a}+s tyf ljQLo ;+:yf k|flKt -PlSjlh;g_ ;DaGwL ljlgodfjnL, @)&)

g]kfn /fi6 a}+s P]g, @)%* sf] bkmf $ sf] pkbkmf -!_ sf] v08 -v_ tyf -_ adf]lhdsf] p2]Zo
sfof{Gjog ug{ tyf ;f]xL P]gsf] bkmf &( sf] pkbkmf -@_ adf]lhd lgodg ug{ ;f]xL P]gsf] bkmf
!!) sf] pkbkmf -@_ sf] v08 -0f_ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6 a}+ssf] ;~rfns
;ldltn] b]xfosf ljlgodx? agfPsf] 5 .
kl/R5]b !
k|f/lDes
!= ;+lIfKt gfd / k|f/De M -!_ oL ljlgodx?sf] gfd a}+s tyf ljQLo ;+:yf k|flKt -PlSjlh;g_
;DaGwL ljlgodfjnL, @)&) /x]sf] 5 .
-@_ of] ljlgodfjnL g]kfn /fi6 a}+ssf] ;~rfns ;ldltn] :jLs[t u/]sf] ldlt b]lv nfu"
x'g]5 .
@= kl/efiff M laifo jf k|;n] csf]{ cy{ gnfu]df o; ljlgodfjnLdf,
-s_ P]g eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# ;Demg' k5{ .
-v_ /fi6 a}+s eGgfn] g]kfn /fi6 a}+s P]g, @)%* adf]lhd :yfkgf ePsf]] g]kfn /fi6 a}+s
;Demg' k5{ .
-u_ Ohfhtkqk|fKt ;+:yf eGgfn] ljQLo sf/f]af/ ug{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)^# adf]lhd Ohfhtkqk|fKt u/]sf] a}+s jf ljQLo ;+:yf ;Demg' k5{ .
-3_ k|flKt ug{] eGgfn] Pp6f Ohfhtkqk|fKt ;+:yfn] cGo Ohfhtkqk|fKt ;+:yfsf] ;Dk"0f{
;DklQ tyf ;Defljt bfloTjsf] x/lx;fj u/L ;+:yfsf] sfg'gL x}l;ot ;dfKt x'g]u/L
cfkm"df ;dflxt ug{] sfo{ ;Demg' k5{ / ;f] zAbn] nlIft ;+:yfn] k|fKt ug{] ;+:yfdf
ljno x'g' k"j{ u/]sf ;Dk"0f{ s/f/Lo bfloTj ;d]t :jLsf/ ug{] sfo{ ;d]tnfO{ hgfpF5 .
-_ k|fKt ug{] ;+:yf eGgfn] v08 -3_ adf]lhd cGo Ohfhtkqk|fKt ;+:yfnfO{ cfkm"df
;dflxt ug{] d"n ;+:yf ;Demg' k5{ .
-r_ nlIft ;+:yf eGgfn] v08 -3_ adf]lhd k|flKt ug{] ;+:yfdf ;Dk"0f{ ;DklQ tyf bfloTj
;d]t ;dflxt x'g hfg] Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .
-5_ cGo ;+:yf eGgfn] o; a}+saf6 Ohfhtkqk|fKt gu/]sf] cGo s'g} ;+ul7t ;+:yf
;Demg' k5{ .
-h_ v'b ;DklQ -g]6 jy{_ eGgfn] a}+s jf ljQLo ;+:yfsf] tTsfn sfod /x]sf] s'n
hfoh]yfaf6 r'Qmf k"FhL tyf z]o/wgLsf] xs nfUg] h'g;'s} gfdfs/0f ul/Psf] hu]8f
sf]if jf ;l~rt d'gfkmf jf a}+s jf ljQLo ;+:yfsf] s'g} Voflt eP ;f] afx]ssf] hf]lvd
sf]if ;lxtsf] cGo ;Dk"0f{ bfloTj /sd / ;+slnt gf]S;fgL jf ckn]vg x'g afFsL
vr{x? eP ;f];d]t sf u/L afFsL /x]sf] /sdnfO{ ;Demg' k5{ .
-em_ sd{rf/L eGgfn] k|fKt ug{] jf nlIft ;+:yfdf sfo{/t sd{rf/L ;Demg' k5{ .
-`_ ;fx" eGgfn] Ohfhtkqk|fKt ;+:yfnfO{ lgIf]k jfx]ssf] /sd C0f ;fk6L lbg] ;+:yf jf
JolQm ;Demg' k5{ .

g]kfn /fi6 a}sf] ;~rfns ;ldltsf] ldlt @)&).!@.@# sf] %&@)&) cf}+ a}7saf6 :jLs[t
eO{ nfu" ePsf] .
- 1 -

-6_ Joj;fo eGgfn] gfkmf jf nfesf] k|of]hgsf nflu ul/Psf] s'g} klg sfd sf/jfxL,
To:tf] sfd sf/jfxLaf6 k|fKt ul/Psf] jf ;f];Fu ;DalGwt jf ;f]sf] k|of]hgsf nflu
k|of]u ul/Psf] ;DklQ tyf To:tf sfd sf/jfxL;Fu k|fKt clwsf/ ;Demg' k5{ .
-7_ ;'/If0f eGgfn] aGwsL jf cGo s'g} z]o/, l8j]Gr/, ljlgd]okq, k|lt1fkq, hdfgt,
rn jf crn ;DklQsf] lwtf] jf w/f}6 nufotsf ;'/If0f lglZrt jf ;+/rgfTds
xfOkf]lys];g, Ifltk"lt{ afkt tTsfn nfu" ul/Psf jf eljiodf nfu" x'g;Sg] e'QmfgL,
C0f jf bfloTjsf] ;'/Iff lbg] ;DaGwdf ul/Psf sfuhft ;Demg' k5{ .
-8_ ;DklQ tyf bfloTjsf] lj:t[t d"Nof+sg -8\o' l8lnh]G; cl86_ -l8l8P_ eGgfn]
Ohfhtkqk|fKt ;+:yfsf] s'g} lglZrt ldlt;Ddsf] ;Dk"0f{ ;DklQ tyf ;Defljt bfloTj
;d]tsf] k|rlnt ljlwf/f n]vf k/LIfs -d"Nofgstf{_ f/f kl/If0f u/L ;+:yfsf] oyfy{
cj:yfsf] hfgsf/L u/fpg] sfo{ ;Demg' k5{ .
kl/R5]b@
p2]Zo, of]Uotf tyf k|f/lDes lgj]bg ;DaGwL Joj:yf
#=

p2]ZoM a}+s tyf ljQLo ;+:yf k|flKt ug{] ;DaGwL Joj:yfsf] p2]Zo b]xfo adf]lhd
x'g]5 M
-s_ d'n'ssf] ;du| a}+ls tyf ljQLo k|0ffnLsf] ;+a4{g u/L ;f] k|lt ;j{;fwf/0fsf]
ljZj;lgotf clej[l4 ub{} ljQLo :yfloTj xfl;n ug{] / ljQLo k|0ffnLsf]
k'FhLut cfwf/ ;'b[9 u/L k|lt:kwf{Tds Ifdtfsf] ljsf; ug]{ .
-v_ :j:y / 7'nf Ohfhtkqk|fKt ;+:yfx?n] sd v'b ;DklQ -g]6 jy{_ ePsf tyf
;d:ofdf /x]sf ;+:yfnfO{ k|fKt ug{] jftfj/0f agfO{ a}ls, ljQLo, dfgj
;+zfwg, k|fljlws Pj+ cGo Ifdtf clej[l4 u/L ;j{;fwf/0fnfO{ cfw'lgs a}+ls
;]jf ;'lawf k|bfg ug{ ;Ifd t'NofO{ lgIf]kstf{ Pj+ nufgLstf{x?sf] xs lxt
;+/If0f ub{} k|flKt -PlSjlh;g_ ug{] ;DaGwL sfo{nfO{ :ki6 / ;/lns[t agfpg] .
$= of]Uotf M /fi6 a}+saf6 Ohfhtkqk|fKt u/]sf s, v / u ju{sf a}+s tyf ljQLo
;+:yfx? csf{] a}+s tyf ljQLo ;+:yf k|fKt ug{ of]Uo x'g]5g\ . 3 ju{sf ljQLo ;+:yfn]
;f]xL ju{sf] ;+:yfnfO{ dfq k|fKt ug{ ;Sg] 5g\ . k|fKt ug{] ;+:yfsf] s'n k'FhLsf]if cg'kft
nlIft ;+:yfnfO{ cfkm"df ;dflxt ul/;s]kl5 o; a}+ssf] lgb{]zg adf]lhd kof{Kt ePsf]
x'g'kg{]5 .
%= ;dembf/L kq M of] sfo{nfO{ :ki6 / kf/bzL{ 9+uaf6 cufl8 a9fpg b'a} ;+:yfn] ;dembf/L
kqdf x:tfIf/ ug{' kg{]5 . ;dembf/L kqdf ljBdfg cj:yf, efjL sfo{qmd, sfo{of]hgf cflb
kIfnfO{ ;d]6\g' kg{]5 . ;dembf/L kqsf] 9fFrf cg';"rL! adf]lhd x'g]5 .
^= k|f/lDes lgj]bg lbg] Joj:yf M -!_ ljlgod $ adf]lhd Ohfhtkqk|fKt ;+:yfn] k|fKt ug{
nfUg] cg'dflgt ;do ;Ldf / tf]lsPsf] k|:tfljt sfo{of]hgf ;lxt ljBdfg k"FhL ;+/rgf
cg';f/ cfcfgf] ;fwf/0f ;efaf6 ljz]if k|:tfj kfl/t u/L ;f] ;DaGwL sfo{ cufl8 a9fpg
;~rfns ;ldltn] clVtof/L lng' kg{]5 . k|fKt ug{] sfo{nfO{ ;3fp k'ofpg k|fKt ug{]
;+:yfsf] ;+of]hsTjdf cfjZostf cg';f/ Ps ;+o'Qm PlSjlh;g ;ldlt u7g ug{ ;lsg]5 .
-@_ pkljlgod -!_ adf]lhd k|fKt ug{] ;DaGwL k|:tfjsf cfwf/df ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltsf] lg0f{o ;lxt ;+o'Qm ?kdf /fi6 a}+s ;dIf
cg';"rL @ adf]lhdsf] 9fFrfdf lgj]bg lbg' kg]{5 . ;f] lgj]bgsf ;fy g]kfn :6s PS;r]~h
lnld6]8af6 nlIft ;+:yfsf] z]o/ sf/f]jf/ /f]Ssf ul/Psf] kq ;d]t ;+nUg ug'{ kg]{5 .
- 2 -

-#_ pkljlgod -@_ adf]lhdsf] lgj]bg /fi6 a}+sn] k|fKt u/]kl5 lgj]bsx?nfO{ kGw| lbg
leq k|f/lDes 5nkmnsf] nflu af]nfOg]5 .
&= ;}4flGts ;xdlt M -!_ ljlgod ^ adf]lhd lgj]bg k|fKt x'g cfPdf /fi6 a}+sn] To:tf] k|flKt
ug{] sfo{af6 k|fKt ug{] ;+:yfsf] ljQLo ;Ifdtf Pj+ d'n'ssf] a+}ls tyf ljQLo k|0ffnLsf]
ljsf;, :jR5 k|lt:kwf{ tyf k|rlnt sfg"gsf] kfngfdf s'g} klg lsl;dsf] gsf/fTds c;/
kg]{ 5}g eGg] s'/fdf cfkm" ljZj:t ePdf cfjZos k|lqmof cufl8 a9fpg zt{ ;lxt
;}4flGts ;xdlt lbg ;Sg]5 .
-@_ pk ljlgod -!_ adf]lhd ;}4flGts ;xdlt lbPsf]df To:tf] ;xdlt sfof{Gjog ubf{
a}+ls tyf ljQLo If]qdf c:j:y k|lt:kwf{sf] jftfj/0f l;h{gf x'g] jf s'g} ;+:yfsf]
Psflwsf/ jf lgolGqt cEof; sfod x'g ;Sg] ;Defjgf b]lvPdf jf k|rlnt sfg"g adf]lhd
s'g} lgsfoaf6 :jLs[lt jf ;xdlt lng' kg]{df ;f] k|fKt ug{ g;s]df /fi6 a}+sn] ;f]sf] sf/0f
vf]nL To:tf ;+:yfnfO{ k|flKt ug{] sfo{df cufl8 a9\g lbPsf] ;}4flGts ;xdlt vf/]h ug{
;Sg] 5 .
kl/R5]b #
;DklQ tyf bfloTj, ;Demf}tf tyf clGtd :jLs[lt ;DaGwL Joj:yf
*= ;DklQ tyf bfloTjsf] lj:t[t d"Nofg ;DaGwL Joj:yf M -!_ nlIft ;+:yfn] cfgf] ;DklQ /
bfloTj tyf sf/f]jf/sf] kl5Nnf] d"Nofg ug{ cfgf] ;fwf/0f ;efaf6 lg0f{o u/L lgo'Qm
ul/Psf] jf ;fwf/0f ;efn] clVtof/L lbP adf]lhd ;~rfns ;ldltn] lgo'Qm u/]sf]
n]vfk/LIfsaf6 ;DklQ / bfloTj tyf sf/f]jf/sf] kl5Nnf] cjlwsf] d"Nofg u/fpg' kg]{5 .
-@_ k|fKt ug{] ;+:yfn] nlIft ;+:yfsf] ;DklQ tyf bfloTjsf] lj:t[t d"Nofg u/fpg
;Sg]5 .
-#_ n]vfk/LIfsn] ;DklQ, bfloTj tyf sf/f]jf/sf] d"Nofg ubf{ ;f] ;DaGwL :yflkt
dfGotf, cfwf/, dfkb08 /jf /fi6 a}+sn] tf]s]sf] zt{ adf]lhd ;DklQ, bfloTj tyf
sf/f]jf/sf] d"Nofg u/L ;f]sf] k|ltj]bg tof/ ug'{ kg]{5 .
-$_ pkljlgod -#_ adf]lhdsf] k|ltj]bgdf n]vfk/LIfsn] nlIft ;+:yfsf] d"Nofg u/L
b]xfo adf]lhdsf ljifox?df ls6fgLsf ;fy /fo k]z ug'{ kg]{ 5 M
-s_ k"FhL kof{Kttf,
-v_ shf{ juL{s/0f;DklQsf] u'0f:t/
-u_ shf{ gf]S;fgL Joj:yfsf] kof{Kttf,
-3_ k|rlnt sfg"g tyf lgodgsf] kfngf l:ylt,
-_ t/ntf ljj/0f,
-r_ hgzlQm Joj:yfkg,
-5_ ;"rgf k|ljlw,
-h_ g]6jy{,
-em_ Joj;fosf] ahf/ c+z,
-`_ z]o/ cfbfg k|bfg cg'kft, /
-6_ z]o/sf] ahf/d"No
-%_ pkljlgod -$_ df plNnlvt ljifosf cltl/Qm n]vfkl/Ifsn] cfkm"n] cfjZos
7fg]sf cGo ljifox?df ;d]t /fo k]z ug{ ;Sg]5 .
- 3 -

-^_ k|fKt ug{] sfo{af6 k|flKt ug{] ;+:yfsf] k|efj ljZn]if0f :jo+ ;+:yfn] g} u/L k]z
ug{'kg{]5 .
(= nlIft ;+:yfsf] z]o/ d"No e'QmfgL tyf lx;fj ldnfg ;DaGwL Joj:yf M -!_ nlIft ;+:yfsf]
;DklQ tyf bfloTjsf] lj:t[t d"Nof+sg u/L to ePsf] k|lt z]o/ d"No ;d]tsf] cfwf/df
k|fKt ug{] ;+:yfn] gub jf cfgf] z]o/ lbO{ lx;fj ldnfg ug{ ;Sg]5 .
-@_ nlIft ;+:yfsf] ;DklQ tyf bfloTjsf] oyfy{ d"Nof+sg u/L d"No to ePkl5 k|fKt
ug{] ;+:yfn] n]vf+sg ubf{ lstfaL d'Nodf ug{' kg{]5 .
!)= ;Demf}tf ;DaGwL Joj:yf M ljlgod -&_ adf]lhd ug{] ;}4flGts ;xdlt k|fKt u/]sf
Ohfhtkqk|fKt ;+:yfn] cg';"rL# df plNnlvt ljifox? v'Ng] u/L Ps cfk;df ;Demf}tf
;DkGg ug'{ kg]{5 .
!!= clGtd :jLs[lt ;DaGwL Joa:yf M -!_ k|fKt ug{] sfo{sf nflu cfjZos k|lqmof cufl8
a9fpg ;}4flGts ;xdlt kfPsf] k|flKt ug{] ;+:yfn] ljlgod * adf]lhdsf] k|ltj]bg, ljlgod
!) adf]lhdsf] ;Demf}tfkq / nlIft ;+:yfsf] ljz]if;fwf/0f ;efsf] :jLs[t k|:tfj ;lxt
clGtd :jLs[ltsf] lgldQ /fi6 a}+sdf b]xfosf yk sfuhft ;+nUg u/L lgj]bg lbg' kg]{5 M
-s_ k|fKt ug{] / nlIft ;+:yfx?sf] kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] jf;nft,
gfkmfgf]S;fg lx;fj, gub k|jfx ljj/0f nufotsf ljQLo ljj/0f, n]vfk/LIfssf]
k|ltj]bg ;lxtsf] jflif{s k|ltj]bg,
-v_ nlIft ;+:yfsf z]o/wgLnfO{ k|bfg ug{ to ul/Psf] gub jf z]o/ ;+Vofsf] cg'kft
/ ;f] lgwf{/0f ;DaGwL lg0f{osf] k|ltlnlk,
-u_ k|flKt ug{] ;+:yfn] nlIft ;+:yfnfO{ cfkm"df ;dflxt ul/;s]kl5 Plss[t sf/f]jf/
ug]{ ldlt ;d]t v'n]sf] sfo{tflnsf, /
-3_ /fi6 a}+sn] tf]s]sf cGo sfuhft tyf ljj/0f .
-@_ pk ljlgod -!_ adf]lhdsf] lgj]bg pk/ /fi6 a}+sn] sf/jfxL ubf{ yk ljj/0f tyf
sfuhft cfjZos ePdf ;f] lg0f{o ug'{ cl3 lgj]bs ;+:yfnfO{ lnlvt ;"rgf lbO{ yk
hfgsf/L jf sfuhft k]z ug{ nufpg ;Sg]5 / ;DalGwt ;+:yfn] To:tf] hfgsf/L jf
sfuhft pknAw u/fpg' kg]{5 .
-#_ pk ljlgod -!_ adf]lhdsf] lgj]bg k/]df /fi6 a}+sn] pQm lgj]bg, ;f] ;Fu ;+nUg
sfuhft, ljj/0f pk/ 5fglag u/L k|flKt ug{] ;DaGwdf :jLs[lt lbg] jf glbg] lg0f{o u/L
;f]sf] hfgsf/L k}lt; lbleq ;DalGwt Ohfhtkqk|fKt ;+:yfnfO{ lbg]5 .
-$_ pk ljlgod -#_ adf]lhd lg0f{o ln+bf /fi6 a}+sn] Ohfhtkqk|fKt ;+:yfaf6 k|fKt
lgj]bg, ;f] pk/sf] 5nkmn, ;DklQ bfloTj d"Nofg k|ltj]bg, tf]lsPsf cfjZos zt{x?
kfngfsf] l:ylt, cfk;L ;Demf}tf ljj/0f, tyf ;f]af6 kg]{ k|efjsf] lj:t[t cWoog ubf{ a}+ls
tyf ljQLo ;+/rgf, ahf/ tyf artstf{x?nfO{ ;sf/fTds c;/ kg]{ b]lvPdf cfjZostf
cg';f/ x]/km]/, k'glj{rf/ ug{ u/fpg nufO{ jf s'g} zt{ tf]sL ;f]sf cfwf/df k|flKt ug{]
;DaGwdf clGtd :jLs[lt lbg ;Sg]5 .
-%_ o; ljlgodfjnL adf]lhd dfu ul/Psf] yk hfgsf/L jf sfuhkq Ohfhtkqk|fKt
;+:yf jf clVtof/jfnf JolQmn] tf]s]sf] jf yk Dofb k|bfg u/]sf] ;dofjlwleq pknAw
gu/fPdf k|flKt ug{] ;DaGwL sfo{sf nflu lgj]bsn] lbPsf] lgj]bg pk/ s'g} sf/jfxL ul/g]
5}g .
- 4 -

t/ k'gM lbPsf] lgj]bg pk/ sf/jfxL ug{ eg] o; Joj:yfn] afwf k'ofPsf] dflgg]] 5}g .
-^_ s'g} ;+:yfn] k|flKt u/]sf] ;DaGwdf cfk"mn] u/]sf] lg0f{o ;j{;fwf/0fsf] hfgsf/Lsf
nflu lg0f{o ePsf] ldltn] kGw| lbgleq /fi6 a}+sn] /fli6o:t/sf] b}lgs klqsfdf sDtLdf b'O{
k6s ;"rgf k|sfzg ug{]5 .
-&_ /fi6 a}+saf6 k|flKt ug{] :jLs[lt k|fKt ePkl5 ;DalGwt Ohfhtkqk|fKt ;+:yfn]
Plss[t sf/f]af/ yfngL ug]{ ldlt ;d]tsf] Joxf]/f ;j{;fwf/0fsf] hfgsf/Lsf nflu ;ft lbg
leq s'g} /fli6o:t/sf] b}lgs klqsfdf sDtLdf b'O{ k6s k|sfzg ug'{ kg]{5 .
!@=:jLs[ltsf] k|efj M -!_ s'g} ;+:yfn] k|flKt ug{] sfo{ cufl8 a9fpg] ;DaGwdf jflif{sljz]if
;fwf/0f ;efaf6 lg0f{o ul/;s]kl5 pQm ;+:yfsf] k'FhL tyf z]o/ :jfldTjsf] ;+/rgfdf x'g]
kl/jt{gnfO{ ;+:yfsf] k|jGwkq tyf lgodfjnLdf ;d]t ;f]xL cg'?k ;+zf]wg u/L /fi6 a}+s
tyf sDkgL /lhi6f/sf] sfof{nodf :jLs[ltsf] nflu k]z ug{' kg]{5 .
-@_ /fi6 a}+sn] s'g} ;+:yfnfO{ k|flKt ug{ o; ljlgodfjnL adf]lhd :jLs[lt lbPdf nlIft
;+:yfsf] ;Dk"0f{ l:y/ ;DklQ hfoh]yf, bfloTj tyf ;Defljt bfloTj k|flKt ug{] ;+:yfdf
;g]{5 . o;/L k|flKt ubf{ nlIft ;+:yfsf] gfddf /x]sf] ;Demf}tf adf]lhdsf] s'g} klg hUuf,
hldg, 3/ jf ejg To:tf] ;DklQdf /x]sf] xs jf pQm ;+:yfsf] s'g} cGo ;+:yfdf /x]sf]
nufgL, xs jf z]o/ eP ;f] ;d]t k|flKt ug{] ;+:yfsf] :jfldTjdf ;fg{ ;f] ;DaGwL k|rlnt
sfg"g adf]lhd To:tf] sfdsf/jfxL ug]{ lgsfo jf clwsf/L ;dIf k7fpg' kg]{5 . nlIft
;+:yfsf] gfddf s'g} ;DklQ jf Joj;fo d'n's aflx/ /x]sf] ePdf To:tf] ;DklQ jf Joj;fo
/x]sf] d'n's / g]kfn /fHo aLr To:tf] cfb]z jf lg0f{o sfof{Gjog ;DaGwL s'g} ;Demf}tf
ePsf] eP ;f] adf]lhd To:tf] cfb]z jf lg0f{o :jtM sfof{Gjog ug'{ jf u/fpg' kg]{5 .
!#= k|lqmofsf] cg'udg M /fi6 a}+sn] ;+:yf k|flKt ug{] k|lqmofsf] cg'udg ug]{5 . cg'udgsf
qmddf pQm k|lqmof, ;Demf}tf, to ul/Psf] d"Nosf] oyfy{k/stf, /fi6 a}+ssf] lgb]{zg tyf
k|rlnt sfg"gsf] kfngf tyf s'g} yk sfd s'/fsf] cfjZostf eP ;f] sfo{ ug{ ;d]t
cfjZos lgb]{zg lbg ;Sg]5 .
kl/R5]b $
5'6 tyf ;'ljwf ;DaGwL Joj:yf
!$= Ohfhtkqk|fKt ;+:yf k|flKt ug{] ;DaGwdf k|bfg ul/g] 5'6 tyf ;'ljwf M -!_ o;
ljlgodfjnL adf]lhd k|flKt ug{] k|lqmofnfO{ :jLs[lt k|bfg ul/;s]kl5 cfjZostf cg';f/
zt{;lxt b]xfo adf]lhdsf] 5'6 tyf ;'ljwf k|bfg ug{ ;lsg]5 M
-s_ Pp6f Ohfhtkqk|fKt ;+:yfn] csf{] Ohfhtkqk|fKt ;+:yf k|flKt ubf{ k"FhL
;+/rgfdf x'g cfpg] kl/jt{gnfO{ lgoldt u/fpg .
-v_ ;+:yf k|fKt u/]kl5 jf ;f] l;nl;nfdf ;+:yfsf] s'g}klg ;+:yfkssf] :jfldTj
k|ltzt tf]lsPsf] clwstd eGbf a9L x'g uPdf ;f] nfO{ ;Ldfleq Nofpg .
-u_ ;+:yf k|fKt u/]sf] sf/0faf6 ;fljsdf k|jfx e};s]sf] lgoldt shf{ /sd /fi6
a}+ssf] lgb]{zg cg'?k x'g] u/L lgoldt u/fpg .
-3_ ;+:yf k|fKt u/]sf] sfo{af6 l;lh{t shf{ lgIf]k cg'kft -:jb]zL lgIf]k tyf
k|fylds k"FhL_ df s'n :jb]zL shf{ ;fk6sf] c+z c;L k|ltzt gf3\g uPdf
;f]nfO{ lgoldt u/fpg .
- 5 -

-_

;+:yf k|fKt u/]sf] sf/0fn] /fi6 a}+sn] tf]s]sf] ljkGg ju{ shf{ ;DaGwL Joj:yf
k"0f{ ?kn] kfngf ug{ g;Sg] cj:yf ePdf ;f]nfO{ lgoldt u/fpg .
-r_ ;+:yf k|fKt u/]kl5 /fi6 a}+saf6 hf/L ul/Psf] nufgL ;DaGwL lgb]{zg adf]lhd
tf]lsPsf] ;Ldfleq Nofpg .
-5_ ;+:yf k|fKt u/L /fi6 a}+sn] dflyNnf] ju{sfo{If]qsf] nflu tf]s]sf] Go"gtd r'Qmf
k"FhL k"/f u/L dflyNnf] ju{sfo{If]qsf] ;+:yfdf kl/0ft x'g rfxL cfj]bg u/]df
cfjZos k|lqmof tyf k"jf{wf/ tof/ ePsf] cfwf/df :t/f]Ggltsfo{If]q lj:tf/sf
nflu k|fyldstf lbg .
-h_ ;+:yf k|fKt u/]kl5 ;f] sfo{af6 ;+:yfsf] sd{rf/L ;'ljwf tyf k|d'v sfo{sf/Lsf]
kfl/>lds ;DaGwL Joj:yfdf s'g} afwf pTkGg ePdf ;f] jfwf km'sfp tyf
ljBdfg b'a} kIfsf sd{rf/L ;dfof]hgsf ;DaGwdf cfjZos Joj:yf ug]{
of]hgfx?nfO{ sfof{Gjog ug{ .
-em_ dfly plNnlvt 5'6 tyf ;'ljwfsf cltl/Qm ;+:yf k|flKt u/]kl5 k|flKt u/]sf]
sf/0faf6 s'g} sl7gfO{ kg{ uPdf To:tf] sl7gfO{ x6fpg cfjZostf / cf}lrTo
x]/L yk cGo 5'6 tyf ;'ljwf lbg .
-@_ ;+:yf k|fKt ug{] sfo{nfO{ k|f]T;fxg lbg tyf To:tf] sfo{af6 s'g} sl7gfO{ kg{ uPdf
To:tf] sl7gfO{ x6fpg g]kfn ;/sf/af6 x'g ;Sg] cGo 5'6 tyf ;'ljwfsf nflu /fi6 a}+sn]
g]kfn ;/sf/ ;dIf cfjZos l;kmfl/; ul/lbg ;Sg]5 .
kl/R5]b %
ljljw Joj:yf
!%= ;+:yf k|flKt ug{] lgb]{zg ;DaGwL Joj:yf M b]xfosf] s'g} cj:yf b]lvPdf /fi6 a}+sn]
Ohfhtkqk|fKt ;+:yfnfO{ cfjZos lgb]{zg jf ;'emfj lbO{ ;+:yf k|fKt ug{ jf u/fpg
;Sg]5 M
-s_ Ohfhtkqk|fKt ;+:yfx? dWo] Ps} ;d"xsf JolQm, kmd{, sDkgLsf Ps eGbf a9L
;+:yfx? ;~rfngdf /xL c:j:y ljQLo ;DaGw sfod /x]sf] cj:yfdf
-v_ Ohfhtkqk|fKt ;+:yfx? oyfl:yltdf ;~rfng u/fpFbf To;sf] gsf/fTds
k|efjn] lgIf]kstf{, ;j{;fwf/0f z]o/wgL, cGo ;]jfu|fxLsf] xs lxt ;+/If0f x'g
g;Sg] cj:yf l;h{gf eO{ ;du| ljQLo k|0ffnLdf k|lts"n c;/ kg]{ b]lvPdf .
-u_ k|0ffnLut hf]lvd a9\b} uO{ Ohfhtkqk|fKt ;+:yfx?n] bfloTj e'QmfgL ug{ ;Ifd
gePdf .
-3_ lgwf{l/t ;dodf ;j{;fwf/0f ;d"xdf z]o/ lgisf;g gu/]df, lgisfl;t z]o/
ljlqm ljt/0f gePdf jf tf]lsPsf] Go'gtd ;dfg'kflts r'Qmf k'FhL gk'ofPdf .
-_ tLg cfly{s jif{;Dd nuftf/ s'n shf{df lgliqmo shf{sf] cg'kft kfFr
k|ltzteGbf a9L sfod /lx/x]sf] cj:yf ePdf .
-r_ tLg k6s jf ;f] eGbf a9L zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL,
@)^$ adf]lhdsf] sf/jfxL esf]df .
-5_ Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltdf af/Daf/ ljjfb pTkGg eO{ ;'zf;gsf]
cj:yf sdhf]/ ePsf] /fi6 a}+snfO{ nfu]df .
- 6 -

!^= ljljw M -!_ s'g} ;+:yfn] csf{] ;+:yf k|flKt ubf{ cf+lzs ?kdf k|fKt ug{ kfOg] 5}g .
-@_ ;+:yf k|fKt u/]kl5 nlIft ;+:yf k|fKt ug{' cl3 u/]sf s/f/Lo bfloTjsf]
sfof{Gjog k|fKt ug{] ;+:yfaf6 x'g]5 .
-#_ Ohfhtkqk|fKt ;+:yf Psn] csf{] k|fKt ug{ clGtd :jLs[lt lbPkl5 P]g tyf
o; ljlgodfjnL adf]lhd tf]lsPsf] ;dodf sfof{Gjog gu/]sf], k|rlnt sfg'g cg';f/
To:tf] sfo{ gu/]sf] tyf ljz]if kl/l:ylt b]lvPsf] cj:yfdf Ohfhtkqk|fKt ;+:yfnfO{
lbOPsf] clGtd :jLs[lt /2 u/L sfg"g adf]lhd sf/jfxL ug{ ;Sg]5 .
-$_ s'g} Ohfhtkqk|fKt ;+:yfaf6 k|flKt ug{] sfo{sf] l;nl;nfdf k|rlnt sfg"g
adf]lhd sfd sf/jfxL gePdf To:tf] sfo{ ug{] ;DalGwt Ohfhtkqk|fKt ;+:yfx? /jf
kbflwsf/LnfO{ k|rlnt sfg"g adf]lhd sf/jfxL x'g]5 .

- 7 -

cg';"rL !

============== a}+sljsf; a}+sljQ sDkgL ln=

/
================ a}+sljsf; a}+sljQ sDkgL ln= aLr
;+:yf k|flKt -PlSjlh;g_ ;DaGwL ;xdlt kq
;xdltkqsf] of] v08df k|flKt ug{' kg{] cf}lrTo ;DaGwdf Ps Kof/fu|fkm ;+lIfKtdf pNn]v ug{'
kg{]5 .
g]kfn ;/sf/, sDkgL /lhi6f/sf] sfo{fnodf btf{ g+= ========= /x]sf], g]kfn /fi6 a}+saf6=========== ju{sf] ljQLo
sf/f]af/ ug{ ldlt ===============================df Ohfhtkq k|fKt >L =====================a}+sljsf; a}+sljQ
sDkgL ln= -h;nfO{ o; ;dembf/L kqsf] k|yd kIf elgPsf] 5 _ sf k|ltlglwcWoIf >L
=========================== / g]kfn ;/sf/, sDkgL /lhi6f/sf] sfo{fnodf btf{ g+= ========= /x]sf], g]kfn /fi6
a}+saf6=========== ju{sf] ljQLo sf/f]af/ ug{ ldlt ===============================df Ohfhtkq k|fKt >L
=====================a}+sljsf; a}+sljQ sDkgL ln= -h;nfO{ o; ;dembf/L kqsf] ltLo kIf jf nlIft ;+:yf
elgPsf] 5_ sf k|ltlglwcWoIf >L =========================== aLr lgDg zt{gfdfsf] clwgdf /xL of] ;xdlt
kqdf x:tfIf/ ul/Psf] 5 .
xfdL k|yd tyf ltLo kIfn] lgDg zt{x? kfng ug{ ;xdt ePsf 5f}+ M
!=
@=
#=
$=

%=

^=
&=

k|flKt ug{] ;DaGwdf xfdL b'j};a} kIfsf kbflwsf/Lx?n] cfcfgf] ;+:yfsf] ljz]if;fwf/0f ;efaf6
clVtof/ k|fKt u/L ;DalGwt ;~rfns ;ldltsf] lg0f{o adf]lhd of] ;xdlt kqdf x:tfIf/ u/]sf 5f}+ .
a}+s tyf ljQLo ;+:yf ;DaGwL k|rlnt P]g / k|flKt ;DaGwL ljlgodfjnL, @)&) tyf g]kfn /fi6 a}+ssf]
lgb]{zg, lwtf]kq P]g cg';f/ ============== k|fKt ug{] ;+:yfdf ===================== a}+sljsf; a}+sljQ
sDkgL ;dflxt eO{ =================;+:yf aGg] xfd|f] nIo /x]sf] 5 .
k|fKt kl5sf] a}+sljQLo ;+:yfsf] gfd ================================ /fVg ;xdt ePsf 5f}+ jf o; af/]df
kl5 lg0f{o ug{ ;xdt ePsf 5f}+ .
k|yd / ltLo kIfaf6 b]xfo adf]lhdsf ;b:ox? /xg] u/L Ps ;+o'Qm ;ldlt u7g ul/g] 5 . ;+o'Qm
;ldltsf] ;+of]hs tyf ;b:o ;lrj ;ldltn] g} rog ug{]5 . ;+o'Qm ;ldltsf] ;lrjfno
======================================== df /xg] 5 . ;ldltn] b'a} ljQLo ;+:yfaf6 cfjZos sfuhftx? dfUg
;Sg]5 . dfluPsf sfuhftx? b'a};a} ============ ;+:yfn] pknAw u/fpg' kg{]5 .
k|yd kIfsf] tkm{jf6
!_
@_
ltLo kIfsf] tkm{jf6
!_
@_
a'Fbf g+= $ g+= plNnlvt ;+o'Qm ;ldltn] k|flKt ;DjGwL sfo{of]hgf jgfO{ sfd ug]{5 . ;ldltn] g]kfn
/fi6 j}+ssf] lgb]{zg cg';f/ tof/ ug'{kg]{ ;Dk"0f{ lnvtx? tof/ u/L -cfjZostf cg';f/ k/fdz{ ;]jf
;d]t lnO{_ cfjZos k/]df ;DalGwt ljQLo ;+:yfsf] ljz]if ;fwf/0f ;efjf6 oyf;dodf lg0f{o u/fO{
;Dk"0f{ l/t k'ofO{ ;}4flGts ;xdltsf] nflu g]kfn /fi6 a}+sdf k]z ug]{5 .
k|flKt ug{] sfo{sf nflu nflu cfjZos kg]{ vr{x? b'O{ ============== ;+:yfx?n] ;dfg ?kdfbfdf;fxL
tj/n] Joxf]l/g] 5 .
;+:yf k|fKt kl5sf] ;~rfns ;ldltdf s'g} kl/jt{g x'g] 5}g, eP ;f] af/]df pNn]v ug{] .
- 8 -

*=

(=
!)=
!!=
!@=

!#=

!$=
!%=

k|flKt kl5sf] ;+:yfsf] sd{rf/Lx?sf] ;DjGwdf ;+o'Qm ;ldltn] -cfjZostf k/]df pk;ldlt ;d]t u7g
ug{ ;lsg]_ b]xfo adf]lhdsf sfo{x? ug{]5 M
s_ nlIft ;+:yfsf] k|d'v sfo{sf/Lsf ;DaGwdf
-v_ sd{rf/Lx?sf] b/aGbL ldnfg ;DaGwdf
-u_ sd{rf/Lx?sf] ;]jf ;'ljwfsf zt{ ;DaGwdf
-3_ pRr pTkfbsTj ePsf tyf ;+:yfsf nflu cTofjZos sd{rf/Lsf] ydf}lt gLlt tyf sd{rf/L
pQ/flwsf/L of]hgf ;DaGwdf .
-_ ;}flGts ;xdlt k|fKt ePkl5 ;+:yf k|fKt x'g'eGbf cl3 s'g}b'a} b'a} ;+:yfsf pRr Joj:yfks,
zfvf k|jGws tyf sd{rf/Ln] ;+:yf 5f8]df To;sf] k"lt{ s;/L ug{] eGg] ;DaGwdf .
of] ;xdlt kqdf b:tvt eO{ ;+:yf k|fKt ug{] x'g] sfo{ ;DkGg geP;Ddsf nflu nlIft ;+:yfdf sfo{/t
sd{rf/Lsf] kbf]GgtL, tnj j[l4 ug'{ kbf{ ;+o'Qm ;ldlt ;d]tsf] ;+nUgtfdf u/fpg' kg]{5 .
nlIft ;+:yfn] l:y/ k|s[ltsf ;DklQx? vl/b ubf{ jf bL3{sfnLg k|s[ltsf] bfloTj l;h{gf ubf{ ;+o'Qm
;ldltsf] ;xdlt cfjZos kg]{5 . t/ o; ;xdlt kqdf b:tvt x'g' eGbf k"j{ ;DalGwt ==============
;+:yfsf ;+rfns ;ldltjf6 ePsf] lg0f{o sfof{Gjog ug{ jfwf k'Ug] 5}g .
k|flKt kl5 ;+:yfsf zfvf sfof{nox?sf ;DaGwdf s]xL ;Daf]wg ug{ cfjZos eP -ufEg, ;fg{ jf jGb
ug{_ ;f]xL adf]lhd pNn]v ug{] .
k|flKt ;DaGwL sfo{ =====================leq ;DkGg ul/g]5 . olb of] ;do leq sfo{ ;DkGg x'g g;s]df
;+o'Qm ;ldltsf] l;kmfl/;df Dofb yk ug{ ;lsg] 5 . To:t} s'g} sfa' jflx/sf] kl/l:yltj; jf ljz]if
sf/0f k/L jf lgodgsf/L lgsfoaf6 jf cGo kl/l:ylthGo 36gfx? 36\g uPsf sf/0f k|flKt ;DaGwL
sfo{ x'g g;Sg] eO{ To;sf] l;kmfl/; ;+o'Qm ;ldltaf6 eO{ cfPdf b'O{ ;+:yfx?sf] ;+rfns ;ldltsf]
a}7sn] u/]sf] lg0f{o clGtd x'g]5 .
;DklQ tyf bfloTjsf] d"NofFsg ;DaGwdf M nlIft ;+:yfsf] k|flKt ;DaGwL ljlgodfjnLsf] ljlgod
===df ePsf] Joj:yf adf]lhd Due Diligence Audit -DDA_ ug{ u/fpg xfdL b'a} kIf ;xdt 5f}+ .
DDA af6 k|ltj]bg k|fKt ePkl5 ;f] k|ltj]bg pk/ ;+o'Qm sld6Ldf lj:t[t 5nkmn u/L g]6jy{sf]
cfwf/df d"No lgwf{/0f ul/g]5 . -jf o; ;DaGwdf c? :ki6 kfg{ cfjZos b]lvPdf ;f] s'/f ;d]t
pNn]v ug{] ._
;+o'Qm ;ldltsf lg0f{ox? o; ;xdlt kqsf cleGg c x'g]5g\ .
o; ;xdltkqdf cfjZostfg';f/ zt{x? yk36 jf ;+zf]wg ug{ ;lsg]5 . To;sf] nflu b'O{ ==============
;+:yfsf k|ltlglwx?sf] ;xdlt clgjfo{ x'g]5 .

of] ;xdlt kqdf xfdL ============= a}+sljsf; a}+sljQ sDkgLsf clVtof/ k|fKt k|ltlglwx?n]
================= ;+:yfdf ;+o'Qm a}7s a;L lgDg ;+rfnsx? tyf k|ltlglwx?sf] /f]xj/df b:tvt u/L Ps/
Ps k|lt a'emL lnPsf 5f}+ . of] ;xdlt kq cfhsf ldltjf6 nfu" x'g]5 .
=================== a}+sljsf; a}+sljQ sDkgL =================== a}+sljsf; a}+sljQ sDkgL
ln=sf tkm{jf6
ln=sf tkm{jf6
cWoIfk|ltlglw >L ==============================!
/f]xj/x? M

cWoIfk|ltlglw >L ===============================!

/f]xj/x? M

;+rfns

;+rfns

Olt ;Dat\ @)==== ;fn =========================ut] /f]h =====z'ed\=.

- 9 -

cg';"rL @
>L g]kfn /fi6 a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .

laifoM To; a}+saf6 Ohfhtkqk|fKt ;+:yf k|fKt ug{] ;}4flGts ;xdlt kfpF .
dxf]bo,

k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] ?kdf g]kfn ;/sf/, sDkgL /lhi6f/sf]

sfof{nodf btf{ eO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# adf]lhd ljut === jif{ b]lv ljQLo sf/f]jf/
;~rfng ub}{ cfPsf] ==================================== a}+sljQLo ;+:yfn] ljut === jif{ b]lv ljQLo sf/f]jf/
;~rfng ub}{ cfPsf] =================== a}+sljQLo ;+:yf / ljut === jif{ b]lv ljQLo sf/f]jf/ ;~rfng ub}{
cfPsf] ================ a}+sljQLo ;+:yfnfO{ k|flKt ug{ ;xdlt ePsf]n] ;}4flGts ;xdlt ;DaGwL To; a}+ssf]
k"j{ :jLs[ltsf] nflu tf]lsPsf cfjZos sfuhft ;lxt of] lgj]bg k]z u/]sf 5f}+ .

cfjZos sfuhft yfg=======;+nUg 5g\ .

ejbLo,
====================================
-;+:yfsf] tkm{af6 cflwsfl/s JolQm_
gfdM
kbM
;+:yfsf] gfdM
7]ufgfM
6]lnkmf]g g+ M
ofS; g+= M
Od]n 7]ufgf M
ldltM
;+:yfsf] 5fkM

ejbLo,
ejbLo,
============================================
=======================================
-;+:yfsf] tkm{af6 cflwsfl/s -;+:yfsf] tkm{af6 cflwsfl/s
JolQm_
JolQm_
gfdM
gfdM
kbM
kbM
;+:yfsf] gfdM
;+:yfsf] gfdM
7]ufgfM
7]ufgfM
6]lnkmf]g g+ M
6]lnkmf]g g+ M
ofS; g+= M
ofS; g+= M
Od]n 7]ufgf M
Od]n 7]ufgf M
ldltM
ldltM
;+:yfsf] 5fkM
;+:yfsf] 5fkM

- 10 -

cg';"rL #

ljlgod !) df ePsf] ;Demf}tf ;DaGwL Joj:yf

-s_ k|fKt ug{] / nlIft ;+:yfsf] gfd, 7]ufgf, Ohfhtkqsf] ju{ / sfo{If]q, k|flKt ul/;s]kl5 ;f]
;+:yf /xg] gfd, 7]ufgf, Ohfhtkqsf] ju{ / sfo{If]q,
-v_ a}+s jf ljQLo ;+:yf k|flKt ug{] ;DaGwL sfo{sf] cfjZostf / cf}lrTo,
-u_ a}+s jf ljQLo ;+:yf k|flKt ePkl5 a}+ls tyf ljQLo If]q / k|0ffnLdf kfg]{ c;/,
-3_ lgIf]kstf{sf] xs lxt ;+/If0f ug]{ Joj:yf,
-_ ;j{;fwf/0f z]o/wgL / cGo ;fx"x?sf] xs lxt ;+/If0f ug]{ Joj:yf,
-r_ a}+s jf ljQLo ;+:yfsf] ljQLo cj:yf, shf{ tyf nufgL / sf/f]af/sf] Joj:yfkg,
-5_ a}+s jf ljQLo ;+:yfsf] ;DklQsf] d"Nofg, ;DklQbfloTjsf] lx;fj ldng u/L n]gb]gsf
nflu :jLsf/ ePsf] d"No,
-h_ ;+o'Qm nufgLsf j}b]lzs nufgLstf{ /x]sf] ;+:yfsf] xsdf ;DalGwt nufgL ug{] ;+:Yffsf]
;xdlt kq,
-em_ k|fKt ug{] ;+:yfsf] :t/f]Gglt x'g] u/L k|:tfj ul/Psf]df ;+:yfsf] k|aGwkq, lgodfjnL,
Ohfhtkq tyf goFf a}+s jf ljQLo ;+:yfsf ?kdf kl/0ft x'g] jf k|lKt ug{] tyf nlIft
;+:yfsf] gfd,
-`_ k|flKt kl5sf] k"FhL ;+/rgf, Joj:yfkg tyf :jfldTj ;+/rgf,
-6_ k|flKt kl5sf] ;+:yfdf cfjZos sd{rf/L dfq /xg] u/L sd{rf/L s6f}tL of]hgf tyf
hgzlQm Joj:yfkg of]hgf tyf sd{rf/L Joj:yfkg ;DaGwL cGo Joj:yf . o; ;DaGwdf
;+:yfn] 5'} lj:t[t of]hgf ;d]t tof/ ug{ ;Sg]5g\ .
-7_ nlIft ;+:yfsf] z]o/wgLnfO{ k|bfg ul/g] gub tyf z]o/ / gub cg'kft .
-8_ ;+:yfsf] u'0ffTds ;'wf/, Joj;fosf] k|j4{g / ;'/Iff tyf ;+:yfut ;'zf;gsf] k|lta4tf,
-9_ k|rlnt sDkgL sfg"gsf] kfngfsf] nflu k"/f ug'{kg]{ ljifo / :jLs[lt k|lqmof,
-0f_ lwtf]kq ;DalGwt k|rlnt sfg"g kfngfsf nflu k"/f ug'{kg]{ ljifo / :jLs[lt k|lqmof,
-t_ k|flKt kl5sf] ;+:yfut k'g;{+/rgf, Ps cfk;df zfvf tyf sfof{nox?sf] ldnfg tyf
;~rfng Joj:yf,
-y_ k|flKt ug{] sfo{sf nflu nfUg] cg'dflgt nfut /sd, ;dofjlw Pj+ Plss[t sf/f]jf/ z?
ug]{ ldlt ;lxtsf] k|:tfljt sfo{of]hgf,
-b_ cGo k|rlnt sfg"g / ;f] sf] kfngf ePsf] 3f]if0ff,
-w_ /fi6 a}+sn] tf]s]sf cGo cfjZos ljifox? .

- 11 -