BHTIWHJ T@JKHAPBPHJ KHJ H_PAHJ E@T@WH]H[HJ

‒TH_F@J K@JMHJ OH OHTP[ THJEW@H_–

Kfguht ujtue c`c`juaf tumhs Obfjfohb _tuky K`phrt`c`j E`p`rhwhthj G`kha
yhjm kfgfcgfjm ib`a<
Js. ]fwfe Hmustfjh, _.E`p., C.Gfic`k

Kfsusuj Ib`a<
]fjy Bfv`bfj` _uryhjf
8=8;?8;7484?=

TWIMWHC _[PKF _8 FBCP E@T@WH]H[HJ

_@EIBHA [FJMMF FBCP E@_@AH[HJ CHAHWHJF CHBHJM
[HAPJ HLHWHJ 7474/7478
 

7
 

B@CGHW T@W_@[PLPHJ
 

OBFJFOHB _[PKV
K@THW[@C@J E@T@WH]H[HJ G@KHA

BHTIWHJ T@JKHAPBPHJ KHJ H_PAHJ E@T@WH]H[HJ

 ‒TH_F@J K@JMHJ OH OHTP[ THJEW@H_–

Bhpirhj Obfjfohb _tuky fjf t`bha kfs`tuluf ib`a

T`cgfcgfjm Fjstftusf

Ahrf/[hjmmhb< Ehcfs, ?8 K`s`cg`r 7474

T`cgfcgfjm Fjstftusf

(Js. ]fwfe Hmustfjh, _.E`p., C.Gfic`k)

JFE. 4=48411748

f
 

EH[H T@JMHJ[HW 

Tulf
Tulf syu
yueu
eurr ehc
ehcf phj
hjlh
lhte
tehj
hj e`
e`ah
ahk
kfrht
frht [ua
uahj
hj VC@
VC@ yhj
hjm
m t`
t`bh
bha
a
c`bfcphaehj rhacht khj afkhyha-Jyh, s`afjmmh ehcf khpht c`jy`b`shfehj tumhs
‒Bhpirhj
‒Bhpirhj T`jkhaubuhj
T`jkhaubuhj khj Hsuahj
Hsuahj E`p`rhwh
E`p`rhwhthj
thj Thsf`j
Thsf`j k`jmhj
k`jmhj Oh ohput 
ohput 
 phjer`hs–  thjph ahbhjmhj hphpuj. Hkhpuj tumhs fjf kfguht ujtue c`c`juaf chth
eubfha Obfjfohb _tuky K`phrt`c`j E`p`rhwhthj G`kha.
Khbhc p`jyusujhj tumhs fjf t`jtujyh tfkhe t`rb`phs khrf ghjtuhj g`rghmhf
 pfahe, s`afjmmh ehcf c`jmuohpehj t`rfch ehsfa hths s`mhbh ghjtuhj yhjm t`bha
kfg`rfehj. [fkhe buph ehcf c`jmuohpehj t`rfch ehsfa e`phkh<
8. Js.
Js. Whac
Whachw
hwht
htff Chub
Chubfk
fkfh
fh,, _.E`
_.E`p.
p.,, C.E`
C.E`p.
p. s`bhe
s`bheu
u Ehpr
Ehprik
ikff _8 Fbcu
Fbcu
E`p`rhwhthj.
7. Js.
Js. _fa
_fa Hm`j
Hm`jm
m Buch
Buchkf,
kf, _.E`
_.E`p.
p.,, C.E`
C.E`p.
p. s`bhe
s`bheu
u ki
kis`
s`j
j p`
p`jh
jhjm
jmmu
mujm
jm
 lhwhg chth eubfha Obfjfohb _tuky K`phrt`c`j E`p`rhwhthj G`kha.
?. Js. ]fwfe Hmust
Hmustfjh
fjh,, _.E`p
_.E`p.,
., C.Gfic
C.Gfic`k.
`k. s`bheu
s`bheu kis`j p`cgfc
p`cgfcgfj
gfjm
m
e`bic
e`bicpie
pie 0 chth
chth eubfha
eubfha Obfjfo
Obfjfohb
hb _tuky
_tuky K`phrt
K`phrt`c`
`c`j
j E`p`rh
E`p`rhwht
whthj
hj
G`kha
G`kha yhjm
yhjm t`b
t`bha
ha g`re`j
g`re`jhj
hj c`buhj
c`buhjme
mehj
hj whetu
whetu ujtue
ujtue c`cg`r
c`cg`rfeh
fehj
j
hrhahj khj gfcgfjmhj khbhc c`jyusuj chehbha.
;. Irhjm tuh
tuh ehcf yhjm s`bhbu
s`bhbu c`jkihehj
c`jkihehj khj c`jkueuj
c`jkueujm.
m.
0. Khj t`chj
t`chj-t`c
-t`chj
hj kf _[FE`s Chahrhjf
Chahrhjf Chbhjm
Chbhjm yhjm
yhjm t`b
t`bha
ha s`jhjt
s`jhjtfhsh
fhsh
c`jkueujm khbhc p`jyusujhj chehbha.
Khbhc p`jyusujhj tumhs fjf ehcf c`jyhkhrf s`p`juajyh ghawh tumhs fjf
shjmht lhua khrf s`cpurjh,
s`cpurjh, ujtue ftu ehcf shjmht c`jmahrhpeh
c`jmahrhpehj
j erftfe khj shrhj
yhjm g`rsfnht c`cghjmuj mujh e`s`cpurjhhj bhpirhj fjf, khj khbhc p`cguhthj
bhpirhj bhfjjyh. Heafr ehth, s`cimh tumhs fjf khpht g`rmujh ghmf efth s`cuh.
 

Chbhjm, 76 K`s`cg`r 7474

T`jyusuj

ff
 

KHN[HW F_F

B@CGHW T@W_@[PLPHJ...................................................................................f
EH[H T@JMHJ[HW ...........................................
.................................................................
............................................
...........................ff
.....ff

KHN[HW F_F.........................................................................................................fff
GHG F.....................
...........................................
............................................
............................................
......................................................8
................................8
T@JKHAPBPHJ.....................
............................................
.............................................
............................................
.................................8
...........8
8.8 G`bhehjm........................................................................................8
Bhthr G`
8.7 Wucushj Chshbha...................................................................................8
8.? [uluhj......................................................................................................8
GHG FF.....................................................................................................................?
BHTIWHJ T@JKHAPBPHJ..............................................................................?
7.8 K`nfjfsf......................
............................................
............................................
.............................................
....................................?
.............?

7.7 @tfibimf.....................
...........................................
............................................
............................................
.....................................?
...............?
7.? Hjhticf....................................................................................................?
7.; Thtinfsfibimf......................
............................................
............................................
..................................................=
............................=
7.0 Ebfjfs....................................................................................1
Chjfn`sthsf Eb
7.> T`c`r
c`rfes
feshhj
hhj Bhg
Bhgir
irh
htirfuc.................................................................84
tirfuc
7.= Whkfibimf.............................................................................88
Mhcghrhj Wh
7.1 T`jhthbheshjhhj....................................................................................8>
7.6 Thtawhy..................................................................................................81
GHG FFF...................
.........................................
............................................
............................................
...................................................86
.............................86

H_PAHJ E@T@WH]H[HJ....................
..........................................
............................................
....................................86
..............86
?.8 T`jmehlfhj......................
............................................
............................................
............................................
............................86
......86
?.7 Hjhbfsh Khth.....................
...........................................
............................................
................................................?4
..........................?4
?.? Kfhmjish E`p`rhwhthj.........................................................................?7
?.; W`j
W`joh
ohjh
jh Hsu
suah
ahj
j E`
E`p`rhwhthj............................................................??
p`rhwh
?.0 Fcpb`
cpb`c`
c`j
jthsf
thsf khj
khj @vh
@vhbuhsf.....................
buh ...........................................
............................................
........................?6
..?6
GHG F^......................
............................................
............................................
............................................
................................................;;
..........................;;
T@JP[PT.....................
...........................................
............................................
............................................
............................................;;
......................;;
;.8 E`sfcpubhj............................................................................................;;

;.7 _hrhj...................
.........................................
............................................
............................................
........................................;;
..................;;

fff
 

KHN[HW TP_[HEH.....................
...........................................
............................................
................................................;0
..........................;0

fv
 

v
 

GHG F
T@JKHAPBPHJ

8.8 Bhthr
Bhthr G`bhehjm
G`bhehjm
Ehje`r
Ehje`r phjer`
phjer`hs
hs c`ruph
c`ruphehj
ehj tucir
tucir yhjm
yhjm r`bhtfn
r`bhtfn s`rfjm
s`rfjm t`rlhkf
t`rlhkf.. Biehsf
Biehsf
tfcgubjyh t`rs`rfjm phkh kh`rha ehput phjer`hs, yhftu >4% e`cukfhj kfsusub
ehje`r ehukhb ?4% khj ehje`r s`burua phjer`hs yhftu 84%. Hkh ghjyhe nhetir 
r`sfei yhjm khpht c`jy`ghgehj ehje`r phjer`hs, kfhjthrhjyh c`rieie, ig`sfths,
erijfe phjor`htftfs, khj cuthsf m`j.
Ehje`r phjer`hs fjf c`ruphehj p`jy`ghg e`chtfhj e``cpht hefght ehje`r 
(s`bhfj
(s`bhfj ehje`r
ehje`r phru,
phru, oibij
oibij khj phyukhrh)
phyukhrh),, ghfe
ghfe phkh
phkh prfh
prfh chupuj
chupuj whjfth
whjfth kf
Hc`rfeh _`rfeht. C`jfn`sthsf ebfjfe khrf ehrsfjich ehput phjer`hs yhjm phbfjm
s`rfjm kf lucphf hkhbha sheft p`rut, g`rht ghkhj turuj khj fet`rus. Kfhmjisfs subft
kft`mheehj, s`afjmmh tucir gfhshjyh tfkhe kft`cuehj e`ouhbf gfbh t`bha c`jy`ghr 
t`rbhbu buhs s`afjmmh tfkhe khpht kfbheuehj r`s`esf biehb.
_hht fjf p`joftrhhj yhjm kfmujhehj ujtue c`jkfhmjish ehje`r phjer`hs
kfhjthrhjyh Pbtrhsijimrhnf (P_M), Oicput`k [icimrhpay (O[) _ohj Hgkic`j,
Chmj`
Chmj`tf
tfoo W`si
W`sijh
jhjo
jo`` Fchm
Fchmfj
fjm
m (CWF
(CWF),
), `j
`jki
kisoi
soipf
pfoo W`tri
W`trimr
mrhk
hk`` Oaib
Oaibhj
hjmf
mfi-
i-
 phjor`htfoimrhpay (@WOT), khj ubtrhsijimrhnf `jkiseipfe.
`jkiseipfe.

8.7 Wucushj
Wucushj Chshbha
Chshbha
Hkhpuj rucushj chshbha yhjm kfkhphtehj hjthrh bhfj<
8. Hph k`nfjf
k`nfjfsf
sf k
khrf
hrf oh
oh ohput
ohput phjer`
phjer`hs9
hs9
7. Hph shlh
shlh `tfib
`tfibimf
imf khrf
khrf oh ohpu
ohputt phjer`
phjer`hs9
hs9
?. Ghmhfc
Ghmhfchjh
hjh phtin
phtinfsfi
fsfibim
bimff oh ohput phjer
phjer`hs9
`hs9
;. Hph m`lhbh
m`lhbh khj
khj thjk
thjkhh oh ohput
ohput phje
phjer`hs
r`hs99
0. Hph shlh
shlh eicp
eicpbfe
bfehsf
hsf khrf
khrf oh ohpu
ohputt phjer`
phjer`hs9
hs9
>. Ghmhfc
Ghmhfchjh
hjh p`jht
p`jhthbh
hbheshj
eshjhhj
hhj oh ohput
ohput phjer
phjer`hs
`hs99
=. Ghmhfchjh
Ghmhfchjh p`j`rhp
p`j`rhphj
hj hsuahj
hsuahj e`p`rhwhthj
e`p`rhwhthj oh ohput
ohput phjer`h
phjer`hs9
s9

8.? [uluhj
[uluhj
Hkhpuj tuluhj yhjm kfkhphtehj hjthrh bhfj<

8
 

8. Hmhr khpht c`jl`bhsehj

c`jl`bhsehj k`nfjfsf
k`nfjfsf khrf
khrf oh ohput phjer`hs
phjer`hs
7. Hmhr khpht c`jl`bhsehj
c`jl`bhsehj `tfibimf
`tfibimf khrf
khrf oh ohput phjer`hs
phjer`hs
?. Hmhr khpht c`jl`bhsehj
c`jl`bhsehj phtinfsfibi
phtinfsfibimf
mf oh ohput phjer`hs
phjer`hs
;. Hmhr khpht
khpht c`jl`bh
c`jl`bhsehj
sehj m`lhbh
m`lhbh khj
khj thjkh
thjkh oh ohput phjer`hs
phjer`hs
0. Hmhr khpht c`jl`bhsehj
c`jl`bhsehj eicpbfehsf
eicpbfehsf khrf oh
oh ohput
ohput phjer`
phjer`hs
hs
>. Hmhr khpht c`jl`bhsehj
c`jl`bhsehj p`jhthbheshj
p`jhthbheshjhhj
hhj oh
oh ohput
ohput phjer`hs
phjer`hs
=. Hmhr khpht
khpht c`jm`th
c`jm`thauf
auf p`j`rhph
p`j`rhphj
j hsuahj
hsuahj e`p`rhwhth
e`p`rhwhthj
j oh ohput
ohput phjer`hs
phjer`hs

7
 

GHG FF
BHTIWHJ T@JKHAPBPHJ

7.8 K`nfjf
K`nfjfsf
sf
Ehje`r
Ehje`r phjer`
phjer`hs
hs c`ruph
c`ruphehj
ehj tucir
tucir yhjm
yhjm r`bhtfn
r`bhtfn s`rfjm
s`rfjm t`rlhkf
t`rlhkf.. Biehsf
Biehsf
tfcgubjyh t`rs`rfjm phkh kh`rha ehput phjer`hs, yhftu >4% e`cukfhj kfsusub
ehje`r ehukhb ?4% khj ehje`r s`burua phjer`hs yhftu 84%. Hkh ghjyhe nhetir 
r`sfei yhjm khpht c`jy`ghgehj ehje`r phjer`hs, kfhjthrhjyh c`rieie, ig`sfths,
erijfe phjor`htftfs, khj cuthsf m`j.
Ehje`r phjer`hs fjf c`ruphehj p`jy`ghg e`chtfhj e``cpht hefght ehje`r 
(s`bhfj
(s`bhfj ehje`r
ehje`r phru,
phru, oibij
oibij khj phyukhrh)
phyukhrh),, ghfe
ghfe phkh
phkh prfh
prfh chupuj
chupuj whjfth
whjfth kf
Hc`rfeh _`rfeht. C`jfn`sthsf ebfjfe khrf ehrsfjich ehput phjer`hs yhjm phbfjm
s`rfjm kf lucphf hkhbha sheft p`rut, g`rht ghkhj turuj khj fet`rus. Kfhmjisfs subft
kft`mheehj, s`afjmmh tucir gfhshjyh tfkhe kft`cuehj e`ouhbf gfbh t`bha c`jy`ghr 
t`rbhbu buhs s`afjmmh tfkhe khpht kfbheuehj r`s`esf biehb.
_hht fjf p`joftrhhj yhjm kfmujhehj ujtue c`jkfhmjish ehje`r phjer`hs
kfhjthrhjyh Pbtrhsijimrhnf (P_M), Oicput`k [icimrhpay (O[) _ohj Hgkic`j,
Chmj`
Chmj`tf
tfoo W`si
W`sijh
jhjo
jo`` Fchm
Fchmfj
fjm
m (CWF
(CWF),
), `j
`jki
kisoi
soipf
pfoo W`tri
W`trimr
mrhk
hk`` Oaib
Oaibhj
hjmf
mfi-
i-
 phjor`htfoimrhpay (@WOT), khj ubtrhsijimrhnf `jkiseipfe.
`jkiseipfe.

7.7 @tfibi
@tfibimf
mf
@tfibi
@tfibimf
mf ehje`r
ehje`r phjer`
phjer`hs
hs chsfa
chsfa g`buc
g`buc l`bhs.
l`bhs. T`j`bf
T`j`bftfhj
tfhj `pfk`c
`pfk`cfib
fibimf
imfe 
e 
c`jujlueehj hkhjyh augujmhj ehje`r phjer`hs k`jmhj g`g`rhph nhetir `esim`j
(bfjmeujmhj
(bfjmeujmhj)) khj nhetir `jkim`j phsf`j.
phsf`j. Nhetir
Nhetir `esim`j hjthrh bhfj e`gfhshhj
e`gfhshhj
c`rieie, kf`t tfjmmf b`che, hbeiaib, eipf, khj zht ehrsfjim`j fjkustrf, s`khjmehj
nhetir `jkim`j yhftu usfh, p`jyheft phjer`hs (phjer`htftfs erijfe khj kfhg`t`s
c`bbftus) khj cuthsf m`j.

7.? Hjhti
Hjhticf
cf
Thjer`hs
Thjer`hs c`ruphehj
c`ruphehj irmhj yhjm phjlhjm khj rhcpfjm,
rhcpfjm, g`rg`jtue
g`rg`jtue thgujm
yhjm s`p`rtf gujmh ehrhjm hthu spijs, k`jmhj phjlhjm s`efthr 80 afjmmh 74 oc (>
afjmmh 1 fjof) khj b`ghrjyh ?,1 oc (8,0 fjof). E`b`jlhr phjer`hs t`rb`the kf hjthrh

?
 

kuik`juc khj bfcph, c`bfjthjm kf r`trip`rftij`uc, s`tfjmmf v`rt`grh tirhehb QFF

shcphf bucghb F, kfchjh ehput t`rb`the phkh ghmfhj o`eujm kuik`juc khj ehukh
c`jy`jtua bfcph.
Thjer`hs khpht kfghmf c`jlhkf `cpht ghmfhj, yhftu ehput, eibuc, eirpus, khj
eh
ehuk
ukh.
h. Ehpu
Ehputt ph
phje
jer`h
r`hss g`
g`rg
rg`j
`jtu
tue
e s`p
s`p`r
`rtf
tf oherhc
oherhc kh
khj
j t`
t`rb
rb`th
`the
e kf c`kf
c`kfhb
hb
ku
kuik
ik`j
`juc
uc,, gh
ghmf
mfhj
hj kh
khbh
bhc
c o`euj
o`eujm
m ku
kuik
ik`j
`juc
uc,, g`
g`rk
rk`e
`eht
hthj
hj `rht
`rht k`
k`jm
jmhj
hj ph
phrs
rs
k`so`jk`j kuik`juc. _`ghmfhj ehput c`buhs e` efrf kf g`bhehjm hrt`rfh khj v`jh
c`s`jt`
c`s`jt`rfe
rfehh sup`rf
sup`rfir
ir s`rth
s`rth kfjhch
kfjhchehj
ehj pris`su
pris`suss ujofjh
ujofjhtus
tus.. Kf hjthrh
hjthrh pris`su
pris`suss
ujsfjhtus khj ehput phjer`hs c`bfjths hrt`rf khj v`jh c`s`jt`rfuc sup`rfir. Kf
hjthrh ehput khj eirpus phjer`hs t`rkhpht ghmfhj c`jy`cpft yhftu eibuc, khj kf
 pist`rfirjyh t`rkhpht v`jh pirth. Eibuc phjer`htfs t`rb`the kf k`phj phjmehb v`jh
 pirth a`phtfs khj t`cpht kfp`rohghjmehjjyh hrt`rf c`s`jt`rfeh sup`rfir khrf
hirth.  Khrf eibuc afjmmh afbuc bf`jfs hkhbha eirpus khj ehukh phjer`hs, khj
hjthrh e`kuhjyh tfkhe c`cfbfef ghths yhjm l`bhs.   Eirpus phjer`htfs g`rlhbhj e`
hths khj efrf, c`jyfbhjm mhrfs t`jmha. Thkh pitijmhj c`bfjthjm s`kfeft g`rg`jtue 
s`mftfmh.
s`mftfmh. Ehukh phjer`htfs
phjer`htfs g`rlhbhj
g`rlhbhj e` k`phj c`julu bfmhc`jtuc
bfmhc`jtuc bf`jir`jhb
bf`jir`jhb khj
c`jmhkhehj augujmhj k`jmhj afbuc bf`jfs.
Thsiehj khrha phjer`hs t`ruthch g`rhshb khrf hrt`rf phjer`htfeikuik`jhbfs
su
sup`
p`rf
rfir
ir kh
khj
j fjn`r
fjn`rfi
fir,
r, s`rth
s`rth hrt`r
hrt`rff bf`j
bf`jhb
hbfs,
fs, s`ghm
s`ghmfh
fhj
j kh
khrf
rf hr
hrt`r
t`rff c`s`
c`s`jt
jt`r
`rfe
fehh
sup`rfir. T`rohghjmhj tfhp hrt`rf kf khbhc phjer`hs c`cg`jtue hreus vhseubhr,
cheh phsoh r`s`esf phrsfhb phjer`hs tfkhe cukha cujoub k`nfsft phsiehj khrha e`
 phjer`hs yhjm t`rsfsh, v`jh s`cuhjyh chsue e` v`jh bf`jhbfs khj v`jh
c`s`jt`rfeh sup`rfir, e`cukfhj g`rcuhrh e` v`jh pirth.
Thjer`hs ehyh hehj shburhj bfcnhtfe yhjm shbfjm g`raugujmhj. Bfcnhtfe
ehput phjer`hs t`ruthch c`jmhbfr e` e`b`jlhr bfcn` phjer`htfeikuik`jhb` hjt`rfir 
khj pist`rfir s`rth e`b`jlhr bfcn` k`eht hrt`rf c`s`jt`rfeh sup`rfir, bfcn` ghmfhj
eirpus c`jmhbfr e` e`b`jlhr bfcn` chrmi sup`rfir, chrmi fjn`rfir phjer`hs khj
 phrh hrt`rf bf`jhbfs, phrh hrt`rf a`phtfeus eicujfs, phrh hrt`rf s`bfheh khj phrh
hirth hgkicfjhbfs, bfcn` ghmfhj ehukhb phjer`hs t`ruthch c`jmhbfr e` e`b`jlhr
bfcn` afbuc bf`jfs.

;
 

Mhcghr 8 Hjhticf Thjer`hs

Thkh sfst`c
Thkh sfst`c shburhj
shburhj phjer`
phjer`hs,
hs, Kuetus
Kuetus phjor`
phjor`htfe
htfeus
us (kuetu
(kuetuss wfrsuj
wfrsujmf)
mf)
 g`rmhgujm k`jmhj kuetus gfbfhrfs s`g`buc c`jfjmmhbehj phjer`hs khj chsue e`
kuik`j
kuik`juc
uc phkh
phkh phpfbb
phpfbbhh chyir,
chyir, s`khjm
s`khjmehj
ehj ku
kuetu
etuss shjtir
shjtirfjf
fjf c`jmhb
c`jmhbfr
fr s`ohrh
s`ohrh
t`rpfsha e`khbhc kuik`juc phkh phpfbbh cfjir.

Mhcghr 7. Ghmfhj-Ghmfhj Thjer`hs

8< Ehput phjer`hs
7< Tris`s ujsfjhsf phjer`hs
?< [hefe/o`euehj phjer`hs
;< Eirpus phjer`hs
0< T`rcuehhj hjt`rfir phjer`hs
>< T`rcuehhj fjn`rfir phjer`hs
=< Ghths hths phjer`hs
1< Ghths k`phj phjer`hs
6< Ghths ghwha phjer`hs
84< Ic`jthb tug`r 
88< Ehukh phjer`hs
87< Kuik`juc

0
 

Mhcghr ?. Kuetus-kuetus Thjer`hs

Thjer`hs kfg`jtue khrf 7 s`b khshr yhjm c`cpujyhf nujmsf shjmht g`rg`kh.
_`b-s
_`b-s`b
`b `e
`esi
sier
erfj
fj yh
yhjm
jm g`
g`re
re`b
`bic
icpi
pie-
e-e`
e`bi
bicp
cpie
ie kf
kfs`g
s`gut
ut s`
s`gh
ghmh
mhff hsfjf
hsfjf yh
yhjm
jm
c`jmahsfbehj ujsur m`tha phjer`hs. _`er`t `esierfj, yhjm kfs`gut m`tha phjer`hs,

kfprikuesf khrf s`b hsfjhr khj s`b `pft`b kfjkfjm kuetubf phjer`hs, c`jmhjkujm
hcfbhs`,, prit`hs`,
hcfbhs` prit`hs`, bfphs` phjer`hs, sikfuc gfehrgijht,
gfehrgijht, khj `jzfc p`jo`rjhhj,
p`jo`rjhhj,
s`rthh `b`etr
s`rt `b`etribf
ibftt bhf
bhfj
j yhjm
yhjm p`jtfj
p`jtfjm.
m. _`tfhp
_`tfhp ahrf
ahrf phjer`
phjer`hs
hs c`cpri
c`cpriku
kuesf
esf s`er`t
s`er`t
`esierf
`esierfj
j s`efthr
s`efthr 144-74
144-7444
44 cb phkh
phkh irhjm
irhjm k`whsh.
k`whsh. M`tha-
M`tha-m`t
m`tha
ha phjer`
phjer`hs,
hs, lumh
lumh
kfs`gut `jzfc-`jzfc, c`cghjtu c`jo`rjh chehjhj khbhc usus e`ofb. E`tfeh
m`tha-m`tha phjer`hs kfguht, c`r`eh c`jmhbfr e`khbhc shburhj uthch phjer`hs.
_hbu
_hburh
rhj
j fj
fjff g`
g`rm
rmhg
hguj
ujm
m k`
k`jm
jmhj
hj sh
shbu
burh
rhj
j `cp`
`cp`ku
ku (o
(oic
icci
cij
j gf
gfb`
b` ku
kuot)
ot),, yh
yhjm
jm
c`jmaugujmehj phjer`hs e` ahtf khj ehjtijm `cp`ku. _hburhj `cp`ku (oiccij
(o iccij
 gfb` kuot), yhjm c`cghwh `cp`ku (suhtu ohfrhj yhjm c`cghjtu c`jo`rjh

b`che), c`jyhcgujm e` usus e`ofb k`eht bhcgujm.

_`b-s`b `jkierfj hthu pubhu Bhjm`rahjs
Bhjm`rahjs c`jmahsfbe
c`jmahsfbehj
hj s`er`t `jkierfj,
`jkierfj,
yhftu fjsubfj khj mbuehmij
mbuehmij yhjm p`jtfjm
p`jtfjm ujtue c`thgibfsc`
c`thgibfsc` ehrgiafkrh
ehrgiafkrht.
t. Nujmsf
Nujmsf
`jkierfj phjer`hs g`rehfthj k`jmhj c`thgibfsc` khj r`mubhsf zht jutrf`j tugua,
t`ruthch
t`ruthch t`rb`th
t`rb`the
e kf pu
pubhu
bhu Bhjm`r
Bhjm`rahj
ahjss kf ehukh
ehukh phjer`
phjer`hs.
hs. _`er`t
_`er`tjyh
jyh hkhbha
hkhbha
fjsubfj,
fjsubfj, mbuehmij, sichtisthtfj.  Fjs
mbuehmij, mhstrfj, khj sichtisthtfj. Fjsubf
ubfj
j c`jmij
c`jmijtri
tribb lucbha
lucbha mubh
mubh
kh
khbh
bhc
c kh
khrh
rha.
a. E`ku
E`kuhh `j
`jzf
zfc-
c-`j
`jzf
zfc
c kh
khj
j ai
airc
rcij
ij-a
-air
irci
cij
j kf
kfp`
p`rb
rbue
uehj
hj uj
ujtu
tue 
e 
c`cp`rthahjehj tugua g`e`rlh k`jmhj g`jhr.

>
 

7.; Thtinfsfi
Thtinfsfibimf
bimf
Ehje`r phjer`hs ahcpfr 64 % g`rhshb khrf kuetus, kfchjh =0% g`jtue 
ebhsfe hk`jiehrsfjich s`b kuethb yhjm c`cprikuesf cusfj. _`ghmfhj g`shr ehsus
(¸=4%) biehsf ehje`r phkh ehput phjer`hs, 80- 74% phkh ghkhj khj 84% phkh
`eir. Thkh ehrsfjich
ehrsfjich kh`rha ehput
ehput phjer`hs
phjer`hs khpht c`jy`ghgehj
c`jy`ghgehj igstruesf
igstruesf phkh
shburhj `cp`ku khj kuotus phjer`htfeus kh`rha kfsthb, ahb fjf khpht c`jy`ghgehj
chjfn`sthsf ebfjfe g`ruph fet`rus.

Mhcghr ;. [JC Obhssfnfohtfij

Mhcghr 0< _thmfjm Ehje`r Thjer`hs

=
 

Pcucjyh tucir c`buhs e` r`trip`rftij`b e` g`bhehjm phjer`hs, c`bhpfsf

khj c`b`eh
c`b`ehtt phkh
phkh p`cgub
p`cgubua
ua khrha.
khrha. _`ohrh
_`ohrh cferis
cferiseip
eipfe
fe t`rkhph
t`rkhphtt fjnfbt
fjnfbtrhsf
rhsf kf
 lhrfjmhj b`che p`rfphjer`hs, shburhj bfcn`, khj p`rfj`urhb. Thkh sthkfuc bhjlut,
ehje`rr ehput phjer`hs s`rfjm g`rc`thsthsfs
ehje` g`rc`thsthsfs e` kuik`juc,
kuik`juc, bhcgujm,
bhcgujm, p`rftijfuc,
p`rftijfuc,
ahtf khj ehjkujm `cp`ku.
Ehrs
Ehrsfj
fjic
ichh phje
phjer`
r`hs
hs kfyh
kfyhef
efjf
jf g`rh
g`rhsh
shbb kh
khrf
rf s`
s`b-
b-s`
s`bb ku
kuet
ethb
hb kf
kfch
chjh
jh
s`rhjmehfhj cuthsf m`j`tfe t`bha t`rlhkf
t`r lhkf kf pritiijoim`j` khj m`j supr`sir tucir.
Cuthsf phkh ijeim`j E-rhs kfyhefjf c`jlhkf p`rfstfwh hwhb khbhc p`re`cghjmhj
tucir khj t`rkhpht b`gfa khrf 64 % tucir. Afbhjmjyh nujmsf khrf g`g`rhph m`j
supr`ssir tucir (p8>, p0?,
p0?, KOO, HTO, khj
khj KTO;) kft`cuehj phkh
phkh ;4->4% khrf
tucir. K`t`esf cuthsf E-rhs khrf ohfrhj phjer`hs yhjm kfp`rib`a phkh `jkiseipfe 
r`trimrhk`
r`trimrhk` oaibhjmfip
oaibhjmfiphjor`ht
hjor`htimrhp
imrhpay
ay t`bha kfmujhehj
kfmujhehj khbhc p`j`bftfhj
p`j`bftfhj ebfjfs
ebfjfs
ujtue c`jkfhmjish ehje`r phjer`hs. Thkh s`ghmfhj g`shr ehsus, tucir sukha
 g`shr (0-> oc) khj hthu t`bha t`rlhkf fjnfbtrhsf khj c`b`eht phkh lhrfjmhj s`efthr,
s`afjmmh tfkhe khpht kf r`s`esf, s`khjmehj tucir yhjm khpht kfr`s`esf g`rueurhj
7,0-?,0 oc.

7.0 Chjfn`s
Chjfn`sthsf
thsf Ebfjfs
Ebfjfs
Thjer`
Thj er`hs
hs tfkhe
tfkhe c`cfbf
c`cfbfef
ef c`s`jt
c`s`jt`rfu
`rfuc
c khj g`rk`e
g`rk`ehth
hthj
j k`jmhj
k`jmhj shburhj
shburhj
`cp`ku, usus kuh g`bhs lhrf, p`rut, khj usus g`shr, ehr`jhjyh chjfn`sthsf ebfjfs
yhjm phbfjm ucuc khrf ehje`r phjer`hs hkhbha yhjm g`rehfthj k`jmhj fjvhsf hthu
eicpr`sf khrf struetur yhjm g`rk`ehthj.
8. Whsh
Whsh p`j
`jua
ua,, e`cg
`cguj
ujm
m kf ubu ahtf
ahtf,, hj
hji
ir`
r`es
esfh
fh,, cuhb
hb,, cujt
jtha
ha,, kfh
fhr`
r`
( st`htir`),
 st`htir`), khj ghkhj b`su. E`buahj t`rs`gut tfkhe eahs ehr`jh kflucphf
 phkh phjor`htftfs khj tucir fjtrhhgkicfjhb. E`buahj hwhb gfhshjyh
 g`rbhjmsujm :7 gubhj s`g`buc kfhmjisfs ehje`r. E`buahj uthch yhjm
s`rfjm hkhbha sheft p`rut, g`rht ghkhj turuj (:=0 % ehsus) khj fet`rus
(t`ruthch phkh ehje`r ehput phjer`hs).
7. _`ef
_`efthr
thr >4% b`gf
b`gfa
a ph
phsf`
sf`j
j kh
khth
thjm
jm k`jmhj
k`jmhj e`
e`bu
buah
ahj
j p`
p`rt
rthc
hchh sheft
sheft p`
p`ru
rut.
t.
E`eahshj
E`eahshj khrf jy`rf p`rut ehje`r phjer`hs
phjer`hs hkhbha biehsfjyh
biehsfjyh b`gfa khbhc,
khbhc,
hr`hjyh tfkhe g`mftu t`mhs, khj t`rs`rfjm kf hgkic`j hths. C`jurut biehsf
tucir, sheft p`rut ehje`r ehput phjer`hs ucucjyh oijkijm e` hgkic`j

1
 

ehjhj hths, s`c`jthrh ehje`r ehukh phjer`hs oijkijm e` hgkic`j efrf

hths. Thkh sthkfuc hwhb, ehr`jh igstruesf tfkhe tithb khrf kuetus eib`kieus
hthu
hthu ku
kuetu
etuss phjer`
phjer`htf
htfeus
eus,, s`ahgf
s`ahgfss chehj
chehj hbfrhj
hbfrhj `cp`ku
`cp`ku tfkhe
tfkhe bhjohr
bhjohr,,
s`afjmmh phsf`j s`rfjm c`rhsh tfkhe `jhe hthu jy`rf shchr kf hgkic`j
hths.
hths. E`tfeh
E`tfeh igstru
igstruesf
esf tithb,
tithb, jy`rf
jy`rf tucpub
tucpub hgkic`
hgkic`j
j hths c`jlhk
c`jlhkff l`b
l`bhs,
hs,
b`gfa a`ght s`ahgfs chehj. Thkh phsf`j sthkfuc s`khjm khj bhjlut, s`rfjm
t`rkhpht jy`rf pujmmujm khj pfjmmhjm, khj g`rehfthj k`jmhj pistur tugua,
 g`rthcgha a`ght gfbh g`rghrfjm t`rb`jthjm. Gfbh tugua c`cgujmeue hthu
cfrfjm e` k`phj, hthu tfkur cfrfjm, jy`rf g`reurhjm. Thkh chbhc ahrf
 phsf`j s`rfjm tfkhe g`rhjf tfkur t`rb`jthjm s`afjmmh tfkur t`bujmeup hthu
khbhc pisfsf kukue cfrfjm e` k`phj.
?. T`juru
T`jurujhj
jhj g`rht
g`rht ghkhj
ghkhj hwhbjyh
hwhbjyh c`bhcght
c`bhcght,, e`cukf
e`cukfhj
hj c`jlhkf
c`jlhkf primr`sfn
primr`sfn,,
kfs`ghgehj g`rghmhf nhetir< hsuphj chehjhj eurhjm, chbhgsirgsf b`che 
khj prit`fj, khj p`jfjmehth
p`jfjmehthj
j ehkhr sftiefj pri-fjnbhchsf
pri-fjnbhchsf (tucir
( tucir j`orisfs
 nhotir-h khj
 nhotir-h  khj fjt`rb`uefj-> ))..
;. Fet`rus
Fet`rus igstruetfvu
igstruetfvus,
s, kflucphf
kflucphf phkh
phkh 14-64
14-64 % ehje`r
ehje`r ehput
ehput phjer`hs
phjer`hs g`ruph
g`ruph
tfjlh g`rwhrjh puoht (n`s`s heibfe). ]hbhupuj fet`rus khpht c`jlhkf m`lhbh
 p`rthch ehje`r phjer`hs thpf guehjbha chjfn`sthsf sthkfuc kfjf. Khaubu
 ghjyhe kft`ehjehj e`eahshj fet`rus ehje`r phjer`hs g`ruph fet`rus
 primr`sfn g`rthahp c`cg`rht, thpf g`bhehjmhj igs`rvhsf c`j`cuehj
s`ghmfhj phsf`j c`jmhbhcf fet`rus yhjm nbuetuhtfn, e`tfeh tucir k`jmhj
 p`rhkhjmhj kfg`rfehj t`rhpf ight hjtf rhkhjm hthu t`rhpf aircijhb khpht
c`jmhbhcf p`jmurhjmhj s`c`jthrh. _`bhfj ftu e`ghjyhehj phsf`j kfs`rthf
jy`rf hgkic`j k`jmhj fjt`jsfths g`rvhrfhsf, khj ahjyh s`efthr 70% phsf`j
k`jmhj fet`rus thjph jy`rf.
0. A`phtic`mhbf  .. _`ef
_`efth
thrr 04
04%
% ph
phsf`
sf`j
j kh
khph
phtt c`jm
c`jmhb
hbhc
hcff a`
a`ph
phti
tic`
c`mh
mhbf
bf,,
s`ghgjyh t`ruthch ehr`jh eib`sthsfs, khj ehkhjm ehbh ehr`jh afp`rt`jsf
 pirthb hthu c`thsthsfs ehje`r.
>. T`
T`cg
cg`s
`shr
hrhj
hj ehjk
ehjkuj
ujm
m `cp`
`cp`ku
ku .  E`tfeh
E`tfeh ehje`r
ehje`r phjer`
phjer`hs
hs c`jfcg
c`jfcgube
ubehj
hj
fet`ru
fet`russ igstru
igstruetf
etfnn `estrha
`estrha`ph
`phtfe
tfe,, ehkhjm
ehkhjm ehbh
ehbh khpht
khpht kfrhgh
kfrhgh p`cg`s
p`cg`shrhj
hrhj
ehjkujm `cp`ku. G`rkhshrehj aueuc Oiurvifsf`r (fet`rus thjph jy`rf-
 p`cg`shrhj ehjkujm `cp`ku), kfhmjisfs ghjkfjm khrf eib`bftfhsfs

6
 

c`cfbfef chejh p`jtfjm. [hpf phkh e`jyhthhjjyh, phsf`j ehje`r phjer`hs

k`jmhj fet`rus yhjm t`rhgh p`cg`shrhj ehjkujm `cp`kujyh tfkhe shcphf
s`t`jmh
s`t`jmha.
a. Cujme
Cujmefj
fj fjf g`rehf
g`rehfthj
thj k`jmhj
k`jmhj t`rtut
t`rtutup
up p`cg`s
p`cg`shrhj
hrhj ahtf
ahtf khj
tfkhe c`cg`shrjyh ehjkujm `cp`ku k`jmhj eib`sfstftfs erijfs.
=. Chssh
Chssh hgkicfjh
hgkicfjhb.
b. Biehsf
Biehsf phjer`hs
phjer`hs khbhc,
khbhc, phkh phsf`j
phsf`j ehje`r
ehje`r phjer`
phjer`hs
hs
ucucjy
ucucjyhh tfkhe
tfkhe cukha
cukha t`rhgh
t`rhgh chssh
chssh hgkicf
hgkicfjhb
jhb.. G`mftu
G`mftu t`rhgh
t`rhgh chssh
chssh
hg
hgki
kicf
cfjh
jhb,
b, t`rb`
t`rb`ph
phss kh
khrf
rf b`sf
b`sf pr
prfc
fc`r
`r ht
hthu
hu c`th
c`thsth
sthsfs
sfsjy
jyh,
h, ucuc
ucucjy
jyhh
c`jujlueehj p`jyheftjyh sukha bhjlut.
_`
_`bh
bhfj
fj ftu
ftu thjk
thjkhh ebfj
ebfjfs
fs bhfj
bhfj yhjm
yhjm kh
khph
phtt ef
efth
th t`
t`cu
cueh
ehj
j hj
hjth
thrh
rh bh
bhfj
fj,,
 p`cg`shrhj ehjkujm `cp`ku (Oiurvifsf`r‖s sfmj),
sfmj), a`phtic`mhbf, spb`jic`mhbf
(ehr`
(ehr`jh
jh ei
eicp
cpr`
r`sf
sf hthu
hthu tricg
tricgis
isfs
fs ph
phkh
kh v. pi
pirt
rthh ht
hthu
hu v. bf`j
bf`jhb
hbfs,
fs, ht
hthu
hu he
hefg
fght
ht
c`thsthsfs ahtf yhjm kfnus), hsft`s (ehr`jh fjnfbtrhsf ehje`r e` p`rftij`uc), jikub
 p`rfucgfbfeus (_fs
_fst`r
t`r Chry
Chry Lis`pa‖
Lis`pa‖ss jikub`
jikub`),
), tric
tricgi
gisfs
sfs v`
v`jh
jh kh
khj
j cfmrhtiry
taricgipab`gftfs (
taricgipab`gftfs ([riuss`hu‖s
[riuss`hu‖s syjkric`),
syjkric`), p`rkhrhahj mhstrifjt`stfjhb, khj `k`ch
tujmeh
tujmehff (ehr`j
(ehr`jhh igstru
igstruesf
esf ^OF)
^OF) s`rth
s`rth bfcnhk
bfcnhk`ji
`jiphtf
phtf suprhe
suprhebhv
bhvfeu
feubh
bh sfjfst
sfjfstrh
rh
(^froaiw‖s jik`).
jik`).

Mhcghr >. M`lhbh Ebfjfs Ehrsfjich Ehput Thjer`hs

7.> T`c`rfeshhj
T`c`rfeshhj Bhgirhtirfuc
Bhgirhtirfuc
E`bhfjhj bhgirhtirfuc ehje`r phjer`hs hjthrh bhfj< hj`cfh ib`a ehr`jh
 p`jyheft ehje`rjyh khj jutrfsf yhjm eurhjm, p`jfjmehthj bhlu `jkhp khrha (B@K),
 p`jfjmehthj khrf s`ruc hbehbf nisnht, gfbfrugfj, khj trhjshcfjhs`. Ehr`jh s`ghmfhj

84
 

 g`shr ehje`r phjer`hs t`rlhkf

t` rlhkf kf ehput, cheh igstruesf khrf shburhj `cp`ku s`rfjm
kft`cu
kft`cuf.
f. Igstru
Igstruesf
esf khrf
khrf shburhj
shburhj `cp`ku
`cp`ku kfsthb
kfsthb c`jy`g
c`jy`ghge
hgehj
hj tfjmmf
tfjmmfjyh
jyh s`ruc
s`ruc
hbehbf nisnht `cpht shcphf bfch ehbf kf hths ghths yhjm jirchb, g`mftu puj k`jmhj
 gfbbfrugfj.
T`jhjkh tucir OH 86-6 (hjtfm`j ehrgiafkrht 86,6) s`rfjm c`jfjmeht phkh
ehje`r phjer`hs. OH 86-6 kfhjmmhp phbfjm ghfe ujtue kfhmjisfs ehje`r phjer`hs,
ehr`jh c`cfbfef s`jsftfvfths khj sp`sfnfvfths tfjmmf (14% khj >4-=4%), hehj t`thpf
eijs`jtrhsf yhjm tfjmmf gfhshjyh t`rkhpht phkh phsf`j k`jmhj g`shr tucir : ? oc,
khj c`ruphehj ghths r`s`esf tucir.

7.= Mhcghrhj
Mhcghrhj Whkfibim
Whkfibimff
8. Mhstr
Mhstrik
ikui
uik`
k`ji
jimr
mrhn
hnff

Mhcghr =< Ghrfuc c`hb. ‒Kiugb` oijtiur–

oijtiur– (phjha) phkh b`jmeujm kuik`juc

T`c`rf
T`c`rfesh
eshhj
hj fjf kfbheu
kfbheuehj
ehj ujtue
ujtue c`jk`t
c`jk`t`es
`esff e`bhfj
e`bhfjhj
hj b`jmeu
b`jmeujm
jm
kuik`j
kuik`juc
uc hefght
hefght ehje`r
ehje`r phjer`
phjer`hs.
hs. E`bhfj
E`bhfjhj
hj yhjm
yhjm khpht
khpht kfluc
kflucphf
phf phkh
phkh
e`bhfjhj ehje`r phjer`hs khpht g`ruph p`b`ghrhj b`jmeujm kuik`juc, kiugb`
oijtiur , kh
khj
j mh
mhcg
cghrh
hrhj
j ‑h
‑hjm
jmeh
eh ? t`
t`rg
rghb
hbfe
fe‖‖ eh
ehr`j
r`jhh p`
p`jk
jkir
irij
ijmh
mhj
j eh
ehje
je`r 
`r 
 phjer`hs yhjm g`shr phkh kuik`juc, kf hths khj kf ghwha phpfbh vht`rf.

88
 

Mhcghr 1< T`cg`shrhj biip kuik`juc, k`jmhj mhcghrhj ‑‖hjmeh ? t`rghbfe‖‖.

7. Pb
Pbtr
trhs
hsij
ijim
imrh
rhnf
nf

Mhcghr 6< ubtrhsijimrhnf< ehrsfjich phjer`hs yhjm g`rhkh phkh ehput phjer`hs

Ehrsfjich phjer`hs
Ehrsfjich phjer`hs thcphe
thcphe s`ghmhf
s`ghmhf suhtu chssh yhjm t`rbiehbfsfr,
t`rbiehbfsfr,
r`bhtfn aicim`j k`jmhj s`kfeft fjt`rjhb `eai. Ghths cfjfchb g`shrjyh suhtu
ehrsfjich phjer`hs yhjm khpht kfk`t`esf s`ohrh ubtrhsijimrhnf efrh-efrh 7 oc.
Gfbh tucir b`gfa khrf ? oc e`t`thphj kfhmjisfs s`ohrh ubtrhsijimrhnf hkhbha
14-60%
14-60%.. _uhtu
_uhtu ehrsfj
ehrsfjich
ich ehput
ehput phjer`
phjer`hs
hs s`rfjm
s`rfjm c`jy`g
c`jy`ghge
hgehj
hj igstru
igstruesf
esf
 gfbf`r. Hkhjyh p`b`ghrhj shburhj gfbf`r ghfe fjtrh hthu `estrha`phtfe khpht
kfbfaht k`jmhj p`c`rfeshhj P_M.
[hjkh-thjkh suhtu ehrsfjich phjer`hs s`ohrh Pbtrhsijimrhnf hkhbha<
- T`cg`shrhj phrsfhb phjer`hs

- Eijturjyh fr`mub`r, gfsh bigubht`k 

87
 

- _truetur `eai yhjm r`jkha hthu s`cfsibfk

- Gfsh kfs`rthf p`jk`shehj v`jh ehvh hthupuj v`jh c`s`jt`rfeh sup`rfir.
Cujmefj kfs`rthf p`b`ghrhj shburhj-shburhj gfbf`r hthu c`thsthsfs kf ahtf.

Mhcghr 84< Kfbhthsf khrf kuetus phjer`htfous phkh phsf`j k`jmhj ehrsfjich ehput
 phjer`hs

?. O[-_ohj
Thkh
Thkh chsh
chsh efjf
efjf p`
p`c`
c`rf
rfesh
eshhj
hj yh
yhjm
jm ph
phbf
bfjm
jm gh
ghfe
fe kh
khj
j t`rpf
t`rpfbf
bfa
a uj
ujtu
tue 
e 
kfhm
kfhmji
jist
stfe
fe kh
khj
j c`j`
c`j`jt
jtue
uehj
hj kfhm
kfhmji
jisf
sfss kh
khj
j c`j`
c`j`jt
jtue
uehj
hj sthk
sthkfu
fuc
c eh
ehje
je`r 
`r 
 phjer`hs hkhbha k`jmhj kuhb pahs` cubtfk`t`otir O[ , k`jmhj oijtrhs khj
t`ejfe
t`ejfe frfshj
frfshj tfpfs
tfpfs (?-0c
(?-0cc).
c). Erft`rf
Erft`rfhh tucir
tucir yhjm
yhjm tfkhe
tfkhe cujme
cujmefj
fj kfr`s`e
kfr`s`esf
sf
s`ohrh
s`ohrh O[ hjthrh
hjthrh bhfj<
bhfj< c`thsth
c`thsths`
s` ahtf
ahtf khj p`rftij`u
p`rftij`uc,
c, fjvhsf
fjvhsf phkh
phkh irmhj
irmhj
s`efthr (bhcgujm, eibij), c`b`eht hthu iebusf p`cgubua khrha p`rf-phjer`htfe.
K`jmhj erft`rfh t`rs`gut c`cpujyhf heurhsf ahcpfr 844% ujtue pr`kfb`esf
tucirtfkhe khpht kfr`s`esf. Hehj t`thpf pisftfn
t`thpf  pisftfn pr`kfotfv` vhbu` r`jkha, yhejf

70-04 % tucir yhjm hehj kfpr`kfesf khpht kfr`s`esf, t`rjyhth tfkhe khpht
kfr`s`esf phkh g`kha bhphriticf.

8?
 

Mhcghr 88< O[ sohj. Chssh phkh ehput phjer`hs

Mhcghr 87< O[-sohj mhcghrhj afpik`js` phkh tucir ehput phjer`hs( phjha putfa), kfst`jk`k
ehjtujm `cp`ku
Mhcghrhj ehrsfjich ehput phjer`hs phkh O[ sohj yhjm khpht kfjfbhf
hjthrh bhfj5 p`cg`shrhj
p`cg`shrhj kuetus phjer`htfeu
phjer`htfeuss khj kuetus gfbfhrfs,
gfbfhrfs, p`cg`shrhj
p`cg`shrhj
ehjtujm
ehjtujm `cp`ku. _`bhfj ftu efth lumh khpht c`bfaht
c`bfaht c`thsthsfs
c`thsthsfs yhjm t`rlhkf
t`rlhkf kf
s`efthr phjer`hs.

;. Chmj`t
Chmj`tfo
fo W`sij
W`sijhjo
hjo`` Fchmf
Fchmfjm
jm (CWF)
(CWF)
CWF s`ohrh
s`ohrh l`b
l`bhs
hs c`joft
c`joftrheh
rhehj
j phr`je
phr`jefc
fc phjer`
phjer`hs,
hs, p`cgub
p`cgubua
ua khrha
khrha
s`efthr phjer`hs khj struetur hjhticfs irmhj phkht s`efthr kf r`mfi hgkic`j
hths. _hjmht g`rmujh ujtue kfhmjisfs ehrsfjich phjer`hs sthkfuc kfjf khj
 p`j`jtuhj sthkfuc pr`ip`rhsf. Eibhjmfiphjer`htfmrhnf CWF (CWOT)
c`jmahsfbehj mhcghr s`ruph k`jmhj @WOT (`jkisoipfo r`trimrhk` oaibhjmfi-
 phjor`htfoimrhpay), s`ohrh l`bhs c`joftrhehj shburhj `cp`ku fjtrh khj
`xtrha`phtfe, s`rth shburhj phjer`hs.

8;
 

Mhcghr 8?< CWF< Chssh phkh kh`rha ehput phjer`hs

0. @WOT (`jkisoipf
(`jkisoipfoo r`trimrhk`
r`trimrhk` oaibhjmfi-
oaibhjmfi- phjor`htfoim
phjor`htfoimrhpay
rhpay))
Chjnhht khrf @WOT khbhc kfhmjisfs ehje`r phjer`hs hkhbha khpht
c`jm`thauf hthu c`jyfjmefrehj hkhjyh e`bhfjhj mhstrikuik`juc khj hcpubh

vht`rf, p`joftrhhj shburhj `cp`ku khj phjer`hs, khpht kfbheuehj gfipsf khj
sfehthj ujtue p`c`rfeshhj afstiphtibimf khj sftibimf. Kfshcpfjm ftu khpht
kfbheuehj
kfbheuehj p`chshjmhj
p`chshjmhj  st`jt ujtue c`cg`ghsehj sucghthj shburhj `cp`ku
 phkh ehje`r phjer`hs yhjm tfkhe khpht kfip`rhsf
kfip`rhsf hthu kfr`s`esf.

Mhcghr 8;< Mhcghrhj strfetur phkh kuetus gfbfhrfs

>. @P_ (@jki

(@jkisei
seipfe
pfe Pbtrhsi
Pbtrhsijim
jimrhnf
rhnf))
@P_
@P_ cujm
cujmef
efj
j t`s
t`s yh
yhjm
jm ph
phbf
bfjm
jm he
heur
urht
ht kh
khbhc
bhc c`jk
c`jkfh
fhmj
mjis
isfs
fs eh
ehje
je`r 
`r 
 phjer`hs. G`g`rhph stukf c`cghjkfjmehj k`jmhj O[ t`bha c`jujlueehj
 ghawh @P_ c`cfbfef s`jsftfvfths yhjm b`gfa tfjmmf khj sp`sfnfsfths ujtue 
c`jkfh
c`jkfhmji
mjisfs,
sfs, t`ruth
t`ruthch
ch c`jm`v
c`jm`vhbh
hbhsf
sf tucir
tucir e`ofb.
e`ofb. _`bhfj
_`bhfj ftu @P_ shjmht
shjmht
heurht ujtue c`bfaht fjvhsf biehb khj c`thsthsfs jikhb
jikhb khrf ehje`r
ehje`r phjer`hs.
_`bhfj ftu @P_ lumh khpht c`cghjtu khbhc pris`s gfipsf tucir.

80
 

Mhcghr 80< T`joftrhhj Pbtrhsijimrhnf `jkiseipfe phkh ehje`r

ehje`r phjer`hs. Mhcghrhj kfhths
c`cp`rbfahtehj lhruc khbhc pris`s gfipsf tucir.

Mhcghr 8>< T`joftrhhj @P_ phkh phsf`j k`jmhj chssh phkh ehput phjer`hs , yhjm c`jm`jhf
v`jh pirth.

7.1 T`jhthbh
T`jhthbheshjh
eshjhhj
hj

8. G`kh
G`kha
a r`s`
r`s`es
esff ‑‑eu
eurht
rhtfn
fn‖‖
C`jmhj
C`jmhjmeh
meht/c
t/c`r`s
`r`s`es
`esff eicpbf
eicpbftt tucir
tucir chsshj
chsshjyh.
yh. Vhjm
Vhjm phbfjm
phbfjm s`rfjm
s`rfjm
kfbheuehj hkhbha pris`kur ]afppb`. Ip`rhsf wafppb` c`ruphehj pris`kur 
k`jmhj p`jmhjmehthj e`phbh (ehput) phjer`hs khj gfhshjyh s`efthr 74%
 phjer`hs kfafbhjmehj.
7. G`k
G`kha phbf
phbfht
htfn 
fn 
Pjtue c`cg`ghsehj igstruesf gfbf`r, p`chshjmhj st`jt p`reuthj khj st`jt
 p`r-`jkiseipfe.
?. E`cit`rhp
hpff

8>
 

Gfsh e`cit`rhpf tujmmhb chupuj eicgfjhsf. E`cit`rhpf tujmmhb s`p`rtf

0-NP, cfticfsfj-O, M`csfthgfj. E`cit`rhpf eicgfjhsf yhjm chsfa khbhc
thahp `esp`rfc`jthb hkhbha ight e`cit`rhpf k`jmhj eicgfjhsf `pfk`rchb 
 mriwta nhotir r`o`ptir  hthu
 hthu vhsoubhr `jkita`bfhb mriwta nhotir r`o`ptir .
Thkh ehrsfjich phjer`hs yhjm t`bha g`rc`thsthsfs c`cfbfef r`spij gurue 
t`rahkhp e`cit`rhpf. _`ohrh ucuc e`bhjmsujmhj afkup s`t`bha kfhmjisfs
c`thsthsfs ehje`r phjer`hs, eurhjm khrf shtu thauj.
;. Whkfit`rhpf
Gfhshjyh kfeicgfjhsf k`jmhj e`cit`rhpf tujmmhb 0-NP (0-Nbuiriurhofb).
0. [`rh
[`rhpf
pf sf
sfct
ctic
icht
htfe 
fe 
B`gf
B`gfa
a kftu
kftulu
lueh
ehj
j uj
ujtu
tue
e c`r`k
c`r`khe
hehj
hj rh
rhsh
sh jy
jy`rf
`rf (i
(igh
ghtt hj
hjhbm
hbm`t
`tfe
feh)
h) kh
khrf
rf<<
mibijmhj
mibijmhj hspfrfj, p`jmahcgh
p`jmahcghtt OIQ-8 chupuj OIQ-7, ight mibijmhj
mibijmhj
ipfifk.

8=
 

7.6 Thtawh
Thtawhy
y
Nhetir `esim`j (bfjmeujmhj)< Nhetir `jkim`j< usfh, p`jyheft Nhetir m`j`tfo J`upbhsfh `jkierfh cubtfpb`
e`gfhshhj c`rieie, kf`t tfjmmf  phjor`hs, khj cuthsf m`j`tfo ↟
b`che, hboiaib, eipf, khj zht Mhstrfjich
ehrsfjim`j fjkustrf ↟
Aircij mhstrfj

[ucir phjor`hs
↟
Ehje`r phjor`hs
↟
OH OHTP[ THJEW@H_

C`cp`jmhruaf nujmsf phjor`hs Frfthsf khj ik`c phjor`hs Fjn`esf phkh phjor`hs Thkh `pfmhstruc c`jmfjkuesf
↟ ↟ ↟ cuhb/ cujtha
Trikuesf fjsubfj t`rmhjmmu Igstruesf kuetus eib`kuetus C`rhjmshjm afpithbhcus ↟
↟ ↟ ↟ W`sfei e`tfkhes`fcghjmhj
Mhjmmuhj c`thgibfsc EA/ Igstruesf hbfrhj m`tha `cp`ku Afp`rt`rcf `b`etribft
mbueish ↟ ↟
↟ N`s`s g`rwhrjh p`eht Hjir`esfh
T`jurujhj `j`rmy ↟ [fkur tfkhe jyhchj ↟
↟ C`rhjmshjm ulujm-ulujm shrhn  ↟ Fjthe` irhb eurhjm
E`b`chahj s`jsirf _`rfjm t`rghjmuj ↟
↟ ↟ ↟ W`sfei e`tfkhes`fcghjmhj
Fjtib`rhjsf hetfvfths  Jy`rf kfp`rs`psfehj Mhjmmuhj pibh tfkur jutrfsf< eurhjm khrf
↟ e`gutuahj tugua
Jy`rf Heut

81

GHG FFF
H_PAHJ E@T@WH]H[HJ

?.8 T`jmehlfh
T`jmehlfhj
j

T@JMEHLFHJ KH_HW E@T@WH]H[HJ

Jhch Chahsfswh< [`cpht Trhetfe<

JFC < [mb. Trhet`e <

H. Fk`j
Fk`jtf
tfth
ths
s Eb
Ebf`
f`j
j

Jhch <Jy. T Ji.WC <88 ;1

?7 7;
 Psfh < >7 ta [mb. Chsue < 1
Ietig`r 7474

L`jfs E`bhcfj < T`r`cpuhj [mb. T`jmehlfhj < 87

Ietig`r 7474

 Hbhcht < Lb. Girigukur

Girigukur _ucg`r Fjnirchsf
Fjnirchsf <Ebf`j

Ji. [`b`pij <- Jhch ebm. K`eht yhjm gfsh

kfaugujmf<
kfaugujmf< [j. O

_thtus T`rjfehahj< Lhjkh

 Hmhch < Fsbhc _thtus < Hjhe

_ueu < Lhwh Hbhcht < Lb.

Girigukur 

T`jkfkfehj < _CH Ji. [`b`pij <-

T`e`rlhhj < tfkhe g`e`rlh T`jkfkfehj < _CP

86

Bhch G`e`rlh <- T`e`rlhhj <

T`khmhjm

G. _thtus
_thtus E`s`
E`s`aht
ahthj
hj _hh
_hhtt Fjf

8. E`buahj uthch < Wuluehj khrf W_[ k`jmhj jy`rf ubu ahtf

7. K
Kffhmjish C`kfs <

h.OH Ohput Thjer`hs

Wfwhyht E`s`ahthj _hht Fjf

Thsf`j c`jmhthehj p`rut c`jm`rhs , ik`c phkh ehef ehjhj khj efrf sukha ;
 ahrf fjf. Jy`rf t`rhsh t`rus c`j`rus shcphf e` pfjmmhjm, GHG Afthc, b`chs.
Thsf`j s`g`bucjyh s`rfjm c`jm`bua phkh ubu ahtf s`lhe 8 gubhj yhjm bhbu.
Cujtha khrha thjmmhb 1 ietig`r s`afjmmh kfghwh e` W_. Ghkhj b`chs,
kfp`r
kfp`rfe
fesh
sh kie
kiet`r
t`r kfe
kfehth
hthehj
ehj eur
eurhjm
hjm khr
khrha
ha khj p`rbu
p`rbu trh
trhjnu
jnusf
sf.. Kfb
Kfbheu
heuehj
ehj
p`c`r
p`c`rfes
feshh
hhjj ib
ib`a
`a kie
kiet`r
t`r khj p`r
p`rut
ut e`r
e`rhs
hs.. Kfb
Kfbheu
heueh
ehjj P_M kf W_ Trf Trfch
ch
Aushkh s`rth kfehthehj hkh tucir kf p`rut s`afjmmh p`rbu kf rulue e` W__H.
Kf W__H, kfbheuehj p`c`rfeshhj gfipsf khj kfrhwht kf ruhjm 8;.

E`buahj _hht p`jmehlfhj <

Ebf`j
Ebf`j c`j
c`jmhtmhtheh
hehjj jy`
jy`rf
rf phk
phkhh hg
hgkic
kic`j`j euhkrh
euhkrhjj hth
hths,
s, c`j
c`jm`
m`rhs
rhs,, jy`rf
jy`rf
s`p`rtf kftusue-tusue khj phjhs. _ehbh 6 t`rhsh t`rus c`j`rus.

74

  Wfwhyht E`s`ahthj [`rkhaubu

?. T`
T`jyh
jyheft
eft yyhj
hjmm p`
p`rjh
rjhaa kf
kfhb
hbhcf
hcf <

h.
h.E`o`
E`o`bheh
bhehhj
hj (l`jf
(l`jfss & whetu
whetu)) < tfk
tfkhe
he pp`rjh
`rjhaa

g.Ip``rh
g.Ip rhsf
sf (l`
(l`jf
jfss & wh
whet
etu)
u) < g`
g`bu
buc
c p`
p`rj
rjha
ha iip`
p`rh
rhhs
hsff s`
s`g`
g`bu
bucj
cjyh
yh

o. T`jy
T`jyheft
heft<<

  Heut <-

 Erij
Erijfs
fs < tfkh
tfkhee hk
hkhh rf
rfwh
whyh
yhtt p`j
p`jyh
yhef
eftt er
erij
ijfs
fs..

;. Hb`rmf (i
(ight,
ght, chehjhj
chehjhj,, pb`st`r, kb
kbb)<
b)<

[fp` W`hesf
Bhchjyh

(-)
 0. Fcu
Fcujfs
jfshsf
hsf

(∜ ) GOM (∜) A`phtftfs

( ∜) Tibfi (∜ ) Ohcphe

(∜ ) KT[ ( ) ....................

>. E`
E`gfh
gfhshh
shhjj

L`jfs Nr`eu`jsf Lucbha

Bhchjyh

C`rieie (-)

Eipf (-)

 Hbeiaib (-)

78

=. Ight-ighthj yhjm kfmujheh

kfmujhehjj

L`jfs Bhchjyh
Kisfs

  -

O. Wf
Wfwh
whyh
yhtt E`bu
E`buhr
hrmh
mh

Thsf`j c`jmhthehj ghawh e`buhrmhjyh tfkhe c`cpujyhf rfwhyht p`jyheft

Kfhg`t`s C`bftus chupuj Afp`rt`jsf

M@JIMWHC 

x
 >7
ta Q

E`t`rhjmhj<

< T`r`cpuhj

< Bhef-bhef

77

< Mhrfs T`rehwfjhj

< Mhrfs E`turujhj

< C`jfjmmhb

< [fjmmhb s`rucha

K. Wf
Wfwh
whyh
yhtt Bfjmeu
Bfjmeujm
jmhj
hj
 L`jfs Wucha
T`e`rlhhj


E`g`rsfahj .................................................... .......................
............................

 Ghahy
Ghahyhh ee`o`
`o`bh
bhehh
ehhjj ...
.......
.......
.......
.......
.......
.......
.......
.......
.......
........
........
.......
.......
......
...................................................

 Tibusf ................................................... .......................

............................

 ^`jtfbhsf ................................................... .......................

............................

 T`johahyhhj ...
....
....
........
....
........
....
.........
..........
........
....
....
........
....
.... .......
....
.........
..........
....
............................

 ...
....
....
....
....
....
....
....
....
....
....
...... ..
......
....
....
....
......
....
....
......
....
....
....
....
....
....
....
....
....
....
....
....
....
......
.... ..
....
....
......
....
....
....
....
....
....
....
..
............................

7?

@. Tibh
Tibh Hetfv
Hetfvfth
fths-B
s-Bhtf
htfahj
ahj

L`jfs Wucha Wucha _heft

  Chehj/Cfjuc 4 4

  Chjkf 4 7

  G`rphehfhj 4 7

  [ifb`ttfjm 4 8

  Cigfbfths 4 ;

  G`rpfjkha 4 ;

  G`rlhbhj 4 ;
   Jhfe thjmmh 4 ;

T`cg`rfhj _eir< 43chjkfrf, 83hbht ghjtu, 73kfghjtu irhjm bhfj (8 irhjm),

?3kfghjtu irhjm bhfj (:8 irhjm), ;3tfkhe chcpu

N. Tib
ibh
h Jut
Jutrrfsf
fsf

L`jfs Wucha Wucha

_heft

Chehj

 L`jf
L`jfss kf
kfftft/c
/che
hehj
hjhj
hj ..
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
....
.. Kf
Kfftft W_

 Nr`eu`jsf/pibh ? x s`ahrf ? x s`ahrf

 Tirsf yhjm kfahgfsehj 8 pirsf ahgfs 8 pirsf ahgfs

 Eicpisfsf c`ju Jhsf, shyur, bhue jhsf, shyur,

bhue

7;

 Thjthjmhj tfjmmf mhrhc r`jkha mhrhc

 Jhnsu chehj ghfe ghfe

Cfjuc

 L`jfs cfjuchj hfr putfa hfr putfa

 Nr`eu`jsf/pibh cfjuc ¸ 0x /ahrf 0x /ahrf

 M`bhs yhjm kfahgfsehj 8 m`bhs ahgfs 8 m`bhs ahgfs

 _uehr c`j`bhj tfkhe hkh tfkhe hkh

 T`che
T`chehf
hfhj
hj mf
mfmf
mf phb
phbsu
su tfk
tfkhe
he hk
hkhh tfk
tfkhe
he hkh
 M. Tibh
Tibh @bfc
@bfcfj
fjhs
hsff

L`jfs Wucha Wucha

_heft

GHG

 Nr`eu`jsf/pibh ? x s`ahrf GHG ? x

 Eijsfst`jsf phkht bujhe `jo`r

 ]hrjh & ghu eujfjm e`oiebhthj, ghu eahs afthc


E`subfthj tfkhe hkh tfkhe hkh

 Pphyh c`jm`thsf tfkhe hkh tfkhe hkh

GHE

70

 Nr`eu`jsf/pibh ¸ >-=x /ahrf t`rphshjm

ohta

 Eijsfst`jsf ohfr ohfr  

 ]hrjh & ghu eujfjm eujfjm l`rjfa

 E`subfthj tfkhe hkh chsfa

c`jmmujhehj ohta

 Pphyh c`jmhthsf tfkhe hkh

A. Tibh
Tibh [fkur-
[fkur-Fst
Fstfrh
frhaht
aht

Wucha Wucha _heft

  [fkur sfhjm< Bhchjyh 8,0 lhc tfkhe p`rjha

 tfkur sfhjm

- Lhc .....s/k...... 8?.44-8;.?4 -

- E`jyhchjhj stb tfkur jjyyhchj tfkhe jyhchj

ehr`jh jy`rf

  [fkur chbhc< Bhchjyh ; lhc 8 lhc

- Lhc .....s/k...... 74.44-4?.44 4?.44-4;.44

- E`jyhchjhj stb tfkur jjyyhchj tfkhe jyhchj

- E`g
E`gfh
fhsh
shhj
hj sg
sgbb tftfku
kurr tfkh
tfkhee hkh
hkh

- E`subfthj tfkhe hkh p`rhwht khj

bfjmeujmhj
g`
g`rf
rfsf
sfe,
e, jy
jy`r
`rff
phkh ubuahtf

- Pphyh c`jmhthsf tfkhe hkh

7>

F. Tibh
Tibh E`g`
E`g`rs
rsfa
fahj
hj Kf
Kfrf
rf

Wucha Wucha _heft

  Chjkf< Nr`eu`jsf 7x s`ahrf 7x / s`ahrf

- T`jmmujhhj shguj c`jmmujhehj shguj ahjyh kfs`eh

 E`rhchs< Nr`eu`jsf 7x s`cfjmmu g`buc p`rjha

 T`jmmujhhj _ahcpi c`jmmujhehj sahcpi -

  Misie mfmf< Nr`eu`jsf 7x s`ahrf 7x s`ahrf

- T`jmmujhhj ikib c`jmmujhehj ikib c`jmmujhehj

ikib
   Mhjtf ghlu< Nr`eu`jsf 8 x s`ahrf 8 x s`ahrf

  C`citijm eueu< Nr`eu`jsf s`cfjmmu 8x -

 
E`subfthj tfkhe hkh tfkhe hkh

  Pphyh yhjm kfbheuhj tfkhe hkh tfkhe hkh

L. Tibh
Tibh [ib`
[ib`rhj
rhjsf
sf Eipfjm
Eipfjm _tr`ss
_tr`ss

8. T`jm`cgf
T`jm`cgfbhj
bhj e`putushj< ( ) s`jkfrf, (∜ ) kfghjtu irhjm bhfj, hjhejyh

7. Chs
Chshbh
hbhaa uthch
uthch t`r
t`rehf
ehftt k`j
k`jmh
mhjj p`rhw
p`rhwhth
hthjj kf W_ hthu
hthu p`j
p`jyhe
yheftft (gfhyh
(gfhyh,,
p`rhwhthj kfrf, kbb)<

Ebf`
Ebf`jj c`
c`jm
jmht
hthe
hehj
hj gh
ghaw
awhh gf
gfhy
hyhh kh
khjj p`
p`rh
rhwh
whth
thjj kf
kfrf
rf s`
s`bh
bhch
ch kf W_
kfthjmmujm ib`a GTL_

?. Vhjm gfhsh kfbheuehj hphgfbh str`s/c`jmhbhcf chshbha<

7=

Ebf`j
Ebf`j c`
c`jmh
jmhthe
thehj
hj ghawh
ghawh hph
hphgf
gfbh
bh str`s
str`s / c`
c`jmh
jmhbhc
bhcff chs
chshb
hbha
ha s`b
s`bhbu
hbu
kfkfseusfehj k`jmhj hjhe-hjhe jyh

;. Ahrhphj s`t`bha c`jlhbhjf p`rhwhthj<

Ebf
Ebf`j
`j c`jm
c`jmhthe
hthehj
hj shht fjf phsf
phsf`j
`j fjmf
fjmfjj o`ph
o`phtt s`cgua
s`cgua khj gfsh g`rlh
g`rlhbhj
bhj
s`m`rh

0. T`rughahj yhjm kfrhsh s`t`bha sheft

K`jmhj eijkfsfs yhjm s`ehrhjm fjf ebf`j tfkhe putus hsh, ebf`j s`bhbu

iptfcfs hehj afkupjyh

E. Tibh
Tibh p`r
p`rhj
hj & Augu
Augujmh
jmhj
j

8. T`rhj khbhc e`buhrmh

 Ebf`j s`ghmhf fgu k`jmhj hjhe7 yhjm sukha chjkfrf

7. _fst`
_fst`c
c p`
p`jku
jkueuj
eujm<
m< suh
suhcf
cf/fs
/fstrf
trf/t`
/t`thj
thjmmh
mmh/t`
/t`chj
chj/e`
/e`bu
buhrm
hrmh/tf
h/tfkh
khee hkh,
hkh,
s`gutehj

hjhejyh

?. E`subfthj khbhc e`buhrmh ( ) Aug. kmj irhjm tuh ( ) Aug.kmj

phshjmhj

( ) Au
Aug.
g. km
kmjj sh
shjh
jhee sh
shuk
ukhr
hrhh ( ) Au
Aug.
g. km
kmjj
hjhe

 (∜ ) Bhfj-bhfj s`gutehj< tfkhe hkh

;. Chshbha t`jthjm p`rhj/augujmhj k`jmhj e`buhrmh s`bhch p`rhwhthj kf

W_

[fkhe hkh chshbha.

0. Pphyh yhjm kfbheuehj ujtue c`jmhthsf

71

[fkhe hkh, chsfa gfjmujm sibusfjyh ghmhfchjh.

B. Tibh
Tibh Eic
Eicuj
ujfe
fehs
hsff

8. Gfohrh< ( ∜) Jirchb (∜ ) Ghahsh uthch<

 lhwh

( ) [fkhe L`bhs ( ) Ghahsh kh`rha

( ) Gfohrh g`rputhr-pu
g`rputhr-puthr
thr ( ) W`jthjm p`rahtfhj

(∜ ) Chcpu c`jm`rtf p`cgfohrhhj irhjm bhfj ( )

 Hn`e........................................

7. [`cpht tfjmmhb< ( ) _`jkfrf

( ) Eis/hsrhch
 (∜ ) G`rshch irhjm bhfj,yhf
bhfj,yhftu<
tu< suhcf khj hjhe-
hjhejyh

?. E`af
E`afkup
kuphj
hj E`buhrmh
E`buhrmh
h. Hkh
Hkhtt fst
fstfh
fhkht
kht yyhjm
hjm kf
kfhju
hjut<
t< Lhwh
Lhwh

g. Thjt
Thjthjmh
hjmhjj hkht
hkht khj hhmhch
mhch yhjm kfhj
kfhjut<
ut< [f
[fkhe
khe hhkh
kh

o. T`jmahsfbhj E`buhrmh< ( ) 2 Wp 704.444 ( ) W

Wpp
8 luth ‟ 8,0 luth

  ( ) Wp 704.444 ‟ 044.444 (∜ ) Wp
8,0 luth ‟ 7 luth

  ( ) Wp 044.444 ‟ 8 luth ( ) : 7
 luth

C. Tib
Tibh
h _`esuh
_`esuhbfth
bfths
s

76

8. Chshbha khbhc augujmhj s`esuhb s`bhch sheft< ( ) [fkhe hkh ( ∜)

 Hkh

7. Pphy
Pphyhh yhjm kfb
kfbheue
heuehj
hj phshjmhj
phshjmhj<< ( ) T`ra
T`rahtfh
htfhjj ( ) _`jt
_`jtuahj
uahj

( ) Bhfj-bhfj,
s`p`rtf ...............................................................................................................
....

J. Tibh
Tibh Jfbhf
Jfbhf & E`p`r
E`p`roh
ohyhh
yhhj
j

8. Hpheha [uahj khj hmhch p`jtfjm ujtue hjkh< ( ∜) Vh ( )

[fkhe

7. E`mf
E`mfhthj
hthj e`h
e`hmhch
mhchhj
hj yhjm kfbheu
kfbheuehj
ehj kf rucha
rucha (l`jf
(l`jfss khj nr`eu
nr`eu`jsf
`jsf)<
)<
 Ebf`j chupuj e`buhrmh ebf`j g`rhmhch Fsbhc, c`r`eh s`bhbu c`jlhbhjehj
Fghkha _aibht 0 whetu

?. E`mf
E`mfhthj
hthj e`
e`hmhc
hmhchhj
hhj yh
yhjm
jm tfk
tfkhe
he khph
khphtt kfbheuehj
kfbheuehj kf W
W_<
_< tfkhe hhkh
kh

;. Ahr
Ahrhph
hphjj ebf`j
ebf`j t`rah
t`rahkh
khpp p`rhw
p`rhwht
ht ujt
ujtue
ue c`bhes
c`bheshj
hjheh
hehjj fg
fghkh
hkhaj
ajyh<
yh< tfk
tfkhe
he
hkh

I. T`c`r
T`c`rfes
feshhj
hhj nfsfe
nfsfe

8. E`h
E`hkh
khhj
hj ucuc<
ucuc< Thsf`j
Thsf`j b`c
b`cha
ha

h. E`
E`shk
shkhrh
hrhj<
j< Oic
Oicpis
pisc`
c`jtf
jtfss

g. [hjkh thjkh vfthb< [`e.khrha < 64/04ccAm _uau

< ?1iO

Jhkf < 844x/c T`rjhphshj

< 7;x/c

?4

7. E`
E`ph
phbh
bh kh
khjj bb`a
`a`r 
`r 

h. E`p
E`phb
hbh<
h<

 G`jtue
G`jtue c`sa
c`saip`h
ip`hbb Chss
Chsshh (-) Kfstrfgus
Kfstrfgusff Whcg
Whcgut
ut c`rht
c`rhthh ]hrj
]hrjhh
eubft e`phbh b`cghg (hmhe eitir)

 E`buahj<
E`buahj< pusfjm/sh
pusfjm/sheft
eft e`ph
e`phbh/c
bh/cfmr`
fmr`j/bh
j/bhfjjy
fjjyh,
h, s`gu
s`gutehj
tehj rhsh
rhshjyh
jyh
pusfjm khj c`bhyhjm

g. Ch
Chth
th

 G`jtue _fc`trfs Eijlujmtfvh< hj`cfs, seb`rh< Tutfa

 Tupfb< ( ) W`hesf t`rahkhp ohahyh ( ∜) Fsieir ( ) C`fisfs ( ) Tfj

Tifjt ( ) Cfkrfhsfs

 [hjkh rhkhjm< -
  Nujmsf p`jmbfahthj< ( ) Ghfe (∜ ) Ehgur  

 T`jmmujhhj hbht ghjtu< ( ) yh (∜ ) tfkhe

 Hphgfbh yh< ( ) ehoh

ehoh chth ( ) b`js
b`jshh eijthe

( ) cfjus..
....
...e
.ehh/ef ( ) pbus...
...e
.ehh/ef

 T`c`rfeshhjj chth t`rheafr< tfkhe p`rjha

T`c`rfeshh

  Wfwhyht ip`rhsf< tfkhe hkh

o. Afkujm

 G`jtue sfc`trfs
sfc`trfs ]hrjh g`rsfa T`cg`jmeh
T`cg`jmehehj
ehj (-) Jy`rf t`ehj (-)

T`jkhrhahj (-).
 Wfwhyht Hb`rmf (-) Ohrh c`jmhthsf (-)

 T`jyheft yhjm p`rjha t`rlhkf (-)

k. Cu
Cubu
butt kh
khjj t`jm
t`jmmi
miri
rieh
ehjj

?8

 ]hrjh gfgf
]hrjh gfgfrr putf
putfaa Cueish
Cueish e`rfjm
e`rfjm Pbeus (-) B`sf (-) Chss
Chsshh (-)
]hrjh bfkha
bfkha putfa T`rkhrh
T`rkhrhahj
ahj musf (-) Ehrf`s (-)

Mhjmm gfohrh (-)

 T`c`rfeshhj mfmf t`rheafr tfkhe p`rjha

`. [`bfjmh

 G`jtue
G`jtue sfc`trfs ]hrjh g`rsfa B`sf (-) Chss
Chsshh (-) Jy`rf (-) Jy`rf
[`ehj (-)

 Nujmsf T`jk`jmhrhj
T`jk`jmhrhj ghfe Hbht ghjtu p`jk`jmhrhj (-)

 Chshbha Vhjm T`rjha [`rlhkf< (-)

n. B`a`r

 E`eheuhj (-) Jy`rf/jy`rf t`ehj (-)

  G`jlibhj// Chssh (-) E`t`rghthshj m`rhe (-)
G`jlibhj

 ^`jh
^`jh lu
lumu
mubh
bhrf
rfss < tfkh
tfkhee hk
hkhh p`
p`cg
cg`s
`shr
hrhj
hj, [fri
[frifk
fk tfkh
tfkhee hk
hkhh
p`cg`shrhj , [rhe`h sfc`trfs E`buahj< ((-)
-)

?. Pph
Pphyh
yh ujtue
ujtue c`j
c`jmht
mhthsf
hsf (-)

;. Khkh

 G`jtue Jirchb oa`st T`rm`rhehj Khkh sfc`trfs

 Jy`rf/jy`rf t`ehj (-) Chssh (-) T`rhkhjmh

T`rhkhjmhjj
(-)[hetfb Nr`cftus sfc`trfs Tibh Jhnhs r`mub`r 


Lhjtujm
Fjsp`esf< tfkhe hkh fotus oirkfs

Thbphsf< Fotus oirkfs t`rhgh kf FO_ ;-0 _fjfstrh

T`reusf< Kubbj`s

?7

 Huseubthsf< suhrh
suhrh 8 khj 7 tujmm
tujmmhb,
hb, mhbbip (-), curcur
curcur (-)

 Thru<

Fjsp`esf< jircioa`st, b`sf tfkhe hkh, i`k`ch tfkhe hkh

Thbphsf< tfkhe hkh chssh

T`reusf< sijir kfs`cuh bhphjm phru

 Huseubthsf< Wa (-),
(-), wa (-), v`sfeub`r 

0. Th
Thyu
yukh
khrh
rh kh
khjj e`t
e`tfh
fhee

 G`jlibhj/Chssh<
G`jlibhj/Chssh< (-) Jy`rf/jy`rf t`ehj (-)

 G`jmehe (-) E`sfc`trfshj< _fc`trfs

>. Hgkic`j
  Fjsp`esf< tfkhe hkh b`sf

  Huseubthsf < Gfsfjm

Gfsfjm usus 84x/c`
84x/c`jft
jft

 T`reusf< safnt kubbj`s

 Thbphsf< chssh (+) phkh r`mfi Afpieijkrfhe, jy`rf t`ehj (+)

=. M`jfthbfh

 Fjsp`esf < g`rsfa, tfkhe c`jmhbhcf mhjmmuhj, t`rphshjm

eht`t`r ji 8> k`jmhj fsf kf ghm 8444 oo

 Thbphsf <-


E`buahj <-

1. @es
estr
tr`c
`cffth
thss

 E`euhthj
E`euhthj itit< 0/0 Eijtr
Eijtrhetur
hetur (-) T`rm`rhe
T`rm`rhehj
hj (+) K`nir
K`nircfths
cfths (-)
T`cg`jmehehj
T`cg`jmehehj (-)

??

@k`ch (-) Jy`rf/jy`rf t`

t`ehj
ehj (-) Tus/bu
Tus/bueh
eh (-)

>. Eubf
ubft kh
khj E
Eue
ueuu

 Eubft < ]hrjh oiebht Lhrfjmhj phrut (-)

B`s (-) _uau ?1

?1,7
,7 [`estur e`rfjm

[u
[urm
rmir
ir :7 k`t
k`tfe
fe

 Eueu < ]hrjh jirchb G`jtue jirchb

B`sf (-)
(- ) T`jmf
T`jmfsfhj
sfhj Eh
Ehpfb`r
pfb`r :? k`tfe

T. Ahsfb
Ahsfb p`c`
p`c`rfe
rfeshh
shhj
j p`jujl
p`jujlhjm
hjm