Analisis Tentang Pentingnya Tanggung Jawab Dan Akuntansi Sosial Perusahaan

May 11, 2019 | Author: priandhita asmoro | Category: N/A
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ANALISIS TENTANG PENTINGNYA TANGGUNG JAWAB DAN AKUNTANSI SOSIAL PERUSAHAAN (CORPORATE RESPONSIBILITY AND SOCIAL ACCOUNTI...

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KLK@NTNT YHLYKLE SHLYNLEL^K YKLEEXLE JKUKM IKL KAXLYKLTN TFTNK@ SH]XTKGKKL 'DF]SF]KYH ]HTSFLTNMN@NY^ KLI TFDNK@ KDDFXLYNLE.: TYXIN HOSN]NT IN AFYK OHIKL KZGK] OKATXO Ahyxk TYNH Gk}kskl Ohikl KZNZX@ AGF@NT Ifthl Yhyks Xlnrh}tnykt Lheh}n Ohikl  Kmty}kdy :  Kmty}kdy : Ygh fmjhdynrh fb ygnt tyxi~ nt yf hws`knl kbbhdynle bkdyf}t nlb`xhldhi df}sf}kyh tfdnk` }htsfltnmn`ny~ nosf}ykldh m~ Oklkeh}nk` Sh}dhsynfl, Mkthi fl Tykahgf`ih}t yghf}~ ygh tyxi~ un`` nlrhtynekyhi tfdnk` }htsfltnmn`ny~ kddfxlynle sghlfohlk fl mxtnlhtt s}kdyndht htshdnk``~ nl e`fmk`nzkynfl h}k, Yuf }he}httnflt ofih`t k}h xthi yf klk` klk`~z ~zh h ygh ygh g~sf g~sfyg yght htnt nt yhty yhtynl nle, e, Yghf Yghf}h }hyn yndk dk`` b}ko b}kohu huf} f}a a nt }hs` }hs`nd ndky kyhi hi b}fo b}fo Ghl}n{xht kli Tklif}ta~„t ';>>>., Ikyk uh}h df``hdyhi m~ xtnle {xhtynflkn}ht ugndg uh}h okn`hi yf 433 dfosklnht nl Ohikl dny~, Ygh}h uh}h 25 }htsfltht fb 89 ugndg uh}h dfos`hyhi kli ghldh xtkm`h, Tkos`h k}h 89 'bnby~ bfx}. dfosklnht nl Ohikl Dny~ Lf}yg Txoky}k, Txoky}k, Ygh hosn}ndk` hosn}ndk` bnlinle tgfuhi tgfuhi ygky Efrh}lohly Efrh}lohly }hex`kynfl }hex`kynfl Dfooxlny~ s}httx}h hlrn}flohlyk` f}eklnzkynfl s}httx}h kli Oktt ohink s}httx}h k}h tnelnbndkl tnelnbndklyy bkdyf}t bkdyf}t yf df}sf}ky df}sf}kyh h tfdnk` tfdnk` }htsfltnmn }htsfltnmn`ny~ `ny~ nosf}ykld nosf}ykldh h kli ny„t gkt  sftnynrh nlb`xhldhi yf tfdnk` Kddfxlynle, Ygh nos`ndkynfl fb ygnt tyxi~ nt Df}sf}kyh Tfdnk` ]htsfltnmn`ny~ Kddfxlynle nt nosf}ykly nttxhi yf intdxttnle nl Nliflhtnk, Ah~ Uf}it: Df}sf}kyh ]htsflmn`ny~ Tfdnk` Kddfxlynle Oklkeh}nk` Sh}dhsynfl

N, SHLIKGX@XKL ;,;, @kyk} Mh`kakle Oktk`kg Sh}e Sh}eht hth} h}kl kl bn`f bn`ftf tfbn bnt t shle shleh` h`f` f`kk kkl l f}ek f}ekln lntk tktn tn hlyn hlynyk ykt t mntl mntlnt nt ~kle ~kle 'Kehld~ Yghf}~. Yghf}~. ~knyx iniktk}ak iniktk}akl l skik yhf}n yhf}n ahkehlkl ahkehlkl 'Kehld~ ~knyx ykleexle ykleexle jkukm jkukm sh}xtkgkkl ~kle gkl~k mh}f}nhlyktn ahskik shleh`f`k 'kehl. ikl shon`na 'S}nldns`ht. ohlek`kon sh}xmkgkl ahskik skliklekl oklkjhohl ofih}hl ~kle ~kle inikt iniktk} k}ak akl l skik skik yhf} yhf}nn tykahgf`ih} , ~knyx ~knyx yh}ik yh}iksky skyl~k l~k sh}`xk sh}`xktk tkl l ykleexle ykleexle jkukm jkukm sh}xtkgk sh}xtkgkkl kl ihlekl ihlekl iktk} iktk} shonan}k shonan}kl l mkguk mkguk shldksknkl shldksknkl yxjx yxjxkl kl sh}x sh}xtk tkgk gkkl kl tkle tkleky ky mh}g mh}gxm xmxl xlek ekl l h}k h}ky ihle ihlek kl sf`k sf`k 'thyynle. `nleaxlekl tftnk` inoklk sh}xtkgkkl mh}kik 'Kznzx`, =33;. Thn}nle ihlekl sh}ahomklekl ntx yh}thmxy, sk}k kaxlykl jxek ohomndk}kakl mkeknoklk sh}oktk`kgkl sh}oktk`kgkl ykleexle jkukm tftnk` sh}xtkgkkl iksky inkiksyktnakl ik`ko }xkle `nleaxs kaxly}kltn 'Kzgk}, ;>>;. Thjka ykgxl ;>53/kl oktk`kg ykleexle jkukm tftnk` sh}xtkgkkl nln yh}xt yh}xt ohljk ohljkin in ntx shlyn shlynle le inak`k inak`klek lekl l s}fbht s}fbhtnn kaxlyk kaxlykl l ikl inmkgk inmkgkt t f`hg f`hg mhmh}ksk shlx`nt thsh}yn Htyht ';>54.1 Mfuokl ikl Oktfl ';>52.1 AOfty ';>5 ';>55. 5. Dk Dk}} }}f` f` KM KM ';>7 ';>79. 9.11 Ghli Ghlih} h}tf tfl l ';>7 ';>79. 9. ikl ikl Dgxk Dgxk ';>> ';>>3. 3. ik`k ik`ko o  Yjnsyfgkin ';>>;., thgnleek iksky inskgkon nih iktk} ~kle oh`kliktn mh}ahomklel~k kaxlykltn tftnk` 'Tfdnk` Kddfxlynle. thdk}k xoxo kik`kg yxlyxykl yh}gkiks sh}`xktkl ykleexle jkukm tftnk` sh}xtkgkkl 'Df}sf}kyh tftnk` }htsfltnmn`ny~. Gktn`/gktn` shlh`nynkl hosn}nt jxek ohomxaynakl mkguk x}eh x}ehlt ltnn ykle ykleex exle le jkuk jkukm m tftn tftnk` k` sh}x sh}xtk tkgk gkkl kl ohli ohlif} f}fl fle e sh}x sh}xtk tkgk gkkl kl// sh}xtkgk sh}xtkgkkl kl agxtxtl~k agxtxtl~k in mhmh}ksk mhmh}ksk lhek}k nlixty}n nlixty}n thsh}yn thsh}yn Koh}nak Koh}nak ikl lhek} lhek}k/l k/lhek hek}k }k in h}fsk h}fsk ik`ko ik`ko s}kayn s}kaynal~ al~k k ox`kn ox`kn oh`ka oh`kaxak xakl l shlexa shlexax}k x}kl l TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;27

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

'ohktx}hohly., shlekaxkl '}hdfelnzhi. ikl shlexleakskl 'intd`ftx}h. gk`/ gk` ~kle mh}tnbky hwyh}lk`nynyht yh}thmxy Tk`kg tkyx tyxin ~kle in`kaxakl f`hg Kiko Kiko hyk` hyk` ';>> ';>>5. 5. in hlko hlko lhek} lhek}k k h}fsk h}fsk ~knyx ~knyx Jh}ok Jh}okl, l, S}kl S}kldnt dnt,, Tuntt Tuntt,, Nleeh} Nleeh}nt nt ikl Mh`kl Mh`klik ik ohlxlj ohlxljxaa xaakl kl mkguk mkguk s}kayn s}kayna a shlexl shlexleak eakskl skl tftnk tftnk`` oh}xskakl gk` ~kle `kzno ik`ko `ksf}kl ykgxlkl sh}xtkgkkl Th`k Th`klj ljxy xyl~ l~k k mhmh mhmh}k }ksk sk shlh shlh`n `nyn ynkl kl jxek jxek bfax bfaxt t yh}g yh}gki kiks ks ntx/ ntx/nt ntx x mkekno mkeknoklk klk sh}xtk sh}xtkgkk gkkl l ohleh ohleh`f` `f`k k `nleax `nleaxlek lekl l tftnk tftnk`l~ `l~k k 'Lhuok 'Lhuokl l ikl ikl M}hihll, ;>>=.1 Anlh}jk Ykleexle jkukm tftnk` sh}xtkgkkl 'Ghl}n{xht ikl Tkift Tkift}a }a~, ~, ;>>8 ;>>8.1 .1 Yklee Ykleexle xle jkukm jkukm tftnk tftnk`` sh}xtk sh}xtkgk gkkl kl ik`ko ik`ko sh}tsh sh}tshayn aynb  b  e`fmk`ntktn 'Tdgnighnl~, ;>>=.1 S}kayna shlexleakskl tftnk` sh}xtkgkkl in mhmh}ksk lhek}k 'Nldh, Ikrx`y, ;>>5,Kli}huhyk`,; ;>>5,Kli}huhyk`,;>7>, >7>, Gkdtyflhyk`,;>72.1 Gkdtyflhyk`,;>72.1 Sh`ksf}kl kaxlykltn tftnk` sh}xtkgkkl 'Ytkle ikl H}nda,;>>7.1 ikl Bkayf}/ bkayf} ~kle ohoshlek}xgn shlynlel~k ykleexle jkukm tftnk` sh}xtkgkkl 'Ghl}n{xht ikl Tkif}ta~, ;>>>. In lhek lhek}k }k Nlif Nliflh lhtn tnk k thli thlin} n}nn sh}o sh}okt ktk` k`kg kgkl kl ka kaxl xlyk yklt ltnn tftn tftnk` k` ikl ikl ykle ykleex exle le jkuk jkukm m tftn tftnk` k` sh}x sh}xtk tkgk gkkl kl yh`k yh`kg g inmk inmkgk gkt t ikl ikl inkl inklk` k`nt ntnt nt f`hg f`hg Mkomkle Txinm~f ';>77.1 K}nhb Txkin ';>77.1 Gk}kgks ';>77.1 Oxt`no Xyfof '=333.1 Ghl~ Ghl~ ikl Ox}yklyf '=33;. '=33;. th}yk th}yk mhmh}ksk mhmh}ksk shlh`nyn `knll~k `knll~k Thdk}k agxtxt agxtxt Mkomkle Mkomkle Txinm~f Txinm~f ';>77. ';>77. ohl~nosx`a ohl~nosx`akl kl mkguk mkguk yh}iksky yh}iksky ixk gk` ~kle ohljkin ahlik`k tx`nyl~k shlh}kskl kaxlykltn tftnk` in Nliflhtnk ~knyx ';. @hokgl~k yhaklkl tftnk` ~kle ohleghlikan sh}ykleexlejkukmkl tftnk` sh}xtkgkkl ikl '=. ]hlikgl~k ahtkik}kl sh}xtkgkkl in Nliflhtnk yhlykle shlynl shlynlel~ el~k k ykleex ykleexlejk lejkuk ukm m tftnk tftnk` ` Af Afltn ltntyh tyhl l ihlekl ihlekl Mkomk Mkomkle le Txinm~ Txinm~f f ';>> ';>>7. 7.,, Gktn Gktn`` shlh shlh`ny `nynk nkl l Oxt` Oxt`no no Xyfo Xyfof f '=33 '=333. 3. ohle ohleho hoxa xaka kakl kl mkgu mkguk k sh}xtkgkkl/sh}xtkgkkl in Nliflhtnk ohoklbkkyakl `ksf}kl ykgxlkl gkl~k Ihmy gf`ih gf`ih}  }  ikl tgk}hgf`ih} gk` thmke thmkekn kn `ksf} `ksf}kl kl ahskik ahskik Ihmy gk` nln nln iksk ikskyy inmxaynakl ik}n shlexleakskl tftnk` ~kle in`kaxakl '`ngky jxek Ghl~ ikl Ox}yklyf, =33;. Thihonank Thihonankl l }hlikgl~k }hlikgl~k ahshix`nk ahshix`nkl l tftnk` tftnk` sh}xtkgk sh}xtkgkkl/sh kl/sh}xtk }xtkgkk gkkl l in Nliflh Nliflhtnk tnk thsh} thsh}yn yn ~kle ~kle inaho inahoxak xakak akl l f`hg f`hg sk}k sk}k shlh` shlh`nyn nyn inkyk inkykt t ohljki ohljkinn thmxkg thmxkg bhlfohlk bhlfohlk ~kle ohlk}na ohlk}na xlyxa inkokyn thdk}k thdk}k afos}hg afos}hghltnb hltnb,, ikl yhlyxl~k xlyxa iksky ohlehykgxn yhlykle shokgkokl kykt ykleexle jkukm tftnk` sh}xtkgkkl/sh}xtkgkkl sh}xtkgkkl/sh}xtkgkkl in Nliflhtnk sh}`x in`kaxakl thmxkg shlh`nynkl hosn hosn}}nt ~kle ~kle mh}y mh}yxj xjxk xkl l xlyx xlyxa a ohlj ohljh h`kta `ktakl kl rk}n rk}nk kmh`/ mh`/rk rk}n }nk kmh` mh` ~kle ~kle ohoshlek}xgn ohoshlek}xgn shlynlel~k ykleexlejkukm tftnk` sh}xtkgkkl mh}iktk}akl sh}thstn Oklkjhohl sh}xtkgkkl Sk}k Shlh`yn xoxol~k mh}`kliktakl skik ah}kleak shonan}kl aflths tykahgf`ih}  ontk`l~k shlh`nynkl Ghl}n{xh ikl Tkif Tkift} t}a~ a~ ';>> ';>>>. >. ~kle ~kle yh`k yh`kg g ohle ohlexj xjnn rk}n rk}nkm kmh` h` ]h ]hex ex`k `ktn tn Shoh Shoh}}nlyk nlykg g 'Efrh} 'Efrh}ohly ohly ]hex`k ]hex`kynf ynfl. l., Yh 'Dfooxlny~ ny~ S}httx} S}httx}h. h., Yhak aklk lkl l okt~ okt~k} k}ka kaky ky 'Dfooxl 'Oktt Ohink Ohink S}httx} S}httx}h. h. ikl  Yhaklkl ohink okttk 'Oktt ikl Yh Yhakl aklkl kl f}ekl f}eklntk ntktn tn @nleaxlekl 'Hlrn}flolhyk` f}eklnzkynfl S}httx}h. skik 583 sh}xtkgkkl in lhek lhek}k }k Ak Aklk lkik ik thmk thmkek eknn sh}u sh}uxj xjxi xikl kl sh}t sh}ths hstn tn Ok Oklk lkjh jhoh ohl l sh}x sh}xtk tkgk gkkl kl yh}g yh}gki kiks ks tyk tykah ahgf gf`i `ih} h} Shlh Shlh`n `nyn ynkl kl `knl `knl in`k in`kax axak akl l f`hg f`hg Tyhk Tyhki i ';>> ';>>2. 2. 'dxtyfoh}t s}httx}h. s}httx}h., ikl ohlko ohlkomkg mkgak akl l rk}nk rk}nkmh` mh` yhaklk yhaklkl l sh`kle sh`kleekl ekl 'dxtyfoh}t shlh`nynkl ~kle in`kaxakl f`hg Yx}lh} ikl Tyhsghltfl ';>>9. ohoktxaakl 'hlrn}fohlyk` k` nlbf}okynfl. nlbf}okynfl. thmkekn sx`k sx`k rk}nk rk}nkmh` mh` nlbf} nlbf}ok oktn tn `nleax `nleaxlek lekl l 'hlrn}fohly afly} af ly}nmx nmxtn tn bkayf bkayf}} ~kle ~kle ohosh ohoshlek lek}xg }xgnn shlynl shlynlel~ el~k k yklee ykleexle xlejku jkukm km tftnk tftnk`` sh}xtkgk sh}xtkgkklA klAhth`x hth`x}xgk }xgkl l gktn` gktn` shlh`nynk shlh`nynkl l yh}thmxy yh}thmxy ohlxljxaak ohlxljxaakl l shlek}xg shlek}xg sftnynb sftnynb ikl thdk}k thdk}k afltntyhl afltntyhl yhlykle yhlykle rk}nmh`/r rk}nmh`/rk}nk k}nkmh` mh` ~kle ohoshlek ohoshlek}xgn }xgn shlynlel~k ykleexlejkukm tftnk` sh}xtkgkkl sh}xtkgkkl Ghl}n{xh Ghl}n{xh ikl Tkift}a~ Tkift}a~ ';>>>. ';>>>. oh}hafoh oh}hafohlikt liktnakl nakl kek} shlh`nynk shlh`nynkl l th`kljxyl~k in`kaxakl skik sh}xtkgkkl mh}tak`k ahdn` ikl ohlhlekg ak}hlk TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;2>

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

shlh`nynkl ~kle yh`kg in`kaxakl gkl~k ohlexjn skik sh}xtkgkkl mh}tak`k mhtk} thgnleek ynika ohon`nan ahokosxkl ehlh}k`ntktn skik sh}xtkgkkl ~kle mh}tak`k ahdn` ikl Ohlhlekg Oh}xjxa skik }hafohliktn yh}thmxy, shlh`nynkl nln thlin}n ohlexjn ahomk`n ah}kleak shonan}kl Ghl}n{xh ikl Tkift}a~ ';>>>. ihlekl yxjxkl xlyxa ohljh`ktakl bkayf}/bkayf} ~kle ohoshlek}xgn shlynlel~k ykleexlejkukm tftnk` sh}xtkgkkl in Nliflhtnk thdk}k hosn}nt in Afyk Ohikl S}fsnltn Txokyh}k Xyk}k Sh}mhikkl shlh`nynkl nln ihlekl shlh`nynkl thmh`xol~k kik`kg skik shlexjnkl ynsh sh}xtkgkkl, inoklk shlh`nynkl nln ynika ohomhikakl ykleexlejkukm tftnk` mh}iktk}akl ynsh sh}xtkgkkl ~kle kik ']hkdynrh Ihbhltnrh Kddfofikynrh ikl S}fkdynrh., ak}hlk xlyxa ohlenlihlynbnaktn ynsh sh}xtkgkkl yh}thmxy ohoh}`xakl ikyk ~kle kik skik `ksf}kl ykgxlkl 'kllxk` }hsf}y., thikleakl shlh`nynkl nln ohon`nan ahyh}mkyktkl skik txomh} ikyk yh}thmxy, ohlenleky sh}xtkgkkl tkosh` gkl~k mh}ifontn`n in afyk Ohikl ikl thanyk}l~k ~kle fsh}ktnflk` sh}xtkgkklll~k gkl~k mh}tak`k `fak` ikl }henflk`, th}yk mh`xo yh}oktxa sh}xtkgkkl ef sxm`na, thgnleek ynika iksky 'kllxk` }hsf}y. insh}f`hg nlbf}oktn `ksf}kl ykgxlkl ~kle insxm`naktnaklShlehomklekl Shlh`nynkl nln kik`kg ohlegxmxleakl shlynlel~k ykleexlejkukm sh}xtkgkkl ihlekl shlynlel~k kaxlykltn tfdnk` thmkeknoklk ~kle inahoxakakl f`hg Kznzx` '=33;.,Ghli}nathl ';>>7.1 Ufohh '=333. Afyk Ohikl insn`ng thmkekn `faktn shlh`nynkl ihlekl sh}ynomklekl 'Jxieohly. mkguk afyk nln oh}xskakl tk`kg tkyx afyk mhtk} in Nliflhtnk ~kle mh}kik in`xk} Sx`kx Jkuk, inoklk bfaxt kaynbnykt sh}haflfonkl in afyk nln kik`kg skik thayf} sh}ikeklekl,jktk ikl nlixty}n thgnleek inktxotnakl iksky ohohlxgn yk}ehy xlyxa ohlikskyakl tkosh` shlh`nynkl ~knyx klyk}k 43 tkoskn 833 'Thak}kl, ;>>=., intkosnle nyx afyk nln jxek mh}kik in akuktkl sh}yxomxgkl haflfon ah}jktkok ynek lhek}k ~knyx NOY EY 'Nliflhtnkl Ok`k~tnk Ygkn`kli E}fugy Y}nkle`h. , thgnleek gktn` shlh`nynkl iksky ohomh}nakl afly}nmxtn mken sh}xtkgkkl/sh}xtkgkkl ~kle mh}fsh}ktn in afyk Ohikl xlyxa `hmng ohokgkon yhlykle shlynlel~k ykleexle jkukm tftnk` sh}xtkgkkl thmkekn ntx mntlnt nlyh}lktnflk` yh}xykok ik`ko ohlegkiksn sktk} mhmkt Kthkl 'KTHKL B}hh Y}kih K}hk&KBYK.  ;,=, ]xoxtkl Oktk`kg Yxjxkl ikl Oklbkky Shlh`nynkl Mh}iktk}akl @kyk} mh`kakle oktk`kg ~kle yh`kg inx}knakl thmh`xol~k, sh}oktk`kgkl ~kle inkjxakl ik`ko shlh`nynkl nln kik`kg kskakg ]hex`ktn Shoh}nlykg 'Efrh}lohly ]hex`kynfl., Yhaklkl okt~k}kaky 'Dfooxlny~ S}httx}h. Yhaklkl f}eklntktn @nleaxlekl 'Hlrn}flohlyk` f}eklnzkynfl S}httx}h. ikl Yhaklkl ohink okttk 'Oktt Ohink S}httx}h. ohoshlek}xgn Shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl 'Df}sf}kyh Tfdnk` ]htsfltnmn`ny~ Nosf}ykldh., ikl mkeknoklk sx`k shlek}xgl~k yh}gkiks shlynlel~k kaxlykltn tfdnk` sh}xtkgkkl  Yxjxkl Shlh`nynkl nln xlyxa ohlexjn aflths tykahgf`ih} ihlekl ntx xykok ykleexlejkukm tftnk` sh}xtkgkkl ~kle inaknyakl sx`k ihlekl shl~kjnkl nlbf}oktn tfdnk` 'kaxlykltn., thikleakl oklbkky shlh`nynkl nln ingk}ksakl iksky ohomh}nakl afly}nmxtn yh}gkiks shlehomklekl shlh}kskl s}kayna kaxlykltn tftnk` 'tfdnk` kddfxlynle. mken sh}xtkgkkl/ sh}xtkgkkl in Nliflhtnk, thmkm xlyxa nos`hohlyktn kaxlykltn tftnk` yh}`hmng ikgx`x gk}xt inskgkon yhlykle ktsha/ktsha ~kle ohliktk}n ykleeexlejkukm tftnk` sh}xtkgkkl mkna skik ykyklkl bn`ftfbnt okxsxl aflths yhf}nyntl~k

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;53

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

NN,YH@KKG @NYH]KYX]  =,;, Shleh}ynkl Tykahgf`ih} B}hhokl ';>79. ohlihbnlntnakl tykahgf`ih} thmkekn mh}naxy : ‐ kl~ e}fxs f} nlinrnixk` Ugf dkl kbbhdy f} nt kdbbhdyhi m~ ygh kdgnhrhohly  fb ygh f}eklnzkynfl‟t fmjhdynrht‟   Mh}iktk}akl ihbnlntn ~kle inahoxakakl f`hg B}hhokl inkykt iksky inskgkon mkguk tyhahgf`ih} oh}xskakl ah`fosfa kykxsxl nlinrnix ~kle iksky ohoshlek}xgn kykx tkleky mh}shlek}xg yh}gkiks shldksknkl yxjxkl sh}xtkgkkl, thgnleek thdk}k hats`ntny iksky intnosx`akl mkguk tykahgf`ih} iksky ohoshlek}xgn ah`kletxlekl gnixs 'efnledf}ldh}l. sh}xtkgkkl Shliksky `knl yhlykle tykahgf`ih} inahoxakakl f`hg M`kn} hyk` ';>>;. ~knyx : ‐ Kt e}fxs f} nlinrnixk`t ugf gkrh kl nlyh}hty nl ygh kdynflt fb kl f}eklnzkynfl kli kmn`ny~ yf nlb`xhldh ny ‐, Shleh}ynkl ~kle inahoxakakl f`hg M`kn} hy,k` ';>>;. iksky ink}ynakl mkguk tykahgf`ih} thmkekn thmxkg ah`fosfa kykx nlinrnix ~kle ohon`nan ahshlynlekl ikl iksky sx`k ohoshlek}xgn jk`kll~k fsh}ktnflk` sh}xtkgkkl, Jnak indh}okyn thdk}k thdk}k txmtykltnk` ahixk shliksky inkykt ohon`nan f}nhlyktn aflths ~kle tkok ~kyx ohl~kleaxy oktk`kg ah`kletxlekl gnixs 'efnledf}ldh}l.  sh}xtkgkkl, Mh}mhik ihlekl sh}tshaynb yhf}n ahkehlkl 'Kehld~ yhf}~ . ~kle gkl~k mh}f}nhlyktn ahskik okatnok`ntktn ahshlynlekl oktnle/oktnle sngka  'S}nltnsn` ikl kehl. tyhagf`ih} yhf}n thdk}k bn`ftfbnt ohlegxmxleakl bkayf}/ bkayf} hatyh}lk` ~kle tkleky mh}gxmxlekl h}ky ihlekl shldksknkl yxjxkl  sh}xtkgkkl, =,4, ]xkle `nleaxs Tykahgf`ih} Mhmh}ksk `nyh}kyx} ohlhaklakl 9 'hosky. gk` ~kle ohljkin ntx/ntx a}xtnk` ik`ko }xkle `nleaxs tykahgf`ih} tkky nln '`ngky Ah``h~,;>>;1An}m~,;>77. ik`ko 'Ghl}n{xht ikl Tkif}ta~, ;>>>. Ahhosky gk` yh}thmxy kik`kg 1 ';. ]hex`ktn shoh}nlykg 'Efrh}lohlyk` ]hex`kynfl., ~knyx sh}kyx}kl/ sh}kyx}kl ~kle inah`xk}akl shoh}nlykg ohljkin ktsha shlynle ~kle gk}xt insh}gkynakl f`hg sh}xtkgkkl Mhmh}ksk dflyfg ~kle yh}oktxa ik`ko }hex`ktn shoh}nlykg nln kik`kg nznl fsh}ktnflk` sh}xtkgkkl, klk`ntnt ikl tyklik} ikoska `nlexlekl, sh}kyx}kl yhlykle yhlkek ah}jk &sh}mx}xgkl ikl `knll~k Dfegn`` ';>>>. jxek ohlehoxakakl mkguk shoh}nlykg tkleky mh}sh}kl ik`ko ohlekyx} ixlnk xtkgk '=. Ah`fosfa Okt~k}kaky 'Dfooxlny~. Ah`fosfa okt~k}kaky ohlx}xy Ah``~ ';>>;.1 Dfegn`` ';>>>. gk}xt insh}gkynakl , ak}hlk ah`fosfa okt~k}kaky kik`kg h`hohl afltxohl ~kle kakl ohleafltxotn gktn` s}fixatn ik}n sh}xtkgkkl Ah`fosfa `knl ~kle iksky inakyhef}nakl mkenkl ik}n okt~k}kaky kik`kg nltynyxtn shlininakl ~kle th`k`x oh}htsflt thdk}k akjnkl kakihont jnak yh}jkin thtxkyx gk` in ixlnk xtkgk yh}xykok ~kle oh}xenakl okt~k}kaky xoxo ihon ahshlynlekl ikl yxjxkl ah`fosfa yh}yhlyx '4. F}eklntktn @nleaxlekl 'Hlrn}flohlyk` F}eklnzkynfl. ohlx}xy B}hhokl ';>79. ihuktk nln yh`kg ohljkin tk`kg tkyx ahaxkykl afly}f` tftnk` ~kle iksky ohlekuktn kaynbnykt sh}xtkgkkl F}nhlyktn f}eklntktn `nleaxlekl thdk}k xoxo kik`kg ohlegnlik}n hats`fnyktn ~kle mh}`hmngkl yh}gkiks `nleaxlekl gnixs ihon ahshlynlekl sh}xtkgkkl 's}fbny. Kaynbnykt f}eklntktn `nleaxlekl ohlx}xy Ony}fbb, ';>>8.1 Yx}dfyyh ';>>8. ik`ko 'Ghl}n{xht ikl Tkif}ta~, ;>>>. iksky ohofmn`ntktn eh}kakl okt~k}kaky TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;5;

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

ikl fsnln yh}gkiks kaynbnykt sh}xtkgkkl, thgnleek ahshlynlekl f}ekltntn yh}thmxy jnak ynika intnaksn ihlekl mnjkatklk kakl mh}mhlyx}kl ihlekl ahshlynlekl sh}xtkgkkl '9. Ohink Okttk 'Okttohink. ik`ko `nleaxlekl mntlnt tkky nln ohon`nan sh}kl ~kle tkleky ifonlkl ik`ko ohomhlyxa fsnln okt~k}kaky yh}gkiks txkyx kaynbnykt sh}xtkgkkl 'Un``nko,;>>4. Ohlx}xy Offi~ ';>>8. ohink ohl~hinkakl nlbf}oktn mken sh}xtkgkkl ikl iksky sx`k thmkekn k`ky sxm`naktn ikl tftnk`ntktn ~kle inexlkakl f`hg sh}xtkgkkl xlyxa iksky ohomklexl ahsh}dk~kkl 'nokeh. sxm`na yhlykle kaybnykt/ kaynbnykt tftnk` ~kle injk`klakl sh}xtkgkkl Thdk}k agxtxt sh}xtkgkkl/ sh}xtkgkkl ynika sh}lkg ohlegnlik}n ohink okttk jnak yh}jkin nlbf}oktn/ nlbf}oktn yhlykle kaynbnykt tftnk` ixlnk mntlnt ,yhyksn th`k`x ohl~naksn thmkekn txkyx mxayn mkguk sh}xtkgkkl ohosh}thstnakl sh}kl ohink ohokle tkleky shlynle ik`ko ixlnk xtkgk B}hhokl ';>79. jxek ohl~hmxyakl mkguk ohink iksky ohomhlyxa fsnln okt~k}kaky yh}gkiks sh}xtkgkkl ikl gk` yh}thmxy tkleky mh}gxmxlekl h}ky ihlekl ahshlynlekl sh}xtkgkkl, thgnleek ohink jxek tk`kg tkyx ah`fosfa ~kle ohljkin tykahgf`ih} Dfegn` ';>>>. ohomxky txkyx ofih` yhlykle gxmxlekl sh}xtkgkkl ihlekl tykah gf`ih} skik tkky thak}kle nln kik`kg oh`nsxyn : Ekomk} ;, ]XKLE @NLEAXS TYKAH GF@IH] 

Efrh}loh ly

Dffoxlny~

Dfoskl~

Txomh} : Dfegn`` ';>>>. =,9, Ykleeexle jkukm Tftnk` sh}xtkgkkl 'Tfdnk` Df}sf}kyh ]htsfltnmn`ny~. A`ktnbnaktn aflthsyxk` ykleexlejkukm tfdnk` sh}xtkgkkl inahoxakakl f`hg Dk}}f` ';>>;.1 Uky}nda ikl Dfgkl ';>78. ihlekl ohomh}nakl ak}kayh}ntyna ykleexle jkukm sh}xtkgkkl ~kle iniktk}akl skik 9 'hosky. ynsh sh}xtkgkkl ~knyx : ';. Ynsh sh}xtkgkkl ]hkaynb  ']hkdynrh. ihlekl ak}kayh}ntyna 1 k Ynika kikl~k ixaxlekl ik}n Oklkjhohl m oklkjhohl oh}ktk hlynykt tfdnk` nyx ynika shlynle d Ynika kikl~k `ksf}kl yhlykle `nleaxlekl tfdnk` sh}xtkgkkl i ynika kikl~k ixaxlekl sh`kyngkl yhlykle hlynykt tfdnk` ahskik ak}~kukl TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;5=

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

'=. Ynsh Sh}xtkgkkl Ihbhltnb  'Ihbhltnrh.ihlekl ak}kayh}ntyna1 k Ntx `nleaxlekl tfdnk` gkl~k insh}gkynakl jnak insklikle sh}`x m Tnaks sh}xtkgkkl yh}eklyxle skik ahmnjkakl shoh}nlykg yhlykle ikoska `nleaxlekl tfdnk` ~kle gk}xt in`ksf}akl d Thmkgkenkl ahdn` ak}~kukl ohliksky ixaxlekl xlyxa ohlenaxyn sh`kyngkl yhlykle `nleaxlekl tfdnk` sh}xtkgkkl '4. Ynsh Sh}xtkgkkl Kafofikynb  'Kddfofikynrh.ihlekl ak}kayh}ntyna1 k Yh}ikskyl~k mhmh}ksk ahmnjkakl Yfs Oklkjhohl yhlykle `nleaxlekl tftnk` m Ahenkykl kaxlykltn tfdnk` in`ksf}akl thdk}k nlyh}lk` ikl thmkgkenkl ahdn` thdk}k hatyh}lk` i Yh}iksky mhmh}ksk ak}~kukl ohliksky ixaxlekl xlyxa ohlenaxyn sh`kyngkl yhlykle `nleaxlekl tfdnk` sh}xtkgkkl '9. Ynsh Sh}xtkgkkl S}fkaynb  'S}fkdynrh.ihlekl ak}kayh}ntyna1 k Yfs Oklkjhohl ohlixaxle thshlxgl~k ohlehlkn ntx/ ntx `nleaxlekl tfdnk` sh}xtkgkkl m Ahenkykl kaxlykltn tfdnk` in`ksf}akl mkna thdk}k nlyh}lk` okxsxl hatyh}lk` sh}xtkgkkl d Ak}~kukl ohosh}f`hg sh`kyngkl thdk}k mh}ahtnlkomxlekl yhlykle kaxlykltn ikl `nleaxlekl tfdnk` sh}xtkgkkl =,8, Sh}kl Kaxlykltn Tftnk` Ohlx}xy Ghli}nathl ';>>9., kaxlykltn tftnk` thdk}k yhf}nynt ohlt~k}kyakl sh}xtkgkkl gk}xt oh`ngky `nleaxlekl tftnk`l~k klyk}k `knl okt~k}kaky, afltxohl, shah}jk, shoh}nlykg ikl sngka `knl ~kle iksky ohljkin shlixaxle jk`kll~k fsh}ktnflk` ak}hlk sh}ehth}kl ykleexlejkukm sh}xtkgkkl Gk` ~kle tkok jxek inahoxakakl f`hg E}kohh '=333. ~knyx ‐ Bnlkldnk` }hsf}yt s}hsk}hi m~ }hsf}ynle hlynynht k}h k okjf} ktshdy fb  df}sf}kyh efrh}lkldh kli kddfxlykmn`ny~   @hmng jkxg Uf``nl ';>>>. ohl~kykakl 1 ‐ Bn}ot oxty ykah k }htsfltnm`h kss}fkdg nl yghn} mxtnlhtt kdynrnynhtdkxth fb Ygh}h nt sxm`nd inttkyntbkdynfl,nos`hohlykynfl fb yghn}t }htsfltnmn`nynht tgfx`i mh hwsfthi ky bnlkldnk` nlbf}okynfl yf hwyh}lk` xth} ‟  Mh}iktk}akl mhmh}ksk shliksky sk}k shlh`nyn yh}thmxy iksky injh`ktakl mkguk xlyxa ohlikskyakl ekomk}kl yhlykle kaxlykltn tfdnk` sh}xtkgkkl, hlynykt mntlnt gk}xt okosx ohlekatht `nleaxlekl tftnk`l~k, thyh`kg nyx xlyxa ohlnlika `kljxyn ikl ohlexax} ahshakkl yh}thmxy sh}xtkgkkl ohoh}`xakl nlbf}oktn thdk}k sh}nfinak`, thgnleek nlbf}oktn nln ingk}ksakl iksky ohomh}nakl afly}nmxtn ~kle mh}oklbkky mken thoxk sngka 'Tgk}hgf`ih}t tykahgf`ih}t ihmygf`ih}t. Ekomk} = 'ixk. mh}naxy nln iksky ohljh`ktakl ah}kleak shonan}kl mkguk kaxlykltn tftnk` in`katklkakl kykt iktk} kaynbnykt tftnk` ~kle injk`klakl f`hg txkyx hlynykt mntlnt, th`kljxyl~k ins}ftht mh}iktk}akl s}nltns, ohyfih ikl aflths kaxlykltn xlyxa inxleaksakl mken sngka — sngka ~kle mh}ahshlynlekl, ahoxinkl ik}n nlbf}oktn ~kle ingktn`akl shleexlk nlbf}oktn kakl iksky ohlhlyxakl ahmnjkakl th`kljxyl~k xlyxa kaynbnykt tftnk` ikl ahmnjkakl xlyxa `nleaxlekl tftnk` hlynykt mntlnt ~kle injk`klakl Tnyxktn ikl aflintn thsh}yn ~kle yh`kg inx}knakl inkykt ohlxlyxy txkyx hlynykt mntlnt xlyxa okosx ohlekatht ahshlynlekl `nleaxlekl tftnk`l~k ~kle innaxyn ihlekl shlexleakskl ikl sh`ksf}kl ahskik sngka—sngka ~kle mh}ahshlynlekl thgnleek oh`kgn}akl thmxkg `ksf}kl 'fxysxy. ~kle ohlihta}nstnakl thek`k ktsha ~kle iksky ohlixaxle ah`kletxlekl gnixs TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;54

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

thmxkg hlynykt Intnln`kg sh}kl kaxlykltn ingk}ksakl iksky oh}htsflt `nleaxlekl tftnk`l~k thmkekn sh}uxjxikl ahshakkl ikl ahshix`nkl hlynykt mntlnt yh}gkiks `nleaxlekl tftnk`l~k Ekomk} =, TNA@XT KAXLYKLTN TFTNK@ S}ftht Kaxlykltn Tftnk`

Kaynbnykt Tftnk`

Nlbf}oktn Kaxlykltn Tftnk`

Txomh} : Kznzx` '=33;. inkiksyktn mh}iktk}akl Ghli}nathl '=333. =,2, Shlh`nynkl Yh}ikgx`x Mhmh}ksk shlh`nynkl yh}ikgx`x ~kle ohomkgkt yhlykle ntx/ntx sh}ykleexlejkukmkl ikl kaxlykltn tftnk` sh}xtkgkkl yh}in}n ik}n Mkomkle Txinm~f ';>77. ~kle ohl~nosx`akl yhlykle }hlikgl~k ahtkik}kl sh}xtkgkkl in Nliflhtnk yhlykle shlynlel~k ykleexlejkukm tfdnk`1 Shlh`nynkl Kli}hu, hyk` ';>7>. in Ok`k~tnk ~kle ohomxaynakl mkguk Shlexleakskl tftnk` sh}xtkgkkl oh}xskakl gk` ~kle `kzno in`kaxakl 1 Un``nko ';>>4. in Koh}nak th}naky ihlekl ahtnosx`kl tyxin mkguk `nleaxlekl tftnk` sh}xtkgkkl shlynle xlyxa insxm`naktnakl in Ohink okttk1 Kiko, hyk` ';>>5. in 2 Lhek}k H}fsk : S}kldnt, Jh}okl, Tuntt, Nleeh}nt ikl Mh`klik ihlekl ahtnosx`kl Sh}xtkgkkl Mhtk} `hmng tnelnbnakl ohlexleaksakl kaxlykltn tfdnk` inmklinleakl ihlekl sh}xtkgkkl ahdn`1  Ytkle ikl H}nda UA ';>>7. inlhek}k Tnleksx}k ohlhoxakl Shlexleakskl tftnk` sh}xtkgkkl oh}xskakl gk` ~kle `kzno in`kaxakl1 Shlh`nynkl N}hlh Ghl}n{ht ikl Tkif}ta~ ';>>>. in lhek}k Aklkik ~knyx Ykleexle jkukm tftnk` sh}xtkgkkl ohljkin sh}gkynkl shlynle mken sh}xtkgkkl1 Dfegn`` ';>>>. in Kxty}k`nk ihlekl gktn` tyxin Shoh}nlykg ikl okt~k}kaky ohon`nan nlyh}katn ~kle tnelnbnakl yh}gkiks kaynbnykt sh}xtkgkkl1 Shlh`nynkl Oxt`no Xyfof '=333. in Nliflhtnk ~knyx S}kayna shlexleakskl Tftnk` sh}xtkgkkl oktng tkleky }hlikg ihlekl ynek yhok shlexleakskl1 Ghl~ ikl Ox}yklf '=333.  jxek in Nliflhtnk ~knyx S}kayna shlexleakskl Tftnk` sh}xtkgkkl in MHJ oktng tkleky }hlikg ihlekl hlko yhok shlexleakskl Ahoxinkl shlh`nynkl S}kihhs Aklyk ]k~ '=33;. in Nlink ~kle ohlhoxakl Sh}kyx}kl shoh}nlykg yhlykle shleh`f`kkl sh}xtkgkkl ~kle ohosh}gkynakl ykleexle jkukm tftnk` sh}xtkgkkl ohon`nan ikoska yh}gkiks anlh}jk sh}xtkgkkl =,2, Shlehomklekl Gnsfyhtnt ikl Ah}kleak Shonan}kl Yhf}nynt =,2,;, ]hex`ktn Shoh}nlykgkl 'Efrh}lohly ]hex`kynfl. Ohlx}xy Dfegn`` ';>>>. ]hex`ktn shoh}nlykg iksky inskgkon thmkekn mkenkl ~kle ynika iksky insntkgakl ik}n `nleaxlekl sh}xtkgkkl, thmkm thmkekn mkikl shomxky sh}kyx}kl ']hex`kyf} Mfi~. shoh}nlykg ohon`nan TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;59

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

sh}kl tnelnbnakl yh}gkiks ahmnjkakl ~kle inmxky f`hg sh}xtkgkkl yh}gkiks `nleaxlekl hatyh}lk`l~k Thjk`kl ihlekl Dfegn`` ';>>>., Ghl}n{xht ikl Tkif}ta~ ';>>>. jxek oh}hafohliktnakl mkguk ]hex`ktn shoh}nlykg ohon`nan shlek}xg yh}gkiks yhlykle shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl Sh}kl shoh}nlykg ohljkin shlynle ak}hlk shoh}nlykgkl jxek oh}xskakl mkenkl tk`kg tkyx afosflhl tykahgf`ih} sh}xtkgkkl 'B}hhokl,;>79. In Nliflhtnk thlin}n ahmnjkakl shoh}nlykg ~kle ohukjnmakl MXOL ohlek`faktnakl thmkgkenkl `kmkl~k xlyxa shlehomklekl Xtkgk Ahdn` Ohlhlekg 'XAO. ikl Sh}kyx}kl Ihsk}yhohl ahthgkykl oh`k`xn Mkikl Shlekuktkl Fmky ikl okaklkl 'SFO. xlyxa ohlexjn s}fixa/s}fixa ~kle ingktn`akl f`hg sh}xtkgkkl iksky injkinakl dflyfg ik}n sh}kl shoh}nlykg thmkekn tykahgf`ih} ~kle gk}xt inskyxgn f`hg sh}xtkgkkl Mh}iktk}akl mhmh}ksk }hbh}hltn hosn}nt ~kle inx}knakl inkykt okak gnsfyhtnt ; 'tkyx. inl~kykakl : G; ? ]hex`ktn Shoh}nlykg 'Efrh}lohly ]hex`kynfl. mh}shlek}xg thdk}k  sftnynb yh}gkiks Shlynlel~k Ykleexle jkukm tftnk` sh}xtkgkkl =,2,=, Yhaklkl Okt~k}kaky 'Dfooxlny~ S}httx}h.  Yhaklkl okt~k}kaky jxek tkky nln tkleky ohon`nan sh}kl shlynle mken ah`kletxlekl gnixs sh}xtkgkkl 'Dfegn``,;>>>. Ohlx}xy M`kn} ';>>;. Okt~k}kaky mkna thdk}k nlinrnix okxsxl ah`fosfa iksky ohoshlek}xgn k}kg ikl ahmnjkakl thmxkg f}eklntktn sh}xtkgkkl Ghl}n{xht ikl Tkif}ta~ ';>>>. jxek oh}hafohliktnakl mkguk Yhaklkl okt~k}kaky ohon`nan shlek}xg yh}gkiks yhlykle shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl Sh}kl okt~k}kaky ohljkin shlynle ak}hlk jxek oh}xskakl mkenkl tk`kg tkyx afosflhl tykahgf`ih} sh}xtkgkkl 'B}hhokl,;>79. In Nliflhtnk sh}kl okt~k}kaky ~kle inukan`n f`hg f}eklntktn okt~k}kaky thsh}yn Okjh`nt X`kok Nliflhtnk ~kle ohlekyx} yhlykle th}ynbnaktn gk`k` xlyxa ohlexjn s}fixa/ s}fixa ~kle ingktn`akl f`hg sh}xtkgkkl iksky injkinakl dflyfg ik}n sh}kl okt~k}kaky thmkekn tykahgf`ih} ~kle gk}xt insh}gkynakl f`hg sh}xtkgkkl Dflyfg aktxt `knl kik`kg thsh}yn inyf`kal~k ahenkykl SYNlyn Nlif}k~fl Xykok in Sf}thk, Txoxy f`hg okt~k}kaky ~kle mh}kik in`faktn sh}xtkgkkl jxek thmkekn mxayn ihonankl shlynlel~k shlek}xg okt~k}kaky inthanyk} sh}xtkgkkl, ihlekl ihonankl hlynykt mntlnt gk}xt yhyks ohosh}gkynakl hlynykt tftnk`l~k 'Kznzx`, =33;. Mh}iktk}akl mhmh}ksk }hbh}hltn hosn}nt ~kle inx}knakl inkykt okak gnsfyhtnt = 'ixk. inl~kykakl : G= ? Yhaklkl Okt~k}kaky 'Dfooxlny~ S}httx}h. mh}shlek}xg thdk}k  sftnynb yh}gkiks Shlynlel~k Ykleexle jkukm tftnk` sh}xtkgkkl =,2,4, Yhaklkl F}eklntktn @nleaxlekl 'Hlrn}flohlyk` F}eklnzkynfl S}httx}h. Gxly ikl Kxtyh} ';>>3. ohl~kykakl f}eklntktn `nleaxlekl ohon`nan sh}kl thmkekn ukikg afly}f` tftnk` ~kle bfaxt yh}gkiks shomklexlkl mh}ah`kljxykl ~kle ohosh}gkynakl ktsha/ktsha `nleaxlekl gnixs Th`kljxyl~k ]fohh ';>>=. ohlf}fyn shlynlel~k ixlnk mntlnt ohosh}gkynakl ntx/ntx `nleaxlekl gnixs ikl txomh}ik~k k`ko thmkekn ohink xlyxa ohljk`klakl bxletn/bxletn `nleaxlekl ~kle kik skik sh}xtkgkkl Ghl}n{xht ikl Tkif}ta~ ';>>>. jxek oh}hafohliktnakl mkguk Yhaklkl f}eklntktn `nleaxlekl ohon`nan shlek}xg yh}gkiks yhlykle shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl Yhaklkl f}eklntktn `nleaxlekl ohljkin shlynle ak}hlk  jxek oh}xskakl mkenkl tk`kg tkyx afosflhl tykahgf`ih} sh}xtkgkkl 'B}hhokl,;>79. Skik ixlnk Nlyh}lktnflk` inahlk` f}eklntktn `nleaxlekl TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;58

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

gnixs E}hhlshkdh ~kle tkeky bfaxt yh}gkiks ntx/ntx `nleaxlekl, thikleakl ahmh}kikkl f}eklntktn `nleaxlekl gnixs in Nliflhtnk inahlk` ihlekl f}eklntktn @TO '`homkek Tukik~k oktk~kaky. `nleaxlekl gnixs Thmxkg dflyfg aktxt kaynbnykt @TO `nleaxlekl in Nliflhtnk kik`kg nlrhtynektn ~kle in`kaxakl f`hg UK@GN kykt shldhok}kl txlekn in s}fsnltn ]nkx ~kle mh}ktk` ik}n shomxklekl `nomkg sh}xtkgkkl ~kle ohlekanmkyakl }nmxkl haf} nakl okyn ikl }xtkal~k gkmnyky inoxk}k txlekn Yhoxkl/yhoxkl @TO `nleaxlekl yh}thmxy yhlyxl~k kakl inynlika`kljxyn f`hg sh}xtkgkkl thgnleek sh}xtkgkkl kakl oh`ngky thihonankl shlynlel~k sh}kl f}eklntktn `nleaxlekl skik tkky nln Ihlekl ihonankl iksky inskgkon mkguk Yhaklkl f}eklntktn `nleaxlekl ohljkin tk`kg tkyx bkayf} shlynle ~kle gk}xt insh}gkynakl f`hg sh}xtkgkkl Mh}iktk}akl mhmh}ksk }hbh}hltn hosn}nt ~kle inx}knakl inkykt okak gnsfyhtnt 4 'ynek. inl~kykakl : G4 ? Yhaklkl F}eklntktn `nleaxlekl 'Hlrn}flohlyk` F}eklnzkynfl S}httx}h. mh}shlek}xg thdk}k sftnynb yh}gkiks Shlynlel~k Ykleexle  jkukm tftnk` sh}xtkgkkl =,2,9, Yhaklkl Ohink okttk 'Oktt ohink S}httx}h. Un``nko ';>>4. ohl~kykakl sh}xtkgkkl tkleky mh}ahshlynlekl ihlekl sngka ohinkokttk 'sh}t., gk` nln iksky inskgkon ak}hlk ohink iksky ohoshlek}xgn sh}thstn okt~k}kaky yh}gkiks sh}xtkgkkl Th`kljxyl~k ]fohh 'Ony}fbb,hyk` ;>7>1 Ofii~,;>>8. ohl~f}fyn yhlykle sh}kl ohink okttk thmkekn k`y sxm`naktn ahmnjkakl/ahmnjkakl sh}xtkgkkkl ~kle ohl~kleaxy ntx/ntx tftnk` ikl `nleaxlekl Ghl}n{xht ikl Tkif}ta~ ';>>>.  jxek oh}hafohliktnakl mkguk Yhaklkl ohink okttkt ohon`nan shlek}xg yh}gkiks yhlykle shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl Ohink okttk ohljkin shlynle ak}hlk jxek oh}xskakl mkenkl tk`kg tkyx afosflhl tykahgf`ih} sh}xtkgkkl 'B}hhokl,;>79. Skik h}k yhalf`fen nlbf}oktn ihuktk nln ohink okttk iksky ohleexlkakl mh}mkekn ohink ik`ko kaynbnyktl~k thgnleek sh}xtkgkkl jxek gk}xt }htsfl yh}gkiks sh}ahomklekl yhalf`fen ikl ohink yh}thmxy 'Tgn}krktyk ikl Tnfoaft,;>7>. Ihlekl ihonankl iksky inskgkon mkguk Yhaklkl Ohinkokttk ohljkin tk`kg tkyx bkayf} shlynle ~kle gk}xt insh}gkynakl f`hg sh}xtkgkkl Mh}iktk}akl mhmh}ksk }hbh}hltn hosn}nt ~kle inx}knakl inkykt okak gnsfyhtnt 9 'hosky. inl~kykakl : G9 ? Yhaklkl Ohink Okttk 'Oktt ohink S}httx}h. mh}shlek}xg thdk}k  sftnynb yh}gkiks Shlynlel~k Ykleexle jkukm tftnk` sh}xtkgkkl =,2,8, Shlynlel~k Kaxlykltn Tftnk` 'Tftnk` KddfxynleNosf}ykldh . Ohlx}xy Ghli}nathl ';>>9., kaxlykltn tftnk` ohlt~k}kyakl sh}xtkgkkl gk}xt oh`ngky `nleaxlekl tftnk`l~k E}kooh '=333. ohlhoxakl mxayn shlynlel~k sh`ksf}kl tfdnk` ak}hlk kikl~k ykleexle  jkukm tfdnk` sh}xtkgkkl Kiko hyk` ';>>5. ohlxljxaakl mkguk s}kayna shlexleakskl tftnk` oh}xskakl gk` ~kle `kzno ik`ko `ksf}kl ykgxlkl sh}xtkgkkl Ihlekl ihonankl iksky inskgkon mkguk Ykleexle jkukm tfdnk` ohljkin tk`kg tkyx bkayf} shlynle ~kle ohoshlek}xgn sh}xtkgkkl oh`katklkakl kaxlykltn tftnk`l~k Mh}iktk}akl mhmh}ksk }hbh}hltn hosn}nt ~kle inx}knakl inkykt okak gnsfyhtnt 8 '`nok. inl~kykakl : G8 ? Shlynlel~k Ykleexle jkukm tftnk` sh}xtkgkkl mh}shlek}xg thdk}k  sftnynb yh}gkiks shlynlel~k kaxlykltn tftnk` =,5, Ah}kleak Shonan}kl Yhf}nynt TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;52

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

Thyh`kg shlehomklekl gnsfyhtnt shlh`nynkl, gxmxlekl/gxmxlekl klyk}k Rk}nkmh` shlh`nynkl yh}thmxy thdk}k ah}kleak aflthsyxk` iksky inekomk}akl thmkekn mh}naxy:

Ekomk}, 4, AH]KLEAK SHONAN]KL YHF]NYNT

Efrh}lohly ]hex`kynfl W;

G;

Dfooxlny~ S}httx}h W=

Hlrn}folhyk` F}ek,lnzkynfl S}httx}h W4

G8

G=

G4

Df}sf}kyh Tfdnk` }htsfltnmn`ny~ Nosf}ykldh ^

Tfdnk`

Kddfxlynle

G9 Oktt Ohink S}httx}h W9

Txomh} : Inofinbnaktn ikl inkiksyktnakl ik}n Ghl}n{xht ikl Tkmf}ta~ ';>>>.

NNN, OHYFIH SHLH@NYNKL 4,;, Sfsx`ktn Tkosh` ikl Yhalna Shlexosx`kl ikyk Sfsx`ktn shlh`nynkl nln kik`kg th`x}xg sh}xtkgkkl ~kle mh}fsh}ktn inafyk Ohikl s}fsnltn Txokyh}k Xyk}k, jxo`kg sfsx`ktn ik`ko shlh`nynkl nln ynika inahykgxn, ak}hlk ynika yh}thinkl~k ikyk thdk}k sktyn yhlykle jxo`kg sh}xtkgkkl ~kle oktng mh}fsh}ktn mh}iktk}akl ikyk skik nlihat sh}xtkgkkl afyk Ohikl ~kle inyh}mnyakl f`hg Mkikl Sxtky Tykyntyna ykgxl =333 Ihtknl tkosh` kik`kg ohyfih tkosh` ynika kdka 'lfl s}fmkmn`ny~  tkos`nle. Ohlx}xy Thak}kl ';>>=., ohyfih nln `hmng yhsky inexlkakl jnak  jxo`kg sfsx`ktn ynika inahykgxn kykx ynika iksky inyhlyxakl yh}`hmng ikgx`x  Yhalna shlekomn`kl tkosh` ~kle inexlkakl kik`kg ihlekl yhalna ahoxikgkl 'dflrhlnhldh tkos`nle. ~knyx ihlekl dk}k ohlexosx`akl ikyk tkosh` ik}n txkyx txomh} kykx nlbf}oktn ~kle yh}think yklsk ohosh}gkynakl ak}kayh}ntyna tkosh` 'Thak}kl,;>>=. Shlexosx`kl ikyk in`kaxakl ihlekl ohyfih ox`yns`h sgkth 'ox`yn tykehi. ~knyx ihlekl oh`kaxakl mhmh}ksk xtkgk xlyxa ohlnleakyakl }htsflth }kyh 'Dffsh} ikl Hof}~,;>>>. Ykgks sh}ykok thmkl~ka 433 axhtnflh} ininty}nmxtnakl oh`k`xn jktk sft 'okn` tx}rh~., ykgks ahixk thmkl~ka 4; sh}xtkgkkl TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;55

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

ingxmxlen oh`k`xn yh`hsfl ikl aflyka sh}tfl xlyxa inonlykakl jkukmkl kykt axhtnflh} ~kle inmh}nakl 4,= Ihbnlntn Fsh}ktnflk` ikl Tak`k Shlexax}kl Rk}nkmh` Ahth`x}xgkl rk}nkmh` ~kle inexlkakl ik`ko shlh`nynkl injh`ktakl :

nln iksky

 YKMH@ ; IHBNLNTN FSH]KTNFLK@ IKL TAK@K SHLEXAX]KL RK]NKMH@ Rk}nkmh`

L

Ihbnlntn Fsh}ktnflk`

Nlinakyf} Shlexax}kl rk}nkmh`

Tak`k shlexax}kl

3;,

^: Sh}thstn Snosnlkl k, Sh}hldklkkl Afonyh ikl Nlty}xohl Shlynlel~k  sh}xtkgkkl yhlykle S}fe}ko ikl Ykleexle jkukm inofinbnaktn ikl Ykleexle  sh}`x kykx ynikal~k tftnk` Sh}xtkgkkl inkiksyktnakl ik}n Jkukm Tftnk` ykleexlejkukm  m, Kikl~k shl~kosknkl S}fe}ko nyho/nyho  sh}xtkgkkl tftnk` sh}xtkgkkl Ykleexlejkukm tftnk` ahskik  sh}ykl~kkl ~kle inuxjxiakl Tgk}hgf`ih}  Ghl}n{xht ikl ihlekl d, Kikl~k shl~kosknkl S}fe}ko Tkif}ta~ ';>>>. inmhlyxal~k Ykleexlejkukm tftnk` ihlekl tak`k afonyh `nleaxlekl  sh}xtkgkkl ahskik ak}~kukl  @nah}y  taf} ;t&i tftnk` sh}xtkgkkl ikl tykahgf`ih} `knll~k 1 8 tkleky ynika  ikl s}fe}ko th}yk  shoh}nlykg ikl okt~k}kaky thyxjx t&i tkleky afonyohl i, B}haxhltn Shl~kosknkl thyxjx,  sh}xtkgkkl ykleexlejkukm tftnk` ahskik yh}gkiks sft/sft tgk}hgf`ih}t ikl tykah gf`ih}  tftnk`  sh}xtkgkkl

3=,

W; : ]hex`ktn Shoh}nlykg

34,

W= : Yhaklkl Okt~k}kaky

Sh}kyx}kl/ k, Ykleekskl kykt sh}kyx}kl  sh}kyx}kl ~kle  shoh}nlykg yhlykle ohlekyx} yhlykle `nleaxlekl tftnk` sh}xtkgkkl ykleexlejkukm  m, Ixaxlekl yh}gkiks s}fe}ko/ tftnk` sh}xtkgkkl  s}fe}ko shoh}nlykg ~kle inah`xk}akl d, Ahskyxgkl ikl shlh}kskl f`hg Shoh}nlykg kyx}kl/kyx}kl shoh}nlykg  mkna sxtky okxsxl i, B}haxhltn sh`ksf}kl ahskik ikh}kg nltykltn shoh}nlykg

Sh}gkynkl k,  sh}xtkgkkl yh}gkiks nlbf}oktn/  m, nlbf}oktn ~kle intkosknakl f`hg okt~k}kaky d,

Ykleekskl sh}xtkgkkl kykt oktxakl ik}n okt~k}kaky Ixaxlekl sh}xtkgkkl yh}gkiks ahenkykl tftnk` ahokt~k}kakykl Ahmnjkakl Oklkjhohl

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

Tik

Tik

;57

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

yh}gkiks `nlexlekl  sh}xtkgkkl i, B}haxhltn kaynbnykt  sh}xtkgkkl

THTN

tftnk` tftnk`

39, W4 : Yhaklkl F}eklntktn @nleaxlekl

Sh}gkynkl k,  sh}xtkgkkl yh}gkiks kaynbnykt  m, f}eklntktn `nleaxlekl '@TO `nleaxlekl. d,

i,

Rk}nkmh`

L 32,

W8:

Ihbnlntn Fsh}ktnflk`

Ykleekskl sh}xtkgkkl yhlykle f}eklntktn `nleaxlekl Ixaxlekl sh}xtkgkkl yh}gkiks kaynbnykt f}eklntktn `nleaxlekl Tnaks sh}xtkgkkl yh}gkiks oktxakl ik}n f}eklntktn `nlexlekl B}haxhltn sh}xtkgkkl ohlh}nok kxinhltn f}eklntktn `nleaxlekl

Nlinakyf} Shlexax}kl rk}nkmh`

Tik

Tak`k shlexax}kl

Shlynlel~k Kaxlykltn Tftnk`

k, Shokgk Nlty}xohl okl snosnlkl sh}xtkgkkl inahomkleakl yh}gkiks aflths n tfdnk` Shlh`nynkl '=33;.  m, Shleka  xkl ikl shlexax}kl kaxlykltn tfdnk` d, Shlh}ks kl kaxlykltn tfdnk` i, Sh`ksf}   kl ikl sxm`naktn kaxlykltn tfdnk` ahskik tykahgf`ih}  Txomh} : Inofinbnaktn ikl kiksyktnakl xlyxa aflyhat Nliflhtnk ik}n Ghl}n{xht ikl Tkif}ta~ ';>>>.

4,9, Ohyfih Klk`ntnt Ikyk 4,9,;,Xjn Axk`nykt ikyk ikl Ktxotn A`ktna  Shlexjnkl axk`nykt ikyk in`kaxakl oh`k`xn xjn }h`nkmn`nykt ikl rk`ninykt xlyxa ohlehykgxn afltntyhltn ikl kax}ktn ikyk ~kle inaxosx`akl ik}n shleexlkkl nlty}xohl 'Gkn},;>>7. Shlexjnkl nln in`kaxakl ihlekl ohlegnyxle afhbntnhl D}flmkdg k`sgk ik}n oktnle/oktnle nlty}xohl ik`ko tkyx rk}nkmh` Nlty}xohl iksky inakykakl gklik` ']h`nkmh`. mn`k ohon`nan afhbntnhl d}flmkdg k`sgk `hmng ik}n 3,23 'Lxlk``~,;>57 ik`ko Noko Egfzk`n, =33;., ikl D}flmkdg k`sgk ~kle thokanl ohlihakyn ;, thokanl ynleen afltntyhltn nlyh}lk` }h`nkmn`nyktl~k 'Thak}kl, ;>>=. Xjn rk`ninykt aflyhl 'Dflyhly  rk`niny~. in`kaxakl ihlekl ohlegnyxle af}h`ktn 'shk}tfl df}}h`kynfl. klyk}k taf} oktnle/oktnle mxyn} sh}ykl~kkl ihlekl yfyk` taf} sh}ykl~kkl Gktn` ~kle in t~k}kyakl kik`kg gk}xt yh}iksky af}h`ktn ~kle tnelnbnakl klyk}k oktnle/oktnle nyho nlinakyf} ihlekl yfyk` ln`kn nlinakyf}, thgnleek iksky intnosx`akl mkguk oktne/oktnle sh}ykl~kkl kik`kg rk`ni 'Gkn}, ;>>7,Noko Egfzk`n,=33;. Shlh`nynkl nln jxek ohlexjn ktxotn a`ktna ~kle oh`haky skik sh}tkokkl ofih` }he}htn thgnleek ikyk/ikyk ~kle inexlkakl ik`ko shlexjnkl gnsfyhtnt mhmkt ik}n ktxotn a`ktna 'Exjk}kyn,;>>81 Gkn}, ;>>71 Thak}kl,;>>=. 4,9,=, Xjn Gnsfyhtnt TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;5>

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

Xlyxa shlexjnkl ahth`x}xgkl Gnsfyhtnt, shlh`nynkl nln ohleexlkakl ixk Ofih` ]he}htn 'Yuf ]he}htnfl Ofih`. ~knyx klk`ntnt ]he}htn mh}eklik 'Ox`yns`h }he}htnfl. ikl ]he}htn skleaky axki}ky yh}ahdn` 'F}inlk}~ @hkty  T{xk}h., 'Exjk}kyn,;>>81 Gkn},;>>7. Ofih` sh}tkokkl }he}htn xlyxa shlexjnkl Gnsfyhtnt ;, =,4 ikl 9 iksky inx}knakl thmkekn mh}naxy: ^ ;? k !

w; !

;

w= !

=

w4!

4

w9! h ••••••••••••••';. Ahyh}klekl :

9

k : Dfltyklyk ν : Afhbntnhl ]he}htn  ^; : Shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl 'Df}sf}kyh Tfdnk` ]htsfltnmn`ny~ Nosf}ykldh. w; : ]hex`ktn Shoh}nlykg 'Efrh}lohly ]hex`kynfl. w= : Yhaklkl okt~k}kaky 'Dfooxlny~ S}httx}h w4 :  Yhaklkl f}eklntktn @nleaxlekl 'Hlrn}flolhyk` f}eklnzkynfl S}httx}h. . w9 :  Yhaklkl ohink okttk 'Oktt Ohink S}httx}h. Xlyxa Gnsfyhtnt 8 sh}tkokkl Ofih` ]he}htn F@T 'F}inlk}~ @hkty  T{xk}h.,~knyx: ^ = ? k !

w8 ! h

8

••••••••••••••••••••••'=. Ahyh}klekl :

k : Dfltyklyk ν : Afhbntnhl ]he}htn  ^= : Shlynlel~k Kaxlykltn Tftnk` 'Tfdnk` Kddfxlynle Nosf}ykldh. W8 : Shlynlel~k Ykleexle jkukm Tftnk` sh}xtkgkkl 'Df}sf}kyh Tfdnk` ]htsfltnmn`ny~ Nosf}ykldh. Shlexjnkl Gnsfyhtnt inx}knakl thmkekn mh}naxy : k, Xjn Sk}tnk` 'Afhbntnhl }he}htn. kykx inthmxy ihlekl xjn y, ~knyx xlyxa ohlexjn tnelnbnakltn afltyklyk ikl rk}nkmh` nlihshlihl ~kle yh}iksky ik`ko sh}tkokkl yh}thmxy thdk}k nlinrnix kskakg mh}shlek}xg yh}gkiks ln`kn rk}nkmh` ihshlihl 'Exjk}kyn,;>>81 Gkn}, ;>>71K`enbk}n,;>>51Noko Egfzk`n,=33;1 Tnleeng tklyftf,=33;. Xlyxa shlexjnkl nln in`kaxakl ihlekl oh`ngky s}fmkmn`nykt xjn sk}tnk` skik ykmh` dfhbndnhly Tnelnbndkly  skik fxysxy ykmh` Klfrk ~kle ingktn`akl ihlekl mklyxkl s}fe}ko ks`naktn TSTT inoklk: Jnak ln`kn S}fmkmn`nykt 's rk`xh. 0 3,38, okak Gnsfyhtnt lf` inyf`ka thmk`nal~k Gnsfyhtnt k`yh}lkynb ~kle inkjxkakl ik`ko shlh`nynkl nln iksky inyh}nok, 'afhbntnhl }he}htn tnelnbnakl. skik ynleaky tnelnbnakltn 8 ( '`nok sh}thl.  m, Shlexjnkl yh}gkiks shlek}xg rk}nkmh` nlihshlihl thdk}k mh}tkok 'tnox`ykl., in`kaxakl xjn B, ~knyx xlyxa ohlehykgxn kskakg thoxk rk}nkmh` nlihshlihl thdk}k mh}tkok/tkok iksky mh}shlek}xg yh}gkiks rk}nkmh` ihshlihl 'Exjk}kyn,;>>81 K`enbk}n,;>>51Gkn},;>>71Oktfl,=3331 Noko Egfzk`n,=33;1 Tnleeng tklyftf,=33;. Xlyxa shlexjnkll~k in`ngky ik}n ln`kn s}fmkmn`nykt 's rk`xh. ~kle yh}iksky skik ykmh`  Klfrk ln`kn B ik}n ikyk gktn` f`kgkl 'fxysxy. s}fe}ko ks`naktn TSTT, inoklk jnak S}fmkmn`nykt ' s rk`xh . 0 338, okak thdk}k tnox`ykl ahth`x}xgkl rk}nkmh` nlihshlihl ohon`nan shlek}xg thdk}k mh}tkok/tkok, skik ynleaky tnelnbnakltn 8 ( '`nok sh}thl. TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;73

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

NR, KLK@NTNT GKTN@ SHLH@NYNKL Ikyk ihofe}kbn ikl Tykyntyna Ihta}nsynb  Kiksxl s}fbn` }htsflihl shlh`nynkl nln ohldkaxs `kyk} mh`kakle shlininakl }htsflihl ihlekl }nldnkl ;= f}kle mh}shlininakl T@YK kykx thanyk} ==,29(1 2 f}kle I4 kykx thanyk} ;;,4=(1 44 f}kle T; kykx thanyk} 2=, =2(1 ikl = F}kle T= kykx thanyk} 4,57 ( Mh}iktk}akl jhlnt ah`konl }htsflihl inahykgxn 9> f}kle `kan/`kan kykx thanyk} >=,98 ( ikl 9 f}kle uklnyk kykx thanyk} 5,88 (,Mh}iktk}akl shlek`kokl ah}jk =; kykxthanyk} 47 ( yh`kg mhah}jk ; t&i 8 ykgxl1=3 f}kle kykx thanyk} 45,34 yh`kg mhah}jk klyk}k 8 t&i ;3 ykgxl ikl ;4 f}kle kykx thanyk} =9,>5 ( yh`kg mhah}jk inkykt ;3 ykgxl Nlbf}oktn ihofe}kbn sh}xtkgkkl ~knyx yh}in}n ik}n 5 sh}xtkgkkl ~kle mh}xox} inmkukg 8 ykgxl kykx thanyk} ;4,=3 (, ahoxinkl 4; sh}xtkgkkl mh}xox} klyk}k 2 t&i ;3 ykgxl kykx thanyk} 87,9> ( ikl ;8 sh}xtkgkkl mh}xox} inkykt ;; ykgxl kykx thanyk} =7,4; ( Mh}iktk}akl mnikle xtkgk ~kle injk`klakl sh}xtkgkkl yh}in}n ik}n 5 sh}xtkgkkl oklxbkayx} kykx thanyk} ;=,>2 (1 45 sh}xtkgkkl ikekle kykx thanyk} 27,8; ( ikl ;3 Sh}xtkgkkl jktk kykx thanyk} ;7,84 ( Axhtnflh} ox`kn ininty}nmxtnakl thjka ykleek` =5 Shm}xk}n =33= ihlekl mkykt ukayx shlehomk`nkl =5 Ks}n` =33= ~knyx th`kok 23 gk}n, ahoxinkl ukayx shlehomk`nkl insh}skljkle gnleek ;7 Ohn =33= Kiksxl  jxo`kg axhtnflh} ~kle ininty}nmxtnakl thmkl~ka 433 hathos`k} oh`k`xn jktk sft ikl shlegxmxle 'dflykdy Sh}tfl. Jxo`kg axhtnflh} ~kle ahomk`n 25, yhyksn axhtnflh} ~kle `hleaks ikl iksky inf`kg gkl~k 89 thgnleek ynleaky shlehomk`nkl }htsflihl '}htsflth }kyh. gkl~k thmhtk} ;7 ( ]nldnkl yhlykle inty}nmxtn ikl shlehomk`nkl axhtnflh} injh`ktakl skik Ykmh` mh}naxy nln   YKMH@ = NAGYNTK] INTY]NMXTN IKL SHLEHOMK@NKL AXHTNFLH] LF

3;, 3=, 34, 39, 38,

Ahyh}klekl

Inty}nmxtn axhtnflh} Axhtnflh} ynika ahomk`n Axhtnflh} ahomk`n Axhtnflh} ynika `hleaks Axhtnflh} mntk inf`kg l tkosh` : 89 ]htsflth ]kyh : ;7 (

Jxo`kg Axhtnflh} 433 =44 25 ;4 89

Sh}thlykth

;33 ( 5525 ( ==44 ( / ;7 (

Txomh} : Ikyk S}noh} inf`kg, =33=

Tykyntyna ihta}nsynb ~kle ohljh`ktakl ihofe}kbn sh}xtkgkkl mh}iktk}akl ln`kn kmtf`xy ohkl, tyklik} ihrnktn, ln`kn onlnoxo, ln`kn okatnoxo kykt xox} sh}xtkgkkl ~kle ohlenagyntk}akl mkguk }kyk/}kyk 'ohkl. xox} sh}xtkgkkl ~kle ohljkin tkosh` shlh`nynkl kik`kg 5,42;7, ln`kn onlnoxo 9 ykgxl ohljh`ktakl ln`kn yh}hlikg mh}in}nl~k sh}xtkgkkl ikl okatnoxo =2 ykgxl ohleekomk}akl ln`kn yh}ynleen xox} mh}in}nl~k sh}xtkgkkl Thikleakl xlyxa mnikle xtkgk sh}xtkgkkl inahykgxn ln`kn ohkl =9>54 ~kle ohlxljxaakl }kyk/}kyk sh}xtkgkkl tkosh` kik`kg mh}fsh}ktn skik thayf} sh}ikeklekl Xlyxa `hmng jh`ktl~k, tykyntyna ihta}nsynb ihofe}kbn sh}xtkgkkl inx}knakl skik Ykmh` 4 mh}naxy nln:  YKMH@ 4 TYKYNTYNA IHTA]NSYNB IHOFE]KBN SH]XTKGKKL IHOFE]KBN OHK TYKLIK ONLNOX OKATNOX L ] O O TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;7;

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

Xox} Sh}xtkgkkl Mnikle Xtkgk

542; 7 =9>5 4

THTN

IHRNKTN =5932

9

=2

;432;

;

4

Txomh} : Ikyk s}noh} inf`kg,=33=

Rk}nkmh` Shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl ohon`nan ln`kn ohkl ;5,87; ikl ihlekl taf} jkukmkl mh}antk} klyk}k ;8 gnleek =3 ~knyx mh}antk} dxaxs ynleen gnleek ohldkskn ln`kn antk}kl yhf}nynt ~knyx kleak =3 ihlekl tyklik} ihrnktn ;8;89 ~kle ohleekomk}akl ykleexle jkukm tftnk` inkleeks thmkekn gk` ~kle `kzno f`hg sh}xtkgkkl ik`ko kaynbnykt mntlntl~k, Rk}nkmh` ]hex`ktn shoh}nlykg ohon`nan ln`kn ohkl ;25>3 ihlekl taf} jkukmkl }htsflihl mh}antk} klyk}k ;9 tkoskn ihlekl ;>, ikl tyklik} ihrnktn ;2987, nln ohlxljxaakl }htsflihl jxek ohljkukm dxaxs ynleen yhlykle }hex`ktn shoh}nlykg Rk}nkmh` Yhaklkl Okt~k}kaky ohon`nan ln`kn ohkl ;53;2 ihlekl taf}  jkukmkl }htsflihl mh}antk} klyk}k ;= tkoskn ihlekl =3, ikl tyklik} ihrnktn ;7>95, nln ohlxljxaakl }htsflihl jxek ohljkukm dxaxs ynleen yhlykle Yhaklkl Okt~k}kaky Rk}nkmh` Yhaklkl f}eklntktn `nleaxlekl ohon`nan ln`kn ohkl ;5,8>= ihlekl antk}kl taf} jkukmkl }htsflihl xlyxa rk}nkmh` Yhaklkl f}eklntktn `nleaxlekl klyk}k ;= tkoskn ihlekl ;> ihlekl tyklik} ihrnktn ;7752 ohleekomk}akl mkguk }htsflihl ohljkukm `hmng }hlikg yhlykle Yhaklkl F}eklntktn `nleaxlekl, jnak inmklinleakl ihlekl rk}nkmh` ]hex`ktn Shoh}nlykg, ikl Yhaklkl okt~k}kaky thgnleek iksky intnosx`akl shleexlk `hmng ofih}ky ohosh}thstnakl Yhaklkl f}eklntktn `nleaxlekl kykt shlynlel~k Ykleexlejkukm tftnk` okt~k}kaky Sh}xtkgkkl, Rk}nkmh` Yhaklkl Ohink okttk ohon`nan ln`kn ohkl ;54=; ihlekl taf}  jkukmkl }htsflihl mh}antk} klyk}k ;9 tkoskn ihlekl =3, ikl tyklik} ihrnktn ;8924, nln ohlxljxaakl }htsflihl jxek ohljkukm dxaxs ofih}ky yhlykle Yhaklkl Ohink okttk ikl yh}kagn} Shlynlel~k kaxlykltn tftnk` ohon`nan ln`kn ohkl ;544= ihlekl taf} jkukmkl }htsflihl mh}antk} klyk}k ;8 tkoskn ihlekl =3, ikl tyklik} ihrnktn ;9992, nln ohlxljxaakl }htsflihl jxek ohljkukm dxaxs ofih}ky yhlykle Shlynlel~k kaxlykltn tftnk` X}knkl `hmng }nldn ohlehlkn tykyntyna ihta}nsynb rk}nkmh`/rk}nkmh` shlh`nynkl ~kle inexlkakl xlyxa shlexjnkl gnsfyhtnt innagyntk}akl skik  Ykmh` 9 mh}naxy nln :  YKMH@ 9 TYKYNTYNA IHTA]NSYNB RK]NKMH@ SHLH@NYNKL RK]NKMH@

OHKL

Shlynlel~k Ykleexle Jkukm Tftnk` Sh}xtkgkkl ]hex`ktn shoh}nlykg

;587;

TYKLIK ] IHRNKTN ;8;89

;25>3

ANTK]KL YHF]NYNT

ANTK]KL KAYXK@

9 / =3

;8 / =3

;2987

9 — =3

;9 — ;>

;53;2

;7>9=

9 — =3

;8 — =3

 Yhaklkl F}eklntktn ;58>= @nleaxlekl  Yhaklkl Ohink Okttk ;5 4=; Shlynlel~k Kaxlykltn Tftnk` ;544= Txomh} : Ikyk s}noh} inf`kg, =33=

;7752

9 / =3

;= — ;>

;8924 ;9992

9 — =3 9 — =3

;9 — =3 ;8 / =3

 Yhaklkl Okt~k}kaky

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;7=

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

9,=, Xjn Axk`nykt Ikyk ikl Ktxotn a`ktna  Gkn} hy k` ';>>7. ohljh`ktakl mkguk axk`nykt ikyk ~kle ingktn`akl ik}n shleexlkkl nlty}xohl shlh`nynkl iksky inklk`ntnt ohleexlkakl shlexjnkl }h`nkmn`nykt ikl rk`ninykt Ykmh` 8 ohlex}knakl yhlykle shlexjnkl }h`nkmn`nykt Nlty}xohl ihlekl ln`kn D}flmkdg K`sgk ihlekl oktnle/oktnle 9 nyho sh}ykl~kkl yh}in}n ik}n Rk}nkmh` Shlynlel~k Ykleexle jkukmtftnk` sh}xtkgkkl 3,594, ]hex`ktn Shoh}nlykg 3,5=9>, Rk}nkmh` Yhaklkl Okt~k}kaky, ikl Yhaklkl f}eklntktn `nleaxlekl 3,52;4, th}yk Rk}nkmh`  Yhaklkl Ohink okttk kik`kg 3,2>92 Ahoxinkl thdk}k ahth`x}xgkl ln`kn D}flmkdg k`sgk ihlekl =3 nyho sh}ykl~kkl 'sff`. kik`kg 3,53=9 '@kosn}kl ;., thgnleek ln`kn ik}n oktnle—oktnle rk}nkmh` ~kle inexlkakl ik`ko shlh`nynkl nln inkykt 3,23 ~kle ohlent~k}kyakl mkguk ikyk ~kle inaxosx`akl ihlekl ohleexlkakl nlty}xohl yh}thmxy }h`nkm`h, thtxkn aknikg ln`kn d}flmkdg k`sgk ~kle inyhyksakl f`hg Lxlk``~ ';>57. ik`ko Noko Egfzk`n '=33;., ~knyx ikyk ~kle }h`nkm`h ln`kn d}flmkdg k`sgkl~k gk}xt inkykt 323 Shlexjnkl Rk`ninykt ikyk ~kle ohljh`ktakl yhlykle rk`ninykt nlty}xohl kykt mhmh}ksk sh}ykl~kkl rk}nkmh` Shlynlel~k ykleexle jkukm tftnk` sh}xtkgkkl ihlekl jxo`kg nyho 9 sh}ykl~kkl [; Rk`ni  shk}tfl df}h`kynfl 3832, [= Ynika Rk`ni  shk}tfl df}h`kynfl 3;35, [4 Rk`ni  shk}tfl df}h`kynfl 3279,[9 Rk`ni  shk}tfl df}h`kynfl 3255 Xlyxa sh}ykl~kkl ]hex`ktn Shoh}nlykg ik}n 9 nyho sh}ykl~kkl, okak xlyxa sh}ykl~kkl [8 rk`ni ihlekl  shk}tfl df}h`kynfl 3835, sh}ykl~kkl [2 rk`ni ihlekl  shk}tfl df}h`kynfl 3429, sh}ykl~kkl [5 ynika rk`ni ihlekl  shk}tfl df}h`kynfl 3;==, ikl sh}ykl~kkl [7 rk`ni ihlekl  shk}tfl df}h`kynfl 32=5 Xlyxa nlty}xohl  Yhaklkl Okt~k}kaky 9 nyho sh}ykl~kkl ~kle inkjxakl, okak xlyxa sh}ykl~kkl [> rk`ni ihlekl  shk}tfl df}h`kynfl 3249, sh}ykl~kkl [;3 rk`ni ihlekl  shk}tfl df}h`kynfl 379=, sh}ykl~kkl [;; rk`ni ihlekl  shk}tfl df}h`kynfl 37;3, ikl sh}ykl~kkl [;= rk`ni ihlekl  shk}tfl df}h`kynfl 358; Xlyxa gktn` shlexjnkl rk`ninykt sh}ykl~kkl Yhaklkl F}ekltnktn @nleaxlekl ik}n 9 nyho sh}ykl~kkl, okak xlyxa sh}ykl~kkl [> rk`ni ihlekl  shk}tfl df}h`kynfl 37;;, sh}ykl~kkl [;4 rk`ni ihlekl  shk}tfl df}h`kynfl 324=, sh}ykl~kkl [;9 rk`ni ihlekl  shk}tfl df}h`kynfl 374>, ikl sh}ykl~kkl [;8 rk`ni ikl [;2 ihlekl  shk}tfl df}h`kynfl 358; Xlyxa gktn` shlexjnkl rk`ninykt sh}ykl~kkl Yhaklkl Ohink Okttk ik}n 9 nyho sh}ykl~kkl, okak xlyxa sh}ykl~kkl [;5 rk`ni ihlekl  shk}tfl df}h`kynfl 35;;, sh}ykl~kkl [;7 rk`ni ihlekl  shk}tfl df}h`kynfl 354=, sh}ykl~kkl [;> rk`ni ihlekl  shk}tfl df}h`kynfl 322>, ikl sh}ykl~kkl [=3 ihlekl  shk}tfl df}h`kynfl 354= Xlyxa gktn` shlexjnkl rk`ninykt sh}ykl~kkl Yhaklkl Ohink Okttk ik}n 9 nyho sh}ykl~kkl, okak xlyxa sh}ykl~kkl [=; rk`ni ihlekl  shk}tfl df}h`kynfl 32;;, sh}ykl~kkl [== rk`ni ihlekl  shk}tfl df}h`kynfl 35>=;, sh}ykl~kkl [=4 rk`ni ihlekl  shk}tfl df}h`kynfl 322>, ikl sh}ykl~kkl [=9 ihlekl  shk}tfl df}h`kynfl 354= '@hmng jh`kt `ngky `kosn}kl ;. Ykmh`8 ohljh`ktakl mkguk ikyk shlh`nynkl nln mhmkt ik}n ktxotn ox`ynaf`nlhk}nykt yh}mxayn ihlekl afhbntnhl af}h`ktn ~kle }hlikg mh}antk} klyk}k 3=8= gnleek 337=8 oktng inmkukg ln`kn ~kle ohlent~k}kyakl yh}ikskyl~k ox`ynaf`nlnh}nykt ik`ko sh}tkokkl }he}htn ~knyx ohlihakyn ;3 ikl ln`kn rk}nkldh nlb`kynfl bkdyf}  'RNB . ~kle yh}iksky ik`ko sh}tkokkl }he}htn shlh`nynkl nln kik`kg ;335 mh}k}n ynika `hmng mhtk} ik}n ln`kn ~kle int~k}kyakl ~knyx ;3 'Exjk}kyn,;>>81 Gkn} hy k`, ;>>7. Xlyxa `hmng TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;74

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

 jh`ktl~k gktn` xjn ox`ynaf`nlh}nykt ofih` }heh}htn, innagyntk}akl skik Ykmh` 8 mh}naxy nln :  YKMH@ 8 GKTN@ XJN OX@YNAF@NLHK]NYKT RK]NKMH@

]hex`k tn

;333

]hex`ktn shoh}nlykg Yhaklkl Okt~k}kaky  Yhaklkl F}eklntktn @nleaxlekl

 Yhaklkl Ohink okttk

Dfooxl F}ek ny~ lnzkynf l 3=8= 337=

Oktt Ohink

3;79

3=8=

;333

328;

3943

337=

328;

;333

3=;;

3;79

3943

3=;;

;333

Ln`kn RNB ;335 Txomh} : Ikyk s}noh} inf`kg,=33=

Xlyxa ohlihyhatn kikl~k kxyf af}h`ktn, in`ngky skik ln`kn Ix}mnl Ukytfl ik}n sh}tkokl }he}htn, ~knyx ln`kn IU gk}xt mh}kik in`xk} ln`kn mkykt kykt ' ix . ikl mkykt mkukg ' i` . 'Exjk}kyn, ;>>81 Gkn}, ;>>7. Ykmh` > ohleekomk}akl mkguk ikyk shlh`nynkl nln mhmkt ik}n kxyfaf}h`ktn ihlekl oh`ngky ln`kn IU htynoktn thmhtk} ;>7> Kikskxl t~k}ky mkykt i` — ix inxjn skik ynleaky tnelnbnakl 8 (, jxo`kg tkosh` 83 — 88, ikl jxo`kg rk}nkmh` mhmkt 9 'Exjk}kyn,;>>8. inyhoxakl ln`kn mkykt kykt i` ? ;,23 ikl mkykt mkukg ix ? ;,53 Ln`kn IU htynoktn ik}n ofih` }he}htn shlh`nynkl nln kik`kg ;>58 ~kle ynika mh}kik klyk}k mkykt kykt i` ? ;,23 — mkykt mkukg ix ? ;,53 okak ohomh}nakl mxayn mkguk shlh`nynkl nln mhmkt ik}n Kxyfaf}h`ktn '`kosn}kl =. Xlyxa ohlihyhatn kikl~k ghyh}ftahikyntnykt in`kaxakl ihlekl ihlekl xjn E`hytjh}  thsh}yn ~kle intk}klakl f`hg Exjk}kyn ';>>8. ~knyx ihlekl oh`kaxakl }he}htn klyk}k ln`kn }htnixk` thmkekn rk}nkmh` ihshlihl ihlekl rk}nkm`h nlihshlihl ofih` }he}htn ~kle inkjxakl, ikl xlyxa ohlhlyxakl sh}tkokkl }he}htn mhmkt ghyh}f okak gktn` }he}htn yh}thmxy gk}xt ynika tnelnbnakl Gktn` xjn E`hytjh}  ~kle injh`ktakl ik`ko Ykmh` 2 ohlxljxaakl mkguk rk}nkmh` shlh`nynkl nln mhmkt ghyh}fahiktyntnykt inmxaynakl ihlekl ynika yh}ikskyl~k rk}nkmh` mhmkt ~kle tnelnbnakl skik ynleaky 8 (, thyh`kg in`kaxakl }he}htn ihlekl ln`kn }htnixk` thsh}yn ~kle intk}klakl f`hg Exjk}kyn ';>>8.   YKMH@ 2 GKTN@ XJN GHYH]FAHIKTYNTNYKT Ln`kn Tnelnbnakl Ofih` shlexjnkl

;,333

]HTNIXK@ ? m3 ! mw; ! mw= ! mw4 ! mw9h

'ynika Tnelnbnakl.

Txomh} : Ikyk s}noh} inf`kg,=33=

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;79

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

9,4, Gktn` Shlexjnkl Gnsfyhtnt Gnsfyhtnt tkyx ohl~kykakl mkguk ]hex`ktn shoh}nlykg 'W;. ohon`nan shlek}xg thdk}k sftnynb yh}gkiks Shlynlel~k ykleexlejkukm tftnk` sh}xtkgkkl, thyh`kg in`kaxakl shlexjnkl gnsfyhtnt ihlekl xjn y  skik ynleaky tnelnbnakltn 8 (, s}fmkmn`nykt tnelnbnakl ' s 0338., Gnsfyhtnt tkyx iksky inyh}nok ihlekl ln`kn s}fmkmn`nykt 333;7 ikl ln`kn afhbntnhl }he}htn 3=73 Gnsfyhtnt ixk ohl~kykakl Yhaklkl Okt~k}kaky 'W=. mh}shlek}xg thdk}k sftnynb yh}gkiks shlynlel~k ykleexlejkukm tftnk`, thyh`kg in`kaxakl shlexjnkl tykyntyna okak Gnsfyhtnt = inyh}nok ihlekl ln`kn s}fmkmn`nykt 3338; ikl ln`kn afhbntnhl }he}htn 3=35 Gnsfyhtnt 4 ohl~kykakl Yhaklkl f}eklntktn `nleaxlekl 'W4. mh}shlek}xg thdk}k sftnynb yh}gkiks shlynlel~k ykleexlejkukm tftnk`, thyh`kg in`kaxakl shlexjnkl okak gnsfyhtnt 4 inyh}nokihlekl ln`kn s}fmkmn`nykt 33345 ihlekl afhbntnhl }he}htn 3;=8 ikl Gnsfyhtnt 9 ohl~kykakl mkguk Yhaklkl ohink okttk 'W9. mh}shlek}xg thdkk}k sftnynb yh}gkiks shlynlel~k ykleexlejkukm tftnk`, thyh`kg in`kaxakl shlexjnkl okak gnsfyhtnt 9 inyh}nokihlekl ln`kn s}fmkmn`nykt 333;5 ikl afhbntnhl }he}htn 3;;8 '`hmng ihyn` `ngky `kosn}kl ;. Ahoxinkl thdk}k tnox`ykl in`kaxakl ihlekl xjn B   skik ynleaky tnelnbnakltn 8 (, s}fmkmn`nykt tnelnbnakl ' s 0 338., thmkeknoklk ~kle innagyntk}akl skik Ykmh` ;3, okak yh}mxayn mkguk s}fmkmn`nykt ahhosky rk}nkmh` nlihshlihl thdk}k tnox`ykl kik`kg 33;3 oktng 0 338 Mh}k}yn th`x}xg rk}nkmh` nlihshlihl ~knyx ]hex`ktn shoh}nlykg 'W;.,Yhaklkl Okt~k}kaky 'W=., Yhaklkl f}eklntktn `nleaxlekl 'W 4. ikl Yhaklkl Ohink okttk 'W9. thdk}k mh}tkok/tkok 'tnox`ykl. mh}shlek}xg thdk}k sftnynb  yh}gkiks Shlynlel~k ykleexlejkukm tftnk` sh}xtkgkkl Thdk}k `hleaks  Ykmh` 5 ohlenayntk}akl gktn` shlexjnkl Gnsfyhtnt ;,=,4 ikl 9 ~kle inkjxakl ik`ko shlh`nynkl nln Ofih` sh}tkokkl tkyx ']he}htn Mh}eklik. ik}n gktn` shlexjnkl gnsfyhtnt ;,=,4 ikl 9 ohlxjxaakl afhbntnhl }he}htn thmkekn mh}naxy :

 ^ ? ;35;; ! 3=73 W ; ! 3=35 W = !3;=8!W4!3;;8 W9 h ••••••'=. Afhbntnhl }he}htn 3=73 ik}n rk}nkmh` ]hex`ktn shoh}nlykg, 3=35 ik}n rk}nkmh` Yhaklkl Okt~k}kaky,3;=8 ik}n rk}nkmh` Yhaklkl f}eklntktn `nleaxlekl ikl 3;;8 ik}n Yhaklkl Ohink okttk ohljh`ktakl mkguk rk}nktn sh}thstn Oklkjh} kykt shlynlel~k ykleeexle jkukm tftnk` sh}xtkgkkl iksky injh`ktakl f`hg rk}nktn ]hex`ktn shoh}nlykg thmhtk} =7,3 ( ,Yhaklkl okt~k}kaky =3,5 (, Yhaklkl f}eklntktn `nleaxlekl thmhtk} ;=,8 ( ikl  Yhaklkl ohinkokttk ;;,8,8 (, thikleakl tntkl~k injh`ktakl f`hg bkayf} `knl ~kle mh}tnbky yhyks 'dfltykly., Ln`kn ] T{xk}h ~kle yh}iksky skik ykmh` ;3 thmhtk} 3;;95 ohlxljxaakl ihyh}onlktn ik}n hosky rk}nkmh` nlihshlihl thmkekn s}hinayf} yh}gkiks rk}nkmh` nlihshlihl kik`kg thmhtk} ;;, 95 (, ofih` nln oktng mh`xo axky thmkekn ofih` s}hinatn ~kle mkna 'Mhtybny ofih`., ak}hlk gkl~k okosx ohljh`ktakl axkyl~k shlek}xg thmhtk} ;;,95 ( ikl tntkl~k thmhtk} 77,84,9 ( iksky ins}hinatn f`hg bkayf}/ bkayf} ~kle `knl  YKMH@5 GKTN@ XJN GNSFYHTNT ;, =, 4, ikl 9 Gnsfyhtnt

Rk}nkmh` ~kle inxjn

Afhbntnh l ]he}htn

W; TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

S}fmkmn`nykt Tnelnbnakltn

Ahsxyxtkl

333;7

;78

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

;

]hex`ktn Shoh}nlykg W=  Yhaklkl okt~k}kaky W4  Yhaklkl F}eklntktn @nleaxlekl W9  Yhaklkl Ohink okttk

=

4

9

THTN

3=73

Tnelnbnakl

Gk inyh}nok Gk inyh}nok

3=35

3338; Tnelnbnakl

Gk inyh}nok

3;=8

33344 Tnelnbnakl

3;;8

333;5

Gk inyh}nok

Tnelnbnakl Ln`kn B S}fmkmn`nykt Ln`kn ] T{xk}h l tkosh` IU

: 9>39 : 33;3 : 3;;95 : 89 : ;>58

Txomh} : Ikyk s}noh} inf`kg, =33=

Gnsfyhtnt `nok inxjn ihlekl sh}tkokkl }he}htn ~kle ahixk ihlekl klk`ntnt F@T ]he}htntfl ohl~kykakl mkguk Shlynle~k ykleeexlejkukm tfdnk` sh}xtkgkkl 'W8. ohon`nan shlek}xg thdk}k sftnynb yh}gkiks Shlynlel~k kaxykltn tftnk` sh}xtkgkkl, thyh`kg in`kaxakl shlexjnkl gnsfyhtnt ihlekl xjn y  skik ynleaky tnelnbnakltn 8 (, s}fmkmn`nykt tnelnbnakl ' s 0338., Gnsfyhtnt `nok jxek iksky inyh}nok ihlekl ln`kn s}fmkmn`nykt 3333 ikl ln`kn afhbntnhl }he}htn 39773 Ofih` sh}tkokkl ixk ']he}htn F@T. ik}n gktn` shlexjnkl gnsfyhtnt 8 ohlxjxaakl afhbntnhl }he}htn thmkekn mh}naxy :  ^ ? ;9>42 ! 3977 W 8 h••••••••••••• ••••••'=. Afhbntnhl }he}htn 39773 ik}n rk}nkmh` Shlynlel~k Ykleexlejkukm tfdnk` sh}xtkgkkl ohljh`ktakl mkguk rk}nktn sh}thstn Oklkjh} kykt shlynlel~k kaxlykltn tfdnk` iksky injh`ktakl f`hg rk}nktn rk}nkm`h yh}thmxy thmhtk} 97,73 (, Ln`kn ] T{xk}h ~kle yh}iksky skik ykmh` 7 thmhtk} 3;948 ohlxljxaakl ihyh}onlktn ik}n rk}nkmh` nlihshlihl thmkekn s}hinayf} yh}gkiks rk}nkmh` nlihshlihl kik`kg thmhtk} ;9, 48 (, ofih` nln oktng mh`xo axky thmkekn ofih` s}hinatn ~kle mkna 'Mhtybny ofih`., ak}hlk gkl~k okosx ohljh`ktakl axkyl~k shlek}xg thmhtk} ;9,48 ( ikl tntkl~k thmhtk} 78,28,9 ( iksky ins}hinatn f`hg bkayf}/bkayf} ~kle `knl

 YKMH@ 7

GKTN@ XJN GNSFYHTNT 8 Gnsfyhtnt

;

Rk}nkmh` ~kle inxjn

W8 Shlynlel~k  Ykleexle  Jkukm Tftnk`

Afhbntnh l ]he}htn

3977

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

S}fmkmn`nykt Tnelnbnakltn

33333 Tnelnbnakl

Ahsxyxtkl

Gk inyh}nok

;72

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

Ln`kn ] T{xk}h l tkosh` IU

THTN

:

3;948 : 89 : ;>7>

Txomh} : Ikyk s}noh} inf`kg, =33=

Gktn` shlh`nynkl nln afltntyhl ihlekl tyxin ~kle in`kaxakl f`hg mhmh}ksk shlh`nyn ~kle ohlexjn yhlykle shlynlel~k ykleexlejkukm tftnk` sh}xtkgkkl klyk}k `knl thsh}yn Ghl}n{xht ikl Tkif}ta~ ';>>>.1Mxzzh``n ';>>;.1 Yx}lh} ikl Tyhsghltfl ';>>9. ikl U`nnko ';>>4. ~kle oh}hafohliktnakl yhlykle shlynlel~k ykleexlejkukm tfdnk` sh}xtkgkkl in`ngky ik}n mh}mkekn txixy sklikle ~kle ohljkin mkenkl&afosflhl tykahgf`ih} sh}xtkgkkl Thdk}k yhf}nynt iksky injh`ktakl mkguk shleexlkkl sh}thstn oklkjh} sh}xtkgkkl mh}aknykl ihlekl sh}n`kax ~kle kik skik nlinrnix&f}eklntktn ~kle ohleexlkakl ohlekleeks shlynlel~k tykahgf`ih} Ah}kleak yhf}nynt jxek ohljh`ktakl mkeknoklk Shlynlel~k ykleexlejkukm tfdnk` sh}xtkgkkl inshlek}xgn f`hg rk}nkm`h }hex`ktn shoh}nlykg, Yhaklkl Okt~k}kaky, Yhaklkl f}eklntktn `nleaxlekl Yhaklkl Okt~k}kaky ohinkokttk, thgnleek ktxotn iktk} sh}`xktkl ykleexlejkukm tfdnk` sh}xtkgkkl ~kle in`kliktakl skik yhf}n tykahgf`ih} ohokle oktng afltntyhl thdk}k hosn}nt Oktk`kg ykleexle jkukm tftnk` sh}xtkgkkl nln ohljkin bkdyf} xykok sx`k ik`ko shlh}kskl kaxlykltn tfdnk` ikl thdk}k hosn}nt yh}mxayn thgnleek ohlixaxle mhmh}ksk shliksky inak`klekl s}fbhtn kaxlykl ikl inmkgkt f`hg mhmh}ksk shlh`nyn thsh}yn Htyht ';>54.1 Mfuokl ikl Oktfl ';>52.1 AOfty ';>55. Dk}}f` KM ';>79.1 Ghlih}tfl ';>79. ikl Dgxk ';>>3. ik`ko Yjnsyfgkin ';>>;., ~kle ohljh`ktakl nih iktk} ~kle oh`kliktn mh}ahomklel~k kaxlykltn tftnk` 'Tfdnk` Kddfxlynle. thdk}k xoxo kik`kg yxlyxykl yh}gkiks sh}`xktkl ykleexle jkukm tftnk` sh}xtkgkkl 'Df}sf}kyh tftnk` }htsfltnmn`ny~. Gktn`/gktn` shlh`nynkl hosn}nt  jxek ohomxaynakl mkguk x}ehltn ykleexle jkukm tftnk` sh}xtkgkkl ohlif}fle sh}xtkgkkl/sh}xtkgkkl ik`ko s}kaynal~k ox`kn oh`kaxakl shlexax}kl 'ohktx}hohly., shlekaxkl '}hdfelnzhi. ikl shlexleakskl 'intd`ftx}h. gk`/gk` ~kle mh}tnbky hwyh}lk`nynyht yh}thmxy 8, AHTNOSX@KL NOS@NAKTN IKL AHYH]MKYKTKL 8,;, Ahtnosx`kl Thdk}k agxtxt iksky injh`ktakl mkguk shlh`nynkl nln oh}xskakl shlh`nynkl tyxin aktxt ihlekl ohon`ng sh}xtkgkkl ~kle mh}kik in Afyk Ohikl thmkekn txm~ha shlh`nynkl Mh}iktk}akl gktn` klk`ntnt ikyk shlh`nynkl yhlykle shlexjnkl gnsfyhtnt ;, =, 4 ikl gnsfyhtnt 9 ~kle inkjxakl, iksky intnosx`akl mkguk Shlh`nynkl nln ohlh}nok ahth`x}xgkl Gnsfyhtnt k`yh}lkynb  ~kle inkjxakl ~knyx rk}nkmh` ]hex`ktn shoh}nlykgkl, Yhaklkl okt~k}kaky,  Yhaklkl f}eklntktn `nleaxlekl ikl yhaklkl Ohink okttk mkna thdk}k nlinrnix okxsxl mh}tkok/tkok 'tnox`ykl. mh}shlek}xg thdk}k tnelnbnakl yh}gkiks Shlynlel~k Ykleexlejkukm tftnk` sh}xtkgkkl Ihonanklsx`k ihlekl Gnsfyhtnt 8 jxek ohlxljxaakl gxmxlekl ~kle sftnynb klyk}k ykleexlejkukm tfdnk` ihlekl shlynlel~k kaxlykltn tfdnk` sh}xtkgkkl, thgnleek iksky intnosx`akl mkguk yhoxkl hosn}nt ohlxljxaakl tnaks sh}xtkgkkl tkky nln `hmng kiksynb yh}gkiks `nleaxlekl tftnk`l~k 8,=, Nos`naktn TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;75

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

8,=,;, Nos`naktn Yhf}nynt Aflths Tykahgf`ih} ohon`nan 9 mkgktkl xykok ~kle iksky injkinakl yfsna shlh`nynkl ~knyx 'k. ]hex`ktn shoh}nlykg, 'm. Okt~k}kaky 'd. F}eklntktn `nleaxlekl ikl 'i . Ohink okttk Shlh`nynkl ~kle ohlnyna mh}kyakl skik aflths ktsha/ktsha tykahgf`ih} yh}thmxy thdk}k yhf}nynt iniktk}n f`hg yhf}n/ yhf}n stnaf`fent ikl tftnf`fent, ~kle mkl~ka ohljh`ktakl yhlykle sh}thstn ' sh}dhnrhi., tnaks 'kyynyxyhi., ahsh}dk~kkl 'mh`nhb., snosnlkl sh}xtkgkkl ik`ko gk` nln kik`kg oklkjh}, inoklk mkl~ka sh}xtkgkkl ihlekl oxikg ohlh}nok shlynlel~k ykleexlejkukm tftnk` jnak gk` yh}thmxy ohokle inkleeks shlynle ikl iksky ohleeeklex shldksknkl yxjxkl sh}xtkgkkl Ihlekl ihonankl thdk}k yhf}nynt iksky inx}knakl mkguk nos`naktn shlh`nynkl nln kik`kg skik ktsha ahs}n`kaxkl ~kle mh}aknykl ihlekl shldksknkl yxjxkl sh}xtkgkkl inoklk sh}xtkgkkl kakl ohlekomn` txkyx ahmnjkakl ~kle ohlexlyxleakl, thmkm tykahgf`ih} gkl~k kakl ohliksky sh}gkynkl ak}hlk  jnak insh}dk~kn ikl in~kanln inkleeks shlynle Nos`naktn nln iniktk}n skik k}exohlyktn mkguk shlynlel~k ykleeexlejkukm tftnk` sh}xtkgkkl mxakl iniktk}n f`hg sh}thstn ahtkik}kl kykt `nleaxlekl tftnk` sh}xtkgkkl, yhyksn iniktk}n kykt sh}thstn shlynlel~k shldksknkl yxjxkl sh}xtkgkkl ~kle ohosh}gkynakl `nleaxlekl tftnk`, gk` nln yhlyxl~k iksky inskgkon ak}hlk sh}xtkgkkl thdk}k bn`ftfbnt oh}xskakl f}eklntktn ~kle gkl~k mh}f}nhlyktn ahskik `kmk ikl ynika inmxky xlyxa yxjxkl tftnk` thdk}k oxy`ka 8,=,=, Nos`naktn S}kaynt Ihlekl in`kaxakll~k shlh`nynkl ohlehlkn ykleexlejkukm ikl kaxlykltn tfdnk` sh}xtkgkl iksky inahykgxn mkguk sh}xtkgkkl tak`k ohlhlekg ikl ahdn` jxek ohon`nan }htsfl ~kle dxaxs tnelnbnakl yh}gkiks sh}oktk`kgkl/sh}oktk`kgkl tftnk` ~kle ingkiksn Aflthaxhltn ik}n shlekaxkl ykleexlejkukm tftnk` yh}thmxy kik`kg kikl~k sft/sft mnk~k tftnk` ~kle gk}xt inah`xk}akl f`hg sh}xtkgkkl thgnleek thdk}k s}kaynt nos`naktn shlh`nynkl nln iksky ohomh}nakl afly}nmxtn aflths ahskik shlehomklekl ikl shlh}kskl kaxlykltn tftnk` ihlekl ohosh}gkynakl afos`hatnykt sh}oktk`kgkl tftnk`, tntyno ikl nlbf}oktn ~kle inmxyxgakl th}yk shl~htxknkl skik ktsha/ktsha tnyxktnflk` ikl aflintnflk` skik ynks/ ynks sh}xtkgkkl ~kle ohon`nan ak}kayh}ntyna thlin}n 8,4, Ahyh}mkyktkl Shlh`nynkl nln jxek ohon`nan mhmh}ksk ahyh}mkyktkl thmkekn mh}naxy 1 ; Ahyh}mkyktkl skik shlhlyxkl tkosh`, inoklk ynika iksky inyhlyxakl ah}kleak tkosh` shlh`nynkl ak}hlk ynika inahykgxn sfsx`ktn ~kle sktyn yhlykle jxo`kg sh}xtkgkkl ~kle mhlk}/mhlk} oktng kaynb ikl mh}fsh}ktn in afyk Ohikl, mh}mhik ihlekl shlh`nynkl thmh`xol~k in lhek}k Aklkik ohon`nan nlbf}oktn `hleaks yhlykle sh}xtkgkkl thgnleek ohyfih tkosh` iksky insn`ng `hmng yhsky ikl s}fsf}tnflk` =, Shlh`nynkl nln ynika oh`kaxakl shlexjnkl lfl }htsflth mnkt, ak}hlk ah`k`knkl shlikykkl ukayx shlehomk`nkl axhtnflh} ykgks ; ikl = tkky shlh}nokkl ahomk`n axhtnflh} ik}n }htsflihl,thgnleek ynika iksky in`kaxakl xjn lfl }htsflth mnkt 4 Ahyh}mkyktkl skik hbha nlixty}n, ~knyx shlh`nynkl nln ynika ohomkyktn tkos`h sh}xtkgkkl ik`ko mnikle xtkgk yh}yhlyx thgnleek }hs}hthlykynb ik}n sfsx`ktn ohon`nan ynleaky ehlh}k`ntktn ~kle }hlikg 8,9, Tk}kl xlyxa shlh`nynkl mh}naxyl~k TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;77

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

Mh}iktk}akl mhmh}ksk ahyh}mkyktkl ~kle yh}iksky ik`ko shlh`nynkl nln, xlyxa shlh`nyn th`kljxyl~k intk}klakl xlyxa iksky ohosh}f`hg tkosh` shlh`nynkl ~kle }hs}hthlykynb ik}n sfsx`ktn txkyx shlekokykl shlh`nynkl, ihlekl oh`katklkakl shlh`nynkl in th`x}xg Nliflhtnk, ihlekl shon`ngkl yhalna tkos`nle ~kle `hmng thtxkn, ikl ohon`ng tkyx tkos`h sh}xtkgkkl skik tkyx jhlnt nlixty}n tkjk thgnleek okosx ohomh}nakl afly}nmxtn gktn` ikl ik~k ehlh}k`ntktn ~kle `hmng mhtk} mken shlh`nynkl inmnikle shlynlel~k kaxlykltn ykleexlejkukm tfdnk` sh}xtkgkkl Th`kljxly~k kik`kg in}hafohliktnakl xlyxa ohlexjn ykleexlejkukm tfdnk` sh}xtkgkkl mh}iktk}akl y~sh sh}xtkgkkl thmkeknoklk ~kle in`katklkakl f`hg Ghl}n{xht ikl Tkif}ta~ ';>>>., thgnleek okosx ohomh}nakl sh}mklinlekl gktn` tyxin hosn}nt klyk}k shlh`nynkl ~kle in`katklkakl ihlekl shlh`nynkl nln

IKBYK] ]HBH]HLTN Kdgoki Tflgkijn, ;>7>  Kaxlykltn Tftnk` : Sh}klkl~k ik`ko ohlexax}  ykleexle jkukm tfdnk` sh}xtkgkkl txkyx ynljkxkl klk`nynt , okjk`kg kaxlykltn, lf ;3 mx`kl Fayfmh} Kiko, Dk}f`, K, hyk` ;>>5 Dff}sf}kyh Tftnk` ]hsf}ynle S}kdyndht nl Uhtyh}l Uf}anle Sksh} Hx}fsh :@henynokynle Df}sf}kyh mhgkrnf}, Ihsk}yhohly fb Kddfxlynle kli Bnlkldh, Xlnrh}tny~ fb E`kte`fu, Hle`kli B}hhokl]H;>79 Ty}kyhend oklkehohly : K tykah gf`ih} kss}fkdg, Mftyfl, Bnyo,kl XTK Nldh, Ikrx`y ;>>5 Ihyh}onlkly fb Tfdnk` kli hlrn}flohlyk` Intdf`xt}h fb  XA Dfoskl~, sksh} , Nlyh}indns`nlk}~ Sh}tshdynrh f Kddfxlynle Dflbh}hldh, Okldghtyh}, Hle`kli N}hlh, Tkift}a~ ;>>8 Ygh Df}sf}kyh tfdnk` Sh}bf}okldh kli Sf`~d~ Txss`hohl flh: 25/2> E}hlundg,DY:JKN s}htt  VVVVVVVVVVVVVVV;>>> Ygh ]h`kynfltgns mhyuhhl Hlrn}flohlyk` Dfoonyohly kli Oklkeh}nk` Sh}dhsynfl Fb Tykahgf`ih} Nosf}ykldh,  Kdkiho~ fb  Oklkehohly Jfx}lk` rf`9=;75/>> K}nhb Txkin, hyk`, ;>77  Kaxlykltn Tftnk` : Nos`naktn ikl Ahoxleanlkl Shlehomklekl in Nliflhtnk okjk`kg kaxlykltn, lf ;; mx`kl Lfshomh} Kzgk} Okatxo, ;>>; Shlek}xg Ahmxik~kkl kykt mhmh}ksk ktsha  kaxlykltn, okjk`kg kaxlykltn, lf 9 mx`kl Ks}n` Kznzx` Agf`nt, =33=  Kaxlykltn Tftnk` ikl sh}oktk`kgkl mntlnt in Nliflhtnk :  sksh}   Yxekt ax`nkg kaxlykltn ahxklekl, Okentyh} tknlt kaxlykltn  Ynika in sxm`naktnakl Mn}f Sxtky Tykyntyna=333 Tykyntyna sh}xtkgkkl Sh}ikeklekl Nliflhtnk ,mxax ;, Jkak}yk  VVVVVVVVVVVVVVV =333 In}hayf}n Sh}xtkgkkl Sh}ikeklekl ahdn` Ohlhlekg in Nliflhtnk, mxax ;, Jkak}yk Dfegn``Ahl E`fmk` Tfdnk` ]htsfltnmn`ny~ kli Ygh hli fb Lhf @nmh}k`n Bxlikohlyk`nto, sksh} fl Efrh}lkldh kli df}sf}kyh }htsfltnmn`ny~, Ihkanl Xlnrh}tny~, Kxty}k`nk TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;7>

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

THTN

Ikrnitfl,;>>4 Hlrn}flohlyk` Bnlkldnk` intd`ftx}h : Ugky yf tk~ kli ugh}h yf tk~ ny, Dghondk` Uhha Ihdhomh} hinynfl, sxm`ntghi m~ XON ikykmkth Jfx}lk`, XTK Exjk}kynI;>>8 ‐ Mktnd Hdflfohy}ndt 4 }i, nlyh}lkynflk` hinynfl OdE}ku Gn`` XTK Gkdatyfl, Ikrni kli Ok}axt J On`lh,;>>2 Tfoh Ihyh}onlkly fb Tfdnk` kli Hlrn}fohlyk` Intd`ftx}ht nl Lhu Zhk`kli Dfosklnht,  Kddfxlynle  Kxinynle ki Kddfxlykmn`ny~ Jfx}lk`, Rf`> Lf ; ss55/;37 Gkn}JB, K lih}tfl ]H Ykygko, ]@;>>7 Ox`ynrk}nkyh klk`~tnt8 hinynfl, S}hlyndh gk`` Nlyh}lkynflk`, Nld Gk}kgks Tfb~kl Tkb}n, ;>77, Tftnf Hdflfond Kddfxlynle 'THK. : Ohl~f}fyn hynak ikl ykleexle jkukm tfdnk` sh}xtkgkkl , Okjk`kg Kaxlykltn Lf 4 mx`kl Ok}hy Ghli}nathl H`iflT,;>>9, Kddfxlynle Yghf}~ , Ygn}i Hinynfl, OdGn``, XTK Ghll~ ikl Ox}yklyf, =33;, Klk`ntnt shlexleakskl tfdnk` skik @ksf}kl  Ykgxlkl,  Jx}lk` Ohink ]nthy Kaxlykltn Kxinynle ikl Nlbf}oktn, Xlnrh}tnykt Y}ntkayn, Jkak}yk Nldh, Ikrx`y ;>>5 Ihyh}onlkly fb Tftnk` kli hlrn}flohlyk` Intdf`xt}h fb  XA Dfoskl~, sksh} , Nlyh}indns`nlk}~ Sh}tshdynrh f Kddfxlynle Dflbh}hldh, Okldghtyh}, Hle`kli Noko Egfzk`n=33;  Ks`naktn klk`ntnt ox`ynrk}nkyh ihlekl s}fe}ko TSTT Hintn sh}ykok, S}fe}ko Tyxin Okentyh} Kaxlykltn, Mkikl Shlh}mny,Xlnrh}tnykt Insflhef}f 'XLINS., Thok}kle Oxt`no Xyfof, =333, S}kayna shlexleakskl tftnk` skik `ksf}kl ykgxlkl  sh}xtkgkkl in Nliflhtnk,@ksf}k shlh`nynkl, Tnosftnxo Lktnflk` Kaxlykltn NNN, NKN Afosh}yhohl Kaxlykl Shlinina , Jkak}yk Lx} Nli}nklyf}f ikl Mkomkle Txsfof;>>> Ohyfif`fen Shlh`nynkl Mntlnt : Xlyxa Kaxlykltn ikl Oklkjhohl Hintn sh}ykok, Mkikl Shlh}mny Bkax`ykt Haflfon 'MSBH.,Xlnrh}tnykt Ekijkg Okik 'XEO., ^fe~kak}yk S}kihhs Aklyk ]k~ =333 Ygh noskdy fb tykyh }hex`kynfl fl df}sf}kyh efrh}lkldh kli sh}bf}okldh nl Nlink : Bxyx}h s}ftshdy bf} ox`ynlkynflk` kli `fdk` hlyh}s}nth sksh} fl Efrh}lkldh kli df}sf}kyh }htsfltnmn`ny~, Ihkanl Xlnrh}tny~, Kxty}k`nk Tnleeng Tklyftf=333 Ohlef`kg ikyk tykyntyna thdk}k s}fbhtnflk` TSTT rh}tn 5,8 Shlh}mny H`hw ohink Afosxynlif, Jkak}yk  Yjnsyfgkin Tkuk}ijflf,;>>;, Shldklyxokl Ahenkykl Hatyh}lk` ah ik`ko @ksf}kl Ahxklekl, Kaxlykltn, Lf 9 Ks}n`  Ytkle, H}nd, UA ;>>7 K @flenyxinlk` Tyxi~ fb Df}sf}kyh Tftnk` ]hsf}ynle nl Tnleksf}h : Ygh Dktht fb Mklanle, Bffi kli Mhrh}keht kli Gfyh` Nlixty}nht,  Kddfxlynle Kxinynle kli Kddfxlykmn`ny~ jfx}lk`, Rf`;; Lf 8,ss 2=9/248 Xok Thak}kl,;>>9 ]hthk}dg Ohygfi bf} mxttnlhtt : Ktan`` Mxn`inle  Kss}fkdg Jgfl Un`h~ " Tflt Nld Thdfli hinynfl, LM: Axhtnflh}, ykmx`ktn ikl shlexjnkl ikyk, th}yk ikbyk} ]hbh}hltn `knll~k iksky insh}f`hg ahskik shlx`nt oh`k`xn h/okn` : kak}nz=33=Cs`ktk,dfo

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

;>3

Klk`ntnt yhlykle Shlynlel~k Ykleexle Jkukm ikl Kaxlykltn Tftnk` Sh}xtkgkkl 'Df}sf}kyh ]htsfltnmn`ny~ kli Tfdnk` Kddfxlynle .: Tyxin Hosn}nt in Afyk Ohikl

TNOSFTNXO LKTNFLK@ KAXLYKLTN RN Tx}kmk~k, ;2 — ;5 Fayfmh} =334

THTN

;>;

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