KBK H

YJDMBEZNZBD

2.2  Nbtbr Kjnbabdf

Mjdfbd bmbdyb pjrajokbdfbd pbmb hnou pjdfjtbeubd mbd tjadlnlfh ybdf

 kjrajokbdf pjsbt, mhobdb
mhob db pjrbnbtbd ajnhstrhabd mhchptbabd udtua ojopjroumbe mbd
ojdstbkhnabd prlsjs ajrgb tjrutbob mbnbo pbkrha. Mjdfbd sjobahd kjrajokbdfdyb
tjadlnlfh pbmb hdmustry obab prlsjs prlmuash pbkrha sjobahd stbkhn. Mh Y] Yupua
Hsabdmbr Oumb pbmb sbbt pbkrha ojdfbnboh fbdffubd ajnhstrhabd ybdf
ojdfbahkbtabd pjobmbobd, obab udtua ojdgbfb ajstbkhnbd prlmuath`htbs, obab
mhpjrnuabd sjkube pjrbnbtbd ybdf kjrdbob Zdhdtrupthknj Ylwjr Suppny ( ZYS ).

Zdhdtrupthknj Ylwjr Suppny bmbnbe subtu alopldjd ybdf vhtbn mbnbo

 pjdybnurbd nhstrha obupud pbmb ajbmbbd ybdf jojrfjdcy. Ajthab bmbdyb fbdffubd
 pbmb fjdjrbtlr, ZYS (Zdhdtrupthknj Ylwjr Suppny) babd ojo-kbca up pjrbnbtbd
 pbkrha ybdf sbdfbt vhtbn. Zdtua ojdgbfb ajstbkhnbd tjrsjkut, obab mhpjrnuabd
 pjdfjtbeubd tjdtbdf systjo lpjrbshldbn sjrtb pjdyjnjsbhbd trluknj sellthdf ybdf
babd mhnbauabd udtua ojdgbfb prlmuath`htbs ZYS ybdf stbkhn. ZYS (Zdhdtrupthknj
Ylwjr Suppny) pbmb booldhb HH tjrnjtba mh mbnbo kbdfudbd OCC (Oltlr Cldtrln
Cjdtjr) booldhb HH.

Sjoub bnbt hdstruojdt mbd pjrbnbtbd jnjatrldha nbhddyb mh pbkrha

ojdffudbabd systjo kbca up suokjr mbyb ybdf kjrbsbn mbrh Zdhdtrupthknj Ylwjr
Suppny ( ZYS ) bfbr pbrb lpjrbtlr thmba ajehnbdfbd mbtb bakhbt fbdffubd ajnhstrhabd
ybdf tjrgbmh mh pbkrha.

Kjrmbsbrabd urbhbd tjrsjkut obab sjkbfbh pjdunhs tjrtbrha udtua ojokbebs

 gumun „Shstjo Lpjrbshldbn Zdhdtrupthknj Ylwjr Suppny  Htjo
  Htjo 7 03 – ZYS-3:2
ZYS-3:2 Mh Y]
Yupua Hsabdmbr Oumb ( YHO )‟ sjkbfbh gumun nbplrbd ajrgb prbatja. 

2
 

2.;  ]ugubd Yjdunhsbd

Yjdunhsbd nbplrbd prbatja ajrgb nbpbdfbd hdh bmbnbe udtua ojojdueh sbnbe
sbtu sybrbt ajnunusbd obtb aunhbe Yrbatja Ajrgb Nbpbdfbd mh Yrlfrbo Stumh
]jadlnlfh [jabybsb Yjokbdfaht Jdjrfh Gurusbd ]jadha Jnjatrl Ylnhtjadha Djfjrh
Nelasjuobwj 7

2.  Ojobeboh systjo lpjrbshldbn ZYS (Zdhdtrupthknj Ylwjr Suppny)  

;.  Ojdbokbe wbwbsbd systjo suokjr mbyb nhstrha pbmb hdmustry
hdmustr y 

2.3  [uousbd Obsbnbe

[uousbd obsbnbe pbmb pjdunhsbd nbplrbd bmbnbe 7

2.  Ojdgjnbsabd systjo lpjrbshldbn ZYS (Zdhdtrupthknj Ylwjr Suppny)
;.  Ojdgjnbsabd hdmhabsh trluknj sellthdf pbmb ZYS

2.=  Kbtbsbd Obsbnbe

Yjdunhsbd nbplrbd prbatja ajrgb nbpbdfbd hdh ebdyb kjrkbtbs pbmb lpjrbsh
ZYS mbd ]rluknjsellthdf dyb.

2.:  Ojtlmlnlfh 
Ojtlmlnlfh ybdf mhnbauabd mbnbo ojdyjnjsbhabd tufbs hdh 7

  Yjdhdgbubd nhdfaudfbd pjrusbebbd btbu nbpbdfbd (pbkrha)

  Stumy Nhtjrbtur, kuau-kuau rj`jrjdsh, tjdbfb sahnn cldtrln nbpbdfbd
sjrtb pjrobsbnbebd ybdf babd mhtunhs
  Yjdyusudbd Nbplrbd

;
 

2.0  Shstjobthab

Nbplrbd tufbs prbatja nbpbdfbd mhsusud mjdfbd shstjobthab sjkbfbh kjrhaut 7

Yjdmbeunubd ybdf ojdgjnbsabd pjrobsbnbebd, tufbs

KBK 2  prbatja mbd ebn-ebn ybdf kjreukudfbd mjdfbd
 pjdunhsbd sjrtb pjdyusudbd nbplrbd

KBK ; Kjrhshabd tjdtbdf sjgbrbe pjrusbebbd (Y]. Yupua

Hsabdmbr Oumb)

KBK 3 Yrlsjs Yrlmuash Zrjb Frbdunj 

Frbdunj 

KBK = Mbsbr ]jlrh

KBK : Yjokbebsbd

KBK 0 Yjdutup/Ajshopunbd

2.6  [jnjvbdsh

Mbrh tufbs hdh mhebrbpabd ojdgbmh obsuabd kbfh hdstbdsh pjrusbebbd mbnbo
 pjdyjrbpbd hnou ybdf mbpbt mhtjrbpabd pbmb mudhb pjdmhmhabd mbd mbnbo pjrusbebd
 pjrusbebbd ybdf ojobabh tjadlnlfh sjrupb.

3
 

KBK HH 

SJGB[BE YJ[ZSBEBBD Y] YZYZA HSABDMB[ OZMB

;.2 Sjgbrbe Shdfabt Yjrusbebbd

Sjgbnbd mjdfbd prlfrbo pjojrhdtbe mbnbo ojdhdfabtabd swbsjokbmb

 pbdfbd obab ajkutuebd pjtbdh babd pupua tjrus ojdhdfabt. Sjmbdfabd pbkrha
 pupua ybdf sumbe bmb thmba obopu nbfh ojojdueh ajkutuebd tjrsjkut. Mjdfbd
bmbdyb abdmudfbd fbs bnbo ybdf ojnhopbe mh Abkupbtjd Bcje Ztbrb mbd
tjrsjmhbdyb nlabsh ybdf kbha mh mbjrbe pbdtbh sjrtb bmbdyb gbnbd rbyb ybdf ojnhdtbsh
mbjrbe hdh, obab mbjrbe hdh sbdfbt nbyba kbfh pjokbdfudbd hdmustry kjrsabnb kjsbr
mbd kjrsabnb ajchn tjrutbob ojdffudbabd fbs bnbo sjkbfbh kbebd kbau.

Yupua urjb ojrupbabd sbnbe sbtu prlmua ybdf sbdfbt pjdthdf pjrbddyb mbnbo
ojdudgbdf prlmuash pjrtbdhbd. Ajkhgbabd pjojrhdtbe [H ojokbdfud pbkrha urjb,
mhrbsbabd sbdfbt tjpbt ybdf mhkuathabd mjdfbd Hdmldjshb pjrdbe kjrebshn sjrtb
ojopjrtbebdabd swbsjokbmb pbdfbd, kbeabd udtua kjkjrbpb tbeud kjnbabdfbd hdh
 prlmuash urjb mbnbo djfjrh gufb tjnbe mbpbt mhjasplr ajkjrkbfbh Djfbrb.
Yjokbdfudbd prlyja pbkrha Y]. Yupua Hsabdmbr Oumb bwbndyb mhrhdths lnje Y].
YZS[H Ybnjokbdf sjgba 2852 bdtbrb pjojrhdtbe [H ybdf mhnbasbdbabd lnje
Mjpbrtjojdt Yjrhdmustrhbd Mhrgjd Hdmustrh Ahohb Mbsbr mjdfbd aldtrbatlr utbob Y].
[jabybsb Hdmustrh Hdmldjshb mbd ]lyl Jdfhdjjrhdf Clrplrbthld mbrh Gjpbdf.

=
 

Yjokbdfudbd pbkrha mhounbh 23 obrjt 285;, mbd sjcbrb rjsoh mhmhrhabd pbmb
tbdffbn ;= @jkrubrh 285; mhebmbpbd dltbrhs Sljnbhobd Brmgbsbsohtb, SE mjdfbd
dbob Y]. Yupua Hsabdmbr Oumb ybdf ojrupbabd Kbmbd Zsbeb Ohnha Djfbrb
(KZOD) mhkbwbe Mjpbrtjojdt Yjrhdmustrhbd. Yjokbdfudbd pbkrha hdh mbpbt
mhsjnjsbhabd 3 kunbd njkhe bwbn (33 kunbd) mbrh rjdcbdb sjounb ybhtu 30 kunbd. Ybmb
baehr tbeud 285= pbkrha tjnbe mbpbt kjrprlmuash mjdfbd pjdfbpbnbd pjrmbdb
mhnbauabd pbmb tbdffbn 6 @jkrubrh 285:. Ybmb tbdffbn ;9 Obrjt 285: pbkrha
mhrjsohabd lnje prjshmjd [H mbd lpjrbsh sjcbrb alojrshn mhounbh pbmb tbdffbn 2 Bprhn
285:.

;.; Nlfl Yjrusbebbd

Obadb wbrdb pbmb nlfl YHO 7

2.  Ehtbo 7 Ojdhdfabtabd ajunjtbd, abtbebdbd mbd ajtjaudbd.

;.  Audhdf 7 Ojnbokbdfabd ajbfudfbd chtb-chtb.

3.  Khru 7 Ojnbokbdfabd ajmbnbobd kjrphahr.

=.  Yuthe7 Ojnbokbdfabd ajsuchbd, ajnueurbd kumh mbd ajgugurbd

:
 

Obadb mbrh kjdtua 7 

  Kudfb Sjunbdfb. 

Bmbnbe kudfb pugbbd obsybrbabt Bcje, ojdffbokbrabd chrh sjabnhfus chtb-

chtb sjnurue kbdfsb Hdmldjshb babd ajsukurbd mbd ajobaourbd kbdfsb.

  Ajnlpba Kudfb. 

Xbdf kjrguonbe nhob njokbr ojdfhdfbtabd ahtb ajpbmb nhob mbsbr `bnsb`be
 Djfbrb [jpuknha Hdmldjshb, Ybdcbshnb.

  Yhdffhrbd Kudfb 

Xbdf kjrupb fbrhs kjrhrbob ojnbokbdfabd tbnh pjrsbumbrbbd ybdf

aubt mhbdtbrb abrybwbd mbd ajnubrfb kjsbr Y] YHO.

  Auopunbd Yutha mbd Kjdbdf Sbrh 

Xbdf kjrkjdtua kunbtbd ojnbokbdfabd ajkunbtbd tjabm, pjdfbkmhbd,

 pjrsbtubd mbd ajsbtubd mbrh sjnurue abrybwbd mbnbo ojdfjokbdfabd
 pjokbdfudbd ybdf mhkjrhabd Yjojrhdtbe ajpbmb pjrusbebbd ojdugu sbsbrbd.

  Ajpbnb Fbgbe 

Ojdffbokbrabd ajkjsbrbd ghwb mbnbo mhdbohab pjokbdfudbd.

  Fbgbe Yuthe 

Ojdfhdfbtabd ajpbmb sjgbrbe ajrbgbbd Bcje mhobsb Suntbd Hsabdmbr Oumb

ybdf tjnbe ojobd`bbtabd fbgbe puthe mjoh ajobaourbd kbdfsb.

  Sjpbsbdf Fbmhdf 

Xbdf ojdbdtbdf ojdffbokbrabd sjdgbtb ybdf sjwbatu-wbatu mbpbt

mhfudbabd sjkbfbh pjrtbebdbd mbrh fbdffubd mbd bdcbobd nubr.

0
 

  Mub Yunue Jopbt Furbtbd 

Ybmb kjnbnbh mbd mub fbrhs Y] YHO mhpbdfabn kjnbnbh fbgbe ojdffbokbrabd
ebrh kjrmhrhdyb Y] YHO pbmb tbdffbn ;= Yjkrubrh 285;.

  ]unhsbd Yupua Hsabdmbr Oumb Bcje Hdmldjshb  

Ojdudguaabd dbob pjrusbebbd mbd nlabsh pbkrha.

  Mub Kube ]htha

Mub kube ththa ybdf tjrnjtba mh bdtbrb ajmub tunhsbd „Yupua Hsabdmbr Oumb‟
mbd „Bcje Hdmldjshb‟ mhbtbs ojnbokbdfabd Oltl abrybwbd Y]. Yupua
Hsabdmbr Oumb ybadh„ Kjrtbqwb mbd kjrprjstbsh‟.
kj rprjstbsh‟.

;.3 Phsh mbd Ohsh, ]btb Dhnbh, mbd ]rh ]jabm Yjajrgb Y]. Yupua Hsabdmbr
Oumb

;.3.2 Phsh

Ojdgbmh Yjrusbebbd Yupua mbd Yjtrlahohb ybdf Alopjthth`.

;.3.; Ohsh

  Ojoprlmuash mbd ojobsbrabd pupua mbd prlmua pjtrlahohb mjdfbd

j`hshjd.

  Ojojdueh stbdmbr outu mbd kjrwbwbsbd nhdfaudfbd.

  Ojokjrhabd dhnbh tbokbe ajpbmb stbajelnmjr.

  Kjrpjrbd bath` ojdudgbdf ajtbebdbd pbdfbd.

6
 

;.3.3 ]btb Dhnbh

Y]. Yupua Hsabdmbr Oumb ojohnhah ]btb Dhnbh ybdf mhtbdboabd mbd ebrus
mhohnhah sjthbp hdmhvhmu ybdf kjrkjmb mhmbnbodyb ybdf shdfabt mjdfbd sjkutbd
„SYHAJ‟. Bmbpud nhob tbtb dhnbh tjrsjkut
tjrsjkut ybhtu 7

SJOBDFB]

Xbahd kjrusbeb mbd pbdtbdf ojdyjrbe mbnbo ojdfebmbph sjfbnb tbdtbdfbd

udtua ojdcbpbh ajgbybbd.

YJMZNH YJNBDFFBD

Ojdfjrth mbd ojnbybdh ojnjkheh ebrbpbd pjnbdffbd sjrtb ojokjrhabd slnush

ybdf tjrkbha.

HD]JF[H]BS

Ojohnhah ajgugurbd, mhshpnhd, tbdffudf gbwbk mbd aldshstjd mbnbo sjthbp

thdmbabd udtua ojdcbpbh tugubd pjrusbebbd.

AJ[GBSBOB

Kjrsbtu ojdcbpbh tugubd udtua ojokjrhabd ebshn tjrkbha mjdfbd sbnhdf

ojdfebrfbh ajnjkhebd mbd ajaurbdfbd bdffltb tho.

J@HSHJD

Ojrjdcbdbabd mbd ojnbasbdbabd bath`htbs mjdfbd sjnbnu ojnbauabd jvbnubsh

mbd pjrkbhabd mjdfbd pbrbojtjr tjpbt wbatu, tjpbt outu, tjpbt khbyb, arjbth`
mbd hdlvbth` udtua ojdcbpbh ebshn ybdf alopjthth`.

Sjnbdgutdyb mhshdfabt mjdfbd sjkutbd "SYHAJ".

5
 

;.3.= OBADB

„Kjrpjrbd Bath` mbnbo Ajtbebdbd Ybdfbd mbd Ajobaourbd Kbdfsb‟ 

Kbdfsb‟  

;.3.: ]rh ]jabm Yjajrgb Y]. Yupua Hsabdmbr Oumb

Yjrdybtbbd Shabp Yjajrgb Y] Yupua Hsabdmbr Oumb bmbnbe7

Aboh Yjajrgb Y] Yupua Hsabdmbr Oumb, kjrtjabm 7

2. ]jtbp kjrsjobdfbt mbnbo kjrabryb mbd ojdgudgudf thdffh hdtjfrhtbs.

;. Ojdfutbobabd ajrgbsbob mbd j`hshjd

j`hshjd mbnbo ojdffudbabd suokjr mbyb
 pjrusbebbd.

3. Yjmunh tjrebmbp ajkutuebd mbd ajpubsbd pjnbdffbd.

Mhsjkut mjdfbd „][H ]JABM YJAJ[GB Y] YHO„. 

„. 

;.= Struatur Lrfbdhsbsh mbd Shstjo Suokjr Mbyb Obdushb

Lrfbdhsbsh mbpbt mhbrthabd sjkbfbh subtu systjo mbrh bathvhtbs ybdf mhnbauabd
mub lrbdf btbu njkhe udtua ojdcbpbh subtu tugubd kjrsbob, mhmbnbo lrfbdhsbsh
 pjokbfhbd bmbnbe subtu ajebrusbd, pjokbfhbd tufbs baehrdyb ojdfebshnabd
mjpbrtjojd-mjpbrtjojd mbd glk
mbd  glk mjscrhpthld mbrh obshdf obshdf mjpbrtjojd sbopbh
udht-udht tjrajchn mbnbo lrfbdhsbsh. Struatur lrfbdhsbsh mbnbo subtu pjrusbebbd sbdfbt
mhpjrnuabd udtua ojruousabd subtu lrfbdhsbsh ebrus mbpbt ojdudgbdf ajkjrebshnbd
 pjrusbebbd, pjrusbebbd ybdf kjrebshn mbnbo ojdcbpbh tugubd thmba ebdyb kjrfbdtudf
 pbmb olmbn mbd prlsjs hdmustrhdyb tjtbph tjrfbdtudf pbmb systjo obdbgjojd ybdf
 kbha, ybdf obdb udtua hdh mhpjrnuabd struatur lrfbdhsbsh ybdf `njashknj mbd
 kjrajokbdf sjsubh mjdfbd aldmhsh ybdf mhebmbph pjrusbebbd. Sjoub udsurj
lrfbdhsbsh pjrusbebbd mbnbo pjnbasbdbbd ajfhbtbd wbghk ojdjrbpabd prhdshp
allrmhdbsh, hdtjfrbsh mbd shdarldhsbsh kbha hdtjrd
hdtjrd   obupud 
obupud  jastjrd udtua ojdcbpbh
ajsbtubd fjrba sjcbrb shdjrfh ybdf mhsjsubhabd mjdfbd tufbs plala obshdf obshdf.

8
 

Mjwbd Mhrjash ( Klbrm

 Klbrm l` Mhrjctlr)  kjr`udfsh ojdfjnlnb pjrusbebbd sjcbrb
allrplrbt sjsubh mjdfbd ybdf tjnbe mhtjtbpabd pjojfbdf sbebo ojnbnuh ajkhgbabd
mbd pjokjrmbybbd sjnurue bssjt mbd alopjtjdsh ybdf mhohnhah. Sjcbrb structurbn udth
ajrgb mhkbwbe mhrjash bmbnbe sjthdfabt alopbrtjojd ybdf mhphophd lnje Fjdjrbn
 Obdbfjr (Frbmj 2) mbd udht ajrgb mh alopbrtjojdt mhsjkut Mjpbrtjojd mhphophd
lnje Obdbfjr
lnje  Obdbfjr (Frbmj ;).

2.  Zdsur Yhophdbd bmbnbe ybdf tjrmhrh mbrh 7 Mhrjaur Ztbob, Mhrjatur Yrlmuash,
Mhrjatur ]jadha mbd Yjdfjokbdfbd, Mhrjatur Alojrshn, Mhrjatur Suokjr
Mbyb Obdushb & Zouo.  
;.  Zdsur Yjokbdtu Yhophdbd bmbnbe tjrmhrh mbrh 7 Sjajrtbrhs Yjrusbebbd,
Sbtubd Yjdfbwbsbd Hdtjrd (SYH), Alopbrtjojd Obdbgjojd mbd Ohthfbsh
[jshal, Alopbrtjojd ]btb Ajnlnb Alrplrbsh, Alopbrtjojd Yrlmuash,
Alopbrtjojd Yjojnhebrbbd, Mjpbrtjojdt Yjdfjdmbnhbd Yrlsjs mbd Jdjrfh,
Alopbrtjojd ]jadha mbd Yjrjdcbdbbd Alrplrbsh, Alopbrtjojd Yjdfbmbbd,
Alopbrtjojd Yjobsbrbd, Alopbrtjojd Ajubdfbd mbd Yjkjdmbebrbbd,
Alopbrtjojd Suokjr Mbyb Obdushb mbd Alopbrtjojd Zouo.
3.  Zdsur Yjnbasbdbbd bmbnbe ybdf nbdfsudf ojnbasbdbabd prlsjs prlmuash,
 pjojnhebrbbd pbkrha sjrtb ybdf ojnbasbdbabd pjobsbrbd prlmua, ybhtu7
Alopbrtjojd Yrlmuash, Alopbrtjojd Yjojnhebrbbd mbd Alopbrtjojd
Yjobsbrbd. 
=.  Zdsur Yjdudgbdf tjrmhrh mbrh Alopbrtjojd nbhddyb sjkbfbhobdb tjrtjrb
 pbmb struatur lrfbdhsbsh. 
:.  Zdsur Yjdfbwbsbd ojrupbabd udht ajrgb ybdf ojnbauabd pjdfbwbsbd mbd
hdspjash sjnurue ajfhbtbd pjrusbebbd ojnhputh lpjrbshldbn mbd ajubdfbd ybdf
tjrmhrh mbrh 7 Sbtubd pjdfbwbsbd Hdtjrd (SYH), Mjpbrtjojd Hdspjash mbd
Yjdfjdmbnhbd Yrlsjs mbd Jdjrfh.  

;.: Nlabsh mbd ]btb Njtba Ybkrha

Nlabsh pbkrha Y]. Yupua Hsabdmbr Oumb mh whnbybe zldb hdmustry

nelasjuobwj, Ajcbobtbd Mjwbdtbrb, Bcje Ztbrb, kjrmbophdfbd mjdfbd pbkrha
 pupua Y]. Bsjbd @jrthnhzjr mbd pjdyunhdfbd fbs bnbo Y]. Yjrtb Brud Fbs. Yjdjdtubd
nlabsh hdh kjrmbsbrabd pbmb pjdjnhthbd mbrh kjkjrbpb bspja tjadhs mbd jaldlohs bdtbrb
nbhd 7

  Mjabt mjdfbd suokjr kbebd kbau ybdf kjrupb suokjr fbs bnbo mbrh
Nelasuald mbd pjdyunhdfbd mh Y]. Yjrtb Brud Fbs.

29
 

  Yjdybnurbd kbebd kbau fbs bnbo mbrh Y]. Yjrtb Eunu Jdjrfh mbpbt
mhpjroumbe mjdfbd pjobd`bbtbd gbrhdfbd phpb aj Y]. BB@ ybdf tjnbe
mhkbdfud tjrnjkhe mbeunu.
  Yjdfbokhnbd bhr kbau mbrh sudfbh Yjusbdfbd gufb mbpbt mhtudgbdf mjdfbd
 pjobd`bbtbd gbrhdfbd phpb Y]. BB@.

Mjdfbd pjobd`bbtbd phdtu obsua pjnbkuebd Y]. BB@, obab pjokbdfudbd

sbrbdb pjnbkuebd mbpbt mhpjroumbe. Zdtua ajpjrnubd pjrnubsbd Y]. YHO
mjdfbd rjdcbdb pjdfjokbdfbddyb, tjnbe mh kjkbsabd nbebd sjnubs 3;3 Eb,
mjdfbd rjdcbdb pjrhdchbd 20; Eb udtua pbkrha mbd pjrabdtlrbd sjmbdfabd
udtua pjruobebd mbd sbrbdb `bshnhtbs sjkjsbr 202 Eb. Bmbpud pjdjdtubd tbtb
njtba pbkrha Y]. YHO hdh mhnbauabd mjdfbd pjrthokbdfbd pjrthokbdfbd bdtbrb
nbhd 7

  Ajoumbebd nbnu nhdtbs kbebd kbebd udtua ajnubr obsua

 pbkrha.

 Ajoumbebd pjdfbwbsbd tjrebmbp bnbt bnbt prlsjs.

   Ajsjnbobtbd ajrgb sjrtb ajoumbebd nbnu nhdtbs pjrsldjn
 pbkrha.

;.0 Zdht Ybkrha mbd Sbrbdb Yrlmuash

Ybkrha mbd sbrbdb prlmuash tjrmhrh btbs kjkjrbpb udht mh bdtbrbdyb7

;.0.2 Zdht Zthnhtbs 2 mbd Zdht Zthnhtbs ;

Zdht hdh kjr`udfsh sjkbfbh ojoprlsjs kbebd ajkutuebd sjpjrth 7 bhr ohduo,
bhr kjrshe udtua pjdmhdfhd, bhr kjkbs ohdjrbn udtua ajtjn ubp, ubp bhr (stjbo), umbrb
hdstruojdt/umbrb pbkrha, tjdbfb nhstrha, lashfjd mbd dhtrlfjd, CL;  fbs mbd mry hcj.
Zdht uthnhtbs 2 ojdfebshnabd 59 tld/ebrh btbu ;0.=99 tld/tbeud, mbd udht uthnhtbs ;
ojdfebshnabd 5: tld/ebrh btbu ;5.9:9 tld/tbeud.

;.0.; Zdht Booldhb 2 mbd Zdht Booldhb ;

Zdht hdh ojopudybh ajobopubd udtua ojdfebshnabd booldhb 2999 tld/ebrh

btbu 339.999 tld/tbeud sjkjnuo mhnbauabd lpthobnhsbsh. Sjtjnbe ojnbauabd
lpthobnhsbsh ybdf pjnbasbdbbddyb sjnjsbh pbmb kunbd `jkrubrh tbeud 288:,
abpbshtbsdyb mhebrbpabd ojdcbpbh 2.269 tld/ebrh btbu 335.99 tld/tbeud. Yrlsjs ybdf
mhfudbabd bmbnbe prlsjs Ajnnlf mbrh Bojrhab mjdfbd mjdfbd kbebd kbau fbs bnbo,

22
 

stjbo, mbd umbrb. Zdht booldhb 2 ojdfebshnabd 2999 tld/ebrh btbu 339.999
tld/tbeud. Mbd udht booldhb ; ojdfebshnabd 2;:9 tld/ebrh btbu =2;.:99 tld/tbeud.

;.0.3 Zdht Zrjb 2 mbd Zdht Zrjb ;

Zdht hdh ojdffudbabd prlsjs  O  Ohtsu

htsuhh ]l
]lb
btsu ]l
]lttbn [ jcy
cycn
cnj
j C. H oprlv
rlvj
jm  
mjdfbd kbebd kbau booldhb mbd abrkld mhlashmb ybdf ybdf mhebshnabd mbrh udht
booldhb. Zdht hdh ojohnhah abpbshtbs tjrpbsbdf 2.6;: tld/ebrh btbu :69.999
tld/tbeud urjb prhnn (kuthrbd urjb). Zdtua frbdunj 6:9 tld/ebrh btbu ;=6.:99 tld/tbeud.

;.0.= Zdht Yjdyhopbdbd Yrlmua Ztbob (YYZ)

Zdht hdh ojrupbabd tjopbt pjdyhopbdbd prlmua utbob, ybhtu Zrjb curbe mbd
Zrjb abdtldf.

;.0.: Zdht Yjnbkuebd

Yjnbkuebd Y].YHO obopu mhsbdmbrh abpbn abpbn curbe kjrklklt obth 6.:99-
;:.999 MV] mjdfbd rbtb rbtb ajmbnbobd 29 ojtjr pbmb bhr surut tjrjdmbe. Yjnbkuebd
hdh sjnbhd mhnjdfabph mjdfbd sbrbdb udtua ojoubt pupua curbe ajmbnbo abpbn, gufb
mhnjdfabph mjdfbd sbrbdb pjdfhshbd bhr ohduo udtua abpbn sjrtb sbrbdb dbvhfbsh mbd
aloudhabsh. Mhsbophdf htu gufb tjrsjmhb `bshnhtbs nlbmhdf booldhb aj abpbn.

;.0.0 Zdht Yjdudgbdf Yrlmuash

Sjnbhd udht udht mhbtbs, Y].YHO gufb mhnjdfabph mjdfb udht pjdudgbdf prlmuash
mhbdtbrbdyb 7

  Fumbdf urjb njdfabp mjdfbd  Ylrtbn Scrbppjr mbd kbd kjrgbnbd mjdfbd
abpbshtbs :9.999 tld.
  Zdht pjdfbdtldfbd urjb mjdfbd pjdfbdtldfbd pnbsthc
  Nbklrbtlrhuo pjdfjdmbnhbd prlsjs prlmuash, kjrbmb mh udht uthnhtbs, udht
booldhb mbd udht urjb.
  Nbklrbtlrhuo pusbt udtua ojojrhasb outu ebshn prlmuash mbd ojobdtbu
obsbnbe bhr nhokbe mbrh pbkrha.
Yjrkjdfajnbd ybdf ojdudgbdf pjojnhebrbbd pbkrha, ybdf tjrmhrh mbrh7
  Kjdfajn nbs mbd phpb
  Kjdfajn ojshd mbd pjrbnbtbd pbkrha
  Kjdfajn hdtruojdtbsh
  Kjdfajn nhstrha
  Kjdfajn abyu, hslnbsh, kbtu tbebd bph, mbd kjdfajn butlolthvj

2;
 

;.0.6 Zdht Yjobsbrbd

Yjobsbrbd pupua urjb mh mbnbo djfjrh mhtbdfbdh lnje Y]. YZS[H sjmbdfabd
udtua pjobsbrbd aj nubr djfjrh mhtbdfbdh nbdfsudf lnje Y]. YHO. Yjobsbrbd ybdf mh
ebshnabd Y]4 YHO hdh tjrkbfh mub abtjflrh ybdf shbp mhpbsbrabd, ybhtu 7

2.  Zrjb Curbe 

Curbe 
Zrjb curbe mbnbo kjdtua hdh khbsbdyb nbdfsudf mhbokhn sjcbrb
ruthd lnje abpbn-abpbn Y]. YZS[H udtua sjnbdgutdyb mhabdtldfabd
 pbmb udht pjdfbdtldfbd pupua ohnha Y]. YZS[H ybdf tjnbe bmb mh
 pjnbkuebd-pjnbkuebd, sjpjrth mh Kjnbwbd udtua Suobtrb Ztbrb mbd
]jnua Kbyur udtua Suobtrb Kbrbt mbd [hbu.

;.  Zrjb Abdtldf  

Zrjb
 pbmb udht abdtldf (khbsbdyb
pjdfbdtldfbd, mh ahrho kjrhsh :9 af) sjtjnbe
aj fumbdf-fumbdf
fumbdf-fum mhabdtldfabd
bdf ohnha Y]. YZS[H
YZS[ H
ybdf bmb mh Dbdffrlj Bcje Mbrussbnbo mbd sjnbdgutdyb sjgba gudh
tbeud ;993 Y]. YHO sumbe ojokjdtua pjobsbrbd sjdmhrh
 pjobsbrbddyb udtua Dbdffrlj Bcje Mbrussbnbo mbd sjahtbrdyb.
Sjkbfhbd urjb khsb mh jasplr, sjmbdfabd urjb urjb abdtldf guokl
 kjruaurbd :99 af s.m 2999 af sjoubdyb mh jasplr.

;.6 Yjdcjfbebd Yjdcjobrbd

Y]. Yupua Hsabdmbr Oumb sjkbfbh prlmusjd pupua urjb sjdbdthbsb kjrupbyb
ojnbasbdbabd ajfhbtbd hdmustrh ybdf barbk nhdfaudfbd udtua ojojnhebrb
ajsjhokbdfbd jalshstjo mjdfbd pjrbd bath` sjnurue abrybwbd, obdbgjojd, mbd stbaj
elnmjr.

Zdtua ojwugumabd obasum tjrsjkut, pjrusbebbd ojdjopue nbdfabe-nbdfabe mbd

upbyb bdtbrb nbhd sjkbfbh kjrhaut 7

  Ojobtueh udmbdf-udmbdf mbd pjrbturbd nhdfaudfbd ehmup ybdf kjrnbau.

  Kjrusbeb sjcbrb tjrus ojdjrus udtua ojopjrkbhah ahdjrgb nhdfaudfbd.
  Kjrupbyb ojdcjfbe mbd ojdfjdmbnhabd tjrgbmhdyb pjdcjobrbd.

23
 

  Kjrusbeb mjdfbd sudffue-sudffue mbnbo ojnbasbdbabd shstjo obdbgjojd

nhdfaudfbd mjdfbd ojnhkbtabd sjnurue udht ajrgb mbd hdstbdsh tjrabht.
  Ojopjrshbpabd udht ajrgb ybdf kjralopjtjdsh.

Y] Yupua Hsabdmbr Oumb ojohnhah alohtojd ybdf sbdfbt aubt tjrebmbp

 pjdfjdmbnhbd nhokbe pbkrha, kbha nhokbe cbhr, pbmbt, fbs, obupud mjku urjb ybdf
ojrupbabd bspja pjdthdf ybdf ebrus mhprhlrhtbsabd pjdfjnlnbbddyb. Yjdfjdmbnhbd
mhnbauabd udtua ojwugumabd nhdfaudfbd ybdf kbha mbd sjrbsh mh brjb pbkrha,
alopnja pjruobebd, mbd sjahtbr pjrusbebbd sjsubh mjdfbd pjrbturbd mbd
 pjrudmbdfbd ybdf kjrnbau.

Zpbyb pjdfjdmbnhbd nhdfaudfbd mhnbauabd mjdfbd cbrb ojdcjfbe tjrgbmhdyb

 pjdcjobrbd nhdfaudfbd sjohdhobn oudfahd7

2.  Scrukkjr Systjo 

Systjo udtua ojdcjfbe nlnlsdyb
nlnlsd yb ubp boldhb mbrh pbkrha aj
nhdfaudfbd, pbmb sbbt stbrt-up
sbbt stbrt-up obupud
 obupud jojrfjdcy seut mlwd.
mlwd.
 
;. Yjdflnbebd nhokbe
sjehdffb nhokbe cbhrcbhr mjdfbd
ybdf prlsjs
mhkubdf Djtrbnhsbsh,
aj ojmhb Strhpphdf
nhdfaudfbd mbd Bjrbsh
ojojdueh kbau
outu ybdf mhtjtbpabd mbd thmba ojdcjobrh nhdfaudfbd.
3.  Yjdcjfbebd mjdfbd ojdfurbdfh nhokbe mbrh suokjrdyb bdtbrb nbhd sjkbfbh
 kjrhaut 7
l  Yjobd`bbtbd ajokbnh fbs kubdf (purfj fbs) ojnbnuh Yurfj Fbs
[jclvjry Zdht ybdf ojdfebshnabd ajokbnh boldhb mbd eymrlfjd,
sjehdffb purfj fbs ybdf mhgbmhabd `ujn tjrkjkbs mbrh boldhb.
l  Yjdcjobrbd umbrb lnje mjku urjb mhohdhobsh mjdfbd Must [jclvjry
Systjo mbd Must Scrukkjr.
l  Yjobd`bbtbd ajokbnh aldmjdsbt ybdf tjrkjkbs mbrh boldhb sjtjnbe
mhprlsjs ojnbnuh Yrlcjss Cldmjdsbtj Strhppjr.
=.  Yjobsbdfbd Lhn Sahojr udtua ojohsbeabd ajokbnh lnh ybdf tjrkubdf
 kjrsbob nhokbe cbhr.
:.  Yjobsbdfbd bnbt oldhtlrhdf aubnhtbs umbrb, sjkbfbh upbyb ojdmjtjash njkhe
umbrb.  
mhdh khnb tjrgbmhdyb pjdcjobrbd umbrb. 

2=
 

;.5 Yjdjnhthbd mbd Yjdfjokbdfbd Yjrusbebbd

Yjdjnhthbd mbd pjdfjokbdfbd tjadlnlfh tjrbpbd tjrus mh upbybabd udtua

 pjdhdfabtbd j`hshjdsh prlmuash mbd pjdfjokbdfbd usbeb. Yjrusbebbd tjnbe sjnjsbh
ojnbauabd lpthobnhsbsh pbkrha mjdfbd ojdfebshnabd abpbshtbs prlmuash booldhb
ojdhdfabt ojdgbmh 226% sjrtb ejobt jdjrfy pjr tld booldhb :%. Ojdfbmbabd
 pjdjnhthbd mbd pjdfjokbdfbd mhvjrh`habsh prlmua sjrtb ojdfupbybabd bfbr prlyja-
 prlyja ybdf pltjdshbn mbpbt mhnbasbdbabd.

Yjdfjokbdfbd suokjr mbyb obdushb ybdf prl`jsshldbn, obdmhrh mbd tbdffbp

tjrebmbp pjrukbebd tjadlnlfh mbd jaldloh, sjrtb ojdhdfabtabd pjdfjtbeubd mbnbo
 kjrkbfbh prlfrbo pjnbthebd mbd pjokhdbbd, mhmuaudf mjdfbd pjnbybdbd
ajsjgbetjrbbd ajpbmb abrybwbd ajnubrfb mjdfbd ojdyjmhbabd sbrbdb pjruobebd,
anhdha, ruobe hkbmbe, mbd pjdyjnjdffbrbbd pjdmhmhabd udtua putrb putrh abrybwbd
ehdffb sjalnbe ojdjdfbe btbs sjrtb ojdyjmhbabd sbrbdb lnberbfb ybdf ojobmbh.

Yjokbdfudbd
shmhdf cbkhdjt prlyja YHO-;
kunbd Dlvjokjr 2886 tjnbe
ybdf ojdmbpbt pjrsjtugubd
nbnu. Yrlyja pjojrhdtbe
YHO-; mhkbdfud pbmb
tjrutbob
udtua ojojdueh ajkutuebd pupua mbnbo djfjrh ybdf sjobahd ojdhdfabt mbd shsb
 prlmuash babd mhjasplr.

;.5.2 Yjdfjokbdfbd Nhdfaudfbd

Ajebmhrbd hdmustry kjrsabnb kjsbr mhtjdfbe-tjdfbe obsybrbabt, uouodyb

ojokbwb hopnhabsh tjrgbmhdyb pjrfjsjrbd dhnbh-dhnbh slchbn, kumbyb, mbd jaldloh.
Ojdybmbrh ajoudfahdbd htu, Y]. Yupua Hsabdmbr Oumb mjdfbd cjpbt ojdbdfbdh ebn
tjrsjkut. Sjcbrb ojdfjmjpbdabd plnb pjdbdfbdbd prlknjob ajobsybrbabtbd sjcbrb
cjrobt mbd tjpbt, gufb tjrus mhupbybabd j`ja hokbs aj mbjrbe mbjrbe hdtjrnbdm,
mjdfbd ojnbauabd pjokhdbd obsybrbabt sjcbrb tjrjdcbdb mbd tjrpbmu kbha mbnbo
 khmbdf pjdmhmhabd, khmbdf slchbn, kumbyb obupud khmbdf-khmbdf nbhddyb. Sjehdffb
jashstjdsh mbd ohsh Y]. Yupua Hsabdmbr Oumb sjobahd mhrbsbabd obsybrbabt nubs.

2:
 

;.5.; Yjokhdbbd Zsbeb Ajchn mbd Alpjrbsh

Y]. Yupua Hsabdmbr Oumb mhauaueabd sjkbfbh Yjokhdbbd Zsbeb Ajchn mbd
Alpjrbsh mh mbjrbe Dbdffrlj Bcje Mbrussbnbo. Yjokhdbbd mhnbauabd udtua
ojdhdfabtabd ajobopubd tjadha mbd prlmuash, obdbgjojd, pjobsbrbd, mbd
 phdgbobd olmbn ajrgb, tjrutbob mbnbo sjctlr pjdflnbebd pjrtbdhbd mbd hdmustry
ajrbghdbd rbaybt.

Ybmb tbeud 2850 Y]. Yupua Hsabdmbr Oumb ojdmbpbtabd pjdfebrfbbd

ZYBAB[]H mbrh kbpba prjshmjd [H btbs ajkjrebshnbd pjokhdbd hdmustry ajchn. Ybmb
wbatu ybdf sbob gufb ojdmbpbtabd pjdfebrfbbd mh mub udht usbeb ybdf mhkhdb. Ybmb
tbeud 2882 CP. Ajnubrfb Frlup kjrebshn ojdhdfabtabd prlmuash bnbt  – bnbt
bnbt ojshd
 pjrtbdhbd.

;.5.3 Yjdfebrfbbd

Kjrabt ajbdmbnbd ajrgb pjrusbebbd, sjrtb ajkjrebshnbd mbnbo

ojopjrtbebdabd `bctlr ajsjnbobtbd ajrgb mbd pjrnhdmudfbd nhdfaudfbd, kjrkbfbh
 pjdfebrfbbd tjnbe mhpjrlnje Y]. Yupua Hsabdmbr Oumb mhbdtbrbdyb sjkbfbh kjrhaut7
Zpbabrth mbrh prjshmjd [H pbmb tbdffbn 29 Mjsjokjr 2850 sjkbfbh Yjokhdb hdmustry
ajchn.

  Gubrb HH Sbyjokbrb nbplrbd tbeudbd khmbdf obdu`bcturhdf tbeud 2856.

  Gubrb H pjrusbebbd tjnbmbd khmbdf AAA sj DBM tbeud 2856.
  Yjmbdf ajelrobtbd ajsjnbobtbd ajrgb „Swlrm l` Eldlur‟ mbrh Krhthse Sb`jt y
Cludchn tbeud 2858,2883,2880,2886.
  „Yrhobdhybrtb‟ mbrh prjshmjd [H pbmb tbeud 288;, mbnbo prjstbsh 
prjstbsh  mhkhmbdf
jasplr Dld Ohfbs ;8 Latlkjr 288; mbd pjdfebrfbbd sjrupb mhpjrlnje tbeud
;992-;993.
  ]beud 2886 ojopjrlnje pjrhdfabt khru mbrh ebshn pjdhnbhbd Yrlpjr Yrlabshe
Kbpjmbn.
  ]beud 2886 ojopjrlnje pjdfebrfbbd pjrhdfabt pjrba sjkbfbh Yjokhdb
fufus ajdmbnh outu mbrh Yrjshmjd [H.
  Ybmb tbeud 2880 Y]. Yupua Hsabdmbr Oumb gufb ojdmbpbt pjdfebrfbbd
„@hvj Stbr Frbmhd‟ mhkhmbdf AAA (A3).
(A3) .
  ]beud 2880 ojopjrlnje sjkbfbh Yjokhdb alpjrbsh ojdjrhob pjdfebrfbbd
„Kbath Alpjrbsh‟.
Alpjrbsh‟.

20
 

  Yjdfebrfbbd‟Bmh Obdffbnb Arhmb‟ mhsjrbeabd lnje Yrjshmjd [H ajpbmb Y].

Yupua Hsabdmbr Oumb pbmb tbeud 2880.
  Sjrth`habt HSL 899; mhsjrbeabd lnje Ojopjrhdmbf tbdffbn ;6 Ojh 2886 mbd
sjrth`habt HSL 2=992 pbmb tbeud 2885.

26
 

KBK HHH 

Y[LSJS Y[LMZASH

Zdht prlmuash pbmb Y]. Yupua Hsabdmbr Oumb ybdf ojdflnbe kbebd kbau fbs
bnbo mbd bhr ojdgbmh pupua urjb mh Y]. Yupua Hsabdmbr Oumb mhkbfh ojdgbmh thfb
udht, ybhtu Booldhb, Zrjb mbd Zthnhtbs.

3.2 Booldhb

Yrlsjs pjokubtbd booldhb mh Y]. Yupua Hsabdmbr Oumb ojdffudbabd

tjadlnlfh Ajnnlf
tjadlnlfh  Ajnnlf Krlwd bdm
bd m [llt  (AK[)
 (AK[) mbrh Bojrhab Sjrhabt mjdfbd mjsbhd lpjrbsh
2;99 tld pjr ebrh (O]YM). Kbebd kbau ybdf mhfudbabd udtua ojoprlmuash
booldhb bmbnbe fbs bnbo, stjbo
bnbo, stjbombd
mbd umbrb.

Yrlsjs pjokubtbd booldhb tjrmhrh mbrh kjkjrbpb udht,

u dht, ybhtu 7

2.  Zdht pjrshbpbd fbs uopbd kbau.

;.  Zdht pjokubtbd fbs shdtjsb.

3.  Zdht pjourdhbd fbs shdtjsb.
=.  Zdht shdtjsb booldhb.
:.  Zdht pjdmhdfhdbd booldhb.
0.  Zdht mbur unbdf booldhb.
6.  Zdht mbur unbdf ehmrlfjd.
ehmrlfjd.  
5.  Zdht pjokbdfaht stjbo.
 stjbo.

25
 

3.2.2 Zdht Yjrshbpbd Fbs Zopbd Kbau

Fbs bnbo mbrh Y]. Jxld Olkhn mhbnhrabd aj mbnbo @ujn

mbnbo @ujn bdm @jjm
FbsAdlca Lut Mruo(02-;99-@)
Mruo(02-;99-@) udtua ojohsbeabd sjdybwb ehmrlabrkld kjrbt.
Mbrh AL Mruosjkbfhbd fbs bnbo mhfudbabd sjkbfbh kbebd kbabr mbd sjkbfhbd nbfh
sjkbfbh kbebd kbau prlsjs. Shstjo pjrshbpbd fbs uopbd kbau tjrmhrh mbrh kjkjrbpb
tbebpbd prlsjs, ybhtu pjdfehnbdfbd sun`ur, pjdfehnbdfbdojrcury, mbd pjdfehnbdfbd
CL;.  

3.2.; Shstjo Yjokubtbd Fbs Shdtjsb 

Shstjo hdh kjrtugubd udtua ojdfukbe fbs ybdf kjrbsbn mbrh shstjo

 pjrshbpbdfbs uopbd kbau ojdgbmh fbs CL, CL; mbd E; .

Fbs Shdtjsb
3.2.3 Zdht Yjourdhbd Fbs

Ybmb udht hdh CL mbd CL;   mhphsbeabd mbrh fbs shdtjsb, abrjdb CL mbd
CL;mbpbt ojrbcudh abtbnhs booldhbcldvjrtjr 
booldhb cldvjrtjr (02-29:-M).
(02-29:-M).

3.2.= Zdht Shdtjsb Booldhb 

Fbs shdtjsb ourdh mjdfbd pjrkbdmhdfbd vlnuoj E;  mbd D; sjkjsbr 3 7 2, mbd
aldsjdtrbsh DE3  sjahtbr 2,06%. Fbs shdtjsb tjrsjkut mhaloprjs sbopbh 26; af/ co; F 
mbd mhpbdbsabd sbopbh ;3; ℃mhbnhrabd aj booldhbaldvjrtjr (02-29:-M).
Booldhb aldvjrtjr mhaldmhshabd pbmb tjopjrbtur 3:9 ℃  sbopbh :99℃  mbd
tjabdbd 239 af/co; F.[jbash pjokjdtuabd booldhb bmbnbe jasltjrohs mhobd`bbtabd
sjkbfbh pjokbdfaht stjbo mh 2;3-C2/C;.

28
 

3.2.: Shstjo Yjdmhdfhdbd Booldhb

Zdtua ojokjrhabd pjdmhdfhdbd pbmb booldhb mhpjrnuabd subtu shstjo
 pjdmhdfhdbd udtua ojdfaldmjdsbshabd booldhb ybdf bmb mbnbo fbs shdtjsb, fbs
 kubdf, sjrtb fbs pbmb hdtjrstbfj  
hdtjrstbfj aloprjslr fbs shdtjsb. Shstjo pjdmhdfhdbd
mhnbauabd mbnbo thfb tbebp, ybhtu 7
2.  Ojokjrh pjdmhdfhdbd udtua ojdfaldmjdsbshabd booldhb ybdf bmb mbnbo
shdtjsb nllp.
;.  Ojokjrh pjdmhdfhdbd udtua ojdfaldmjdsbshabd booldhb ybdf bmb mbnbo
fbs kubdf.
3.  Ojdmhdfhdabd fbs pbmb hdtjrstbfj aloprjslr fbs shdtjsb.

3.2.0 Zdht Mbur Znbdf Booldhb (Booldhb [ jclvj

clvjrr y Zdht/B[Z)
Zdht hdh kjr`udfsh udtua ojdyjrbp D E3  ybdf tjrabdmudf mhmbnbo fbs kubdf
sjehdffb mhpjrlnje j`hshjdsh prlmua booldhb ybdf njkhe thdffh. Sjkbfbh kbebd ybdf
obsua aj booldhb rjclvjry bmbnbe fbs kubdf kjrtjabdbd rjdmbe ybdf kjrbsbn mbrh
booldhb njt mlwd tbda   (:2-296-@) mbd  `nuse mruo fbs cehnnjr   (:2-2;0-C) ybdf
mhcbopurabd mbd mhphsbeabd abdmudfbd booldhbdyb pbmb tjabdbd 2: af/ co; Fmbd
sueu -;0¹C.
3.2.6 Zdht Mbur Znbdf Ehmrlfjd (Ehmrlfjd [ jclvj
clvjrr y  Zdht/E[Z)
 Zdht/E[Z)
Zdht mbur unbdf ehmrlfjd ojrupbabd udht tbokbebd mh pbkrha booldhb
sjehdffb mjdfbd bmbdyb udht hdh mhebrbpabd babd mbpbt ojdbhaabd dhnbh tbokbe mbrh
fbs kubdf mh pbkrha booldhb ybdf sjnbob hdh ebdyb mhobd`bbtabd udtua fbs kbabr.
Yrhdshp ajrgb E[Z bmbnbe pjohsbebd fbs prlsjs (E; ) mbrh cbopurbd fbs kubdf
mhmbnbo ojokrbdj @hkrj Yrhso Sjpbrbtlr , udtua sjnbdgutdyb mhfudbabd ajokbnh
 pbmb prlsjs pjokubtbd booldhb.
3.2.5 Zdht Yjokbdfaht Stjbo

;9
 

Jdjrfh pbdbs ybdf mhebshnabd lnje pbdbs rjbash prlsjs, mhobo`bbtabd

 pbmb kjkjrbpb pjduabr pbdbs udtua ojobdbsabd bhr uopbdklhnjr ybdf babd
mhgbmhabd stjbo. Yjduabr pbdbs ybdf mhnbnuh bhr uopbdklhnjr bmbnbe 7
b.   [
 [j`
j`lr
lroj
ojrr Vbs
bstj
tj Ejbt
Ejbt Klh
Klhnj
njr 
r  (02-292-C).
 (02-292-C).
 k.   E
 Ehhfe Yr
Yrjjss
ssur
urjj Stjb
Stjbo
o Supj
Supjre
rejb
jbttjr  (02-29;-C).
c.   E
 E]S
]S J`
J```nujd
nujdtt Stj
Stjbo Fjdj
Fjdjrrbtlr 
btlr  (02-293-C2/C;).
m.   B
 Boo
oold
ldhhb Cldv
Cldvjr
jrtj
tjrr Stjb
Stjbo
o Fjdj
jdjrbtlr 
btlr  (02-2;3-C2/C;).
j.   K@V YrjejbtClhn  (02-2929KCK).
 (02-2929KCK).

3.; Zrjb

Yupua urjb ybdf kjrkbshs alopldjd  Dhtrlfjd

 Dhtrlfjd   (D;) ojrupbabd pjdmuaudf
utbob mbnbo hdmustrh Bkfrlkhsdhs. Dboud Yrlsjs frbdunbsh sbbt hdh ojrupbabd
bntjrdbth` nbhd mbrh hdmustrh pupua sjnbhd urjb prhnn (sjpjrth pbkrha YHO-2). Ybkrha YHO-
; ybdf sbbt hdh sjmbdf mbnbo tbebp pjrshbpbd Stbrt Zp ojrupbabd sbnbe sbtu pbkrha
 pupua ybdf bmb mh mudhb ybdf ojdfebshnabd urjb frbdun. Frbdunbsh ojrupbabd subtu
 prlsjs pjokjdtuabd/pjokjsbrbd urjb frbdun mjdfbd mhbojtjr sjahtbr ;-= oo. Bmb
 kjkjrbpb hdmustrh pupua mh mudhb ybdf ojoprlmuash urjb frbdun (kjrmbsbrabd
]JCZrjb
]JCZrjb Frbdunbthld Yrlcjss),
Yrlcjss), sjkbfbhobdb mhtudguaabd pbmb ]bkjn mhkbwbe hdh 7

]bkjn 3.2 Hdmustrh Yupua Mudhb

Abpbshtbs ]beud
 Dl. Ybkrha Nlabsh
(O]YM) Yrlmuash
2. Ohtsuh ]lbtsu Cejohcbns, Hdc Cehkb, Gbpbd ;99 286:
;. Yjtrlcejo Ntm. Abpudh, Djw =69 2853

;2
 

Wjbnbdm
3. Ohtsuh ]lbtsu Cejohcbns, Hdc
Ohtsuh Lsbab, Gbpbd 299 2853
Yhjstjrhtz,
=. SAV Yhjstjrhtz FokE 2;99 288:
Fjrobdy
Abpudh, Djw
:. Yjtrlcejo Ntm. 6:9 2886
Wjbnbdm
Yhjstjrhtz,
0. SAV Yhjstjrhtz FokE :99 2885
Fjrobdy
 Dhdfxhb Cejohcbn Vlras l`
6.  Dhdfxhb Cehdb 26=9 2888
CDYC
Y].Yupua Hsabdmbr Oumb
5. (YHO-;) Bcje, Hdmldjshb 26;: ;993
8. Nuthbdeub Frlup Hdc. (CD]HC) Shceubd, Cehdb ;999 ;999
29. Webdyh @jrthnhzjr Ynbdt Xuddbd, Cehdb 099 ;99;
Suokjr 7 ]lyl Jdfhdjjrhdf Clrplrbthld

Yjrkbdmhdfbd bdtbrb Zrjb  Yrhnn mbd Zrjb

Zrjb Frbdun mbpbt mhnhebt pbmb ]bkjn
 kbwbe hdh7 

]bkjn 3.; Yjrkbdmhdfbd Zrjb Yrhnn mbd Frbdunj

Frbdunbsh Yrhnnhdf
Crusehdf Strjdfte Yrlmua 3.9 af pjr ;,5 oo 2.9 af pjr ;,= oo
Zaurbd ; ~ = oo 4 89 % 2 ~ ;.= oo 4 8:%
@lrobnmjehmj =.: af/tld prlmua ]hmba bmb
Olhsturj 9.:9 % wt obas 9.:9 % wt obas
Khurjt 2.9% obas 2.9% obas
Kuna Mjdshty 6=9 ~ 609 af/o3  6=9 ~ 609 af/o3 

;;
 

Yrlsjs Frbdunbsh ybdf bmb mh YHO-; ojdffudbabd nhsjdsh mbrh ]lyl Jdfhdjjrhdf
Clrplrbthld (]JC), mjdfbd dbob ]JC Zrjb Frbdunbthld Yrlcjss.
Yrlcjss. Yrlsjs frbdunbsh
sjcbrb uouo tjrmhrh mbrh 3 (thfb) kbfhbd7

2.  Sjash Frbdunbsh

;.  Sjash
Sjash [jcycnj
 [jcycnj mbd
 mbd Yjdmhdfhdbd Yrlmua
3.  Sjash [jolvbn mbd [jclvjry
mbd [jclvjry Mjku
 Mjku

Bmbpud prlsjs  `nlw

 `nlw   mhbfrbo ]JC Zrjb Frbdunbthld Yrlcjss 
Yrlcjss  bmbnbe sjkbfbh
 kjrhaut7

Nbrutbd Zrjb Must Scrukkjr

Mjku Zrjb Mjku Zrjb Mjku Zrjb Mjku Zrjb

Nbrutbd Zrjb Frbdunbtlr Cllnjr Scrjjd Scrjjd Cllnjr Yrlmua 

Lvjrshzj Zdmjrshzj
Mjku Zrjb
Zmbrb Zmbrb Crusejr Zmbrb

Sjjm (Zrjb hdth)

Fbokbr 3.2 @nlw
3.2 @nlw Mhbfrbo
 Mhbfrbo Yrlsjs Frbdunbsh

;3
 

Nbrutbd Zrjb mjdfbd aldsjdtrbsh ² 85.:% mhuopbdabd aj frbdunbtlr udtua

 pjokjsbrbd [jcycnj
 pjokjsbrbd  [jcycnj pbrthajn (hdth urjb) mh mbnbo Frbdunbtlr. Sjnbdgutdyb urjb frbdun
mhajrhdfabd mbd mhmhdfhdabd. Frbdunbtlr mhlpjrbshabd pbmb tjopjrbtur 229-22:lC
mbd tjabdbd vbauo (djfbthvj
(djfbthvj prjssurj).
prjssurj). Zrjb frbdun ybdf ajnubr mbrh Frbdunbtlr
mhphsbeabd mbnbo = (jopbt) uaurbd mjdfbd ojdffudbabd Zrjb Scrjjd ybhtu uaurbd
ajchn (udmjr shzj), uaurbd prlmua ( prlmuct
 prlmuct shzj),
shzj), uaurbd kjsbr (lvjr
( lvjr shzj)
shzj) mbd
fuopbnbd (nuop
(nuop). shzj) mhmhdfhdabd aurbdf mbrh 09 lC pbmb
). Yrlmua frbdun ( prlmuct shzj)
 prlmuct cllnjr  udtua
 udtua ajoumhbd mhahrho aj stlrbfj
aj stlrbfj..
Sjojdtbrb htu udtua uaurbd ybdf prlmua kjsbr mhebdcurabd mh crusejr . Ebshn
mbrh   crusejr   mbd prlmua ybdf ajchn (udmjr
mbrh (udmjr shzj)
shzj) mhahrho ajokbnh aj frbdunbtlr
sjkbfbh urjb hdth. Sjmbdfabd urjb fuopbnbd (nuop
(nuop)) nbdfsudf mhahrho aj mhsslnvhdf pht  

udtua mhnbrutabd ajokbnh ybdf sjnbdgutdyb mhahrho ajokbnh aj prlsjs. Mjku urjb
ybdf tjrabdmudf mhmbnbo umbrb kubdfbd mbrh frbdunbtlr,  scrjjd
 scrjjd,, cllnjr  mbd
  mbd crusejr  
mhsjrbp mh must scrukkjr   ybdf ojdffudbabd nbrutbd urjb sjcbrb kjrnbwbdbd brbe
(cludtjr currjdt ) udtua ojdfurbdfh plnush lnje mjku urjb mbd booldhb. Mjku urjb
 bmbnbe aurbdf mbrh 39 of/Do3.
ybdf ajnubr mbrh must scrukkjr  bmbnbe

3.;.2 Ajudtudfbd Yrlsjs Frbdunbsh

Ajudtudfbd mbrh prlsjs frbdunbsh bmbnbe7

2.  J``hshjdsh Jdjrfh

b.  ]hmba pjrnu ojobopbtabd umbrb, udtua umbrb spluthdf mh frbdunbtlr mbd
babd ojdfurbdfh aldsuosh  plwjr , umbrb spluthdf mh suppny 
 suppny  mjdfbd
ojdffudbabd knlwjr  mbd
 mbd aldmhsh vbauo mh Frbdunbtlr
 k.  Shraunbsh
Shraunbsh   sjjm   pbmb tjopjrbtur thdffh (~89 lC) mbpbt ojohdhobnhsbsh
ajkutuebd umbrb pjdmhdfhd mbd pjrphdmbebd pbdbs mbnbo prlsjs

;=
 

c.  ]hdffh Zdffud ybdf lpthobn mbpbt ojohdhobnhsbsh ajehnbdfbd tjabdbd

( prjssurj
 prjssurj mrlp)
mrlp) mh Frbdunbtlr
m.   Mjshfd must scrukkjr   ybdf udha babd ojdfurbdfh aldsuosh  plwjr Hdmucj
 @bd   Ajkutuebd Stjbo
 @bd Stjbo   mbd  Ylwjr   pbmb prlsjs Frbdunbsh bmbnbe sjkbfbh
 kjrhaut 7
Stjbo ? 9 ~ 9.93 O]/O] urjb prlmua
Ylwjr ? ;3 ~ ;: aVe/O] urjb prlmua
;.  Aubnhtbs Yrlmua ybdf Kbha
b.  Yjdmhdfhdbd urjb frbdun ybdf cjpbt mh frbdunbtlr mjdfbd ohdhouo rjshmjdcj
thoj babd ojdfurbdfh pjokjdtuabd khurjt
 k.  J`hshjdsh pjdfjrhdfbd mh frbdunbtlr ojdfurbdfh abdmudfbd bhr (olhsturj
(olhsturj)) mbd

ojdbhaabd ebrmdjss
ebrmdjss (ajajrbsbd)
 (ajajrbsbd) prlmua
c.  Alokhdbsh mbrh Zdffud Spluthdf   mbd @nuhmhsbsh ojdfebshnabd urjb frbdun
ybdf kunbt mbd sjrbfbo
3.  [bobe Nhdfaudfbd
b.  Ajcjpbtbd umbrb udffud  spluthdf   ybdf lpthobn mbpbt ojohdhobnhsbsh
 pjokjdtuabd mjku mh Frbdunbtlr
 k.   Mjshfd Must Scrukkjr   ybdf udha ojdfebshnabd mjku urjb aurbdf mbrh 39
of/Do3 

3.;.; @hnlsl`h Yrlsjs Frbdun

Ybmb Fbokbr ; mhtudguaabd 

mhtudguaabd   sajtce 
sajtce  Frbdunbtlr ybdf tjrmhrh mbrh udffud
 spluthdf mbd `nuhmhsbsh pbmb  pjr`lrbtjm pnbtj,
pnbtj,  sprby dlzznj 
dlzznj  mbd obdh`lnm muct  udtua
  udtua
umbrb pjdmhdfhd, spluthdf 
pjdmhdfhd,  spluthdf   mbd `nuhmhsbsh.
`nuhmhsbsh. ]hbp udffud spluthdf 
udffud  spluthdf  ojopudybh
  ojopudybh 2 (sbtu)
 sprby dlzznj.
dlzznj. Zrjb frbdun rjcycnj mhpjrkjsbr ojnbnuh udffud spluthdf mbd udffud
`nuhmhsbsh.Nbrutbd urjb mjdfbd aldsjdtrbsh 48:% mhsjoprltabd aj udffud spluthdf
ojnbnuh sprby
ojnbnuh  sprby dlzznj.
dlzznj.

;:
 

Nbgu pjrtuokuebd pbrthajn mh Frbdunbtlr ojdurut  Audhh  

 Audhh mbd
 Njvjdsphjn ojrupbabd
ojrupbabd `udfsh mbrh nbgu uopbd nbrutbd urjb, kjsbr pbmbtbd, mhbojtjr
 pbrthajn mbd mhstrhkush uaurbd rjcycnj
rjcycnj   pbrthajn. Eukudfbd tjrsjkut sjcbrb jophrhs
mhdybtbabd mjdfbd pjrsbobbd sjkbfbh kjrhaut7

[ ? ` @,w,m p,Yl 

Mhobdb7

[ ? Nbgu
Nbgu Yjrtuokuebd Ybrthajn

@ ? Nbgu Zopbd Nbrutbd Zrjb

w ? Kjrbt Ybmbtbd Ybmb Zdffud

Zdffud Spluthdf  

m p ? Mhbojtjr pbrthajn

Yl ? Mhstrhkush uaurbd mbrh rjcycnj

rjcycnj pbrthajn
 pbrthajn

Fudb ojokjdtua pjrtuokuebd pbrthajn urjb mh mbnbo Frbdunbtlr,

Frbdunbtlr, tjrmbpbt
tjrmbpbt 3
(thfb) olmj pjokjsbrbd uaurbd pbrthajn ybdf bdtbrb nbhd7

2.  Yjduopuabd (bfnlojrhsbsh

(bfnlojrhsbsh),
), ybhtu pjdjopjnbd kjkjrbpb pbrthajn mjdfbd pbrthajn
nbhddyb lnje nbrutbd urjb sjkbfbh pjdfhabt. Yjduopuabd sjehdffb ojdhokunabd
 prlmua ybdf elolfjd.
;.  Yjnbphsbd (nbyjrhdf 
(nbyjrhdf ),
), ybhtu pjrtuokuebd lnje pjdbokbebd nbphsbd sjcbrb kjrturut-
turut mh sjahtbr hdth pbrthajn. Yjnbphsbd cbrb hdh khbsb mhsjkut mjdfbd Ldhld Sahd.
Sahd.
Mbnbo prlsjs pjnbphsbd tjrsjkut, tjrgbmh nbphsbd ybdf bfba tjkbn mbrh nbrutbd urjb
;0
 

mjdfbd gbrba wbatu ybdf tjtbp sjehdffb tjrgbmh pjokjaubd bdtbrb obshdf-obshdf
nbphsbd
3.  Yjrtuokuebd (bccrjbthld
(bccrjbthld),
), ybhtu pjrtuokuebd pbrthajn mjdfbd pjdfubpbd bhr
ybdf tjrabdmudf mhmbnbo nbrutbd urjb sjcbrb tjrus ojdjrus mbd pbmb sbbt ybdf
sbob tjrgbmh pjokjaubd mbrh sjguonbe nbrutbd urjb aj pbrthajn hdth urjb ( sjjm 
( sjjm )

Zdffud @nuhmhsbsh Frbdunbtlr bmbnbe subtu cbrb ybdf ojdfbdmbnabd

 pjrtuokuebd udtua pjokjdtuabd pbrthajn urjb ybdf njkhe kjsbr. Ebn hdh kjrbrth
sjnbob kjrbmb mh mbjrbe frbdunbsh, sjthbp hdth urjb sjcbrb kjrunbdf-unbdf tjrsjoprlt
lnje pbrthajn nbrutbd urjb. Lnje abrjdb htu pbrthajn tuokue sjcbrb kjrtbebp mbd
ojokjdtua uaurbd ybdf sbob, kjrsbobbd mjdfbd tjrgbmhdyb pjdfubpbd bhr mbrh

nbrutbd.

;6
 

Hdmucj @bd

SS 39=, ;99 oo
Sprby Dlzznj Mjohstjr Btbs

SS 39=, 299 oo
Mjohstjr Kbwbe

Sprby Dlzznj
Sprby Dlzznj

Ybcajm Kjm
Yrlsjs Aldmjdsbt ;.9 o (]ypj ]Y [hdf)

Zmbrb + Mjku Zrjb

Ylopb Shraunbsh

Nbrutbd Zrjb
aj Mhsslnvhdf Yht
(0;-@B-092)
[jcycnj Frbdunj
Hdnjt

2
: Frbdun Lutnjt
3

Nbrutbd Zrjb
85.:%
; ; ;
Zmbrb @nuhmhsbsh ;
Zmbrb Spluthdf = =

2 Zdffud Spluthdf
; Yjr`lrbtjm Ynbtj
3 Sprby Dlzznj
=  Bhr Ejbmjr
: Zdffud @nuhmhsbsh
 

Fbokbr 3.; ]JC Zrjb Frbdunbthld Yrlsjs

Zdffud  spluthdf   ojokubt urjb frbdun ybdf kunbt mbd sjrbfbo. Zmbrb
 spluthdf   mbd `nuhmhsbsh kuabd ebdyb ojdfehnbdfabd pbdbs slnhmh`habsh tbph gufb
ojdfurbdfh abmbr bhr (jvbplrbsh) ybdf tjrabdmudf mbrh nbrutbd urjb mbd urjb frbdun.
Zrjb frbdun ajnubr frbdunbtlr ojopudybh abmbr bhr (olhsturj
( olhsturj)) sjahtbr 9.39% kjrbt.
Yjdfubpbd bhr (jvbplrbsh) mh Frbdunbtlr ojrupbabd `udfsh mbrh abdmudfbd bhr urjb

;5
 

frbdun, ajtjkbnbd nbphsbd urjb frbdun, tltbn nubs pjrouabbd frbdun mbd rjnbthvj
euoumhtymbd
euoumhtymbd mhdybtbabd mjdfbd pjrsbobbd 7

O ? ` Ct,S,E 

Mhobdb7

O ? Abdmudfbd bhr urjb frbdun

Ct ? Ajtjkbnbd nbphsbd (clbtjm ) urjb frbdun

S ? ]ltbn nubs pjrouabbd frbdun

E ? [jnbthvj Euohmhty

Ylnush umbrb ybdf mhbahkbtabd lnje mjku urjb mbd booldhb mbpbt mhaurbdfh
mjdfbd bmbdyb  Must Scrukkjr   pbmb kbfhbd btbs mbrh Frbdunbtlr. Sjcbrb tjadhs mbd
jaldlohs Must
jaldlohs  Must Scrukkjr mhtjrbpabd mjdfbd pjrthokbdfbd7

2.  Mjku urjb ojdfbdmudf pbrthajn-pbrthajn ebnus mbpbt mhsjrbp mjdfbd kbha
;.  [jdmbedyb ajehnbdfbd tjabdbd mh Must
mh Must Scrukkjr  babd
 babd ojdfejobt khbyb
3.  Khbyb pjobsbdfbd mbd pjrbdcbdfbd njkhe sjmjrebdb mbd `njashkjn

]JC tjnbe ojdfjokbdfabd mjsbhd  Must Scrukkjr   mjdfbd tugubd

ojdmbpbtabd J`jshjdsh Yjdbdfabpbd Mjku ( Must Clnnjcthld J``hchjdcy)
J``hchjdcy) mbd khbyb
 pjobsbdfbd ybdf ourbe. Mjdfbd pjdjrbpbd  Ybcajm Kjm typj must scrukkjr   (]Y

;8
 

[hdf) babd mhmbpbt j`hshjdsh pjdbdfabpbd mjku mbd khbyb pjobsbdfbd ybdf ourbe.
Sjcbrb uouo J`hshjdsh Yjdbdfabpbd Mjku (J) mh  Must Scrukkjr   mbpbt mhdybtbabd
sjkbfbh `udfh mbrh7

J ? ` a,,e,N 

Mhobdb7

a ? Ybcahdf 
? Ybcahdf  j`hshjdsh
 j`hshjdsh

 ? Must Clnnjcthld J``hshjdsh mbrh Sprbyjm Vbtjr  

e ? ]hdffh Ybcahdf 
]hdffh Ybcahdf  j`jath`
 j`jath`

N ? Nhquhm
? Nhquhm Nlbm  

Yjrsbobbd mhbtbs ojdcjrohdabd eukufbd bdtbrb J mbd vbrhbknj nbhddyb sjrtb

 pbrbojtjr ybdf mhajokbdfabd lnje ]JC udtua ojrbdcbdf  Must Scrukkjr   ybdf
`njashkjn.

3.3 Zdht Zthnhty  HH

 HH

Zdht Zthnhty ojrupbabd udht pjdudgbdf kbfh udht-udht ybdf nbhd mbnbo subtu
 pbkrha btbu sbrbdb pjdudgbdf udtua ojdgbnbdabd subtu pbkrha mbrh tbebp bwbn sbopbh
 prlmua baehr.

39
 

Ybmb Y]. Yupua Hsabdmbr Oumb , Zdht Zthnhty ojnhputh7

b.   BrjbVbtjr Hdtbaj @bchnhty 

@bchnhty 
 k.  Zdht Yjdflnbebd Bhr
c.  Zdht Yjokbdfaht Stjbo
Stjbo  
m.  Zdht Yjokbdfaht Nhstrha
j.  Zdht Zmbrb Hdstruojdt / Zmbrb Ybkrha
`.  Zdht Fbs Obtjrhdf
Fbs Obtjrhdf Stbthld 
Stbthld 
f.  Zdht Yjdflnbebd Bhr Kubdfbd

3.3.2 Brjb Vbt

Vbtj
jr H dt
dtb
baj @
@bbchnh ty  

Ybmb sbbt pbkrha kjrlpjrbsh, udtua ojnbybdh ajkutuebd bhr mhsjnurue pbkrha,
 pjrabdtlrbd mbd pjruobebd Y]. Yupua
Yu pua Hsabdmbr Oumb mhbokhn mbrh sudfbh Yjusbdfbd
ybdf gbrbadyb sjahtbr ;: ao mbrh nlabsh pbkrha. Nubs Mbjrbe Bnhrbd Sudfbh
Yjusbdfbd bmbnbe ;.;09 ao;.

Bhr hdh mhplopb mjdfbd nbgu bhr dlrobndyb sjahtbr 699-599 tld/gbo pbmb
tjabdbd ohdhouo ; af/co;F. Ybmb `bshnhtbs wbtjr hdtbaj 
hdtbaj  tjrmbpbt 3 kube plopb,
mhobdb sjthbp plopb ojohnhah abpbshtbs 2;:9 tld/gbo.

3.3.; Zdht Yjdflnbebd Bhr

Ajkutuebd bhr mh mbnbo pbkrha mhpjrnuabd udtua kbebd kbau prlsjs ybhtu
mbnbo kjdtua  `hntjr wbtjr   mbd mjohd wbtjr   btbu  plnhse wbtjr , mhsbophdf htu
mhprlmuash punb pltbknj
punb pltbknj wbtjr  sjkbfbh
 sjkbfbh bhr ohduo.  

3.3.3 Zdht Yjokbdfaht Stjbo

Ybmb Zdht Zthnhty tjrmbpbt sbtu suokjr pjokbdfaht stjbo ybdf mhfudbabd
udtua ajkutuebd lpjrbsh, ybhtu  pbcabfj klhnjr . Bhr mbrh  plnhse wbtjr tbda  

32
 

mhobsuaabd aj mbnbo mjbjrbtlr udtua ojdfehnbdfabd fbs CL ;  mbd L;  ybdf

ojdyjkbkabd alrlsh pbmb phpb-phpb. Mh mjbjrbtlr gufb mhhdgjashabd eymrbzhdj
eymrbzhdj (D
 (D;E=)
udtua ojdfhabt fbs L;  ybdf tjrmbpbt mbnbo bhr. Ybmb lutnjt mjbjrbtlr mhhdgjashabd
booldhb ybdf kj`udfsh udtua ojdbhaabd pE mbrh klhnjr `jjm wbtjr .

3.3.= Zdht Yjokbdfaht Nhstrha

Zdtua ojojdueh ajkutuebd nhstrha, pbkrha Y]. Yupua Hsabdmbr Oumb

ojd suppny nhstrha mbrh kjkjrbpb fjdjrbtlr sjkbfbh suokjr tjdbfb pjokbdfaht

nhstrha ybdf mbpbt mhanbsh`habshabd sjkbfbh kjrhaut7 

2.   Obhd Fjdjrbtlr  1

 1 mjdfbd Mbyb 7 ;9 OV mbd ]jfbdfbd 7 23.5 AP
;.   Jojrfjdcy Fjdjrbtlr  1
 1 mjdfbd Mbyb 7 6:9 AV mbd ]jfbdfbd 7 =59P
3.  Zdhdtjruptjm Ylwjr suppny 
suppny  ( ZYS ) mjdfbd Mbyb 7 59 APB mbd tjfbdfbd 7
229P

3.3.: Zdht Zmbrb Hdstruojdt/Zmbrb Ybkrha

Ajkutuebd pbkrha sbbt bwbn pbkrha mhlpjrbshabd mjdfbd aloprjslr umbrb,

sjtjnbe pbkrha dlrobn kjrlpjrbsh umbrb mhbokhn mbrh aloprjslr umbrb booldhb
mjdfbd tjabdbd 3: af/co;F.Zmbrb hdh obshe kjnuo ajrhdf btbu ourdh obab
mhajrhdfabd pbmb mryjr   udtua ojdfehnbdfabd E;L dyb mjdfbd ojdffudbabd  shnhcb
 Bnuohdb Fjn  (shnhcbfjn).
 (shnhcbfjn).

@udfsh umbrb hdstruojdt bmbnbe ojdffjrbaabd  pdjuobthc cldtrln vbnvj,

vbnvj,
 purfhdf   mh klhnjr,  @nusehdf   mh turkhd. @udfsh umbrb pbkrha, bdtbrb nbhd  @nusehdf  
 gbrhdfbd phpb, Ohxhdf 
phpb, Ohxhdf  tbdfah
 tbdfah ahohb, pjdfbdtldfbd urjb, pjokbabrbd mh kurdhdf pht .

3;
 

3.3.0 Zdht Fbs O

 Obbtjrh df Stb
Stbtthld 

 `nlw   9  –   6:.999 Do3/er

Fbs bnbo ybdf kjrbsbn mbrh nbmbdf Brud mjdfbd  `nlw
mjdfbd tjabdbd ;5,2 af/co3F mbd sueu ² ;0 9C obsua aj mbnbo adlca lut   mruo
udtua mhphsbeabd ehmrlabrkld kjrbt mjdfbd fbs rhdfbd. Ehmrlabrkld kjrbt ajnubr mbrh
 kbfhbd kbwbe mbd fbs rhdfbd ajnubr mbrh kbfhbd btbs mbd sjnbdgutdyb mhbnhrabd aj
 pbkrha Booldhb
 pbkrha Booldhb mbd uthnhty (udtua
uthnhty (udtua fbs turkhd btbu klhnjr).

3.3.6 Zdht Yjdflnbebd Bhr Kubdfbd

Zdtua ojdfehdmbrh pjdcjobrbd tjrebmbp nhdfaudfbd, obab kubdfbd mbrh

 prlsjs prlmuash mhlnbe tjrnjkhe mbeunu sjkjnuo mhkubdf. Zdht pjdbopudfbd bhr
nhokbe hdh tjrmhrh mbrh wbstj wbtjr pldm   (VVY) mbd Alnbo Yjdbopudfbd mbd
Yjdfjdmbnhbd Nhokbe (AYYN).

33
 

KBK HP

MBSB[ ]JL[H

=.2 ZYS (Zdh dtj

dtjrr r up
upthknj
thknj Ylw
Ylwj
jr Sup
Su ppny )

ZYS bmbnbe pjrbnbtbd nhstrha ybdf kjr`udfsh udtua ojokjrh mbyb sjojdtbrb
ajthab mbyb utbob mbrh gbrhdfbd pbmbo,mbyb sjojdtbrb hdh kjrsuokjr mbrh mbyb MC
ybdf mhshopbd pbmb kbtjrbh cebrfjr. ZYS

ZYS (Zdhdtjrrupthknj
(Zdhdtjrrupthknj Ylwjr Suppny)
Suppny) bmbnbe subtu bnbt ybdf kjr`udfsh
sjkbfbh ku``jr bdtbrb plwjr
bdtbrb plwjr suppny 
suppny  mjdfbd pjrbnbtbd jnjatrldha ybdf ahtb fudbabd
sjpjrth aloputjr, prhdtjr, olmjo, msk. Khnb bmb fbdffubd, btbu mjdfbd abtb nbhd
supnbh mbyb tjrputus, obab ZYS babd sjfjrb kjajrgb mbnbo wbatu sjcjpbt oudfahd
sjehdffb pjrbnbtbd jnjatrldha ybdf ahtb ohnhah thmba ojdfbnboh ajrusbabd. Mbnbo ebn
hdh kjr`udfsh sjkbfbh suppny mbyb kbru (kbcaup mbrh suppny mbyb utbob).

Sjrhdf tjrgbmh suppny
tjrgbmh suppny  mbyb mbrh YND ybdf tjrputus-putus obab
ojdfbahkbtabd ojduruddyb aubnhtbs suppny
aubnhtbs suppny  mbyb mbrh YND htu sjdmhrh,
 pbmbebn suppny
 pbmbebn  suppny  mbyb tjrsjkut sbdfbt kjrpjdfbrue
k jrpjdfbrue tjrebmbp ajnbdfsudfbd ehmup
 pjrbnbtbd jnjatrldha ybdf mhsupnbhdyb. Kjkjrbpb ebn utbob ybdf ojdyjkbkabd
ojduruddyb aubnhtbs suppny
aubnhtbs suppny mbyb
 mbyb bdtbrb nbhd 7

2. ]jfbdfbd njkhe bahkbt pjthr. ]jfbdfbd njkhe bahkbt pjthr khbsbdyb tjrgbmh
mbnbo wbatu kjkjrbpb oharl mjtha. ]jfbdfbd njkhe hdh khbsbdyb mbpbt
ojrusba pjrbdfabt ajrbs (ebrmwbrj
(ebrmwbrj)) mbrh pjrbnbtbd jnjatrldha ybdf
mhajdbhdyb;. ]jfbdfbd njkhe bahkbt
bahkb t swhtce. Khbsbdyb tjrgbmh bahkbt
ojshd nhstrha mjdfbd mbyb ybdf kjsbr mhputus mbrh suppny.
3. ]jfbdfbd ajmhp sjsbbt bahkbt pjrbnbtbd nhstrha kjrmbyb kjsbr kbru
mhdybnbabd. ]jfbdfbd ajmhp hdh mbpbt ojdyjkbkabd trluknj pbmb kjkbd,
sbnbe pjokbcbbd pbmb shstjo btbu ajrusbabd pbmb shstjo tjrsjkut.

=. ]jfbdfbd aurbdf, bahkbt YND thmba obopu ojnbybdh kjkbd pudcba. Ebn
hdh ojdfbahkbtabd pjrbnbtbd ahtb mhcbtu mjdfbd tjfbdfbd njkhe rjdmbe
mbrh rbthdfdyb. Ebn hdh sbdfbt kjrkbebyb kbfh pjrbnbtbd ahtb sbdfbt
sjdshth` tjrebmbp pjrukbebd tjfbdfbd.

:. Knbca-Lut . ]jfbdfbd mbrh YND tjrputus.

3=
 

=.; Alopldjd ZYS

Mbnbo ZYS htu sjdmhrh tjrmbpbt kjkjrbpb alopldjd pjdyusuddyb, mhobdb

sjthbp alopldjd tjrsjkut ojopudybh `udfsh ybdf kjrkjmb-kjmb. Alopldjd
 pjdyusud utbob mbrh shstjo ZYS tjrsjkut bdtbrb nbhd 7

b) Kbttjry 

Sjkbfbh pjdyhopbd jdjrfh nhstrha mhobdb prlsjsdyb ojnbnuh rjbash

ahohbwh (jnjatrl-ahohb).kbtjrbh hdh pbmb uouodyb obopu ojdgbmh suokjr
tjfbdfbd cbmbdfbd obashobn sjnbob 39 ojdht pbmb cloputjr, mbd pbmb
hdmustry kbtjrbh obopu ojdgbmh suokjr tjfbdfbd sjnbob kjkjrbpb ebrh.

k) [jcth`hjr 

Kjr`udfsh udtua ojdfukbe tjfbdfbd BC ojdgbmh MC mbrh suppny mbyb

udtua ojdfhsh kbttjry.

c) Hdvjrtjr 

Kjr`udfsh udtua ojdfukbe tjfbdfbd MC ojdgbmh BC aj pjrbnbtbd ybdf

mhnhdmudfh lnje ZYS. Ebn hdh mhnbauabd pbmb sbbt kbtjrbh pbmb ZYS mhfudbabd
udtua ojokjr tjfbdfbd aj kjkbd.

=.3 Gjdhs-gjdhs ZYS kjrmbsbrabd cbrb ajrgbdyb

2. L``-Nhdj ZYS 
Gjdhs ZYS hdh ojohnhah chrh mhobdb swhtce ybdf tjrmbpbt pbmb
rbdfabhbddyb pbmb ajbmbbd khbsb ojdfeukudfabd bdtbrb suppny tjfbdfbd
utbob mjdfbd kjkbd (pjrbnbtbd) mh obdb pbmb sbbt ybdf sbob kbttjry mh-
cebrfj   lnje rjcth`hjr mbd hdvjtjr mbnbo ajbmbbd stbdm-ky , pbmb sbbt suppny
cebrfj
tjfbdfbd utbob tjrfbdffu obab swhtce mheukudfabd mjdfbd hdvjrtjr udtua
ojdyupnbh kjkbd. ZYS gjdhs hdh ojrupbabd ZYS pbnhdf ourbe mhbdtbrb gjdhs
ZYS ybdf nbhd, abrjdb alopldjd rjcth`hjr mbd hdvjrtjr ojohnhah rbdfabhbd
thmba tjrnbnu alopnjas.

3:
 

Ajnjobebd mbrh gjdhs hdh bmbnbe tjrmbpbt mjnby wbatu pbmb sbbt
 pjrphdmbebd swhtce sjehdffb mbpbt ojopjdfbrueh tjfbdfbd ybdf bmb pbmb
 kjkbd, obab pjrnu bmbdyb shdarldhsbsh bdtbrb tjfbdfbd hdvjrtjr mbd suppny
utbob.

;. Ld-Nhdj ZYS 

Gjdhs ZYS hdh ojohnhah chrh mhobdb swhtce pbmb ajbmbbd khbsb
ojdfeukudfabd suppny tjfbdfbd utbob mjdfbd rjcth`hjr ybdf ojdfhsh
 kbttjry mbd ojdyupnbh hdvjrtjr mhobdb hdvjrtjr gufb ojdyupnbh kjkbd sjcbrb
aldthdyu. Ybmb sbbt suppny tjfbdfbd utbob tjrfbdffu obab kjkbd mhsuppnsy
lnje kbttjry ojnbnuh hdvjrtjr sjmbdfabd plshsh swhtce thmba kjrukbe, plshsh
swhtce kjrukbe ghab hdvjrtjr ojdfbnboh ajrusbabd sjehdffb kjkbd nbdfsudf
mhsuppny lnje suppny tjfbdfbd utbob. Gjdhs hdh njkhe obebn mbrhpbmb ybdf
 pjrtbob abrjdb hdvjrtjrdyb ebrus kbha.

Sjmbdfabd ajnjobebddyb bmbnbe pbmb hdvjrtjr abrjdb ghab hdvjrtjr

 kjrlpjrbsh sjcbrb tjrus ojdjrus obab thmba ojdutup ajoudfahdbd babd
ojopjrpjdmja uour mbrh hdvjrtjr htu sjdmhrh.

3. Nhdj Hdtjrbcthvj ZYS 

Ybmb gjdhs hdh, ZYS ojdffudbabd shshtjo kh-mhrjcthldbn hdvjrtjr

hdvjrtjr sjehdffb
 kbttjry mh-cebrfj
mh-cebrfj  lnje hdvjrtjr kh-mhrjcthldbn, mhobdb hdvjrtjr sjnbnu
tjreukudf mjdfbd kjkbd mbd suppny tjfbdfbd utbob sjcbrb pbrbnjn sjmbdfabd
swhtce tjrnjtba pbmb sbnurbd utbob thmba tjreukudf nbdfsudf mjdfbd kjkbd.
Ybmb sbbt suppny tjfbdfbd utbob tjrfbdffu obab swhtce mhnjpbs mbd hdvjrtjr
ojdcbtu kjkbd tbdpb tjrputus. Gjdhs hdh gufb ojojrnuabd shshtjo aldtrln ybdf
alopnjas, abrjdb hdvjrtjrdyb kjajrgb sjcbrb kh-mhrjcthldbn .

30
 

KBK P

YJOKBEBSBD

:.2 Struatur Zdhdtrupthknj Ylwjr Suppny 03-ZYS-3:2

ZYS 03-ZYS-3:2 ]J[MH[H MB[H KJKJ[BYB ZDH] YJ[BNB]BD 7

2.  ZDH] [JC]H@HJ[

Sjkbfbh bnbt prlsjs ojnbnuh hdput ]2 aj [jcth`hjr ybdf ojdfukbe Brus
Klnba Kbnha (BC) ojdgbmh brus sjbrbe (MC), ybdf kjr`udfsh
kj r`udfsh sjkbfbh 7

b.  Cebrfj Kbttjry.

]jfbdfbd mbnbo MC Plnt mjcldtrln mjdfbd kjkjrbpb rjfunbtlr 7
  [jfunbtlr ]jfbdfbd ybdf kjrtugubd bfbr tjfbdfbd MC ybdf
mhebshnabd sjnbnu stbkhn.
  Kjsbrdyb tjfbdfbd lutput [jcth`hjr hdh, sbdfbt kjrfbdtudf mbrh
Shfd Obdu`bcturj ZYS tjrsjkut.
  [jfunbtlr Brus kjrtugubd bfbr brus ybdf obsua aj kbttjry
mbpbt mjcldtrln btbu mh kbtbsh mjdfbd Currjdt Nhohttjr Cldtrln
sjsubh sjtthdf.
 k.  Suppny Ylwjr MC aj Hdvjrtjr
Kjsbrdyb tjfbdfbd MC, sjnbnu sbob mjdfbd tjfbdfbd mbrh lutput
rjcth`hjr btbu tjfbdfbd kbttjry.

Ybmb kjkjrbpb obcbo ZYS tjrmbpbt kjkjrbpb dhnbh kjsbrbd tjfbdfbd

mbrh [jcth`hjr, ybhtu 7

b.   Dhnbh @nlbthdf ybdf sjnbnu mhpbabh pbmb lpjrbsh rjcth`hjr sjcbrb
cldthdu.
 k.   Dhnbh Cebrfhdf/Kllst udtua
ud tua cebrfj kbttjry pbmb ebrfb obashouo
mjdfbd wbatu tjrtjdtu sbgb, bdtbrb 5 s/m 20 gbo.
c.   Dhnbh Dlohdbn ebdyb mhpbabh pbmb pjrehtudfbd udtua ojdjdtuabd
 kjrbpb kbdyba guonbe cjnn kbttjry ybdf babd mhpbabh.

Aeusus udtua ZYS ybdf sumbe ojobabh Kbttjry Ajrhdf (Obhdtjdbdcj

@rjj), mhsbrbdabd bfbr sjtthdf Dhnbh @nlbthdf mhsbobabd mjdfbd dhnbh
cebrfhdf.

36
 

2.2 Ylwjr [jcth`hjr ]eyrhstlr Chrcuht 3 Yebsj

Ybmb ZYS fjdjrbsh nbob mbd ybdf kbru, obshe bmb ybdf ojdffudbabd
Ylwjr ]eyrhstlr btbu SC[ (Shnhcld Cldtrln [jcth`hjr) sjpjrth pbmb fbokbr
=.

Fbokbr :.2. Ylwjr [jcth`hjr ]eyrystlr Chrcuht 3 Yebsj

Y ebsj

35
 

2.; Ylwjr [jcth`hjr HFK] Chrcuht 3 Yebsj

Ybmb ZYS Fjdjrbsh tjrkbru, sumbe bmb ybdf ojounbh ojdffudbabd plwjr
HFK] (Hslnbtjm Fbtj Khplnbr ]rbdshstlr) sjpjrth fbokbr :.

Fbokbr :.; Ylwjr [jcth`hjr HFK] Chrcuht 3 Yebsj

;.  Zdht Kbttjry Kbda

Sjkbfbh udht udtua ojdyhopbd jdjrfy mbrh lutput rjcth`hjr, ybdf dbdthdyb
babd mhpbabh sjkbfbh Kbca Zp Ylwjr khnb ajehnbdfbd Ylwjr Obhd Hdput
ZYS. Kbttjrbh ybdf mh fudbabd pbmb ZYS-3:2 ojdffudbabd kbttjry kbsbe
 kjrojra @HBOO mbd udtua kbttjry cebrfj ojdffudbabd kbttjry kbsbe
mjdfbd ojra DSK.

Kbdybadyb Cjnn mbd Abpbshtbs mbrh udht kbttjry hdh, tjrfbdtudf mbrh 7

b.  Kjsbrdyb tjfbdfbd kbttjry sbob mjdfbd kjsbrdyb tjfbdfbd lutput

cebrfjr, sjsubh mjdfbd Shfd Obdu`bcturj mbrh ZYS tjrsjkut.
 k.  ]jfbdfbd pjr-cjnn kbttjry, babd ojdjdtuabd guonbe cjnn kbttjry ybdf
mhkutueabd.
c.  Abpbshtbs kbttjry mbnbo Bopjrj Elurs (BE), mhtjdtuabd kjrmbsbrabd
 pjrehtudfbd7
Ajobopubd kbttjry ojdf kbca-up kjkbd mjdfbd ZYS sjnbob ¿ gbo
mjdfbd kjkbd pjdue.

38
 

@batlr `bctlr nbhd ybdf mbpbt ojopjdfbrueh uour kbttjry 7

b.  ]jopjrbturj [ubdf Kbttjry sjkbhadyb mhsbrbdabd bfbr > ;; l C,

mhtbokbe mjdfbd `nlw umbrb ajnubr.
 k.  Clddjcthld Supplrt Ynbtj mh ajpbnb kbttjry, mbrh kbttjry cjnn aj kbttjry
cjnn nbhddyb mbnbo aldmhsh ybdf ajdcbdf.
c.  Ybmb aldmhsh cebrfhdf, brus aj kbttjry gbdfbd tjrnbopbu kjsbr,
hmjbndyb ebdyb 29 bopjrj sbgb, mjdfbd wbatu ybdf cuaup nbob (5 s/m
20 gbo).
m.  Ajpbnb kbttjry mbd clddjcthlddyb ebrus mh lnjs tjrnjhe mbeunu mjdfbd
ohdyba frhzz bfbr tjrehdmbr mbrh sh`bt alrlsh`/gbourbd mbd tjtbp
aldmhsh kjrshe.
j.  Zdtua udht ybdf ojobabh kbttjry kbsbe (mjdfbd jnjctrlnyt), njvjn
cbrbdyb gbdfbd sbopbh mhkbwbe fbrhs ohdhouo.

3.  Zdht Hdvjrtjr

3.2 Ylwjr Hdvjrtjr Krhmfj Chrcuht.

Sjkbfbh bnbt udtua ojdfukbe brus sjbrbe btbu MC ojdgbmh brus klnba
 kbnha btbu BC

3.;  Hdvjrtjr Cldtrln

Zdtua ojdfldtrln kjsbrdyb Jdjrfh ybdf babd mh trbds`lrobshabd aj

 prhojr
(YVO),trb`l
ybdf]; mjdfbd mjdfbd
mh cldtrln ojdffudbabd tjadha
Pbnvj Nllp Yunsb(Plntbfj
Cldtrln Vhmte Olmunbthld
[jfunbtlr)
mbd Sydcerldhzhdf Yebsb Ky Ybss, sjehdffb tjfbdfbd lutput hdvjrtjr pbmb
sjcudmbhr trb`l ]; sjkjsbr BC 229 Plnt mjdfbd `rjaujdsh :9 Ez ² 9.: Ez,
ybdf sumbe kjrkjdtua shduslhmb sjnbnu stbkhn mbd sjnbnu sj-pebsb mjdfbd
 pebsb plwjr ky pbss.

3.3  YVO Cldtrln Yrlsjs

Kjsbrdyb jdjrfy ybdf babd mhtrbds`lrobshabd aj prhojr trb`l

];, sbdfbt tjrfbdtudf mjdfbd njkbrdyb punsb ybdf mhprlsjs lnje
cldtrln YVO.

=9
 

=.  Zdht Ylwjr Ky Ybss

Sjkbfbh `bshnhtbs udtua plwjr rjsjrvj btbu plwjr cbmbdfbd mbrh plwjr
lutput hdvjrtjr. Mhsbrbdabd, bfbr suokjr kus plwjr ky pbss hdh thmba sbob
mjdfbd suokjr kus plwjr obhd, mjdfbd tugubd udtua pjajrgbbd
obhdtjdbdcj btbu mbpbt tjrehdmbr mbrh fbdffubd suokjr kus plwjr
tjrsjkut.

Zdtua Lutput ZYS 229 vlnt @rjqujdcy :9 Ez, obab tjfbdfbd plwjr ky
 pbss pbmb ththa sydcerld
s ydcerld dyb
d yb ebrus 229 vlnt ² :% mbd `rjqujdcy :9 Ez ²
9.: Ez. Mhnubr tlnjrbdsh tjrsjkut, ajoudfahdbd kjsbr ZYS dyb thmba mbpbt
ojdfhauth nbfh, mjdfbd hdmhabsh `bhn „Zdsydcerld‟. 
„Zdsydcerld‟. 

=.2 Ylwjr Ky Ybss Hdput 229 Plnt

Ylwjr Hdput 229 vlnt sjsubh

sjsubh mjdfbd Lutput ZYS.

Fbokbr :.3 Ylwjr Ky Ybss Hdput 229 Plnt

=2
 

=.; Ylwjr Ky Ybss Hdput =09 vlnt

Ylwjr Hdput =09 Plnt, ebrus ojnbnuh hslnbtjm trb`l (]3) stjp mlwd mbrh
=09 Plnt aj 229 Plnt

Fbokbr :.= Ylwjr Ky Ybss Hdput =09 Plnt

:.  Zdht ]rbds`jr Swhtce

Sjkbfbh bnbt udtua pjrphdmbebd plwjr lutput ZYS, mbrh plwjr ky pbss aj
 plwjr lutput hdvjrtjr btbu sjkbnhadyb, mjdfbd
m jdfbd thmba tjrgbmh pjoutusbd plwjr
btbu Zdhdtrupthknj.

Bmbpud `hnlsl`h uouo pbmb pjrphdmbebd plwjr tjrsjkut 7

b.  Yjrphdmbebd plwjr mbrh plwjr ky pbss aj plwjr lutput hdvjrtjr mhnbauabd
sjcbrb obdubn
 k.  Yjrphdmbebd mbrh plwjr lutput hdvjrtjr aj plwjr ky pbss7

  Sjcbrb butl, khnb pbmb plwjr

pl wjr lutput hdvjrtjr tjrgbmh `bhn btbu trhp
  Sjcbrb obdubn, udtua pjojnhebrbbd btbu tugubd tjrtjdtu.

=;
 

:.; Shstjo Lpjrbshldbn ZYS (Zdhdstrupthknj Ylwjr Suppny)

Fbokbr :.: Shstjo Lpjrbshldbn ZYS Ojdugu K

Kjkbd.
jkbd.

Zdhdtrupthknj Ylwjr Suppny (ZYS) bmbnbe pjrbdfabt ybdf khbsbdyb ojdffudbabd

 kbtjrbh kbca up sjkbfbh cbtu mbyb bntjrdbthvj , udtua mbpbt ojdsupnbh mbyb ybdf
thmba tjrfbdffu ybdf thmba tjrfbdffu udtua pjrbdfabt ybdf tjrpbsbdf. ZYS
ojrupbabd systjo pjdyjmhb nhstrha ybdf sbdfbt pjdthdf mbd mhpjrnuabd sjabnhfus
 kjdtjdf mbrh ajfbfbnbd mbyb sjrtb ajrusbabd systjo mbd ebrmwbrj.

ZYS kjajrgb kjrmbsbrabd ajpjabbd tjfbdfbd. ZYS babd kjajrgb pbmb sbbt
ojdjouabd pjdyhopbdfbd pbmb gbnur vlntbsj (Nhdj Plntbfj) sjehdffb
ojdyjkbkabd systjo ajnhstrhabd pbmb F]F tjrputus pbmb kjkbddyb. Ebn hdh
mhsjkbkabd abrjdb ehfe vlntbfj, nlw vlntbfj, udsydcerld mbd gufb
 pjdyhopbdfbd ybdf mhsjkbkabd lnje pjobabhbd bnbt pjokbdfaht ybdf rjdtbd
rusba. Abrjdb fbfbn, ZYS kjrphdmbe aj lpjrbsh ld kbttjry sjkbfbh rjbash pbmb
 pjdyhopbdfbd ybdf mh sjkbkabd lnje pjokbdfaht nhstrha udtua ojnhdmudfh
 kjkbddyb tjrebmbp pjoutusbd nhstrha. Ghab aubnhtbs nhstrha aurbdf udtua ojdsupnbh
tjfbdfbd, ZYS oudfahd babd sjrhdf kjrukbe aj lpjrbsh ld-kbttjry. Abnbu kjkbd
 khbs kjr`udfsh mjdfbd kbha mbnbo aldmhsh tjrsjkut, abpbshtbs mbd uour kbttjrbh
mbpbt kjrtbebd nbob ojnbnuh pjdurudbd ajpjabbd ZYS.

Cbrb ajrgb ZYS hdh ajthab rjcth`hjr mhgbnbdabd mjdfbd obsuabd BC, ajoumhbd
mhukbe ojdgbmh tjfbdfbd MC. Ybmb kbfhbd lutput rjcth`hjr mhfudbabd udtua
ojdfhsh kbttjry. Ajthab plwjr fbfbn btbu tjrgbmh pjobmbobd brus nhstrha, tjfbdfbd

=3
 

MC mbrh kbttjry ojdfbnhr aj hdvjrtjr ybdf ajoumhbd ojdfebshnabd tjfbdfbd BC

 pbmb ajnubrbd hdvjrtjr nbnu mh mhstrhkush aj kbfhbd-kbfhbd crhthcbn sjpjrth MCS
(Mhstrhkush Cldtrln Shstjo), Aloputjr, mbd aj kbfhbd crhthcbn nbhddyb.

Ybmb Y]. Yupua Hsabdmbr Oumb ajthab F]F (Fbs ]urkhdj Fbs) tjrgbmh trluknj
obab MJF ( Mhjsjn Jojrfjdcy Fjdjrbtlr) ebrus ojokbca-up sjcbrb cjpbt bfbr
thmba bmb tjrgbmhdyb pjobmbobd pbmb sbbt prlmuash, tjtbph MJF thmba khsb
ojokbca-up kjkbd ajnhstrhabd mjdfbd cjpbt sjehdffb tjfbdfbd ybdf mhsbnurabd
aj kjkbd pbsth babd tjrputus, MJF khsb ojokbca-up kjkbd sjtjnbe ojnbauabd
stbrt up sjcbrb butlobthc sjnbob 2; mjtha. Mjdfbd wbatu sjnbob htu, kjkbd babd
tjrputus mbrh tjfbdfbddyb, lnje abrjdb htu, ZYS kjrpjrbd mbnbo 2; mjtha tjrsjkut
udtua ojokbca-up kjkbd sjnbob 2; mjtha, nbnu mhnbdgutabd lnje MJF ( Ghab
Mhjsjn Jojrfjdcy Fjdjrbtlr mhfudbabd ).

:.3 ]rluknj Sellthdf Ybmb ZYS

Sjpjrth ybdf mh ajtbeuh kbewb sjthbp systjo ybdf bmb mh ZYS thmba sjnbnu
sjpjrth ybdf ahtb pjrahrbbd, tjrabmbdf ZYS gufb khsb ojdfbnboh trluknj
sellthdf sjehdffb thmba khsb kjajrgb mjdfbd ajbmbbd dlrobn. ZYS gufb
ojohnhah kjkjrbpb trluknj sellthdf ybdf ebrus ahtb ajtbeuh.

]rluknj Sellthdf pbmb ZYS 7

2.  [jcth`hjr @bhn (]rhp) ybdf kjrbahkbt ehnbdfdyb plwjr MC Lutput mbrh
rjcth`hjr.
b.  Ehnbdfdyb Obhd Ylwjr.

Ebn hdh mhsjkbkabd lnje CK hdput obhd gbtue (lpjd) btbu ehnbdf mbrh
suokjr utbobdyb

 k.  MC Lvjr Plntbfj.

Ebn hdh mh sjkbkabd lnje Cbrm Cldtrln pbmb rjcth`hjr ojdfbnboh crbse
btbu ajrusbabd ybdf ojdyjkbkabd Cbrm Cldtrln thmba kjr`udfsh.

c.  @usj Ylwjr [jcth`hjr Yutus.

==
 

Ebn hdh mh sjkbkabd abrjdb 7

  ]jrgbmhdyb lvjr nlbm/lvjr currjdt pbmb Ylwjr MC Lutput

[jcth`hjr
  Selrt aj kjkbddyb.
chrcuht pbmb plwjr sjoh cldmuctlrdyb sjpjrth ]eyrhstlr
btbu HFK] (Hslnbtjm Fbtj Khplnbr ]rbdshstlr).
  Ajoudfahdbd nbhd tjrgbmhdyb Selrt Chrcuht pbmb kus kbr MC,
Cbpbshtlr MC `hntjr bmb ybdf Selrt Chrcuht btbu Selrt Chrcuht
 pbmb kjkbddyb.
m.  @usj Ylwjr aj trb`l suppny btbu Cbrm-cbrm
Cb rm-cbrm cldtrln tjrputus.

Ebn hdh mhsjkbkabd lnje 7

  ]jrgbmh Selrt Chrcuht pbmb hdstbnbsh btbu Cllnhdf @bd
  ]jrgbmh Selrt Chrcuht pbmb trb`l suppny btbu sbnbe sbtu Cbrm
Cldtrln.
j.  ]jrgbmhdyb Lvjrejbt pbmb ZYS.
Ebn hdh mh sjkbkabd lnje 7
  ]jrgbmhdyb Lvjr ]jopjrbturj pbmb Ejbt Shda Ylwjr Sjoh
Cldmuctlr ybdf kjrupb plwjr HFK] dyb.
  Cllnhdf systjo rusba btbu thmba sjopurdb bahkbt bmbdyb
suokbtbd altlrbd mbd mjku.

Bahkbt rjcth`hjr `bhn, rjcth`hjr babd trhp, kbttjry kbca up mhscebrfj sjehdffb tjrcbpbh
dhnbh MC udmjrvlntbfj, trbds`jr swhtce babd phdmbe, mbrh hdvjrtjr aj ky pbss mbd
hdvjrtjr trhp.

;.  Hdvjrtjr @bhn (]rhp)

b.  ]jrgbmhdyb `bhn MC udmjrvlntbfj

Yjdyjkbkdyb bmbnbe tjrgbmhdyb `bhn pbmb systjo rjcth`hjr mbd jdjrfy

 kbttjry kbca up sumbe ebopjr ebkhs, sjehdffb tjrgbmh MC udmjr vlntbfj.

 k.  @usj Ylwjr Hdvjrtjr Krhmfj ]jrputus

Yjdyjkbkdyb mhabrjdbabd tjrgbmh selrt chrcuht pbmb plwjr hdvjrtjr krhmfj

btbu sbnbe sbtu plwjr sjoh cldmuctlrdyb bmb ybdf selrt chrcuht (klclr).

c.  ]jrgbmh njmbabd btbu kudyh ybdf ajrbs pbmb plwjr hdvjrtjr krhmfj
=:
 

Yjdyjkbkdyb mhabrjdbabd tjrgbmhdyb selrt chrcuht pbmb kus kbr chrcuht

 plwjr hdvjrtjr krhmfj btbupud tjrgbmh selrt chrcuht pbmb plwjr
sjohcldmuctlr mbrh hdvjrtjr krhmfj, ybdf kjrupb teyrhstlr
te yrhstlr btbu HFK].

@bhn mjdfbd hdmhabsh hdvjrtjr trhp, babd kjrbahkbt ajehnbdfbd plwjr lutput hdvjrtjr.
Khnb ZYS ybdf mhpbabh kjdbr kjdbr ebdmbn, tjrgbmh hdvjrtjr trhp, obab trbds`jr swhtce
babd sjfjrb mhphdmbeabd sjcbrb butlobths mbrh plshsh hdvjrtjr aj plshsh Ky Ybss
sjehdffb kjkbd ZYS tjtbp bobd.

3.  Zdsydcerld
b.  Sjnhshe tjfbdfbd bdtbrb plwjr Ky Ybss mjdfbd tjfbdfbd plwjr lutput hdvjrtjr
ojnjkheh mbrh :%.
 k.  Sjnhshe `rjqujdcy bdtbrb plwjr ky pbss mjdfbd `rjqujdcy plwjr lutput
hdvjrtjr ojnjkheh mbrh 9,: Ez.
c.  Bmbdyb hdmhabsh @bhn Zdsydcerld pbnsu ybdf mhsjkbkabd lnje mhstlrsh btbu
ajrusbabd mbrh cldtrln Yrltjcthld Nlfhf btbu Ebdfj.

@bhn „Zdsydcerld‟ babd ojdfbahkbtabd `udfsh sjqujdcj ]rbds`jr Swhtce Cebdfj

ojdgbmh tjraudch (Knlcahdf) sjehdffb ]rbds`jr Swhtce thmba mbpbt phdmbe, kbha sjcbrb
butl obupud sjcbrb obdubn.

@bhn mjdfbd hdmhabsh „Zdsydcerld‟, babd kjrbahkbt trbds`jr swhtce thmba mbpbt
 phdmbe.

=0
 

KBK PH

YJDZ]ZY

0.2 AJSHOYZNBD

ZYS (Zdhdstrupthknj Ylwjr Suppny) tjrobsua `bctlr pjdmuaudf ybdf vhtbn

mbnbo pjdflpjrbshbd ajnhstrhabd mh Y]. Yupua Hsabdmbr Oumb, tjrutbob pbmb kbfhbd
bnbt-bnbt hdstruojdt ybdf khsb mhkhnbdf sbdfbt sjdshthvj tjrebmbp bmbdyb tjfbdfbd,
mjdfbd bmbdyb ZYS, aubnhtbs tjfbdfbd ybdf mhahrho lnje F]F (Fbs ]urkhdj
Fjdjrbtlr) thmba pjrnu mh aebwbthrabd nbfh, abrjdb pbmb sbbt tjfbdfbd obsua aj ZYS
tjfbdfbd mbrh suokjr tjnbe mhsbrhdf lnje rjcth`hjr mbd hdvjrtjr, gbmh pbmb sbbt
tjfbdfbd obsua aj ZYS khsb mhkhnbdf tjfbdfbd tjrsjkut sumbe kjkbs mbrh fbdffubd
ybdf mhsjkbkabd lnje F]F. Sjnbhd htu thmba bmb pjrphdmbebd wbatu ghab bmb
 pjrfbdthbd mbrh  Dlrobn Olmj aj  Ky Ybss Olmj, hdh mhsjkbkabd lnje pjrbd stbthc
swhtce ybdf kjajrgb mjdfbd gjmb wbatu ybdf sbdfbt ajchn ybhtu 9,99= mjtha.

0.; SB[BD

Sbrbd mbrh sbyb sjnbau prbathabd mbrh prbatja ajrgb nbpbdfbd hdh, kbtjrbh mbrh
ZYS ebrus mhpjrebthabd tjrutbob pbmb ZYS 03-ZYS-3:2, hdh mhabrjdbabd thpj ZYS
hdh ojobabh kbtjrbh kbsbe gbmh khsb sbgb sueu pbmb kbttjry rllo tjrnbnu pbdbs
sjehdffb khsb ojokubt kbtjrbh ojnjmba, mbd ebn ybdf ebrus mhwbspbmbh pbmb sbbt
ZYS kjrfbdth mbrh olmj dlrobn aj mbnbo ajbmbbd jojrfjdcy, pbmb sbbt htu khsb sbgb
tjrgbmh mhstlrsh ebroldhc (fjnlokbdf cbcbt), sjehdffb mbpbt ojdffbdfu aubnhtbs
tjfbdfbd ybdf mhsupnby aj kjkbd sjehdffb kjkbd mbpbt ojdfbnboh ajrusbabd.

=6