrkar nigKNnItUv
TTYl EdlTak;TgeTAnwgkicsnaEkgbnMEdlminGacykeTAGnuvt)an. karEktMrUvelI
kMhusCamUldanEdlTak;TgeTAnwgkariybriecTmun KWtMrUveGayeFIVkarkMNt;eLIgvijnUv
BtmaneRbobeFob.
__________________________________________________________________________________________
TMBr 84
32> karEktMrUvkMhusCamUldan KWxusRsLHBIkarpas;brkar)a:n;sanKNeny. tam

lkNrbs;va kar)a:n;sanKNeny KWCakar)an:sanEdlGactUv)anEktMrUveLIgvijenA
eBlEdlTTYl)anBtmanbEnm. Ca]TahrN_ cMeNjbxat EdltUv)anTTYlsal;
elIlTplyfaPaBNamYyEdlBImunminGac)a:n;sanedayKYreGayTukcit)an KWBMuEmnCa
karEktMrUvnUvkMhusCamUldaneLIy .
33> cMnYntYelxnkarEktMrUvnUvkMhusCamUldanNamYy EdlTak;TgeTAnwgkariybriecTmun
KWtUvraykarN_edaykareFVIniytkmneTAelIsmtuledImRKanR)ak;cMeNjbgr. Btman
eRbobeFob KWtUveFIVkarkMNt;eLIgvij elIkElgEtkgkrNIEdlminGaceFVIdUecH)an .
34> r)aykarN_hirBavtedayrYmTaMgBtmaneRbobeFobnkariybriecTmun KWtUv)anbgaj
kgrebobmYyhak;dUcCakMhusCamUldanenaH tUv)anEktMrUvenAkgkariybriecTEdlva)an
ekIteLIgdUecaHEdr. dUecH cMnYntYelxnkarEktMrUvEdlTak;TgeTAnwgkariybriecTnImYy
Edl)anbgaj KWtUvEtbBaleTAkglTplcMeNjbxatsuTsMrab;kariybriecTnImYy
enaH. cMnYntYelxnkarEktMrUvEdlTak;TgnwgkariybriecTmunkariybriecTrbs;Btman
eRbobeFobenAkgr)aykarN_hirBavt KWtUv)aneFVIniytkmeTAelIsmtuledImRKan
R)ak;cMeNjbgrrbs;kariybriecTmuneKnBtmaneRbobeFob. BtmanepSgeTotEdl)an
raykarN_Tak;TgnwgkariybriecTmun dUcCa r)aykarN_segbnTinnyhirBavtBImun k
tUveFVIkarkMNt;eLIgvijpgEdr .
35> shRKastUveFVIkMNt;bgajdUcxageRkam
k lkNnkMhusCamUldan
x cMnYntYelxnkarEktMrUvsMrab;kariybriecTbcb,n nigkariybriecTmunnimYyEdl)an
bgaj
__________________________________________________________________________________________
TMBr 85
K cMnYntYelxnkarEktMrUvEdlTak;TgeTAnwgkariybriecTmunkariybriecTnBtman
eRbobeFob nig
X ehtuplnkarkMNt;eLIgvijnUvBtmaneRbobeFob bkehtuplnkarminGaceFVIdUecaH
)an .
karpas;breKalneya)ayKNeny
36> GkeRbIR)as;r)aykarN_hirBavt tUvkareRboeFobr)aykarN_hirBavtrbs;shRKasmYy
enAkgkMLgeBlmYy edIm,IkMNt;GMBIninakarnsanPaBhirBavt lTplRbtibtikar nig
clnasac;R)ak;rbs;shRKasenaH. dUecHCaTUeTA shRKastUvGnumteRbIR)as;eKal
neya)ayKNenydUcKasMrab;kariybriecTnImYy .
37> karpas;breKalneya)ayKNenyRtveFVIeLIg RbsinebImankartMrUvedayc,ab; bsg;dar
KNenykm<CaEtb:ueNaH .
38> cMNucdUcxageRkam mincat;TukCakarpas;breKalneya)ayKNenyeLIy
k karGnumteRbIR)as;eKalneya)ayKNenymYy sMrab;RBwtikarN_ b Rbtibtikar Edl
manFatuxusKaBIRBwtikarN_ b RbtibtikarEdlekIteLIgkalBImun nig
x karGnumteRbIR)as;eKalneya)ayKNenyfImYy sMrab;RBwtikarN_ b Rbtibtikar
EdlminFab;ekIteLIgBImunmk b EdlBuMmanlkNCasarvn .
karGnumteRbIR)as;dMbUgnUveKalneya)ayKNenymYy edIm,Ikt;RtaRTBskmtamcMnYn
tYelxvaytMleLIgvij KWCakarpas;breKalneya)ayKNeny b:uEnbBaaEbbenHtUv
cat;TukCakarvaytMleLIgvijedayGnuelameTAtamsg;darepSgeTotEdlBak;Bn CaCag
sg;darenH. dUecHkfaxN 43 dl; 50 nsg;darenH minGacykeTAGnuvtCamYy
nwgkarpas;breKalneya)ayKNenydUcxagelI)aneLIy.
__________________________________________________________________________________________
TMBr 86
39> karpas;breKalneya)ayKNeny tUvGnuvttamvIFIsaRsRbtiskm b viFIsaRs

TsSnvisSy edayGnuelameTAtamlkxNtMrUvnsg;darenH. karGnuvttamviFIsaRs
Rbtiskm eFVIeGayeKalneya)ayKNenyfItUv)anGnuvteTAelIRBwtikarN_ nig
RbtibtikarTaMgLaykgebobmYyhak;dUcCaeKalneya)ayKNenyfIenaH tUv)aneRbI
R)as;taMgBIedImmk. dUecH eKalneya)ayKNeny tUv)anGnuvteTAelIRBwtikarN_ nig
Rbtibtikarcab;taMgBIfdMbUgEdlRBwtikarN_ nigRbtibtikarenaHekIteLIg. cMENkkar
GnuvttamviFIsaRsTsSnvisSyvij mannyfa eKalneya)ayKNenyfItUv)anGnuvt
eTAelIRBwtikarN_ nigRbtibtikarNaEdlekIteLIgbnab;BIfnkarpas;breKalneya)ay
KNenyenaH . BMumanniytkmNamYyEdlTak;TgnwgkariybriecTmun tUv)aneFVIeTAelI
smtuledImRKanR)ak;cMeNjbgr benAkgkarraykarN_lTplcMeNj b xatsuT
sMrab;kariybriecTbcb,neLIy edayehtufa smtulEdlmanRsab;enaHmintUv)an
KNnaeLIgvijeLIy . eTaHCaya:gNakeday eKalneya)ayKNenyfI tUv)anGnuvt
eTAelIsmtulEdlmanRsab; cab;BIfEdlmankarpas;breKalneya)ayKNeny .
karpas;breKalneya)ayKNeny karGnumteRbIsg;darKNenykm<Ca
40> karpas;breKalneya)ayKNeny EdleFVIeLIgenAkgkarGnumteRbIsg;darKNeny
km<Ca KWtUveFVIeLIgedayGnuelamtambTbBatiGnrkalCak;lak; RbsinebImanEcg enA
kgsg;darKNenykm<CaenaH. kgkrNIEdlKanbTbBatiGnrkaleTenaH karpas;
breKalneya)ayKNeny tUveFVIeLIgedayGnuelamtam viFIsaRseKalkgkarkt;Rta
KNenyEdl)anEcgenAkgkfaxN 43 45 nig 46 btamviFICMerIsepSgEdlGnuBaat
dUcEdl)anEcgenAkgkfaxN 47/ 49 nig 50 .
41> bTbBatiGnrkalenAkgsg;darKNenykm<Ca
GactMrUveGayGnuvttamviFIsaRs
Rbtiskm b viFIsaRsTsSnvisSyenAkgkarpas;breKalneya)ayKNeny .
42> enAeBlEdlshRKas minTan;)anGnumteRbIsg;darKNenykm<CafI Edl)an
e)aHBumpSayrYcEtminTan;cUlCaFrman shRKastUv)anCMrujeGayeFVIkarkMNt;bgajnUv
__________________________________________________________________________________________
TMBr 87
lkNnkarpas;breKalneya)ayKNenyEdlnwgRtveFIVenAeBlGnaKt nig kar)a:n;

sanBI\TiBlnkarpas;brenaHeTAelIlTplcMeNjbxatsuT nigelIsanPaBhirBavt
rbs;shRKas .
karpas;breKalneya)ayKNeny karpas;brepSgeTotenAkgeKalneya)ay
KNeny- viFIsaRseKalkgkarkt;RtaKNeny
43> karpas;brnUveKalneya)ayKNenytUvGnuvttamviFIsaRsRbtiskm elIkElgEtcMnYn
tYelxnlTplniytkmNamYyEdlBak;BneTAnwgkariybriecTmun minGackMNt;)an
edaysmehtupl. lTplniytkmNamYytUvraykarN_Caniytkm elIsmtulR)ak;
cMeNjbgredImRKa. BtmaneRbobeFobtUvkMNt;bgajeLIgvij elIkElgEtminGac
eFVIdUecH)an .
44> r)aykarN_hirBavt edayrYmTaMgBtmaneRbobeFobnkariybriecTmun KWtUv)anbgaj
kgrebobmYyhak;dUcCaeKalneya)ayKNenyfIenaH tUv)anGnuvttaMgBImunmk. dUecH
BtmaneRbobeFobtUv)aneFIVkMNt;bgajeLIgvij
edIm,IqHbBaaMgBIeKalneya)ay
KNenyfIenaH. cMnYntYelxnniytkmEdlBak;BnnwgkariybriecTmun kariybriecT
rbs;BtmaneRbobeFobenAkgr)aykarN_hirBavt KWtUveFVIniytkmeTAelIsmtuledIm
RKanR)ak;cMeNjbgrrbs;kariybriecTmuneKnBtmaneRbobeFob. BtmanepSgeTot
Edl)anraykarN_Tak;TgnwgkariybriecTmun dUcCar)aykarN_segbnTinnyhirBavt
BImun ktUveFVIkarkMNt;eLIgvijpgEdr .
45> karpas;breKalneya)ayKNeny tUvGnuvttamviFIsaRsTsSnvisSy enAeBlEdl
cMnYntYelxnniytkmelIsmtuledImRKanR)ak;cMeNjbgr Edl)antMrUvedaykfaxN
43 minGackMNt;)anedaysmehtupl .
__________________________________________________________________________________________
TMBr 88
46> enAeBlEdlkarpas;breKalneya)ayKNeny man\TiBlCasarvneTAelIkariybriecT

bcb,n bkariybriecTmunNamYyEdl)anbgajenAkgr)aykarN_hirBavt bGacman
\TiBlCasarvnelIkariybriecTbnbnab;eTot shRKastUveFVIkarkMNt;bgajdUcxag
eRkam
k mUlehtunkarpas;br
x cMnYntYelxnniytkmsMrab;kariybriecTbcb,n nigkariybriecTnImYy Edl)an
bgajenAkgr)aykarN_hirBavt
K cMnYntYelxnniytkmEdlBak;BnnwgkariybriecTmunkariybriecT nBtmaneRbob
eFob nig
X ehtuplnkarkMNt;eLIgvijnUvBtmaneRbobeFob bkehtuplnkarminGaceFVIdUecaH
)an .
karpas;breKalneya)ayKNeny karpas;beepSgenAkgeKalneya)ayKNeny viFIsaRsCMerIsepSgEdlGnuBaat
47> karpas;breKalneya)ayKNeny tUvGnuvttamviFIsaRsRbtiskm elIkElgEtcMnYntY
elxnlTplniytkmNamYyEdlBak;BneTAnwgkariybriecTmun minGackMNt;)an eday
smehtupl. lTplnniytkmNamYy Rtvdak;bBalkgkarkMNt;lTplcMeNj b
xatsuTsMrab;kariybriecTbcb,n. BtmaneRbobeFobtUvbgajdUcEdl)anraykarN_enA
kgr)aykarN_hirBavtnkariybriecTmun . BtmaneRbobeFobKMrUbEnmEdl)anerob
cMeLIgedayGnuelameTAtamkfaxN 43 RtvbgajenAkgr)aykarN_hirBavt elIkElg
EtminGaceFVIdUecaH)an .
48> niytkmEdlCalTplnkarpas;breKalneya)ayKNeny Rtv)andak;bBalenAkg
karkMNt;lTplcMeNjbxatsuTsMrab;kariybriecT. b:uEn BtmaneRbobeFobbEnm
EtgEttUv)anbgajenAkgkUeLandac;edayELk edIm,IbgajBI lTplcMeNjbxatsuT
nig bgajBIsanPaBhirBavtnkariybriecTbcb,n nig kariybriecTmunNamYyEdl)an
__________________________________________________________________________________________
TMBr 89
bgajenAkgr)aykarN_hirBavtkgrebobmYyhak;dUcCaeKalneya)ayKNenyfIenaH
tUv)anGnuvttaMgBIedImmk .
49> karpas;breKalneya)ayKNenyRtvGnuvttamviFIsaRsTsSnvisy enAeBlEdl
cMnYntYelxEdlnwgtUvdak;bBalenAkglTplcMeNjbxatsuTsMrab;kariybriecTbcb,n
dUcEdl)antMrUvenAkg kfaxN 47 minGackMNt;)anedaysmehtupl .
50> enAeBlEdlkarpas;breKalneya)ayKNeny man\TiBlCasarvneTAelIkariybriecT
bcb,n bkariybriecTmunNamYyEdl)anbgajenAkgr)aykarN_hirBavt bGacman
\TiBlCasarvnelIkariybriecTbnbnab;eTot shRKastUveFVIkarkMNt;bgajdUcxag
eRkam
k mUlehtunkarpas;br
x cMnYntYelxnniytkmEdl)anTTYlsal;enAkglTplcMeNjbxatsuT
sMrab;
kariybriecTbcb,n nig
K cMnYntYelxnniytkmEdl)andak;bBalenAkgkariybriecTnImYy EdlkgenaH
BtmanKMrUtUv)anbgaj nigcMnYntYelxnniytkmEdlBak;BneTAnwgkariybriecT mun
kariybriecTEdl)anbBalenAkgr)aykarN_hirBavt. RbsinebIBtmanKMrUminGac
bgajeTenaH tUvEteFVIkarkMNt;bgajBIehtuplenaH.
fcUlCaFrman
51> sg;darKNenykm<CaenH cUlCaFrmansMrab;karRbtibtikarerobcMr)aykarN_hirBavt
sMrab;kariybriecTcab;epImBIfTI>>>>>>>>>>>>>teTA. GgPaBhirBavtEdlmankarGnuvtmun
Rtv)anTTYlkarKaMRTnigelIkTwkcit .
__________________________________________________________________________________________
TMBr 90
]bsm<n
]bsm<nCakarbgaj]TahrN_Etb:ueNaH nigminEmnCaEpknsg;dareT. eKaledAn]bsm<nenH

KWedIm,IbgajnUvkarGnuvtsg;darenH edIm,ICaCMnYykgkarbBaak;nUvGtnyrbs;va. kardkecjBI
r)aykarN_lTplnigr)aykarN_R)ak;cMeNjbgr tUv)anpl;eGayedIm,IbgajBIplb:HBal; dl;
Rbtibtikarnr)aykarN_hirBavtnanaEdl)anbgajenAEpkxageRkamenH. kardkecjTaMgenHmincaM
)ac;eFVIeLIgnUvral;kardak;bgaj nigtMrUvkarnkarkMNt;bgajnsg;darKNenykm<CaepSg eTot
TaMgGs;enaHeT .
FatuvisamBa nigRbtibtikarEdl)anbBab;
RkumhunGgr
sMrg;r)aykarN_lTpl
cMeNjdul
xatelIkarlk;RbtibtikarplitplKMrbm:asuInrfynEbn
kMNt;sMKal; 1
BnelIR)ak;cMeNj
cMeNjBIskmPaBFmta
FatuvisamBa-xatelIkarrwbGUsRbtibtikarplitKMrbma:sIun
enAkgRbeTs R kat;ecjnUvBnelIR)ak;cMeNjcMnYn 1>350
kMNt;sMKal; 2
cMeNjsuT
qaM20X1 qaM20X0
10>000 12>000
3>000
2>100 3>600
4>900 8>400
- 3>150
4>900
5>250
sMrg;kMNt;sMKal;r)aykarN_hirBavt
1> enAfTI 1 Exkkda qaM 20X1 RkumhunGgr)anlk;RbtibtikarplitKMrbm:asuInrbs;xn .
karxat KWCaPaBxusKarvagplBIIkarlk;nRbtibtikarenaH nigtMlKNenynRTBskm nig
__________________________________________________________________________________________
TMBr 91
RTBGkmnRbtibtikarenaHnakalbriecTlk; . cMNUlEdl)anTTYlsal;Tak;TgniwgRbtibtikarenaH
BIfTI 1 mkra 20X1 rhUtdl;fTI 1 kkda 20X1 KW 15>000 20X0 35>000
nigR)ak;cMeNjmunbg;Bn KW 5>000 20X0 10>000 .
2> enAfTI 1 tula 20X0 RbtibtikarplitKMrbm:asuInenAkgRbeTs R rbs;RkumhunGgr
tUvrwbGUsedayKansMNgBIrdaPi)al. karxatEdlekIteLIgBIkarrwbGUsenH tUv)ancat;TukCaFatu
visamBa. karxatEdlekIteLIgBIkarrwbGUsenH KWtMlKNenysuTnRTBskm nig RTBGkm
nRbtibtikarenaHnafrwbGUs. cMNUlEdl)anTTYlsal;Tak;TgnwgRbtibtikarenH BIfTI 1 mkra
20X0 dl;fTI 1 tula 20X0 KW 10>000 ehIycMeNjmunbg;BnKW 2>000 .
kMhusCamUldan
enAkgqaM 20X2 Rkumhun)ayn )anrkeXIjfa plitplmYycMnYn)anlk;kgqaM 20X1 b:uEntUv
)anbBaledayRcLMenAkgKNnIsniFienAfTI 31 Ex F qaM 20X1 kgtMl 6,500 .
bBaIKNenyrbs;Rkumhun)ayn sMrab;qaM 20X2 bgajfa cMNUlBIkarlk;cmancMnYn 104,000
fedImlk;mancMnYn 86,500 edayrYmTaMg 6,500 nkarkt;RtaRcLMenAkgKNnIsniFiedImRKa nig
BnelIR)ak;cMeNjmancMnYn 5,250 .
kgqaM 20X1 Rkumhun)ayn)anraykarN_fa
cMNUlBIkarlk;
fedImlk;
cMeNjBIskmPaBFmtamunbg;Bn
BnelIR)ak;cMeNj
cMeNjsuT
73,500
(53,500)
20,000
(6,000)
14,000
enAkgqaM 20X1 R)ak;cMeNjbgredImRKamancMnYn 20,000 nigR)ak;cMeNjbgrcugRKamancMnYn

34,000. GRtaBnelIR)ak;cMeNjrbs;Rkumhun)ayn KW 30% sMrab;qaM 20X2 nig 20X1 .
__________________________________________________________________________________________
TMBr 92
Rkumhun)ayn
sMrg;r)aykarN_lTpl
20X2
20X1
kMNt;eLIgvij
cMNUlBIkarlk;
fedImlk;
BnelIR)ak;cMeNj
cMeNjsuT
104,000
73,500
(80,000)
(60,000)
24,000
13,500
(72,00)
(4,050)
16,800
9450
__________________________________________________________________________________________
TMBr 93
Rkumhun)ayn
r)aykarN_R)ak;cMeNjbgr
20X2
20X1
kMNt;eLIgvij
R)ak;cMeNjbgredImRKakgr)aykarN_mun
karEktMrUvnkMhusCamUldan edaybBalBnelI
R)ak;cMeNjcMnYn 1,950 kMNt;sMKal; 1
R)ak;cMeNjbgredImRKaEdlkMNt;eLIgvij
R)ak;cMeNjsuT
R)ak;cMeNjbgrcugRKa
34,000
20,000
(4,550)
29,450
20,000
16,800
9,450
46,250
29,450
sMrg;kMNt;sMKal;r)aykarN_hirBavt
1- plitplmYycMnYnEdl)anlk;kgqaM 20X1 b:uEntUv)anbBaledayRcLMenAkg KNnIsniFi
enAfTI 31 Ex F qaM 20X1 kgcMnYn 6,500. r)aykarN_hirBavtsMrab;qaM 20X1 tUvkNt;eLIgvij
edImI,EktMrUvkMhusCamUldanenH .
kgqaM 20X2 Rkumhunexm )anpas;breKalneya)ayKNenyrbs;xn cMeBaHkarkt;Rta
KNenysIBIfedImkMcIEdlTak;Tgedaypal;eTAnwgkarTijeragcRkvarIGKisnII sMrab;eRbIR)as;eday
Rkumhunexm . enAkgkariybriecTmun Rkumhunexm)aneFVImUlFnnIykmfedImkMcIenH edaykat;kg
BnelIR)ak;cMeNj. bcb,nenH Rkumhunexm )ansMerckt;RtaCacMNayedaymineFVImUlFnIiykm
elIfedImkMcIenH edImI,GnuelamtamviFIsaRseKalkgkarkt;RtaKNenynsg;darKnenykm<CaTI
>>>>>>>.
__________________________________________________________________________________________
TMBr 94
Rkumhunexm )aneFVImUlFnnIykmfedImkMcIcMnYn 2,600 enAkgqaM 20X1 nig cMnYn 5,200 kg

kariybriecTmunqaM 20X1. fedImkMcITaMgGs;Edl)anekIteLIgenAkgkariybriecTmun EdlTak;Tg
nwgkarTijeragcRkGKIsnIxagelI tUv)aneFVImUlFnnIykm .
bBaIKNenyrbs;RkumhunexmsMrab;qaM 20X2 bgajR)ak;cMeNj 30>000 BIskmPaBFmta
muncMNaykarR)ak; nig BnelIR)ak;cMeNj cMNaykarR)ak; 3,000 cMNaykarR)ak;enHsMrab;Et qaM
20X2 b:ueNaH nig BnelIR)ak;cMeNj 8,100 .
Rkumhunexm minTan;)anTTYlsal;rMls;NamYyelIeragcRkGKisnIeT eRBaHeragcRkenHminTan;dMeNIr
karenAeLIy .
kgqaM 20X1 Rkumhunexm )anraykarN_
cMeNjBIskmPaBFmtamuncMNaykarR)ak;
nig BnelIR)ak;cMeNj
cMNaykarR)ak;
BnelIR)ak;cMeNj
cMeNjsuT
18,600
18,600
(5,400)
12,600
enAqaM 20X1 R)ak;cMeNjbgrenAedImkariybriecTmancMnYn 20,000 nigR)ak;cMeNjbgrenAcugkariy

briecTmancMnYn 32,600. GRtaBnelIR)ak;cMeNjrbs; Rkumhun exm KW 30% sMrab;qaM 20X2 nig
20X1 .
__________________________________________________________________________________________
TMBr 95
Rkumhunexm
dkecjBIr)aykarN_lTpltamviFIsaRseKalkgkarkt;RtaKNeny
20X2
20X1
bgajCafI
cMeNjBIskmPaBFmtamuncMNaykarR)ak; nig
BnelIR)ak;cMeNj
cMNaykarR)ak;
cMeNjBIskmPaBFmtamunbg;BnelIR)ak;cMeNj
BnelIR)ak;cMeNj
cMeNjsuT
30,000
18,000
(3,000)
(2,600)
27,000
15,400
(8,100)
(4,620)
18,900
10,780
Rkumhunexm
r)aykarN_R)ak;cMeNjbgtamviFIsaRseKalkgkarkt;RtaKNeny
20X2
20X1
bgajCafI
R)ak;cMeNjbgredImkariybriecTEdl)anraykarN_BImun
karpas;breKalneya)ayKNenyTak;Tinnwg
mUlFnnIykmnkarR)ak; rYmTaMgBnelIR)ak;
cMeNjcMnYn 2,340 sMrab;qaM 20X2 nig cMnYn 1,560
sMrab;qaM 20X1 kMNt;sMKal; 1
R)ak;cMeNjbgredImkariybriecTbgajCafI
cMeNjsuT
32,600
20,000
(5,460)
(3,640)
27,140
16,360
18,900
10,780
__________________________________________________________________________________________
TMBr 96
R)ak;cMeNjbgrcugkariybriecT
46,040
27,140
dkecjBIkMNt;sMKal;r)aykarN_hirBavt
1- kgqaM 20X2 Rkumhunexm)anpas;breKalneya)ayKNenyrbs;xn cMeBaHkarkt;Rta
KNenysIBIfedImkMcIEdlTak;Tgedaypal;eTAnwgkarTijeragcRkvarIGKisnII sMrab;eRbIR)as;eday
Rkumhunexm. edImI,GnuelamtamviFIsaRseKalkgkarkt;RtaKNenynsg;darKNenykm<CaTI >>>
Rkumhunexm )ankt;RtaCacMNayedaymineFVImUlFnIiykmelIfedImkMcIenH. karpas;breKal
neya)ayKNenyenH tUv)anGnuvtn_tamviFIsaRsRbtism. r)aykarN_eRbobeFobsMrab;qaM 20X1
tUvbgajCafI edImI,GnuelamtameKalneya)ayEdl)anpas;brenH. \TiBlnkarpas;brenH eFVI
eGayekIneLIgnUvcMNaykarR)ak;cMnYn 3,000 (20X2) nig cMnYn 2,600 (20X1). R)ak;cMeNjbgredIm
kariybriecTsMrab;qaM 20X1 fycuHcMnYn 5,200 EdlenHCacMnYnEktMrUv enAkgkariybriecTmun 20X1 .
Rkumhunexm
dkecjBIr)aykarN_lTpltamviFICMerIsepSgEdlGnuBaati
KMrU
20X2
20X1
20X2
20X1
bgajCafI bgajCafI
cMeNjBIskmPaBFmtamun cMNaykarR)ak;
nigbg; BnelIR)ak;cMeNj
cMNaykarR)ak;
plb:HBal;bgrnkarpas;breKalneya)ay
KNeny
cMeNjBIskmPaBFmtamunbg;BnelIR)ak;cMeNj
30,000
18,000
30,000
18,000
(3,000)
(3,000)
(2,600)
7,800
19,200
18,000
27,000
15,000
BnelIR)ak;cMeNjrYmTaMgplb:HBal;
__________________________________________________________________________________________
TMBr 97
nkarpas;breKalneya)ayKNeny
cMeNjsuT
(5,760)
(5,400)
(8,100)
(4,620)
13,440
12,600
18,900
10,780
Rkumhunexm
r)aykarN_R)ak;cMeNjbgrtamviFICMerIsepSgEdlGnuBaati
KMrU
20X2
20X1
20X2
20X1
bgajCafI bgajCafI
R)ak;cMeNjbgredImkariybriecTEdl)an
raykarN_BImun
Tak;TinnwgmUlFnniykmnkarR)ak; rYmTaMg
BnelIR)ak;cMeNjcMnYn 2,340 sMrab;qaM 20X2
nig cMnYn 1,560 sMrab; qaM 20X1
kMNt;sMKal; 1
R)ak;cMeNjrkSaTukedImRKa)anbgajCafI
cMeNjsuT
R)ak;cMeNjbgrcugkariybriecT
32,600
20,000
32,600
20,000
(5,460)
(3,640)
32,600
20,000
27,140
16,360
13,440
12,600
18,900
10,780
46,040
32,600
46,040
27,140
dkecjBIkMNt;sMKalr)aykarN_hirBavt
1- niytkmcMnYn 7,800 tUv)aneFVIeLIgenAkgr)aykarN_lTplsMrab;qaM 20X2 tMNageGay
plb:HBal;nkarpas;breKalneya)ayKNeny edayGnuvteTAtamfedImkMcIEdlTak;Tgkarsag
sg;eragcRkvarIGKisnIsMrab;kareRbIR)as;rbs;Rkumhun. edImI,GnuelamtamviFIsaRseKalkgkarkt;Rta
KNenynsg;darKNenykm<CaTI >>>>>> Rkumhunexm )ankt;RtaCacMNayedaymineFVImUlFnIiykm
__________________________________________________________________________________________
TMBr 98
elIfedImkMcIenH. karpas;breKalneya)ayKNenyenH tUv)anGnuvtn_tamviFIsaRsRbtism.

BtmaneRbobeFobEdlsntfaeKalneya)ayfIenHtUv)aneRbIBIedImktUv)antUvbgaj. R)ak;cMeNj
bgrnBtmaneRbobeFobsMrab; qaM 20X1 tUv)anfycuHcMnYn 5,200 EdlCacMnYnnniytkmTak;Tg
nwgkariybriecTmunkariybriecT 20X1 .
__________________________________________________________________________________________
TMBr 99
sg;darKNenykm<Ca 10
RBwtikarN_bnab;BIkariybriecTtaragtulkar
buBVkfa
sg;darKNenykm<CaenH s>K>k10 elIkeLIgBItMrUvkarnkarcuHbBaIKNeny nig karbgajBIRBwtikarN_
EdlekIteLIgbnab;BIkalbriecTtaragtulkar . enHCatMrUvkarmYyenAkgc,ab;nRBHraCaNacRkkm<CaEdlfa
r)aykarN_hirBavtrbs;RKb;GgPaBKNeny dUcmanEcgkgc,ab; RtUvEterobcMeLIgedayGnuelameTA
tamsg;darKNenyGnrCati. ehtudUecHehIyeTIb s>K>k10 enH mandak;bBalnUvral;kfaxNBak;BnTaMg
LayEdlmanEcgenAkgsg;darKNenyGnrCati :s>K>G 10 : .
sg;darenHRtUv)anerobcMeGayBisar
EfmeTot edayrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_sg;daenHenAkgRbeTskm<Ca.
RBwtikarN_bnab;BIkalbriecTtaragtulkar RtUv)ankMNt;nyfaCaRBwtikarN_TaMgLayNa TaMgRBwtikarN_
eBjcitnigRBwtikarN_mineBjcit EdlekIteLIgbnab;BIkalbriecTtaragtulkar b:uEnmuneBlr)aykarN_
hirBavtRtUvGnuBaateGayecjpSay.
RTBskm nig RTBGkmRtUv)aneKEktMrUveTAtamRBwtikarN_bnab;BIkalbriecTtaragtulkar Edlpl;Pstag
bEnmenAkglkxNEdlmanRsab; enAkgkalbriecTtaragtulkar .
enAeBlEdlRBwtikarN_mYy
ekIteLIgbnab;BIkalbriecTtaragtulkar ehIyvaminTak;TgeTAnwglkxNEdlmanRsab; enAkg
kalbriecTtaragtulkarenaH RTBskm nig RTBGkmnwgminRtUv)aneFVIkarEktMrUveLIy.
karkMNt;bgajRtUv)aneFVIeLIeTAtamlkN nig kar)a:n;san\TiBlhirBavtnRBwtikarN_bnab;BIkalbriecT
taragtulkarTaMgLayEdlmin)anEktMrUvenAkgkalbriecTtaragtulkar . karkMNt;bgajenHRtUv)an
tMrUvsMrab;EtRBwtikarN_Casarvn KWfavamansarsMxan;Edlfa karmin)anbgajBIRBwtikarN_enH nwgeFVI
eGayb:HBal;dl;lTPaBrbs;GkeRbIR)as;r)aykarN_hirBavtkgkareFVIkarvaytMl nig karsMerccit
eGay)anRtwmRtUv.
________________________________________________________________________________
TMBr 100
karkMNt;bgajenHrYmbBalTaMgsMeNIr nig karRbkasPaKlaPbnab;BIkalbriecTtaragtulkarenA

kgkalbriecTnkarerobcMr)aykarN_hirBavt kalbriecTsMrab;karGnuBaateGayecjpSayr)aykarN_
hirBavt KWCacMNuckat;pac;kgkarBicarNaBIBtmanbnab;BIkalbriecTtaragtulkar. cMNuckat;pac;enH
CaTUeTAKWCakalbriecTEdlGnuBaateGayecjpSay r)aykarN_hirBavteTAeRkAshRKas
Kwfa
r)aykarN_enHRtUv)ancuHhtelxaedaynayk EdlCakarGnuBaateGayeFIVkare)aHBum<pSay b karbgaj
dl;PaKITI 3. kalbriecTenH RtUv)anbgajenAkgr)aykarN_hirBavt .
sg;darenHeRbIvaksB :shRKas : KWsMedAeTAelIRKb;sabnKNenyTaMgGs;
erobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<Ca .
EdlRtUv)antMrUveGay
: sg;darenHminRtv)anGnuvteTAelIGIVEdlminmanlkNCasarvneLIy :
kmvt
kmvtnsg;darenHKWedIm,Ierobrab;BI
k eBlEdlshRKasmYyRtUvEktMrUvr)aykarN_hirBavtrbs;xncMeBaH
RBwtikarN_bnab;BI
kalbriecTtaragtulkar
x karkMNt;bgajEdlshRKasmYyRtUvkMNt;BIkalbriecTr)aykarN_hirBavt EdlRtUv)an
GnuBaateGayecjpSaynigGMBIRBwtikarN_EdlekIteLIgbnab;BIkalbriecTtaragtulkar.
sg;darenHktMrUvpgEdrfa
shRKasmYyminRtUverobcMr)aykarN_hirBavteTAtameKalkarN_nirnrPaB
GaCIvkmeLIy . RbsinebIRBwtikarN_bnab;BIkalbriecTtaragtulkarbBaak;c,as;fa karsnt;BIeKalkarN_
nirnrPaBGaCIvkmenHminsmRsb.
visalPaB
1> sg;darenHRtUv)anGnuvtcMeBaHkarcuHbBaIKNeny nig cMeBaHkarkMNt;bgajBIRBwtikarN_bnab;
________________________________________________________________________________
TMBr 101
niymny
2> vaksBxageRkamenHRtUv)aneRbIenAkgsg;darenH edaymanGtnyCak;lak;dUcxageRkam
RBwtikarN_bnab;BIkalbriecTtaragtulkar KWCaRBwtikarN_TaMgLayNa TaMgRBwtikarN_Ca
TieBjcit nig RBwtikarN_mineBjcit EdlekIteLIgcenaHkalbriecTtaragtulkar nig
kalbriecTEdl r)aykarN_hirBavtRtUvGnuBaateGayecjpSay . RBwtikarN_BirRbePTenHRtUv)an
kMNt;
k RBwtikarN_TaMgLayNa
Edlpl;PstagbEnmenAkglkxNEdlmanRsab;enAkg
kalbriecTtaragtulkar RBwtikarN_bnab;BikalbriecTtaragtulkarRtUv)anGnuBaateGayEktMrUv
x RBwtikarN_TaMgLayEdlmanlkNcglbgaj
BIlkxNEdl)anekIteLIgbnab;BI
kalbriecTtaragtulkar RBwtki arN_bnab;BIkalbriecTtaragtulkaEdlminRtUv)anGnuBaateGay
eFVIkarEktMrUv.
3>
kalbriecTEdlr)aykarN_hirBavt RtUv)anGnuBateGayecjpSay KWCakalbriecTEdl

GkRKb;RKgshRKaspl;karGnuBaateGayecjpSayr)aykarN_hirBavt. kalbriecTenHGacxusKa
BIkalbriecTecjpSayr)aykarN_hirBavteTAeGaysmaKt b kxusBIkalbriecTdak;r)aykarN_
hirBavtenHCUnnaykdanrbs;rdaPi)alEdlBak;Bn.
]TahrN_
GkRKb;RKgshRKas)anbBab;BRgagr)aykarN_hirBavtsMrab;
TI 31 Ex F qaM 20x1
enAfTI 28
Ex kum qaM 20X2 . enAfTI 18 Ex mina qaM20X2 RkumRbwkSa
Pi)al)anBinitr)aykarN_hirBavt nig )anGnuBaateGayecjpSayr)aykarN_enaH. r)aykarN_
hirBavtRtUv)aneGaydl;smaKm nig GkepSgeTot nafTI 1 Ex emsa qaM 20X2. kicRbCuM
smaKtRbcaMqaM)anGnumtr)aykarN_hirBavtenH enAfTI 15 Ex emsa qaM 20X2 ehIy r)aykarN_
hirBavtEdl)anGnumtehIyenaH bnab;mkRtUv)antMkl;enAsabnRtYtBinit enAfTI 30 Ex emsa qaM
20X2.
________________________________________________________________________________
TMBr 102
r)aykarN_hirBavtRtUv)anGnuBaatieGayecjpSayenA fTI 18
kalbriecTEdlRkumRbwkSaPi)alGnuBaatieGayecjpSay .
4>
Ex
mina
qaM 20X2
RBwtikarN_bnab;BIkalbriecTtaragtulkar rYmmanral;RBwtikarN_TaMgGs;KiteTAdl;kalbriecTEdl
)anTTYlGnuBaateGayecjpSayr)aykarN_hirBavt.
karTTYlsal;nigkarvas;Evg-RBwtikarN_bnab;BIkalbriecTtaragtulkarEdlRtUv)aGnuBaatEktMrUv
5>
6>
shRKasmYyRtUvEktMrUvnUvcMnYnEdl)anTTYlsal; enAkgr)aykarN_hirBavt edIm,IqHbBaaMgBI

RBwtikarN_bnab;BIkalbriecTtaragtulkarEdlRtUv)anGnuBaateGayEktMrUv.
xageRkamenH KWCa]TahrN_nRBwtikarN_bnab;BIkalbriecTtaragtulkarEdltMrUveGayshRKas
mYyeFVIkarEktMrUvnUvcMnYnEdl)anTTYlsal;kgr)aykarN_hirBavtrbs;xn b ktMrUveGayshRKas
TTYlsal;FatuEdlmin)anTTYlsal;BImun .
k esckIsMercnkrNIbNwgtulakarbnab;BIkalbriecTtaragtulkar tMrUveGay
shRKaseFVIkarEktMrUvsMviFanFn Edl)anTTYlsal;rYcmkehIy b TTYlsal;
sMviFanFnmYy CaCMnYseGaykarRKan;EtkMNt;;bgajnUvbMNulyfaehtu edaysar
EtvabBaak;fashRKasmYymanbMNulnaeBlbcb,nmYynakalbriecTtaragtulkar
x karTTYlBtman bnab;BIkalbriecTtaragtulkarEdlKUsbBaak;fa RTBskmmYyRtUv
)anfycuHtMlnakalbriecTtaragtulkar b facMnYnnkarxatbg;edaysarkarcuHtMlEdleK)an
TTYlsal;BImunrbs;RTBskmenaHRtUveFVIkarEktMrUvvij. ]TahrN_
1 karkSyFnrbs;GtifiCnmak; Edl)anekIteLIgbnab;BIkalbriecTtaragtulkar
CaTUeTAnwgbBaak;c,as;las;BIkarxatbg;KNnIGtifiCnEdlmanRsab; enAkkalbriecTtarag
tulkar ehIyshRKasRtUveFVIkarEktMrUvsmtulKNnIGtifiCnenaH .
2 karlk;sniFibnab;BIkalbriecTtaragtulkar Gacpl;PstagBItMlBitR)akdn
sniFienAkgkalbriecTtaragtulkar .
________________________________________________________________________________
TMBr 103
K karkMNt;bnab;BIkalbriecTtaragtulkar GMBIfedImRTBskmEdl)anTij b cMNUlBI

RTBskmEdl)anlk; enAmunkalbriecTtaragtulkar.
X karrkeXIjkarbnM b kMhusEdlbgajfa r)aykarN_hirBavtenHminRtwmRtUveLIy.
karTTYlsal;nigkarvas;Evg- RBwtikarN_bnab;BIkalbriectaragtulkarEdlminRtUv)anGnuBaateGayEktMrUv
7>
8>
shRKasmYy minRtvEktMrUvcMnYnEdl)anTTYlsal;enAkgr)aykarN_hirBavtrbs;xnrYcehIy edIm,I

qHbBaaMgBIRBwtikarN_bnab;BIkalbriecTtaragtulkarEdlmin)anGnuBaateGayeFIVkarEktMrUveLIy.
]TahrN_mYynRBwtikarN_bnab;BIkalbriecTtaragtulkar EdlminGnuBaateGayeFIVkarEktMrUvKWman
karFak;cuHtMlnsmtulKNnIGtifiCnCarUbiybreTs
edaysarmankarERbRbYlxaMgxagGRta
brR)ak;enArvagkalbriecTtaragtulkar nig kalbriecTr)aykarN_hirBavtRtUv)anGnuBaati
eGayecjpSay . karFak;cuHnUvtMlminTak;TgeT nwglkNrbs;KnnIGtifiCnnakalbriecTtarag
tulkar b:uEnvaqHbBaaMgBIkaleTsEdl)anekIteLIgenAkgkariybriecTbnab; . dUcenHehIy
shRKasmYyminRtv)anGnuBaateGayeFVIkarEktMrUvnUvcMnYn Edl)anTTYlsal;enAkgr)aykarN_
hirBavtsMrab;KNnIGtifiCneLIy . RsedogKaenHEdr shRKasminEktMrUvsmtulKNnIrbs;
GtifiCnEdl)anbgajnakalbriecTtaragtulkar eTaHbICavatMrUveGayeFIVkarkMNt;bgajbEnm
edayeyageTAtamkfaxN 17 keday.
karTTYlsal; nig karvas;Evg- PaKlaP
9>
RbsinebIPaKlaPRtUv)anesIeLIg b Rbkasbnab;BIkalbriecTtaragtulkar shRKasmYYy

minRtvTTYlsal;PaKlaPenaH faCaRTBGkmmYynakalbriecTtaragtulkareLIYy.
10> shRKasmYytMrUveGaykMnt;bgajcMnYnPaKlaPEdlRtUv)aneKesIeLIg b Rbkasbnab;BikalbriecT

taragtulkar
b:uEnmuneBlr)aykarN_hirBavtRtUv)anGnuBaateGayecjpSay. karbgaj
enHGac
k enAkgtaragtulkarCasmasPaBdac;edayELknRTBmas;
x enAkgkMNt;sMKal;nr)aykarN_hirBavt.
________________________________________________________________________________
TMBr 104
eKalkarN_nirnrPaBGaCIvkm
11> shRKasmYy minRtverobcMr)aykarN_hirBavt tammUldannirn rPaBGaCIvkmeLIy RbsinebI
GkRKb;RKgsMerccitbnab;BikalbriecTtaragtulkarfa xnmanbMNgnwglk;shRKas b bBab;
GaCIvkm b kfaxnKanCMerIsCak;lak;NaepSgeRkABIeFVIdUecH.
12> PaBRsutcuHxaMgeLIgxaglTplRbtibtikar nig sanPaBhirBavtbnab;BIkalbriecTtaragtulkar
GacKUsbBaak;BitMrUvkar
karBicarNafaetIkarsnt;nirnrPaBGaCIvkmenAEtsmRsbbya:gNa.
RbsinebIkar snt;nirnrPaBGaCIvkmElgsmRsbteTAeTot ehIy\TiBlvamanlkNraldaleBk
enaHsg;darenHtMrUveGaymankarpas;brRKwHnmUldanKNeny CaCageFIVkarEktMrUvelIcMnYnEdl
)anTTYlsal;BImuntammUldanKNenydMbUg.
13> sg;darKNenykm<Ca 1 sIBIkarbgajr)aykarN_hirBavt tMrUveGaymankarkMNt;bgajCak;lak;
mYycMnYn RbsinebI
k r)aykarN_hirBavtminRtUv)anerobcMtammUldannirnPaBGaCIvkm
x GkRKb;RKgdwgBIPaBminR)akdRbCa CasarvnEdlTak;TgnwgRBwtikarN_ b lkxNEdlGac
eFVIeGaymankarsgSyxaMg eTAelIlTPaBrbs;shRKaskgkarbnskmPaBGaCIvkmkglkN
CanirnrPaBGaCIvkm . RBwtikarN_blkxNTaMgenaHtMrUveGaymankarkMNt;bgajeLIgbnab;BI
kalbriecTtaragtulkar.
karkMNt;bgaj - kalbriecTsMrab;karGnuBaatecjpSay
14> shRKasmYyRtveFIVkMNt;bgajBIkalbriecT Edlr)aykarN_hirBavtRtUv)aneKGnuBaateGayecj

pSay nig bBaak;BIGkEdlpl;karGnuBaatenaH.
15> CasMxan;Nas;sMrab;GkeRbIR)as; kgkardwgfa etIeBlNaeTIbr)aykarN_hirBavtRtUv)anGnuBaat
eGayecjpSay BIeRBaHr)aykarN_hirBavtmin)anqHbBaaMgBIRBwtikarN_bnab;BIkalbriecTenHeT.
________________________________________________________________________________
TMBr 105
karkMNt;bgaj - karEksMrYlkarkMNt;bgajBIlkxNenAkgkalbriecTtaragtulkar
16> RbsinebIshRKasmYy TTYl)anBtmanbnab;BIkalbriecTtaragtulkarGMBIlkxNEdlmanRsab;

enAkgkalbiecTtaragtulkar shRKasRtveFVIkarkMNt;bgajEdlTak;TgnwglkNTaMgenaHeTA
tamBtmanEdleTIbTTYl)anfI.
17 kgkrNIxH shRKasmYyRtUvkarEksMrYlkarkMNt;bgajenAkgr)aykarN_hirBavtrbs;xnedIm,I
qHbBaaMgBIBtmanEdlTTYl)an bnab;BikalbriecTtaragtulkar eTaHbICaBtmanenaHminman
CH\TiBldl;cMnYnEdlshRKasTTYlsal;enAkgr)aykarN_hirBavtrbs;xnkeday . ]TahrN_
mYyntMrUvkarEktMrUvkarkMNt;bgaj KWenAeBlTTYl)anPstagbnab;BIkalbriecTtaragtulkar
GMBIbMNulyfaehtuEdlmanRsab; enAkgkalbriecTtaragtulkar . BEnmelIkarBicarNafa
etIshRKasKYrEtTTYlsal;sMviFanFnmYyedayeyageTAtamlkNtMrUvnsg;dar sIBIsMviFanFnenH
bkshRKasmYyRtUvEksMrYlkarkMNt;bgajrbs;xnGMBIbMNulCayfaehtueTAtamBtmanfIenH .
karkMNt;bgaj - RBwtikarN_bnab;BIkalbriecTtaragtulkarEdlminGnuBaateGayEktMrUv
18> enAeBlEdlRBwtikarN_bnab;BIkalbriecTtaragtulkar minGnuBaateGayEktMrUv EdlsMxan;enaHKW
karmin)anbgajEdlCH\TiBldl;lTPaBrbs;GkeRbIR)as; r)aykarN_hirBavtkgkarvaytMl
nig eFVIesckIsMercciteGay)anRtwmRtUv shRKasmYyRtvkMNt;bgajnUvBtmandUcxageRkam
sMrab;EpksMxan;nImYynRBwtikarN_bnab;BIkalbriecTtaragtulkar EdlminGnuBateGayEktMrUv .
k lkNrbs;RBwtikarN_
x )a:n;sanBIplbHBal;dl;hirBavtrbs;vabkr)aykarN_Edlfakar)a:n;sanEbbenHmin
GaceFVIeLIg)aneT.
19> xageRkamenHKW Ca]TahrN_sIBIRBwtikarN_bnab;BIkalbriecTtaragtulkarEdlminGnuBaateGay
EktMrUvCasMxan;enaHKW karmin)aneFIVkMNt;bgajEdlb:HBal;dl;lTPaBnGkeRbIR)as;r)aykarN_
hirBavtkgkarvaytMlnigeFVIesckIsMercciteGay)anRtwmRtUv
________________________________________________________________________________
TMBr 106
k karbBalKanGaCIvkmsMxan; bnab;BIkalbriecTtaragtulkar b kkare)aHbg;ecalnUv

Rkumhun]btmFnsMxan;.
x karRbkasBIEpnkarbBab;RbtibtikarmYy kare)aHbg;ecalnUvRTBskm b karTUTat;bMNul
EdlbNaleGaymankarbBab;RbtibtikarbkkarcuHkicRBmeRBogedIm,Ilk;RTBskmTaMgenH
b karTUTat;bMNulTaMgenH .
K karTij nig kare)aHbg;ecalnUvRTBskmsMxan;
X karxUcxateragcRkplitkmsMxan;mYy edaysarGKIPybnab;BIkalbriecT taragtulkar
g karRbkas b karcab;epImGnuvtnUvkarEkERbrcnasm<ndsMxan;mYy
c karpas;brtMlRTBskm b GRtabrR)ak;kgRTg;RTayFMminRbRktIbnab;BIkalbriecT
taragtulkar
q karpas;brxagGRtaBnbc,ab;BnEdl)anGnumtbkRbkasbnab;BIkalbriecTtaragtulkar
Edlman\TiBlxaMgxaelIRTBnigbMNulBncrn nig RTB nig bMNulBnkgbBaIeTAtam
kalbriecTeRkay .
C karcuHkicRbmeRBogsMxan;bbMNulCayfaehtu ]TahrN_ dUcCakarecjbNFanaepSg
j karcab;epImbwgpl;mYyEdlekIteLIgeRkayRBwtikarN_bnab;BIkalbriecTtaragtulkar .
fcUlCaFrman
20> sg;darKNenykm<CaenH
enHcUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavtRbcaMqaM
nral;GgPaBhirBavtTaMgGs; cab;epImBI>>>>>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>>. GgPaBhirBavtEdlman
karGnuvtn_munRtv)anTTYlkarKaMRTnigelIkTwkcit.
________________________________________________________________________________
TMBr 107
sg;darKNenykm<Ca 12 BnelIR)ak;cMNUl
buBVkfa
sg;darKNenykm<CaenH elIkeLIgBItMrUvkarcuHbBaIKNeny nigkarbgajBIBnelIR)ak;
cMNUl . enHKwCatMrUvkarmYyenAkgc,ab;nRBHraCaNakm<CaEdlfa r)aykarN_hirBavtrbs;
RKb;GgPaBKNenyTaMgGs; dUcmanEcgkgc,ab; RtUvEterobcMeLIgedayGnuelameTAtam
sg;daKNenyGnrCati. ehtudUcecHehIyeTIb sg;darKNenykm<Ca s>K>k 12enHman
dak;bBalnUvral;kfaxNEdlBak;BnTaMgLay EdlmanEcgenAkgsg;darKNenyGnrCati
s>K>G 12 . sg;darenHRtUv)anerobcMeGayBisarEfm edayrYmbBalTaMgksaredImsMxan;
nigkarENnaMsMrab;karGnuvtn_sg;darenHenAkgRbeTskm<Ca .
plb:HBal;rbs;BnnRBwtikarN_Edl)anTTYlsal;
kgr)aykarN_hirBavtRbcaMqaM
RtUv)anbBaleTAkgkarkMNt;BnelIRTBGkmkgRKasMrab;qaMenaHEdr. eTaHbICay:agNakeday
kartMrUveGaymankarTTYlsal; nig karvas;Evgnc,ab;Bnnana nig bTbBatiepSg GacxusBIkar
tMrUveGaymankarTTYlsal; nig karvas;EvgenAkgsg;darKNenyhirBavt . EdaysarEt
manlTplxusKaEdlekIteLIg rvagR)ak;cMNUlCab;BnnigcMNUltamviFIsasKNenymunbg;Bn
nigrvagmUldanBnnRTBskmbRTBGkm CacMnYnEdlRtUv)anbBalCaRTBskm nig RTB
GkmsMrab;bg;Bn eTIbcMnYnTaMgenaHRtUv)aneFVIkarraykarN_kgr)aykarN_hirBavtrbs;RTBTaMg
enaH.
sg;darenHeRbIR)as;RTwsIRTBGkm ehIyEdlepateTAelItaragtulkar . CMnYseGay
KNenycMeBaHeBlevlaxusKa rvagKNeny nig mUldanBnncMNUl nig cMNay edayeFVIkar
bkRsayBIPaBxusKabeNaHGasn rvagKNeny nig mUldanRTBskm nig RTBGkm .
PaBxusKabeNaHGasnenH Caplb:HBal;nBnEdleRbIR)as;GRtaBnEdl)anGnumtrYcehIy b
______________________________________________________________________________
)anGnumtenAkgkalbriecTtaragtulkar nig )anraykarN_enAkgr)aykarN_hirBavtfa

CaBnBnarelIRTBGkm bRTBskm.
mUldanCaKnwHmYykgsg;darenH KW BnBnarelIRTBGkm nig RTBskmRtUv)anTTYl
sal; RbsinebIkarRbmUlBnelItMlkgbBaIrbs;RTBskm b eTAelIcMNaysMrab;TUTat;
RTBGkm GaceFVIeGaykarcMNayelIBnnaeBlGnaKtx<s;Cag bTabCag krNIEdlkar
RbmUlbkarTUTat;minmanplvi)akEdlbgreLIgedaykarbg;BneLIYy . dUecH BnBnarelI
RTBGkmbRTBskm tUv)anTTYlsal;fa manplvi)akekIteLIgenAeBlGnaKt cMeBaHbMNul
Bnkngmk . mankrNIelIkElgdCak;lak;;mYycMnYncMeBaHmUldanTUeTAenH EdlnwgmanbBaak;
CUnkgsg;darenHpgEdr.
sg;darenHsnt;faRTBskmbRTBGkmnimYymantMlnkarCab;Bn }mUldanBn : .
PaBxusKarvagtMlkgbBaIrbs;RTBskmbRTBGkm nig mUldanBnrbs;va RtUv)anehAfa
:PaBxusKabeNaHGasn : . PaBxusKaTaMgLaymanlkNCa :beNaHGasn : BIeRBaHvaCakar
bBaak;GHGagCamUldanEdlfa shRKasmYynwglk;RTBskm rbs;xnehIyeFVIkarTUTat;RTB
GkmCabnbnab;kgeBl Edlplvi)aknBnekIteLIg.
tMrUvkarcMbgTaMgLaynsg;darenHmandUcteTA
tMrUveGaymankareFVIsMviFanFnTaMgmUlsMrab;plb:HBal;nBnelIR)ak;cMNUl CamYynwgkrNI
elIkElgnanaEdl)ankMNt;.
tMrUveGayeRbIR)as;RTwsIRTBGkmedayEpkelIPaBxusKabeNaHGasn
BnBnarRtUv)anTTYlsal;kgkarvaytMlRTBskmeLIgvij nig sMrab;karEksMrYltMl
smrmkgGaCIvkmcMruH
BnBnarelIRTBskm rYmTaMgRTBskmTaMgLayEdlekIteLIgBIkarxatBn RtUv)an
TTYlsal;eBlEdlTMngfa GacnwgmancMNUlCab;BnRKb;RKan;.
______________________________________________________________________________
CaTUeTA BnBnarelIRTBGkmRtUv)anTTYlsal; cMeBaHcMNUlEdlmi)anEbgEckeGay

RkumhunCadKU . BnBnarelIRTBskm nigRTBGkmminKYrRtUv)anbBaHtMleLIy.
sg;darenHtMrUveGaymaneKalkarN_karbgajnana dUcCa
smasPaKcMbgnkarcMNayelIBn b karRbmUlBnmkvij . elIsBIenH vatMrUveGay
mankardak;bgajcMnYnnananBnkgRKanigBnBnarEdlBak;BnnwgFatunanaEdlKitedaypal;
eTAelIRTBmas;nigFatuBiessnanapgEdr .
karsMrbsMrYlCatYelx rvagkarcMNayelIkarbg;Bn nig cMeNjtamviFIsasKNeny
RtUvykplitplKuNCamUyGRtaBnEdlkMBugeRbIR)as; b rvag GRtamFm nig CamYyGRta
EdlkMBugeRbIR)as;
cMnYn nigkalbriecTputkMNt; nPaBxusKabeNaHGasnEdlGackat;bny)an kar
xatBnminTan;eRbI nig \NTanBnminTan;)aneRbI cMeBaHBnBnarelIRTBskmEdlminTan;)an
TTYlsal;.
PaBxusKabeNaHGasnsrubCamYykarvinieyaKenAkgRkmhun]btmkFn saxa sm<njati
nig plRbeyaCn_kgkarbNak;TunrYmKacMeBaHBnBnarRTBGkmEdlminTan;)anTTYlsal;.
BnBnarelIRTBskm nig RTBGkmcMeBaHRbePTnImYynPaBxusKabeNaHGasn
karxatBnminTan;)aneRbI nig \NTanBnminTan;)aneRbIsMrab;kariybriecTnImYy Edl)an
bgaj
BnBnarelIR)ak;RcMNUl bR)ak;cMNay eBaHRbePTnImYynPaBxusKabeNaHGasn
karxatBnminTan;)aneRbI nig \NTanBnminTan;)aneRbI RbsinebIvamin)anekIteLIgBIkar
ERbRbYlncMnYnkgtaragtulkarenaHeT.
BnelIR)ak;cMNay bR)ak;cMNUl Tak;TgeTAnwg TaMgcMeNjbxatcMeBaHkarbBab;nRbtibti
karmYy nig cMeNjbkxatEdl)anmkBIskmPaBFmtankarbBab;Rbtibtikar
______________________________________________________________________________
cMnYnnBnBnarelIRTBskm nig lkNnPstagKaMRTdl;karTTYlsal;kgkaleTs

mYycMnYn.
sg;darenHeRbIvaksB :shRKas : KwsMedAeTAelIsabnKNenyTaMgGs;EdlRtUv)an
tMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH.
: sg;daenHminRtUv)anGnuvteTAelIGIVEdlminmanlkNCasarvneLIy :
kmvt
kmvtnsg;darenH KWedIm,IGFib,ayBIkarGnuvtn_karcuHbBaIKNenysMrab;BnelIR)ak;cMNUl.
eKalkaN_cMbgkgKNenysMrab;BnelIR)ak;cMNUlKW etIRtUveFVIkarbkRsayy:agdUcemc GMBI
plvi)akrbs;Bn naeBlbcb,n nig GnaKt n
1 karRbmUlmkvij bkarTUTat; naeBlGnaKtnTwkR)ak;rbs;RTBskm bRTBGkm
Edl)anTTYlsal;kgtaragtulkarrbs;shRKasmYy
2 Rbtibtikar nig RBwtikarN_epSgeTotnkariybriecTnaeBlbcb,nEdlRtUv)anTTYlsal;
kgr)aykarN_hirBavtrbs;shRKasmYy.
vaCaFmtaEdlmankarTTYlsal;nRTBskmbRTBGkmfa shRKasRtUveFVIr)aykarN_
edayrMBwgTukcMeBaHkarRbmUlmkvij b karTUTat;TwkR)ak;kgbBaInRTBskmbRTBGkmenaH .
RbsinebIvaTMngCafa karRbmUlmkvij b karTUTat;nTwkR)ak;enaH nwgeFVIeGaykarbg;Bn
naeBlGnaKtFM btUc CagGVIEdlRtUvbg;enaH krNIEdlkarRbmUlmkvij b karTUTat;Bnminman
plvi)akGIVeLIy ehIysg;darenHktMrUveGay shRKasmYyTTYlsal;BnBnarelI;RTBGkm
bRTBskm CamYynwgkrNIelIkElgnanaEdl)ankMNt;pgEdr.
sg;darenHtMrUveGay shRKasmYyeFVIkarbkRsayBIplvi)aknBnsMrab;Rbtibtikar nig
RBwtikarN_epSgeTAtammeFa)aydUcKa dUcCakarbkRsayRbtibtikar nig RBwtikarN_n
shRKasxngpal;. dUecH cMeBaHRbtibtikar nig RBwtikarN_dTeTot Edl)anTTYlsal;kg
______________________________________________________________________________
r)aykarN_lTpl enAeBlenaHplb:HBal;rbs;BnEdlBak;BnkRtUv)anTTYlsal; enAkg

r)aykarN_lTplpgEdr . cMeBaH Rbtibtikar nig RBwtikarN_epSgeTot RtUv)anTTYlsal;eday
pal;kgRTBmas; enAeBlenaHplb:HBal; rbs;BnBak;BnkRtUv)anTTYlsal;edaypal;kg
RTBmas;pgEdr . dUcKaenHEdr karTTYlsal;nBnBnarelIRTBskm nig RTBGkm
GaCIvkmcMruHeFVIeGaymanplb:HBal;dl;ekri_eQaHbkekri_ eQaHGviCman EdlekIteLIgBIGaCIvkm
cMruHenH.
sg;darenHkBak;BneTAnwgkarTTYlsal;BnBnarelIRTBskm EdlekIteLIgBIkarxatBn
EdlminTan;)aneRbIR)as;b\NTanBnminTan;)aneRbI
enAeBlenaHRtUveFVIkarbgajnBnelI
R)ak;cMNUlkgr)aykarN_hirBavt nig karbgajBtmanEdlBak;BneTAnwgBnelIR)ak;cMNUl
nanapgEdr.
visalPaB
1
sg;darenHRtUv)aneRbIR)as;kgKNenysMrab;BnelIR)ak;cMNUlnana.
cMeBaHeKalbMNgnsg;darenH BnelIR)ak;cMNUlrYmbBalTaMgBnkgRsuk nig BneRkA

RsukEdlEpkelImUldancMeNjCab;Bn.
BnelIR)ak;cMNUlkrYmbBalTaMgBnkat;TukEdlCMBak;edayRkumhun]btmkFn sm<njati
bJplRbeyaCn_kgkarvinieyaKTunrYmKa eTAelIkarEbgEckeTAshRKasEdlRtUveFVIkar
raykarN_pgEdr .
sg;darenHminBak;BneTAnwgRTwsIKNenyEdlpl;eGayedayrdaPi)al b BnelI
\NTanvinieyaKeLIy . eTaHbICay:agNakeday sg;darenHBitCaBak;BneTAnwg
KNeny cMeBaHPaBxusKabeNaHGasn EdlGacekIteLIgBIkarpl;eGayeday
rdaPi)al b k\NTanBnvinieyaKnana.
______________________________________________________________________________
niymny
4
vaksBxageRkamenH
xageRkam
RtUv)aneRbIR)as;kgsg;darenH
edaymanGtnybBaak;dUc
R)ak;cMeNjtamviFIsasKNeny CacMeNjbxatsuTsMrab;kariybecTmYymuneBleFVI
kardkcMNaybg;Bn
cMeNjCab;Bn karxatBn CaplcMeNj bxat kgkariybriecTmYy Edl)ankMNt;
edayGnuelameTAtamviFanEdl)anbegIteLIgedayGCJaFrBn bnab;BIBnelIR)ak;cMNUl
EdlRtUvbg; bEdlGacsarmkvij)an.
cMNayBn cMNUlBn CacMnYnsrubEdl)andak;bBalkgkarkMNt;cMeNjbxatsuTkg
RKa edayKitbBalTaMgBnkgRKanigBnBnar .
BnkgRKa CacMnYnnBnelIR)ak;cMeNjEdlRtUvbg; EdlGacsarmkvij)an eday
KitBIcMeNjCab;Bn karxatBn kgRKamYy.
BnBnarelIRTBGkm CacMnYnnBnelIplcMeNjEdlRtUvbg;naeBlGnaKtedayKitBI
PaBxusKabeNaHGasnnBnEdlRtUvbg;.
BnBnarelIRTBskm CacMnYnnBnVelIplcMeNjEdlGacsarmkvijnaeBlGnaKt
edayKitBI
k- PaBxusKabeNaHGasnEdlGackat;bny)an
______________________________________________________________________________
xK-
karxatBnminTan;)aneRbIsMrab;kariybriecTxagmux
\NTanBnminTan;)aneRbIsMrab;kariybriecTxagmux
PaBxusKaeNaHGasn CaPaBxusKarvagtMlkgbBaInRTBskmbRTBGkmenAkg
taragtulkar nig mUldanBnrbs;va. PaBxusKabeNaHGasnGacCa
k- PaBxusKabeNaaHGasnCab;Bn
EdlPaBxusKabeNaHGasnEdlnwgbgr
eGayman cMnYnCab;BnkgkarkMNt;R)ak;cMeNjCab;Bn karxatBn
naeBlGnaKt enAeBlenaHtMlcuHbBaInRTBskmbRTbGkm RtUv)anRbmUl
mkvij bRtUv)anTUTat;rYc.
x- PaBxusKabeNaHGasnEdlGackat;bny EdlCaPaBxusKabeNaHGasnEdl
bgreGaymancMnYn EdlGackat;bny)ankgkarkMNt;elIplcMeNjCab;Bn
karxatBn naeBlGnaKt enAeBlenaHtMlcuHbBaIrbs;RTBskmbRTB
GkmRtUv)anRbmUlmkvij bRtUv)anTUTat;rYc.
mUldanBnnRTBskmbRTBGkm CacMnYnEdlkMNt;elIRTBskmbRTBGkm Edl
Cab;Bn.
5
karcMNayBn cMNUlBn manTaMgcMNayBnkgRKa cMNUlBnkgRKa nig

cMNayBnBnar cMNUlBnBnar.
mUldanBn
6
mUldanBnnRTBskmmYy CacMnYnEdlGackat;bnycMeBaHkardkBn edIm,ICMrHCamYynwg

RbeyaCn_esdkicepSgEdlCab;Bn ehIynwghUrcUlmkshRkasmYyvij enAeBlEdl
vaGacsarmkvijnUvtMlkgbBaInRTBskm . RbsinebIplRbeyaCn_esdkicTaMgenaH
minCab;BneT mUldanBnnRTBskmesInwgtMlkgbBaI.
______________________________________________________________________________
]TahrN_
1- m:asIunmYymanfedImcMnYn 100. cMeBaHkardkBn kardkrMls;cMnYn 30 kgRKaenH
nigRKamun ehIyfedImEdlenAsl;nwgGackat;bny)ankgRKanaeBlxagmuxTaMg
karkat;rMls;bkarkat;bnyelIkarkat;ecal . cMNUlEdl)anmkBIkareRbIR)as;
m:asuInKWRtUvCab;Bn plcMeNjBIkarkat;ecalm:asIunkRtUvRtUvCab;BnEdr ehIy
cMeBaHkarxatelIkarkat;ecalnwgRtUvkat;ecjsMrab;karbg;Bn. dUecHmUldanBnrbs;
m:asIunenHKW 70 .
2- \NeTyBaNiCkm mantMlkgbBaIcMnYn 100. cMNUlEdlBak;Bn)anBal
kgcMeNjCab;Bn bkarxatBn rYcehIy. dUecHmUldanBnrbs;\NeTy
BaNiCkm KI 100.
3- PaKlaPEdlRtUvTTYlBIRkumhun]btmkFnEdlmantMlkgbBaIcMnYn 100 . PaK
laPKWminCab;BneT. KglkxNxH tMlkgbBaInRTBskmTaMgmUlGacdk
ecjBIplRbeyaCn_esdkic . CalTpl mUldanBnrbs;PaKlaPEdlRtUv
TTYlKWcMnYn 1001.
4- kMcIEdlRtUvTTYlmantMlkgbBaIcMnYn100 . karsgvijelIkMcInwgminmanplb:H
Bal; dl;karbg;BneT. mUldanBnnkMcIenH Kw 100.
7
mUldanBnnRTBGkmKW tMlkgbBaIrbs;vaedayeFVIkardkecjnUvcMnYnNaEdlnwg
RtUvdkecjsMrab;bg;BnnUv RTBGkmenaHkgRKaxagmux. kgkrNIEdlmancMNUl
tamkarviPaKenH vaKancMnYnxusKaCabeNaHGasnEdlGacCab;BnenaHeT . tamkarviPaKmYy epSgeTotKW

PaKlaPRtUvTTYlEdl)anbgrTuk manmUldanBnsUn ehIyGRtaBnsUnRtUv)anGnuvtcMeBaHlTpl
nPaBxusKabeNaHGasnEdlGacCab;Bn mancMnYn 100 . tamkarviPaKTaMgBIrxagelIenH vaKan
BnBnaelI RTBGkmeLIy .
______________________________________________________________________________
TTYl)anmun mUldanBnnRTBGkmEdlekIteLIgenaHKW tMlkgbBaIrbs;vaenaHg

edaydkecjnUvcMnYnxHncMNUlEdlminEmnCakmvt nkarbg;BnkgRKaxagmux.
]TahrN_
1- RTBGkmryeBlEvgmanrYmTaMgcMNUlkarR)ak;Edl)anTTYlCamun CamYynwg
mantMlkgbBaI cMnYn 100. cMNUlkarR)ak;EdlBak;BnRtUvkat;BnedayeRbI
mUldansac;R)ak; . ehtudUecHehIy mUldanBnrbs;cMNUlkarR)ak;Edl)an
TTYlCamun KI sUn.
2- RTBGkmryeBlEvgrYmmanTaMgcMNaybgrEdlmantMlkgbBaIcMnYn100.
cMNay EdlBak;Bn)andkecjrYcehIysMrab;karbg;Bn. dUecH mUldan
BnncMNaybgr KW 100.
3- RTBGkmryeBlEvgmanrYmTaMgcMNaybgrelIkarpakBinyEdlmantMlbBaIcMnYn
100 . karpakBinyminRtUvdkecjsMrab;;eKalbMNgnkarkat;BneT . dUecH
mUldanBn ncMNaybgrelIkarpakBinyKW 100.
4- RTBGkmmYymantMlkgbBaIcMnYn 100 . karTUTat;vijnRTBGkmnwgmin
manplvi)akBneT. mUldanBnnRTBGkm enH KW 100.
8
FatuxHmanmUldanBn Etmin)anTTYlsal;faCaRTBskm nig RTBGkmkgtaragtul

kareT. ]TahrN_ cMNaysMrab;begItGaCIvkmEdlRtUv)anTTYlsal;faCacMNaykg
karkMNt;cMeNjKNenykgRKaEdlva)anekIteLIg b:uEnvakRtUv)anGnuBaJateGayeFVI
kardkkgkarkMNt;cMeNjCab;Bn bkarxatBn kgRKaeRkayeTot)anEdr .
PaBxusKarvag mUldanBnncMNaysMrab;karbegItGaCIvkmkayCacMnYnEdlGCJaFr
Bndar nwg GnuBaJateGayeFVIkarkat;kgkgRKaxagmuxeTot ehIycMeBaHtMlkgbBaIedl
mantMlsUn
CaPaBxusKabeNaHGasnEdlGacdk)anenaHeFIVeGaymanBnBna
elIRTBskm.
______________________________________________________________________________
kgkrNIEdlmUldanBnnRTBskm b RTBRTBGkmEdlminTan;elceLIgPam
vamansarRbeyaCn_kgkareFVIkarBicarNa eTAelIeKalkarN_mUldanEdlsg;darenH)an
edayEpkelI
elIkElgEtkrNInanaEdl)ankMNt; shRKasmYyRtUvTTYlsal;BnBnarelIRTBGkm
bRTBskmeTaHCaenAeBlNakeday karsareLIgvijbkarTUTat;elItMlkgbBaInRTB
GkmbRTBskm eFVIeGaykarbg;BnnaeBlGnaKtFM btUcCag karsareLIg
vijbkarTUTat;enaHminmanplvi)akBn.
10 kgr)aykaN_hirBavtrYm PaBxusKabeNaHGasnRtUvkMNt;edaykareRbobeFobtMl
kgbBaInRTBskm nig RTBGkmkgr)aykarN_hirBavtrYmCamYymUldanBnEdlsm
Rsb . mUldanBnRtUv)ankMNt;edaykarbEgVrmkvijnshRKasnImYykgRkum.
karTTYlsal;RTBGkmBnkgRKanigRTBskmBnkgRKa
11 BnkgRKankariybriecTbcb,nnigkariybriecTmunRtUv)anTTYlsal;CaRTBGkm kg
krNIEdlminTan;mankarTUTat; . RbsinebIcMnYnEdl)anbg;rYcehIyenAkgkaribriecT
bcb,nnigkaribriecTmunmancMnYneRcInCagcMnYn EdlCMBak;sMrab;kariybriecTTaMgenaH
cMnYnelIsenaHCaRtUv)anTTYlsal;faCaRTBskm.
12 plRbeyaCn_EdlTak;TgeTAnwgkarxatBnEdlGacykeTAeFVIkarTUTat;CamYyBn
kgRKankariybriecTmun RtUv)anTTYlsal;faCaRTBskm.
13 enAeBlEdlkarxatBnRtUv)aneRbIR)as; edIm,ITUTat;CamYyBnkgRKankariybriecTmun
shRKasmYyRtUvTTYlsal;plRbeyaCn_enaHfa CaRTBskmkgRKaEdlmankarxatBn
______________________________________________________________________________
ekIteLIg BIeRBaHplRbeyaCn_nwgTMngCamanlMhUrcUlshRKas ehIyplRbeyaCn_

enaHGacRtUv)anvas;EvgEdlKYreGayTukcit)an.
karTTYlsal;nBnBnarelIRTBGkm nigRTBskm PaBxusKabeNaHGasnCab;Bn

14 BnBnarelIRTBGkmRtUv)anTTYlsal;
cMeBaHPaBxusKabeNaHGasnCab;Bn
luHRtaNaEtBnBnarelIRTBGkmenaHekIteLIgBI
k- ekreQaHGaCIvkm RbsinebIrMls;minGacdk)ansMrab;ykeTAbg;Bn
x- karTTYlsal;dMbUgnRTBskm bRTBGkmkgRbtibtikarEdl
1- minEmnCaGaCIvkmcMruH
2- minCH\TiBldl;cMeNjtamviFIsaRsKNeny nigcMeNjBn enAkg
Rbtibtikar.
eTaHbICay:agNakeday cMeBaHPaBxusKabeNaHGasnCab;BnEdlmankarBak;BnCamYynwgkar
vinieyaKTunkgRkumhun]btmkFn saxa nig sm<njati nig plRbeyaCn_kgkarvinieyaKTun
rYmKa enaHBnBnarelIRTBGkmRtUv)anTTYlsal;edayGnuelameTAtam kfaxN 39 .
15
CaFmtakgkarTTYlsal;RTBskmmYyEdlfa tMlkgbBaIrbs;vanwgGacsarmkvij
)ankgTMrg;CaplRbeyaCn_esdkic EdlnwghUrcUleTAkgshRKaskgeBlGnaKt.
enAeBlEdltMlkgbBaIrnRTBskmelIsmUldanBnrbs;vaenaH cMnYnnplRbeyaCn_
esdkicEdlRtUvbg;BnnwgelIscMnYnEdlGnuBaateGayeFVIkardkecjsMrab;ykeTAbg;Bn.
PaBxusKaenHCaPaBxusKabeNaHGasnCab;Bn
cMENkkatBVkicEdlRtUvbg;Edl
CalTplBnelIR)ak;cMNUlEdlekIteLIgkgRKaxagmux KWCaBnBnarelIRTBGkm.
enAeBlshRKasRbmUl)antMlkgbBaInRTBskm
PaBxusKabeNaHGasn
______________________________________________________________________________
Cab;BnnwgRtUvkat;ecjvij ehIyshRKasnwg)ancMeNjCab;Bn . rebobenHvaGac

eFVIeGayplRbeyaCn_esdkicnwgmanlMhUrecjBIshRKas kgTMrg;Cakarbg;Bn. ehtu
dUecHehIy sg;darenHtMrUveGaymankarTTYlsal;nUvral;BnBnarelIRTBGkm eday
eFVIkarelIkElgEtkgkaleTsdCak;lak;mYycMnYn Edlmanerobrab;kgkfaxN 14 nig
39 .
]TahrN_
RTBskmmYyEdlmantMledIm 150 mantMlkgbBaIcMnYn 100. rMls;bUkbnsMrab;
bg;nBnKW 90 ehIyGRtaBnKW 20 PaKry.
mUldanBnrbs;RTBskmKW60 fedImcMnYn 150 dkCamYynwgrMls;Bnsmacy 90 .
kgkarRbmUltMlkgbBaIcMnYn 100 enaHmkvij shRKasRtUvEtrkeGay)ancMNUl
Cab;BncMnYn 100 kb:uEnvaGaceFVIkardkecjrMls;Bn)anEt 60 b:ueNaH. CalTpl
shRKasnwgbg;BnelIR)ak;cMNUlcMnYn 8 40 kgGRta 20 PaKry enAeBlEdl
vaRbmUltMlkgbBaInRTBskm . PaBxusKarvagtMlkgbBaIcMnYn 100 ehIy
mUldanBncMnYn 60 EdlCaPaBxusKabeNaHGasnCab;Bn EdlmancMnYn 40 .
ehtudUecHehIy shRKasRtUvTTYlsal;BnBnarelIRTBGkmmancMnYn 8 40 kgGRta
20 PaKry EdlCatMNageGayBnelIR)ak;cMNUlEdlnwgRtUvbg;eBlEdlsRKas
RbmUlmkvijnUvtMlkgbBaIrbs;RTBskm.
16 PaBxusKabeNaHGasnmYycMnYnekIteLIg
enAeBlEdlcMNUlbcMNayRtUv)andak;
bBalenAkgcMeNjtamviFIsaRsKNenykgRKamYy
b:uEnkRtUv)andak;bBalkg
cMeNjCab;BnkgkariybriecTxusKapgEdr. PaBxus;KabeNaHGasnEbbenHCaerOy
RtUv)anbriyayCaPaBxusKaneBlevla . xageRkamenHKWCa]TahrN_ GMBIPaBxusKa
beNaHGasnEdlCaPaBxusKabeNaHGasnCab;Bn
ehIyEdleFVIeGayekItmannUv
BnBnarelIRTBGkm
______________________________________________________________________________
k- kardkrMls;EdleRbIR)as;kgkarkMNt;cMeNjCab;Bn karxatBn GacxusBIrMls;

EdleRbIkgkarkMNt;cMeNjtamviFIsaRsKNeny. PaBxusKabeNaHGasnKWCa
PaBxusKarvagtMlkgbBaInRTBskm CamYynwgmUldanBnrbs;vaEdl)anmkBI
karpat;ecjBIfedImnRTBskm Edl)aTTYlkarGnuBaatBIGaCJaFrBndarkgkareFVI
karkMNt;cMeNjCab;BnsMrab;kariybriecTbcb,nnigGtIt . PaBxusKabeNaH
GasnCab;BnekIteLIg ehIyEdleFVIeGayekItmannUvBnBnarelIRTBGkm enAeBl
enaHkardkrMls;tamBnRtUv)anbegInel,n EtpyeTAvij RbsinebIkardk
rMls;tamBnmanel,nyWtCagkardkrMls;tamviFIsaRsKNenyvanaMeGayPaBxus
KabeNaHGasnGackat;bnyGacFVIeGayekItmannUv BnBnarelIRTBskm.
x- fedImGPivDn_GaceFVImUlFnnIykm nig RtUvdkrMls;sMrab;RKaxagmuxkgkarkMNt;
cMeNjtamviFIsaRsKNeny b:uEnRtUv)andkecjvijedIm,IkMNt;cMeNjCab;Bn
kgRKaEdl)anekIteLIg. fedImGPivDn_enHmanmUldanBnesIsUn edaysar
vaRtUv)andkecjBIcMeNjCab;BnrYcehIy . PaBxusKabeNaHGasnCaPaBxusKa
rvagtMlkgbBaInfedImGPivDn_ nig mUldanBnrbs;vaEdlmantMlsUn.
17
PaBxusKabeNaHGasnkGacekIteLIgpgEdr enAeBlEdl
k- fedImnGaCIvkmcMruHekIteLIgBIkarTij Edl)ankMNt;edIm,IsMkal;)anfaCa
RTBskm nig RTBGkmEdl)anTijedayeyageTAtamtMlsmRsbrbs;va
b:uEnminmankarEktMrUvsmmUl
EdlRtUv)aneFVIeLIgsMrab;bg;BneLIy
sUmemIlkfaxN 19
x- RTBskmRtUv)aneKvaytMlsarCafI ehIyKankarEktMrUvsmmUlNamYy
EdlRtUveFVIeLIgsMrab;karbg;BneLIy sUmemIlkfaxN 20
K- mUldanBnrbs;RTBskmbRTBGkm elIkarTTYlsal;dMbUg xusKaBItMl
tMlkgbBaIrbs;va . ]TahrN_ eBlEdlshRKasmYyTTYlplRbeyaCn_BI
karpl;CMnYyedayrdaPi)al EdlminCab;BnBak;BnnwgRTBskm sUmemIl
kfaxN 22 nig 33
______________________________________________________________________________
X- tMlkgbBaInkarvinieyaKkgRkumhun]btmkFn saxa nig sm<njati b

plRbeyaCn_kgkarvinieyaKTunrYmKa ERbkayeTACaxusKaBImUldanBnnkar
vinieyaKbplRbeyaCn_ sUmemIlkfaxN 38-45.
karTTYlsal;BnBnarelIRTBGkmnigRTBskmnGaCIvkmcMruH
18 fedImnGaCIvkmcMruHEdlekIteLIgBIkarTijEdl)ankMNt; edIm,IsMKal;)anfa RTBskm
nig
RTBGkmEdl)anmkBIkarTijeday
karcuHeTAtamtMlsmRsbrbs;va
nakalbriecTnRbtibtikaredaHdUrekIteLIg . PaBxusKabeNaHGasnekIteLIg
enAeBlEdlmUldanBnnRTBskmnigGkmGacsMKal;)an Edl)anmkBIkarTijenaH
min)anC\TiBldl;GaCIvkmcMruH b )anC\TiBlelIEpkepSgeLIy . ]TahrN_
enAeBlEdltMlkgbBaInRTBskmRtUv)anekIneLIgdl;tMlsmRsbrbs;va b:uEn
mUldanBnnRTBskmenAEtrkSatMledImcMeBaHmas;kmsiTimun ehIyPaBxusKabeNaH
GasnCab;BnekIteLIgEdlnaMeGaymanBnBnarelIRTBGkm . BnBnarelIRTBGkm
EdlekIteLIg C\TiBldl;ekreQaH sUmemIlkfaxN 62.
karTTYlsal;BnBnarelIRTBGkmnigRTBskm
CatMlsmRsb
tMlkgbBaInRTBskm
19 sg;darKNenykm<Ca GnuBaateGayRTBskmCak;lak;Gacman tMlkgbBaICatMl

smRsb b kmankarvaytM;leLIgvijelIRTBskmTaMgenaH sUmemIl]TahrN_n
sg;darEdlBak;BnCamYy RTB eragcRk nig htbkrN_ . faetImankarTamTareGay
mankarTTYlsal;BnBnarelIRTBGkmbRTBskmbkGt;enaH KWRtUvBwgEpkeTAelIviFI
saRsEdlRtUvRbkan;ykedayGCJaFrBndar edayBak;BneTAnwgRTBskmEdlRtUvyk
tamtMlkgbBaIEdlCatMlsmRsbbkeFVIkarvaytMlsarCafI . tamyutaFikarxH
______________________________________________________________________________
karvaytMlbkareFVIr)aykarN_sarCafInRTBskmmYytamtMlsmRsb C\TiBldl;
cMeNjCab;Bn karxatBn kgRKa. CalTpl mUldanBnnRTBskmRtUv)anEktMrUv
edayminmanPaBxusKabeNaHekIteLIg. tamyutaFikarepSgeTot karvaytMl b kkar
eFVIr)aykarN_eLIgvijnRTBskmmYyminC\TiBldl;cMeNjCab;BnkgRKa Edlman
karvaytMlbkareFVIr)aykarN_eLIgvijenaHeLIy ehIyCalTplvanwgminmankarEk
tMrUvelImUldanBnrbs;RTBskmeT. EteTaHCay:agNakeday karsarmkvijntMl
kgbBaInaeBlGnaKtnwgeFVIeGaymanlMhUrCab;BnnplRbeyaCn_esdkic
cMeBaH
shRKas ehIycMnYnEdlnwgRtUvkat;ecjsMrab;bg;Bn nwgxusBIcMnYnnplRbeyaCn_
esdkicTaMgenaH. PaBxusKarvagtMlkgbBaInRTBskm Edl)anvaytMleLIgvij
nigmUldanBnrbs;vaKWCaPaBxusKabeNaHGasn ehIyeFVI eGayBnBnarelIRTBGkm b
RTBskmekItmaneLIg. enHCakarBit eTaHbICa
k- shRKasminmanbMNgeFVIkarkat;ecalRTBskmkeday . kgkrNIEbbenH
tMlkgbBaInRTBskmEdl)anvaytMleLIgvij nwgRtUvsarmkvijtamrykar
eRbIR)as;RTBskmenH ehIykareRbIR)as;enHnwgbegIteGaymancMNUl Cab;Bn
EdlelIscMnYnrMls; EdlnwgTTYl)ankarelIkElgBnsMrab;karbg;BnnaRKaxagmux .
x- BnelIcMeNjmUlFnRtUv)anBnar RbsinebIcMNUlEdl)anmkBIkarlk;RTBskmRtUv
)anvinieyaKelIkarTijRTBskmRbhak;RbEhlfIeTot. kgkrNIEbbenH Bnnwg
kayeTACaRTBGkmelIkarlk;bkareRbIR)as;nRTBskmRbhak;RbEhl.
karTTYlsal;RTBGkm nigRTBskmBnBnar-ekreQaHGaCIvkm
20 ekreQaHGaCIvkmCaplelIsnfedImTij
elIplRbeyaCn_rbs;GkTijtamtMl
smRsbnRTBskmnigRTBGkmEdl)anTijehIyGacsMKal;)an . GCJaFrBndar
mYycMnYnminGnuBaateGaymankardkrMls; elIekreQaHGaCIvkmdUcCaRbePTcMNay
EdlGacdk)ansMrab;kMNt;cMeNjCab;BneT . elIsBIenHeTAeTot kgyutaFikarEbbenH
fedImnekreQaHGaCIvkm minGackat;bny)aneT xNEdl]btmkFnRtUvkat;ecj
______________________________________________________________________________
GaCIvkmCamUldan .
tamyutaFikarenH mUldanBnrbs;ekri_eQaHesIsUn.
PaBxusKarvagtMlkgbBaIrbs;ekreQaHGaCIvkm nigmUldanBnEdlmantMlesIsUn
KWCa PaBsuxKabeNaHGasnCab;Bn. eTaHCaya:gnakeday ksg;darenH minGnuBaat
eGaymankarTTYlsal; BnBnrelIRTBGkmEdlekIteLIgeT BIeRBaHekreQaHGaCIvkm
CakaksMNl; ehIykarTTYlsal;BnBnarelIRTBGkmnwgeFVIeGaytMlkgbBaIn
ekreQaHGaCIvkmman karekIneLIg.
karTTYlsal;BnBnarelIRTBGkmnigRTBskm - karTTYlsal;dMbUgnRTBskm b
RTBGkm
21 Ca]TahrN_PaBxusKabeNaHGasnmYy GacnwgekIteLIgenAeBlEdlmankarTTYlsal;
dMbUgnRTBskmbRTBGkm ]TahrN_ RbsinebItMlxHbfedImsrubTaMgGs;
nRTBskmmYyminGacdksMrab;bg;Bn)an . RTwsIKNenycMeBaHPaBxusKabeNaH
GasnEbbenH
GaRsyeTAelIlkNnRbtibtikarEdlnaMeTArkkarTTYlsal;dMbUg
nRTBskm .
k enAkgGaCIvkmcMruH
shRKasmYyTTYlsal;BnBnarelIRTBGkmbRTBskm
ehIykarTTYlsal;enHC\TiBldl;
tMlviCmanbGviCmanrbs;ekreQaHGaCIvkm
sUmemIlkfaxN 18
x RbsinebIRbtibtikarC\TiBldl;TaMgcMeNjtamviFIsasKNeny b cMeNjCab;Bn
shRKasmYyTTYlsal;BnBnarelIRTBGkmbRTBskm
nigTTYlsal;cMNay
BnBnarEdlekIteLIg b cMNUlenAkgr)aykarN_lTpl sUmemIlkfaxN56
K RbsinebIRbtibtikarminEmnCaGaCIvkmcMruH ehIyminmanC\TiBldl;cMeNjtamviFI
saRsKNenybR)ak;cMeNjCab;Bn shRKasmYyRtUvTTYlsal;BnBnarelI RTB
GkmbRTBskmEdlekIteLIg
nig eFVIkarEksMrYlelItMlkgbBaInRTBskm
bRTBGkmedaycMnYndUcKa : kgkrNIEdlGvtmannkar elIkElgEdlmanEcgenAkg
kfaxN 15 nig 24 : . karEksMrYlEbbenHnwgeFVIeGayr)aykarN_hirBavtmankar
______________________________________________________________________________
fycuHnUvtmaPaB . dUecHehIy sg;darenHmin GnuBaateGayshRKasmYyTTYlsal;

BnBnarelIRTBskmbRTBGkmEdlekIteLIg TaMgeTAelIkarTTYlsal;dMbUg b
Cabnbnab;mkeTot sUmemIl]TahrN_TMBrbnab;. elIsBIenHeTAeTot shRKas
mYyminRtUvTTYlsal;bMErbMrUYlCabnbnab;nBnBnarelITBGkm b RTBskmEdl
min)anTTYlsal;eLIy edaysarEtRTBskmenaHminTan;)andkrMls;enAeLIy .
]TahrN_ bgajBIkfaxN 22 cMNuc K
shRKasmYymanbMNgnwgeRbIRTBskmmYyEdlmanfedIm 1>000 GayunkareRbIR)as;
rbs;vaKW cMnYn 5 qaM ehIytMlkaksMNl;rbs;vaesIsUn . GRtaBnKW 20.
ehIyrMls;RTBskmenaHminGacdkykeTAbg;Bn)aneT .
enAeBlEdlmankarRbmUlvijelItMlkgbBaInRTBskm shRKasnwgGacrkcMNUlCab;
BncMnYn 1>000 ehIyeFVIkarbg;BncMnYn 200 . shRKasminTTYlsal;
BnBnarelIRTBGkmEdlmancMnYn 200 enaHeT eRBaHvaekIteLIgBIkarTTYlsal;
dMbUgnRTBskm.
kgqaMbnab; tMlkgbBaInRTBskmKWmancMnYn 800 . kgkarrkcMNUlCab;Bn)an 800
enaH shRKasnwgbg;BncMnYn 160. shRKasminTTYlsal;BnBnarelIRTBGkmEdlman
cMnYn 160 enaHeT eRBaHvaekIteLIgBIkarTTYlsal;dMbUgnRTBskm.
PaBxusKabeNaHGasnEdlGacdk)an
22 BnBnarelIRTBskmRtUvEt)anTTYlsal;cMeBaHral;PaBxusKabeNaHGasn EdlGacdk
)ancMeBaHEdlfa vaRbEhlCanwgmanR)ak;cMeNjCab;BnEdlGacTUTat;CamYyPaBxusKa
beNaHGasnEdlGacdk)anEdlRtUv)anRbIR)as;
elIkElgEtBnBnarelIRTBskm
BnBnarenaHekItmaneLIgBI
k ekreQaHGaCIvkmGviCmanRtUv)ancat;TukfaCacMNUlBnar
______________________________________________________________________________
karTTYlsal;dMbUgnRTBskmbkRTBGkmenAkgRbtibtikardUcCa
1 RbtibtikarN_EdlminEmnCaGaCIvkmcMruH
2 enAxNeBlEdlRbtibtikarCH\TiBlTaMgR)ak;cMeNjtam
viFIsaRsKNeny nigR)ak;cMeNjCab;Bn karxatBn .
eTaHbICayagNakeday PaBxusKabeNaHGasnEdlGacdk)anCab;Tak;TgCamYykar
vinieyaKeTAelIRkUmhun]btmkFn saxa nig sm<njati nig plRbeyaCn_enAkg
karbNak;TunrYmKa
BnBnarelIRTBskmmYy RtUv)anTTYlsal;edayGnuelam
eTAtamkfaxN 42.
23 vaCakarFmtakgkarTTYlsal;nRTBGkm EdltMlkgbBaInwgRtUv)anTUTat;naeBl
GnaKttamrykarhUrecjnFnFanrbs;shRKas EdltMNageGayplRbeyaCn_
esdkic. enAeBlEdlFnFanhUrecjBIshRKas EpkmYybkEpkTaMgGs;ncMnYnGac
nwgRtUv)andkecj edIm,IkMNt;nUvR)ak;cMeNjCab;BnnkariybriecTmYy eRkay
kariybriecTEdlRTBGkmRtUv)anTTYlsal;. enAkgkrNIEbbenH PaBxusKabeNaH
GasnGacmanenAcenaHtMlkgbBaInRTBGkm nig mUldanBn. eyageTAtamenHEdr
BnBnarelIRTB skmmYyekItmanedayCab;Tak;TgeTAnwgBnelIR)ak;cMNUl Edlnwg
GacTarmkvij)annaeBlGnaKt
ehIyenAeBlEdlEpknRTBGkmenaHRtUv)an
GnuBaateGaydkedIm,IkMNt;GMBIBnelIR)ak;cMeNjEdlCab;Bn . RsedogKaenHEdr
RbsinebItMlkgbBaInRTBskmticCag mUldanBnrbs;va enaHPaBxusKanwgekItman
nUvBnBnarelIRTBskm EdlCab;Tak;TgnwgBnelIR)ak;cMNUlEdlnwgTarmkvij)an
naeBlGnaKt.
]TahrN_
shRKasmYyTTYlsal;bMNul100sMrab;fedImFanaeTAelIplitplEdlbgrTuk . sMrab;
karbg;Bn fedImFanaeTAelIplitplnwgminRtUv)ankat;bnyrhUtdl;shRKasTUTat;nUv
R)ak;EdlTamTar. GRtaBnKW 20 .
______________________________________________________________________________
mUldanBnnbMNulKWsUntMlkgbBaI 100 dknwgcMnYnEdlnwgRtUv)ankat;bnysMrab;

bg;BnEdlCab;Tak;TgeTAnwgbMNulenHnaeBlGnaKt. edIm,ITUTat;bMNultMlkgbBaI
rbs;xn shRKasnwgkat;bnyR)ak;cMeNjEdlCab;Bnrbs;xnnaeBlGnaKtnUvcMnYn100
nigbnab;mkkat;bnykarcMNayeTAelIR)ak;bg;BnnaeBlGnaKtrbs;xncMnYn20cMnYn100
kgGRta 20. PaBxusKarvagtMlkgbBaIcMnYn 100 nigmUldanBncMnYnsUnKWCaPaBxus
KaCabeNaHGasnEdlGackat;bny)ancMnYn 100. dUecH shRKasTTYlsal;
BnBnarelIRTBskmcMnYn 20 cMnYn100 kgGRta 20Edl)anpl;eGayenaHTMngfa
shRKasnwgrk)anRKb;RKan;nUvR)ak;cMeNjCab;BnnaeBlGnaKtcMeBaHR)ak;cMeNjEdl)an
mkBIkarkat;bnynUvkarcMNayeTAelIBn.
24 xageRkamenHKWCa]TahrN_mYycMnYnnPaBxusKa CabeNaHGasnEdlGackat;bny)an
EdlCalTplnaMeGaymanBnBnarelIRTBskm
k fedImRkumhunsaCIvkmEdlRtUv)anTTYlsal;faCacMNaymYykgkarkMNt;nUvR)ak;
cMeNjtamviFIsaRsKNenykgRKaEdlfedImTaMgenHekItmaneLIgb:uEnGacnwgRtUv
)anGnuBaatfa Cakarkat;bnymYykgkarkMNt;R)ak;cMeNjCab;Bn xatBnsMrab;
kariybriecTGnaKt. PaBxusKarvagmUldanBnnfedImRsavRCavCacMnYnEdl
GaCJaFrBndarGnuBaateGayCakarkat;bnyenAkgkalbriecTGnaKtCamYynwgtMl
kgbBaIEdlmantMlsUn KWPaBxusKaCabeNaHGasnEdlGackat;bny)an Edl
ekIteLIgBIBnBnarelIRTBskmmYy.
x cMNaykarR)ak;KWRtUv)anKitbBalkgkarkMNt;R)ak;cMeNj tamviFIsaRsKneny
R)ak;xatedayEpkeTAelIcMNayCak;EsgenAkgRKa. sMrab;karkMNt;R)ak;cMeNj
Cab;BnxatBnkarR)ak;EdlGackat;bny)anKWCacMnYnsrubncMNUlkarR)ak;rbs;
Gkbg;BnehIy50nR)ak;cMNUlsuTrbs;Gkbg;muneBlbUkbBalnUvcMNUlkarR)ak;
nigdkecjnUvcMNaykgRKa. PaBxusKaCabeNaHGasnEdlGackat;bny)anekIt
maneLIgnigpl;lTplCaBnBnaelIRTBskm.
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25 karbEgVrmkvijnPaBxusKabeNaHGasn
EdlGacdk)annwgpl;CalTplCakardk
sMrab;eFVIkarkMNt;nUvR)ak;cMeNjCab;BnnakariybriecTxagmux . eTaHbICay:agNakeday
plRbeyaCn_esdkickgkarkat;bnykarbg;BnnwghUrcUleTAkgshRKas EtkgkrNIEdl
shRKasGacrk)annUvR)ak;cMeNjCab;BnRKb;RKan; EdlGacdkykeTATUTat;)an. dUecH
shRKasmYyTTYlsal;nUvBnBnarelIRTBskm
EtenAeBlNaEdlvaTMngCaman
R)ak;cMeNjCab;BnEdlGacman edIm,ICMrHnUvPaBxusKabeNaHGasnEdlGacdk)an ehIy
EdlGacRtUv)aneRbIR)as;.
26 vaTMngCaR)ak;cMeNjCab;BnnwgGacekItmaneLIg
edIm,ICMrHnUvPaBxusKabeNaHGasn
EdlGacdk)anEdlRtUv)aneRbIR)as; enAeBlEdlmanPaBxusKabeNaHGasnekIteLIg
Gacdk)anRKb;RKan;Tak;TgeTAnwgGaCJaFrBndardUcKa nig GgPaBBndardUcKaEdlnwgRtUv
)aneKrMBwgfamankarbEgVrmkvij
k enAkgkariybriecTdUcKaeTAnwgkarbEgVrmkvij Edl)anrMBwgTukPaBxusKabeNaH
GasnEdlGacdkykmkeRbIR)as;)an
x kgkariybriecTEdlkarxatBnekItmaneLIgBIBnBnarelIRTBskm EdlGac
RtUv)ancuHkgbBaInkariybriecTeRkay bkariybriecTxagmux.
kgkaleTsEbbenH BnBnarelIRTBskmBnBnarRtUv)anTTYlsal;kgkaribriecT
enAkgeBlEdlPaBxusKabeNaHGasnEdlGackat;bny)anekItmaneLIg.
27 enAeBlEdlPaBxusKabeNaHGasnEdlGackat;bny)an minRKb;RKan;Tak;TgeTAnwg
GaCJaFrBndardUcKanigGgPaBBndardUcKaenaHBnBnarelIRTBskmRtUv)aneKTTYlsal;
EtcMeBaH
k shRKasnwgmanR)ak;cMeNjCab;Bn EdlBak;BneTAnwgGaCJaFrBndarnigGgPaB
BndardUcKaenAkgkariybriecTdUcKa EdlCakarbEgVrmkvijnPaBxusKabeNaH
GasnEdlGackat;bny)anb kgkariybriecTEdlkarxatbg;BnekItmaneLIg
______________________________________________________________________________
BIBnBnarelIRTBskm GacnwgRtUv)ankt;kgbBaInkariybriecTEdlkngput b
kariybriecTeRkay. kgkarvaytM;lfaetIvanwgmanR)ak;cMeNjCab;BnRKb;RKan;
kgkariybriecTxagmuxeT shRKasminTTYlsal;cMnYnCab;BnEdlekItmaneLIg
BIPaBxusKabeNaHGasnEdlGackat;bny)an
EdlRtUv)aneKrMBwgTukfanwg
ekIteLIgkgkariybriecTxagmux
BIeRBaHBnBnarelIRTBskmekIteLIgBIPaB
xusKabeNaHGasn EdlGackat;bny)annwgTamTaredayxngeGaymanR)ak;
cMeNjCab;BnedIm,I)aneRbIR)as;naeBlxagmux
x kaserobcMEpnkarBnmansMrab;shRKas EdlnwgbegIteGaymanR)ak;cMeNj
Cab;BnenAkgkariybriecTsmRsbmYy.
28 kaserobcMEpnkarBnKWCaskmPaB EdlshRKasnwgcat;viFankaredIm,IbegItbbegIn
R)ak;cMNUlCab;BnenAkg kariybriecTNamYymuneBlputkMNt;nkarxatBnbBnelI\N
TankgbBaIsMrab;kariybriecTxagmux . ]TahrN_ R)ak;cMeNjCab;BnGacnwgRtUv
)anbegIt b kbegIneday
k karBnarnUvkarTarRtlb;mkvijsMrab;karkat;bnyCak;lak;BIR)ak;cMeNjCab;Bn
x karlk;nig karCYlvijnUvRTBskmEdlmankarekIntMl b:uEnenHsMrab;EtkrNImUldan
Bnmin)anEksMrYledIm,IqHbBaaMgBIkarekIntMlenaHeT.
enAeBlEdlerobcMEpnkarBnmanmunR)ak;cMeNjCab;Bn
BIkariybriecTmunmkkariy
briecTenH kareRbIR)as;nkarxatBnbkBnelI\NTankgbBaIsMrab;kariybriecTxagmuxenAEt
GaRsyeTAelIR)ak;cMeNjCab;Bn EdlmanRsab;sMrab;eBlGanaKtEdlekIteLIgBIFnFan
CaCagPaBxusKa beNaHGasnedImenAeBlxagmux.
29 enAeBlEdlshRKasmYymanRbvtikgkarxatbg;fI shRKasRtUvBicarNaeLIgvij
eTAtamkarENnaMEdlmanEcgenAkgkfaxN 33 nig 34 .
______________________________________________________________________________
PaBxusKabeNaHGasnEdlGackat;bny)anekr_eQaHCMnYjCAGviCman
30 sg;daenHminGnuBaateGay mankarTTYlsal;nBnBnarelIRTBskm EdlekIteLIg
BIPaBxusKabeNaHGasnEdlGackat;bny)anCamYy nwgekreQaHCMnYjCaGviCman
EdlekreQaHenH RtUv)ancat;TukCacMNUlBnarenAkgGaCIvkmcMruH BIeRBaHekreQaH
CMnYjCaGviCmanenH Ca cMnYnkaksMNl;mYyehIykarTTYlsal;nBnBnarelIRTBskm
nwgeFVIeGayekIneLIgnUvtMlkgbBaInekreQaHCMnYjCaGviCman.
PaBxusKabeNaHGasnEdlGackat;bny)an BIkarTTYlsal;dMbUgnRTBskm bRTBGkm
31 krNImYyenAeBlEdlBnBnarelIRTBskmekIteLIg BIkarTTYlsal;RTBskmmYyKW
enAeBlenaHCMnYyrdaPi)alTak;TgeTAnwg RTBskmEdlminRtUv)andkBnmYy RtUv)an
kat;bnynUvtMlkgBaInRTBskm
b:uEncMeBaHkarbg;BnRtUv)ankat;bnyBItMl
GacdkrMls;rbs;RTBskm ma:geTotGacniyayfamUldanBnrbs;va. tMlkgbBaI
nRTBskmKWticCagtMlmUldanBnrbs;va ehIyenHnwgeFVIeGayekIteLIgnUvPaBxusKa
beNaHGasnEdlGackat;bny)anmYy . CMnYyrbs;rdaPi)alGacRtUv)anbegIteLIg
CacMNUlBnarenAkgkrNIEdlmanPaBxusKarvagcMNUlBnar nig mUldanBnrbs;va
EdlmanGRtasUnKWCaPaBxusKabeNaHGasnEdlGackat;bny)an . eTaHbICa
shRKaseRbIviFIsaRsEbbNakgkareFVIkarbgajkeday kshRKasminTTYlsal;
BnBnarelIRTBskmEdlCalTplnkarsgbNak;BneT enHcMeBaHmUlehtuEdl)an
EcgkgkfaxN 22.
karxatBnminTan;)aneRbI nig \NTanBnminTan;)aneRbI
32 BnBnarelITBskmRtUv)anTTYlsal;tMlkgbBaI sMrab;kariybriecTxagmuxnkar
xatBnminTan;)aneRbInig\NTanBnminTan;)aneRbI rhUtdl;vaTMngCaR)ak;cMeNjEdlGac
______________________________________________________________________________
dkBn)annaeBlGnaKtnwgGacmanedIm,ICMrH enAeBlEdlkarxatBnminTan;)aneRbI nig

\NTanBnminTan;)aneRbIRtUv)aneRbIR)as;.
33 lkNvinicynBnBnarelIRTBskm
ekIteLIgBItMlkgbBaIsMrab;kariybriecT
xagmuxnkarxatBnminTan;)aneRbInig\NTanBnminTan;)aneRbI KwdUcKaeTAnwglkN
vinicysMrab;karTTYlsal;BnBnarelIRTBskmEdlekIteLIg BIPaBxusKaCabeNaH
GasnEdlGackat;bny)an . eTaHCay:agNakeday vtmannkarxatBnminTan;
)aneRbIKWCaPstagdsMxan;mYy EdlGacbBaak;fa nwgKanR)ak;cMeNjEdlCab;BnGac
dk)annaeBlGnaKteT . dUecHehIy enAeBlEdlshRKasmYy manRbvtinkarxat
naeBlfI shRKasenaHRtUvTTYlsal;BnBnarelI RTBskmEdlekIteLIgBIkarxat
BnminTan;)aneRbIb\NTanBnminTan;)aneRbI EtkgkrNI EdlshRKasenaHmanPaB
xusKabeNaHGasn GacdkBn)anRKb;RKan;bkmanPstagEdlGacGHGagfa man
R)ak;cMeNjEdlCab;BnRKb;RKan;sMrab;CMrH enAeBlEdlkarxatBnminTan;)aneRbI b
\NTanBnminTan;)aneRbIRtUv)aneRbIR)as;edayshRKas. enAkgkaleTsEbbenH
tamkfaxN 82 KWtMrUv[eFVIkarbgajnUvcMnYnTwkR)ak;nBnBnarelIRTBskm nig
lkNn PstagEdlKaMRTdl;karTTYlsal;enaH.
34 shRKasmYyRtUvBicarNaelIlkNvinicy xageRkamenHedIm,IvaytMl)a:n;sanlTPaB
Edlfa R)ak;cMeNjCab;BnnwgGacmanedIm,ICMrH enAeBlEdlkarxatBnminTan;)aneRbI b
\NTanBnminTan;)aneRbIRtUv)aneRbIR)as;
k faetIIshRKasmanPaBxusKabeNaHGasnEdlGacdkBn)anRKb;RKan; Tak;TgeTA
nwgGaCJaFrBndarnigGgPaBbshRKasBndardUcKaenaH nwgbNaleGaymancMnYn
EdlGacdkBn)an edIm,ICMrHenAeBlEdlkarxatBnminTan;)aneRbIb\NTanBn
minTan;)aneRbI RtUv)aneRbImuneBlputkalkMNt;bya:gNa.
______________________________________________________________________________
x faetIvamanlTPaBekIteLIgeT EdlfashRKasnwgmanR)ak;cMeNjCab;Bnmun
eBlEdlkarxatBnminTan;)aneRbIb\NTanBnminTan;)aneRbIRtUvputkMNt;.
K faetIkarxatBnminTan)an;eRbIekIteLIgBImUlehtu EdlGackt;sMKal;)an ehIy
EdlvaminTMngCaekIteLIgeToteT.
X faetIkaseFVIEpnkarBn sUmemIlkfaxN 30 mancMeBaHshRKaseTEdlfa
EpnkarBnenHnwgbegIteGaymanR)ak;cMeNjCab;BnenAkgkMLgeBl Edlkarxat
BnminTan;)aneRbI b \NTanBnminTan;)aneRbIRtUv)aneRbIR)as;.
kgkMritEdlfaR)ak;cMeNjCab;Bn RbEhlCaKansMrab;CMrHenAeBlEdlkarxat
BnminTan;)aneRbIb\NTanBnminTan;)aneRbIRtUv)aneRbIR)as;ehIy enaHKankar
TTYlsal;BnBnarelIRTBskmminRtUv)anTTYlsal;.
karvaytMleLIgvijelIkarminTTYlsal; elIBnBnarRTBskmBn
35> enAkalbriecTtaragtulkarnImYy shRKasmYyEtgEteFVIkarvaytMleLIgvijnUvkar
minTTYlsal;BnBnarelIRTBskm . shRKasTTYlsal;BnBnarelIRTBskm Edl
min)anTTYlsal;BieBlmun EtkgkMritEdlfa BnBnarelIRTBskmBnenaHGackayCa
R)ak;cMeNjCab;BnnaeBlGnaKt ehIyEdlBnBnarelIRTBskmenaH RtUv)ansar
mkvij. ]TahrN_ kareFVIeGayRbesIreLIgnUvlkxNCMnYj GaceFVIeGayshRKas
nwgmanlTPaBrk)annUvR)ak;cMeNjCab;BnRKb;RKan; kgeBlGnaKtedIm,IeGayBnBnar
elIRTBskm bMeBj)aneTAtamlkNvinicykarTTYlsal;Edl)anEcgkgkfaxN 22
b 32. ]TahrN_mYyeTot KWenAeBlEdlshRKasmYyeFVIkarvaytMleLIgvij
nUvBnBnarelIRTBskmenAfdMeNIrkarGaCIvkmcMruHmYy b eRkayeBlenaHmkeTot
sUmemIlkg kfaxN 63 nig 64.
karvinieyaKkgRkumhun]btmkFn saxa nig RkumhunCadKUr nig plRbeyaCn_enAkgkar
bNak;TunrYmKa
______________________________________________________________________________
36> PaBxusKabeNaHGasnekIteLIg eBlEdltMlenAkgbBaInkarvinieyaKenAkg Rkumhun

]btmkFn saxa nig RkumhunCadKU b plRbeyaCn_enAkgkarbNak;TunrYmKa
maneQaHfa Rkumhunem b PaKhunrbs;GkvinieyaKnRTBskmsuTnRkumhun
]btmkFn saxa RkumhunCadKUr b RkumhunEdlTTYlvinieyaKEdlrYmman TaMgtMl
kgbBaInekreQaHCMnYj eTACaxusKaBImUldanBn EdlCanickalCafedIm n
karvinieyaK b plRbeyaCn_ . cMnYnxusKaEbbenaH GacekIteLIgenAkgkaleTs
xusKaCaeRcIn Ca]TahrN_
k vtmannkarminEbgEckR)ak;cMeNjrbs;Rkumhun]btmkFn saxa RkumhunCadKUr
nig karbNak;TunrYmKa elIkElgEtPaKlaP EdlCalTplnkarEbgEckenaH
nwgRtUv)andkBnTukCamun eTAelIkarEbgEckPaKlaPenaH enAkgGRtamYydUcGRta
BnelIR)ak;cMeNjnshRKasEdl)anTTYlenaH.
x mankarERbRbYlGRtabrrUbiybNbreTs
kgkrNIEdlRkumhunemnigRkumhun
]btmkFnrbs;va manTItaMgkgRbeTsxusKa.
K karkat;bnytMlkgbBaInkarvinieyaK
enAkgRkumhunCadKUrrhUtdl;cMnYn
vaGacsarmkvij)an . enATINaEdlPaKlaPEdlRtUv)anTTYlenaH RtUv)anCab;Bn
munkgGRtaesIKanwgGRtaBnelIR)ak;cMeNjrbs;GgPaB EdlRtUvTTYlPaKlaPenaH
vtmannkarminEbgEckR)ak;cMeNjnwgmineFVI[man PaBxusKaCabeNaHGasn
EdlGacdkBn)aneT . eTaHCaya:gNakedayPaKlaPEdlRtUv)anTTYlenaH
GacnwgminCab;BnmunkgGRtaBndUcKanwgBnR)ak;cMeNjsMrab;GgPaB EdlTTYl
)anPaKlaPenaH RbsinebI]TahrN_ PaKlaPEdlRtUv)anTTYl)anenaH mkBI
breTs . kgkrNIenH PaBxusKabeNaHGasnGacekItmaneLIg. enAkg
r)aykarN_hirBavtrYmKa PaBxusKabeNaHGasnGacxusKaBIPaBxusKabeNaH
GasnEdlTak;TgeTAnwgvinieyaKTunenaH enAkgr)aykarN_hirBavtrbs;Rkumhunem
RbsinebIRkumhemkt;RtakarvinieyaKTun enAkgr)aykarhirBavtenAkMritfedIm
bkgcMnYnEdleKvaytMleLIgvij.
______________________________________________________________________________
37 shRKasmYyRtUvEtTTYlsal;BnBnarelIRTBGkm
PaBxusKabeNaHGasnEdl
Tak;TgnwgkarvinieyaKenAkgRkumhun]btmkFn saxa nig RkumhunCadKUr nig pl
RbeyaCn_nkarbNak;TunrYmKa elIkElgEtbMeBBaJ)annUvlkxNTaMgBIrxageRkamenH
k RkumhunemvinieyaKinbGkbNak;TunrYmKamanlTPaB kgkarRtYtBiniteBlevla
nkarbEgVrmkvijnPaBxusKabeNaHGasn.
x vamanlTPaB
EdlfaPaBxusKabeNaHGasnnwgminGacbEgVrmkvijenA
kgeBlGnaKt dxIxagmuxenH.
38 edaysarEtRkumhunem
CaGkRtYtBinitelIeKalneya)ayPaKlaPnRkumhun
]btmkFnrbs;xnenaHRkumhunemmanlTPaB kgkarRtYtBiniteBlevla nkarbEgVrmk
vijnUvPaBxusKabeNaHGasn EdlmanTMnak;TMngeTAnwgkarvinieyaK rYmbBalTaMg
PaBxusKabeNaHGasn EdlminEmnRtwmEtekIteLIgBIkarminEbgEckR)ak;cMeNj enaHeT
RbsinebIPaKlaPEdl)anRtUvTTYlminCab;BnmunkgGRtaesIKanwgGRtaBn
elIR)ak;cMeNjsMrab;GgPaBEdlRtUv)anTTYlPaKlaPenaH kb:uEnva kekIteLIgpgEdr
BIPaBxusKankarbrrUbiybNbreTs. CagenHeTAeTot PaBxusKaenHEtgEtminGac
Gnuvt)anedIm,IkMNt;cMnYnnBnelIR)ak;cMNUl EdlRtUvbg;enAeBlEdlPaBxusKabeNaH
GasnenHRtUv)anbEgVrmkvij. dUecHeTIbenAeBlEdlRkumhunem)aneFVIkarsMerccitfa
R)ak;cMeNjTaMgGs;enaHnwgminEbgEck kgeBlGnaKtxIxagmuxeTenaH Rkumhunem
minTTYlsal;BnBnarelIRTBGkmenaHeT. karBicarNadUcKaenH RtUv)anGnuvtcMeBaH
karvinieyaKTunenAkgRkumhun>saxa pgEd.
39 shRKasmYyKitbBalkgrUbiybNrbs;xn cMeBaHRTBskmminEmnCarUbiyvtnigRTB
GkmnRbtibtikarbreTsEdlCaRbtibtikarmYyEpkrbs;shRKas sUmemIlsg;dar
EdlEcgGMBIplb:HBal;nkarERbRbYlGRtabrrUbiybNbreTs . enAeBlEdlman
R)ak;cMeNjCab;BnbxatBnnRbtibtikarbreTs nigmUldanBnnRTBskm b
RTBGkmminEmnCarUbiyvt KWRtUv)anKiteTAtamrUbiybNbreTsehIy karERb
______________________________________________________________________________
RbYlnGRtabrR)ak;nwgeFVIeGayekIteLIgnUv PaBxusKabeNaHGasn. BiedaysarEt

PaBxusKabeNaHGasnenHTak;TgeTAnwgRTBskmbRTBGkm EdlCakmsiTrbs;
RbtibtikarbreTsCaCagTak;TgeTAnwg
karraykarN_karvinieyaKrbs;shRKas
enAkgRbtibtikarbreTsenaH raykarN_shRKasBIkarTTYlsal;lTplnBnBnar
elIRTBskmbRTBGkm sUmemIleTAkfaxNTI 22 . lTplnBnBnar KWRtUv
kat;cUlbdak;xag\NTankgr)aykarN_lTpl sUmemIl enAkgkfaxNTI 55 .
40
vinieyaKinmak;
enAkgRkumhunCadKUmYymin)anRtYtRta
elIshRKasenaHeT
ehIyCanickal minmanzankgkarkMNt; nUveKalneya)ayPaKlaPrbs;xneLIy.
dUecH enAkgkrNIEdlGvtmankicRbmeRBogtMrUvfa R)ak;cMeNjrbs;RkumhunCadKUr
nwgminRtUv)anEbgEckenAkgeBlGnaKtdxIxagmuxenHeT ehIyvinieyaKinmak;TTYlsal;
BnBnarelIRTBGkmEdlekIteLIgBIPaBxusKabeNaHGasn GacdkBnEdlmanTMnak;
TMngCamYykarvinieyaKTunrbs;vaenAkgRkumhunCadKU. enAkgkrNIxHvinieyaKinmak;
GacminmanlTPaBedIm,kMNt;cMnYnTwkR)ak;EdlRtUvbg;Bn RbsinebIvaRKbdNb;fedIm
nkarvinieyaKrbs;vaenAkgRkumhunCadKUmYy
b:uEnvinieyaKinenaHGackMNt;)anfa
vanwgesIb elIscMnYnGb,rmamYy. enAkgkrNIEbbenHRTBGkmBnBnar KWRtUv)an
vas;EvgenAtMlenHg.
41 karerobcMrvagPaKITaMgLayedIm,IbegItCaGaCIvkmrYmKamYy CanickalTak;TgeTAnwg
karEckrMElkKanUvR)ak;cMeNj nig eFVIkarkMNt;faetIkarsMerccitelIbBaaEbbenHTam
Tarkaryl;RBm
BIRKb;GkcUlbNak;TunTaMgGs;bkkMNt;eTAGkcUlrYmbNak;Tun
PaKeRcIn. enAeBlEdlGkcUlrYmbNak;TunminGacRKb;RKgkarEbgEcknR)ak;cMeNj
nigRbEhlCamanlTPaB EdlfaR)ak;cMeNjenHnwgminEbgEcknaeBlGnaKtxIxagmux
enHeT enAeBlenaH BnBnarelIRTBGkmminRtUv)anTTYlsal;eLIy.
______________________________________________________________________________
42 shRKasmYyRtUvTTYlsal;BnBnarelIRTBskm cMeBaHral;PaBxusKabeNaHGasn
EdlGackat;bny)anEdlekIteLIg BIkarvinieyaKenAkgRkumhun]btmFn saxa nig
RkumhunCadKUr nig plRbeyaCn_enAkgkarbNak;TunrYmKaluHRtaEtmanlTPaBEdlfa
k PaBxusKabeNaHGasnnwgbEgVrmkvijenAkgeBlGnaKtdxI
x R)ak;cMeNjCab;BnnwgCMrH)anenAeBlEdlPaBxusKabeNaHGasnRtUv)an eRbIR)as.
43 edIm,IeFVIkarsMerccitfaetIBnBnarelIRTBskmmYy RtUv)anTTYlsal;cMeBaHPaBxus
KabeNaHGasnEdlGackat;bny)an EdlmanTMnak;TmngCamYynwgkarvinieyaK enAkg
Rkumhun]btmFn saxa nig sm<njati nig plRbeyaCn_enAkgkarbNak;TunrYmKaeT.
shRKasmYyRtUveFVIkarBicarNatamesckIENnaMEdlEcgenAkgkfaxNTI 26 dl; 29 .
44 karvas;EvgBnelIRTBGkm RTBskm BnryeBlEvgsMrab;kariybriecTenH nig
kariybriecTmunRtUv)anvas;EvgenAkgtMlmYy EdlrMBwgTuksMrab;eFVIkarbg;eTA TTYlBI
GaCJaFrBndar_edayeRbIGRtaBn nigc,ab;Bndar_ Edl)andak;eGayGnuvt b )anGnuvt
enAkgkariybriecTtaragtulkar.
45 BnBnarelIRTBskmbRTBGkm RtUv)anvas;EvgenAkgGRtaBnEdl)anrMBwgTukedIm,I
GnuvtkgkariybriecT enAeBlEdlRTBskmenaHRtUv)aneKlk;bbMNulRtUv)anTUTat;rYc
ehIyedayEpkelIGRtaBn nigc,ab;Bndar_ Edldak;eGayGnuvtn_b)anbnGnuvtenAkg
kariybriecTtaragtulkar.
46 BnBnaelIRTBskmnigRTBGkmnigbMNulkgRKaCaTUeTA RtUv)anvas;EvgedayeRbIGRta
Bn nigc,ab;Bndar_Edl)anGnuvtn_. eTaHCaya:gNakeday enAkEngNaEdlfExcUl
CaFrmannGRtaBnmYy bc,ab;Bndar KWCakgkMLgeBlBIrbbIExeRkayesckIRbkas
GMBIGRtaBnedayrdaPi)al bc,ab;Bndar BnelIRTBskm b RTBGkmRtUv)an
vas;Evgeday eRbIR)as;GRtaBntamesckIRbkas nigtamc,ab;Bndar .
______________________________________________________________________________
47 enAeBlEdlGRtaBnxusKaRtUveRbIR)as; cMeBaHkMritxusKanR)ak;cMNUlCab;BnenaH
BnBnarelIRTBskmnigRTBGkmRtUv)anvas;Evg edayeRbIR)as;GRtaCamFmEdl)an
rMBwgfanwgGnuvtcMeBaHR)ak;cMeNjCab;Bn xatBn nkMLgeBlEdlPaBxusKabeNaH
GasnRtUv)anrMBwgTukfanwgmankarbEgVrmkvij.
48 karvas;EvgnBnBnarelIRTBGkmnigRTBskm RtUvqHbBaaMgeGayeXIjnUvplvi)ak
BnEdlnwgmkBIlkN EdlshRKasrMBwgTukfanwgrk)anmkvijbGacTUTat;tMlkgbBaI
nRTBskmbRTBGkmrbs;vanakariybriecTtaragtulkar.
49 lkNEdlshRKasmYyrk)anmkvij TUTat; tMlkgbBaInRTBskm RTBGkm
GacCH\TiBldl;krNINamYybkrNI TaMgBIrdUcxageRkam
k GtaBnGnuvt)anenAeBlEdlshRKasrk)anmkvij TUTat; tMlenAkg
bBaInRTBskm bRTBGkm
x mUldanBnnRTBskm bRTBGkm
enAkgkrNIEbbenHshRKasmYyvas;Evg BnBnaelIRTBGkmbRTBskmBneday
eRbIGRtaBnnigmUldanBnEdlRsbeTAniglkNEdlrMBwgTuknkarrk)anvijbkarTUTat;.
]TahrN_
RTBskmmYymantMlkgbBaI 100 nigmUldanBn 60. fIenHshRKassitenAkg
ryeBlrYcBnnigTTYl)anGRtaBn 0. GRtaenHnwgGnuvtenAeBlEdlRTBskmenaH
RtUv)anlk;. GRtaBnTUeTArbs;Gkbg;BnnwgRtUv)anykmkGnuvt RbsinebIRTBskm
enaH RtUv)anbneRbIR)as;eRkayryeBlrYcBn)anbBab;. shRKasTTYlsal;BnBnar
elIRTBGkmesI 0 cMnYn40 kgGRta 0 RbsinebIshRKasenaH rMBwgfanwglk;
RTBskm enaHedayKankareRbIR)as;bneTotehIy BnBnarelIRTBGkmesInwg
tMlkgbBaIrbs; RTBskmenaHnacugryeBlrYcBnKuNnwgGRtaBnCaTUeTA Rbsin
______________________________________________________________________________
ebIshRkasrMBwgfa
nwgrkSaRTBskmenaHnigrMBwgfanwgGacsarmkvij)annUvtMl
kgbBaItamrykareRbIR)as; RTBskmenaH.
50 minRtUv)anbBaHtMlBnBnarelIRTBskm nigRTBGkmeLIy.
51 karkMNt;KYreGayTukcitnBnBnarelIRTBskmbRTBGkm elImUldannkarbBaH
tMlTamTareGayman taragkalviPaKlMGitGMBIeBlevlankarbEgVrmkvijnPaB
cMnYnxusKabeNaHGasn. kgkrNICaeRcInEdltaragkalviPaKlMGitEbbenHKWminGac
Gnuvt)an b manPaBsKsajxaMg. dUecH vaminsmRsbeTcMeBaHkarTamTareGayman
Gb,harcMeBaHBnBnarelIRTBskmRTBGkm. GnuBaat b:uEnminTamTar eGayman
karGb,harEdlnwgpl;CalTpl eGaymanBnBnaelIRTBskmbRTBGkmEdl
minGaceRbobeFob)anrvagshRKasnana . dUecHsg;dar_enHmintMrUveGaymanbGnuBaat
[mankarcuHGb,harnBnBnarelIRTBskmbRTBGkm.
52 PaBxusKaCabeNaHGasnRtUv)ankMNt; edayeyageTAtamtMlcuHkgbBaInRTBskm
bRTBGkm . viFIsaRsenHGnuvtpgEdrcMeBaHtMlcuHkgbBaIEdl)ankMNt;xngeTA
elImUl danGb,har.
53 tMlcuHkgbBaInBnBnarelIRTBskmRtUvRtYtBiniteLIgvij
enAkgkariybriecT
taragtulkarnImYy . shRKasmYyRtUvkat;bnytMlkgbBaInBnBnarelI
RTBskmrhUt dl;cMnYnmYyEdleFVIeGaydwgfaR)ak;cMeNjCab;Bn nwgminmansMrab;
begItCaplRbeyaCn_mYyEpk b plRbeyaCn_TaMgGs;nBnBnarelIRTBskmenH
RtUv)aneRbIR)as;. karkat;bnyEbbenHRtUv)anbEgVrmkvijrhUtdl;kayCamanlTPaB
RKb;RKan;faR)ak;cMeNjCab;Bn nwgGacTTYlykmkeRbIR)as;)an.
______________________________________________________________________________
karTTYlsal;nBnkgRKa nigBnBnar
54 KNenysMrab;BnkgRKaenH nig BnBnarbgrplb:HBal;dl;RbtibtikarmYy
bRBwtikarN_dTeTotEdr smRsbeTAtamKNenycMeBaHRbtibtikarbRBwtikarN_xng.
kfaxNTI 55 rhUtdl; TI 64 GnuvtcMeBaHeKalkarN_enH.
karTTYlsal;BnkgRKa nigBnBnarr)aykarN_lTpl
55 BnkugRKanigBnBnarRtUv)anTTYlsal;Ca cMNUlbcMNayehIyEdl)anbBaleTAkg
R)ak;cMeNjbR)ak;xatsuTelIkElgEtBnenaH)anmkBI
k RbtibtikarN_mYybRBwtikarN_mYy RtUv)anTTYlsal;edaypal;enAkgRTBmas;
kgkariybriecTdUcKabxusKa sUmemIlkgkfaxN 58 dl; 61
x GaCIvkmcMruHEdlCakarTijykmYy sUmemIlkgkfaxNTI 62 dl; 64.
56 BnBnarRTBGkmbRTBskmPaKeRcIn
ekItenATINaEdlcMNUlbcMNayRtUv)an
rYmbBalenAkgR)ak;cMeNjtamviFIsaRsKNeny
enAkgkariybriecTEtmYy
b:uEnkRtUv)anrYmbBalenAkgR)ak;cMeNjCab;Bn bkarxatBn kgkariybriecT
xusKaEdr . lTplBnBnarRtUv)anTTYlsal; enAkgr)aykarN_hirBavt. ]TahrN_
mYyBIkrNIenH KWenAeBlEdlfedImGPivDn_RtUv)aneFVImUlFnIykm edayGnuelam
eTAtamsg;daEdlmanEcgGMBIRTBskmGrUbiy nig )ankayCarMls;enAkgr)aykarN_
lTplb:uEnRtUv)ankat;sMrab;bg;BnenAeBlEdlmUlCnIykmenaH)anekIteLIg.
______________________________________________________________________________
57 tMlkgbBaInBnBnarelIRTBskm bRTBGkmGacmankarERbRbYleTaHCavaKankar
ErbRbYlkgcMnYnnPaBxusKabeNaHGasn EdlBak;Bnkeday.Ca]TahrN_lTplenH
Gac ecjmkBI
k karpas;brkgGRtaBn bc,ab;Bndar
x karvaytMleLIgvijmYynkarsarmkvijnBnBnarelIRTBskmBnBna
K kapas;brlkNEdl)anrMBwgTuknkarsarmkvijnRTBskmmYy.lTpl
BnBnarRtUv)anTTYlsal;enAkgr)aykarN_lTpl
elIkElkEtkgkrNIEdlva
Tak;TgeTAnwgFatuEdl)anbBalrYcehIy
kgr)aykarN_lTplkalBIRKamunb)an
cuHkg\NTannKNnIRTBmas;rYcehIy sUmemIlkfaxNTI 60.
karTTYlsal;BnBnarnigBnkgGRtaFatu\NTan
KNnIRTBmas;pal;
FatuEdl)anbBaleTAkg
58 BnkgRKabBnBnarRtUv)anKitbBalbcuHxag\NTanedaypal; eTAKNnIRTBmas;
enAkgkariybriecTdUcKabkgkariybriecTxusKa RbsinebIBnEdlTak;TgnwgFatuTaMg
enaHRtUv)ancuHxag\NTanb)anKitbBaledaypal;eTAkgKNnIRTBmas;.
59
sg;darKNenykm<CaTamTarbGnuBaateGayman FatuCak;lak;mYycMnYn RtUv)ancuHkg

Epk\NTanbKitbBaledaypal;kgKNnIRTBmas;. ]TahrN_nFatuTaMgenaHman
dUcCa
k karERbRbYltMlkgbBaIekIteLIg BIkarvaytMleLIgvijnUvRTBeragcRknig
htbkrN_ sUmemIlsg;darEdlEcgGMBIRTB eragcRk nig htbkrN_ .
x karEktMrUvelIsmtuledImRKanRbtilaP
TaMgkarekIteLIgmkBIbMlas;br
eKalneya)ayKNenyEdl)anGnuvttamviFIRbtiskm b tamviFIEktMrUv
kMhusCamUldan sUmemIlsg;daEdlEcgGMBIR)ak;cMeNjbxat suTenAkgRKa
kMhusCamUldannigbMlas;breKal neya)ayKNeny.
______________________________________________________________________________
K GRtabrR)ak;xusKa EdlekIteLIgelIkarbrrUbiybNnr)aykarN_hirBavtn
GgPaBbreTsmYy sUmemIlsg;darEdlEcgGMBIplb:HBal;nkarpas;brkg
GRtabrrUbiybNbreTs.
60 enAkgkaleTsBiessxHvaGacmankarlM)ak edIm,IkMNt;nUvcMnYnBnkgRKaenHbBnBnar
EdlTak;TgnwgFatuxH Edl)ancuHkgEpk\NTanb)anKitbBalkgKNnIRTBmas;rYc
ehIy. Ca]TahrN_ krNIEbbenHGacekIteLIgenAeBlEdl
k manbMErbMrYlGRtaBnbc,ab;Bnnana EdlCH\TiBldl;BnBnarelIRTBskmb
RTBGkm TaMgRsugbEpkNamYyEdlTak;TgCamYyFatuEdl)ancuHxagEpk
\NTanb)anKitbBalkg KNnIRTBmas;rYcehIy. rW
x shRKasmYyRtUvkMNt;faBnBnarelIRTBskm
RtUv)anTTYlsal;bminRtUv
)anTTYlsal;TaMgRsugenaHnigRtUvkMNt;faBnBnarelIRTBskm EdlTak;Tg
TaMgRsugbEpkNamYyeTAnwgFatu Edl)ancuHkgEpk\NTanb)anKitbBaleTA
KNnIRTBmas;BieBlmunmk
enAkgkrNIEbbenHBnkgRKanwgBnBnarEdl
)anTak;TgeTAnwgFatu
Edl)ancuHkgEpk\NTanb)anKitbBalkgKNnI
RTBmas;RtUv)anEpkelIkarEbgEcktamGRta smRsbmYynBnkgRKabBnBnar
nGgPaBbtamviFIsaRsdTeTotEdl GacQaneTAdl;karEbgEckEdlsmRsb
CagmunenAkgkaleTsnana.
61 sg;darEdlEcgGMBIRTB eragcRk nightbkrN_ min)anbBaak;eGay)anc,as;fa etI
shRKasmYyenAkgqaMnimYyRtUvEteprcMnYnelIsEdl)anBIkarvaytMleLIgvij bBal
eTAkgRbtilaPncMnYnmYyesIeTAnwgPaBxusKa
rvagrMls;elIRTBskmEdl)an
vaytMleLIgvijmYy nig rMls;EdlEpkeTAelIfedImnRTBskmenaH )anbya:gNa.
RbsinebIshRKasmYyeFVIkarbBalEbbenHEmn
cMnYnEdl)anbBalenaHCacMnYnsuT
EdlRtUvnUvBnBnarepSgEdlBak;Bn. karBicarNadUcKaenHEdrRtUvGnuvtcMeBaHkar
______________________________________________________________________________
bBalEdleFVIeLIg
edaykarkat;ecjFatumYynRTBeragcRknightbkrN_
bkarvinieyaKTunmYy sUmemIlsg;da EdlEcgBIKNenysMrab;karvinieyaKTun .
karTTYlsal;nBnkgRKanigBnBnar BnBnarEdlekIteLIg GaCIvkmcMruH
62 dUcEdl)anBnl;kgkfaxNTI 18 PaBxusKaCabeNaHGasnGacekItmkBIkareFVI
GaCIvkmcMruH EdlCakarTijykmYy. enAkgGaCIvkmcMruHshRKasmYyRtUvTTYlsal;
nUvral;lTplBnBnarelIRTBskmbRTBGkm
EdlCaRTBskmnigRTBGkm
EdlGackt;sMKal;)annafEdlTijenaH enAkgkMritmYyEdlGacbMeBj)antamlkN
vinicyenAkgkfaxNTI 22. bnab;mkkRtUvTTYlsal;nUvBnBnarelIRTBskm b
RTBGkm
EdlCH\TiBldl;ekreQaHGaCIvkmbekreQaHGaCIvkmCaGviCman.
eTaHCay:agNakedayedayGnuelam eTAtamkfaxNTI 14 nigTI 22 shRKasmYy
minRtUvTTYlsal;BnBnarelIRTBGkmEdl
ekIteLIgBIekreQaHGaCIvkmrbs;
shRKasxng)aneT RbsinebIrMls;nekreQaHGaCIvkmenHminGacdksMrab;bg;Bn
)aneTenaH nigBnBnarelIRTBskmEdlekIteLIgBIekreQaHGaCIvkmCaGviCman
minCab;BnEdlRtUv)ancat;TukCacMNUlBnar.
63 CalTplnGaCIvkmcMruHmYy GkTijGacBicarNanUvlTPaBEdlfa vaGacrk)anmkvij
nUvBnBnarelIRTBskmrbs;xn
Edlmin)anTTYlsal;BImuncMeBaHGaCIvkmcMruH.
Ca]TahrN_ GkTijGacmanlTPaBeRbIR)as;plRbeyaCn_nkarxatBnminTan;)aneRbI
TUTat;eTAnwgR)ak;cMeNjCab;Bn naeBlGnaKtnGaCIvkmEdl)anTij . enAkg
krNIEbbenH GkTijRtUvTTYlsal;BnBnarelIRTBskmnigbBalcMNucenHeTAkgkar
kMNt;ekreQaHGaCIvkmbekreQaHGaCIvkmCaGviCmanEdlekIteLIgBIkarTij GaCIvkm
cMruHenH.
______________________________________________________________________________
64 enAeBlEdlGkTijGaCIvkmenaH min)anTTYlsal;BnBnarelIRTBskmnGaCIvkm
EdlRtUv)anTijfaCaRTBskm EdlGackt;sMKal;)annafrYmbBalKanGaCIvkmcMruH
ehIybnab;mkBnBnarelIRTBskmenaH RtUv)anTTYlsal;enAkgr)aykarN_hirBavt
rYmKarbs;GkTijGaCIvkmenaH CalTplBnBnarelIR)ak;cMNUlRtUv)anTTYlsal;enAkg
r)aykarN_lTpl. CagenHeTAeTot GkTijRtUv
k EksMrYltMlcuHkgbBaInigrMls;bUkbn EdlBak;BneTAnwgcMnYnnanaEdl)anRtUvkt;
RtaTukRbsinebIBnBnarelIRTBskmenaHRtUv)anTTYlsal;CaRTBskmEdlGac
kt; sMKal;)annafrYmbBalKanGaCIvkmcMruH.
x TTYlsal;karkat;bny ntMlcuHkgbBaIsuTnekreQaHGaCIvkmCacMNay.
eTaHCaya:gNakedayGkTijminRtUvTTYlsal; ekreQaHGaCIvkmCaGviCman
ehIykminTTYlsal;
karekIneLIgnUvtMlcuHkgbBaInekreQaHGaCIvkmCa
GviCmanenaHEdr.
]TahrN_
shRKasmYyTijRkumhun]btmkFnmYy EdlmanPaBxusKaCabeNaHGasnGackat;
bny)ancMnYn300. GRtaBnenAeBlEdlTijenaHesI 20.BnBnarelIRTBskmEdl
ekIteLIgcMnYn 60 Edlmin)anTTYlsal;CaRTBskmEdlGackt;sMKal;)anenAkgkar
kMNt;ekreQaHGaCIvkmmancMnYn 500EdlekIteLIgBIkarTijenaH. ekreQaHGaCIvkmRtUv
)andkrMls;kgryeBl 10 qaM . 2 qaMeRkayeBlTij shRKas)anvay
tMlfaR)ak;cMeNjCab;BnnaeBlGnaKtnwgGacmanRKb;RKan; sMrab;eGayshRKas
sarmkvijnUvplRbeyaCn_nral;PaBxusKabeNaHGasn
EdlGackat;bny)an.
enAkgr)aykarN_lTplshRKasTTYlsal;BnBnarelIRTBskm 60 300enAkg
GRta20 nigBnBnarelIRbtilaP 60. vak)ankat;bnyfedImnekreQaHGaCIvkm
Gs; 60 nig rMls;bUkbnGs; 12 tMNageGay kardkrMls;2qaM. smtulesI 48
RtUv)anTTYlsal;CacMNayRbtibtikarenAkgr)aykarN_lTpl. naeBleRkaymk
fedImnekreQaHGaCIvkmnigrMls;bUkbnEdlBak;BnRtUv)ankat;bnybNacMnYnnana4
40 nig 88 EdlnwgRtUv)ankt;RtaTukRbsinebIBnBnarelIRTBskmesI nwg 60
______________________________________________________________________________
RtUv)anTTYlsal;CaRTBskm
EdlGackt;sMKal;)annafrYmbBalKanGaCIvkm
cMruH.RbsinebIGRtaBnekIneLIgrhUtdl; 25 shRKasRtUvTTYlsal;BnBnarelITB
skmcMnYn 75 300enAkgGRta25 nig BnBnarR)ak;cMNUlcMnYn 75 enAkg
r)aykarN_lTpl. RbsinebIGRtaBnFak;cuHmkdl;15shRKasRtUvTTYlsal;Bn
BnarelITBskm 45 300enAkgGRta15 nig BnBnarelIR)ak;cMNUlcMnYn 45 .
enAkgkrNIGRta BnTaMgBIrxagelIshRKaskRtUvkat;bnyfedImnekreQaHGaCIvkm
Gs; 60 nig rMls;bUkbnGs; 12 ehIyTTYlsal;smtul 48 Ca cMNayRbtibtikar
enAkgr)aykarN_lTpl.
karbgajRTBskm nigRTBGkmCab;Bn
65 RTBskmnigRTBGkmCab;BnRtUv)anbgajdac;edayELkBIRTBskm nig RTBGkm
epSgenAkgtaragtulkar. BnBnarelIRTBskmnigRTBGkmRtUv)aneFVIkarsegt
eTAtamBnkgRKanRTBskmnigRTBGkmTaMgenaH.
karbgajkarTUTat;
66 shRKasmYyRtUvTUTat;BnkgRKa nRTBskmnigRTBGkmBnkgRKaRbsinebIshRKas
k mansiTiRsbc,ab;edIm,ITUTat;cMnYnEdl)anTTYlsal;TaMgenaH
x manbMNgTUTat;TaMgtammUldanTUTat;suT b TaMgtamrylk;RTBskmehIy
TUTat;RTBGkmenaHkgeBldMNalKa.
67 eTaHbICaBnkgRKanRTBskmnigRTBGkm RtUv)anTTYlsal;nigvas;EvgepSgBIKak
eday kBnTaMgenaHRtUvTUTat;enAkgtaragtulkar edayeyagtamlkNvinicyEdl)an
BiBNnadUcxageRkamenH. shRKasmYyCaTUeTAmansiTiRsbc,ab; edIm,IeFVIkarTUTat;Bn
kgRKanRTBskmCamYyBnkgRKanRTBGkm enAeBlEdlcMnYnTaMgenaH Tak;TgeTA
nwgcMNUlCab;BnEdl)anRbmUledayGaCaJFrBndardUcKa
ehIyGaCaJFrBndarRtUv
GnuBaat[shRKasenaH eFVI b TTYlyknUvkarbg; R)ak;BnsuTsaFmYy.
______________________________________________________________________________
68 enAkgr)aykarN_hirBavtrYmBnkgRKanRTBskmrbs;shRKasmYy enAkgRkumRtUv
)anTUTat;CamYyBnkgRKanRTBGkmrbs;shRKasmYyeTot enAkugRkumenHEdrRbsin
ebIshRKasEdlkMBugniyayenHmansiTiRsbc,ab; edIm,IeFVIbTTYlbg;R)ak;BnsuTsaF
mYy
ehIynigshRKasmanbMNgedIm,IeFVIbTTYlbg;R)ak;BnsuTEbbenH
b
sarmkvijnUvRTB skmehIyTUTat;RTBGkmkgeBlCamYyKa.
69
shRKasmYyRtUveFVIkarTUTat;BnBnarelIRTBskm nig RTBGkmRbsinebI

k shRKasmansiTiRsbc,ab; edIm,ITUTat;BnkgRKanTBskmCamYy nig Bn
kgRKanRTBGkm.
x BnBnarelIRTBskmnigRTBGkmTak;Tgnwg cMNUlCab;BnEdlRbmUl)aneday
GaCJaFrBndarenAkgGgPaBdUcKa.
karbgajcMNayBn
cMNayBn cMNUl Edl)anTak;TgeTAnwgR)ak;cMeNjbxatBIskmPaBFmta
70 cMNayBn cMNUl EdlTak;TgnwgR)ak;cMeNjbxatBIskmPaBFmtaRtUvbgajenAkg
r)ay karN_lTpl.
RPaBxusKankarERbRbYleTAelIBnBnaelIRTBskmnigGkmEdlCarUbiybNbreTs
71 sg;darEdlEcgGMBIplb:HBal;nkarERbRbYlGRtabrR)ak;breTs TamTareGaymankar
TTYlsal;nUvPaBxusKanGRtabrR)ak;Cak;lak;mYyCacMNUlbcMNay b:uEnmin)anbBaak;
c,as;las;BIkEngEdlPaBxusKaenaH RtUvbgajenAkgr)aykarN_lTpleT . dUcKaenH
Edr TINaEdlEdlmanPaBxusKanUvGRtabrrUbiybNbreTs b elIBnBnarelI
RTBskmnigGkmCarUbiybNbreTs RtUv)anTTYlsal;enAkgr)aykarN_lTpl
______________________________________________________________________________
PaBxusKaTaMgenaHGacRtUv)ancat;fak;CacMNayBnBnar cMNUl RbsinebI

karbgajenaHRtUv)ancat;Tukfa
mansarsMxan;bMputsMrab;GkeRbIR)as;r)aykarN_
hirBavt.
kardak;bgaj
72 cMNay cMNUl BnnsmasFatusMxan; RtUvdak;bgajdac;edayELkBIKa.
73 smasFatuncMNay cMNUl BnGacrYmman
k cMNay cMNUl BnkgRKa
x karEktMrUvepSgEdl)anTTYlsal;enAkgRKa cMeBaHBnkgRKankariybecTmun.
K cMnYnncMNay cMNUl BnBnarEdlTak;TgnwgkarcuHbBaIedImnigkarbEgVrmk
vijnPaBxusKabeNaHGasn.
X cMnYnncMNay cMNUl BnBnarEdlTak;TgnwgkarERbRbYlGRtaBnbkardak;
tMlBnfI.
g cMnYnnR)ak;cMeNjekIteLIgBIkarxatBn
Edlmin)anTTYlsal;kalBIRKamun
\NTanBnbPaBxusKabeNaHGasnnkariybriecTmun
EdlRtUv)aneRbIedIm,I
kat;bnycMNayBnkgRKa.
c cMnYnnR)ak;cMeNjekIteLIgBIkarxatBn
Edlmin)anTTYlsal;kalBIRKamun
\NTanBnbPaBxusKaCabeNaHGasnnkariybriecTmun EdlRtUv)aneRbIedIm,I
kat;bny cMNayBnBnar.
q cMNayBnBnar
EdlekIteLIgBIkarcuHbBaInBnBnarelIRTBskmeday
GnuelameTAtam kfaxNTI 53 bkarcuHbRBaasBIkarcuHbBaIelIkmun.
C cMnYnncMNay cMNUl BnEdlTak;Tgnwgkarpas;breKalneya)ayKNeny
nana Edlkarpas;brTaMgenaH RtUv)anbBalkgkarkMNt;ncMeNjbxatsuTsMrab;
kariybriecTedayGnuelameTAtamCMerIsEdl)anGnuBaat enAkgsg;darEdlEcg
______________________________________________________________________________
GMBIR)ak;cMeNjbxatsuTkgRKa-kMhusCamUldan nig karpas;breKalneya)ay

KNeny.
74
bBaaxageRkamenHRtUvEteFVIkardak;bgajdac;edayELkBIKapgEdr
k cMnYnBnBnarnigBnkgRKasrubTak;TgnwgFatuEdlRtUv)anKitbBal b cuH
kg\NTanKNnIRTBmas;.
x cMNay cMNUl BnTak;TgnwgFatuBiess EdlRtUv)anTTYlsal;enAkg
kariybriecT.
K karBnl;BITMnak;TMngrvagcMNay cMNUl Bn nig R)ak;cMeNjtamviFIsaRs
KNeny enAkgTMrg;mYybTaMgBIrxageRkam
1 karprpgCaTwkR)ak;rvagcMNay cMNUl Bn nig R)ak;cMeNjtamviFIsaRs
KNenyKuNCamYynwgGRtaBn Edldak;eGayGnuvt ehIykardak;
bgajRtUvQrelImUldanKNnaGRtaBn Edldak;eGayGnuvtenaHpgEdr.
2 karprpgCaTwkR)ak;rvagGRtaBnKitCamFm nig GRtaBnEdldak;eGay
Gnuvt ehIykardak;bgajRtUvQrelImUldanKNnaGRtaBnEdldak;eGay
GnuvtenaHpgEdr.
X karBnl;BIbMErbMrYlGRtaBn
Edldak;eGayGnuvtedayeRbobeFobeTAnwg
kariybriecTKNenymun.
g cMnYnnPaBxusKabeNaHGasnEdlGackat;bny)an nigkalbriecTputkMNt;
karxatBnEdlminTan;)aneRbI\NTanBn EdlKanBnBnarelIRTBskmNa
RtUv)anTTYlsal;kgtaragtulkar.
c cMnYnsrubnPaBxusKabeNaHGasn EdlmanTMnak;TMngCamYykarvinieyaKkgRkumhun
]btmkFn saxa nigRkumhunCadKU nigplRbeyaCn_enAkgkarbNak;TunrYmKa Edl
BnBnarelIRTBGkmenAminTan;)anTTYlsal;enAeLIy sUmemIlkfaxNTI 37
______________________________________________________________________________
edayeyageTAtamRbePTnImYynPaBxusKabeNaHGasn nig eTAtamRbePT

nImYy nkarxatBnminTan;)aneRbI nig\NTanBnminTan;)aneRbI
1 BnBnarelIRTBskm nig RTBGkmRtUv)anTTYlsal; enAkgtarag
tulkarsMrab;kariybriecTnImYyEdl)anbgaj.
2 cMnYnncMNUlbcMNayBnBnarRtUv)anTTYlsal; enAkgr)aykarN_lTpl
RbsinebIcMnYnenHmin)an ekIteLIgBIkarERbRbYlcMnYnEdl)anTTYlsal;
enAkgtaragtulkar.
edayeyageTAtamRbtibtikarEdl)anbBab; cMNayBnEdlBak;BneTAnwg
1 cMeNjbxatEdl)anmkBIkarbBab;
2 R)ak;cMeNjbxatBIskmPaBFmtanRbtibtikar Edl)anbBab;kg
kariybriecTrYmCamYynwgcMnYn EdlsmRsbeTAnwgkariybriecTnImYy
Edl)anbgaj.
75 shRKasmYyRtUvdak;bgajnUvcMnYnBnBnarelIRTBskm nig lkNnPstag

EdlKaMRTdl;kar TTYlsal;enHenAeBlEdl
k kareRbIR)as;BnBnarelIRTBskm RtUvBwgEpkelIR)ak;cMeNjCab;BnnaeBl
GnaKtEdlelIsR)ak;cMeNj)anmkBI karbEgVmkvijnPaBxusKabeNaHGasn
Cab;BnEdlmanRsab;.
x shRKas)anTTYlkarxatTaMgkgkariybriecTenH nig kariybriecTxagmuxenAkg
yutaFikarBnEdlBnBnarelIRTBskmenaHmanCab;Tak;Tg.
76 shRKasmYyRtUvbgajnUvlkNnigcMnYnCaTwkR)ak;nFatuBiessnImYyTaMgenAkgr)ay
karN_lTplbTaMgenAkgkMNt;sMKal;nr)aykarN_hirBavt. enAeBlEdlkarbgajBI
FatuBiessenHenAkgkMNt;sMKal;nr)aykarN_hirBavtenH cMnYnsrubnFatuBiessTaMg
Gs;RtUv)an[eFVIkarbgajenAkgr)aykarN_lTplEdlcMnYnsrubsuTenaH)anBak;BneTA
nwgcMNay cMNUl Bn fVIebIGkeRbIR)as;r)aykarN_hirBavtyl;fa vamansar
______________________________________________________________________________
sMxan;cMeBaHkarbgajnUvcMNay cMNUl Bn EdlBak;BnnwgFatuEdlmanlkNBiess

keday kb:uEnCYnkalvamankarlM)akkgkarkMNt;cMNay cMNUl Bn rvagFatu
TaMgGs;enaH. enAkgkaleTsEbbenHcMNay cMNUl Bn EdlTak;TgnwgFatuBiess
nanaGacRtUv)andak;bgajCacMnYnsrub.
77 kardak;bgajEdlEcgenAkgkfaxNTI 74 cMNuc k CYyeFVIeGayGkeRbIR)as;
r)aykarN_hirBavtyl;BITMnak;TMngrvagcMNay cMNUl Bn nig R)ak;cMeNjtamviFI
saRsKNeny manlkNxusEbkBIFmta nig eGayyl;BIktasMxan;EdlGac
CH\TiBldl;TMnak;TMngenH naeBlGnaKteTot. TMnak;TMngrvagcMNay cMNUl Bn nig
R)ak;cMeNjtamviFIsaRsKNeny GacrgnUv\TiBlBIktaxH dUcCaR)ak;cMNUlrYcBn
cMNayEdlminGackat;bnykgkarkMNt;R)ak;cMeNj xat Cab;Bn plb:HBal;nkar
xatBn nig plb:HBal;nGRtaBnbreTs.
78 enAkgkarBnl;BITMnak;TMngrvagcMNay cMNUl Bn nig R)ak;cMeNjtamviFIsaRs
KNenyshRKasmYyRtUveRbIR)as;GRtaBnEdlGnuvtmYyedIm,Inwgpl;BtmanEdlman
RbeyaCn_dl;GkeRbIR)as;r)aykarN_hirBavtrbs;shRKasenaH. eTaHCaya:gNak
eday cMeBaHshRKasEdlmanRbtibtikaryutaFikareRcIn karBnl;Edlpl;Btmanman
RbeyaCn_eRcInEfmeTotdl;GkeRbIR)as;enaH shRKasRtUvEtdak;bMENktaragprpg
dac;BIKa Edl)anerobcMeLIgedayeRbIR)as;GRtakgRsuknyutaFikarnimYy . ]TahrN_
xageRkambgajfaetIkareRCIserIsnUvGRtaBn Edldak;[GnuvtCH\TiBl dl;karbgaj
nUvtaragprpgCatYelxEbbNa.
79 GRtaBn CamFmesInwgcMNaycMNUlBnEcknwgR)ak;cMeNjtam viFIsaRsKNeny.
80 Cajwkjab; KWminGacKNna)annUvcMnYnnRTBGkmEdlmin)anTTYlsal;EdlekIteLIg
BIkarvinieyaKkgRkumhun]btmkFn saxa nig RkumhunCadKUr nig plRbeyaCn_
______________________________________________________________________________
kgkarbNak;TunrYmKa)aneT sUmemIlkgkfaxNTI37. dUecHehIyeTIb sg;darenH

tMrUveGayshRKasmYydak;bgaj nUvcMnYnCasrubnUvPaBxusKabeNaHGasn Edl)an
KUsbBaak; b:uEnmintMrUv[dak;bgajnUvBnBnarelIRTBGkmeT . eTaHCay:agenHkeday
enAeBlEdlGacGnuvt)an
shRKasRtUv)anelIkTwkcitnUvkardak;bgajnUvcMnYn
BnBnarelIRTBskm
EdlminTan;)anTTYlsal;BImunmkenaH
BIeRBaHfa
GkeRbIR)as;BtmanhirBavtGacyl;eXIjfaBtman EbbenHmansar sMxan;dl;;BYkeK.
81 shRKasmYyRtUvdak;bgajnUvcMeNj nig xatCayfaehtuedayGnuelameTAtamsg;dar
EdlEcgBIkareFVIsMviFanFn bMNulCayfaehtu nig RTBskmCayfaehtu. Ca]TahrN_
cMeNjnigxatCayfaehtu GacekIteLIgBICemaHCamYyGaCJaFrBndar EdlminTan;
edaHRsayehIy. dUcKaenH enAeBlEdlkarpas;brnUvGRtaBn b kc,ab;Bndarnana
Edl)andak; eGayGnuvtbRtUv)anRbkas[eRbIeRkay kariybriecTntaragtulkar
shRKasmYyRtUvdak;bgajnUvplb:HBal; EdlsMxan;NamYynkarpas;brTaMgenaH
eTAelIBnkgRKa nig BnBnarelIRTBskmnigRTBGkm. ]TahrN_Edlbgaj
BIGtnynkfaxNTI58mandUcxageRkam.
enAkgqaM20X2shRKasmanR)ak;cMeNjtamviFIsaRsKNenyenAkgyutaFikarxng
RbeTskesInwg1/500qaM 20X1 esInwg 2/000 nigenAkgRbeTs x esI 1/500
qaM 20X1 esI 500. GRtaBnenAkgRbeTs k esI 30nig 20 kgRbeTs x.
enAkgRbeTskmancMNayesInwg 100 qaM20X1esI200 EdlminGacdksMrab;bg;Bn
)an . xageRkamenHKWCa]TahrN_nkarprpgeTAnwgGRtaBnkgRsuk
20X1 20X2
R)ak;cMeNjtamviFIsaRsKNeny
2/500 3/000
BnnaGRtakgRsukn 30
750
900
plb:HBal;BnncMNayEdlminGacdkykeTAbg;Bn)an
60
30
______________________________________________________________________________
plb:HBal;edaysarGRtaBnTabCagGRtaenAkgRbeTs x
cMNayBn
50
760
150
780
xageRkamKWCa]TahrN_mYynkarprpgEdl)anerobcMeLIgedaybUkbBalKanUvkarprpgdac;
edayELkBIKa sMrab;yutaFikarCatinImYy. tamryviFIsaRsenH plb:HBal;nPaBxusKa
rvagkarraykarN_BIGRtaBnkgRsukrbs;shRKasxng nig GRtaBnkgRsukenAkg
yutaFikarepSgeTot
min)anbgajCaFatuepSgdac;BIKaeT enAkgkarprpgenH.
shRKasmYyRtUvkar
BiPakSaBIplb:HBal;nkarpas;bsMxan;TaMgenAkgGRtaBnTaMg
R)ak;cMeNjcMruHmYyEdl)anmkBIyutaFikarepSgKaedIm,IBnl;BIkarpas;brkg GRtaBnEdl
)andak;eGayGnuvtdUcEdl)antMrUvenAkgkfaxNTI 81 cMNuc X.
BnenAGRtakgRsukEdldak;eGayGnuvtcMeBaHR)ak;cMeNj
enAkgRbeTsEdl)anBak;Bnkg]TahrN_xagelI
plb:HBal;BnncMNayEdlminGacbg;Bn)an
cMNayBn
2/500
3/000
700
750
60
760
30
780
fcUlCaFrman
82
sg;darKNenykm<CaenH cUlCaFrmansMrab;karRbtibtikarerobcM;r)aykarN_ hirBavt

nral;GgPaBhirBavtcab;epImBI>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>>>>>>. GgPaBhirBavt
EdlmankarGnuvtmunRtUv)anTTYlkarKaMRTnigelIkTwkcit.
______________________________________________________________________________
]bsm<n 1
]TahrN_nPaBxusKabeNaHGasn
]bsm<nenHRKan;EtCakarbgajEtb:ueNaHehIyvaminEmnCaEpkmYynsg;daeT.
eKalbMNgn]bsm<nenH RKan;EtbgajnUvkarykeTAGnuvtnUvsg;darnanaedIm,ICYyRsay
bBaak;Gtnyb:ueNaHeT.
k
]TahrN_nkaleTsEdleFIVeGayekIteLIgnUvPaBxusKabeNaHGasn
EdlCab;Bn
PaBxusKabeNaHGasnEdlCab;BnTaMgGs;nwgeFVIeGayekItmanBnBnarelIRTBGkm.
bNaRbtibtikarnanaEdlmanplb:HBal;dl;r)aykarN_lTpl
1 cMNUlkarR)ak;EdlTTYl)anyWtehIyRtUv)anKitbBalenAkgR)ak;cMeNjtam
viFIsaRsKNenyedayEpkelImUldanEbgEckCamunb:uEnRtUv)anbUkbBalkg
R)ak;cMeNjCab;BnedayEpkelImUldansac;R)ak;.
2 cMNUlEdl)anmkBIkarlk;TMnij RtUv)anKitbBalkgR)ak;cMeNjtamviFIsaRs
KNenyenAeBlEdl)anRbKl;TMnij b:uEncMNUlRtUv)aneKKitbBalkgR)ak;cMenj
Cab;BnenAeBlEdlsac;R)ak;RtUv)aneKRbmUl. kMnt;sMKal;dUcEdl)anBnl;enA
kgx3xageRkammanPaBxusKabeNaHGasn EdlGackat;bny)anpgEdrEdlCab;
Tak;TgnwgsniFiBak;BnNamYyenaH.
3 kardkrMls;nRTBskm KWRtUv)anbegInel,nsMrab;karbg;Bn.
4 esahuycMNayGPivDn_ RtUv)ankt;RtaCacMNaymUlFnehIynwgRtUv)andkrMls;
edayKitbBalkgr)aykarN_lTpl bu:EnRtUv)andkecj eBlKNnarkR)ak;cMeNj
Cab;BnenAkgkariybriecTEdlcMNayenHekIteLIg.
______________________________________________________________________________
bNaRbtibtikarEdlCH\TiBldl;taragtulkar
5
rMls;nRTBskmminGacdkecjsMrab;bg;Bn)aneT
ehIykKankardkNamYy
nwgRtUveFVIeLIgsMrab;ykeTAbg;BnEdr enAeBlEdlmankarlk;bkare)aHbg;ecalnUv
RTBskmenaH. kMNt;sMKal;kfaxN14 cMNuc xnsg;daenH)anhammin[TTYl
sal;nUvBnBnarelIRTBGkmEdlekIteLIgeLIyluHRtaEtRTBskmenaHRtUv)anTijkg
lkNCaGaCIvkmcMruH sUmemIlkfaxN 21 nsg;darenH.
GkxIR)ak;eFVIkarkt;RtabMNultamcMnYnTwkR)ak; Edl)anTTYl EdlcMnYnenHesInwgTwk

R)ak;EdlRtUvsgeTAfkMNt; ticCagfcMNayelIRbtibtikarnkarnana.eRkaymk
eTottMlcuHbBaInbMNulRtUv)anekIneLIg
edaysarEtkardkrMls;elIfcMNay
RbtibtikarkgcMeNjtamviFIsaRsKNeny.
fcMNayRbtibtikarRtUv)andk
sMrab;bg;BnkgRKa enAeBlEdlR)ak;kMcIRtUv)anTTYlsal;CaelIkdMbUg. kMNt;sMKal;;
1 PaBxusKabeNaHGasnCab;BnKWCacMnYnnfcMNayRbtibtikarEdl)ankat;ecj
rYcehIykgkarkMNt;R)ak;cMeNjCab;BnnkariybriecTbcb,n nig kariybriecTmunehIy
dkcMnYnrMls;bUkbn Edl)ankat;ecjedIm,IKNnaR)ak;cMeNjtamviFIsaRsKNeny
ehIynig 2edaysarkarTTYlsal;bMNuldMbUgCH\TiBldl;R)ak;cMeNjCab;BnenaH
krNIelIkElgEdlmanEcgkgkfaxN14cMnucxnsg;darenHminRtUv)aneRbIR)as;eLI
y.dUecHehIy eTIbGkxIR)ak;TTYlsal; BnBnarelIRTBGkm.
bMNulRtUv)anvas;Evg naeBlEdlmankarTTYlsal;elIkdMbUgeTAtamcMnYnncMNUlsuT
edaymanrYmbBalTaMgfcMNayRbtibtikarsuTpgEdr.fedImRbtibtikarnanaRtUv)aneK
kat;rMls;dak;eTAkgcMeNjtamviFIsaRsKNeny
kgryeBlnkarxIrbs;va.
fcMNayRbtibtikarTaMgenaHminRtUv)ankat;ecjkg
karkMNt;cMeNjCab;Bnrbs;
kariybriecT naeBlGnaKt bcb,n b EdlkngeTAeLIy. kMNt;sMKal; 1
______________________________________________________________________________
PaBxusKabeNaHGasn Cab;BnCacMnYnnfcMNayRbtibtikarnana EdlminTan;)an

dkrMls;nig 2 kfaxN14 cMnunxnsg;darenHhammin[TTYlsal;BnBnar
elIRTBGkm
karEksMrYltMlsmRsbnigkarvaytMleLIgvij
8
9
10
karvinieyaKkgRKab]bkrN_hirBavt RtUv)anKittMltamfsmRsbEdlelIsfedIm
b:uEnminmankarEktMrUvsmmUlNamYyRtUv)aneFVIeLIg sMrab;karbg;BneLIy.
shRKasmYyeFVIkarvaytMleLIgvijRTB eragcRk nightbkrN_ tamsg;dar
EdlniyayGMBI RTB eragcRk nightbkrN_ b:uEnKankarEktMrUvsmmUlNamYy
RtUv)aneFVIeLIgsMrab;karbg;BneLIy. kMNt;sMKal; kfaxN 58 nsg;darenH
tMrUveGayBnBnarEdlBak;BnRtUv)anKitbBaledaypal;eTAkgKNnIRTBmas;.
GaCIvkmcMruHnigGaCIvkmrYmKaCaRkum
tMlcuHbBaInRTBskmmYyRtUv)anekIneLIgrhUtdl;tMlsmRsbkgRkumhunGaCIvkm
cMruHmYyEdlCakarTijmYy ehIyKankarEksMrYlsmmUlNamYyRtUv)aneFVIeLIgsMrab;
karbg;BneLIy. kMNt;sMKal; kgkarTTYlsal;elIkdMbUg karekIteLIgnUvBnBnarelI
RTBGkmCalTpleFVIeGayekreQaHGaCIvkmekIneLIgbkat;bnyekreQaHGaCIvkm
GviCman sUmemIlkfaxN 62 nsg;dar.
11 kardkrMls;nekreQaHGaCIvkm minGacdkykeTAkMNt;CaR)ak;cMeNjCab;Bn nig

fedImnekreQaHGaCIvkm
EdlGacdksMrab;;karkat;ecalnGaCIvkm)aneT
kMNt;sMKal; kfaxN 14 cMNuc k nsg;darenH hammineGayTTYlsal;kar
ekIteLIgnBnBnarelIRTBGkmeLIy.
______________________________________________________________________________
12 karxatmin)anlk; EdlekIteLIgBIRbtibtikarkgRkumCamYyKaRtUv)anlubecaleday
dak;bBaleTAkgtMlkgbBaInsniFi bRTB eragcRk nig htbkrN_vij .
13 RbtilaPrbs;Rkumhun]btmkFn saxa sm<njati nig RkumhunbNak;TunrYmKa RtUv)an
bBaleTAkgRbtilaPrYm kb:uEnBnelIR)ak;cMNUl nwgRtUvbg;RbsinebIR)ak;cMeNjRtUv)an
EbgEckeGayeTARkumhunemEdleFVIr)aykarN_. kMNt;sMKal; kfaxN 37
nsg;darenH hammineGayTTYlsal;nkarekIteLIgnUvBnBnarelIRTBGkm ebI
Rkumhunem vinieyaKin b GkcUlrYmbNak;TunrksIu GaceFVIkarRKb;RKgeBlevla
nkarbEgVrmkvijnUvPaBxusKabeNaHGasn ehIyPaBxusKabeNaHGasnenaH RbEhl
CanwgminGaceFVIkarbEgVrmkvijkgBlGnaKtdxIxagmuxenaH)aneT.
14 karvinieyaKkgRkumhun]btmkFn saxa b jatism<n b plRbeyaCn_karvinieyaKTun
rYmKaenAbreTsRtUvrg\TiBlBIkarERbRbYlGRtabrrUbiyvtbreTs. : kMNt;sMKal;
1 vaRbEhlCamanTaMgPaBxusKabeNaHGasnCab;Bn b PaBxusKabeNaHGasn
EdlGacdk)an 2 kfaxN 37 nsg;darenHhammineGayTTYlsal;nkar
ekIteLIgnUvBnBnarelIRTBGkmeLIy RbsinebIRkumhunem vinieyaKin b GkbNak;
TunrYmKaGacRKb;RKgeBlevlankarbEgVrmkvijnUvPaBxusKabeNaHGasn ehIyPaB
xusKabeNaHGasnenH
RbEhlCaminGacbEgVrmkvij)annaeBlGnaKtdxIxagmux
enaHeT : .
15
shRKasmYyRtUvKitrUbiybNrbs;xncMeBaH
fedImnRTBskmEdlminEmnCa
sac;R)ak;nRbtibtikarbreTsmYyEdlCaEpkmYyn
Rbtibtikarrbs;shRKaseFVI
r)aykarN_ kb:uEncMeBaHcMeNjCab;BnbkarxatBnnRbtibtikarbreTsenaHKWRtUv)an
kMNt;tamrUbiybNbreTs. : kMNt;sMKal; 1 vaRbEhlCaGacmanTaMgPaBxusKa
beNaHGasnCab;BnbPaBxusKabeNaHGasnEdlGacdk)an 2 enAeBlEdlman
PaBxusKabeNaHGasnCab;BnenaH karekIteLIgnBnBnarelIRTBGkm RtUv)an
______________________________________________________________________________
TTYlsal;pgEdr eRBaHvaBak;BnnwgRTBGkmnigRTBskmrbs;RbtibtikarbreTs
CaCagBak;BnCamYykarnieyaKrbs;shRKas EdleFVIr)aykarN_kgRbtibtikarbreTs
enaH kfaxN 37 nsg;darenH 3 BnBnarRtUv)anKitkgr)aykarN_lTpl
sUmemIlkfaxN 55 nsg;darenH :.
x
]TahrN_nkaleTseFIVeGayekIteLIgnUvPaBxusKabeNaHGasn
EdlGacdk)an
PaBxusKabeNaHGasnEdlGacdk)anTaMgGs; eFVIeGayekIteLIgnUvBnBnarelIRTBskm.
EteTaHCay:agNakeday kBnBnarelIRTBskmxHminGacbMeBjlkNvinicy nkarTTYl
sal;dUcEdlmanEcgenAkgkfaxN 22 nsg;darenH)aneLIy .
bNaRbtibtikarEdlC\TiBldl;r)aykarN_lTpl
1
rMls;bUkbnnRTBskmmYykgr)aykarN_hirBavt mancMnYneRcInCagrMls;bUkbnkg
taragtulkarsMrab;bg;Bn.
fedImrbs;sniFiEdl)anlk; munkalbriecTtaragtulkarRtUv)ankat;ecjedIm,IkMNt;
R)ak;cMeNjtamviFIsasKNeny enAeBlEdlTMnijbesvakmRtUv)anpl;rYc b:uEnva
nwgRtUvdkecjedIm,IkMNt;cMeNjCab;BneBlEdlsac;R)ak;RtUv)anRbmUl. :kMNt;sMKal;
dUc)anBnl;bkRsaykg]TahrN_ k cMNuc 2 xagelI vakmanPaBxusKabeNaH
GasnCab;BnEdlTak;Tinnwg\NeTyBaNiCkm :.
tMllk;suTnFatumYyrbs;sniFi b kcMnYnEdlGacsarmkvij)an rbs;FatumYynRTB

eragcRk nig htbkrN_ KWmancMnYnTabCagtMlkgbBaIBImun ehtudUecHehIyeTIb
______________________________________________________________________________
shRKaseFVIkardktMlkgbBaIrbs;RTBskm
kb:uEnkardkenHminRtUv)aneFVIeLIg
sMrab;karbg;BneT rhUtTal;EtRTBskmenaHRtUv)anlk;ecj.
4
fedImnkarRsavRCav b fedImnkarerobcMcat;Ecg bkfedImepSgedIm,IbegItGaCIv

kmRtUv)anTTYlsal;CacMNaykgkarkMNt;cMeNjtamviFIsasKNeny b:uEnminRtUv
)anGnuBaateGayeFVIkardkecjBIkarkMNt;cMeNjCab;BneT
rhUtdl;kariybriecT
eRkayeTot.
cMNUlRtUv)anBnarkgtaragtulkar b:uEn)anbBalrYcehIykgR)ak;cMeNjCab;BnsMrab;
kariybriecTenH b kariybriecTmun .
CMnYyrbs;rdaPi)alEdl)andak;rYmbBalkgtaragtulkar CacMNUlBnarnwgminRtUvCab;
BnkgkariybriecTxagmuxeT. : kMNt;sMKal; kfaxN 22 nsg;darenH hammin
eGaymankarTTYlsal;nUvBnBnarelIRTBskmEdlekItmaneLIgeLIy sUmemIlpgEdr
kg kfaxN 31 nsg;darenH.
karEksMrYltMlsmRsb nigkarvaytMleLIgvij
7
karvinieyakkgRKa b ]bkrN_hirBavtRtUv)anKittamtMlsmRsb EdlTabCagfedIm

b:uEn minmankarEksMrYlsmmUlEdlRtUv)aneFVIeLIgcMeBaHkarbg;BneLIy.
GaCIvkmcMruH nig GaCIvkmrYmKaCaRkum

8
RTBGkmRtUv)anTTYlsal;tamtMlsmRsbrbs;va kgGaCIvkmcMruHEdlCakarTijyk
kb:uEnKancMNayBak;BnNamYyEdlGacdkecj)anedIm,IeFVIkarkMNt; cMeNjCab;BneT
rhUtTal;Etdl;RKaeRkayeTot. : kMNt;sMKal; BnBnarelIRTBskmEdlekItman
______________________________________________________________________________
eLIg eFVIeGayekreQaHGaCIvkmfycuH b eFVIeGayekreQaHGaCIvkmGviCmanmankar

ekIneLIg sUmemIlkfaxN 62 nsg;darenH : .
9
ekreQaHGaCIvkmGviCmanRtUv)anKitbBalkgtaragtulkarCacMNUlBnar ehIycMNUl
enHnwg minRtUv)andak;bBalkgkarkMNt;cMeNjCab;BneT . : kMNt;sMKal; kfaxN
22 nsg;darenH hammineGaymankarTTYlsal;nUvBnBnarelIRTBskm EdlekIt
maneLIgeLIy .
10
)ak;cMeNjEdlminTan;cuHbBaI EdlekIteLIgBIRbtibtikarEdlsitkgRkumCamYyKaRtUv
)anlubecjBItM;lkgbBaIrbs;RTBskmdUcCa sniFi b RTB eragcRk nig htbkrN_
kb:uEnminmankarEktMrUvsmmUlEdlRtUv)aneFVIeLIgsMrab;karbg;BneLIy.
11 karvinieyaKkgRkumhun]btmkFn saxa b jatism<n b plRbeyaCn_nkarvinieyaK

TunrYmKaenAbreTs RtUvrg\TiBlBIkarERbRbYlGRtabrR)ak;breTs . :kMNt;sMKal;
1 vaRbEhlCamanPaBxusKabeNaHGasnCab;Bn bkPaBxusKabeNaHGasnEdl
Gac)an 2 kfaxN 44 nsg;darenHtMrUveGayeFVIkarTTYlsal;BnBnarelI
RTBskmEdlekIteLIgEtkgkrNIxHEdlvaTMngfa k PaBxusKabeNaHGasnnwg
GacbEgVrmkvij)annaeBlGnaKtdxIxagmux x cMeNjCab;BnnwgGacmansMrab;eFVI
karTUTat;CamYyPaBxusKabeNaHGasnEdlGacRtUv)anykmkeRbIR)as; .
12 shRKasmYyRtUvKitrubiybNxncMeBaH fedImnRTBskmEdlminEmnCasac;R)ak;
nRbtibtikarbreTsmYy
EdlCaEpkmYynRbtibtikarrbs;shRKasEdlRtUveFVI
r)aykarN_ kb:uEncMeBaHcMeNjCab;BnbkarxatBnnRbtibtikarbreTsenaHKW RtUv)an
kMNt;tamrUbiybNbreTs . : kMNt;sMKal; 1 vaRbEhlCaGacmanTaMg
PaBxusKabeNaHGasnCab;Bn b TaMgPaBxusKabeNaHGasnEdlGacdk)an 2
krNIEdlmanPaBxusKabeNaHGasnEdlGacdk)anenaH
BnBnarelIRTBskm
______________________________________________________________________________
nwgRtUv)anTTYlsal; cMeBaHkrNIEdlTMngfaR)ak;cMeNjCab;BnnwgGacmanRKb;RKan;
BieRBaHBnBnarelIRTBskmenaH mankarBak;BnCamYyRTBskm nig RTBGkm
nRbtibtikarbreTs
CaCagBak;BnCamYykarvinieyaKrbs;shRKassMrab;eFVI
r)aykarN_kgRbtibtikarbreTs dUcmanEcgkgkfaxN 41 nsg;darenH 3
BnBnarRtUv)anKitkgr)aykarN_lTpl sUmemIlkfaxN 58 nsg;darenH.
K
]TahrN_nkaleTsEdltMlkgbBaInRTBskmbRTBGkmmYy
mantMlesInwgmUldanBnrbs;va
cMNaybgrRtUv)andkecjrYcehIykgkarkMNt;bMNulBnkgRKarbs;shRKasmYy sMrab;
kariybriecTenH nig kariybriecTmun .
bMNulRtUv)anvas;EvgtamcMnYnedImdMbUgEdl)anTTYl ehIycMnYnenHesIkanwgcMnYnEdlRtUv
sgvijnakalbriecTdl;kMNt;nkarTUTat;bMNul.
3 CMNaybgrnwgminGacdkecjsMrab;bg;Bn)aneLIy
4
cMNUlbgrminEdlmanCab;BneLIy
]bsm<nTI 2
karbkRsaybBaak;BIxwmsarkarbgaj nigkarKNna
]bsm<nenHRKan;EtCakarbgajEtb:ueNaH minEmnCaEpkmYynsg;daeT.
EKalbMNg
n]bsm<nenHRKan;EtbgajnUvkarykeTAeRbIR)as;nsg;daredIm,ICYyRsay
bBaak;Gtny
rbs;vab:ueNaH. kardkRsg;BIr)aykarlTpl nig taragtulkarRtUv)anpl;eGayedIm,Ibgaj
______________________________________________________________________________
BIplb:HBal;nanaeTAelIr)aykarN_hirBavtTaMgenHnRbtibtikar Edl)anerobrab;xageRkam.
kardkRsg;TaMgenHmincaM)ac;eFVIeTAtamRKb;tMrUvkarnkardak;bgaj nig karbgajnsg;dar
GnrCatiepSgeToteLIy.
RKb;]TahrN_enAkg]bsm<nenH sntfashRKasEdlBak;BnminepatkarykcitTukdak;eTA
elIRbtibtikar NaepSgBIRbtibtikarEdl)anBiBNnaTaMgenHeLIy.
]TahrN_ 1 RTBskmEdlGacdkrMls;)an
shRKasmYyTijhtbkrN_f 10>000 nig eFVIkardkrMls;tammUldannviFIsaRsefr kg
kMLgeBlEdl)anrMBwgTuk 5 qaM. sMrab;karbg;Bn htbkrN_RtUvdkrMls;kgGRta 25
kgmYyqaMelImUldanefr. karxatBnGacRtUveFVIeLIgedaykarcuHbBaIRtlb;vij edIm,Ikat;kg
CamYyR)ak;cMeNjCab;BnnkarriybriecTmunR)aMqaM. enAqaMsUn R)ak;cMeNjCab;Bnrbs;
shRKasesInwg 5>000. GRtaBnesInwg 40.
shRKasnwgsarmkvijnUvtMlkgbBaInhtbkrN_edayeRbIR)as;va edIm,IplitTMnijsMrab;lk;.
dUecHehIykarKNnaBnenAkgkariybriecTenHrbs;shRKasmandUcxageRkam
cMNUlCab;Bn
kardkrMls;sMrab;bg;Bn
R)ak;cMeNjCab;Bn karxatBn
cMNaycMNUlCab;BnkgRKa
qaM
1
2
3
4
5
2>000 2>000 2>000 2>000 2>000
2>500 2>500 2>500 2>500
0
500 500 500 500 2>000
______________________________________________________________________________
kgGRta 40
200 200 200 200
800
shRKasTTYlsal;BnBnarelIRTBskmnacugqaMTI 1 dl;cugqaMTI 4 BieRBaHvaGacsarmkvij

nUvplRbeyaCn_nkarxatBnTUTat;nwgR)ak;cMeNjCab;BnenAqaMsUn.
PaBxusKabeNaHGasnEdlTak;TgnwghtbkrN_ nwgbegIteGaymanBnBnarelIRTBskm nig
RTBGkm ehIykarcMNay nigcMNUlBnBnamandUcxageRkam
tMlkgbBaI
mUldanBn
PaBxusKabeNaHGasnCab;Bn
smtuledImRKanBnBnarelI
RTBGkm
CMNaycMNUlBnBnar
smtulcugRKanBnBnarelI
RTBGkm
1
2
8>000 6>000
7>500 5>000
500 1>000
0 200
200
200
200
400
qaM
3
4
4>000 2>000
2>500
0
1>500 2>000
400 600
200
600
5
0
0
0
800
200 800
800
0
shRKasTTYlsal;BnBnarelIRTBGkmenAkgqaMTI 1 dl;qaMTI 4 BieRBaHkarbEgVrmkvij

nPaBxusKabeNaHGasnCab;BnnwgbegIteGaymancMNUlCab;BnenAqaMbnab;eTot.
r)aykarN_lTplrbs;shRKasmandUcxageRkam
cMNUl
qaM
1
2
3
4
5
2>000 2>000 2>000 2>000 2>000
______________________________________________________________________________
kardkrMls;
R)ak;cMeNjmunbg;Bn
cMNaycMNUlBnkgRKa
cMNaycMNUlBnBnar
cMNaycMNUlsrub
R)ak;cMeNjsuTenAkgRKa
2>000 2>000 2>000 2>000 2>000

0
0
0
0
0
200 200 200 200 800
200 200 200 200 800
0
0
0
0
0
0
0
0
0
0
]TahrN_TI 2 BnBnarelIRTBGkm b RTBskm

]TahrN_enHCab;Tak;TgeTAnwgshRKasmYyEdlmankariybriecTBIrqaMKWqaM X5 nig X6. enAkg
qaM X5 GRtaBnelIcMNUlEdldak;eGayGnuvtn_esI 40nR)ak;cMeNjCab;Bn. enAkgqaM X6
GRtaBnEdldak;eGayGnuvtn_esI 35nR)ak;cMeNjCab;Bn.
karbricaKedaysb,rsRtUv)anTTYlsal;CacMNaymYy enAeBlEdlvaRtUv)ancMNay ehIy
karcMNayTaMgenaHminGacdksMrab;ykeTAbg;Bn)aneT.
enAkgqaM X5 shRKasRtUv)anpl;dMNwgedayGaCJaFrEdlBak;Bnfa BYkeKmanbMNgbwg
RbqaMgnwgshRKas Tak;TgnwgkarbeBajecalnUvsulehVIr . eTaHbICay:agNakeday
nakalbriiecT ExF qaM X6 erOgkIenHenAminTan;eLIgeTAtulakareT ehIyshRKasTTYlsal;
nUvbMNulesI 700 enAkgqaM X5 EdlCakar)a:n;sanRbesIrbMputnkarpakBinyEdlbNal
mkBIerOgkIenH . karpakBinyenHminGacdkykeTAbg;BneLIy.
enAkgqaM X2 shRKas)anbeBajfedIm 1>250 eTotEdlTak;TgnwgkarGPivDn_nplitpl
fImYy. fedImenHGacdksMrab;bg;BnnaqaM X2 )an . cMeBaHviFIsasKNeny shRKas
)aneFVImUlFnnIykmcMNayenH ehIy)aneFVIkardkrMls;edayEpkelImUldanefrryeBl5qaM.
______________________________________________________________________________
nakalbriecTfTI 31 ExF qaMX4

karGPivDn_nplitplenHesInwg 500.
smtulEdlminTan;dkrMls;nfedIm sMrab;
enAkgqaM X5 shRKas)ancuHkicsnaCamYybuKlikEdlmanRsab;rbs;xnedIm,Ipl;eGaynUvpl
RbeyaCn_EpkEfrkSasuxPaBdl;GkEdlcUlnivtn_. shRKasTTYlsal;CacMNaynUvfedImn
KMeragenHedaysarbuKlikTaMgenaHpl;nUvesvakmCUnshRKasenH. Kankarbg;R)ak;cMeBaHGkcUl
nivtn_Edl)anTTYlplRbeyaCn_EbbenHenAkgqaM X5 b X6 eLIy. plRbeyaCn_
EpkEfrkSasuxPaBGacdkykeTAbg;Bn)an enAeBlEdlmankarbg;R)ak;eGayeTAGkcUlnivtn_.
shRKas)ankMNt;fa vaTMngCamanlTPaBEdlfa R)ak;cMeNjCab;BnnwgmansMrab;karTUTat;
CamYynwgBnBnarelIRTBskmEdlekItmaneLIg EdlRtUv)aneRbIR)as;.
GKarRtUv)andkrMls;tamviFIsasKNenyenAkgGRta 5 kgmYyqaMedayEpkelImUldanefr
nig 10 kgmYyqaMedayEpkelImUldanefrsMrab;karbg;Bn. yanynRtUv)andkrMls;
tamviFIsasKNenyenAkgGRta 20 kgmYyqaMedayEpkelImUldanefr nig 25 kg
mYyqaMedayEpkelImUldanefrsMrab;karbg;Bn . kardkrMls;eBjmYyqaMRtUv)anKNnaeTAtam
viFIsasKNenyenAkgqaMEdl)anTijRTBskmenaH.
nakalbriecTfTI 01 Exmkra qaM X6 GKarRtUv)anvaytMleLIgvijesInwg 65>000 ehIy
shRKas)aneFVIkar)a:n;sanfaGayukaleRbIR)as;rbs;GKarEdlenAsl;man 20qaMcab;taMgBIkal
briecTEdl)aneFIVkarvaytMleLIgvijenH. KarvaytMleLIgvijenH min)anrgnUv\TiBl
BIR)ak;cMeNjCab;BnenAkgqaM X6 eT ehIyGaCJaFrBndarkmin)anEktMrUvmUldanBnnkardk
rMls;elIGKaredIm,IqHbBaaMgBIkarvaytMleLIgvijEdr. enAkgqaM X6 shRKas)anepr 1>033
BIR)ak;bMrugnkarvaytMleLIgvijeTACaRbtilaP . kareprenHtMNageGayPaBxusKan 1>590
rvagkardkrMls;elIGKarCak;Esg 3>250 nigkardkrMls;smmUledayEpkelImUldan
fedImGKar 1>660 EdlCatMlenAsl;kgbBaInakalbriecTfTI 01 Ex 01 qaM X6
______________________________________________________________________________
EdlesInwg 33>200 eday)anEcktamGayukaleRbIR)as; 20 qaMEdlenAsl; dknwgBnBnar

EdlBak;BnesInwg 557 sUmemIlkfa xN 64nsg;darenH
cMNayBnkgRKa
5
8>775
X
bUk
kardkrMls;tamviFIsasKNeny
karbricaKedaysb,rs
karpakBinysMrab;karbMBulbridan
fedImGPivDn_plitpl
plRbeyaCn_karEfrkSasuxPaB
dk
kardkrMls;sMrab;bg;Bn
R)ak;cMeNjCab;Bn
cMNayBnkgRKakgGRta 40
cMNayBnkgRKakgGRta 35
tMlkgbBaInRTB eragcRk nig htbkrN_
fedIm
smtulnakalbriecT 31-12-X4
karTijcUlbEnmkgqaM X5
kalubecalnUvkardkrMls;bUkbnelIkarvay
6
8>740
X
4>800
500
700
250
2>000
17>025
8>250
350
250
1>000
18>590
8>100
8>925
11>850
6>740
3>570
2>359
GKar
yanyn
50>000 10>000
6>000
56>000 10>000
srub
60>000
6>000
66>000
______________________________________________________________________________
tMleLIgvijnakalbriecT 01-01-X6
22>800
karvaytMleLIgvijnakalbriecT 01-01-X6 31>800
65>000
65>000
kardkrMls;bUkbn
5
20>000
2>800
kardkrMls;kgqaM X5
22>800
karvaytMleLIgvijnakalbriecT 01-01-X6 22>800
3>250
kardkrMls;nakalbriecT X6
3>250
tMlkgbBaI
31-12-X4
30>000
31-12-X5
33>200
61>750
31-12-X6
- 22>800
- 31>800
10>000 75>000
15>000 15>000
25>000 90>000
20
4>000 24>000
2>000
4>800
6>000 28>800
- 22>800
6>000
6>000
5>000
8>250
11>000 14>250
6>000
4>000
14>000
36>000
37>200
75>750
mUldanBnelIRTB eragcRk nig htbkrN_

fedIm
GKar
yanyn
srub
50>000 10>000 60>000
6>000
- 6>000
56>000 10>000 66>000
- 15>000 15>000
56>000 25>000 81>000
______________________________________________________________________________
kardkrMls;bn
kardkrMls;kgqaM X5
kardkrMls;kgqaM X6
mUldanBn
31-12-X4
31-12-X5
31-12-X6
10
40>000
5>600
45>600
5>600
51>200
25
5>000
2>500
7>500
6>250
13>750
10>000
10>400
4>800
5>000 15>000
2>500 12>900
11>250 16>050
45>000
8>100
53>100
11>850
64>950
BnBnarelIRTBskm - RTBGkm nig cMNaynakalbriecT 31-12-X4
KNnI\NeTy
sniFi
fedImnkarGPivDn_plitpl
karvinieyaK
RTBskmsrub
BnelIR)ak;cMNUlkgRKaRtUvbg;
KNnIRtUvbg;
karpakBinyRtUvbg;
RTBGkmsMrab;plRbeyaCn_karEf
tMlkgbBaI mUldanBn PaBxusKabeNaH

Gasn
500
500
2>000 2>000
500
500
33>000 33>000
21>000
36>000 15>000
72>000 50>500
21>500
3>000
500
-
3>000
500
-
______________________________________________________________________________
rkSasuxPaB
bMNulryeBlEvg
BnBnarelIR)ak;cMNUl
RTBGkmsrub
mUlbRtedImTun
karvaytMleLIgvijPaKelIs
RbtilaP
RTBGkmnigRTBmas;srub
PaBxusKabeNaHGasn
BnBnarelIRTBGkm
BnBnarelIRTBskm
BnBnarsuTelIRTBGkm
20>000 20>000
8>600 8>600
32>100 32>100
5>000 5>000
34>900 13>400
72>000 50>500
21>500 naGRta40
-
21>500
8>600
8>600

KNnI\NeTy
sniFi
karvinieyaK
RTBskmsrub
KNnIRtUvbg;
karpakBinyRtUvbg;
tMlkgbBaI mUldanBn PaBxusKabeNaHGasn

500
500
2>000 2>000
250
250
33>000 33>000
37>200 12>900
24>300
24>550
72>950 48>400
3>570
500
700
3>570
500
700
______________________________________________________________________________
rkSasuxPaB
bMNulryeBlEvg
BnBnarelIR)ak;cMNUl
RTBGkmsrub
mUlbRtedImTun
RbtilaP
PaBxusKabeNaHGasn
2>000
12>475 12>475
9>020 9>020
28>265 26>265
2>000
2>000
5>000 5>000
39>685 17>135
72>950 48>400
22>550
BnBnarelIRTBGkm
24>550naGRta 40
BnBnarelIRTBskm
2>000naGRta 40
BnBnarsuTelIRTBskm
dk
smtuledImRKanBnBnarelI
RTBGkm
CMNaycMNUlBnBnarEdlTak;Tg
eTAnwgkarcuHbBaIedImnigkarbEgVrmkvij
nPaBxusKabeNaHGasn
9>820
800
9>020
8>600
420

tMlkgbBaI mUldanBn PaBxusKabeNaH
Gasn
______________________________________________________________________________
KNnI\NeTy
sniFi
karvinieyaK
RTBskmsrub
KNnIRtUvbg;
karpakBinyRtUvbg;
rkSasuxPaB
bMNulryeBlEvg
BnBnarelIR)ak;cMNUl
RTBGkmsrub
mUlbRtedImTun
RbtilaP
PaBxusKabeNaHGasn
BnBnarelIRTBGkm
BnBnarelIRTBskm
BnBnarsuTelIRTBGkm
dk
BnBnarelIRTBGkmedImRKa
500
500
2>000 2>000
33>000 33>000
75>750 16>050
111>250 51>550
2>359
500
700
500
59>700
59>500
2>359
500
700
3>000
12>805 12>805
19>845 19>845
39>209 36>209
5>000 5>000
19>637
47>404 10>341
111>250 51>550
3>000
3000
56>700
20>895
1>050
19>845
59>700 kgGRta35
3000 kgGRta 35
9>020
______________________________________________________________________________
karEktMrUvBnBnarelIRTBGkmedImRKa
EdlekIteLIgBIkarkat;bnyGRtaBn
BnBnarsMrab;eFVIkarvaytMleLIgvij
PaKelIs
CMNay : cMNUl : BnBnaEdlTak;Tg
eTAnwgkarcuHbBaIedImnigkarbEgVrmkvij
nPaBxusKabeNaHGasn
22>550 kgGRta 5
1>127
31>800 kgGRta 35
11>130
karbkRsaybgaj
cMnYnEdlRtUvbgaj edayGnuelameTAtamsg;darenH mandUcxageRkam
smasPaBcMbgncMNay :cMNUl : Bn : manEcgenAkgkfaxN 72 :
X5
cMNUlBnkgRKa
3>570
cMNayBnBnarEdlTak;Tg eTAnwgkarcuHbBaIedIm nig
420
karbEgVrmkvijnPaBxusKabeNaHGasn
cMNay : cMNUl : BnBnarEdlTak;Tg eTAnwgkarkat;
bnyGRtaBn
cMNayBn
3>990
822
2>359
822
1>127
2>054
BnBnarnigBnkgkariybriecTCasrubBak;BneTAnwgFatuEdlRtUv)anKitbBalbcuHxag \NTan
nKNnIRTBmas; kfaxN 74cMNuck
BnBnarEdlBak;BneTAnwgkarvaytMleLIgvijnUvGKar = 11>130
CabEnm BnBnarcMnYn 557 RtUv)aneprkgqaM X6 BIRtilaPeTACaR)ak;bMrugkarvaytMleLIg
vij. BnBnarenHBak;BnnwgPaBxusKavagrMls;Cak;EsgeTAelIGKar CamYynwgrMls;smmUlEdl
EpkeTAelIfedImrbs;GKar.
______________________________________________________________________________
karBnl;bkRsayGMBITMnak;TMngrvagcMNayBn nig cMeNjtamvIFIsaRsKNeny kfaxN

74 cMNucxsg;darenHGnuBaateGaymanvIFIsaRsBIrya:g sMrab;eFIVnkarbkRsayBITMnak;
TMngrvagcMNaycMeNjBn nigcMeNjtamKNeny. TMrg;nviFIsaRsTaMgBIrenHRtUv)an
bgajkgTMBrbnab;.
1 karEksMrYlCatYelxrvagcMNay cMNUlBn nig lTplncMeNjtamvIFIsas
KNenyKuNCamYyGRtaBnEdldak;eGayeRbIR)as; ehIykeFVIkarbgajpgEdrBIkar
KNnaGRtaBnEpkeTAelIGRtaBnEdldak;eGayeRbIR)as;.
5
cMeNjtamvIFIsRsKNeny
BntamGRtaBnEdldak;eGayeRbIR)as; 35 X5 40
plb:HBal;BnelIR)ak;cMNayEdlGacdkkgkarkMNt;cMeNj
Cab;Bn
GMeNaysb,rs
karpakBinycMeBaHkarbMBulbrisan
karkat;bnyBnBnaredImRKaEdlekIteLIgBIkarkat;bnyGRta
Bn
8>775
3>510
8>740
3>059
200
280
122
-
BnEdlRtUvbg;
3>990
- 1>127
2>054
______________________________________________________________________________
GRtaBnEdldak;eGayeRbIR)as ; CaBnsrubnGRtaBnelIR)ak;cMNUlCaticMnYn 30 x
535 nigGRtaBnelIR)ak;cMNUlkgRbeTscMnYn 5.
2 karEkrsMrYlCatYelxrvagGRtaCamFm nig GRtaBnEdldak; eGayeRbIR)as;

edaydak;bgajpgEdrnUvmUldanGRtaBnEdl dak;eGayeRbIR)as;RtUv)anKNnatam
X5
X6
40
35
GRtaBnEdldak;eGayeRbIR)as;
plb:HBal;BnelIcMNayEdlminGacdksMrab;bgBn)an
GMeNaysb,rs
2>3
karpakBinycMeBaHkarbMBulbrisan
3>2
plb:HBal;eTAelIBnBnaredImRKankarkat;bnyGRtaBn
GrRtaBnCamFm cMNayBnEckCamYy
cMeNjmunbg;Bn
45>5
1>4
- 12>90
23>5
GRtaBnEdldak;eGayeRbIR)as; CaBnsrubnGRtaBnelIR)ak;cMeNjcMnYn 30 x535

nigGRtaBnkgRbeTselIR)ak;cMNUlcMnYn 5.
karbkRsayBnl;mYyGMBIkarERbRbYlnGRtaBnEdldak;eGayeRbIR)as;edayeRbobeFobeTAnwg
GRtaBnkgkariybriecTKNenymun kfaxN74-cMNuc X kgqaM X 6 rdaPi)al
______________________________________________________________________________
Gnumtkarpas;brelIGRtaBnelIR)ak;cMNUlCatiBI 35 eTA 30.

EdayKiteTA tamRbePTnImYynPaBxusKabeNaHGasn nig edayKiteTAtamRbePT
nImYynkarxatBn nig\NTanBnEdlminTan;)aneRbIenaHnaMeGay
1 cMnYnnBnBnaelIRTBskmnigGkmRtUv)anTTYlsal;kgtaragtulkarsMrab;RKanImYy
Edl)anbgaj
2 cMnYnncMNUlbcMNayBnBnarRtUv)anTTYlsal;kgr)aykarN_lTplsMrab;RKanImYy
Edl)anbgaj RbsinebIminmanGVIekIteLIgedaysarbMErbMrYlcMnYnEdleKTTYlsal;kgtarag
tulkareTenaH kfaxN 74 cMNuc-q
kardkrMls;EdlRtUv)anbegInel,nsMrab;bg;
bMNulcMeBaHplRbeyaCn_xagkarEfrkSasuxPaBEdlGacdk
ykeTAbg;BnenAeBlEdlmankar bg;ekIteLIg
fedImGPivDplitplEdl)andkecjBIcMeNjCab;Bnkal
edImBIqaMmun
karvaytMleLIgvij rMls;Bak;BnsuTsaF
BnBnaelIRTBGkmBnBnar
X5
X6
9>720
10>322
800
100
1>050
-
9>020
19>845
______________________________________________________________________________
kMNt;sMKal;
cMnYnncMNUlbcMNayBnBnarRtUv)anTTYlsal;kgr)aykarN_lTplsMrab;qaMkgRKa
nImYy EdlekIteLIgedaysarbMErbMrYlcMnYnEdl)anTTYlsal; kgtaragtulkar.
]TahrN_TI 3 -GaCIvkmcMruH
enAfTI 1 mkra qaM X5 shRKas :k : TijPaKhun100rbs;shRKas :x :enAtMl 600.
Rkumhun :k : dkrMls;elIekreQaHGaCIvkmcMnYn 5 qaM. kardkrMls;elIekreQaHGaCIvkmminGac
dkykeTAbg;Bn)aneT. GRtaBntamyutaFikarnshRKas :k : Kw 30 cMENkGRtaBntam
yutaFikarrbs;shRKas :x : Kw 40.
tMlsmRsbnRTBskm nigGkmEdlGackt;sMKal;)an edayminrYmTaMgBnBnarelIRTB
GkmnigRTBskmeT EdlshRKas :k :)anTijelIkeLIgenAkgtaragxageRkamedayrYmTaMg
mUldan BntamyutaFikarBnrbs;shRKas :x : nigPaBxusKabeNaHGasnEdlekIteLIg.
RTB eragcRknightbkrN_
KNnI\NeTy
sniFi
karpl;plRbeyaCn_plRbeyaCn_
esaFnnivtn_
KNnIRtUvbg;
tMlsmRsbnRTBskmbJRTB
GkmEdl)anTijedaydkecjnUv
BnBnar
fedImnkarTij mUldanBn lMeGogbeNaHGasn

270
155
115
210
210
174
124
30
30
120
120
504
369
135
______________________________________________________________________________
BnBnarelIRTBskmEdlekIteLIg karpl;plRbeyaCn_esaFnnivtn_RtUveFVIkarTUTat;CamYy
BnBnarelIRTBGkm EdlekIeLIgBIRTB eragcRknightbkrN_ nigsnFisUmemIlkfaxN
69 nsg;da .
KankardkNamYyRtUveFIVeLIgeTAtamyutaFikarBnrbs;shRKas x sMrab;fedImnekreQaHGa
CIvkm. dUecHehIy mUldanBnnekreQaHGaCIvkm kgyutaFikarrbs;shRKas xesInwg
sUn. eTaHbICay:agNakedayGnuelamtamkfaxN14cMNucknsg;daenHEdlEcgBIekr
eQaHGaCIvkm shRKas k minTTYlsal;nUvBnBnarelIRTBGkmsMrab;PaBxusKaCabeNaH
GasnCab;BnEdlCab;Tak;TinnwgekreQaHGaCIvkmenAyutaFikar Bnrbs;shRKas xeLIy .
enAkgr)aykarN_hirBavtrYmrbs;shRKas k tMlcuHkgbBaInkarvinieyaKkgshRKas x RtUv
)aneFIVeLIgdUcxageRkam
tMlsmRsbnRTBskmbRTB GkmEdl)anTijedaydkecjnUvBnBnar
504
BnBnarelIRTBGkm135 naGRta 40
54
tMlsmRsbnRTBskmrWRTB GkmEdl)anTijedaydkecjnUvBnBnar
450
ekreQaHGaCIvkm TUTat;CamYykardkrMls;EdlesIsUnehIy
150
tMlkgbBaI
600
mUldanBnnafEdlTijenAkgyutaFikarBnrbs;shRKas k nkarvinieyaKrbs;shRKas k enA
kgshRKas x esI 600. dUecHehIyenA kgyutaFikarrbs;shRKas k Kan
PaBxusKaCabeNaHGasnEdlCab;Tak;TgeTAnwgkarvinieyaKeT.
enAkgqaM X5 RTBmas;rbs;shRKas x Pab;mkCamYynwgkarEktMrUvnUvtMlsmRsbEdl)an
eFVIeLIgelIkarTij)anpas;brdUcxageRkam
______________________________________________________________________________
smtulnakalbriecTfTI 01 Ex mkra qaM X5

RbtilaPsMrab;qaM X5 cMeNjsuT 150 dknwgbMNulPaKlaP
80EdlRtUvbg;
smtulnakalbriecTfTI 31 Ex F qaM X5
450
70
520
shRKas k TTYlsal;RTBGkmsMrab;Bnkat;TukepSg bBnepSgeTotEdlvanwgeFVIeGayPaK

laPEdlRtUvTarbgrTukesI 80.
nakalbriecTfTI 31 Ex F qaM X5 tMlkgbBaInkarvinieyaKrbs;shRKas k enAkg
shRKas x edayminKitPaKlaPEdlRtUvTarbgrTukmandUcxageRkam
RTBskmsuTnshRKas :x :
ekreQaHGaCIvkm kardkrMelaHcMnYn 30
tMlkgbBaI
520
120
640
PaBxusKabeNaHGasnBak;BnCamYynwgkarvinieyaKrbs;shRKas k Edlman cMnYn 40 Kw

RbtilaPbUkbncab;taMgBImankarTij
rMelaHbUkbnnekreQaHGaCIvkm
70
30
40
RbsinebIshRKas k )ankMNt;favanWgminlk;karvinieyaKkgGnaKtdxIxagmux ehIyshRKas x

nwgminEbgEcknUvRbtilaPrbs;vakgeBlGnaKtdxIxagmux
enaHminmankarTTYlsal;
BnBnaelIRTBGkmNamYyEdlBak;BnCamYykarvinieyaKrbs;shRKas k kgshRKas x Edr
sUmemIlkfaxN 37 nig 38 nsg;darenH. cUcaMfakrNIelIkElgenHnWgeRbIR)as;EtCamYy
______________________________________________________________________________
karvinieyaKTunkgRkumhunjatism<nmYyb:ueNaH RbsinebImankarRBmeRBogmYyEdltMrUvfa cMNUl

rbs;jatism<nnwgminRtUv)anEbgEckkgeBldxIxagmuxeT sUmemIl kfaxN40nsg;darenH.
karbgajPaBxusKabeNaHGasncMnYn 40Edlmin)anTTYlsal;BnBnar sUmemIlkfaxN
74 cMNuc :c :nsg;darenH.
RbsinebIshRKas k rMBwgfanwglk;karvinieyaKkgshRKas x bk shRKas x nwgeFVIkarEbg
EckRbtilaPrbs;xneTAkgGnaKtdxIxagmux enaHshRKas k RtUvTTYlsal;BnBnarelI
RTBGkmkgxNEdlRkumhun k GacTUTat;elIxusKabeNaHGasnenaHvij)an . GRtaBnqH
bBaaMgeGayeXIjBIlkNEdlshRKas k eFVIkarrMBwgfanwgsartMlkgbBaIrbs;karvinieyaK
rbs;xneLIgvij)an sUmemIlkfaxN 48 nsg;darenH. Rkumhun k RtUvcuHBnBnar
enAkgbBaI b dak;cUlCa\NTankgRTBmas; kgkrNIEdlBnBnarenaHekIteLIgBIPaBxusKa
nkaredaHdUrrUbiybNbreTs EdlRtUv)ancuHkgbBaI b dak;cUlCa\Nedaypal;eTARTBmas;
sUmemIlkfaxN 61 nsg;darenH. Rkumhun k RtUveFVIkarbgajdac;edayELkBIKa
kx-
cMnYnnBnBnarEdlRtUv)anKitbBalkgbBaI bDak;cUlCa\NTanedaypal;eTA
RTBmas; kfaxN 74 cMNuc k nsg;darenH
cMnYnnPaBxusKabeNaHGasnenAsl;mYycMnYn Edlmin)aneKrMBwgTukfanwg
eFVIkarTUTat;vij)ankgGnaKtdxIxagmux nig EdlKankarTTYlsal;BnBnar
sUm emIlkfaxN 74 cMNucnsg;darenH.
______________________________________________________________________________
sg;darKNenykm<Ca 16
buBVkfa
sg;darKNenykm<Ca s>K>k 16 enH elIkeLIgBItMrUvkarxcuHbBaIKNeny nig eFIVkar
kMNt;bgajBIRTB eragcRk nig htbkrN . vaKWCatMrUvkarmYy enAkgc,ab;nRBHraCaNacRk
km<CaEdlfa r)aykarN_hirBavtrbs;RKb;GgPaBKNeny dUcmanEcgkgc,ab;; RtUvEterobcM
eLIgedayGnuelameTAtamsg;darKNenyGnrCati. dUecHehIyeTIb sg;darKNenykm<Ca
s>K>k 16 enH mandak;bBalnUvral;kfaxNBak;BnTaMgLay EdlmanEcgenAkgsg;dar
KNenyGnrCati s>K>G 16 . sg;darenHRtv)anerobcMeGayBisarEfmeTot edayman
rYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_sg;darenHenAkgRbeTskm<Ca.
FatumYyrbs;RTB eragcRk nig htbkrN RtUv)anTTYlsal;fa CaRTBskmmYy
enAeBlEdlTMngfa plRbeyaCn_esdkicEdlekItecjBIRTBskmenaH nwghUrcUlmkshRKas
ehIyfedImrbs;RTBskmenaH cMeBaHshRKasGacvas;EvgKYreGayTukcit)an .
fedImnFatuNamYyrbs;RTB eragcRk nig htbkrNRtUvEt)aneFVImUlFnIykm.
cMNayCabnbnab;eTotEdlBak;BneTAnwgdMeNIrkar kRtUvEteFVImUlFnIykmpgEdr ebIsinCa
cMNayTaMgenaH eFIVeGayekIteLIgnUvplRbeyaCn_esdkicnaeBlGnaKt elIsBIkMritn
RbtibtikarEdl)anvaytMlkalBImunenaH .
enAeBlEdlkarcMNayenaH CakarcMNayeTAelIRTBskmmYy Edl)antMrUveGayeFIVeLIg
sMrab;suvtiPaBbbrisan enAeBlenaHcMNayEbbenH minmankarekIteLIgedaypal;dl;pl
RbeyaCn_esdkicnaeBlGnaKtBIRTBskmEdlmanRsab;enaHeLIy b:uEnvaGacCacMNaycaM)ac;
edIm,Idak;bEnmeGayshRKasTTYl)annUvplRbeyaCn_esdkicnaeBlGnaKt EdlekIteLIg
BIRTBskmenHEdr . eKGaceFVImUlFnIykmelIcMNayEbbenHRtwmkMritmYy EdlmineFVIeGay
tMlkgbBaInRTBskmenaH ekInelIsBItMlsrubGacRsg;vij)annRTBskmenaHeLIy .
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RTB eragcRk nig htbkrN_ RtUv)ancuHbBaITaMgfedImRbvtisaRsEdl)andkrMls;rYc

CalkNvinicy bJ TaMgkarkMNt;tMleLIgvij viFIepSgEdl)anGnuBaat . fedIm
RbvtisaRsrYmmanfTij nig ral;fedImepSgeTot EdlRtUv)anbBaledaypal;edIm,IeFVI
eGayRTBskmmYyGacdMeNIrkar)an .
cMnYnEdlGacrMelaH)annRTBskmmYyKWCafedIm btMlkMNt;dMbUg dknwgtMl
EdlenAsl; . tMlEdlenAsl;KWCacMnYnsuT EdlshRKasrMBwgfanwgdak;bEnmeTAelIRTBskm
mYyenAcugGayukaleRbIR)as;rbs;va.
cMnYnEdlGacdkrMls;)an RtUv)anEbgEckeTAtammUldanmanlkNCaRbBn eTAelIGayu
kalrbs;RTBskmmYy . viFIsaRs nig GRtarMls;RtUvqHbBaaMgnUvTMrg;KMrYnplRbeyaCn_
esdkicEdlrMBwgfanwgTTYl)an ehIyRtUvEtGnuvteGaymanPaBsIusgVak;Ka elIkElgEtkal
eTs EdlCakaleTsRtUvRtYtBiniteLIgvijsMrab;erogral;kariybriecT ErbRbl ehIyeFVIkar
EktMrUveTAtamkarpas;br . karpas;brviFIsaRs b GRtarMelaHRtUvcat;Tukfa Cakarpas;brmYy
enAkgkar)a:n;sanKNeny eBalKW karpas;brenaHRtUv)anGnuvtviFIsaRsTsSnvisy .
karxatbg;edaysarEtkarxUcxatrbs;RTBskmmYy KWCacMnYnEdltMlkgbBaIrbs;
RTBskmenaH elIstMlEdlGacRsg;)anvijrbs;va . karxUcxatRtUv)anTTYlsal;
enAeBltMlGacRsg;)anvijrbs;vaTabCagtMlkgbBaI ehIyRtUvEteFVIkarkt;RtabRBaaskar
TTYlsal;enaHmkvij RbsinebIsanPaBenAeBlbnab;manPaBRbesIreLIg ehIymanPstag
RKb;RKan;Fanafa sanPaBnwgenAbnRbesIreLIgCabneTot .
Tak;Tinnwgkare)aHbg;ecalnUvRTBskm PaBxusKarvagplcMNUl nig tMlkgbBaIRtUv
)anTTYlsal;CacMNUl b cMNay . cMnYnelIsEdlekIteLIgBIkardak;tMleLIgvijbMrug Bak;Bn
eTAnwgRTBskmEdl)anlubbM)at; RtUvepreTACaRbtilaP.
kMNt;bgajnanaEdltMrUveGayman rYmman sMrab;cMNat;fak;RTBskmsMxan;
mUldanEdlRtUv)aneRbIedIm,IkMNt;nUvtMldulkgbBaI ehIykgkrNIEdlmUldaneRcInCagmYy
RtUv)anykmkeRbI tMldulkbBaIsMrab;mUldanenaH RtUvsiteTAtamRbePTnImYy viFI
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saRsrMelaHEdl)anykmkeRbI GayukaleRbIR)as; bGRtarMls;Edl)anykmkeRbI cMNay

rMls;srubsMrab;kariybriecT nig karEksMrYlnUvtMlkgbBaIedIm nig cugkariybriecT .
sg;darenHeRbIvaksB : shRKas : KWsMedAeTAelIRKb;sabnKNenyTaMgGs; EdlRtUv
)antMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH.
:sg;darenHminRtUv)anGnuvteTAelIGIVEdlminmanlkNCasarvneLIy :
kmvt
kmvtnsg;darenH KWedIm,IbkRsayBIkarGnuvtn_karcuHbBaIKNenycMeBaH RTB
eragcRk nig htbkrN. bBaacMbgenAkgKNenyTak;TgnwgRTB eragcRk nig htbkrN
KWkarkMNt;eBlevlakarTTYlsal;nUvRTBskmnana karkMNt;nUvtMlkgbBaI nig cMNay
rMls;Edl)anTTYlsal;Tak;TinnwgRTBskmTaMgenaH .
visalPaB
1> sg;darenH RtUv)anGnuvtkgkarcuHbBaIKNenycMeBaHRTB eragcRk nig htbkrN
elIkElgEt sg;darKNenykm<CaepSgeTottMrUv bJ GnuBaateGaymankarGnuvtn_
karcuHbBaINenyepSgBIenH .
2> sg;darenHminRtUvykeTAGnuvtelI
k RBeQI b FnFanFmCati pl;kMeNItbnEdlRsedognwgRBeQI
x siTielIFnFanEr: karrukrk b karTajykEr: eRbg ]snFmCati nig FnFanFmCati
Edlminpl;kMeNItbnEdlRsedogKanwgFnFanEr: .
eTaHCaya:genHkI sg;darenHRtUvGnuvtcMeBaHRTB eragcRk nig htbkrN EdlRtUv)an
eRbIedIm,IbegIt b RTRTg;skmPaB b RKbdNb;eTAelIRTBskmdUcmanerobrab;kgcMNuc
k nig x xagelI b:uEnRtUvbMEbkecjBIbNaskmPaB b RTBskmTaMgenaH .
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3>
kgkrNImYycMnYn sg;darepSgeTotGacGnuBaateGaymankarTTYlsal;dMbUgnUvtMlkg
bBaInRTB eragcRk nig htbkrN EdlRtUv)ankMNt;kareRbIR)as;nUvviFIsaRsmYyepSg
BiviFIsaRs EdlEcgkgsg;darenH . ]TahrN_ RTB eragcRk nig htbkrN Edl
)anTijedayRkumhunGaCIvkmcMruHmYy GacRtUv)ankMNt;tMlCadMbUg edayeRbItMl
TIpSar ebIeTaHCatMlenaHvaelIsBIfedImrbs;vakeday. EtenAkgkrNIEbbenH ral;
TidPaBdTeTotnkarGnuvtn_karcuHbBaIKNeny Tak;TgnwgRTBskmTaMgenHrYm TaMg
rMls;pgRtUv)ankMNt;eTAtamlkNtMrUvnsg;darenH .
niymny
4> becksBxageRkamRtUv)anykmkeRbIkgsg;darenH edaymanGtnyCak;lak;dUcxag
eRkam
RTB eragcRk nig htbkrN_ KWCaRTBskmrUbIy_Edl
k RtUv)ankan;kab;edayshRKas sMrab;eRbIR)as;kgplitkm b karpl;nUvTMnij b
esvakmnana sMrab;CYleGayGkdT b sMrab;kargarrd)al
x RtUv)aneKrMBwgfanwgRtUv)aneRbIR)as;yUrCagmYykariybriecT .
karrMls; KWCakarEbgEckeTAtamRbBnntMlEdlGacdkrMls;)annRTBskmmYy eTAelI
GayukaleRbIR)as;rbs;va .
tMlEdlGacdkrMls;)an KWCafedImrbs;RTBskmmYy b tMlepSgeTotEdleRbICMnYsfedIm
enAkgr)aykarN_hirBavt dkCamYytMlEdlenAsl; .
GayukaleRbIR)as; sMedAdl;cMNucNamYykgcMeNamcMnYnBIrdUcxageRkam
k ryeBlEdlrMBwgfa shRKasGaceRbIR)as;RTBskmmYy)an
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x cMnYnnktaplitkm b ktaRsedognwgktaplitkmEdlrMBwgfa shRKas

nwgTTYl)anBIRTBskmenaH .
fedIm KWCacMnYnsac;R)ak; b sac;R)ak;smmUlEdl)anbg; b kCatMlTIpSarnkarsMercTij
RTBskmmYy edayKitBIeBlnkarTij bkarksageLIgnUvRTBskmenaH .
tMlenAsl;
KWCatMlsuTEdlshRKasrMBwgfa
nwg)anTTYlcMeBaHRTBskmmYy
enAcugGayukal eRbIR)as;rbs;va bnab;BIkardkfedImrYcehIy .
tMlTIpSar KWCatMlrbs;RTBskmmYyEdlPaKIBIrCaPaKImancMeNHdwg nig manbMNg RBmTTYl
ykkaredaHdUrRTBskmenaHCamYyKa.
karxatbg;edaysarkarxUcxat KWCacMnYnEdltMlkgbBaInRTBskmmYy elIscMnYnEdlGac
Rsg;)anmkvij .
tMlkgbBaI KWCatMlEdlRTBskmmYy RtUv)anTTYlsal;enAkgtaragtulkar bnab;BIkardk
ecjnUvrMls;bn nig karxatbg;bn EdlbNalmkBIkarxUcxat .
karTTYlsal; RTB eragcRk nig htbkrN
5> FatumYyrbs;RTB eragcRk nig htbkrNRtUv)anTTYlsal;CaRTBskm enAeBlEdl
k vaTMngEdlfa plRbeyaCn_esdkicnaeBlGnaKtEdlBak;BneTAnwgRTBskm
enaH nwghUrcUlmkkgshRKasvij
x cMeBaHshRKas fedImrbs;RTBskmenaHGacvas;Evgy:agKYreGayTukcit)an .
6> RTB eragcRk nig htbkrN CajwkBab;KWCacMENkdFM enAkgRTBskmsrub
rbs;shRKasmYy ehtudUecHehIyeTIb RTB eragcRk nig htbkrN mansarsMxan;
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7>
8>
9>
Nas;sMrab;karbgajBIsanPaBhirBavtrbs;shRKas. elIsBIenHeTot karkMNt;fa

etIkarcMNaymYyCaRTBskmbCaxg;cMNay EdlGacmanplb:HBal;y:agxaMgkaelI
lTplnRbtibtikarrbs;shRKas EdlRtUv)anykmkraykarN_ .
edIm,IkMNt;fa etIFatuNamYy)anbMeBjnUvlkNtMrUvTImYysMrab;karTTYlsal; b ya:g
NaenaH shRKasmYyRtUveRbIral;Pstag EdlxnGacrk)anenAeBleFVIkarTTYlsal;
dMbUg edIm,IvaytMlfa etImanPaBR)akdRbCakMritNaTak;TgnwglMhUrnplRbeyaCn_
esdkicnaeBlGnaKt . karmanPaBR)akdRbCaxaMgkafa plRbeyaCn_esdkic
naeBlGnaKtnwghUrcUlmkkgshRKas tMrUveGaymankarFanaGHGagfa shRKasnwg
TTYl)annUvplBIRTBskm ehIykgeBlCamYyKaenaHEdr shRKasRtUvTTYlyknUvral;
haniPyEdlBak;BnTaMLaypgEdr . karFanaGHGagenH GacnwgekItmanEtenAeBl
haniPy nig plcUlTaMgenaH )anFak;mkdl;shRKasehIy . muneBlkrNIEbbenH
ekIteLIg RbtibtikarTijnUvRTBskmenaH CaTUeTAGacRtUv)anlubecal edayBMumanBiny
Fn;Fr ehIyCalTpl RTBskmenaHnwgminRtUv)anTTYlsal;eLIy .
lkxNtMrUvTIBIrsMrab;karTTYlsal; CaTUeTARtUv)anbMeBjCaeRsc eRBaHRbtibtikar
edaHdUrEdlbBaak;nkarTijnUvRTBskmenaH )anbBaak;nUvfedImrbs;varYcehIy . kg
krNIEdlshRKas)anksagRTBskmenaHedayxng karvas;EvgdKyreGayTukcit
nUvfedImrbs;va GaceFVIedayQrelIRbtibtikarEdlshRKasmanCamYynwgPaKIxageRkA
kgkarTijsMParbrika fBlkm nig vtFatuedImnana Edl)anykmkeRbIkgdMeNIrkar
plitkm .
kgkarkMNt;fa etIGVIeEdlbegIteGaymanFatudac;edayELkNamYyrbs; RTB eragcRk
nig htbkrN RtUveRbIkarvinicyeTAtamlkxNtMrUvTaMgLay dUcman Ecgkgniymny
nkarkMNt;FatuenaH edayEpktamsanPaBCak;lak; nig tamRbePTrbs;shRKas .
vaGacCakarsmrm EdleyIgsrubbBalKanUvFatutUcTaMgLay dUcCa eRKOgeRbIR)as;
tUctac ehIyeRbIlkxNtMrUvxagelI edIm,IkMNt;nUvtMlsrubbBalKaenaH. eRKOgbnas;
nig htbkrN_eRbIR)as;sMrab;pl;esvakmPaKeRcIn CaTUeTARtUv)ankt;RtaCasniFi
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ehIyRtUvTTYlsal;Caxg;cMNay enAeBlEdleRKOgTaMgenaHRtUv)aneRbIR)as; . ETaHCa

ya:genHkI eRKOgbnas;sMxan; nig htbkrN_bMrugmanlkNRKb;RKan;CaRTB eragcRk
nig htbkrN enAeBlEdlshRKasrMBwgfa nwgeRbIR)as;vakgryeBlyUrCagmYy
kariybriecT . RsedogKaenH ebIsinCaeRKOgbnas; nig htbkrN_sMrab;pl;esvakm
GacRtUv)aneRbIsMrab;Etkargar EdlTak;TgnwgFatuNamYynRTB eragcRk nig
htbkrNenaH kareRbIR)as;rbs;vaenHRtUv)anrMBwgfa minmanlkNFmtaeLIy ehIy
kareRbIR)as;TaMgenaHRtUv)ancuHbBaICaRTB eragcRk nig htbkrN ehIyRtUv)andk
rMls;kgryeBlmYy EdlminelIsBIGayukaleRbIR)as; rbs;RTBskmenaHeLIy .
10> enAkgkrNImYycMnYn vaCakarsmKYrEdlRtUvEbgEcknUvcMNaysrub EdlRtUv)ancayelI
RTBskmmYy eTAelIEpkpSMrbs;FatuRTBskmenaH ehIyRtUvcuHkgbBaIdac;BIKacMeBaH
FatunImYy . krNIEbbenHekIteLIg enAeBlEdlEpkpSMTaMgenaHmanGayukaleRbIR)as;
xusKa b kpl;plRbeyaCn_dl;shRKastamTMrg;epSgKa ehIyCalTplRtUv
eRbIGRta nig viFIsaRsrMls;epSgKaEdr . ]TahrN_ ynehaH nig ma:sIunrbs;va
RtUvkMNt;faCaRTBskm EdlGacdkrMls;)andac;BIKa ebIsinCaynehaH nig ma:sIunenaH
manGayukaleRbIR)as;epSgKa .
11> RTB eragcRk nig htbkrN GacnwgRtUv)anTijedaysarehtupl suvtiPaB nig
brisan . karTijRTB eragcRk nig htbkrNEbbenaH KWGaceFIVeLIgenAeBlNa
EdlvaminbegInedaypal;nUvplRbeyaCn_esdkicnaeBlGnaKt FatumanRsab;NamYy
rbs;RTB eragcRk nig htbkrN ehIyEdlGacCakarcaM)ac;edIm,IeFVIeGayshRKas
GacTTYl)annUvplRbeyaCn_esdkicnaeBlGnaKt BIRTBskmepSgeTotrbs;xn.
kgkrNIEbbenH karTijRTB eragcRk nig htbkrN KWmanlkNRKb;RKan;sMrab;
karTTYlsal;CaRBTskmmYy BIeRBaHfa karTijenaH CmrujeGayshRKasGacTaj
ykplRbeyaCn_esdkicnaeBlGnaKt )anelIsBIkMritmYyEdlshRKasnwg)anTTYl
ebIsinCa shRKasmin)anTijRTBskmenaHeT. eTaHCaya:genHkI RTBskmEbbenaH
RtUv)anTTYlsal;RtwmEtkMritmYyEdlfa tMlkgbBaInRTBskmEbbenaH nig RTB
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skmBak;BnepSgeTot minelIsBItMlsrubGacRsg;)annRTBskmenaH nig RTB

skmEdlBak;BneLIy .
]TahrN_ eragcRkplitKImI GacRtUveFVIkarbMBak;nUv
dMeNIrkarfImYycMnYnsMrab;RKb;RKgnUvsarFatuKImI edIm,IeKarBtamlkxNtMrUvEpkbrisan
Tak;Tgnwgkarplit nig skTuknUvsarFatuKImIEdlmaneRKaHfak; . karEklMGelIeragcRk
RtUv)anTTYlsal;CaRTBskmenAkgkMritmYy
EdltMlrbs;vaGacRsg;)anvij
BIeRBaHfa RbsinebIKankarcMNaykarEklMGTaMgenaHeT shRKasnwgminGacplit b
lk;plitplKImI)aneLIy .
karvas;EvgdMbUgelIRTB eragcRk nig htbkrN
12> FatumYyrbs;RTB eragcRk nig htbkrN EdlmanlkNsm,tiRKb;RKan;sMrab;
karTTYlsal;CaRTBskmmYy CadMbUgRtUvEtvas;EvgeTAtamfedImrbs;va .
smasFatukgfedIm
13> fedImnFatumYyrbs;RTB eragcRk nig htbkrN GacrYmmanfedImTij EdlkgenaH
rYmmanTaMgBnGakrnaMcUl BnTijEdlminGacTarvij)an nig ral;cMNayEdl
rYmcMENkedaypal; edIm,IeFVIeGayRTBskmenaHGacmansPaBdMeNIrkartamGVIEdl
shRKascg;)an . RtUvdkecjnUvral;Gb,harBaNiCkm nig bsidkm edIm,IKNna
nUvfedImTij . ]TahrN_ncMNay EdlrYmcMENkedaypal;mandUcCa
k fedImkgkarerobcMTIkEng
x fbBan nig RbKl;TMnijdMbUg
K cMNaykgkartMelIg
X cMNayelIesvaviCaCIv dUcCasabtkr nigvisVkr
g cMNay)a:n;sanelIkaredaHruHerI nig karrMkil nig kardak;enAkgkEngedImvij
enAkgkMritmYy EdlcMNayenaHRtUv)anTTYlsal;CasMviFanFn .
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14> enAeBlkarbg;R)ak;sMrab;FatuNamYyrbs;RTB eragcRk nig htbkrN RtUv)anBnar

hYsryeBl\NTanFmta fedImrbs;FatuenaHKWCafsac;R)ak;smmUl ehIyPaB
xusKarvagcMnYnenH nig cMNaysrub RtUv)anTTYlsal;CacMNaykarR)ak;sMrab;
kariybriecTn\NTanenaH .
15> karcMNayelIrd)al nig cMNayelIEpkepSgeTot BMuEmnCasmasFatunfedImrbs;
RTB eragcRk nig htbkrNeLIy elIkElgEtcMNayTaMgenaHrYmcMNayedaypal;
edIm,ITijRTBskm b eFVIeGayRTBskmenaH mansPaBGacdMeNIrkar)an . RsedogKa
enHEdr ral;cMNaycab;epIm nig cMNaymunplitkm EdlRsedogenH minEmnCaEpkmYy
nfedImrbs;RTBskmeLIy elIkElgEtcMNayTaMgenaHmanPaBcaM)ac; edIm,IeFVIeGay
RTBskmenaH GacmansPaBdMeNIrkar)an . karxatbg;kgRbtibtikardMbUg Edl)an
ekIteLIgmun RTBskmmYysMerc)antamEpnkar )anTTYlsal;faCacMNay .
16> fedImnRTBskmplitedayxng
RtUv)ankMNt;kareRbIeKalkarN_dUcKanwgkar
KNnaRTBskmmYy EdlTijEdr . RbsinebIshRKasplitnUvRTBskm RsedogKa
nwgRTBskmsMrab;lk;kgskmPaBGaCIvkmFmtarbs;xn enaHkarkMNt;fedImrbs;
RTBskmplitedayxngenaH
CaTUeTAKWdUcKanwgfedImkgkarplitRTBskm
sMrab;lk;vijEdr . RsedogKaenHEdr fedImncMnYnminRbRktInsMNl;vtFatuedIm
Blkm b FnFanepSgEdlekItmankgplitkmnRTBskmplitedayxng min
RtUvrab;bBalCafedImTBskmenaHeLIy . sg;darmYyepSgeTot kMNt;nUvlkN
EdlTamTareGaybMeBjeTAtamlkNtMrUvmun karR)ak;RtUv)anTTYlsal; CaEpkmYy
nfedImrbs;RTB eragcRk nig htbkrN.
17> RbsinebIKantYelxfedIm ehIyvaKanviFIsasNaedIm,IkMNt;fedImCaRbvtirbs; RTB
eragcRk nig htbkrN kar)a:n;sandsmRsbmYynfedImCaRbvti caM)ac;RtUvEt)an
begIteLIg . kar)a:n;san KYrEtEpkeTAelIviFIsasvaytMlRbkbedayehtupl nig
manPstagKaMRTpgEdr . viFIsasfedImCMnYs EdlRtUv)anrMls;ehIy RbEhlCa
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smRsbbMput . viFIsasenHeRbIR)as;nUvkar)a:n;sannfedImCMnYsrbs;FatunImYy b:uEn

RtUvkat;bnynUvtMlrbs;va edIm,I qHbBaaMgnUvGayurbs;FatuTaMgenaH .
karedaHdUrRTBskm
18> FatumYyrbs;RTB eragcRk nig htbkrNEdl)anTijGaceFIVkarpas;brTaMgmUl b
EpkNamYycMeBaHFatumYyEdlmindUcKaeTAnwgRTB eragcRk nig htbkrN b RTB
skmepSgeTot . fedImnFatuenaH RtUv)anvas;EvgenAkgtMlTIpSarrbs;RTBskm
Edl)anTTYl ehIyfedImrbs;RTBskm Edl)anTTYlKWsmmUlnwgtMlTIpSarrbs;
RTBskmEdledaHdUrenaH )anEktMrUvCamYynwgcMnYnsac;R)ak; b sac;R)ak;smmUlEdl
RtUv)anepr .
19> FatumYyrbs;RTB eragcRk nig htbkrNEdl)anTij GaceFIVkarpas;brcMeBaH
RTBskmmYyEdlRbhak;EhlKa
ehIyEdlmanRbeyaCn_ RsedogKakgRbePT
GaCIvkmEtmYy nig mantMlTIpSarRsedogKapgEdr . edaysarEtdMeNIrkarrkcMNUl
minTan;)anbBab; eKminGaceFVIkarTTYlsal;nUvcMeNj b xatsMrab;RbtibtikarenaH
eLIy . pyeTAvij fedImrbs;RTBskmfI KWCatMlkgbBaInRTBskm Edl)an
e)aHbg;eTA . eTaHCaya:genHkI tMlTIpSarrbs;RTBskmEdl)anTTYl Gacpl;Ca
PstagbBaak;BIkarxUcxatNamYy nRTBskmEdlRtUv)ane)aHbg;eTA . enAkgkrNI
TaMgenHRTBskm EdlRtUv)ane)aHbg;RtUvEtkt;RtabnytMl ehIytMlbnyenaHRtUv
cat;cUleTAkgRTBskmfI.
cMNayeRkayeBlTTYl)anRTBskm
20> cMNayeRkayeBlTTYl)anRTBskm EdlTak;TgnwgFatuNamYyrbs;RTB eragcRk
nig htbkrN Edl)anTTYlsal;rYcehIyRtUvEtbBaleTACatMlkgbBaIrbs;FatuenaH
enAeBlEdlTMngfa plRbeyaCn_esdkicnaeBlGnaKt elIsBIsg;darRbtibtiEdl)an
vaytMlBIdMbUgrbs;RTBskmEdlmanRsab; nwghUrcUlmkkgshRKas . ral;cMNay
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epSgeTotEdlekIteRkayeBlTTYl)anRTBskmenaH RtUv)anTTYlsal;CacMNay
kgkariybriecT EdlcMNayenaHekIteLIg.
21> cMNayeRkayeBlTTYl)anRTBskm EdlRtUvcayelIRTB eragcRk nig htbkrN
RtUv)anTTYlsal;EtCaRTBskm enAeBlEdlkarcMNayenaH eFVIeGaysanPaBrbs;
Faturbs;RTB eragcRk nig htbkrN enaH)anlelIssg;darRbtibti EdlRtUv)an
vaytMlBIdMbUgrbs;va . ]TahrN_nkareFVIeGayleLIg EdlbNaleGay
mankarekIneLIgnUvplRbeyaCn_esdkicnaeBlGnaKtrYmman
k karEklMGnUvFatumYyrbs; eragcRk kgeKalbMNg edIm,IBRgIkGayukaleRbIR)as;
nigbegInnUvlTPaBrbs;va
x karEklMGnUvEpkNamYyrbs;ma:sIun edIm,IbegInnUvKuNPaBrbs;plitpl
K karykmkeRbInUvdMeNIrkarplitkmfI
EdlCYydl;karkat;bnyfedIm
Rbtibtikar Edl)anvaytMlBImunmk .
22> karcMNayelIkarCYsCul nig EfrkSaRTB eragcRk nig htbkrNRtUv)aneFVIeLIg
edIm,IrkSa b eFVIeGaydUcedImvijnUvRbeyaCn_esdkicnaeBlGnaKt EdlshRKasrMBwg
fanwgTTYl)anBIsg;darRbtibti Edl)anvaytMlBIdMbUgrbs;RTBskmenaH .
kg
krNIcMNayEbbenaH CaTUeTARtUv)anTTYlsal;CacMNaynAeBlvaekIteLIg . ]TahrN_
cMNaykgkarpl;esvakm b CYsCuldl;eragcRk nig htbkrN CaTUeTARtUvcat;Ca
cMNay BIeRBaHcMNayenaH)aneFVIeGayeragcRk nig htbkrN_dUcedImvij CaCag
begInnUvsg;darRbtibti Edl)anvaytMlBIdMbUgnFatrbs;eragcRk nig htbkrN.
23> karcuHbBaIKNenyRtwmRtUvsMrab;cMNay EdlekIteLIgbnab;BIkarTijnUvFatuNamYy
rbs;RTB eragcRk nig htbkrN GaRsyelIkaleTsTaMgLayEdlRtUv)anyk
mkeFVIkarBicarNakgkarvas;Evg nig karTTYlsal;CaelIkdMbUgnUvFatuEdlBak;Bnrbs;
RTB eragcRk nig htbkrN ehIynigGaRsyelIfa etIkarcMNaybnab;BikarTijenaH
GacRtUvRsg;vij)anbya:gNa . ]bmafa enAeBlEdltMlkgbBaInRTB eragcRk nig
htbkrN_ )anKitrYcehIyfamankarxatbg;nUvplRbeyaCn_esdkic RtUveFVImUlFnkm
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elIcMNay EdlekIteLIgbnab;BIkarTijFatuenaH edIm,IeFVIeGaydUcedImvij nUvRbeyaCn_

esdkicnaeBlGnaKt EdlrMBWgfanwgTTYl)an sMxan;eGayEttMlkgbBaInkarcMNay
enaH minelIsBItMlEdlGacRsg;)anvij . krNIEbbenHkekItmaneLIgEdr enAeBlEdl
fTijrbs;RTBskmmYy )anqHbBaaMgrYcCaeRscnUvkatBVkicrbs;shRKas EdlRtUv
ra:b;rgnUvcMNayEdlekIteLIgkgeBlGnaKt EdlcaM)ac;edIm,IeFVIeGayRTBskmman
sPaBGacdMeNIrkar)an . ]TahrN_ mYynkrNIEbbenHmandUcCa karTijGaKarmYy
EdlGaKarmYyenaHRtUvkarkarCYsCulEklMGeLIgvij. enAkgkrNIEbbenH cMNayeRkay
eBlTijRTBskmmYyenaH RtUvcat;bBalCatMlkgbBaInRTBskm kgkMritEdlfa
cMNayenaHGacRsg;)anmkvijBIkareRbIR)as;elIRTBskmenaH naeBlGnaKt .
24> EpksMxan;rbs;FatumYycMnYnrbs;RTB eragcRk nig htbkrN GacnwgRtUvkar
karpas;brkgryeBlmYyeTogTat; . ]TahrN_ Lma:sIunkMedAGacnwgtMrUveGay
brnUvRsTab;rbs;vabnab;BIeRbIR)as;kgcMnYnem:agkMNt;mYy b Epkkgrbs;ynehaH
dUcCaekAGI nig kEngeFVI)ay RtUveFVIkarpas;breRcIndg enAkgmYyGayurbs;tYynehaH .
EpkTaMgenaHRtUvkt;RtaCaRTBskmdac;edayELkBIKa eRBaHvamanGayukaleRbIR)as;xus
BIEpkepSgeTotnFaturbs;RTB eragcRk nig htbkrNenaH . dUecH eGayEtral;
lkxNtMrUvsMrab;karTTYlsal;enAkgkfaxNTI 5 RtUv)anbMeBj karcMNayEdl
ekIteLIgedaypas;br b EklMGEpkNamYyxagelIRtUvEtkt;RtaTukCakarTijRTB
skmdac;edayELkBIKa ehIyRTBskmEdl)anCMnYsenaHRtUvlubecal .
karvas;EvgEdlekIteLIgbnab;BIkarTTYlsal;elIkdMbUg
25> bnab;BITTYlsal;elIkdMbUgCaRTBskmmYy
ehIyFatuNamYyrbs;RTB eragcRk
nig htbkrN RtUvEt)ankt;RtaeTAtamfedImrbs;va edaydkecjnUvrMls;bn nig
karxatbg;bnbNalmkBIkarxUcxatrbs;RTBskmenaH .
26> kardak;tMleLIgvijnRTB eragcRk nig htbkrNminRtUv)anGnuBaat edaysg;dar
enHeT .
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rMls;
27> cMnYnnFatumYyrbs;RTB eragcRk nig htbkrN EdlRtUvdkrMls; RtUv)anEbgEck
tammUldanCaRbBnmYynGayukaleRbIR)as;rbs; . viFIsaRsKNnarMls;Edl)an
eRbIR)as;edIm,IqHbBaaMgeGayeXIjBIKMrU EdlplRbeyaCn_EpkesdkicnRTBskm
RtUv)ankMNt;edayshRKas . rMls;EdlekIteLIgenAkgRKa RtUvTTYlsal;CacMNay
elIkElgEtva)ankt;RtabBalkgtMlkgbBaInRTBskmepSgeTot.
28> edaysarplRbeyaCn_Epkesdkic)anPab;eTAnwgRTBskmmYy Edl)ankMNt;eday
shRKas tMlkgbBaInRTBskmenaH RtUv)ankat;bnyedImI,qHbBaaMgBIkar
eRbIR)as;enH
ehIyEdlCaFmtaRtUvcat;TukCacMNaysMrab;dkrMls; . cMNayelI
rMls;RtUv)aneFVIeLIg eTaHbICatMlnRTBskmx<s;CagtMlkgbBaIkeday.
29> CaeKalkarN_ tamrykareRbIR)as;nUvRTBskm shRKaseRbIR)as;plRbeyaCn_
EpkesdkicEdlmankgFatuNamYyrbs;RTB eragcRk nig htbkrN . eTaHbIya:g
Nakeday kgxNEdlenAEtminTan;eRbIR)as;RTBskmNamYy Cajwikjab;kta
epSgeTotdUcCa karhYssmyEpkbeckeTs karswkercril nig karxUcxatnana
eFVIeGayfynUvplRbeyaCn_esdkic EdlRbEhlCaGacrMBwgfa GaceRbIR)as;)anBI
RTBskmenaH.
CalTpl ktaxageRkamenH RtUv)anelIkykmkBicarNa edImI,kMNt;BIGayukaleRbI
R)as;rbs;RTBskmmYy
k- kareRbIR)as;Edl)anrMBwgfa shRKasnwgeRbIR)as;RTBskmenaH. kareRbIR)as;
RtUv)anvaytMl edayeyageTAelIlTPaB Edl)anrMBwgTukfanwgman b )an
TTYlTinplCarUbvnrbs;RTBenaH .
x- karswkercril nig karxUcxatCarUbvn ehIyEdlrMBwgTukfanwgekItmaneLIgnUv
karswkercril nig karxUcxatEdlEpkelIktaRbtibtikar dUcCacMnYnnkarbr
evnEdlRTBskmRtUv)aneRbIR)as; nig karCYsCul nig karEfTaMelIkmviFI
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rbs;shRKas nig karykcitTukdak; nig EfrkSaelIRTBskmkgxNEdl

RTBskmenaHminRtUv)aneRbIR)as;.
K- karhYssmyEpkbeckeTsEdlekIteLIgBIbMErbMrYl b karEklMGEpkplitkm
b ekIteLIgBIbMErbMrYltMrUvkarTIpSarsMrab;Tinplrbs;RTBskm EdlCaplitpl
b Caesvakm
X- karkMritEpkc,ab; b karkMritEdlmanlkNRbhak;RbEhlelIkareRbIR)as;
RTBskmdUcCafputkMNt;nkarCYlEdlBak;Bn.
30> GayukaleRbIR)as;nRTBskmmYy RtUv)ankMNt;niymnyfa CakareRbIR)as;Edl)an
rMBwgfa nwgekItmaneLIgcMeBaHshRKas . eKalneya)ayRKb;RKgRTBskmrbs;
shRKasmYyGacTak;Tinnwgkare)aHbg;ecalnUvRTBskmnana bnab;BIryeBlkMNt;Na
mYy b eRkayeBleRbIR)as;nUvEpkNamYynplRbeyaCn_Epkesdkic EdlmanenAkg
RTBskm . dUecH GayukaleRbIR)as;rbs;RTBskmmYy GacmanryeBlxICag
GayukalEpkesdkicrbs;va . kar)a:n;sannUvGayukaleRbIR)as;rbs;FatuNamYyrbs;
RTB eragcRk nig htbkrN_ KWCabBaankarvinicy EdleFVIeLIgedayEpktam
bTBiesaFn_rbs;shRKas elIRTBskmEdlmanlkNRbhak;RbEhlKa.
31> dIFI nig GaKarCaRTBskmdac;edayELkBIKa ehIyRTBskmTaMenHmanTMnak;TMng
epSgKacMeBaHkarcuHbBaIKNeny enAeBlEdlTijdIFI nig GaKarenHenACamYyKa.
CaFmtadIFI minmanryeBlkMNtGayukaleT ehtudUecHehIy vakminRtUv)an
dkrMls;Edr . b:uEncMeBaHGaKarmanGayukalkMNt; ehtudUecHehIyvaRtUv)andkrMls;.
kMeNIntMldIFI EdlmanGaKartaMgenABIelI minmanplb:HBal;elIkarkMNt;Gayukal
eRbIR)as;rbs;GaKarenHeT .
32> tMlnRTBskmmYyEdlGacdkrMls;)an RtUv)ankMNt;eLIgbnab;BImankardkecj
nUvtMlenAsl;rbs;RTBskmenH. kgkarGnuvtn_ tMlenAsl;rbs;RTBskmmYy
EtgEtmantMltictYc ehtudUecH vaCatMlEdlminmanlkNCasarvnkgkarKNna
tMlEdlGacdkrMls;eLIy. enAeBlEdllkNvinicyRtUv)anGnuvt ehIyEdltMl
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enAsl;TMngmancMnYneRcIn tMlenAsl;enaHRtUv)an)a:n;sanenAfTijRTBskmenaH
ehIynwgminRtUvbegIntMlenAeBleRkaymk edaysarEtmankarERbRbYltMlrbs;
RTBskmenaHeLIy .
33> RbePTnviFIsaRsrMls;mYycMnYnGacRtUv)aneRbI edIm,IEbgEcktMlrMls;rbs;RTBskm
mYyeTAtammUldanCaRbBnnGayukaleRbIR)as; . viFIsaRsTaMgenHrYmman viFIsaRs
rMls;efr viFIsaRsakat;bnyCalMdab; nig viFIsaRsdkrMls;tamcMnYnCak;Esg . viFI
saRsrMls;efrCacMNayefrmYy
sMrab;mYyryeBlGayukaleRbIR)as;rbs;RTB
skm . viFIsaRsrMls;kat;bnyCalMdab; CacMNaykat;bnycuHCalMdab;sMrab;mYy
ryeBlGayukaleRbIR)as;rbs;RTBskm . viFIsaRsdkrMls;tamcMnYnCak;Esg Ca
cMNayEdlEpkeTAelIkareRbIR)as; b kTinpl)a:n;sanrbs;RTBskm . viFIsaRs
Edl)aneRbIsMrab;RTBskmmYy
KWRtUv)aneRCIserIseLIg edayEpkeTAelIKMrU
)a:n;sannRbeyaCn_esdkic ehIyEdlRsbeTAtamkarGnuvtn_ BIkariybriecTmYy
eTAkariybriecTmYy elIElgEtmankarpas;brxagKMrU)a:n;sannRbeyaCn_esdkic BIRTB
skmenaH.
34> cMNayrMls;sMrab;kariybriecT KWCaTUeTARtUv)anTTYlsal;faCacMNay . b:uEn enAkg
kaleTsmYycMnYn plRbeyaCn_esdkicEdlmanenACamYyRTBskm RtUv)anRsUb
ykedayshRKaskgkarplitRTBskmepSg eTotCaCagkarkt;RtabegIncMNay .
kgkrNIenH cMNayrMls;CaEpkmYynfedImrbs;RTBskmepSgeTot ehIyRtUv
)anbUkbBaleTAkgtMlrkgbBaInRTBskm . ]TahrN_ rMls;elIeragcRk nig
htbkrN_RtUv)anbUkbBaleTAkgesahuybMEbgrbs;sniFi . RsedogKaenH rMls;elI
RTB eragcRk nig htbkrN_ Edl)aneRbIsMrab;skmPaBGPivDn_ GacRtUv)andak;
bBaleTAkgfedImnRTBskmGrUbIy_
EdlRtUv)anTTYlsal;enAkgsg;darEdl
EcgGMBIRTBskmGrUbIy_.
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karBinitemIleLIgvijBIGayukaleRbIR)as;
35> GayukaleRbIR)as;rbs;FatumYynRTB eragcRk nig htbkrN_RtUv)anBinitemIl
eLIgvijtamkariybriecT ehIyRbsinebIkar)a:n;sanxusKaxaMgBIkar)a:n;sanelIkmunenaH
cMNayrMls;sMrab;kariybriecTbcb,n nig GnaKtRtUvEt)aneFVIkarEktMrUv.
36> kgkMLgGayukalnRTBskmmYyvaGaceFIVeGayekIteLIgfa kar)a:n;sanBIGayukal
eRbIR)as;KwminmanPaBRtwmRtUv . ]TahrN_ GayukaleRbIR)as;GacRtUv)anbnedaykar
cMNayCabnbnab;eTAelIRTBskm EdleFVIeGayRbesIreLIglkxNrbs;RTBskm
hYsBIsg;dar Edl)anvaytMledImnRbtibtikar . CaCMerIs karpas;brxagbeckviCa b
karpas;brxagTIpSarsMrab;plitpl Gackat;bnyGayukaleRbIR)as;rbs;RTBskm .
enAkgkrNIEbbenH GayukaleRbIR)as; nig GRtarMls;RtUv)anEktMrUvsMrab;kariybriecT
bcb,n nig GnaKt.
37> eKalneya)ayCYsCul nig EfTaMrbs;shRKas Gacb:HBal;pgEdrdl;GayukaleRbIR)as;
rbs;RTBskm.
eKalneya)ayGacbNaleGaymankarekIneLIgnUvGayukal
eRbIR)as;rbs;RTBskm b kkarekIneLIgtMlenAsl;rbs;RTBskmenaH . bu:En
kareRbIR)as;nUveKalneya)ayEbbenH min)aneFVIeGayKankarcMNayrMls;enaHeLIy.
karBinitemIleLIgvijviFIsaRsrMls;
38> viFIsaRsrMls;Edl)aneRbIeTAelI RTB eragcRk nig htbkrN_RtUv)anBinitemIl
eLIgvijtamkariybriecT
ehIyRbsinebImankarpas;brFMduMxagKMrU)a:n;sannpl
RbeyaCn_esdkicBIRTBskmTaMgenaH
viFIsaRsRtUv)anpas;bredIm,IqHbBaaMgBIKMrU
Edl)anbrenaHEdr . enAeBlEdlkarpas;brxagviFIsaRsrMls;EbbenHmanPaBcaM)ac;
enaH karpas;brRtUv)anKitCa karpas;brxagkar)a:n;sanKNeny ehIycMNayrMls;
sMrab;kariybriecTbcb,n nig GnaKtRtUv)aneFVIkarEktMrUvpgEdr.
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lTPaBGacsareLIgvij)annUvtMlkgbBaI - karxatbg;edaysarkarxUcxat
39> tMlkgbBaInFatumYy b RkummYyrbs;FatuEDlkMNt;rbs;RTB eragcRk nig htbkrN_
RtUv)anBinittamkariybriecT edIm,IvaytMlfa etIcMnYnEdlGacsar)an )anFak;Tab
CagtMlkgbBaI . enAeBlEdlkarFak;cuHEbbenHekIteLIg tMlkgbBaIRtUv)ankat;
bnymkRtwmtMlGacsar)an . cMnYnnkarbnyRtUv)anTTYlsal;CacMNayPam .
40> fedImbJtMlEdl)andak;taMgeLIgvijnFatuRTB eragcRk nig htbkrN_KWRtUv)an
sarmkvijtammUldanCaRbBn eTAtamGayukaleRbIR)as;rbs;RTBskmenaH . Rbsin
ebIkareRbIR)as;nFatumYy b kRkumnFatuEdlkMNt;RtUv)anxUcxatenaH ]TahrN_
dUcCaedaysarkarexcxI b edaysarPaBhYssmyxagbeckviCa b kedaysarkta
esdkicepSgeTot cMnYnEdlGacsar)anGacTabCag tMlkgbBaIrbs;RTBskmenaH.
enAkgkaleTsEbbenH karbnytMlRTBskm KWCakarcaM)ac;Nas; . karbny
tMlkGaccaM)ac;pgEdr enAeBlEdlFatunRTB eragcRk nig htbkrN_sitenAkg
PaBmindMeNIrkarsMrab;ryeBlkMNt;mYyTaMgmunkar dak;vaeRbIR)as; b knakMLgeBl
GayukaleRbIR)as;rbs;va.
41> cMnYnGacsar)annRTBskmnImYy b nRkumrbs;RTBskmEdlkMNt; KWRtUv)an
kMNt;dac;edayELkBIKa ehIytMlkgbBaI RtUv)anbnymkRtwmtMlGacsar)antam
mUldannRTBskmnImYy b nRkumrbs;RTBskmEdlkMNt; . b:uEn vaGacman
kaleTsmYycMnYn enAeBlEdlvaminGaceFVIkarvaytMlnUvcMnYn EdlGacsar)an
nRTBskmedayEpktammUldanenH)an ]TahrN_ dUcCaeBlEdlral;eragcRk
nightbkrN_enAkgeragcRk RtUv)aneRbIkgeKalbMNgdUcKa . enAkgkaleTs
EbbenH tMlkgbBaInRTBskm Bak;BnmYycMnYnRtUv)anbnytamsmamaRt
nkarFak;cuHCaTUeTAntMl EdlGacsar)annRkumRTBskmtUcbMput EdlvaGac
eFVIkarvaytMlnUvcMnYnEdlGacsarvij)an.
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42> karekIneLIgCabnbnab;ncMnYnEdlGacsar)anrbs;RTBskm
RtUv)anykmkvij
enAeBlEdlkaleTs nig RBwtikarN_EdlnaMeGaymankarbnytMl b karlubecal
ehIymanPstagCaeRcIn EdlfakaleTs nig RBwtikarN_fInwgenAmansMrab;eBlGnaKt
GnaKt dxIxagmux . cMnYnEdlykmkvijRtUv)anbny edaycMnYnmYyEdlcMnYnenaHRtUv
)anTTYlsal;faCarMls; RbsinebIkarbny b karlubecalmin)anekIteLIgeTenaH.
karGs;Gayu nigkare)aHecal
43> FatumYynRTB eragcRk nig htbkrN_ RtUv)anlubecjBItaragtulkar eBle)aHecal
b kenAeBlEdlRTBskmenaHRtUv)andkecjCaGciRny_ BIkareRbIR)as; ehIyEdlmin
)anrMBwgfa nwgmanplbeyaCn_esdkicnaeBlGnaKtBIkare)aHecalnUvRTBskmeLIy.
44> plelIs b karxatbg;EdlekIteLIgBIkarGs;Gayu b kare)aHecalFatumYynRTB
eragcRk nig htbkrN_ RtUv)ankMNt;faCatMlxusKarvagcMNUlsuT)a:n;sanBIkare)aH
ecal nig tMlkgbBaIrbs;RTBskm nwgRtUv)anTTYlsal;faCacMNUl b cMNay enAkg
r)aykarN_lTpl.
45> enAeBlEdlFatumYynRTB eragcRk nig htbkrN_ RtUv)anpas;brcMeBaHRTBskm
EdlmanlkNRsedogKasitenAeRkamkaleTs Edl)anBiBNnaenAkgkfaxN 19
enaHfedImnRTBskm
Edl)anTijesInwgtMlkgbBaInRTBskmEdl)ane)aH
ecal nig minmanplelIs b karxatbg;RtUv)anekIteLIgeLIy.
46> RTB eragcRk nig htbkrN_EdlRtUvGs;GayuBIkareRbIR)as; nig TuksMrab;e)aHecal KW
mantMlesItMlkgbBaIrbs;xn enAkgkalbriecT EdlRTBskmRtUvGs;GayuBIkareRbI
R)as; . y:agehacNas;naral;cugqaMhirBavt shRKasmYyRtUveFVIkarsakl,g
RTBskm edIm,IrkkarxUcxat nig eFVIkarTTYlsal;karxatbg;bNalmkBIkarxUcxat
eTAtamenaH.
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karbgaj
47> r)aykarN_hirBavtRtUvbgajsMrab;fak;nImYynRTB eragcRk nig htbkrN_nUv
k mUldanvas;EvgEdl)aneRbIsMrab;karkMNt;tMlkgbBaIdul . CaFmtavaCaf
edImCaRbvti drabNaKantYelxfedImkMNt; dUcEdl)anBNnakgkfaxN 17
enAeBlEdleRbImUldaneRcInCagmYyenaH tMlkgbBaIdul sMrab;mUldanEbbenH
enAkgEpknImYyRtUv)anbgajeLIg.
x viFIsaRsrMls;Edl)aneRbI
K GayukaleRbIR)as; bGRtarMls;Edl)aneRbI
X tMlkgbBaIdul nig rMls;bUkbn srubCamYynwgkarxatbg;bNalmkBI
karxUcxatbUkbn enAedIm nig cugRKa .
g karEktMrUvnUvtMlkgbBaIedImRKa nig cugRKa edaybgajnUv
1 karTijcUlbEnm
2 kare)aHecal
3 karTijcUltamryGaCIvkmcMruH
4 karxatbg;bNalmkBIkarxUcxat Edl)anTTYlsal;enAkgr)aykarN_
lTplenAkgkariybriecTeTAtamkfaxN 39 RbsinebIman
5 karxatbg;bNalmkBIkarxUcxat Edl)anRtlb;enAkgr)aykarN_
lTplenAkgkariybriecT eTAtamkfaxN 42 RbsinebIman
6 rMls;
7 PaBxusEbksuTxagGRtabrR)ak; EdlekIteLIgBIkarbrrUbiybNrn
r)aykarN_hirBavtnGgPaBbreTs
8 clnaepSgeTot.
BtmaneRbobeFobmin)antMrUveGayeFIVsMrab;karEktMrUvcMNuc g xagelIenHeT
________________________________________________________________________
48> r)aykarN_hirBavtRtUvbgajpgEdrnUv
k cMnYnEdlmanRsab; nig cMnYnnkarkMhitelIsiTikan;kab; nig RTB eragcRk nig
htbkrN_ EdlRtUvdak;Carbs;FanacMeBaHbMNul
x eKalneya)ayKNeny sMrab;cMNay)a:n;sannkarsarkEngFatunRTB
eragcRk nig htbkrN_
K cMnYnncMNayelIKNnInRTB eragcRk nig htbkrN_enAkgdMeNIrkarsagsg;
X cMnYnnkarsnapl;sMrab;karTij RTB eragcRk nig htbkrN_.
49> kareRCIserIsviFIsaRsrMls; nigkar)a:n;sanGayukaleRbIR)as; rbs;RTBskmKWCabBaan
karvinicy. dUecH karbgajviFIsaRsEdl)aneRbI nig GayukaleRbIR)as;Edl)an)a:n;san
bkGRtarMls; pl;eGayGkeRbIR)as;r)aykarN_hirBavt nUvBtmanEdlGnuBaateGay
BYkeKeFVIkarBiniteKalneya)ay Edl)aneRCIserIsedayGkRKb;RKg nig GaceGay
BYkeKGaceFVIkareRbobeFobCamYynwgshRKasdTeTot . sMrab;ehtuplRsedogKaenH
Edr vacaM)ac;kgkarbgajnUvrMls; Edl)anEbgEckkgRKa nig rMls;bUkbnnacug
kariybriecT.
50> shRKasmYybgajBIlkN nig BIplb:HBal;nkarpas;brxagkar)a:n;sanKNeny
Edlmanplb:HBal;CarUbvn enAkgkariybriecTbcb,n b kEdl)anrMBwgfa nwgman
plb:HBal;CarUbvnnakariybriecTeRkay edayGnuelameTAtamsg;darEdlEcgGMBI
cMeNj b xatsuTkgRKa kMhus;CamUldan nig karpas;breKalneya)ayKNeny .
karbgajEbbenH GacekIteLIgBIkarpas;brxagkar)a:n;saneTAelI
k tMlenAsl;
x cMNay)a:n;sannkarbMpaj nig kardkecjnUvFatunananRTB eragcRk nig
htbkrN_ nig karsarkEng
K GayukaleRbIR)as;
X viFIsaRsrMls;
________________________________________________________________________
51> RbsinebIkarxatbg;mkBIkarxUcxatRtUv)anTTYlsal; bJ )ankt;RtabBaas;mkvij

enAkgkariybriecT ehIyCarUbvnenAkgr)aykarN_hirBavtrbs;shRKas EdleFIVkar
raykarN_TaMgmUlenaH shRKasmYyRtUveFIVkarbgajnUv
k RBwtikarN_ nig kaleTsEdlnaMeGaymankarTTYlsal; b karRtlb;vijnUv
karxatbg;mkBIkarxUcxat
x cMnYnnkarxatbg;mkBIkarxUcxatEdl)anTTYlsal; nig Rtlb;vij
K lkNnRTBskm
X faetIcMnYn EdlGacsar)anrbs;RTBskm KWCatMllk;suTrbs;va b tMl
eRbIR)as;rbs;va
g RbsinebIcMnYnEdlGacsar)anKWCatMllk;suTenaH RtUveFIVkarbgajBImUldan
EdleRbIedIm,I kMNt;tMllk;suT dUcCafa etItMllk;RtUv)ankMNt;edayeyag
eTAelIskmPaBTIpSar bkeTAtamrUbPaBepSgeTot
c RbsinebIcMnYnEdlGacsar)anKWCatMleRbIR)as;
enaHbgajBIGRtabBaHf
Edl)aneRbIkgkar)a:n;sanbcb,n nigelIkmun RbsinebIman ntMlEdleRbI.
52> RbsinebIkarxatbg;mkBIkarxUcxatEdl)anTTYlsal; )anTuk enAkgkariybriecTKW
CarUbvnsrubenAkgr)aykarN_hirBavt rbs;shRKasEdleFIVkarraykarN_TaMgmUl
enaH shRKasmYyRtUveFIVkarbgajedaykarBiBNnasegbnUv
k cMNat;fak;nRTBskmsMxan;
Edlrg\TiBlBIkarxatbg;mkBIkarxUcxat
karRtlb;vijnUvkarxatbg;mkBIkarxUcxat EdlKanBtman RtUv)anbgaj
eTAtamkfaxN 51
x RBwtikarN_ nig kaleTscMbg EdlnaMeGaymankarTTYlsal; karRtlb;vij
nkarxatbg;mkBIkarxUcxatTaMgenH EdlKanBtmanEdlRtUv)anbgajeTAtam
kfaxN 51 .
________________________________________________________________________
53> GkeRbIR)as;r)aykarN_hirBavt kyl;pgEdrfaBtmanxageRkammankarBak;Bndl;

tMrUvkarrbs;BYkeK
k tMlkgbBaIrbs;RTB eragcRk nig htbkrN_EdlminmanRbeyaCn_Ca
beNaHGasn
x tMlkgbBaIdulrbs;RTB eragcRk nig htbkrN_Edl)andkrMls;Gs;
EdlenAeRbIR)as;vaenAeLIy.
K tMlkgbBaIrbs;RTB eragcRk nightbkrN_EdlQb;eRbIR)as; ehIyTuk
sMrab;e)aHecal
X tMlTIpSarrbs;RTB eragcRk nig htbkrN_ enAeBlEdlvaxusKaBI
tMlkgbBaI.
dUecH shRKasTaMgLayRtUv)anelIkTwkciteGayeFIVkarbgajnUvcMnYnTaMgenH
fcUlCaFrman
54> sg;darKNenykm<CaenH cUlCaFrmansMrab;karRbtibtikaerobcMr)aykarN_hirBavt
RbcaMqaMnral;GgPaBhirBavt cab;epImBI>>>>>>>>>>>>>>>>>>>>>>>>>bJeRkay>>>>>>>>>>>>>>>>>>>>. GgPaB
hirBavt EdlmankarGnuvtn_munnwgRtUv)anTTYlkarKaMRT nig elIkTwkcit.
________________________________________________________________________
sg;darKNenykm<Ca 18 - karTTYlsal;cMNUl
buBVkfa
sg;darKNenykm<CaenH : s>K>k 18 : elIkeLIgBIkarcuHbBaIKNeny nig karbgaj
BIcMNUl . vaKWCatMrUvkarnc,ab;km<CaEdlfa ral;r)aykarN_hirBavtcMeBaHral;GgPaB
KNenyTaMgGs; dUcmanEcgkgc,ab; RtUvEteroberobcMeLIgedayGnuelameTAtamsg;dar
KNenyGnrCati . dUcecHehIyeTIb s>K>k 18 enHmandak;bBalral;kfaxNTaMgGs;
EdlBak;BnBIsg;daKNenyGnrCati : s>K>G 18 : . sg;daenHRtUv)anerobcMeGayBisar
EfmeTotedaybBalnUvksaredImsMxan; nig karENnaMkarGnuvtn_enAkgRbeTskm<Ca.
sg;darenH)ankMNt;nyplfa CakarekIneLIgnRbeyaCn_EpkesdkicenAkgkariybriecT
KNeny tamTMrg;nkarhUrcUlbkarbegItRTBskm b karfycuHnRTBGkm EdlCalTpl
nkarekIneLIgRTBmas; CaCagsMedAelIkarbNak;TunbEnmBImas;RTBmas;pgEdr. pleFIVkar
cglbgajTaMgcMNUlnigcMNay epSg .
cMNUl KWCaplEdl)anmkBIskmPaBFmtarbs;shRKasmYy ehIysMedAeTAelIeQaH
nRbePTepSg rYmmanlk; fQl karR)ak; PaKlaP nig kMrsadnana .
skmPaBFmta KWskmPaBTaMgLayNaEdleFVIeLIgedayshRKas ehIyEdlCa
EpkmYynGaCIvkmrbs;va ehIyskmPaBEdl)anBak;BnTaMgenHEdlehIyshRKaseFIVeLIg
Cab;Tak;TineTAnwgkareFVI[ eCOnelOneTAmuxnkarekIteLIgBIskmPaBTaMgenH .
manPaBxusKarvagcMNUl nigcMeNjepSg . cMeNjepSgekIteLIgBIRbtibtikarEdl
manPaBxusKaya:gc,as;BIskmPaBFmtarbs;shRKas ehIyehtudUecHehIy eyIgminrMBwgfa
vaekIteLIgvijCajwkjab;bCaeTogTat;enaHeLIy .
bBaacMbgcMeBaHKNenysIBIcMNUl KWRtUvkMNt;eBlNaEdlRtUvTTYlsal;cMNUl .
cMNUlRtUv)anTTYlsal;enAeBlEdlTMngfa RbeyaCn_xagesdkicnaeBlGnaKt nwghUrcUleTA
shRKas ehIyEdlRbeyaCn_TaMgenH Gacvas;EvgKYr[Tukcit)an . sg;darenHkMNt;BI
______________________________________________________________________________
lkNvinicynanaenAkgkaleTsNamYyEdlcMNUlRtUv)anTTYlsal; . ehIysg;darenH
kpl;pgEdrnUvkarENnaMkgkarGnuvtn_eTAelIEbbbTnlkNvinicyTaMgenH .
cMNUlBIkarlk; besvakmRtUvEtTTYlsal;enAeBlEdlGnuvt eday)anpl;facMnYn
GaceFIVkarvas;EvgKYr[Tukcit)an ehIyFana)annUvkarRbmUlyky:agsmrm . cMeBaH
karlk;TMnij skmPaBekIteLIgenAeBl
-haniPycMbg nigkmsiTiRtUv)anepreTA[GkTij
-KanPaBminc,as;las;ekItmaneTAelIkareFVIkarvinicyelIkarlk; fedImBak;Bn b TMhMn
TMnijEdlGacbBanRtLb;mkvij .
cMeBaHRbtibtikaresvakm skmPaBkargarRtUv)anvas;EvgedayeRbIviFIsaRsPaKry
elIkargarsMerc .
kicsnaryeBlEvg RtUv)anKitbBaledayeRbIR)as;eKalkarN_TUeTA Edl)an
BNnaxagelI .
cMNUlRtUv)anvas;EvgenAkgtMlsmrm ntMltbsgTTYl)an btMlRtUvTTYl . enA
eBlEdltMltbsg EdlRtUvTTYlmanlkNCadMNak;kal smasFatukarR)ak;elItMllk;
RtUvEt)anTTYl sal;CacMNUltamsmamaRtelIsmtul EdlminTan;TUTat;eTA[Gklk; .
RbsinebIkarRbmUlminmankarFanamYydsmrmenaHeT cMNUlRtUvEt)anTTYlsal; enAeBlEdl
sac;R)ak;sgtam dMNak;kalEdlRtUv)anTTYl .
enAeBlEdlGtifiCnmansiTibEgVrTMnijmkvijenaH karTTYlsal;cMNUl KWEpkeTAelI
xwmsarnkicsna . cMeBaHkarlk;rayFmta vaGacCakarsmRsbmYykgkarTTYlsal;
karlk;eTAtamsMviFanFnsmRsbmYy cMeBaHkarbEgVrmkvij eday)anEpkeTAelIbTBiesaFn_
kngmk . enAkgkrNIepSgeTot kicRBmeRBogGacmancMnYnesInwgcMnYnepJI[eKlk; . enAkg
krNIenH cMNUlminRtUv)anTTYlsal;eT rhUtTal;Etmankarlk;eTA[GkTIbI .
cMeBaHRbtibtikarmYyEdlekItmantamxwmsar nkicRBmeRBoghirBab,Tan lTpln
clnasac;R)ak;EdlekIteLIgminEmnCacMNUleT ehIykminRtUv)anTTYlsal;nUvRbtibtikarEbb
enaHEdr . kicRBmeRBogTaMgenH CaFmtaRtUvcat;TukfaCaR)ak;kMcI .
______________________________________________________________________________
kMNt;bgajRtUv)antMrUv[bBalkgeKalneya)ayKNeny EdlGnuvtcMeBaHkarTTYl
sal;cMNUl nig cMnYnlk; nigcMNUlBIRbtibtikarepSgcMeBaHcMNUltamEpksMxan;nImYy .
sg;darenHeRbIvaksB {shRKas} KWsMedAelIRKb;sabnKNenyTaMgGs; Edl)antMrUv
eGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<Ca enH.
: sg;daenHminRtUv)anGnuvteTAelIGVIEdlminmanlkNCasarvnenaHeLIy :
kmvt
kmvtnsg;darenH KWdak;bBaticMeBaHkarcuHbBaIKNeny sMrab;cMNUlEdlekIteLIg
BIRbePTnRbtibtikar nigRBwtikarN_nana .
visalPaB
1> sg;darenH RtUv)aneRbIcMeBaHkarcuHbBaIKNenysIBIcMNUlEdlekIteLIgBIRBwtikarN_ nig
RbtibtikarnanadUcxageRkam
k> karlk;TMnij
x> karpl;esvakm
K> kareRbIR)as;nUvRTBskmrbs;shRKas Edlpl;nUvkarR)ak; kMrsad nig
PaKlaPeedayGkdT.
2>
TMnij rYmmanTMnijEdl)anplitedayshRKaskgeKalbMNglk; nig TMnijTij

sMrab;ykeTAlk;vij dUcCaTMnijEdlTijedayQjsMrab;ykeTAlk;ray b dIFI nig
RTBepSg Edlkan;kab;edIm,I lk;eTAvij .
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3>
karpl;esvakm
KWTak;TgeTAnwgkargarEdl)aneFVIedayshRKastamkicRBmeRBog
sMrab;ryeBlmYyRKa . esvakmGacRtUv)anpl; sMrab;ryeBlmYyRKa b eRcInRKa .
kicsnapl;esvakmxH KWTak;Tinedaypal;eTAnwgkicsnaelIkarsagsg; ]TahrN_
kicsnaesvakmsMrab;karRKb;RKgKMerag nig sabtkm . cMNUlEdl)anmkBIkicsna
TaMgenaH KWsitenAeRkameKalkarN_TUeTA Edl)anBiBNnaenAkgsg;daenH .
4>
kareRbIR)as;RTBskmedayGkdT eFVIeGayekIteLIgnUvR)ak;cMNUltamTMrg; dUcxag

eRkam
k> karR)ak; KiteTAelIkareRbIR)as;sac;R)ak; b sac;R)ak;smmUl b cMnYn CMBak;
shRKas .
x> kMrsad
KiteTAelIkareRbIR)as;RTBskmryeBlEvgrbs;shRKas
]TahrN_dUcCa )a:tg; paksBaa siTiftcMlg nigEpkTn;rbs;kuMBrTr .
K> PaKlaP karEbgEckR)ak;cMeNjdl;Gkkan;RTBmas;vinieyaKtamsmamaRt
eTAtamlMdab;Cak;EsgnedImTunEdleKman .
niymny
5> becksBxageRkam RtUv)aneRbIenAkgsg;darenHedaymanGtnybBaak;c,as;cMeBaH
pl KWkarekIneLIgxagRbeyaCn_EpkesdkickgkariybriecTKNeny tamTMrg; nlMhUr
bkarbegInRTBskm bkarfycuHRTBGkm EdlCalTplnkarekIneLIgRTBmas;
CaCagsMedAelIkarbNak;TunbEnmBImas;RTBmas; . pleFIVkarcglbgajTaMg cMNUl
nig cMeNjepSg .
cMNUl KWkarhUrcUldulnRbeyaCn_xagesdkickgRKa EdlekIteLIgBIskmPaBFmta
rbs;shRKasmYy enAeBlEdlkarhUrcUlTaMgenaH eFVIeGayekIneLIgnUvRTBmas;
CaCagkarekIneLIgedaykarbNak;TunbEnmBImas;RTBmas; .
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skmPaBFmta KWCaskmPaBTaMgLay EdlGnuvtedayshRKasmYy ehIyEdlCa

EpkmYynGaCIvkmrbs;va ehIyskmPaBEdl)anBak;BnTaMgenaHehIy EdleFVIeGay
shRKasCab;Tak;TineTAnwgkareFIVeGayeCOnelOneTAmuxnkarekIteLIg BIskmPaB
TaMgenH .
tMlsmrm KWCacMnYnEdlRTBskmGacpas;br)anbRTBGkmGacTUTat;)an rvagPaKI
Edlmankaryl;RbmedaHdUrKa .
6
manPaBxusKa rvagcMNUl nig cMeNjepSg . cMeNjepSg ekIteLIgBIRbtibti

karEdlmanPaBxusKaya:gc,as;BIskmPaBFmtarbs;shRKas ehIyehtudUecHehIy
eyIgminrMBwg favaekIteLIgvijCajwkjab;bCaeTogTat;enaHeLIy .
7>
cMNUlrYmbBal EtlMhUrcUlnRbeyaCn_xagesdkicEdl)anTTYl b KNnIEdlRtUv

TTYltamryKNnIEdlkan;kab;edayshRKas . cMnYnEdl)anRbmUlCMnYseGayPaKITIbI
dUcCaGakrelItMlbEnmnigGakrelIplrbr EdlminEmnCaRbeyaCn_esdkic EdlhUrcUl
eTAkgshRKas ehIyvamineFVIeGayRTBmas;ekIneLIg . dUecH minRtUvdak;vaCacMNUl
eLIy . RsedogKaenHtamryTMnak;TMngCaPak;garmYy lMhUrcUldulnplRbeyaCn_
esdkic manbBalTaMgcMnYnEdl)anRbmUlCMnYseGaysabnRKb;RKg nig cMnYnEdlmineFVI
eGayekIneLIgnUvRTBmas;sMrab;shRKas . cMnYnEdl)anRbmUlCMnYseGaysabn
RKb;RKg minEmnCacMNUleT . kgnyenH cMNUlKWCacMnYnnkMreCIgsar .
karvas;EvgncMNUl
8 cMNUlRtUv)anvas;EvgtamtMlsmrm ntMltbsgEdl)anTTYl b tMlEdlRtUv
TTYl.
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cMNUlEdlekIteLIgkgRbtibtikar CaTUeTARtUv)ankMNt;edaykicRBmeRBogrvagsh
RKas nigGkTij bGkeRbIR)as;nRTBskm . vaRtUv)anvas;EvgeTAtamtMlsmrm
ntMltbsgEdl)anTTYl btMlEdlRtUvTTYledayEpkeTAelIcMnYnGb,harBaNiCkm
nigcMnYnbgVileGayvij EdlshRKasGnuBaateGayeFVI.
10 krNIPaKeRcIn karsMercKWsitenAkgTMrg;Casac;R)ak;bsac;R)ak;smmUl nig cMnYnncMNUl

EdlCacMnYnsac;R)ak;bsac;R)ak;smmUlKNnIEdl)anTTYl b KNnIEdlRtUvTTYl .
EteTaHbICay:agNakeday eBlEdllMhUrcUlnsac;R)ak;bsac;R)ak; smmUlRtUv
)anBnar enaHtMlsmrmntMltbsg GacnwgTabCagtictYc nsac;R)ak;Edl)an
TTYlbsac;R)ak;EdlRtUvTTYl . ]TahrN_ shRKasmYyGacpl;\NTan EdlKankar
R)ak;dl;GkTij b GacTTYlyl;RBmcMeBaH bNsnasgR)ak; EdlmanGRtakarR)ak;
TabCagTIpSarBIGkTij edaycat;TukCatMltbsgsMrab;karlk;TMnij . eBlEdl
kicRBmeRBogcab;manRbsiTPaB
CaRbtibtikarhirBab,TanmYy
tMlsmrm
ntMltbsgRtUv)ankMNt; tamkareFVIGb,harelIral;karTTYl)an naeBlGnaKt
edaykareRbIGRtakarR)ak;sntmYy . GRtakarR)ak;snt; GacRtUv)ankMNt;)anc,as;Cag
tamry
k GRtaEdlRtUvGnuvt sMrab;lixitubkrN_Rbhak;RbEhlrbs;Gk ecjCamYynwg
karkMNt;GRta\NTanEdlmanlkNRbhak;RbEhl .
x GRtakarR)ak;EdleFVIGb,hartictYcelIlixitubkrN_ sMrab;flk;TMnij besvakm
Casac;R)ak;naeBlbcb,n.
edayGnuelameTAtamkfaxNTI27 nig TI28
PaBxusKarvagtMlsmrm nig
cMnYntictYcntMltbsgRtUv)aneKTTYlsal;CacMNUlkarR)ak; .
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11 eBlEdlmankaredaHdUrrvag TMnijbesvakmnana nigTMnijbesvakmEdlmanlkN nig

tMlRbhak;RbEhlKa enaH karedaHdUrenaHminRtUv)ancat;TukCaRbtibtikar edIm,IbegIt
cMNUleT . vaGacmankgkrNIrbs;rbreR)as;dUcCa eRbg bTwkedaHeKa EdlGkpt;pg;
edaHdUrsniFikgTItaMgepSgKa edIm,IbMeBjtMrUvkarTan;eBlevlakgTItaMgNamYy .
enAeBlEdlTMnijRtUv)anlk; b esvakmnanaRtUv)anCYledayeFVIkaredaHdUrCamYy
TMnijbesvakmEdlmindUcKa karedaHdUrenHRtUv)ancat;TukCaRbtibtikar EdlbegIt
eGaymancMNUl . cMNUlRtUv)anvas;EvgeTAtamtMlsmemnTMnij b esvakm
Edl)anTTYl ehIyEdlRtUv)anEksMrYledaycMnYnnsac;R)ak;bsac;R)ak;smmUl Edl
)anepr . eBlEdltMlsmrmnTMnij b esvakmnanaRtUv)anTTYlminGacvas;Evg
EdlKYreGayTukcit)an cMNUlRtUv)anvas;EvgtamtMlsmrmnTMnij b esvakmnana
Edl)anpl; ehIyEdlRtUv)anEktMrUvedaycMnYnnsac;R)ak; nig sac;R)ak;smmUlEdlRtUv
epr .
karkMNt;GtsBaaNnRbtibtikar
12 karvinicykarTTYlsal;kgsg;daenH CaTUeTARtUv)aneRbIsMrab;Rbtibtikardac;edayELk
BIKa . eTaHbICay:agNakeday kgkaleTsdCak;lak; karvinicykarTTYlsal; caM)ac;
RtUv)aneRbIeTAelIsmasPaKTaMgLayEdlGackMNt;GtsBaaN)andac;edayELkBIKae
nAkgRbtibtikarEtmYy edIm,ICakarqHbBaaMgBIxwmsarnRbtibtikarenaH . ]TahrN_
enAeBlEdlflk;nUvplitplmYyrYmbBalcMnYnEdlGackMNt;GtBaaN)an sMrab;kar
pl;esvakmCabnbnab; cMnYnenaHRtUv)anBnarnig)anTTYlsal;CacMNUl kgRKa
Edlkarpl;esvakmenaH)aneFVIeLIg . pyeTAvij karvinicykarTTYlsal;RtUv)an
eRbIcMeBaHRbtibtikarBIr beRcInrYmKa enAeBlEdlRbtibtikarRtUv)aneKPab;Ka kglkN
Edlplb:HBal;xagBaNiCkmminGacyl;)an RbsinebIebIKanksareyag cMeBaHesrI
nRbtibtikarTaMgmYy . ]TahrN_ shRKasmYyGaclk;TMnij nig kgeBl
CamYyKaenaHEdr GaceFVIkicRBmeRBogepSgmYyeTotedIm,ITijRtlb;vijnafeRkaymk
______________________________________________________________________________
eTot dUecHehIy vaeFVIeGaymanplb:HBal;ya:gxaMgdl;RbtibtikarElgmanRbsiTPaB .

kgkrNIEbbenH RbtibtikarBIrRtUv)anedaHRsayCamYyKa .
karlk;TMnij
13 RtUvEtmankarTTYlsal; cMNUlBIkarlk;TMnij eBlEdllkxNTaMgLayxageRkam
enHRtUv)anbMeBj
k shRKas)aneFVIkareprhaniPyEdlmanPaBCasarvn nigCamas;kmsiTielITMnij
eGayeTAGkTij .
x shRKasminbnkarBak;BneTAnwgkmsiTi ehIykmineFVIkarRKb;RKgeTAelITMnij
Edl)anlk; .
K cMNUlGacRtUv)anvas;Evgy:agKYr[Tukcit)an
X vaTMngfaplRbeyaCn_esdkicEdl)anBak;BneTAnwgRbtibtikarenaH
nwghUrcUleTAkgshRKas.
g fedImEdl)anekIteLIgbnwgekIteLIgedaysarRbtibtikarGacRtUv
)anvas;Evgy:agKYr[Tukcit)an .
14 eBlEdlmankareprhaniPy nigkmsiTi BIshRKaseTAeGayGkTij enaHkarvay
tMlTamTareGaymankarRtYtBinitelIkaleTsnRbtibtikar . kgkrNIPaKeRcIn
karepr nhaniPy nigkarpl;kmsiTi vaCYnCamYykareprnkmsiTiRsbc,ab; bkarpl;kar
kan;kab;eTAeGayGkTij . enHKWCakrNIEdlekIteLIgcMeBaHesIrRKb;karlk;ray .
mankrNIepSgeTot kareprhaniPy nig karpl;kmsiTiekIteLIgkgxNeBlepSg
BIkareprkmsiTiRsbc,ab; bkareprkarkan;kab;eTAeGayGkTij.
15 RbsinebIshRKasenArkSaTukhaniPyCasarvnnPaBCamas;kmsiTi RbtibtikarenaH
minEmnCakarlk;eT ehIycMNUlkminRtUv)anTTYlsal;Edr . shRKas GacrkSaTuk
______________________________________________________________________________
haniPyCasarvnnPaBCamas;kmsiTitammeFa)ayCaeRcIn . ]TahrN_ nsanPaB

TaMgLayEdlshRKasenAmanhaniPyCasarvn nigkarTTYl)ankmsiTimandUcteTA
k
eBlEdlshRKasenAEtrkSaTuknUvkatBVkicmYycMeBaHkarRbtibtiEdlminsmRsb
EdlminRtUv)anRKbdNb;edaykareFVIsMviFanFanaFmta.
x eBlEdlkarTTYlcMNUlBIkarlk;Cak;lak;NamYy KWGaRsyelIkarTajyk
ncMNUledayGkTijBIkarlk;Tmnijrbs;xn.
K eBlEdlTMnijRtUv)andwkmkdl;edIm,IeFVIkartMeLIg
ehIykartMeLIgenHCaEpksMxan;mYynkicsnaEdlshRKasminTan;bMeBj.
X eBlEdlGkTijmansiTikgkarbdiesFcMeBaHkarTijedayEpkelImUlehtuEdl)an
bBaak;y:agCak;lak;kgkicsnaTijdUr ehIyshRKasminR)akdfaetIGacman
karbdiesFenaHBIGkTijenaHEdrbGt;.
16 ebIsinCashRKasrkSaTukEthaniPyEdlminFMdMunPaBCamas;kmsiTi enaHRbtibtikarKW
Cakarlk; nig cMNUlEdlRtUv)anTTYlsal; . ]TahrN_ Gklk;GacrkSaTukkmsiTI
Rsbc,ab; cMeBaHTMnijedIm,IkarBarPaBEdlGacRbmUlvij)anncMnYnTwkR)ak; EdlenA
CMBak; . kgkrNIEbbenH RbsinebIshRKas)aneFVIkareprhaniPyFMdMu nig karTTYl
PaBCamas;kmsiTi enaHRbtibtikarKWCakarlk; nig cMNUlEdl)anTTYlsal; .
]TahrN_ mYYyepSgeTotnshRKasEdlrkSaTukEthaniPyminFMduMnPaBCakmsiTi
GacCakarlk;ray eBlEdlkarsgRtlb;vijRtUv)anpl;eGay RbsinebIGtifiCnmin
eBjcit . cMNUlkgkrNIEbbenH RtUv)aneKTTYlsal;enAeBlEdlkarlk;ekIteLIg
Gklk;Gac):an;san edayKYr[Tukcit)anBIcMNUlnaeBlGnaKt nigTTYlsal;bMNul
cMeBaHcMNUleday EpkeTAtambTBiesaFn_naeBlkngmknigktaBak;BndTeTot.
______________________________________________________________________________
17 cMNUlRtUv)anTTYlsal;EtenAeBlEdlvaTMngfa plRbeyaCn_esdkicEdl)anBak;Bn
CamYyRbtibtikar nwghUrcUlmkshRKasvijhRKasvij . :PaBTMng : mannyfa
RBwtikarN_mYyvaTMngCanwgekIteLIgCaCagminekIteLIg . kgkrNIxHvaGacminCa
PaBTMng luHRtaNaEttMltbsgRtUv)anTTYl b kluHRtaEtPaBminR)akdRbCaRtUv)an
lubbM)at; . eTaHbICay:agNakeday eBlEdlPaBmiinR)akdRbCaBIPaB EdlGacRbmUl
)anncMnYnTwkR)ak;EdlRtUv)anrYmbBalrYcCaeRscenAkgcMNUl)anekIteLIg
cMnYn
TwkR)ak;EdlminGacRbmUlvij)an b kcMnYnTwkR)ak;EdlTMngCaminGacRbmUl)an TMngCa
RtUv)anTTYlsal;CacMNay CaCagTTYlsal;fa CakarEktMrUveTAelIcMnYnncMNUl
Edl)anTTYlsal;BImun .
18 cMNUl nigcMNaynanaEdlTak;TgeTAnwgRbtibtikardUcKa bRBwtikarN_dTeTotRtUv)an
TTYlsal;kgeBldMNalKa . dMeNIrkarenHRtUv)aneKelIkeLIgCaTUeTAfa CakarbnSIKa
ncMNUl nig cMNay . cMNaynanarYmman karFana nig cMNaydTeTot
EdlekIteLIgbnab;BIkardwkTMnij
EdlCaFmtaRtUv)anvas;Evgy:agKYr[eCOCak;
enAeBlEdllkxNdTeTotcMeBaH karTTYlsal;ncMNUlRtUv)anbMeBj . eTaHbICa
y:agNakeday cMNUlminGacRtUv)anTTYlsal;eLIy enAeBlEdlcMNayminGacRtUv)an
vas;Evgy:agKYr[eCOCak;)an . enAkgkaleTsTaMgenH tMltbsgNamYy
Edl)anTTYlrYcehIy sMrab;karlk;TMnij KWRtUv)anTTYlsal;faCaRTBGkm .
karpl;esvakmnana
19 enAeBlEdllTpl nRbtibtikarEdlTak;Tinnwgkarpl;esvakmnana GacRtUv)an
):an;sany:agKYr[eCOCak;)an cMNUlEdlTak;TgCamYynwgRbtibtikarnig RtUv)anTTYl
sal; edayeyageTAtamdMNak;kalnkarbBab;Rbtibtikar enAkgkalbriecTn
taragtulkar . lTplnRbtibtikar GacRtUv)aneK):an;sany:agKYr[eCOCak;)an
enAeBlEdl lkxNTaMgGs;dUcxageRkamenH RtUv)anbMeBj
______________________________________________________________________________
kx-
cMnYnncMNUlGacRtUv)anvas;Evgy:agKYr[eCOCak;)an.
vaTMngfa plRbeyaCn_esdkicEdlTak;TgCamYynwgRbtibtikar nwghUrcUleTAkg
shRKas .
K- dMNak;kalnkarbBab;RbtibtikarenAkgkalbriecTntaragtulkar GacRtUv
)anvas;Evgy:agKYr[eCOCak;)an.
X- cMNayEdlekIteLIgcMeBaHRbtibtikar nig cMNayedIm,IbBab;RbtibtikarGac
RtUv)anvas;Evgy:agKYr[eCOCak;)an.
20 karTTYlsal;cMNUledayeyageTAtamdMNak;kalnkarbBab;Rbtibtikar EtgEtRtUv
)anelIkeLIgfa CaviFIsasPaKrynkarbBab; . tamviFIsasenH cMNUlRtUv)an
TTYlsal;enAkgRKaKNeny EdlesvakmRtUv)anpl;[ . karTTYlsal;cMNUl
edayEpkelImUldanenH
pl;nUvBtmandmansarRbeyaCn_eTAelIkMritnskmPaB
esvakm nig karGnuvtn_enAkgRKa .
21 cMNUlRtUv)anTTYlsal;
EtenAeBlEdlvaTMngfaplRbeyaCn_esdkicEdlTak;
TgnwgRbtibtikar nwghUrcUleTAkgshRKas . eTaHbICay:agNakeday enAeBlEdl
PaBminR)akdRbCa GMBIkarRbmUlncMnYnEdl)anbBalkgcMNUlrYcehIyekIteLIg cMnYn
EdlminGacRbmUl)an b cMnYnEdlTMngCaminGacRbmUl)an RtUv)anTTYlsal;fa
CacMNay CaCagTTYlsal;faCakarEktMrUveTAelIcMnYnncMNUlEdl)anTTYlsal;BImun.
22 CaTUeTA shRKasGaceFVIkar):an;sany:agKYr[eCOCak;)an bnab;BIshRKasenaH)an
RBmeRBogCamYyPaKIdTeTot cMeBaHRbtibtikarnUvcMNucdUcxageRkam
k- siTirbs;PaKInImYyEdltMrUveGayRbtibti cMeBaHesvakmEdl)anpl;[ nig
TTYl)anedayPaKIdT .
x- tMltbsgEdlRtUvedaHdUr
______________________________________________________________________________
K- rebob niglkxNnkaredaHRsay
vaEtgEtcaM)ac;pgEdrsMrab;shRKas edIm,I[mannUvRbBnfvika nigr)aykarN_hirBavt
pkgRbkbedayRbsiTPaB. shRKasRtUvBinitemIleLIgvijehIyRbsinebIcaM)ac;
RtUvEtEktMrUvkar):an;sanncMNUlEdl CaesvakmEdl)aneFVI . tMrUvkarsMrab;karEkERb
EbbenH mincaM)ac;bgajfa lTplnRbtibtikarminGacRtUv)an):an;sany:agKYr[eCOCak;
)anenaHeT .
23- dMNak;kalbBab;nRbtibtikar GacRtUv)ankMNt;edayviFIsasepSgKa . shRKas
mYyeRbIviFIsasEdlvas;Evgy:agKYr[eCOCak;)annUvesvakmEdl)aneFIV . edayEpk
elIlkNnRbtibtikar viFIsasTaMgenaHGacrYmbBalnUv
k- karGegtBIkargarEdl)anGnuvt
x- esvakmEdl)anGnuvt rhUtmkTl;nwgkalbriecTKitCaPaKry nesvakmsrub
EdlRtUv)anGnuvt.
K- smamaRtEdlcMNayEdl)anekIteLIgrhUtmkdl;kalbriecT mancMeBaHcMNay
srub):an;sannRbtibtikar . manEtcMNayEdlqHbBaaMgBIesvakm Edl)an
GnuvtrhUtmkdl;kalbriecTb:ueNaH EdlRtUv)anbBaleTAkgcMNayEdl)an
ekIteLIg rhUtmkdl;kalbriecT . ehIymanEtcMNayEdlqHbBaaMgBIesva
kmEdl)anGnuvt b RtUvGnuvtb:ueNaH EdlRtUv)anbBalkgcMNaysrub ):an;san
nRbtibtikar . karcMNayCabnbnab; nigbuerRbTanEdl)anTTYlBIGtifiCn
Cajwkjab;min qHbBaaMgBIesvakmEdl)anGnuvteLIy .
24 sMrab;eKalbMNgnkarGnuvt enAeBlEdlesvakmRtUv)anGnuvtedayc,ab;mYycMnYn
edayKankalkMNt; kgryeBlCak;lak;mYy cMNUlRtUv)aneKTTYlsal;edayEpk
elImUldanrMls;efrkgryeBlkMNt;Cak;lak; drabNaKanmanPstagEdlbBaak;fa
viFIsasdTeTot bgajnUvdMnak;kalbBab;)anRbesIrCag . enAeBlEdlc,ab;
______________________________________________________________________________
Cak;lak;mYymanPaBsMxan;Cagc,ab;dTeTot karTTYlsal;cMNUl RtUv)aneKBnar

rhUtTal;Etc,ab;sMxan;RtUv)aneKRbtibti .
25 enAdMNak;kaldMbUgnRbtibtikar vaEtgEtCakarBitEdlfa lTplnRbtibtikar min
GacRtUv)aneK):an;sany:agKYr[eCOCak;)an . eTaHbICay:agNakeday vaTMngCafa
shRKasnwgTTYl)anmkvijnUvcMNayRbtibtikarEdl)anekIteLIg . dUecH cMNUl
RtUv)anTTYlsal;EtcMeBaHkMritncMNayEdl)anekIteLIg ehIyEdlRtUv)anrMBwgfa
nwgGacTTYl)anmkvij . R)ak;cMeNjminRtUv)anTTYlsal;eLIy enAeBlEdl
lTplnRbtibtikar minGacRtUv)an):an;sany:agKYr[eCOCak;)an .
26 enAeBlEdllTplnRbtibtikar
minGacRtUv)an):an;sany:agKYr[eCOCak;)an
ehIyvaminTMngCafa cMNayEdl)anekIteLIgenaHnwgTTYl)anmkvij enaHcMNUlminRtUv
)anTTYlsal;eLIy ehIycMNayEdl)anekIteLIg RtUv)anTTYlsal;faCacMNay .
enAeBlEdlPaBminR)akdRbCa)ankarBardl;lTplnkicsna
Edl)an):an;san
y:agKYr[eCOCak;ElgekItmanenaH
cMNUlRtUv)anTTYlsal;edayGnuelameTAtam
kfaxN 19 CaCagGnuelameTAtamkfaxN 25 .
karR)ak; kMrsad nigPaKlaPnana
27 cMNUlEdlekIteLIgBIkareRbIR)as;edayGkdTnRTBskmrbs;shRKas Edlpl;nUv
karR)ak; kMrsad nigPaKlaPnanaRtUv)anTTYlsal;edayEpkelImUldan Edl)an
elIkeLIg enAkgkfaxN 28 enAeBlEdl
k- vaTMngCafaplRbeyaCn_esdkic EdlTak;TgCamYynwgRbtibtikar nwghUrcUl
eTAkgshRKas .
x- cMnYncMNUlGacRtUv)anvas;Evgy:agKYr[eCOCak;)an
______________________________________________________________________________
28 cMNUlRtUv)anTTYlsal;edayEpkelImUldandUcxageRkam
k- karR)ak;RtUv)anTTYlsal;edayEpkelImUldansmamaRteBlevlaeday
KitBIplEdl)anmkBIRTBskmenaH .
x- kMrsad RtUv)anTTYlsal;edayEpkelImUldanbgr edayGnuelamtam
xwmsarsMxan; nkicRBmeRBogEdlBak;Bn
K- PaKlaPRtUv)anTTYlsal; enAeBlEdlsiTirbs;mas;PaKhunkgkarTTYlnUv
karcMNayRtUv)anbegIteLIg .
29 plEdl)anmkBIRTBskm KWCaGRtakarR)ak;EdlEdltMrUvedIm,IeFVIGb,harelIcrnnkar
TTYlsac;R)ak;naeBlGnaKtEdl)anrMBwgTuk
kgGayukalnRTBskmedIm,I[esI
nwgtMlkgbBaIdMbUgnRTBskm . cMNUlkarR)ak;rYmman rMls;nkareFVIGb,har
buBVlaP bPaBxusKarvagtMlkgbBaIdMbUgnplbRtbMNul nigtMlrbs;vaenAeBl
dl;kMNt;sg .
30 enAeBlkarR)ak;EdlminTan;)anbg;RtUv)anbgr muneBlTijkarvinieyaKEdlman karR)ak;
karTTYlCabnbnab;nkarR)ak; KWRtUv)anEbgEckrvagmuneBlTij nigeRkayeBlTij
ehIymanEtEpkneRkayeBlTijb:ueNaH EdlRtUv)anTTYlsal;faCacMNUl . enAeBl
PaKlaPnplbRtRTBmas; RtUv)anEbgEckBIcMNUlsuTmuneBlTij PaKlaPTaMgenaH
RtUv)andkecjBIfedImnplbRt . RbsinebIvamankarBi)akedIm,IeFVIkarEbgEckEbbenH
elIkElgEtEpktammUldanGCJakNal PaKlaPTaMgenaHRtUv)anTTYlsal;faCacMNUl
elIkElgEtvabgajya:g c,as;nUvkarRbmUlmkvijCaEpk nfedImrbs;plbRtmas; .
31 cMeBaHxwmsarsMxan;nkicRBmeRBogeFVIbgrkMrsad edayGnuelamtamlkxN n
kicRBmeRBogEdlBak;Bn ehIyCaFmta)anTTYlsal;tammUldanenaH elIkElgEt
______________________________________________________________________________
vamanPaBsmRsbCagkgkarTTYlsal;cMNUl eday)anEpkelImUldanCaRbBn nig

sniTankm .
32 cMNUlRtUv)anTTYlsal; EtenAeBlEdlvaTMngEdlfa plRbeyaCn_esdkic
EdlTak;TgnwgRbtibtikarnwghUrcUleTAkgshRKas . eTaHbICay:agNakeday
enAeBlEdlPaBminR)akdRbCaGMBIkarRbmUlncMnYn Edl)anbBalkgcMNUlrYcehIy
ekIteLIg cMnYnEdlminGacRbmUl)an b cMnYnEdlTMngCaminGacRbmUl)an RtUv)an
TTYlsal;fa CacMNayCaCagTTYlsal;fa CakarEktMrUveTAelIcMnYnncMNUl
EdlTTYlsal;BImun .
karbgaj
33 shRKasmYyRtUvbgaj
k- eKalneya)ayKNeny Edl)aneRbIR)as;sMrab;TTYlsal;cMNUl rYmman
viFIsas Edl)aneRbIsMrab;kMNt;dMnak;kalnkarbBab;Rbtibtikar EdlBak;Bn
nwgkarpl;esvakm.
x- cMnYnnEpkFMnImYyncMNUlEdl)anTTYlsal;enAkgRKa EdlrYmmancMNUl
EdlekIteLIgBI
1- karlk;TMnij
2- karpl;esvakm
3- karR)ak;
4- kMrsad
5- PaKlaP
K- cMnYnncMNUlEdlekIteLIgBIkarpas;brTMnij b esvakmnanaEdl)anrYmbBal
kgEpkFM nImYyrbs;cMNUl .
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34- shRKasbgajnUvkarcMeNj bxatbg;CayfaehtuNamYy edayGnuelamtamsg;dar

EdlEcgGMBI yfaPaB nigRBwtikarN_ekIteLIgbnab;BIkalbriecTntaragtulkar .
karcMeNj bxatbg;CayfaehtuGacekIteLIgmkBIFatumYycMnYn dUcCa karcMNay
elIkarFana karbwg karBiny bkarxatbg;EdlGacekItman .
RbsiTPaBnkalbriecT
35 sg;darKNenykm<CaenH cUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavt
RbcaMqaMnRKb;GgPaBKNenyTaMgGs; cab;epImBI>>>>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>.
GgPaBhirBavtNaEdlmankarGnuvtn_munnigTTYl)annUvkarKaMRTnigelIkTwkcit.
]bsm<n
]bsm<nenH RKan;EtCakarbBaak;bgajEtb:ueNaH
ehIyminEmnCaEpkmYyn
sg;dareLIy. eKalbMNgn]bsm<nenH KWbBaak;bgajBIGnuvtnsg;dar edIm,ICYy
kgkarbBaak;GtnynsanPaBBaNiCkmmYycMnYn.
]TahrN_epateTAelITidPaB
Cak;lak;nRbtibtikarNamYy
ehIyminEmnCakarBiPakSadTUlMTUlaynRKb;kta
Bak;BnTaMgLay
EdlGacCH\TiBldl;karTTYlsal;cMNUleLIy. ]TahrN_
CaTUeTAsntfa cMnYnncMNUlGacRtUv)anvas;Evgy:agKYreGayTukcit)an vaTMngCafa
plRbeyaCn_esdkicnwghUrcUleTAkgshRKas nigcMNayEdl)anekIteLIg bEdl
nwgekIteLIgGacRtUv)anvas;Evgy:agKYreGayTukcit)an . ]TahrN_enHmin)anEkERb
bkbgajelIsBIsg;dareT.
karlk;TMnij
1>
:karlk;edayepJIvikybRteTAmun nigrkSaTukTMnijenAeLIy} kardwkCBanRtUv)anBnar

eTAtamsMeNIrbs;GkTij b:uEnGkTijTTYlsiTi nigRBmTTYlnUvvikybRtCamun.
______________________________________________________________________________
cMNUl RtUv)anTTYlsal;enAeBlGkTijTTYl)ankmsiTiRsbc,ab; edaysarEt

k vaTMngCafakardwkCBannwgRtUv)aneFVIweLIg
x TMnijenAnwgd
)anKUssMKal;nigrYceRscsMrab;kardwkCBaneTAeGayGkTijenAkgeBl
Edlkarlk;RtUv)anTTYlsal;
K GkTijTTYldwgy:agCak;lak;nUvkarENnaMGMBIkarBnarkardwkCBanCamun
X lkxNbg;R)ak;CaTUeTARtUv)anGnuvt .
cMNUl KWminRtUv)anTTYlsal;enAeBlEdlmaneKalbMNgCaTUeTAmYyedIm,ITij bplit
TMnijeGayTan;eBl edIm,IkardwkCBan.
2>
TMnijdwkCBaneTAtamlkxNtMrUv
k kardMeLIg nigkarRtYtBinit
cMNUlCaTUeTARtUv)anTTYlsal; enAeBlEdlGkTijRBmTTYlnUvkardwkCBan
TMnijehIykardMeLIgnigkarRtYtBinitRtUv)anbBab; . eTaHbICay:agNa cMNUl
RtUv)anTTYlsal;Pambnab;BIGkTijRBmTTYlnUvkardwkCBan TMnij
enAeBlEdl
1> dMeNIkarnkardMeLIgKWmanlkNsmBa ]TahrN_dUcCakardMeLIgnkar
sakl,gTUrTsSn_elIkarTTYlrlksBaa EdltMrUvRtwmEtebIkeksnigkar
Pab;nUvcrnnigGg;Etn
2> karRtYtBinit
)anGnuvtRKan;EtkgeKalbMNgnkarkMNt;cugeRkayntMl
kgkicsna ]TahrN_dUcCa kardwkCBanEdk sr b sENkesog .
______________________________________________________________________________
x RbsinebImanPaBminc,as;las;GMBIlTPaBnkarbBanRtlb;vij cMNUlRtUv
)anTTYlsal; enAeBlEdlkardwkCBan RtUv)anTTYlsal;Capvkareday
GkTij b TMnijRtUv)andwkCBandl;kEngrYcehIy ehIykMLgneBlevla
sMrab;karCMTas;RtUv)anrMlgput .
K karlk;edaykarRbKl;EdlGkTTYl GkTij RBmTTYllk;nUvTMnijCMnYsGkdwk
CBan Gklk;
cMNUlRtUv)anTTYlsal;edayGkdwkCBan enAeBlEdl
TMnijRtUv)anlk;edayGkTTYleTAkan;PaKITIbI .
X karlk;EdlTTYl)ansac;R)ak;Pam eRkaykardwkCBan
cMNUlRtUv)anTTYlsal; enAeBlEdlkardwkCBanRtUv)aneFVI ehIysac;R)ak;RtUv
)anTTYledayGklk; btamPak;garrbs;eK .
3>
karlk;bNak;EdlTMnijRtUv)andwkCBandl;TIkEngrYcehIy enAeBlNaEdlGkTijeFVI
karbg;R)ak;cugbBab;enAkgkarsgbNak; .
cMNUlEdlTTYl)anBIkarlk;Gs;TaMgenaH RtUv)anTTYlsal;enAeBlEdlTMnijRtUv)an
dwkCBanrYcehIy .
eTaHbICay:agNa enAeBlEdlbTBiesaFn_cglbgajfa
PaKeRcInnkarlk;TaMgenaHRtUv)ansMerc cMNUlGacRtUv)anTTYlsal; enAeBlmankar
kk;R)ak;CaduMkMPYnmYyRtUv)anTTYl BIeRBaHTMnijkgdRtUv)anKUssMKal; nigrYceRscsMrab;
kardwkCBaneTAeGayGkTij .
______________________________________________________________________________
4>
karbBaaTijenAeBlEdlkarbg;R)ak; bkarbg;R)ak;tamEpk RtUv)anTTYlCamunsMrab;kar
dwkCBannUvTMnij EdlnaeBlbcb,nBuMmanenAkgsk ]TahrN_dUcCa TMnijkMBug

plitenAkgeragcRkenAeLIy b nwgRtUveFVIkardwkCBanedaypal;eTAeGayGtifiCn
BIPaKITIbI. cMNUlRtUv)anTTYlsal; enAeBlEdlTMnijRtUv)andwkCBaneTAdl;GkTij .
5>
kicRBmeRBogkarlk;nigkarTijykmkvij CaCagRbtibtikarbr EdlGklk;yl;

RsbsMrab;kar TijykmkvijnUvTMnijdEdlnakariybriecTeRkayeTot b enAeBlEdlG
klk;manCMerIs (call option) karTijykmkvij bGkTijmanCMerIs (put option)
TamTareGayGk lk;TijykeTAvij.
lkxNnkicRBmeRBogTamTarnUvkarviPaK edIm,IGHGagenAkgkarbEnmfa Gklk;)an
eprnUvhaniPynigkarkan;kab;kmsiTieTAGkTij dUecaHehIycMNUlRtUv)anTTYlsal;.
enAeBlEdlGklk;rkSaTuknUvhaniPynigkarkan;kab;kmsiTi eTaHbICasiTiRsbc,ab;RtUv
)anepr RbtibtikarKWCakicRBmeRBoghirBab,Tan ehIymineFVIeGaycMNUlekIneLIg
eLIy .
6>
karlk;eTAeGayPaKICaGnrkarI dUcCa GkEckcay QjkNal b GkdT

eTotEdlTijsMrab;lk;bneTot .
cMNUlBIkarlk;Gs;TaMgenaH CaTUeTARtUv)anTTYlsal; enAeBlEdlhaniPynigkarkan;
kab;kmsiTiRtUv)anepr . eTaHbICay:agNa enAeBlEdlGkTijedIrtYnaTICaPak;gartam
xwmsarkgkicRbmeRBog karlk;RtUv)ancat;TukfaCakarepJIrlk;
7>
karCavkare)aHBum<pSaynigFatuRsedogKa
enAeBlEdlFatuEdlBak;BnmantMlRsedogKaenAkgkariybriecTnImYy cMNUlKWRtUv
)anTTYlsal;tammUldanefrsMrab;kariybriecTEdlFatuenaHRtUv)anepJI .
enA
eBlEdlFatuenaHmanPaBxusKantMlBIkariybriecTmYy eTAkariybriecTmYyeTot
______________________________________________________________________________
cMNUlRtUv)anTTYlsal;eTAtammUldanntMllk;Cak;EsgnFatu
EdlRtUv)anepJI
Bak;BneTAnwgkar)a:n;sansrub ntMllk;nRKb;FatuTaMgGs; EdlRKbdNb;eday
karCav.
8>
karlk;bNak;enAeRkamlkN EdltMltbsgRtUv)anTTYlCadMNak;
cMNUlsntfaCalTplnflk; edayminrab;bBalnUvkarR)ak; KWRtUv)anTTYlsal;enA
flk; . flk;KWCatMlbcb,nntMltbsg Edl)ankMNt;edaykarbBaH
tMlnUvR)ak;CMBak;EdlRtUveFVIkarsgbNak;enAGRtankarR)ak;sntmYy . FatunGRta
karR)ak; KWRtUv)anTTYlsal;faCacMNUlEdlTTYl)an tammUldansmamaRtneBlevla
EdleFVIkarKiteTAtamGRtankarR)ak;sntenaH .
9>
karlk;nUvGclnvt
CaFmtacMNUlRtUv)anTTYlsal;enAeBlEdlGkTijTTYl)annUvsiTikan;kab;Rsbc,ab; .
RbsinebIGklk;RtUv)antMrUveGayGnuvtnUvlkxNCak;lak;NamYybnab;BI
)aneprnUvsiTikan;kab;Rsbc,ab;
cMNUlRtUv)anTTYlsal;dUcEdllkxNRtUv)an
Gnuvttam . ]TahrN_dUcCa GKarbsMParepSgeTotEdlkarsagsg;minTan;RtUv)an
bBab;. enAkgkrNIxH GclnvtGacRtUv)anlk;CamYynwgkMritnkarbn EdlCab;Bak;Bn
edayGk lk; EdlhaniPynigkarkan;kab;kmsiTiminTan;RtUv)aneKepr . ]TahrN_dUcCa
kicRBmeRBognkarlk; nigkarTijykmkvijEdlrab;bBalnUvCMerIs suMeGayGkTij
ykvijnigCMerIsEdlGklk;GacTijykmkvij nigkicRBmeRBog EdlGklk;FananUvkar
kan;kab;RTBsm,tisMrab;kariybriecTCak;lak;mYy bkFananUvkar sgRtlb;vijnkar
vinieyaKrbs;GkTij sMrab;kariybriecTCak;lak;mYy . enAkgkrNI enHlkN
nigTMhMnkarCab;Bak;BnCabnrbs;Gklk;RtUv)anKitbBalEdr. vaRbEhl CaGacRtUv
)ancat;TukCakarlk; bkCakareFVIhirBab,Tan karCYl bkicRBmeRBogEckrMElk
______________________________________________________________________________
R)ak;cMeNj . RbsinebIvaRtUv)ancat;TukfaCakarlk; karCab;Bak;BnCabnrbs;Gklk;

GacBnarnUv karTTYlsal;cMNUl .
Gklk;RtUvEteFVIkarKitBicarNapgEdrnUvGtnynkarbg;R)ak;nigPstagnkarsnarbs;
GkTijedIm,IbMeBjnUvkarbg;R)ak; . ]TahrN_dUcCa enAeBlEdlcMENknkar
bg;R)ak;RtUv)anTTYl edayrab;bBalpgEdrnUvkarbg;R)ak;CaduMkMPYnrbs;GkTijenAeBl
dMbUg bkarbg;R)ak;CabnedayGkTij pl;nUvPstagminRKb;RKan;nkarsnarbs;GkTij
edIm,IbMeBjbBab;nUvkarbg;R)ak; enAeBlenaHcMNUl KWRtUv)anTTYlsal;sMrab;EtTMhM
nsac;R)ak; Edl)anTTYlb:ueNaH .
karpl;esvakm
10> fQlnkartMeLIg
fQlnkartMeLIgRtUv)anTTYlsal;CacMNUl
edayeyageTAtamdMNak;kal
nkarbBab;nkartMeLIg
elIkElgEtvaCaFatubnab;bnSMedIm,Ikarlk;nUvplitpl
EdlkgkrNIenHBYkva RtUv)anTTYlsal;enAeBlTMnijRtUv)anlk;ecj.
11> fQlnesvakmeday)anrab;bBalenAkgtMlnplitpl
enAeBlEdlflk;nplitplrab;bBalnUvcMnYnEdlGaccglbgaj)an sMrab;karpl;
esvakmCabnbnab; ]TahrN_dUcCa karpt;pg;bnab;BIkarlk; nigkareFVIeGayRbesIeLIg
nUvplitplenAelIkarlk;nEpkTn; EdlcMnYnRtUv)anBnarnigTTYlsal;faCacMNUl
sMrab;kariybriecT EdlesvakmRtUv)anpl;eGay .
cMnYnEdlRtUv)anBnar
KWCacMnYnEdlnwgRKbdNb;nUvfedImnesvakm
Edl)anrMBwgTukenAeRkamkicRBm
eRBogRBmCamYynwgR)ak;cMeNjuEdlsmRsbenAelIkarpl;esvakmTaMgenaH .
12> kMreCIgsarnkarpSayBaNiCkm
______________________________________________________________________________
kMreCIgsarnkarpSayBaNiCkmRtUv)anTTYlsal; enAeBlEdlkarpSayBaNiCkm
EdlBak;Bnb CaBaNiCkmekIteLIgmuneBlCasaFarNdwgB . kMreCIgsarplitkm
RtUv)anTTYlsal; edayeyageTAtamdMNak;kalnkarbBab;nKMerag .
13> kMreCIgsarnPak;garFanar:ab;rg
kMreCIgsarnPak;garFanar:ab;rgEdl)anTTYl bEdlRtUvTTYlmintMrUveGayPak;gar
pl;nUvesvakmbEnm RtUv)anTTYlsal;CacMNUledayPak;gar nakalbriecTbrfIb
kalbriecTnkarcab;epImEdlmanRbsiTPaBneKalneya)ayEdl)anBak;Bn . eTaHbI
Cay:agNakeday enAeBlEdlvaTMngCafaPak;garnwgRtUv)antMrUveGaypl;nUvesvakm
bEnmkgkMLgGayukalneKalneya)ay kMreCIgsar b EpkmYynrbs;Gs;TaMgenaH
RtUv)anBnarnigRtUv)anTTYlsal;CacMNUl kgkMLgnkariybriecT EdleKal
neya)ayenAmansuBlPaB .
14> fQlesvakmnkareFVIhirBakic
karTTYlsal;nUvcMNUlsMrab;fQlesvakmnkareFVIhirBakic GaRsyeTAelIeKalbMNg
EdlfQlenaHGac)a:n;sanemIl)anehIynigmUldanKNeny sMrab;lixitubkrN_
hirBavtEdlcUlrYmepSgeTot . karBiBNnaGMBIfQlesvakmnkareFVIhirBakic
minEmnCaPaBCak;lak;n lkNnigxwmsarnesvakmEdl)anpl;eGayeT . dUecHehIy
vamansarsMxan;Nas;edIm,IEbgEckrvagfQl EdlCaEpksMxan;mYynRbsiTPaB
TinplnlixitubkrN_hirBavtEdlCafQl Edl)anTTYl
enAeBlEdlesvakm
RtUv)anpl;eGay nig fQlEdl)anTTYlBIkarRbtibtitamnUvlkxNCak;lak; .
k fQlEdlCaEpksMxan;mYynRbsiTPaBTinplnlixitubkrN_hirBavt
fQlTaMgenaHCaTUeTARtUv)aneKcat;TukfaCakarEksMrYlCamYynwgRbsiTPaBTin
pl.
1 fQledImdMbUgEdl)anTTYledayshRKas Bak;BneTAnwgkarbegIt
bkarTijlixitubkrN_hirBavt Edlkan;kab;edayshRKaskglkN
______________________________________________________________________________
karvinieyaK . fQlGs;TaMgenHGacrab;bBalnUvkarTUTat;sg
sMrab;skmPaBdUcCakarvaytMl GMBIlkxNhirBavtrbs;GkxI karvay
tMlnigkarkt;RtanUvkarFana kardak;rbsbBaaMnigkicRBmeRBog rbs;
bBaaMepSgeTot karcrcarGMBIlkxNnlixitubkrN_TaMgenaH
kar
erobcMnigdMeNIkarnUvksarnigkarbiTnUvRbtibtikar. fQlTaMgenH
KWCaEpksMxan;mYynkarTajyknUvRbtibtikar EdlmankarBak;Bn
CamYynwglTplnlixitubkrN_hirBavtnig RBmCamYyfedImeday
pal;Edl)anBak;BnEdlRtUv)anBnar nig RtUv)anTTYlsal;faCakar
EksMrYl CamYynwgRbsiTPaBTinpl .
2 fQlnkarsnafanwgpl;eGay
EdlTTYl)anedayshRKas
edIm,Icab; epImbTijnUvR)ak;kMcI RbsinebIvaTMngCafa shRKasnwgcuH
enAkgkicRBmeRBogeGayxIdCak;lak;mYy fQlnkarsnafa nwg
pl;eGayRtUv)ancat;TukCakarTUTat;sgsMrab;dMeNIrkar Edlmankar
Bak;BnCamYynwgkarTijlixitubkrN_hirBavt nig CamYynwgfedIm
edaypal;Edl)anBak;Bn EdlRtUv)anBnarnigRtUv)anTTYl sal;Edl
CakarEkERbCamYynwgRbsiTPaBTinpl. RbsinebIkarsnarhYseBl
kMNt; edayshRKasmin)aneFVIkarxInUvkMcI fQlTaMgenaHRtUv)an
TTYlsal;faCacMNUlelIkarhYskMNt; .
x fQlEdlTTYl)anedaysaresvakm)anpl;eGay
1 fQlEdlKitsMrab;esvakmR)ak;kMcI
fQlEdlKitsMrab;esvakmR)ak;kMcI
eBlEdlesvakmRtUv)anpl;eGay
RbsinebIshRKaslk;nUvR)ak;kMcIb:uEn
RtUv)anTTYlsal;CacMNUlenA
.
______________________________________________________________________________
rkSaTuknUvkarpl;esvakmnR)ak;kMcITaMgenaH
enAkgfQlEdlTabCagfQlFmtasMrab;esvakmTaMgenaH
Epknflk;nR)ak;kMcIenaH RtUv)anBnar nigRtUv)anTTYlsal;
CacMNUlenAeBlEdlesvakmRtUv)anpl;eGay.
2 fQlnkarsnafanwgpl;eGayedIm,Icab;epImbTijnUvR)ak;kMcI
RbsinebIvaminTMngCafa kicRBmeRBogeGayxIdCak;lak;mYynwgRtUv)an
eFVIeLIg
fQlnkarsnarfanwgpl;eGay
RtUv)anTTYlsal;eTAtammUldansmamaRteBlevlamYyeTAelIkMLgeB
lnkarsna .
K fQlEdlTTYl)anBIkarRbtibtinlkxNFMduM EdllkxNenaHFuMduMCaglkN
dTeTot .
fQlRtUv)anTTYlsal;CacMNUl enAeBlEdllkxNFMduMRtUv)anbBab;CasaBr
dUc)anbgajkg]TahrN_xageRkam
1 kMreCIgsa pl;edayQjkNal nkarEbgEckPaKhun
kMreCIgsa RtUv)anTTYlsal;CacMNUl enAeBlEdlPaKhun
TaMgenaHRtUv)anEbgEck .
2 R)ak;QlBIkarpas;brkicsnaR)ak;kMcIrvagGkxI nigGkpl;R)ak;kMcI .
R)ak;QlenHRtUv)anTTYlsal;CacMNUl
enAeBlEdlkicsnaR)ak;kMcIRtUv)an
erobcMeLIg .
15 fQl nkarGnuBaatcUl
______________________________________________________________________________
cMNUlEdl)anmkBIkarsMEdgsil, BiFICb;elog nigRBwtikarN_BiessdTeTotRtUv

)anTTYlsal; enAeBlEdlRBwtikarN_TaMgenaH)anekIteLIg . enAeBlEdlsMbuRtcUl
TsSnaRtUv)anlk; fQlTaMgenaHRtUv)anEbgEckeTAtamkarsMEdgnImYy tammUldan
EdlbgajBIvisalPaBnesvakm Edl)ansMEdgeLIgkgRBwtikarN_
nImYy .
16 R)ak;Qlsala
cMNUlRtUv)anTTYlsal; eTAelIkariybriecT nkarbeRgon .
17 R)ak;Ql nkarcab;epIm karcUlCasmaCik nigsmaCikPaB

karTTYlsal;cMNUl KWEpkelIlkN nesvakmEdl)anpl; . RbsinebIR)ak;Ql)an
mkBIsmaCikPaB nigral;esvakmTaMgGs; bkarlk;plitplepSgKa bmkBIkarcUlCa
smaCikRbcaMqaMedayELk R)ak;QlenaHRtUv)anTTYlsal;CacMNUl enAeBlEdllTPaB
nkarRbmUlR)ak;TaMgenaH manPaBR)akdRbCax<s; . RbsinebIR)ak;QlTaMgenaHpl;siTi
[smaCik TTYl)annUvesvakm bkarpSBVpSay EdlRtUv)anpl;kgkMLgeBlsmaCikPaB
bkarTijTMnij-esvakmkgtMlmYyTabCagtMl Edllk;eTA[buKlEdlminEmnCa
smaCik R)ak;QlenaHRtUv)anTTYlsal;tammUldanmYyEdlbgajBIeBlevla lkN
nigtMlnGtRbeyaCn_Edl)anpl; .
18 R)ak;QlBIkarlk;siTiBaNiCkm
R)ak;QlBIkarlk;siTiBaNiCkmGacRKbdNb;elIkarpl;esvakmelIkdMbUg nig Cabn
bnab; htbkrN_ nig RTBskmrUbiyepSgeTot nig cMeNHdwgfI . RsbKaenH
R)ak;QlBIkarlk;siTiRtUv)anTTYlsal;CacMNUl EpktammUldanmYy EdlqHbBaaMg
BIeKalbMNgcMeBaHkarKitR)ak;Ql . xageRkamenH KWCaviFIsasnkarTTYlsal;
R)ak;QlEdl)anmkBIkarlk;siTi
______________________________________________________________________________
k-
karpt;pghtbkrN_ nigRTBskmrUbiyepSgeTot
edayEpkelItMlsmrmnkarlk;RTBskm cMnYnTwkR)ak;RtUv)anTTYlsal;
CacMNUl enAeBlEdlFatunRTBskmTaMgenaHRtUv)anRbKl;dl;d bkmsiTi
RtUv)anepr.
x-
karpl;esvakmdMbUg nigCabnbnab;
R)ak;QlnkareFVIsMviFanFneTAelIkarbnesvakm faetIR)ak;Qlnkarcab;
epImmYyEpk b R)ak;QledayELkmYyepSgeTotenaH RtUv)anTTYlsal;fa
CacMNUlenAeBlEdlesvaRtUv)anpl;. enAeBlEdlR)ak;QledayELkmin
)anRKbdNb;eTAelIcMNaynkarbnesvakm rYmCamYynwgR)ak;cMeNjmYyd
smRsbR)ak;Qlnkarcab;epImmYyEpkenaH
RKbdNb;eTAelIcNay
nkarbnesvakm nig RKb;RKan;kgkarpl;R)ak;cMeNjmYyy:agsmRsb
EpkelIesvakmTaMgenaHEdlRtUv)anBnar nig)anTTYlsal;CacMNUl enAeBl
EdlesvakmRtUv)anpl;beT . kicRBmeRBogsIBIkarlk;siTiBaNiCkm Gacpl;
[Gklk;siTiBaNiCkmkgkarpt;pghtbkrN_ sniFi b RTBskmrUbiyepSg
eTot sitkgtMlmYyTabCag tMlEdlKitBIGkepSg bsitkgtMlmYyEdlmin
pl;R)ak;cMeNjsmRsb eTAelIkarlk;TaMgenaH . kgkaleTsTaMgenH
R)ak;Qlnkarcab;epImmYyEpkenaH RKb;RKan;kgkarRKbdNb;eTAelIcMNay
Edl)an):an;san
EdlelIsflk;enaHnigpl;nUvR)ak;cMeNjsmRsbmYy
BIkarlk;TaMgenaH RtUv)anBnar nig )anTTYlsal;kgkariybriecTmYy
EdlTMnijenaHTMngCaRtUv)anlk;eTA[GkTijsiTiBaNiCkm . smtulnR)ak;
Qlnkarcab;epImenaH RtUv)anTTYlsal;CacMNUl enAeBlEdlkarGnuvt
nral;esvakmdMbUg nig katBVkicepSgeTot Edl)antMrUvedayGklk;siTi
BaNiCkm dUcCa CMnYykgkareRCIserIsTItaMg bNHbNalbuKlik
pl;hirBab,Tan nigpSBVpSayBaNiCkm RtUv)ansMercCaduMkMPYn .
______________________________________________________________________________
esvakmdMbUg
nigkatBVkicepSg
EdlEcgkgkicRBmeRBoglk;siTi
BaNiCkmGaRsyeTAelIcMnYnnhaglk;TMnijEdl)anEcgkgkicRBmeRBogenaH.
kgkrNIenHsntfa R)ak;QlesvakmdMbUgRtUv)anTTYlsal;CacMNUlsmamaRt
eTAnwgcMnYnhaglk;TMnij EdlesvakmdMbUgRtUv)anbBab;CaduMkMPYn. RbsinebI
R)ak;QldMbUg GacRbmUl)ankgkariybriecTmYy EdlGacbnayeBl)an
nigmanPaBminR)akdRbCa
EdlfaR)ak;QlenaHGacRbmUl)anTaMgGs;
R)ak;QlenaHRtUv)anTTYlsal;eTAtamsac;R)ak;TTYl)anCadMNak;kal.
K-
karbnR)ak;Ql)anmkBIkarlk;siTiBaNiCkm
R)ak;QlEdl)anKitsMrab;kareRbIR)as;nkarbnsiTiBaNiCkm
Edl)anpl;eGayeday kicRBmeRBog b sMrab;esvakmepSgeTot Edl)an
pl;kgkariybriecTnkicRBmeRBog RtUv)anTTYlsal;CaplcMNUl enAeBl
Edlesvakm RtUv)anpl; bsiTiRtUv )aneRbIR)as; .
X- RbtibtikarPak;gar
Caxwmsar RbtibtikarRbEhlCaGacekIteLIgrvagGklk; nig GkTijsiTI
BaNiCkm Tak;TineTAnwgGklk;siTiBaNiCkm EdledIrtYnaTICaPak;garsMrab;
GkTijsiTiBaNiCkm. ]TahrN_ Gklk;siTiBaNiCkm bBaaTijsMPar pt;pg
ehIyerobcMdwkCBaneTA [GkTijsiTiBaNiCkm edayminKitR)ak;cMeNj .
RbtibtikarEbbenH minbNal [mancMNUleT .
19 R)ak;Ql)anmkBIkarGPivDn_nkarpas;breRKOgTn;
R)ak;Ql)anmkBIkarGPivDn_nkarpas;breRKOgTn;
RtUv)anTTYlsal;CacMNUl
edayEpkeTAelIdMNak;kal nkarbBab;karGPivDn_ rYmmankarbBab;esvakm
Edl)anpl; sMrab;esvakmeRkayeBldwkCBan .
______________________________________________________________________________
karR)ak; kMrsad nigPaKlaPnana
20 R)ak;QlGaCJabN nigkMrsad R)ak;QlGaCJabN nig kMrsad
Edl)anbg;sMrab;kareRbIR)as;RTBskmshRKas dUcCayIehaBaNiCkm ):atg; eRKOgTn;

siTicMlgtnI ksarc,ab;edIm nig ExSPaByn CaTUeTARtUv)aneKTTYlsal; edayeyageTAtam
xwmsarnkicRBmeRBog . cMeBaHbBaaCak;Esg
kareRbIR)as;RTBskmshRKasenH
GacGnuvteTAtammUldanefrnGayukalnkicRBmeRBog ]TahrN_ enAeBlEdlGkTTYl
GaCJabNmansiTi kgkareRbIR)as;beckviCasMrab;kariybriecTkMNt;NamYy . Parkicn
siTisMrab;fQlefr bkarFanaEdlminGacsgR)ak;vij eRkamkicRBmeRBogEdlminGac
lubecal)an EdlGac[GkTTYlGaCJabNTajykplRbeyaCn_edayesrIBIsiTiTaMgenaH ehIy
Gkpl;GaCJabNKanenAsl;katBVkic edIm,IGnuvtsiTiTaMgenaH tamxwmsarRbtibtikarxagelIenH
vaKWCakarlk;siTiBaNiCkm . ]TahrN_kicRBmeRBogmYysIBIkarlk;GaCJabNsMrab;kareRbIR)as;
eRKOgTn;ekItmaneLIg enAeBlEdlGklk;GCJabNKankatBVkickgkardwkCBanCabnbnab; .
]TahrN_mYyepSgeTot KWkarpl;siTiedIm,ItaMgBiBNEdlmanlkN CaExSPaBynelITIpSar
EdlGklk;GaCJabN BuMGacRtYtBiniteTAelIGkEckcay nigminrMBwgfaTTYl)ancMNUlbEnm
eToteLIy . kgkrNIEbbenH cMNUlRtUv)anTTYlsal; enAeBlEdl)anlk; . kgkrNIxH
minfaR)ak;QlGaCJabN b R)ak;kMrsad Edl)an mkBIkarpl;siTinwgRtUv)anTTYlykbkGt;
vaKWCaRBwtikarN_ EdlekIteLIgCayfaehtunaeBlGnaKt . kgkrNITaMgenH cMNUlRtUv)an
TTYlsal;EtenAeBlEdlvaTMngfa R)ak;Ql b R)ak;kMrsadEdl)anmkBIkarpl;siTi
RbEhlnwgRtUv)anTTYl EdlCaTUeTA)anTTYlsal;enAeBl EdlRBwtikarN_enaH)anekIteLIg .
______________________________________________________________________________
sg;darKNenykm<Ca 21- rUbiybNbreTs

buBVkfa
sg;darKNenykm<Ca : s>K>k 21 : elIkeLIgBItMrUvkarkarcuHKNeny sMrab;eFVI
karkMNt;bgajBIRbtibtikarN_EdlshRKas)aneFVIeLIgCarUbiybNbreTs . vaCakartMrUv
karmYyenAkgc,ab;nRBHraCaNacRkkm<CaEdlfa r)aykarN_hirBavtrbs;RKb;GgPaB
KNeny dUcmanEcgkgc,ab; RtUvEterobcMeLIgedayGnuelamtamsg;darKNeny
GnrCati s>K>G 21 . dUecHehIyeTIb s>K>k 21 enHmandak;bBalnUvral;kfaxN
Bak;BnTaMgLaymanEcgenAkgsg;darKNenyGnrCati : s>K>G 21 . sg;darenHRtUv)an
erobcM[BisarEfmeTot edaymanrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_
sg;darenHenAkgRbeTskm<Ca .
shRKasmYyGaceFVIskmPaBEdlTak;TgnwgbreTstamviFIBIrEbb . vaGacmanRbtibtiukar
edayeRbIrUbiybNbreTs b manRbtibtikarenAbreTs . edIm,IrYmbBalnUvRbtibtikar
eRbIrUbiybNbreTs nig RbtibtikarenAbreTsenAkgr)aykarN_hirBavtrbs;shRKasmYy
RbtibtikarnanaRtUvbgaj edayeRbIrUbiybNEdlshRKaseRbIkgkarraykarN_ ehIy
r)aykarN_hirBavtrbs;RbtibtikarenAbreTsenaH kRtUv)anbrmkeRbIrUbiybN Edl
shRKasRtUveRbIkgkarraykarN_pgEdr .
bBaacMbgenAkgKNenyTak;TgnwgRbtibtikarCarUbiybNbreTs nig RbtibtikarenAbreTs
KwshRKasRtUvsMercfa RtUveRbIGRtabrR)ak;mYyNa ehIyRtUvTTYlsal;EbbNa enAkg
r)aykarN_hirBavtnUvplb:HBal;EpkhirBavt EdlbNalmkBIbMErbMrYlGRtabrR)ak;nana .
RbtibtikareRbIrUbiybNbreTsRtUv)ankt;Rta edayykmkeRbIGRtabrR)ak;CaFrmankgfEdl
RbtibtikarenaHekIteLIg b TaMgGRtaEdlRbhak;RbEhlnwgGRtaBit . ]TahrN_ sIBI
RbtibtikarrUbiybNbreTsrYmman karTij b lk;TMnijEdlmankarTUTat;R)ak;CarUbiybN
breTs b kMcICarUbiybNbreTs . rUbiybNbreTsEdlCaRTBskm b RTBGkmrUbiyvt
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rbs;shRKas RtUv)anbredayeRbIGRtaenAfbiTkariybriecTtaragtulkar . ]TahrN_

nFatuCarUbiyvt mandUcCa sac;R)ak; KNnIRtUvTTYlryeBlxIbEvg nig KNnIRtUv
bg;ryeBlxIbEvg . FatuEdluminEmnCarUbiyvt mandUcCa RTBskmGcltEdlRtUv
bneFVIkarbredayeRbIGRtaedImenAfEdlTij .
PaBxusKaenAkgFatuCarUbiyvtEdlbNalmkBIkarbrR)ak; RtUv)anTTYlsal;CacMNUl
enAeBl EdlPaBxusKaenaHekIteLIg .
KgkrNIEdlmanPaBxusKaxagelIekIteLIg eTAelIFatuCarUbiyvtGnrRkumhunmYyenaHKWCa
EpkmYynkarbNak;TunsuTenAkgGgPaBbreTsmYy PaBxusKaTaMgenH kRtUv)andak;bBal
enAkgRTBmas;rYmrbs;Gkkan;kab;PaKhunpgEdr .
sg;darenH bgajBIPaBxusKarvagGgPaBbreTs EdlmanlkNsVyyt nig Rbtibtikar
enAbreTsEdlRKan;EtCaEpkmYynRbtibtikarrbs;shRKasEdleFVIkarraykarN_ .
cMeBaHshRKasbreTssVyytnana RTBskm nig RTBGkm RtUv)anbredayeRbIGRta
enAfbiTkariybriecTtaragtulkar ehIyr)aykarN_lTplRtUv)anbr edayeRbIGRta
brR)ak;BitR)akd ehIycMENkPaBxusKaEdlekIeLIgBIkarbrR)ak; RtUv)anykeTAbBal
edaypal;kgRTBmas;rbs;Gkkan;kab;PaKhun .
TINaEdlmanRbtibtikarbreTs KWCaEpkmYynRbtibtikarrbs;shRKas EdleFVIkar
raykarN_BIRbtibtikar nig smtulnRbtibtikarbreTsenaH RtUvedIrtamviFanKNenyEt
mYydUcKa ehIyRkumhunemRtUvEtGnuvteTAtamkaleTsRsedogKaenHEdr . Rbtibtikar
nana RtUv)ankt;RtaedayGnuvteTAtamGRtaCaFrman enAfEdlRbtibtikarN_enaHekIteLIg
bGRtaEdlRbhak;RbEhlnwgGRtaBit . RTBskm b RTBGkmCarUbiyvtRtUv)anbr
edayeRbIGRtaenAfbiTkariybriecTrbs;taragtulkar ehIycMENkFatuminEmnCarUbiyvt
RtUv)anbredayeRbI GRtaedImenAfEdlTij .
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kMNt;bgajEdl)antMrUveGayeFIV rYmmanPaBxusKaGRtabrR)ak;suT Edl)andak;bBal

enAkgcMeNj b xatsuT nig RTBmas;rbs;Gkkan;kab;PaKhun edayeFVIkarsMrYleTAtam
smtuledIm nig cugRKa . kgkrNIEdlrUbiybNsMrab;karraykarN_ minEmnCaluyerol
ExreT shRKasRtUv)aneGayeFVIkMNt;bgajBI ehtuplEdlnaMeGaymanPaBxusKaenH .
sg;edarenHeRbIvaksB : shRKas : KWsMedAeTAelIRKb;GgPaBKNenyTaMgGs; EdlRtUv
)antMrUveGayerobcMr)ay karN_hirBavt edayGnuelamtamsg;darKNenykm<CaenH .
: sg;darenHminRtUv)anGnuvteTAelIGVIEdlminmanlkNCasarvneLIy :
visalPaB
1> sg;darenHRtUv)anykeTAGnuvt
k kgkarkt;RtaKNenysMrab;RbtibtikarrUbiybNbreTs
x kgkarbrr)aykarN_hirBavtnRbtibtikarenAbreTs EdlRtUv)anbBal
kgr)aykarN_hirBavtrbs;shRKas tamrykareRbIviFIsaRsrYmKa sma
maRtrYmKa nig tamviFIsaRsRTBmas; .
2> sg;darenHmincgledaycMnUvrUbiybNEdlshRKaseRbIedIm,IbgajnUvr)aykarN_
hirBavtrbs;xnenaHeLIy . eTaHCaya:genHkI shRKasmYyCaTUeTAeRbIR)as;nUvR)ak;
erolExr . RbsinebIshRKaseRbIrUbiybNepSgBIenH sg;darenHtMrUveGayman
kMNt;bgajnUv mUlehtuEdlnaMeGayeRbIrUbiybNenaH . sg;darenHktMrUveGayman
kMNt;bgajnUvmUlehtuEdlnaMeGaymankarpas;brrUbiybN sMrab;eFVIkarraykarN_
pgEdr .
3> sg;darenHminmanEcgTak;Tg nwgkarEdlshRKaseRbIrUbiybNmYyepSgBIrUbiybN
sMrab;eFVIkarraykarN_ edIm,IeFVIkarraykarN__eLIgvijnUvr)aykarN_hirBavtrbs;xn
RbeyaCn_edIm,ICakargayRsYldl;GkeRbIR)as;EdlTMlab;CamYynwgrUbiybNfIenH b
edIm,IehtuplRbhak;RbEhlenH .
4> sg;darenHminmanEcgTak;TgnwgkarbgajenAkgr)aykarN_clnasac;R)ak;nclna
sac;R)ak;TaMgLayNaEdlekItecjmkBIRbtibtikarrUbiybNbreTs nigkarbrn
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clnasac;R)ak;nananRbtibtikarenAbreTseLIy
r)aykarN_clnasac;R)ak; .
sUmemIlsg;darEdlEcgGMBI
niymny
5> vaksBdUcxageRkamRtUv)aneRbIkgsg;darenH edaymanGtnybBaak;dUcteTA
RbtibtikarenAbreTs KWCaRkuhu]btmFnmYy jatism<n GaCIvkmrYmKa bsaxarbs;
shRKasEdleFVIkarraykarN_ ehIyEdl)aneFVIskmPaB b )aneFIGaCIvmenAkg
TItaMgrbs;xnenAkgRbeTsmYyeRkABIRbeTsrbs;shRKasEdleFVIkarraykarN_ .
GgPaBbreTs KWCaRbtibtikarenAbreTsmYy EdlmanskmPaBBMuEmnCaEpkmYy
nRbtibtikarrbs;shRKasEdleFVIkarraykarN_ .
rUbiybNsMrab;karraykarN_ KWCarUbiybNEdlRtUv)aneRbIenAkgkarbgajnUvr)ay
karN_hirBavt .
rUbiybNbreTs KWCarUbiybNepSgBIrUbiybNsMrab;karraykarN_rbs;shRKas .
GRtabrR)ak; KWCaGnu)atsMrab;karepaHbrrvagrUbiybNBIr .
KWCaPaBxusKaEdlekIteLIgedaysarEtkareRbIrUbiybN
PaBxusKakarbrR)ak;
sMrab;karraykarN_ ehIyeRbIGRtabrR)ak;epSgKa edIm,IeFVIkarraykarN_nUvrUbiybN
breTsEdlmancMnYnktadUcKa .
GRtacugkariybriecT KWCaGRtabrR)ak;enAcMkariybriecTrbs;taragtulkar .
karbNak;TunsuTenAkgGgPaBbreTs KWCaPaKhunrbs;shRKasEdleFVIkar
raykarN_ enAkgRTBskmsuTrbs;shRKasbreTsenaH .
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FatuCarUbiyvt KWCaTwkR)ak;Edlmankgd nig RTBskm nig RTBGkm EdlRtUv

)anTTYl b )anbg;tamcMnYnmYyefr b EdlGackMNt;CaTwkR)ak;)an .
tMlTIpSar KWCatMlmYyEdlRTBskmmYyGacedaHdUr)an bEdlRTBGkmmYyGac
TUTat;)anehIyEdlkaredaHdUr b TUTat;enaHRtUv)aneFVIeLIgrvagRbtibtikarrbs;PaKI
Edlyl;RBmTTYlnigPaKIEdlRbKl;eGay .
karbrrUbiybNbreTs karTTYlsal;dMbUg
6> RbtibtikareRbIrUbiybNbreTsmYy KWCaRbtibtikarmYyEdlRtUv)aneFVIeLIgedayeRbI
rUbiybNbreTs b EdltMrUveGaymankarTUTat;CarUbiybNbreTs rYmTaMgRbtibti
karEdlekIteLIg enAeBlshRKaseFVIskmPaBNamYykgcMeNamskmPaBxag
eRkam
k shRKaseFVIkarTij b lk;nUvTMnij besvakmnanaEdlmantMlKitCa
rUbiybNbreTs
x shRKaseFVIkarxI b eGayxInUvmUlniFienAeBlEdlcMnYnRtUvsg b RtUvTTYl
enaHKitCarUbiybNbreTs
K shRKaskayCaPaKImYyenAkgkicsnabrrUbiybNbreTs Edlkicsna
enaHminTan;)anGnuvtenAeLIy
X ebImindUecaHeTshRKasTij b e)aHbg;ecalRTBskm b Cab;CMBak; b
TUTat;RTBGkmRtUv)aneFVIeLIgCarUbiybNbreTs .
7> enAeBlTTYlsal;dMbUgCarUbiybNsMrab;karraykarN_ shRKasRtUvEteFVIkarkt;Rta
RbtibtikareRbIrUbiybNbreTs edayeRbIGRtabrR)ak;rvagrUbiybNbreTs nigrUbiybN
sMrab;karraykarN_KitcMfEdlRbtibtikarenaHekIteLIg .
8> GRtabrR)ak;enAfEdlRbtibtikarenaHekIteLIg Cajwkjab;RtUv)aneKehAfaCaGRta
kgeBlbrR)ak; . edaysarehtuplkgkarGnuvtCak;Esg GRta)a:n;sanEdl Rbhak;
RbEhlnwgGRtaBitenAfEdlRbtibtikarenaHekIteLIgmYy Cajwkjab;RtUv)anykmk
eRbI]TahrN_dUcCaGRtamFmRbcaMs)ah_ bJ RbcaMExGacRtUv)anykmkeRbIsMrab;
ral;RbtibtikareRbIrUbiybNbreTsnImYy EdlekIteLIgkgkMLgeBlenaH . eTaHCa
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ya:genHkIebIsinCaGRtabrR)ak;eLIgcuHxaMgkareRbIGRtamFmsMrab;kMLgeBlenaHmin
GacTuukcit)aneLIy .
karbrrUbiybNbreTskarraykarN_enAkgkariybriecTtaragtulkarbnbnab;
9> enAkgkariybriecTtaragtulkarnImYy
k FaturUbiyvtCarUbiybNbreTs RtUvEtraykarN_edayeRbIGRtacugkariybriecT
x FatuminEmnrUbiyvt EdlRtUv)ankt;RtatamfedImdMbUgRtUv)anKitCarUbiybN
breTs Edl)anraykarN_edayeRbIGRtabrR)ak; enAfEdlRbtibtikar)anekIteLIg
K FatuminEmnrUbiyvt EdlRtUv)ankt;RtatamtMlTIpSarRtUv)anKitCarUbiybN
breTs Edl)anraykarN_ edayeRbIGRtabrR)ak;EdlmanRsab; enAeBlEdltMl
enaHRtUv)ankMNt; .
]TahrN_sMrab;kfaxNTI 9 cMNuc K
fedImsniFiEdl)anTijtamryRbtibtikarrUbiybNbreTs nwgRtUv)ankMNt;eLIg
edayeRbIrUbiybNsMrab;karraykarN_enAfTij)anenaH . RbsinebIenAeBleRkay
mkvamankarcaM)ac;RtUvEtkt;RtabnytMlsniFi edIm,IeFVIkarqH bBaaMgnUvkarfy
cuHnUvtMlGacTTYlsal;)ansuTenaH vaGacRtUv)ankMNt;edayeRbIrUbiybNbreTs
RbsinebIsniFienaHrMBwgfanwgRtUvlk;enAkgTIpSarbreTs . tMlenaHRtUvEtbr
eTACarUbiybNsMrab;karraykarN_ edayeRbIGRtabrR)ak; EdlmanCaTUeTAenAf
brenaH . enHRKan;EtCabBaaenAkgkarkMNt;eGay)an RtwmRtUvnUvtMlGacTTYl
sal;)anb:ueNaH .
10> shRKasRtUvkMNt;tMlkgbBaIrbs;FatumYyedayGnuelamtamsg;darEdlBak;Bnnana .
]TahrN_ ksarhirBavt nig RTB eragcRk nig htbkrNmYycMnYnGacRtUv
)anvas;EvgKittamtMlTIpSar b tMledImdMbUg . mincMeBaHfatMlkgbBaI enaHRtUv
)ankMNt;tamtMlTIpSar b tMledImdMbUgenaHeLIy cMnYnEdlRtUv)ankMNt;sMrab;
FaturUbiybNbreTs RtUvEtykeTAraykarN_CarUbiybNsMrab;karraykarN_ eday
GnuelameTAtamsg;darenH .
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karbrrUbiybNbreTs karTTYlsal;PaBxusKakarbrR)ak;
11> kfaxNTI 12 dl; 17 EcgGMBIkarkt;RtaKNenyEdltMrUvedaysg;darenH
RtUveFIVeTAtamPaBxusKankarbrR)ak;EdlbNalmkBIRbtibtikarrUbiybNbreTs .
12> sg;darenH minmanEcgGMBIKNenyRTRTg;sMrab;FatueRbIrUbiybNbreTs EdlepSg
BIkarcat;fak;PaBxusKakarbrR)ak; EdlekIteLIgcMeBaHbMNulrUbiybNbreTsEdl
RtUv)aneRbIR)as;CakarRTRTg;nkarbNak;TunsuTkgshRKasbreTseLIy . TidPaB
epSgeTotsIBIKNenyRTRTg; dUcCalkxNsMrab;kareRbIR)as;Kneny RTRTg; nig
lkxNtMrUv sMrab;karTTYlsal;nUvPaBxusKakarbrR)ak; nig GnirnPaBnKneny
RTRTg; EdlmanEcgenAkgsg;darEdlEcgBIksarhirBavt.
13> PaBxusKakarbrR)ak; EdlekIteLIgedaysarkarTUTat;nFaturUbiyvt b edaysar
karraykarN_nUvFaturUbiyvtrbs;shRKasmYy edayeRbIGRtaEdlxusBIGRtaenA
eBlEdlFatuTaMgenaH RtUv)ankt;RtakalBIdMbUgenAkgkariybriecTEtmYy b CaRtUv
)anraykarN_ enAkgr)aykarhirBavtRtUv)anTTYlsal;CacMNUl b CacMNay
kgRKaEdlPaBxusKaekIteLIg elIkElgEtPaBxusKa karbrR)ak;TaMgLayNaEdl
RtUvGnuelamtamkarEcgrbs;kfaxN 15 nig 17 .
14> PaBxusKakarbrR)ak;mYyekIteLIg enAeBlmankarpas;brkgGRtabrR)ak;enAf
ekIteLIg nig GRtaenAfTUTat;nUvFaturUbiyvtNamYy ehIyEdlPaBxusKaTaMgGs;enH
ekIteLIgedaysarman RbtibtikarrUbiybNbreTs . kgkrNIEdlRbtibtikaenaH
RtUvTUTat; enAkgkariybriecTKNenydUcKaEdlva)anekIteLIg ral;PaBxusKa
karbrR)ak;TaMgenHRtUvEt)anTTYlsal;enAkgkariybriecTenaH . b:uEnRbsinebI
RbtibtikarenaHRtUvTUTat;enAkgkariybriecTbnab; PaBxusKakarbrR)ak;Edl)anTTYl
sal;enAkgkariybriecTnImYykgcenaH BieBlEdlRbtibtikarekIteLIgrhUtdl;
eBlTUTat; RtUv)ankMNt;edaykareLIgcuHnGRtabrR)ak;enAkgkariybriecTenaH .
karbrrUbiybNbreTs karTTYlsal;PaBxusKakarbrR)ak;-karbNak;Tun
suTenAkgshRKasbreTs
15> PaBxusKakarbrR)ak;EdlekIteLIgcMeBaHFaturUbiyvtEdl Caxwmsarrbs;va begIt
CaEpknkarbNak;TunsuTmYyenAkgshRKasbreTs RtUvEtcat;fak;CaRTBmas;
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enAkgr)aykarN_hirBavtrbs;shRKas rhUtTal;Etmankare)aHbg;ecalnUvcMnYn
bNak;TunsuTenaH eTIbGacTTYlsal;vaCacMNUl b cMNay edayGnuelameTAtam
kfaxNTI 34 .
16> shRKasmYyGacnwgmanFaturUbiyvtEdlxnnwgTTYl)anBI b RtUvsgeTAeGay
shRKasbreTs . cMeBaHFatuEdlBMumanKMeragnwgeFVIkarTUTat; b EdlRtUvekIteLIg
enAkgGnaKtdxI Caxwmsar KWCakarbEnmelIbbnyBIkarbNak;TunsuTrbs;
shRKasenAkgshRKasbreTs . FaturUbiyvtTaMgenaHGacrYmbBalTaMgKNnIRtUv
TTYlbbMNulryeBlEvg EtminrYmbBalnUvKNnIGtIfiCnRtUvTTYlbRtUvsgeLIy .
17> PaBxusKakarbrR)ak; EdlekIteLIgcMeBaHbMNulCarUbiybNbreTs Edl)ankt;Rta
CakarRTRTg;mYynkarbNak;TunsuTrbs;shRKasenAbreTs RtUvEtcat;fak;CaRTB
mas;enAkgr)aykarN_hirBavtrbs;shRKas rhUtTal;Etmankare)aHbg;ecal
nUvcMnYnbNak;TunsuTenaH eTIbGacTTYlsal;vaCacMNUlbcMNay edayGnuelameTA
tamkfaxNTI 34 .
r)aykarN_hirBavtsMrab;RbtibtikarenAbreTs karcat;fak;Rbtibtikar
enAbreTs
18> viFIsaRsEdl)aneRbIedIm,Ibrr)aykarN_hirBavtrbs;RbtibtikarbreTsmYy GaRsy
elIrebobEdlRbtibtikarEdlRtUv)aneFVIhirBab,Tan nig eFVIskmPaB Tak;Tgnwg
shRKasEdleFVIkarraykarN_ . sMrab;eKalbMNgenH RbtibtikarenAbreTsRtUv
)ancat;fak;Ca } RbtibtikarenAbreTsEdlRKan;EtCaEpkmYyrbs;Rbtibtikarn
shRKaseFVIkarraykarN_ } bCa } shRKasbreTsnana } edayELk .
19> RbtibtikarenAbreTs EdlCaEpkmYynRbtibtikarrbs;shRKaseFVIkarraykarN_
eFVIskmPaBhak;dUcCaxnRKan;Et CavibulkmnRbtibtikarrbs;shRKas eFVIkar
raykarN_b:ueNaH . ]TahrN_ RbtibtikarbreTsenaHRKan;EteFVIkarlk;TMnijEdl
naMcUlmkBIshRKaseFVIkaraykarN_ ehIyeFVIkarbEgVrcMNUlBIkarlk;enaHeTAeGay
shRKaseFVIkarraykaN_vij . kgkrNIEbbenH bMErbMrYlGRtabrR)ak;rvagrUbiybN
breTs nig rUbiybNnRbeTsEdlRbtibtikarenaHekItmaneLIg manplb:HBal;
esIrEtPam eTAelIclnasac;R)ak;Edl)anmkBIRbtibtikarrbs;shRKas EdleFVI
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karraykarN_ . dUecHeyIgeXIjfa bMErbMrYlGRtabrR)ak;CH\TiBlelIFaturUbiyvt

nImYy Edlkan;kab;edayRbtibtikarenAbreTs CaCagelItMlbNak;TunsuTelI
RbtibtikarenaHrbs;shRKaseFVIkarraykarN_ .
20> pyeTAvij shRKasbreTsmYy KWCashRKasEdleFVIkMeNIneLIgnUvsac;R)ak; nig
FaturUbiyvtepSgeTot EdlekItmanCacMNayedm,IbegItcMNUl ehIyRbEhlCa
GaceFVIkarxIbul edayPaKeRcInRtUv)aneFVIeLIgedayeRbIrUbiybNkgRsukrbs;xn .
shRKasbreTsenH kGaceFVIRbtibtikaredayeRbIrUbiybNbreTsnana edayrYmTaMg
eRbIrUbiybNRtUv)aneRbIR)as; edIm,IeFVIkarraykarN_pgEdr . enAeBlmanbMErbMrYl
GRtabrR)ak;rvagrUbiybNeRbIedIm,IeFVIr)aykarN_ nig rUbiybNkgRsukenaH nwgKan
b mantictYcnUvplb:HBal;edaypal;elIclnasac;R)ak; naeBlbcb,n b eBlGnaKt
EdlekItecjmkBIRbtibtikarrbs;shRKasbreTs b TaMgshRKaseFVIkarraykaN_.
bMErbMrYlGRtabr R)ak;CH\TiBldl;tMlbNak;TunsuTrbs;shRKas EdleFIVkar
raykarN_ enAkgshRKasbreTs CaCagelIFaturUbiyvt b FatuminEmnrUbiyvt
nImYyEdlkan;kab;edayshRKasbreTsenaH.
21> xageRkamKWCasBaacglbgajfaRbtibtikarenAbreTsmYyKWCaGgPaBbreTs Ca
CagRbtibtikarenAbreTs EdlRKan;EtCaEpkmYynRbtibtikarrbs;shRKas EdleFVI
karraykarN_enaH
k kgeBlEdlshRKasEdleFVIkarraykarN_GacRKb;RKgnUvRbtibtikarenA
breTs)an skmPaBnananRbtibtikarenaHRtUv)aneFVIeLIg edayman
kMritsVyPaBmYyRKb;RKan; EdlekItecjBIshRKaseFVIkarraykarN_ .
x RbtibtikarCamYynwgshRKasEdleFVIkarraykarN_ BMuEmnCasmamaRtx<s;
mYyn skmPaBnananRbtibtikarenAbreTsenaHeLIy .
K skmPaBnananRbtibtikarenAbreTsenaH RtUv)aneFVIhirBab,TanPaKeRcIn
edayRbtibtikarpal;xnrbs;vabedaykMcIkgRsuk CaCagedayshRKaseFVI
karraykarN_ .
X tMlBlkm vtFatu nig smasFatuepSgnplitpl b esvakmrbs;
RbtibtikarenAbreTsenaH mYyPaKFMRtUv)anbg;bTUTat;CarUbiybNkgRsuk
CaCagCarUbiybNsMrab;karraykarN_ .
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g karlk;rbs;RbtibtikarenAbreTsenaH PaKeRcIneRbIrUbiybNepSgeToteRkA
BIrUbiybNsMrab;karraykarN_ .
c clnasac;R)ak;rbs;shRKaseFVIkarraykarN_ minTTYlplb:HBal;edaypal;
BIskmPaBRbcaMfnRbtibtikarenAbreTsenaHeLIy .
22> karcat;fak;EdlRtwmRtUvsMrab;RbtibtikarnImYy CaeKalkarN_ GacRtUv)ankMNt;
eLIgedayeRbIBtmanBitEdlTak;TgnwgsBaacglbgajxagelI . enAkgkrNImYy
cMnYn karcat;fak;RbtibtikarenAbreTs TaMgCashRKasbreTsbTaMgCaRbtibtikar
EdlRKan;EtCaEpkmYyrbs;shRKaseFVIkarraykarN_ Gacnwgminmanc,as;las;ehIy
eBlenaH karvinicyKWmanPaBcaM)ac;Nas;edIm,Icat;fak;eGay)anRtwmRtUv .
23> karsMerccugeRkayEdlCakarcat;fak; RtUvEtQrelImUldanxwmsarnTMnak;TMngRbcaM
fCak;EsgrvagRkumhunem nig shRKasbreTs CaCagelITMnak;TMngCapvkarrbs;
vaTaMgBIr .
r)aykarN_hirBavtnRbtibtikarenAbreTs RbtibtikarenAbreTsEdlCa
EpknRbtibtikarN_rbs;shRKaseFVIkarraykarN_
24> r)aykarN_hirBavt RbtibtikarenAbreTsmYyEdlCaEpknRbtibtikarrbs;shRKas
eFVIkarraykarN_ RtUv)anbredayeRbIsg;darenH nig nitiviFIenAkgkfaxN 6 dl; 17
KWsntdUcCaRbtibtikarenAbreTsenaH KWCaRbtibtikarrbs;shRKaseFVIkarraykarN_
pal;dUecaHEdr .
25> Fatudac;KanImYyenAkgr)aykarN_hirBavtRbtibtikarbreTsdUcxagelI RtUv)anbr
edayhak;dUcCa Rbtibtikarrbs;vaRtUv)aneFVIeLIgedayshRKaseFVIkarraykarN_
dUecaHEdr . fedIm nigcMNayrMls;rbs; RTB eragcRk nightbkrN_
RtUvbredayeRbIGRtabrR)ak;enAfTij RTBskmenaH b RbsinebIRTBskmenaH
RtUv)ankt;RtatamtMlTIpSar RtUveRbIGRtaEdlmanRsab;enAfnkarkMNt;tMlnUv
RTBenaH . fedImsniFiRtUv)anbredayeRbIGRtabrR)ak;EdlmanRsab; enAfEdl
fedImenaH)anekIteLIg . tMlGacRsg;)anvij b tMlGacTTYlsal;)ann
RTBskmmYy Edl)anbredayeRbIGRtabrR)ak;EdlmanRsab; enAeBlEdltMl
GacRsg;)an b tMlGacTTYlsal;)ansuTenaHRtUv)ankMNt; . ]TahrN_
_____________________________________________________________________
enAeBlEdltMlGacTTYlsal;)ansuTrbs;FatusniFimYy RtUv)ankMNt;edayeRbI
rUbiybNbreTs tMlenaHRtUv)anbredayeRbIGRtabrR)ak; enAfEdltMlTTYlsal;
)ansuTenaHRtUv)ankMNt; . dUecH GRtaEdl)anykmkeRbI CaTUeTAKWCaGRta
cugkariybriecT . karEktMrUvGactMrUveGayman edIm,IbnytMlkgbBaIrbs;RTBskm
mYy enAkgr)aykarN_hirBavtrbs;shRKaseFVIkarraykarN_ eGaymkenARtwm
tMlGacRsg;)anvijbtMlGacTTYlsal;)ansuTrbs;va ebIeTaHCaenAeBlkarEktMrUv
EbbenaH mincaM)ac;eGaymanenA kgr)aykarN_hirBavtrbs;RbtibtikarenAbreTs
keday . CaCMerIs karEktMrUvenAkgr)aykarN_hirBavtnRbtibtikar enAbreTs
GaccaM)ac;RtUvkt;RtabRBaas; enAkgr)aykarN_hirBavtrbs;shRKas eFVIkar
raykarN_ .
26> EdaysarehtuplnanakgkarGnuvtn_ GRtaEdlRbhak;RbEhlnwgGRtaBitenAf
EdlRbtibtikarekItman Cajwkjab;RtUv)anykmkeRbI ]TahrN_ dUcCaGRtamFm
RbcaMs)ah_bRbcaMEx EdlGacRtUv)aneRbIsMrab;RKb;Rbtibtikar eRbIrUbiybNbreTs
nimYyEdlekIteLIg enAkgkariybriecTenaH . b:uEn RbsinebIGRtabrR)ak;
eLIgcuHxaMg kareRbIGRtamFmsMrab;kariybriecTmYy kminGacTukcit)anEdr .
r)aykarN_hirBavtnRbtibtikarenAbreTs shRKasbreTs
27> enAkugkarbrr)aykarN_hirBavtrbs;shRKasbreTsmYy edIm,IbBalr)aykarN_
enaHmkkgr)aykarN_rbs;xn shRKasraykarN_RtUveRbInitiviFIrbs;xn
k RTBskm nig RTBGkm TaMgrUbiyvt nig minEmnrUbiyvtrbs;shRKas
breTs RtUv)anbredayeRbIGRtaenAcugkariybriecT .
x FatucMNUl nig cMNayrbs;shRKasbreTs RtUv)anbredayeRbIGRta
brR)ak;enAfEdlRbtibtikarekIteLIg elIkElgEteBlEdlshRKasbreTs
enaHeFVIkarraykarN_eday eRbIrUbiybNrbs;esdkicmYyEdlman GtiprNa
elatepaH ehIyEdlkgkrNIEbbenH FatucMNUl nig cMNayRtUvEtbreday
eRbIGRtaenAcugkariybriecT .
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28>
29>
30>
31>
K ral;PaBxus;KakarbrR)ak;EdlekItman RtUvEtcat;fak;CaRTBmas; rhUtTal;Et

mankare)aHbg;ecal nUvtMlbNak;TunsuTrbs;xn enAkgshRKas
breTsenaH .
edaysarehtuplkgkarGnuvtCak;Esg GRtaEdlRbhak;RbEhlnwgGRtaBitmYy
dUcCa GRtamFmRbcaMkariybriecT Cajwkjab;RtUv)anykmkeRbIedIm,IbrFatucMNUl
nig cMNayrbs;RbtibtikarenAbreTs .
karbrr)aykarN_hirBavtnhRKasbreTs nwgnaMeGaymankarTTYlsal;nUvPaBxus
KabrR)ak;EdlekIteLIgBI
k karbrFatucMNUl nigcMNay edayeRbIGRtabrR)ak;enAf RbtibtikarekIteLIg
nigRTBskm nigRTBGkmEdleRbIGRtabrR)ak; enAcugkariybriecT .
x karbrtMlbNak;TunsuTedImRKaenAkgshRKasbreTs edayeRbIGRtabr
R)ak;xusKanwgGRtaEdlykmkeRbIkgkarraykarN_ kalBIdMbUg .
K bMErbMrYlnananUvRTBmas;enAkgshRKasbreTs .
PaBxusKakarbrR)ak;TaMgenH minRtUv)anTTYlsal;CacMNUl b cMNaysMrab;
kariybriecTeLIy eRBaHbMErbMrYlGRtabrR)ak;mantictYc b Kanplb:HBal;edaypal;
elIclnasac;R)ak;naeBlbcb,n b GnaKtEdlekItecjmk TaMgBIRbtibtikarrbs;
shRKasbreTs b TaMgelIshRKaseFVIkarraykarN_ . enAeBlshRKas
breTsRtUv)anrYmbBalKa b:uEnminRtUv)ankan;kab;CakmsiTiTaMgRsugenaH PaBxus
KakarbrR)ak;bnekItBIkarbur nig RbeyaCnGb,PaKRtUv)anEbgEck ehIyRtUv
raykarNnUvRbeyaCnGb,PaKmYyEpkeTot eTAkgtaragtulkarrYm.
tMlekreQaHCMnYjEdlekIteLIgenAeBlmankarTijnUv shRKasbreTsmYynigral;
karEktMrUvelItMlTIpSarenAkgbBaIKNenyrbs;RTBskm b RTBGkm TaMgLay
EdlekItmanBIkarTijshRKasbreTsenaH RtUv)ancat;TukCaRTBskm nig RTB
Gkmrbs;shRKasbreTs ehIyRtUv)anbredayeRbIGRtabrR)ak; enAcugkariybriecT
edayGnuelamtamkfaxN 27 .
kgkarbBalnUvr)aykarN_hirBavtrbs;shRKasbreTs eTAkgr)aykarN_shRKas
eFVIkarraykarN_TaMgenaH RtUveFVIeTAtamnitiviFIFmtasIBIkarrYmKa nig RbtibtikarGnr
Rkumrbs;Rkumhun ]btmFnmYy sUmemIlsg;darEdlEcgGMBIr)aykarN_hirBavt
_____________________________________________________________________
rYmKa nig Kneny sMrab;karbNak;TunkgRkumhun]btmFn . eTaHCay:agenHkI

PaBxusKakarbrR)ak; EdlekIteLIgcMeBaHFaturUbiyvtGnrRkum ebIeTaHCaryeBl
xIkIbEvgkI minGacRtUv)anlubbM)at;ecalCamYynwgcMnYnEdlRtUv KaEdlekIteLIg
BIsmtulGnrRkumepSgeTot)aneLIy BIeRBaHfaFaturUbiyvtTaMgenaH tMNageGay
karsRkcitkgkarbrrUbiybN mYyeGayeTACarUbiybNmYyeTot ehIypl;eGay
shRKaseFVIkarraykarN_ TTYlnUvcMeNj bxatEdlbNalmkBIkareLIgcuHn
rUbiybNTaMgenH . GaRsyehutenHenAkgr)aykarN_hirBavtrYmKarbs;shRKas
eFVIkarraykarN_shRKas
RtUvbnTTYlsal;nUvPaBxusKakarbrR)ak;EbbenHfaCacMNUl b cMNay b RbsinebI
PaBxusKaenaHekIteLIgedaysarEtsanPaBdUc)anerobrab;kgkfaxN 15 PaBxusKa
enaHRtUv)ancat;fak;CaRTBmas; rhUtTal;Etmankare)aHbg;ecalnUvkarbNak;TunsuT
BIshRKasbreTs .
32> enAeBlEdlr)aykarN_hirBavtrbs;shRKasbreTsmYy RtUv)anerobcMeLIgeday
eRbIkalbriecTnkarraykarN_xusBIrbs;shRKas EdleFVIkarraykarN_kgeKalbMNg
rYmbBal r)aykarN_rbs;xn eTAkg r)aykarN_rbs;shRKas EdleFVI karraykarN_ .
shRKasbreTsCajwkjab;eFVIkarerobcMr)aykarN_eGayRtUv kalbriecTCamYy
nwgshRKas EdleFVIkarraykarN_ . RbsinebIminGacGnuvt EbbenH)ansg;darEdl
EcgGMBIr)aykarN_hirBavtrYmKa nig KNenysMrab;karbNak;TunkgRkumhun]btm
FnGnuBaat eGayeRbIr)aykarN_Edl)anerobcMeLIgenAkalbriecTxusBIshRKas
eFVIkarraykarN_enaH RbsinebIPaBxusKaminelIsBIbIEx . enAkgkrNIEbbenH
RTBskm nig RTBGkmrbs;shRKasbreTs RtUv)anbredayeRbIGRtabrR)ak;
enAkariybriecTtaragtulkar rbs;shRKasbreTsenaH . karEktMrUvRtUv)aneFIVeLIg
tamkarKYr RbsinebIGRtabrR)ak;mankareLIgcuHxaMgKitrhUtmkRtwmkariybriecTtarag
tulkarrbs;shRKaseFVIkarraykarN_ edayGnuelameTAtamsg;darEdlEcgGMBI
r)aykarN_hirBavtrYmKa nig KNenysMrab;karbNak;TunkgRkumhun]btmFn .
33> r)aykarN_hirBavtrbs;shRKasbreTs EdleFVIkarraykarN_edayeRbIGRtabrR)ak;
rbs;esdkicmYyEdlmanGtiprNaelatepaH GRtaGtiprNakgkMLgeBlbIqaM
RbEhlnwg 100 PaKrybx<s;Cag RtUv)anykmkeFVIkarbgajeLIgvijcMeBaH
_____________________________________________________________________
plb:HBal;nkarERbRbYlf munnwgRtUv)anbr eGayeTACarUbyi bNsMrab;raykarN_rbs;

shRKasEdleFVIkarraykarN_ .
r)aykarN_hirBavtnRbtibtikarbreTskare)aHbg;ecalnUvshRKasbreTs
34> enAeBle)aHbg;ecalnUvshRKasbreTsmYy cMnYnbUkbnnPaBxusKakarbrR)ak;
Edl)anBnar nig EdlTak;TinnwgPaBxusKakarbrR)ak;rbs;shRKasbreTs
RtUv)anTTYlsal;Ca cMNUl b cMNayenAkgkariybriecTdUcKa EdltMlelIs b
xVHelIkare)aHbg;ecalRtUv)anTTYlsal; .
35> shRKasmYyGace)aHbg;ecalnUvRbeyaCn_rbs;xn EdlmanenAkgshRKasbreTs
tamrykarlk; karCMrHbBaI b karTUTat;sgvijnUvmUlFnCahun b edaykar
e)aHbg;ecalnUvEpkxH b TaMgmUlrbs;GgPaBenaH . karbg;PaKlaPGacnaMeGay
ekItmankare)aHbg;ecal EtenAeBlEdlvabNaleGaymanCacMNUlnkarbNak;
TunenaHEtb:ueNaH . enAkgkrNInkare)aHbg;ecal edayEpk manEtEpkCasmamaRt
PaKhuEdlBak;BnnwgPaBxusKakarbR)ak;bUkbnb:ueNaH EdlRtUvbBaleTAkgtMl
elIs b xVHEdlbNalmkBIkare)aHbg;ecalenaH. karkt;RtabnytMlkgbBaI
rbs;shRKasbreTsmYy BuMEmnCakare)aHbg;ecaledayEpkrbs;shRKasenaH
eLIy . GaRsyehtuenH KancMENkNamYynkarcMeNj b xat BnarEdlbNal
mkBIkarbrR)ak; RtUv)anTTYlsal;enAeBlmankarkt;RtabnytMlenaHeLIy .
r)aykarN_hirBavtnRbtibtikarenAbreTs karpas;bkarcat;fak;Rbtibtikar
enAbreTs
36> enAeBlmankarpas;brcMNat;fak;nRbtibtikarenAbreTsmYy nItiviFIkgkarbrEdl
RtUvykmkeRbIsMrab;cMNat;fak;fIRtUvEteRbIcab;taMgBIfnkarpas;brcMNat;fak;enaH .
37> karpas;brEbbEpn EdlshRKasenAbreTsmYy RtUv)aneFVIhirBab,Tan nig
RbtibtikarEdlBak;BneTAnwgshRKaseFVIkarraykarN_ GacnwgnaMeGaymankarEkERb
nUvcMNat;fak;nRbtibtikarenAbreTsenaH . enAeBlEdlRbtibtikarbreTsEdldMbUg
RKan;EtCaEpkmYynRbtibtikarrbs;shRKaseFVIkarraykarN_ RtUv)ancat;fak;eLIgvij
CashRKasbreTs PaBxusKakarbrR)ak;EdlekIteLIgcMeBaH karbrFatuminEmn
_____________________________________________________________________
rUbiyvtenAfnkarcat;fak;eLIgvijenaH RtUv)ancat;CaRTBmas; . enAeBlEdl

shRKasbreTsmYy RtUv)ancat;fak;CaRbtibtikarenAbreTsmYy EdlRKan;EtCaEpk
mYynRbtibtikarrbs;shRKas eFVIkarraykarN_cMnYnEdl)anbrrYcehIycMeBaH
FatuminEmnrUbiyvtenAfnkarcat;fak;eLIgvij RtUvcat;TukCafedImdMbUgsMrab;Fatu
TaMgenaH enAkgkariybriecTEdlkarcat;fak;eLIgvij RtUv)aneFVIeLIg nig kariybriecT
bnab;mkEdr . PaBxusKakarbrR)ak; EdlRtUv)anBnarminRtUv)anTTYlsal;
CacMNUlbcMNayeT rhUtTal;Etmankar e)aHbg;ecalnRbtibtikarenAbreTsenaH .
bMErbMrYlRKb;RbePTelIGRtabrR)ak;breTs plb:HBal;elIBndarbNalmk
BIPaBxusKakarbrR)ak;
38> cMeNj b xatEdlekItmkBIRbtibtikarrUbiybNbreTs nigPaBxusKakarbrR)ak;
EdlekItmkBIkarbrnUvr)aykarN_hirBavtrbs;RbtibtikarbreTs Gacnwgmanpl
b:HBal;EpkBndar Edl)ankt;RtaedayGnuelamtamsg;darEdlEcgBIBnelI
R)ak;cMNUl.
bMErbMrYlRKb;RbePTelIGRtabrR)ak;breTs karkMNt;bgaj
39> shRKasmYyRtUveFVIkMNt;bgajdUcxageRkam
k cMnYnnPaBxusKakarbrR)ak; eday)andak;bBaleTAkugcMeNj b xatsuT
kgkariybriecT .
X PaBxusKakarbrR)ak;suTEdlRtUv)ancat;fak;CaRTBmas; edayshRKasRtUv
eFVIkMNt;bgajenHCasmasFatumYydac;edayELkrbs;RTBmas; nig karEk
sMrYlnUvcMnYnrbs;PaBxusKakarbrR)ak;enaH enAedIm nig cugRKa .
40> enAeBlEdlrUbiybNEdleRbIsMrab;raykarN_ BMuEmnCaluyerolkm<Ca shRKasRtUv
eFVIkarkMNt;bgajnUvehtuplEdlnaMeGayeRbIrUbiyvtepSgenaH . ehtuplEdlnaM
eGaymankarpas;brnanakgkareRbIR)as;rUbiybNsMrab;karraykarN_ kRtUvEteFVIkar
kMNt;bgajpgEdr .
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41> eBlmankarEkERbcMNat;fak;rbs;RbtibtikarsMxan;NamYyenAbreTs shRKasmYy

RtUveFVIkMNt;bgajnUv
k lkNnkarEkERbcMNat;fak;enaH
x ehtuplnkarEkERb
K plb:HBal;nkarEkERbcMNat;fak;eTAelIRTBmas;rbs;Gkkan;kab;PaKhun
X plb:HBal;elIR)ak;cMeNj bxatsuTsMrab;kariybriecTmunnImYy Edl)an
bgajfa mankarEkERbenaHekIteLIgenAedImkariybriecTEdlRtUv)anykmkbgaj
dMbUgbMput .
42> shRKasmYyRtUveFVIkMNt;bgajnUvplb:HBal;elIFaturUbiyvtCarUbiybNbreTs b
enAelIr)aykarN_hirBavtrbs;Rbtibtikar enAbreTsnkarbMErbMrYlmYynGRtabr
R)ak; EdlekIteLIgeRkaykariybriecTtaragtulkar RbsinebIbMErbMrYlenaHmanPaB
sMxan;rhUtfa karmin)aneFVIkMNt;bgajGacCH\TiBldl;smtPaBrbs;GkeRbIR)as;
r)aykarN_hirBavtedIm,IeFIVkarvaytMlnigsMercciteGay)anRtwmRtUv .
43> kareFVIkMNt;bgajkRtUv)anCMrujpgEdr sMrab;eKalneya)ayRKb;RKghaniPy
rUbiybNbreTsrbs;shRKas.
bMErbMrYlRKb;RbePTelIGRtabrR)ak;breTs bBatiGnrkal
44> elIkElgEtcMnYnminGacRtUv)ankMNt;edayehtupl)an enAkgkaselIkTImYyEdl
shRKasykmkeRbInUvsg;darenH shRKasRtUvEtcat;fak;dac;edayELk nig eFVIkMNt;
bgajnUvsmtulbUkbnedImRKanPaBxusKakarbrR)ak; EdlRtUv)anBnar nig )ancat;
fak;CaRTBmas;enAkgkariybriecTmun .
fcUlCaFrman
45> sg;darKNenykm<CaenH cUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavt
nral;GgPaBhirBavtTaMGs;cab;epIm>>>>>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> .
GgPaBhirBavtEdlmankarGnuvtn_mun RtUv)anTTYlkarKaMRT nig elITwkcit .
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sg;darKNenykm<Ca 24
karbgajnanaBIPaKIEdl)anBak;Bn
buBVkfa
sg;darKNenykm<CaenH s>K>k 24 elIkeLIgBItMrUvkarsMrab;karbgajBI
Rbtibtikar nig smtulrbs;PaKIEdl)anBak;Bn . enHKWCatMrUvkarmYy enAkgc,ab;n
RBHraCaNacRkkm<CaEdlfa r)aykarN_hirBavtrbs;RKb;GgkarKNeny dUcmanEcg
kgc,ab; RtUvEterobcMeLIgedayGnuelameTAtamsg;darKNenyGnrCati s>K>G 24 .
EhtudUecHehIyeTIb s>K>k24enH mandak;bBalnUvral;;kfaxNBak;BnTaMgLay Edlman
EcgenAkgsg;darKNenyGnrCati s>K>G 24 . sg;darenHRtUv)anerobcMeGayBisar
EfmeTot eday)anrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_sg;darenH
enAkgRbeTskm<Ca.
PaKInanaRtUv)ancat;TukfamankarBak;Bn RbsinebIPaKImYymanlTPaBeFVIkarRKb;RKg
RKb;RKgrYmKabman\TiBlxaMgeTAelIPaKIdTbksitenAkgkarRKb;RKg karRKb;RKgrYm bkrg
nUv\TiBlxaMgBIPaKIdT .
RbtibtikarPaKIBak;BnmYyekIteLIg enAeBlEdlmankareprFnFan b katBVkicrvag
PaKIBak;Bn edayminKitfa etIeKKittMlbkGt;. RbtibtikarrvagPaKIBak;Bn KWCaTUeTA
RtUv)anKitKUreTAtammUldanfEdlkMNt;edayPaKInana . b:uEn edaysarPaKIGacman
kMritnPaBbt;EbnenAkgkarkMNt;tMl karbgaj)antMrUveGayeFVIeLIgcMeBaHRbtibtikar nig
smtulrbs;PaKIEdl)anBak;Bn .
]TahrN_nRbtibtikarrbs;PaKIBak;BnrYmman Rbtibtikarrvag k Rkumhunem nig
Rkumhun]btmkFnrbs;xn x saxabuRtsm<nnRkumhunemrYm K Rkumhun]btmkFn nig
X shRKasmYy nig mas;rbs;va GkRKb;RKgbksmaCiiknRKYsarCitsiTrbs;BYkeK.
karbgajenAkgr)aykarNhirBavtEdl)antMrUvedaysg;darenH rYmmanr)aykarN_
BisarnlaPkar Edl)anTTYledaynaykrbs;shRKasmYy nig cMNaynanarbs;
shRKasRtUvmankarbgajBIral;RbtibtikarrvagnayknImYy nig shRKas rYmTaMgR)ak;kMcI
pgEdr .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr243
karbgajBIRbtibtikarrbs;
PaKIEdl)anBak;BnTaMgGs;RtUvEtmanPaBRKb;RKan;
kgkarpl;nUvkaryl;dwgGMBITMhMRbtibtikar nig cMnYnenAsl; nig eKalneya)aykMNt;tMl.
TMnak;TMngPaKIEdl)anBak;Bn
EdlmankarRKb;RKgRtUv)anbgajedayminKitfa
etImanRbtibbtikarvagPaKIEdl)anBak;Bnnana b kGt; .
sg;darenHeRbIvaksB :shRKas :sMedAeTAelIRKb;sabnKNenyTaMgGs; EdlRtUv
)antMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH .
: sg;darenHminRtUv)anGnuvteTAelIGVIEdlminmanlkNCasarvneLIy :
visalPaB
1> sg;darenHRtUv)aneRbITak;TgCamYynwgPaKIBak;Bnnana nig Rbtibtikarrvag shRKas
EdlraykarN_ nig PaKIBak;Bnrbs;va. lkNtMrUvnsg;darenHeRbIcMeBaHr)aykarN_
hirBavtrbs;shRKas EdlraykarN_nImYy.
2> sg;darenHeRbIcMeBaHEtTMnak;TMngPaKIBak;BnEdl)anBiBNnaenAkgkfaxN 3 ehIy
EdlRtUv)anEksMrYledaykfaxN 6.
3> sg;darenHTak;TgEtCamYynwgTMnak;TMngPaKIBak;BnEdl)anBiBNnakgcMNuc k
dl;cMNuc g xageRkam
k shRKasEdltamryGnrkarImYy b eRcInedaypal; b edayRbeyal
RKb;RKg b RtUv)anRKb;RKgeday b sitenAeRkamkarRKb;RkgrYmCamYy
nwgshRKasEdlraykarN_ . enHrYmman Rkumhunem Rkumhun]btmkFn
nig saxaRkumhun ]btmkFn .
x jatism<n
K buKlEdlkan;kab;edaypal; b edayRbeyalnUvplRbeyaCn_kgkar
kan;kab;GMNactamry e)aHeqatrbs;shRKas EdlraykarN_Edlpl;
eGayBYkeKnUv\TiBlxaMgeTAelIshRKas nig smaCikCitsiTnRKYsar
buKlenaH .
X buKlikRKb;RKgsMxan;enaHKWCa mnusSTaMgLayEdlmansiTiGMNac nig kar
TTYlxusRtUvcMeBaHkareFVIEpnkar kardwknaM nig RKb;RKgskmPaBrbs;
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shRKas EdlraykarN_edayrYmman nayk nig naymRnIrbs;Rkumhun nig

smaCikRKYsarCitsiTrbs;buKlTaMgenaH .
g shRKasEdlmanplRbeyaCn_mYyPaKFM kgkarkan;kab;GMNac tamry
e)aHeqatEdl)ankan;kab;edaypal; b edayRbeyaledaymnusSNamYy
dUcman EcgenAkgcMNuc K b X bkbuKlEdlGaceRbIR)as;\TiBlxaMg
rbs;xn)an . enHrYmman shRKasEdlkan;kab;eday nayk b
kGkkan;kab;PaKhunsMxan; nshRKasEdlraykarN_ nig shRKas
EdlmansmaCikRKb;RKgsMxan; enAkgshRKasEdlraykarN_.
enAkgkarBicarNaBITMnak;TMngPaKIBak;Bn EdlGacekItmannImYy RtUvepat
karykcitTukdak;eTAelIGtnynkarTMnak;TMng ehIyminEmnEtelITMrg;
Ktiyutib:ueNaHeT.
4> enAkgsg;darenHmintMrUveGaymankarbgajcMeBaHRbtibtikar
k rbs;Rkumhun enAkgr)aykarN_hirBavtrYmKa
x enAkgr)aykarN_hirBavt rbs;Rkumhunem enAeBlEdlRtUv)anbeBaj b
e)aHBumpSaynUvr)aykarN_hirBavtrYmKa.
K enAkgr)aykarN_hirBavtrbs;Rkumhun]btmkFn Edlkan;kab;TaMgRsug
RbsinebIRkumhunem)anbegIteLIgenAkgRbeTsdUcKa nig pl;r)aykarN_
hirBavtrYmKaenAkgRbeTsenaH .
X enAkgr)aykarN_hirBavtrbs;shRKasrd
EdlmanRbtibtikarCamYy
shRKasrdepSgeTot.
niymny
5> becksBxageRkamKWRtUv)aneRbIenAkgsg;darenH edaymanbBaak;GtnyCak;lak;
dUcxageRkam
PaKIBak;Bn PaKITaMgLayEdl)ancat;Tukfa CaPaKIBak;BnRbsinebIPaKImYyman
lTPaBRKb;RkgPaKIepSgeTot b man\TiBlxaMgeTAelIPaKIepSgeTot kgkarsMerccit
xaghirBavt nig xagRbtibtikar .
_____________________________________________________________________
6>
RbtibtikarPaKIBak;Bn KWCakareprnUvFnFan bkatBVkicrvagPaKIBak;Bnnana

edayminKit faetIKittMl bGt;enaHeT.
karRKb;RKg KWCakmsiTiTTYl)antamrykumhun]btmFnedaypal; b eday
Rbeyal EdlmaneRcInCagmYyPaKBIrenAkgGMNac EdlTTYl)anBIkare)aHeqat
rbs;shRKas bkCaplRbeyaCn_mYyPaKFMenAkgGMNac EdlTTYl)anBIkar
e)aHeqat nig GMNacedIm,IdwknaM EpkeTAtamlknik b kicRbmeRBogeTAtam
eKalneya)ayhirBavt nigRbtibtikarrbs;GkRKb;RKgshRKas.
\TiBlxaMg tameKalbMNgnsg;darenH KWCakarcUlrYmenAkgkarsMerccit
eKalneya)ayhirBavt nig Rbtibtikarrbs;shRKas b:uEnminEmnRKb;RKg
eKalneya)ayTaMgenaHeT . \TiBlxaMgGacRtUv)aneRbIkgrebobCaeRcIn CaFmta
RtUv)anGnuvttamrytMNag enAkgRkumRbwkSaPi)al ]TahrN_ dUcCa tamrykar
cUlrYmenAkgdMeNIrkareFVI eKalneya)ay RbtibtikarGnrRkumhun karbreTAvijeTA
mknUvbuKlikRKb;RKgbkarBwgEpkeTAelIBtmanbeckeTs .
\TiBlxaMgGac
bgIt)antamrykmsiTielIPaKhuntamlknik b tamkicRbmeRBog . CamYy
nwgkmsiTiPaKhun \TiBlxaMgKWCaGMNacedIm,IcUlrYm enAkgsMerccitxageKal
neya)ayhirBavtrbs;vinieyaKin b:uEnminmankarRKb;RKgeTAelIeKalneya)ay
TaMgenaHeT .
GkRKb;RKg KWCamnusSEdlTTYlxusRtUvedIm,IsMerceKaledArbs; ehIyshRKas
CaGkEdlmansiTiGMNackgkarbegIteKalneya)ay nig eFVIkarsMerccitedIm,I
sMerceKaledAenaH. CaFmta GkRKb;RKgrYmmansmaCikRkumRbwkSaPi)al GKnayk
GKnaykrg naykTTYlbnkxagEpksMxan; dUcCa Epklk; Epkrd)al b Epk
hirBavt nig smaCikepSgeTotEdlmanmuxgarRbhak;RbEhlKa kgkarbegIt
eKalneya)ay .
smaCikRKYsarCitsiT KWBuk may kUn bgbnRbus bgbnRsI CIdUnCIta ecA kyRsI
kyRbus mIgBU GuRbus GuRsI Edl)anrMBwgfanwgman\TiBl bRtUv)anTTYl\TiBl
edaymnusSTaMgenaH enAkgkarR)aRsyTak;TgCamYynwgshRKas.
enAkgbribTnsg;darenH xageRkamenHRtUv)ancat;TukfaminEmnCaPaKI Bak;Bn
_____________________________________________________________________
k RkumhunBIrEdlRKan;EtmannaykrYmKa eTaHbICamankfaxN 3 cMNuc X

dl; g xagelIkeday b:uEnvacaM)ac;edIm,IBicarNaBIlTPaB nig edIm,IvaytMl
BIPvnIyPaB EdlnaykGacmanlTPaBCH\TiBldl;eKalneya)ayrbs;Rkumhun
TaMgBIr enAkgkarR)aRsyeTAvijeTAmkrbs;BYkeK.
x 1 Gkpl;hirBavt
2 shCIBBaNiCkm
3 RkumhunsaFarN
4 naykdan nigPak;garrdaPi)al
enAkgkarR)aRsyFmtarbs;BYkeKCamYynwgshRKas EdlTak;TgEtnwgkarR)aRsy
enaH eTaHbICaBYkeKGacTb;nUvesrIPaBnskmPaBrbs;shRKasmYy b kcUlrYm
enAkg dMeNIrkareFVIesckIsMerccit
K GtifiCn Gkpt;pg; Gklk;siTiBiess GkEbgEck b Pak;garTUeTAmak;
EdlshRKasmanRbtibtikarCamYykgTMhMGaCIvkmFmmYy EdlRKan;EtTak;Tg
nwgkarBwgEpkxagesdkic.
bBaaEdlTak;TgnwgPaKIBak;Bn
7> TMnak;TMngPaKIEdl)anBak;BnKWCalkNBiessFmtarbs;BaNiCkm nig GaCIvkm .
]TahrN_ shRKasCaerOyeFVIskmPaBedayELk tamryRkumhun]btmkFn b
jatism<n ehIynigTTYl)annUvRbeyaCn_enAkgshRKasdTeTot cMeBaHkarvinieyaK
b cMeBaHehtupleFIVBaNiCkm EdlmansmamaRtRKb;RKan; EdlRkumhunvinieyaK
GacRKb;RKgbeRbI\TiBlxaMgrbs;xn enAkgkarsMerccitxaghirBavt nig Rbtibtikar
rbs;vinieyaKinrbs;xn.
8> TMnak;TMngPaKIBak;BnmYyGacb:HBal;dl;sanPaBhirBavt nig lTplBIRbtibtikar
rbs;shRKasEdlraykarN_ . PaKIBak;BnGaceFVIRbtibtikar EdlPaKIminEmn
CaPaKIBak;BnminGaceFVI)an . dUcKaenHEdr RbtibtikarrvagPaKIBak;Bn Gacminman
karb:HBal; edaycMnYnmYydUcKa EdlCaRbtibtikarrvagPaKIminEmnCaPaKIBak;Bn .
_____________________________________________________________________
9>
10>
11>
12>
13>
14>
lTplRbtibtikar nig sanPaBhirBavtrbs;shRKasmYyGacrgnUv\TiBleday

TMnak;TMngPaKIBak;Bn eTaHbICaRbtibtikarrbs;PaKIBak;BnminekIteLIgeTenaH .
GaTiPaBdtUcnTMnak;TmngenH GacRKb;RKan;dl;karCH\TiBldl;Rbtibtikarrbs;
shRKasEdlraykarN_ CamYynwgPaKIdTeTot . ]TahrN_ Rkumhun
]btmkFnmYy GacbBab;TMnak;TMngCamYynwgdKUBaNiCkm enAeBlEdlRkumhunem
TijykRkumhun]btmkFnmYy EdleFVIBaNiCkmdUcdKUrBImunEdr . CaCMerIs
PaKImYy GacbBab;mineFVIskmPaBedaysarEtman\TiBlxaMgBIGkepSg ]TahrN_
Rkumhun]btmFnmYyGacRtUv)anRkumhunem ENnaMmineGaycUlrYmkgkarRsavRCav
nigkarGPivDn_.
edaysarEtmanplvi)ak enACab;CamYyGkRKb;RKgedIm,IkMNt;kMritn\TiBlEdl
minnaMeGaymanRbtibtikar sg;darenH mintMrUveGaymankarbgajnUvkMrit\TiBl
EbbenHeT.
karTTYlsal;KnenynkareprFnFanmYy KWCaFmta)anEpkelItMl Edl)anRBm
eRBog rvag PaKITaMgGs; . rvagPaKIEdlmin)anBak;Bn tMlKWCatMlFmta .
PaKIBak;BnGacmankMritnPaBbt;Ebn enAkgdMeNIrkarkMNt;f EdlPaBbt;EbnenH
minmanCamYynwgPaKIEdlmin)anBak;BnenaHeT.
maneRbIviFIsaRsmYycMnYnedIm,IkMNt;fRbtibtikarrvagPaKIEdl)anBak;Bnnana .
viFImYykgkarkMNt;tMlsMrab;RbtibtikarrvagPaKIEdl)anBak;Bn KweRbIviFIsaRstMl
eRbobeFob EdlminGacRKb;RKg)an EdlkMNt;tMledayeyageTAelITMnij
eRbobeFob Edl)anlk;enAkgTIpSar EdlGaceRbobeFob)ankglkNesdkic
eTAeGayGkTij EdlKankarBak;BnCamYynwgGklk; . enAeBlEdlTMnij b
esvakmRtUv)anpl;kgrUbPaBRbtibtikarPaKIEdl_anBak;Bn nig kglkxNEdl
Tak;TgnwgrUbPaBenHEdr KWmanPaBRbhak;RbEhleTAnwg RbtibtikarBaNiCkm
FmtaenaH viFIsaRsenHCajwkjab;RtUv)aneRbI . viFIsaRsenHkRtUv)aneRbICa
jwkjab;sMrab;kMNt;esahuyhirBavtpgEdr.
enAeBlEdlTMnijRtUv)anepr rvagPaKIEdl)anBak;Bn muneBllk;eTAeGayPaKI
kraCmYy viFIsaRskMNt;tMllk;bnRtUv)aneRbIjwkjab; . kabnybnytMl
lk;bn edaykMritcMeNjplEdltMNageGaycMnYnmYy EdlGklk;bnEsVgrk
_____________________________________________________________________
edIm,IsarcMNayrbs;eK nig begIteGaymancMeNjsmrm edIm,IeGay)andl;

tMlepreGayGklk;bn . vamanbBaankarvinicyenAkgkarkMNt;sMNgEdl
smrmcMeBaHkarcUlrYmcMENkrbs;Gklk;bn enAkgdMeNIrkar . viFIsaRsenH
KWRtUv)aneRbIR)as;sMrab;kareprnFnFanepSg dUcCasiTinigesvakm.
15> dMeNaHRsaymYyeTot KWCaviFIsaRstMlbUkbEnm
EdlEsVgrkedIm,IbEnmkMrit
cMeNjelIfrbs;Gkpt;pg; . PaBlM)akGacnwgmaneLIgkgkarkMNt; TaMg
smasFatuf nig kMritcMeNjelIfedIm . kgcMeNamsg;dar EdlGacCYykgkar
kMNt;tMlepr KwplEdlGaceRbobeFob)an enAkg]sSahkmRbhak;RbEhl
BIplrbrbBIplmUlFnEdl)aneRbIR)as; .
16 CYnkaltMlnRbtibtikarrbs;PaKIEdl)anBak;Bn
minRtUv)ankMNt;eTAtam
viFIsaRsNamYy Edl)anBiBNnaenAkgkfaxN 13 dl; 15 xagelIeT .
CYnkalminmantMlNaEdlRtU)aneLIy dUcenAkg ]TahrN_nkarpl;eGay
eday\tKitfnesvakmRKb;RKg nig karBRgIknUv\NTanbMNul EdlminKit
karR)ak; .
17
CYnkalRbtibtikarnwgminekIteLIgeT RbsinebITMnak;TMngmin)anekItman . ]TahrN_

RkumhunmYyEdl)anlk;mYyPaKFMnplitkmrbs;va eTAeGayRkumhuemrbs;xntam
tMlEdlTMngCa minGacrk)annUvGtifiCnCMnYseT RbsinebIRkumhunemmin)anTij
TMnijBIxneTenaH.
karbgaj
18> RtUveFIVkarbgajBIRbtibtikarCamYynwgnaykrbs;shRKasmYy CaBiessBIlaPkar
nig karxIrbs;nayk edaysarEtlkN fiduciary nkarBak;Bnrbs;nayk
CamYynwgshRKas .
Karbgaj cMeBaHnaykCarYmman
- R)ak;ebovtSdul
- esahuy
- cMNayepSgeTotdUcCakarpl;pHsak;enA nig plRbeyaCn_Cavt
_____________________________________________________________________
sMrab;naykmak; RtUveFIVkarbgajBIRbtibtikarTaMgGs;CamYynwgshRKas
rYmTaMgkarxIpg . karbgajRtUvrYmbBalTaMgRbtibtikarenAkgkarbriecT nig
TaMgr)aykarN_BisarnsmtulenAedImRKa nig enAcugRKa ehIyRtUvbBal
TaMgeQaHrbs;naykmak;EdlBak;BnpgEdr .
19> CabEnmsg;dar EdlEcgBIkarbgajnUvr)aykarN_hirBavttMrUveGaymankarbgaj
BIlkN nig cMnYnRtYvsg nig cMnYnEdlRtUvTTYlBIRkumhunBak;BnEdlCajatism<n
nig PaKIEdl)anBak;Bnnana . cMeBaHsg;darEdlEcgBIr)aykarN_hirBavtrYm nig
KNenysMrab;karvinieyaKenAkg
Rkumhun]btmFntMrUveGaymankarbgaj
nUvbBaInkumhun]btmkFnsMxan; . sg;dar EdlEcgBIcMeNj b xatsuTkgRKa
kMhusCamUldan nig karpas;breKalneya)ayKNeny tMrUveGaymankarbgaj
nUvFatuBiess nig Faturbs;cMNUl nig cMNayenAkgcMeNj b xatBIskmPaB
FmtaEdlmandUcCa TMhM lkN b karekIteLIgEdlkarbgajrbs;va EdlBak;Bn
eTAnwgBnl;BIkarGnuvtn_rbs;shRKassMrab;kariybriecT.
20> xageRkamenH KWCa]TahrN_nsanPaBEdlRbtibtikarrbs;PaKIEdl)anBak;Bn
EdlGacnaMeGaymankarbgaj edayshRKasEdlraykarN_ enAkgkariybriecT
EdlkarbgajenHrgnUv\TiBlBI
- karTij b karlk;TMnij sMerc b minTan;sMerc
- karTij b karlk;nUvRTB nig RTBskmepSg
- karpl; b karTTYlnUvesvakmnana
- karerobcMCaTIPak;gar
- karerobcMCYl
- kareprnkarRsavRCav nig karGPivDn_
- kicRBmeRBogGCJabN
- hirBavt EdlrYmmankMcI nig karpl;RTBmas;Casac;R)ak; bCavt
- rbs;Fana nig rbs;bBaaM
- kicsnaRKb;RKg.
21> TMnak;TMngPaKIEdl)anBak;Bn EdlmankarRKb;RKg RtUv)anbgaj edayminKitBIfa
etImanRbtibtikarrvagPaKIEdl)anBak;Bn bkGt;.
_____________________________________________________________________
22> edIm,IeGayGkGanr)aykarN_hirBavt begIt)anCaKMnitGMBIplb:HBal;nTMnak;TMng

PaKIEdl)anBak;Bn eTAelIshRKasEdlraykarN_ vaCakarsmRsbNas;kgkareFVI
karbgajBITMnak;TMngPaKIEdl)anBak;Bn EdlmankarRKb;RKg edayminKitfa
etImanRbtibtikarrvagPaKIEdl)anBak;Bn b kGt;.
23> RbsinebImanRbtibtikarrvagPaKIEdl)anBak;Bn shRKasEdlraykarN_ RtUvbgaj
BIlkNnTMnak;TMngPaKIEdl)anBak;Bn kdUcCaRbePTnRbtibtikar nig smas
FatunRbtibtikar EdlcaM)ac;sMrab;eGaymankaryl;dwgnUvr)aykarN_hirBavt .
24> smasFatunRbtibtikar EdlcaM)ac;sMrab;karyl;dwgnUvr)aykarN_hirBavt CaFmta
rYmman
k karbBaak;R)ab;BITMhMRbtibtikarCacMnYn b CasmamaRtsmRsb
x cMnYn b smamaRtsmRsbnFatuenAsl;
K eKalneya)aykMNt;tMl.
25> FatuEdlmanlkNRbhak;RbEhlGacRtUv)anbgajCasrub elIkElgEtenAeBl
Edlkarbgajdac;edayELkmYy mankarcaM)ac;sMrab;yl;dwg BIplb:HBal;nRbti
btikarPaKIEdl)anBak;BnenAelIr)aykarN_hirBavtrbs;shRKasEdlraykarN_ .
26> karbgajBIRbtibtikarrvagsmaCiknRkumKW mincaM)ac;eFIV enAkgr)aykarN_hirBavt
rYmKaeT BIeRBaHr)aykarN_hirBavtrYmKa bgajBtmanGMBIRkumhunem nig Rkumhun
]btmkFnEdlCashRKasraykarN_EtmYy . RbtibtikarCamYynigshRKas
jatism<n EdlerobcMeTAtamviFIsaRsRTBmas; minRtUv)anlb;ecjeT nig dUecH
ehIytMrUveGaymankarbgajdac;edayELkfa CaRbtibtikarPaKIEdl)anBak;Bn .
fcUlCaFrman
27> sg;darKNenykm<CaenH cUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavt
nral;GgPaBKNenyTaMgGs; cab;epImBI>>>>>>>>>>>beRkay>>>>>>>>>>>>. GgPaBhirBavt
EdlmakarGnuvtn_munnwgTTYl)annUvkarKaMRT nig elIkTwkcit.
_____________________________________________________________________
sg;darKNenykm<Ca 25 - KNenysMrab;vinieyaK
buBVbkfa
sg;darKNenykm<Ca : s>K>k 25 : elIkeLIgBIkarGnuvtn_ nig tMrUvkarkarbgajnKNeny
sMrab;karvinieyaK . enHKWCatMrUvkarmYyenAkgc,ab;nRBHraCaNacRkkm<CaEdlfa r)aykarN_
hirBavtrbs;RKb;GgPaBKNenyTaMgGs; dUcmanEcgkgc,ab; RtUvEterobcMeLIgedayGnuelam
eTAtamsg;darKNenyGnrCati : s>K>k 25 : . dUcecHehIyeTIb s>K>k 25 enHmandak;bBal
nUvral;kfaxNEdlBak;BnTaMgLay EdlmanEcgenAkgsg;darGnrCati :s>K>G 25 : . sg;darenHRtUv
)anerobcMeGayBisaEfmeTot eday)anbBalTaMgksaredImsMxan; nig karENnaMnkarGnuvtn_
sg;darenHenAkgRbrTskm<Ca.
mUldanRKwHnKNenysMrab;vinieyaKGaRsyfaetIvinieyaKTaMgenaHCakarvinieyaKryeBlxI bJryeBlEvg .
k,nc,ab;BiessRtUv)anGnuvtn_sMrab;kMNt;tMlkarvinieyaKEdl)aneprBIkarvinieyaKryeBlxIeTACa
ryeBlEvg bJ keprBIkarvinieyaKry eBlEvg eTACaryeBlxIvij.
karvinieyaKryeBlxI RtUv)anGnuvteTAtamTaMgtMltamTIpSar bJ tamtMlTabCagrvagfedIm
nigtMlTIpSar. enAeBlEdlGnuvteTAtamtMlTabCagrvagfedIm nig tMlTIpSar tMlkgbBaI
RtUv)ankMNt;edayEpkelImlU danplbRtsrub bJ EpktamkarvinieyaKsrubtamRbePTelImlU danbuKl.
karvinieyaKryeBlEvgRtUv)anGnuvteTAtamtMlTIpSar bJ tamtMlTabCagrvagfedIm nigtMlTIpSar
sMrab;RtFnbNEdlGaclk;enAelITIpSar kMNt;elImUldanplbRt . tMlkgbBaInkarvinieyaK
buKlRtUv)ankat;;bny edIm,ITTYlsal;karFak;cuHntMl CaCagkarminkat;bnyEdlcat;TukCakarFak;
cuHbeNaHGasn . TwkR)ak;nkarkat;bnytMlenH RtUv)anepreTAkg r)aykarN_lTpl.
RTBvinieyaK GacRtUv)anGnuvteTAtamsg;darEdlEcgGMBIRTB eragcRk nig htbkrN_ bJ kGacGnuvt
edayGnuelameTAtamsgd; arenH. cMeBaHkarvinei yaKryeBlxvI ji karpas;br tMlTIpSarKYEtkt;RtacUl
eTAkgr)aykarN_lTpl . karcMeNj bJ karxatnkarlk;vinieyaKnana RtUv)anTTYlsal;kg
r)aykarN_lTpl . enAeBlEdlkarcMeNj bJ karxatEdlTak;TgeTAnwgkarlk;ryeBlxIEdltaMg
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TMBr 252
BImuntMlrbs;va RtUv)ankMNt;tMltammUldanplbRt edayEpktamtMlTabCagrvagfedIm nig

tMlTIpSar karcMeNj bJ xatEdlbNalmkBIkarlk;vinieyaKryeBlxITaMgenHKYEtkMNt;tMleday
Epk elImUldanfedIm.
kardak;bgajRtUv)antMrUvedayeKalneya)ayKNeny Edl)anGnumteGayeRbIsMrab;karkMNt;tMl
nig GnuvtelIkarcMeNj bJ xatEdlbNalmkBIkarlk; vinieyaKtamtMlTIpSarnkar vinieyaK
EdlGacdak;lk;elITIpSar nig lkN
e TAelIkarlk;nkarvinieyaKbJR)ak;ceM Nj Edl)an mkBIkarlk;enaH .
sg;darenHeRbIvakSsB :shRKas : KwsMedAeTAelIRKb;sabnKNenyTaMgGs; EdlRtUv)antMrUveGay
erobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH.
: sg;darenH minRtUv)anGnuvteTAelIGVIEdlminmanlkNCasarvneLIy :
visalPaB
1 - sg;darenHRtUv)anGnuvtsMrab;karkt;Rta nigkardak;bgaj nkarvinieyaK.
2 - sg;darminBak;Bnnwg
k- mUldansMrab;TTYlsal;karR)ak; kMrsad PaKlaP nig cMNUlBIkarCYlelIkarvinieyaK
sUmemIlsg;darEdlEcgBIcMNUl
x- karvinieyaKenAkgRkumhun]btmkFn sUmemIlsgdarEdlTak;Tg nigr)aykarN_hirBavtrYm
nigKNenysMrab;karvinieyaK enAkgRkumhun]btmkFn.
K- karvinieyaKenAkgsaxajatism<n
X- karvinieyaKenAkgRkumhunGaCIvkmrYmKa
g- kri_eQaH )a:tg; yIehaBaNiCkm nig RTBRsedogdTeTot sUmemIlsg;darEdl
Tak;TgeTAnwgRTBsmGrUbiy
c- karCYlEpkhirBavtu
q- karvinieyaKeTAelIEpnkarcUlnivtn_ nigshRKasFanara:b;rgCIvit
___________________________________________________________________________
TMBr 253
niymny
3- becksBxageRkamRtUv)aneRbIkgsgdarenH EdlmanbBaak;GtnyCak;lak;; dUcxageRkam
karvinieyaK KWCaRTBsmmYyEdlkan;kab;edayshRKasmYysMrab;begInRTBtamry karEckcay
dUcCa karR)ak; kMrsaEd PaKlaPNigcMNUlBIkarCYl sMrab;begInmUlFnbJGtRbeyaCn_epSgeTot
cMeBaHshRKasvinieyaKdUcCaRTBEdl)anTTYltamryTMnak;TMngBaNiCkm . sniFiEdl)anEcgkg
sg;darEdlTak;TgnwgsniFi EdlvaminEmnCakarvinieyaK . RTB eragcRk nig htbkrN_
minEmnRTBvinieyaK vaminEmnCakarvinieyaKeT .
karvinieyaKryeBlxI KWCakarvinieyaKmYyEdlmanlkNCaeRscsMrab;lk;EdlmanbMNgkan;kab;Tuk
minelIsBImYyqaM .
karvinieyaKryeBlEvg KWCakarvinieyaKEdlminEmnCakarvineyaKryeBlxI.
RTBvinieyaK KWCakavinieyaKeTAelIdIFI b GaKarEdlminRtUv)ankan;kab; edIm,IeRbIR)as;eday
shRKasvinieyaK b shRKasdTeTot EdlenAkgRkumdUcKa EdlCashRKasvinieyaK.
tMlsmRsb KWCacMnYnTwkR)ak;EdlRTBskmGacRtUv)anedaHdUrrvagGkTij EdlbMNgnigyl;dwg
nigGklk;EdlmanbMNg nigyl;dwgkgeKalbMNgmYyEdlmanRbtibtikaredaHdUrKa.
tMlTIpSar KWCacMnYnTwkR)ak;EdlGacTTYl)anBIkarlk;nkarvinieyaKenAelIskmPaBTIpSar .
EdlGaclk;)an mannyfatMlTIpSarEdlmanenAelIskmPaBTIpSar bsnsSn_myY cMnnY EdleFIeV Gay
GacKNnatMlTIpSar)an.
TMrg;karnkarnkarvinieyaK
4- shRKasRKb;RkgkarvinieyaKcMeBaHehtuplepSgCaeRcIn . cMeBaHshRKasmYycMnYn
skmPaBvinieyaKCasarFatumYyya:gsMxan;sMrab;Rbtibtikar nig karvaytMlnkarGnuvtn_
rbs;shRKaseTAelImyY EpkFMbTaMgRsugeTAelIlTplraykarN_nsmPaBenaH . shRKas
xHrkSakarvinieyaKTunBaNiCkmedIm,IGnuvtTMnak;TMng nigBaNiCkmbedIm,IbegItGtRbeyaCn_
BaNiCkm.
5- karvinieyaKmYycMnYnRtUv)anbgajedayviBaabnbRt bksarepSgeTotEdlmantMlkar
vinieyaKxHmin)anbgajksarTaMgenaHeT . lkNnkarvinieyaKmYyGacmanbMNulEdl
min EmnCabMNulBaNiCkmryeBlxIbEvgeT. vabgajBI cMnYnTwkR)ak;EdlCMBak;GkvinieyaK
nigTTYlbnkkarR)ak;ma:geTotGacmancMENkmYyenAkgRbtibtikarshRKas dUcCaPaKhun
mUlFn . karvinieyaKPaKeRcInbgajBIsiTihirBavt b:uEnkarvinieyaKxHCakarvinieyaKrUbiy
___________________________________________________________________________
TMBr 254
dUcCakar vinieyaKeTAelIdIFI b GaKar nigkarvinieyaKpal;elI mas eBRC b rbs;epSgeTot

EdlGaclk;elITIpSar)an.
6- sMrab;karvinieyaKmYycMnYnTIpSarrbs;FatumYyGac ekItmanluHRtaEttMlTIpSarGacRtUv)an
begIt. sMrab;karvinieyaKEbbenH tMlTIpSar KWCakarcglbgajBItMlsmrm. cMeBaHkarvinieyaK
dTeTot skmPaBTIpSarminGacekItmanenaH meFa)ayepSgeTotRtUv)anykmkeRbIedIm,IkN
M t;tMl
smrm.
karcat;fak;nkarvinieyaK
7- shRKasKYEtbgajkarvinieyaKryeBlxIfaCaRTBGkm nig karvinieyaKryeBlEvgfa
CaRTBskmryeBlEvg.
8- shRKasPaKeRcInbgajtaragtulkarrbs;xn edayEjkRTBskmGkmecjBIRTBskm
ryeBlEvg ehIyedaykarvinieyaKryeBlxIenH RtUv)anrYmbBaleTAkg bBaIRTBskmGkm .
tamkarBitkarvinieyaKEdlGacdak;lk;enAelITIpSar)anEdlRtUvrkSaTukGs;kariybriecTcaM)ac;
RtUvcat;fak;fa CakarvinieyaKryeBlxI .
9- karvinieyaKRtUv)anrkSaTukedIm,IkarBar sMrbsMrYl b bnGaCIvkmEdlmanRsab; b TMnak;TMng
BaNiCkmCaTUeTAehAfakarvinieyaKBaNiCkm . karvinieyaK EbbenHRtUv)aneFVIeLIgkgeKal
bMNgEdlfa vaGacCaRbPBsac;R)ak;bEnm ehIyGaRsyehtuenH karvinieyaKTaMgenHRtUv
)ancat;fak;fa CakarvinieyaKryeBlEvg . karvinieyaKepSgeTotdUcCa RTBvinieyaKkg
bMNgrkSaTuksMrab;ryeBleRcInqaM edIm,IbegItR)ak; cMNUl nig cMeNjEpkmUlFn . dUecH
karvinieyaKEbbenH RtUv)ancat;fak;faCaRTBskmryeBlEvg eTaHbICavaRbEhlCaGac
lk;enAelITIpSar)ankeday .
10- shRKasmYycMnYn dUcCaFnaKar GacRtUv)antMrUvedayc,ab; edIm,IeRbIKMrUtarag tulkar
CamYyKa rvagRTBskm nig RTBGkm ryeBlEvg . eTaHbICashRKasTaMgenaH
KanbMNglk;RTBskmrbs;xn tamryRbtibtki arbcb ,nkeday kshRKasTaMgenaHCaTUeTA
cat;TukkarvinieyaKrbs;xnfa CaRTBskmEdlmaneKalbMNgnRbtibtikarryeBlxIEdrRbsin
ebIvaCakarcaM)ac; .
___________________________________________________________________________
TMBr 255
11- eTaHbICaya:gNakeday karvinieyaKTunrbs;shRKasxH RtUv)ancat;TukCaRTBskm

ryeBlEvg ]TahrN_ FnaKarmYy)anvinieyaKbNpaKhunenAkgRkumhunrksIuCYl
Gclnvt .
12- dUcenH shRKasPaKeRcIneFVIkarviPaKkarvinieyaK nig cMnYnTwkR)ak;kgbBaIedm,I
eGaydwgfaetIcriklkNnkarvinieyaKTaMgenaHCakarvinieyaKryeBlxI b CakarvinieyaK
ryeBlEvg .
fedImnkarvinieyaK
13- fedImkarvinieyaKTunmYyrYmman esahuycMNayelIkarTij dUcCa esahuysMrab;
QjkNal fQl R)ak;bg;Bn nig kMresvaFnaKar .
14- RbsinebIkarvinieyaKRtUv)anTijkarvinieyaKTaMgmUl b mYyEpkedaye)aHpSaynUv
snwkhun b mUlbRtepSgeTot fedImnkarTijvinieyaKenaH KWCatMlsmrmn
mUlbRtEdl)ane)aHpSay ehIyminEmnCatMlEdlcuHenAelImUlbRtenaHeT .Rbsin
ebIkarvinieyaKRtUv)anvinieyaKedayeFVIkaredaHdUrTaMgRsug b mYyEpkCamYynwgRTB
skmepSgeTotfedIm nkarTijvinieyaKenaHRtUv)ankMNt;edaytMlsmrmnRTB
skmEdl)anedaHdUrenaH . vaCakarsmehtupl kg karBicarNaeTAelItMlsmRsb
nkarvinieyaKEdl)anTij RbsinebItMlsmRsbenaH vamanPstagc,as;las; .
15- karR)ak; kMrsad PaKlaP nig \NeTyTarelIkarCYl EdlTak;TgeTAnwgkar
vinieyaK CaTUeTARtUv)ancat;TukCaR)ak;cMNUlEdl)anmkBIkarvinieyaKenaH . eTaH
Caya:gNakeday kgkaleTsxH plcMNUlEbbenH vatMNageGaykarsarfedIm
mkvijehIyvaminbgajBIEpkmYynplcMNUlenaHeT . ]TahrN_enAeBlEdlkar
R)ak;minTan;)anbg;RtUv)anbgrTukmuneBlTijkarvinieyaKenaH karR)ak;bgrTukenaH
RtUv)andak;bBaleTAkgfedlbg;sMrab;karTijkarvinieyaKenaH . cMNUlkarR)ak;
bnbnab; RtUv)anEbgEckrvagkariybriecTmunkarTij nig eRkaykarTijkarvinieyaK
enaHehIykarR)ak;EdlEbgEckeTAmunkariybriecT TijkarvinieyaKenaHRtUv)andk
ecjBIfedIm . enAeBlEdlPaKlaPnFnbRtRTBmas;RtUv)anRbkasBIR)ak;
cMeNjmunTijkarvinieyaK RtUveFVIkarGnuvtn_ RsedogKaeTAnwgdMeNIrkarEdl)anelIk
eLIgxagelIpgEdr . RbsinebIvaman karlM)akkgkarEbgEckPaKlaPelIkElgEt
___________________________________________________________________________
TMBr 256
manmUldanGCJakNalCaTUeTA PaKlaPRtUvTarRtUv)andkecjBIfedImkarvinieyaK
luHRtaEtPaKlaPenaHmancMnYnEdltMNageGaykarsarEpkmYynfedIm .
16- PaBxusKarvagfedImTij nig tMlelaHnkarvinieyaKEdlmanlkNCamUlbRt
tMlGb,har b buBVlaPnkarTijkarvinieyaK RtUvEteFVIrMelaHedayvinieyaK
kgkariybriecTmYycab;BieBlTijykrhUtdl;kalkMNt;nkarvinieyaKedIm,IeFVIeGay
plcMNUlEdlTTYl)anBIkarvinieyaKenaHmanlMnwg . Gb,har b buBVlaPRtUv)an
cuHxag\NTannKNnIcMNUl hak;bIdUcCacMNUlkarR)ak;Edr ehIyGb,har b buBVlaP
enaHRtUv)anbUkbEnmeTAelI b dkecjBIcMnYnTwkR)ak;enAsl;nmUlbRt . cMnYnTwk
R)ak;enAsl;Edl)anBIkarbUkbEnm b dkecjenaH RtUv)ancat;TukCafedIm .
cMnYncuHkgbBaInkarvinieyaK - karvinieyaKryeBlxI
17- karvinieyaKEdlcat;fak;CaRTBskmryeBlxI RtUv)ankt;RtaenAkgtaragtulkar
edayEpkeTAelI
k- tMlTIpsar
x- tMlTabCagrvagfedIm nig tMlTIpSar
RbsinebIkarvinieyaKryeBlxI RtUv)anbgajenAkgtaragtulkaredayEpkeTAelI
tMlTabCagrvagfedIm nig tMlTIpSar cMnYncuHkgbBaIrtUv)ankMNt;edayEpkelI
mUldansrub b karsrubnkarvinieyaKtamRbePT b mUldanvinieyaKbuKleday
RkumnkarvinieyaK .
18- viFanTUeTAnfedImTabCag nig tMlsuTsaF EdlGaclk;)an KWGacGnuvt)ancMeBaH
karvinieyaK ehIyenAeBlEdlkarvinieyaKryeBlxI CatMlEdlGacedaHdUrelITIpSar
)an tMlkgbBaIKWCatMlTabCag rvagfedIm nig tMlTIpSar . viFIsasnkarkMNt;
tMlkgbBaIenH )anpl;eGaynUvkarRbugRbytCamun cMeBaHcMnYnEdlRtUvdak;bgaj
enAelIr)aykarN_taragtulkar ehIyvaBuMbNal[mankarTTYlsal;plcMeNj
EdlminGacdwgBit enAkgr)aykarN_lTpleLIy . CabEnmral;karekIneLIgxaMg
edaycdntMlPaKhunenAkgTIpSarsk nwgGacpymkvijKWBuMcaM)ac;eFVIkarBicarNa
eLIy BIeRBaHvaRKan;EtCalTpl nCMerIskalbriecTtaragtulkardCak;lak;Na
mYyb:ueNaH .
___________________________________________________________________________
TMBr 257
19- eTaHbICaya:gNakeday BIeRBaHfakarvinieyaKryeBlxI KWCaXaMgRTB EdlGac

lk;)anbktMNageGaysac;R)ak;CMnYsmYyenaH vaGacRtUv)ankMNt;tMleTAtam
tMlsmrm ehIyEdlCaFmta KWkMNt;eTAtamtMlTIpSar. shRKasBMu)an)arm
cMeBaHfedImrbs;FatuTaMenaHeT b:uEneKcg;dwgGMBIsacR)ak; EdlTTYl)anenAeBlEdl
e)aHbg;ecalnUvFatuTaMgenaH. karvinieyaKRtUv)anEjkecjBIsniFi BIeRBaHCaTUeTAeK
Gaclk;vaedayBMumankarRbwgERbgeLIy ehIyma:geTot vaBuMmankargayRsYlEdr
kgkarTTYlsal;R)ak;cMeNjBIkarlk;sniFimunkarlk;RtUv)anFana. edayBMueFIVeGay
xUcplRbeyaCn_dl;GaCIvkmeLIy. ehtudUecH vamankarsmRsbNas;EdlRtUveFIV
r)aykarN_GMBIvaedayeRbItMlTIpSar. elIsBIenH karbgajkarvinieyaKeTAtamkMrit
fedImGaceFIVeGayGkRKb;RKg TTYlsal;cMNUledaykarsMerccitrbs;BYkeKpal;.
BIeRBaHeKGaclk; nig TijvijPam elIkarvinieyaKEdl)aneRCIserIsehIyeKGac
bgajeGayeXIj nUvR)ak;cMNUltamryr)aykarN_lTpl eTaHbICaRbtibtikar
TaMgenHBuMTan;)anpas;brnUvsanPaBesdkicrbs;shRKaskeday.
20- CaTUeTA shRKasmYymankarepatGarmrN_eTAelItMlrYmnplbRtkarvinieyaK
ryeBlxI ehIyBMuEmnCakarvinieyaKnimYyenaHeT BieRBaHkarvinieyaKRtUv)ankan;
kab;CarYmdUcCaXaMgRTBmYyGBawg . edayGnuelameTAtamTsSn enHkarvinieyaK
RtUv)anGnuvteTAtamkMrittMlTabCagrvagTIpSar EdlRtUv)ankMNt;tMledayQrelI
mUldanplbRtrYm b karsrubeTAtamRbePTepSg nkarvinieyaK ehIyBMuEmnQrelI
mUldannkarvinieyaKmak;eLIy.
tMlkgbBaInkarvinieyaK-karvinieyaKryeBlEvg
21- karvinieyaKEdlmankarcat;fak;fa CaRTBskmryeBlEvgRtUv)anbgaj kgtarag
tulkarTaMg
k- fedIm
x- kgkrNImanmUlbRtPaKhunEdlGaclk;)anenAelITIpSar tMlTabCagrvagfedIm
nig tMlTIpSar Edl)ankMNt;edaymUldanFnbRtmYy. tMlkgbBaInkarvinieyaK
ryeBlEvg RtUv)ankat;bnyedIm,ITTYlsal;karFak;cuHEdlminEmnCakarFak;cuH
beNaHGasnnkarvinieyaK karkat;bnyEbbenHRtUv)an kMNt;nigeFVIeLIgcMeBaHkar
vineyaKrbs;buKlmak;.
___________________________________________________________________________
TMBr 258
22- karvinieyaKryeBlEvg CaFmtaRtUv)anGnuvteTAtamkMritfedIm. eTaHbICaya:gNa

kedayenAeBlmankarFak;cuH EdlBMuEmnCakarFak;cuHbeNaHGasn ntMlnkarvinieyaK
ryeBlEvgtMlkgbBaIRtUv)ankat;bnyedIm,ITTYlsal;karFak;cuHenH. snsSn_n
tMlkarvinieyaKmYyGacRtUv)anTTYledayeyageTAtamtMlTIpSarrbs;vaRTBskm
rbs;kavinieyaKniglTplrbs;Rkumhun nig clnasac;R)ak;Edl)anrMBwgTukfa)anmk
BIkarvinieyaK . kMrit nig RbePTnhaniPyrbs;vinieyaKinenAkgRkumhunEdlRtUv
vinieyaKelI kRtUv)aneFVIkarBicarNapgEdr . karkMNt;elIkarEbgEckEdleFVIeLIg
edayRkumhnu EdlRtUv vinei yaKelI b karbBab;edayvinei yaKinGacC\TBi ldl;tMl
Edl)ankMNt;cMeBaHvinieyaKTunenaH .
23- karvinieyaKryeBlEvgCaeRcIn KwmansarsMxan;edayELkBIKa sMrab;shRKas
vinieyaKTun . dUecHCaFmtatMlkgbBaInkarvinieyaKTun ryeBlEvgRtUv)ankMNt;
edaymanmUldanBIFatumYyeTAFatumYyeTot . eTaHbIya:gNa kedaymUlFnbRt
PaKhunelITIpSar Edl)ancat;fak;fa CakarvinieyaKryeBlEvgRbEhlCaRtUv)an
GnuvteTAtamtMlTabCagrvagfedIm nig tMlTIpSarTabCagdUcEdl)ankMNt;
enAelImUldanFnbRt . kgkrNITaMgenHral;karbny nigkarkt;RtabRBaas;nkar
kat;bnyTaMgenaHRtUv)andak;bBal enAkgRTBmas; .
24- karkat;bnyepSg EdlmanlkNminEmnCakarFak;cuHbeNaHGasnntMlkgbBaI
nkarvinieyaKryeBlEvgRtUv)anKitenAkgr)aykaN_lTpl . karbnytMlkgb
bBaIGacRtUv)ankt;RtabRBaas; enAeBlEdlmankarekIneLIgnUvtMlnkarvinieyaK b
RbsinebIBuMmanmUlehtuepSg sMrab;karkat;bnyeTotenaHeT .
tMlkgbBaInkarvinieyaK - RTBvinieyaKTun
25- RTBvinieyaKTunrbs;shRKasmYy GacmanTaMg
k- cat;Tukfa CaRTB edayGnuelameTAtamsg;darEdlEcgGMBI RTB eragcRk nig
htbkrN_
x- cat;Tukfa CakarvinieyaKryeBlEvg edayGnuelameTAtamsg;darenH
26- shRKasxH )ancat;TukRTBvinieyaKepSgfaCakarvinieyaKryeBlEvg ehIy
shRKasdTeTotniymKitnwgdkrMelaHRTBvinieyaK eTAtameKalneya)ayKNeny
___________________________________________________________________________
TMBr 259
nRTB eragcRk nig htbkrN_ edayGnuelameTAtamsg;dar EcgGMBIRTB eragcRk

nig htbkrN_ .
bMlas;brtMlkgbBaInkarvinieyaK
27- sMrab;shRKasmYyEdleFVkI arvinei yaKTunryeBlxeI TAtamtMlTIpSarral;karekIneLIg bfycuH
nUvtMlkgbBaIRtUv)anTYlsal;fa CacMNUlbcMNay .
karlk;TunvinieyaK
28- enAeBlmankarlk;Tnu vinei yaK PaBxusKarvagR)ak;Edl)anBIkarlk;suT nigtMlkg
bBaInTunvinieyaKRtUv)anTYlsal;fa CacMNUl b cMNay .
RbsinebIkarvinieyaKenaHKWCaRTBskmGkm EdlRtUv)anGnuvteTAtamtMtTabCagrvagf
edImnigtMlTIpSarEdlEpkelImUldanFnbRtenaH karcMeNj b karxatelIkarlk;
RtUvEtQrelImUldanfedIm .
29- ral;karbnycMeBaHtMlTIpSarnkarvinei yaKTunryeBlxI Edl)anGnuvteTAtamtMlTabCag
rvagfedIm nigtMlTIpSarEdlmanmUldanFnbRt edayeFobeTAnigfedImFnbRtrYm .
dUcenHral;TunvinieyaKmak; RtUvbnkt;RtaeTAtamkMritfedIm . RsbKaenaHkarcMeNj
b karxatelIkarelk;TunvinieyaKmak; KWmanmUldanelIfedIm . eTaHbICaya:gNakedayk
karkat;bnyrYmeTAelItMlTIpSarnFnbRtTamTar[eFVIkarvaytMlpgEdr .
30- enAeBlmankarlk;EpkCak;lak;NamYynTunvinieyaKrbs;shRKas enaHtMlkgbNaI
RtUv EtEbgEckdl;EpkEdl)anlk;enaH . tMlkgbBaIenHRtUv)ankMNt;BItMlkgbBaICa
mFmnTunvinieyaKsrubrbs;shRKas .
kareprTunvinieyaK
31- ral;TunvinieyaKryeBlEvg Edl)ancat;fak;eLIgvijfaCaTunvinieyaKryeBlxI kar
eprRtUv)aneFVIeLIgtam
k- fTabCagrvagfedIm nigtMlkgbBaI RbsinebITunvinieyaKryeBlxIRtUv
RtUv)anGnuvteTAtamfTabCagrvagfedImnigtMlTIpSar
___________________________________________________________________________
TMBr 260
x- tMlkgbBaIRbsinebITunvinieyaKryeBlxIRtUv)anGnuvteTAtamtMlTIpSar .
ral;PaBelIstMlTIpSarelItMlkgbBaIRtUv)andak;bBaleTAkgcMNUlenA
eBleFVIkarepr .
32- TunvinieyaKnImYyEdl)ancat;fak;eLIgvij BIryeBlxI eTAryeBlEvg RtUv)anepreTA
eTAtamfTabCagrvagfedImnigtMlTIpSar b enAtMlTIpSar RbsinebItMlenHRtUv)an
bgajtaMgBIdMbUg .
bMlas;brPamnTunvinieyaKenAkgFnbRt
33- shRKasEdlmanTunvinieyaKFMCatYya:gEfrkSanUvFnbRtmYynTunvinieyaK EdlvaeFVI
GaCIvkm\tQb;Qr . edIm,IeFVIdUecaH shRKasmankarRbwgERbgedIm,IeFVI[RbesIrnUv
Tinpl nigKuNPaBnFnbRtTunvinieyaKrbs;xn . enAeBlmankarlk;nUvTunvinieyaK
Cak;lak;NamYymUlniFibMrugTuksMrab;Eckcay RtUv)aneRbIsMrab; dak; TunvinieyaKsaCafI
34- enAeBlmankarlk;nUvTunvinieyaKCak;lak;NamYy PaBelIs bnPaBnplcMNUlBIkar
lk;suT edayeFobeTAnigtMlkgbBaItMNageGaykarxat bcMeNjBIkarlk;EdlRtUv
)anTTYlsal;enAkgcMNUlPam .
r)aykarN_lTpl
35- xageRkamenHRtUv)andak;bBalkgr)aykarN_lTpl
k- cMNUlvinieyaKTunEdlekIneLIgBI
1-karR)ak; kMrsad cMNUlPaKlaP nig cMNUlBIkarCYl
elIvinieyaKTunryeBlEvgnigryeBlxI
2-karxat nigcMeNjBIkarlk; vinieyaKTunryeBlxI
3-karxat nigcMeNjEdlBMu)anTTYlsal;BIkaarlk; vinieyaKTunryeBlxI
Edl)anGnuvteTAtamtMlTIpSarEdleKalneya)ayenH)anGnumtenAkgkfa
xNTI 27
___________________________________________________________________________
TMBr 261
4-karkat;bnytMlTIpSarnigkarkt;RtabRBaasnkarkat;bnyEdl)anTam
Tar[elIkeLIgBIkarvinieyaKryeBlxIeTAtamtMlTIpSarnigf edImTabCag
x- karkat;bnytMlkgbBaI EdlBMumanlkNCakarFak;cuHbeNaHGasnenAkg
tMlnTunvinieyaKryeBlEvg nig karkt;RtabRBaasnkarkat;bnyTaMgenaH
K- karxat nig cMeNjBIkarlk;Tunvini. eyaKryeBlEvg Edl)anKNnaeday
GnuelameTAtamkfaxNTI 28 .
36- shRKasxHEdleFVIkarvinieyaKeBlxItamtMlTIpSar
edayEpkelImUldanmYyEdlfakarvinieyaKTun TaMgenaH KWCaRTBEdlGaclk;)anedayesrI
TTYlsal;karcMeNjbkarxattamtMlTIpSar eRBaHvaCaFatuncMNUlEdlRtUv)ankt;RtaenA
kgr)aykarN_lTplRBmTaMgR)ak;cMeNjbR)ak;xatEdlbNalmkBIkarlk;nana .
37- RbsinebIkarvinieyaKTunryeBlxIRtUv)aneFVIeTAtamtMlTabCagrvag fedImnigtMlTIpSar
ral;karkat;bnytMlTIpSa nigral;karkt;RtabRBaasnkarkat;bnyTaMgenaH RtUv)andak;
bBaleTAkgr)aykarN_lTplCamYynwgkarxat nig cMeNjBIkarlk;nana .
38- ral;karkat;bnyenAkgtMlkgbBaI EdlKanlkNCakarFak;cuHbeNaHGasnnUvtMlnkar
vinieyaKTunryeBlEvg nig karkt;RtabRBaasnkarkat;bnyTaMgenaH kdUcCakarxat nig
karcMeNjBIkarlk;karvinieyaKryeBlEvgEdrRtUv)andak;bBaleTAkgr)aykarN_lTpl
nig bgajedayGnuelameTAtamsg;darEdlEcgGMBIkarxatnigcMeNjsuTkgRKakMhusCa
mUldan nig kapas;breKalneya)ayKNeny .
Bn
39- karKitbBaI sMrab;BnEdlekIteLIgBIkarGnuvtnsgdarenHRtUv)aneFVIeLIgedayGnuelameTA
tamsg;darEdlEcgBIkarKitBnelIR)ak;cMNUl .
karbgaj
40- FatuxageRkamenHRtUv)anbgaj
k-eKalneya)ayKNenysMrab;
1-karkMNt;BItMlkgbBaIkavinieyaK
2-karGnuvttamkarpas;breTAtamtMlTIpSarnkarvinieyaKryeBlxI
___________________________________________________________________________
TMBr 262
Edl)anGnuvteTAtamtMlTIpSar .
x-cMnYnsMxan;Edl)anrYmbBalenAkgR)ak;cMeNjcMeBaH
1-karR)ak; kMrsadcMNUlPaKlaP nigkarCYlkarvinieyaKryeBlxI
nig ryeBlEvg
2-karxat nig karcMeNjBIkarlk; karvinieyaKTunryeBlxI
3-bMlas;brntMlrbs;karvinieyaKnana
K-tMlTIpSarn karvinieyaKEdlGacedaHdUrelITIpSar RbsinebIvaminGnuvteTA
tamtMlTIpSar .
X-tMlsmrmnRTBvinieyaKTun RbsinebIBtmanenHGaceRbIR)as;)anbkar
Bnl;GMBImUlehtuEdlBMumantMlsmrm
g-karkMNt;cMbg eTAelIPaBEdlGacTTYlsal;nTunvinieyaK bkareprn
R)ak;cMNUlnigR)ak;kMrEdlTTYl)anBIkarlk; .
41- karbgajxageRkamenHRtUv)anpl;eGayedIm,ICYydl;GkGanmankaryl;dwgBIr)aykarN_hirBavt
k-karviPaKeTAelIkarvinieyaKTunryeBlEvgedayEckeTAtamRbePT
x-karvaytMlrbs;GkRKb;RKgeTAelItMlsrmnkarvinieyaK EdlminGac edaHdUr
)anelITIpSar .
K-enAeBl karvinieyaKBuMGacedaHdUr)an ivFIsaRskarvayelItMledaykareRbobeFob
CamYyfedImRtUv)aneRbIR)as;RbsinebIGaceFIV)an .
X-lMGitn karvinieyaKeTal EdltMNageGayEpkFMnRTBskmrbs;
shRKasEdleFVIr)aykarN .
fcUlCaFrman
42- sgdarKNenykm<CaenH cUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_ hirBavt
nral;GgPaBKNenyTaMgGs; cab;BIf >>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>. GgPaB
hirBavtEdlmankarGnuvtn_munnwgTTYl)an nUvkarKaMRTnigelIkTwkcit .
___________________________________________________________________________
TMBr 263
sg;darKNenykm<Ca 27 - r)aykarNhirBavtrYm
buBVkfa
sg;darKNenykm<Ca s>K>k 27 elIkeLIgBIlkxNtMrUvkgkarerobcMr)aykarN
hirBavtrYmKa nig KNenysMrab;karvinieyaK enAkgRkmhunCasaxa. vaKWCakartMrUvkarmYy
enAkgc,ab;nRBHraCaNacRkkm<CaEdlfa r)aykarNkarhirBavtrbs;RKb;GgPaBKNeny
dUcmanEcgkgc,ab; RtUvEterobcMeLIg edayGnuelameTAtamsg;darKNenyGnrCati s>K>G
27 . dUecHehIyeTIb sg;darKNenykm<VCa s>K>k 27 enH mandak;bBalnUvral;kfaxN
Bak;BnTaMgLayEdlmanEcgenAkg sg;darKNenyGnrCati s>K>G 27 . sg;darenH
RtUv)anerobcMeGayBisarEfmeTot eday)anrYmbBalnUvksaredImsMxan;nigkarENnaMsMrab;kar
Gnuvtn_sg;darenH enAkgRBHraCaNacRkkm<Ca .
TMnak;TMngrbs;RkumhunCasaxa b RkumhunemekItmaneLIgenAeBlEdlshRKasmYy GacRtYt
BinitelIshRKasdTeTot)an shRKasCasaxa . karRtYtBinitRtUv)ankMNt;eKalbMNg
nsg;darenHfa CaGMNacRKb;RKgelIeKalneya)ayRbtibtkarnighirBavt edIm,ITajykR)ak;
cMeNjBIskmPaBrbs;shRKasCasaxa.
RkumhunemmYyRtUvbegIteLIgnUvr)aykarNhirBavtrYmmYy elIkElgEtvaCasaxa EdlRKb;RKg
edayxngpal;TaMgRsug shRKasCasaxaEdlRKb;RkgedayxngesITaMgRsug .
r)aykarhiBavtrYm RtUvdak;bBalnUvRKb;saxaTaMgGs; elIkElgEtsaxaTaMgenaH)anTij nig
minsMrab;lk;ecjnaeBlGnaKtqab; b ksaxaTaMgLayenaH eFVIkarkarkMNt;Cak;lak;sMrab;
ryeBlEvgelIkareprmUlniFiEdl)aneFVIeGaymankarxUcxat dl;karRtYtBinitelIRTBskm nig
Rbtibtikar.
r)aykarNhirBavtrYm RtUv)anerobcMeLIg ebIGacGnuvt)an edayeRbIR)as;nUveKalneya)ay

KNenyEtmYy . PaBxusKarvagkalbriecTnkareFVIr)aykarNrbs;Rkumhunem nig saxarYm
TaMgGs;rbs;xnminKYreGayelIsBIbIExeLIy . taragtulkarRbtibtikarGaCIvkm nig karcMeNj
b xatEdlmin)andwgCamunrbs;RkumhunrYmKa KYEtRtUv)andkecjTaMgRsug.
KarbgajEdl)antMrUveGayeFVIeLIgrYmmansmasFatuRkum eQaH RbeTsEdl)anbBalKa b
kEngbegIt smamaRtnkmsiTi nig RbsinebIxusKasmamaRtnkarkan;GMNacEdlmaneLIg
edaykare)aHeqat nig mUlehtucMeBaHRkumhunrYmKaEdlGMNacBIkare)aHeqatticCagBak;kNal
RtUv)ankan;kab; . plb:HBal;nkarTijcUl b lk;ecjsaxaKYrRtUv)anbgajpgEdr.
sg;darenHeRbIR)as;vaksB :shRKas : KWsMedAeTAelIRKb;sabnKNenyTaMgGs;EdlRtUv)an
tMrUv[erobcMr)aykarNhirBavt edayGnuelameTAtamsg;darKNenykm<CaenH.
: sg;darenH minRtUv)anGnuvteTAelIGVIEdlminmanlkNCasarvneLIy :
visalPaB
1>
2>
3>
sg;darenHRtUv)andak;eGayGnuvtedIm,IeFVIkarerobcM nig karbgajBIr)aykarhirBavtrYm

sMrab;RkumshRKasmYycMnYnEdlziteRkamkarRtYtBinitrbs;Rkumhunem.
sg;darenHRtUv)andak;eGayGnuvtpgEdr cMeBaHKNenysMrab;karvinieyaKTunenAkg
RkumhunCasaxa enAkgr)aykarNhirBavtdac;edayELkrbs;RkUmhunem .
sg;darenHminTak;Tinnwg
k- viFIsaRsKNenysMrab;GaCIvkmcMruH nigplb:HBal;rbs;GaCIvkmTaMgenaH elIkarrYm
bBalKaeLIy
x- KNenysMrab;karvinieyaKenAkgRkumhunjatism<n
K- KNenysMrab;karvinieyaKkgRkumhunGaCIvkmrYmKa.
cMNucxagelITaMgenH CaRbFanbTnsg;darKNenykm<CanaeBlGnaKt.
niymny
4>
becksBxageRkamenH RtUv)aneRbIkgsg;darenHEdlGtnybBaak;c,as;las;dUcxag
eRkam
karRtYtBinit eKalbMNgnsg;darenH vaKWCaGMNacedIm,IRKb;RKgelIeKalneya)ay
Rbtibtikar nig hiBavtrbs;shRKasmYy edIm,ITajykRbeyaCn_BI skmPaBrbs;xn.
RkumhunCasaxa CashRKasmYy EdlziteRkamkarRtYtBinitrbs;shRKasmYyepSg
eTot Rkumhunem .
Rkumhunem CashRKasEdlmansaxamYybeRcIn .
Rkum KWsMedAdl;RkumhunemmYy nigsaxarbs;va .
r)aykarNhiBavtrYm Car)aykarNhirBavtnanarbs; kumEdl)anbgajCashRKasrYm
mYy .
plRbeyaCnGb,PaK CaEpkmYynlTplRbtibtikarsuTnigRTB skmsuTrbs;saxa
mYy Edlcat;TukfaCaplRbeyaCnEdlmin)ankan;kab;edayRkumhunem TaMgedaypal; b
edayRbeyal.
karbgajBI r)aykarN_hirBavtrYm
5>
6>
RkumhunemmYyeRkABIRkumhunGaNaBa)alEdl)anelIkeLIgkgkfaxN EteFIVkarbgaj
r)aykarN_hirBavtrYm .
RkumhunemEdlmansaxamYyehIykan;kab;edayxngTaMgRsug b kkan;kab;esIrEtTaMg
Rsug mincaM)ac;bgajr)aykarNhirBaEdl)anpl;eGayeT RbsinebIshRKasmYy
mankarkan;kab;esIrEtTaMgRsug RkuumhunemRtUvsMukarGnuBaatBImas; kmsiTinpl

RbeyaCnGb,PaK . RkumhunemRbePTenH RtUveFVIkarbgajnUvehtuplTaMgLayEdlfa
7> ehtuGVI)anCar)aykarNhirBavtrYm minRtUv)anbgajrYmKaCamYymUldan Edlsaxa
TaMgLayRtUv)andak;bBaleTAkgr)aykarNhirBavt dac;edayELkBIKarbs;xn .
eQaH b kariyaly Edl)ancuHeQaHnRkumhunem Edle)aHpSayr)aykarNhirBavt
KYrEtRtUv)anbgajpgEdr .
8> GkeRbIR)as;r)aykarhirBavtrbs;RkumhunemCaFmtamankarBak;Bn nig TamTareGay
pl;Btman
GMBIsanPaBhirBavtEdlCalTpl)anmkBIRbtibtikarnigkarERbRbYl
nsanPaBhirBavtrbs;RkumTaMgmUl . tMrUvkarenHRtUv)aneFVIeLIgtamryr)aykarN_
hirBavtrYm EdlbgajBIBtmanhirBavt GMBIRkumEdlfashRKamYyminKitdl;RBMEdn
nc,ab;rbs;GgPaB EdlRsbc,ab;dac;edayELkmYy.
9> RkumhunemmYy EdlRtUv)ankan;kab;TaMgRsugedayshRKasmYyepSgeTot Canickal
RbEhlminbgajr)aykarhirBavtrYm edaysarEtr)aykarNEbbenaHmin RtUv)antMrUv
edayRkumhunemrbs;xn nig tMrUvkarrbs;GkeRbIR)as;epSgeTot GacRtUv)an eFIVeLIgya:g
RbesIredayr)aykarNhirBavtrYmnRkumhunemrbs;xn . RkumhunemRtUv)anelIkElg
kgkarbgajr)aykarNhirBavtrYm RbsinebIva RtUv)ankan;kab;esIrEtTaMgRsugeday
shRKasmYyepSgeTotehIyRkumhunemRtUvsMukar yl;RBmBImas;kmsiTiplRbeyaCn_
Gb,PaK . KgeKalbMNgenH cMeBaHRkumhunEdl)ankan;kab;esIrEtTaMgRsug mannyfa
Rkumhunemkan;kab;90 bmanGMNacEdl)anBIkare)aHeqat eRcInCag.
visalPaBnr)aykarN_hirBavtrYm
10> RkumhunemEdlecjr)aykarN_hirBavtrYm KYrsrubnUvsaxaTaMgGs; TaMgbreTs nig
kgRsukelIkElgsaxaTaMgLaydUcEdl)anelIkeLIgkgkfaxN 11 .
11> r)aykarN_hirBavtrYmdak;bBalral;shRKasTaMgGs; EdlsiteRkamkarRtYtBinitrbs;
Rkumhunem elIkEtsaxaTaMgLayNaEdlRtUv)andkecjedaysarmUlehtumYycMnYndUc
Edl)anelIkeLIgenAkgkfaxN 11 . karRtYtBinitRtUv)ansntfa ekItmaneLIg
enAeBlEdl mankarkan;kab;BIRkumhunemedaypal; beday Rbeyaltamrysaxanana

EdlmancMnYnnsiTiGMNaceRcInCagBak;kNalnshRKasmYy
elIkElgEtkg
kaleTsxHvaGacRtUv)ancglbgajya:gc,as;fa kmsiTiEbbenaH mincaM)ac;begIt
eGaymannUvkarRtYtBinit . karRtYtBinitkekItmanpgEdr enAeBlEdlRkumhunem)an
kan;kab;Bak;kNal b GMNacEdl)anBIkar e)aHeqatrbs;shRKasmantictYc
enAeBlEdlman
k- GMNacelIsBIBak;kNalnsiTie)aHeqattamrykicRBmeRBog CamYyvinieyaKin
epSgeTot .
x- GMNacedIm,IRKb;RKgeKalneya)ayRbtibtikar nig hirBavtrbs;shRKas eday
siteRkamlknikbkkicRBmeRBog .
K- GMNacedIm,IEtgtaMg bkdkecjnUvcMnYnPaKeRcInnsmaCikrbs;RkumRbwkSaPi)al b
kKNkmkarRKb;RKgEdlmanzanesI
X- GMNacedIm,Ie)aHeqatrkcMnYnPaKeRcInnkarRbCurbs;RkumRbwkSaPi)al b KNkmakar
EdlRKb;RKgEdlmanzanesI .
12> saxamYyRtUv)andkecjBIkarrYmbBalKaenAeBlEdl
k- karRtYtBinitmanbMNgCakarRttBinitbeNaHGasn BIeRBaHsaxaenaHRtUv)anTij
nig kan;kab;kgeKalbMNglk;ecjeBlGnaKtqab;
x- vaRbtibtikareRkamkarkMNt;Cak;lak;kgryeBlEvg EdleFVIeGayxUcxatya:gdMNM
dl;lTPaBrbs;xnedIm,IeprmUlniFieTARkumhunem .
saxaEbbenaH KYrEtRtUv)aneFVIeLIgedayGnuelameTAtamsg;darEdlEcgGMBIKNeny
sMrab;karvinieyaKTun .
13> eKalbMNgrbs;kfaxN 11 k xagelI :GnaKtqab; : mannyfa GkTijRtUv)anrk
eXIj b kkMBugEtEsVgrk ehIysaxaRtUv)anrMBwgya:gsmehtuplfa nwglk;ecjkg
ryeBlmYyqaMKitcab;BIfTij b kGacelIsBIfEdlKNnIRtUv)ancuHhtelxa Rbsin
ebIlkxNnkarlk;RtUv)anyl;RBm ehIydMeNIrkarnkarlk;saxa KWRtUv)anbBab;

ya:gBitR)akd .
nitiviFInkarrYmbBalKa
14> kgkarerobcMr)aykarN_hirBavtrYm r)aykarN_hirBavtrbs;Rkumhunem nig saxarbs;
xnRtUv)anrYmbBaledayQrelImUldanmYyCYrmg edaybUkbBalnUvFatuEdldUcKan
RTBskm RTBGkm RTBmas; cMNUl nig cMNay . edIm,IeFIVdUecaHr)aykarN_
hirBavtrYm RtUv)anbgajBIBtmanhirBavt sIBIshRKasCaRkum kdUcCashRKas
eTalmYy enAeBlmankrNIEbbenHktaxageRkamenHRtUv)aneKykmkGnuvt
k> cMnYnkgbBaInkarvinieyaKrbs;RkumhunemelIsaxanImYy ehIycMENkRTBmas;
rbs;RkumhunemnsaxanImYy RtUv)andkecj .
x> plRbeyaCn_Gb,PaKkgR)ak;cMeNjsuTnsaxaTaMgLay Edl)anrYmbBalKa
sMrab;kariybriecTnr)aykarN_RtUv)ankMNt; nigEktMrUveTAnwgcMNUlCaRkum
edIm,IQanmkdl;R)ak;cMNUlsuT Edlcat;TukfaCarbs;mas;kmsiTinRkumhunem
K> plRbeyaCn_Gb,PaKkgRTBskmsuTnsaxaTaMgLay Edl)anrYmbBalKa
RtUv)ankMNt; nigbgajenAkgtaragtulkarrYm ehIyedaydac;ELkBIRTBGkm
nigRTBmas;rbs;Gkkan;kab;PaKhunRkumhunem plRbeyaCn_Gb,PaKkgRTB
skmsuTrYmman
1> cMnYnRtwmkalbriecTnkarrYmbBaledIm
2> cMENkGb,PaKnclnarbs;RTBmas; cab;taMgBIfnkarrYmbBalKa .
15> cMnYnelIsmYykgfedImnkarTijcUl nsaxaelIplRbeyaCn_rbs;mas;kmsiTikg
tMlsmRsbrbs;RTBskm nigGkmEdlGackMNt;)an RtUv)anTijedaykMNt;faCaf
16>
17>
18>
19>
20>
TijEdl)anBiBNnaCakereQaHCMnYj nwgRtUv)anTTYlsal;faCa RTBskmeday

Rkumhunem .
ekreQaHCMnYj KYrRtUv)anKitenARtwmfedImedaydkecjnUvcMnYnrMelaHEdlekIneLIg
nigkar)at;bg;edaysarkarxUcxatEdlekIneLIgNamYy . ekreQaHCMnYjRtUv)an
dkrMelaHedayQrelImUldan EdlmanlkNCaRbBnelIGayukaleRbIR)as;rbs;va .
ryeBlrMelaH KYrqHbBaaMgBIkar)a:n;san dRbesIrbMputelIryeBlkgkMLgeBlEdl
plRbeyaCn_ esdkicnaeBlGnaKt RtUv)anrMBwgfa hUrcUleTARkumhunem EdlCalTpl
nkarTijcUl . GayukaleRbIR)as;rbs;ekreQaHCMnYjminRtwmRtUveGayelIsBIryeBl
20 qaMeLIy .
cMnYnelIsNamYy enAfTijcUlrbs;tMlsmRsbnRTBskmEdlGackMNt;)an nig
GkmEdl)anTijelIsfedImTijcUl KYrEtRtUv)anTTYlsal;fa CaekreQaHCMnYj Edl
manlkNGviCman . ekreQaHGviCman KYrRtUv)anbgajCakarkat;bnyBIRTBskm
rbs;Rkumhunemkgkarcat;fak;taragtulkardUcKanwgekreQaHCMnYj .
ekreQaHCMnYjGviCman KYrEtRtUv)anTTYlsal;CacMNUledayQrelImUldanCaRbBn
elIGayukaleRbIR)as;CamFmnRTBskmEdl)anTijcUl EdlGackMNt;)an ehIy
EdlGacCaRTBskmEdlGaceFVIkardkrMelaH)an
BnEdlRtUvbg;TaMgRkumhunem bksaxarbs;xnelIkarEbgEckdl;Rkumhunem nUvR)ak;
cMeNjEdl)anrkSaTukenAkgsaxaTaMgLayRtUv)aneFVIeLIg edayGnuelameTAtam
sg;darEdlEcgGMBIKNenyBnelIR)ak;cMNUl .
smtul nig RbtibtikarkgRkumhunem rYmmankarlk; karcMNay nig PaKlaP
RtUv)andkecjTaMgRsug . R)ak;cMeNjEdlmin)anTTYlsal; Edl)anmkBIRbtibtikar
GaCIvkmkgRkumEdl)anrYmbBaleTAkgbBaInRTBskm dUcCasniFi nig RTBskm
Gclt RtUv)andkecjTaMgRsug . karxatbg;Edlmin)anTTYlsal; Edl)anmkBI
RbtibtikarkgRkumRtUv)andkecjenAeBlEdlcMnYnkgBaI nRTBskmRtUv)andkecj
pgEdr luHRtaEtfedImminGacTTYl)anmkvij . PaBxusKaBIeBlevla EdlekItecjBI
21>
22>
23>
24>
karlubecalnkarxat nig cMeNjEdlmin)anTTYlsal; ehIyEdl)anmkBIRbtibtikar

kgRkumRtUvEtGnuelameTAtamsg;darEdlEcgGMBIKNeny BnelIR)ak;cMNUl .
r)aykarN_hirBavtrbs;Rkumhunem
nig saxarbs;vaEdl)aneRbIkgkarerobcM
r)aykarN_hirBavtrYm CaFmtaRtUv)anerobcMeLIgenAkalbriecTEtmYy . eBlEdl
kalbriecTerobcMkarraykarN_xusKa saxaRkumhunCajwkjab;erobcMsMrab;eKalbMNgrYm
r)aykarN_dUcKaeTAnwgr)aykarN_rbs;Rkum . eBlEdlvaminGacGnuvt)an r)aykarN_
hirBavtRtUv)anerobcMeLIgeTAtamkalbriecTxusKaGacRtUv)aneRbIR)as;Edl)anpl;eGa
yPaBxusKaenaH KWmineGayhYsBIryeBlbIExeLIy eKalkarN_nirnPaBtMrUvfa
ryeBlnkariybriecTkarraykarN_ nigPaBxusKaNamYynkalbriecTr)aykarN_
KYrEtdUcKaBIkariybriecTmYyeTAkariy briecTmYyeTot .
r)aykarN_hirBavtrYm KYrEterobcMeLIgedayeRbIR)as;eKalneya)ayKNenyEtmYy
sMrab;RbtibtikardUcKanwgRBwtikarN_dTeTot EdlsitkgkaleTsRsedogKa . Rbsin
ebIvaminGacGnuvt)an kgkareRbIR)as;eKalneya)ayKNenyEtmYy kgkarerobcM
r)aykarN_hirBavtrYm kgkrNIenHRtUv)aneFIVkarrbgajrYmCamYynigsmamaRtnFatu
kgr)aykarN_hirBavtrYm EdleKalkarN_KNenyxusKa RtUv)andak;eGayGnuvt .
RbsinebIsmaCiknRkumeRbIR)as;eKalneya)ayKNeny eRkABIeKalneya)ayEdl
)aneRbIR)as;enAkgr)aykarN_hirBavtrYmsMrab;Rbtibtikar nig RBwtikarN_Edlsitkg
kaleTsRsedogKa karEktMrUvdsmRsbRtUv)aneFVIeLIgcMeBaHr)aykarN_hirBavt rbs;
xn eBlEdlr)aykarN_TaMgenaHRtUv)aneRbIR)as;edIm,IerobcMr)aykarN_hirBavtrYm .
lTplRbtibtikarrbs;saxa RtUv)anrYmbBaleTAkgr)aykarN_hirBavtrYm Kitcab;BIf
EdlTijcUl ehIyKWCakalbriecTEdlkarRtYtBinitelIsaxaEdl)anTijcUl RtUv)anepr
eTAeGayGkTijRbkbedayRbsiTPaBx<s; . lTplRbtibtikarbs;saxa Edl)anlk;
ecjRtUv)anbBalkgr)aykarN_lTplrhUtdl;kalbriecTlk;ecj EdlCafmYy
EdlRkumhunemQb;RtYtBinitelIsaxaenaH . PaBxusKarvagR)ak;cMNUlBIkarlk;saxa
nigcMnYnkgbBaInRTBskmrbs;vadknwgRTBGkmenAflk;saxaRtUv)anTTYlsal;enA
kgr)aykarN_lTplrYmCakarcMeNj b xatelIkarlk;saxaenaH . edIm,IFananUvPaB

EdlGaceRbobeFobKa)annr)aykarN_hirBavtBIkariybriecT
KNenymYyeTA
kariybriecTbnab;BtmanbEnmKYrRtUv)anpl;eGayBIplb:Hbal;nkarTijcUl nig kar
lk;ecjnsaxaeTAelIsanPaBhirBavt enAferobcMkarraykarN_ nig lTplsMrab;
kariybriecTEdlraykarN_ RBmTaMgeqIytbcMeBaHcMnYnEdlBak;BnsMrab;kariybriecT
kngmkenAeBlxagmux .
25> karvinieyaKTunelIshRKasmYy RtUv)aneFVIeLIgedayGnuelameTAtamsg;dar EdlEcg
GMBIKNenysMrab;karvinieyaKTun edayKitcab;BIkalbriecT EdlvaQb;maneQaHfa
Casaxa .
26> cMnYnkgbBaInkarvinieyaKTunenAkalbriecTEdlvaQb;Casaxa RtUv)ancat;TukfaCa f
edImcab;BIeBlenaHmk.
27> plRbeyaCn_Gb,PaK RtUv)anbgajkgtaragtulkarrYm dac;edayELkBIKarvagRTB
Gkm nig RTBmas;rbs;Gkkan;PaKhunrbs;Rkumhunem . plRbeyaCn_Gb,PaK
kgR)ak;cMNUlnRkumRtUv)anbgajdac;edayELkBIKapgEdr .
28> karxatbg;EdlBak;BnnwgGb,PaKkgsaxa Edl)anrYmbBalKaGacelIspl RbeyaCn_
Gb,PaKkgRTBmas;rbs;saxa . cMnYnelIs nig karbnkarxatbg;eTotEdlBak;Bn
nwgGb,PaK RtUv)anKitCabnknplRbeyaCn_mYyEpkFM elIkElgEtTMhMnGb,PaKenaH
mankatBVkicxanmin)an ehIynwgGaceFVIeGaymankarxatbg; . RbsinebIsaxaeFVIkar
raykarN_Cabnbnab;BIR)ak;cMeNj plRbeyaCn_PaKeRcInRtUv)anEbgEckTaMgGs;nUv
R)ak;cMeNjTaMgenaH rhUtdl;cMENknkarxatbg;rbs;Gb,PaKBImunRtUv)anTajykmk
vijedaycMnYnPaKeRcIn.
29> RbsinebIsaxamanhunburima (Preferred share) EdlekIneLIg Edlkan;kab;edayGk
xageRkARkum RkumhunemKNnacMENknR)ak;cMeNj b xatbg;rbs;xn bnab;BIeFVIkar
EktMrUvelIPaKlaPburimarbs;saxa faetIPaKlaPRtUv)anRbkas b kGt; .
KNenykarvinieyaKkgsaxananakgkareFVIr)aykarN_hirBavtdac;edayELkBIRkumhunem
30> RkumhunRtUvEteFIVr)aykarN_hirBavtdac;edayELkBIKamYy(mineFIVrYmKa) .
31> kgr)aykarN_hirBavtdac;BIKarbs;Rkumhunem karvinieyaKkgsaxaEdl)andak;bBal
enAkgr)aykarN_hirBavtrYm KYrEt)aneFVIeLIgTaMg
1> cMeBaHviFIsaRsRTBmas; EdlkarvinieyaKTunCabzmRtUv)ankt;RtaenAkMritfedIm
ehIyEdlcMnYnkgbBaIRtUv)anbegIn b bnyedayTTYlsal;cMENkR)ak;cMeNj b
xatbg;nsaxarbs;RkumhunemKit cab;BIeBl TijcUl .
2> )anGnuvtenAkgkMritfedIm btMlEdl)ankMNt;eLIgvij tameKalneya)ay
KNeny sMrab;karvinieyaKryeBlEvg sUmemIlsg;daEdlEcgGMBIKNeny
sMrab;karvinieyaKTun .
32> karvinieyaKkgsaxaEdl)andkecjBIkarrYmbBalKa RtUv)aneFVIeLIgkgr)aykarN_
hriBavtdac;edayELkrbs;Rkumhunem RbsinebIvaCakarvinieyaKRsbeTAnwg sg;darEdl
EcgGMBIKNenysMrab;karvinieyaKTun .
karbgaj
33> bEnmBIelIkarbgajTaMgLayenaH EdltMrUvedaykfaxN 06 nig 23 karbgaj
xageRkammYycMnYnRtUvEteFVIeLIg
k> kgr)aykarN_hirBavtrYm bBaImYynsaxasMxan; rYmbBalmaneQaH RbeTsEdl
eFVIGaCIvkm bTIkEng smamaRtnplRbeyaCn_CakmsiTi nig RbsinebIxusKa
smamaRtnsiTiGMNacEdl)anBIkare)aHeqat
x> enAkgr)aykarN_hirBavtrYm GacGnuvt)anenA
1> mUlehtucMeBaHkarminrYmbBalnUvsaxa
2> lkNnTMnak;TMngrvagRkumhunem nig saxaEdlRkumhunem minkan;kab;eday
pal; b edayRbeyaltamrysaxa GMNacEdl)anBIkare)aHeqat eRcInCagBak;
kNal .
3> eQaHshRKas Edl)ankan;kab;GMNacEdl)anBIkare)aHeqateRcInCagBak;

kNalRtUv)ankan;kab;edaypal; b Rbeyaltamrysaxa edaysarEt
GvtmannkarRtYtBinit vaminEmnCasaxaeLIy .
4> plb:HBal;nkarTijcUl nig lk;ecjsaxaelIsanPaBhirBavtenAkalbriecT
eFVIkarraykarN_ lTplcMeBaHkkariybriecTraykarN_ nigelIkareqIytbeTA
nwgkariybriecTxagmux
K> kgr)aykarN_hirBavtdac;edayELkrbs;Rkumhunem karGFib,aymYynviFIsas
Edl)aneRbIR)as;eTAelIsaxa .
34> sg;darKNenykm<CaenH Gnuvtn_cMeBaHr)aykarN_hirBavt EdlmankariybriecT
cab;epImRtwm bkbnab; >>>>>>>>>>>>> karGnuvtdqab;mYyRtUv)anCMruj .
fcUlCaFrman
sg;darKNenykm<CaenH cUlCaFrmansMrab;karRbtibtikarerobcMr)aykarN_hirBavt
nral;GgPaBhirBavtcab;epImBI>>>>>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>>>>>>>. GgPaBhirBavt
EdlmankarGnuvtn_munnwgRtUv)anTTYlkarKaMRTnigelIkTwkcit.
sg;darKNenykm<Ca 30
FnaKar nig sabnhirBavt
buBVkfa
sg;darKNenykm<Ca : s>K>k 30 : elIkeLIgBIlkxNtMrUvkarsMrab;karTTYlsal;
karvaytMl nigkarbgajr)aykarN_hirBavtrbs;FnaKarmYy b sabnhirBavtepSgeTot .
vaKWCakartMrUvmYy enAkgc,ab;nRBHraCaNacRkkm<CaEdlfa r)aykarN_hirBavtrbs;RKb;
GgPaBKNenyTaMgGs; dUcmanEcgkgc,ab; RtUvEterobcMeLIg edayGnuelameTAtam
sg;darKNenyGnrCati :s>K>G 30 : . ehtudUecHehIyeTIb sg;darKNenykm<Ca s>K>k
30enHmandak;bBalnUvral;kfaxNBak;Bn TgTaMgLayEdlmaEcgenAkgsg;darKNenyGnrCati
: s>K>G 30 : . sg;darenH RtUv)anerobcMeGayBisaEfmeTot eday)anbBalnUvksaredImsMxan;
nig karENnaMsMrab;karGnuvtsg;daenH enAkg RBHraCaNacRkkm<Ca .
criklkNBaNiCkmrbs;FnaKar KWmanPaBxusKaBIbNashRKasBaNiCkmdTeTotEdlFana
dl;karcgRkgeLIgnUvsg;daredayELkmYy sMrab;tMrUvkarrbs;BYkeK . sg;darEdl)ancgRkg
enaHKW)anepatelIkarbgajEdlmanPaBsIusgVak;Ka nig BtmanEdlKYeGayTukcit)aneTAelIsan
PaBhirBavt TUeTArbs;FnaKar CaBiessBtman GMBIesaFnPaB nig snnIyPaB nig kMrithaniPy
EdlmanCab;CamYy bNajBaNiCkmepSg . vakmankarBak;BneTAnwgbBakarTTYlsal;kar
vas;Evg nig karbgajpgEdr .
GkeRbIR)as;r)aykarN_hirBavtrbs;FnaKarmYy RtUvkarBtmanEdlTak;TgKYreCOCak;)an nig
GaceRbobeFob)an EdlGacCYyBYkeKkgkarvaytMlsanPaB nig RbtibtikarhirBavtrbs;
FnaKarenaH nig BtmanEdlmansarRbeyaCn_srM ab;BkY eKkg kareFVeI scksI eM rccitEpkesdkic .
GkeRbIR)as;r)aykarN_hirBavt kRtUvkarBtmanEdlpl;nUvkaryl;dwgGMBIcritlkNBiessn
Rbtibtikarrbs;FnaKarpgEdr . BYkeKRtUvkarBtmanEbbenaHeTaHbICaFnaKarCaRbFanbTnkar
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RtYtBinitnigpl;Btmandl;GCJaFrniytkmCamYyBtmanEdlminEmnEtgEtRtUv)anbgajCasaFarN
enaHeLIy . ehtudUecH karbgajTaMgLay enAkgr)aykarN_hirBavtrbs;FnaKarmYyRtUvkar
PaBTUlMTUlayRKb;RKan; edIm,IbMeBjnUvesckIRtUvkarrbs;GkeRbIR)as; EdlsitenAkgkMritmYy
smehtupleTAnwgkarTamTarrbs;GkRKb;RKg . GkeRbIR)as;r)aykarN_hirBavtrbs;FnaKar
mYymancMNab;GarmN_elIsnnIyPaB nig esaFnPaB nig haniPyEdlCab;Tak;TgCamYy
RTBskm nig RTBGkm Edl)anTTYsal;enAkgnigeRkAtaragtulkarnFatunImYy .
snnIyPaBsMedAeTAelIlTPaBnkarmanmUlFnRKb;RKan; edIm,IbMeBjkardkR)ak;beBaI nigkic
snahirBavte pSg Edldl;eBlkMNt;sg . esaFnPaB sMedAeTAelIPaBelIs nRTBskm
elIbMNul nig PaBRKb;RKan;nmUlFnrbs;FnaKar . FnaKarrghaniPysnnIyPaB nig haniPy
TaMgLayEdlekIteLIgBIkarERbRbYlrUbiyvt clnarbs;GRtakarR)ak; karERbRbYltMlTIpSar
nig PaBbraCyrbs; PaKIdKUr . haniPyTaMgenHGacRtUv)anqHbBaaMg enAkgr)aykarN_hriBavt
b:uEnGkeRbIR)as;TTYl)an karyl;dwgdRbesIrCag RbsinebIGkRKb;RKgpl;nUvkarbgajenAkg
r)aykarN_hirBavt EdlBNnaGMBImeFa)ayEdlGacerobcM nig RKb;RKgelIhaniPyEdlman
Cab;CamYynwgRbtibtikarrbs;FnaKar .
: sg;darenH minRtU)anGnuvteTAelIGVIEdlminmanlkNCasarvnenaHeLIy :
visalPaB
1> sg;darenH RtUv)anGnuvtcMeBaHFnaKarTaMgLay EdlRbtibtikarenAkgRBHraCaNacRkkm<Ca .
FnaKarEdlmanCMnajEpkpl;\NTanCnbT sabnpl;\NTanxattUc nig sabn
hirBavtRbhak;RbEhlEdlRbtibtikarGaCIvkmmYy b eRcInEpknFnaKarRtUvGnuvtEpk
EdlTak;TgeTAtamEpknsg;darenHpgEdr . enAeBlEdlsabnTaMgenaHsitenAkg
dMeNIrkarEdl)anTTYlGCJabNFnaKarTaMgenaH RtUvEtGnuvteTAtamsg;darenHcMeBaHkar
Gnuvtn_Edlpl;karGPivDn_tamdMNak;kalrbs;sabnnImYy.
2> cMeBaHeKalbMNgnsg;darenHbecksB {FnaKar} rYmbBalnUvral;sabnhirBavt
TaMgGs; EdlmanskmPaBcMbgcMeBaHkardknUvR)ak;beBaI nig R)ak;kMcICamYynwgeKal
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3>
4>
5>
6>
bMNgkgkarpl;R)ak;kMcI nig karvinieyaK ehIyEdlsitenAkgTMhMc,ab;FnaKar nig

c,ab;EdlmanlkN Rbhak;RbEhl . sg;darenHKWBak;BnCamYyshRKasEbbenaH
minfamanBakFnaKarenA kugeQaHrbs;BYkeK b kGt;enaHeT .
FnaKartMNageGayvisyEdlmansarsMxan; nig man\TiBlenAkgshKmn_BaNiCkm .
buKl bGgPaBPaKeRcIneRbIR)as;FnaKar TaMgGkdak;R)ak;beBaI b GkxIR)ak;. ehtuenH
FnaKar )anedIrtYnaTIy:agsMxan; kgkarrkSa)anPaBsMgat;rbs;RbBnrUbiyvttamry
TMnak;TMngdCitsitrbs;BYkeKCamYynigGCJaFrniytkm nig sabnrdaPi)al .
CamYykarsnaedIm,IBRgwgvisyFnaKar rbs;RbeTs nig edIm,IFanafa FnaKarGacFana
CMenOTukcitrbs;sarFarN raCrdaPi)al)anecj nUvbTbBatiCaeRcInsMrab;]sSahkm
FnaKar . mansarRbeyaCn_y:ageRcIn nig TUlMTUlayEdlGacyl;dwg)ancMeBaH
suvtiPaBrbs;FnaKar nig CaBiessesaFnPaB nig snnIyPaBrbs;BYkeK nig kMrithanIPy
EdlTak;TgCab;CamYyRbePTepSgKanGaCIvkmrbs;BYkeK . ehtudUecHehIytMrUvkar
KNeny nig karraykarN_sMrab;FnaKarmanPaBxusEbkKaBIKNeny nig karraykarN_
rbs;shRKasBaNiCkmepSg . sg;darenH TTYlsal;tMrUvkarBiessrbs;BYkeK .
vakCMruj eGaymankarbkRsaykarbgajpgEdrnUvr)aykarN_hirBavtEdlBak;BneTAnwg
ehtukarN_ TaMgenaH EdlCakarRKb;RKg nig RtYtBinitelIsnnIyPaB nig haniPy.
sg;darenH )anbEnmeTAelIsg;darKNenykm<CaepSgeTot EdlGnuvtcMeBaHFnaKar
nanapgEdrelIkElgEtFnaKarTaMgLayNa Edl)anelIkElgenAkgsg;darenH.
sg;darenH GnuvtcMeBaHr)aykarN_hirBavtdac;BIKa nig r)aykarN_hirBavtEdl
rYmbBalKarbs;FnaKarmYy . enAeBlEdlRkummYyRbtibtikarskmPaBFnaKar
sg;darenHGacykmkGnuvt)an cMeBaHRbtibtikarTaMgenaH edayeRbImUldankarrYmbBalKa .
FnaKar RtUv)antMrUveGayeFVIkarraykarN_hirBavt nig TinnyRbtibtikarepSgeTot
EdlkMNt;edayraCrdaPi)alkm<Ca nig FnaKarCatinkm<Ca b FnaKarkNal
EdlCaGaCJaFrRtYtBinit cMeBaHbNaFnaKarTaMgLay . r)aykarN_hirBavt
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Edl)anerobcMeLIgenAkgsg;darenH KwminmaneKalbMNgbMeBjnUvviFan nig bTb,Bati

bEnmeTotenaHeT .
niymny
7> becksBxageRkamenHRtUv)aneRbIR)as;enAkgsg;darenH EdlmanGtnybBaak;dUcteTA
FnaKar KWCaGgPaBGaCIvkmmYy EdlbegInmUlFnBIsarFaNCnkgTMrg;nkarsnSM
ehIynig karEbgEckmUlFnenaHeTAkan;saFarNCnkgTMrg;CaR)ak;kMcI b buerRbTanvij
edIm,IelIkkMBs; suxmalPaBrbs;saFarNCnTUeTA .
sac;R)ak; KWCaRkdasR)ak; nig kak;Exrerol nig rUbiybNbreTsnana .
niymnynsac;R)ak; kRKbdNb;elIBakrUbiyvtExrerolpgEdredayRtUv)andkecj
BIsaracrnig sitenAkgdMNak;kal Gnrkal EdlRtUv)anGnuBaatieGaybrenAFnaKarCati
nkm<Ca . cMeBaHduMmas nig R)ak;kak;CanimitrUbEdlRtUv)andkecjBIniymnyenH .
bMNulryxI KWCabMNulrbs;FnaKar cMeBaHPaKIxageRkAEdlRtUvTUTat;sgy:agqab;rhs
edayEpkeTAelIkicsna b karbBaaedayGCJaFrEdlmansiTiGnuBaat . ]TahrN_
bMNulEdlRtUv TUTat;sgqab;rhsrYmman sac;R)ak;kMBugcracr Bnkat;Tuk R)ak;beBaIr nig
karR)ak;hYskal kMNt;sg .
kicsna
KWCakarsna b kicsnaEdlBuMGacRbEkk)anedayPaKINamYy
EdlRtUvEtbMeBj tamtMrUvkarEdl)anyl;RBmKa .
yfaehtu KWCalkxN b sanPaBmYynRBwtikarN_mYybeRcIn EdllTplcug
eRkayCaR)ak; cMeNjbxatRtUv)anGHGagedayEpkeTAelIkarekIteLIgbminekIteLIg.
karxatEdl)a:n;sanTukeTAelIkicsna nig yfaehtu
KWCakar)a:n;sanelIkarxatEdlbNalmkBI GtifiCnmin)anbMeBjtamkicsna nig yfa
ehturbs;BYkeK .
\NTan KWCakarpl;nUvmUlFn b sac;R)ak;smmUl EdlRtUvTTYledayEpkeTAelI
kicRBmeRBog rvagFnaKar nig PaKIdTEdltMrUveGayGkxIR)ak;TUTat;sgbMNulrbs;BYk
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eKbnab;BIkalkMNt; Cak;lak;mYykgGRtakarR)ak;Cak;lak;mYycMNUlRtlb;mkvij b
karEbgEckcMNUlRtlb;mkvij dCak;lak;EdlRtUv)anbBalenAkgniymnyn\NTan
Edl)anpl; .
R)ak;kMcIEdl)anTTYl KWCaR)ak;kMcICaR)ak;Exrerol b rUbiybNbreTsEdl)anTTYl
BIFnaKar b PaKIepSgeTotrYmTaMgFnaKarCati edayRtUvTUTat;bg;tamkalkMNt;rbs;
R)ak;kMcI . RbePTnR)ak;kMcIenH minrYmbBalR)ak;kMcIbMeBjedImTun nig R)ak;beBaIrbs;
saFarNeT.
R)ak;kMcIbMeBjedImTunKWCaR)ak;kMcITaMgLayNaEdlGacRtUv)anTUTat;sg bnab;BIFnaKar
)anbMeBj tamkatBVkciCak;lak; nig kgkrNIkSyFn edayEpkeTAelIkicRBmeRBog
rvagFnaKar nig PaKIepSg eTot . R)ak;sMNgEdlRtUvTarnR)ak;kMcIbMeBjedImTunTaMg
enaHTTYl)anbnab;BIR)ak;sMNg EdlRtUvTarnR)ak;kMcIepSg eTot .
sanPaBGRtabrrUbiybNbreTssuTKWCa
1> PaBxusKasuTrvagRTBskm nigbMNulrUbiyvt kgrUbiybN
2> PaBxusKaBitrvag sac;R)ak;EdlGacTTYl)an nigsac;R)ak;RtUvsgCarUbiybN
breTs .
R)ak;beBaIr KWCamUlFnRtUv)anpl;edaysaFarNeTAeGayFnaKarenAeRkamkicsnamYy
bMNulR)ak;beBaIr CaTUeTAman
1> KNnIcrn KWCaKNnIEdlKanCab;karR)ak; nig R)ak;bMNul EdlRtUvsgtamkar
RtUvkardkR)ak;GaceFVIeLIgRKb;eBlevla edayeRbImUlb,TanbRt rUbiyNti b
TMrg;epSgeTot nkarbBaaTUTat; b karbBaabEgVr .
2> R)ak;beBaIrsnSM EdlCaKNnImanCab;karR)ak; nig dkR)ak;tamtMrUvkaredayEpk
elIkarbgajbNdkR)ak;beBaIr EdlCaTUeTAPab;mkCamYyesovePAFnaKar
kMNt;Rta R)ak;beBaIr kardkR)ak; karR)ak; nig smtulKNnI .
EdlCaKNnImanCab;karR)ak;mankalkMNt;TUTat;
3> R)ak;beBaIrmankarkMNt;
sgCak;lak; nig RtUv)anbBaak;edayRbkasFnaKar .
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4>
lixitbBaak;R)ak;beBaIr EdlCaR)ak;beBaIrmankalkMNt;RTRTg; edayksar
EdlGacepr .
5>
TMrg;epSgeTot EdlsmmUleTAnigcMNuc 1 dl; 4 xagelI .
R)ak;beBaIrBIFnaKardTeTot KWCabMNulrbs;FnaKar cMeBaHFnaKarepSgeTotTaMgenAkg

Rsuk b eRkARbeTsEdlGacTTYlykTMrg;KNnIrcrnkarsnSM Inter bank call money
R)ak;beBaIrmankalkMNt; nigRbePTsmmUlepSgeTot .
eKalneya)ayKNeny
8> edIm,IGaceGayGkeRbIR)as;yl;dwgBImUldanEdlr)aykarN_hirBavtRtUv)anerobcMeLIgeday
FnaKarmYy cMeBaHeKalneya)ayKNenysIBIFatuEdlRtUvbgajman dUcxageRkam
k> karTTYlsal;nUvRbePTeKalnR)ak;cMNUl sUmemIlkfaxN 45 nig 46
x> karkMNt;tMlelIkarvinieyaK nig karlk;FnbN sUmemIlkfaxN 59 nig 60
K> PaBxusKarvagRbtibtikar nig RBwtikarN_epSg EdlnaMeGaymankarTTYlsal;
RTBskm nig RTBGkmenAkgtaragtulkar nig Rbtibtikar nig RBwtikarN_
TaMgenaHEdlbegIteGaymanyfaehtu nig kicsnanana sUmemIl kfaxN
67 nig 70
X> mUldanRKwHsMrab;karkMNt;karxatbg;nR)ak;kMcI nig buerRbTan nig dkecj
R)ak;kMcI nig buerRbTan EdlminGacRbmUl)an sUmemIlkfaxN 84 nig 89
mUldanRKwHsMrab; karkMNt;bnkelIhaniPyTUeTArbs;FnaKar nig karcuHbBaI
KNenycMeBaHbnkEbbenaH sUmemIlkfaxN 90 dl; 92
karTTYlsal; nig karvas;EvgRbtibtikar\NTan
9> R)ak;kmI RtUv)anTTYlsal;enAeBlEdl vaRtUv)anTUTat;RbKl;R)ak; nig RtUv)anvas;Evg
tMleTAtam cMnYnR)ak;edImrbs;va . R)ak;edImnR)ak;kMcIminrYmbBalkarR)ak; nig karbg;
munepSgeLIy .
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10> R)ak;kMcI RtUv)ankMNt;tMlelIsmtulminTan;sg EdlnwgRtUv)anRbmUlykmkvij .

cMnYnenH RtUv)ankat;bnyedaysMviFanFn)a:nsan cMeBaHkarxatbg;R)ak;kMcIedIm,IcuHkgbBaI
nkMcIkgkMrit tMlTTYlsal;suT . Gb,hamin)anTTYl nig kMrepSgrbs;kMcIEdlmin
)andkrMls;RtUv)anbgajCakarkat;bnykmI . Bak;BneTAnwgkarR)ak;bgrCaTUeTA RtUv)an
eKbBalenAkgRTBskmepSg b kbgajepSgBIKa RbsinebIvamanPaBCasarvn .
11> sMviFanFnelIkarxatbg;R)ak;kMcI KWRtUv)an)a:n;sanCacMnYnnkarxatbg;)a:n;sanenAkgpl
bRtR)ak;kMcIrbs;FnaKar .
12> CaTUeTA sMviFanFnmanBIrRbePTKWsMviFanFnTUeTA nig sMviFanFnCak;lak; . sMviFanFn
TUeTAsMrab;plbRt\NTan edayRtUv)ankMNt;EpkeTAelIbTBiesaFn_rbs;FnaKar nig
TsSnnanarbs;]sSahkm . sMviFanFnCak;lak;RtUv)ankMNt;edayEpkelIktaepSgKa
Edlman\TiBleTAelI lkNsm,tin\NTan dUcCa TsSnvisyBaNiCkmrbs;kUn
bMNullkNhirBavtedaysgt;Fn;eTAelIclnasac;R)ak; lTPaBrbs;kUnbMNuledIm,ITUTat;
sgbMNul nig rbs;bBaaM. sMviFanFnelIPaBEdlxatbg;)anRtUveFVIeLIgedayBak;Bn
eTAnwgrUbiybNn\NTanEdl)anpl;. RbsinebI\NTanEdl)anpl;CaExrerolsMviFan
FnelIkarxatbg;enaHmantMlCaExrerolRbsinebI\NTanEdl)anpl;CarUbiybNbreTs
sMviFanFnelIkarxatbg;EdlGacekItmanKYrEtCarUbiybNbreTs .
13> cMnYnR)ak;kMcIEdlRtUv)andkecjRsbeTAnwgsmamaRtrbs;R)ak;kMcI EdlminGacRbmUlyk
mkvij)an . vtbBaaMRtUv)ankan;kab;kykCafrnwgkarTUTat;sgR)ak;kMcIRtUv)anTTYl
sal;nUvtMlTTYlsal;Bit .
karTTYlsal;cMNUl nig cMNaykarR)ak;
14> karTTYlsal;cMNUl nig cMNaykarR)ak;mansarsMxan;Nas;sMrab;karkMNt;nUvR)ak;
cMeNjrbs;FnaKar . skmPaBcMbgrbs;FnaKar KWkarbegInnUvmUlniFiEdlmankarR)ak;
ehIyeFVIkarvinieyaKvaeTAkgplitkmRTBskm . kgvisyepSg kdUcCavisyFnaKar
EdrkarkMNt;eBl
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15>
16>
17>
18>
19>
20>
21>
evlankarTTYlsal;cMNUlxusEbk BIkarTTYlsal;cMNayenAkgvisyFnaKar . bBaa

enHeFVIeGaymanPaBbnSIKa rvagfedIm nig cMNUlEdlFnaKarBi)akkgkar sMercehtu
enHehIycriklkNnskmPaBRbtibtikarGaCIvkmrbs;FnaKar KYrykmkBicarNa .
cMNUlkarR)ak;RtUv)anTTYlsal; edayEpkelIviFIsasbgrelIkElgEtkgkrNIR)ak;
kMcIKanskmPaB nig R)ak;kMcIEdl)anputkMNt;sgehIyRtUvKiteLIgvij sUmemIlkfa
xN 25 . cMNUlkarR)ak;BIR)ak;kMcIKanskmPaB RtUv)aneKTTYlsal;enAeBlEdl
cMNUlenaH)anTTYlrYcehIy .
cMNUlEdl)anTTYlBIskmPaB\NTan nig skmPaBepSgeTot rYmmancMNUlkarR)ak;
nig cMNUl epSgdUcCa kMreCIgsar nig sMviFanFn . cMNUlBIkMcIKanskmPaBminRtUv
)anTTYlsal;fa CacMNUlenAkgkariybriecTnr)aykarN_hirBavteLIy .
enAeBlEdlR)ak;kMcIRtUv)ancat;cMNat;fak;faCakMcIKanskmPaB karR)ak;Edl)anTTYl
sal;faCacMNUl b:uEnminTan;)anRbmUlenaH KYrRtUv)anbdiesFecal .
enAeBlEdlkarR)ak;EdlTTYlsal;BImunRtUv)aneKlubecalenaH cMnYnEdllubecalenaH
nwgkat;bnycMNUlkarR)ak; .
R)ak;kMcIEdlKanskmPaB KWCaR)ak;kMcITaMgLayNa EdlmanR)ak;edIm nig karR)ak;
kMNt;eBlsg BI 90 f belIseBlkMNt;RtUvsgbmankarbgajfakarRbmUlyk
mkvij)anRtUv)ankayCakarsgSy . karbgajTaMgenHrYmmankarbraCykgkarTUTat;
sgenAfkMNt;karRbkaskSyFnKanesaFnPaBkarbBab;RbtibtikarGaCIvkm b sanPaB
epSgnpllM)akEpkhirBavt b kKan lTPaBbMeBjkatBVkicTUTat;sgbMNulEdl
dl;eBlkMNt;sg . R)ak;kMcIEdlKanskmPaBTaMgenaHRtUv)ancat;fak;fa {eRkamkMritsg;dar :
{eBareBjedaykarsgSy} nig {karxatbg;} edayGnuelamtamviFankarnkarcat;
fak;\NTanrbs;FnaKarCati .
cMNaykarR)ak;RtUv)anTTYlsal;EpkeTAelImUldanbgr .
cMNUl nig cMNayminEmnkarR)ak;EdlekItmanenAkgkariybriecT RtUv)anTTYlenAkg
kariybriecTenaH .
________________________________________________________________________
22> cMNUl nig cMNayminEmnkarR)ak;TaMgenaH rYmman kMresvakm nig bnkEdlTak;

TgeTAnwg Rbtibtikar\NTan .
23> RbsinebI\NTanmYy b kicsnamYy RtUv)anTUTat;sgmunkalkMNt;TUTat;sgcMNUl nig
cMNay EdlenAsl;RtUv)anTTYlsal;enAeBlEdl\NTanbkicsnaenaHRtUv)anTUTat;
sgcb; .
R)ak;kMcIputkMNt;EdlRtUv)anerobcMeLIgvij
24> R)ak;kMcIEdlputkMNt;mYy RtUv)anerobcMeLIgvijeday rYmmankarR)ak; nig cMNayepSg
eTotEdlGacbreTACaR)ak;edImvij)an .
25> R)ak;kMcIEdlputkMNt;RtUv)anerobcMeLIgvij KWCaR)ak;kMcIEdlhYskalkMNt;sg nig
lkxNnkicsnaRtUv)anEkERb edayGnuelameTAtamkicRBmeRBogedIm,IERbkayKNnI
enaHeTACasanPaBbgrbcb,n . karEkERblkxNGacrYmbBal b:uEnminmankarkMrit
kMNt;eT karpas;brGRtakarR)ak;karbegInryeBlkMNt;TUTat;sgkarEkERbcMnYnbMNul
bcb,n bkarpas;brvtbBaaM .
26> karR)ak;hYskalkMNt;sg EdlminGacRbmUlykmkvij)anGacrYmbBaleTAkgcMnYn
bMNulbcb,n EdlkarR)ak;min)anbgrRtUv)ankt;RtafaCacMNUlminTan;)anTTYl nig
)anTTYlsal;vaCacMNUl EtenAeBlEdlmankarRbmUlykmkvijEtb:ueNaH .
27> eRkayBIR)ak;kMcI)anerobcMeLIgvijrYcehIy vacab;epImeTACaR)ak;kMcIEdlmanmUldanbgr
FmtaelIkElEtlkNbgajfa karBnareBlnbgrmanPaBRtwmRtUv nig luHRtaEtkar
TUTat;sgbgr karR)ak;enaH minTak;TgnwgeBlevlabEnm . R)ak;kMcIEdl)anerobcMeLIg
vijEdlbEnmeBlevla minKYreFVIbgrkarR)ak;eTrhUtdl;eBlkarR)ak;enaHRtUv)anRbmUl
ykmkvij . enAeBlEdlGRtakarR)ak;bgrmanlkNRtwmRtUvGRtakarR)ak;fIrtUv)an
yl;RBmbnab;BIeRbImUldanbgrbcb,n .
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28> karvinieyaKEdl)anmkBIkarerobcMeLIgvijnR)ak;kMcI RtUv)aneKcat;TukfaCa karvinieyaK

beNaHGasn . ehtuenHehIyviFIsasKNenyfedIm sMrab;karvinieeyaKRtUv)anGnuvt
edayminKit GMBIPaKrymas;kmsiTenAkgshRKaseLIy . tMlkgbBaInkarvinieyaK
KYrRtUv)anEktMrUv cMeBaHkarFak;cuHCaGciny_nUvtMlnkarvinieyaKesInwgkarFak; cuHCa
Gciny_enaH . karvinieyaK nig karedaHdUr KYrRtUv)anbgajepSgBIkarvinieyaKdTeTot
ehIyminRtUvrYmbBal KaenAkg r)aykarN_hirBavte T BIeRBaHvaRKan;EtCakarvinei yaKbeNaH
Gasnb:ueNaH .
29>
vtbBaaMEdlTTYl)an RtUv)anTTYlsal;tamtMlTTYlsal;suT . EdlTTlYsal;suT
KWCatMlRBmeRBognvtbBaaMeRkay BIkardkfedImlk;)a:n;sanrYcehIy .
30> PaBxusKarvagtMlvtb BaanM gi R)ak;Edl)anmkBIkarlk;vtb BaaeM naH RtUv)anTTYlsal;fa
CaR)ak;cMeNj b xatenAeBlEdllk;enaH .
31> karsarmkvijnR)ak;kMcIEdl)anlubecal RtUv)anTTYlsal;faCakarEktMrUveTAelIsMviFan
FnelIkarxatbg;cMeBaHR)ak;kMcIenaHeTAtamTMhMnR)ak;edIm . RbsinebIkarsarmkvijman
cMnYneRcInCagR)ak;edIm cMnYnEdlelIsenaHRtUv)anTTYlsal;faCacMNUlkarR)ak;.
32> karRbmUlR)ak;BI\NTanEdl)anlubecal GacrYmmanTaMgkarTUTat;sgR)ak;edIm nigkar
R)ak;. karRbmUlyk)anmkvijnUvR)ak;kMcIEdl)anlubecal Edl)ancat;fak;faCa
{kareBareBjsgSy} b {karxatbg;} RtUv)anTTYlsal;faCakarEktMrUveTAelIsMviFanFn
elIkarxatbg;R)ak;kMcIeTAtam TMhMncMnYnR)ak;edIm . cMnYnelIsnkarRbmUlykmkvijnUv
R)ak;edImRtUv)ancat;TukfaCacMNUlkarR)ak; .
RbtibtikarGahrN nig nihrN
34> skmPaBrbs;FnaKarkgRtibtikarGhrN-nihrN Tak;TgeTAnwgRbtibtikardMbUgkarebIk
karTTYl nig dMeNIrkarnlixit\NTan Letter of credit (L/C) . FnaKarGacRbkas
ecjeRbInUvlixit\NtaneTAtamkaresIsuMrbs;GtifiCn nig RbKl;siTieTAeGaybuKl b
________________________________________________________________________
GgPaBEdlRtUv)anTTYllixit \NTanedIm,ImansiTidkR)ak;ecjBIFnaKarbdkR)ak;ecjBI
saxaNamYYyrbs;FnaKarenH .
kMrEdlEpktamskmPaB
35> cMNUl nig cMNayEdlekItmanenAkgkariybriecTCak;lak;mYy RtUv)anTTYlsal;enAkg
kariybriecTenaH . cMNUl nig cMNayEdlminekItmaneLIg nAkgkariybriecTCak;lak;
mYyRtUv)anTTYlsl;enAeBlEdlRbtibtikarenaHekIteLIg .
36> skmPaBrbs;FnaKarmin)anTak;TgCamYynwgRbtibtikar\NTaneTrYmmanskmPaBEdl
ekItmaneLIgenAkgkariybriecTCak;lak;mYy nig skmPaBEdlminekItmaneLIgenAkg
kariybriecTCak;lak;mYy . cMNUl nigcMNayEdlekItmaneLIgkgkariybriecTCak;lak;
mYyman kMreCIgsarnigR)ak;kMr)anmkBIskmPaBnanaEdlmin)anTak;TgnwgRbtibtikar
\NTan . cMNUl nigcMNayEdlminekItmaneLIgkgkariybriecTCak;lak;rYmmanRbtibti
karbBanluykarebIklixit\NTan (L/C) karlk;mUlb,TanbRteFVIdMeNIr ma:sIunebIk
R)ak;sVyRbvti nig karRbkas eGayeRbIrUbiyNtiFnaKar .
karekIneLIgmUlniFiBIGtifiCn
37> edIm,IbegItmUlniFiBIGtifiCnFnaKarlk;plitplrbs;xnenAkgTMrg;CaKNnIcrn
KNnIsnSMR)ak;beBaIr niglixitbBaak;R)ak;beBaIrEdlmankalkMNt;TUTat;sgtameBl
evlaxusKa .
38> karkMNt;tMlplitplR)ak;beBaIrmandUcxageRkam
k> KNnIcrn KWRtUv)anbgajnUvcMnYnbMNulrbs;FnaKarCMBak;Gkkan;KNnI
x> KNnIsnSM KWRtUv)anbgajnUvcMnYnbMNulrbs;FnaKarCMBak;Gkkan;KNnI
K> R)ak;beBaIrmankalkMNt;RtUv)anbgajeTAtamcMnYnR)ak;edImbeBaIr
EdlmanEcgkgkicRBmeRBog rvagFnaKar nigGkbeBaIrR)ak; .
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X>
lixitbBaak; nR)ak;beBaIrRtUv)ankMNt;eTAtamcMnYnEdlcuHenAelIbNedaydk
ecjkarR)ak;EdlminEmnCacMNUl . cMnYnxusKarvagcMNUlsac;R)ak; nigcMnYncuH
kgbNGb,haRtUv)anTTYlsal;karR)ak;EdlminEmnCacMNUlehIyRtUv)andk
rMls;eTAtamkalkMNt;n R)ak;beBaIrenaH .
kicsna nig yfaehtunana

39> sMviFanFncMeBaHkarxatelIkicsna nig yfaehtuRtUv)ankMNt;kgcMnYndUcKacMnYnxat
Edl)an)a:n;san nig cMnYnEdlRtUv)anTTYlsal;faCacMNay nig RTBGkmdac;eday
ELkBIKa .
40> FnaKarGac)a:n;sankarxat edayEpkeTAelIKuNPaBrbs;kicsna nigyfaehtueday
dkecjtMlvtbBaaMEdl)an)a:n;san . karkMNt;KuNPaBRtUvBicarNaeTAelITsSn
visyGaCIvkmsanPaBhirBavt nigsmtPaBTUTat;sgrbs;GtifiCn .
41> Rbtibtikarrbs;FnaKarcMeBaHkicsna nig yfaehtukgcMeNamenaHmankarRbkaslixit
Fanarbs;FnaKar]bkrN_\NTan lixit\NTanEdlminGacEkERb)an bNCMBak;lixit
\NTantamtMrUvkar nig cMNUlkarR)ak;)anmkBIRTBskmKanskmPaBEdlminGac
TTYlsal;faCacMNUlenAkg kariybriecTbcb,n
karbkRsaybgaj nig karbgaj r)aykarN_hirBavt
42> r)aykarN_hirBavtrbs;FnaKarmYyrYmman
k> r)aykarN_lTpl
x> taragtulkar
K> r)aykarN_clnasac;R)ak;
X> r)aykarN_bMErbMrYlRTBmas;rbs;mas;PaKhun
g> kMNt;sMKal;elIr)aykarN_hirBavt
________________________________________________________________________
r)aykarN_lTpl
43> FnaKarmYyGacbgajr)aykarN_lTpl EdlEckCaRkumncMNUl nig cMNayeTAtam
lkN nigeFVIkarbgajnUvcMnYncMNUl nig cMNayeTAtamRbePTeKalsMxan; .
karbgajr)aykarN_enHmanTMrg;CaeRcInCMhan EdlbriyayBIcMNUl nig cMNayEdl
ekIteLIgBIRbtibtikarcMbgrbs; FnaKar nig skmPaBdTeTotEdlmin)anBak;Bn.
44> r)aykarN_lTplrbs;FnaKar bgajCalMGitnUvcMNUl nig cMNay nig EbgEckcMNUl
nig cMNayEdlekIteLIgBIRbtibtikarGaCIvkm nig RbtibtikarepSgeTot.
45> bEnmelItrM vU karrbs;sg d; arepSgeTotkarbgajenAkg r)aykarN_lTplbkN
M t;sKM al;
elIr)aykarN_hirBavtKYrbBalb:uEnBuM)ankMNt;nUvFatucMNUl nig cMNaynanadUcxag
eRkamenH
cMNUlkarR)ak; nig cMNUlRbhak;RbEhl
cMNaykarR)ak; nig cMNayRbhak;RbEhl
cMNUlPaKlaP
cMNUlkMrQl nig kMreCIgsar
cMNaykMrQl nig kMreCIgsar
cMeNjdkkarxatbg; EdlekIteLIgBIkarlk;mUlbRt
cMeNjdkkarxatbg; EdlekIteLIgBIkarvinieyaKmUlbRt
cMeNjdkkarxatbg; EdlekIteLIgBIRbtibtikarrUbiybNbreTs
karxatbg;elIR)ak;kMcI nig buerRbTan
cMNayrd)alTUeTA
cMNayRbtibtikarepSg
46> RbePTsMxan;ncMNUl EdlekIteLIgBIRbtibtikarrbs;FnaKarmYyrYmmankarR)ak;cMNUl
kMreCIgsarnigkMrQlnigcMNUlesvakmepSg . RbePTcMNUlnImYyRtUvbgajdac;
BIKaedIm,IeGayGkeRbIR)as;r)aykarN_hirBavt GacvaytMlelIRbtibtikarrbs;FnaKar)an .
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47> RbePTsMxan;ncMNayEdlekIteLIgBIRbtibtikarrbs;FnaKarmYy rYmman karR)ak;

kMreCIgsarxatbg;elIR)ak;kMcI nig buerRbTancMNayEdlTak;TgCamYynwgkarkat;bny
tMlkgbBaInkarvinieyaK nig cMNayrd)alTUeTA . RbePTcMNaynImYyRtUvbgaj
dac;BIKa edIm,IeGayGkeRbIR)as;r)aykarN_hirBavtGacvaytMlelIRbtibtikarrbs;
FnaKar)an .
48> FatucMNUl nig cMNayminGacTUTat;Ka)aneLIy elIkElgEtkrNIEdlvaTak;TgeTAnwg
RTBskm nigRTBGkmEdlRtUv)anTUTat;edayGnuelameTAtamkfaxN 58 .
49> karTUTat;KaminRbRktIGacbNaleGayGkeRbIR)as;r)aykarN_hirBavtminGacvaytMl
elIRbtibtikarepSgKarbs;FnaKar)annigcMNUlBIkarvinieyaK EdlTTYl)anBIkMNt;fak;
Cak;lak;rbs;RTBskm .
50> karcMeNj nig karxatbg;EdlekIteLItBIFatuxageRkamenHGacRtUv)anraykarN_eTAtam
mUldancMnYnBitR)akdmYy
k> karlk;ecal nig karERbRbYltMlkgbBaIelIkarlk;mUlbRt
x> karlk;ecalmUlbRtvinieyaK
K> RbtibtikarrUbiybNbreTs
51> cMNUl nig cMNaykarR)ak;RtUv)aneFIVkarbgajdac;BIKa edIm,IeGayGkeRbIR)as;mankar
yl;dwgkan;EtRbesIeLIgcMeBaHsmasFatu nig ehtuplnkarpas;brkarR)ak;suT .
52> karR)ak;suT KWCacMnYnxusKarvagcMNUl nig cMNaykarR)ak; . GkRKb;RkgRtUv)anCMruj
eGayeFIVkarbgajGRtakarR)ak;CamFm tMlCamFmncMNUlkarR)ak;BIRTBskm nig
tMlCamFmnRTBGkmEdlmankarR)ak;sMrab;kariybriecT . enAeBlEdlraCrdaPi)al
pl;CMnYyeTAeGayFnaKartamrykardak;R)ak;beBaIr nig bN\NTannanaEdlman
karR)ak;TabCagTIpSar GkRKb;RKgRtUv)anCMrujeGayeFIVkarbgajnUvTMhMR)ak;beBaIr nig
bN\NTanTaMenaHCamYy nwgplb:HBal;rbs;BYkvaeTAelIcMNUlBit .
taragtulkar
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53> FnaKarmYyRtUvbgajtaragtulkareTAtamRkumnRTBskm nig RTBGkmnwgRtUverob

cuHbBaIeTAtamlMdab;RsbtamsnnIyPaBrbs;BYkva .
54> bEnmelItMrUvkarrbs;sg;darepSgeTot karbgajenAkgtaragtulkar b kMNt;sMKal;
elIr)aykarN_hirBavtKYrbBal b:uEnBMu)ankMNt;nUvFatuRTBskm nig RTBGkmnana
dUcxageRkamenHeT
RTBskm
sac;R)ak;
KNnIcrnCamYyFnaKarkNal
KNnIcrnCamYyFnaKarepSg
R)ak;beBaIrTUTat;enAFnaKarepSg
mUlbRt
mUlbRtrdaPi)al nig mUlbRtepSgeTotEdlrkSaTuksMrab;karlk;bn
R)ak;kMcI nig buerRbTaneTAeGayFnaKarepSgeTot
rUbiyvtsMrab;TUTat;enAelITIpSarepSg
R)ak;kMcI nig buerRbTaneTAeGayGtifiCn
karvinieyaKkgsk
GclnRTB
RTBskmepSg
RTBGkm
R)ak;beBaIrrbs;GtifiCn
R)ak;beBaIrrbs;FnakarepSg
lixitbBaak;nR)ak;beBaIr
bNsgR)ak; nig RTBGkmepSgeTotEdlmanPstagCalaylkGkSr
sMviFanFnsMrab;karxatbg;Edl)an)a:nsanelIkicsna nig yfaehtu
RTBGkmepSgeTot
________________________________________________________________________
R)ak;kMcIbMeBjedImTun
RTBmas;
skmUlFn
TunvinieyaKbg;bEnm
RbtilaP
TunbMrug nig R)ak;bMrug

enAeBlEdlKNnIEdlmanPaBCarUbvn minGacRtUv)ancat;fak;cUlCamYyKNnIRTBskm
nig RTBGkmdUcmanEcgenAkgkfaxN 54)anKNnITaMgenaHRtUvbgajedayELkdac; BIKa .
viFIsasEdlniymeRbICaTUeTAsMrab;kareFVIcMNat;fak;RTBskm nig RTBGkmrbs;
FnaKarKWkarRbmUlCaRkumeTAtamlkNTUeTArbs;RTBskm nig RTBGkmenaH nig
karerobeTAtam lMdab;nsnnIyPaBrbs;BYkva nig tamkariybriecTTUTat; . TaMgFatu
ryeBlxI nig ryeBlEvgminRtUvbgajdac;BIKaeT BIeRBaHRTBskm nig RTBGkm
rbs;FnaKarGacRtUv)anTTYlsal; nig TUTat; kgryeBlxIxagmux.
GkeRbIR)as;r)aykarN_hriBavtRtUvkarBtmanEdlBak;Bn EdlGacbgajGMBITMnak;TMng
nig karKankraCPaBrbs;FnaKarCamYynwgPaKInana dUcCaFnaKarepSg GkelgTIpSar
hun nig GkbeBaIrR)ak;dTeTot edaysarBtmanTaMgenaH Gacpl;nUvkaryl;dwgGMBI
TMnak;TMngnigkarKankraCPaBrbs;FnaKarCamYynwgFnaKardTeTot nig TIpSarrUiyvt.
EhtuenHFnaKar RtUvbgajdac;edayELk BIKacMeBaH
k> smtulCamYynwgFnaKarkNal
x > karTUTat;CamYyFnaKardTeTot
K> karTUTat;rbs;TIpSarrUbiyvtdTeTot
g> beBaIrrbs;TIpSarrUbiyvtdTeTot
c> R)ak;beBaIrepSg
cMnYnRTBskm nig RTBGkmNamYyEdl)anbgajenAkgtaragtulkar minGacTUTat;
CamYyRTBskm b RTBGkmepSgeTot)aneT elIkE;lgEtkrNImanc,ab;GnuBaateGay
55>
56>
57>
58>
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ehIykarTUTat;enaH tMNageGaykarrMBwgTukfa nwgmankarTTYlsal;bkarTUTat;RTB

skm bRTBGkmenaH .
59> FnaKarmYyKYrbgajtMlTIpSarnkarlk;mUlbRt nig mUlbRtvinieyaKEdlGaclk;enAelI
TIpSar)an RbsinebItM lnmUlbRtenaHxusEbkBItM lkg bBaeI nAkg r)aykarN_hri Bavt .
60> vamansarsMxan;Nas;cMeBaHkarEbgEckeGaydac;BIKa rvagkarlk;mUlbRt EdlekIteLIg
BIkarvinieyaKmUlbRt nig karvinieyaKepSg . karlk;mUlbRtKitCamUlbRtEdlGac
lk;enAelITIpSar)an ehIyRtUv)anTij nig kan;kab;kgeKalbMNglk;mUlbRtTaMgenaH
vijkgryeBlxI . mUlbRtvinieyaKRtUv)anTijyk nig kan;kab;kgeKalbMNg)an
nUvTinpl b karbegInmUlFnehIyEdlCaTUeTARtUv)ankan;kab;rhUtdl;kalkMNt;
nmUlbRtenaH . RtUveFVIkarbgajtMlTIpSarrbs;karlk;mUlbRt nig mUlbRtvinieyaK
EdlGaclk;enAelITIpSar)an RbsinebItMlrbs;mUlbRtTaMgenaHxusBItMlkgbBaIenAkg
r)aykarN_hirBavt . vaKanPaBRtwmRtUvenaHeT cMeBaHr)aykarN_hirBavtrbs;FnaKar
mYy EdlKitfaR)ak;kMcIbuerRbTan nig RbtibtikarRbhak;RbEhlCakarvinieyaKenH .
61> enAkgkarerobcMR)ak;kMcIeLIgvijcMnYndulnR)ak;kMcIenaHrYmmankarR)ak; nig cMNayepSg
eTotEdlRtUv)anbreTACaR)ak;edIm .
r)aykarN_bMErbMrYlRTBmas;
62> r)aykarN_bMErbMrYlRTBmas;RtUv)aneFIVkarbgajedayGnuelameTAtamsg;dar EdlEcg
BIkarbgaj r)aykarN_hirBavt.
63> r)aykarN_bMErbMrYlRTBmas;bgajBIkarekIneLIg nig fycuHnRTBskmsuT b
tMlBitrbs;FnaKarkgkariybriecT edayGnuelameTAtameKalkarN_vaytMlCak;lak;
EdlRtUv)anbgaj enAkgr)aykarN_hirBavt.
r)aykarN__clnasac;R)ak;
64> r)aykarN_clnasac;R)ak; RtUv)anbgajedayQrelImUldannclnarbs;sac;R)ak;Edl
raykarN_enAkgr)aykarN_hirBavtkgkariybriecT .
65> sac;R)ak; nig sac;R)ak;smmUl rYmman
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k>
x>
K>
X>
sac;R)ak;
KNnIcrnCamYyFnaKarkNal
KNnIcrnCamYyFnaKarepSg
R)ak;dak;beBaIrepSgeTot
EdlmankalkMNt;kgryeBl3ExbryeBlxICagkarkMNt;n
R)ak;dak;beBaIrenaH.
kMNt;sMKal;elIr)aykarN_hirBavt
66> kMNt;sMKal;elIr)aykarN_hirBavt RtUv)anbgajeTAtamlkNCaRbBn . KNnI
nImYyenAkgr)aykarN_lTpl taragtulkar nig r)aykarN_clnasac;R)ak;EdlsMrYl
dl;karBnl;EfmeTotRtUv)anKaMRTedayeFIVkarbgajCakMNt;sMKal;elIr)aykarN_hirBavt.
CagenHeTAeTot RtUvKitBItMrUvkarrbs;sg;darepSgeTot EdltMrUveGayeFVIkMNt;sMKal;
elIr)aykarN_hirBavtpgEdr b:uEnBMu)ankMNt;eTAGVIEdl)anEcgenAkgkfaxN 68 dl;
105 eLIy .
yfaehtu nigkicsnanana EdlmanTaMgFatueRkAtaragtulkar
67> FnaKarmYyRtUvbgajyfaehtu nig kicsnaepSg nig FatuneRkAtaragtulkar
mandUcxageRkam
k> lkN nig cMnYnrbs;kicsnacMeBaH\NTanminGacRbEkk)anedaysarvamin
Gacdkecj BITisedArbs;FnaKar edayKankarekIteLIgnUvhaniPyBIkarBiny
b cMNayEdlsMxan;enaHeT . cMnYnenAkgkicsnarbs;bN\NTanEdl)an
TTYlRtUv)anbgajnUvsmtulenAsl;rbs;bN\NTan EdlKanskmPaBenaH .
GtifiCnGacbgajcMnYnenAkgkicsnarbs;bN\NTanEdlmansmtulenAsl;
kgbN \NTanEdlKanskmPaBenaH .
x> lkN nigcMnYnenAkgkicsnamanBak;BneTAnwg
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1>
karRbkasenAcMnYnlixit\NTanEdlminGacEkERb)an EdlenAsl;sMrab;
karnaMcUlRtwmcMnYnTwkR)ak;Edlmin)anTTYlsal;elIlixit\NTan .
2> lixitRbkasFana bkicsnaepSgEdlmanRbePTdUcKa .
K> yfaehtu nigkicsnaepSgEdlekIteLIgBIFatueRkAtaragtulkarrYmbBalFatu
Bak;BnCamYy
1> karCMnYs\NTanedaypal;rYmmanbNFanarbs;FnaKar niglixit\NTan
tMkl;TukEdlGaceRbICakarFanaEpkhirBavtsMrab;R)ak;kMcI nig mUlbRt .
2> RbtibtikarCak;lak;Edl)anBak;Bnnwgyfaehtu
CaBiesscMeBaHkarsagsg; nig kareFVIBaNiCkmrYmmankicsnaGnuvt
kargarkicsnaedjf kicsnabg;R)ak; buerRbTanbNFanakardwkCBan
karFananana nig lixittMkl;\NTancMeBaHRbtibtikarNamYYy.
3> yfaehturyHeBlxIEdlGacCMrH)anedaykgEdl)anTak;Tgnwg
BaNiCkmekIteLIgBIkarTijlk;Tmnijman dUcCaksar\NTansMrab;
karFanaelIkardwkCBan .
4> kicRBmeRBogkarlk; nig karTijeLIgvijTaMgenaHmin)anTTYlsal;enAkg
taragtulkareT
5> karR)ak; nigGRtabrR)ak; EdlTak;TgCamYyFatuTaMgenaH
6> kicsnaepSg karecjlixitkt;sMKal; nig lixitbgVilhirBavt.
68> CaTUeTAsg;darsIGMBIyfaehtu nig RBwtkarN_EdlekIteLIgeRkaykariybriecTntarag
tulkarTak;Tgnwgkarkt;RtaKNeny nig karbgajrbs;yfehtu . sg;darenHmankar
Bak;BnCaBiessCamYyFnaKar edaysarRbtibtikarrbs;FnaKarPaKeRcInEtgEtBak;Bn
CamYyRbePTTaMgLayrbs;yfaehtu nig kicsnaepSg EdlFatumYycMnYnGacEkERb
)an nig mYycMnYneTotminGac ehIyEdlFatuTaMgenaHmanPaBCasaravnncMnYnsac;R)ak;
nig eRcInCagGVIEdlshRKasBaNiCkm epSgeTotman .
________________________________________________________________________
69> FnaKarmYyGaccUlrYmkgRtibtikar EdlminGacTTYlsal;faCaRTBskm b RTB

GkmenAkg taragtulkarnaeBlbcb,n b:uEnGacmanyfaehtu nig kicsna . Fatu
nImYyEdlenAeRkAtaragtulkarEtgEttMNageGayEpksMxan; nRbtibtikarGaCIvkm
rbs;FnaKarehIyvaGacekItmannUvkMrithaniPyrbs;FnaKar . bNaFatuTaMgenaHGac
begInbkat;bnyhaniPy Ca]TahrN_ edaykarkat;bnyhaniPyeTAelIRTBskm
nigRTBGkm enAkgtaragtulkar . FatueRkAtaragtulkarGacekIteLIgBIRbtibtikar
Edl)aneFVIeLIgCMnYsGtifiCn b BIsanPaBBaNiCkmrbs;FnaKarpal; .
70> GkeRbIR)as;r)aykarN_hirBavt RtUvkarcg;dwgGMBIyfaehtu nig kicsnaEdlminGacEk
ERb)anrbs;FnaKarmYyedaysarEttMrUvkarenaHBYkeKcat;Tukfa CasnnIyPaBesaFnPaB
nig lTPaBmanRsab;nkaxatbg;CaskanuBl . GkeRbIR)as;TaMgenaH kRtUvkarBtman
RKb;RKan;nigRtwmRtUvGMBIlkN nig cMnYnnRbtibtikarnFatueRkAtaragtulkarrbs;
FnaKarpgEdr .
bkPaBnRTBskm nig RTBGkm
71> FnaKarmYyRtUveFIVkarbgajkarviPaKelIRTBskm nigRTBGkmedaycat;CaRkumnbkPaB
EpkeTAelIeBlevlaEdlenAsl;cab;BI;kalkMNt;nkarIybriecTtaragtulkareTAnwg
kariybriecTkMNt;enAkgkicsna .
72> TsSnsMxan;mYykgkarRKb;RKghaniPyrbs;FnaKar KWkarRKb;RKgRTBskm nig RTB
GkmEdlrYmmankarBak;BnCamYycMnuccenaHnkalkMNt; nig karekIneLIghaniPy
karR)ak; . vaCaPaBminRbRktIsMrab;FnaKar edIm,IeFVIeGaysMercnUvbnSIKakgkarRKb;RKg
RTBskm nig RTBGkm enAeBlEdlRbtibtikarGaCIvkmEdlEtgEtmanlkxNmin
c,as;las; nig manlkNepSgKa . PaBminRsbKaGacbegInnUvlTPaBR)ak;cMeNj
b:uEnvakGacbegInnUvhaniPynkarxatbg;pgEdr .
73> bkPaBnRTBskm nig RTBGkm nig lTPaBnkarCMnYsedaybMNulEdlmanCab;
karR)ak; eTAtamtMlEdlGacTTYlyk)anenAeBlbMNulTaMgenaHdl;kalkMNt;sg
________________________________________________________________________
KWCaktasMxan;kgkarvaytMlsnnIyPaBrbs;FnaKar nig karsMrbxnrbs;vaeTAnwgkar

EkERbGRtakarR)ak; nig GRtabrR)ak; . FnaKarGacbgajkarviPaKCaGb,brmacMeBaH
RTBskm nigRTBGkmeTAtamRkumnbkPaBedIm,Ipl;BtmanEdlTak;TgeTAnwgkavay
tMlGMBIsnnIyPaBrbs;FnaKarenaH .
74> karcat;CaRkumbkPaBRtUv)anGnuvtcMeBaHFatu nRTBskmnigRTBGkmnImYykdUcCakar
cat;RkumeTAtamRbePTRTBskm nig RTBGkmEdrEdlnwgeFIVeGaymanPaBxusEbkKa
enAkgcMeNamFnaKarTaMgGs; . ]TahrN_cMeBaHkariybriecTEdl)anykmkGnuvt
mandUcteTA
k> rhUtdl; 1 Ex
x> BI 1 Ex dl; 3 Ex
K> BI 3 Ex dl; 1 qaM
X> BI 1 qaM dl; 5 qaM
g> BI 5 qaM eLIgeTA
karbUkbBalKaneBlevlamanekIteLIgCaerOy . ]TahrN_ kgkrNIEdlR)ak;kMcI nig
buerRbTan edaykarcat;CaRkumeTAtamBBYkEdlmanryeBleRkam 1 qaM nig BBYkEdl
eRcInCag1qaM . enAeBl EdlkarTUTat;sgenaHGUsbnaykgkariybriecTmYykarbg;
TUTat;bNak;RtUvEbgEckeBlevla kMNt;eTAtamkarRBmeRBog nig rMBwgTukfanwgRtUv)an
TUTat;b)anTTYl .
75> vamansarsMxan;Nas;EdlfaeBlevlakMNt;sgRtUv)anGnuvt
edayFnaKarmYyKwdUcKanwg kariybriecTrbs; RTBskm nig RTBGkm . enH)an
bBaak;ya:gc,as;fakalkMNt;sgmanPaBsuIKa nigplvi)aknPaBKankraCrbs;FnaKar
nwgekItmaneLIg cMeBaHRbPBnsnnIyPaBepSgeTot .
76> kalkMNt;sg GacRtUv)anbBaak;eTAtam
k> eBlevlaEdlenAsl; KitrhUtdl;kalkMNt;nkarTUTat;sg
x> eBlevladMbUg KitrhUtdl;kalkMnt;nkarTUTat;sg
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K>
eBlevlaEdlenAsl;KitrhUtdl;kalkMNt;sgbnab;EdlGRtakarR)ak;GacRtUv
)anpas;br.
karviPaKxagelIbkPaBnRTBskmnigRTBGkmtamryeBlevlaEdlenAsl;KitrhUt
dl;kalkMNt;nkarTUTat;sgpl;nUvmUldandRbesIrbMput edIm,IvaytMlGMBIsnnIyPaB
rbs;FnaKar . FnaKarGacbgajnUvkarviPaKelIkalkMNt;nkarTUTat;sgedayEpk
eTAelIeBlevladMbUgKitrhUtdl;kalkMNt; nkarTUTat;sgedIm,Ipl;BtmanGMBIkarpl;
mUlniFi nig yuTsas GaCIvkm . bEnmelIsBIenHeTAeTot FnaKarGacbgajnUvkar
cat;CaRkumneBlevlakMNt;sg edayEpkeTAelIeBlevlaEdlenAsl;KitrhUtdl;eBl
evlabnab;nkalkMNt;sgEdlGRtakarR)ak;RtUv)anpas;br edIm,IbgajGMBIkarsMrbsMrYl
rbs;vaeTAnighaniPynGRtakarR)ak;
.
GkRKb;RKgGacpl;BtmanGMBIkarbgajGRtakarR)ak; nig viFankarEdlkMNt;edIm,I
RKb;RKg nigRtYtBiinitelIhaniPyEbbenaH enAkgkMNt;sMKal;elIr)aykarN_hirBavt.
77> R)ak;beBaIrEdl)andak;enAkgFnaKarmYyGacdkeTAtamtMrUvkar nigbuerRbTanEdlpl;
edayFnaKarGacTUTat;sgeTAtamtMrUvkar . eTaHbICaya:gNakedaykgkarGnuvtCak;
EsgR)ak;beBaIr nigbuerRbTanTaMgenH RtUv)aneKrkSaTuksMrab;ryeBlEvgedayKankar
dkbkarTUTat;sgvijeLIy . ehtuenHehIyCaTUeTAfcUlCaFrmannkarTUTat;sgvij
KWyWtCagfEdlcuHkgkicsna. eTaHbICaya:gNakeday FnaKarRtUvbgajnUvkarviPaK
EdlbBaak;eBlkMNt;sgeTAtamkicsna eTaHbICaeBlevlankarTUTat;sgeTAtam
kicsnaminEmnCaeBlevlacUlCaFrmankeday BIeRBaHfEdlcuHkgkicsnabgaj
eGayeXIjhaniPysnnIyPaB EdlCab;CamYyRTBskmnigRTBGkm rbs;FnaKar .
78> RTBskmmYycMnYnrbs;FnaKarminmanfkalkMNt;sgeTAtamkicsnaeLIy
.
eBlevlaEdl sntfaRTBskmTaMgenaH dl;kalkMNt;sgRtUv)aneKkMNt;ykfEdl
rMBwgfaRTBskmTaMg enaHRtUv)anlk;TTYlsal;.
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79> enAkgkarvaytMlsnnIyPaBrbs;FnaKarmYy GkeRbIR)as;r)aykarN_hirBavtEtgBicarNa

pgEdrnUvktaepSgeToteRkABIkarviPaKEtkalkMNt;sgdUcCakarGnuvtCaTUeTArbs;FnaK
ar kgRsuk rYmTaMglTPaBmannmUlniFisMrab;FnaKarTaMgenaH .
80> edIm,Ipl;eGayGkeRbIR)as;nUvkaryl;dwgy:agRCaleRCA GMBIkarcat;CaRkumneBlevlan
karkMNt;sgrbs;RTBskm nig RTBGkm karbgajenAkgr)aykarN_hirBavtRtUv
karbEnmnUvBtmannlTPaBnkarTUTat;sgvij enAkgkMLgeBlevlaEdlenAsl; .
ehtuenHehIyGkRKb;RKgGac pl;BtmanGMBIeBlevlacUlCaFrmannigmeFa)aynkar
RKb;RKgnigRtYtBinitelIhaniPy TaMgLayEdlekItmaneLIgCab;CamYyniglkNxus
KanbkPaB nig GRtakarR)ak; .
karkarcab;GarmN_elIRTBskm RTBGkm nig FatueRkAtaragtulkar
81> FnaKarRtUveFIVkarbgajkarcab;GarmN_xaMgNamYy nRTBskmRTBGkmnigFatueRkA
taragtulkar . karbgajEbbenaH KYrRtUv)aneFVIeLIgdUcCakarbgajBItMbn;PUmisas
GtifiCn b Rkumn ]sSahkm b karcab;GarmN_elIhaniPy . FnaKarKYrbgajpgEdr
nUvcMnYnBitnkarRbtibtikar rUbiybNbreTssuTsMxan; .
82> FnaKarRtUvbgajkarcab;GarmN_sMxan; kgkarEbgEckRTBskm nig RbPBnRTB
Gkmrbs;FnaKar edaysarvaCakarbBaak;ya:gsMxan;cMeBaHhaniPyEdlCaskanuBlEdl
manenAkgkarlk;RTBskm nig mUlniFiEdlFnaKarGaceRbIR)as;)an . karbgajEbb
enaHRtUv)aneFVIeLIg dUcCa karbgajBItMbn;PUmisas RbePTGtifiCn b Rkum]sSahkm b
karcab;GarmelIhaniPy EdlsmRsbeTAtamsanPaBrbs;FnaKar . karviPaK nigkar
bkRsayRbhak;RbEhlKapg nFatueRkAtaragtulkarkmansarsMxan;pgEdr .
tMbn;tamPUmisasrYm manRbeTsnImYy RkumnRbeTsbtMbn;nanakgRbeTsmYy .
karbgajRbePTGtifiCnGacTak;TgCamYyEpk dUcCa rdaPi)al GaCJaFrsaFarN
BaNiCkm nig shRKasCMnYj .
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83> karbgajBIRbtibtikarrUbiybNbreTssuTsMxan;kCakarbBaak;ya:gsMxan;nhaniPyxat
bg;EdlekItmaneLIgBIkarERbRbYlGRtabrR)ak;.
R)ak;kMcI nig buerRbTan
84> FnaKarmYyGacbgajdUcxageRkam
k> RbePTR)ak;kMcI nig cMnYnnR)ak;kMcI karxIxagesdkick)ancat;faCakMcIEdr )
x> cMnYnR)ak;kMcIEdl)anpl;eTAeGayPaKIBak;Bn
K> cMnYnnR)ak;kMcIEdlRtUv)anerobcMeLIgvij nig BtmanepSgeTotEdlTak;Tg
nwgR)ak;kMcI EdlRtUv)anerobcMeLIgvijenAkg kariybriecT .
X> karcat;fak;nR)ak;kMcIedayEpkeTAelIeBlevlankalkMNt;sg lTPaBnkar
RbmUlmkvijnUvrUbiybN nig GRtakarR)ak;CamFm
g> eKalneya)ayKNeny EdlbriyayGMBImUldannR)ak;kMcI nig buerRbTan
EdlminGac RbmUlykmkvij)anRtUv)anTTYlsal;faCacMNay nig karlub
ecalBIbBaI
c> briyayGMBIkarekIn b fycuHnsMviFanFnelIkarxatbg;R)ak;kMcI nig buerRbTan
enAkgkariybriecT. FnaKar KYrbgajdac;BIKacMeBaHkarIybriecTcMnYnEdl)an
TTYlsal;faCacMNaycMeBaHkarxatbg;eTAelIR)ak;kMcInigbuerRbTan EdlminGac
RbmUl)an nig cMnYnEdl)anKitCacMNaycMeBaHR)ak;kMcI nig buerRbTanEdllub
BIbBaI nig cMnYnEdl)anbBalCa\NTancMeBaHR)ak;kMcI nig buerRbTan Edl)anlub
BIbBaIBImunrYcehIy b:uEnRtUv)anRbmUl)anmkvij .
q> viFIsasEdleRbIR)as;sMrab;kMNt;cMnYnnsMviFanFnTUeTA nig Cak;lak;
C> cMnYnsrubnsMviFanFnelIkarxatbg;R)ak;kMcI nigbuerRbTanenAkalbriecTntarag
tulkar
________________________________________________________________________
85
86
87
88
Q> cMnYnsrubEdl)anbBalenAkgtaragtulkar cMeBaHR)ak;kMcI nig buerRbTan

EdlminmanbgrkarR)ak; nig mUldanEdl)aneRbIsMrab;kMNt;tMlkgbBaIcMeBaH
R)ak;kMcI nig buerRbTanenaH .
cMnYnNaEdlTukeRbIedIm,IbMeBj karxatbg;eTAelIkMcInigbuerRbTanEdlCakarbEnmeTAelI
karxatbg;TaMgenaHRtUv)ankMNt;y:agCak;lak; bkCakarbEnmeTAelIkarxatbg;CaskanuBl
EdlCakarcglbgajedaybTBiesaFn_RtUv)anbgajkgcegamnkMcInigbuerRbTanRtUv)an
bBaleTAkg TunbMrugnRbtilaP . \NTanNamYy EdlekIteLIgBIkarkat;bnyncMnYn
EbbenH nwgeFVIeGayRbtilaPekIneLIg nig minRtUv)anrab;bBalkgkarkMNt;ncMeNj
bxatsuTkgRKaeLIy.
FnaKarmYyGacTukcMnYnenaHeRbIR)as;sMrab;bMeBjkarxatbg;elIkMcInigbuerRbTanEdlCakar
bEnm eTAelIkarxatbg;TaMgenaHRtUv)ankMNt;y:agCak;lak;bkCakarbEnmeTAelIkarxat
bg;CaskanuBl EdlCakarcglbgajedaybTBiesaFn_RtUv)anbgajkgcegamnkMcInig
buerRbTan . karTukcMnYnTaMgenaH sMrab;eRbIR)as;tMNagcMnYnbMrugTuknRbtilaP nig
minEmnCacMNaykgkarkMNt;cMNUlbxatsuTkgRKaeT . dUcKaenHEdr\NTanNamYy
Edl)anmkBIkarkat;bnyncMnYnEbbenH eFVIeGayRbtilaPekIneLIg nigminRtUv)anrab;
bBalkgkarkMNt;ncMeNj bxatsuTkgRKaeLIy.
GkeRbIR)as;r)aykarN_hirBavtrbs;FnaKarcg;dwgBI\TiBlEdlnaMeGaymankarxateTA
elIR)ak;kMcI EdlnigbuerRbTanmaneTAelIsankarN_hirBavt nigkarRbtibtirbs;FnaKar.
TaMgenHCYyBYkeKkugkarvinicyBIRbsiTPaBnFnFanEdlFnaKar)aneRbIR)as; . ehtudUecH
ehIyFnaKarRtUveFVIkardak; bgajnUvcMnYnsrubnsMviFanFncMeBaHkarxatelIR)ak;kMcI nig
buerRbTanenAkgkalbriecTtaragtulkar nig bMErbMrYlnsMviFanFnenAkgRKa .
bMErbMrYlTaMgLaynsMviFanFn rYmbBalTaMg cMnYnEdlRtUv)aneKCMrHecjkalBIeBlmun
ehIyRtUv)anTajykmkvijkgRKaRtUv)aneFIVkarbgaj edayELkBIKa.
FnaKarmYyGaceFVIkarsMerccitmineFVIkarbgrkarR)ak;rbs;R)ak;kMcIbbuerRbTaneT,Iy
________________________________________________________________________
]TahrN_ enAeBlEdlkUnbMNulxkxanmin)ansgkarR)ak;bR)ak;edIm)anTan;eBlevla
CaedIm. FnaKarRtUveFVIkarbgajcMnYnsrubnR)ak;kMcI nig buerRbTannakalbriecT
taragtulkarEdlkarR)ak;enaHminRtUv)anbgrTuknig )aneRbIR)as;mUldanedIm,IeFIVkar
kMNt;tMlkgbBaInR)ak;kMcI nig buerRbTanTaMgenaH . CakarRbesIrEdlFnaKareFVIkar
bgajfa etIRtUvkarTTYlsal;cMNUlkarR)ak;eTAelIR)ak;kMcI nigbuerRbTan nig C\TiBl
EdlKankareFVIkarbgrkarR)ak;Tuk enAkgr)aykarN_lTplEdrbeT .
89 eBlEdlR)ak;kMcI nigbuerRbTanminGacTarmkvij)an enaHR)ak;kMcI nig buerRbTanTaMgenaH
RtUv)anCMrHecalnigRtUv)ancat;TukCakareFVIsMviFanFnsMrab;karxatbg; . kgkrNImYycMnYn
vaminRtUv)anCMrHecaleTluHRtaEtmannItiviFIpvc,ab;nanaRtUv)anbMeBjehIycMnYnnkarxat
bg;enaHRtUv)ankMNt;cb;sBVRKb; . kgkrNIepSgeTot vaRtUv)anCMrHGs;y:agqab;rhs
]TahrN_ enAeBlEdlkUnbMNul min)ansgR)ak;kar b sgR)ak;edImvijtameBlevla
Edl)ankMNt;Cak;lak;NamYy . edaysarEtR)ak;kMcI nigbuerRbTan EdlminGacRbmUl
vij)anRtUvCMrHecalcMnYnsrubnkMcInigbuerRbTan nigcMnYnsrubnsMviFanFnelIkarxat
GacERbRbYly:agxaMgenAkgkaleTsRsedogKaenH . CalTplFnaKarmYyRtUveFIVkar
bgajBIeKalneya)ayrbs;kgkarCMrHecalnUvR)ak;kMcInigbuerRbTan EdlminGacRbmUl
mkvij)an.
haniPyFnaKarTUeTA
90 cMnYnxHRtUv)anKitTuk BIhaniPyFnaKarTUeTAedayrab;bBalTaMgkarxatnaeBlGnaKt nig
haniPy b yfaPaB EdlminGacBakrN_TukCamun)anCakarbEnmeTAelIcMnYnTaMgenaH
EdlmankareFVIkarbgrTuk RtUv)ak;eFVIkarbgajedayELkBIKaEdlCacMnYnsrubsmRsb
nRbtilaP . \NTanNamYyEdlekItBIkarkat;bnyncMnYnTaMgenaHEdleFVIeGay
RbtilaPmankarekIneLIg nigminRtUv)anrab;bBalkgkarkMNt; ncMeNjbxatsuT
kgRKaeLIy.
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91 FnaKarmYYyGacTukKNnImYycMnYneRbIsMrab;haniPyFnaKarTUeTA edayrab;bBalTaMgkar
xatnaeBlGnaKt nighaniPybyfaPaBEdlminGacBakrN_TukCamun)anCakarbEnm
eTAelIkarxatelIR)ak;kMcInigbuerRbTan . FnaKarkRtUv)anTamTarbGnuBaateGayeFVIkar
bgrTukcMnYnsMrab;yfaPaBnana CakarbEnmeTAelIenaH karbgrTukkRtUv)anTamTareGay
eFIVeLIgedaysg;dardTeTotpgEdr . karkat;TukTaMgenHGaceFVIeGaymankarbgajelIs
nRTBGkmkarbgajxVH nRTBskm bkarbgrTuknigkareFVIsMviFanFnEdlminRtUv)an
GnuBaatieGayeFVIkarbgaj . karkat;TukTaMgenaHbgajBIkasEdlGaceFVIeGaycMeNj
suTbRTBmas;mankarERbRbYl .
92 r)aykarN_lTplminGacbgajnUvBtmanEdlBak;Bn n gi GaceCOCak;)anGMBkI arRbtibtki ar
nFnaKareTRbsinebIcMeNjbxatsuTkgRKa EdlrYmbBalnUvplb:HBal;ncMnYnEdleK
bgarTuksMrab;haniPyFnaKarTUeTAbykfaPaBbEnmEdlminRtUv)anbgajb\NTanEdl
minRtUv)andak;bgajEdlekItBIkarbgVli mkvijncMnnY TaMgenaH. dUcKaenHEdrtaragtulkar
minGacpl;nUvBtmanEdlBak;BnnigGaceCOCak;)anGMBIsankarN_hirBavtnFnaKareT
RbsinebItaragtulkarminrYmbBal nUvRTBskm EdleFVkI arbgajelIsRTBGkmEdlRtUv
)anbgajxVHbkarbgrTuk nig kareFVIsMviFanFnEdlminRtUv)aneFVIkarbgajeLIgenaHeT .
RTBskmEdldak;bBaaM
93 FnaKarRtUveFVIkarbgajnUvcMnYnsrubnbMNulEdlRtUv)anFana nig lkN nig cMnYncuHbBaI
nRTBskmEdl)andak;bBaaMenaH.
skmPaBFanaRKb;RKg
94 FnaKaredIrtYCaGkTTYlFanaRKb;RKg nig kgsmtPaBEdlGacTukcit)ankgkarkan;kab;
beFVkI arcat;EcgRTBCMnsY eGayktCnkarFanaRKb;RKgnana nig CMnsY eGaysabnnana .
RTBskmEdlRtUv)ankan;kab;eRkamkarFanaRKb;RKg edayminEmnCaRTBskmrbs;
FnaKareLIyehtudUecH ehIyRTBskmTaMgenaHminRtUv)anrab;bBalkgtaragtulkar
rbs;FanaeT.
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95
enAeBlEdlFnaKaredIrtYCaGkTTYlFanaRKb;RKgFnaKar RtUvEtpl;nUvkarBiBNnan
skmPaBFanaRKb;RKgrbs;enaHnig erobrab;BIkarcglbgajnvisalPaBrbs;skmPaB
TaMgenaHenAkg kMNt;sKM al;r)aykarN_hirBavte daysarEtvaCaTBGkmEdlmanskanuBl
RbsinebIvabraCykgbMeBjkatBVkicEdlKYreGayTukcitenaH . cMeBaHeKalbMNgEbbenH
skmPaBFanaRKb;RKgmin)an cglbgajBImuxgarnkarFanasuvtiPaBeT .
Rbtibtikarbs;rPaKIEdl)anBak;Bn
96 lkNtMrUvkardak;bgajsIBIRbtibtikarrbs;PaKIEdlmanBak;Bnrbs;FnaKarKWmanlkN
Rbhak;RbEhlKaeTAnwgkardak;bgajrbs;shRKasdTeTotEdrehIyvakRtUv)anEcgenA
kgsg;darEdlniyayGMBIkardak;bgajBIPaKIEdlBak;BnpgEdr . sg;darenHmankar
Bak;Bnya:gxaMgeTAelI karbkRsaybgajnr)aykarN_hirBavtrbs;FnaKarEdlsit
enAkgRbeTskm<Ca ehIyEdlCaRbeTsmYyEdlGnuBaateGaymanRbtibtikarrbs;PaKI
Edl)anBak;Bn ehIym:ageTotRbeTskm<Ca kmanbTbBatiEdlecjedayFnaKarCati
km<CasIGMBIRbtibtikarenHEdr .
97 RbtibtikardCak;lak;rvagPaKIEdl)anBak;Bnrbs;FnaKarGacTTYlrgplb:HBal;BI
RbtibtikarTaMgLayCamYyPaKIEdlminBak;BnkglkxNepSgKa. ]TahrN_ FnaKar
mYyGacnwgeFVIbuerRbTan eGayeTAPaKIBak;BnkgcMnYneRcInCagehIyKitkarR)ak;TabCag
buerRbTanEdlFnaKarpl;eGayPaKIEdlminmankarBak;BnkglkxNdUcKa. m:ageTot
kareFVIbuerRbTan nig kardak;R)ak;beBaIr rvagPaKIBak;Bn GacnwgmanclnaelOnCagehIy
minsUvmanlkNpvkarebIeRbobeFobCamYYyPaKIEdlminmankarBak;Bn . m:agvijeTot
eTaHbICaRbtibtikarBak;BnEdlekIteLIg enaHmanlkNCakareFVIGaCIvkmFmtarbs;
FnaKarkeday kBtmansIBIRbtibtikarEbbenHvamankarBak;BneTAnwgGVIEdlCatMrUvkar
rbs;GkeRbIR)as;ehIycMeBaHkardak;bgajBIRbtibtikarenHktMrUv edaysg;darKNenykm<Ca
pgEdr.
________________________________________________________________________
98 enAeBlEdlFnaKarmYYycUlrYmkgRbtibtikarCamYyPaKIEdl)anBak;Bn vaCakarsmRsb
EdlRtUveFVIkardak;bgajBIlkNnTMnak;TMngPaKIEdl)anBak;Bn RbePTnRbtibtikar
nigsmasFatunRbtibtikarEdlcaM)ac;cMeBaHkaryl;dwgBIr)aykarN_hirBavtrbs;FnaKar .
smasFatuEdlCaTUeTARtUv)andak;bgajedIm,IeGayRsbeTAtamsg;dar EdlEcgGMBIkar
dak;bgajBIPaKIEdl)anBak;Bn edayrYmbBalTaMgeKalneya)aypl;kMcIrbs;FnaKar
dl;PaKIEdl)anBak;Bn nig edayeyageTAtamRbtibtikarPaKIEdl)anBak;BncMnYnEdl
RtUvrab;bBal bkCasmamaRtn
k
x
K
X
R)ak;kMcInigbuerRbTannImYy kardak;R)ak;beBaIr nigbNTTYlnigkicsnasgR)ak;

RbePTcMbgncMNUl cMNaykarR)ak; nig kMreCIgsarnImYyEdlRtUvTUTat;
cMnYnncMNayEdl)anTTYlsal;kgRKacMeBaHkarxatbg;elIR)ak;kMcInigbuerRbTan
nig cMnYnn sMviFanFnnakalbriecTtaragtulkar
karsnanigyfaPaBEdlminGacEkERb)an nig karsnaEdlekItBIFatuEdlenA
eRkAtarag tulkar.
karbgajbEnmsMrab;KNnICak;lak;mYycMnYn
99 FnaKarRtUvbgajBIRbePTnkarTUTat;GnrFnaKar cMnYn nig rUbiybNEdl)andak;CMnYs.
100 FnaKarRtUvpl;BtmanBisarGMBIkardak;R)ak;beBaIrCaBiess
k cMnYnTwkR)ak;nKNnIcrnnigR)ak;beBaIrmankalkMNt;EdlRtUv)anhamXat; nig
RtUv)an eKeRbI CavtbBaaM\NTan nig Rbtibtikar bktasMrYlepSgrbs;FnaKar.
x karpl;nksiTiBiessdl;Gkkan;kab;KNnIcrn
K smasPaBcMbgnR)ak;beBaIr nig viBaabnbRtR)ak;beBaI EdlEckCarUbiybN
erolExr nigrUbiybNbreTs.
101 FnaKarRtUveFVIkarbgajBIBtmanlMGitsIBI\NTanEdl)anTTYlCaBiessBtmanBI
k RbePTn\NTanEdl)anTTYl
________________________________________________________________________
x RbePTnrUbiybN rUbiybNerolExr nig breTs

K kicsnaNamYYyEdl)anBak;BneTAnwg\NTanEdl)anTTYl
X tMlnRTBskmEdl)andak;bBaaMrbs;FnaKar
102 FnaKarkRtUveFIVkarbgajBIRbePTnrUbiybNrbs;R)ak;kMcIbnab;bnSMEdl)anTTYl
rUbiybNerolExr b breTs nig ksarEdl)anBak;BnNamYy.
KarbgajnananehtukaN_sMxan;
103 FnaKarRtUvbgajsanPaBBitR)akdCacMhtamRbPTrUbiybN
104 CakarbEnmeTAelIkarbgajEdl)antMrUveGayeFIeV nAkg sgd; arenH nigkg sgd; arepSgeTot
FnaKarRtUveFVIkarbgajkgkMNt;sMKaldac;edayELkBIKanUvskmPaB nigBtmanepSg
edayrYmbBal
k skmPaBFanaRKb;RKg
x PaBCaGkEfrkSasuvtiPaB
K karEbgEckn\NTanEdlRtUv)anRtYtBinit
X haniPyTUeTAEdlRtUvRbQmmux
fcUlCaFrman
105 sg;darKNenykm<CaenHcUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavtrbs;
FnaKarcab;epImBI>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>.
FnaKarNaEdlmankarGnuvtn_munnwgRtUv)an TTYlkarKaMRTnigelIkTwkcit .
________________________________________________________________________
sg;darKNenykm<Ca 37
sMviFanFn bMNulCayfaehtu nig RTBskmCayfaehtu
buBVkfa
sg;darKNenykm<Ca }s>K>k 37} elIkeLIgBIkarkMNt;bgajKNeny nig karkMNt;
bgajcaM)ac;GMBI;sMviFanFn bMNulCayfaehtu nig RTBskmCayfaehtu . vaCatMrUvkarnc,ab;
km<CaEdlfa r)aykarN_hirBavtsMrab;GgPaBKNenyTaMgGs; dUcmanEgkgc,ab; KWRtUvEterobcM
eLIg edayGnuelamtamsg;darKNenyGnrCati : s>K>G 37 : . ehtudUecHehIy
eTIbsg;darKNenykm<Ca 37 enH RtUv)anerobcMeLIgedaydak;bBalnUvkfaxNEdlBak;BnTaMgGs;
EdlmanEcgenAkgsg;dar : s>K>G 37 : . sg;darenH RtUv)anerobcMeGayBisarEfmeTot
edaydak;bBalnUvksaredImsMxan; nig karENnaMkarGnuvtsg;darenHenAkgRBHraCaNacRkkm<Ca .
sMviFanFnRtUv)anTTYlsal; EtenAeBlEdlshRKasmankatBVkicbcb,nmYy edIm,IeprnUv
plRbeyaCn_esdkicEdlekIteLIgBIRBwtikarN_GtItkal ehIyvaTMngfa kareprenaHnwgRtUv)antMrUv
edIm,ITUTat;katBVkicnigkar)a:n;sanEdlKYr[eCOCak;)anncMnYnkatBVkicEdlnwgRtUv)aneFVIeLIg . cMnYn
Edl)anTTYlsal;KYrEtCakar)a:n;san
dRbesIrbMputeTAelIcMNayEdlRtUv)antMrUv edIm,ITUTat;
katBVkicbcb,nnakalbriecTtaragtulkar . cMnYnenaHKYrEtEpkeTAelImUldantMlbcb,n
EdlCatMlGb,ha Edlplb:HBal;nGb,hamanlkNCasarvn . katBVkicbcb,nekItman
enAeBlEdlshRKasKanCMerIs b kmanCMerIstictYcedIm,IeCosvagnUvkarekItmaneLIgnUvcMNay .
dUecHkatBVkicBMucaM)ac;manTMrg;CakatBVkictampvc,ab;eT muneBlEdlsMviFanFnRtUv)anTTYlsal; .
RbkarnsanPaBBiessenH rYmman karcat;viFankar b karcat;tMNagEdleFVIeLIg edayGkRKb;RKg
EdlGacbNal[shRKasKanCMerIsR)akdRbCaNamYyeRkABImancMNay dUecHehIy shRKas
EbbenH KWsitenAeRkamkatBVkicRbeyal .
enAkgkrNIkarerobcMrcnasm<neLIgvij katBVkicbcb,nmanEtenAeBlNaEdlshRKas
)ansnaeFVIkarbkRsaybgaj KWfaenAeBlEdlmankicsnalk; Edl)anRBmeRBog b enAeBlEdl
shRKasmanEpnkarlMGitCapvkarnkarRbkasBIlkNBiesssMxan;rbs;xn eTAdl;GkTaMgGs;
Edl)anBak;Bn . sMviFanFnRtUvbBalEtcMNayNa EdlekIteLIgCacaM)ac;kgkarerobcM
rcnasm<neLIgvij b:uEnminTak;TgnwgskmPaBCaFmtarbs;shRKaseLIy .
R)ak;cMeNj
Edlmin)anrMBwgTukNamYy Edl)anmkBIkarlk;RTBskm KWminRtUv)anKitkgkarvas;EvgnUvsMviFanFn
sMrab;karerobcMrcnasm<neLIgvijeLIy .
:CaTUeTA sg;darenHhamXat;eTAelIkareFVIsMviFanFnkarxatbg;elIRbtibtikarnaeBlGnaKteT :
vaminsmRsbeLIy kgkarTUTat;plRbmUlmkvijCamYynwgsMviFanFnenAkgtaragtulkar
luHRtaEtshRKasKankatBVkiccMeBaHEpknkarcMNay EdlRtUvbg;edayPaKITI3 . edIm,IbMeBj
lkNEdlGacTTYlsal;CaRTBskm)anplRbmUlmkvij KYrRtUvmanlkNc,as;las;fa Gac
TTYl)an ehIykarTTYlsal;CaRTBskmenHminRtUvelIssMviFanFneLIy . eTaHbICaya:gNa
sg;darenHminGnuBaateGaymankarbgajsuTedayTUTat;plTTYl)anCasMviFanFn enAkgr)aykarN_
lTpleLIy .
karkMNt;bgaj KWtMrUveGayeFIVeLIgcMeBaHRbePTnImYynsMviFanFn EdlrYmman lkN
eBlevla nig PaBminR)akdRbCankatBVkic nig karsMruHsMrYlrvagsmtuledIm nig cugRKaEdlbgaj
eGayeXIjnUvkarERbRbYllMGit .
bMNulyfaehtu CabMNulEdllTplrbs;vanwgbBaak;c,as;fa )anekIteLIg b minekIteLIg
nRBwtkarN_naeBlGnaKtEdllkNminR)akdRbCa ehIyEdlminsitenAkgkarRKb;RKgrbs;sh
RKas manetsedIm,ITTYlsal;vadUcetsedIm,IeFVIsMviFanFnEdr . RTBskmyfaehtuminRtUv)an
TTYlsal;eLIy rhUtTal;EtvamanlkNR)akdRbCa . yfaPaBEdlminbMeBjeTAtamets
edIm,ITTYlsal;vaRtUvkMNt;bgajedayrYmbBalnUvkar)a:n;
sanBIskanuBlplb:HBal;hirBavt
RbsinCaGaceFVIeTA)an.
karelIkElg RtUv)anpl;[cMeBaHkarkMNt;bgajmYycMnYn EdlkarkMNt;bgajenaH
manlkNlMeGogcMeBaHshRKas enAkgCMelaHCamYyPaKIdTeTot b:uEnminmankarelIkElgcMeBaH
krNIdTepSgeToteT.
sg;dareRbIvaksB {shRKas{ KwsMedAeTAelIRKb;GgPaBKNenyTaMgGs; EdlRtUv)an
tMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm<CaenH .
: sg;darenH minRtUv)anGnuvteTAelIGVIEdlminmanlkNsarvneLIy :
kmvt nig visalPaB
kmvtnsg;darenH KWedIm,IFanafalkNvinicynkarTTYlsal; nig mUldannkarvas;Evg
smRsbeTAelIkarGnuvtsMviFanFn bMNulyfaehtu nig RTBskmyfaehtu ehIyfaBtmanRKb;RKan;
RtUv)ankMNt;bgaj enAkgkarkMNt;sMKal;rbs;r)aykarN_hirBavt edIm,IeFVIeGayGkeRbIR)as;Gac
yl;BIlkN eBlevla nig cMnYnrbs;va.
visalPaB
1- sg;darenHRtUv)anGnuvtn_edayshRKasTaMgGs;
enAkgKNenysMrab;sMviFanFn
bMNulyfaehtu nig RTBskmyfaehtu elIkElgEt
k- sMviFanFn bMNulyfaehtu nig RTBskmyfaehtuTaMgenaH ekIteLIgBIlixitUbkrN_
hirBavtEdlRtUv)ankt;RtatamtMlTIpSar
x- sMviFanFn bMNulyfaehtu nig RTBskmyfaehtuTaMgenaH ekIteLIgBIkicsna
EdlGacGnuvt)an elIkElgEtkicsnaenaHnaMeGaymankarxat bg; .
K- sMviFanFn bMNulyfaehtu nig RTBskmyfaehtuTaMgenaH ekIteLIgBI
shRKasFanara:b;rg EdlmankicsnaCamYynwgGkRtUv)anTTYlFanara:b;rg .
X- sMviFanFn bMNulyfaehtu nigRTBskmyfaehtuTaMgLayEdl)anEcgkgsg;dar

KNenykm<CadTeTot.
2- sg;darenHGnuvtcMeBaHlixitUbkrN_hirBavt rYmTaMgkarFana EdlminRtUv)anGnuvteTAtam
tMlTIpSar .
3- kicsnaRbtibtiEdlnwgRtUvGnuvt KWCakicsnaEdlKanPaKINamYy )anGnuvtnUvkatBVkic
rbs;xn b kPaKITaMgBIrmin)anGnuvtnUvEpkxHnkatBVkicrbs;xn edaykMritesIka . sg;dar
enHmin)anGnuvtcMeBaHkicsna EdlnwgRtUvGnuvteLIy elIkElgEtkicsnaenaHnaMeGayman
karxatbg; .
4- sg;darenHGnuvtcMeBaHsMviFanFn bMNulyfaehtu nig RTBskmyfaehturbs;shRKas
Fanara:b;rgCaCagGnuvteTAelIsMviFanFn bMNulyfaehtu nig RTBskmyfaehtu
EdlekIteLIg edaysarkicsnaCamYynwgGkRtUv)anTTYlFanara:b;rg.
5- enAeBlEdlsg;darKNenykm<CaepSgeTot EdlEcgBIRbePTCak;lak;nsMviFanFn bMNul
yfaehtu b RTBskmyfaehtu shRKasRtUvGnuvttamsg;darenaHCMnYs[sg;darenH .
]TahrN_ RbePTmYycMnYnnsMviFanFnRtUv)anelIkeLIgenAkgsg;dar sIGMBIBnelIR)ak;cMNUl
nig RBwtikarN_EdlekIteLIgbnab;Bitaragtulkar .
6- cMnYnxHRtUv)ancat;TukCasMviFanFn EdlGacTak;Tgdl;karTTYlsal;ncMNUl ]TahrN_
enAeBlEdlshRKaspl;nUvkarFana edIm,IbrCamYynwgR)ak;Ql . sg;darenH min)anelIk
eLIgBIkarTTYlsal;ncMNUleLIy . sg;darEcgBIcMNUlkMNt;nUvkaleTs EdlcMNUl
RtUv)aneKTTYlsal; ehIypl;nUvkarENnaMGnuvtCak;EsgBIlkNvinicynkarTTYlsal; .
sg;darenHmin)aneFIkarpas;brtMrUvkarbgajnsg;dar EdlEcgBIcMNUleLIy .
7- sg;darenHkMNt;sMviFanFnfaCabMNulEdlminmankMNt;eBlevla b cMnYnBitR)akdeLIy .
enAkgRbeTsmYycMnYnvaksB {sMviFanFn{ RtUv)anRbIpgEdrenAkgbribT dUcCa rMelaH
karxUcxatnRTBskm nig bMNulCab;sgSy . TaMgGs;enHKWRtUveFVIkarEktMrUvelItMl
kgbBaInRTBskm ehIynwgmin)anelIkeLIgenAkgsg;darenHeT .
89-
sg;dardTeTotbBaak;fa etIcMNayRtUv)ancat;Tukfa CaRTBskmbCacMNay . bBaaTaMgenH

minRtUvelIkeLIgenAkgsg;darenHeT . dUecHehIy sg;darenHminhamXat; b BMu)antMrUv[
manmUlFnkmncMNayEdlTTYlsal; enAeBleFVIsMviFanFneLIy .
sg;darenHGnuvtcMeBaHsMviFanFnsMrab;karerobcMrcnasm<neLIgvij rYmbBalTaMgkarbBab;
Rbtibtikar . eBlEdlkarerobcMrcnasm<neLIgvijbMeBj)annUvniymnynkarbBab;
Rbtibtikarrbs;sg;darEdlRtUv)anecjpSay EdlEcgGMBIkarbBab;Rbtibtikar kMNt;bgaj
bEnmeTotGacRtUv)antMrUvedaysg;darenaH.
niymny
10- becksBxageRkamenH RtUv)aneRbIenAkgsg;darenH ehIyEdlmanGtnybBaak;dUcteTA
- sMviFanFn KWCabMNulEdlminmankMNt;eBlevla nig cMnYnBitR)akd
- bMNul KWCakatBVkicbcb,nrbs;shRKas EdlekIteLIgedaysarRBwtikarN_
GtItkal ehIykarTUTat;EdlrMBwgfanaMeGaymanlMhUrecjnFnFanrbs;shRKas
EdltMNag[plRbeyaCn_esdkic.
- RBwtikarN_EdlnaM[mankatBVkic KWCaRBwtikarN_EdlbegItnUvkarBVkictampvc,ab;
bkatBVkicRbeyal EdlekIteLIgkgshRKasmYyEdlKanCMerIsR)akdRbCa edIm,I
TUTat;nUvkatBVkicenaH.
- katBVkictampvc,ab; KWCakatBVkicEdl)anmkBI
k- kicsna tamrycMhr btamrykarsMercykEtmg
x- c,ab;
K- dMeNIrkarnananc,ab;
- katBVkicRbeyalKWCakatBVkicEdl)anmkBIskmPaBrbs;shRKasEdlekIteLIg
k- tamryKmrUnkarGnuvtnaeBlGtItkal Edl)anbegIteLIgeKalneya)ay
Edl)ane)aHpSaybr)aykarN_fICak;lak;
EdlshRKas)anbgajeTA
PaKIdTeTotfa nwgRBmTTYlyknUvkarTTYlxusRtUvCalak;mYycMnYn.
x- CalTpl shRKas)anbegItnUvsuBlPaBkarrMBwgTukeTAelIEpknkatBVkic
TaMgenaH enAeBlEdlPaKIdTeTotminRBmTTYlxusRtUvenaH .
bMNulyfaehtu KWCa
k- katBVkicEdlGacekIteLIgBIRBwtkarN_GtItkal nig vtmanGtiPaBrbs;va
Edl)anbBaak;c,as;fa )anekIteLIgbminekIteLIgnRBwtikarN_naeBlGnaKt
EdlminR)akdRbCamYybeRcIn ehIyminsitenAkgkarRKb;RKgrbs;shRKas
TaMgRsugeLIy .
x- katBVkicnaeBlbcb,n EdlekIteLIgBIRBwtikarN_kngmk b:uEnminRtUv)an
eKTTYlsal;BIeRBaH
1- vaminTMngCafa mantMrUvkarnlMhUrecjnFnFanEdltMNageGay
plRbeyaCn_esdkicedIm,ITUTat;nUvkatBVkic
2- cMnYnnkatBVkicminGacRtUv)anvas;EvgRbkbedayPaBeCOCak;)an
RTBskmyfaehtu KWCaRTBskm EdlGacekIteLIgBIRBwtkarN_GtItkalnig
vtmanGtiPaBrbs;va Edl)anbBaak;c,as;fa )anekIteLIgbminekIteLIgn
RBwtikarN_naeBlGnaKt EdlminR)akdRbCamYybeRcIn ehIyminsitenAkgkar
RKb;RKgrbs;shRKasTaMgRsugeLIy .
kicsnaEdlnaM[xatbg;
KWCakicsnaEdlcMNayminGaceCosvag)an edIm,I
bMeBjkatBVkictamkicsnaelIsBIplRbeyaCn_esdkic EdlrMBwgfanwgRtUv)an
TTYlBIkicsnaenaH .
karerobcMrcnasm<neLIgvij KWCakmviFIEdlRtUv)aneRKag nig RtYtBintedayGk
RKb;RKg ehIynwgmankarpas;brCasarvnTaMg
k- visalPaBnGaCIvkmrbs;shRKas
x- rebobkgkareFVIGaCIvkm
niymny sMviFanFn nig bMNulnana

11- sMviFanFnxusKaBIbMNuldTeTot dUcCaKNnIbg;sMrab;eFVIGCIvkmnigcMNaybgr BIeRBaH
vamanPaBminR)akdRbCaGMBIeBlevla b cMnYnnkarcMNay EdlRtUvkarkgeBlGnaKt
edIm,ITUTat;va . pyeTAvij
k- KNnIbg;sMrab;eFIVGCIvkm KWCabMNulEdlRtUvbg;cMeBaHTMnij b esvakmEdl)an
TTYlbpt;pg;ehIyRtUv)anepJIrvikybRt byl;RBmCapvkarCamYyGkpt;pg; .
x- cMNaybgr KWCabMNulEdlRtUvbg;cMeBaHTMnij b esvakmEdl)anTTYl b
pt;pg;rYcehIy b:uEnminTan;)ansg ehIymin)anepJIrvikybRtmk bminTan;yl;RBm
CapvkarCamYyGkpt;pg; EdlrYmmancMnYnEdlCMBak;buKlik . eTaHbICaya:gNa
keday CYnkalcaM)ac;RtUv)a:n;sannUvcMnYn nig eBlevlarbs;cMNaybgr
EdlCaTUeTAPaBminR)akdRbCaenHmanticCag sMviFanFn.
cMNaybgr RtUv)anraykarN_CaEpkmYynKNnIsMrab;eFIVGCIvkm b KNnIEdlRtUvbg;epSg
cMENksMviFanFnRtUv)anraykarN_dac;edayELk.
niymny TMnak;TMngrvagsMviFanFn nig bMNulyfaehtu
12- kgGtnyTUeTA sMviFanFnTaMgGs; KWmanlkNyfaehtu BIeRBaHvamaneBlevla nig
cMnYnminR)akdRbCa . eTaHbIya:gNakeday enAkgsg;darenH vaksB {yfaehtu{ RtUv)an
eRbIsMrab;bMNul nig RTBskm EdlminRtUv)anTTYlsal; BIeRBaHvtmanGtiPaBrbs;va
nwgbBaak;c,as;fa)anekIteLIgbminekIteLIgnRBwtikarN_naeBlGnaKt EdlminR)akdRbCa
mYy beRcIn ehIyminsitenAkgkarRKb;RKgrbs;shRKasTaMgRsug . elIsBIenHeTotvaksB
{bMNulyfaehtu{ RtUv)aneRbIR)as;sMrab;bMNul EdlminbMeBj)antamlkNvinicy
nkarTTYlsal;.
13- sg;darenHbgajBIPaBxusEbkKarvag
k- sMviFanFn EdlRtUv)anTTYlsal;faCabMNul edaysntfaGacbMeBjnUvkar
)a:n;sanEdlKYr[eCOCak;)an BIeRBaHvaCakatBVkicbcb,n ehIyvaTMngfa mantMrUv

karnlMhUrecjnFnFan EdltMNageGayplRbeyaCn_esdkic edIm,ITUTat;nUv
katBVkicenaH
x- bMNulyfaehtu EdlminRtUv)anTTYlsal;CabMNulBIeRBaHvaCa
1- katBVkicEdlnwgGacekItmaneLIg ehIyminTan;RtUv)aneKbBaak;c,as;fa
etIshRKasmankatBVkicnaeBlbcb,n
EdlGacnaMeTAdl;lMhUrecj
nFnFanEdltMNageGayplRbeyaCn_esdkic beT
2- katBVkicnaeBlbcb,nEdlminbMeBj)antamklkNvinicy kgkarTTYl
sal;enAkgsg;darenH BIeRBaHvaminTMngfamantMrUvkarnlMhUr ecjnFnFan
EdltMNag[plRbeyaCn_esdkic
edIm,ITUTat;nUvkatBVkicenaHb
minGacbMeBj)annUvkar)a:n;san EdlKYr[eCOCak;)anncMnYnkatBVkic .
karTTYlsal; sMviFanFn
14- sMviFanFnRtUv)anTTYlsal;enAeBl
k- shRKasmYymankatBVkicnaeBlbcb,n tampvc,ab;Rbeyal EdlCalTpl
nRBwtikarN_BIGtItkal
x- vaTMngfa mantMrUvkarlMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkic edIm,I
TUTat;nUvkatBVkic
K- GaceFVIkar)a:n;sanEdlKYr[eCOCak;eTAelIcMnYnnkatBVkic . RbsinebIlkxN
TaMgGs;enH minTan;)anbMeBjeT KansMviFanFnNaEdlRtUv)anTTYlsal;eLIy.
karTTYlsal; sMviFanFn- katBVkicnaeBlbcb,n
15- kgkrNIticNas;EdleKminmanPaBc,as;las;fa etImankatBVkicnaeBlbcb,n bkGt; enaH.
enAkgkrNITaMgenH RBwtikarN_GtItkalRtUv)aneKcat;TukfaeFVIeGayekItman katBVkicbcb,n
RbsinebIeFVIkarBicarNaelIPstagTaMgGs;Edlman vaTMngCamankatBVkic enAkariybriecT

taragtulkarCaCagminman .
16- enAesIrEtRKb;krNITaMgGs; vanwgmanPaBc,as;las;fa etIRBwtikarN_GtItkalmYy )aneFVI
eGayekItmankatBVkicnaeBlbcb,nEdrbeT . enAkgkrNIticNas; Ca]TahrN_
krNIbNwgmYy vaGacbNal[manCMelaHfa etIRbwtikarN_xH)anekIteLIgEdrbeT ehIyfa
etIRBwtikarN_TaMgenaHnaMmknUvkatBVkicbcb,nEdrbeT . enAkgkrNIenaH shRKasmYy
eFVIkarkMNt;fa etImankatBVkicnaeBlbcb,n enAkalbriecTtaragtulkarEdrbeT eday
BicarNaeTAelIPstagTaMgGs;Edlman ]TahrN_ rYmbBalTaMgeyabl;rbs;CMnajkar .
PstagEdlKitBicarNa rYmmanPstagbEnmNa Edlpl;edayRBwtikarN_bnab;BikalbriecT
ntaragtulkar . EpkelImUldannPstagTaMgenaHman
k- enAeBlEdlvaTMngfa mankatBVkicbcb,nekItmannakalbriecTtaragtulkar
CaCagminmanenaH shRKasRtUvTTYlsal;nUvsMviFanFn RbsinlkNvinicy
nkarTTYlsal;RtUv)anbMeBj
x- enAeBlEdlvaTMngfa
KankatBVkicbcb,nekItmanenAnakalbriecTtarag
tulkar enaHeTshRKasRtUvkMNt;bgajnUvbMNulyfaehtu elIkElgEtlTPaB
nlMhUrecjnFnFan
EdltMNageGayplRbeyaCn_esdkicmanlkN
RsBicRsBil sUmemIlkfaxN 85.
karTTYlsal;- sMviFanFn - RbwtikarN_GtItkal
17- RBwtikarN_GtItkalbegIteGaymankatBVkickgeBlbcb,nehAfa RBwtikarN_bNaleGay
Cab;katBVkic. edIm,Icat;RBwtikarN_NamYyfa CaRBwtikarN_bNaleGayCab;katBVkic
caM)ac;Edlfa shRKasBMumanCMerIsCak;lak;epSgeTot edIm,ITUTat;katBVkicEdl)anbegIt
edayRBwtikarN_enaH . RBWtkarN_EbbenHekIteLIgEtkgkrNIEdl
k> enAeBlEdlkarTUTat;katBVkicenaHRtUvbgMeGayGnuvtedayc,ab;
x> kgkrNInkatBVkicRbeyal EdlRBwtikarN_enaH EdlGacCaskmPaBrbs; shRKas

)aneFVIeGayPaKIdTeTotrMBwgfa shRKasnwgminbMeBjnUvkatBVkicenaH .
18- r)aykarN_hirBavt
EdlEcgBIsanPaBhirBavtrbs;shRKasenAcugkariybriecTnkar
raykarN_ ehIyEdlminbgajBIsanPaBhirBavt EdlGacekIteLIgnaeBlGnaKtenaHeLIy .
dUecHminmansMviFanFnNa EdlRtUv)anTTYlsal;cMeBaHcMNayEdlRtUvekIteLIgsMrab;dMeNIr
karkgeBlGnaKteLIy . bMNulEdlRtUv)anTTYlsal;enAkgtaragtulkarrbs;shRKasKW
bMNulTaMgLayNaEdlmanenAkalbriecTtaragtulkarb:ueNaH .
19- manEtkatBVkicEdlekIteLIgBIRBwtikarN_GtItkalb:ueNaH EdlminBwgEpkeTAelIskmPaB
naeBlGnaKtrbs;shRKas ]TahrN_ kardMeNIrkarGaCIvkmnaeBlGnaKtrbs; shRKas
EdlRtUv)anTTYlsal;CasMviFanFn . ]TahrN_nkatBVkicenH KWdUcCacMNayelIkarBiny
bcMNayelIkare)assMGat sMrab;karxUcxatedayxusc,ab;dl;brisan . krNITaMgBIrenH
nwgnaMeGaymanlMhUrecjnFnFan
EdltMNageGayplRbeyaCn_esdkicedIm,ITUTat;
eTaHCaminKitBIskmPaBrbs;shRKasnaeBlGnaKtkeday . pyeTAvij edaysar
sMBaFBaNiCkmbtMrUvkarpvc,ab; shRKasGacnwgmanbMNgbRtUvcMNay Rbtibtikar
tamrebobCak;lak;mYynaeBlGnaKt Ca]TahrN_ kardak;]bkrN_bWtEpSgenAkg
eragcRkmYy . edayehtufa shRKasGaceCosvag )annUvcMNaynaeBlGnaKt
tamryskmPaBkgeBlGnaKtrbs;xn ]TahrN_ dUcCatamrykarpas;brnUvviFIRbtibtikar
shRKasBMumankatBVkicbcb,n cMeBaHkarcMNaynaeBlGnaKtenaHeLIy ehIysMviFanFn
minRtUv)anTTYlsal;enaHEdr .
20- katBVkicmYyEtgEtTak;TgnwgPaKImYyeTot EdlshRKasCMBak;katBVkicenH . eTaHCa
ya:genHkI vamincaM)ac;sal;GtsBaaNrbs;Gk EdlshRKasCMBak;katBVkicenaHeT
minEtb:ueNaHkatBVkicenaHGacCakatBVkicCMBak;cMeBaHmhaCnTaMgGs; . edaysarkatBVkic
EtgEtTak;TgeTAnwgkarsna cMeBaHPaKImYyeTot vanaMeGayesckIsMercrbs;GkRKb;RKg b
RkumRbwkSaPi)alnwgmin bNaleGayekItmannUvkatBVkicRbeyal enAkgkalbriecTtarag
tulkareLIy elIkElgEtesckIsMerccitenaH RtUv)anTak;TgmunkalbriecTCamYyGk
TaMgLay EdlTTYlplb:HBal;BIesckIsMerccitenaH tamrebobCak;lak;NamYy EdlGk

TaMgenaH rMBwgfashRKas nwgminRBmTTYlxusRtUveLIy .
21- RBwtikarN_EdlminbegIteGaymanPamnUvkatBVkic
vaGacnwgbegIteGaymankatBVkic
naeBleRkay edaysarEtkarpas;brc,ab; bGMeBINamYy ]TahrN_ esckIRbkasCa
saFarNCak;c,as;NamYy rbs;shRKasEdlbNaleGayekItmannUvkatBVkicRbeyal.
]TahrN_ enAeBlmankarxUcxatdl;brisan vanwgKankatBVkicedIm,IedaHRsayplvi)ak
nkarbgcenaHeLIy . eTaHCaya:genHkeday karbgeGaymankarxUcxatdUcxagelI
nwgkayCaRBwtikarN_bNaleGayCab;katBVkic enAeBlEdlc,ab;fINamYy tMrUveGayeFVIkar
EklMGkarxUcxatEdlekItmaneLIg b enAeBlEdlshRKasTTYlyknUvkarTTYlxusRtUv
CasaFarN edIm,IeFVIkarEklMGtamrebob mYyEdlbegIteGaymankatBVkicRbeyal .
22- enAeBlEdlesckIlMGitsIBIsMeNIrc,ab;fIenABMu)anGnumt
katBVkicekIteLIgEtenAeBl
Edlc,ab;enaHc,as;CanwgRtUv)anGnumtCac,ab;BRgag . sMrab;eKalbMNgnsg;darenH
katBVkicEbbenaHRtUvcat;TukCakatBVkictampvc,ab; . kgkrNIPaKeRcInvaminGac
c,as;las;TaMgRsugBIkarGnumteGayeRbIR)as;c,ab;mYyrhUtdl;eBlNa Edlc,ab;enHRtUv)an
Gnumt .
karTTYlsal; sMviFanFn - lMhUrecjTMngnwgekItmaneLIgnUvFnFanEdl
tMNageGayplRbeyaCn_esdkic
23- edIm,IeGaybMNulmYymanlkNsm,tiRKb;RKan;sMrab;karTTYlsal; KWminRtwmEtkatBVkic
bcb,nb:ueNaHeT b:uEnRbU)ablIetnlMhUrecjnUvFnFantMNageGayGtRbeyaCn_esdkic
kgkarTUTat;katBVkicTaMgenaHpgEdr . cMeBaHeKalbMNgrbs;sg;darenH lMhUrecjnUvFnFan
b RBwtikarN_epSgeTot KWRtUv)ancat;TukfaTMngnwgekItmaneLIg RbsinebIRBwtikarN_enaH
TMngCanwgekItmaneLIg CagminekIteLIg ]TahrN_ RbU)ablIetEdlfa RBwtikarN_enaHnwg
ekIteLIg vax<s;CagRbU)ablIetEdlfa RBwtikarN_enaHvaminekIteLIg . enAeBlEdlvaTMngCa
minGacekItEdlfamankatBVkicbcb,n
shRKasRtUveFVIkMNt;bgajnUvbMNulyfaehtu
elIkElgEtlTPaBnlMhUrecjnUvFnFan
EdltMNageGayplRbeyaCn_esdkicman
lkNRsBicRsBil sUmemIlkfaxNTI 85 .
24- enAeBlEdlmankatBVkicmYycMnYnRsedogKa ]TahrN_ karFanaelIplitpl b kicsna
EdlRsedogKa RbU)ablIetEdlfatMrUvkarnlMhUrecjnUvFnFanedIm,ITUTat;bMNulRtUvkMNt;
edayeFVIkarBicarNarYmnUvkatBVkicTaMgmUlenaH . ebIeTaHCaPaBEdlekItmaneLIgnlMhUr
ecjnFatumYyGacmanlkNtUc vaGacRbhak;RbEhlxaMgEdlfa lMhUrecjmYycMnYn
nFnFannwgRtUvkaredIm,ITUTat;katBVkicenaHTaMgmUl . kgkrNI enHsMviFanFnRtUv)anTTYl
sal; ebIsinvabMeBj)anlkxNvinicyepSgeTotsMrab; TTYlsal;va .
karTTYlsal; sMviFanFn - kar)a:n;sanKYreGayTukcit)ankatBVkic
25- kareRbIR)as;kar)a:n;san KWCaEpkdsMxan;mYykgkarerobcMr)aykarN_hirBavt ehIyvamineFVI
eGayb:HBal;dl;PaBeCOCak;elIr)aykarN+_;rbs;BYkeK . cMNucenHkan;Etc,as;eTAeTotenAkg
krNIsMviFanFn edaysarlkNrbs;sMviFanFnmanPaBminc,as;las;CagFatuepSgeTot
enAkgtaragtulkar . elIkElgEtkgkrNIdkMrmYycMnYn shRKasmYymanlTPaB
kMNt;nUvlTplEdlGacekItmanmYycMnYn ehtudUecHehIyeTIbGaceFVIkar)a:n;sankatBVkic
ehIyEdlkar)a:n;sanenaHmanPaBKYreGayeCOTukcit)an sMrab;kareRbIR)as;kgkarTTYsal;
nUvsMviFanFnmYy .
26- enAkgkrNIdkMrmYycMnYn EdlminGaceFVIkar)a:n;sanmYy EdlKYreGayTukcit)ancMeBaHbMNul
EdlmanRsab;enaH minGacTTYlsal;)aneT . bMNulenaHRtUv)ankMNt;bgajCabMNul
yfaehtu sUmemIlkfaxN 85 .
karTTYlsal; bMNulyfaehtu
27- shRKasminRtUvTTYlsal;nUvbMNulyfaehtueLIy .
28- RtUveFVIkMNt;bgajBIbMNulyfaehtu dUcEdltMrUvedaykfaxNTI 85 elIkElgEtRbU)ablIet
nlMhUrecjnUvFnFantMNageGayplRbeyaCn_esdkicmanlkNRsBicRsBil .
29- enAeBlEdlshRKasCashRKasGaCIvkmcMruH nig mankarTTYlxusRtUvrYmKa cMeBaH

katBVkicNamYyEpknkatBVkicenaH RtUv)anrMBwgfaPaKIdTeTotCaGkbMeBjRtUv)ancat;Tuk
CabMNulyfaPaB . shRKasTTYlsal;nUvsMviFanFnsMrab;EpknkatBVkic EdllMhUr
ecjnUvFnFantMNageGayGtRbeyaCn_esdkicTMngCaekItmaneLIg
elIkElgEtkg
kaleTsdkMrmYycMnYn EdlminGaceFVIkar)a:n;sanEdlKYreGayTukcit)an .
30- bMNulyfaehtuGacbegIteLIgtamrebobmYy Edlmin)anrMBwgTuktaMgBIdMbUg . dUecH
RtUveFVIkarvaytMlvabnbnab; edIm,IkMNt;faetIlMhUrecjnUvFnFantMNageGayplRbeyaCn_
esdkicTmngnwgekItmaneLIgbGt; .
ebIsinvaTMngnwgekItmaneLIgEdlfalMhUr
ecjnUvplRbeyaCn_esdkicnaeBlGnaKt nwgRtUv)antMrUvsMrab;FatumYy EdlBImunmkRtUv
)ancat;TukCabMNulyfaehtuenaH sMviFanFnmYyRtUv)anTTYlsal; enAkgr)aykarN_hirBavt
sMrab;kariybriecTEdlkarERbRbYlnUvRbU)ablIetekItmaneLIg elIkElgEtkgkaleTsdkMr
mYycMnYn EdlminGaceFVIkar)a:n;sandKYreGayTukcit)an .
karTTYlsal; RTBskmyfaehtu
31- shRKasminRtUveFVIkarTTYlsal;nUvRTBskmyfaehtueLIy .
32- RTBskmyfaehtu CaTUeTAekIteLIgedaysarRBwtikarN_ Edlmin)aneRtombrMBwgTukCamun
EdlbNaleGaymanlTPaBnlMhUrcUlnUvplRbeyaCn_esdkicdl;shRKas . ]TahrN_
dUcCa karTamTarEdlshRKaskMBugeFVIeTAtampvc,ab; b:uEnlTplminc,as;las; .
33- RTBskmyfaehtuminRtUv)anTTYlsal;enAkgr)aykarN_hirBavteT edaysarehtufa vanaM
eGaymankarTTYlsal;cMNUlEdlRbEhlCaminGacCakarBit . eTaHCaya:genHkI enAeBl
karTTYlyknUvcMNUlkan;EtmanPaBCak;c,as;enaH RTBskmEdlBak;Bn nwgminEmnCaRTB
skmyfaehtueToteT ehIykarTTYlsal;nUvRTBskmenaH KWCalkNRtwmRtUv .
34- RtUveFVIkMNt;bgajRTBskmyfaehtu dUcEdl)antMrUvedaykfaxNTI 88 enAeBl
EdllMhUrcUlnplRbeyaCn_esdkicTMngnwgekItmaneLIg .
35- RTBskmyfaehtuRtUv)anvaytMlCabnbnab;
edIm,IFanafaral;karvivtn_RtUv)anqH
bBaaMgya:gsmrmenAkgr)aykarN_hirBavt . RbsinebIvamanR)akdRbCaTaMgRsugfa
nwgekItmanlMhUrcUlnplRbeyaCn_esdkic RTBskmnigcMNUlEdl)anBak;BnRtUv)an
TTYlsal;enAkgr)aykarN_hirBavtsMrab;kariybriecTEdlmankarpas;brekIteLIg
.
ebIsinlMhUrcUlnplRbeyaCn_esdkickayCaTMngnwgekItmaneLIg shRKasmYyRtUveFVIkar
kMNt;bgaj nUvRTBskmyfaehtuenaH sUmemIl kfaxNTI 88 .
karvas;Evg - )a:n;sanEdlRbesIrbMput
36- cMnYnEdlTTYlsal;CasMviFanFnKYrEtCakar)a:n;sanEdlRbesIrbMput ncMNayEdl)anRtUvkar
edImI,TUTat;katBVkicbcb,nEdlmanenAkalbriecTtaragtulkar .
37- kar)a:n;sanRbesIrbMputncMNay
RtUv)antMrUveGayeFIVeLIgedImI,TUTat;katBVkicbcb,n
KWCacMnYnEdlshRKas nwgRtUvbg;edIm,ITUTat; enAkgkalbriecTtaragtulkar b epreGay
PaKITI 3 enAeBlenaH . Cajwkjab; vaCakarminGaceFVIeTArYcbmankarhamXat;karcMNayx<s;
edIm,ITUTat; b eprkatBVkicenAkgkalbriecTtaragtulkar . eTaHbIya:genHkeday
kar)a:n;sannUvcMnYn EdlshRKasRtUvTUTat;edaysmehtusmpl b edIm,IeprkatBVkic
)anpl;nUvkar)a:n;sanRbesIrbMputnUvcMNay
EdlRtUv)antMrUveGayeFIVeLIgkgkarTUTat;
katBVkicbcb,nEdlmanenAkalbriecTtaragtulkar .
38- kar)a:n;sanBIlTpl nig plb:HBal;hirBavtRtUv)ankMNt;edaykarvinicyrbs;Gk
RKb;RKgshRKas bEnmedaybTBiesaFn_elIRbtibtikarRbhak;RbEhl nig kgkrNIxH
edaysarr)aykarN_BIGkCMnajkCn . PstagEdl)anykmkBicarNa rYmmanPstag
bEnmepSg Edl)anmkBIRBwtikarN_bnab;BIkalbriecTtaragtulkarb:uEnRtwmkalbriecT
Edlr)aykarN_hirBavtRtUv)anyl;RbmeGayecjpSayb:ueNaH.
39- PaBminc,as;las;enACMuvijcMnYnEdlnwgRtUv)anTTYlsal;CasMviFanFn KWRtUv)anedaHRsaytam
meFa)ayepSgKaeTAtamkaleTs . eBlEdlsMviFanFnRtUv)anvas;Evg ehIy
Bak;BnnwgsMNuMFatudeRcInenaH katBVkicRtUv)aneK)a:n;sanEdr edayKitCamFmnral;
lTplTaMgGs; Edl)anmkBIRbU)ablIetEdl)anBak;Bn . eQaHviFIsaRs)a:n;santam

sitienaHKW :tMlrMBwgTuk . : dUecHsMviFanFnnwgxusKaedayEpkeTAelIfa etIRbU)ablIet
nkarxatbg;mYy KWCa]TahrN_ 60 b 90 . enAeBlmanlTplCabnbnab;
EdlGacekItmaneLIg ehIycMNucnimYykgcenaHenaHKWGacekItmaneLIgdUccMNucdTeTot
Edl cMNuckNalncenaHenH RtUv)aneK ykmkeRbIR)as; .
]TahrN_
shRKasmYylk;TMnijeGayGtifiCnedayFanafa
shRKasnwgFanaelIcMNayCYsCul
sMrab;karxUtxatplitkmkgryeBl 6 ExdMbUg bnab;BIkarTijTMnij . RbsinrkeXIjfa
mankarxUtxattictYckgplitplEdl)anlk;ecj nwgnaMeGaymancMNayCYsCulGs;tMl
1landula . EtRbsinrkeXIjfamankarxUcxatxaMgkgplitplEdl)anlk;ecjenaH nwgnaM
eGaymancMNayCYsCulmantMlrhUtdl;4landula . qgtambTBiesaFn_kngmk
nigkarrMBwgTuk naeBlGnaKtrbs;shRKasbgajeGayeXIjfa sMrab;b:unanqaMxagmux 75
nplitpl )anlk;nwgKankarxUtxateT ehIy 20 nplitpl)anlk;mankarxUtxat
tictYc nig 5 eTotmankarxUtxatxaMg . GnuelameTAtamkfaxNTI 24 shRKas
RtUveFVIkarvaytMlRbU)ablIetnlMhUrecjnFnFansMrab;katBVkicFanaTaMgmUl .
tMlrMBwgTuknfCYsCus KW
75nsUn 20 n 1lan 5 n 4lan = 400>000
40- enAeBlEdlkatBVkicEtmYyRtUv)anvas;Evg lTplmYyEdlTMngCaekIteLIgbMput EdlGac
Cakar)a:n;sanRbesIrbMputnbMNul . eTaHbIya:gNakedayeTaHCavaCakrNIEbbenaH
shRKas eFVIkarBicarNaelIlTplEdlGacekItmaneLIgdTeTotEdr . enAeBlEdl
lTplGacekItmaneLIgdTeTot mantMlx<s;CagxaMgbTabCagxaMg lTplEdlTMngCa
ekIteLIgbMputenaHKWCa kar)a:n;sanRbesIrbMputcMeBaHcMnYnEdlx<s;Cag b cMnYnEdlTabCag

TaMgenaH . ]TahrN_ RbsinebIshRKasRtUvkarEktMrUvkMhus EdlekIteLIgkgeragcRk
sMxan;mYy Edl)ansagsg;eGayGtifiCn lTplmYyEdlTMngCaekIteLIgbMput KWRbEhl
CasMrab;karCYsCulkgtMl 1>000 edIm,IeCaKCykgkarRbwgERbgelIkdMbUg b:uEnsMviFanFn
kgcMnYneRcInCag 1>000 nwgRtUv)aneFVIeLIg RbsinebImankassMxan;Edlfa karRbwgERbg
epSgeTot manPaBcaM)ac; .
41- sMviFanFn RtUv)anvas;EvgmunkarKitBn eRBaHplvi)akxagsareBIBnelIsMviFanFn nig bMEr
bMrYlsMviFanFnRtUv)ankMNt;kgsg;darEdlEcgGMBIBn.
karvas;Evg - haniPy nig PaBminc,as;las;
42- haniPy nigPaBminc,as;las;EdlminGaceCosvag)anenACMuvijRBwtikarN_ nigkaleTs nana
KYrEtRtUvelIkykmkBicarNa edImI,sMerc)annUvtMl)a:n;sanRbesIrbMputnsMviFanFn .
43- haniPy BNnaGMBIPaBpas;brnlTpl . karEktMrUvhaniPyGacbegInbMNul
Edl)anvas;Evg . RtUvRbytenAkgkareFVIkarvinicyBIlkxNnPaBminc,as;;las; edIm,Ifa
cMNUl b RTBskmminRtU)anbgajelIs ehIycMNay nig RTBGkmminRtUv)anbgajxVH .
eTaHbIya:gNakeday PaBminc,as;las;minRtUvykmkeFVICa ehtuplnkarbegItsMviFanFn
EdlFMhYsehtu b karbgajelIsedayectnaBIbMNul . ]TahrN_
RbsinebIcMNay
Edl)aneRKagTuknlTplminKYrCaTIeBjcitNamYy RtUv )aneK)a:n;santameKalkarN_
RbugRbytlTplenH minRtUv)ancat;Tukedayectnafa GacekItmaneLIgeRcInCagkrNIBit
R)akd . RtUvRbugRbytedImI, eCosvagnUvkarEktMrUvCan;KasMrab;haniPy nig PaBmin
c,as;las;EdlnaMmknUvplvi)aknkarbgajelIsBI sMviFanFn .
44- karkMNt;bgajBIPaBminc,as;las; EdlenACuMvijcMNay RtUveFIVeLIgtamkfaxN 84 x .
karvas;Evg - tMlbcb,n
45- enAeBlEdlplb:HBal;ntMlluyKittameBlevla manlkNCasarvn tMlnsMviFanFn
RtUvEtCatMllbcb,nncMNayEdlrMBwgTukfa RtUvkaredIm,ITUTat;katBVkic.
46- edaysarEttMlluyKittameBlevlaenHehIy )anCasMviFanFanBak;BnnwgclnahUrecj
nsac;R)ak;EdlekIteLIgPam bnab;BIfkalbriecTtaragtulkar EdlnaMeGaymankar
xatbg;Cag sMviFanFnBak;BnnwgclnahUrecjnsac;R)ak; EdlmantMlesIKa ehIyekIt
eLIgenAeBleRkay . dUecH sMviFanFanRtUv)aneFIVGb,ha kgkrNIEdlplb:HBal;
manlkNCasarvneLIy .
47- GRtaGb,ha b GRta KYrEtCaGRtamunKitBn b GRta EdlGRtaenH qHbBaaMgBIkarvay
tMltam TIpSarbcb,nBItMlluyKittameBlevla nig haniPyBak;Bnya:gCak;lak;
eTAnwgbMNulenH . GRtaGb,hamYy beRcIn min)anqHbBaaMgBIhaniPy EdltMl)a:n;san
nclnasac;R)ak;GnaKtEdlRtUv)anEktMrUveLIy.
karvas;Evg - RBwtikarN_GnaKt
48- RBwtikarN_GnaKtEdlGacb:HBal;dl;cMnYnEdlRtUvkar edIm,ITUTat;katBVKicKYrEtqHbBaaMgBI
cMnYnsMviFanFn enAeBlmanPstagCalkNstanumtRKb;RKan; EdlfaRBwtikarN_TaMgenH
nwgekItmaneLIg.
49- RBwtikarN_GnaKtEdlrMBwgfa nwgekItmaneLIgGacmansarsMxan;ya:gxaMgkgkarvas;Evg
sMviFanFn. ]TahrN_ shRKasmYyRbEhlCaeCO;fa cMNaye)assMGatTItaMgmYyenA
eBlbBab;rbs;vaRtUv)ankat;bny edaysarkarpas;brbeckviTanaeBlGnaKt . tMlEdl
TTYlsal;enH qHbBaaMgBIkarrMBwgTukdsmehtuplmYyrbs;Gksegtkar RbkbedaylkN
stanumt nig RbkbedaylkNsm,tixagbeckeTsRKb;RKan; EdlGksegtkarenH
)anelIkykmkBicarNanUvPstagTaMgGs; EdlTak;TgnwgbeckviTa Edlnwgman
enAeBle)assMGatTItaMgenaH . dUecH vaCakarRtwmRtUvkgkarrYmbBal ]TahrN_
karkat;bnycMNayEdlrMBwgfa edaysarkareekIneLIgnbTBiesaFn_ kgkareRbIR)as;
beckeTsEdlmanRsab; b cMNayEdlrMBwgTuk enAkgkareRbIR)as;beckeTsEdlman

Rsab;edayRTg;RTayFM b sKsajCagmun enAkgRbtibtikare)assMGatBIeBlmun .
eTaHCaya:genHkI shRKasminRtUvrMBwgTuknUvkarGPivDn_beckviTafITaMgRsug sMrab;kare)as
sMGatTItaMgenaHeT elIkElgEtshRKasmanPstagCastanumtRKb;RKan;.
50- plb:HBal;BIlTPaBbegItnItikmfI
RtUv)anykmkBicarNaenAkgkarvas;EvgkatBVkic
EdlmanRsab;mYy enAeBlEdlmanPstagCastanumtRKb;RKan;fa nItikmKWnigRtUv)an
GnumtCaR)akdEmn . Pstag)anTamTareGaymanTaMgGIVEdlCaesckIRtUvkarrbs;nItikm
ehIyfaetIva R)akdCaRtUv)anGnumteGayeRbInig)anykeTAGnuvttamkarkMNt;EdrbeT .
kgkrNIPaKeRcIn PstagCastanumt EdlRKb;RKan;nwgminmaneT rhUtTal;EtnItikmfI
RtUv)anGnumt .
karvas;Evg karlk;RTBskmEdl)anrMBwgTuk
51- plcMeNj EdlrMBwgTukBIkarlk;RTBskm minRtUv)anykmkBicarNaeTkgkarvas;Evg
sMviFanFneLIy .
52plcMeNjEdlrMBwgTukBIkarlk;RTBskm
minRtUv)anykmkBicarNaenAkgkarvas;Evg
sMviFanFneLIy
eTaHbICakarlk;EdlrMBwgTukenaHmanTMnak;TMngya:gCitditnwgRBwtikarN_
EdlnaM[mankarekIneLIgnUvsMviFanFnenaHkeday . CaCMnYs shRKasmYynwgTTYl
sal;plcMeNjEdl)anrMBwgTukBIkarlk;RTBskm enAeBlEdl)anbBaak;ya:gc,as;las;
enAkgsg;darEdlEcgGMBIRTBskm .
karTUTat;sgvij
53- enAeBlEdlRbePTcMNayTaMgGs; bRbePTcMNayxHRtUvkar edIm,ITUTat;sMviFanFnmYyKW
RtUv)anrMBwgTukfa nwg)anTTYlkarTUTat;sgvijBIPaKIepSgeTot karTUTat;sgvijenHKYrEtRtUv
)anTTYlsal;enAeBlEdlvac,as;las;fa karTUTat;sgvijnwgRtUv)anTTYl RbsinebIshRKas
TUTat;katBVkicrbs;xn . karTUTat;sgvijKYrEtRtUv)ancat;Tukfa CaRTBskmdac;edayELk .
5455-
56-
5758-
cMnYnTwkR)ak;Edl)anTTYlsal;sMrab;karTUTat;sgvijmin RtUvelIsBIcMnYn Edl)aneFVIsMviFanFn

eLIy.
enAkgr)aykarN_lTpl bnkcMNayEdlTak;TgnwgeFVIsMviFanFn RbEhlCaRtUv)anbgaj
CacMnYnsuTncMnYn Edl)anTTYlsal;sMrab;karTUTat;sgvij .
eBlxH shRKasmYy KWGacEsVgrkPaKIdTeTot edIm,IeGayTUTat;cMNayTaMgGs; b
kEpkxHEdlRtUvkaredIm,ICMrHsMviFanFnmYy Ca]TahrN_ dUcCatamrykicsnaFana
ra:b;rg xsnaFana b karFanarbs;Gkpt;pg; . PaKIdTeTotGaceFVIkarTUTat;sgR)ak;vij
nUvcMnYnTwkR)ak;Edl)anbg;edayshRKas b kTUTat;sgcMnYnTaMgenaHedaypal;xn.
enAkgkrNIPaKeRcIn shRKasnwgenAEtTTYlxusRtUvcMeBaHcMnYnTwkR)ak;srub Edlsit
enAkgkarsgSy dUecHshRKasKWRtUvTUTat;cMnYnsrub RbsinebIPaKITIbIxkxanBMu)ansg
edaysarmUlehtuNamYy. kgsanPaBEbbenH sMviFanFnmYyRtUv)anTTYlsal;sMrab;cMnYn
bMNulsrub ehIyRTBskmdac;edayELksMrab;karTUTat;sgvijEdl)anrMBwgTuk KWRtUv)an
TTYlsal;enAeBlEdlvac,as;las;fa karTUTat;sgvijnwg)anTTYl RbsinebIshRKas
TUTat;bMNulrbs;xn.
kgkrNIxH shRKasnwgminmankarTTYlxusRtUvcMeBaHcMNay EdlsitenAkgkarsgSy
RbsinebIPaKITIbIxkxanBMu)ansg . kgkrNIEbbenH shRKasBMumankarTTYlxusRtUvcMeBaH
karcMNayTaMgenaHeT ehIyvaBMuRtUv)anrYmbBalkgsMviFanFnpgEdr .
dUcEdl)an bgajkgkfaxNTI 29 katBVkicEdlshRKasmYyCashRKasGaCIvkmrYmKa
nig karTTYlxusRtUvrYmKa KwbMNulyfaehtuEdlRtUv)anrMBwgTukfa katBVkicenHnwgRtUv)anTUTat;
edayPaKIdTeTot .
karpas;brnsMviFanFn
59- sMviFanFn RtUv)anBiniteLIgvijenAral;kalbriecTtaragtulkarnImYy nigRtUv)anEktMrUv
edIm,IqHbBaaMgBIkar)a:n;sanRbesIrbMputnaeBlbcb,n . RbsinebIvaBMuTMngfa lMhUrecjmYy
nFnFanEdltMNag[plRbeyaCn_esdkicnwgRtUv)antMrUv edIm,ICMrHkatBVkic dUcenH
sMviFanFnenaH RtUv)ankt;RtabRBaasmkvij.
60- enAeBlEdlGb,haRtUv)aneRbIR)as; cMnYnkgbBaIrbs;sMviFanFnmYyekIneLIgenAkgkariy

briecTnImYy edIm,IqHbBaaMgGMBIdMeNIrRbRBwteTAneBlevla . ehIykarekIneLIgenH
RtUv)anTTYlsal;CacMNaykarR)ak; .
kareRbIR)as;sMviFanFn
61- sMviFanFn RtUv)aneRbIR)as;cMeBaHkarcMNay EdlsMviFanFnRtUv)anTTYlsal;BImunrYcehIy .
62- manEtkarcMNayEdlTak;TgnwgsMviFanFndMbUgb:ueNaHEdlRtUv)ankat;kgKa . karkat;kg
karcMNayCamYynwgsMviFanFn
EdlRtUv)anTTYlsal;CadMbUgsMrab;eKalbMNgdTeTot
GacbiT)aMg\TiBl rbs;RBwtikarN_BIrepSgKa.
KarGnuvtn_viFannkarvas;Evg
nig
karTTYlsal;BIkarxatbg;BIRbtibtikar
naeBlGnaKt
63- sMviFanFnminRtUv)anTTYlsal;cMeBaHkarxatbg;BIRbtibtikarnaeBlGnaKteLIy .
64- karxatbg;BIRbtibtikarnaeBlGnaKt
min)anbMeBjeTAtamniymnyrbs;bMNulmYyenA
kgkfaxNelx 10 ehIynwgmin)anbMeBjeTAtamlkNvinicynkarTTYlsal;CaTUeTA
EdlEcgsMrab;sMviFanFn enAkgkfaxNTI 14 eLIy .
65- karrMBwgTukBIkarxatbg;BIRbtibtikar naeBlGnaKt KWCakarcglbgajfaRTBskmmYycMnYn
sMrab;RbtibtikarRbEhlCaRtUv)anRsutcuHtMl . karxatbg;BIkarRsutcuHtMlnRTBskm
RtUv)anTTYlsal;dUcEdl)anEcgenAkgsg;dar sIGMBIRTB eragcRk nig htbkrN_.
KarGnuvtn_viFannkarTTYlsal; nig karvas;EvgBIkicsnaEdlnaMeGayman
karxatbg;
66- RbsinebIshRKasmankicsnamYyEdlnaMeGaymankarxatbg;
katBVkicnaeBlbcb,n
tamkicsnaenaH RtUvEt)anvas;Evg nig TTYlsal;fa CasMviFanFnmYy.
67- mankicsnaCaeRcIn Ca]TahrN_ dUcCakarbBaaTijCaFmtaxH GacRtUv)anlubecal

edayBMumankarbg;fTUTat;sgeTAPaKIepSgeTot dUecHehIyvaBMumankatBVkiceT . kicsna
dTeTotbegItTaMgsiT nig katBVkicsMrab;PaKIEdl)ancuHkicsnanImYy . enAeBlEdl
RBwtikarN_TaMgLay EdleFVIeGaykicsnaTaMgenaHkayCakicsna EdlnaMeGaymankar
xatbg;enaH kicsnaenaHnwgsitenAkgvisalPaBnsg;darenH ehIybMNulEdlmanRsab;
RtUv)anTTYlsal; . kicsnaRbtibtiEdlnwgGnuvtehIyminnaMeGaymankarxatbg;
KWminsitenAkgvisalPaBn sg;darenHeLIy.
68- sg;daenHkMNt;fakicsnaEdlnaMeGayxatbg; KWCakicsnaEdlRtUvmankarcMNay Edlmin
GaceCosvag)an edIm,IbMeBjeTAtamkatBVkicenAkgkicsnaenH elIsBIplRbeyaCn_esdkic
EdlrMBwgTukfaTTYlBIkicsnaenaH . cMNayEdlminGaceCosvag)anrbs;kicsnamYy
vaqHbBaaMgGMBIcMNaysuTticbMputEdlecjBIkicsnaenH ehIyGVIEdlTabCagrvagcMNay
edIm,IbMeBjkicsnaenH nwgkarsgCMgWcit b karpakBinyNamYy Edl)anmkBIkarxkxan
BMu)anbMeBjtamkicsnaenH .
69- muneBleFVIsMviFanFndac;edayELk sMrab;kicsnaEdlnaMeGayxatbg;RTUv)anbegIteLIg
shRKasmYYyRtUvTTYlsal;karxatbg;EdlekItBIkarFak;cuHtMlNamYy EdlekIteLIgcMeBaH
RTBskm Edl)aneRbIR)as;enAkgkicsnaenaH.
KarGnuvtn_viFannkarvas;EvgnigkarTTYlsal; { karerobcMrcnasm<neLIgvij :
70- xageRkamenH KWCa]TahrN_BIRBwtikarN_EdlsitenAkgrgVg;niymnynkarerobcMrcnasm<n
eLIgvij
k- karlk; bkarbBab;bNajGaCIvkmmYy
x- karbiTTItaMgGaCIvkmenAkgRbeTsmYy b tMbn;mYy b kareprTItaMgGaCIvkmBI
RbeTsmYyeTARbeTsmYyeTot bBItMbn;mYyeTAtMbn;mYyeTot .
K- karpas;brenAkgrcnasm<nRKb;RKg ]TahrN_dUcCakarbM)at;ecalnUvRsTab;Gk
RKb;RKgmYy
X- karerobcMshRKaseLIgvijEdlman\TiBlCasarvncMeBaHlkN
nig cMNab;
GarmN_nRbtibtikarrbs;shRKas .
71- sMviFanFnmYysMrab;cMNayelIkarerobcMrcnasm<neLIgvij KWRtUv)anTTYlsal;EtenAeBl
lkNvinicyCaTUeTAsMrab;TTYlsMviFanFn Edl)anEcgkgkfaxNTI 14 RtUv)anbMeBj .
kfaxNTI
72-82 )anEcgfa etIlkNvinicyCaTUeTARtUv)anGnuvty:agdUcemc
enAkgkarerobcMrcnasm<neLIgvij .
72- katBVkicRbeyalkgkarerobcMrcnasm<neLIgvij ekIteLIg EtenAeBlEdlshRKas
k- manKMeraglMGitCapvkarmYy sMrab;karerobcMrcnasm<neLIgvij EdlkMNt;ya:g
ehacNas;
1- GaCIvkm bEpkmYynGaCIvkmEdlBak;Bn
2- karrg\TiBlBITItaMgrbs;shRKasedIm
3- TItaMg muxgar nig )a:nsancMnYnnieyaCikEdlnwgRtUv)ansgCgWcit cMeBaHkar
bBab;kargarrbs;BYkeK .
4- cMNayTaMgGs;EdlekItman
5- enAeBlNaKMeragnwgRtUv)anGnuvtn_
x- )anbegIteLIgnUvsuBlPaBkarrMBwgTuk rbs;GkEdlTTYlrgnUv\TiBlfa shRKas
nwgGnuvtkarerobcMrcnasm<neLIgvij edaykarcab;epImkarGnuvtEpnkarenaH b
edaykarpSBVpSaynUvlkNBiesseTAdl;GkEdlrg\TiBlTaMgenaH .
73- PstagEdleFIVeGayshRKasmYy cab;epImGnuvtkarerobcMrcnasm<neLIgvijRtUv)anpl;[
Ca]TahrN_ edaykarruHeragcRkblk;GclnRTBbedaykarRbkasCasaFarNnUvlkN
Biessrbs;Epnkar . karRbkasCasaFarNBIEpnkarlMGitmYy sMrab;karerobcMrcnasm<n
eLIgvij)anbegItkatBVkicRbeyaledIm,IerobcMrcnasm<neLIgvij
RbsinebIvaRtUv
)anbegIteLIgedayEbbenaH nig enAkgPaBlitln;RKb;RKan; ]TahrN_ kMNt;lkN
Biessrbs;Epnkar Edlpl;[nUvsuBlPaBnkarrMBwgTuk CamYyPaKIdTeTot dUcCa GtifiCn
Gkpt;pg; nig nieyaCik bktMNagrbs;BYkeK shRKasnwgGnuvtnUvkar erobcMrcnasm<n

eLIgvij .
74- sMrab;EpnkarmYymanlkNRKb;RKan; kgkarbegIt[mannUvkatBVkicRbeyal KWenAeBlEdlva
RtUv)anTMnak;TMngCamYyGkTTYlrgeday\TiBlrbs;va[)andwg
ehIykarGnuvtn_rbs;va
TamTareGaymanEpnkaredIm,Icab;epIm[)anqab;rhs nig RtUv)anbBab;eTAtamKMerag
eBlevlamYy EdleFVIeGaykarpas;brKMeragminTMngCaekIteLIg . RbsinebIva RtUv)an
rMBwgfanwgmankarBnareBldEvgmYy muneBlkarcab;epImerobcMrcnasm<neLIgvijbfakarerob
cMrcnasm<neLIgvijenaH nwgeRbIR)as;eBlevlayUredayminsmehtupl vaBMuTMngfa
EpnkarnwgnaMeGaymannUvsuBlPaBnkarrMBwgTukeTAelIEpkepSgeTotfa shRKasnaeBl
bcb,n)ansna cMeBaHkarerobcMrcnasm<neLIgvij BIeRBaHeBlevla)anpl;kaseGay
shRKas edIm,IeFVIkarpas;brEpnkarrbs;va .
75- karsMerccitrbs;GkRKb;RKg b RkumRbwkSaPi)alenAmuneBlkalbriecTtaragtulkar edIm,I
karerobcMrcnasm<neLIgvij vaBMubNal[mankatBVkicRbeyalenAkariybriecTtaragtulkar
eT luHRtaEtshRKas enAmunkariybriecTtaragtulkar)an
k- cab;epImGnuvtn_nUvEpnkarerobcMrcnasm<neLIgvij
x- RbkasnUvlkNBiess rbs;EpnkarerobcMrcnasm<neLIgvij eTAkan;GkEdl
TTYlrg\TiBlBIva enAkglkNCak;Esgya:gRKb;RKan; edIm,IeGayBYkeKrMBwg
edaymansuBlPaBfa shRKasnwgGnuvtkarerobcMrcnasm<neLIgvij .
kgkrNIxH shRKasmYycab;epImEpnkarerobcMrcnasm<neLIgvij b RbkasnUvlkN
Biessrbs;va eTAkan;GkEdlTTYlrgnUv\TiBlBIva enAeBlbnab;BIkariybriecTtarag
tulkarb:ueNaH . karkMNt;bgajRbEhlCaRtUvtMrUvenAkgsg;darEdlTak;TgnwgRBwtkarN_
bnab;BIkalbriecTtaragtulkar RbsinebIkarerobcMrcnasm<neLIgvijenaH mansarsMxan;
Edlfa
karBMu)ankMNt;bgajvanwgGacb:HBal;dl;lTPaBrbs;GkeRbIR)as;r)aykarN_
hirBavtkgkarvaytMl nig kareFVIesckIsMerccitdsmRsb.
76- eTaHbICakatBVkicRbeyalmYy minRtUv)anbegItEtg edaykaresckIsMerccitrbs;

GkRKb;RKgkeday kkatBVkicenaHGacbNalmkBIRBwtikarN_mundTeTot rYmCamYy
esckIsMerccitenHpgEdr . Ca]TahrN_ karcrcarCamYynwgtMNagbuKlikGMBIkarTUTat;sgvij
cMeBaHkarbBab;kargar bkarcrcarCamYyGkTijGMBIkarlk;Rbtibtikar EdlRbEhlCaRtUv )an
bBab; ehIy)andak;CUnRkumRbwkSaPi)aledIm,IsMerc . enAeBlEdl)anTTYlkarGnuBat
nig)anTaMnak;TMngCamYyPaKIdTeTotrYcehIyenaH
shRKasmankatBVkicRbeyal
edIm,I;erobcMrcnasm<neLIgvij RbsinebIlkxNenAkgkfaxNelx 72 RtUv)anbMeBj .
77- KankatBVkicekIteLIgedaykarlk;RbtibtikarGaCIvkmmYyenaHeT rhUtdl;eBlEdlshRKas
)ansnafanwglk; mannyfa mankicRBmeRBoglk;.
78- eTaHbICaeBlEdlshRKasmYy )aneFVIkarsMerccitlk;RbtibtikarGaCIvkmmYy)anRbkas
karsMerccitCasaFarNkeday kvaminGacmankicsnacMeBaHkarlk;enaHeT rhUtTal;rk
eXIjGkTij nig )ancuHkicsnalk;rYcehIy . muneBlmankicRBmeRBoglk; shRKas
nwgGacpas;brcit ehIynwgcat;viFankarnana RbsinebIBuMGacrkGkTijeTAtamlkxN
EdlGacTTYlyk)an . enAeBlkarlk;RbtibtikarGaCIvkmRtUv)anrMBwgTukfa CaEpkmYy
nkarerobcMrcnasm<neLIgvijenaH RTBskmsMrab;RbtibtikarenaHRtUv)anBinitBIkarFak;cuH
tMl . karxatbg;BIkarFak;cuHtMlNamYy KYrEtRtUv)anTTYlsal;fa CacMNaybnan; enAkg
r)aykarN_lTpl elIkElgEtRTBskmenH RtUv)ankt;Rta tamcMnYnEdl)anvaytMl
eLIgvijenaH kgkrNIdUecH karxatbg;BIkarFak;cuHtMlRtUv)ancat;Tukfa CakarFak;cuH
kgkarvaytMleLIgvij dUc)anbriyayenAkgsg;darsIGMBIRTB eragcRk nig htbkrN_ .
enAeBlEdlkarlk;RKan;EtCaEpkmYynkarerobcMrcnasm<neLIgvijkatBVkicRbeyalGacekIt
eLIg eTAelIEpkdTeTotnkarerobcMrcnasm<neLIgvijmuneBlmankicsnalk; .
79- sMviFanFnsMrab;karerobcMrcnasm<neLIgvij RtUvrYmbBalEtcMNaypal;EdlekItBIkarerobcM
rcnasm<neLIgvij EdlCacMNayTaMg
k- tMrUvCacaM)ac; edaysarkarerobcMrcnasm<neLIgvij
x- minTak;TgnwgdMeNIrRbRBwteTArbs;shRKas
80- sMviFanFnsMrab;karerobcMrcnasm<neLIgvij BuMurab;bBalnUvcMNaydUcCa

k- kahVwkhVWneLIgvij b karpas;brTIkEngkargarrbs;buKlEdlenAeFVIkarbn
x- karEsVgrkTIpSar
K- karvinieyaKTunelIRbBnfI nigbNajEckcayfI karcMNayTaMgenH Tak;Tgnwgkar
RbRBwtnGaCIvkmnaeBlGnaKt ehIyvaBMuEmnCa bMNulsMrab;karerobcMrcna
sm<neLIgvij enAkgkalbriecTtaragtulkareT . karcMNayTaMgenHRtUv)an
TTYlsal;elImUldandUcKa RbsinebIvaekIteLIgedayminGaRsyeTAnwg karerobcM
rcnasm<neLIgvijenaHeT .
81- karxatbg;BIRbtibtikar
EdlGackMNt;enAeBlGnaKtrhUtRtwmkalbriecTnkarerobcM
rcnasm<neLIgvij KWminRtUv)anrYmbBalenAkgsMviFanFneT luHRtaEtvaTak;Tgnwg
kicsnaEdlnaMeGaymankarxatbg; dUcEdl)ankMNt;enAkgkfaxNTI 10 .
82- dUcEdl)antMrUvenAkgkfaxNTI 51 plcMeNjEdlrMBwgTukBIkarlk;RTBskm minRtUv
)aneKykmkBicarNa enAkgkarvas;EvgsMviFanFnsMrab;karerobcMrcnasm<neLIgvijeT eTaHbI
Cakarlk;RTBskmRtUv)anrMBwgTukfa CaEpkmYynkarerobcMrcnasm<neLIgvijkeday.
karkMNt;bgaj
83- sMrab;RkumnImYyrbs;sMviFanFn shRKasmYyRtUvEteFVIkMNt;bgaj
k- tMlkgbBaI naedIm nig cug kariybriecT
x- sMviFanFnEdldak;bEnmenAkgkariybriecT edayrYmbBalkarekIneLIgnsMviFanFn
EdlmanRsab;
K- cMnYnEdl)aneRbI mannyfa)anekIteLIg nig )anKitCamYysMviFanFn kgkariybriecT.
X- cMnYnEdlmin)aneRbIR)as; ehIyEdl)ankt;RtaRtLb;mkvijenAkgkariybriecT
g- karekIneLIgkgkariybriecTenAkgcMnYnEdl)aneFVIGb,haEdlbNal
mkBIkarvivtneBlevla nig\TiBlnbMlas;brnGRtaGb,ha .
enAkgsgdarenHBtmaneRbobeFobmin)antMrUveGayeFVIeLIy .
84- shRKasmYy RtUvEteFIVkMNt;bgajdUcxageRkamenH sMrab;ral;RkumnImYynsMviFanFn

k- karBiBNnaedaysegbBIlkNrbs;katBVkic nig eBlevlarMBwgTuknlMhUrecj
nplRbeyaCn_esdkic.
x- karcglbgajBIPaBminR)akdRbCa eTAelIcMnYnbeBlevlanlMhUrecjTaMgenaH.
enAeBlEdlcaM)ac;RtUvpl;Btman[)anRKb;RKan;
shRKasmYyRtUvEteFVIkMNt;
bgajnUvkarsntsMxan;
EdleFVIeLIgTak;TgnwgRBwtkarN_naeBlGnaKtdUc
Edl)anelIkeLIgenAkgkfaxN 48 .
K- cMnYnnkarTUTat;sgvijNamYyEdl)anrMBwgTuk
edaybBaak;BIRTBskmTaMg
LayNaEdl)anTTYlsal;sMrab;eFIVkarTUTat;sgvij Edl)anrMBwgTukenaH.
85- elIkElgEtlTPaBnlMhUrecjNamYy
enAkgkarTUTat;sgmanlkNRsBicRsBil
shRKasmYy RtUvEteFVIkMNt;bgajsMrab;RkumnImYyrbs;bMNulyfaehtu enAkgkalbriecT
taragtulkar edaybriyayCasegbBIlkNrbs;bMNulyfaehtu enAeBlEdlGacGnuvt
)aneTAelI
k- kar)a:n;sanBI\TiBlhirBavtrbs;va Edl)anvas;EvgeTAtamkfaxN 36-52
x- karcglbgajnUvPaBminR)akdRbCaEdlTak;TgnwgcMnYnbeBlevlarbs;lMhUrecj
NamYy
K- lTPaBEdlGacekIteLIgnkarTUTat;sgvijNamYy
86- enAkgkarkMNt;fa etIsMviFanFn b bMNulyfaehtuNa RtUv)ansrubbBalKaCafak;mYy
vacaM)ac;RtUvBicarNafaetIlkNrbs;FatuTaMgenH KWRbhak;RbEhlKaya:gRKb;RKan;sMrab;
kareFVIr)aykarN_EtmYy edIm,IbMeBjeTAtamtMrUvkarEdlmanEcgenAkgkfaxN 84 k-x
nig 85 k-x . dUecH vaRbEhlCasmRsbEdlRtUvcat;TukCaRkumsMviFanFnEtmYy
EdlTak;TgnwgkarFanara:b;rgelIplitplepSgKa b:uEnvanwgminsmRsbeLIy cMeBaHkarcat;Tuk
cMnYnncMNat;EtmYyEdlTak;TgnwgkarFanaelIplitplFmta ehIynwgcMnYnEdlsitenAkg
bNwgtampvc,ab; .
87- enAeBlEdl sMviFanFn nig bMNulyfaehtuekIteLIgmkBIcegamkaleTsdUcKa shRKas

nwgtMrUveGayeFVIkarkMNt;bgaj kgrebobEdlGacbgajnUvTMnak;TMngrvagsMviFanFn nig
bMNulyfaehtu dUcEdl)antMrUvedaykfaxN 83-85 .
88- enAeBlEdllMhUrcUlnplRbeyaCn_esdkic KWTMngCaekIteLIg shRKasRtUvEteFIVkMNt;
bgajnUvkarbriyaysegbBIlkNrbs;RTBskmyfaehtuenaH enAkgkalbriecTtarag
tulkar nig RbsinebIGacsMerc)anRtUveFVIkarkMNt;bgajBIkar)a:n;sann\TiBlhirBavt Edl
)anvas;Evg edayeRbIR)as;eKalkarN_Edl)anEcgsMrab;sMviFanFnenAkgkfaxN 36-52 .
89- vamansarsMxan;fa karkMNt;bgajBIRTBskmyfaehtu GaceCosvag)annUvkarpl;nUvkar
cglbgajxusBIPaBEdlGacekItmaneLIgncMNUl .
90- enAeBlEdl BtmanNamYydUcEdl)antMrUvedaykfaxN 85 nig 88 minRtUv)ankMNt; bgaj
edaysarEtvaminGaceFVIeTA)anenaH RtUvEteFIVkarbBaak;BikarBitnehtukarN_enaH.
91- kgkrNIkMrbMput karbgajBIBtmanxH b BtmanTaMgGs;Edl)antMrUvedaykfaxN
83-88 GacRtUv)anrMBwgTukfa bNal[lMeGogya:gFn;FrBIsanPaBrbs;shRKas
enAkgCMelaHCamYyPaKIdTeTotcMeBaHbBaakmvtrbs;sMviFanFn bMNulyfaehtu b
RTBskmyfaehtu. kgkrNIEbbenH shRKasmYymincaM)ac;kMNt;bgajBIBtman enaHeT
b:uEnRtUvEteFIVkMNt;bgajBIlkNTUeTAnTMnas; rYmCamYynwgkarBit nig mUlehtuEdlBtman
enaHenAminTan;)anbgaj .
bBatiGnrkm
92- \TiBlEdlekItmkBIkarGnuvtn_eTAtamsg;daenH enAfcUlCaFrman benAmunfcUlCa
Frman KYrEtRtUv)anraykarN_CakarEktMrUvelIsmtulRbtilaPenAedImRKa Edlsg;darenH
RtUv)anRbICadMbUg . shRKasRtUv)anCMrujkarelIkTwkciteGayGnuvttam b:uEnmin)anTamTar
eGayeFVIkarEktMrUvsmtuledImRKarbs;RbtilaP Edl)anbgajmunfculCaFrman nig
edIm,IbBaak;BIBtmaneRbobeFobeLIgvijeLIy . RbsinebIBtmaneRbobeFobminRtUv)an
bBaak;eLIgvij RtUvEteFVIkMNt;bgajBIehtukarN_enaH .
93- sg;darenH tMrUv[mankarcuHbBaIKNenyxusKaBIsg;darEdlEcgGMBIcMeNj bxatsuT kgRKa

kMhusCamUldan nig karpas;breKalneya)ayKNeny EdltMrUv[bgajBtmaneRbobeFob
eLIgvij elIkElgEtkgkrNIEdlminGacGnuvt)an .
fcUlCaFrman
94- sg;daKNenykm<CaenH cUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavtRbcaMqaMn
GgPaBhirBavtTaMgGs; cab;epImBI>>>>>>>>>>>>>>>>>>>>>>beRkay>>>>>>>>>>>>>>>>>>>>. GgPaBhirBavtNa
EdlmankarGnuvtmun nwgTTYl)annUvkarKaMRT nig elIkTwkcit.
]bsm<n k taragsIBIsMviFanFn bMNulyfaehtu RTBskmyfaehtu

nigkarTUTat;sgvij
eKalbMNgrbs;]bsm<nenH KWedIm,IsegbBItMrUvkarcMbgrbs;sg;darenH . ehIyvamin
EmnCaEpknsg;darenHeT ehIy]bsm<nenHRtUvEtGanCamYybribTGtbTnsg;darenH.
sMviFanFn nigbMNulyfaehtu
CalTplrbs;RBwtikarN_GtItkal enAeBlEdlGacmanlMhUrecjrbs;FnFanEdltMNag[
plRbeyaCn_esdkicnaeBlGnaKt enAkgkarTUTat; k katBVkicbcb,n b x katBVkic
EdlGacekItmaneLIg nigGtiPaBrbs;vaEdlGacbBaak;c,as;edaykarekIteLIg b minekIteLIg
nRBwtkarN_enAeBlGnaKt EdlmanPaBminc,as;las;mYybkeRcIn ehIyEdlBMusitenAeRkam
karRKb;RKgrbs;shRKasTaMgRsugeT.
mankatBVkicnabcb,n Edl GacmankatBVkicekIteLIg b
GactMrUv[man lMhUrecjn katBVkicbcb,n b:uEnRbEhl
CaBMutMrUv[man lMhUrecjn
FnFan.
FnFaneT.
sMviFanFnmYyRtUv)anTTYl sMviFanFnminRtUv)anTTYl
sal; kfaxN 14
sal; kfaxN 27
GacmankatBVkicekIteLIg b
katBVkicbcb,nPaB Edl
GacekItmaneLIg nlMhUr
ecjnFnFan manlkN
RsBicRsBil .
sMviFanFnminRtUv)anTTYlsa
l; kfaxN 27
karkMNt;bgajtMrUveGayeFIV karkMNt;bgajRtUv)antMrUv[ min)antMrUveGaymankar

eLIgsMrab;sMviFanFn
eFIVeLIgsMrab;bMNulyfaehtu kMNt;bgajkfaxN 85
kfaxN 83 nig 84
kfaxN 85
bMNulyfaehtuGacekIteLIgpgEdrkgkrNIkMrbMput
enAeBlEdlmanbMNulmYyEdlminGac
RtUv)anTTYlsal;)an BIeRBaHvaminGacvas;EvgeGayTukcit)an . karbgajRtUv)antMrUvsMrab;
bMNulyfaehtuEbbenaH.
RTBskmyfaehtu
CalTplnRBwtikarN_GtItkal enAeBlEdlmanRTBskmmYy EdlGacekItmaneLIg nig
GtiPaBrbs;va
EdlGacbBaak;c,as;eday)anekIteLIgbminekIteLIgnRBwtikarN_
enAeBlGnaKtEdlmanPaBminc,as;las;mYy beRcIn ehIyEdlminsitenAeRkamkarRKb;RKg
rbs;shRKas TaMgRsug.
lMhUrcUlnplRbeyaCn_ lMhUrcUlnplRbeyaCn_
lMhUrcUlRbEhlCaminGac
esdkicKWmanPaBR)akdRbCa esdkic KWTMngCaekIteLIg ekIteLIg.
b:uEnminR)akdRbCa.
RTBskmKWminEmnman
RTBskmminRtUv)anTTYl RTBskmminRtUv)anTTYl
lkNCayfaehtueToteT sal;kfaxN 31
kfaxN 31
TMrUveGaymankareFIVkMNt;
mintMrUveGaymankareFVIkMNt;
kfaxN 33.
bgajkfaxN 88.
bgaj kfaxN 88.
karTUTat;sgvij
cMNayxH b cMNayTaMgGs; EdltMrUvkaredIm,ITUTat;sMviFanFnmYy KWRtUv)aneKrMBwgTukfanwg
TTYl)ankarTUTat;sgvijBIPaKIdTeTot.
shRKasBMumankatBVkic
katBVkiccMeBaHcMnYnEdl)an katBVkiccMeBaHcMnYnEdl)an
cMeBaHEpkncMNayEdlnwg rMBwgTukfanwg)anTUTat;sgvije rMBwgTukfa nwgRtUv)anTUTat;
RtUvTUTat;sgvijeday
nAEtmancMeBaHshRKas
sgvij KWenAEtmancMeBaH
PaKI dTeToteT.
ehIyvac,as;las;fakarTUTat; shRKas ehIykarTUTat;
sgvijnwgRtUv)anTTYl
sgvaminmanlkNc,as;
RbsinebIshRKasTUTat;
las;RbsinebIshRKasTU
sMviFanFnenaH.
GgPaBBMumankatBVkiccMeBaH karTUTat;sgvijRtUv)anTTYl
cMnYnEdlnwgRtUv)anTUTat;sg sal;dUcCaRTBskmepSg
vijeLIy kfaxN 57. eTot enAkgtaragtulkar
ehIyRbEhlCaRtUv)ankat;
mintMrUv[mankareFIVkMNt; kgCamYycMNaykgr)aykar
bgajeLIy.
N_lTpl. cMnYnEdl)an
TTYlsal;sMrab;karTUTat;sg
vij minRtUvelIsBIbMNul
kfaxNTI 53 nig 54.
Tat;sMviFanFnenaH.
karTUrTat;sgvijEdl)anrMBwg
TukKWBMuRtUv)anTTYlsal;faCa
RTBskmenaHeT
kfaxN 53 .
karTUrTat;sgvijEdl)anrMBwg
TukKWRtUv)aneFIVkMNt;bgaj
kfaxN 84 K.
karTUTat;;sgvijRtUv)aneFVIkM
Nt;bgajCamYynwgcMnYnEdl
)anTTYlsal;sMrab;karTUTat;
sgvij kfaxN 84 K.
kMNt;sMKal;
kgkrNIdkMr vaBMuc,as;eTfa etImankatBVkicbcb,nbGt; . enAkgkrNITaMgenH RBwtikarN_
GtItkalRtUv)ancat;Tukfa )anbegItnUvkatBVkicbcb,n RbsinebIeFVIkarBicarNaBIPstagEdl
manvaTMngCag minTMngfa mankatBVkicbcb,nenAkgkalbriecTtaragtulkarenaHeLIy kfaxN
15 nsg;darenH.
]bsm<n x- EmkFagnkarsMerccit
eKalbMNgrbs;EmkFagnkarsMerccit KWedIm,IsegbBItMrUvkarcMbg nsg;darenHsMrab;TTYl
sal;sMviFanFn nig bMNulyfaehtu. EmkFagnkarsMerccit minEmnCaEpkmYynsg;darenHeT
ehIyKYrEtRtUvGanCamYybribTGtbTrbs;sg;daenHTaMgmUl.
EmkFagnkarsMerc
cab;epIm
etIkatBVkicbcb,n
bNalmkBI RBwtikarN_
EdlnaM[mankatBVkic
etIkatBV
kicGacekIt
eLIg?
eT
eT
)aT
)aT
etIlMhUr
ecjRbEhl
CaekItman
eLIg?
eT
manlkN
RsBicRsBil?
)aT
)aT
etIkar)a:n;
sanGaceCO
)an?
eT
eT
)aT
pl;nUvsMviFanFn nigbMNulyfaehtu
kMNt;bgajbMNulyfaehtu
mineFVITaMgGs;
]bsm<n K ]TahrN_elIkarTTYlsal;
]bsm<nenHbgajBIkarGnuvtn_sg;darenAkgkarCYybBaak;c,as;BIGtnyrbs;va . vaBMu
minEmnCaEpkmYynsg;darenaHeT . shRKasTaMgGs;enAkg]TahrN_ manqaMbBab;enAfTI 31 Ex
F . enAkgkrNITaMgGs; eKsnt;fa eKGaceFVIkar)a:n;san EdlGaceCOCak;)anBIlMhUrecj
Edl)anrMBwgTuk . enAkg ]TahrN_xH kaleTsEdlbriyaycMNucRbEhlGacnaMeGayman
karxUtxatBIkarFak;cuHtMl rbs;RTBskm TidPaBenHBMuTak;Tgnwgkg]TahrN_eT . eyagenAkg
]TahrN_)ancglbgajnUvkfaxNrbs;sg;darEdlTak;Tg . ]bsm<n KYrEtRtUvGan enAkgbribT
nGtbTrbs;sg;darTaMgmUl . eyageTAelI }kar)a:n;sanRbesIrbMput} KWCatMlbcb,n Edl\TiBl
rbs;tMlluyeTAtameBlevlakMNt; manlkNCasarvn.
]TahrN_ 1- karFnaelIplitpl
plitkrmak;)anpl;nUvkarFanaelIplitpl enAeBllk;eTA[GkTijplitplenaH . eTAtam
lkxNrbs;kicsnalk; plitkrTTYleFVIcMeBaH karCYsCul karpas;brnUvplitplEdlman
karxUcxat kgryeBl3qaMKitBIkariybriecTlk;. tambTBiesaFn_BIGtItkal vaTMngCa ]TahrN_
TMngekIteLIgCagminekIteLIgplitplenaHnwgmankarTamTarnUvkarFanarab;r:g . katBVkicnaeBl
bcb,n EdlekIteLIgBIRBwtikarN_GtItkalmYy RBwtkarN_EdlnaM[mankatBVkicKWkarlk;plitpl
ehIyFanaelIplitpl EdlnaMeGayekItman katBVkictampvc,ab;.
lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkicenAkgkarTUTat; TMngCamankarFanaelI
plitplTaMgmUl emIlkfaxN 24 .
karsnidan sMviFanFnmYyRtUv)anTTYlsal;cMeBaHkar)a:n;sanRbesIrbMput BIcMNayedIm,IeFVIeGay
plitpllk;)anltamkarFanaelIplitpl enAmuneBlkalbriecTtaragtulkar emIlkfaxN 14
nig 24 .
]TahrN_ 2k dIEdl)anrgnUvCatiBulnItikmEdlR)akdCaRtUv)anGnumteGayeRbI
shRKasmYy enAkg]sSahkmeRbgeFVIeGaydImanCatiBul b:uEnRtUv)ansMGatvijenAeBltMrUveGay
eFVIedayc,ab;rbs;RbeTs EdlshRKas)aneFVIRbtibtikar . RbeTsmYyEdlshRKaskMBug
RbtibtikarenaHBMumanc,ab;EdltRmUv[e)assMGatdI ehIyshRKas)annwgkMBugeFVIeGaydIenaHman
CatiBulkgRbeTsenaHGs;ryeBlCaeRcInqaM. enAfTI 31 ExF qaM2000 vaR)akdRbCafac,ab;
BRgagtMrUv[mankare)assMGatdIEdl)aneFVIeGayxUc nwgRtUvGnumty:ag qab;rhsbnab;BIcugqaM.
katBVkicbcb,nbNalmkBIRBwtikarN_GtItkalEdleGaymankatBVkic RBwtkarN_Edl
naM[mankatBVkic KWkareFVIeGayxUcmanCatiBul BIeRBaHPaBBitR)akdCak;nnItikmEdltMrUveGay
mankare)as sMGatdIenaH . lMhUrecjnFnFan EdltMNag[plRbeyaCn_esdkic enAkg
karTUTat;TMngnwgekIteLIg kfaxN 24 .
karsnidan sMviFanFnmYyRtUv)anTTYlsal;cMeBaHkar)a:n;sandRbesIrbMputBIcMNaykgkar
e)assMGat emIlkfaxN 14 nig 24.
]TahrN_ 2x- dIEdlrgnUvCatiBul nigkatBVkicRbeyal shRKasmYyenAkg]sSahkmeRbg
eFVIeGaydImanCatiBul nig )anRbtibtikar enAkgRbeTsmYy EdlBMumanc,ab;brisan . eTaHbICa
ya:gNakeday shRKasmaneKalneya)aybrisan Edl)anRbkasCasaFarNdTUlMTUlaymYy
EdlRBmeFVIkare)assMGatdIEdlbNaleGaymanCatiBul . shRKasmanRbvtifa eKarBcMeBaH
eKalneya)ayEdl)anpSBVpSayCasaFarNenH .
katBVkiceBlbcb,n EdlekIteLIgBIRBwtikarN_GtItkalmYy RBwtkarN_EdlbNal[mankatBVkic
KWkareFVI[dImanCatiBul EdlbNal[mankatBVkicRbeyal BIeRBaHkarRbRBwtrbs;shRKas
)anbegItnUvkarrMBwgTuk b GkTaMgLayEdl)anTTYlrg\TiBlvafa shRKasnwge)assMGat

dIEdlmanCatiBulenH .
lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkic enAkgkarTUTat;enHKWTMngCaekItmaneLIg .
karsnidan
sMviFanFnmYy RtUv)anTTYlsal;cMeBaHkar)a:n;sanRbesIrbMputncMNaykg
karsMGat sUmemIlkfaxN 10 niymnynkatBVkicRbeyal 14 nig 17 .
]TahrN_ 3 tMbn;eRbgkatenAkgsmuRT
shRKasmYy
)anRbtibtikarcMraj;eRbgkatenAkgsmuRTEdltamkicRBmeRBogGaCJabNtMrUv[
bM)at;kBameRbgenAeBlcugbBab;nplitkm ehIysar)atsmuRTeLIgvij . 90% ncMNayyfaehtu
EdlTak;TgnwgkarbM)at;kBameRbg nigsareLIgvijnUvkarxUtxatEdlbNalmkBIkarsagsg;va .
ehIy 10% ekIteLIgtamrykarTajykeRbg . enAkalbriecTtaragtulkar
kBameRbg)anRtUveKsagsg; b:uEnmin)anTajykeRbgeT .
katBVkicnabcb,n
EdlekIteLIgBIRBwtikarN_GnaKtmYy
karsagsg;kBameRbg
begItnUvkatBVkictampvc,ab;
eTAtamlkxNnGaCJabNEdltMrUveGaybM)at;
kBameRbg
nigsareLIgvijnUv)atsmuRT TaMgenHKWCaRBwtkarN_EdlnaM[mankatBVkic. eTaHbICa ya:gNakeday
enAkalbriecTtaragtulkarvaBMumankatBVkicedIm,IeFVIkarEktMrUvkarxUcxat
EdlnwwgbNalmk
BIkarTajykeRbgkatenaHeT .
lMhUrecj nFnFanEdltMNag[plRbeyaCn_esdkicenAkgkarTUTat;TMngCaekItmaneLIg .
karsnidan sMviFanFnmYyRtUv)anTTYlsal;cMeBaHkar)a:n;sanRbesIrbMputncMnYn 90% n
cMNayyfaehtu
EdlTak;TgnwgkarbM)at;kBameRbg ehIynwgkarsareLIgvijnUvkarxUcxat
EdlbNalmkBIkarsagsg;va emIlkfaxNelx 14 . cMNayTaMgGs;RtUv)anbBal
CaEpkmYynkarcMNayrbs;kBameRbg . 10% ncMNay EdlekIteLIgtamrykarTajykeRbg

RtUv)anTTYlsal;faCabMNul enAeBlEdleK)anTajykeRbg .
]TahrN_ 4 eKalneya)aypl;R)ak;eGayvij
haglk;raymYy maneKalneya)aypl;R)ak;[vij cMeBaHGtifiCnNaEdlminmankareBjcit
cMeBaHkarTij eTaHbICavaBMuEmnCakatBVkicpvc,ab;keday . eKalneya)aypl;R)ak;eGay
TijenHRtUv)aneKdwgCaTUeTA .
katBVkicnaeBlbcb,nEdlekIteLIgBIRBwtikarN_BIGtItkal
RBwtkarN_EdlnaM[mankatBVkic
KWkarlk;plitplEdlbegIteGaymankatBVkicRbeyal BIeRBaH fa karRbRBwtrbs;haglk;rayenaH
)anbegIteLIgnUvkarrMBwgTukBIGtifiCnfahagnwgpl;R)ak;[ vijelIkarTijEdlmineBjcit .
lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkicenAkgkarTUTat;
TMngCaekItmaneLIg
manTMnijxHRtUv)anbBanRtlb;mkvij edIm,ITTYlR)ak;sgvij sUmemIlkfaxN 24.
karsnidan kareFVIsMviFanFnmYyRtUv)anTTYlsal; cMeBaHkar)a:n;sanRbesIrbMputn
cMNaysMrab;karpl;R)ak;vij. sUmemIlkfaxN 10 niymnynkatBVkicRbeyal kfaxN 14
17 nig 24.
]TahrN_TI 5k- karbiTEpkmYynGaCIvkm BMu)anGnuvtmunkariybriecTtaragtulkar
enAfTI 12 ExF qaM2000 RkumRbwkSaPi)alrbs;shRKasmYy)ansMerccitbiTEpkmYynGaCIvkm .
munkalbriecTtaragtulkar fTI31 ExF qaM2000 karsMercenaH BMu)anTMnak;TMngCaGkNamak;
kgcMeNamGkEdlTTYlrgplb:HBal; ehIyBuMmanviFankardTeTot edIm,IGnuvtn_karsMerccit
enaHEdr.
katBVkicbcb,n EdlekIteLIgBIRBwtikarN_BIGtItkalmYy BuMmanRBtikarN_ EdlnaMeGayman

katBVkicenaHekIteLIgeT ehIydUcenaHKankatBVkic .
karsnidan sMviFanFnminRtUv)anTTYlsal; sUmemIlkfaxN 14 nig 72.
]TahrN_TI 5x- karbiTEpkmYynGaCIvkm -karTMnak;TMng nigGnuvtn_munkalbriecTtarag tulkar
enAfTI 12 Ex F qaM 2000 RkumRbwkSaPi)alrbs;shRKasmYy)ansMerccit edIm,IbiT
EpkmYynGaCIvkm . enAfTI 20 Ex F qaM 2000 EpnkarlMGitedIm,IbiTEpkmYyenaH
RtUv)anyl;RBmedayRkumRbwkSaPi)al ehIysMbuRtCaeRcInRtUv)anbBaneTAGtifiCn edIm,ICakarCMrab
eK[EsVgrkRbPBpt;pg;CaCMnYs
ehIyesckIRbkasBIkarbBab;buKl RtUv)anbBaneGaybuKl
enAkgEpkenaHrYcehIy.
katBVkiceBlbcb,nEdlekIteLIgBIRBwtkarN_BIGtItkalmYy BwtikarN_EdlnaM[mankatBVkicbcb,n
KWkarTMnak;TMngBIkarsMerccitenaHeTAeGayGtifiCn nignieyaCikEdlbNal[ekIteLIgnUvkatBVkic
RbeyalBIkalbriecTenaHmk BIeRBaHvabegItnUvkarrMBwgTukEdlfa EpknGaCIvkmnwgRtUvbBab;
dMeNIrkar .
lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkic enAkgkarTUTat;enH TMngCaekItmaneLIg.
karsnidan sMviFanFnmYYy RtUv)anTTYlsal;enAfTI 31 ExF qaM2000 kar)a:n;san
RbesIrbMputBIkarcMNaysMrab;karbiTEpkGaCIvkmenH sUmGankfaxNTI 14 nig 72.
]TahrN_ TI6 tMrUvkarpvc,ab; edIm,Idak;]bkrN_bWtEpSg
shRKasRtUvtMrUvedayc,ab;fI edIm,Idak;]bkrN_bWtEpSg enAkgeragcRkenARtwmfTI 30 Exmifuna qaM
2000 . shRKasenABMu)andak;]bkrN_bWtEpSgenAeLIyeT .
k enAkalbriecTtaragtulkarfTI 31 ExF qaM 1999

katBVkicbcb,nEdlekIteLIgBIRBwtikarN_BIGtItkalmYy BMumankatBVkic BIeRBaHBMumanRBwtikarN_
EdlnaM[mankatBVkic sMrab;cMNaykgkartMeLIg]bkrN_ bWtEpSg b cMNayeTAelIBinyedayc,ab;
emIlkfaxN 14 nig 17-19 .
x enAkalbriecTtaragtulkarfTI 31 ExF qaM 2000
katBVkicbcb,nEdlekIteLIgBIRBwtikarN_BIGtItkalmYy enAEtminmankatBVkiccMeBaHcMNay
kgkardMeLIg]bkrN_bWtEpSg
BIeRBaHKanRBwtikarN_EdlbNaleGaymankatBVkicekIteLIg
kartMeLIg]bkrN_bWtEpSg .
eTaHbICaya:gNakeday katBVkicmYyTMngCaekItmaneLIg
kgkarbg;R)ak;Binytampvc,ab; BIeRBaHRBwtkarN_EdlnaM[mankatBVkic)anekIteLIg Rbtibtikar
rbs;eragcRkEdlBMuGnuvtn_eTAtampvc,ab;. lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkic
kgkarTUTat; karvaytMlBIRbU)a:bIlIetnkarekIteLIgkarpakBiny edaysarEtRbtibtikar
EdlBuMGnuvtn_tamc,ab; vaGaRsyeTAelIPaBBisarnc,ab; nigPaBtwgEtgenAkgkarGnuvtn_c,ab; .
karsnidan sMviFanFnBMuRtUv)anTTYlsal;cMeBaHkarcMNayeTAelIkartMeLIg]bkrN_bWtEpSgeT.
eTaHbICaya:gNakeday sMviFanFn)anTTYlsal;eTAtamkar)a:n;sanRbesIrbMputncMNayR)ak; kMhit
emIlkfaxN 14 nig 17-19.
]TahrN_TI 7- kicsnaEdlbNaleGayxatbg;
shRKasmYyRbtibtikarEdlGaccMeNj)anBIeragcRkmYy Edl)anCYleTAtamkicsnaRbtibtikar .
enAkgqaM 2000 shRKasenaH)anbrTItaMgrbs;RbtibtikareTAeragcRkfI . PtisnaeTAelIeragcRk
cas;enAbnryeBl 4 qaMeRkayeTot eKminGaclubkicsna)aneT ehIyeragcRkenH kminGacGnuBat
eGayGkeRbIR)as;dTeTotEdr.
katBVkicbcb,n EdlekIteLIgBIRBwtikarN_BIGtItkalmYy RBwtikarN_EdlnaM[mankatBVkic

KWkarcuHhtelxaelIPtisna EdlbNal[ekItnUvkatBVkic
pvc,ab;.
lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkickgkarTUTat; enAeBlPtisnakayeTACa
kicsnaEdlnaMeGayxatbg;lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkicKWTMngCa ekItman
eLIg
karsnidan sMviFanFn RtUv)anTTYlsal;cMeBaHkar)a:n;sanRbesIrbMput
QlEdlminGaceCosvag)an sUmemIlkfaxN 5K/ 14 nig 66.
nkarbg;f
]TahrN_TI 8- karFanaEtmYy
enAqaM 1999 shRKas k )aneFVIkarFanaeTAelIR)ak;kMcImYycMnYnrbs;shRKas x
EdllkNhirBavtmanPaBlRbesIrenAeBlenaH. enAqaM 2000 lkNhirBavtrbs;
shRKas x )ancuHGn;exSay ehIyenAfTI 30 Exmifuna qaM2000 shRKas x
suMkarkarBarkuMeGaymas;bMNulbwg .
k enAfTI 31 ExF qaM1999
katBVkicbcb,nEdlekIteLIgBIRBwtikarN_BIGtItkalmYy
RBwtikarN_EdlnaM[mankatBVkic
KWkarpl;karFana EdlnaMeGayekItmankatBVkictamc,ab; .
lMhUrecjnFnFan EdltMNag[plRbeyaCn_esdkic kgkarTUTat;
plRbeyaCn_EdlTMngCaGacekIteLIg fTI 31 ExF qaM1999enaHeT.
KanlMhUrecjn
karsndan sMviFanFnminRtUv)anTTYlsal; emIlkfaxN 14 nig 23. karFanaRtUv)ankMNt;
bgajCabMNulyfaehtu elIkElgEtRbU)a:bIlIetnlMhUrecj RtUv)ancat;TukfamanslkN

RsBicRsBil. sUmemIlkfaxN 85.
x fTI 31 ExF qaM2000
katBVkicbcb,n EdlekIteLIgBIRBwtikarN_GtItkalmYy RBwtikarN_bNal[mankatBVkic
KWkarpl;karFanaEdlbNal[mankatBVkictampvc,ab;.
lMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkickgkarTUTat; enAfTI 31 ExF qaM2000
vaTMngCamanlMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkic EdltMrUv edIm,ITUTat;katBVkicenH.
karsnidan sMviFanFnmYy
emIlkfaxNelx 14 nig 23.
RtUv)anTTYlsal;cMeBaHkar)a:n;sanRbesIrbMputnkatBVkicenH
kMNt;cMNaM ]TahrN_enHTak;Tgnwg karFanaEtmYyb:ueNaH . RbsinebIshRKasmYymancegam

nkarFanaEdlmanlkNRsedogKaenaH vanwgvaytMlcegamnkarFanaenaHTaMgmUl enAkg
karkMNt;fa etIlMhUrecjnFnFanEdltMNag[plRbeyaCn_esdkic GacekItmaneLIg bGt;
sUmemIlkfaxN 24. enAeBlEdlshRKasmYy pl;[nUvkarFanaedIm,IbrykkMrenaH cMNUlenaH
RtUv)anTTYlsal;eTAtamsg;darEdlEcgGMBIR)ak;cMNUl.
]ThrN_TI9- kItulakar
bnab;BIGaBah_BiBah_mYykgqaM 2000 manmnusS 10nak;)ansab; EdlGacRbEhlCa
bNalBIGaharEdlmanCatiBulBIplitplEdllk;edayshRKas . bNwgtampvc,ab;RtUv)an
cab;epImTamTarsMNgkarxUcxatBIshRKas b:uEnvaenAmanvivaTelIbMNulenaHenAeLIy . rhUtdl;
kalbriecTsMercelIr)aykarN_hirBavtsMrab;qaMEdlbBab; fTI 31 ExF qaM2000
emFavIrbs;shRKas)anpl;eyabl;fa
vaTMngCafashRKasBMuRtUveXIjfamankarTTYlxusRtUv
enaHeT . eTaHbICaya:gNakeday enAeBlEdlshRKaserobcMr)aykarN_hirBavt sMrab;qaMEdl

bBab; fTI31 ExF qaM2001 emFavI)anpl;eyabl;eyaleTAtamvDkmenAkgkIenH
EdlTMngCashRKasnwgRtUvTTYlxusRtUv.
k enAfTI 31 ExF qaM2000
katBVkicbcb,n EdlekIteLIgBIRBwtkarN_BIGtItkalmYy edayEpkelImUldanPstagEdlman
enAeBlEdlr)aykarN_hirBavt RtUv)ansMerc BMumankatBVkicCalTplnRBwtikarN_GtItkalenaHeT.
karsnidan sMviFanFnmYyminRtUv)anTTYlsal;eT emIlkfaxN 15-16 .
bBaaKWRtUv)ankMNt;bgajdUcCa bMNulyfaehtu luHRtaEtRbU)a:bIlIetnlMhUrecjnFnFanNamYy
RtUv)ancat;TukfamanlkNRsBicRsBil kfaxN 85.
x enAfTI 31 ExF qaM2001
katBVkicbcb,n EdlekIteLIgBIRBwtkarN_GtItkalmYy
EdlmanKWbgajfamankatBVkicbcb,n.
edayEpkelImUldannPstag
lMhUrecjrbs;FnFanEdltMNag[plRbeyaCn_esdkickgkarTUTat; TMngCaekItmaneLIg.
karsnidan sMviFanFnmYyRtUv)anTTYlsal; cMeBaHkar)a:n;sanRbesIrbMputncMnYnEdlRtUvCMrH
katBVkicenH emIlkfaxNTI 14-16 .
]TahrN_ TI10 karCYsCul nig karEfTaM
CabEnmelIkarEfTaMCaFmtaenH
RTBskmxH
tMrUveGaymancMNayya:geRcInral;qaM
edIm,IkarEklMGeLIgvij bkartubEtgeLIgvij bpas;brEpksMxan; . sg;darEdlEcgGMBIRTB
eragcRk nig htbkrN_ )anpl;nUvkarEbgEckcMNayeTAelIRTBskmeTAtamEpkrbs;va

EdlEpkTaMgenaHmanGayukalxusKa bGtRbeyaCn_enAkgTMrg;xusKa .
]TahrN_ TI10 k cMNaykgkartubEtgeLIgvij BMumantMrUvkartampvc,ab;enaHeT
LdutkMedAmYy RtUvkarpas;RTnab;xagkgral; 5qaMmg eyagtamehtuplbeckeTs. enAkal
briecTtaragtulkar RTnab;xagkg)aneRbIR)as;Gs;ryeBl 3qaMehIy.
katBVkicbcb,n EdlekIteLIgBIRBwtikarN_GtItkalmYy BMumankatBVkicbcb,nenHeT.
karsnidan
sMviFanFnmYyBuMRtUv)anTTYlsal;eT emIlkfaxN 14 nig 17 dl; 19.
cMNaykgkarpas;brRTnab;LminRtUv)anTTYlsal;eT
BIeRBaHenAkalbriecTtaragtulkar
BMumankatBVkickgkarpas;brRsTab;kgrbs;L
edayminGaRsyelIskmPaBenAGnaKtrbs;
RkumhuneLIy
eTaHbICamaneKalbMNgenAkgcMNayenaH
GaRsyeTAelIkarsMerccitrbs;
Rkumhunfa bnRbtibtikarkMedARsTab; bkarpas;brxagkg. CMnYs[kareFVIsMviFanFnmYy
kareFVIrMls;RsTab;kg )anKitKUrrYcehIyelIkarsntenH ]TahrN_ rMls;kgryeBl 5qaM .
cMNaykgkarpas;brRsTab;kgEdlekIteLIg nwgRtUv)aneFVImUlFnkmedaysntfa RsTab;kgfI
nImYyRtUveFVIrMls;ryeBl 5qaM bnbnab;eTot.
]TahrN_ 10 x cMNaykgkartubEtgeLIgvij - tMrUvkartampvc,ab;
kgryeBlbI qaMmg RkumhunGakascrN_mYy)antMrUvedayc,ab; edIm,ICYsCulynehaH.
katBVkicbcb,n EdlekIteLigBIRBwtkarN_BIGtItkalmYy BMumankatBVkic
bcb,nenaHeT.
karsnidan sMviFanFnmYyminRtUv)aneFVIenaHeT emIlkfaxN 14 nig 17-19
cMNaykgkarCYsCulynehaH BMuRtUv)anTTYlsal;faCasMviFanFneT edayehtupldUcKanwgcMNay

kgkarpas;brRsTab;kgrbs;LkMedAEdr KWBMuRtUv)anTTYlsal;CasMviFanFneT enAkg]TahrN_ 10
k . eTaHbICatMrUvkarpvc,ab; edIm,ICYsCulBMu)aneFVIeGaycMNayCYsCulkayCabMNul BIeRBaHvaBuMman
katBVkic enAkgkarCYsCulynehaH edayminGaRsyelIskmPaBnaeBlGnaKtrbs;shRKas eLIy
. shRKasGaceCosvag)annUvcMNaynaeBlGnaKt EpkelIskmPaBrbs;Rkumhun enAeBlGnaKt
]TahrN_ karlk;ynehaHenaH . CMnYs[karTTYlsal;sMviFanFnmYy kareFVIrMls;ynehaH
)anBicarNaBIkarcMNaysMrab;EfTaMynehaHeTAGnaKt mannyfa cMnYnsmmUleTAnwgcMNayEfTaM
Edl)anrMBwgTuk RtUv)anrMls;kgryeBlbIqaM .
]bsm<n X ]TahrN_BIkarkMNt;bgaj
]bsm<n KWedIm,Ibgaj[eXIjEtb:ueNaH b:uEnvaminEmnCaEpkmYynsg;darenaHeT .
eKalbMNgn]bsm<n
KWedIm,IbgajBIkareRbIR)as;sg;dar
edIm,ICaCMnYyenAkgkarbBaak;
c,as;BIGtnyrbs;va.
]TahrN_BIr BIkarkMNt;bgajEdltMrUvedaykfaxN 84 KWdUcxageRkamenH
]TahrN_ 1- karFanaelIplitpl
plitkrmak;pl;nUvkarFana elIplitplenAeBllk;eGayGkTijExScgVak;plitplbI. eTA
tamlkxNrbs;karFanaelIplit/ plitkryl;RBmCYsCul b pas;brFatuTaMgLayNa
EdlBuM)andMeNIreGayeBjcit sMrab;ryeBl 2qaM KitBIfnkarlk;. enAkalbriecTtarag
tulkar sMviFanFncMnYn 60/000 RtUv)anTTYlsal;. sMviFanFnenaHBMuRtUv)aneFVIGb,haeT
BIeRBaH\TiBlBIGb,haenaH vaBMumanPaBCasarvn.
BtmandUcxageRkamenHRtUv)anbgaj
sMviFanFncMnYn 60/000 RtUv)anTTYlsal;sMrab;karTamTarEdlrMBwgTukelI karFanaelI
plitplEdl)anlk;kgkMLgeBlbIqaMmun. vaRtUvrMBwgfa PaBeRcInncMNaynwgRtUvekIteLIg
enAkgqaMeRkay ehIycMNayTaMgGs;enHnwg)anekIteLIgenAkgBIrqaMntaragtulkar.
]TahrN_ TI2> cMNaykgkarbBab;kareRbIR)as;

enAqaM 2000 shRKasmYymankarTak;TgskmPaBnuekEGr )aneFVIsMviFanFnsMrab; cMNay
300lankgkarbBab;kareRbIR)as;.
sMviFanFn
KWRtUv)an)a:n;sanedaysntfa
karbBab;kareRbIR)as;nwgekIteLIgkgryBI qaM 60 eTA 70qaM. eTaHbICaya:gNakeday
vaGacminekIteLIgrhUtdl;rvagqaM 100 nig 110 enAkgkrNIEdltMlbcb,nrbs;cMNay
nwgRtUv)anbnyya:gxaMg. BtmandUcxageRkamenHRtUv)ankMNt;bgaj
sMviFanFnEdlmantMl 300lan RtUv)anTTYlsal;sMrab;cMNaykgkarbBab;kareRbIR)as;.
cMNayTaMgenH RtUv)anrMBwgfaekIteLIgrvagqaM 2060 nig 2070 eTaHbICay:agNa
kedayvaGacfa karbBab;kareRbIR)as;nwgminekIteLIgeTrhUtdl; 2100 nig 2110.
RbsinebIcMNayenaHRtUv)anvas;Evg ehIyrMBwgTukfacMNayenaHnwgmin)anekIteLIgrhUtdl;
rvagqaM 2100 nig 2110 sMviFanFnKYrEtRtUv)anbnyeTARtwm 136 lan.
sMviFanFnRtUv)an)a:n;sanedayeRbIbeckviCaEdlmansBVf enAtMlbcb,nnigeFVIGb,ha
edayeRbIGRtaGb,haesInwg 2PaKry.
]TahrN_mYyxageRkam sIBIkarkMNt;bgajtMrUvedaykfa xNTI 91 enAeBl EdlmanBtmanxH

EdltMrUv minRtUv)anpl;[BIeRBaH vaRtUv)anrMBwgfa nwgeFVIeGaylMeGogya:gFn;FrGMBIsanPaB
rbs;shRKas.
]TahrN_ 3> karelIkElgkgkarkMNt;bgaj
shRKasmYy KWmankarTak;TgenAkgCMelaHmYy CamYynwgKUrRbkYtRbECgEdl)aneFVIkar
ecaTRbkan;fa shRKas)anrMelaPbMBaneTAelIsiTi)a:tg; ehIyTamTarsMNgkarxUcxatcMnYn
100 lan. shRKasTTYlsal;sMviFanFnmYy sMrab;kar)a:n;sanRbesIrbMputBIkatBVkicenH
b:uEnBMu)ankMNt;bgajBtmanEdltMrUvedaykfaxN 83 nig 84 nsg;darenH .
BtmanxageRkamRtUv)ankMNt;bgaj kMBugEtmankIbwgcMeBaHRkumhun EdlTak;TgnwgCMelaH
CamYynwgKUrRbECgEdl)anecaTRbkan;fa Rkumhun)anrMelaPbMBaneTAelIsiTi)a:tg; nwgTamTar
sgkarxUcxatcMnYn 100 lan. BtmanCaFmtaRtUvtMrUveday s>K>k 37 sIBIsMviFanFn
bMNulyfaehtu nig RTBskmyfaehtu BMuRtUv)ankMNt;bgaj ehIymUlehtufa vaRtUv)an
rMBwgTukfa eFVIeGaylMeGogxaMgBIlTplnkIenH . naykmaneyabl;fa RkumhunGac
QHkarTamTarsg .
sg;darKNenykm<Ca 38 - RTBskmGrUbI
buBVkfa
sg;darKNenykm<Ca : s>K>k 38 :enH elIkELIgBIkarkMNt;nUvKNeny nig karkMNt;bgaj
EdlcaM)ac;sMrab;RTBskmGrUbI Edlmin)anbkRsayedayCak;lak;enAkgsg;dardTeTot .
vaCakartMrUvnc,ab;km<Ca Edlfar)aykarN_hirBavtsMrab;GgPaBKNenyTaMgGs; dUcEdl)an
kMNt;edayc,ab; KWRtUv)antMrUveGayerobcMedayGnuelamtamsg;darKNeny GnrCati : s>K>G
38 : . ehtudUecHehIy eTIbsg;darKNenykm<Ca 38 enHbBalnUvkfaxNEdlBak;BnCa
mYyTaMgGs;EdlmanEcgenAkgsg;darKNenyGnrCati 38 . sg;darenH RtUv)anerobcMeGay
BisarEfmeTot edaydak;bBalnUvksaredImsMxan; nig karENnaMkarGnuvtn_sg;darenHenAkg
RBHraCaNcRkkm<Ca.
RTBskmGrUbI KWCaRTBskmmYyEdlminEmnCarUbiyvtEdlGackMNt;sMKal;)an ehIyCa
sarFatuKanrUbrag EdlRtUv)ankan;kab;sMrab;eRbIR)as;kgplitkm b karpt;pg;TMnij b esva
kmnanasMrab;CYleTAeGayGkdTeTot b sMrab;eKalbMNgEpkrd)al . RTBskmmYy KwCa
FnFan EdlRKb;RkgedayshRKasmYy EdlekIeLIgBIRBwtkarN_GtItkalehIyEdl)ansgwmfa
manplRbeyaCn_hUrcUleTAkgshRKasnaeBlGnaKt.
RTBskmGrUbI RtUv)anTTYlsal; RbsinebIvaTMngfa plRbeyaCn_esdkicnaeBlGnaKtEdl)an
mkBIRTBskmenaH nwghUrcUleTAkgshRKas ehIykarcMNaynRTBskmenaH RtUv)anvas;Evg
EdlGaceCOCak;)an . RTBskmGrUbIRtUv)anTTYlsal;eTAtamkMritfedIm .
RTBskmGrUbI EdlbegIteLIgpkgKYrEtRtUv)anTTYlsal; RbsinebIRTBskmenaHbMeBjeTA
tamlkNvinicyedIm,ITTYlsal;vadUcxagelI . cMNay Edlmin)anbMeBjeTAtamlkNvinicy
edIm,ITTYlsal;va KYrEtRtUvcat;TukCakarcMNayEdl)anekIteLIg. ]TahrN_ ncMNayTaMgenaH
______________________________________________________________________________________
EdlRtUv)ancat;TukCacMNayEdl)anekIteLIgrYmman cMNayelIkarRsavRCav cMNayelIkar

begItshRKas cMNayelIkarpSayBaNiCkm nig paksBaa bekreQaH EdlbegIteLIgpkg .
ekreQaHGaCIvkm EdlbegIteLIgpkgminRtUv)anTTYlsal;CaRTBskmeLIy . cMNayenA
eBleRkayeTAelIRTBskmGrUbIbnab;BITij b begItehIyRtUv)ancat;TukCacMNayEdl)anekIt
eLIg elIkElgEtvaTMngfa cMNayTaMgenHnwgeFVIeGayRTBskmGacbegItplRbeyaCn_esdkic
naeBlGnaKt enAkgkMriteRcInCagsg;darEdl)anvaytMlBImuneTAelIkarGnuvtn_ nig cMNay
EdlGacvas;Evg)an nig )anpl;nUvkarvas;Evgdl;RTBskmenH EdlGaceCOCak;)an . kar
cMNayelIFatuGrUbI EdldMbUgRtUv)anTTylsal;faCacMNayrbs;shRKasEdl)anraykarN_
enAkgr)aykarN_hirBavtRbcaMqaMkngmk minRtUv)anTTYlsal;CaEpkncMNayrbs;RTBskm
GrUbIenAkariybiecTeRkayeLIy.
kardkrMls;RTBskmGrUbI GaceFVIeLIgeTAtammUldanCayfaRkmeTAelIkar)a:n;sandRbesIrbMput
nGayukaleRbIR)as;RTBskmGrUbIenaH . kardkrMls;Gaccab;epImenAeBlEdlRTBskmenaH
RtUv)ancab;epImeRbIR)as; . tMlenAsl;rbs;RTBskmenaHenAeBlcugeRkaynGayukalsMrab;
kareRbIR)as;RtUv)ansntfa mantMlsUn RbsinebIKankicsnaTijRTBskmenaH edayPaKITIbI
enAeBlcugeRkaynGayukaleRbIR)as; bRTBskmEbbenaHKantMllk;enAelITIpSareTaHbICava
enAsl;tMlkeday . ryeBlnkardkrMls;KyrEttMNageGaynUvkar)a:n;sandRbesIrbMput
cMeBaHGayukaleRbIR)as;rbs;RTBskmenaH edaysntfaGayukaleRbIR)as;minelIsBI 20
qaMeLIy.
viFIsaRsnkardkrMls;Edl)aneRbIR)as; RtUvqHbBaaMgBIKMrUnkareRbIR)as;RTBskmedaysh
RKas edIm,ITTYl)annUvGtRbeyaCn_Epkesdkic. viFIsasnkardkrMls;tamviFIsaRsefrGac
ykmkGnuvt RbsinebIviFIsaRsKMrUnkareRbIR)as;minminGackMNt;y:agKYreGayTukcit)an . kar
KittMlnkardkrMls;RtUv)anTTYlsal;faCacMNay elIkElgEtsg;darepSgeTotGnuBat b tMrUv
eGaydak;bBalcMNayenaHeTAkgtMlcuHkgbBaI rbs;RTBskmepSgeTot .
______________________________________________________________________________________
sg;darenH minGnuvtcMeBaHRTBskmhirBavt siTielIEr: nig karcMNayelIkareFVIGaCIvkm kar

GPivDn_ bkarrukrkEr: eRbg ]snFmCati nigFnFanRbhak;RbEhl EdlminbegIteLIgeday
mnusS nig RTBskmGrUbIEdlekIteLIgBIkicsnarbs;shRKasFanar:ab;rgCamYyGkkan;neya
)ayFanar:ab;rgenaH . karcMNayelIkarpSayBaNiCkm karhVwkhVWn karbegIteLIgskmPaBRsav
RCavnigkarGPivDn_ RtUv)anrYmbBalenAkgvisalPaBnsg;darenH.
sg;darenHeRbIvaksB :shRKas : sMedAeTAelIRKwHsanKNenyTaMgLayEdlRtUv)antMrUveGayerob
cMr)aykarN_hirBavtedayGnuelameTAtamsg;darKNenykm<CaenH.
: sg;darenH minGnuvteTAelIGVIEdlminmanlkNCasarvneLIy :
eKalbMNg
eKalbMNgnsg;darenH KWdak;bBaticMeBaHkarGnuvtn_KNenyRTBskmGrUbI Edlmin)anBak;
BnCamYynwgsg;darKNenykm<CaepSgeToteLIy . sg;darenH tMrUveGayshRKasmYyTTYl
sal;RTBskmGrUbI RbsinebIva)anbMeBjeTAtamlkxNviniqy . sg;darenHkbBaak;pgEdr
BIviFIsasnkarvaytMleTAelItMlcuHkgbBaInRTBskmGrUbI nig tMrUveGaymankarbgajCak;
lak;GMBIRTBskmenaH .
visalPaB
1
sg;darenHRtUv)anGnuvtedayshRKasTaMgGs; kgkarGnuvtn_KNenyelIRTBskmrUbIelIk
ElgEt
k> RTBskmGrUbIenaHsitenAeRkamsg;darepSgeTot.
x> RTBskmhirBavt
K> siTielIEr: nig karcMNayelIkareFVIGaCIvkm karGPivDn_ nig karrukrkTajykEr:
eRbg ]snFmCati nig FnFanRbhak;RbEhlEdlminbegIteLIgedaymnusS .
______________________________________________________________________________________
X> RTBskmGrUbI EdlekIteLIgBIkicsnarbs;shRKasFanara:b;rgCamYyGkkan;

neya)ayFanara:b;rg .
2
RbsinebIsg;darepSgeTot Tak;TgCamYyRbePTCak;lak;nRTBskmGrUbImYy shRKasmYy

RtUvGnuvteTAtamsg;darenaHCMnYssg;darenH . Ca]TahrN_ sg;darenHminGnuvtcMeBaH
k> RTBskmGrUbI Edlkan;kab;edayshRKasmYysMrab;lk;kgdMeNIrkarGaCIvkm
Fmta sUmemIleTAsg;darEdlEcgBIsniFi.
x> RTBskmBnBnar sUmemIleTAsg;darEdlEcgBIBnR)ak;cMNUl
RTBskmGrUbIxH GacrYmmanFatusMxan; EdlmanrUbragdUcCa Compact Disk kgkrNIEpk

Tn;nkMuBTr ksarEpkpvc,ab; kgkrNIGaCaJbNb)a:tg; b hVIl . enAkgkarkMNt;fa etI
RTBskmmYyEdlrYmmanTaMgFaturUbI nig GrUbIGackMNt;enAeRkamsg;darEdlEcgBIRTBeragcRk
nig ]btkrN_bkCaRTBskmGrUbI EdlsitenAeRkamsg;darenH . karvinicyTamTareGayeFIV
karvaytMl FatuNamYyEdlmansarsMxan;eRcInCag . Ca]TahrN_EpkTn;nkMBTr sMrab;kMuB
Tr EdlRtYtBinit]bkrN_ma:suInminGacdMeNIrkaredayKanEpkTn;dCak;lak;nkMuBTrEdlvaCa
EpkTaMgmUlEdl)anBak;BneTAnwgEpkrwgrbs;kuMBTr ehIyEdl)ancat;TukfaCaRTB eragcRk nig
htkrN_ . karGnuvtdUcKapgEdr cMeBaHRbBnRbtibtikarnkMuBTr . EpkTn;nkMuBTrGackMNt;
faCaRTBskmGrUbI eBlEdlEpkTn;enaHminCaEpkTaMgmUlEdl)anBak;BneTAnwgEpkrwgrbs;
kMuBTr .
sg;darenHGnuvtenAkgcMeNamkarcMNayeTAelIkarpSBVpSayBaNiCkm karhwVkhVWn karbegIIt

eLIg nig skmPaBRsavRCav nig karGPivDn_ . skmPaBnkarRsavRCav nig karGPivDn_Tak;
Tgedaypal;CamYy nig karGPivDn_cMeNHdwg . ehtudUecHehIy eTaHbICaskmPaBTaMgenH begIt
eGaymanFatu EdlGacemIleXIjkeday ]TahrN_)a:n;KMrUmYy kFatuEdlemIleXIjenaH RKan;
EtCaFatubnab;bnSMb:ueNaH ebIeRbobeFobeTAnwgcMeNHviCamanenACab;CamYyRTBskmenaH .
______________________________________________________________________________________
kgkrNInkarCYlEpkhirBavtRTBskmedImGacCarUbI nig GrUbI . bnab;BIkarTTYlsal;dMbUg

GkCYlmankarBak;BnCamYyRTBskmGrUbI Edl)ankan;kab;eTAtamkarCYlEpkhirBavtsitenA
eRkamsg;daenH . siTienAeRkamkicRBmeRBoglk;siTIsMrab;FatudUcCa kun vIedGU elan bT
niBn )a:tg; siTiftcMlgksit enAkgvisalPaBnsg;darenHEdr .
kardkecjBIvisalPaBnsg;darKNenykm<Ca GacekItmaneLIg RbsinebI skmPaB b

RbtibtikarCak;lak;manlkNBiess EdlGacbgreGaymanbBaaKNenyEdlRtUvkarmeFa
)ayedaHRsayepSgKa . bBaaTaMgenHmandUcCa cMeBaHkarcMNayeTAelIGaCIvkmrukrkEr::
karGPivDn_ nigkarTajykEr:eRbg nig]sn kardak;TunvinieyaK enAkg]sSahkmTajykEr: nig
enAkg krNIkicsnarvagshRKasFanara:b;rg nig Gkkan;kab;neya)ayFanar:ab;enaH .
ehtudUecH ehIy
sg;darenHminykeTAGnuvtcMeBaHkarcMNayelIskmPaBEbbenaHeT.
b:uEnsg;darenHGac GnuvtcMeBaHRTBskmGrUbIepSgEdl)aneRbIR)as;dUcCaEpkTn;nkMuBTr
nigkarcMNayepSg dUcCa cMNaynkarbegIteLIg enAkg]sSahkm EdlTajykEr:
bRkumhunFanara:b;rg .
niymny
7
becksBxageRkamenHRtUv)aneRbIenAkgsg;darenHedaymanGtnybBaak;dUcteTA
RTBskmGrUbI KWCaRTBskmmYyEdlminEmnCarUbiyvtEdlGackMNt;sMKal;)an ehIyCasar
FatuKanrUbrag EdlRtUv)ankan;kab;sMrab;eRbIR)as;enAkgplitkm bkarpt;pg;TMnij b esvakm
nanasMrab;CYleTAeGayGkdTeTot b sMrab; eKalbMNgEpkrd)al .
RTBskm KWCaFnFan
k> RKb;RKgedayshRKasmYyEdlFnFanTaMenaHekIteLIgBIRBwtikarN_GtItkal
x> EdlshRKas)anrMBwgfa nwgTTYl)anGtRbeyaCn_EpkesdkicnaeBlGnaKt.
RTBskmrUbiyvt KWCarUbiyvtEdlrkSaTuk nig RTBskm EdlnwgTTYl)an CacMnYnrUbiyvtefr
b GackMNt;)an.
______________________________________________________________________________________
karRsavRCav KWCakarRsavRCavnUvGVIEdlfImanKMeragc,as;las; edayrMBwgTukfanwgTTYl)ancMeNH

viCa nigkaryl;dwgfI EpkviTasas nigbeckeTs.
kaGPivDn_ KWCakarGnuvtn_nkarRsavRCavrbkKMehIjfI nig cMeNHdwgepSgeTot edIm,IerobcM
EpnkarbKMeragkarsMrab;plitkmnsMPar ]bkrN_ plitpldMeNIrkarRbBn besvakmfI mun
karcab;epImplitkmBaNiCkm beRbIR)as;.
kardkrMls; KWCakarEbgEckeTAtamyfaRkmncMnYnnRTBskmGrUbI EdlRtUvdkrMls;eTAtam
GayukaleRbIR)as;rbs;va .
tMlEdlGacrMMls; KWCafedImrbs;RTBskm btMldTeTot EdlRtUv)andak;CMnYseGayf
edIm enAkgr)aykarN_hirBavtedaydkecjnUvtMlEdlenAsl;.
GayukaleRbIR)as; GacCa
k>kMLgeBlmYyEdlRTBskmRtUv)anrMBwgfanwgRtUv)aneRbIR)as;edayshRKas
x> cMnYnplitkmbktadUcKaEdlshRKas)anrMBwgfa nwgTTYl)anBIRTBskmrbs;
xn.
fedIm KWCatMlsac;R)ak; bsac;R)ak;smmUlEdl)ancMNay b ktMlTIpSar Edl)anpl;eGay
edIm,ITijRTBskmmYynaeBlplitkm b eBlTij .
tMlenAsl; KWCatMlsuTEdlshRKasrBwgfa nwgTTYl)anBIRTBskmenAcugbBab;nGayu
kaleRbIR)as;rbs;va bnab;BIdkecjnUvtMlEdl)anrMBwgTukfanwglk;beBaj .
tMlTIpSar KWCatMlsuTmYyEdlRTBsm,tienaHGacedaHdUr)an rvagPaKIEdlsRKcit nigman
cMeNHdwgcMeBaHRbtibtikarTijdUr .
TIpSarrs; CaTIpSarmYyEdllkxNTaMgGs;ekItmandUcxageRkam
k> RbePTTMnijEdlmanRbtibtikarenAelITIpSarzitenAkgRbePTEtmYy
x> GkTijnigGklk; CaFmtaGacrkeXIjRKb;eBl
K> saFarNCnGacdwgBItMl)an
kar)at;bg;EdlbNalmkBIkareFVIeGayxUcxat KWCacMnYnmYyEdl tMlelIcuHbBaIrbs;RTBskm
x<s;CagfEdlGacTTYl)anmkvij .
______________________________________________________________________________________
tMlcuHbBaI KWCasmtulmYyEdlRTBskmRtUv)anTTYlsal;enAkgtaragtulkar bnab;BIdk

cMnYnrMls; nig kar)at;bg;EdlbNalmkBIkareFVIeGayxUcxat Edl)anekIteLIg.
cMnYnEdlGacTTYl)anmkvij KWCatMlx<s;CagntMllk;suTrbs;RTBskm nigtMleRbIR)as;
va .
tMleRbIR)as; KWCatMlbcb,nnclnasac;R)ak;naeBlGnaKt Edl)an)a:n;sanTuk ehIyrMBwgfa
nwgekItecjBIkareRbIR)as;TBskmCabnbnab; nig ekItecjBIkarlk;beBajenAcugbBab;nGayu
kaleRbIR)as;rbs;va.
tMllk;suT KWCacMnYnEdlGacTTYl)anBIkarlk;RTBskmenA kgRbtibtikarTijdUrrvagPaKIEdl
sRKcit nigmankaryl;dwg dknwgfEdllk;beBaj.
RTBskmGrUbI
8
shRKasGaccMNayFnFanrbs;xn bGacmanbMNulekIteLIgeTAelIkarTij karGPivDn_ kar

CYsCulEfTaM karbegInFnFanGrUbI dUcCa cMeNHxagbeckeTs bviTasaRs bg; KMerag nigkar
Gnuvtn_ndMeNIrkar bRbBnfI GaCJabN RTBsm,tibBaa karyl;dwgBITIpSar nigpaksBaa
BaNiCkm rYmbBaleQaH bm:akplitpl nigcMNgeCIgEdl)ane)aHBum<pSay. ]TahrN_
CaTUeTA sIBIFatumYycMnYnEdlziteRkamcMNgeCIgFM TaMgenHKW EpkTn;rbs;kMuBTr )a:tg; siTift
cMlgExSPaByn bBaIeQaHGtifiCn siTibMerIesva rbs;bBaaM GaCaJbNeGayensaT kUtanaMcUl
siTieFVIGaCIvkm TMnak;TMngCamYyGtifiCn bGkpt;pg; PaBesaHRtg;rbs;GtifiCn cMENkTIpSar
nigsiTidak;lk;plitpl .
minEmnRKb;FatuEdl)anBiBNnaenAkgkfaxNTI
8
nwgbMeBjeTAtamniymnyrbs;RTBskm GrUbIeT ebIKittamlTPaBEdlGackMNt;)an
enaHRKan;EtCakarRtYtBinitelIFnFan nig karekIt mannplRbeyaCn_esdkicnaeBlGnaKt .
RbsinebI
FatumYyziteRkamsg;darminbMeBjeTA
tamniymnyrbs;RTBskmGrUbIeT
karcMNayedIm,Itij b cMNayedIm,ItijbBalkgshRKas RtUv)anTTYlsal;fa
______________________________________________________________________________________
CacMNayeBlEdlva)anekItmaneLIg
.
eTaHbICay:agNa
RbsinebIFatumYy
)anTijbBaltamryGaCIvkmcMruHmYyenaH KWCakarTijbBalmYy ehIyvabegIt)an CaEpknekr
eQaHGaCIvkm Edl)anTTYlsal;enARtwmkalbriecTnkarTijbBalenaH sUmemIlkfaxNTI
54.
PaBEdlGackMNt;)an
10
niymnyrbs;RTBskmGrUbItMrUvfa
RTBskmGrUbImYy RtUvEtGackMNt;)an
edIm,IEjkvaecjBI
ekreQaHGaCIvkmeGay)anc,as;
.
ekreQaHGaCIvkmEdlekItecjBIGaCIvkmcMruHEdlCakarTij bBaltMNageGaykarcMNaymYy
Edl)aneFVIeLIgedayGkTij kgkarBakrN_BIplRbeyaCn_ esdkicnaeBlGnaKt .
plRbeyaCn_esdkicnaeBlGnaKtGacbNalmkBIkarpMcUlKa
rvag RTBskm
EdlGackMNt;)an EdlRtUv)anTijcUlbkBIRTBskmnImYy EdlminmanlkN sm,tiRKb;RKan;
edIm,I)ankarTTYlsal;enAkgr)aykarNhirBavt
b:uEnBIRTBskm
EdlGkTij
cUl)anerobcMCaeRsc edIm,IeFVIkarcMNay kgkarTijenaH.
11
RTBskmGrUbIGacEjkecjya:gc,as;BIekreQaHGaCIvkm
RbsinebIRTBskmenaHGacEjkecj BIKa)an . RTBskmmYyGacEjkecjBIKa)an
RbsinebIshRKasGaclk;CYl edaHdUr b kEbg EckplRbeyaCn_esdkicnaeBlGnaKt
edaysarmanRTBskmmYy
edaymine)aHbg;ecalnUv
plRbeyaCn_esdkicnaeBlGnaKtEdlekItecjBIRTBskmepSgeTotEdleRbIR)as;kgskmPaB
rkcMNUldUcKa .
12
PaBGacEjkecjBIKa minEmnCalkxNcaM)ac;mYy sMrab;PaBEdlGackMNt;)anenaHeT

BIeRBaH shRKasGackMnt;RTBskmenaH tammeFa)ayepSgeTot . Ca]TahrN_ RbsinebI
RTBskm
GrUbIRtUv)anTijcUlCamYyRTBskmmYyRbePTRbtibtikarGaCIvkmenaH
GacBak;Bnnwgkarepr
siTiRsbc,ab;
______________________________________________________________________________________
EdlCMrujeGayshRKasGackMNt;)annUvRTBskmGrUbIenaH . RsedogKaenH Edr RbsinebI

KMeragpkgmYymanTisedAbegItsiTiRsbc,ab;sMrab;shRKas
lkNnsiTiTaMgenH
GacCYyeGayshRKaseFIVkarkMNt;)annUvRTBskmGrUbI EdlbegIteLIgxagkg . eTaHbICay:ag
NaRTBskmnwgbegItpgEdrnUvplRbeyaCnesdkicnaeBlGnaKt edayRKan;EtrYmbBalCa
mYyRTBskmepSgeTot kRTBskmenaHGackMNt;)anEdr RbsinebIshRKasGackMNt;)an
nUvplRbeyaCn_esdkic naeBlGnaKtenaH EdlnwgekItecjBIRTBskm.
karRtYtBinit
13
shRKasmYyeFVIkarRtYtBinitelIRTBskm
RbsinebIshRKasenaHmanskanuBl
edIm,ITajyk
plRbeyaCn_esdkicnaeBlGnaKt
EdlekItecjBIFnFanCamUldanehIyGackMritpgEdrnUvlT
PaBEdlTTYl)an
rbs;GkEdlRtUvTTYlplRbeyaCn_TaMgenaH.
smtPaBshRKaskgkarRtYt
BinitplRbeyaCn_esdkicnaeBlGnaKtBIRTBskmGrUbI CaFmtanwgmanRbPBmkBIsiTiRsb
c,ab;EdlGacGnuvt)antampvtulakar. eTaHCaya:gNa karGnuvtedayRsbc,ab;nsiTiminEmn
CalkxNcaM)ac;sMrab;karRtYtBiniteT edaysarshRKasGacRtYtBinitplRbeyaCn_esdkicna
eBlGnaKttammeFa)ayepSgeTot)an.
14
cMeNHdwgxagbeckeTs
nig
TIpSarGacpl;nUvkarekItmaneLIgcMeBaHplRbeyaCn_esdkicnaeBl
GnaKt
.
shRKasGacRtYtBinitplRbeyaCn_TaMgenaH
Ca]TahrN_
RbsinebIkaryl;dwgRtUv
)ankarBaredaysiTiRsbc,ab; dUcCasiTiftcMlgkarritt,itcMeBaHkicRBmeRBogBaNiCkm ebIGac
TTYl)ankarGnuBat bk tamrykrNIkicRsbc,ab;cMeBaHneyaCikkgkarEfrkSakickarsMgat; .
15 shRKasGacmanbuKlik EdlmanCMnajmYyRkumehIyGackMNt;)annUvCMnaj mEnmrbs;nieyaCik

EdlnaMeq<aHeTArkplRbeyaCn_esdkicnaeBlGnaKt tamrykarbNHbNal . shRKasGac
______________________________________________________________________________________
rMBwgpgEdrfa buKliknwgbneFVIeGayCMnajrbs;BYkeKpl;RbeyaCn_dl;shRKas . eTaHbICa ya:g

NaCaFmta shRKasmankarRtYtBinitminRKb;RKan; elIplRbeyaCn_esdkicnaeBlGnaKt
Edl)anrMBwgTuk EdlekItecjBIbuKlikmYyRkum nigkarbNHbNaledIm,IBicarNafaetIFatuTaMgenH
)anbMeBjeTAtamniymnyrbs;RTBskmGrUbIehIybenA . sMrab;ehtuplRsedogKaenH karRKb;
RKgdCak;lak; bkeTBekaslxagbeceTs KWminCaTMngCa)anbMeBjeTAtamniymnyrbs;RTB
skmGrUbIeT elIkElgEt TTYl)ankarkarBarBIsiTiRsbc,ab; edIm,IeRbIR)as;vaehIyedIm,ITTYl)an
nUvplRbeyaCn_esdkicnaeBlGnaKt Edl)anrMBwgTuknig)anbMeBjpgEdr nUvEpkdTeTotn
niymny.
16
shRKasGacmanplbRtrbs;GtifiCn
(portfolio
of
customer)
b
kcMENkTIpSarnigrMBwgTukfa edaysarkicxitxMRbwgERbgrbs;xnkgkarsabnaTMnak;TMng nig
PaBesaHRtg;CamYyGtifiCn
Gti fiCnnwgbnRbtibtikarGaCIvkmCamYyshRKas .
eTaHCaya:gNa kgeBlGvtmannsiTiRsb c,ab;edIm,IkarBar b meFa)ayRttBinitepSgeTot
TMnak;TMngCamYyGtifiCnbPaBesaHRtg;rbs; GtifiCncMeBaHshRKas
CaFmtashRKas
manRbBnRtYtBinitminRKb;RKan;elIp;lRbeyaCn_
esdkicBITMnak;TMngCamYyGtifiCn nigPaBesaHRtg;edIm,IBicarNafaetIFatuTaMgenaH plbRt
rbs;GtifiCn cMENkTIpSarTMnak;TMngCamYyGtifiCn PaBesaHRtg;rbs;GtifiCnbMeBjeTAtam
niymnyrbs;RTBskmGrUbIehIy benA.
plRbeyaCn_esdkicnaeBlGnaKt
17 plRbeyaCn_esdkicnaeBlGnaKt EdlekItecjBIRTBskmGrUbIGacrYmbBalR)ak;cMNUlBIkar
lk;plitpl besvanana karsnSMsMcfcMNay bkplRbeyaCn_epSgeTot EdlekItecj
BIkareRbIR)as;RTBskmedayshRKas. Ca]TahrN_ kareRbIR)as;RTBsm,tibBaaenAkgdMeNIr
karplitkmGackat;bnyfedIm plitkmnaeBlGnaKt CaCagkarbegInR)ak;cMNUlnaeBl
GnaKt.
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karTTYlsal; nigkarvas;EvgCabzmnRTBskmGrUbImYy
18
karTTYlsal;FatumYyCaRTBskmGrUbI
tMrUveGayshRKasmYybkRsaybgajfa
FatuTaMgenaH bMeBjeTAtam
k> niymnynRTBskmGrUbImYy sUmemIlkfaxNTI 7-17
x> lkNvinicykarTTYlsal; Edl)anEcgenAkgsg;darenH sUmemIl kfaxNTI
19-53.
19
RTBskmGrUbIRtUv)anTTYlsal;RbsinebI
k> vaTMngfaplRbeyaCn_esdkicnaeBlGnaKt GaceFVIeGayRTBskm hUrcUlmk
kgshRKas
x fedImnRTBskmGacvas;Evg)any:agKYreGayTukcit)an.
20
shRKasmYYyRtUvvaytMlBIlTPaB
EdlnwgekItmaneLIgnplRbeyaCn_
esdkicnaeBlGnaKt
edayeRbIR)as;karsntEdlGacKaMRT)an
nig
smehtuplEdltMNageGaykar)a:n;sandRbesIr bMputrbs;GkRKb;RKgsIGMBIlkxNesdkic
EdlnwgekItmanenAkgGayukaleRbIR)as;nRTB skm.
21
shRKasmYyeRbIR)as;nUvkarvinicy
edIm,IvaytMlkMritnPaBR)akdRbCaedayPab;eTAnwgkarhUr
cUlrbs;plRbeyaCn_esdkicnaeBlGnaKt edaysarkareRbIR)as;RTBskmedayQrelImUldan
nPstag EdlGacTTYl)anenAeBlmankarTTYlsal;CabzmCamYynwgkarpl;PaBsMxan;CageTA
PstagEdlmanRbPBBIxageRkA .
22
RTBskmGrUbIRtUv)aneFVIkarvas;EvgeTAtamkMritfedIm.
______________________________________________________________________________________
karTTYlsal;nigkarvas;EvgCabzmnRTBskmGrUbI karTijcUldac;edayELk
23
RbsinebIRTBskmGrUbIRtUv)anTijdac;edayELk
fedImnRTBskmGrUbIenaH
CaFmtaGacRtUv
)anvas;Evgy:agKYreGayeCOCak;)an
.
CaBiess
enAeBlEdlkarsMercTijeFVIeLIgkgTMrg;Casac; R)ak; bRTBskmCarUbIyvtdTeTot .
24
fedImnRTBskmGrUbI rYmmanfTij EdlrYmmanBnnaMcUl BnelIkarTijEdleK

minsgRtlb; vij nigcMNaypal;NamYyelIkarerobcMRTBskmsMrab;eRbIR)as;.]TahrN_
cMNaypal;rYmman R)ak;QlsMrab;esvapvc,ab; . Gb,harBaNiCkm nigR)ak;bgVilmkvij
RtUv)ankat;kgedIm,ITTYl )anfedImmYy.
25
RbsinebIkarcMNaysMrab;RTBskmGrUbI RtUv)anBnarelIsBIlkxNpl;\NTanFmta
fedIm rbs;vaCafedImsmmUlCasac;R)ak; ehIyPaBxusKarvagcMnYnenH nig karcMNaysrub
KWRtUv)an TTYlsal;faCacMNaykarR)ak;enAkgryeBlnkarpl;\NTan .
26
RsinebIRTBskmGrUbI
RtUv)anTijedaykardUrCamYylixitubkrN_RTBmas;
rbs;shRKasEdl
eFVIkarraykarN_fedImnRTBskm
KWKittamtMlTIpSarnlixitubkrN_RTBmas;
Edl)anecj
ehIyEdlesInwgtMlTIpSarrbs;RTBskmenaH .
karTTYlsal;nigkarvas;EvgCabzmrbs;RTBskmGrUbI
lTkmEdlCaEpkmYynGaCIvkmcMruH
27
RbsinebIRTBskmGrUbIRtUv)anTijkgGaCIvkmcMruH
enaHKWCalTkmmYy
ehIyfedImnRTBskm GrUbIenaH KWEpkelItMlTIpSarenAkalbriecTnlTkm .
______________________________________________________________________________________
28
karvinicyRtUv)antMrUveGayeFVIkMNt;fa
etIfedIm
eBalKWtMlTIpSar
nRTBskmGrUbIEdl
)anTijenAkgGaCIvkmcMruHmYy
GacRtUv)anvas;Evgy:agKYreGayeCOCak;)anRKb;RKan;sMrab;eKal
bMNgnkarTTYlsal;dac;edayELk . tMlTIpSarEdlRsg;)anenAkgTIpSarrs;mYypl;nUvkarvas;
Evgy:agKYreGayeCOCak;)anbMputnUvtMlTIpSar . TMlTIpSarsmRsbCaFmtaKW CatMledjf
bcb,n RbsinebIKantMledjfbcb,neT fnRbtibtikarRsedogKanaeBlfI Gacpl;nUvmUl
dan edIm,I)a:n;santMlTIpSar RbsinebIKankarpas;brFMkgkaleTsesdkicrvagkalbriecT
nRbtibtikar nig kalbriecTEdltMl TIpSarnRTBskmRtUv)aneK):an;san .
29
RbsinebIKanTIpSarrs;sMrab;RTBskmekItmaneTenaH
fedImrbs;vaqHbBaaMgBIcMnYnEdlshRKas
RtUvbg;sMrab;RTBskmenaH
enAkgRbtibtikarTijdUrrvag PaKIEdlmancMeNHdwg nig qnenAkal briecTnlTkm
edayEpkelIBtmandRbesIrbMputEdlman
.
enAkgkarkMNt;cMnYnenHshRKas
RtUvBicarNaelIlTplnRbtibtikarfIsMrab;RTBskmEdlRsedogKa .
30 edayGnuelameTAtamsg;darenHcMeBaHkarTTYlsal;RTBGkm nigRTBskmEdlGackMNt;)an
k>RkumhunTijRTBskmcUl TTYlsal;RTBskmGrUbINaEdl)anbMeBjeTAtam
lkNvinicy Edl)anTTYlsal;enAkgkfaxNTI 19 nig 20 eTaHbICaRTBskm
GrUbIenaH minTan;)anTTYlsal;enAkgr)aykarN_hirBavtrbs;PaKIRkumhunGklk;
ecjkeday
x>RbsinebIfedIm bkCatMlTIpSar rbs;RTBskmGrUbImYy Edl)anTijcUlmkCa
EpkmYynGaCIvkmcMruH EdlCalTkmmYyminGacRtUv)anvas;Evgy:agKYreGay
Tukcit)an ehIyEdlRTBskmenaH min RtUv)anTTYlsal;fa CaRTBskmGrUbI
edayELkmYy b:uEnRtUv)andak;bBaleTAkgekreQaHGaCIvkmrYcehIy sUmemIl
kfaxNTI 24 .
______________________________________________________________________________________
31 fedImEdl)anTTYlsal;faCaRTBskmGrUbI Edl)anTijedayGaCIvkmcMruH CalTkmmYyEdl

RtUv)ankMritRtwmcMnYnmYyEdlminbegIt b begIneLIgnUvekreQaHGaCIvkmCaGviCmanNamYy Edl
ekItmaneLIgRtwmkalbriecTnkarTijcUlenaH .
karTTYlsal;nigkarvas;EvgCabzmcMeBaHRTBskmGrUbIEdlTTYl)antamrykarpl;eG
ayBIrdaPi)al
32
kgkrNIxH
RTBskmGrUbIGacTTYl)anedayminGs;f
bkmankarbg;ftictYckglkNCa
namkrtamrykarpl;eGayBIrdaPi)al.
krNIenHGacekItmaneLIgenA
eBlEdlrdaPi)al)anepr
bkEbgEckRTBskmGrUbIeTAeGayshRKasmYy dUcCa siTicuHctenAGakasyandan GaCJabN
edIm,IeFVIGaCIvkmelIsanIy TUrTsSn_ nigviT GaCJabNnaMcUl b kUta bksiTiedIm,IeRbIR)as;FnFan
epSgeTot Edlmankardak;kMrit . cMeBaHkrNIenH edaysarvaminTMngCaGacvas;Evgy:agKYr
eGayTukcit)aneTAtamtMlTIpSarnRTBskmGrUbIenaH shRKasRtUvTTYlsal;tMlCabzm
nUvtMlnamkr (nominal amount) bUkCamYykarcMNayxH EdlGacpl;edaypal;dl;karerob
cMRTBskmsMrab;kareRbIR)as;Rbkbedayectnarbs;xn.
karTTYlsal;nigkarvas;EvgCabzmnRTBskmGrUbI karedaHdUrRTBskm
33
RTBskmGrUbIGacRtUv)anTijtamrUbPaBeFVIkaredaHdUr
bdUrmYyEpknRTBskmGrUbINaEdlmin RsedogKa bkRTBskmdTeTot .
fedImrbs;RTBskmEbbenaH RtUv)anvas;EvgeTAtamtMl TIpSarnRTBskmEdl)anTTYl
ehIyEdlsmmUleTAnwgtMlTIpSarnRTBskmEdl)andUrecj
ehIyEdl)anEktMrUvtamrycMnYnnsac;R)ak; bsac;R)ak;smmUl Edl)aneprecj .
34
RTBskmGrUbI
EdlmanlkNeRbIR)as;
GacRtUv)anTijtamrykardUrykRTBskmRsedogKa
kgrUbPaBRsedogKa
______________________________________________________________________________________
ehIyzitkgbNajGaCIvkmdUcKaRBmTaMgmantMlTIpSarRbhak;RbEhlKa
RTBskmGrUbIGacRtUv)anlk;kglkNedaHdUr edIm,ITTYl)anRbeyaCn_xagRTBmas;mYykg
lkNRTBskmRsedogKa. kgkrNITaMgBIrenH edaysardMeNIrkarrkR)ak;cMNUlminmanPaB
eBjelj dUecHkarxatbg; b cMeNjminRtUv)anTTYlsal;cMeBaHRbtibtikareLIy . CaCMnYs
fedImrbs;RTBskmfI KWCatMlcuHbBaIrbs;RTBskmEdl)andUrecj . eTaHbICaya:gNa k
edaytMlTIpSarnRTBskm Edl)anTTYlGacpl;PstagcMeBaHkarxatbg;EdleFVIeGayxUcxat
RTBskm Edl)andUrecj. eRkamlkxNTaMgenHkarxatbg;EdlbNalmkBIkareFVIeGayxUcxat
RtUv)anTTUlsal;faCaRTBskm Edl)andUrecj nig tMlcuHbBaIbnab;BIkareFVIeGayxUcxatekIt
mancMeBaHRTBskmfI.
karTTYlsal;nigkarvas;EvgCabzmnRTBskm ekreQaHGaCIvkmEdlbegItBIpkg
35
ekreQaHGaCIvkmEdlbegItBIpkgminRtUv)anTTYlsal;faCaRTBskmeT.
36 enAkgkrNIxH karcMNay)anekItmaneLIgedIm,IbegItplRbeyaCn_naeBlGnaKtEtvaminbNal
eGaymankarbegIteLIgnRTBskmGrUbI EdlbMeBjeTAtamlkNvinicyEdl)anTTYlsal;
kgsg;darenHT . karcMNayEbbenH Cajwkjab;RtUv)anBiBNnaCakarEbgEckcMeBaHekreQaH
GaCIvkm EdlbegIteLIgBIpkg . ekreQaHGaCIvkm EdlbegIteLIgBIpkgminRtUv)anTTYl
sal;faCaRTBskmeTBIeRBaH vaminEmnCaFnFanmYyEdlGackMNt;)anehIyEdlRtUv)anRtYt
BinitedayshRKas EdlGacTTYl)ankarvas;EvgKYreGayTukcit)aneTAtamkMritfedIm .
37
PaBxusKarvagtMlTIpSarrbs;shRKasmYy
nigtMlcuHbBaInRTBskmsuT
EdlGackMNt;)an
rbs;va
enAeBlNaEdlGacrkeXIjktamYyEdlCH\TiBldl;tMlrbs;shRKas . eTaHCaya:g Na
PaBxusKaenaH minGaccat;Tukfa CakartMNagBItMlRTBskmGrUbI Edl)anRtYtBiniteday
shRKas)aneT.
______________________________________________________________________________________
karTTYlsal;nigkarvas;EvgCabzmnRTBskmGrUbI RTBskmGrUbIEdlbegItBIpkg
38
CYnkalmankarBi)akedIm,IvaytMlfaetI
RTBsskmGrUbIEdlbegIteLIgBIpkgmanKuNsm,ti
CajwkjymankarBi)akedIm,I
RKb;RKan;edIm,I)ankarTTYlsal;beT.
k> rkeGayeXIjfa RtwmeBlNamYy etImanRTBskmEdlGackMNt;)annwgbegIt

)annUvplRbeyaCnesdkicnaeBlGnaKtEdrbeT
x> kMNt;fedImrbs;RTBskmy:agKYreGayTukcit)an.kgkrNIxHfedImnkarbegIt
RTBskmGrUbIpkg minGacEjkecjdac;BifedIm nkarrkSabkkarbegInekr
eQaHGaCIvkm EdlekItBIpkgrbs;shRKas bkkareFVIRbtibtikarGaCIvkmBImYy
feTAmYyf.
dUecH bEnmelIkarGnuelameTAtamkartMrUv CaTUeTAcMeBaHkarTTYlsal; nigkarvas;EvgCabzm
nRTBskmGrUbI shRKasGnuvttamkartMrUv nig eKalkarN_ENnaMkgkfaxNTI 39 dl; 53
xageRkamenHcMeBaHral;RTBskmGrUbIEdlbegIt)anBIpkgTaMgGs; .
39
edIm,IvaytMlfa
etIRTBskmGrUbIEdlbegIt)anBIxagkg
bMeBjeTAtamlkNvinicysMrab;kar
TTYlsal;EdrbeTenaH
shRKasRtUvcat;fak;karbegIteLIgnRTBskmCa
k> dMNak;kalkarRsavRCav
x> dMNak;kalkarGPivDn_. fVIebIvaksB :RsavRCav : nig :karGPivDn_ :RtUv)ankMNt;
niymnycMeBaHvaksB :dMNak;kalkarRsavRCav : nig :dMNak;kalkarGPivDn_: :
ya:gTUlayCagsMrab;eKal bMNgnsg;darenHkeday.
______________________________________________________________________________________
40
RbsinebIshRKasminGacEjkecjeGaydac;BIKa rvagdMNak;kalkarRsavRCav nig

dMNak;kal karGPivDn_rbs;KMeragxagkgedIm,IbegItRTBskmGrUbIeT shRKasnwgcat;Tukkar
cMNayelI KMeragenaHhak;bIdUcCavaekItmanEtkgdMNak;kal karRsavRCavEtb:ueNaH.
karTTYlsal;nigkarvas;EvgCabzmnRTBskmGrUbI dMNak;kalkarRsavRCav
41
minmanRTBskmGrUbIEdlekItecjBIkarRsavRCav
dMNakkalkarRsavRCavrbs;Kmeragxagkg RtUv)anTTYlsal;eT . karcMNayelIkarRsavRCav
bdMNak;kalkarRsavRCavnKMeragxagkg
RtUv)anTTYlsal;faCakarcMNayenAeBlvaekIteLIg.
42
sg;darenHkMNt;fa
kgdMNak;kalkarRsavRCavnKMeragmYYy
shRKasmYy
minGacbgajfaRTB
skmGrUbIEdlmanRsab;enaHnwgTMngCa
nwgbegIteGaymanplRbeyaCn_esdkicnaeBlGnaKt . ehtudUecH karcMNayenH EtgEtRtUv)an
TTYlsal;faCacMNayenAeBlvaekIteLIg.
43
]TahrN_nskmPaBRsavRCavman
k> skmPaBtMrg;eTArkkarTTYlecHdwgfIbEnm
x> karRsavRCavcMeBaHkarvaytMl nigkareRCIserIsCacugeRkaynkarGnuvtkarRsav
RCavEsVgrk bkcMeNHdWgfI.
K>karRsavRCavrkCMerIssMrab; sMPar eRKOgbrika plitpl dMeNIrkarRbBn besva
nana
X>karbegItkareRKagbg; karvaytMl nig kareRCIserIscugeRkaynCMerIs EdlGac
eFVIeTA)ancMeBaHkarTijfIbeFIVeGayRbesIreLIgnUvsMPar eRKOgbrika plitpldMeNIr
karRbBn besvanana.
______________________________________________________________________________________
karTTYlsal;nigkarvas;EvgCabzmnRTBskmGrUbI dMNak;kalkarGPivDn_
44
RTBskmGrUbIEdlekItecjBIkarGPivDn_ bdMNak;kalkarGPivDnKMeragxagkg
RtUv)ankar TTYlsal; RbsinebIshRKasGacbgajCUnktaTaMgGs;dUcxageRkam
k>lTPaBEdlGaceFVIeTA)anxagbeckeTs kgkarbBab;RTBskmGrUbIedIm,IeGay
vaGaceRbIR)as;blk;)an
x> ectnarbs;xnedIm,IbBab;RTBskmGrUbI nigedIm,IeRbIR)as;bkedIm,Ilk;va
K> lTPaBrbs;xn edIm,IeRbIR)as;blk;RTBskmGrUbI
X>rebobEdlRTBskmGrUbI EdlTMngCanwgbegItplRbeyaCn_esdkicnaeBlGnaKt
kgkarcMNamepSgeTot shRKasKYrbgajBIkarekItmaneLIg nTIpSarsMrab;Tin
plrbs;RTBskmGrUbI bRTBskmGrUbIxng RbsinebI vasMrab;EtkareRbIR)as;p
kg bksarRbeyaCn_rbs;RTBskmGrUbI.
g>PaBEdlGacrk)annbeckeTs hirBavtnigFnFanepSgeTotEdlRKb;RKan;edIm,I
bBab;karGPivDn_nigedIm,IeRbIR)as;blk;RTBskmGrUbIenaH .
c>lTPaBrbs;vaedIm,Ivas;EvgkarcMNayEdlGacpl;dl;RTBskmGrUbI kgkMLgeBl
nkarGPivDn_rbs;vay:agKYreGayTukcit)an.
45
kgdMNakkalkarGPivDn_KMeragmYy
Ca]TahrN_
shRKasmYyGackMNt;nUvRTBskmGrUbI
nig
bgajeGayeXIjfaRTBskmenaHTMngCanwgbegItplRbeyaCn_esdkicnaeBlGnaKt . enHk
eRBaHEtdMNakkalkarGPivDn_KMeragrIkcMerIn CagdMNak;kalkarRsavRCav.
46
]TahrN_nskmPaBkarGPivDn_mandUcCa
k> KMeragbg;karsagsg; kareFVIetsmunplitkmbkKMrUedImmuneBleRbIR)as;nigm:UEdl .
x> karbegIteLIgnUv]bkrN_ Bum<nigkUnLkLak;EdlBak;BnnwgbeckviCaTMenIb .
______________________________________________________________________________________
K> KMeragbg; karsagsg; nig Rbtibtikarrbs;eragcRksakl,g EdlminEmnCamaRt

danesdkicmYy EdlGaceFVI)ancMeBaHplitkmBaNiCkm.
X> KMeragbg; karsagsg;nigkareFVIetsrkCMerIsfIb)aneFVIeGayRbesIreLIg nUvsMPar
eRKOgbrika plitpl karEkc RbBn bkesvakmnana.
47
shRKasmYyvaytMlplRbeyaCn_esdkicnaeBlGnaKtEdlTMngekItmaneLIg
EdlnwgTTYl
)anBIRTBskmGrUbI
edayQrelImUldanncMnYn
EdlGacTTYl)anmkvijrbs;RTBskm . sg;darenHkMNt;cMnYnEdlGac)anmkvijfa
CacMnYnmYyEdlx<s;CagtMllk;suTrbs;RTBskm nigtMleRbIR)as;rbs;va.
48
PaBEdlGacrk)annFnFanedIm,IbMeBj
eRbIR)as;nigTTYl)ankarcMeNjbEnm
BIRTBskmGrUbI
GacRtUvbgaj]TahrN_
tamryEpnkarGaCIvkmEdlbgajBIbeckeTsFnFanhirBavt nig Fn FandTeTotEdlRtUvkar
nig lTPaBrbs;shRKasedIm,IfanaFnFanTaMgenaH . kgkrNICak; lak;mYycMnYnshRKasmYy
bgajBIPaBEdlGacrk)annhirBavtEpkxageRkAtamrykarTTYl
)ankarcglbgajbEnmrbs;GkeGayxIGMBIqnrbs;xnedIm,Ipl;hirBab,TanelIEpnkarenaH.
49
RbBnfedImrbs;shRKasmYy
Gacvas;Evgy:agKYreGayTukcit)anBIfedImnkarbegItnUvRTB
skmGrUbIEpkxagkugdUcCaR)ak;ebovtS nig karcMNayepSg Edl)anekIteLIgedIm,IFanasiTift
cMlgbGCJabN bkkarbegIteLIgnUvEpkTn;rbs;kMBTr .
50
sg;darenHkMNt;fakarcMNayeTAelIkarbegItpaksBaa
yIeha
cMNgeCIg
Edl)ane)aHBumpSay
bBaIraynamGtifiCn
nigFatuEdlRsedogKa
minGacRtUv)anEjkecjeGaydac;BIKarvagfedIm
nkarbegItGaCIvkmTaMgmUleT
.
dUecHFatuTaMgenaH minRtUvTTYlsal;faCaRTBskm GrUbIeT.
karTTYlsal;nigkarvas;EvgCabzmnRTBskmGrUbI
______________________________________________________________________________________
fedImrbs;RTBskmGrUbIEdlbegIteLIgedayEpkxagkg
51
fedImrbs;RTBskmGrUbIEdlbegIteLIgedayEpkxagkg sMrab;eKalbMNg n
kfaxNTI
22
KWCacMnYnsrubnkarcMNayEdl)anekItmaneLIgBIkariybriecT
EdlRTBskmGrUbICadMbUg)an bMeBjeTAtamlkNvinicy sMrab;karTTYlsal;enA kgkfaxNTI
19-20 nig 44. kfaxNTI 57 hamXat;kardak;CMnYskarcMNayEdl)anTTYlsal;faCacMNay
enAkgr)aykarN_hirBavt RbcaMqaMkngmk.
52
karcMNayrbs;RTBskmGrUbI
Edl)anbegIteLIgenAxagkgmYyrYmman
ral;karcMNayTaMgGs;
EdlGacRtUv)ankMNt;eGaybEbgEck
edayEpkelImUldanEdlsmRsbnigsIuKacMeBaHkarbegIt
karplit
nigkarerobcMRTBskmkgectnaeRbIR)as;va. karcMNayGacrYmbBal
k> karcMNayeTAelIesvakm nigvtFatuedIMmepSg EdlRtUv)aneRbIR)as;edIm,II begItRTB
skmGrUbI
x> R)ak;Ql R)ak;eborvtS nigcMNaydTeTotEdlTak;TgnwgkarCYlbuKliK EdlTak;Tin
edaypal;eTAnwgkarbegItRTBskm .
K> karcMNayepSg EdlGacRtUv)ankMNt;edaypal;fa CacMNaykgkarbegItRTB
skmdUcCafQlcuHbBaI edIm,ITTYl)ansiTiRsbc,ab;mYynigkardkrMls;elIRbkas
nIybRtnigGaCaJbNEdlRtUv)aneRbIR)as;edIm,IbegItRTBskm .
X> cMNaycaM)ac;epSgeTotedIm,IbegItRTBskm ehIyEdlvaGacRtUv)anEbgEckeday
EpkelImUldanEdlsmRsb nigsIucMeBaHRTBskm Ca]TahrN_ karEbgEckbnk
rMls;rbs;sMPar eragcRk nig htbkrN_ karcMNayFanara:b;rg nigCYlpH.karEbg
EckbnkcMNayepSg RtUv)aneFVIedayEpkelImUldanEdldUcKa cMeBaHkarcMNay
epSgeTotsMrab;sniFi sUmemIl sg;darEdlEcgGMBIsniFi.
______________________________________________________________________________________
53
xageRkamenHminEmnCasmasFatunkarcMNay
sMrab;RTBskmGrUbIEdlRtUv)anbegItBIRbPB xagkgeT
k> karcMNayrd)al karlk;nigkarcMNayepSgTUeTA drabNaEtcMNayTaMgenH Gac
RtUv)ankMNt;edaypal;sMrab;karerobcMRTBskmedIm,IeRbIR)as; .
x> karxatbg;BIRbtibtikarGaCIvkmdMbUgnigPaBBMumanRbsiTPaBEdlRtUv)ankMNt; ya:g
c,as;las; muneBlRTBskmmYysMerc)annUvdMeNIrkarEdl)aneRKagTuk
K> karcMNaybNHbNalbuKlikedIm,IdMeNIrkarRTBskm.
karbgajeday]TahrN_kgkfaxNTI59
shRKasmYykMBugEtbegItdMeNIrkarplitkmfImYy . kgGMLgqaM 20x5 karcMNayEdl
)aneFIVeLIgman 1000EdlkgcMNayenHman 900 )anekIteLIgmunfTI 1 F qaM 20x5
ehIy 100 ekIteLIgenAkgrvagfTI 1 Ex F 20x5 nigfTI 31 Ex F qaM 20x5.
shRKasGaccglbgaj)anfaenA fTI1 Ex F qaM 20x5 dMeNIrkarplitkm)anbMeBjeTA
tamlkNvinicy Ed;l)anTTYlsal;CaRTBskmGrUbImYy . cMnYnEdlGacTTYlvij)aneday
EpcMeNHdwg Edl)anPab;eTAnwg dMeNIrkarrYmbBallMhUrecjnsac;R)ak;naeBlGnaKtedIm,I
bBab;dMeNIrkarmuneBl EdlvaekItmansMrab;kareRbIR)as;RtUv)aneK rMBwgfamantMl 500.
enAcugqaM 20x5 dMeNIrkarplitkmRtUv)anTTYlsal;faCaRTBskmGrUbIEdlmantMl 100
karcMNayEdl)anekIteLIgtaMgBIfEdllkNvinicy RtUv)anbMeBjedIm,ITTYlsal;nUvKWenA
fTI 01 Ex F qaM 20x5 ehIycMNaycMnYn 900 )anekIteLIgmunfTI 01 Ex F qaM 20x5
RtUv)anTTYlsal;faCacMNayBIeRBaHBMumankarsMerc)annUvlkNvinicyrhUtdl;fTI 01 Ex F
qaM 20x5 karcMNayenHBuMEmnbegItCaEpkmYyncMNaysMrab;dMeNIrkarplitkmEdlRtUv)an
TTYlsal;enAkgtaragtulkareT.
enAkMLgqaM 20x6 karcMNayEdl)anekIteLIgKW 2000. ehIycugqaM 20x6 cMnYnEdlGac
TTYl)anvij edayEpkelIcMeNHdwgEdl)anPab;eTAnwgdMeNIrkarplitkm rYmmanlMhUrecjn
______________________________________________________________________________________
sac;R)ak;naeBlGnaKt edIm,IbBab;dMeNIrkarmuneBlEdlvaGaceRbIR)as;)an RtUv)anrMBwg

TukfamantMl 1900.
enAcugqaM 20x6 cMNaysMrab;dMeNIrkarplitkmKW 2100 karcMNay 100 RtUv)anTTYl
sal;enAcugqaM 20x5 rYmbBalkarcMNay 2000 Edl)anTTYlsal;enAqaM 20x6.
shRKasTTYlsal;karxatbg;EdlekItmkBIkarxUcxatmancMnYn 200 edIm,IEktMrUvcMnYnEdlenA
sl;BIdMeNIrkarmuneBlvamankarxatbg; EdlbNalmkBIkarxUcxat cMnYn 2100 eTAnwg
cMnYnEdlGacTTYl)anvijrbs;vaEdlmancMnYn 1900.
karTTYlsal;cMNay
54
karcMNayeTAelIFatuGrUbImYyKYrEtRtUv)anTTYlsal;fa
CacMNayenAeBlEdlva
ekIteLIgluHRta Et
k> vaCaEpkmYyncMNayrbs;RTBskmGrUbI EdlbMeBjeTAtamlkNvinicyEdl
mankarTTYlsal; sUmemIlkfaxN 18-53
x> FatuEdl)anTijenAkgGaCIvkmcMruH EdlCalTkmmYyehIyminRtUv)anTTYlsal;
faCaRTBskmGrUbIeT. RbsinebIenHCabBaaenaH dUcenHkarcMNayenH )anrYm
bBalTaMgkarTij KYrEtCaEpkmYyncMnYn Edl)ankMNt;cMeBaHekreQaHGaCIvkm
ekreQaHEdlTukecal bBMumankarTTYlsal;ekreQaHGaCIvkmGviCman enAkal
briecTnkarTij.
55> kgkrNIxH karcMNay)anekIteLIgedIm,Ipl;nUvplRbeyaCn_esdkicnaeBlGnaKtdl;shRKas
mYy b:uEnKankarTTYlsal;elIkarTij bbegItRTBskmGrUbI bRTBskmdTeToteLIy . kg
krNITaMgenHkarcMNayRtUv)anTTYlsal;faCacMNaymYyenAeBlEdlva)anekIteLIg.]TahrN_
karcMNayeTAelIkar RsavRCavRtUv)anTTYlsal;faCacMNay enAeBlEdlva)anekIteLIg sUm
______________________________________________________________________________________
emIlkfaxN 41 . ]TahrN_ karcMNayEdl)anTTYlsal;fa CacMNaymYyenAeBlEdlva

)anekIteLIgenaHrYmman
k- karcMNayelIkarcab;epImskmPaB felIkarcab;epImskmPaB elIkElgEt
karcMNayenH)andak;bBaleTAkgtMlnRbePTNamYyrbs;RTB eragcRk nig
htbkrN_dUc)anEcgkgsg;dardac;ELkmYy . felIkarcab;epImskmPaB Gac
rYmmanfnkarbegItGaCIvkm dUcCafEpkc,ab; nig fEpkelxaFikarEdl)an
cMNaykgkarbegItGgPaBRsbc,ab; karcMNayelIkarebIkeragcRkCMnYjfIcMNay
munkarebIkdMeNIrkar bkarcMNaysMrab;karcab;epImnRbtibtikar byuTnakarelI
plitplfI bdMeNIrkarfI karcMNaymun karRbtibtikar.
x- karcMNayelIskmPaBbNHbNal
K- karcMNayelIskmPaBnkarpSBVpSay nigpSayBaNiCkm
X-karcMNayelIkarpas;brTItaMg berobcMeLIgvijnUvEpkxH bTaMgRsugrbs;shRKas
mYy .
56> kfaxN 54 min)anbBalkarTTYlsal;buerRbTanmYyfaCaRTBskmeTenAeBlEdlkarcMNay
sMrab;kardwkCBanplitpl besvamkeGayenaH )ancMNayCamunmunTTYl)anplitplbmuneBl
TTYl)anfesvakm .
karTTYlsal;cMNay-karcMNaykngeTAminRtUv)anTTYlsal;fa CaRTB skmeT
57/ karcMNayelIFatuGrUbI EdlRtUv)anTTYlsal;CadMbUgfa CacMNaymYyedaykarraykarN_rbs;
shRKasCaGkraykarN_mYykgr)aykarN_hirBavtRbcaMqaMkngeTA minRtUv)anTTYlsal;faCa
EpkmYynfedImrbs;RTBskmGrUbIenAeBleRkaymkeToteT .
karTTYlsal;karcMNaymYy -karcMNaynaeBlbnbnab;
______________________________________________________________________________________
58/ karcMNaynaeBlbnbnab;elIRTBskmGrUbI bnab;BIkarTij bbnab;BIkarbBab;nkarbegItva RtUv

)anTTYlsal;faCacMNaymYyenAeBlEdlvaekIteLIgelIElgEt
k-vaTMngEdlfakarcMNayenHnwgGacCYyRTBskmeGaybegItplRbeyaCn_esdkic
naeBlGnaKt kgcMnYnmYyelIsBIsg;darnkarGnuvtn_ EdlvaytMlBIdMbUg.
x-karcMNayenHGacRtUv)anvas;Evg nig)anpl;dl;RTBskmy:agKYreGayeCOCak;
)an.
RbsinebIlkxNTaMgenHRtUv)anbeBjkarcMNayEdlekItmannaeBlbnbnab; RtUv)anbUkbEnm
elIfnRTBskmGrUbIenaH .
59/ karcMNaynaeBlbnbnab;elIRTBskmGrUbIEDl)anTTYlsal;mYyRtUv)anTTYlsal;faCacMNay
RbsinebIkarcMNayenHRtUvtMrUveGayeFIVeLIg edIm,IefTaMRTBskmeGaysitenAkgsg;darnkar
Gnuvtn_Edl)anvaytMldMbUg.kgkrNICaeRcIn lkNnRTBskmGrUbIdUcenaH vaminGackMNt;
faetIkarcMNaynaeBlbnbnab;GacnwgCYyelIkkMBs;bCYyEfrkSaplRbeyaCn_esdkic Edlnwg
hUrcUleTAshRKasedaysarRTBskmTaMgenaH)anbeT . ma:geTot vaEtgEtmankarlM)akkg
karEbgEckedaypal;nUvkarcMNayEbbenH TAelIRTBskmCak;lak;mYyCaCageTAkgCMnYjTaMg
mUl . dUecHmanEtkgkrNIkMreT EdlkarcMNayenH)anekIteLIgbnab;BImankarTTYlsal;Ca
dMbUgnRTBskmGrUbIEdl)anTij b bnab;BIkarbBab;nkarbegItRTBskmGrUbIEpkxagkgRkum
hunEdlbNaleGaymankarbEnmeTAelIfedImnRTBskmGrUbIenaH .
60 RsbKaCamYykfaxN 50 karcMNaynaeBlbnbnab;eTAelIma:kyIeha cMNgeCIgnkare)aHpSay
bBaIGtifiCn nigFatuepSgeTotEdlRsedogKakgxwmsarTaMgenH eTaHbI)anbegItxageRkA bxag
kgRkumhunkeday KWEtgEt)anTTYlsal;faCacMNay edIm,IeCosvagkarTTYlsal;nekreQaH
Edl)anbegItxagkgRkumhun .
karvas;EvgkarcMNayCabnbnab;eTAnwgkarTTYlsal;CadMbUg
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61 bnab;BIkarTTYlsal;CadMbUg RTBskmGrUbImYyRtUv)anKitfedImedayykfedImrbs;vadknwg
tMlrMls;bgr nigtMlxatbg;bgredaykarxUcxarbs;va . RTBskmGrUbIminRtUv)ankMNt;tMl
CafIeLIy .
rMls; - ryeBlnkardkrMls;
62 tMlEdlGacrMls;)anrbs;RTBskmGrUbI RtUvEt)anEbgEckEpkelImUldanCaRbBneTAelIkar
)a:n;sandRbesIrbbMputnGayueRbIR)as;rbs;va EdlminKYreGayelIsBI 20qaM edayKitBIfEdl
RTBskmGaceRbIR)as;)an . kardkrMls;RtUvcab;epImenAeBlEdlRTBskmGaceRbIR)as;)an .
63 edayehtufa plRbeyaCn_esdkicnaeBlGnaKt GaRsyeTAelIryeBlkareRbIR)as;RTBskm
GrUbI tMlkgbBaInRTBskmRtUv)anbnyedIm,IqbBaaMgeGayeXIjnUvkareRbIR)as;enaH.karenH
GacsMerc)anedaysarkarEbgEckCayfaRkmnfedIm bkcMnYnEdl)andak;tMlsarCafIrbs;
RTBskmdktMlenAsl; EdlCacMNaymYyelIGayukaleRbIR)as;rbs;RTBskmenaH .
]TahrN_ kardkrMls;RtUv)anTTYlsal;eTaHbICaman bKankedaykgkarekIneLIgntMlsmrm
rbs;RTBskm rW tMlEdlGacRsg;vij)an.manktaCaeRcInEdlRtUvkarkarBicarNakgkarsMerc
GayukaleRbIR)as;rbs;RTBskmGrUbI edayrYmman
k- kareRbIR)as;EdlrMBwgTuknRTBskmrbs;shRKasnigfaetIRTBskmenaHGacRtUv
)ancat;Ecgy:agRbsiTPaBedayRkumGkRKb;RKgdTeTot b ya:gNa .
x-xYbnCIvitplitpl cMeBaHRTBskm nigBtmanCasaFarNeTAelIkar)a:n;sann
GayueRbIR)as;rbs;RTBskmCaRbePTRsedogKa ehIyEdleRbIR)as;viFI)a:nsan
RsedogKa
K- karhYssmyEpkbeckeTs beckviCa nigRbePTepSgeTot
X-esrPaBn]sSahkmEdlRTBskmenaH eFVIRbtibtikar nigkarpas;breTAtamtMrUv
karTIpSarcMeBaHlTpl nigesvakmecjBIRTBskm.
______________________________________________________________________________________
g-karrMBwgTuknskmPaBedayGkRbkYtRbECgFmtabRbkYtRbECg Edlmanstanu
BlNamYy.
c-kMritnkarcMNayEpkEfTaMEdl)antMrUv edIm,IeGayTTYl)annUvplRbeyaCn_esd
kicnaGnaKtEdleKrMBwgTukecjBIRTBskm nig lTPaBrbs;Rkumhun nigkarb:un
b:g edIm,IeGaysMercdl;kMritenaH .
q-ryeBlnkarRtYtBiniteTAelIRTBskm nig PaBRsbc,ab; bkkarkMhitRsedog
KamYyeTAelIkareRbIR)as;nRTBskm dUcCakalbriecTEdlpukMNt;nkarCYlEdl
)anBak;Bn .
C- faetIGayueRbIR)as;nRTBskm BwgEpkelICIviteRbIR)as;nRTBskmdTeTot
rbs;shRKas bya:gNa .
64 edaysarEtRbvtinkarpas;brya:gelOnEpkbeckviCa EpkTn;rbs;kMuBTr nig RTBskmGrUb
dTeTotEdlnaMeGayqab;hYssmyEpkbeckviCa. EhtUdecHehIyhak;dUcCaGayueRbIR)as;rbs;
RTBskmGrUbITaMgenaHnwgmanGayuxIpgEdr .
65 kar)a:n;sannGayueRbIR)as;rbs;RTBskmGrUbI CaTUeTA)ankayCakareCOCak;tictYc eRBaHry
eBlnCIviteRbIR)as;ekIneLIg . sg;darenHyl;RBmeGayeRbInUvkar)a:n;sanCamun EdlGayueRbI
R)as;rbs;RTBskmGrUbITaMgenaH KwminTMng CaGacelIsBI 20qaMeLIy .
66 GayueRbIR)as;rbs;RTBskmGrUbIGacyuUr b:uEnvaEtgEtmankalkMNt;. karminR)akdRbCa)an
karEktMrUvelIkar)a:n;RbmaNCIviteRbIR)as;rbs;RTBskmGrUbI EpkelImUldanRbugRbytmYyb:uEnva
minEktMrUvkgkareRCIserIsGayukalmYy EdlxIhYsBI BIkarBitenaHeT .
67
RbsinebIkarRtYtBinitelIplRbeyaCn_esdkicnaeBlGnaKt
EdlekIteLIgBIRTBskmGrUbI)an
TTYlpltamrysiTi
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Edl)anpl;eGayRsbtampvc,ab;sMrab;ryeBlkMNt;mYyenaH
Gayukal
eRbIR)as;nRTBskmGrUbIminRtUvelIsBIryeBlnsiTi EdlRsbtamc,ab;eT elIkElgEtman
k- siTiRsbc,ab;Gactak;EtgCafI
x- kartak;EtgCafImanPaBCak;lak;
68 RbEhlCaGacmanktaBIr KWktac,ab; nigktaesdkicEdlCH\TiBlelIGayukaleRbIR)as;rbs;
RTBskmGrUbI ktaesdkickMNt;ryeBlelIRbeyaCn_esdkic naeBlGnaKtEdlRtUv)an
TTYl . ktac,ab;Gacdak;bBatieTAelIryeBl EdlshRKasRtYtBinitelIkarykmkeRbIR)as;
)annRbeyaCn_TaMgenH. edaysarktaTaMgBIenH GayukalnkareRbIR)as;KwxICagryeBlEdl
)ankMNt; .
69 kgcMeNamktaepSg ktaxageRkamenHbgajfakartak;EtgCafInsiTiRsbc,ab;manPaBR)akd
RbCa
k- tMlTIpSarrbs;RTBskmGrUbI minGackat;bnyedaysardMeNaHRsaykalbri
ecTputkMNt;dMbUg bminGacbnyeGay)aneRcInCagtMlnkartak;EtgnsiTiCa
mUldanfIeLIy .
x-manPstag EdlGacEpkelIbTBiesaFn_BImun EdlsiTiRsbc,ab;nwgRtUv)an
tak;EtgCafI .
K-manPstagfakxNcaM)ac;nana CYybEnmdl;kartak;EtgCafI nUvsiTiRsbc,ab;
RbsinebIman EdlRtUvbMeBjeTAtamGIVEdlcg;)an .
rMls;- viFIsaRsnkardkrMls;
70 viFIsaRsEdl)aneRbIkgkardkrMls; RtUvEtqHbBaaMgeGayeXIjnUvKMrUEdlplRbeyaCn_esdkicn
RTBskmEdl)aneRbIR)as;edayshRKas . RbsinebI KMrUenaHminGackMNt;)any:agKYreGay
eCOCak;)aneT viFIsaRsrMls;efrKYrEtykmkeRbI . karcMNayeTAelIkardkrMls;sMrab;ryeBl
______________________________________________________________________________________
nImYy RtUv)anTTYlsal;faCakarcMNayelIkElgEtsg;dardTeTottMrUvbGnuBaateGaybBal
karcMNayenaH eTAkgtMlkgbBaInRTBskmdTeTot .
71 RbePTnviFIsaRsnkardkrMls;mYycMnYnGacRTUv)aneRbIedIm,IEbgEcktMl EdlGacdkrMls;)an
nRTBskmmYy edayEpkelImUldanCayfaRkmeTAelIGayukalnkareRbIR)as;rbs;RTBskm
enaH . viFIsaRsTaMgenHrYmman viFIsaRsdkrMls;efr viFIsaRsbnysmtul nig viFIsaRsEdl
EpkelIktarbs;plitkm . kareRCIserIsviFIsaRscMeBaHkardkrMls;elIRTBskmnImYyKWEpk
eTAelIKMrU Edl)anrMBwgTuknkareRbIR)as;nplRbeyaCn_esdkicnigPaBsIuKa Edl)anGnuvtBI
RKamYyeTARKamYy elIkElgEtmankarpas;brmYyenAkgKMrUEdl)anrMBwgTuknkareRbIR)as;npl
RbeyaCn_esdkicEdlTajyk)anmkBIRTBskmenaH . vaCakarkMrEdlfa vamanPstagEdl
CYyeGaymankarKaMRTviFIsaRs nkardkrMls;mYysMrab;RTBskmGrUbI EdleFIVeGaymanrMls;
bgrtUcCag kareRbIviFIsaRsrMls;efrNas; .
72
kardkrMls;CaTUeTARtUv)anTTYlsal;fa CakarcMNay . eTaHbICaya:gNakeday CYnkalpl

RbeyaCn_esdkic EdlmanenAkgRTBskmmYyRtUv)anRsUbykedayshRKaskgkarbegItRTB
skmdTeTot CaCagbegIteGaymaneLIgnUvkarcMNay . enAkgkrNITaMgenH karcMNayeTAelI
kardkrMls;begItnUvcMENkmYy nfredImbs;RTBskmdTeTot ehIyRtUv)andak;bBaleTAkg
tMlkgbBaIrbs;va . ]TahrN_kardkrMls;elIRTBskmGrUbIkgdMeNIrkarplitkmRtUv)anbBal
eTAkgtMlkgbBaInsniFi sUmemIlsg;darEdlEcgGMBIsniFi .
kardkrMls; - tMlEdlenAsl;
73 tMlenAsl;rbs;RTBskmGrUbI RtUv)ansntfaesIsUnelIkElgEt
k- mankarsnaedayPaKITIbI edIm,ITijRTBskmenAeBlbBab;GayukaleRbIR)as;
rbs;RTBskmenaH .
x- manTIpSarrs;sMrab;RTBskmenaH
-tMlenAsl;GackMNt;)anedayeyageTAtamTIpSarenaH
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-vaTMngfa TIpSarEbbenaHGacnwgmanenAeBlcugbBab;nGayukaleRbIR)as;rbs;
RTBskmbBab; .
74- tMlEdlGacdkrMls;)anrbs;RTBskm)anRtUv)ankMNt; bnab;BIkat;tMlenAsl; rbs;vaecj .
tMlenAsl;rbs;vaeRkABIsUnbBaak;fa shRKasmYyrMBwgfa nwglk;RTBskmGrUbIecjmuneBl
GayukaleRbIR)as;rbs;va)anbBab; .
75 tMlenAsl;RtUv)an)a:nsan edayeRbItMlenAfEdl)anTijRTBskmenaHedIm,Ilk;RTBskm
RsedogKamYy EdlQandl;fbBab;nGayukaleRbIR)as;rbs;vaehIyEdl)aneRbIR)as;eRkamlk
xNRsedogKaeTAnwgRTBskmTaMgenaHEdl)anCalTpltMlenAsl;minekIneLIgsMrab;karpas;
brkgtMleLIy.
kardkrMls; - karBinitemIleLIgvijnUvryeBlnkardkrMls;
nigviFIsaRsnkardkrMls;
76 viFIsaRs nig ryeBlnkardkrMls; RtUv)anCaTUeTARtUv)anTTYlsal;BinitemIleLIgvijya:g
ehac Nas; mgerogral;cugkariybriecThirBavt . RbsinebI GayukalnkareRbIR)as;EdlrMBwg
Tukrbs;RTBskmxusKaxaMgBIkar)a:n;sanBImun enaHryeBlnkardkrMls;RtUv)anpas;brtam
Edr . RbsinebImankarpas;brxaMgcMeBaHKMrUnplRbeyaCn_esdkicrbs;RTBskmviFIsaRsnkar
dkrMls;RtUv)anpas;breGaysuIKanwgKMrUEdl)anpas;brenaH . karpas;brEbbenaH RtUv)anKit
faCakarpas;brenAkgkar)a:n;sanKNenyeTAtamsg;dar EdlEcgGMBIcMeNjbxatsuTkgRKa
kMhusCamUldan nig karpas;breKalneya)ayKNeny edayEktMrUvkardkrMls;sMrab;eBl
bcb,n nigGnaKt .
77 enAkgkMLgeBlnGayukaleRbIR)as;rbs;RTBskmGrUbI vaGackayCakarbgajeGayeXIjfa
kar)a:n;sanGayukaleRbIR)as;rbs;vaminmanlkNsmRsbeLIy . ]TahrN_GayukaleRbIR)as;
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GacBnaredaykarcMNaynaeBlbnab; EdlCYyeFVIeGayRbesIreLIgnUvlkxNrbs;RTBskm
elIsBIsg;darnkarGnuvtn_ Edl)anvaytMlBIdMbUg . dUcKaEdr karTTYlsal;karxUcxatGac
bgajfaryeBlnkardkrMls;RtUveFVIkarpas;br .
78 eBjmYykariybriecT KMrUnplRbeyaCn_esdkicnaeBlGnaKt )anrMBwgfanwghUrcUleTAkg
shRKas EdlplRbeyaCn_enaHekIteLIgBIRTBskmGrUbI Edl)anpas;br . ]TahrN_ vaGac
kayeTACakarbgajeGayeXIjfa viFIsasrMls;nkarbnysmtul vaTMngCasmehtuplCag
viFIsaRsrMls;efr . ]TahrN_mYyeTot KWRbsinebIeRbIR)as;siTi EdltMNageGayGaCJabNmYy
RtUv)anBnarrg;caM skmPaBelIsmasPaBepSgeTotnEpnkarCMnYj . kgkrNIenH plRbeyaCn_
esdkicEdlmanlMhUrBIRTBskmGacminRtUvTTYl)anrhUtdl;eBleRkay .
lTPaBEdlGacTajmkvij)anntMlkgbBaI -karxatbg;edaykarxUcxat
79 edIm,IkMNt;fa etIRTBskmGrUbIcuHGn;fy shRKasmYyRtUvGnuvttameKalkarN_EdlEcgenAkg
sg;darsIBIRTB eragcRk nightbkrN_.sg;darenaHBnl;BirebobmYyEdlshRKasBiniteLIg
vijnUvtMlkgbBaIrbs;RTBskmenaH Bnl;BIrebobkMNt;tMl EdlGacTajmkvij)anrbs;
RTBskm nigenAeBlEdlvaTTYlsal; bkEktMrUvkarxatbg;edaykarxUcxatenaH .
80 RbsinebI karxatbg;edaykarxUcxatekIteLIgmunryeBlbBab;karcab;epImkariybriecTKNeny
naqaMdMbUg bnab;BIkarTijRTBskm GrUbIEdl)anTijkgGaCIvkmcMruHmYyenaHRtUv)ancat;CalTkm
ehIykarxatbg;edaykarxUcxatenaH RtUv)anTTYlsal;faCakarEktMrUveTAelIEpkTaMgBIrKWcMnYnEdl
)ancat;eTAkgRTBskmGrUbInigekreQaHGaCIvkm bekreQaHGaCIvkmGviCman Edl)anTTYl
sal;enAkalbriecTEdl)anTij. eTaHbICaya:gNakeday RbsinebIkarxatbg;edaykarxUcxat
enaHTak;TgnwgRBwtikarN_Cak;Esgbman karpas;brenAkgkaleTsEdlekIteLIg bnab;BIkal
briecTTij karxatbg;edaykarxUcxatRtUv)anTTYlsal;fa CakarcMNaymYyenAkgr)aykarN_
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lTplehIyminEmnCakarEktMrUvmYyeTAelItMlEdl)ancat;eTAkgekreQaHGaCIvkmbekreQaH
GaCIvkmGviCman Edl)anTTYlsal;enAkalbriecTnkarTijenaH eLIy .
81 cMeBaHRTBskmGrUbI EdlminTan;GaceRbIR)as;)an shRKasmYyRtUv)a:n;sannUvtMlEdlGac
Tajmkvij)anrbs;RTBskmGrUbIenaH y:agehacNas;mgerogral;cugbBab;nqaMhirBavt eTaH
bICaminmankarcglbgajNamYy EdlfaRTBskmenaHxUcxatehIybnab;mkkarxatbg;eday
karxUcxatepSgRtUv)anTTYlsal;keday.
karGs;GayukaleRbIR)as; nigkarlk;ecj
82 RTBskmGrUbImYyminRtUv)anTTYlsal;lubecalBItaragtulkarkgeBllk;ecj bkeBlEdl
rMBwgTukfaKanplRbeyaCn_esdkicnaeBlGnaKtnwgekItmanBIkareRbIR)as;rbs;va nigkarlk;ecj
naeBlbnab;eLIy .
83 cMeNj bxatekItmanedaysarkarGs;GayukaleRbIR)as; b edaykarlk;ecj nRTBskmGrUbI
RtUv)ankMNt;CaPaBxusKarvagkarlk;suTnigtMlkgbBaInRTBskmenaHehIyEdlRtUv)anTTYl
sal;faCacMMNUl b cMNayenAkg r)aykarN_lTpl .
84 RbsinebIRTBskmGrUbImYy RtUv)anbrykRTBskmRsedogKaepSgeTotkgkaleTsEdl)an
BiBNnaenAkgkfaxN34enaH fnRTBskmEdl)anTij KWesInwgtMlkgbBaInRTBskm
Edl)anlk;ecjehIyvaKanlTplcMeNj bxateT .
85 RTBskmGrUbImYy EdlGs;GayukaleRbIR)as; ehIyTuksMrab;lk;ecjRtUvmantMlesInwgtMl
kgbBaIenAkalbriecT EdlRTBskmenaHGs;GayueRbIR)as; . ya:gehacNas;mgerogral;
bBab;kalbriecThirBavtnImYy shRKasmYy RtUveFIVetsRTBskm edIm,IrkkarxUcxatehIy
bnab;mkTTYlsal;karxatbg;edaykarxUcxatNamYyEdlmanenaH .
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karbgaj- TUeTA
86- r)aykarN_hirBavt RtUvbgajnUvcMNucdUcxageRkamcMeBaHcMNat;fak;nImYy rbs;RTBskm
GrUbI ehIyRtUvEjkeGaydac;rvagRTBskmGrUbI Edl)anbegItxagkgshRKas nigRTBskm
GrUbIdTeTot
k- GayukaleRbIR)as; bGRtarMls;Edl)aneRbI
x- viFIsaRsdkrMls;Edl)aneRbI
K- tMlcuHbBaIsrub nig tMlrMls;bgr bUkTaMgkarxatbg;edaykarxUcxatbgr
enAedImnigcugkaryibriecT.
X-FatuEdlmanenAkgr)aykarN_lTpl EdlkardkrMls;nRTBskmGrUbI
RtUv)andak;bBal .
g- karepgpat;ntMlkgbBaenAedImnigcugkariybriecTbgajBI
1>karTijbEnmcglbgajFatu EdlTijbEnmenaHdac;edayELkBIkarbegIt
EfmeTotedayEpkpkg nigtamryGaCIvkmcMruH .
2>karGs;GayukaleRbIR)as; nigkarlk;ecj
3>TTYlsal;karxatbg; EdlbNalmkBIkarxUcxatenAkgr)aykarN_lTpl
kgRKa RbsinebIman .
4>karxatbg;EdlbNalmkBIkarxUcxat EdlRtUv)ankt;RtabRBaasmkvij kg
karr)aykarN_lTplkgRKa RbsinebIman
5>kardkrMls; Edl)anTTYlsal;kgRKa
6>karpas;brepSg enAkgtMlkgbBaIkgRKa
: cMeBaHBtmaneRbobeFobmin)antMrUveGayeLIgeLIy :
87 cMNat;fak;nRTBskmGrUbI KWCaRkumnRTBskm EdlmanlkNRsedogKa ehIyeRbIR)as;
edIm,IRbtibtikarkgshRKas . ]TahrN_ncMNat;fak;epSgKa rYmman
k- eQaHyIeha
x- cMNgeCIgnigeQaHnkare)aHBumpSay
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K- EpkTn;nkMuBTr
X- GaCaJbN nigsiTilk;dUr
g- siTicMlg )a:tg;nigsiTielIRTBsm,tixag]sSahkmesvakmnigsiTiRbtibtikaCMnYj
c- rUbmn k,n m:UEdl KMeragbg;nigKMrUedIm
q- RTBskmGrUbIEbbkarbegItfI cMNat;fak;Edl)anerobrab;xagelIminRtUvbUk bBal
bRtUvbUkbBal eGayeTACacMNat;fak;tUcCag bFMCag RbsinebI vapl;nUvBt
man EdlTak;TgeRcInsMrab;GkeRbIR)as;r)aykarN_hirBavt .
88 RbsinebIkarxatbg;edaykarxUcxatRTBskmmYyRtUv)anTTYlsal; beFVIkt;RtabRBaasmkvijkg
RKa ehIyvamanlkNCasarvn ssMrab;r)aykarN_hirBavtrbs;shRKasGkraykarN_TaMgmUl
shRKasenaHRtUvbgajBI
k- RBwtikarN_ nigkaleTsEdlnaMeGaymankarTTYlsal;bkarkt;RtabRBaasvijn
karxatbg;EdlbNalmkBIkarxUcxat
x- tMlnkarxatbg;bNalmkBIkarxUcxatEdl)anTTYlsal;b)ancuHbRBaasvij
K- lkNnRTBskm
X-faetItMlEdl)anmkvijrbs;RTBskm CatMllk;suTbkCatMlkgkareRbIR)as;va
g-RbsinebItMlEdlGacRbmUl)anmkvijCatMllk;suTviFImUldanRtUv)aneRbIedIm,I
kMNt;tMllk;suT dUcCafaetItMllk;RtUv)ankMNt;edaykareyageTAelITIpSarrs;
bkkMNt;eTAtamviFIsaRsepSgTot .
c-RbsinebItMlEdlGacRbmUl)anmkvijeRbItamtMleRbIR)as;vaenaHviFIGRtaGb,ha
RtUv)aneRbIkgkar)a:nsantMleBlbcb,nnigkngmkRbsinebIman .
89 RbsinebIkarxatbg;edaykarxUcxat)anTTYlsal; rkSaTuk kgRKamanPaBCasarvnenAkgtMl
srubkgr)aykarN_hirBavtnshRKas eFIVkarraykarN_TaMgmUl shRKasenaHRtUvEtbgajnUv
karBNnaxI dUcxageRkam
k-cMNat;fak;sMxan;rbs;RTBskm Edlrg\TiBledaykarxatbg;EdlbNalmkBI
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karxUcxatkarcuHbRBaasvijnkarxatbg; EdlbNalmkBIkarxUcxatEdlBtman
dUc)anEcgenAkgkfaxN 88 minRtUv)anGnuBaatieGayeFIVkarbgajeLIy .
x-RBwtikarN_ nig kaleTssMxan; EdlnaMeGaymankarTTYlsal;karcuHbRBaasvij
cMeBaHkarxatbg;EdlbNalmkBIkarxUcxatTaMgenH EdlBtmandUc)anEcgenAkg
kfaxN 88 minRtUv)anGnuBaatieGayeFIVkarbgajeLIy.
90 tamsg;darEdlEcgGMBIcMeNj bxatsuTkgRKakMhusCamUldan nig karpas;breKalneya)ay
KNenyshRKasmYyRtUvbgajBIlkN nig plb:HBal;edaysarkarpas;brkgkar)a:n;san
EpkKNenyEdlplb:HBal;enaH manlkNCasarvnkgRKabcb,n benAeBlEdl)anrMBwgfa
nwgmanplb:HBal; EdlmanlkNCasarvnenAkgeBlbnab;mkeTot . karbgajEbbenaHGac
ekIteLIgBIkarpas;brkg
k- ryeBlnkardkrMls;
x- viFIsaRsnkarkat;rMls;
K- tMlenAsl;
91 r)aykarN_hirBavtRtUvbgajpgEdrnUv
k-karBiBNnatMlcuHbBaI nigryeBlrMls;EdlenAsl; nRTBskmGrUbInImYy
EdlmanPaBsarvndl;r)aykarN_hirBavtnshRKasTaMgmUl
x- GtiPaB nigtMlcuHbBaInRTBskmGrUbI EdlkmsiTirbs;vaRtUv)aneKdak;kMrit
ehIytMlcuHbBaInRTBskm RtUv)aneKeRbICaRTBbBaaMsMrab;bMNul
K- cMnYnnkicsnaFanasg sMrab;karTijRTBskmGrUbI .
karbgaj karcMNayeTAelIkarRsavRCav nigkarGPivDn_
92 r)aykarN_hirBavt RtUvbgajnUvcMnYnsrubnkarcMNayeTAelIkarRsavRCavnigkarGPivDn_Edl
)anTTYlsal;enAkgRKa .
______________________________________________________________________________________
93 cMNayeTAelIkarRsavRCav nigkarGPivDn_rYmmancMNayTaMgGs; Edlpl;edaypal;dl;skm

PaBkarRsavRCav nigkarGPivDn_ b EdlGacRtUv)anEbgEckedayEpktammUldansmRsb nig
sIuKaeTAtamskmPaBTaMgenaH sUmemIlkfaxN 52-53 sMrab;karENnaMsIGMBIRbePTncMMNay
EdlRtUv)anbBalsMrab;eKalbMNgntMrUvkar karbgajenAkgkfaxN 92 .
karbgaj - BtmanepSgeTot
94 shRKasmYyRtUv)anCMuruj b:uEnmintMrUv eGaypl;nUvBtmandUcxageRkam
k- karBiBNnanRTBskmGrUbIEdldkrMls;Gs;ehIy EtenAGaceRbIR)as;)an
x- karBiBNnasegbnRTBskmGrUbI Edl)anRtYtBinitedayshRKas b:uEnmin
RtUv)anTTYlsal;faCaRTBskm BIeRBaHvaminbMeBj)antamlkNvinicysMrab;
karTTYlsal;enAkgsg;darenH bedaysarvaRtUv)anTijb begIteLIgmuneBlEdl
sg;darenHcUlCaFrman .
karbgaj- sMviFanFnGnrkal
95 enAkalbriecTEdlsg;darenHcUlCaFrman benAkalbriecTnkareRbIR)as; RbsinebImun vaRtUv
)anGnuvtdUcEdl)ankMNt;enAkgtaragdUcxageRkam . sg;darenH RtUv)anGnuvteTAtam
retrospectively enARKb;krNITaMgGs; CaCagGVIEdl)anrobrab;lMGitenAkgtaragTaMgenH elIkElg
EteKminGaceFVIdUecH)an .
96 taragxageRkambgajnUvkarGnuvtn_ retrospectively enAeBlNakarGnuvtn_enHcaM)ac;RtUvlub
ecalnUvFatuEdlElgmanlkNRKb;RKan; sMrab;karTTYlsal;tamsg;darenH b RbsinebI kar
vas;EvgBImunnRTBskmGrUbI pynwgeKalkarN_Edl)ankMNt;enAkgsg;daenH ]TahrN_
RTBskmGrUbI EdlminEdl)andkrMls;bRtUv)ankMNt;tMlCafI b:uEnmineyageTAtamTIpSar
rs;eT . enAkgkrNIdTeTot karGnuvtn_tamviFITsSnvisynkarTTYlsal; nigtMrUvkarsMrab;
kareFVIrMls;RtUv)antMrUveGayeFIVeLIgbkgkrNIxHeTot KWRtUv)anGnuBaat eGayeFVIeLIg .
______________________________________________________________________________________
97 plb:HBal;nkarTTYlyksg;darenH enAkalbriecTEdlcUlCaFrman bmun RtUv)anTTYlsal;

tamsg;dar EdlEcgGMBIkarcMeNjbxatsuTenAkgRKakMhusCamUldan nig karpas;breKal
neya)ayKNeny eBalKWRtUv)anTTYlsal; CakarEktMrUveTAelIsmtuledImRKanRbtilaPenA
RKadMbUgEdl)anelIkeLIg tamkarGnuvtn_eTAelIlkNvinicynigkarEktMrUveTAelIkarcMeNjb
xatsuT sMrab;RKabcb,n tamkarGnuvtn_CmerIsEdl)anGnuBaati .
98
enAkgr)aykarN_hirBavtRbcaMqaMdMbUgEdlecjtamsg;darenH shRKasmYyRtUvbgajnUvsMvi
FanFnGnrkalEdl)anGnumt ehIyEdlsMviFanFnGnrkaltamsg;darenH)anGnuBaateGayman
CMerIs .
sMviFanFnGnrkal- karTTYlsal;
kaleTs
TmrUvkar
1 FatuGrUbIRtUv)anTTYlsal;CaRTBskmdac;edayELkmYy eTaHbICavaRtUv)ancat;Tukbmin
cat;TukCaRTBskmGrUbIenAkalbriecTEdlsg;darenHcUlCaFrmankeday RbsinebImun
benAkalbriecTnkarTTYlyksg;darenHkeday kFatuenaH minbMeBj)annUvniymny
blkNvinicysMrab;karTTYlsal;CaRTBskmGrUbIEdr .
______________________________________________________________________________________
k-FatuEdl)anTijkgGaCIvkmcMruH 1/karEbgEckCacInUvFatuenHeTAekreQaHGaCIvkm ekr

Edl)ancat;TukCalTkm
eQaHGaCIvkmGviCman EdlbNalmkBIlTkm
dUcKa .
2/EktMrUvekreQaHGaCIvkm bekreQaHGaCIvkmGviC
man Edl)anTTYlsal;enAkalbriecTnlTkm
eTaHbICaFatuEdlEtgEtRtUv)an
retrospectively
bBalkgekreQaHGaCIvkm bekreQaHGaCIvkm
GviCman RtUv)anTTYlsal;enAkalbriecTnlT
kmkeday .
]TahrN_RbsinebIekreQaHGaCIvkm RtUv)anTTYlsal;
CaRTBskm ehIy)andkrMls; ehIyFatuenaHRtUv
)anbBalkgekreQaHGaCIvkm EdlTTYlsal;enA
kalbriecTnlTkm RtUv)a:n;sanrMls;bUkbnEdl
RtUv)aneKTTYlsal;ehIyEktMrUvtMlcuHbBaInekr
eQaHGaCIvkm .
x-FatuEdlmin)anTijenAkgGaCIv minTTYlsal;FatuenaH lubecalBItaragtulkar
kmcMruHEdl)ancat;TukCalTkm
mYy .
]TahrN_vaRtUv)aneKTijdac;
edayELk bbegItpkg
2 FatuGrUbIRtUv)anTTYlsal;CaRTBskmdac;edayELkmYy eTaHbICavaRtUv)ancat;Tukbmin
cat;TukCaRTBskmGrUbIenAkalbriecTEdlsg;darenH cUlCaFrmankeday RbsinebImun
benAkalbriecTnkarTTYlyksg;darenHkeday kFatuenaHbMeBj)annUvniymny b
lkNvinicysMrab;karTTYlsal;CaRTBskmGrUbIEdr .
k- RTBskmRtUv)aneKTTYlsal; cat;fak;RTBskmCaRTBskmGrUbI . fedImEdl)an
______________________________________________________________________________________
CadMbUgtamfedIm
TTYlsal;dMbUgcMeBaHRTBskmRtUv)ankMNt;RtwmRtUv.
sUmemIlsMviFanFnGnrkalsMrab;karvas;Evg nig kardk
rMls;Cabnbnab;kgkaleTscMNucTI 4 nig TI5 xag
eRkam .
x-RTBskmRtUv)aneKTTYlsal; 1 cat;fak;RTBskmCaRTBskmGrUbI
CadMbUgtamcMnYnmYyCaCagfedIm . 2 )a:n;sanCafInUvtMlcuHbBaInRTBskmtamfedIm
edaydkrMls;bUkbnecj EdlRtUv)ankMNt;tamsg;
darenH RbsinebIfedImnRTBskmGrUbI minGac
RtUv)ankMNt;)an minRtUvTTYlsal;RTBskmenaH
eT edaylubecalvaecjBItaragtulkar
3 enAkalbriecTEdlsg;darenHcUlCaFrman RbsinebImun b enAkalbriecTnkarTTYlyk
sg;daenH FatuEdlbMeBj)annUvniymny nig lkNvinicysMrab;karTTYlsal;CaRTB
skmGrUbI b:uEnBImunvaminRtUv)anTTYlsal;faCaRTBskmeT.
k/RTBskmGrUbIEdl)anTijenAkg KarTTYlsal;RTBskmGrUbIRtUv)anCuMruj b:uEnmintMrUv
GaCIvkm cMruHEdl)ancat;TukCalT eGayeFVIeLIy . RbsinebIRTBskmGrUbIRtUv)anTTYl
km ehIy)anbegItCaEpkmYynekr sal;rYcehIy
eQaH GaCIvkmEdl)anTTYlsal;. 1>kMNt;nUvtMlcuHbBaInRTBskmtamfedIm
edaydkrMls;bUkbnecj dUcEdl)ankMNt;enA
kgsg;darenH
2>karEktMrUvekreQaHGaCIkmEdl)anTTYlsal;enA
kalbriecTnlTkm Retrospective RbsinebI
RTBskmGrUbIenaH minEdl)anbBaleTAkgekr
eQaHGaCIkmEdlRtUv)anTTYlsal;enAkal
briecTnlTkm . ]TahrN_RbsinebIekr
eQaHGaCIkm RtUv)anTTYlsal;CaRTBskm
ehIy)andkrMls; eday)a:n;sannUvplb:HBal;elI
______________________________________________________________________________________
rMls;bUkbnnekreQaHGaCIkm EdlEbgEck
RTBskmGrUbIdac;edayELk ehIyEktMrUvtMl
cuHbBaInekreQaHGaCIkmenaH.
xRTBskmGrUbI Edlmin)anTijenA RTBskmGrUbIminRtUv)anTTYlsal;eLIy
kgGaCIvkmcMruHEdl)ancat;TukCa
lTkm ]TahrN_vaRtUv)aneKTij
dac;eday ELk b begItpkg
4 RTBskmmin)andkrMls;BImunmk bBaak;CafInUvtMlcuHbBaInRTBskm Rbsin
bkardkrMls;manTlesIsUn. ebIrMls;bUkbn EtgEtRtUv)ankMNt;tamsg; darenH.
5RTBskm RtUv)andkrMls;BImun.
rMls;bUkbnEdl)ankMNt;tamsg;
darenHxusBIkarkMNt;BImun eday
sarryeBldkrMls;nig viFIsaRs
dkrMls;manlkNxusKa
mincaM)ac;bBaak;CafI nUvtMlcuHbBaInRTBkmGrUbI
cMeBaHPaBxusKarvagrMls;bUkbnenAqaM munnigrMls;bUk
bnEdl)anKNnatamsg;darenH rMls;tMlcuHbBaIn
RTBskmkgGayu kaleRbIR)as;EdlenAsl;RtUv)an
kMNt; tamsg;darenH eBalKW karpas;brNamYyRtUv
)aneKcat;TukCakarpas;brnkar)a:n;san KNeny
sUmemIlkfaxN 97
6RTBskmGrUbIRtUv)ankMNt;tMl 1 lubecalnUvplb:HBal;nkarkMNt;tMl CafI

eLIgvij eTAtamtMlrbs;va. 2 kMNt;nUvtMlkgbBaInRTBskmtamf
edImedaydkrMelaHbUkbnecjEdlRtUv)an
kMNt;tamsg;darenH.
______________________________________________________________________________________
fcUlCaFrman
99 sg;darKNenykm<CaenH cUlCaFrmansMrab;RbtibtikarerobcMr)aykarN_hirBavtRbcaMqaMnral;
GgPaBhirBavtTaMgGs;cab;BI>>>>>>>>>>>>>>>>>>>>>>>eRkayBI>>>>>>>>>>>>>>>>>>>>>>>>>. GgPaBhirBavtEdlman
karGnuvtn_mun nwgTTYl)annUvkarKaMRTnigelIkTwkcit .
______________________________________________________________________________________
raCFanIPeM Bj/ fTI 16 Ex tula qa2M 003

Rbkas
sIB I
kardak;eRbI {sgd; arKNenykm<C a-sKk}
eTsrdmRnI
rdmRnIR ksYgesdkci n gi hirBavt
- )aneXIjrdFmnBu anRBHraCaNacRkkm<C a/
- )aneXIjRBHraCRkwtelx nsrtk119872 cuHfT3I 0 Exvicki a qa1M 998
sI BkI arEtgtaMgraCrdaPi)alnRBHraCaNacRkkm<C a/
- )aneXIjRBHraCRkmelx 02ns94 cuHfT2I 0 Exkkda qa1M 994
EdlRbkas[eRbIc,ab;sBI kI arerobcMngi karRbRBwte TAnKNrdmRnI/
- )aneXIjRBHraCRkmelx nsrkm019618 cuHfT2I 4 Exmkra qa1M 996
EdlRbkas[eRbIc,ab;sBI kI arerobcMngi karRbRBwte TAnRksYgesdkci n gi hirBavt
- )aneXIjRBHraCRkmelx nsrkm029703 cuHfT0I 4 Exkum qa1M 997
EdlRbkas[eRbIc,ab;sBI sI areBIBn/
- )aneXIjRBHraCRkmelx nsrkm0702011 cuHfT0i 8 Exkkda qa2M 002
EdlRbkas[eRbIc,ab;sBI KI NenyshRKas/ svnkmKNenyshRKas nig
viCa CIvKNeny/
- )aneXIjGnuRkwtelx 04GnRkbk cuHfT2i 0 Exmkra qa2M 000
sIB kI arerobcMngi karRbRBwte TAnRksYgesdkci n gi hirBavt/
- )aneXIjGnuRkwtelx 08GnRkbk cuHfT0I 3 Exmina qa2M 003
sIB sI masPaBnigkarRbRBwte TAnRkumRbwkSaCatiKNeny-kCK/
- )aneXIjkMNt;ehtucHu fT1I 1 Exemsa qa2M 003 rbs;RkumRbwkSaCatiKNeny-kCK

smyRbCMeu lIkTI 2 GaNtiT 1I /
- )aneXIjkarcaM)ac;naeBlbcb ,n/
seRmc
Rbkar1 dak; {sgd; arKNenykm<C a-sKk}/EdlmancMnnY 15sgd; ar/dUcmanPab;tamRbkasenH/
[shRKasrd/
cRmuH
nigkCn
eFICV amUldankg karksagbBaIK Neny
nigr)aykarN_ hirBavtR bcaMqa M .
Rbkar2shRKasRbePTFunFM nigmFm RtUvCab;kg katBVkci e nH . shRKasdTeTotkGaceRbI
sKk enH edayBMmu ankarTas;xsu kalebIshRKasTaMgenaHyl;eXIj facaM)ac;enAkg
karbgajr)aykarN_hri Bavt .
Rbkar3 shRKasCab;kg katBVkci e nH manryeBleRtombRmug cab;BeI BlenHrhUt dl;dN
M ac;
qa2M 004 ehIyRtUvbgajr)aykarN_hri Bavts mRsbtam sKk sRmab;kariybriecT
2005terogeTA .
Rbkar4 GKelxaFikar/ naykxuTk aly/ RbFannaykdanrd)alnighirBavt/ elxaFikar kCK>/
elxaFikar vKsk>/ RksYg/ sabn/ ext-Rkug RBmTaMgGgPaBBak;Bn RtUvTTYlbnk
GnuvtRbkasenHeTAtamParkice rogxn .
eTsrdmRnI
rdmRnIR ksYgesdkci nig hirBavt
Kmdan -TIskI arKNrdmRnI {edIm,ICnU RCab}
-dUcRbkar4
-ksarkalb,vt
10 sg;darsvnkmkm<Ca CaPasaExr
1> sg;darsvnkmkm<Ca 200 eKalbMNg nig eKalkarN_Teu TAn
karRKb;RKgsvnkmr)aykarN_hirBavt
2> sg;darsvnkmkm<Ca 210 lkxNnkicRBmeRBogeFVIsvnkm
3> sg;darsvnkmkm<Ca 230 ksar
4> sg;darsvnkmkm<Ca 240 kMhsu ectna nigkMhsu Gectna
5> sg;darsvnkmkm<Ca 300 Epnkar
6> sg;darsvnkmkm<Ca 320 PaBCasarvnnsvnkm
7> sg;darsvnkmkm<Ca 500 Pst agsvnkm
8> sg;darsvnkmkm<Ca 560 RBwtki arN_bnab;BkI ariybriecTntaragtulkar
9> sg;darsvnkmkm<Ca 570 nirnPaBGaCIvkm (Going Concern)
10> sg;darsvnkmkm<Ca 700 esckIraykarN_rbs;svnkr
elIr)aykarN_hirBavt
sg;darsvnkmkm<Ca - 200
eKalbMNg nig eKalkarN_TeU TAnkarRKb;RKgsvnkmr)aykarN_hri Bavt
buBkV fa
1> eKalbMNgnsgd; arsvnkmkm<C aenH KWedIm,IbegtI nUvsgd; ar nigpln; vU karENnaMsGI BM I
eKalbMNgnigeKalkarN_TeU TAnkarRKb;RKgsvnkmr)aykarN_hri Bavt .
eKalbMNgnsvnkm
2> eKalbMNgnkareFVsI vnkmr)aykarN_hri Bavt KW edIm,IeFVeI GaysvnkrGacbeBajnUv
TsSnfaetIr)aykarN_hri Bavt pln; vU TidP aBRtwmRtUvnigyutFi mehIyEdlRtUv)anerobcM
edayGnuelameTAtamsgd; arKNenykm<C a . XaEdlRtUv)aneRbIedIm,IbeBaj nUvTsSn
rbs;svnkrKW { pln; vU TsSnBit nigRtwmRtUv } b {bgajRtwmRtUv } EdlCaBaksmmUl
KaenARKb;eKalkarN_CasarvnTaMgGs; .
3>
eTaHbICaTsSnrbs;svnkrCMrju nUvPaBeCOCak; nr)aykarN_hri Bavtk e day kGk eRbI

R)as;mni GacsntfaTsSnenH KWCakarFanacMeBaHPaBR)akdRbCaenAeBlGnaKtrbs;Gg
PaBnigRbsiTi P aBEdlGkRKb;RKg)anGnuvtkci k arTaMgLayrbs;GgPaBEdr.
eKalkarN_TeU TAnkareFVs
I vnkm
4> eKalkarN_slI FmEdlRKb;RKgkarTTYlxusRtUvRbkbedayviCa CIvrbs;svnkrKW
k> kraCPaB
x> PaBsucrit
K> PaBminlMeGg
X> smtPaBviCa CIv nigkarykcitT ku dak;
g> karrkSakarsMgat;
c> Gakb,kiryi aRbkbedayviCa CIv
q> sgd; arbeckeTs
____________________________________________________________________________________
RksYgesdkci nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI TMBr 1
5>
kraCPaB vaCaeKalkarN_cbM gsMrab;svnkrkg karnuvtCasaFarN . vacaM)ac;Edlfa

svnkrRtUvEtkraC nig RtUv)anemIleXIjfakraCedaymin Cab;Bak;Bn n gw plRbeyaCn_
epSg Edlpy nwgPaBsucrit PaBminlMeGog nig kraCPaB .
6>
PaBesaHRtg; svnkrRtUvEtesaHRtg; nigeTogRtg; .
7>
PaBminlMeGog svnkrRtUvEtyutFi m nig minGnuBaat[PaBlMeGog TMnas;plRbeyaCn_

b\TBi lepSgcUlmkeRCotERCkPaBminlMeGogeLIy .
8>
smtPaBviCa CIv nigkarykcitT ku dak; svnkrRtUvple; svakmRbkbedaykaryk

citT ku dak; smtPaBnightc; t;CaTIbpM tu . svnkrmankatVkci C abn kg karrkSanUvcMeNH
dwgviCa CIv nig CMnaj[dl;krM ti mYyEdlcaM)ac;edIm,IFanafa GtifCi n b nieyaCkTTYl)an
nUvRbeyaCn_BeI svaviCa CIvRbkbedaysmtPaB edayEpkelIkarvivDn_cgu eRkaybMptu kg
karGnuvtc,ab;ngi beckeTsnana .
9>
karrkSakarsMgat; svnkrRtUv)antMrvU [eKarBkarrkSakarsMgat;ceM BaHBtmanEdlTTYl

)ankg kMLg eBlple; svaviCa CIv nigminRtUvbgajBtmanTaMgenaHedayKankarGnuBaat
Cak;lak; nigRtwmRtUv belIkElgEtmansiTi bkatBVkci t ampv c,ab; btampv viCa CIv[
bgajBtmanTaMgenaH .
10> Gakb,kiryi aRbkbedayviCa CIv svnkrRtUvEtRbRBwt[ RsbeTAtamekre QaHl nGk

viCa CIv nigeCosvagnUvGMeBIEdlnaM[Gab;ndl;Gk viCa CIv .
11> sgd; arbeckeTs svnkrRtUvEtple; svaviCa CIv [smRsbtamsgd; ar beckeTsnig
viCa CIv EdlmanEcgenAkg sgd; arsvnkmkm<C a nigc,ab;km<C asBI KI Neny nig svnkm
RBmTaMgGnuelampgEdreTAtamtMrvU karEdlEcgeday viTasanKNenykrCMnaj nig
svnkrkm<C aEdlRtUv)anTTYlsal;CasaFarN .
____________________________________________________________________________________
12> svnkr RtUveFVsI vnkmedayGnuelameTAtamsgd; arsvnkmkm<C a . sgd; arTaMgenHman

eKalkarN_CamUldan nig nItvi Fi sI xM an;CaeRcInEdlBak;Bn e TAnwgkarENnaMCaTMrg;kar
Bnl; nig ksareyagdTeTt.
13> svnkrRtUverbcMEpnkar nig eFVsI vnkmeday\riyabfvinci y RbkbedayviCa CIv Edl
TTYlsal;fakaleTsmYycMnnY GacbNaleGayr)aykarN_hri Bavt eTACamankMhsu Ca
sarvn . ]TahrN_ CaFmtasvnkrrMBgw fanwgrkPst agedIm,IKaMRT[kar GHGagbgaj
rbs;Gk RKb;RKg nigminEmnsntfaBYkeKcaM)ac;RtUvEtRtwmRtUvenaHeT.
visalPaBnkareFVs
I vnkm
14> becksB {visalPaBnkareFVsI vnkm} KWseM dAeTAelIntI vi Fi I nkareFVsI vnkm Edlcat;
Tukfa caM)ac;enAkg kaleTsnanaedIm,IseM rcnUveKaledAnkareFVsI vnkm. nItvi Fi TI aMg
enaHtMrvU eGayeFVsI vnkm edayGnuelameTAtamsgd; arsvnkmkm<C a EdlRtUv)ankMNt;
edaysvnkredaytMrvU eTAtamsgd; arsvnkmkm<C a viTasanKNenykrCMnaj nigsvnkr
km<C agEdlRtUv)anTTYlsal;CasaFarN c,ab;km<C asBI KI Neny nig svnkmbTb,Bati
epSg nig lkx N
nkics nankareFVsI vnkm nig tMrvU karnkareFVrI )aykarN_dl;
caM)ac;EdlBak;Bn .
karFanasmRsb
15> kareFVsI vnkmedayGnuelameTAtamsgd; arsvnkmkm<C a KWRtUv)anbegtI eLIg edIm,Ipl ;
nUvkarFanaEdlsmRsbfa r)aykarN_hri BavtT aMgmUlKankMhsu Casarvn . karFana
EdlsmRsb KWCaKMnti EdlTak;TgeTAnwgkarRbmUlpPM st ag svnkm EdlcaM)ac;srM ab;
svnkr eFVkI arsndi a nfaKankMhsu Casarvn enAkg r)aykarN_hri BavtT aMgmUl . karFana
EdlsmRsb Bak;Bn e TAdl;deM NIrkar svnkmTaMgmUl .
16> eTaHbICay:agNakeday
kmanbBaamYycMnnY EdlmanCab;CamYynwgkareFVsI vnkmEdl
C\TBi ldl;lTPaBrbs;svnkr edIm,IesVgrkkMhsu Casarvn . bBaaTaMgenaHekItman
eLIgedaysarktaCaeRcIndUcCa
____________________________________________________________________________________
-kareRbIR)as; n):an;KrM U nigkareFVeI ts

-bBaaEdlmanCab;CamYyKNeny nigRbBnR tYtBinti pkg mYycMnnY
]TahrN_ PaBEdlGacekItmannkarpSMKnM ti Ka
-karBitEdlfa
Pst agsvnkmPaKeRcInmanlkNbBaH bBal CaCaglkN
sndi a n
17> kg enaHpgEdr
kargarEdleFVeI daysvnkredIm,IbegtI nUvTsSnKWeBareBjeTAedaykar
vinci y CaBiesscMeBaH
k> karRbmUlPst agsvnkm
]TahrN_ enAkg karkMNt;nvU lkN eBlevla nig kMrti nItvi Fi eI FVsI vnkm
x> kareFVeI scksI ndi a nedayEpkeTAelIPst agEdlRbmUl)an
]TahrN_ karvaytMleTAelIPaBsmRsbnkar):an;sa nrbs;Gk RKb;RKgkg
karerobcMr)aykarN_hri Bavt.
karTTYlxusRtUvelIr)aykarN_hri Bavt
17> svnkrTTYlxusRtUvcMeBaHkarpln; vU TsSnelIr)aykarN_hri Bavt cMENkkarerobcM nig
karbgajr)aykarN_hri BavtK CW akarTTYlxusRtUvrbs;Gk RKb;RKgGgPaB. kareFVsI vnkm
r)aykarN_hri BavtK mW ni EmneFVeI GayGkRKb;RKgeCosputBIkarTTYlxusRtUvrbs;xn eLIy.
TsSnvisy
EpksaFarN
1> edayminKitfaetIsvnkmRtUv)aneFVeI LIgkg EpkkCnbEpkrd eKalkarN_CamUldann
svnkmKmW anPaBdUcKa . GVEI dlxusEbkKasrM ab;svnkmEdlGnuvtkg Epkrd KWeKal
bMNgnigvisalPaBnkareFVsI vnkm. ktaTaMgenHEtgEtpln; vU PaBxusKakg GaNti n
svnkmngi tMrvU karEpkc,ab; bTrM g;EbbbTnkarraykarN_.
]TahrN_ GgPaBrdGactMrvU eGayerobcMr)aykarN_hri Bavtb EnmeTot.
____________________________________________________________________________________
2>
enAeBlEdlGnuvtsvnkmGgPaBrd
svnkrcaM)ac;RtUvBicarNanUvtMrvU karCak;lak;n
bTb,BatEi dlBak;Bn d TeTot bBatbi e sckbI gab;fak; RksYgEdlC\TBi ldl;GaNti
svnkm nig tMrvU karsvnkmBei ssEdlrYmTaMgtMrvU kareGayKitKUrBIbBaa snsi xu Cati.
GaNtsi vnkmGacCak;lak;CagEpkkCn ehIyEtgEtmaneKalbMNg nigvisalPaB
TUlTM lU ayCagkarGnuvtCaFmtanr)aykarN_hri Bavtr bs;EpkkCn. GaNti nigtMrvU
karTaMgGs;Gacmanplb:HBal;.
]TahrN_ eTAelIkrM ti nkarRbugRbytr bs;svnkrkg karkMnt;khM su Casarvn
kg karraykarN_BkI arbnM nig kMhsu nigkg TMrg;nr)aykarN_svnkm . Gacman
dMeNaHRsay nig rebobnkareFVsI vnkmxsu Ka . eTaHbICay:agNakedayPaBxus
KaTaMgenHnwg
minbegtI eGaymanPaBxusKakg eKalkarN_CamUldannignItvi Fi sI xM an;
epSgeToteLIy .
____________________________________________________________________________________
lkxNnkicRBmeRBogeFVIsvnkm
buBkV fa
1- eKalbMNgnsg;darsvnkmkm<CaenH KWedIm,IbegItnUvsg;dar nig pl;karENnaMeTAelI
k- karRBmeRBogeTAelIlkxNnkicsnaCamYyGtifiCn
x- kareqIytbrbs;svnkrcMeBaHkaresIsMurbs;GtifiCn edIm,Ipas;brlkxNnkic
RBmeRBogeTACakicRBmeRBogmYyEdlpln; vU karFanakMrti TabCag .
2-
svnkr ni g Gti f i C n RtU v yl; R BmeTAelI l k x N nki c R BmeRBog .lkx N

E dl)anRBm
eRBogKacaM)ac;RtUvkt;RtaelIlixitRBmeRBogeFVIsvnkm bTMrg;smRsbnanankicsna .
3- sg;darsvnkmkm<CaenH KWmanbMNgCYysvnkrkgkarerobcMlixitRBmeRBogCalay
lkN_GkSrEdlTak;TineTAnwgsvnkmr)aykarN_hirBavt . karENnaMenH kGnuvtpgEdr
cMeBaHesvakmEdl)anBak;Bn . enAeBlEdlmanesvakmdTeTotdUcCa Bndar KNeny
b esvaTIRbwkSaEpkRKb;RKg RtUv)anpl;[manlixitRBmeRBogdac;edayELkBIKaCaFmta
manlkNsmRsb .
4-
eTaHCaeKalbMNg nig visalPaBnsvnkm nig katBVkicrbs;svnkr KWRtUv)anbegIteLIg

edayc,ab; nig sg;darsvnkmkm<CakedayksvnkrnigGtifiCn enAEtEsVgrkkicsna
svnkmlaylkN_GkSr edIm,IbBaak;eGay)anc,as;las;BIlkxNn lixitRBmeRBogeFIV
svnkmEdr .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI TMBr 6
lixitRBmeRBogeFVIsvnkm
5- vaCaplRbeyaCn_TaMgsgxag TaMgrbs;GtifiCn nig TaMgrbs;svnkr EdlsvnkrepJIlixit
RBmeRBogmuneBlcab;epmI dMeNIrkarkicRBmeRBog edIm,IeCsvagkaryl;xsu cMeBaHkicRBm
eRBog . lixitRBmeRBogkMNt;Caksar nwgbBaak;BIkarTTYlsal;nkarEtgtaMgrbs;
svnkr eKalbMNg nig visalPaBnkareFVIsvnkm kMritnkar TTYlxusRtUv rbs;svnkr
cMeBaHGtifiCn nigTMrg;nr)aykarN_ .
xmw sarsMxan;
6- TMrg; nigxwmsarnlixitRBmeRBogeFVIsvnkm GacxusKasMrab;GtifCi nnImyY b:Eu nCaTUeTA
RtUvrYmbBal edayeyageTAtam
- kmvtnkareFVIr)aykarN_svnkmhirBavt
- karTTYlxusRtUvrbs;GkRKb;RKgcMeBaHr)aykarN_hirBavt
- visalPaBnkareFVIsvnkm edayrYmbBalkareyageTAelIc,ab; EdlkMBug
GnuvtbTb,BatibesckIEfgkarN_Capvkarnanarbs;sabnCMnaj Edlsvnkr
RtUvRbkan;xab; .
- TMrg;nr)aykarN_ bkarTMnak;TMngnanaEdlekIteLIgBIkicRBmeRBog
- karBitEdlfa edaysarlkNnkareFVIets nigbBaaEdlmanCab;CamYyn
kareFVIsvnkm rYmCamYybBaaEdlmanCab;CamYy KNeny nig RbBnRtYt
Binitpkg EdlhaniPymYyminGaceCosvag)an ehIykMhusCasarvnxH
enAEtminGacrkeXIj .
- tMrUvkarelIkarTTYl)anedayKanlkxNelIkarBinitkarkt;Rta sMNMuksar
nigBtmandTeTot EdlRtUv)anesIsMu Tak;TgCamYynwgkareFVIsvnkm .
7- svnkrkcg;bBalenAkglixitRBmeRBogpgEdrnUv
- karerobcMEpnkarnkareFVIsvnkm
______________________________________________________
- karrMBwgTuknkarTTYl)anBIGkRKb;RKg nUvesckIbBaak;CalaylkGkSr
cMeBaHtMNag Edl)aneFVIeLIg kgkargarTak;TgeTAnwgkareFVIsvnkm
- karesIsMu[GtifiCnbBaak;GMBIlkxNnkicRBmeRBogedaybBaak;elI lixit
TTYlsal;fa)anyl;RBmtamlixti RBmeRBog
- karBiBNnanlixitdTeTot b r)aykarN_EdlsvnkrrMBwgfanwgecjeTA
[GtifCi n
- mUldannkarKitR)ak;Ql nig karerobcMvikybRtbg;R)ak;
8-
enAeBlEdlmankarBak;Bn cMNucdUcxageRkam KYrEtRtUv)aneFVIeLIgpgEdr

- karRBmeRBogEdlmankarTak;TineTAnwgsvnkr nig CMnajkardTeTotkg
TidPaBmYynkareFVIsvnkm
- karRBmeRBogEdlmankarTak;TineTAnwgsvnkrxagkg nig buKlikdTeTot
rbs;GtifiCn
- karRBmeRBogEdlRtUv)aneFVIeLIgCamYysvnkrmun RbsinebImankgkrNIn
kareFVIsvnkmelIkdMbUg
- karrwtt,itnkarTTYlxusRtUvNamYy rbs;svnkrenAeBlEdlehtukarN_Ebb
enHekItmaneLIg
- kareyageTAtamkicRBmeRBogNamYybEnmeTotrvagsvnkr nig GtifCi n
]TahrN_mYynlixitRBmeRBogkareFIVsvnkmRtUv)anelIkeLIgenAkg]bsm<n.
kareFIs
V vnkmeTAtamEpknana
9- enAeBlEdlsvnkrrbs;sabnem Casvnkrrbs;Rkumhunsaxa sabn saxa b Epkrbs;
RkumhunemEdrenaHmanktaCaeRcInEdlC\TBi lelIkarsMerccit faetIRtUvepJlI xi ti RBmeRBog
dac;edayELkeTA[ saxa b Epkb kGt;enaH rYmman
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GkNaEtgtaMgsvnkrrbs;Epk b saxa
faetIr)aykarN_svnkmdac;edayELkmYyRtUv)anecj[saxabEpkbkGt;
tMrUvkarEpkc,ab;
kMritnkargarEdl)anGnuvtedaysvnkrepSg
kMritnkmsiTiedaysabnem
kMritnkraCPaBrbs;GkRKb;RKgenAsaxa b Epk
kareFVs
I vnkmCabn (Recurring Audits)
1010- cMeBaHkareFVIsvnkmmgeTot svnkrKYrEtBicarNa
arNa faetIkgkaleTsenaHtMrUv[eFVIkar
EkERblkxNnkicRBmeRBogNaEdlmanRsab; b kGt; ehIyfaetIRtUvrMlwkR)ab;GtifiCn
GM B I l k x N E dlmanRsab; nki c R BmeRBog b Gt; .
11- svnkrGacsMerccitminepJIlixitRBmeRBogfIeTAtamRKanimYy)an . eTaHbICaya:gNak
edayktaTaMgLaydUcxageRkamGaceFVI[smRsb cMeBaHkarepJIrlixitRBmeRBogfI
- karcglbgajNamYyEdlGtifiCnyl;xusBIeKalbMNg nig visalPaBnkar
eFIVsvnkm
- kicRBmeRBogEdlBinti eLIgvij b CalkxN
B ei ss
- karpas;brfI nRkumGkRKb;RKgCan;x<s; RkumRbwkSaPi)al b kmsiTi
- karpas;brCadMukMPYnnlkN nig TMhMnGaCIvkmrbs;GtifiCn
- tMrUvkarEpkc,ab;
karTTYlykkarpas;br nkicR BmeRBog
1212- muneBlbBab;kicRBmeRBog svnkrEdlRtUv)anesIsMu[eFIVkarpas;brkicRBmeRBogeTACakic
RBmeRBogNamYyEdlpl;nUvkarFana EdlmankM
EdlmankMritTabCagenaH KYrEtBicarNaBIPaBsm
RsbnkareFV I E bbenaH .
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13- sMeNIrsMuBIGtifiCn[svnkrpas;brkicRBmeRBog GacCalTplnkarpas;brnUvkaleTs

CaeRcInEdlb:HBal;dl;tMrUvkarnesvakm karyl;RcLMcMeBaHlkNnkareFVIsvnkm b
esvakmBak;BnEdl)anesIsMuBImun bkkardak;kMhiteTAelIvisalPaBnkicRBmeRBogfaetI
CakicRBmeRBogEdl)andak;edayGkRKb;RKg bbNalmkBIkaleTsTaMgenaH .
svnkrRtUvBicarNaedayRbugRbytcMeBaHehtuplEdlnaM[mankardak;kar esIsMuenaHCa
BiesscMeBaHkarbkRsaybBaak;nkardak;kMhitelIvisalPaBnkic RBmeRBogenaH .
14- karpas;brkgkaleTsCaeRcInEdlb:HBal;dl;tMrUvkarrbs;sabn b karyl;xuscMeBaH
lkNnsvnkmEdlRtUv)anesIsMuBImun CaFmtaKYrRtUv)anBicarNanUvmUldansmRsbmYy
cMeBaHesIsMu[mankarpas;brkgkicRBmeRBog . pyeTAvijkarpas;brnwgminRtUv)anKitfa
smRsbeLIy RbsinebIkarpas;brenaH hak;dUcCaTak;TgeTAnwgBtmanEdlminRtwmRtUv
mineBjlkN bebImindUecHeTCaBtmanEdlminKYrCaTIeBjcit .
15- muneBlyl;RBmpas;brkicRBmeRBog nkareFVIsvnkmeTAelIesvakmEdl)anBak;Bn
svnkrEdlBak;BneTAnwgkareFVIsvnkm edayGnuelameTAtamsg;darsvnkmkm<CaRtUv
BicarNakarcgl bgajRsbc,ab; btamkics nankarpas;br bEnmelIbBaaEdlmanxagelI .
16- RbsinebIsvnkrsnidanfamankarbgajsmRsb edIm,Ipas;brkicRBmeRBog ehIyRbsin
ebIkareFVIsvnkmRtUv)aneeFVIeLIg edayGnuelameTAtamsg;darsvnkmkm<CaEdlGnuvt
edIm,Ipa s;br kicR BmeRBogenaH r)aykarN_EdlecjedaysvnkrKYrEtsmRsbeTAnwglkx N

nkicRBmeRBogEdl)anEkERb . edIm,IeCosvagkMu[GkGanmankarPan;RcLMr)aykarN_
minRtUvdak;bBalnUv
k- kicR BmeRBogedIm
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x- nItiviFINamYy Edl)aneKGnuvtenAkg kicRBmeRBogedIm elIkElgEtkicRBmeRBog

enaHRtUv)anpas;breTAkicRBmeRBogmYy edIm,ITTYlyknItiviFITaMgLayEdl)an
Gnuvt KWCaEpkFmtamYynr)aykarN_ .
1717- enAeBlEdllkxNnkicRBmeRBogRtUv)anpas;br svnkr nig GtifiCnRtUvyl;RBmeTA
taml k x N f I e naH .
18- svnkrminRtUvyl;RBmcMeBaHkarpas;brkicRBmeRBogEdlKankarbgajsmRsbeLIy .
]TahrN_dUcCa kicRBmeRBogsvnkmmYy EdlsvnkrminGacTTYlyk)annUvPstag
svnkm[RKb;RKan;nigsmRsbcMeBaHKNnIRtUvTTYl ehIyGtifiCnesIsMu[pas;brkicRBm
eRBogenaHeTAkicRBmeRBogmYyEdl)anBinitemIleLIgvij edIm,IeCsvagnUvTsSnsvnkm
EdlKanKuNsm,ti b minGacTTYl)an .
19- RbsinebIsvnkrminGacyl;RBmeTAelIkarpas;brkicRBmeRBog ehIyminRtUv)anGnuBaat
[bnkicRBmeRBogedIm svnkrGacdkkicRBmeRBog nig BicarNafa etImankatBV kikci
NamYy TaMgtamkicsna b kepSgBIenH edIm,IraykarN_eTAPaKIdTeTot dUc Ca
raykarN_eTAeGayRkumRbwkSaPi)al b mas;PaKhunkgkaleTsEdlcaM)ac;RtUvdk
ki c R BmeRBog .
TsSnvisyEpkrd
1- eKalbMNgnlixti RBmeRBog KWedIm,IR)ab;Gk EdlRtUveFVsI vnkm[dwgGMBIlkNnkic
RBmeRBog nigedIm,IbBaak;[c,as;BIkarTTYlxusRtUvnPaKIEdl)anBak;Bn . c,ab; nig
bTb,BatiEdlRKb;RKgdMeNIrkarnkareFVIsvnkmEpkrd CaTUeTApl;GaNtidl;karEtgtaMg
svnkrEpksaFaN nig kareRbIR)as;kicRBmeRBogsvnkmminEmnCakarGnuvtdTUlMTUlay
enaHeT . eTaHbICaya:gNakedaylixitEdl)ankMNt;lkNnkicRBmeRBog b lixit
______________________________________________________
RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI TMBr
11
TTYlsal;kicRBmeRBogEdlmin)anbgajkgGaNtinc,ab;GacmansarRbeyaCn_cMeBaH
PaKITaMgsgxag . svnkrEpkrdRtUvpl;nUvkarBicarNaedayht;ct; edIm,Iecjlixit RBme
RBogenAeBleFIsV vnkm .
2-
kfaxNTI12 dl; 19 nsg;darsvnkmkm<CaenHelIkeLIgGMBIskmPaBsvnkrrbs;

EpkkCnEdlRtUveFVeI nAeBlmankarb:nu b:gpas;br kicR BmeRBogsvnkmeTAkicR BmeRBogmYy
Edlpl;nUvkarFanaEdlmankMritTabCag . enAkgEpkrdtMrUvkarCak;lak;GacmanenAkg
c,ab;EdlRKb;RKgGaNtinkareFIVsvnkm . ]TahrN_ svnkrGacRtUv)antMrUv[
raykarN_edaypal;eTArdmRnI GgnItib,Bati b saFarNCn RbsinebIGkRKb;RKg
rYmbBalTaMgfak;dwknaMrbs;RksYg Edlb:unb:gkMNt;visalPaB nkareFVIsvnkm .
]bsm<n - ]TahrN_nlixitRBmeRBogeFVIsvnkm
lixitxageRkamenH KWsMrab;eRbICakarENnaMEdlTak;TgCamYykarBicarNa Edl)ankMNt;
enAkgsg;darsvnkmkm<CaehIymanPaBxusKaedayeyageTAtamtMrUvkarrbs;buKl nig
kaleTs.
CUncMeBaHRkumRbwkSaPi)al b GktMNagdsmRsbnRkumGkdwknaMCan;x<s; elakGk)an
esIsMu[eyIgxJMeFVIsvnkmtaragtulkarrbs;>>>>>>>>>>>>>>>>enAsMrab;kariybriecTfTI>>>>>>>>>>>>>>>>
ehIynig r)aykarN_lTpl nig r)aykarN_clnasac;R)ak;sMrab;cugkariybriecT.
eyIgrIkraynwgbBaak; GMBIkarTTYlyk nig karyl;RBmrbs;eyIgGMBIkicRBmeRBogtam
rylixitenH . kareFVIsvnkm rbs;eyIg nwgeFVIeLIgkgeKalbMNgedIm,IbeBajnUvTsSn
elIr)aykarN_hirBavt .
eyIgnwgGnuvtsvnkmrbs;eyIg edayGnuelameTAtamsg;darsvnkmkm<Ca beyageTAtam
sg;dar bkarGnuvtrbs;CatiEdlBak;Bn. sg;darTaMgenaHtMrUv[eyIgeFVIEpnkar nig Gnuvtk ar
______________________________________________________
12
eFVIsvnkm edIm,ITTYl)annUvkarFanadsmRsbfa etIr)aykarN_hirBavtenaHmankMhusCasarvn

bGt;. kareFVIsvnkmrYmmankarBinitedayEpkelImUldaneFVIetsnUvPstag EdlKaMRTmYycMnYn
nigkarbgajenAkgr)aykarN_hirBavt. kareFVIsvnkmkrYmbBalpgEdr nUvkarvaytMleKal
karN_KNenyEdl)aneRbI nig kar)a:n;sanCadMukMPYnTaMgLay EdleFVIeLIgeday GkRKb;RKg
RBmTaMgkarvaytMlBIkarbgajCaTUeTAnr)aykarN_hirBavt .
edaysarEtlkNnkareFVIets nigbBaananaEdlmanCab;CamYynigkareFIVsvnkm rYmCamYynwg
bBaananaEdlmanCab;CamYyRbBnKNeny nig RbBnnkarRtYtBinitpkgenaH manhaniPy
mYyEdlminGaceCos)anehIykMhusCasarvnmYycMnYnenAEtminGacrkeXIj .
bEnmelIkarraykarN_rbs;eyIgenAelIr)aykarN_hirBavt eyIgrMBwgfanwgpl;[elakGknUvlixit
dac;edayELkmYyeTot Tak;TineTAnwgPaBTn;exSayCasarvnnRbBnKNeny nig RbBnRtYt
BinitpkgEdlCakarkMNt;sMKal;rbs;eyIg .
eyIgsUmrMlwkelakGkfakarerobcMr)aykarN_hirBavtrYmTaMgkarbgajdRKb;RKan; KWCakarTTYlxus
RtUvrbs;GkRKb;RKgRkumhun . RbkarenH rYmmankarEfrkSakarkt;RtaKNeny nig karRtYtBinti
pkugmYyEdlmanlkNeBjelj kareRCIserIs nig kareRbIR)as;eKalneya)ay KNenyRBm
TaMgkarkarBarRTBsm,tirbs;Rkumhun . edaysarEtvaCaEpkmYyndMeNIrkareFIVsvnkmrbs;
eyIg . eyIgnwgesIsMuBIGkRKb;RKgnUvkarbBaak;GHGagCalaylkNGkSrnUvkarEtgtaMgtMNag
edIm,IeFVIsvnkmeTAelIbNaEpkEdlmankarBak;BnTaMgGs; .
eyIgrg;caMTTYlnUvkarshkarya:geBjeljCamYynigbuKlikrbs;Gk ehIyeyIgsg,wmeCOCak;fa
BYkeKnwgpl;[eyIgnUvral;karkt;Rta sMnMuksar nig BtmandTeTotEdlTak;TgeTAnwg kareFVI
svnkm . R)ak;QlnkareFIVsvnkmrbs;BYkeyIg KWRtUv)anKitenAeBldMeNIkar EpkeTAelI
eBlevlaEdltMrUvedaybuKlikTaMgGs;EdlRtUv)ancat;[eFVIkgkicRBmeRBog rYmbEnmCamYynwg
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13
cMNayepSgeTot . GRtatMlR)ak;ema:grbs;ktCnKWmanPaBxusKa edayeyageTAtamkMrit

nkarTTYlxusRtUvbTBiesaFn_ nig CMnaj .
lixitenHnwgmanRbsiTiPaBsMrab;ryeBleRcInqaMeTAeBlGnaKt
EkERb b bdiesFecal .
elIkElgEtvaRtUv)ankat;pac;
sUmcuHhtelxa ehIybBanRtLb;mkvijnUvlixitmYyc,ab;EdlPab;CamYy edIm,Ibgajfa vaGnuelam

eTAtamkaryl;Rsbrbs;Gk kgkarerobcMsMrab;kareFVIsvnkmr)aykarN_hirBavtrbs;eyIg .
Rkumhnu XYZ
TTYlsal;kgnam
Rkumhnu ABC
htelxa
eQaH nig muxgar
fExqaM
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI TMBr 1 4
sg;darsvnkmkm<Ca 230 - ksar

buBkV fa
1>
2>
3>
4>
eKalbMNgnsg;darsvnkmkm<CaenH KWedIm,IbegItnUvsg;dar nig pl;nUvkarENnaMGMBI

ksarenAkgbribTnkareFVIsvnkmr)aykarN_hirBavt.
svnkrKYrEtkt;RtaCaksarnUv bBaaTaMgLayEdlmansarsMxan;kgkarpl;nUvPstag
edIm,IKaMRTeyabl; nig PstagnkareFIVsvnkmEdlfakareFIVsvnkmenaHRtUv)anGnuvt
edayGnuelameTAtamsg;darsvnkmkm<CaenH .
{ksar} KWCasMParsMedAeTAelIRkdaskargar EdlRtUv)anerobcMnigrkSaTukedaysvnkr
bkRtUv)anTTYlnigrkSaTukedaysvnkrTak;TgeTAnwgkarGnuvtnkareFIVsvnkm.
RkdaskargarGacCaTMrg;TinnyEdlrkSaTukenAelIRkdas ExSGat; RbBnpSBVpSay
eGLicRtUnci nig RbBnp SBVpSayepSgeTot.
Rkdaskargar
k CYydl;kareFVIEpnkarnigkarGnuvtsvnkm
x CYykgkarRKb;RKgnigRtYtBinitsvnkic
K kt;RtaPst agsvnkmEdlekIteLIgBIkarGnuvtsvnkic edIm,IkarBardl;eyabl;
rbs;svnkr.
TMrg;ngi matikanRkdaskargar
5> svnkrRtUverobcMnUvRkdaskargarEdlmanlkNeBjeljRKb;RKan;niglMGitedIm,Ipl;
nUvkaryl;dwgTUlMTUlaynkareFIVsvnkm.
6> svnkrRtUvEtkt;RtaenAelIRkdaskargarnUvBtmanBIkarerobEpnkarsvnkic lkNTan;
eBlevlanigTMhMnkarGnuvtnItiviFIsvnkmcMeBaH lTplEdl)anmk nig kar snidan
EdlTajecjBIPstagsvnkmEdl)anTTYl . RkdaskargarKYrbBal ehtuplrbs;
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TMBr 1 5
7>
8>
9>
svnkreTAelIral;bBaacMbgTaMgLay EdltMrUveGayeFIVkarvinicyCamYy nwgkarsnidan

rbs;svnkr. enAkEngEdlmansMnYrBi)aksIBIeKalkarN_nigkarvinicyelIRkdaskargar
RtUvkt;RtaBIkarBitTaMgLayEdlsvnkr)andwgkgeBleFVIkarsnidan.
kMritnRkdaskargar KWCabBaamYynkarvinicyRbkbedaylkNviCaCIvedayeXIjfava
minmanTaMgPaBPaBcaM)ac;TaMgkarGnuvteTAelIksar EdlelIkeLIgBIbBaaTaMgLay Edl
svnkr)ansMercrYcehIy . kgkar):an;RbmaNnUvkMritRkdaskargarTaMgLay EdlRtUv
)anerobcMnigEfrkSaTuk vamansarRbeyaCn_sMrab;savnkr edIm,IBicarNa nUvGVIEdlcaM)ac;
pl; eGaysvnkrepSgeTotEdlKanbTBiesaFn_ eFVIsvnkmBIeBlmunmk eTAelIkaryl;
GMBIkargarEdlRtUvGnuvtnigmUldannkarsMerccitCaeKal b:uEnminEmn CaTidPaBlMGitn
kareFIVsvnkmeT . svnkrdTeTotGacmanlTPaBRtwmEtTTYlnUv karyl;nUvTidPaBlMGit
nkareFIsV vnkm edayBiPakSaGMBTI di P aBenH CamYynwgsvnkr EdlerobcMnvU ksar kargar .
TMrg;ngi kMritRkdaskargarRtUv)anrgnUv\TiBlBIbBaadUcxageRkam
lkNnkicsna
TMrg;nkarraykarN_rbs;svnkr
lkNnigPaBsKsajrbs;GaCIvkm
lkNniglkxNnKNenyrbs;sabnnigRbBnRtYtBinitpkg
tMrUvkarenAkgkaleTsCak;lak;sMrab;TisedA karRKb;RKg nigkarRtYtBinitnkargar
Edl)anGnuvtedayCMnYykar.
viFIsaRssvnkmCak;lak;nigbeckviTaEdl)aneRbIR)as;enAkgmuxCMnajsvnkm.
RkdaskargarRtUv)ankMNt; nig erobcMedIm,IbMeBjeTAtamkaleTs nigtMrUvkarbs;svnkr
cMeBaHsvnkmktCnnImYy . kareRbIR)as;nUvRkdaskargarEdlmanlkNsg;dar
sMrab;Ca]TahrN_ bBaeI pgpat; KMrlU xi ti karerobcMeGaymanlkNsgd; arnRkdaskargar
GacEklMGrnUvRbsiTiPaBrbs;ksarkargarTaMgenH EdlRtUv)an erobcMnigRtYtBinit .
ksarTaMgenaHGacCYysMrYldl;kareprkargar enAeBlEdlpl;nUvmeFa)aymYyedIm,I
RtYtBinitKuNPaBkargar.
______________________________________________________________________________
TMBr 16
9>
edIm,IeFVIeGaysvnkmmanRbsiTiPaB svnkrKYrEteRbIR)as;taragkalviPaK karviPaK nig

ksarkargarepSgeTotEdl)anerobcMeLIgedaysabn . kgkaleTsEbbenH
svnkrKYrEtRtUvkarnUvkarbMeBjkargarEdlRtUv)anerobcMy:agRtwmRtUv.
10> RkdaskargarCaTUeTArYmman
BtmanBak;BneTAnwgc,ab;nigGgkarelxnsabn
kardkRsg;bkkarftcMlgnksarc,ab;kicRBmeRBognigkMNt;ehtuusMxan;
BtmanBak;BneTAnwg]sSahkm briyakasesdkic briyakasnItikmEdlsitenAkg
Rbtibtikarrbs;sabn.
PstagndMeNIrkarerobcMEpnkarrYmmankmviFIsvnkm nig karpas;br EdlBak;Bn
TaMgLay.
Pstagnkaryl;rbs;svnkrGMBIRbBnKNenynigRbBnRtYtBinitpkg
PstagEdlBak;BnmYynigkarvaytMlkarRKb;RKghaniPynigkarEkrsMrYlnana.
PstagnkarBicarNarbs;svnkreTAelIkargar nkareFIVsvnkmpkgnigkarTTYl
)annUvkarsnidan
karviPaKBIRbtibtikarnigsmtul
karviPaKeTAelIninakarnigGanu)aTsMxan;
karkt;RtaBIlkN eBlevla nigTMhMnnItiviFIsvnkmEdl)anGnuvtniglTplEdl
ekIteLIgBIntI vi Fi TI aMgenaH.
PstagEdlCakargarEdleFVIedayCMnYykar RtUv)anRKb;RKgnigRtUv)anRtYtBinti
karcglbgajfanrNaCaGkGnuvtnItiviFIsvnkmehIykarGnuvtenaH RtUv)aneFIVeLIg
enAeBlNa
PaBlMGitnnItiviFIEdl)anGnuvt edayKitBIsmasPaBEdlr)aykarN_hirBavtRtUv
)aneFVIsavnkmedaysvnkrNamYy.
c,ab;cMlgnkarTMnak;TMngCamYysvnkrdTeTot GkCMnajkarnana nigPaKITIbI.
______________________________________________________________________________
TMBr 17
c,ab;cMlgnlixitbkMNt;sMKal;GMBIbBaasvnkm Edl)aneqIyqgb)anBiPakSaCamYy
sabnEdlrYmmanlkxNnkicRBmeRBog nig cMNucexSayCasarvnkgkarRtYtBinit
pkg.
lixitcat;tMNagEdl)anTTYlmkBIsabn
karsnidanrbs;svnkr KWCaTidPaBsMxan;nsvnkm rYmbBalTaMgrebob elIkElg
nigbBaaminRbRktI RbsinebIekItmanRtUv)anbgajtamry nItiviFIrbs;svnkr Edl
)anedaHRsayb )anGnuvt
c,ab;cMlgnr)aykarN_hirBavtnigkarraykarN_rbs;svnkr.
12> kgkrNIEdlmaneFVIsvnkmCabn RkdaskargarxHGacRtUv)ancat;Tku faCa ksar svnkm
{GciRny_} EdlksarTaMgenHRtUv)anEklMGredayeRbIR)as;BtmanfI EdlmansarsMxan;
CabnRtUv)anEbgEckeGaydac;BIksarsvnkmbcb,nEdlpknUv Btman EdlTak;TgCa
dMbUgeTAnwgkareFVIsvnkmEtmYyelIk.
karrkSaPaBsMgat; rkSaeGaymansuvtiPaB karrkSaTuk nigPaBCamas;nRkdaskargar .
13> svnkr KYrEtGnuvteTAtamnItiviFIEdlsmRsbsMrab;EfrkSanUv karsMgat; nig karEfrkSa
eGaymansuvtiPaBnRkdaskargar nig karEfrkSaTuksMrab;ryeBldRKb;RKan;edIm,I
bMeBjnUvtMrUvkarnkarGnuvt edayGnuelameTAtamtMrUvkarc,ab; nig muxCMnaj nkar
rkSaTuknkarkt;Rta.
14> ral;RkdaskargarKWCaRTBsm,tirbs;svnkr. eTaHbICa EpknsMrg;BIRkdaskargar
RbEhlCaGacRtUv)anRbKl;eGaysabn eTAtamkarvinicyc,as;las;rbs;svnkr Rkdas
TaMgenaHminGacCMnYseGaysMrab;karkt;RtaKNenyrbs;sabn)aneT.
______________________________________________________________________________
TMBr 18
sg;darsvnkmkm<Ca 240 kMhusectna nigkMhusGectna

buBVfa
1- eKalbMNgnsgdarsvnkmkm<CaenH KwedIm,IbegItCasg;dar nig pl;nUvkarENnaMsIBIkar
TTYlxusRtUvrbs;svnkrkgkarBicarNa BIkMhusectna nig GectnakgkareFIVsvnkm
mYynr)aykarN_hirBavt .
2- eBlEdlRtUverobcMEpnkarnigeFIVkarGnuvtn_nItiviFIsvnkm nigedIm,IeFIVkarvaytMl nigeFIVkar
raykarN_BIlTplenaH svnkrKYrEteFIVkarBicarNaBIhaniPynkareFIVr)aykarN_xusCa
sarvn kgr)aykarN_hirBavtEdlbgreLIgedaykMhusectna bkMhusGectna .
3- vaksB : kMhusectna : sMedAcMeBaHGMeBIectna EdlbgreLIgedaybuKlmak; b eRcInkg
cMeNamRkumGkRKb;RKg nieyaCik b PaKITIbI EdlCalTiplvaGaceFIVeGaymankarbgaj
xuskgr)aykarN_hirBavt. kMhusedayectnaGacTak;Tgnwg
- karsRmbsRmYleGayeXIjfaRtwmRtUv kareFIVEkgbnM bk arEknkarkt;Rta b
ksar .
- karcatfak;xusnRTBskm
- karmindak;bgaj b karlubecalnplb:HBal;rbs;RbtibtikarBIkarkt;Rta b
ksar.
- karkt;RtaRbtibtikaredayKankarBit
- karGnuvtn_xusBIeKalneya)ayKNeny
4vaksB : kMhusedayGectna : sMedAcMeBaHkMhusEdlRtUv)anbgreLIgedayminman
ectnakgr)aykarN_hirBavt. kMhusenaHmandUcCa
- kMhusnkarKNna b karcuHxus kgkarkt;Rta nigTinnyKNeny
- karemIlrMlg b karbkRsayehtukarN_xus
- karGnuvtn_xusBIeKalneya)ayKNeny
______________________________________________________________________________
TMBr 1 9
karTTYlxusRtUvrbs;GkRKb;RKg
5- karTTYlxusRtUvkgkarTb;sat; nig karEsVgrkkMhusectna nig kMhusGectnaCakatBVkic
rbs;GkRKb;RKg tamrykarGnuvt nig karRbtibtikarbnnRbBnKNeny nig RbBn
RtYtBinitpkgEdlmanlkNRKb;RKan; . RbBnTaMgenHGackat;bny b:uEnminGaclub
bM)at;nUvkMhusecna nig kMhusGecnaEdlekIteLIgenaH)aneT.
karTTYlxusRtUvrbs;svnkr
6- svnkrKankatBVkicTTYlxusRtUv nigminRtUv)aneGayTTYlxusRtUvkgkarTb;sat;kMhus
edayectna nigedayGecnaeT eTaHbICaya:gNakedayvaCakarBitEdlsvnkmRbcaMqaM
RtUv)anGnuvt edIm,IbMeBjmuxgarCaGkbncbgak;kMhusectna b GectnaTaMgGs;enaH .
karvaytMlhaniPy
7- kgkareFIVEpnkarsvnkm svnkrKYrEteFIVkarvaytMlhaniPyEdlCakMhusectna nig
kMhusGectna EdlGacbgreGayr)aykarN_hirBavtmankardak;bgajxusya:gFMdMu nig
KYrEteFIVkarsaksYreTAGkRKb;RkgeGaypl;nUvkarBnl;elIkMhusedayectna b kMhus
GectnaCadMukMPYnTaMgLayEdl)anrkeXIjenaH .
8- bEnmeTAelIcMNucexSaykgkarbegItnUvRbBnKNeny nig RbBnRtYtBinitpkg nig
karmineKarBtamkarRtYtBinitpkgEdlRtUv)ankMNt; lkxN b RbwtikarN_nanaEdl
begIthaniPynkMhusectna nigkMhusGectnaenaH rYmbBalnUv
- bBaaecaTelIPaBesaHRtg; b smtPaBrbs;GkRKb;RKg
- sm<aFKabsgt;minRbRktIEdlmankg beTAelIGgPaBmYy
- RbtibtikarN_minRbRktI
- bBaakarbEnmPstagsvnkmEdlminRtwmRtUv nigRKb;RKan;
]TahrN_nlkxN b RBwtikarN_TaMgenHmankg]bsm<nnsg;darsvnkmkm<Ca
enH.
______________________________________________________________________________
TMBr 2 0
karesubI Gegt
9- edayEpkeTAelIkarvaytMlhaniPy svnkrRtUvbegItnUvnItiviFIsvnkm edIm,ITTYl)an
nUvkarFanaGHGagsmehtuplEdlfa karbgajxusEdlekIteLIgBIkMhusectna nig kMhus
GectnamanlkNFMduMcMeBaHr)aykarN_hirBavtu RtUv)anesubI GegtTaMgRsug .
10- CalTpl svnkreFVIkarEsVgrkPstagsvnkm EdlsmrmRKb;RKan; edIm,IbBaak;fa
kMhusectna nig kMhusGectna EdlGacnwgmanPaBFMduMcMeBaHr)aykarN_hirBavtmin)an
ekIteLIgbkkMhusTaMgenaH )anekIteLIgEdlC\TiBldl;kMhus edayectnaEdl)anqH
bBaaMgya:gRtwmRtUvkgr)aykarN_hirBavt b kMhusGectnaEdlRtUv)anEktMrUv. kas
EdlGacrkeXIjkMhusedayGectnaCaFmtaGacmaneRcInCagkMhusedayectnaBIeRBaHfa
kMhusedayectna CaTUeTARtUv)aneFVIeLIg edaymankarbiT)aMgya:gBiess .
11- eyageTAtambBa a nanaEdlmanCab; C amY y kareFV I s vnkm m Y y sU m emI l kfaxN
12-14 manhaniPyEdlminGaceCos)an EdlCakardak;bgajxusmanlkNFMduM
kgr)aykarN_hirBavt EdlekIteLIgedayectna nig GectnaEdlminGacrkeXIj .
karrkeXIjCabnbnab;nkarbgajxusFMduM EdlekIteLIgBIkMhusectna nig Gectna kg
kariybriecTnr)aykarN_rbs;svnkr minbBaak;fa svnkrmin)anGnuvttameKalkarN_
CamUldan nig nItiviFInkareFVIsvnkmenaHeT . faetIsvnkr)aneFVIeTAtameKalkarN_ nig
nItiviFITaMgenaH b Gt; KWRtUvkMNt;edayPaBRKb;RKan;nnItiviFIsvnkm EdlRtUv)anGnuvt
eTAtamkaleTs nig r)aykarN_smRsbrbs;svnkr EdlEpkeTAelIlTpln
nItiviFIsvnkmTaMgenaH .
bBaananaEdlCab;CamYykareFVIsvnkm
12- kareFVIsvnkm RbQmmuxnwghaniPyEdlminGaceCos)anEdlfa kareFVIr)aykarN_
xusCasarvn kgr)aykarN_hirBavtnwgminRtUv)anrkeXIjeLIy eTaHbICakareFVIsvnkm
enaH RtUv)aneFVIeLIgedayerobcMEpnkarRtwmRtUv nig GnuvtedayGnuelameTAtamsg;dar
svnkmkm<Caya:gNakeday .
______________________________________________________________________________
TMBr 21
13- hanI P y nkarmi n GacrkeXI j nU v kareFV I r )aykarN_ x u s Casarvn EdlekI t BI k M h u s

edayectna FMCaghaniPynkMhusedayGectna BIeRBaHkMhusedayectnaCaTUeTA Bak;Bn
eTAnwgGMeBIEdleFVIeLIgedaylak;)aMgnUvkMhusenaH dUcCa karrYmKMnitKa karEkgbnM ksar
karxkxankt;RtaRbtibtikaredayectna b eFVICakarbgajxuseTAsvnkreday ectna .
luHRtaEtsvnkmbgajPstagpy eTIbsvnkrRtUv)anpl;siTieGayTTYlyl;RBmcMeBaH
karbriyayCaPaBBit nig karkt;Rta nig ksarCakarBit . eTaHbIya:gNakeday
ebIeyagtamsg;darsvnkmkm<Ca 200 : eKalbMNg nig eKalkarN_TUeTAnkarRKb;RKg
svnkm : svnkrRtUverobcMEpnkar nig eFVIkarGnuvtkar eFVIsvnkm edaykglkNsgSy
RbkbedayviCaCIv kgkarTTYlsal;fa lkxN b RBwtikarN_ EdlGacrkeXIjnUvkar
kMNt;bgaj EdlfaCakMhusedayectna b kMhusGectnaGacekItman .
14- xNEdlRbBn K Neny ni g RbBn R tY t Bi n i t p k g d m anRbsi T i P aB kat; b n y
nUvPaBEdlGacekItmaneLIgnkarbgajxusnr)aykarN_hirBavt EdlbgreLIgeday
kMhusectna nig kMhusGectnaenaH vanwgEtgEtmanhaniPymYycMnYnnkar RtYtBinit
pkg kgkarEdlxkxanmin)anGnuvttamkarEdl)aneRKagTuk . bEnmelIenaH RbBn
KNeny nig RbBnRtYtBinitpkgGacminmanRbsiTPaB cMeBaHkMhusedayectna
EdlBak;BnnwgkarrYmKMnitKakgcMeNamnieyaCikTaMgLay b kMhusedayectna Edlbgr
eLIgedayGkRKb;RKg . GkRKb;RKgxH raraMgdl;dMeNIrkarRtYtBinitedIm,ITb;sat;nUv
kMhusEdldUcKaeTAnwgkMhusTaMgLayEdlbgreLIgedaynieyaCiknana . ]TahrN_dUcCa
karbBaaeGayGkeRkambgab;kt;RtabgsRbtibtikar b lak;kM)aMgRbtibtikarTaMgenaH b
eFVIkarbiT)aMgBtmanEdlBak;BnnwgRbtibtikarTaMgenaH .
nItiviFIepSgeBlEdlmankarcglbgajfa mankMhusectna b Gectna
GacekItman
15- enAeBlGnuvtnItiviFIsvnkm Edl)aneRKageLIgBIkarvaytMlhanIPy cglbgajeGay
eXIjBIPaBEdlnwgGacmankMhusectna nig kMhusGectnaenaH svnkrRtUveFVIkarBicarNa
BI\TiBldmanskanuBlelIr)aykarN_ RbsinebIsvnkreCOCak;fakMhusedayectna nig
______________________________________________________________________________
TMBr 2 2
Gectna EdlRtUv)anbgajenaH Gacman\TiBlya:gFMduMeTAelIr)aykarN_hirBavt svnkr

RtUveFVIkarGnuvtnUvnItiviFIEdl)anEklMGr b Edl)anbegItbEnm .
16- visalPaBnnItiviFIbEnm b Edl)anEklMGTaMgenaH GaRsyeTAelIkarvinicyrbs;svnkr
cMeBaH
k- RbePTTaMgLaynkMhusectna nig Gectna EdlRtUv)ancglbgaj
x- PaBTMngEdlnwgGacekItmannkMhusTaMgenaH
K- PaBTMngEdlGaceGayRbePTdCak;lak;nkMhusectna nig Gectna man\TiBlFMduM
eTAelIr)aykarN_hirBavt .
luHRtaEtmankaleTscglbgajc,as;las; ebImindUecaHeT svnkrminGaceFVIkar)a:n;
RbmaNfakMhusectna nig GectnaNamYyenaH CakarekIteLIgedaykgeT . Rbsin
ebICakarcaM)ac; svnkrnwgeFVIkarEksMrYlnUvlkN eBlevla nig visalPaBnnItvi Fi lI GM ti .
17- karGnuvtnItiviFIEdlbEnm b Edl)anEklMG CaTUeTAGacpl;lTPaBdl;svnkrkg
karbBaak;GHGag b lubbM)at;mnilsgSynkMhusectna b Gectna . eBlmnilsgSy
nkMhusectna b Gectna minRtUv)anbM)at;edaykareRbInItiviFIbEnm b Edl)anEklMGenaHeT
svnkrRtUvBiPakSaelIbBaaenaH CamYyGkRKb;RKg nig BicarNafa etIbBaaRtUv)anqH
bBaaMg b EktMrUvya:gRtwmRtUvkgr)aykarN_hirBavtEdrbeT . svnkr RtUveFVIkarBicarNa
BI\TiBl EdlGacekItmaneTAelIr)aykarN_rbs;xn .
18- svnkrRtUvBicarNaBIPaBb:Bal;nkMhusedayectna nig GectnaFMduM EdlCab;Tak;Tg
CamYyTidPaBepSgnkareFVIsvnkm CaBiess BIPaBeCOCak;nkarbgajrbs;GkRKb;RKg
EdlGaccat;TukfaGaceCOCak;)an . kgnyenH svnkrRtUveFVIkarBicarNaeLIgvijelIkar
vaytMlhaniPy nig suBlPaBnkarbgajrbs;Gk RKb;RKg kgkrNIEdlkMhusectna
nigGectnaminRtUv)anrkeXIjedayRbBnRtYtBinitpkg b kMhusTaMgenaHmin)anbBalkg
karbgajrbs;GkRKb;RkgenaHeT . plvi)aknkrNICak;lak; mYycMnYnnkMhusectna
nig GectnaEdlRtUv)anrkeXIjedaysvnkr nwgBwgEpkeTAelITMnak;TMngnkarRbRBwtxus
______________________________________________________________________________
TMBr 23
nig karlak;kM)aMgnkMhusectna nig GectnacMeBaHnItiviFI RtYtBinitCak;lak; nig kMritrbs;

GkRKb;RKg b nieyaCikEdl)anBak;Bn .
karraykarN_nkMhs
u ectna nig Gectna
cMeBaHGkRKb;RKg
19- svnkr RtUveFVIkarTMnak;TMngGMBIlTpl EdlEpkelIPaBBitCamYyGkRKb;Rkgya:gqab;bpM tu
EdlGaceFVIeTAekItRbsinebI
k- svnkrsgSyfa kMhusectnaGacman eTaHbI\TiBlCaskanuBleTAelIr)aykarN_
hirBavtminmanPaBCasarvnkeday .
x- kMhusedayectna b GectnaFMduM RtUv)anrkeXIjfa vamanvtman .
20- kgkarkMNt;GktMNagdsmrmmYyrbs;GgPaB edIm,ITTYleFVICaGkraykarN_BIkarekIt
eLIgnPaBEdlekItman b kMhusectnaBit b kMhusGectnaFMduM svnkrRtUvBicarNanUv
ral;kaleTsTaMgGs; . edayKitBIkMhusectna svnkrRtUveFVIkarvaytMl BIPaBTMng
CamankarBak;BnCamYyGkRKb;RKgfak;x<s; . kgkrNIPaKeRcInEdlBak;BnCamYynwg
kMhusectna vasmRsbnwgeFVIkarraykarN_BIbBaaeTAeGayGkRKb;RKgkgkMritmYynrcna
sm<nnGgkarcat;taMgrbs;GgPaB EdlTTYlxusRtUvcMeBaHmnusSTaMgLayEdleCOCak;
famankarBak;Bn . enAeBlEdlmnusSTaMgLayEdlTTYlxusRtUvcMeBaHkarkMNt;TisedA
TaMgmUlrbs;GgPaB RtUv)ansgSyenaH svnkr CaTUeTA nwgeFVkI arEsVgrkdMbnU a n tampv c,ab;
edIm,ICMnYykgkarkMNt;nnItiviFIedIm,IGnuvttam .
cMeBaHGkeRbIR)as;r)aykarN_hri Bavtr bs;svnkr
21- RbsinebI svnkrsnidanfakMhusedayectna bGectnaman\TiBlFMduMeTAelIr)aykarN_
hirBavtnwgminRtUv)anqHbBaaMgb EktMrUveGayRtwmRtUvkgr)aykarN_hirBavt svnkrRtUv
eFVIkarbBaak;BIlkNsm,ti b KMnitpynkMhusTaMgenaH .
______________________________________________________________________________
TMBr 2 4
22- Rbsi n ebI s vnkr RtU v )anraraM g edayGg P aB mi n eGayTTY l )annU v Ps t ag svnkm
EdlRtwmRtUv nig RKb;RKan;sMrab;eFVIkarvaytMl faetIkMhusectna b Gectna EdlPaBFMduM
cMeBaHr)aykarN_hri Bavt) anekIteLIg b TMngCaekItenaH svnkrRtUvbBaak;BlI kNsm,ti b
KMnitEdlminTTYlxusRtUvnwgkMhusTaMgenaH enAelIr)aykarhirBavtedayEpkeTAelImUldan
bBaanananvisalPaBkareFVIsvnkm .
23- RbsinebIsvnkrminmanlTPaBkMNt;fa etIkMhusedayectna b kMhuseday Gectna
)anekIteLIg b Gt; eRBaHEtbBaanana Edl)anbgMeGayeFVIeTAtam edaysarGgPaB enaH
svnkrRtUveFVIkarBicarNaBIkarC\TiBl eTAelIr)aykarN_rbs;svnkr .
cMeBaHGaCJanItbi ,Bati nig nItRi btibti
24- katBVkicrbs;svnkrkgkarrkSaPaBsMgat; CaTUeTAnwgeFVIkarraraMg karraykarN_BIkMhus
ectna b Gectna eTAeGayPaKITI 3 . kb:uEn kgkaleTsdCak;lak;katBVkicnkar
rkSakarsMgat; RtUv)anbdiesFedaylknik c,ab; b edaytulakar ]TahrN_ kg
RbeTsmYycMnYn svnkrRtUv)antMrUv edaysabnhirBavt eGayeFVIkarraykarN_BIkMhus
ectna b kMhusGectna eTAeGayGaCJaFrRtYtBinit . svnkr RtUvkarEsVgrkdMbUnan
pvc,ab;sMrab;kaleTsEbbenH edIm,Ipl;nUvkarBicarNa EdlsmRsbcMeBaHkarTTYlxus
RtUvrbs;svnkr TAelIRbeyaCn_saFarN .
kardkecjBIkicsna
25- svnkrGacsnidanfa kardkecjBIkicsna KwmansarsMxan;eBlEdlGgPaB mincat;
viFankarCabnan; edayKitBIkMhusedayectna EdlsvnkrKitfamansarsMxan;kg
kaleTsenH eTaHbICakMhusectnaenaH minmanPaBFMduM cMeBaHr)aykarN_hirBavt k
eday . ktaTaMgLayEdlC\TiBlelIkarsMerccitrbs;svnkr rYmmanplvi)aknkar
Bak;Bnrbs;GaCJaFrfak;x<s;bMputrbs;GgPaB EdlGacC\TiBldl;PaBEdlGaceCOCak;
)annkarbgajrbs;GkRKb;RKg nig karC\TiBldl;svnkrelIkarcUlrYmCamYyGgPaB .
kgkarQandl;esckIsMerccitEbbenH svnkr CaTUeTAKYrEsVgrkdMbUnanpvc,ab; .
______________________________________________________________________________
TMBr 2 5
26- enAeBlmankarpas;brsvnkr nig TTYlsMNYrBIsvnkrEdl)anesIeLIg svnkr Edl

manRsab; RtUvpl;dMbUnanfa etImanmUlehtuEdlRbkbedayviCaCIvmYycMnYnNaEdl
bNaleGaysvnkrEdlRtUv)anesI bdiesFcMeBaHkarEtgtaMgenaH . visalPaBEdlGac
eGaysvnkr EdlmanRsab; eFVIkarBiPakSaBIkickarrbs;GtifiCn CamYysvnkrEdl)an
esIeLIg edayEpkeTAelIfa etImankarGnuBaatrbs;GtifiCn eGayeFVIdUecH b ktMrUvkartam
pvc,ab; b pvsIlFmEdldak;eGayGnuvt enAkgRbeTs nImYy EdlmanCab;Tak;Tgnwg
karbgajEbbenH beT . RbsinebImanehtupl b bBaaepSgeTotEdl)anTamTareGay
dak;bgajenaH svnkrmanRsab; KYrplB; tmanlMGti nig eFVkI arBiPaSaeday esrI CamYysvnkr
Edl)anesIeLIg eTAelIral;bBaaEdlBak;Bn nwgkarEtgtaMgsvnkrfI edayKitBicarNaBI
karkMNt;Rsbc,ab; nwgmansIlFm edayrYmbBalTaMgkarGnuBaatBIGtifiCnpgEdr .
RbsinebIkarGnuBaatBIGtifCi n edayBiPakSaGMBI kick arCamYysvnkr Edl)aneseI LIgRtUv)an
bdiesFedayGtifiCn karbdiesFenaH RtUv)andak;bgajeGay svnkr Edl)anesIeLIg
dwgpgEdr .
TsSnvisyEpkrd
eyageTAtamkfaxNe lx 9 nsgdarsvnkmkm<CaenH KYrkt;sMKal;fa lkN nig visalPaB
nsvnkmEpkrd GacRtUvrgnUvkarC\TBledayc,ab; bTbBaabTb,Bati nigesckIbgab;
rbs;rdmRnI cMeBaHbBaaTak;TgnwgkarrkkMhusedayectna nigkMhusedayGectna. tMrUvkar
TaMgenH GaceFIVeGayfylTPaBrbs;svnkrkgkareRbIR)as;karvinicy . bEnmelIkarTTYl
xusRtUvEdlCatMrUvkarrbs;c,ab; kgkarrkkMhusecna xNEdleRbIR)as;fvikardbNaaleGay
manTMenareTArkkarcab;GarmrN_x<s;BibBaakMhusedayectna ehIysvnkrRtUvkareFIVkareqIy
tbcMeBaHkarrMBwgTukrbs;mhaCnkgkarrkkMhusedayectna. vakRtUv)anTTYlsal;Edrfa
karTTYlxusRtUvcMeBaHkareFIVr)aykarN_ dUcEdl)anelIkeLIgkgkfa xN 19 nig 20
nsg;darsvnkmkm<CaenH GacsitenAeRkamlkxNCak;lak;nGaNtisvnkm b c,ab; b
bTbBaaBak;BnepSg.
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TMBr 26
]bsm<n ]TahrN_nlkxN bRBwtikarN_nanaEdlbegIthanIPynkMhusectna b kMhus

Gectna
sMNYrBak;BneTAnwgPaBesaHRtg; bsmtPaBrbs;GkRKb;RKg
- karRKb;RKgRtUv)ansitenAeRkammnusSmak;bedayRkumtUcNamYYyehIynigman
RkumRbwkSa b KNkmaFikarRtUvTTYlxusRtUvEdlKan.
- manrcnasm<nsaCIvkmEdlmanPaBsKsaj EdlPaBsKsajTaMgenaHhak;dUc
CaminRtUv)anFana.
- mankarbraCyEdlecHEtbndEdl kgkarEktMrUvcMNucexSaycMbgTaMgLaykg
kar RtYtBinitpkgEdlkarEksMrYlTaMgenHCakarEdlGaceFIVeTA)an.
- manGRtapas;brbuKlik kgEpkKNeny nighirBavtCan;x<s;
- manPaBxVHxatbuKlikkgnaykdanKNenyEdlFMdMunigecHEtRtUvGUsbnay
- mankarpas;brCabnbnab;nTIRbkSac,ab; bsvnkr
sm<aFKabsgt;minRbRktIBIpkg bkeTAelIGgPaBmYy
- ]sSahkmkMBugmankarFak;cuH ehIykarbraCykMBugmankarekIneLIg.
- minmanmUlFnskmRKb;RKan;edaysarEtcMNUlFak;cuH bedaysarEtkarBRgIk
manPaBrhseBk.
- KuNPaBnkarrkcMNUlkan;EtmankarfycuH ]TahrN_ dUcCahaniPyEdlekIn
eLIgtamrykarlk;eday\NTan eFIVeGaymankarERbRbYldl;karGnuvtn_n
GaCIvkm bkareRCIsneKalneya)ayKNenyEdleFIVeGaycMNUlRbesIreLIg.
- GgPaBRtUvkareGaymanTMenarrekIneLIgnR)ak;cMeNjsMrab;RTRTg;fTIpSarrbs;
PaKhunrbs;vaedaysarmansarNCncg;pl;karkan;kab;CMnYs bedaysarehtu
epSgeTot.
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TMBr 27
- GgPaBmankarvinieyaKdsMxan;kg]sSahkmmYybRslayplitplmYyEdlRtUv
)ansMKal;famanbMErbMrYlqab;rhs.
- GgPaBBwgEpkya:gxaMgelI plitplbGtifiCnmYybmYycMnYn.
- sm<aFKabsgt;EpkhirBavt eTAelIGkRKb;RKgfak;x<s;.
- sm<aFKabsgt;EdlmanelIbuKlikKNeny edIm,IeFIVr)aykarN_hirBavteGay
rYcral; kgkMlugeBldxIEdlminRbRktI.
RbtibtikarEdlminRbRktI
- Rbtibtki arminRbRktIEdlman\TiBlFMdMueTAelIcMNUl CaBiessKWenAeBlCitcugqaM.
- Rbtibtikar bkacuHbBaIKNeny EdlmanPaBsKsaj.
- RbtibtikarCamYyPaKIBak;Bn
- karTUTat;sMrab;karp;l;esvakm ]TahrN_dUcCafesvakmemFavI TIRbwkSa bPak;
garepSg EdlmankMritx<s;elIsBIesvakmEdlRtUv)anpl;eGay.
bBaakgkarTTYl)anPstagsvnkmEdlRtwmRtUvnigRKb;RKan;
- karkt;RtaminRKb;RKan; ]TahrN_ ksarmineBjelj karEksMrYlya:gelIslub
eTAelIesovePAnigKNnI Rbtibtki arminRtUv)ankt;RtaedayRsbeTAtamnItvi Fi FI mta
nig xusBIKNnIRtYtBinitKansmtul.
- karerobcMksarRbtibtikarminRKb;RKan; mandUcCa kgVHxatnkarpl;siTiRtwmRtUv
ksarKaMRTminRKb;RKan; nig eFVIkarEklMGksar bBaamYyNakedaykgcMeNam
bBaaerobcMksar vaGacmansarsMxan;FMduM eBlEdlbBaaTaMgenaHTak;Tgnwg
RbtibtikarFM b minRbRktI .
- PaBxusKaCaeRcIn rvagkarkt;RtaKNeny nig karbBaak;GHGagBIPaKITI 3 CMelaH
rvagPstagsvnkm nig bMErbMrYlEdlminGacBnl;)an kgGnu)atRbtibtikar .
______________________________________________________________________________
TMBr 28
- kareqIytbEdlminsmehtupl nig minc,as;las;edayGkRKb;RKgcMeBaHsMNYr

rbs;svnkr .
ktaEbkmYycMnYnEdlepateTAelIbrisanRbBnkuMBTr EdlBak;BneTAnwglkxN
nig RBwtikarN_Edl)anerobcMxagelI rYmman
- PaBKanlTPaBkgkardkRsg;BtmanBIksarkuMBTr edaysarkgVHxatnkar
erobcMksarnmatika bkmviFI .
- BMuErbMrYlnkmviFICaeRcInEdlminRtUv)anerobcMCaksar minRtUv)anGnumt nig min
RtUv)aneFVeI tsR_i twmRtUv .
- karKansmtulTaMgmUlnRbtibtki arkuBM Tr nigmUldanTinn y cMeBaHKNnIhri Bavt.
______________________________________________________________________________
TMBr 2 9
sg;darsvnkmkm<Ca 300 - Epnkar

buBkV fa
1- eKalbMNg nsg;darsvnkmkm<CaenH KWedIm,IbegItsg;dar nigpl;nUvkarENnaMGMBIEpn
karsvnkmelIr)aykarN_hirBavtmYy . sg;darsvnkmkm<CaenH RtUv)anbegIteLIgenA
kgrUbPaBnsvnkmEdlekIteLIgCabn . enAeBleFVsI vnkmelIkdMbUg svnkrnwgGac
RtUvkareBlevla edIm,IBRgIkelIdMeNIrkarerobcMEpnkareRkayeBlCYbRbTHbBaaTaMgLay
Edl)anBiPakSakgksarenH .
2-
svnkrRtUvEterobcMEpnkarsvnkm dUecHsvnkmKWGacRtUv)aneFVIenAkgEbbbTmYyya:g
manRbsiTPi aB .
3- Epnkar KWCameFa)ayEdleFVI[kan;EtRbesIreLIgnUvyuTsaRsTUeTA nig CaviFIsaRsBisar

mYysMrab;kareRbIR)as;eBlevla niglkNnkareFIVsvnkmmYyEdl)anrMBwgTuk .
svnkrerobcMEpnkar edIm,IRbtibtisvnkm[manRbsiTPaB nig manlkNRtwmRtUvtam
eBlevla .
Epnkarkargar
4- Epnkarrbs;svnkmEdlmanPaBRKb;RKan; KWCaCMnYyedIm,IeFVI[R)akdfamankarRbugRbyt
dsmRsbeTAelIEpksMxan;epSgrbs;svnkm KWfabBaaEdlnwgGacekItmanRtUv)ankMNt;
ehIykargarenaH RtUv)anbBab;eTAtameKaledAEdl)andak;ecj . ma:geTotEpnkark
GacCYypgEdrenAkgkarEbgEckkargardl;CMnYykar nig karsMrbsMrYlnkargarEdl)an
eFVIedaysvnkrnigGkCMnajdTeTot .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI
TMBr 30
5-
TMhMnEpnkar mankarERbRbYlGaRsyeTAtamTMhMnGgPaB PaBsKsajrbs; svnkm

bTBiesaFn_ nigkaryl;dwgEdlsvnkrmancMeBaHGgPaBGaCIvkmenaH .
6-
karyl;dwgGMBIGaCIvkm KWCaEpksMxan;mYynEpnkarkargar . karyl;dwgrbs;svnkr

cMeBaHGaCIvkm CaCMnYyenAkgkarkMNt;nUvRbtibtikar RBwtikarN_kdUcCaRbtibtikarGaCIv
km dTeTotEdlman\TiBlCasarvnelIr)aykarN_hirBavt .
7-
svnkrnwgmanbMNgedIm,IBiPakSaBIFatuepSg EdlTak;TgnwgEpnkarsvnkmTaMgmUlkdUc
CanItiviFIsvnkmCak;Esg CamYynwgKNkmaFikarsvnkm buKlik nig GkRKb;RKg
GgPaB edIm,IeFVI[kan;EtRbesIreLIgnUvRbsiTiPaBeBlevla nig RbsiTPaBnkareFIV
svnkmnigedIm,IsMrbsMrYlnItiviFIsvnkmnanaeTAnwgkargarrbs;buKlikenAkgGgPaB .
eTaHbICaya:gNakeday kkmviFI nig EpnkarsvnkmCaTUeTA enAEtCakarTTYlxusRtUv
rbs;svnkrdEdl.
EpnkarsvnkmTeU TA
8- svnkrRtUvEterobcMCaksar nig begIteLIgnUvEpnkarsvnkmTUeTAmYy Edlmankar
briyayeTAelIrgVg;bBaaEdl)anrMBwgTukmun nigkarRbRBwtrbs;svnkm . kgxNEdl
kMNt;Rtarbs;EpnkarsvnkmTUeTA )antMrUveGayeFIVkarbriyayya:glMGitRKb;RCugeRCay
edIm,ICamKeTsk_kgkarbegItkmviFIsvnkm matika nig TMrg;c,as;las; mFt rbs;va
nwgERbRbYleTAtamTMhMrbs;GgPaB PaBsKsajnkargarsvnkm nig viFIsaRsCak;
lak;RBmTaMgbeckviTaEdlRtUv)aneRbIR)as;edaysvnkr .
9-
bBaaepSg EdlsvnkrRtUvBicarNaenAeBlbegItEpnkarsvnkmCaTUeTAmYy rYmman
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TMBr 31
karyl; d w g GM B I G aCI v km
km
- ktaesdkicTUeTA nig lkxNshRKas]sSahkmepSg Edlmankarb:HBal;dl;
GgPaBGaCIvkm .
- buKliklkNsMxan;rbs;GgPaBGaCIvkm karGnuvtn_hirBavt nigtMrUvkarkgr)ay
karN_rbs;va EdlrYmbBalbMlas;brEdlmantaMgBIkariybriecTmun .
- kMritsmtPaBTUeTAnkarRKb;RKg .
karyl; d w g GM B I R bB n R tY t Bi n i t p k g ni g RbB n K Neny
- eKalkarN_KNenyEdl)anGnuvteRbIR)as;edayGgPaB nigbMlas;brepSgenAkg
eKalkarN_TaMgenaH .
- \TiBlrbs;esckIRbkasGMBIsvnkm nig KNenyfI .
- karyl;dwgEdlecHEtekIneLIgrbs;svnkr elIRbBnKNenynigRbBnRtYtBinitp
kg RBmTaMgkarepatGarmN_epSg EdlRtUv)anrMBwgfanwgeRbIR)as;edIm,IeFVIetseTAelI
karRtYtBinitpkgnignItiviFIBinitlMGit.
hani P y ni g PaBCasarvn
- karvaytMlEdl)anrMBwgTuknbBaaEdlCab;CamYynighaniPy Edl)anRtYtBinit nig
karkMNt;eTAelIEpksvnkmcMbg .
- kardak;ecjnUvkMritPaBCasarvn sMrab;eKalbMNgsvnkm.
- PaBEdlGacRbRBwteTA)anrbs;kMhusqgCasarvn EdlrYmbBalTaMgbTBiesaFn_taMg
BikariybriecTmun bkkMhusedayectna .
- karkMNt;nEpkKNenyEdlsKsajepSg edayrYmbBalTaMgPaBsKsajTaMg
LayEdlTak;TineTAnwgkar)a:n;sanKNeny .
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TMBr 32
lk N karerobcM e Blevla ni g kM r i t rbs; n I t i v i F I

- PaBEdlGacekItmannkarpas;br edaysgt;eTAelIEpksvnkmCak;Esg.
- \TiBlrbs;BtmanbeckviTaelIkargarsvnkm .
- kargarsvnkmpkg nig \TiBlrbs;vaelInItiviFIkargarsvnkmxageRkA .
karsM r bsM r Y l kartM r g; T i s karRKb; R Kg ni g karBi n i t eLI g vi j
- karBak;Bnrbs;svnkrdTeTot enAkgkareFIsV vnkmeTAelIsmasFatunana ]TahrN_
dUcCaRkumhunsaxa saxa nigtMbn;epSg
- karBak;Bnrbs;GkCMnajkarnana
- cMnYnnTIkEng
- tMrUvkarbuKlik
bBa a dTeTot
- lTPaBEdlkar)a:n;sanEdlmankarTak;TgKabnbnab;CabBaaEdlRtUvecaTsYr
- lkxNEdltRmUv[mankarykcitTukdak;CaBiess eTAelIGtiPaBrbs;PaKIBak;Bn .
- lkxNnkicRBmeRBogsvnkm nig TTYlxusRtUvpvc,ab;dTeTot.
- eBlevla nig lkNrbs;r)aykarN_bkarR)aRsyTak;TgdTeTotEdlTak;Tin
CamYyGgPaBehIyRtUv)anrMBgw TukenAeRkamkicRBmeRBogsvnkm .
kmvFi s
I vnkm
10- svnkrRtUvbegIt nigerobcMCaksarkmviFIsvnkmmYy edaydak;rYmbBalnUvlkNeBl
evla nigkMritnnItiviFIsvnkmEdltMrUv nig)anerobcMCaeRsc edIm,IGnuvtEpnkarsvnkm
TaMgmUl. kmviFIsvnkmeRbob)annwgbNMnkarENnaMepSg sMrab;CYykgkareFVIsvnkm
ehIyvakCameFa)aymYyedIm,Ikt;Rta nig RtYtBinitRbtibtikar dsmRsbrbs;kargar.
______________________________________________________________________________________
TMBr 33
kmviFIsvnkm GacrYmbBalpgEdrnUveKaledAsvnkmsMrab;EpknImYynkargar nig

karllkeBlevla KWfaral;cMnYnem:agTaMgGs; nwgRtUv)aneKeFVI KMeragfvika sMrab;nItiviFI
nigkargarsvnkmepSg .
11- enAkgkarerobcMkmviFIsvnkm svnkrRtUvEtBicarNaGMBIkarvaytMlCak;EsgeTAelI
hanIPyEdlCab;mkCamYy nig haniPynkarRtYtBinitEdl)anTamTareGaymankar
FanaEdlpl;edaynItiviFIBinitlMGit . svnkrRtUvEtBicarNaGMBIkareRbIR)as;eBlevla
kgkareFVIetseTAelIkarRtYtBinitpkg karsMrbsMrYlBICMnYykar Edl)anrMBwgTukBIGg
PaBnigkarBak;BnnsvnkrepSgeTotbGkCMnajnana . bBaadTeTot Edl)ansMKal;
enAkgkfaxNTI 9 RbEhlGacnwgTamTareGaymankarBicarNalMGit bEnmeTotenAkg
dMNak;kalnkarbegItkmviFIsvnkmpgEdr .
bMlas;br eTACa EpnkarsvnkmTeU TAnigkmvFi s
I vnkm
12- EpnkarsvnkmTUeTA nig kmviFIsvnkm CacaM)ac;RtUvEt)aneFVIkarEkERbenAkgdMNak;kal
nkareFVIsvnkm . Epnkar KWRtUv)aneFVICabnbnabrhUtenAkgeBleFVIsvnkm BIeRBaH
lkxN niglTplEdlmin)anrMBwgTukepSgrbs;nItiviFIsvnkmmankarpas;br .
mUlehtunkarpas;brya:gsMxan;TaMgenaH KYrEtRtUv)ankt;RtaTuk .
w
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TMBr 34
sg;dasvnkmkm<Ca 320- PaBCasarvnnsvnkm

buBkV fa
1- eKalbMNg nsg;darsvnkmkm<CaenH KWedIm,IbegItnUvsg;darnigpl;nUvkarENnaMGMBI
TsSnTannPaBCasarvn nigTMnak;TMngrbs;vaCamYynwghaniPysvnkm .
2- svnkrKYrKitBicarNaGMBIPaBCasarvn nig TMnak;TMngrbs;vaCamYy nwghaniPysvnkm
enAeBleFVIsvnkm.
3 - : PaBCasarvn : RtUv)ankMNt;ny dUcxageRkamenH
: BtmanmanPaBCasarvn RbsinebIkarlubbkarbgajxusrbs;vaGacC\TiBldl;kar
sMerccitEpkesdkic rbs;GkeRbIR)as;edayQrelImUldanr)aykarN_hirBavt . PaBCa
sarvnGaRsyeTAtamTMhMnFatu b kMhusEdlvinicyenAkgkaleTsEdlmankar
lubecal nig bgajxusrbs;va . dUecHPaBCasarvnpl;nUvcMNucc,as;las; CaCagCacrik
lkNCa xwmsarEdlBtmanRtUvmanRbsinebIvasMxan; }.
PaBCasarvn
4 - kmvtnkareFVIsvnkmelIr)aykarN_hirBavt KWedIm,IeFVI[svnkrGacmanlTPaBkgkar
beBajTsSn faetIr)aykarN_hirBavtRtUv)anerobcM enARKb;eKalkarN_CasarvnTaMg
LayedayGnuelameTAtamsg;darKNenykm<CaEdrbeT . karvaytMlGVICaPaBCa
sarvnenH KWCabBaankarvinicyRbkbedayviCaCIv.
5 - enAkg karerobcMnUvKMeragsvnkm svnkrkMNt;kMritnPaBCasarvnEdlGacTTYlyk)an
edIm,IrkeGayeXIjnUvcMnYnnkarbgajxusCasarvn . eTaHbICay:agNakeday k TaMgtY
elxniglkNnxwmsarkarbgajxusRtUv)anTamTareGayKitBicarNa. ]TahrN_n
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TMBr 35
karbgajxusmanlkNCa
xwmsarGacCakarBiBNnaminRKb;RCug
eRCay
bminRtwmRtUvtameKalneya)ayKNeny
EdlvaTMngnaM[GkeRbIR)as;nUv
r)aykarN_hirBavtGac yl;xusedaysarkarBiBNna nig min)anbgajGMBIkarmineKarB
eTAtamtMrUvkarnItikm ehIyvaTMngfakardak;kMhittambTb,BatienAeBleRkay nwgeFVI
eGayGn;fydl;smtPaB Rbtibt.i
6-
svnkrRtUveFVIkarKitBicarNaBIlTPaBnkarbgajxus ncMnYntUcEdlBak;Bn nig cMnYn

srubrbs;va EdlGacmankarb:HBal;CasarvneTAelIr)aykarN_hirBavt . ]TahrN_
kMhusedayGectnaeTAelInItiviFInacugEx GacCaktacglbgajBIskanuBlnkarbgaj
xusCasarvn RbsinebIkMhusedayGectnaenaHekIteLIgdEdlral;Ex .
7 - svnkreFVIkarKitBicarNanUvPaBCasarvn TaMgeTAelIkMritnr)aykarN_hirBavtTaMgmUl
nigsmtulKNnImYynigcMNat;fak;Rbtibtikar nig karbgaj . PaBCasarvnGacTTYl
plb:HBal;BIkarKitBicarNa dUcCatMrUvkartambTb,Batinigc,ab;nigkarKitBicarNaEdl
Tak;TgeTAnwg smtulKNnInr)aykarN_hirBavt nigTMnak;TMngrvagKNnITaMgenH .
dMeNIkarenHGacnaM[mankMritnPaBCasarvnepSg GaRsyedayTidPaBnr)aykarN_
hirBavtEdlRtUv)anKitBicarNa.
8
PaBCasarvn RtUv)ansvnkrBicarNaenAeBlEdl
k> eFVIkarkMNt;nUvlkN eBlevla nigTMhMnnItiviFIsvnkm
x> eFVIkarvaytMlGMBIplb:HBal;nkarbgajxus
______________________________________________________________________________________
TMBr 36
TMnak;TMngrvagPaBCasarvn nig hanIPysvnkm

9 enAeBlEdlerobcMEpnkarsvnkm svnkrRtUvKitBicarNa faetIGVIEdlbNaleGay
r)aykarN_hirBavtmankarbgajxusCasarvn. karvaytMlrbs;svnkrBIPaBCasarvn
EdlTak;TgeTAnwgsmtulKNnIEdlCak;lak; nig lMdab;fak;nRbtibtikar GacCYydl;
svnkrkgkarsMercnUvsMnYrdUcCa etIFatuNa mYyEdlKYrBinit ehIyfaetIKYreRbIR)as;nUv
karkMNt;ykCatMNagbnItiviFIviPaK. TaMgenH Gac[svnkreRCIserIsbBalKanUvnItiviFI
svnkm EdlsgwmfanwgGackat;bny haniPysvnkm eGaysitenARtwmkMritTabEdl
GacTTYlyk)an.
10 manTMnak;TMngpyKa rvagPaBCasarvnnigkMritnhaniPysvnkm kMritnPaBCasarvnkan;
EtFM kMritnhanIPysvnkmkan;EttUc ehIybRBaasKamkvij . svnkreRbITMnak;TMngpy
KarvagPaBCasarvn nig haniPysvnkmenAeBleFVIkarBicarNakMNt;lkN eBlevla
nig TMhMnnItiviFIsvnkm . ]TahrN_dUcCaenAeRkayeBleFVIEpnkar nItiviFIsvnkmdCak;
lak;savnkrkMNt;faPaBCasarvnmankMritTabhaniPysvnkmekIneLIg . svnkrGac
kat;bnyb eFVIeGayGVITaMgGs;enHmansmtul)aneday
k> kat;bnykMritvaytMlnhaniPynkarRtYtBinit RbsinebIGac eFVIeTA)an nig
RTRTg;dl;kMritEdl)ankat;bnyenaH edayeFVIkarBRgIkets RtYtBinit beFVIets
bEnmeTotnUv
x> kat;bnyhanIPynkarkarBaredayEktMrUvnUvlkN eBlevla nig TMhM n
Epnkarrbs;nItiviFIEdlmansarRbeyaCn_.
PaBCasarvn nig hanIPysvnkmkgkarvaytMlPstagsvnkm
11 - karvaytMlrbs;svnkreTAelIPaBCasarvnnighaniPysvnkm enAeBleFVIEpnkardMbUg
nkicRBmeRBogGacxusBIeBlnkarvaytMllTplnnItiviFIsvnkm .
TaMgenH
GacekIt)anedaysarEtbMErbMrYlnkaleTs b edaysarEtbMErbMrYlnkaryl;dwgrbs;
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TMBr 37
svnkreRkayBI)aneFVIsvnkm. ]TahrN_dUcCa RbsinebIsvnkmRtUv)anerobEpnkarmun

kariybriecTbBab; rbs;r)aykarN_hirBavt svnkrnwgeFVIkarBakrN_lTplnRbtibti
karnigsanPaBhirBavt . RbsinebIlTplnRbtibtikar nig sanPaBhirBavtCak; Esg
xusKa xaMgenaHkarvaytMleTAelIPaBCasarvn nig haniPy svnkmGacRtv)an
pas;brpgEdr. bEnmelIenaHkgkareFVIEpnkarsvnkic svnkrGackMNt;edaybMNg
cMeBaHkMritnPaBCasarvneGaymankMritTabCag EdlTTYlyk)ankgkarvaytMlfa
GVIEdlmanbMNgykmkeRbIkg karvaytMllTplsvnkm . TaMgGs;enHGacRtUv)an
eFVIeLIgedIm,I kat;bnynUvPaBnkarbgajxus EdlminGacrkeXIjehIy nigpl;dl;
svnkrnUvkMritsuvti PaBenAeBleFVIkarvaytMlBIplb:HBal; nkarbgajxusEdlrkeXIj
enAkgkMLgeBl eFIVsvnkm .
karvaytMlBIplb:HBal;nkarbgajxus
12 - enAkgkarvaytMlBIkarbgajdRtwmRtUvnr)aykarN_hirBavt svnkrKYrEtvaytMlfa
etIcMnYnsrubnkarbgajxusEdlmin)anEktMrUv EdlRtUv)ankMNt;bgajkgkMLgeBleFVI
svnkm KWCasarvn .
13 - cMnYnsrubnkarbgajxusEdlmin)anEktMrUvrYmman
k> karbgajxusdCak;lak;RtUv)ankMNt;edaysvnkr ehIyrab;bBalnUvpl
b:HBal;Bitnkarbgajxusmin)anEktMrUv EdlRtUv)ankMNt;bgajenAkgkMLg
eBlsvnkmnkariybriecTmun.
x> kar)a:n;RbmaNdRbesIrrbs;svnkr BIkarbgajxusEdlminGackMNt;)an
Cak;lak; ]TahrN_ kMhusEdl)aneRKagTuk.
14- svnkrRtUveFVIkarKitBicarNa faetIcMnYnsrubnkarbgajxusEdlmin)anEktMrUvmanPaB
CasarvnEdrbeT. RbsinebIsvnkrsnidanfakarbgajxusmanlkNCasarvn svnkr
RtUveFVIkarKitBicarNakgkarkat;bnyhaniPysvnkm edayBRgIknUvnItiviFIsvnkm besI
______________________________________________________________________________________
TMBr 38
suMGkRKb;RKgeFVIkarEktMrUvr)aykarN_hirBavt . enAeBlNakedaykGkRKb;RKgcg;Ek
tMrUvnUvr)aykarN_hirBavtsMrab;karbgajxus Edl)ankMNt;bgaj.
1515- RbsinebIGkRKb;RKgbdiesFmineFVIkarEktMrUvnUvr)aykarN_hirBavt ehIylTplnnIti
viFIsvnkmbEnmeTot minGaceGaysvnkrsnidan)anfa cMnYnsrubnUvkarbgajxusmin
)aneFVIkarEktMrUvminmanlkNCasarvn svnkrKYrBicarNanUvkarEksMrYldsmRsbeTA
elIr)aykarN_rbs;svnkr edayGnuelameTAtamsg;darsvnkmkm<Ca 700 : r)ay
karN_rbs;svnkrcMeBaHr)aykarN_hirBavt :.
16 - RbsinebIcMnYnsrubnkarbgajxusmin)anEktMrUv Edlsvnkr)ankMNt;bgajxitCitkMrit
nkarbgajxusCasarvn svnkrRtUvBicarNafa etIvaTMngCakarbgajxusEdlmin)anrk
eXIj EdlenAeBlrYmfaeBlEdlcMnYnsrubnkarbgajxusmin)anEktMrUvvaGacFMCagkMrit
nPaBCasarvn . dUecHenAeBlEdlcMnYnsrubnkarbgajxus Edlmin)anEktMrUvxitCit
kMritnPaBCasarvn svnkrKYreFVIkarBicarNakat;bnyhaniPy edayGnuvtnUvnItiviFI
svnkmbEnm b edayesIsuMGkRKb;RKgeGayeFVIkarEktMrUvnUvr)aykarN_hirBavt cMeBaH
karbgajxusEdl)anrkeXIj.
TsSnvisyEpkrd
1> kgkarvaytMlelIPaBCasarvn edIm,IbEnmeTAelIkarvinicy EdlRbkbedayviCaCIvsvnkr
nEpkrdRtUvEtKitBicarNanUvnItikm b bTb,Baati EdlGacC\TiBldl;karvaytMl
enaH . enAkgEpkrd PaBCasarvnEpkpgEdreTAelI : TMhM nig lkN : nFatu nigrab; bBal
dUcCaPaBxusEbknigtMl . PaBxusEbkRKbdNb;eTAelIbBaaepSg dUcCakareKarB
tamGaCJaFrnItikmEdlBak;Bn b GtRbeyaCn_saFarN.
______________________________________________________________________________________
TMBr 39
Pstagsvnkm
buBkV fa
1- eKalbMNgnsgd; arsvnkmkm<C aenH KWedIm,IbegtI sgd; ar nigplk; arENnaMeTAelIPst ag
svnkmCatYelxnigxmw sarEdlRtUv)anTTYl enAeBleFVsI vnkmr)aykarN_hri Bavt nignItvi Fi I
epSg edIm,ITTYl)annUvPst agsvnkmenaH.
2- svnkrKYrEtTTYleGay)annUvPst agsvnkmEdlRtwmRtUv nig RKb;RKan;edIm,IGaceFIkV arsndi a n
dsmehtupl eTAelImlU danTsSnsvnkm.
3- Pst agsvnkm KWRtUv)anTTYlmkBIkareFVeI tsc rM Hu KarvagnItvi Fi BI ni ti lMGti nigkarBinti eTAelI
RbBnR tYtBinti pkg .
kg kaleTsxHPst agepSgRtUv)anTTYlmkBIkareRbIR)as;EtnIti
viFBI ni ti lMGti mYyb:eu NaH.
4-
{Pst agsvnkm} mannyfa CaBtmanEdl)anTTYledaysvnkr edIm,IQandl;karsndi a n

rYmmYyeTAelImlU danTsSnsvnkm . Pst agsvnkmrmY mankMNt;Rta KNeny nig RbPB
nksarepSgedaybBaak;BPI aBBitR)akdnBtmankg r)aykarN_hri Bavt
nigBtmanmkBIRbPBdTeTot.
5-
{etse lIkarRtYtBinti pkg } mannyfa CaetsE dlRtUv)aneFVI edIm,ITTYl)annUvPst agsvnkm

EdlTak;TgnwgPaBsmRsbnKMrU nig Rbtibtki arRbsiTPi aBnRbBn KNeny nigRbBnR tYt
Binti pkg .
6-
{nItvi Fi BI ni ti lMGti } mannyfaCaetsE dleFVeI LIg edIm,ITTYl)annUvPst ag svnkmedIm,Irk

eXIjnUvkarraykarN_mni RtwmRtUvCasarvn enAkg r)aykarN_hri Bavt .
nItvi Fi BI ni ti lMGti enHmanBIrRbePT
________________________________________________________________________________
RksYgesdkci nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI
TMBr 40
k> karBinti y:aglti ln; eTAelIsmtulKNnI nigRbtibtki arCMnjY epSg.

x> nItvi Fi vI Pi aK.
Pst agsvnkmEdlsmRsbehIyRKb;RKan;
7- PaBsmRsb nigPaBRKb;RKan; KWmanTMnak;TnM gnwgKaeTAvijeTAmk ehIyRtUv)aneRbIR)as;eTA
elIPst agsvnkm Edl)anTTYlmkBIkareFVeI tse lIntI vi Fi BI ni ti lMGti nigetse TAelIkarRtYt
Binti pkg . PaBRKb;RKan;KCW argVas;sg ; nPst agsvnkmCatYelx EdleyIgRtUvkarkPaB
smRsbvjRtUv)aneRbIR)as;CargVas;sg ; nPst agsvnkmCaxmw sar
ehIyvamanTMnak;TnM g
cMeBaHkarGHGagNamYy nig PaBEdlGacTukcit) anpgEdr. CaFmtasvnkremIleXIjfava
mansarsMxan; EdlRtUvBwgEpkeTAelIPst agsvnkm EdlmanlNbBaH bBal CaCagsndi a n.
ehIysvnkrnwgEtgEt)anxitxMBayam edIm,IEsVgrknUv Pst agsvnkmBRI bPBepSgbman
lkNedayET,kBIKa edIm,IKaMRTelIkar GHGag dUcKamYy .
8-
enAkg karbeBajTsSnsvnkm CaFmtasvnkrminEmnRtYtBinti eTAelIRKb;Btman Edl

manenaHeT BIeRBaHfakarsndi a nrYmvaGaceFVeI TA)anGaRsyedaykaryl;dgw GMBsI mtulKNnI
nImyY karcat;fa k;rbs;Rbtibtki arCMnjY epSg bkk arRtYtBinti edayeRbIR)as;meFa)ay
nkarvinci y bedayeRbIR)as;ntI vi Fi I nkareFV)I a: n;KrM U EdlmanlkNCasti i .
9-
karvinci yu rbs;svnkredIm,IeGaydwgfa
etIPst agsvnkmNaEdlmanlkNsmRsbnig
RKb;RKan;enaH vaRtUv)anTTYlrg\TBi lBIktadUcxageRkamenH
karvaytMlrbs;svnkreTAelIkrM ti nig lkNnhaniPy EdlmanRsab;TaMgenAkg kMrti
r)aykarNhri Bavt nigkMrti nsmtulKNnI bkarcat;fa k;nRbtibtki arCMnjY .
lkNrbs;RbBnR tYtBinti pkg
nigRbBnK Neny RBmTaMgkarvaytMleTAelI
hanIPy rbs;RbBnR tYtBinti pkg .
PaBCasarvnnFatuepSgEdlkMBgu RtUv)anRtYtBinti .
bTBiesaFn_EdlTTYl)anBIkareFVsI vnkmBeI Blmun .
________________________________________________________________________________
TMBr 41
lTplnnItvi Fi sI vnkm EdlrYmmankMhsu ectna bkhM su GectnaEdlRbEhl

CaRtUv)anrkeXIj.
RbPB nigPaBEdlGacTukcit) anrbs;BtmanEdlmanRsab; .
10- enAeBlTTYl)anPst agsvnkm EdlekIteT,IgBIkareFVeI tse lIkarRtYtBinti pkg
svnkr
RtUvBicarNaGMBPI aBRKb;RKan; nigPaBsmRsbrbs;Pstu agsvnkm edIm,IKaMRTcMeBaHkMrti n
haniPy rbs;RbBnR tYtBinti Edl)an eFVkI arvaytMlrYcehIy .
11- TidP aBnRbBnR tYtBinti pkg nig RbBnK NenyEdlsvnkrGacTTYlyk)annUvPst ag
svnkmrmY man
1-karcgRkg RbBnK Neny nigRbBnR tYtBinti pkg RtUv)ancgRkgy:ag smRsb
edIm,IkarBar bEsVgrk nigEktMrvU ral;khM su qg Casarvn .
2-Rbtibtki ar RbBnE dlmanCak;Esg)andMeNIrkary:agmanRbsiTP aB sMrab;kLM g
eBleFVsI vnkm.
12- enAeBlTTYl)anPst agsvnkmBnI tI vi Fi BI ni ti lMGti svnkrRtUvBicarNaGMBPI aBRKb;RKan; nig
PaBsmehtupl bPaBsmRsbnPst agsvnkmrmY CamYynwgPst agdTeTotEdlTTYl)an
BIkareFVeI tse lIkarRtYtBinti pkg edIm,IKaMRTkarGHGagrbs;r)aykarN_hri Bavt .
13- ral;karGHGagenAkg r)aykarN_hri Bavt CakarGHGagy:agc,as;las;rbs;fa k;dkw naMehIykar
GHGagTaMgenaHGacRtUv)ancat;CaRbePTepSgKadUcxageRkam
GtPi aB RTBskm bRTBGkmmyY EdlmanCak;EsgenAkg kalbriecTr)aykarN_
hirBavt .
siTCi amas;elIRTB nigkatBVkci s gbMNlu RTBskm bRTBGkmmyY EdlmanTMnak;
TMngCamYyGgPaBGaCIvkmenAkg kalbriecTr)aykarN_hri Bavt.
karekItmaneT,Ig RBwtki arN_ bskmPaBGaCIvkmmyY Edl)anekIteT,Ig ehIymankar
Tak;Tni CamYyGgPaBGaCIvkmenAkg kMLg eBlenaH .
________________________________________________________________________________
TMBr 42
PaBeBjelj enAkg CMhanenHKWeFVeI GayR)akdfa ral;RTBskm bRTBGkmmyY

epSgRBWtki arN_ bRbtibtik arCMnjY RtUv)ankt;RtaTaMgGs; .
karvaytMl RTBskm bRTBGkmmyY RtUv)ankt;RtatMlkg bBasI mRsb .
kavas;sg ; Rbtbi tki arCMnjY bRBwtki arN_myY RtUv)ankt;RtanUvtMlsmRsb ehIyral;
R)ak;cN
M lU nigkarcMNayRtUv)anEbgEcky:agsmRsbeTAtamkMLg eBl.
karbgaj nig karbkRsay FatumyY RtUv)aneFIkV arbgaj cat;fa k; nig BiBNnaeday
GnuelameTAtamRkbxN nig sgd; arnana EdltRmUveGayeFVeI nAeBlerobcMr)aykarN_
hirBavt .
14- CaFmtaPstagsvnkmRtUv)anTTYl sMrab;karGHGagenAkgkariybriecTnImYykg
r)aykarNhri Bavt. Ca]TahrN_ Pst agsvnkmEdlTak;Tni dl;karGHGagmYyEdlsGI BM I
GtPi aBrbs;snFi ni gw minGacykmkTUTat;srM ab;karxkxanmin)anTTYlnUvPst ag svnkmEdl
Tak;Tni cMeBaHkarGHGagdTeTotenaHeT ]TahrNdcU CakarvaytMl. lkNeBlevla
nig kMrti rbs;ntI vi Fi BI ni ti lMGti nigmanPaBxusKaGaRsyeTAelIkarGHGagTaMgenaH . kar
eFVeI ts Gacple; GaynUvPst agsvnkmceM BaHkarGHGagmYy beRcIneTAeTot Ca]TahrN
karRbmUlR)ak;)anBIGtifCi nRbEhlCaple; GaynUvPst ag svnkmEdlTak;Tni dl;GtPi aBpg
nigkarvaytMlpg .
15- PaBKYreGayeCOTukcit) annPst agsvnkm KWGaRsyeTAelIRbPBpal;rbs;va BIRbPB
xageRkA bRbPBxagkg bkG aRsyelIcI riklNrbs;vapgEdr EdlmandUcCa karGacemIl
eXIjedaypal;EPk b pal;mat; b ksartMkl; . PaBKYreGayeCOTukcit) annPst ag
svnkmvaGaRsyeTAelIkaleTsdac;edayET,kBIKa pgEdr . PaBTUeTAdUcxageRkamenH
nwgCaCMnyY enAkg karvaytMlelIPaB EdlKYreGayeCOTukcit) anelIPst agsvnkm
Pst agsvnkmEdlTTUl)anBIRbPBxageRkA ]TahrN_dcU Ca karGHGagEdl)anTTYl
mkBIPaKITbI I EdlPst agEbbenH KWGaceCOTukcit) anCagPst agEdlTTYl)anBIpkg
rbs;GgPaBGaCIvkmenaH .
________________________________________________________________________________
TMBr 43
Pst agsvnkmEdl)anbegtI BIpkg GaceCOTukcit) an

KWenAeBlEdlRbBnR tYtBinti
pkg nigRbBnK NenyvamanRbsiTP aBx<s; .
Pst agEdlsvnkrTTYl)anedaypal;
KWGW aceCOTukcit) anCagPst agEdlTTYl)anBI
GgPaB .
Pst agsvnkmkg TMrg;CalaylkNG_ kSr
bCaTMrg;ksarmanPaBKYreGayeCOTukcit
)anCagPst agTaMgT,ayNa EdllTTYl)anBIkarGHGagedaypal;mat;.
16- Pst agsvnkm KwmanPaBbBaH bBal eRcIn enAeBlEdlFatuepSgrbs;Pst agEdlTTYl
)anmkBIRbPBxusKa bmanlkNepSgKaenaHmanPaBsIKu a . kg kaleTsEbbenH svnkr
RbEhlCaGacTTYl)annUvkMrti nkareCOTukcitx s< C; ag
karEdlTTYl)anBIFatuTaMgLayn
Pst agsvnkmenAEdleBlvaRtUv)anBicarNadac;edayELkBIKa . py eTAvij enAeBlEdl
Pst ag)anTTYlBIRbPBmYymanPaBminsuKI a CamYyPst agdTeTot EdlTTYl)anenaHsvnkr
RtUvkMNt;faetIRtUvbEnmnItvi Fi cI aM)ac;EbbNaeTotedIm,IedaHRsaynUvPaBminsIKu a enaH.
17- svnkrRtUveFVkI arBicarNaGMBPI aBmanTMnak;TnM gnwgKaeTAvijeTAmkvagkarcMNay
edIm,ITTYl
)anPst agsvnkmehIynwgPaBmansarRbeyaCnrbs;Bt_manEdlTTYl)an . eTaHbICa
y:agNakedaybBankarBi)ak nigkarcMNay minEmnCamUldanGacykCakar)anedIm,Ilbu
bM)at;ecalnUvnItvi Fi ci aM)ac;myY cMnnY enaHeT .
18- enAeBlmankarmnli sgSy EdlTak;Tni dl;karGHGagsMxan;rbs;r)aykarNhri Bavt svnkr
KYrBayam edIm,ITTYl)anPstu agsvnkmsmRsbehIyRKb;RKan; edIm,IbM )M at;ecalnUvkarsgSy
TaMgenaH . eTaHbICay:agNakeday RbsinebIsvnkrminGacTTYl)annUvPst agsvnkm
EdlsmRsbehIyRKb;RKan;eTenaH svnkrKYrEtbBaak;Bli kNsm,ti nigKMnti py enAkg
r)aykarN_.
nItvi Fi eI pSg edIm,ITTYl)annUvPst agsvnkm
19- svnkrGacTTYl)annUvPst agsvnkmedaynItvi Fi mI yY beRcIndUcteTA kareFVsI vnkmtamry
GFikarkic karsegt karsaksYr nigkarbBaak;GHGag karKNna nig eRbIR)as;ntI vi Fi I nkar
________________________________________________________________________________
TMBr 44
viPaKepSg . edayELkkareRbIR)as;eBlevlarbs;ntI vi Fi TI aMgenH KWvaGaRsyeTAelIkLM g

eBlevla kg eBlEdlPst agsvnkm Edl)anEsVgrkenaHvamanRsab; .
kareFVGI Fikarkic
20- kareFVGI Fikarkicr mY mankarRtYtBinti elIkN
M t;Rtaksar bGclnRTBepSg . kareFVsI vnkm
eTAelIksar nigkMNt;RtaepSg ple; GaynUvPst agsvnkmnvU kMrti xusKanPaBEdlKYreGay
eCOCak;)anedayGaRsyeTAelIRbPB
niglkNrbs;Pst agTaMgenaH nigRbsiTP aBnkar
RtYtBinti pkg EdlbegIt ksarTaMgenaH.
RbePTsMxan;bIrbs;Pst agsvnkmEdlPab;
edayksarEdlple; GaynUvkMrti xusKanUvPaBEdlKYreGayeCOCak;)ancMeBaHsvnkrKW
k> Pst agsvnkm EdlmanksarPab;RtUv)anbegIt eLIgehIyrkSaTukeGayPaKITbI .I
x> Pst agsvnkm EdlbegtI edayPaKITbI eI hIyrkSaTukedayGgPaB.
K> Pst agsvnkm EdlmanksarPab;Edl)anbegtI ehIyrkSaTukedayGgPaB.
kareFVsI vnkmeTAelIGclnRTBple; GaynUvPst ag EdlKYreGayeCOCak;)anEdlTak;TgeTA
nwg GtPi aBrbs;va b:Eu nmni EmncMeBaHtMl bPaBCamas;rbs;vaeLIy.
karsegt
21- karsegtrYmmankarBinti emIleTAelIntI vi Fi I
bdeM NIrkarRbRBwte TAmYyEdlkMBgu EtRtUv)an
GnuvtedayGkdT ]TahrN_dcU Ca karsegteTAelIkarrab;snFi Ei dleFVeI daybuKl ki rbs;GgPaB
bedaykarsegteTAelITegVI nnItvi Fi sI rM ab;karRtYtBinti EdlBMmu anbnSl;Tku nUvKMnsU sam
svnkm .
karsaksYr nigkarbBaak;GHGag
22- karsaksYr rYmmankarEsVgrkBtmanBIbKu l ki EdlmancMeNHdwgTaMgenAxagkg benAxageRkA
GgPaB. karsaksYrlatsngw BIkarsaksYrEdlsresrCalaylkNG_ kSr ehIyCapv kar
Edl)anbBan eTAPaKITbI I
nigkarsaksYrpal;mat;EdlminEmnCapv karTAbuKl epSgenAkg
GgPaB. kareqyI tbcMeBaHkarsaksYrGacple; GaysvnkrnUvBtmanEdlsvnkrmin)andwg
BIeBlmun bCakarGHGagbEnmelIPst agsvnkm.
________________________________________________________________________________
TMBr 45
23- karbBaak;GHGag rYmmankareqyI tbcMeBaHkarsaksYrmYy edIm,IbBaak;eGayeXIjBIesckI

Bitrbs;BtmanEdlbgajenAkg kMNt;RtaKNeny. Ca]TahrN_ svnkr xitxMEsVgrk
kg karbBaak;GHGagedaypal;
nUvsmtulbMNlu RtUvTTYledaykareFVkI arTak;TgCamYy
\NTayik.
karKNna
24- karKNna rYmmankarRtYtBinti emIleTAelIPaBRtwmRtUvnelxnBVn nRbPBrbs;ksar
kMNt;RtaKNenyepSg bedayTegVKI NnakraC.
nig
nItvi Fi vI Pi aK
25- nItvi Fi vI Pi aKrYmmankarviPaKeTAelInni a kar nigGnu)atcMbg edayrYmbBal TaMglTplnkar
GegtelIkarERbRbYl nigTMnak;TnM gEdlKanPaBsmRsbCamYynwgBtmanEdlTak;Tni dTeTot
bedaykarXatqayBIcnM nY mYyEdleyIg)anrMBgw Tuk.
TsSnvisy
Epkrd
1- enAeBlGnuvtkargarsvnkmsrM ab;GgPaBrd svnkrRtUvBicarNaGMBRI kbxNc ,ab; nig bTb,Bati
EdlmanTMnak;TnM gdTeTot kdcU CabTbBaaENnaMpSgBIRksYg Edlb:HBal;dl;GNtis vnkm
RBmTaMgtRmUvkarsvnkmBei ssNamYy. Ca]TahrN_ tRmUvkarTaMgenHGacb:HBal;dl;krM ti
nkarvinci yu rbs;svnkrkg kardak;ecjnUvPaBCasarvn nigkarvinci y elIcrit nigTMhrM bs;
nItvi Fi sI vnkmEdlRtUveRbIR)as; . kfaxNT 9I nsgd; arsvnkm km<C aenH RtUv)aneRbIR)as;
bnab;B)I anple; GaynUvkarBicarNa cMeBaHkarkMNt;EbbenHeTA elIkarvinci y rbs;svnkr.
________________________________________________________________________________
TMBr 46
RBwtikarN_bnab;BIkariybriecTntaragtulkar
buBkV fa
1> eKalbMNgnsgd; arsvnkmkm<C aenH KWedIm,IbegtI nUvsgd; arnigpln; vU karENnaMBkI ar
TTYlxusRtUvrbs;svnkr cMeBaHRBwtki arN_bnab;Bki ariybriecTntaragtulkar .
enAkg sgd; arenH Bak {RBwtki arN_ bnab;BkI ariybriecTntaragtulkar } RtUv)aneRbI
edIm,IseM dAeTAelIRBwtki arN_EdlekIteLIgcenaHkariybriecT nigkalbriecTnr)aykarN_
rbs;svnkr RBmTaMgRBwtki arNBti TaMgLayEdlRtv)anrkeXIjbnab;BkI albriecTn
r)aykarN_rbs;svnkr .
2> svnkrRtUvBicarNaeTAelIplb:HBal;nRBwtki arN_bnab;BkI ariybriecTr)aykarN_hri Bavt
nigr)aykarN_rbs;svnkr .
3> sgd; arsvnkmkm<C a sGI BM yI faPaBnigRBwtki arN_EdlekIteLIgbnab;BkI ariybriecT
ntaragtulkar
EcgGMBkI arcHubBaKI Nenykg r)aykarN_hri Bavt nRBwtki arN_
TaMgl nig minlEdlekIteLIgbnab;BcI gu kariybriecTehIykMNt;nvU RBwtki arN_BrI RbePTKW
k> RBwtki arN_TaMgLay Edlpln; vU Pst agbEnmGMBsI anPaBEdl)anekIteLIg
enAcugRKa
x> RBwtki arN_TaMgLay Edlpln; vU Pst agbEnmGMBsI anPaBEdlekIteLIg
bnab;BcI gu RKa.
RBwtki arN_EdlekIteLIgrhUtmkTl;ngw kalbriecTnr)aykarN_rbs;svnkr
4> svnkrRtUvGnuvtnvU nItvi Fi TI aMgLay EdlbegtI eLIgedIm,ITTYl)annUvPst ag svnkm
EdlRKb;RBwtki arN_TaMgGs;rhUtmkTl;ngw kalbriecTnr)aykarNrbs; svnkrEdl
RtUvkarEktMrvU bkarbgajenAkg r)aykarN_hri BavtE dl)ankMNt; . nItvi Fi TI aMgenHKW
bEnmeTAelIntI vi Fi FI mta EdlRtUv)aneRbIceM BaHRbtibtki ar Cak;lak;CaeRcInEdlekIteLIg
bnab;BcI gu RKaedIm,ITTYlnUvPst agsvnkm dUcCa smtulKNnIenAcugRKa .
___________________________________________________________________________
5>
]TahrN_ kareFVeI ts karkat;snFi i nigkarsgeTAeGaymas;bN

M lu . eTaHbICaya:gNa
kedaysvnkrminrMBgw fanwgeFVkI arBinti emIlCabnnvU ral;bBaaTaMgGs; EdlnItvi Fi BI mI nu
RtUv)aneRbIehIy)anpln; vU karsndi a nRbkbedaykareBjcite naHeT .
nItvi Fi I edIm,IkN
M t;RBwtki arN_EdltMrvU eGaymankarEktMrvU b karbgajenAkg r)aykarN_
hirBavtR tUveFVeI Gay)anCitkalbriecTnr)aykarN_rbs;svnkrehIyCaFmtarYmbBal
nUvcMNcu dUcxageRkam
eFVk
I arBinti eT,IgvijnItvi Fi BI ni ti EdlGkRKb;RKg)anbegtI eLIgedIm,IFana
fa RBwtki arNbnab;BkI ariybriecTntaragtulkarRtUv)ankMNt;.
karGankMNt;ehtunGgRbCMru bs;ma s;PaKhn
u RkumRbwkSaPi)alKNkmaFikar
svnkm nig KNkmaFikarRbtibtEi dl)aneFVeI LIg bnab;BcI gu RKa nig kar
sYrGMBbI BaaTaMgLay Edl)anBiPakSaenAkg GgRbCMmu nu eBleFIkV N
M t;ehtu.
karGanr)aykarNhri Bavtm
nu bMNac;qaEM dlfCI agbMptu nig r)aykarN
fvikar)aykarNBakrNclnasac;R)ak; nigr)aykarNGk RKb;RKgEdl
Bak;Bn .
karsYr
b karBRgIkbEnmnUvsMnrY pal;mat; bCalaylkG kSrBImnu rbs;
emFavIGgPaBcMeBaHvivaT nigkarTamTar .
karsaksYrGkRKb;RKg
faetImanRBwtki arN_bnab;BkI ariybriecTntarag
tulkarNaxHEdl)anekIteLIgehIymanb:HBal;dl;r)aykarN_hri Bavt
beT . ]TahrN_karsYrGkRKb;RKgBIbBaaCak;lak;dcU Ca
- sanPaBbcb ,nncMNcu TaMgLay EdlRtUv)anBicarNaedayEpkelI
mUldannTinn y dMbgU nigTinn y EdlrYmbBal .
- faetIkarsna karxbI k arFanafI RtUv)aneFVeI LIgEdrbeT
- faetIkarlk;RTBskm)anekIteLIg bRtUv)aneKeRKagEdrbeT
- faetIkarecjPaKhnu b sBaabNf I bkci R BmeRBog edIm,IbBal bTTU at;
RtUv)aneFVeI LIg beRKagTukmunEdrbeT
- faetIRTBskmNaxHEdlRtUv)anllkedayrdaPi)al b RtUv)aneK
kMeTcecalEdrbeT
___________________________________________________________________________
]TahrN_ edayGKPI y b edayTwkCMnn;

- faetImanRBitki arNfcI eM BaHcMNcu haniPy nigyfaPaBEdrbeT
- faetImankarEktMrvU KNeny EdlminRbRktINaxHRtUv)aneKeFVeI LIg
bKti TukEdrbeT
- faetIRBwtki arN_NaxH)anekIteLIg b TMngCaekIteLIgEdr nwgecaTCa
sMnrY cMeBaHPaBsmRsbneKalneya)ayKNeny
Edl)aneRbIenAkg
r)aykarN_hri Bavte nAeBlEdlvaekIteLIgEdrbeT ?
]TahrN_ RbsinebIRBwtki arN_EbbenHecaTCasMnrY cMeBaHsuBlPaBn
karsnte; KalkarN_nri nPaB .
6> enAeBlEdlsmasFatudcU Ca saxabuRtsm<n R tUv)aneFVsI vnkmedaysvnkrdTeTot .
svnkrKYrBicarNanitvi Fi rI bs;svnkrdTeTot cMeBaHRBwtki arN_bnab;BcI gu kariybriecT
nigplB; tmaneGaysvnkrdTeTot
GMBkI albriecTEdl)aneRKagTuknr)aykarN_
rbs;svnkr .
7> enAeBlEdlsvnkr
dwgGMBRI Bwtki arN_Edlb:HBal;Casarvnd l;r)aykarN_hri Bavt
svnkrRtUvBicarNafaetIRBwtki arN_EbbenaHRtUv)anykmkKitedaysmRsb ehIyRtUv
)anbgajedayRKb;RKan;enAkg r)aykarN_hri BavtE drbeT.
RBwtki arNEdl)anrkeXIjbnab;BkI albriecTnr)aykarN_rbs;svnkr
b:Eu nmnu eBlecjr)aykarN_hri Bavt
8> svnkrBMmu ankarTTYlxusRtUvNamYy edIm,IGnuvtnvU nItvi Fi I bbegtI CasMnrY cMeBaH
r)aykarN_hri Bavtb nab;BkI albriecTnr)aykarN_rbs;svnkreLIy. enAkg GMT,g
eBlcab;BkI albriecTnr)aykarN_rbs;svnkr dl;kalbriecTnr)aykarN_hri Bavt
RtUv)anecjkarTTYlxusRtUv edIm,IR)ab;svnkrGMBRI bkarTaMgLay EdlGacb:HBal;dl;
r)aykarN_hri Bavt KWsti enAelIGk RKb;RKg .
9> bnab;BkI albriecTnr)aykarN_rbs;svnkr b:Eu nmnu eBlecjr)aykarN_hri Bavts vnkr
RtUvdwgGMBRI bkarEdlb:HBal;Casarvnd l;r)aykarN_hri Bavt svnkrRtUvBicarNafaetI
r)aykarN_hri BavtR tUvkarEktMrvU svnkrRtvBiPakSanUvbBaaCamYyGkRKb;RKg ehIyRtUv
cat;vFi ankar[)ansmRsbcMeBaHkaleTsTaMgenH EdrbeT .
___________________________________________________________________________
10> enAeBlEdlGkRKb;RKgEkERbr)aykarN_hri Bavts vnkrRtUvGnuvtnvU nItvi Fi TI aMgLay

EdlcaM)ac; ehIyRtUvpl[; GkRKb;RKgnUvr)aykarN_fmI yY elIr)aykarN_hriBavtE dl
EkERb . r)aykarN_frI bs;svnkrminRtUv)ankMNt;kalbriecTmunkalbriecTn
r)aykarrN_ hirBavtE dlEkERbRtUv)ancuHhtelxa nigGnumt eLIgeT dUecH ehIynItvi Fi I
TaMgLayEdl)anelIkeLIgenAkg kfaxNT I 4 nigTI 5 nwgRtUv)an BRgIkbEnmrhUtdl;
kalbriecTnr)aykarN_rbs;svnkr .
11> enAeBlEdlGkRKb;RKgminEkERbr)aykarN_hri Bavte nAkg kaleTs Edlsvnkr
eCOfar)aykaN_enaHcaM)ac;RtUvEtEkERb ehIyr)aykarN_rbs;svnkrminRtUv)anecjeTA
eGayGgPaBenaHeLIy svnkrRtUvbBaak;BlI kNsm,tbi K nM ti py enaH.
12> enAeBlEdlr)aykarN_rbs;svnkrRtUv)anecjeTA[GgPaB svnkrRtUvR)ab;Gk Edl
TTYlxusRtUvcugeRkaycMeBaHkarRKb;RKgCaTUeTA nGgPaBkM[u ecjnUvr)aykarN_hri Bavt
nig r)aykarN_rbs;svnkreTA[PaKITbI I . RbsinebIr)aykarN_hri BavtR tUv)anecj
Cabnbnab;
svnkrcaM)ac;RtUvcat;vFi ankarN_edIm,IkarBarTb;sa t;keMu GaymankareCO
Cak;ceM BaHr)aykarN_rbs;svnkr . karcat;vFi ankar nig GaRsyelIsTi i nig
katBVkci R sbc,ab;rbs;svnkr nig karple; yabl;n emFavIrbs;svnkr .
RbkarEdlrkeXIjbnab;BrI )aykarN_hri BavtR tUv)aneKecj
13> bnab;BrI )aykarN_hri BavtR tUv)anecj
svnkrBMmu ankatBVkci e FVkI arsaksYrcMeBaH
r)aykarN_hri Bavte naHeT .
14> enAeBlbnab;BrI )aykarN_hri BavtR tUv)anecj svnkrdwgBIRbkarEdlekItmanenAkal
briecTnr)aykarN_rbs;svnkr RbsinebIdgw enAkalbriecTenaH GacbNal[
svnkrEkERbr)aykarN_rbs;xn
svnkrRtUvBicarNafaetIr)aykarN_hri Bavtc aM)ac;
RtUveFVkI arBinti emIleLIgvij BiPakSabBaaCamYyGkRKb;RKg nigcat;vFi ankarsmRsb
enAkg kaleTsTaMgenaHEdrbeT .
15> enAeBlEdlGkRKb;RKgEkERbr)aykarN_hri Bavt svnkrRtUvGnuvtntI vi Fi sI vnkmEdl
caM)ac;enAkg kaleTsTaMgenaH
Binti emIleLIgvijnUvCMhanEdlGacGnuvtedayGk
RKb;RKg edIm,IFanafaGkEdl)anTTYlr)aykarN_ rYmCamYynwgr)aykarN_rbs;svnkr
___________________________________________________________________________
EdlecjBImnu RtUv)anbBaak;BsI a nPaBenaHehIynwgecjnUvr)aykaN_fmI yY elIr)aykarN_

hirBavtE dl)anEkERbenaH .
16> r)aykarN_frI bs;svnkrRtUvrYmbBal nUvkarsgtF; n ; nkfaxN nbBaa
edayeyag
eTAelIkN
M t;sKM al;nr)aykarN_hri Bavt
EdlBiPakSaTUlTM lU ayelIehtuplsMrab;
karEkERbnr)aykarN_hri BavtE dlecjBIelIkmun
nigcMeBaHr)aykarN_svnkrEdl
ecjBImnu .
r)aykarN_frI bs;svnkrminRtUvkMNt;kalbriecTmunkalbriecTEdl
r)aykarN_hri BavtE dlEkERbRtUv)anGnumt eLIgenaHeT dUecHehIynItvi Fi TI aMgLayEdl
)anelIkeLIgenAkg kfaxNT 4I nigTI 5 CaFmtaRtUv)anBRgIkbEnmrhUtdl;kal
briecTnr)aykarN_frI bs;svnkr.
bTb,Batki g RsuknRbeTsmYycMnnY GnuBaat[
svnkrkMrti nItvi Fi sI vnkmceM BaHr)aykarN_hri BavtE dlEkERb
cMeBaHplb:HBal;n
RBwtki arN_bnbnab;EdlcaM)ac;dl;karEkERb . kg krNIEbbenH r)aykarN_frI bs;svkr
RtUvraykarN_BpI lb:HBal;TaMgenaH .
17> enAeBlEdlGkRKb;RKgmincat;vFi ankarcaM)ac;
edIm,IFanafaGkEdlTTYlr)aykarN_
hirBavtr mY CamYyr)aykarN_rbs;svnkr EdlecjBImnu RtUv)anbBaak;BsI a nPaBehIy
GkRKb;RKgmin)anEkERbr)aykarN_hri Bavt
enAkg kaleTsEdlsvnkreCOfa
r)aykarNTaMgenaHcaM)ac;RtUvEteFIkV arEkERb
enaHsvnkrRtUvR)ab;Gk TTYlxusRtUv
cMeBaHkarRKb;RKgCaTUeTArbs;GgPaBfa viFankarnwgRtUv)anGnuvt edaysvnkredIm,I
raraMgPaBEdlGaceCOCak;)anenAeBlGnaKteTAelIr)aykarN_rbs;svnkr . karcat;
viFankarnwgGaRsyelIsTi i nigkatBVkci R sbc,ab;rbs;svnkr nigkarple; yabl;n
emFavIrbs;svnkr .
18> vaRbEhlCamincaM)ac;kg karEkERbr)aykarN_hri Bavt
ehIyecjr)aykarN_frI bs;
svnkreLIy enAeBlEdlkarecjr)aykarN_hri Bavts rM ab;RKabnab;Cti ekItmaneLIg
ehIyva)anpln; vU karbgajsmRsbcMeBaHr)aykarN_enaH.
___________________________________________________________________________
sg;darsvnkmkm<Ca-570
nirnPaBGaCIvkm
(Going Concern)
buBkV fa
1 - eKalbMngnsg;darsvnkmkm<Ca KWedIm,IbegItnUvsg;darnigpl;nUvkarENnaMcMeBaHkarTTYlxus
RtUvrbs;svnkrenAkgkareFVIsvnkmelIr)aykarN_hirBavtenAkgTidPaBnkarsnteKalkarN_
nirnPaBEdlRtUv)aneRbIR)as;enAkgkarerobcMr)aykarN_hirBavt edayrab;bBalnUvkarcgl
bgajnkarKitBicarNakgkarRKb;RKgcMeBaHlTPaBnsabnedIm,IbnCanirnPaB .
2 - enAeBlEdlerobcMnUvEpnkar nig GnuvtkarbegIteGaymaneLIgnnItiviFIsvnkm ehIynigenAkg
karvaytMlGMBIlTplnnItiviFIenHpgEdr svnkrRtUvKitBicarNaGMBIPaBsmrmnkareRbIR)as;
nUvkarsnteKalkarN_nirnPaB edayGkRKb;RKgenAkgkarerobcMr)aykarN_ hirBavt .
karTTYlxusRtUvrbs;GkRKb;RKg
3- karsnteKalkarN_nirnPaB KWCaeKalkarN_mUldanenAkgkarerobcMr)aykarN_hirBavt .
enAeRkamkarsnteKalkarN_nirnPaB sabnCaFmtaRtUv)anbgajCakicbnenAkgGaCIvkmsMrab;
GnaKtEdlGacTayTuk)an edayKankarb:unb:gbkarcaM)ac;nesaFnPaB karbBab;kareFVICMnYj
bEsVgrknUvkarkarBarxnTl;nwg\NTayk edayGnuelameTAtamc,ab; bbTb,BatienaHeT .
dUecHehIy RTBskm nig bMNulRtUv)ankt;RtatammUldan EdlsabnGacTTYlsal;nUvRTB
skmrbs;xn nig kat;ecjnUvbMNulrbs;xnenAkgvKFmtanGaCIvkm .
4 - GkRKb;RKgshRKasRtUv)antMrUvedaysg;darKNeny[eFVIkarvaytMlCak;lak;mYynlTPaB
rbs;shRKasedIm,IbnCanirnrPaB .
_____________________________________________________________________________________________
TMBr 5 2
5 - enAeBlEdlmanRbvtiGMBIRbtibtikarEdlpl;nUvR)ak;cMeNj nig kasbsiTiEdlGaceRbIR)as; b

TTYldwg)anCaeRscGMBIFnFanhirBavt GkRKb;RKgGaceFVIkarcglbgajrbs;xn edaymincaM)ac;
viPaKBisarenaHeT .
6 - karcglbgajrbs;GkRKb;RKgGMBIkarsnteKalkarN_nirnPaBTak;Tgdl;kareFVIkarvinicyenAkg
cMNucCak;lak;neBlevla GMBIlTplnRBwtikarN_naeBlGnaKt b lkxNEdlminc,as;las;
Cab;mkCamYy . ktaEdlCab;Bak;BnKWmandUcxageRkam
k> enAkglkxNCaTUeTA kMritnPaBminc,as;las;EdlCab;Bak;BnCamYylTpl nRBwti
karN_ b lkxNbegInbEnmy:agxaMgnUvkarvinicykgeBlGnaKt EdlbNalmkBI
lTplnRBwtikarN_ blkxNenaH . sMrab;ehtuplenaH TMrg;r)aykarN_hirBavtPaK
eRcInTamTarnUvkarcglbgajrbs;GkRKb;RKgy:agc,as; nig gayRsYlbgajy:agCak;
c,as;BIeBlevla EdlGkRKb;RKgTamTaredIm,IeFVIkarKitBicarNaeTAelIRKb;BtmanTaMg
Gs;EdlGaceFVI)an .
x> karvinicyxHGMBIGnaKt KWBwgEpkeTAelIBtmanTaMgLayEdlGacRbmUl)anenAeBl
EdleFVIkarvinicy . RBwtikarN_Cabnbnab;Ka GacpynwgkarvinicyEdlmanehtuplsm
RsbnaeBlEdlkarvinicyRtUv)aneFVIeLIg .
K> TMhM nig PaBsKsajnsabn lkNniglkxNnGaCIvkmrbs;va ehIynigkMritEdl
b:HBal;edayktaxageRkATaMgGs;enH suTEtb:HBal;dl;karvinicy edayeyageTAtam
lTplnRBwtikarN_ b lkxN .
7-
]TahrN_nRBwtikarN_ blkxNmYybCaRkumEdlGaceFVIeGaymankarCab;sgSyy:agxaMgGMBI
karsnteKalkarN_nirnPaBRtUv)ankMNt;dUcxageRkam . taragenH KWminrayFatuTaMgGs;ehIy
karekIteLIgnUvFatumYybeRcInminEmnEtgEtbBaak;faPaBminc,as;las;FMduMekItmaneLIgenaHeT .
_____________________________________________________________________________________________
TMBr 53
karTTYlxusRtUvrbs;GkRKb;RKg-hirBavt
-sanPaBnbMNulsuT b bMNulcrnsuT
-R)ak;kMcIefrCitdl;fkMNt; edayKankarsgwmBitR)akdGMBIkarbnxI b karsg b esckIsgwm
EdlhYsehtu bhYsRbmaNsMrab;kMcIryeBlxI edIm,IeFVIhirBab,Tan RTBskm ryeBlEvg .
-karcglbgajGMBIkardknUvkarKaMRTnhirBavtedaykUnbMNul nigedaymas;bMNulepSg .
-lMhUrsac;R)ak;GviCmanEdl)anBIskmPaBRbtibtikar cglbgajedayr)aykarN_hirBavt
CaRbvti bEdlGacTsSn_Tay)an .
-KnwGaRkk;nGnu)athirBavt
-kMhatFMnRbtibtikar b PaBy:ab;yuWny:agFMntMlRTBskmeRbIR)as; edIm,IbegIt lMhUr
sac;R)ak; .
-R)ak;kMcI b karpac;PaKlaP
-PaBKanlTPaBkgkarsgeTAmas;bMNuleGay)anTan;eBlevla
-PaBKanlTPaBkgkarbMeBjtamlkxNenAkgkicsnaxIR)ak;
-karpas;brBI\NTaneTACaRbtibtikarTUTat;sac;R)ak;PamCamYyGkpt;pg;
-PaBKanlTPaB edIm,ITTYlhirBab,TansMrab;karGPivDn_plitplfIdcMbg b karvinieyaK
dcbM gepSgeTot .
karTTYlxusRtUvrbs;GkRKb;RKg- karRbtibti
kar)at;bg;GkRKb;RKgsMxan;edayminmankarCMnYs .
kar)at;bg;TIp SarcMbg siTilk;plitplbn GaCJabN bGkpt;pg;sMxan; .
karlM)akxagEpkkMlaMgBlkm bkgVHxatGkpt;pg;sMxan; .
_____________________________________________________________________________________________
TMBr 5 4
karTTYlxusRtUvrbs;GkRKb;RKg- EpkepSg
karminRbtibtitammUlFn btMrUvkarEpkc,ab;dTeTot .
bNwgTarsMNgEdlminTan;)anCMreTAnwgsabn ehIyRbEhlCaGaceFVI[vaKan lTPaBsg
RbsinebIkIenHeCaKCy.
karpas;brRbBnc,ab;beKalneya)ayrdaPi)al RtUv)anrMBwgTukfamanplb:HBal;y:agGaRkk;
dl;sabn .
sarsMxan;nRBwtikarN_ b lkxNEbbenaHGacCaerOyRtUv)ansMraledayktaepSg .
Ca]TahrN_ \TBi lrbs;sabnminGaceFVIkarTUTat;bMNulCaFmtarbs;xn)anRbEhlCaGaceFVI
eGaymansmtul)antamryEpnkarrbs;GkRKb;RKg kgkarrkSanUvclnasac;R)ak;RKb;RKan;
tammeFa)ayepSg dUcCatamrykarlk;RTBskm karkMNt;eBlRtUvsg bMNulsarCafI
bkTTYlrknUvmUlFnbEnm. dUcKaenHEdr kar)at;bg;Gkpt;pg;sMxan;GacRtUv)ansMraleday
karTTYlykBIRbPBpt;pg;dsmRsbepSgeTot .
karTTYlxusRtUvrbs;svnkr
8- karTTYlxusRtUvrbs;svnkr KWRtUvBicarNaelIPaBsmRsbnkareRbIR)as;karsnteKalkarN_
nirnPaBrbs;GkRKb;RKgkgkarerobcMr)aykarN_hirBavtnigBicarNafaetImanPaBminR)akdRbCa
CasarvnGMBIlTPaBrbs;sabnedIm,IbnCanirnPaB EdlcaM)ac;RtUvEtbgajenAkgr)aykarN_
hirBavtE drbeT? .
9-
svnkrminGacBakrN_BIRBwtikarN_naeBlGnaKt blkxNTaMgLayNaEdlGacbNaleGay
sabnQb;bnCanirnPaB)aneT . edayehtudUecH Gvtmannksareyag cMeBaHPaBminR)akd
nnirnPaBkgr)aykarN_svnkrminGaccat;Tukfa CakarFanacMeBaHlTPaBrbs;sabnedIm,IbnCa
nirnPaBenaHeT .
_____________________________________________________________________________________________
TMBr 5 5
karKitBicarNaelIkareFVEI pnkar
10- edIm,IeFVIEpnkarsvnkm svnkrKYrEtBicarNafaetI manRBwtikarN_ blkxNNaxHEdlGaceFVI
eGaymankarsgSyCacMbgelIlTPaBrbs;sabnedIm,IbnCanirnPaB .
11- svnkrKYreRtomlkNEsVgyl;BIPstagnRBwtikarN_ blkxNTaMgLayEdlGaceFVIeGayman
karsgSyFMdMumkelIlTPaBsabn edIm,IbnCanirnPaBeBjmYykMLgeBleFVIsvnkm. RbsinebI
RBwtikarN_ blkxNTaMgLayenaHRtUv)anrkeXIj svnkrKYrbEnmBIelIkarGnuvtnItiviFIenAkg
kfaxN 25 edIm,IBicarNafa etIvaman\TiBldl;karvaytMlBIsmasFatuhanIPysvnkmrbs;
svnkrEdrbeT .
12- svnkrBicarNaRBwtikarN_ blkxNTaMgLayNaEdlTak;TgeTAnwgkarsnteKalkarN_nirnPaB
kgdMeNIrkareFIVEpnkar BIeRBaHkarBicarNaenHGacGnuBaateGaymankarBiPakSaEfmeTotCamYy
nwgGkRKb;RKgTan;eBlevlakarBinitsareLIgvijnUvEpnkar nig dMeNaHRsayrbs;GkRKb;RKg
nnirnPaBEdl)anrkeXIj .
13- kgkrNIxH GkRKb;RKgRbEhl)aneFVIkarvaytMlCabzmenAdMNak;kaldMbUgnkareFVIsvnkm .
RbsinebIdUecH svnkrRtUvBinitsareLIgvijnUvkarvaytMledIm,IkMNt;faetI GkRKb;RKg)anrk
eXIjnUvRBwtikarN_ b lkxN dUcCakarGFib,ayEdl)aneFVIeLIgenAkgkfaxNTI 7 ehIyEpn
karrbs;GkRKb;RKgedIm,IbgajBYkeKEdrbeT .
14- RbsinebIGkRKb;RKgminTan;eFVIkarvaytMlCabzmeT svnkrRtUvBiPakSaCamYyGkRKb;RKgGMBI
mUldansMrab;kareRbIR)as;edayectnankarkMNt;nirnPaB nigsaksYrGkRKb;RKgfaetI RBwtikarN_
blkxNekItmandUcEdl)anBiPakSaenAkgkfaxNTI 8 . svnkrGacesIGkRKb;RKgeGay
cab;epImeFVIkarvaytMlrbs;xn CaBiessenAeBlEdlsvnkr)anrkeXIjRBwtikarN_ b lkxN
EdlTak;TgnwgkarsnteKalkarN_nnirnPaBrYcral;ehIy .
_____________________________________________________________________________________________
TMBr 56
15- svnkrRtUvBicarNaBI\TiBlnRBwtikarN_ blkxNCaeRcInEdl)ankMNt;enAeBlEdleFVIkarvay

tMlCabzmelIsmasFatunhaniPysvnkm ehtudUecHehIy GtiPaBrbs;vaRbEhlCaGac
man\TiBldl;lkN eBlevlanigTMhMnnItiviFIrbs;svnkr .
karvaytMlelIkarcglbgajrbs;GkRKb;RKg
16- svnkr KYrvaytMlelIkarcglbgajrbs;GkRKb;RKgBIlTPaBsabn edIm,IbnCanirnPaB .
17- svnkrKYrBicarNa elIkariybriecTdUcKaeTAnwgkariybriecTEdleRbIR)as;edayGkRKb;RKgedIm,I
eFVIkarcglbgajrbs;xneRkamRkbxNr)aykarN_hirBavt . RbsinebIIkarcglbgajrbs;
GkRKb;RKgBIlTPaBsabn edIm,IbnCanirnPaBRKbdNb;elIryeBlticCagdb;BIrEx Kitcab;
BIferobcMtaragtulkar svnkrKYrEtsaksYrGkRKb;RKg edIm,IBRgIkkariybriecT nkarcgl
bgajrbs;xneGay)andl;db;BIrEx Kitcab;BIferobcM taragtulkar .
18- karcglbgajrbs;GkRKb;RKgBIlTPaBsabn edIm,IbnCanirnPaBKWCaEpkmYy dcaM)ac;nkar
BicarNaelIkarsntCaeKalkarN_nirnPaBrbs;svnkr . dUc)ankt;sMKal;kgkfaxN 6
nsg;darKNenybBaak;fa GkRKb;RKgRtUv)antMrUveGayKitpgEdrGMBIBtman EdlmanTaMgGs;
sMrab;ryeBly:agticdb;BIrEx cab;BIkalbriecTtaragtulkar .
19- kgkarvaytMlelIkarcglbgajrbs;GkRKb;RKg svnkrRtUvBicarNaBIdMeNIrkarEdlGkRKb;
RKgGnuvttamedIm,IbegItnUvkarcglbgajrbs;xn karsntEdlkarcglbgajGaRsyelIEpn
karrbs;GkRKb;RKgsMrab;skmPaBnaeBlGnaKt . svnkrRtUvBicarNafaetIkarcglbgaj)an
BicarNaral;BtmanEdlsvnkrdwgfaCalTplnnItiviFIsvnkmEdrbeT .
2020- dUcEdl)ankt;sMKal;kgkfaxN 5 eBlEdlmanRbvtinRbtibtikarEdlGacpl;R)ak;cMeNj
niglTPaB EdlmanrYcCaeRsccMeBaHFnFanhirBavtGkRKb;RKgGacbegItkarcglbgajrbs;xn
edaymincaM)ac;mankarviPaKlitln; . kgkaleTsdUecH esckIsnidanrbs;svnkr
_____________________________________________________________________________________________
TMBr 5 7
GMBIsuRkitPaBnkarcglbgajenH RtUv)aneFVIeLIgpgEdredayminRtUvkarRbtibtinUvnItiviFI Binit

lMGitdTeToteT. enAeBlEdlRBwtikarN_ blkxNEdl)ankMNt; ehIyEdlGaceFVIeGayman
karsgSydl;lTPaBrbs;sabn edIm,IbnCanirnPaBeTaHbICay:agNa svnkrRtUvGnuvtnItiviFI
svnkmbEnmeTot dUc)anGFib,ay kg kfaxN 25 .
kariybriecTeRkayBIkarcglbgajrbs;GkRKb;RKg
21- svnkrKYrsaksYrGkRKb;RKgedIm,ICakaryl;dwgelIRBwtikarN_ blkxNeRkayBIkariybriecT
cglbgajrbs;GkRKb;RKg EdlGacCakarsgSydl;lTPaBrbs;sabn edIm,IbnCanirnPaB .
22- svnkrRtUveRtomlkNyl;dwgGMBIPaBEdlGacekItmaneLIgcMeBaHRBwtikarN_ Edl)ansal; b
)ankMNt;eBlTukbdTeTot blkxNEdlnwgekIteLIgeRkayBIkariybriecTcglbgajEdl
)aneRbIR)as;edayGkRKb;RKg ehIyEdlGacnaMeTAdl;karecaTsYrcMeBaHPaBsmRsb nkareRbI
R)as;karsnteKalkarN_nirnPaBrbs;GkRKb;RKg kgkarerobcMr)aykarN_hirBavt. svnkr
Gacyl;dwgBIRBwtikarN_blkxN Edl)ansal;TaMgenaH kgkMLgeBleFIVEpnkar nigeFVIsvnkm
rYmbBalnItiviFIRBwtikarN_eRkaykalbriecTtaragtulkar .
23- edaysarkMritnPaBminR)akdRbCa Cab;CamYylTplnRBwtikarN_blkxNkan;EtekIneLIgenA
eBlEdlRBwtikarN_blkxNkan;EtQaneRCAeTAGnaKtkalkgkarBicarNaRBwtikarN_ blkxN
EbbenaHcMeBaHkarcglbgajBIbBaannirnPaB nwgRtUvEtmanlkNCadMukMPYnmuneBlsvnkr
BicarNafaRtUvcat;viFankarEfmeTot . svnkrRbEhlCaGacsYrnaMGkRKb;RKgedIm,IkMNt;sar
sMxan;nRBwtikarN_ blkxNEdlmanskanuBlPaBelIkarcglbgajBInirnPaBrbs;BYkeK .
24- svnkrminmankarTTYlxusRtUv edIm,IbegItnItiviFIeRkABIkarsaksYrGkRKb;RKgedIm,IeFVIetselIkar
cglbgajBIRBwtikarN_ blkxNEdlGaceFVIeGaymankarsgSyBIlTPaB edIm,IbnCanirnPaB
_____________________________________________________________________________________________
TMBr 58
hYsBIkariybriecTEdl)ancglbgajedayGkRKb;RKg Edly:agehacNas;manryeBldb;
BIrExKitcab;BIferobcMtaragtulkardUcEdl)anEcgenAkgkfaxN 17 .
nItiviFIsvnkmbEnmeToteBlEdlRBwtikarN_ blkxNRtUv)anrkeXIj
25- eBlEdlRBwtikarN_ blkxNRtUv)anrkeXIjEdlGacmankarsgSydl;lTPaB edIm,IbnCanirn
svnkrKYrEt
k- RtYtBinitsareLIgvijnUvEpnkarrbs;GkRKb;RKg sMrab;viFankarnaeBlGnaKt eday
EpkelImUldannkarcglbgajBInirnPaBrbs;xn .
x- RbEmRbmUlPst agsvnkmRtwmRtUv nigRKb;RKan;edIm,IGHGag bkkat;ecj faetIPaB
minR)akdRbCaCasarvnekIteLIgeT tamrykarGnuvtnItiviFIEdlRtUv)ancat;Tukfaman
sarsMxan;rYmbBalkarBicarNaelI\TiBl nEpnkarNamYyrbs;GkRKb;RKgehIy
ktasRmaldTeTot
K- EsVgrkkarbgajCalaylkGkSr BIGkRKb;RKgGMBIviFankarN_naeBlGnaKt
26- RBwtikarN_ b lkxNEdlGacmankarsgSydl;lTPaB edIm,IbnCanirnGacRtUv)anrkeXIj
kgkMLgeBleFVIEpnkarGnuvtkargar bkkgeBleFVInItiviFIsvnkm. dMeNIrkarBicarNaRBwtikarN_
blkxNbneTAtamdMNak;kalnsvnkm . eBlEdlsavnkreCOCak;faRBwtikarN_blkxNGac
mankarsgSydl;lTPaBsabn edIm,IbnCanirnnItiviFICak;lak;GacRtUv)anRbtibtibEnmeTot .
svnkrsaksYrGkRKb;RKgGMBIEpnkarrbs;xnsMrab;skmPaBnaeBlGnaKt rYmbBalEpnkareFVI
esaFnIykm RTBskm xIluy berobcMrcnasm<nbMNuleLIgvij kat;bny bkBnarkarcMNay
bbegInmUlFn . svnkrBicarNapgEdrfaetI manRBwtikarN_Bit bkBtmanepSgeTotEdrbeT
cab;taMgBIfEdlGkRKb;RKg)anbegItkarcglbgajrbs;xn . svnkrTTYl)annUvPstagRtwmRtUv
nigRKb;RKan;Edlfa Epnkarrbs;GkRKb;RKgGaceFVIeTA)an ehIylTplnEpnkarTaMgenH nwgCMruj
sankarN_eGaykan;EtRbesIreLIg .
_____________________________________________________________________________________________
TMBr 5 9
27- nItiviFIEdlBak;BnnwgkrNIenHGacrYmman
karviPaKnigBiPakSacracrsac;R)ak; R)ak;cMeNjnigkarBakrN_epSgedayGkRKb;RKg .
karviPaKnigBiPakSaBIr)aykarN_hirBavtfIbMputrbs;sabn nacenaHeBlkariybriecT .
karBinitsareLIgvijnUvryeBlnsBaabN nigkicRBmeRBog\NTan ehIykMNt;faetI
GVIxHEdlRtUv)anbMBan .
karGankMNt;ehtukicRbCMurbs;mas;PaKhun KNkmkarnayk nigKNkmaFikarsMxan;
edIm,IeFVICaksareyagcMeBaHbBaalM)akxaghirBavt .
esIubsYremFavIrbs;sabn Tak;TinnwgkarekItmannkarbwgnigTamTarRBmTaMg PaBsm
ehtuplnkarcglbgajrbs;GkRKb;RKgGMBIlTpl nig kar)a:n;san elIkarCab;Bak;
BnnhirBavtrbs;BYkeK .
karGHGagbBaak;cMeBaHkarekItmaneLIgnnitanukUlPaB nig karbgMeGayeFVItam cMeBaH
karerobcMedIm,Ipl;eGay bkEfrkSakar]btmxaghirBavtCamYyPaKI EdlTak;Tg nig
PaKITIbI RBmTaMgkarcglbgajBIlTPaBxaghiirBavtrbs;PaKITaMgenaH edIm,Ipl;eGay
nUvmUlniFbi EnmeTot .
karBicarNaelIlTPaBrbs;sabnedIm,IedaHRsaynwgkarbBaaTijrbs;GtifiCn Edlmin
RtUv)anbMeBj .
karBinitRBwtikarN_bnab;BIkariybriecT edIm,IEsVgrknUvdMeNaHRsayTaMgLayNa Edl
CYysRmalsanPaBbebImindUecHeT C\TiBldl;lTPaBrbs;sabn edIm,IbnCanirn .
28- eBlkarviPaKelIclnasac;R)ak; CaktasMxan;mYykgkarBicarNalTplnRBwtikarN_ b lkxN

naeBlGnaKt svnkrRtUvBicarNadUcteTA
lTPaBEdlGacTukcit)annRbBnrbs;sabn edIm,IbegItBtmandUecaH ehIynigfaetImankar
KaMRTRKb;RKan;eTcMeBaHkarsntEdlbegIt)anCamUldannkarBakrN_ .
elIsBIenHsvnkrRtUveRbobeFob
k- BtmanhirBavtEdlGacekItmaneLIgnaeBlGnaKt sMrab;kariybriecTmun EdleTIbnwg
kngputCamYynwglTplEdlKYreGaykt;sMKal;
_____________________________________________________________________________________________
TMBr 60
x- BtmanhirBavtEdlGacekItmaneLIgnaeBlGnaKt
lTplEdlsMerc)anmkdl;bcb,n .
sMrab;kariybriecTenHCamYynwg
esckIsnidansvnkmnigkarraykarN_
29- EpkelIPstagsvnkmEdlTTYl)an svnkrKYEtkMNt;faetI kgkarvinicyrbs;svnkr PaBmin
R)akdCasarvnekItmanedayTak;TineTAnwgRBwtikarN_ blkxNeTal bkpMKaGaceFVIeGayman
karsgSydl;lTPaBrbs;sabnedIm,IbnCanirnbeT
30- tamPaBminR)akdCasarvnekItmanenAeBlEdlTMhMn\TiBlRbkbedayskanuBlPaBrbs;vacaM
)ac;RtUvkarvinicyrbs;svnkrEt)ansMEdgya:gc,as;BIlkN nigplvi)aknPaBminR)akdKWedIm,I
erobcMr)aykarN_hirBavtmYyEdlKankarnaMeq<aHeTArkkaryl;minRtwmRtUv .
escks
I ndi a nsvnkmngi karraykarN__
karsnteKalkarN_nirnPaB smRsb b:uEnvamanPaBminR)akdCasarvn
31- RbsinebIeRbIR)as;karsnteKalkarN_nirnPaBsmRsbb:uEnPaBminR)akdCasarvn ekItmaneLIg
svnkrRtUvBicarNafaetIr)aykarN_hirBavt
k- BiBNna)anRKb;RKan;BIRBwtikarN_ blkxN EdlnaMeGaymankarekIteLIg nUvkarmnil
sgSyCaxaMgelIlTPaBrbs;sabnedIm,IbnRbtibtikar bEpnkarrbs;GkRKb;RKgedIm,I
edaHRsayCamYyRBwtikarN_ blkxNTaMgenaHbeT .
x- bgaj)anc,as;fa manPaBminR)akdCasarvn Tak;TinnwgRBwtikarN_blkxNEdlnaM
eGaymankarsgSydl;lTPaBrbs;sabn edIm,IbnCanirn ehIynaMeGayvaminGackan;
kab;RTBskmrbs;xn nigTUTat;bMNul kgkMLgeBlFmtanGaCIvkm)an .
32- RbsinebIkarbgajRKb;RKan;RtUv)aneFVIeLIgenAkgr)aykarN_hirBavt enaHsvnkrminbBaak;BI
lkNsm,tieTEtRtUvpas;brr)aykarN_rbs;svnkredaybEnmkarsgt;Fn;eTAelIkfaxNEdl
manbBaa ehIyEdleFVIeGaykan;Etc,as;eLIgnUvkarekItmaneLIgnPaBminR)akdCasarvnTak;
_____________________________________________________________________________________________
TMBr 61
TineTAnwgRBwtikarN_ b lkxNEdlGacnaMeGaymankarsgSyCaxaMgdl; lTPaBrbs;sabn

edIm,IbnCanirnnigTajkarykcitTukdak;cMeBaHkMNt;sMKal;elIr)aykarN_hirBavt EdlbgajBI
bBaakMNt;eLIgenAkg kfaxN 31 . kgkarvaytMlBIPaBRKb;RKan;nkarbgajrbs;r)ay
karN_hirBavt svnkrRtUvBicarNafa etIBtmanTak;TajxaMgEdrbeT nUvkarykcitTukdak;rbs;
GkGancMeBaHPaBEdlGacekItmaneLIg EdlsabnminGacbn edaHdUrRTB skmnigTUTat;bMNul
rbs;xnkgkMLgeBlCaFmtarbs;GaCIvkm)an . xageRkamenHCa ]TahrN_nkfaxNEbbenaH
eBlEdlsavnkr)aneBjcitnwgPaBRKb;RKan;nkarbgajcMeBaHkarkMNt;sMKal;
enAeBlEdlminbBaak;BIlkNsm,ti eyIgTajkarykcitTukdak;eTAkMNt;sMKal; x enAkg
r)aykarN_hirBavtEdlcglbgajfa Rkumhunmankarxatbg;cMnYn xxx kgkMLgdMNac; qaM 31
F 20X1 nigRtwmkariybriecTenaH bMNulcrnrbs;RkumhunmancMnYnelIsRTB skmrbs;xn
RtwmcMnnY xxx . lkxNTaMgenHCamYynigbBaadTeTot dUcEdl)ankMNt; kgkMNt;sMKal; x
cglbgajkarekItmannPaBminR)akdCasarvnEdlnaMeGaymankar sgSyCaxaMgdl;lTPaB
edIm,IbnCanirn .
kgkrNIBiessmYycMnYn sankarN_EbbenaHBak;BnnwgPaBminR)akdCasarvnCaeRcInEdl caM)ac;
cMeBaHr)aykarN_hirBavt svnkrGaccat;TukfaRtwmRtUvedIm,IbeBajeyabl;minRbqaMgCMnYeGay
karbBaak;bEnmelIkfaxNEdlmanbBaa .
33- RbsinebIKankarbgajminRKb;RKan; enAkgr)aykarN_hirBavtenaH
svnkrKYrEtbBaak;BI
lkNsm,tibKMnitpyeGay)ansmRsb sg;darsavnkmkm<Ca 700 r)aykarN_svnkr
elIr)aykarN_hirBavt . r)aykarN_RtUvrYmbBal nUvksareyagCak;lak;eTARbkarEdlman
PaBminRbRktICasarvn EdlGacbNaleGaymankarsgSyCadMukMPYnGMBIlTPaBrbs;GgPaB
edIm,IbnCanirn . xageRkamenH KWCa]TahrN_nkfaxNEdlBak;BnenAeBl Edl)antMrUveGay
bBaak;BIlkNsm,ti
_____________________________________________________________________________________________
TMBr 62
{ kicRBmeRBogpl;hirBavtrbs;Rkumhun)anputkMNt; ehIyenAmancMnYnCMBak;EdlenAsl;RtUvsg
vijenAf19 mIna 20X1 . RkumhunminGaccrcaCafI bTTYl)ankarCMnYsnUvhirBab,TanfI.
sanPaBenHbgajGMBIPaBekItmannPaBminRbRktICasarvnEdlGacbNaleGaymankarsgSy
CadMukMPYncMeBaHlTPaBrbs;Rkumhun edIm,IbnskmPaBCanirn dUecHehIyRkumhunminGackan;kab;
nUvRTBskmrbs;xnnigTUTat;bMNulkgkMLgeBlFmtanGaCIvkm)aneT . r)aykarN_hirBavt
nigkMNt;sMKal;min)anbgajBIRbkarenHeT .
enAkgTsSnrbs;eyIg elIkElgEtkarlubecalnUvBtmanEdl)anbBalenAkgkfaxNmun
{r)aykarN_hirBavtpl;nUvTsSnBitnigRtwmRtUv bgajRtwmRtUvenARKb;eKalkarN_Casarvn
TaMgGs; nUvsanPaBhirBavtrbs;Rkumhun enAf 31 F 20X0 niglTplnRbtibtikarRBm
TaMgclnasac;R)ak;rbs;xnsMrab;cugkariybriecTedayGnuelamtam sg;darsvnkmkm<CaenH }
xageRkamenH KWCa]TahrN_nkfaxNEdlBak;BnenAeBlEdlKMnitpyRtUv)anbeBaj
{ kicRBmeRBogpl;hirBavtrbs;RkumhunputkMNt; ehIymancMnYnCMBak;EdlenAsl;RtUvsg
vijenAf 31 F 20X0 . RkumhunminGaccrcaCafI bTTYl)ankarCMnYsnUvhirBab,TanfI
nigkMBugBicarNaBIPaBkSyFn. ehtukarN_TaMgenH bgajnUvPaBminRbRktICasarvnEdlGac
bNaleGaymankarsgSyCadMukMPYncMeBaHlTPaBrbs;Rkumhun edIm,IbnskmPaBCanirn. dUecH
ehIyRkumhunminGackan;kab;nUvRTBskmrbs;xn nig TUTat;bMNulkgkMLgeBlFmtan
GaCIvkm)aneT . r)aykarN_hirBavt nigkMNt;sMKal;min)anbgajBIRbkarenHeT .
enAkgTsSnrbs;eyIg edaysarEtkarlubecalnUvBtmanEdl)anelIkeLIgenAkgkfaxNmun
{r)aykarN_hirBavtminpl;nUvTsSnBitnigRtwmRtUvbmni bgajRtwmRtUvnUvsanPaBhirBavt
_____________________________________________________________________________________________
TMBr 63
rbs;RkumhunenAf 31 F 20X0 niglTplnRbtibtikarRBmTaMgclnasac;R)ak;rbs;

xnsMrab;cugkariybriecTedayGnuelamtam sg;darsvnkmkm<Ca .
escks
I ndi a nnigkarraykarN_svnkm
karsnteKalkarN_nirnPaBEdlminsmRsb
34- kgkarvinicyrbs;svnkr RbsinebIsabnKanlTPaBnwgbnnirnPaBeTEtr)aykarN_hirBavtRtUv
)anerobcMtammUldannirnPaBenaH svnkrKYrEtbMeBjnUvmtipy . RbsinebIQreTAelImUldan
nkarGnuvtnItiviFIbEnm nig BtmanEdlTTYl)anrYmTaMgkarC\TiBleTAelIEpnkarrbs;GkRKb;
RKg karvinicyrbs;svnkrKWfa sabnnwgminbnnirnPaBeT ehIysvnkrsnidanfaeTaHCamankar
dak;bgajbkKankeday karerobcMr)aykarN_hirBavtedayeRbIksarsnteKalkarN_nirn
PaBKWminsmRsbeT ehIysvnkrnwgbeBajnUvmtipy .
35- enAeBlEdlGkRKb;RKgrbs;sabnsnidanfakarsnteKalkarN_nirnPaB minsmRsbkgkareRbI
R)as;sMrab;erobcMr)aykarN_hirBavt enaHr)aykarN_hirBavtTamTareGaymankarerobcMeday
EpkelImUldan alternative authoritative basis . RbsinebIQrelImUldannkarGnuvt
nItiviFIbEnmnigBtmanEdlTTYl)an ehIysvnkrkMNt;fa alternative authoritative basis
smRsbenaHsvnkrminGacbBaak;BIlkNsm,tieTRbsinebImankardak;bgajRKb;RKan; b:uEnvak
TamTareGaymankarsgt;bBaak;eTAelIbBaaEdlekIteLIg enAkgr)aykarN_svnkmedIm,IeFVI
eGaymankarykcitTukdak;BIGkeRbIR)as;eTAelImUldanenaHpgEdr .
escks
I ndi a nnigkarraykarN_svnkm-GkRKb;RKgKaneKalbMNgeFIVbbegIn
karcglbgaj
37- RbsinebIGkRKb;RKgKaneKalbMNgeFIVbbegInkarcglbgajeT enAeBlEdlmankaresIsMueday
svnkrenaH svnkrKYrEtBicarNanUvtMrUvkar edIm,IEkERbr)aykarN_rbs;svnkredaykMNt;eTA
elITMhMnsvnkm . kgkaleTsCak;lak;dUcEdl)anBiBNnaenAkgkfaxN 14 kfaxN 17
_____________________________________________________________________________________________
TMBr 64
nigkfaxN 23 svnkrKYrEteCOCak;fa vamansarsMxan;edIm,IesIsMu GkRKb;RKgeFIV bkbegIn

nUvkarcglbgajrbs;xn . RbsinebIGkRKb;RKgKaneKalbMNg eFVIdUecHeTvaminEmnCakarTTYl
xusRtUvrbs;svnkr edIm,IEktMrg;nUvcMNucxVHxatnkarviPaKedayGkRKb;RKgeT ehIykarEkERb
r)aykarN_GacnwgRtwmRtUv BIeRBaHEtvaminGaceTArYc cMeBaHsvnkredIm,InwgTTYlnUvPstagRKb;
RKan;kgkarsnteKalkarN_nirnPaBkgkarerobcM nr)aykarN_hirBavt .
37- kgkaleTs xHkgVHxatnkarviPaKedayGkRKb;RKgRbEhlCaenAEteFVIsvnkreCOCak;elI
lTPaBrbs;sabnedIm,IbnnirnPaB . Ca]TahrN_ nItiviFIepSgeTotrbs;svnkrGacnwgRKb;
RKan;edIm,IvaytMlnUvPaBsmRsbnkarsnteKalkarN_nirnPaBrbs;GkRKb;RKgkgkarerobcM
nUvr)aykarN_hirBavt edaysarEtsabnmannUvRbvtinRbtibtikarR)ak;cMeNj niglTPaBEdl
GacTTYl)annUvFnFanhirBavt . eTaHbICaya:gNakedaykgkaleTsxHeTot svnkrGac
KanlTPaBedIm,IGHGag b bM)at;kgkrNIGvtmannkarcglbgajBIGkRKb;RKg faetIRBwtki arN_
blkxNEdl manvanwgcglbgajfaGacmankarsgSycaM)ac;eTAelIlTPaB rbs;sabnedIm,I
bnnirnPaBbEpnkarrbs;GkRKb;RKgEdlRtUv)ankMNt;edIm,IbnysankarN_ . kgkaleTs
TaMgenH svnkrnwgEkERbr)aykarN_svnkmdUc Edl)anelIkeLIgenAkgsg;darsvnkmkm<Ca
700 : r)aykarN_svnkreTAelIr)aykarN_hirBavt :.
karBnaeBlcaM)ac;kgkarcuHhtelxa bkarGnumteTAelIr)aykarN_hirBavt
39- enAeBlEdlmankarBnareBlkgkarcuHhtelxa bkarGnumteTAelIr)aykarN_hirBavteday
GkRKb;RKgbnab;BIkalbriecTtaragtulkar svnkrRtUveFVIkarBicarNanUvmUlehtunkarBna
eBlenH . enAeBlEdlkarBnaeBlGacCab;Tak;TgeTAnwgRBwtikarN_ b klkxNEdlTak;
TgeTAnwgkarvaytMlnirnPaBsvnkreFVIkarBicarNanUvtMrUvkar edIm,IgnuvteTAelInItiviFIbEnmdUc
Edl)anEcgkgkfaxN 25 drabNamankarC\TiBleTAelIesckIsnidanrbs;svnkrTak;
TgeTAnwgGatiPaBnPaBminc,as;las;CasarvndUcEdlmanEcgkg kfaxN 29 .
_____________________________________________________________________________________________
TMBr 65
TsSnvisyEpkrd
1> PaBsmRsbnkarsneKalkarN_nirnPaB kgkarerobcMnr)aykarN_hirBavtCaFmta EtgEt
KanbBaaecaTeBleFVIsvnkmeTAelIsabnfak;Catirbs;rdaPi)al bkeTAelIsabn saxarbs;rd
EdlmanmUlniFisMrbsMrYlKaMBaredayraCrdaPi)al . eTaHbICay:agNakedayebIKankarsMrb
sMrYlEbbenHeT bkmUlniFi)anmkBIraCrdaPi)alrbs;sabnGacRtUv)andk nigGatiPaBrbs;
sabnsitkgPaBmanhanIPy sg;darsvnkmkm<CaenHnwgpl;nUvkarENnaMdmansarRbeyaCn_ .
eBlEdlraCrdaPi)aleFVIsaCIvkmrUbnIykm nig kCnrUbnIykm eTAelIsabnraCrdaPi)alenaH
bBaanirnPaBnwgkan;EtCab;Tak;TgeTAnwgsabnrd .
_____________________________________________________________________________________________
TMBr 66
sg;darsvnkmkm<Ca 700
esckIraykarN_rbs;svnkrelIr)aykarN_hirBavt
buBkV fa
1- eKalbMNgnsg;darsvnkmkm<Ca KWedIm,IbegIteLIgnUvsg;dar nig pl;[nUvkarENnaM
eTAelITMrg; nigmatikanr)aykarN_rbs;svnkrEdlecjpSaysIGMBIlTplnkareFVI
svnkmmYyEdlRtUv)aneFVIedaysvnkrkraCelIr)aykarN_hirBavtrbs;sabnmYy .
karENnaMmYycMnYnFMEdlRtUv)anpl;[GacRtUv)anctMrUveTAnwgr)aykarN_svnkr sIBI
BtmanhirBavt CaCagenAkgr)aykarN_hirBavt .
2-
svnkrKYrEtvaytMl nig BinitemIlnUvkarsnidan Edl)anbgajBIPstagsvnkmEdl

)anTTYlehIyEdlCamUldannkarbeBajmtielIr)aykarN_hirBavt .
3- karBinitemIl nig karvaytMlenH vaTak;Tindl;karBicarNafaetIr)aykarN_hirBavt

RtUv)anerobcMeLIgedayGnuelameTAtamsg;darKNenykm<CaEdrbeT .
4-
r)aykarN_rbs;svnkr RtUvEtmankarbgajCalaylkN_GkSr[c,as;las; nUvTsSn

cMeBaHr)aykarN_hirBavtTaMgmUl .
FatusxM an;CamUldannesckrI aykarN_rbs;svnkr

5- r)aykarN_rbs;svnkr rYmmannUvFatusMxan;CamUldandUcxageRkamenH
k- cMNgeCIg
x- GasydanGkTTYl
______________________________________________________________________________________
TMBr 67
K- kfaxNsIBIesckIepIm b karcab;epmI
1- karbBaak;elIr)aykarN_hirBavt EdlRtUv)aneFVIsvnkm.
2- esckIEfgBIkarTTYlxusRtUvrbs;GkRKb;RKg nig karTTYlxusRtUvrbs;
svnkr .
X- kfaxNsIBIvisalPaB karBiBNnaGMBIlkNnsvnkm
1- esckIeyageTAtamsg;darsvnkmkm<Ca.
2- karbriyayBIkargar Edlsvnkr)aneFVI.
g- kfaxNsIBITsSn rYmmankarbeBajTsSneTAelIr)aykarN_hirBavt
c- kariybriecTnr)aykarN_
q- Gasydanrbs;svnkr
C- htelxarbs;svnkr
karkMritelIPaBminpas;brenAkgmatika nigTMrg;nesckIraykarN_rbs;svnkr KWCa
bMNgR)afamYy BIeRBaHfa vaCYyeFVI[GkGanmankaryl; nigGaceFVI[GackMNt;nUv
kaleTsEdlminRbRktIekIteLIg .
cMNgeCIg
6- r)aykarN_svnkrRtUvEtmancMNgeCIgsmRsbmYy . vaGacCakarRbesIrCagEdleyIg
RtUveRbIBakfa {svnkrkraC{ enAkgcMNgeCIg edIm,IEjkr)aykarN_rbs;svnkr
BIr)aykarN_EdlRtUv)anecjedayGkdTeTotdUcCamRnIrbs;sabn RkumRbwkSaPi)al b
r)aykarN_rbs;svnkrdTeTotEdlmin)aneKarBeTAtamRkmsIlFmEdl)antMrUvkgnam
CasvnkrkraC .
GasydanGkTTYl
7- r)aykarN_rbs;svnkr KYrEtbBaak;[)anc,as;las;BIGkTTYl dUcEdl)antMrUv[eday
kaleTsnkicRBmeRBogRBmTaMgbTb,Batirbs;RbeTs. r)aykarN_CaFmtapl;eTA
______________________________________________________________________________________
TMBr 68
[RkumRbwkSaPi)al bmas;PaKhunnsabnEdlr)aykarN_hirBavtrbs;BYkeKkMBugEtRtUv
)aneFVIsvnkm.
kfaxN sBI eI sckeI pmI bkarcab;epmI
8- r)aykarN_rbs;svnkr KYrEtbBaak;BIr)aykarN_hirBavtrbs;sabn EdlRtUv)aneFVI
svnkm edayrYmbBalTaMgkariybriecT nigryeBlrbs;r)aykarN_hirBavtenaH .
9-
r)aykarN_KYrEtrYmbBalnUvesckIEfgmYyfa r)aykarN_hirBavt KWCakarTTYlxusRtUv

GkRKb;RKgsabn nigesckIEfgEdlfa karTTYlxusRtUvrbs;svnkr KWRKan;EtbgajnUv
TsSnelIr)aykarN_hirBavtEdlEpkelImUldannkargarsvnkm .
10- r)aykarN_hirBavt KWCakarbgajrbs;GkRKb;RKg . karerobcMr)aykarN_TaMgenHvatMrUv

eGayGkRKb;RKgdak;ecjnUvkarvinicy nigrMBwgTukelIKNenyCacMbgkdUcCa kMNt;nUv
viFIsaRsnigeKalkarN_KNenymYyEdlsmRsbenAkgkarerobcMr)aykarN_hirBavt.
pyeTAvijkarTTYlxusRtUvrbs;svnkr KWeFVIsvnkmelIr)aykarN_hirBavtenH edIm,I
beBajnUvTsSnelIr)aykarN_hirBavtenaH.
11- karbgajnUvbBaaTaMgenH enAkgkfaxNsIBIesckIepImKW : eyIg)anRtYtBinitnUv
taragtulkarrbs;Rkumhun ABC enAfTI 31 Ex F qaM 19X1 nigr)aykarN_cMNUl
nigr)aykarN_clnasac;R)ak; sMrab;cugkariybriecTenH. r)aykarN_hirBavtTaMgenHKWCa
karTTYlxusRtUvrbs;GkRKb;RKgRkumhun. karTTYlxusRtUvrbs;eyIg KWRKan;EtbeBaj
TsSnrbs;eyIgelIr)aykarN_hirBavtTaMgenH edaymanmUldanelIsvnkicrbs;eyIg.
kfaxN sIBIvisalPaB
______________________________________________________________________________________
TMBr 69
12- r)aykarN_svnkr KYrEtbriyayGMBIvisalPaBnsvnkm edaykarniyayfa svnkmRtUv

)aneFVIeLIgedayGnuelameTAtamsg;darsvnkmkm<Ca . : visalPaB : sMedAeTAelI
smtPaBrbs;svnkrkgkarGnuvtnItiviFIepSgrbs;svnkm EdlCaPardmansarsMxan;
enARKb;kaleTs. GkGanRtUvkarnUveKalbMNgenHCakarFanamYyEdlfakargarsvnkm
RtUv)anGnuvt edayGnuelameTAtamkarGnuvt bbTdanEdl)andak;ecj .
13- r)aykarN_KYrEtrYmbBalnUvesckIEfgEdlfa svnkmRtUv)anerobcMEpnkar nigGnuvt
edIm,ITTYl)annUvkarFanamYydsmehtupl faetIr)aykarN_hirBavtBuMmankarEfgmin
RtwmRtUvCasarvnenaHeT .
14- r)aykarN_svnkr KYrEtbriyayBIsvnkmedayrYmTaMg
k- karRtYtBinit edayEpkelImUldanets PstagedIm,IKaMRTcMnYnbrimaNepSgenA
kgr)aykarN_hirBavt nigkarkMNt;bgaj
x- vaytMlelIeKalkarN_KNeny Edl)aneRbIR)as;enAkgkarerobcMr)aykarN_
hirBavt
K- vaytMleTAelIkar)a:n;sanCadMukMPYn EdleFVIedayfak;RKb;RKgenAkgkarerobcM
r)aykarN_hirBavt
X- vaytMlelIkarbgajTUeTAnr)aykarN_hirBavtTaMgmUl.
15- r)aykarN_KYrrYmbBalnUvesckIEfgrbs;svnkrEdlfa svnkicpl;nUvmUldansmehtu
plkgkarbeBajTsSn.
16- karbgajnUvkickarTaMgenHenAkgxfaxN sIBIvisalPaBmandUcCa eyIg)anGnuvt
svnkicrbs;eyIgedayGnuelameTAtamsg;darsvnkmkm<Ca bTdantMrUvEpnkarnigkar
Gnuvtkargarsvnkm edIm,ITTYl)annUvkarFanamYyEdlsmehtupl faetIr)aykarN_
______________________________________________________________________________________
TMBr 70
hirBavtBuMmankMhusqgCasarvn. kareFVIsvnkmrYmbBalkarRtYtBinitEdlmanmUldan
etseTAelIPstag edIm,IKaMRTtYelx nigkarbgajenAkgr)aykarN_hirBavt . svnkic
mYyrYmbBalpgEdrnUvkarvaytMlelIeKalkarN_KNeny nig kar)a:n;sanCadMukMPYn
Edl)aneFVeI LIgedayGkRKb;RKg
kdcU CakarvaytMlelIkarbgajPaBTUeTArbs;r)aykarN_
hirBavtTaMgmUl . eyIgeCOCak;fa svnkicrbs;eyIgpl;nUvmUldansmRsbsMrab;kar
beBajTsSnrbs;eyIg .
kfaxN sBI TI sSn
17- r)aykarN_rbs;svnkr KYrEtbriyayeGay)anc,as;nUvTsSnrbs;svnkr cMeBaHfaetI
r)aykarN_hirBavtpl;eGaynUvTsSnBit nigRtwmRtUv bRtUv)anbgajRtwmRtUv ehIy
minmankMhusqgCasarvnNamYyeLIy edayGnuelameTAtamsg;darsvnkmkm<Ca .
18- vaksBEdl)aneRbI edIm,IbeBajTsSnrbs;svnkr KW : pl;nUvTsSnBit nigRtwmRtUv :
bk :bgajRtwmRtUvkgRKb;PaBCasarvnTaMgLay : ehIymansmPaB . vaksBTaMgBIr
xagelIenHKUsbBaak;fa svnkrBicarNaEteTAelIbBaaEdlCasarvnnr)aykarN_hirBavt.
BicarNa
19- karbgajGMBIbBaaTaMgenHenAkgkfaxNsIBITsSnKW
enAkgTsSnrbs;eyIg r)aykarN_hirBavtpl;nUvTsSnBit nigRtwmRtUv bbgajPaB
RtwmRtUvkgRKb;PaBCasarvnTaMgLay BIsanPaBhirBavtrbs;RkumhunenAfTI 31 ExF
qaM 19X1 niglTplnRbtibtikar niglMhUrsac;R)ak;rbs;RkumhunmYyenAcugkariybriecT
edayGnuelameTAtamsg;darsvnkmkm<Ca .
kariybriecTelIkareFIrV )aykarN_
______________________________________________________________________________________
TMBr 71
20- svnkrKYrdak;kariybriecTr)aykarN_RtUvKaeTAnwgkariybriecTbBab;nsvnkm . enHedIm,I

bgaj[GkGandwgfa svnkr)anBicarNaeTAelIplb:HBal;enAelIr)aykarN_hriBavt
ehIy enAelIr)aykarN_nRBwtikarN_ nigRbtibtikarEdlsvnkr)andwgnigEdl)anekIt
eLIgrhUtdl;kariybriecTenaH.
21- BIeRBaHEtkarTTYlxusRtUvrbs;svnkr KWeFVIr)aykarN_eTAelIr)aykarN_hirBavtEdlGk
RKb;RKgerobcM)anbgaj svnkrminKYrdak;kalbriecTr)aykarN_munkariybriecTEdl
r)aykarN_hirBavtRtUv)ancuHhtelxa bGnumtedayGkRKb;RKgeLIy .
Gasydanrbs;svnkr
22- r)aykarN_dak;eQaHTItaMgCak;lak; EdlFmtaenATIRkug EdlsvnkrtaMgkariyalyEdl

CakEngTTYlxusRtUvsMrab;svnkm .
htelxarbs;svnkr
23- r)aykarN_ KYrEtcuHhtelxakgnamRkumhun kgnamCaeQaHbuKlnsvnkr b TaMgBIr
RbsinebIsmRsb . r)aykarN_rbs;svnkrCaFmtaRtUvcuHhtelxakgnamRkumhun
BIeRBaHRkumhunCaGkTTYlxusRtUvelIkargarsvnkm .
r)aykarN_rbs;svnkr
24- An Unqualified Opinion RtUv)anbeBajenAeBlEdlsvnkrsnidanfa r)aykarN_
hirBavtp l n; vU PaBBitRtwmRtUv bkh ri Bavtb gajnUvPaBRtwmRtUv kg RKb;PaBCasarvn
TaMgLay edayGnuelameTAtamsg;darsvnkmkm<Ca . TsSnRtwmRtUv (An Unqualified
Opinion) k)anbgaj b kcgulbBaak;enAral;karpas;breTAkgeKalkarN_KNeny bk
viFIsaRsnkarGnuvt ehIynigplb:HBal;Edl)anbBaak;xag elIenHehIyEdl)ankMNt;
nigbgajenAkgr)aykarN_hirBavt .
______________________________________________________________________________________
TMBr 72
25- xageRkamenH KWCakarbgajnUvr)aykarN_rbs;svnkrTaMgRsugEdlrYmmanFatumUldanEdl

)ansresrcUlehIy)anBnl;xagelIr)aykarN_enHbgajBIkarbeBajnUv
Unqualified Opinion mYy .
r)aykarN_ s vnkr
G k EdlRtU v )aneFV I r )aykarN_ e TAeGay
eyIg)aneFVIsvnkmeTAelItaragtulkarrbs;Rkumhun ABC enAkariybriecT 31 F qaM 19X1
nigr)aykarN_lTpl ehIynigr)aykarN_clnasac;R)ak;sMrab;cugkariybriecT. r)aykarN_hirBavtTaMgenH KWCakarTTYlxusRtUvrbs;GkRKb;RKgRkumhun . karTTYlxusRtUv
rbs;eyIg KWbeBajnUvTsSneTAelIr)aykarN_hirBavtTaMgenH edayEpkeTAelIkareFVI
svnkmrbs;eyIg .
eyIg)aneFVIkargarsvnkmrbs;eyIgedayGnuelameTAtamsg;darsvnkmkm<Ca bTdan
tMrUvEpnkar nigkarGnuvtkargarsvnkm edIm,ITTYl)annUvkar FanasmehtupledIm,I
bBaak;far)aykarN_hirBavtminmankarEfgminRtwmRtUvCasarvneT . kargarsvnkmrYm
mankarRtYtBintEpkeTAelImUldanetsPstagEdlKaMRTcMnYnTwkR)ak;Edl)anbgajenA
elIr)aykarN_hirBavt . svnkmkmanrYmbBalTaMgkarvaytMleTAelIeKalkarN_
KNeny Edl)aneRbIehIykar)a:n;RbmaNCacMbgEdleFVIeLIgedayGkRKb;RKgdUcCakar
vaytMleTAelIr)aykarN_hirBavtTaMgmUl . eyIgeCOCak;fa kargarsvnkmrbs;eyIg
pl;nUvmUldansmehtuplmYysMrab;TsSnrbs;eyIg .
tamTsSnrbs;eyIgr)aykarN_hirBavtpln; vU PaBBit nigRtwmRtUv b kbgajRtwmRtUv
kgRKb;PaBCasarvnTaMgLay eTAelIsanPaBhirBavtrbs;RkumhunsMrab;cugkariybriecT
31 F qaM 19X1 niglTplnRbtibtikar ehIynigclnasac;R)ak;rbs;Rkumhun nacug
kariybriecT edayGnuelameTAtamsg;darsvnkmkm<Ca .
______________________________________________________________________________________
TMBr 73
svnkr
kalbriecT
Gasydan
r)aykarN_Edl)anEklMG
26- r)aykarN_rbs;svnkrKWRtUv)anBIcarNafanwgRtUvEksRmYlenAkgsanPaBdUcxageRkam
bBaaEdlminb:HBal;dl;TsSnrbs;svnkrkarepatelIbBaaEdlb:HBal;dl;TsSnrbs;svnkr
k TsSnEdlmanbBaa (Qualified Opinion)
x TsSnnkarbdiesFminTTYlxusRtUv (Disclaimer of Opinion)
K TsSnnkarRbqaMg (Adverse Opinion)
PaBminpas;brenAkgmatika nigTMrg;nRbePTnImYyrbs;r)aykarN_EdlmankarEksMrYl
nigbEnmBIkaryl;dwgdl;GkGanr)aykarN_enaH. ehtudUecHehIyeTIbsg;darsvnkm
km<CaenHrYmbBalnUvBakeBcn_Edl)anesIsMu edIm,IbgajnUvTsSnEdlsmRsb kdUcCa
]TahrN_nXaEdlmankarpas;br sMrab;eRbIR)as;enAeBldak;ecjnUvr)aykarN_kgkar
EksMrYl .
bBaaEdlminb:HBal;dl;TsSnsvnkr
27- enAkgkaleTsCak;Esg r)aykarN_rbs;svnkrRbEhlCaGacRtUv)anpas;br ehIy
kardak;bEnmnUvkfaxNEdlcglbgajBIbBaa edIm,IeFVI[kan;Etc,as;nUvbBaaEdlb:HBal;
dl;r)aykarN_hirBavt EdlRtUv)andak;enAkgkMNt;sMKal;rbs;r)aykarN_hirBavtEdl
mankarbriyayya:glMGitnUvbBaaTaMgenaH . kardak;bBalnUvkfaxNedIm,IbBaak;Ebb
enHvaminb:HBal;dl;TsSnrbs;svnkreT . vamankarRbesIrCag RbsinebIkfaxNEbb
enHRtUvrYmbBal bnab;BkI faxNT sSn ehIyKYrEteyageTAkarBitEdlfaTsSnrbs;svnkr
KWminmanbBaacMeBaHr)aykarN_enaHeT .
______________________________________________________________________________________
TMBr 7 4
28- svnkr KYrEtEksMrYlnUvr)aykarN_svnkredaykardak;bBalbEnmnUvkfaxNK sU bBaak;[

kan;Etc,as;las; nUvbBaasMxan;EdlTak;Tindl;eKalkarN_nirnPaBGaCIvkm .
29- svnkrKYrEtBicarNaGMBIkarEkERb nUvr)aykarN_svnkredaykarbUkbEnmnUvkfaxNmYy
RbsinebIman BMuR)akdRbCacMbg EdleRkABIbBaanirnPaB dMeNaHRsayEdlmin kraC
bGaRsyelIRBwtikarN_epSgnaeBlGnaKt nigGacC\TiBlelIr)aykarN_hirBavt .
PaBminc,as;las; KWCabBaamYyEdllTplrbs;vaGaRsyelITegVnI aGnaKtbkR Bwtki arN_ Edl
minsti enAeRkamkarRtYtBinti edaypal;BGI gPaBb:Eu nGacC\TBi lelIr)aykarN_hri Bavt .
30- karbgajrbs;kfaxN EdlepatGarmN_eTAelIbBaasMrab;PaBminR)akdRbCaEdlcMbg
enAkgr)aykarN_svnkrmandUcxageRkam
}enAkgeyabl;rbs;eyIg>>>>>>>BakeBcn_EdlenAsl; KwdUcKanwgkarbgajenAkgkfa
xNeyabl;- kfaxNTI 25 xagelI edayKankarERbeyabl;rbs;eyIg eyIgsUmKUs
bBaak;BIkarRbugRbytcMeBaHkMNt;sMKal;enAkgr)aykarN_hirBavt . RkumhunKWCacug
ecaTenAkgkarbwg edaykarecaTRbkan;eTAelIkarrMelaPbMBansiTikan;kab;RbkasnIybRt
Cak;EsgRBmTaMgTamTar[mankarbg;R)ak;cMeBaHkarxUcxatdTeTot . Rkumhun)andak;
karbwgtbtvijeTAtulakarehIykarebIksvnakarelIkdMbUgnigkarCMnMuCMrkIRBmTaMgkarbwg
pl;ebIkkkayeTAelIbBaaTaMgBIrenHkMBugsitenAkgdMeNIrkarenAeLIy. lTplcugeRkay
rbs;bBaaTaMgenHminRtUv)ankMNt;naeBlbcb,nenH)aneLIy ehIyKankarbMrugsMrab;eFVI
sMviFanFnsMrab;bMNulNamYyEdlGacCalTplenAkgr)aykarN_hirBavteT
.
karbgajnkfaxN EdlepatGarmN_elIbBaaTak;TineTAnwgnirnPaB RtUv)anbgajenAkg
sg;darsvnkmkm<Ca 570 EdlEcgGMBInirnPaBGaCIvkm.
______________________________________________________________________________________
TMBr 7 5
31- kardak;bEnmrbs;kfaxNEdlepatGarmN_eTAelIbBaanirnPaB b PaBminCak;lak;Ca

Fmta RtUvEtGacRKb;RKan;edIm,I[smRsbeTAnwgkarTTYlxusRtUvkgkareFVIr)aykarN_
rbs;svnkrEdlTak;TineTAnwgbBaaTaMgenH . eTaHbICaya:gNakeday enAkgkrNIPaK
eRcInbMput dUcCasanPaBEdlTak;TinkarekIneLIgeRcInnPaBminBitR)akdRbCaEdlman
sarsMxan;cMeBaHr)aykarN_hirBavt svnkrGacKitfavasmRsb edIm,IsEmgecjnUvmti
eyabl;minTTYlxusRtUvCMnYskardak;bBalnUvkfaxN Edl)ancglbgajBIbBaa .
32- karbEnmkareRbIR)as;elIkfaxNEdlcglbgajBIbBaa sMrab;bBaaTaMgLayNaEdlC
\TiBldl;r)aykarN_hirBavt svnkrkGacEkERbpgEdrnUvr)aykarN_svnkr eday
eRbIR)as;kfaxNcglbgajbBaa CaBiessKWdak;vabnab;BIkfaxNeyabl; edIm,IeFVI
r)aykarN_elIbBaaeRkABIbBaaEdlC\TiBldl;r)aykarN_hirBavt .
Ca]TahrN_dUcCa RbsinebImanviesaFnkmmYy cMeBaHBtmandTeTotenAkgksar
r)aykarN_hirBavtEdl)aneFVIsvnkmrYcehIy CakarcaM)ac;Nas; ehIyGgPaBbdiesF
mineFVIkarEkERb svnkrKYrEtBicarNaBIkarrYmbBalnUvkfaxNEdlcglbgajBIbBaaeday
karbriyayBIPaBminsmRsbKaCaduMkMPYnepSg . karcglbgajelIkfaxNbBaa kGac
RtUv)aneRbIR)as;pgEdr enAeBlEdlkarTTYlxusRtUvkgkareFVIr)aykarN_bEnmRtUv)an
kMNt;edayc,ab; .
bBaaEdlC\TBi ldl;TsSnrbs;svnkr
33- svnkrRbEhlCaminGacbgajnUvTsSndRtwmRtUvmYyeT enAeBlEdlmankaleTsNa
mYydUcxageRkamRBmTaMgenAkgkarvinicyrbs;svnkrGMBIplb:HBal;rbs;bBaa KWGacFMdMu
bFMdMucMeBaHr)aykarN_hirBavt
______________________________________________________________________________________
TMBr 76
k- mankarkMNt;eTAelIvisalPaBnkargarrbs;svnkr .
x- mankarminyl;RsbCamYyfak;RKb;RKg EdlTak;TinnwgPaBEdlGacTTYlyk)an
rbs;eKalneya)ayKNeny Edl)aneRCIserIsviFIsaRsGnuvtrbs;eK b
suRkwtPaBnkarbgajenAkgr)aykarN_hirBavt . kaleTsEdl)anbgaj
enAkg k GacbNal[maneyabl; bBaa bminTTYlxusRtUv ehIykaleTs
Edl)anbriyayenAkg x GacbNal[manmtieyabl;bBaa beyabl;py .
ehIykaleTsTaMgenH RtUv)anBiPakSasIuCMerA enAkgkfaxN 38-43 .
34-
KYrEtRtUvbeBajenAeBlEdlsvnkrsnidanfa Unqualified Opinion

minGacRtUv)anbeBaj b:uEnfakarC\TiBlnkarminyl;RBmCamYyfak;RKb;RKgbkar
kMNt;eTAelITMhMKWminsUvFMdMu nig sayPaydl;tMrUvkarnmtieyabl;py bmtieyabl;
minTTYlxusRtUv . Qualified Opinion mYyKYrEtRtUv)anbeBajdUcCa {elIkElgEt{
plb:HBal;nbBaaEdlTak;Tinnwg Qualified .
Qualified Opinion
35- mtieyabl;minTTYlxusKYrEtRtUv)anbBaak; enAeBlEdllTplnkarC\TiBlnkar

kMNt;eTAelITMhM KWminsUvmansarsMxan; ehIysayPay EdlsvnkrminTTYl)annUv
PstagsvnkmEdlRtwmRtUv nig smRsb edaysarmUlehtudUecHehIyeTIbxnminGac
beBajmtieyabl;mYyelIr)aykarN_hirBavt .
36- mtieyabl;pyKYrEt)anbgajenAeBlEdlkarC\TiBlnkarminyl;RBm
CamYYyGkRKb;RKg ehIyvaFMdMu nigsayPay\TiBldl;r)aykarN_hirBavt Edlsvnkr
snidanfa lkNsm,tirbs;r)aykarN_KWminRKb;RKan; edIm,IlatRtdagnUvlkNminsBV
RKb; bxusqgrbs;r)aykarN_hirBavt .
37- enAeBlEdlsvnkrbgajnUvTsSnEdleRkABITsSnEdlRtwmRtUv karbriyayya:gc,as;
nlkxNc,as;las;TaMgGs; KYrEtRtUv)andak;bBalenAkgr)aykarN_ drabNavaman
______________________________________________________________________________________
TMBr 77
sarsMxan;nwgbBaak;BIbrimaN eTAelIlTPaBEdlGacekIteLIg nplb:HBal;eTAelI

r)aykarN_hirBavt . CaFmtaBtmanenH KYrEtRtUv)ansresrbBalkgkfaxNdac;eday
ELkBIKa mYyCakarbEnmelImtieyabl; bmtieyabl;mni TTYlxusRtUvelIr)aykarN_hri Bavt
ehIynigGacRtUvdak;Caksareyag EdlmankarBiPakSaya:gTUlMTUlay RbsinebIman
enAkgkMNt;sMKal;rbs;r)aykarN_hirBavt.
kaleTsEdlGacbNal[manmtieyabl;epSgeRkABImtieyabl;l
(Unqualified
Opinion)
EdnkMNt; nvisalPaB
38- EdnkMNt;nvisalPaBnkargarrbs;svnkr
eBlxHGacRtUv)ankMNt;edaysabn
]TahrN_ enAeBllkxNnkicsna)anbBaak;fa svnkrnwgminGnuvtnItiviFIsvnkm
NaEdlsvnkreCOfavacaM)ac;. kb:uEn enAeBlEdnkMNt;enAkglkxNnkicsnaEdl
)anelIkeLIgenaHeFVI[svnkreCOc,as;fa caM)ac;edIm,IbeBajnUvTsSn minTTYlxusRtUv
ekItmaneLIg enaHsvnkrFmtanwgminTTYlnUvkicsnasvnkm EdlmanEdnkMNt;eTRbsin
ebImintMrUvedayc,ab; . svnkrtamlknikc,ab; nwgminTTYlnUvkicsnasvnkm dUcenHeT
enAeBlEdlEdnkMNt;enaHbMBaneTAelIParkictamlknik c,ab;rbs;svnkr .
39- EdnkMNt;nTMhMmYyGackMNt;edaykaleTs ]TahrN_ enAeBlEdlsvnkrRtUv)an
EtgtaMg svnkrminGacGegteTAelIkarrab;sniFiCak;Esg)an . vaGacnwgekIteLIgenA
eBlkMNt;RtaKNenyrbs;sabnminRKb;RKan; benAeBlsvnkr minGacGnuvtnUvnItiviFI
svnkmEdleCOfavamantMl . kgkaleTsenH svnkrnwgGnuvtnUvnItiviFIEdlCaCMerIs
dsmehtuplepSgeTot edIm,ITTYl)annUvPstagsvnkmRKb;RKan; nigsmRsbedIm,IKaMRT
mtieyabl; Unqualified Opinion.
______________________________________________________________________________________
TMBr 78
40- eBlEdlmanEdnkMNt;nvisalPaBkargarrbs;svnkr EdltMrUv[bBaak;nUvmtieyabl;

Qualified Opinion bmtieyabl;minTTYlxusRtUvr)aykarN_svnkrKYrBiBNnaGMBIEdn
kMNt; nig KUsbBaak;nUvkarEktMrUvEdlGacmaneTAelIr)aykarN_hirBavtEdlGackMNt;
)anRbsinebIKanEdnkMNt; .
41- karBnl;bgajeTAelIbBaaTaMgenHmandUcxageRkam
EdnkM N t; nvi i s alPaBeyabl;
alPaBeyabl Qualified Opinion
eyIg)aneFVIsvnkm >>>>>BakeRkABIenH KWdUcKaeTAnwgkfaxNcab;epIm 25 xagelI .
elIkElgEtGVIEdl)anBiPakSaenAkgkfaxNxageRkam eyIg)aneFVIsvnkmrbs;eyIgeday
GnuelameTAtam>>>>>BakeRkABIenH KWdUcKanwgkfaxNcab;epIm 25 xagelI.
min)anGegtCak;lak;eTAelIkarrab;sniFinakariybriecT 31 F 19X1 BIeRBaHkariybriecT
enaHmuneBlevla EdleyIg)ancuHkicsnadMbUgCasvnkrsMrab;Rkumhun . edayEpkeTA
elIcriklkNnkMNt;RtaTaMgLayrbs;Rkumhun eyIgminGacTTYlnUvesckIeBjcitrbs;
eyIgeTAelIcMnYnsniFi edaynItiviFIsvnkmdTeToteT . XafItameyabl;rbs;eyIg
elIkElgnUvplb:HBal;nkarEktMrUvmYycMnYnenaH RbsinebIman EdlGacRtUv)ankMNt;fa
caM)ac;EdleyIgGacmanesckIeBjciteTAnwgcMnYnsniFiCak;Esg r)aykarN_hirBavtpl;
nUvPaBBit nig>>>>>BakeRkABIenaH KWdUcnwgkfaxN 25 xagelI
EdnkM N t; nvi s alPaBeyabl; m i n TTY l xu s RtU v
eyIgRtUv)anEtgtaMg[eFVsI vnkmeTAelItaragtulkar r)aykarN_lTpl nigclna
sac;R)ak;rbs;Rkumhun ABC nacugkariybriecT 31 F 19X1. r)aykarN_hirBavtTaMgenH
KWCakarTTYlxusRtUvrbs;GkRKb;RKgRkumhun . lubRbeyaKEdlEcgfa karTTYl
xusRtUvrbs;svnkr. kfaxN EdlBiPakSaGMBITMhMbeKalbMNgrbs;svnkm GacRtUv
)aneFVIviesaFnkm b lubecal edayeyageTAtamkaleTstMrUv[ .
______________________________________________________________________________________
TMBr 7 9
RtUvdak;bEnmnUvkfaxNBiPakSaGMBIkarkMNt;visalPaBdUcxageRkam
eyIgKWminGacGegtBinitnUvral;sniFiCak;Esg nigkarGHGagelIsmtul\NTayikeday
sarEtkarkMNt;visalPaBkargarrbs;eyIgedayRkumhun . BIeRBaHEtbBaaCadMukMPYnEdl
)anBiPakSaenAkgkfaxNmun eyIgmineFVIkarbeBajmtieyabl;rbs;eyIgeTAelIr)aykarN_
hirBavt)aneLIy .
karminyl;RsbCamYyGkRKb;RKg
42- svnkrGacminyl;RsbCamYyGkRKb;RKgGMBIbBaaxH dUcCaPaBTTYlykmkeRbIR)as; b
suRkitPaBnkarbgajenAkgr)aykarN_hirBavt . RbsinebIkarminyl;RsbTaMgenH
vaFMdMucMeBaHr)aykarN_hirBavt svnkrKYrEtbgajnUvmtieyabl; Qualify Opinion b mti
eyabl;py.
43- karbgajrbs;bBaaTaMgenH RtUv)ansresrdUcxageRkam
karminyl;RsbeTAelIeKalkarN_neya)ayKNenyviFsI aRsKNenyEdlminsmRsbmti
eyabl; Qualify Opinion
eyIg)aneFVIsvnkm>>>>>BakeBcn_EdlenAesssl; KWdUcKaenAkgkfaxNesckIepIm
kfaxNelx 25 xagelI .
dUcEdl)anBiPakSaenAkgkarkMNt;sMKal; X rbs;r)aykarN_hirBavt Kankarkat;rMls;
RtUv)aneFVIsMviFanFnenAkgr)aykarN_hirBavteT EdltamkarGnuvt kgmtieyabl;rbs;
eyIg vaminGnuelameTAtamsg;darKNenykm<CaeT . kareFVIsMviFanFnsMrab;qaMEdl)an
bBab;enAfTI 31 ExF qaM 19X1 KYrEtmancMnYn XXX edayeRbIR)as;viFIsaRskat;rMls;efr
EdlmanGRtarMls;RbcaMqaM R)aMPaKrysMrab;GKar nig mPaKrysMrab;sMParbrikar.
edayehtuenHGclnRTBKYrEtRtUv)anbnyedayrMls;bUkbnEdlmancMnYn XXX nigkar
______________________________________________________________________________________
TMBr 80
xatbg;RbcaMqaM RBmTaMgnPaBbUkbnKYrEtRtUv)anbegInedaycMnYn XXX nig XXX eday

ELkya:gdUecH .
enAkgeyabl;rbs;eyIg elIkElgEtbBaaEdlC\TiBlelIr)aykarN_hirBavtdUcEdl
)anbgajenAkgkfaxNmun r)aykarN_hirBavtpl;[nUvTsSnBit BakeBcn_EdlenA
esssl;KWdUceTAnwgGVIEdl)anbgajenAkgkfaxN25 xagelI .
karminyl;RsbelIeKalkarN_KNeny karlatRtdagEdlminRKb;RKan;
Qualified Opinion
eyIg)aneFVIsvnkmBakeBcn_EdlenAesssl; KWdUceTAnwgkarbgajenAkgkfaxN
esckIepIm kfaxNelx 25 xagelI enAfTI 15 Exmkra qaM 19X2 Rkumhun)anbeBaj
lixitbMNul sBaabNEdlmanTwkR)ak; XXX kgeKalbMNgedIm,IeFVIhirBab,Tankgkar
BRgIkeragcRk . kicRBmeRBogkgsBaabN kMNt;karbg;R)ak;rbs;PaKlaPCasac;R)ak;
naeBlGnaKtsMrab;kMrbnab;BIf 31 ExF qaM 19X1 . enAkgTsSnrbs;eyIg karlat
RtdagnBtmanenH KWtRmUveday>>>> enAkgTsSnrbs;eyIg elIkElgEtkarlb;ecalnUv
BtmanEdl)andak;bBalenAkg kfaxNmunr)aykarN_hirBavtpl;[nUvmtiBit nig>>>
BakeBcn_EdlenAesssl; KWdUcKaeTAnwgkar bgajenAkgkfaxNTsSn kfaxN
elx 25 xagelI .
karmincuHsMrugKaenAelIeKalneya)ayKNeny karbgajEdlmin
RKb;RCugeRCay
mti e yabl; p y
______________________________________________________________________________________
TMBr 81
eyIg)aneFVIsvnkm>>>BakeBcn_Edlsl;bgajdUcenAkg kfaxNe pmI esckI 25 xagelI .

eyIgGnuvtkargarsavnkmrbs;eyIgGnuelameTAtam >>>>> BakeBcn_Edlsl;bgajdUc
kgkfaxN 25 xagelI . kfaxNEdlBiPakSa elIkarminyl;Rsb .
kgTsSnrbs;eyIg edaysarplb:HBal;nbBaaTaMgLay Edl)anBiPakSaenAkgkfaxN
munr)aykarN_hri Bavtm ni pln; vU TsSnBitnigRtwmRtUveTAelI bmni bgajRtwmRtUvnUvsanPaB
hirBavtrbs;RkumhunnakalbriecT #! F !(X! taragtulkar lTplnRbtibtikarehIy
nigclnasac;R)ak;rbs;RkumhunnacugkariybriecT 31 F 19X1 edayGnuelameTAtam
sg;darsvnkmkm<CaenaHeT .
TsSnvisyEpkrd
12-
enAeBlEdleKalkarN_mUldanEdlmanEcgkgsg;darsavnkmkm<Ca RtUv)anGnuvtcMeBaH
svnkmnr)aykarN_hirBavtkgEpkrd enaHc,ab;nigeFVI[ekItmaneLIgnUvGNtisvnkm
EdlGacbBaak;GMBIlkN matikanigTMrg;EbbbTnr)aykarN_ svnkr .
sgd; arsvnkmkm<C aenHmin)anbBaak;GBM TI rM g;EbbbTehIymatikanr)aykarN_rbs;svnkrkg
kaleTsEdlr)aykarN_hri Bavt RtUv)anerobcMeLIgedayGnuelameTAtammUldanKNeny
Edl)anbgaj faetIRtUv)ankMNt;GaNtei dayc,ab; b esckbI gab;BrI dmRnI bepSgeTot
ehIyEdlmUldanenaHbNaleGayr)aykarN_hri Bavt EdlnaM[mankarPan;RcLM .
______________________________________________________________________________________
TMBr 82
raCFanIPeM Bj/ fTI 16 Ex tula qa2M 003

Rbkas
sIB I
kardak;eRbI {sgd; arsvnkmkm<C a -sKk}
eTsrdmRnI
sIB kI arEtgtaMgraCrdaPi)alnRBHraCaNacRkkm<C a/
- )aneXIjRBHraCRkmelx nsrkm029703 cuHfT0I 4 Exkum qa1M 997
EdlRbkas[eRbIc,ab;sBI sI areBIBn/
viCa CIvKNeny/
- )aneXIjGnuRkwtelx 08GnRkbk cuHfT0I 3 Exmina qa2M 003
sIB sI masPaBnigkarRbRBwte TAnRkumRbwkSaCatiKNeny-kCK/
- )aneXIjkMNt;ehtucHu fT1I 1 Exemsa qa2M 003 rbs;RkumRbwkSaCatiKNeny-kCK
smyRbCMeu lIkTI 2 GaNtiT 1I /
- )aneXIjkarcaM)ac;naeBlbcb ,n/
seRmc
Rbkar1 dak; {sgd; arsvnkmkm<C a-ssk}/EdlmancMnnY 10sgd; ar/dUcmanPab;tamRbkasenH/
[shRKasrd/ cRmuH nigkCn eFICV ar)aMgRtYtBinti karksagbBaIK Neny nig
r)aykarN_hri BavtR bcaMqa M .
Rbkar2 shRKasRbePTFunFM nigmFm RtUvCab;kg katBVkci e nH nig manryeBleRtombRmug
cab;BeI BlenHrhUt dl;dN
M ac; qaM 2004 edIm,IbeM Bjsgd; arenH .
Rbkar3 GKelxaFikar/ naykxuTk aly/ RbFannaykdanrd)alnighirBavt/ elxaFikar kCK>/
elxaFikar vKsk>/ RksYg/ sabn/ ext-Rkug RBmTaMgGgPaBBak;Bn RtUvTTYlbnk
GnuvtRbkasenHeTAtamParkice rogxn .
eTsrdmRnI
Kmdan -TIsIkarKNrdmRnI {edIm,ICnU RCab}
-dUcRbkar3
-ksarkalb,vt
raCFanIPeM Bj/ fTI
Ex
qaM 2003
Rbkas
sIB I
karEtgtaMgRkumRbwkSaPi)al
RbcaM
RkumRbwkSaCatiKNeny
eTsrdmRnI
- )aneXIjrdFmnuBanRBHraCaNacRkkm<C a/
sIBIkarEtgtaMgraCrdaPi)alnRBHraCaNacRkkm<C a/
EdlRbkas[eRbIc,ab;sIBIkarerobcMnigkarRbRBwteTAnRksYgesdkicnighirBavt
sIBIkarerobcMnigkarRbRBwteTAnRksYgesdkicnighirBavt/
EdlRbkas[eRbIc,ab;sIBIKNenyshRKas/ svnkmKNenyshRKas nig
viCaCIvKNeny/
- )aneXIjGnuRkwtelx 08GnRkbk cuHfTI03 ExmIna qaM2003
sIBIsmasPaBnigkarRbRBwteTAnRkumRbwkSaCatiKNeny-k>C>K
- )aneXIjkMNt;ehtucuHfTI 24Ex mIna qaM2003 rbs;RkumRbwkSaCatiKNeny-k>C>K
smyRbCMuelIkTI1 GaNtiTI1/
- )aneXIjkarcaM)ac;rbs;RksYgesdkic nighirBavt
sMerc
Rbkar1 EtgtaMg >1>2>3>4>5>6>7>8>9>10>11>12>13>-
k]tm
Elak
elak
elak
Elak
Elak
Elak
Elak
Elak
Elak
GkRsI
Elak
Elak
gI tayI
Kuy lwm
yinn_ tyQn;
can; suFI
ehg v:an;da
GU can;tara
kMag tughag
Qin kusl
Eg:t sUPni
hav:aN suIvily
Cug r:anI
mas sks
i m
Eg: huy
GnurdelxaFikar RksYgesdkic nighirBavt

PriceWateHouseCoppers
RksYgesdkic nig hirBavt

RksYgesdkic nig hirBavt
RksYgGb;ryM vu Cn nigkILa
FnaKarCati n km<Ca
FnaKarCati n km<Ca
RksYgyutiFm
RksYgBaNiCkm
sPaBaNiCk m
sPaBaNiCk m
Rkumhun m:UrIsun kak; & GasUesr
KPMG
Ca RbFan
Ca GnuRbFan
CasmaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
Ca smaCik
CaRkumRbwkSaPi)al kg GaNtiTI1 RbcaMRkumRbwkSaCatiKNeny-k>C>K .

Rbkar2 GaNtiTI1 EdlmanryeBlbI {3} qaM RtUv)anKwtcab;BIfTI 01 Ex emsa qaM 2003
dl;fTI 01 Ex emsa qaM 2006 .
Rbkar3 GKelxaFikar/ naykxuTk aly/RbFannaykdanbuKl ki /RbFannaykdanrd)al nig
hirBavt/ GgPaBBak;Bn RBmTaMgsamICn RtUvTTYlbnk GnuvtRbkasenH / tamParkice rogxn

cab;BIfcuHhtelxateTA .
Kmdan -TIskI arKNrdmRnI

-RksYgsabnBak;Bn
{edIm,ICnU RCab}
-dUcRbkar3
-ksarkalb,vti
eTsrdmRnI
rdmRnIRksYgesdkic nig hirBavt
raCFanIPeM Bj/ fTI Ex qaM 2003

Rbkas
sIB I
karEtgtaMgsgkarraCrdaPi)al
RbcaM
viTasanKNenykrCMnaj nigsvnkrkm<C a
eTsrdmRnI
sIB kI arEtgtaMgraCrdaPi)alnRBHraCaNacRkkm<C a/
viCa CIvKNeny/
- )aneXIjGnuRkwtelx 18GnRkbk cuHfTI 19 Ex mIna qa2M 003
sIB kI arerobcMngi karRbRBwte TAnviTasanKNenykrCMnajnigsvnkrkm<C a-v>K>s>k>
- )aneXIjkarcaM)ac;rbs;RksYgesdkci nighirBavt
sMerc
Rbkar1 EtgtaMg k]tm gI tayI/ zan GnurdelxaFikarnRksYgesdkci nighirBavt

CasgkarraCrdaPi)al kg GaNtiT 1I RbcaMvTi asanKNenykrCMnaj nigsvnkrkm<C a v>K>s>k>.
Rbkar2 GaNtiT 1I EdlmanryeBlbYn {4} qaM RtUv)anKwtcab;BI fTI 01 Ex]sPa qaM 2003 dl;
fTI 30 Exemsa qaM 2007 .
Rbkar3 GKelxaFikar/ naykxuTk aly/ RbFannaykdanbuKl ki / RbFannaykdanrd)al nig hirBavt/

GgPaBBak;Bn RBmTaMgsamICn RtUvTTYlbnk GnuvtRbkasenHtamPar kice rogxn
cab;BI fcHu htelxateTA .
eTsrdmRnI
{edIm,ICnU RCab}
-dUcRbkar3
-ksarkalb,vti
raCFanIPMeBj/ fTI
Ex
qaM 2003
Rbkas
sIBI
karEtgtaMgRkumRbwkSaPi)al
RbcaM
viTasanKNenykrCMnaj nigsvnkrkm<Ca
eTsrdmRnI
rdmRnIRksYgesdkicnighirBavt
- )aneXIjrdFmnuBanRBHraCaNacRkkm<Ca/
- )aneXIjRBHraCRkwtelx nsrtk119872 cuHfTI30 Exvicika qaM1998
sIBIkarEtgtaMgraCrdaPi)alnRBHraCaNacRkkm<Ca/
- )aneXIjRBHraCRkmelx 02ns94 cuHfTI20 Exkkda qaM1994
EdlRbkas[eRbIc,ab;sIBIkarerobcMnigkarRbRBwteTAnKNrdmRnI/
- )aneXIjRBHraCRkmelx nsrkm019618 cuHfTI24 Exmkra qaM1996
EdlRbkas[eRbIc,ab;sIBIkarerobcMnigkarRbRBwteTAnRksYgesdkicnighirBavt
- )aneXIjRBHraCRkmelx nsrkm0702011 cuHfTi08 Exkkda qaM2002
EdlRbkas[eRbIc,ab;sIBIKNenyshRKas/ svnkmKNenyshRKas nig
viCaCIvKNeny/
- )aneXIjGnuRkwtelx 04GnRkbk cuHfT i20 Exmkra qaM2000
sIBIkarerobcMnigkarRbRBwteTAnRksYgesdkicnighirBavt/
- )aneXIjGnuRkwtelx 18GnRkbk cuHfTI19 ExmIna qaM2003
sIBIkarerobcM nigkarRbRBwteTA nviTasanKNenykrCMnaj nigsvnkrkm<Ca-v>K>s>k>
- )aneXIjkarcaM)ac;rbs;RksYgesdkic nighirBavt
sMerc
Rbkar1 EtgtaMg >1>2>3>4>5>-
elak
GkRsI
elak
elak
elak
kak; kI
Cug ra:nI
mas sks
i m
Kuy lwm
Eg: huy
tMNagRkumhun
tMNagRkumhun
tMNagRkumhun
tMNagRkumhun
tMNagRkumhun
Morison Kak & Associs

FIDES
Morison Kak & Associs
PriceWaterHouseCoopers
KPMG
Ca
Ca
Ca
Ca
Ca
RbFan
GnuRbFan
hirBaik
smaCik
smaCik
CaRkumRbwkSaPi)alkgGaNtiTI1 RbcaMviTasanKNenykrCMnaj nigsvnkrkm<Ca-v>K>s>k .

Rbkar2 GaNtiTI1 EdlmanryeBlbYn {4} qaM RtUv)anKwtcab;BIfTI 01 Ex ]sPa qa M 2003
dl;fTI 30 Ex emsa qaM 2007 .
Rbkar3 GKelxaFikar/ naykxuTkaly/ RbFannaykdanbuKlik/ RbFannaykdanrd)al

nighirBavt/ GgPaBBak;Bn RBmTaMgsamICn RtUvTTYlbnk GnuvtRbkasenH/tamPar
kicerogxn cab;BIfcuHhtelxateTA .
eTsrdmRnI
rdmRnIRksYgesdkic nig hirBavt
{edIm,ICnU RCab}
-dUcRbkar3
-ksarkalb,vti

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bBaIGtbT

4> GnuRkitsIBIsmasPaB nigkarRbRBwteTAnRkumRbwkSaCatiKNeny fTI 3-03-2003

sgd; arKNenykm<C a nig sgd; arKNenyGnrCati

bcb ,nenHRbeTskm<C a KWCW asmaCikmYynsmaKmRbCaCatiGasuGI aeKy_ ehIykMBgu Et Pab;xn CamYy

edIm,IseM rc[)annUveKaledAEdl)anelIkeT,IgxagelI RksYgesdkci nighirBavt )anTTYl CMnyY BIFnaKar

RksYgesdkci nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI

edaysemcnayk rdmRnI hun Esn nakasRbCuRM kumBieRKaHeyabl;enAtUk qa1M 999 kngmk .

RksYgesdkci nig hirBavt - KNkmkarsikSaRsavRCavsgd; arKNenyGnrCati-kariyalyk]tm gI tayI

maRta 10>ryeBlnkariybriecTKNenymankRmitdb;BIrEx . kariybriecTenH cab;

maRta 19>KNenykrCMnaj nigsvnkr EdlBuM)aneKarBeTAtambTb,Batinc,ab;enH

PMeBj/fTI 08Ex kkda qaM 2002

GkSrkat; k>C>K Edlsti enAeRkamGaNaBa)alnRksYgesdkci nighirBavt .

k>C>K manParkic -eFVCI aGgkarBieRKaHeyabl;

k>C>K mansmaCikcMnnY 13 rUb - tMNagrbs;RksYgesdkci nighirBavt cMnYn

tMNagrbs;RksYg sabnEdlCasmaCik k>C>K xagelI elIkElgEttMNag

RbFan GnuRbFan nig smaCik k>C>KRtUv)anEtgtaMgsMrab;ryeBl 3 qaM

tMNagRksYg sabn RtUvGs;sTi C asmaCik k>C>K kg krNIEdltMNagenaHla

RbFan nigGnuRbFan k>C>K RtUv)anRCIserIskg cMeNamsmaCik k>C>K tam

RbFan nig GnuRbFanGacRtUv)anbBab;BtI EM NgdUcmanEcgkg maRta 5 nGnu

k>C>K RtUvRbCueM RkamGFibtIPaBrbs;RbFany:agtic 3dgkg mYyqaM edIm,IGnumt

k>C>K GacbegIt KNkmkaredIm,IBni ti nig plm; tielIKeM rageyabl;RkbxN

RbFan k>C>K CatMNagkg karTak;TgCamYyRksYg b sabnnana nig sgm

EbbbTnkarpll; aPkarsMrab;mxu tMENgrbs;smaCik k>C>K RtUv)ankMNt;

k>C>K manelxaFikardanmYy dwknaMedayelxaFikarmYyrUbEdlRtUv)anbegtI

muxtMENgelxaFikarn k>C>K manvismitPaBCamYymRnRI kbxNs aFarN b

edayKansMelgsMerc . EbbbTn laPkarsMrab;elxaFikar RtUv)ankMNt;edayRbkas

bTbBaapkg n k>C>K nigkarerobcMelxaFikardan RtUv)ankMNt;edayRbkas

fvikarbs; k>C>K manRbPBmkBI -fvikard

rdmRnTI TYlbnk TIskI arKNrdmRnI rdmRnRI ksYgsdkci nighirBavt rdmRnI nig

maRta 8>edIm,IFana[mantmaPaB PaBRtwmRtv nigPaBesaHRtg; ral;r)aykarN_KNenyrbs;

EpkbuKl nignItbi Ku l breTsEdlRtv)anGnuBaat[RbkbviCa CIvCaKNenykr

EpkkickarCMnYj bEpkhirBavt kgkMritbTdanEdl)anTTYlsal; nigGacTTYlyk)aneday

taragviCaCIvEdlmanEcgkgmaRta 9 nGnuRkwtenH edayEpkelIsmtkic sBaabRt nigsm,Ta

vinci y faRKb;RKan;edayKNkmkarerobcMkarcuHeQaHsMrab;bnkmski SaviCa CIv bbeM BjkarsikSa edIm,Ika yxn Ca

maRta 11>muxgarCasmaCikrbs; v>K>s>k> EdlkMBgu RbkbviCa CIv CaKNenykrCMnaj bsvnkrRbtiRsut

-RttBinti bBaKI Neny

maRta 15>KNenykrCMnajEdlmaneQaHkg taragviCa CIvrbs; v>K>s>k>RtvTTYlxusRtv kg kick ar

karcuHeQaHkg taragviCa CIvrbs; v>K>s>k>kg zanCasvnkrRbtiRsutRtveKarBtam lkNvinci y

cMeNjbxatsuTkgRKa kMhusCamUldan nig

RBwtki arN_bnab;BkI ariybriecTtaragtulkar

RTB eragcRk nig htbkrN_

FnaKar nig sabnhirBavt

sMvFi anFn bMNlu Cayfaehtu nig

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 1

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 2

cMeBaHr)aykarN_hirBavtrbs;shRKasktCn nig cMeBaHr)aykarN_rYmrbs;Rkumsh

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 3

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 4

b:HBal;rbs;va RBmTaMgeKalneya)ayvinieyaKrbs;shRKasedIm,IEfrkSa nig eFVI

karBicarNaCaTUeTA karbgajTidPaBBitR)akd nig Rsbtamsg;dar

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 5

nUvsg;darEdlshRKasmin)aneKarBtamlkNnkarmineKarBtam rYmman kar

13> enAesIrEtRKb;kaleTsTaMgGs; karbgajTidPaBBitR)akdGacsMerc)anedaykareKarB

kareRCIserIs nig karGnuvtn_nUvbNaeKalneya)ayKNenyTaMgLayEdl)an

karbgajBIBtman rYmbBalTaMgeKalneya)ayKNeny enAkgrebobmYy Edl

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 6

14> kgkrNItictYcNas;Edlbgajfa karGnuvteTAtamlkxNtMrUvnsg;darKNenykm<Ca

TisedAnlkxNtMrUv ehIyehtuGVI)anCaTisedAenaHminGacsMerc)an bminmankar

meFa)ayEdlnaMeGaykaleTsrbs;shRKas manPaBxusKaBI shRKasepSg

RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tm gI tayI TMBr 7

18> GkRKb;RKgtUveRCIserIs nig GnuvteKalneya)ayKNenynshRKas edIm,IeFVIeGay

Tak;TgeTAnwgtMrvU karrbs;Gk eRbIR)as; Edlcg;)anBtmanykeTAeFVCI amUldansMrab;