P_GPG[IA ][IDI FIHIJIJ HDI[ BIM_ID

H]M OIAGH A]FM_ HDI[ OIJB]JC

P_GPG[IA HMSN_I][IDIIJ
HMSN_I][IDIIJ

Gamd<
Liznnaid _nzhn Putrn Fiwirjn
99 FNPI ?

[FIJ ; HGRI
Unai Pifuaijc Laj. Riqwi U

JGUMFOM_ ?0?0

0
 HIRI PMJCIJRI_

Puln syuhur siyi pijlithij hmdibnrit Rudij ^ijc Fidi Msi smoio omrhit ridfit
smrti dnbiyid- Jyi aid ihu onsi fmjujtishij prgpgsia ]sidi Fihijij hdis
Bimrid njn.

[iyi sijcit omrdirip prgpgsia njn onsi omrfijeiit smrti omrcuji. [iyi fmjyibirn
hiaiu bn biaif prgpgsia njn fisnd ibi hmhurijcij- hmhurijcij smrti liud birn ipi
yijc bn diriphij. Fihi ujtuh ntu, siyi omrdirip tmrbipitjyi hrntnh itiu sirij
smrti usuaij bmfn fmfpmroinhn bn fisi yijc ihij bitijc.

Ihdnr hiti siyi omrnhij ukiphij tmrnfihisnd hmpibi smaurud pndih- pndih tmrhint
yijc
yijc subid
subid fmjgag
fmjgagjc
jc smrti
smrti fmfoic
fmfoicnhi
nhij
j smouid
smouid rmemrmj
rmemrmjsn
sn smdnjc
smdnjcci
ci siyi
siyi onsi
onsi
fmjujt
fmjujtishi
ishij
j prgpgs
prgpgsia
ia ]sidi
]sidi Fihiji
Fihijij
j hdis
hdis Bimrid
Bimrid njn bmjcij
bmjcij tmpit
tmpit smsuin
smsuin
wihtujyi.

Bmpgh, ? Jgvmfomr ?0?0

Liznnaid _nzhn Putrn F

9
?
 BIERI_ N[N

Rioam ge Kgjtmjts
HIRI PMJCIJRI_..........................
PMJCIJRI_................................................
...................................................................
.............................................99

BIERI_ N[N............................................
N[N..................................................................
............................................
..........................................?
....................?

Bietir Cifoir.....................................
Cifoir...........................................................
............................................
............................................
.........................2
...2

OIO 9.......................................
9.............................................................
............................................
...............................................
...................................
..........=
=

PMJBID]A]IJ...................................................................................................=

I. Jifi
Jifi bij Iaifit
Iaifit Pmrusi
Pmrusidii
diij..
j.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
.....=
.=

O. Jif
Jifii bij Iaifit
Iaifit Pmfnan
Pmfnanh..
h.....
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
........
........
........
........
........=
....=

K. Aitir Omaihijc...
Omaihijc........
..........
..........
..........
..........
..........
..........
..........
..........
..........
..........
..........
...............
...................
.................=
........=

B. Ruluij
Ruluij Hmcnitij...
Hmcnitij........
..........
..........
..........
..........
..........
..........
..........
..........
..........
..........
.........
..........
...............
...................
...........5
.5

M. _uijc
_uijc Anjchu
Anjchup
p ]sidi..
]sidi.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
........
......5
..5

E. Unsn bij Fnsn......

Fnsn...........
..........
..........
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..........
..........
..............
............5
...5

C. Libwia Hmcnitij...
Hmcnitij........
.........
.........
..........
..........
..........
..........
..........
..........
..........
..........
.............
.................
..................
..............3
.....3

OIO NN...........................................
NN.................................................................
............................................
............................................
...............................3
.........3

RNJLI]IJ ]RIFI..................................
]RIFI........................................................
............................................................
......................................33

I. Ispmh Fijilmfmj
Fijilmfmj ]sidi......
]sidi...........
..........
..........
..........
..........
..........
..........
..........
.........
.........
..........
............
..............3
.......3

9. Jifi
Jifi pmrusi
pmrusidii
diij..
j.....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
.....4
.4

?. Aghisn
Aghisn ]sidi.
]sidi....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
........
........
........
........
........4
....4

;. [truht
[truhtur
ur grcijn
grcijnsisn
sisn...
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
........
.......4
...4

2. Omjtuh
Omjtuh Oibij ]sidi......
]sidi...........
..........
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..........
........>
...>

=. Jifi
Jifi Prgbuh
Prgbuh...
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
........
........
........
.......>
...>

5. Oidij Prgbuh...
Prgbuh........
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..........
..........
..........
.........
.........
........>
...>

3. Pmriait
Pmriaitij.
ij....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.......
........
........
........
........
........
........
.....>
.>

;
 4. Prgsms prgbuhsn..
prgbuhsn......
.........
..........
..........
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
............
..............90
.......90

>. Oniyi Prgbuhsn..

Prgbuhsn.......
..........
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..........
..........
..............9
.........90
0

90. Aghisn
Aghisn Prgbuhsn..
Prgbuhsn.......
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..............
..................
.............99
....99

O. Ijiansns
Ijiansns [SGR.....
[SGR..........
..........
..........
..........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..........
..........
.........9
....99
9

K. I[PMH
I[PMH PM_FGBIAI
PM_FGBIAIJ....
J.........
..........
..........
..........
..........
.........
.........
..........
..........
..........
..........
..........
..........
.........9
....9?
?

9. [ufomr
[ufomr fgbia.....
fgbia..........
..........
.........
.........
..........
..........
..........
..........
..........
..........
..........
.........
.........
..........
.............
.............9?
.....9?

?. Prgymh
Prgymhsn
sn sufomr
sufomr fgbia.
fgbia....
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
......
.....9
..9?
?

B. I[PMH
I[PMH PMFI[I_IJ
PMFI[I_IJ.....
..........
..........
..........
..........
..........
..........
..........
..........
..........
.........
.........
..........
..........
...........9;
......9;

i. Prgbuh..................................................................................................9;

o. Prnkm (Dirci)...............................................
(Dirci).....................................................................
.........................................
...................92
92

k. Prgfgsn.................................................................................................92

b. Paikm......................................................................................................9=

OIO NNN............................................
NNN..................................................................
......................................................................
................................................ 95

PMJ]R]P...............................
PMJ]R]P.....................................................
............................................
............................................
...................................95
.............95

HM[NFP]AIJ...............................
HM[NFP]AIJ.....................................................
............................................
.............................................95
.......................95

[I_IJ...................................
[I_IJ.........................................................
............................................
.....................................................
...............................95
95

2
Bietir Cifoir

=
 OIO 9

PMJBID]A]IJ

I. Jif
Jifi
i bij Iai
Iaifit
fit P
Pmrus
mrusidii
idiij
j
Jifi pmrusidiij < Oiagh Aufmrs
Iaifit pmusidiij < Unai Pifuaijc Oagh BE94 jg 4->, Pgjbgh Pmtnr,
Oglgjcsirn, Bmpgh, Liwi Oirit

O. Jifi
Jifi bi
bij
j Iai
Iaifi
fitt Pmf
Pmfnan
nanh
h
Jifi pmfnanh < Liznnaid _nzhn Putrn Fiwirjn
Iaifit pmusidiij < Unai Pifuaijc Oagh BE94 jg 4->, Pgjbgh Pmtnr,
Oglgjcsirn, Bmpgh, Liwi Oirit

K. Ait
Aitir
ir Oma
Omaihi
ihijc
jc
Cagoiansisn ibiaid prgsms njtmcrisn njtmrjisngjia yijc tmrlibn hirmji pmrtuhirij
pijbijcij bujni, prgbuh, pmfnhnrij, bij ispmh-ispmh hmoubiyiij ainjjyi.
Cagoiansisn fmfnanhn pmjcirud omsir tmrdibip omroicin smhtgr hmdnbupij. Jifuj
bnsnsn ainj, cagoiansisn fmwulubhij situ titijij hmdnbupij oiru bmjcij fmfouit

bujni tijpi smhit itiu hmomoisijbij hmfubidij biaif ihsms smciai dia, tmtipn
bmjcij fmjynjchnrhij oitis-oitis cmgcrien, mhgjgfn, bij oubiyi fisyirihit.
Cagoiansisn fmjymoiohij fisyirihit kmjbmrujc dnbup hmoirit-oiritij. Bmjcij
ibijyi
ibijyi cagoia
cagoiansis
nsisnn hmoijy
hmoijyihi
ihij
j grijc
grijc fuain
fuain kmjbmr
kmjbmrujc
ujc omrian
omriand
d fmjcgj
fmjcgjsuf
sufsn
sn
fihijij yijc kmpit siln. Bmjcij ibijyi fihijij kmpit siln yijc omrisia birn
auir jmcmrn fmfouit grijc fmrisi oijcci lnhi onsi fmfihijjyi. Hirmji lnhi
fmfihijjyi omrirtn bnsmout grijc yijc fgbmrj bij tnbih hmtnjcciaij zifij.
Omrhmfoijcjyi mri cagoiansisn bn anjchujcij fisyirihit Njbgjmsni fmjnfouahij
pijbijcij birn omomripi fisyirihit yijc omrpmjbipit oidwi fihij bn rmstgrij

kmpit siln yijc fmwid smpmrtn Fk Bgjiab„s, HEK, Bujhnj Bgjuts, Pnzzi Dut,

5
Dghi Dghi Omjtg, bij [gairni ihij tmrisi amond mjih bij omrcmjcsn birn pibi
fihij
fihij bn wirtmc
wirtmc (wirujc
(wirujc tmcia),
tmcia), itiu wirujc
wirujc-wi
-wiruj
rujc
c bn pnjccn
pnjccnrr lia
liaij
ij yijc
yijc
fmjluia fihijij isan Jusijtiri. Dia tmrsmout ihij fmjccmsmr oidhij kmpit itiu
aifoit grijc-grijc ihij fuain fmaupihij fihijij hdis bimrid.]sidi Fihijij
Hdiss Bimrid
Hdi Bimrid njn fmfnanh
fmfnanhnn pmauij
pmauijc
c yijc
yijc kuhup
kuhup omsir.
omsir. Fihiji
Fihijij
j fmrupi
fmrupihij
hij
hmoutudij
hmoutudij pghgh smdnjcci
smdnjcci pibi bisirjyi onsjns njn tih ihij pmrjid fitn. [mainj
ntu, oidij fihijij hdis bimrid amond fubid bnkirn.Njgvisn
bnkirn.Njgvisn biaif onsjns
onsjns huanjmr
huanjmr
ntu pmjtnjc. Fihijij hdis bimrid luci fubid
fubid bnfgbnenhisn
bnfgbnenhisn jifuj tmtip bmjcij
bmjcij
dirci yijc onsi omrsinjc. [mainj ntu, fihijij hdis bimrid luci amond hiyi cnzn
bnoijbnjchij bmjcij lujh eggb. Hirmji fihijij hdis bimrid luci oijyih yijc
fmjccu
fmjccujih
jihij
ij siyur
siyur bij fmjccu
fmjccujih
jihij
ij oidij-
oidij-oid
oidij
ij yijc
yijc amond
amond smdit.
smdit. ]sidi
]sidi
Fihijij Hdis Bimrid njn luci onsi smoicin siriji ujtuh fmamstirnhij oubiyi
Njbgjmsni.

B. Rul
Ruluij
uij Hmc
Hmcni
nitij
tij
i. Fmjb
Fmjbip
ipit
it hmu
hmujt
jtuj
ujci
cij
j
o. Fmfouhi aipijcij pmhmrliij oiru
k. Fmfgtnvisn
Fmfgtnvisn wnriusidiwij
wnriusidiwij ujtuh tmrus omrhiryi
omrhiryi bnonbij
bnonbijc
c huanjmr
huanjmr
b. Fmjifoid
Fmjifoid pmjciaif
pmjciaifij
ij dnbup
dnbup hdususjy
hdususjyii ujtuh onbijc
onbijc hmwnriusidi
hmwnriusidiij
ij
m. [moici
[moicinn siriji
siriji fmamsti
fmamstirnh
rnhij
ij fihiji
fihijij
j hdis
hdis bimrid
bimrid

M. _uijc
_uijc A
Anj
njchu
chup
p ]s
]sid
idi
i
_uijc anjchup usidi yijc hifn rnjtns njn fisnd biaif usidi pmrbicijcij
hmkna, tmtipn usidi njn onsi sijcit fmjlijlnhij hirmji prgbuh fihijij yijc hifn
prgbuhsn bipit bnjnhfitn gamd smfui hiaijcij bij aufiyij oijyih bnfnjitn gamd
fisyirihit smhntir.

E. Unsn bij Fnsn

Unsn < Fifpu omrsinjc

omrsinjc bn bujni onsjns bij bipit bntmrnf
bntmrnfii bmjcij
bmjcij oinh
gamd piri hgjsufmj tmrutifi pmaijccij smtni.
Fnsn <

3
 9. Fmfouit
Fmfouit prgbuh
prgbuh yijc
yijc omrhuia
omrhuiantis
ntis bij omrfijeiit
omrfijeiit oicn
oicn hgjsufmj
hgjsufmj
?. Rmantn biaif
biaif omrusidi
omrusidi,, fmjknptih
fmjknptihij
ij biyi tirnh oiru
oiru fihijij
fihijij omrhmai
omrhmais,
s,
bmjcij fmjlifnj futu, huiantis bij huijtntis prgbuh

C. Lib
Libwia
wia H
Hmcn
mcnit
itij
ij
Dirn < [mjnj - Lufit

Hmcnitij < Fmfprgbuhsn bij fmaihuhij pmjcmfisij

Pmji
Pmjij
jcc
ccuj
ujc
c liw
liwio
io < Pmf
Pmfou
ouit
it ]si
]sid
di
Dirn < [iotu

Hmcnitij < Fmjbnstrnousnhij hm omomripi tghg

Pm
Pmji
jijc
jccu
cujc
jc liwi
liwio
o < Hiry
Hiryiw
iwij
ij ]sid
]sidii
Dirn < Fnjccu

Hmcnitij < Anour bij omrnstnridit

Pmji
Pmjijc
jccu
cujc
jc liw
liwio
io < [mfu
[mfuii yijc
yijc omrh
omrhin
intij
tij bm
bmjc
jcij
ij ]sid
]sidii

OIO NN

RNJLI]IJ ]RIFI

I. Ispm
Ispmh
hFFijil
ijilmfmj
mfmj ]si
]sidi
di
Fiji
Fijilm
lmfm
fmj
j Pm
Pmfi
fisi
siri
rij
j ibia
ibiaid
id su
suit
itu
u usi
sidi
di uj
ujtu
tuh
h fmrm
fmrmjk
jkij
ijih
ihij
ij,,
fmjcnfpamfmjtisnhij smrti fmjciwisn itiu fmjcmjbianhij hmcnitij pmfisirij
biaif suitu grcijnsisn icir tmrkipin smfui tuluij grcijnsisn smkiri memhtne bij
mensnmj. Eujcsn fijilmfmj pmfisirij ujtuh fmjcijiansns pisir bij anjchujcij
pmfisirijjyi, smdnjcci bnpmrgamd hmujtujcij
hmujtujcij ujtuh fmjbipit pmauijc usidi.
[isirij utifi (pmaijccij) birn onsjns njn ibiaid smfui fisyirihit. [moio
lnhi usidi njn bnhmjian fisyirihit bij bnsmjijcn fihi hmujtujcij yijc bnbipit
sijcit oijyih bij bipit fmjsmlidtmrihij wnriusidi smrti fmfouit agwgjcij

pmhmrliij oicn pmjcijccurij.

4
 9. Jifi
Jifi pmr
pmrusi
usidii
diij
j
]sidii yijc
]sid yijc siyi
siyi liaijh
liaijhij
ij omrcmr
omrcmrih
ih bnonbi
bnonbijc
jc prgbuh
prgbuhsn
sn bij pmfisir
pmfisirij
ij
fihijij
fihijij hdis bimrid Oijbujc.
Oijbujc. ]sidi njn siyi omrn jifi ‑OIAGH A]FM_[‖.
A]FM_[‖.
Iaisij siyi fmfnand jifi oiagh aufmrs hirmji prgbuh yijc siyi ouit yintu hum
oiagh bmjcij smjsisn aufmr siit omribi bn biaif fuaut bnfihsuthij icir piri
pmfoman fmjcmrtn bij tnbih siaid pidif fmjcmjin prgbuh yijc siyi luia. [iyi
njcnj
njcnj fmliaij
fmliaijhij
hij usidi
usidi njn bmjcij
bmjcij smfijc
smfijcit
it smdnjc
smdnjcci
ci oijyih
oijyih pmfnji
pmfnjitt bij
pmfoman yijc fmjyuhin prgbuh disna usidi siyi. [iyi smjbnrn tnbih njcnj
fmfomrn
fmfomrn jifi yijc suant bn njcit icir piri hgjsufmj
hgjsufmj bipit fmjymoirhij
fmjymoirhij jifi
usidi bij prgbuh siyi bmjcij fubid birn fuaut hm fuau.

?. Aghis
ghisnn ]si
]sidi
Pmfnandij
Pmfnandij aghisn
aghisn usidi fmfijc sijcit pmjtnjc tmrdibip hmaijcsujcij
hmaijcsujcij
bij pmrhmfoijcij usidi ntu smjbnrn, ujtuh ntu biaif pmfnandij bij pmjmjtuij

usidii pmrau
usid pmrau omrdit
omrditn-d
n-ditn
itn bij dirus
dirus bnsmsui
bnsmsuinhi
nhij
j bmjcij
bmjcij usidi
usidi yijc
yijc bnliai
bnliaijhi
jhij
j
omrliaij aijkir bij hmaijcsujcij usidi tmrlifnj. ]sidi njn siyi liaijhij bn
rufid
rufid siyi
siyi tmpitj
tmpitjyi
yi Liaij
Liaij Riqwi
Riqwi U, pmrufi
pmrufidij
dij Unai
Unai Pifuai
Pifuaijc,
jc, Oglgjc
Oglgjcsirn
sirn,,
Bmpgh.

;. [t
[tru
ruht
htur
ur gr
grci
cijn
jnsi
sisn
sn
Biaif
Biaif suitu
suitu struhtu
struhturr grcijn
grcijnsisn
sisn jijtnj
jijtnjyi
yi hnti
hnti ihij
ihij fmjcmt
fmjcmtidu
idunn snstmf
snstmf
fijilmfmj birn grcijnsisn tmrsmout hmfubnij bmjcij struhtur grcijnsisn ntu ihij
amond
amond fubid
fubid fmaihu
fmaihuhij
hij hg
hggrb
grbnji
njisn
sn bij fmjcmt
fmjcmtidu
idunn tucis
tucis fisnjc
fisnjc-fis
-fisnjc
njcbij
bij
ujtuh
ujtuh fmaihs
fmaihsiji
ijihij
hij usidij
usidijyi
yi bnoijt
bnoijtu
u gamd
gamd tmjici
tmjici hmrli
hmrli bij omjbid
omjbidiri
iri itiu
ibfnjnstrisn. Hmwilnoij bij tijccujc liwio smtnip oicnij<
9) Pm
Pmfn
fnfp
fpnj
nj usid
usidii
Omrtij
Omr tijccu
ccujc
jc liwio
liwio pmjud
pmjud itis smciai
smciai smsuitu
smsuitu yijc
yijc tmrlibn
tmrlibn bij
omraijcsujc biaif prgsms usidi.
?) Ibfn
Ibfnj
jns
nstr
tris
isnn
Fmjcurusn fisiaid hmauir fisuhjyi uijc
;) Rmj
mjic
icii hmr
hmrli
li
 Fmjcmrlihij smfui prgsms prgbuhsn
 Fmfisirhij oirijc bicijcij
 Fmfitudn pmriturij birn pnfpnjij

Fmjcmrlihij prgsms pmfouitij fihijij

>
 2. Omjt
Omjtuh
uh Oibi
Oibij
j ]sid
]sidi
i
Omjt
Omjtuh
uh oi
oibi
bij
j us
usid
idii yi
yijc
jc siyi
siyi bn
bnrnh
rnhij
ij ib
ibiai
iaid
d om
omjt
jtuh
uh oi
oibi
bij
j us
usid
idii
pmrsmgrijcij. [iyi fmfnand omjtuh oibij usidi pmrsmgrijcij hirmji amond
mensnmj biaif omjtuh aioi fiupuj biaif omhmrli. Oibij usidi yijc siyi bnrnhij
njn omrcmrih biaif onbijc huanjmr fihijij bimrid

Hmcnitij yijc fmjnfouahij tifoidij fijeiit itiu eimbid oiru. Biaif

fisiaid njn itiu fmjlmaishij fmjcmjin lmjns prgbuhsn, oidij oihu, bij oidij
pmjgagjc prgsms prgbuhsn

=. Jifi Pr
Prgbuh
Jifi prgbuh ibiaid jifi yijc bnomrnhij hmpibi suitu oirijc bicijcij
yijc eujcsnjyi ujtuh fmjcmtidun jifi pijcijij tmrsmout bij oirijc bipit bn
njcit amwit jifi yijc bnomrnhij tmrsmout. Jifi prgbuh fihijij njn ibiaid ‑Hum
Oiagh Aufmrs Hdis Oijbujc‖ Jifi njn siyi ifona smsuin bmjcij prgbuh bij
bimrid isia prgbu

5. Oidi
Oidij
j Prgbuh
buh
]sidi yijc siyi liaijhij njn omrupi pmfouitij bnstrnousn bij pmjluiaij
Hmjtijc Fustgei. Biaif prgsms prgbuhsn njn fmfoutudhij oidij, ijtiri ainj <
9. Rmpu
Rmpujc
jc Omris
Omris (?
(?00
00 cr
crif
if))
?. Rmau
maur ; outnr
utnr
;. Ciri
Ciriff sml
smluf
ufp put
2. Oihn
Oihnjc
jc Pgwb
Pgwbmrmr 9 sbt
sbt

=. Fnjy
Fnjyih
ih Cgr
Cgrmjmjc
c 90 sbf
sbf /9=0
/9=0 fa
fa
5. Cuai
Cuai ?00 cri
rif f
3. Inr di
dijcit
4. [usu kghait
kghait ououh/kg
ououh/kghait
hait ououh
ououh ( 9 oujch
oujchus)
us) (;sbf)
(;sbf)
>. Uijnaai N sb
sbtt

3. Pmriaitij
Pmriaitij ibiiaid iait yijc bncujihij ujtuh fmfprgbuhsn prgbuh yijc
siyi prgbuh
prgbuhsn.
sn. Omrnhu
Omrnhutt ibiaid
ibiaid omomrip
omomripii pmriai
pmriaitij
tij yijc
yijc siyi
siyi outudh
outudhij
ij biaif
biaif
fmfprgbuhsn hmjtijc fustgei
9. Fnxmr
?. Oishgf

90
 ;. Cmais
2. Pmjc
Pmjcib
ibuh
uh tmau
tmaurr / Cirp
Cirpu u
=. Gvmj
Gvmj onai
onai bno
bnoih
ihnj
njc
c
5. Bijb
Bijbij
ijcc onai
onai bnhu
bnhuhuhuss
3. Kmti
Kmtihi
hijj hum
hum oiag
oiagh h
4. Hgfpgr cis

4. Prgs
Prgsms
ms pr
prgb
gbuh
uhsn
sn
Omrn
Omrnhu
hutt nj
njnn siyi
siyi ih
ihij
ij fmjc
fmjcur
urin
inhi
hij
j pr
prgs
gsms
ms pr
prgb
gbuh
uhsn
sn pm
pmfo
foui
uiti
tij
j bi
bij
j
pmjluiaij Hmjtijc Fustgei. Pmfouitij smrti hmfisiij smoicin omrnhut <
9) Fmjymbud
Fmjymbud kghait
kghait ououh
ououh bmjcij
bmjcij inr dijcit
dijcit dnjcci
dnjcci fmjkinr
fmjkinr
?) Kifpurhij
Kifpurhij ; outnr
outnr tmaur,
tmaur, cuai
cuai bmjcij
bmjcij vijnan
vijnan hm biaif
biaif wibid aiau
aiau
bnhgkgh dnjcci tmrkifpur riti.
;) Fisuhhij
Fisuhhij fnjyih
fnjyih cgrnjc
cgrnjc hmbiaif
hmbiaif kifpurij
kifpurij tmaur
tmaur aiau bn
bn ibuh riti
riti
2) Pnjbidhij
Pnjbidhij kifpuri
kifpurij j tmaur hm oishgf
oishgf aiau
aiau fisuhhij
fisuhhij tmpujc
tmpujc omris
omrsifiij bmjcij oihnjc pgwbmr bij cirifcirif (smlufput) aiau bn ibuh
sifpin riti
=) Aiau fisuhhi
fisuhhij j kghait yijc
yijc tmaid
tmaid bnkinrhij
bnkinrhij tibn
tibn bn ibuh dnjcci
dnjcci fmriti
5) Hmfubn
Hmfubnijij bn fnxmr
fnxmr ;0
;0 fmjn
fmjntt
3) [mtmaid bn fnxmr
fnxmr tirub bn biaif
biaif kmtihij
kmtihij bij fisuhh
fisuhhijij hm gvmj
gvmj itiu
bijbijc

>. Oniy
Oniyi
i Prgb
Prgbuh
uhsn
sn
Pmjcmauirij oniyi prgbuhsn pibi usidi njn yintu smoicin omrnhut <
Oniyi oidij <
Enxmb kgst < Rmjici Hmrli < 90.000/fnjccu
Uirnioam kgst <
9) Rmpujc
Rmpujc Omris
Omris =00
=00 crf < >.000
>.000
?) Rmau
Rmaurr 9hc
9hc < ?9.
?9.00
0000
;) Cirif
Cirif =0 =00c
0cri
riff < =0
=000
00
2) Oihnjc
Oihnjc Pgwbm
Pgwbmrr 2=c
2=c < ?0.000
?0.000
=) Fnjyih
Fnjyih Cgrm
Cgrmjcjc ?000f
?000faa < ?2.000
?2.000.-
.-
5) Cuai
Cuai 9hc
9hc < 99.
99.40400
0
3) [usu kghait ououh/kgh
ououh/kghaitait ououh
ououh < ?.=00/s
?.=00/sikdmt
ikdmt
4) Uijn
Uijnaa
aaii ?=c
?=crr < ?5
?5.0
.000
00

Oniyi hmfisij bij Pmfouitij <

 fnhi hum 3K 900pks < _p. 94.000

99
 [mtnip situ hian prgbuhsn hifn bipit fmfprgbuhsn ?0 pgtgjc hum
oiagh aufmrs. Libn smtnip ouid hifn pmrhnrihij birn iwia sifpin ihdnr
prgsms pmfouitij fmjcdionshij oniyi smomsir _p.9,?9?,-
_p.9,?9?,- bij hifn luia
bmjcij dirci _p. ;.=00/pgtgjc

90. Aghisn
Aghisn Prgbuhsn
Prgbuhsn
Pmfnandij
Pmfnandij aghisn
aghisn usidi fmfijc sijcit pmjtnjc tmrdibip hmaijcsujcij
hmaijcsujcij
bij pmrhmfoijcij usidi ntu smjbnrn, ujtuh ntu biaif pmfnandij bij pmjmjtuij
usidii pmrau
usid pmrau omrdit
omrditn-d
n-ditn
itn bij dirus
dirus bnsmsui
bnsmsuinhi
nhij
j bmjcij
bmjcij usidi
usidi yijc
yijc bnliai
bnliaijhi
jhij
j
omrliaij aijkir bij hmaijcsujcij usidi tmrlifnj. ]sidi njn siyi liaijhij bn
rufid
rufid siyi
siyi tmpitj
tmpitjyi
yi Liaij
Liaij Riqwi
Riqwi U, pmrufi
pmrufidij
dij Unai
Unai Pifuai
Pifuaijc,
jc, Oglgjc
Oglgjcsirn
sirn,,
Bmpgh.

O. Ij
Ijia
ians
nsns
ns [S
[SGR
GR

[SGR ibiaid snjchitij birn [trmjctds (hmhuitij), Smihjmssms (hmamfidij),

Gppgrtujntnms (pmauijc), bij Rdrmits (ijkifij).

Ijiansns [SGR fmjcitur hmhuitij, hmamfidij, pmauijc, bij ijkifij utifi

Ijbi hm biaif bietir yijc tmrgrcijnsnr bij onisijyi bnsilnhij biaif onaid hnsn-
hnsn yijc smbmrdiji.

[trmjctds (hmhuitij) bij Smihjmssms (hmamfidij) ibiaid omrisia birn njtmrjia

pmrusidiij Ijbi. dia-dia yijc bipit Ijbi hgjtrga
hgjtrga bij bipit omruoid. Kgj
Kgjtgdjyi
tgdjyi
tmrfisuh snipi yijc ibi bn tnf Ijbi, pitmj bij prgpmrtn njtmamhtuia Ijbi, bij
aghisn Ijbi.

Gppgrtujntnms (pmauijc) bij Rdrmits (ijkifij) ibiaid dia mhstmrjia yijc

fmfpmjcirudn onsjns itiu dia-dia yijc tmrlibn bn auir pmrusidiij Ijbi pibi pisir
yijc amond omsir. Ijbi bipit fmfijeiithij pmauijc bij fmanjbujcn birn
ijkifij, tmtipn Ijbi tnbih bipit fmjcuoidjyi. Kgjtgdjyi tmrfisuh pmsinjc,
dirci oidij oihu, bij trmj omaijli pmaijccij.

[R_MJCRD
9 _isijyi yijc fijns sijcit kggkh
bnjnhfitn piri pmknjti fihijij fijns
? bnsmbnihij biaif hmibiij fisnd dijcit
; hmomrsndij tmrlifnj hirmji
pmfouitijjyi bn biaif rufid
2 bnoujchus bmjcij ripnd
= Oidij fubid bn bipit
5 Dirci oidij bisir furid
GPPG_RNJNR^
9 [iit prgbuhsn ihij fubid
pmfouitijjyi
? pmrhmfoijcij dirci hum oiagh
yijc tmrlijchiu
; fisnd lirijc yijc fmjluia hum
oiagh bn bimrid siyi
2 kiri pmfouitij hum yijc
omricif fmfubidhij prgsms
prgbuhsn

9?
 SMIHJM[[ RD_MIR
9 Hmtidijij hum tnbih aifi 9 Hurijcjyi njgvisn fmjcmjin
? risijyi tmraiau fijns ricif risi
; kmtihij hum yijc fidia ? tnbih ibi amciantis yijc sid
2 tmroitisjyi [BF ; fujkua pmsinjc bmjcij fmrh
tmrhmjia
2 tnbih ibijyi prgfgsn

K. I[P
I[PMH
MH PM
PM_F
_FGB
GBIAI
IAIJ
J
Hmuijc
Hmuijcij
ij fmrupi
fmrupihij
hij rnjkni
rnjknij
j birn
birn oniyi-
oniyi-oni
oniyi
yi yijc
yijc bnpmrau
bnpmrauhij
hij biaif
biaif
fmfpmrandithij oniyi prgbuhsn, fgbia (njvmstisn ujtuh fgbia iwia omrbnrnjyi
usidi), rmjkiji pmjluiaij, prgymhsn, kisdeagw (9 ouaij), pmrdntujcij rucn bij aioi
bij jmriki. Omrnhut ibiaid rnjknijjyi<

9. [ufomr fgbia
Fgbia
Fgbia ibi
ibiaid
aid hgamht
hgamhtnvn
nvntis
tis birn
birn oirijc
oirijc-oir
-oirijc
ijc yijc
yijc ibi biaif
biaif prgsms
prgsms
prgbuhsn. Fgbia ibiaid suitu yijc sijcit pmjtnjc ujtuh fmjbnrnhij usidi. ]jtuh
usidi njn siyi fmjbipit fgbia birn uijc pnjlifij birn grijc tui smoijyih _p
?00.000,- v

?. Prgy
Prgymh
mhsn
sn su
sufo
fomr
mr fgbi
fgbiaa
Fgbia smomsir =00.000,- bnrmjkijihij bncujihij ujtuh pmfomanij ihtnvi
tmtip smomsir ;20.000,- / ouaij snsijyi bn ifona birn hmujtujcij tnip

_mjkiji Pmjluiaij

Fmjcnjcit hmtmroitisij biji fihi rmjkiji pmjluiaij usidi biaif 9 ouaij

pmrtifi bnrmjkijihij smoicin omrnhut<

Prgbuhsn <
LufaidPrgbuhsn Dirci [ituij Lufaid
Jg ]rinij
(]jnt/Pgtgjc) (_p) Prgbuhsn (_p)
9 Ouaij Emoruirn 200 _p. 9,?9? _p. ;20,?00
? Ouaij Firmt 200 _p. 9,?9? _p. ;20,?00
; Ouaij Iprna 200 _p. 9,?9? _p. ;20,?00
2 Ouaij Fmn 200 _p. 9,?9? _p. ;20,?00
= Ouaij Lujn 200 _p. 9,?9? _p. ;20,?00

9;
 Pmjluiaij
Lufaid
Lufaid
Jg ]rinij Prgbuhs Dirci Luia(_p) Aioi (_p)
Pmjluiaij(_p)
n (]jnt)
9 Ouaij 9 200 _p. ;,=00 _p. 9,200.000 _p. 9.0=>.400
? Ouaij ? 200 _p. ;,=00 _p. 9,200.000 _p. 9.0=>.400
; Ouaij ; 200 _p. ;,=00 _p. 9,200.000 _p. 9.0=>.400
2 Ouaij 2 200 _p. ;,=00 _p. 9,200.000 _p. 9.0=>.400
= Ouaij = 200 _p. ;,=00 _p. 9,200.000 _p. 9.0=>.400
Rgtia ?000

PMJM_NFIIJ PM_ O]AIJ (_]F][)

 Dirci luia x ujnt <Lufaid pmjluiaij

;,=00 x 200 8 9,200,000
 Hmujtujcij <

Lufaid pmjluiaij/ouaij ‛ Lufaid prgbuhsn(_p)/ouaij

9 200 000 - ;20 ?00 - 6 9 0=> 400

AIPG_IJ _]CN AIOI

Omoij ]sidi
]pid Rm
Rmjjic
icii Hmr
Hmrli
li _p =0
=0,0
,00
00/
0/o
ouai
aij
j
Oiyir pnjlifij _p =00,000
Rrijspgrt _p 50.000

Lufaid _p 490,000

B. I[P
I[PMH
MH P
PMFI
MFI[I_
[I_IJ
IJ

i. Prgbuh

Bnbiaif upiyi fmfpmraijkir pmfisirij prgbuh yijc dirus smjijtnisi

bntmhi
bntmhijhi
jhij
j ibi
ibiaid
aid pmj
pmjcmf
cmfoij
oijcij
cij prg
prgbu
buh
h yij
yijcc omr
omrhms
hmsnji
njifou
foujci
jcijj tij
tijpi
pi
fmjcurijcn risi bij huiantis prgbuh ntu smjbnrn. Bnsifpnjc ntu ujtuh fmjirnh
pmaijccij luci bnouit hmfisij prgbuh fmjirnh bmjcij tnbih hujg. [mdnjcci
prgbuh tmrsmout smfihnj fmfpujyin
fmfpujyin hirihtmr.

92
o. Prnkm (Dirci)
Dirci
Dirci bia
biaif
if stri
stritmc
tmcnn pmf
pmfisir
isirij
ij ibi
ibiaid
aid sui
suitu
tu hgf
hgfpgj
pgjmj
mj yij
yijc
c sij
sijcit
cit
rmaitnvm ujtuh bnaihuhij tmrcijtujc lmjns hgjsufmj yijc fiji yijc ihij
siyi libnhij sisirij
Biaif dia njn siyi fmandit bij fmjmantn oidwi hmoijyihij pmjcusidi
ainjyi
ainjyi omr
omragf
agfoi-a
oi-agf
gfoi
oi fmf
fmfou
ouit
it prg
prgbuh
buh hum huh
huhus
us bmj
bmjcij
cij fmj
fmjiwi
iwirhi
rhij
j
dirci yijc rmaitnvm furid.
Biaif pmjmtipij dirci omrpmcijc pibi pmfnhnrij oidwi hmonlihij dirci
bnbisirhij
bnbis irhij itis tnjch
tnjchit
it dirci yijc wilir oicn bui pndih yintu hgjsufmj
hgjsufmj bij
prgbusmj. [mrti amond pmjtnjc aicn dirus tmrlijchiu gamd smfui aipnsij
fisyirihit.

Omjtuh rnjknij biaif = ouaij <

Rgtia pmjluiaij < _p. 3,000,000
Rgtia prgbuhsn < _p. 9,309,000 -
Aioi Hisir < _p. =,?>>,000
Oniyi < _p. 490.
49 0.00
0000 -
Aioi Omrsnd < _p. 2,24>,000

Dirci oman pmr@ _p. 9,?9?,-

Aioi pmr@ birn oidij _p. ?,?44,-
[mdnjcci siyi fmfutushij ujtuh fmjmjtuhij dirci luia prgbuh siyi smomsir
Dirci Luia < _p. ;=00,Q

k. Prgfgsn

Pibi tidip iwia prgfgsn yijc bnaihuhij fmaiaun prgfgsn birn fuaut hm
fuaut.
fuaut. Bnsi
Bnsifpn
fpnjc
jc ntu prg prgfgs
fgsnn luc
lucii bip
bipit
it bna
bnaihu
ihuhij
hij bmj
bmjcij
cij pmj
pmjntn
ntnpij
pij bn
wirujc ‛ wirujc, bij nhaij, siyi fmjccujihij omomripi kiri prgfgsn yintu 8
i. ei
eikm
km tg eik
eikmm ([IA
([IAM[M[ P_G
P_GFGFGRNRNGJ
GJ))
Golmh Pisir < Rmtijcci, Rmfij, bij Curu
o. fmaiaun fmbni sgknia smpmrtn Njstirif
Golmh Pisir < Rmfij [gsfmb
k. Birn fuaut hmfuaut (tmstnfgjnia)
Golmh Pisir < Hmrioit hgjsufmj
b. Fg
Fgononam
am sifp
sifpananjc
jc (sp
(spij
ijbu
buh)
h)
Golmh Pisir < Fisyirihit [mtmfpit
m. Er
Ermq
mqum
umjk
jkyy Pr
Prgc
gcri
rif
f
Golmh Pisir < [mfui Grijc
e. omr
omrhmr
hmrli
li sifi
sifi bmjcij
bmjcij pmfnan
pmfnanh
h firhmt
firhmt ( rmaisn/r
rmaisn/rmhi
mhij
j hmrli
hmrli )
Golmh Pisir < Hgjsufmj firhmt tso

9=
b. Paikm

Bnst
Bnstrn
rnou
ousn
sn ib
ibia
iaid
id su
suit
itu
u hm
hmcn
cnit
itij
ij fm
fmjy
jyiau
iaurh
rhij
ij hm
hmpi
pibi
bi hg
hgjs
jsuf
ufmj
mj yi
yijc
jc
fmfoutudhij. Bnstrnousn bnoicn fmjlibn bui fikif, yintu <

9. Bnstrnousn smkiri aijcsujc

?. Bnstrnousn smkiri tnbih aijcsujc

Fmjcmj
Fmjc mjin
in di
diaa tm
tmrsm
rsmou
outt us
usid
idii hi
hifn
fn fm
fmjb
jbns
nstrn
trnou
ousn
snhi
hij
j oi
oirij
rijc
c sm
smkir
kirii
aijcsujc hmpibi hgjsufmj/fisyirihit bmjcij kiri njn bndiriphij prgbuh njn
bipit bnhmjia gamd fisyirihit auis.

95
 OIO NNN

PMJ]R]P

HM[NFP]AIJ
Birn eihti yijc ibi siit njn, omrbisirhij pmrmjkijiij yijc siyi ouit njn
siyi fmjynfpuahij oidwi oijyih pmauijc-pmauijc usidi yijc bipit hnti
fijeiithij. Bm Bmjjcij
cij sm
smfu
fuii pmr mrmj
mjki
kijjiij
iij bij usi sid
di tmtmrs
rsmo
mouut, si
siy
yi
fmfpmr
fmf pmrhnr
hnrihi
ihijj ihij
ihij fmfpmr
fmfpmrgam
gamdd hmomrd
hmomrdisna
isnaij
ij biaif
biaif omailir
omailir bij fgdgj
fgdgj
fiie hmpibi smfui pndih yijc omrpmrij biaif pmfouitij prgpgsia njn.
]sidi siyi omrcmrih biaif onbijc prgbuhsn fihijij hdis bimrid oijbujc
tmti
tmtip
p omomru
rusi
sidi
di ujujtu
tuh
h fmjc
fmjcmbmbmp
mpij
ijhi
hij
j pmpmai
aiyi
yiji
jijj yi
yijc
jc tm
tmro
roinh
inh hmhmpi
pibi
bi
pmaijccij. Bi Biai
aif
f pmfo
pmfoui
uiti
tij
j sisifp
fpinin pm
pmjl
jlui
uiai
aij
j oi
oiag
aghh au
aufm
fmrs
rs yi
yijc
jc
fmrupihij prgbuhsn wirci yijc omriaifit bn hgti Bmpgh. ]sidi yijc siyi
liaijhij fmrupihij usidi hmkna yijc siyi diriphij bipit omrfijeiit oicn
piri hgjsufmj omcntupuj bmjcij
bmjcij bnrn siyi smjbnrn.

[I_IJ
Icir pmai
Icir pmaihs
hsij
ijii
iijj suit
suitu u usisidi
di bibipi
pitt om
omrl
rlia
iaij
ij ai aijk
jkir
ir,f
,fih
ihii si
siyi
yi
fmfpujyin omomripi sirij,ijtiri ainj<
9. Pmrkiy
Pmrkiyii bij yihnj
yihnj oidw
oidwii usidi
usidi onsi bn
bn aihsiji
aihsijihijhij
?. Pijb
Pijbin
in om
omrh
rhgf
gfuj ujnh
nhisn
isn
;. Fmfpuj
Fmfpujyinyin mtgs
mtgs hmrli
hmrli yijc
yijc ttnjc
njccn
cn
2. Fiu fmjbmj
fmjbmjcirhi
cirhij j hrntnh
hrntnh bij
bij sirij
sirij birn
birn grijc
grijc ainj
=. Rnbi
Rnbih
h fub
fubid
id pu
putu
tuss isi
isi
5. Fifpu
Fifpu fmjcdi
fmjcdisnah
snahij
ij prgbuh
prgbuh yijc
yijc omrhuia
omrhuianti
ntiss
3. Fmjcut
Fmjcutifi
ifihij
hij hmpuis
hmpuisij ij pmaij
pmaijcci
ccijj
4. Bnsnpanj,om
Bnsnpanj,omrtijc
rtijccujc
cujc liwio,hrmitn
liwio,hrmitnee bij njgvitne
njgvitne

93