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l xb@t$W lR yqrbW : twW wYM tc$ lmNG|T
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r Wn@W lmlkcW xT b{h# XN!dRS DrG
s Sltkwn# tGT ln!ST RT QrB'
 KFL 01
lmNG|T mb@T ybY ` wYM lRD
{/b@T yqRB xb@t$ yYbT |RT

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bz!H mm bxNq{ #2 ytmlktW XNdt-bq =rWN wW

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kz!H bC btmlkt$T MKNC xb@t$ QrB xYLM::

h bG NBrT xStdR x ytzrzTN h#n@C m\rT bDrG

btwsnW yG z MR Y
l bWSN =r bU Qrb! lf[M G btkwn ytC
xmr_ wYM b=r \n Y xSqD bsfr ytC
wd mSfRT Y
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WS_ xQb!C MRC X yGN zRF SC bts- L
xStyT Y
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Qrb!N WDQ lDrG bts- Wn@ Y
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h =rWN wW ymNG|T mb@T y=rWN wYM

yxb@t$WN W-@T ltC kgl[bT qN jM tC
xb@t$ cW QrB XN!Cl# 7 yS qT l!-BcW
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xQb! wYM tC lxb@t$W msrT ynWN ym=r
Wn@ bY wqbT wYM wQ YgW knbrbT qN jM
b-R 5 y| qT WS_ xb@t$WN =rWN wW
ymNG|T mb@T ybY ` QrB YRbL kz!H g!z@
b lmb@t$ yqRB xb@t$ tqYnT xYrWM:
/ xb@t$ qrbW : tw wYM tC X =rWN
wW ymNGST mb@T bSMMnT Ltf bStqR bx
xNq{ &4 Nx#S xNq{ 3 bt-qsW m\rT ymNGST mb@t$
ybY ` xb@t$ kqrbbT qN xNS b-R 0 y|
qT WS_ lqrbW xb@t$W Wn@WN b{h#F mS-T
xlbT

m ymNG|T mb@t$ Wn@WN bs- b5 y| qT WS_

yWn@WN QJ xb@t$WN qrbW : tw wYM
tC XN!dRS DrG xlbT

#5.2 bh#lT x@Nv@lP yqrb =r'

kz!H bY ytdnggW XNdt-bq tC yt&Kn!K yU

ymr sncWN btly h#lT x@Nv@lP XN!qRb# btdrgbT
=r

h yt&Kn!K GMg W-@t$N ymNG|T mb@t$ lh#l#M b=rW

t ln# tC bXk#L g!z@ b{/#F wQ YRbL'
l NWM tC yt&Kn!K GMgW xfiM yG xN
yxfiM mmWN X y=r snN m\rT xDR
xLtkwnU yL Q lWQWN b5 y| qN
WS_ QrB XNdCL ymNG|T mb@t$ yt&Kn!K GMg
 W-@t$N ltC bWQbT dBb@ Y mLkT
YRbL
/ yt&Kn!K GMgWN bmlkT lqrbW xb@t$ bmb@t$
ybY ` yts-W Wn@ yG xN mmWN X
y=r snN y-bq xlmn#N rUg_ yCL tC
y`WN Wn@ wq b5 y| qT WS_ xb@t$WN lR
l!qRB YCL:

m ymNG|T mb@t$ yU mwd `B yzWN x@NvlP

l!kFT yClW yt&Kn!K GMg W-@t$N ltc$ wq
5 qT bL YL M yt&Kn!K GMgWN bmlkT
lqrbW xb@t$ ymb@t$ ybY ` bs-W Wn@
lmST btgb!W g!z@ WS_ lR xb@t$ yqrb kn
mb@t$ R ym=r Wn@ XSks_ DrS yU mwd
`B yzWN x@NvlP YkFT XNdg yT YRbL

#5.3 xb@t$ yqrbbT cWM G yW l=rW ytzUjWN

y=r snD xJ mm m\rT bDrG B YL

#6. ymNG|T mb@C yG xf[M dTN

gD SlmcW

h =rWN wW ymNGST mb@T xb@t$W kz!H bY bxNq{

#5 dL t l" Y btmlktW g!z@ WS_ yqrb mn#N rUg-
xb@t$W Wn@ XSkg" DrS =rW G XN!Y DrG
YRbL
l bmNGST mb@T ytlF cWM Wn@ XN!h#M yWn@W
MKNC X h#n@C yGWN SRT y snC xL nW
mZ xlcW:

#7. xb@t$ lRD {/ b@T yqRBbT ybT SRT

h bx xNq{ &4 N;#S xNq{ 3 m\rT ymNGST mS b@t$

ybY ` xb@t$ kqrbbT qN xNS b-R xSR y| qT
WS_ lxb@t$W Wn@ Ls- wYM Wn@ ts_ xb@t$ xQb!W
bts-W Wn@ Lr XNdn ymS b@t$ Wn@ b{h# ktgl[lT
wYM Wn@W bwQt$ Lts- Wn@W ms-T knbrbT qn gdB
BqE jM b-R 5 y| qN g!z@ WS_ xb@t$WN lRD
 {/b@T QrB YCL kz!H g!z@ bL lRD {/b@T yqRB
xb@t$ tqYnT xYrWM:
l X twW wYM tc$ xb@t$WN lRD {/b@T s!qRB
lm| b@t$ qrbWN xb@t$ yY dBb@ bmNGST mS
b@T lxb@t$W Wn@ ts_ kn yWn@WN Q! yxb@t$WN
+B_ t SrCN bxnT Z YRbL:
/ yR {b@T xb@t$W XNdqrblT mb@t$ xb@t$ yqrbbT
mn#N bqrbbT xb@t$ Y lWN Sr mGl SwqEW
bdrsW bxMST y| qN Ws_ XN!qRB XN!h#M Wn@
XSks_ DrS qY yG dT XNQss@ XN!M ygL{
SwqE lmNGST mb@t$ YLL
m xb@t$ yqrbbT ymNGST mb@T XN!LK y-ycWN \nC
SwqEW ktklT qN jM b-R 5 y| qT WS_
QrB YRbL
\ R xb@t$ yqrbbTN cWNM G yW X Wn@
ys-W mb@t$ l=rW zUjWN y=r snD yG xJ
mm XN!h#M XNdxSfg!nt$ y=r GMg Rt$N tc$
qrbWN ymr X l@lC \nCN m\rT bDrG YL
r R kY bxNq} #7 dL t "m" m\rT yqrb#lTN snC
mRM Wn@WN b05 y| qT WS_ xb@t$ qrbW :
tw wYM tC X lmb@t$ b{h#F mS-T xlbT
s yR {b@T R ys-WN Wn@ GL+ w!Wn# xb@t$WN
qrbW xQb! wYM tC X xb@t$ lqrbbT ymNG|T
mb@T XN!dRS DrG xlbT::

KFL 02

lx@jNs!W yqRB y_t"nT RT yYbT sRT

#8. y_t"nT RT xqrB yT |RT xfiM

x@jNs!W bx xNq{ &6 m\rT ymNG|T mb@C btC
wYM bxQb!C Y yqRb#TN y_t"nT RT bktlW h#n@
xR Wn@ YsL

#8.1 NWM ymNG|T mb@T bmNG|T G yttf NWM

tCxQb! yttfbT G ymbT ?G kzW W+
mfiN WL lmfiM fd xlmn#N +bRbN yhsT
snD Qrb#N mm-N yS tGR mfiN XwYM
 ygWN yWL G lmfi g#T ydrsbT mn#N rUg_
kl b_T fW Y y_tnT RT lx@jNs!W l!qRB
YCL

#8.2 ymNG|T mb@t$ btc$ wYM xQb!W Y y_t"nT RT

lx@jNs!W s!qRB yxb@t$WN +B_ ygL{ mGl G
ytdcWN snC Q! l@lC g#N lT yr t
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yqrbbTN y_t"nT RT F hB bmGl{ bbk#l# lWN
Sr X B b5 y| qT WS_ lx@jNs!W XN!qRB
y{/# SwqEE mK xfiN mktL YRbL

#8.4 x@jNs!W kmNG|T mb@t$ XN!h#M ktc$ wYM kxQb!W

yqrb#lTN mGl SrC kx kz!H mm k=r
sn kG Wl# x* bT y_t"nT Rt$ bqrb b05
y| qT WS_ Wn@WN b{h#F RT qrbW ymNG|T
mb@T X y_t"nT RT lqrbbT xQb! wYM tC
XNSfg!nt$M ll@lC ymlkcW xT mK xlbT

#8.5 bx@jNs!W ys-W yQT Wn@ yxN xNq{ &6 (5) ytktl
mn# XNdt-bq kz!H bC bN;#S xNq{ #8.5.1' #8.5.2
wYM #8.5.3 Y ktmlkt$T mkL xN l!N YCL

#8.5.1 NWM tC wYM xQb! yGWN GMg W-@T

N Bl lT wYM lSlw_ b=rW dT wYM
bWL xStdR wQT kz!H bC ytgl[#TN mfi
ktrUg- XNdng h#n@ kh#lT mT ns wYM
Ltwsn g!z@ NWM ymNG|T mb@T bwW
yG =r Y XNYtF lDrG kxQb!nT
mZgB YsrL

h yS tGR lTM bG Y lts l

wYM ` g# wYM b wYM NWNM U
lWN ngR mS-t$ bSr s!rUg_
l y+bRbR lTM hst wYM HUE Ln snD
Qrb# wYM bx@jNs!W G Xl yXgW g!z@ Y-
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_T ydlWN : wYM xGLGlT wYM yGN S
wYM yMKR xgLGlT :Wnt wYM TKKl
xSmSl Qrb# s!wQ
/ kl@lC tC UR tm_ U bmwsN ll@lC
tC mb@t$ kn WDDR GT yCl#TN
_QM t$ s!rUg_
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bmm-R kWl# W+ yn : wYM xgLGlT wYM
yMKR xgLGlT wYM yGN | Qrb# s!rUg_
\ bG S Y ytsN l wYM ` bq_M
n btz mg#t$ wYM lmg#T Sft$
(mt$) wYM Sgd s!rUg_
r qdM s!L bx@jNs!W ytlbTN QT kf[m g!z@
jM b-R bh#lT mT WS_ l@ Xg
ySkTL _T mf[ s!wQ

#8.5.2 NWM tC wYM xQb! yktl#TN tGT

mfi s!rUg_ XNd _t$ KBdT Xyy kSDST wR
lns kh#lT mT lYbL_ g!z@ bNWM ymNG|T
G =r XNYtF lDrG kxQb!nT mZgw
YsrL

h bgW WL m\rT xQRt$N wYM xgLGlt$N wYM

yMKR xgLGlt$N wYM yGN |WN l-qq$
wYM xQRt$N jM br-# MKNT bmNG|T
mb@t$ Y ygNzB k! wYM y| mtT wYM
y_QM T Sktl'
l b=r WDD x mn# b{h#F tgLlT WL
lmfrM fd lmn# MKNT mb@t$ GWN
kl@ tC bmf[ bmNG|T mb@t$ Y k!
wYM y| mtT SktlbT'
/ kz!H qdM (k3 mT w!H) l@ _T f{
bx@jNs!W y{h#F S-NqqE ts_T ynbr xh#N
yqrbbT RT l@ S-NqqE ys_ yG
xf[M _T f{ ktg
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mfi s!rUg_ y{/#F S-NqqE l!s-W YCL
h WL gB xQRt$N wYM xgLGlt$N wYM yMKR
xgLGlt$N wYM yGN |WN bWl# btqm-W
g!z@ YN zGY bQrb# MKNT bmb@t$ | Y
CGR mF-
l G lf{M NWM ymNGST mb@T PR
XN!s_ t-Y lmS-T fd xlmn#

#8.5.4 x@jNs!W kY bN;#S xNq{ #6.5.1 X #6.5.2 m\rT

ys-W Wn@ GL+ lh#l#M ydL mb@C bKLL
lg# ydL n!vRs!tEC l@C :kT
lKLl X lkt xStdC XN!dRcW YdrUL
bx@jNs!W Dr-g{ YM Wn@W XN!sFR YdrUL

#8.5.5 x@jNs!W kY btmlktW h#n@ ys-W Wn@ XNdt-

bq ymNG|T mb@C tc$ wYM xQb!W bf-
rW CGR MKNT ydrscWN k! bG WcW X
xGBnT cW l@lC ?C m\rT m-yQ YCl#

#9. kxQM bY yn CGR

#9.1 kxQM bY yn CGR dR*L ylW xQb!W DNgT d>

bn h#n@ yWL GWN XNYf{M kxQ bY yn CGR
U-mW g!z@ nW

#9.2 kxQM bY yn CGR nW l!s# yCl# MKNC kktl#T

xN l!n# YCl#
h WL XNYf[M bmNGST ydrG KLk
l XNd mT mw_ mBrQ :bL X ymsl#
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m WL ygW wgN mT wYM Lsb h#n@ ydRSbT
kD xdU wYU {n# HmM
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h#n@C s!f-
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h#n@C kxQM bY yn# CGC tdRgW l!- xYCl#M:-

h btY B wYM SWN kkWNbT NdW

QRNF mS b@T WS_ ytdrg y\t xD wYM
ymb@T mzUT'
l lWl# xf[M xSfg! yn# xQRC U mwdD wYM
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x!S HG mWT

#9.1 xb@t$N bFRD b@T SlyT

kz!H bY bxNq{ #5 #7 X #8 m\rT ymNG|T mb@t$'

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