Business Registration

esovePAENnaM
sRmab;karcuHbBaIBaNiCkm
nig
karRbkbGaCIvkm
Gnuelamtamc,ab;
RksYgBaNiCkm
FnaKarGPivDn_GasuI
buBVkfa
xJMmanesckIesamnsSrIkraynwgbgajCUnGs;elakelakRsI sIBI sarsMxan;
nesovePAENnaMkarcuHbBaIBaNiCkm CaPasaExr nigPasaGg;eKs. enHKWCa
EpkdFMmYynkarxMRbwgERbg rbs;raCrdaPi)alkm<Ca edIm,IKaMRTelIkarGnuvtn_
kmviFIGPivDn_shRKasFuntUcnigmFm.
naykdancuHbBaIBaNiCkmnRksYgBaNiCkm)anshkarCamYy TIRbwkSabeck
eTs ADB TA4786-CAM KMeragkarksagsmtPaBedIm,IGPivDn_shRKas
FuntUcnigmFm kgCMhan2 )anerobcMesovePAenHeLIgedIm,IeFIVkarpSBVpSayCa
saFarN nigFanaKuNPaBelIkarbkERbPasa.
esovePAENnaMenHKWCa]bkrN_mYydsMxan;sMrab;shRKasBaNiCkmEdlman
bMNgcuHbBaIBaNiCkmenARksYgBaNiCkm ehIykCaksareyagmYysMrab;
eRbIR)as;CaTUeTA;kgvisykCn.
esovePAENnaMenH)ansresreLIgnigqH bBaagM tamkMENTMrg;karcuHbBaBI aNiCk m
GnuvtkgqaMfIkngmkenHedayRksYgBaNiCkm ehIyesovePAenHmanPab;
edayfassIuDIr:Um edayenAkgenaHmanbgajR)ab;BIEbbbTKMrUCaeRcInRBmTaMg
ksareyagbsMGagsMrab;shRKas CaBiessshRKasEdlcab;epImeFIVdMeNIr
kardMbUg.
xMJsUmsMEdgnUvGMNrKuNdesaHsRKrbs;xJMcMeBaHFnaKarGPivDn_GasIu Edl)an
pl;CMnYyhirBavt KMnitpcepIm bkERb nige)aHBum<ksarenH. xJMsUmGbGrsaT
cMeBaHRkumGkbkERbnigGkEksMrYlTaMgGs;.
sUmGrKuN
eTsrdmRnI rdmRnIRksYgBaNiCkm
>] cm RbsiT
matika
i
BakbMRBYj nigGkSrkat;
1> etIRtUveRbIesovePAENnaMenHy:agdUcemc?
1>1> karEsVgrkRbFanbT
1>2> elxeyag
1>3> karERbRbYlnc,ab; bTbBati besahuynana
1>4> CMhanbnab;
2> karbegItfI - RbePTnGaCIvkm nigkarBicarNaCaTUeTA
2>1> RbePTnGaCIvkm
2>1>1> shRKaskbuKl
2>1>2> RkumhunshkmsiTi
2>1>3> RkumhunmUlFn
2>1>4> saxaRkumhunBaNiCkmkgRsuk
2>1>5> RkumhunBaNiCkmbreTs
2>2> karBicarNaTUeTA
2>2>1> TIsak;karcuHbBaI esovePAbBaI nigkMNt;ehtuepSg
2>2>2> Pak;garcuHbBaI
2>2>3> lknik nigbTbBaapkgrbs;RkumhunmUlFn
2>2>4> GkRKb;RKg GPi)al nigmas;hun
2>2>5> edImTun mUlbRt nigPaKhun
2>2>6> karTijGaCIvkmEdlmanRsab;
2>3> KeRmagvinieyaKmanlkNsm,tiRKb;RKan; {K>l>K}
3> karGnuvtCak;EsgnkarcuHbBaIBaNiCkm
3>1> karcuHbBaICashRKaskbuKl
3>2> karcuHbBaICaRkumhunTTYlxusRtUvmankRmit
ii
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3>3> RkumhunshkmsiTi
3>4> kariyalytMNag
3>5> saxaRkumhunBaNiCkmbreTs
3/6/ saxaRkumhunBaNiCkmkm<Ca kgRsuk
3>7> karcuHbBaIenAmnIrBaNiCkmext-Rkug
3>8> karnaMecj
3>9> lixitGnuBaatsRmab;TIsak;karcuHbBaIecjedaysalaext-Rkug
4>karGnuvtCak;EsgkarcuHbBaIdTeTot
4>1> Bn
4>1>1> EbbbTrd)al
4>1>2> BnRbfab;Rta
4>1>3> karbg;Bndar
4>1>4> karcuHbBaIGakrelItmbEnm {Gtb}
4>2> kmsiTibBaa
4>2>1> m:ak nigBaNiCnam
4>2>2> RbkasnIybRttkkm viBaabnbRtm:UEdlmanRbeyaCn_
nigKMnUr]sSahkm
4>2>3> siTiGkniBn
4>3> GaCJabN nigkarpl;GaCJabN
4>3>1> BtmantamRckecjcUlEtmYy nigeKhTMBrsRmab;
shRKasFuntUc nigmFm
4>3>2> bNajTUrsBTTYlBakbNwgtva:sIBIGaCJabN
4>4> EbbbTcuHbBaICamYyRksYgkargar nigbNHbNalviCaCIv
5> karerobcMGaCIvkm
5>1> namkrN_CaPasaExr
5>2> RbtievTn_RbcaMqaM
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5>3/ r)aykarN_hirBavt
5>3>1> r)aykarN_hirBavtRbcaMqaMrbs;Rkumhun
5>3>2> katBVkicdak;r)aykarN_hirBavtedIm,IeFVIsvnkm
5>4> KMrUr)aykarN_hirBavt
5>5> katBVkicbg;Bn
5>5>1> katBVkicbg;BnRbcaMqaM
5>5>2> katBVkicbg;BnRbcaMEx
5>5>3> svnkmBnGakr
5>5>4> karpakBiny
5>5>5> karrkSaTukksar
6> karCYlbuKlik
6>1> viFan nigbTbBati
6>1>1> BtmanTIpSarkargarCamUldan
6>1>2> kareRCIserIsbuKlik
6>1>3> karbBab;kicsnakargar
6>2> GMBIEbbbTrd)al
6>3> kareRCIserIsbuKlik
6>4> em:ageFVIkargar nigR)ak;QlGb,brima
6>5> fQb;buNsRmab;kmkrnieyaCit
7> karpas;brrcnasm<nGaCIvkm nigkarbBab;GaCIvkmedaysRKcit
7>1> karEkERbrcnasm<nGaCIvkm
7>2> karEkERblknikRkumhun
7>3> karrMlayGaCIvkmedaysRKcit
7>3>1> karrMlayRkumhunedaysRKcit
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8> BtmanEsVgyl;epSg
8>1> eKhTMBr
8>2> Gasydan nigeKhTMBrRksYg
8>3> FnaKarnana
8>4> kare)aHBum<pSayrbs;RksYgBaNiCkm
8>5> smaKmGaCIvkm
9> snanuRkm
10> bBaIraynamksarmanenAelIsIuDIr:UmPab;mkCamYy
10>1> lknikRkumhun
10>2> EbbbTrbs;naykdancuHbBaIBaNiCkm
10>3> KMrUr)aykarN_hirBavt
10>4> bBaIsmaKmGaCIvkmkgRbeTskm<Ca
10>5> KMrURbtievTn_RbcaMqaM
10>6> bBaIGaCJabN nigTIkEngdak;BaksMu
10>7> EbbbTBaksMukmsiTibBaa
10>8> EbbbTBndar niglixitRbkasBn
10>9> EbbbTBndarEdlRtUvecjCUn
10/10/ eKalkarN_ c,ab;kargarRbeTskm<Ca
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esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;
BakbMRBYj nigGkSrkat;
ADB
APTR
CLS
CTD
CRD
FBT
FRTSME
ISIC
IT
ILO
KHR
LoT
MEF
MIME
MoC
MoLVT
QIP
RGC
RRTS
SME
TA
TD
TWG
VAT
WHT
FnaKarGPivDn_GasuI (Asia Development Bnk)

lixitRbkasBnelIR)ak;cMeNjRbcaMqaM (Annual Profit Tax Return)
sg;da Blkmsl ( Core Labor Standards )
naykdanBndarkm<Ca (Cambodian Tax Department)
naykdancuHbBaIBaNiCkm (Department of Business Registration)
BnelIGtRbeyaCn_bEnm
KMrUr)aykarN_hirBavtsRmab;shRKasFuntUc nigmFm
(Financial Reporting Template for SMEs)
sg;darGnrCatinRkm]sSahkm (International Standard Industrial Code)

BtmanviTa (Information Technology)
GgkarBlkmGnrCati ( International Labor Organization)
rUbiybNCaR)ak;erol (Khmer Riel)
c,ab;sIBIsareBIBn ( Law on taxation )
RksYgesdkic nighirBavt (Ministry of Economy and Finance)
RksYg]sSahkm Er: nigfamBl (Ministry of Industry, Mines, and Energy)
RksYgBaNiCkm (Ministry of Commerce)
RksYgkargar nigbNHbNalviCaCIv
(Ministry of Labour and Vocational Training)
KMeragvinieyaKmanlkNsm,tiRKb;RKan; (Qualifying Investment Project )

raCrdaPi)alkm<Ca ( Royal Government of Cambodia )
BntamrbbBit ( Real Regime Tax System)
shRKasFuntUc nigmFm (Small and Medium Enterprise)
CMnYybeckeTs (Technical Assistance)
naykdanBndar ( Tax Department )
RkumkargarbeckeTs (Technical Working Group)
GakrelItmbEnm (Value Added Tax)
Bnkat;Tuk ( Witholding Tax )
1
kar]btm
esovePAenHpl;mUlniFieday FnaKarGPivDn_GasuI ADB TA 4786-CAM
esckIEfgGMNrKuN
eyIgsUmEfgGMNrKuNCUncMeBaH Ehm va:n;DI ADB km<Ca Mr. Frazer
Henderson, ehIynig Mr. Chris Longridege Edl)anCYyBinitnigEksRmYl
esovePAenH .
GkniBnsUmEfgGMNrKuNCUncMeBaHelak hU sar:an; RbFannaykdancuHbBaI
BaNiCk m nigelak Lg esaPN GnuRbFannaykdannItki m nRksYgBaNiCk m .
EksRmYleday
- hn dUENllI RbFanRkumCMnYybeckeTs eGDIb FIeG 4786 xaM
(John Donnelly, Team Leader ADB TA 4786-CAM)
- KI ka RbFanRkumCMnYybeckeTskgRbeTs eGDIb FIeG 4786 xaM

(Ky Ka, Domestic Team Leader ADB TA 4786-CAM)
- Lak; Cinsava:t TIRbwkSaCMnYybeckeTs eGDIbI 4786 xaM

( Lak Chin Savath ADB TA 4786 CAM )
- sarin DWNUr:a naykRbtibti Sarin & Associates

- m tarabTi RbFannaykdannItikm RksYgBaNiCkm
Garmkfa
RbsinebIelakGkKitnwgbegItGaCIkm1 enaHesovePAENnaMenH nwgCYyelak
Gkdl;karsnSMsMc eBlevla bnrPaBtantwgkgGarmN_ nigsnSMfvika .
esovePAenHnwgCRmabelakGkGMBIGVIEdlelakGk cg;dwgGMBIbBaaBak;Bnnwg
c,ab;nignItiviFIpvkarsRmab;naMdl;karbegItnUvGaCIvkmfImYyedayxngpal; .
esovePAenHkmanbBaak;pgEdrnUvbBaananaEdlBak;BnnwgkarbegItGaCIvkm .
esovePAenHkBnl;GMBIviFanepSgEdlGacCH\TiBldl;karlUtlas;GaCIvkm
nigkarBicarNarkTItaMgeFVIGaCIvkm nigTIkEng edIm,ICYlbuKlik .
esovePAENnaMenH RtUv)anbegIteLIgedaykariyalycuHbBaIBaNiCkmn
RksYgBaNiCkm eRkamCMnYybeckeTsBIFnaKarGPivDn_GasuI elx 4786
(ADB TA 4786-CAM) sIBIkarbegInsmtPaB sRmab;karGPivDn_shRKas
FuntUc nigmFm - dMNak;kalTI 2 .
cMNucepatCasMxan;rbs;CMnYy ADB TA 4786 enHKWedIm,ICYyKaMRTdl;kar
GnuvtnUvlkxNeKalneya)aysRmab;karcayvaynUvcMENkTaMgbInkmI
sRmab;karGPivDn_kmviFIshRKasFuntUc nigmFm dUcEdlmanEcgkgkic
RBmeRBogkmIrvagRBHraCaNacRkkm<Ca nigFnaKarGPivDn_GasuI cuHcTI03
Exkum qaM2005 .
eyIgsgwmfa esovePAENnaMEdl)ansresreLIgenH nwgpl;meFa)ayCa
RbeyaCn_dl;elakGkCashRKin TaMgLayEdlmanbMNgbegItGaCIvkmfI.
esovePAenHminEmnmaneKaledAcMeBaHEtshRKin EdlebIk RkumhunsaCIvkm
b:ueNaHeT EfmTaMgsRmab; {GaCIvkm} EdlGacmanTRmg;Ca shRKaskbuKl
Rkumhun mUlFn RkumhunshkmsiTi saxaRkumhunBaNiCkmbreTs bkCa
1c,ab;sIBIsareBIBn ExmIna qaM2004 maRta 3 niymny
kariyalytMNagnRkumhunBaNiCkm breTspgEdr . esovePAenH nwgCa

CMnYydl;karbegItGaCIvkmRbePTTaMgGs;dUcerobrab;xagelIenH .
eKalbMNgcm,gnesovePAenH KWkarbgajpvmYydl;GaCIvkrGMBIdMeNIrkar
cuHbBaIBaNiCkm CamYyraCrdaPi)alkm<Ca . elIsBIenaHeTot esovePAenHk
)ankt;RtapgEdrnUvbBaasMxan;CaeRcIneTot Tak;Tgnwgkarcab;epIm nig
dMeNIrkarGaCIvkmenAkgRbeTsenH . esovePAenH kt;RtasegbGMBITRmg;
epSgnshRKasEdlRtUvcuHbBaI GMBIdMeNIrkarcuHbBaIral;RbePTGaCIvkm
nigbBaamYycMnYnTak;TgEpk c,ab; .
esovePAENnaMenH RtUv)ansresreLIgeRkayBImankMENTRmg; nigkarvivDn
kgRksYgBaNiCkm . vakqHbBaaMgnUvxwmsarnanaEdlmankg c,ab;sIBI
viesaFnkmelIviFanBaNiCkm nigkarcuHbBaIBaNiCkm Exvicika qaM1999
c,ab;sIBIshRKasBaNiCkm Exmifuna qaM2005 RBmTaMgRbkas nig
esckICUndMNwgmYycMnYneTotEdlCaEpknkMENTRmg;karcuHbBaIBaNiCkm
bcb,n . enAeBlEdlcaM)ac; GtbTeyagelIc,ab; nigksarKtiyutinana
EdlBak;BnnwgRtUveFVIeLIgCaelxeyag (footnote) . eRkABIIesoePAenH
enAmansuIDIr:Um (CD ROM) EdlmanBtmanGMBIKMrUEbbTepSg EdlCa
]bkrNCMnYydsMxan;dl;xwmsar nignItiviFInanaEdlmanerobrab;enAkgesoePA
enHpgEdr .
1 etIRtUveRbIesovePAENnaMenHy:agdUcemc ?
1>1 karEsVgrkRbFanbT
TMBrntaragmatika CYyelakGkeGayEsVgrkRbFanbTEdlelakGk
mancMNab;GarmN_ kgesovePAenH . ]TahrN_ RbsinebIelak GkRtUv
karBtmanlmitsIBIkarcuHbBaIBaNiCkm rbs;elakGk ehIyelakGkman
EpnkaredIm,IdMeNIrkarRkumhunmankRmitmYyenaH elakGk RtUvGanEpkTI 3
karGnuvtn_Cak;EsgnkarcuHbBaIBaNiCkm nigemIleQaHlmitEdl manEcg
enABIeRkamcMNgeCIgem rhUtelakGk nwgrkeXIjnUvEpktUc eTotsIBI karcuH
bBaIRkumhunTTYlxusRtUvmankRmit Epk3>2 .
elakGkRbEhlCaminRtUvkarcg;dwg nUvRKb;EpkTaMgGs;nesovePAENnaM
enH enAeBlcab;epImGaCIvkmenaHeT ehIykmincaM)ac;GanesovePAENnaMenH
taMgBIdMbUgenaHEdr . kb:uEnelak GkRKan;EtGannUvEpkNaEdl facaM)ac;
sRmab;GaCIvkmrbs;elakGk.
1>2 elxeyag
GtbTeyagnc,ab; nigksarKtiyutiEdlBak;BneTAnwgRbFanbT bnItiviFI
nwgRtUvkMNt; Caelxeyag . ]TahrN_ GtbT bcMNgeCIgnwgbgajdUcCa
2>1>3>1 RkumhunkCnTTYlxusRtUvmankRmit mas;huneRcInCag1nak;
enAxageRkamTMBrelxeyag nwgbgajdUcxageRkam
2
c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 88
mannyfa maRtaenH KWeyagtammaRtanc,ab; .
1>3 karERbRbYlnc,ab; bTbBati besahuynana

bTbBaatic,ab; tYelx kRmitTMhMshRKas nigtMlGaCJabN Gacpas;
brcab;taMgBIeBlecjpSayesovePAENnaMenH .
4
sRmab;BtmanfIsUmemIlenAeKhTMBr (WWW.moc.gov.kh) bkemIl

eKhTMBrrbs; elxaFikardanshRKasFuntUcnigmFm (www.mime.gov.kh)
bTUrsBeTAkan;Pak;garrdaPi)aledaypal;bsuMBieRKaHCamYyTIRbwkSa Rkumhun
KNeny bkariyalyemFavI EdlCaGkTTYlbnukkickarenHRbcaMf .
1>4 CMhanbnab;
enAeBlEdlEpknGtbTerobrab;BItRmUvkarskmPaBbBtmanbEnm
nana dUcCaEpk2/11 /elakGknwgGacdwgnUvGVIEdlelakGkRtUvbMeBj nig
kEng EdlRtUvTTYl)anBtmankgRbGb;nCMhanbnab;enAEpkrgcugeRkay .
kgEpkrgenH vanwgGacCYyENnaMelakGk eGayeyag eTArkEpkcMNgeCIgem
bEpkcMNgeCIgrgtUcepSgeTotEdlmanEcgkgesovePAENnaMenH .
2 karbegItfI-RbePTGaCIvkm nigkarBicarNaCaTUeTA
2>1 RbePTnGaCIvkm
2>1>1 shRKaskbuKl
enAkgshRKaskbuKl ral;KNnI kicsna RTBsm,ti nigGaCJabN
TaMgGs;RtUvdak;eQaHxn EdlCamas;mas;shRKaskbuKlshRKin .
mas;shRKaskbuKlmankraCPaBkgkarRtYtBinitelIGaCIvkm nigman
siTielIR)ak;cMeNjTaMgGs; . R)ak;cMeNjEdlRtUvCab;Bnedaypal; ehIy
kickarGaCIvkmTaMgGs; enAcMruHKaCamYynwgkickarpal;xn . mas;shRKas
kbuKl kCaGkTTYlxusRtUvedayxngelIral;bMNul nigkatBVkicTaMgGs;
nGaCIvkm .
mas;shRKaskbuKlCaGkpl;nUvedImTuncab;epImdMbUgTaMgGs; EdlCa
jwkjab;edImTun enHGacBak;BnnwgkmIBIFnaKarFana edaykardak;bBaaMpHrbs;
mas;shRKas bkmIEdlminmanFanaBIImitPki bRkumRKYsar . mas;shRKas
RbePTenHGacnwg RtUvkSyFnedaymas;bMNul RbsinebIGaCIvkmenHmin)an
sgbMNulrbs;xnenaHeT .
GaCIvkmnwgminRtUvbneToteT eRkayeBlmrNPaBrbs;mas;shRKas .
GMBIKuNsm,ti
GMBIKuNvibti
mankraCPaB ral;karseRmccitTaMgGs;eFVIeLIgeday
kbuKl Gacpas;br)an tRmUvkarEpkc,ab;mantictYc .
karTTYlxusRtUvminmankMNt; smtPaBnkar
RKb;RKgmankRmit skanuBlvinieyaKmankRmit .
karkayCamas;shRKaskbuKl KWCaviFIedayRtg;bMputmYykgkarbegIt
GaCIvkm edaysarEtvamanPaBqab;rhs niggayRsYlkgkarbMeBjEbbbT
tictYcCagkarbegIt nigdMeNIrkar RkumhunshRKasmankRmit .
6
EteTaHCay:agNakeday mas;sRKaskbuKlminmanlkNCanItibuKl
dac;edayELk dUclkNnItibuKlnRkumhunmUlFneLIy . ehtudUecH mas;
shRKaskbuKlCaGkTTYlxusRtUv pal;cMeBaHbMNul nigkatBVkicTaMgGs;n
GaCIvkm . mas;shRKaskbuKlEdlCarUbvnbuKlCabuKlFmtamYYyminTan;
bMEngeTACa nItibuKl enaHKWCaGgPaBGaCIvkm .
crit niglkxNsMxan;nshRKaskbuKl
bMNul
karTTYlxusRtUv
mas;CaGkTTYlxusRtUv\tkMNt;cMeBaHbMNul nigkatBVkic
nGaCIvkm . mannyfa RTBsm,tipal;xnrbs;eKGac
TTYlrghaniPy RbsinebIkatBVkic nskmPaBGaCIvkm
rbs;eKminGacedaHRsay)an .
karGnuelamtamc,ab; tRmUvkarEdlkMBugekItmanCabn mankRmitticCagcMeBaH
shRKaskbuKl ebIeFobCamYyRkumhnu saCIvkmyanCMnHi .
CMhanbnab;
sUmGanEpk 3>1 sIBIkarGnuvtkarcuHbBaIsRmab;sIBIshRKaskbuKl
RkumhunshkmsiTiTUeTA begIteLIgeBlNak)an edaybuKlBIrrUb b

eRcInCagenHrYmKa edIm,IRbkbkickarGaCIvkmCashkmsiTi kgeKalbMNg
EbgEckR)ak;cMeNj nigkarRKb;RKg . vamintRmUveGaymanksarKtiyutieT
eTaHbICamankicsnaCalaylkGkSr3 b edayvacarpal;mat; . elIkElg
EtmankarRBmeRBogepSgBIenH RkumhunshkmsiTiTUeTA RtUvrMlayenAeBl
mrNPaB kSyFn bkardkxnecj nUvshkmsiTikrNamYy . RbsinebIKan Epn
karc,as;las;eT enaHKankarFanaGHGagNamYyEdlbBaak;fa shkmsiTikr
nwgminGac dkxnecj)an nigtRmUveGayRkumhunenaHRtUvEtCRmHbBaI)aneT .
etIGkKYrEteFVIGaCIvkmEtmak;g bcUlrUmCaRkumhunshkmsiTi ?
buKlRKb;rUbEdlsmwgemIleTAelIGaCIvkmfI nwgRtUvRbQmCamYysMNYr
enH . dMeNaHRsay RtwmRtUvsRmab;elakGk nwgEpkeTAelIkaleTsrbs;
buKlmak;cab;BIedImdMbUg . viFIenHmaneKalbMNg dak;ecjnUvbBaaedIm,IeGay
elakGkKitBicarNa muneBleFVIkarseRmcciteRCIsykCeRmIsNamYy .
RbsinebIelakGkseRmcciteFVIGaCIvkmEtmak;gCashRKaskbuKl elak
GknwgRtUvbegItGVIRKb;y:ag edayxng . elakGkRtUvEteFVIkargarTaMgGs;
rYmTaMgkarEsVgrk nigkarrkSaGtifiCnrbs;xnpg . RbsinebIelakGkseRmc
citeRCIserIsykRkumhunshkmsiTi elakGknwgTTYl)annUvGtRbeyaCn_
taMgBIeBlcab;epIm edayelakGknwgTTYl)annUvRbPBCMnajCak;lak; RBmTaMg
FnFanhirBavt . EteTaHCay:agNakeday kenAmanhaniPyxHBak;Bnnwg
kareFVIGaCIvkmrYmKaenHEdr .
2>1>2 RkumhunshkmsiTi2
RkumhunshkmsiTiKWCaviFIsasEdleKniymkgkarbegItGgPaBGaCIvkm
lkNviCaCIv dUcCa RkumevCbNit emFavI nigKNenykr . BYkeKGacEck
rMElknUvTItaMgeFVIkargar kariyaly EdlshRKaskbuKlminGacdMeNIrkar
Etkg)an . ehIyva manlkN TUeTA pgEdrcMeBaHGaCIvkmFuntUcPaKeRcIn
epImecjBImUldanenH edaysarvaGaccab;epImCamYynwgmUlFn nigmanGk
keTsCMnaj mYycMnYntUcb:ueNaH . shkmsiTikr kdUcCaBaNiCkrEdr
CaerOy bricakedImTunrbs;eKtamry\NeTyFnaKar ehIykTTYlxusRtUv
pal;xncMeBaHbMNulGaCIvkm pgEdr .
sanPaBnkareCOTukcit
shkmsiTikr RtUvsitkgsanPaBnkareCOTukcitKaeTAvijeTAmk nig
mankatBVkicdUc xageRkam
k> eFVIkarbgajedayeBjeljcMeBaHKaeTAvijeTAmk nUvral;bBaaTaMgGs;
EdlTak;Tgnwg GaCIvkm
2c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 8
x> RbkasnUvGtRbeyaCn_hirBavtEdlshkmsiTi krmak;TTYl)anBI

dMeNIrkarGaCIvkm rbs;Rkumhun nig
K> minRbkYtRbECgCamYyRkumhunedayminmankaryl;RBmBIshkmsiTikr
epSgeTot .
karTTYlxusRtUv
enAeBlEdlRkumhunshkmsiTi minmanlkNtampvc,ab;BIsmaCik
rbs;xneT shkmsiTikrTaMgGs; RtUvTTYlxusRtUv pal;xn cMeBaHbMNul nig
katBVkicepSgeTottampvc,ab; . RbsinebIRkumhunshkmsiTiminmanmUlniFi
RKb;RKan;sRmab;sgbMNlu eT shkmsTi ki r RtUvEtsgbMNlu edayluyBIehae):A
rbs;xnpal; . viFankarpvc,ab;GacykmkGnuvtcMeBaHRkumhun shkmsiTi
kg namRkumhnu shkmsTi i b:Eu nshkmsTi ki renAEtRtUvTTYlxusRtUvrYmKa bdac;
edayELkBIKacMeBaHGVIEdl)anCMBak; . mannyfa RbsinebIbMNulmin)ansgeT
vaGacbgMeGay shkmsiTikrNamak; bTaMgGs;sgbMNulEdlCMBak; .
ehtukarNenHGactRmUveGayman shkmsiTikr Namak;RtUvEtsgbMNul
TaMgGs; eTaHbICashkmsiTikrenaH GacsVHEsVgrk karcUlrYmBIshkmsiTikr
epSgeTotkeday . dUcCaGkeFVIBaNiCkmpac;muxEdr shkmsiTikr GackSyFn
xn g RbsinebIRTBskmsRmab;GaCIvkmmni RKb;RKan;sRmab;sgbMNlu enaHeT .
BtmansMxan;BIGaCIvkm
EsVgrkkarENnaM
karbegItRkumhunshkmsiTi caM)ac;RtUveFVIkarBicarNaeGay)anditdl;
GMBIGnrkmrbs;shkmsiTikr . GMNac nigParkicrbs;shkmsiTikr GacCa
karBi)aknwgyl; . enHCadMbUnan CaGnusasnxagviCaCIv muneBlbegItCapv
karnUvGaCIvkmEbbshkmsiTi .
10
RkumhunshkmsiTimankRmit
RkumhunshkmsiTimankRmit ekIteLIgenAeBlEdlviBaabnbRtRtUv)an
bMeBjnig)andak;CUnkariyalycuHbBaIBaNiCkmnRksYgBaNiCkm . Rkumhun
shkmsiTimankRmit GacdMeNIr karkgryeBlEvg)an GaRsyelIkar
RBmeRBogKaBIshkmsiTikr bebIminmankarRBmeRBogeT dMeNIrkarenaHGac
enAEtbn rhUtdl;shkmsiTikrTUeTAdkxnecj .
RkumhunshkmsiTimankRmit KWCakicsnaEdleFVIeLIgrvagshkmsiTikr
TUeTAmak; b eRcInEdlmanbuKlmak; RtUv)anGnuBaat eGayRKb;RKg nigman
katBVkicenAkgRkumhunCamYy shkmsiTikrmankRmitmak; beRcInnak; Edl
mankatBVkicbg;PaKTuncUleTAkgRkumhunshkmsiTienaH . shkmsiTikr
TUeTATTYlxusRtUvrYmKa nigdac;edayELkBIKanUvbMNulTaMgLayrbs;Rkumhun
cMeBaH ttiyCn . shkmsiTikrmankRmit TTYlxusRtUveTAelIEtTMhMntm
karbricakPaKTun EdleK)andak;Etb:ueNaH .
CMhanbnab;
sUmGanEpk3>3 sIBIkarGnuvtkarcuHbBaIsRmab;RkumhunshkmsiTi
2>1>3 RkumhunmUlFn
RkumhunkCnTTYlxusRtUvmankRmit bsaCIvkm RtUv)anRKb;RKgeday
GkRKb;RKg nigGPi)al nwgpl;mUlniFiedayedImTun Edlpl;eGay eday
mas;hun . vaGacCaRkumhunmanmas;hunEtmak; beRcInnak; .Rkumhunpl;nUv
KeRmagkargarsRmab;GaCIvkm edIm,IeFVICamas;RTBsm,ti cuHkicsna nig
Pab;katBVkictampvc,ab; edIm,IeCosvagkardak;RTBskmrbs;mas;hunkg
PaBhaniyPy . RkumhunRtUv Cab;BnelIRTB sm,ti R)ak;cMNUl karlk; nigBn
epSgeTotEdlGacman . edaysarEtRkumhunmUlFnmanlkN CanItibuKl
dUecHvaRtUvTTYlxusRtUvelIbMNulrbs;xnTaMgGs; . elIkElgEtkgkrNIman
11
karEkgbnM bkareFVsRbEhs mas;hun GPi)al nigGkRKb;RKg minTTYlxusRtUv

edaypal;cMeBaHbMNulTaMgenHeT .
RkumhuntUv)anbegIteLIgtamrydMeNIrkarmYy EdltRmUveGaydak;
lknik nigbTbBaapkgrbs;RkumhuneTAkan;RksYgBaNiCkm . mas;hun
TTYlxusRtUvRtwmkRmitncMnYnTwkR)ak; EdlenAsl;ntmcarwkelIbNn
PaKhunrbs;eK .
RkumhunkCnTTYlxusRtUvmankRmit KWCaTRmg;GaCIvkmtampvc,ab;Edl
eBjniymbMput . enAeBlEdlRkumhunTTYlxusRtUvmankRmitRtUv)anbegIt
ehAfa {saCIvkm} vamanlkNpvc,ab;dac;edayELk nwgkraCPaB
GMBImas;hunrbs;vanwgGac cuHkicsna nigbwgeK beKbwgkgnamrbs;Rkumhun .
RkumhunTTYlxusRtUvmankRmit mandMeNIrkarCanirnr_ mannyfa vaenAEt
dMeNIrkarrhUteTaHbImrNPaB kardkxnecj bkarcUlnivtn_ rbs;mas;hun
rhUtdl;mankarrMlayRsbtam c,ab;sIBIshRKasBaNiCkm .
karbegItRkumhunTTYlxusRtUvmankRmit KWmanPaBsKsaj nigcMNay
eRcInCagkar begItshRKaskbuKl b RkumhunshkmsiTi .
karRKb;RKgRkumhunmUlFnsitelIRkumRbwkSaPi)al ehIyEpktamc,ab;
sIBIshRKasBaNiCkm RBmTaMglknikrbs;RkumhunTTYlxusRtUvmankRmit
EdlkMNt;nUvlkNCak;lak;nkarRKb;RKg . c,ab;sIBIshRKasBaNiCkm
kRKb;RKgpgEdrelITidPaBPaKeRcIn nkarbegItRkumhunTTYlxusRtUvman
kRmit dUcCa dMeNIrkar nigkarrMlayRkumhun . karTTYlxusRtUvrbs;mas;Rkum
hunmUlFnmankRmit mindUcKanwgshRKaskbuKl nig RkumhunshkmsiTi
enaHeT . dUecH mas;hunmas;RkumhunRKan;EtTTYlxusRtUvtamTMhMnPaKTun
EdleK)anbricak bsnabricak Etb:ueNaH elIkElgEtmankarFana
edaybuKleKpal; .
2>1>3>1 Rkumhnu kCnTTYlxusRtUvmankRmit smaCikhnu eRcInCag1rUb4

RkumhunkCnTTYlxusRtUvmankRmit RtUvbMeBjnUvlkxNdUcxageRkam
1> RkumhunGacmansmaCikhunrhUtdl; 30rUb . RbsinebImanbuKlEtmak;
kan;kab;PaKhunTaMgGs;enaH eKGaccuHbBaICa shRKaskbuKlTTYl
xusRtUvmankRmit .
2> RkumhunminGacGnuBaateGaylk;PaKhun bmUlbRtdTeTotCasaFarN
)aneLIyb:uEnGacGnuBaateGayeFVI Gnub,TaneTAsmaCikhun smaCik
RKYsar nigGkRKb;RKg)an .
3> RkumhunGacmankardak;kMhitmYy beRcIncMeBaHkareprPaKhunnImYy
rbs;xn .
CMhanbnab;
sUmGanEpk 3>2 sIBIkarGnuvtkarcuHbBaIsRmab;RkumhunTTYlxusRtUvmankRmit .
namkrN_rbs;
Rkumhun
sUmemIlEpk 5/1
- namkrN_RtUvmanEtmYy nigminRtUvmanBakEdlRtUv)ankMhit
mYycMnnY enaHeT.vaGacCaGkSrExrbGkSrLataMgedayRtUvsresr
namkrN_ CaGkSrLataMgenABIeRkamnamkrN_CaGkSrExr kgTMhM
tUcCag.RkumhunTTYlxusRtUvmankRmitEdl)ancuHbBaIBaNiCkm
kg RBHraCaNacRkkm<Ca RtUvdak;nUvBak {RkumhunkCnTTYl
xusRtUvmankRmit b shRKaskbuKlTTYlxusRtUvmankRmit
EdlPaKeRcIn sresrGkSr kat;dak;xagcugfa GilFIDI} b Rkumhun
mhaCnTTYlxusRtUvmankRmit EdlGacbMRBYjCa PIGilsIu .
mUlFnCaPaKhun RkumhunRtUve)aHecjy:agticbMputcMnYn mYyBan;PaKhun Edlman
tm carwkelIbNminticCag 4>000 bYnBan; erol kgmYy
PaKhun . dUecH mUlFnCaPaKhunGb,brimaedIm,IbegItdMbUg KW
4>000>000 bYnlan erol RbEhl 1>000 dularGaemrik
12
13
mas;hun
karTTYlxusRtUvrbs;mas;hunnImYy RtUvkRmiteTAtamPaKTunCa
edImTun EdleK)anvinieyaK .
TIsak;karcuHbBaI RkumhunmUlFn RtUvEtmanTIsak;karcuHbBaIsitenA
kgRBHraCaNacRkkm<Ca .
GPi)alRkumhun RkumhunGacmanGPi)almak;beRcInnak; . GPi)alRtUvEtCarUbvn
buKlmin Rbkan;sBaati lMenA nignievsdan .
karcuHbBaI
RkumhunmUlFnmYyRtUv)anbegIteLIg edaydak;BaksuMcuHbBaI
RkumhunmUlFn BaNiCkm nigmanPab;ksarcaM)ac; RBmTaMgbg;kRmeTAnaykdan
cuHbBaIBaNiCkm .
BnGakr
BnelIR)ak;cMeNjRtUvbg;elIR)ak;cMeNj EdlTTYl)ankg
RbeTskm<Ca .
2>1>3>2 shRKaskbuKlTTYlxusRtUvmankRmit
shRKaskbuKlTTYlxusRtUvmankRmit Gacpas;brnUvRTg;RTayKtiyuti
rbs;xn eTACa RkumhunkCnTTYlxusRtUv mankRmit eRkayeBlEdl)anTTYl
karGnumt yl;RBmBIsmaCikhunedIm,IbBalbuKlmYyrUb beRcInrUb bnItibuKl
eGayeTACamas;hun rbs;shRKas .
CMhanbnab;
sUmGanEpk 3>2 sIBIkarGnuvtkarcuHbBaIsRmab;RkumhunTTYlxusRtUvmankRmit .
2>1>3>3 RkumhunmhaCnTTYlxusRtUvmankRmit5
RkumhunmhaCnTTYlxusRtUvmanmankRmit RtUv)anGnuBaatedayc,ab;
14
edIm,I e)aHmUlbRtrbs;xnCasaFarN . karTTYl xusRtUvrbs;mas;hun RtUv)an

kRmitcMnYnedImTunnPaKhunEdlBYkeKkan;kab; . eKalbMNgnkarGnuBaat
eGaye)aHbNPaKhun rbs;RkumhunmhaCnTTYlxusRtUvmankRmit nigkar
kRmitkarTTYlxusRtUvrbs;mas;hun RtUvEtbBaak;eGay)anc,as;las; nigCak;
lak; kglknikRkumhun .
BtmansMxan;nGaCIvkm
EsVgrkkaENnaM
karbegIt nigTRmg;karnRkumhunmhaCnTTYlxusRtUvmankRmit GacmanPaB
sKsaj dUecHehIy eyIgsUmpl;Gnusasn_fa elakGkKYrEsVgrkTIRbwkSa
EdlmanCMnaj .
2>1>4 saxaRkumhunBaNiCkm
RkumhunBaNiCkmmYyEdlmanEpnkarRbkbGaCIvkmbEnmenAkEngdT
eTot kgRbeTskm<Ca dUcCa karpl;esvakm bplitkm EtgEtbegItkariyaly
saxakgmUldan edIm,IFanar:ab;rgKeRmag GaCIvkm .
kariyalysaxakgmUldan GacRtUvcat;TukfaCaRKwHsanTIBIr Edlman
tMNagGciny nigkRmitnkarRKb;RKg edaykraC CamYy Rkumhunem Edl
RtUvGnuvtnUvskmPaBrbs;Rkumhunem TaMgRsug b mYyEpk .
sUmGan]TahrN_cMnYnBIr nsaxaRkumhunBaNiCkmsBaatiExr nigbreTsenA
EpkTI 2/1/4/1 nig 2/1/5/1/ .
2>1>4>1 saxaRkumhunBaNiCkmsBaatiExr
saxaRkumhunBaNiCkmsBaatiExr mintRmUveGaymankarcuHbBaIBiess
eLIyedIm,IeFVIGaCIvkm enAkEngdTeTotkgRbeTskm<Ca . b:uEn saxaRkumhun
BaNiCkmsBaatiExrRtUveKarBtam lkxNtRmUvnkarcuHbBaInc,ab;sIBIviFan
15
BaNiCkm nigbBaIBaNiCkm RBmTaMgc,ab;sIBI shRKasBaNiCkm .

saxaKWCameFa)aymYyEdlRkumhunEdlRtUv)anbegItkgRbeTskm<Ca
begItnUvkEng GaCIvkmmYykgRbeTskm<Ca . muneBlEdlsaxacab;epIm
RbtibtikarenAkgRbeTskm<Ca saxaenaH RtUvcuHbBaIenAkariyalycuH
bBaIBaNiCkm .
crit niglkxNsMxan;nsaxa
saxa
namkrN_saxa
KWCaGasydanmYyEdlRkumhnu kg Rsukxn gRbtibtGi aCIvkm .

RtUvdak;eQaHtamRkumhunedImrbs;xn . Bakfa {saxa} RtUv
sresrenABIxagelI benAxagmuxeQaH .
kariyalycuHbBaI saxaRtUvmankariyalycuHbBaImYy EdlmanGasydanenAkg
RBHraCaNacRk km<Ca .
karcuHbBaI
saxaRtUv)anbegIteLIgtamrykardak;CUnnUvksarcaM)ac; nig
kRmrd)al dl;kariyalycuHbBaIBaNiCkm .
CMhanbnab;
sUmGanEpk 3/6 sRmab;karGnuvtCak;EsgnkarcuHbBaIsaxaRkumhunsBaatiExr .
2>1>5 RkumhunBaNiCkmbreTs
2>1>5>1 saxaRkumhunBaNiCkmbreTs6
saxaRkumhunBaNiCkmbreTs KWCaTRmg;nkarvinieyaKmYykgRbeTs
km<Ca edayRkumhunem EdlmkBIbreTs . RkumhunembreTsnwgRtUvTTYlxus
RtUvelIkarxatbg; nigbMNulrbs;saxaxn .
saxaRkumhunBaNiCkmbreTs mintRmUveGaycuHbBaIBiessNamYy
sRmab;kareFVIGaCIvkm kgRbeTskm<CaeT . kb:uEnsaxaRkumhun BaNiCkm
breTs RtUvEtGnuelamtamlkxNcuHbBaI nc,ab;sIBIviFanBaNiCkmnig
bBaIBaNiCkm RBmTaMgc,ab;sIBIshRKasBaNiCkm .
saxaRkumhunBaNiCkmbreTs KWCameFa)aymYynRkumhunEdl)an
begIteLIgenAbreTs nig)anbegItkEngGaCIvkm kgRbeTskm<Ca . muneBl
cab;epImdMeNIrkar enAkgRbeTskm<Ca saxaRkumhunBaNiCkmbreTsRtUvEtcuH
bBaIenAkariyalycuHbBaIBaNiCkm .
crit niglkxNsMxan;nsaxaRkumhunBaNiCkmbreTs
saxaRkumhun
namkrN_
rbs;saxa
TIsak;karcuHbBaI
karcuHbBaI
enHCakEngEdlRkumhuneRkARbeTs dMeNIrkarGaCIvkm
RtUvEtCanamkrN_rbs;RkumhunedIm . Bak {saxa} RtUvEtdak;
BIelI bBImuxeQaHrbs;va .
saxaRtUvEtmanTIsak;karcuHbBaIkgRBHraCaNacRkkm<Ca
saxaRkumhunmYy RtUv)anbegIteLIgedaykardak;ksar caM)ac;
nigbg;kMrrd)aleTAkariyalycuHbBaIBaNiCkm
karKitBn nig kariyalysaxa CaTUeTARtUvsitenAeRkamlkxNc,ab; nigBnGakr
lkxNpvc,ab; dUcKanwgRkumhun EdlbegItkgRbeTskm<Ca dTeTotEdr .
karGnuelamtam saxaRtUv)antRmUvedayc,ab; eGayepJInUvplrbr KNnI nig
c,ab;Cabn
katBVkicepSgeTotCaRbcaM .
CMhanbnab;
sUmGanEpk 3>5 sIBIkarGnuvtkarcuHbBaIsRmab;saxaRkumhunbreTs
6c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 281-285

16
17
2>1>5>2 kariyalytMNagrbs;RkumhunBaNiCkmbreTs7
kariyalytMNag KWCaTRmg;mYynkarvinieyaKkgRbeTskm<Ca eday
Rkumhunem breTs ehIyCacm,gKWedIm,ICYysRmYldl;RbPBnTMnij nig
esvakgRsuk RBmTaMgRbmUl BtmaneGay Rkumhunem . kariyalytMNag
kbeRmICameFa)aysRmab;kareXasna nigRsavRCavTIpSar sRmab;plitpl nig
esvakmrbs;RkumhunembreTsenARBHraCaNacRkkm<CapgEdr .
kariyalytMNagminGaccUlrYmeFVIskmPaBBaNiCkm bpl;esvakm
y:agskmkg RbeTskm<CaeLIy . kariyalytMNag minGacTij lk; beFVI
skmPaB besvakmNamYy EdlRtUv)ancat;Tukfa sitkgTMhMGaCIvkm
rbs;RkumhunembreTseLIy . kariyalytMNag RtUv)anGnuBaateGayCYl
buKlikkgRsuk pSBVpSayBaNiCkm nigeFVITIpSarplitpl nigesvakm .
kariyalytMNag kGaccrcakicsnaCMnYseGayRkumhunempgEdr b:uEn
kicsnaRtUvcuHhtelxaedayRkumhunem .
kariyalytMNag GacRKan;EteFVIkarpSBVpSayskmPaBrbs;Rkumhunem
breTsb:ueNaH . ]TahrN_ tamrykarRbmUlBtman . kariyalytMNag
minRtUv)anGnuBaat eGayeFVIskmPaB rbs;RkumhunemenaHeT .
kariyalytMNag edIrtYCamCmNlrd)al nigTIpSarsRmab;TIsak;kar
kNaln RkumhunembreTsrbs;xn .
kariyalytMNag manRbeyaCn_y:agBiesssRmab;RkumhunbreTs Edl
manbMNgviPaK TIpSarkm<Ca muneBleFVIkarvinieyaKFMCagenH enAextRkug
epSeTotrbs;RbeTsenH .
crit niglkxNsMxan;nkariyalytMNagBaNiCkm
8c,ab;sIBIshRKasBaNiCkm fTI19 Ex]sPa qaM2005 maRta 283> 286
18
muxgar nigtYnaTIrbs;
kariyalytMNag
BaNiCkm
kariyalytMNag GacRKan;EtRbmUlBtman brkSa

kicsnaCamYyGtifiCn EdlRtUv)anehAfa Cakargar
pSBVpSay nigTMnak;TMng . kariyalytMNag minGac
cuHkicsnaeLIy elIkElgEtkarCYlkariyaly nig
karbg;feRbIR)as;esvasaFarN .
BaNiCkmkgRbeTskm<Ca kariyalytMNag RtUv)anhamXat;kgkareFVIBaNiCkm
kgRbeTskm<Ca . RbsinebIkariyalyenHeFVIBaNiCkm
RtUvEtcuHbBIaCasaxaRkumhunbreTs b buRtsm<n
Rkumhun enAkgRBHraCaNacRkkm<Ca .
BnGakr
edaysarkariyalytMNag minGaceFVIGaCIvkmkg
RbeTskm<Ca dUecHkariyalytMNag BMumanR)ak;cMeNj
enaHeT . kb:uEn kariyalytMNagRtUvEtGnuelamtam
c,ab;sareBIBnepSgeTotEdr .
CMhanbnab;
sUmGanEpk 3>4 sIBIkarGnuvtkarcuHbBaIsRmab;kariyalytMNagRkumhunbreTs
2>1>5>3 buRtsm<n8
buRtsm<nRkumhunBaNiCkm KWCaRkumhunmYyEdlRKb;RKgedayRkumhun
mYyepSgeTot ehAfa {Rkumhunem} Edlkan;kab;PaKeRcInn PaKhun Edlman
siTie)aHeqatrbs;buRtsm<n .
19
2>2 karBicarNaTUeTA
2>2>1 TIsak;karcuHbBaI9 esovePAbBaI nigkMNt;ehtuepSg
TIsak;karcuHbBaI
enARKb;eBlevla RkumhunshkmsiTi bRkumhunmUlFn RtUvmanTIsak;
karcuHbBaIenAkg RBHraCaNacRkkm<Ca ehIysRmab;Rkumhun mUlFn TIsak;kar
cuHbBaIRtUvEtmanTItaMgdUcmanEcg kglknikRkumhun10. karpas;brTIsak;kar
cuHbBaINamYy RtUvEtdak;Bak eTAkan;kariyalycuHbBaIBaNiCkmkg
ryeBl 15 db;R)aM fnfeFVIkar bnab;BImankarpas;br . KMrUeRbIR)as;
sRmab;karEkERblknik KMrU x KW sIuDIrU:m EdlPab;CamYyenH sRmab;
RkumhunmUlFn nigsRmab;RkumhunshkmsiTi.kRmrd)alnkarpas;brKW
60>000erol sRmab;Rkumhun1 .
RbsinebIGasydansRmab;TMnak;TMngnTIsak;karcuHbBaI xusBIGasydan
BitR)akdenaH kKYrEtdak;CUnpgEdreGaykariyalycuHbBaIBaNiCkm .
esovePAbBaI nigkMNt;ehtuepSg
RkumhunshkmsiTi11RtUvrkSaesovePAbBaIrbs;xnenATIsak;karcuHbBaI
rbs;xn .
RkumhunmUlFn12RtUvrkSaral;kMNt;ehtuTaMgGs;rbs;RkumhunenATIsak;
karcuHbBaIBaNiCkm . kMNt;ehtuRkumhun rYmmanlknik bTbBaap kg kMNt;
ehtuGgRbCuM esckIseRmcTaMgLay rbs;mas;hun c,ab;cmgnesckICUndMNwg
pvkar bBaImUlbRt kMNt;ehturbs;GPi)al nig bBaIKNeny .
12c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 112> 117
20
2>2>2 Pak;garcuHbBaI13
RkumhunshkmsiTi bRkumhunmUlFn RtUvmanPak;garcuHbBaI 1 rUb
enAkg RBHraCaNacRkkm<Ca ehIyeQaHrbs;Pak;gar cuHbBaIenaH RtUvtml;enA
naykdancuHbBaIBaNiCkm .
Pak;garcuHbBaI mansiTiTTYllixitpvkar nigksarTaMgLay RBmTaMgdIka
GeBajI nigdIka ekaHBItlu akarkg namRkumhnu shkmsTi bi R kumhnu mUlFnenaH .
2>2>3 lknik14 nigbTbBaapkg15 rbs;RkumhunmUlFn
lknik
lknik KWCaksarmUldanEdlRtUvtml;enARksYgBaNiCkm sRmab;kar
cuHbBaI RkumhunmUlFnmYy . c,ab;sIBIshRKasBaNiCkmEcgfa Rkumhun
mUlFnRtUvpl;nUvBtman dUcxageRkamenAkglknikrbs;xn
1> namkrN_rbs;Rkumhun . enAxagcugnnamkrN_RkumhunkCnTTYl
xusRtUvmankRmit RtUvdak;nUvBakfa {RkumhunTTYlxusRtUvmankRmit}
bsresrGkSrkat; xUGilFIDI ehIyRkumhunmhaCn TTYlxusRtUvmankRmit
RtUvdak;nUvBakfa {RkumhunmhaCnTTYlxusRtUvmankRmit} b sresr
GkSrkat; PIGilsIu .
2> TIsak;karcuHbBaIrbs;RkumhunenAkgRBHraCaNacRkkm<Ca .
3> kmvt beKalbMNgGaCIvkmrbs;RkumhunmUlFnEdlRtUvbegIt RtUvbBaak;
eGay)anc,as; enAkg x NamYynlknikRkumhun edIm,IkMNt; EdnkMNt;
nskmPaBRsbc,ab;rbs;Rkumhun . eFVIdUecH RbsinebIRkumhunmUlFn
manbMNgeFVInUvskmPaBhYsBIEdnkMNt;enH mannyfa RkumhunrMelaP
elImuxgarRsbc,ab;rbs;xn .
14c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 96> 99
21
4> kmvtGaCIvkmrbs;RkumhunmUlFn nigkarrwtt,itNamYycMeBaHkickar

GaCIvkmEdl RkumhunmUlFnnwgRbtibti KYrmanEcg CalaylkN_GkSr
edaybBaak;BIskmPaBRsbc,ab;nana rbs;Rkumhun RBmTaMgRsbeTA
nwgeKalkarN_sg;dar]sSahkmGnrCati . kmvtGaCIvkmrbs; Rkumhun
mUlFn GacmanmYy b eRcInRbePT EdlminpynwgbTbBatiNamYy
nc,ab; . karGnumt yl;RBmelIkmvtGaCIvkmedaymnIcuHbBaI minEmn
mannyfa CakarGnumtyl;RBmeGay RkumhunmUlFneFVIkickarGaCIvkm
EdlmanEcgkgkmvtGaCIvkmenaHeT edaysarEtskmPaBGaCIvkm
mYycMnYnGactRmUv eGaymanGaCJabN bbTb,BatiEdlsitenAeRkAEdn
smtkicrbs;mnIcuHbBaI .
5> edImTunEdlGnuBaatRtUvRbkasrUbiyvtCati . PaKhunnImYy RtUvman
sresrkgTRmg;EbbbTcuHbBaI . PaKhunnImYymantmcarwkelIbN
ehIyRkumhunmUlFnminRtUvecjbNPaKhunNamYyEdlmantmtic
CagtmcarwkelIbNenaHeT . siTi buBVsiTi karrwtt,it niglkxNTaMgLay
EdlPab;eTAnwg bNPaKhunRbePTnImYy RtUvkMNt;enAkglknik .
RbsinebIlknik min)anEcgnUvcMnYn nigtmnbNPaKhuneT Rkumhun
mUlFnRtUve)aHecj 1>000 mYyBan; PaKhunCaGb,brma Edlman
tmcarwkelIbNminticCag 4>000 bYnBan; erol kgmYyhuneLIy .
RbsinebIlknik min)anbBaak;nUvRbePTnPaKhuneT RkumhunRtUvman
RbePTPaKhunEtmYyb:ueNaH ehIysiTirbs;smaCikhun nPaKhunTaMgenH
KWesIKa rYmbBalnUvsiTidUcxageRkam
- e)aHeqatenARKb;mhasni)atmas;hunrbs;Rkumhun
- TTYl)annUvral;PaKlaPEdl)anRbkasedayRkumhun nig
- TTYl)annUvRTBsm,tiEdlenAesssl;rbs;Rkumhun enAeBlman
karrMlay
6> RbePT nigcMnYnGtibrmanPaKhun RBmTaMgtmcarwkelIbNPaKhunkg

1 hun EdlRtUv )anGnuBaat eGaye)aHecjedayRkumhun .
7> RbsinebIRkumhunRtUv)anGnuBaat eGaye)aHbNPaKhuneRcInCagmYyRbePT
enaH lknikrbs;Rkumhun RtUvEcgGMBIcMnYnPaKhunGtibrma nigtm
carwkelIbNPaKhunkg 1 hun ehIyRtUverobrab;BIsiTi buBVsiTi karrwtt,it nig
lkxNTaMgLay EdlPab;eTAnwg RbePTnImYy nbNPaKhunenaH .
8> RbsinebIRbePTPaKhunRtUve)aHCaesrI lknikRtUvGnuBaat eGayGPi)al
kMNt;cMnYn PaKhunnesrInImYy kMNt;bg; EbgEckesrInImYy nig
kMNt;siTi buBVsiTi karrwtt,it niglkxNEdlPab;eTAnwgesrInImYyenaH.
9> RbsinebIkare)aHecj karepr bkarkan;kab;bNPaKhunrbs;Rkumhun RtUv
)ankRmit RtUvmanr)aykarN_BIRbsiTiPaB nigmanr)aykarN_BIkar
kRmitenaH .
10> eQaH nigGasydanBitR)akdrbs;mas;hunmak; .
11> cMnYnGPi)al bcMnYnGb,brma nigGtibrmanGPi)alrbs;RkumhunmUlFn .
Rkumhun kCnTTYlxusRtUvmankRmit RtUvmanGPi)al mak; beRcInnak; .
RkumhunmhaCnTTYlxusRtUv mankRmit RtUvmanGPi)aly:agtic 3
bI nak; . mas;hun RtUve)aHeqat eRCIserIsGPi)al tamryesckIseRmc
samBarbs;smaCikhunEdlmansiTie)aHeqat .
cMnYnlknik EdlRkumhunmUlFnRtUvtml; KWEpktamTMhM nigTRmg;rbs;
Rkumhnu mUlFn.Rkumhnu mUlFnmYyGacbEnmmaRtaenAkg lknki elIsBIcnM nY
EdlkMNt;kg c,ab;sIBI shRKasBaNiCkm . kb:uEn RkumhunCaeRcInminRtUvkar
bBalbEnm RbkarTaMgLay dUcEdl)anerobrab;xagelIenaHeT edaysarEt
RkumhunkCnTTYlxusRtUvmankRmit RbePTenH CaTUeTAmanRbePTPaKhunEt
mYyb:ueNaH.]bsm<n1manKMrUBtmanGb,brmasRmab;eFVIlknikrbs;Rkumhun
22
23
tUc EdlRtUv)anGnuBaateGaymanlkN samBaedayGnuelamtam Rbkas

elx 1415 kBNsm2006 dUcmanPab;kg]bsm<nTI 2 enAkgsIuDIr:Um.
bTbBaapkgRkumhun
eyagtamc,ab;sIBIshRKasBaNiCkm RkumhunGacbegItbTbBaapkg
edIm,IRKb;RKg kickarrbs;xn)an . bTbBaapkgmindUcKa nwglknikeT eday
sarvamincaM)ac;tml;TukenA naykdancuHbBaIBaNiCkmnRksYgBaNiCkm
eLIynigminEmnCaksarsaFarNenaHeT . CaTUeTA bTbBaapkgRtUv)an
GnumtedayGPi)alRkumhunenAkgkicRbCuMRkumRbwkSaPi)alelIkdMbUg . bT
bBaapkg eRbIR)as;sMrabCakarENnaM sRmab;dMeNIrkarsaCIvkmRbcaMf nig
CYyFanafa mnIRKb;RKgRBmTaMg GPi)al eFVIskmPaBRsbtamc,ab; nig
bTbBatisIBIBaNiCkm .
manehtupllCaeRcInsRmab;RkumhunmUlFnedIm,IbegItbTbBaapkg.
epImecjBI TidPaBpkg bTbBaapkgCYyFanadl;GPi)alkicl nigkar
RbRBwteTAy:agrlUn tamrykar bBaak;GMBInItiviFI nigRbtibtikarenAkgRkumhun .
tamrykarbegItbTbBaapkg RkumhunmUlFn EfmTaMgGacbgajnUvrUbPaB
leTAeGayBiPBxageRkApgEdr . manbTbBaapkgl bgajfa Rkumhun
mUlFnmanPaBR)akdRbCakgkarTTYlxusRtUvrbs;xn ehIyFnaKar RksYgnana
rbs;rdaPi)al nigGgPaBCaeRcIn cg;eGayRkumhunmUlFnmanbTbBaapkg .
bTbBaapkgKYrEtbBalnUvviFannigeKalkarN_ENnaMsRmab;Rbtibtikar
GaCIvkmrbs;RkumhunEdlminTan;manEcgkgc,ab;blknik . bTbBaapkg
GacbBalGMBIviFannanasIBI GPi)alkicsaCIvkm karkan;kab; nige)aHecjnUv
mUlbRtrbs;Rkumhun karcMNay nigkarTUTat;eGay GkRKb;RKg GPi)al
nigbuKlikRkumhun RBmTaMgbTbBatiGMBI {EbbbTRKb;RKg} EdlTak;Tgnwg
karcuHbBaImUlbRt nigkMNt;ehtuepSgeTotrbs;Rkumhun . CacugeRkay
bTbBaapkg KYrEcglkxNcaM)ac;nanasRmab;kareFVIviesaFnkm nigkarlub
ecal RBmTaMg viFan sRmab;karerobcMnUvbTbBaapkgfI .

2>2>4 fak;RKb;RKg GPi)al nigmas;hun
RkumhunTTYlxusRtUvmanmankRmit
RkumhunTTYlxusRtUvmankRmit RtUvRKb;RKgedayRkumRbwkSaPi)aleday
Gnuelamtamc,ab; lknik nigbTbBaapkgrbs;Rkumhun . RkumRbwkSaPi)al
RtUv)ane)aHeqateRCIserIseday smaCikhunrbs;Rkumhun eTaHbICasmaCikhun
TaMgenaH minRKb;RKgkgkarseRmccitCak;lak;;rbs;RkumRbwkSaPi)alkeday .
RkumRbwkSaPi)al GacRbKl;siTi eGayGkRKb;RKgepSg)an .
lkNsm,tirbs;GPi)al
rUbvnbuKlRsbc,ab;NaEdlmansmtPaB manGayuelIsBI 18 db;R)aMbI
qaM GacbeRmIkargarCaGPi)al bCaGkRKb;RKg rbs;Rkumhun)an . GPi)al
mincaM)ac;Camas;huneT bmincaM)ac; bMeBjtamlkNsm,tiNaepSgeToteT
elIkElgEtmanEcg epSgBIenH enAkg lknik bbTbBaa pkgrbs;Rkumhun .
mRnIraCkarminGaceFIVCaGkdwknaMRkumhunedaypal; bRbeyal)aneLIy eyag
tamc,ab;sIBIshlknikmRnIraCkarmaRta 35 16 .
siTi nigGMNacrbs;GPi)al
GPi)al RtUvcat;EcgGaCIvkm nigkickarrbs;Rkumhun . GPi)almanGaNti 2
BIr qaM elIkElgEtmanEcgepSgBIenHkglknik ehIyGacbneTot)aneRkay
eBlhYsGaNtirbs;xn rhUtdl;eBleRCIserIsGPi)alfImkCMnYs . siTi nig
GMNacrbs;GPi)al eRkamc,ab;sIBIshRKasBaNiCkm mandUcxageRkam
1> EtgtaMg nigbBab;GkRKb;RKgTaMgGs; nigkMNt;nUvsiTiCak;lak;sRmab;
GkRKb;RKg TaMgenaH .
24
25
16c,ab;sIBIshlknikmRnIraCkarmaRta 35
2> kMNt;R)ak;ebovtS nigR)ak;bMNac;epSgdl;mnIRKb;RKgTaMgenaH

3> kRmitR)ak;ebovtS nigR)ak;bMNac;epSgsRmab;GPi)alTaMgLay ehIy
dak;CUneTAmas;hun edIm,IsMuesckIseRmc .
4> ecjbNkMNt;sna sBaabN niglixitsamEdlbBaak;famanbMNul
nigtwktagepSgnbMNulrbs;Rkumhun nigkMNt;nUvlkNdac;xat nig
lkNeFobrbs;lixitsamTaMgLayenaH .
5> esIsMumas;hun edIm,IeFVIkarEkERblknik niglubecallknikrbs;Rkumhun.
6> esIsMumas;hunnUvkicRBmeRBogrMlaybBalKabRc)ac;bBalKarvagRkumhun
nigbuKl epSgNamYy .
7> esIsMumas;hunedIm,Ilk;RTBskmrbs;RkumhunTaMgGs; bmYyPaKFM .
8> esIsMumas;hunedIm,IrMlay bCRmHbBaIRkumhun .
9> RbkasPaKlaPeTAtameKalkarN_KNeny nigeTAtamlkxNnkar
TUTat;PaKhun RbePTnImYy EdlmansiTiTTYlPaKlaP .
10> ecjbNPaKhunrbs;RkumhuneTAtamvisalPaB Edl)anEcgenAkg
lknikRkumhun .
11> xIR)ak; .
12> e)aHecj be)aHecjsaCafI blk;mUlbRtrbs;Rkumhun .
13> cuHkicsnaFanakgnamRkumhun .
14> eFVIGIub:UEtk cuHkicsnabBaaM bmindUecaHeTbegItplRbeyaCn_BImUlbRt
cMeBaHRTBsm,tiTaMgGs; bRTBsm,tiNamYy rbs;Rkumhun edIm,I
eFVIkarFanakatBVkicNamYy rbs;Rkumhun .
15> erobcMkarbiTbBaIKNenynkariybriecTnImYy nigesIcat;EcglTpl
RbcaMqaM edIm,Idak;CUnmas;hun nigmhasni)atmas;hun .

GPi)alGacRtUvdkhUtecjBImuxtMENg)an edaymUlehtuNamYy eday
semgPaKeRcIn nmas;hunEdlmansiTie)aHeqat .
GPi)aldMbUg
enAeBltml;ksar niglknikRkumhun sabnikRkumhunRtUvepJIeTA
kariyalycuHbBaI BaNiCkm nUvlixitCUndMNwgrbs;GPi)al eTAtamEbbbT
Edl)ankMNt;edayRksYgBaNiCkm . RkumhunkCnTTYlxusRtUvmankRmit
tRmUveGaymany:agehacNas;GPi)almYyrUb cMENk RkumhunmhaCnTTYl
xusRtUvmankRmit RtUvmanGPi)aly:agehacNas; 3 bI rUb .
eRkayeBlecjpSayviBaabnbRtbBaak;BIkarbegItRkumhun sabnikmak;
bGPi)almYyrUb GacekaHRbCuMRkumRbwkSaPi)al)an edaypl;karCUndMNwg
y:agtic 5 R)aM17 fCamun tamry lixiteTARKb;GPi)al edaymanbBaak;
BIeBlevla nigTIkEngRbCuMenaH . GPi)aldMbUg RtUvkan;tMENgcab;BIf
begItRkumhun rhUtdl;manmhasni)atmas;hunelIkTImYy . GPi)aldMbUg tRmUv
eGayerobcMmhasni)atelIkTImYyrbs;mas;hun kgryeBl 1 mYy qaM
bnab;BIRkumhun )anbegIt . lixitCUndMNwgGMBImhasni)at RtUveFVIeLIgCa
laylkN_GkSr nigepJICUn y:agehacNas; 20 m f Camun eTAbuKlEdl
mansiTicUlrYmmhasni)atenaH . lixitCUndMNwg RtUvbBaak;BIkalbriecT
TIkEng nigrebobvarnmhasni)at .
kicRbCuMRkumRbwkSaPi)al
edayGnuelamtamc,ab; RkumRbwkSaPi)alRtUvrYmRbCuM y:agehacNas;mYy
dgkg 1 RtImas . RkumRbwkSaPi)alGacGnumtesckIseRmc edayEpkelIkar
e)aHeqatsemgPaKeRcInrbs;smaCik btMNagEdlmanvtman . GPi)almak;
26
27
bGktMNagEdl)anTTYlkareprsiTi RtUvmansemgeqatEtmYy.elxaFikarRtUv
kt;kMNt;ehtunkicRbCuMTaMgGs;rbs;RkumRbwkSaPi)al ehIyRtUvepJIsMeNAft
cmgnkMNt;ehtuenH eTA eGayGPi)alTaMgGs; .
RkumRbwkSaPi)al RtUve)aHeqateRCIstaMgRbFanmYyrUb BIkgcMeNamsmaCik
rbs;xn . RbFanRkumRbwkSaPi)al GacRtUv)andkecjBImuxtMENgCaRbFan
RkumRbwkSaPi)al EtminEmnBI muxtMENgCaGPi)aleLIy . RbFanRkumRbwkSa
Pi)al mansiTiekaHRbCuMRkumRbwkSaPi)al . mYyPaKbInsmaCikRkumRbwkSa
Pi)alEdlbeRmIkargar kGacekaHRbCuMRkumRbwkSaPi)al)anEdr . kicRbCuM
RkumRbwkSaPi)al RtUveFVIeLIgkgRBHraCaNacRkkm<Ca elIkElgEtlknik b
bTbBaapkg EcgepSgBIenH .
RbsinebIcaM)ac; RkumRbwkSaGPi)alGacbegItKNkmaFikarepSg edIm,I
sRmYlkickarrbs;xn . KNkmaFikarnImYy RtUvmanRbFanmYyrUb b
eRcInrUbEdlRtUv)anEtgtMageday semgPaKeRcInrbs;RkumRbwkSaPi)al .
KNkmaFikarnImYy RtUvmansiTiEdl)anpl;eGay CalaylkN_GkSreday
RkumRbwkSaPi)al RsbtamkarkMhitnmaRta 131 nc,ab;sIBIshRKas
BaNiCkm .
mnIRKb;RKg
RkumRbwkSaPi)al Gaccat;taMgmuxgarenARkumhun nigEtgtaMgmnIRKb;RKg .
RkumRbwkSaPi)al GackMNt;tYnaTIrbs;mnIRKb;RKg nigpl;dl;BYkeKnUvGMNac
edIm,IRKb;RKgmuxgarrbs;Rkumhun . GPi)almYyrUb GacRtUv)anEtgtaMgeGay
kan;muxgarNamYyrbs;Rkumhun ehIybuKlmak;Gac RKb;RKgkariyalyeRcIn
CagmYyenAkgRkumhun .
mhasni)atmas;hun
mhasni)atmas;hun RtUveFVIeLIgenAkgRBHraCaNacRkkm<Ca dUcEdlman
Ecgkglknik bbTbBaapkg btamkarseRmcrbs;RkumRbwkSaPi)al .

mhasni)atmas;hunGaceFVIeLIgenAeRkARBHraCaNacRkkm<Ca)anRbsinebIman
karyl;RBmBImas;hunEdlmansiTie)aHeqatTaMgGs; .
Gnuelamtamc,ab; GPi)alRkumhunRtUvekaHRbCuMmhasni)atmas;hun
RbcaMqaM kgryeBl 1 mYy qaM eRkayeBlEdlRkumhun)anbegIt . GPi)al
Rkumhun GacekaHRbCuMmhasni)at visamBarbs;mas;hunenAeBlNak)an .
CagenHeTAeTot mas;hunEdlkan;kab;PaKhun minticCag 51 hasibmYy
PaKry nbNPaKhunEdlmansiTie)aHeqat GacesIeTAGPi)al eGayekaHRbCuM
mhasni)atmas;hun)an . karesIenaHRtUvbBaak;nUv kickarGaCIvkmEdlRtUveFVI
ehIyRtUvepJIeTATIsak;karcuHbBaIrbs;Rkumhun RBmTaMgeTAGPi)almak; .
kUr:umnmhasni)atmas;hun KWvtmannGkkan;kab;PaKhunPaKeRcIn Edl
mansiTie)aHeqatmanvtmanedaypal;bedaytMNagCaGaNtiKahkelIkElg
EtmanEcgepSgkg lknikrbs;Rkumhun . RbsinebImancMnYnRKb;kUr:umenAeBl
ebIkmhasni)atmas;hun enaHmas;hun Edlmanvtman GacBiPakSaenAkg
mhasni)at)an . RbsinebIkUr:umminmanRKb;RKan;enAeBlebIk mhasni)ateT
mas;hunEdlmanvtmanRtUvelIkeBlRbCuMeTAeBleRkay nigTIkEngkMNt;mYy
b:uEnmhasni)at minRtUv)anGnuBaat eGayBiPakSaelIkickarCMnYjNamYy)an
eLIy .
mas;hunGacpl;siTi eGayrUbvnbuKlNamYyepSgedIm,IeFVICatMNag nig
edIm,Ie)aHeqat kgnamCaGaNtiKahkCMnYsxnenAkgkicRbCuM . karRbKl;siTi
RtUveFVICalaylkN_GkSrman cuHhtelxa edaymas;hun RBmTaMgcuH
kalbriecTpg . lixitRbKl;siTi minRtUvmansuBlPaB elIsBI 1 mYy qaM
bnab;BIkalbriecTnkarcuHhtelxaelIlixitRbKl;siTienaH bsRmab;ryeBl
xICagenH dUcEdllixitRbKl;siTienaH)anbBaak;eLIy . mas;hunmYycMnYn Gac
RBmeRBogkg cMeNamBYkeKCalaylkN_GkSr edIm,Ie)aHeqatnPaKhun
28
29
tamviFINamYy .
kgkrNIminGacekaHRbCMu bminGacRbRBwteTA)ancMeBaHkicRbCMumhasni)at
mas;huneTA tamnItiviFIeT GacesIsuMtulakareGaycat;Ecgmhasni)atmas;hun .
enAeBlRbCuMenH tulakarGackMNt;kUr:umepSgBIkUr:umFmtaEdl)antRmUv .
mas;hunTaMgGs; RtUvtml;TukenAkgTIsak;karkNalrbs;Rkumhun nUv
GasydanCak;lak; bcb,nrbs;xn . ebImindUecH mas;hunenaHminGacbwgtv:a
)aneLIyRbsinebIxnmin)anTTYllixitCUndMNwgsIBIkicRbCMuNamYy .
RkumhunshkmsiTi
shkmsiTikrTUeTATaMgLay GaceFVIesckIseRmcGMBIsiTirbs;xn enAkg
karRKb;RKgral; kickarrbs;RkumhunshkmsiTiTUeTAenaH . kgRkumhun
shkmsiTimankRmit eTaHbICashkmsiTikrmankRmit mankatBVkicbg;
PaKTuncUleTAkgRkumhunshkmsiTikeday kshkmsiTikrTUeTAKWCabuKl
EdlRtUv)anGnuBaat eGayRKb;RKgRkumhunshkmsiTi . buKlmak; GacCa
shkmsiTikrmankRmitpg nigCashkmsiTikrTUeTApg . kgkrNIenH buKl
enaHmansiTi nigkatBVkicCa shkmsiTikrTUeTA . shkmsiTikrTUeTATaMgLay
GacEtgtaMgshkmsiTikrTUeTAmak; beRcInnak; bbuKlEdlminEmnCa
shkmsiTikrTUeTAeGayRKb;RKgkickarkgRkumhun shkmsiTiTUeTAenaH)an .
karRbRBwtrbs;GkRKb;RKg GacCab;katBVkiceTAnwgRkumhun shkmsiTi
TUeTAenaH)an drabNamanEcgkgc,ab; nigkicsnanRkumhunshkmsiTi
TUeTA . GkRKb;RKg GacRtUv)andkhUtBImuxtMENg edaysemgPaKeRcIn
rbs;shkmsiTikrTUeTA elIkElgEtmanEcgepSgenAkgkicsnanRkumhun
shkmsiTiTUeTA .
2>2>5 edImTun mUlbRt nigPaKhun

rcnasm<nnmUlbRt nigedImTunRkumhun
Rkumhnu RtUvmanrcnasm<n s Rmab;karplh; ri Bavtd l;Rbtibtki arGaCIvkm .
mas;hunTaMgGs; RtUvbg;eGayRkumhunnUvPaKhunrbs;xn EdlCaTRmg;n
mUlbRthun . lknikRkumhunRtUv EcgnUvRbePTmUlbRthunEdlRkumhunRtUv
e)aHecj cMnYnPaKhunEdlGnuBaatsRmab;RbePTnImYy RBmTaMgplRbeyaCn_
karritt,it nigsiTieRbobeFobrbs;RbePTnImYy . mUlbRtRtUv)an {e)aHecj}
enAeBlEdl)anlk;eGaymas;hun ehIy {enAsl;} enAeBlEdlkan;kab;
edaymas;hun .
RkumhunmYyGacbegInedImTuntamrykarpl;hirBavtedaybMNul xIR)ak;
nigtamry R)ak;cMNUl eRbIR)as;mUlniFiEdlrkedayRbtibtikarpkgrbs;
Rkumhun . R)ak;cMNUlrbs; Rkumhun CaTRmg;sMxan;bMputnkarpl;hirBavt
sRmab;saCIvkmCaeRcIn b:uEneBlEdlRkumhun RtUv)anbegIteLIg ehIyGRta
\NTanrbs;eKekIneLIgenaH karpl;hirBavtedaybMNulkan;EtgayRsYl .
PaKhun nigPaKlaP
RKb;RkumhunmUlFnTaMgGs; e)aHecjnUvPaKhuncuHbBaI bsniFieTAeGay
mas;hunrbs;xn . buKlmak;kGackayCamas;hunpgEdr edaykarTijPaKhun
BIGkepSg bTTYlPaKhunCaGMeNay . mas;hunGacTijhuntamzananuRkm
nkarTamTarelIRTBsm,tiBaNiCkm . kb:uEn mas;hun RtUv)anTTYlnUv
sMNgsRmab;lMdab; {;eRkaybMput} enHedayplRbeyaCn_ {PaBCamas;}
enAkgRkumhun niglTPaBmancMNUlx<s;RbsinebIGaCIvkmTTYleCaKCy .
manmeFa)aymYy Edlmas;hunGacTTYl)annUvGtRbeyaCn_ KWenAeBlEdl
tmPaKhunrbs;eKekIneLIg .
30
31
manviFImYyepSgeTotEdlmas;hunGacTTYlRbeyaCn_ KWtamryPaKlaP
Edl)anbg;elI PaKhunrbs;BYkeK . PaKlaP KWCakarTUTat;edayRkumhuneTA
eGaymas;hunedayEpktam smamaRtnR)ak;cMeNj . karTUTat;PaKlaP
GacRtUv)aneFVIeLIgCasac;R)ak; RTBsm,ti bMNul bsniFiRkumhun . GPi)al
RkumhunGacRbkasecjnUvPaKlaPsl; bR)ak;cMeNjsuTrbs; Rkumhuneday
sntf; avaGnuelamtamlknki Rkumhnu ehIyRkumhnu manRTBsm,tRi Kb;RKan; .
GPi)al Gaccat;EcgR)ak;bRmugmYyPaK sRmab;eRbIR)as;kgkarGnuvtkickar
GaCIvkmrbs;Rkumhun edayeRbIR)as;mUlniFiNamYyrbs;RkumhunEdlman
sRmab;EbgEckPaKlaP .
PaKhunmaneRcInRbePT
PaKhunFmta pl;nUvsiTiGMNacdUcxageRkamenH eGayGkkan;kab;PaKhun
1> e)aHeqatenARKb;mhasni)atnmas;hunrbs;Rkumhun
2> TTYlnUvral;PaKlaPEdl)anRbkasedayRkumhun nig
3> TTYlnUvRTBsm,tiEdlenAesssl;rbs;Rkumhun enAeBlrMlay
PaKhunTaMgGs;rbs;RkumhunenAEtCaPaKhunFmta elIkElgEtlknik
EcgepSgBIenH . Gkkan;kab;PaKhunFmta manhaniyPyx<s;b:uEnkGacTTYl
)annUvGtRbeyaCn_deRcInkglkN RKb;RKgtamrysiTie)aHeqat CaPaKlaP
nigkarbegInedImTun .
PaKhunbruma (Preferred shares) TTYlPaKlaPmunPaKhunFmta Ca
TUeTAkgGRtaCak;lak;mYy . PaKhunbruma CaTUeTAminmansiTie)aHeqateT .
RbePTepSgeTotnPaKhunrYmman PaKhunEdlGacepr pas;br nig
elaHmkvij)an .
PaKhun nigmUlbRtepSgeTot GacRtUv)aneprBIGkkan;kab;Edl)ancuH
bBaIeTA eGayGkepSg RbsinebIbuKlenaH)andak;viBaabnbRtmUlbRtnGkepr
eTARkumhunEdle)aHecj . ksartml;TukenaHman
1> lixityfaPUtbBaak;edaysarkarI b
2> dIkatulakar blixitsamrd)alc,ab;edIm bc,ab;ftcmgman
bBaak;RtwmRtUv b
3> lixitbBaak;PstagGMBIkareprmUlbRt kgnamCaGkkan;kab;mak;Edl
)ancuHkgbBaIBaNiCkm eday
- tMNagRsbc,ab; kgkrNIGnItiCn buKlGsmtPaB b)at;xn
- GkCRmHbBaI b
- GkEdl)anTTYlTMnukcitkgkarRKb;RKgRkumhunkSyFn .
KNnIedImTun
RkumhuntRmUveGayrkSaTuknUvKNnIedImTunEdl)ancuHbBaIRbkasdac;eday
ELkBIKasRmab; RbePT besrInPaKhunnImYyEdlRkumhun)ane)aHecj .
RbsinebIRkumhunesIsMubEnmnUvcMnYnNamYyEdlRkumhunmin)anTTYlRKb;
cMnYneTAkgKNnI edImTunEdl)anRbkaselIral;RbePT besrInPaKhun eBl
enaHkarbEnmenaH RtUvEtmankaryl;RBmedayesckIseRmcBiessrbs;Rkum
RbwkSaPi)al . RkumhunGacbnyKNnImUlFnrbs;xn edayesckIseRmc
Biess)an eGayEtkarbnyenH nwgminraraMgdl;lTPaBsgbMNulrbs;Rkumhun
beFVIeGayRTBskmRkumhun ticCagcMnYnsrubnbMNul . viFanenHminyk
mkGnuvteT RbsinebI Rkumhunkat;bnyKNnIedImTunrbs;xn nUvcMnYnNamYy
EdlminBak;Bndl;RTBskmEdlGac TTYlpl)anenAeBleRkay .
bBaImUlbRt
RkumhuntRmUv eGayrkSaTuknUvbBaImUlbRtEdlkt;RtanUvPaKhun nig
mUlbRtepSgEdl Rkumhune)aHecj . cMeBaHRbePT besrIrbs;mUlbRtnImYy
bBaImUlbRtRtUvbBaak;BIQaH nigGasydanrbs;mas;mUlbRt elxmUlbRt
32
33
Edlkan;kab;edaymas;hunmak; nigkalbriecT niglkNBiessnkarecj

nigkareprmUlbRtnImYy .
CMBUkTI3 EpkTI2 nc,ab;sIBIshRKasBaNiCkm manlmiteRcInEfmeTot
elIRbFanbTenH .
2>2>6 karTijGaCIvkmEdlmanRsab;
RbsinebIGkTijGaCIvkmmYyGkGacTTYlGtRbeyaCn_BITMnak;TMngEdl
manRsab;CamYyGtifiCn nigGkpt;pg;nigBIbTBiesaFn_rbs;buKlikEdlman
Rsab; . kb:uEnGaCIvkmmanRsab; GacxVHnUvPaBGacbt;Ebn)an nigPaBrhs
rhYn .
esovePAENnaMenH minmanvisalPaBelIkarRKb;RKgGaCIvkmmanRsab;eT
edaysarEtman bBaaCak;lak;CaeRcInRtUvBicarNakgkrNIenH .
EsVgrkkarENnaM
karTijGaCIvkmmanRsab; GacsKsaj dUecHeyIgsUmesI eGayGkEsVgrk
TIRbwkSaviCaCIv edIm,I BieRKaHeyabl; .
2>3 KeRmagvinieyaKmanlkNsm,tiRKb;RKan; {K>l>K}

GnuRkwtelx 111 GnRk>bk {GnuRkwtelx 111} sIBIkarGnuvtc,ab;
sIBIvinieyaK nigc,ab;sIBIviesaFnkmnc,ab;sIBIvinieyaK RtUv)ancuHhtelxa
kalBIfTI27 ExkBaa qaM2005 edaysemc h u n Esn naykrdmnIn
raCrdaPi)alkm<Ca . GnuRkwtenaHeFVIeLIgsRmab; Gnuvtc,ab;sIBIviesaFnkm
nc,ab;sIBIvinieyaK Edl)anRbkaseGayeRbIkalBIExmIna qaM2003 .
cMNucEdlelceFanc,ab;sIBIvinieyaK nigc,ab;sIBIviesaFnkmnc,ab;sI
BIvinieyaK nig GnuRkwtelx 111 enH KWkarpl;viBaabnbRtcuHbBaIman
34
lkxN kgryeBl 3 bIf nfeFVIkar bnab;BI)andak;BaksuMenA

RkumRbwkSaGPivDn_km<Ca {k>G>k} RbsinebIBaksuMenaH bMeBjRKb;RKan;nUv
BtmancaM)ac; . viBaabnbRtcuHbBaImanlkxN RtUvbBaak; eGay)anc,as;
sabnBak;Bn .l . edIm,IdMeNIrkar{K>l>K} . viBaabnbRtcuHbBaICasaBrnwg RtUv
RbKl;CUnkgryeBl 28 mR)aMbI fnfeFVIkar bnab;fecjviBaabnbRt
cuHbBaI manlkxN . viBaabnbRtcuHbBaICasaBr kRtUvbBaak;pgEdrnUv
karelIkTwkcit vinieyaKEdl)an pl;eGay {K>l>K}. GnuRkwtelx 111 k)an
bBaak;pgEdrfa kgkrNIEdlkarGnuBaatc,ab; minTan;)anTTYlkgryeBl
dUcmanEcgxagelI karecjviBaabnbRt cuHbBaICasaBr minEmnCakarelIkElg
eGayGkdak;BaksMu rYcputBIkatBVkicEdlRtUvTTYl)annUv lixitGnuBaat .l.
caM)ac;nanaedIm,I {K>l>K} dMeNIrkaredayRsbc,ab;enaHeLIy .
karbBaak;bEnmeTotGMBIdMeNIrkarcuHbBaI KWmanEcgenAkgGnuRkwtxagelI
EdlEcgfa fcuHbBaI{K>l>K}mYydg KW 7>000>000R)aMBIrlan erol
bRbEhl 1>750 mYyBan;R)aMBIr ryhasibdularGaemrik .
fcuHbBaIxagelIrYmbBalTaMgfesvard)aledIm,ITTYl)annUvkaryl;
RBmpl;nUvGaCJabNnig karcuHbBaInanaBIbNaRksYg nigsabnBak;BnTaMgGs; .
viesaFnkmsMxan;epSgeTotEdlmanEcgenAkgGnuRkwtelx 111
KWkarpl;karelIkTwk citvinieyaKEdlmanskmPaBTUlMTUlayehIykelIkTwk
citdl;visyshRKasFuntUcnigmFmedIm,IsuM)anzan {K>l>K} . ]TahrN_
edImTunvinieyaKRtUv)anbnycMeBaHvisykat;edrbeRmI eGaykarnaMecj BI
1>000>000 mYylan dularGaemrik mkRtwm 500>000 R)aMEsn
dularGaemrik ]sSahkmKaMRTEdlpt;pg;plitplrbs;xn 100
mYyryPaKry dl; ]sSahkmnaMecj edImTunvinieyaKcMnYn 350>000
bIEsnR)aMmWundularGaemrik nigvisy ksikm nigkarplitGahar . sMrab;
35
BtmanbEnmsUmTak;TgRkumRbwkSaGPivDn_km<Ca bBieRKaHeyabl;CamYynig
TIRbwkSaviCaCIv.
karbnyedImTunvinieyaK bcb,npl;dl;GkvinieyaKenAkgRbeTskm<Ca
nUvkalanuvtPaBRbhak;RbEhlKa sRmab;karvinieyaKkgvisy]sSahkm
Cak;lak;mYycMnYn EdlmanenAkgbNarRbeTsCitxag .
BtmanbEnmsIBIKMeragmanlkNsm,tiRKb;RKan;mandUcteTA
{K>l>K} nwgtRmUv eGaycuHbBaIvinieyaKenARkumRbwkSaGPivDn_km<Ca
{k>G>k} benA GnuKN kmaFikarvinieyaKext-Rkug {G>K>v>x>k} GaRsyelI
RbePTnkarvinieyaK .
{G>K>v>x>k} mantYnaTIBinit nigGnumtyl;RBmelIKeRmagvinieyaKEdl
manTwkR)ak;tic Cag 2>000>000 BIrlan dularGaemrik .
skmPaBBaNiCkm esvakmdwkCBanRKb;RbePTelIkElgkarvinieyaK
elIEpkrfePIg esvakmeTscrN_ GaCIvkmkasIuNU nigEl,gsIusg GaCIvkm
rUbiyvt nighirBavt skmPaBEdl Tak;TinnwgRbBneXasna esvaEpkCMnaj
karGPivDn_EpkGcnvt nigkarplitplitplfaMCk; KWCaskmPaBEdlmin
TTYl)ankarelIkTwkcitvinieyaK .
cMeBaHGaCIvkmmYy edIm,IkayCa {K>l>K} nigmansiTiTTYlkarelIkTwkcit
vinieyaK KWRtUv manedImTunvinieyaKelIsBI 1>000>000 mYylan dularGaemrik
ehIycMnYnedImTunvinieyaK eRcInCagkRmitkMNt;enH CaTUeTAtRmUv eGayman .
RbsinebIGaCIvkmmYyRtUveFVIkarcuHbBaI esovePAENnaMenH sUmpl;dMbUnan
dl;GaCIvkmenaH sUmeGayrkTIRbwkSamanviCaCIvediMm,Ipl;eyabl; emFavI b
RkumhunKNeny .
3 karGnuvtCak;EsgnkarcuHbBaIBaNiCkm
3>1 karcuHbBaICashRKaskbuKl
cMeBaHshRKaskbuKl18 EdlnwgRtUvCab;BnrbbBitemIlRbGb;Btman
xageRkam RtUv cuHbBaIBaNiCkmenARksYgBaNiCkm .
BtmansIBIkarbg;BntamrbbBit Rbkasrbs;RksYgesdkicnighirBavt
elx 795 )ankMNt;tm sRmab;shRKaskbuKlEdlRtUvbg;Bn
tamrbbBit
karpt;pg;TMnij cMNUlRbcaMqaMeRcInCag 500>000>000 R)aMrylan erol
esvakm cMNUlRbcaMqaMeRcInCag 250>000>000BIrryhasiblanerol
cuHkicsnaCamYyrdaPi)al cMNUlRbcaMqaMeRcInCag 125>000>000
mYyrymR)aMlan erol
kgkrNIEdlcMNUlrbs;shRKaskbuKl TabCagtmkMNt;xagelI shRKas
enaHRtUvsitenAeRkam rbbem:Akar EdleKsal;faCarbbsRmbsRmYl
dMeNIrkar nigesahuycMNaynkarbegItshRKaskbuKl19
CMhanTI 1 kkmsiTikrRtUvCUndMNwgmkmnIcuHbBaIenAmnIrBaNiCkmext
Rkug benAnaykdan cuHbBaIBaNiCkm nRksYgBaNiCkmfa xnKWCarUbvnbuKl
EdlmanbMNgeFVIGaCIvkm CashRKaskbuKl . kkmsiTikrRtUveFVIkarBinit
namkrN_CamYymnI cuHbBaI .

19Rbkaselx 679 kshv cuHfTI07 ExsIha qaM2007
36
37
CMhanTI 2 ksarnigkRmrd)alsRmab;karcuHbBaICashRKaskbuKl
mandUcxageRkam
ksar
BakesIsuM KMrU X
manenAkg CD ROM
lixitqgEdn bGtsBaaNbNftcmg
rbs;GkesIsMu edayman cuHhtelxa
samemdrbs;eK
rUbftrbs;kkmsiTikr 4x6 cm
lixitGnuBaatGaCIvkmepSgftcmg RbsinebIman
kRm
kRmrd)alcuHbBaICapvkar
3 c,ab; 1 c,ab;edIm
2 c,ab;ftcmg
3 c,ab;
3 snwk
3 c,ab;
120>000 erol
CMhanTI 3 enAeBlEdlksardUcEdl)anerobrab;xagelIRtUv)anbMeBj
RKb;RKan; ehIykkmsiTikr RtUvbgajxnenAmnIrBaNiCkmext-Rkug bnayk
dancuHbBaIBaNiCkm nRksYgBaNiCkm edIm,IcuHhtelxa .
CMhanTI 4 ral;ksarTaMgGs;RtUvdak;CUnnaykdancuHbBaIBaNiCkm enA
RksYgBaNiCkm
CMhanTI 5 mnIrBaNiCkmext-Rkug bRksYgBaNiCkm RtUveFVIkarcuHbBaI
BaNiCkmshRKas kbuKlkgbBaIBaNiCkm nigCUndMNwgdl;GkesIsMuvijkg
GMT,gryeBl 1 mYy Exy:agyUr cab;BIfTTYl)anksarTaMgenaH .
mnrI BaNiCk mext-Rkug bnaykdancuHbBaBI aNiCk m nRksYgBaNiCk m
nwgCUndMNwgdl;k kmsiTikrkgkMLgeBl 1 Ex eRkaykardak;BaksMu edIm,I
mkTTYlykviBaabnbRtcuHbBaIBaNiCkm .
38
3>2 karcuHbBaICaRkumhunTTYlxusRtUvmankRmit
Rkumhnu TaMgGs;RtUvmkkan;kariyalycuHbBaBI aNiCk m nRksYgBaNiCk m
elIkElgEt kgkrNIEdlmansaxacuHbBaIBaNiCkmenAkgextrbs;xn edIm,I
eFVIkarcuHbBaIRkumhun Edlkg krNIenH RkumhunRtUvdak;BaksMueTAsaxaenaH .
CMhanTI 1 BinitemIlnamkrN_Rkumhun enAnaykdancuHbBaIRkumhun n
RksYgBaNiCkm .
karseRmccitd s xM an;CadMbgU KWkareRCIserIsnamkrN_sRmab;GaCIvkmrbs;
Gk . namkrN_ GaCIvkmdmanRbsiTiPaB RtUvmanTMnak;TMngeTAnwgplitpl
besvakmrbs;Gk ehIygayGan gayRbkb niggaycgcaM . Gknwgcg;)an
namkrN_EdlmanEtmYy EdlnwgbegItnUvmenarmN_ GMBIlkNEdlTak;Tg
nigplRbeyaCn_rbs;plitplpg nigesvakmpg .
RbsinebInamkrN_Edl)aneRCIserIsmaneRcIn Gkdak;BaksuRM tUverIsyk
namkrN_mYyepSgeTot . RbkarenHtRmUv eGayeFVIkareRKaHeyabl;CamYy
smaCikhun bGPi)al RbsinebIGkdak;;BaksuM minmansiTikgkareRCIserIsnam
krN_epSgenaHeT . karRsavRCavrknamkrN_ eRbIeBlEt 10naTI b:ueNaH .
CMhanTI 2 ksartRmUv nigkRmrd)alsRmab;karcuHbBaIRkumhunmandUc
xageRkam
ksar
BakesIsuM KMrU k
KMrUmanenAkg CD ROM
GtsBaaNbN blixitqgEdnftcmgrbs;mas;hun nig
GPi)alTaMgGs; edaymancuHhtelxa bsam emdpg
rUbft (4x6 cm) rbs;mas;hun nigGPi)alnImYy
39
3 c,ab; 2 c,ab;edIm
1 c,ab;ftcmg
3 snwksRmab;mas;hun
nigGPi)almak;
3 snwk
lixitFanaBIFnaKarEdlbBaak;fa mantml;R)ak;
y:agticesInwgedImTunGb,brmacMnYn 4 lanerol
lknik
kRm
kRmrd)alcuHbBaICapvkar20
ebIsinmas;hunrbs;RkumhunKWCanItibuKl
dUcxageRkam enH
1 c,ab;edIm
3 c,ab;
420>000 erol
enaHtRmUveGaymanksarbEnm
ksar
lknikRkumhun edaymankar bBaak;faftcmgRtwmRtUv
viBaabnbRtcuHbBaIRkumhunedayman
karbBaak;faft cmgRtwmRtUv
lixitEtgtaMgGktMNagenAkgRkumhunfI
rbs;mas; hunsaCIvkmnImYy
rUbftrbs;GktMNagmas;hunsaCIvkm 3snwk
GtsBaaNbN blixitqgEdnftcmgrbs;GktMNag
mas;hun edaymancuHhtelxa bsamemd
1 c,ab;ftcmg
1 c,ab;ftcmg
1 c,ab; edIm
3 snwk
3 c,ab;
CMhanTI 3 enAeBlEdlksardUc)anerobrab;xagelImanRKb;RKan;sRmab;
karcuHbBaIGPi)al bmas;hunNamak;rbs;RkumhunRtUvmkbgajxnenARksYg
BaNiCkmedIm,IcuHhtelxaelIEbbbTnBaksMu muneBlecjviBaabnbRtcuH
bBaIBaNiCkm .
RbsinebIBaksMRu tUv)aneFVeI LIgenAsaxacuHbBaBI aNiCk mext GPi)al b
mas;hun Namak;rbs;RkumhunRtUvmkbgajxnenAsaxacuHbBaIBaNiCkm edIm,I
cuHhtelxa elIEbbbTnBaksMumuneBlecjviBaabnbRtcuHbBaIBaNiCkm .
40
CMhanTI 4 dMeNIrkarenH cMNayeBlRbEhlCa 5fnfeFVIkar edIm,I

Binitksar nigecjviBaabnbRtcuHbBaIBaNiCkmCUndl;Rkumhun . RbsinebI
BaksMuRtUv)aneFVI eLIgenAsaxacuHbBaIBaNiCkmext viBaabnbRtcuHbBaI
BaNiCkmbeNaHGasn nwgRtUvecjCUnkgkMLgeBl 10 f . viBaabnbRtcuH
bBaIBaNiCkmbeNaHGasnenHmansuBlPaBryeBl30fehIyviBaabnbRt
cuHbBaIBaNiCkm pvkarnwg RtUvecjCUnkgkMLgryeBlsuBlPaBenaH .
CMhanTI 5 naykdancuHbBaIBaNiCkmGacerobcMeGayRkumhunEdleTIb
nwgcuHbBaIfI TTYl)anRtamYyeFVIeLIg RsbtamKMrUEdl)anGnumtrbs;
RksYgBaNiCkm .
3>3 RkumhunshkmsiTi
Rkumhnu shkmsTi Ti aMgGs;RtUvmkkan;kariyalycuHbBaBI aNiCk m n
RksYgBaNiCkm elIkElgEtkgkrNIEdlmansaxacuHbBaIBaNiCkmenAkg
extrbs;xnedIm,IeFVIkarcuHbBaIBaNiCkm EdlkgkrNIenH RkumhunshkmsiTi
RtUvdak;BaksMueTAsaxaenaH .
CMhanTI 1 karBinitnamkrN_rbs;RkumhunshkmsiTienAnaykdancuH
bBaIBaNiCkm n RksYgBaNiCkm .
karseRmccitd s xM an;CadMbUg KWkareRCIserIsnamkrN_sRmab;GaCIvkmrbs;
Gk . namkrN_ GaCIvkmdmanRbsiTPaB RtUvmanTMnak;TMngeTAnwgplitpl
besvakmrbs;Gk ehIygayGan gayRbkb niggaycgcaM .
RbsinebInamkrN_Edl)aneRCIserIsmaneRcIn Gkdak;BaksuM RtUverIsyk
namkrN_mYyepSgeTot . RbkarenHGactRmUv eGaymankarBieRKaHeyabl;Ca
mYyshkmsiTikrrbs;RkumhunshkmsiTi RbsinebIGkdak;;BaksuMminman
siTikgkareRCIserIsnamkrN_epSgenaHeT . karRsavRCavrk namkrN_ eRbIeBl
Et 10 naTI b:ueNaH .
41
sUmcaMfa namkrN_rbs;Rkumhnu shkmsTi Gi acbBal nUveQaHshkmsTi ki r

mak; beRcInnak; .
CMhanTI 2 ksartRmUv nigkRmrd)alsRmab;karcuHbBaIrbs;Rkumhun
shkmsiTi rYmman
ksar
BakesIsuM KMrU k KMrUenHmanenAelIsIuDIr:Um
GtsBaaNbN blixitqgEdnftcmg
rbs; shkmsiTikrTaMgGs; edayman
cuHhtelxa bsamemd
rUbft (4x6 cm) rbs;shkmsiTikr
TaMgGs;
lixitFanaBIFnaKarEdlbBaak;nUvedImTun
Gb,brma cMnYn 4 lanerol
kicsnaRkumhunshkmsiTicuHhtelxa
eday shkmsiTikrTaMgGs;
kRm
3 c,ab; 2 c,ab;edIm 1 c,ab;ftcmg

3 c,ab;
3 snwksRmab;shkmsiTikrmak;
3 snwksRmab;shkmsiTikrmak;
1 c,ab;edIm
3 c,ab;
420>000 erol
CMhanTI 3 enAeBlEdlksardUc)anerobrab;xagelI manRKb;RKan;sRmab;

karcuHbBaIshkmsiTikrTUeTA RtUvbgajxnenARksYgBaNiCkm edIm,IcuH
htelxaelIEbbbT nBaksMumuneBlecjviBaabnbRtcuHbBaIBaNiCkm .
RbsinebIBaksMRu tUv)aneFVeI LIgenAsaxacuHbBaBI aNiCk mext shkmsiTikr
TUeTA RtUvmkbgajxnenAsaxacuHbBaIBaNiCkmenaH edIm,IcuHhtelxaelI
EbbbT n BaksMumuneBlecjviBaabnbRtcuHbBaIBaNiCkm .
CMhanTI 4 dMeNIrkarenH cMNayeBlRbEhlCa 5feFVIkar edIm,IBinit

ksar nigecj viBaabnbRtcuHbBaIBaNiCkm . RbsinebIBaksMuRtUv)aneFVIeLIg
enAsaxacuHbBaI BaNiCkmext viBaabnbRtcuHbBaIBaNiCkmbeNaHGasnnwg
RtUvecj CUnkg kMLgeBl 10 f . viBaabnbRtcuHbBaIBaNiCkmbeNaHGasn
enHmansuBlPaB ryeBl 30 f ehIyviBaabnbRtcuHbBaIBaNiCkmpv
karnwgRtUvecjCUnkg kMLgryeBlsuBlPaBenaH .
CMhanTI 5 naykdancuHbBaIBaNiCkmGacerobcMeGayRkumhunshkmsiTi
EdleTIbnwgcuHbBaIfI eFVIRtaRkumhunshkmsiTiRsbtamKMrUGnumtrbs;RksYg
BaNiCkm .
3>4 kariyalytMNag22
kariyalytMNagTaMgGs;RtUvmkkan;kariyalycuHbBaBI aNiCk m nRksYg
BaNiCkm elIkElgEtkgkrNIEdlmansaxacuHbBaIBaNiCkmenAkgextrbs;
xnedIm,IeFVIkarcuHbBaIBaNiCkmEdlkgkrNIenHkariyalytMNagRtUvdak;Bak
sMueTAsaxaenaH .
CMhanTI1/ ksartRmUv nigkRmrd)alEdlRtUvbg;sRmab;karcuHbBaICakariya
lytMNag mandUcxageRkam
ksar
BakesIsuM KMrU g KMrUmanenAelIsIuDIr:Um
3 c,ab; 2 c,ab;edIm 1 c,ab; ftcmg
lknikftcmgmanbBaak;RtwmRtUvrbs;Rkumhunem 1 c,ab;
viBaabnbRtcuHbBaIRkumhun
3 c,ab;
ftcmgmanbBaak;RtwmRtUvrbs;Rkumhunem
22c,ab;sIBIviFanBaNiCkm nigkarcuHbBaIBaNiCkm fTI26 Exmifuna qaM1995 nigc,ab;sIBIviesaFnkm
elIc,ab;sIBIviFanBaNiCkm nigkarcuHbBaI BaNiCkm fTI18 Exvicika qaM1999 maRta 19

42
43
lixitEtgtaMgGPi)al bGkRKb;RKg
enAkgkariyaly tMNagBIRkumhunem
rUbft (4x6cm) rbs;GPi)al bGkRKb;RKg
lixitqgEdn bGtsBaaNbNftcmgrbs;
GPi)al bGkRKb;RKg edaymancuHhtelxa
kRm
1 c,ab;edIm
3 snwk
3 c,ab;
420>000 erol
CMhanTI 2 enAeBlEdlksardUc)anerobrab;xagelI manRKb;RKan;sRmab;

karcuHbBaI GPi)al bGkRKb;RKgkariyalytMNag RtUvbgajxnenA
RksYgBaNiCkmedIm,IcuHhtelxaelIEbbbTnBaksMumuneBlecjviBaabnbRt
cuHbBaIBaNiCkm .
RbsinebIBaksMRu tUv)aneFVeI LIgenAsaxacuHbBaBI aNiCk mext GPi)al bGk
RKb;RKg kariyalytMNag RtUvmkbgajxnenAsaxacuHbBaIBaNiCkmenaH edIm,I
cuHhtelxa elIEbbbTnBaksMu muneBlecjviBaabnbRtcuHbBaIBaNiCkm .
ksar nigecj viBaabnbRtcuHbBaIBaNiCkm . RbsinebIBaksMuRtUv)aneFVI
eLIgenAsaxacuHbBaI BaNiCkmext viBaabnbRtcuHbBaIBaNiCkmbeNaHGasn
nwgRtUvecjCUnkg kMLgeBl 10 f . viBaabnbRtcuHbBaIBaNiCkmbeNaH
GasnenHman suBlPaBryeBl 30 f ehIyviBaabnbRtcuHbBaIBaNiCkm
pvkarnwgRtUv ecjCUnkgkMLgryeBlsuBlPaBenaH .
CMhanTI 4 naykdancuHbBaIBaNiCkmGacerobcMeGaykariyalytMNag
EdleTIbnwgcuHbBaIfI TTYl)anRtamYyeFVIeLIgRsbtamKMrUGnumtrbs;
RksYgBaNiCkm .
3>5 saxaRkumhunBaNiCkmbreTs24
saxaRkumhnu BaNiCk mbreTsTaMgGs;RtUvmkkan;kariyalycuHbBaBI aNiCk m
nRksYg BaNiCkm elIkElgEtkgkrNIEdlmansaxacuHbBaIBaNiCkmenA
kgextrbs;xn edIm,IeFVIkarcuH bBaIBaNiCkm EdlkgkrNIenH saxaRkumhun
BaNiCkmbreTsRtUvdak;BaksMueTAsaxaenaH .
CMhanTI 1 ksartRmUv nigkRmrd)alRtUvbg;sRmab;karcuHbBaICasaxa
RkumhunBaNiCkm breTsrYmman
ksar
lknikftcmgmanbBaak;RtwmRtUvrbs;Rkumhunem
viBaabnbRtbegItRkumhunftcmgmanbBaak;
RtwmRtUv rbs;Rkumhunem
lixitEtgtaMgGPi)al bGkRKb;RKgenAkgsaxa
RkumhunBaNiCkmbreTsBIRkumhunem
rUbft (4x6cm)rbs;GPi)al bGkRKb;RKg
kRm

1 c,ab;
2 c,ab
1 c,ab;edIm
3 snwk
3 c,ab;
420>000 erol
24c,ab;sIBIviFanBaNiCkm nigkarcuHbBaIBaNiCkm fTI26 Exmifuna qaM1995 nigc,ab;sIBIviesaFnkm

elIc,ab;sIBIviFanBaNiCkm nigkarcuHbBaI BaNiCkm fTI18 Exvicika qaM1999 maRta 19

44
45
karcuHbBaI GPi)al bGkRKb;RKgsaxaRkumhunBaNiCkmbreTs RtUvbgajxn
enARksYgBaNiCkm edIm,IcuHhtelxaelIEbbbTnBaksMu muneBlecj
viBaabnbRtcuHbBaI BaNiCkm .
RbsinebIBaksMRu tUv)aneFVeI LIgenAsaxacuHbBaBI aNiCk mext GPi)al bGk RKb;
RKgsaxaRkumhunBaNiCkmbreTs RtUvmkbgajxnenAsaxacuHbBaIBaNiCkm
enaH edIm,IcuHhtelxaelIEbbbTnBaksMu muneBlecjviBaabnbRtcuHbBaI
BaNiCkm .
ksar nigecj viBaabnbRtcuHbBaIBaNiCkm . RbsinebIBaksMuRtUv)aneFVIeLIg
enAsaxa cuHbBaIBaNiCkmext viBaabnbRtcuHbBaIBaNiCkmbeNaHGasnnwg
RtUvecj CUnkgkMLgeBl 10 f . viBaabnbRtcuHbBaIBaNiCkmbeNaHGasn
enHman suBlPaBryeBl 30 f ehIyviBaabnbRtcuHbBaIBaNiCkmpvkar
nwgRtUv ecjCUnkgkMLgryeBlsuBlPaBenaH .
CMhanTI 4 naykdancuHbBaIBaNiCkmGacerobcMeGaysaxaRkumhun
BaNiCkmbreTs EdleTIbnwgcuHbBaIfI TTYl)anRtamYyeFVIeLIgRsbtamKMrU
Gnumtrbs;RksYgBaNiCkm .
3>6 saxaRkumhunkm<Ca kgRsuk

saxaRkumhunBaNiCkgRsukTaMgGs;RtUvmkkan;kariyalycuHbBaIBaNiCkm
nRksYgBaNiCkm elIkElgEtkgkrNIEdlmansaxacuHbBaIBaNiCkmenA
kgextrbs;xn edIm,IeFVIkarcuH bBaIBaNiCkm EdlkgkrNIenH saxaRkumhun
BaNiCkmkgRsukRtUvdak;BaksMueTAsaxaenaH .
CMhanTI 1 ksartRmUv nigkRmrd)alRtUvbg;sRmab;karcuHbBaICasaxa

RkumhunBaNiCkm kgRsukrYmman
ksar
lknikftcmgmanbBaak;RtwmRtUvrbs;Rkumhunem
viBaabnbRtbegItRkumhunftcmgmanbBaak;
RtwmRtUv rbs;Rkumhunem
lixitEtgtaMgGPi)al bGkRKb;RKgenA
kgsaxa RkumhunBaNiCkmbreTsBIRkumhunem
rUbft (4x6cm)rbs;GPi)al bGkRKb;RKg
kRm
1 c,ab;edIm
3 snwk
3 c,ab;
60>000 erol
karcuHbBaI GPi)al bGkRKb;RKgsaxaRkumhunBaNiCkmkgRsuk RtUvbgaj
xnenARksYgBaNiCkm edIm,IcuHhtelxaelIEbbbTnBaksMu muneBlecj
viBaabnbRtcuHbBaI BaNiCkm .
RbsinebIBaksMuRtUv)aneFVIeLIgenAsaxacuHbBaIBaNiCkmext GPi)al b
Gk RKb;RKgsaxaRkumhunBaNiCkmkgRsuk RtUvmkbgajxnenAsaxacuH
bBaIBaNiCkm enaH edIm,IcuHhtelxaelIEbbbTnBaksMu muneBlecj
viBaabnbRtcuHbBaIBaNiCkm .
46

1 c,ab;
2 c,ab;
47

ksar nigecj viBaabnbRtcuHbBaIBaNiCkm . RbsinebIBaksMuRtUv)an
eFVIeLIgenAsaxa cuHbBaIBaNiCkmext viBaabnbRtcuHbBaIBaNiCkmbeNaH
GasnnwgRtUvecj CUnkgkMLgeBl 10 f . viBaabnbRtcuHbBaIBaNiCkm
beNaHGasnenHman suBlPaBryeBl 30 f ehIyviBaabnbRtcuHbBaI
BaNiCkmpvkarnwgRtUv ecjCUnkgkMLgryeBlsuBlPaBenaH .
lixitGnuBaatRbkbGaCIvkmrbs;ext27
cMeBaHshRKasFuntUc shRKaskbuKlEdlminsitenAeRkamBnnrbb
Bit enAtam ext-Rkug RtUvcuHbBaIenAmnIrBaNiCkmext-Rkug edIm,ITTYl)an
lixitGnuBaatRbkbGaCIvkm EdlmanryeBlmYy 1 qaM . enHminEmn
CakarcuHbBaIGaCIvkmenARksYgBaNiCkmeT ehIy GnuvtEtcMeBaHGaCIvkm
minEmnCasaCIvkmTaMgLayNa EdlminsitenAeRkamBnrbbBit b:uEnsit
enAeRkamBnrbbem:Akar rbbsRmbsRmYl . lixitGnuBaatRbkbGaCIvkm
Edl)anecj RtUvman cuHhtelxaedayRbFanmnIrBaNiCkmext-Rkug .
EbbbTdak;BakmandUcxageRkam
27Rbkaselx 045 kB cuHfTI12 Exkum qaM1998
rUbftfI (4x6 cm) rbs;Gkdak;BaksMu

rUbftcMBImuxnTItaMgshRKas TMhM 1015 cm
bNkmsiTidIFI bkicRBmeRBogCYl
kRm
kRmrd)alsMrab;TTYl)allixitGnuBaati
1 c,ab;
2 c,ab;
2 c,ab;
2 c,ab;
visyGaCIvkm
1>saFarNkar
nigdwkCBan
2> eTscrN_
esvaGaCIvkm
karcuHbBaIeTacRkyanyn lixit
GnuBaatRbkb GaCIvkmdkw CBan .l .
pHsMNak; minelIsBI 5 bnb;haglk;
mb GaharePaCnIydan minelIsBI 50
ekAGImeFa)aydwkCBanePJveTscr
eTacRkyanyn nigrfynmanekAGI
minelIs BI 5
3> ]sSahkm Er: kmns al kat;edr vaynPN Tan .l .
CamYynwgTunvinieyaKminelIsBI 10
nigfamBl
lanerol beRbIR)as;smtPaBeRKOg
cRk 12 eses esvakm CYsCul
eRKOgcRkhagkat;sk; .l. plit
kmfamBlGKisnI minelIsBI 75
KVA
4> vb,Fm
karsEmgsil, plitplvIedGU
nigviciRtsil, eFVI niglk;rUbcmak; paMg bbda
pSayBaNiCkm .l .
28Rbkaselx 84 URT UTS Brk fTI21 ExF qaM2004

48
2 snwk
2 snwk
2 c,ab;
70>000 erol
enAeBlRckecjcUlEtmYy28 mandMeNIrkar Rsukesomrab nigRsuk

)at;dMbg qaM2007 lixit GnuBaatRbkbGaCIvkmRtUvcuHhtelxaeday
GPi)alRsuk .taragxageRkamdak;ecjnUvviFanpvkar .
3>7 karcuHbBaIenAmnIrBaNiCkmext-Rkug
ksar
BakesIsuMlixitGnuBaatRbkbGaCIvkm KMrUmanenAelIsIuDIr:Um
RbvtirUbrbs;Gkdak;BaksMu
kicsnaCamYyGPi)alext-Rkug kgkareKarBtamviFan
nigbTbBati nigRbtibtiRsbtamsNab;Fab;saFarN .l .
GtsBaaNbN blixitqgEdnftcmgrbs;Gkdak;BaksMu
edaymancuHhtelxa bsamemd
49
kRm
14 dular
ryeBlGnumt
ticCag 1 Ex
42>000 erol
3 f
12>000-52>000 erol
12>000-82>000 erol
30>000-50>000 erol 3f-2s)ah_

20>000-60>000 erol
30>000-70>000 erol
7>000-50>000 erol 3f
5> BaNiCkm
GaCIvkmnanaEdlminRtUv)antRmUv 5>000 erol

eGaybg;BnelIR)ak;cMeNjtamrbb
Bit nigrk)anR)ak;cMNUl ticCag
6>000>000 erol kgmYyqaM
6>ksarftcmg viBaabnbRt GaCJabN niglixit
700-1>000 erol
Edl mankar
GnuBaatRbkbGaCIvkm .l .
bBaak;RtwmRtUv
3f
BIrbInaTI
3>8 karnaMecj
RkumhunmUlFnEdlcg;dwknaMTMnij bplitplepSgeTAlk;eRkAbreTs
sUmeTAcuHbBaI CamYynignaykdandUcerobra:b;xageRkamenH
3>9 lixitGnuBaatsRmab;TIsak;karcuHbBaIecjedaysalaext-Rkug
bEnmeTAelIkarcuHbBaIenARksYgBaNiCkmkgRkugPMeBj karcuHbBaIenA
salaext-Rkug k)anEdr RbsinebIGaCIvkmmanbMNgdMeNIrkarenAPMeBj bbNa
extepSg . ]TahrN_ RbsinebIshRKasmanbMNge)aHTItaMgGaCIvkmrbs;xn
kgRkugPMeBj tRmUveGaycuHbBaIbBaak;kEng GaCIvkmenAsalaRkugPMeBj .
RbsinebIshRKasmanmanbMNgeFVIGaCIvkmkgextesomrab tRmUv eGaycuH
bBaIbBaak;kEngGaCIvkmenAsalaextesomrab .
CMhanTI 1 ksarEdltRmUvsRmab;cuHbBaITItaMgenAsalaRkugPMeBjman
dUcxageRkam
dwknaMTMnijeTARbeTsGasan
RtYveTAnaykdanBaNiCkmBhuPaKI GtItnaykdanGasan edIm,IsMu
viBaaNbnbRtRbPB edImTMnij EdlelIkElgBnkgkardwknaMTMnijeTARbeTs
GasanCadKUr.
dwknaMTMnijeTARbeTsGaemrik nigkaNada
RkumhunRtUveTAkariyalyRbBnGnueRKaHBaNiCkmedIm,IsMuviBaabnbRt
RbPBedImdwknaMTMnijeRkamRbBnGnueRKaHBaNiCkm.
dwknaMTMnijeTAshKmn_GWr:ub
RkumhunRtUveTA naykdanBaNiCkmBhuPaKIeedIm,InaMTMnijecj eRkam
RbBnGnueRKaHBaNiCkmeTA shKmn_GIur:ub.
kareTAsaksYrnaykdanCMrju karnaMecjenARksYgBaNiCk m KWCameFa)ay
mYydl mRnI kg kariyalymYyTTYlbnkenH Gacpl;eyabl; dMbUlnan
Btman karENnaMBIkardwknaMTMnij nigesvakmsmRsb. kariyalymYyenHk
TTYlbnukerobcMtaMgBiBNBaNiCkmpgEdr.
50
ksar
BakesIsuMeTAGPi)alRkugPMeBj
lknikRkumhunftcmg RbsinebICaRkumhun
TTYlxusRtUvmankRmit
viBaabnbRtcuHbBaIRkumhunftcmg
GaCJabNGaCIvkmrbs;Rkumhunftcmg
ecjedayRksYgBaNiCkm
GtsBaaNbN blixitqgEdnftcmg
rbs;GkEdl)ancuHhtelxa elIBaksMu
rUbftcMBITItaMgkariyalyRkumhun TMhM10x15 cm
bNkmsiTidIFI b kicRBmeRBogCYl b ksarmantmesI
esahuydak;BaksMu
51
4 c,ab;
1 c,ab;
1 c,ab;
1 c,ab;
1 c,ab;
2 snwk
1 c,ab;
Kan
4 karGnuvtkarcuHbBaIdTeTot
4>1 Bn
4>1>1 EbbbTrd)al
RKb;RkumhunmUlFnTaMgGs; RtUvbg;;BntamRbBnkMNt;Bnedayxng
BntamrbbBit edayminKitBIRbePTnskmPaBGaCIvkm bkRmitnR)ak;
cMNUlRbcaMqaMenaHeT . shRKas kbuKlGac b minGacsitenAeRkam
RbBnkMNt;Bnedayxng . vaGaRsyelI TaMgRbePTn skmPaBGaCIvkm
nigkRmitnR)ak;cMNUlRbcaMqaM . taragxageRkam nwgbgaj .
BtmansIBIrbbBit tamRbBnkMNt;Bnedayxng Rbkaselx 795 rbs;RksYgesdkic nig
hirBavt kMNt;tmsRmab;sIBIshRKaskbuKlEdlsitenAeRkamBnrbbBitdUcxageRkam
karpt;pg;TMnij
cMNUlRbcaMqaMeRcInCag 500>000>000 R)aMrylan erol
esvakm
cMNUlRbcaMqaMeRcInCag 250>000>000 BIrryhasiblan erol
cuHkicsnaCamYyrdaPi)al cMNUlRbcaMqaMeRcInCag 125>000>000 mYyrymR)aMlan erol
kgkrNIEdlcMNUlrbs;shRKaskbuKl TabCagtmkMNt;xagelI enaHshRKasenHRtUvsitenA eRkam
RbBnkMNt;BnCapvkar rbbem:Akar
esckIbBaak; RbsinebIshRKaskbuKl pl;esvakmehIymancMNUl

RbcaMqaMticCag 250 BIrryhasiblan erol shRKasenaHminCab;Bntam
RbBnkMNt;BnedayxngeT b:uEnnwgRtUvCab;Bn tamRbBnkMNt;BnCapvkar
rbbem:Akar .
4>1>2 BnRbfab;Rta
Rkumhun bsaxaRkumhun bkariyalytMNageTIbnwgbegItfITaMgGs; tRmUv
eGaycuHbBaI CamYykariyalysaxaBndarmUldan nnaykdanBndar ehIy
RtUvbg;BnRbfab;RtaRkumhun kgryeBl 15 db;R)aM f Kitcab;BIfcuHbBaI
CamYyRksYgBaNiCkm .
52
kgryeBl 15 db;R)aM f Kitcab;BIfcuHbBaICamYyRksYgBaNiCkm

ral;GaCIvkm Edl)ancuHbBaITaMgGs; RtUveTAkan;kariyalysaxaBndarext
Rkugrbs;xn enAkgmUldanEdl GaCIvkmsitenA edIm,Ibg;BnrdaPi)al
mUldanBnRbfab;Rta . cMnYnTwkR)ak;EdlRtUvbg;GacERbRbYl eTAtameBl
evla b:uEnkgxNeBlnkartak;EtgesovePAenH cMnYnenHKW 119>00 erol
sRmab; Rkumhun nig 115>500 erolsRmab;saxaRkumhunBaNiCkm
bkariyalytMNag . ]TahrN_ RkumhunmYymanTItaMgGaCIvkmrbs;xnsit
enAraCFanIPMeBj dUecHRtUveTAsaxaBndarraCFanI PMeBj .
ksarEdlRtUvPab;CamYy mandUcxageRkam
- lknikRkumhun 1c,ab;edIm nig1c,ab;ftcmg
- viBaabnbRtcuHbBaIBaNiCkmrbs;RksYgBaNiCkm 1c,ab;edIm
nig2c,ab;ftcmg
- GaCJabNGaCIvkmBIRksYgBaNiCkm 1c,ab;edIm nig2c,ab;ftcmg
- kicRBmeRBogCYlTItaMgGaCIvkm 1c,ab;edIm nig1c,ab;ftcmg
- GtsBaaNbN blixitqgEdn 1 c,ab;ftcmg
RbsinebIGkCYl eGayCarUbvnbuKl kicRBmeRBogCYlTItaMgGaCIvkmNa
mYy RtUvEtbgaj CamYybgan;dBn)a:tg;nkarCYl mas;pHGkCYl eGay
b RbsinebIGkCYl eGayKWCaRkumhun b GaCIvkmEdlbg;BntamrbbBit
RtUvbgajbN)a:tg; nigviBaabnbRtcuHbBaIGakrelItmbEnm {Gtb} .
ebITItaMgGaCIvkmenaH CakmsiTirbs;mas;GaCIvkm RtUvbgajesovePA
RKYsar niglixit rbs;GaCJaFrmUldanEdlbBaak;BIkmsiTielITItaMgenaH .
bNkmsiTidIFIkRtUv)antRmUveGayman pgEdr RbsinebIdIenaHKWCakmsiTirbs;
mas;GaCIvkm . cMeBaHGaCIvkmdTeTotEdl)ancuHbBaI rYcehIy )anbg;Bn
Rbfab;RtarYcehIy nig)anGnuBaateGayGaCIvkmEdlcuHbBaIeRbIR)as;TItaMg
rbs;xn RtUvbgajlixitkicRBmeRBgeRbIR)as;TItaMg bgan;dbg;Bn)a:tg;
53
elIkarCYlTItaMg nGaCIvkm EdlRtUv)anGnuBaat kgkrNICYlTItaMg b

PstagnbNkmsiTiGcnvt Edl GnuBaateGayRkumhunkan;kab;TItaMg .
dl;cMNucenH GaCIvkmmanlknikRkumhun viBaabnbRtcuHbBaIBaNiCkm
nigGaCJabN GaCIvkm EdlRtUv)ane)aHRta nigcuHkalbriecT .
4>1>3 karbg;Bndar
CMhanbnab;sRmab;GaCIvkmEdl)ancuHbBaIenARksYgBaNiCkm KWRtUveTA
kan;kariyaly RKb;RKgGkCab;BnFM nigmFmnnaykdanBndar edIm,Ibg;
Bndar nigTTYlelxGtsBaaNkm sareBIBnRbsinebITItaMgcuHbBaIGaCIvkmsit
enAraCFanIPMeBj b RbsinebITItaMgcuHbBaI enAext-Rkug RtUveTAkan;kariyaly
saxaBndarext-Rkug .
ksarEdlRtUvPab;mkCamYy mandUcxageRkamenH
- viBaabnbRtcuHbBaIBaNiCkm ecjedayRksYgBaNiCkm 1 c,ab;edIm
nig 2 c,ab;ftcmg
- GaCJabNGaCIvkm ecjedayRksYgBaNiCkm 1 c,ab;edIm nig
2c,ab;ftcmg
- rUbftrbs;tMNagRsbc,ab;cMnYn 2 snwk 4x6cm
- GtsBaaNbN blixitqgEdnrbs;Gkdak;Bak 1 c,ab;
- BaksMbu g;Bn)a: tg;)anbMeBjsBVRKb; nigmancuHhtelxa2 c,ab;edIm
- BaksMucuHbBaIBnEdl)anbMeBjsBVRKb; nigmancuHhtelxa
2 c,ab;edIm
- bgan;dpvkarBImnIrBndarext 1 c,ab;ftcmg
- kicRBmeRBogCYlftcmg RbsinebIBak;Bn 1 c,ab;ftcmg
- lixitGnuBaateGaydak;TItaMgGaCIvkmBIsalaext-Rkug RbsinebIman
- lknikRkumhun 1 c,ab;edIm nig 2 c,ab;ftcmg
- lixitGnuBaatGaCIvkmdTeTot Edl)anTTYl
sRmab;bgb;Etb:ueNaH
dUcbBaak;xagelI GaCIvkmRtUvEtbg;Bn):atg;sRmab;qaMdMbUg . BnenHKWCa
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54
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56
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31c,ab;;sIBIm:ak BaNiCnam nigGMeBInkarRbkYtRbECgminesaHRtg; fTI07 Exkum qaM2002 maRta 2
32c,ab;sIBIm:ak BaNiCnam nigGMeBInkarRbkYtRbECgminesaHRtg; fTI07 Exkum qaM2002 maRta 2
57
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58
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59
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42Rbkaselx 707 ]rf>k]>Rbk
60
61
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62
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63
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elxTUrsB 023 222 504
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64
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RkumhunGacdak;BaksuMedayxng bGacBwgBak;TIRbwkSamanCMnajeGay
CYykgkargarenH .
CMhanTI 1 ksarcaM)ac;nana sRmab;cuHbBaIkargar RtUvykeTAenA
naykdanGFikarkickargar enARksYgkargar nigbNHbNalviCaCIv enA
RkugPMeBj cMeBaHRkumhunshRKas EdlmanTItaMgcuHbBaIenAPMeBj beTA
cuHbBaIenAmnIrkargar nigbNHbNal viCaCIvext cMeBaHRkumhunshRKas
EdlmanTItaMg enAtamext . ]TahrN_ RbsinebIRkumhunmYy manTItaMgcuH
65
bBaIenARkugPMeBj RkumhunenH tRmUveGayykksarmYycMnYndUcxageRkam

sRmab;karcuHbBaI
ksar
RKb;GaCIvkmTaMgGs;EdlCYlkmkrnieyaCit
eFVIesckICUndMNwgsIBIkarebIkshRKas eTARksYgkargar
nigbNHbNalviCaCIv
eFIVesckIRbkasCUndMNwgsIBIGMBIbBaIeQaHbuKlikdMbUgrbs;
shRKas eTARksYgkargar nigbNHbNalviCaCIv
dak;BaksMuesovePAcuHbBaIshRKasBIRksYgkargar nigbNH
bNalviCaCIv
dak;BaksuMesovePAebIkR)ak; blixitGnuBaateGayeRbIR)as;
esovePA ebIkR)ak;tamRbBnkuMBTr BIRksYgkargar
nigbNHbNalviCaCIv
lknikRkumhun
viBaabnbRtcuHbBaIBaNiCkm
GaCJabNGaCIvkm
shRKasmankmkrnieyaCit 8 nak; beRcInCagenH
cuHbBaIkMNt;ehtuGgRbCMusIBIkare)aHeqateRCIserIstMNag kmkr
GnuvtpgEdrcMeBaH GgPaBEdlmankmkrnieyaCit 8 nak; beRcIn
CagenH bnBIrdgkgmYyqaM enARksYgkargar nigbNHbNal
viCaCIv
cuHbBaIbTbBaapkgrbs;shRKas
GnuvtpgEdrcMeBaHGgPaBEdl mankmkrnieyaCit 8
nak;beRcInCagenH enARksYgkargar nigbNHbNalviCaCIv
2 c,ab;
2 c,ab;
2 c,ab;
2 c,ab;
1 c,ab;
1 c,ab;
1 c,ab;
2 c,ab;
2 c,ab;
CMhanTI 2 enAeBlEdlksarcaM)ac; dUc)anerobrab;xagelI manRKb;

RKan;ehIy shRKas Gacdak;ksarTaMgenaHCUneTAnaykdanGFikarkickargar
nRksYgkargar nig bNHbNalviCaCIvenAPMeBj .
CMhanTI 3 naykdanGFikarkickargar nwgcat;karelIksarGnumt .bnab;
BITTYl)anksarGnumtBInaykdanGFikarkickargarenAPMeBjrYcehIy RtUv
dak;BaksuM bNkargarsRmab;nieyaCitbreTs nigesovePAkargarsRmab;
kmkrnieyaCikkm<Ca BInaykdan muxrbr nightBlkmnRksYgkargar nig
bNHbNalviCaCIv .
karTTYl)anbNkargar nigbNsmal;xnsRmab;nieyaCitbreTs man
nyfa (i) TTYl )annUvkUtaRbcaMqaMsRmab;kareRCIserIsnieyaCitbreTs
RtUveFVIerogral;qaM (ii) cuHbBaI kicsnakargarrbs;nieyaCitbreTs tRmUv
cMeBaHnieyaCikbreTsfITaMgGs; nigbnBIrdgkgmYyqaM cMeBaHnieyaCikbreTs
cas; nig (iii) TTYl)annUvbNkargarsRmab;nieyaCikbreTs tRmUverog
ral;qaM . ksarcaM)ac;mandUcxageRkamenH
ksarcaM)ac;sRmab;nieyaCitbreTs
suMesovePAkargarsRmab;kmkrnieyaCikBIRksYgkargar
nigbNHbNal viCaCIv
sMucMnYnkUtaRbcaMqaMsRmab;nieyaCitbreTsBIRksYgkargar
nigbNHbNal viCaCIv
suMbNkargarsRmab;nieyaCikbreTs rYmTaMg cuHbBaIelI
kicsnakargar rbs;nieyaCikbreTsBIRksYgkargar
nigbNHbNalviCaCIv
1c,ab;
2 c,ab;
1 c,ab;
cMeBaHkatBVkickargarEdlkMBugekItmaneLIg manEcgenAkgEpkTI 6 GMBIkarCYlbuKlik.

66
67
5 dMeNIrkarGaCIvkm
5>1 namkrN_CaPasaExr44
RkumhunBaNiCkm RtUveRbInamkrN_CaPasaExr . namkrN_CaPasaExr RtUv
dak;enACYrxagelIbgs; ehIyRtUvmanTMhMFMCagnamkrN_CaPasadTeTot .
namkrN_CaPasaExr nigPasadT eTotRtUvmansUrsBdUcKa .
RkumhunGaCIvkm RtUvcarwknamkrN_CaPasaExrenAEpkxagelInRta sBaa
k,allixit EbbbTksar bksarEdleRbIR)as;CasaFarN nigenAEpkelI
nsBaapSBVpSayBaNiCkm saFarN EdltaMgnAelIEdndI EdnTwk bEdnGakas
enAkgRBHraCaNacRkkm<Ca .
b:uEn RkumhunGaCIvkmGaceRbIR)as; nigGackMNt;namkrN_CaPasadT
eTotenAeRkA RBHraCaNacRkkm<Ca)an .
5>2 RbtievTnRbcaMqaM45
nRbtievTn_RbcaMqaM sRmab;RkumhunmUlFn nigRkumhunshkmsiTi edIm,IbMeBj

edayxneK nigRtUvtml;TukenA naykdancuHbBaIBaNiCkm edayminKitf .
mnInaykdancuHbBaIBaNiCkm manParkicCYybMeBjRbtievTn_RbcaMqaMdl;
RkumhunmUlFn nigRkumhunshkmsiTi .
KMrUTRmg;EbbbTnRbtievTn_RbcaMqaM manelIkeLIgenAkg]bsm<n 3 nig
manenAkgsIuDIr:Um EdlmanPab;mkCamYyenH .
RkumhunNaEdlmin)anpl;RbtievTn_RbcaMqaMenAdMNac;qaMnImYy nwgRtUv
TTYlkarBinyEdl kMNt;edayrdmnIRksYgBaNiCkm46 . RkumhunNaEdl
min)anpl;RbtievTn_RbcaMqaMryeBl 3 bI qaM Cab;Ka RtUv)ancat;Tuk
faCaRkumhunxusc,ab; . ral;ksar bkarGnuBaatTaMgLay Edl)anecjeGay
RkumhunedayRksYgBaNiCkmRtUvcat;TukGsuBlPaB . GPi)alnRkumhun
NamYy EdleRbIR)as;edayectnanUvksarGsuBlPaBenaH kgeKalbMNg
BaNiCkmnwgRtUvkat;eTas edaytulakar47 .
RkumhunshkmsiTi nigRkumhunmUlFnnImYy RtUv)antRmUveGaytml;

RbtievTn_RbcaMqaM enAnaykdancuHbBaIBaNiCkmnRksYgBaNiCkm . enAkg
RbtievTn_RbcaMqaM RkumhunshkmsiTi bRkumhunmUlFntRmUveGayraykarN_
BIkarEkERbBtmanNamYy dUcmanbgajkgtaragTI 1 xageRkam .
eTaHbICaBMumanEkERbBtmanNamYykeday RkumhunGaCIvkmRtUvEttml;
RbtievTn_RbcaMqaM edIm,IrkSaTukkgbBaIRkumhunEdlmanskmPaB enAkg
RbBncuHbBaIGaCIvkmedaykuMBTrrbs;naykdan cuHbBaIBaNiCkmnRksYg
BaNiCkm .
mnInaykdancuHbBaIBaNiCkmnRksYgBaNiCkm manParkicpl;nUvKMrU
47c,ab;;sIBIviFanBaNiCkm nigkarcuHbBaIBaNiCkm fTI26 Exmifuna qaM1995
68
nigc,ab;sIBIviesaFnkmc,ab;sIBIviFanBaNiCkm nigkarcuHbBaIBaNiCkm fTI18 Exvicika qMa1999 maRta 43

69
taragTI 1 karEkERbnanaEdltRmUv eGayRkumhunraykarNkg

RbtievTnRbcaMqaM
RkumhunbuRtsm<n
kariyalytMNagsaxa
RkumhunbreTs
RkumhunmankRmit
RkumhunshkmsiT
BtmanEdl)anEkERb
namkrN_
GasydannTIsak;karcuHbBaI
edImTuncuHbBaI
eQaHmas;hun nigcMnYnPaKhunEdlmas;hunmak; kan;kab;
Gasydanbcb,nrbs;mas;hun
smasPaB nigsmasPaBfInRkumRbwkSaPi)al
kmvtGaCIvkm
Rkm ISIC Edl)ancuHbBaI sBaati nigRTg;RTayshRKas
GaCJabNBIRksYgBaNiCkm
GaCJabNBI {k>G>k}
GaCJabNepSgeTotEdlman
5>3 r)aykarN_hirBavt
5>3>1 r)aykarN_hirBavtRbcaMqaMrbs;Rkumhun48
edayGnuelamtamc,ab;sIBIshRKasBaNiCkm GPi)alRkumhun RtUv
bgajr)aykarN_ hirBavtR bcaMqa eM TAmas;hnu enAkg mhasn)i atmas;hnu RbcaM
qaMnImYy . r)aykarN_hirBavt RtUvmanr)aykarN_hirBavtEdleRbobeFob
qasM areBIBnbcb ,n nigqamM nu r)aykarN_rbs; svnkr nigBtm anepSgeTotEdl

Bak;BnnwgsanPaBhirBavtrbs;Rkumhun EdltRmUvedaylknik bTbBaap
kg Rkumhnu bedaykicR BmeRBogCakcn r bs;ma s;hnu . GPi)alRtUvcuHhtelxa
elI r)aykarN_hirBavtRbcaMqaM . c,ab;cmgnr)aykarN_hirBavtRbcaMqaMnig
ksarKaMRTTaMgLay RtUvepJIeTARKb;mas;hun y:agyUr 21mmYyf
munmhasni)atmas;hunRbcaMqaM .
mas;hunrbs;Rkumhun RBmTaMgPak;gar nigGktMNagRsbc,ab;rbs;xn
GacRtYtBinti r)aykarN_hri BavtR bcaMqa M enAkg em:ageFVkI arFmtarbs;Rkumhnu
nigGacdkRsg;ykr)aykarN_ enaH)anedayminKitf . RkumhunKansiTiecj
pSay beFVIcracrksarnr)aykarN_hirBavt RbcaMqaMeLIyelIkElgEtr)ay
karN_enaHmankaryl;RBmBIRkumRbwkSaPi)al nigRtUvGmedayr)aykarN_
rbs;svnkrpg .
5>3>2 katBVkicdak;r)aykarN_hirBavtedIm,IeFVIsvnkm49
edayGnuelamtammaRta 16 nc,ab;sIBIsvnkmKNenyshRKas
nigviCaCIv KNenyrbs;RKb;shRKas rUbvnbuKl bnItibuKlEdlmansBaati
Exr bb reTs EdltaMgTIleM nA kg RBHraCaNacRkkm<C a nigEdlbMeBjnUvlkxN
cMnYnBIrdUcxageRkam mankatBVkicRtUvdak; r)aykarN_hirBavtRbcaMqaMrbs;xn
edIm,IeFVIsvnkmedaysvnkrkraCEdl)ancuHbBaIkgbBaI svnkrrbs;viTa
sanKNenykrCMnaj nigsvnkrkm<Ca {vKsk} Rsbtamc,ab; .
o manR)ak;cMNUlRbcaMqaM 3Ban;lanerol beRcInCagenH
o RTBskmsrub 2Ban;lan erol BIrBan;lanerol nigeRcInCagenH Epk
tamtm CamFmnRTBskmEdl)ankMNt;kgqaMEdlRtUveFVIsvnkm
o mannieyaCit 100 nak; beRcInCagenH EpktamcMnYnnieyaCitCamFmEdl
CYleGaybeRmI kargarenAkgqaMEdlRtUveFVIsvnkm .

49Rbkaselx 643 shvRb>k
70
71
RKb;sIBIshRKasTaMgGs;EdlbMeBjnUvlkxNBIrxagelI RtUverobcMr)ay
karN_hri Bavtr bs;xn edayGnuelamtamsgd; arKNenykm<C a{sk} .shRKas
RtUvbnerobcMr)aykarN_ hirBavtrbs;xnedayGnuelamtamsg;darKNeny
km<C a ehIyRtUvsti eRkamkareFVsI vnkm kraCkg qabM nbnab;eRkayeBleFVI
svnkmqa dM bM gU eTaHbICashRKasTaMgenHminbMeBjtam lkxNxagelIke day .
svnkmRtUvbBab;kgryeBlR)aMmYy 6 Ex bnab;BIcugqaMbiTr)aykarN_
hirBavtrYcmk .
5>4 KMrUr)aykarN_hirBavt
RksYgesdkic nighirBavt )anbgajdl;shRKasFuntUc nigmFmnUv
KMrUsg;darn r)aykarN_hirBavt enAExmifuna qaM2006 ehAfa {KMrUnr)aykarN_
hirBavtsRmab;sIBI shRKas FuntUc nigmFm} . eKalbMNgnkarecjKMrUenH
KWedIm,Ipl; eGayshRKasFuntUc nigmFm nUv]bkrN_mYyedIm,ICYyBYkeK
sRmab;sMuhirBab,TanBIFnaKar nigRKwHsanhirBavt b sRmab;PaBcaM)ac;epSg
eTot EdltRmUveGayerobcMr)aykarN_hirBavt nigGnuelamtamc,ab; nig
bTbBatienACaFrman .
Rbkas50EdlbgajnUv {KMrUnr)aykarN_hirBavt} {KMrUnr)aykarN_
hirBavtxng} nig taragTinnymanRbeyaCn_ EdlnwgCYykgkarerobcMr)ay
karN_hirBavt manbBalkgsIuDIr:Um .
enAkgksarKMrUr)aykarN_hirBavtxagelI kmanEpk niymnyEdl
Bnl;CaPasa samBapgEdrnUvcMNucCaeRcIn EdlbegIt)anCar)aykarN_
hirBavt nigbecksBnanaEdlman enAkgksarenaH ehIynwgkarbriyayCa
segbGMBsI arsMxan;sRmab; shRKaskg karrkSa Tinn y KNeny nigeFVrI )ay
karN_hirBavt .
enAkgRbkasenH shRKasTaMgLayNaEdleFVIskmPaBGaCIvkmnwg
RtUv)ancat;TukfaCa shRKasFuntUc nigmFmedaysVyRbvti EdlminRtUvsit
eRkamkatBVkci nkarerobcMr)aykarN_ hirBavtR sbtamsgd; arKNenykm<Ca
eLIy ehIyEpktamTinn y RbtievTn_ bk arBinti rbs;xn RtUvbMeBjtamlkxN
cMnYnBIrnlkxNTaMgbIdUcxageRkam
1> mankmkrnieyaCity:ageRcInbMputcab;BI 11 dl; 100 nak; .
2> manplrbrRbcaMqa cM ab;BI 100 lanerol dl; ticCag 250 lanerol .
3> manRTBskmsrubcab;BI 100 lanerol dl; 250 lanerol .
shRKasxattUc nigmFmRtUv)anelIkTwkcitedayRkumRbwkSaKNenyCati
eGayeRbIR)as;nUvKMrU r)aykarN_hirBavtsRmab;shRKasFuntUc nigmFm
eFVICamUldansRmab;erobcMr)aykarN_ hirBavt sRmab;eKalbMNgRKb;RKg
pkg nigsbgajdl;FnaKaredIm,IKaMRTdl;BaksMukmI .
5>5 katBVkicbg;Bn
RbBnbg;BntamrbbBit KWEpkelIRbBnkMNt;Bnedayxng .GkCab;BnTTYl
xusRtUv cMeBaHkarerobcMlixitRbkasBnepSg edayGnuelamtamc,ab;sIBIsar
eBIBn nigc,ab;sIBIviesaFnkm nc,ab;sIBIsareBIBn nigcMeBaHkarbg;R)ak;Bn
RtwmRtUvedayEpktamlixti RbkasBnelIR)ak;ceM Nj Edl)andak;CnU GaCJaFrBndar .
5>5>1 katBVkicbg;BnRbcaMqaM
5>5>1>1 BnelIR)ak;cMeNj
c,ab;sIBIsareBIBnkMNt;nUvGRtaBnelIR)ak;cMeNjcMnYn20sRmab;
shRKasnievsnCn ehIyGRtaenH GacGnuvt)ancMeBaHTaMgR)ak;cMNUl)an
BIRbPBkgRbeTskm<Ca nigR)ak;cMNUl)anBIRbPBbreTs .
50RbkassIBIkardak;eGayeRbIKMrUr)aykarN_hirBavtsRmab;sIBIshRKasFuntUc nigmFm fTI16 Exmifuna qaM2006

72
73
R)ak;cMeNjCab;Bn RtUv)anKNnaeLIgedayeFVIkarEktRmUvR)ak;cMeNj
KNeny sRmab;cMNayepSgEdlminGnuBaateGay bkRmitkgkarpat;ecj
cMeBaHeKalbMNg nkarKitBn . cMNayEdlminGacpat;ecj bmankRmit
rYmman
karR)ak;
cMNayelIkarkMsan karsRmaklMEh b karTTYlePJov
karbg;BinyepSg Edl)ankMNt;edaynaykdanBndar TIcat;karKy
bsabnepSgeTotrbs;rdaPi)al rYmTaMgsabntulakarpgEdr
GMeNay CMnYy nig]btmFnepSg
BnEdlkMNt;eLIgvijedaynaykdanBndar
cMNayhYsehtu nigb cMNayEdlminBak;Bndl;GaCIvkm
GkCab;BnelIR)ak;cMeNj bxat RtUv)anKNnakglixitRbkasBn
elIR)ak; cMeNj EdlRtUvEtdak;Caerogral;qaMCUnnaykdanBndar mun
fTI31 ExmIna nqaMbnab; BIqaMEdlRtUvbg;Bn .
KMrUlixitRbkasBnelIR)ak;cMeNjRbcaMqaM51 TMrgEbbbT TOP 01 man
enAkg sIDu rI mU: ehIyPab;CamYyksarENnaMrebobbMeBjBtm ankg lixti Rbkas
BnEdlmanPaBgay RsYl.
5>5>1>2 BnGb,brma
BnGb,brma KWCaBnmYydac;edayELkBIBnelIR)ak;cMeNj ehIyRsedog
Ka eTAnwgR)ak;rMedaHBnelIR)ak;cMeNj ehIyRtUv)ankMNt;tamGRta 1
elIplrbr . BnGb,brmanwgRtUvbg; luHNaEtvaFMCagBnelIR)ak;cMeNj .
BnGb,brma RtUv)anKNna enAcugqaM kb:uEnBnenHKYrEtRtUv)anCRmHedayR)ak;
rMedaHBnelIR)ak;cMeNjRbcaMEx .
51RbkasRksYghirBavtelx >004 s>C>N fTI18 Exmkra qaM2006
74
5>5>1>3 Bn)a:tg;
RKb;shRKasGaCIvkmTaMgGs; RtUvEtcuHbBaIRbcaMqaMenAnaykdanBndar
nigRtUvbg;Bn)a:tg; RsedognwgBncuHbBaIGaCIvkm cMnYn 1>140>000 erol
RbEhl 285 dula r enAmunfT3I 1 ExmIna erogral;qa M . bN)a:tg;nwg
RtUv)anecj eGayeday naykdanBndar eRkayeBlEdl)anbg;BnrYc .
RbsinebIGkCab;BnmanskmPaBGaCIvkmepSgeTotnaH tRmUveGayman
bN)a:tg;dac;edayELksRmab;skmPaBGaCIvkmEdlxusKaTaMgenaH . Cag
enHeTot Rbsin ebIGk Cab;BnEdlmanskmPaBGaCIvkmenAkg Rkug bext
epSgKaenaH RkumhuntRmUveGay manbN)a:tg;sRmab;TItaMgnImYyenaHEdr .
5>5>2 katBVkicbg;BnRbcaMEx
5>5>2>1 R)ak;rMedaHBnelIR)ak;cMeNj
GkCab;Bn mankatBVkicbg;R)ak;rMedaHBnelIR)ak;cMeNj tamGRta 1
n R)ak;cMNUlplrbrRbcaMEx . karbg;BnenHRtUveFVIeLIgCaerogral;Ex
ehIyRtUvkat;kg CamYyBnelIR)ak;ceM NjEdlmanenAeBlRbkasBnRbcaMqa M .
BnenHRtUvbg;Caerogral;Ex RtwmfTI15 nExbnab; .
5>5>2>2 BnelIR)ak;ebovtS nigGtRbeyaCn_bEnmBnelIR)ak;ebovtS
Rkumhun TTYlxusRtUvkgkardkBnelIR)ak;ebovtS R)ak;Ql nig
GtRbeyaCn_ epSgeTot Edl)anbg;eTA eGaynieyaCikrbs;xn . GRta
BnsRmab; nieyaCikkm<Ca nigbreTs KWdUcKa EdlmanGRtaBnbEnmx<s;bMput
cMnYn 20 nR)ak;cMNUlEdlmancMnYn elIsBI 12>500>000 erol kgmYyEx
RbEhl 3>125 dularGaemrik .
nivasnCnkgRbeTskm<Ca RtUvCab;BnTaMgR)ak; ebovtSBIRbPBRbeTskm<Ca
nigBIRbPBbreTs cMENkGnievsnCnRtUvCab;BnEtelIcMNUlebovtSBIRbPB
RbeTskm<Ca b:ueNaH .
75
nieyaCit nignieyaCkrYmKaTTYlxusRtUvcMeBaHkarbg;BnelIR)ak;ebovtS
kg RbeTskm<Ca edayminKitfaetICaR)ak;ebovtSEdl)anbg;kgRbeTskm<Ca
bbreTsenaH eT . tamkarGnuvtCak;Esg naykdanBndar CakEngdMbUgEdl
EsVgrkeGaynieyaCk bg;BnelIR)ak;ebovtS . karbg;BnenH tRmUveGayeFVeI LIg
Caerogral;Ex enARtwmfTI15 nExbnab; .
BnelIGtRbeyaCn_bEnm
BnelIGtRbeyaCn_bEnm RtUvbg;tamGRta 20 ntmsrubrbs;
GtRbeyaCn_bEnmEdl)anpl;eGaynieyaCitTaMgGs; . tmnGtRbeyaCn_
bEnm KWCa tmTIpSarrYmTaMgBnGakrTaMgGs; . edaysarEttmnGtRbeyaCn_
bEnm KWCatmEdl rYmbBalBnGakrTaMgGs;enaH tmnGtRbeyaCn__
srub RtUv)anbegInCacMnYnduleday Ecknwg 80 ehIyGRtaBn 20
nwgRtUvGnuvtelIcMnYnEdl)anbegInCacMnYndulenaH.edIm,ICakargayRsYlkgkar
KNnaenaH RtUvyk {fedImCasac;R)ak;} nGtRbeyaCn_ bEnm KuNnwg 25 .
GtRbeyaCn_bEnmrYmman
kareRbIR)as;yanynCalkNkCn
cMNIGahar nigkEngsak;enA
savasaFarN Twk ePIg TUrsB nigGkbeRmIkgpH
R)ak;kmIKankarR)ak; b GRtakarR)ak;GnueRKaHcMeBaHnieyaCit
karlk;TMnijeTA eGaynieyaCitTabCagfedIm
karGb;rMEdl)anpldl;nieyaCit EdlminBak;BnnwgskmPaBGaCIvkm
rbs;nieyaCit bkarGb;rM Edl)anpl;dl;Gkkgbnkrbs;nieyaCit
R)ak;Edl)anbg;BnFanar:ab;rgelIGayuCIvit nigsuxPaB eRkAGMBIR)ak;Edl
)anbg;dUcKasRmab;nieyaCitTaMgGs; edayminKitGMBIzan btYnaTI rbs;eK
karbg;elImlU niFsi xu malPaBsgm EdlelIsBIcnM nY GtibrmakMNt;edayc,ab;
cMnnY TwkR)ak;Edl)anbg; eGaymUlniFei saFnnivtn_ EdlmancMnnY elIs 10
nR)ak;ebovtSRbcaMExrbs;nieyaCit
karcMNayEdleFVIeLIgsRmab;eKalbMNgkMsan nig
karcMNayGaCIvkmEdlelIshYsehtu .
BnelIGtRbeyaCn_bEnm RtUvbg;Caerogral;Ex edayRbkasrYmKa CamYy
BnelIR)ak;ebovtS kglixitRbkasBnelIR)ak;ebovtS nigGtRbeyaCn_bEnm
RbcaMEx nigRtUvepJICUnnaykdanBndarenAmunfTI15 nExbnab; .
5>5>2>3 Bnkat;Tuk
karbg; eGaynievsnCnkm<Ca
GkCab;BnEdlRbkbrbrGaCIvkmkgRbeTskm<Ca tRmUveGaydkBn
kat;Tuk BIkarbg;R)ak;cMNUlRbPBkm<Ca eTAeGayGgPaBnievsnCn dUcxag
eRkam
* Bnkat;Tuk minGacGnuvteT RbsinebIGkTTYlkarTUTat; )ancuHbBaIkg
RbBnbg;BntamrbbBit .
76
77
karBiBNnaBIkarbg;
esvarbs;rUbvnbuKl rYmman karRKb;RKg karBieRKaHeyabl;
nigesvaRbhak;RbEhl
sYysarcMeBaHRTBGrUbI nigPaKkmkgFnFanEr: eRbgkat b]snFmCati
karbg;karR)ak; elIkElgEtkarR)ak;Edlbg; eGayFnaKar bsabn
sBayFnkgRsuk TIPak;garrdaPi)al bsb,rsFm
karCYlcln b GclnRTB
GRta
15
15
15
10
karbg; eGayGnievsnCn
GkCab;BnEdlRbkbrbrGaCIvkmkgRbeTskm<Ca tRmUveGaydkBn
kat;Tuk BIkarbg;R)ak;eTAeGayGnievsnCn dUcxageRkam
karBiBNnaBIkarbg;
karR)ak; nigPaKlaP
sYysar karCYl nigkarbg;epSgeTotTak;Tg
nwgkareRbIR)as;RTBsm,ti
sMNgelIesvaRKb;RKg bbeckeTs
PaKlaP
GRta
14
14
14
14
5>5>2>4 GakrelItmbEnm {Gtb}

{Gtb} RtUv)anKitelIkarpt;pg;TMnij nigesvakmCab;BnTaMgGs;EdleFVI
eLIgedayGkCab;Bn {Gtb} EdlrYmmandUcCashRKasTaMgGs;EdlcuHbBaI
enARksYg BaNiCkm nigshRKasdTeTotEdlcuHbBaICaGkCab;Bn {Gtb}.
eBalKWshRKas TaMgLayNaEdlsti eRkamRbBnb g;BntamrbbBit .shRKas
GaCIvkmmyY tRmUv eGayKit {Gtb} tamGRta 10 elIral;karlk;nvU smarCab;
BnTaMgGs;kg RbeTskm<C a nigGRta 0cMeBaHkarlk;nvU smarCab;BnnaMecj
BIRbeTskm<Ca . shRKasGaCIvkmEdl)ancuHbBaIenAeRkambTbBati {Gtb}
Gackat;kg {Gtb} Fatu cUlEdl)anKitelIral;karTijepSgeTAnwg {Gtb}
Fatuecj .
smarCab;Bn RtUv)ankMNt;nyCasmarpt;pg;TaMgGs;elIkElgEtsmar
pt;pg; Edl)anelIkElg . smarpt;pg;Edl)anelIkElg minCab; {Gtb}
rYmman
esvaRbsNIy_saFarN
esvarbs;mnIreBT KInik evCsaRs nigTnsaRs nigkarlk;TMnij bnab;bnSM
xagevCsaRs nigTnsaRsEdlTak;TgnwgkarbMeBjesvaTaMgenH
esvadwkCBanGkdMeNIredayRbBndwkCBansaFarNEdlCakmsiTiTaMg
Rsugrbs;rd
78
esvaFanar:ab;rg
esvaCamUldanxaghirBavt
karnaMcUlsmareRbIR)as;pal;xnEdlrYcBnKy nigskmPaBminEsVgrk
cMeNj edIm,IbeRmIplRbeyaCn_saFarNEdl)an TTYlsal;edayRksYg
esdkic nighirBavt .
{Gtb} RtUvbg;Caerogral;Ex enAmunfTI20 nExbnab; .
5>5>3 svnkmBnGakr
c,ab;sBI sI areBIBn plG; N
M acdl;naykdanBndarkg kareFVsI vnkmelIskm
PaBrbs;Gk Cab;Bn nigkMNt;BneLIgvij RbsinebIGkCab;BnminGnuvttam
c,ab;sIBIsareBIBn nigc,ab;sIBI viesaFnkmelIc,ab;sIBIsareBIBn nigbTbBati
nanasIBIBndar . naykdanBndar manryeBl 3 bI qaM eRkayfdak;lxi ti
RbkasBnRbcaMEx bRbcaMqaM edIm,IeFVIkarkMNt;BneLIgvij . kb:uEnryeBlenH
GacBnardl; 10 db; qaM RbsinebImanPst agbBaak;faGkCab;Bn)an
raMgsHdl;karGnuvtnUvbTbBatisIBIBndar . niymnynkarraMgsHmanGtny
TUlMTlU ayNas; nig rYmman karmin)andak;lxi ti RbkasBnkg ryeBl 30
samsibfeRkayfputkMNt; .
karkMNt;BneLIgvijedaynaykdanBndar EpkelIlxi ti RbkasBnRbcaMEx
nigRbcaMqa M rbs;Gk Cab;Bn . elIsBIenHeTAeTot naykdanBndar GacBwgEpk
elIlixitRbkas nigBtman epSgeTotEdlGkCab;Bn)anepJI RBmTaMgBtman
nanaEdlnaykdanBndar )anTTYlmkBIRbPB epSgeTot . karkMNt;BnGac
RtUv)anBicarNatamcit RBmTaMgGacnwgminEpkelIcMNUl bcMNay Cak;Esg b
KNnIRKb;RKg bKNnIRsbc,ab;epSgeTot .
bnk Pst ag KWsti enAelIGk Cab;Bn RbsinebImanvivaTekIteLIgBak;Bn n gw kar
kMNt;Bn eLIgvijNamYy Edl)aneFVVIeLIgedaynaykdanBndar .
79
5>5>4 karpakBiny
BnBni y RtUv)aneFVeI LIgcMeBaHkarelsI elIc,ab;sBI sI areBIBn niglixti bT
danBak;Bn nana . kRmitnkarBiny GaRsyelIlkNnkarelIs ehIyRtUv
)ankMNt;dUcxageRkam
10 RbsinebIGkCab;Bn RtUv)ancat;TukfamankareFVsRbEhs . GkCab;
BnRtUv)an cat;TukfaeFVsRbEhs RbsinebIR)ak;BnEdl)anbg; mancMnnY tic
CagR)ak;BnEdl kMNt;edaybTbBatisIBIBndar minelIsBI 10bRbsin
ebIGkCab;Bn min)andak; lixitRbkasBn bmin)anbg;BnenAfkMNt; .
25 RbsinebIGkCab;BnRtUv)ancat;Tukfa eFVsRbEhsFn;Fr . GkCab;
BnEdlRtUv )ancat;TukfaeFVsRbEhsFn;Fr RbsinebIR)ak;BnEdl
)anbg; ticCagR)ak;BnEdl kMNt;edaybTb,BatisIBIBndar elIsBI10
bmni )anbg;Bnkg ryeBl 15 db; R)aM f eRkayBITTYl)annUvlixti eRkIn
rMlwkBIGaCJaFrBndar nig
enAeBlEdlGkCab;Bn TTYlnUvkarkMNt;BnCaketaPaKI R)ak;BinyRtUvesI
nwg 40 nR)ak;BnEdlminTan;)anbg; . naykdanBndar GaceFVkI arkMNt;
BnCaketaPaKI eTA eGayGkCab;Bn kgkrNIEdlGkCab;Bnmin)anrkSa
bBaIKNeny bksar epSgeTot eGay)anRtwmRtUv Rsbtamc,ab;sIBI
sareBIBnkm<Ca .
elIsBIenHeTot mankarBiny cMeBaHkarbg;BnytW nigkardak;lxi ti Rbkas
BnyWt bUkTaMg karR)ak; 2 kgmYyEx BMukMNt;elIR)ak;BinykarR)ak;eT .
CacugeRkayskmPaBmYycMnnY rYmmanTaMgkareKcevsBnGacnaMeGayman
bNwgRBhTN cMeBaHGPi)al GkRKb;RKg bmas;hunrbs;shRKas .
5>5>5 karrkSaTukksar
ral;esovePAKNnI r)aykarN_KNeny nigksarepSgeTot RtUvrkSaTuk
kg ryeBl 10qaM .c,ab;sBI sI areBIBnkm<C a tRmUveGayGkCab;BnrkSaTuk
r)aykarN_KNenyrbs;xnRsb eTAtamktikasBaaKNenyTUeTArbs;
km<Ca . bEnmelIenH r)aykarN_KNenyRtUv)antRmUv eGayrkSaTukCa
PasaExr nigRtUv)anbgajCaluyerol . GkCab;BnNa Edlmin)anrkSaTuknUv
esovePA nigr)aykarN_KNenyRsbtambTbBatisIBIBndarxagelInwgRtUv
Cakmvt nkar kMNt;BnCaketaPaKI .
qasM areBIBnenARbeTskm<C aKittamqaRM bRktiTni ehIyKNnIRtUvTTYleday
naykdanBndar KitRtwmfTI31 ExmIna bnab;BIkarbBab;eTAnryeBlsar
eBIBn .
80
81
6 karCYlbuKlik
6>1 viFan nigbTbBati
bnab;BI)anseRmccitcab;epImGaCIvkmmYyPaKeRcInGknwgmanbMNgkay
CanieyaCk EdlmanskanuBl . dUecH vamansarRbeyaCn_Nas;sRmab;elakGk
edIm,Idgw byl;GBM sI a nPaB kargarkg RbeTskm<C aedaymanTaMgBIlkxNkargar
rhUtdl;c,ab; nigeKalneya)ayCati .
mCmNlGb;rMc,ab;shKmn_ mane)aHBum<CakUnesovePAedIm,IBnl;GMBI
siTi nigkarTTYlxusRtUvrbs;nieyaCit nignieyaCkeRkamc,ab;kargarkm<Ca
edIm,IkarBarmineGaymanvivaT kargar . kUnesovePAenHmanPab;mkenAkg sIDu rI mU:
b:uEnBtmanbEnmGacrk)antamEvbsayt_ rbs;mCmNlenHKW
http://www .clec .org .kh bedayTak;TgeTA
TUrsBelx 855 23 215-590
TUrsarTUrsBelx 855 23 211-723
kariyaly elx 54 pvelx 306
sgat;bwgekgkgTI 1 raCFanIPMeBj RBHraCaNacRkkm<Ca .
ebIelak Gkcg;dwgBtmanbEnmeTotsUmTak;Tg mCmNlenHtam
GIuem:l Cle-lpu@clec.org.kh kmviFIBlkmrbs;mCmNlGb;rMc,ab;shKmn_
skmPaBPaKeRcInTak;TgnigkargarbNHbNaldl; GkBak;BnenAkgEpk
kargarrbs;RbeTskm<Ca RBmTaMgsmaCikshCIB GkRKb;RKg mRnIrdaPi)al
kgkMlaMgb:UlIs emFavI nig tulakar. kmviFIBlkm Kwepaty:agxaMgeTAelIkar
pSBVpSaynigkarplitsParbNHbNalBIsiTirbs;kmkr kartBVkic ehIynig
krNIepSgeTotEdlTak;TgnigkargarBlkm.
82
6>1>1 BtmanTIpSarkargarCamUldan
elakGkR)akdCaRtUvkaryl;dwgGMBIc,ab;CamUldanEdlRKb;RKgkarga
kgRbeTskm<Ca . c,ab;sMxan;man
1> c,ab;sIBIkargar EdlkMNt;nUvlkxNGb,brimankargar nigkMNt;nUv
TMnak;TMngrvag EpkBlkm nigEpkRKb;RKg
2> eKalkarN_ENnaMrbs;Ggkar ILO Tak;Tgnigc,ab;kargarrbs;RbeTs
km<Ca sMrab;]sSahkmkat;edr sUmTak;Tg ILO .
bEnmBIxagelIenH nieyaCkRtUvEtFnaelIkEngeFIkV argareGaymansuvtPi aB
sMrab;buKlik. BtmansIBIkargar epSgehIynigeKalkarN_ENnaMEdl
Tak;Tgnig suvtPi aBkargar sUmrkemIlenAkg esoePAeKalkarN_ENnaMrbs;
Ggkar ILO eyagtamc,ab;kargarrbs;RbeTskm<C asMrab;]sSahkmkat;edr
ebIelakGkcg;dwgBIBtmanCamUldansUmTak;TgnigmCmNlGb;rMc,ab;
shKmn_edIm,IsMuesovePA ENnMakgenaHmanPab;sIuDIr:Umpg.
6>1>2 kareRCIserIsbuKlik
edaymankaryl;dwgCamUldanelITIpSarkargar GMBIc,ab; siTinigpl
RbeyaCn_rbs; nieyaCitkgRbeTskm<Ca nieyaCkGacdMeNIrkarCYlnieyaCit
eFVIkareGayxn)an . elakGkGac EsVgyl;)ankan;EteRcInEfmeTottamry
esovePAeKalkarN_ENnaMrbs;Ggkar ILO . dUc RbeTsCaeRcInkgBiPBelak
Edr karCYlnieyaCitbreTsRtUvmannItiviFIbEnm . elakGkGacEsVg yl;)an
eRcInEfmeTottamryesovePAeKalkarN_ENnaMrbs;Ggkar ILO sRmab;Btman
sIBI bNkargarsUmTak; TgnigRksYgkargarnigbNHbNalviCaCIv .
nieyaCkRKb;rUbRtUv)antRmUveGaycuHbBaI enARksYgkargar nigbNH
bNalviCaCIv .
83
6>1>3 karbBab;kicsnakargar
karbBab;kargar KWCabBaaEdlEtgEtekItmankgTIpSarkargar . nieyaCk
KYrEtdwgBIbBaa EdlTak;TgnwgkarbBab;kmkrnieyaCit . CaTUeTA lkxN
nkics nakargar nwgkMNt;nvU rebob Edlkics naRtUv)anbBab; . cMeBaH
kics namanryeBlkMNt; kics nanwgRtUvbBabe; nAeBlputkalkMNt;.kb:uEn
cMeBaHkics nakargarEdlmanfirevlaminkMNt; PaKINamYyGacbBab); aneday
pl;nUvkarCUndMNwgdUcmanEcgkgkicsna bryeBlEdlmanEcgkgc,ab;sIBI
kargar .
elakGkGacEsVgyl;)anEfmeTottamryesovePA eKalkarN_ENnaM
rbs;Ggkar ILO . sUmemIlsIuDIr:Um Pab;mkCamYyenH .
6>2 GMBIEbbbTrd)al
tRmUvkarbn caM)ac;sRmab;karcuHbBaIdMbUgpgEdr
eFVRI bkasCUndMNgw GMBcI lnabuKl ki CUneTAnaykdanmuxrbr nightBlkm n
RksYg kargar nigbNHbNalviCaCIvenAeBlEdlshRKasCYl bbBab;
kmkrnieyaCit.esckICUndMNwgenHRtUvEteFVIeLIgCalaylkN_GkSrnigdak;
CUneTARksYgkargar nigbNH bNalviCa CIv enAeBlmankarpas;br ekIteLIg.
dak;BakessI cMu nM nY kUtasRmab;nei yaCitbreTs RbcaMqa M
cuHbBaeI lIkicsnakargarrbs;nieyaCitbreTs tRmUvcMeBaHnieyaCikfITaMg
Gs; nigbnerogral;BIrdgkgmYyqaM cMeBaHnieyaCikcas;
suMbNkargar sRmab;nieyaCitbreTs tRmUverogral;qaM nig
cuHbBaeI lIkN
M t;ehtuGgRbCusM BI kI are)aHeqateRCIserIstMNagkmkrbnerog
ral;BIr dg kgmYyqaM
84
6>3 kareRCIserIsbuKlik
shRKasTaMgGs; RtUvGnuvttamc,ab;sIBIkargarkm<Ca .
6>4 em:ageFVIkargar nigR)ak;QlGb,brma

em:ageFVIkarFmtaKW 8 R)aMbI em:agkgmYyf b 48 EssibR)aMbI
em:agkgmYys)ah_ .
c,ab;min)anEcgGMBIR)ak;QlGb,brmaeLIy elIkElgEtsRmab;
]sSahkmkat;edr nig Es,keCIgb:ueNaH EdlR)ak;QlGb,brmaesInwg
45 dularGaemrikkgmYyEx kgkMLgeBl sakl,g nigbnab;mk 50
dularGaemrikkgmYyEx .
c,ab;RKan;EtEcgfa R)ak;QlRtUvFanadl; {CIvPaBrs;enAsmrmeFob
nwg esckIffr rbs;mnusS} .
6>5 fQb;buNsRmab;kmkrnieyaCit
erogral;qaM RksYgkargar nigbNHbNalviCaCIvecjRbkaskMNt;fQb;
buNman R)ak;QlsRmab;kmkrnieyaCitnshRKasTaMgGs; .
enAfTI03 ExsIha qaM2007 raCrdaPi)alkm<Ca )anecjRbkaselx 93
GnRk>bk sIBIkarkMNt;fQb;sRmaksRmab;mnIraCkar nigkmkr-nieyaCik
TaMgGs; kgqaM2008 .
RbkasenHmanenAkgsuIDIrU:m Pab;mkCamYyenH .
85
7 karpas;brrcnasm<nGaCIvkm
nigkarbBab;GaCIvkmedaysRKcit
7>1 karEkERbrcnasm<nGaCIvkm
GacmanehtuplCaeRcIn EdlelakGkcg;pas;brrcnasm<nGaCIvkm.
kaleTsCaeRcInRbEhlbgMelakGkeGaypas;br. GaCIvkmrbs;elakGk
Gacpas;br kmsiTiPaB bbegInedImTun. dMeNIrkarTaMgenH GaceFVIeTA)an
eRkamrcnasm<nfImYy. RbePTnGaCIvkm nImYy GacmankatBVkicbg;Bnnig
katBVkicpvc,ab;xusKa .
RbePTnkarpas;brTUeTArYmmandUcCakarpas;brkmsiTiPaBkarkan;
kab;PaKhun karpas; brlknik karbiTsaxa CaedIm .
EsVgrkkarENnaM
karpas;brrcnasm<nGaCIvkmrbs;elakGk GacmanPaBsKsaj dUecHCakarsMxan; Edl
elakGkRtUvBiPakSaKeRmagEpnkarCamYyemFavI bKNenykrrbs;elakGkCamunsin .
karpas;brrcnasm<nGaCIvkmPaKeRcIn nwgtRmUveGaymankarEkERb
lknikRkumhun . RbFanbTenHmanelIkeLIgenAkgEpkbnab; .
7>2 karEkERblknikRkumhun52
Rkumhnu TTYlxusRtUvmankRmit GacEkERblknki rbs;xn RKb;eBlevla)an.
RkumhunmUlFn GaceFVIkarEkERblkniktamesckIseRmcBiess - Rbkar
enHtRmUveGaymannUv semgPaKeRcInminticCagBIrPaKbInsemgeqatrbs;
mas;hnu . Gkkan;kab;PaKhnu nRbePT besrI n bNP aKhnu mansiTei )aHeqatCa
RbePTbCaesrIdac;edayELkBIKa enAeBlEdlesckIesIsuMeFVIkarEkERb lknik
enaHkgeKalbMNg
86
1> bEnm EkERb bdkhUtnUvsiTi buBVsiTi karrwtt,wtTaMgLayEdlPab;eTAnwg

RbePT b esrIn bNPaKhun
2> begnI bbnynUvcMnnY GtibrmanbNP aKhnu tamRbePT besrI nbNP aK
hunenaH
3> begInnUvcMnYnGtibrmanbNPaKhunEdlmansiTicMeBaHRbePT besrIEdl
mansiTi bksiTiesI belIsBIbNPaKhunrbs;Gkkan;kab;enaH
4> begtI nUvRbePTfI nbNE dlesI belIsBIbN
P aKhnu nRbePT besrIrbs;
Gkkan;kab;enaH .
5> begItRbePTnbNPaKhunNamYyEdlmansiTi bksiTitUcCag besI
belIsbNPaKhun rbs;Gkkan;kab;enaH b
6> bnyKNnIedImTun53 EdlcuHbBaInRbePT besrInbNPaKhunrbs;Gk
kan;kab;enaH . KNnI edImTunCaTUeTAKWCaplbUksrubntmcarwkn
PaKhunTaMgGs;Edl)ane)aHecj
eTaHbICalknikRkumhunEcgfaRbePT besrInbNPaKhunCak;lak;mYy
KansiTikgkare)aHeqat keday kRbePT besrInbNPaKhunenaHmansiTie)aH
eqatCaniceTAtamRbePT b esrIdac;edayELkBIKa elIkarEkERbNamYyeTAtam
lknikrbs;Rkumhun EdlEkERbedaypal; bedayRbeyal bb:HBal;eTAnwg siTi
ksiTi karrwtt,it niglkxNTaMgLayEdlPab;eTAnwgRbePT besrInbN
PaKhunrbs;Gkkan;kab; TaMgenaH .
cMeBaHkarEkERblknki Rkumhnu Rkumhnu RtUveTAnaykdancuHbBaBI aNiCk m
bsaxacuHbBaI BaNiCkmext nRksYgBaNiCkm edIm,IbMeBjksartRmUv
mYycMnYn .
CMhanTI 1 ]TahrN_ RbsinebIRkumhunmUlFnmYy cg;EkERblknikRkumhun
edaybEnmedImTun BI 20>lan mlan erol dl; 50>lan hasiblan
53c,ab;;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 152
87
erol tRmUveGayRkumhun man ksardUcxageRkam
7>3 karrMlayGaCIvkmedaysRKcit55
ksar
BakesIsuM KMrU x
KMrUBaksuMmankg suIDIrU:m
bN):atg;qaMcugeRkayftcmg
RbtievTnRbcaMqaMrbs;RkumhunmUlFn
lknikfIrbs;Rkumhun
lknikcas;Edl)an
cuHbBaICamYyRksYgBaNiCkm
lixiteKalkarN_ecjedayRksYgBaNiCkm
viBaabnbRtcuHbBaIBaNiCkm
ecjedayRksYgBaNiCkm
kRm
kRmrd)alCapvkar54
RkumhunmYyGacesIedaysRKciteTAkan;RksYgBaNiCkm faRkumhunRtUv
)anrMlayCapv kar mannyfa ElgsitenACanItibuKlteTAeTot .
7>3>1 karrMlayRkumhunedaysRKcit
esckIesIsuMRtUvdak;CUneTA eGaymas;bMNul nigmas;hun sRmab;sgbMNul
xH bTaMgGs; rbs;Rkumhun kgryeBlEdl)ankMNt;mYy .
kgdMNak;kalenH GacGnuBaat eGayRkumhunbneFVIGaCIvkm)an . eFVI
dUecHedIm,IeCosvag nUvkarbiTRkumhuntamrydMeNIrkarnkarCRmHbBaI .
siTirbs;mas;bMNulEdlmankarFana FnaKarCaedIm EdlmanR)ak;kRm
b bNbMNul minRtUv)anb:HBal;FMdMuenaHeT .
cMeBaHkarrMlayedaysR Kcit Rkumhnu RtUveTAkan;naykdancuHbBaBI aNiCk m
nRksYgBaNiCk m nigbMeBjEbbbTcaM)ac;myY cMnnY edIm,IsluM bu eQaHRkumhun
ecjBIbBaIBaNiCkm .
CMhanTI 1 ]TahrN_ RbsinebIRkumhuncg;dkecjnUvkarcuHbBaICamYyRksYg
BaNiCkm tRmUv eGayRkumhunmanksarmYycMnYndUcxageRkam
3 c,ab; 2c,ab;edIm - 1c,ab; ftcmg

3 c,ab;
1 c,ab;
3 c,ab;edIm
1 c,ab;
1 c,ab;edIm 2 c,ab;ftcmg
1 c,ab;edIm 2 c,ab;ftcmg
60>000 erol
CMhanTI 2 enAeBlEdlksarTaMgLaydUc)anerobrab;xagelI RtUv)anbMeBj

RKb;RKan;sRmab; karcuHbBaIehIy GPi)al bmas;hun RtUvbgajxnenA
RksYgBaNiCkm edIm,IcuHhtelxaelIBaksMu muneBlEdlviBaabnbRtcuHbBaI
RtUv)anecjCUn .
RbsinebIBaksMuRtUv)aneFVIeLIgenAsaxacuHbBaIBaNiCkmext GPi)al
bma s;hnu RtUvmkbgajxn enAsaxacuHbBaBI aNiCk m edIm,IcHu htelxaFana
GHGagelIEbbbTnBaksMu muneBlecjviBaabnbRtcuH bBaIBaNiCkm .
CMhanTI 3 dMeNIrkarenH cMNayeBl 5f nfeFVIkar edIm,ITTYl)anlixit
GnuBaatCapvkar .
ksar
BakesIsuM KMrU K KMrUBaksuM mankgsuIDIrU:m
bNCRmHbBaIsareBIBn ecjedaynaykdanBndar
RbtievTn_RbcaMqaMsIBIshRKasBaNiCkm
55c,ab;;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 255-261
54Rbkaselx 679 RksYgesdikichirBavt cuHfTI7 ExsIha qaM2007

88
89
3 c,ab; 2c,ab;edIm/
1c,ab;ftcmg
3 c,ab; 1 c,ab;edIm
nig2 c,ab;ftcmg
3 c,ab; 1c,ab;edIm
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TUrsB 042 941 361
TUrsar 042 941 360
saxataexA GaKarelx 301 pv 207 RsuktaexA

TUrsB 023 425 885
TUrsar 023 425 887
E-mail: canadia.tk@online.com.kh
E-mail: canadia.bm@online.com.kh
FnaKar kaNaDIy:a
saxaext)at;dMbg
saxae)a:yEb:t pvCatielx5
PUmik,als<an XMue)a:yEb:t extbnaymanCy
TUrsB 054 967 107
TUrsar 054 968 104
E-mail: canadia.pb@online.com.kh
E-mail: canadia.sr@online.com.kh
FnaKar kaNaDIya:
saxaextbnaymanCyGaKarelx 15-18
saxaextbnaymanCy PUmi1 XMuRBHBna RsukesrIesaPN
TUrsB 054 958 969
TUrsar 054 958 989
saxab:lin GaKarelx 2-726 PUmivt XMub:lin

TUrsB 016 530 011
TUrsar 053 952 005
kariyalyFM
GaKarelx 149 pv125 PMeBj
TUrsB 023 366 005
TUrsar 023 428 737
E-mail: ktbpmp@online.ocm.kh
105
FnaKaremEbgPMeBj
Maybank Phnom Penh
GaKarelx 48 pv114 RkmYns PMeBj

TUrsB 023 210 123
TUrsar 023 210 099
saCIvkmFnaKarsigbUrI
Singapore Banking
Corporation Ltd
E-mail: mbb@maybank.com.kh
FnaKaremKgPMeBj
Mekong Bank
GaKarelx 219 F pvsIusuvti PMeBj

TUrsB 023 222 101
TUrsar 023 222 102
E-mail: info@sbc-bank.com.kh
saCIvkmFnaKarsigbUrIextesomrab saxaextesomrab GaKarelx 18 A pvsIuvta

TUrsB 063 963 838
TUrsar 063 963 939
E-mail: info@sbc-bank.com
E-mail: No
FnaKaremKgextesomrab
saxaextesomrab
GaKarelx 43 pvsIuvta XMusVaydgMRsukesomrab
TUrsB 063 964 417
TUrsar 063 964 420
E-mail: No
FnaKarCatinkm<CaPMeBj
National Bank of Cambodia
GaKarelx 21-22 pvRBHneratm PMeBj

TUrsB 023 722 221
TUrsar 023 426 117
E-mail: nbc@online.com.kh
GaKarelx 273 pv110 Ekgpv 67

TUrsB 023 223 745
TUrsar 023 223 741
E-mail: No
pvCatielx 4 PUmiBaNiCkmXMurkaFM xNc,amn

TUrsB 025 987 214
TUrsar 025 987 214
E-mail : no
FnaKarCatinkm<Ca
saxaextkNal
saxaextkNal
pv104 taexA
TUrsB 023 425 664
TUrsar 023 425 664
kariyalyFM GaKarelx 68 pv 214

TUrsB 023 211 211
TUrsar 023 212 121
saCIvkmFnaKarsigbUrIRkugRBHsIhnu saxaRkugRBHsIhnu GaKarelx 55 Eo pv274

TUrsB 023 221 338
E-mail: info@sbc-bank.com
saCIvkmFnaKarsigbUrIRkugRBHsIhnu saxa)at;dMbg
GaKarelx 118 Rkum 9 pvelx 2Rsuk)at;dMbg
TUrsB 053 953 339
TUrsar 053 953 343
E-mail : info@sbc-bank.com
saCIvkmFnaKarsigbUrIextkMBg;cam saxaextkMBg;cam GaKarelx 34 pvRBHmunivgS

TUrsB 042 941 408
E-mail : info@sbc-bank.com
FnaKarvDnPMeBj
Vattanac Bank

TUrsB 023 212 727
TUrsar 023 216 687
E-mail: service@vattanacbank.com
FnaKarvDnextesomrab
saxa extesomrab GaKarelx 888

pvsIuvta esomrab
TUrsB 023 212 727
TUrsar 023 216 687
E-mail: service@vattanacbank.com
E-mail : no
106
107
FnaKarevotNamsMrab;ksikmnig
GPivDn_CnbT
Vietnam Bank for Agriculture &
Rural Development.
FnaKarshBaNiCextesomrab
Union Commercial Bank Plc
GaKarelx 42 pv 214
TUrsB 023 223 750
TUrsar 023 223 770
E-mail: phongvbard@yahoo.com
mNl1 XMusVaydgM Tl;muxpSarcas; esomrab

TUrsB 063 963 703-4
TUrsar 063 380 368
E-mail: ucb.srb@camintel.com
FnaKarshBaNiC)at;dMbg
GaKarelx 100 Eo pvelx 1 Cab;pSarNat;

TUrsB 053 952 552
TUrsar 053 952 852
E-mail: ucb.bbb@camintel.com
8>4 kare)aHBum<pSayrbs;RksYgBaNiCkm
mankare)aHBum<pSayCaeRcIndUcxageRkamEdlpliteLIgedayRksYg
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kicRBmeRBogsIBIBaNiCkm
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108
kmsiTibBaa
c,ab;RbtibtikarEdlmankicFana
vaksBnsnanuRkmBaNiCkm
elakGkGacrk)anBtmanTaMgenH BI
http://www .cambodiacommerciallaws .com/sub/training_materials/
8>5 smaKmGaCIvkm
mansmaKmGaCIvkmCaeRcInBaseBjRbeTskm<Ca rab;taMgBIsPaBaNiCkm
rhUtdl; smaKmm:asuInkinRsUv rhUtdl;smaKmshRKasFuntUc nigmFm
rhUtdl;smaKmGkplit\d . smaKmTaMgenaHmanRbeyaCn_Nas; ]TahrN_
sRmab;CabNaj karedaHRsaynUvbBaaGaCIvkm rYm nigkarkMNt;TItaMgrbs;
Gkpt;pg; nigbeckviTadRbesIr .
esovePATUrsB-TMBrelOg manrayeQaHsmaKmGaCIvkm nigBaNiCkm
cMnYn 344 ehIy kRmgGaCIvkm manenAkgsuIDIr:Um.bBaIenHKWmanenAkg
eKhTMBrxageRkamenH
http://www .yellowpages-cambodia .com/community/associations/
109
9 sTanuRkm
buKl
rUbvnbuKl
GaCIvkm58
bBaikamnIcuHbBaI
RkumhunGaCIvkm
nItibuKl59
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edayGIub:UEtk
rYmmanrUbvnbuKl nignItibuKl57 .
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RkumhunmYYy.
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GMBIplitkm nigkarplit niglk;TMnijkarpt;pg;esva Ptisna
blk;RTBsm,tbi s kmPaBepSgeTot.
mannyfaCabBaikamnIcuHbBaIEdlRtUv)anEtgtaMgeLIgedayGnu
elamtamc,ab;sIBIviFanBaNiCkmnigkarcuHbBaIBaNiCm . bBaikamnI
cuHbBaI KWCa RbFankariyalycuHbBaIBaNiCkm.
BakTU e TAEdlmann y faCashRKaskbu K l shRKasFu n tU c
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kariyalytMNag rbs;RkumhunbreTs .
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bBalnUvkarvinieyaKelIRTBskm enAkgkariybriecTenaHeLIy .
mUlniFEi dl)anvinei yaKenAkg GaCIvkm edIm,ITTYl)annUvRTB skmEdl
GaCIvkmRtUvkaredIm,IeFVICMnYj. mUlFnGacrYmmanmUlFnPaKhunEdl
Cav edaymas;hnu bCamUlFnkmEI dlple; GayedayGkeGayx60
I .
57c,ab;sIBIviesaFnkmc,ab;sIBIsareBIBn ExmIna qaM2003 maRta 88 niymny

59c,ab;;sIBIsareBIBn ExmIna qaM2004 maRta 3 niymny
60vcnanuRkmGaCIvkm
110
kmIKankarFana
TRmg;BiessmYynkmImankarFanaEdleKalbMNgnkmIRtUv)an
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rwbGUsykGclnRTBTaMgenH ehIy dkhUtGclnRTBenHmkvij
)anRbsinebIxnmineBjcitCamYy nwgrebobEdlkarsgkmIRtUv)an
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eGayxI)at;bg;nUvsiTikgkar rwbGUs ehIybnab;mkRTBskmnwgRtUv
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karTTYlxusRtUvrYmKa mannyfa shkmsiTikrRtUvTTYlxusRtUvcMeBaHRkumhunshkmsiTi

nUvral;karxUcxatNamYyEdlbgeLIgedaykMhusrbs; shkm siTikr
dTeTot61 .
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RkumhunRtUv)an dMeNIrkaredaykarcUlrYmKarbs;mas;hun nigGkRKb;
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nPaKkmenAkgnItibuKlmYy .
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mUlbRt63 .
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lknik.cMnYnsrubnPaKhunKuNnwgtmcarwkelIbNesInwgcMnYn
nmUlFnrbs;Rkumhun .
63c,ab;;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 92
111
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bTbBaapkg65 KWCaviFanEdldak;kRmitdl;GaCIvkm bkickarrbs;Rkumhun .
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eGayeTA \NTayk .{karCRmHbBaI} RtUv)anEbgEckecjBIBak
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rUbvnbuKlEdlcuHhtelxaelIlknik .70
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karrMlay
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67c,ab;;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 90 K
68c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 90 K
112
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69c,ab;;sIBIsareBIBn ExmIna qaM2004 maRta 3 niymny

70c,ab;;sIBIshRKasBaNiCkm maRta 88 niymny
113
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seRmcenaH. 75

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74vcnanuRkm Blacks Law
75c,ab;sIBIshRKasBaNiCkm maRta 88 niymny
114
76c,ab;;sIBIviesaFnkmc,ab;sIBIsareBIBn ExmIna qaM2003 maRta 88 niymny

115
10 bBaIraynamksarmanenAelIsIuDIr:UmPab;mkCamYy
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EbbbTRbtievTn_RbcaMqaM manbBalkgsIuDIr:Um .
116
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BaksMucuHbBaI G>t>b EbbbT G>t>b 101
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viBaabnbRtcuHbBaI G>t>b EbbbT G>t>b 104
117
]bsm<n 1
KMrUlknikRkumhun nigkarENnaM
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Rbkar 2 kmvtGaCIvkm>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
ISIC code : sUmeRCIserIs kUd EdlbBaak;BIskmPaBcMbgrbs;Rkumhun
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
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bBak;xageRkam
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 3 GasydanTIsak;karRkumhuncuHbBaIenAkgRBHraCaNacRkkm<Ca
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eQaHPak;garcuHbBaIrbs;Rkumhun>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 4 firevlanskmPaBRkumhunKW manryeBl>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 5 edImTun nigPaKhunEdlGnuBaat
edImTunrbs;RkumhunKW>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>erol .
edImTunenHRtUv)anEbgEckCa>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>PaKhun
EdlPaKhunnImYy mantmcarwk >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>erol .
118
Rbkar 6 kgkrNIRbePTPaKhunbEnmRtUv)anGnuBaate)aHecj manRbePT

cMnYn nigtmcarwk . sUmbBaak;BI siTi ksiTi karrwtt,wt niglkxNTaMgLay
EdlPab;eTAnwgRbePTnPaKhunnImYy . RbsinebImanPaKhunEtmYy RbePT
RtUv)ane)aHecj sUmbBaak;fa {minman}
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 7 kgkrNImankarrwtt,wtBiessNamYyeTAelIkareprPaKhun Edl
)anbBaak;edaymas;hun sUmEcg eGay)anc,as; . RbsinebIKankarrwtt,wteT
sUmbBaak;fa {Kan}
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 8 kgkrNImankarrwtt,wtBiessNamYyeTAelIkarRbkas nigkarEbg
EckPaKlaP Edl)anbBaak;eday mas;hun sUmEcg eGay)anc,as; . Rbsin
ebIKankarrwtt,wteT sUmbBaak;fa {Kan}
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 9 GPi)alRkumhunRtUv)antRmUveGaypl;eGaymas;hunnUvTinny
hirBavt nigr)aykarN_svnkr nigBtmanbEnmeTot Tak;TinnwgsanPaB
hirBavtrbs;Rkumhun niglTplRbtibtikarRkumhun .
Rbkar 10 eRkayeBlkPaBeGayeFVIkarCRmHbBaI nigrMlayRkumhuneday
esckIseRmcBiessrbs;mas;hun RkumhunRtUvepJInUvesckIEfgehtuedIm,IrMlay
Rkumhun eTAGPi)alRkumhun .
mrNPaB bGsmtPaBrbs;mas;h;unNamak;minbNaleGaymankar
rMlayRkumhuneLIy . RkumhunGacbn skmPaBrbs;xnrvagkmsiTikr
Rsbc,ab; bTayaTrbs;mas;hunEdlTTYlmrNPaB bGsmtPaB nigmas;hun
dTeTot.
119
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> >>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> >>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> >>>>>>>>>>>>>>>>>>
tamrykarcuHhtelxaelIlknik mas;hun nigGPi)alTaMgGs; TTYlsal;
katBVkic edIm,IGnuvttam viFanRKb;RKg Rkumhun EdlmanEcgkgc,ab;sIBI
shRKas BaNiCkm . RkumhunkCnTTYlxusRtUvmankRmitGacEkERblknik
rbs;xn EpktamesckIseRmcBiessrbs;mas;hun . eRkayeBlbegItRkumhun
kare)aHBum<pSay nUvkarcuHbBaI RkumhunRtUveFVIeLIgkgraCkic nigRBwtibRt
BaNiCkmrbs;RksYgBaNiCkm .
htelxamas;hun
kalbriecT
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
esckIENnaM
KMrUlknikenHnwgRtUvykmkeRbIsRmab;RkumhunkCnTTYlxusRtUvman
kRmit . cMNucbEnmnanaGacRtUv )anbBalkglknikRkumhun GaRsyelI
cMNg;cMNUl citrbs;mas;hun . KMrUenHpl;eGaynUvxwmsarmYycMnYntUcEdl
RtUv)antRmUvsRmab;RkumhunkCnTTYlxusRtUvmankRmit
k RkumhunGacmanmas;hunBI 2 eTA 30 nak; . b:uEn buKlmak;GacbegIt
RkumhunmYy)an ehAfa shRKaskbuKlTTYlxusRtUvmankRmit .
lkxNtRmUvsRmab;shRKaskbuKlTTYlxusRtUvmankRmit KWman
lkNdUcKaCamYyRkumhunkCnTTYlxusRtUvmankRmitEdr elIkElgEt
TMnak;TMngrvagmas;;hun ecj .
x RkumhunminGace)aHecjPaKhun bmUlbRteGayeTAsaFarNCnTUeTA
eLIy b:uEnGacpl;PaKhun bmUlbRtTaMgenaHeGayeTAmas;hun smaCik
RkumRKYsar nigGkRKb;RKg .
K RkumhunGacmankarrwtt,itmYy beRcInelIkareprRbePTPaKhunnImYy
rbs;xn .
Rbkar 1 namkrN_rbs;RkumhunkCnTTYlxusRtUvmankRmitRtUvbBalBak
{RkumhunkCnTTYlxus RtUvmankRmit . namkrN_rbs;RkumhunmhaCnTTYl
xusRtUvman kRmit RtUvdak;nUvBakfa {RkumhunmhaCnTTYl xusRtUvmankRmit} .
namkrN_RkumhunRtUvsresr CaPasaExr ehIykarbkERbnamkrN_BIPasa
mYyeTA PasamYyeTot RtUvhamXat; .
Rbkar 2 sUmemIltaragkg]bsm<n nigeRCIserIsGVIEdlsmehtuplbMput .
eRCIserIskUd EdlbBaak;BI skmPaBcMbgrbs;Rkumhun .
Rbkar 3 pl;Gasydansak;karRkumhunBitR)akd nigGasydan TMnak;TMng .
lixitCUndMNwgGMBIkarpas;br TItaMgrbs;TIsak;karcuHbBaI RtUvepJIeTAmnITTYl
120
121
Rbkar 11 buKlEdlmaneQaH nigGasydandUcxageRkamRtUv)anEtgtaMg

CaGPi)alRkumhun sRmab;GaNtikMNt; dUcxageRkam
eQaHGPi)alGasydan
GaNti
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Rbkar 12 eyIgTaMgGs;KaEdlmaneQaH GaCIB sBaati Gasydan nig
GtsBaaNbN blixitqgEdn dUcmanenAkgbBaIxageRkam )anseRmccit
begItRkumhun dUcmanEcgkglknikenH ehIyeyIgTaMgGs;Kayl; RBmTTYl
ykcMnYnPaKhunenAkgedImTunrbs;RkumhundUc)anbBaak;
eQaHrbs;mas;hunGaCIBsBaatiGasydanGtsBaaNbN b lixitqgEdn nigkalbriecT
cMENk
bnk RKb;RKgRkumhunnRksYgBaNiCkmkgryeBl 15 db;R)aM f nf

eFVIkarbnab;BImankarpas;brenaH . Pak;garcuHbBaIsMedAelIrUbvnbuKlEdlman
smtPaBpvc,ab; CabuKl EdlmansiTiGMNacTTYllixitsam nigksarpvkar
rYmmandUcCadIkaekaH nigdIkaekaHsakSI BItulakar tagnam eGayRkumhun .
Pak;garcuHbBaIrbs;Rkumhun RtUvEtCabuKlEdlman smtPaBtampvc,ab;
EdlGnuBaat eGayTTYlnUv lixitsam bksarpvkar rYmman dIka nigkarekaH
GeBaIjrbs;tulakarkgnamRkumhun .
Rbkar 4 ryeBlnRkumhunGackMNt;edayGksabnik . ryeBln
RkumhunGacminmaneBlkMNt; .
Rbkar 5 lknikRkumhunRtUv EcgBIcMnYnPaKhunEdlRtUv)anGnuBaat eGay
e)aHecjedayRkumhun nigtm carwk nPaKhunnImYy .
Rbkar 6 kgkrNIRkumhune)aHecjPaKhunelIsBImYyRbePT enaHRtUvbBaak;
BIsiTiksiTikarrwtt,wtniglkxNTaMgLay EdlPab;eTA nwgRbePTPaKhun
nImYy .
Rbkar 7 c,ab;sIBIshRKasBaNiCkmGnuBaat eGayeFVIGnub,TaneTAsmaCik
PaKhun smaCikRKYsar nigGk RKb;RKg)anedayesrI . kgkrNIeFVIGnub,TaneTA
eGayttiyCnRtUv mankaryl;RBmBIsmaCikPaKhun dTeTot tamsemg
PaKeRcIn . c,ab;sIBIshRKasBaNiCkmEcgfa karrwtt,wtbEnmeTotelIkareFVI
Gnub,Tan RtUvEcg kglknik .
Rbkar 8 GPi)alGacRbkasecjnUv PaKlaPsl; b R)ak;cMeNjsuTrbs;
Rkumhun edIm,IEckCUnmas;hun . karrwtt,itGacEcgenAkglknikRkumhun .
maRta 157 - 159 nc,ab;sIBIshRKasBaNiCkmmanEcgBIviFan nigkarrwtt,wt
elIkarEbgEckPaKlaP .
Rbkar 9 EpktammaRta 224-234 nc,ab;sIBIshRKasBaNiCkm

GPi)alRkumhunRtUvmankatBVkicpl; eGaymas;hunnUvr)aykarN_hirBavt
r)aykarN_svnkr nigBtm anbEnmeTotNamYyTak;Tni nwgsanPaBhirBavt
Rkumhun niglTplnRbtibtikarrbs;xn EdltRmUvedaylknik bTbBaapkg
bkicRBmeRBogCakcnrbs; mas;hunNamYy .
Rbkar 10 maRta 251-258 nc,ab;sIBIshRKasBaNiCkm bBaak;GMBI
lkxNtRmUveGaymas;PaKhun nigGPi)aldak;esI nigGnumtkarrMlayRkumhun
RBmTaMglkxNtRmUvsRmab;erobcMesckIEfgehtu niglixitCUndMNwg GMBIkar
rMlayRkumhun . maRtaTaMgenHkrYmmanbBatisIBIkarCRmHbBaI niglkxN
tRmUveGay Rkumhundak;nUvesckI-seRmcrMlayRkumhun pgEdr .bBatisIBIkar
rMlay nigkarCRmHbBaIminRtUvGnuvtcMeBaHRkumhunEdl)andak;BaksMu kSyFn
eTAtulakareLIy .
Rbkar 11maRta121nc,ab;sIBIshRKasBaNiCkmmanEcgfaGaNtiGPi)al
mak;RtUvmanGaNti02BIrqaMehIy)anbBaak;falknikGacEcgepSgBIenH.
maRta 116 Ecgfa GPi)aldMbUgRtUvkan;tMENg cab;BIkalbriecTnkarbegIt
RkumhunrhUtdl;manmhasni)atmas;hunelIkdMbUg.maRta124EcgfaGPi)al
GacRtUvdkhUtecjBImuxtMENg)an edaysemgPaKeRcIndac;xatnmas;hun
EdlmansiTie)aHeqat eTaHCaman bKanmUlehtukeday . maRta 116 - 142
nc,ab;sIBIshRKasBaNiCkmmanEcgBItYnaTI karTTYlxusRtUv nigkareRCIs
erIsGPi)al . siTiGMNacrbs;GPi)almanEcgkgmaRta 119 nc,ab;sIBI
shRKas BaNiCkm lknikRkumhunEcgBIsiTirbs;GPi)alEdlmanCaGaT
1> EtgtaMg nigdkhUtGkRKb;RKgTaMgGs; nigkMNt;nUvsiTic,as;las;sRmab;
GkRKb;RKgTaMgenaH .
2> kMNt;R)ak;ebovtS nigR)ak;bMNac;epSgdl;GkRKb;RKgTaMgenaH .
122
123
3> kRmitR)ak;ebovtS bR)ak;bMNac;epSg sRmab;GPi)alTaMgLay ehIy

dak;CUneTAmas;hunedIm,IsMu esckIseRmc .
4> ecjbNkMNt;sna sBaabN niglixitsamEdlbBaak;famanbMNul
nigtwktagepSgnbMNulrbs; Rkumhun nigkMNt;nUvlkNdac;xat nig
lkNeFobrbs;lixitsamTaMgLayenaH .
5> esIsMumas;hun edIm,IeFVIkarEkERblknik blubecallknikrbs;Rkumhun.
6> esIsMumas;hunnUvkicsnarMlaycUlKa brYmbBalKarvagRkumhun nigbuKl
epSgNamYy .
7> esIsMumas;hun edIm,Ilk;RTBskmrbs;RkumhunTaMgGs; bmYyPaK .
8> esIsMumas;hunedIm,IrMlay bCRmHbBaIRkumhun .
9> RbkasPaKlaPeTAtameKalkarN_KNeny nigtamlkxNnkardak;
PaKhunRbePTnImYyEdlmansiTi TTYlPaKlaP .
10> ecjbNPaKhunrbs;RkumhuneTAtamvisalPaB Edl)anEcgenAkg
lknikrbs;Rkumhun .
11> xIR)ak; .
12> e)aHecjsaCafI blk;mUlbRtrbs;Rkumhun .
13> cuHkicsnaFana kgnamRkumhun .
14> eFVIGuIb:UEtk cuHkicsnabBaaM ebImindUecHeTbegItplRbeyaCn_ BImUlbRt
cMeBaHRTBsm,tiTaMgGs; b RTBsm,tiNamYyrbs;RkumhunedIm,I eFVIkar
FanakatBVkicNamYyrbs;Rkumhun .
15> erobcMkarbiTbBaIKNenynkalbriecTnImYyCUnmas;hun nigesIcat;
EcglTplRbcaMqaMdak;CUn mhasni)atnmas;hun .
Rbkar 12 bBaak;eQaHrbs;mas;hun GaCIB sBaati Gasydan elxlixitqgEdn

bGtsBaaNbN .pl;eGay cMnYnPaKhunkMNt;sRmab;mas;hunnImYy .
tamrykarcuHhtelxaelIlknik mas;hun nigGPi)alTaMgGs;yl;RBm
TTYlsal;katBVkic edIm,IGnuvttam viFanRKb;RKgRkumhun EdlmanEcgkgc,ab;
sIBI shRKas BaNiCkm . mas;hunTaMgGs;RtUvcuHhtelxaelIlknik .
karEkERblknikRkumhun tRmUveGaymannUvesckIseRmcBiess rbs;mas;hun
EdlGkkan;kab;RbePT besrInPaK hunnImYyRtUve)aHeqatepSgBIKatam
RbePT besrIPaKhun . edaycuHhtelxaelIlknikRkumhun mas;hun nig
GPi)alyl;RBmeKarBtammaRta 235-240 nc,ab;sIBIshRKasBaNiCkm
EdlmanEcgGMBInItiviFI niglkN nkarEkERbenaH .
lkxNtRmUvbEnmEdlEcgedayc,ab;sIBIshRKasBaNiCkm
1> RkumhunnImYy mankatBVkictml;RbtievTn_RbcaMqaM EdlTak;TgeTAnwg
sanPaBrbs;RkumhunenA RksYg BaNiCkm .
2> kareRCIserIssvnkr-mas;hunRtUvEtgtaMgsvnkrmYyrUbedayesckIseRmc
samBaenAkg mhasni)atmas;hun RbcaMqaMelIkdMbUg nigenAmhasni)at
RbcaMqaMnImYy . svnkrRtUvkan;tMENgrhUtdl;karbiTmhasni)atn
qaMbnab; .RbsinebIsvnkrfImin)anEtgtaMgenAkgmhasni)atmas;hun
eTsvnkrEdlkMBugkan;tMENgRtUvbnrhUtdl;svnkrfI RtUv)anEtgtaMg .
3> tamrykartml;lknik RkumhunRtUvmankatBVkicGnuvttamviFanTaMg
LayEdlmanEcgkgmaRta 128-132 nigmaRta 205 - 223 nc,ab;
sIBIshRKas BaNiCkm EdlBak;Bndl;kicRbCMurbs;GPi)al nigmas;hun.
4> tamrykartml;lknik RkumhunRtUvmankatBVkicerobcM nigrkSaTuk
TinnyRkumhun ehIyRtUvpl;Tinny TaMgenaHeGayeTAmas;hun nig\NTan
124
125
5>
6>
7>
8>
9>
ykedayminKitkRm edayeyagtammaRta 109-110 nc,ab;sIBI

shRKasBaNiCkm .
RkumhunmYyGacerobcMbTbBaapkgpal; edIm,IsRmYldl;kickarGaCIvkm
rbs;Rkumhun . b:uEn mincaM)ac; tml;bTbBaapkgmYyenARksYgBaNiCkm
EdleFVIeLIg kgeKalbMNgedIm,IbBaak;GMBIsiTiBiessNamYyeTAelI
Rkumhun nigGPi)alRkumhun .
RkumhunminRtUvRbkb kickarGaCIvkmNamYy b GnuvtsiTiNamYy Edl
lknik rbs;xn)anhamXat;eLIy .
EpkeTAtamlknik bTbBaapkgrbs;Rkumhun nigral;siTiEdlGac Tij
muneKrbs;mas;hun PaKhun nig mUlbRt GacGnuBaateGaye)aHecjeTA
tameBlevla nigcMeBaHbuKlTaMgLayEdlGPi)alRkumhunkMNt;eGay.
GPi)alRtUvkMNt;tmrbs;bNPaKhun nigtmmUlbRtEdlRtUvlk;ecj.
tmPaKhunminRtUve)aHecjeT rhUtdl; karbg;fsRmab;PaKhun RtUv)an
bMeBj cb;sBV RKb;Ca sac;R)ak; Cavt b CaesvaBImuneTAkgRkumhun .
GPi)al TaMgLaykMNt;tmnkardak;PaKTunCavt bCaesvakmBImunenaH
ehIyesckIseRmc rbs; GPi)alTaMgenHcat;Tuk Ca)ankarRbsinebIKankar
EkgbnMBak;BnkgerOgenHeT .
maRta 164 - maRta 198 nc,ab;sIBIshRKasBaNiCkm RKb;RKgkar
ecjmUlbRt karcuHbBaI nigkarepr mUlbRt .
tammaRta 289 nc,ab;sIBIshRKasBaNiCkm lknik bbTbBaa
pkgGacEcgfa CemaHNamYy EdlekItmanrvagGPi)al nigmas;hunRtUv
edaHRsayeday mCtkr .
126
]bsm<n 2
RbkassIBIlkxNtRmUvCaGb,brma
nlknikRkumhun
127
]bsm<n 3
KMrURbtievTn_RbcaMqaM
namkrN_>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Name of Enterprise..............................................................................
II. Gasydansak;karcuHbBaI
manEkERb#
KanEkERb
Address of Registered Office:
No-Change
Change
k-cuHbBaIdMbUg
x-karpas;brGasydan
A. Initial registration :
B. Change of address
elx >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>pv>>>>>>>>>>>>>>>>>>>>>>>>>> elIkTI1 elx>>>>>>>>>>>>>> pv >>>>>>>>>>>>>>>>>>

A. Initial registration :No............Street.............. A. Initial registration :No......Street...........
XuM-sgat;>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> XuM-sgat;>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
I.
RbtievTn_GMBIsanPaBshRKasBaNiCkm RbcaMqaM>>>>>>>>>>>>>>>>>>>>
Khum/Sangkat..................................................... Khum/Sangkat ...........................................
Annual Declaration of Commercial Enterprise.............................
Rsuk-xN >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> Rsuk-xN>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

Srok/Khan...........................................................
namkrN_
ext-Rkug>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> ext-Rkug>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Name
Province / Municipality....................................... Province / Municipality..............................
KanEkERb manEkERb krNImankarEkERbRtUvbMeBjTaMgcMNuc k nig x

No-Change
Srok/Khan..................................................
Change
(Fill in A and B items if there is any change)
k-cuHbBaIRKadMbUg
x-karEkERb
A. Initial registration
B. Amend
-CaPasaExr
-CaPasaExr
(Khmer)
(Khmer)
-ehAkat;CaPasaExr
-ehAkat;CaPasaExr
Abbreviation (Khmer)
Abbreviation (Khmer)
-CaPasabreTs
-CaPasabreTs
Foreign language
Foreign language
-ehAkat;CaPasabreTs
-ehAkat;CaPasabreTs
Abbreviation (Foreign language)
TUrsB >>>>>>>>>>>>>>>>>>>>>>>>>> hVak; >>>>>>>>>>>>>>>>>>>>>>>>>>> TUrsB>>>>>>>>>>>>>>>>>>>>>hVak;>>>>>>>>>>>>>>>>>>>>>>>>>>

Tel :................................ Fax: ................................ Tel ............................. Fax: ...........................
III. smasPaBmas;hun
nig karEkERb KanEkERb manEkERb
Composition and Recomposition of: No-Change
k> edImTuncuHbBaIRKadMbUg >>>>>>>>>>>>>>>>>>>> x> edImTuncuHbBaIEkERb >>>>>>>>>>>>>>>>>>>>>>>>

A. Registered capital...................................
B. Post-Amendment capital:......
cMnYnhunsrub >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> cMnYnhunsrub >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

Total...............................................................
Total.................................................................
tMlkg 1 hun >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> tMlkg 1hun >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

shares Par value: ..........................................
Abbreviation (Foreign language)
shares Par value .............................................
K-smasPaB RKadMbUg
X-karEkERbelIkTI 1
C . Initial Composition
D . First Amendment
nam nig eKatnam
cMnYnhun
nam nig eKatnam
cMnYnhun
Name & Surname
Number of Shares
Name & Surname
Number of Shares
1
2
128
Change
129
V. kmvt
c> Gasydanbcb,n
F.
Objectives of Business ISIC
Current address of shareholders
01- elak>elakRsI >>>>>>>>>>>>>>>>>>>>>>>>>>>>sBaati >>>>>>>>>>>>pH >>>>>>>>>>>pv >>>>>>>>>>>>>

Mr./Mrs..................................Nationality....................No...............Street...............
VI. elxkUdcuHbBaI
sBaati RTg;RTayRkumhun nig saxa
Registered Code. Nationality, and Form of Enterprises
sgat; >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> xN>>>>>>>>>>>>>>>>>>>>>>>ext>Rkug>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
KanEkERb
manEkERb
Sangkat..........................Khan...........................Province / Municipality.........................
No-Change
Change
GtsBaaNbN b lixitqgEdn elx>>>>>>>>>>>>>>>>>>>>>>cuHfTI>>>>>>>>>>>>>>>>>>>>>>>>>>>>>

Identity Card / Passport No..............................................Issued.....................................
02- elak>elakRsI >>>>>>>>>>>>>>>>>>>>>>>>>>>>sBaati >>>>>>>>>>>>>>pH >>>>>>>> pv >>>>>>>>>>>>

Mr./Mrs..................................Nationality....................No...............Street...............
1- RKadMbUg
k-elxkUdcuHbBaI sBaati RTg;RTay

2- eRkayEkERb
Initial Term :
Post-Amendment
Co
Co..........Dated........month.........year...........
>>>>>>>>>>>>f>>>>>>>>Ex>>>>>>>>>>>>>>qaM>>>>>>>>>>>>>>>
Co
Co..........Dated........month.........year...........
Sangkat..........................Khan...........................Province / Municipality.........................
Inv
Inv..........Dated..........month.......year..........
>>>>>>>>>>>f>>>>>>>>>>Ex>>>>>>>>>>>>qaM>>>>>>>>>>>>>>>
Inv
Inv..........Dated..........month.......year..........
GtsBaaNbN b lixitqgEdn elx>>>>>>>>>>>>>>>>>>>>>>>>cuHfTI>>>>>>>>>>>>>>>>>>>>>>>>>>>
RTg;RTayRkumhun >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
RTg;RTayRkumhun >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Identity Card / Passport No.................................................Issued..................................
Form of Enterprise.....................................
Form of Enterprise.....................................
sgat;>>>>>>>>>>>>>>>>>>>>>>>xN>>>>>>>>>>>>>>>>>>>ext> Rkug>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
IV. smasPaBRkumRbwkSaPi)al
B. Branch:
Composition and Recomposition of Directors:
manEkERb
No-Change
Change
1- RKadMbUg
2- eRkayEk
mancMnYnb:unan ? >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> mancMnYnb:unan ? >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
Initial Term
(Number of branches) :..............................
k-smasPaB RKadMbUg
x-brsmasPaBelIkTI 1
A . Initial Composition
B . First Amendment
namnigeKatnam tYnaTI mas; hun ttIy Cn namnigeKatnam tYnaTI mas; hun ttIy Cn
Name and
Title
Title
1
2 Name and
1
2
Surname
>>>>>>>>>>>f>>>>>>>>>>Ex>>>>>>>>>>>>qaM>>>>>>>>>>>>>>>
x- saxa
nig karERbRbYl
KanEkERb
>>>>>>>>>>>>f>>>>>>>>Ex>>>>>>>>>>>>>>qaM>>>>>>>>>>>>>>>
Surname
Post-Amendment
(Number of branches) :.............................
VII. eKalkarN_rbs;RksYgBaNiCkm
License from the Ministry of Commerce
k> RKadMbUg
x> eRkayEk
Initial Term
Post-Amendment
elx>>>>>>>>>>>>>f>>>>>>>>>>>Ex>>>>>>>>>>qaM>>>>>>>>>>>>>> elx>>>>>>>>>>>>>f>>>>>>>>>>>Ex>>>>>>>>>>qaM>>>>>>>>>>>>>>
kMNt;cMNaM - 1
= Shareholder
- 2
= Third person
No:.............Dated..........Month........Year....... No:.............Dated..........Month........Year.......
Notice
130
131
VIII. eKalkarN_rbs; CDC :

License from CDC
k> RKadMbUg
x> eRkayEk
Initial Term
Post-Amendment
elx>>>>>>>>>>>>>f>>>>>>>>>>>Ex>>>>>>>>>>qaM>>>>>>>>>>>>>> elx>>>>>>>>>>>>>f>>>>>>>>>>>Ex>>>>>>>>>>qaM>>>>>>>>>>>>>>
No:...........Dated..........Month..........Year....... No:.............Dated..........Month........Year.......
IX. eKalkarN_epSg
Other Licences
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
.....................................................................................................................................
)aT-nagsUmFanaGHGagcMeBaHmuxc,ab;CaFrman
elIkarRbkasBtmanxagelIenHBitCaRtwmRtUv .
I declare that this declaration is true to the best of
my knowledge and belief, and Im liable for
any fraudulent misrepresentation of
the above information.
PMeBj/ fTI>>>>>>>>>Ex>>>>>>>>>>>qaM>>>>>>>>
Phnom Penh, Dated.........Month.........year.........
RbFanRkumRbwkSaPi)al
Chairman of the Board
132
133
134

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esovePAENnaM

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

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FnaKarGPivDn_GasuI (Asia Development Bnk)

sg;darGnrCatinRkm]sSahkm (International Standard Industrial Code)

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c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 88

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RkumhunshkmsiTiTUeTA begIteLIgeBlNak)an edaybuKlBIrrUb b

2c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 8

3c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 9

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

x> RbkasnUvGtRbeyaCn_hirBavtEdlshkmsiTi krmak;TTYl)anBI

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karEkgbnM bkareFVsRbEhs mas;hun GPi)al nigGkRKb;RKg minTTYlxusRtUv

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2>1>3>1 Rkumhnu kCnTTYlxusRtUvmankRmit smaCikhnu eRcInCag1rUb4

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

edIm,I e)aHmUlbRtrbs;xnCasaFarN . karTTYl xusRtUvrbs;mas;hun RtUv)an

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

BaNiCkm nigbBaIBaNiCkm RBmTaMgc,ab;sIBI shRKasBaNiCkm .

KWCaGasydanmYyEdlRkumhnu kg Rsukxn gRbtibtGi aCIvkm .

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

6c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 281-285

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

7c,ab;sIBIshRKasBaNiCkm fTI19 Exmifuna qaM2005 maRta 119

8c,ab;sIBIshRKasBaNiCkm fTI19 Ex]sPa qaM2005 maRta 283> 286

kariyalytMNag GacRKan;EtRbmUlBtman brkSa

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

4> kmvtGaCIvkmrbs;RkumhunmUlFn nigkarrwtt,itNamYycMeBaHkickar

6> RbePT nigcMnYnGtibrmanPaKhun RBmTaMgtmcarwkelIbNPaKhunkg

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

tUc EdlRtUv)anGnuBaateGaymanlkN samBaedayGnuelamtam Rbkas

ecal RBmTaMg viFan sRmab;karerobcMnUvbTbBaapkgfI .

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

2> kMNt;R)ak;ebovtS nigR)ak;bMNac;epSgdl;mnIRKb;RKgTaMgenaH

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

RbcaMqaM edIm,Idak;CUnmas;hun nigmhasni)atmas;hun .

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

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Ecgkglknik bbTbBaapkg btamkarseRmcrbs;RkumRbwkSaPi)al .

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;

esovePAENnaM sRmab;karcuHbBaIBaNiCkm nig karRbkbGaCIvkmGnuelamtamc,ab;