_PM_M^BI ^LKAEBP LWAJLENL @B^LJ E\P^AEF _LEFBP\

D ZLPB_A KBJ\ ZLPDBJB_ I\HB JAB@LZAH _BJB _B^ALE

JLEFBE JAB@LZL^ KLIIAZ\^ ZA_L 0 JA P\KBD ^BHAZ

_\^BZ _LPZBKAEB CBHBPZB ^LIBZBE

Jisusue Mild 3

Gitrib \ igbd 022242<2

Iisbeti 022242<7

Arkb _utri Beffriybei 022242<:

Pmidbtui C beebd 0222427<

Jwi ^ltibwbe 0202420>

Lisi J brwbeti 020242:<

Dbninb E mvibeti 020242:6

^ybdrui Gbjdiy _rbtbkb 020242>2

_PMFPBK ^Z\JA ^2 HL_LPBVBZBE _ PMGL^A ELP^

^LHMIBD ZAEFFA AIK\ HL^LDBZBE _ LPZBKLJAHB

0021
 HBZB _LEFBEZBP 

^lfbib puji `bfi Biibd ^VZ, Zudbe slklstb bibk ybef slebetibsb
klk`lri rbdkbt jbe hbrueib-Eyb hlpbjb hitb slkub. ^dmibwbt slrtb sbibk hitb

sbejuefhbe hldbri`bbe Eb`i @lsbr Kudbkkbj ^BV, pleutup sihius hleb`ibe

 plk`bwb sybribt isibk ybef klefbjbrhbe hitb jbri bibk flibp fuiitb jbe
bibk
tlrbef `lejlrbef.

_rmpmsbi iei jituiis jlefbe tujube jbpbt klk`lrihbe fbk`brbe kleflebi

hlfibtbe kbdbsiswb ybef sljbef klejbibei flr`mef Hlplrbwbtbe Kljihbi @ljbd
uetuh klibhsbebhbe hlfibtbe ^lkiebr Lvijlenl @bslj Eursief. Hbki
kleybjbri
 `bdwb prmpmsbi iei kbsid jbud jbri slkpureb, mild hbrleb itu hritih jbe sbrbe jbri
slkub pidbh ybef `lrsigbt klk`befue slibiu hbki dbrbphbe jlki hlslkpurebbe
 prmpmsbi iei. Kbhb hbki sbkpbihbe tlrikb hbsid hlpbjb slkub pidbh ybef tlibd

 `lrplrbe slrtb jbibk pleyusuebe prmpmsbi iei jbri bwbi sbkpbi bhdir. ^lkmfb
Zudbe Qbef Kbdb Lsb slebetibsb klrijdmi slfbib usbdb hitb. Bbkiie.

Cbhbrtb, 22 Bprii 0021

Hlimkpmh 

i
 JBGZBP A^A

HBZB _LEFBEZBP i

JBGZBP A^A ii

@B@ 2 _LEJBD\I\BE 2

B. Ibtbr @libhbef 2
@. Zujube 0
N. Kbegbbt 0

@B@ AA BEBIA^B C\PEBI >

@B@ AAA ZAECB\BE ZLMPA 6

@B@ AW BEBIA^B C\PEBI L@E .................................................................2 >

@B@ W _LE\Z\_........................................................................................ .2<

JBGZBP _\^ZBHB ............................................................................ .

ii
 @B@ A

_LEJBD\I\BE

B. Ibtbr @libhbef

Kleurut Aetlrebsimebi mg Jib`ltin Glrjlrbtime (AJG, 002<) plejlritb jib`ltls

kliiitus ji Aejmelsib tlrus kleiefhbt sltibp tbdueeyb, dbi iei jidu`uefhbe
jlefbe kleiefhbteyb befhb hlsljbdtlrbbe. _lrsletbsl plejlritb
jib`ltls kliiitus il`id `lsbr ji hmtb jbri pbjb ji jlsb, 2:,6% uetuh jihmtb jbe
6,0% ji jlsb. Kleurut Plputrbwbti jbibk Dbes (0004), ji
Aejmelsib jukibd
 plybejbef JK slkbhie tbdue slkbhie kleuejuhhbe pleiefhbtbe
ybef sbefbt tieffi. _bjb tbdue 0000, jukibd pleybejbef ji Aejmelsib
sl`beybh 4,:
 jutb jiwb jbe jiplrhirbhbe bhbe klenbpbi befhb 02,> jutb jiwb pbjb
tbdue 00>0 ebeti. Dbi tlrsl`ut klefbhi`bthbe Aejmelsib `lrbjb ji
plriefhbt

hllkpbt jukibd pleybejbef JK ji jueib sltlibd Bklrihb ^lrihbt, Aejib jbe

Nieb.

Iuhb jib`ltih kujbd `lrhlk`bef klejbji ieglhsi bhi`bt kbsuheyb hukbe

btbu `bhtlri jbe bjbeyb fuib jbrbd ybef tieffi klejbji tlkpbt ybef strbtlfis
uetuh plrtuk`udbe hukbe (^ujmym lt bi,  0007). Bpb`iib iuhb jib`ltih
tijbh  jitbefbei jlefbe tlpbt bhbe kleik`uihbe hlnbnbtbe `bdhbe `lrujuef
pbjb bkputbsi (Kisebjibriy, 00078 Aq`bi, 0004 jbibk ^itukmrbef, 0001).

_lebtbibhsbebbe Jib`ltls Kliiitus jihlebi : piibr utbkb pleflimibbe ybitu3

ljuhbsi, tlrbpi fizi kljis (plrlenbebbe kbhbe), ibtidbe jbskbei jbe ietlrvlesi
gbrkbhmimfis (plefm`btbe). _bjb pbsile jlefbe iuhb jib`ltih klk`utudhbe
 plrbwbtbe hdusus bfbr tlrjbji plr`bihbe iuhb hl brbd ybef il`id
`bih. (^mlfmejm jhh, 0001).

Kbju bibki klkiiihi hbejuefbe ybef jbpbt kleylk`udhbe iuhb jib`ltih.

^l`bfbi nmetmd lezik hbtbibsl ybef `lrguefsi sl`bfbi beti`bhtlrib
jbe hbejuefbe bir ybef hurbef jbri 24% klkuefhiehbe kbju uetuh klebrih
pus
 (ebebd) ji slhitbr brlb iuhb ybef ji mils jlefbe kbju bibki tlrsl`ut (^urbetm,
0006).

@lrjbsbrhbe glemkleb ji ibetbi :@ Pukbd ^bhit _usbt _lrtbkieb ji jbpbthbe

jbri dbsii m`slrvbsi ybef hbki plrmild slibkb jiebs kuibi tbeffbi 4 Bprii
0021 sbkpbi jlefbe 20 Bprii 0021 jijbpbthbe jbtb `bdwb rbtb-rbtb
jukibd hiile jiibetbi :@ kbymritbs tlrjibfemsb Jib`ltls Kliiitus tmtbi hiile
jlefbe jibfemsb Jib`ltls Kliiitus hurbef il`id bjb 0 mrbef..

@lrjbsbrhbe urbibe jibtbs, jbpbt jiiidbt `bdwb kbegbbt kbju sbefbt `bih `bfi
 pleylk`udbe iuhb jib`ltih, jbe tijbh klklriuhbe wbhtu slrtb `ibyb
ybef tlribiu kbdbi. Kbhb jbri itu, hbki iefie klefbjbhbe hlfibtbe
slkiebr  Lvijlenl @bslj Eursief tletbef  _lefbrud Zlrbpi Kbju
Zlrdbjbp Iuhb

 Jib`ltih _bjb _bsile Jlefbe Jib`ltls Kliiitus.

@. Zujube

Zujube jbri pleybkpbibe slkiebr Lvijlenl @bslj Eursief iei bjbibd 3

2. Klkbdbki kleflebi plrbwbtbe iuhb jib`ltih pbjb pbsile

Jib`ltls Kliitus jlefbe kbju.
0. Klelrbphbe kleflebi plrbwbtbe iuhb jib`ltih pbjb pbsile
Jib`ltls Kliiitus jlefbe kbju.
N. Kbegbbt

2. Kbegbbt `bfi plibybebe hlplrbwbtbe

 Lvijbenl `bslj eursief iei jidbrbphbe `lrkbegbbt `bfi plk`lri bsudbe

 plibybebe hlplrbwbtbe jbibk kleiefhbthbe kutu plibybebe jbibk

 `ijbef hlplrbwbtbe, hdususeyb jbibk plebefbebe plrbwbtbe iuhb

0. Kbegbbt `bfi plrhlk`befbe iiku hlplrbwbtbe

 Lvijbenl `bslj eursief  iei jidbrbphbe sl`bfbi upbyb pleflk`befbe

 prmfrbk jbe tlrbpi eme gbrkbhmimfis jbibk rbefhb kleiefhbthbe
hlsljbdtlrbbe pbsile, tlrutbkb pbsile jlefbe kbsbibd hlplrbwbtbe
 plrbwbtbe iuhb
 @B@ AA

BEBIA^B C\PEBI

B. Curebi \tbkb

2. Cujui Curebi
_lefbrud Zltbpi Kbju Zlrdbjbp Iuhb Jib`ltih _bjb _bsile Jlefbe
Jib`ltls Kliiitus Zipl 0 Ji Pw 022 Hliurbdbe _lfiribe ^urb`byb.
0. _leliiti
Gbuzibd ^uejbri, Dlejrm Jjmhm.
>. _mpuibsi, ^bkpli jbe Zlheih ^bkpli
_mpuibsi pleliitibe bjbibd pbsile ybef klejlritb iuhb jib`ltin sljukibd
20 mrbef, sbkpli jibk`ii jlefbe kleffuebhbe tlheih Eme _rm`b`iiity
^bkpiief jlefbe plejlhbtbe Zmtbi ^bkpiief. 

:. Jlsbie _leliitibe
Jlsbie pleliitibe kleffuebhbe prb lhsplrikletbi jlefbe plejlhbtbe
mel-frmup prl-pmst tlst .
<. Aestrukle ybef jifuebhbe
Kbju, EbNi 0,1%, hbsb
hlrief.
7. \ji ^tbtistih ybef Jifuebhbe
\ji stbtistih kleffuebhbe Viinmxme.

@. Curebi _lejuhuef

2. Lglhtigitbs _lrbwbtbe Iuhb Jib`ltih Kltmjl Kmjlre

Jrlssief Kleffuebhbe Kbju Zlrdbjbp _rmsls _leylk`udbe Iuhb,
jitliiti mild
Ljy ^iswbetmrm. Dbsii ybef jijbpbthbe jbri pleliitibe
kleuejuhhbe
 `bdwb jbri >0 rlspmejle pleliitibe jijbpbthbe prmsls pleylk`udbe iuhb
jib`ltin sl`liuk ji`lrihbe plrbwbtbe iuhb kltmjl kmjlre
jrlssief kleffuebhbe kbju, ybitu sl`bfibe `lsbr 2:
rlspmejle (:7,6%) klefbibki iuhb frbjl AAA. Hlkujibe sltlibd
ji`lrihbe plrbwbtbe iuhb kltmjl kmjlre jrlssief kleffuebhbe kbju
jijbpbthbe sl`bfibe `lsbr  2: rlspmejle (:7,6%) klefbibki iuhb frbjl
AA. ^ljbefhbe uji dipmtlsis

jlefbe tiefhbt eiibi hlkbhebbe p9β (β; 0,0<) jijbpbthbe jbri dbsii uji
 Viinmxme jihltbdui eiibi p; 0,002 9 0,0<. Brtieyb `bdwb Dm
jitmibh  sljbefhbe Di jitlrikb brtieyb bjb plr`ljbbe prltlst jbe pmstlst
plrbwbtbe iuhb kltmjl kmjlre jrlssief kleffuebhbe kbju
tlrdbjbp prmsls
 pleylk`udbe iuhb jib`ltih. Jbibk pleliitibe iei jbpbt jihltbdui `bdwb
 plrbwbtbe iuhb kltmjl kmjlre jrlssief kleffuebhbe kbju ybef
jiibhuhbe lglhtig uetuh klkplrnlpbt prmsls pleylk`udbe iuhb jib`ltih.

0. _lr`bejiefbe Lglhtigitbs Kbju + Ebni 0,1 % Jlefbe Ebni 0,1 %

^bjb Zlrdbjbp _leylk`udbe Iuhb Fbefrlel _bjb _bsile Jib`ltls
Zipl AA Viibybd Hlrjb _ushlskbs @befhiebef Hmtb Zbdue 002<,
jitliiti mild Kudbkkbj Eurkbe. Dbsii ybef jijbpbthbe jbri pleliitibe
ybitu ^ltlibd jiibhuhbe uji Z Aejlplejle kbhb jiplrmild _ vbiul pbjb
_rl plrbwbtbe iuhb Kbju+Ebni 0,1% -_rl plrbwbtbe iuhb Ebni 0,1%
bjbibd 0,>11, sljbefhbe pbjb _mst plrbwbtbe iuhb Kbju + Ebni
0,1% -Ebni 0,1% jijbpbthbe _ vbiul 0,0>0. Jbri dbsii tlrsl`ut
jbpbt jisikpuihbe
 plr`bejiefbe lglhtivitbs plrbwbtbe iuhb kleffuebhbe kbju +
EbNi 0,1% jbe EbNi 0,1% tlrdbjbp prmsls pleylk`udbe iuhb jib`ltih
jbpbt jiiidbt sltlibd jiibhuhbe plrbwbtbe iuhb kleffuebhbe kbju +
EbNi 0,1< jbe EbNi 0,1% jlefbe dbsii uji stbtistih kleffuebhbe
iejlplejlet t- tlst jiplrmild eiibi _ vbiul 0,0>0. ^lnbrb stbtistih jbpbt
jisikpuihbe
 `bdwb bjb plr`bejiefbe lglhtivitbs plrbwbtbe iuhb kleffuebhbe kbju
+ EbNi 0,1% jbe EbNi 0,1% tlrdbjbp prmsls
pleylk`udbe iuhb fbefrle pbsile jib`ltls kliiitus ji wiibybd
hlrjb _ushlskbs @befhiebef Hmtb.

>. _lefbrud Kbju Zlrdbjbp _rmsls _leylk`udbe Iuhb Fbefrlef _bjb

_bsile Jib`ltls Kliiitus, ybef jitliiti mild Eb`dbei jbe Quii Vijiybstuti.
Dbsii ybef jijbpbthbe jbri pleliitibe plefbrud kbju tlrdbjbp
prmsls
 pleylk`udbe fbefrlel. Jlefbe  pbirlj t tls dbsii t dituef <.000 jbe
p vbiul 0.02<, dbsii t dituef <.000 jibtbs dbrfb btbu 5 tb`il t 3 0.>< jbe p
9 jbri 0,0<. Jlefbe dbsii uji hlhubtbe plefbrud _birlj ^bkpil
Nmrrlibtimes
  `bdwb hllrbtbe plefbrud _birlj ^bkpil Nmrrlibtime 0.<66 (<6%)
sldieffb klkpueybi plefbrud ybef sljbef.

J. Bebiisb _ANM

\esur Bebiisb
 _rm`ilk Kbsybrbhbt ybef klejlritb JK `liuk klefltbdui
_ANM
 plrbwbtbe iuhb jib`ltih ybef tlpbt, `l`lrbpb pbsile
klemibh plrfi `lrm`bt hbrleb gbhtmr lhmemki, jbe bjb
ybef klibhuhbe plrbwbtbe hbhieyb kleffuebhbe bir  jbe
`ltbjie, bjb puib ybef klrbwbteyb kleffuebhbe nbirbe EbNi
0,1% jbe slr`uh El`bnltie.
 Aetlrvlesi _lk`lribe tlrbpi kbju jbpbt jiibhuhbe jlefbe 3
2.Klk`lrsidhbe tlril`id jbduiu iuhb jlefbe nbirbe
 EbNi 0,1%
0.Hlkujibe jiibhuhbe jl`rijlklet (`iib tlrjbpbt
 jbriefbe elhrmsis)
>.^libejuteyb ji`lrsidhbe hlk`bii jlefbe nbirbe
:.  EHblkNiu 0j,i1b%e , jjii`hllrrihiebfeh b0e- >j letlftblse
hkbsbbj uh lrjiei fbtbs iuhb sltibp dbri hurbef il`id sldbri
0 hbii sldbri pbfi jbe smrl, jirbtbhbe jbe jitutup
jlefbe hbsb hlrief. Kbju ybef jifuebhbe ybitu kbju bsii.
<. _lribhube tlrsl`ut jiibhuhbe slibkb 0 kieffu.
Nmkpbrisme Curebi plk`bejief ybef jitliiti mild Jmjjy Q_, Kud
Kbrjiymem jbe Dleei Husukb jlefbe jujui^tuji
 Hbsus \ji _rb Hiieih _lrbwbtbe \ihus Hbhi Jib`ltih  jlefbe Zmpihbi Dijrmhmi
 `bdwb pleliitibe kleuejuhhbe dijrmhmimij hueyit kbkpu klejbfb h
 pleylk`udbe, klefurbefi plrbjbefbe, tijbh eylri jbe ilefhlt pbjb sbbt pleffbeti
Dbsii pleliitibe kleuejuhhbe jlrbjbt iuhb jib`ltih  sl`liuk jiibhuhbe tl
Jlrbjbt iuhb jib`ltih sltlibd plk`lribe tlrbpi kbju jiplrmild sl`beybh : rls
Mutnmkl  plefbrud plk`lribe tlrbpi kbju tlrdbjbp iuhb jib`ltih 
 pbjb pbsile JK tipl 0.
Jlefbe jlkihibe, tlrbpi kbju sbefbt klk`betu jbibk
 prmsls pleylk`udbe iuhb jib`ltih pbjb pbsile, sldieffb ji dbrbphbe tlrbpi
 @B@ AAA ZAECB\

BE ZLMPA

B. Hmeslp Hbsus Jib`ltls Kliiitus

2. Jlgieisi
Jib`ltls Kliiitus (JK) klrupbhbe pleybhit klebdue jlflelrbtig ybef
jitbejbi jlefbe bjbeyb hlebihbe hbjbr fuib ji jbibk jbrbd
ybef jisl`b`hbe mild hlrusbhbe hlilejbr pbehrlbs sl`bfbi plefdbsii
dmrkme iesuiie sldieffb tlrjbji fbeffube kltb`miiskl hbr`mdijrbt,
ilkbh, jbe
 prmtlie ybef jbpbt kleik`uihbe `lr`bfbi hliudbe jbe hmkpiihbsi (Arwbe,
0027).

Kleurut Bklrinbe Jib`ltls Bssmnibtime (BJB) tbdue 0020, jib`ltls

kliiitus klrupbhbe subtu hlimkpmh pleybhit kltb`miih

jlefbe hbrbhtlristih diplrfiihlkib ybef tlrjbji hbrleb
hlibiebe slhrlsi iesuiie,
hlrjb iesuiie, btbu hljub-jubeeyb (_lrhlei, 0022).

0. Klhbeiskl tlrjbjieyb uihus jib`ltih 

_rmsls tlrjbjieyb uihus jib`ltihuk `lrhbitbe jlefbe elurmpbti jbe

 pleybhit brtlri plriglr ybef jisl`b`hbe mild jib`ltls kliiitus. Diplrfiihlkib klefdbsii
hbrleb fiihmsiibsi prmtlie sli sbrbg, ybef kleyl`b`hbe ishlkib il`id ibejut. _lru`bdbe sli ie
slesmrih jbri uihus jib`ltihuk.

_leybhit brtlri plriglr (plripdlrbi brtlribi jislbsl/_BJ) klrupbhbe gbhtmr 

ybef `lrhmetri`usi tlrdbjbp plrhlk`befbe uihus jib`ltihuk dieffb <0% hbsus. Jisguefsi sli lejmtli
 plriglr sl`bfbi hmeslhulesi jbri hlbjbbe diplrfiihlkih ybef tlrus- klelrus, sldieffb klefbhi
lejmtliiuk ybef kleyl`b`hbe pleylkpitbe. ^libejuteyb, diplrfiihlkib
 pbjb jib`ltls jihbithbe jlefbe pleiefhbtbe trmk`mhsbe B0,
bfmeis bfrlfbtmr vbsmhmestrihtmr jbe pibtlilt, ybef kleyl`b`hbe
pleiefhbtbe risihm diplrhmbfuib`iiitbs pibskb. Bjb jufb pmtlesi
plru`bdbe jbibk kbtrihs lhstrbsliuibr vbshuibr ybef kleyl`b`hbe
stlemsis iukle brtlri.
^libie itu, klrmhmh, diplrtlesi, jbe diplriipijlkib bjbibd gbhtmr ibie ybef
ukuk tlrjbji pbjb pbsile jib`ltls jbe `lrhmetri`usi pbjb plrhlk`befbe
_BJ. ^lnbrb hukuibtig, dbi iei klefbrbd pbjb pleybhit brtlri mhiusig ybef
kleyl`b`hbe ishlkib pbjb lhstrlkitbs `bwbd jbe pleiefhbtbe
risihm uislrbsi pbjb pbsile jib`ltls.

 Elurmpbti klkplefbrudi sbrbg kmtmrih, slesmrih, jbe mtmemk.

Hlibiebe kmtmrih jbpbt kleyl`b`hbe hlilkbdbe mtmt, btrmgi,
jbe pbrlsis. Hlkujibe hlibiebe slesmris klkplefbrudi jbyb slesbsi
eylri, tlhbebe,

jbe pbebs. Hbrleb dbi iei, `beybh iuhb ybef tlrjbji tijbh jihltbdui mild
 pbsile sldieffb tlrus-klelrus tlrhleb trbukb btbu tlhbebe ybef rlpltitig.
Hlibiebe sbrbg mtmemk jufb `lrhmetri`usi uetuh kleiefhbthbe risihm
ieglhsi hbrleb klefurbefi prmjuhsi hlriefbt jbe vbsmjiibtbsi.

Hbhi Ndbrnmt (elurmpbtih mstlmbrtrmpbti) jibibki mild slhitbr 0% jbri

 pbsile jib`lt, jbe jisl`b`hbe mild fb`uefbe elurmpbti kmtmrih, mtmemk,
jbe slesmrih. Hbhi Ndbrnmt bjbibd sl`ubd hmejisi iegibkbsi
ybef klkplefbrudi tuibef, plrslejibe, jbe jbriefbe iuebh ji
hbhi jbe

 plrflibefbe hbhi (behil). Niri-niri hbhi Ndbrnmt tlrkbsuh

jlstruhsi, su`iuhsbsi, jisimhbsi btbu jlgmrkitbs tuibef, hbhi —
rmnhlr-`mttmk-
(fbeffube mtmt jbe plrslejibe ybef klefu`bd ilefhuef/brnd hbhi), jbe
diibef/hurbefeyb rbsb eylri `iib ji`bejiefhbe jlefbe pbsile emrkbi. @iib
hmejisi iei tlrus `lribejut, uihus `isb tlr`letuh ji imhbs-imhbsi tlhbebe
b`emrkbi (slplrti `bfibe kljibi tuibef ebvinuibr, jbe `bfibe
ieglrimr  tuibef hu`mij).

_leybhit brtlri plriglr ( _lripdlrbi Brtlribi Jislbsl / _BJ)

bjbibd
 pleyl`b` utbkb ishlkih pbjb hbhi jib`ltihuk. _bsile jib`ltls klkiiihi
 befhb hljbjibe btlrmshilrmsis ybef il`id tieffi ji`bejiefhbe jlefbe
 pbsile tbepb jib`ltls, jbe imhbsi pleyuk`btbe slrief hbii tlr`letuh ji slfkle iegrbpmpiitlbi.

 pleiefhbtbe vlry imw-jlesity iipmprmtlie (WIJI), pleiefhbtbe

 pibskb vme Viiile`rbej gbntmr , iedi`isi sietlsb prmstbsihiie, pleiefhbtbe
 pibskb gi`riemfle jbe pleiefhbtbe bjdlsi pibtlilt.
Aeglhsi tletueyb jufb `lrplrbe pletief jbibk pbtmgisimimfi uihus jib`ltihuk. Hbh
dieffb kleyl`b`hbe mstlmkyliitis.

@. Hmeslp Aetlrvlesi Kbju

2. Jlgieisi
Kbju klrupbhbe tlrbpi eme-gbrkbhmimfis ybef `ibsb ji`lrihbe jbibk
 plrbwbtbe iuhb Jib`ltls Kliiitus. ^igbt beti`bhtlri jbri kbju klk`betu klefbtbsi ieglhsi pbjb plriuh
 prmsls pleylk`udbe. Kbju jufb klrbefsbef tuk`udeyb jbriefbe `bru,

sldieffb slibie klkplrnlpbt pleylk`udbe jufb klefurbefi tik`uieyb

 pbrut btbu `lhbs iuhb pbjb huiit (Dbkkbj ^, 0020).

0. Hbejuefbe Kbju
Kbju klefbejuef zbt fuib gruhtmsb jbe fiuhmsb ybef klrupbhbe jleis fuib kmemsbhbrijb ybef k
hbr`mdijrbt tmtbi, 0,<% prmtlie, bsbk bkiem, vitbkie jbe kielrbi. ^libie

bsbk bkiem emelslesibi bjb jufb bsbk bki-em lslesibi jibetbrbeyb iistie,
 dystbjie, tritmgbe. Hbr`mdijrbt ybef tlrhbejuef jbibk kbju tlrkbsuh tipl
hbr`mdijrbt sljlrdbeb. Hbr`mdijrbt tlrsl`ut ukukeyb tlrjiri jbri >4,<
% gruhtmsb je >2% fiuhmsb. ^isbeyb 20,1% hbr`mdijrbt ybef tlrsusue
jbri kbitmsl, suhrmsb, jbe fuib ibie (Aetbewijyb, 0007 jbibk Hbrtiei,
0001).

Kbju bibki klkiiihi hbejuefbe ybef jbpbt kleylk`udhbe

iuhb jib`ltih. ^l`bfbi nmetmd lezik hbtbibsl ybef `lrguefsi
sl`bfbi beti
 `bhtlrib jbe hbejuefbe bir ybef hurbef jbri 24% klkuefhiehbe
kbju uetuh klebrih pus (ebebd) ji slhitbr brlb iuhb ybef jimils jlefbe
kbju bibki tlrslr`ut (^urbetm, 0006).

Kbju jufb klefbejuef sljukibd hlnii jbri `l`lrbpb sleybwb

ybef jibeffbp `lrguefsi sl`bfbi betimhsijbe, tlrkbsuh ndrysie,
piem`behsie, vitbkie N, jbe piemnlk`rie.

>. Cleis „ jleis kbju `lrjbsbrhbe wbreb 3

b. Kbju Nmhibt
Kbju ybef `lrwbreb nmhibt `ibsbeyb klefbejuef `beybh
slhbii kbegbbt uetuh hlsldbtbe. ^libie wbrebeyb ybef flibp kbju
iei jufb klkiiihi hlhletbibe ybef tieffi. @ibsbeyb hbrleb
il`bd kbju klefdisbp elhtbr jbri `uefb-`uefb hlnii, slibie
itu il`bd kbju klefienbr kbhbebe btbu `ubd ybef klefbejuef
rbsb kbeis.

 `. Kbju Nmhibt ^ljbef

Kbju iei jidbsiihbe jbri nbkpurbe `beybh elhtbr `uefb ybef bjb ji
slhitbr sbrbef, sl`bfbi kbhbebe utbkb pbjb il`bd `byi
ybef klrupbhbe sietltis bibki jbri il`bd kbju. Dbi iei ybef
kleyl`b`hbe wbreb kbju iei flibp hbrleb `beybh klefbejuef
sleybwb `bih uetuh  hldijupbe,tlhstureyb hletbi jlefbe brmkb hdbs
kbju.
 n. Kbju Hlhueiefbe
Kbju iei `beybh jidbsiihbe mild pltbei il`bd kbju,ybef
klkiiihi hbejuefbe eutrisi nuhup `beybh, jbe bhbe tlrniuk `bu
bibki kbju jbe rbsb kbeis. Hbyb bhbe hbejuefbe fizi slplrti
vitbkie, kielrbi, zbt beti`mji, sbkpbi zbt beti`bhtlri.

j. Kbju _utid
Kbju iei klrupbhbe nbkpurbe jbri kbju `ibsb jbe rmybi jliiy ybef
klrupbhbe kbhbebe ibrvb jbe rbtu ybef jmkiebe wbreb putid, tlr`ubt
jbri slr`uh sbri ybef jinbkpurhbe jlefbe kbju hlkujibeji jbibk
kuiut il`bd klefbibki prmsls hikib tlrjbjiibd kbju ybef `lrwbreb
 putid. Kbju iei il`id kbdbi hbrleb kbegbbteyb uetuh hlsldbtbe jbe
hlnbetihbe.

l. Kbju ditbk
Cleis kbju ditbk iei jisl`b`hbe mild prmsls pleyikpbebe ybef tlribiu
ibkb, slkbhie ibkb kbju jisikpbe kbhb wbreb kbju bhbe slkbhie
flibp btbu ditbk. Ebkue hubiitbs pbjb hbejuefbe jufb bhbe slkbhie
 `bih puib. 

:. Hbejuefbe Jbibk @lr`bfbi Vbreb Kbju

^lkbhie flibp wbreb kbju pbjb ukukeyb slkbhie tieffi

jufb hbejuefbe kielrbieyb. ^libie hbejuefbe kielrbi pbjb kbju, kbju
jufb

sbefbt hbyb bhbe hbejuefbe `lr`bfbi vitbkie, prmtlie, hbr`mdijrbt, lezik

jbe sl`bfbieyb ybef sbefbt ji`utudhbe mild tu`ud.

 Klenlrkbti jbe tliiti tlrdbjbp wbreb kbju klkbef sbefbt pletief,

ebkue tltbp klkplrdbtihbe hubiitbs hbejuefbe ybef bjb ji jbibkeyb.
 _bstihbe Bejb klefhmesuksi kbju ybef bsii, bpbpue wbreb kbju ybef 
bejb hmesuksi il`id pletief ibfi klefhmesuksi kbju kurei ybef tijbh 
klefbibki prmsle plkbebsbe jbe nbkpurbe jlefbe `bdbe ibieeyb.  
<.Kbegbbt Kbju
_lelrbpbe tlrbpi kleffuebhbe kbju iei slsubi jlefbe tlmri ybef jihlkuhbhbe mild Bjle,
 pbjb huiit jbe klk`lrihbe eutrisi ybef ji`utudhbe uetuh huiit (Bjle P,
0020).

Kbegbbt kbju slibie uetuh iuhb jib`ltls bjbibd uetuh 3

b. Klefurbefi _lrbjbefbe

Kbju klkiiihi gigbt betislptih hubt ybef `lrbsbi jbri dijrmfle

 plrmhsijb ybef `lrbsbi jbri mhsijbsl fiuhmsb ybef jifuebhbe uetuh 
klk`lrsidhbe jbe klestrlriihbe iuhb jbe klkiiihi guefsi ybef sbkb
 jihb bejb kliidbt Dijrmfle
 plrmhsijb `lhlrjb jlefbe nbrb klk`ueud `bhtlri pbjb iuhb tbepb

klrusbh jbriefbe ybef sldbt.

Klefurbefi Pbsb ^bhit jbe _lk`lefhbhbe
`.

Hbejuefbe beti plrbjbefbe pbjb kbju jufb jbpbt klefurbefi

 plk`lefhbhbe slrtb klenlfbd tik`uieyb ebebd ybef `lril`idbe pbjb

iuhb `lr`ljb jihb bejb kliidbt kbegbbt jbue iilr.  Kbju

kbkpu klrljbhbe plk`lefhbhbe ybef jibhi`bthbe mild iuhb pbjb huiit.

n. Klkplr`bihi ^irhuibsi Jbrbd ji ^lhitbr Iuhb

Kbju klkiiihi guefsi klkplribenbr jbe klkplr`bihi biirbe jbrbd

jislhitbr iuhb.
j. Klefbefhbt Cbriefbe Huiit Kbti

Fuebhbe kbju uetuh klefdiibefhbe jbriefbe huiit kbti bhi`bt `lhbs

iuhb ybef sujbd klk`bih. Milshbe kbju slnbrb rutie uetuh 

klkplrmild dbsii kbhsikbi. Kbju ybef jimilshbe hl huiit `lhbs iuhb

bhbe klilk`b`hbe huiit slrtb klenlfbd tik`uieyb hlrbh sltlibd iuhb
 kleflrief (hlrmplef). Kbegbbt Kbju jbpbt klrbefsbef plrtuk`udbe
sli huiit `bru.

l. Klkplrnlpbt _lkuiidbe

_leffuebbe kbju sl`bfbi m`bt mils kbkpu kleiefhbthbe plkuiidbe

jbe pleylk`udbe pbjb iuhb `lr`ljb hltihb bejb kliidbt
. Dbi iei tlrjbji hbrleb kbju jbpbt
klrbefsbef sli jbrbd putid. ^l`bfbikbeb hitb tbdu `bdwb ^li jbrbd

 putid `lrguefsi uetuh klk`betu tu`ud klibwbe `lr`bfbi pleybhit

ieglhsi sl`bfbi `bfibe jbri sistlk hlhl`bibe tu`ud. sli jbrbd putid iei

bhbe `lrhukpui ji `bfibe tu`ud ybef tlrhleb iuhb kbhb , bfbr tijbh 
bjb hukbe pleybhit ybef kbsuh klibiui iuhb itu, guefsi tlrsl`ut ji

juhuef mild hlkbkpube sli jbrbd putid uetuh `lrflrbh . Guefsi kbju

kleiefhbthbe nbrb hlrjb sli jbrbd putid. Guefsi sli jbrbd putid iei
 `lrfueb uetuh kliiejuefi jbri ieglhsi pleybhit slrtb plk`letuhbe
beti`mji ji jbibk tu`ud.

j. Klefdbk`bt _lrtuk`udbe @bhtlri

@bhtlri bjbibd hlimkpmh mrfbeiskl kihrmshmpis ybef tijbh 

klkpueybi ieti sli. @bhtlri klkiiihi kbegbbt jbibk hldijupbe sl`bfbi

 plefm`btbe, pbefbe jbe iejustri . Zltbpi, bjb puib `bhtlri ybef jbpbt

klrufihbe sbibd sbtueyb ibibd hltihb hitb tlriuhb. @bhtlri jufb `isb
kbsuh jbe kleylrbef tu`ud kbeusib klibiui iuhb ybef tlrjbji pbjb

 `bfibe tu`ud tlrtletu, iiefhuefbe ybef hmtmr jbe ilk`b` ihut klkplefbrudi, Hbsus ieg

tltbeus, jbe betrbhs. Kbju klkiiihi sigbt bsbk ybef sbefbt rlejbd,
sldieffb kbkpu klefdbk`bt plrtuk`udbe `bhtlri ybef `lrhlk`bef

ji slhitbr iuhb.
l. @lrguefsi ^l`bfbi Betimhsijbe

@lr`inbrb kleflebi betimhsijbe sl`lebreyb slnbrb bibki tu`ud tlibd

klkiiihi betimhsijbe lejmflemus btbu lezik ybef `lrtiejbh sl`bfbi

betimhsijbe slplrti ^MJ (^uplr Mxyfle Jiskutbsl) , F_x (Fiutdimel

_lrmxijbsl), _PJT (_lrmhsijmhsie), Nbtbibsl, jbe DM (Dlkl
 Mxyjbsl) ybef `lrplrbe jbibk kleylik`befhbe PM^ jbibk rlbhsi
dmklmstbtis rljmhs.

Zltbpi pbjb `l`lrbpb hmejisi pbsile jlefbe pleybhit hrmeis prmjuhsi

lezik betimhsijbe jbri jbibk tu`ud ukukeyb tlrfbeffu sldieffb

klejbji titih bwbi fbfbieyb prmsls pleylk`udbe iuhb hrmeis. Zijbh  dlrbe ji`utudhbe bsup

kleylik`befhbe hl`utudbe betimhsijbe jbibk tu`ud. ^libie kbegbbt

, kbju klrupbhbe sbibd sbtu suk`lr betimhsijbe
ybef tieffi tlrutbkb kbju ybef jidbsiihbe mild `uefb ybef sljbef

klhbr jbe kbju Dmelyjlw ybef `lrbsbi jbri ^pbeymi.

g . ^igbt Mskmibritbs Zieffi
^libie  kbju klkiiihi sigbt mskmibritbs ybef tieffi sldieffb kbkpu kleylrbp nbirbe ybe tlrjbpbt

 jufb kbkpu klkplr`bihi sirhuibsi slrtb plrtuhbrbe ujbrb pbjb brlb

iuhb.
 @B@ AW

BEBIA^B C\PEBI

L@E

B. Bebiisis rubefbe

_lk`lribe tlrbpi kbju uetuh plrbwbtbe iuhb jib`ltls jirubefbe `liuk lglhtig 
uetuh jitlrbphbe, hbrleb sbbt iei uetuh plrbwbtbe iuhb jib`ltls
kbsid
 `lrhmib`mrbsi jlefbe jmhtlr uetuh plk`lribe tlrbpi m`bt jbe plrbwbtbeeyb.
^libie itu uetuh wbhtu jbe tlebfb hlrjb ybef bjb jirubefbe
`liuk klkuefhiehbe uetuh jiibhuhbe plrbwbtbe iuhb jib`ltls jlefbe kbju.

@. Bebiisis ^VMZ
2. ^trleftd (Hlhubtbe)
b. Pukbd ^bhit _usbt _lrtbkieb klesybrbthbe plejijihbe
plrbwbt

kieikbi J> hlplrbwbtbe.

 `. Zlrbpi kbju kujbd jitlrbphbe.
n. Zlrbpi kbju klkuefhiehbe, hbrleb jbpbt jitlrbphbe jlefbe
nbrb kbejiri jirukbd jlefbe ji`betu mild hliubrfb.
j. Zlrbpi kbju klrupbhbe tiejbhbe hlplrbwbtbe kbejiri.
l. Zlrbpi kbju iei jbpbt jiibhuhbe jirukbd.
g. Zlrbpi kbju iei `isb klenlfbd tlrjbjieyb ieglhsi jbe
kliubseyb jblrbd iuhb.
f. Kbju `lrsigbt bibki.

0. Vlbhelss (Hlilkbdbe)
b. @l`lrbpb mrbef bjb ybef tijbh kleyuhbi tlrbpi kbju hbrleb bjb
ybef tijbh suhb jlefbe `bu kbju, jbe ilefhlt jihb jifuebhbe ji huiit.
 `. Hiile hurbef klkbdbki tletbef kbegbbt tlrbpi kbju.
n. Hiile kbsid susbd klenbri kbju bsii
j. Hurbef klkuefhiehbe uetuh jiibhuhbe ji rubefbe
>. Mppurtueitils (Hlslkpbtbe)
b. Klebk`bd iiku `bfi plrbwbt rubefbe.
 `. @liuk plrebd jiibhsbebhbe plk`lribe plrbwbtbe iuhb
jib`ltls kliiitus kleffuebhbe tlrbpi kbju.

n. ^ltibp hiile jlefbe iuhb jib`ltls kliiitus tijbh klkiiihi iuhb

ybef kliubs jlefbe bjbeyb ieglhsi.

:. Zdrlbts (Benbkbe)
b. _lefltbdube hiile jbe hliubrfb tlr`btbs tletbef plrbwbtbe
iuhb kleffuebhbe tlrbpi kbju.
 `. Hiile jbe hliubrfb klemibh hbrleb dbrus kefliubrhbe `ibyb il`id.
n. Zijbh tlrsljibeyb supibi kbju ji Pukbd ^bhit.
j. Kbsybrbhbt bwbk jbpbt kleffuebhbe kbju pbisu sldieffb jbpbt

kleik`uihbe rlsihm ieglhsi ybef jbpbt klkplr`uruh hlbjbbe

iuhb.

.
 @B@ W

_LE\Z\_

B. Hlsikpuibe

Kbju klefbejuef zbt fuib gruhtmsb jbe fiuhmsb ybef klrupbhbe jleis
fuib kmemsbhbrijb ybef kujbd jislrbp mild usus. ^libie itu,
kbju
klefbejuef vitbkie, bsbk bkiem, kielrbi, beti`imtih jbe `bdbe-`bdbe
brmkb tlrbpi. _bjb ukukeyb kbju tlrsusue btbs 26,2 % bir, 40,: %
hbr`mdijrbt tmtbi, 0,<% prmtlie, bsbk bkiem, vitbkie jbe kielrbi. ^libie
bsbk bkiem emelslesibi bjb jufb bsbk bki-em lslesibi jibetbrbeyb
iistie, dystbjie, tritmgbe. Hbr`mdijrbt ybef tlrhbejuef jbibk kbju
tlrkbsuh tipl hbr`mdijrbt sljlrdbeb. Hbr`mdijrbt tlrsl`ut ukukeyb tlrjiri
jbri >4,<% gruhtmsb je >2% fiuhmsb. ^isbeyb 20,1% hbr`mdijrbt ybef
tlrsusue jbri kbitmsl, suhrmsb, jbe

fuib ibie (Aetbewijyb, 0007 jbibk Hbrtiei, 0001).^libie itu piiidbe

kbju uetuh plrbwbtbe iuhb jib`ltih slibie kurbd, bkbe, tijbh
klkiiihi lglh 
sbkpief tltbpi `lrsigbt keylk`udhbe sbkb dbieyb jlefbe m`bt hikib uetuh 
iuhb jib`ltih.

@. ^brbe
2. Pubefbe jbe plrbwbt
_leffuebbe kbju jbibk plrbwbtbe iuhb jib`ltih `bfi plrbwbt
jbe rubefbe sbefbt jisbrbehbe uetuh `isb jiplrtik`befhbe slibie sujbd
tlruji

jbe tlibd `beybh jifuebhbe uetuh plrbwbtbe iuhb slibie itu jbpbt jufb
jiiidbt jbri slfi lglh jbe guefsieyb ybitu klkiiihi guefsi ybef sbkb
jlefbe plefm`btbe hikib tltbpi kbju il`id `lrsigbt bibki tbepb
lglh  sbkpief sldieffb sbefbt bkbe uetuh pbsile.
0. Aiku hlplrbwbtbe

\etuh iiku hlplrbwbtbe pleffuebbe kbju sl`bfbi plrbwbtbe

iuhb jib`ltih bhbe il`id `bih jihb jbpbt jikbsuhbe hljbibk stbejbr
mplrbsibebi
 prmsljur jbe slkbhie `beybh jiibhuhbe pleliitibe fueb uetuh 

kleiefhbthbthbe hlkbkpube pleflk`befbe iiku hlplrbwbtbe jbe

klkujbdhbe prbhtih hlkbkpube hiieih hlplrbwbtbe fueb
uetuh 

 pleylk`udbe iuhb jib`ltih pbsile.

>. _bsile

_leffuebbe kbju jbibk plrbwbtbe iuhb jib`ltih `bfi pbsile bjbibd

 piiidbe ybef `bih slibie dbrfbeyb ybef kurbd, pbsile jufb tijbh
plriu rlpmt-rlpmt hl P^ uetuh kietb m`bt hikib jlefbe hdbsibt
ybef sbkb jlefbe kbju jbe pbsile jufb tijbh plriu tbhut bhbe
lglh sbkpiefeyb

hbrleb `lrsigbt bibki sldieffb bkbe uetuh jipbhbi.

 JBGZBP _\^ZBHB

Nmrwie Liizb`ltd C, (0001). @uhu ^bhu _btmgismimfi, Biid @bdbsb Cbkls Wlijbe,

Ljitmr @bdbsb Aejmelsib Lfi Hmkbrb Qujb lt bi. Cbhbrtb 3 LFN

Jiehls Cbtlef.  @uhu sbhu hlsldbtbe 002:  XJibhsls tbeffbi 2> Cbeubri 0026[.
Jijbpbt jbri dttp3//www.jiehlsjbtlefprmv.fm.ij//

Jiehls Hibtle.  _rmgii hlsldbtbe tbdue 002> jiebs hlsldbtbe hb`upbtle

Hibtle. 002> XJibhsls tbeffbi 26 Jlslk`lr 002:[.
Jijbpbt jbri3 dttp3//hibtlehb`.fm.ij/ij/

Hlkletlribe hlsldbtbe PA. AEGMJBZAE _usbt Jbtb jbe Aegmrkbsi Hlkltlribe

Hlsldbtbe PA ^itubsi jbe Bebiisi Jib`ltls. 002>.

Hlklehls PA. Pislt hlsldbtbe jbsbr 002>. 002> XJibhsls tbeffbi 26 Jlslk`lr 
002:[ Jijbpbt jbri dttp3//www.iit`bef.jlphls.fm.ij

Kbesjmlr. B. jhh (0006).  Hbpitb ^lilhtb Hljmhtlrbe Ciiij A Ljisi AAA . Cbhbrtb
3 Kljib Blsnuibpius.

Kbuibeb Kirzb, (0020).  Kleflebi Il`id Kleflebi Jib`ltls Kliiitus.

Qmfybhbrtb 3 Eudb Kljib

Kisebjibriy. (0007).  Jib`ltls Kliiitus3 \inlr, Aeglhsi, Fbeffrle  .

Cbhbrtb3
_mpuilr M`mr.

 Eurkbe, Kudbkkbj (0026).  _lr`bejiefbe Lglhtigitbs Kbju + Ebni 0,1 %

 Jlefbe Ebni 0,1 % ^bjb Zlrdbjbp _leylk`udbe Iuhb Fbefrlel _bjb
 _bsile Jib`ltls Zipl AA Viibybd Hlrjb _ushlskbs @befhiebef Hmtb

Zbdue 002<
 Eb`dbei & Vijiybstuti, Quii (0026).  _lefbrud Kbju Zlrdbjbp _rmsls
 _leylkudbe Iuhb Fbefrlel _bjb _bsile Jib`ltls Kliiitus

Pleji Nilvm K & Kbrfbrltd (0020) . Bsudbe Hlplrbwbtbe Kljinbi @ljbd Jbe
 _leybhit Jbibk. Qmfybhbrtb 3 Eudb Kljib.

^uejbri, Gbuzibd. & Jjmhm, Dlejrm (0026).  _lefbrud Zltbpi Kbju Zlrdbjbp
 Iuhb Jib`ltih _bjb _bsile Jlefbe Jib`ltls Kliiitus Zipl 0 Ji Pw 022
 Hliurbdbe _lfiribe ^urb`byb

^iswbetmrm, Ljy (0026).  Lglhtigitbs _lrbwbtbe Iuhb Jib`ltih Kltmjl Kmjlre

 Jrlssief Kleffuebhbe Kbju Zlrdbjbp _rmsls _leylk`udbe Iuhb

Zbejrb, Dbes. (0004).  _bejube Ilefhbp Kleflebi Jbe Klefbtbsi Jib`ltls

 Jlefbe Nlpbt Jbe Kujbd. Cbhbrtb 3 Frbkljib _ustbhb \tbkb.

Z.Dlbtdlr Dlrjkbe, _dJ, Pe.  Ebejb ietlrebsimebi jibfemsis hlplrbwbtbe

jlgieisi jbe hibrigihbsi 0020 „ 002:. Cbhbrtb3 LFN.