tcef;(1)

tiftm;pkcaGJ 0rIjyóemESihf aps;uGufpD;yGm;a&pepf

&kyfydkif;qdkif&mvdktifqE´
&kyfydkif;qdkif&mvdktifqE´rsm;rSm tpm;tpm? t0wftxnf? aetdrf?armfawmfum; &kyf
ponfwdkUjzpfonf/

pdwfydkif;qdkif&mvdktifqE´
pdwfydkif;qdkif&mvkdtifqE´rsm;rSm cspfjcif;arwÅm? ausmfMum;vdkrI? atmifjrifvdkrI? po

ukefpnf
ukefpnfrsm;rSm -tpm;tpm? t0wftxnf? aetdrf ? um;ponfjzihfj'yf½Sdaomt&mrsm; udkqdkvdk

0efaqmifrI
0efaqmifrIrsm;rSm-usrf;rma&; ? ynma&;? tvSjyKjyifa&; ponfh j'yfrJht&mrsm;udkqdkvdkon

pm;oHk;jcif;
vwfwavmvdktifqE´rsm;-jznfhpGrf;&ef ukefpnfESifh 0efaqmifrIrsm; toHk;jyKjcif;udkpm;oH

xkyfvkyfrItiftm;pkrsm;
ukefpnfESifh0efaqmifrsm;udk xkyfvkyf&eftwGuf tiftm;pkrsm;udkaygif;pyftoHk;jyK&N
xkwfvkyfrI tiftm;pkrsm;[lívnf;ac:onf/

ajr,m
ajr,mwGif ajrBuD;tygt0if ajray:ajratmuf½Sd obm0o,HZmw
tm;vHk;yg0ifNyD;obm0\
ypönf;rsm;
tcrJhvuf aqmif[líyif wifpm;ac:a0:Muonf/

vkyftm;
vkyftm;wGif um,vkyftm;tjyif uRrf;usifrIrsm; twwfynmrsm; tygt0ifvlom;wdkU\ ½kyfydk
pdwfydkif;qdkif&m t&nftcsif;rsm;tm;vHk;yg0ifonf/

t&if;tESD;
t&if;tESD;wGif ud&d,mwefqmyvmrsm; taqmuftODrsm; tygt0if xkwfvkyfrIudk taxmuftul
atmifvlvkyftm;jzifhzefwD;xm;aom t&mtm;vHk;yg0ifonf/

tcGifhtvrf;p&dw
f
ukefpnf(odkU)0efaqmifrIwpfckudk xkwfvkyf&ef(odkU)pm;oHk;&ef a&G;cs,fvdkufjcif;aM
0efaqmifrIudk pGefUvTwf&jcif;tm; xdka&T;cs,frI\ tcGifhtvrf; p&dwf[kac:onf/(odkU)ukefpnfw
vrf;p&dwfqkdonfrSm 4if;ukefpnfwpf,lepfxkwfvkyf&efpGefUvGwf&onfhtjcm; ukefpnfyrmPudkqd

xkwfvkyfEdkifrItajcjyrsOf;auG;
xkwfvkyfEdkifrItajcjyrsOf;auG;onf tcsdefwpfcsdefwGif EdkifiHwpfEdkifiHü
ukefxkwf tiftm;pkrsm;tm;
½Sdaeonfh
vHk;ukd pGrf;aqmif&nfjynfh0pGm toHk;jyKNyD; xkwfvkyfjcif;jzifh&½SdEdkifonfukefpnfESpfr

tiftm;pk½Sm;yg;rIjyóem
vlwdkU\vdktifqE´rsm;onf tawmrowfEdkifatmif rsm;jym;vSNyD; ,if;wdkUudkjznfhqnf;ay;E
pkrsm;rSm tuefUtowfjzifhom&½SdEdkifaomaMumifh vlwdkU\ vdktifqE´tm;vHk;udk jznfhqnf;ay;Edk
tiftm;pk½Sm;yg;onfh jyóem[k&nfnTef;azmfjyjcif;jzpfonf/

tajccHpD;yGm;a&;jyóem(0g)tiftm;pkcGJa0rIjyóem
½Sdaeaomtiftm;pkrsm;udk taumif;qHk;toHk;csí vdktifqE´tm;vHk; r[kwfaomfvnf; trsm;qH

pmrsufeSm 1
qnf;Edkif&efa&G;cs,fqHk;jzwfrIrsm;jyKvkyf&onf/ ,if;onfyifvQif vlUtzGJU tpnf;\ tajc cHpD;yG
tiftm;pkcGJa0rIjyóemjzpfonf/

aps;uGufpD;yGm;a&;pep
f
aps;uGufpD;yGm;a&;pepfqdkonfrSm rnfonfhukefpnfESifh 0efaqmifrIrsm;udk rnfrQxkyfv
xkwfenf;vrf;rsm;udktoHk;jyKrnf paomtajccHpD;yGm;a&;jyóemrsm;udk qHk;jzwf&mwGif ap
jzpfMuaom0,fvdktm;ESifha&mif;vdktm;wdkUu jy|mef;ay;onfhaps;uGufaps;EIef;ay:rlwnfí qHk;jzwf
xkwfukefaps;uGu
f
xkwfukefaps;uGufrsm;rSm rdrdwdkU\vdktifqE´rsm;udk jznfhqnf;&mwGiftoHk;jyKaomu
ESifh 0efaqmifrIrsm;)udk tdrfaxmifpkrsm;u 0,f,laom aps;uGufrsm;jzpfonf/

A[dkpDrHudef;cspD;yGm;a&;pep
f
A[kdpDrHudef;cspD;yGm;a&;pepfqdkonfrSm tiftm;pkcGJa0rIESifhywfoufonfh udpöt00u
&GufaompD;yGm;a&;pepfwpf&yfjzpfonf/ jynfolwdkU\vdktyfcsufudktpdk;&uomqHk;jzwfNyD
jznfhqnf;a&;twGuf ukefxkwft&if;tESD;rsm;tm; toHk;csjcifukdvnf; tpdk;&uom wm0ef,lnGefMum
jzpfonf/

a&m>yef;pD;yGm;a&;pep
f
a&m>yef;pD;yGm;a&;pepfqdkonfrSm vkyfief;rsm;u xkwfvkyfrIESifh aps;EIef;qdkif&mqH
vGwfvGwfpGmvkyfaqmifEdkifNyD; pm;oHk;olrsm;uvnf; rdrdwdkUpdwfBudKuf vGwfvyfpGma
tpdk;&u yk*¾vdutydkif;\ aps;uGufpepfjzifh rpGrf;aqmifEdkifaom vkyfief;e,fy,frsm;wGifom 0ifa&
jcif;jzihfþEdkifiHrsm;wGifBuD;rm;aom yk*¾vdu u@ESifhtwlrao;i,fvSaom tpdk;ydkifu@udk yl;wG
onf/

aps;uGuf
aps;uGufqdkonfrSm a,bk,stm;jzifh ukefpnfESifh 0efaqmifrIrsm;udk ta&mif;t0,fjyKvkyfaomae
Edkifonf/

aps;uGuf,EÅ&m;^ aps;EIef;,EÅ&m;
aps;uGufpD;yGm;a&;pepfwGif aps;uGuf\ vkyfaqmifcsufrsm;jzpfaom vrf;nGefrIay;jcif; aps;E
owif;tcsuftvufrsm;ay;jcif; yk*¾dKvfa&;uif;jcif; ?vGwfvyfpGma&T;cs,f cGifh½Sdjcif; ponfwdkU tv
jzifhvIyf½Sm;ajymif;vJaeonfudk aps;uGuf,EÅ&m;^aps;EIef;,EÅ&m;[kac:onf/

vrf;nGefrIay;jcif;
wdkif;jynfwGif tuefUtowfjzifh½Sdaeaom ukefxkwftiftm;pkrsm;tm; rnfodkUrnfyHkcJGa0oH
,EÅ&m;u vrf;nGefrIay;jcif;jzpfonf/

ukefpnfaps;uGuf
ukefpnfaps;uGufwGif pm;oHk;ukefpnfrsm;tygt0if vloHk;ukef trsKd;rsKd;wkdUudk vufvD
rsm;yg0ifonf/

0efaqmifrIaps;uGuf
0efaqmifrIaps;uGufwGif ukefoG,fa&;? ynma&;? usef;rma&; ? ponfh0efaqmifrI vkyfief;t
a&mif;0,fjcif;rsm;yg0ifonf/

tiftm;pkaps;uGuf
tiftm;pkaps;uGufrsm;rSm vkyfief;rsm;u tdrfaxmifpkrsm;odkU a&mif;cs&efxkwfukefrsm;xkwf
tiftm;pkrsm;udk 0,f,lonfhaps;uGufrsm;jzpfonf/

vkyftm;aps;uGu
f
vkyftm;aps;uGufonf t"dutm;jzifh vkyfom;iSm;&rf;jcif;? vkyfcvpmEIef;rsm;owfrSw
aqmif&Gufay;onf/
t&if;tESD;aps;uGu
f
t&if;tESD;aps;uGufonf umvvwfESifh umv½Snf aiGxkwfacs;jcif;
aiGacs;,ljcif;rsm;ESifhoufqdkifonf/
?

umvvwfacs;aiG
umvvwfacs;aiGrsm;rSm a,bk,stm;jzifh wpfESpfxufausmfvGefNyD; ig;ESpfatmufacs;aiGrsm
umv½Snfacs;aiG
umv½Snfacs;aiGrsm;rSm ig;ESpfxufausmfvGefaom acs;aiGrsm;jzpfonf/

umvwdkacs;aiG
umvwdkacs;aiGqdkonfrSm wpfaeUwmtwGufacs;aiGrsm;rS oHk;v(odkU) wpf&moDtwGuf
0ifonf/a,bk,stm;jzifh wpfESpfxufrausmfvGefaomacs;aiGrsm;jzpfonf/

aiGaMu;aps;uGuf
aiGaMu;aps;uGufonf umvwdkaiGxkwfacs;jcif; ? aiGacs;,ljcif;rsm;ESifh oufqkdifonf/

pepfwuszGJUpnf;xm;aomaiGaMu;aps;uGuf
pepfwuszGJUpnf;xm;aom aiGaMu;aps;uGufwGif
ul;oef;A[dkbPf
a&mif;0,fa&;bPfrsm;
? ? avQmhvJ
ukrÜPDrsm;? vufcHukrÜPDrsm; ? bDvfyGJpm; rsm;yg0ifonf/

pepfwuszGJYpnf;xm;jcif;r&SdaomaiGaMu;aps;uGuf
pepfwuszGJUpnf;xm;jcif;r½Sdaom iGaMu;aps;uGufwGiftaygif;ypönf;wpfpHkwpf&mjzi
ay:rIwnfí twdk;EIef;trsKd;rsKd;jzifh aiGacs;vkyfief;rsm;aqmif&GufMuonf/

ukefpnfwpffck\tcGifhtvrf;p&dwf
ukefpnfwpfck\tcGifhtvrf;p&dwfonf ,if;ukefpnfwpf,lepfxkwfvkyf&ef pGefUvGwf&onfhtjcm
yrmPudk qdkvdkkonf/

tcef;(2)
0,fvkdtm; ESifh a&mif;vdt
k m;qef;ppfrI\tajccHrsm;
ukefpnfwpfcktwGuf0,fvdktm;
ukefpnfwpfcktwGuf 0,fvdktm;qdkonfrSm tcsdefumvwpfcktwGif; wpfpHkwpf&maom aps;EIef
0,f,lrnfhta&twGufyifjzpffonf/

ukefpnfwpfck\a&mif;vdktm;
ukefpnfwpfck\a&mif;vdktm;qdkonfrSm tcsdefumvwpfcktwGif; wpfpHkwpf&maomaps;EIe
xkwfvkyfa&mif;csrnfh ta&twGufyifjzpfonf/

wpfOD;csif;0,fvdktm;^ tdrfaxmifpk0,fvdktm;
ukefpnfwpfcktwGuf wpfOD;csif;(odkU)tdrfaxmifpk0,fvdktm;qdkonfrSm tcsdefumvwpfc
wpf&maom aps;EIef;ü vlyk*¾dKvfwpfOD;(odkU)tdrfaxmifpkwpfcku xdkukefpnfukd 0,f,lrnfhta&

aps;uGuf0,fvdktm;
ukefpnfwpfcktwGufaps;uGuf0,fvdktm;qdkonfrSm aps;uGuftwGif;½Sd wpfOD;csif; (odkU)tdr
rsm;udk pkaygif;xm;jcif;yifjzpfonf/

aps;uGufa&mif;vdktm;
aps;uGufa&mifvdktm;qdkonfrSm aps;uGufwGifyg0ifaom a&mifoltm;vHk;\pkpkaygif;a&mi

a&mif;vdktm;Oya'o
a&mif;vdktm;Oya'ot& ukefpnfwpfck\ a&mif;vdktm;udk jy|mef;aomtjcm;tcsufrsm;ajymif;vJr
aps;EIef;ESifh a&mif;csrnfhukefpnfta&twGufwdkUonfwdkuf½kdufqufpyfaeonf/
pmrsufESm 3
0,fvdktm;Oya'o
0,fvdktm;Oya'ot& ukefpnfwpfck\ 0,fvdktm;udk jy|mef;aomtjcm;tcsufrsm;ajymif;vJrIr½Sdv
aps;EIef;ESifh 0,f,lrnfhukefpnfta&twGufwdkUonfajymif;jyeffqufpyfaeonf/
ukefnHUrsm;
0ifaiGwdk;vmaomtcg 0,fvdktm;usqif;oGm;aom ukefpnfrsm;udk ukefnHhrsm;[kac:onf/ u
0,fvdktm;onf tdrfaxmifpkrsm;\ 0ifaiGESifh ajymif;jyefqufpyfavh½Sdonf/

wGJzufukefpnfrsm;
ukefpnfwpfckudk &,loHk;pGJEdkifjcif;aMumihf tjcm;ukefpnfwpfck\ toHk;0ifrIudkydkrdk
4if;wdkUukd wGJzufukefpnfrsm;[kac:onf/ (Oyrm-EdkUESifh oMum;)

wpfOD;csif;a&mif;vdktm;
ukefpnfwpfcktwGufwpfOD;csif;a&mif;vdktm;qdkonfrSmtcsdefumvwpfcktwGif; wpfpHkw
a&mif;olwpfOD;u xdkukefpnfudka&mif;csrnfhta&twGufjzpfonf/

tpm;xdk;ukefpnfrsm;
ukefpnfwpfckonf tjcm;ukefpnfwpfckESifhwlnDaom tmedoifrsm;½SdNyD;wpfck\ae&mwGif t
toHk;jyKEdkifygu 4if;wdkUudktpm;xdk;ukefpnfrsm;[kac:onf/ ( Oyrm- pm;tkef;qDESifh ajryJqD

wGJzufxkwfukef
wGJzufxkwfukefrsm;rSm ukefpnfwpfrsKd;udk xkwfvkyfjcif;jzihf tjcm;ukefpnfwpfrsKd;yg
ukefpnfrsKd;jzpfonf/ Oyrm- trJom;ESifh om;a&

tpm;xdk;xkwfukef
tpm;xdk;xkwfukefqdkonfrSm t"duoGif;tm;pkwlnDaom ukefpnfrsm;jzpfonf/oGif;tm;pkyrmP u
abmiftwGif; tpm;xdk;xkwfukefwpfrsKd;udk wdk;íxkwfvkyfyguaemufwpfrsKd;udkavQmhíxkw
oMum;ESifhMuHoum ? "gwfqDESifh 'DZ,fqD ?om;a&tdwfESifhom;a&zdeyf/

0,fvdktm;Z,m;
0,fvdktm;Z,m;qkdonfrSm wpfpHkwpfckaomtcsdeftwGif; 0,fvdktm;udkjy|mef;onfhtjcm
ajymif;vJjcif;r½Sdonfh tajctaewGif ukefpnfwpfck\aps;EIef;toD;oD;ü 0,f,lpm;oHk;rnfhta&twGuft o
,SOfwGJazmfjyxm;aom Z,m;jzpfonf/

a&mif;vdktm;Z,m;
a&mif;vdktm;Z,m;qdkonfrSm wpfpHkwpfckaom tcsdeftwGif; a&mif;vdktm;jy|mef;onfhtjcm
ajymif;vJjcif;r½Sdonfh tajctaewGif ukefpnfwpfck\ aps;EIef;toDoD;üa&mif;csrnfh ta& twGuftoD
,SnfwGJazmfjyxm;aom Z,m;jzpfonf/

0,fvdktm;rsOf;auG;
0,fvdktm;rsOf;auG;onf ukefpnfwpfck\ aps;EIef;ESifh 0,f,lonfh ta&twGufwdkU\ qufpyfrIudk
rsOf;auG;jzpfonf/

a&mif;vdktm;rsOf;auG;
ukefpnfwpfck\aps;EIef;ESifh a&mif;csrnfhta&twGufwdkU\ qufpyfrIudk
auG;udka&mif;vdk
azmfjyonfhrsOf;
tm;rsOf; auG;[kac:onf/

0,fvdktm;jyefUjcif;ESifhusKHUjcif;
ukefpnfwpfck\ 0,fvdktm;udk jyXmef;aomtjcm;tcsufrsm;ajymif;vJjcif;r½SdbJ 4if;ukefpn
ajymif;vJjcif;aMumifhjzpfay:vmaom 0,fvdktm;ajymif;vJjcif;udk0,f,lrnfhta&twGuf ajymif;v
0,fvdktm;jyefUjcif;ESifhusKHUjcif;[kac:onf/
0,fvdktm;jyefUjcif;
avhvmaeaomukefpnf\ aps;EIef;usjcif;aMumifh 4if;ukefpnfudk 0,f,lrnfhta&twGuf ydkrdkrsm
udk 0,fvdktm;jyefUjcif;[kac:onf/

0,fvdktm;usKHUjcif;
avhvmaeaom ukefpnf\ aps;EIef;wufvmjcif;aMumifh 4if;ukefpnfudk0,f,lrnfh ta&t wGufavsm
oGm;jcif;udk 0,fvkdtm;usKHUjcif;[kac:onf/

0,fvkdtm;wdk;jcif;
ukefpnf\0,fvdktm;udk jy|mef;aom tjcm;tcsufrsm;ajymif;vJjcif;aMumifh ,if;ukefpnf\rIvaps;EI
0,f,lonfhta&twGufonf rIvxufydkrdkrsm;jym;vmjcif;udk 0,fvdktm;wdk;jcif;[kac:onf/

0,fvdktm;avsmhjcif;
ukefpnf\ 0,fvdktm;udkjy|mef;aom tjcm;tcsufrsm;ajymif;vJjcif;aMumifh ,if;ukef\ rIv0,f,lon
ta&twGufxuf avsmhenf;oGm;jcif;udk0,fvdktm;avQmhjcif;[kac:ygonf/

0,fvdktm;a&TUajymifjcif;^0,fvdktm;wdk;jcif;ESifhavsmhjcif;
avhvmaeaomukefpnf\ aps;EIef;ajymif;vJjcif;aMumifhr[kwfbJ ,if;ukefpnf\0,fvdktm;udkjy|m
tjcm;tcsufrsm; ajymif;vJjcif;aMumifh 0,fvdktm;ajymif;vJ jcif;udk 0,fvdktm; a&TUajymif;jcif;(
wdk;jcif;ESifhavsmhjcif;[kac:onf/

0,fvdktm;jyefUjcif;ESifhusKHUjcif;^ a&mif;csrnfhta&twGufajymif;vJjcif;
ukefpnf\a&mif;vdktm;udkjy|mef;aom tjcm;tcsufrsm;ajymif;vJjcif;r½SdbJ 4if;ukefpnf\ aps;E
vJjcif;udkaps;EIef;ajymif;vJjcif;aMumifh jzpf ay:vmaom a&mif;vdktm;ajymif;vJjcif;udk a&mif;csrn
vJjcif;(odkU)a&mif;vdktm;jyefUjcif;ESifh usKHUjcif;[kac:onf/

a&mif;vdktm;jyefUjcif;
ukefpnfwpfck\a&mif;vdktm;udk jy|mef;aom tjcm;tcsufrsm;ajymif;vJjcif;r½SdbJ avhvmaeaom
aps;EIef;wufvmjcif;aMumifh ,if;ukefpnfudk a&mif;csrnfh ta&twGufrsm;vmjcif;udk a&mif;vdktm;jye

a&mif;vkdtm;usKHUjcif;
ukefpnfwpfck\a&mif;vdktm;udkjy|mef;aom tjcm;tcsufrsm;ajymif;vJjcif;r½SdbJ avhvmaeaom
aps;EIef;usqif;jcif;aMumifh ,if;ukefpnfudk a&mif;csrnfh ta&twGufavsmhenf;oGm;jcif;udk a&mi
[kac:onf/

a&mif;vdktm;a&TUajymif;jcif;^a&mif;vdktm;wdk;jcif;ESifhavsmhjcif;
avhvmaeaomukefpnf\ aps;EIef;ajymif;vJjcif;aMumifhr[kwfbJ ,if;ukefpnf\a&mifvdktm;udk jy
tjcm;tcsufrsm; ajymif;vJjcif;aMumifh a&mif;vdktm;ajymif; vJjcif;udka&mif;vdktm;a&TUajymif;
wdk;jcif;ESifhavsmhjcif;[kac:onf/

a&mif;vdktm;wdk;jcif;
ukefpnf\a&mif;vdktm;udk jy|mef;aomtjcm;tcsufrsm; ajymif;vJjcif;aMumifh ,if;ukefpnf \rIv
üyifa&mif;csonfhta&twGufonfrIvxufydkrdkrsm;jym;vmjcif;udka&mif;vdktm; wdk;jcif;[kac:onf/

a&mif;vdktm;avsmhjcif;
ukefpnf\a&mif;vdktm;udk jy|mef;aomtjcm;tcsufrsm; ajymif;vJjcif;aMumifh ,if;ukefpnf\ rlv
üyifa&mif;csonfhta&twGufavsmhenf;oGm;jcif;udkk a&mif;vdktm;avsmhjcif;[kac:onf/

tm;rQukefpnfta&twGuf
tm;rQaps;EIef;üwlnDaeaom 0,f,lrnfhukefpnfta&twGufESifh a&mif;csrnfhukefpnfta&twGufw
rQukefpnfta&twGuf[kac:onf/

pmrsufESm 5
tm;rQukefpnfta&twGuf
tm;rQaps;EIef;ü wlnDaeaom 0,f,lrnhfukefpnfta&twGufESifh a&mif;csrnfhukefpnfta&tw
tm;rQukefpnfta&twGuf[kac:onf/

wnfNidrfaomtm;rQajc
aps;uGuftajctaewpfckonf tm;rQtaetxm;rS ysufjym;oGm;aomtcg 0,fvdktm;ESifha&mif;vd
ajctaersm;u tvdktavsmufrlvtm;rQajctaetxm;odkUjyefvnfa&muf½Sdaponfqdkygu ,if;tm; rQaj
wnfjidrfaom tm;rQajc[kac:onf/

tm;rQaps;EIef;
ukefpnfwpfck\tm;rQaps;EIef;qkdonfrSm xdkukefpnf\ 0,fvdktm;ta&twGufESifha&mif;
twGufwdkUudk wlnDapaomaps;EIef;yifjzpfonf/

ydkvQHa&mif;vdktm;
wpfpHkwpfckaomaps;EIef;(tm;rQaps;EIef;xm;jrifhaomaps;EIef;)üa&mif;vdktm;onf0,fvdktm
ydkvQHa&mif;vdktm; ½Sdonf[kac:onf/

ydkvQH0,fvdktm;
wpfpHkwpfckaomaps;EIef;(tm;rQaps;EIef;xufedrfhaomaps;EIef;)ü0,fvdktm;onfa&mif;vdktm
ydkvQH0,fvdktm;½Sdonf[kac:onf/

0,fvdktm;tavsmhtwif;
ukefpnfwpfcktwGuf 0,fvdktm;tavsmhtwif;qdkonfrSm xkdukefpnftwGuf0,fvkdtm;udk jy
tcsufwpfckckajymif;vJjcif;aMumifh 0,fvkdtm;rnfrQ wkefUjyefaMumif;udkwdkif;wmjcif;jzpfonf/

0,fvdktm;\aps;EIef;tavsmhtwif;
0,fvdktm;\aps;EIef;tavsmhtwif;qdkonfrSm ukefpnfwpfck twGuf0,fvdktm;udkjy|mef;aom tjc
rsm;rajymif;vJonfhtajctaewGif xdkukefpnf\aps;EIef;ajymif;vJrIaMumifh jzpfay:vmonfh0,f,laom t
ajymif;vJrItcsdK;tpm;jzpfonf/

0,fvdktm;\aps;EIef;tavsmhtwif;tjynfh½Sdjcif;
Ed   ()
0,fvkdtm;\aps;EIef; tavsmhtwif;onf teEÅudef;jzpfvQiftavQmhtwif; tjynfh½Sdjcif;qdk
aps;EIef;vIyf½Sm;ajymif;vJrI tenf;i,fjzpfay:½kHrQjzifh0,f,lrnfhta&twGuftawmrowfBuD;rm;pG
vJjcif;yifjzpfonf/

0,fvdktm;\aps;EIef;tavsmhtwif;uif;jcif;
Ed  (0 )
0,fvdktm;\aps;EIef;tavsmhtwif;uif;jcif;qdkonfrSm ukefpnfwpfck\aps;EIef;\rnfrQyifvI
ajymif;vJapumrI xkdukefpnfudk 0,f,lonfhta&twGufonfwHkUjyefajymifvJrIr½Sdb rIvtwdkif; wnf½S

0,fvdktm;,lepftavsmhtwif;½Sdjcif;
Ed  1 ()
0,fvdktm;,lepftavsmhtwif;½Sdjcif;qkdonfrSm ukef pnfwpfck\aps;EIef;ajymif;vJrItay: xd
0,f,laom ta&twGuonf tcsKd;wlnDpGmwHkjyefajymif;vJjcif;yifjzpfonf/

0,fvdktm;tavsmhtwif;rsm;jcif; Ed (1)
0,fvdktm;tavsmhtwif;rsm;jcif;qdkonfrSm wpfpHkwpf&maomaps;EIef;ajymif;vJrIonf,if;xufyd
EIef;jzihf 0,f,lonfhta&twGufajymif;vJjcif;udkjzpfay:apjcif;jzpfonf/

0,fvdktm;tavsmhtwif;enf;jcif;Ed ( 1)
0,fvdktm;tavsmhtwif;enf;jcif;qdkonfrSm wpfpHkwpf&maomaps;EIef;ajymif;vJrIonf,if; xu
aomEIef;jzifh 0,f,lrnfhta&twGuf wHkUjyefajymif;vJjcif;udk jzpfay:apjcif;jzpfonf/
0,fvdktm;\tjyeftvSeftavsmhtwif;
0,fvdktm;tjyeftvSefavsmhtwif;onf tjcm;ukefpnfwpfck\ aps;EIef;ajymif;vJjcif;aMumifhav
aomukefpnf\ 0,f,lonfhta&twGuf rnfrQwHkUjyefajymif;vJonfudkwdkif;wmazmfjyonf/

0,fvdktm;\0ifaiGtavsmhtwif;
0,fvdktm;0ifaiGtavsmhtwif;onf pm;oHk;ol\0ifaiGajymif;vJrIt Iay:ukefpnf0,fvdktm; rnfrQwH
ajymif;vJonfudkwdkif;wmonf/

a&mif;vdktm;tavsmhtwif;^a&mif;vdktm;\ aps;EIef;tavsmhtwif;
a&mif;vdktm;tavsmhtwif;qdkonfrSmukefpnfwpfck\a&mif;vdktm;udk jy|mef;aom tcsufrsm
vJonfhtajctaewGif xdkukefpnf\aps;EIef;ajymif; vJrIaMumifh jzpfay:vmaom a&mif;csonfhta&twG
vJrItcsKd;tpm;jzpfonf/

a&mif;vdktm;tavsmhtwif;uif;jcif;
Es  0()
ukefpnf\aps;EIef;rnfrQyif ajymif;vJaomfvnf; a&mif;csonfh ta&twGuf wkefUjyefajymif;v
xdkukefpnfonfa&mif;vdktm;tavsmhtwif;uif;onf[kac:qdkonf/

a&mif;vdktm;tavsmhtwif;tjynfh½Sdjcif
; ( Es   )
vufawGUwGifaps;EIef; ajymif;vJrIr½SdbJ vuf½Sdaps;EIef;üyif ta&twGuftrsKd;rsKd; ajym
a&mifvdktm;rsOf;auG;jzpfjcif;aMumifh tvsm;vdkuf0if½kd;ESifhtNydKifrsOf;jzpfaeonf/

,lepftavsmhtwif;½Sda&mif;vdktm
; ( Es  1)
aps;EIef;ajymif;vJrIESifh tcsKd;nDpGm xkwfvkyfa&mif;csaom ta&twGufvdkufí ajymif
a&mif;vdktm;tavsmhtwif;onf ,lepftavsmhtwif;½Sdonf[kac:onf/

a&mif;vdktm;tavsmhtwif;rsm;jcif;
Es  1) (
aps;EIef;ajymif;vJrItcsKd;xuf ta&twGuf ajymif;vJrItcsKd; ydkrdkBuD;rm;aomukeffpnf\ a&
avsmhtwif;rsm;aoma&mif;vdktm;jzpfonf/

a&mif;vdktm;tavsmhtwif;enf;jcif;
Es  1)(
aps;EIef;ajymif;vJrItcsKd;onf ta&twGufwHkUjyefajymif;vJrItcsKd;xufydkíBuD;rm; aomuk
tm;onf tavsmhtwif;enf;aom a&mif;vdktm;jzpfonf/

tcef;(3)
wdik f;jynf0ifaiG
0ifaiGvnfywfpD;qif;rI
pD;yGm;a&;vkyfief;rsm;rS tdrfaxmifpkrsm;pDodkU pD;qif;oGm;aom 0ifaiGrsm;onf tdrfaxmif
taejzifh pD;yGm;a&;vkyfief;rsm;qD odkUjyefívnfywfpD;qif;jcif;udk0ifaiGvnfywfpD;qif;rI [kac:on

bufnD0ifaiGvnfywfpD;qif;r
I
bufnD0ifaiGvnfywfpD;qif;rIqdkonfrSm ukefpnfESifh0efaqmifrIxkwfvkyfjcif;rS&aom0ifa
xkdukefpnfESifh0efaqmifrIwdkUtay: toHk;jyKaom toHk;p&dwf pkpkaygif;wdkUnDrQaejcif;ukdq

wdkif;jynf0ifaiG
wdkif;jynf0ifaiGqkdonfrSm jynfolrsm;wpfESpftwGif; xkwfvkyfjcif;rS &½Sdaom pkpkay

vTJajymif;ay;aiGrsm;
vTJajymif;ay;aiGrsm;qdkonfrSm xkwfvkyfrIr[kwfbJ tjcm;olrsm;xHrS &½Sdaom 0ifaiGrsm;

pmrsufESm 7
ukefxGufwefzdk;
ukefxGufwefzdk;qdkonfrSm vkyfief;wpfck\xkwfvkyfrIrS xGufay:vmaom ukefpnfESifh 0
wefzdk;jzpfonf/ xdkwefzdk;wGifukefMurf;wefzdk;yg0ifaeonf/

xyfqifhwdk;wefzdk;
xyfqifhwdk;wefzdk;qdkonfrSm ukefMurf;wefzdk;wGif xyfqifhwdk;vmonfhxkwfvkyf
xkwfukefwefzdk;ESifh wlnDonf/

xkwfukefwefzdk;
xkwfukefwefzdk;qdkonfrSm ukefMurf;wefzdk;wGif xyfqifhwdk;vmonfhxkwfvkyfrI\wefzd
wefzkd;[kvnf;ac:onf/

pkpkaygif;jynfwGif;xkwfukef
GDP )*sD'DyD
(
pkpkaygif;jynfwGif;xkwfukef[kqdk&mü EdkifiHom; EdkifiHjcm;om;[lí rcGJjcm;bJEdkifiH
rS&½Sdaom 0ifaiG[loa&GUudk qdkvdkonf/

pkpkaygif;wdkif;jynfxkwfuke
f(GNP )*sDtifyD
pkpkaygif;wdkif;jynfxkwfukef [kqdk&mü EdkifiHom;rsm;xkwfvkyfrIrS&½Sdaom 0ifaiGr
wGifjynfwGif;rS EdkifiHom;rsm;&½Sdaom0ifaiGrsm;tjyifjynfyrS rdrdEdkifiHom;rsm;&½Sdaom

EdkifiHjcm;odkUtom;wifay;&aom0ifai
G( NIPA )eDyg
ukefxkwftiftm;pkrsm;twGuf EdkifiHjcm;odkU ay;&aom0ifaiGrsm;ESifh ukefxkwftiftm;p
rS&½Sdaom 0ifaiGrsm;\jcm;em;jcif;udk EdkifiHjcm;odkU tom;wifay;&aom 0ifaiG[k ac:onf/

tom;wif
tom;wifqdkonfrSm rIvwefzdk;rS wpfpHkwpf&mEIwfNyD;aom&v'fudkqdkonf/

tom;wif0ifaiG
wdkif;jynf0ifaiGqef;ppf&mwGif tom;wif0ifaiGqdkonfrSm pkpkaygif;0ifaiGrS t&if;tESD
,dk,Gif;ysufpD;rItwGufjyKef;wD;rIwefzdk; EIwfNyD;aom 0ifaiGudkqdkvdkonf/

pkpkaygif;0ifai
G
pkpkaygif;0ifaiGrSm jyKef;wD;rIwefzdk; rEIwf&ao;aom0ifaiGudkqdkvdkonf/

tiftm;pktcaiGaps;EIef;
tiftm;pktcaiGaps;EIef;qdkonfrSm xkwfvkyfolrsm;&½Sdaom ukefpnfESifh 0efaqmifrIrsm;
tiftm;pktcaiGaps;EIef;rsm;udkxkwfvkyfolrsm;\aps;EIef;[lívnf;ac:onf/

aps;uGufaygufaps;
aps;uGufaygufaps;qdkonfrSm aps;uGuftwGif;ukefpnfESifh 0efaqmifrIrsm;udk 0,f,loHk;pGJo
uay;&aom aps;EIef;jzpfonf/

yHkaoaps;EIef;
wdkif;jynf0ifaiGwGufcsuf&mwGif ESpfwpfESpfudk tajccHESpftjzpfowfrSwfNyD; xdkE
oD;\ wdkif;jynf0ifaiG (odkU
) GDP rsm;udk wGufcsuf azmfjyEdkifonf/xdktajccHESpf\ aps;EIef;udk yH
ac:onf/

ESpftvdkufaps;EIef;
wdkif;jynf0ifaiGwGufcsufrIwGif oufqdkif&mESpf\GDP
wdkif;jynf0ifaiG(odkU)
udk tqdkygESpfwGifwnf½Sd aeaom
aps;EIef;rsm;jzifh wGufcsufEdkifonf/xdkESpftoD;oD;½Sd aps;EIef;rsm;udk ESpftvdkufaps;EIef
toHk;p&dwfenf;
toHk;p&dwfenf;qdkonfrSm tdrfaxmifpkrsm;ESifh tpdk;&wdkU\ aemufqHk;oHk;ukefrsm
toHk;p&dwf pkpkaygif;udk wGufcsufonfhenf;jzpfonf/

ukefxGufenf;
ukefxGuf[kqdk&mü ukefpnfxkwfvkyfrIomrubJ 0efaqmifrIrsm;yg yg0ifaMumif; owdjyK&ef

0ifaiGenf;
0ifaiGenf;qdkonfrSm ukefxkwftiftm;pkrsm;twGuf wpfESpftwGif;&½Sdaom 0ifaiGrsm;udkpkay

vkyfom;\xkwfvkyfrIpGrf;tm;
u@wpfckcsif;\xkwfvkyfrIwefzdk;udk xdku@½Sdvkyfom;OD;a&ESifh pm;jcif;jzifhxdku
xkwfvkyfrIpGrf;tm;udk &½Sdonf/

tcef; (4 )
aiGaMu; ESifh bPfvkyfief;
aiGaMu;
aiGaMu;qdkonfrSmzvS,fa&;ud&d,mtjzpfvnf;aumif;? wefzdk;wdkif;onfh ud&d,mtjzpfvnf;aum
odkavSmifay;aomt&mtjzpfvnf;aumif; tem*wfay;acsrIpHtjzpfvnf;aumif;aqmif&Gufay; aomt&m jz

csufvufrSw f
csufvufrSwfqdkonfrSm csufvufrSwfay:wGif a&;om;azmfjyxm;aom aiGyrmPudk vufcH&
bPfrSxkwfay;Edkif&eftwGuf a&;om;xm;aomnGefMum;csufwpf&yfjzpfonf/

bPfaiGpuúL
tcGifhtmPm&½Sdxm;aom bPfESifhaiGaMu;tzGJUtpnf;rsm;uom xkwfa0NyD; ,ckacwf
puúL[kac:aom aiGpuúLrsm;jzpfvmonf/

trSef0ifaiG
yHkaoaps;EIef;rsm;jzifh wGufcsufaomwdkiff;jynf0ifaiGudk trSef0ifaiG[kvnf;ac:onf/

aiGaMu;0ifaiG(odkU)trnfcH0ifai
G
ESpftvdkufaps;EIef;rsm;jzihfwGufcsufaom wdkif;jynf0ifaiGudk aiGaMu;0ifaiG(odkU) trnfcH

0ifaiGcGJa0yHkrnDrQrI
vlenf;pku 0ifaiGtrsm;pkudk &,lydkifqdkifxm;aom tajctaeudk 0ifaiGcGJa0yHkrnDrQrI½Sdonfhta

jynfwGif;oHk;&efvufuse
f
wpfrsKd;om;vHk;\ jynfwGif;tom;wifxkwfvkyfrIESifh 0efaqmifrIwefzdk;wGif oGif;ukefwe
ydkUukefwefzdk;rsm;udk Ekwfjcif;jzifh jynfwGif;oHk;&efvufusefudk&onf/

wpfOD;us0ifai
G
wdkif;jynf0ifaiGudk vlOD;a&jzifhpm;jcif;jzifh wpfOD;us 0ifaiG&½Sdonf/

w&m;0iftodtrSwfjyKxm;aomaiGaMu;
,aeUaiGaMu;tjzpftoHk;jyKaeaom bPfaiGpuúLudk tpdk;&uEkdifiH\w&m;0iftodtrSwfjy
aiGaMu;[kac:onf/

aiGjzpfvG,frI
Opö"eoGifwpfrsKd;rS tjcm;toGifwpfrsKd;odkU ajymif;vJ&efvG,fuljcif;udk aiGjzpfvG,frI[k

pmrsufESm 9
aiGaMu;\wefzdk;^aiGaMu;\0,fEdkifpGrf;tm
;
aiGaMu;\wefzdk;qdkonfrSm 4if;aiGaMu;jzifh ukefpnfESifh0efaqmifrIrsm; tm; 0,f,lEdkifonfh
4if;udkaiGaMu;\ 0,fEdkifpGrf;tm;[kac:onf/

bPfwdk;EIef;
tjcm;bPfrsm;odkU aiGxkwfacs;&mwGif A[dkbPfu,laom twdk;EIef;udk bPfwdk;EIef;[kac:

aiGazmif;yGjcif;
tcsdefumvtwefMum taxGaxGaps;EIef;tqifhjrifhrm;aejcif;udk aiGazmif;yGjcif;[kac:onf/

pm;oHk;olrsm;\aps;qEIef;udef;(
CPI )
pm;oHk;olrsm;\ taxGaxGaps;EIef;tqifhajymif;vJyHkudk avhvm&eftwGuf pm;oHk; ukefpnfr
tkyfpkzGJí wGufcsuf&½Sdaom aps;qEIef;udef;udk pm;oHk;olrsm;\aps;qEIef;udef;[kac:onf/

aps;EIef;wnfNidrfrI
tcsdefumvwpfckwGif taxGaxGaps;EIef;tqifhwufjcif;onf tjcm;tcsdefumvwpfckwGiftaxGax
tqifhusjcif;ESifh 'GefwGJaernfjzpfaomaMumifh umv½SnfwGiftaxGaxGaps;EIef;tqifh ajymif;vJrIrS
aeudk aps;EIef;wnfjidrfrI ½Sdonf[kac:onf/

0,fvdktm;\qGJtm;aMumifhjzpfay:vmaomaiGazmif;yGrI
0,fvdktm;\qGJtm;aMumifhjzpfay:vmaom aiGazmif;yGrIqdkonfrSm ukefpnfESifh 0efaqmifrIr
ydkvQHrIaMumifh jzpfay:vmjcif;jzpfonf/

p&dwfwGef;tm;aMumifhjzpfay:vmaomaiGazmif;yGrI
p&dwfwGef;tm;aMumifh jzpfay:vmaom aiGazmif;yGrIqdkonfrSm ukefpnfESifh0efaqm
toHk;jyK&onfh p&dwfrsm;wufvmjcif;aMumifhjzpfay:vmonfh aiGazmif;yGrI [kac:onf/

tvGeftrif;aiGazmif;yGrI
tcsdefwdktwGif;ü aps;EIef;tqaygif; (100)wufvmonfh tajctaersKd;udktvGeftrif;aiG azmif;yGrI[

aiGusLHUjcif;
aiGusLHUjcif;qdkonfrSm tcsdefumvtwefMum taxGaxGaps;EIef;usqif;jcif;udkac:onf/

aiGaMu;yrmP
aiGaMu;yrmPqdkonfrSm aiGaMu;\vkyfaqmifcsufrsm;udk aqmif&Gufay;Edkifonfh t&mtm
ta&twGufudkac:onf/

aiGaMu;0,fvdktm;
aiGaMu;0,fvdktm;qdkonfrSm aiGaMu;udkvuf0,fudkifaqmifxm;vdkrIjzpfonf/

tay;t,ludpötwGufaiGaMu;0,fvdktm;
aeUpOfukefpnfESifh 0efaqmifrIrsm; 0,f,loHk;pGJ&eftwGufaiGaMu;vuf0,f xm;½Sdvd
udpötwGufaiGaMu;0,fvdktm;[kac:onf/

aps;upm;&eftwGufaiGaMu;0,fvdktm;
ukefypönf;rsm;aps;usonfhtcgwGif 0,f,lí aps;wufcsdefwGif jyefvnfa&mif;cs&eftwGuf aiGaMu
½Sdvdkjcif;udk aps;upm;&eftwGuf aiGaMu;0,fvdktm;[kac:onf/

aiGaMu;vSnfhywfrIt½Sdef
aiGaMu;vSnfhywfrIt½SdefqdkonfrSm owfrSwfxm;aom tcsdefumvtwGif;wpfvufrSw
aiGaMu;vufajymif;oGm;onfh tBudrfjzpfonf/
pkpkaygif;tay;t,lvkyfaomwefzdk;
(R)
aiGaMu;vSnfhywfrIt½Sdef(
V) =
aiGaMu;yrmP( M)
aiGaMu;ta&twGufoDtdk&D
aiGaMu;ta&twGufoDtdk&DuazmfjyonfrSm taxGaxGaps;EIef;tqifhonf vSnfhvnfaeaom
ta&twGufESifh wdkuf½kdufqufpyfajymif;vJaeonf[laomtcsufjzpfonf/

aiGaMu;ay:vpD
taxGaxGaps;EIef;tqifhudk xdef;csKyf&eftwGuf aiGaMu;yrmPudk xdef;csKyfonfh ay:v
ay:vpD[kac:onf/

ul;oef;a&mif;0,fa&;bPfrsm;
ul;oef;a&mif;0,fa&;bPfrsm;onf ukefoG,fa&;ESifh ul;oef;a&mif;0,fa&;vkyfaqmifcsufr
t"duvkyfaqmifNyD;pD;yGm;a&; vkyfief;rsm;\vdktyfaomumvwdkacs;aiGrsm;udkul;oef;a&mif;0,f a&
t"duxm;xkwfacs;onf/

&if;ESD;jrKyfESHrIbPf
&if;ESD;jrKyfESHrIbPfrsm;pufrI bPfrsm;? v,f,mpdkufysKd;a&;bPfrsm;?ajr,mzGH
or0g,rbPfrsm;onf vkyfief;rsm;wnfaxmif&ef vdktyfaom rwnf&if;ESD;aiGudk umv½Snf xkwfac
&if;ESD;jrKyfESHrIpDrHcsufrsm;udk OD;aqmifíaqmif&Gufay;onf/

A[dkbPf
A[kdbPf onftjcm;bPfrsm;udk xdefcsKyf&efESifh tpdk;&\aiGaMu;ay:vpDudk taumiftxn
wnfaxmifxm; aombPfjzpfonf/

pm&if;½SiftyfaiG
pm&if;½SiftyfaiGqdkonfrSm vdkyfonfhtcsddefwGif tcsdefra&G;csufvufrSwfjzifhjyefv
tyfaiGrsKd;jzpfonf/

tcsdefqdkif;tyfaiG
tcsdefqdkif;tyfaiGonf bPfujy|mef;xm;onfh tcsdefa&mufrSom rdrdwdkU\pm&if;rSxkwf ,loHk;

pm&if;opfzGifhacs;jcif;
pm&if;opfzGifhacs;jcif;enf;jzifh aiGacs;&mwGif bPfuaiGacs;,loltwGuf pm&if;opfzGifhíaiG

aiGydkxkwfacs;jcif;
aiGydkxkwfacs;jcif;enf;jzifh aiGacs;&mwGif bPfuacs;,lolrsm;udk rdrdwdkU yxrpm&if;w
ydkxkwf,lcGifhjyKí acs;jcif;jzpfonf/

aiGpm&if;½Sif;jcif;
bPfrsm;tMum; aiGtay;t,l udpörsm;udk NyD;ajrmufap&eftwGufA[dkbPfwGifxm;½Sdaompm&if
aiGpm&if;½Sif;jcif;[kac:onf/

vGwfvyfaomaps;uGuf
t*FvefwGif vGwfvyfaomaps;uGufqdkonfrSm pmcsKyfrsm; ? ta&mif;t0,fjyKaom pawm
ac:jcif;jzpfonf/

oD;oefUaiGom;tcsKd;
oD;oefUaiGom;yrmPESifhbPfrsm;uvufcHxm;aomtyfaiGyrmPwkdU\tcsKd;udkoD;oefU
[kac:onf/

oD;oefUaiGom;
oD;oefUaiGom;qdkonfrSm ul;oef;a&mif;0,fa&;bPfrsm;u tpdk;;& odkUr[kwf A[dkbPf\Oya'jy|m
oD;oefUxm;Mu&aom aiGom;jzpfonf/

pmrsufESm 11
A[dkbPf\tmPmrsm;
wdkif;jynf\aiGaMu;yrmPtrmPtenf;trsm;udk xdef;csKyf&ef A[dkbPfutoHk;jyKonfhenf;vrf
A[dkbPf\tmPmrsm;[kac:onf/

bPfrsm;\acs;aiGzefwD;rI
bPfrSxkwfacs;vdkufaomtcg bPftyfaiGwdk;yGm;vmNyD; wdkif;jynfaiGaMu;yrmPvnf;
wdk;yGm;vmrnf/ þ
jzpfpOfudkbPfrsm;\acs;aiGzefwD;rI[kac:onf/

tcef; ( 5 )
jynfolUb@ma&;
jynfholUb@ma&;
jynfholIUb@ma&;qdkonfrSm abm*aA'bmom&yf\ bmom&yfcGJwpfckjzpfNyD; tpdk;&E
tzGJUtpnf;rsm;\ toHk;p&dwfrsm;&aiGrsm;ESifh oufqdkifaombmom&yfjzpfonf/

jynfolydkkifu@
A[dktpdk;&? a'oqdkif&mtkyfcsKyfa&;tzGJUtpnf;rsm; ? jrLeDpy,f?tzGJUtpnf;rsm;ESifh E
rsm;udk pkaygif;í jynfolydkifu@[kac:onf/

jynfolUtoHk;p&dwfrsm;
tpdk;&ESifh jynfoltmPmydkiftzGJUtpnf;rsm;\toHk;p&dwfrsm;udk jynfolUtoHk;p&dwfrsm

vlrIa&;vkyfief;rsm;
vlrIa&;vkyfief;rsm;wGif ynma&;? usef;rma&;? ,Ofaus;rI? jyefvnfae&mcsxm;a&;? bdk;b
rdbrJhuav;rsm;a*[m ponfwdkUtusKH;0ifonf/

r½Sdrjzpf0efaqmifrIvkyfief;rsm;
r½Sdrjzpf0efaqmifrIvkyfief;rsm;wGif jrLeDpDy,f vkyfief;rsm;? NrdKUjyydkUaqmifa&;vky
vkyfief;rsm;? a&aMumif;ydkUaqmifa&;vkyfief;rsm;? pmwdkufESifhaMu;eef;qufoG,fa&; vkyfief

omref&aiGrsm;
omref&aiGrsm;rSm a,bk,stm;jzifh ray;rae&ay;aqmif&aomoabmrsKd;½SdNyD; tpdk;&ujye
rvdkaom&aiGrsm;jzpfonf/

aiGvHk;aiG&if;&aiGrsm;
aiGvHk;aiG&if;&aiGqdkonfrSm trsm;tm;jzifh tpdk;&\acs;,laiGyHko@mef½SdNyD; 4if;wdk
qyf&avh½Sdonf/

aiGvHk;aiG&if;toHk;p&dwfrsm;
pkaygif;&if;ESD;jrKyfESHrIoabmaqmifaom tpdk;&\&if;ESD;jrKyfESHrItoHk;p&dw
p&dwfrsm;[kac:onf/

omreftoHk;p&dwfrsm;
pkaygif;pm;oHk;rIoabmaqmifaom tpdk;&\pm;oHk;rI toHk;p&dwfrsm;udk omreftoHk;p&d

tcGefrsm;
tcGefrsm;rSm w&mOya'ESifhtnD tpdk;&odkUray;rae& ay;aqmif&aom aiGaMu;jzp

jynfolU&aiGrsm;
jynfolU&aiGrsm;rSm tpdk;&ESifh jynfolUtmPmydkiftzGJUtpnf;rsm;\&aiGrsm;jzpfonf/
bufnDomrefpm&if;
omref&aiGrsm;ESifh omreftoHk;p&dwfwlnDaevQif bufnDomrefpm&if;[kac:onf/

omrefpm&if;ydkaiG
omref&aiGrsm;onf omreftoHk;p&dwfrsm;xufrsm;cJhvQif omrefpm&if;ydkaiGjzpfay:rnf/

omrefpm&if;vdkaiG
omreftoHk;p&dwfrsm;onf omref&aiGxufydkcJhvQifrI omrefpm&if;vdkaiGjzpfay:rnf/

tcGefpnf;MuyfrIEIef;
wpfESpfvQif vlwpfOD;xrf;aqmif&aom tcGefyrmPudk 4if;\ESpfpOf0ifaiG\&mcdkifEIef;tjzp
tcGefpnf;MuyfrIEIef;[kac:onf/

EIef;wdk;cGef
EIef;wdk;cGefqdkonfrSm 0ifaiGtqifhjrifhvmaomtcg tcGefpnf;MuyfrIEIef;vnf;rsm;vmaomtcGe

EIef;avsmhcGef
EIef;avsmhcGefqdkonfrSm 0ifaiGtqifhjrifhvmaomtcg tcGefpnf;MuyfrIEIef;avsmhoGm;aomtc

tcsKd;wlcGe
f
tcsKd;wlcGefqdkonfrSm 0ifaiGtqifhtm;vHk;twGuf wpfckwnf;aom EIef;jzifhpnf;MuyfaomtcGe

tcGefpnf;MuyfrIyHko@mefrsm;
EIef;wdk;jcif;? tcsKd;wljcif; ? EIef;avsmhjcif;wdkUudk tcGefpnf;MuyfrI yHko@mefrsm;[k

wdkuf½kdufcGef
wdkuf½kdufcGefrsm;rSm vlyk*¾dKvf odkUr[kwf vkyfief;ay:wGifpnf;MuyfaomtcGefjzpfNyD
odkUr[kwf vkyfief;rsm;odkUvGJajymif;ír&aomtcGefrsm;jzpfonf/

oG,f0dkufcGef
oG,f0dkufcGefqdkonfrSm ukefpnfESifh0efaqmifrIrsm;tay:wGif pnf;MuyfaomtcGefjzpfNyD;
xkwfvkyfa&mif;csolrsm;u 0,f,loHk;pGJolrsm;tay:odkU vGJajymif;ay;EdkifaomtcGefrsm;jzpfonf/

0ifaiGcGef
0ifaiGcGefqdkonfrSm vlyk*¾dKvfrsm;ESifh vkyfief;rsm;\ 0ifaiGtay:wGifpnf;MuyfaomtcG
tjrwfcGef?
aumfydka&;½Sif;cGef? twdk;ESifhiSmctay:wGifpnf;MuyfaomtcGefponfwdkUtusLH;0ifonf/

vufaqmifcGe
f
vufaqmifypönf;rsm;tay: pnf;MuyfaomtcGefudk vufaqmifcGef[kac:onf/

tarGcGef
tarG&½Sdaom ypönf;rsm;tay: aumufcHaomtcGefudk tarGcGef[kac:onf/

t&if;wefzdk;wdk;cGef
t&if;tESD;tjzpfxm;½Sdaom ypönf;rsm;wefzdk;wufvmjcif;tay:wpfcgwpf&HtcGefaum
t&if;wefzdk;wdk;yGm;rIudk 0,faps;EIef;ESifh aemufqHk;a&mufaps;wdkU\jcm;em;csufjzifh wdk

ypönf;OpömcGef
vlyk*¾dKvfodkUr[kwfvkyfief;uydkifqdkifaomOpönf;rsm;\tay:wGifpnf;MuyfaomtcGefjzpfo
tdrf? pawmhESihf½S,f,mrsm;? ,mOfrsm;? wd&dpämefrsm;ponfwdkUtay:wGifpnf;MuyfaomtcGef

pmrsufESm 13
wefzdk;tvdkufpnf;MuyfcGef
ukefpnf\wefzdk;ay:wGif pnf;MuyfaomtcGefukd wefzdk;tvdkufpnf;MuyfcGef [kac:onf/

oD;oefU,lepftvdkufpnf;MuyfcGef
ukefpnf,lepfay:wGif pnf;MuyfaomtcGefudkoD;oefU ,lepftvdkufpnf;MuyfcGef [kac:onf/

a&mif;cGef
a&mif;cGefqdkonfrSm ukefpnfudkaemufqHk;pm;oHk;olodkUa&mif;csrIay:wGif pnf;Muy

ukefpnfcGef (vufajymif;cGef)
ukefpnfcGefqdkonfrSm ukefpnfwpfrsKd;udk vufajymifonfhtMudrfwdkif;wGif4if;wefzdk;
tcGefjzpfonf/

xyfqifhwdk;wefzdk;cGef
xyfqifhwdk;wefzdk;cGefqdkonfrSm ukefpnfwpfrsKd;\ xkyfvkyfrIjzpfpOftqifhqifhwGifxyfqif
ay:wGifaumuf,lonfhtcGefjzpfonf/

xnfh0ifaMu;rsm;
xnfh0ifaMu;rsm;rSm EdkifiHydkifpD;yGm;a&;vkyfief;rsm;rS tpdk;&odkUwdkif;jynf\w&m
pnfrsOf;pnf;urf;
rsm; ESifhtnD xnfh0if&aomaiGrsm;jzpfonf/

tcGefawmfrsm;
tcGefawmfrsm;rSm EdkifiHawmfydkifypönf;Opömrsm;udk oHk;pGJonfhtwGufay;&aom ai
opfawmcGef? ow¬KwGif;cGef/

tcaiG
tcaiGqdkonfrSm tcsKdUaomypönf;OpömydkifqdkifcGifh(odkU)tcsKdUaomvkyfief;rsm;aqm
&aomaiGaMu;jzpfonf/ Oyrm-armfawmf,mOfvdkifpifcGef

&oHk;rSefajcaiGpm&if;
ESpfwpfESpftwGuf tpdk;&\toHk;p&dwfrsm;? &aiGrsm;ESifhpyfvsOf;aom tqdkjyKcsufu
ajcaiGpm&if;[kac:onf/

b@ma&;ESpf
&oHk;rSef;ajcaiGpm&if;wifjyaomESpfukd b@ma&;ESpf[kac:onf/

bufnD&oHk;rSef;ajcaiGpm&if;
pkpkaygif;jynfolUtoHk;p&dwfonf pkpkaygif;jynfolU&aiGESifhwlnDaevsifbufnD&oHk;rSef

ydkaiGjy&oHk;rSef;ajcaiGpm&if;
pkpkaygif;jynfolU&aiGonf pkpkaygif;jynfolUtoHk;p&dwfrsm;xufrsm;cJhvsif ydkaiGjy&oHk;

vdkaiGjy&oHk;rSef;ajcaiGpm&if;
pkpkaygif;jynfolUtoHk;p&dwfonf pkpkaygif;jynfolU&aiGrsm;xufrsm;cJhvsifvdkaiGjy&
[kac:onf/

b@ma&;rI0g'
jynfolU&aiGESifh toHk;p&dwfrsm;udktoHk;jyKí wpfenf;tm;jzifh &oHk;rSef;ajcaiG
wdkif;jynf\pD;yGm;a&;vkyfaqmifcsufrsm;tay:wGif tusKd;oufa&mufapaom rI0g'udkb@ma&;rI0
 tcef; (6 )
tjynfjynfqidk f&mpD;yGm;a&;
tiftm;pkydkifqdkifrI
tiftm;pkydkifqdkifrIwGif obm0o,HZmwtiftm;pkrsm; vlzefwD;aom tiftm;pkrsm;vlUt&if;tjrp
pkrsm;ponfwdkUyg0ifonf/

obm0o,HZmwtiftm;pkrsm;
obm0o,HZmw tiftm;pkrsm;rSm ajr,myrmPESifh t&nftaoG; &moDOwktajctae wGif;xGufy
rsm; opfawmrsm;ESifh jrpfacsmif; tif;tdkifponfwdkUjzpfonf/

vlzefwD;aomtiftm;pkrsm;
t&if;ypönf;ud&d,mrsm;? taqmufttHkrsm;? puf½kHrsm;? pufypönf;ud&d,mrsm;ponfwdkU
aomtiftm;pkrsm;jzpfonf/

vlt&if;tjrpftiftm;pkrsm;
vlt&if;tjrpftiftm;pkrsm;rSm vlOD;a&yrmPvkyfom;OD;a&ESifhuRrf;usifaom vkyfom; tajctaew

ukefoG,frIyHko@mef
ukefoG,frIyHko@mefqdkonfrSm tjynfjynfqdkif&mukefoG,frIwGifyg0ifaomukefpnftrsKd;tpm
EdkifiHrsm;udkqdkvdkonf/

pkyHk½Sif;a&mif;csjcif;
jynfwGif;xkwfvkyfolrsm;udk vkyfief;avmurS xGufcGmoGm;&eftvdkUiSm EdkifiHjcm;vkyf
vmaom ukefrsm;udk xkwfvkyfrI ukefusp&dwfxufavsmhítrsm;tjym;a&mif;csjcif;tm; pkyHk½Sif;a&

oufEkpufrIvkyfief;rsm;
vwfwavmtajctaewGif EdkifiHjcm;rSvkyfief;rsm;ESifh r,SOfjydKifEdkifao;onhf pufrIvkyfief;r
vkyfief;rsm;[kac:onf/

taumufcGe
f
wdkif;jynfwpfck\ ydkUukef (odkU) oGif;ukeftay: tcGefaumufcHjcif;udk taumufcGef[kac:on

udkwm
tcsKdUaomoGif;ukefESifhydkUukefrsm;tay: ta&twGufyrmPowfrSwfí uefUowfcsufxm;½S
ac:onf/

ukefoG,frIydwfqdkUjcif;
oknta&twGufudkwmowfrSwfjcif; okdUr[kwf ukefpnftcsKdU\ukefoG,frItay: vHk;0wm;j
ukefoG,frIydwfqdkUjcif;[kac:onf/

ukefzvS,frItcsKd;
wdkif;jynfwpfjynf\ ukefzvS,frItcsKd;qdkonfrSm 4if;\ydkUukefaps;EIef;ESifhoGif;ukefaps;E
udkazmfjyjcif;jzpfonf/

a&TpHcsdefpepf
a&TpHcsdefpepfqdkonfrSm (u)EdkifiHoHk;aiGaMu;udka&TjzifhnDrQcsufw&m;0ifowfrSw
udka&Tjzifhtcsdefra&T;vJvS,fcGifh½Sdjcif;(*) a&TudkEdkifiHtwGif;odkUjzpfap?EdkifiHjyifyodk
wifydkUEdkifjcif;wdkUjzifh jynfhpHkaomaiGaMu; pepfwpf&yfjzpfonf/

pmrsufESm 15
EdkifiHjcm;aiG&efyHkaiG
EdkifiHcsif;aiGay;acsrIrsm;twGuf EdkifiHjcm;aiGudk toifh&½Sdatmif,ckacwfwGifEdkif
t&efoifhudkifaqmifxm;onf/ 4if;udkEdkifiHjcm;aiG&efyHkaiG[kac:onf/

oknta&twGufudkwmowfrSwfjcif;(ukefoG,frIydwfqdkUjcif;
oknta&twGufudkwmowfrSwfjcif;(odkUr[kwf)ukefpnftcsdKU\ukefoG,frItay: vHk;0wm;jrp
ukefoG,frIydwfqdkUjcif;[kíac:onf/

tcGifhomaomukefzvS,frItcsdK;
ukefzvS,frItcsdK;wdk;wufvmjcif;u ydkUukefwifydkUrIrS&aom EdkifiHjcm;aiGjzifh oGif
tajctaeudkjzpfay:apNyD; 4if;udk tcGifhomaomukefzvS,frItcsdK;[kac:onf/

tcGifhromaomukefzvS,frItcsdK;
ukefzvS,frItcsdK;usqif;jcif;u ydkUukefwifydkUrIrS&aom EdkifiHjcm;aiGjzifh oGif;ukefr
tajctaeudkjzpfay:apNyD; 4if;udk tcGifhromaomukefzvS,frItcsdK;[kac:onf

EdkifiHjcm;aiG&efyHkaiG
EdkifiHcsif;aiGay;ajcrIrsm;twGuf EdkifiHjcm;aiGudk toifh&½Sdatmif ,ckcwfwGif EdkifiHrs
t&efoifh udkifaqmifxm;Muonf/4if;wdkUudk EdkifiHjcm;aiG&efyHkaiG[kac:onf/

ukefpnfukefoG,frIpm&if;
ukefpnfrsm;ul;oef;a&mif;0,fjcif;onf jynfyaiGay;aiG,ll&Sif;wrf;vufusef\tpdwftydkif;wpfckjzp
ukefoG,frIpm&if;[kac:onf/

jrifEdkifaompm&if;
ukefpnfrsm;onf 0efaqmifrIrsm;uJhodkUr[kwfbJ jrifawGUrSwfom;Edkiffjcif;aMumifh jrifEd

jrifEdkifaomukefoG,frI
EdkifiHcsif;ukefpnful;oef;a&mif;0,frIudk jrifEdkifaomukefoG,frI[kac:onf/

jrifEdkifaomukefoG,frI½Sif;wrf;(ukeffoG,frI½Sif;wrf;)
ukefpnfydkUukefwefzdk;ESifh oGif;ukefwefzdk;jcm;em;csufudk jrifEdkifaomukefoG,frI½

ukefoG,frIydkaiG (ydkaiGjyukefoG,frI&Sif;wrf;)
ydkUukefwefzdk;onf oGif;ukefwefzdk;xufrsm;vQif ukefoG,frIydkaiG[kac:onf/

ukefoG,frIvdkaiG(vdkaiGjyukefoG,frI½Sif;wrf;)
ydkUukefweffzdk;u oGif;ukefwefzdk;xufavsmhenfaevQifukefoG,frIvdkaiG wpfenf;tm;jzi
&Sif;wrf;[kac:onf/

rjrifEdkifaomtr,frsm;
vTJajymif;ay;aiGrsm;wGif EdkifiHjcm;wdkif;jynfrsm;üvkyfudkifaeolrsm;xHrS jyefvnfydkU
ESifh twdk;ay;aiGrsm; yg0ifonfhtrsdK;tr,frsm;udk rjrifEdkifaomtr,frsm;[kac:onf/
rjrifEdkifaomtrnfqkdonfrSm 0efaqmifrIrsm;? vTJajymif;ay;aiGrsm; axmufyhhHaiGrsm;ES
EdkifiHjcm;aiG&½SdrIESifh ay;acsrIrsm;udkqdkvdkonf/

t&if;tESD;a&TUajymif;rIrsm;
t&if;tESD;a&TUajymif;rIrsm;rSm wdkif;jynf\umv&SnfESifhumvwdk t&if;tESD;rsm; pD;0ifr

jynfyaiGay;aiG,l&Sif;wrf;vufusef\omrefpm&if;
ukefpnfESifhrjrifEdkifaomtr,frsm;twGuf EkdifiHjcm;aiG&½SdrIESifh ay;acsrIrsm
jynfyaiGay;aiG,l½Sif;wrf;vufusef\omrefpm&if;[kac:onf/
jynfyaiGay;aiG,l&Sif;wrf;\aiGvHk;aiG&if;pm&if;
t&if;tESD;a&TUajymif;rIaMumifh jzpfay:vmonfh EdkifiHjcm;aiG&½SdrIESifh ay;acsrIrsm;y
aiG,l&Sif;wrf;\aiGvHk;aiG&if;pm&if;[kac:onf/

csdefudkufapaomtr,frsm;
umvwdkt&if;tESD;a&TUajymif;rIrsm;udk jynfyaiGay;aiG,l&Sif;wrf;vufusef\csdefukduf
[kac:onf/tb,fhaMumifhqdkdaomftjcm;aomtr,frsm;wGif EdkifiHjcm;aiG ydkaiGvdkaiGjzpfay:jcif;udk
ajymifrIrsm;jzifh nDrrQatmifjyKvkyfEdkifaomaMumifhjzpfonf/

aiGwefzdk;csjcif;
wdkif;jynfwpfjynf\aiGaMu;wpf,lepfESifh EdkifiHjcm;aiGrsm;vJvS,fEIef;ESdrfh
aiGwefzdk;csjcif;[kac:onf/

aiGwefzdk;jrSifhjcif;
wdkif;jynfwpfjynf\ aiGaMu;wpf,lepfESifh EdkifiHjcm;aiGrsm; vJvS,fEIef;wkd;jrSifhowfrSw
[kac:onf/

EdkifiHjcm;aiGvJvS,fEIef;ay:vpD
jynfyaiGay;aiG,l&Sif;wrf;vufusefudk jyKjyif&efEdkifiHjcm;aiGvJvS,fEIef;ajymif;vJ
aiGvJvS,fEIef;ay:vpD[kac:onf/

EIef;&SifEdkifiHjcm;aiGvJvS,fEIef;rsm;
0,fvdktm;ESifha&mif;vdktm;tajctaeajymif;vJjcif;ESifhtnD ajymif;vJ&efcGifhjyKxm;onfh Edki
tm; EIef;&SifEdkifiHjcm;aiGvJvS,fEIef;rsm;[kac:onf/

xl;cRefaom EdkifiHtwGuftm;xm;&aom ausmif;om;^ol rsm

pmrsufESm 17