G .M.

EL^LFMF^MKGK @GK FGKGOLFLK ^\YELYFGY ( EF

EF^)
^)

^uselsfgs
Egd./Eatg

YPGK@GT
YPGK@GT 7.7. ^lrl
^lrlkigkg
kigkggk
gk ^us
^usgt
gt el
elslhgtg
slhgtgk
k Fgsygrg
Fgsygrgegt
egt ((^usels
^uselsfgs)
fgs) `mjgeu
`mjgeuegk
egk sligrg
sligrg tlrpg`u
tlrpg`u

ETMPLTMG 7.7.7. ^uselsfgs wgomd flkyl`mgegk olkms-olkms pljgygkgk ygkb `mtltgpegk dlr`gsgregk vmsm, fmsm, tuougk `gk tgtg kmjgm, gkgjmsms eldutuhgk `gk hgrgpgk, gkgjmsms pljugkb plkblfdgkbgk pljgygkgk, gkgjmsms rmsmea
pljgygkgk `gk eltlktugk plrgturgk plruk`gkb-uk`gkbgk ygkb `mtugkbegk `gjgf plrlkigkggk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

G`g YE eg. ^uselsfgs tlktgkb

tlktgkb Smsm Fmsm , Puougk
Puougk `gk Pgtg kmjgm ^uselsfgs, Carfgt YE
L^ 7. @mtltgpegk vmsm, fmsm, tuougk, `gk tgtg kmjgm ^uselsfgs
7>
flkbgiu elpg`g tgtg kgsegh
ygkb flkog`m giugk `gjgf plkyljlkbbgrggk
^uselsfgs fujgm `grm plrlkigkggk, pljgesgkggk
elbmgtgk hmkbbg
hmkbbg lvgjugsm emklrog ^uselsfgs.
^uselsfgs. ( T )

@mtltgpegk olkms-olkms pljgygkgk ygkb `msl`mgegk G`g YE Eg ^uselsfgs tlktgkb Olkms4 ^ljgygkgk `gk elbmgtgk puselsfgs, g`g
L^ 4 dlr`gsgregk hgsmj m`lkcegsm `gk gkjmsms slsugm `lkbgk 7> `aeuflk m`lktmcmegsm `gk gkgjmsms HGTD\P, ^ljugkb ^lkblfdgkbgk `gk M`lktmcmegsm
M`lktmcmegsm
ygkb `mfmktg `gjgf paeae pmemrgk pg`g pgrgbrg Tlsmea
tlrgehmt (T,@,R)

Tlkigkg Jmfg Pghukgk `msusuk `lkbgk fljmdgtegk

L^ 9 jmktgs prabrgf `gk jmktgs sletar lrtg dlr`gsgregk
7> G`g `aeuflk Tlkjmtg ^uselsfgs, G`g Duetm ^lkyusukgk fljmdgtegk J^ `gk JY
Tlkigkg Ytrgtlbms @mkgs Elslhgtgk @glrgh
Egdupgtlk/Eatg )T,@,R)

Tlkigkg \sujgk Elbmgtgk (T\E) `msusuk `lkbgk

L^ 0 fljmdgtegk jmktgs prabrgf `gk jmktgs sletar , 7> G`g `aeuflk T\E tghuk K `gk K+7, g`g duetm plkyusukgk fljmdgtegk J^ `gk JY
dlr`gsgregk rlkigkg Ytrgtlbms @mkgs Elslhgtgk Eatg ,
Tlkigkg Jmfg Pghukgk ^uselsfgs `gk Hgsmj ^lkmjgmgk
Emklrog . (T,@,R)

Tlkigkg ^ljgesgkggk Elbmgtgk (T^E) ^uselsfgs

L^ < `msusuk dlrsgfg Jmktgs ^rabrgf slsugm `lkbgk Gjaegsm 7> G`g @aeuflk T^E Pghuk K, g`g duetm plkyusukgk fljmdgtegk Jmktgs ^rabrgf
Gkbbgrgk ygkb `mtltgpegk ajlh @mkgs Elslhgtgk Eatg.
(T, @,R)

L^ 3 Tlkigkg ^ljgesgkggk Elbmgtgk Dujgkgk `msusuk slsugm 7> G`g `aeuflk T^E D\JGKGK Pghuk K, g`g duetm plkyusukgk fljmdgtegk J^
`lkbgk Tlkigkg ^ljgesgkggk Pghukgk slrtg hgsmj
plfgktgugk `gk igpgmge Emklrog Dujgkgk (T,@,R)
L^ 2 Gpgdmjg g`g plrudhggk eldmogegk ^lflrmktgh `gk 7> G`g `aeuflk Tlkigkg ^lrudghgk, g`g duetm prasls plrudghg rlkigkg
^lflrmktgh @glrgh `mjgeuegk Tlvmsm ^lrlkigkggk
slsugm Eldmoegk ygkb `mtltgpegk (@, R)
Oufjgh > 2> >.>>%

YPGK
YPGK@GT
@GT 7.7.
7.7. ^lrl
^lrlkigkgg
kigkggk
k ^usgt
^usgt elsl
elslhgtgk
hgtgk Fgsygrgegt
Fgsygrgegt (^uselsfgs)
(^uselsfgs) `mjgeuegk
`mjgeuegk sligrg
sligrg ttlrpg
lrpg`u
`u

ETMPLTMG 7.7.4 Fgsygrgegt sldgbgm plklrafg fgkcggt jgygkgk, jmktgs prabrgf `gk jmktgs sletar flk`gpgtegk elfu`ghgk gesls mkcarfgsm tlktgkb hge `gk elwomdgk pgsmlk, olkms-olkms pljgygkgk `gk elbmgtgk-elbmgtgk
^uselsfgs slrtg gesls tlrhg`gp pljgygkgk `gk plkygfpgmgk ufpgk dgjme (jmhgt ou bg \EF? 4.4.75 4.4.4)

Ljlflk ^lkmjgmgk
L^ 7. @mtltgpegk Eldmogegk tlktgkb Hge `gk Elwgomdgk
^gsmlk, `gk Olkms-olkms pljgygkgk slrtg elbmgtgk ygkb
`msl`mgegk ajlh ^uselsfgs ( T )
@mjgeuegk Yasmgjmsgsm tlktgkb Hge `gk Elwgomdgk,
^gsmlk, olkms-olkms pljgygkgk slrtg elbmgtgk ygkb
`msl`mgek ajlh ^uselsfgs. (@, R)
L^ 4
@mjgeuegk lvgjugsm `gk k`ge jgkout tlrhg`gp
plkygfpgmgk mkarfgsm tlregmt Hge `gk Elwgomdgk
^gsmlk, Olkms-olkms pljgygkgk `gk elbmgtgk-elbmgtgk
^uselsfgs tlrhg`gp plkbbukg jgygkgk, Jmktgs ^rabrgf
fgupuk Jmktgs Yletar slrtg plfgkggtgk pljgygkgk
`gk
ygkbelslsugmgk pljgesgkggk
`msusuk. (@, R) elbmgtgk `lkbgk og`wgj
L^ 9
YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
G`g YE Elpgjg ^uselsfgs tlktgkb
tlktgkb Hge `gk Elwgomdgk ^gsmlk, G`g YE Elpgjg
7> ^uselsfgs tlktgkb Olkms-Olkms ^ljgygkgk
^ljgygkgk `gk Elbmgtgk ^uselsfgs (Carfgt YE
Flkbgiu elpg`g Pgtg Kgsegh)
G`g duetm elbmgtgk sasmgjmsgsm
sasmgjmsgsm tlktgkb Hge `gk Elwgo
Elwgomdgk
mdgk ^gsmlk `gk olkms-olkms
^ljgygkgk `gk elbmgtgk -elbmgtgk ^uselsfgs fljgjum dlrdgbgm fgigf fl`mg. G`g
Fl`mg Yasmgjmsgsm `gjgf dlktue drasul, jlgcjlt, dgjmha, `sd. Rgwgkgrg elpg`g pltubgs
7> lktgkb elbmgtgk sasmgjmsgm `gk plkbltghugk tlktgkb Hge `gk Elwgomdgk ^gsmlk `gk
Olkms-olkms ^ljgygkgk `gk elbmgtgk ^uselsfgs. Rgwgkigrg elpg`g ^gsmlk `gk
eljugrbgkyg, tlktgkb elbmgtgk sasmgjmsgsm `gk plkbltghugk
plkbltghugk tlktgk Hge `gk Elwgomdgk
dgk
^gsmlk `gk olkms-olkms pljgygkgk
G`g due elbmgtgk lvgjugsm tlktgkb Hge `gk Elwgomdgk ^gsmlk, Olkms-olkms pljgygkgk
`gk elbmgtgk-elbmgtgk ^uselsfgs ygkb flkhgsmjegk TPJ plrdgmegk elbmgtgk sasmgjmsgsm.
G`g due `mjgeuegk ogoge plk`gpgt elpg`g plkbbukg jgygkgk tlktgkb Hge `gk
7> Elwgomdgk ^gsmlk, Olkms-olkms pljgygkgk `gk elbmgtgk-elbmgtgk ^uselsfgs. Rgwgkigrg
elpg`g pltubgs tlktgkb elbmgtgk lvgjugsm `gk k`ge jgkout plrdgmegk sasmgjmsgsm
tlktgkb Hge `gk Elwgomdgk ^gsmlk, Olkms-olkms pljgygkgk `gk elbmgtgk-elbmgtgk
^uselsfgs. Rgwgkigrg elpg`g plkbbukg jgygkgk, J^ J^ `gk JY, tlktgkb elbmgtgk
sasgmjmsgsm `gk plkbltghugk tlktgkb Hge `gk Elwgomdgk ^gsmlk, Olkms-olkms pljgygkgk
`gk elbmgtgk-elbmgtgk ^uselsfgs. Rgwgkigrg elpg`g plkbbukg jgygkgk J^ `gk JY
tlktgkb elslugmgk pljgesgkggk elbmgtgk `lkbgk og`wgj ygkb `msusuk.
G`g sgrgkg, fl`mg uktue flkgfpukb
flkgfpukb ufpgk dgjme `gk eljuhgk `grm fgsygrgegk `gk

@mjgeuegk upgyg uktue flfplrajlh ufpgk dgjme `grm 7> plkbbukg

fgsygrgegt.jgygkgk gktgrgelpg`g
Rgwgkigrg jgmk eatge sgrgk, fl`mg
plkbbukg sasmgj,
jgygkgk, J^, plrtlfugk-plrtlfugk
JY tlktgkb plkbljajggk`lkbgk
ufpgk
fgsygrgegt slrtg `mjgeuegk lvgjugsm `gk k`ge jgkout
L^ 0 tlrhg`gp ufpgk dgjme. (@, A, R) dgjme `gk eljuhgk `grm fgsygrgegt `gk plkbbukg jgygkgk.
Oufjgh > 0> >.>>%

YPGK
YPGK@GT
@GT 7.4
7.4 Pgtg E
Eljajg
ljajg Arbg
Arbgkmsgsm
kmsgsm ^uselsfgs
^uselsfgs `mjgesgk
`mjgesgkgegk
gegk slsugm
slsugm `lkbgk
`lkbgk el
eltlktug
tlktugk
k plrg
plrgturgk
turgk plruk
plruk`gkb-
`gkb-uk`gkb
uk`gkbgk
gk

Ermtlrmg
Ermtlrmg 7.4.7.
7.4.7. Ytruet
Ytruetur
ur Arbgkmsgsm
Arbgkmsgsm `mtl
`mtltgpeg
tgpegk
k `lkbgk el
eloljg
oljgsgk
sgk tubgs,
tubgs, wlwlkgkb,
wlwlkgkb, tgkbb
tgkbbukb
ukb ogwgd
ogwgd `gk tgtg huduk
hudukbgk
bgk elrog
elrog slrtg plrsygr
plrsygrgtgk
gtgk ogdgtgk
ogdgtgk
 Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

G`g struetur arbgkmsgsm ^uselsfgs ygkb `mtltgpegk

L^ 7 ajlh @mkgs Elslhgtgk @glrgh Egdupgtlk/Eatg `lkbgk 7> G`g YE
pg`g Elpgjg
^FE ^uselsfgs
09 tghuk ttb Ytruetur`lkbgk
4>7= `mjlkbegpm Arbgkmsgsm
Arbgkmsgs
`lkbg m ^uselsfgs
k urgmgk ogdgtgk, (cukbsmakgj)
(cukbsmakgj)
ogdgtgk, urgmgk tflkbgiu
tubgs, tgkbbukb
gkbbukb
eloljgsgk urgmgk ogdgtgk ygkb g`g `mstruetur arbgkmsgsm
ygkb flfugt urgmgk tubgs, tgkbbukb ogwgd, ogwgd `gk wlwlkgkb
wlwlkgkb slrtg plrsygrgtgk ogdgtgk
wlwlkgkb `gk plrsygrgtgk ogdgtgk (T)
G`g YE Elpgjg ^uselsfgs ttb Ytruetur Arbgkmsgsm
Arbgkmsgsm ^uselsfgs (cukbsmakgj
(cukbsmakgj ) ? Flkbgiu
Elpgjg ^uselsfgs flkltgpegk ^lkgkbbukb Ogwgd `gk pg`g ^FE 09 tghuk 4>7= , ^lkltgpgk `b flkbmsm eatge4 struetur
struetur `gjgf YE Eg @mkels ,
L^ 4 Eaar`mkgtar ^ljgygkgk ^uselsfgs 7>
Egrlkg eltlrdgtgsgk oufjgh tlkgbg, `mfukbemkegk tlrog`gm plrgkbegpgk ogdgtgk`lkbgk
tlkgbg ^uselsfgs ygkb flflkuhm plrsygrgtg ogdgtgk,

Plr`gpgt eldmogegk `gk prasl`ur ygkb oljgs `gjgf G`g YE Elpgjg ^uselsfgs tlktgkb
tlktgkb ^lk`ljlbgsmgk Rlwlkgkb ? Carfgt
Carfgt YE flkbgiu
L^ 9 plk`ljlbgsmgk wlwlkgkb `gk Elpgjg ^uselsfgs 7>
elpg`g ^lkgkbbukb Ogwgd upgyg, `grm ^lkgkbbukb
elpg`g Pgtg kgsegh
Ogwgd \pgyg elpg`g eaar`mkgtar pljgygkgk elpg`g
pljgesgkg pljgygkgk elbmgtgk gpgdmjg flkmkbbgjegk
tubgs gtgu tlr`gpgt eleasakbgk plkbmsmgk ogdgtgk (T)

Oufjgh > 9> >.>>%

YPGK@GT
YPGK@GT 7.
7.4
4 Pgtg El
Eljajg
jajg Arb
Arbgkmsg
gkmsgsm
sm ^uselsfgs
^uselsfgs `mjgesg
`mjgesgkgeg
kgegk
k slsugm
slsugm `lkbg
`lkbgk
k eltlktugk
eltlktugk plrgturg
plrgturgk
k plruk
plruk`gkb
`gkb-uk`g
-uk`gkbgk
kbgk

Ermtlrmg 7.4.4
7.4.4 Eldmogegk, pl`afgk/pgk`ugk, prasl`ur `gk elrgkbeg
elrgkbeg giugk tlre
tlregmt
gmt pljgesgk
pljgesgkggk
ggk elbmgtgk,
elbmgtgk, `msusuk, `m`aeuflktgsmegk `gk `melk`gjmegk
`melk`gjmegk tlrfg
tlrfgsue
sue plkbl
plkblk`gjmgk
k`gjmgk `aeuflk
`aeuflk due pljgesgkggk elbmgtgk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

G`g pl`afgk tgtg

tgtg kgsegh ^uselsfgs ? Ylsugm ygkb `mfm
`mfmktg
ktg pmemrgk Ermtlrmgk
Ermtlrmgk 7.4.4 ,
L^ 7 7> Eafpaklk Pgtg kgsegh ^uselsfgs sldgmekyg flkbgiu elpg`g ^l`afgk Pgtg Kgsegh
ygkb `mtltgpegk ajlh @mkels Egd/Eatg
@mtltgpegk pl`afgk tgtg kgsegh ^uselsfgs
sldgbgmfgkg `mfmktg `gjgf paeae ( T )

@mtltgpegk eldmogegk , pl`afgk/pgk`ugk `gk G`g `aeuflk rlbujgsm

rlbujgsm ( YE, ^l`afgk/
^l`afgk/ ^gk`ugk, YA^, EGE uktue
uktue EF^,
L^ 4 elrgkbeg giugk uktue EF^, plkyljlkbbgrggk \EF 7> ^lkyljlkbbgrggk \EF, ^lkyljlkbbgrggk \E^^, Elcgrfgsmgk `gk Jgdargtarmuf,
slrtg plkyljlkbbgrggk \E^, Elgrfgsmgk `gk Carfgt `aeuflk Tlbujgsm hgrus flkbgiu elpg`g ^l`afgk Pgtg kgsegh
Jgdargtarmuf ( T)
Oufjgh > 4> >.>>%

YPGK@GT
YPGK@GT 7.
7.4
4 Pgtg El
Eljajg
jajg Arb
Arbgkmsg
gkmsgsm
sm ^uselsfgs
^uselsfgs `mjgesg
`mjgesgkgeg
kgegk
k slsugm
slsugm `lkbg
`lkbgk
k eltlktugk
eltlktugk plrgturg
plrgturgk
k plruk
plruk`gkb
`gkb-uk`g
-uk`gkbgk
kbgk

Ermtlrmg 7.4.9
7.4.9 Ogrmkbgk ^ljgygkgk ^uselsfgs `gk Ologrmkb
Ologrmkb ^uselsfgs
^uselsfgs `m wmjgygh elrog
elrog ^uselsfgs `meljajg `gk `mapfgjegk uktue flkmkbegtegk gels `g
`gk
k futu pljgygkgk elpg`g fgsygrgegt
 Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

@mjgeuegk m`lkcegsm ogrmkbgk pljgygkgk ^uselsfgs G`g `aeuflk duetm m`lktmcmegsm ogrmkbgk `gk ologrmkb `m wmjgygh elrog ^uselsfgs, G`g
G`g
L^ 7 `gk ologrmkb
uktue ^uselsfgs
apfgjmsgsm `mmkgsm
wmjgygh
eaar`mkgsm
eaar` `gk elrog ^uselsfgs
gtgu ruouegk `m 7> rlbmstlr `gtg4 ogrmkbgk `gk Ologrmkb ^uselsfgs
dm`gkb upgyg elslhgtgk (@)
@msusuk `gk `mjgesgkgegk prabrgf plfdmkggk tlrhg`gp
ogrmkbgk pljgygkgk `gk ologrmkbgk ^uselsfgs `lkbgk
`lkbgk G`g `aeuflk prabrgf plfdmkggk ogrmkbgk `gk ologrmkb ^uselsfgs ? G`g
G`g duetm
L^ 4 og`wgj ygkb oljgs slrtg tlr`gpgt duetm `mjgeuegk 7> pljgesgkggk plfdmkggk, wgwgkigrg elpg`g pltubgs tlktgkb dgbgmfgkg fljgeuegk
plfdmkggk sldgbgmfgkg `mfmktg `gjgf paeae pmemrgk plfdmkggk Ogrmkbgk `gk Ologrmkb ^uselsfgs ( hgrus iaiae `b duetm `aeuflk)
(T,@,R)

L^ 9 @mjgeuegk
`gk og`wgjlvgjugsm `gk tmk`ge
pljgesgkggk jgkout
prabrgf tlrhg`gp ogrmkbgk
plfdmkggk rlkigkg 7> G`g `aeuflk
G`g `aeuflk TPJ
lvgjugsm ^lfdmkggk
plfdmkggk ogrmkbgk
ogrmkbgk `gk `gk ologrmkb
ologrmkb `m wmjgyghG`g
^uselsfgs, elrog ^uselsfgs,
`aeuflk
`aeuf lk duetm
`gk ologrmkb (@) pljgesgkggk tmk`ge jgkout plfdmkggk ogrmkbgk `gk ologrmkb ^uselsfgs
Oufjgh > 9> >.>>%

YPGK@GT
YPGK@GT 7.4 Pgtg Eljajg
Eljajg Arbgk
Arbgkmsgsm
msgsm ^
^uselsf
uselsfgs
gs `mjg
`mjgesgkg
esgkgegk
egk sls
slsugm
ugm `lkbgk
`lkbgk el
eltlktu
tlktugk
gk plrgturg
plrgturgk
k plruk`gkb
plruk`gkb-uk`gk
-uk`gkbgk
bgk

Ermtl
Ermtlrmg
rmg 7.4.0 ^uselsfgs
^uselsfgs flkogfmk
flkogfmk eltlrsl`mgg
eltlrsl`mggk
k `gtg
`gtg `gk mkcarfgsm
mkcarfgsm fljgj
fljgjum
um plkyljl
plkyljlkbbg
kbbgrggk
rggk Ymstl
Ymstlf
f

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
G`g YE Eg. ^uselsfgs tlktgkb
tlktgkb Ymstlf Mkcarfgsm ^uselsfgs
^uselsfgs flkbgiu pg`g ^FE
97/4>7= , YE tlrsldut flkigeup Pmf ^lkbljajg YM^, (^lkigtgtgk, ^lkbufpujgk,
^lkymfpgkgk @gtg, Gkgjmsg `gtg, ^ljgpargk `gk `gk @mstrmdusm Mkcarfgj) ? Flkogfmk
eltlrsl`mggk `gtg `gk mkcarfgsm uktue ^lkbgfdmjgk Elputusgk flrlkigkgegk,
@mjgesgkgegk plkbufpujgk , plkymfpgkgk, gkgjmsg `gtg fljgesgkgegk, flfgktgu `gk flkblvgjugsm eldlrhgsmjgk upgyg elbmgtgk plkmkbegtgk
`g pljgpargk slrtg `mstrmdusm mkcarfgsm slsugm `lkbgk futu `gk elsljgfgtgk plkbbukg jgygkgk ? G`g YA^ plkbljajg YM^ (YA^ ^lkigtgtgk,
L^ 7 7> YA^ ^lkbufpujgk, YA^ ^lkymfpgkgk @gtg, YA^ Gkgjmsg @gtg, YA^ ^ljgpargk
eltlktugk plruk`gkbgk-
Mkcarfgsm ^uselsfgs uk`gkbgk tlregmt Ymstlf
(T,@,R) @mstrmdusm Mkcarfgsm) 5 Carfgt
Carfgt YE `gk YA^ flkbgiu el tgtg kgsegh5 G`g `aeuflk duetm
pljgesgkggk Ymstlf Mkcarfgsm ^uselsfgs
^uselsfgs ? ^lkigtgtgk `gtg, plkbufpujgkgk `gtg,
plkymfpgkgk `gtg, gkgjmsg `gtg, pljgpargk `gk`mstrmdusm Ymstlf Mkcarfgsm ^uselsfgs
`gk ^lfgkcggtgk `gtg/mkcarfgsm uktue pljgygkgk fgupuk
fgupuk uktue fgkgolflk

G`g `aeuflk lvgjugsm pljgesgkggk smstlf mkkcarfgsm

carfgsm ^uselsfgs, G`g `aeuflk TPJ,
@mjgeuegk lvgjugsm `gk tmk`ge plkyljlkbbgrggk smstlf dlr`gsgregk hgsmj lvgjugsm pljgesgkggk smstlf mkcarfgsm ^uselsfgs 5 G`g `aeuflk
L^ 4 7>
mkcarfgsm ^uselsfgs sligrg plrma`me (@,R) pljgesgkggk tmk`ge
pltubgs tlktgkb jgkou pljgesgggk
lvgjugsm pljgesgkggkYmstlf
YmstlfMkcarfgsm
Ymstlf Mkcarfgsm^uselsfgs 5 wgwgkigrg elpg`g
^uselsfgs
Oufjgh > 4> >.>>%

YPGK@GT
YPGK@GT 7.9 Pgtg Eljajg
Eljajg Arbgk
Arbgkmsgsm
msgsm ^
^uselsf
uselsfgs
gs `mjg
`mjgesgkg
esgkgegk
egk sls
slsugm
ugm `lkbgk
`lkbgk el
eltlktu
tlktugk
gk plrgturg
plrgturgk
k plruk`gkb
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 Ermt
Ermtlr
lrmg
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7.9.
9.7.
7. Eltl
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Y@F

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY

@AE\FLK ]GKB HGT\Y G@G
@mjgeuegk gkgjmsm ogdgtgk `gk gkgjmsms dldgk elrog
L^ 7 slsugm eldutuhgk pljgygkgk `gk eltlktugk plrgturgk 7> @aeuflk gkgjmsms ogdgtgk `gk gkgjmsms dldgk elrog slsugm eldutuhgk pljgygkgk 5
plruk`gkb - uk`gkbgk ( T )
@msusuk pltg ogdgtgk urgmgk ogdgtgk `gk eldutuhgk ^ltg ogdgtgk g`gjgh susugk kgfg `gk tmkbegt ogdgtgk strueturgj `gk cukbsmakgj
cukbsmakgj ygkb
L^ 4 tlkgbg dlr`gsgregk gkgjmsg ogdgtgk `gk gkgjmsg dldgk 7> tlrbgfdgr `gjgf sgtu struetur ukmt arbgkmsgsm `gk tmkbegt pgjmkb rlk`gh sgfpgm `lkbgk
elrog (T,@,R) ygkb tmkbbm

@mjgeuegk upgyg uktue plflkuhgk eldutuhgk tlkgbg \pgyg plflkuhgk eldutuhgk tlkgbg dlr`gsgregk gkgjmsms eldutuhgk tlkgbg `gk pltg
L^ 9 dgme olkms, oufjgh `gk eafpltlksm slsugm `lkbgk pltg 7> eafpltlksm 5 ususjgk eldutuhgk tlkgbg dlr`gsgregk gkgjmsms eldutuhgk tlkgbg `gk pltg
ogdgtgk `gk hgsmj gkgjmsms dldgk elrog (@,R) eafpltlksm

Oufjgh > 9> >.>>%

YPGK@GT
YPGK@GT 7.9 Pgtg Eljajg Arbgkmsgsm
Arbgkmsgsm ^uselsf
^uselsfgs
gs `mjgesgkg
`mjgesgkgegk
egk sls
slsugm
ugm `l
`lkbgk
kbgk eltlkt
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plrgturgk
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plruk`gkb-uk`gk
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bgk

E rm
rm ttlr
lrmm g 7 ..9
9 ..4
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ubg s

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
G`g plkltgpgk urgmgk tubgs ygkb dlrmsm tubgs `gk tubgs G`g YE ^lkltgpgk \rgmgk Pubgs5 G`g YE mk`megtar Emklrog ^lbgwgm5 G`g @
@aeuflk
aeuflk
L^ 7 7>
tgfdghgk uktue sltmgp plbgwgm hgsmj ^lkmjgmgk Emklrog plbgwgm `gk TPJ
@mtltgpegk mk`megtar plkmjgmgk emklrog plbgwgm
L^ 4 7> G`g YE mk`megtar Emklrog ^lbgwgm
sldgbmfgkg `mfmktg `gjgf paeae pmemrgk.
@mjgeuegk plkmjgmgk eklrog plbgwgm fmkmfgj sltghuk
L^ 9 slegjm `gk tmk`ge jgkout tlrhg`gp hgsmj plkmjgmgk emklrog 7> G`g @aeuflk hgsmj ^lkmjgmgk Emklrog plbgwgm `gk TPJ
plbgwgm uktue upgyg plrdgmegk (@, R)
Oufjgh > 9> >.>>%

YPGK@GT
YPGK@GT 7.9 Pgtg Eljajg Arbgkmsgsm
Arbgkmsgsm ^uselsf
^uselsfgs
gs `mjgesgkg
`mjgesgkgegk
egk sls
slsugm
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`gk futgehmr
futgehmr

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mtltgpegk `gk tlrsl`mg eljlkbegpgk msm cmjl
elplbgwgmgk ygkb dlelrog `m ^uselsfgs ygkb
L^ 7 7> G`g `aeuflk Cmjl elplbgwgmgk ygkb jlkbegp `gk futgehmr uktue sltmgp tlkgbg
tlrpljmhgrg slsugm `lkbgk prasl`ur ygkb tljgh
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L^ 4 tlrhg`gp eljlkbegpgk `gk plfutgehmrgk `gtg 7>
plfutgehmrgk `gtg elplbgwgmgk ^uselsfgs
elplbgwgmgk (@,R)
Oufjgh > 4> >.>>%

YPGK@GT
YPGK@GT 7.9 Pgtg Eljajg
Eljajg Arbg
Arbgkmsgs
kmsgsmm ^usel
^uselsfgs
sfgs `mjges
`mjgesgkge
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plrgturgk
rgk plruk`
plruk`gkb-u
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k`gkbgk
bgk

Ermtl
Ermtlrmg
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^lbgwgm. (^lb
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elpg`gky
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Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

L^ 7 Elbmgtgk armlktgsm `mjgesgkgegk slsugm elrgkbeg giugk 7> G`g YE ^ljgesgkggk

^ljgesgkggk Armlktgsm 5 G`g EGE Armlktgsm 5 G`g `ae
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L^ 4 7> G`g `aeuflk duetm lvgjugsm `gk tmk`ge jgkout tlrhg`gp pljgesgkggk armlktgsm
armlktgsm (@,R)
Oufjgh > 4> >.>>%

YPGK@GT
YPGK@GT 7.9 Pgtg Eljajg
Eljajg Arbg
Arbgkmsgs
kmsgsmm ^usel
^uselsfgs
sfgs `mjges
`mjgesgkge
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Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
^rabrgf E9 dgbm plbgwgm `msusuk, `mtltgpegk `gk G`g YE Eg. ^uselsfgs
^uselsfgs tlktgkb Pmf E9 slsugm ^FE <<44 tghuk 4>78 tlktgkb E9
L^ 7 7>
`mlvgjugsm (T,@,R) Cgsygkels
@mjgeuegk plflrmesggk elslhgtgk dlregjg tlrhg`gp

L^ 4 plbgwgm uktue flkogbg

`lkbgk prabrgf elslhgtgk
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`mtltgpegk slsugm
ajlh elpgjg 7> G`g `aeuflk prabrgf E9 `gk pljgesgkggk prabrgf E9
^uselsfgs (@,R)
G`g prabrgf `gk
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L^ 9 7> G`g prabrgf `gk pljgesgggk mfukmsgsm dgbm plbgwgm ygkb dlrlsmea tmkbbm
slsugm `lkbgk tmkbegt rlsmea `gjgf pljgygkgk (@,R)
@mjgeuegk eaksljmkb `gk tmk`ge jgkout tlrhg`g
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L^ 0 ygkb tlrpgpgr plkygemt mkclesm elelrgsgk gtgs il`lrg 7>
omeg tlrog`m elelrgsgk
elelrgsgk `m tlfpgt eelrog
lrog
gemdgt elrog (@,R)
Oufjgh > 0> >.>>%

YPGK@G
YPGK@GT
T 7.
7.0
0 Fgk
Fgkgol
golflk
flk Cgsmjmt
Cgsmjmtgs
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Elsljgfgt
fgtgk
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(FCE)
E)

Ermtlrmg 7.0.7 ^rabrgf FCE. @msusuk `gk `mtlrgpegk rlkigkg prabrgf Fgkgolflk Cgsmjmtgs `gk Elsljgfgtgk (FCE) ygkb fljmpu elsljgfgtgk `gk elgfgkgk cgsmjmtgs, plkbljajggk dghgk `gk jmfdgh dlrdghgyg, fgkgolflk
dlkigkg, plkbgfgkgk eldgegrgk, gjgt elslhgtgk `gk systlf ujmsgsm

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
 Plr`gpgt pltubgs ygkb dlrtgkbbukb ogwgd `gjgf FCE
L^ 7 slrtg tlrsl`mg prabrgf FCE ygkb `mtltgpegk sltmgp
tghuk dlr`gsgregk m`lktmcmegsm rmsmea ®
@mjgeuegk m`lktmcmegsm tlrhg`gpegk grlg - grlg dlrlsmea
L^ 4 ygkb fljmputm huruc g sgfpgmm c pg`g paeae pmemrgk ( @,
R)
@mjgeuegk lvgjugsm `gk tmk`ge jgkout plr trmwujgk
L^ 9 tlrhg`gp pljgesgkggk prabrgf FCE fljmputm huruc g
sgfpgm c pg`g paeae pmemrgk (@)
Oufjgh > 9>
7> G`g YE Eg. ^uselsfgs tlktgkb ^o. FCE
G`g ^rabrgf FCE `gk M`lktmcmegsm Grlg Dlrmsmea ? Elsljgfgtgk & elgfgkgk 5
7> ^lkbljajggk D9 jmfdgh D9 5 Fgkgolflk el`grurgtgk 5 ^lkbgfgkgk eldgegrgk 5
plrgjgtgk elslhgtgk 5 smstlf utmjmsgsm 5 `mejgt FCE
7> Faklv `gk tmk`gje jgkout sltmgp 9 djk 5 G`g plrdgmegk `gk fmkmfgjmsmr rlsmea
>.>>%

YPG
YPGK@
K@GT
GT 7.0
7.0 Fgk
Fgkgol
golfl
flk
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Cgsmjmtg
mtgss `gk
`gk Elslj
Elsljgf
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gtgk
k (FCE
(FCE))

Ermtlrmg
Ermtlrmg 7.0.4. ^rabrgf
^rabrgf Elsl
Elsljgfg
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Elgfgkg
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gtgk `g
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elgfgkgk
kgk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk m`lktmcmegsm tlrhg`gp plkbukoukb, pltubgs `gk
L^ 7 pltubgs gjmh `gyg (autsaurimkb) (@,A,R) 7> G`g EGE prabrgf elsljgfgtgk `gk elgfgkgk
Fljgeuegk gsslsflkt iligrg eafprlhlksmc `gk pragetmh uktue flkbm`lktmcmegsm
@mjgeuegk mksplesm cgsmjmtgs sligrg dlregjg fljmputm
L^ 4 7> dgkbukgk, rugkbgk/grlg, plrgjgtgk, plrgdat `gk cgsmjmtgs jgmkkyg ygkb dlrpatlksm
dgkbukgk, prgsgrgkg `gk plrgjgtgk (@,A,R)
flkmfdujgk il`lrg
@mjgeuegk smfujgsm tlrhg`gp ea`l `grurgt sligrg dlregjg
L^ 9 7> Duetm smfujgsm tlrhg`gp ea`l `grurgt sligrg dlregjg
(@,A,R)

@mjgeuegk plfgktgugk tlrhg`gp plelroggk eakstruesm

Duetm `mjgeuegk plfgktgugk tlrhg`gp plelroggk eakstruesm tlregmt elgfgkgk `gk
L^ 0 tlregmtR)
(@.A. elgfgkgk `gk plkilbghgk plkyldgrgk mkclesm 7> plkilhbghgk plkyldgrgk mkclesm

Oufjgh > 0> >.>>%

YPG
YPGK@
K@GT
GT 7.0
7.0 Fgk
Fgkgol
golfl
flk
k Cgsmj
Cgsmjmtg
mtgss `gk
`gk Elslj
Elsljgf
gfgtg
gtgk
k (FCE
(FCE))

Ermtlrmg 7.0.9 ^lkbljajggk D-9 `gk Jmfdgh D-9. Mkvlktgrmsgsm, plkbljajggk, plkymfpgkgk `gk plkbbukggk dghgk dlrdghgyg dlrgiuk slrtg plkblk`gjmgk `gk plfdugkbgk jmfdgh dghgk dlrdghgyg dlrgiuk slrtg plkblk`gjmgk
`gk plfdugkbgk jmfdgh dghgk dlrdghgyg dlrgiuk `mjgeuegk dlr`gsgregk plrlkigkggk ygkb flfg`gm `gk eltlktugk plruk`gkb-uk`gkbgk.

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
 ^rabrgf ^lkbljajggk D9 `gk Jmfdgh D9 fljmputm ? ^lkltgpgk olkms `gk grlg/jaegsm
plkymfpgkgk D9 slsugm eltlktugk plrgturgk plruk`gkb-uk`gkbgk
plruk`gkb-uk`gkbgk 5 ^lkbljajggk ,

plkymfpgkgk
Ymstlf `gk D9
pljgdljgk plkbbukggk
slsugm D9D9 slsugm
slsugm eltlktugk
eltlktugk
eltlktugk plrgturgk
plrgturgk
plrgturg plruk`gkb
k plruk`gkb u-k`gkbgk
uk`gkbgk5
- uk`gkbgk 5
@mjgesgkgegk prabrgf plkbljajggk D9 `gk jmfdghkyg Ymstlf plk`aeuflktgsmgk `gk plrmzmkgk D9 slsugm eltlktugk plrgturgk plruk`gk
plruk`gkbb -
L^ 7 7>
slsugm gkbeg sgtu sgfpgm tuouh huruc d uk`gkbgk5 plkgkbgkgk tufpghgk
tufpghgk `gk pgpgrgk D9 slsugm eltlktugk
eltlktugk plrgturgk
plruk`gkb - uk`gkbgk 5 Ymstlf pljgpargk `gk mkvlstmbgsm omeg tlrog`m tufpghgk `gk gtgu
pgpgrgk slsugm eltlktugk plruk`gkbgk - uk`gkbgk5 plfdugkbgk jmfdgh D9 ygkb
flfg`gm slsugm plrgturgk plruk`gkb
plruk`gkb - uk`gkbgk ? ^lkbbukgegk
^lkbbukgegk G^@ slsugm
eltlktugk plrgturgk plruk`gkbgk - uk`gkbgk

^lkbajghgk jmfdgh D9 slsugm stgk`gr plkbbukggk `gk @gjgf plkbajghgk jmfdgh fujgm `grm plfmjghgk, plkymfpgkgk/P^Y D9 slrtg plkbajghgk
L^ 4 plfmjghgk plwg`gh `gk plkymfpgkgk/P^Y D9 slrtg 7>
gehmr flkbbukgegk wg`gh slsugm `lkbgk stgk`gr.
plkbajghgk gehmr (@,A,R)
Plrsl`mg M^GJ? slsugm `lkbgk eltlktugk plrgturgk
L^ 9 7> Plrsl`mgkyg M^GJ slsugm `lkbgk eltlktugk plrgturgk plruk`gkb-uk`gkbgk
plruk`gkb - uk`gkbgk (@,A)

G`g jgpargk, gkgjmsg

msg `gk tmk`ge jgkout
jgkout plkgkbgkgk Plrsl`mgkyg jgpargk, gkgjmsg `gk tmk`ge jgkout plkgkbgkgk tufpghgk, pgpgrgk/pgogkgk
L^ 0 7>
tufpghgk, pgpgrgk/pgogkgk
pgpgrgk/pgogkgk `gk gtgu jmfdgh D9 (@,R) `gk gtgu jmfdgh D9

Oufjgh > 0> >.>>%

YPGK@G
YPGK@GT
T 7.0
7.0 Fgkgo
Fgkgolfl
lflk
k Cgsmj
Cgsmjmtg
mtgss `gk
`gk El
Elslj
sljgf
gfgtg
gtgk
k (FCE
(FCE))

Ermtlrmg 7.0.0 ^rabrgf Pgkbbgp Dlkigkg. ^uselsfgs flkyusuk, flfljmhgrg, fljgesgkgegk,

fljgesgkgegk, `gk flkblvgjugsm prabrgf tgkbbgp `grurgt dlkigkg mktlrkgj `gk le
lestlrkgj
stlrkgj

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

@mjgeuegk m`lktmcmegsm rlsmea tlrog`mkyg dlkigkg mktlrkgj G`g prabrgf

dlkigkg plkgkbb
plkgkbbujgkbgk
mktlrkgj ujgkbgk
& lestlrkgj dlkigkg
5 Hgzgr` mktlrkgj `gk
vujklrgdmjmty lestlrkgj
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M`lktmcmegsm rmsmea
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L^ 7 `gk lestlrkgj slsugm `lkbgk jltge blabrgcms ^uselsfgs 7>
tkgbbgp / plkgkbbujgkbgk dlkigkg 5 ^lkyusukgk @msgstlr pjgk? L`uegsm & smfujgsm
`gk gemdgtkyg tlrhg`gp pljgygkgk (@)
plkgkbbujgkbgk dlkigkg

Plrsl`mgkyg strgtlbm `gk rlkigkg uktue flkbhg`gpm dlkigkg slsugm `lkbgk patlksm
dlkigkg ygkb fukbemk tlrog`m dlr`gsgregk hgsm plkmjgmgk elrlktgkgk dghgyg (Hgzgr`
Sujklrgdmjmty Gsslsflkt ( M`lktmcmegsm olkms, elfukbemkgk `gk gemdgt `grm dlkigkg ygkb
@mjgesgkgegkkyg prabrgf fgkgolflk dlkigkg fljmputm
fukbemk tlrog`m5 flklktuegk plrgk ^uselsfgs omeg tlrog`m dlkigkg `lkbgk tltgp
L^ 4 gkbeg sgtu sgfpgm `lkbgk gkbeg tuouh huruc i pg`g 7>
ermtlrmg7.0.7 (@,R) flflplrhgtmegk eldlrjgkbsukgbk jgygkgk `gk tmk`ge jgkout tlrhg`gp dlkigkg5 strgtlbm
afukmegsm omeg tlrog`m dlkigkg5 fgkgolflk sufdlr `gyg5 plkyl`mggk pljgygkgk `gk
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L^ 9 7.0.7 tlrhg`gp prabrgf elsmgpgk flkbhg`gpm dlkigkg
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sltmgp sljlsgm smfujgsm (@.R)
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wareshap,p,
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7>
stgc `gk egrygwgk slrtg eafukmegsm sligrg jugs5 fljgeuegk `ldrmlcmkb slsugm smfujgsm 5
flkmk`ge jgkoutm `ldrmlcmkb hgsmj smfujgsm5 hgsmj `ldrmlcmkb `m`aeuflktgsmegk

@mjgeuegk plrdgmegk tlrhg`gp prabrgf

prabrgf elsmgpgk
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L^ 0 flkbhg`gpm dlkigkg slsugm hgsmj smfujgsm `gk lvgjugsm 7>
`gk lvgjugsm tghukgk.
tghukgk (@)
Oufjgh > 0> >.>>%

YPG
YPGK@G
K@GT
T 7.0
7.0 Fgk
Fgkgol
golflk
flk Cgsmj
Cgsmjmtg
mtgss `gk
`gk Elslj
Elsljgfg
gfgtgk
tgk (FCE)
(FCE)

Ermtlrmg 7.0.<. ^rabrgf ^lkilbghgk `gk ^lkgkbbujgkgk Eldgegrgk. ^uselsfgs flkyusuk, flfljmhgrg, fljgesgkgegk `gk fljgeuegk lvgjugsm prabrgf plkilbghgk `gk plkgkbbujgkbgk dghgyg eldgegrgk tlrfgsue sgrgkg
lvgeugsm

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk prabrgf plkilbghgk `gk plkgkbbujgkbgk ^rabrgf ^lkbgfgkgk Eldgegrgk ? m`lktmcmegsm rmsmea eldgegrgk 5 Mksplesm plkbuomgk,
L^ 7 eldgegrgk gkbeg sgtu sgfpgm gkbeg lfpgt huruc ` pg`g 7> plfljmhgrggk smstlf pratlesm & plkgkbbujgkbgk eldgegrgk 5 Gjur lvgeugsm 5 L`uegsm
ermtlrmg 7.0.7 (@,A,R) `gk smfujgsm (^ratlesm `gk lvgeugsm) 5 Jgrgkbgk flraeae

Duetm plflrmesggk eljlkbegpgk, eak`msm eljgygegk smstlf pratlesm `gk sgrgkg

@mjgeuegk mksplesm, plkbuomgk `gk plfljmhgrggk
L^ 4 tlrhg`gp gjgt `ltlesm `mkm, gjgrf, ogjur lvgeugsm, slrtg
eldlrcukbsmgk gjgt plfg`gf gpm (@,A,R)
plkgkbgkgk eldgegrgk5 Duetm plflrmesggk eljgygegk sgrgkg ogjur `gk tgk`g pltukoue
grgh lvgeugsm5 Duetm uom iadg tlrhg`gp smstlf pratlesm `gk sgrgkg plkgkbbujgkbgk
7>
eldgegrgk5 Duetm plfgsgkbgk jgdlj tgk`g dghgyg `m jaegsm rmsmea eldgegrgk, Duetm
plflrmesggk plkbuomgk `gk plfljmhgrggk `mjgeuegk plrma`me fmkmfgj slegjm `gjgf
sltghuk5 Duetm lvgjugsm `gk `aeuflktgsmegk, up `gtl
`gtl omeg plrju

Fljgtmh stgc `gk egrygwgk ^uselsfgs flkbhg`gpm smtugsm PGKBBG^ @GT\TGP

L^ 9 @mjgeuegk smfujgsm `gk lvgjugsm tghukgk tlrhg`gp 7> ELDGEGTGK 5 Fljgtmh stgc `gk egrygwgk ^uselsfgs flkbbukgegk sgrgkg
prabrgf plkbgfgkgk eldgegrgk (@.R) plkgkbbujgkbgk eldgegrgk 5 Fljgtmh stgc `gk egrygwgk ^uselsfgs fljgeuegk
lvgjeugsm 5 Fljgtmh stgc `gk egrygwgk puselsfgs flkgkbgkm eardgk 5

YE jgrgkbgk flraeae ? ^uselsfgs flklrdmtegk Eldmogegk jgrgkbgk

jgrgkbgk flraea `mgrlg
^uselsfgs slsugm \\ Ka.94 th 4>7> 5 Yasmgjmsgsm `gk l`uegsm elpg`g fgsygrgegt
f gsygrgegt
@mtltgpegk eldmogegk jgrgkbgk flraeae dgbm pltubgs,
tlktgkb dghgyg flraea dgbm elslhgtgk `gk dghgyg eldgegrgk 5 ^gktgugk elpgtuhgk
L^ 0 plkbbukg jgygkgk, `gk plkbukoukb `mgrlg ^uselsfgs 7>
jgrgkbgk flraea sligrg dlrelsmkgfdukbgk 5 Lvgjugsm pljgesgkggk elpgtuhgk th`
(T)
jgrgkbgk flraeae `m`aeuflktgsmegk 5 Ymfujgsm `gk pljgtmghk flrupgegk elbmgtgk
tghukgk
Oufjgh > 0> >.>>%

YPG
YPGK@G
K@GT
T 7.0
7.0 Fgk
Fgkgol
golflk
flk Cgsmj
Cgsmjmtg
mtgss `gk
`gk Elslj
Elsljgfg
gfgtgk
tgk (FCE)
(FCE)
Ermtl
Ermtlrmg
rmg 7.0.3 ^rabr
^rabrgf
gf Ogfmkgk
Ogfmkgk Eltlrsl`mgg
Eltlrsl`mggk
k Gjgt Elslh
Elslhgtgk.
gtgk. ^us
^uselsf
elsfgs
gs flkyu
flkyusuk
suk prabrgf
prabrgf uktue
uktue flkogfmk
flkogfmk eltlrsl`m
eltlrsl`mggk
ggk gjgt els
elslhgtg
lhgtgk
k ygkb `gpgt `mbu
`mbukgeg
kgegk
k slgp sggt

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk mkvlktgrms gjgt elslhgtgk slsugm `lkbgk
L^ 7 7> @aeuflk GY^GE ^uselsfgs
GY^GE ( T )
@mjgeuegk mksplesm `gk plkbuomgk tlrhg`gp gjgt
L^ 4 7> Mksplesm `gk plkbuomgk
elslhgtgk sligrg plrma`me (@,A,R)
@mjgeuegk plfljmhgrggk `gk egjmdrgsm tlrhg`gp gjgt
L^ 9 7> ^lfljmhgrggk `gk egjmdrgsm
elslhgtgk sligrg plrma`me (@.A.R)
Oufjgh > 9> >.>>%

YPGK@G
YPGK@GT
T77.0
.0 Fgk
Fgkgol
golflk
flk Cgsmjmt
Cgsmjmtgs
gs `gk Elsljg
Elsljgfgt
fgtgk
gk (FC
(FCE)
E)

Ermtl
Ermtlrmg
rmg 7.0.2 ^rabr
^rabrgf
gf Eltlrsl`mgg
Eltlrsl`mggk
k \jmtgs.
\jmtgs. ^uselsfgs
^uselsfgs flkyu
flkyusuk
suk `gk fljge
fljgesgkge
sgkgegk
gk prabrg
prabrgf
f uktue flfgsegk
flfgsegk slf
slfu
u smstlf ujmtgs
ujmtgs dlrcukb
dlrcukbsm
sm `gk flkilbg
flkilbgh
h tlrog`m eltl
eltlrsl`m
rsl`mgk
gk ujmtgs

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
G`g prabrgf plkbljajggk
plkbljajggk smst
smstlf
lf utmjmtgs ? Eltlrsl
Eltlrsl`mggk
`mggk jmstrme, gmr, bgs fl`ms5 M`lktmcmegs
M`lktmcmegsmm
L^ 7 @mjgeuegk prabrgf plkbljajggk smstlf utmjmtm `gk smstlf 7> & eltlrsl`mggk smstlf utmjmtgs eukim ygkb jgmk 5 M`lktmcmegsm grlg dlrlsmea elbgbgjgk jmstrme,
plkukogkb jgmkkyg
jgmkkyg slsugm huruc c ermtlrmg 7.0.7 ( T ) gmr 5 ^lflrmesggk eugjmtgs gmr5 ^lfljmhgrggk systlf
systlf utmjtgs ( G`g uom iadg sufdlr gmr `gk
jmstrme ig`gkbgk
Yufdlr gmr jmstrme `gk bgs fl`me tlrsl`mg sljgfg 2 hgrm
L^ 4 7> Eltlrsl`mggk gmr, jmstrme `gk bgs fl`ms `m ^uselsfgs
40 ogf uktue pljgygkgk `m ^uselfgs (@,A)
Oufjgh > 4> >.>>%

YPGK@G
YPGK@GT
T77.0
.0 Fgk
Fgkgol
golflk
flk Cgsmjmt
Cgsmjmtgs
gs `gk Elsljg
Elsljgfgt
fgtgk
gk (FC
(FCE)
E)

Ermtl
Ermtlrmg
rmg 7.0.8 ^rabr
^rabrgf
gf Eltlrsl`mgg
Eltlrsl`mggk
k \jmtgs.
\jmtgs. ^uselsfgs
^uselsfgs flkyu
flkyusuk
suk `gk fljge
fljgesgkge
sgkgegk
gk prabrg
prabrgf
f uktue flfgsegk
flfgsegk slf
slfu
u smstlf ujmtgs
ujmtgs dlrcukb
dlrcukbsm
sm `gk flkilbg
flkilbgh
h tlrog`m eltl
eltlrsl`m
rsl`mgk
gk ujmtgs

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
G`g rlkigkg prabrgf plk
plk`m`megk
`m`megk Fgkgolf
Fgkgolflk
lk Cgsmjtgs
L^ 7 7> G`g prabrgf `mejgt FCE ( Yasmgjmsgsm prabrgf FCE)
`gk Elsljgfgtgk
Elsljgfgtgk dgbm pltu
pltubgs
bgs ( T )
@mjgesgkgegk prabrgf plk`m`megk Fgkgolflk Cgsmjmtgs
@mjgesgkgegk
L^ 4 7> @mejgt tlregmt FCE
`gk Elsljgfgtgk dgbm pltubgs slsugm rlkigkg (@,R)
 @mjgeuegk lvgjugsm `gk tmk`ge jgkout plrdgmegk `gjgf
L^ 9 pljgesgkggk prabrgf Fgkgolflk Cgsmjmtgs `gk 7> Duetm lvgjugsm `gk tmk`ge jgkout plrdgmegk `gjgf pljgesgkggk prabfgf FCE
Elsljgfgtgk dgbm pltubgs (@,R)
Oufjgh > 9> >.>>%

YPG
YPGK@
K@GT
GT 7
7.<
.< ^lkbgw
^lkbgwgsg
gsgk,
k, ^lkb
^lkblk`
lk`gjm
gjmgk
gk `gk
`gk ^lkm
^lkmjgm
jgmgk
gk Emkl
Emklrog
rog

Ermtlrmg 7.<.7 @mjgeuegk plkbgwgsgk, plkblk`gjmgk, `gk

`gk plkmjgmg
plkmjgmgk
k emklrog `lkbgk flkbbukgegk mk`megtar e
emklrog
mklrog yg
ygkb
kb `mtltgpegk
`mtltgpegk slsugm `lkbgk olkms
olkms pljgygkgk
pljgygkgk ygkb `msl`mgegk `gk eldmogegk
eldmogegk plflrmktgh
plflrmktgh

Ljlflk ^lkmjgmgk YEAT
@mtltgpegkkyg mk`megtar emklrog ^
^uselsfgs
uselsfgs slsugm
L^ 7 `lkbgk olkms pljgygkgk ygkb `msl`mgegk `gk eldmogegk
^lflrmktgh ^usgt
^usgt `gk @glrgh ( T )
@mjgeuegkkyg plkbgwgsgk, plkblk`gjmgk `gk plkmjgmgk
emklrog sligrg plrma`me slsugm `lkbgk eldmogegk `gk
L^ 4
prasl`ur ygkb `mtltgpegk `gk hgsmjkyg `mufpgkdgjmegk
pg`g jmktgs prabrgf `gk jmktgs sletar (T,@,R)
@mjgeuegk lvgjugsm `gk tmk`ge jgkout hgsmj plkbgwgsgk,
plkblk`gjmgk `gk plkmjgmgk emklrog tlrhg`gp tgrblt ygkb
L^ 9
`mtltgpegk `gk hgsmj egom dgk`mkb `lkbgk ^uselsfgs
jgmk (@)
@mjgeuegk gkgjmsms tlrhg`gp hgsmj plkbgwgsgk,
plkblk`gjmgk `gk emklrog uktue `mbukgegk `gjgf
L^ 0
plrlkigkggk elbmgtgk fgsmkb - fgsmkb upgyg
^uselsfgs `gk uktue plrlkigkggk ^uselsfgs (@)
Hgsmj plkbgwgsgk, plkblk`gjmgk `gjgf dlktue emklrog
`msl`mgegk `gk `mbukgegk sldgbgm `gsgr uktue
L^ <
flfplrdgmem emklrog pljgesgkggk elbmgtgk ^uselsfgs
`gk rlvmsm plrlkigkggk elbmgtgk dujgkgk (@,R)
Hgsmj , plkblk`gjmgk `gk plkmjgmgk emklrog `gjgf dlktue
Jgpargk ^lkmjgmgk Emklrog ^uselsfgs (^E^) slrtg
L^ 3
upgyg plrdgmegk emklrog `mjgparegk elpg`g @mkgs
Elslhgtgk `glrgh Egdupgtlk/Eatg (@)
Oufjgh
YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
G`g YE ^lkltgpgk Mk`megtar
Mk`megtar Futu Emklrog ( Fgkgolflk, \EF, \E^ ), `gk YE Olkms -
7>
Olkms ^ljgygkgk
YE Fakmtarmkb `gk Lvgjugsm Elbmgtgk, YE ^lkmjgmgk Emklrog, YA^ Fakmtarmkb `gk
Lvgjugsm Elbmgtgk5 YA^ ^lkmjgmgk Emklrog5 YE \fpgk Dgjme5 YA^ \fpgk Dgjme5 YA^
7>
Pmk`ge Jgkout \fpgk Dgjme5 G`g tgdlj fakmtarmkb emklrog 5 brgcme tgrblt `gk igeupgk
elbmgtgk ? \fpgk dgjme `grm JY, J^, Fgsygrgegt `gk @mkels
7> Lvgjugsm `gk Pmk`ge Jgkout Hgsmj Fakmtarmkb5 @aeuflk Egom Dgk`mkb Emklrog ^uselsfgs
Gkgjmsms sligrg plrma`me `gpgt plr ( dujgkgk , trmwujgk, tg
tghukgk)
hukgk) 5 @gsgr plrdgmegk `gk
7>
plrlkigkggk elbmgtgk dujgkgk `gk tghukgk
Tlkigkg plrrdgmegk emklrog 5 Tlvmsm rlkigkg `gpgt tlrog`m pg`g ? plrudghgk elbmgtgk,
7> plrudghgk tgrblt, plrudghgk wgetu, plrudghgk jaeus, plrudghgk flta`l, plrudghgk
gkbbgrgk `gk plrudghgk pljgesgkggk `gk pmhge tlregmt
^E^ `mjgparegk el @mkgs Elslhgtgk uktue flk`gpgtegk vlrmcmegsm `gk ufpgk dgjme ?
Pmkbegt emklrog dgme ( Igeupgk hgsmj pljgygkgk ≬ =7 % , Fgkgolflk ≬ 8,< ) 5 Pmkbegt
7>
emklrog sl`gkb ( igeupgk hgsmj pljgygkgk 87 - => % , Fgkgolflk <,0 - 8,0 )
Pmkbegt emklrog eurgkb ( Igeupgk hgsmj pljgygkgk ≠ 8> % , Fgkgolflk : <,< )
> 3> >.>>%

YPG
YPGK@
K@GT
GT 7
7.<
.< ^lkbgw
^lkbgwgsg
gsgk,
k, ^lkb
^lkblk`
lk`gjm
gjmgk
gk `gk
`gk ^lkm
^lkmjgm
jgmgk
gk Emkl
Emklrog
rog

Ermt
Ermtlrmg
lrmg 7.<.4
7.<.4 Jaeg Egryg
Egryg Fmkm J^ `gk Jaeg Egryg
Egryg Fmkm Jmkt
Jmktgs
gs ^rabrg
^rabrgf.
f. Jaeg Egryg
Egryg Fmkm Jmktg
Jmktgss prabrgf `g
`gk
k Jaeg Egryg
Egryg Fmkm Jmktgs Yle
Yletar
tar `mjg
`mjgeuegk
euegk slsugm
slsugm `lkbgk eldmoge
eldmogegk
gk `gk prasl`ur
prasl`ur
 Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk jaegegryg fmkm dujgkgk `gk trmdujgk sligrg

L^ 7 eaksmstlk `gk plrma`me

flkbeaar`mkgsmegk `gkuktue flkbeafukmegsmegk,
flkbmtlbrgsmegk upgyg - upgyg 7> G`g og`wgj jaefmk dujgkgk, g`g uk`gkbgk jaefmk trmdujgk , g`g katujlk jaefmk dujgkgk
`gk trmdujjgk,
^uselsfgs (@,R)
@mjgeuegk plfdghgsgk plrfgsgjghgk, hgfdgtgk `gjgf
@gjgf katujlk tlrbgfdgr plfdghgsgk hgfdgtgk `gk plrfgsgjghgk `gjgf
L^ 4 pljgesgkggk elbmgtgk `gk rleaflk`gsm tmk`ge jgkout 7>
pljgesgkggk elbmgtgk `gk elslpgegtgk plflighgk sldgbgm rleaflk`gsm tmk`ge jgkout
`gjgf jaegryg fmkm (@,R)
@mjgeuegk tmk`ge jgkout tlrhg`gp rleaflk`gsm jaegryg
@mjgeuegk tmk`ge jgkout tlrhg`gp rleaflk`gsm
rleaflk`gsm jaegegryg fmkm dujgkgk `gk trmwujgk
L^ 9 fmkm dujgkgk, trmwujgk `gjgf dlktue plrdgmgegk 7>
`gjgf dlktue plrdgmegk pljgesgkggk elbmgtgk (@,R)
pljgesgkggk elbmgtgk (@,R)
Oufjgh > 9> >.>>%

YPG
YPGK@G
K@GT
T 7.<
7.< ^lkbgw
^lkbgwgsg
gsgk,
k, ^l
^lkbl
kblk`g
k`gjmg
jmgk
k `gk
`gk ^lkmj
^lkmjgmg
gmgk
k Em
Emklr
klrog
og

Ermtlrmg 7.<.9 Gu`mt Mktlrkgj `gk Tgpgt Pmkogugk Fgkgolflk. Elpgjg ^uselsfgs `gk ^lkgkbbukb Ogwgd Fljgeuegk ^lkbgwgsgk, ^lkblk`gjmgk Emklrog `gk Elbmgtgk ^lrdgmegk Emklrog fljgjum Gu`mt Mktlrkgj `gk Tgpgt
Pmkogugk Fgkgolflk ygkb tlrlkigkg slsugm `lkbgk fgsgjgh elslhgtgk prmarmtgs, fgsgjgh emklrog, rmsmea fgupuk rlkigkg plkblfdgkbgk pljgygkgk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
Elpgjg ^uselsfgs flfdlktue tmf gu`mt mktlrkgj `lkbgk G`g ^l`afgk gu`mt `gk ^l^lrtlfugk
rtlfugk Pmkogugk Fgkgolflk, Gsg YE Pmf Gu`mt
L^ 7 urgmgk tubgs, wlwlkgkb `gk tgkbbukb ogwgd ygkb oljgs 7> `mjlkbegpgm `lkbgk urgmgk tubgs `gk wlwlkgkb `gk tgkbbukb ogwgd5 Carfgt flkbgiu
(T) elpg`g ^l`afgk Pgtg Kgsegh
@msusuk rlkigkg prabrgf gu`mt mktlrkgj tghukgk ygkb
G`g rlkigkg prabrgf tghukgk gu`mt ^uselsfgs 5 G`
G`gg elrgkbeg giugk gu`mt mktlrkgj ,
L^ 4 `mjlkbegpm elrgkbeg giugk gu`mt `gk `mjgeuegk elbmgtgk 7>
^ljgesgkggk slsugm `lkbgk og`wgj gu`mt tlrfgsue plrsmgpgk mkstruflk gu`mt
gu`mt slsugm `lkbgk
`lkbgk rlkigkg ygkb tljgh `msusuk ( T )
G`g jgpargk `gk ufpgk dgjme hgsmj gu`mt mktlrkgj elpg`g
G`g jgpargk gu`mt mktlrkgj, G`g ufpgk dgjme gu`mtar dlrupg
dlrupg tlfugk rleaflk`gsm ``gk
gk
L^ 9 elpg`g`gk
`mgu`mt Elpg
Elpgjg
jg ^uselsfgs
ukmt tlregmt (@) Pmf Futu, pmhge ygkb 7> TPJ
Pmk`ge jgkout `mjgeuegk tlrhg`gp tlfugk `gk Plfugk hgsmj gu`mt hgrus `mtmk`ge jgkoutm dlr`gsgregk rleaflk`gsm `gk TPJ ygkb
ygkb tljgh
L^ 0 rleaflk`gsm `grm hgsmj gu`mt mktlrkgj dgme ajlh Elpgjg 7> `mdugt ajlh ukmt tlregmt ligrg dlrolkogkb ( ^ljges
^ljgesgkg
gkg - ^o - Elpgjg ^uselsf
^uselsfgs
gs - @mkels
^uselsfgs, plkgkbbukb Ogwgd fgupuk pljgesgkg (@) Eatg ) 5 Gu`mtar fljgeuegk fakmtarmkb tlrhg`gp pljgesgkggk PJ
Elpgjg ^uselsfgs dlrsgfg `lkbgk Pmf Futu
flrlkigkgegk plrtlfugk tmkogugk fgkgolflk `gk
G`g YA^ ^lrtlfugk
^lrtlfugk Pmkogugk Fgkgolflk ( ^
^rma`me
rma`me `gk tlrjgesgkg `lkbgk dgme )5 G`g
L^ < pljgesgkggk plrtlfugk tmkogugk fgkgolflk `mjgeuegk 7>
Gblk`g ^PF , G`g
G`g uk`gkbgk ^PF , G
G`g
`g jgpargk ^PF
`mjgeuegk `lkbgk gblk`g sldgbgmfgkg paeae pmemrgk
(@.R)
Tleaflk`gsm hgsmj plrtlfugk tmkogugk fgkgolflk
L^ 3 7> G`g tmk`ge jgkout `grm rleaflk`gsm ^PF
`mtmk`gejgkoutm `gk `m lvgjugsm (@)
Oufjgh > 3> >.>>%
YPG
YPGK@G
K@GT
T 7.3 ^lr
^lrgk
gk @m
@mkgs
kgs Elslhg
Elslhgtgk
tgk Egdupg
Egdupgtlk
tlk// E
Eatg
atg

Ermtlrmg 7.3.7 Gu`mt Mktlrkgj `gk Tgpgt Pmkogugk Fgkgolflk. Elpgjg ^uselsfgs `gk ^lkgkbbukb Ogwgd Fljgeuegk ^lkbgwgsgk, ^lkblk`gjmgk Emklrog `gk Elbmgtgk ^lrdgmegk Emklrog fljgjum Gu`mt Mktlrkgj `gk Tgpgt
Pmkogugk Fgkgolflk ygkb tlrlkigkg slsugm `lkbgk fgsgjgh elslhgtgk prmarmtgs, fgsgjgh emklrog, rmsmea fgupuk rlkigkg plkblfdgkbgk pljgygkgk
Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mkgs Elslhgtgk @glrgh Egdupgtlk/Eatg flkltgpegk
L^ 7 struetur arbgkmsgsm ^uselsfgs slsugm `lkbgk eltlktugk 7> G`g YE Ytruetur ^uselsfgs `grm @mkgs Elslhgtgk Eatg,
plrgturgk plruk`gkb -uk`gkbgk
-uk`gkbgk ( T )
@mkgs Elslhgtgk @glrgh Egdupgtlk/Eatg flkltgpegk
eldmogegk plfdmkggk ^uselsfgs sligrg plrma`me ygkb
L^ 4 7> G`g YE `gk prabrgf elrog `grm @mkgs Elslhgtgk ygkb `msgfpgmegk el ^uselsfgs
`mtugkbegk `gjgf prabrgf elrog ygkb oljgs `gk tlrueur
(T,@)

G`g duetm @mkgs Elslhgtk Egdupgtlk/Eatg

Egdupgtlk/Eatg
fljgesgkgegk plfdmkggk sligrg tlrpg`u tlrfgsue
plfdmkggk ajlh tmf PF^@E slsugm eltlktugk elpg`g
L^ 9 7> G`g ^lrlkigkggk ^lrdgmegk Yrgtlbms (^^Y)
^uselsfgs sligrg prma`me `lkbgk flkbbukgegk
mk`megtar plfdmkggk prabrgf `gk flkygfpgmegk hgsmj
plfdmkggk elpg`g ^uselsfgs (@,R)

G`g duetm @mkgs Elslhgtgk Egdupgtlk/Eatg

Egdupgtlk/Eatg fljgeuegk
^g`g sggt `mjgeuegk plk`gfpmkbgk plkbmsmgk,
plkbmsmgk, tgfdghegk sgtu eajaf uktue rlkigkg
rlkigkg
L^ 0 plk`gfpmkbgk plkyusukgk Tlkigkg \sujgk Elbmgtgk
Elbmgtgk 7>
pljgesgkggk elbmgtgkkyg sldgbgm
sldgbgm dghgk fakmtarmkb prabrlss plkigpgmgk ^^Y
^uselsfgs `gk Tlkigkg ^ljgesgkggk Elbmgtgk (@,R)
G`g duetm @mkgs Elslhgtgk Egdupgtlk/Eatg
Egdupgtlk/Eatg
flkmk`gejgkoutm pljgesgkggk jaegegryg fmkm ^uselsfgs
Hgsmj jaefmk , omeg g`g rleaflk`gsm uktu `mtmk`ge jgkoutm ajlh @mkgs fgeg `mdugt surgt
L^ < ygkb flkog`m wlwlkgkb `gjgf rgkbeg flfdgktu 7>
`gk jgfpmrgkegk katujlk
flkyljlsgmegk (@,R)fgsgjgh elslh elslhgtgk
gtgk ygkb tm`ge
dmsg `msljlsgmegk `m tmkbegt ^uselsfgs
G`g duetm @mkgs Elslhgtgk Egdupgtlk/Eatg
Egdupgtlk/Eatg fljgeuegk
L^ 3 vlrmcmegsm `gk flfdlrmegk ufpgk dgjme lvgjugsm emklrog 7> G`g cll`dgie hgsmj plkmjgmgk Emklrog ^uselsfgs
^uselsfgs (@,R)
^uselsfgs fljgeuegk tmk`ge
tmk`ge jgkout tlrhg`gp hgsmj
G`g duetm Cll`dgie @mkgs Elslhgtgk fljgeuegk ^lfdmkggk `gk `mtmk`ge jgkoutm ajlh
L^ 2 plfdmkggk @mkgs Elslhgtgk @glrgh Egdupgtlk /Eatg 7>
^uselsfgs
(@,R)
Oufjgh > 2> >.>>%

Patgj Year >

Patgj L^ 80>
IG^GMGK >.>>%
 DGD.MM. \^G]G ELYLHGPGK FGY]GTGEGP (\EF)
^uselsfgs
Egdupgtlk/Eatg

YPGK@GT 4.7 ^lrlkigkggk pljgygkgk \EF ^uselsfgs `msusuk sligrg tlrpg`u dlrdgsms wmjgygh elrog ^uselsfgs `lkbgk fljmdgtegk jmktgs prabrgf `gk jmktgs sletar slsugm `lkbgk
gkgjmsms eldutuhgk fgsygrgegt, `gtg hgsmj plkmjgmgk emklrog ^uselsfgs tlrfgsue flfplrhge
flfplrhgegk
gk hgsmj pljgesgkggk ^MY ^E `gk igpgmgk tgrblt Y^F `glrgh Egdupgtlk/Eatg

Ermtlrmg 4.7.7 ^lrlkigkggk pljgygkgk \EF ^uselsfgs `msusuk sligrg tlrpg`u dlrdgsms wmjgygh elrog ^uselsfgs `lkbgk fljmdgtegk jmktgs prabrgf `gk jmktgs sletar slsugm `lkbgk
gkgjmsms eldutuhgk fgsygrgegt, `gtg hgsmj plkmjgmgk emklrog ^uselsfgs tlrfgsue flfplrhge
flfplrhgegk
gk hgsmj pljgesgkggk ^MY ^E `gk igpgmgk tgrblt Y^F `glrgh Egdupgtlk/Eatg

Ljlflk ^lkmjgmgk
L^ 7 @mjgeuegk m`lktmcmegsm eldutuhgk `gk hgrgpgk
fgsygrgegt, eljafpae fgsygrgegt, eljugrbg `gk
mkimvm`u ygkb flrupgegk sgsgrgk pljgygkgk \EF
slsugm `lkbgk eldmoegk `gk prasl`ur ygkb tljgh
`mtltgpegk (T, @, R)
YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
.G`g jgpargk `gk duetm tljgh `mjgeuegk
m`lktmcmegsm eldutuhgk `gk hgrgpgk
fgsygrgegt (`meufpujegk `r dlrdgbgm
sufdlr gtgu slsugm YA^ gtgu EGE.
Iaktah gjgt duetm ? sufdlr `gtg YF@,^MY-
^E,FF@ Jgpargk/katujlk pljgesgkggk
7> m`lktmcmegsm eldutuhgk `gk hgrgpgk
fgsygrgegt,Duetm plk`ueukb prasls
(BG\K/@G\K)

L^ 4
Hgsmj m`lktmcmegsm
`mgkgjmsms dlrsgfgeldutuhgk `gk prabrgf
`lkbgk jmktgs hgrgpgk fgsygrgegt
`gk Jmkstgs G`g hgsmj
gkgjmsg `gk duetm
(slsugm YA^ tljgh `mjgeuegk
gtgu EGE gtgu ^FE
Yletar sldgbgm dghgk uktue plfdghgsgk `gjgf 00/4>73) iaktah gjgt duetm ? @gtg hgsmj
flkyusuk rlkigkg elbmgtgk \EF (@,R) 7> gkgjmsms MEH,Duetm ^lk`ueukb ^rasls
@G\K/BG\K dlr`gsgregk T\E.
L^ 9 @gtg igpgmgk emklrog pljgygkgk \EF ^uselsfgs
`mgkgjmsms dlrsgfg J^ `gk JY `lkbgk flfplrhgtmegk
hgsmj pljgesgkggk ^MY ^E sldgbgmdghgk uktue
plfdghgsgk `gjgf flkyusuk rlkigkg elbmgtgk ygkb
dlrdgsms wmjgygh elrog (@, R)
7>
L^ 0 Plrsl`mg Tlkigkg \sujgk Elbmgtgk (T\E) \EF ygkb
`msusuk sligrg tlrpg`u dlrdgsms wmjgygh elrog
^uselsfgs dlr`gsgregk hgsmj gkgjmsms eldutuhgk `gk
hgrgpgk fgsygrgegt, hgsmj plfdghgsgk gkgjmsms `gtg
igpgmgk `gtg igpgmgk emklrog pljgygkgk \EF `lkbgk
pljgesgkggk elbmgtgk ^MY ^E
^E (@, R)
7>
Oufjgh
> 0>
G`g `gtg igpgmgk emklrog \EF, g`g hgsmj
gkgjmssm ( slsugm YA^ gtgu EGE gtgu ^FE
00/4>73) slrtg duetm plk`ueukb prasls.
Iaktah ? @gtg Emklrog \EF plrma`l
sldljufkyg, Jgpargk/Katujlk hgsmj gkjmsms
`gtg emklrog,Duetm plk`ueukb prasls
BG\K/@G\K), flfplrhgtmegk hgsmj
^MY-^E.
7. Plrsl`mg T\E \EF (slsugm tghuk gtgu
smejus plrlkigkggk)
4. G`g duetm
prasls plkyusukgk.
Iaktah ? Jgpargk
pljgesgkggk m`lktmcmegsm `gk hgrgpgk
fgsygrgegt(MEH,^MY-^E)dlr`gsgregk
T\E yb tljgh `msusuk,T\E \EF gtgu
T\E ^EF yb `m `jfkyg tlr`pt \EF,
Duetm plk`ueukb prasls plkyusukgk
@G\K/BG\K.
>.>>%
YPGK@GT 4.7 ^lrlkigkggk pljgygkgk \EF ^uselsfgs `msusuk sligrg tlrpg`u dlrdgsms wmjgygh elrog ^uselsfgs `lkbgk fljmdgtegk jmktgs prabrgf `gk jmktgs sletar slsugm `lkbgk
gkgjmsms eldutuhgk fgsygrgegt, `gtg hgsmj plkmjgmgk emklrog ^uselsfgs tlrfgsue flfplrhgegk hgsmj pljgesgkggk ^MY ^E `gk igpgmgk tgrblt Y^F `glrgh Egdupgtlk/Eatg

Ermtlrmg 4.7.4 ^lrlkigkggk pljgygkgk \EF ^uselsfgs flfugt elbmgtgk plfdlr`gyggk fgsygrgegt uktue flkbgtgsm plrfgsgjghgk elslhgtgk `gk flkmkbegtegk plrmjgeu hm`up dlrsmh
`gk slhgt, `mfgk prasls elbmgtgk ^lfdlr`gyggk Fgsygrgegt `mjgeuegk ajlh fgsygrgegt slk`mrm `lkbgk `mcgsmjmtgsm ajlh ^uselsfgs

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plr`gpgt elbmgtgk cgsmjmtgs plfdvlr`gyggk
plfdvlr`gyggk fgsygrgegt 7. G`g elbmgtgk cgsmjmtgsm plfdlr`gyggk
plfdlr`gyggk
ygkb `mtugkbegdk `gjgf T\E `gk T^E ^uselsfgs `gk fgsygrgegt yb tlrtugkb `jf T\E & T^E
su`gh `mslpgegtm dlrsgfg fgsygrgegt slsugm `lkbgk ( tghuk dlrogjgk slsugm smejus
eldmogegk `gk prasl`ur ygkb tljgh `mtltgpegk (@,R) plrlkigkgkgk).
plrlkigkgkgk ).
4. G`g duetm
prasls plkyususkgk (@G\K/BG\K)
(@G\K/BG\K)
7>

Iaktah ? T\E @gk T^E

\EF (tghuk dlrogjgk ) yb `m`gjgfkyg
tlr`pt elbmgtgk cgsmjmtgsm plfdlr`gyggk
plfdlr`gyggk
fgsygrgegt, Duetm plk`ueukb ^rasls
L^ 4 Plr`gpgt duetm eltlrjmdgtgk fgsygrgegt `gjgf elbmgtgk G`g duetm eltlrjmdgtgk Fgsygrgegt `gjgf
plfdlr`gyggk fgsygrgjegt
plfdlr`gyggk fgsygrgjegt fujgm `grm p
plrlkigkggk,
lrlkigkggk, elbmgtgk plfdlr`gyggk fujgm ^7,^4
pljgesgkggk, plrdgmegk
plrdgmegk `gk lvgjugsm
lvgjugsm uktue flkbgtgsm
flkbgtgsm hmkbbg ^9.
fgsgjgh elslhgtgk `m wmjgyghkyg (@, R)
Iaktah ? G`g duetm
prasls (omeg plrtlfugk/cgsmjmtgsm
plrtlfugk/cgsmjmtgsm
BG\K/@G\K, Mktlrvlksm jgpgkbgk
7> (Jgpargk elbmgtgk jgpgkbgk,`jj), Fujgm
sggt ^7,^4 fgupuk ^9 `pt dlrupg rgpgt ?
@G\K/BG\K, elbmgtgk
jgpgkbgk?jgpargk,cata
jgpgkbgk?jgparg k,cata elbmgtgk,TPJ,`jj.
elbmgtgk,TPJ,`jj.
L^ 9 Plr`gpgt elbmgtgk plfdlr`gyggk fgsygrgegt `gjgf 7. G`g elbmgtgk ^lfdlr`gyggk
pljgesgkggk pljgygkgk \EF ^uselsfgs ygkb Fgsygrgegt ygkb dlrsmcgt Ywg`gyg `gk
dlrsufdlr `grm swg`gyg fgsygrgegt `gk gtgu
gtgu eaktrmdusm gtgu eaktrmdusm swgstg tlrtugkb `jf T^E .
swgstg ygkb tlrtugkb `gjgf rlkigkg elbmgtgk pljgygkgk
\EF (@,R) 4 G`g duetm
pljgesgkggk elbmgtgk plfdlr`gyggk
plfdlr`gyggk
7> (@G\K/BG\K,`jj)

Iaktah ? G`g elbmgtgk plfdlr`gyggk

fgsygrgegt (swg`gyg `gk gtgu swgstg>
tlrtugkb `jf T^E , G`g duetm pljgesgkggk
L^ 0 @mjgeuegk lvgjugsm `gk tmk`ge jgkout tlrhg`gp elbmgtgk 7.G`g `gtg igeupgk elbmgtgk, g`g hgsmj
plfdlr`gyggk fgsygrgegt (@) lvgjugsm `gk rufusgk TPJ (tlrtujms).

4.G`g duetm
7>
prasls lvgjugsm `gk TPJ. Iaktah ? G`g
`gtg igeupgk elbmgtgk ( sdb `gsgr gtgu
dghgk yb gegk `m lvgjugsm), G`g hgsmj
lvgjugsm `gk rufusgk TPJ ( `jf dlktue
tlrtujms/`aeuflk), G`g duetm prasls
Oufjgh 0>
> >.>>%
YPGK@GT 4.7 ^lrlkigkggk pljgygkgk \EF ^uselsfgs `msusuk sligrg tlrpg`u dlrdgsms wmjgygh elrog ^uselsfgs `lkbgk fljmdgtegk jmktgs prabrgf `gk jmktgs sletar slsugm `lkbgk
gkgjmsms eldutuhgk fgsygrgegt, `gtg hgsmj plkmjgmgk emklrog ^uselsfgs tlrfgsue flfplrhge
flfplrhgegk
gk hgsmj pljgesgkggk ^MY ^E `gk igpgmgk tgrblt Y^F `glrgh Egdupgtlk/Eatg

Ermtlrmg
Ermtlrmg 4.7.9 Tlkigkg
Tlkigkg ^ljg
^ljgesgk
esgkggk
ggk Elbmgtgk
Elbmgtgk (T^E
(T^E)) ^
^ljgy
ljgygkgk
gkgk \EF tlrmk
tlrmktlbr
tlbrgsm
gsm jmktgs
jmktgs prabrg
prabrgf
f `gk
`gk flkb
flkbgiu
giu elpg
elpg`g
`g Tlkigkg
Tlkigkg \sujgk
\sujgk Elbm
Elbmgtgk
gtgk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plrsl`mg Tlkigkg ^ljgesgkggk Elbmgtgk (T^E) tlhukgk 7. Plrsl`mg T^E \EF 4.
\EF ygkb tlrmktlbrgsm `gjgf Tlkigkg ^ljgesgkggk Plrsl`mg @aeuflk T^E Pghukgk
Elbmgtgk ( T^E) tghukgk ^uselsfgs slsugm `lkbg
`lkbgkk ^uselsfgs (slsugm tghuk dlrogjgk gtgu
eltlktugk ygkb dlrjgeu (T) flkbmeutm smejus plrlkigkggk ^FE
00/4>73. Iaktah ?
T^E ^ljgygkgk \EF, @aeuflk T^E
^uselsfgs.

7>
L^4 Plrsl`mg T^E dujgkgk uktue fgsmkb-fgsmkb pljgygkgk 7. Plrsl`mg T^E dujgkgk \EF 4.
\EF ygkb `msusuk sltmgp dujgk `lkbgk eloljgsgk Plrsl`mg duetm prasls plkyusukgk. Iaktah
pljgesgkggk tmgp elbmgtgk
elbmgtgk (T) ? T^E Dujgkgk \EF `bk ^o, Duetm prasls
plkyusukgk (@G\K/BG\K,`jj).

7>
L^9 Plrsl`mg Elrgkbeg Giugk Elbcmgtgk (EGE) uktue tmgp Plrsl`mg EGE sltmgp elbmgtgk \EF
elbmgtgk `grm fgsmkb-fgsmkb ^ljgygkgk slsugm `lkbgk Iaktah ? Plrsl`mg EGE tmgp elbmgtgk
T^E ygkb `msusuk \EF. Duetm prasls plkyusukgk ,
flkbgiu p` T^E.

7>
L^0 @mjgeuegk lvgjugsm tlrhg`gp rlkigkg pljgesgkggk G`g hgsmj lvgjugsm `gk duetm prasls
pljgygkgk \EF dlr`gsgregk hgsmj plfgktgugk
plfgktgugk (@,R) lvgjugsm (rgpgt/`mseusm,`jj).
Iaktah ? Plrsl`mg hgsmj lvgjugsm rlkigkg
elbmgtgk, Duetm prasls lvgjugsm gtgu
`mseusm tlrhg`gp rlkigkg pljgesgkggk
(@G\K/BG\K).

7>
L^< Omeg tlrog`m plrudghgk rlkigkg pljgesgkggk pljgygkgk Omeg g`g plrudghgk rlkigkg tlrsl`mg
\EF dlr`gsgregk hgsmj plfgktgugk,
plfgktgugk, eldmogegk gtgu plkylsugmk `mfgesu` `gk gjgsgk
eak`msm tlrtlktu fgeg `mjgeuegk plkylsugmgk rlkigkg plrudghgkkyg.
pljgesgkggk elbmgtgk (@) Iaktah ? Tlkigkg gwgj pljgesgkggk
elbmgtgk, Tlkigkg yb su`gh `mslsugmegk +
igtgtgk gjgsgk plrudghgk.

7>
Oufjgh
> <> >.>>%
YPGK@GT 4.4 ^lkgkbbukb Ogwgd \EF, Eaar`mkgtar ^ljgygkgk `gk ^ljgesgkggk Elbmgtgk \EF flfgsegk elfu`ghgk gesls sgrgkg `gk fgsygrgegt tlrhg`gp pljgesgkggk pljgygkgk
\EF

Ermtlrmg 4.4.7 ^lkog`wgjgk pljgesgkggk \EF ^uselsfgs `mslpge dlrsgfg `lkbg flfplrhgegk fgsuegk,sgsgrgk, fgsygrgegt, eljafpae fgsygrgegt, jmktgs prabrgf `gk jmktgs sletar
ygkb `mjgesgkgegk tlpgt wgetu slsugm `lkbgk rlkigkg

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plrsl`mg og`wgj pljgesgkggk elbmgtgk \EF ygkb 7. G`g og`wgj pljgesgkggk elbmgtgk \EF
`msusuk dlr`gsgregk hgsmj elslpgegtgk `lkbgk sgsgrgk, (\EF lsslksmgj `gk plkblfdgkbgk)
fgsgygrgegt, eljafpae fgsygrgegt, jmktgs prabrgf `gk
jmktgs sletar (@, R)
4. G`g duetm
prasls plkyusukgk dlrsgfg.

Iaktah ? Plrsl`mg og`wgj

7> elbmgtgk, G`g duetm prasls plkyusukgk
L^ 4 Og`wgj pljgesgkggk elbmgtgk \EF `mmkcarfgsmegk G`g duetm plkygfpgmgk mkcarfgsm og`wgj
elpg`g sgsgrgk , fgsygrgegt , jmktgs prabrgf `gk jmktgs pljgesgkggk elbmgtgk \EF (\EF
sletar fljgjum fl`mg eafukmegsm ygkb su`gh `mtltgpegk lsslksmgj `gk ^lkblfdgkbgk).
(@,R)
Iaktah ? Fljgjum
plrtlfugk (BG\K/@G\K, Fljgjum surgt
el `lsg,TR,TP,`jj,Fljgjum
jlgcjlt,fl`sas,`jj)

7>
L^ 9 Plrsl`mg duetm plkygfpgmgk mkcarfgsm plrudghgk G`g duetm plkygfpgmgk mkcarfgsm omeg
og`wgj omeg tlrog`m plrudghgk og`wgj pljgesgkggk g`g plrudghgk og`wgj pljgesgkggk
elbmgtgk (@,R) elbmgtgk \EF

Iaktah ?
7> ^lfdlrmtghugk fljgjum surgt, pgpgk
L^ 0 Hgsmj plkygfpgmgk mkcarfgsm og`wgj pljgesgkggk G`g hgsmj Lvgjugsm ^lkygfpgmgk
elbmgtgk \EF `mlvgjugsm `gk `mtmk`gejgkoutm (@,R) Mkcarfgsm og`wgj pljgesgkggk \EF `m
Lvgjugsm ( elslsugm `bk YA^,EGE
fgupuk ufpgk dgjme gu`mlk
Iaktah ? g`g
`gtg yb `meufpujegk ? Wulsmaklr ufpgk
dgjme,jlwgt `mseusm/katujlk,fl`sas gtgu
eatge sgrgk,`jj. G`g hgsmj rlegpgk lvgjugsm
dlslrtg TPJ kyg slsugm fgsgjgh yb
fukiuj.

7>

Oufjgh > 0> >.>>%

YPGK@GT 4.4 ^lkgkbbukb Ogwgd \EF, Eaar`mkgtar ^ljgygkgk `gk ^ljgesgkggk Elbmgtgk \EF flfgsegk elfu`ghgk gesls sgrgkg `gk fgsygrgegt tlrhg`gp pljgesgkggk pljgygkgk
\EF

Ermtlrmg 4.4.4 ^lkgkbbukb Ogwgd \EF, Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF flfgsegk gesls sgsgrgk `gk fgsygrgegt tlrhg`gp mkcarfgsm, elbmgtgk \EF `gk gesls
uktue flkygfpgmegk ufpgk dgjme `gk eljuhgk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 @mjgeuegk plkygfpgmgk mkcarfgsm tlktgkb elbmtgk 7. G`g rmkimgk elbmgtgk \EF , tuougkkyg,
\EF ^uselsfgs, fujgm `grm tuougk, plktghgpgk `gk tghgp pljgesgkkggk `gk og`wgj elbmgtgk
og`wgj elbmgtgk pg`g eljafpae
eljafpae fgsygrgegt,
fgsygrgegt, sgsgrgk, jmktgs prabrgf `gk jmktgs sletar
tlregmt (@, R) 4. Plrsl`mg duetm
plkygfpgmgk elpg`g sgsgrgk,
sgsgrgk, fgsygrgegt,
fgsygrgegt,
eljafpae, J^ `gk JY tlregmt.)

Iaktah ? Plrsl`mg rmkimgk elbmgtgk \EF

flkigeup tuougk, tghgpgk,og`wgj (EGE,
og`wgj elbmgtgk,`jj),
elbmgtgk,`jj), Plrsl`mg duetm
plkygfpgmgk dgme ep` sgsgrgk, eljafpae
fgsygrgegt,J^
fgsygrgegt,J^ `gk JY `jf dlktue
7> @G\K/BG\K (`gpgt tlrpmsgh gtgu
L^ 4 ^ljgesgkggk elbmgtgk `lkbgk flta`l `gk tlekajabm 7. Elbmgtgk \EF `mjgesgkgegk `bk
ygkb `melkgj ajlh fgygrgegt gtgu sgsgrgk (@,R) flta`l/tlekajabm yb su`gh `melkgj (slsugm
ouekms,ouejge,^FE,`jj) yb `mtugkbegk `jf
`jf
EGE,YA^,`jj. 4.
Plrsl`mg duetm pljgesgkggk elbmgtgk.
Iaktah ?Tlkigkg elbmgtgk `mjlkbegpm
EGE yb flkigeup flta`l pljgesgkggk,
flkbgiu p` gturgk,eldmogegk prabrgf
(fgsmkb-fgsmkb).Duetm pljgesgkggk
elbmgtgk slsugm EGE (rgpgt/pljgtmhgk ?
BG\K/@G\K.^ljgygkgk
BG\K/@G\K.^lj gygkgk gtgu mktlrvlksm
jgpgkgbgk?jgpargk,`jj)

7>
L^ 9 \fpgk dgjme/eljuhgk `grm fgsygrgegt, eljafpae 7. G`g sufdlr ufpgk dgjme gktgrg jgmk ?
fgsygrgegt, `gk sgsgrgk `mm`lktmcmegsm `gk Eatge sgrgk, survly elpugsgk pljgkbbgk,
`mtmk`gejgkoutm (@,R) qulsmaklr, igtgtgk `r plrtlfugk, fgsuegk
jlwgt fl`sas (RG,CD,lfgmj,`jj).
4.Plrsl`mg rlegpgk ufpgk
dgjme/eljuhgk,g`g duetm `m tmk`ge
tmk`ge jgkoutm.
Iaktah ? Plrsl`mg sgrgkg sufdlr ufpgk
dgjme,tlrsl`mg
rlegpgk/m`lktmcmegsm,Plrsl`mg duetm tmk`ge
jgkout tlrhg`gp eljuhgk (`mtlfplj `m pgpgk
plkbufufgk, ogwgd fl`sas,surgt,`jj)
7>
Oufjgh > 9> >.>>%
YPG
YPGK@G
K@GT
T 4.9 ^lkbbl
^lkbblrge
rgegk
gk `gk pljge
pljgesgk
sgkggk
ggk pljgy
pljgygkg
gkgk
k \EF `mj
`mjgeu
geuegk
egk `gk
`gk `meaa
`meaar`m
r`mkgs
kgsmeg
megk
k `lkb
`lkbgk
gk fljmdg
fljmdgteg
tegk
k jmktg
jmktgss prabrgf
prabrgf `gk
`gk jmktgs
jmktgs sl
sleta
etarr tlregmt
tlregmt

Ermtl
Ermtlrm
rmg
g 4.9.
4.9.7
7 @m
@mjg
jgeu
eueg
egk
k eafu
eafukme
kmegs
gsmm `gk
`gk eaar
eaar`mk
`mkgs
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`gjg
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f pl
plky
kylj
ljlk
lkbb
bbgr
grgg
ggk
k pljg
pljgyg
ygkg
kgk
k \E
\EF
F

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 ^lkgkbbukbogwgd \EF, eaar`mkgtar pljgygkgk `gk
^lkgkbbukbogwgd 7. G`g eldmogegk, pgk`ugk `gk YA^ ttb
pljgesgkggk elbmgtgk
elbmgtgk \EF ^uselsfgs
^uselsfgs fljgeueg
fljgeuegkk eaar`mkgsm `gk eafukmegsm. 4.
eafukmegsm `gk eaar`mkgsm elpg`g jmktgs prabrgf `gk G`g duetm eaar`mkgsm `gk eafukmegsm ajlh ^O
jmktgs sletar tlregmt slsugm eldmogegk, pgk`ugk `gk \EF, eaar`mkgsm
eaar`mkgsm `gk pljgesgkg. Iaktah ?
Plrsl`mg YE,pgk`ugk, YA^ eafukmegsm `gk
prasl`ur ygkb `mtltgpegk
`mtltgpegk (@,R)
eaar`mkgsm, G`g duetm pljgesgkggk
eafukmegsm `gk eaar`mkgsm.

7>
L^ 4 @mjgeuegk lvgjugsm `gk tmk`ge jgkout tlrhg`gp 7. G`g mkcarfgsm, igtgtgk, `gtg yb
pljgesgkggk eafukmegsm
eafukmegsm `gk eaar`mkgsm
eaar`mkgsm ygkb su`gh `meufpujegk `r elbmgtgk eafukmegsm `gk
`mjgesgkgegk (@,R) eaar`mkgsm sdb dghgk lvgjugsm.

4. G`g hgsmj `gk duetm

tmk`ge jgkoutkyg.

Iaktah
? Plrsl`mg mkcarfgsm,igtgtgk, `gtg `r elbmgtgk
eafukmegsm `gk eaar`mkgsm
(eljuhgk,fgsuegk,plkbmsmgk ilejmst

lvgjugsm,`jj, Plrsl`mg
tmk`ge jgkoutkyg slsugmhgsmj lvgjugsm `gk
plrfgsgjghgk ybduetm
7> fukiuj sljgfg eafukmegsm `gk eaar`mkgsm.
Oufjgh > 4> >.>>%

YPG
YPGK@G
K@GT
T 4.0 ^ljgyg
^ljgygkgk
kgk \EF
\EF `m
`mjge
jgesgk
sgkgeg
gegk
k `lk
`lkbgk
bgk f
flta
lta`l
`l pl
plfdm
fdmkgg
kggk
k sli
sligrg
grg d
dlro
lrolko
lkogkb
gkb gbgr
gbgr lsmlk
lsmlk `
`gk
gk lc
lcle
lecc `gjgf
`gjgf fl
flkig
kigpgm
pgm tuou
tuougk
gk yg
ygkb
kb `mtlt
`mtltgpe
gpegk
gk

Ermtlrmg 4.0.7 ^lkgkbbukb Ogwgd \EF, Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF ^uselsfgs dlrtgkbbukb ogwgd tlrhg`gp plkigpgmgk tuougk, plkigpgmgk emklrog, pljgesgkg
elbmgtgk \EF `gk plkbbukggk sufdlr `gyg

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 ^lkgkbbukb ogwgd \EF fljgeuegk plfdmkggk elpg`g
eaar`mkgtar pljgygkgk `gk pljgesgkggk elbmgtgk \EF
sligrg plrma`me slsugm `lkbgk og`wgj ygkb `mslpgegtm Iaktah ?
(@,R) Og`wgj plfdmkggk ^O.\EF el eaar`mkgtar
`gk pljgesgkg ( Pghukgk , dujgkgk ).Duetm
plfdmkggk ^O \EF el eaar`mkgrar `gk
pljgesgkg slsugm og`wgj yb tljgh `mdugt

7> (Igtgtgk plfdmkggk, `mseusm,

rgpgt,prlslksm,ilejmst, cata,`jj)

L^ 4 ^lkgkbbukb ogwgd \EF, eaar`mkgtar pljgygkgk `gk
pljgesgkg elbmgtgk \EF ^uselsfgs flkbm`lktmcmegsm
flkbm`lktmcmegsm
`gk flkbgkgjmsms plrfgsgjghgk `gk hgfdgtgk `gjgf
pljgesgkggk elbmgtgk \EF (@,R)
L^ 9 ^lkgkbbukb ogwgd \EF, eaar`mkgtar pljgygkgk `gk
pljgesgkg elbmgtgk \EF fljgesgkgegk
fljgesgkgegk tmk`ge jgkout
uktue flkbgtgsm fgsgjgh `gk hgfdgtgk `gjgf
pljgesgkggk elbmgtgk \EF (@,R)
L^ 0 ^lkgkbbukb ogwgd \EF , eaar`mkgtar pljgygkgk `gk
pljgesgkg elbmgtgk \EF fljgeuegk
fljgeuegk lvgjugsm `gk
tmk`ge jgkout tlrhg`gp hgsmj pljgesgkggk pg`g ljlflk
pUlkmjgm 9 (tmbg). (@, R)
Oufjgh
7. Plrsl`mg sufdlr `gtg uktue m`lktmcmegsm `gk
gkgjmsms plrfgsgjghgk ( ilejmst
fakmtarmkb,plfdmkggk,jgpargk,`jj.
4. G`g `aeuflk hgsmj
m`lktmcmegsm `gk gkgjmsms plrfgsg
jghgk/hgfdgtgk pljgesgkggk elbmgtgk.
Iaktah ?
Eufpujgk igtgtgk hgsmj plfdmkggk ^O \EF
ep` eaar`mkgtar fgupuk pljgesgkgg elbmgtgk.
Hgsmj m`lktmcmegsm `gk gkgjmsm
7> fgsgjgh/hgfdgtgk pljgesgkggk elbmgtgk.
G`g tmk`ge jgkout flkbgtgsm fgsgjgh gtgu
hgfdgtgk pljgesgkggk elbmgtgk slsugm hgsmj
plfdmkggk.
Iaktah ? Eufpujgk m`lktmcmegsm fgsgjgh `gk
hgfdgtgk hgsmj plfdmkggk ^O \EF ep`
eaar`mkgtar fgupuk pljgesgkg elbmgtgk,
Duetm Pmk`ge jgkout slsugm plrfgsjghgk( `g
`aeuflktgsm gjgt duetm fmsgjkyg dmdmkbgk
tlekms,oad trgmkmkb,`ueukbgk sufdlr
7> `gyg,jabmstmi,`jj)
L^ sldljufky.
4.Plrsl`mg duetm prasls lvgjugsm
gktgrg ^O \EF, eaar`mkgtar `gk pljgesgkg.
9.Plrsl`mg duetm tljgh
`mjgeuegk tmk`ge jgkout omeg fgsmh
`mplrjuegk,Plrsl`mg duetm tljgh `mjgeuegk
tmk`ge jgkout omeg fgsmh `mplrjuegk.
Iaktah?@gtg/`aeuflk
hgsmj lvgjugsm plfdmkggk ^O \EF e
eaar`mkgtar `gk pljgesgkggk
(Pghukgk,Dujgkgk),Duetm Pmk`ge Jgkout
slsugm plrfgsjghgk (`aeuflktgsm gjgt duetm
fmsgjkyg omeg g`g dmfdmkbgk tlekms,oad
trgmkmkb,`ueukbgk sufdlr `gyg,jabmstme,`jj),
7> Duerm prasls lvgjugsm (@G\K/BG\K)
> 0> >.>>%
YPGK@GT
YPGK@GT 4
4.<
.< ^ljgygkg
^ljgygkgk
k \E
\EF
F `mjgesg
`mjgesgkgeg
kgegk
k `lkbgk
`lkbgk flta`l
flta`l p
plfdm
lfdmkggk
kggk slig
sligrg
rg dlro
dlrolkog
lkogkb
kb gbgr lsmlk
lsmlk `gk
`gk lcle
lclecc `gj
`gjgf
gf fl
flkigp
kigpgm
gm tu
tuougk
ougk ygkb `mtl
`mtltgpe
tgpegk
gk

Ermtlrmg 4.<.7 ^lkgkbbukb ogwgd \EF, Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF dlrsgfg `lkbgk Pmf ^lfdmkg Eljugrbg fljgesgkg plfltggk `gk mktlrvlksm elslhgtgk
dlr`gsgregk plrfgsgjghgk eljugrbg slsugm `lkbgk og`wgj su`gh `mslpgeg.

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7
G`g Pmf ^lfdmkg eljugrbg yb su`gh
`mdlktue,tlkgbg g`fmk `gk sufdlr `bk
urgmgk tubgs yb oljgs.

@mdlktuekyg Pmf ^lfdmkg Eljugrbg, tlkgbg g`fmkmstrgsm Iaktah ? YE Pmf ^lfdmkg eljugrbg
`gk survlmar `lkbgk urgmgk tubgs ygkb oljgs (T) 7> `bk urgmgk tubgs yb oljgs.
L^ 4
7. G`g rlkigkg eukoukbgk `gk mktlrvlksm
gwgj `r Pmf ^lfdmkgk Eljugrbg.

4. Plrsl`mg due pljgesgkggk eukoukbgk

eljugrbg `gk mktlrvlksm gwgj slsugm rlkigkg.

Pmf plfdmkg Eljugrbg fljgeuegk eukoukbgk eljugrbg `gk Iaktah

eukoukbgk `gk mktlrvlksm gwgj, Due?Tlkigkg
mktlrvlksm gwgj ygkb tljgh `mrlkigkgegk fljgjum prasls eukoukbgk eljugrbg `gk mktlrvlksm gwgj( @gtg
plrsmgpgk `gk `m`aeuflktgsmegk (@,R) 7> eukoukbgk rufgh,jgpargk,ata elbmgtgk,`jj)
L^ 9
Pmf ^lfdmkg Eljugrbg fljgeuegk plkbhmtukbgk mk`les
eljugrbg Ylhgt (MEY) pg`g kbegt eljugrbg, TP, TR,
`lsg/eljurghgk `gk ^uelsfgs sligrg fgkugj gtgu sligrg
ljletrakme (`lkbgk Gpjmegsm Eljugrbg Ylhgt (T) 7>
L^ 0 Pmf plfdmkg Eljugrbg dlrsgfg flkygfpgmegk mkarfgsm
fgsgjgh elslhgtgk elpg`g Elpgjg ^uselsfgs, ^lkgkbbukb
Ogwgd `gk pljgesgkg elbmgtgk \EF uktue dlrsgfg-sgfg
flejgeuegk gkgjmsm hgsmj eukoukbgk eljugrbg (@,R)
7>
L^ <
Pmf ^lfdmkg Eljugrbg dlrsgfg ^lkgkbbukb Ogwgd \EF,
eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF
flkyusuk mktlrvlksm jgkout elpg`g eljugrbg slsugm
plrfgsjghgk elslhgtgk pg`g kbegt eljugrbg (@,R) 7>
L^ 3
^lkgkbbukb ogwgd \EF flkbeaar`mkmr pljgeskggk
mktlrvlksm jgkout (@,R) 7>
Oufjgh
> 3>
4. G`g due plkbmsmgk gpjmegsm gtgu sligrg
fgkugj.
Iaktah ?G`g `gtg MEY Eljugrbg,TP,TR,`lsg &
Eligfgtgk.@gtg tljgh `mmkput el `gjgf
Gpjmegsm Eljugrbg slhgt gtgu fgkugj.
7. G`g duetm plkygfpgmgk mkcarfgsm fgsgjgh
elslhgtgk dlr`gsgregk plk`gtggk ^MY-^E.
4. Plrsl`mg hgsmj gkgjmsms dlrsgfg
gtgs hgsmj eukoukbgk eljugrbg.
4. Plrsl`mg duetm prasls
Iaktah ?Duetm
plkyusukgk.
Iaktah ?
Tlkigkg Mktlrvlksm Jgkout, Duetm prasls
plkyusukgk rlkigkg mktlrvlksm jgkout
(@G\K/BG\K)
^O \EF flkbeaar`mkmr pljgesgkggk
mktlrvlksm jgkout.
Iaktah ? G`g rlegf
ologe/prasls yb flfduetmegk ^O \EF
flkbeaar`mkmr pljgesgkggk mktlrvlksm jgkout
slsugm rlkigkg `m L^ sldljufkyg
(@G\K/BG\k omeg rgpgt eaar`mkgsm ^MY-^E
ajlh ^O \EF,igtgtgk jgpgkbgk,cata elbmgtgk)
>.>>%
YPGK@GT
YPGK@GT 4.< ^ljgygk
^ljgygkgk
gk \EF
\EF `mjges
`mjgesgkge
gkgegk
gk `lkb
`lkbgk
gk fl
flta`l
ta`l plfdmkgg
plfdmkggk
k sligrg
sligrg dlrolkog
dlrolkogkb
kb gbgr lsmlk
lsmlk `gk
`gk lcle
lclecc `gjgf
`gjgf fl
flkigp
kigpgm
gm ttuoug
uougk
k ygkb
ygkb `mtlt
`mtltgpeg
gpegk
k

Ermtlrmg 4.<.4 Mktlrvlksm jgkout `mtuouegk pg`g wmjgygh elrog ^uselsfgs dlr`gsgregk plrfgsgjghgk ygkb su`gh `mpltgegk `gk `mjgesgkgegk
`mjgesgkg egk tlrmktlbrgsm `lkbgk pljgygkgk \EF
^uselsfgs

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Pmf plfdmkg eljugrbg dlrsgfg `lkbgk plkgk plkgkbbukb
bbukb ogwgd 7. G`g hgsmj gkgjmsms MEY Gwgj `gk plfltggk
\EF fljgeuegk gkgjmsms MEY gwgj `gk plfltggk `m gp-gp fgsgjgh `mgp kbegtgk wmjgygh slrtg
kbegtgk, sldgbgm `gsgr `gjgf flkyusuk rlkigkg rlkigkg mktlrvlksm jgkout.
mktlrvlksm jgkout sligrg tlrmtlbrgsm jmktgs prabrgf `gk `gk
`gpgt fljmdgtegk jmktgs sletar tlregmt (@,R) 4. Plrsl`mg due prasls gkgjmsm `gk
plfltggk `m fgesu`.

Iaktah ? Hgsmj gkgjmsms gwgj `gk

plfltggk wmjgygh ^MY-^E, G`g rlkigkg
mktlrvlksm jgkout,Plrsl`mg due prasls gkgjmsm
7> `gk plfltggk `mfgesu` (@G\K/BG\K).
L^ 4 Tlkigkg mktlrvlksm jgkout `meafukmegsmegk `gk
`meaar`mkgsmegk `gjg jaegegryg fmkm dujgkgk `gk jaegegrgyg
trmwujgk ^uselsfgs (@,R) G`g rlkigkg mktlrvlksm jgkout sdb dghgk yb
gegk `msgfpgmegk,tlrsl`mg due
plkygfpgmgk `jf fmkmjae `gk
trmdujgkgk.Iaktah
jgkout,due ? Tlkigkg mktlrvlksm
`meafukmegsmegk `gk
`meaar`mkgsmegk
Fmkmjaegegryg(@G\K/BG\k),Due
`meafukmegsmegk `gk `meaar`mkgsmegk
7> Prmdujgkgk `bk JY (@G\K/BG\K)
L^ 9 @mjgesgkgegk mktlrvlksm jgkoutgk slsugm `lkbgk rlkigkg Due pljgesgkggk mktlrvlksm jgkout slsugm
ygkb `msusuk (@,R) rlkigkg

Iaktah ?Due elbmgtgk flkbmeu olkms

mktlrvlksm jgkout yb `mdutuhegk slsugm
rlkigkg (fmsgjkyg omeg
pljghgk(@G\K/BG\K,omeg pljgygkgk-
jgpargk,ata elbmgtgk,`jj)
7>
L^ 0 ^lkgkbbukb ogwgd \EF ^ueslsfgs dlr dlreaar`mkgsm
eaar`mkgsm `lkbgk
^lkgkbbukb ogwgd \E^^, ^lkgkbbukb ogwgd ogrmkbgk `gk G`g due eaar`mkgsm `r ^O \EF `bk \E^^,^o
ologrmkb ^ljgygkgk ^uselsfgs fljgeuegk plrdgmegk Ogrmkbgk `gk ^o Ologrmkb `jf pljgesgkggk
pljgesgkkggk mktlrvlksm jgkoutgk ygkb `mjgeuegk (@,R) mktlrvlksm jgkoutgk.
Iaktah?Due eaar`mkgsm `bk ^o
\E^^?rgpgt,`mseusm,turuk dlrsgfg
eljgpgkbgk,`jj,(@G\K/BG\K),Due
eaar`mkgsm `bk ^o Ogrmkbgk ?
rgpgt,sm`eusm,turuk dlrsgfg el jgpgkbgk,`jj,
(@G\K/BG\K), Due eaar`mkgsm `bk ^o
Ologrmkb ? rgpgt,`mseusm,turuk dlrsfgg el
7> jgpkbgk,`jj,(@G\K/BG\K).
L^ < @mjgeuegk lvgjugsm `gk k`ge jgkout plrdgmegk pg`g slgp
^MY ^E gktgrg jgmk fljgjum suplrvmsm, jgpargk, jaegegryg fmkm
`gk plrtlfugk-plrtlfugk plkmjgmgk emklrog (@,R)

G`g `gtg,igtgtgk yb `meufpujegk fmsgjkyg

fljgjum ilejmst fakmtarmkb sdb dghgk lv gjugsm
`gk k`ge jgkout plrdgmegk.Plrsl`mg due
prasls lvgjugsm `gk k`ge jgkout ute
plrdgmegk `mfgesu`.
Iaktah? @gtg igpgmgk,ilejmst
suplrvmsm,fakmtarmkb,jgpargk elbmgtgk dghgk
lvgjugsm `gk TPJ, Hgsmj lvgjugsm `gk k`ge
jgkout plrdgmegk (`aeuflk,jgpargkk
lvgjugsm,`jj),Due prasls lvgjugsm, Hgsmj
lvgjugsm `gk k`ge jgkout plrdgmegk
7> (jgpargk,`jj) @G\K/BG\K.
L^ 3

Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF Jgpargk hgsmj mktlrvlksm jgkout,Pljgh
fljgesgkgegk mktlrvlksm jgkout `gk flpgaregk hgsmj ygkb `mjgeuegk plfutgehmrgk `gtg.
tljgh `mjgesgkgegk elpg`g f plfdmkg eljugrbg `gk Iaktah ?Jgpargk hgsmj mktlrvlksm jgkout,Due
sljgkoutktyg `mjgeuegk plfutgehmrgk 7> plfutgehmrgk `gtg ^MY-^E
Oufjgh > 3> >.>>%
YPGK@GT
YPGK@GT 4.< ^ljg
^ljgygkgk
ygkgk \EF `mjg
`mjgesgk
esgkgegk
gegk `lkb
`lkbgk
gk flta`
flta`l
l pl
plfdmk
fdmkggk
ggk sligrg
sligrg dl
dlrolkog
rolkogkb
kb gbgr lsmlk
lsmlk `
`gk
gk l
lcle
clecc `g
`gjgf
jgf flki
flkigpgm
gpgm tuoug
tuougk
k yg
ygkb
kb `
`mtlt
mtltgpegk
gpegk

Ermt
Ermtlrmg
lrmg 4.<.9
4.<.9 ^ljg
^ljgesgk
esgkggk
ggk Blrgegk
Blrgegk Fgsygr
Fgsygrgegt
gegt H
Hm`up
m`up Y
Ylhgt
lhgt (Blrf
(Blrfgs)
gs) sldgb
sldgbgm
gm dgbm
dgbmgk
gk `grm mktl
mktlrvlf
rvlfsm
sm jgkout
jgkout `gjgf
`gjgf dlktue
dlktue p
plrgk
lrgk sslrtg
lrtg f
fgsygr
gsygrgegt
gegt tlrhg`
tlrhg`gp
gp fgs
fgsgjgh-
gjgh-fgsg
fgsgjgh
jgh el
elslhg
slhgtgk
tgk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 @mtltgpegk sgsgrgk Blrfgs `gjgf pljgesgkggk elbmgtgk G`g YE plkltgpgk sgsgrgk blrfgs. Iaktah ?
\EF ^uselsfgs ajlh Elpgjg ^uselsfgs (T) 7> YE plkltgpgk sgsgrgk Blrfgs
L^ 4 @mjgesgkgegk plrlkigkggk
plrlkigkggk plfdmkggk Blrfgs sligrg G@g rlkigkg elrog plfdmkggk Blrfgs,
Plrsl`mg due prasls plkyusukgk rlkigkg.
tlrmktlbrgsm `gjgf elbmgtgk \EF ^uselsfgs (@,A,R)

Iaktah ? T\E yb `m `gjgfkyg tlr`pt rlkigkg

plfdmkggk Blrfgs, Plrsl`mg due prasls
plkyusukgk (@G\K/BG\K). Plr`gpgt

L^ 9 @mjgeuegkk upgyg pljgesgkggk plfdmkggk Blrfgs ygkb 7> rlkigkg plfdmkggk Blrfgs.
fljmdgtegk jmktgs prabrgf `gk jmktgs sletar tlregmt uktue G`g due pljgesgkggk plfdmkggk Blrfgs
flwuou`egk plrudghgk plrmjgeu sgsgrgk Blrfgs (@,R) slsugm rlkigkg elrog fljmdgtegk J^ `gk JY.

Iaktah ? Due plfdmkggk Blrfgs flkbmeu

olkms elbmgtgk yb tlrtugkb `jf rlkigkg
elbmgtgk(rgpgt/plrtlfugk
(@G\K/BG\K,eukoukbgk
jgpgkbgk,plkyujuhgk,`jj-Jgpargk
7> elbmgtgk,ata,`jj. @bk J^ `gk JY.
L^ 0 @mjgeuegk plfdlr`gyggk fgsygrgegt, eljugrbg `gk G`g duetm elbmgtgk plfdlr`gyggk
mk`mvm`u `gjgf flwuou`egk blrgegk fgsygrgegt hm`up fgsygrgegt,eljugrbg `gk mk`mvm`u.
slhgt ygkb `mtgk`gm `lkbgk slfgemk flfdgmekyg MEY
tmkbegt eljugrbg `gk wmjgygh `gk tlrdlktuekyg \EDF
7> Iaktah ?G`g duetm
(@,R)
pljgesgkggk elbmgtgk plfdlr`gyggk
L^ < @Mjgeuegk lvgjugsm `gk tmk`ge jgkout tlrhg`gp
G`g `gtg igpgmgk,ilejmst fakmtarmkb sdb `gsgr
pljgeskggk plfdmkggk blrgegk fgsygrgegt
fgsygrgegt hm`up slhgt
fljgeuegk lvgjugsm `gk tmk`ge jgkout.Plrsl`mg
(@,R)
duetm prasls lvgjugsm `gk duetm tmk`ge jgkout.?
Iaktah
G`g `gtg igpgmgk,hgsmj fakmtarmkb,surplrvmsm
slrtg hgsmj lvgjugsm `gk tmk`ge jgkout. Prsl`msg
duetm lvgjugsm `gk tmk`ge jgkout
(@G\K/BG\K,jgpargk eukoukbgk
7> jgpgkgbk,`jj)
Oufjgh > <> >.>>%
YPGK@GT 4
4..3 ^lkyljlkbbgrggk \E
\EF Ls
Lslksmgj

Ermt
Ermtlr
lrmg
mg 4.3.
4.3.7
7 Igeu
Igeupg
pgk
k``gk
gk ^ljg
^ljges
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ggk
k\\EF
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Lslksm
smgj
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^rafas
asmm E
Els
lslh
lhgt
gtgk
gk

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plrigpgmkyg mk`megtar emklrog pljgygkg
pljgygkgk
k \EF lslksmgj 7.Plrsl`mg `gtg igpgmgk pljgygkgk prafels
^rafasm Elslhgtgk slsugm `lkbgk ygkb `mfmktg `gjgf slsugm eldmogegk puselsfgs(dujgkgk,bg
dujgkgk,tghukgk). 4.G`g
paeae pmemrgk (T,@) mk`megtar/tgrblt emklrog ute prafasm
elslhgtgk tghukgk `gk dujgkgk. Iaktah ?G`g
`gtg igpgmgk emklrog prafels slsugm
(Dujgkgk,bg dujgkgk `gk tghukgk).G`g
mk`megtar emklrog prafels (tghukgk `gk
dujgkgk)

7>
L^ 4 @mjgesgkgegk upgyg -upgyg prafatmc `gk prlvlktmc 4.Plrsl`mg due pljgesgkggk elbmgtgk

uktue flkigpgm
^rafasm emklrog
Elslhgtgk pljgygkgkpaeae
sldgbgmfgkg \EFpmemrgk,
lslksmgjygkb
su`gh tlrigktuf `m `gjgf T^E slsugm `lkbgk Iaktah ? G`g rlkigkg elrog
eldmogegk, prasl`ur `gk elrgkbeg giugk elbmgtgk ygkb ^rafels slsgugm T^E, G`g og`wgj
tljgh `mtltgpegk (@,R,A) pljgesgkggk (D\jgkgk),Plrsl`mg due prasls
pljgesgkggk (@G\K/BG\K),igtgtgk
7> pljgesgkggk,`jj.
L^ 9 @mjgesgkgegk upgyg -upgyg prafatmc `gk prlvlktmc 7.G`g rlkigkg gtgu og`wgj plfgktguk `gk
uktue flkigpgm emklrog pljgygkgk \EF lslksmgj plkmjgmgk
^rafasm Elslhgtgk sldg
4.Plrsl`mg
due prasls plfgktgugk `gk plkmjgmgk
sligrg plrma`me `gk dlrelsmkgfdukbgk

9.G`g due k`ge

jgkout slsugm hgsmj plfgktgugk.Iaktah ?G`g
rlkigkg gtgu og`wgj plfgktgugk slsugm T^E,
Plrsl`mg due prasls plfgktgugk `gk
plkmjgmgk ( Ilejmst plfgktgugk, igtgtgk
pljgesgkggk,`jj),Plrsl`mg due k`ge jgkout
7> slsugm hgsmj plfgktgugk.
 plfgktgugk `gk plkmjgmgk
L^ 0 @Msusuk rlkigkg tmk`ge jgkout dlr`gsgregk hgsmj
plfgktgugk `gk plkmjgmgk ygkb tlrmktlbrgsm el `gjgf
T\E (@,R) 4.Plrsl`mg due plkyusukgk rlkigkg
`gk due k`gejgkout

Iaktah ? G`g rlkigkg k`ge jgkout,

tlrsl`mg due prasls plkyusukgkg rlkigkg
7> k`ge jgkout (@G\K/BG\K)
pljgpargk
L^ < @mjgesgkgegk plkigtgtgk `gk pljgpargk slsugm `lkbgk
prasl`ur ygkb tljgh `mtltgpegk (@,R,A)
Iaktah ? ^lkigtgtgk `gk
pljgpargk flkbgiu el YA^, YA^ ^lkigtgtgk
7> `gk ^ljgpargk.
Oufjgh > <> >.>>%

YPGK@GT 4.
4.3 ^lkyljlkbbgrggk \
\E
EF L
Lsslksmgj
Ermt
Ermtlr
lrmg
mg 4.
4.3.
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4 Igeu
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Lslksm
smgj
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Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 dujgkgk,tghukgk)
Plrigpgmkyg mk`megtar emklrog pljgyggk \EF lslskmgj
Elslhgtgk Jmkbeukbgk (T,@) 4.G`g mk`megtar/tgrblt emklrog ute elsjmkb
(Pghukgk `gk dujgkgk)

7>
L^ 4 @mjgesgkgegk upgyg-upgyg prafatmc, prlvlktmc ukt8ue 7.G`g rlkigkg elrog elsjmkb slsugm T^E,slrtg
og`wgj pljgesgkggk elbmgtgk dujgkgk
flkigpgm emklrog pljgygkgk \EF lslksmgj Elslhgtgk
Jmkbeukbgk sldgbgmfgkg paeae pmemrgk, ygkb su`gh
tlrigktuf `m `gjgf T^E slsugm `lkbgk eldmogegk, 4.Plrsl`mg due pljgesgkggk
prasl`ur `gk elrgkbeg giugk elbmgtgk
elbmgtgk ygkb tljgh elbmgtgk (BG\K/@G\K,igtgtgk
`mtltgpegk (@,R,A) 7> pljgesgkggk,`jj)
L^ 9 plkmjgmgk
@mjgeuegk plfgktgugk `gk plkmjgmgk slrtg tmk`ge jgkout
sligrg plrma`me `gk dlrelsmkgfdukbgk tlrhg`gp igpgmgk
mk`memgtar `gk upgyg ygkb tljgh `mjgeuegk (@,R,A) 4.Plrsl`mg due prasls plfgktgugk `gk
plkmjgmgk sligrg plrma`me `gk
dlrelsmkgfdukbgk ( ilejmst
plfgktgugk,igtgtgk pljgesgkggk,`jj)

9.G`g due k`ge jgkout slsugm hgsmj

7> plfgktgugk.
7.G`g rlkigkg k`ge jgkout slsugm hgsmj
L^ 0 @msusuk rlkigkg tmk`ge jgkout dlr`gsgregk hgsmj plfgktgugk `gk plkmjgmgk
plfgktgugk `gk plkmjgmgk ygkb tlrmktlbrgsm el `gjgf
`gjgf
T\E (@,R, A)
4.Plrsl`mg due plkyusukgk rlkigkg
7> `gk due k`gejgkout.(@G\K/BG\K)
L^ < @mjgesgkgegk plkigtgtgk `gk pljgpargk slrsugm `lrkbgk
prasl`ur ygkb tljgh `mtltgpegk
`mtltgpegk (@,R,A) 4.Plrsl`mg plkigtgtgk `gk pljgpargk.
7> ( Flkbgiu el YA^ ^lkigtgtgk `gk ^ljgpargk)
Oufjgh > <> >.>>%

YPGK@GT
K@GT 4.3 ^lkylj
kyljlk
lkbb
bbgr
grgg
ggk
k \EF
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Elslh
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gtgk
gk Elj
Eljug
ugrb
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Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plrigpgmkyg mk`megtar emklrog pljgygkgk \EF Lslksmgj 7.Plrsl`mg `gtg igpgmgk pljgygkgk elsbg
Elslhgtgk Eljugrbg (T,@) slsugm eldmogegk ^uselsfgs(dujgkgk,bg
dujgkgk,tghukgk)

4. G`g mk`megtar/tgrblt emklrog uktue

7> elsjmkb(tghukgk `gk dujgkgk)
L^ 4 @mjgesgkgegk upgyg-upgyg prafatmc `gk prlvlktmc 7.G`g rlkigkg elrog elsbg slsugm T^E,slrtg

uktue flkigpgm emklrog pljgygkgk \EF lslksmgj og`wgj pljgesgkggk elbmgtgk (Dujgkgk)
Elslhgtgk Eljugrbg sldgbgamfgkg paeae pmemrgk, ygkb
su`gh tlrigktuf `m `gjgf T^E slsugm `lkbgk eldmogegk 4.Plrsl`mg due prasls
, prasl`ur `gk elrgkbeg giugk elbmgtgk ygkb tljgh pljgesgkggk elbmgtgk.(@G\K/BG\K,,igtgtgk
`mtyltgpegk (@,R,A 7> pljgesgkggk,`jj)
7.G`g rlkigkg gtgu og`wgj plfgktgugk `gk
L^ 9 @mjgeuegk plfgktgugk `gk plkmjgmgk slrtg tmk`ge jgkout plkmjgmgk
sligrg plrma`me `gk dlrelsmkgfdukbgk tlrhg`gp igpgmgk
mk`megtar `gk upgyg ygkb tljgh `mjg
`mjgeuegk
euegk (@,R,A)
4.Plrsl`mg due prasls plfgktgugk `gk
plkmjgmgk sligrg plrma`me `gk
dlrelsmkgfdukbgk

9.G`g due k`ge jgkout slsugm

7> hgsmj
7.G`gplfgktgugk.
rlkigkg k`ge jgkout slsugm hgsmj
L^ 0 @msusuk rlkigkg tmk`ge jgkout dlr`gsgregk hgsmj plfgktgugk `gk plkmjgmgk
plfgktgugk `gk plkmjgmgk
plkmjgmgk ygkb tlrmktlbrgsm el `gjgf
T\E
4.Plrsl`mg due plkyusukgk rlkigkg
7> `gk due k`gejgkout.
L^ < @mjgesgkgegk plkigtgtgk `gk pljgpargk slsugm `lkbgk ^ljgpargk))
prasl`ur ygkb tljgh `mtltgpegk
`mtltgpegk (@,R,A)
7>
Oufjgh > <> >.>>%

YPGK@GT 4
4..3 ^lkylj lk
lk b
bb
bgrggk \E
\EF Ls
Lslksm gj
gj

Er
Ermt
mtl
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 Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plrigpgmkyg mk`megtar emklrog pljgygkgk \EF lslksmgj 7. Plrsl`mg `gtg igpgmgk pljgygkgk bmzm slsugm
Bmzm (T,@)
eldmogegk ^uselsfgs(dujgkgk,bg
dujgkgk,tghukgk)
4.G`g
mk`megtar/tgrblt emklrog ute Bmzm (Pghukgk `gk
7> dujgkgk)
L^ 4 @mjgesgkgjegk upgyg-upgyg prafatmc `gk prlvlktmc 7. G`g rlkigkg elrog Bmzm slsugm T^E, slrtg
uktue flkigpgm emklrog pljgygkgk \EF lslksmgj Bmzm og`wgj pljgesgkggk elbmgtgk
sldgbgmfgkg paeae pmemrgk, ygkb su`gh tlrigktuf `m
`gjgf T^E slsugm `lkbgk eldmogegk, pramsl`ur `gk 4.Plrsl`mg due pljgesgkggk elbmgtgk

elrgkbeg giugk elbmgtgk ygkb tljgh `mtltgpegk (@,R,A) 7>

7.G`g rlkigkg gtgu og`wgj plfgktgugk `gk
L^ 9 @mjgeuegk plfgktgugk `gk plkljmtmgk slrtg tmk`ge jgkout plkmjgmgk
sligrg plrma`me `gk dlrelsmkgfdukbgk tlrhg`gp igpgmgk
mk`megtar `gk upgyg ygkb tljgh `mjgeuegk (@,R,A)
4.Plrsl`mg due prasls plfgktgugk `gk
plkmjgmgk sligrg plrma`me `gk
dlrelsmkgfdukbgk

9.G`g due k`ge jgkout slsugm

7> plfgktgugk
hgsmj `gk plkmjgmgk
plfgktgugk.
L^ 0 @msusuk rlkigkg tmk`ge jgkout dlr`gsgregk hgsmj
plfgktgugk `gk plkmjgmgk
plkmjgmgk ygkb tlrmktlbrgsm el `gjgf
T\E (@,R,A) 4.Plrsl`mg due
plkyusukgkg rlkigkg `gk due k`gejgkout.
7> (@G\K/BG\K)
L^ < @mjgesgkgegk plkigtgtgk `gk pljgpargk slsugm `lkbgk
prasl`ur ygkb tljgh `mtltgpegk
`mtltgpegk (@,R,A) 4.Plrsl`mg plkigtgtgk `gk pljgpargk.
7> (Flkbgiu el YA^ ^lkigtgtgk `gk ^ljgpargk)
Oufjgh > <> >.>>%

YPGK@GT 4
4..3 ^lkyljlkbbgrggk \
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Ermtl
mtlrm
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Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 7.Plrsl`mg `gtg igpgmgk pljgygkgk ^4^ slsugm
Plrigpgmkyg mk`megtar emklrog pljgygkgk \EF lslksmgj eldmogegk
^lkilbghgk `gk ^lkblk`gjmgk ^lkygemt (T,@) ^uselsfgs( dujgkgk,bgdujgkgk,tghukgk)

4.G`g
mk`megtar/tgrblt emklrog ute ^4^ (Pghukgk `gk
7> dujgkgk)
L^ 4 @mjgesgkgegk upgyg-upgyg prafatmc `gk prlvlktmc 7.G`g rlkigkg elrog ^4^ slsugm T^E,slrtg
uktue flkigpgm emklrog pljgtygkgk \EF lslksmgj og`wgj pljgesgkggk elbmgtgk (Dujgkgk)
^lkilbghgk `gk ^lkblk`gjmgk ^lkygemt sldgbgmfgkg
paeae pmemrgk, ygkb su`gh tlrigktuf `m `gjgf T^E 4.Plrsl`mg due prasls
slsugm `lkbgk eldmogegk, prasl`ur `gk elrgkbeg giugk pljgesgkggk elbmgtgk ( @G\K/BG\K,igtgtgk
elbmgtgk ygkb tljgh `mtltgpegk (@,R,A) pljgesgkggk,ata,`jj)
7>
L^ 9 7. G`g rlkigkg gtgu og`wgj plfgktgugk `gk
@mjgeuegk plfgktgugk `gk plkmjgmgk slrtg tmk`ge jgkout plkmjgmgk
sligrg plrma`me `gk dlrelsmkgfdukbgk tlrhg`gp igpgmgk
mk`megtar `gk upgyg ygkb tljgh `mjgeuegk
`mjgeuegk (@,R,A)
4.Plrsl`mg due prasls plfgktgugk `gk
plkmjgmgk sligrg plrma`me `gk
dlrelsmkgfdukbgk ( Ilejmst plfgktgugk,
igtgtgk pljgesgkggk,`jj)

9.G`g due
7> k`ge jgkout slsugm hgsmj plfgktgugk.
L^ 0 @msusuk rlkigkg tmk`ge dlr`gsgregk hgsmj plfg
plfgktgugk
ktgugk 4.Plrsl`mg due plkyusukgk rlkigkg
`gk plkmjgmgk ygkb tlrmktlbrgsm el `gjgf T\E (@,R,A) `gk due k`gejgkout. ( @G\K/BG\K,`jj)

7>
L^ < @mjgesgkgegk plkigtgtgk `gk pljgpargk slsugm `lkbgk
4.Plrsl`mg prasl`ur plkigtgtgk `gk
pramsl`ur ygkb tljgh `mtltgpegk
`mtltgpegk (@,R,A) pljgpargk. (Flkbgiu el YA^ ^lkigtgtgk `gk
7> ^ljgpargk)
Oufjgh > <> >.>>%

YPGK
YPGK@G
@GT
T 4.2
4.2 \p
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gyg
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Elslh
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gtgk
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(\EF
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Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY

 Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

L^ 7 @mtltgpegk olkms-olkms pljgygkgk \EF ^lkblfdgkbgk 7.G`g plkltgpgk olkms-olkms pljgygkgk \EF
^lkblfdgkbgk (Plrtugkb `m `jf T\E)
slsugm `lkbgk hgsmj gkgjmsms (T)

4.Plrsl`mg due prasls plfmjmhgk `gk

plkltgpgkkyg.

Iaktah ? YE ^lkltgpgk olkms

pljgygkgk,Plrsl`mg due prasls plkyusukgk
plfmjmhgk `gk plkltgpgkkyg(@G\K1
7> BG\K,`jj),jmhgt
^lkblfdgkbgk^FE 00/4>73
slsugm eldmogegk
L^ 4 Plrigpgmgkyg mk`megtar emklrog pljgygkgk \EF ^uselsfgs(dujgkgk,bgtghugkgk,tghukgk)
^lkblfdgkbgk (T,@) (jmhgt oubg EF^ 7.8.7, \EF 4. G`g Mk`megtar / tgrblt Emklrog
4.=.<) (Pghukgk `gk dujgkgk).

Igtgtgk ? @aeuflk
dlrmsmegk igpgmgk plkmjgmgk emklrog
^uselsfgs ? g.Mk`megtar slsugm `bk yb
`mtltgpegk p` YE Mk`megtar. d.YE Mk`megtar
\EF ^lkblfdgkgbgk t`e hgrus `mdugt

L^ 9 7> tlrslk`mrm.
@mjgesgkgegk upgyg-upgyg prafatmc `gk prlvlktmc 4.Plrsl`mg due prasls
uktue flkigpgm emklrog pljgygkgk \EF pljgesgkggk elbmgtgk. (@G\K/BG\K,igtgtgk
^lkblfdgkbgk sldgbgmfgk paeae pmemrgk (@,R,A) pljgesgkggk,ata,`jj))

7>
L^ 0 7. G`g rlkigkg gtgu og`wgj plfgktgugk `gk
@mjgeuegk plfgktgugk `gk plkmjgmgk slrtg tmktge jgkout plkmjgmgk
sligrg plrma`me `gk dlrelsmkgfdukbgk tlrhg`gp igpgmgk
mk`megtar `gk upgtyg ygkb tljgh `mjgeuegk (@,R,A)
4.Plrsl`mg due prasls plfgktgugk `gk
plkmjgmgk sligrg plrma`me `gk
dlrelsmkgfdukbgk (Ilejmst plfgktgugk,
igtgtgk pljgesgkggk, `jj)

9.G`g due
7> k`ge jgkout slsugm hgsmj plfgktgugk.
L^ < @mjgeuegk plkigtgtgk `gk pljgpargk slsugm `lkbgk

prasl`ur ygkb `mtltgpegk (@,R,A) 4. Plrsl`mg prasl`ur plkigtgtgk `gk

pljgpgargk (Flkbgiu el YA^ ^lkigtgtgk `gk
 pljgpgargk (Flkbgiu el YA^ ^lkigtgtgk `gk
7> ^ljgpargk)

Oufjgh > <> >.>>%

YPG
YPGK@G
K@GT
T 4.8 ^lkbgw
^lkbgwgsg
gsgk,
k, ^lk
^lkblk
blk`gjm
`gjmgk
gk `gk ^lkmjg
^lkmjgmgk
mgk Emk
Emklro
lrog
g ^ljg
^ljgygk
ygkgk
gk \EF ^u
^usel
selsfg
sfgss `mjge
`mjgeuegk
uegk `l
`lkbg
kbgk
k flkb
flkbbukg
bukgegk
egk mk
mk`meg
`megtar
tar emklro
emklrog
g pljg
pljgygk
ygkgk
gk \EF

Erm
Ermtlr
tlrmg
mg 4.8.7
4.8.7 Elpgjg
Elpgjg ^u
^usel
selsfg
sfgss `gk ^lkgk
^lkgkbbu
bbukb
kb Ogwgd
Ogwgd \E
\EF
F flj
fljgeu
geuegk
egk su
suplr
plrvmsm
vmsm uktue
uktue flkb
flkblk`
lk`gjme
gjmegk
gk plj
pljges
gesgkg
gkggk
gk plj
pljgyg
gygkgk
kgk \EF
\EF ^uselsf
^uselsfgs
gs sl
sligr
igrg
g plrma`m
plrma`me
e

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 ^lkgkbbukb ogwgd \EF flkyusuk elrgkbeg giugk Plrsl`mg EGE `gk Og`wgj Yuvlrvmsm
`gk og`wgj suplrvmsm pljgesgkggk pljgygkgk \EF
^useolsfgs (T,@)
7>
L^ 4 Elrgkbeg giugk `gk og`wgj suplrvmsm pljgesgkggk
pljgygkgk \EF ^uselsfgs `mmkcarfgsmegk elpg`g
eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF
(@,R)
L^ 9 Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF
^uselsfgs fljgeskgegk gkgjmsms fgk`mrm tlrhg`gp
prasls pljgeskggk elbmgtgk \EF ^uselsfgs sldljuf
suplrvmsm `mjgeuegk (@,R)
L^ 0 Elpgjg ^uselsfgs `gk ^lkgkbbukb ogwgd \EF
^uselsfgs fljgeuegk suplrvmsm slsugm `lkbgk
elrgkbeg giugk elbmgtgk suplrvmsm`gk og`wgj ygkb
`msusuk (@,R)
L^ < Elpgjg ^uselsfgs `gk ^lkgkbbukb Ogwgd \EF
^uselsfgs flkygfpgmegk hgsmj suplrvmsm elpg`g
Eaar`mkgtar pljgygkgk `gk pljgeskggk elbmgtgk (@,R)
4.Plrsl`mg due prasls plkygfpgmgk
7> (@G\K/BG\K)
7.G`g `gtg `gk mkarfgsm yb tljgh
`meufpujegk ajlh fgsmkb-fgsmkb eaar`mkgtar
`gk pljgesgkg elbmgtgk.
4.Plrsl`mg hgsmj gkgjmsms fgk`mrm ajlh
fgsmkb-fgsmkb eaar`mkgtar `gk pljgesgkg
elbmgtgk.
Iaktah ? Carfgt survlm su`gh
`mjgeuegk plkbmsmgk (@),^` arfgt survlm
tlrsl`mg dgbmgk yb `mmsm slk`mrm ajlh
pljgesgkg, `gk dgbmgk yb gegk `meakcrfgsm
7> ajlh Elpgjg ^uselsfgs `gk ^o.\EF (A)
7> 7. G`g EGE `gk Og`wgj survlm Egpus `gk ^O
\EF ( yb tljgh `m sasmgjmsgsmegk sldljufkyg)
4.Plrsl`mg due Egpus
`gk ^O \EF tljgh fljguegk suplrvmsm slsugm
EGE `gk Og`wgj.
Iaktah ?Plrsl`mg due prasls
pljgesgkggk suplrvmsm slsugm og`wgj `gk EGE
7> (@G\K/BG\K),
4. Plrsl`mgTlegf elbmgtgk suplrvmsm,
due plkygfpgmgk hgsmj
suplrvmsm.
Iaktah ? Elpgjg ^uselsfgs
`gk ^o \EF sligrg plrma`me flkygfpgmegk
hgsmj suplrvmsm sdb ufpgk dgjme ep` pgrg
pljgesgkg
 7.G`g igtgtgk,mkarfgsm hgsmj suplrvmsm Egpus
L^ 3 Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF 7> `gk ^o \EF yb plrju `mk`gejgkou
flkmk`gejgkoutm hgsmj suplrvmsm `lkbgk tmk`gegk eaar`mkgtar `gk pljgesgkg \EF
plrdgmegk slsugm
slsugm `lkbgk plrfgsgjghgk
plrfgsgjghgk ygkb `mtlfuegk
`mtlfuegk
(@,R) 4. Plrsl`mg due tljgh `mk`gejgkou.

Iaktah ? Due hgsmj k`ge jgkout

dmjg dlrupg elbmgtgk fgeg dlrupg rlegf
elbmgtgk (@/R), dmjg dlrupg plkbg`ggk gtgu
usujgk fgeg surgt/usujgk plkbg`ggk dgrgkb
slsugm `bk eldutuhgk yb `m fgesu` (@/R)
Oufjgh > 3> >.>>%

YPGK@GT
YPGK@GT 4.8 ^lkbgwgsgk
^lkbgwgsgk,, ^lkblk
^lkblk`gjmg
`gjmgk
k `g
`gk
k^^lkmjg
lkmjgmgk
mgk Emklr
Emklrog
og ^ljgygk
^ljgygkgk
gk \EF
\EF ^use
^uselsfg
lsfgss `mjgeu
`mjgeuegk
egk `lkbg
`lkbgk
kfflkbbu
lkbbukgegk
kgegk mk`megtar
mk`megtar emkl
emklrog
rog pljgygkgk
pljgygkgk \EF

Ermtlrmg
Ermtlrmg 4.8.4 Elpgjg
Elpgjg ^usel
^uselsfgs
sfgs `gk ^lkgkbbukb
^lkgkbbukb Ogwgd \EF fljgeuegk
fljgeuegk suplr
suplrvmsm
vmsm uktue flkblk`gjm
flkblk`gjmegk
egk pljgesgkgg
pljgesgkggk
kppljgyg
ljgygkgk
kgk \EF ^uselsfg
^uselsfgss ssligrg
ligrg plrma`me
plrma`me

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7
4. Plrsl`mg EGE elbmgtgk \EF
yb gegk `m pgktgu.

9. Plrsl`mg due
pljgesgkggk plfgktgugk slsugm og`wgj

Iaktah ?
Due hgsmj k`ge jgkout dlrupg rlegf
elbmgtgk (@/R),plfghgfgk ^o.\EF `gk
^ljgesgkg b dbfk `gk egpgk `mjgeuegkkyg
^lfgktgugk ^ljgesgkggkp`elbmgtgk,
^lfgktgugk `m`gsgregk elslsugmk `bk
Og`wgj pljgesgkggk elbmgtgk ( Og`wgj
@mjgeuegk plfgktgugk elslsugmgk pljgeskggk elbmgtgk tlrsl`mg, ^o \EF `gk ^ljgesgkg
tlrhg`gp elrgkbeg giugk `gk og`wgj elbmgtgk pljgygkgk flfplrhgegk og`wgj p` sggt flkyusuk
\EF (@,R) 7> elbmgtgk,prmksmp < R7H.
L^ 4 sldljufkyg. (BG\K/@G\K)

@mgjouegk plfdghgsgk tlrhg`gp hgsmj plfgktgugk `gk hgsmj 4.Plrsl`mg

igpgmgk elbmgtgk pljgygkgk \EF ajlh Elpgjg ^uselsfgs, due plfdghgsgk hgsmj plfgktgugk `gjgf

^lkgkbbukbegwgd
pljgesgkg elbmgtgk \EF, eaar`mkgtar
\EF `gjgf pljgygkgk
jaegegryg `gk `gk
fmkm dujgkgk fmkmjaegryg `gk trmdujgk.
jaegegryg fmkm trmwujgk (@,R) 7>
L^ 9 plfdghgsgk `gk plfgktgugk

4. Plrsl`mg due pljgesgkggk k`ge

jgkout plrdgmegk.

^lkgkbbukb ogwgd \EF ^uselsfgs, eaar`mkgtar pljgygkgk
Igtgtgk ?
Due hgsmj k`ge jgkout.Dmjg dlrupg elbmgtgk
fgeg dlrupg rlegf elbmgtgk (@/R),Pmk`ge
jgkout `msmkm g`gjgh hgj-hgj yb dmsg `mjgeuegk
ajlh ^o.\EF `gk pljgesgkg \EF slblrg ute
flkbgtgsm fgsjgh `jf pljgesgkg
elbmgtgk.Yl`gkbegk yb flfdutuhegk
sufdlr`gyg yb dlsgr `gk hgrus `mdghgs `bk
pmfpmkgk gtgu flflrjuegk fmkjae ute
`mdghgs dlrsgfg sgfg `bk upgyg jgmk,

`gk pljgesgkg
dlr`gsgregk fljgeuegk
hgsmj k`ge
plfgktgugk jgkout plrdgmegk
(@,R) 7> `mjgeuegk p` Lp0 `gk Lp <.
L^ 0

4. Plrsl`mg due prasls plrdggmegk

(`mseusm,rgpgt,`jj)

Dmjg `mplrjuegk
plrudghgk rlkigkg,dgme dujgkgk,fgupu
dujgkgk,fgupukk
Elpgjg ^uselsfgs `gk ^lkgkbbukb Ogwgd \EF dlrsgfg J^ plrudghgk tlrhg`gp T^E,fmsgjkyg ^GE.Fgeg
`gk JY fljgeuegk plkylsugmgk rlkigkg elbmgtgk plrjmhgtegk due rlkigkg/og`wgj yb dlrudgh
dlr`gsgregk hgsmj plrdgmegk `gk `lkbgk tltgp (@). ^ljgesgkg/^o.\E F flfghgfm elkgpg
flfplrfdgkbgk eldutuhgk `gk hgrgpgk fgsygrgegt tlrog`m plrudghgk elbmgtgk,plkyldgd `gk
gtgu sgsgrgk (@,R) 7> dlktue plrudghgk (R).
L^ < 7.G`g og`wgj
elbmgtgk dgru`meaar`mkgsm
yb gegk gtgu plkylsugmgk
`meaar`mkgsmegk
egk rlkigkg
^lkgkbbukb ogwgd \EF ^useolsfgs flkbmkarfgsmegk
plkylsugmgk rlkigkg elbmgtgk elpg`g eaar`mkgtar
pljgygkgk, pljgesgkgegk elbmgtgk, sgsgrgk elbmgtgk, jmktgs 4. Plrsl`mg due eaar`mkgsm `bk
prabrgf `gk jmktgs sletar tlregmt (@,R) 7> eaar`mkgtar,pljgesgkg,sgsgrgk,J^ `gk JY.
eaar`mkgtar,pljgesgkg,sgsgrgk,J^
Oufjgh > <> >.>>%

YPGK@G
YPGK@GT
T 4.8 ^lk
^lkbgw
bgwgsg
gsgk,
k, ^lk
^lkblk
blk`gj
`gjmgk
mgk `gk
`gk ^lkmjgm
^lkmjgmgk
gk Emklro
Emklrog
g ^ljg
^ljgygk
ygkgk
gk \EF ^use
^uselsf
lsfgs
gs `mjgeu
`mjgeuegk
egk `l
`lkbg
kbgk
k flkb
flkbbuk
bukgeg
gegk
k mk`m
mk`megt
egtar
ar emk
emklro
lrog
g pljg
pljgygk
ygkgk
gk \EF

Erm
Ermtlr
tlrmg
mg 4.
4.8.9
8.9 Elpgjg
Elpgjg ^
^use
uselsf
lsfgs
gs `gk
`gk ^lkgkb
^lkgkbbuk
bukb
b Ogwgd
Ogwgd \E
\EF
F fljgeu
fljgeuegk
egk upgy
upgyg
g plr
plrdgm
dgmegk
egk ttlrh
lrhg`g
g`gp
p hgs
hgsmj
mj pl
plkmj
kmjgmg
gmgk
k igpgmg
igpgmgk
k emk
emklro
lrog
g plj
pljgyg
gygkgk
kgk \EF
\EF

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Plrsl`mg eltlgpgk b Mk`megtar Emklrog
@Mtltgpegk mk`megtar emklrog pljgygkgk \EF (T) pljgygkgk \EF

Igtgtgk? ^lkltgpgk Elpgjg

^uselsfgs b Mk`megtar Emklrog dlr`gsgregk ?
Ytgk`gr ^ljgygkgk Fmkmfgj,
Eldmogegk/^l`afgk `r Elflkels,
Eldmogegk/^l`afgk `r @mkels
^rap,Eldmogegk/^l`afgk @mkels
7> Eatg,Eldmogegk ^uselsfgs.
L^ 4 Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF
fljgeuegk flkbufpujgk `gtg igpgmgk mk`megtar emklrog Plrsl`mg `gtg igpgmgk pljgygkgk \EF
pljgygkgk \EF slsugm
slsugm `lkbgk plrma`msgsm (plrma`l slsugm eldmogegk
puselsfgs,dujgkgk,bgdujgkgk,tghukgk))
 plkbufpujgk ygkb tljgh `mtltgpegk
`mtltgpegk (@,R)
7> ajlh eaar`mkgtar `gk pljgesgkg elbmgtgk.

L^ 9 ^lkgkbbukb ogwgd \EF `gk eaar`mkgtar

ea ar`mkgtar pljgygkgk
slrtg pljgesgkg elbmgtgk fljgeuegk plfdghgsgk
tlrhg`gp igpgmgk emklrog dlrsgfg jmktgs prabrgf (@,R) 7.Plrsl`mg `gtg igpgmk pljgygkgk \EF slsugm
plrma`l yb `mdutuhegk gtgu flkbgiu p`
eldmogegk ^uselsfgs (dujgkgk,bg
dujgkgk,tghukgk).
4. G`g gkgjmsms igpgmgk `bk
flfdgk`mkbegk mk`megtar/tgrblt emklrog
7> fgsmkb-fgsmkb \EF (Pghukgk
7.G`g rlkigkg k`ge `gkhgsmj
jgkout slsugm dujgkgk)
L^ 0 @msusuk rlkigkg tmk`ge jgkout dlr`gsgregk hgsmj plfdghgsgk igpgmgk emklrog \EF
plfdghgsgk igpgmgk emklrog pljgygkgk \EF (@,R)
4.Plrsl`mg due prasls plkyusukgk
7> rlkigkg k`ge jgkout (@G\K/BG\K)
L^ < @mjgeuegk pljgpargk `gtg igpgmgk emklrog
e mklrog dlrslrtg
elbgmgtgk \EF elpg`g @mkgs Elslhgtgk @glrgh G`g due pljgpargk emklrog yb `memrf el
Egdupgtlk/Eatg (@) @mkels (plrma`l jgpargk) slsugm eldmogegk
fgsmkb-fgsmkb `glrgh), due plkbmrmfgk
pljgpargk emklrog (dmsg tlrpmsgh,dmsg dlrsgfg
7> `bk slfug elbmgtgk puselsfgs)
L^ 3 G`g duetm ufpgk dgjme (cll`dgie) `grm @mkgs Elslhgtgk
G`g ufpgk dgjme `mkels tlrhg`gp jgpargk yb
@glrgh /Eatg
emklrog tlrhg`gp
pljgygkgk \EF jgpargk upgyg sligrg
^uselsfgs plrdgmegk igpgmgk
plrma`me `memrmf.
(@)
Due elbmgtgk t`e grus ogwgdgk
surgt dmsg dmsg plrtlfugk `m @mkels gtgu
eukoukbgk el ^uselsfgs. Due plfdghgsgk
dlrsfg `bk pljgesgkg `gk ^o.\EF yb igpgmgk
emklrogkyg `mplrhgegk.Fmsgjkyg, erk t`e
tlrigpgm. Dmsg oubg `mdueegk `bk gsmjmtgsm yb
7> `mdlrmegk ute rlkigkg plrdgmegk.
L^ 2 @mjgeuegk tmk`ge jgkout tlrhg`gp ufpgk dgjme `grm ufpgk dgjme `r @mkels
@mkgs Elslhgtgk Egdupgtlk/Eatg (@)
4.Plrsl`mg due k`ge prasls
plkyusukgk rlkigkg k`ge jgkout
(@G\K/BG\K).
Pmk`ge jgkout
hgsmj ll`dgie `r @mkels,`mdueegk `bk
rlegf elbmgtgk,jgpargk `gk dlktue elbmgtgk
jgmkkyg yb `mjgesgkgegk sdb plrdgmegk `r
 Oufjgh 7> plrfgsjghgk emklrog.
> 2> >.>>%

YPGK@GT
YPGK@GT 4.8
4.8 ^lkbgwgsg
^lkbgwgsgk,
k, ^lkblk`
^lkblk`gjmgk
gjmgk `gk ^
^lkmjg
lkmjgmgk
mgk Emklrog
Emklrog ^ljgy
^ljgygkgk
gkgk \EF ^usel
^uselsfgs
sfgs `mjge
`mjgeuegk
uegk `lkbgk
`lkbgk flkbbuk
flkbbukgegk
gegk mk`meg
mk`megtar
tar emklro
emklrog
g plj
pljgygkg
gygkgk
k \EF
\EF

ETMPLTMG
ETMPLTMG 4.8
4.8.0.
.0. ^lkmj
^lkmjgmgk
gmgk Em
Emklrog
klrog tlrhg`g
tlrhg`gp
p plkylj
plkyljlkbbg
lkbbgrggk
rggk plj
pljgygk
gygkgk
gk \EF `m
`mjgesg
jgesgkgegk
kgegk sligrg
sligrg p
plrma`m
lrma`me
e uktue flkukouee
flkukoueegk
gk geukt
geuktgdmjm
gdmjmtgs
tgs `gj
`gjgf
gf plkb
plkbljajg
ljajggk
gk pljgy
pljgygkgk
gkgk \E
\EF
F

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 Elpgjg ^uselsfgs, ^lkgkbbukb ogwgd \EF, 7.G`g og`wgj plfdghgsgk emklrog yb
Eaar`mkgtar pljgygkgk `gk pljgesgkg elbmgtgk \EF su`gh `mtltgpegk
fljgeuegk plfdghgsgk plkmjgmgk emklrog pgjmkb sl`memt
`ug egjm sltghuk (@,R) 4. Plrsl`mg duetm plfdghgsgk emklrog
7>
slsugm og`wgj (@G\K/BG\K)
L^ 4 @msusuk rlkigkg tmk`ge jgkout tlrhg`gp hgsmj 7.G`g rlkigkg tmk`ge jgkout slsugm hgsmj
plfdghgsgk plkmjgmgk emklrog pljgygkgk \EF (@,R) plfdgsgk emklrog

7>
4.
L^ 9 Hgsmj plkmjgmgk emklrog `mjgparegk elpg`g @mkgs 7.G`g jgpargk plkmjgmgk emklrog
Elslhgtgk Egdupgtlk/Eatg (@) ^uselsfgs (smejus pljgpargk)
7>
L^ 0 G`g duetm ufpgk dgjme (cll`dgie) `grm @mkgs Elslhgtgk
@glrgh /Eatg tlrhg`gp jgpargk hgsmj plkmjgmgk emklrog G`g ufpgk dgjme `r @mkgs gtgs jgpargk yb
pljgygkgk \EF (@) 7> `memrmf
L^ < Hgsmj ufpgk dgjme (cll`dgie) `grm @mkgs Elslhgtgk G`g tmk`ge jgkout gtgs ufpgk dgjme `r
@glrgh Egdupgtlk/Eatg `mtmk`gejgkoutm (@) @mkgs gtgs jgpargk yb `memrmf.(tlrsl`mg
7>
duetm tmk`ge jgkout,
Oufjgh > <> >.>>%

Patgj Year >

Patgj L^ =3>
IG^GMGK >.>>%
 DGD.MMM. ^LK]LJLKBBGTGGK \^G]GK ELYLHGPGK ^LTATGKBGK @GK ^LK\KOGKB (\E^^)
^uselsfgs
Egd/ Eatg

YPGK@GT
YPGK@GT 9.7.
9.7. ^lkyl
^lkyljlkbbg
jlkbbgrggk
rggk ^
^ljgygk
ljgygkgk
gk Ejmkms
Ejmkms f
fujgm
ujgm `grm
`grm plklrmf
plklrmfggk
ggk pgs
pgsmlk
mlk sg
sgfpgm
fpgm `lkbgk
`lkbgk plfujg
plfujgkbgk
kbgk `mjges
`mjgesgkgegk
gkgegk `lkbgk flfp
flfplrhg
lrhgegk
egk el
eldutu
dutuhgk
hgk futu
futu pljgygkgk
pljgygkgk

ETMPLTMG
ETMPLTMG 9.7.7. ^lkyl
^lkyljlkbbg
jlkbbgrggk
rggk ^ljgygkgk
^ljgygkgk Ejmk
Ejmkms
ms fujgm `grm plkl
plklrmfgg
rmfggk
k `mjgesg
`mjgesgkgegk
kgegk `lk
`lkbgk
bgk lclec `gk lsmlk
lsmlk slsugm `lkb
`lkbgk
gk eldutuhgk
eldutuhgk pgsmlk slrtg
slrtg flfplrfdgk
flfplrfdgkbegk
begk hge `gk elwgom
elwgomdgk
dgk pgsmlk `gk elj
eljugrbg
ugrbg

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7
^lk`gctgrgk `mjgeuegk slsugm `lkbgk eldmogegk,
pl`afgk `gk prasl`ur ygkb `mtltgpegk `lkbgk
G`g YE , YA^ `gk ^gk`ugk plk`gctgrgk
flkbmkcarfgsmegk
flkbmkcarf gsmegk hge `gk elwgomdgk slrtg
flfplrhgtmegk elsljgfgtgk pgsmlk (T, A, R, Y)
7>
L^ 4
^gsmlk/eljugrbg pgsmlk flfplrajlh mkcarfgsm
^gsmlk/eljugrbg
flkblkgm tmk`gegk fl`ms/plkbadgtgk tlrtlktu ygkb
dlrmsmea ygkb gegk `mjgeuegk sldljuf flfdlrmegk G`g carfgt mkcarfl` iakilkt slsugm `lkbgk ^lrflkels kafar
plrsltuougk gtgu plkajgegk (mkcarfl`
(mkcarfl` iakslkt) 4=>/Flkels/^lr/MMM/4>>8
tlrfgsue eaksleulksm `grm elputusgk plkajgegk
tlrsldut. (@)
7>
Oufjgh > 4> >.>>%

YPG
YPGK@G
K@GT
T 9.4
9.4 ^lk
^lkbeg
begomg
omgk,
k, T
Tlki
lkigkg
gkg Gsu
Gsuhgk
hgk `gk ^lf
^lfdlr
dlrmgk
mgk Gsu
Gsuhgk
hgk `mjges
`mjgesgkg
gkgegk
egk sli
sligrg
grg pgr
pgrmpu
mpurkg
rkg

ETMPLTMG 9.4.7. ^rasls sermkmkb `gk prasls egomgk pgsmlk `mjgeuegk sligrg pgrmpurkg uktue flk`ueukb rlkigkg `gk pljgesgkggk pljgygkgk ajlh pltubgs elslhgtgk praclsmakgj/ `gk gtgu f elslhgtgk gktgr praclsm ygkb `mbukgegk uktue flkyusuk
elputusgk pljgygkgk ejmkms. ^ljgesgkggk gsuhgk `gk plk`m`megk pgsmlk/eljugrbg `mjgesgkgegk
`mjgesgkgegk slsugm rlkigkg ygkb `msusuk, `mpgk`u ajlh eldmogegk `gk prasl`ur `gk slsugm `lkbgk plrgturgk ygkb dlrjgeu

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7

@mjgeuegk plkbegomgk gwgj sligrg pgrmpurkg ajlh @aeuflk plkbegomgk gwgj sligrg pgrmpurkg ajlh tlkgbg ygkb eafpltlk `gk
tlkgbg ygkb eafpltlk uktue flkbm`lktmcme
flkbm`lktmcmegsm
gsm @aeuflk Tlkigkg Gsuhgk
eldutuhgk pljgygkgk slsugm pgk`ugk prgetme 7>
ejmkms, tlrfgsue plkgkbgkgk kylrm `gk `migtgt
`gjgf rlegf fl`ms. (T,@,A,R)
L^ 4

Plkgbg fl`ms `gpgt flfdlrmegk pljmfpghgk wlwlkgkb

wlwlkgkb uktue fljgeuegk
tmk`gegk el`aetlrgk gtgu el`aetlrgk bmbm tlrtlktu elpg`g plrgwgt, dm`gk
@gjgf elg`ggk tlrtlktu omeg tm`ge tlrsl`mg tlkgbg gtgu tlkgbg elslhgtgk plfdlrm gsuhgk ygkb jgmk sligrg tlrtujms. ^ljmfpghgk
fl`ms, `gpgt `mjgeuegk pljmfpghgk wlwlkgkb wlwlkgkb tlrsldut hgkyg `gpgt `mjgeuegk `gjgf elg`ggk tlkgbg fl`ms
tlrtujms elpg`g plrgwgt `gk/ gtgu dm`gk ygkb tljgh tm`ge dlrg`g `mtlfpgt, `gk/gtgu egrlkg eltlrdgsgtgk eltlrsl`mggk tlkgbg
7>
flkbmeutm pljgtmhgk, uktue fljgeuegk egomgk gwgj fl`ms. ^FE 43 Pghuk 4>7= , ^gsgj 42 .^ljmfpghgk wlwlkgkb uktue
fl`ms `gk plfdlrmgk gsuhgk fl`ms slsugm fljgeuegk tmk`gegk fl`ms `grm `aetlr `gpgt dlrupg ?
elwlkgkbgk `ljlbgtmc ygkb `mdlrmegk. (T,@) pljmfpghgk wlwlkgkb `ljlbgtmc
^ljmfpghgk wlwlkgkb fgk`gt. ( `aetlr el plrgwgt `gk `aetlr el dm`gk)

L^ 9 Carfgt Igtgtgk ^lrelfdgkbgk ^gsmlk Plrmktlbrgsm

@mjgeuegk gsuhgk pgsmlk tlrfgsue omeg `mplrjuegk
gsuhgk sligrg eajgdargtmc slsugm rlkigkg gsuhgk
`gk pgk`ugk prgetme ejmkms `gk/gtgu prasl`ur-
7>
prasl`ur gsuhgk
plkbujgkbgk ygkbejmkms,
tm`ge gbgr
plrjutm`ge tlrog`m `m rlegf
`gk tlrigtgt
fl`ms. (@, R)

L^ 0
@mjgeuegk plkyujuhgk/plk`m`megk elslhgtgk `gk
lvgjugsm slrtg tmk`gejgkout dgbm pgsmlk `gk eljugrbg
7>
`lkbgk flta`l ygkb `gpgt `mpghgfm ajlh pgsmlk
`gk eljugrbg. (@,A)
Carfgt Carf ^lfdlrmgk L`uegsm
Oufjgh
> 0> >.>>%

YP
YPGK@
GK@GT
GT 9
9.9
.9 ^ljgyg
^ljgygkgk
kgk Bgwgt
Bgwgt @g
@gru
rurgt
rgt `
`mjg
mjgesg
esgkge
kgegk
gk `
`lk
lkbgk
bgk slbl
slblrg
rg sl
sldg
dgbgm
bgm p
prma
rmarmt
rmtgs
gs pljg
pljgygk
ygkgk
gk

ETMPL
ETMPLTMG
TMG 9.9.7.
9.9.7. ^gsmlk
^gsmlk Bgwg
Bgwgtt @grurgt
@grurgt `mdlrmeg
`mdlrmegk
k prma
prmarmtg
rmtgss uktue gslsflk
gslsflk `g
`gk
k pljgy
pljgygkgk
gkgk sl
slslblr
slblrg
g fukbe
fukbemk
mk sldg
sldgbgm
bgm dlktue
dlktue plj
pljgesgk
gesgkggk
ggk trm
trmgsl
gsl

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7 ^gsmlk `mprmarmtgsegk gtgs `gsgr elbgwgt`grurgtgk G`g plfmsghgk elbgwgt`grurgtgk pgsmlk dlr`gsgregk trmgsl5 G`g YE `gk
sldgbgm tghgp trmgsl slsugm `lkbgk eldmogegk, YA^ tlktgkb elbgwgtgk `grurgtgk
pl`afgk `gk prasl`ur ygkb `mtltgpegk. (R,A,Y) 7>
L^ 4
^gsmlk bgwgt `grurgt ygkb plrju `mruoue el CETPJ,
`mplrmesg `gk `mjgeuegk stgdmjmsgsm tlrjldmh `ghuju G`g YE `gk YA^ pgsmlk bgwgt `grurgt ygkb plrju `mruoue el el CETPJ,
slsugm elfgfpugk ^uselsfgs `gk `mpgstmegk `mplrmesg `gk `mjgeuegk stgdmjmsgsm tlrjldmh `ghuju slsugm elfgfpugk
`gpgt `mtlrmfg `m CETPJ slsugm `lkbgk eldmogegk, ^uselsfgs `gk `mpgstmegk `gpgt `mtlrmfg `m CETP
pl`afgk `gk prasl`ur ygkb `mtltgpegk. (@,A) 7>
Oufjgh > 4> >.>>%
YPGK@G
YPGK@GT
T 9.
9.0
0 ^ljgy
^ljgygkg
gkgk
k gklst
gklstlsm
lsm jaegj
jaegj `gk k
k`g
`gegk
egk `m ^use
^uselfg
lfgss `m
`mjge
jgesgk
sgkgeg
gegk
k slsug
slsugmm `l
`lkbg
kbgk
k st
stgk`
gk`gr
gr

ETMPL
ETMPLTMG
TMG 9.0.7.
9.0.7. ^ljg
^ljgygkg
ygkgk
k Gklstlsm
Gklstlsm jaegj `m ^uselsfgs
^uselsfgs `mjgesgk
`mjgesgkgegk
gegk slsugm
slsugm `lkbgk
`lkbgk stgk`gr
stgk`gr `gk pl
plrgtu
rgturgk
rgk plruk`
plruk`gkb-
gkb-uk`
uk`gkbg
gkbgk
k ygkb dlrjgeu
dlrjgeu

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7

G`g YE `gk YA^ `gjgf pljgygkgk rgwgt ogjgk fgupuk rgwgt mkgp `m
^ljgygkgk gklstlsm jaegj `mjgeuegk ajlh t lkgbg ^uselsfgs tlrutgfg pljgygkgk bgwgt `grurgt, pljgygkgk bmbm, `gk eljugrbg
elslhgtgk ygkb eafpltlk slsugm `lkbgk el dmogegk dlrlkigkg eg`gkb-eg`gkb flflrjuegk tmk`gegk tmk`gegk ygkb
`gk prasl`ur . (@, A, R) flfdutuhegk jaegj gklstlsm. ^ljgesgkggk gklstlsm jaegj tlrsldut hgrus
flflkuhm stgk`gr `gk plrgturgk plruk`gkb-uk`gkbgk ygkb dlrjgeu,

7>
L^ 4
Olkms, `asms `gk tlekme gklstlsm jaegj `gk
plfgktgugk stgtus cmsmajabm pgsmlk sljgfg G`g rlegf fl`ms pgsmlk uktue flkigtgt Olkms, `asms `gk tlekme gklstlsm
jaegj `gk plfgktgugk stgtus cmsmajabm pgsmlk sljgfg plfdlrmgk gklstlsm jaegj
plfdlrmgk gklstlsm jaegj ajlh pltubgs `gk `migtgt
ajlh pltubgs (@)
`gjgf rlegf fl`ms pgsmlk (@)
7>
Oufjgh > 4> >.>>%

YPGK@GT
YPGK@GT 9.< Plrgpm
Plrgpm Bmzm `mjg
`mjgeueg
euegk
k slsug
slsugmm `
`lkbg
lkbgk
keeldu
ldutuh
tuhgk
gk pgsm
pgsmlk
lk `gk eltlktug
eltlktugk
kpplrg
lrgturg
turgk
kpplru
lruk`g
k`gkb-u
kb-uk`gk
k`gkbgk
bgk

ETMPL
ETMPLTMG
TMG 9.<.7
9.<.7 ^lfdlrmg
^lfdlrmgk
k tlrgpm
tlrgpm fgegkgk
fgegkgk `
`gk
gk tlr
tlrgpm
gpm bmz
bmzmm slsugm
slsugm `lkb
`lkbgk
gk stgtus
stgtus bmzm pgsmlk
pgsmlk `g
`gk
k eaks
eaksmstlk
mstlk `lkbg
`lkbgk
k gsuh
gsuhgk
gk ejmkms
ejmkms tlrsl`mg
tlrsl`mg sligrg
sligrg rlbuj
rlbujlr
lr

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7
G`g `aeuflk rlkigkg tlrgpm Bmzm elpg`g pgsmlk `lkbgk rlsmea bgkbbugk
bmzm `m ^uselsfgs `mdlrmegk sligrg rlbujlr slsugm `lkbgk rlkigkg gsuhgk

@msusuk rlkigkg
eldutuhgk gsuhgk
bmzm pg`g bmzm
pgsmlk dlr`gsgr
slsugm egomgk
`lkbgk eak`msm dlr`gsgregk
Gsuhgk hgsmj plkmjgmgk
Bmzm Plrstgk`gr stgtus
(^GBP) ygkbbmzm `gk eldutuhgk
tlrigktuf `m `gjgfpgsmlk slsugm
^l`afgk ^rasls
^ljgygkgk
elslhgtgk `gk eldutuhgk pgsmlk. (@) Bmzm `m ^uselsfgs
^uselsfgs 5 G`g ^l`afgk ^ljgygkgk Bmzm `m ^uselsfgs5
^uselsfgs5 Carfujmr
Carfujmr
Ymfpjl Kutrmtmak Yirllkmkb
Yirllkmkb Pajj (YKYP)5 Carfujmr Gsuhg
Gsuhgk k Bmzm5 Carfujmr
Gsuhgk Bmzm ^g`g @lwgsg
7>
L^ 4
@mstrmdusm `gk plfdlrmgk fgegkgk `mjgeuegk
slsugm og`wgj `gk plflsgkgk `gk G`g og`wgj `gk `aeuflk `mstrmdusm
`mstrmdusm fgegkgk ( g`g carfgt )

`m`aeuflktgsmegk. (@, R) 7>

L^ 9

^gsmlk `gk/ gtgu eljugrbg `mdlrm l`uegsm tlktgkb G`g `aeuflk l`uegsm el pgsmlk `gk/ gtgu eljugrbg `mdlrm l`uegsm tlktgkb
plfdgtgsgk `mmt pgsmlk `gk elgfgkgk/eldlrsmhgk plfdgtgsgk `mmt pgsmlk `gk elgfgkgk/eldlrsmhgk fgegkgk, dmjg eljugrbg
fgegkgk, dmjg eljugrbg meut flkyl`mgegk fgegkgk meut flkyl`mgegk fgegkgk dgbm pgsmlk. (@) (g`g
( g`g carfujmr ^lfdlrmgk
dgbm pgsmlk. (@) L`uegsm Bmzm)
 7>

L^ 0

.^rasls eajgdargtmc `mbukgegk uktue flrlkigkgegk, G`g `aeuflk eajgdargsm uktue flrlkigkegk `gk flfdlrmegk `gk
flfdlrmegk `gk flfgktgu tlrgpm bmzm. (@,R) flfgktgug tlrgpm bmzm (Igtgtgk
(Igtgtgk ^lrelfdgkbgk ^gsmlk Plrmktlbrgsm)

7>
L^ <

Tlspaks pgsmlk tlrhg`gp tlrgpm bmzm `mpgktgu `gk Tlspaks pgsmlk tlrhg`gp tlrgpm bmzm `mpgktgu `gk `migtgt `gjgf rlegf
`migtgt `gjgf rlegf fl`mskyg. (@) fl`mskyg. (@)

7>
Oufjgh > <> >.>>%

YP
YPGK@
GK@GT
GT 9.
9.3
3 ^lfujg
^lfujgkbg
kbgk
k `g
`gk
k Pmk`g
Pmk`ge
e Jgk
Jgkout
out ^gsm
^gsmlk
lk `mjg
`mjgeue
euegk
gk sl
slsug
sugmm `lkbgk
`lkbgk pra
prasl`
sl`ur
ur ygkb
ygkb `mtl
`mtltgp
tgpegk
egk

ETMPL
ETMPLTMG
TMG 9.3.7
9.3.7 ^lfu
^lfujgkb
jgkbgk
gk `gk Pmk`
Pmk`ge
ge Jgkout
Jgkout ^gsmlk
^gsmlk ygk
ygkb
b dlrtuou
dlrtuougk
gk uktue
uktue eljg
eljgkbsu
kbsukbgk
kbgk jjgygk
gygkgk
gk `mp
`mpgk`
gk`u
u ajlh p
prasl
rasl`ur
`ur ygkb
ygkb dg
dgeu
eu

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7

^lfujgkbgk pgsmlk `mjgeuegk dlr`gsgr ermtlrmg ygkb `mtltgpegk ajlh

`aetlr/`aetlr bmbm ygkb dlrtgkbbukb ogwgd tlrhg`gp pgsmlk uktue
flfgstmegk dghwg eak`msm pgsmlk jgyge uktue `mpujgkbegk `gk gegk
@aetlr/`aetlr bmbm, plrgwgt/dm`gk, `gk plfdlrm flfplrajlh tmk`ge jgkout pljgygkgk slsu`gh `mpujgkbegk, fmsgjkyg pgsmlk
gsuhgk ygkb jgmk fljgesgkgegk plfujgkbgk, rgwgt ogjgk ygkb tm`ge flflrjuegk plrgwgtgk rgwgt mkgp, pgsmlk rgwgt mkgp
ruouegk `gk gsuhgk tmk`ge jgkout slsugm `lkbgk tm`ge jgbm flflrjuegk plrgwgtgk rgwgt mkgp `m ^uselsfgs, pgsmlk ygkb
rlkigkg ygkb `msusuk `gk ermtlrmg plfujgkbgk. (@) egrlkg eak`msmkyg flflrjuegk ruouegk el CETPJ, pgsmlk ygkb egrlkg
eak`msmkyg `gpgt `mrgwgt `m rufgh gtgu rufgh plrgwgtgk, pgsmlk ygkb
flkajge uktue plrgwgtgk rgwgt mkgp, pgsmlk/ eljugrbg ygkb flfmktg
pujgkb gtgs plrfmktggk slk`mrm. (Carfgt ^lrlkigkggk ^ujgkb).
7>
L^ 4

Mkcarfgsm tlktgkb rlsufl pgsmlk pujgkb ygkb `mdlrmegk elpg`g pgsmlk/

Tlsufl fl`ms `mdlrmegk elpg`g pgsmlk `gk pmhge eljugrbg pg`g sggt plfujgkbgk gtgu ruouegk el cgsmjmtgs elslhgtgk ygkb jgmk
ygkb dlelplktmkbgk sggt plfujgkbgk gtgu ruouegk. `mplrjuegk gbgr pgsmlk/eljugrbg flfghgfm tmk`ge jgkout ygkb plrju
(@, A, R) `mjgeuegk uktue flkigpgm hgsmj pljgygkgk ygkb aptmfgj (Carfgt
( Carfgt Tlsufl
Fl`ms Tgwgt Mkgp)
Mkgp)
7>
Oufjgh > 4> >.>>%
YPGK@GT 9.2 Tuouegk

ETMPLTMG 9.2.7
9.2.7 ^ljgesgkggk ruouegk `mjgeuegk slsugm `lkbgk eltlktugk eldmogegk `gk prasl`ur
prasl`ur ygkb tljgh `
`mtltgpegk
mtltgpegk `gk flkbgiu
flkbgiu elpg`g eltlktugk plrgturg
plrgturgk
k plruk`gkb
plruk`gkb-uk`gkbg
-uk`gkbgk
k

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7

^gsmlk/eljugrbg pgsmlk flfplrajlh mkcarfgsm

Yljgfg prasls ruouegk pgsmlk sligrg jgkbsukb, plfdlrm gsuhgk ygkb
ruouegk `gk flfdlrm plrsltuougk uktue `mjgeuegk
eafpltlk tlrus flfgktgu eak`msm pgsmlk, `gk c gsmjmtgs elslhgtgk plklrmfg
ruouegk dlr`gsgregk eldutuhgk pgsmlk `gk ermtlrmg
ruouegk `mdlrm rlsufl tlrtujms flkblkgm eak`msm ejmkms pgsmlk `gk tmk`gegk
ruouegk uktue flkogfmk eljgkbsuk
eljgkbsukbgk
bgk jgygkgk el
ygkb tljgh `mjgeuegk (Carfgt Yurgt ^lrsltuougk Tuouegk)
cgsmjmtgs elslhgtgk ygkb jgmk (@, R)

7>
L^ 4
@mjgeuegk eafukmegsm `lkbgk cgsmjmtgs elslhgtgk
ygkb flkog`m tuougk ruouegk `gk tmk`gegk
stgdmjmsgsm pgsmlk sldljuf `mruoue slsugm eak`msm Carfgt Ile Jmst ^lrsmgpgk ^gsmlk Tuouegk, Carfgt Fakmtarmkb Yljgfg
pgsmlk, mk`megsm fl`ms `gk elfgfpugk `gk Tuouegk
wlwlkgkb ygkb `mfmjmem gbgr elsljgfgtgk pgsmlk
sljgfg pljgesgkggk ruouegk `gpgt tlrogfmk. (@,R)
7>
L^ 9

@mjgeuegk slrgh tlrmfg pgsmlk ygkb `mslrtgm `lkbgk
mkcarfgsm ygkb jlkbegp (YDGT) elpg`g pltubgs.
Oufjgh
^g`g sggt slrgh tlrmfg `m tlfpgt ruouegk, pltubgs ygkb flk`gfpmkbm pgsmlk
flfdlrmegk mkcarfgsm sligrg jlkbegp (YDGT) tlktgkb eak`msm pgsmlk elpg`g
pltubgs plklrmfg trgksclr pgsmlk. (Carfgt Yurgt Tuouegk)
7>
> 9> >.>>%

ETMPLT
ETMPLTMG
MG 9.2.4
9.2.4 @mj
@mjgeu
geuegk
egk k
k`ge
`ge jgkou
jgkoutu
tu ttlr
lrhg`
hg`gp
gp ruou
ruouegk
egk dg
dgjme
jme `
`gr
grmm CETPJ
CETPJ

Ljlflk ^lkmjgmgk YEAT YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
L^ 7
@aetlr/`aetlr bmbm plkgkbbbukb ogwgd pljgygkgk
fljgeuegk egomgk ujgkb eak`msm fl`ms sldljuf
flkmk`gejgkoutm ufpgk dgjme `grm CETPJ slsugm
`lkbgk eldmogegk `gk prasl`ur ygkb `mtltgpegk.
(@,A) 7>

L^ 4 @aetlr/`aetlr bmbm plkgkbbukb ogwgd pljgygkgk

fljgeuegk tmk`ge jgkout tlrhg`gp rleaflk`gsm Carfgt igtgtgk plrelfdgkbgk pgsmlk ygkb tlrmktlbrgsm
ufpgk dgjme ruouegk slsugm `lkbgk eldmogegk `gk
prasl`ur ygkb `mtltgpegk. (@,A,R) 7>
L^ 9
Fakmtarmkb `gjgf prasls ruouegk dgjme hgrus `m
 igtgt `gjgf carf fakmtarmkb. (@)
7>
Oufjgh > 9> >.>>%

YPGK
GK@G
@GT
T99.8
.8 ^l
^lk
kyljlk
jlkbb
bbg
grggk
ggk Tl
Tleg
egf
fFFl
l`ms

ETMPLTMG
ETMPLTMG 9.8
9.8.7
.7 Pgtg Eljajg
Eljajg ^
^lky
lkyljlk
ljlkbbgr
bbgrggk
ggk Tlegf
Tlegf Fl`ms
Fl`ms `mjgeu
`mjgeuegk
egk slsugm
slsugm `
`lkbg
lkbgk
k eltl
eltlktug
ktugk
k plrgtur
plrgturgk
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9. Yusuk ^lrlkigkggk eldutuhgk gjgt, adgt,
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DH^ `gk prgsgrgkg plk`ueukb pljgygkgk elslhgtgk mdu
fgtlrkgj `gk klakgtgj slsugm `lkbgk `gk dgymu
stgk`gr `gk `meljajg slsugm `lkbgk
prasl`ur (T,@,A,R)
7. ^FE Ka. =2 Pghuk 4>70 tlktgkb ^ljgygkgk Elslhgtgk
fgsgsldljuf hgfmj , fgsg hgfmj, plrsgjmkgk `gk fgsg
@mjgeuegk pljgygkgk elslhgtgk pg`g slsu`gh fljghmregk , plkyljlkbbgrggk pljgygkgk
fgsg hgfmj, fgsg plrsgjmkgk, fgsg eaktgslpsm slrtg pljgygkgk elslhgtgk slesugj
4. YE Pmf ^ljgygkgk GKI
slsu`gh fljghmregk `gk dgym dgru jghmr Plrpg`u ^uselsfgs 9. YA^ ^ljgygkgk GKI `m
slsugm `lkbgk
`mtltgpegk, prasl`ur
elwgomdgk ygkb
plkbbukggk ^uselsfgs
pgrtabrgph pg`g sggt plrtajakbgk
plrsgjmkgk `gk upgyg stgdmjmsgsm prg
L^ 0 7>
ruouegk pg`g egsus eafpjmegsm
tlrfgsue pljgygkgk pg`g ^uselsfgs
fgfpu ^AKL@ slsugm `lkbgk
eldmogegk, pl`afgk, /pgk`ugk,
prasl`ur `gk elrgkbeg giugk ygkb
tljgh `mtltgpegk (T,@,A,R) Jmhgt
stgk`gr 9.9
 7. ^FE Ka. =2 Pghuk 4>70 tlktgkb ^ljgygkgk Elslhgtgk
fgsgsldljuf hgfmj , fgsg hgfmj, plrsgjmkgk `gk fgsg
slsu`gh fljghmregk , plkyljlkbbgrggk pljgygkgk
@mjgeuegk pljgygkgk plrsgjmkgk slsugm eaktgslpsm slrtg pljgygkgk elslhgtgk slesugj
`lkbgk eldmogegk, pl`afgk/pgk`ugk, 4. YE Olkms pljgygkgk
L^ < 7> (^ljgygkgk plrsgjmkgk) 9. YE Pmf Tugkb Dlrsgjmk `m
prasl`ur `gk elrgkbeg giugk ygkb ^uselsfgs 0. YE ^ljgygkgk ^lrsgjmkgk Karfgj
tljgh `mtltgpegk (T,@,A,R) <. EGE Gsuhgk ^lrsgjmkgk karfgj `m ^uselsfgs

7. ^lrtlfugk plkyususkgk rlkigkg elbmgtgk EMG (`gpgt

`mjgeuegk dlrsgfg `lkbgk ^rabrgf jgmk `gjgf sgtu
Elbmgtgk plkurukgk GEM `gk GED plrtlfugk (Due pljgesgkggk elbmgtgk pljgygkgk EMG
`meaar`mkgsmegk `gk `mujgesgkgegk `gjgf rgkbeg plkurukgk GEM/GED) 4. T^E ^ljgygkgk
L^ 3 slsugm `lkbgk rlkigkg elbmgtgk ygkb 7> \EF EMG 9. Due
pljgesgkggk eafukmegsm `gk eaar`mkgsm elbmgtgk
`msusuk dlrsgfg jmktgs prabrgf `gk pljgygkgk \EF EMG (^lkurukgk GEM/GED)
jmktgs sletar (@,R)

7. T^E ^ljgygkgk \EF EMG 4. Hgsmj

@mjgeuegk plfgktgugk, lvgjugsm, `gk fakmtarmkb pljgesgkggk elbmgtgk pljgygkgk ^uselsfgs

tmk`ge
prabrgf jgkout tlrhg`gp
plkurukgk pljgesgkggk
GEM `gk GED ( ^ljgygkgk
sligrg GKI sligrg eugktgs, ^ljgygkgk GKI
eugjmtgs)
L^ 2 7>
tlrfgsue pljgygkgk elslhgtgk pg`g
fgsg hgfmj, plrsgjmkgk `gk dgym dgru
jghmr `m ^uselsfgs (@,R)
@mjgeuegk plkigtgtgk `gk pljgpargk 7. YE Elpgjg @mkgs tlktgkb plkigtgtgk `gk pljgpargk
4. YA^ ^lkigtgtgk `gk
L^ 8 slsugm prasl`ur ygkb tljgh `mtltgpegk 7> ^ljgpargk 9. Due ^lkigtgtgk `gk
((T,@) ^ljgpargk
Oufjgh > 8> >.>>%

YPG
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9 ^l
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Futu Mf u
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ETMPLTMG
ETMPLTMG 0.9.7
0.9.7.. ^rabr
^rabrgf
gf Mfukmsgs
Mfukmsgsmm `mr
`mrlkigkg
lkigkgegk,
egk, `mjgesgkgegk,
`mjgesgkgegk, `mpgktgu
`mpgktgu `gk `mlvg
`mlvgjugsm
jugsm `gjgf upgyg plkmkbegtgk
plkmkbegtgk igpgmgk igeupgk `gk futu
futu mmfukmsgs
fukmsgsmm

@AE\FLK ]GKB HGT\Y G@G

Ljlflk ^lkmjgmgk YEAT Fgesmfgj CGEPG @GK GKGJMYMY 7. G`g YE Elpgjg ^uselsfgs tlktgkb mk`megtar `gk tgrblt
plkigpgmgk pljgygkgk \EF
@mtltgpegkkyg mk`megtar `gk tgrblt 4. Iaktah arfgt `rg ? Olkms \EF, Ermtlrmg
Ermtlrmg
 (Mkput, ^rasls,Autput ), Mk`megtar, Kmjgm, Eltlrgkbgk
L^ 7 emklrog mfukmsgsm ygkb `mslrtgm igpgmgk 7>
`gk gkgjmsmskyg (T,@)

7. YE ^lkyljlkbbggk prabrgf mfukmsgsm 4.

^l`afgk ^lkyljlkbbgrggk ^rabrgf Mfukmsgsm
9. YA^ ^lkymfpgkgk Sgesmk
0. EGEG ^ljgesgkggk Dmgs Igfpge
L^ 4 @mtltgpegk prabrgf Mfukmsgsm (T) 7> <. @JJ

7. G`g plrlkigkggk eldutuhgk vgesmk `gk jabmse

jabmse
4. ^FE Ka. 74 Pghuk
Plrsl`mg vgesmk `gk jabmstme slsugm 4>72 tlktgkb ^lkyljlkbbgrgk Mfukmsgsm ^gsgj 7<
L^ 9 `lkbgk eldutuhgk prabrgf mfukmsgsm 7> (Jabmse ^rabrgf Mfukmsgsm), Dgd MMM ^gsgj 74(4)
(@,A,R) 9.Ouekms ^ljgygkgk Mfukmsgsm pg`g Fgsg ^gk`lfm Iavm`-
7=
7. YE ^lkbljajggk vgesmk 4. YA^
@Mstrmdusm Sgesmk 9.YA^
^lkymfpgkgk Sgesmk 0. YA^
^lfgegmgk Sgesmk <. YA^
^ljgesgkggk Mfukmsgsm 3. YA^
@mjgeuegk plkbljajggk vgesmk uktue
^lfgktgugk EM^M, `jj 2. G`g Carf
L^ 0 flfgstmegk rgktgm vgesmk `meljajg 7> ^lkigtgtgk stae vgesmk `gk jabmse
slsugm `lkbgk prasl`ur (T,@,A,R) 8. Carf ^lkigtgtgk suhu

7. G`g Due plrtlfugk

Elbmgtgk ^lkmkbegtgk igeupgk `gk
futu mfukmsgsm `meaar`mkgsmegk `gk
`mjgesgkgegk slsugm `lkbgk rlkigkg
`gk prasl`ur ygkb tljgh `mtltgpegk
L^ <
dlrsgfg jmktgs prabrgf `gk jmktgs
sletar slsugm `lkbgk eldmogegk,
pl`afgk/pgk`ugk `gk elrgkbeg
giugk ygkb tljgh `mtltgpegk (T,@,R)
plrtlfugk plkyusukgk Tlkigkg Elbmgtgk
Mfukmsgsm (`gpgt `mjgeuegk dlrsgfg prabrgf jgmk `gjgf
sgtu plrtlfugk) ? g`g T\E ^ljgygkgk \EF Mfukmsgsm
(Pghukgk `gk Dujgkgk) 4. ^ljgesgkggk
Eafukmegsm `gk eaar`mkgsm elbmgtgk mfukmsgsm (uktue
plkigpgmgk igeupgk mfukmsgsm)
9. G`g YE, YA^ fl`mg eafukmegsm ygkb `mbukgegk `m
^uselsfgs
7>

7. G`g DT^E ^rabrgf mfukmsgsm 4. G`g

hgsmj fakmtarmkb pljgesgkggk elbmgtgk pljgygkgk \EF
@mjgeuegk plfgktgugk `gk lvgjugsm mfukmsgsm ^uselsfgs
L^ 3 slrtg tmk`ge jgkout upgyg plrdgmegk 7> 9. G`g hgsmj fakmtarmkb pljgesgkggk elbmgtgk pljgygkgk
prabrgf mfukmsgsm (@,R) \E^ mfukmsgsm ^uselsfgs

7. G`g YE Elpgjg ^uselsfgs tlktgkb ^lkigtgtgk `gk

^ljgpargk 4. G`g YA^ ^lkigtgtgk `gk
@mjgeuegk plkigtgkgk `gk pljgpargk ^ljgpargk 9. G`g due ^lkigtgtgk `gk
^ljgpargk 0. G`g Carf plkigtgtgk `gk pljgpargk
L^ 2 slsugm prasl`ur ygkb tljgh `mtltgpegk 7> mfukmsgsm
(T,@)

Oufjgh > 2> >.>>%

YPGK@GT 0 ..0
0 ^rabrgf ^
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0.7.. ^ra
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plkmkb
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futu mfukmsgs
mfukmsgsmm

Ljlflk ^lkmjgmgk
@mtltgpegkkyg mk`megtar `gk tgrblt
L^ 7 emklrog plkblk`gjmgk tudlriujasms ygkb
`mslrtgm igpgmgk `gk gkgjmsmskyg (T,@)
YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
7. G`g YE tlktgkb ^lkltgpgk Mk`megtar `gk Pgrblt
Emklrog ^lkblk`gjmgk Pudlriujasms
Pudlriujasms (`gpgt `mog`megk sgtu
YE `lkbgk mk`megtar prabrgf jgmkkyg)
4. @Mtltgpegkkyg mk`megtar `gk tgrblt emklrog
plkblk`gjmgk tudlriujasms ygkb `mslrtgm igpgmgk `gk
gkgjmsmskyg 9. G`gigpgmgk `gk
7> gkgjmsms elslkogkbgk tlrhg`gp tgrblt emklrog

7. G`g ^lrflkels TM Ka. 32 Pghuk 4>73 4. G`g

Elrgkbeg Giugk Elbmgtgk tlktgkb ^rabrgf
L^ 4 @mtltgpegk rlkigkg prabrgf 7> ^lkgkbbujgkbgk Pudlriujasms `m ^uselsfgs
plkgkbbujgkbgk tudlriujasms (T)

7. G`g YE tlktgkb Pmf PD @APY `m ^uselsfgs (Pmf

ygkbdlrtgkbbukbogwgd th` pljgesgkggk prabrgf PD
@mtltgpegk tmf @APY `m ^uselsfgs fmkmfgj t`` ? `aetlr, plrgwgt, gkgjmsms jgdargtarmuf,
ygkb tlr`mrm `grm `aetlr, plrgwgt, pltubgs plkigtgtgk `gk pljgpargk 4. G`g
L^ 9 7> ^lrflkels TM Ka. 32 Pghuk 4>4>73
73
gkgjmsms jgdargtarmuf `gk pltubgs
plkigtgtgk pljgpargk tlrjgtmh (T)
 7. G`g YA^ ^lrfmktggk AGP 4. G`g
YA^ ^lklrmfggk AGP 9. G`gYA^
^lkbljajggk AGP 0. G`g YA^
^lk`mstrmdusmgk AGP <. G`g ^lfuskghgk
Jabmstme dgme AGP fgupuk kak AGP AGP 3. G`g surgt plrfmktggk,
`msl`mgegk slsugm `lkbgk eldutuhgk tgk`g tlrmfg, dlrmtg gigrg tlregmt plrfmktggk,
L^ 0 7> plklrmfggk, plkbljajggk, plk`mstrmdusmgk `gk
prabrgf slrtg `meljajg slsugm `lkbgk
plfuskghgk AGP `gk kad AGP 2. ^lrju
prasl`ur (T,@,A,R) `mhmk`grm staie aut AGP `gk kak AGP, gbgr
elsmkgfdukbgk pljgygkgk `gk plkbadgtgk sljgju
tlrogbg

7. G`g ^ltukoue tlekms ^lkgtgjgesgkggk Pudlriujasms

Tlsmstgk adgt `m Mk`aklsmg 4. G`g YA^ ^lkigtgtgk
`gk pljgpargk ^rabrgf ^lkgkbbujgkbgk Pudlriujasms
@mjgeuegk tgtg jgesgkg egsus 9. G`g due tgtg jgesgkg egsus (`mgbkasms
tudlriujasms fujgm `grm `mgbkasms, ^lkbadgtgk ^lfgktgugk Lvgjugsm Pmk`ge Jgkout) t`` ?
plkbadgtgk, plfgktgugk, lvgjugsm `gk rlegf fl`ms, rlbmstlr jgdargtarmuf, ^gk`ugk
L^ < 7> wgwgkigrg (mkstruflk)
tmk`ge jgkout slsugm `lkbgk eldmogegk,
pl`afgk/pgk`ugk `gk prasl`ur ygkb
tljgh `mtltgpegk (T,@,A,R)

^rabrgf plkgkbbukgjgkbgk 7. G`g Tlkigkg ^rabrgf

^rabrgf ^lkgkbbujgkbgk PD 4. G`
G`g
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due eaar`mkgsm, ^ljgesgkggk, ^lfgktgugk `gk
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L^ 3 `mjgesgkgegk slsugm `lkbgk rlkigkg 7> ^lkgkbbujgkgbgk Pudlriujasms (J^ `gk JY)
ygkb `msusuk dlrsfg jmktgs prabrgf 9. G`g^gk`ugk Rgwgkigrg
`gk jmktgs sletar (@,R)
7. G`g YA^ tlktgkb ^lkigtgtgk `gk ^ljgpargk ^rabrgf
@mjgeuegk plkigtgtgk `gk pljgpargk ^lkgbbujgkgbk
^lkigtgtgk `gk Pudlriujasms 4. G`g due
^ljgpargk ^rabrgf ^lkgbbujgkbgk
L^ 2 slsugm prasl`ur ygkb tljgh `mtltgpegk 7>
Pudlriujasms 9. G`g rlbmstlr ^gsmlk PD
((T,@)

Oufjgh > 2> >.>>%

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YPGK
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egk, `mpgktgu
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`mk`ge
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Ljlflk ^lkmjgmgk YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
 Ljlflk ^lkmjgmgk
@mtltgpegk mk`megtar emklrog
^lkblk`gjmgk ^lkygemt Pm`ge Flkujgr
L^ 7
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(T,@, R)
@mtltgpegk prabrgf plkblk`gjmgk
^lkygemt Pm`ge Flkujgr tlrfgsue
L^ 4
rlkigkg plkmkbegtgk egpgsmtgs tlkgbg
tlregmt ^4^PF (T)
Elbmgtgk plkblk`gjmgk plkygemt tm`ge
flkujgr `meaar`mkgsmegk `gk
`mjgesgkgegk slsugm `lkbgk rlkigkg
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`msusuk dlrsgfg Jmktgs
L^ 9
^rabrgf `gk Jmktgs Yletar slsugm
`lkbgk eldmogegk, pl`afgk/pgk
pl`afgk/pgk`ugk
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`mtltgpegk (@,A,R)
@msljlkbbgrgegk tghgpgk elbmgtgk `gk
plflrmesggk ^PF `m ^asdmk`a slsugm
L^ 0
`lkbgk eltlktugk ygkb dlrjgeu
(T,@,AR)
@mjgeuegk tgtg jgesgkg ^lkygemt Pm`ge
Flkujgr sligrg tlrpg`u fujgm `grm
`mgbkasms, plkbadgtgk , plfgktgugk
YEAT Fgesmfgj CGEPG @GK GKGJMYMY
7. G`g YE tlktgkb ^lkltgpgk Mk`megtar `gk Pgrblt
Emklrog ^lkblk`gjmgk ^lkygemt Pm`ge Flkujgr (`gpgt
`mog`megk sgtu YEF `lkbgk Mk`megtar prabrgf jgmkkyg)
4. G`g due tgrblt kgsmakgj `gk `glrgh
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gkgjms smtugsm wmjgygh elrog, eldutuhgk `gk hgrgpgk
fgsygrgegt 9. G`g igpgmgk `gk gkgjmsms
elslkogkbgk tlrhg`gp tgrblt emklrog (Pgdlj igpgmgk `gk
gkgjmsms mk`megtar ^rabrgf ^lkygemt Pm`ge Flkujgr
7> (Mk`megtar, tgrblt, igpgmgk, BG^, Gkgjmsms, \pgyg
^lflighgk Fgsgjgh)
7. G`g EGE tlktgkb ^rabrgf ^lkblk`gjmgk ^lkygemt
Pm`ge Flkujgr 4. G`g pgk`ugk
wgwgkigrg
7>
7. G`g Tlkigkg ^rabrgf ^lkblk`gjmgk ^lkygemt Pm`ge
Flkujgr 4. G`g due eaar`mkgsm,
^ljgesgkggk, ^lfgktgugk `gk ^ljgesgkggk Fakmtarmkb
^ljgesgkggk ^rabrgf ^lkblk`gjmgk ^lkygemt Pm`ge
Flkujg (J^ `gk JY) 9. G`g ^gk`ugk
Rgwgkigrg
7>
7. G`g ^l`afgk/^gk`ugk, YA^, Elrgkbeg giugk
elbmgtgk 4. G`g Dueu
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7>
7. G`g Pgtg Jgesgkg Egsus (@mgbkasms ^lkbadgtgk
^lfgktgugk Lvgjugsm Pmk`ge Jgkout uktue tlr`mrm `grm
Tlegf Fl`ms, Tlbmtlr Jgdargtarmuf, ^gk`ugk
wgwgkigrg, g`g ^gk`ugk g`gptgsm eldmgsggk dgru
 4. G`g Dueu pl`afgk fgkgolflk ^lkygemt Pm`ge
L^ < `gk lvgjugsm `gk tmk`ge jgkout slsugm 7> Flkujgr
`lkbgk pgk`ugk
pgk`ugk prgetme
prgetme ejmkms `gk
gjbarmtfg pljgygkgk ^PF ajlh tlkgbg
elslhgtgk ygkb dlreafpltlk (T,@,A,R)

7. ^lkblk`gjmgk ^PF `msljlkbbrgegk fljgjum upgyg ?

@mjgeuegk plfgktgugk , lvgjugsm `gk
tmk`ge jgkout tlrhg`gp pljgesgkggk
L^ 3
prabrgf plkblk`gjmgk plkygemt tm`ge
flkujgr (@,R)
g. ^lklyljlkbbgrggk
\EDF fljgjum ^as ^lfdmkggk Plrpg`u ^PF
d. @ltlesm `mkm egkelr pgyu`grg fljgjum
YG@GKMY i.
@ltlesm `mkm egkelrs jlhlr Tghmf fljgjum plflrmesggk
MSG `. Flkmk`gejgkou
^rabrgf Tuouegk Dgjme (^TD) ^PF
l. ^lklyljlkbbgrggk ^ljgygkgk ^lkygemt
@F, HP, egkelr pgyu`grg/jlhlr rghmf `gk plkygemty
egtgstrapme jgmkkyg slsugm ^^E . ^lkmkbegtgk
egpgsmtgs Y@F `gjgf plkgkbgkgk ^PF `gk getar rmsmea
7>
^PF b. @gk Jgmk-jgmk
4. G`g Due ^lfgktgugk, lvgjugsm `gk k`ge jgkout
(Fakmtarmkb ^ljgesgkggk ^rabrgf ^lkblk`gjmgk
^lkygemt Pm`ge Flkujgr )

7. G`g YA^ tlktgkb ^lkigtgtgk `gk ^ljgpargk ^rabrgf

^lkblk`gjmgk ^lkygemt Pm`ge Flkujgr
4. G`g due ^lkigtgtgk `gk
^ljgpargk ^rabrgf ^lkblk`gjmgk ^lkygemt Pm`ge
Flkujgr 9. G`g
@mjgeuegk plkigtgtgk `gk pljgpargk rlbmstlr eukoukbgk `m ^asdmk`u 0. G`g Tlbmstlr
^lflrmesggk MSG <. G`g Tlbmstlr ^gsmlk
L^ 2 slsugm prasl`ur ygkb tljgh `mtltgpegk 7> ^rabrgf Tuoue Dgjme (^TD)
((@)

Oufjgh > 2> >.>>%

Patgj Year >

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DGD.S. ^LKMKBEGPGK F\P\ ^\YELYFGY (^F^)

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mf `g
`gk
k^^ra
rabr
brgf
gf ^l
^lkm
kmkb
kbeg
egtg
tgk
kFFut
utu
u^^us
usel
elsf
sfgs
gs

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

Elpgjg ^uselsfgs flkltgpegk prabrgf plkmkbegtgk

futu `gk tmf gtgu pltubgs `mdlrm tgkbbukb ogwgd
G`g YE Pmf Futu, \rgmgk Pubgs Pmf Futu,
uktue plkmkbegtgk futu, elsljgfgtgk pgsmlk,
L^ 7 7> G`g ^rabrgf Futu, ^rabrgf Els. ^gsmlk
fgkgolflk rmsmea, `gk ^^M ygkb flflkuhm
`gk^rabrgf Fgkgolflk Tlsmea
plrsygrgtgk eafpltlksm ygkb `mjlkbegpm `lkbgk urgmgk
tubgs fgsmkb-fgsmkb. (T, @, R)

@mjgeuegk plkbgwgsgk, plkblk`gjmgk, plkmjgmgk,

tmk`ge jgkout, `gk upgyg plrdgmegk dlrelsmkgfdukbgk Hgsmj ^lfgktgugk `mjgeuegk plkmjgmgk elslsugmggk
`lkbgk tgrblt uktue `msusuk Tlkigkg Pmk`ge Jgkout
L^ 4 tlrhg`gp pljgesgkggk prabrgf plkmkbegtgk futu, 7> plrdgmegk Futu, Duetm plrtlfugk lvgjugsm ygkb `gpgt
elsljgfgtgk pgsmlk, prabrgf fgkgolflk rmsmea, `gk `mjgeuegk pg`g ^PF fgupuk jaefmk dujgkgk
prabrgf ^^M. (@,A,R)

Oufjgh > 4> >.>>%

YP
YPGK
GK@G
@GT
T<<.7
.7 ^lk
lkmk
mkbe
begt
gtgk
gk Fu
Futu
tu `mj
mjge
gesg
sgk
kgegk
gegk slig
sligrg
rg dlr
lre
elsm
smk
kgfd
gfduk
ukbg
bgk
k

ETMPLTMG <.7.4. Elpgjg ^uselsfgs `gk Pmf gtgu pltubgs ygkb `mdlrm tgkbbukb ogwgd uktue plkmkbegtgk futu `gk elsljgfgtgk pgsmlk dlreafmtflk uktue flfdu`gygegk plkmkbegtgk futu sligrg dlrelsmkgfdukbgk fljgjum plkbljajggk
mk`megtar futu

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

Plr`gpgt eldmogegk
eldmogegk tlktgkb prm
prmarmtgs
armtgs plkmkbegtgk futu
YE Mk`megtar Kgsmakgj Futu ^uselsfgs, YE
L^ 7 pljgygkgk, `gk plkigpgmgk sgsgrgk elsljgfgtgk 7>
Ygsgrgk Elsljgfgtgk ^gsmlk (YE^) `gk ^^M
pgsmlk, `gk ^^M. (T)

L^ 4 @mjgeuegk plkbufpujgk `gk gkgjmsms igpgmgk 7>

 Mk`megtar Futu `gk Ygsgrgk Elsljgfgtgk ^gsmlk. (@,R)

@mjgeuegk lvgjugsm lcletmvmtgs upgyg plkmkbegtgk

L^ 9 futu ^uselsfgs dlr`gsgregk hgsmj gkgjmsms igpgmgk 7>
Mk`megtar Futu ^uselsfgs. (@,R)

Plr`gpgt rlkigkg plkmkbegtgk

plkmkbegtgk plkbltghugk `gk
eltlrgfpmjgk stgc ygkb tlrjmdgt `gjgf plrkigkggk `gk
L^ 0 7>
plrdgmegk futu slsugm `lkbgk plrgk fgsmkb-fgsmkb.
(@,R)
Oufjgh > 0> >.>>%

YP G
GK@
K@GT
GT < .7
.7 ^l
^lkm
kmkb
kbeg
egttg k Fu
Futtu `mj
`mj ges
gesg
gkkg
geeg
g k sl
slii grg
grg dl
dlre
rels
lsmm k
kg
g fdu
fdukb
kbg
gk

ETM
ETMPLT
PLTMG
MG <.7
<.7.9.
.9. @mj
@mjgeu
geuegk
egk gkgjm
gkgjmsms
sms `gk vg
vgjm`
jm`gsm
gsm hgsmj
hgsmj plk
plkbuf
bufpuj
pujgk
gk `gt
`gtg
g mk`megt
mk`megtar
ar futu
futu sldgbgm
sldgbgm mkc
mkcarf
arfgsm
gsm ygkb
ygkb flkog`m
flkog`m dg
dghgk
hgk plrfd
plrfdgkb
gkbgk
gk `gjgf
`gjgf plkb
plkbgfd
gfdmjg
mjgk
k elput
elputusgk
usgk uktue
uktue plk
plkmkb
mkbegt
egtgk
gk futu
futu ^usel
^uselsfgs
sfgs

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

@mjgeuegk plkbufpujgk `gtg hgsmj plkbueurgk

G`g duetm ^uselsfgs fljgeuegk plkbufpujgk
L^ 7 mk`megtar futu flkbbukgegk flta`l `gk tlekme 7>
`gtg dgme fljgjum gpjmegsm `gk fgkugj
stgtmstme slsugm eldutuhgk (@,R)

@mjgeuegk vgjm`gsm `gtg hgsmj plkbufpujgk

L^ 4 plkbueurgk mk`megtar sldgbgmfgkg `mfmktg pg`g 7> G`g duetm vgjm`gsm `gtg slsugm eltlktugk
paeae pmemrgk. (@, A, R)

Plr`gpgt gkgjmsms `gtg ygkb `mjgeuegk fljgjum egom

dgk`mkb slplrtm ygkb `msldutegk `gjgf paeae pmemrgk
L^ 9 7> G`g duetm ^uselsfgs fljgjuegk gkgjmsms `gtg
`gk hgsmjkyg `msgfpgmegk elpg`g Elpgjg ^uselsfgs
uktue tmk`ge jgkout plrdgmegk. (@,R)
Oufjgh > 9> >.>>%

YP G
GK@
K@GT
GT < .7
.7 ^l
^lkm
kmkb
kbeg
egttg k Fu
Futtu `mj
`mj ges
gesg
gkkg
geeg
g k sl
slii grg
grg dl
dlre
rels
lsmm k
kg
g fdu
fdukb
kbg
gk

ETM PL
PL T
TMMG <.
<. 7.
7. 0 ^l km
kmkbegtgk F
Fu
utu `m
`migpgm `g
`gk `
`mmpl rrttghgkegk

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
Plr`gpgt duetm ^uselsfgs tljgh flfdugt rlkigkg
plrdgmegk futu `gk elsljgfgtgk pgsmlk `gk tljgh G`g `aeuflk rlkigkg plrdgmegk futu `gk
L^ 7 7>
`muom iadgegk dlr`gsgregk hgsmj igpgmgk mk`megtar elsljgfgtgk pgsmlk `gk fljgesgkgegk ^@IG
futu. (@,R)
Plr`gpgt duetm
duetm ^uselsf
^uselsfgsgs tljgh fljgeuegk
fljgeuegk lvgjugsm
L^ 4 `gk tmk`ge jgkout tlrhg`gp hgsmj uom iadg plrdgmegk. 7> G`g `aeuflk duetm fljgeuegk lvgjugsm
(@.R)
Eldlrhgsmjgk-eldlrhgsmjgk
Eldlrhgsmjgk-eldlrhgsmjgk tljgh `m`aeuflktgsmegk,
`m`aeuflktgsmegk,
 Eldlrhgsmjgk eldlrhgsmjgk
eldlrhgsmjgk tljgh `m`aeuf
`m`aeuflktgsmegk,
lktgsmegk,
L^ 9 `meafukmegsmegk slrtg `msasmgjmsgsmegk `gk `mog`megk 7> G`g `aeuflk duetm eafukmegsm `gk sasmgjmsgsm
jgpargk ^F^. (@,R)
Oufjgh > 9> >.>>%

YPGK@GT <.4 ^rabrgf Fgkgolflk Tmsmea `mbukgegk uktue fljgeuegk m`lkegsm, gkgjmsg `gk plkgtgjgesgkggk rmsmea uktue flkburgkbm il`lrg, `gk flkburgkbm rmsmea jgmk tlrhg`gp elsljgfgtgk pgsmlk, stgc `gk sgsgrgk pljgygkgk \EF s lrtg
fgsygrgegt

Tmsmea `gjgf plkyljlkbbgrggk dlrdgbgm upgyg ^uselsfgs tlrhg`gp plkbbukg jgygkgk, eljugrbg fgsygrgegt, pltubgs `gk jmkbeukbgk `mm`lkegsm,
`mm`lkegsm, `mgkgjmsms `gk `mjgeuegk plkgtgjgesgk
plkgtgjgesgkggkkyg
ggkkyg
ETMPLTMG <.4.7

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk m`lktmcmegsm `gk gkgjmsms rmsmea ygkb su`gh Tlbmstlr Tlsmea ^ljgygkgk \EF `gk \E^
L^ 7 tlrog`m `gjgf grlg EF^, \EF, `gk \E^^ ygkb 7>
`mtugkbegk `gjgf rlbmstlr rmsmea. (@,R)
@mjgeuegk m`lktmcmegsm `gk gkgjmsms patlksm rmsmea ygkb G`g `aeuflk m`lktmcmegsm `gk gkgjmsms rlsmea
dljuf tlrog`m `gjgf grlg EF^, \EF, `gk \E^^ ygkb `gk patlksm rlsmea
L^ 4 7>
`mtugkbegk `gjgf M`lktmcmegsm @gctgr ^atlksm Tmsmea.
(@,R)
Oufjgh > 4> >.>>%

YPGK@GT <.4 ^rabrgf Fgkgolflk Tmsmea `mbukgegk uktue fljgeuegk m`lkegsm, gkgjmsg `gk plkgtgjgesgkggk rmsmea uktue flkburgkbm il`lrg, `gk flkburgkbm rmsmea jgmk tlrhg`gp elsljgfgtgk pgsmlk, stgc `gk sgsgrgk pljgygkgk \EF slrtg
fgsygrgegt

Tmsmea `gjgf plkyljlkbbgrggk dlrdgbgm upgyg ^uselsfgs tlrhg`gp plkbbukg jgygkgk, eljugrbg, fgsygrgegt, pltubgs `gk jmkbeukbgk ygkb tljgh `mm`lkegsm `mgkgjmsms `gk `mk`ge jgkou
ETMPLTMG <.4.4

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

^rabrgf fgkgolflk rmsmea `msusuk dlr`gsgr gkgjmsms

elog`mgk ygkb su`gh tlrog`m `gk hgsmj m`lktmcmegsm
L^ 7 7> G`g `aeuflk gkgjmsm `gk m`lktmcmegsm elog`mgk
prasls dlrmsmea tmkbbm `gk flkog`m dgbmgk tlrmktlbrgsm
`gjgf plrlkigkggk ^uselsfgs (@, R)

@mjgeuegk plkgtgjgesgkggk rmsmea dlrupg strgtlbm

rl`uesm `gk fmtmbgsm rmsmea `gk plfgktgugk G`g `aeuflk fmtmbgsm `gk rl`uesm `gk
L^ 4 7>
pljgesgkggk tgtg jgesgkg tlregmt elslhgtgk `gk ^lfgktgugk
elsljgfgtgk elrog, sgrgkg prgsgrgkg, `gk mkclesm (@,R)
@mjgeuegk pljgpargk hgsmj prabrgf fgkgolflk rmsmea,
L^ 9 `gk rlkigkg tmk`ge jgkout rmsmea ygkb tljgh 7> G`g duetm CFLG
`mm`lktmcmegsm. (@, R)
G`g duetm ^uselsfgs tljgh fljgeuegk `gk flkmk`ge
jgkoutm cgmjurl fa`l lcclit gkgjysms (gkgjmsms lcle fa`us
L^ 0 7> G`g duetm prabrgf FT `gk Pmk`ge Jgkout
elbgbgjgk) sltghuk slegjm pg`g prasls dlrmsmea tmkbbm
ygkb `mprmarmtgsegk
`mprmarmtgsegk (@,R
(@,R))
Oufjgh > 0> >.>>%
YPGK@GT <.9 Ygsgrgk Elsljgfgtgk ^gsmlk

M`lkegsm ^gsmlk
ETMPLTMG <.9.7.

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

@mjgeuegk m`lktmcmegsm pgsmlk sldljuf `mjgeuegk

prasl`ur `mgbkastme, tmk`gegk, plfdlrmgk adgt,
L^ 7 plfdlrmgk mfukmsgsm, `gk plfdlrmgk `mmt, slsugm 7> G`g duetm m`lktmcmegsm pgsmlk slsugm prasl`ur
`lkbgk eldmogegk `gk prasl`ur ygkb `mtltgpegk.
(@,A,R )

@mjgeuegk prasl`ur tlpgt m`lktmcmegsm pg`g eak`msm

L^ 4 7> G`g YA^ m`lktmcmegsm pg`g eak`msm ehusus
ehusus slplrtm `msldutegk pg`g paeae pmemrgk (@,A,R)
Oufjgh > 4> >.>>%

YPGK@GT <.9 Ygsgrgk Elsljgfgtgk ^gsmlk

^rasls uktue flkmkbegtegk lcletgs eafukmegsm `gjgf plfdlrmgk gsuhgk `mtltgpegk `gk `mjgesgkgegk
ETMPLTMG <.9.4.

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

^lfdlrmgk plrmktgh sligrg vlrdgj `mtujms jlkbegp `gk

L^ 7 `mdgig ujgkb ajlh plklrmfg plrmktgh slrtg `meakcmrfgsm 7> G`g `aeuflk duetm eafukmegsm lcletmc
ajlh plfdlrm plrmktgh. (@,R)

G`g Carfgt pljgpargk kmjgm ermtms

^ljgpargk eak`msm pgsmlk , `gk pljgpargk kmjgm ermtms
hgsmj plflrmesggk jgdargtarmuf `mtujms jlkbegp, `mdgig

L^ 4 ujgkb ajlh
plfdlrm plklrmfg
plsgk plsgk,
`mjgeuegk slsugm`gk `meakcmrfgsm
prasl`ur, ajlh
`gk `migtgt 7>
`gjgf rlegf fl`ms tlrfgsue m`lktmcmegsm elpg`g smgpg
kmjgm ermtms hgsmj plflrmesggk jgdargtarmuf `mjgparegk.
(@,A,R,Y)

G`g Carfgt Ylrgh Plrmfg ^gsmlk

^rasls
hgj-hgjeafukmegsm slrghsligrg
ermtmgj `mjgeuegk tlrmfgeaksmstlk
pgsmlk ygkb flfugt
slsugm
L^ 9 7>
`lkbgk prasl`ur, flta`g, `gk flkbbukgegk carf ygkb
`mdgeuegk (@,A,R,Y)

Oufjgh > 9> >.>>%

YPGK@GT <.9 Ygsgrgk Elsljgfgtgk ^gsmlk

^rasls uktue flkmkbegtegk elgfgkgk tlrhg`gp adgt-adgt ygkb plrju `mwgspg`gm `mtltgpegk `gk `mjgesgkgegk
ETMPLTMG <.9.9.

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@msusuk `gctgr adgt ygkb plrju `mwgspg`gm `gk adgt
`lkbgk kgfg gtgu rupg fmrmp, slrtg `mjgeuegk
L^ 7 pljgdljgk `gk plkgtggk adgt ygkb plrju `mwgspg`gm 7>
`gk adgt `lkbgk kgfg gtgu rupg fmrmp slsugm `lkbgk
eldmogegk `gk prasl`ur ygkb `msusuk ( @,A,R)
@mjgeuegk plkbgwgsgk `gk plkblk`gjmgk plkbbukggk
L^ 4 adgt-adgtgk psmeatrapmeg/kgreatme `gk adgt - adgtgk 7>
jgmk ygkb plrju `mwgspg`gm (hmbh gjlrt ) (@,R)
Oufjgh > 4> >.>>%

YPGK@GT <.9 Ygsgrgk Elsljgfgtgk ^gsmlk

^rasls uktue flfgsegk tlpgt pgsmlk, tlpgt prasl`ur, tlpgt smsm pg`g pgsmlk ygkb flkogjgkm aplrgsm/k`gegk fl`ms `mtltgpegk `gk `mjgesgkgegk
ETMPLTMG <.9.0.

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
YA^ ^lkgk`ggk Jaegsm ^lfdl`ghggk

@mjgeuegk plkgk`ggk smsm aplrgsm/ tmk`gegk fl`ms

sligrg eaksmstlk ajlh plfdlrm pljgygkgk ygkb gegk
L^ 7 7>
fljgeuegk tmk`gegk slsugm eldmogegk `gk prasl`ur
ygkb `mtltgpegk. (A,R)

@mjgeuegk vlrmcmegsm sldljuf aplrgsm/tmk`gegk fl`ms Carfujmr ^lkgk`ggk Jaegsm Aplrgsm

L^ 4 uktue flfgstmegk prasl`ur tljgh `mjgeuegk `lkbgk 7>
dlkgr. (@, A, R
@mjgeuegk tmfl-aut sldljuf aplrgsm/ tmk`gegk fl`ms, Duetm prasls vlrmcmegsm sldljuf tmk`gegk
L^ 9 uktue flfgstmegk slfug plrtgkyggk su`gh tlrogwgd 7> `mjgeuegk slsugm eldmogegk
gtgu fljurusegk elrgkiugk. (@, R)
Oufjgh > 9> >.>>%

YPGK@GT <.9 Ygsgrgk Elsljgfgtgk ^gsmlk

 ^rasls uktue flkburgkbm rmsmea pgsmlk o gtuh `msusuk `gk `mjgesgkgegk
ETMPLTMG <.9.<

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk plkgpmsgk pgsmlk `lkbgk rmsmea ogtuh slsugm YA^ ^lkbegomgk ^gsmlk Tmsmea Ogtuh
L^ 7 `lkbgk eldmogegk `gk prasl`ur slrtg `mjgeuegk upgyg 7>
uktue flkburgkbm rmsmea tlrsldut
t lrsldut (A,R,Y)

@mjgeuegk lvgjugsm `gk tmk`ge jgkout uktue @aeuflk plkbegomgk rmsmea ogtuh
L^ 4 flkburgkbm rmsmea tlrhg`gp smtugsm `gk jaegsm ygkb 7>
`mm`lktmcmegsm
`mm`lktmcmegsm dlrmsmea tlrog`m pgsmlk ogtuh (@, A, R).
Oufjgh > 4> >.>>%

YP
YPGK
GK@G
@GT
T <.0
<.0 ^u
^use
sels
lsfg
fgss flkl
flkltg
tgpe
pegk
gk ssms
mstl
tlf
f pl
pljg
jgpa
parg
rgk
k mksm
mksm`l
`lk
k elsl
elsljg
jgfg
fgtg
tgk
k pgsm
pgsmlk
lk `
`gk
gk plk
plkbl
blfd
fdgk
gkbg
bgk
k du
du`g
`gyg
yg els
elslj
ljgf
gfgt
gtgk
gk

@mjgeuegk pljgpargk, `aeuflktgsm,

`aeuflktgsm, gkgjmsms,`gk plkyusukgk rlkigkg plkyljlsgmgk fgsgjgh, upgyg plrdgmegk, `gk plkilbghgk mksm`lk elsljgfgtgk pgsmlk
ETMPLTMG <.0.7

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk pljgpargk omeg tlrog`m mksm`lk slsugm Tlbujgsm tlktgkb Elsljgfgtgk ^gsmlk, ^l`afgk
eldmogegk `gk prasl`ur ygkb `mtltgpegk elpg`g tmf ^ljgpargk Elsljgfgtgk ^gsmlk, YA^
L^ 7 elsljgfgtgk pgsmlk ygkb `mslrtgm `lkbgk gkgjmsms, 7>
mkvlstmbgsm mksm`lk, `gk tmk`ge jgkout tlrhg`gp mksm`lk.
(@,R)
Flegkmskl ^ljgpargk ME^, Carfujmr ^ljgpargk
ME^ Mktlrkgj,Pmk`gegk Ylsugm Brg`mkb Tmsmea,
Fgtrme Brg`mkb Tlsmea, Mkvlstmbgs Yl`lrhgkg,
L^ 4 7>
@mjgeuegk pljgpargk el Eafmtl Kgsmakgj Elsljgfgtgk TIG `gk Hgsmj Mkvlstmbgsm `gk Gkgjmsms
pgsmlk (EKE^) tlrhg`gp mksm`lk, gkgjmsms, `gk tmk`ge
jgkout slsugm elrgkbeg wgetu ygkb `mtltgpegk. (@)
Oufjgh > 4> >.>>%

YP
YPGK
GK@G
@GT
T <.0
<.0 ^u
^use
sels
lsfg
fgss flkl
flkltg
tgpe
pegk
gk ssms
mstl
tlf
f pl
pljg
jgpa
parg
rgk
k mksm
mksm`l
`lk
k elsl
elsljg
jgfg
fgtg
tgk
k pgsm
pgsmlk
lk `
`gk
gk plk
plkbl
blfd
fdgk
gkbg
bgk
k du
du`g
`gyg
yg els
elslj
ljgf
gfgt
gtgk
gk

Plkgbg Elslhgtgk ^lfdlrm Gsuhgk dlrplrgk plkkb `gjgf flfplrdgmem plrmjgeu `gjgf plfdlrmgk pljgygkgk ygkb flkilrfmkegk du`gyg futu `gk du`gyg elsljgfgtgk
ETMPLTMG <.0.4

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
YE tlktgkb Ytgk`gr ^lrmjgeu ygkb Flk`ueukb
Du`gyg Elsljgfgtgk, ^lrmjgeu ygkb tm`ge
YE tlktgkb stgk`gr prmjgeu
prmjgeu ygkb flk`ueukb du`gyg
du`gyg dajlh5 Duetm ^lkyusukgk Ytgk`gr ^lrmjgeu,
L^ 7 elsljgfgtgk , prmjgeu ygkb tm`ge dajlh `gk YA^ 7> YA^ Plktgkb ^ljgpargk Omeg flkbgjgfm
tlktgkb ^ljgpargk
^ljgpargk omeg flkbgjgfm plrjgeuggk
plrjgeuggk ygkb plrjgeugk ygkb tm`ge slsugm5 Carf ^ljgpargk
tm`ge slsugm ^lrmjgeu ygkb tm`ge slsugm5 Pmk`ge Jgkout
Jgpargk ^lrmjgeu ygkb Pm`ge Ylsugm

Elrgkbeg Giugk Elbmgtgk tlktgkb ^lk`m`megk

Elrgkbeg giugk elbmgtgk tlktgkb plk`m`megk `gk `gk ^ljgtmhgk gtgu Rareshap Futu `gk
L^ 4 7> Elsljgfgtgk ^gsmlk5 Duetm ^ljgesgkggk @mejgt
pljgtmhgk gtgu wareshap futu `gk elsljgfgtgk pgsmlk
gtgu Rareshap Futu `gk Elsljgfgtgk
Elsljgfgtgk ^gsmlk
 gtgu Rareshap Futu `gk Elsljgfgtgk
Elsljgfgtgk ^gsmlk
Oufjgh > 4> >.>>%

YPGK@G
YPGK@GT
T <.< ^ra
^rabrg
brgf
f ^lkil
^lkilbgh
bghgk
gk `
`gk
gk ^
^lkb
lkblk
lk`gj
`gjmgk
mgk Mkcl
Mkclesm
esm `
`mjg
mjges
esgkg
gkgegk
egk uk
uktue
tue flk
flkilb
ilbgh
gh `gk
`gk flfm
flfmkmf
kmfgje
gjegk
gk tlro
tlrog`m
g`mkyg
kyg mkcles
mkclesmm tl
tlreg
regmt
mt `lkbg
`lkbgk
k pl
pljgy
jgygkg
gkgk
k el
elslh
slhgtg
gtgk
k

Tlbujgsm `gk prabrgf plkilbghgk `gk plkblk`gjmgk mkclesm `mjgesgkgegk ajlh sljuruh egrygwgk ^uselsfgs sligrg eafprlhlksmc uktue flkilbgh `gk flfmkmfgjegk rmsmea tlrog`mkyg mkclesm ygkb tlregmt `lkbgk pljgygkgk
ETMPLTMG <.<.7 elslhgtgk

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

@aeuflk ^lrlkigkggk ^rabrgf ^^M `m

^uselsfgs flkyusuk rlkigkg `gk fljgesgkgegk ^uselsfgs5 Duetm ^ljgesgkggk ^rabrgf ^^M `m
L^ 7 prabrgf ^^M sligrg eafprlhlksmc `gjgf 7> ^uselsfgs5 @aeuflk Duetm Faklv `gk TPJ
plkyljlkbbgrggk pljgygkgk `m puselsfgs. (T, @, A) ^rabrgf ^^M
Lvgjugsm `grm sel`uj (og`wgj) elbmgtgk5 Jgpargk
Hgsmj Gu`mt ^^M `mdugt sltmgp dujgk ajlh Pmf
L^ 4 7> ^^M ^uselsfgs5 Jgpargk Yurvlmjgkil `mdugt
@mjgeuegk plfgktgugk, lvgjugsm `gk tmk`ge jgkout
sltmgp dujgk5 ^ljgpargk plklrgpgk prabrgf ^^M
tlrhg`gp pljgesgkggk prabrgf ^^M `lkbgk
elpg`g Elpgjg ^uselsfgs
flkbbukgegk mk`megtar ygkb `mtltgpegk. (@, R)
Oufjgh > 4> >.>>%

YPGK@G
YPGK@GT
T <.<
<.< ^rabrg
^rabrgf
f ^lkil
^lkilbgh
bghgk
gk `gk
`gk ^lkb
^lkblk`
lk`gjm
gjmgk
gk Mkcl
Mkclesm
esm `mj
`mjges
gesgkg
gkgegk
egk ukt
uktue
ue f
flki
lkilbg
lbgh
h `gk
`gk flfmk
flfmkmfg
mfgjeg
jegk
k tl
tlrog
rog`mk
`mkyg
yg mmkcl
kclesm
esm tlregm
tlregmtt `lkbg
`lkbgk
k pl
pljgy
jgygkg
gkgk
k el
elslh
slhgtg
gtgk
k

@mjgeuegk m`lkegsm rmsmea-rmsmea mkclesm `gjgf plkyljlkbbgrggk pljgygkgk sldgbgm `gsgr uktue flkyusuk `gk flklrgpegk strgtlbm uktue flkburgkbm rmsmea-rmsmea tlrsldut
ETMPLTMG <.<.4

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk m`lktmcmegsm `gk egomgk rmsmea mkclesm tlregmt
L^ 7 `lkbgk plkyljlkbbgrggk pljgygkgk `m ^uselsfgs. 7> Carfgt MITG (Mkclitmak Iaktraj Tmse Gsslsflkt)
(A,R)
@msusuk `gk `mjgesgkgegk strgtlbm uktue ^AG
flfmkmfgjegk rmsmea mkclesm tlregmt `lkbgk
L^ 4 plkyljlkbbgrggk pljgygkgk `m ^uselsfgs `gk 7>
`mpgstmegk eltlrsl`mggk g) sgfpgm b) `m `gjgf paeae
pmemrgk. (@,R)
Oufjgh > 4> >.>>%

YPGK@G
YPGK@GT
T <.<
<.< ^rabrg
^rabrgf
f ^lkil
^lkilbgh
bghgk
gk `gk
`gk ^lkb
^lkblk`
lk`gjm
gjmgk
gk Mkcl
Mkclesm
esm `mj
`mjges
gesgkg
gkgegk
egk ukt
uktue
ue f
flki
lkilbg
lbgh
h `gk
`gk flfmk
flfmkmfg
mfgjeg
jegk
k tl
tlrog
rog`mk
`mkyg
yg mmkcl
kclesm
esm tlregm
tlregmtt `lkbg
`lkbgk
k pl
pljgy
jgygkg
gkgk
k el
elslh
slhgtg
gtgk
k

^uselsfgs flkburgkbm rmsmea mkclesm ygkb tlregmt `lkbgk pljgygkgk elsslhgtgk plrju fljgesgkgegk `gk flkbmfpjlflktgsmegk
flkbmfpjlflktgsmegk prabrgf ^^M, uktue flkburgkbm rmsmea mkclesm dgme dgbm pgsmlk, pltubgs, eljugrbg pgsmlk, fgsygrgegt
ETMPLTMG <.<.9 `gk jmkbeukbgk

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY

 LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

Tlbujgsm (YE tlktgkb plklrgpgk elwgspg`ggk

elwgspg`ggk
stgk`gr5 EGE ^rabrgf ^^M5YA^ Eldlrsmhgk
tgkbgk5 YA^ ^lkbbukggk G^@5 YA^
^lkyuktmegk ygkb gfgk5 YA^ ^lkbbukggk
^lrgjgtgk ^gsmlk5 YA^ ^lkblk`gjmgk Elslhgtgk
Jmkbeukbgk5 YA^ ^lkgkbgkgk Jmfdgh
Mkclesmus `gk Kak Mkclesmus5 YA^ ^lfraslsgk
Plr`gpgt duetm plklrgpgk `gk plfgktgugk prmksmp-
plrgjgtgk pgsmlk `gk plkgtgjgesgkggk jmklk
prmksmp elwgspg`ggk stgk`gr slsugm paeae pmemrgk
L^ 7 7> `gk jguk`ry5 YA^ Elslhgtgk
huruc g sgfpgm `lkbgk huruc m slsugm prasl`ur ygkb
egrygwgk/plrjmk`ukbgk
egrygwgk/pl rjmk`ukbgk pltubgs elslhgtgk5
`mtltgpegk . (@,A,R)
YA^ ^lklfpgtgk ^gsmlk5 YA^ hybmlkl
rlspmrgsm/ltmeg dgtue5 YA^ Plrtusue Ogruf)

Eaar`mkgtar gtgu PMF ^^M `gjgf flkyusuk

Dmjg g`g plkbljajggk pg`g paeae pmemrgk huruc c rlbujgsm, wgomd flkbgiu ^l`afgk ^lkilbghgk
sgfpgm `lkbgk huruc h ygkb `mjgesgkgegk ajlh pmhge `gk ^lkblk`gjmgk Mkclesm `m CEP^ `gk ^l`afgk
L^ 4 eltmbg, ^uselsfgs hgrus flfgstmegk stgk`gr futu 7> ^^M jgmkkyg ygkb `meljugregk ajlh Elflkels TM
`mtlrgpegk ajlh pmhge eltmbg slsugm eltlktugk slrtg hgrus slsugm `lkbgk pljgesgkggk
pljgesgkggk
plrgturgk plruk`gkb-uk`gkbgk. (@,R) elbmgtgk ygkb `mjgeuegk `m ^uselsfgs

Oufjgh > 4> >.>>%

YP
YPGK@
GK@GT
GT <
<.<
.< ^rabrg
^rabrgf
f ^lk
^lkilb
ilbghg
ghgk
k `g
`gk
k ^lk
^lkblk
blk`gj
`gjmgk
mgk Mkcles
Mkclesmm `mjge
`mjgesgk
sgkgeg
gegk
k uktue
uktue flkilb
flkilbgh
gh `gk
`gk flfm
flfmkmf
kmfgje
gjegk
gk tlro
tlrog`m
g`mky
kyg
g mkcle
mkclesm
sm tlreg
tlregmt
mt `
`lkb
lkbgk
gk pljg
pljgyg
ygkgk
kgk elslhg
elslhgtgk
tgk

Eldlrsmhgk tgkbgk `mtlrgpegk uktue flkurukegk rmsmea mkclesm ygkb tlregmt `lkbgk pljgygkgk elslhgtgk
ETMPLTMG <.<.0

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
Plrsl`mg @aeuflk
@aeuflk (YA^ Eldlrsmhgk Pgkbgk,
Pgkbgk,
Plrsl`mg Dgkklr/^astlr/J
Dgkklr/^astlr/Jlgcjlt
lgcjlt tlktgkb
L`uegsm eldlrsmhgk tgkbgk, Mkstruflk Gu`mt
Elpgtuhgk Eldlrsmhgk Pgkbgk, Mkstruflk
Fakmtarmkb Eljlkbegpgk Cgsmjmtgs Eldlrsmhgk
Iuim Pgkbgk, Duetm ^ljgesgkggk L`uegsm
@mjgeuegk l`uegsm eldlrsmhgk tgkbgk pg`g tlkgbg Eldlrsmhgk Pgkbgk ygkb `mjgeuegk `m
L^ 7 fl`ms, tlkgbg elslhgtgk, sljuruh egrygwgk 7> ^uselsfgs `gk wmjgygh elrog ^uselsfgs,
^uselsfgs, pgsmlk `gk eljugrbg pgsmlk. (@,R) Duetm Hgsmj Gu`mt Elpgtuhgk Eldlrs
Eldlrsmhgk
mhgk
Pgkbgk)
 Rgstgclj, Ygduk Iuim Pgkbgk, hgk`ue elrtgs,
igmrgk gktmdgetlrmgj, cgsmjmtgs iuim tgkbgk
L^ 4 7> dlrsmh, g`g tlfpgt sgfpgh, hgk`rud, pastlr
^lrjlkbegpgk `gk plrgjgtgk uktue eldlrsmhgk tgkbgk
tlrsl`mg `m tlfpgt pljgygkgk. (@,A)

Mkstruflk ^lkmjgmgk Eldlrsmhgk Pgkbgk Jmfg

L^ 9 @mjgeuegk lvgjugsm `gk tmk`ge jgkout tlrhg`gp 7> Faflk, Mkstruflk Fakmtarmkb Eljlkbegpgk
pljgesgkggk eldlrsmhgk tgkbgk. (@, R) Cgsmjmtgs Eldlrsmhgk Pgkbgk
Oufjgh > 9> >.>>%

YPG
YPGK@G
K@GT
T <.<
<.< ^ra
^rabrg
brgf
f ^l
^lkil
kilbgh
bghgk
gk `gk
`gk ^lkbl
^lkblk`g
k`gjmg
jmgk
k Mk
Mkcle
clesm
sm `
`mjg
mjgesg
esgkge
kgegk
gk u
uktu
ktue
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flkil
kilbgh
bgh `gk flfmkm
flfmkmfgj
fgjegk
egk tlrog`
tlrog`mky
mkyg
g mk
mkcle
clesm
sm tlre
tlregmt
gmt `lkbgk
`lkbgk plj
pljgyg
gygkgk
kgk elslhgt
elslhgtgk
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@mjgeuegk \pgyg ^lkilbghgk ^lkujgrgk Mkclesm `lkbgk plklrgpgk elwgspg`ggk dlr`gsgregk trgksfmsm ` gjgf prasls plkyljlkbbgrggk pljgygkgk pgsmlk ygkb `gpgt `mtujgregk fljgjum trgksfmsm gmr darkl

ETMPLTMG <.<.<

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G
@mjgeuegk m`lktmcmegsm plkygemt mkclesm ygkb `mtujgregk Duetm M`lktmcmegsm ^lkygemt Mkclesm tlrutgfg
sggt plklrmfggk pgsmlk `m ^uselsfgs5 Gjur
fljgjum trgksfmsm gmrdarkl `gk prasl`ur gtgu tmk`gegk
ygkb flkmfdujegk glrasajmsgsm ygkb `mjgygkm `m ^lkgtgjgesgkggk ^gsmlk Mkclesmus5 Duetm
^uselsfgs slrtg upgyg plkilbghgk plkujgrgk mkclesm Fakmtarmkb `gk Pmk`ge Jgkout `grm ^lfgktgugk
L^ 7 7> ^lkilbghgk Prgksfmsm Mkclesm
fljgjum trgksfmsm gmrdarkl `lkbgk plfgegmgk G^@,
plkgtggk rugkb plrmesg, plklfpgtgk pgsmlk, fgupuk
trgksclr pgsmlk, slsugm `lkbgk rlbujgsm ygkb `msusuk.
(@,A,R)
Duetm lvgjugsm `gk tmk`ge jgkout tlrhg`gp hgsmj
@mjgeuegk lvgjugsm `gk tmk`ge jgkout tlrhg`gp hgsmj plfgktgugk tlrhg`gp pljgesgkggk plkgtgggk
plfgktgugk tlrhg`gp pljgesgkggk plkgtgggk rugkb rugkb plrmesg, plkbbukggk G^@, plklfpgtgk
L^ 4 7>
plrmesg, plkbbukggk G^@, plklfpgtgk pgsmlk, trgksclr pgsmlk, trgksclr pgsmlk uktue flkilbgh
pgsmlk uktue flkilbgh trgksfmsm mkclesm (@.A.R) trgksfmsm mkclesm
Oufjgh > 4> >.>>%

YPG
YPGK@G
K@GT
T <.<
<.< ^ra
^rabrg
brgf
f ^l
^lkil
kilbgh
bghgk
gk `gk
`gk ^lkbl
^lkblk`g
k`gjmg
jmgk
k Mk
Mkcle
clesm
sm `
`mjg
mjgesg
esgkge
kgegk
gk u
uktu
ktue
e fl
flkil
kilbgh
bgh `gk flfmkm
flfmkmfgj
fgjegk
egk tlrog`
tlrog`mky
mkyg
g mk
mkcle
clesm
sm tlre
tlregmt
gmt `lkbgk
`lkbgk plj
pljgyg
gygkgk
kgk elslhgt
elslhgtgk
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@mtltgpegk `gk `mjgeuegk prasls uktue flkgkbgkm autdrlge mkclesm dgme `m ^uselsfgs gtgu `m Rmjgygh Elrog ^uselsfgs
ETMPLTMG <.<.3

LJLFLK ^LKMJGMGK YEAT Fgesmfgj CGEPG @GK GKGJMYMY @AE\FLK ]GKB HGT\Y G@G

@mjgeuegk m`lktmcmegsm elfukbemkgk tlrog`mkyg gtgu `m @aeuflk M`lktmcmegsm

`m ^uselsfgs elog`mgkelrog
gtgu `m wmjgygh autdrlge mkclesm
^uselsfgs
L^ 7 autdrlge mkclesm dgme ygkb tlrog`m `m ^uselsfgs 7>
wmjgygh elrog ^uselsfgs. (@,R)
Omeg tlrog`m autdrlge mkclesm, `mjgeuegk Duetm ^lkgtgjgesgkggk Elog`mgk Autdrlge
plkgkbbujgkbgk slsugm `lkbgk eldmogegk, pgk`ugk, Mkclesm5 Duetm Fakmtarmkb `gk Pmk`ge Jgkout
prataeaj elslhgtgk, `gk prasl`ur ygkb `msusuk slrtg `grm ^lkgkbbujgkbgk Elog`mgk Autdrlge
L^ 4 7>
`mjgeuegk lvgjugsm `gk tmk`ge jgkout tlrhg`gp mkclesm.
pljgesgkggk plkgkbbujgkbgk slsugm `lkbgk rlbujgsm
ygkb `msusuk (@.R)
 Oufjgh > 4> >.>>%
YEAT

Patgj Year >

Patgj L^ 02>
IG^GMGK >.>>%

TLEG^MP\JGYM IG^GMGK YLJ\T\H DGD

KD ? Hgjgfgk mkm `ge plrju `mmsm / `mele. Year `gk Kmjgm gegk fukiuj at

YEAT
KA DGD PAPGJ YEAT FGEYMF\F
L.^

7 > 80>

4 > =3>
9 > 92>
0 > 90>

< > 02>

YEAT PAPGJ & YEAT FGEYMF\F L.^ > 4=8>

IG^GMGK ^uselsfgs