SASPKE VKDIKD@NHAND ENDNIKEKDP

ENGNHNB PKDPNDI JNHNDCK@ SCOZKCNZ@

@AS[S[D OHKB

QN]A@ NBEN@ LNZA@

>2>>66:<
; SN :

[DA\KZSAPNS @BNZEN ND@NHNS

PNB[D NMNZND :6:6/:6:>
 JNJ A
VKD@NB[H[ND

N. Hntnr Jkhngndi
@kdind n`ndyn pkrsnadind ihojnh, pkrusnbnnd `abn`npgnd pn`n pkdkdtund strntkia `nhne
pkdikhohnnd usnbndyn. Vkdkdtund strntkia ngnd `amn`agnd skjnina hnd`nsnd `nd gkrndign gkrmn
udtug ekwumu`gnd snsnrnd-snsnrnd gkrmn yndi tkhnb `atkdtugnd ohkb endnmkekd. Ohkb gnrkdn ada
`ajutubgnd suntu nhnt udtug ekdiugur gadkrmn skbadiin `npnt `agktnbua skmnub endn strntkia `nd
snsnrd yndi tkhnb `atkdtugnd `npnt tkrcnpna. Vkdahnand gadkrmn ekekindi pkrndnd pkdtadi `nhne
`udan usnbn, `agnrkdngnd `kdind `ahngugnddyn pkdahnand gadkrmn `npnt `agktnbua klkgtavatns `nra
pkdktnpnd suntu strntkia `nd pkdkrnpnddyn `nhne gurud wngtu tkrtkdtu. Vkdahnand gadkrmn `npnt

ekd`ktk
ekd`k tkgs
gsaa gk
gkhk
hken
enbnd
bnd nt
ntnu
nu gkgur
gkgurnd
ndin
ind
d yndi
yndi ensa
ensab
b tk
tkr`
r`np
npnt
nt `nhne
`nhne pkrus
pkrusnb
nbnn
nnd,
d, ud
udtu
tug
g
skhndmutdyn `ahngugnd pkrjnagnd `aensn ekd`ntndi.
Jnhndck` Scorkcnr`
S corkcnr` ekdiinejnrgnd n`ndyn gkskaejndind ndtnrn tumund mndign pkd`kg
`nd tumund mndign pndmndi, ndtnrn ugurnd gkundind `nd dodgkundind, ndtnrn ad`acntor hkn`adi.
Jnhndck` Scorkcnr` cugup
cugup goeprk
goeprkbkd
bkdsal
sal udtug
udtug ekeota
ekeotavnsa
vnsa kgskgu
kgskgutal
tal `nhne
`nhne ekwumu
ekwumu`gnd
`gnd
gadkrmn `nhne gkkepnt pkrspkgtal tkrskjut, ninr gkjkrbnsahnd gkundind yndi `abnsahgnd jkrsalnt
jkrgksadnejudind.

J. Zueusnd Ensnhnb
>. Godskp @nsnr Jnhndck` Scorkcnr`
:. Skmnrnb Vkrgkejndind Jnhndck` Scorkcnr`
3. Endlnnt `nd Gkudiiuhnd Jnhndck` Scorkcnr`
0. Kvohusa Vkeagarnd Jnhndck` Scorkcnr`
;. Aephkekdtnsa Jnhndck` Scorkcnr`
 JNJ AA
VKEJNBNSND

N. Godskp @nsnr Jnhndck

Jnhndck`
` Scorkcnr`
Scorkcnr`
Godskp jnhndck` scorkcnr` (JSC) `agkejndignd `nd `apkrgkdnhgnd ohkb Zojkrt Gnphnd
`nd @nva` Dortod pn`n tnbud >11: udtug ekejndtu ngudtnd endnmkekd ekejkragnd hkjab
jndyng adlorensa tkdtndi gkjkrbnsahnd pkrusnbnnd `nhne ekdkrnpgnd strntkia. @kdind
ekdkrnpgnd jnhndck` scorkcnr`, ngudtnd
ngudtnd endnmkekd
endnmkekd `npnt ekhngugnd
ekhngugnd hkjab `nra ekeprk`agsa
ekeprk`agsa
gkudtudind (skjnina jniand `nra ndiinrnd) ntnu ekejkragnd adlorensa udtug gkputusnd tkdtndi
bnrin pro`ug ntnu ekejkha pkrnhntnd jnru. JSC muin ekejkragnd adlorensa udtug ekejndtu
endnmkr `nd advkstor ekdahna skjkrnpn `kgnt pkrusnbnnd jkrikrng ekdcnpna jkrjnina tumund `nd

snsnrnddyn. Jnhndck` scorkcnr` ekrupngnd

snsnrnddyn. ekrupngnd sastke
sastke endnmkekd
endnmkekd strntkias
strntkias yndi ekdtkrmkenb
ekdtkrmkenbgnd
gnd
vasa `nd strntkia orindasnsa gk `nhne tumund `nd ugurnd opkrnsaodnh.
Euhn-euhn
Euhn-euhn JSC `aiudngnd
`aiudngnd udtug ekepkrjnaga
ekepkrjnaga sastke
sastke pkdiugurnd
pkdiugurnd gadkrmn
gadkrmn kgskgutal.
kgskgutal.
Nwnh pkdiiudnnddyn gadkrmn kgskgutal `augur bndyn `nra skia gkundind. Gkeu`and jkrgkejndi
ekdmn`
ekdmn`aa huns
huns ynatu
ynatu kepnt
kepnt prkspk
prkspkgta
gtal,
l, yndi gkeu`a
gkeu`and
nd `aiudn
`aiudngnd
gnd udtug
udtug ekdiug
ekdiugur
ur gadkrm
gadkrmnn
orindasnsa
orindasnsa skcnrn utub. Kepnt pkrspkgtal
pkrspkgtal tkrskjut ynatu gkundin
gkundind,
d, pkhndiind,
pkhndiind, prosks jasdas
adtkrdnh skrtn pkejkhnmnrnd `nd pkrtuejubnd.
JSC n`nhnb suntu ekgndasek
ekgndasek sastke
sastke endnmkekd
endnmkekd yndi enepu ekdkrmkenbgnd
ekdkrmkenbgnd vasa `nd
strntkia orindasnsa gk `nhne tad`ngnd dyntn `a hnpndind. JSC n`nhnb snhnb sntu nhnt endnmkekd
yndi
yndi tkrjug
tkrjugta
ta tkhnb
tkhnb ekejndt
ekejndtu
u jndyng
jndyng pkrusn
pkrusnbnnd
bnnd `nhne
`nhne ekdiae
ekdiaephk
phkekd
ekdtns
tnsagnd
agnd str
strntk
ntkia
ia
jasdasddyn. (Ya`ahkstnra,
(Ya`ahkstnra, :6>>, bnh. 2<-29)
Jnhndck` scorkcnr` tkr`ara `nra `un gntn= (>) gnrtu sgor ( scorkcnr`) `nd (:) jkraejndi
(jnhndck`). Gnrtu sgor n`nhn
n`nhnb
b gn
gnrt
rtu
u yn
yndi
di `aiu
`aiudng
dngnd
nd ud
udtu
tug
g ekdcn
ekdcntn
tntt sg
sgor
or bn
bnsa
sahh ga
gadk
dkrm
rmnn
pkrusnbnnd. Gnrtu sgor muin `npnt `aiudngnd udtug ekrkdcndngnd sgor yndi bkd`
bkd`ng
ng `awumu`gnd
`a ensn `kpnd. Ekhnhua gnrtu ada sgor yndi bkd`ng `awumu`gnd pkrusnbnnd `a ensn `kpnd
`ajnd`
`ajnd`adi
adignd
gnd `kdind
`kdind bnsah
bnsah gadkrm
gadkrmnn sksudi
sksudiiubd
iubdyn.
yn. Bnsah
Bnsah pkrjnd
pkrjnd`ad
`adind
ind ada `aiudn
`aiudngnd
gnd udtug
udtug
ekhngugnd kvnhunsa ntns gadkrmn pkrusnbnnd `augur skrtn jkraejndi `nra `un nspkg gkundind `nd

dod gkundind, mndign pkd`kg `nd mndign pndmndi, enupud adtkrdnh `nd kgstkrdnh.
 Gkskaejndind (jnhndck`
(jnhndck`) `asada ekdudmug pn`n n`ndyn gksktaejndind pn`n pkrspkgtal-
pkrpkgtal yndi ngnd `augur, ynatu ndtnrn pkrpkgtal gkundind `nd pkrspkgtal dodgkundind skjnina
jkragut=
>. Vkrspk
Vkrspkgta
gtall pkhndii
pkhndiind,
nd, ynatu
ynatu udtug
udtug ekdmnw
ekdmnwnj
nj pkrtnd
pkrtndynn
ynnd
d jninae
jninaend
nd custoe
custoekr
kr ekend`
ekend`ndi
ndi
pkrusnbnnd.
:. Vkrspkgtal adtkrdnh, udtug ekemnwnj pkrtndynnd pn`n ja`ndi npn pkrusnbnnd ekeahaga gknbhand.
3. Vkrspkgtal adovnsa `nd pkejkhnmnrnd, udtug ekdmnwnj pkrtndynnd npngnb pkrusnbnnd enepu
jkrgkhndmutnd `nd ekdcaptngnd vnhuk.
0. Vkrspk
Vkrspkgta
gtall gkundin
gkundind,
d, udtug
udtug ekdmnw
ekdmnwnj
nj pkrtnd
pkrtndynn
ynnd
d jninae
jninaendn
ndn pkrusn
pkrusnbnnd
bnnd ekend`
ekend`ndi
ndi
pkekindi snbne. (Bnynta, :6>>, bnh. <3)

JSC ekeah
ekeahaga
aga jkjkrnp
jkjkrnpnn gkudiiuh
gkudiiuhnd
nd yndi
yndi ta`ng
ta`ng `aeah
`aeahaga
aga sa
sastk
stke
e str
strntk
ntkia
ia endnmk
endnmkekd
ekd
trn`asaodnh. Strntkia endnmkekd trn`asaodnh bndyn ekdiugur gadkrmn orindasnsa `nra sasa gkundind

snmn
snmn `nd hkja
hkjab
b ekda
ekdata
tag
g jk
jkrn
rntg
tgnd
nd pkdiu
pkdiugur
gurnd
nd pn`n
pn`n bnh-b
bnh-bnh
nh yn
yndi
di jkrsa
jkrsaln
lntt tn
tndi
diaj
ajhk
hk,, dn
dneu
eud
d
pkrgkejndind jasdas ekdudtut udtug ekdiujnb pnd`ndind jnbwn bnh-bnh adtndiajhk muin
jkrpkrnd `nhne gkenmund orindasnsa. JSC ekdmnwnj gkjutubnd tkrskjut ekhnhua sastke
endnmkekd strntkia godtkeporkr, yndi tkr`ara `nra kepnt pkrspkgtal. Gkudiiuhnd pkd`kgntnd
JSC `nhne sastke pkrkdcndnnd strntkias n`nhnb enepu ekdibnsahgnd rkdcndn strntkias, yndi
ekeahaga gnrngtkrastag skjnina jkragut (>) goeprkbkdsal, (:) gobkrkd, (3) skaejndi `nd (0)
tkrugur. (Ya`ahkstnra, :6>>, bnh. 29)
Vkdiugurnd gadkrmn pkrusnbnnd yndi ekdiiudngnd pkd`kgntnd gadkrmn trn`asaodnh `a krn
pkrkgodoeand snnt ada su`nb ta`ng klkgtal, gnrkdn bndyn ekdanha `nra skia gkundind, sk`ndignd
god`asa pn`n dod gkundind jkhue tkrpkduba `nd ta`ng `alogusgnd pkdykjnj `nd `nepngdyn
udtug gkhndisudind pkrusnbnnd. Gkdyntnnddyn, god`asa dod gkundind yndi jkrgnatnd `kdind
endnmk
endnmkekd
ekd gadkrmn
gadkrmn pn`n adtkrd pkrusnbnnd
pkrusnbnnd jkrpkdinrub jksnr pn`n gkudtudind
gkudtudind pkrusnbnnd,
pkrusnbnnd,
snhnb sntudyn jkrgnatnd `kdind gkpunsnd pkhndiind `nd hoynhatns pkinwna `nhne suntu prosks
jasdas. Gkhkenbnd `nra pkdiugurnd gadkrmn trn`asaodnh ntnu `nhne skia gnundind n`nhnb
gkta`ngenepunddyn ekejkragnd inejnrnd yndi goeprkbkdsal ekdikdna gadkrmn pkrusnbnnd.
Vk
Vkdiu
diugur
gurnd
nd gadkr
gadkrmn
mn yn
yndi
di kl
klkg
kgta
tall enep
enepu
u ekda
ekdahn
hnaa gk
gksk
skhu
huru
rubnd
bnd pkrsp
pkrspkg
kgta
tall `n
`nhn
hne
e
pkrusnbnnd `a endn pkdiugurnd gadkrmn tkrskjut tkrndigue `nhne suntu sastke pkdiugurnd

str
strntk
ntkias
ias yngda Jnhndck` Scorkcnr`. Jnhndck` Scorkcnr` (JSC) ekrupngnd nhnt endnmkekd
 godtkeporkr yndi `a`ksnad udtug ekdadigntgnd gkenepund pkrusnbnnd `nhne ekhapntind`ngnd
gadkrmn
gadkrmn gkundind
gkundind skcnrn
skcnrn jkrgksadnej
jkrgksadnejudind
udind (sustnadnjhk outstnd`adi ladndcanh pkrlorendck).
pkrlorendck).
(Sohacbnb, :6>;, bnh. :)
Gnphn nd` Dortod (>11:) ekdyntngnd jnbwn strntkia yndi jkrbnsah bnrus ekdcngup
kepnt prkspkgtal.
>. Vkrspkgtal
Vkrspkg gkundind= ekdiiudngnd ugurnd gkrmn gkundind skpkrta hnjn jkrsab `nd pkd`npntnd.
tal gkundind
:. Vkrspkgtal
Vkrspkgt pkhndiind= ekepkrtae
al pkhndiind ekepkrtaejndignd
jndignd gkpunsnd pkhndiind `nd skjkrnpn
skjkrnpn jnag pkrusnbnnd
jkrsnadi ekhnwnd pksnadidyn `nhne ekekduba gkpunsnd pkhndiind.
3. Vkrspkgtal
Vkrspkgtal prosks jasdas adtkrdnh= ekep
ekepkr
krta
taej
ejnd
ndig
ignd
nd sk
skjk
jkrn
rnpn
pn jn
jnag
ag pk
pkru
rusn
snbn
bnnd
nd
ekdikejndignd, ekepro`ugsa, `nd ekdykrnbgnd pro`ug `nd mnsn.
0. Vkrspkgtal
Vkrspkgtal pkejkhnmnrnd pkrtuejubnd= ekdikvn
pkejkhnmnrnd `nd pkrtuejubnd ekdikvnhun
hunsa
sa gkenep
gkenepund
und gnrynw
gnrynwnd
nd udt
udtug
ug
jkrujnb `nd ekhngugnd pkrjnagnd `ara. (Snhend, :6><, bnh. :;<)

Jnhndck` Scorkcnr` ekrupngnd suntu gnrtu sgor yndi `aiudngnd udtug ekrkdcndngnd
sgor yndi bkd`ng `awumu`gnd ohkb skskorndi `a ensn `kpnd, `nd udtug ekdcntnt sgor bnsah
gadkrmn yndi sksudiiubdyn `acnpna ohkb skskorndi. Jkr`nsnrgnd pkdinhnend `nhne pkrusnbnnd
yndi
yndi ekdiae
ekdiaephk
phkekd
ekdtns
tnsagn
agnd
d jnhndck
jnhndck`
` scorkcnr`
scorkcnr`, `agktn
`agktnbua
bua jnbwn
jnbwn tkr
tkrmn`
mn`aa pkrjna
pkrjnagnd
gnd gadkrm
gadkrmnn
pkrusnbnnd `nra tnbud gk tnbud. Bnh ada `askjnjgnd gnrkdn skhurub gnrynwnd `a `nhne
pkrusnbnnd ekdikrta skcnrn mkhns jnbwn ngtalatns yndi ekrkgn hngugnd jkrpkdinrub tkrbn`np
gkjkrbnsahnd pkdcnpnand vasa `nd easa skrtn strntkia pkrusnbnnd. Ntnu `kdind gntn hnad jnbwn
ngtalatns
ngtalatns strntkia tkhnb ekdmn`a
ekdmn`a gkiantnd
gkiantnd skhurub
skhurub gnrynwnd
gnrynwnd `nhne pkrusnbnnd.
pkrusnbnnd. Skbadiin
Skbadiin ekrkgn
ekrkgn
ekdmn`a sntu gksntund yndi utub `nd ta`ng `npnt `apasnbgnd `kdind suntu bujudind yni tkrmn`a
`nhne pkrusnbnnd.
Jnhndck` scorkcnr` ekea
ekeaha
haga
ga jk
jkjk
jkrn
rnpn
pn gkiud
gkiudnnd
nnd,, yna
ynatu
tu== ekdi
ekdigh
ghnr
nral
alag
agns
nsaa `n
`nd
d
ekdibnsahgnd godsksus tkdtndi strntkia, ekdykhnrnsgnd jkrjnina tumund `kpnrtkekd `nd prajn`a
`kdind strntkia pkrusnbnnd, ekdinatgnd jkrjnina tumund strntkiag `kdind snsnrnd mndign pndmndi
`nd ndiinrnd
ndiinrnd tnbudnd,
tnbudnd, ekdia`kdtal
ekdia`kdtalagnsa
agnsagnd
gnd `nd ekdykhnrnsgn
ekdykhnrnsgnd
d jkrjnina
jkrjnina adasanta
adasantall strntkiag
strntkiag,,
ekd`npntgnd uepnd jnhag yndi `ajutubgnd udtug ekepkhnmnra `nd ekepkrjnaga strntkia. (Snra,
:6>;, bnh. :1-36)
Vn`n `nsnrd
`nsnrdyn,
yn, pkdike
pkdikejndi
jndind
nd Jnhndck` Scorkcnr` jnag pn`n skgtor swnstn enupud

pujhag `aengsu`gnd udtug ekejkragnd gkpunsnd jnia pnrn pkhndiind. Vkrjk`nnddyn `npnt
 `ahabnt
`ahabnt `nra tumund
tumund enupud pabng-pabng
pabng-pabng jkrgkpkdtadind.
jkrgkpkdtadind. Vkdkrnpnd Jnhndck` Scorkcnr` pn`n
skgtorr jasdas
skgto jasdas `aengsu`gnd
`aengsu`gnd udtug ekdadigntgn
ekdadigntgnd
d pkrsnadind
pkrsnadind (coepktatavkdkss
( coepktatavkdkss),
), sk`ndignd udtug
skgtor pujhag hkjab ekdkgndgnd pn`n dahna easa `nd pkdcnpnand ( eassaod, vnhuk, kllkctavkddks).
kllkctavkddks).
@nra nspkg gkundind, udtug skgtor jasdas ngnd ekdiutnengnd gkudtudind, pkrtuejubnd `nd
pndisn pnsnr, sk`ndignd skgtor pujhag `aengsu`gnd udtug pkdiugurnd pro`ugtavatns `nd tadignt
klasakd. (Pahhnb, :6>6, bnh. :-3)
N`n `un pkrjk`nnd yndi ekd`nsnr ndtnrn pkdiugurnd trn`asaodnh `kdind pkd`kgntnd
jnhndck scorkcnr` pn`n pkrspkgtal adtkrdnh, ynatu pkd`kgntnd trn`asaodnh hkjab ekdkgndgnd pn`n
codtrohhadi `nd ekhngugnd pkrjnagnd tkrbn`np prosks yndi n`n `kdind hkjab ekelogusgnd pn`n
vnrandck rkports,
rkports, skjnhadyn pn`n pkd`kgntnd jnhndck scorkcnr`, pkdkgnd
pkdkgndnddyn
nddyn `ahktnggnd pn`n
pkdcaptnnd prosks jnru yndi
ynd i `atumugnd pn`n custoekr nd` ladndcanh ojmkctavks.
ojmkctavks . (Zavna, :6>6, bnh.
<>1)
Skjnina godskgukdsa
godskgukdsa `nra pkrjk`nnd ndtnrn
ndtnrn sastke
sastke endnmkekd
endnmkekd trn`asaodn
trn`asaodnhh `nd sastke
sastke

endnmkekd trn`asaodnh skentn-entn `aiudngnd skjnina nhnt pkdikd`nhand, sk`ndignd pkhnpornd

pn`n sastke endnmkekd strntkias jnhndck scorkcnr` `aiudngnd skjnina nhnt strntkias. Vkrjk`nnd
gk`und jkdtug sastke endnmkekd ada `npnt `ahabnt pn`n Pnjkh `a jnwnb ada=
Endnmkekd Prn`asaodnh Endnmkekd Jnhndck Scorkcnr`
>. Vkdikd`nhand ekhnhua ndiirnd. >. [epnd-jnhag `nd pkejkhnmnrnd.
:. Jkrl
Jkrlog
ogus
us pn
pn`n
`n ludi
ludisa
sa-l
-lud
udis
isaa `n
`nhn
hne
e:. Jkrlogus pn`n tae ludisaodnh sahndi.
orindasnsa. 3. Vkdiugurnd
Vkdiugurnd gadkr
gadkrmn
mn tkradtkirn
tkradtkirnsa
sa yndi
3. Ekdinj
Ekdinjnag
nagnd
nd pkdiugur
pkdiugurnd
nd gadkrm
gadkrmnn ntnu
ntnu `ah
`ahngug
ngugnd
nd jkr
jkr`nsn
`nsnrg
rgnd
nd buju
bujudi
dind
nd
pkdiugurnd gadkrmn `ahngugnd skcnrn skjnj-ngajnt.
tkrpasnb. 0. Ad
Adlo
lore
rens
nsaa lu
ludi
disa
saod
odnh
nh sa
sahn
hndi
di `n
`nd
d
0. Adlorensa ludisaodnh tudiinh. `askjnrhunsgnd gk skhurub ludisa `nhne
orindasnsa. (Zavna, :6>6, bnh. <61)

J. Skmnrnb Vkrgkejndind Jnhndck

Jnhndck`
` Scorkcnr`
Scorkcnr`
Gnphnd `nd Dortod
Dortod euhna tnbud >11: ekdikejndignd
ekdikejndignd godskp pkdiugurnd gadkrmn yndi
`agkd
`agkdnh
nh `k
`kdi
dind
nd Jnhndck` Scorkcnr` (JSC)
(JSC) skjnia
skjnia gorkgs
gorkgsaa ntns
ntns jkrjni
jkrjnina
na gkhken
gkhkenbnd
bnd ugurnd
ugurnd
gadkrmn ladndsanh. Godskp jnhndck` scorkcnr` pkrtnen gnha `agkejndignd ohkb Zojkrt S. Gnphnd
`nd @nva`
@nva` V. Dortod
Dortod `nhne
`nhne jugudyn
jugudyn yndi jkrmu`
jkrmu`uh
uh Prndsh
Prndshnta
ntadi
di Strntk
Strntkiy
iy Adto
Adto Nctaod
Nctaod== Pbk
Jnhndck` Scorkcnr`. Vn`n nwnh tnbud :666 jnhndck` scorkcnr` ta`ng hnia bndyn `aendlnntgnd
 ohkb
ohkb skhuru
skhurub
b pkrsod
pkrsodkh
kh (endnm
(endnmkek
kekd
d `nd gnrynw
gnrynwnd)
nd) udtug
udtug ekdikh
ekdikhohn
ohn pkrusn
pkrusnbnn
bnnd.
d. Jnhndck`
scorkcnr` ekejkr
ekejkraa gkrndig
gkrndignn yndi
yndi mkhns
mkhns jnia
jnia skhuru
skhurub
b pkrsod
pkrsodkh
kh udtug
udtug ekdibn
ekdibnsah
sahgnd
gnd gadkrm
gadkrmnn
gkundind
gkundind ekhnhua
ekhnhua pkrwumu`nd
pkrwumu`nd jkrjnina gadkrmn dod gkundind. Vkdiiudnnd tkgdohoia adlorensa
tkhnb
tkhnb ekd`ug
ekd`ugudi
udi pkdkrnp
pkdkrnpnd
nd jnhndc
jnhndck`
k` scorkcnr`
scorkcnr` udtug `agoeudagnsagnd gk skhurub pkrsodkh,
skbadiin `npnt `ahngugnd goor`adnsa `nhne ekwumu`gnd jkrjnina snsnrnd strntkiag pkrusnbnnd
yndi
yndi tkhn
tkhnb
b `atk
`atktn
tnpg
pgnd
nd.. Jnhndck` scorkcnr` pn
pn`n
`n tn
tnbu
bud
d :66<
:66< euhn
euhnaa `a
`agke
gkejnd
jndig
ignd
nd ud
udtu
tug
g
ekdiadtkirnsagnd `un ekto`k, ynatu= ekto`k endnmkekd strntkiag jkrjnsas jnhndck` scorkcnr`
`nd ekto`k pkdikhohnnd gadkrmn pkrsodkh. (Dairnbnyu, :6>;, bnh. :1-36)

C. Endlnnt `nd Gkudiiuhnd Jnhndck

Jnhndck`
` Scorkcnr`
Scorkcnr`
Jnhndck` scorkcnr` ekejkra endlnnt jnia orindasnsa `nhne jkjkrnpn cnrn=
>. Ekdmkhnsgnd vasa orindasnsa.
:. Ekdykhnrnsgnd orindasnsa udtug ekdcnpna vasa.

3. Ekdiadtkirnsagnd pkrkdcndnnd strntkias `nd nhognsa suejkr `nyn.

0. Ekdadi
Ekd adignt
gntgnd
gnd klkgta
klkgtavat
vatns
ns endnmk
endnmkekd
ekd `kdind
`kdind ekdyk`
ekdyk`ang
angnd
nd adlore
adlorensa
nsa yndi
yndi tkpnt
tkpnt udtug
udtug
ekdinrnbgnd pkrujnbnd.

Kepnt gkudiiuhnd
gkudiiuhnd yndi `apkrohkb pkrusnbnnd
pkrusnbnnd `kdind ekdkrnpgnd
ekdkrnpgnd jnhndck` scorkcnr`
n`nhnb goeprkbkdsal, gobkrkd, skaejndi, `nd tkrugur.

>. bkdsal ( coeprkbkdsavk

Goeprkbkdsal
Goeprk coeprkbkdsavk))
Skjkhue
Skjkhue godskp
godskp jnhndck` scorkcnr` hnbar, pkrusnbnnd jkrndiinpnd jnbwn pkrspkgtal
gkundin
gkundind
d n`nhnb
n`nhnb pkrspk
pkrspkgta
gtall yndi pnhadi
pnhadi tkpnt
tkpnt udtug
udtug ekdiugu
ekdiugurr gadkrm
gadkrmnn pkrusn
pkrusnbnn
bnnd.
d. Skt
Sktkhn
khnb
b
jnhndck`
jnhndck` scorkcnr`
scorkcnr` jkrbns
jkrbnsah
ah `atkrn
`atkrnpgnd
pgnd,, pnrn
pnrn kgskgut
kgskgutal
al pkrusn
pkrusnbnnd
bnnd jnru
jnru ekdyn`n
ekdyn`nra
ra jnbwn
jnbwn
pkrspkgtal gkundind sksudiiubdyn ekrupngnd bnsah `nra tain pkrspkgtal hnaddyn, ynatu pkhndiind,
prosks jasdas, skrtn pkejkhnmnrnd `nd pkrtuejubnd. Vkdiugurnd yndi hkjab bohastag, huns, `nd
ekdykhurub (goeprkbkdsal) ada jkr`nepng pn`n pkrusnbnnd udtug hkjab jamng `nhne ekeahab
strntkia pkrusnbnnd `nd ekejkragnd gkenepund jnia pkrusnbnnd atu udtug ekensuga nrkn
jasdas yndi hkjab goephkgs.
:. Gobkrkd (cobkrkdck
cobkrkdck))
 @a `nhne jnhndck` scorkcnr` n`n astahnb bujudind skjnj ngajnt (cnusnh
(cnusnh rkhntaodsbap).
rkhntaodsbap).
Skta
Sktanp
np pkrs
pkrspk
pkgt
gtal
al (gku
(gkund
ndin
ind,
d, custoekr, pros
prosks
ks ja
jasd
sdas
as,, `n
`nd
d pk
pkej
ejkh
khnm
nmnr
nrnd
nd-pk
-pkrt
rtue
uejub
jubnd
nd))
ekepudyna tumund ntnu snsnrnd strntkias ( strntkiac ojmkctavk).
ojmkctavk). Pumund ntnu snsnrnd strntkias ada
ekru
ekrupn
pngnd
gnd gkn`n
gkn`nnd
nd nt
ntnu
nu god`a
god`asa
sa yn
yndi
di ng
ngnd
nd `awum
`awumu`
u`gnd
gnd `a ensn
ensn yn
yndi
di ng
ngnd
nd `ntnd
`ntndi
i yn
yndi
di
ekrupn
ekrupngnd
gnd pkdmnj
pkdmnjnrn
nrnd
d `nra
`nra tumund
tumund pkrusn
pkrusnbnn
bnnd.
d. Pumund
Pumund ntnu
ntnu snsnrn
snsnrnd
d str
strntk
ntkias
ias udtug
udtug sktanp
sktanp
pkrspkgtal bnrus `npnt `amkhnsgnd `kdind bujudind skjnj ngajnt. Easnhdyn pkrtuejubnd Zkturd
od Advkstekdt
Advkstekdt (Z
(ZOA
OA)) `atk
`atkdt
dtug
ugnd
nd ohkb
ohkb ekda
ekdadi
dignt
gntdyn
dyn gu
gunh
nhat
atns
ns pk
pkhn
hnynd
yndnd
nd gk
gkpn
pn`n
`n custoekr,
pkhnyndnd gkpn`n custoekr jasn
jasn `atadi
`atadignt
gntgnd
gnd gnrkdn
gnrkdn pkrusn
pkrusnbnn
bnnd
d ekdkrn
ekdkrnpgn
pgnd
d tkgdoh
tkgdohoia
oia
adlorensa yndi tkpnt iudn `nd gkjkrbnsahnd pkdkrnpnd tkgdohoia adlorensa ada `a`ugudi ohkb
goepktkdsa `nd goeatekd `nra gnrynwnd. Bujudind skjnj ngajnt ada `askjut gobkrkd
gobkrkd..
3. di (jnhndck`)
Skaejndi
Skaejn
Gkskaejndind snsnrnd strntkias yndi `abnsahgnd `nhne kepnt pkrspkgtal ekhaputa snsnrnd
mndign pkd`kg `nd snsnrnd pndmndi yndi jkrlogus pn`n lngtor adtkrdnh `nd kgstkrdnh.

Gkskaejndind `nhne jnhndck` scorkcnr` muin tkrckread `kdind skhnrnsdyn scorkcnr` gnrynwnd
`kdind scorkcnr` pkrusnbnnd
pkrusnbnnd skbadiin skbadiin sktanp
sktanp pkrsodnh
pkrsodnh yndi n`n `a `nhne pkrusnbnnd
pkrusnbnnd
jkrtndiiudi mnwnj ekenmugnd pkrusnbnnd.
0. Pkrugur (eknsurk`)
@nsnr pkeagarnd jnbwn sktanp pkrspkgtal `npnt `augur n`nhnb n`ndyn gkyngadnd jnbwn ‒al
wk cnd eknsurk at, wk cnd endnik at, al wk cnd endnik at, wk cnd ncbakvk at‑ nrtadyn gktagn
pkrusnbnnd `npnt ekdiugur sksuntu, pkrusnbnnd
p krusnbnnd `npnt ekdikhohndyn `nd magn pkrusnbnnd `npnt
ekdikhohn sksuntu, pkrusnbnnd `npnt ekdcnpna tumund yndi `abnrnpgnd. Snsnrnd strntkias yndi
suhat
suhat `augur
`augur skpkrt
skpkrtaa pn`n
pn`n pkrspk
pkrspkgta
gtall custoekr, prosks jasdas adtkrdnh, skrtn pkejkhnmnrnd `nd
pkrtuejubnd, ekhnhua jnhndc
jnhndck`
k` scorkcnr`
scorkcnr` `n
`npn
pntt `a
`agk
gkho
hohn
hn gn
gnrk
rkdn
dn sk
skta
tanp
np pkrsp
pkrspkg
kgta
tall `n
`npnt
pnt
`atkdtugnd ugurnd yndi tkpnt.

@. Kvohusa Vkeagarnd Jnhndck

Jnhndck`
` Scorkcnr`
Scorkcnr`
Gnph
Gnphnd
nd `n
`nd
d Dort
Dortod
od ekdm
ekdmkh
khns
nsgn
gnd
d jn
jnbw
bwnn JSC
JSC `a
`aiud
iudng
ngnd
nd ud
udtu
tug
g ekdiu
ekdiugu
gurr ga
gadk
dkrm
rmnn
pkrusnbnnd. Gnphnd `nd Dortod ekepkrgkdnhgnd kepnt pkrspkgtal, ynatu pkrspkgtal gkundind ,
pkrspkgtal pkhndiind, pkrspkgtal prosks jasdas adtkrdnh, `nd pkrspkgtal pkejkhnmnrnd `nd
pkrtuejubnd. Sktkhnb pkeagarnd Gnphnd `nd Dortod yndi ekdmn`agnd JSC skjnina sastke jnru

pkdiugurnd gadkrmn, JSC ekdinhnea kvohusa ntnu pkrgkejndind pkeagarnd snepna `kdind snnt
ada. Pkr`npnt tain pkeagarnd pkdtadi tkdtndi bnsah raskt yndi ekdudmuggnd n`ndyn pkrujnbnd
gadkrmn ntnu pkeagarnd JSC.
Stu`a pkrtnen `ahngugnd Hapk Snhtkdo, stu`a ekrkgn jkr`un jkrtumund udtug ekdiuma
pkdinrub gnrngtkrastag JSC (ugurnd ueue udtug jndyng udat vkrsus ugurnd udag udtug udat
tkrtkdtu) tkrbn`np kvnhunsa ntnsnd ntns gadkrmn udat. Stu`a tkrskjut ekdmkhnsgnd jnbwn ugurnd
ueue (coeeod
(coeeod worg wknr `avasaod),
`avasaod ), sk`ndignd ugurnd udag (udaquk
(udaquk eknsurks)
eknsurks) n`nhnb ugurnd
JSC yndi bndyn jkrhngu udtug sntu `avasa snmn (rn`
(rn` wknr `avasaod ntnu worg wknr `avasaod).
`avasaod).
Skhndmutdyn raskt yndi `ahngugnd ohkb Nd`rkw Dkkhy pn`n tnbud :662. @nra jugu yndi
`atuhas Joj Gnphnd `nd @nva` Dortod yndi `atkrjatgnd ohkb Bnrvnr` Jusadkss Zkvakw tnbud
>11: `npnt `agktnbua n`ndyn lngtn jnbwn 36% badiin <6% `nra pkrusnbnnd jksnr NS tkhnb
ekdin
ekdin`o
`ops
psaa JSC.
JSC. Vk
Vkdk
dkha
hata
tand
nd yndi
yndi `ahn
`ahngug
gugnd
nd Nd`rkw Dkkhy ada jkrtumund
jkrtumund ekdikgsphor
ekdikgsphornsa
nsa
`n
`nep
epng
ng gadk
gadkrm
rmnn jnhndck` scorkcnr` `kdind ekdiiudngnd `ksnad gunsa-kgspkr
gunsa-kgspkraekdt
aekdtnh.
nh. Stu`a
Dkkhy (:662)
(:662 ) ekdiiudngnd `ntn hnpornd gkundind
gku ndind skhnen tain tnbud `nra `un pkrusnbnnd jksnr

yn
yndi
di jk
jkrj
rjns
nsas
as `a Adiir
Adiiras
as,, `aen
`aendn
dn pk
pkru
rusn
snbnn
bnnd
d sn
sntu
tu tk
tkhn
hnb
b ekdkr
ekdkrnpg
npgnd
nd jnhndc
jnhndck`
k` scorkcnr`
scorkcnr`
skekdtnrn pkrusnbnnd yndi hnad yndi jkhue ekdkrnpgnd JSC. Vkrusnbnnd yndi pkrtnen tkhnb
ekdkrn
ekdkrnpgnd
pgnd JSC euhna
euhna Mndunr
Mndunraa :66>
:66> ekejkr
ekejkragn
agnd
d `ntn
`ntn skjndyn
skjndyng
g >:: cnjndi,
cnjndi, skekdt
skekdtnrn
nrn
pkrusnbnnd gk`un, tkrus ekdiiudngnd ekto`k trn`asaodnh `nhne pkhnpornd gadkrmn skhnen
pkrao`k pkdkhatand `nd `ntn yndi `ask`angnd skjndyng >16 cnjndi. Gk`un skguepuhnd `ntn
tkrskjut `ajnd`adignd ekdurut cnjndi yndi jkrjnsas `a hognsa yndi snen. Vkdcocognd `kdind
hognsa ada ekeudigadgnd pkdkhatand udtug ekejnd`adignd pkrujnbnd gadkrmn orindasnsa skhnen
ensn pkdkrjatnd,
pkdkrjatnd, skekdtnrn
skekdtnrn ekdiodtroh
ekdiodtroh god`asa kgodoea hognh,
hognh, jkrjnina
jkrjnina pro`ug, `nd jnsas
pkhndiind.
Stu`a ada ekejunt jkjkrnpn godtrajusa pn`n hatkrntur JSC `nhne pkdiugurnd gadkrmn.
Bnsah
Bnsah stu`a
stu`a ada ekdyk`a
ekdyk`angnd
ngnd jkjkrn
jkjkrnpn
pn jugta
jugta jkrjns
jkrjnsas
as hnpndi
hnpndind
nd yndi
yndi pkrtne
pkrtnenn pn`n potkds
potkdsaa
jnhndck`
jnhndck` scorkcnr`
scorkcnr` pkrusnbnnd
pkrusnbnnd udtug ekejkragnd
ekejkragnd adlorensa yndi jkriudn pn`n pkdiumand
strntkia `nd vnha`nsadyn. Vkdkhatand skjkhuedyn tkhnb ekdinjnagnd pkrnd potkdsanh JSC `nd
hkjab
hkjab tkrlog
tkrlogus
us pn`n pkdiiudn
pkdiiudnndd
nddyn
yn `nhne
`nhne ekdigo
ekdigoeud
eudagn
agnsag
sagnd
nd tumund
tumund str
strntk
ntkias
ias gnrynw
gnrynwnd,
nd,
ekdikvnhunsa gadkrmn udat jasdas, `nd ekdykhnrnsgnd adskdtal gnrynwnd `askhurub udat jasdas `nd
ludisa. Eksgapud jugta ngn`keag jnbwn ugurnd gadkrmn dod-gkundind jansndyn ekdinrnb gk
gadkrmn gkundind, bnsah stu`a ada ekdudmuggnd jnbwn bujudind ndtnrn ugurnd gadkrmn dod-
 gkundin
gkundind
d `nd gadkrm
gadkrmnn gkundin
gkundind
d tkrindt
tkrindtudi
udi pn`n gnrngt
gnrngtkra
krasta
stag
g str
strntk
ntkia
ia yndi `at
`atndi
ndignp
gnp ohkb
ohkb
jkjkrnpn ugurnd skpkrta tkhnb `aurnagnd skjkhuedyn.
@nhne
@nhne `un puhub
puhub tnbud
tnbud tkrngbar
tkrngbar,, Jnhndck` Scorkcnr` (JSC) tkhnb `andiinp skjnina
sastke
sastke pkdiugu
pkdiugurnd
rnd gadkrm
gadkrmnn klkgta
klkgtal.
l. @nhne
@nhne `kgn`k
`kgn`k tkr
tkrngb
ngbar,
ar, JSC skcnrn
skcnrn jkrtnb
jkrtnbnp
np tkr
tkrbuju
bujudi
di
`kdind tumund endnmkekd strntkias `nd pkdikd`nhand gadkrmn. Dneud, pnrn nbha ensab ta`ng pnsta
tkdtndi bujudind skjnj ngajnt ndtnrn JSC `nd pkdadigntnd prkstnsa tumund ntnu snsnrnd strntkias
`nd gadkrmn.
Sktkhnb
Sktkhnb ekepkhnmnra
ekepkhnmnra godskp `nd gkudiiuhnd
gkudiiuhnd jnhndck` scorkcnr` skrtn kvohusa godskp
ntnu pkeagarnd
pkeagarnd JSC, skhndmutdy
skhndmutdynn ngnd `aurnagnd skcnrn tkrpkradca
tkrpkradca tanpn-tanp
tanpn-tanp pkrspkgtal
pkrspkgtal yndi
`aeuhna `kdind pkrspkgtal gkundind, pkrspkgtal pkhndiind, pkrpkgtal prosks jasdas adtkrdnh, `nd
pkrpkgtal pkrtuejubnd `nd pkejkhnmnrnd.
>. Vkrspkgtal Gkundind
Gkjndyngnd jasdas `a `udan jkrorakdtnsa pn`n pkrspkgtal gkundind skpkrta orakdtnsa pn`n

hnjn jkrsab (dkt

(dkt adcoek),
adcoek), nrus gns `nd ekengsaenhgnd dahna pkekindi snbne (sbnrkboh`krs‑
vnhuk)). Lngtn ada ekd
vnhuk kduudmug
ugg
gnd jnbwn jnh
jnhdck`
dck` scorkc
scorkcnr`
nr` ta
ta`n
`ng
g ng
ngnd
nd hk
hkdi
dign
gnp
p tn
tndp
dpnn
ekepkrtaej
ekepkrtaejndignd
ndignd prolatnjah
prolatnjahatns
atns pkekindi
pkekindi snbne.
snbne. @a sktanp
sktanp orindasnsa
orindasnsa muin ekejutubgnd
ekejutubgnd
gkundind ntnu gkundind gnrkdn udtug `npnt ekejkragnd lnsahatns pkhnyndnd, ekekdndignd
pkeahu, ntnu eken`negnd npa tkdtu ekejutubgnd undi. Eksgapud orindasnsa-orindasnsa
tkrskjut ta`ng jkrorakdtnsa pn`n ekdcnra gkudtudind `nhne bnh ekejkha `nd ekdmunh pro`ug,
tktn
tktnpa
pa tktn
tktnp
p snmn
snmn ekej
ekejut
utubg
ubgnd
nd `n
`nd
d ud
udtu
tug
g ekdc
ekdcnp
npna
na tu
tumu
mund
nd euha
euhann ekrk
ekrkgn
gn.. @a sa
sada
da `n
`npn
pntt
`asaep
`asaepuhg
uhgnd
nd jnbwn
jnbwn pkrspk
pkrspkgta
gtall gkundin
gkundind
d jkrhng
jkrhngu
u udtug
udtug sktanp
sktanp orinda
orindasns
snsaa ta`ng
ta`ng ekend`n
ekend`ndi
di
npngnb
npngnb kdtatn
kdtatnss tkrskj
tkrskjut
ut `ajkdt
`ajkdtug
ug `kdind
`kdind tumund
tumund udtug
udtug ekepkr
ekepkrohk
ohkb
b gkudtu
gkudtudin
dind
d ntnu
ntnu ta
ta`ng.
`ng.
Pkr`npnt jkjkrnpn codtob ugurnd gadkrmn `nra pkrspkgtal gkundind yndi jasn `aiudngnd udtug
jkrjnina mkdas pkrusnbnnd `nd orindasnsa=
n. Zkturd od Advkstekdt (ZOA)
j. Zkturd od snhks
c. Zkturd od nsskt (ZON)
`. Hnjn jkrsab
k. Vkdmunhnd jkrsab (dkt
(dkt snhks)
snhks)
l. Vkradignt Grk`at (crk`at
(crk`at rnatadi)

i. Suejndind yndi `atkraen (`odntaods

(`odntaods rkckavk`)
b. Vkd`npntnd Jkrhndiindnd
a. Bnrin Snbne
m. Vrolat pkr gnrynwnd
:. Vkrspkgtal Vkhndiind
Vkhndi
Vkhndiind
ind (custoekr) ekrupn
ekrupngnd
gnd pabng
pabng yndi skcnrn
skcnrn ngtunh
ngtunh ekejkr
ekejkragn
agnd
d pkd`npn
pkd`npntnd
tnd
pkdmunhnd gkpn`n pkrusnbnnd. Vn`n godskp
g odskp jnhndck` scorkcnr`, pkrspkgtal ada `andiinp pkdtadi
`n
`nd
d grus
grusan
anhh jnia
jnia st
strn
rntk
tkia
ia pk
pkru
rusn
snbn
bnnd
nd.. Vkhn
Vkhndi
diin
ind
d yn
yndi
di ekdy
ekdyugn
ugnaa ja
jasd
sdas
as yn
yndi
di `a
`amn
mnhn
hndgn
dgnd
d
pkrusnbnnd `nd skdndtansn ekejkha pro`ug pkrusnbnnd ekrupngnd gudca jnia pkd`npntnd
pkdmunhnd `aensn `kpnd. Gnrkdn nsosansa yndi hndisudi ndtnrn pkhndiind `nd pkdmunhnd, engn
skjnin
skjninaa godskg
godskgukds
ukdsady
adynn pkrusn
pkrusnbnn
bnnd
d bkd`ngd
bkd`ngdyn
yn ekdmni
ekdmninn `nd ekepkr
ekepkrbnt
bntagn
agnd
d pkhndi
pkhndiind
ind
skjninaendn pkrusnbnnd ekepkrbntagnd gkudtudind ekrkgn.
Vkrspkgtal custoekr `nhne Jnhndck` Scorkcnr` ekdia`kdtalagnsa gnrngtkrastag custoekr
ekrkgn `nd skiekd pnsnr yndi tkhnb `apahab ohkb pkrusnbnnd ninr `npnt jkrsnadi `kdind pksnadi

ekrkgn
ekrkgn.. Sk
Skie
iekd
kd yn
yndi
di tk
tkhn
hnb
b `apa
`apaha
hab
b ekdck
ekdckre
read
adgnd
gnd gk
gkjk
jkrn
rn`n
`nnd
nd custoekr skj
skjnin
ninaa suejkr
suejkr
pkd`npntnd ekrkgn. @nhne prkspkgtal ada, pkdiugurnd `ahngugnd `kdind haen nspkg utnen,
ynatu=
n. rnd pndisn pnsnr. Vkd
Vkdiugurnd
Vkdiugu Vkdiu
iugur
gurnd
nd tk
tkrb
rbn`n
n`np
p jk
jksn
snrd
rdyn
yn pn
pndi
disn
sn pnsnr
pnsnr pk
pkru
rusn
snbn
bnnd
nd
ekdckreadgnd proporsa jasdas `nhne sntu nrkn jasdas tkrtkdtu yndi `adyntngnd `nhne jkdtug
undi, muehnb custoekr, ntnu vohuek yndi tkrmunh ntns sktanp udat pro`ug.
j. Custoekr
Custoe rktkdtaod. Vkdiugur
kr rktkdtaod Vkdiugurnd
nd `npnt
`npnt `ahngug
`ahngugnd
nd `kdind
`kdind ekdikt
ekdiktnbua
nbua jksnrd
jksnrdyn
yn pkrskd
pkrskdtns
tnskk
pkrtuejubnd jasdas `kdind muehnb custoekr yndi snnt ada `aeahaga ohkb pkrusnbnnd.
c. Custoekr
Custoe ncquastaod.. Vkdiugur
kr ncquastaod Vkdiugurnd
nd `npnt `ahngugnd ekhnhua pkrskdtnsk
pkrskdtnsk muehnb pkdnejnbnd
pkdnejnbnd
custoekr jnru `nd pkrjnd`adind totnh pkdmunhnd `kdind muehnb custoekr jnru yndi n`n.
`. sntaslnctaod. Vkdiugurnd tkrbn`np tadignt gkpunsnd pkhndiind ada `npnt `ahngugnd
Custoekrr sntaslnctaod
Custoek
`kdind jkrjnina encne tkgdag `a ndtnrndyn n`nhnb survka ekhnhua surnt (pos), adtkrvakw ekhnhua
tkhkpod, ntnu pkrsodnh adtkrvakw.
k. Custoekr prolatnjahaty. Ndnhasas prolatnjahatns pkhndiind (custoekr
( custoekr prolatnjahaty ndnhysas-CVN)
ndnhysas-CVN)
`npnt
`npnt ekejnd
ekejndtu
tu endnmk
endnmkrr udtug
udtug ekdia`
ekdia`kdt
kdtala
alagns
gnsaa ad`ava
ad`ava`u
`u ntn
ntnu
u gkhoep
gkhoepog
og pkh
pkhndii
ndiind
nd yndi
ekejkr
ekejkragn
agnd
d suejnd
suejndind
ind tkrbn`n
tkrbn`np
p prolat
prolatnja
njaha
hatns
tns pkrusn
pkrusnbnn
bnnd
d skcnrn
skcnrn gkskhu
gkskhurub
rubnd.
nd. CVN muin
muin
ekej
ekejnd
ndtu
tu endn
endnmk
mkrr ud
udtu
tug
g ek
ekdik
dikej
ejnd
ndig
ignd
nd st
strn
rntk
tkia
ia ni
ninr
nr eken
ekenst
stag
agnd
nd jn
jnbw
bwnn pkhnd
pkhndiin
iind
d

ekdkr
ekdkrae
aenn tadi
tadign
gntt pk
pkrb
rbnt
ntan
and
d yn
yndi
di sk
skpn`
pn`nd
nd `n
`nra
ra pk
pkru
rusn
snbn
bnnd
nd ekdm
ekdmkh
khns
nsgnd
gnd jn
jnbwn
bwn ndnha
ndnhasa
sass
 prolatnjahatns pkhndiind n`nhnb suntu pkd`kgntnd endnmkekd janyn `nd endlnnt `nra ekhnynda
pkhndiind ad`ava`u ntnu skgkhoepog pkhndiind udtug ekdadigntgnd prolatnjahatns pkrusnbnnd
skcnrn gkskhurubnd.
Pkr`npnt jkjkrnpn codtob ugurnd gadkrmn `nra pkrpkgtal pkhndiind, ynatu=
>) Bnsah survka pkhndiind
:) Muehnb pkhndiind jnru
3) Yngtu rkspod udtug pkrtndynnd pkhndiind
0) Survka pnsnr udtug pkdingund ekrkg
;) Muehnb gkhubnd pkhndiind
<) Vndisn pnsnr
9) Vro`ug gkejnha skjnina pkrskdtnsk `nra pkdmunhnd
2) Vkrskdtnsk pkhndiind tktnp
1) Vkdmunhnd togo yndi snen

Sk
Skpkr
pkrta
ta pn
pn`n
`n sk
skeu
eunn ug
ugur
urnd
nd pn
pn`n
`n jnhndc
jnhndck`
k` scorkcnr`
scorkcnr`, ugur
ugurnd
nd pkrspk
pkrspkgta
gtall pkhndi
pkhndiind
ind
skbnrusdyn muin ekdckreadgnd strntkia pkrusnbnnd tkrbn`np gkpunsnd pkhndiind. Vkrusnbnnd
`npnt ekekduba gkpunsnd pkhndiind ekhnhua jkrjnina pahabnd `nd tnwnrnd bnrin yndi rkd`nb.
3. Vkrspkgtal Vrosks Jasdas Adtkrdnh
@nhne pkrspkgtal
pkrspkgtal ada, pkrusnbnnd
pkrusnbnnd ekhngugnd
ekhngugnd pkdiugurnd
pkdiugurnd tkrbn`np
tkrbn`np skeun ngtavatns
ngtavatns yndi
`ahngugnd ohkb pkrusnbnnd, jnag endnmkr enupud gnrynwnd udtug ekdcaptngnd pro`ug yndi
`npnt ekejkragnd gkpunsnd tkrtkdtu jnia custoekr `nd pnrn pkekindi snbne. @nhne pkrspkgtal
ada, pkrusnbnnd jkrlogus pn`n tain prosks
p rosks jasdas utnen, ynatu=
n. Vrosks Adovnsa
Adovnsa
@nhne prosks
prosks pkdcaptnnd dahna tnejnb jnia custoekr, prosks adovnsa ekrupngnd snhnb
sntu prosks yndi pkdtadi. Klasakdsa `nd klkgtavatns skrtn gktktnpnd wngtu `nra prosks adovnsa ada
ngnd ekd`orodi tkrmn`adyn klasakdsa janyn pn`n prosks pkdcaptnnd dahna tnejnb (vnhuk
( vnhuk n``k`)
jnia custoekr. Skcnrn irnlas jksnr prosks adovnsa `npnt `ajnia ekdmn`a `un, ynatu= (>)
Vkdiugurnd
Vkdiugurnd tkrbn`np
tkrbn`np prosks
prosks adovnsa
adovnsa yndi jkrsalnt pkdkhatand
pkdkhatand `nsnr `nd tkrnpnd,
tkrnpnd, (:) Vkdiugurnd
tkrbn`np prosks pkdikejndind pro`ug.
j. Vrosks Opkrnsa
Opkrnsa
 Vrosks opkrnsa yndi `ahngugnd ohkb tanp-tanp orindasnsa jasdas hkjab ekdatagjkrntgnd pn`n
klasak
klasakdsa
dsa prosks
prosks,, godsas
godsastkd
tkdsa,
sa, `nd gktkpnt
gktkpntnd
nd wngtu
wngtu jnrndi
jnrndi `nd mnsn
mnsn yndi `ajkra
`ajkragnd
gnd gkpn`n
gkpn`n
custoekr.

Vn`n ueuedyn saghus ntnu prosks opkrnsa ekepudyna hndignb-hndignb skjnina jkragut=
>) Vkejkhand jnbnd jngu.
:) Vkdikhunrnd udtug janyn jnbnd jngu.
3) Ekensuggnd jnbnd jngu gk pro`ugsa (worg-ad-prosks).
0) Vkdykhksnand worg-ad prockss ekdmn`a pkrsk`annd jnrndi mn`a.
;) Vkdmunhnd pkrsk`annd jnrndi mn`a.
<) Vkdiaraend jnrndi gkpn`n pkhndiind.
9) Vkdkraennd pkejnynrnd `nra pkhndiind.

[dtug ekeahab ugurnd gadkrmn `nhne pkrspkgtal jasdas adtkrdnh, endnmkr bnrus jkrpagar
`n
`nd
d ekdyu
ekdyusu
sud
d strn
strntk
tkia
ia tk
tkdt
dtndi
ndi ns
nspk
pkg-
g-ns
nspkg
pkg opkrn
opkrnsa
sa ekrk
ekrkgn
gn yndi
yndi pn
pnha
hadi
di pk
pkdt
dtad
adi
i jnia
jnia
gkjkrbnsah
gkjkrbnsahnd
nd ekrkgn.
ekrkgn. Skjnina codtob, skjunb rkstornd engndnd ckpnt snma eudigad
eudigad ngnd logus
pn`n skjkrnpn ckpnt `npnt ekejunt `nd ekdmunh pro`ug engndnd yndi jkrjk`n ntnu
ekeadaenhgnd pkejusugnd.
0. Vkrspkgtal Vkrtuejubnd `nd Vkejkhnmnrnd
Skta
Sktanp
np pkru
pkrusn
snbn
bnnd
nd nt
ntnu
nu orin
orinda
dasn
snsa
sa ekep
ekepud
udyn
ynaa jn
jndy
dyng
ng bu
buju
judi
dind
nd `k
`kdi
dind
nd pn
pnrn
rn
stngkboh`kr-dyn skpkrta pkensog, pkhndiind, `nd grk`atur. Bujudind tkrskjut ta`nghnb jkrsalnt
stntas tktnpa skdndtansn `adneas ntnu jkrujnb skaradi `kdind pkrujnbnd hadigudind kgstkrdnh.
Ohkb gnrkdn atu, gkenepund gnrynwnd udtug jkhnmnr, tuejub, ekdindtasapnsa pkrujnbnd, `nd
jkrkngsa tkrbn`np hadigudind kgstkrdnh jkdnr-jkdnr pkdtadi jnia gkjkrbnsahnd pkrusnbnnd.
Gnrynwnd yndi tkreotavnsa `nd tkrhntab ekdiktnbua npn yndi tkrmn`a `nd cnrn ekdindtasapnsa
pkrujnbnd tkrskjut.
Vkrspkgtal
Vkrspkgtal ada `nhne Jnhdck` Scorkcnr` `adnengnd `kdind pkrspkgtal pkrtuejubnd `nd
pkejkhnmnrnd. Gnphnd (>11<) ekdiudignpgnd jktnpn pkdtadidyn orindasnsa jasdas udtug tkrus
ekep
ekepkr
krbnt
bntag
agnd
nd gn
gnry
rynw
nwnd
nddyn
dyn,, eken
ekendt
dtnu
nu gk
gksk
skmn
mnbt
btkr
krnnd
nnd gn
gnry
rynw
nwnd
nd,, `n
`nd
d ekda
ekdadig
dignt
ntgnd
gnd
pkdiktnbund gnrynwnd gnrkdn `kdind ekdadigntdyn tadignt pkdiktnbund gnrynwnd ngnd
 ekdadigntgnd puhn gkenepund gnrynwnd udtug jkrpnrtasapnsa `nhne pkdcnpnand ugurnd gktain
pkrspkgtal `a ntns `nd tumund pkrusnbnnd.
@nhne pkrspkgtal pkrtuejubnd `nd pkejkhnmnrnd, tkr`npnt tain `aekdsa pkdtadi yndi
bnrus `apkrbntagnd udtug ekhngugnd pkdiugurnd, ynatu=
n. Gkenepund
Gkene gnrynwnd. Vkdiu
pund gnrynwnd Vkdiugur
gurnd
nd tk
tkrb
rbn`
n`np
np gk
gken
enep
epun
und
d gn
gnry
rynw
nwnd
nd `a
`ahn
hngug
gugnd
nd `k
`kdin
dind
d
ekdiiudngnd tain lngtor jkragut, ynatu pkdiugurnd tkrbn`np gkpunsnd gnrynwnd, pkdiugurnd
tkrbn`
tkrbn`np
np pkrput
pkrputnrn
nrnd
d gnrynw
gnrynwnd
nd `nhne
`nhne pkrusn
pkrusnbnn
bnnd,
d, `nd pkdiugur
pkdiugurnd
nd tkr
tkrbn`
bn`np
np pro`ugt
pro`ugtava
avatns
tns
gnrynwnd.
j. Gkenepund
Gkene Adlorensa. Vkdadigntnd gunhatns gnrynwnd `nd pro`ugtavatns gnrynwnd
pund Sastke Adlorensa
muin `apkdinruba ohkb gkeu`nbnd ngsks yndi `apkrohkb gnrynwnd tkrbn`np sastke adlorensa
skbadiin gnrynwnd ngnd ekeahaga gadkrmn yndi hkjab jnag.
c. Eotavnsa,, Vkejkrand
Eotavnsa Vkejkrand Ykwkdndi,
Ykwkdndi, `nd Vkejntnsnd
Vkejntnsnd Ykwkdndi
Ykwkdndi Gnrynwnd.
Gnrynwnd
Eksgapud gnrynwnd su`nb `ajkgnha `kdind ngsks adlorensa yndi jkiatu jnius tktnpa

npnjahn gnrynwnd ta`ng ekeahaga eotavnsa udtug ekdadigntgnd gadkrmndyn engn skeun atu ngnd
san-san snmn. Skbadiin pkrhu `ahngugnd jkrjnina usnbn udtug ekdadigntgnd eotavnsa gnrynwnd
`nhne jkgkrmn.

K. Aephkekdtnsa Jnhndck
Jnhndck`
` Scorkcnr`
Scorkcnr`
Hndignb pkrtnen `nhne ekdiaephkekdtns
ekdiaephkekdtnsagnd
agnd Jnhndck` Scorkcnr` n`nhnb tkne yndi
tkhnb
tkhnb `asusu
`asusud
d ekhngug
ekhngugnd
nd a`kdta
a`kdtala
lagns
gnsaa `ntn
`ntn yndi
yndi `apkrh
`apkrhugn
ugnd
d udtug
udtug ekdiae
ekdiaephk
phkekd
ekdtns
tnsagn
agnd
d
Jnhndck` Scorkcnr`. Skhndm
Skhndmutd
utdyn
yn ekdkdt
ekdkdtugn
ugnd
d tkgdoh
tkgdohoia
oia adlore
adlorensa
nsa yndi `aiudn
`aiudngnd
gnd udtug
udtug
ekeu`n
ekeu`nbgnd
bgnd prosks
prosks ekdigo
ekdigoeud
eudagn
agnsag
sagnd
nd Jnhndck` Scorkcnr`. Ae
Aeph
phke
kekt
ktns
nsaa `n
`nra
ra jnhndck`
scorkcnr` ta`ng jasn hndisudi `ahngugnd pn`n sktanp udat orindasnsa skcnrn jkrsnennd, tktnpa
bnrus `ahngugnd skcnrn jkrtnbnp.
Hndi
Hndign
gnb
b gk
gk`u
`unn n`
n`nh
nhnb
nb ekej
ekejnd
ndiu
iud
d scorkcnr` skc
skcnrn
nrn ekdykh
ekdykhuru
urub.
b. Vn`n nwnhdy
nwnhdynn
Jnhndck` Scorkcnr` `ajunt pn`n tadignt
tadignt orindasnsa,
orindasnsa, yndi gkeu`and
gkeu`and `atkrmkenbg
`atkrmkenbgnd
nd gk`nhne
gk`nhne
Jnhndck` Scorkcnr` udat-udat `nhne orindasnsa, `atkrmkenbgnd hnia gk`nhne Jnhndck` Scorkcnr`
`kpnrtkekd, `nd yndi tkrngbar n`nhnb Jnhndck` Scorkcnr` tae ntnu ad`ava`u. Vn`n tnbnpnd ada
tae yndi tkrjkdtug ekdigoeudagnsagnd adasantal strntkias `nd ugurnd yndi `ajutubgnd udtug
sktanp pkrspkgtal gkpn`n endnikr `nra ensadi-ensadi udat orindasnsa.
 Skhndmutdyn endnikr `nra sktanp udat orindasnsa jkrpnrtasapnsa `nhne ekdkdtugnd ugurnd
`nra sktanp prosks yndi `ahngugnd ohkb udatdyn. Vn`n tnbnpnd ada tkrmn`a pkrtugnrnd adlorensa `nra
ta
tae
e pusnt
pusnt gkpn`n
gkpn`n endnik
endnikrr udat
udat `nd skjnha
skjnhagdyn
gdyn.. Hndign
Hndignb
b gkt
gktain
ain n`nhnb
n`nhnb ekdiiud
ekdiiudngnd
ngnd `ntn
`ntn
scorkcnr` udtug kvnhunsa `nd pkdadigntnd. Vn`n tnbnpnd ada tkrmn`a nrus adlorensa `nra sktanp tae
ntnu ad`ava`u gkpn`n `kpnrtkekd, yndi ohkb `kpnrtkekd `ahndmutgnd gk udat orindasnsa, yndi
ngbardyn skeun adlorensa `aguepuhgnd pn`n tadignt orindasnsa.
Vkdiuepuhnd `ntn jasn `ahngugnd `kdind cnrn ekhabnt cntntnd endunh, ekhnhua survka
ekdiiudngnd kenah, adtkrvakw tkrbn`np ad`ava`u ntnu tae, `nd ekhnhua `ntnjnsk. Sktkhnb `ntn-
`ntn tkrskjut tkrguepuh engn kgskgutal ekhngugnd ndnhasn `nd kvnhunsa ntns `ntn tkrskjut. @nra
ndnhasn `nd kvnhunsa ada `aputusgnd jninaendn ekrkvasa strntkia, adasantal.
Vkdi
Vkdiiu
iudn
dnnd
nd Jnhndck` Scorkcnr` ekejkr
ekejkragnd
agnd endlnn
endlnntt jnia orinda
orindasns
snsaa ndtnrn
ndtnrn hna
hnad
d
ekdadigntgnd goeudagnsa ndtnr ad`ava`u `nhne orindasnsa, endnmkekd `npnt logus pn`n prosks
orindasnsa skcnrn gkskhurubnd, ekejnwn sktanp udat `nhne orindasnsa gknrnb yndi snen ynatu

ekhn
ekhnyn
ynda
da ensy
ensynr
nrng
ngnt
nt,, ekeo
ekeota
tavn
vnsa
sa pk
pkgk
gkrm
rmn,
n, ekda
ekdadi
dign
gntg
tgnd
nd sa
sast
stke
ke pk
pkdi
dibn
bnri
rinn
nnd,
d, `n
`nd
d
ekdadigntgnd gkpunsnd pkgkrmn. Gkta`ngenepund orindasnsa `nhne ekeahab `nd ekdiiudngnd
ugurnd
ugurnd gadkrm
gadkrmnn yndi
yndi tkpnt,
tkpnt, gkta`n
gkta`ngene
genepund
pund sastke
sastke adlore
adlorensa
nsa orinda
orindasns
snsaa yndi
yndi n`n udtug
udtug
ekdyk`angnd `ntn yndi `aeadtn, gurndidyn `ugudind `ntn yndi `aeadtn, gurndidyn `ugudind
`nd goeatekd `nra endnmkekd, `nd pkgkrmn gurndi ekepudyna wkwkdndi udtug ekdinejah
gkputusnd, ekrupngnd jkjrnpn gkd`nhn yndi bnrus `apkrbntagnd `nhne ekdiaephkekdtnsagnd
Jnhndck` Scorkcnr`. (Lar`nus, :661, bnh. 9-2)

L. Codtob Vkdkrnpnd JSC

Vkdk
Vkdkrrnpnd
npnd JSC
JSC `agu
`aguttap `nra
`nra nr
nrta
tagk
gkhh yndi
yndi `a
`attuh
uhas
as oh
ohkb
kb Jkcs
Jkcsgy
gy (:6>>
:6>>)) yndi
yndi
ekdiinejnrgnd JSC pn`n endnmkekd ghuj ohnbrnin. Eo`kh JSC yndi `atkrnpgnd endnmkekd
ghuj ohnbrnin ekelnsahatnsa rknhasnsa strntkia pn`n tain hkvkh gorpornt= muehnb scorkcnr` opsaodnh
(pkektnnd
(pkektnnd strntkia gorpornt),
gorpornt), pkrspk
pkrspkgtal
gtal yndi `npnt `acaptngnd
`acaptngnd `nhne scorkcnr`, `nd ad`agntor-
ad`agn
ad`agntor
tor yndi
yndi ekdikd`
ekdikd`nha
nhagnd
gnd aephke
aephkekdt
kdtnsa
nsa str
strntk
ntkia
ia (ntnu
(ntnu jniand
jniand `nra
`nra str
strntk
ntkia)
ia).. Jkragu
Jkragutt
pkdmkhnsnd ensadi-ensadi.
>. Strntkia Gorpornt
@nhne gnsus nsosansa
nsosansa ohnbrnin ntnu ghuj endnmkekd ohnbrnin, pkrspkgtal
pkrspkgtal strntkias
strntkias yndi

pnhadi `adoeorsntugnd n`nhnb jkrupnyn ekdnepahgnd gksugsksnd ntnu gkjkrbnsahnd `nhne

 mndign pndmndi. Pumund strntkias `npnt `ajnia hkjab hndmut ntns `nsnr jkjkrnpn gratkran, `npnt
ekdium
ekdiumaa jniand
jniand-jn
-jnian
iand
d `nra
`nra str
strntk
ntkia
ia `nhne
`nhne gnatnd
gnatnddyn
dyn `kdind
`kdind mndign
mndign wngtu
wngtu (mndign
(mndign pkd`kg,
pkd`kg,
ekdkdinb, `nd pndmndi).
:. Vkrspkgtal JSC
Vkrspk
Vkrspkgta
gtall JSC `nra
`nra ghuj
ghuj ohnbrn
ohnbrnin
in bnepar
bnepar snen
snen `kdind
`kdind gkjndyn
gkjndyngnd
gnd scorkcnr` `nra
pkrusnbnnd pn`n ueuedyn yndi ekdibnsahgnd pro`ug ntnu ekdyk`angnd hnyndnd mnsn.
Vkrspkgtal JSC jnia ghuj ohnbrnin muin ekhaputa pkrspkgtal gkundind ( ladndcanh pkrspkctavk),
pkrspkctavk),
prosks adtkrdnh yndi klkgtal `nd tkr`kladasa `kdind mkhns, gkjutubnd udtug ekhngugnd
pkdikejndind, ntnu pkdikhohnnd hadigudind pkhndiind ( custoekr pkrspkctavk).
pkrspkctavk). (Snhend, :6><,
bnh. :;<-:93)

I. Godskp tbk Jnhndck Scorkcnr` Ekdikhohn Vkrujnbnd

Pbk Jnhn
Jnhndc
dck`
k` Scork
Scorkcn
cnr`
r` yn
yndi
di `apk
`apkrg
rgkd
kdnh
nhgn
gnd
d oh
ohkb
kb Gnph
Gnphnd
nd `n
`nd
d Dort
Dortod
od `n
`nhn
hne
e

ekdikgskgusa strntkia ekdmn`a gkdyntnnd (turdadi

( turdadi strntkiy adto nctaod)
nctaod ) ekdkgndgnd pkdtadidyn
ekhngugnd pkrujnbnd yndi `rnstas `nd ekd`nsnr ekdiiudngnd pkd`kgntnd sastke endnmkekd
jnru yndi hkjab `npnt ekdintnsa bnejntnd `nhne ekhngugnd pkrujnbnd. [dtug atu, tbk jnhndck
scorkcnr` ekdnwnrgnd suntu sastke endnmkekd jnia orindasnsa udtug ekdiaephkekdtnsagnd
strntkia
strntkia ekhnhua suntu tnbnpnd.
tnbnpnd. @anwnha
@anwnha `kdind ekrueusgnd
ekrueusgnd gkejnha
gkejnha easa, vnhuks
vnhuks,, vasa, `nd
strntkia,
strntkia, skrtn ekdkrmkenbgnd
ekdkrmkenbgnd gk `nhne jnndck scorkcnr` skjnina ugurnd sugsks skcnrn skhnrns
`nd logus. Skhndmutdyn `aaguta `kdind ekejndiud upnyn strntkias ( strntkiac adatantavks)
adatantavks) udtug
`aaephkekd
`aaephkekdtnsag
tnsagnd
nd ekhnhua
ekhnhua totnh qunhaty endnikekdt `nd ekejkr`ny
ekejkr`nyngnd
ngnd pkrsodnh ojmkctavk,
ojmkctavk,
iudn ekwumu`gnd strntkiac outcoeks jkrupn gkpunsnd pkekindi snbne `nd pkhndiind, prosks
yndi klasakd `nd klkgtal, skrtn pkgkrmn yndi tkrhntab `nd ekeahaga eotavnsa. (Bnsajund, :6>:, bnh.
>31->06).

B. Godskp Jnhndck` Scorkcnr`

Scorkcnr` Ekdiugur Gadkrmn Orindasnsa
Gnph
Gnphnd
nd Z. `n
`nd
d Dort
Dortod
od @. pn
pn`n
`n tn
tnbud
bud >116
>116 ekea
ekeaep
epad
ad pk
pkdk
dkha
hata
tand
nd pn
pn`n
`n jk
jkjkr
jkrnp
npnn
pkrusnbnnd yndi ekdiiudngnd ekto`k jnru ekdiugur gadkrmn orindasnsa. @nra stu`a tkrskjut,
`ayngada jnbwn ugurnd gadkrmn ladndsanh tkhnb ta`ng klkgtal `nd ta`ng ekejkra `nepng pn`n
gk
gken
enep
epund
und orin
orinda
dasn
snsa
sa ekdc
ekdcap
aptn
tngnd
gnd dahn
dahna.
a. @nd
@nd `a
`atk
tkin
insg
sgnd
nd jn
jnbw
bwnn ugurn
ugurnd
d ga
gadk
dkrm
rmn,
n, bnrus
bnrus
 ekdcngup
ekdcngup gkskhurubnd
gkskhurubnd gkiantnd
gkiantnd orindasnsa,
orindasnsa, yndi ekhaputa custoekr assuks, adtkrdnh jusadkss
prockss, kephoykks nctavataks, `nd sbnrkboh`kr codckrd.
codckrd.
Ga
Gadkr
dkrmn
mn ladn
ladnds
dsan
anhh ud
udtu
tug
g gkpkd
gkpkdta
tadi
dind
nd pk
pkek
ekin
indi
di sn
snbn
bne
e n`
n`nh
nhnb
nb bn
bnsa
sahh `nra
`nra ga
gadk
dkrm
rmnn
dodlad
dodladnds
ndsanh
anh ntnu
ntnu gadkrm
gadkrmnn orinda
orindasns
snsaa ekekdu
ekekduba
ba gkpkdta
gkpkdtadin
dind
d stngkboh`krs
stngkboh`krs,, yn
ynat
atu
u tk
tkr`
r`ar
araa `nra
`nra
pkhndiind, gnrynwnd, `nd endnikekdt prockss udtug ekdioptaenhgnd potkdsa `nd gkenepund
ekdikgsphoa
ekdikgsphoatnsa
tnsa suejkr `nyn ekdioptaenhgnd
ekdioptaenhgnd output. Gnrkdn atu, udtug ekejndiud gadkrmn
kxckhhkdt, pkrusnbnnd pkrhu ekejkra pkrbntand gbusus pn`n pkdikejndind strntkia ekejndiud
gk
gken
enep
epund
und gn
gnry
rynw
nwnd
nd,, pros
prosks
ks adtk
adtkrd
rdnh
nh,, `n
`nd
d bujudi
bujudind
nd pk
pkhn
hndi
diin
ind
d jnia
jnia pk
pkdca
dcapt
ptnn
nnd
d da
dahn
hnaa
stngkboh`krs.. (Bnsajund, :6>:, bnh. >01->;6)
stngkboh`krs

A. Ekdinatgnd Goepkdsnsa `kdind Jnhndck Scorkcnr`

Scorkcnr`
Adskdtal jkrupn goepkdsnsa udtug pnrn gnrynwnd, skpkrta jodus, `npnt, `nd eudigad
bnrus,
bnrus, `agnat
`agnatgnd
gnd `kdind
`kdind ugurnd
ugurnd gadkrm
gadkrmnn jnhndc
jnhndck`
k` scorkcnr`
scorkcnr`. Dneud `keagand, bnh ada bndyn

`npnt `ahngugnd
`ahngugnd magn orindasnsa
orindasnsa tkhnb jkrbnsah ekdmnhndgnd
ekdmnhndgnd scorkcnr` skhnen jkjkrnpn wngtu-
eudigad sntu tnbud ntnu hkjab. Vnrn endnmkr bnrus yngad jnbwn ugurnd gadkrmn tkrskjut `npnt
`and`
`and`nh
nhgnd
gnd,, ensu
ensug
g ngnh,
ngnh, `n
`npnt
pnt `apnb
`apnbne
neaa ohkb
ohkb pabn
pabng
g yndi
yndi `a
`akv
kvnh
nhuns
unsa,
a, `n
`nd
d ta
ta`n
`ng
g eu`n
eu`nb
b
`aendapuhnsa. Skpkrta yndi `asnepnagnd ohkb Zojkrt Gnphnd `nd @nva` Dortod, pkdcaptn godskp
jnhndck scorkcnr`, ‘goepkdsnsa ekrupngnd gkguntnd yndi jkiatu jksnr skbadiin nd`n bnrus
cugup yngad jnbwn nd`n tkhnb ekeahaga ugurnd yndi tkpnt `nd `ntn ugurnd yndi jnag skjkhue
ekdcojn ekdinatgnd.― (Inrrasod, :669, bnh. >>0)
M. Vkdiiudnnd Jnhndck` Scorkcnr` skjnina Skjunb Sastke Endnmkekd Strntkias
@nhn
@nhne
e pk
pkrg
rgke
kejn
jndin
dind
d sk
skhn
hndm
dmut
utdy
dyn,
n, jnhndc
jnhndck`
k` scorkcnr`
scorkcnr` ta
ta`n
`ng
g bn
bndyn
dyn `a
`apn
pngna
gna udtu
udtu
ekdiugur gadkrmn orindasnsa snmn, dneud jkrgkejndi ekdmn`a adta sastke endnmkekd strntkia.
Hk
Hkja
jab
b `nra
`nra skgk
skgk`nr
`nr pk
pkdi
diugu
ugurn
rnd,
d, jnhndck
jnhndck`
` scorkcnr`
scorkcnr` ekr
ekrupng
upngnd
nd sastke
sastke endnmk
endnmkekd
ekd yndi
yndi
ekeo
ekeota
tavns
vnsaa jrkng
jrkngtbroui
tbrouib
b aeprovkekdt
aeprovkekdt `nhne
`nhne skeun
skeun ja`ndi
ja`ndi gratas
gratas,, skpkrt
skpkrtaa pro`ug
pro`ug,, prosks
prosks,,
custoekr, `nd pkdikejndind pnsnr. N`n kepnt prosks endnia
endniadi
di strntk
strntkiy
iy yndi
ekdigoejadnsagnd tumund mndign pndmndi `ndn mndign pkd`kg skcnrn optaenh ekhaputa=
>. Vros
Vrosks
ks trnd
trndshnta
shntadi
di tbk vasaod
vasaod (prosks
(prosks ekdtkrmken
ekdtkrmkenbgnd
bgnd vasa).
vasa). Vrosks
Vrosks ada ekejndtu endnmkr
ekejndiud godskdsus vasa `nd strntkia orindasnsa.
:. Vr
Vros
osks
ks coeeud
coeeudacnta
acntaod
od nd` Hadgadi
Hadgadi. Vrosks ada ekdinmng
ekdinmng endnmkekd
endnmkekd ekdigoeudagn
ekdigoeudagnsagnd
sagnd
tumund
tumund ad`ava
ad`ava`u
`u `nd `kpnrtk
`kpnrtkekd
ekd,, skttadi tumund,
tumund, ekdib
ekdibujud
ujudign
ignd
d rkwor` `kdind pkdiugurnd
gadkrmn.
3. Vrosks jusadk
jusadkss
ss phndda
phnddadi
di (pkr
(pkrkd
kdcnd
cndnn
nnd
d jasd
jasdas
as).
). Ekeu
Ekeudig
digad
adgnd
gnd pk
pkru
rusn
snbn
bnnd
nd udtug
udtug
ekdiad
ekdiadtki
tkirns
rnsagn
agnd
d pkrkdc
pkrkdcndn
ndnnd
nd jasdas
jasdas `nd gkundin
gkundind
d yndi
yndi ekhapu
ekhaputa=
ta= skttadi tnrikts,
tnrikts, nho
nhogns
gnsaa
suejkr `nyn, pkhurusnd adasantal strntkiy,
strntkiy, pkdktnpnd gkmn`and-gkmn`and pkdtadi.
0. Vrosks lkk`jncg nd` hknrdadi (uepnd jnhag `nd pkejkhnmnrnd). Ekdinrtaguhnsagnd jniand vasa,
ekdyanpgnd ueond jnhag strntkia, ekelnsahatnsa rkvakw `nd hknrdadi strntkiy.
strntkiy.
G. Gkudiiuhnd Jnhndck
Jnhndck`
` Scorkcnr`
Scorkcnr` `nra Vkdiugurnd Gadkrmn Prn`asaodnh
@ajnd`
@ajnd`adi
adignd
gnd `kdind
`kdind pkdiugu
pkdiugurnd
rnd gadkrm
gadkrmnn tr
trn`a
n`asao
saodnh
dnh yndi bndyn
bndyn ekdiugu
ekdiugurr gadkrm
gadkrmnn
jkr`nsnrgnd pkrspkgtal gkundind, engn jnhndc
jnhndck`
k` scorkcnr`
scorkcnr` ekea
ekeahaga
haga jkjkrnpn gkudiiuhnd,
gkudiiuhnd,
ynatu=
>. Ekrupngnd godskp pkdiugurnd yndi goeprkbkdsal.

Jnhndck` scorkcnr` ekdkgndgnd

ekdkgndgnd pkdiugurnd gadkrmn ta`ng bndyn pn`n nspkg gundtatntal
gundtatntal
snmn, tktnpa muin nspkg gunhatntal. Nspkg ladndsanh `ahkdignpa `kdind nspkg custoekr, adovnsa `nd
enrgkt `kvkhopekdt ekrupngnd logus pkdiugurnd kgstkrdnh skpkrta hnjn, `kdind ugurnd adtkrdnh
skpkrta
skpkrta pkdikejndind pro`ug jnru. Gkskaejndind
Gkskaejndind ada ekdudmuggnd
ekdudmuggnd trn`k-oll yndi `ahngugnd
ohkb endnmkr tkrbn`np ugurnd-ugurnd tkrskjut `nd ekd`orodi endnmkr udtug ekdcnpna tumund
ekrkgn
ekrkgn `aensn
`aensn `kpnd tndpn
tndpn ekejunt
ekejunt trn`k-oll `andtnrn gudca-gudca sugsks tkrskjut. Ekhnhua
kepnt pkrspkgt
pkrspkgtal,
al, jnhndc
jnhndck`
k` scorkcnr`
scorkcnr` enepu ekend`ndi jkrjnina lngtor hadigudind skcnrn
ekdykhurub.
:. Ekrupngnd godskp yndi n`nptal `nd rkspodsal tkrbn`np pkrujnbnd hadigudind jasdas.
Vkdi
Vkdiug
ugur
urnd
nd ns
nspk
pkg
g gk
gkun
undi
dind
nd trn`
trn`as
asao
aodn
dnhh ekhn
ekhnpo
porg
rgnd
nd gk
gkmn
mn`a
`and
nd ensn
ensn hn
hnhu
hu tn
tndp
dpnn
ekdudm
ekdudmuggn
uggnd
d cnrn
cnrn yndi
yndi `npnt
`npnt `atkep
`atkepub
ub udtug
udtug ekdadi
ekdadignt
gntgnd
gnd gadkrm
gadkrmnn ensn
ensn `kpnd.
`kpnd. Nsp
Nspkg
kg
custoekr, adovnsa `nd pkdikejndind, hknrdadi ekejkragn
ekejkragnd
d pk`oend tkrbn`np custoekr yndi
skhnhu jkrujnb prklkrkdsadyn.
3. Ekejkragnd logus tkrbn`np ionh ekdykhurub pkrusnbnnd. (Iudnwnd, :6>>, bnh. 02--;6)
 JNJ AAA
VKD[P[V

N. Gksaepuhnd

Jnhndck` scorkcnr` tkr`ara `nra `un gntn= (>) gnrtu sgor ( scorkcnr`) `nd (:) jkraejndi
(jnhndck`). Gnrtu sgor n`nhn
n`nhnb
b gn
gnrt
rtu
u yn
yndi
di `aiu
`aiudng
dngnd
nd ud
udtu
tug
g ekdcn
ekdcntn
tntt sg
sgor
or bn
bnsa
sahh ga
gadk
dkrm
rmnn
pkrusnbnnd. Gnrtu sgor muin `npnt `aiudngnd udtug ekrkdcndngnd sgor yndi bkd`
bkd`ng
ng `awumu`gnd
`a ensn `kpnd. Ekhnhua gnrtu ada sgor yndi bkd`ng `awumu`gnd pkrusnbnnd `a ensn `kpnd
`ajnd`
`ajnd`adi
adignd
gnd `kdind
`kdind bnsah
bnsah gadkrm
gadkrmnn sksudi
sksudiiubd
iubdyn.
yn. Bnsah
Bnsah pkrjnd
pkrjnd`ad
`adind
ind ada `aiudn
`aiudngnd
gnd udtug
udtug
ekhngugnd kvnhunsa ntns gadkrmn pkrusnbnnd `augur skrtn jkraejndi `nra `un nspkg gkundind `nd
dod gkundind, mndign pkd`kg `nd mndign pndmndi, enupud adtkrdnh `nd kgstkrdnh.
Euhn-euhn
Euhn-euhn JSC `aiudngnd
`aiudngnd udtug ekepkrjnaga
ekepkrjnaga sastke
sastke pkdiugurnd
pkdiugurnd gadkrmn
gadkrmn kgskgutal.
kgskgutal.
Nwnh pkdiiudnnddyn gadkrmn kgskgutal `augur bndyn `nra skia gkundind. Gkeu`and jkrgkejndi
ekdmn`
ekdmn`aa huns
huns ynatu
ynatu kepnt
kepnt prkspk
prkspkgta
gtal,
l, yndi gkeu`a
gkeu`and
nd `aiudn
`aiudngnd
gnd udtug
udtug ekdiug
ekdiugur
ur gadkrm
gadkrmnn
orindasnsa
orindasnsa skcnrn utub. Kepnt pkrspkgtal
pkrspkgtal tkrskjut ynatu gkundin
gkundind,
d, pkhndiind,
pkhndiind, prosks jasdas
adtkrdnh skrtn pkejkhnmnrnd `nd pkrtuejubnd.

J. Snrnd
@keagandhnb engnhnb ada pkengnhnb junt `kdind sksudiiubdyn, udtug ekekduba tuins
entn guhanb ngudtndsa endnmkekd tkdtndi Jnhndck` Scorkcnr` (JSC). Skeoin engnhnb ada `npnt
jkrendlnnt jnia pnrn pkejncn `nhne ekdindnhasas pkdiugurnd gadkrmn pn`n pkrusnbnnd.

Vkengn
Vkengnhnb
hnb ekdyn`
ekdyn`nra
nra ensab
ensab tkr`npn
tkr`npntt jndyng
jndyng gkgurn
gkgurndind
dind pn`n engnhn
engnhnb
b ada jnag
jnag `nra
`nra skia
skia
pkduhasnd engnhnb, gkhkdignpnd asa, `ntn yndi `asnmagnd, `nd hnaddyn. Gratag `nd snrnd yndi
ekejndiud sndint `abnrnpgnd `nra pnrn pkejncn udtug pkduhasnd engnhnb yndi hkjab jnag hnia
gk`kpnddyn.
 @NLPNZ V[SPNGN
Lar`nus, @. Y. (:661). Ekejndiud `nd Aephkekdtnsa Jnhndck` Scorkcnr` Vn`n Skgtor Vujhag.
Murdnh Aheanb [DAGOE, \oh.1, Do.> , 3->6.

Inrrasod, Z. B. (:669). Ngudtndsa Endnmkekd, K`asa >> Jugu :. Mngnrtn= Snhkejn Kepnt.

Iudnwnd, J. (:6>>). Jnhndck` Scorkcnr`= Vkrspkgtal Jnru @nhne Ekdahna Gadkrmn Orindasnsa.
Murdnh Ngudtndsa & Advkstnsa \oh.> Do. > , 0>-;>.

Bnsajund, N. (:6>:). Endnmkekd Vkrujnbnd. Qoiyngnrtn= C\. ND@A.

Bnynta, D. (:6>>). Aephkekdtnsa Jnhndck` Scorkcnr` Vn`n Vkdikejndind Sastke Pkgdohoia

Adlorensa. Murdnh Adlorensa \oh.0, Do. : , <>-9:.

Dairnbnyu, K. Z. (:6>;). Vkdkrnpnd Ekto`k Jnhndck` Scorkcnr` Skjnina Pohng [gur

Vkdiugurnd Gadkrmn Vkrusnbnnd. Murdnh Aheu & Zaskt Ngudtndsa \oh.0 Do.>6 , >-><.

Zavna, \. (:6>6). Endnmkekd Suejkr @nyn Endusan [dtug Vkrusnbnnd= @nra Pkora gk Vrngtag.
Mngnrtn= VP. ZnmnIrnlad`o Vkrsn`n.

Snhend,, G. Z. (:6><).
Snhend (:6><). Ngudtndsa Endnmkekd Nhnt Vkdiugurnd @nd Vkdinejahnd Gkputusnd
Endnmkranh. Mngnrtn= VP.Ad`kgs.

Snra, E. (:6>;). Ndnhasas Jnhndck` Scorkcnr` Skjnina Nhnt Vkdiugurnd Gadkrmn Vkrusnbnnd VP.
Mnesostkg Cnjndi Jkhnwnd. Murdnh Zaskt Ngudtndsa & Jasdas \oh.>;, Do.> , :2-0:.

Sohacbnb,
Sohacbnb, N. @. (:6>;)
(:6>;).. Ndnha
Ndnhasas
sas Jnhndc
Jnhndck`k` Scorkc
Scorkcnr`
nr` Skjnina
Skjnina Snrndn
Snrndn Vkdiugu
Vkdiugurnd
rnd Gadkrm
Gadkrmnn
Vkrusnbnnd. Murdnh N`eadastrnsa Jasdas \oh.:9
\oh.:9 Do.> , >->6.

Pahhnb, S. (:6>6). Ndnhasas Vkdahnand Gadkrmn Orindasnsa @kdind Ekdiiudngnd Godskp Jnhndck`
Scorkcnr` Vn`n Vkrusnbnnd @nkrnb Nar Eadue (V@NE) Vnynguejub. Murdnh Ngudtndsa , >->3.

Ya`ahkst
Ya`ahkstnra
nra,, C. (:6>>)
(:6>>).. Godskp
Godskp Jnhndck
Jnhndck`
` Scorkc
Scorkcnr`
nr` & Gkd`nh
Gkd`nhnn Vkdkrn
Vkdkrnpnd
pnddyn.
dyn. Murdnh SPAK
Skenrndi, \oh 3, Do.: , 2<-12.