GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

―@. OJMJQGH@CGCJ[
7.7 Cgtds cjh F`mjrd<
Qjo`strd Üm`kd cj Kdmtr`auyjmtj (QZK)< 79319;9;1:9

Mdfarj cj hg Yjrsdmg Mgturgh d Yjrsdmg Luræc`kg< Y`jrd Qjomguhc \jogrrg Qu`z

7.1 Kdmc`k`ûm* (fgrkgr kdm um gspg) *Hg kdmc`k`ûm cjaj ougrcgr rjhgk`ûm kdm hg `mbdrfgk`ûm quj sj
cjskr`aj jm hds s`ou`jmtjs ætjfs.
YFG (egstg 199 f;/cæg)  U YYF (;999 f;/cæg)

7.; Cgtds cjh Cjrjked F`mjrd (CF)<

Mdfarj cjh CF MGC@G @@@

Kû
Kûc`o
c`od
d Üm`kd
Üm`kd cjh
cjh CF 9?997?
9?997?791
791

@@. ZA@KGK@ÛM CJH ÇQJG CJ HG GKS@R@CGC F@MJQG

1.7 @mc`kgr jh çrjg cj hg gkv`cgc f`mjrg kdm hds vàrkjs cjh pdhæodmd<

Çrjg cj @OGBDF Yrjvjmvd

ZSF _O[ 53 \dmg 70[
Çrjg (eg)
Ràrkj Mdrtj Jstj
Y7 5,:0?,7?3.23 371,717.?1
Y1 5,:02,5:;.7: 371,15?.;2
72.3
Y; 5,:02,221.13 377,5;0.1:
Y3 5,:02,559.;7 377,227.?3

Çrjg cj @OGBDF Kdrrjkvd

ZSF _O[ 53 \dmg 70[

Çrjg (eg)
Ràrkj Mdrtj Jstj
7 5:0?1;3.17 377;??.1;
1 5:0?;;0.51 37193;.7; 75.91
; 5:0?7?3.23 371717.?1
3 5:02559.;7 377227.?3

1.1 Gkkjs`a`h`cgc gh çrjg cj hg gkv`cgc f`mjrg<

C`stgmk`g S`jfpd
Cj G S`pd cj væg
(Nf) (Edrgs)
Yujrtd Fghcdmgcd Hgajr`mtd Sjrrjstrj ‛ Kgrrjtjrg Gsbghtgcg :9 1 edrgs
Hgajr`mtd Çrjg cj hg gkv`cgc Srdkeg Kgrrdzgchj -- 7 edrg
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

@@@. GKS@R@CGC F@MJQG CJ JUYHDSGK@ÛM

JUYHDSGK@ÛM
;.7. Cjskr`pk`ûm cjh çrjg cdmcj sj cjsgrrdhhg hg gkv`cgc
Sdpdorgbg
Hg gkv`cgc f`mjrg kdfprj
kdfprjmcj
mcj umg tdpdorgg
tdpdorgg kdm sujhds
sujhds prdbumcds
prdbumcds cj dr`ojm ghuv`gh rjk`jmtj,
rjk`jmtj, cjstgkgm
cjstgkgm jm
h`tdhdoæg hg grjmg, h`fds, grk`hhgs cjpds`tgcgs pdr hds pr`mk`pghjs ræds cj hg zdmg cj jstuc`d. [j kgrgktjr`zgm pdr
prjsjmtgr umg tdpdorgg rjhgvgfjmtj phgmg g h`ojrgfjmtj `mkh`mgcg (9 g 3%).
Ojdhdoæg
Jh çrjg cj hg gkv`cgc f`mjrg sj jmkujmtrg cjmtrd cj hds Cjpûs`tds uv`ghjs rjk`jmtjs. Hds Cjpûs`tds uv`ghjs
rjk`jmtjs sdm umg um`cgc h`tdjstrgorçkg quj jstçm hdkgh`zgcds jmtrj hgs hdkgh`cgcjs cj @tgeugmæg y mujvd
Jcàm quj, jm hg agsj kdmstg cj sjkujmk`gs cj rdcgcds pdh`fækkd kdm fgtr`z cj grjm`skg, kdm tgfg÷ds quj vgm
cjscj 1 g : kf> jm dtrds kgsds hg prdpdrk`ûm krjkj cj 79 g 7: kf cj c`çfjtrd. Jm hg pgrtj supjr`dr prjsjmtg

grjm`tgs `mkdmsdh`cgcds.
E`crdhdoæg
Jh çrjg cj hg gkv`cgc f`mjrg sj jmkujmtrg
jmkujmtrg ua`kgcd jm hg @mtjrk
@mtjrkujmkg
ujmkg ghtg cj Fgcrj cj C`ds quj kujmtg kdm
umg supjrk`j cj ;33?1.1 Nf1, gougs cjagld cj hg kdmujmk`g kdm jh r`d Kdhdrgcd. Hgs bujmtjs cj goug
supjrk`gh fçs kjrkgmgs gh çrjg cjh Yrdyjktd sdm hgs qujargcgs sjkgs Edsp`k`d, Fdhhjs y Kgrgkedsg.
Jsfgk`ûm cj rjsjrvgs
Hgs rjsjrvgs y hg hjy f`mjrgh bujrdm jsfgcgs jm agsj g hg `mbdrfgk`ûm tàkm`kg jx`stjmtj cjh ‘Jstuc`d
C`gomûskd cj hg Gkv`cgc F`mjrg Grtjsgmgh jm Fgcrj cj C`ds‖ (gar`h 1990) y fujstrgm jm hg s`ou`jmtj tgahg<

S`pd cj rjsjrvg Kgmcgc Hjy

Qjsjrvgs prdagcgs 7?2,399 f; 9.? o Gu/f;

R`cg prdagahj cj hg f`mg

[joüm jh vdhufjm jsfgcd cj rjsjrvgs prdagcgs sj kghkuhg hg v`cg üh cj hg gkv`cgc f`mjrg kdfd sj
fujstrg jm hg s`ou`jmtj tgahg.

Cjskr`pk`ûm Zm`cgc Rghdr

;
Qjsjrvg jsfgcg f 7?2,399
;
Yrdcukk`ûm jsfgcg f /cæg ?9
Yrdcukk`ûm jsfgcg gmugh f;/g÷d 1:,199
R`cg üh jsfgcg tdtgh g÷ds ?

;.1. Cjskr`pk`ûm cj hg gkv`cgc f`mjrg

f`mjrg cj jxphdtgk`ûm<
jxphdtgk`ûm<
Hgs gkv`cgcjs pgrg hg jxphdtgk`ûm cjh ygk`f`jmtd guræbjrd ghuv`gh sdm g k`jhd ga`jrtd pdr trgkg 
trgkg  sj cjskr`ajm g
kdmmugk`ûm<
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

Yrjpgrgk`ûm y cjsgrrdhhd

Cjsardkj y h`fp`jzg cjh tjrrjmd< jstg gkv`cgc kdmtjfphgrç jh rdkj y tufag, jh`f`mgk`ûm cj tdcg hg vjojtgk`ûm
jx`stjmtj jm jh çrjg cjtjrf`mgcg pgrg hg jxphdtgk`ûm (gpjrturg cj hg pdzg cj sukk`ûm), quj sj rjgh`zgrç fjc`gmtj
jh usd cj c`bjrjmtjs pds cj ejrrgf`jmtgs tghjs kdfd p`kgs, pghgs cj kukegrg, cj kdrtj, jtk.
Gpjrturg cj hg Hgadr F`mjrg< sj rjgh`zgrç jm jh çrjg cjtjrf`mgcg pgrg hg jxtrgkk`ûm cjh fgtjr`gh guræbjrd, kdm jh
usd cj pghgs y p`kgs sj egrç hg gajrturg cj um pdzd kdm umg prdbumc`cgc suk`jmtj pgrg datjmjr hg rupturg cj hg
mgpg brjçkg> g kdmmugk`ûm, sj `mstghgrç jh jqu`pd cj keupgcjrg pgrg gfph`gr jh pdzd egstg hg fjc`cg
mjkjsgr`g pgrg pdcjr `mstghgr hg trgkg cjmtrd cjh pdzd.
@mstghgk`ûm cj jqu`pds< hg `mstghgk`ûm cj hds jqu`pds sj rjgh`zgrç umg vjz tjrf`mgcg hg prjpgrgk`ûm cjh çrjg cj
trgagld, hg `mstghgk`ûm sj rjgh`zgrç jm jh çrjg cj jxphdtgk`ûm egstg kuhf`mgrsj jm jh çrjg cj ajmjk`d.
Fjldrgf`jm
Fjldrg f`jmtdtd y ega`h`tgk
ega`h`tgk`ûm
`ûm cj kgf`mds
kgf`mds pgrg trgmspdrtj
trgmspdrtj cj f`mjrgh guræjrd y cjsfd
cjsfdmtj<
mtj< kdms`stj jm hg
gfph`gk`ûm y gkdmc`k`dmgf`jmtd cj hgs vægs cj trgmspdrtj y gkkjsd egk`g hgs kgmghjtgs, gkv`cgc quj kdfprjmcj
m`vjhgk`ûm, h`fp`jzg y kdfpgktgk`ûm.
Dpjrgk`ûm

Jxphdtgk`ûm
Jxphdtgk` ûm cj orgvg guræjrg<
guræjrg< hg jxtrgkk`ûm cj hg orgvg guræbjrg sj rjgh`zgrç fjc`gmtj hg trgkg. Hg trgkg, quj
jstgrç `mstghgcg sdarj umg phgtgbdrfg dtgmtj cj 3 x 0f sukk`dmgrç hg kgrog (ogmog) y hg orgvg guræbjrg (fjmg).
Jstj s`stjfg uh`zgrç um fdtdr cj 759 EY quj jstgrç gkdphgcd g um kgaghhjtj y g su vjz g umg adfag kgskgljrg,
y quj kdmtjmcrç um rdtdr y cds pjquj÷ds tuads cj 2‖ cj c`çfjtrd. Jstds tuads jstgrçm cjsmgcds pgrg hg
sukk`ûm y cjskgrog d trgmspdrtj cjh fgtjr`gh guræbjrd. Ygrg hg jxtrgkk`ûm cjh fgtjr`gh guræbjrd sj kdmjktgrçm
tuads cj e`jrrd gh tuad cj sukk`ûm y hg pgrtj mgh, quj sj hj cjmdf`mgrç hgmzg (tuad cj e`jrrd) jstg hgmzg sjrç hg
quj jstgrç jm kdmtgktd kdm jh fgtjr`gh guræbjrd> pgrg aglgr y ghzgr hg hgmzg sj lgrç kdm um kgahj cj gkjrd y
pdhjgs g um c`spds`vd cj fjtgh quj sj hj cjmdf`mgrç trgkg fjkçm`kg. Hg trgkg jstgrç kdmjktgcg gh fdtdr cj
759 EY g trgvàs cj umg bglg quj kdmtjmcrç cds pghgmkgs cj fgmcd quj sjrçm hgs rjspdmsgahjs cj sua`r d aglgr
hg tuajræg cj sukk`ûm.
Srgmspdrtj
Srgmsp drtj cj orgvgs
orgvgs guræjrgs<
guræjrgs< sj rjgh`zgrç kdm hg trgkg g trgvàs cj hg adfag kgskgljrg> pgrg jstg gkk`ûm sj
kdmjktgrçm tuads (YRK) cj 2‖ gh tuad cj cjskgrog, jstds tuads gkdphgcds ghkgmzgrçm umg hdmo`tuc gprdx`fgcg
cj 19 fjtrds y jstçm c`r`o`cds egk`g hg kgmghjtg, quj gcjfçs jstgrçm jqu`pgcgs kdm ghbdfargs jm cdmcj sj
datjmcrç hg orgvg guræbjrg.

;.;. Yrdcukk`û
Yrdcukk`ûm
m<
Hg prdcukk`ûm cj hg gkv`cgc f`mjrg js cj ?9 f ;/cæg ghkgmzgmcd umg prdcukk`ûm gmugh cj 1:,199 f ;/g÷d.
;.3. Cjskr`pk`ûm cj hds kdfpdmjmtjs pr`mk`pghjs
pr`mk`pghjs y gux`h`grjs<

 Çrjg cj jxtrgkk`ûm d trgkg< uh`zgrç

trgkg<  uh`zgrç um fdtdr quj jstgrç gkdphgcd g umg adfag cj sûh`cds j `mstghgcd sdarj
umg phgtgbdrfg dtgmtj cdmcj sj jmkujmtrgm hgs `mstghgk`dmjs cj hg fgm`vjhg, hds ‘fgmcds‖ pgrg aglgr d
sua`r hg tuajræg cj sukk`ûm.
 Fdtdr jstgk`dmgr`d cj sukk`ûm< fdtdr cj 759 EY, sjrç jh fdtdr jmkgrogcd cj cgr bujrzg g hg adfag cj
sûh`cds.
 Suads cj sgh`cg< cj 2‖ cj c`çfjtrd, trgmspdrtgrçm hg orgvg guræbjrg jxpjh`cg pdr hg adfag cj sûh`cds.
 Adfag cj sûh`cds< Kufph`rç bumk`ûm cj cgr bujrzg mjkjsgr`g pgrg hg sukk`ûm cj hg orgvg guræbjrg.
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

Cjsfdmtjrg< Huogr
Cjsfdmtjrg< Huogr  cdmcj
cdmcj sj
 sj cjsmg jh fgtjr`gh ghuv`gh orujsd prdvjm`jmtj cjh hgvgcd cjh fgtjr`gh guræbjrd

y tjmcrç umg ghturg gprdx`fgcg cj 1 fjtrds.

Sdhvg<
Sdh vg< S`jmj umg c`fjms`ûm cj 3x; f y s`rvj cj ghfgkàm pgrg jh fgtjr`gh guræbjrd quj sjrç sjhjkk`dmgcd
orgmuhdfàtr`kgfjmtj.
Kdmkjmtrgcdr orgv`fàtr`kd< Hgs kgmghjtgs jmjm umg c`fjms`ûm cj 7.:f cj gmked y s`rvj pgrg kdmkjmtrgr
jh fgtjr`gh guræbjrd pgrg jh s`ou`jmtj prdkjsd cj gfghogfgcd.
gfghogfgcd<< S`jmj umg c`fjms`ûm cj 79 f 1 y gquæ sj rjgh`zg hds prdkjsds cj gfghogfgcd,
Çrjg cj gfghogfgcd
tdrs`ûm y rjbdogcd pgrg hg datjmk`ûm cj drd h`arj.
Çrjg cj rjbdogcd< Çrjg cj ;f1 jm cdmcj sj rjgh`zg hg sjpgrgk`ûm Gu-Eo pdr fjc`d cj hg tjfpjrgturg, jh
kr`sdh quj sj usg cjaj jstgr sjhhgcd ejrfàkg
e jrfàkgfjmtj.
fjmtj.
Kgfpgfjmtd< [j
Kgfpgfjmtd<  [j eg ega`h`tgcd gfa`jmtjs kdmstru`cds cj fgcjrg, tjked cj kghgf`mg. Hds gfa`jmtjs sj egm
cjsmgcd pgrg dk`mg, kdfjcdr y cdrf`tdr`d.
Rægs cj gkkjsd< Gkkjsds
gkkjsd< Gkkjsds cj trdkeg kgrrdzgahj.
Çrjg cj ghfgkjmgf`jmtd cj `msufds< Çrjg
`msufds<  Çrjg quj sj cjs`omgrç cj fgmjrg gprdp`gcg pgrg ghfgkjmgr `msufds,
kdm kdmtjmjcdrjs gkdrcjs g hg mdrfgvg gfa`jmtgh
gfa`jmtgh v`ojmtj,
 v`ojmtj, jmtrj jhhds tjmjfds pjtrûhjd, ogsdh`mg y fjrkur`d.
Sr`mkejrgs cj rjs`cuds cdfàskgs< Çrjg quj sj cjs`omgrç pgrg hg c`spds`k`ûm mgh cj hds rjs`cuds cdfàskds,
tjmcrç umg agsj cj grk`hhg pgrg jv`tgr `mhtrgk`dmjs gh sujhd y prjvjm`r `fpgktds.
Sr`mkejrgs cj rjs`cuds pjh`ordsds< Çrjg
pjh`ordsds< Çrjg quj sj cjs`omgrç pgrg hg c`spds`k`ûm mgh cj hds rjs`cuds pjh`ordsds,
tjmcrç umg agsj cj grk`hhg y ojdfjfargmg pgrg jv`tgr `mhtrgk`dmjs gh sujhd y prjvjm`r `fpgktds.
Çrjg cj vdhgh`zgk`ûm< Çrjg quj sj cjs`omgrç pgrg jh trgtgf`jmtd cj jrrgs kdmtgf`mgcgs kdm e`crdkgraurd,
fjc`gmtj hg g`rjgk`ûm (fdv`f`jmtd cj hg jrrg kdm pghgs) jh e`crdkgraurd sj vdhgh`zgrç.
Ghfgkàm tjfpdrgh cj tdpsd`h< Çrjg quj sj cjs`omgrç kdfd ghfgkàm cj fgtjr`g droçm`kg, hg kugh sjrv`rç pgrg hg
rjega`h`tgk`ûm çrjgs `fpgktgcgs, quj hujod sjrçm rjvjojtgcgs.
Ghfgkàm cj rjs`cuds pjh`ordsds< Çrjg
pjh`ordsds< Çrjg quj sj cjs`omgrç kdfd ghfgkàm cj rjs`cuds pjh`ords gmtjs cj su
c`spds`k`ûm mgh jm hg tr`mkejrg cj sjour`cgc.
Ghfgkàm cj rjs`cuds md pjh`ordsds< Çrjg
pjh`ordsds< Çrjg quj sj cjs`omgrç kdfd ghfgkàm cj rjs`cuds md pjh`ordsds gmtjs cj su
c`spds`k`ûm mgh jm hg tr`mkejrg cj rjs`cuds cdfàskds.

;.:. Za`kgk`ûm cj hds

hds kdfpdmjmtjs pr`mk`pghjs y gux`h`grjs<
C`fjms`dmjs (Hgrod, Gmked, ZSF _O[ 53 \dmg 70
M¹ Kdfpdmjmtjs
Ghturg, jtk.) jm fjtrds Mdrtj Jstj
7 Çrjg cj jxtrgkk`ûm 7 3x0f 5,:0?,797.31 377,521.35
1 Cjsfdmtjrg 7 1f 5,:0?,712.00 377,55;.07
; Kgfpgfjmtd -- 5,:0?,759.29 377,200.0;
3 Sdhvg 3x;f 5,:0?,9??.95 377,550.11
1
: Çrjg cj Gfghogfgcd 79 f 5,:0?,9??.19 377,50:.97
1
2 Gfa`jmtj cj Qjbdogcd ;f 5,:0?,9?1.93 377,555.97
? Kdmkjmtrgcdr Orgv`fàtr`kd 7.: f cj gmked 5,:0?,925.?? 377,502.31
5 Gfa`jmtj cj Sdrs`ûm -- 5,:0?,9?9.2; 377,093.1:
0 Çrjg cj jxtrgkk`ûm 1 3x0f 5,:0?,992.99 377,037.99
79 Cjsfdmtjrg 1 1f 5,:02,0?5.99 377,507.99

77 Sdhvg 5,:52,;:2.;; ;5:,12:.09

71 Ghfgkàm tjfpdrgh cj Sdpsd`h 7 1f 5,:0?,720.92 377,552.93
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

C`fjms`dmjs (Hgrod, Gmked, ZSF _O[ 53 \dmg 70

M¹ Kdfpdmjmtjs
Ghturg, jtk.) jm fjtrds Mdrtj Jstj
7; Ghfgkàm tjfpdrgh cj Sdpsd`h 1 1f 5,:0?,990.99 377,05;.99
73 Ghfgkjmgf`jmtd cj `msufds -- 5,:0?,172.70 377,2?3.2:
7: Ghfgkàm cj rjs`cuds Yjh`ordsds ;x1x1.:f 5,:02,5?:.99 377,?;3.99
72 Ghfgkàm cj rjs`cuds Md Yjh`ordsds ;x1x1.:f 5,:02,02?.99 377,23?.99
7? Çrjg cj Rdhgh`zgk`ûm 7.3x; f 5,:02,530.99 371,902.99
75 Sr`mkejrg cj Qjs`cuds Yjh`ordsds 1x;x1.7f 5,:02,0;2.99 371,7;:.99
70 Sr`mkejrg cj Qjs`cuds Cdfàskds 1x;x1.7f 5,:02,50;.?1 371,7:;.53

;.2 Ejrrgf`jmtgs, jqu`pds y fgqu`mgr`gs<

M¹ Ejrrgf`jmtgs Jspjk`kgk`dmjs tàkm`kgs Kgmcgc

97 Fgkejtj 91 no 93
91 Fgmoujrg 2‖ u 5‖ 9;
9; Kgrrjhhg 19 no 9;

M¹ Jqu`pd Jspjk`kgk`dmjs tàkm`kgs Kgmcgc

97 Qjtdrtg Fdtdr cj 2 EY 7
91 Agcdrg cj gfghogfgcd ;,299 QYF 7

M¹ Fgqu`mgr`g Jspjk`kgk`dmjs tàkm`kgs Kgmcgc

97 -- -- --
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

@R. GKS@R@CGC F@MJQG CJ AJMJB@K@D

AJMJB@K@D
3.7.
3.7. Cj
Cjsk
skr`
r`pk
pk`û
`ûm
m cjh
cjh prdkj
prdkjsd
sd cj Ajm
Ajmj
jk`
k`d<
d<

  Qjkjpk`ûm
Qjkjpk`ûm cjh fgtjr`gh
fgtjr`gh guræjrd<
guræjrd< jh fgtjr`gh sjrç trgmspdrtgcd g trgvàs cj hds tuads cj sukk`ûm egk`g hg
tdhvg, sdhd sj gorjogrç goug jm jstj pumtd sæ jh uld cj puhpg md js jh gcjkugcd pgrg quj jh fgtjr`gh uyg
egk`g hgs kgmghjtgs.
[jhjkk`ûm orgmuhdfàtr`kg< sj usgrçm pjquj÷gs fghhg d rjl`hhgs quj sjrv`rçm pgrg sjpgrgr jh fgtjr`gh guræbjrd,
jh fgtjr`gh pgsgmtj cj jstj prdkjsd sj `rç g hg jtgpg cj kdmkjmtrgk`ûm orgv`fàtr`kg, jh fgtjr`gh md pgsgmtj sj
gkufuhgrç jm cjsfdmtjrgs tgmtd cj kgskgld kdfdkdf d cj hdcds.
  Kdmkjmtrgk`ûm orgv`fàtr`kg< jm hg datjmk`ûm cj hg orgvg guræbjrg sj jfphjgrçm hgs kgmghjtgs. Hgs kgmghjtgs
sj kuar`rçm kdm umg fjfargmg cj f`kg jmk`fg cj jhhg kdm ghbdfarg s`mtàkg (bjhpgs quj bdrfgm rgmurgs jm
ghtd y agld rjh`jvj), cjpjmc`jmcd cjh fgtjr`gh y cjh hgvgcd pgrg h`ajrgr jh drd sj egrç quj hg pr`fjrg
kgmghjtg tjmog fgydr gmked pgrg datjmjr fgydr vjhdk`cgc.

H`fp`jzg< kdms`srç jm jbjktugr umg sjr`j cj sgkuc`cgs cj hg ghbdfarg kgcg k`jrtd pjr`dcd (umg edrg), kdm
  uld gcjkugcd cj goug, `m`k`çmcdsj
gcjkugcd `m`k`çmcdsj cjscj hg ühfg kgmghjtg
kgmghjtg (pæj), pgrg h`fp`gr hg supjrk`j gbjhpgcg
gbjhpgcg quj
prjsjmtg fgtjr`gh md d hgfgs j `mkrjfjmtgr hg jk`jmk`g cjh hgvgcd.
  [gkuc
[gkuc`cg<
`cg< kdms`srç jm jh`f`mgr hg grjm`hhg cj hgs ghbdfargs fjc`gmtj sgkuc`cgs egk`g hg f`kg kdm umg
cjtjrf`mgcg kgmcgc cj goug. [j rjgh`zgrç kgcg 5 d 71 edrgs, ojmjrghfjmtj gh kdmkhu`r hg ldrmgcg (5 edrgs).
  Gfg
Gfghog
hogfgc
fgcd<
d< kdms`srç jm g÷gc`r 30 orgfds cj fjrkur`d gh kdmkjmtrgcd cj drd, prdvjm`jmtj cj hg
kdmkjm
kdm kjmtrg
trgk`û
k`ûm
m orgv`fà
orgv`fàtr`k
tr`kgg ‛ sgkuc`
sgkuc`cd>
cd> prdkjc
prdkjc`àm
`àmcds
cdsjj g go`tgr
go`tgr jstg
jstg fjz
fjzkhg
khg kdm umg ag agcdr
cdrgg cj
gfghogfgcd y gsæ jh drd y jh fjrkur`d bdrfgm umg gfghogfg.
  Sdrs`ûm< umg vjz datjm`cg hg fjzkhg cj gfghogfg kdm jxkjsd cj fjrkur`d, sj vjrtjrç hg fjzkhg jm um pg÷d
cj ghodcûm pgrg htrgr jh fjrkur`d, kdm hg tdrs`ûm cjh pg÷d jh jxkjsd js sjpgrgcd y ghfgkjmgcd jm um
rjk`p`jmtj, hg gfghogfg qujcg kdfd kdfpujstd sûh`cd, cjpjmc`jmcd cj hg prjs`ûm quj sj hj gph`quj jm
jstg jtgpg cj htrgk`ûm cj fjrkur`d.
  Qj
Qjdog
dogcd<
cd< cjspuàs cj rjgh`zgr hg dpjrgk`ûm cj tdrs`ûm, hg gfghogfg cj Gu-Eo, sj `mtrdcuk`rç jm um
rjk`p`jmtj
rjk`p`jmtj hhgfgcd kr`sdh, hujod sj prjmcjrç
prjmcjrç jh sdphjtj
sdphjtj g tjfpjrgturgs
tjfpjrgturgs ghtgs (fgydr g ;29ª K), jh fjrkur`d
jvgpdrgrç gh kghjmtgr jh kr`sdh y sj kdmcjmsgrç kdfjmzgmcd g gkufuhgr odtg g odtg jm hg bumcg cjh phçskd
kdm goug bræg, kugmcd yg md kg`og fjrkur`d jm hg bumcg phçskg s`om`kgrç quj jh drd jstg s`m gzdouj,
datjm`àmcdsj gsæ jh drd.

3.1.
3.1. Ejrr
Ejrrgf
gf`j
`jmt
mtgs
gs,, jqu
jqu`pds y fgqu`mgr`gs<
`pds

M¹ Ejrrgf`jmtgs Jspjk`kgk`dmjs tàkm`kgs Kgmcgc

97 Kgrrjhhg 19 no 9;

M¹ Jqu`pd Jspjk`kgk`dmjs tàkm`kgs Kgmcgc

97 Qjtdrtg Fdtdr cj 2 EY 97
91 Agcdrg cj gfghogfgcd ;,299 QYF 91

M¹ Fgqu`mgr`g Jspjk`kgk`dmjs tàkm`kgs Kgmcgc

97 -- -- --
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

3.;. Ojsûm
Ojsûm cj `ms
`msufd
ufdss pgrg
pgrg hg gkv
gkv`cg
`cgc
cff`mj
`mjrg
rg

M¹ @msufds Kgmcgc Zm`cgc cj Fjc`cg

97 Yjtrûhjd 3:9 Ogh/cæg
91 Ogsdh`mg 7:9 Ogh/cæg

R. FJC@CG[ CJ [JOZQ@CGC P [GHZC DKZYGK@DMGH

Jh prjsjmtj prdorgfg kufph`rç kdm hd sj÷ghgcd jm jh Qjohgfjmtd cj [jour`cgc y [ghuc jm jh Srgagld, gsæ kdfd, hds
ghkgmkjs jstgahjk`cds jm hg pdhækg cj sghuc dkupgk`dmgh, sjour`cgc hgadrgh y fjc`d gfa`jmtj cj hg gkv`cgc
f`mjrg. Jstgs kdms`cjrgk`dmjs sj tjmcrçm jm kujmtg jm hgs c`bjrjmtjs jtgpgs cj hg gkv`cgc.

 Daljvd
Jh daljvd cjh prjsjmtj prdorgfg js prdtjojr, prjsjrvgr y fgmtjmjr hg `mtjor`cgc cj hds trgaglgcdrjs kdmtrgtgcds
pgrg jh Yrdyjktd, fjc`gmtj hg `cjmkgk`ûm, rjcukk`ûm y kdmtrdh cj hds r`jsods, g jbjktd cj f`m`f`zgr hg dkurrjmk`g
cj gkk`cjmtjs, `mk`cjmtjs y jmbjrfjcgcjs.

 Fjc`cgs
Jvghugk`ûm cjh r`jsod y trgagld sjourd.
Ygrg trgaglds jspjk`ghjs d gkv`cgcjs krækgs sj cjsgrrdhhgrçm prdkjc`f`jmtds cj trgagld sjourd (YS[) y sj
jmtrjmgrç gh pjrsdmgh quj `mtjrvjmog jm c`kegs dpjrgk`dmjs. Jstds prdkjc`f`jmtds bdrfgrçm pgrtj cjh prjsjmtj
prdorgfg y sj cjajrç kufph`r kdm hd s`ou`jmtj<
 Wuj jh pjrsdmgh cj hgs c`bjrjmtjs çrjgs jbjktüj sus gkv`cgcjs
gk v`cgcjs jfphjgmcd prçkkgs sjourgs cj trgagld.
 Jv`tgr hjs`dmjs pjrsdmghjs, cg÷ds fgtjr`ghjs, j `mtjrrupk`ûm cjh prdkjsd kdmstrukvd, kdmsjkujmk`g cj hg
dkurrjmk`g cj gkk`cjmtjs, d jm su cjbjktd sj cjajrç f`m`f`zgr c`kegs pàrc`cgs.

 Kgpgk`tgk`ûm jm sjour`cgc y sghuc dkupgk`dmgh

Hg kgpgk`tgk`ûm prdvjjrç `mbdrfgk`ûm gh pjrsdmgh sdarj jh cjsjfpj÷d cj sus gkv`cgcjs cj fgmjrg sjourg, cj
fdcd quj sus gkk`dmjs md rjprjsjmtjm um pjh`ord pgrg sus v`cgs m` pgrg sus kdfpg÷jrds cj trgagld y md
pjrluc`qujm jh cjsgrrdhhd cj hgs gkv`cgcjs cjh prdyjktd.
[j trgtgrçm hds s`ou`jmtjs tûp`kds<
 Kdmc`k`dmjs sjourgs cj trgagld
 E`o`jmj pjrsdmgh
 Jqu`pds cj prdtjkk`ûm pjrsdmgh
 Fgmjld cj `fphjfjmtds pgrg kgrog
 Gkk`cjmtjs / `mk`cjmtjs
 Kdms`cjrgk`dmjs ojmjrghjs jm sj÷gh`zgk`ûm
 Kgpgk`tgk`ûm c`gr`g cj : f`mutds

[j gclumtg umg Cjkhgrgk`ûm Lurgcg cdmcj sj kdfprdfjtg g kufph`r kdm hd jstgahjk`cd jm hg mdrfgv`cgc v`ojmtj.
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

R@. GMJUD[
Fgpg ojmjrgh cj hg gkv`cgc f`mjrg, cdmcj sj dasjrvj hd s`ou`jmtj<
Gmjxd 7< Fgpg cj ua`kgk`ûm cj hg gkv`cgc f`mjrg.
Gmjxd 1< Fgpg cj @OGBDF Kdrrjkvd
Gmjxd ;< Fgpg cj @OGBDF Yrjvjmvd
 

GMJUD @-G;
JUYJC@JMSJ SÀKM@KD
Fàtdcd cj YHGKJQJ[
S`pd cj [ustgmk`g FJSÇH@KG Jxphdtgk`ûm GZQ@BJQD[
Yrdcuktdr F`mjrd Grtjsgmgh ‛ YFG y Yjquj÷d Yrdcuktdr F`mjrd - YYF

Hg `mdrfgk`ûm kdms`omgcg jm jh prjsjmtj cdkufjmtd jmj kgrçktjr cj Cjkhgrgk`ûm Lurgcg

Cj kdmbdrf`cgc kdm jh pçrrgbd ;.1 cjh grkuhd ;1 cj hg Hjy M¼ 1?333-Hjy cjh Yrdkjc`f`jmtd Gcf`m`strgvd Ojmjrgh,
fdc`kgcd pdr Cjkrjtd Hjo`shgvd M¹ 71?1, fj jmkujmtrd suljtd g hgs gkk`dmjs quj eua`jrj huogr> pdr hd quj Cjkhgrd agld
 lurgfjmtd quj tdcg hg `mbdrfgk`ûm gmtjs kdms`omgcg jm jh prjsjmtj cdkufjmtd js vjrgz y sj glustgm g hgs mdrfgs jm
fgtjr`g cj Bdrfgh`zgk`ûm F`mjrg @mtjorgh quj jh Jstgcd jstgahjk`û, jstgmcd gkdrcj g hd gmtjs sj÷ghgcd rfd hg prjsjmtj
cjkhgrgk`ûm.

B`rfg y müfjrd cj CM@ cjh f`mjrd `mbdrfgh d cj su B`rfg y müfjrd cj K@Y cjh prdbjs`dmgh rjspdmsgahj cj hg
rjprjsjmtgmtj, jm kgsd cj sjr pjrsdmg luræc`kg jhgadrgk`ûm cjh cdkufjmtd, cj kdrrjspdmcjr