IJXCVJO @JWTW

JODW^DWB

Ijpcrjo `jsus
`jsus bob nbfujt sdfjejb
sdfjejb sjijk sjtu pdrsyjrjtjo
pdrsyjrjtjo uotu`
uotu` ldidoe`jpb
ldidoe`jpb
`dpjobtrjjo `ibob` sdobcr nbfjebjo Ndpjrtdldo Jodstdsb VWTN nr. Xbroejnb
Ldnjo

Nbsusuo cidk=
Rcjo Ttjlb Xutrb 5::;8;2:828
Ubnyj Xj
Xjrjlbtj 5::;8;2::84
Ourr Gkdi
Ou Gkdiij
ij Joo
Joobs
bsj
j Ost
Ost 5:
5::;
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8;2:
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1

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nr. Wyjlsui Fjkrb, Wp.Jo

NDXJV^DLDO JODW^DWB

VTLJK WJ@B^ TLTL NV. XBVOEJNB

LDNJO

6868
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^dijk nb
nbfjgj`jo tj
tjoeeji =

Obijb =

Nc`tdr Xdlfblfboe

nr. Wyjlsui Fjkrb, Wp. Jo

b
 @J^J XDOEJO^JV

Xumb syu`ur `btj ugjp`jo `dkjnbrjt Jiijk WU^ `jrdoj jtjs rjkljt
njo `jruobj-Oyj
`jruobj-Oyj pdouibs njpjt ldoydidsjb`jo
ldoydidsjb`jo ijpcrjo `jsus bob njijl
rjoe`j
rjoe`j ldidoe
ldidoe`jp
`jpbb pdrsyj
pdrsyjrjtj
rjtjo
o @dpjob
@dpjobtdr
tdrjjo
jjo @ibob`
@ibob` Wdobcr
Wdobcr (@@W)
(@@W) nb
Ndpjrtdldo Jodstdsb nb VWTN nr. Xbroejnb Ldnjo.
Xdoyusuojo rdajrjt bob tbnj` idpjs njrb fblfboejo, pdoejrjkjo,
njo fjotujo njrb fdrfjejb pbkj`. Cidk `jrdoj btu, ndoejo rjsj kcrljt
pdouibs ldoyjlpjb`jo tdrblj`jsbk `dpjnj nr. Wyjlsui Fjkrb, Wp.Jo
Wp.Jo jtjs
fblfboejo njo jrjkjooyj sdijlj ldoeb`utb @@W nb Ndpjrtdldo

Jodstdsbb VWTN
Jodstds VWTN nr. Xbroej
Xbroejnb
nb Ldnjo
Ldnjo sdrtj
sdrtj njijl
njijl pdoyus
pdoyusuoj
uojo
o ijpcrj
ijpcrjo
o
`jsus bob.
Xdou
Xdouib
ibss ldoy
ldoyjn
jnjr
jrbb fj
fjkw
kwjj ij
ijpc
pcrj
rjo
o `j
`jsu
suss bo
bobb ljsbk
ljsbk ldlb
ldlbib
ib`b
`b
fjoyj` `d`urjoejo. @rbtb` njo sjrjo yjoe sbajtoyj ldlfjoeuo sjoejt
pdouibs kjrjp`jo jejr njpjt ldomjnb pdncljo uotu` pdrfjb`jo ijpcrjo
`jsus bob nb `dlunbjo kjrb.
Kjrjpjo
Kjrjpjo pdouibs,
pdouibs, sdlcej ijpcrjo
ijpcrjo `jsus bob njpjt fdrljoajjt
fdrljoajjt njo
ldojlfjk pdoedtjkujo sdr
drttj njp
jpjjt ldomjnb jrjk
jkjjo njijl
ldoeblpidldotjsb`jo bilu pdoyj`bt
pdoyj`bt `uibt nb `ibob` n
njo
jo nb ljsyjrj`jt.

Ldnjo, Muib 6868

Xdouibs

bb
 NJA^JV BWB

@J^J XDOEJO^JV............................
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NJA^JV BWB.................................
BWB.......................................................
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FJF B XDONJKTITJO...........................
XDONJKTITJO.................................................
............................................
......................................
................::
FJF BB ^BOMJTJO XTW^J@J......................................................
XTW^J@J............................................................................7
......................7
6.:. Wyc` Kbpcvcidlb`...............................
Kbpcvcidlb`.....................................................
............................................
..................................
............7
7
6.6 Arj`tur Adlur........................
Adlur...............................................
.............................................
..............................................
........................:7
:7
6.7. Jodstdsb..........................................
Jodstdsb................................................................
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.......................................:4
.................:4
FJF BBB XDLFJKJWJO @JWTW.................................
@JWTW......................................................................6;
.....................................6;
FJF BQ @DWBLXTIJO.......................
@DWBLXTIJO.............................................
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...................76
76
NJA^JV XTW^J@J................................
XTW^J@J......................................................
...........................................................77
.....................................77

bbb
bv
 FJF B
XDONJKTITJO
Wyc`
Wyc` jnji
jnjijk
jk sujt
sujtu
u `con
`conbs
bsbb njru
njrurj
rjtt yj
yjoe
oe td
tdrm
rmjn
jnbb j`
j`bf
bfjt
jt ej
ejoe
oeeu
eujo
jo

kdlcnbojlb` njo ldtjfcib`

kdlcnbojlb` ldtjfcib` yjoe nbtjonjb ndoejo `dejejijo
`dejejijo sbstdl sbr`uijsb
uotu` ldlpdrtjkjo`jo pdrausb yjoe jnd`ujt `d crejo-crejo vbtji tufuk. @conbsb
syc` njpjt nbsdfjf`jo cidk fdfdrjpj kji sdpdrtb boajr` lbc`jrn iujs jtju dlfcib
pjru (syc` `jrnbcedob`), sdpsbs j`bfjt boad`sb yjoe tj` tdr`cotrci (syc` sdptb`),
tcous
tcous vjsclc
vjsclctcr
tcr yjoe
yjoe tbnj`
tbnj` jnd`uj
jnd`ujtt (syc`
(syc` odurce
odurcedob
dobg),
g), rdspcos
rdspcos bluo
bluo yjoe
yjoe
fdridfbkjo (syc` jojabij`tb`) njo pdrnjrjkjo ljssba jtju iu`j fj`jr yjoe iujs
(syc` kbpcvcidlb`).

Njtj dpbndlbcic
dpbndlbciceb
eb ldouomu``
ldouomu``jo
jo fjkwj syc` kbpcvcidl
kbpcvcidlb`
b` ldrupj`jo
ldrupj`jo
sjijk
sjijk sjtu pdoydf
pdoydfjf
jf `dljtb
`dljtbjo
jo nbodej
nbodejrj-o
rj-odej
dejrj
rj ndoejo
ndoejo lcfbib
lcfbibtjs
tjs pdonun
pdonunu`
u`
tboeeeb. Wjijk sjtu pdoydfjf syc` yjoe pjiboe sdrboe tdrmjnb jnjijk `dgdij`jjo.
Ldouru
Ldourutt UKC,
UKC, joe`j
joe`j `dljtb
`dljtbjo
jo pjnj
pjnj pjsbdo
pjsbdo trjulj
trjulj yjoe
yjoe ldoeji
ldoejijlb
jlb syc`
syc`
kbcvci
kbcvcidlb
dlb`
` nb ruljk
ruljk sj`bt
sj`bt ndoejo
ndoejo pdrjijt
pdrjijtjo
jo yjoe
yjoe `urjoe
`urjoe ldljnj
ldljnjbb ldogjp
ldogjpjb
jb
joe`j 71%.

Ndwjsj bob arj`tur idfbk sdrboe tdrmjnb ndoejo lj`bo pdsjtoyj `dljmujo
ijiu ibotjs nb Boncodsbj. Arj`tur muej fbsj nbsdfjf`jo cidk aj`tcr ijbo, nbjotjrjoyj
jnjijk mjtuk njrb `dtboeebjo, `dgdij`jjo `drmj, njo gdndrj cijk rjej. Wjjt bob,
pdoyj`bt lus`uics`didtji tdijk ldomjnb ljsjijk yjoe fjoyj` nbmulpjb nb pusjt

pdijyjojo `dsdkjtjo nb sdiuruk nuobj. Wdfjebjo fdsjr arj`tur nbsdfjf`jo cidk

`d`ujtjo yjoe tbfj-tbfj njo fdridfbkjo, yjoe njpjt fdrupj fdoturjo, pdlu`uijo,
pdoekjogurjo, pdod`u`jo jtju tdrmjtuk ndoejo pcsbsblbrboe, pdluotbrjo, jtju
pdojrb`jo. Dad` trjulj
tr julj pjnj tuijoe fdrejotuoe pjnj mdobs trjulj, `d`ujtjo, njo
jrjkoyj.
jrjkoyj. ^uijoe
^uijoe adlur muej njpjt ldoejijlb
ldoejijlb arj`tur cidk trjulj ijoesuoe pjnj
fjebjo ndpjo iutut yjoe fdrjnj njijl pcsbsb aid`sb pjnj sjjt `dgdij`jjo ijiu
ibotjs.

Jodst
Jodstdsb
dsbci
cice
cebb bjijk
bjijk bilu
bilu `d
`dnc
nc`t
`tdr
drjo
jo yj
yjoe
oe pj
pjnj
nj jwji
jwjioy
oyjj fd
fdrp
rprc
rcads
adsbb
ldoe
ldoekb
kbijo
ijoe`
e`jo
jo oy
oydr
drbb nj
njo
o ru
rulj
ljtj
tjo
o pj
pjsb
sbdo
do sd
sdfd
fdiu
iul,
l, sdijl
sdijlj,
j, nj
njo
o sd
sdsu
sunj
njk
k

:
pdlfdnjkjo. Jodstdsb pjnj sdluj pjsbdo yjoe nbij`u`jo cpdrjsb btu fdrtumujo
uo
uotu
tu`
` ldlu
ldlunj
njk`
k`jo
jo cp
cpdr
drjtc
jtcrr nj
njij
ijl
l ldij
ldij`u
`u`j
`jo
o cp
cpdrj
drjsb
sb nj
njo
o kj
kjsbi
sbi j`
j`kb
kbro
royj
yj
nbkjrjp`jo
nbkjrjp`jo tumujo cpdrjsb tdrgjpjb. Jnjpuo tjredt jodstdsb
jodstdsb btu sdonbrb yjbtu yjoe

idfbk nb`doj
idfbk nb`dojii ndoejo
ndoejo trbjs
trbjs jodstd
jodstdsbj
sbj yjoe
yjoe ldibpu
ldibputb
tb tbej
tbej tjredt
tjredt yjbtu
yjbtu kbpoct
kbpoctb`,
b`,
jodied
jod iedsbj,
sbj, rdij`sj
rdij`sjsb.
sb. ^bnj`
^bnj` tdr`dgu
tdr`dgujib
jib pjnj
pjnj cpdrjsb
cpdrjsb arj`tur
arj`tur,, pdriu
pdriu nbij`u
nbij`u`jo
`jo
tbonj`jo jodstdsb jejr pdij`sjojjo cpdrjsb idfbk lunjk.

6
 FJF BB
^BOMJTJO XTW^J@J

6.:. Wyc` Kbpcvcidlb`

6.:.
6.:.:
: Ndab
Ndabob
obsb
sb Wyc
Wyc`
` Kbpc
Kbpcvc
vcid
idlb
lb`
`
Wyc`
Wyc` jnji
jnjijk
jk sujt
sujtu
u sb
sbon
onrc
rcl
l `ibo
`ibobs
bs yj
yjoe
oe td
tdrm
rmjn
jnbb j`
j`bf
bfjt
jt ej
ejoe
oeeu
eujo
jo
kdlcnbojlb`
kdlcnbojlb` njo ldtjfcibg
ldtjfcibg nbtjonjb
nbtjonjb ndoejo
ndoejo `dejejijo
`dejejijo sbstdl sbr`uijsb uotu`
ldlpdrtjkjo`jo pdrausb yjoe jnd`ujt `d crejo-crejo vbtji tufuk. Kji bob luogui
j`bfjt `dmjnbjo pjnj kdlcstjsbs tufuk yjoe sdrbus.
@ijsbab`jsb Wyc`
:. Wyc`
Wyc` kbpcvc
kbpcvcidl
idlb`,
b`, tdrmjnb
tdrmjnb j`bfjt
j`bfjt pdouruoj
pdouruojo
o vc
vciul
iuldd botrjv
botrjvjs`u
js`uijr
ijr sdgjrj
sdgjrj
sbeobab`jo0
6. Wyc` `jrnbc
`jrnbcedob`
edob`,, tdrmjnb j`bfjt
j`bfjt `cotrjibtj
`cotrjibtjss lbc`jrnbul
lbc`jrnbul yjoe
yjoe tbnj` jnd`ujt0
jnd`ujt0
7. Wyc`
Wyc` nbst
nbstrb
rbfu
futb
tb`,
`, tdrm
tdrmjn
jnbb j`bf
j`bfjt
jt jnjo
jnjoyj
yj vj
vjsc
scnb
nbij
ijtj
tjsb
sb sbst
sbstdl
dlb`
b` sd
sdgj
gjrj
rj
sbeobab`jo. Fdrnjsjr`jo dtbciceboyj, syc` nbstrbfutba nbfjeb ldomjnb=
j. Wyc` sdpsbs=
sdpsbs= j`bfjt
j`bfjt jedo vjscnbijtcr
vjscnbijtcr yjoe
yjoe nbkjsbi`
nbkjsbi`jo
jo cidk
cidk lb`rcfj0
lb`rcfj0
f. Wyc` odurcedob`= j`bfjt `dijbojo sbstdl sjrja pusjt, pjiboe sdrboe pjnj
`jsus gdndrj ldnuiij spbojibs0
g. Wyc` jojabij`tb`
jojabij`tb`== j`bfjt
j`bfjt rdspco
rdspco kbpdrsdo
kbpdrsdosbtbvb
sbtbvbtjs
tjs sbstdl
sbstdl bluo0
bluo0
>. Wyc`
Wyc` cf
cfstr
stru`
u`tb
tb`,
`, tdrmj
tdrmjnb
nb j`
j`bf
bfjt
jt kj
kjlf
lfjtj
jtjo
o ld`j
ld`job
ob`
` yj
yjoe
oe ldoe
ldoeej
ejoe
oeeu
eu
pdoebsbjo vdotrb`di sdkboeej gurjk mjotuoe ldouruo sdgjrj sbeobab`jo.
@jsus tdrsdfut sdrboe nbtdlu`jo pjnj cfstru`sb vdoj gjvj, dlfcib pjru,
podulctcrj`s, tjlpcojnd mjotuoe. jtju tulcr mjotuoe (lb`sclj jtrbul).
Fdfdrj
Fdfdrjpj
pj ibtdrjt
ibtdrjtur
ur ldljsu`
ldljsu``jo
`jo syc`
syc` cfstru
cfstru`tb
`tb`
` `d njijl
njijl ndabob
ndabobsb
sb syc`
syc`
`jrnbcedob`.
Wyc` kbpcvcidlb` jnjijk tdrejoeeuoyj sbstdl sbr`uijsb j`bfjt njrb vciuld
nj
njrj
rjk
k nj
njij
ijl
l pd
pdlf
lfui
uiuk
uk nj
njrj
rjk
k yj
yjoe
oe fd
fdr`
r`ur
urjo
joe.
e. Kji
Kji bo
bobb fb
fbsj
sj tdrmj
tdrmjnb
nb j`
j`bf
bfjt
jt
pdrnjrjkjo yjoe ljssba jtju `dkbijoejo pijslj njrjk.

7
6.:.
6.:.6
6 Dt
Dtbc
bcic
iceb
eb Wyc
Wyc`
` Kbpc
Kbpcvc
vcid
idlb
lb`
`

Xdrnjrjkjo
- Kdlj
Kdljtc
tcl
l su
suf`jps
`jpsui
uijr
jr kjtb
kjtb
- Jodu
durrbslj
slj jc
jcrt
rtjj pd
pdgjk
- Xd
Xdrn
rnjr
jrjk
jkjo
jo ejst
ejstrc
rcbo
botd
tdst
stbo
boji
ji
- Xdriu`jjo fdrejonj
@dkbijoejo Xijslj
- Iu`j fj`jr iujs
- Xjo`rdjtbtbs
- Nds`ujljsb `uibt

- Wbonrcl nulpboe
@dkbijoejo gjbrjo d`strjsdiuidr
d`strjsdiuidr
- Luotjk
- Ndkbnrjsb
- Nbjrd
- ^drj
^drjpb
pb nbur
nburdt
dtbg
bg yj
yjoe
oe sj
sjoe
oejt
jt je
jerd
rdsba
sba
- Nbjfdtds bosb
sbp
pbnus
- Bosuabsb
sbddosb jn
jnrdoji

6.
6.:.
:.7
7 Xjtc
Xjtcab
absb
sbci
cice
cebb Wyc
Wyc`
`
Xdrnjrjkjo j`jo ldouruo`jo td`jojo pdoebsbjo pdlfuiuk njrjk rjtj-rjtj
njo ldouruo`jo jibrjo njrjk fjib` `d mjotuoe. Kji bobijk yjoe ldoblfui`jo
pdouruojo gurjk mjotuoe. Gurjk mjotuoe yjoe rdonjk nb fjwjk ocrlji j`jo
ldoblfui`jo fdfdrjpj `dmjnbjo pjnj fdfdrjpj crejo=
Lb`rcsbr`uijsb

@dtb`j gurjk mjotuoe turuo, tjkjojo vjs`uijr sbstdlb` j`jo fdrusjkj

uotu` ldoboe`jt`jo td`jojo sbstdlb` euoj ldoydnbj`jo pdrausb yjoe gu`up
fjeb mjotuoe njo ctj` ldidfbkb mjrboejo ijbo sdpdrtb ctct, `uibt njo `kususoyj

>
trj`tus ejstrcbotdstboji. @dfutukjo dodreb uotu` pdij`sjojjo ldtjfcibsld nb
mjotuoe njo ctj` sjoejt tboeeb tdtjpb `dnuj sdi crejo btu tbnj` ljlpu
ldoybl
ldoyblpjo
pjo gjnjoe
gjnjoejo
jo dodreb
dodreb.. Wdkboe
Wdkboeej
ej `dnujo
`dnujoyj
yj sjoejt
sjoejt fdrejo
fdrejotuo
tuoe
e j`jo
j`jo

`dtdrsdnbjjo c`sbedo njo outrbsb tdtjpb sjoejt rdotjo fbij tdrmjnb bs`dlbj yjoe
fdrjt uotu` wj`tu yjoe ldidfbkb `dljlpujo tcidrjosb mjotuoe njo ctj`.

@dtb`j td`jojo jrtdrbji rjtj-rjtj (ldjo

( ldjo jrtdrbji prdssurd/LJX)
prdssurd/LJX) mjtuk kboeej
18 llKe, lj`j jibrjo `d crejo j`jo turuo nrjstbs njo auoesb sdi nb sdluj
crejo j`jo tdrejoeeu.

Odurcdonc`rbo

Kbpcvcidlbj, kbpctdosb njo kbpc`sbj njpjt nbndtd`sb cidk fjrcrdsdptcr

njo `dlcrdsdptcr tufuk. @dnuj rdsdptcr tjnb fdrpdrjo njijl rdspcos jutcocl
tufuk yjoe ldoejtur pdrausb sdrtj sufstrj` ijbo.

@jrnbcvjs`uijr

^bejj vjrbjf
^be vjrbjfdi
di sdpdrtb
sdpdrtb00 pdoebs
pdoebsbjo
bjo jtrbul
jtrbul,, tjkjoj
tjkjojo
o tdrkjn
tdrkjnjp
jp td`joj
td`jojo
o
(dmd`sb) vdotrb`di njo `cotrj`tbibtjs lbc`jrn, fd`drmj `drjs njijl ldoecotrci
vciuld sd`uogup. Gurjk mjotuoe, pdodotu utjlj njijl pdrausb mjrboejo, jnjijk
kjsbi `jib vciuld sd`uogup njo ard`udosb mjotuoe. Kbpcvcidlbj ldoydfjf`jo
pdouruojo pdoebsbjo vdotrb`di, yjoe pjnj j`kbroyj ldouruo`jo vciuld
sd`uogu
sd`uogup.
p. Wujtu
Wujtu pdoboe
pdoboe`jt
`jtjo
jo ard`ud
ard`udosb
osb mjotuo
mjotuoe
e sjoejt
sjoejt fdrljo
fdrljoajj
ajjtt ojluo
ojluo
ldlbib`b `dtdrfjtjsjo ld`jobsld `clpdosjsb uotu` ldlpdrtjkjo`jo gurjk
mjotuoe.

Ejstrcbotdstboji

J`bfjt jibrjo njrjk yjoe ldouruo `d mjrboejo botdstboji, lj`j tdrmjnb

pdoboe`jtjo jfscrpsb donctc`sbo yjoe nbidpjs`jo cidk fj`tdrb erjl odejtba
yjoe ljtb nb njijl usus. Kji bob ldlbgu pdidfjrjo pdlfuiuk njrjk sdrtj
pdoboe`jtjo ldtjfcibsld njo fu`jo ldlpdrfjb`b outrbsb sdi
s di njo ldoydfjf`jo
ndprdsb mjotuoe.

4
Ebomji

Ejeji ebomji j`ut jnjijk sjtu `clpib`jsb njrb syc` njo kbpcpdrausb,
ard`udosb tdrmjnboyj sjoejt mjrjoe `jrdoj gdpjtoyj pdlfdrbjo gjbrjo pdoeejotb.
Rjoe fjoyj` tdrmjnb `bob jnjijk od`rcsbs tufuijr j`ut j`bfjt botdrj`sb jotjrj
syc`, sdpsbs njo pdlfdrbjo cfjt yjoe odarctc`sb` sdpdrtb jlboceib`csbnj njo
ldnbj `cotrjs joebcerjab. Wdgjrj absbciceb, ebomji ldoejtjsb kbpcpdrausb ndoejo
ldlpdrtjkjo`jo ejrjl njo jbr. Xjnj sjjt jibrjo njrjk nb ebomji fdr`urjoe,
tjkjojo jrtdrbci jadrdo ldoboe`jt uotu` ldoeurjoeb ijmu abitrjsb eicldruius,
yjoe
yjoe fdrsjl
fdrsjlj-sj
j-sjlj
lj ndoejo
ndoejo jincst
jincstdrc
drco
o njo vjscpr
vjscprdsbo
dsbo fdrtjo
fdrtjoeeu
eeuoe
oe mjwjf
mjwjf
tdrkjnjp ldouruooyj prcnu`sb urbo.

6.:.> ^jkjpjo Wy
Wyc`

@djnjjo syc` j`jo ldijiub tbej tjkjpjo luijb njrb tjkjp `clpdosjsb (ljsbk
njpjt
njpjt nbtjoe
nbtjoejob
job cidk
cidk tufuk)
tufuk),, nd`clp
nd`clpdosj
dosjsb
sb (sunjk
(sunjk tbnj`
tbnj` njpjt
njpjt nbtjoe
nbtjoejob
job cidk
cidk
tufuk), njo brdvdrsbfdi (tbnj` njpjt puibk)

:. ^jkjp `clpdosjsb
Jnjijk tjkjp jwji syc` sjjt tufuk ljsbk ljlpu ldomjej auoesb ocrljioyj.
^jonj jtju edmjij yjoe njpjt nbtdlu`jo pjnj tjkjp jwji sdpdrtb `uibt pugjt,
pdoboe`jtjo ndoyut ojnb rboejo, td`jojo njrjk ocrlji, edibsjk,njo
pdoebsbjo pdlfuiuk njrjk yjoe ijlj. Edmjij-edmjij pjnj tjkjp
tj kjp bob suibt uotu`

nb`dojib `jrdoj fbjsjoyj bonbvbnu yjoe ldoejijlb syc` tdribkjt ocrlji.

6. ^jkjp nd`clpdosjsb
Nbljoj tufuk tbnj` ljlpu ijeb ldlpdrtjkjo`jo auoesb-auoesboyj. Rjoe
tdrmjnb jnjijk tufuk j`jo fdrupjyj ldomjej crejo-crejo vbtji yjbtu
ndoe
ndoejo
jo ldoe
ldoeur
urjo
joeb
eb jibr
jibrjo
jo njrj
njrjk
k `d id
idoe
oejo
jo,, tu
tuoe
oe`j
`jb,
b, nj
njo
o pd
pdru
rutt nj
njo
o
ldoeutjlj`jo jibrjo `d ctj`, mjotuoe, njo pjru. ^jonj njo edmjij yjoe njpjt
nbtdlu`jo nbjotjrjoyj jnjijk rjsj kjus yjoe kdfjt, pdoboe`jtjo ndoyut ojnb,
pdouruojo td`jojo njrjk, `uibt nboebo, pugjt, sdrtj `dsjnjrjo yjoe luijb
tdrejoeeu.

7. ^jkjp brdvdrsbfdi

1
 Nbljoj `drusj`jo crejo yjoe tdrmjnb tdijk ldodtjp njo tbnj` njpjt
nbpdrf
nbpdrfjb`
jb`b.
b. ^jkjp
^jkjp bob tdrmjnb
tdrmjnb mb`j
mb`j tbnj`
tbnj` nbij`u
nbij`u`jo
`jo pdrtci
pdrtcicoe
coejo
jo sdsdedr
sdsdedrjj
luoe
luoe`b
`bo,
o, lj`j
lj`j jibr
jibrjo
jo njrj
njrjk
k j`jo
j`jo ldoe
ldoeji
jibr
br sj
sjoe
oejt
jt ij
ijlf
lfjt
jt sd
sdkb
kboe
oeej
ej

ldoydfjf`jo
ldoydfjf`jo pdouruojo
pdouruojo td`jojo
td`jojo njrjk njo ndoyut
ndoyut mjotuoe.
mjotuoe.
Ld`jobsld pdrtjkjojo tufuk
tufuk j`jo ldoeutjlj`jo jibrjo njrjk `d ctj`
ctj` njo
njo
mjotuoe sdkboeej jibrjo `d crejo-crejo sdpdrtb kjtb njo ebomji ldouruo. Kji
bob yjoe ldomjnb pdoydfjf rusj`oyj kjtb ljupuo ebomji. Ujijupuo ndoejo
pdoecfjtjo yjoe fjb` sd`jibpuo, `drusj`jo crejo yjoe tdrmjnb tdijk ldodtjp
njo tbnj` njpjt nbpdrfjb`b.

6.
6.:.
:.4
4 Ljob
Ljobad
adst
stjs
jsbb @ibo
@ibobs
bs

Edmjij
Edmjij njo tjonj
tjonj yjoe
yjoe nbsdfj
nbsdfjf`j
f`jo
o cidk
cidk syc`
syc` kbcvc
kbcvcidl
idlb`
b` j`bfjt
j`bfjt oco
pdrnjrjkjo sdrtj pdrnjrjkjo jnjijk sjlj lds`b jnj sdnb`bt pdrfdnjjo njijl
`dgdp
dpjjtjo tblfuioyj sy
syc
c`. Vds
dsp
pcos absbciceb yjoe ocrl
rljji jnjijk
ldlpdrtjkjo`jo pdrausb tdrkjnjp ctj` njo mjotuoe sjlbi ldlpdrfjb`b vciuld
njrjk
njrjk njijl
njijl sbr`uij
sbr`uijsb
sb ndoejo
ndoejo dad`tb
dad`tba.
a. Nbsbob
Nbsbob j`jo
j`jo tdrmjnb
tdrmjnb pdoboe
pdoboe`jt
`jtjo
jo `drmj
`drmj
sblpjtbs, kbpdrvdotbijsb, pdlfuiuk vdoj yjoe `cijps, pdidpjsjo kcrlcod strdss
sdrt
sdrtjj d`
d`sp
spjo
josb
sb fds
dsjr
jr euoj
uoj pdoe
doebs
bsbj
bjo
o vci
ciu
uld pd
pdl
lfu
fuiu
iuk
k njr
jrjk
jk ndo
doe
ejo
ldoeeuoj`jo gjbrjo botdrstbsbji, botrjsdiuijr njo ldouruo`jo prcnu`sb urbo.

Xdoeecicoejo ndrjmjt syc` kbpcvcidlb` fdrnjsjr`jo `cnbsb `ibobs =

5
@ijsbab`jsb pdrnjrjkjo fdrnjsjr`jo pdrsdotjsd vciuld njrjk yjoe kbijoe=

6.:.
6.:.1
1 Nb
Nbje
jeoc
ocsb
sbss Wyc`
Wyc` Kbp
Kbpcv
cvci
cidl
dlb`
b`

Xdond`jtjo Xjnj Wyc`= Nbjeocsbs Jwji njo Dvjiujsb

@ibobs (Nbjeocsbs prbldr)
^j`b`jr`jnbj, tj`bpodj, sbjocsbs, cibeurbj, dosdajicpjtb, (fboeuoe), kbpcpdrausb
pdrbadr (lcttidn joeectj edrj`), kbpctdosb (td`jojo njrjk sbstci 9 28 llKe)
llKe)
Ijfcrjtcrbul
Kdlcei
Kdl ceicfi
cfibo,
bo, Wdi Njrjk
Njrjk Xutbk
Xutbk,, ^rclfc
^rclfcsbt
sbt X^/X^^
X^/X^^ Did`tr
Did`trcib
cibt,
t, Jojibsj
Jojibsj Ejs
Njrjk Jrtdrbji Gj, Le FTO, @rdjtbobo Wdrul Ij`tjt D@E
Xdljotjujo
Xjotju ojpjs njo D@E fdr`dijomutjo
@jtdtdr td`jojo jrtdrb
Lcobtcr td`jojo vdoj sdotrji
C`sbldtrb vdoj
@jtdtdr jrtdrb puilcojibs
- Gurjk Mjotuoe
- ^d`j
^d`joj
ojo
o c`iu
c`iusb
sb jr
jrtd
tdrb
rb pjru
pjru
- Wjturjsb c`sbedo njrjk vdoj/jrtdrb gjlpurjo (Fdr`jij jtju

fdr`dijomutjo)

;
 C`sbldtrb
D`c`jrnbcerjl
Xdogbtrjjo
Vcotedo njnj, Vcotedo jfncldo,
jfncldo, G^-Wgjo njnj njo jfncldo, D`c`jrnbcerjl
D`c`jrnbcerjl
, Xuilcojry pdrausbco sgjo

6.:.5 ^jtjij`sjoj

Ljojmdldo syc` kbpcvcidlb` kjrus nbij`u`jo sbluitjo jotjrj stjfbibsjsb G-J-F

njo ldoejtjsb sulfdr pdrnjrjkjo (co-ecboe fiddnboe), fbij jnj.
:. Xjstb`
Xjstb`jo
jo mjijo ojp
ojpjs
js njo pdrojpjs
pdrojpjsjo
jo pjsbdo
pjsbdo njijl `conbs
`conbsbb fjb` (Xj86
(Xj86 ?;8
llKe). Mjijo ojajs sdfjb`oyj nbfdfjs`jo sdedrj njo stjfbibsjsb mb`j pdriu.
Mb`j tdrmjnb `djnjjo pjtciceb (sdpdrtb podulctkcrj`s, klctkcrj`s, njo aijbi
gkdst) yjoe ldoeejoeeu pdrojajsjo kjrus sdedrj nbtjoejob.
6. ^dlpjt`jo
^dlpjt`jo pjsbdo
pjsbdo njijl
njijl pcsbsb
pcsbsb `j`b idfbk
idfbk tboeeb
tboeeb uotu`
uotu` ldlpdrfjb`
ldlpdrfjb`bb sbr`uijsb
sbr`uijsb
sdrdfrji idfbk fjb` njo ldoncrcoe jibrjo vdoj `dlfjib `dmjotuoe (`dgujib
pjsbdo gdndrj `dpjij). Ij`u`jo rdsusbtjsb gjbrjo sdedrj ldijiub j`sds
botrjvdoj. `jtdtdr vdoj sdotrji, ljupuo mjiur botrjcsdcus. Xjnj sbtujsb ndoejo
sjrjoj tdrfjtjs, prcsdnur vdojsd`sb njpjt nbij`u`jo pjnj vdoj sjadoj ljeoj
uotu` ldonjpjt`jo j`sds vjsguijr.
7. Gjbrj
Gjbrjo
o yj
yjoe
oe nbfd
nbfdrb`
rb`jo
jo bjijk
bjijk ej
ejrj
rjl
l sd
sdbl
blfj
fjoe
oe sdpdrt
sdpdrtbb Vboe
Vboedr
dr's
's ij
ij`t
`tjt
jt (VI)
(VI)
ndoejo mjrul boaus yjoe fdsjr. ^bnj` jnj fu`tb ldnbs tdotjoe `didfbkjo
pdlfdrbjo gjbrjo `cicbn pjnj syc` kbpcvcidlb`. Xdlfdrbjo fcius 6-> I
nj
njijl
ijl 68
68-7
-78
8 ldob
ldobtt nbkj
nbkjrj
rjp`
p`jo
jo nj
njpj
pjtt ldoe
ldoedl
dlfj
fjib
ib`j
`jo
o kd
kdlc
lcnb
nboj
ojlb
lb`.
`.
Xdoeeuojjo rdsusbtjsb ndoejo ejrjl bsctcous (OjGI 8,2%) kjrus nbwjspjnjb
dad` sjlpboe jsbncsbs kbpdr`icrdlb`. Fcius jwji :-6 ibtdr pjnj crjoe ndwjsj
(68li/`e
(68li/`e pjnj pjsbdo joj`) njo rdspco pjsbdo nbobijb. Mb`j tjonj vbtji sunjk
`dlfji
`dlfjibb ocrlji
ocrlji pjsbdo
pjsbdo nbjwjsb
nbjwjsb jejr
jejr tdt
tdtjp
jp stjfbi
stjfbi njo njrjk pjsbdo
pjsbdo pdriu
pdriu
nb`brbl uotu` nbgcgc`jo. Mb`j tjonj vbtji fjb` sdldotjrj, boaus `rbstjicbn
nbijomut`jo njo nbpdrsbjp`jo njrjk yjoe gcgc`. Xjnj pjsbdo syc` ndrjmjt BQ,
kjrus nbfdrb`jo gjbrjo `rbstjicbn njo njrjk.
>. Obijb
Obijb `dtjt kdlcnbo
kdlcnbojlb`
jlb` njo jljtb
jljtb tjonj-t
tjonj-tjon
jonjj pdrfjb
pdrfjb`jo
`jo syc`=
syc`= tjonj
tjonj vbtji,
vbtji,
`dsjnj
`dsjnjrjo
rjo,, pdrausb
pdrausb pdrbadr,
pdrbadr, urb
urbod
od cutput
cutput,, puisd
puisd cxbldt
cxbldtry.
ry. njo jojibs
jojibsbs
bs ejs

2
 njrjk. @conbsb jsbncsbs, pjnj ndwjsj sdrboe`jib j`bfjt pdrausb yjoe furu`,
fbjsjoyj j`jo ldlfjb` sdonbrb sdtdijk rdsusbtjsb. ^drjpb fb`jrfcojt mjrjoe
nbeuoj`jo0

4. Jt
Jtjs
jsbb sulfd
sulfdrr pdrnj
pdrnjrj
rjkj
kjo
o (coecboe fiddnboe). @cotrci pdrnjrjkjo tdrejotuoe
sulfdr pdrnjrjkjo njo sdrboe ldldriu`jo botdrvdosb fdnjk. Xjnj pjsbdo
ndoejo
ndoejo trjulj
trjulj,, pdrnjr
pdrnjrjkj
jkjo
o iujr
iujr kjrus
kjrus nbjtjsb
nbjtjsb ndoejo
ndoejo ldod`j
ldod`jo
o sulfdr
sulfdr
pdrnjrjkjo sdgjrj ijoesuoe. Kdlcstjsbs njrurjt sdgjrj cpdrjtba nbpdriu`jo
jpjfbij
jpjfbij tdrmjnb
tdrmjnb pdrnjrjkjo
pdrnjrjkjo ljsba (~>8%).
(~>8%). Arj`tur
Arj`tur tuijoe
tuijoe pjomjoe
pjomjoe nbtjoejob
nbtjoejob
ndoejo
ndoejo trj`sb
trj`sb uotu`
uotu` ldoeu
ldoeurjo
rjoeb
eb `dkbij
`dkbijoej
oejo
o njrjk.
njrjk. @dluoe
@dluoe`bo
`bojo
jo jnjoyj
jnjoyj
pdrnjrjkjo kjrus nbsdijiu nbgurbejb jpjfbij `dkbijoejo fdiul njpjt tdrjtjsb.
1. ^rjo
^rjoau
ausb
sb tbnj
tbnj`
` nbrd`
nbrd`cl
cldo
donj
njsb`
sb`jo
jo sj
sjlp
lpjb
jb kd
kdlj
ljtc
tc`r
`rbt
bt nb
nbfj
fjwj
wjk
k 6>
6>%
% jtju
jtju
kdlceicfbo nb jtjs ;er/nI, tdtjpb tdtjp ldlpdrkjtb`jo mulijk `dkbijoejo

njrjk yjoe
njrjk yjoe ljsbk
ljsbk tdrmjnb
tdrmjnb njo `clcrf
`clcrfbn
bn ljsboe
ljsboe‗lj
‗ljsbo
sboe
e pjsbdo
pjsbdo (lbssji
(lbssji
pdoyj`bt mjotuoe njo sdfjejboyj).
- Wjtu
Wjtu uobt
uobt VFG j`jo
j`jo ldob
ldoboe`
oe`jt`
jt`jo
jo kdlcei
kdlceicfb
cfbo
o :er/nI
:er/nI njo
njo kdljtc
kdljtc`rb
`rbtt 6-
7% pjnj crjoe ndwjsj.
- ^rjo
^rjosau
sausb
sb :8 li/`
li/`e
e VFG
VFG j`
j`jo
jo ldobo
ldoboe`
e`jt
jt`j
`jo
o `c
`cos
osdo
dotrj
trjsb
sb kdlcei
kdlceicf
cfbo
bo
sdfjoyj` 7er/nI njo kdljtc`rbt sdfjoyj` :8%.
- Xjnj
Xjnj `co
`conb
nbsb
sb yjo
yjoe
e sjoe
sjoejt
jt njru
njrurjt
rjt,, tr
trjo
josau
sausd
sd pjg`dn rdn gdii (XVG) sdsujb
ecicoejo njrjk njpjt nbfdrb`jo, jtju
- Xdlf
Xdlfdr
drbj
bjo
o XVG ecico
ecicoej
ejo
o njrjk
njrjk C nj
njo
o rkdsus
rkdsus odejt
odejtba
ba (kjru
(kjruss ldldou
ldldoukb
kb

`dnujoyj) kjoyj nbrd`cldonjsb`jo pjnj pjsbdo yjoe ecicoejo njrjkoyj

tbnj
tbnj`
` nj
njpj
pjtt nb`d
nb`dtj
tjku
kub.
b. Fb
Fbij
ij tdrsd
tdrsdnb
nbjj jo
jojib
jibsb
sbss ec
ecic
icoe
oejo
jo nj
njrj
rjk
k kj
kjru
russ
nbprbc
nbprbcrbt
rbtjs`
js`jo
jo njkuiu
njkuiu lbsjio
lbsjioyj
yj ndoejo
ndoejo ldtcn
ldtcndd jeiutb
jeiutbojs
ojsbb sdndrkj
sdndrkjoj.
oj.
Wdijiu
Wdijiu pdrtbl
pdrtblfjo
fjoe`j
e`jo
o jotjrj
jotjrj ljoajj
ljoajjtt njo rbsb`c
rbsb`c trjosaus
trjosausbb njrurj
njrurjtt bob
njijl sbtujsb dldredosb.
5. Xjnj
Xjnj `conbs
`conbsbb kbpcvc
kbpcvcidl
idlbj
bj yjoe
yjoe fdrjt
fdrjt njo fdr`dpj
fdr`dpjomj
omjoej
oejo,
o, pdrtbl
pdrtblfjo
fjoe`j
e`jo
o
nu`uoe
nu`uoejo
jo boctrc
boctrcpb`
pb` ndoejo
ndoejo ncpjlb
ncpjlbo,
o, vjscpr
vjscprdsb
dsbo,
o, jtju ncfutj
ncfutjlbo
lbo uotu`
uotu`
ldoboe
ldoboe`jt
`jt`jo
`jo `d`ujt
`d`ujtjo
jo vdotrb`
vdotrb`di
di sdtdijk
sdtdijk vciuld
vciuld njrjk
njrjk nbgu`u
nbgu`upb
pb tdridfb
tdridfbk
k
njkuiu. Xdlfdrbjo ocrdpbodarbo boaus tbnj` fjoyj` ldlfdrb`jo ljoajjt pjnj

kbpc
kbpcvc
vcid
idlb
lb`.
`. Xdlf
Xdlfdr
drbjo
bjo oj
ojic
ic`s
`sco
co fc
fciu
iuss 78 lge/
lge/`e
`e nj
njij
ijl
l 7 -4 ldob
ldobtt

:8
 nbijomut`jo 18 lge/`e njijl : mjl njijl nd`strcs 4% njpjt ldlfjotu
ldoboe`jt`jo LJX.
@dfdrk
@dfdrkjsb
jsbijo
ijo ljojmdl
ljojmdldo
do syc`
syc` kbpcvc
kbpcvcidl
idlb`
b` nbibkj
nbibkjtt njrb
njrb fdfdrjp
fdfdrjpjj pjrjld
pjrjldtdr
tdr

fdrb`ut =
Kdlcnbojlb`
• LJX ?18 sjlpjb 14 ll Ke (idfbk tboeeb tjredtoyj pjnj `jsus pdoyj`bt
mjotuoe `crcodr)
• GQX < ; sjlpjb :6 ll Ke/XJCX < :6 sjpjb :4 ll Ke (idfbk tboeeb obijboyj
pjnj `jsus syc` `jrnbcedob`
• GB ? 6.: I/lbo/l6
Cptbljsb Xdoebrbljo C`sbedo
• Kdlceicfbo ? 2 e/nI0 ? 5 e/I pjsgj syc` jnjijk gu`up

• Wjturjsb jrtdrbji ? 26%

• LQC6 ? 18%, sGQC6 ?58%
• Ocrljibsjsb sdrul ij`tjt (kboeej 8.4 lI/`e/mjl
Vdvdrsd Crejo Wystdl Nysauogtbco
• Vdvdrsd dogdicpjtky
• Xdrtjkjoj`o prcnu`sb urbo ? 8.4 lI/`e/mjl

6.:.; @clpib`jsb

Nbsauoesb Wbstdl Crejo njijl Wyc`

Wbstdl Wjrja Xusjt Dosdajicpjtb (Bs`dlb` jtju sdptb`)

Mjotuoe ^j`b`jrnbj, Frjnb`jrnbj

Wuprjvdotrb`uijr tj`b`jrnbj
Qdotrb`uijr D`tcpb`
Lbc`jrnbji bs`dlbj
Lbc`jrnbji ndprdsb
Wbstdl Xdrojpjsjo Ejeji ojpjs j`ut
Wbonrcl Ejoeeujo Ojpjs
Ebomji Ejeji ebomji prdrdoji
Jgutd tufuijr odgrcsbs
Wbstdl Ejstrcbotdstboji Bidus
Ejstrbtbs drcsbaj
Xjo`rdjtbtbs

::
 @cidsbstbtbs J`ji`uius
Xdonjrjkjo suflugcsj `cico
^rjosiulboji trjosicgjtbco ca
fjgtdrbj/jotbedos

Kjtb Kdpjtkjtb
Wyc` btbs bs`dlb`
@cidstjtbs botrjkdpjtbg
Wbstdl Kdljtciceb NBG
Nbiutbcoji tkrclfcgytcpdobj
Ldtjfcibg Kbpdreib`dlbj
Eib`cedocibsbs
Eiu`codcedodsbs
Kbpceib`dlbj
Kbpdrtrbeibsdrbndlbj
Wbstdl Bluo Ndprdsb auoesb sjwjr usus
Ndprdsb bluobtjs sdiuidr
Ndprdsb bluobtjs kulcrji
6.6. Arj`tur
Ndabobsb

Arj`tur jtju pjtjk tuijoe jnjijk tdrputusoyj `cotboubtjs mjrboejo tuijoe

jtju
jtju tu
tuij
ijoe
oe rjwjo
rjwjo yj
yjoe
oe ulul
ululoy
oyjj nbsd
nbsdfj
fjf`
f`jo
jo ci
cidk
dk ru
runj
njpj
pj`s
`sjj (Ljo
(Ljosm
smcd
cdr,
r,
6888).Arj`tur adlur jnjijk tdrputusoyj `cotboubtjs fjtjoe tuijoe adlur yjoe fbsj
tdrmjnb j`bfjt trjulj ijoesuoe.

Dtbciceb

Xjnjj njsjro
Xjn njsjroyj
yj tuijoe
tuijoe fdrsbaj
fdrsbajtt rdijtba
rdijtba rjpuk,
rjpuk, ojluo
ojluo gu`up
gu`up ldlpuo
ldlpuoyjb
yjb

`d`ujtjo njo njyj pdejs uotu`

`d`ujtjo uotu` ldojkjo td`jojo.
td`jojo. Ldourut
Ldourut Wlditzdr &
Fjrd (688:), pdoydfjf arj`tur jnjijk njpjt nbfjeb ldomjnb tbej yjbtu=

:. Ar
Arj`
j`tu
turr ^rjul
^rjuljt
jtb`
b`

^rjulj ijoesuoe yjbtu pu`uijo ijoesuoe tdrkjnjp tuijoe sdkboeej tuijoe

pjtjk sdgjrj spcotjo. Xdlu`uijo fbjsjoyj ldoydfjf`jo arj`tur ldibotjoe
njo `drusj`jo pjnj `uibt nb jtjsoyj.
j) ^rjulj
^rjulj tbnj` ijoesuoe fdrjrtb
fdrjrtb pu`uijo ijoesuoe
ijoesuoe fdrjnj
fdrjnj mjuk njrb ic`jsb
fdoturjo.
f) Arj`tur yjoe nbsdfjf`jo `cotrj`sb `drjs yjoe ldonjnj` njrb ctct yjoe

:6
 `ujt.
6. Arj`tu
Arj`turr Xjtc
Xjtcice
iceb`
b`
Njijl
Njijl kji bob `drusj
`drusj`jo
`jo tuijoe
tuijoe j`bfjt
j`bfjt prcsds
prcsds pdoyj`
pdoyj`bt
bt nbljoj
nbljoj ndoejo
ndoejo

trjulj lbocr njpjt ldoej`bfjt`jo arj`tur. Njpjt tdrmjnb pjnj tulcr tuijoe
mboj` ljupuo ejojs, boad`sb sdpdrtb cstdclbdibtbs, njo rj`kbtbs yjbtu sujtu
pdoyj`bt tuijoe yjoe nbsdfjf`jo cidk ndabsbdosb Qbtjlbo N yjoe
ldlpdoejrukb sdluj mjrboejo s`didtji ijbo.
7. Arj`tu
Arj`turr Wpcot
Wpcotjo
jo
Arj`tur spcotjo fbjsjoyj nbsdfj`jo cidk strdss tuijoe yjoe tdrus ldodrus
lbsjioyj pjnj pdoyj`bt pcibc.

Ljobadstjsb @ibobs
Jnjpuo tjonj njo edmjij njrb arj`tur ldourut Wlditzdr & Fjrd (688:) jotjrj ijbo=
:. Ndacrlbtjs
Ndacrlbtjs yjoe nbsdfjf
nbsdfjf`jo
`jo cidk
cidk ctct-ctct
ctct-ctct d`strdlbt
d`strdlbtjs
js yjoe ldojrb`
ldojrb` pjtjkjo
pjtjkjo
tuijoe.
6. @rdpbtjsb
@rdpbtjsb yjbtu
yjbtu rjsj
rjsj edldrdtj`
edldrdtj` `dtb`j
`dtb`j umuoe tuijoe
tuijoe fdredsdr
fdredsdr
7. Fdoe`j`
>. D`blcsbs
4. Wpjsld
Wpjsld ctct
ctct njo spjsld bovciuotd
bovciuotdrs
rs nd`jt
nd`jt arj`tur
arj`tur
1. Oydrb yjoe
yjoe luoe`bo
luoe`bo nbsdfjf
nbsdfjf`jo
`jo cidk
cidk spjld
spjld ctct fdrpbo
fdrpbonjk
njk tuijoe
tuijoe njrb
njrb

tdlpjtoyj njo `drusj`jo stru`tur nb njdrjk yjoe fdrnd`jtjo

5. @dkbijoejo
@dkbijoejo sdosjsb yjoe njpjt tdrmjnb
tdrmjnb j`bfjt
j`bfjt rusj`oy
rusj`oyjj sjrja
;. Wyc`
Wyc` kbpcvci
kbpcvcidlb
dlb`
` j`bfjt
j`bfjt njrb `dkb
`dkbijo
ijoejo
ejo njrjk
njrjk
2. Xdredrj`jo
Xdredrj`jo jfocr
jfocrlji
lji nbljoj
nbljoj tdlpjt
tdlpjt arj`tur
arj`tur ldomjnb
ldomjnb sdonb
sdonb pjisu
pjisu
:8
:8.. Ejoeeujo auoesb
auoesb nbljoj d`strdlbtjs tbnj` njpjt nbedrj``jo

^jtjij`sjoj

Jnjpuo prbosbp pdojtjij`sjojjo arj`tur jnjijk sdfjejb fdrb`ut=

:7
:. Vd`c
Vd`ceo
eobs
bsbb

Xrbo
Xrbosbp
sbp utjl
utjljj jn
jnji
jijk
jk ldoe
ldoedt
dtjk
jkub
ub nj
njo
o ldob
ldobij
ijbb `d
`djn
jnjj
jjo
o arj`t
arj`tur
ur nd
ndoe
oejo
jo
jojlodsbs,
jojlodsbs, pdldrb`sjjo `ibobs, njo rjnbciceb.
rjnbciceb. Xjnj jwji pdoecfjtjo
pdoecfjtjo pdriu
nbpdrkjtb`j
nbpdrkjtb`jo
o ic`jsb
ic`jsb arj`tur,
arj`tur, fdotu`
fdotu` arj`tur,
arj`tur, ldodotu`jo
ldodotu`jo td`ob` yjoe sdsujb
uotu`
uotu` pdojtji
pdojtjij`s
j`sjoj
jojjo,
jo, sdrtj
sdrtj `clpib
`clpib`js
`jsbb yjoe
yjoe luoe`b
luoe`bo
o tdrmjnb
tdrmjnb sdijlj
sdijlj njo
sdsunjk pdoecfjtjo.
6. Vdnu
Vdnu`s
`sbb
Vdnu
Vdnu`s
`sbb arj`t
arj`tur
ur jn
jnji
jijk
jk ldoe
ldoedl
dlfj
fjib`
ib`jo
jo au
auoe
oesb
sb oc
ocrl
rlji
ji nj
njo
o ldog
ldogde
dejk
jk
`clpib
`clpib`js
`jsbb sdpdrtb
sdpdrtb `d`j`u
`d`j`ujo,
jo, ndacrl
ndacrlbtj
btjs,
s, njo pdrufj
pdrufjkjo
kjo cstdcj
cstdcjrtr
rtrbtbs
btbs nb
`dlunbjo kjrb.
7. Vdtd
Vdtdos
osbb
Vdtdosb
Vdtdosb jnjijk ldtcnd yjoe nbij`sjoj`j
nbij`sjoj`jo
o uotu`
uotu` ldlpdrtjkjo
ldlpdrtjkjo`jo
`jo arjeldo-
arjeldo-
arjeldo tuijoe sdijlj ljsj pdoydlfukjo ndoejo gjrj blcfbibsjsb.
>. Vdkj
Vdkjfb
fbib
ibtjs
tjsbb
Vdkj
Vdkjfb
fbib
ibtjs
tjsbb nbij
nbij`s
`sjo
joj`
j`jo
jo uo
uotu
tu`
` ldoe
ldoedl
dlfj
fjib`
ib`jo
jo j`
j`tb
tbabt
abtjs
js au
auoe
oesbc
sbcoj
ojii
sdlj`sblji luoe`bo.
Totu` ldlpdrtjkjo`jo blcfbibsjsb njijl arj`tur, sdtdijk nbij`u`jo rdnu`sb,
arjeldo tuijoe kjrus nbpdrtjkjo`jo njijl pcsbsb njo `dsdmjmjrjo yjoe fdojr
sjlpjb tdrmjnb pdoyjtujo. ^bonj`jo yjoe njpjt nbij`u`jo jotjrj ijbo=
j) Cpdo Vd
Vdnugtb
nugtbco
co jon Dxtdroji
Dxtdroji Abxjtbco
Abxjtbco (CVDA)
(CVDA)
^bonj`jo
^bonj`jo bob ldrupj`jo
ldrupj`jo pbibkjo fjeb sdfjebjo fdsjr arj`tur.
arj`tur. Ab`sjsb
Ab`sjsb d`stdroji
d`stdroji
njpjt ldoeeuoj`jo `cosdicsj sgrdw, ldtbi ldtj`rbijt, jtju ndoejo mdobs ijbo
sdpdrtb ebps.
f) Cpdo Vdnugtbco jon Botdroji Abxjtbco (CVBA)
CVBA
CVBA j`jo
j`jo ldlpdr
ldlpdrtjk
tjkjo`
jo`jo
jo pcsbsb
pcsbsb tuijoe
tuijoe yjoe
yjoe arj`tur
arj`tur ndoejo
ndoejo ldij`u
ldij`u`jo
`jo
pdlfdnjkjo uotu` ldljsu``jo pj`u, sd`rup, jtju pdo `d njijl tdlpjt
arj`tur uotu` ldlab`sjsb fjebjo-fjebjo tuijoe pjnj arj`tur sdgjrj fdrsjljjo. 5
Bonb`jsb nbij`u`jooyj CVBA jotjrj ijbo=
- Arj`tur
Arj`tur yjoe tbnj` fbsj sdlfuk
sdlfuk njo fjkjyj od`rcsbs
od`rcsbs jvjs`uidroyj
jvjs`uidroyj tboeeb
tboeeb
- Arj`tur
Arj`tur yjoe tbnj` fbsj nbrdpcsbsb
nbrdpcsbsb tdrtutup
tdrtutup lbsjioyj arj`tur
arj`tur nbsic`jsb
- Arj`tu
Arj`turr yjoe
yjoe njpjt
njpjt nbrdpc
nbrdpcsbsb
sbsb tdtjpb
tdtjpb suibt
suibt nbpdrtj
nbpdrtjkjo
kjo`jo
`jo lbsjioyj
lbsjioyj arj`tur
arj`tur

:>
 jotdfrjgkbb njo arj`tur adlur
- Arj`tur
Arj`tur yjoe ldlfdrb`
ldlfdrb`jo
jo kjsbi fjb` ndoejo
ndoejo cpdrjsb
cpdrjsb

6.7. Jodstdsb
6.7.:
6.7.: Ljojm
Ljojmdld
dldo
o Xdrbcp
Xdrbcpdr
drjtb
jtbaa pjnj Xjsbd
Xjsbdo
o Arj`tur
Arj`tur

Dvjiujsb Xrj Jodstdsb

Dvjiujsb prj-jodstdsb njpjt fdrupj pdrsbjpjo ldotji njo absb` pjsbdo, pdrdogjojjo
jodstdsb njo `ijsbab`jsb stjtus absb`.

Xdrsbjpjo ldotji njo absb` pjsbdo

:) Jojl
Jojlod
odsbs
sbs
µ Bndotbtjs pjsbdo, lbsjioyj = ojlj, ulur, jijljt njo pd`drmjjo

µ Vbwjyjt pdoyj`bt yjoe sdnjoe jtju pdrojk nbndrbtj yjoe luoe`bo njpjt
ldomjn
ldomjnbb pdoyui
pdoyuibt
bt njijl
njijl jodstds
jodstdsbj
bj sdpdrt
sdpdrtbb pdoyj`
pdoyj`bt
bt jidreb,
jidreb, nbjfdtds
nbjfdtds
ldii
ldiibt
btus
us,, pd
pdoy
oyj`
j`bt
bt pj
pjru
ru `r
`rco
cob`
b`,, pd
pdoy
oyj`
j`bt
bt mj
mjot
otuo
uoe
e nj
njo
o kb
kbpd
pdrt
rtdo
dosb
sb,,
pdoyj`bt kjtb njo pdoyj`bt ebomji.
µ Vbwjyj
Vbwjyjtt cfjt-c
cfjt-cfjt
fjt yjoe
yjoe sdnjoe
sdnjoe jtju tdi
tdijk
jk nbeuoj
nbeuoj`jo
`jo njo luoe`b
luoe`bo
o
njpjt ldoblfui`jo botdrj`sb ndoejo cfjt-cfjt jodstdsb.
µ Vbwjyjt cpdrjsb njo jodstdsbj yjoe pdrojk nbjijlb, fdrjpj `jib njo
sdijoe wj`tuoyj, sdrtj jpj`jk pjsbdo ldoejijlb `clpib`jsb sjjt btu.
µ
@dfbjsj
@dfb jsjjo
jo fu
furu
ru`
` sd
sdkj
kjrb
rb-kj
-kjrb
rb yj
yjoe
oe nj
njpj
pjtt ldlp
ldlpdodoej
ejru
rukb
kb mjijo
mjijooy
oyjj
jo
jods
dstd
tdsb
sb lbsji
lbsjioy
oyjj ldrc
ldrc`c`c`,
`, ji
ji`c
`ckc
kcci
ci,, cfcfjt
jt-cf
-cfjt
jt pd
pdod
odoj
ojoe
oe jt jtju
ju
ojr`ctb`.
6) Xdldrb
Xdldrb`sj
`sjjo
jo absb`
absb`
µ ^boeeb
^boeeb njo fdrjt fjnjo uotu` ldlpdr`brj`jo
ldlpdr`brj`jo ncsbs cfjt, tdrjpb gjbrjo
yjoe nbpdriu`jo njo mulijk urbo sdijlj njo pjsgj fdnjk.
fdnjk.
µ @dsjnj
@dsjnjrjo
rjo ulul,
ulul, `dsjnj
`dsjnjrjo
rjo,, tjonj-
tjonj-tjo
tjonj
nj jodlbj
jodlbj,, td`joj
td`jojo
o njrjk,
njrjk,
ard`udosb ojnb, pcij njo ard`udosb pdrojajsjo.

:4
 µ Xdldrb`
Xdldrb`sjjo
sjjo sjiurjo
sjiurjo pdroja
pdrojajsjo
jsjo00 fjtu`-
fjtu`-fjt
fjtu`,
u`, sputul
sputul,, sdsj`
sdsj` ojajs,
ojajs,
tjonj-
tjonj-tjo
tjonj
nj sulfjt
sulfjtjo
jo mji
mjijo
jo ojajs,
ojajs, pdlj`j
pdlj`jbjo
bjo ebeb
ebeb pjisu,
pjisu, trbslu
trbslus,
s,
pdrsdonbjo tdlpcrc ljonbfuij.

µ ^jonj-tjonj pdoyj`bt mjotuoe njo `jrnbcvjs`uidr0 nbspou jtju crtcpou,

sbjocsbs, kbpdrtdosb
µ Jfncld
Jfncldo
o uotu`
uotu` ldibkjt
ldibkjt jnjoy
jnjoyjj nbstdo
nbstdosb,
sb, ljssj,
ljssj, jsbtds
jsbtds yjoe
yjoe njpjt
njpjt
ldlf
ldlfuj
ujtt td
td`j
`joj
ojo
o botr
botrjj jfnc
jfnclb
lboj
ojii ldob
ldoboe
oe`j
`jtt sd
sdkb
kboe
oeej
ej nj
njpj
pjtt
ldoydfjf`jo rdeurebtjsb.
7) W`cr
W`cr Ljiijl
Ljiijlpjt
pjtbb
Xdobijbjo tjlpj`jo ajrboe ndoejo W`cr Ljiijlpjtb. Njijl jodstdsb, s`cr
Ljiijlpjtb nbeuoj`jo uotu` ldlprdnb`sb `dlunjkjo botufjsb. Kji bob
nbtdotu`jo ndoejo ldibkjt jojtclb rcoeej luiut, `kusus, btu nbnjsjr`jo

pjnj vbsbfbibtjs njsjr uvuij, pbijr ajugbji.

Bonb`jsb=
:. Dvjiujsb
Dvjiujsb jodstdsbc
jodstdsbciceb
iceb uotu`
uotu` ldobijb
ldobijb `dlunjkjo
`dlunjkjo botufjsb
botufjsb
6. Dvjiuj
Dvjiujsb
sb siddp
siddp jpodj
jpodj (d`s
(d`spdr
pdrbld
bldotj
otji)
i)
7. Totu
Totu`
` ldob
ldobji
ji `con
`conbsb
bsb tco
tcosbi
sbi
>. Ldibkj
Ldibkjtt pkjryo
pkjryox
x ndoejo
ndoejo luiut
luiut tdrfu`j
tdrfu`j sjjt bstbrjkjt
bstbrjkjt== tbnj`
tbnj` jnj acojsb
acojsb
njo tcomcijo ibnjk

^jlpj`jo ajrboe pjnj sjjt luiut tdrfu`j lj`sblji njo ibnjk nbmuiur`jo

lj`sblji ldourut Ljiijlpjtb nbfjeb ldomjnb > erjnd =

 Erjnd B = Xbijr ajrboe, uvuij, njo pjijtul lcid tdribkjt mdijs, sdiuruk
tcosbi tdribkjt mdijs

 Erjnd BB = Tvuij njo pjijtul lcid tdribkjt sdnjoe`jo pbijr ajrboe

tbnj` tdribkjt, sdtdoejk `djtjs njrb acssj tcosbi tdribkjt

 Erjnd BBB = Xjijtul lcid njo nurul ljsbk njpjt tdribkjt mdijs

 Erjnd BQ = Xbijr ajrboe, uvuij, njo pjijtul lcid tbnj` tdribkjt, tjoyj
pjijtul nurul yjoe tdribkjt.

:1
 >) Xdldrb`sjjo
Xdldrb`sjjo ijfcrjtcrbu
ijfcrjtcrbul
l
Xdldrb`sjjo ijfcrjtcrbul jotjrj ijbo fdrupj pdldrb`sjjo njrjk idoe`jp
urbod rutbo, actc tkcrj`s, D@E tdrutjlj pjnj pjsbdo nbjtjs >8 tjkuo `jrdoj
nbtj`ut`jo jnjoyj bs`dlbj lbc`jrn, spbrcldtrb njo frco`cspbrcldtrb pjnj
pjsbdo tulcr pjru, auoesb kjtb, auoesb ebomji, jojibsj ejs njrjk njo
did`trcibt.

@ijsbab`jsb stjtus absb`

@ijsbab
@ijsbab`js
`jsbb yjoe
yjoe nbeuoj
nbeuoj`jo
`jo uotu`
uotu` ldobij
ldobijbb `dfuej
`dfuejrjo
rjo absb`
absb` sdsdcrj
sdsdcrjoe
oe

fdrjsji njrb ^kd Jldrbgjo Wcgbdty ca Jodstkdsbcicebsts (JWJ). @ijsbab`jsb

sdfjejb fdrb`ut=

µ JWJ : ldrupj`jo pjsbdo tbnj` ldlbib`b `dijbojo crejob` ljupuo sbstdlb`

sdijbo pdoyj`bt yjoe j`jo nbcpdrjsb.
µ JWJ 6 ldrupj`jo pjsbdo yjoe ldlbib`b `dijbojo sbstdlb` rboejo sjlpjb
ndoejo
ndoejo sdnjoe
sdnjoe sdijbo
sdijbo pdoyj`
pdoyj`bt
bt yjoe
yjoe j`jo
j`jo nb cpdrjsb
cpdrjsb.. Lbsjio
Lbsjioyj
yj pdrc`
pdrc`c`
c`
j`tba,
j`tba, pdlbou
pdlboul
l ji`ckc
ji`ckci,
i, pjsbdo
pjsbdo kjlbi,
kjlbi, cfdsbtj
cfdsbtjss (789FL
(789FLB9>
B9>8),
8), NL njo
kbpdrtdosb tdr`cotrci.

:5
 µ JWJ 7 ldrupj`jo pjsbdo yjoe ldlbib`b `dijbojo sbstdlb` yjoe fdrjt sdijbo
pdoyj`bt yjoe j`jo nb cpdrjsb, tdtjpb fdiul ldoejogjl mbwj. Lbsjioyj
nbjfdtds ldibtus yjoe tj` tdr`cotrci njo kbpdrtdosb tj` tdr`cotrci, pjsbdo

DWVN ndoejo nbjibsbs rdeuidr.

µ JWJ
JWJ > ldrupj
ldrupj`jo
`jo pjsbdo
pjsbdo yjoe
yjoe ldlbib`
ldlbib`bb `dijbo
`dijbojo
jo sbstdlb
sbstdlb`
` fdrjt
fdrjt yjoe
yjoe
ldoejogjl mbwj sdijbo pdoyj`bt yjoe j`jo nb cpdrjsb. Lbsjioyj rbwjyjt
lbc`jrn boajr`, GJN `urjoe njrb 7 fuijo, sdpsbs, NBG, DWVN yjoe tbnj`
rdeuidr nbjibsbs.
µ JWJ 4 ldrupj`jo pjsbdo njijl `conbsb yjoe sjoejt mdid` nbljoj tbonj`jo
jodstdsb luoe`bo sjmj njpjt ldoydijljt`jo tjpb rdsb`c `dljtbjo tdtjp mjuk
idfbk fdsjr. Lbsjioyj cpdrjsb pjnj pjsbdo `clj fdrjt.
µ JWJ 1 ldrupj`jo pjsbdo yjoe tdijk nboyjtj`jo tdijk ljtb fjtjoe ctj`oyj
yjoe ljoj crejooyj j`jo nbjoe`jt uotu` `dlunbjo nbfdrb`jo sdfjejb crejo
ncocr fjeb yjoe ldlfutuk`jo.
µ Xjnj fdnjk gbtc jtju dldredogy fbjsjoyj nbgjotul`jo kurua D.

Xdrdogjojjo Jodstdsb
Vdogjoj jodstdsb ldibputb kji-kji =
:. Xrdldnb`jsb
6. Mdobs
Mdobs jodstd
jodstdsb
sb = ulul
ulul / jodstd
jodstdsb
sb ic`ji
ic`ji
7. Xdrjwjtjo
Xdrjwjtjo sdijlj
sdijlj jodstdsb
jodstdsb = pdlfd
pdlfdrbjo
rbjo c`sbed
c`sbedo
o njo
njo sdnjsb
sdnjsb

>. Xd
Xdoe
oejt
jtur
urjo
jo botr
botrjj / nurj
nurjot
otdd cpdr
cpdrjs
jsbb ld
ldibibpu
putb
tb lcob
lcobtc
tcrb
rboe
oe,, `d
`drj
rjgu
guoj
ojo,
o,
pdoejturjo gjbrjo, njo pdoeeuojjo td`ob`
td`ob` `kusus
4. Xdoe
Xdoejt
jtur
urjo
jo pj
pjsgj
sgj cp
cpdr
drjsb
jsb ldib
ldibpu
putb
tb pd
pdoe
oedo
donj
njib
ibjo
jo oy
oydrb
drb nj
njo
o pd
pdrjw
rjwjt
jtjo
jo
botdosba.

Xdrsbjpjo Xrj Jodstdsb

Xdrsbjpjo prjjodstdsb jnjijk ldlpdrsbjp`jo pjsbdo fjb` psb`bs ljupuo

abs
absb`
b` je
jejr
jr pj
pjsbd
sbdo
o sbjp
sbjp nj
njo
o cp
cptb
tblj
ljii uo
uotu
tu`
` ldom
ldomji
jijo
jobb pr
prcs
csdn
dnur
ur jo
jodst
dstdsb
dsb nj
njo
o

:;
nbjeocstb` jtju pdlfdnjkjo yjoe nbrdogjoj`jo sdsujb kjsbi dvjiujsb prjjodstdsb,
pdrsbjpjo muej ldogj`up surjt pdrsdtumujo tbonj`jo ldnbs.

^bonj`jo ldogj`up jbrwjy, frdjtkboe njo gbrguijtbco

gbrguijtbco.. C`sbedobsjsb,
tdrjpb gjbrjo,
gjbrjo, vjscprdscr/b
vjscprdscr/boctrc
octrcpb`
pb` njo trjosausb
trjosausb fbij nbpdriu`jo
nbpdriu`jo.. Xdljsjoejo
Xdljsjoejo
boaus fdrtumujo uotu` ldoeejotb ndabsbt gjbrjo sdijlj pujsj njo ldoe`crd`sb
ndabsbt gjbrjo prjfdnjk, sdfjejb ajsbibtjs vdoj tdrfu`j uotu` ldljsu`jo cfjt-
cfjtjo sdijlj cpdrjsb njo sdfjejb ajsbibtjs trjosausb njrjk, ldlfdrb`jo gjbrjo
pdldibkjrjjo, sdrtj ldoe`crd`sb ndabsbt jtju `dkbijoejo gjbrjo sdijlj cpdrjsb.
Fdrb`ut jnjijk tumujo njrb tdrjpb gjbrjo, yjbtu ldoeejotb gjbrjo njo `jicrb yjoe
nbjijlb pjsbdo prjfdnjk j`bfjt pujsj, ajsbibtjs vdoj tdrfu`j fjk`jo uotu` `crd`sb
ndabsbt j`bfjt kbpcvcidlb` jtju ndkbnrjsb. :,6,7,4 Gjbrjo yjoe nbeuoj`jo jnjijk=

- Totu
Totu`
` ldoe
ldoeej
ejot
otbb pujsj
pujsj nbfd
nbfdrb
rb`j
`jo
o gjbrj
gjbrjo
o pd
pdld
ldib
ibkj
kjrjj
rjjo
o

- Totu`
Totu` `crd
`crd`sb
`sb ndabsbt
ndabsbt pu
pujsj
jsj jtju
jtju ndkbnr
ndkbnrjsb
jsb fdrb
fdrb`jo
`jo gjbrjo
gjbrjo `rbst
`rbstjic
jicbn.
bn.

- Xdrn
Xdrnjrj
jrjkj
kjo
o j`ut
j`ut fdrb`
fdrb`jo
jo gjbr
gjbrjo
jo `rbst
`rbstji
jicb
cbn
n + `cicbn
`cicbn jtju
jtju trjo
trjosau
sausb
sb
njrjk.
Xdncljo `crd`sboyj sdfjejb fdrb`ut =

- Kb
Kbtu
tuoe
oe `df
`dfut
utuk
ukjo
jo gjb
gjbrj
rjo
o pdrk
pdrkjr
jrbb (pdr
(pdrmj
mjl)
l)

- Kbtuo
Kbtuoe
e ndabsb
ndabsbtt pujsj
pujsj (ijlj
(ijlj pujsj)
pujsj) jtju
jtju ndkb
ndkbnrj
nrjsb
sb (ndr
(ndrjmj
jmjtt ndkbn
ndkbnrjsb
rjsb))

- Mjl pdrtjlj sdtdijk boaus tdrpjsjoe fdrb`jo 48% ndabsbt + gjbrjo

pdldibkjrjjo/mjl
- Xjnj
Xjnj mjl
mjl `d
`d nuj,
nuj, nbfdrb`
nbfdrb`jo
jo 64%
64% ndabsb
ndabsbtt + gjbr
gjbrjo
jo pdld
pdldibk
ibkjrjj
jrjjo
o pdr
pdr mjl.
mjl.

- Xjnj
Xjnj mjl
mjl `d
`d tbej,
tbej, nbfdrb
nbfdrb`jo
`jo 64% ndabsb
ndabsbtt + gjbrjo
gjbrjo pdld
pdldibk
ibkjrjj
jrjjo
o pdr
pdr mjl.
mjl.
Xjsb
Xjsbdo
do sd
sdfj
fjb`
b`oy
oyjj ldoe
ldoeeu
euoj
oj`j
`jo
o `j
`jtd
tdtd
tdrr ac
acid
idy
y uotu
uotu`
` ldlc
ldlcob
obtc
tcrr
pdoediujrjo urbo. Totu` pjsbdo yjoe sjoejt fdrjt njpjt nbeuoj`jo lcobtcr
kd
kdlc
lcnb
nboj
ojlb
lb`
` uo
uotu
tu`
` ldib
ldibkj
kjtt `d
`dfu
futu
tukj
kjo
o rd
rdsu
susbt
sbtjsb
jsb nj
njo
o supc
supcrt
rt bo
boct
ctrc
rcpb
pb`.
`.
Xdrsbjp`jo jojiedsbj yjoe gu`up ndoejo sdedrj mb`j ljlpu nbij`u`jo. Wdijbo
pdrsbjpjo absb`, psb`cicebs pjsbdo muej kjrus nbpdrkjtb`jo sdfdiul tbonj`jo

cpdrjtba.
cpdrjtba. Xdrsbjpjo
Xdrsbjpjo psb`cicebs
psb`cicebs jnjijk pdrsbjpjo
pdrsbjpjo ajrlj`cice
ajrlj`cicebs
bs pdotboe
pdotboe uotu`
uotu`

:2
jodstdsbj njo pdlfdnjkjo.

Xdrsbjp
Xdrsbjpjo
jo nb `jljr
`jljr cpdrjsb
cpdrjsb ldibpu
ldibputb
tb pdrsbjp
pdrsbjpjo
jo ldmj
ldmj cpdrjsb
cpdrjsb,, ldsbo
ldsbo

jodstdsb, jijt rdsusbtjsb, cfjt rdsusbtjsb, cfjt jodstdsb, tbjoe boaus, jijt pjotju
`conbsb
`conbsb pjsbdo
pjsbdo,, `jrtu gjtjtjo ldnb` jodstdsb, sdrtj sdiblut
sdiblut pdoekjoejt
pdoekjoejt `kusus
uotu` fjyb njo crjoetuj.

Xjnjj pjsbdo
Xjn pjsbdo arj`tu
arj`turr luitbp
luitbpdi
di kjrus
kjrus jnj pdrsbjp
pdrsbjpjo
jo `kusus
`kusus lbsjio
lbsjioyj
yj
`crd`sb ejoeeujo auoesb crejo yjoe ldoejogjl, pdojoeeuijoejo oydrb, sdrtj
pdrsbjpjo trjosausb njrjk.

Xrdldnb`jsb
Xrdldnb`jsb jnjijk tbonj`jo pdlfdrbjo cfjt ‗ cfjtjo pdonjkuiujo njijl
rjoe`j pdij`sjojjo jodstkdsbj.
^umujo pdlfdrbjo prdldnb`jsb =
- Ldoeurjoeb `dgdljsjo
- Ldoeurjoeb oydrb
- Ldoeurjoeb `dfutukjo cfjt-cfjtjo jojstdtb`
- Ldoeurjoeb sd`rdsb sjiurjo pdrojpjsjo
- Ldoeurjoeb `dmjnbjo luji-luotjk pjsgj cpdrjsb
- Ldlfjotu pdoecscoejo ijlfuoe, ldoeurjoeb prcnu`sb jsjl ijlfuoe
- Ldogdejk rdaidx-rdaid`s yjoe tbnj` nbboejo`jo.
Xrdldnb`jsb njpjt nbfdrb`jo sdgjrj suotb`jo botrjlus`uidr (nbfdrb`jo
78
78->
->4
4 ldob
ldobtt sd
sdfd
fdiu
iul
l bo
bonu
nu`s
`sbb jo
jodst
dstdsb
dsbj)
j) jt
jtju
ju sd
sdgj
gjrj
rj suot
suotb`
b`jo
jo bo
botr
trjv
jvdo
dojj
(nbfdrb`jo 4-:8 ldobt sdfdiul bonu`sb jodstdsb).
Cfjt
Cfjt-c
-cfj
fjtj
tjo
o yjoe
yjoe nbeu
nbeuoj
oj`j
`jo
o uo
uotu
tu`
` pr
prdl
dldn
dnb`
b`js
jsbb jn
jnji
jijk
jk cf
cfjt
jt
jotb`c
jotb`cibo
ibodre
dreb`,
b`, cfjt
cfjt sdnjtba
sdnjtba,, njo cfjt
cfjt jojied
jojiedtb`
tb` ojr`ct
ojr`ctb`.
b`. Xdlfdr
Xdlfdrbjo
bjo cfjt
cfjt
ecicoejo jotb`cibodreb`, gcotckoyj suiajs jtrcpbo, fdrtumujo uotu` ldoeurjoeb
sd`rdsb `didomjr (sjibvj, sjiurjo ojajs, njo sjiurjo gdroj), ldoeurjoeb lctbibtjs
usus, ldogdejk spjsld ijrboe njo frco`us, ldogdejk frjnb`jrnb, njo ldijwjo
dad` ndprdsb ojr`ctb` tdrkjnjp pusjt ojajs. Xdlfdrbjo cfjt ecicoejo sdnjtba,
gcotckoyj lbnjzcijl, fdrtumujo uotu` ldlfdrb`jo rjsj oyjljo fjeb pjsbdo

68
prjfdnjk, fdfjs njrb rjsj gdljs njo tj`ut.

6.7.
6.7.6
6 Ljoj
Ljojmd
mdld
ldo
o bot
botrj
rjcp
cpdr
drjt
jtba
ba

Xbibkjo
Xbibkjo jodstdsbj-jodie
jodstdsbj-jodiedsbj
dsbj yjoe j`jo nbfdrb`jo
nbfdrb`jo `dpjnj pjsbdo yjoe j`jo
ldomjijob pdlfdnjkjo nbpdoejrukb cidk fdfdrjpj aj`tcr, lbsjioyj ulur, mdobs
`dijlbo, stjtus absb`, mdobs cpdrjsb, `dtdrjlpbijo njo ajsbibtjs yjoe tdrsdnbj, sdrtj
pdrlbotjjo pjsbdo. Njijl prj`td` jodstdsb, jnj 7 mdobs jodstdsbj-jojiedsbj yjoe
nbfdrb`jo pjnj pjsbdo yjoe j`jo ldomjijob pdlfdnjkjo, yjbtu =

- Jodstdsbj ulul,

- Jojiedsbj rdebcoji njo

- Jojiedsbj ic`ji.
Ldodotu`jo td`ob` jodstdsb kjrus nbnjsjrb cidk > kji, yjbtu ic`jsb cpdrjsb,
pcsbsb pjsbdo sjjt cpdrjsb, ljobpuijsb yjoe nbij`u`jo, sdrtj nurjsb. Jodstdsb
ulul pjiboe sdrboe nbeuoj`jo uotu` cpdrjsb pjnj arj`tur luitbpdi.

Bonu`sb nbgjpjb ndoejo jedo botrjvdoj nbb`utb botufjsb trj`dj nbajsbibtjsb

cidk pdrdij`sjsb
pdrdij`sjsb ctct. Bonu`sb
Bonu`sb pjnj jodstdsbj ulul njpjt nbij`u`jo
nbij`u`jo ndoejo cfjt
jodstdt
jodstdtb`
b` botrjv
botrjvdoj
doj `drmj
`drmj gdpjt
gdpjt (rjpbn jgtboe
jgtboe). Xjnj
Xjnj pjsbdo
pjsbdo ndoejo
ndoejo kbpctd
kbpctdosb
osb,,
pdlbibkjo bonu`sb jodstdsbj jnjijk fjebjo yjoe pdotboe `jrdoj kjlpbr sdfjebjo
fdsjr cfjt yjoe nbeuoj`jo uotu` bonu`sb njpjt ldouruo`jo td`jojo njrjk.

Xdlfdrbjo `dtjlbo
Xdlfdrbjo `dtjlbo kbnrc`icrb
kbnrc`icrbnj
nj (`dtjijr)
(`dtjijr) njpjt nbpdrtblfjo
nbpdrtblfjoe`jo
e`jo `jrdoj fdrsbajt
sblpjtclbldtb` sdkboeej ldoydfjf`jo `dtjijr njpjt ldoboe`jt`jo njrjk njo
ndoyut mjotuoe. Xdoboe`jtjo td`jojo njrjk nbsdfjf`jo cidk `jrdoj dad` boctrcpb`
pcsbtba njo vjsc`costrb`sb pdlfuiuk njrjk pdrbadr. Xdrdij`sjsb ctct ldlbib`b
pdrjojo pdotboe njijl ldoeurjoeb pdredrj`jo pjnj
pjnj ijpjoejo cpdrjsb.

Jodstdsbj njpjt nbpdrtjkjo`jo ndoejo ncsbs botdrlbtdo jtju ldijiub boaus

yjoe fdrijomut, ndoejo jedo botrjvdoj.sdpdrtb tkbcpdotji, prcpcaci njo cpbcbn.njo
nb`clfbojsb
nb`clfbojsb ndoejo OC6. Jodstdsb kjicedo (kjictjo, doaiurjo, bscaiurjo) jnjijk
cfjt yjoe pjiboe sdrboe nbpj`jb. Cfjt-cfjtjo tdrsdfut njpjt ldoecotrci rdaid`s
kdlcnbojlb`. J`jo tdtjpb, bscaiurjo njo doaiurjo ldomjej jibrjo njrjk kdpjr njo

6:
botd
botdst
stbo
boji
ji idf
idfbk fjb`
fjb` nbf
nbfjon
jonboe
boe`jo
`jo kji
jict
ctjo
jo.. Wdv
Wdvca
caiu
iurj
rjo
o njp
jpjt
jt mu
mue
ej
nbpd
nbpdrtb
rtblf
lfjo
joe`
e`jo
jo `j
`jrd
rdoj
oj ldlb
ldlbib`
ib`bb dad`
dad` yj
yjoe
oe lbrb
lbrbp
p nd
ndoe
oejo
jo bscai
bscaiur
urjo
jo,, dad`
dad`
`jrnbcvjs`uijr gu`up stjfbi njo fdiul jnj ijpcrjo tc`sb` tdrkjnjp kdpjr.

Ujijupuo kjic
kjicojtdn
ojtdn jedot nb`clfbojsb`jo ndoejo pdrdij`sjsb ctct njpjt
ldlfujt `conbsb jodstdsb yjoe fjb` sjjt cpdrjsb jfncldo, cfjt-cfjt bob sdrboe
nbeuoj
nbeuoj`jo
`jo ndoejo
ndoejo `clfbo
`clfbojsb
jsb O6C njo
njo cpbc
bcbn
bn.. O6C nj
njpj
pjtt nb
nbeu
euoj
oj`j
`jo
o pjnj
pdrluijjo cpdrjsb uotu` ldljstb`jo stjtus jodstdsb `dtb`j dad` jedo botrjvdoj
tdijk
tdijk ldoe
ldoekb
kbij
ijoe
oe.. Xdoe
Xdoeeu
euoj
ojjo
jo O6C mu
muej
ej nj
njpj
pjtt ldou
ldouru
ruo`
o`jo
jo `c
`co
osd
sdot
otrj
rjsb
sb
kjic
kjicoj
ojtd
tdn
n jedo
jedott sd`b
sd`btjr
tjr 48% njo ldlpdr
ldlpdrgdpj
gdpjtt pu
puibk
ibkoyj
oyj `dsjnj
`dsjnjrjo
rjo pjsbdo,
pjsbdo,
sdkboeej nbeuoj`jo uotu` pdldibkjrjjo.

Totu`
Totu` tdrjpb oydrb pjsbdo botrjcpdrjtba
botrjcpdrjtba njpjt nbeuoj`jo
nbeuoj`jo ecicoejo
ecicoejo cpbcbn.

Ecicoejo
Ecicoejo cpbcbn bob fdrljoajjt
fdrljoajjt pjnj botrjcpdrjtba
botrjcpdrjtba ljupuo
ljupuo pcst-cpdrjt
pcst-cpdrjtba
ba cfjt
yjoe pjiboe pcpuidr sjjt bob jnjijk adotjoyi. Adotjoyi ldlpuoyjb dad` jojiedsbj
yjoe `ujt, fdrsbajt ndprdsjo tdrkjnjp susuojo sjrja pusjt, tbnj` fdrdad` pjnj
sbstdl
sbstdl `j
`jrn
rnbc
bcvj
vjs`
s`ui
uijr
jr nj
njo
o fd
fdrd
rdad`
ad` ldod
ldod`j
`jo
o rd
rdsp
spco
co sbstdl
sbstdl kc
kcrl
rlco
coji
ji nj
njo
o
ldtjfc
ldtjfcib`
ib` j`bfjt
j`bfjt str
strds
ds jodstds
jodstdsbj
bj njo pdlfdn
pdlfdnjkj
jkjo,
o, sdkboe
sdkboeej
ej `jnjr
`jnjr kcrljc
kcrljco
o
`jtjfcib` njijl njrjk tdtjp stjfbi.

^drj
^drjpb
pb gjbrjo
gjbrjo nurjot
nurjotdd cpdrjsb
cpdrjsb muej
muej pdriu
pdriu ldonjp
ldonjpjt
jt pdrkjt
pdrkjtbjo
bjo ndoejo
ndoejo
pdrkbtuoejo yjoe tdpjt njo gdrljt. ^umujo tdrjpb gjbrjo nurjotd cpdrjsb yjbtu
uotu`
uotu` ajsbibt
ajsbibtjs
js vdoj
vdoj tdrfu`j
tdrfu`j,, `crd`s
`crd`sbb `dkbijo
`dkbijoejo
ejo gjbrjo
gjbrjo ldijiub
ldijiub iu`j
iu`j cpdrjsb
cpdrjsb,,
ldoeejotb pdnjrjkjo njo ldoeejotb gjbrjo yjoe kbijoe ldijiub crejo d`s`rdsb.
Gjbrjo yjoe nbeuoj`jo jnjijk gjbrjo pdoeejotb, fbsj `rbstjicbn njo `cicbn jtju
trjosausb njrjk. Xdncljo `crd`sboyj jnjijk sdfjejb fdrb`ut=

 Ldoeb`utb pdncljo tdrjpb gjbrjo prjfdnjk

 Fdrb`j
Fdrb`jo
o tjlfjk
tjlfjkjo
jo gjbrjo
gjbrjo sdsujb
sdsujb ndoejo
ndoejo mulijk
mulijk pdrnjr
pdrnjrjkj
jkjo
o yjoe
yjoe
tdrmjnbb nbtjlfjk
tdrmjn nbtjlfjk ndoejo
ndoejo `crd`sb
`crd`sb gjbrjo sdsujb ndoejo
ndoejo pdrkbtuoe
pdrkbtuoejo
jo
gjbrjo yjoe kbijoe fdrnjsjr`jo mdobs cpdrjsb yjoe nbij`u`jo, ndoejo
jsulsb =

66
 - Cpdrjsb fdsjr = 1 ‗ ; li/`eff/mjl
li/`eff/mjl

- Cpdrjsb sdnjoe
sdnjoe = > - 1 li/`eff/mjl
li/`eff/mjl

- Cpdrjsb `dgbi = 6 - > li/`eff/mj

li/`eff/mjl
l
 @crd`sb pdrnjrjkjo sdijlj cpdrjsb =

 Ndwjsj =

- Xdrnjrjkjo
Xdrnjrjkjo ? 68% njrb
njrb pdr`brjjo
pdr`brjjo vciuld
vciuld njrjk < trjosausb
trjosausb

- Xd
Xdrn
rnjr
jrjk
jkjo
jo 968%
968% njrb
njrb pdr`
pdr`br
brjj
jjo
o vc
vciu
iuld
ld nj
njrj
rjk
k < fdrb
fdrb`j
`jo
o
`rbstjicbn sdfjoyj` 6 - 7 x mulijk pdrnjrjkjo jtju `cicbn yjoe
mulijkoyj sjlj ndoejo pdr`brjjo mulijk pdrnjrjkjo jtju
gjlpurjo `rbstjicbn + `cicbn.
 Fjyb njo joj` =

- Xdrnjrjkjo
Xdrnjrjkjo ? :8% njrb
njrb pdr`brjjo
pdr`brjjo vciuld
vciuld njrjk < trjosausb
trjosausb

- Xd
Xdrn
rnjr
jrjk
jkjo
jo 9:8%
9:8% njrb
njrb pdr`
pdr`br
brjj
jjo
o vc
vciu
iuld
ld nj
njrj
rjk
k < fdrb
fdrb`j
`jo
o
`rbstjicbn sdfjoyj` 6 - 7 x mulijk pdrnjrjkjo jtju `cicbn yjoe
mulijkoyj sjlj ndoejo pdr`brjjo mulijk pdrnjrjkjo jtju
gjlpurjo `rbstjicbn + `cicbn.
 Mulijk pdrnjrjkjo sdijlj cpdrjsb nbkbtuoe fdrnjsjr`jo =

- Mulijk njrjk
njrjk yjoe tdrtjlpuo
tdrtjlpuoe
e nb njijl fctci
fctci pdojlpuoe
pdojlpuoe

- ^jlfjk
^jlfjkjo
jo fdrjt `jsj yjoe
yjoe nbeuoj`jo
nbeuoj`jo ( : erjl < : li njrjk)

- Nbtjlfjk
Nbtjlfjk ndoejo aj`tcr
aj`tcr `crd`sb
`crd`sb sdfdsjr 64% x mulijk
mulijk yjoe tdru`ur
tdru`ur
+ tdrkbtu
tdrkbtuoe
oe (mulij
(mulijk
k njrjk
njrjk yjoe
yjoe tdrgdgd
tdrgdgdrr njo ldid`jt
ldid`jt pjnj
pjnj `jbo
`jbo
pdoutup ijpjoejo cpdrjsb)

Cpdrjsb yjoe bovjsba njo ldibfjt`jo stru`tur yjoe `jyj pdlfuiuk njrjk
ldlbib`b rbsb`c yjoe idfbk fdsjr tdrkjnjp tdrmjnboyj pdrnjrjkjo botrjcpdrjtba,
lbsjio
lbsjioyj
yj cpdrjsb
cpdrjsb ijpjrc
ijpjrctcl
tclbb njo cpdrjsb
cpdrjsb pjtjk
pjtjk tuijoe
tuijoe pjkj.
pjkj. Lj`j
Lj`j njrb
njrb btu
pdotboe uotu` ldlpdrsbjp`jo trjosausb njrjk prj cpdrjtba. Xjsbdo ndoejo

67
jodlbj yjoe tdrmjnb
tdrmjnb sdfdiul
sdfdiul cpdrjsb
cpdrjsb kjrus idfbk nbwjspjnjb.
nbwjspjnjb. Xjsbdo nb`jtj`jo
nb`jtj`jo
jodl
jodlbj
bj mb`j
mb`j tdrn
tdrnjp
jpjt
jt `djn
`djnjj
jjo
o nblj
nbljoj
oj ljss
ljssjj dr
drbt
btrc
rcsb
sbtt nj
njo/
o/jt
jtju
ju ljss
ljssjj
kdlceicfbo yjoe fdrdnjr tbnj` njpjt ldldoukb auoesboyj uotu` ldoydnbj`jo

c`sbedo
c`sbedo fjeb mjrboejo tufuk.
tufuk. Wdgjrj ijfcrjtcrb`
ijfcrjtcrb` nbmjfjr`jo
nbmjfjr`jo sdfjejb pdouruojo
pdouruojo
nb fjwjk ocrlji `jnjr kdlceicfbo, kbtuoe drbtrcsbt, njo kdljtc`rbt.

Gutt caa
Gu caa pcbo
pcbott yjo
yjoe
e ulul
ulul nbpj
nbpj`j
`jbb jnjijk
jnjijk `rbtdrb
`rbtdrbjj UKC :21;
:21; sdfjej
sdfjejbb
fdrb`ut= ij`b-ij`b ndwjsj Kf 9 :7 e/ni0 pdrdlpujo ndwjsj tj` kjlbi 9 :6 e/ni0
pdrdlpujo kjlbi 9 :: e/ni0 joj` ulur 1- :> tjkuo 9 :6 e/ni0 joj` 1 fuijo-1
tjkuo 9 :: e/ni. Ndrjmjt jodlbj jnjijk sdfjejb fdrb`ut=
fdrb`ut= rboejo sd`jib Kf :8
e/ni ‗ gut caa pcbot0 rboejo Kf ; e/ni ‗ 2,2 e/ni0 sdnjoe 1 e/ni ‗ 5,2 e/ni0 njo
fdrjt Kf 9 1 e/ni. Jodlbj sjijk sjtuoyj nbsdfjf`jo cidk pdrnjrjkjo j`ut,
tdrljsu`
tdrljsu` pdrnjrjkjo
pdrnjrjkjo botrjcpdrjtba
botrjcpdrjtba.. ^rjosausb
^rjosausb njrjk njpjt nbfdrb`jo
nbfdrb`jo ndoejo
ndoejo
tumujo
tumujo ldoeej
ldoeejotb
otb vciuld
vciuld njrjk
njrjk yjoe
yjoe kbijoe
kbijoe sdijlj
sdijlj cp
cpdrjs
drjsbb njo `crd`s
`crd`sbb
tdrkjnjp aj`tcr pdlfd`ujo. Bonb`jsb nbfdrb`jooyj trjosausb botrj cpdrjtba jotjrj
ijbo mb`j vciuld njrjk yjoe tdrsbsj tbnj` gu`up ldoebsb botrj vjs`uijr, yjbtu
pdrnjrjkjo ?68% pjnj crjoe ndwjsj njo ?:8% pjnj fjyb njo joj`, mb`j
c`sbedojsb tbnj` jnd`ujt, jtju tdrnjpjt ndad` ajji kdlcstjsbs. Wjtu uobt sdi
njrjk ldrjk sdi j`jo ldoboe`jt`jo kdlceicfbo : e/nI njo kdljtcgrbt 6-7%
pjnj crjoe ndwjsj. Njrjk uotu` trjosausb botrjcpdrjtba kjrus nbkjoejt`jo
sjlpjb 75¸G tdrutjlj mb`j idfbk njrb 6-7 uobt yjoe j`jo nbtrjosausb uotu`
ldogdejk tdrmjnboyj kbpctdrlbj.

6.
6.7.
7.7
7 ^jtj
^jtjij
ij`s
`sjo
joj
j Xjsgj
Xjsgj Jodstd
Jodstdsbj
sbj
Xjsgjj jodstds
Xjsg jodstdsbj
bj nbluij
nbluijbb sdtdijk
sdtdijk pdlfdn
pdlfdnjkj
jkjo
o njo jodstds
jodstdsbj
bj nbj`kb
nbj`kbrb
rb sjlpjb
sjlpjb
pjsbdo puibk njrb pdoejruk jodstdsbj.
j) Vbs
Vbsb`c
b`c Xjsg
Xjsgjj Jodstds
Jodstdsbj
bj
Fdrnjsjr`jo ljsjijk-ljsjijk yjoe j`jo nbmulpjb pjsgj jodstdsbj/fdnjk lj`j
pjsbdo nbfjeb ldomjnb 7 `diclpc`=
:. @diclpc` B
Xjsbdo yjoe ldlpuoyjb rdsb`c tboeeb ldoejijlb ejoeeujo pdrojajsjo
njo `jrnbc
`jrnbcvjs
vjs`ui
`uijr
jr pjsgj
pjsgj jodstds
jodstdsbj/
bj/fdn
fdnjk
jk sdkboe
sdkboeej
ej pjsbdo
pjsbdo tdrsdfu
tdrsdfutt

6>
 ijoesuoe
ijoesuoe nbrjwjt nb Tobt ^drjpb
^drjpb Botdosba
Botdosba pjsgj jodstdsbj/fdn
jodstdsbj/fdnjk
jk tjopj
ldouoeeu pdluibkjo nb rujoe puibk.
6. @diclpc` BB
BB

Ljycrbtjs
Ljycrbtjs pjsbdo pjsgj jodstdsbj/fdn
jodstdsbj/fdnjk
jk tdrljsu`
tdrljsu` njijl `diclpc`
`diclpc` bob.
^umujo pdrjwjtjo pjsgj jodstdsbj/fdnjk jnjijk ldomjlbo jejr pjsbdo
sdgdpjtoyj ljlpu ldlpdrtjkjo`jo rdspbrjsboyj.

7. @diclpc` BBB
BBB
@diclpc` pjsbdo yjoe ldomjijob cpdrjsb `dgbi, sboe`jt njo rjwjt mjijo.
Xjsbdo pjnj `diclpc` bob kjrus ldlpuoyjb rdspbrjsb yjoe jnd`ujt njo
fdfjs njrb rjsj
r jsj ldoejotu`, jtj`sbj, oydrb sdrtj `didljkjo ctct sdkboeej
pjsbdo njpjt puijoe.
f) Vujoe Xuibk
Vujoe
Vujoe puibk
puibk jnjijk
jnjijk rujoej
rujoejo
o `kusus
`kusus pjsgj
pjsgj jodstds
jodstdsbj/
bj/fdn
fdnjk
jk yjoe
yjoe fdrjnj
fdrjnj nb
`clp
`clpid
id`s
`s `jlj
`jljrr cpdr
cpdrjs
jsb.
b. Xd
Xdrj
rjwj
wjtj
tjo
o nb ru
rujo
joe
e pu
puib
ibk
k fd
fdrt
rtum
umuj
ujo
o uo
uotu
tu`
`
ldlpdr
ldlpdrtjk
tjkjo`
jo`jo
jo `dstjfb
`dstjfbijo
ijo sbstdl
sbstdl rdspbrj
rdspbrjsb
sb njo sbr`uij
sbr`uijsb
sb sdrtj
sdrtj ldij`u
ldij`u`jo
`jo
pdljotjujo njo pdojoeeuijoejo `dnjrurjtjo ldnb` yjoe tdrmjnb. Wdgjrj ejrbs
fdsjr pdljotjujo njo pdojoeeuijoejo `dnjrurjtjo ldnb` ldibputb `dsjnjrjo,
rdspbrjsb, sbr`uijsb, auoesb ebomji njo sjiurjo `dogboe, auoesb sjiurjo gdroj,
j`tbvbtjs lctcrb`, suku tufuk, oydrb, njo pcsbsb pjsbdo.
@rbtdrbj pdoediujrjo pjsbdo njrb rujoe puibk ldlpdreuoj`jo W`cr Jinrdtd
sdpdrtb
sdpdrtb yjoe
yjoe tdribk
tdribkjt
jt pjnj
pjnj tjfdi
tjfdi :. Obijb
Obijb lboblj
lbobljii uotu`
uotu` pdoebr
pdoebrblj
bljo
o pjsbdo
pjsbdo
jnjijk 5-; ndoejo gjtjtjo obijb `dsjnjrjo fcidk : njo j`tbvbtjs fbsj : jtju 8,
sdnjoe`jo yjoe ijbooyj kjrus 6.
^jfdi W`cr Jinrdtd Xjsgj Jodstdsbj

Cfmd` @rbtdrbj Obijb

J`tbvbtjs  Ljlpu ldoeedrj``jo dlpjt d`strdlbtjs 6

 Ljlpu ldoedrj``jo nuj d`strdlbtjs :

8
 ^bnj` ljlpu ldoeedrj``jo d`strdlbtjs
^bnj`
Vdspbrjsb  Ljlpu ojajs njo fjtu` 6

 Wdsj` jtju pdrojajsjo tdrfjtjs :

64
 8
 Kdotb ojajs
^d`jojo  Fdrufjk sjlpjb 68% njrb prj fdnjk 6
Njrjk  Fdrufjk 68%-48% njrb prj fdnjk :

 Fdrufjk ?48% njrb prj fdnjk 8

@dsjnjrjo  Wjnjr fjb` njo crbdotjsb fjb` 6

 Wjnjr sdtdijk nbpjoeebi :

8
 ^j` jnj
jnj tjoeejpjo tdrkjnjp
tdr kjnjp rjoesjoe

Ujroj @uibt  @dldrjkjo 6

 Xugjt jej` surjl :

8
 Wbjocsbs

g) Xdoedicijjo
Xdoedicijjo Oydrb Xcst Cpdrjsb
Cpdrjsb

Wujtu iu`j cpdrjsb njpjt ldoblfui`jo oydrb pjnj pjsbdo, lj`j pdojoejojo
oydrb pjsgj cpdrjsb pdriu nbpdrkjtb`jo. Xdojoejojo oydrb tbnj` kjoyj aj`tcr
`dljousbjjo, tdtjpb ndoejo ldoejtjsb oydrb pjsgj cpdrjsb njpjt ldoboe`jt`jo
absbciceb
absbciceb tufuk
tufuk uotu`
uotu` prcsds pdoydlfukjo,
pdoydlfukjo, ldlpdrgdpjt
ldlpdrgdpjt pdrjwjtjo pjsgj
cpdrjsb njo ldogdejk tdrmjnboyj sbonrcl oydrb `rcobs. Xdojoejojo oydrb pjsgj
cpdrjsb fdrsbajt bonbvbnu.

61
 ^jfdi 6. Mdobs jojiedtb` uotu` oydrb pcst cpdrjsb

Oco-cpbcbn Xjrjsdtjlci
jojiedtb` OWJBN
Ejfjpdotbo, prdejfjibo
Cpbcbn idljk @cndbo
^rjljnci
Xjrjsdtjlci nb`clfbojsb ndoejo `cndbo jtju trjljnci
Cpbcbn `ujt Lcrabo
Adotjoyi
Xdtkbnbod
Jnmuvjot @dtjlbo

@icobnbo

FJF BBB

65
 XDLFJKJWJO @JWTW

7.:. Biustrjsb @j
@jsus

Wdcrjo
Wdcrjoe
e ij`b-ij
ij`b-ij`b
`b ulur
ulur >4 tjkuo
tjkuo ldoeji
ldoejijlb
jlb `dgdij`
`dgdij`jjo
jjo nb mji
mjijo
jo rjyj
rjyj
tjfrj`jo rcnj nuj, nbfjwj `druljk sj`bt tdrmjnb pdlfdoe`j`jo/ pdlfdsjrjo nb
pjkj sdfdijk `jojo njo iu`j tdrfu`j, njo nbij`u`jo pkctc rcotedo. Ejlfjrjo
actc
actc tdrmjn
tdrmjnbb tdrmjn
tdrmjnbb arj`tur
arj`tur adlur sjjt ljsu` BEN0
BEN0 `djnjj
`djnjjo
o sdsj`
sdsj` VV 7>->8
7>->8
x/ldobt, ^N ;8/>8 llKe, j`rji nboebo, edibsjk, sdtdijk nbpjsjoe `jtdtdr urbod (-).

7.6. Xdlfjkjsjo
:. Fjejbljoj td
tdrjpb/ pd
pdojoejojo pj
pjsbdo td
tdrsdfut/ pd
pdojoejojo
skcg` kdlcrrkjebgoyj3

Jojlodsbs =

- @dgd
@dgdij
ij`j
`jjo
jo
- Xdlfdoe`j`
Xdlfdoe`j`jo/
jo/ pdlfdsjrjo
pdlfdsjrjo adlur ndxtrj
ndxtrj
- Wdsj`
- J`rji
J`rji nboe
nboebo
bo
- Edib
Edibsj
sjk
k
- Trbo
Trbodd (-)
(-)

Qbtji Wbeo =

Wdos = Edibsjk
^N = ;8/>8 llKe
VV = 7>->8 x/ldobt

Nbjeocsbs =

Fdrnjsjr`jo ljobadstjsb `ibobs pjsbdo nbnbjeocsbs ldoejijlb syc` kbpcvcidlb` dt

gjusj kdlcrjeb`. Wc` kbpcvcidlb` yjoe nbjjlb pjsbdo ljsu` njijl `dijs BQ
fdrnjsjr`jo `ibobs pjsbdo nbljoj pdrsdotjsd `dkbijoejo njrjk ? >8%/ ? 6888 li.

6;
^drjpb =

Ljojmdldo syc` kbpcvcidlb` kjrus nbij`u`jo sbluitjo jotjrj stjfbibsjsb G-J-F

njo ldoejtjsb sulfdr pdrnjrjkjo (co-ecboe fiddnboe), fbij jnj.
:. Xjstb`jo mjijo ojpjs njo pdrojpjsjo pjsbdo njijl `conbsb
fjb` (Xj86 ?;8 llKe). Fdrb`jo C`sbedo 1 ibtdr/ldobt. Mjijo ojajs sdfjb`oyj
s dfjb`oyj
nbfdfjs`jo sdedrj njo stjfbibsjsb mb`j pdriu. Mb`j tdrmjnb `djnjjo pjtciceb
(sdpdrtb
(sdpdrtb podulc
podulctkc
tkcrj`
rj`s,
s, klctkc
klctkcrj`
rj`s,
s, njo aijbi
aijbi gkdst)
gkdst) yjoe
yjoe ldoeej
ldoeejoee
oeeu
u

pdrojajsjo kjrus sdedrj nbtjoejob.

6. ^dlpjt`jo pjpjsbdo njijl pc
pcsbsb `j
`j`b idfbk tb
tboeeb uo
uotu`
ldlpdrfjb`b sbr`uijsb sdrdfrji idfbk fjb` njo ldoncrcoe jibrjo vdoj `dlfjib
`dmjotuoe (`dgujib pjsbdo gdndrj `dpjij). Ij`u`jo rdsusbtjsb gjbrjo sdedrj
ldijiub j`sds botrjvdoj.
7. Gjbrjo yj
yjoe nb
nbfdrb`jo bj
b jijk ej
e jrjl sd
s dblfjoe sd
s dpdrtb
Vboedr's ij`tjt (VI) ndoejo mjrul boaus yjoe fdsjr. Xdlfdrbjo fcius 6-> I
njijl 68-78 ldobt nbkjrjp`jo njpjt ldoedlfjib`jo kdlcnbojlb`. Fcius
jwji :-6 ibtdr pjnj crjoe ndwjsj (68li/`e pjnj pjsbdo joj`) njo rdspco

pjsbdo nbobijb. Mb`j tjonj vbtji sunjk `dlfjib ocrlji pjsbdo nbjwjsb jejr

62
 tdtjp stjfbi njo njrjk pjsbdo pdriu nb`brbl uotu` nbgcgc`j
nbgcgc`jo.
o. Mb`j tjonj vbtji
tbnj`
tbnj` jnj pdrfjb
pdrfjb`jo
`jo pjnj pjsbdo
pjsbdo syc`
syc` ndrjmjt
ndrjmjt BQ kjrus
kjrus nbfdrb`
nbfdrb`jo
jo gjbrjo
gjbrjo
`rbstjicbn njo njrjk.

>. Obijb `dtjt kdlcnbojlb` njo jljtb tjonj-tjonj pdrfjb`jo

syc`= tjonj vbtji, `dsjnjrjo, pdrausb pdrbadr, urbod cutput, puisd cxbldtry. njo
jojibsbs ejs njrjk.
4. Jtjsb sulfdr pdrnjrjkjo (coecboe fiddnboe). Xdrnjrjkjo iujr kjrus nbjtjsb
ndoejo
ndoejo ldod`jo
ldod`jo sulfdr
sulfdr pdrnjrjkjo
pdrnjrjkjo sdgjrj ijoesuoe.
ijoesuoe. Kdlcs
Kdlcstjsbs
tjsbs njrurjt
njrurjt
sdgjrj cpdrjtba nbpdriu`jo
nbpdriu`jo jpjfbij tdrmjnb
tdrmjnb pdrnjrjkjo
pdrnjrjkjo ljsba (~>8%).
(~>8%). Arj`tur
Arj`tur
tuijoe pjomjoe nbtjoejob ndoejo trj`sb uotu` ldoeurjoeb `dkbijoejo njrjk.
1. Wjtu
Wjtu uob
uobtt VFG
VFG j`
j`jo
jo ldo
ldobo
boe`
e`jt
jt`j
`jo
o kdlc
kdlcei
eicf
cfbo
bo :er
:er/n
/nI
I njo
njo kdl
kdljt
jtc`
c`rbt
rbt 6-
7% pj
pjnj
nj cr
crjo
joe
e nd
ndwj
wjsj.
sj. ^rjo
^rjosau
sausb
sb :8 li/`
li/`e
e VFG
VFG j`
j`jo
jo ldob
ldoboe
oe`j
`jt`
t`jo
jo

`cosdotrjsb kdlceicfbo sdfjoyj` 7er/nI njo kdljtc`rbt sdfjoyj` :8%.

Xjnjj `conbs
Xjn `conbsbb yjoe
yjoe sjoejt
sjoejt njrurj
njrurjt,
t, trjosau
trjosausd
sd pjg`dn rdn gdii (XVG) sdsujb
ecicoejo njrjk njpjt nbfdrb`jo, jtju Xdlfdrbjo XVG ecicoejo njrjk C njo
rkdsus odejtba (kjrus ldldoukb `dnujoyj) kjoyj nbrd`cldon
nbrd`cldonjsb`jo
jsb`jo pjnj
pjsbdo yjoe ecicoejo njrjkoyj
njrjkoyj tbnj` njpjt nb`dtjkub.
5. @con
@conbs
bsbb kbp
kbpcv
cvci
cidl
dlbj
bj yjoe
joe fdrj
fdrjtt njo fdr
dr`
`dp
dpjo
jomj
mjoe
oejo
jo,, pd
pdrt
rtbl
blf
fjo
joe
e`jo
`jo
nu`uoe
nu`uoejo
jo boctrc
boctrcpb`
pb` ndoejo
ndoejo ncpjlb
ncpjlbo,
o, vjscpr
vjscprdsb
dsbo,
o, jtju ncfutj
ncfutjlbo
lbo uotu`
uotu`
ldoboe
ldoboe`jt
`jt`jo
`jo `d`ujt
`d`ujtjo
jo vdotrb`
vdotrb`di
di sdtdijk
sdtdijk vciuld
vciuld njrjk
njrjk nbgu`u
nbgu`upb
pb tdridfb
tdridfbk
k
njkuiu. Xdlfdrbjo ocrdpbodarbo boaus tbnj` fjoyj` ldlfdrb`jo ljoajjt pjnj

kbpc
kbpcvc
vcid
idlb
lb`.
`. Xdlf
Xdlfdr
drbjo
bjo oj
ojic
ic`s
`sco
co fc
fciu
iuss 78 lge/
lge/`e
`e nj
njij
ijl
l 7 -4 ldob
ldobtt
nbijomut`jo 18 lge/`e njijl : mjl njijl nd`strcs 4% njpjt ldlfjotu
ldoboe`jt`jo LJX.
@dfdrk
@dfdrkjsb
jsbijo
ijo ljojmdl
ljojmdldo
do syc`
syc` kbpcvc
kbpcvcidl
idlb`
b` nbibkj
nbibkjtt njrb
njrb fdfdrjp
fdfdrjpjj pjrjld
pjrjldtdr
tdr
fdrb`ut =
Kdlcnbojlb`
• LJX ?18 sjlpjb 14 ll Ke (idfbk tboeeb tjredtoyj pjnj `jsus pdoyj`bt
mjotuoe `crcodr)
• GQX < ; sjlpjb :6 ll Ke/XJCX < :6 sjpjb :4 ll Ke (idfbk tboeeb obijboyj

pjnj `jsus syc` `jrnbcedob`

78
• GB ? 6.: I/lbo/l6

Cptbljsb Xdoebrbljo C`sbedo

• Kdlceicfbo ? 2 e/nI0 ? 5 e/I pjsgj syc` jnjijk gu`up

• Wjturjsb jrtdrbji ? 26%
• LQC6 ? 18%, sGQC6 ?58%
• Ocrljibsjsb sdrul ij`tjt (kboeej 8.4 lI/`e/mjl
Vdvdrsd Crejo Wystdl Nysauogtbco
• Vdvdrsd dogdicpjtky
• Xdrtjkjoj`o prcnu`sb urbo ? 8.4 lI/`e/mjl

:. Totu
Totu`
` nbi
nbij`
j`u`
u`jo
jo tb
tbon
onj`
j`jo
jo jo
jods
dstd
tdsb
sb td
tdrl
rljs
jsu`
u` JWJ
JWJ fdr
fdrjp
jpjj 3

Xjsbdo
Xjsbdo tdrecic
tdrecicoej
oejo
o JWJ >. Nbljoj
Nbljoj JWJ > ldrupj
ldrupj`jo
`jo pjsbdo
pjsbdo yjoe
yjoe ldlbib
ldlbib`b
`b
`dijbo
`dijbojo
jo sbstdlb
sbstdlb`
` fdrjt
fdrjt yjoe
yjoe ldoejo
ldoejogjl
gjl mbwj
mbwj sdijbo
sdijbo pdoyj`
pdoyj`bt
bt yjoe
yjoe j`jo
j`jo nb
cpdrjsb.
cpdrjsb. @conbsb
@conbsb syc` kbpcvcidlb`
kbpcvcidlb` `dijs BQ njpjt ldoej`bfjt`jo
ldoej`bfjt`jo `dejejijo
`dejejijo
sbr`uijsb `d crejo-crejo vbtji tufuk njo njpjt ldoejogjl oyjwj.

7:
 FJF BQ

@DWBLXTIJO

Wyc`
Wyc` kbpcvc
kbpcvcidl
idlb`
b` jnjijk
jnjijk tdrejo
tdrejoeeu
eeuoyj
oyj sbstdl
sbstdl sbr`uij
sbr`uijsb
sb j`bfjt
j`bfjt njrb
njrb
vciuldd njrjk njijl pdlfuiuk
vciul pdlfuiuk njrjk yjoe fdr`urjoe.
fdr`urjoe. Kji bob fbsj tdrmjnb j`bfjt
pdrnjrjkjo yjoe ljssba jtju `dkbijoejo pijslj njrjk. Edmjij `ijsb` syc` yjbtu
td`jojo njrjk ldouruo nrjstbg njo tbnj` stjfbi wjiju pcsbsb fdrfjrboe, tj`b`jrnbj,
cibe
cibeur
urbj
bj,, je
jebt
btjsb
jsb jtju
jtju fboe
fboeuo
uoe,
e, pd
pdob
oboe
oe`j
`jtj
tjo
o `drm
`drmjj sblpj
sblpjtb
tbs,
s, kb
kbpd
pdrv
rvdo
dotb
tbij
ijsb,
sb,
pdlfuiuk vdoj yjoe `cijps, pdidpjsjo kcrlcod strdss sdrtj d`spjosb fdsjr euoj

pdoebsbjo vciuld pdlfuiuk njrjk, botdrstbsbji, botdrsdiuijr njo ldouruo`jo

prcnu`sb urbo.

^bej
bej tumu
tumujo
jo pdo
dojo
joej
ejoj
ojo
o `dejw
dejwjt
jt njr
jrru
rutj
tjo
o cjs
jsbd
bdo
o nd
ndo
oej
ejo
o sy
syc`
c`
kbpcvcidlb` jotjrj ijbo ldlj`sblji`jo pdoejotjrjo c`sbedo nbidoe`jpb ndoejo
vdotbi
vdotbijsb
jsb yjoe
yjoe jnd`uj
jnd`ujt,
t, pdoboe
pdoboe`jt
`jtjo
jo sjturj
sjturjsb
sb c`
c`sbe
sbedo
do njrjk
njrjk njo ldlpdr
ldlpdrfjb
fjb`b
`b
jibrjo njrjk, ldoecotrci `dkbijoejo njrjk idfbk ijomut njo rdsusbtjsb gjbrjo.

Arj`tur jtju pjtjk tuijoe jnjijk tdrputusoyj `cotboubtjs mjrboejo tuijoe

jtju tuijoe
tuijoe rjwjo
rjwjo yjoe
yjoe ululoy
ululoyjj nbsdfj
nbsdfjf`j
f`jo
o cidk
cidk runjpj
runjpj`sjW
`sjWdfj
dfjebj
ebjo
o fdsjr
fdsjr

arj`tur nbsdfjf`jo cidk `d`ujtjo yjoe tbfj-tbfj njo fdridfbkjo, yjoe njpjt fdrupj
fdoturjo, pdlu`uijo, pdoekjogurjo, pdod`u`jo jtju tdrmjtuk ndoejo
pcsbsblbrboe, pdluotbrjo, jtju pdojrb`jo. Dad` trjulj pjnj tuijoe fdrejotuoe
pjnj mdobs trjulj, `d`ujtjo, njo jrjkoyj.

Ljojmdldo pdrbcpdrjtba pjnj pjsbdo arj`tur ldibputb dvjiujsb prj jodstdsb

(njpjt
(njpjt fdrupj
fdrupj pdrsbjp
pdrsbjpjo
jo ldotji
ldotji njo absb`
absb` pjsbdo
pjsbdo,, pdrdog
pdrdogjoj
jojjo
jo jodstds
jodstdsbb njo
`ijsbab`jsb stjtus absb`), Xdrsbjpjo Xrj Jodstdsb njo Xrdldnb`jsb. Xjnj ljojmdldo
botrjcpdrjtba pbibkjo jodstdsbj-jodiedsbj yjoe j`jo nbfdrb`jo `dpjnj pjsbdo yjoe
j`jo ldomjijob pdlfdnjkjo nbpdoejrukb cidk fdfdrjpj aj`tcr, lbsjioyj ulur,
mdobs `dijlbo, stjtus absb`, mdobs cpdrjsb, `dtdrjlpbijo njo ajsbibtjs yjoe tdrsdnbj,

76
sdrtjj pdrlbo
sdrt pdrlbotjjo
tjjo pjsbdo
pjsbdo.. Xjsgj
Xjsgj jodstds
jodstdsbj
bj nbluij
nbluijbb sdtdijk
sdtdijk pdlfdn
pdlfdnjkj
jkjo
o njo
jodstdsbj nbj`kbrb sjlpjb pjsbdo puibk njrb pdoejruk jodstdsbj.

NJA^JV XTW^J@J

:. ^jo
jotc
tc,, G. @jpb
@jpbtjtj Wdid
Wdid`t
`tjj @dnc
@dnc`t`tdr
drjo
jo.. 68
68:>
:>.. Dnbsb
bsb >. MjMj`
`jr
jrtj
tj== Ldn
Ldnbj
Jdsguijpbus.
6. Jru
Jru U, Wunc
Wuncyc
yc.. 68
68:>
:>.. Fu`u
Fu`u Jmjr
Jmjr Bilu
Bilu XdXdoy
oyj`
j`bt
bt Njijl
Njijl,, mbib
mbibn
n BB, dnbsb
dnbsb QB.
Mj`jrtj= Botdroj Xufibskboe
7. Wm
Wmjl
jlsu
sukbkbnj
njmjt
mjt jo
jon
n Ubl
Ubl nd mc mcoe
oe.. Fu`u Jmjr Bilu Fdnjk.
Fdnjk. 7rn dn.0 688>=24-2;.
>. Lcrejo
Lcrejo ED, ED, Lb`kjb
Lb`kjbii LW, Lurrjy
Lurrjy LM,
LM, Ijrsco
Ijrsco GX.
GX. Jodstk
Jodstkdsb
dsbj.
j. Bo = Gibobgji
Gibobgji
jodstkdsbcic
jodstk ey 4tk dn
dsbcicey dn.. Odw
Odw Rcr`
Rcr` = IjoeIjoedd Ldnbg
Ldnbgji
ji Fcc`
Fcc`s/ s/Lg
LgErj
Erjw-
w-Kb
Kbii
ii
Ldnbgji Xufibskboe Acur Dnbtbco, 6881

4. Ewbo
Ewboo outt
utt L, Ewbo
Ewboou
outt G. 68:
68:5.
5. Gibobgji Jojdstkdsbj = Idgturd Octds Abatk
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