W]KWKQDH WNOM^DYDF W]KI^B BN]DELFDF

ID]L MDCDF HLOMDC MN]MNFY^B MDF@^F
IDYD] 
Wrkpksdh lfl ilsusuf uftub ononfucl sdhdc sdtu tu`ds odtd pnhdedrdf Wrdbdryd idf
Bnwlrdusdcddf ydf` il dopu khnc Lmu ^pl Furcdjlzdc

Ilsusuf khnc 5
WY. Mlftdf` Onruyd Hnstdrl (Bnhkopkb 1)

4. Cktodf EEc
ckfskf DDhhnxdfinr H
H.. (7<)
=. Ed`di Pnfdf` Qurykdel (47)
1. Ed
Edzd
zduh
uhcd
cdq
q Dh
Dh-c
-clr
lrscy
scy B. (4
(44)
4)
9. Ekf
Ekfdtcd
dtcdf
f Inf
Infdfi
dfird
rd @ufd
@ufdil
il (4=
(4=))

Bnhds SL OLWD-N

Dhdodt 5 Bkophnbs Wdedb, Eh. Mdbtl LZ Fk. 4, ]Y.4/]P.<,

Bnodf``lsdf, Wdhonrdc, Bktd Edbdrtd Mdrdt, Idnrdc Bcusus Lmubktd

Edbdrtd
=7=7
 

BDYD WNF@DFYD] 

Wuel syubur pnfyusuf uadpbdf bnpdid Dhhdc QPY, ydf` tnhdc onomnrlbdf rdcodt idf
bdrufld-Fyd snclf``d prkpksdh Plrdusdcd Bnrdelfdf idrl Mdcdf Hlomdc Mnrmnftub Mdf`uf
Idtd
Id tdrr lfl
lfl idpd
idpdtt ilsn
ilsnhn
hnsd
sdlb
lbdf
df inf`
inf`df
df mdlb
mdlb.. Ylid
Ylidb
b hu
hupd
pd sc
scdh
dhdw
dwdt
dt id
idf
f sd
sdhd
hdo
o sn
snok
ok`d
`d
tnrhlopdcbdf bnpdid ]dsuhuhhdc Oucdoodi QDP, bnhudr`dfyd, sdcdmdtfyd, idf bnpdid bltd
snhdbu uodtfyd.
Wr
Wrkp
kpks
ksdh
dh lfl
lfl bdol
bdol mudt
mudt uftu
uftub
b on onhn
hnf`
f`bd
bdpl
pl tutu`d
`dss odtd
odtd pnpnhd
hded
edrd
rdf
f Wrdb
Wrdbdr
dryd
yd ididff
Bnwlrdusdcddf.. Bdol uadpbdf tnrlod bdslc bnpdid snoud
Bnwlrdusdcddf s noud plcdb ydf` tnhdc onomdftu idhdo
 pnfyusufdf prkpksdh Plrdusdcd Bnrdelfdf
Bnrd elfdf idrl Mdcdf Hlomdc Mnrmnftub Mdf`uf Idtdr lfl.
Idf bdol eu`d onfydidrl
onfydidrl pnftlf`fyd
pnftlf`fyd dbdf suomnr
suomnr mdaddf idf rnjnrnfsl lftnrfnt ydf` tnhdc
onomdftu idhdo onomnrlbdf lfjkrodsl ydf` dbdf onfedil mdcdf pnomudtdf prkpksdh
Bdol
Bdol eu`
eu`dd onf
onf`ua
`uadpb
dpbdf
df tnr
tnrlod
lod bds
bdslc
lc bnp
bnpdid
did sno
snoudud plc
plcdb
db ydf
ydf`
` tnh
tnhdc
dc ono
onomnrmnrlbd
lbdff
drdcdf snrtd mlomlf`dffyd snhdod lfl snclf``d pnfyusufdf prkpksdh lfl idpdt ilmudt inf`df
snmdlb
snm dlb-md
-mdlbf
lbfyd.
yd. Bdo
Bdoll onf
onfydi
ydidrl
drl ods
odslclc mdf
mdfydb
ydb bnb
bnburd
urdf`d
f`dff idh
idhdo
do pnf
pnfuhl
uhlsdf
sdf Wrk
Wrkpks
pksdh
dh
Plrdus
Plr dusdcd
dcd Bnrd
Bnrdelf
elfdf
df idr
idrll Mdc
Mdcdfdf Hlo
Hlomdc
mdc Mnr
Mnrmnf
mnftub
tub MdfMdf`uf
`uf Idt
Idtdr
dr lfl snc
snclf`
lf``d
`d bdo
bdoll
onf`cdrdpbdf brltlb idf sdrdf ydf` mnrsljdt
mnrs ljdt onomdf`uf inol pnfynopurfddf odbdhdc lfl.. lfl. .
Bdol
Bdol ok okckckf
f od
oddj
dj el
elbd
bd il ididhd
hdo
o pr prkp
kpks
ksdh
dh lf
lfll tn
tnri
ridp
dpdt
dt md
mdfy
fydb
db bnbnsd
sdhd
hdcd
cdff ididff
bnburdf`df, bdrnfd bnsnopurfddf cdfyd olhlb \df` Odcd Budsd ydltu Dhhdc QPY, idf
bnburdf`df pdstl olhlb bltd snmd`dl odfusld. Qnok`d Wrkpksdh Plrdusdcd Bnrdelfdf idrl
Mdcdf Hlomdc Mnrmnftub Mdf`uf Idtdr lfl idpdt iltnrlod inf`df mdlb.

Lfikfnsld, D`ustus =7=7

Wnfyusuf

l
 

IDJYD] LQL

BDYD
BDYD WNF@DF
WNF@DFYD]
YD]………
………………
………………
………………
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l
IDJYD]
IDJYD] LQL………
LQL………………
………………
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..
ll
MDM L WNFIDC
WNFIDC^H^ ^H^DF…
DF…………
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4
D. HDYD] MNHDBDF@
MNHDBDF@……….….
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M. Y^E^DF……………
Y^E^DF……………….………. ….……….…….……
…….……………………
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……….
=
A. ODFJDDY………
ODFJDDY……………………… ………………….………….………………………
………………………………
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=
MDM LL WNOMD
WNOMDCDQ CDQDF…
DF…………
………………………………
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1
D. INQB
INQB]L]LWQ
WQLL ^QDC
^QDCD…
D………
………………………………
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..
1
L. W]KJL
]KJLHH ^QD
^QDCD……
CD………… ………………………………
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...
1
LL. QY
QY]^
]^BY
BY^]^] K]@D
K]@DFL
FLQD
QDQL
QL……
……………………
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…...
.. 1
M. ZLQL
ZLQL IDF
IDF OLQLOLQL……
…………
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1
A. W]KI
W]KI^B^B \DF@\DF@ ILCD
ILCDQL
QLHB
HBDF
DF……
…………
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…………
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1
I. LIN IDFIDF WNH^
WNH^DF
DF@
@ ^QDC
^QDCD…D………
…………
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…………
……………………
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……… …
9
N. DFDH
DFDHLQLQLQ
LQ QPKY
QPKY……
…………………………………………
…………
…………
…………
……………………
…………
…………
……… …
9
J. Q^OM
Q^OMN]N] ID\DID\D ^QDC
^QDCD…
D…………………
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9
@. WN]N
WN]NFA
FADF
DFDDDDF
F DIOL
DIOLFL
FLQY
QY]D
]DQL
QL……
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>
C. BKFILQL
BKFILQL WDQD]…………
WDQD]…………………………
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L. HKBD
HKBDQLQL……
…………
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LL. YD]@NY WDQD]……….…………………………………………………….
:
L. ]NFA
]NFADF
DFDD WNOD
WNODQD
QD]D
]DF…
F………
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L. BKFQNW W]KOKQL…………………………………………………………..
:
LL. WNFNYDWDF CD]@D………………………………………………………..
:

ll
 

E. JDQL
JDQLHL
HLYD
YDQQ IDF
IDF WN]D
WN]DHD
HDYD
YDFF W]KI
W]KI^B
^BQL
QL……
…………
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..
:
B. BNM^
BNM^Y^
Y^CD
CDFF MDCD
MDCDFF MDB^
MDB^……
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:
H. BNM^
BNM^Y^
Y^CD
CDFF YNFD
YNFD@D
@D BN]E
BN]ED…
D………
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:
O. W]KQ
W]KQNQ
NQ W]KI
W]KI^B
^BQL
QL……
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:
 F. BDWDQLYDQ W]KI^BQL………………………………………………………...
0
K. MLD\
MLD\D D W]KI
W]KI^B
^BQL
QL……
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0
L. ML
MLD\
D\DD DHDY
DHDY……
…………
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.... 0
LL. MLD\
LD\D MDCDF……………………………………………………………...
0
LLL. MLD\
LD\D YNYDW……………………………………………………………….
3
LZ. YKYDH MLD\D………………………………………………………………
3
Z. CD]@D WKBKB…………………………………………………………….
3
W. W]K\NBQL
W]K\NBQL HDMD ]^@L………………
]^@L……………………………
……………………………
………………………….
…………... 3
L. CD]@D E^DH……………………………………………………………….
3
LL.
LL. HDMD
HDMD…… ………………………………
…………
…………
…………
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..
3
LLL.
LLL. HDMD
HDMD/M /M^H
^HDF
DF……
……………………
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MDM
MD M LLL BNQL
BNQLOW
OW^H
^HDF
DF……
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D. BNQLOW^HD
BNQLOW^HDF……………F…………………………
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M. QD]DF………………
QD]DF……………………………
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..
<

ll
 

MDM L
WNFIDC^H^DF

D. HDY
HDYD]
D] M
MNHD
NHDBDF
BDF@
@
Wrkiub bnrdelfdf pdid dwdhfyd ilmudt uftub tueudf juf`slkfdh, mdlb uftub
bnpnff`df
bnpnff` df bnd`dodd
bnd`doddff (rnhl`lus
(rnhl`lus)) odupuf
odupuf bnmutucd
bnmutucdf
f prdbs.
prdbs. Wrkiub
Wrkiub bnrdelfdf
bnrdelfdf
tnrsnmut mnrupd pnflf``dhdf pdid zdodf mdtu snpnr drtnjdb-drtnjdb bdpdb idf
pnrbdbds2 pdid zdodf hk`do mnrupd fnbdrd, okbk, adfirdsd, bdpdb, mnedfd, clf``d
pnrcldsdf snpnr `nhdf`, bdhuf`, idf alfalf. Mnfid-mnfid tnrsnmut ilpdbdl snmd`dl
pnrcldsdf idf prkpnr updadrd rltudh didt mnrmd`dl subu snrtd bn`ldtdf rltudh ydf`
mnrsljdt bnpnradyddf snpnr pnf`ckrodtdf tnrcdidp drwdc fnfnb okydf`. Qnedhdf
inf`
inf`df
df pnrb
pnrbnonomd
mdf`
f`df
df zdod
zdodf f bkfs
bkfsnp
np bdry
bdryd
d bnrd
bnrdel
elfd
fdf
f tn tnru
russ mnrb
mnrbno
nomd
mdf`
f`..
Wnomudtdf bdryd bnrdelfdf ydf` pdid dwdhfyd uftub bnpnff`df juf`slkfdh, idhdo
pnrbnomdf`dffyd
pnrbnomdf`d ffyd onf`dhdol pnr`nsnrdf
pnr`nsnrdf krlnftdsl bn drdc flhdl bnlfidcdf (nstns).
Bnbdyddf
Bnbd yddf dhdo Lfikf
Lfikfnsld
nsld onru
onrupdbd
pdbdff okid
okidhh uftub onf`cdslhbdf
onf`cdslhbdf prkiu
prkiubb
bnrdelfdf. Qnedb idcuhu rdbydt Lfikfnsld tnhdc onf``ufdbdf prkiub bnrdelfdf uftub
ononfucl
ononfu cl bn
bnmut
mutucd
ucdf
f cli
cliup
up snc
sncdrl
drl-cd
-cdrl.
rl. Bnb
Bnbdy
dyddf
ddf dhd
dhdo
o Lfi
Lfikfn
kfnsld
sld onr
onrupd
updbdf
bdf
dfu`nrdc Yucdf \df` Odcd Nsd. Khnc bdrnfd ltu, bltd cdrus onouel alptddf Yucdf
\df` Odcd D`uf` lfl. Wrkiub bnrdelfdf hnmlc mdfydb onodfjddtbdf mdcdf-mdcdf
dhdo. Did eu`d ydf` onodfjddtbdf mdcdf hlomdc snmd`dl mdcdf bnrdelfdf snpnr
hlomdc bnrtds, phdsb, bdrnt, idf hk`do. Ynftufyd sdopdc dtdu hlomdc tnrsnmut
idpdt onomudt pnodfidf`df onfedil idb lfidc, onf`cdslhbdf mdu idb snidp,
idf ido
idopdb
pdbfyd
fyd db
dbdf
df ononrus
rusdb
db hlf
hlf`bu
`buf`d
f`df.
f. Hl
Hlomd
omdc
c tn
tnrsn
rsnmut
mut snm
snmnfd
nfdrfy
rfyd
d idp
idpdt
dt
ilodfjddtbdf snmd`dl mdrdf` bnrdelfdf ydf` mnrodfjddt md`l bncliupdf odfusld.
Qnadrd uouo did iud odado hlomdc ydf` suidc bdhldf bnfdh, ydltu hlomdc
kr`dflb idf hlomdc dfkr`dflb.
kr`dflb dfkr`dflb. Hlom
Hlomdc
dc kr`d
kr`dflb
flb didh
didhdc
dc hlomd
hlomdcc ydf
ydf`
` mlsd inf`df
ouidc
oui dc ilu
ilurdl
rdlbd
bdf
f dtd
dtdu
u oui
ouidc
dc on
onomu
omusub
sub.. Hl
Hlomd
omdcc kr`
kr`dfl
dflb
b on
onf`d
f`dfiu
fiuf`
f` ufs
ufsur
ur
bdrmkf. Hlomdc kr`dflb idpdt iltnoul idhdo bncliupdf sncdrl-cdrl, akftkcfyd buhlt
mudc, sdyurdf, bktkrdf odfusld, idf cnwdf. Qnidf`bdf hlomdc dfkr`dflb didhdc
 enfls hlomdc ydf` mnrwueui pdidt, sdf`dt suhlt dtdu mdcbdf suhlt uftub ilurdlbdf
dtdu idb mlsd onomusub.
onomusub. Hlom
Hlomdc
dc dfkr`
dfkr`dflb
dflb rnhdj suhlt tnrurdl.
tnrurdl. Mnmn
Mnmnrdpd
rdpd mlsd
tnrurdl, tntdpl ononrhubdf wdbtu ydf` hdod. Hlomdc tnrsnmut mnrdsdh idrl suomnr
idyd dhdo ydf` mnrdsdh idrl pnrtdomdf`df snpnr olfydb muol, mdtu mdrd, mnsl,
odc, idf flbnh.
Hlomdc dfkr`dflb uouofyd mnrdsdh idrl bn`ldtdf lfiustrl, pnrtdomdf`df,
idf ikonsb ydltu idrl sdopdc ruodc tdf``d, snpnr bdhnf` mnbds, mktkh, phdsb,
bdrntt slft
bdrn slftns,
ns, pktkf`df
pktkf`df dtdu pnhdt idrl hk`do, mnrmd`dl enfls mdtu
mdtu-mdtu
-mdtudf,
df, idf
pnadc-pnadcdf `nhds. Hlomdc dfkr`dflb ydf` idpdt ilidur uhdf` akftkcfyd sdopdc
phdsb, hk`do, bdad, phdsb, idf bdhnf`. Hlomdc-hlomdc dfkr`dflb idpdt ilplhdc-plhdc
snsudl bnmutucdf, elbd ilflhdl idb hdydb pdbdl odbd hlomdc dfkr`dflb idpdt ilhnmur.
Qnidf`bd
Qnidf`bdff hlomd
hlomdc
c ydf` odslc idhdo bkfilsl mdlb mdlb,, idpd
idpdtt ilod
ilodfjdd
fjddtbdf
tbdf bnom
bnomdhl
dhl

4
 

onfedi
onf edill bdr
bdryd
yd bn
bnrde
rdelfd
lfdf.
f. Elb
Elbd
d hlo
hlomdc
mdc sui
suidc
dc mnr
mnrdhl
dhlc
c odf
odfjdd
jddtt onf
onfedi
edill mdr
mdrdf`
df`
bnrdelfdf
bnrdelfdf,, odbd snadrd nbkf
nbkfkol
kol flhd
flhdlfyd
lfyd dbdf onflf`bdt.
onflf`bdt. Bltd pdtut mnrs
mnrsyubu
yuburr
mdcwd hlomdc dfkr`dflb eu`d idpdt onomnrl odfjddt uftub odfusld.
Hlomdc mnrmnftub mdf`uf idtdr didhdc hlomdc ydf` mnrmnftub mdf`uf ydf`
mnrilonfsl iud, ydltu mdcdf hlomdc ydf` onolhlbl slsl pdfedf` idf hnmdr snclf``d
idb
idb ono
onopuf
pufyd
ydll rud
rudf`.
f`. Hl
Hlomd
omdcc mn
mnrmn
rmnftu
ftub
b mdf
mdf`uf
`uf ididtdr
tdr idp
idpdt
dt mnr
mnrupd
upd mli
mlidf`
df`
mnrdtu
mnrdturdf
rdf snp
snpnr
nr hlf
hlf`bd
`bdrd
rdf,
f, sn`
sn`ll nop
nopdt
dt,, sn`
sn`l`
l`d,
d, idf mdf
mdf`uf
`uf id
idb
b mnr
mnrdtu
dturdf
rdf..
Akftkc hlomdc mnrmnftub mdf`uf idtdr dftdrd hdlf bdrius, iduf, bnrtds, bdlf pnrad,
idf phdsb.

M. Y^
Y^E^
E^D
DF
Yueudf bdol onomudt usdcd lfl, ydltu 5
4. Onf`u
Onf`urdf`l
rdf`l hlomd
hlomdc c dfkr`dfl
dfkr`dflbb ydf`
ydf` suhlt
suhlt uftub
uftub tnrurd
tnrurdl.
l.
=. Ono
Onomub
mubdd pnh
pnhudf
udf`` usd
usdcd
cd mlsfls
mlsfls prk
prkiub
iub bnrdelf
bnrdelfdf
df idrl mdc
mdcdf
df hlomdc
hlomdc mnr
mnrmnf
mnftub 
tub 
 mdf`uf idtdr.
1. Onflf
Onflf`bdtb
`bdtbdfdf flhdl
flhdl nbkfko
nbkfkolsls md`l
md`l hlomdc
hlomdc dfkr`
dfkr`dflb.
dflb.
9. On
Onom
omub
ubdd hdpdf`
hdpdf`df df pnbnre
pnbnredd
ddf.
f.

Qnidf`bdf tueudf bdol onomudt prkpksdh lfl, ydltu 5

4. Onf`nt
Onf`ntdcu
dcull pdsdr
pdsdr ydf`
ydf` dbd
dbdf
f iltu
iltueu.
eu.
=. Onf`n
Onf`ntdcul
tdcul pnrblrd
pnrblrddf
df mldyd
mldyd ydf` ilpnrhu
ilpnrhubdf
bdf uftub
uftub onouhdl
onouhdl usdcd.
usdcd.
1. Onf`n
Onf`ntdcul
tdcul ontkin
ontkin prkoksl
prkoksl dpd
dpd ydf`
ydf` dbdf il`uf
il`ufdbdf.
dbdf.

A. OD
ODFJ
FJDD
DDY
Y
Odfjddtt pnf
Odfjdd pnfuhl
uhlsdf
sdf prk
prkpks
pksdh
dh lfl did
didhdc
hdc ono
onopnr
pnrbdy
bdydd pnf
pnf`nt
`ntdcu
dcudf
df tnf
tnftdf
tdf``
usdcdd prk
usdc prkiub
iub bnr
bnrdelf
delfdf
df idr
idrll mdc
mdcdf
df hlo
hlomdc
mdc mnr
mnrmnf
mnftub
tub mdf
mdf`uf
`uf idt
idtdr
dr ydf
ydf`
` mnr
mnrflh
flhdl
dl
nbkfkols snmd`dl sdhdc sdtu adrd uftub onf`urdf`l bnrusdbdf hlf`buf`df sddt lfl.
Qnhdlf ltu, inf`df didfyd prkpksdh lfl bdol eu`d idpdt onopnrkhnc lhou tnftdf`
 md`dlodfd adrd uftub onrnfadfdbdf idf onfedhdf snmudc usdcd.

=
 

MDM LL
WNOMDCDQDF
D. INQB]L
INQB]LWQL
WQL ^QDC
^QDCD
D
L. W]KJLH ^QDCD
 Fdod pnrusdcddf 5 WY. Mlftdf` Onruyd Hnstdrl
Enfls ^sdcd 5 Bnrdelfdf tdf`df
Hkbdsl 5 Bkophnb Wdedb, Eh. Mdbtl LZ Fk. 4, ]Y.4/]P.<,
  Bnodf``lsdf, Wdhonrdc,
Wdhonrdc, Bktd Edbdrtd Mdrdt, Idnrdc
  Bcusus Lmubktd Edbdrtd 44937.
Wrkiubsl 5 Jl`urd jktk idrl bdrius
Wnolhlb 5 Bnhkopkb 1
LL. QY]^BY^] K]@DFLQDQL
Wnoloplf pnrusdcddf
 Ed`di Pnfdf` Qurykdel
Df``ktd pnrusdcddf
 Ekfdtcdf Infdfird @ufdil

Cktodf Eckfskf Dhnxdfinr Hlomkf`
 Edzduhcdq Dh-clrscy Bcdlruh

M. ZL
ZLQL
QL ID
IDF
F OLQ
OLQLL
Zlsl
 Onfalptdbdf prkiub-prkiub mlf`bdl bnrdelfdf bdrius tnrmdlb md`l snoud krdf`
bcusu
cususf
sfyd
yd bkbktd
td Ed
Edb
bdr
drtd
td Mdr drdt
dt idf
idf snb
snbltdr
ltdrf
fyd snsnrt
rtdd ono
onomdmdff`u
`uff elwd
elwd
bnwlr
nwlrdu
dusd
sdc
cddf
ddf, onf nfed
edi
il pnf nf`
`rdel
rdelf
f, idf prk rki
iusnf
usnf prk rkjn
jnsl
slkf
kfdh
dh idh dhdo
do
onfyubsnsbdf pnomdf`ufdf nbkfkol fdslkfdh.
Olsl
 Mnrlfkvdsl onfalptdbdf brndsl insdlf prkiub ydf` mnrodfjddt md`l bkfsuonf
  Onfed`d outu idf bwdhltds prkiub snmd`dl tdf``uf`edwdm pnhdydfdf tnrmdlb.
 Onfsnedctnrdbdf bncliupdf sksldh nbkfkol df``ktd pnrusdcddf bcususfyd idf
odsydrdbdt snadrd uouo.
 Onomdf
Ono mdf`u
`uf
f idf onflf`
onflf`bdtbdtbdf
bdf cumuf
cumuf`df
`df bnredsd
bnredsdod
od inf`df
inf`df lfstdsl
lfstdsl-lf
-lfstds
stdsll
 pnonrlftdc idf swdstd,dsksldsl-dsksldsl
swdstd,ds ksldsl-dsksldsl idf hnomd`d-hnomd`d prkoksl idhdo idf
hudr fn`nrl.
 Onfdwdrbdf mnrmd`dl jl`urd idrl rdfadf`df inf`df insdlf ydf` tnrmdlb, eu`d
budhltds
budhltds ydf` sdf`dt juf`slkfdh
juf`slkfdh inf`df cdr`d tnredf`bdu
tnredf`bdu snclf``d dbdf snodblf
snodblf
 mdfydb krdf` ydf` onomnhlfyd.
onomnhlfyd.
 Onf`lbutsnrtdbdf idhdo pdonrdf-pdonrdf id`df` il idhdo idf hudr fn`nrl ydf`
tnpdt inf`df mldyd ydf` tnredf`bdu khnc prkiusnf idf pnrdelf Lfikfnsld.

A. W]KI^
W]KI^B
B \D
\DF@
F@ I
ILCDQL
LCDQLHBDF
HBDF
Wrkiub ydf` ilcdslhbdf khnc pnrusdcddf bdol didhdc 5 Jl`urd Jktk idrl bdrius.

1
 

I. LIN IDF WNH^

WNH^DF@
DF@ ^QDC
^QDCD
D
Wnf``ufdd
Wnf``u fddf
f hlomdc
hlomdc bdriu
bdriuss snmd`d
snmd`dll mdcdf
mdcdf utdod
utdod usdcd
usdcd bnrdel
bnrdelfdf
fdf didhdc
didhdc bdrnfd
bdrnfd
 mdfydbfyd bdrius inf`df mnrmd`dl uburdf idrl mnrmd`dl prkiub ydf` cdfyd tnrmudf`
sld-sld
sld-sld idf il`ufd
il`ufdbdf
bdf cdfyd
cdfyd uftub
uftub onomuf
onomuf`bu`buss prkiub
prkiub idf onfedi
onfedill tuopub
tuopubdf df
sdopdc.
sdop dc. Qnhdlf
Qnhdlf ltu pnomud
pnomudtdf
tdf jl`urd
jl`urd jktk
jktk idrl
idrl bdrius
bdrius onrupd
onrupdbdf
bdf dhtnrf
dhtnrfdtl
dtljj idrl
idrl
 pnf`urdf`df mdcdf bdyu ydf` iuhu onrupdbdf mdcdf idsdr idrl pnomudtdf jl`urd
jktk. Ilcdrdpbdf bnrdelfdf lfl idpdt mnrsdlf` il pdsdrdf.

N. DF
DFDH
DHLQ
LQLQ
LQ Q
QPK
PKY
Y
BNB^DYDF BNHNODCDF
Cdr`d aubup tnredf`bu Ouidc iltlru
Onhnstdrlbdf hlf`buf`df Nstntlbd burdf`
Ynridpdt mdfydb vdrldf okinh Burdf` ilolfdtl bkfsuonf bnhds dtds
]dodc hlf`buf`df
Ontkin pnomdydrdf mnrvdrldsl
WNH^DF@ DFADODF
Qnilblt pnsdlf` ^sdcd prkiub ydf` mubdf hlomdc
Cdr`d idpdt mnrsdlf` Wrkiub lopkr ydf` cdr`dfyd hnmlc
ourdc
Qdsdrdf bkfsuonf aubup mdfydb Olfdtfyd ydf` bnouf`blfdf tlidb  
 mdfydb 
Wnf`lbhdfdf ydf` onfdrlb 

J. Q^OM
Q^OMN]
N] I
ID\
D\D
D
d. Odfusld ( Odf
 Odf))
Idhdo
Idh do pnf
pnfinb
inbdtd
dtdff nbk
nbkfk
fkol,
ol, suo
suomnr
mnr idy
idydd odf
odfusl
usldd did
didhdc
hdc sdh
sdhdc
dc sdt
sdtu
u jdb
jdbtkr 
tkr 
 prkiubsl snhdlf tdfdc, okidh, idf bntnrdoplhdf. Wdfidf`df ydf` onfydodbdf
odfusld inf`df jdbtkr-jdbtkr prkiubsl hdlffyd ildf``dp tlidb tnpdt, mdlb ilhlcdt
idrl bkfsnpsl, jlhsdjdt, odupuf okrdh. Odfusld onrupdbdf ufsur odfdenonf ydf`
 pnftlf` idhdo onfadpdl tueudf pnrusdcddf.
 m. ^df` ( Okfny
 Okfny))
Okfny dtdu udf` onrupdbdf sdhdc sdtu ufsur ydf` tlidb idpdt ildmdlbdf. ^df`
onrupdbdf dhdt tubdr idf dhdt pnf`ubur flhdl. Mnsdr-bnalhfyd cdslh bn`ldtdf idpdt
ilubur idrl euohdc udf` ydf` mnrnidr idhdo pnrusdcddf. Khnc bdrnfd ltu, udf`
onrupdbdf
onrup dbdf ufsur ydf` pnftlf` uftub onfadpdl tueudf pnrusdpnrusdcddf
cddf bdrnfd sn`dhd
snsudtu cdrus ilpnrcltuf`bdf snadrd rdslkfdh. Cdh lfl dbdf mnrcumuf`df inf`df
 mnrdpd udf` ydf` cdrus ilsnildbdf uftub onomldydl `del tnfd`d bnred, dhdt-dhdt
ydf`
ydf ` ilm
ilmutu
utucbd
cbdff idf cdr
cdrus
us ilm
ilmnhl
nhl,, snrt
snrtdd mnr
mnrdpd
dpd cdsl
cdslhh ydf
ydf`
` dbd
dbdf
f ila
iladpd
dpdll khn
khnc
c
 pnrusdcddf.
a. Jlslb ( Odtnrldh )
Wnrusdcddf uouofyd tlidb onf`cdslhbdf snfilrl mdcdf onftdc ydf` ilmutucbdf,
tntdpl onomnhl idrl plcdb hdlf. ^ftub ltu odfdenr pnrusdcddf mnrusdcd uftub 
onopnr
ono pnrkhn
khnc
c mdc
mdcdf
df onf
onftdc
tdc inf
inf`df
`df cdr
cdr`d`d pdh
pdhlf`
lf` our
ourdc,
dc, onf
onf``u
``ufdb
fdbdf
df adrd
 pnf`df`butdf ydf` ourdc
ourdc idf onomudt prksns pnf`khdcdf snnjlslnf ouf`blf.
ouf`blf.
i. Onslf (Odaclfn
(Odaclfn))

9
 

Onslf onolhlbl pnrdfdf pnftlf` idhdo prksns prkiubsl. Qntnhdc rnvkhusl lfiustrl,
 mdfydb pnbnreddf odfusld ydf` il`dftlbdf
il`dftlbdf khnc onslf. Wnrbnomdf`df tnbfkhk`l

9
 

ydf`
ydf` mn
mn`l
`ltu
tu pn
pnsd
sdtt on
onfy
fynm
nmdm
dmbd
bdf
f pnpnf`
f``u
`ufd
fddf
df ononslf
slf snsnod
odblblf
f ononfl
flf`
f`bd
bdt.
t.
Mdfy
Md fydb
dbfy
fydd ononsl
slf
f mdmdru
ru yd
ydf`
f` ililtn
tnou
oubd
bdf
f khkhnc
nc pd
pdrd
rd dc
dchl
hl on
onououf`
f`bl
blfb
fbdf
df
 pnflf`bdtdf prkiubsl sdf`dt tlf``l.
tlf``l.
n. Ontkin ( Ontcki )
Ont
Ontkin
kin sdf
sdf`dt
`dt ilm
ilmutu
utucbd
cbdff d`d
d`drr onb
onbdfl
dflson
son bnr
bnred
ed mnr
mnredh
edhdf
df njnb
njnbtlj
tlj idf njl
njlslnf
slnf..
Ontkinn bnred ydf` snsudl inf`df bnmutucdf pnrusdcddf,
Ontki pnrusdcddf, mdlb ydf` onfyonfydf`bu
df`butt
 prksns prkiubsl odupuf diolflstrdsl tlidb tnredil mn`ltu sded onhdlfbdf
ononrhubdf wdbtu ydf` hdod.
j. Wdsdr ( Odrbnt )
Elbd mdrdf` ydf` ilprkiubsl tlidb hdbu, prksns prkiubsl mdrdf` dbdf mnrcnftl.
Khnc
Kh nc sn
snmd
mdm
m ltltu,
u, pn
pnf`
f`ud
udsdd
sddf
f pd
pdsdr
sdr id
idhdo
hdo dr
drtl
tl on
onfy
fynm
nmdrb
drbdf
df cd
cdsl
slhh pr
prki
kiub
ubsl
sl
onrupd
onr updbdf
bdf jdb
jdbtkr
tkr onf
onfnft
nftubd
ubdff idh
idhdo
do pnr
pnrusd
usdcdd
cddf.f. D`d
D`drr pds
pdsdr
dr idp
idpdt
dt ilb
ilbuds
udsdl,
dl,
budhltds mdrdf` cdrus snsudl inf`df snhnrd bkfsuonf idf cdr`d tnredf`bdu khnc
idyd mnhl bkfsuonf.

@. WN]NF
WN]NFADFD
ADFDDF
DF DIOLFLQ
DIOLFLQY]DQL
Y]DQL
d. Wnrlz
nrlzlf
lfdf
df ^sd
sdcd
cd
Ilbdrnfdbdf usdcd bnrdelfdf jl`urd jktk lfl iledhdfbdf il ruodc, odbd pnrlzlfdf
usdcd ydf` ilpnrhubdf cdfyd onhdhul Qurdt Lzlf ^sdcd Wnrid`df`df (QL^W). QL^W

onrupdbdf
onfnf`dc, surdt
odupuflzlf mnsdr.
onhdbsdfdbdf bn`ldtdf
Wnrokckfdf QL^Wusdcd pnrid`df`df,
mnrupd mdlb usdcd bnalh,
jkrouhlr pnrokckfdf lzlf
ydf` cdrus illsl khnc pnrusdcddf snsudl inf`df idtd-idtd pnrusdcddf.
 m. Qurdt-Onfyurdt
Onhd
On hdbu
bubd
bdff bn
bn`l
`ldt
dtdf
df susurdt
rdt onfy
onfyur
urdt
dt in
inf`
f`df
df mn
mnrm
rmd`
d`dl
dl pl
plcd
cdb,
b, sn
snpn
pnrt
rtll surd
surdtt
 pnrolftddf pnfdwdrdf, surdt pnfdwdrdf, surdt pnonsdfdf, surdt pnomnrltdcudf
 pnf`lrlodf mdrdf`, surdt pnf`diudf, surdt pnf`lrlodf
pnf`lrlodf pnomdydrdf.
a. Wnfadt
Wnfadtdtdf
dtdf Yrdfsd
Yrdfsdbsl
bsl Mdrdf`
Mdrdf`/Eds
/Edsdd
^sdcd bnrdelfdf jl`urd jktk onf``ufdbdf mubtl trdfsdbsl nbstnrf snpnrtl bultdfsl,
fktd, fktd brnilt, fktn inmnt, idf anb.
i. Onfa
Onfadtdtdt
dt Yrdf
Yrdfsdb
sdbsl
sl Bnud
Bnudf`
f`df
df
Onfadtdt trdfsdbsl bnudf`df pnrusdcddf inf`df onomudt hdpkrdf bnudf`df ydf`
tnrilrl dtds, hdpkrdf hdmd-ru`l, hdpkrdf pnrumdcdf okidh, fnadrd, idf hdpkrdf drus
bds.
n. Wdedb  
Onomudt FWPW (Fkokr Wkbkb Pdelm Wdedb) snmd`dl sdrdfd idhdo diolflstrdsl
 pnrpdedbdf idf linftltds wdelm pdedb idhdo onhdbsdfdbdf cdb idf bnwdelmdf
 pnrpdedbbdf. Akftkc, pdedb ydf` dbdf ilbnhudrbdf pdid usdcd bnrdelfdf jl`urd
jktk didhdc pdedb ^OBO.

C. BKF
BKFILQ
ILQLL WDQD
WDQD] 
] 
L. HKBDQL
Hkbdsl ydf` ilplhlc cdrushdc strdtn`ls idf onfiubuf` pnfeudhdf prkiub mlf`bdl,
snpnrtl pnrtkbkdf dhdt tuhls, tkkb skuvnflr idf hdlffyd. Cdh pnolhlcdf lfl sdf`dthdc
 pnftlf`. Hkbdsl ydf` strdtn`ls dbdf onf`cdslhbdf usdcd mnredhdf hdfadr idf tnrus
 mnrbnomdf`.

>
 

LL. YD]@NY WDQD]  

Qn`onftdsl pdsdr mnrdrtl pnolhlcdf tdr`nt ydf` tnpdt. Ydr`nt ydf` tnpdt uftub 
 prkiub jl`urd jktk didhdc rnoded, odcdslswd, lmu ruodc tdf``d, idf odsydrdbdt ydf`
lf`lf jl`urd jktk lfl uftub iledilbdf snmd`dl cldsdf.

L. ]N
]NFA
FADF
DFD
D WN
WNOD
ODQD
QD]D
]DF
F
L. BKFQNW W]KOKQL
Onomudt sdophn idrl prkiub hdhu onf`dfidhbdf lfjkrodsl idrl pnhdf``df bn
 pnhdf``df snrtd prkoksl onhdhul onild sksldh snpnrtl Lfstd`rdo, wcdtsdpp, hlfn,
jdanmkkb, idf odslc mdfydb hd`l. Hdhu bdol eu`d onf``ufdbdf ontkin bnhucdf idf
sdrdf snrtd survnl pnhdf``df.
LL. WNFNYDWDF CD]@D
Cdr`d ydf` bdol mnrlbdf tnrmlhdf` aubup ourdc idf tnredf`bdu. Qnoud bdhdf`df
idpdt
idpdt ono
onomnh
mnhll prkiub
prkiub lfl, ydltu
ydltu cdr`d
cdr`d ydf`
ydf` ilouhd
ilouhdll idrl
idrl ]p 4>.777
4>.777,77
,77-.
-. Ydr`nt
Ydr`nt
 euohdc prkiub ydf` tnreudh sntldp cdrlfyd didhdc 47 mudc.
mudc.

E. JDQ
JDQLHL
LHLYDQ
YDQ IDF
IDF WN]D
WN]DHDY
HDYDF
DF W]K
W]KI^B
I^BQL
QL
Fk Fdod Dhdt Euohdc Juf`sl
4. Hno tnomdb (dhdt) 4 ^ftub onrnbdtbdf dftdr md`ldf jl`urd
=. Hno tnomdb (lsl) 4= ^ftub onrnbdtbdf dftdr md`ldf jl`urd
1. @uftlf` = ^ftub onoktkf` (hnmlc rdpl)
9. Wnf``drls = ^ftub onf`ubur  
>. Wnfslh = ^ftub onf``domdr pkhd jl`urd

B. BNM^
BNM^Y^CD
Y^CDF
F MDCDF MDB^
Fk Fdod Mdcdf Mdbu
4. Bdrius mnbds
=. Bnrtds clds
1. Jktk ydf` lf`lf ilpdedf`
9. Odflb-odflb  

H. BNM^
BNM^Y^CD
Y^CDF
FYYNFD@
NFD@D
DBBN]ED
N]ED
^ftub
^ftu b tnfd
tnfd`d
`d bn
bnred
red bn
bn`l
`ldtd
dtdf
f us
usdc
dcdd jl
jl`u
`urd
rd jk
jktk
tk id
idrl
rl md
mdcd
cdff id
idsd
sdrr bd
bdri
rius
us.. Bl
Bltd
td
onon
on onrh
rhub
ubdf
df mnmn
mnmnrd
rdpd
pd tntnfd
fd`d
`d bnre
bnredd idhd
idhdo
o pnpnhd
hdbs
bsdf
dfdd
ddff
ffyd
yd.. Bdrn
Bdrnfdfd il idhdidhdo
o
 pnomudtdffyd bltd ononrhubdf krdf` ydf` tnrdoplh idf onolhlbl bnodopudf il mlidf`
snfl, odbd bltd onomd`l tnfd`d bnred bn idhdo = md`ldf, ydltu md`ldf prkiubsl idf
 md`ldf prkoksl.

O. W]KQNQ W]KI^BQL
Did mnmnrdpd hdf`bdc idhdo pnomudtdf jl`urd jktk idrl mdcdf idsdr bdrius lfl,
 mnrlbut didhdc hdf`bdc-hdf`bdcfyd 5
4. QLDWBD
DWBDF F MDC
MDCDFDF
=. ONOK
ONOKYKF YKF@ @ BD]I^Q
BD]I^Q ONFED
ONFEDIL
IL MLF@B
MLF@BDL
DL

:
 

Qntnhdc onfyldpbdf mdcdf, pktkf`hdc bdrius inf`df uburdf hnmlc mnsdr idrlpdid
jktk
jktk ydf`
ydf` dbdf
dbdf bdou
bdou pdedf`
pdedf`.. Bdou
Bdou pnrhu
pnrhu onoktk
onoktkf`
f` sntlid
sntlidbfy
bfydd iud hnomdr 
bdrius uftub onfedil md`ldf inpdf idf mnhdbdf` mlf`bdl jktk.

:
 

1. WKYKF@
WKYKF@HDC HDC MD@LDF
MD@LDF YNF@DC
YNF@DC MLF@BDMLF@BDLL
Qnmnhuo
Qnmnh uo onhumdf`l
onhumdf`l md`ldf
md`ldf tnf`dc
tnf`dc mlf`bdl,
mlf`bdl, snmdlbfyd bdou onomudt onomudt mdtdsdf
d`drr pktkf`
d`d pktkf`df
df hnmlc
hnmlc rdpl.
rdpl. @drlshd
@drlshdcc md`ldf
md`ldf ydf`
ydf` dbdf
dbdf ilhumd
ilhumdf`l
f`l onf``u
onf``ufdb
fdbdf
df
 pnfslh idf pnf``drls. Mudthdc `drls tnrsnmut il md`ldf inpdf idf md`ldf mnhdbdf`
bdrius. Qntnhdc did mdtdsdf, pktkf`hdc md`ldf tnf`dc bdrius onf`lbutl `drls.
9. M^DYHDC
M^DYHDC CLDQD CLDQDF F JKYK
JKYK ^FY^B
^FY^B MLF@B
MLF@BDL DL BD]I^Q
BD]I^Q
Qntnhdc onoktkf` bdrius ydf` dbdf iledilbdf mlf`bdl, cldshdc hnomdrdf bdrius
tnrsn
tnrsnmu
mutt d`
d`dr
dr tnrh
tnrhlc
lcdt
dt ad
adft
ftlb
lb.. En
Enfl
flss cldsd
cldsdff yd
ydf`
f` mlmlsd
sd ilil`u
`ufd
fdbd
bdf
f tn
tnft
ftu
u ml
mlsd
sd
ilsnsudlbdf inf`df snhnrd bdou. Qnmd`dl akftkc, bdou mlsd onfnopnhbdf bdlf
inf`
inf`dfdf oktl
oktljj rn
rnfi
fidd il md`l
md`ldf
df sl
slsl
sl ml
mlf`
f`bd
bdl.
l. Qn
Qnhd
hdlf
lf bdbdlf
lf,, bd
bdou
ou eueu`d
`d ml
mlsd
sd
onf``ufdbdf bnrtds mnrwdrfd, bdrtkf, bdlf pnrad, odflb-odflb, pltd, idf hdlf-
hdlf.
>. ]NBDYBDF
]NBDYBDF MD@LDF MD@LDF INWDFINWDF IDF MNHDBD MNHDBDF@ F@ MLF@BD
MLF@BDLL JKYKJKYK
Qntnhd
Qnt nhdc
c mlf`bd
mlf`bdll md`ldf
md`ldf inpdf
inpdf bdou,
bdou, rnbdtb
rnbdtbdfh
dfhdc
dc md`ldf
md`ldf inpdf
inpdf idf mnhdbd
mnhdbdf`
f`
 mlf`bdl onf``ufdbdf hno. ]nbdtbdfhdc snoud slsl, tntdpl bdou cdrus
onomldrbdf
onom ldrbdf sdtu slsl tnrmubd snmd`dl tnopdttnopdt onodsubbdf
onodsubbdf idf onf`nhudrb
onf`nhudrbdfdf
jktk. Qntnhdc bniud
bniud md`ldf
md`ldf tnrsnmut
tnrsnmut ilrnbdtbdf,
ilrnbdtbdf, edf`df hdf`suf`
hdf`suf` onodsubbdf
onodsubbdf
jktk. Yuf``uhdc clf``d hno onf`nrlf`, mdru bdou mlsd onodsubbdf jktk.
:. M^DYHDC
M^DYHDC WNF\DF WNF\DF@@D @@D MLF@BDL
MLF@BDL JKYK ID]L BD]I^Q BD]I^Q
Elbd mlf`bdl jktk suidc edil, hdf`bdc snhdfeutfyd didhdc onomudt pnfydf``d
 mlf`bdl jktk. Wnfydf``d lfl mnrjuf`sl d`dr mlf`bdl jktk j ktk mlsd mnrilrl idf ilpdedf`
il oned rudf` tdou idf rudf` bnhudr`d. @ufdbdfhdc bdrius ydf` aubup tnmdh
uftub onomudt pnfydf``d mlf`bdl jktk. Wktkf`hdc bdrius tnrsnmut onfynrupdl
idsl. Qntnhdc ltu rnbdtbdf ueuf` pktkf`df bdrius tnrsnmut pdid md`ldf mnhdbdf`
 mlf`bdl jktk.

F. BDW
BDWDQL
DQLYDQ
YDQ W]K
W]KI^B
I^BQL
QL
Idhdo wdbtu sdtu cdrl bdol idpdt onoprkiubsl snmdfydb 47 uflt jl`urd jktk ydf`
sldp ileudh inf`df = tnfd`d bnred. Pdbtu prkiubsl ydf` bdol tnrdpbdf ydltu 9 cdrl
bnred idhdo 4 olf``u, snclf``d idhdo 4 muhdf idpdt onf`cdslhbdf 4:7 uflt jl`urd
jktk.

K. MLD
MLD\D
\D W]KI
W]KI^BQ
^BQLL
L. MLD\D DHDY
Fk Dhdt Cdr`d Euohdc Euohdc Cdr`d
4. Hno tnomdb (dhdt) ]p 7 4 ]p 7
=. Hno tnomdb (lsl) ]p =.>77 4= ]p 17.777,77-
1. @uftlf` ]p 7 = ]p 7
9. Wnf``drls ]p 7 = ]p 7
>. Wn
Wnfslh ]p 7 = ]p 7
Yktdh mldyd/muhdf ]p 17.777,77-
Yktdh mldyd/cdrl ]p 4.777,77-

LL. MLD\D MDCDF

Fk Mdcdf Cdr`d Euohdc Euohdc Cdr`d

0
 

4. Bdrius mnbds ]p >7,- =7 ]p 4777,77-

=. Bnrtds clds ]p >.777,77- = ]p 47.777,77-
1. Jktk ydf` iledilbdf ]p >77,77- 47 ]p >.777,77-
 pdedf`df
9. Odflb-odflb ]p >777,77- = ]p 47.777,77-
Yktdh Mldyd/cdrl ]p =:.777,77-

LLL. MLD\D YNYDW

Fk Ltno Euohdc Cdr`d
4. Hlstrlb ]p 4>7.777,77-
Yktdh mldyd/muhdf ]p 4>7.777,77-
Yktdh mldyd/cdrl ]p >.777,77-

LZ. YKYDH MLD\D

Fk Mldyd Euohdc Cdr`d
4. Mldyd dhdt ]p 4.777,77-
=. Mldyd mdcdf ]p =:.777,77-
1. Mldyd tntdp ]p >.777,77-
Yktdh mldyd/cdrl ]p 1=.777,77-

Z. CD]@D WKBKB  
Cdr`d pkbkb prkiubsl ? tktdh mldyd/cdrl 5 euohdc prkiubsl/cdrl
? ]p 1=.777,77- 5 47
? ]p 1.=77,77-

W. W]K\NB
W]K\NBQL
QL H
HDMD
DMD ]^
]^@L
@L
L. CD]@D E^DH
? ]p 4>.777,77-

LL. HDMD
? Cdr`d Eudh ‑ Cdr`d Wkbkb Wrkiubsl
? ]p 4>.777,77 ‑ ]p 1.=77,77
? ]p 44.377,77-

LLL. HDMD/M^HDF
? hdmd/uflt x prkiubsl uflt/muhdf
? ]p 44.377,77 x 4:7
? ]p 4.333.777,77-
4.333.777,77-

3
 

MDM LLL
BNQLOW^HDF
D. BN
BNQL
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hlomdc tnrsnmu
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s lbdp-slbdp snkrdf`
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onolhl
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M. QD]DF
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ilpnrhubdf
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bnsdidrdf
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sntldp lfilvl
lfilvliu
iu uftub
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tlidb 
onomudf` sdopdc snomdrdf`df. Fdouf sntldp lfilvliu eu`d bdol sdrdfbdf d`dr 
onol
on olhl
hlbl
bl bn
bnod
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bnuftuf`df ydf` mlsd ilmlhdf` aubup tlf``l.

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