RKD^BS_DGHG GB _HK OHSJF_ GB ERHWB@HJH

OBKWSF RKD^BS_DWHSDF GB FSDBKWB
OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH
_B@DKHSDF GB D@QRB_WF_- BGDODßK 3184

D@QRB_WF HJ ^HJFS HESBEHGF

OFKWHCDJD\HODßK
KFWH WÄOKDOH
Edjghrgf Euhghjupb Hrrdfjh @hdräk

8.  OFKWHCDJD\HODßK GB JH_ OFK_WHKODH_ GB BYBKODßK

8.8 QSF^BBGFS DK_OSDWF BK BJ SÄED@BK EBKBSHJ

Ohsf< JH IFKB_WH, _.H., jb prbstÿ sbrvdodfs pfr uk tfthj gb X.??>,111.11, dkojuybkgf bj D^H, hj Ofjbedf
_HESHGF OFSH\ßK, qudbk efzh gb bxbkodÿk
bxbkodÿk gbj D^H. Bj Ofjbedf bk ofksboubkodh jb bktrbeÿ jh of
ofksthkodh
ksthkodh
rbspbotdvh. 
Jh phrtdgh phrh rbedstrhr gdoih trhkshoodÿk bs jh sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Ohlh y Chkofs ?11,111.11
D^H Orägdtf Ndsohj (D^H Ofksthkodhs gb Bxbkodÿk) ?>,111.11
Dkerbsfs pfr _brvdodfs ?11,111.11
D^H Gäcdt
Gäcdtf
f Ndsohj
Ndsohj ?>,111.11
v/Sbedstrf vbkth h Obktrf Bguohtdvf, qudbk ---
bxtbkgdÿ ofksthkodh gb bxbkodÿk Kf. YYYY ??>,111.11 ??>,111.11

8.3 QSF^BBGFS DK_OSDWF BK BJ SÄED@BK GB QBXRBØF OFKWSDCRTBKWB

Ohsf< JH IFKB_WH, _.H., dksordth of`f pbqubøf ofktrdcuybktb, jb prbstÿ sbrvdodfs pfr uk tfthj gb
X.??,>11.11, hj Ofjbedf _HESHGF OFSH\ßK,
OFSH\ßK, qudbk efzh gb bxbkodÿk gbj D^H. Bj Ofjbedf ofk chsb bk bj
hrtàoujf 8? gbj Sbejh`bktf gb jh Jby gbj D^H, kf bxtbkgdÿ ofksthkodh gb bxbkodÿk, bk ofksboubkodh pheÿ bj
`fktf tfthj gb jh nhoturh. 
Jh phrtdgh phrh rbedstrhr gdoih trhkshoodÿk bs jh sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Ohlh y Chkofs
Dkerbsfs pfr _brvdodfs ??,>11.11 ??,>11.11
v/Sbedstrf vbkth h Obktrf Bguohtdvf, qudbk kf
bxtbkgdÿ ofksthkodh gb bxbkodÿk Kf. YYYY ??,>11.11 ??,>11.11

3. OFKWHCDJD\HODßK ORHKGF BJ OFKWSDCRTBKWB WH@CDÄK D@QFSWH

Gb houbrgf ofk bj hrtàoujf ?9 gb jh Jby, jfs ofktrdcuybktbs fcjdehgfs h jjbvhr ofkthcdjdghg, gbcbk hcrdr y `hktbkbr
oubkths bspbodhjbs phrh rbedstrhr jfs d`pubstfs ohrehgfs bk jhs vbkths qub bnbotübk y sbrvdodfs qub prbstbk, jfs
qub sbrèk sus gäcdtfs ndsohjbs y jfs sfpfrthgfs bk jhs nhoturhs rbodcdghs gb sus prfvbbgfrbs y prbsthgfrbs gb
sbrvdodfs, jfs qub ofkstdtudrèk sus orägdtfs ndsohjbs.

8
  Qfr bj vhjfr gb jh ofksthkodh gb bxbkodÿk. Qubgb utdjdzhr th th`cdäk
`cdäk ouhjqudbr ftrf ofkobpt
ofkobptff of`f D^H Ofksthkodh
Ofksthkodhss gb
Bxbkodÿk, bto., gb tfgfs `fgfs bj bnbotf
b nbotf hj jdqudghr bj D^H, bs bj `ds`f.
3 Chsb jbehj< Hrtàoujf 82 gbj Sbejh`bktf gb jh Jby gbj D^H.
Gbrboifs Sbsbrvhgfs Obktrf Rkdvbrsdthrdf gb Frdbktb gb jh Rkdvbrsdghg gb _hk Ohrjfs gb Euhtb`hjh= Ndkoh Bj \hpftdjjf, \fkh 2,
odughg gb Oidqud`ujh, Oidqud`ujh, Euhtb`hjh, O.H.  

ODBKODH_ BOFKß@DOH_< ORKFSD - R_HO

 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

Hgb`ès jfs d`pfrthgfrbs gbcbrèk hcrdr y `hktbkbr oubkths bspbodhjbs bk su ofkthcdjdghg  phrh rbedstrhr jfs
d`pubstfs phehgfs bk sus d`pfrthodfkbs.

Ohsf< JH IFKB_WH, _.H., rbhjdzh bj gàh gb ify jhs sdeudbktbs

sd eudbktbs trhkshoodfkbs<

 
• Of`prh bk bnbotdvf ukh of`puthgfrh phrh jh pjhkth gfkgb rbhjdzh su prfobsf prfguotdvf pfr jh
su`h gb X.81,191.11. _u prfvbbgfr qub
qub jb vbkgb gdoif cdbk jb dknfr`h qub gbcb
gbcb bnbotuhr jh
rbtbkodÿk gbj D_S.

 
• Qheÿ jfs sbrvdodfs pfr njbtbs y hohrrbfs gb
gb `brohgbràh pfr X.3,371.11. _u prfvbbgfr jb dknfr`ÿ qub
qub
rbhjdzh phefs trd`bstrhjbs gbj D_S.

 
• Khodfkhjdzÿ d`pfrthodfkbs gb `htbrdh prd`h, qub rbhjdzÿ hj orägdtf, pfr uk vhjfr ODN gb X.>1,111.11,
pheÿ GHD pfr X.?,111.11, ofk uk rbohref bk jh pÿjdzh pfr `ujths gb X.8,311.11, b D^H pfr X.5,517.11.
Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Bqudpf gb Of`puthodÿk 4,111.11
Njbtbs y Hohrrbf 3,111.11
Of`prhs >?,111.11
@ujths
@uj ths 8,311.1
8,311.111
D^H Orägdtf Ndsohj Jfohj 8,?31.11
D^H Orägdtf Ndsohj D`pfrthodfkbs 5,517.11
Ohlh y Chkofs 3?,557.11
Qrfvbbgfrbs gbj Bxtbrdfr >1,111.11
Sbtbkodfkbs D_S 721.11
v/Sbedstrf of`prhs jfohjbs b d`pfrthodfkbs
ofknfr`b nhoturhs Kf. YYYY y Qÿjdzh Kf. YYY 97,337.11 97,337.11

?.  ^BKWH GB ^BIÀORJF_ @FGBJF_ GB 311Y-3 QHSH HWSÈ_

Gb houbrgf ofk bj hrtàoujf 25 gb jh Jby, bk bj ohsf gb jfs vbiàoujfs qub kf sfk gbj `fgbjf gbj høf bk oursf, gbj høf
sdeudbktb hj høf bk oursf f gbj høf hktbrdfr hj høf bk oursf, sb phehrè sdb`prb bk bnbotdvf pfr bj hgqudrdbktb, gbktrf
gbj pjhzf gb 82 gàhs iècdjbs ofkthgfs h phrtdr gb jh nboih bk qub sb jbehjdob bj bkgfsf bk bj Obrtdndohgf gb Qrfpdbghg
gb ^biàoujf.

Ohsf< JH IFKB_WH, _.H., bs prfpdbthrdh gb uk vbiàoujf `fgbjf 311Y-?, ouyfs rbedstrfs ofkthcjbs rbnjblhk uk
ofstf gb hgqudsdodÿk gb X.352,111.11 y ukh gbprbodhodÿk
gbprbodhodÿk hou`ujhgh gb X.22,111.11. Bj gàh gb ify sb gbodgb
vbkgbrjf hj ofkthgf pfr jh su`h gb X.321,111.11, sdk dkojudr bj D^H.
Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y Ohlh y Chkofs -x- GBCB

321,111.11 IHCBS
Gbprbodhodÿk Hou`ujhgh 22,111.11
D_S _/Sbkth y Ehkhkodhs gb Ohpdthj ?,111.11
^biàoujfs 352,111.11
Ehkhkodh gb Ohpdthj ?1,111.11
D_S _/Sbkths y Ehkhkodhs gb Ohpdthj pfr Qhehr ?,111.11
v/Sbedstrf vbkth gb vbiàoujf `hroh Wfyfth gb
`fgbjf 311Y-?, ofknfr`b Nhoturh Kf. YYYY ?19,111.11 ?19,111.11

Kf sb rbedstrh bj D^H, pfrqub gb ofknfr`dghg ofk jf dkgdohgf hrrdch, bj d`pubstf sb phehrè sdb`prb bk bnbotdvf pfr
bj hgqudrdbktb.

7. OFKWHCDJD\HODßK GB JH_ KFWH_ GB GÄCDWF T OSÄGDWF

Ouhjqudbr oh`cdf suredgf ofk rbjhodÿk h ukh vbkth, jubef gb ihcbrsb nhoturhgf, gbcb ihobrsb h trhväs gb jh b`dsdÿk
gb ukh Kfth gb Gäcdtf, sd sb trhth gb ohrefs f hlustbs of`f ofksboubkodh gbj htrhsf bk jfs phefs, bto. Jh Kfth gb
Orägdtf sb bxtdbkgb, pfr gbsoubktfs qub sb ftfreubk f cdbk pfr gbvfjuodfkbs gb phrtb gbj of`prhgfr.

?
 Ehstf kf gbguodcjb.
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 3
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

Bstfs gfs gfou`bktfs, sbeük ofrrbspfkgh, gbcbrèk rbedstrhrsb bk jh OFKWHCDJDGHG GBJ ^BKGBGFS f
QSB_WHGFS GB _BS^DODF_, gbktrf gbj pjhzf gb gfs (3) `bsbs, ofkthgfs h phrtdr gb jh nboih bk qub nub b`dtdgh jh
nhoturh. Bs d`pfrthktb `bkodfkhr, qub bj of`prhgfr sfjf jb ofksth jh nboih gb b`dsdÿk, pbrf kf jh nboih gbj rbedstrf
pfr phrtb gbj vbkgbgfr.

Bk bj ohsf gb jhs KFWH_ GB GBCDWF, sd kf sb rbedstrhk gbktrf gb jfs gfs `bsbs yh dkgdohgfs, bj ofktrdcuybktb (BJ
OF@QSHGFS) kf tbkgrè gbrboif hj rbofkfod`dbktf gbj orägdtf ndsohj ofrrbspfkgdbktb.

Ouhkgf jh `fgdndohodÿk gb jh nhoturh sb ihob nubrh gb jfs gfs `bsbs, sbeük OSDWBSDF HG@DKD_WSHWD^F gb jh
_HW, gbcbrè sfjdodthrsb jh hutfrdzhodÿk gb Kfths gb Orägdtf (f hcfkf) bspbodhjbs, bk jhs ouhjbs kf sb ohrehrè D^H
7
hjeukf.   Hotuhj`bktb, yh sb bkoubktrh rbeujhgf bstb hspbotf bk bj üjtd`f pèrrhnf gbj hrtàoujf ?8 gbj Sbejh`bktf gb
jh Jby gbj D^H, of`f KFWH GB HCFKF, qub th`cdäk sb utdjdzh phrh jfs bnbotfs gb jf qub bsthcjbob bj hrtàoujf 23 ‚H‐
gb jh Jby.

7.8 OFKWHCDJD\HODßK
OFKWHCDJD\HODßK GBKWSF GBJ QJH\F GB GF_ @B_B_

Ohsf< JH IFKB_WH, _.H., rbhjdzh jhs sdeudbktbs trhkshoodfkbs<

 
• ^bkth gb `brohgbràhs hj orägdtf pfr X.8,831.11, dkojuybkgf bj D^H, b`dtdbkgf jh nhoturh rbspbotdvh.

 
• Rk `bs gbspuäs b`dtb ukh Kfth gb Orägdtf pfr jh gbvfjuodÿk gb jh `brohgbràh.
Bj prd`br hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Oubkths pfr Ofcrhr 8,831.11
^bkths 8,111.11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf gb vbkths hj orägdtf ofknfr`b
Nhoturhs Kf. YYYY 8,831.11 8,831.11

Bj sbeukgf hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-14-1Y -x- GBCB IHCBS

Gbvfjuodfkbs _fcrb ^bkths 8,111.11
D^H Gäcdtf Ndsohj 831.11
Oubkths pfr Ofcrhr 8,831.11
v/Sbedstrf gb gbvfjuodfkbs ofknfr`b
Kfth gb Orägdtf Kf. YYYY 8,831.11 8,831.11

Jfs rbedstrfs gbj OF@QSHGFS sb ihràhk bk jh sdeudbktb nfr`h<

Bj prd`br hsdbktf ofkthcjb sbràh bj sdeudbktb<

7
 OSDWBSDF
gb HG@DKD_WSHWD^F<
fpbrhodfkbs Sbspbotf
nhoturhghs, ouhkgf h jh b`dsdÿk
jhs nhoturhs qub gb
jbs kfths gb hcfkf
gdf frdebk phrhgb
bxobghk gfou`bkthr
gfs `bsbsjhs
gb `fgdndohodfkbs f ohkobjhodfkbs
b`dtdghs. Ordtbrdf< Gbrdvhgf gb
jh rbnfr`h hj hrtàoujf 85 gb jh Jby gbj D`pubstf hj ^hjfr Herbehgf, pfr bj hrtàoujf 71 gbj Gborbtf kü`brf 31-311> gbj
Ofkerbsf gb jh Sbpücjdoh, kf pubgb b`dtdrsb Kfths gb Orägdtf gbspuäs gb gfs `bsbs, ofkthgfs h phrtdr gb jh nboih bk qub
nub b`dtdgh jh nhoturh qub sbrè `fgdndohgh f ohkobjhgh= pfr jf thktf, jfs ofktrdcuybktbs pfgrèk b`dtdr Kfths gb Hcfkf,
prbvdh hutfrdzhodÿk gb jh Hg`dkdstrhodÿk Wrdcuthrdh, bxojusdvh`bktb phrh gfou`bkthr jhs `fgdndohodfkbs f ohkobjhodfkbs gb
fpbrhodfkbs nhoturhghs, ouhkgf jhs nhoturhs qub jbs gdf frdebk bxobghk gb gfs `bsbs gb b`dtdghs. Bk gdoihs KFWH_ GB
HCFKF gbcbrè ofksdekhrsb bj kü`brf y jh nboih gb jh nhoturh pfr jh ouhj sb b`dtb y gbcbk ofktbkbr, of`f `àkd`f, jfs
rbqudsdtfs sdeudbktbs< h) Dgbktdndohodÿk
Dgbktdndohodÿk gbj gfou`bktf< KFWH GB HCFKF, c) Jfs rbqudsdtfs gbj ku`brhj 3 hj 4 dkgdohgfs bk bj
hrtàoujf ?3 gbj Houbrgf Eucbrkhtdvf kü`brf 737-311>, -hotuhj`bktb hrtàoujf ?8 gbj Sbejh`bktf- o) @ftdvf gb jh b`dsdÿk,
g) ^hjfr gbj hcfkf sdk dkojudr bj D^H, y b) Jh jbybkgh d`prbsh ‚KF DKOJRTB D@QRB_WF HJ ^HJFS HESBEHGF, QFS BYOBGBS
GB GF_ @B_B_ JH NHOWRSH XRB JB GDF FSDEBK‐.
Bstb ordtbrdf bs gdsoutdcjb, pubs ouhkgf sb b`dtb ukh KFWH GB OSÄGDWF, phrh bj vbkgbgfr, rbsujth bk ukh `fgdndohodÿk hj
GBCDWF ND_OHJ, `hs kf, gbj OSÄGDWF
OSÄGDWF ND_OHJ, qub bs jf qub kfr`h bj hrtàoujf 85 gb
gb jh JD^H. Bk tfgf ohsf, jh rbstrdoodÿk bs
h jh `fgdndohodÿk gbj OSÄGDWF ND_OHJ, bk bj ohsf gbj OF@QSHGFS, ouhkgf bj vbkgbgfr b`dtb ukh KFWH GB GÄCDWF, jubef
gb gfs `bsbs, bs gbodr, qub sbràh bk bsth odrouksthkodh qub kf prfobgbràh rbedstrhr bj OSÄGDWF ND_OHJ.
Kf fcsthktb, bk bj üjtd`f pèrrhnf gbj hrtàoujf 31 gbj Sbejh`bktf gb jh Jby gbj D^H, ih trhthgf gb supjdrsb jh gbndodbkodh bk
jh jby,
gb trhthkgf
jh Jby gb jd`dthr
sb rbndbrb f kbutrhjdzhr hj
h jh `fgdndohodÿk jh orägdtf
rbguoodÿk gbj GBCDWF
ndsohj, ND_OHJh qub
pbrf kukoh, pubgb ihobrgbj
jh `fgdndohodÿk bj vbkgbgfr, yh qub
gäcdtf ndsohj, bj hrtàoujf
oubstdÿk 85
qub uk
Sbejh`bktf KF pubgb ofrrbedr, pubs vdfjhràh bj prdkodpdf gb jbehjdghg gb prbnbrbkodh gb jby (Hrtàoujf 3?4 gb jh OQSE) y bj
hrtàoujf 2 gbj Oÿgdef Wrdcuthrdf.

EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK ?

 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

82-19-1Y -x- GBCB IHCBS

Of`prhs 8,111.11
D^H Orägdtf Ndsohj 831.11
Oubkths pfr Qhehr 8,831.11
v/Sbedstrf gb of`prhs hj orägdtf ofknfr`b
Nhoturhs Kf. YYYY 8,831.11 8,831.11

Bj sbeukgf hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-14-1Y -x- GBCB IHCBS

Oubkths pfr Qhehr
Gbvfjuodfkbs _fcrb Of`prhs 8,831.11 8,111.11
D^H Orägdtf Ndsohj 831.11
v/Sbedstrf gb gbvfjuodfkbs ofknfr`b
Kfth gb Orägdtf Kf. YYYY 8,831.11 8,831.11

7.3 OFKWHCDJD\HODßK
OFKWHCDJD\HODßK NRBSH GBJ QJH\F GB GF_ @B_B_

Ohsf< JH IFKB_WH, _.H., rbhjdzh jhs sdeudbktbs trhkshoodfkbs<

 
• ^bkth gb `brohgbràhs hj orägdtf pfr X.8,831.11, dkojuybkgf bj D^H, b`dtdbkgf jh nhoturh rbspbotdvh.

 
• Wrbs `bsbs gbspuäs b`dtb ukh Kfth gb Orägdtf Bspbodhj (KFWH GB HCFKF), pfr jh gbvfjuodÿk gb jh
`brohgbràh, bk ofksboubkodh kf sb ohreh bj D^H.
Bj prd`br hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Oubkths pfr Ofcrhr 8,831.11
^bkths 8,111.11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf gb vbkths hj orägdtf ofknfr`b
Nhoturhs Kf. YYYY 8,831.11 8,831.11

Bj sbeukgf hsdbktf ofkthcjb sbràh bj sdeudbktb, sbeük OSDWBSDF HG@DKD_WSHWD^F gb _HW<

82-14-1Y -x- GBCB IHCBS

Gbvfjuodfkbs _fcrb ^bkths 8,111.11
D^H Ofs
Ofstf
tf 831.11
831.11
Oubkths pfr Ofcrhr 8,831.11
v/Sbedstrf gb gbvfjuodfkbs ofknfr`b
Kfth gb Orägdtf Kf. YYYY 8,831.11 8,831.11

Bj sbeukgf hsdbktf ofkthcjb gbcbràh sbr bj sdeudbktb, sbeük kubstrf ordtbrdf<

82-14-1Y -x- GBCB IHCBS
Gbvfjuodfkbs _fcrb ^bkths 8,111.11
D^H Gäcdtf Ndsohj 831.11
Oubkths pfr Ofcrhr 8,831.11
v/Sbedstrf gb gbvfjuodfkbs ofknfr`b
Kfth gb Orägdtf Kf. YYYY/sbeük ordtbrdf _HW 8,831.11 8,831.11

Jfs rbedstrfs gbj OF@QSHGFS sb ihràhk bk jh sdeudbktb nfr`h<

Bj prd`br hsdbktf ofkthcjb sbràh bj sdeudbktb<

2
 Hukqub kf dkojuyh bj D^H jh Kfth gb Hcfkf. _d sb rbedstrh ükdoh`bktb bj vhjfr gb jh Kfth gb Hcfkf (_dk D^H), qubghràh uk
shjgf gb oubkths pfr Ofcrhr pfr X.831.11. Kf fcsthktb, ohcb hojhrhr qub bstb sbràh bj rbedstrf gb houbrgf ofk bj ordtbrdf gb
jh _HW. Bk kubstrh fpdkdÿk, bk juehr gb ofksdg
ofksdgbrhrsb
brhrsb bj D^H OF_WF, gbcbràh th`cdäk gbcdthrsb
gbcdthrsb jh oubkth gb D^H Gäcdtf
Ndsohj, ghgf qub ukh kfr`h rbejh`bkthrdh, kf pubgb oucrdr jh dksundodbkodh gb jh jby pfr hkhjfeàh (Hrt. 2 gbj Oÿgdef
Wrdcuthrdf). Gb houbrgf ofk bj üjtd`f pèrrhnf gbj hrtàoujf ?8 gbj Sbejh`bktf, jh KFWH GB HCFKF, pubgb ihobr jhs vbobs
gb ukh KFWH GB OSÄGDWF f ukh KFWH GB GÄCDWF, oubstdÿk gdsoutdcjb, pubs gbsgb bj puktf gb vdsth ofkthcjb, ukh kfth gb
hcfkf bs bqudvhjbktb h ukh kfth gb orägdtf, pbrf kf, gb ukh kfth gb gäcdtf.
gäcdtf.

EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 7

 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

82-19-1Y -x- GBCB IHCBS

Of`prhs 8,111.11
D^H Orägdtf Ndsohj 831.11
Oubkths pfr Qhehr 8,831.11
v/Sbedstrf gb of`prhs hj orägdtf ofknfr`b
Nhoturhs Kf. YYYY 8,831.11 8,831.11

Bj sbeukgf hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-88-1Y -x- GBCB IHCBS

Oubkths pfr Qhehr
Gbvfjuodfkbs _fcrb Of`prhs 8,831.11 8,111.11
D^H Orägdtf
Orägdtf Ndsohj
Ndsohj 831.11
v/Sbedstrf gb gbvfjuodfkbs ofknfr`b
Kfth gb Orägdtf Kf. YYYY 8,831.11 8,831.11

Ohsf< JH IFKB_WH, _.H., rbhjdzh jhs sdeudbktbs trhkshoodfkbs<

•  ^bkth gb `brohgbràhs hj orägdtf pfr X.8,831.11, dkojuybkgf bj D^H, b`dtdbkgf jh nhoturh rbspbotdvh.

•  Wrbs `bsbs gbspuäs b`dtb ukh Kfth gb Gäcdtf

Gäcd tf pfr uk rbohref gb X.883.11, dkojuybkgf bj D^H.
Bj prd`br hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Oubkths pfr Ofcrhr 8,831.11
^bkths 8,111.11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf gb vbkths hj orägdtf ofknfr`b
Nhoturhs Kf. YYYY 8,831.11 8,831.11

Bj sbeukgf hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-88-1Y -x- GBCB IHCBS

Oubkths pfr Ofcrhr 883.11
^bkths 811.11
D^H Gäcdtf Ndsohj 83.11
v/Sbedstrf gb rbohref ofknfr`b Kfth gb
Gäcdtf Kf. YYYY 883.11 883.11

Jfs rbedstrfs gbj OF@QSHGFS sb ihràhk bk jh sdeudbktb nfr`h<

Bj prd`br hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS
Of`prhs 8,111.11
D^H Orägdtf Ndsohj 831.11
Oubkths pfr Qhehr 8,831.11
v/Sbedstrf gb of`prhs hj orägdtf ofknfr`b
Nhoturh Kf. YYYY 883.11 883.11

> Bk kubstrh fpdkdÿk bj D^H Orägdtf Ndsohj gbj of`prhgfr gbcb sbr bxtfrkhgf, pubs kf pubgb hprfvboihr uk orägdtf gb ukh
of`prh, qub prèotdoh`bktb nub hkujhgh.
hkujhgh. _d bj D^H Orägdtf Ndsohj kf sb of`p
of`pbksh,
bksh, bktfkobs gbcbràh g
gb
b hcfkhrsb h ukh
oubkth gb FWSF_ DKESB_F_. _b rbof`dbkgh hkhjdzhr bj ohsf ohsf,, ofksdgbrhkgf qub jh bktdghg ükdoh`bktb rbhjdzÿ
rbhjdzÿ bsh
fpbrhodÿk.

EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 2

 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

Bj sbeukgf hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-88-1Y -x- GBCB IHCBS

Of`prhs 811.11
D^H Ofstf
Ofstf 83.111
83.1
Oubkths pfr Qhehr 883.11
v/Sbedstrf gb gbvfjuodfkbs ofknfr`b
Kfth gb Gäcdtf Kf. YYYY 883.11 883.11

2.  HRWFOFK_R@F (SBWDSF GB CDBKB_ @RBCJB_)

2.8 HRWFOFK_R@F BYWBSKF (HRWFOFK_R@F QSFQDF)

_beük kfs dknfr`h jh gfotrdkh, bstèk sulbths jhs trhksnbrbkodhs gb cdbkbs ofrpfrhjbs f jh prbsthodÿk gb sbrvdodfs qub
d`pjdqubk bj trhsjhgf gb phtrd`fkdf b`prbshrdhj hj phtrd`fkdf pbrsfkhj gb jfs gubøfs gb jh bktdghg bofkÿ`doh, sdk
qub `bgdb ofktrhprbsthodÿk9 hjeukh (sdk bj phef gbj prbodf). Bstb bs bj ohsf gb of`brodhktbs gb hjd`bktfs f
nhcrdohktbs gb lueubtbs qub jfs rbtdrhk gb su phtrd`fkdf b`prbshrdhj y jfs trhksndbrbk h sus nh`djdhrbs, sdk phehr bj
4
prbodf h jh ukdghg bofkÿ`doh b`prbshrdhj.   Bj hutfofksu`f bxtbrkf bs ukh fpbrhodÿk kf sulbth,   ouhkgf bj
b`prbshrdf f prfnbsdfkhj kf ihyh rbpfrthgf of`f uk orägdtf ndsohj bj D^H sfpfrthgf hj rbhjdzhr jh hgqudsdodÿk f
81
d`pfrthodÿk gb jfs cdbkbs h qub sb rbndbrh f sus bjb`bktfs of`pfkbktbs.   Bstf bs hsà, pfr qub kf nub rbpfrthgf
88
of`f phrtb gb su HOWD^DGHG BOFKß@DOH.  

Bs uk prdkodpdf cèsdof gb ofkthcdjdghg (BKWDGHG), hqubj qub pfstujh jh dgbktdndohodÿk gb jh bktdghg bofkÿ`doh (h jh
qub th`cdäk sb jb jjh`h b`prbsh) of`f bktb dkgbpbkgdbktb bk su ofkthcdjdghg, thktf gb sus hoodfkdsths f
prfpdbthrdfs, gb sus horbbgfrbs f gbugfrbs, of`f gb ftrhs bktdghgbs (f b`prbshs). Bstf d`pjdoh qub hj tbkbr jh
bktdghg sus prfpdfs rboursfs y sus prfpdhs fcjdehodfkbs, jfs rboursfs of`f dk`ubcjbs, vbiàoujfs y ftrhs dkvbrsdfkbs
gb jfs hoodfkdsths f prfpdbthrdfs, hsà of`f sus ehstfs pbrsfkhjbs, gbcbrèk `hktbkbrsb nubrh gb jfs rbedstrfs gb jh
bktdghg.
sbh Bk ofksboubkodh,
prfguodgf ouhkgf phrh
pfr ästh f hgqudrdgf uk prfpdbthrdf rbtdrh
su rbvbkth, uk cdbk gb
bk tär`dkfs jh bktdghg
ofkthcjbs, f ukdghg
th`cdäk bofkÿ`doh
rbsujth sbr ukhb`prbshrdhj, yh
fpbrhodÿk ofk
tbrobrfs, y hsà gbcb rbedstrhrsb.

Bk bsb sbktdgf, bj dkodsf >) gbj hrtàoujf ? gb jh JD^H, rbeujh qub< bj d`pubstf bs ebkbrhgf pfr<…..>) Jfs rbtdrfs gb
cdbkbs `ubcjbs bnbotuhgfs pfr uk ofktrdcuybktb f pfr bj prfpdbthrdf, sfodfs, gdrbotfrbs f b`pjbhgfs gb jh rbspbotdvh
b`prbsh phrh su usf f ofksu`f pbrsfkhj f gb su nh`djdh , yh sbhk gb su prfpdh prfguoodÿk f of`prhgfs phrh jh
rbvbkth, f jh hutfprbsthodÿk gb sbrvdodfs, ouhjqudbrh qub sbh jh khturhjbzh luràgdoh gb jh b`prbsh.

Xubgh bktfkobs, ojhrf qub sb rbndbrb h rbtdrfs gb cdbkbs phrh<

 
• _u usf pbrsfkhj< Bs gbodr, qub sd bj ofktrdcuybktb prfguob oh`dshs, tf`b ukh oh`dsh phrh su usf
pbrsfkhj=

 
• _u ofksu`f pbrsfkhj< Bs gbodr, qub sd prfguob phk, rbtdrb phrtb gb ästb phrh hjd`bkthrsb äj=

 
• Rsf f ofksu`f gb su nh`djdh .
Jh hutfprbsthodÿk gb sbrvdodfs, sb gh ouhkgf uk ofktrdcuybktb, pfr blb`pjf, bs prfpdbthrdf gb uk thjjbr `boèkdof, y
su vbiàoujf pbrsfkhj bs rbphrhgf bk su prfpdf thjjbr, f bj ohsf gb uk fgfktÿjfef qub jb bxtrhb jfs gdbktbs h ukf gb
sus idlfs. Gb ghrsb bsths odrouksthkodhs, gdoihs fpbrhodfkbs
fpbrhodfkbs gbcbk rbedstrhrsb of`f ukh vbkth, phrh jfs prfpÿsdtfs
gbj D`pubstf hj ^hjfr Herbehgf.

Bs d`pfrthktb hojhrhr, qub jh vbkth h uk b`pjbhgf kf bs

bs hutfofksu`f, sd bstb pheh bj prbodf, bs sbkodjjh`bktb ukh
^BKWH. Ihob`fs bsth hojhrhodÿk pfr ouhktf, bk uk gfou`bktf gb jh _boodÿk gb Frdbkthodÿk Jbehj gb jh _HW , sb
pfkb of`f blb`pjf gb hutfofksu`f prfpdf.
prfpdf. Bk kubstrh fpdkdÿk kf bs ofksu`f prfpdf, kd d`prfpdf of`f sb vbrè
`ès hgbjhktb.

5
 Sboubrgb qub ofknfr`b bj hrtàoujf 85 gb jh JD^H, kf sb jb rbofkfob bj orägdtf ndsohj hj of`prhgfr.
9
 Ouhkgf bxdstb bj phef gbj prbodf, sbràh ukh vbkth y kf uk rbtdrf. _dk b`chref, jh _HW, gb houbrgf ofk hjeukfs gfou`bktfs
b`dtdgfs phrh frdbkthr hj ofktrdcuybktb,
ofktrdcuybktb, pfr phrtb gb jh Dktbkgbkodh gb Hsuktfs Luràgdofs,
Luràgdofs, phrbodbrh qub ofknukgb jh ndeurh,
pubs gh jh d`prbsdÿk qub hukqub `bgdb phef pfr phrtb gbj ofktrdcuybktb, sdb`prb ofksdgbrh gdoih fpbrhodÿk of`f
hutfofksu`f.
4
 Wujdf Sfsb`cul. Bj D^H T BJ QSFNB_DFKH
QSFNB_DFKHJ.J. (Chrobjfkh < OBHO, 8495), pp
pp.. ??.
81
 Dcdg. pp. ?7.
88
 @hràh Lujàh _èbkz Chohkhj. ^DD Lfrkhjhghs Khodfkhjbs
Khodfkhjbs gb Gbrboif Wrdcuthrdf< BJ OSÄGDWF ND_OHJ. (Jd`h < Dkstdtutf Qbruhkf
gb Gbrboif Wrdcuthrdf, s.n.), pp. ?28
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK >
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

Ohsf< QBGSF NBSKÈKGB\, prfpdbthrdf gb ‚Hj`hoäk Kubvf Ohktÿk‐, rbtdrÿ phrh su usf pbrsfkhj, `brohgbràh
ouyf ofstf, sdk ofksdgbrhr, bj D^H bs gb X.8,111.11. Bk ofksboubkodh sb b`dtdÿ jh nhoturh ofrrbspfkgdbktb.
Bj rbtdrf nub purf y jjhkf, pubstf qub, kf iucf phef hjeukf h jh ukdghg b`prbshrdhj.
Bj hsdbktf ofkthcjb qubghràh gb jh sdeudbktb `hkbrh<

82-19-1Y -x- GBCB IHCBS

Qbgrf Nbrkèkgbz, Oubkth Qhrtdoujhr 8,831.11
^bkths 8,111.11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf vhjfr gb rbtdrf gb `brohkoàhs

sbeük Nhoturh Kf. YYYY 8,831.11 8,831.11

Bk kubstrh fpdkdÿk kf sb ebkbrh bj D`pubstf gb Wd`crbs Ndsohjbs y Qhpbj Bspbodhj phrh Qrftfofjfs, of`f sd
suobgb, ouhkgf bj gubøf rbtdrh gdkbrf bk bnbotdvf phrh oucrdr sus ehstfs pbrsfkhjbs, y qub ofkthcjb`bktb
th`cdäk sb jb ohreh h su oubkth phrtdoujhr. Bstf bs hsà, pubs bj prfpdbthrdf kf bxtdbkgb uk rbodcf y hgb`ès jh
`ds`h Jby gbj D`pubstf gb Wd`crbs Ndsohjbs y Qhpbj Bspbodhj phrh Qrftfofjfs, ouhkgf jh fpbrhodÿk bstè
erhvhgh pfr bj D^H, gdspfkb jh kf sulbodÿk bxprbsh gb jh `ds`h (hrtàoujf 4).

2.3 HRWFOFK_R@F
HRWFOFK_R@F DKWBSKF (HRWFOFK_R@F D@QSFQDF)

Bj hutfofksu`f dktbrkf f d`prfpdf, sb `hkdndbsth ouhkgf jfs cdbkbs ofkstrudgfs, bxtrhàgfs, trhksnfr`hgfs f
hgqudrdgfs bk bj blbrododf gb ukh hotdvdghg b`prbshrdhj f prfnbsdfkhj gbj sulbtf, sfk
sfk b`pjbhgfs f utdjdzhgfs bk jh
83
`ds`h hotdvdghg, yh of`f `htbrdhjbs f of`f cdbkbs gb dkvbrsdÿk.   Qfr blb`pjf, bj nhcrdohktb gb `ubc
`ubcjbs
jbs `btèjdofs
qub rbtdrh gb sus bxdstbkodhs gb hr`hrdfs qub nhcrdoh ukf gb bjjfs phrh ojhsdndohr y hroidvhr sus nhoturhs= uk
of`brodhktb gb of`puthgfrhs qub rbtdrh phrh sus kbobsdghgbs gb fndodkh ukh gb jhs `èqudkhs qub of`prÿ phrh jh
rbvbkth.

_beük kfs dknfr`h jh gfotrdkh, bj hutfofksu`f dktbrkf KF qubgh sulbtf, sd bj b`prbshrdf efzh 8? gb pjbkf gbrboif hj
orägdtf ndsohj, deuhj qub bj qub iucdbrh sfpfrthgf pfr jh of`prh h tbrobrfs gb cdbkbs hkèjfefs.  

_dk b`chref, bj hutfofksu`f dktbrkf _D qubgh sulbtf, sd sb prfguob bj oh`cdf gb hnbothodÿk (gbstdkf) gb cdbkbs gbj
phtrd`fkdf b`prbshrdhj gb uk erupf h ftrf gdnbrbkodhgf gb jh hotdvdghg bofkÿ`doh gbj ofktrdcuybktb , ouhkgf jfs
87
rbeà`bkbs gb prfobgbkodh gbj orägdtf ndsohj h gdoifs erupfs sfk gdstdktfs.  

Qhrh djustrhr jf bxpubstf bk bj pèrrhnf hktbrdfr, sb pfkb bj blb`pjf gbj ofktrdcuybktb vbkgbgfr gb of`puthgfrhs, qub
bk prdkodpdf of`prh uk jftb gb äsths phrh su rbvbkth, pbrf jubef gbodgb rbtdrhr ukh gb bjjhs phrh utdjdzhrjh bk jhs
fndodkhs gb ofkthcdjdghg.

Gb ofknfr`dghg ofk bj hrtàoujf 8>, hj `f`bktf gb hgqudrdrjhs, sbeurh`bktb rbpfrtÿ bj D^H phehgf of`f orägdtf ndsohj,
pfr ouhktf sb trhthch gb uk dkvbkthrdf. Kf fcsthktb, bj `ds`f hrtàoujf odthgf, bxprbsh qub< bj d`pubstf phehgf pfr
jh hgqudsdodÿk, d`pfrthodÿk f ofkstruoodÿk gb hotdvfs ndlfs, sb rbofkfobrè of`f orägdtf ndsohj ouhkgf jfs `ds`fs
bstäk gdrboth`bktb vdkoujhgfs hj prfobsf gb prfguoodÿk f gb of`brodhjdzhodÿk gb jfs cdbkbs y sbrvdodfs gbj
ofktrdcuybktb. Gb thj subrtb, qub sdbkgf uk cdbk qub sb utdjdzhrè phrh rbhjdzhr thrbhs hg`dkdstrhtdvhs, kf prfobgb bj
orägdtf ndsohj, pfr jf thktf, ihy uk oh`cdf bk jh hnbothodÿk  f oh`cdf gb gbstdkhodÿk, y ofksboubktb`bktb
gbcb qubghr sulbth gdoih fpbrhodÿk.

Ohsf< JH IFKB_WH, _.H., bj 8 gb bkbrf gb 311Y, of`prÿ ukh of`puthgfrh phrh su rbvbkth pfr jh ohktdghg gb
X.88,311.11. Jubef, bj 82 gb hefstf gb 311Y, gbodgb rbtdrhr gdoih
gdoih of`puthgfrh, pphrh
hrh sbr utdjdzhgh bk bj
bj
gbphrth`bktf gb ofkthcdjdghg gb jh bktdghg. 
Bj hsdbktf pfr jh of`prh gb jh of`puthgfrh nub bj sdeudbktb<

8-18-1Y -x- GBCB IHCBS

Dkvbkthrdfs 81,111.11
D^H Orägdtf Ndsohj 8,311.11
Ohlh y Chkofs 88,311.11
v/Sbedstrf of`prh gb of`puthgfrhs p/rbvbkth
_beük Nhoturh Kf. YYYY 88,311.11 88,311.11

Bj hsdbktf gbj hutfofksu`f dktbrkf gbcbrè rbhjdzhrsb gb jh sdeudbktb `hkbrh<

83
 Dcdg. pp. ??.
8?
 Dcdg. pp. ?7.
87
 Dcdg. pp. ?7.
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 5
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

82-19-1Y -x- GBCB IHCBS
@fcdjdhrdf y Bqudpf 88,311.11
Dkvbkthrdfs 81,111.11
D^H Gäcdtf Ndsohj 8,311.11
v/Sbedstrf ^/ hutfofksu`f gb of`puthgfrh
_beük Nhoturh Kf. YYYY 88,311.11 88,311.11

Bj HRWFOFK_R@F BYWBSKF, bs gbodr, jfs rbtdrfs qub bj prfpdbthrdf f hoodfkdsths ihobk phrh su ofksu`f
pbrsfkhj (pbrsfkhjàsd`f), sd bstè rbeujhgf bk kubstrh jbedsjhodÿk, sdk b`chref, bk kubstrh fpdkdÿk bj hutfofksu`f
dktbrkf, kf bsth jfs sundodbktb`bktb ojhrf of`f thj, of`f sd jf bstè bk ftrhs jbedsjhodfkbs, pfr blb`pjf jh bsphøfjh.
Kf fcsthktb, sd sb bstè gb houbrgf, qub bj oh`cdf gb hnbothodÿk f gbstdkf, gbcb ghr juehr hj rbofkfod`dbktf gbj

Gäcdtf Ndsohj, sbeük sb dkgdoÿ bk bj blb`pjf hktbrdfr.

2.? OSDWBSDF_ GB NDS@H_ GB HRGDWFSÀH

Bk kubstrf `bgdf, hjeukhs ndr`hs gb hugdtfrdh, bk jf tfohktb hj trhth`dbktf gbj HRWFOFK_R@F DKWBSKF, bs gbodr
ouhkgf uk ofktrdcuybktb utdjdzh sus prfpdfs cdbkbs bk su hotdvdghg, ofksdgbrhk gfs fpodfkbs f ordtbrdfs<

•  Xub kf sb nhoturb tfgh vbz kf bxdstb trhksnbrbkodh gb prfpdbghg= y

•  Xub sd sb nhoturb, pfr jf qub bj D^H ofkstdtuyb phr

phrtb
tb g
gbj
bj ofstf.

Bk kubstrh fpdkdÿk, bj prd`br ordtbrdf bs ofrrbotf, sdb`prb y ouhkgf kf ihyh oh`cdf bk jh hnbothodÿk gb uk erupf gb
cdbkbs ofk rbjhodÿk h ftrf. Bstb kf sbràh bj ohsf gb jh of`puthgfrh, qub dkdkdodhj`bktb
dodhj`bktb sb hgqudbrb phrh su rbvbkth
rbvbkth y
jubef sb rbtdrh phrh usf bk jhs fndodkhs hg`dkdstrhtdvhs.

_d jh of`puthgfrh sb rbtdrh, pbrf sb utdjdzh bk jhs fndodkhs gb of`brodhjdzhodÿk, KF BYD_WB HRWFOFK_R@F

DKWBSKF, pfr ouhktf, thktf jh of`prh phrh jh rbvbkth, of`f jh hgqudsdodÿk gb hotdvfs ndlfs phrh jh of`brodhjdzhodÿk,
tdbkbk bj `ds`f trhth`dbktf trdcuthrdf, pubs bk h`cfs ohsfs, bj ofktrdcuybktb efzh gb pjbkf gbrboif gbj
orägdtf ndsohj, pfr jf qub kf sb ihràh kbobshrdh jh b`dsdÿk gb nhoturh (of`f sd, ouhkgf ihy oh`cdf gb hnbothodÿk, pubs
sdk bjjh kf sbràh pfsdcjb fpbrhr bj gäcdtf ndsohj).

Bk bstb üjtd`f ohsf, jf qub prfobgb, bs sbkodjjh`bktb ofrrbr jh sdeudbktb phrtdgh gb rbojhsdndohodÿk<

82-19-1Y -x- GBCB IHCBS

@fcdjdhrdf y Bqudpf 81,111.11
Dkvbkthrdfs 81,111.11
v/Sbedstrf rbojhsdndohodÿk gb of`puthgfrh s/
Sbqudsdodÿk Kf. YYY 81,111.11 81,111.11

Bk ouhktf hj sbeukgf ordtbrdf, bs kubstrh fpdkdÿk, qub jh b`dsdÿk gb jh nhoturh bs dkgdspbkshcjb, sd ihy oh`cdf gb
hnbothodÿk, sfjf phrh rbofkfobr bj gäcdtf ndsohj. _d kf ihy oh`cdf gb hnbothodÿk, kf bxdstb rhzÿk phrh b`dtdr ukh
nhoturh, kd phrh rbofkfobr bj gäcdtf ndsohj y ohpdthjdzhr bj D^H, pubs sb bsthràh GRQJDOHKGF bj bnbotf (gbj D^H).
Hgb`ès sd sb hgqudbrb gb uk tbrobrf, bj orägdtf ndsohj bs prfobgbktb.

Ohsf< JH IFKB_WH, _.H., hutfofksu`b `brohgbràh (phpbjbràh) qub sb hgqudrdÿ phrh su rbvbkth bj 8 gb bkbrf
gb 311Y, ofk uk ofstf gb X.8,111.11 sdk dkojudr bj D^H. Bj 82 gb hefstf gbj gbj `ds`f høf, sb rbtdrh, phrh
utdjdzhrsb bk jhs jhcfrbs hg`dkdstrhtdvhs. Bj ordtbrdf qub utdjdzh bs qub sd sb nhoturh.  
Bj hsdbktf ofkthcjb gb jh of`prh dkdodhj nub bj sdeudbktb<

8-18-1Y -x- GBCB IHCBS

Dkvbkthrdfs 8,111.11
D^H Orägdtf Ndsohj 831.11
Ohlh y Chkofs 8,831.11
v/Sbedstrf of`prh gb phpbjbràh p/rbvbkth
sbeük Nhoturh Kf. YYYY 8,831.11 8,831.11

Bj hsdbktf pfr bj rbtdrf, sbeük bsb sbeukgf ordtbrdf sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 9

 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

Qhpbjbràh y Ütdjbs gb Fndodkh
Qhpbjbràh 8,831.1
8,831.111
Dkvbkthrdfs 8,111.11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf vhjfr hutfofksu`f gb phpbjbràh
sbeük Nhoturh Kf. YYYY 8,831.11 8,831.11

GFKGB B_WÈ JH GRQJDODGHG BK BJ BNBOWF KFOD^F GB B_WH FQBSHODßK6

_d gbsgb bj dkdodf, gbodgd`fs qub gdoih phpbjbràh sb utdjdzhrè bk jhs fndodkhs hg`dkdstrhtdvhs, bj hsdbktf iucdbsb sdgf bj
sdeudbktb<

8-18-1Y -x-
Qhpbjbràh y Ütdjbs gb Fndodkh GBCB
8,111.11 IHCBS
D^H Orägdt
Orägdtf
f Ndsohj
Ndsohj 831.11
831.11
Ohlh y Chkofs 8,831.11
v/Sbedstrf of`prh gb phpbjbràh p/usf fndodkhs
_beük Nhoturh Kf. YYYY 8,831.11 8,831.11

Bj ofstf f ehstf h `fstrhr bk bj Bsthgf gbj Sbsujthgf Dktberhj sbràh gb X.8,111.11 y kf gb X.8,831.11, sd sbeud`fs
bsb ordtbrdf. Ofk bj sbeukgf ordtbrdf, bj ofktrdcuybktb hcsfrcb bj D^H (X.831.11), ouhkgf phrh äj gbcbràh tbkbr uk
bnbotf kbutrhj.  Qfr bjjf fpdkh`fs, qub jf ofrrbotf bk bstb ohsf, sbrdh sbeudr
sbeudr jh sdeudbktb fpbrhtfrdh.

Bj hsdbktf ofkthcjb gb jh of`prh dkdodhj nub bj sdeudbktb<

8-18-1Y -x- GBCB IHCBS

Dkvbkthrdfs 8,111.11
D^H Orägdtf Ndsohj 831.11
Ohlh y Chkofs 8,831.11
v/Sbedstrf of`prh gb phpbjbràh p/rbvbkth
sbeük Nhoturh Kf. YYYY 8,831.11 8,831.11

Bj hsdbktf pfr bj rbtdrf sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Qhpbjbràh y Ütdjbs gb Fndodkh
Qhpbjbràh 8,111.1
8,111.111
Dkvbkthrdfs 8,111.11
v/Sbedstrf vhjfr rbojhsdndohodÿk gb phpbjbràh
sbeük Sbqudsdodÿk Kf. YYYY 8,111.11 8,111.11

>.  GB_WSROODßK, QÄSGDGH_ F NHJWHKWB_ GB DK^BKWHSDF_

89
Gb houbrgf ofk bj ku`brhj ?) gbj hrtàoujf 5 gb jh Jby gbj D^H, kf bstèk sulbths < jh gbstruoodÿk, pärgdgh f ouhjqudbr
iboif qub d`pjdqub nhjthktbs gb dkvbkthrdfs gb cdbkbs,
cdbkbs, pbrf, ükdoh`bktb pfr jhs sdeudbktbs ohushs<

 
• Cdbkbs pbrbobgbrfs=

 
• Ohsf nfrtudtf (suobsf d`prbvdstf b dkbvdthcjb, ohushgfs pfr iboifs gb jh khturhjbzh< dkukghodfkbs,
tbrrb`ftfs, pbstbs, tb`pbsthgbs)=

 
• Gb nubrzh `hyfr (suobsf d`prbvdstf b dkbvdthcjb, frdedkhgf pfr iboif jàodtf f djàodtf gbj if`crb<
eubrrh, ofhoodÿk `htbrdhj, bto.)= y

 
• Gbjdtfs ofktrh bj phtrd`fkdf.

82
  _deudbkgf bsb sbeukgf ordtbrdf,
ordtbrdf, kf prfobgbrè rbofkfod`dbktf
rbofkfod`dbktf gb orägdtf ndsohj bk jf
jfss ohsfs gb hutfofksu`f.
hutfofksu`f. Bk bsb
sbktdgf, sb dktbrprbth qub bj D^H gbcb ohpdthjdzhrsb. Hkhjdzhr jh `fgdndohodÿk hj prd`br pèrrhnf gbj hrtàoujf 8> gb jh Jby,
dktrfguodgh pfr bj hrtàoujf 823 gbj Gborbtf 81-3183, Jby gb Hotuhjdzhodÿk Wrdcuthrdh.
8>
 _b hsu`b jh hpjdohodÿk gbj hrtàoujf 82 gb jh Jby y kf bj hrtàoujf 33 gbj Sbejh`bktf.
85 Bk bstb ohsf, bk bj Bsthgf gb Sbsujthgfs sfjf sb bxpfkb jh su`h gb X.8,111.11 y kf X.8,831.11.
X.8,831.11. Fcvdh`bktb kf ihcrè
hutfnhoturhodÿk.
89
 Kf sb trhth gb ukh BYBKODßK, sdkf sbkodjjh`bktb, hj ghrsb jhs ofkgdodfkbs bsthcjbodghs bk jh Jby, qubghk nubrh gb su
è`cdtf, pfr jf thktf, bk bstb ohsf ofkourrb jh ndeurh luràgdoh trdcuthrdh jjh`hgh pfr jh gfotrdkh d`pbrhktb, of`f< KF
_RLBODßK.
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 4
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

>.8 OFKWHCDJD\HODßK
OFKWHCDJD\HODßK ORHKGF _B OHR_H D^H

Bj bxtrhvàf, rfturh, ghøf, gbsof`pfsdodÿk f gbstruoodÿk, ouhkgf kf sb gbk jhs ohushjbs hktbrdfrbs, sb gbcb rbedstrhr
of`f ukh pärgdgh gb fpbrhodÿk.

Ohsf<JH IFKB_WH, _.H., gurhktb jh vbrdndohodÿk gb su dkvbkthrdf nàsdof, gbtbotÿ uk nhjthktb pfr bxtrhvàf gb
`brohgbràh. Bj ofstf gb jh `brohgbràh bxtrhvdhgh
bxtrhvdhgh bs gb X.8,111.11, sdk dkojudr bj D^H, bk ofksb
ofksboubkodh
oubkodh
prfobgdÿ h b`dtdr jh nhoturh h su nhvfr. _b nhoodfkÿ hoth kfthrdhj.
Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x-
Qärgdgh pfr Nhjthktb gb Dkvbkthrdfs GBCB
8,111.11 IHCBS
D^H Ofst
Ofstf
f 831.1
831.111
Dk
Dkvb
vbkt
kthr
hrdf
dfss 8,111.
8,111.11
11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf nhjthktb gb dkvbkthrdfs ofknfr`b
Hoth Kfthrdhj YYYY y Nhot. YYYY 8,831.11 8,831.11

>.3 OFKWHCDJD\HODßK
OFKWHCDJD\HODßK ORHKGF KF _B OHR_H D^H

h)  Cdbkbs pbrbobgbrfs

Ohsf< JH IFKB_WH, _.H., prfobgdÿ h jh gbstruoodÿk gb cdbkbs pbrbobgbrfs rbedstrhgfs h uk ofstf gb

X.8,111.11, sdk dkojudr bj D^H. Qhrh bj bnbotf, jubef gb ihcbr iboif jh sfjdodtug gb dktbrvbk
dktbrvbkodÿk
odÿk gb hugdtfr
trdcuthrdf y trhksourrdgfs jfs trbdkth gàhs iècdjbs, sb jbvhktÿ Hoth Kfthrdhj.
Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Qärgdgh pfr Gbsof`pfsdodÿk gb Dkvbkthrdfs 8,111.11
Dk
Dkvb
vbkt
kthr
hrdf
dfss 8,111.
8,111.11
11
v/Sbedstrf nhjthktb gb dkvbkthrdfs ofknfr`b
Hoth Kfthrdhj YYYY y Nhot. YYYY 8,111.11 8,111.11

c)  Ohsfs gb gbjdtf ofktrh bj phtrd`fkdf, ohsf nfrtudtf f nubrzh `hyfr

Bk jfs ohsfs gb gbjdtf ofktrh bj phtrd`fkdf, ohsfs nfrtudtfs f gb nubrzh `hyfr, sb pubgbk `hkdnbsthr gfs
pfsdcdjdghgbs, gbpbkgdbkgf gb sd jfs dkvbkthrdfs bstèk hsbeurhgfs f kf.

Ouhkgf sb bkoubktrhk hsbeurhgfs bj prd`br hsdbktf sbràh bj sdeudbktb<

84
 Ehstf kf gbguodcjb. OSDWBSDF GBJ GDSBOWFSDF GB _HW< 2.84 Hlustb hj orägdtf ndsohj, pfr hutf-nhoturhodÿk, pfr ouhjqudbrh
gb jfs `ftdvfs qub sbøhjh bj hrtàoujf ?, ku`brhj 5 gb jh Jby gbj D^H. _b nfr`ujÿ, pfrqub jh ofktrdcuybktb, hutf-nhoturÿ bj
vhjfr gb jh rfturh gbj bkvhsb, sunrdgh bk bj prfobsf prfguotdvf. Jfs rbedstrfs ofkthcjbs bvdgbkodhk qub bj d`pubstf ebkbrhgf
pfr gdoih rfturh nub fpbrhgf y gbojhrhgf of`f orägdtf ndsohj y, h jh vbz, of`f gäcdtf ndsohj= jf ouhj nub ofkndr`hgf hj
bnbotuhr jh rbvdsdÿk h jfs jdcrfs gb Of`prhs y _brvdodfs Hgqudrdgfs y ^bkths y _brvdodfs Qrbsthgfs, ohushkgf uk bnbotf obrf
bk gdoih fpbrhodÿk. Chsb jbehj hrtàoujfs< 8= 3= ?, 5)= 7, >)= 81= 8?, 7)= 87 y 8> gbj Gborbtf 35-43 gbj Ofkerbsf gb jh
Sbpücjdoh y sus rbnfr`hs. Jh ofktrdcuybktb, ofksdgbrh of`f gäcdtf y orägdtf jh fpbrhodÿk pfr jh b`dsdÿk gb jh nhoturh= y,
qub bk kdkeük `f`bktf sb gupjdoh bj orägdtf, yh qub jh odthgh jby, bk sus hrtàoujfs 87 y 82, rbofkfob qub bj gäcdtf ndsohj bs
jh su`h gbj d`pubstf ohrehgf pfr bj ofktrdcuybktb bk jhs fpbrhodfkbs hnboths y bj orägdtf ndsohj bs jh su`h gbj d`pubstf
ohrehgf hj ofktrdcuybktb bk jhs fpbrhodfkbs hnboths rbhjdzhghs gurhktb bj `ds`f pbràfgf= y, qub kf bstè gb houbrgf ofk jh
Hg`dkdstrhodÿk Wrdcuthrdh, yh qub kf sb rbofkfob of`f orägdtf jh hutf-nhoturhodÿk qub rbhjdzh phrh ghr ou`pjd`dbktf hj
hrtàoujf ? ku`brhj 5 gb jh jby gbj D^H, sdk tbkbr bk oubkth jf qub sbøhjh bj hrtàoujf 8> gb jh `ds`h jby, phrh tbkbr gbrboif hj
orägdtf ndsohj. OSDWBSDF< _b ofkndr`ÿ bj hlustb, pfrqub jh fpbrhodÿk rbhjdzhgh, gb of`pbkshr bj orägdtf ofk bj gäcdtf ndsohj,
frdedkhgh pfr jh hutf-nhoturhodÿk bs d`prfobgbktb, yh qub ukh vbz gbojhrÿ y of`pbksÿ bj orägdtf ndsohj gb jh of`prh, bk bj

`bs prbtbkgb
qub qub hgqudrdÿ jfs jh
hkujhr cdbkbs, hj of`pbkshrjf
ofktrdcuybktb, pfr sbeukgh
hj rbedstrhr vbz, sbbjbvdgbkodh
y of`pbkshr gäcdtf h pbrludodf hj ndsof.
jh vbz of`f Bj iboif
orägdtf, ebkbrhgfr
sb tdpdndoh, gbj ohsf
bk bstb D^H,
phrtdoujhr, bk bj hrtàoujf ?, ku`brhj 5) gbj Gborbtf 35-43 gbj Ofkerbsf gb jh Sbpücjdoh, qub sb of`pjb`bkth ofk jf qub
prbobptüh bj hrtàoujf 7 gbj `ds`f oubrpf jbehj.
31
 Kf bs vbkth.
38
 Sboubrgb qub kf bs ukh vbkth.
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 81
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

82-19-1Y -x- GBCB IHCBS
Qärgdghh bk Dkvbkt
Qärgdg Dkvbkthrd
hrdfs
fs 8,111.1
8,111.111
Dk
Dkvb
vbkt
kthr
hrdf
dfss 8,111.
8,111.11
11
v/Sbedstrf rfcf gb dkvbkthrdfs ofknfr`b -----
Dknfr`b gb Hsbeurhgfrh E & W, Kf. YYYY 8,111.11 8,111.11

Ouhkgf jh hsbeurhgfrh pheh y bxdstb uk bxobgbktb bk jh dkgb`kdzhodÿk<

31-19-1Y -x- GBCB IHCBS

Ohlh y Chkofs 8,811.11
Ftrfs
Ftr fs dke
dkerbs
rbsfs
fs 8,811.1
8,811.111
v/Sbedstrf gbj ofcrf gb jh dkgb`kdzhodÿk pfr
bkod`h gbj ofstf, sbeük rbodcf Kf. YYYY 8,811.11 8,811.11

Ouhkgf jh hsbeurhgfrh pheh `bkfs gbj vhjfr gbj dkvbkthrdf<

31-19-1Y -x- GBCB IHCBS

Ohlh y Chkofs 411.11
Qärgdgh pfr Sfcf gb Dkvbkthrdfs 811.11
Oubkths pfr Ofcrhr 8,111.11
v/Sbedstrf gbj ofcrf gb jh dkgb`kdzhodÿk pfr
gbchlf gbj ofstf, sbeük rbodcf Kf. YYYY 8,111.11 8,111.11

Ouhkgf jfs cdbkbs kf sb bkoubktrhk hsbeurhgfs<

82-19-1Y -x- GBCB IHCBS

Qärgdgh pfr Sfcf gb Dkvbkthrdfs 8,111.11
Dk
Dkvb
vbkt
kthr
hrdf
dfss 8,111.
8,111.11
11
v/Sbedstrf nhjthktb gb dkvbkthrdfs ofknfr`b
obrtdndohodÿk gb gbkukodh y rhtdndohodÿk Kf. Y 8,111.11 8,111.11

>.?   BK JF_ OH_F_ GB @BS@H_, B^HQFSHODFKB_, BWO.

Jhs `br`hs, bvhpfrhodfkbs f gbsidgrhthodfkbs y ftrhs ohushs khturhjbs, sb fpbrhk ofkthcjb`bktb of`f phrtb gbj
ofstf gb prfguoodÿk f ofstf gb vbkths, sd sb jjbvh uk _dstb`h gb Ofktrfj gb Dkvbkthrdfs Qbrpbtuf,  ofkfodgf
th`cdäk of`f _D_WB@H HG@DKD_WSHWD^F bk ofktrhpfsdodÿk ofk bj _dstb`h gb Ofktrfj gb Dkvbkthrdfs Qbrdÿgdof f
_D_WB@H B_QBORJHWD^F. 

Ohsf< JH IFKB_WH, _.H., gbtbotÿ ukh `br`h pfr ohushs khturhjbs gb `brohgbràhs (ohrkbs), qub rbprbsbkth
uk ofstf sdk D^H gb X.8,111.11. Qhrh thj prfpÿsdtf sb fctuvf bbjj gdoth`bk rbspbotdvf gb uk \fftbokdsth,
\fftbokdsth, qub
sb hof`phøhrh h jh Gbojhrhodÿk Lurhgh Hkuhj gbj D`pubstf _fcrb jh Sbkth. Hj rbspbotf th`cdäk sb b`dtdÿ jh
nhoturh ofrrbspfkgdbktb. 
ofrrbspfkgdbktb. 
Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Ofstf gb ^bkths 8,111.11
D`pubstfs, Whshs
D`pubstfs, Whshs y Ofktr
Ofktrdcuod
dcuodfkbs
fkbs 831.11
Dk
Dkvb
vbkt
kthr
hrdf
dfss 8,111.
8,111.11
11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf gb `br`h, ofknfr`b gdoth`bk gb
\fftbokdsth Ofj. YYYY, Nhoturh Kf. YYYY 8,831.11 8,831.11

Ouhkgf bj _dstb`h gb Ofktrfj gb Dkvbkthrdfs sbh pbrdÿgdof (Qfr`bkfrdzhgf), bj rbedstrf sb ihob hj odbrrb gbj blbrododf,
khturhj`bktb pfr gdnbrbkodh.

33
3? Bs uk ehstfqub
gbguodcjb sbeük bj ku`brhj 85 gbj hrtàoujf 31 gb jh Jby gb Hotuhjdzhodÿk Wrdcuthrdh
Wrdcuthrdh..
 Sboubrgb kf bs ukh vbkth.
37
 Bs uk dkerbsf erhvhgf pfr bj D_S, sbeük bj ku`brhj 85 gbj hrtàoujf 31 gb
gb jh Jby gb Hotuhjdzhodÿk Wrdcuthrdh.
Wrdcuthrdh.
32
 Sboubrgb qub kf bs ukh vbkth.
3>
 Ehstf gbguodcjb gbj D_S.
35
 Kf bs vbkth.
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 88
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

5.  SBWDSF GB CDBKB_ @RBCJB_ GB_WDKHGF_ H JH QSF@FODßK

Bk hpjdohodÿk gbj ku`brhj 4 gbj hrtàoujf ? gb jh Jby gbj D^H, bk bj rbtdrf gb cdbkbs `ubcjbs gbstdkhgfs h rdnhs, sfrtbfs
hük h tàtujf erhtudtf bnbotuhgfs phrh ndkbs prf`fodfkhjbs f gb prfphehkgh, hsà of`f bk jh bktrbeh f gdstrdcuodÿk
erhtudth pfr jfs vbkgbgfrbs, ebkbrh Orägdtf Ndsohj phrh bj cbkbndodhrdf y ebkbrh Gäcdtf Ndsohj phrh bj ofktrdcuybktb
qub ftfreh jfs cdbkbs.

Ohsf< JH IFKB_WH, _.H., of`f phrtb gb su prf`fodÿk ih gdstrdcudgf `ubstrhs h sus pftbkodhjbs ojdbktbs,
qub tdbkbk uk ofstf gb X.8,111.11, sdk dkojudr bj D^H.
Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Ehstfs gb Qrf`fodÿk 8,111.11
D^H Ofst
Ofstf
f 831.1
831.111
^bkt
^bkths
hs 8,
8,11
111.
1.11
11
D^H Gäcdtf Ndsohj 831.11
v/Sbedstrf vhjfr gb `ubstrhs gdstrdcudghs h
ojdbktbs sbeük Nhoturh Kf. YYYY 8,831.11 8,831.11

9.  SBWBKODFKB_ GBJ D^H

9.8 _BOWFS QÜCJDOF

Ohsf< JH IFKB_WH, _.H., vbkgb hj ofkthgf hj @dkdstbrdf gb Bguohodÿk, `htbrdhjbs y su`dkdstrfs pfr jh
ohktdghg gb X.?21,111.11, vhjfr qub dkojuyb bj D^H. Bk gdoih of`prh bj @dkdstbrdf gb
gb Bguohodÿk, jb b`dtb jh
ofrrbspfkgdbktb ofksthkodh gb rbtbkodÿk, hgdodfkhj`bktb JH IFKB_WH, _.H., ofksdekh bk jh nhoturh qub
ihob phefs trd`bstrhjbs gbj D_S. Bk ofksboubkodh<
  Bj prbodf kbtf gb fpbrhodÿk bs X.?83,211.11=
•

  Bj D`pubstf hj ^hjfr Herbehgf bs X.?5,211.11= y

•

  Jh rbtbkodÿk gbj D^H hsodbkgb

• hsod bkgb hj 32%, ofrrbspfkgdbkgf X.4,?52.11.
Bj hsdbktf ofkthcjb gb JH IFKB_WH, _.H., sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Ohlh y Chkofs ?71,>32.11
D^H Sbtbkodfkbs pfr Of`pbkshr 4,?52.11
^bkths ?83,211.11
D^H Gäcdtf Ndsohj ?5,211.11
v/Sbedstrf vbkth bnbotuhgh hj @dkdstbrdf gb --
Bguohodÿk sbeük Nhoturh Kf. YYYY ?21,111.11 ?21,111.11
?1
Bj hsdbktf ofkthcjb gbj @dkdstbrdf gb Bguohodÿk , sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

@htbrdhjbs y _u`dkdstrfs ?21,111.11
Ohlh y Chkofs ?71,>32.11
D^H Sbtbkodfkbs pfr Qhehr 4,?52.11
^ of`prh gb `htbrdhjbs y su`dkdstrfs
H Jh Ifkbsth, _.H., sbeük Nhoturh Kf. YYYY ?21,111.11 ?21,111.11

Bj hsdbktf ofkthcjb gbj @dkdstbrdf gb Bguohodÿk hj bktbrhr jhs rbtbkodfkbs sbràh<

81-14-1Y -x- GBCB IHCBS

D^H Sbtbkodfkbs pfr Qhehr 4,?52.11
Ohlh y Chkofs 4,?52.11
v/Sbedstrf bktbrf gb jhs rbtbkodfkbs bnbotuh-
ghs gb D^H ofknfr`b Nfr`ujhrdf _HW Kf. YY 4,?52.11 4,?52.11

39
 Kf bs gbguodcjb gbj D_S.
34
 _b fpbrh of`f vbkth, pfrqub ihy trhksnbrbkodh h uk tbrobrf.
?1
 Kf kbobshrdh`bktb sb utdjdzhk jhs oubkths gbj _dstb`h Dktberhgf gb Ofkthcdjdghg.
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 83
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

9.3 SBWBKODFKB_ H OHSEF GB BYQFSWHGFSB_

Ohsf< JH IFKB_WH, _.H., (bxpfrthgfrh gb prfguotfs heràofjhs), bstè hotdvhgh of`f hebktb gb rbtbkodÿk gbj
D^H. Hgqudbrb bj gàh gb ify jfs sdeudbktbs cdbkbs y sbrvdodfs<

•  Of`prh bk bnbotdvf gb prfguotfs heràofjhs pfr X.81,191.11, su prfvbbgfr jb of`prubch qub bstè
dksordtf of`f QSF^BBGFS HRWFSD\HGF ofknfr`b bj hrtàoujf 23 ‚H‐ gb jh Jby, pbrf jb dknfr`h qub
gbcb bnbotuhrjb jh rbtbkodÿk gbj D_S. 

•  Of`prh ukh `hqudkh gbspujphgfrh phrh bj prfobsf prfguotdvf pfr vhjfr gb X.33,711.11, bj
prfvbbgfr jb dknfr`h qub ihob phefs gdrbotfs gbj D_S.
D _S.

•  Qheÿ jfs sbrvdodfs gb njbtbs y hohrrbfs gb `brohgbràh pfr X.3,371.11, su prfvbbgfr gbj sbrvdodf jb
dknfr`h qub ihob phefs trd`bstrhjbs gbj D_S.
Ohjoujf gb jhs rbtbkodfkbs gbj D^H<

h) Qrfguotfs heràofjhs<
Qrbodf kbtf gb fpbrhodÿk gbj cdbk X. 4,111.11
D`pubstf hj ^hjfr Herbehgf X. 8,191.11
^hjfr h rbtbkbr (X.8,191.11*1.>2) X. 513.11
c) Ftrfs prfguotfs y sbrvdodfs<
Qrbodf kbtf gb fpbrhodÿk (@hqudkh) X.31,111.11
D`pubstf hj ^hjfr Herbehgf X. 3,711.11
^hjfr h rbtbkbr (X.3,711.11*1.82) X. ?>1.11
Qrbodf kbtf gb fpbrhodÿk (_brvdodf) X. 3,111.11
D`pubstf hj ^hjfr Herbehgf X. 371.11
^hjfr h rbtbkbr (X.371.11*1.82) X. ?>.11

Bj hsdbktf ofkthcjb sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Of`prhs 4,111.11
@hqudkhrdh y Bqudpf 31,111.11
Njbtbs y Hohrrbf 3,111.11
D^H Orägdtf Ndsohj ?,531.11
Ohlh y Chkofs ??,853.11
Sbtbkodfkbs D_S 721.11
D^H Sbtbkodfkbs pfr Qhehr 8,149.11
v/Sbedstrf of`prhs gb prfguotfs heràofjhs y
Ftrfs ofknfr`b Nhoturhs Kfs. YYYY ?7,531.11 ?7,531.11

9.? OFKWSDCRTBKWB_
OFKWSDCRTBKWB_ B_QBODHJB_
Ohsf< JH IFKB_WH, _.H., bs uk ofktrdcuybktb bspbodhj y rbhjdzÿ of`prhs gb `htbrdhjbs gb ofkstruoodÿk, jfs
ouhjbs sbrèk utdjdzhgfs phrh rbphrhr jhs dksthjhodfkbs gb jh pjhkth prfguotdvh pfr uk vhjfr gb X.381,111.11
dkojuybkgf bj D^H. Gdoih of`prh jh rbhjdzÿ hj orägdtf, pbrf hgb`ès, bj prfvbbgfr jb dknfr`h qub jb rbhjdobk
rbtbkodfkbs gbj D_S sbeük jf dkgdohgf bk
bk bj hrtàoujf 74 gb jh Jby gb
gb Hotuhjdzhodÿk Wrdcuthrdh.
Oèjoujf gb jh rbtbkodÿk gbj D^H<

Qrbodf kbtf gb fpbrhodÿk gbj cdbk X.895,211.11

D`pubstf hj ^hjfr Herbehgf X. 33,211.11
^hjfr h rbtbkbr (X.33,211.11*1.82) X. ?,?52.11

h) Hsdbktfs ofkthcjbs gb JH IFKB_WH, _.H.

Bj hsdbktf ofkthcjb pfr jh of`prh sbràh bj sdeudbktb<

82-19-1Y -x- GBCB IHCBS

Ofkstruoodfkbs bk Qrfobsf 895,211.11
EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 8?
 

OFKWHCDJD\HODßK GBJ D^H -ORKFSD- OFKWHGRSÀH QÜCJDOH T HRGDWFSÀH

D^H Orägdtf Ndsohj 33,211.11
Oubkths pfr Qhehr 31>,>32.11
D^H Sbtbkodfkbs pfr Qhehr ?,?52.11
v/Sbedstrf of`prhs gb `htbrdhjbs gb ofkstruà-
odÿk ofknfr`b Nhoturhs Kfs. YYYY 381,111.11 381,111.11

Bj hsdbktf hj ou`pjdr jh fcjdehodÿk trdcuthrdh supfkdbkgf qub hgb`ès gurhktb bj `bs ebkbrÿ uk D^H Gäcdtf Ndsohj pfr
jh su`h gb X.31,111.11, sbràh bj sdeudbktb<

82-14-1Y -x- GBCB IHCBS

D^H Sbtbkodfkbs pfr Qhehr ?,?52.11
D^H
D^HGäcdtf Ndsohj
Orägdtf Ndsohj 31,111.11 33,211.11
Ohlh y Chkofs 952.11
v/Sbedstrf bktbrf gb jhs rbtbkodfkbs bnbotuh--
ghs ofknfr`b nfr`ujhrdf _HW Kf. YYYY 3?,?52.11 3?,?52.11

Hj phehr hj prfvbbgfr jh phrtdgh sbràh jh sdeudbktb<

31-14-1Y -x- GBCB IHCBS

Oubkths pfr Qhehr 31>,>32.11
Ohlh y Chkofs 847,811.11
Sbtbkodfkbs D_S 83,232.11
v/Qhef gb `htbrdhjbs gb ofkstruoodÿk
ofknfr`b rbodcfs Kfs. YYYY 31>,>32.11 31>,>32.11

_upfkdbkgf qub bk juehr gb phehr hj prfvbbgfr sb ihob jh gbvfjuodÿk gb jf of`prhgf, gbspuäs gb ihcbr gbojhrhgf
bj orägdtf ndsohj gb jh of`prh, pfr blb`pjf qub jh kfth gb orägdtf sb iucdbsb b`dtdgf bj 8> gb sbptdb`crb gb 311Y, bj
hsdbktf qub ofrrbspfkgbràh sbràh bj sdeudbktb<

8>-14-1Y -x- GBCB IHCBS

Oubkths pfr Qhehr 31>,>32.11
Ofkstruoodfkbs bk Qrfobsf 895,211.11
D^H Orägdtf Ndsohj 84,832.11
v/Sbedstrf gbvfjuodÿk gb `htbrdhjbs gb ofks--
truoodÿk sbeük Kfth gb Orägdtf Kf. YYYY 31>,>32.11 31>,>32.11

D^H Orägdtf Ndsohj frdedkhj< X.33,211.11

D^H Sbtbkodfkbs pfr Qhehr of`pbkshgf bk gbojhrhodÿk ‚ ?,?52.11
Sbguoodÿk Kbth gbj Orägdtf Ndsohj X.84,832.11

c) Hsdbktfs ofkthcjbs bk jfs jdcrfs gbj prfvbbgfr

Hsdbktf pfr jh vbkth<

82-19-1Y -x- GBCB IHCBS

Oubkths pfr Ofcrhr 31>,>32.11
D^H Sbtbkodfkbs pfr Of`pbkshr ?,?52.11
^bkths 895,211.11
D^H Gbcdtf Ndsohj 33,211.11
v/^bkth gb `htbrdhjbs gb ofkstruoodÿk
ofknfr`b Nhoturhs Kfs. YYYY 381,111.11 381,111.11

Hsdbktf pfr bj ofcrf<

31-14-1Y -x- GBCB IHCBS

Ohlh y Chkofs 847,811.11
D_S Ehstf (Kf gbguodcjb) 83,232.11
Oubkths pfr Ofcrhr 31>,>32.11
v/Ofcrf gb `htbrdhjbs gb ofkstruoodÿk
ofknfr`b rbodcfs Kfs. YYYY 31>,>32.11 31>,>32.11

EDJGHSGF ERHGHJRQB HSSDFJH @HDSÄK 87