SUFSFXKI
^XKGK SUFM^B BUNK]D@

IKJSDFA MKUD E
EF]FI
F]FI SI
SIKX]DB
KX]DB ENBKX

^ADPNUXD]KX DAMUKSUKX]K

MDX^X^A FING

AKJK ? M\D UD_BT SUKTFLF

  BNIKX ? W0K

  ASJ ? 53;4=8><33;>
 

BK]K SNALKA]KU 

Xnlkik
Xnlkik Suo
Suodd mka Xyu
Xyubu
burr pn
pnaui
auids
ds uhk
uhkpbk
pbka
a Bnp
Bnpkmk
kmk KII
KIIKG
KG X\
X\].
]. Ktks
Ktks
idjpkgka
idjpkgka rkgj
rkgjkt
kt mka gdmk
gdmkykgA
ykgAyk
yk pnau
pnauids
ids mkpk
mkpktt jnje
jnjeukt
ukt Srfp
Srfpfski
fski ^skgk

Srfmub Brnktd` ykdtu tnatkal Jnjeukt Ikjpdfa Mkrd Eftfi Enbks.

Mkikj
Mkikj jnj
jnjeuk
euktt prf
prfpfs
pfski
ki da
dadd pna
pnauid
uidss eka
ekaykb
ykb jna
jnamkp
mkpkt
kt eka
ekatuk
tuka
a mkr
mkrdd
 enreklkd pdgkb ekdb
ekdb ekatuka enrupk
enrupk jfrdi jkupua jktnrdi. Fing sneke dad pkmk
bnsnjpktka dad pnauids jnaluhkpbka ekaykb tnrdjk bksdg.

Srfpfski
Srfpfski dad jksd
jksdg
g eniu
eniuj
j snjp
snjpurak
urak bkrna
bkrnakk bntn
bntnrekt
rektkska
kska pnal
pnalntkgu
ntkguka
ka
 pnauids mkikj jnjeukt prfpfski. ^atub dtu pnauids skalkt jnalgkrkpbka
skrka mka brdtdb mkrd pnjekhk ykal sd`ktayk uatub bnsnjpurakka prfpfski dad.

Mnjdbd
Mnjdbdkai
kaikg
kg Srf
Srfpfs
pfski
ki da
dadd pna
pnauid
uidss euk
eukt,
t, snj
snjfl
flkk en
enrjk
rjka`k
a`kkt
kt ekl
ekldd bdt
bdtkk
snjuk tnrutkjk ekld pnauids.

Eflfr, Jnd 5353

dd
 

MK@]KU DXD

GKIKJ
GKIKJKA
KA O^M^I.
O^M^I...
.....
......
......
......
......
......
......
......
......
......
......
.....
.....
......
......
......
......
......
......
......
......
......
......
......
......
.......
......
.. d

BK]K SNALKA]K
SNALKA]KU... U.......
........
........
........
........
........
........
........
........
........
........
........
........
..........
.............
..............
............
..... dd
MK@]KU
MK@]KU DXD.......
DXD...........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
..........
.............
..............
...........
.... ddd

EKE
EKED SNAM
SNAMKG
KG^I
^I^K
^KA.
A...
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
.....
.....
.....
.....
....
.....
.....
.... ;
;.; Iktkr Enik
Enikbkal.
bkal.....
........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
.........
.......
.. ;
;.5 ]uou
]uouka..
ka......
........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
..........
.............
.........
.. ;

EKE DD SNJEKG
SNJEKGKXK
KXKA..
A.....
......
......
......
......
......
......
......
.....
.....
......
......
......
......
......
......
......
......
......
......
......
......
.......
.......
... 5
5.; Mns
Mnsbrd
brdpsd
psd Snr
Snrusk
uskgkk
gkka..
a.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
... 5
5.5 Pdsd,
Pdsd, J
Jdsd
dsd mka ]
]uou
uouka
ka Sn
Snru
ruskg
skgkka
kka .....
......
......
......
......
......
......
......
......
......
......
......
......
..... 5
5.8 Srfmu
Srfmub
b Tkal m
mdgk
dgksdi
sdibka
bka...
......
......
......
......
......
......
......
......
......
.......
.......
.......
.......
.......
.......
.......
......
.. 8
5.= Bfamdsd Skskr..........
Skskr......................
........................
.......................
.......................
.............................
................. 8
5.> Unahkak
Unahkak Snj
Snjksk
kskrka
rka...
......
......
......
.....
.....
......
......
......
......
......
......
......
......
......
......
......
.......
.......
.......
.......
... 8
5.0 @ksdi
@ksdidt
dtks
ks mka Sn
Snrki
rkiktk
ktka
a Srfm
Srfmubs
ubsd..
d.....
......
......
......
.....
.....
......
......
......
......
......
......
......
.......
...... =
5.< Bneut
Bneutugk
ugka
a Ekgka Ekb
Ekbu..
u.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
.......
.......
.... =
5.7 Bneut
Bneutugk
ugka
a ]nakl
]naklkk Bnr
Bnrok.
ok....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
.......
......
... >
5.4 Srf
Srfsns
sns Srf
Srfmub
mubsd.
sd....
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
.......
.......
.......
.......
.......
.......
...... >
5.;3
5.;3 Bkp
Bkpksd
ksdtks
tks Srfmu
Srfmubsd
bsd...
......
.....
.....
......
......
......
......
......
......
......
......
......
......
.......
.......
.......
.......
.......
.......
..... 0
5.;; Edky
Edkykk Srfm
Srfmubsd
ubsd ....
........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
.........
..... 0
5.;5
5.;5 Srfyn
Srfynbsd
bsd Ik
Ikek
ek Uul
Uuld..
d.....
.....
.....
......
......
......
......
......
......
......
......
......
......
.......
.......
.......
.......
.......
.......
..... 7

EKE DDD
DDD SNA^]^
SNA^]^S..S.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
.......
.......
.......
.......
.......
.......
......
.. 4
8.; Bnsdj
Bnsdjpuik
puika...
a.......
........
........
........
........
........
........
........
........
........
........
........
........
........
........
.........
............
.........
.. 4
8.5 Xkrka
Xkrka....
........
........
........
........
........
........
........
........
........
........
........
........
........
........
........
..........
.............
..............
..........
... 4

ddd
 

EKE D

SNAMKG^I^KA

;.;  Iktkr Enikbkal

Skmk zkjka ykal snrek jfmnra dad, ekaykb frkal ykal jnalgkedsbka
ukal gkayk uatub jnjenid prfmub-prfmub ktku kbsnsfrds sneklkd pninalbkp
bneutugka snbuamnr. Xnenakrayk skalkt ekaykb enamk ktku ekgbka idjekg md
snbdtkr bdtk ykal mkpkt mdjka`kktbka uatub jnjeukt enreklkd bnrkodaka ktku
 prfmub ykal brnktd`, dafvkt
dafvktd`
d` mka jnjdidbd adikd ouki nbfafjds. Xkikg sktuayk
kmkikg pnjka`kktka idjekg eftfi pikstdb uatub pnjeuktka prfmub ikjpdfa.

Snjka`kkt
Snjka`kktka
ka idje
idjekg
kg snekl
sneklkd
kd ekgk
ekgka
a utkj
utkjkk prfm
prfmub
ub dad snekl
sneklkd
kd enat
enatub 
ub 
mubua
mubualka
lka tnr
tnrgkm
gkmkp
kp pr
prflr
flrkj
kj mku
mkurr uik
uikal
al yka
ykal
l ek
ekayk
aykb
b mdlna
mdlnahkr
hkrbka
bka fin
fing
g
 pnjnrdatkg jkupua frlkadsksd-frlkadsksd
frlkadsksd-frlkadsksd jksykrkbkt. Xnikda dtu jnjka`kktka

idjekg mkp
idjekg mkpkt
kt jna
jnakje
kjekg
kg mka jna
jnalnj
lnjeka
ekalb
lbka
ka brn
brnktd
ktdvdt
vdtks
ks wdrku
wdrkuskg
skgkk mka
jnalurkal
jnalu rkaldd mkjp
mkjpkb
kb pnah
pnahnjkrk
njkrka
a idal
idalbual
bualka
ka ykal mdsn
mdsnekeb
ekebka
ka fing idje
idjekg
kg
tnrsneut. Xngdallk pnjka`kktka idjekg sneklkd ekgka mkskr pnjeuktka prfmub 
dad
dad jn
jnjd
jdid
idbd
bd ek
ekay
aykb
kb jk
jka`
a`kk
kktt ua
uatu
tub
b pnam
pnamdr
drdd jk
jkup
upua
ua ua
uatu
tub
b idal
idalbu
bual
alka
ka
snbdtkrayk.

;.5 ]uouka

¼  Jnahdptkbka uskgk ykal brnktd`, dafvktd` mka rkjkg idalbual

idalbualka
ka

¼  Jnalnjekalbka pftnasd
pftnasd bnrkodaka mkrd idjekg md mknrkg snbdtkr 

¼  Jnahdptkbka ikpkalka pnbnrokka ekld wkrlk snbdtkr 

¼  Jnalurkald mkjpkb pnahnjkrka idalbualk

idalbualka.
a.

;
 

EKE DD

SNJEKGKXKA

5.; Mnsbrdpsd Snruskgkka

k. Akjk Snruskgkka ? Edatkal Eftfi Sikstdb 

 e. Ifbksd Snruskgkka

Snruskgkka ? Oi.Skinmkal Af.5< U] 335/U\33
335/U\335
5
Skinmkal,Bnhkjktka
Skinmkal,Bnhkjktka Eflfr ]nalkg,Bftk Eflfr,Okwk Ekrkt ;0;55

5.5 Pdsd, Jdsd mka ]uouka Snruskgkka

k. Pdsd

¼ Jnalgksd
Jnalgksdibka
ibka p
prfmu
rfmub
b ykal u
uadb,
adb, hkatd
hkatdb
b mka en
enrbuk
rbukidtk
idtkss tdal
tdalld
ld

 e. Jdsd

¼  Jnaokmd sneukg uskgk bnrkodaka ykal prf`nsdfaki

¼  Jnalnjekalbka gueualka
gueualka bnrokskjk mnalka Damustrd ikda mka jksykrkbkt

5
 

h. ]uouka

¼  Jnalurkald Snahnjkrka Idalbualka

¼  Jnalurkald Snalkallurka md jksykrkbkt

¼  Jnahdptkbka uskgk ykal brnktd`, dafvktd` mka rkjkg idalbual
idalbualka
ka

¼  Jnalnjekalbka pftnasd bnrkodaka

bnrkodaka mkrd idjekg md mknrkg snbdtkr 

5.8 Srfmub Tkal Mdgksdibka

Srfmub ykal kbka mdeukt kmkikg Ikjpdfa mkrd eftfi pikstdb enbks.

5.= Bfamdsd Skskr

k. Ifbksd

Ifbksdd ykal mdpdidg jnrupkb

Ifbks jnrupkbka
ka tnjp
tnjpkt
kt ykal strktnld
strktnldss sngd
sngdallk
allk tdmkb sui
suidt
dt
jnanjubka tnjpkt dad. Xtrktnld tnrsneut jnrupkbka gki ykal skalkt pnatdal
uatub jnahkpkd tuouka mkrd sneukg uskgk ykal snmkal mdrdatds.

 e. Xnljnatksd Skskr 

Kmkpua pkskr ykal kbka jnaokmd tkrlnt uatub pnaoukika prfmub dad kmkikg
bkikalka pnikokr, jkgksdswk mka oulk jksykrkbkt ykal kmk mdsnbdtkr tnjpkt
uskgk .

5.> Unahkak Snjkskrka

k. Bfasnp Srfjfsd

Jnjeu
Jnjeukt
kt sne
sneukg
ukg md
mdspi
spiky
ky pr
prfmu
fmub
b mka jna
jnalka
lkamki
mkibka
bka da`
da`frj
frjkss
kssdd mkr
mkrdd
 pnikallka bn pnikallka snrtk jnaynmdkbka erfsur prfjfsd. Xnikda dtu oulk
jnalluakb
jnalluakbka
ka jnmd
jnmdkk jksk snpn
snpnrtd
rtd bfrk
bfrka,
a, jkok
jkokikg,
ikg, rkmd
rkmdf
f mka jnal
jnalluak
luakbka
bka
jnmdk sfsdki md datnrant. Bnjumdka jnaokida bnrokskjk mnalka pkrk pnaouki
idjekg uatub jnjnaugd bneutugka ekgka mkskr prfmub. dad

 e. Snantkpka Gkrl

Gkrlkk

8
 

Gkrlkk ykal mdtk

Gkrl mdtkwkrb
wkrbka
ka jnrup
jnrupkbka
kbka gkrl
gkrlkk ykal hubu
hubup
p tnro
tnrokalb
kalbku
ku mka
hubup jurkg snsukd mnalka bfamdsd nbfafjd jksykrkbkt md snbdtkr, juikd mkrd
Up. >3.
>3.333
333,3
,33
3 skj
skjpkd
pkd mna
mnalka
lka Up ;33
;33.33
.333,
3,33
33 sns
snsukd
ukd mna
mnalka
lka prf
prfmu
mub
b yka
ykal
l

mdpdidgayk. Oujikg prfmub ykal mdtkrlntbka uatub tnrouki kmkikg > eukg prfmub 
mdpdidgayk.
sntdkp gkrdayk.

5.0 @ksdidtks mka Snrkiktka Srfmubsd

Af Akjk Kikt Oujikg @ualsd

; Luatdal ; Jnjftfal snamfb pikstdb mka bnrtks
5 Huttnr ; Jnjftfal eftfi pikstdb  
8 Fenal ; Jnalnahkalbka jur / ekut
= ]njekbka Inj ; ^atub jnjekbkr inj / jniningbka inj
> ]nstpna ; Jnalntns kidrka idstrdb  
0 Bfrnb Kpd ; Jnalniupks pnjeualbus bkeni idstrdb  

5.< Bneutugka Ekgka Ekbu

F Akjk Ekgka Ekbu

; Eftfi Sikstdb  

5 Ikjpu

8 Bkeni Idstrdb  

= Luatdal/Bktnr  

> Xtnbnr  

0 Xk
Xkb
bikr
ikr F
Fa
aFF``
`` Enm
nmsd
sdmn
mn Xw
Xwddthg
thg

< Inj ]njekb  

=
 

7 Mumubka Ikjpu

5.7 Bneutugka ]naklk Bnrok

Mkikj uskgk dad, mdeutugbka = tnaklk bnrok ikbd ‘ ikbd, bkrnak ikbd ‘ ikbd inedg
 pkgkj tnatkal ninbtrfadb mka edkskayk ikbd ‘ ikbd jkjpu jnikbubka
 pnbnrokka ykal enrkt. ]naklk bnrok tnrsneut kbka mdekld jnaokmd enenrkpk
 ekldka, ykdtu ; frkal uatub pnrsdkpka ekgka mka pnjeuktka mnskda, 5 frkal
uatub
uatub jni
jnikbu
kbubka
bka prf
prfmub
mubsd,
sd, mk
mka
a ; frk
frkal
al uat
uatub
ub pna
pnaouk
oukika
ika mka pna
pnanrd
nrdjkk
jkka
a
 pnjenid.

5.4 Srfsns Srfmubsd

]kgkpka Onads kbtdvdtks & Kikt mka Jntfmn & Kikt

Srfmubsd Jntfmn Ekgka B8
Snjeuktka
Snjekgkaka Jnjenrsdgbka Kdr -
 eftfi pikstdb
pikstdb
Snjenatubka Sftfal ekldka Luat
Luatda
dal
l / hhut
uttn
tnrr Xk
Xkru
rual
al tkal
tkalka
ka
tnalkg eftfi mkrd bkda
ktks bn ekwkg mka
 ekldka tutup mka
uoual eftfi
Snrkbdtka Snjkskalka Inj tnjekb, Xkrual tkalka
 pnaykallk mka  eftfi pikstdb,
pikstdb, bkrnt
mumubka ikjpu bkeni,
snrtk luatdal/bktnr,
 pnjkskalka bkeni bfrnb mka
 pkmk eftfi fenal
@dadsgdal Snjkskalka ikjpu Ikjpu,bkeni, Xkrual tkalka
bnmkikj, pfik stnbnr,skbikr fa bkrnt
ikjpdfa mka f``,mka tnstpna
 pnalntnska okiur
okiur idstrdb 
idstrdb 

>
 

5.;3 Bkpksdtks Srfmubsd

Mkikj
Mkikj wkb
wkbtu
tu sng
sngkrd
krd eds
edskk jna
jnalgk
lgksd
sdibk
ibka
a prf
prfmu
mub
b tnr
tnrsne
sneut
ut sne
snekay
kaykb
kb >
ikjpu gdks mnalka enatub ikjpdfa ykal sdkp uatub mdouki. ^atub prfmubsdayk
jnanrkpbk
jnanrkpbka a > gkr
gkrdd bnr
bnrok
ok mki
mkikj
kj ; jd
jdal
allu,
lu, sngda
sngdallk
llk mki
mkikj
kj ; eu
euika
ika mkpkt
jnalgk
jnalgksdi
sdibka
bka ;33 eu eukg.
kg. Mkr
Mkrdd snl
snldd pnr
pnrjd
jdatk
atkka
ka kbk
kbka
a jkj
jkjpu
pu jna
jnakal
kalkad
kad
jkbsdjki snekaykb ;>3 eukg mkikj ; euika.

5.;; Edkyk Srfmubsd

k. Edkyk Kikt

Af . Kikt Gkrlk Oujikg Oujikg Gkrlk

; Luatdal Up 0.333 ; Up 0.333

5 Bktnr Up 5.333 ; Up 5.333

8 Fenal Sius Up ;>.333 ; Up ;>.333

= ]njekbka Inj Up =3.333 ; Up =3.333

> ]nstpna Idstrdb Up 7.333 ; Up 7.333

0 Bfrnb Kpd Up 5.333 ; Up 5.333

]ftki edkyk / 0 euika Up <8.333

]ftki edkyk / gkrd Up 0>3

 e. Edkyk Ekgka

Ekgka

0
 

Oujikg
Af. Ekgka Gkrlk Oujikg Gkrlk
; Mumubka Ikjpu Up ;
;5
5.333 > pkhb Up 03.333

5 Eftfi Sikstdb Up >33 > Up 5.>33

8 Ikjpu Up 8.333 > Up ;>.333
= Bkeni Idstrdb Up 5.333 ;3 j Up 53.333
> Xtnbnr Up 5.>33 > Up ;5.>33
0 Xkbikr Fa F``  Up 5.333 8 Up 0.333
< Inj Ekbkr Up 5.333 = Up 7.333
]ftki edkyk / gkrd Up ;5=.333

h. Edkyk ]ntkp

Af Dtnj Oujikg
; ]naklk Bnrok ( = x Up =33.333 ) Up ;.033.333
5 Idstrdb mka Kdr Up 533.333
8 Edkyk Ikda Up ;33.333
]ftki edkyk / euika Up ;.433.333
]ftki edkyk / gkrd Up 4>.333

m. ]ftki Edkyk

]ftki edkyk : edkyk kikt + edkyk ekgka + edkyk tntkp

  : Up 0>3 + Up ;5=.333 + Up 4>.333

  : Up 5;4.0>3

n. Gkrlk Sfbfb 

]ftki edkyk / Oujikg prfmubsd : Up 5;4.0>3 / >

  : Up =8.483

5.;5 Srfynbsd Ikek Uuld

<
 

Gkrlk Ouki : Up 0>.333

Ikek : Gkrlk ouki ‘ Gkrlk Sfbfb 

  : Up 0>.333 ‘ Up =8.333
  : Up 5;.3<3

Ikek / euika : Up 5;.3<3 x ;33

  : Up 5.;3<.333

EKE DDD

7
 

SNA^]^S

8.; Bnsdjpuika

Enrmkskrb
Enrmkskrbka
ka urkd
urkdka
ka md ktks mkpk
mkpktt mdsd
mdsdjpui
jpuibka
bka ekgwk mkikj jnjd
jnjdidg
idg
suktu
suktu usk
uskgk
gk pnr
pnriu
iu jna
jnalnt
lntkgu
kgudd tnr
tnrine
inedg
dg mkg
mkgui
uiu
u en
enrek
reklkd
lkd jkh
jkhkj
kj gki yk
ykal
al
 enrgueualka mnalka uskgk ykal mdmdrdbka. Xnpnrtd jnalntkgud pniukal uskgk,
ifbksd ykal strktnlds, pnjkskrka prfmub mka kspnb-kspnb ikda ykal enrbnakka
mnalka pnamdrdka uskgk, sngdallk uskgk ykal kbka mdokikabka mkpkt enrokika
mnalka ekdb. ^skgk ikjpdfa akaks dad jnrupkbka suktu uskgk sbkik bnhdi ykal
mkpkt jnje
jnjekatu
katu jnahd
jnahdptkbk
ptkbka
a ikpk
ikpkalka
alka uskgk ekru
ekru,, sngd
sngdallk
allk jnal
jnalurka
urkald
ld
 pnalkallurka.. ^skgk dad tdmkb jnjnriubka jfmki ykal hubup enskr, akjua
 pnalkallurka
jnjnriubka pnrnahkakka ykal jktkal.

8.5 Xkrka

k.  Mkikj jnamdrdbka uskgk snekdbayk mdpnrsdkpbka snlkik snsuktuayk mnalka

jktkal mka tnpkt sngdallk uskgk ykal mdokikabka mkpkt enrokika mnalka ekdb.

 e.  Mkikj enrwdrkuskgk mdpnriubka bnykbdaka, pnrhkyk mdrd, mka bnuintka.

h.  Xnfrkal wdrkuskgk gkrusikg snikiu brnktd` mka daf`ktd` snrtk snikiu jnaldbutd
trnam mka sninrk bfasujna klkr pnikallka tdmkb jumkg efska.

m.  Xnjkalkt wdrkuskgk gkrus snikiu tnrtkakj mkikj mdrd bdtk.

n.  Okalka jumkg jnaynrkg jnalgkmkpd enreklkd gkjektka mka jkskikg.

jkskikg .