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KHC@_B F@UBNB
HGCBA [B_H
M@NBYBSH
U 29225529 5:2
LP_P[BG F@U@_BYBSBG
U_DCH CHUNDMB
HHH 2525
O. @SHDNDIH
U`gy`obo k`c`rb f`pbnb bgtbrb nbig<
2523).
K. UBSDJH[HDNDIH
Bcbgyb k`c`rb f`pbnb cbpbt m`gy`obofbg f`rusbfbg
struftur, misbngyb f`rusbfbg pbcb pbr`gfim dtbf, f`rusbfbg
p`mounua cbrba,
p`rcbrbabg, `c`mb cbg ibgiiubg oidfimib dtbf s`p`rti
p`gurugbg bc`gdsis tripdspbt , p`ruobabg p`rm`boinitbs vbsfun`r.
Ubtdjisidndii k`c`rb f`pbnb cbpbt t`robii btbs cub prds`s ybitu k`c`rb
f`pbnb prim`r cbg k`c`rb f`pbnb s`fugc`r, k`c`rb f`pbnb prim`r
m`rupbfbg subtu prds`s
oidm`fbgif ybgi t`rjbci s`kbrb nbgisugi sbbt f`pbnb t`ro`gtur cbg cbpbt
m`mo`ri cbmpbf f`rusbfbg jbrigibg dtbf. Ubcb k`c`rb f`pbnb s`fugc`r
t`rjbci bfiobt cbri k`c`rb f`pbnb prim`r, misbngyb bfiobt cbri aipdfs`mib,
isf`mib cbg p`rcbrbabg.
2. K`c`rb Urim`r
F`rusbfbg bfiobt nbgisugi trbumb, bgtbrb nbig jrbftur
tunbgi t`gifdrbf, rdo`f p`mounua cbrba (a`mbtdm), f`rusbfbg
jbrigibg dtbf (t`rmbsuf rdo`fgyb curbmbt`r, nbs`rbsi, fdgtusid).
2. K`c`rb [`fugc`r
F`rusbfbg nbgjutbg dn`a fbr`gb k`c`rb prim`r ybgi bcb o`rnbgjut m`nbmpbui
obtbs fdmp`gsbsi rubgi t`gifdrbf.
Aufum Mdgrd` F`nni` m`gibtbfbg obawb rubgi t`gifdrbf t`rtutup cbg vdnum`gyb
t`tbp. Zdnum` cip`gibruai dn`a tiib fdmpbrt`m`g ybitu cbrba, niqudr, cbg pbr`gfim
dtbf. F`mbmpubg fdmp`gsbsi ybgi t`rnbmpbui bfbg m`gibfiobtfbg f`gbifbg
SHF ybgi prdir`sij cbg t`rjbci p`gurugbg S`fbgbg U`rjusi [`r`orbn (KUU) ybgi
cbpbt jbtbn
pbcb tigifbt s`nun`r.
K`c`rb [`fugc`r cbg S`fbgbg U`rjusi < KUU = MBU - HKU
KUU < K`r`orbn U`rjusidg Ur`ssur` MBU < M`bg Brt`ribn Ur`ssur`
HKU < Hgtrb Krbgibn Ur`ssur`
U`gurugbg KUU furbgi cbri 95 mmAi m`gy`obofbg isf`mib
dtbf. Hsf`mib dtbf m`gibfiobtfbg `c`mb sitdtdfsif ‛ f`rusbfbg s`nun`r
ybgi mbfig pbrba (irr`v`rsio`n). Cip`ro`rbt dn`a f`nbigbg `fstrbfrbgibn
Kic`rb f`pbnb
Fdgtusid k`r`ori
F`rusbfbg [`n dtbf
tbabgbg vbsfun`r
Bnirbg cbrba f`dtbf
[ist`mif & SC
F`ticbf`j`ftijbg
p`rjusi jbrigibg d`c`mb pbru
k`r`orbn
U`gumpufbg
s`kr`t
F`ticbf`j`ftij
o`rsiabg [umo`r< Uurgbmb (2523)
jbnbg gbpbs
C. MBGHJ@[SB[H FNHGH[
M`gurut Uurgbmb (2523) mbgij`stbsi fnigis kic`rb f`pbnb o`rbt m`niputi <
2. Bmg`sib ticbf cbpbt m`giigibt p`ristiwb s`sbbt s`o`num cbg s`sucba
1. Ibgiiubg p`giniabtbg.
8. U`ruobabg tbgcb vitbn.
@. FDMUNHFB[H
_dsjici (2559), f`mugcurbg pbcb fdgcisi fni`g cibfiobtfbg cbri p`rnubsbg
a`mbtdmb igtrbfrbgibn `c`mb s`r`orbn prdir`sij cbg a`rgibsi dtbf, fdmpnifbsi
cbri k`c`rb f`pbnb bcbnba<
2. @c`mb punmdgbn
Fdmpnifbsi ybgi s`rius bcbnba t`rjbcigyb `c`mb pbru, `tidndii mugifig
m`gjbci 0<
2) Jrbftur nigi`r
Jrbftur nigi`r m`rupbfbg jrbftur c`gibg o`gtuf ibris
tugiibn btbu st`nnbtb pbcb tunbgi t`gifdrbf ybgi
3) Jrbftur impr`si
Jrbftur impr`si tunbgi f`pbnb t`rjbci bfiobt o`gturbg
c`gibg t`gbib o`sbr ybgi nbgisugi m`gi`gbi tunbgi
f`pbnb cbg pbcb br`b ybgi f`kbn. Jrbftur impr`si pbcb
tunbgi f`pbnb cbpbt m`gy`obofbg p`g`fbgbg btbu
nbs`rbsi pbcb cur`mbt`r cbg jbrigibg dtbf, jrbftur
impr`si cibgiibp o`rmbfgb t`rjbci, jifb tbounb `fst`rgb
s`im`g ybgi impr`si mbsuf ciobwba tbounb igt`rgb
s`im`g tunbgi ybgi s`abt.
2) Mugtba
;) Sbgcb f`mugifigbg jrbftur krbgium (tbgcb Obttn`,
mbtb rboug, a`mdtimpbgum, dtdr`b btbu rigdr`b kbirbg
s`r`ord spigbn)
3) F`jbgi
k. K`c`rb f`pbnb o`rbt c`gibg ginbi IK[ sbmb btbu furbgi cbri 1.
2) U`gurugbg f`sbcbrbg sbkbrb prdir`sij
2) Sbgcb g`drdndiis jdfbn
;) K`c`rb f`pbnb p`g`trbsi btbu t`rbob jrbftur c`pr`si
ibs cbrba.
2. KS-[kbg (c`gibg btbu tbgpb fdgtrbs< m`giic`gtijifbsi nubsgyb n`si,
p`rcbrbabg, c`t`rmigbg v`gtrifun`r, cbg p`ruobabg jbrigibg dtbf.
;. M_H < ciiugbfbg sbmb s`p`rti KS-[kbg c`gibg btbu tbgpb
fdgtrbs rbcidbftij.
3. K`r`orbn Bgiidirbpay< m`gugjuffbg bgdmbni sirfunbsi k`r`orbn, s`p`rti
p`ruobabg jbrigibg dtbf s`fugc`r m`gjbci uc`mb, p`rcbrbabg cbg
trbumb.
0. Q-_by < m`gc`t`fsi p`ruobabg struftur tunbgi (jrbftur), p`ruobabg
A. U@GBSBNBF[BGBBG
2. F`p`rbwbtbg <
b. M`ginbi jbnbg gbjbs < o`rsiafbg jbnbg gbjbs cbri c`oris
cbg mugtbabg, n`pbsfbg iiii pbnsu, p`rtbabgfbg tunbgi s`rvifbn
s`ibris c`gibg obcbg c`gibg m`mbsbgi kdnnbr k`rvifbn,
pbsbgi iu`c`n/mbyd oinb cbpbt citdn`rir. Lifb k`c`rb drdjbsibn
m`giibgiiu
jbnbg gbjbs,mbfb pbsi`g abrus ciigtuobsi.
o. M`ginbi p`rgbjbsbg < t`gtufbg bpbfba pbsi`g o`rgbjbs
spdgtbg/ticbf. Lifb ticbf o`ri D2 m`nbnui mbsf`r D2. Lifb
pbsi`g
o`rbt <- Ubsbgi igjus c`gibg nbrutbg gdrmbn sbnig ( Gbkn 5,8%
) btbu _N kbirbgisdtdgis n`oia `j`ftij m`giibgti
vdnum`
igtrbvbsfunbr cbripbcb kbirbgaipdtdgis cbg nbrutbg igi
tcf m`gbmoba `c`mb k`r`ori- Nbfufbg
p`m`rifsbbg < At, p`rifsb cbrba p`rij`r n`gifbp, trdmodsit, fimib
cbrba. Nbfufbg KS skbg. Ubsi`g c`gibg KF_, KF[, KFO abrus
ci`vbnubsi bcbgyb <
- A`mbtdmb `picurbn.
- Cbrba cbnbm suo brbkagdic cbg igtrbv`gtrif`n.
- Fdgtusid cbg p`rcbrbabg jbrigibg dtbf.
- @c`mb k`r`ori.
- U`ri`s`rbg ibris t`giba.
- Jrbftur frbgium.
- Ubcb pbsi`g ybgi fdmb ( sfdr IK[ >1) btbu pbsi`g c`gibg
f`mbtibggyb.
j. U`m`rifsbbg jisif
2) F`bcbbg umum<
Ubcb f`bcbbg k`c`rb dtbf umumgyb m`gibnbmi
p`gurugbg f`sbcrbg ( k`c`rb dtbf rigibg IK[ 2;-20, k`c`rb
dtbf s`cbgi IK[ 8-22, k`c`rb dtbf o`rbt IK[ >1 ) cbg
t`rjbci p`ruobabg
pbcb tbgcb-tbgcb vitbn.
2) O2 (Or`btaigi)
[ist`m p`rgbjbsbg o`ribgtugi pbcb irbcbsi cbri p`ruobabg
0) O3 ( Onbcc`r )
Fbji f`bcbbg urig m`niputi wbrbg, jumnba, cbg fbrbft`ristif.
U`gurugbg jumnba urig` cbg p`gigifbtbg r`t`gsi urig` cbpbt
t`rjbci bfiobt m`guruggyb p`rjusi iigjbn. [`t`nba
k`c`rb f`pbnb, fni`g mugifig m`gibnbmi igfdgtig`gsib urigw
fbr`gb fdgjusi, f`ticbfmbmpubg m`gifdmugifbsifbg
f`outuabg, cbg f`ticbfmbmpubg ugtuf m`giiugbfbg
urigbn fbr`gb f`rusbfbg fdgtrdn mdtdrif cbg pdsturbn.
:) O0 ( Odw`n )
Cicbpbtfbg bcbgyb f`nuabg f`sunitbg m`g`nbg, gbjsu mbfbg
m`gurug, mubn, mugtba pbcb jbs` bfut. Mubn sbmpbi mugtba
ciauougifbg c`gibg bcbgyb p`gigifbtbg prdcufsi
bsbm
;. __ cbnbm obtbs
gdrmbn
3. Hmpn`m`gtbsi
M`nbfsbgbfbg tigcbfbg s`subi r`gkbgb tigcbfbg ybgi t`nba
cisusug.
0. @vbnubsi
M`gi`vbnubsi pbsi`g s`tibp s`t`nba tigcbfbg cbg `vbnubsi s`t`nba ;x23 jbm
bpbfba mbsbnba t`rbtbsi, o`num t`rbtbsi btbu t`rbtbsi s`obiibg
s`subi tujubg ybgi t`nba cisusug.
CBJSB_ UP[SBFB
Cbvic Sbgcibg. (2522). [igdpsis Hnmu O`cba [brbj. Lbfbrtb < KZ [biugi [`td.
Uurgbmb, @nfbgb. (2523). Fbryb Sunis Hnmiba „Bsuabg F`p`rbwbtbg pbcb Fni`g
c`gibg Kic`rb F`pbnb cbg Srbumb Dtbf”. [`mbrbgi <
Pgiv`rsitbs Muabmmbciyba [`mbrbgi. Cibfs`s tbgiibn 3 Mbr`t
2525 (attps<// attp<//ciiinio.ugimus.bk.ic).
Sdoigi, A.I. (2522). [igdpsis Hnmu O`cba [brbj C`pbrt`m`g O`cba [brbj JFPH-
_[KM. Lbfbrtb < [biugi [`td.