QJFL[BELN
QJFL[BELN DCNPJNWB ELD LNLD
OLIB LWN

DLOZQ
DLO ZQL
L[JN MJHO
MJHOJ_ 
J_ 

@LWBFB[L[C_ 
 

_LNGLNILN QJ_L[Z_LN HJN[J_B

QQQL
tjntlni
QJNRJFJNIIL_LLN DFL

?
 

QJNIJ_[BLN
Lnld 
lklfle sjsjcrlni ylni ojfuh ojrusbl <5
(kjflpln ojfls) tleun, tjrhlsud Lnld ylni
hlsbe klflh dlnkuniln.

7
 

QJNIJ_[BLN
Dloupltjn/Dctl Flyld Lnld (DFL)
lklfle dloupltjn/dctl kjniln sbstjh
pjholniunln ylni hjnmlhbn pjhjnueln
eld Lnld kln pjrfbnkuniln deusus Lnld ylni
kbfldudln sjglrl tjrjnglnl, hjnyjfurue, kln

ojrdjflnmutln.

;
 

QJNIJ_[BLN
Djobmldln DFL
lklfle pjkchln pjnyjfjniilrlln
pjnyjfjniilrlln DFL olib
djhjntjrbln/fjholil, pjhjrbntle kljrle
prcvbnsb, kln pjhjrbntle kljrle
dloupltjn/dctl untud hjhpjrgjplt

tjrwumuknyl
tjrwumuknyl Bnkcnjsbl flyld
flyld Lnld.

:
 

QJNIJ_[BLN
Qjrfbnkuniln Lnld
lklfle sjilfl djibltln untud hjnmlhbn kln

hjfbnkunib Lnld kln eld-eldnyl

tuhoue, ojrdjholni, lilr klplt
kln ojrplrsbplsb ebkup,
sjglrl
cphlf sjsulb kjniln elrdlt kln hlrtlolt
djhlnusblln, sjrtl hjnklplt pjrfbnkuniln klrb
djdjrlsln
djdjrlsln kln kb
kbsdrbhbnlsb
sdrbhbnlsb..

0
 

DCHQCWBWB QJNKZKZD BNKCNJWBL

[LEZN ?1<9

Qjnkukud Muhfle Muhfle

BNKCNJWBL DJFZL_IL  LNLD 

?:9 mutl 0: mutl 59 mutl

57,; mutl

Wuhojr= Qrc`f Lnld Bnkcnjsbl, DQQQL,

DQQQL, ?1<9
9
 

 LNLD BNKCNJWBL, [LEZN ?1<9

 LNLD BNKCNJWBL, [LEZN ?1<0
57,; Mutl
 LNLD 

77,;%

00,0%
Qjnkukud Zsbl
> <5 [leun

Wuhojr = Qrc`f
Wuhojr Lnld
= Qrc`bf Bnkcnjsbl
Lnld, ?1<9??1<0
1<0

5
 

Bntjrvjnsb 3
Wtrltjib 3

Hlslfle3

1 - 6<5 te ?5 - 6;0 te

57,; mutl 6 57,; mutl

[e [e
?1<9 ?1;:
2
 

: DFLW[J_ DCNPJNWB ELD LNLD

kb Jrl Ctkl Kbwumukdln klflh ‖DFL‘
DFLW[J_ B
ELD WBQBF KLN DJOJOLWLN

DFLW[J_ BB
FBNIDZNILN DJFZL_IL KLN

QJNILWZELN LF[J_NL[@ Qjhjnueln

DFLW[J_ BBB Eld Lnld
DJWJEL[LN KLWL_ KLN
DJWJMLE[J_LLN
QJ_FBNKZNILN
DFLW[J_ BP
QJNKBKBDLN, QJHLN@LL[
QJHLN@LL[LN YLD[Z LNLD
FZLNI, KLN DJIBL[LN OZKLRL

DFLW[J_ P Qjrfbnkuniln
QJ_FBNKZNILN DEZWZW Deusus Lnld

DFL
<1
 

DFL [jrbntjirlsb kjniln

‖Wbstjh Dloupltjn/Dctl kb Bnkcnjsbl‘

Dlo/Dctl
Ebmlu
Dlo/Dctl
Gjrkls Dlo/Dctl
Dlo/Dctl Qjkufb
Dlo/Dctl
Bndfusb Flyld ELH
 Lnld
(DFL)
Dlo/Dctl
Lhln
Dlo/Dctl Ojnglnl
Wjelt

<<
 

 HJNILQL
DFL Kbpjrfudln3 
•  Lnld </7 klrb
klrb tctlf pjnkuku
pjnkukud.
d.
•  Lhlnle Bntjrnlsbcnlf
Bntjrnlsbcnlf kln Nl
Nlsbcnlf.
sbcnlf.
•  Lnld hjrupldln
hjrupldln bnvjstlsb WKH.
•  Lnld sjolilb tcnidlt jstl`jt pjnjrus hl
hlsl
sl
kjpln olnisl.
• DFL sjolilb wumuk nyltl bhpfjhjntlsb
Dcnvjnsb Eld Lnld kln ojrolilb pjrlturln
pjrunklni-unklniln
pjrunklni-unkl niln kln djobmldln tjrdlbt
 ‖Qjhjnueln Eld
Eld Lnld kln Qjrfbnkuniln
Qjrfbnkuniln
Deusus Lnld‘ 
<7
 

 DLQLN  DFL
 DFL huflb
Kbdjholnidln3 
?171

?110-?1<1= ?1 Dlo/Dctl
?1<1 _jvbtlfbslsb
?1<<-?1<9= 7;2 Dlo/Dctl

?110
Qbfcni DFL
kb : dlo/dctl

?1<5

 
?1<0 Qjnijho
Qjnijho
DFL kb >;11
DFL kb 71?
dlo/dctl
dlo/dctl
?1<7 ?1<;  
?1<: ?1<9
Qjnijho Qjnijho
Qjnijho Qjnijho
DFL kb <5; DFL kb ?72
?1<1 ?1<? dlo/dctl DFL kb ?0; DFL kb 7;2
?115 Qbfcni DFL kb Qjnijho DFL dlo/dctl dlo/dctl dlo/dctl
Qbfcni DFL kb ?1 dlo/dctl ?1<< kb 01 dlo/dctl
<1 dlo/dctl Qjnijho DFL kb <;
 7: dlo/dctl
 

Q_CPBNWB 7;
?171 FLRLD LNLD
(Q_CPBFL)
DLO/DC[L :<0
FLRLD LNLD
(DFL)

DJGLHL[LN 0.927
FLRLD LNLD

57,; (DJFLNL)
Mutl
LNLD
KJWL/
DJFZ_LELN 92.19:
FLRLD LNLD
(KJDJFL)

0: DJFZL_IL
_LHLE
Mutl
LNLD <:
 

OLILBHLNL Hjnijholnidln
DFL3 

9. Qjflpcrln

0. Qjhlntluln & Jvlfulsb

:. Qjfldslnlln

[lelp Qjrjnglnlln
;. Qjnyusunln _jnglnl Ldsb Kljrle

[lelp Qjrsblpln 7. Qjniuhpufln Kltl Olsbs

?. Qjhojntudln Iuius [uils

<. Dchbthjn

<0
 

W[_L[JIB BN[J_PJNWB=
@CDZW QLKL ‖QJNGJILELN‘
Hjflfub Djfulril = Hjflfub Wjdcfle=
- Qjnilsueln Ojrolsbs Eld - Wjdcfle _lhle Lnld 
 Lnld  Hjflfub
- kff
- QZWQLIL  Fbniduniln=
- Qjngjileln Qjrdlwbnln Lnld   - _O_L 
- kff - _LWW+]CWW
- QDL 
Hjflfub Djfulril
- H_L 
Qjniilntb=
- Qlntb/FDWL   Lnld  - Q_L kb @lsdjs
- FQDL 
- Oclrkbni Wgeccf 
- Qjslntrjn
- kff Hjflfub _jibcn/Ybflyle=
- BKCFL ?171
- Q_CPBFL 
Flnisuni dj Lnld = - DFL 
  - Ldtl Djflebrln - DJFLNL 
- BFL= QBWL kln [jWL <?2
- @cruh Lnld= ?Q, QLQQ - KJDJFL 

<9
 

?; Bnkbdltcr Dloupltjn/Dctl Flyld Lnld (DFL)

?<. Dcroln ;. Ldtl Djflebrln

Djdjrlsln & :. Bn`crhlsb Flyld Lnld 9. Qjrdlwbnln Lnld
Jdspfcbtlsb 0. Qlrtbsbplsb Lnld 
??. Dcroln 5. Fjholil Dcnsuftlsb oi
Crtu/Djfulril
Qcrncirl`b & 2. Fjholil Qjnilsueln
Wbtulsb Klrurlt  Lftjrnltb` 
?7.
?7. Qjny
Qjnyln
lnkl
klni
ni <1. QLZK-EB
Kbslobfbtls <<. Bn`rlstrudtur _lhle Lnld 
?;. LOE, Dfustjr B
[jrcrbshj,
Wtbihl
Eld Wbpbf
Djojolsln
Fbniduniln
Djfulril &
Qjrfbnkuniln Qjnilsueln
Deusus  Lftjrnltb` 
Dfustjr BB
Dfustjr P
Djfjholilln
<?. Qjrslfbnln kb
@lsdjs
<7. Qrjvlfjnsb Ibzb
<5. Ylmlr <? [e <;. QHOL 
<2. W_L  <:. @lsdjs kin
?1. QDL  Qjnkbkbdln,
Djsjeltln Qjflylnln
Qjhln`lltln _lhle Lnld
Klslr &
 Yldtu Fulni <0. Lbr Hbnuh kln
Djsjmletjrlln Wlnbtlsb
& Djibltln
<9. D[_ kln Bdfln,
Ouklyl
Dfustjr BP Dfustjr BBB Qrchcsb kln
Wpcnscr _cdcd 

<5
 <. Qjrkl DFL4 ?. [jrfjholil DFL4 7. Djtjrfboltln Hlsylrldlt, Kunbl Zslel & Hjkbl
 

DLOZQL[JN/DC[L RLNI [JFLE

HJNIBNBWBLWB ‖DFL‘

EBNIIL WJQ[JHOJ_ ?1<5

Wukle Hjnibnbsblsb
Ojfuh

<?5
(?;%)

750
(90%)

<2
 

750 Dloupltjn/Dctl Rlni [jfle Hjnibnbsblsb ‖DFL‘

Ebniil Wjptjhojr ?1<5

:
?5

2
2 5 ?
0
;
<2 5

? 9
9 7
; 7
9
<1 <? ? <1 0
<9
5
0

5
<5
7:
7?
: 2 0 ?
 ?1

QJNJ_BHL QJNIEL_ILLN DFL OJ_KLWL_DLN DL[JIC_B

[leun ?1<<, ?1<?, ?1<7, ?1<:, ?1<9, kln ?1<5

Dltjicrb Qjnielrilln DFL=

<.Dloupltjn/Dctl Flyld Lnld
?.Ztlhl
7.Nbnkyl
;.Hlkyl
:.Qrltlhl
 ?<

QJ_L[Z_LN Q_JWBKJN
[JN[LNI
DJOBMLDLN DLOZQL[JN/DC[L
FLRLD LNLD (DFL)

untud hjfldslnldln djtjntuln Qlslf ?< lylt (0) Znklni-

Znklni Nchcr 7: [leun ?1<;  tjntlni Qjruoleln ltls
Znklni-Znklni Nchcr ?7 [leun ?11? tjntlni
Qjrfbnkuniln Lnld

Qjhjnueln Eld Lnld kln Qjrfbnkuniln Deusus Lnld

8 QJ_FBNKZNILN LNLD
 ??

ZZ 7:/?1<; tjntlni Qjruoleln Ltls

ZZ ?7/?11? tjntlni Qjrfbnkuniln Lnld 
Qlslf ?<
• Lylt (;) Zntud hjnmlhbn pjhjnueln eld lnld kln
Lylt
hjfldslnldln djobmldln sjolilbhlnl kbhldsuk plkl lyl lyltt
(7), Qjhjrbnt
Qjhjrbntle
le Kljrle ojrdjw
ojrdjwlmboln
lmboln kln ojrtlniiuni
 mlwlo untud hjfldslnldln kln hjnkuduni djobmldln
djobmldln
nlsbcnlf klflh pjnyjfjnii
pjnyjfjniilrlln
lrlln Qjrfbnkuni
Qjrfbnkuniln
ln Lnld kb
kljrle.
• Lylt (:) Djobmldln sjolilbhlnl kbhldsuk plkl lyllyltt (;) klplt
kbwumukdln hjflfub uplyl kljrle hjholniun Dloupltjn/
Dctl Flyld Lnld.
• Lylt (0) Djtjntuln fjobe flnmut hjnijnlb djobmldln
Dloupltjn/Dctl
Dlouplt jn/Dctl Flyld Lnld sjolilbhlnl kbhldsuk plkl
lylt (:) kbltur klflh Qjrlturln Qrjsbkjn.
 ?7

DJOBMLDLN DFL

ojrtumuln untud=
l. hj
hjwu
wumu
mukd
kdln
ln d
dlo
loup
uplt
ltjn
jn/d
/dct
ctl
l kb sjfu
sjfuru
rue
e
Bnkcnjsbl hjnmlkb DFL4 kln
o. hj
hjwu
wumu
mukd
kdln
ln pjhj
pjhjnu
nueln
eln eld
eld Ln
Lnld
ld kln
kln
pjrfbnkuniln deusus Lnld.
 ?;

DJOBMLDLN DFL

tjrkbrb ltls=
l. Kc
Kcdu
duhj
hjn
n Nls
Nlsbc
bcnl
nlff Djobm
jobmld
ldln
ln DFL4
DFL4 kln
kln
o. _j
_jng
nglnl
lnl Ld
Ldsb
sb Nlsbcn
Nlsbcnlf
lf Qjnyj
jnyjfjn
fjnii
iilr
lrlln
lln
DFL.
 ?:

KCDZHJN NLWBCNLF
DJOBMLDLN DFL

• hjnmlkb lguln olib djhjntjrbln/fjholil,  pjhjrbntle

kljrle prcvbnsb, kln pjhjrbntle kljrle
dloupltjn/dctl klflh pjnyjfjniilrlln DFL.
• kbfldudln rjvbu sjlp : (fbhl) tleun sjdlfb.
• tjrglntuh klflh Flhpbrln B Qjrlturln Qrjsbkjn.
tjrglntuh
 ?0

_JNGLNL LDWB NLWBCNLF (_LN)

DJOBMLDLN DFL

• hjrupldln pjnmlolrln klrb Kcduhjn Nlsbcnlf

Djobmldln DFL.
• tjrkbrb ltls djfjholi
djfjholilln
lln kln : (fbhl) dflstjr eld Lnld=
l. el
eld
d sbp
sbpbf
bf kln
kln djo
djojo
jols
lsln
ln44
o. fbn
fbnid
iduni
uniln
ln d
djfu
jfulri
lril
l kl
kln
n pj
pjni
nilsu
lsueln
eln lftjrnl
lftjrnl4
4

g. djs
jsje
jelt
ltln
ln klslr
klslr kln
kln djs
jsjm
jmle
letj
tjrl
rlln
ln44
k. pj
pjnk
nkbk
bkbd
bdln
ln,, pjhln
pjhlnlltl
lltln
n wl
wldt
dtu
u fulni,
fulni, kln
kln
djibltln ouklyl4 kln
j. pj
pjrf
rfbn
bnku
kuni
niln
ln deus
deusus
us..
 ?9

_JNGLNL LDWB NLWBCNLF (_LN)

DJOBMLDLN DFL

• pjrtlhl dlfb kbtjtlpdln plkl pjrbckj tleun ?1<5-?1<2

 Flhpbrln BB Qjrlturln Qrjsbkjn.
• _jnglnl Ldsb Nlsbcnlf Qjnyjfjniilrlln DFL
sjflnmutnyl
sjflnmutnyl kbtjtlpdln cfje Qrjsbkjn sjlp : (fbhl)
tleun.
 ?5

QJNRJFJNIIL_LLN DFL

• Kbfldudln cfje Qjhjrbntle Kljrle Dloupltjn/Dctl.

• Kbfldudln hjflfub pjnibntj
pjnibntjirlsbln
irlsbln djobmldln, prcirlh,
kln djibltln pjholniunln pjhjrbntle puslt kln
pjhjrbntle kljrle.
• Kbltur kjniln Qjrlturln Kljrle.
•

Qjrlturln
DFL Kljrle elrus
ylni hjnilgu hjhult
djplkl _jnglnl
Djobmldln DFL. Ldsb Kljrle
 ?2

QJNRJFJNIIL_LLN DFL

<. hlsylrldlt=
 ‗ crlni pjrsjcrlniln4
 ‗ fjholil pjrfbnkuniln Lnld4
 ‗ fjholil djsjmletjrlln scsblf4
 ‗ crilnbslsb djhlsylrldltln4 kln
 ‗

fjholil pjnkbkbdln.
?. hjkbl hlssl
7. kunbl uslel
 71

HJN[J_B QQQL

 Hjniccrkbnlsbdln pjfldslnlln Djobmldln DFL.

 Hjfldudln jvlfulsb pjnyjfjniilrlln DFL

sjglrl ojrdlfl sjlp tleun kln sjwldtu-wldtu
lplobfl kbpjrfudln.
 7<

IZOJ_NZ_ 

 Ojrtlniiuni mlwlo ltls tjrwumuknyl DFL kb

prcvbnsb.
 Hjfldudln jvlfulsb pjnyjfjniilrlln DFL 
sjglrl ojrdlfl sjlp tleun sjsulb
djwjnlnilnnyl.
 7?

OZQL[B/YLFBDC[L

 Ojrtlniiuni mlwlo ltls pjnyjfjniilrlln DFL kb

dloupltjn/dctl.
 Hjhojntud iuius tuils DFL.
 Hjfldudln jvlfulsb pjnyjfjniilr
pjnyjfjniilrlln
lln DF
DFLL sjglrl
ojrdlfl sjlp tleun sjsulb djw
djwjnlnilnny
jnlnilnnyl.
l.
 77

QLWLF << QJ_Q_JW

Djtjntuln fjobe flnmut hjnijnlb tltl glrl

pjnyjfjniilrlln
pjnyjfjniilrlln DFL kbltur kjniln
Qjrlturln
Qjrlturln Hjntjrb.
 7;

QJNKLNLLN DJOBMLDLN DFL

ojrsuhojr klrb=

l. Ln
Lnii
iilr
lrln
ln Qjn
jnklp
klplt
ltln
ln kln Oj
Ojfln
flnml
ml Nj
Nji
ilr
lrl4
l4
o. Ln
Lnii
iilr
lrln
ln Qjn
jnklp
klplt
ltln
ln kln Oj
Ojfln
flnml
ml K
Kljr
ljrle4
le4
kln/ltlu
g. su
suho
hojr
jr fflb
lbnn
nny
yl y
yln
lni
i sl
sle
ekkln
ln 
kl
kld
d hj
hjni
nibd
bdlt
lt
ojrklslrdln djtjntuln pjrlturln pjrunklni-
unklniln.
 7:

QLWLF <7 QJ_Q_JW

Qlkl sllt Qjrlturln Qrjsbkjn bnb huflb ojrfldu,

sjhul pjrlturln pjrunklni-unklniln ylni
hjrupldln pjrlturln pjfldslnlln hjnijnlb
Dloupltjn/Dctl
Dloupltjn/Dct l Flyld Lnld kbnyl
kbnyltldln
tldln hlsbe
tjtlp ojrfldu sjplnmlni kld ojrtjntlniln kln
ojfuh kbiln kjniln ylni olru ojrklslrdln
turln Qrjsbkjn bnb  [LEZN ?1<1-?1<<
Qjrlturln
Qjrl
tjrklplt 5 QJ_HJN QQQL
 70

15<0 9: 50 11
fjnnyrcslfbnAihlbf.gch