EFMDL < JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC

^K]PCI]LNAK]8 Ljgfifstrltfvcs
JF^KMZC^L8
LMZFUFJLJ8 GLZ^FM[AL CPC^Z[IL >0>0
H[]ZFEFMLMFÝI
JK]M^FPMFÝI
Jfeuijfr ka prcmksc, acs rkqufsftcs ikmkslrfcs, ka mrcicbrlgl jk gltrçmual.
lPtakliimfefýfmilr y crblifzlr ka prcmksc jk gltrçmual plrl munrfr als gktls jkAakilr jk efmdls jk gltrçmual jk acs laugics iukvcs y als efmdls jk lmtulafzlmfýi jk jltcs jk acs
CNHKZFUC JK AL LMZFUFJLJ GKZL
Gltrfmualr l al pcnalmfýi ksmcalr prkvfstl ki als 4 luals
^klafzlr jk glikrl cpcrtuil al gltrçmual jk acs ifücs y ifüls

ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI

[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlr ka prcmksc x Jfrkmtcrl
Jfeuijfr ka mrcicbrlgl x Cefmfifstl
Khkmutlr ka prcmksc jk gltrçmual
x
jk acs laugics iukvcs x Cefmfifstl
Khkmutlr ka prcmksc jk rltfefmlmfýi jk gltrçmual jk laugics litfbucs
x x x Cefmfifstl

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Cefmfifstl Pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8 Gltkrfla fgprksc
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

<
 EFMDL > JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Mcivfvkimfl y Mcgftæ jk Lprkijfzlhk
JF^KMZC^L8
LMZFUFJLJ8 FIFMFC JKA LÜC K]MCAL^- NFKIUKIFJL
H[]ZFEFMLMFÝI JK]M^FPMFÝI

km kpsalirftck lc rubili sfzklrrfk t cjkl lsm atlfsv fljmltjfvkfjs lpjlkrls pjlrl al k na fnkiv kfifmfjfcl jlk als
]k prkvkrì aaclmtfvfjljks
lsü icfücsl rklafzlrsk plrl rkmfnfr l acs ifücs y ifüls, tlitc iukvcs,
mcgc litfbucs ki ui mafgl jk lrgciçl y trliqufafjlj.
CNHKZFUC JK AL LMZFUFJLJ
GKZL
Plrtfmfpli tcjcs acs ifücs jk lgncs turics M^CGCB^LGL JK KHKM[MFCI
Crblifzlr als lmtfvfjljks plr k nuki fifmfc jka lüc ksmcalr
ZL^KL] GKZL MC]ZC
[IFJLJ MLIZFJLJ J K E G L G H H L] CI ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj jk
nfkivkifjl x Mcgfsfýi
Jfstrfnumfýi jk gltkrflaks y
rkmurscs x Jfrkmmfýi
Kalncrlmfýi jk rkmcgkijlmfciks
plrl pljrks x Jcmkitks
Kalncrlmfýi jk rkmukrjcs plrl acs ifücs
Kalncrl ka pali jk Ljlptlmfýi x Luxfaflrks
ZCZLA
Jcmkitks

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks,
pkrscila ljgfifstrltfvc Kqufpc jk scifjc / Gfmrýecic
MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

>
 EFMDL = JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 MCGFZÆ JK BK]ZFCI LGNFKIZLA V JK ^FK]BC
JF^KMZC^L8
LMZFUFJLJ8 JFL JKA LB[L
H[]ZFEFMLMFÝI JK]M^FPMFÝI
Ks ikmkslrfc plrl slavlbulrjlr al slauj jk acs kstujflitks jk al FKF mcgc gkjfjl jk prkvkimfýi jk kiekrgkjljks
CNHKZFUC JK AL LMZFUFJLJ
]ksfciks quk rkeukrzli al fgpcrtlimfl jka lskc jk als glics, ki acs ifücs
GKZL

Acblr quk acs ifücs mcitrfnuyli la mufjljc jka lbul

ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L] CI ^K]PCI]LNAK]
x Jfrkmtcrl, jcmkitks
Palifefmlmfýi jk lmtfvfjlj
Mccrjfilr mci al Pcstl TTTTTTTTTT,
jk plrl rklafzlr
mlgplül jk alvljc jk glics al Jcmkitk Mkafl Plsmc

Fiecrglr l acs ifücs scnrk al

Jcmkitks
fgpcrtlimfl jka alvljc jk glics Jfeusfýi mci acs pljrks scnrk al fgpcrtlimfl jka alvljc jk glics.
]ksfciks jk lprkijfzlhk
ZCZLA Jfrkmtcrl, jcmkitks

Jcmkitks

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks,
pkrscila ljgfifstrltfvc Fgprkscrl l mcacrLefmdks, Hlnýi açqufjc, plpka tclaal, lbul,
MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

=
 EFMDL : JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Mcivfvkimfl
JF^KMZC^L8
LMZFUFJLJ8 ]KGLIL JK AL KJ[MLMFCI FIFMFLA
H[]ZFEFMLMFÝI JK]M^FPMFÝI

CNHKZFUC JK AL LMZFUFJLJ GKZL

Jka >; la >6 jk Glyc M^CGCB^LGL JK KHKM[MFCI
Acbrlr al fitkbrlmfýi y plrtfmfplmfýi jk acs ifücs y pljrks jk elgfafl l trlvæs jk su plrtfmfplmfýi ki al lmtfvfjlj
ZL^KL] L G H H L ] C I ^K]PCI]LNAK]
GKZL MC]ZC
[IFJLJ MLIZFJLJJ KE G
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi mci
tcjc ka pkrscila
x
Lgnfkitlmfýi jk plikaks jka mcakbfc x
Hukbcs la lfrk afnrk, (multrc) ki ka plrquk. x
Lmtfvfjlj aftkrlrfl ki mljl lual (jrlgltfzljl
pcr acs pljrks)
x
Efkstl jk fitkbrlmfýi y mcgplrtfr.

ZCZLA
^K\[K^FGFKIZC]

Jfrkmtcrl,P jKc^m]kCiItkLsA, l uxfaflrks, pkrscila]K^UFMFC

ljgfifstrltfvc K\[FPC CZ^C]
MC]ZC ZCZLA8
EKMDL JK FIFMFC8 jfm. EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

:
 EFMDL ; JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Mcivfvkimfl
JF^KMZC^L8
LMZFUFJLJ8 JFL JKA PLJ^K
H[]ZFEFMLMFÝI JK]M^FPMFÝI
]fkijc ikmkslrfc fivcaumrlr l al elgfafl ki ka qukdlmkr kjumltfvc, sk dl vfstc ]k rklafzlrì uil lmtfvfjlj plrl mcgplrtfr mci acs pljrks ki als luals jcijk acs
pcr mcivkifkitk rklafzlr lmtfvfjljks jk fitkbrlmfýi mci al plpì ifücs y ifüls pcibli ki glifefkstc sus dlnfafjljks y mrkltfvfjlj ki al kalncrlmfýi
jk uil tlrhktl.
CNHKZFUC JK AL LMZFUFJLJ GKZL
Acbrlr al fitkbrlmfýi y plrtfmfplmfýi jk acs ifücs y pljrks l trlvæs jk
su plrtfmfplmfýi ki al lmtfvfjlj Mcgplrtfr uil lmtfvfjlj mci acs pljrks
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi y al jfrkmtcrl Ki jfmfkgnrk jka >0<6
x x Efiks jk Lnrfa >0>0
Lgnfkitlmfýi jk als pfzlrrls jka lual mci jfnuhcs Jfrkmmfýi y luxfaflrks
jk
acs ifücs.
T
Lual lnfkrtl/ tlaakr/ mcgplrtfr. (Jkslyuic/acimdk) Jcmkitk jk lual
T
Fivftlmfýi y rkmukrjc plrl
plpì
T Jfrkmmfýi y luxfaflrks

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, Mlrtuafils, plpkaks jfvkrscs, bcgl,
pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8 Kqufpc jk ]cifjc / gfmrýecic paugciks
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

;
;
 EFMDL 5 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Lprkijfzlhk
JF^KMZC^L8
LMZFUFJLJ8 Plslmlaak Pcr Lifvkrslrfc Pltrfc
H[]ZFEFMLMFÝI
JK]M^FPMFÝI
]fkijc ikmkslrfc jlr rklamk l iukstrl fjkitfjlj ilmfcila, sk plrtfmfplrl mci al mcguifjlj ki ui plslmlaak pcr efkstls pltrfls
CNHKZFUC JK AL LMZFUFJLJ
k]ka p rlksllamfzllaarkl ckrib lmicfczrljjfci lpmcfýr ial m mccig acusi fpjlljjrks jk elgfafl, als lakbcrçls l prkskitlr
GKZL
Plrtfmfplmfýi jka <00% jk ifüc y ifüls jk al fistftumfýi M^CGCB^LGL JK KHKM[MFCI
Ulacrlr iukstrl fjkitfjlj muaturla l trlvæs jk al jfeusfýi jk sus jlizls
ZL^KL] GKZL MC]ZC
[IFJLJ MLIZFJLJ J KE G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi x Mcgfsfýi jk lprkijfzlhk
x
^kuifýi jka pkrscila jcmkitk jk lgncs Mcgfsfýi jk lprkijfzlhk
turics
Prkplrlmfýi jk als mcgplrsls plrl kaJcmkitks jk lual luxfaflrks
plslmlaak
x x
Khkmumfýi jk al lmtfvfjlj x Jcmkitks y luxfaflrks

Kvlaulmfýi jk al lmtfvfjlj x

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
frkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8 Kqufpc jk ]cifjc, Gfmrýecic Plpka ncij , Zfitl
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

5
 EFMDL 2 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Lprkijfzlhk
JF^KMZC^L8
LMZFUFJLJ8 JFL JKA ACB^C
H[]ZFEFMLMFÝI JK]M^FPMFÝI
Al prkskitk lmtfvfjlj rkspcijk la tkgl -Zcjcs pcjkgcs Lprkijkr, Iljfk sk
\ukjl Ltrìs‗ , kstl lmtfvfjlj nusml jkgcstrlr al mciscafjlmfýi jk ]k mccrjfilrì mci acs jcmkitks, plrl al prkskitlmfýi jk acs acbrcs jk
acs lprkijfzlhks
lprkijfzlhks jk acs kstujflitks jk acs ifücs, l trlvæs jk acs prcykmtcs khkmutljcs.
CNHKZFUC JK AL LMZFUFJLJ GKZL
Jfeuijfr acs acbrcs jk lprkijfzlhk cntkifjcs ki ka lüc ksmcalr TTTTTT
pcr iukstrcs jk acs ifücs y ifüls Prkskitlmfýi jk acs acbrcs cntkifjcs ki als ìrkls jka Murrçmuac Ilmfcila
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x Mcgfsfýi
Kalncrlmfýi jk fivftlmfciks jk rkmukrjcs x
Jcmkitks
Khkmumfýi jka Jçl jka acbrc
x Jcmkitks
Kvlaulmfýi jk al Lmtfvfjlj
x Mcgfsfýi

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks,
luxfaflrks, pkrscila Kqufpc jk ]cifjc, gksls Plpkactks, mlrtuafils, mfitls jk kgnlalhk
MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

2
 EFMDL 4 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Mcivfvkimfl
JF^KMZC^L8
LMZFUFJLJ8 EK]ZKHLIJC L AC] LN[KAFZC]
H[]ZFEFMLMFÝI JK]M^FPMFÝI
]k rklafzlrl ui lmtfvfjlj plrl mcgplrtfr mci acs lnukaftcs ki als luals jcijk acs
lKsacs
ikmkslrfc rkmcicmkr
pljrks mci al alncr
ka mufjljc qukifücs
jk acs rklafzli acs lnukaftcs lpcylijc
ifücs y ifüls pcijrìi jk glifefkstc su mrkltfvfjlj plrl kalncrlr uil tlrhktl plrl
su lnukaftc(l)
CNHKZFUC JK AL LMZFUFJLJ GKZL

Fitkbrlr l acs lnukaftcs ki als lmtfvfjljks jk al F KF Plrtfmfplmfýi jk acs ifücs y ifüls jk tcjls al luals
vfkriks >5 jk lbcstc ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi y
al jfrkmtcrl
x x
Mcgplrtfr ki ka pltfc mci acs lnukaftcs x Mcgfsfýi
Lgnfkitlmfýi jka Al mcgfsfýi y
pltfc luxfaflrks
T
Fivftlmfýi plrl ka lnukaftc (l) Jfrkmmfýi
T
Kvlaulmfýi jk al Lmtfvfjlj Mcgfsfýi
x
^K\[K^FGFKIZC]
]K^UFMFC K\[FPC CZ^C]

MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8

E[KIZK JK EFILIMFLGFKIZC
^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

4
 EFMDL 6 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC

^K]PCI]LNAK]8 MCGFZÆ JK BK]ZFCI LGNFKIZLA V JK ^FK]BC

JF^KMZC^L8
LMZFUFJLJ8 JFL JKA LDC^^C JK KIK^BFL
H[]ZFEFMLMFÝIJK]M^FPMFÝI
Zcglr mcimfkimfl , ki mulitc la usc jflrfc jk al kikrbçl , mcgc uil gkjfjl jk ldcrrc elgfaflr y uil fgpcrtlitk mcitrfnumfýi l al prctkmmfýi jka gkjfc lgnfkitk
CNHKZFUC JK AL LMZFUFJLJ
Jfeuijfr ki iukstrcs ifücs y elgfafls ka mufjljc y ldcrrc jk al kikrbçl
Jfeuijfr al fgpcrtlimfl jka ldcrrc jk kikrbçl plrl ka mufjljc jka paliktl GKZL
>< jk Cmtunrk
M^CGCB^LGL JK KHKM[MFCI
ZL^KL] GKZL MC]ZC
[IFJLJ MLIZFJLJ J K E G L G H H L] CI ^K]PCI]LNAK]
^kuifýi jk mccrjfilmfýi jk al

mcgfsfýi x Mcgftæ jk bkstfýi Lgnfkitla

Kalncrlmfýi jk Jçptfmcs plrl acs pljrks jk elgfafl
xJfrkmtcrl
Lmtfvfjlj Aftkrlrfl
]cnrk al fgpcrtlimfl jka ldcrrc jk kikrbçl
ZCZLA x Jcmkitks

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

6
 EFMDL <0 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Jcmkitk jk Fimausfýi
JF^KMZC^L8
LMZFUFJLJ8 ]KGLIL JK AL KJ[MLMFCI FIMA[]FUL
H[]ZFEFMLMFÝI JK]M^FPMFÝI

CNHKZFUC JK AL LMZFUFJLJ GKZL

Prcgcvkr al fitkbrlmfýi jk acs laugics fimaufjcs ki als jfekrkitks lmtfvfjljks Plrtfmfplmfýi jka 60% jk acs ifücs y ifüls jk al
fistftumfýi ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x
^kuifýi jk mccrjfilmfýi mci
jcmkitk jka kqufpc ]LLIKK Jcmkitks mci ifücs fimaufjcs

Jfeusfýi pcr acs larkjkjcrks jk al

FK
x Mcalncrlmfýi jk acs pljrks jk elgfafl.
^kuifýi jka pkrscila jcmkitk jk
lgncs turics
x Jcmkitks mci ifücs fimaufjcs
Lgnfkitlmfýi jk al FKF
x Luxfaflrks
Ufjkc scnrk ka tkgl x Jcmkitks y luxfaflrks

Kvlaulmfýi jk al lmtfvfjlj x

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8 Kqufpc jk scifjc /Gfmrýecic
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC

<
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

<
 EFMDL << JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Mcivfvkimfl
JF^KMZC^L8
LMZFUFJLJ8 LIFUK^]L^FC JK AL FI]ZFZ[MFCI
H[]ZFEFMLMFÝI
JK]M^FPMFÝI

CNHKZFUC JK AL LMZFUFJLJ GKZL

Acbrlr al fitkbrlmfýi jk tcjl al mcguifjlj kjumltfvl jk al fistftumfýi kjumltfvl TTTTTTTTT Jka ; la 2 jk cmtunrk

ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI

[IFJLJ MLIZFJLJ J KE G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x
^kuifýi jka pkrscila jcmkitk jk lgncs turics x Mcgfsfýi

Lgnfkitlmfýi jk acs plikaks, tæmifml afnrk.

x Jcmkitks y luxfaflrks
Bfgolil plrl acs ifücs. xx
Jcmkitks y luxfaflrks
Efkstl jk fitkbrlmfýi
Jcmkitks y luxfaflrks
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks,
pkrscila ljgfifstrltfvc Kqufpc jk scifjc /Gfmrýecic
MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

<
 EFMDL <> JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 MCGFZÆ JK LP^KIJFXLHK
JF^KMZC^L8
LMZFUFJLJ8 LMZFUFJLJK] JKA PALI AKMZC^
H[]ZFEFMLMFÝI JK]M^FPMFÝI
]fkijc ikmkslrfc fimkitfvlr , ki iukstrcs ifücs y ifüls ka lgcr plr al akmturl
, jksjk tkgprlil kjlj , ks quk sk palitkl uil skrfk jk lmtfvfjljks ]k rklafzlrìi uil skrfk jk lmtfvfjljks jkitrc jka lual, plrl gctfvlr ki acs ifücs ka
plrl fgpakgkitlr ka pali akmtcr lgcr l al akmturl
CNHKZFUC JK AL LMZFUFJLJ GKZL
Plrtfmfplmfýi jk pljrks y kstujflitks ki als
Jkslrrcaalr ki acs kstujflitks dlnfafjljks jka ìrkl jk mcguifmlmfýi
lmtfvfjljks
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x Mcgftæ jk lprkijfzlhks
x x x x x
Mukitl mukitcs jk jcmkitks x x x x Jcmkitks jk mljl lual
Ksmkifefmlmfýi jk mukitcs l mlrbc jk
acs pljrks x Mcgfsfýi jk Kjumlmfýi fifmfla y lifvkrslrfc
Glrltýi jk Akmturl mci al
plrtfmfplmfýi jk acs pljrks x Mcgftæ jk lprkijfzlhks
Akmturl pcr palmkr ki als luals x x x x x x x x x Jcmkitks jk mljl lual
Jrlgltfzlmfciks mci acs x x x
ifücs x x x x x x Jcmkitks jk mljl lual

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
frkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc Mukitcs faustrljcs, plpkaks, mcacrks, paugciks, ktm.
MC]ZC ZCZLA8 Guatfgkjfl EKMDL JK ZÆ^GFIC8
EKMDL JK FIFMFC8
E[KIZK JK EFILIMFLGFKIZC

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K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL <= JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Luxfaflr jk Mcgftæ jk Zutcrçl y mcivfvkimfl
JF^KMZC^L8
LMZFUFJLJ8 K]M[KAL JK PLJ^K]
H[]ZFEFMLMFÝI JK]M^FPMFÝI
Zfkik mcgc efilafjlj jkslrrcaalr lmtfvfjljks quk acs skisfnfafmk y lyujk l ]k rklafzlrli lmtfvfjljks, mcgc mdlrals c tlaakrks gìs jfiìgfmcs y mci tkgls l
acs pljrks jk elgfafl l tcglr mcimfkimfl jk su rca , mcgprcgktfæijcsk l trlmtfvcs jk fitkræs y ikmksfjlj jk acs pljrks jk elgfafl y c ifücs, mci ka lpcyc
gkhcrlr su trltc y rkalmfýi mci sus dfhcs j
lafljcs
CNHKZFUC JK AL LMZFUFJLJ GKZL
Al plrtfmfplmfýi jk acs pljrks jk elgfafl jk als 4 luals
Crfkitlr l acs pljrks jk elgfafl mci ka lpcyc jk fistftumfciks lafljls
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x
Mdlral mci Jcmkitk c Kqufpc jk
]LLIKK x Jfrkmtcrl y Luxfaflrks
Mdlral mci kspkmflafstl jk al pcstl
jk Gfrciks Nlhc x Jfrkmtcrl y Luxfaflrks
Mulrtk mdlral ki Laflizl mci ctrl
fistftumfýi x Jfrkmtcrl y Luxfaflrks
Kvlaulmfýi jk al lmtfvfjlj

ZCZLA

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc Kqufpc jk ]cifjc, Gfmrýecic ,
MC]ZC ZCZLA8 Guatfgkjfl Dchls Ncij , tfitl
EKMDL JK ZÆ^GFIC8
EKMDL JK FIFMFC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL <: JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Mcivfvkimfl
JF^KMZC^L8
LMZFUFJLJ8 MKAKN^LIJC AL ILUFJLJ
H[]ZFEFMLMFÝI JK]M^FPMFÝI
Zfkik al efilafjlj jk fitkbrlr l tcjcs acs lbkitks jk al Fistftumfýi kjumltfvl,
mci lmtfvfjljks quk pcsfnfaftki ka vkrjljkrc skitfjc jk al ilvfjlj8 ]k rklafzlrì lmtfvfjljks jk fitkbrlmfýi mcgc jrlgltfzlmfýi , mdcmcaltljl, mci al
al scafjlrfjlj, ka lgcr y plz plrtfmfplmfýi jk tcjl al mcguifjlj kjumltfvl
CNHKZFUC JK AL LMZFUFJLJ GKZL

Mcicmkr y vlacrlr ka sfbifefmljc jk al ilvfjlj

\uk mcgplrtli acs ifücs y ifüls gltrfmualjcs ki als 4 luals jk al
FKF ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi Jcmkitks rkspcislnaks
x T
Lgnfkitlmfýi jk lual y jk al fistftumfýi Jcmkitks rkspcislnaks
Prkskitlmfýi jk vfaalimfmcs ilvfjkücs, T Jcmkitks
y
Mdcmcaltljl pcr ilvfjlj
T
Kvlaulmfýi jk al lmtfvfjlj
x
ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks,
luxfaflrks, pkrscila Kqufpc jk ]cifjc / Gfmrýecic
MC]ZCljgfifstrltfvc
ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL <; JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 MCGFZÆ JK BK]ZFCI LGNFKIZLA V JK ^FK]BC
JF^KMZC^L8
LMZFUFJLJ8 ]FG[ALM^C] ILMFCILAK]
H[]ZFEFMLMFÝI JK]M^FPMFÝI

p]lcril fkgstplcrr ptlrkiptklsr lpjlcrls skcin mrlksvcfv ,f rq yu kal t ^klafzlr al palifefmlmfýi, plrl pcjkr rklafzlr jk glikrl cpcrtuil als lmmfciks
ikmkslrfls plrl al plrtfmfplmfýi ki als lmtfvfjljks jk bkstfýi jk rfksbc.
lsfag sfuiaflkmsftýrci cimcus rprklrgftk crblifzlr gkhcr,
CNHKZFUC JK AL LMZFUFJLJ GKZL

Crblifzlr cpcrtuilgkitk acs sfgualmrcs ilmfcilaks k fistftumfcilaks Acs ifücs y ifüls gltrfmualjcs ki als 4 luals jk al FKF
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk acs sfgualmrcs x x Mccrjfiljcrks jk bkstfýi jk
rfksbc Crblifzlmfýi jka KGKJ F.K. x Mccrjfiljcrks jk bkstfýi jk
rfksbc
Khkmumfýi jk sf gualmrcs ilmfcilaks x x
x x Mccrjfiljcrks jk bkstfýi jk rfksbc
Khkmumfýi jk sfgualmrcs
fistftumfcilaks Mccrjfiljcrks jk bkstfýi jk rfksbc
x x x
]ksfciks jk lprkijfzlhk x Jcmkitks
Kalncrlr jçptfmcs plrl acs pljrks T
jk elgfafl x T T jfrkmmfýi
ZCZLA

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8 Fgprkscrl l mcacr y ki N/I Plpka ncij , tfitl
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC

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K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL <5 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 MCGFZÆ JK Z[ZC^FL
JF^KMZC^L8
LMZFUFJLJ8 ]K]FCIK] JK Z[ZC^FL
H[]ZFEFMLMFÝI JK]M^FPMFÝI

iZffükcisk y m cifgülcs e fiplarflj lmcj intrffinjulfr lu isu l ]k rklafzlrli lmtfvfjljks jk lprkijfzlhk quk ecrtlakmkrìi al mcivfvkimfl jka lual, ka
mcicmfgfkitc , ka rkspktc jk su mukrpc y ka jk acs jkgìs , lsç mcgc sus jkrkmdcs
jmckgslprrlcüalacg dfkuigtlci kcek ym etcfvrrcg yl mcfýbi ftiftvkkcb
lr lacs
CNHKZFUC JK AL LMZFUFJLJ GKZL
^kecrzlr labuics mcitkifjcs fgpcrtlitks plrl ka jkslrrcaac jka ìrkl
pkrscila scmfla jk acs kstujflitks < sksfýi jk tutcrçl pcr gks
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x MCGFZÆ JK Z[ZC^FL
]ksfýi jk tutcrçl - als icrgls jk lual x x Jcmkitks jk lual

]ksfýi jk tutcrçl - rkspktc pcr su mukrpc x Jcmkitks jk lual

]ksfýi jk tutcrçl ” rkspktc ka mukrpc jk gfs
lgfbcs x Jcmkitks jk lual

]ksfýi jk tutcrçl ” Mcgplrtfr mci acs Jkgìs x Jcmkitks jk lual

]ksfýi jk tutcrçl ” Dlmkr ^kspktlr sus
jkrkmdcs x Jcmkitks jk lual
]ksfýi jk tutcrçl ” Lprkijkr l ^kspktlr acs
jkrkmdcs jk acs Jkgìs x Jcmkitks jk lual

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]

MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8

E[KIZK JK EFILIMFLGFKIZC

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K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL JK <2 LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Lafgkitlmfýi Ksmcalr
JF^KMZC^L8
LMZFUFJLJ8 ^KMFMALHK JK JK]KMDC]
H[]ZFEFMLMFÝI JK]M^FPMFÝI

CNHKZFUC JK AL LMZFUFJLJ GKZL

Prcgcvkr ka mufjljc jka paliktl l trlvæs jk lmtfvfjljks jk rkmfmalhk
Kstujflitks quk plrtfmfpli ki al lmtfvfjlj jk rkmfmalhk

ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI

[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
Palifefmlmfýi jk lmtfvfjlj x Mcgftæ
Jfeusfýi jk al fgpcrtlimfl jka
x Jcmkitks jk lual
rkmfmalhk.
Malsfefmlmfýi jk x x x x x
rksfjucs x x x Jcmkitks y ifücs y ifüls jk mljl lual
xx x x x
KAFGFILMFCI jk acs rksfjucs x x x Pkrscila ljgfifstrltfvc

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, pkrscila ljgfifstrltfvc
MC]ZC ZCZLA8
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL <4 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8
JF^KMZC^L8
LMZFUFJLJ8 FIUKIZL^FC JK AL FI]ZFZ[MFÝI
H[]ZFEFMLMFÝI
JK]M^FPMFÝI
^klafzlr ka nlrrfjc y aakiljc jk efmdls plrl pcjkr rklafzlr ka fivkitlrfc jk tcjcs acs
nfkiks jk al fistftumfýi.
CNHKZFUC JK AL LMZFUFJLJ GKZL
Fivkitlrflr tcjcs acs lgnfkitks jk al Fistftumfýi
Glitkikr lmtulafzljl al fiecrglmfýi jk acs nfkiks quk pcskk al fistftumfýi M^CGCB^LGL JK KHKM[MFCI
ZL^KL] GKZL MC]ZC
[IFJLJ MLIZFJLJ J KE G L G H H L ] C I ^K]PCI]LNAK]
x Jfrkmtcrl
Palifefmlr ka trlnlhc
^klafzlr ka nlrrfjc x kPjkurmsclmiflýai ljgfifstrltfvc y luxfaflrks jk
Ukrfefmlr mci acs jcmugkitcs jk lrmdfvc ka crfbki jk acs nfkiks
^klafzlr ka fiecrgk jk acs nfkiks kimcitrljcs x
^kspcislnak jk [MP jk al Fistftumfýi
^klafzlr acs trìgftks jk nlhl c trlisekrkimfl jk nfkiks
x Cefmfifstl

x Jfrkmtcrl

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]

Efmdls plrl tcgl jk fivkitlrfc

MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL <6 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC >0>0
^K]PCI]LNAK]8 Mcgftæ jk Lprkijfzlhk
JF^KMZC^L8
LMZFUFJLJ8 JF]Z^FN[MFÝI JK GLZK^FLA KJ[MLZFUC- M[LJK^IC] JK Z^LNLHC JK = , : V ; LÜC]
H[]ZFEFMLMFÝI
JK]M^FPMFÝI
Crblifzlr al jfstrfnumfýi cpcrtuil jk acs gltkrflaks kivfljcs pcr TTTTTTT Kalncrlr al afstl mci acs gltrfmualjcs y kstlnakmkr al mlitfjlj jk muljkrics jk
trlnlhc ikmkslrfcs kjljks, luals y turics
CNHKZFUC JK AL LMZFUFJLJ GKZL
Kstujflitks mci sus gltkrflaks mcgpaktcs la fifmfc jka lüc ksmcalr
Jfstrfnumfýi cpcrtuil jk gltkrflaks
GKZL ZL^KL] MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J KE G L G H H L ] C I ^K]PCI]LNAK]
x Jfrkmtcrl y mcgftæ
Palifefmlmfýi jk lmtfvfjlj
Crblifzlmfýi jk skmmfciks Kalncrlmfýi jk afstls plrl kitrkbl x Jfrkmtcrl
jk gltkrflaks skbøi gltrfmual Jfstrfnumfýi y rkmkpmfýi jk gltkrflaks mci lmtls jk kitrkbl
x Cefmfifstl

x Jfrkmtcrl y Jcmkitks

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]

MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8

E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL >0 JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Ljgfifstrltfvcs
JF^KMZC^L8
LMZFUFJLJ8 AFGPFKXL JKA ACMLA K]MCAL^ V JF]Z^FN[MFÝI JKA GCNFAFL^FC
H[]ZFEFMLMFÝI
JK]M^FPMFÝI

CNHKZFUC JK AL LMZFUFJLJ GKZL

Lgnfkitks afgpfcs, crjkiljcs y crblifzljcs M^CGCB^LGL JK KHKM[MFCI
Glitkikr al fistftumfýi afgpfl y crjkiljl
ZL^KL] GKZL MC]ZC
[IFJLJ MLIZFJLJ J KE G L G H H L ] C I ^K]PCI]LNAK]
x Jfrkmtcrl
Palifefmlmfýi jk pali jk afgpfkzl
Jfstrfnumfýi jk lmtfvfjljks y rkspcislnaks
Khkmumfýi jk als lmtfvfjljks jflrfls jk afgpfkzl x Jfrkmtcrl
x x x x x x
x x x Pkrscila jk skrvfmfc

Afgpfkzl bkikrla jk luals x x Pkrscila jk skrvfmfc

x
Glitkifgfkitc jk gcnfaflrfc x Pkrscila jk skrvfmfc

ZCZLA
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]

MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8

E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

>
 EFMDL >< JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Lprkijfzlhk
JF^KMZC^L8
LMZFUFJLJ8 UF]FZL] KJ[MLZFUL]

H][fk]iZjFEcFM iLkMmkFÝslIrfc nrfijlr l acs ifücs ksplmfcs jk fitkrlmmfýi mciJK]M^FPMFÝI

al ilturlakzl y acs lifglaks , ks quk sk palitkl kstl lmtfvfjlj, quk ecrtlakmkrì sus lprkijfzlhks
CNHKZFUC JK AL LMZFUFJLJ ]k mccrjfilrl al vfsftl pkjlbýbfml plrl jlr fifmfc l ui prcykmtc y/c al muagfilmfýi jka gfsgc
^kecrzlr acs lprkijfzlhks mci kxpkrfkimfls jfrkmtls l trlvæs jka mcitlmtc mci al rklafjlj GKZL
Plrtfmfplmfýi jka 20% jk acs ifücs y ifüls ki al lmtfvfjlj

ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI

[IFJLJ MLIZFJLJ J KE G L G H H L ] CI ^K]PCI]LNAK]
Palifefmlmfýi jk UF]FZL KJ[MLZFUL
x Jcmkitks jk lual
Jfeusfýi jk al lmtfvfjlj
x Jcmkitks jk lual
Lutcrfzlmfciks y paliks jk trlnlhc
x Jcmkitks jk lual
Khkmumfýi jk al lmtfvfjlj
x Jcmkitks jk lual
Kvlaulmfýi jk al
lmtfvfjlj x

^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jcmkitks, luxfaflrks, pkrscila
ljgfifstrltfvc Fgprkscrl Plpka ncij, tfitl
MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

>
 EFMDL >> JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 Mcgftæ jk Lprkijfzlhk
JF^KMZC^L8
LMZFUFJLJ8 MCIM[^]C K[^KOL
H[]ZFEFMLMFÝI JK]M^FPMFÝI

jKks fiikvmkksstlfbrlfcm fpýricgcvkr al plrtfmfplmfýi jk iukstrcs ifücs ]k rklafzlrl quk

Kxpkrfgkitc uil sk
prkskitlmfýi fitkril
prkskitlrl ki Kurkolkil ifvka
mljl jk
lual y jk kaal sk skakmmfcilrl ka
fistftumfýi
ki als lmtfvfjljks
CNHKZFUC JK AL LMZFUFJLJ GKZL
Kstfgualr al murfcsfjlj mfkitçefml jk iukstrcs ifücs y ifüls , gkhcrlijc acs
acbrcs jk lprkijfzlhk ki ka ìrkl jk mfkimfl rklafzlijc kxpkrfgkitcs
Plrtfmfplmfýi jk acs ifücs y ifüls jk tcjls al luals
skimfaacs
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi x Mcgfsfýi
^kuifýi jka pkrscila jcmkitk jk lgncs mcgfsfýi
turics
]kakmmfýi jk als kxpkrfkimfls ki mljl lual x
Jfrkmtcrl y Mcgfsfýi
plrl al ekrfl fitkril
x
Prkskitlmfýi jk als kxpkrfkimfls pcr luals y Jcmkitk jk lual
turics plrl Kurkol
x x
Kalncrlmfýi jk trçptfmcs jk als kx pkrfkimfls
quk rkprkskitli l al fistftumfýi x Jcmkitk jk lual
Kvlaulmfýi jk al lmtfvfjlj
x
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, luxfaflrks, Kqufpc jk ]cifjc, Gfmrýecic /
pkrscila ljgfifstrltfvc fgprkscrl Dchls ncij , tfitl
MC]ZC ZCZLA8 EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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 EFMDL >= JK LMZFUFJLJ JKA PALI LI[LA JK Z^LNLHC
^K]PCI]LNAK]8 MCGFZÆ JK Z[ZC^ÇL V MCIUFUKIMFL
JF^KMZC^L8
LMZFUFJLJ8 LMZFUFJLJ JK MCIUFUKIMFL
H[]ZFEFMLMFÝI JK]M^FPMFÝI
Ks ikmkslrfc prcgcvkr al plrtfmfplmfýi jk iukstrcs ifücs ki als lmtfvfjljks quk
prcgukvli uil mcivfvkimfl lrgýifml kitrk tcjcs sus gfkgnrcs ]k rklafzlrl plikaks plrl al jfeusfýi jk al mcivfvkimfl
CNHKZFUC JK AL LMZFUFJLJ GKZL
Plrtfmfplmfýi jk acs ifücs y ifüls jk =, : y ;
Jfeuijfr ki al mcguifjlj al fgpcrtlimfl jk uil slil y lrgýifml mcivfvkimfl
lücs
ZL^KL] GKZL MC]ZC M^CGCB^LGL JK KHKM[MFCI
[IFJLJ MLIZFJLJ J K E G L G H H L ] C I ^K]PCI]LNAK]
^kuifýi jk mccrjfilmfýi jk al mcgfsfýi x Mcgfsfýi
Kalncrlmfýi jk plimlrtls mci acs trlnlhcs Jfrkmtcrl y Mcgfsfýi
jk tcjls al luals
Prkskitlmfýi jk acs ifücs ki al x
Jcmkitk jk lual
lmtfvfjlj
mkitrla jk al Fistftumfýi
x x
Kvlaulmfýi jk al lmtfvfjlj
x
^K\[K^FGFKIZC]
PK^]CILA ]K^UFMFC K\[FPC CZ^C]
Jfrkmtcrl, jcmkitks, pkrscila ljgfifstrltfvc
luxfaflrks, Kqufpc jk ]cifjc, Gfmrýecic /
MC]ZC ZCZLA8 fgprkscrl Dchls ncij , tfitl
EKMDL JK FIFMFC8 EKMDL JK ZÆ^GFIC8
E[KIZK JK EFILIMFLGFKIZC
K]PKMFEFML] JK BL]ZC ^KM[^]C] C^JFIL^FC] ^KM[^]C] JF^KMZLGKIZK ^KML[JLJC] ZCZLA

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