c° !

lasf;sf] lglDt lzIff — @)##

qm Þ; zLif{s n]vs k[i7

!= /fli6\|o ljsf; ;]jfM Ps kl/ro t'n;L/fd j}B !
@= cgf}krf/Ls lzIff / /fli6|\o ljsf; Dff]xgdfg ;}+h' &
#= pRr lzIffsf] kf7\oqmd k|ult / ;d:of /fh]Gb|s'df/ /f]+uf]Ë !!
$= /fli6|\o lzIff kåltsf] of]hgfdf Jofj;flos s[lifsf] lbn/fh pkfWofo !(
dxGj
%= /fhg}lts ;Gbe{df lzIff of]hgf n]vgfy a]Njf;] @#
^= kl/Iff k4ltsf] b]vfk/]sf s]lx pknlJwx? d's'Gb k/fh'nL @&
&= k|fylds lzIffsf] If]qdf ;'v]{t lhNnf lbJodfg sdf{rfo{ #!
*= Kf7|\oqmd s]lx ljZn]if0f Zlzdfof >]i7 #&
(= dWodf~rn ljsf; If]qdf lzIff >L w/ pk|]tL $%
!)= lzIff / hg;xof]u >L w/ vgfn %%
!!= a}rfl/s Pstf / b[9tf ;Gbe{df lzIff M s]lx k|Zg w||'js'df/ b]phf %(
!@= g]kfnL dlxnf ;fIf/tf k|ef a:g]t ^#
!#= cgf}krfl/s lzIff cv08k|;fb wf}e8]n ^^
!$= pRr lzIff kf7\oqmd cfgGbb]j e6[ &&
!%= k|of]ufTds kl/kf6Ldf u|fdL0f ljsf;sf] lglDt lzIff >L/fd nfld5fg] *(
!^= u|fdL0f ljsf;sf] lglDt lzIff k|]d s'df/ s;h' (%
 c° @
lasf;sf] lglDt lzIff — @)#$

qm Þ; zLif{s n]vs k[i7

!= /li6\|o lzIff kåltsf] kl/k]|Ifdf ljZj cfof]hgfsf] k|ltj]bg 7fs'/dfg zfSo !
@= /li6\|o ljsf; ;]jf / o;sf] ?k/]vf 6Lsfk|;fb kf]v/]n *
#= lzIff ;]jfsf] If]qLo ?k/]vf rGb|axfb'/ >]i7 !(
$= ;+:s[t lzIffM Ps b[li6 ;/:jtL k|;fb #)
l3ld/]
%= pRr lzIffdf dfgljsL / ;dfhzf:qsf] jt{dfg l:ylt / cog axfb'/ >]i7 #&
efjL ?k/]vf
^= lzIffdf Joo—pkof]lutf ljZn]if0fM Ps kl/ro 8f=lgd{nk|;fb kf08] $*
&= pRr lzIffdf k|zf;g eLdb]j e6[ ^!
*= ;fIf/tf cleofgdf o'jf ;d'bfosf] e"ldsf 8f=k|]d s;h' &%
(= ljBfno lg/LIf0f Joj:yf M ;d:of / ;dfwfg 8f=uf]ljGb/fd *#
cu|jfn
!)= g]kfndf pRr k|zf;gsf] k|lzIf0f ] Ps ljj]rgf e"ldgf/fo0f >]i7 (%
!!= ljBfnox?df hg;xeflutf cfgGbb]j e6[ !)%
!@= z}lIfs k|jt{gsf s]xL k|of;x? >L/fd nfld5fg] !!$
!#= Kf7|\oqmd ljsf;;DaGwL s]xL s'/f cfgGbnfn k|wfg !@%
!$= ljBfno / ;d'bfo aLr cfk;L ;xof]u k|df]b k/fh'nL !##
!%= Z}lIfs vr{sf] nflu ;fwg kl/rfngsf pkfkox? ejfgL 9'Ëfgf !$@
!^= Clgjfo{ :gftsf]Q/ zf]wsfo{ M pknlJw/ sl7gfO{x? 8f=af;'b]j lqkf7L !$(
!&= g]kfndf lzIfs lzIf0fsf] ljsf; M s]xL k|flKt / s]xL r'gf}tL e"rGb| j}B !^@
!*= ljsf;f]Gd'v b]zx?df Jofj;flos lzIffsf] k|f;lËstf s]zjk|;fb g]kfn !&(
!(= c/Llts lzIff ;flxTosf wf/fx? r"8fgfy cof{n !*#
@)= lzIffdf ;fwgsf] Joj:yf M ;d:ofsf] Ps lrGtg b'u]{zdfg l;+x @)^
@!= cfjZostfsf] ;Gbe{df dfWlds :t/sf] lzIfs k|lzIf0f Dfwjk|;fb d}gfnL @@)
sfo{qmd
 c° #
lasf;sf] lglDt lzIff — @)#%

qm Þ; zLif{s n]vs k[i7

!= g]kfnsf] pRr lzIffdf /fi6|\efiffsf] dfWod 8f=aNned0fL bfxfn !
@= /fli6\|o lxtsf clgjfo{ cªu|]hLnfO{ k|of]u ug]{ ;Gbe{df cfgGbb]j e6[ @&
#= ;+:yfut cfjZostf–lgwf{/0f M Ps kl/ro 8f=uh]Gb|dfg >]i7 #&
$= ;fgf / 7"nf ls;fgx?sf] lzIffk|lt em'sfjdf leGgtf ls/0fgfy Kofs'–ofn $%
/ cAa'n];
%= ljZjljBfno–lzIfs / k]zfut k|lzIf0f e"rGb| a}B %(
^= PsLs[t u|fdL0f ljsf;df z}lIfs sfo{qmd 8f=g/l;+x gf/fo0f &!
l;+x
&= kf}9 lzIffsf] kf7\o;fdu|Lsf ;d:ofx? 8f= ;'eb|f ;'Aaf &(
*= lzIffsf] cfly{s Joj:yfdf hg;xeflutf 8f=uf]ljGb/fd *%
cu|jfn
(= g]kfnsf] lzIffdf ;/sf/L vr{ Eff/t b]jsf]6f (&
!)= u|fdL0f ljsf;df lzIffsf] k|j]z 6Lsf k|;fb kf]v/]n !)&
!!= g]kfnsf] pRr lzIff k|lt ljBfyL{sf] vr{sf] ljZn]if0f 8f=lgd{nk|;fb kf08] !!(
!@ g]kfndf dlxnfnfO{ lzIffdf ;dfg cj;/Mljsf; / 8f=s]bf/gfy >]i7 !##
Jojwfgx?
!#= gf/L ;fIf/tf l:yltsf] Ps emns 8f= k|ef a:g]t !$#
!$= g]kfndf cgf}krfl/s k|f}9 lzIffM e"t / jt{dfgsf s]xL >L/fd nfld5fg] !$&
cg'ej
!%= lzIffdf gof+ lbzfaf]w anaxfb'/ s'+‘j/ !%&
!^= g]kfn clw/fHosf] z}lIfs ljsf;df k|b]zLo c;Gt'ng 8f= /fds[i0f>]i7 !^#
!&= lzIffdf ;dfg cj;/ M s]lx r'gf}tLx? k|df]b k/fh'nL !&#
!*= k|lzlIft hgzlQmsf] clws 8f=dx]z af+:sf]6f !*#
!(= g]kfndf ;+:s[t cg';Gwfgsf] If]qdf ;fdlos ;d:ofsf] ;/:jtLk|;fb lwld/] !*&
;j]{If0f
@)= g]kfn /fi6|\df ;+:s[t cWoogsf] l:ylt tf]ogfy kf08]o @)#
 c° $
lasf;sf] lglDt lzIff — @)#^

qm zLif{s n]vs k[i7

Þ;
!= pRr lzIffdf u'0f:t/sf] ljsf; tyf ;fdlos ;'wf/x? 8f= dx]Gb| k|;fb !
@= u|fdL0f ljsf;sf] nflu lzIff Dffwj g]kfn &
#= lzIfs tflnddf b'/ lzIf0f k4lt M Ps k|of]u rGb|/d0f k/fh'nL @#
$= Sfo{d"ns k|f}9 lzIff sfo{qmdsf] cg';GwfgfTds u'? k|of]u Dffwjk|;fb d}gfnL #%
%= Jofj;flos lzIffsf] k|efjsfl/tf M Ps cWoog Dffwjk|;fb d}gfnL $%
^= gd"gf ljBfno pNn]v gul/Psf] ^(
&= ljBfno lzIf0f Joj:yf Dffwjk|;fb d}gfnL &(
*= :yfgLo ;|f]taf6 zl}Ifs ;fdu|Lsf] ljsf; ;'lgtf dfnfsf/ *&
(= g]kfndf lzIfs tflnd of]hgf / /]l8of] >åfdfg zfSo ((
!)= Dlxnfx?sf] lgldQ lzIffdf ;dfg cj;/ sfo{qmd k|df]b k/fh'nL !)(
!!= PsLs[t cgf}krfl/s lzIff sfo{qmd >L/fd nfld5fg] !@%
!@= k|fylds lzIffsf] k|efjsfl/tf M Ps cWoog ;"o{axfb'/ >]i7 !$!
!#= Sfo{d"ns k|f}9 lzIffsf] d"Nof+sg ;"o{axfb'/ >]i7 !$(
!$= lzIfs sfo{ef/ tyf ;d:of ;'lgtfdfsf/ / !%&
1fg'/fh /fhsl0f{sf/
 c° %
lasf;sf] lglDt lzIff — @)#(

qm Þ; zLif{s n]vs k[i7

!= lzIffk|lt cleefjssf] wf/0ff–tyf To;af6 pgLx?n] u/]sf] cWoog k|ltj]bg !
cfzf
@= /fli6\o lzIff kåltsf] of]hgf / o;sf] sfof{Gjog 8f= ;'/]z/fh zdf{ @!
#= Hg;ª\Vof a[åL / lzIff ljsf; tLy{axfb'/ dfgGw/ #&
$= Kff7zfnf guPsf cyjf kf7zfnf 5f]8]sf lszf]/–lszf]/Lsf cWoog k|ltj]bg $^
z}lIfs cfjZostf M Ps rrf{
%= g]kfndf pRr lzIffsf] ljsf; 8f=ab|Lb]j kf08] ^$
^= ;d'bfodf dlxnfsf] lglDt lzIffsf] ;dfg cj;/ sfo{qmd e/tljnf; kGt &!
cGtu{tsf lzlIfsfx?sf] e"ldsf
&= /fli6\o cfjZostf kl/k"lt{sf nflu k|fljlws lzIff v8\udfg >]i7 *)
*= ;d'bfod"ns cgf}krf/Ls lzIff sfo{qmd M lzIffdf cWoog k|ltj]bg ()
dlxnfsf] ;df cj;/
(= g]kfndf cgf}krf/Ls lzIffM s]lx ljj]rgf Sfo{kq (&
!)= Ljsf;sf] lgldQ cgf}krf/Ls lzIff M Ps ljj]rgf >L/fd nfld5fg] !)*
!!= lzIffsf] Jooef/ Eff/t b]jsf]6f !!(
 c° ^
lasf;sf] lglDt lzIff — @)$!

qm Þ; zLif{s n]vs k[i7

!= ljBfnodf pknAw ;x'lnot / P;=Pn=;L= k/LIffsf] uh]Gb|dfg >]i7 !
k|ltkmn
@= Tflnd kfPsf / gkfPsf lzIfsx?sf sfo{sf] Ps t'nfgfTds ;"o{axfb'/ >]i7 !*
cWoog
#= lzIfs tnasf] ljZn]if0ffTds cWoog X[bo/Tg ah|frfo{ #@
$= lzIffsf laleGgtx M xfnsf] agf]6 / ;Defljt ljsNkx? >L/fd nfld5fg] ^!
%= lghL If]qaf6 ;+rflnt SofDk;x?sf] ;j]{If0f 8f=ab|Lb]j kf08] &&
^= pRr lzIffaf6 ljByL{ \ cleefjsn] lnPsf] cfsfª\Iff ljBfgfy sf]O/fnf (!
&= Uffp+ ljsf;sf] lgldQ lzIff >L/fd nfld5fg] !)*
*= g]kfnsf] z}lIfs kl/k|]Iodf sd d"Nodf z}lIfs ;fdu|L ;'lgtf dfnfsf/ !@#
 c° &
lasf;sf] lglDt lzIff — @)$$

qm Þ; zLif{s n]vs k[i7

!= Dfft[efiffsf] lzIf0f M g]kfnLsf ;Gbe{df r'8fdl0f aGw' !
@= pRrlzIffdf cg';Gwfg Kffly{j]Zj/ k|;fb !!
ltldlN;gf /
/fh]Zj/ cfrfo{
#= g]kfnsf] pRrlzIff ;Ë7g M cg'ej / 3'DtLx? Aff;'b]j lqkf7L @(
$= hgzlQm ljsf;sf] kl/k|]Iodf /f]huf/Ld"ns lzIff v8\udfg >]i7 #(
%= lzIffdf hg;xeflutf 8f=ab|Lb]j kf08 %!
^= ;]jfsfnLg k|fylds lzIfs tflnd M Ps cWoog /fwfs[i0f hf]zL %(
&= ljsf;sf] lglDt c/Llts lzIff M slt cfzf slt lg/fzf < r'8fgfy cof{n ^(
*= Dffq[ efiff / lxGbL efiffsf] ;|f]t xhf{ gx'g] u/L 5kfO{ tof/ Uf]kLgfy zdf{ &(
u/fO{ /fVg'
(= lzIff If]qsf s]xL cg'Ql/t k|Zgx? cfgGbb]j e6[ (%
!)= hg;+Vof / lzIff cogaxfb'/ >]i7 !)%
!!= /fli6\o ljsf; ;]jf sfo{qmd / o;sf s]xL d'Vo kIfx? ;f]dk|;fb uf}rg !!%
!@= pRr lzIffsf jt{dfg r'gf}ltx? k|fl1s :jtGqtf ;'/]z/fh zdf{ !@!
!#= lzIffnfO{ hLjgkof]uL agfpg] sf/s tTjx? o1/fh kGt / !@&
x]dfË clwsf/L
 c° *
lasf;sf] lglDt lzIff — @)$%

qm Þ; zLif{s n]vs k[i7

!= u|fdl0f ljsf; / PsLs[t cgf}krfl/s lzIff 8f=rGb|axfb'/ >]i7 !
@= g]kfndf pRr lzIffsf] l:tf/ / k|ltkmn M s]xL rrf{ kl/rrf{ /fh]Zj/ cfrfo{ &
#= Jftfj/0fLo lzIff M cfhsf] kl/k|]Iodf 8f=s]bf/gfy >]i7 @(
$= lghL If]qdf ;~rflnt ljBfno / SofDk; M s]xL ;d:of 8f=5ljnfn uh'/]n $!
s]xL ;dfwfg
%= cfwf/e"t cfjZostf / lzIff s]zj g]kfn $&
^= k|fylds lzIffdf cg';Gwfg 8f=ab|Lb]j kf08] %#
&= kms]{/ x]bf{ M kf;hf‘r c8\8fsf] k/LIff ;DaGwL Aoj:yf Uff]kLgfy zdf{ ^!
*= pRrlzIffdf cgf}krf/Ls lzIffsf] k|of]u M Ps k|:tfljt ljBfgfy sf]O/fnf ^(
k|f?s
(= k|fylds txsf] z}lIfs cj:yf g/]Gb| km'ofn &&
!)= Jftfj/0f lzIff / hgr]tgf X[bo/Tg ah|frfo{ *(
!!= lzIff ljsf;sf qmddf !)±@ sf] e"ldsf /fwfWjh vftL ((
!@= k|fylds lzIff / cfwf/e"t cfjZostf M Ps ljZn]if0f /fwfs[i0f hf]zL !)&
!#= lzIffdf hg;xeflutf ;dL/f n'O6]n !!(
!$= v'nf ljZjljBfno 8f=;'/]z/fh zdf{ !@(
!%= /fli6\o ljsf; ;]jf sfo{qmd M ljutsf] cg'ej / efjL Xl/k|;fb pkfWofo !#(
:j?k
 c° (
lasf;sf] lglDt lzIff — @)$^

qm Þ; zLif{s n]vs k[i7

!= Z}lIfs u'0f:t/ a[l4df kf7\ok':tssf] dxTj /fwfWjh vftL !
@= Z}lIfs ;fdu|L,gj;fIf/ dlxnfx?sf nflu ;dL/f n'O6]n !!
#= g]kfndf k|fylds ljBfno hfg] pd]/sf afnafnLsfsf] e/tljnf; kGt !(
;+1fgfTds ljsf;
$= cfwf/e"t cfjZostfsf] kl/k|]Iodf lzIff 8f=;'/]z/fh zdf{ #(
%= lzIffdf ;fdflhs bfloTj lszf]/ >]i7 $&
^= cgf}krfl/\s lzIff v8\udfg >]i7 %%
&= Ps dlxg] ;fIf/tf sfo{qmd,Pp6f gjLg k|of]u ljBfgfy sf]O/fnf &#
*= cfwf/e"t lzIff, /]l8of] lzIff lzIfs tflnd ;"o{axfb'/ >]i7 *#
(= z}lIfs If]qdf ;fj{hlgs nufgL Xl/k|;fb pkfWofo *&
!)= Jfftfj/0fLo lzIff /fwfs[i0f hf]zL !)!
!!= ;ftf}+ k~rjifL{o of]hgf / pRr lzIffdf ljBfyL{sf] l:ylt X]dGt/\fh hf]zL !)(
!@= g]kfndf k|fljlws pRr lzIffsf] ljsf; / cj:yf /fh]Zj/ cfrfo !!(
!#= cfwf/e"t k|fylds lzIfs tflnd M Ps cWoog k|sfzdfg >]i7 !$#
!$= g]kfnLefiffsf] at{dfg kl/k|]Io / o;sf] lzIf0fk|lzIf0fsf] 8f=x]dfË/fh !%%
l:ylt clwsf/L
!%= ljBfno lg/LIf0f Joj:yf M Ps b[li6 g/]Gb|k|;fb km'ofn !^%
 c° !)
lasf;sf] lglDt lzIff — @)$&—$*

qm Þ; zLif{s n]vs k[i7

!= zx/L If]qsf k|fylds ljBfnox?sf] cj:yf M Ps cWoog g/]Gb|k|;fb km'ofn !
@= lzIffdf dlxnfnfO{ ;dfg cj;/L s;/L < ;dL/f n'O6]n !!
#= sIffsf]7fsf] Joj:yfkg ;"o{axfb'/ >]i7 !(
$= :t/o'Qm pknlAw k/LIf0f lgdf{0f M Ps k|of; X]dGt/\fh hf]zL @%
%= Kff6L{sf z}lIfs gllt Pj+ sfo{gLltx? M Ps ljZn]if0fljBfgfy sf]O/fnf $#
^= k"j{ k|fylds lzIffsf] cfjZostf k"j{ k|fylds %#
lzIffsf
&= Jftfj/0fLo lzIff / z}lIfs ;dfwfg uDeL/axfb'/ xf8f ^!
*= Dfft[efiffdf k|fylds lzIff k|bfg ug{] Jjoj:yfM Ps lszf]/ >]i7 &!
ljZn]if0f
(= Kff7\ok':ts n]vg / efiff /d]z ljsn &(
!)= cfhsf] kl/jlt{t kl/l:yltdf lzIffsf p2]Zox? e"k|]Gb| xf8f *%
!!= ax'sIff–lzIf0f M afWotf / lalw uh;'Gb/ k|wfg (!
 c° !!
lasf;sf] lglDt lzIff — @)%@

qm Þ; zLif{s n]vs k[i7

!= k"j{ k|fylds lzIff k"j{ k|fylds !
lzIffsf
@= k|fylds txsf] cª\u|]hL efiff gLlt lxhf] cfh / ef]nL j]bgfy /]UdL !%
#= k|fylds lzIff tyf Jofj;flos tflnd sfo{qmd M e/tljnf;kGt $!
;fGbe{ldstf / k|efjsfl/tf Xl/k|;fb pkfWofo
$= /fli6\o ljsf;df lzIffsf] e"ldsf /fdafa' g]kfn &$
%= lzIff If]qdf b]lvPsf cK7\of/f / ;'wf/sf pkfox? e"k]Gb| xf8f **
^= lzIff ljsf;sf nflu hg;xeflutf lrbfgGb kl08t (*
&= ;dfhzf:qLo b[li6sf]0fdf lzIf0f ;+:yf u0f]zk|;fb clwsf/L !)%
*= ul0ft lzIffsf] ;}4flGts gd"gf /fdhLk|;fb kl08t !!&
(= laBfnodf of}gjfb uf]ljGbk|;fb hf]zL !#)
 c° !@
lasf;sf] lglDt lzIff — @)%$

qm Þ; zLif{s n]vs k[i7

!= lqe'jg ljZjljBfnosf] rf}aL;f}+ bLIffGt ;df/f]xdf k|:t't n}gl;+x afËb]n !
bLIffGt efif0f
@= pRr lzIff / ;d;fdlos ;d:ofx? X[bo/Tg ah|frfo{ %
#= v'nf ljZjljBfnosf] cjwf/0ff / cfjZostf 8f=lzj/fh nf]xgL !$
$= cfhsf] ;Gbe{df pRr dfWoflds lzIff l;l4/Tg zfSo @^
%= pRr dfWoflds lzIff M ;|f]t Jofj:yfkg Pj+ lbuf] ljsf; 8f=a|h]z kGt #@
^= ul0ftLo pknlAwsf lg0ff{os tTjx? X]dGt/\fh hf]zL #(
&= b'u{d lhNnfx?df k|fylds lzIffsf] l:ylt 8f=dLgaxfb'/ lji6 $@
*= u'0f:t/Lo lzIffsf nflu lzIfs k|lzIf0f 8f=ljhos'df/ yfkf %$
(= k|f/lDes afNofj:yf lzIffsf cjwf/0ff tyf d'2fx? M Ps 8f=sf]dnabg dNn ^@
ljj]rgf
!)= g]kfndf afnljsf;sf k|of;x?sf] ;Gbe{df ;d'bfod"ns 8f=/fwfs[i0f hf]zL &(
k"j{k|fylds lzIff sfo{qmd
!!= cleefjs lzIff lszf]/ >]i7 ^(
!@= ljBfno / pk]lIft ;d'bfo rqmdfg ljZjsdf{ *^
!#= blnt ju{sf] lzIff M ljut,jt{dfg / eljio blnt dlxnf ;+3 (%
ljkGg ;dfh ;]jf
;ldlt hg pTyfg
k|lti7fg
!$= ;zlQms/0f s] / s;/L< 8f=;dL/f n'O6]n !)$
!%= Dfft[efiffdf lzIf0f M g]kfnsf] eflifs ;d:of ;dfwfg ug]{ ljBfgfy sf]O/fnf !!)
tl/sf
 c° !#
lasf;sf] lglDt lzIff — @)%%

qm Þ; zLif{s n]vs k[i7

!= k|f/lDes afnlzIff kf7\oqmd 8f=/fwfs[i0f hf]zL !=
@= cleefj lzIffsf] cfjZostf lszf]/ >]i7 !#
#= g]kfnL afnaflnsfsf] csfzLo af}l4s :t/ cWoog zfGtf lg/f}nf !(
$= ;fj{hlgs k|fylds ljBfnosf] k|efjsf/L Joj:yfkgdf c/ljGb nfn ef]dL #)
k|wfgfWofkssf] e"ldsf M ;Ifdtfx? / r'gf}tLx?
%= g]kfndf k|fylds lzIff M ;d:of / ;dfwfg k|sfzdfg >]i7 #*
^= u'0ffTds lzIf0fdf lzIfssf] k]zfut bfloTj e"k|]Gb| xf8f %@
&= ljBfno Joj:yfkgsf] /fhgLlt M ljBfno ;+rfns 8f=dLg axfb'/ lai6 ^)
*= ljBfno lzIffdf nufgL tyf k|ltkmn 8f=ljhos'df/ yfkf ^%
(= g]kfndf pRr lzIffsf] ljsf; tyf ljZjljBfno cg'bfg >Ldlt /df a:ofn &!
cfof]usf] e"ldsf
!)= ljZjljBfno– ljZjljBfno aLrsf] ;xof]u ;Demf}tf / a]bgfy /]UdL *^
pRr lzIffsf] cGt/f{li6\os/0f
!!= lzIffdf ;dfg cj;/ t/ c;dfg kl/0ffd M Ps r'gf}lt sf]dnabg dNn ($
!@= Dlxnf ;zQmLs/0f / n}lËs ;dfgtf /fwfb]jL zdf{ !))
!#= zfGTofTds lzIff / g]kfnL z}lIfs hut 8f=ljBfgfy !)&
sf]O/fnf
 c° !$
lasf;sf] lglDt lzIff — @)%^

qm Þ; zLif{s n]vs k[i7

!= g]kfndf k"j{k|fylds, k|fylds / cgf}krfl/s lzIffsf] c/ljGb nfn ef]dL !
cj;/ssf] l:ylt
@= g]kfndf k|f/lDes afn lasf;sf nflu ePsf k|of;x? M lszf]/ >]i7 !)
Ps ljj]rgf
#= k"j{k|fylds :s"ndf cu|]hL efiff 8f=/fwfs[i0f hf]zL !(
$= k|fylds ljBfnosf ljBfyL{sf] pknlAw:t/ M Ps n3' k|sfzdfg >]i7 @#
cWoog
%= ul0ftdf l;sfO{ cIfd ljBfyL{sf nflu z}lIfs of]hgf 8f=/fdhLk|;fb #@
th'{dfsf r'gf}tLx? kl08t
^= z}lIfs u'0f:t/ clej[l4df lzIfssf] k]zfut k|ltj4tf e"k|]Gb| xf8f $&
&= Dlxnf M cj;/sf] vf]hLdf /fwfb]jL zdf{ %^
rfln;]
*= Blnt dlxnfsf] z}lIfs cj:yf / ;'wf/sf pkfox? 8f=ljBfgfy ^)
sf]O/fnf
(= lghL tyf ;fj{hlgs dfwoflds ljBfnosf] cfly{s cj:yf Eff]h/fh zdf{ sfk– ^*
/ ;Ifdtf n]
!)= g]kfnsf] jt{dfg kl/k|]Iodf lzIff, /f]huf/L / ul/aL lgjf/0f b]j/fh cfrf{o *!
sfo{qmd
!!= dn]lzofsf] ;kmntfsf] k|;Ë b'uf{lglw zdf{ *(
!@= g]kfnsf] /fhg}lts kl/jt{gsf] bzsdf lzIffsf] ljsf; X[bo/Tg ah|frfo{ !)!
 c° !%
lasf;sf] lglDt lzIff — @)%&

qm Þ; zLif{s n]vs k[i7

!= lzIff eG5 – ljBf g} an xf] k|f=gog/fh kGt !
@= k|f/klDes afnljsf;df cfdfafa'sf] e"ldsf 8f=/fwfs[i0f hf]zL !!
#= alb{of lhNnfsf k|fylds ljBfnox?df lzIfsx?sf] Eff]h/fh zdf{ @@
cg'kl:ylt
$= k|fylds lzIffsf] nflu u};; ;Gbe{ ;a}sf] nflu lzIff k|sfzl;+x clwsf/L #%
%= k|fylds ljBfnox?sf ljBfyL{x?sf] ul0ftdf l;sfO 8f=/fdhLk|;fb $#
c;Ifdtfsf] cWoog kl08t
^= cfwf/e"t tyf k|fylds lzIff / o;sf r'gf}tLx? w/0fLw/ vltj8f ^)
&= b"/ lzIff s]Gb|4f/f ;+rflnt k|fylds lzIfs tfnLd sfo{qmd k|sfzdfg >]i7 &)
Mb'j{n tyf ;'wf/sf kIfx?
*= lghL ljBfnox?sf lk|lG;knx?sf nflu Jofj:yfkg c/ljGb nfn ef]dL *$
tflndsf] cfjZostf– lgwf{/0f M Ps n3' cWoog
(= lzIf0f k]zf – lzIfssf] k]zfut dof{bf,u'0f Pj+ OdfGbf/L e"k|]Gb| xf8f ($
!)= pRr dfWoflds lzIff M ;d:of / ;dfwfg an/fd sf]O/fnf !)$
!!= g]kfndf u'0f:t/Lo lzIffsf] dxTj tyf cfjZostf uDeL/axfb'/ xf8f !!!
!@= g]kfnsf hftfhflt / z}lIfs l:ylt 8f=xs{ u'?ª !@&
!#= g]kfndf cfly{s ljsf;sf] dfWodsf] ?kdf lzIff M j]b/fh cfrfo{ !$)
;Defjgfx?
 c° !^
lasf;sf] lglDt lzIff — @)%(

qm Þ; zLif{s n]vs k[i7

!= pgGtL;f}+ bLIffGt ;df/f]xdf lq=lj=lj= sf pks'nklt >L !
gjLg k|sfz h+u zfxaf6 k|:t't :jfut efif0f
@= aRrfaRrLn] s] l;s"g\ eGg] cfdfafa'x? rfxG5g\ < ah|/fh zfSo ^
#= k|f/klDes afn aflnsfx?sf] nflu pko'Qm l;sfO l;4fGt 8f=/fwfs[i0f hf]zL !@
$= k"j{–ljBfno sIffdf cWoog/t afnaflnsfx?sf] c/ljGb nfn ef]dL @)
;+1fgfTds Ifdtfx? M Ps cWoog
%= g]kfndf k|f/lDes afNofj:yf :ofxf/ tyf lzIff M ;d:of k|sfzdfg >]i7 #%
tyf d'2fx?
^= laBfno ;'wf/ sfo{qmd M Ps larf/ Xl/k|;fb nD;fn %&
&= lzIfs tflndsf] k|efjsfl/tf 8f=dLgaxfb'/ lai6 ^$
*= u'0f:t//Lo lzIf0f M ;fdu|L / aftfj/0fsf] ckl/sfo{tf e"k|]Gb| xf8f &%
(= g]kfnsf] ;Gbe{df ljBfno–cfwfl/t Joj:yfkg hLjg zdf{ kf}8]n *#
!)= ;d;fdlos 3]/fdf lzIff P]g 8f=ljBfgfy *(
sf]O/fnf
!!= k|hftGqsf] ;'b[9Ls/0fsf lglDt cgf}krfl/s lzIff >L/fd nfld5fg] (^
!@= ;dfhsf nflu :t/Lo lzIff uDeL/axfb'/ xf8f !)@
!#= Cy{tGqsf] ;anLs/0fsf] lgldQ g]kfndf aftfj/0fLo lzIff j]b/fh cfrfo{ !)*
M cfhsf] cfjZotf
!$= ul0ft lzIff / n}lËs c;dfgtf 8f=/fdhLk|;fb !!#
kl08t
 c° !&
lasf;sf] lglDt lzIff — @)^)

qm Þ; zLif{s n]vs k[i7

!= lt;f}+ bLIffGt ;df/f]xdf /fi6\slj dfwjk|;fb l3ld/]af6 !
k|:t’t bLIffGt efif0f
@= Xfd|f] :jb]zL lzIff af/] ;f]r 8f= o1/fh kGt %
#= lzIf0f–l;sfO k|efjsf/L agfpgdf z}Ifl0fs ;fdu|L tyf e”k|]Gb| xf8f !^
tflndsf] pkfb]otf
$= g]kfndf lzIff ljsf;sf] e|d / tYo 7fs’/dfg zfSo @&
%= lzIfs tflndaf/] s]xL ljj]rgf 8f=>L/fd nfld5fg] $)
^= ljBfnodf n}lÍs d’2f M Ps ljZn]if0f /]g’ yfkf $&
&= ;fd’bflos :jfldTjsf] k|fylds lzIff –sf]k_ k|sfzdfg >]i7 %#
sfo{qmdcGtu{t lg/Gt/ ljBfyL{ d”Nof+sg k|0ffnL / o;sf]
k|efj
*= lzIfs sd{rf/Lsf] Ifdtf ljsf;sf gd”gfx? 8f=/fdhLk|;fb ^$
kl08t
(= ;a}sf nflu lzIffsf nflu ax’sIff ljBfnosf] :yfkgf lszf]/ >]i7 &(
!)= ljBfno lzIffdf ;du| u’0f:t/ Joj:yfkg Hgfb{g g]kfn *#
!!= cfwf/e”t tyf k|fylds lzIf0f l;sfOsf nflu kf7\oqmd u0f]zaxfb’/ l;+x *(
;fdu|L
!@= vf]h of]hgfdf M sf0ff{nLsf] z}lIfs d’xf/sf] ;Gbe{df 8f=ljBfgfy (*
sf]O/fnf
!#= bzf}+ of]hgfdf dfgj ;+;fwg ljsf; gLlt / hgzlSt an/fd kf}8]n !)&
of]hgf
!$= 4G4sf] ;dfwfgdf af]}4 lzIffsf] dxTj 8f=;’dgsdn !!%
t’nfw/

c
 ° !*
lasf;sf] lglDt lzIff — @)^$

qm Þ; zLif{s n]vs k[i7

1= lzIffgLltsf ljBdfg r’gf}tLx? 8f=>L/fd nfld5fg] !
2= g]kfnsf] z}lIfs Oltxf;df g]kfnL efiffsf] k7gkf7g M Ps 8f= v]dgfy (
rrf{ sf]O/fnf
3= Dffgljo k”+hL ljsf;df nufgL /fd:j?k l;Gxf !(
4= g]kfndf k|f/lDes afnljsf; sfo{qmdsf] Go”gtd lszf]/ >]i7 @*
5= z}lIfs sfo{qmddf /fli6\o n]vfhf]vfsf] cfjZostf e/tljnf; kGt #%
6= em”6 af]Ng] ;+:sf/ M Ps cWoog 8f= zfGtf lg/f}nf $!
7= :yfgLo :t/sf sfof{Gjog lgsfosf] sfo{qmd ;+rfng 8f=w|’alzjfsf]6L %)
k|lqmof / Ifdtf ljZn]if0f g/]Gb|k|;fb km’ofn
8= lzIf0f l;sfOdf ;’wf/ Nofpg Wofg lbg’kg]{ cfwf/e”t E”k|]Gb| xf8f %^
s’/fx?
9= s] ;g\ @)!% ;Dddf ;a}sf nflu lzIff k”/f xf]nf t < Xl/ k|;fb nD;fn ^$
k|ult;dLIff tyf r’gf}tL
10= lzIffdf nufgLsf] ;}4flGts kIf / Jofjxfl/s pkof]uM Ps ef]h/fh zdf{ &%
ljZn]if0f
11= 4G4 / lzIffdf o;sf] k|efj Xl/ k|;fb pkfWofo (!
12= u|fdL0f ljsf;sf nflu lzIff M g]kfndf ePsf s]zj/fh b]jsf]6f (&
k|of;x?sf]Ps ljj]rgf
13= laBfno ;'wf/ of]hgf M ;/f]sf/jfnfx?sf] ;+nUgtfsf] k|Nxfb cof{n !)#
cj:yf
 c° !*
lasf;sf] lglDt lzIff — @)^^

qm Þ; zLif{s n]vs k[i7

!= k|fylds ljBfnodf ;dflxt lzIffsf] ;+:yfut ljsf;sf r'gf}tL k|f=8f=w|'j/fh !
tyf ;+efjgf lzjfsf]6L
8f=g/]Gb| km'ofn
@= k|f/lDes afn ljsf; lzIffdf sfo{d"ns cg';Gwfg 8f=e/t ljnf; kGt (
#= k|:tfljt ljBfno k4lt ;'wf/ sfo{qmd / o;sf] cfly{s k|efj xl/ k|;fb pkfWofo !(
$= g]kfnsf] k|fylds lzIffdf nf]s ;+:s[lt 8f=ljgf]b n'O6]n @(
%= lzIf0f l;sfO dfof{lbt / u'0f:t/Lo agfpg Wofg lbg'kg]{ 8f= e"k|]Gb| xf8f #^
ckl/xfo{ s'/fx?
^= z}lIfs u'0f:t/Lotf / nufgLsf lgltut kIfx? 8f=lhjgfy lwtfn $^
&= ljBfnosf] nflu cg'bfg lgwf{/0f k|lqmofM cEof; / ;Defjgf Xl/k|;fb nD;fn %$
*= u'Daf,u'?s'n / db/;f lzIff k|0ffnL d"n k|jfxLs/0f sfo{qmd lji0f'k|;fb clwsf/L ^%
Mjt{dfg cj:yf / r'gf}lt
(= Efiff l;sfO / afn ljsf;sf] cGt/0f g]qk|;fb kf}8]n &%
!)= g]kfnsf] z}lIfs ljsf;df ;+rf/ dfWodsf] e"ldsf s]zj/fh b]jsf]6f (#
!!= ;dfj]lzs/0f oyfy{ lz zAbhfn < z/brGb| l;+v8f ((
!@= n]vfkfngdf dxTjk"0f{ dflgPsf kIf hgs/fh uf}td !)*
Underlying Accoubting Assumptions
 c° @)
lasf;sf] lglDt lzIff —@)&)

qm Þ; zLif{s n]vs k[i7

! g]kfnsf] ax'eflifs kl/j]zdf g]kfnL lzIf0f M;d:of / ;dfwfg k|f=8f of]u]Gb||k|;fb !
ofbj s0f{fv/
vltj8f, pk
k|fWofks
@ ;Ifdtfdf cfwfl/t kf7\oqmd ljsf; Mcjwf/0ff tyf ljsf; k|f=8f e/t ljnf; !^
klqm|of kGt,;]l/8
# g]kfndf ljQLo If]qsf] unt sh{f k|jfx / l:y:kmLlts 8f= gLnd sdf/ @*
zd{f
$ K|ffljlws lzIff / /f]huf/L xl/ k|;fb #(
pkfWofo,;x
k|fWofks, ;]l/8
% ;fj{hlgs ljwfnodf cWoog/t /h:jnf ePsf 5fqfx/msf] 8f= g/]Gb| k|;fb %)
cjZyf k'mofn ,;]l/8
^ ;+oGq ;'rsf4s s]Gb[t b'/ufdL cWoog= sf]x{6 tyf k|j[lt /fh' dfgfGw/, pk %%
ljZn]z0f k|fWofks,;]l/8
& 6'Ssfsf] kf7e08f/ cy{ljZn]if0f k2lt ;lvz/0f &%
;'j]bL,a'6jn ax'dvL
SofDk;
* dfWolds txsf] lj1fg lzIffsf] pknlAwdf of]Uo lzIfssf] k|sfz ltjf/L, dx]Gb[ *&
eldsf /Tg SofDk;,Tffxfrn
( dfWoflds ljwfnodf v'nf lzIffsf] k|efjsf/Ltf Clif/fd ;'a]bL, (^
lzIff zf:q ;+sfo
!) PSofO;f} ztfAwLsf zl}Ifs r'gf}tLx/m 8f= cfgGb !)$
kf}8]n,pklgb]{zs,
z}lIfs hgzstL
ljsf; s]Gb|
!! g]kfnsf] cg';Gwfg lzIff / ;'wf/ ug'{kg]{ kIfx/m 8f=s]zj/fh b]jsf]6f !@!