@[FND@YN N DC[CW@R@Q@O JCAND@F GCA@M

YNYQCJ OCSWLFLBN
F@[LW@O [COA@MSFS@O YQWLDC NOH@WD ACOB@O [COCW@[@O

@[FND@YN QCLWN LWCJ AN WYS[ AW. J. AE@JNF [@A@OB

Ansusuo Lfcm5

FNFNY YNF@G@O 7;70907;07

Alsco [cjgnjgnob5
Os. Mlfnocs Gcrtn, J.Dcp, Yp.Dcp. JG

Alsco pcjgnjgnob `d`acjnd 

Os. Acvn` [ Fcobblbcon, J.Dcp,. Yp. Dcp.JG

[WLBW@J YQSAN J@BNYQCW NFJS DC[CW@R@Q@O

H@DSFQ@Y DC[CW@R@Q@O

SONXCWYNQ@Y @OA@F@Y

7;7;

n
 

nn
 

D@Q@ [COB@OQ@W 

[uen syudur d`jn ui`pd`o dcp`a` @ff`m YRQ y`ob tcf`m jcjgcrnd`o r`mj`t, mna`y`m scrt`
dcjua`m`o
dcjua`m`o y`ob gcrfnjp`m,
gcrfnjp`m, scmnobb`
scmnobb` d`jn a`p`t jcoycfcs`nd`o
jcoycfcs`nd`o j`d`f`m
j`d`f`m Dcpcr`w`t`o
Dcpcr`w`t`o
Jcand`f
Jcand`f Gca`m F`oeut N 5 ‖F`plr`o
‖F`plr`o [coa`mufu`o
[coa`mufu`o Ytrldc
Ytrldc Noh`rd Acob`o [cocr`p`o @pfnd`sn
@pfnd`sn
Qclrn
Qclrn Lrcj An Wsup Ar. J. Ae`jnf
Ae`jnf [`a`ob
[`a`ob ‚. Y`f`w`
Y`f`w`tt Dcp`a`
Dcp`a` W`mj`t
W`mj`t`o
`o fnf„`f`jn
fnf„`f`jno,
o,
W`sufuff`m
W`sufuff`m Y@R y`ob tcf`m jcjg`w`
jcjg`w` dnt` jcoueu `f`j y`ob pcoum pcobct`m
pcobct`mu`o.
u`o. Ycjlb`
W`mj`t scf`fu tcriur`m gu`t gcfn`u, dcfu`rb` a`o scfurum pcobndutoy`.
Qcrnj` D`snm y`ob scgcs`r-gcs`roy` d`jn ui`pd`o dcp`a` G`p`d Os. Mlfnocs Gcrtn,
J.Dcp,Yp.Dcp. JG. scg`b`n pcjgnjgnob f`p`ob`o. Qcrnj`dsnm dcp`a` scju` pnm`d y`ob
tcrfng`t a`f`j pcjgu`t`o j`d`f`m non.
D`jn jcoy`a`rn g`mw` j`d`f`m non j`snm jcjnfndn dcdur`ob`o. Sotud ntu d`jn
jcjgutumd
jcjgutumd`o
`o drntnd`o
drntnd`o a`o s`r`o y`ob jcjg`obuo
jcjg`obuo acjn pcoycjpuro``o
pcoycjpuro``o j`d`f`m d`jn
dcacp`ooy`. M`r`p`o d`jn scjlb` j`d`f`m non gcrj`oh``t g`bn dnt` scju`. @t`s scju`
 pcrm`tn`o pcjg`i`, d`jn ui`pd`o tcrnj`d`snm.

[`a`ob, Ycptcjgcr 7;70

 

[coufns

9
 

F@[LW@O [COA@MSFS@O

0.0 F`t`r
F`t`r Gcf`d`o
Gcf`d`ob
b

Ytrldc `a`f`m noh`rd rcbnlo`f dlrtnd`f, sugdlrtnd`f `t`u puo noh`rd rcbnlo`f an g`t`ob lt`d 
y`ob
y`ob tcre`an
tcre`an d`rco`
d`rco` d`w`s`o
d`w`s`o pcra`r
pcra`r`m`
`m`o
o `t`u pcoyuj
pcoyujg`t
g`t`o
`o su`tu
su`tu `rtcrn
`rtcrn scmnobb
scmnobb`` e`t
e`t`m
`m
ldsnbco tna`d a`p`t ans`jp`nd`o dcg`bn`o lt`d tcrtcotu. Ytrldc jcrup`d`o pcoycg`g ut`j`
dci`i`t`o p`a` lr`ob acw`s`. Cjp`t eut` lr`ob @jcrnd` jcob`f`jn achnsnt ocurlflbn `dng`t
strldc4 au` pcrtnb` a`rn achnsnt non gcrsnh`t sca`ob s`jp`n p`r`m. Dcjuobdno`o jconobb`f
`dng`t strldc nonsn`f `a`f`m 9;% s`jp`n 93% a`o dcjuobdno`o dci`i`t`o j`ylr p`a` lr`ob
y`ob scf`j`t `a`f`m 93% s`jp`n 1;%. Ycdnt`r scpcrtnb` a`rn scju` p`snco y`ob scf`j`t a`rn
strldc `d`o jcob`f`jn strldc uf`ob`o p`a` t`muo pcrt`j`.

Yci`r` ujuj strldc a`p`t ang`bn jcoe`an 7. [crt`j` strldc nsdcjnd y`ntu strldc y`ob
anscg`gd`o lfcm pcoyujg`t`o p`a` pcjgufum a`r`m anlt`d. Dcau` strldc mcjlr`bnd y`ntu
strldc y`ob anscg`gd`o lfcm pci`moy` pcjgufum a`r`m an lt`d. H`dtlr-h`dtlr rcsndl strldc
`ot`r` f`no ujur, mnpcrtcosn, an`gctcs jcffntus, `tcrlsdfcrlsns, pcoy`dnt e`otuob, jcrldld a`o
lg`t `otn m`jnf.
Jcfn
Jcfnm`
m`tt hcolj
hcoljco
co`` an `t`s,
`t`s, st
strl
rldc
dc jcru
jcrup`
p`d`
d`o
o pc
pcoy
oy`d
`dnt
nt y`
y`ob
ob jcoe
jcoe`a
`ann jljl
jljld
d g`
g`bn
bn
j`ousn`. Ycf`no ntu, strldc jcoycr`ob acob`o tng`-tng`. Lr`ob y`ob jcoacrnt` strldc scrnob
tn
tna`
a`d
d jcoy
jcoy`a
`a`rn
`rn g`
g`mw
mw`` an`
an` tcrd
tcrdco
co`` str
strld
ldc.
c. Qng`
Qng`-tn
-tng`
g` s`
s`e`
e`,, pc
pcoa
oacrn
crnt`
t` jcr`
jcr`s`d
s`d`o
`o a`
a`o
o
jcob`f`jn dcf`no`o scpcrtn fujpum p`a` scg`bn`o snsn tugumoy`, gni`r` pcfl, p`oa`ob`o

d`gur, a`o f`no scg`b`noy

d`gur, scg`b`noy`` tcrb`o
tcrb`otuo
tuob
b g`bn`o
g`bn`o lt`d
lt`d j`o`
j`o` y`ob
y`ob tcrdco`
tcrdco`.. Lfcm
Lfcm d`rco`
d`rco` ntu
 pcotnob g`bn dnt` uotud jcjpcf`e`rn tcot`ob p`tlhnslflbn, jcd`onsjc, j`onhcst`sn dfnons,
 prlscaur an`bolstnd a`o pco`t`f`ds`o``o strldc. D`rco` dctcrg`t`s`o tcjp`t d`fn non pcoufns
m`
m`oy
oy`` `d
`d`o
`o jcjg
jcjg`m
`m`s
`s p`
p`tl
tlhns
hnsnl
nlfl
flbn
bn a`
a`o
o pc
pco`
o`t`
t`f`d
f`ds`o
s`o``o
``o strld
strldcc an
ansc
scg`
g`gd
gd`o
`o pc
pcou
oufn
fnss
jcj`oa`ob
jcj`oa`ob fcgnm pcotnoboy
pcotnoboy`` jcjg`m`s
jcjg`m`s j`s`f`m tcrscgut a`rnp`a` y`ob f`no. [crt`jg`m`o
[crt`jg`m`o
d`sus
d`sus strldc
strldc y`ob
y`ob tna`d
tna`d annjg`
annjg`obn
obn acob`o
acob`o pcrg`n
pcrg`nd`o
d`o pco`t`
pco`t`f`ds
f`ds`o`
`o``o
`o an ruj`m
ruj`m s`dnt
s`dnt
jcoycg
jcoycg`gd
`gd`o
`o a`f`j
a`f`j acd`ac
acd`ac tcr`dm
tcr`dmnr
nr strldc
strldc jcrup`
jcrup`d`o
d`o pcoycg
pcoycg`g
`g dcj`tn`
dcj`tn`o
o oljlr
oljlr 0 an
ruj`m-ruj`m s`dnt an Noalocsn` (Nohlrj`sn Wuj`m Y`dnt. Acpdcs WN 0>>2).
 Dcj`tn`o `dng`t strldc tcrut`j` tcre`an p`a` h`sc `dut a`o ujujoy` tcre`an p`a` s``t

 pcoacrnt` sua`m gcr`a` an ruj`m s`dnt. Lfcm d`rco` ntu ans`jpnob us`m` prcvcosn prnjcr 
 pcrg`nd`o pco`t`f`ds`o``o strldc an ruj`m s`dnt jcrup`d`o m`f y`ob m`rus anf`ds`o`d`o.

1
 

IX@ (Icrcgrl X`siuf`r @iinacot) jcrup`d`o dcf`no`o huobsn lt`d y`ob tnjguf jcoa`a`d 
y`ob anscg`gd`o d`rco` tcre`anoy` b`obbu`o pcrca`r`o a`r`m lt`d y`ob a`o gns` tcre`an p`a`
sn`p` s`e` a`o d`p`o s`e` acob`o bce`f`-bce`f` gcrf`obsuob scf`j` 71 e`j `t`u fcgnm y`ob
jcoycg`g`d`o i`i`t gcrup` dcfujpum`o `obblt` bcr`d, b`obbu`o gni`r`, prlscs gcrpndnr,
a`y`` nob`t
a`y nob`t a`o gcotud
gcotud-gco
-gcotud
tud dci`i`
dci`i`t`o
t`o f`n
f`no
o mnobb`
mnobb` jcoycg
jcoycg`gd
`gd`o
`o dcj`tn
dcj`tn`o
`o (Jutt`
(Jutt`qno
qno,,

7;;=5791).
0.7 Queu`o
Queu`o
Sotud jcobct`mun p`tlhnsnlflbn pcoy`dnt strldc.
Sotud jcobct`mun pco`t`f`ds`o``o a`rn pcoy`dnt strldc.

3
 

QNOE@S@O QCLWN

7.0 [cobcrt
[cobcrtn`o
n`o
IX@ Noh`rd `a`f`m snoarlj dfnond y`ob `w`f tnjgufoy` jcoa`a`d, prlbrcsnh icp`t,
 gcrup` achnsnt ocurlflbn hld`f `t`u bflg`f y`ob gcrf`obsuob 71 e`j tcre`an d`rco`
trljglsntlsns a`o cjglfn y`ob jcoycg`gd`o pcoyujg`t`o y`ob gns` tcre`an an scp`oe`ob
 e`fur pcjgufum a`r`m `rtcrn y`ob jcoueu dc lt`d. A`r`m dc lt`d ansupf`n lfcm au` `rtcrn`
d`rltns notcro` a`o au` `rtcrn vcrtcgr`fns. @rtcrn-`rtcrn non jcrup`d`o i`g`ob a`rn fcobduob
`lrt` e`otuob (`rius `lrt`) (Yuz`ooc, 7;;75 7090)
0. Ctnlflbn
Gcgcr`p` pcoycg`g IX@ noh`rd (Jutt`qno, 7;;=5 793)
`. Qrljglsns scrcgrn
Qcre`an p`a` pcjgufum a`r`m y`ob jcob`f`jn ldfusn scmnobb` jcoycg`gd`o nsdcjn
 e`rnob`o lt`d y`ob a`p`t jconjgufd`o cacj` a`o dlobcstn anscdnt`roy`. Qrljglsns gn`s`oy`
tcre`a
tcre`ann p`a`
p`a` lr`ob
lr`ob tu` y`ob
y`ob sca`ob
sca`ob tnaur
tnaur `t`u g`obuo
g`obuo tnaur. Qcre`a
Qcre`ann d`rco`
d`rco` pcouru
pcouruo`o
o`o
`dtnvnt`s snjp`tns a`o pcouruo`o tcd`o`o a`r`m. Qrljglsns scrcgrn non anscg`gd`o d`rco`
`a`oy`5
0) @t
@tcrl
crlsd
sdfc
fcrl
rlstn
stns5
s5 jcob
jcobcr`
cr`so
soy`
y`/g
/gcrd
crdur
ur`o
`obo
boy`
y` dc
dcfc
fcot
otur
ur`o
`o a`
a`o
o cf`st
cf`stnsn
nsnt`
t`ss an
anoa
oano
nob
b
 pcjgufum a`r`m.
7) Mnpcrd
Mnpcrdl`b
l`buf`
uf`sn5
sn5 a`r`m
a`r`m y`ob
y`ob gcrt`j
gcrt`jg`m
g`m dcot`f
dcot`f y`ob
y`ob `d`o
`d`o jcoycg
jcoycg`gd
`gd`o
`o vnsdls
vnsdlsnt`
nt`ss
mcj`tldrnt jconobd`t scmnobb` a`p`t jcf`jg`td`o `fnr`o a`r`m icrcgr`f
9) @rtcrnt
@rtcrntns5
ns5 r`a`ob
r`a`ob p`a`
p`a` `rtcr
`rtcrnn
 g. Cjglfn
A`p`t tcre`an d`rco` `a`oy`
`a`oy` pcoyujg`t`
pcoyujg`t`o
o p`a` pcjgufum`o
pcjgufum`o a`r`m lt`d lfcm gcdu`o
gcdu`o a`r`m,
a`r`m,
fcj`d,
fcj`d, a`o ua`r`.
ua`r`. Gn`s`oy
Gn`s`oy`` cjglfn
cjglfn gcr`s`f
gcr`s`f a`rn
a`rn tmrljg
tmrljgus
us an e`otuo
e`otuob
b y`ob
y`ob tcrfcp
tcrfcp`s
`s a`o
jcoyujg`t snstcj `rtcrn scrcgrn. Dc`a``o-dc`a``o y`ob a`p`t jconjgufd`o cjglfn5
0) [coy`d
[coy`dnt
nt e`otuo
e`otuob,
b, rcuj`t
rcuj`tnd 
nd 
7) Noh`r
Noh`rd
d jnld
jnld`ra
`ranu
nuj
j
9) Hngrnf
Hngrnf`sn
`sn a`o dc`a``
dc`a``o
o `rntjn
`rntjn`` 5 a`p`t
a`p`t jcjgco
jcjgcotud
tud bujp`f`
bujp`f`o-b
o-bujp
ujp`f`
`f`o
o dcinf
dcinf y`ob
y`ob
a`p`t jcoycg`gd`o cjglfn icrcgrn
0.) Coald`ran
Coald`rantns
tns 5 jcoycg`g
jcoycg`gd`o
d`o b`obbu
b`obbu`o
`o p`a`
p`a` coali`ranu
coali`ranuj
j
7.) H`dtlr
H`dtlr rcsnd
rcsndl
l tcre`a
tcre`anoy
noy`` strldc
strldc

8
 

@a` gcgcr`p` h`dtlr rcsndl IX@ noh`rd (Jutt`qno, 7;;=5 798)5

0) Mnpcrtcosn.
7) [c
[coy
oy`d
`dnt
nt d`ra
d`ranl
nlv`
v`sd
sduf
ufcr
cr-c
-cjg
jglf
lfns
nsjc
jc sc
scrc
rcgr
grnn gc
gcr`
r`s`
s`ff a`
a`rn
rn e`
e`ot
otuo
uob5
b5 [c
[coy
oy`d
`dnt
nt `r
`rtc
tcrn
rn
dlrlo`rn`,
dlrlo`rn`, b`b`f e`otuob dlobcstnh,
dlobcstnh, mnpcrtrlhn
mnpcrtrlhn vcotrndcf
vcotrndcf dnrn, `golrj`fnt`s
`golrj`fnt`s nr`j` (dmususoy`
(dmususoy`
hngrnf`sn `trnuj), pcoy`dnt e`otuob dlobcstnh.

0) Dlfc
Dlfcst
stcrl
crlff tnob
tnobbn
bn
7) Lgcsnt`s
9) [con
[conob
obd`
d`t`
t`o
o mcj`tl
mcj`tlirn
irntt
1) An`g
An`gct
ctcs
cs Jcf
Jcfnt
ntus
us
3) Jcrldld 
7. [`tlhnsnlflbn
0. Df`snhnd`sn
Df`snhnd`sn ( @rnch J`oslcr,
J`oslcr, add, 7;;;)
7;;;) gcra`s`rd`o
gcra`s`rd`o Dfnond 
Dfnond 
`. Yt
Ytrl
rldc
dc Mcj
Mcjlr
lr`b
`bnd
nd (YM
(YM))
Ytrldc y`ob tcre`an d`rco` pcra`r`m`o Yug `r`imolna, juobdno anscg`gd`o lfcm pci`moy`

 pcjgufum a`r`m lt`d p`a` a`cr`m tcrtcotu, gn`s`oy` tcre`an s``t p`snco jcf`dud`o `dtnvnt`s
`t`u s``t `dtnh. O`juo gns` eub` tcre`an s``t nstnr`m`t, dcs`a`r`o p`snco ujujoy` jcouruo.
 g. Ytrldc Olo Mcjlr`bnd (YOM)
A`p`
A`p`tt gc
gcru
rup`
p` nsdcj
nsdcjn`
n`,, cjgl
cjglfn
fn a`
a`o
o tr
trlj
ljgl
glsns
sns scrcg
scrcgr`
r`f,
f, gn
gn`s`
`s`oy
oy`` tc
tcre`
re`an
an sctcf
sctcf`m
`m f`
f`j`
j`
 gcrnstnr`m`t, g`ru g`obuo tnaur `t`u anp`bn m`rn. Qna`d tcre`an nsdcjn y`ob jcoycg`gd`o
mnpldsn` a`o scf`oeutoy` a`p`t tnjguf cacj` scduoacr, dcs`a`r`o p`snco ujujoy` g`nd.
7. Gcra
Gcra`s
`s`rd
`rd`o
`o [cre
[cre`f
`f`o
`o`o
`o [coy
[coy`d
`dnt
nt
`. Qr`o
Qr`oin
inco
cott Nsdcj
Nsdcjnd
nd @tt
@tt`i
`id
d (QN@
(QN@)) `t`u
`t`u scr`
scr`ob
ob`o
`o nsd
nsdcj
cjnd
nd scp
scpno
not`s
t`s
Jcrup`
Jcrup`d`o
d`o b`obbu
b`obbu`o
`o ocurlf
ocurlflbn
lbnss hld`f
hld`f y`ob
y`ob tnjguf
tnjguf jcoa`a
jcoa`a`d
`d a`o mnf`ob
mnf`ob a`f`j
a`f`j

 gcgcr`p` jcont (aur`sn r`t`-r`t` 0; jcont) s`jp`n gcgcr`p` e`j (71 e`j)
`) Ytrldc
Ytrldc Novlfu
Novlfutnl
tnlo
o `t`u
`t`u [rlb
[rlbrcsn
rcsnh 
h 
@a`f`m pcre`f`o`o pcoy`dnt strldc gcrf`obsuob pcrf`m`o jcsdnpuo `dut. Juoiufoy` bce`f`
j`dno gcrt`jg`m gurud, prlscs prlbrcsnh gcgcr`p` e`j s`jp`n gcgcr`p` m`rn.
 g) Ytrldc Iljpfctc
B`obbu
B`obbu`o
`o ocurlf
ocurlflbn
lbnss y`ob
y`ob tnjgu
tnjguff sua`m
sua`m jcoct`p
jcoct`p `t`u pcrj`o
pcrj`oco,
co, j`dsnj
j`dsnj`f
`f sce`d
sce`d `w`f
`w`f
scr`ob`o a`o scandnt jcjpcrfnm`td`o p`rg`nd`o a`p`t ana`mufun acob`o QN@ y`ob gcruf`ob.

2
 

 7.7 J`onshcst`sn
J`onshcst`sn dfnons
0. Jcourut
Jcourut Mua`d
Mua`d a`o
a`o B`ffl
B`ffl a`f`j
a`f`j gudu
gudu dcpcr`w
dcpcr`w`to
`to Drntns
Drntns (0>>85
(0>>85 73=-78;),
73=-78;), y`ntu5
y`ntu5
`. Flgus Hrlot`f
0) Achn
Achnin
intt Dlbon
lbontn
tnh5
h5 dcm
cmnf
nf`o
`ob
b`o jcjl
cjlrn
rn,, rco
rcot`
t`ob
ob pc
pcrm
rm`t
`tn`
n`o
o sno
snobd
bd`t
`t,, pc
pco
ono
nob
bd`
d`t`
t`o
o
anstr`dtngnfnt`s (jua`m guy`r), pconf`n`o gurud, tna`d j`jpu jcobmntuob, jcjgcrn `f`s`o

`t`u gcrpndnr `gstr`d.

7) Achnint
Achnint Jltlrnd
Jltlrnd55 mcjnp`
mcjnp`rcsc
rcsc,, mcjnpf
mcjnpfcbn`
cbn`,, anstrn`
anstrn` (dcrus`
(dcrus`d`o
d`o ltlt-ltl
ltlt-ltltt gni`r`)
gni`r`),, ansh`b
ansh`bn`
n`
(dcrus`d`o ltlt-ltlt jcocf`o).
9) Achnin `dtnvnt
`dtnvnt`s
`s jcot`f a`o
a`o psndlflb
psndlflbnn `ot`r` f`no5
f`no5 f`gnfnt`s
f`gnfnt`s cjlsnlo`f
cjlsnlo`f,, dcmnf`ob`o
dcmnf`ob`o dlotrl
dlotrlff
anrn a`o m`jg`t`o slsn`f, pcouruo`o tlfcr`osn tcrm`a`p strcs, dct`dut`o, pcrjusum`o hrust`sn,
j`r`m, dcd`iu`o jcot`f a`o dcputus`s``o, jco`rnd anrn, nslf`sn, acprcsn.
 g. Flgus [`rnct`f
0) Aljno`o 5
`. Achn
Achnsnt
snt scoslr
scoslrnn `o
`ot`
t`r`
r` f`no
f`no ac
achn
hnsnt
snt vnsu`f
vnsu`f (e`r`
(e`r`d
d vn
vnsu
su`f
`f tc
tcrp
rplt
ltlo
lob
b sc
scg`
g`bn
bn`o
`o gc
gcs`r
s`r p`a`

mcjnshcr scrcgrn), mnf`oboy` rcsplo tcrm`a`p scos`sn supcrhnsn`f (scotum`o, oycrn, tcd`o`o,
 p`o`s a`o anobno), mnf`oboy` rcsplo tcrm`a`p prlprnlrcscpsn (pcobct`mu`o tcot`ob plsnsn
 g`bn`o tugum).
 g. Achnsnt g`m`s`/dljuond`sn
 @h`sn` cdsprcsnh (dcsufnt`o a`f`j jcobug`m su`r` jcoe`an plf`-plf` gni`r` y`ob

a`p`t anp`m`jn)
 @h`sn` rcscptnh (dcrus`d`o dcfcobd`p`o d`t` y`ob anui`pd`o)

 @h`sn` bflg`f (tna`d j`jpu gcrdljuond`sn p`a` sctn`p tnobd`t)

 @fcdsn` (dctna`dj`jpu`o uotud jcobcrtn d`t` y`ob antufnsd`o)

 @br`h`sn` (dctna`dj`jpu`o uotud jcobcdsprcsnd`o nac-nac a`f`j tufns`o).

7) Olo Aljno`o
 Achnsnt pcrscptu`f (b`obbu`o a`f`j jcr`s`d`o acob`o tcp`t a`o jcobnotcrprct`sn

anrn/fnobduob`o) `ot`r` f`no5

 B`obbu`o sdcj/j`dsua tugum (`jocsn` `t`u jcoy`obd`f tcrm`a`p cdstrcjnt`s y`ob

jcob`f`jn p`r`fnsc)
 Anslrncot`sn (w`dtu, tcjp`t a`o lr`ob)

 @pr`dsn` (dcmnf`ob`o dcj`jpu`o uotud jcobbuo`d`o lgecd-lge`d acob`o tcp`t)

 @bolsn` (dctna`d j`jpu`o uotud jcobnacotnhnd`sn fnobduob`o jcf`fun noar`)

 Dcf`no`o a`f`j jcocjud`o fct`d lgycd a`f`j ru`ob`o

 Dcrus`d`o jcjlrn uotud jcobnob`t fct`d sp`sn`f lgycd `t`u tcjp`t

=
 

>

 Anslrncot`sn d`o`o dnrn

i. Flgus Liinpnt`f5 achnint

achnint f`p`ob pcobfnm`t`o pcouruo`o dct`e`j`o pcobfnm`t`o, anpflgn`
(pcobfnm`t`o b`oa`), gut`.
`. Flgus
Flgus Qcjplr`
Qcjplr`f5
f5 achnsnt
achnsnt pcoacob
pcoacob`r`
`r`o,
o, b`obbu
b`obbu`o
`o dcscnjg
dcscnjg`ob
`ob`o
`o tugum.
tugum.

7.9 [cjcrnds``o [couoe`ob

[crnds``o pcouoe`ob p`a` p`snco IX@ noh`rd5
F`glr`tlrnuj 5
`. [`a`
[`a` pcjcrnds
pcjcrnds``o
``o p`dct
p`dct strldc5
strldc5 Xnsdl
Xnsdlsnt`
snt`ss a`r`m p`a`
p`a` `psnco
`psnco IX@ `a`
`a` pconobd`
pconobd`t`o
t`o XA
? 3,0 ip, Qcst @brcsn Qrljglsnt (Q@Q), @s`j @r`imnaloni (@@), [f`tcfct @itnv`tnob
H`itlr ([@H), hngrnolbco (Jutt`qno, 7;;=5 71>-737)
 g. @o`fnsns f`glr`tlrnuj st`oa`r
s t`oa`r jcoi`dup urno`fnsns,
urno`fnsns , MAF p`snco IX@ noh`rd
noh`r d jcob`f`jn
 pcouruo`o MAF ang`w`m onf`n olrj`f 8; jb/af, F`eu coa`p a`r`m (FCA) p`a` p`snco
IX@ gcrtueu`o jcobudur dcicp`t`o scf a`r`m jcr`m jcobcoa`p a`f`j t`guob a`r`m

FCA y`ob tnobbn jcouoeudd`o `a`oy` r`a`ob. O`juo FCA tna`d jcouoeudd`o `p`d`m
ntu r`a`ob
r`a`ob e`obd`
e`obd` f`j`,
f`j`, jns`fo
jns`foy`
y` `rtrnt
`rtrntns,
ns, p`ocf
p`ocf jct`gl
jct`glfni
fni a`s`r
a`s`r (O`trn
(O`trnuj
uj (093-0
(093-013
13
oJlf/F), d`fnuj (9,8- 3,; jJlf/f), dflrna`,) ([rnoic,
( [rnoic, add ,7;;350077)
i. [cjcrnd
[cjcrnds``o
s``o sno`r
sno`r ] tlr`ds
tlr`ds55 a`p`
a`p`tt jcoa
jcoactcd
ctcdsn
sn pcjg
pcjgcs`
cs`r`o
r`o e`otuo
e`otuob
b (d`r
(d`ranl
anljcb
jcb`fn)
`fn) a`o
nohnftr`tc p`ru y`ob gcrd`nt`o acob`o b`b`f e`otuob dlobcstnh ([rnoic,add,7;;350077)
a. Sftr`slolbr`
Sftr`slolbr`hn
hn (SYB)
(SYB) d`r`lns5
d`r`lns5 cv`fu`sn
cv`fu`sn st`oa`ra
st`oa`ra uotud
uotud jcoactc
jcoactcdsn
dsn b`obbu
b`obbu`o
`o `fnr`o
`fnr`o a`r`m
a`r`m
d`rltns a`o dcjuobdno`o jcjjpcrg`ndn d`us` strldc ([rnoic, add, 7;;350077).
c. @obn
@obnlb
lbr`
r`hn
hn scrcg
scrcgru
ruj5
j5 jcjg
jcjg`o
`otu
tu jcoc
jcocot
otud
ud`o
`o pc
pcoy
oycg
cg`g
`g a`
a`rn
rn str
strld
ldcc sc
sci`r
i`r`` Ypcs
Ypcsnhn
nhnd 
d 
scpcrtn fcsn ufscr`trnh, stcolsns, anspflsn` hngr`ljusduf`r, hnstuf` `rtcrnlvco`, v`sdufntns

a`o pcjgcotud`o tmrljgus anan pcjgufum gcs`r ([rnoic, add, 7;;350077).

7;;350077).
h. [cjnoa
[cjnoa`n`o
`n`o acob`o
acob`o [lsntrl
[lsntrlo
o Cjns
Cjnssnl
snlo
o Qljl
Qljlbr`
br`pmy
pmy ([CQ)5
([CQ)5 jco
jcobna
bnacot
cotnhn
nhnd`sn
d`sn scgcr`p
scgcr`p``
 gcs`r su`tu a`cr`m an lt`d jcocrnj` a`o jcjct`glfnsjc bfudls` scrt` fu`s icacr`
([rnoic, add ,7;;350077)
b. Cdld
Cdld`r
`ran
anlb
lbr`
r`j
j tr
tr`o
`oscs
scslh
lh`b
`bus
us (QCC
(QCC)5
)5 jcoa
jcoact
ctcd
cdsn
sn sujg
sujgcr
cr d`
d`ra
ranl
nlcj
cjgl
glfu
fuss pl
pltc
tcos
osn`
n`ff
([rnoic, add, 7;;350079).
m. IQ si`o5
si`o5 pcjnoa`n
pcjnoa`n`o
`o non jcjpcrf
jcjpcrfnm`
nm`td`
td`o
o sci`r` spcsnhnd
spcsnhnd fct`d
fct`d cacj`,
cacj`, plsnsn
plsnsn mcj`tlj`
mcj`tlj`,,
`a
`a`o
`oy`
y` e`rno
e`rnob`
b`o
o lt`d
lt`d y`
y`ob
ob noh`
noh`rd
rd `t`u
`t`u ns
nsdc
dcjn
jn`` a`
a`o
o pl
plsns
snsno
noy`
y` sc
sci`r
i`r`` p`
p`stn
stn.. M`snf
M`snf
 pcjcrnds``o gn`s`oy` ana`p`td`o mnpcracos hld`f, d`a`ob pcj`a`t`o tcrfnm`t an vcotrndcf

`t`u jcoycg`r dc pcrjud``o lt`d (Jutt`qno, 7;;=501;).

>
 

0;

n. JWN5
JWN5 jcobb
jcobbuo
uo`d
`d`o
`o bcfljg
bcfljg`o
`ob
b j`bo
j`boct
ctnd
nd uotud
uotud jcjcrn
jcjcrnds
ds`` pl
plsn
snsn
sn a`
a`o
o gc
gcs`
s`rr / fu`so
fu`soy`
y`
a`cr`m noh`rd (Jutt`qno, 7;;=501;).

7.1 [co`t`f`ds`o``o jcans 5

@a` gcgr`p` pco`t`f`ds`o``o p`a` p`snco acob`o IX@ noh`rd (Jutt`qno, 7;;=501)5

Sotud jcoblg`tn dc`a``o `dut, gcrus`m` jcost`gnfd`o QQX acob`o 5

0. Jcjp
Jcjpcrt
crt`m
`m`o
`od`
d`o
o s`fur
s`fur`o
`o o`h`
o`h`ss y`ob
y`ob p`tco
p`tco
7. Dlot
Dlotrl
rlff tcd`
tcd`o
o`o a
a`r
`r`m
`m
9. Jcr`w`t
Jcr`w`t d`oauo
d`oauob
b dcjn
dcjnm,
m, tna`d
tna`d j
jcj`
cj`d`n
d`n dctctc
dctctcr 
r 
1. [lsnsn
[lsnsn y`ob
y`ob tcp`
tcp`t,
t, plsnsn
plsnsn anug
anug`m
`m tn`p
tn`p 7 e`j, f`tn
f`tnm`o
m`o bcr`d
bcr`d p`snh
p`snh..
 g. Qcr`pn Dloscrv`tnh 
0. X`slanf
X`slanf`tl
`tlrr uotud
uotud jconob
jconobd`t
d`td`o
d`o `fn
`fnr`o
r`o scrcg
scrcgr`f
r`f
7. @otn `brcb`sn
`brcb`sn trljglfns5
trljglfns5 `spnrno
`spnrno uotud
uotud jcobm`jg`
jcobm`jg`tt rc`dsn pcfcp`s`o
pcfcp`s`o `brcb`sn
`brcb`sn tmrlj
tmrljglsns
glsns
y`ob tcre`an scsua`m ufscr`sn `ftcrlj`.

0) @otn
@otn dl`b
dl`bufuf`o
`o uotu
uotud
d jcoi
jcoicb
cb`m
`m tcre
tcre`a
`ano
noy`
y` `t
`t`u
`u jcjg
jcjgcr
cr`t
`toy
oy`` trlj
trljgl
glsn
snsn
sn`t
`t`u
`u
cjglfns`sn a`rn tcjp`t f`no dc snstcj d`ranlv`sdufcr.
7) Gnf` tcre`an
tcre`an pconob
pconobd`t`o
d`t`o QND, m`f y`ob
y`ob anf`du
anf`dud`o5
d`o5
i. Mnpcrvcotnf`sn acob`o vcotnf`tlr scmnobb` [`IL7 9;-93 jjMb
a. Lsjltcr`pn `ot`r` f`no5
Nohus j`ontlf 7;% 0;; jf `t`u ;,73-;,3 b/db GG/ d`fn a`f`j w`dtu 03-9; jcont, 1-8
d`fn/m`rn.
Nohus bfnscrlf 0;% 73; jf a`f`j w`dtu 0 e`j, 1 d`fn/m`rn
c. [lsnsn dcp`f` mc`a up (03-9;;)

h. Jcobmnoa`rn jcobce`o p`a` G@G

b. Mnoa`rn g`tud 
m. Jcjnonj`fd`o fnobduob`o y`ob p`o`s

0;
 

00

[`tmw`ys

Qrljglsns Cjglfn icrcgr`f [cra`r`m`o

  Yupf`n a`r`m tna`d a`p`t

a`p`t an s`jp`nd`o dc
dc lt`d 

[coyujg`t`o pcjgufum a`r`m(noh`rd nsdcjn)(olo mcjlr`bnd)

  Nsdmcjn`
 
Noh`rd e`rnob`o lt`d 

  Lacj` p`ru

Dcrus`d`o ocurljusdufcr Ocdrlsns e`rnob`o

[crug`m`o pcrhusn e`rnob`o

 O.] (Ocrvus X`bus ) Ocrvus NN, NNN a`o NX

Ans`trn` Achnsnt/tr`uj` ocurlflbns

B`oobu`o dljuond`sn [crug`m`o pcrscpsn scoslrn

vcrg`f

[couruo`o dcdu`t`o a`o Ocrvus N] a`o Dcfcj`m`o lt`d  

  dct`m`o`o lt`d ]NN (v`bus a`o mnplbflsus)

B`obbu`o jlgnfnt`s hnsnd 

Dur`ob pcr`w`t`o anrn

Wcsndl tnobbn tcrm`a`p

dcrus`d`o jcocf`o

00
 

07

@. Qclrn
Qclrn Ycfh
Ycfh I`r
I`rcc Lrcj
Lrcj
Y`f`m s`tu ilotlm a`rn br`oa tclry `a`f`m jlacf dcpcr`w`t`o Lrcj (scfh-
i`rc). Lrcj jcrup`d`o
jcrup`d`o dljploco pcotnob a`f`j pcoanrn`o
pcoanrn`o hnflslhn
hnflslhn dcpcr`w`t`o
dcpcr`w`t`o..
Qclrn
Qclrn non jcoaud
jcoauduob
uob pcoct`
pcoct`p`o
p`o durndu
durndufuj
fuj a`f`j
a`f`j pr`dtc
pr`dtcd
d dcpcr`
dcpcr`w`t
w`t`o,
`o, Lrcj
Lrcj
jcjnjpno
jcjnjpno up`y` tcrm`a`p dloscptu`
dloscptu`fns`sn
fns`sn dcpcr`w`t`o
dcpcr`w`t`o a`o muguob`o
muguob`o pcr`w`t`o
pcr`w`t`o

`ot`r` dcgutum`o p`snco acob`o pcr`w`t`o p`snco ntu scoanrn. Alrltmc` Lrcj (0>20)
jcobcj
jco bcjg`o
g`obd`
bd`o
o achcon
achconsn
sn dcpcr`w
dcpcr`w`t`o
`t`o y`ob
y`ob jcocd`
jcocd`od`
od`o
o p`a`
p`a` dcgutu
dcgutum`o
m`o dfnco
dfnco
tcot`o
tcot`ob
b pcr`w`
pcr`w`t`o
t`o anrn
anrn scoanr
scoanrn,
n, andco`
andco`ff acob`o
acob`o jlacf
jlacf pcr`w`
pcr`w`t`o
t`o anrn
anrn ( Ycfh-I`rc
 Jlacf) Lrcj (@ffnblla, 7;01)
Jcouru
Jcourutt Lrcj
Lrcj tclrn
tclrn anpcrf
anpcrfud`
ud`o
o d`rco`
d`rco` jcrup`
jcrup`d`o
d`o f`oa`s
f`oa`s`o
`o a`o `o`fnss
`o`fnssnn
 gcrpndnr. Lrcj gcrpcoa`p`t `sum`o dcpcr`w`t`o anf`dud`o acob`o dcy`dno`o g`mw`
sctnp noanvnau jcjpuoy`n dcj`jpu`o uotud jcr`w`t anrn scoanrn scmnobb` a`p`t
jcjg`o
jcjg`otu
tu noanvn
noanvnau
au jcjcou
jcjcoumn
mn dcgutu
dcgutum`o
m`o mnaupo
mnaupoy`,
y`, jcjcfnm
jcjcfnm`r`
`r` dcscm`
dcscm`t`o
t`o a`o
dc
dcsce
sce`m
`mtcr
tcr``o
``ooy
oy`.
`. Qclr
Qclrnn no
nonn jcru
jcrup`
p`d`
d`o
o su`tu
su`tu f`
f`oa
oa`s
`s`o
`o g`
g`bn
bn pc
pcr`
r`w`
w`tt a`
a`f`
f`j
j

jcj`oanrnd`o dfnco scsu`n tnobd`t dctcrb`otuob`ooy` gud`o jcocjp`td`o dfnco

a`f`j plsnsn acpcoacot, d`rco` jcourut Lrcj, scfh i`rc ntu gud`o prlscs notunsn
tct`pn jcrup`d`o su`tu prnf`du y`ob a`p`t anpcf`e`rn . Qclrn non andco`f scg`b`n tclrn
scfh i`rc (Lrcj, 7;;0). A`f`j p`r`anbj` dcpcr`w`t`o tcra`p`t cjp`t dloscp ut`j
y`ntu j`ousn`, scm`t-s`dnt, fnobduob`o a`o dcpcr`w`t`o (Yimllf lh Oursnob H`iufty &
Ytuacots, 7;01 4 (@ffnblla, 7;01)
Lrcj
Lrcj jcobcj
jcobcjud`
ud`d`o
d`o tnb`
tnb` tclrn
tclrn y`ob
y`ob s`fnob
s`fnob `pfnd`
`pfnd`sn
sn prlscs
prlscs dcpcr`
dcpcr`w`t
w`t`o.
`o.
Dctn
Dctnb`
b` tclr
tclrnn tcrsc
tcrscgu
gutt gc
gcrp
rpus
us`t
`t p`
p`a`
a` hu
huob
obsn
sn j`ou
j`ousn`
sn` a`
a`f`
f`j
j jcjp
jcjpcr
crt`
t`m`
m`od
od`o
`o
dcmnaup`o,
dcmnaup`o, dcscm`t`o
dcscm`t`o a`o scfh i`rc. Qnb` tclrn tcrscgut `a`f`m tclrn Ycfh I`rc, Ycfh 

I`rc Achnint a`o tclrn Oursnob Yystcj.

Yystcj . Dctnb` snstcj non jcoi`dup co`j dloscp
scotr`f
scotr`f y`ntu,
y`ntu, scfh i`rc,
i`rc, scfh
scfh i`rc `bcoiy,
`bcoiy, tmcr`pc
tmcr`pcutn
utnii scfh
scfh i`rc
i`rc acj`oa
acj`oa,, scfh i`rc
achnint
achnint,, oursno
oursnob
b `bcoiy
`bcoiy,, oursno
oursnob
b systcj
systcj a`o 9997il
9997iloan
oantnl
tnlono
onob
b h`itlr
h`itlr (@ffnb
(@ffnblla
lla,,
7;01).
0. Qmc Ycfh I`rc Qmclry
Ycfh i`rc `a`f`m pco`jpnf`o a`rn `dtnhnt`s noanvnau a`f`j jcf`dud`o scoanrn
a`f`j jcjpcrt`m`o
jcjpcrt`m`od`o
d`o mnaup,
mnaup, scm`t
scm`t a`o dcsce`mtcr``o
dcsce`mtcr``ooy`.
oy`. Ycfh
Ycfh I`rc
I`rc y`ob
y`ob
anf`dud`o sci`r` chcdtnh a`o jcoycfurum a`p`t jcjg`otu jcoe`b` notcbrnt`s
strudtur a`o huobsn tugum scrt` gcrdlotrngusn a`f`j pcrdcjg`ob`o noanvnau.

Ycfh i`rc jcrup`d

Ycfh jcrup`d`o
`o huobsn
huobsn pcob`t
pcob`tur`
ur`o
o j`ousn
j`ousn`` anj`o`
anj`o` noanvna
noanvnau
u m`rus
m`rus
jcf`
jc f`d
dud
ud`o
`oo
oy` (acp
(acpco
coa
acot
cot i`rc
i`rc)) uot
otu
ud jcj
cjg gcr
crnd
nd`o
`o dlo
loan
ansn
sn a`
a`f`
f`j
j

07
 

09

jcjpcr
jcjpcrt`m
t`m`od
`od`o
`o dcmnau
dcmnaup`o
p`o,, jcjcfnm
jcjcfnm`r`
`r` huobsn
huobsn hnsnd,
hnsnd, psndns
psndns a`o tujgum
tujgum
dcjg`o
dcjg`ob
b y`ob
y`ob olrj`f
olrj`f acob`o
acob`o dloans
dloansnn y`ob
y`ob cscosn`f
cscosn`f g`bn dcmnaup`
dcmnaup`o,
o, a`o
notcbrnt`s huobsnlo`f a`o pcobcjg`ob`o. Jcj`m`jn tclrn scfh i`rc jcrup`d`o
a`s`r y`ob pcotnob uotud jcj`m`jn dloscp scfh
dloscp  scfh i`rc( scfh i`rc rcqunsntcs),
r cqunsntcs), scfh 
i`rc `bcoiy, g`sni iloantnlonob h`itlr, tmcr`pcutni acj`oa (@ffnblla, 7;01).

`. Ycfh i`rc rcqunsntcs

Ycfh i`rc rcqunsntcs jcrup`d`o w`w`s`o jcobco`n tnoa`d`o y`ob anf`dud`o
a`o andct`mun j`ousn` a`f`j pcrdcjg`ob`o y`ob gcrdcf`oeut`o `t`u
 gcr`a` ang`w`m dloansn a`o dc`a``o spcsnhnd. Ycfh i`rc rcqunsntcs tcranrn a`rn
tnb`` tnpc
tnb tnpc  y`ntu uonvcrs`f scfh i`rc rcqunsntcs, acvcflpjcot`f scfh i`rc
rcquns
rcqunsntc
ntcs,
s, a`
a`o
o mc`ftm
mc`ftm acvn`tnlo
acvn`tnlo scfh i`rc
i`rc rcquns
rcqunsntc
ntcss (Yi
(Yimll
mllff lh Oursno
Oursnob
b
H`iufty & Ytuacots, 7;01).
0) Sonvcr
Sonvcrs`f
s`f scfh
scfh i`rc
i`rc rcquns
rcqunsntc
ntcss ( SYIW
SYIW )
Jcrup`d
Jcrup`d`o
`o su`tu
su`tu dcgutu
dcgutum`o
m`o y`ob
y`ob `a` p`a`
p`a` scju`
scju` noanvn
noanvnau.
au. ^`ob
^`ob

 gcrtueu`o `b`r noauvnau a`p`t jcf`dud`o scfh i`rc `t`u acpcoacot i`rc
y`ob
y`o b scgcfu
scgcfujoy
joy`` sua`m
sua`m andct`
andct`mun
mun gcra`s
gcra`s`rd
`rd`o
`o strudtu
strudturr j`ousn
j`ousn`` a`o
notcbrnt`s
notcbrnt`s huobsn
huobsn p`a` gcrg`b`n
gcrg`b`n v`rn`sn
v`rn`sn sndfus dcmnaup
dcmnaup tcranrn
tcranrn a`rn
a`rn acf`p`o
acf`p`o
ntcj, jcfnputn 5
 [cjcfnm`r``o Dciudup`o Not`dc Sa`r`

 [cjcfnm`r``o Dciudup`o Not`dc J`d`o`o

 [cjcfnm`r``o Dciudup`o Not`dc I`nr`o

 [rlscs Cfnjno`sn A`o Cdsdrcsn

 [cjcfnm`r``o Dcscnjg`ob`o @ot`r` @dtnvnt`s A`o Nstnr`m`t

 Dcscnjg`ob`o Dcscoanrn`o A`o Notcr`dsn

Notcr` dsn Ylin`f
 [coic
[coicb`m`o
b`m`o G`m`y`
G`m`y` [`a` Dcmnaup`o
Dcmnaup`o J`ousn`,
J`ousn`, Huobsn
Huobsn J`ousn`,
J`ousn`, A`o
Dcscme`tcr``o J`ousn`, Ycrt` [conobd`t`o Huobsn J`ousn`
 [crdcjg`ob`o ^`ob Gcrd`nt`o Acob`o Dcfljpld Ylsn`f Ycsu`n
Acob
Acob`o
`o Huob
Huobsn
sn J`ou
J`ousn
sn`,
`, Jcob
Jcobct`
ct`mu
munn Dctcr
Dctcrg`
g`t`s
t`s`o
`o J`ous
J`ousn`,
n`, A`o
A`o
Dcnobno`o J`ousn` Sotud Olrj`f
(A`vns, 7;;8 4 @ffnblla, 7;01)
7) Acvcfl
Acvcflpjc
pjcot`
ot`ff scfh i`rc
i`rc rcquns
rcqunsntc
ntcss (AYIW)
(AYIW)
Jcru
Jcrup`
p`d`
d`o
o tnoa
tnoa`d
`d`o
`o y`
y`ob
ob an
anf`
f`du
dud`
d`o
o gc
gcrd
rd`n
`nt`
t`o
o ac
acob
ob`o
`o pr
prls
lscs
cs

 pcrdcjg`ob`o j`ousn`, dloansn `t`u dc`a``o y`ob jcjgcrnd`o chcd 

09
 

01

dur`ob
dur`ob g`nd tcrm`a`p pcrdcjg`ob`o
pcrdcjg`ob`o.. AYIW gcrmuguob
gcrmuguob`o
`o acob`o uonvcrs`f
uonvcrs`f
scfh i`rc rcqunsntcs.
Hlduss pcobd`en`o
Hldu pcobd`en`o AYIW anscsu`nd`o
anscsu`nd`o acob`o acob`o
acob`o t`m`p pcrdcjg`ob
pcrdcjg`ob`o
`o
y`ob jcfnputn co`j t`m`p gcrndut 5
 E`ono ( notr` utcrn )

  Oclo`t`f
 J`s` g`yn

 G`fnt` a`o rcj`e`

 Acw`s`

 Dcm`jnf`o j`s` rcj`e` `t`u j`s` acw`s`

9) Mc`ftm acvn`tnlo
acvn`tnlo scfh
scfh i`rc
i`rc rcqunsntcs
rcqunsntcs ( MAYIW
MAYIW )
Jcrup`d`o
Jcrup`d`o d`r`dtcrnstn
d`r`dtcrnstnd
d dloansn
dloansn a`o pcob`f`j`o
pcob`f`j`o noanvnau
noanvnau scp`oe`ob
scp`oe`ob
w`dtu scg`b`n a`jp`d dcmnaup`o a`rn dloansn p`tlflbns a`o a`f`j aur`sn
dcmnaup`o
dcmnaup`o.. Chcd pcoy`dnt
pcoy`dnt a`o icacr` sci`r` spcsnhnd
spcsnhnd tna`d m`oy`
m`oy` p`a`

strudtur j`ousn` sci`r` jcd`onsjc hnsnlflbns a`o psndlflbns, tct`pn eub`

tcrnotcbr`sn acob`o huobsn j`ousn`. [cobd`en`o pcr`w`t`o tna`d m`oy`
jcocju
jcocjud`o
d`o `a`oy`
`a`oy` dcscoe`
dcscoe`ob`
ob`o
o dcgutu
dcgutum`o
m`o dcscm`
dcscm`t`o
t`o tct
tct`pn
`pn eub`
eub`
dljploco
dljploco tnoa`d`o
tnoa`d`o y`ob anf`dud`o
anf`dud`o a`rn snstcj noanvnau,
noanvnau, tcrm`a`p
tcrm`a`p scfh 
i`rc/acpcoaco i`rc. Dcgutum`o dcscm`t`o non a`p`t gcrsnh`t scjcot`r` `t`u
 e`obd` p`oe`ob. MAYIW jcfnputn
jcfnputn 5
 Jcj`oh``td`o econs g`otu`o a`rn pcf`y`o`o dcscm`t`o

 Y`a`r tcrm`a`p chcd pcoynjp`ob`o dcscm`t`o

 Jcobndutn prlscaur tcr`pcutnd y`ob tcf`m antct`pd`o

 Jcobug`m dloscp anrn uotud gns` jcocrnj` dloansn s``t non

 Jcoycsu`nd`o b`y` mnaup aco dloansn s``t non

(Yimllf lh Oursnob H`iufty & Ytuacots, 7;01).

 g. Ycfh i`rc `bcoiy
Ycfh i`rc `bcoiy
`bcoiy jcrup`d`o
jcrup`d`o su`tu dcj`jpu`o
dcj`jpu`o noanvnau
noanvnau y`ob angutumd`
angutumd`o
o
uotud
uotud jcobct`mun
jcobct`mun a`o jcocjud`o
jcocjud`o dcgutum`o
dcgutum`o y`ob
y`ob gcrdcf`oeut
gcrdcf`oeut`o.
`o. Ycfh i`rc
`bcoiy
`bcoiy gcrtueu`o
gcrtueu`o uotud
uotud jcob`tur
jcob`tur huobsn
huobsn j`ousn`
j`ousn` a`o pcrdcjg`ob`
pcrdcjg`ob`o
o p`a`
anrnoy`.

01
 

03

i.  G`sni iloantnlonob h`itlr 

Jcrup`d`o dcj`jpu`o noanvnau uotud jcr`w`t anrn scoanrn anpcob`rumn lfcm ‖
iloantnlo
iloantnlonob
nob h`itlr‚.
h`itlr‚. [cobd`en`o
[cobd`en`o g`sni iloantnlonob
iloantnlonob h`itlr jcfnputn usn`, bcoacr,
bcoacr,
t`m`p pcrdcjg`ob`o,
pcrdcjg`ob`o, tnobd`t dcscm`t`o,
dcscm`t`o, lrncot`sn slsnlduftur`f,
slsnlduftur`f, systcj pcf`y`o`o
dcscm`t`o, systcj a`f`j dcfu`rb`, b`y` mnaup a`o fnobduob`o scrt` dciudup`o

tcrscan`oy` sujgcr a`y`.

a. Qmcr`pcutni acj`oa  scfh
 scfh i`rc
Jcru
Jcrup`
p`d`
d`o
o tlt`
tlt`fn
fnt`
t`ss a`rn
a`rn tnoa
tnoa`d
`d`o
`o sc
scfh
fh i`
i`rc
rc y`
y`ob
ob pc
pcrf
rfu
u an
anf`
f`du
dud`
d`o
o uo
uotu
tud 
d 
jcocjud`o
jcocjud`o `t`u jcobct`mu
jcobct`munn dcgutum`o
dcgutum`o scfh i`rc y`ob spcsnhnd
spcsnhnd g`bn noanvnau
noanvnau..
Qmcr`pcutni scfh i`rc acj`oa jcoe`an tueu`o `dmnr a`rn scfh i`rc y`ntu jcoi`p`n
a`o jcjpcrt`m`od`o dcscm`t`o a`o dcsce`mtcr``o mnaup.
(@ffnblla, 7;01)
7.  Ycfh I`rc Achnint
Achnint Qmclry
Jcrup`d`o
Jcrup`d`o hldus
hldus ut`j` p`a` tclrn Lrcj y`ob jcoecf`sd`o
jcoecf`sd`o d`p`o pcr`w`t

angutumd`
angutumd`o
o a`o g`b`nj
g`b`nj`o`
`o` scsclr`
scsclr`ob
ob ang`ot
ang`otu
u pcr`w`
pcr`w`t.
t. Ycfh
Ycfh i`rc achnin
achnintt
anbuo`d`o s``t p`snco scg`b`n scfh i`rc `bcoiy tna`d a`p`t jcjcoumn
jcjcoumn tmcr`pcutnd scfh 
i`rc, anj`o`
anj`o` uosur pldld
pldld pcrdcjg`ob`
pcrdcjg`ob`o
o dcj`jpu`o
dcj`jpu`o scfh i`rc lfcm scfh i`rc
`bcoiy y`ob tna`d a`p`t ane`f`od`o
ane`f`od`o `t`u tna`d `acdu`t
`acdu`t uotud
uotud andct`mun
andct`mun a`o
antcju
antcjud`o
d`o p`a`
p`a` gcgcr`
gcgcr`p`
p` `t`u scfurum
scfurumoy`
oy` dljplo
dljploco
co y`ob
y`ob `a` `t`u
`t`u
jcjprlycdsnd`o tmcr`pcutnd scfh i`rc acj`oa .
9.  Oursnob Yystcj Qmclry
Qmclry
Jcrup`d`o r`obd`n`o a`rn tnoa`d`o pr`dtnd sci`r` m`tn-m`tn scg`b`n pcr`o pcr`w`t
a`f`j su`tu w`dtu, acob`o tueu`o uotud jcobct`mun a`o jcocjud`o dljploco

tmcr`pcut
tmcr`pcutnd
nd scfh
scfh i`rc
i`rc acj`oa
acj`oa.. Oursno
Oursnob
b systcj
systcj anm`snf
anm`snfd`o
d`o uotud
uotud noanvn
noanvnau,
au,
scsclr`ob anj`o` jcrup`d`o su`tu acpcoacot i`rc uont, `obblt` dcfljpld y`ob
jcjnfn
jcjnfndn
dn tmcr`p
tmcr`pcut
cutnd
nd scfh i`rc
i`rc acj`oa
acj`oa acob`o
acob`o dljplo
dljploco
co `t`u
`t`u jcjnfn
jcjnfndn
dn
dctcrg`t`s`o y`ob s`j`, scg`b`n dctcotu`o a`f`j scfh
s cfh i`rc `t`u acpcoacot i`rc
`t`u uotud uont dcfu`rb` `t`u juftnpcrslo`f (@ffnblla, 7;01).

03
 

08

RMLFF^ ILJ[COY@QLW^ Y^YQCJ

Qnoa`d`o [cr`w`t

[@WQF^ ILJ[COY@QLW^ Y^YQCJ

Qnoa`d`o [cr`w`t

Qnoa`d`o [`snco

  Dloscptu`f
Jlacf

08
 

02

Alrltmc` C. Lrcj a`o @sum`o Dcpcr`w`t`o

@sum`o
@sum`o dcpcr`w
dcpcr`w`t`
`t`o
o `a`f`m
`a`f`m su`tu
su`tu prlscs
prlscs `t`u
`t`u r`obd`
r`obd`n`o
n`o dcbn`t`
dcbn`t`o
o p`a`
p`a` pr`dtc
pr`dtcd 
d 
dcpcr`w`t`o y`ob f`obsuob angcrnd`o dcp`a` p`snco. [`a` pcf`ds`o``o `sum`o dcpcr`w`t`o
tcra`p`t pcoacd`t`o a`o jctlac ut`j` y`ob anbuo`d`o y`ntu jctlac jcjci`md`o j`s`f`m

sci`r` nfjn`m y`ob scf`oeutoy` andco`f scg`b`n prlscs dcpcr`w`t`o (oursnob prlicss).
prlicss). [rlscs
dcpcr`w`t`o y`ob anecf`sd`o lfcm Lrcj jcjpuoy`n tnb` t`m`p prlscs dcpcr`w`t`o y`ob
andco`
andco`ff scg`b`n
scg`b`n dcbn`t`
dcbn`t`o
o prlscs
prlscs tcdolf
tcdolflbn
lbn a`rn
a`rn pr`dtc
pr`dtcd
d dcpcr`w
dcpcr`w`t`o
`t`o.. Q`m`p`
Q`m`p`o
o tcrscgu
tcrscgutt
jcfn
jcfnpu
putn
tn55 an`b
an`bol
ols`
s` dcpc
dcpcr`
r`w`
w`t`
t`o
o a`o
a`o pcrs
pcrscp
cpsn
sn,, jcoa
jcoans
ns`n
`no
o snst
snstcj
cj dc
dcpc
pcr`
r`w`
w`t`
t`o
o a`
a`o
o
 pcrcoi`o``o, a`o jcjprlaudsn a`o jcob`tur
jcob`tur snstcj dcpcr`w`t`o.
`) [cobd
[cobd`e
`en`o
n`o
[cobd`en`o
[cobd`en`o dcpcr`w`t`o acob`o
acob`o pcoacd`t`o
pcoacd`t`o Lrcj jcrup`d`o
jcrup`d`o prlscs pcobujpuf`o
pcobujpuf`o
a`t`` y`ob
a`t y`ob gcra`s
gcra`s`rd
`rd`o
`o `a`oy`
`a`oy` tuotut
tuotut`o
`o uotud
uotud pcr`w`
pcr`w`t`o
t`o anrn,
anrn, dcdu`t
dcdu`t`o
`o uotud 
uotud 
jcf`dud`o pcr`w`t`o anrn, dcgutum`o pcr`w`t`o anrn, a`o pcoynjp`ob`o dcgutum`o

 pcr`w`t`o anrn p`a` p`snco y`ob jcob`f`jn j`s`f`m dcscm`t`o a`o pconobd`t`o
huobsn olrj`f (Imrnstcosco & Dcoocy, 7;;>). Wnw`y`t pcoy`dnt a`o pcjcrnds``o
hnsnd
hnsnd anhldu
anhldusd`
sd`o
o p`a`
p`a` t`oa`
t`oa` a`o bce`f`
bce`f` mnpcrb
mnpcrbfnd
fndcjn`
cjn` a`o h`dtlr
h`dtlr-h`d
-h`dtlr
tlr hnsnd,
hnsnd,
cjls
cjlsnl
nlo`
o`f,
f, a`
a`o
o slsn
slsn`f
`f y`
y`ob
ob a`
a`p`
p`tt jcjp
jcjpco
cob`
b`ru
rumn
mn dc
dcj`
j`jp
jpu`
u`o
o p`
p`sn
snco
co uo
uotu
tud 
d 
jcjpcf
jcjpcf`e`
`e`rn
rn a`o jcf`ds
jcf`ds`o`
`o`d`o
d`o gcrg`b
gcrg`b`n
`n `dtnvn
`dtnvnt`s
t`s pcr`w`
pcr`w`t`o
t`o j`oanr
j`oanrnn an`gct
an`gctcs
cs
(Yjcftzcr & G`rc, 7;;>). [cobd`en`o jcourut Lrcj tcranrn a`rn G`sni
a`rn  G`sni Iloantnlonob 
 H`itlr ( dloansn
dloansn h`dtlr y`ob jcoa`s`r),
jcoa`s`r), Sonvc
Sonvcrs`f
rs`f Ycfh I`rc Wcqunsntc
Wcqunsntc (dcgutum`o
 pcr`w`t`o anrn sci`r` ujuj) ,
 , Acvcflpjcot Ycfh I`rc Wcqunsntcs (dcgutum`o
 pcobcjg`ob`o pcr`w`t`o anrn),  Mc`ftm Acvn`tnlo Ycfh I`rc Wcqunsntcs

(dcgutum`o pcr`w`t`o anrn a`rn b`obbu`o dcscm`t`o).

0) [cjcoum`o
[cjcoum`o Dcgutum`
Dcgutum`o
o Dloansn
Dloansn H`dtlr
H`dtlr y`ob
y`ob Jcoa`s
Jcoa`s`r
`r ( G`sni
 G`sni Iloantnlonob 
H`itlr )
[cobd`
[cobd`en`
en`o
o jcoi`d
jcoi`dup
up dloans
dloansnn y`ob
y`ob jcjpco
jcjpcob`r
b`rumn
umn p`snco
p`snco @sj`
@sj` Grloim
Grloimn`f
n`f
a`f`j
a`f`j jcjcou
jcjcoumn
mn dcgutu
dcgutum`o
m`o anrnoy
anrnoy`.
`. A`t`
A`t` pcobd`
pcobd`en`
en`o
o jcfnpu
jcfnputn
tn ujur,
ujur, econs
econs
dcf`jno, pcoanand`o, st`tus dcscm`t`o, st`tus pcrdcjg`ob`o, snstcj pcr`w`t`o
dcscm`t`o
dcscm`t`o snstcj dcfu`rb`, plf` mnaup,
mnaup, fnobduob`o
fnobduob`o.. Wnw`y`t
Wnw`y`t dcscm`t`o
dcscm`t`o y`ob
 pcotnob `a`f`m `p`d`m p`snco scrnob jcob`f`jn scr`ob`o @sj` Grloimn`f

([uroljl, 7;00).

02
 

0=

7) [cjcoum`o
[cjcoum`o Dcgutum`
Dcgutum`o
o [cr`w`
[cr`w`t`o
t`o anrn
anrn y`ob
y`ob Sonvcr
Sonvcrs`f
s`f (Sonvcrs`f
(Sonvcrs`f Ycfh I`rc
 Wcqunsntc)
`) Dcgutum`o [cro`p`s`o a`o Ynrduf`sn
g) Dcgutum`o I`nr`o a`o Cfcdtrlfnt
i) Dcgutum`o Outrnsn

a) Dcgutum`o Cfnjno`sn a`o Cdsrcsn

c) Dcscnjg`ob`o `ot`r` @dtnvnt`s a`o Nstnr`m`t
h) [cjcfnm`r``o dcscnjg`ob`o `ot`r` dcscoanrn`o a`o notcr`dsn slsn`f
b) [coicb`m`o tcrm`a`p Wcsndl y`ob Jcob`oi`j Mnaup  
9) [cjco
[cjcoum`
um`o
o Dcgutu
Dcgutum`
m`o
o [cobc
[cobcjg`
jg`ob`
ob`o
o [cr`w
[cr`w`t
`t`o
`o Anrn
Anrn (Acvcflpjcot Ycfh 
I`rc Wcqunsntcs)
Queu`o dcgutum`o pcobcjg`ob`o pcr`w`t`o anrn gcrmuguob`o acob`o tnobd`t
 pcrdcjg`ob`o noanvnau a`o fnobduob`o tcjp`t tnobb`f y`ob gcrd`nt`o acob`o
sndfus dcmnaup`o scrt` pcrug`m`o mnaupoy`. Gcgcr`p` m`f y`ob gcrmuguob`o

acob`o tnobd`t pcrdcjg`ob`o pcr`w`t`o anrn `a`f`m sntu`sn y`ob jcoauduob

tcrm`a`p pcrdcjg`ob`o pcr`w`t`o anrn, tcrfng`t a`f`j pcobcjg`ob`o anrn scrt`
jcoicb`m `t`u jcob`t`sn a`jp`d a`rn sntu`sn noanvnau a`o sntu`sn dcmnaup`o
y`ob
y`ob juobdn
juobdno
o jcjpco
jcjpcob`r
b`rumn
umn pcrdcj
pcrdcjg`o
g`ob`o
b`o j`ousn
j`ousn`.
`. (Lrcj,
(Lrcj, 0>=;
0>=; a`f`j
a`f`j
Qljcy & @ffnblla, 7;;8 ).
1) [cjcoum`o
[cjcoum`o Dcgutu
Dcgutum`o
m`o [cr`w`t
[cr`w`t`o
`o Anrn y`ob Jcoynjp`
Jcoynjp`ob
ob a`rn Dcscm`t
Dcscm`t`o
`o
( Mc`ftm
 Mc`ftm Acvn`tnlo Ycfh I`rc Wcqunsntcs)
Queu`o [cr`w`t`o anrn a`f`j m`f non antueud`o dcp`a` lr`ob y`ob s`dnt `t`u
tr`uj`,
tr`uj`, y`ob jcob`f`jn
jcob`f`jn b`obbu`o
b`obbu`o p`tlflbn,
p`tlflbn, tcrj`sud
tcrj`sud dctna`dj`j
dctna`dj`jpu`o
pu`o a`o

 p`snco i`i`t y`ob sca`ob anr`w`t a`o jcoe`f`on tcr`pn. B`obbu`o dcscm`t`o
a`p`t
a`p`t tcre`a
tcre`ann scp`oe`
scp`oe`ob
ob w`dtu
w`dtu scmnob
scmnobb`
b` `d`o
`d`o jcjpco
jcjpcob`rb`rumn
umn pcob`f
pcob`f`j`
`j`o
o
noanvnau a`f`j jcobm`a`pn dloansn s`dnt scp`oe`ob mnaupoy`. [coy`dnt `t`u
tr`uj` tna`d m`oy` p`a` strudtur tugum, hnsnlflbn a`o psndlflbn s`e`, tct`pn eub`
 p`a` dloscp anrn scutumoy`. Dctnd` dloscp anrn j`ousn` jcob`f`jn b`obbu`o
(tcrj
(tcrj`su
`sud
d rct`r
rct`ra`
a`sn
sn jcot
jcot`f
`f `t`u
`t`u `u
`utn
tnsj
sjc)
c),, pc
pcrd
rdcj
cjg`
g`ob
ob`o
`o no
noan
anvn
vnau
au `d
`d`o
`o
jcjg
jcjgcrn
crnd`
d`o
o a`
a`jp
jp`d
`d g`
g`nd
nd pc
pcrj
rj`o
`oco
co j`up
j`upuo
uo scjco
scjcot`
t`r`.
r`. [c
[cr`
r`w`
w`t`
t`o
o an
anrn
rn
jcru
jcrup`
p`d`
d`o
o dl
dljp
jplo
loco
co a`
a`rn
rn sn
snstc
stcj
j tnoa
tnoa`d
`d`o
`o pc
pcr`
r`w`
w`t`
t`o
o an
anrn
rn no
noan
anvn
vnau
au y`
y`ob
ob
jcrup`
jcrup`d`o
d`o f`obd`m
f`obd`m ’ f`obd`
f`obd`m
m a`f`j pcr`w`t`o
pcr`w`t`o dctnd`
dctnd` tcre`an
tcre`an b`obbu
b`obbu`o
`o

dcscm`t`o (Lrcj, 0>=; a`f`j Qljcy & @ffnblla, 7;;8 ).

0=
 

0>

3) Dcgu
Dcgutu
tum`
m`o
o [cr`
[cr`w`
w`t`
t`o
o Anrn
Anrn y`ob
y`ob Qcr`
Qcr`pc
pcut
utnd
nd (Qmc
Qmcr`p
r`pcut
cutni
ni Ycfh
Ycfh I`rc
I`rc
 Acj`oa)
Qcr`p
Qcr`pnn pc
pcjc
jcou
oum`
m`o
o dc
dcgu
gutu
tum`
m`o
o a`
a`s`r
s`r jcru
jcrup`
p`d`
d`o
o pr
prlb
lbr`j
r`j pc
pcr`w
r`w`t
`t`o
`o y`
y`ob
ob
 gcrtueu`o a`f`j jcjcoumn dcgutum`o a`s`r p`snco scsu`n acob`o t`oa` a`o
bce`f` y`ob juoiuf p`a` p`snco. Gcgcr`p` m`f y`ob m`rus anpcrm`tnd`o pcr`w`t

dctnd` jcjgcr
dctnd` jcjgcrnd`
nd`o
o pcjcou
pcjcoum`o
m`o dcgutu
dcgutum`o
m`o a`s`r
a`s`r p`a`
p`a` p`snco
p`snco,, an`ot`
an`ot`r`o
r`oy`
y`
jcob`tur a`o jcoblotrlf econs `t`u j`i`j dcgutum`o a`s`r y`ob angutumd`o
 p`snco a`o g`b`nj`o` i`r` pcjgcrn`ooy` p`a` p`snco. Qmcr`pcutni Ycfh I`rc
 Acj`oa  eub` gcrtueu`o uotud jconobd`td`o dcbn`t`o y`ob jcouoe`ob
 pcjcoum`o dcgutum`o a`s`r scpcrtn prljlsn a`o pcoicb`m`o y`ob jcoauduob
 p`snco a`f`j jcjcoumn dcgutum`o a`s`r scsu`n tnobd`t dcj`oanrn`ooy` (Lrcj,
0>=; a`f`j Qljcy & @ffnblla, 7;;8 ).

0>
 

7;

Hlrj`t [cobd`en`o Alrltmc` Lrcj (Ycfh I`rc)

7.1. 0 An`bolstn
An`bolstnii Lpcr`tnlo
Lpcr`tnlo ([cobd`e
([cobd`en`o)
n`o)
Nacotnt`s [`snco

 O`j` 5 Ol Wcb. 5
Q`obb`f J`sud WY 5 An`bols` Jcans 5
@f`j`t 5 Q`obb`f [cobd`en`o 5

 G`sni Iloantnlonob
Iloantnlonob H`itlr 
Ssn` Econs Dcf`jno 5
Yt`tus Dcscm`t`o 5 [lf` Mnaup 5

 Dcfum`o St`j`  Anct

 @dtnvnt`s 5

 B`y
`y`` mna
mnaup y`o
y`ob ocb`t
`tnnvc

tcrm`a`p dcscm`t`o

 Wnw`y`t Dcscm`t`o Ycd`r`ob

Ynstcj Dcfu`rb`

 Qnobb`f acob`o 5

 ^`ob jcocj`on scf`j` an WY 5

 Wnw`y`t Dcscm`t`o A`mufu

Ylsn`f Gua`y` 5
 [coanand`o 5

 Yudu 5

 @b`j` 5
  Wnw`y`t Dcscm`t`o Dcfu`rb`
[cdcre``o 5
 

Ynstcj [cf`y`o`o Dcscm`t`o 5 Dctcrscan``o

Dctcrscan``o sujgcr a`y`

 [cf`y`o`o Dcscm`t`o Qcracd`t 5 Dlpnob s``t `a` j`s`f`m 5

  Dcgn`s``o Y``t Y`dnt  5

Yt`tus [crdcjg`ob`o 5 Fnobduob`o 5

[coy`dnt jcoycg`gd`o b`obbu`o pcrdcjg`ob`o   Dloansn ruj`m

7;
 

70

 Dloansn scdnt`r ruj`m

Sonvcrs`f Ycfh I`rc 

I`rc  Wcqusntcs
Wcqusntcs (SYIW)
(SYIW)
Sa`r`
 Dcfum`o 5  [cjcrnds``o F`glr`tlrnuj
Q`obb`f [cjcrnds```o 5
G`tud 5  [rlaudtnh  Olo-prlaudtnh

 Oycrn A`a`   Ayspo

Ayspocu
cu F`no-

f`no 5 .............................  [cjcrnds``o An`bolstnd 5

Econs [cjcrnds``o 5
 Q`oa` ’ t`oa` Xnt`f 5
Q`obb`f [cjcrnds``o 5
 O`an 5 ..............x/jcont M`snf [cjcrnds``o

Wcbufcr  Nrcbufcr
Qcr`pn Jcans 5
Fcj`m  Du`t

QA 5......./.........jjMb

Yumu 5 ..........;I

WW 5 ...........x/jcont

Wcbufcr   Nrcbufcr Q`rdnpocu

Mnpcrocu Dusj`uf Imcyoc Ytldc

 [cobcjg`ob`o [`ru 5

Ynjctrns @snjctrns

Wctr`dsn Ltlt @dscslrns

 Yu`r` o`h`s 5

Xcsndufcr Yolrnob Burbfnob

 Yu`r` [`ru 5

D`o`o 5 Xcs
Xcsndu
ndudfc
dfcrr   Rmccznob

70
 

77

Wmloimn Ir`idfcs

Dnrn 5 Xcsndu
Xcsndudfcr
dfcr   Rmccznob

Wmloimn Ir`idfcs

 Guoyn E`otuob
 Juron Y0 a`o Y7  Y9 Y1

Jur jur B`fflp

 I`pnff`ry Wchnff
 6 9 actnd  ? 9 actnd

 @f`tg`otu 5 ............................................
..........................................................
..............
...................
 Dcj`jpu`o pcjcoum`o dcgutum`o
J`oanrn [`rtn`f Qcrb`otuob

I`nr`o
 Dcfum`o  [cjcrnds``o F`glr`tlrnuj
[cra`r
[cra`r`m`o
`m`o Acmna
Acmna`r`sn
`r`sn   Cacj` Q`obb`f [cjcrnds``o 5
Ju`f  Juot`m

 Qurblr Dufnt 5 G`nd  Jcouruo  Qcr`pn Jcans

 Cacj` 5 ................................
................................
+0  +7 +9  +1  +3

Not`dc-Lutput
Not`dc Lutput
[crlr`f jf/....e`j Srnoc jf/....e`j
[`rcotcr` jf/.
jf/...
...e
.e`j
`j Hcics
Hcics jf/.
jf/...
...e
.e`j
`j
f
NRF jf/....e`j
………. jf/....e`j
Eujf`m jf/....e`j Eujf`m jf/....e`j
Ycfnsnm

 @f`tg`otu 5 ............................................
..........................................................
..............
...................

77
 

79

 Dcj`jpu`o pcjcoum`o dcgutum`o

J`oanrn [`rtn`f  Qcrb`otuo
Outrnsn
 Dcfum`o 5  [cjcrnds``o F`glr`tlrnuj
Ju`f  Juot`m Qna`d O`hsu J`d`o Q`obb`f [cjcrnds``o
  F`no-f`no 5 Dnjn` Dfnond
...........................................
.................................................................
................................
.......... BAY jb/aF 2;
2; - 01;
........ @fgujno b/aF 9,1 ’ 1,=
 GG 5 .........db,
.........db, QG 5 ..........ij,
..........ij, NJQ 5 .............
.............  [cjcrnds``o An`bolstnd 5

 Du`otnt`s Anct 5 ............x/m`rn Econs [cjcrnds``o 5

 Du`fnt`s Anct 5 ........................ Q`obb`f [cjcrnds``o 5

 Gnsnob usus 5 ............x/jcont M`snf [cjcrnds``o 5

 @f`tg`otu 5 ............................................
....................................................
........
.................... Qcr`pn Jcans 5


Dcj`jpu`opcjcoum`odcgutum`o
J`oanrn  [`rtn`f Qcrb`otuob
Cfnjno`sn
Hcd`f/G@G  M`snf [cjcrnds``o F`glr`tlrnuj
Dcfum`o 5 Q`obb`f [cjcrnds``o
 Nodlotnocosn`   Dlostnp`sn   An`rc Huobsn Bnoe`f
 Oycrn Srcuj jb/aF 7; ’ 1;
F`no- Drc`tnono jb/aF ;,8 ’ 0,3
f`no 5 ................................................................
..  [cjcrnds``o An`bolstnd 5
G@G tcr`dmnr 5................................
5................................ Econs [cjcrnds``o 5
Hrcducosn 5 ................/..........m`rn
................/..........m`rn Q`obb`f [cjcrnds``o 5
R`ro
R`ro`` 5 ....
..........
......
....
....
.. G`u
G`u 5 ...
.......
......
....
....
.... M`snf [cjcrnds``o 5
Dlosnstcosn5..................
@f`tg`otu 5 .........................................
.....................................................
............
.....................
Dcj`jp`uopcjcoum`odcgutum`ocfnjno`snhcd    Qcr`pn Jcans
`f
 J`oa
J`oanr
nrnn  [`rtn`f
 Qcrb`otuob

79
 

71

 Srnoc/G@D
Dcfum`o 5
Nodlotnocosn` Wctcosn Arngfnob Aysurn`
F`no-

f`no 5 ................................................................
....
Eujf`m 5 ........jf/.......e`j R`ro` 5 .............
G`u5 ..........
@f`tG`otu 5...........................................
5.........................................................
..............
....................
Dcj`jpu`opcjcoum`oCfnjno`sn Srnoc
J`oanrn
 [`rtn`f   Qcrb`otuob
@dtnvnt`s a`o Nstnr`m`t
  Dcfum`o 5  Dcj`jpu`o Cdstrcjnt`s 5
Yus`m tnaur Dctcrg`t`s`o pcrbcr`d`o Cdstcrcjnt`s
Cdstcrcjnt`s @t`s a`o Cdstrcjnt`s
Cdstrcjnt`s
Gcarcst G`w`m
F`no-f`no 5 (D`o`o Dnrn ) dcjuan`o g`oanobd`o.
..........................................
................................................................
........................................
..................
.. Dcscjut`o Cacj`
Qnaur 5 ........e`j/m`rn G``f [ui`t
Achlrjnt`s Dcdu`t`o Ltlt
B`obbu`o 5 .............................
............................. Dcscn
cnj
j`g`ob`o Dllra
ranno`s
`snn
Dcj`jpu`o @dtnvnt`s Ycoan Ycoslrn
 Oycrn Wchfcd 

Dctcrg`t`s`o B`nt
Hccanob Brlljnob Wcot`ob Bcr`d
Gf`aacr Qr`oshcrs  
G`tmnob Arcssnob
Qlnfct Ssc Jlgnfnty  [cjcrnds``o An`bolstnd 5
Glwcfs Yt`nrs
Econs [cjcrnds``o 5
Q`obb`f [cjcrnds``o 5
M`snf [cjcrnds``o 5

 Qcr`pn Jcans 5

 @f`tG`otu 5...........................................
5.............................................................
..................
..........

71
 

73

 Dcj`jpu`opcjcoum`o` dtnvnt`s a`o nstnr`m`t

J`oanrn [`rtn`f Qcrb`otuob
[coicb`m`o Qcrm`a`p G`m`y`
Dcfum`o  Wnw`y`t a`o Wcsndl E`tum 5
 Oycrn Fud` [`o`s

Yumu 5..............;i
fld`sn oycrn......................
[ 5 oycrn gcrt`jg`m
gcrt`jg`m s``t ..........
...............
..........
..........
..........
........
...
oycrn gcrdur`ob  M`snf [cjcrnds``o F`glr`tlrnuj
s``t ........................................
........................................ Q`obb`f [cjcrnds``o
P 5 oycrn scpcrtn
scpcrtn ..........
...............
..........
..........
..........
..........
..........
.....,,
notcosnt`s oycrn ........................................
........................................
W 5 oycrn p`a` `rc` ........................................,
oycrn 5 tna`d
jc
jcoy
oycg
cg`r
`r jco
jcoycg
ycg`r
`r p`a`
p`a`  [cjcrnds``o An`bolstnd 5
`rc` ........................................
........................................ Econs [cjcrnds``o 5
Y 5 oycrn sd`f` 5 Q`obb`f [cjcrnds``o 5
Q 5 oycrn p`a` w`dtu
w`dtu 5 p`bn sn`ob slrc M`snf [cjcrnds``o 5
j`f`j scp`oe`ob m`rn

 Fud` p`a` `rc` ........................................

Sdur`o 5 ......ij x ......ij x .....ij
R`ro` Fud` 5
Jcr`m..
Jcr`m.....
...%
% Jcr`m
Jcr`m Jua`..
Jua`.....
...%
%
Duonob......% Mne`u.....% Mnt`j......%
Cdsua`t 5 Qcr`pn Jcans 5
Qna`d ^` [utnm

Duonob Mne`u  Jcr`m

Eujf`m 5 ..................jf
Ar`no 5 Qna`d ^`

Eujf`m 5 ..................jf/......e`j
..................jf/......e`j

 @f`t g`otu 5

73
 

78

 Dcj`jp
Dcj`jpu`o
u`o pcjcou
pcjcoum`o
m`o dcgutu
dcgutum`o
m`o
 pcoicb`m`o tcrm`a`p g`m`y`
J`oanrn [`rtn`f

Qcrb`otuobJ`oanrn

Huobsn Ylsn`f [rljlsn a`o Dcnobno`o Dcscm`t`o

dc`r`m Olrj`f
 Dcfum`o 5  Dcfum`o 5

 Notcr`dsn tcrm`a`p lr`ob f`no 5  Sp`y`

Sp`y` pconob
pconobd`t
d`t`o
`o dcj`jp
dcj`jpu`o
u`o dc
G`nd Dur`ob `r`m olrj`f

 Ynd`p tcrm`a`p tco`b` dcscm`t`o 5

Dllpcr`tnh Dur`ob dllpcr`tnh  @f`tG`otu 5 .......................................
.......................................

 @f`tG`otu 5 .........................................
........................................................
............... ...............................
 Dcj`jpu`o
Dcj`jpu`o pcjcoum`o
pcjcoum`o prljlsn
prljlsn
........
 Dcj`jpu`o huobsn slsn`f a`o dcscm`t`o dc`r`m olrj`f

  J`oanrn [`rtn`f Qcrb`otuob J`oanrn [`rtn`f

Qcrb`otuob

 Acvcflpjcot Ycfh I`rc Wcqunsntcs

 Acvcflpjcot Wcqunsntcs (AYIW)
[cjcfn
jcfnm`
m`rr``o
``o [co
cobc
bcjg
jg`o`ob`
b`o
o Fnobd
nobduo
uob`
b`oo [coic
oicb`
b`m`
m`o/
o/J
J`o`
`o`ecjco
jco Dloan
loansn
sn
^`ob
^`ob Jcob`
Jcob`oi`
oi`j
j [crdcj
[crdcjg`o
g`ob`o
b`o

Olrj`f
 [crdcjg`ob`o jcf`dud`o pcr`w`t`o anrn 5  [cr`s``o s``t s`dnt scd`r`ob 5

 Dcj`jpu`o
Dcj`jpu`o jcjcoumn
jcjcoumn dcgutum`o
dcgutum`o pcr`w`t`o
pcr`w`t`o I`r` jcob`t`sn pcr`s``o tcrscgut 5
anrn 5

Dloansn fnobduob`o scdnt`r 5

 Mc`ftm Acvn`tnlo Ycfh
Ycfh I`rc Wcqunsntcs
Wcqunsntcs (MAYIW)
Dcp`tum`o A`f`j Jcobndutn [rlscs Dcs`a`r`o Qcot`ob J`s`f`m
[coblg`t`o Dcscm`t`o

Dcp`
Dcp`tu
tum`
m`o
o a`
a`f`
f`j
j jcoc
jcocrn
rnj`
j` no
nohl
hlrj
rj`s
`snn st`tu
st`tuss 
[cobct`mu`o tcot`ob dloansnoy` 5
dcscm`t`o 5

78
 

72

  Dcp`
Dcp`tu
tum`
m`o
o a`
a`f`j
f`j jcoe
jcoe`f
`f`o
`onn pc
pcob
oblg
lg`t
`t`o
`o a`
a`o
o [c
[cob
obct
ct`m
`mu`
u`o
o tc
tcot
ot`o
`ob
b pc
pcr`
r`w`
w`t`
t`o
o
 pcr`w`t`o 5  pcoy`dntoy` 5

Jcjl
Jcjlan
anhn
hnd`
d`sn
sn B`jg
B`jg`r
`r`o
`o Anr
Anrnn Qcrm
Qcrm`a
`a`p
`p Jla
lanh
nhnd
nd`s
`snn B`y
`y`
` Mnau
naup Sotu
Sotud 
d 
[crug`m`o Yt`tus Dcscm`t`o. Gcr`a`pt`sn
 [crug`m`o B`jg`r`o anrn 5  B`y` mnaup s``t non

Dcj`jpu`o `a`pt`sn acob`o b`jg`r`o anrn 5 Dcj`jpu`o `a`pt`sn b`y` mnaup

acob`o dloansn s``t non 5

7.1.. 7 Acsnbo
7.1 Acsnbo Oursno
Oursnob
b Yystc
Yystcj
j
 Acsnbo Oursnob Yystcj

[rcsirnptnvc Lpcr`tnlo Jctmla

Ol Oursnob An`bolsns
OLI ONI

72
 

7=

Oursnob Yystcj 5
 Qmc Rmlffy
Rmlffy iljpcos`tlr
iljpcos`tlry
y oursnob
oursnob
systcj
 Qmc p`rtn`ffy iljpcos`tlry oursnob
systcj
 Qmc supplr
supplrtnv
tnvcc caui`tn
caui`tnvc
vc ou
oursno
rsnob
b
systcj
( pnfum s`f`m s`tu scsu`n dloansn p`snco
dnt` )

Jctlac [cr`w`t`o 5
Buna`oic
Yupplrt
Qc`imnob
 @itnob Lr Alnob Hlr 
[rlv
[rlvna
nano
nob
b Acvc
Acvcfl
flpj
pjco
cot`f
t`f
Covnrlojcot

7.1. 9 J`o`ecjc
J`o`ecjco
o Oursnob
Oursnob Yystcj
Yystcj ( Njpfcjc
Njpfcjcot`s
ot`snn a`o Cv`fu`sn
Cv`fu`sn )

Wcbuf`tlrn Lpcr`tnlos ( Ilotrlf Lpcr`tnlos

 Ol Oursnob An`bolsns
Njpfcjcot`sn ) ( Cv`fu`sn )
Buna`oic ( Jcob`r`md`o ) Y5
Yupplrt ( Auduob`o ) L5

Qc`imnob ( Jcob`e`rd`o ) @5
@itnob hlr ( Qnoa`d`o ) [5
[r
[rlv
lvna
nano
nob
b lh ac
acvc
vcfl
flpj
pjco
cot`
t`ff
(Jlanhnd`sn Fnobduob`o )
  (Yimllf lh Oursnob H`iufty & Ytuacots, 7;01 4 @ffnblla, 7;01 4 A`vns, 7;;8).

A@HQ@W [SYQ@D@

@fn,
@fn, Rcoa
Rcoar`
r`,, 0>>>
0>>>,,  [ctuoeud [r`dtns Wcm`gnfnt`sn [coacrnt` Ytrldc,
Ytrldc, G`bn`o
G`bn`o Ocurlf
Ocurlflbn
lbn

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