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Establish and Maintain A Cash Account System - PDF - Cheque - Deposit Account
Establish and Maintain A Cash Account System - PDF - Cheque - Deposit Account
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NMFNX QJORAUXO]_
@anrjojd Duoma
Qjot lb Hlfpatajha Astne`osc njm Fnojtnoj n Hnsc Nhhlujtojd Xystaf
Flmu`a ]ot`a Astne`oscojd njm Fnojtnojojd n Hnsc Nhhlujtojd Xystaf
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OJ]ULMQH]OLJ
Ta`hlfa tl tca flmu`a ‐Astne`osc njm Fnojtnoj n Hnsc
Nhhlujtojd Xystaf‖. ]cos `anrjar‟s duoma wns prapnram tl ca`p ylu nhcoava
tca raquoram hlfpatajha oj ‐Nhhlujts njm Eumdat Xupplrt @ava` OR ‖. ]cos wo``
ea tca slurha lb ojblrfntolj blr ylu tl nhquora ijlw`amda nttotuma njm sio``s oj tcos
pnrtohu`nr lhhupntolj wotc fojofuf suparvosolj lr ca`p brlf ylur trnojar.
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os nj nflujt tca enji os wo``ojd tl `ajm. ]cos fojofuf en`njha tcnt cns tl ea
fnojtnojam oj n enji os hn``am hlfpajsntojd en`njha
]ca blrfs usam ey n eusojass oj hljjahtolj wotc n enji nhhlujt nra; sodjntura
hnrm, maplsot tohiat, hcahis njm rahlrm lb hcahis mrnwj.
nssodjam tl tca nhhlujt, njm sodjntura nra fust ea sodjam ey anhc parslj
ta``ar njm dovaj tl tca maplsotlr ns n rahaopt. ]cos fatclm dovas tca
maplsotlr wrottaj prllb lb tca mnta njm tca tltn` nflujt lb tca maplsot.
tca enji tl pny n hartnoj suf lb fljay tl tca lrmar lb tca masodjntam
n) ]ca mrnwar;- tca mrnwar os tca lja wcl sodjs tca hcahi lrmarojd tca
eusojass.
e) ]ca mrnwaa;- tca mrnwaa os tca enji lj wcohc tca hcahi os mrnwj
h) ]ca pnyaa;- tca pnyaa os tca lja tl wclsa lrmar tca hcahi os mrnwj.
hnsc.
Tcaj hcahis nra ossuam tl pny eo``s, tcay nra rahlrmam ns hramots tl hnsc lj tca
mny ossuam avaj tcludc tcay nra jlt prasajtam tl tca mrnwars‟ enji ujto` slfa
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`ntar tofa. Flra lvar , wcaj hcahis nra rahaovam brlf hustlfars, tcay nra
rahlrmam ns maeots tl hnsc, lj tca nssufptolj tcnt tca hustlfar cns ajludc
fljay lj maplsot.
hcahi sclu`m ea prapnram nt tca tofa tca hcahi os wrottaj. ]ca rahlrm fny
masodjam tl ea iapt wotc tca hcahi blrfs. Anhc typa lb rahlrm n`sl prlvomas
spnhas blr rahlrmojd maplsots njm tca hurrajt enji en`njha. Hcahis ossuam
spahoboh ojvloha tcnt os eaojd pnom. ]ca purplsa lb suhc jltobohntolj slfa
tofas hn``am n rafottnjha nmvoha. Ot ca`ps tl fnia sura tcnt prlpar hramot os
rahlrmam oj tca nhhlujts lb tca hramotlr. Fostnias nra `ass `oia`y tl cnppaj
Mapnrtfajt stlras njm ltcar ratno` eusojass ns lrmojnro`y rahaova hnsc brlf twl
fnoj slurhas.
Nt tca ajm lb tca eusojass mny, anhc sn`as hcahi hlujts tca hnsc oj tca nssodjam
hnsc mrnwar njm rahlrms tca nflujt lj n faflrnjmuf brlf.
Nj afp`lyaa brlf tca hnscoars mapnrtfajt raflva tca hnsc radostar tnpar lj
wcohc tltn` rahaopts wara rahlrmam brlf anhc hnsc mrnwar, hlujts tca hnsc,
hlfpnras tca tltn` wotc tca faflrnjmuf njm tca tnpa jltojd njy mobbarajha.
]ca hnsc os tcaj tniaj tl tca hnscar –s lbboha njm tca tnpas njm faflrnjmuf
blrfs nra blrwnrmam tl tca nhhlujtojd mapnrtfajt, wcara tcay eahlfa tca ensos
blr ajtroas oj tca hnsc rahaopts klurjn`
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Walp`a wcl lpaj ojhlfojd fno` hlfpnra tca nflujt lb hnsc rahaovam wotc tca
nflujt sclwj lj tca nhhlfpnjyojd rafottnjha nmvoha (rafottnjha jltoha) tl ea
hartnoj tcnt tca twl nflujts ndraa. Ob tcara os jl sapnrnta rafottnjha nmvoha, nj
afp`lyaa prapnras lja lj n blrf masodjam blr suhc usa. N`` hnsc rahaovam, usun``y
oj tca blrf lb hcahis njm fljay lrmars, os sajt tl tca hnscoars mapnrtfajt wcara
ot os hlfeojam wotc tca rahaopts brlf hnsc sn`as n maplsot tohiat os prapnram.
]ca rafottnjha nmvohas nra ma`ovaram tl tca nhhlujtojd mapnrtfajt, wcara tcay
eahlfa tca ensos blr ajtroas oj tca hnsc rahaopts klurjn` njm blr plstojd tl tca
hustlfars nhhlujt oj tca suesomonry `amdar
Watty Hnsc
Ns pravolus`y afpcnsozam, nmaqunta ojtarjn` hljtrl` lvar hnsc raquoras tcnt n``
hnsc rahaovam ea maplsotam oj tca enji njm n`` moseursafajts ea fnma ey hcahi.
Clw avar, avary eusojass bojms ot hljvajoajt tl cnva n sfn`` nflujt lb hnsc lj
cnjm wotc wcohc tl fnia sfn`` fojjlr axpajmoturas.
Oj flst eusojass tcara os n braquajt jaam blr tca pnyfajt lb ra`ntova`y sfn``
nflujts, suhc ns blr plstnda mua , blr trnjsplrtntolj hcnrdas lr blr tca purhcnsa lb
urdajt`y jaamam supp`oas nt n janr ey ratno` stlra.
Wnyfajt ey hcahi oj suhc hnsas wlu`m rasu`t oj ma`ny, njjlynjha, njm axhassova
axpajsa lb fnojtnojojd tca rahlrms. Eahnusa tcasa sfn`` pnyfajts fny lhhur
braquajt`y njm tcarablra, nflujts tl n hljsomarne`a tltn` suf, ot os masorne`a tl
ratnoj h`lsa hljtrl` lvar suhc pnyfajts. ]cos fny ea mlja ey fnojtnojojd n
spahon` hnsc bujm hn``am patty hnsc.
Oj astne`oscojd tca patty hnsc bujm, tca borst stap os tl astofnta tca nflujt lb hnsc
jaamam blr moseursafajt lb ra`ntova`y sfn`` nflujts murojd n hartnoj parolm, suhc
ns n waai lr n fljtc
Ob n vluhcar systaf os usam, n vluhcar os tcaj prapnram blr tcos nflujt njm ot os
rahlrmam oj tca vluhcar radostar ns n maeot tl patty hnsc njm n hramot tl nhhlujt
]]@F Mava`lpfajt Fnjun` Mnta; Xaptafear ,57>4
Hlfpo`am ey; Eusojass & Bojnjha Mapnrtfajt
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pnyne`a o.a.
Watty hnsc ---------------------xx
Nhhlujt pnyne`a -----------------------xx
Clwavar, tca hcahi mrnwj tl pny tca vluhcar os rahlrmam oj tca hcahi radostar ns n
maeot tl nhhlujt pnyne`a njm hramot tl hnsc oj enji o.a.
Nhhlujt pnyne`a ------------------xx
Hnsc oj enji--------------------------------xx
]ca fljay letnojam brlf hnscojd tca hcahi os p`nham oj tca hustlmy lb n spahoboh
afp`lyaa (hnscoar) wcl os nutclrozam tl moseursa tca bujm nhhlrmojd tl rastrohtoljs
ns tl fnxofuf nflujt njm purplsa.
Tcaj tca nflujt lb fljay oj tca patty hnsc bujm os ramuham tl tca pramatarfojam
fojofuf nflujt, tca bujm os rap`ajoscam. Uap`ajoscam tca patty hnsc bujm rastlras
ot tl ots lrodojn` nflujt. Ob tca vluhcar systaf os usam oj rap`ajoscojd tca patty
hnsc bujm, tca nhhlujts maeotam lj tca rap`ajoscojd vluhcar nra tclsa ojmohntam ey
n suffnry lb axpajmoturas. ]ca vluhcar os tcaj rahlrmam oj tca vluhcar radostar ns
maeot tl vnrolus axpajsas njm nssat nhhlujts njm nhhramots tl nhhlujt pnyne`a.
Ob tca patty hnsc bujm os usam blr tca purhcnsa lb lbboha supp`oas, uto`oty axpajsas,
stlra supp`oas ath, tca ajtry wo`` ea;
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]ca bl``lwojd axnfp`a ca`ps ylu tl ujmarstnjm tca rahlrmojd systaf wco`a tca
patty hnsc bujm os astne`oscam njm rap`ajoscam.
Nssufa tcnt n patty hnsc bujm lb Er. 577 wns astne`oscam lj Kuja > njm tcnt
pnyfajt tltn` Er.>4=.?1 wns fnma brlf tca bujm murojd tca jaxt twl waais. Xojha
tca Er. 577 lrodojn``y p`nham oj tca bujm os janr`y axcnustam, tca bujm tcarablra
sclu`m ea rap`ajoscam. ]l rap`ajosc patty hnsc bujm fanjs tl rap`nha tca nflujt lb
fljay tcnt cns eaaj spajt, tcus, rastlrojd tca bujm tl ots lrodojn` nflujt. N hcahi
os mrnwj pnyne`a tl patty hnsc blr tca axnht nflujt lb tca axpajmotura, Er. >4=, ?1.
]cos hcahi os hnscam njm tca fljay p`nham oj tca patty hnsc elx.
]ca savarn` ajtroas tl rahlrm astne`oscfajt lb tca patty hnsc bujm os sclwj ns
bl``lws.
]ca klurjn` ajtry tl rahlrm rap`ajoscfajt lb patty hnsc bujm os n`sl sclwj ns
bl``lws (nssufa tca patty hnsc os spajt tl purhcnsa lbboha supp`oas, blr
trnjsplrtntolj, plrtnda njm ltcar fosha``njalus axpajsas), tcarablra
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Jlta tcnt axpajsa nhhlujts nra maeotam anhc tofa bujm os rap`ajoscam njm tca
patty hnsc nhhlujt os maeotam lj`y wcaj tca bujm os borst astne`oscam. ]ca patty
hnsc bujm os usun``y rap`ajoscam nt tca ajm lb nhhlujtojd parolm, avaj tcludc tca
bujm os jlt rujjojd `lw.
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Ot os n usun` prnhtoha tcnt tca nflujt lb hnsc nhtun``y rahaovam murojd n mny mlas
jlt ndraa wotc tca rahlrm lb hnsc rahaopts. Tcajavar tcara os n mobbarajha
eatwaaj tca rahlrm njm tca nhtun` hnsc njm jl arrlr hnj ea blujm oj tca rahlrm,
ot fust ea nssufam tcnt tca fostnia lhhurram oj fniojd hcnjda. ]ca hnsc
sclrtnda njm lvarnda os rahlrmam oj nj nhhlujt ajtot`am hnsc sclrt njm lvar. N
hlfflj fatclm blr cnjm`ojd suhc fostnias os tl ojh`uma oj tca hnsc rahaopts
klurjn`,
* Ob tca nflujt lb hnsc nhtun``y rahaovam os drantar tcnj tca nflujt lb hnsc
sclwj oj tca rahlrm, tca mobbarajha os snom tl ea hnsc lvarnda. Ob tca nflujt lb
hnsc nhtun``y rahlrmam os `ass tcnj tca nflujt lb hnsc sclwj - Oj tca rahlrm, tca
mabarajha os snom tl ea hnsc sclrtnda
Blr axnfp`a, ob tca nhtun` hnsc rahaovam brlf mno`y sn`as os `ass tca nflujt
ojmohntam ey tca hnsc radostaram tltn``y, tca ajtry oj tca hnsc klurjn` wlu`m ea;
Hnsc oj enji xx
Xn`as xx
Ob, clwavar, tca nhtun` hnsc rahaovam brlf mno`y sn`as os drntar tcnj tca nflujt
ojmohntam ey tca hnsc radostaram tltn``y, tca ajtry oj tca hnsc klurjn` wlu`m ea;
Hnsc oj enji xx
Xn`as xx
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Ob hnsc lvarnda os blujm nt tca ajm lb tca boshn` parolm, ot os ravajua njm fny ea
`ostam oj tca ltcar ojhlfa sahtolj lb tca ojhlfa stntafajt. Clwavar, ob hnsc
sclrtnda os blujm nt tca ajm lb tca parolm, ot os nj axpajsa njm fny ea ojh`umam oj
tca fosha``njalus nmfojostrntova axpajsa lj tca ojhlfa stntafajt.
]ca bl``lwojd axnfp`a ca`ps ylu tl ujmarstnjm clw tl fnojtnoj n rahlrm wcaj
avar hnsc sclrt njm lvar os lhhurram.
Axnfp`a > .Ob tca nhtun` hnsc rahaovam brlf hnsc sn`as os Er. =,144.27 blr tca mny.
Clwavar tca nflujt ojmohntam ey tca hnsc radostar os Er. =,117.42. ]carablra, tca
nhtun` hnsc rahaovam os `ass tcnj tca nflujt ojmohntam ey tca hnsc radostar ey tca
nflujt lb Er. 8.>2
Hnsc ---------------------------------=144.27
Xn`as =137.42
Axnfp`a 5 Ob tca nhtun` hnsc rahaovam brlf hnsc sn`as blr tca mny os Er. 1777 njm
tca nflujt ojmohntam ey tca hnsc radostaram os Er. =,317 tcara blr ,tca nhtun` hnsc
rahaovam os drantar tcnj tca nflujt oj tca hnsc radostaram ey Er. >17. ]ca ajtry tl
sclw tca nelva bnht os ;
Hnsc 1,777
Xn`as =,317
Enjis usun``y fnojtnoj nj lrodojn` njm n hlpy lb n`` hcahiojd nhhlujt trnjsnhtoljs.
Tcaj tcos os mlja tca lrodojn` eahlfas tca stntafajt lb nhhlujt tcnt os fno`am tl
tca maplsotlr, usun``y ljha anhc fljtc. ]ca enji stntafajt sclws tca eadojjojd
en`njha, hcahis njm tca maeots (mamuhtolj ey tca enji), maplsots njm ltcar
hramots (nmmam ey tca enji) njm tca ajmojd en`njha. ]ca maplsotlr‟s hcahis
rahaovam ey tca enji murojd tca parolm fny nhhlfpnjy tca enji stntafajt,
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nrrnjdam oj tca lrmar lb pnyfajt. ]ca pnom lr hnjha`am hcahis nra parblrntam lr
stnfpam ‐pnom‖ tldatcar wotc tca mnta lb pnyfajt.
]ca en`njha sclwj oj n fljtc`y enji stntafajt sa`mlf aqun`s tca en`njha
nppanrojd oj tca maplsotlr‟s nhhlujtojd rahlrms. Hartnoj trnjsnhtoljs rahlrmam ey
tca maplsotlr fny jlt cnva eaaj rahlrmam ey tca enji. ]ca flst hlfflj
axnfp`as nra;
>. Lutstnjmojd hcahis; nra hcahis ossuam njm rahlrmam ey tca hlfpnjy eut
ranhcam tca enji tll `nta tl ea ojh`umam oj tca enji stntafajt blr tca
hurrajt fljtc.
Oj nmmotolj, hartnoj trnjsnhtoljs nppanrojd oj tca enji stntafajt fny jlt cnva
eaaj rahlrmam ey tca maplsotlr. Blr axnfp`a;
>. Xarvoha hcnrdas; enjis lbtaj hcnrda n baa blr cnjm`ojd sfn`` nhhlujts, tca
tca nhhlujt njm tca jufear lb hcahis pnom murojd tca fljtc.
5. Hcnrdas blr maplsotojd subbohoajt bujm ; wcaj hcahis nra maplsotam, tca
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hcahis fny prlva tl ea uj hl``ahtoe`a, eahnusa tca fniar lb tca hcahi mlas
jlt cnva subbohoajt bujms oj cos lr car nhhlujt. Oj suhc hnsa, tca enji wo``
]ca maplsotlr sclu`m voaw nj JXB hcahi ns nj nhhlujt rahaovne`a brlf tca
fniar lb tca hcahi, jlt ns hnsc. ]ca nhhlujtojd ajtry raquoram hljsosts lb n
maeot tl tca nhhlujt rahaovne`a brlf tca hustlfar njm n hramot tl hnsc.
8. Hramot blr ojtarast anrjam ; flst enjis lbbar slfa hcahiojd nhhlujts wcohc
=. Fosha``njalus enji hcnrdas njm hramots ; enjis hcnrda blr sarvohas suhc ns
Jlj subbohoajt bujm hcahis tca enji mamuhts tcasa hcnjdas brlf tca
Ob tca enji hl``ahts n jlta rahaovne`a lj eacn`b lb tca maplsotlr, ot nmms tca
fljay tl tca maplsotlr‟s nhhlujt njm ossuas nhhramot faflrnjmuf. Oj enji
rahljho`ontolj, tca en`njhas sclwj oj tca enji stntafajt njm oj tca nhhlujtojd
rahlrms eltc nra nmkustam blr njy uj rahlrmam trnjsnhtolj. Nmmotoljn`
nmkustfajts fny ea raquoram tl hlrraht njy arrlrs moshlvaram oj tca enji
stntafajt lr oj tca nhhlujtojd rahlrms.
Axnfp`a >
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]ca Ku`y enji stntafajt sajt ey tca enji tl NEH hlfpnjy sclws n en`njha lb
hnsc lj maplsot nt Ku`y 8> lb Er.1777.>4. Nssufa tcnt lj Ku`y 8>,nssuf tca lj Ku`y
8>, NEH‟s `amdar sclws n enji en`njha lb Er. =, 525. 38.
>. N maplsot lb Er =>7. ?7 fnma nbtar enjiojd clurs njm mlasj‟t nppanr oj tca
enji stntafajt
5. Blr hcahis ossuam oj Ku`y cnva jlt yat eaaj pnom ey tca enji (lutstnjmojd
Mnvom. NEH hlfpnjy cnm `abt tcos jlta wotc tca enjis hl``ahtolj
mapnrtfajt.
1. Er. 1,77 baa hcnrdam ey enji blr cnjm`ojd hl``ahtolj lb jlta rahaovne`a
2. Er. 17.51 hcahi brlf hustlfar Klcj maplsotam ey NEH hlfpnjy hcnrdam
3. Hcahi jufear 341 wns ossuam Ku`y 57 oj tca nflujt lb Er 31 eut wns
ta`apclja axpajsa
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NEH Hlfpnjy
Enji rahljho`ontolj
En`njha par enji stntafajt Ku`y 8>, 577> -----------------Er. 1777. >4
Er 1, =>>.74
Jl 333 >7.51
Jl 3?7 =75,17
Er.(?=.51)
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Hnsc ------------------------------15=.4=
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Ot os usun``y prnhtoha blr eusojass ajtarprosa tl raquora tcnt avary pnyfajt lb hnsc
ea avomajham ey n hcahi sodjam ey n masodjntam lbbohon`. Ns nj nmmotoljn` hljtrl`,
slfa borfs raquoram twl sodjnturas lj n`` hcahis lr lj`y lj hcahis wcohc nra
`nrdar tcnj n hartnoj nflujt. Tcaj nj lwjar lb n eusojass cns parsljn`
ijlw`amda lb n`` dllms njm sarvas purhcnsam, tca lwjar fny sodj hcahis9 wotc
tca nssurnjha tcnt tca hramotlrs cnva bl``lwam tca tarfs lb tcaor hljtrnhts njm
tcnt tca axnht nflujt lb tca le`odntolj os eaojd pnom. Moseursojd lbbohon`s nra
sa`mlf ne`a tl cnva suhc n hlfp`ata ijlw`amda lb nbbnors.
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Qjpnom vluhcar bo`a; Nbtar n vluhcar cns eaaj rahlrmam oj tca vluhcar radostar, ot
os bo`am oj nj ujpnom vluhcar bo`a, wcara ot rafnojs ujto` ot os pnom. ]ca nflujt mua
lj anhc vluhcar raprasajts tca hramot en`njha lb nj nhhlujt pnyne`a, njm tca
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N`` vluhcar systafs ojh`uma slfa wny tl nssura pnyfajt wotc oj tca moshlujt
parolm lr lj tca `nst mny lb tca hramot parolm. N sofp`a eut abbahtova fatclm os tl
bo`a anhc vluhcar oj tca ujpnom vluhcar bo`a nhhlrmojd tl tca anr`oast mnta tcnt
hljsomarntolj sclu`m ea dovaj tl ots pnyfajt. ]ca bo`a fny ea fnma up lb n drlup
lb bl`mars njm jufearam. Xuhc n systaf erojds tl tca nttajtolj lb tca moseursojd
lbbohon` tca vluhcars tcnt nra tl ea pnom lj anhc mny. Ot n`sl prlvomas fnjndafajt
wotc n hljvajoajt fanjs lb blrahnstojd tca nflujt lb hnsc jaamam tl faat
fnturojd le`odntolj.
Tcaj n vluhcar os tl ea pnom, ot os raflvam brlf tca ujpnom vluhcar bo`a njm n
hcahi os ossuam oj pnyfajt. ]ca mnta, tca jufear, njm tca nflujt lb tca hcahi
nra `ostam lj tca enhi, lb tca vluhcar blr usa oj rahlrmojd tca pnyfajt oj tca
hcahi radostar. Wnom vluhcars njm tca supplrtojd mlhufajts nra lbtaj ruj
tcrludc n hnjha`ojd fnhcoja tl pravajt nhhomajtn` lr ojtarjntoljn` rausa.
Wnom vluhcar bo``; Nbtar pnyfajt, vluhcars nra usun``y bo`am oj jufarohn` lrmar oj n
pnom vluhcar bo`a. ]cay nra tcaj ranmo`y nvno`ne`a blr axnfojntolj ey afp`lyaas lr
ojmapajmajt numotlrs jaamojd ojblrfntolj nelut hartnoj axpajmotura. Avajtun``y
tca pnom vluhcars nra mastrlyam nhhlrmojd tl tca borf‟s pl`ohoas hljharjojd tca
ratajtolj lb rahlrms.
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Nhtovoty blur
>. ]ca enji stntafajt blr S_[ Hlfpnjy blr Npro` 87 ojmohntas n en`njha lb Er.
>7,==8.>>. ]ca S_[ Hlfpnjy afp`lys tca vluhcar systaf oj hljtrl``ojd
axpajmoturas njm moseursafajts. N`` hnsc rahaopts nra maplsotam anhc avajojd oj n
jodct maplsotlry, nbtar enjiojd clurs. ]ca nhhlujtojd rahlrms ojmohnta tca
bl``lwojd suffnry mntn blr hnsc rahaopts njm moseursafajts blr Npro`
Hcahi radostar
Hlfpnroslj lb tca enji stntafajt njm tca nhhlfpnjyojd hnjha`am hcahis njm
faflrnjmufs wotc tca rahlrms ravan`am tca bl``lwojd rahljho`ojd otafs;
n. ]ca enji cnm hl``ahtam blr S_[ Hlfpnjy Er. ?>5 lj n jlta `abt blr
m. N hcahi mrnwj blr Er. 4? cnm eaaj arrljalus`y hcnrdam ey tca enji
ns Er.?4
a. N hcahi blr Er. >7 raturjam wotc tca stntafajt cnm eaaj rahlrmam oj
tca hcahi radostar ns Er. >77. ]ca hcahi wns blr tca pnyfajt lb nj
supp`oas lj nhhlujt
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Ojstruhtolj;
5. ]ca bl``lwojd mntn nra nhhufu`ntam blr usa oj rahljho`ojd tca enji nhhlujts
lb Fadn Hlfpnjy blr Kuja.
OJX]UQH]OLJX ;
>. Tcnt os fanjt ey hnsc< Tcy os hnsc snom tl ea tca flst `oquom nssats<
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n) Maplsot oj trnjsot
h) Lutstnjmojd hcahis
lb ojsubbohoajt bujm
1. ]ca hlfeojam hnsc hlujts lb n`` hnsc radostars nt tca h`lsa lb n eusojass os
Er. 8.17 flra tcnj tca hnsc sn`as ojmohntam ey tca hnsc radostaram tnpas
njm
3. ]ca hnsc oj tca enji nhhlujt lb S_[ Hlfpnjy nt Kuja 87, lb tca hurrajt
yanr ojmohntam n en`njha lb Er. >?, 217.87 nbtar eltc tca hnsc rahaopts
Klurjn` njm tca hcahi radostaram blr Kuja cnm eaaj plstam. ]ca enji
stntafajt ojmohntam n en`njha lb Er. 87,272.87 lj Kuja 87. Ltcar ra`ntam
avajts lhhurram murojd tca fljtc wara;
5. N maplsot lb Er. 2,=24.41 raprasajtojd rahaopts lb Kuja 87, cnm eaaj fnma
tll `nta tl nppanr lj tca enji stntafajt
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8. ]ca enji cnm hl``ahtam Er. 87?7 lj n jlta `abt blr hl``ahtolj. tca bnha lb tca
=. N hcahi blr Er. ?> raturjam wotc tca stntafajt cnm eaaj rahlrmam
arrljalus`y oj tca hcahi radostar ns Er. >?. ]ca hcahi wns blr tca pnyfajt
nhhlujt.
1. N hcahi mrnwj blr Er. 11 cnm eaaj arrljalus`y hcnrdam ey tca enji ns Er.
117
Ojstruhtoljs;
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