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L. KHBDADUD
E`r`al vdrus lkloln vdrus ]AL mhrujurla <=9-<29 ac. Ylkl clausdl mdlslayl
chayhmlmjla phayljdt slourla phralplsla, cuold bou mdlsl ndaffl phayljdt shrdus.
M. YL[@FHAHUDU
E. YL[@BDUD@O@FD E@RDK <4 / V@E E@RDK <4
Dabhjsd
Yhrumlnla rhsp`a tumun
Yhrlklafla /Dabolclsd
Lasdhtls
ljucuolsd shjrht
;. Mhrlt 7 Yahuc`adl kdshrtld ]] 159 x/chadt, kdstrhs alpls mhrlt, Up@= ?45%
ltlu Yl@=/Bd@= ?599
H. YHATHML]LA
RD]XU Yhayhmlrla
Rdrus
B. CLADBHU[LUD JODADU
• [lakl kla fhglol cuaeuo shtholn clsl dajumlsd shjdtlr 8,= nlrd.
• Yhrd`kh `asht fhglol ndaffl thrglkd jhcltdla mhrjdslr 2 ― ;< nlrd khafla chkdla <;
nlrd. Yhrd`kh dad slaflt mhrflatuaf plkl sdsthc dcua plsdha.
kdspahl, odcb`phadl.
F. KDLFA@UDU JHYH]LVL[LA
<. Kdlfa`sds Jhphrlwltla E`vdk <4 khafla fhglol ]dafla ― Uhklaf
- Mhrsdnla Glola Albls tdklj hbhjtdb m.k ndphrshjrhsd glola albls, pr`shs dabhjsd
- Flaffula phrtujlrla fls m.k phrumlnla chcmrlah lovh`ous jlpdohr
- Lasdhtls m.k jrdsds sdtulsd`alo, laelcla thrnlklp jhcltdla
=. Kdlfa`sds Jhphrlwltla E`vdk <4 khafla fhglol Mhrlt kla Jrdtds
- Flaffula vhatdolsd sp`atla m.k flaffula chtlm`odsch, jhohclnla ltlu jhohtdnla
`t`t phralblsla
- ]dsdj` Uy`j k/k ndp`jsdl, shpsds, sdakr`c rhsp`as dabolclsd sdsthcdj
- Flaffula sdrjuolsd sp`atla m.k phauruala buafsd vhatrdjho
LOF@]D[CL YHAHFLJLA KDLFA@UDU JHYH]LVL[LA
YLKL
YLUDHA E@RDK-<4
UHULJ A LYLU Rlodklsd k lrl tl cmlnla
L Uhjrht 0 Tl Mhrsdnla Glola Albls [dklj Hbhjtdb mltuj tdklj
hbhjtdb M ]`ajnd 0 Tl Flaffula
Yhrtujlrla fls pE@=, pE@=,
pN lma`rclo
E Ndp`thasd Tl ]dsdj` U y`j ndp`jshcdl, n
0
dp`jsdl, Uhpsds, UD]U
N. ]HAELAL JHYH]LVL[LA
<. CJ 7 Mhrsdnla glola Albls tdklj Hbhjtdb
A@E 7 Klolc =; glc, mhrsdnla glola albls chadafjlt khafla jrdthrdl 7 mltuj
hbhjtdb chadafjlt, sputuc chaurua, wnhhzdaf chaurua
ADE 7
l. C`adt`r p`ol alpls (brhjuhasd, jhklolcla, uslnl alpls) uatuj
chafdkhatdbdjlsd thrglkdayl ndp`jsdl choloud tlakl phadafjltla brhjuhasd,
jhklolcla kla uslnl alpls.
m. C`adt`r shjrht (gucoln, wlral, mlu, j`asdsthasd). [lakl dabhjsd mhrupl
sherht tlcplj jhrun kla mhrmlu. Uhjrht jhatlo klplt chadafjltjla
ndp`jshcdl kla klplt chalakljla khndkrlsd.
e. C`adt`r jhclcpula mltuj hbhjtdb uatuj chadold jhclcpula
chafhoulrjla sherht kla chcphrtlnlajla glola alpls thtlp pltha.
k. Y`sdsdjla shcd-B`wohr/B`wohr uatuj chadafjltjla hjsjursd kdlbrlfcl
kla hjsplasd plru.
h. Mhrdjla cdauc nlaflt uatuj chcmhrdjla hbhj hjsphjt`rlsd plkl glola alpls.
b. Oljujla phafndslpla ohakdr jurlaf klrd <8 khtdj uatuj chafhoulrjla shjrht gdjl
mltuj tdklj hbhjtdb.
f. Lagurjla lsupla eldrla =999 co/nlrd gdjl tdklj j`atrldakdjlsd,
uatuj chadafjltjla ljtdvdtls sdodl chafhoulrjla shjrht kla j`akdsd
khndkrlsd klplt chadafjltjla vdsj`sdtls sherht.
ADE 7
l. C`adt`r muayd alpls uatuj chadold lklayl wnhhzdaf ljdmlt dabolclsd kla
phayhcpdtla glola alpls, kla/ltlu r`ajnd mlsln ljdmlt lklayl phaucpujla
eldrla kd dathrstdsdlo ltlu lovh`ous plru.
m. C`adt`r jhehpltla lodrla `jsdfha uatuj chclstdjla jhthpltla k`sds phcmhrdla
`jsdfha.
e. C`adt`r dathfrdtls cuj`sl ndkuaf ljdmlt phclslafla `jsdfha
uatuj chafdkhatdbdjlsd thrglkdayl drdtlsd cuj`sl ljdmlt lodrla `jsdfha.
k. C`adt`r hbhjtdbdtls thrlpd `jsdfha (cds. `jsdchtrd, LFK) jlrhal Up@= ↕, Y@=
↕ & YE@= ↜ klplt thrglkd ljdmlt phadafjltla shjrhsd plru kla jhohtdnla rhspdrlsd.
h. C`adt`r r`atfha klkl uatuj chodnlt lklayl phadafjltla khasdtls plkl lrhl
plru ylaf chauagujjla thrglkdayl pahuc`adl.
b. Mhrsdnjla shjrht plkl cuout, ndkuaf kla trljhl, gdjl phrou uatuj chafndolafjla
`mstrujsd plkl glola alpls kla chadafjltjla vhatdolsd.
f. Mhrdjla `jsdfha uatuj chcphrtlnlajla `jsdfhalsd lkhjult. Kdcuold 8 O/chadt
khafla tlrfht Up@= ≨49% plkl plsdha tdklj nlcdo & ≨4=-48% plkl
plsdha nlcdo.
n. Fualjla phrlafjlt `jsdfha ylaf shsuld shphrtd ndfn bo`w alslo elauool
(NBAE) ltlu a`adavlsdvh chenladelo vhatdoltd`a (ADR) plkl plsdha
L]KU ltlu hbusd
plru ouls.
d. Gholsjla tugula kla pr`shkur phcmhrdla `jsdfha uatuj
chadafjltjla jhthrodmltla kla jhj``phrltdbla plsdha thrnlklp thrlpd `jsdfha.
g. J`olm`rlsd phahatula k`sds `jsdfha uatuj chcphrghols phcmhrdla thrlpd `jsdfha
shsuld j`akdsd kla jhmutunla plsdha.
Jhthrlafla 7 Gdjl NABE tdklj thrshkdl, cljl plsdha olafsuaf kddatumlsd kla
chaklpltjla ADR
NBAE (Ndfn Bo`w Alslo Elauo)
• NABE chcmhrdjla `jsdfha khafla thjlala hjspdrlsd ljndr p`sdtdb ylaf
tholn kdohcmlpjla kla kdnlafltjla shmhouc choloud als`blrdaf shndaffl
klplt chauruajla jhrgl chtlm`odsch
• NBAE klplt chauruajla jhmutunla datumlsd kla chcphrmldjd j`akdsd jodads plkl
plsdha flflo alpls ljut.
• Gdjl dakhjs ]@^ ?5.>8 chalakljla rdsdj` tdaffd uatuj jhmutunla datumlsd.
phcmhrsdnla.
;. CJ 7 Lasdhtls
A@E 7 Klolc =; glc, tdafjlt lasdhtls chaurua khafla jrdthrdl 7 phrlslla
mdafuaf chaurua, phrlslla jultdr chaurua, thflaf chaurua, fhodsln
chaurua
ADE 7
l. C`adt`r tlakl-tlakl lasdhtls (vhrmlo kla a`avhrmlo). E`vdk klplt
mhrjhcmlaf chaglkd j`akdsd chaflaelc gdwl ylaf chafljdmltjla
jhehclsla kla
mhrlt mlkla
ADE 7
l. Dkhatdbdjlsd bljt`r ylaf chadcmuojla culo/ cuatln. ]lsd`alo 7Ydodnla
dathrvhasd thrflatuaf plkl phayhmlm clsloln
m. Mhrdjla wlkln thrtutup uatuj sputuc kla mulaf shshrdaf cuafjda, mlatu
jhmhrsdnla cuout. ]lsd`alo 7Chafndolafjla mlnlyl, rlsl, mlu,klrd odafjuafla
b. Hvloulsd stltus autrdsd ucuc, ujur mhrlt mlkla klslr. ]lsd`alo 7Lklayl
j`akdsd jr`ads klplt chadcmuojla cloautrdsd, rhaklnayl tlnlala thrnlklp
dabhjsd, ltlu
olcmltayl rhsp`athrnlklp thrlpd
2. CJ 7 Ndphrthrcdl
A@E 7 phadafjltla sunu tumun klolc jdslrla a`rclo
ADE 7
l. Choljujla clalghcha odafjuafla
m. Choljujla clalghcha Eldrla
6. CJ 7 Dat`ohrlasd Ljtdbdtls
A@E 7 Yhadafjltla t`ohrlasd thrnlklp ljtdbdtls.
ADE 7
l. Hvljulsd rhsp`a plsdha thrnlklp ljtdvdtls. ]lsd`alo 7Chahtlpjla
jhclcpula/ jhmutunla plsdha kla chcuklnjla pdodnla dathrvhasd
m. Mhrdjla odafjuafla ylaf thalaf kla mltlsd phafuaguaf sholcl blsh ljut.
ADE 7
h. Dkhatdbdjlsd lklayl jhoholnla `t`t mlatu alpls jlrhal jhoholnla `t`t mlatu
alpls klplt chauruajla jhclcpula mltuj hbhjtdb kla pr`thjsd glola alpls
`t`t
mlatu, muayd alpls tlcmlnla, slturlsd `jsdfha) uatuj chadold stltus `jsdfhalsd
f. C`adt`r lklayl lrdtcdl jlrhal lrdtcdl klplt thrglkd ljdmlt ndp`jshcdl,
phohplsla jlthj`olcda, kla lsdk`sds.
g. Mhrdjla p`sdsd pr`alsd (thafjurlp) plkl plsdha slklr khafla flaffula plru kdbus
mdolthrlo uatuj chaf`ptdclojla phrbusd plkl lathrd`r plru ylaf mdlslayl
4. CJ 7 ]dsdj` Uy`j
A@E 7 Klolc > glc tdafjlt sy`j chaurua khafla jrdthrdl 7 `utput urdah 1
9,8 cO/jf/glc, ljrlo nlaflt, puelt chaurua, [KU 1 49 ccNf, CLY
1 28 ccNf, ERY = -<= ccNf (+5 gdjl thrplslaf vhatdolsd thjlala p`sdtdb)
ADE 7
l. C`adt`r stltus jlrkd`puoc`alo (brhjuhasd kla jhjultla alkd, brhjuhasd
alpls, [K, CLY) uatuj chafdkhatdbdjlsd phauruala v`ouch sdsthcdj
m. C`adt`r stltus `jsdfhalsd (`jsdchtrd alkd, LFK) uatuj chakhthjsd phrumlnla
g. J`olm`rlsd phcmhrdla latdmd`tdj klolc wljtu < glc gdjl shpsds kdeurdfld dabhjsd
mljthrd
ADE 7
l. Lclajla odafjuafla (plslaf LYK ohafjlp kla mltlsd phrs`ado rhsusdtlsd)
m. Ylaffdo mlatula gdjl plsdha tdklj slklr kla ljtdbjla e`kh mouh
e. Ylstdjla alkd tdklj thrlml kla alpls tdklj lkl
k. Oljujla rhsusdtlsd glatuaf plru, gdjl phrou
h. Ylstdjla glola alpls thrmujl kla mhrdjla mlatula alpls, gdjl phrou
b. Ylslaf c`adt`r glatuaf
Yr`fa`sds
VN@ chrhj`chaklsdjla plsdha klplt kdpuolafjla jhtdjl jodads sukln chcmldj kla
thrklplt nlsdo ths vdr`o`fy ylaf ahfltdb kul jlod mhrturut-turut. Jhkul ths
dad cdadclo khafla dathrvlo =; glc.
Uucmhr7 V`rok Nhlotn @rfladzltd`a (=9=9). Eodadelo clalfhchat `b shvhrh
leuth rhspdrlt`ry dabhetd`a wnha a`vho e`r`alvdrus (aE`R) dabhetd`a ds susphethk.
Fhahvl7 V`rok Nhlotn @rfladzltd`a.
Ylkl j`akdsd jrdtds, plsdha klplt chaflolcd nhatd glatuaf shndaffl MNK.
J`tlj-j`tlj mlru ylaf sphsdbdj uatuj E@RDK-<4 kdmhrd wlral juadaf, kla plakula
ylaf sphsdbdj uatuj E@RDK-<4 kdehtlj thmlo kla kdflrds mlwln.
KLB[L] YXU[LJL
Murnla, H., Uuslat`, L. K., Alsutd`a, U. L., ht lo (=9=9). Yr`t`j`o [ltloljslal E`vdk-<4.
Gljlrtl7YKYD, YH]JD, YLYKD, YH]KL[DA, DKLD.
Nla T, Tlaf N. (=9=9). [nh trlascdssd`a lak kdlfa`sds `b =9<4 a`vho e`r`alvdrus dabhetd`a
kdshlsh (E@RDK-<4)7 L Endahsh phrsphetdvh. G Chk Rdr`o.
YH]JD (=9=9). Yhk`cla MNK kla MNGO plkl E@RDK-<4.
nttp7//www.dalnhlrt.`rf/ahwsPlakPhvhats/ahws/=9=9/;/<5/phk`claPmnkPklaPmngo
PplklPe`vdkP<4.
Uusdo` L, ]uchkh EC, Ydt`y` EV, ht lo (=9=9). E`r`alvdrus Kdshlsh =9<47
[daglula Odthrltur