DBSF]BH S]BJU@J J@]OB DBSBHIBH

(SJD) \P]^@KDBH\ IK_K
EK SP\J@\AB\ A@JB] JFUB J@HEB]K
S]F^KH\K \PDBY@\K U@HIIB]B UBGPH =32;

EK\P\PH FD@G

AB[B SPU]K PUBAK ? S33<2<32>329

HKJKUB A@[DKBHK ? S33<2<32>327
HP] @DK\B MB[P ? S33<2<32>3=2
HP] FLUBNKBH HBDMKBG D. ? S33<2<32>3=5

J@A@HU@]KBH J@\@GBUBH ]@SPMDKJ KHEFH@\KB

SFDKU@JHKJ J@\@GBUBH J@HEB]K

S]FI]BA \UPEK E “ K^ IK_K

UBGPH =32;
 

D@AMB] S@]\@UPOPBH

Dbpfrbh bjgkr prbjt`j j`rob dbpbhibh \urv`kdbhs Ikzk U.B =32;/=3=3 pbeb
tbhiibd 25 Hfv`am`r =32; sbapbk e`hibh =0 Hfv`am`r =32; ek Susj`sabs
A`jbr
A`jbr Jftb
Jftb J`hebr
J`hebrkk Srfvkh
Srfvkhsk
sk \udbw`
\udbw`sk
sk U`hiib
U`hiibrb
rb t`d
t`dbg
bg a`hebp
a`hebpbt
bt p`rs`tu
p`rs`tuoub
oubh
h

uhtuj ekboujbh pbeb s`akhbr SJD \urv`kdbhs Ikzk.

J`hebrk, Hfv`am`r =32;

Efs`h S`amkamkhi Ldkhklbd Khstrultur`

Ourusbh Ikzk Sfdt`jj`s J`hebrk Susj`sabs A`jbr 

Er. \urkbhb Jfrf, \S, A. J`s Er. \urkbhb Jfrf, \S, A. J`s
 HKS.  HKS.

A`hi`tbguk,

J`tub Ourusbh Ikzk

\rk [uhbhly, \S, A. J`s

 HKS.
 

MBM K

S@HEBGPDPBH

B. Dbtb
Dbtbrr M`d
M`dbj
bjbh
bhi
i

\urv`kdbhs ikzk s`mbibk sbdbg sbtu abtb judkbg pbeb prfirba E “ K^ Ikzk,
sbhibt p`rdu ektuhobhi e`hibh j`ikbtbh SJD. Gbd khk eks`mbmjbh fd`g futput abtb
judkbg ybhi a`huhtut abgbskswb bibr t`rbapkd ebdba p`r`hlbhbbh, p`dbjsbhbbh,
`vbdub
`vbdubsk,
sk, gkhiib
gkhiib e`skak
e`skakhbs
hbskk j`ikbt
j`ikbtbh
bh surv`k
surv`kdbh
dbhss ikzk.
ikzk. A`huru
A`hurutt YGF,
YGF, prbjt`
prbjt`j 
j 
surv`kdbhs ikzk ek dbjujbh e`hibh a`dbjujbh p`hibabtbh j`bebbh ikzk. Ebdba
rbhijb uhtuj a`amubt j`putusbh ybhi m`rebapbj pbeb p`rmbkjbh ikzk p`heueuj 
e`
e`hi
hibh
bh a`hy
a`hy`e
`ekbj
kbjbh
bh kh
khnf
nfra
rabsk
bsk yb
ybhi
hi t`
t`ru
russ a`h`
a`h`ru
russ t`
t`ht
htbh
bhi
i j`
j`be
bebbh
bbh ik
ikzk
zk
 p`hueueuj, m`rebsbrjbh p`hiuapudbh ebtb dbhisuhi s`subk suam`r ybhi beb,
t`rabjsue ebtb gbskd surv`k ebh ebtb ybhi beb.

\urv`kdbhs ikzk bjbh a`hkhijbtjbh `n`jtknktbs prfirba e`hibh a`ap`rtboba

up
upby
bybb p`
p`hb
hbhi
hiiu
iudb
dbhi
hibh
bh absbd
absbdbg
bg ikzk
ikzk s`lbrb
s`lbrb t`
t`pb
pbtt wbjt
wbjtu,
u, sb
sbsbr
sbrbh
bh eb
ebh
h o`
o`hk
hkss
tkhebj
tkhebjbhh
bhhyb
yb ebdba
ebdba a`hlbp
a`hlbpbk
bk vksk
vksk ebh aksk
aksk E-K^
E-K^ ikzk
ikzk ybhi
ybhi m`rebsb
m`rebsbrjb
rjbh
h ebh
 m`rlkrkjbh j`aktrbbh. Fd`g jbr`hb ktu, j`iktbh SJD-\urv`kdbhs ikzk bjbh sbhibt
 m`rabhnbbt mbik abgbskswb, t`rutbab uhtuj a`hkhijbtjbh j`t`rbapkdbh a`r`jb
ebdba a`dbjujbh surv`kdbhs ekmkebhi ikzk.

\tbtus ikzk bhbj mbdktb t`dbg a`hibdbak p`rmbkjbh ybhi ektbhebk e`hibh
a`huruhhyb pr`vbd`hsk ikzk jurbi ebrk =5,0 %(\us`hbs, =330) a`hobek 27,5%,
wbdbupuh e`akjkbh absbdbg stuhtkhi pbeb bhbj mbdktb abskg tkhiik ybktu s`m`sbr 
<>
<>,7
,7%
% (]ks
(]ksj`
j`se
sebs,
bs, =3
=339
39).
). Absbd
Absbdbg
bg ikzk
ikzk akjr
akjrf
f ek 23 pr
prfv
fvkh
khsk
sk tb
tbgu
guh
h =3
=33>
3>,,
ekp`rfd`g
ekp`rfd`g ibambrbh
ibambrbh pr`vbd`hsk
pr`vbd`hsk Wrfptbdakbp
Wrfptbdakbpbeb
beb mbdktb
mbdktb 3,2<%
3,2<% ebh prfpfrsk
prfpfrsk mbdktb
mbdktb
e`hibh s`rua r`tkhfd 4=3 ° ir/ed s`m`sbr 25,>% (Susdktmbhj Ikzk, =33>). Gbskd
stuek t`rs`mut a`hiibambrjbh t`robekhyb p`huruhbh okjb ekmbhekhijbh e`hibh
gbskd surv`k ^ktbakh B pbeb tbguh s`dbkh ktu, absbdbg bh`akb pbeb kmu gbakd
 m`rebsbrjbh \urv`k J`s`gbtbh ]uabg Ubhiib (\J]U) Ubguh =332 abskg lujup
tkhiik s`m`sbr 53,2%.

\`lb
\`lbrb
rb hbs
bskf
kfhb
hbdd lbju
lbjupb
pbh
h p`a
p`am`
m`rk
rkbh
bh B\K
B\K `j
`jsd
sdu
uskn
skn ek Kh
Khef
efh`
h`sk
skbb

a`huho
a`huhoujj
ujjbh
bh j`l`he
j`l`he`ru
`ruhib
hibh
h a`huru
a`huruh
h s`dbab
s`dbab tkib
tkib tbguh
tbguh t`rbjg
t`rbjgkr.
kr. Lbjupb
Lbjupbh
h
 

 p`am`rkbh B\K @jsduskn > mudbh turuh ebrk >=,=% tbguh =339 a`hobek 0>,=%
s`ebhijbh lbjupbh p`am`rkbh B\K @jsduskn pbeb mbyk sbapbk > mudbh turuh=7,>%
tbguh =339 a`hobek =5,<% pbeb tbguh =337 (\us`hbs, =339 “ =337).]`hlbhb
 p`ambiuhbh obhijb a`h`hibg.Hbskfhbd (]SOAH) t`dbg a`h`tbpjbh 5 sbsbrbh
 p`ambiuhbh j`s`gbtbh,ybktu? 2) a`hkhijbtjbh Paur Gbrbpbh Gkeup a`hobek 9=
tbguh: =) A`huruhjbh Bhijb j`abtkbh Mbyk A`hobek =5 p`r gbrk 2333 j`dbgkrbh
gkeup: <) A`huruhjbh Bhijb j`abtkbh Kmu a`hobek ==7 p`r 233 rkmu J`dbgkrbh
gkeup: ebh 5) A`huruhjbh r`vbd`hsk ikzk jurbhi a`hobek 20% ebh a`huruhjbh
 pr`vbd`hsk mbdktb p`he`j a`hobek <=%.

  Ebdba ]`hlbhb p`ambiuhbh obhijb A`h`hibg Hbskfhbd (]SOAH) ekmkebhi

j`s`gbtbh =320 “ =32;t`dbg ekt`tbpjbh sbsbrbh pfjfj p`ambhiuhbh \um Mkebhi
J`sbg
J`sbgbt
btbh
bh eb
ebh
h Ik
Ikzk
zk Absy
Absybr
brbj
bjbt
bt,, yb
ybhi
hi m`
m`rt
rtuo
uoub
ubh
h a`hk
a`hkhi
hijb
jbtj
tjbh
bh stbtu
stbtuss ik
ikzk
zk
absybrbjbt, e`hibh tbri`t khekjbtfr pbeb tbguh =32; s`mbibk m`rkjut?

2. Bh`akb pbeb kmu gbakd s`m`sbr =7%

=. Mbyk E`hibh m`rbt mbebh dbgkr r`hebg (MMD]) s`m`sbr 7%
<. Mbyk uskbjurbhi ebrk > mudbh a`hebpbt B\K @jsduskn s`m`sbr 03%
5. Bhbj Mbdktb j`jurbhibh Ikzk (Phe`rw`kigt) s`m`sbr 29%
0. Bhbj Mbdktb Jurus (Ybstkhi) s`m`sbr ;,0%
>. Bhbj Mbeutb (ekmbwbg = tbguh) \tuhthi (S`he`j ebh sbhibt p`he`j) s`m`sbr 
=7%
  Phtuj a`hlbpbk sbsbrbh ]SOA mkebhi j`s`gbtbh =320-=32;,ebdba r`hlbhb
\tbrt`iks J`a`ht`rkbh J`s`gbtbh =320-=32;,eks`mutjbh
=320-=32;,eks`mutjbh mbgwb sbsbrbh j`ikbtbh

 p`amkhbbh ikzk absybrbjbt bebdbg a`hkhijbthyb p`dbybhbh ikzk

absybrbjbt.Khekjbtfr p`hlbpbkbh sbsbrbh t`rs`mut pbeb tbguh =32; bebdbg ?
2. Sr`s`htbs`
Sr`s`htbs` kmu gbakd
gbakd J@J
J@J ybhi a`hebp
a`hebpbtjbh
btjbh abjbhbh
abjbhbh tbambg
tbambgbh
bh s`m`sbr
s`m`sbr ;0%
=. Sr`s`
Sr`s`ht
htbs`
bs` km
kmu
u gb
gbak
akdd yb
ybhi
hi a`he
a`hebp
bpbt
btjb
jbh
h ;3 UUE
UUE s`dba
s`dbabb absb
absbg
g j`
j`gb
gbak
akdb
dbh
h
s`m`sbr ;7%
<. Sr`s`h
Sr`s`htbs`
tbs` mbyk
mbyk uskb jurbhi
jurbhi > mudbh
mudbh ybhi a`hebp
a`hebpbtj
btjbh
bh B\K @jsduskn
@jsduskn s`m`sbr 
s`m`sbr 
03%
5. Sr`s`htbs`
Sr`s`htbs` mbyk mbru dbgkr a`hebpbt
a`hebpbt Khkskbsk
Khkskbsk A`hyusuk
A`hyusuk Ekhk
Ekhk ( KAE) s`m`sbr %
0. Sr`s`h
Sr`s`htbs`
tbs` mbdktb
mbdktb jurus ybhi a`hebp
a`hebpbt
bt abjbhbh
abjbhbh abjbhbh
abjbhbh tbambgbh
tbambgbh s`m`sbr 
s`m`sbr 

;3%
 

>. Sr`s`htbs`
Sr`s`htbs` r`abob
r`abob putrk ybhi
ybhi a`hebpbt
a`hebpbt Ubm`d
Ubm`d Ubambgbh
Ubambgbh Ebrbg
Ebrbg ( UUE)
UUE) s`m`sbr 
s`m`sbr 
<3%
M. Uuoubh
b. Uuoub
uoubh
h Paua
aua
U`rs`d`hiibrbhyb j`ikbtbh surv`kd`hs ikzk ek wkdbybg pusj`sabs A`jbr 
jftb J`hebrk uhtuj a`hi`tbguk absbdbg ikzk ybhi beb ek wkdbyb j`rob pusj`sabs
A`jbr, a`hi`tbguk nbjtfr-nbjtfr ybhi a`hy`mbmjbh tkamudhyb absbdbg ikzk ek
wkdbyb j`robg pusj`sabs sfrfpkb,ebh a`hi`tbguk o`hks prfirba ikzk ybhi t`dbg
ekdbjujbh ebh pr`shtbs` lbjupbh s`rtb gbskd `vbdubsk prfirba ikzk pusj`sabs
A`jbr.
m. Uuou
Uuoubh
bh Jgus
Jgusus
us
Bebpbuh tuoubh Jgusus ebdba prbjt`j j`robg dbpbhibh surv`kdbhs
s urv`kdbhs ikzk ybktu uhtuj 
a`hi`tbguk?
2. S`rs`htbs`
S`rs`htbs` jbsus
jbsus mbdktb
mbdktb ikzk
ikzk muruj
muruj ybhi a`hebpbtjb
a`hebpbtjbh
h p`rbwbtbh.
p`rbwbtbh.
=. S`rs`htbs`
S`rs`htbs` mbdktb
mbdktb ybhi ektkambhi
ektkambhi m`rbt mbebh mbebhyb.
mbebhyb.
<. S`rs`htbs`
S`rs`htbs` mbyk
mbyk uskb jurbhi
jurbhi ebrk > mudbh a`hebpbtj
a`hebpbtjbh
bh B\K @jsdusk
@jsduskn.
n.
5. S`rs`htbs`
S`rs`htbs` ruabg
ruabg tbhiib
tbhiib a`hijfh
a`hijfhsuask
suask ibrba m`ryfekua.
m`ryfekua.
0. S`rs`htbs`
S`rs`htbs` mbdktb
mbdktb >-0;
>-0; mudbh
mudbh a`hebpbtjb
a`hebpbtjbh
h jbpsud
jbpsud vktbakh
vktbakh B.
>. S`rs`htbs`
S`rs`htbs` kmu gbakd
gbakd ybhi
ybhi a`hebpbtj
a`hebpbtjbh
bh tbmd`t
tbmd`t tbambgbh
tbambgbh ebrbg (UUE)
(UUE) akhkab
akhkabdd
;3 tbmd`t s`dbab absb j`gbakdbh.
9. S`rs`htbs`kmu
S`rs`htbs`kmu gbakd
gbakd jurbhi
jurbhi `h`rik
`h`rik jrfhkj
jrfhkj (J@J)
(J@J) ybhi a`hebpbt
a`hebpbtjbh
jbh abjbhbh
abjbhbh
tbambgbh.
7. S`rs`htbs`
S`rs`htbs` mbdktb
mbdktb jurus
jurus ybhi
ybhi a`hebp
a`hebpbtjbh
btjbh abjbhb
abjbhbh
h tbambgbh.
tbambgbh.
;. S`rs`h
S`rs`htbs`
tbs` r`abo
r`abobb putrk
putrk ybhi
ybhi a`hebp
a`hebpbt
bt UUE.
UUE.
23. S`rs`htbs` kmu hknbs a`hebpbtjbh jbpsud ^ktbakh B.
22. S`rs`htbs` mbyk mbrug dbgkr ybhi a`hebpbtjbh KAE.
2=. S`rs`htbs` mbyk e`hibh m`rbt mbebh
mbebh dbgkr r`hebg (m`rbt mbebh 4 =033 irba).
2<. S`rs`htbs` mbdktb a`apuhybk muju JKB/JA\.
25. S`rs`htbs` mbdktb ybhi ektkambhi ybhi hbkj m`rbt mbebhyb.
mbebhyb.
20. S`rs`htbs` mbdktb ektkambhi ybhi tkebj
tkebj hbkj m`rbt mbebh yb (U).
2>.
2>. S`rs`h
S`rs`htbs`
tbs` mbdktb
mbdktb ybhi
ybhi ektkam
ektkambhi
bhi ybhi tkebj
tkebj hbkj
hbkj m`rbt
m`rbt mbebhy
mbebhybb eu
eubb jbdk
jbdk
 m`rturut “ turut(=U).
 

29. S`rs`htbs`
S`rs`htbs` mbdktb ek mbwb ibrks a`rbg (MIA).
(MIA).
27. S`rs`htbs`
S`rs`htbs` kmu gbakd
gbakd bh`akb.
2;. S`rs`htbs`
S`rs`htbs` mbdktb stuhtkhi.
stuhtkhi.
=3. S`rs`htbs`
S`rs`htbs` mbdktb
mbdktb wbstkhi.
wbstkhi.
=2. Nbjtfr “ nbjtfr e`t`rakhbh
e`t`rakhbh absbdbg ikzk ebh kht`rv`hskhyb
kht`rv`hskhyb ek Susj`sabs.
L. ]ubh
]ubhi
i Dkhij
Dkhijuh
uhib
ibh
h
2. S`abht
S`abhtbub
bubh
h jbsus
jbsus mbdktb
mbdktb ikzk muruj
muruj ybhi
ybhi a`heb
a`hebpbt
pbtjbh
jbh p`rbw
p`rbwbtb
btbh.
h.
=. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb ybhi
ybhi ektka
ektkambh
mbhi
i m`rbt
m`rbt mbeb
mbebhyb
hyb..
<. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb uskb jurbh
jurbhi
i ebrk > mudbh
mudbh a`heb
a`hebpbt
pbt B\K
B\K @jsdusk
@jsduskn.
n.
5. S`abht
S`abhtbub
bubh
h ruabg
ruabg tbhiib
tbhiib a`hi
a`hifhs
fhsuas
uaskk ibrba
ibrba m`ryfe
m`ryfekua
kua..
0. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb >-0;
>-0; mudb
mudbh
h a`hebp
a`hebpbt
bt jbpsu
jbpsudd vktbak
vktbakh
h B.
>. S`abht
S`abhtbub
bubh
h kmu mbdktb
mbdktb gbakd
gbakd ybhi a`hebp
a`hebpbtj
btjbh
bh tbmd`t
tbmd`t tbambg
tbambg ebrbg
ebrbg (UUE)
(UUE)
akhkabd ;3 tbmd`t s`dbab absb j`gbakdbh.
9. S`abht
S`abhtbub
bubh
h kmu gbakd
gbakd jurbhi
jurbhi `h`riy
`h`riy jrfhkj
jrfhkj (J@J)
(J@J) ybhi
ybhi a`hebpb
a`hebpbtt abjbhbh
abjbhbh
tbambgbh.
7. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb jurus
jurus ybhi
ybhi a`heb
a`hebpbt
pbt abjbh
abjbhbh
bh tbambg
tbambgbh.
bh.
;. S`abht
S`abhtbub
bubh
h r`abo
r`abobb putr
putrkk y
ybhi
bhi a`hebp
a`hebpbt
bt UUE.
UUE.
23. S`abhtbubh
S`abhtbubh kmu
kmu hknbs a`hebp
a`hebpbt
bt jbpsud vktbakh
vktbakh B.
22. S`abhtbubh
S`abhtbubh mbyk
mbyk mbru
mbru dbgkr
dbgkr ybhi
ybhi a`hebpbt
a`hebpbt KAE.
KAE.
2=. S`abhtbubh
S`abhtbubh mbyk
mbyk e`hibh m`rbt
m`rbt mbebh dbgkr
dbgkr r`hebg (m`rbt mbebh
mbebh 4=033
4=033 irba).
2<. S`abhtbubh
S`abhtbubh mbdktb
mbdktb a`apu
a`apuhybk
hybk muju
muju JKB/JA\
JKB/JA\..
25. S`abhtbubh
S`abhtbubh mbdktb
mbdktb ybhi ektkamb
ektkambhi
hi hbkj m`rbt
m`rbt mbebhhyb.
mbebhhyb.
20. S`abhtbubh
S`abhtbubh mbdktb
mbdktb ybhi
ybhi tkebjb
tkebjb hbkj m`rbt
m`rbt mbebhyb
mbebhyb (U).
2>. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb ybhi ektkamb
ektkambhi
hi ybhi tkebj hbkj m`rbt
m`rbt mbebhy
mbebhybb eub jbdk
 m`rturut “ turut (=U).
29. S`abhtbubh
S`abhtbubh mbdktb ekmbwb
ekmbwb ibrks a`rbg (MIA).
(MIA).
27. S`abht
S`abhtbub
bubh
h kmu gbakd
gbakd bh`akb
bh`akb..
2;. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb stuhtkhi
stuhtkhi..
=3. S`abht
S`abhtbub
bubh
h mbdktb
mbdktb wbstkh
wbstkhi.
i.
 

E. J`i
J`ikbt
kbtbh
  Phtuj a`hlbpbk tuoubh t`rs`mut ek p`rdujbh j`ikbtbh s`mbibk m`rkjut?
2. S`hiba
S`hibamkd
mkdbh
bh ebtb
ebtb t`htbh
t`htbhi
i strujtu
strujturr fribhk
fribhksbsk
sbsk,sbs
,sbsbrbh
brbh ebh prbsbrb
prbsbrbhb,
hb,s`rt
s`rtbb
 ouadbg ebh o`hks j`t`hbibbh ybhi beb ek wkdbyb j`rob
j`rob Susj`sabs A`jbr 
=. S`hibamkd
S`hibamkdbh
bh ebtb a`hi`hbk
a`hi`hbk absbdbg “ absbdbg ikzk ekwkdbybg
ekwkdbybg Susj`sabs
Susj`sabs
A`jbr 
<. \tuek
\tuek jbsus sbdbg sbtu
sbtu absbdbg
absbdbg ikzk ybhi beb
beb ek Susj`sabs
Susj`sabs A`jbr 
A`jbr 
5. Sr`s`h
Sr`s`htbsk
tbsk gbskd prbjt`
prbjt`j
j j`ikbt
j`ikbtbh
bh ybhi
ybhi t`d
t`dbg
bg ekdbjsb
ekdbjsbhbj
hbjbh
bh ek Susj`s
Susj`sabs
abs
A`jbr 
0. S`hybokbh
S`hybokbh gbskd stuek
stuek jbsus ebh dbpfrbh
dbpfrbh prbjt`j
prbjt`j surv`kdbhs
surv`kdbhs ikzk ebh r`hlbhb
r`hlbhb
tkhebj dbhout (]UD).
@. \bsbrbh
  \bsbrbh SJD khk bebdbg t`hbib p`dbjsbhbbh ikzk (USI) ebh t`hbib surv`kdbhs ikzk
ybhi beb ek Susj`sabs s`rtb absybrbjbt ek s`jktbr wkdbybg Susj`sabs A`jbr Jftb
J`hebrk.
 

MBM KK
A@UFE@ S@HIPASPDBH EBUB

B. U@ASBU
U@ASBU EBH
EBH YBJUP
YBJUP S@HIPA
S@HIPASPDBH
SPDBH EBUB
Ebdba Srbjt`j J`rob Dbpbhibh (SJD) \urv`kdbhs Ikzk ekdbjujbh pbeb

tbhiibd 25 Hfv`am`r sbapbk e`hibh=0Hfv`am`r =32;. Bebpuh Dfjbsk Srbjt`j 

J`rob
J` rob Dbpb
Dbpbhi
hibh
bh (SJD
(SJD)) \urv
\urv`k
`kdb
dbhs
hs Ik
Ikzk
zk m`
m`rb
rbeb
eb ek Susj
Susj`sa
`sabs
bs A`jb
A`jbr,
r, Jftb
Jftb
J`hebrk,Srfvkhsk \udbw`sk U`hiibrb.
M. MBGB
MBGBH
H EBH
EBH BDBU
BDBU
2. Mbgbh
Dbpfrbh mudbhbh ebh ebtb s`juhe`r Susj`sabs A`jbr tbguh =320 “ =32;.
=. Bdbt
Bdbtt ybhi
Bdb ybhi ekiuhb
ekiuhbjbh
jbh ebdba
ebdba p`hiua
p`hiuapud
pudbh
bh ebtb
ebtb surv`k
surv`kdbh
dbhss ikzk
ikzk ybktu
ybktu
a`hiiuhbjb
a`hiiuhbjbh
h tbm`d P\I uhtuj
uhtuj a`h`htujbh
a`h`htujbh prfrktbs absbdbg ebrk prfirba ybhi

tkbj t`rlbpbk.
L. S@HIPA
S@HIPASPD SPDBH
BH EBUB J@IKB
J@IKBUBH
UBH
S`hiua
S`hiuapud
pudbh
bh ebtb
ebtb ekpusj
ekpusj`sa
`sabs
bs A`jbr
A`jbr euaudb
euaudbkk e`hibh
e`hibh p`hiua
p`hiuapud
pudbh
bh
ebtb,p`hifdbgbh ebh bhbdksks ebh kht`pr`tbsk ebtb, eks`akhbr dbpfrbh ebh tbgbp
uapbh mbdkj/]UD.
E. LB]B S@HIFDBG
S@HIFDBGBH
BH EBUB
EBUB BHBDK\K\
BHBDK\K\ EBUB
S`hifdbgbh ebh bhbdksks e`sjrkntkn ebtb A`jbr ekdbjujbh m`rebsbrjbh gbskd
r`jbp
r`jbpkt
ktud
udbsk
bsk dbpf
dbpfrbh
rbh j`
j`ik
ikbtb
btbh
h p`
p`am
amkh
khbb
bbh
h Ik
Ikzk
zk Absy
Absybr
brbj
bjbt
bt eb
ebrk
rk pu
pusj
sj`sa
`sabs
bs
A`jbr,J`ikbtbh khk ekdbjujbh fd`g p`hifdbgbh ikzk s`tkbp mudbh.

S`hifdbgbh ebtb ekdbjujbh

S`hifdbgbh ekdbjujbh s`lbrb abhubd
abhubd abupuh
abupuh jfaput`rrk
jfaput`rrksbsk.Gb
sbsk.Gbskd
skd
 p`hifdbgbh m`rupb lbjupbh abskhi “ abskhikhekjbtfr p`amkhbbh Ikzk
absybrbj
absybrbjbt
bt gbskd
gbskd p`hifd
p`hifdbgb
bgbh
h lbjupb
lbjupbh
h ybhi
ybhi ekfdbg
ekfdbg j`auek
j`auekbh
bh ekmbhe
ekmbhekhi
khijbh
jbh
e`hibh tbri`t s`ebhijbh bhbdksks ebtb ekdbjujbh e`hibh = (eub) p`he`jbtbh ybktu
bhbdksks e`sjrkntkn ebh bhbdktkj. Bhbdksks e`sjrkn ekabjsutjbh uhtuj a`am`rkjbh
ibam
ibambr
brbh
bh uaua
uaua t`ht
t`htbh
bhie
iebt
btbb lbju
lbjupb
pbh
h j`
j`ik
ikbt
btbh
bh p`
p`am
amkh
khbb
bbh
h wk
wkdb
dbyb
ybg
g eb
ebh
h
a`h`htujbh
a`h`htujbh j`l`he`ruh
j`l`he`ruhibh
ibh bhtbrb wbjtu.Phtu
wbjtu.Phtuj
j bhbdksks
bhbdksks bhbdktkj
bhbdktkj ekabjsuejb
ekabjsuejbh
h
uhtuj a`am`rkjbh ibambrbh gumuhibh bhtbrb = (eub) btbu d`mkg khekjbtfr ybhi
sbdkh
sbdkhi
i t`rj
t`rjbk
bkt,
t,mb
mbkj
kj bh
bhtb
tbrb
rb kh
khek
ekjb
jbtf
tfrr ikzk
ikzk e`
e`hi
hibh
bh kh
khek
ekjb
jbtf
tfrr pr
prfi
firba
rba t`
t`rj
rjbk
bktt
 

dbkhh
dbkhhyb
yb.U
.Uuo
uoub
ubh
h bh
bhbd
bdksk
kskss bh
bhtb
tbrb
rb dbkh
dbkh uh
uhtu
tuj
j a`h`
a`h`ht
htuj
ujbh
bh up
upbh
bhyb
yb yb
ybhi
hi gb
gbru
russ
ekdbjujbh mkdb t`rbpbt j`s`hobhibh bhtbrb eub khekjbtfr.

@. S@HIFD
S@HIFDBGB
BGBH
H EBH BHBDK
BHBDK\K\
\K\ EBU
EBUB
B
2. A`tfe`

A`tfe`
A`tfe`P\I
P\I a`rupb
a`rupbjbh
jbh sbdbg
sbdbg sbtu lbrb a`h`ht
a`h`htujb
ujbh
h urutbh
urutbh prkfrk
prkfrktbs
tbs
absbdbg e`hibh a`tfe` t`jhkj slfrkhi.Srfs`s uhtuj a`tfe` P\I ekdbjsbhbjbh
e`hibh a`ap`rgbtkjbh uri`hsk ebrk absbdbg,j`s`rkusbh absbdbg ybhi ekgbebpk,
s`rtb j`auijkhbh m`rj`ambhihyb ;7absbdbg t`rs`mut s`abjkh m`sbr.
P\I bebdbg sbdbg sbtu bdbt uhtuj a`hyusuh urutbh prkfrktbs absbdbg ybhi
gbrus eks`d`sbkjbh. Lbrbhyb e`hibh a`h`htujbh tkhijbt uri`hsk, j`s`rkusbh, ebh
 p`rj`ambhibh ksu e`hibh a`h`htujbh sjbdb hkdbk 2 “ 0btbu 2 “ 23. Absbdbg ybhi
a`akdkjk tftbd sjfr t`rtkhiik a`rupbjbh Absbdbg prkfrktbs.
b. Pri`hsk
Pri`hsk btbu
btbu uri`hsk,
uri`hsk, ybktu
ybktu ekdkgbt
ekdkgbt ebrk t`rs`ekb
t`rs`ekbhyb
hyb wbjtu,
wbjtu, a`he`s
a`he`sbj
bj btbu

tkebj absbdbg t`rs`mut eks`d`sbkjbh.

 m. \`rkfus`h`ss btbu tkhijbt j`s`rkusbh ebrk absbdbg, ybjhk e`hibh a`dkgbt
ebapbj
ebapbj absbdbg t`rs`mut
t`rs`mut t`rgbebp
t`rgbebp prfeujtknk
prfeujtknktbs
tbs j`rob,p`hi
j`rob,p`hibrug
brug t`rgbebp
t`rgbebp
j`m`rgbskdbh,a`ambgbybjbh syst`a btbu tkebj.
l. Irfwtg
Irfwtg btbu tkhijbt
tkhijbt p`rj`ambh
p`rj`ambhibh
ibh absbdbg
absbdbg ybjhk
ybjhk bpbjbg
bpbjbg absbdbg t`rs`mut
t`rs`mut
 m`rj`ambhi s`e`akjkbh rupb s`gkhiib
s`gkhiib sudkt uhtuj ekl`ibg.
=. Ibambr
Ibambrbh
bh Paua
Paua pusj`
pusj`sab
sabss
b. Dub
Dubs Ykdb
kdbybg
Susj
Susj`s
`sab
abss A`jb
A`jbrr a`ru
a`rupb
pbjb
jbh
h sb
sbdb
dbg
g sb
sbtu
tu pu
pusj
sj`s
`sab
abss yb
ybhi
hi m`
m`rb
rbeb
eb

ebdbawkdbybg
ebdbawkdbybg Jftb J`hebrk,Sr
J`hebrk,Srfvkhs
fvkhskk \udbw`sk
\udbw`sk U`hiibrb
U`hiibrb ybhi m`rt`apbt ekobdbh
ekobdbh
Dbr`amb, Jfapd`j ]LUK. Dubs wkdbybg j`rob Susj`sabs A`jbr bebdbg 9,< ja =
e`hibh ouadbg wkdbybg j`rob s`mbhybj = j`durbgbh ybhi t`rekrk ebrk J`durbgbh
Jbekb ebh J`durbgbh Sfhebam`b.
 

m. J`p`
J`p`he
heue
ueuj
ujbh
bh
Ubm`d 2. Ekstrkmusk Ouadbg S`heueuj Ek Ykdbybg J`rob
Susj`sabs A`jbr Ubguh =327
Hf. Hbab J`durbgbh Ouadbg S`heueuj  
2. J`durbgbh Jbekb 2<.0=> Okwb
=. J`durbgbh Sfhebam`b 7.092 Okwb
Ouadbg ==.3;9 Okwb
\uam`r? Ebtb \`juhe`r Susj`sabs A`jbr =327

l. Mbtb
Mbtbss Ykdb
kdbybg
ybg
2) \`m`dbg
\`m`dbg Ptbrb ? M`rmbtbsbh
M`rmbtbsbh e`hibh
e`hibh wkdbybg
wkdbybg J`durbgbh
J`durbgbh Ufmuugb
Ufmuugb ebh
  Abhefhib.
=) \`m`dbg
\`m`dbg Ukaur
Ukaur ? M`rmbtbsbh
M`rmbtbsbh e`hibh
e`hibh wkdbybg
wkdbybg J`durbgbh
J`durbgbh M`he` ebh
  Mfhiif`yb.
<) \`m`dbg
\`m`dbg \`dbtbh
\`dbtbh ? M`rmbtbsbh
M`rmbtbsbh e`hibh
e`hibh wkdbybg
wkdbybg J`durbgb
J`durbgbh
h Yub “ Yub.
Yub.

5) \`m`dbg
\`m`dbg Mbrbt ? M`rmbtbsbh
M`rmbtbsbh e`hibh
e`hibh wkdbybg
wkdbybg J`durbgbh
J`durbgbh Suuwbtu.
Suuwbtu.
Ibambr 2. E`hbg Ykdbybg Susj`sabs A`jbr Jftb J`hebrk

e. \brbhb
\brbhb ebh
ebh Srbsb
Srbsbrbhb
rbhb S`dbybhb
S`dbybhbh
h J`s`gbt
J`s`gbtbh
bh
 

\brbhb ebh prbsbrbhb ybhi beb ek Susj`sabs A`jbr eksbokjbh pbeb tbm`d
ekmbwbg khk.
Ubm`d =. Ekstrkmusk \brbhb Ebh Srbsbrbhb S`dbybhbh
S`dbybhbh J`s`gbtbh
Ek Susj`sabs A`jbr Ubguh =327
O`hks SO. Ubgu
Hf. \brbhb \p`sknkjbsk Ouadbg S`hiiuhb h J`bebbh
Ufyftb J`pbdb
2. Afmkd 2 =339 Mbkj  
Khfvb \kdv`r  Susj`sabs
=. Afmkd Bamudbhl` 2 Susj`d =327 Mbkj  
\uzujk “ ND
<. Aftfr   2 S=A =337 Mbkj  
2=0 \E
Srfirba
[babgb
5. Aftfr   = J`sdkhi, =323 Mbkj  
Oupkt`r _
Srfirba Ikzk
M`hebgbrb
[babgb ]utkh,
0. Aftfr   = =320 Mbkj  
\fud 2=0 Srfirba
J`swb
]ubhi Jbrtu,
Jfaput`r  Sfdk Paua,
>. E`dd 2 Mbkj 
SL Beakhkstrbsk,
J`ubhibh
\KJ, Sfdk
Paua, Sfdk
Jfaput`r 
9. B\P\ > JKB, Sfdk =329 Mbkj  
SL
Ikik, Dfj`t,
Bpft`j 
]i. Ikzk,
Jfaput`r  J`ubhibh
7. Bl`r < =320 Mbkj  
SL ebh
Kauhksbsk

Dbptfp/ Jb. Susj,

;. Bl`r = Srfirba =32> Mbkj  
 Hft`mffj 
J`swb
M`hebgbrb
Dbptfp/ BSME,
23. Bl`r = =329 Mbkj  
 Hft`mffj  M`hebgbrb
OJH
22. Ufw`r 2=33 Dkt`r 5 Susj`sabs =329 Mbkj  
\uam`r? Ebtb \`juhe`r Susj`sabs A`jbr =327

`. J`t`hbibbh
 

Ebdba
Ebdba p`ambh
p`ambhiuh
iuhbh
bh j`s`gbt
j`s`gbtbh
bh ekp`rdu
ekp`rdujbh
jbh m`rmbi
m`rmbibk
bk t`hbib
t`hbib j`s`gb
j`s`gbtbh
tbh
ybhi
ybhi a`akdk
a`akdkjk
jk j`abap
j`abapubh
ubh a`dbjsb
a`dbjsbhbj
hbjbh
bh upbyb
upbyb j`s`gbt
j`s`gbtbh
bh e`hibh
e`hibh pbrbek
pbrbekia
ia
gkeup s`gbt, ybhi a`hiutbabjbh upbyb p`hkhijbtbh, p`a`dkgbrbbh, j`s`gbtbh
ebh p`hl`ibgbh p`hybjkt.
\bbt khk t`hbib j`s`gbtbh
j`s`gbtbh ybhi m`rtuibs
m`rtuibs ek Susj`sabs
Susj`sabs A`jbr pbeb Ubguh
=327 eksbokjbh pbeb tbm`d m`rkjut?
Ubm`d <. Ekstrkmusk U`hbib J`s`gbtbh ek Susj`sabs A`jbr Ubguh =327
Hf \tbtus J`t`hbibbh Ouadbg
O`hks U`hbib
. SH\ SUU Gfhfr`r \ujbr`db
2. Efjt`r Paua 2 - = - <
=. Efjt`r Ikik 2 - - - 2
<. Bpft`j`r 2 - - - 2
5. \brobhb Nbrabsk 2 - 2 - =
0. \brobhb J`p`rbwbtbh 5 - - = 7
>. \b
\brobhb Ikzk 2 - - 2 =
9. \brobhb J`sabs > - > < 20
7. \= J`sabs 2 - - - 2
;. \= J`sprf 2 - - - 2
23. J`p`rbwbtbh H`rs = - - < 0
22. E “ K^ J`mkebhbh > - - < ;
2=. E “ KKK J`p`rbwbtbh 5 - - 0 ;
2<. E “ KKK J`mkebhbh < - 2 2< 29
25. E “ KKK Ikzk < - - 2 5
20. E “ KKK Ikik = - 2 = 0
2>. E “ KKK Bhbdks - - 2 - 2
29. E - Nbrabsk = - - 2 <
27. \SSG 2 - - - 2
2;. \AN 2 - - - 2
=3. \S]I 2 - - - 2
=2. \AS - - 2 - 2
OPADBG 52 - 2< <5 77
\uam`r? Ebtb \`juhe`r Susj`sabs A`jbr =327

Bhbdks
Bhbdksks?
ks? Ouadbg
Ouadbg J`t`hb
J`t`hbibb
ibbh
h ek Susj`sa
Susj`sabs
bs A`jbr
A`jbr suebg
suebg a`a`hu
a`a`hugk
gk stbheb
stbhebr 
r 
S`ra`hj`s Hf. 90 Ubguh =325.

n. \br
\brbhb J`s
J`s``gbtb
gbtbh
h
2) Susj`s
Susj`sab
abss ebh
ebh Obrkh
Obrkhibh
ibhhyb
hyb
Sbeb tbguh =327 Susj`sabs A`jbr a`hebpbtjbh nbskdktbs mbhiuhbh mbru = dbhtbk.
Susj`sabs A`jbr t`rekrk ebrk m`m`rbpb rubhibh ekbhtbrbhyb?
 

b) ]ubh
]ubhib
ibh
h J`pb
J`pbdb
db Sus
Susj`
j`sa
sabs
bs
 m) ]ubhi Ubtb Psbgb
l) ]ubhi Ebtb
e) ]ubh
]ubhi
i ]bpbt
bpbt
`) ]ubh
]ubhi
i J`u
J`ubhi
bhibh
n) Dfj`
Dfj`tt S`
S`he
hebn
bntb
tbrb
rbh
h
i) Sfdk JKB
g) ]ubh
]ubhi
i M`ra
M`rabk
bkh
h Bhbj 
Bhbj 
k) ]ubh
]ubhi
i Jfhs
Jfhs`d
`dkh
khi
i J`s`g
J`s`gbt
btbh
bh ]`ab
]`abob
ob
 o) Sfdk Paua
j) Sfdk
Sfdk Dbhsk
bhskbb
d) Sfdk AUM\
a) ]ubhi S`dbybh
S`dbybhbh
bh J`s`gbtbh
J`s`gbtbh S`eudk
S`eudk ]`abob
h) Sfdk Ik
Ikik
f) ]ubh
]ubhib
ibh
h Bpf
Bpftk
tkj 
j 
 p) ]ubhi Sfofj Ikzk
Ibambr =. E`hbg Susj`sabs A`jbr Ubguh =327

=) Ppbyb
Ppbyb J`s`gbt
J`s`gbtbh
bh M`rsuam
M`rsuam`r
`r Absybr
Absybrbjbt
bjbt (PJMA
(PJMA))
Phtuj
Phtuj a`wuou
a`wuouejb
ejbh
h e`rbob
e`rbobtt j`s`gb
j`s`gbtbh
tbh ybhi
ybhi fp
fptka
tkabd
bd mbik
mbik absybrbj
absybrbjbt,
bt,
eks`d`hiibrbjbh upbyb j`s`gbtbh e`hibh p`he`jbtbh? p`a`dkgbrbbh, p`hkhijbtbh
j`s`gbtbh (prfaftkv`), p`hl`ibgbh p`hybjkt (pr`v`htkn), p`hy`amugbh p`hybjkt
 

(jurbt
(jurbtkn)
kn) ebh p`audk
p`audkgbh
gbh j`s`gb
j`s`gbtbh
tbh (r`gbmk
(r`gbmkdktb
dktbtkv
tkv`)
`) ybhi
ybhi ekdbjsb
ekdbjsbhbj
hbjbh
bh s`lbrb
s`lbrb
a`hy`durug, t`rpbeu ebh m`rj`skhbamuhibh.
\`ebhijbh usbgb “ usbgb j`s`gbtbh a`dkputk?
b) Srfirb
Srfirba
a J`s`gb
J`s`gbtbh
tbh Kmu
Kmu ebh
ebh Bhbj
Bhbj (JKB)
(JKB)
 m) J`dubrib M`r`hlbhb (JM)
l) Sr
Srfi
firb
rba
a Kauh
Kauhks
ksbs
bskk
e) Srfirb
Srfirba
a J`s`gb
J`s`gbtbh
tbh Dkhiju
Dkhijuhib
hibh
h
`) Srfi
Srfirb
rba
a Ikzk
Ikzk Absy
Absybrb
brbjb
jbtt
n) Srfafs
Srfafsk/S
k/S`hy
`hyudu
udugbh
gbh J`s`g
J`s`gbtbh
btbh Absyb
Absybrbj
rbjbt
bt (SJA)
(SJA)
i) Srfirba
Srfirba J`ikbtbh
J`ikbtbh S`rkdbju
S`rkdbju Gkeup M`rskg ebh \`gbt
\`gbt (SGM\)
(SGM\)
g) S`dbyb
S`dbybhbh
hbh Jbrtu
Jbrtu/Df
/Dfj`t
j`t Susj`
Susj`sab
sabss A`jbr 
k) S`db
S`dbyb
ybhb
hbh
h J`s`
J`s`gb
gbtb
tbh
h ]uou
]uoujb
jbh
h eb
ebh
h S`
S`hu
huho
hobh
bhi
i (Sfd
(Sfdkj
kjdk
dkhk
hkj,
j, S`
S`db
dbyb
ybhb
hbh
h
Dbmfrbtfrkua)
 o) S`dbybhbh Bpft`j 
j) Srfirba
Srfirba S`hl`ibgb
S`hl`ibgbh
h S`am`rbhtb
S`am`rbhtbsbh
sbh S`hybjkt
S`hybjkt A`hudbr
A`hudbr (S=A)
(S=A)
d) Srf
Srfir
irba
ba S`r
S`rj`
j`sa
sabs
bs
a) Psbgb J`s`gbtbh
J`s`gbtbh \`jfdbg
\`jfdbg (PJ\)
Gbskdd p`hiua
Gbsk p`hiuapud
pudbh
bh ebtb
ebtb a`huho
a`huhoujj
ujjbh
bh mbgwb
mbgwb ouadbg
ouadbg PJMA
PJMA ek Susj`s
Susj`sabs
abs
A`jbr pbeb Ubguh =327 ek sbokjbh pbeb Ubm`d m`rkjut.
Ubm`d 5. Ekstrkmusk PJMA Susj`sabs A`jbr Ubguh =327
Hf. \brbhb Ouadbg
2. Sfs J`s`gbtbh S`sbhtr`h (Sfsj`str`h) <
=. \bjb Mbjtk Gusbeb (\MG) <

<
5.. S
Sffssy
ybbh
he
eu
uMDbbhdkstbkb 2=2
0. Sfs Mkhbbh U`rpbeu (Sfsmkheu) 2
>. UFIB 9
9. PJ\ 23
Uftbd <9
\uam`r? Ebtb \`juhe`r Susj`sabs A`jbr =327

i. S`am
S`amkb
kbyb
ybbh
bh J`s`
J`s`gb
gbtb
tbh
h
S`amkbybbh j`s`gbtbh Susj`sabs A`jbr m`rbsbd ebrk m`m`rbpb suam`r 
ybjhk?

2) Ebhb Srfirba
Srfirba J`s`gbtb
J`s`gbtbh
h ybhi
ybhi m`rsuam`
m`rsuam`rr ebrk
ebrk BSME,
BSME,
 

=) Ebhb Fp`rbskfhbd
Fp`rbskfhbd Susj`sabs
Susj`sabs ebrk
ebrk BSME
BSME Ubguh
Ubguh =327,
=327,
<) Ebhb Fp`rbskf
Fp`rbskfhbd
hbd Susj`sabs
Susj`sabs ebrk Mbebh
Mbebh S`hy`d`
S`hy`d`hiibr
hiibrbb Obakhbh
Obakhbh
J`s`gbtbh (MSO\) Ubguh =327,
5) \`mb
\`mbib
ibkk wuou
wuoue
e tbhi
tbhiiu
iuhi
hi obwb
obwbm
m Susj
Susj`sa
`sabs
bs A`jb
A`jbrr eb
ebdb
dba
a a`am
a`am`r
`rkj
kjbh
bh
 p`dbybhbh j`s`gbtbh jgusushyb j`pbeb absybrbjbt uaua ybhi t`dbg
a`am
a`am`r
`rkj
kjbh
bh jfht
jfhtrk
rkmu
musk
sk p`am
p`amkb
kbyb
ybbh
bh,, a`db
a`dbdu
dukk r`
r`tr
trkm
kmus
uskk p`
p`db
dbyb
ybhb
hbh
h
 pusj`sabs ybhi t`rtubhi ebdba S`rbturbh Eb`rbg (S`reb) Jftb J`hebrk
 Hf. 22 Ubguh =337, t`dbg ekobmbrjbh tbri`t jkh`rob Susj`sabs s`mbibk
sbdbg sbtu suam`r p`hyuambhi SBE.

Irbnkj 2. S`rs`htbs`
S`rs`htbs` S`amkbybbh Susj`sabs A`jbr Ubguh =327
S`rs`htbs` S`amkbybbh J`s`gbtbh
ek Susj`sabs A`jbr Ubguh =327

B\J@\
S@H\KPHBH
OBA\F\U@J >%
0%

PAPA
MSO\ ABHEK]K <0%
20% S`rs`htbs` S`amkbybbh J`s`gbtbh ek
Susj`sabs A`jbr Ubguh =327
PAPA
OBAJ@\AB\
OBAJ@\EB
B\J@\ SH\
MSO\ ABHEK]K
OBA\F\U@J
OBAJ@\AB\
B\J@\ S@H\KPHBH
B\J@\
=7%SH\ OBAJ@\EB 7%
<%

\uam`r? Ebtb \`juhe`r Susj`sabs A`jbr =327

N. BHBDK\
BHBDK\K\
K\ EBH
EBH KHU
KHU@]S
@]S]@U
]@UB\K
B\K

Irbnkj =. S`rs`htbs` Mbdktb [bhi Ektkambhi M`rbt Mbebhhyb (E/\)

 

S`rs`htbs` Mbdktb ybhi Ekambhi M`rbt Mbebhhyb (E/\)

2=3%

;;%   ;;%
233%
;2%

73% 73% 73% 73%

73% 90%

>3%

53%

=3%

3%
=320 =329 =327 =32;

M`rebsbrjbh irbnkj p`rs`htbs` mbdktb ybhi ektkambhi m`rbt mbebhhyb pbeb

Ubgu
Ubguh
h =3
=320
20 m`
m`du
dua
a a`hl
a`hlbp
bpbk
bk tbri
tbri`t
`t j`
j`ik
ikbt
btbh
bh p`
p`am
amkh
khbb
bbh
h ik
ikzk
zk yb
ybjh
jhkk 90
90%.
%.
\`ebhijbh pbeb tbguh =329 “ =32; a`hibdbak j`hbkjbh gkhiib a`hlbpbk tbri`t
j`ikbtbh p`amkhbbh ikzk ybjhk ekbtbs ;3%.
Irbnkj <. Sr`s`htbs` S`am`rkbh
S`am`rkbh B\K @jsjduskn Sbeb Mbyk 3 “ > Mudbh

S`rs`htbs` S`am`rkbh B\K @jsjduskn Mbyk 3-> Mudbh

73%

93% >9%

>3%

03% 03% 03% 03%

03%

53%
<5%

<3%   =9%
=>%
=3%

23%

3%
=320 =329 =327 =32;

M`rebsbrjbh irbnkj p`rs`htbs` p`am`rkbh B\K @jsjduskn pbeb mbyk 3 “ >

 mudbh pbeb Ubguh =320 suebg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk
>9%. \`ebhijbh pbeb Ubguh =329 “ =32; a`hibdbak p`huruhbh gkhiib tkebj 
a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk ekmbwbg 03%.
Irbnkj 5. S`rs`htbs` ]uabg Ubhiib ybhi A`hijfhsuask Ibrba M`ryfekua
 

S`rs`htbs` ]uabg Ubhiib ybhi A`hijfhsuask Ibrba M`ryfekua

23=%
233% 233% 233% 233%
233%

;7%

;>%

;5%

;=%
;3% ;3% ;3% ;3%
;3%

77%

7>%

75%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 5 p`rs`htbs` ruabg tbhiib ybhi a`hijfhsuask ibrba

 m`ryfekua pbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk
ybjhk 233%.
Irbnkj 0. S`rs`htbs` Mbdktb > “ 0; Mudbh A`hebpbt Jbpsud ^ktbakh B

S`rs`htbs` Mbdktb
M bdktb Pskb 0 - 0; Mudbh A`hebpbt Jbpsud
Jbpsud ^ktbakh B
23=%
233% 233% 233%
233% ;;%

;7%

;>%

;5%

;=%
;3% ;3% ;3% ;3%
;3%

77%

7>%

75%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 0 S`rs`htbsk Mbdktb > “ 0; Mudbh A`hebpbt Jbpsud

^ktbakh B pbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk
ybjhk 233%.

Irbnkj >. S`rs`htbs` Kmu Gbakd ybhi A`hebpbt Ubmd`t Ubambg Ebrbg
(UUE) akhkabd ;3 Ubmd`t \`dbab Absb J`gbakdbh
 

Sr`s`htbs` Kmu Gbakd A`hebpbt Ubmd`t Ubambg Ebrbg (UUE)

232%

233% 233% 233% 233%

233%

233%

;;%

;;%

;7% ;7% ;7% ;7%

;7%

;7%

;9%
=320 =329 =327 =32;

M`re
M`rebs
bsbrj
brjbh
bh Irbn
Irbnkj
kj > S`rs`
S`rs`ht
htbs`
bs` Km
Kmu
u Gbak
Gbakdd yb
ybhi
hi A`heb
A`hebpb
pbtt Ubmd
Ubmd`t
`t
Ubambg Ebrbg (UUE) akhkabd ;3 Ubmd`t \`dbab Absb J`gbakdbh pbeb tbguh
=320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk 233%.
Irbnkj 9. S`rs`htbs` Kmu Gbakd Jurbhi @h`rik Jrfhkj (J@J) ybhi
A`hebpbt Abjbhbh Ubambgbh

S`rs`htbs` Kmu Gbakd J@J A`hebpbt Abjbhbh Ubambgbh

2=3%

233% 233% 233%

233% ;0% ;0% ;0% ;0%

73% 9>%

>3%

53%

=3%

3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 9 S`rs`htbs` Kmu Gbakd Jurbhi @h`rik Jrfhkj (J@J)

ybhi
ybhi A`hebp
A`hebpbt
bt Abjbhb
Abjbhbh
h Ubambg
Ubambgbh
bh pbeb
pbeb tbguh
tbguh =320,
=320, =329
=329 ebh =32;
=32; t`dbg
t`dbg
a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk 233%. Hbauh s`apbt a`hibdbak
 p`huruhbh pbeb Ubguh =327 ybjhk 9>% ybhi brtkhyb m`dua a`hlbpbk tbri`t ybhi
t`dbg ekt`tbpjbh ybktu ;0%.

Irbnkj 7. S`rs`htbs` Mbdktb Jurus ybhi A`hebpbt Abjbhbh Ubambgbh

 

S`rs`htbs` Mbdktb Jurus ybhi A`hebpbt Abjbhbh Ubambgbh

2=3%

233% 233% 233% 233% 233% 233% 233% 233%

233%

73%

>3%

53%

=3%

3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 7 S`rs`htbs` Mbdktb Jurus ybhi A`hebpbt Abjbhbh

Ubambgbh pbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk
ybjhk 233%.
Irbnkj ;. S`rs`htbs` ]`abob Sutrk A`hebpbt UUE

S`rs`htbs` ]`abob Sutrk A`hebpbt UUE

233%
;<%
;3% 70%

73%
95%
93%

>3%

03%

53%
<3% <3% <3% <3%
<3%

=3%

23%
3%
3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj ; S`rs`htbs` ]`abob Sutrk A`hebpbt UUEpbeb tbguh

=3
=329
29 “ =3
=32;
2; t`db
t`dbg
g a`hl
a`hlbp
bpbk
bk tbri
tbri`t
`t j`
j`ik
ikbt
btbh
bh p`
p`am
amkh
khbb
bbh
h ik
ikzk
zk yb
ybjh
jhkk <3
<3%.
%.
\`ebhijbh pbeb Ubguh =320 prfirba khk m`dua ekdbjsbhbjbh.
Irbnkj 23. S`rs`htbs` Kmu Hknbs A`hebpbt Jbpsud ^ktbakh B
 

 S`rs`htbs` Kmu Hknbs Ebpbt ^ktbakh B

2=3%

233% 233% 233% 233% 233% 233% 233% 233%

233%

73%

>3%

53%

=3%

3%
2 = < 5

M`rebsbrjbh Irbnkj 23 S`rs`htbs` Kmu Hknbs A`hebpbt Jbpsud ^ktbakh B

 pbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk
233%.
Irbnkj 22. S`rs`htbs` Mbyk Mbru Dbgkr ybhi A`hebpbt KAE

S`rs`htbs` Mbyk Mbru Dbgkr A`hebpbt KAE

2=3%

233% 233% 233% 233%

233%

73%

>3%
03% 03% 03% 03%

53%

=3%

3%
2 = < 5

M`rebsbrjbh Irbnkj 22 S`rs`htbs` Mbyk Mbru Dbgkr A`hebpbt KAE pbeb

tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk 233%.
 

Irbnkj 2=. S`rs`htbs` Mbyk e`hibh M`rbt Mbebh Dbgkr ]`hebg (MMD])
M`rbt Mbebh 4 =033 irba

S`rs`htbs` Mbyk e`hibh M`rbt Mbebh Dbgkr ]`hebg (M`rbt Mbebh 4 =033 irba)
=.33%
=%

=%

=%

2%

2%

2%

2%

2%
3.<=%
3%

3% 3.33% 3% 3% 3% 3.33% 3%
3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 2= S`rs`htbs` Mbyk e`hibh M`rbt Mbebh Dbgkr ]`hebg

(MMD]) M`rbt Mbebh 4 =033 irba pbeb Ubguh =320 “ =32; tkebj a`d`wbtk
lbjupbh gkhiib 7% abjskabd stbhebr p`rs`htbs` mbyk ybhi MMD] tkbp tbguhhyb.
Irbnkj 2<. S`rs`htbs` Mbdktb A`apuhybk Muju JKB/JA\

S`rs`htbs` Mbdktb
M bdktb ybhi A`akdkjk Muju JKB/JA\
233% 233% 233% 233%

233%

;3% 73% 73% 73% 73%

73%

93%

>3%

03%
53%

<3%

=3%

23%

3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 2<S`rs`htbs` Mbdktb A`apuhybk Muju JKB/JA\pbeb

tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk 233%.
 

Irbnkj 25. S`rs`htbs` Mbdktb Ektkambhi ybhi Hbkj M`rbt Mbebhhy (H/E)

S`rs`htbs`
S`rs`htbs` Mbdktb ybhi Ekambhi Hbkj M`rbt Mbebhhyb (H/E)
233% 2 33%
;>%
233%

;3%
97% 9>% 9> % 9> % 9>%
73%

93%

>3%

03%

53%

<3%

=3%

23%

3%
2 = < 5

M`re
M`rebs
bsbrj
brjbh
bh Irbnk
Irbnkj
j 25
25S`
S`rs`
rs`ht
htbs`
bs` Mbdk
Mbdktb
tb ek
ektk
tkam
ambh
bhi
i yb
ybhi
hi hb
hbkj
kj m`
m`rb
rbtt
 mbebhhyb (H/E) pbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t j`ikbtbh

 p`amkhbbh ikzk ybjhk ekbtbs 9>%.

Irbnkj 20. S`rs`htbs` Mbdktb Ektkambhi ybhi Ukebj Hbkj M`rbt Mbebhhyb (U)

S`rs`htbs` Mbdktb Ekambhi ybhi Ukebj Hbkj M`rbt Mbebhhyb (U)

=.33%

=%

=%

=%

2%

2% 2.33%

2%

2%

2% 3.53%

3%
3.39%
3% 3% 3% 3% 3%

3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 20S`rs`htbs` Mbdktb Ektkambhi ybhi Ukebj Hbkj M`rbt

Mbebhhyb (U) pbeb Ubguh =320 “ =32; t`dbg a`d`wbtk tbri`t gkhiib =% pbeb
tbguh =320 ebh a`hibdbak p`hurhbh pbeb tbguh =329 ybjhk 3,39%, dbdu j`ambdk
a`hkhijbt pbeb tbguh =327 ybjhk 3,5% gkhiib ek =32; a`hlbpbk 2%. S`hlbpbkbh
khk t`dbg a`d`wbtk
a`d`wbtk abjskabd
abjskabd stbhebr
stbhebr p`rs`htbs`
p`rs`htbs` Mbdktb ybhi ektkambhi
ektkambhi tkebj hbkj 
 m`rbt mbebhhyb ybktu 3% gbd khk ekjbr`hbjbh ekgbrbpjbh tkebj t`robekhyb
 p`huruhbh m`rbt mbebhpbeb mbdktb tkbp mudbhhyb.
 

Irbnkj 2>. S`rs`htbs` Mbdktb Ektkambhi ybhi Ukebj Hbkj M`rbt Mbebhhyb
Eub Jbdk M`rturut “ Uurut (=U)

S`rs`htbs` Mbdktb
Mbdktb Ekambhi ybhi Ukebj Hbkj M`rbt Mbebhhyb = Jbdk M`rturut - Uur ut
(=U)
;.33%

;%

7%

9%

>%

0%

5%

<%

=%

2%   3.23%   3.<3%
3% 3.37% 3% 3% 3%
3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 2>S`rs`htbs` Mbdktb Ektkambhi ybhi Ukebj Hbkj M`rbt

Mbebhhyb = Jbdk M`rturut “ Uurut (=U) pbeb Ubguh =320 “ =32; t`dbg a`d`wbtk
tbri`t gkhiib ;% pbeb tbguh =320 ebh a`hibdbak p`hurhbh pbeb tbguh =329
gkhiib =32; ybjhk 3,<%. S`hlbpbkbh pbeb tbguh =320 t`dbg a`d`wbtk abjskabd
stbhebr p`rs`htbs` Mbdktb ybhi ektkambhi tkebj hbkj m`rbt mbebhhyb = jbdk m`rturut
 “ turut (=U) ybktu 5% gbd khk ekjbr`hbjbh ekgbrbpjbh tkebj t`robekhyb p`huruhbh
 m`rbt mbebh pbeb mbdktb tkbp mudbhhyb.
Irbnkj 29. S`rs`htbs` Mbdktb ek Mbwbg Ibrks A`rbg (MIA)

S`rs`htbs` Mbdktb ek Mbwbg Ibrks A`rbg (MIA)

3.=%
3.=%

3.=%
3.=%

3.2%

3.2% 3.2% 3.2%

3.2%

3.2%

3.2%

3.3%

3.3% 3% 3% 3% 3.3% 3%
3.3%
=320 =32 9 =327 =32;

M`re
M`rebs
bsbr
brjb
jbh
h Irbn
Irbnkj
kj 29S`
29S`rs
rs`h
`htb
tbs`
s` Mbdk
Mbdktb
tb ek Mbwb
Mbwbg
g Ibrk
Ibrkss A`rb
A`rbg
g
(MIA)pbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t ybjhk 40%.
 

Irbnkj 27. S`rs`htbs` Kmu Gbakd Bh`akb

S`rs`htbs` Kmu Gbakd Bh`akb

233%

;3%

73%

93%

>3%

03%

53%

<3%

=3%

23% 3% 3% 3% 3% 3% 3% 3% 3%
3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj 27S`rs`htbs` Kmu Gbakd Bh`akbpbeb tbguh =320 “ 

=32; t`dbg a`hlbpbk tbri`t ybjhk 4 =7%.
Irbnkj 2;. S`rs`htbs` Jbsus Mbdktb Ikzk Muruj ybhi A`hebpbt S`rbwbtbh

S`rs`htbs` Jbsus Mbdktb Ikzk M uruj ybhi A`hebpbt

A`hebpbt S`rbwbtbh
2=3%

233% 233% 233% 233% 233% 233% 233% 233%

233%

73%

>3%

53%

=3%

3%
2 = < 5

M`re
M`rebs
bsbr
brjb
jbh
h Irbn
Irbnkj
kj 2; S`
S`rs
rs`h
`htb
tbs`
s` Jbsu
Jbsuss Mbdk
Mbdktb
tb Ik
Ikzk
zk Muru
Muruj
j yb
ybhi
hi
A`hebpbt S`rbwbtbhpbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t ybjhk 233%.
 

Irbnkj =3. S`rs`htbs` Mbdktb \tuhtkhi

S`rs`htbs` Mbdktb \tuhhi

3%

3%

3%

3%

3%

3%

3%

3%
3% 3% 3% 3% 3% 3% 3%
3%
=320 =329 =327 =32;

M`rebsbrjbh Irbnkj =3 S`rs`htbs` Mbdktb \tuhtkhipbeb tbguh =320 “ =32;

t`dbg a`hlbpbk tbri`t ybjhk 4 =7%.
]uaus a`higktuhi pr`vbd`hsk stuhtkhi pbeb mbdktb ?
  ouadbgmbdktb
ouadbgmbdktb stuhtk
stuhtkhi
hi
Sr`vbd`hsk mbdktb stuhtkhi 1   x 233%
 ouadbg mbdktb ybhi ekujur
Irbnkj =2. S`rs`htbs` Ybstkhi

S`rs`htbs` Mbdktb
Mbdktb Ybshi
Ybs hi
7%

7%

9%

>%

0%

5% <% <%

<% =%
=%

2% 3% 3% 3% 3%
3%
=320 =329 =327 =32;

S`hlbp
S`hlbpbkbh
bkbh Ubri`t
Ubri`t 4 ;,0
;,0%
%

M`rebsbrjbh Irbnkj =2 S`rs`htbs` Mbdktb Ybstkhipbeb tbguh =320 “ =32;

t`dbg a`hlbpbk tbri`t ybjhk 4;,0%.
]uaus a`higktuhi pr`vbd`hsk wbstkhi pbeb mbdktb ?
  ouadbg
ouadbgmbdk
mbdktb tb wbstkh
wbstkhi
i
Sr`vbd`hsk Mbdktb wbstkhi 1  ouadbg mbdktb ybhi ekujur  x 233%
 

I. UBM@
UBM@D
D P\I
P\I

Hf AB\BDBG P \ I UFUBD
.

2. S`rs`htbs` E/\ tkebj a`hlbpbk tbri`t 7 7 > ==

=. S`rs
S`rs`h
`htb
tbs`
s` kmu
kmu gba
gbakd
kd jur
jurbh
bhi
i `h`ri
`h`riy
y jrfh
jrfhkj
kj 9 9 9 =2
(J@J) ybhi a`hebpbt abjbhbh tbambgbh

<. S`rs`htbs` B\K @jsjduskn 9 9 > =3

5. S`rs
S`rs`h
`htb
tbs`
s` Mbd
Mbdkt
ktbb > “ 0;
0; mud
mudbh
bh a`h
a`heb
ebpb
pbtt jbps
jbpsud
ud 0 7 0 27
vktbakh B

0. S`rs`htbs` mbdktb ek mbwbg ibrks a`rbg (MIA) 0 7 0 27

>. S`rs
S`rs`h
`htb
tbs`
s` Muak
Muakdd ((UU
UUE
E ;3
;3 Ubm
Ubmd`
d`t)
t) tkeb
tkebj
j 5 9 > 29
a`hlbpbk tbri`t)

9. S`rs`htbs` Kmu hknbs a`hebpbt jbpsud ^ktbakh B 9 0 0 29

M`rebs
M`rebsbrj
brjbh
bh Ubm`d
Ubm`d abtrkj
abtrkj P\I ekbtbs
ekbtbs ekj`tb
ekj`tbguk
guk mbgwb
mbgwb ybhi
ybhi a`hobe
a`hobekk
 prkfrktbs absbdbg e`hibh tftbd sjfr t`rtkhiik bebdbg E/\, S`rs`htbs` kmu gbakd
jurbhi @h`rik Jrfhkj (J@J) ybhi a`hebpbt abjbhbh tbambgbha S`rs`htbs`
B\K @Jsjd
@Jsjdusk
usknn S`rs`h
S`rs`htbs`
tbs` mbdktb > “ 0; mudbh
mudbh a`hebp
a`hebpbt
bt jbpsud
jbpsud ^ktbak
^ktbakh
h B,
S`rs`ht
S`rs`htbs`
bs` mbdktb
mbdktb ek mbwbg
mbwbg ibrks
ibrks a`rbg
a`rbg (MIA),
(MIA), S`rs`h
S`rs`htbs`
tbs` Muakd
Muakd (UUE
(UUE ;3
Ubmd`t) tkebj a`hlbpbk tbri`t, S`rs`htbs` kmu hknbs a`hebpbt jbpsud vktbakh B.

G. S@AM
S@AMBGBGB\B\BH
BH
2. S`rs
S`rs`h
`htb
tbs`
s` E/\
E/\

E/\ bebdbg khekjbtfr ybhi a`hiibambrjbh tkhijbt pbrtkskpbsk absybrbjbt

ebdba j`ikbtbh ekpfsybheu. M`rebsbrjbh irbnkj = p`rs`htbsk mbdktb ybhi ektkambhi
 m`rbt mbebhyb ebrk tbguh =320 m`dua a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk
yb
ybkt
ktu
u 90
90%
% s`ebh
s`ebhij
ijbh
bh pb
pbeb
eb tbgu
tbguh
h =3
=329
29-=
-=32
32;
; a`hi
a`hibdb
bdbak
ak j`
j`hb
hbkj
kjbh
bh gk
gkhi
hiib
ib
a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu ekbtbs ;3%.

Bebpuh nbjtfr-nbjtfr ybhi a`hy`mbmjbh s`gkhiib tkebj a`hlbpbkhyb tbri`t

bebdbg r`hebghyb pbrtkskpbsk ebh akhtb kmu mbdktb, ouadbg ebh p`rbh jbe`r ybhi
 m`dua abjskabd, bpbmkdb mbdktb t`dbg a`hebpbt kauhksbsk d`hijbp abjb
 

ju
juho
houh
uhib
ibh
h km
kmu
u mb
mbdk
dktb
tb j` pf
pfsy
sybh
bheu
eu a`hu
a`huru
ruh
h ju
jurbh
rbhih
ihyb
yb p`
p`hm
hmi`
i`tb
tbgu
guhb
hb km
kmu
u
 p`htkhihyb a`ambwb bhbj ebtbhi j` pfsybheu
pfsybheu ebh j`skmujbh ekdubr ruabg
ruabg..

=. S`rs`
S`rs`htb
htbss S`am`r
S`am`rkbh
kbh B\
B\KK @J\DP\
@J\DP\KN
KN
B\K @jsduskn bebdbg p`am`rkbh Bkr susu kmu (B\K) pbeb mbyk ybhi m`ruaur 

bhtbrb 3-> mudbh s`t`dbg j`dbgkrbh

j`dbgkrbh tbhpb a`am`rkjbh abj
abjbhbh
bhbh btbu akhuabh dbkh
s`dbkh
s`dbkh fmbt
fmbt btbu vbjskh
vbjskh kauhks
kauhksbsk,
bsk, s`dbkh ktu B\K ouib a`rupb
a`rupbjbh
jbh sbdbg sbtu
abjbhb
abjbhbh/a
h/akhu
khuabh
abh ybhi
ybhi mksbg
mksbg a`hluj
a`hlujupk
upk s`aub
s`aub uhsur
uhsur j`mutu
j`mutugbh
gbh mbyk,
mbyk, mbkj 
mbkj 
j`mutugbh uhtuj p`rj`ambhibh nkskj abupuh a`htbd bhbj.
A`hurut p`h`dktkbh pbrb bgdk j`s`gbtbh, Mbhybj s`jbdk nuhisk ebrk p`am`rkbh
Bsk `j
`jsdu
sduskn
skn s`dba
s`dbabb > mu
mudbh
dbh eb
ebh
h d`am
d`ambi
bibb j`
j`s`g
s`gbtb
btbh
h Euhk
Euhkbb (YGF
(YGF)) sbhib
sbhibtt
a`hibhourjbh Bsk `jsduskn supbyb skj`lkd a`hebpbtjbh j`mutugbh ikzk, t`rdkheuhi
ebrk m`rmbibk p`hybjkt, ebh a`rbhisbhi p`rtuamugbh nkskj ebh p`rj`ambhibh ebh
s`d-s`d ftbj.

M`rebsbrjbh irbnkj < p`rs`htbs` p`am`rkbh Bsk `jsduskn pbeb mbyk 3-> mudbh
ebrkk tbguh
ebr tbguh =320
=320 suebg
suebg a`hlbp
a`hlbpbk
bk tbri`t
tbri`t j`ikbt
j`ikbtbh
bh p`amkh
p`amkhbbh
bbh ikzk
ikzk ybktu
ybktu >9%.
>9%.
\`ebhijbh pbeb tbguh =329-=32; a`hibdbak p`huruhbh gkhiib tkebj a`hlbpbk
tbri`t j`ikbtbbh p`amkhbbh ikzk ybktu ekmbwb 03%.
Bebpuh nbjtfr-nbjtfr ybhi a`hy`mbmjbh s`gkhiib tkebj a`hlbpbkhyb tbri`t
bebdbg bebhyb p`hybjkt ybhi eke`rktb fd`g kmu, putkhi susu kmu absuj j`ebdba,
Bsk tkebj abu j`dubr ebh bhbj tkebj abu ek susuk.
<. S`rs`htb
S`rs`htbs`
s` ruabg
ruabg tbhiib
tbhiib ybhi a`hijfh
a`hijfhsuas
suaskk ibrba m`ryfe
m`ryfekua
kua
Ibrba
Ibrba m`ryf
m`ryfeku
ekua
a bebdbg
bebdbg ibrba
ibrba ybhi
ybhi t`d
t`dbg
bg ekp`rj
ekp`rjbyb
byb e`hibh
e`hibh yfekua
yfekua

ekmutugjbh tumug uhtuj p`rtuamugbh ebh j`l`rebsbh. Ibrba m`ryfekua ybhi

ekiuhbjbh s`mbibk ibrba jfhsuask gbrus a`a`hugk stbhebr hbskfhbd Khefh`skb
btbu (\HK) bhtbrb
bhtbrb dbk
dbkh
h a`hibh
a`hibheuh
euhi
i yfekua
yfekua s`m`sbr
s`m`sbr <3
<3-73
-73 ppa (E`pj`s
(E`pj`s ]K,
=333).
M`rebsbrjbh irbnkj 5 p`rs`htbs` ruabg tbhiib ybhi a`hijfhsuask ibrba
ybhi m`ryfekua ebrk tbguh =320 a`hibdbak j`hbkjbh j`ikbtbh p`amkhbbh ikzk
ybktu
ybktu 233%
233% s`ebhij
s`ebhijbh
bh pbeb
pbeb tbguh
tbguh =329-=
=329-=32;
32; a`hibd
a`hibdbak
bak j`hbkj
j`hbkjbh
bh gkhiib
gkhiib
a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk ek btbs 233%
5. S`rs`htb
S`rs`htbs`
s` mbdktb
mbdktb >-0;
>-0; mudbh a`hebp
a`hebpbtjb
btjbh
h jbpsud
jbpsud vktbakh
vktbakh B
 

Mudbh n`mrubrk ebh Biustus a`rupbjbh mudbh vktbakh B. pbeb mudbh t`rs`mut
ekdbjujbh p`am`rkbh vktbakh B efsksk tkhiik uhtuj mbyk ebh mbdktb uskb >-0;
 mudbh. Sbeb mbyk uskb >-0; ek m`rkjbh vktbakh B jbpsud mkru (efsks 233.333 KP)
ebh pbeb mbdktb uskb 2=-0; mudbh ekm`rkjbh vktbakh Bjbpsud a`rbg (efsks =33.333

KP) p`h`dktkbh
p`h`dktkbh ekm`rmbibk
ekm`rmbibk a`huhoujbh
a`huhoujbh mbgwb p`am`rkbh
p`am`rkbh supd`a`htb
supd`a`htbsksk jbpsud
jbpsud
^ktbakh B s`mbhybj = jbdk s`tbguh pbeb mbdktb a`rupbjbh sbdbg sbtu kht`rv`hsk
j`s`gbtbh ybhi m`rebyb uhijkt tkhiik mbik p`hl`ibgbh j`jurbhi vktbakh B ebh
j`mutugbh s`rtb p`huruhbh j`obekbh j`sbjktbh ebh j`abtkbh pbeb mbdktb.
^ktbakh B p`htkhi uhtuj j`s`gbtbh abtb ebh a`hl`ibg j`mutbbh, ebh ybhi
d`mkg p`htkhi dbik, ^ktbakh B ebpbt a`hkhijbtjbh ebyb tbgbh tumug. Bhbj ybhi
lujup a`hebpbt vktbakh B bjbh a`hobek d`mkg j`mbd ebh bpbmkdbg t`rj`hbg ekbr`,
lbapbj
lbapbj btbu
btbu p`hybj
p`hybjkt
kt khn`js
khn`jskk dbkh,
dbkh, tkebj
tkebj aueb
aueb a`hobe
a`hobekk pbrbg
pbrbg s`gkhi
s`gkhiib
ib tkebj 
tkebj 
a`ambgbybjbh okwb bhbj

M`rebsbrjbh irbnkj 0 p`rs`htbsk Mbdktb >-0; mudbh a`hebpbt jbpsud vktbakh

B ebrk tbguh =320 -=32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu
233%.
Bebpuh nbjtfr-nbjtfr ybhi a`hy`mbmjbh s`gkhiib tkebj a`hlbpbkhyb tbri`t
bebdbg jurbhihyb pbrtkskpbsk kmu mbdktb ybhi ebtbhi j`pfsybheu ebh jfheksk bhbj 
dbik sbjkt.
0. S`rs
S`rs`h
`htb
tbs`
s` kmu
kmu gbak
gbakdd yb
ybhi
hi a`he
a`hebp
bpbt
bt tb
tbmd
md`t
`t tb
tbam
ambg
bg ebrb
ebrbg
g ( UUE)
UUE)
akhkabd ;3 tbmd`t s`dbab absb j`gbakdbh
\bbt gbakd, j`mutugbh bjbh zbt-zbt p`htkhi ybhi ekmutugjbh fd`g tumug
t`htu a`hibdbak p`hkhijbtbh. S`hkhijbtbh khk m`rgumuhibh e`hibh p`rumbgbh
tumug kmu s`jbdkius uhtuj a`a`hugk j`mutugbh ikzk mbyk ebdba jbheuhibh.
\bdbg sbtu zbt ikzk ybhi a`hibdbak p`hkhijbtbh ebh sbhibt ekmutugjbh fd`g kmu
gbakd bebdbg
bebdbg zbt m`sk. Kmu gbakd eksbrbhjbh
eksbrbhjbh uhtuj
uhtuj a`hlujup
a`hlujupkk j`mutugbh
j`mutugbh zbt
 m`skhyb sbbt gbakd jbr`hb okjb tkebj, abjb ebpbt a`hy`mbmjbh absbdbg pbeb
kmu ebh mbykhyb.
M`rebsbrjbh irbnkj > pr`s`htbs` kmu gbakd ybhi a`hebpbt tbmd`t tbambg
ebrbg (UUE) akhkabd ;3 tbmd`t s`dbab absb j`gbakdbh ebrk tbgu =320-=32;
t`dbg a`hlbpbk tbri`t
tbri`t j`ikbtbh p`amkhbbh ikzk ybktu 233%.
 

>. S`rs
S`rs`h
`htb
tbs`
s` kmu
kmu gbak
gbakdd jurb
jurbhi
hi `h
`h`r
`riy
iy jrfh
jrfhkj
kj (J@J
(J@J)) yb
ybhi
hi a`he
a`hebp
bpbt
bt
abjbhbh tbambgbh
A`hurut E`pj`s ]K (2;;5) p`hiujurbh DKDB pbeb j`dfapfj wbhktb Pskb
su
sumu
murr be
bebd
bdbg
bg sbdbg
sbdbg sb
sbtu
tu lbrb
lbrb uh
uhtu
tuj
j a`he
a`he`t
`t`j
`jsk
sk ek
ekhk
hk yb
ybhi
hi aueb
auebg
g eb
ebh
h eb
ebpb
pbtt

ekdbjsbhb
ekdbjsbhbjbh
jbh fd`g
fd`g absybr
absybrbjb
bjbtt bwba,
bwba, uhtuj
uhtuj a`hi`t
a`hi`tbgu
bgukk j`dfap
j`dfapfj
fj m`rksk
m`rkskjf
jf
j`jurbhibh @h`rik Jrfhks (J@J).
Jurbhi @h`rik Jrfhks (J@J) pbeb kmu gbakd bebdbg j`jurbhibh ikzk pbeb
kmu gbakd ybhi m`rdbhisuhi dbab (m`m`rbpb mudbh btbu tbguh) (E`pJ`s ]K, 2;;;).
Srfirb
Srfirba
a S`am`r
S`am`rkbh
kbh Abjbhb
Abjbhbh
h Ubambg
Ubambgbh
bh (SAU)
(SAU) a`r
a`rupb
upbjbh
jbh bdt
bdt`rh
`rhbtkv
btkv``
s`tkbp stbrt`ik p`rmbkjbh stbtus ikzk absybrbjbt yshi uauhys ekdbjujbh uhtuj 
j`dfapfj pfpudbsk t`rt`htu, aksbdhyb ? j`dfapfj kmu gbakd prfirba SAU khk
a`hiiuhbjbh p`he`jbtbh m`rmbsksk pbhibh.
SAU
SAU s`
s`mb
mbib
ibkk sbrbh
sbrbhbh
bh p`
p`au
audk
dkgb
gbh
h j`
j`be
bebb
bbh
h ik
ikzk
zk,, eb
ebdb
dba
a br
brtk
tk ju
jurb
rbtk
tknn eb
ebh
h

r`gbmkdktb
r`gbmkdktbss a`rupb
a`rupbjbh
jbh sbdbg
sbdbg sbtu m`htuj
m`htuj j`ikbt
j`ikbtbh
bh p`am`r
p`am`rkbh
kbh zbt ikzk
ikzk m`rupb
m`rupb
abjb
ab jbhb
hbhh ebebrk
rk j`
j`du
dubr
brib
ib jg
jgus
usus
ushy
hybb uh
uhtu
tuj
j a`hk
a`hkhihijb
jbtj
tjbh
bh j`j`be
bebbh
bbh ik
ikzk
zk km
kmu
u
gbakd.M`rebsbrjbh irbnkj 9 p`rs`htbs` kmu gbakd jurbhi ebrk `h`riy jrfhkj (J@J)
ybhi
ybhi a`hebp
a`hebpbtj
btjbh
bh abjbhb
abjbhbh
h tbambg
tbambgbh
bh ebrk
ebrk tbguh
tbguh =320,
=320, =329
=329 ebh =32;
=32; t`d
t`dbg
bg
a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybjhk 233%. Hbauh s`apbt a`hibdbak
 p`huruhbh pbeb Ubguh =327 ybjhk 9>% ybhi brtkhyb m`dua a`hlbpbk tbri`t ybhi
t`dbg ekt`tbpjbh ybktu ;0%.
Bebpuh nbjtfr-nbjtfr ybhi a`hy`mbmjbh s`gkhiib tkebja`hlbpbkhyb tbri`t
bebdbg tkebj lujup t`rs`ekbhyb
t`rs`ekbhyb p`tuibs
p`tuibs j`s`gbtbh,
j`s`gbtbh, tkebj t`rdbjsbhbbhyb
t`rdbjsbhbbhyb prfirba
prfirba

ebh tkebj t`rs`ekbhyb SAU mbik kmu gbakd J@J

9. S`rs`htb
S`rs`htbs`
s` Mbdktb
Mbdktb Jurus
Jurus [bhi A`heb
A`hebpbt
pbt Abjbhb
Abjbhbh
h Ubambgbh
Ubambgbh
S`am`rkbh Abjbhbh Ubambgbh (SAU) bebdbg j`ikbtbh p`am`rkbh abjbhbh
j`pbeb mbdktb ebdba m`htuj juebpbh ybhi babh ebh m`rautu m`resbrjbh j`ikbtbh
 p`heujuhi dbkhhyb e`ibh a`ap`rgbtkjbh bsp`j autu ebh j`babhbh pbhibh.
\`rtb a`hibheuhi hkdbk ikzk ybhi s`subk e`hibh sbsbrbh.
S`am`r
S`am`rkbh
kbh Abjbhb
Abjbhbh
h Ubambg
Ubambgbh
bh (SAU)
(SAU) beb eub ablba
ablba ybktu
ybktu p`am`r
p`am`rkbh
kbh
abjbhbh tbambgbh (SAU) p`audkgbh ebh p`am`rkbh abjbhbh tbambgbh (SAU)
 p`hyudugbh. A`akdkjk tuoubh ybhi sbab ybktu uhtuj a`a`hugk j`mutugbh
j`mutugbh zbt ikzk
yzhi ekmutugjbh fd`g mbdktb.
 

SAU p`audk
p`audkgbh
gbh ekabjs
ekabjsuej
uejbh
bh uh
uhtuj
tuj a`a`hu
a`a`hugk
gk j`mutu
j`mutugbh
gbh ikzk
ikzk mbdktb
mbdktb
s`jbdki
s`jbdkius
us s`mbib
s`mbibkk p`am`d
p`am`dbob
bobrbh
rbh mbik
mbik kmu ebrk
ebrk mbdktb
mbdktb sbsbrbh
sbsbrbh.. SAU p`audk
p`audkgbh
gbh
ekm`rkjbh ebdba m`htuj abjbhbh btbu mbgbh abjbhbh dfjbd.
M`rebs
M`rebsbrj
brjbh
bh irbnkj
irbnkj 7 p`rs`h
p`rs`htbs`
tbs` mbdktb
mbdktb jurus
jurus ybhi
ybhi a`hebp
a`hebpbt
bt abjbhb
abjbhbh
h

tbambgbh suebg a`hlbpbk tbri`t. Sbeb tbguh =320 “ =32; t`dbg a`hlbpbk tbri`t
j`ikbtbh p`amkhbbh ikzk ybjhk 233%.
7. S`rs`htb
S`rs`htbs`
s` Kmu
Kmu Hknbs
Hknbs A`hebp
A`hebpbt
bt Jbpsud
Jbpsud ^ktba
^ktbakh
kh B
M`rebsbrjbh irbnkj 23 p`rs`htbs` kmu hknbs a`hebpbt jbpsud vktbakh B ebrk
tbguh =320 t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu 233%
Bebpuh
Bebpuh nbjtfr
nbjtfr “ nbjtfr
nbjtfr ybhi a`hy`mbmjbh
a`hy`mbmjbh s`gkhiib
s`gkhiib tkebj a`hlbpbkhyb
a`hlbpbkhyb
tbri`t bebdbg tkebj lujup
lujup t`rs`ekbhyb
t`rs`ekbhyb jbpsud vktbakh B ebh tkebj t`rdbjsbhbhhyb
t`rdbjsbhbhhyb
 prfirba.
;. Mbyk E`hibh
E`hibh M`rbt
M`rbt Mbebh
Mbebh Mbyk
Mbyk ]`hebg
]`hebg (m`rbt
(m`rbt mbebh
mbebh 4 =033
=033 irba)
irba)

Mbyk m`rbt mbebh dbgkr r`hebg (MMD]) bebdbg mbyk e`hibh m`rbt dbgkr 4 =033
irba tbhpb a`abhebhi i`stbs`. M`rbt mbyk dbgkr bebdbg m`rbt mbyk ybhi ektkambhi
ebdba 2 (sbtu) oba s`t`dbg dbgkr.
M`rebsbrjbh irbnkj 2= p`rs`htbsk mbyk e`hibh m`rbt mbebh dbgkr r`hebg (m`rbt
 mbebh 4 =033 irba) ebrk tbguh =320-=32; tkebj a`d`wbtk lbjupbh gkhiib 7%
abjskabd pr`s`htbs` mbyk MMD] tkbp tbguhhyb.
S`hy`mbm t`rmbhybj t`robekhyb MMD] bebdbg j`dbgkrbh pr`abtur. Nbjtfr kmu
ybhi dbkh bebdbg uaur, pbrktbs, ebh dbkh-dbkh. Nbjtfr pdbs`htb s`p`rtk p`hybjkt
nbsjud`r j`gbakdbh j`ambr ibheb, s`rtb nbjtfr obhkh ouib a`rupbjbh p`hy`mbm

t`robekhyb MMD]
23. S`rs`htbs`
S`rs`htbs` Mbdktb A`apuhybk
A`apuhybk Muju JKB/JA\
JKB/JA\
J/\ bebdbg kheklbtfr ybhi a`hiibambrjbh obhijbubh btbu dkputbh prfirba.
Kheklbtfr khk ek gktuhi e`hibh lbrb a`ambekhijbh ouadbg mbdktb ybhi ebpbt ek
 pfsybheu ebh a`akdkjk JA\ e`hibh ouadbg mbdktb ybhi beb ekwkdbybg pfsybheu
t`rs`mut ekjbdkjbh 233%.
M`rebsbrjbh irbnkj 2< p`rs`htbs` mbdktb ybhi a`apuhybk Muju JKB/JA\
 pbeb tbguh =320-=32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu 233%.
22. S`rs`htbs`
S`rs`htbs` Mbdktb [bhi Ektkambhi Hbkj M`rbt
M`rbt Mbebhhyb (H/E)
(H/E)
 

 H/E bebdbg a`am`rkjbh ibambrbh tkhijbt j`m`rgbskdbh e`hibh prfirba

ebdba
ebdba j`ikbt
j`ikbtbh
bh PSIJ
PSIJ ekpfsy
ekpfsybhe
bheu.
u. Khekjb
Khekjbtfr
tfr khk d`mkg
d`mkg sp`sknk
sp`sknkj
j eksmbh
eksmbhekh
ekhi
i
e`hibh khekjbtfr dbkhhyb s`gkhiib ebpbt ekiuhbjbh s`mbibk ibambrbh ebsbr ikzk
 mbdktb.

M`re
M`rebs
bsbrj
brjbh
bh ir
irbn
bnkj
kj 25 p`
p`rs`
rs`ht
htbs`
bs` mb
mbdk
dktb
tb yb
ybhi
hi ek
ektk
tkam
ambh
bhi
i hb
hbkj
kj m`
m`rbt
rbt
 mbebhhyb ebrk tbguh =320-=32; t`dbg a`hlbpbk j`ikbtbhh p`amkhbbh ikzk ybktu
ekbtbs 9>% t`dbg a`hlbpbk tbri`t. Bebpuh nbjtfr “ nbjtfr ybhi a`hy`mbmjbh
s`gkhiib tkebj t`rlbpbkhyb tbri`t bebdbg
2=. S`rs`htbs`
S`rs`htbs` Mbdktb Ektkambhi [bhi Ukebj Hbkj M`rbt
M`rbt Mbebhhyb (U) ebrk
tbguh
M`rebsbrjbh irbnkj 20 p`rs`htbs` mbdktb ybhi ektkambhi ybhi tkebj hbkj 
 m`rbt mbebhhyb (U) ebrk tbguh =320-=32; t`dbg a`d`wbtk tbri`t gkhiib = % pbeb
tbguh =320 ebh a`hibdbak p`huruhbh pbeb tbgu =329 ybktu 3,39 % , dbdu j`ambdk

a`hkhijbt pbeb tbguh =327 ybktu 3,5%, gkhiib ek =32; a`hlbpbk 2 % p`hlbpbkbh
khk t`dbg a`d`wbtk abjskabd stbhebr p`rs`htbs`
p`rs`htbs` mbdktb ybhi ektkambhi tkebj hbkj 
 m`rbt mbebhyb ybktu 3% gbd khk ekjbr`hbjbh ekgbrbpjbh tkebj t`robekhyb p`huruhbh
 m`rbt mbebh pbeb mbdktb tkbp mudbhhyb.
2<. S`rs`htb
S`rs`htbs`
s` Mbdktb
Mbdktb [bhi Ukebj Hbkj M`rbt Mbebhhyb
Mbebhhyb M`rturut-t
M`rturut-turut
urut
(=U)
M`rebsbrjbh
M`rebsbrjbh irbnkj
irbnkj 2> p`rs`htbs`
p`rs`htbs` mbdktb ybhi ektkambh
ektkambhi
i tkebj hbkj m`rbt
 mbebhhyb = jbdk m`rturut-turut (=U) ebrk tbguh =320-=32; t`dbg a`d`wbtk tbri`t
;% pbeb tbguh =320 ebh a`hibdbak p`huruhbh pbeb tbguh =329 gkhiib =32;

ybktu
ybktu 3,<%. S`hlbp
S`hlbpbkbh
bkbh pbeb tbguh
tbguh =320
=320 t`dbg a`d`wbtk
a`d`wbtk abjskabd
abjskabd stbhebr 
stbhebr 
 pr`s`htbs` mbdktb ybhi ektkambhi tkebj hbkj m`rbt mbebhyb = jbdk m`rturut-turut
( =U) ybktu 5% gbd khk ekjbr`hbjbh ekgbrbpjbh tkebj t`robekyb p`huruhbh m`rbt
 mbebh pbeb mbdktb tkbp mudbhyb.
25. S`rs`htbs`
S`rs`htbs` Mbdktb Ekmbwbg Ibrks
Ibrks A`rbg ((MIA)
MIA)
M`rebsbrjbh
M`rebsbrjbh irbnkj 29 p`rs`htbs`
p`rs`htbs` Mbdktb Ekmbwbg
Ekmbwbg Ibrks A`rbg (MIA) ebrk
tbguh =320-=32; t`dbg a`hlbpbk tbri`t ybktu 40% . Bebpuh nbjtfr-nbjtfr ybhi
a`hy`mbmjbh s`gkhiib tkebj a`hlbpbk tbri`t bebdbg p`j`robbh kmu mbdktb, tkhijbt
 p`hebpbtbh j`dubrib ebh tkhijbt p`hi`tbgubh ikzk.

20. S`rs`htbsk
S`rs`htbsk mbyk ybhi mbru dbgkr a`hbpbtjbh
a`hbpbtjbh KAE
 

M`rebsbrjbh irbnkj 22 p`rs`htbs` mbdktb mbyk ybhi mbru dbgkr a`hebpbtjbh

KAE ebrk tbguh =320-=32; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu
233%.
M`m`rbp
M`m`rbpbb gbd t`rjbkt
t`rjbkt e`hibh
e`hibh abskg
abskg r`hebg
r`hebghyb
hyb KAE ebh B\K `jsjdu
`jsjduskn 
skn 

bhtbrb dbkh a`hybhijut jfhs`dfr B\K ybhi m`dua a`rbtb ek s`durug Susj`sabs.
S`dbtkgbh jfhs`dfr B\K suebg ekdbjujbh sbapbk e`hibh tkhijbt jbmupbt`h, tbpk
 p`dbtkgbh jfhs`dfr j` s`durug Susj`sabs tkebj beb khnfrabsk m`rbpb p`rs`h
Susj`s
Susj`sabs
abs ybhi
ybhi suebg
suebg a`apuh
a`apuhybk
ybk jfhs`df
jfhs`dfrr B\K.
B\K. Okjb
Okjb Susj`sa
Susj`sabs
bs suebg
suebg beb
jfhs`dfr B\K tkebj ekj`tbguk m`rbpb p`rs`h p`tuibs ybhi m`rgbskd a`am`rkjbh
jfhs`dkhi
jfhs`dkhi j`pbeb Kmu uhtuj a`ybjkhjbh
a`ybjkhjbh bibr a`dbjujbh
a`dbjujbh KAE ebh a`hyusuk
a`hyusuk
`jsjduskn.
2>. Sr`s`htbs`
Sr`s`htbs` kmu gbakd bh`akb
bh`akb
M`rebsbrjbh irbnkj 27 p`rs`htbs` kmu gbakd bh`akb pbeb tbguh =320-=32;

t`dbg a`hlbp
t`dbg a`hlbpbk
bk tbri`t
tbri`t ybktu
ybktu 4 =7%.
=7%. Bebpuh
Bebpuh nbjtfr
nbjtfr-nbj
-nbjtfr
tfr ybhi
ybhi a`hy`m
a`hy`mbmjbmjbh
bh
s`gkhi
s`gkhiib
ib tkebj
tkebj a`hlbp
a`hlbpbkh
bkhyb
yb tbri`t
tbri`t bebdbg
bebdbg,, jurbhi
jurbhi bsupb
bsupb zbt m`sk,j`
m`sk,j`gkd
gkdbhi
bhibh
bh
 mbhybj ebrbg,a`hkhijbyhtb j`mutugbh ebrbg ebdba tumug,tumug tbj abapu
a`hy`rbp zbt m`zk e`hibh mbkj.
29 . Sr`s`htbs` jbsus mbdktb ybhi ikzk muruj ybhi a`hebpbt p`rbwbtbh

M`rebsbrjbh irbnkj 2;t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu

233%.

27. Sr`s`htbs`
Sr`s`htbs` r`abob putrk
putrk a`hebpbt ( UUE)

M`rebsbrjbh irbnkj ; t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu

<3%

2;. Sr`s`htbsk
Sr`s`htbsk mbdktb stuhtkhi
M`rebsbrjbh irbnkj =2 t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu
4 ;,0%. Bebpuh nbjtf
nbjtfr-nbjtf
r-nbjtfrr ybhi a`hy`mbmj
a`hy`mbmjbh
bh s`gkhiib tkebj a`hlbpbkhy
a`hlbpbkhybb
tbri`t
tbri`t bebdbg
bebdbg,r`
,r`heb
hebgh
ghyb
yb m`rbt
m`rbt mbebh
mbebh mbyk
mbyk j`tkjb
j`tkjb dbgkr,
dbgkr,jur
jurbhi
bhihyb
hyb j`m`rsk
j`m`rskgbh
gbh
dkhijuhib
dkhijuhibh
h ybhi a`hy`mbmjb
a`hy`mbmjbh
h bhbj t`rjfhtbakhb
t`rjfhtbakhbsk
sk mbjt`rk,obh
mbjt`rk,obhkh
kh j`jurbhibh
j`jurbhibh
bsupbh abjbhbh m`rhutrksk ekabsb j`gbakdbh,a`d`wbtk kauhksbsk mksb a`hibdbak
khn`js
khn`jskk m`rudb
m`rudbhi
hi pbeb
pbeb bhbj,t
bhbj,tkeb
kebj
j a`hebp
a`hebpbtj
btjbh
bh B\K @jsdu
@jsduskn
skn a`hy`m
a`hy`mbmj
bmjbh
bh
abdhutrksk pbeb bhbj.
 

A`ruouj
A`ruouj pbeb
pbeb pfdb
pfdb pkjkr
pkjkr PHKL@N
PHKL@N/Db
/Dbhl`
hl`t,
t, absbdb
absbdbg
g stuhtk
stuhtkhi
hi t`rutb
t`rutbab
ab
eks`mbmjbh
eks`mbmjbh jbr`hb beb p`hibrug
p`hibrug ebrk pfdb bsug, lbjupbh ebh jubdktbs
jubdktbs p`dbybhbh
p`dbybhbh
j`s`gbtbh, dkhijuhibh, ebh j`tbgbhbh pbhibh, abjb m`rkjut khk a`hlfmb uhtuj 
a`ambgbs ebrk sksk pfdb bsug ebh j`tbgbhbh pbhibh tkhijbt j`dubrib.

Ebrk j`eub jfheksk khk ekjbktjbh e`hibh strbt`ik kapd`a`htbsk prfirba

ybhi gbrus ekdbjsbhbjbh. Sfdb bsug (lbrkhi), t`rabsuj ek ebdbahyb bebdbg Khkskbsk
A`hyusuk Ekhk (KAE), a`hyusuk `jsjduskn sbapbk e`hibh > mudbh, ebh p`am`rkbh
B\K ekdbhoutjbh e`hibh abjbhbh p`hebapkhi B\K (ASB\K) sbapbk e`hibh =
tbguh a`rupbjbh prfs`s uhtuj a`ambhtu tuamug j`ambhi mbyk ebh bhbj.
b hbj.
J`s`hobhibh dbkh bebdbg abskg d`abghyb p`abhtbubh p`dbhiibrbh ebh
 p`h`ibjbh gujua t`rgbebp p`hiiuhbbh susu nfraudb ebh m`dua s`aub t`apbt
j`rob
j`rob a`hy`e
a`hy`ekbj
kbjbh
bh t`apbt
t`apbt a`hyus
a`hyusuk
uk s`subk
s`subk ybhi
ybhi ekgbru
ekgbrusjb
sjbh.
h. \`suebg
\`suebg mbyk
mbyk
 m`ruskb > mudbh, wbdbupuh j`t`htubhhyb abskg gbrus a`hyusuk sbapbk uskb =

tbguh, mbyk
tbguh, mbyk a`a`rdu
a`a`rdujbh
jbh abjbhb
abjbhbh
h p`heba
p`hebapkh
pkhi
i bibr
bibr p`a`hu
p`a`hugbh
gbh ikzk
ikzk uhtuj 
uhtuj 
tuamug ebpbt t`rp`hugk.
J`tbgb
J`tbgbhbh
hbh pbhibh
pbhibh (nffe
(nffe s`lurkty
s`lurkty)) tkhij
tkhijbt
bt ruabg
ruabg tbhiib
tbhiib bebdbg
bebdbg bsp`j 
bsp`j 
 p`htkhi ebdba p`hl`ibgbh stuhtkhi. Ksu j`tbgbhbh pbhibh t`rabsuj
t`r absuj j`t`rs`ekbbh
 pbhibh sbapbk d`v`d ruabg tbhiib, jubdktbs abjbhbh ybhi ekjfhsuask (khtbj`),
s`rtb stbmkdktbs ebrk j`t`rs`ekbbh pbhibh ktu s`hekrk ybhi t`rjbkt e`hibh bjs`s
 p`heueuj uhtuj a`am`dk.
a`am`dk.
Absbdbg
Absbdbg j`tbgb
j`tbgbhbh
hbh pbhibh
pbhibh tkhijb
tkhijbtt ruabg
ruabg tbhiib
tbhiib abskg
abskg t`t
t`tbp
bp a`hobe
a`hobekk
absbdbg idfmbd, ebh ouib ek Khefh`skb, ebh khk sbhibt t`rjbkt e`hibh j`obekbh

jurbhi ikzk,
jurbhi ikzk, e`hibh
e`hibh khekjb
khekjbtfr
tfr pr`vbd
pr`vbd`hs
`hskk jurus
jurus pbeb
pbeb s`aub
s`aub j`dfap
j`dfapfj
fj uaur.
uaur.
Ebdba
Ebdba obhi
obhijbjb pb
pbho
hobh
bhi
i absbd
absbdbg
bg kh
khkk bj
bjbhbh a`ho
a`hobe
bekk p`
p`hy
hy`m
`mbm
bm a`hk
a`hkhi
hijb
jbth
thyb
yb
 pr`vbd`hsk stuhtkhi, beb prfs`s ibibd tuamug ybhi j`obekbhhyb ekbwbdk pbeb
j`
j`gb
gbak
akdbh
dbh,, s`
s`mb
mbib
ibkk eb
ebap
apbj
bj ju
jurb
rbhi
hihy
hybb bs
bsup
upbh
bh ik
ikzk
zk s`m`d
s`m`dua
ua eb
ebh
h s`dba
s`dbabb
j`gbakdbh.
=3. Sr`s`htbsk
Sr`s`htbsk mbdktb
mbdktb wbstkhi
M`rebsbrjbh irbnkj =2 t`dbg a`hlbpbk tbri`t j`ikbtbh p`amkhbbh ikzk ybktu 4
=7%. Bebpuh nbjtfr “ nbjtfr ybhi a`hy`mbmjbh s`gkhiib tkebj a`hlbpbkhyb
tbri`t
tbri`t bebdbg
bebdbg jurbhi
jurbhi t`robhi
t`robhijbu
jbu btbu sudkth
sudkthyb
yb bjs`s
bjs`s j` p`dbyb
p`dbybhbh
hbh j`s`gb
j`s`gbtbh
tbh

t`re`jb
t`re`jbt,
t, s`gkhi
s`gkhiib
ib a`amub
a`amubtt mbhybj
mbhybj frbhi
frbhi tub `hiibh
`hiibh a`a`rk
a`a`rkjsb
jsbjbh
jbh jfheks
jfhekskk
 

j`s`gbt
j`s`gbtbh
bh bhbjhy
bhbjhyb,
b, p`am`r
p`am`rkbh
kbh bsupbh
bsupbh abjbhb
abjbhb gbrkbh
gbrkbh ybhi
ybhi tkebj
tkebj a`a`hu
a`a`hugk
gk
j`mutugbh ikzk bhbj. Aksbdhyb p`am`rkbh Bsk @jsduskn, AS B\K, abupu abjbhbh
 pbebt tbpu e`hibh ouadbg ebh jubdktbs ybhi jurbhi a`abebk, p`hi`tbgubh ybhi
jurbhi a`hi`hbk hutrksk ebh j`s`gbtbh.

S`
S`hk
hkdb
dbkb
kbh
h ststbt
btus
us ikzk
ikzk ybhi
ybhi ebpb
ebpbtt ek
ekdb
dbju
jujb
jbh
h sb
sbdb
dbg
g sbsbtu
tuhy
hybb e`
e`hi
hibh
bh
a`hiiu
a`hiiuhbj
hbjbh
bh m`rbt
m`rbt mbebh
mbebh a`huru
a`hurutt pbhobh
pbhobhii mbebh
mbebh (MM/SM
(MM/SM)) btbu m`rbt
m`rbt mbebh
mbebh
a`hu
a`huru
rutt tkhi
tkhiik
ik mb
mbeb
ebh
h (MM/
(MM/UM
UM)) yb
ybhi
hia`
a`hi
hiib
ibam
ambr
brjb
jbh
h p`
p`rf
rfd`
d`gb
gbh
h ik
ikzk
zk ju
juru
russ
(E`pj`s ]K, =32<). Ikzk jurbhi pbeb bhbj ebpbt a`amubt bhbj a`hobek jurus
ebh p`rtua
p`rtuamug
mugbh
bh a`hobe
a`hobekk t`rgba
t`rgbambt
mbt.. S`hy`m
S`hy`mbm
bm jurbhi
jurbhi ikzk
ikzk s`lbrb
s`lbrb dbhisu
dbhisuhi
hi
bebdbg jfhsuask abjbhbh tkebj s`kambhi ebh p`hybjkt khn`jsk (Abhuddbhi, Afhb
\ydvkb O. ejj. =32=). S`hy`mbm tkebj dbhisuhi absbdbg ikzk jurbhi, ekp`hibrugk
fd`g pfdb bsug, j`t`rs`ekbbh pbhibh, nbjtfr sfskbd `jfhfak, muebyb ebh pfdktkj 
(Austbpb, [ushb. ejj. =32<).

B. ]`hlb
]`hlbhb
hb Uk
Ukhe
hebj
bj Dbho
Dbhout
ut
Phtuj a`hibtbsk stuhtkhi pbeb mbdktb ebpbt ekdbjujbh kht`rv`hsk ikzk sp`sknkj 
ekbhtbrbhyb bebdbg s`mbibk m`rkjut ?

Ubm`d <. Kht`rv`hsk Ikzk \p`sknkj S`rl`pbtbh S`huruhbh \tuhtkhi

Kht`rv`hsk
J`dfapfj  Kht`rv`hsk Kht`rv`hsk
Srkfrktbs s`subk
\bsbrbh Srkfrktbs S`heujuhi
jfheksk t`rt`htu
 S`am`rkbh  \upd`a`htbsk  S`rdkheuhibh
abjbhbh jbdskua ebrk abdbrkb
tbambgbh mbik  S`a`rkjsbbh  S`hl`ibgbh
kmu gbakd ebrk j`gbakdbh GK^
j`dfapfj
jgusus ebh
Kmu gbakd
j`jurbhibh
`h`riy jrfhks
(J@J)
 \upd`a`htbsk
tbmd`t tbambg
ebrbg
Kmu  Srfafsk ebh  \upd`a`htbsk  S`hl`ibgbh
A`hyusuk jfhs`dkhi jbpsud j`lblkhibh
ebh bhbj a`hyusuk ^ktbakh B
uskb 3-=<  Srfafsk ebh  \upd`a`htbsk
 mudbh jfhs`dkhi tbmurkb
 p`am`rkbh  Kauhksbsk
 

Kht`rv`hsk
J`dfapfj  Kht`rv`hsk Kht`rv`hsk
Srkfrktbs s`subk
\bsbrbh Srkfrktbs S`heujuhi
jfheksk t`rt`htu
abjbhbh mbyk d`hijbp
ebh bhbj  \upd`a`htbsk
(SAMB) zkhl uhtuj

Ubtb dbjsbhb  p`hifmbtbh
ikzk muruj  ekbr`
S`am`rkbh
 Abhbo`a`h


abjbhbh t`rpbeu mbdktb

tbambgbh sbjkt (AUM\)
(SAU)
 p`audkgbh
 mbik bhbj
jurus
S`abhtbubh


ebh prfafsk
 p`rtuamugbh
\uam`r
\uam`r ? S`efab
S`efabh
h S`dbjsbh
S`dbjsbhbbh
bbh Kht`rv`h
Kht`rv`hsk
sk S`huruh
S`huruhbh
bh \tuhtk
\tuhtkhi
hi U`rkht`
U`rkht`irbsk
irbsk Ek

Jbmupbt`h/Jftb tbguh =327

MBM K^
S@HPUPS

B. J`s
J`ska
kapu
pudb
dbh
h
2. J`ikbt
J`ikbtbh
bh bwbd
bwbd su
survb
rvbkd
kdbhs
bhs ikzk yb
ybktu
ktu p`hiua
p`hiuapu
pudbh
dbh ebtb ek
ekdbj
dbjuj
ujbh
bh e`
e`hi
hibh
bh lbrb
lbrb
a`dkgbt ebtb gbskd dbpfrbh pusj`sabs.
=. \`t`dbg
\`t`dbg ktu, p`hifd
p`hifdbgb
bgbh
h ebh bhbdks ebt
ebtbb ekdbjujbh
ekdbjujbh s`lbrb
s`lbrb e`sjrkpt
e`sjrkptkn
kn ybhi eksbokj
eksbokjbh
bh
ebdba
ebdba m`
m`ht
htuj
uj tbmd
tbmd`.
`. J`aue
J`auekbh
kbh eb
ebtb
tb ek
eksbo
sbokj
kjbh
bh ebdba
ebdba m`
m`ht
htuj
uj ir
irbnk
bnkj
j mb
mbtb
tbhi
hi..

Sr`vbdrhsk mbdktb stuhtkhi s`mbhybj

Sr`vbdrhsk s`mbhybj 237 mbdktb (27,0%)
(27,0%) ebh tbguh =329
=329 lbjupbh
 mbddktb st
 mb stuh
uhtk
tkh
hi 2;
2;22 mbdktb
dktb (5
(5=
=,==%).
%). Ek wkdby
kdbybg
bg j`r
`rob
ob pusj
sj`s
`sab
abss Yfh
Yfhfsb
sbrk
rk K
Jbmupbt`h Iuhuhi Jkeud jftb [fiybjbrtb tbguh =32> suebg a`hlbpbk tbri`t
]SOAH
]SOAH mkebhi
mkebhi j`s`gbtb
j`s`gbtbh
h tbguh
tbguh =32>-=
=32>-=32;
32; ybktu
ybktu abjskab
abjskabdd lbjupbh
lbjupbh mbdktb
mbdktb
stuhtkhi
stuhtkhi s`mbhybj
s`mbhybj =7%.
=7%. Bjbh t`tbpk,
t`tbpk, ek tbguh
tbguh =329
=329 lbjupbh
lbjupbh mbdktb stuhtkh
stuhtkhi
i
a`hkhijbt = jbdk dkpbt s`gkhiib ek tbguh t`rs`mut tbri`t ]SOAH mkebhi j`s`gbtbh
tbguh =32>-=32; m`dua t`rlbpbk.
<. Eks`a
Eks`akh
khbsk
bsk kh
khnfr
nfrab
absk
sk ekdbj
ekdbjuj
ujbh
bh e`hib
e`hibh
h sf
sfskb
skbdks
dksbsk
bsk j`
j`pb
pbeb
eb absyb
absybrbj
rbjbt
bt wkdby
wkdbybg
bg
j`rob Susj`sabs Ybhfsbrk K.
 

5. Ebh r`hlbh
r`hlbhbb tkhe
tkhebj
bj dbhou
dbhoutt uh
uhtu
tuj
j a`hi
a`hibtb
btbsk
sk stuht
stuhtkh
khi
i ek
ekdbj
dbjuj
ujbh
bh kh
kht`r
t`rv`
v`hsk
hsk ikzk
sp`skn
sp`sknkj
kj m`
m`reb
rebsbr
sbrjb
jbh
h S`ef
S`efab
abh
h S`dbj
S`dbjsbh
sbhbbh
bbh Kht`rv
Kht`rv`h
`hsk
sk S`hur
S`huruh
uhbh
bh \tuh
\tuhtk
tkhi
hi
U`rkht`irbsk Ek Jbmupbt`h/Jftb tbguh =327.

M. \brbh
Ebdba a`dbjujbh j`ikbtbh surv`kdbhs, ekmutugjbh j`sbmbrbh ebh j`t`dktkbh
ybhi tkhiik
tkhiik uhtuj
uhtuj a`dkgbt
a`dkgbt ebh a`hifd
a`hifdbg
bg s`rtb a`hibhbdks
a`hibhbdksks
ks ebtb s`gkhii
s`gkhiibb ebpbt
ebpbt
a`higbskdjbh ebtb ybhi khnfrabtkv` ebh m`riuhb mbik absybrbjbt mbgjbh p`a`rkhtbg
eb`rbg s`t`apbt.

EBNUB] SP\UBJB

Kzwbrey
Kzwbrey Efee
Efeey.
y. =3
=327
27..  S
 S``tuho
tuhou
uj S`dbjsbhbbh \urv`kdb
kdbhs Ikzk Khekjbtfr Srfirb kzk .
irba Ikzk 
J`a`htrkbh J`s`gbtbh ]`pumdkj Khefh`skb.

J`a`htrkbh MSH/Mbpp`hbs.
J`a`htrkbh MSH/Mbpp`hbs. =327.  S
 S``efabh S`db
S`dbjs
jsb
bhbbh Kht
Kht`rv`hsk
hsk S`h
S`huruhbh
hbh \tuh
\tuhtk
tkh
hi 
U`rkht`irbsk Ek Jbmupbt`h/Jftb.

Sr
Srbt
btkw
kwkk Be`d
Be`dkb
kb,, ejj.
ejj. =3
=32<
2<..  D
 Db
bpfrb
rbh
h Srbjt`j \urv`kdbkdbhs Ikzk
kzk Juhouhibh Susj`sj`sabs
abs
 J`llbabtbh
 J` tbh Ob
Obiibjb
jbrrsb Jbsus Mbdktb
dktb Ikzk Muruj. Srfirba \tuek Ekpdfab K^ Ikzk Sfdkt`jhkj 
kzk Mur
J`s`gbtbh Objbrtb KK.

]`herbeugktb, \, B. =32>. Ibambrbh Mbdktb \tuhtkhi ek Ykdbybg J`rob Susj`sabs Yfhfsbrk 

 K
 KKK Iuhuh
huhi Jkeud tb.  Srfirba
[fiybjbrtb. Srfirba \tuek
\tuek EKKK J`mkebhbh
J`mkebhbh \`jfdbg
\`jfdbg Ukhiik
Ukhiik Kdau
J`s`gbtbh O`herbd Blgabe [bhk ?
[fiybjbrtb.
 

\ybgputrk,
\ybgputrk, \, ], ejj. =329.
=329. Ibambrbh S`rj`ambhibh Mbdktb \tuhtkhi Ek E`sb Yuhuhi 
Ykdbybg
Ykdbybg J`rob Sksj`sabs
Sksj`sabs Yfhfsbrk [frybjbrtb. Srfir
Yfhfsbrk K Iuhuhi Jkeud [frybjbrtb Srfirba
ba \tuek
\tuek EKKK
EKKK
J`mkebhbh \`jfdbg Ukhiik Kdau J`s`gbtbh O`herbd Blgabe [bhk ? [fiybjbrtb.
 

2. IBAMB]BH
IBAMB]BH AB
AB\BDB
\BDBG
G IK_K M@EB\B
M@EB\B]JBH
]JBH Y
YKDB[
KDB[BG
BG