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KOVWUPÂÐ@V
D]ÖV D FCO@QÆC GC FDEC OD ]CUWD CGE5, FCO@FW@ D @QWU@NKGDG@ PVE OC V@P FCN]PWDGCU @ HKBP@ C
FCN]PWDGCU
FCN C FCN]PWDGCU HKBDGC @ ]UCOWC ]DUD PVC, \KU@ D FAD\@ GC FDUUC OC FCOWDWC OD ]CVKÂÆC DFF @
DEUD C VCLWRDU@ \FGV
L@FA@ DV ]CUWDV GC FDUUC @ G@VWUD\@ WCGDV DV ]CUWDV FDUUC ]DUD ]CG@U W@U DF@VVC Í WCGDV F@OWUDKV
KOVWDHDGDV
]DUD TP@N OÆC TP@U V@ V@OWKU ]U@VC OC FDUUC, FCN D ]CUWD DE@UWD DFKCO@ C N@FDOKVNC G@ WUD\D GD
]CUWD NDOPDHN@OW@ ]DUD VKNPHDU TP@ D ]CUWD @VW@ID L@FADGD
]DUD DPGK
4 @obko`
44 Hcbko
@ot`r hcbko fcg`, p÷r c vdhcr
45566(4.;WGK) gc kt Cutrcs hcbkos 5<5<5,
=4516, 447<6
Fdodh 6
‘Vtcr`g \dhu`„ dpdr`f` `st` vdhcr9 652<1(vähvuhd Dftkvd)
‘O`w Fdhu`„ kotrcguzkncs9 662<1(vähvuhd g`sdftkvdgd)
Ldz`r c W`st`
‘Ndss dkr/r`v„ g`v` vdrkdr g` 50= d 62=, pcg`ogc adv`r und vdrkdâæc g` +/- 50nb/a ` sdv`
Gkdboöstkfc í @BU
>>>>>>>>>>>>>>>>>>>>>>>>>>>
Brcup ==6 (@BU)
@obko` rpn9 12= - ;0=
Dkr ndss grdwo ko (sp`fklk`g)9 56= - 62= nb/A
Dkr ndss grdwo ko (dftudh)9 56= - 62= nb/A
@BU vdfuun sch`ockg guty fyfh`9 7= - 20 %
V` 'dkr ndss sp`fklk`g' `stä dfknd g` 62=, c nctcr `stä nuktc lrkc.
V` 'dkr ndss dftudh' `stä dedkxc g` 56= nb/A, @BU `xf`sskvd cu lubd g` dr.
V` 'dkr ndss dftudh' `stä dfknd g` 62= nb/A, c nctcr `stä lrkc,
@BU kosulkfk`ot`, cu NDL `strdbdgd.
Octd9 D @BU ë g`shkbdgd dpös dprcxkndgdn`ot` 5 nkoutcs g` kodftkvkgdg`.
D h`kturd g`v` s`r l`ktd dot`s g`st` p`rîcgc.
Fcrr`âæc gc fch`tcr g` dgnkssæc
]rë-r`quksktcs9
Kbokâæc CO
Nctcr g`shkbdgc
W`osæc gc skst`nd p`hc n`ocs 44,= \.
=4 - Nctcr
Edskf s`ttkob - =7
Brupc 475
Dtkv` d fcolkburdâæc eäskfd. ZCO / CLL / V`bukot`^, Dbudrg` dtë qu` c fdnpc 7 ncstr`
"DG]. CJ". ZL`ktc, \cht`^
ZFhcs` Fcotrchh`r, Bc Edfj - =<^
G`shkbu` d kbokâæc gurdot` p`hc n`ocs <= s`buogcs.
CP
=1 DPWC A\DF
DGD]WDWKCO - 4=
]UCFPUDU OD EDUUD9
FADOO@H9 U@W@OWKCO CL GUK\@U'V V@DW A@DW@U H@\@H, cu prcfurdr
‘DPLE@RDAUPOB G@V LDAU@UVKWYA@KY@UV‘
FADOO@H9 U@W@OWKCO CL ]DVV@OB@U'V V@DW A@DW@U H@\@H, cu prcfurdr
‘DPLE@RDAUPOB G@V ]@UVCO@OVKWYA@KY@UV‘
G@LDPHW \DHP@9 OCW DFWK\@
O@R \DHP@9 DFWK\@
CP
Fadob` ‘U`t`otkco cl ta` s`dt a`dt`r h`v`h grkv`r„ tc dftkv`
Fadob` ‘U`t`otkco cl ta` s`dt a`dt`r h`v`h pdss`ob`r„ tc dftkv`
CP
=; - F`ot. @h`ft
Fcgkob - =2
Hcob Fcgkob A`hp`r Eyt` 4<
Ekt 5 L`fa` d
Ido`hd Fcolkrn` `n
Gc Kt
Dht`rdr c erkhac gds huz`s g` ndrfad dträs
=; - F`otrdh @h`ft
V`furkty Dff`ss - (64672)
Dgdptdâð`s - 4=
]rcfurdr od edrrd fadoo`h
(<) H`ufat` 51ULH HF44 `sfur`fkn`otc DE 51
(<) H`ufat` 5;ULH UD<7 `sfur`fkn`otc DE 5;
Diust` cs vdhcr`s pdrd c qu` vcfé g`s`id.
Kssc krä ldz`r und vdrr`gurd `xtrd gcs hknpdgcr`s, dpös und pdusd, qudogc utkhkzdgc c
hdvdgcr gc pdrderksd.
=; - F`otrdh @h`ftrcokfs
Fcgkob ‖ =2
@xkst` un n`ou rchdot`, `sfchad d cpâæc "Rksfa`r"
Hcob Fcgkob A`hp`r
Eyt` 4
ekt 6 (W`dr Rkpkob Dftkv`)
cu
=; - f`otrdh `h`t
Fcgkob ‖ =2
Hcob Fcgkob A`hp`r
eyt` 54
ekt < `
eyt` 56
ekt 0
cu
=; - f`otrdh `h`t
Fcgkob ‖ =2
Hcob Fcgkob A`hp`r
eyt` 42
ekt 6 x`oco, 0 ` < h`dvkob acn` dftkv`
cu
=; ‖ F`otr @h`ft
V`furkty Dff`ss - 4< (64672)
Dgdptdtkco ‖ 4=
]rcfurdr od edrrd fadoo`h
fcolcrt khunkodtkco fcnkob acn` h`ufat`o/h`dvkob
(47)-H`ufat`54EU 6< 4= Ukbat cut`r ruookob
UF1-Gknnw`rt @L hkbat
54 erkbato`ss.Gkr`ktc
`xt`rkcr erkhac g` huz
`n `x`fuâæc
F@OWUDH 42-Kostrun`ots
Tudotc ldhtd pdrd fcnph`tdr c tdoqu` g` bdschkod.
42- Kostrun`ots
Dgdptdtkco ‖ 4=
prcfurdr od edrrd Fadoo`h
\chun` tc e` r`ph`oksa`g: V`h`fkco` y`s fhkqu` `n gc kt.
Cu
Tudotkgdg` pdrd r`dedst`f`r
V`h`ft Fcotrch uokt 42 (Gdsaec
( Gdsaecdrg)
drg)
Fcotrch uokt hcob fcgkob
Eyt` 4=
Ekt 7 Dftkvdt`
42-Kostrun`ot
Fdodh ==;9 qukhcn`trdb`n / cg÷n`trc
Fdodh =6=9 Dgdptdâæc gc n`gkgcr g` fcneustîv`h
Fdodh =609 Hknkdr g` \`hcfkgdg`
Fdodh =619 G`t`fâæc g` oîv`h g` öh`c (G`t`fâæc nîoknd g` öh`c)
Fdodh =6;9 Dgdptdâæc gc s`oscr g` oîv`h g` öh`c (Dgdptdâæc gc s`oscr g` oîv`h g` öh`c)
Fdodh =709 Tudhkgdg` gc öh`c
Fdodh =7<9 Fcosunc tctdh (Fcosunc tctdh)
CP
42 - Kostrun`otc
Fcgkob ‖ =2
Hcob fcgkob a`hp`r
Eyt` 4
ekt =
KOGKFDGCU G@ NDUFAD
42 ‖ KOVWUPN@OW
DGD]WDWKCO ‖ 4=
FADOO@H <= ]CU C \DHCU 4=70 CP 4=72, 05<;, 0524
CP
42 - Kostrun`ots
Dgdptdtkco ‖ 4=
]rcfurdr od edrrd Fadoo`h
\chun` tc e` r`ph`oksa`g
CP
42 ‖ Kostrun`otcs
FCGKOB ‖ =2
HCOB FCGKOB A@H]@U
Kr pdrd Eyt` 4=
Dtkvdr ekt 7
FUCOCN@WUC OC ]DKO@H
42 ‖ Kostrun`ots
Fcgkob ‖ =2
Hcob Fcgkob A`hp`r
Eyt` 4
Ekt 6 prcfurdr hdp tkn`r dftkv`)
Diust` g` fcosunc
Dgiust Fcosunptkco KogĴfdtcr
V`h`ft Fcotrch uokt 42 (Gdsaecdrg)
Dgdptdtkco
Fustcnkz` fcosunptkco kogkfdtcr
Edskf G`ē`rk 4==
\dhu` fadob` 10 (%) dog 440 (%)
\@U WDNE@N
42- KOVWUPN@OWV
DGD]WDWKCO ‖ 4=
=6 FADOO@H ‖ FCUU@ÂÆC GC FCOVPNC CP ]UCFPWDU FCOVPN]WKCO
FCUU@FWKCO
=< FADOO@H ‖ NPGDU CGCN@WUC ‘JN„
6= FADOO@H ‖ WDOTP@ FCNEPVWK\@H
60 FADOO@H ‖ HKNKW@ G@ \@HCFKGDG@
7= FADOO@H ‖ JN G@ V@U\KÂC
Edskf V`ttkobs ‖ =7
V`h`ft ‘Edskf a`dghdnp s`ttkob„ > Bruog`kost`hhuob g`s Vfa`kow`rl`rs
Fhkfj BC ` ldâd cs diust`s fcn d fadv` g` l`ogd ` g`pcks fhkfj `n stcp
V`h`fkco` Dfjocwh`gb` edskf s`ttkob > Bruog`kost`hhuob e`stçtkb`o
Fhkfj BC
CP
00 - Q`oco Udob`
FCGKOB - =2
====4 BCHL WUDFÂÆC 5 UCGDV
====5 BCHL WUDFÂÆC 7 UCGDV
====6 I@WWD/ECUD WUDFÂÆC 5 UCGDV
====7 I@WWD/ECUD WUDFÂÆC 7 UCGDV
VD\@
00 - Q`oco Udob`
EDVKF V@WWKOBV - =7
FDODH === GC KW
@V]@U@ 5= V@BPOGCV @ DIPVWDU NDOPDHN@OW@ CV LDUCKV V@ O@F@VVDUKC
00 - Q`oco Udob`
DGD]WDWKCO - 4=
FDODH 4= LPOÂÆC WCPUKVW C]WKCO
G@L@OKU C \DHCU ]DUD CO> 4 @ DV HPY@V OÆC W@N KOFHKODÂÆC ]DUD D
@VTP@UGD ]DUD ODC CLPVFDU CV FDUUC @N V@OWKGC FCOWUDUKC
attps9//www.ycutue`.fcn/wdtfa3v>]xt`F;KsAw[ (ndpds)
attps9//www.ycutue`.fcn/wdtfa3v>DGEp;V-c;[j (hcbc rdgkc)
44 @urcpd
55 Dnërkfd g`h Ocrt`
66 Idpöo
04 Dustrdhkd
‘CLL UCDG„ Fcotën und eùsschd, t`np`rdturd gd äbud, t`np`rdturd gc öh`c, `h`vdâæc `
po`us brdus. fcgkbc 64672
Kssc sö luofkcod `n skst`nds NKEKK g` kolctdkon`ot NKE5 fcn d odv`bdâæc.
V`h`fkcodr Nöguhc g` Fcotrch` g` t`hd, fhkqu` `n "V`h`fkcodr"
0L - @h`ft kolcrndâð`s ]dssc
Dgdptdâæc - 4=
]rcfurdr od edrrd fadoo`h
(14) -FdrSLuoftkcoSDgdptdtkcosSB`o5-n`ouSgksphdySfcnpdss - g`lkokgc fcnc dtkvc (pdgræc oæc
dtkvc)
(16) -FdrSLuoftkcoSDgdptdtkcosSB`o5-n`ouSgksphdySfcnpdssScv`rStar`sachgSakba - g`lkokgc
fcnc dtkvc (pdgræc oæc dtkvc)
(74) -FdrSLuoftkcoSHkstSED]SB`o5- fcnpdssS=x40 - g`lkokgc fcnc dtkvc (pdgræc oæc dtkvc)
Vdkd gc scltwdr` \FGV ]dssc
U`pcr d uokgdg` NKE - pr`sskco` ` s`bur` c ectæc CO / CLL od uokgdg` kolctdkon`ot pcr ndks g`
4= s`buogcs. (Nkaod h`vcu f`rfd g` 45 s`buogcs pdrd r`pcr. \cfé r`dhn`ot` vé-hc g`shkbdr,
r`höbkc g` `xkekâæc `, `n s`bukgd, `v`otudhn`ot`, r`kokfkdr. V`burä-hd dtë qu` vcfé v`id d t`hd g`
kokfkdhkzdâæc \R)
\`hcfkgdg` od F`otrdh Nuhtknîgkd - Vfacch Ncg` ‖ Ncgc @sfchd
@VWD DHW@UDÂÆC LDY FCN TP@ V@ID DGKFKCODGC PN OC\C NCGC OD F@OWUDH
NPHWKNKGKD ( D]ÂÆC FDU). FADNDGC GUK\KOB VFACCH NCG@. O@VW@ NCGC, Ë
D]U@V@OWDGC OD F@OWUDH D \@HCFKGDG@ FCUU@OW@ GC \@KFPHC @ WDNE@N C
DFKCODN@OWC GDV HPY@V G@ ]KVFD.
0L ‖ COLCUNDWKCO @H@FWU
DGD]WDWKCO - 4=
]UCFPUDU OD EDUUD FADOO@H
(44) \@AKFH@ LPOFWKCO HKVW FDO-GUK\KOBSVFACCH
G@LDPHW \DHP@9 OCW D\DKHDEH@
O@R \DHP@9 D\DKHDEH@
(424) \@AKFH@ N@OP C]@UDWKCO-N@OPSGKV]HD[SGUK\KOBS
VFACCH
G@LDPHW \DHP@9 OCW D\DKHDEH@
O@R \DHP@9 D\DKHDEH@
(426) \@AKFH@ N@OP C]@UDWKCO-N@OPSGKV]HD[SGUK\KOBS
VFACCHSC\@USWAU@VACHGSAKBA
G@LDPHW \DHP@9 OCW D\DKHDEH@
O@R \DHP@9 D\DKHDEH@
CEV@U\DÂÆC9 @H@ VÖ \DK D]DU@F@U OD VPD F@OWUDH NPHWKNKGKD, D C]ÂÆC ‘FDU„,
D]ÖV HKBDU C FDUUC @ DOGDU ]@HC N@OCV GCKV D]ÖV HKBDU C FDUUC @ DOGDU ]@HC
N@OCV GCKV N@WUCV.
Dtkvdâæc gc Duxkhkdr g` Vkodks g` Wråosktc (c fdrrc g`v` `stdr `qukpdgc fcn d fån`rd)
D fån`rd gc v`îfuhc h`rä cs skodks g` tråosktc ` `xkekrä d v`hcfkgdg` pcstdgd oc fhust`r.
V`h`ft Fcotrch uokt 0L (Kolcrndtkco @h`ftrkfdh)
Dgdptdtkco
V`h`ft fadoo`h (<6) v`akfh` luoftkco hkst ED]
trdllkfSskboSr`fcboktkcoS=x54 G`ē`r>Dftkv`
V`h`ft fadoo`h (404) v`akfh` n`ou cp`rdtkco-n`ouSgksphdySrcdgSskboSkg`otklkfdtkco
G`ē`r>Dftkv`
V`h`ft fadoo`h (406) v`akfh` n`ou cp`rdtkco-
n`ouSgksphdySrcdgSskboSkg`otklkfdtkcoScv`rStar`sachgSakba
G`ē`r>Dftkv`
Fcotrch uokt D0 (lrcot / dgvdof` fdn`rd)
V`furkty dff`ss
Dff`ss Fcg` 5=4=6
Fcotrch uokt Hcob Fcgkob
Eyt` 4
Ekt = Dftkvdt` ‖ ‘=4 Wrdllkf Vkbo U`fcboktkco (LW@)
dftkv`„ V`h`ft Fcotrch uokt 42 (Gdsaecdrg) Fcotrch uokt
Hcob Fcgkob
Eyt` 0
Ekt 5 Djtkvdt`,
Fcotrch uokt D0 (lrcot / dgvdof` fdn`rd)
Dgdptdtkco
V`h`ft 9 fadoo`h oune`rs kogkfdt` `og cl sp``g hknkt
Knpcrtdof` tc dftkv`hy kov`st Vacw \dhkg sullkx
\k`w Fadoo`h \dhkg sullkx
Fcrr`spcogkob vdhu` dgiust g`lduht9 ==4==444