Kemenparekraf-Buku Panduan Pendirian Usaha Desain Grafis
July 5, 2022 | Author: Anonymous | Category: N/A
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Download Kemenparekraf-Buku Panduan Pendirian Usaha Desain Grafis...
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R@HDV@H RFHDK_K@H VY@J@ DFY@KH N_@CKY DFY@KH LMAVHKL@YK SKYV@E
Rfhyusuh G`zuek @odkh Auhko Krsy`due Ko`d
H`r`suaofr @rk Guek`hm Nfa` ’ Nfa` ’ O`d`h O`d`h Flmhmak Lrf`tkc Y`o`rtu` T`apuomemh ’ T`apuomemh ’ Od`h Od`h Flmhmak Lrf`tkc O`ao`hn Rrkw`htm ’ Rrkw`htm ’ O`d`h O`d`h Flmhmak Lrf`tkc Fddy Trkj`ry`htm ’ Trkj`ry`htm ’ Vhkvfrskt`s Vhkvfrskt`s Yfofe`s A`rft Yus`htkhkhnrua ’ Yus`htkhkhnrua ’ Vhkvfrt`s Vhkvfrt`s Yfofe`s A`rft Tutkl Yuskemw`tk ’ Yuskemw`tk ’ Vhkvfrskt`s Vhkvfrskt`s Yfofe`s A`rft Nmdj`a Flm Y`putrm ’ Y`putrm ’ Nmdj`a Nmdj`a @kdk` @hdrf`s Yy`j R`jefvk ’ R`jefvk ’ @DNK @DNK Ij`ptfr A`e`hn Dka`s Huri`jym ’ Huri`jym ’ @DNK @DNK Ij`ptfr Gmng` Yurk`htm _ust`h ’ _ust`h ’ Dsnh Dsnh Immlkhn Y`rk ^ue`hd`rk ’ ^ue`hd`rk ’ @DNK @DNK Ij`ptfr G`l`rt` O`yu Rr`sfty` ’ Rr`sfty` ’ @DNK @DNK Ij`ptfr Yur`o`y` Dk`h I`jy`dk ’ I`jy`dk ’ Vhkvfrskt`s Vhkvfrskt`s Hfnfrk A`l`ss`r Krc`h Yutklhm ’ Yutklhm ’ Crfsj Crfsj Oemmd Khdmhfsk` Krv`h Yuofltk ’ Yuofltk ’ KY KY Irf`tkvf Krc`h @rkckh ’ @rkckh ’ A`aakrk A`aakrk @rt Dfsknh W`lk Cktrk` ’ Cktrk` ’ Juotmh Juotmh Nr`pjki
Dktfroktl`h mefj7 O`d`h Flmhmak Lrf`tkc oflfrg` s`a` dfhn`h Vhkvfrskt`s Yfofe`s A`rft
D@CT@_ KYK
L`t` Rfhn`ht`r Rfhd`jueu`h
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Rframd`e`h d`h A`h`gfafh Lfu`hn`h
04
A`h`gfafh Yuaofr D`y` A`husk`
90
A`h`gfafh Rrmdulsk
9;
A`h`gfafh Rfa`s`r`h
46
J`l Lfl`y``h Khtfefltu`e Rfhutup
4; 6:
D`ct`r Rust`l`
30
Nems`rkua
39
E@ARK_@H Ofhtul O`d`h Vs`j` Dmluafh Julua d`h Kzkh O`d`h Vs`j` Imhtmj Rfrg`hgk`h Tfrtueks
SK
L@T@ RFHN@HT@_
R
ugk syulur lfj`dkr`t Tuj`h [`hn A`j` Fs` `t`s r`ja`t d`h jkd`y`j-Hy`, sfjkhnn` pfhyusuh`h Oulu R`hdu`h Rfhdkrk`h Vs`j` Okd`hn Flmhmak Lrf`tkc d`p`t dksfefs`kl`h dfhn`h o`kl. Rfhyusuh`h Oulu R`hdu`h Rfhdkrk`h :
(dfe`p`h) Okd`hn Vs`j` Flmhmak Lrf`tkc khk `d`e`j lfrg`s`a` `ht`r` O`d`h Flmhmak Lrf`tkc (OFL_@C) d`h Vhkvfrskt`s Yfofe`s A`rft (VHY) d`h afrup`l`h e`hgut`h d`rk oulu R`hdu`h Rfhdkrk`h 02 (sfpueuj) Okd`hn Vs`j` Flmhmak Lrf`tkc y`hn tfe`j tfrokt p`d` 90 Guek ?20> e`eu. Oulu R`hdu`h : (dfe`p`h) okd`hn us`j` flmhmak lrf`tkc, `ht`r` e`kh7 0) R`hdu`h Rfhdkrk`h Vs`j` Tfhuh Tr`dkskmh`e< ?) R`hdu`h Rfhdkrk`h Vs`j` Dfs`kh Lfa`s`h< 9) R`hdu`h Rfhdkrk`h Vs`j` Dfs`kh d`h Rfhnfao`hn E`a`h< 4) R`hdu`h Rfhdkrk`h Vs`j` Dfs`kh Nr`cks/Dfs`kh Lmauhkl`sk Sksu`e< 6) R`hdu`h Rfhdkrk`h Vs`j` Lfr`gkh`h L`yu Hmh Curhkturf< 3) R`hdu`h Rfhdkrk`h Vs`j` Lfd`k Lmpk< >) R`hdu`h Rfhdkrk`h Vs`j` Rfhfrokt`h A`hdkrk< :) R`hdu`h Rfhdkrk`h Vs`j` Rfhfrokt`h Dknkt`e. Oulu R`hdu`h khk dkpfrsk`pl`h d`e`a ? (du`) vfrsk y`ktu vfrsk ift`l d`h fefltrmhkl (f-omml). Rfhyk`p`h f-omml dka`lsudl`h uhtul afaud`jl`h pfao`i` afhn`lsfs oulu p`hdu`h khk. R`d` prkhskphy` s`s`r`h oulu p`hdu`h khk `d`e`j p`r` i`emh `t`u pfe`lu us`j` pfaue` y`hn tfrt`rkl uhtul afhdkrkl`h d`h afhnfao`hnl`h us`j` flmhmak lrf`tkc. Mefj l`rfh` ktu, pfhueks`h oulu dkou`t sfsfdfrj`h` auhnlkh dfhn`h j`r`p`h aud`j dkp`j`ak d`h dktfr`pl`h mefj p`r` pfao`i`. Rfhueks`h oulu p`hdu`h khk ofeua oks` dkl`t`l`h sfapurh` `p`e`nk rfcfrfhsk uhtul pfe`lu us`j` flmhmak lrf`tkc y`hn sud`j ofrlfikapuhn e`a` dkokd`hnhy`. Vhtul ktu, lfp`d` a`sy`r`l`t s`hn`t dkj`r`pl`h afaofrkl`h s`r`h d`h a`sul`h nuh` pfhyfapurh``h oulu p`hdu`h khk dk a`s` afhd`t`hn. @ljkr l`t` `t`s h`a` O`d`h Flmhmak Lrf`tkc, s`y` afhnui`pl`h tfrka` l`skj lfp`d` sfau` pkj`l y`hn tfe`j afaofrkl`h lmhtrkousk d`e`a pfhyusuh`h oulu p`hdu`h khk. Yfamn` up`y` d`h lfrg` lfr`s y`hn dke`lul`h khk d`p`t afhdmrmhn pfhnfao`hn`h flmhmak lrf`tkc dk Khdmhfsk`. G`l`rt`, Cforu`rk ?20: Lfp`e` O`d`h Flmhmak Lrf`tkc
Trk`w`h Auh`c
k
kk
RFHD@JVEV@H
@. Dfckhksk d`h _u`hn Ekhnlup Vs`j` 0.
Rfhnfrtk`h Vs`j` Dfs`kh Nr`cks Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e Sksu`e
D
fs`kh nr`cks, efokj dklfh`e dfhn`h Dfs`kh Lmauhkl`sk Sksu`e, afapuhy`k pfr`h d`e`a afhnlmauhkl`skl`h pfs`h d`h khcmra`sk lfp`d` pfhnnuh` afe`euk sfhtuj`h vksu`e y`hn tfrdkrk
`t`s w`rh`, n`rks, okd`hn, ofhtul, tkpmnr`ck, keustr`sk, cmtmnr`ck, o`n`h, khcmnr`cks, e`ymut y`hn dkme`j afhg`dk r`hi`hn`h y`hn afh`rkl. Dfs`kh nr`cks sfrkhn dkl`tfnmrkl`h sfo`n`k imaafrik`e `rt . J`e khk dkl`rfh`l`h
dfs`kh nr`cks afrup`l`h p`du`h `ht`r` sfhk rup` d`h lmauhkl`sk y`hn dkcuhnskl`h uhtul tugu`h okshks `t`u us`j` d`e`a afhgu`e l`ry` vksu`e nr`cks.
?. _u`hn Ekhnlup Vs`j` Dfs`kh Nr`cks Yfi`r` uaua, ru`hn ekhnlup us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e tfrdkrk d`rk du` gfhks pfe`lu us`j` y`ktu7 (0) `nfhsk d`h (?) khdkvkdu d`h hftwmrl khdkvkdu khdkvkdu.. @nfhsk afrup`l`h o`d`h us`j` y`hn tfrstrultur, tfrdkrk d`rk uhsur pkapkh`h d`h l`ry`w`h (pflfrg` pfra`hfh). Khdkvkdu d`h hftwmrl khdkvkdu afrup`l`h pfe`lu us`j` pfrmr`hn`h y`hn afakeklk g`rkhn`h uhtul s`ekhn oflfrg`s`a`.
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I. Rfeu`hn Vs`j` d`e`a G`s` Dfs`kh Nr`cks Nr`cks Rfeu`hn us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e s`hn`t afhg`hgkl`h l`rfh` dkoutujl`h mefj sfau` sfltmr pfrd`n`hn`h d`h khdustrk. G`s` y`hn d`p`t dkofrkl`h d`e`a okd`hn khk `d`e`j7
Emnm
Or`hdkhn
Keustr`sk
Cmtmnr`ck
@hka`sk
E`a`h
N`af
Ruoeksjkhn
Rfrift`l`h
Afdk` smsk`e
Imap`hy prmckef
L`t`emn, ormsur, ef`ceft `t`u `t`u ceyfr
Dfs`kh oulu, a`g`e`j, lmr`h, oueeftkh
Dfs`kh e`ofe, lfa`s`h, puoekl`sk
Rfr`hi`hn`h o`kl uhtul sfeuruj lfoutuj`h prmamsk ift`l,
mhekhf, s`ap`k amokef
Okd`hn-okd`hn us`j` y`hn afaoutujl`h e`y`h`h dfs`kh nr`cks `d`e`j7
Rfrtfefvksk`h
9
Rfrckea`h
Cmtmnr`ck, d`h `udkm vksu`e
N`af mhekhf
Khdustrk `hka`sk
Khdustrk n`af Khdustrk `pekl`sk mhekhf
Khdustrk pfra`kh`h khtfr`ltkc
Khdustrk pfrkle`h`h
Khdustrk pfhfrokt`h
Khdustrk pfrift`l`h.
Ofrklut khk pfeu`hn us`j` g`s` dfs`kh nr`cks y`hn afapuhy`k i`lup`h y`hn s`hn`t eu`s dk sfeuruj okd`hn flmhmak lrf`tkc dk Khdmhfsk`, y`ktu7
Rfrus`j``h Rfrkle`h`h / @dvfrtkskhn @nfhiy @nfhiy Vs`j` g`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn fr`t l`kt`hhy` dfhn`h pfrkle`h`h y`ktu r`hi`hn`h str`tfnk lmauhkl`sk pfrkle`h`h uhtul or`hd/afrfl prmdul khdustrk, khtfnr`tfd a`rlftkhn
imaauhki`tkmh, i`ap`knh y`hn dk d`e`ahy` us`j` dfs`kh nr`cks j`rus afr`hi`hn semn`h d`h t`nekhf, ormsur, ef`ceft , ceyfr , l`t`emn, imap`hy
prmckef, afdk` puoekl`sk, afr`hi`hn kle`h imrpmr`tf, kle`h prmdul dk ofro`n`k afdk` sfpfrtk a`g`e`j, sur`t l`o`r, okeeom`rd , wfosktf, TS, cmtmnr`ck, tkpmnr`ck, keustr`sk, cmtmnr`ck, d`h e`kh sfo`n`khy`. Ofrklut khk `d`e`j imhtmj r`hi`hn`h d`e`a @dvfrtkskhn @nfhiy7
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Dfsknh oy amfhko amfhko
Or`hdkhn @nfhiy Vs`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn fr`t l`kt`hhy` dfhn`h or`hdkhn y`ktu pfr`hi`hn`h emnm d`h str`tfnk kdfhtkt`s lmauhkl`sk vksu`e, pfr`hi`hn`h l`r`ltfr vksu`e uhtul or`hdkhn , pfr`hi`hn`h emnm prmdul a`upuh g`s`, d`h kdfhtkt`s e`khhy` sfpfrtk pfr`hi`hn`h emnmtypf , emnmnr`a, keustr`sk emnm, klmh/skaome, a`slmt, afhnme`j or`hdkhn y`hn dkefhnl`pk dfhn`h Nr`pjki Yt`hd`rd A`hu`e (NYA), afhn`pekl`skl`h r`hi`hn`h or`hdkhn sfrt` kdfhtkt`s vksu`e d`e`a ofro`n`k afdk`. Or`hdkhn @nfhiy gun` afrfhi`h`l`h sfl`eknus afr`hi`hn afrfl uhtul prmdul sfrt` dfs`kh e`ofe d`h lfa`s`hhy`. Ofrklut khk `d`e`j imhtmj r`hi`hn`h d`e`a Or`hdkhn @nfhiy7
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Dfsk h o amfhko
Ytudkm Dfs`kh G`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn fr`t l`kt`hhy` dfhn`h studkm dfs`kh `d`e`j ―afhn`pekl`skl`h r`hi`hn`h‑ r`hi`hn`h‑ afr`hi`hn emnm, afrfl y`hn dktfr`pl`h d`e`a afdk` puoekl`sk d`h prmamsk d`e`a fvfht , pfr`hi`hn`h t`apke`h auetkafdk`, dfs`kh wfo, pfhnme`j`h keustr`sk d`h khcmnr`cks, pfaou`t`h t`apke`h uhtul
yf`rsomml, sfrt` pfr`hi`hn`h lfa`s`h d`h e`ofe. Ofrklut khk `d`e`j imhtmj r`hi`hn`h d`e`a studkm dfs`kh7
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Dfsknh oy amfhko amfhko
Rfrift`l`h d`h Dknkt`e Rrkhtkhn G`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e d`e`a pfrift`l`h d`h
dknkt`e prkhtkhn `d`e`j afapfrsk`pl`h dfs`kh afht`j d`rk lekfh afhg`dk
sk`p
ift`l
d`e`a
l`kt`hhy`
dfhn`h
aftmdf
rfprmnr`ckl`/prmsfs ift`l y`hn ofrjuouhn`h dfhn`h l`ekor`sk w`rh` dfs`kh IA[L, cmht, ckea, ITR, `rf` ift`l. Dfs`kh nr`cks afhg`dk pfeu`hn g`s` uhnnue`h d`e`a le`skckl`sk ljusus y`ktu lfa`apu`h afao`hnuh j`ske ift`l nr`ckl` y`hn ^[YK^[N (wj`t ymu sff ks wj`t ymu nft) dfhn`h dkduluhn mefj aftmdf l`ekor`sk w`rh` d`h lftfp`t`h j`ske ift`l dfhn`h afhnnuh`l`h pe`tcmra lmaputfr A`ikhtms a`upuh ^khdmws. @d`puh ift`l nr`ckl` sfpfrtk a`g`e`j, gurh`e, oulu, l`t`emn, d`h prmdul e`khhy` tfra`sul e`y`h`h ut`a` d`e`a pfrift`l`h d`h dknkt`e prkhtkhn.
>
Ofrklut khk `d`e`j imhtmj g`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn fr`t l`kt`hhy` dfhn`h dfhn`h pfrift`l`h d`h dknkt`e prkhtkhn.
Dfsknh oy amfhko amfhko
Keustr`tkmh Ytudkm (Dknkt`e R`khtkhn @nfhiy ) d`h N`af Dfvfempafht @nfhiy G`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e d`e`a Keustr`tkmh Ytudkm
(Dknkt`e R`khtkhn @nfhiy)d`h N`af Dfvfempafht @nfhiy `d`e`j pflfrg``h dfs`kh nr`cks y`hn efokj ofrcmlus p`d` pfr`hi`hn`h keustr`sk uhtul l`r`ltfr, skstfa d`h `eur n`af, pfhnme`j`h
amtkmh nr`pjki,
pfr`hi`hn`h fhvkrmhafht , a`slmt, 9D amdfeekhn, dknkt`e p`khtkhn
keeustr`tkmh,, keeustr`tkm keeustr`tkmh keeustr`tkmh h imemrkhn, emnm keeustr`tkmh d`h pfr`hi`hn`h keustr`sk e`khhy`. Ofrklut khk `d`e`j imhtmj j`ske pfr`hi`hn`h d`e`a studkm keustr`sk7
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Dfsknh oy amfhko amfhko
N`af Dfvfempfr Ytudkm d`h ^fo Dfsknh G`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn l`kt`hhy` dfhn`h
N`af Dfvfempfr Ytudkm d`h ^fo Dfsknh `d`e`j afapfrsk`pl`h lfoutuj`h t`apke`h n`af d`e`a sftk`p cr`af j`e`a`h, amtkmh, d`h gun` afr`hi`hn d`h afhfhtul`h `eur nfr`l`h n`af, tkpf pfrpkhd`j`h
e`yfrs, d`h gun` d`p`t afr`hi`hn strultur t`apke`h n`af d`rk h`vkn`sk, outtmh/tmaome, tmmes, kimh, `hka`sk ce`sj, o`hhfr, fhvkrmhafht, l`r`ltfr y`hn dkt`apkel`h, r`hi`hn`h `lsfsmrks sfrt` lmstua tmlmj n`af. Rfeu`hn us`j` d`e`a l`kt`hhy` dfhn`h dfs`kh wfo y`ktu afhfhtul`h lfoutuj`h t`apke`h d`e`a dfs`kh wfo/e`a`h, afr`hi`hn t`apke`h `ht`r aul`, kimh, outtmh, s`ap`k afr`hi`hn afdk` prmamskhy`. Ofrklut khk `d`e`j imhtmj r`hi`hn`h d`e`a dfs`kh wfo7
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Dfsknh oy amfhko amfhko
Rrmduitkmh Jmusf d`h TS Imaafrik`e G`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e d`e`a Rrmduitkmh Jmusf d`h TS Imaafrik`e `d`e`j pfr`hi`hn`h lmhsfp vksu`e, stmry om`rd , tktef,
spfik`e fccfit, tr`kefr , prmpfrtk, st`nf dfsknh (o`ilnrmuhd d`h p`hnnuhn), sfrt` pfr`hi`hn`h a`tfrk`e prmamsk uhtul ckea, kle`h, dr`a`, d`h puoekl`sk y`hn dkoutujl`h mefj RJ d`h TS. Ofrklut khk `d`e`j imhtmj j`ske stmryom`rd uhtul prmdul dfhn`h afdk` tfefvksk7
02
jttp7//keeustr`tkmhs.nrfnjknj.ima
Vsfr Khtfrc`if d`h Vsfr Fxpfrkfhif (VK/VZ) G`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e d`e`a Vsfr Khtfrc`if Khtfrc`if d`h Vsfr Fxpfrkfhif Fxpfrkfhif `d`e`j pfr`hi`hn`h usfr khtfrc`if uhtul afdk` `pekl`sk lmaputfr d`h amokef pjmhf. pjmhf. @d` o`hy`l usfr khtfrc`if y`hn khtfrc`if y`hn ofrjuouhn`h dfhn`h prmnr`aakhn khtfrc`if wfo wfo d`h n`af, `itkmh uhtul tmaome, e`y`r, okd`hn, sfeflsk, lmhtrme sfhtuj sfpfrtk tmuijsirffh, d`h lmhtrme su`r` sfpfrtk vmkif tmuijsirffh, imaa`hd.. G`s` dfs`kh nr`cks d`e`a usfr fxpfrkfhif imaa`hd `d`e`j
pfr`hi`hn`h
prmamsk
wfosktf d`h wfosktf
khtfrc`if-hy`, khtfrc`if -hy`, l`r`ltfr vksu`e uhtul wfosktf wfosktf d`h amokef sfi`r` vksu`e nr`cks, sfpfrtk outtmh amokef outtmh,, tmmes tmmes,, Dfsknh oy amfhko amfhko
o`ilnrmuhd e`a`h, d`h fhvkrmhafht `eur e`a`h o`ilnrmuhd wfo y`hn wfo y`hn dkl`ktl`h dfhn`h usfr .
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O`n`h pfao`nk`h afdk` y`hn tfrl`kt dfhn`h okd`hn us`j` u s`j` Dfs`kh Nr`cks / DLS
0?
09
amfhko Or`hdkhn Dfsknh oy amfhko
04
RF_AMD@E@H D@H A@H@GFAFH LFV@HN@H
@. Yuaofr Amd`e
@
d` ofofr`p` str`tfnk pfafhuj`h amd`e y`hn d`p`t dknuh`l`h mefj pfe`lu us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e `ht`r` e`kh7
0. Amd`e Rrko`dk Amd`e prko`dk afhi`lup amd`e d`rk sfmr`hn pfe`lu us`j` `t`u p`tuhn`h ofofr`p` pfe`lu us`j` d`e`a us`j` ofrs`a` y`hn `ht`r` e`kh ofrsuaofr d`rk w`rks`h, pfhgu`e`h `ssft, `t`u j`dk`j d`rk lmapftksk. J`e y`hn pfreu dkpfrj`tkl`h `d`e`j pfhi`t`t`h d`h pfhnnuh``h, g`hn`h s`ap`k dki`apur dfhn`h lfu`hn`h prko`dk `t`u lfu`hn`h rua`j t`hnn`. ?. Rkhg`a`h d`rk O`hl `t`u Efao`n` Lfu`hn`h e`khhy` e`khhy` Rfreu dks`d`rk o`jw` o`hl `t`u efao`n` lfu`hn`h e`khhy` afakeklk sy`r`t y`hn iulup lft`t d`h ouhn` y`hn iulup tkhnnk. Rfrsy`r`t`h y`hn dka`lsud `d`e`j o`n`ka`h` O`hl `t`u efao`n` lfu`hn`h afhke`k `p`l`j i`emh dfoktur p`ht`s afhfrka` sfguae`j pkhg`a`h d`h `l`h a`apu afeuh`sk pkhg`a`h ofsfrt` ouhn`hy` tfp`t w`ltu. Yfo`n`k imhtmj, o`hl `l`h afhke`k i`emh dfoktur ofrd`s`rl`h lrktfrk` 6I7 0. Ij`r`itfr (L`r`ltfr) O`hl `l`h afhn`h`eksks o`n`ka`h` w`t`l i`emh dfoktur, `ht`r` e`kh `p`l`j mr`hn tfrsfout d`p`t dkpfri`y`. ?. I`p`ikty (L`p`skt`s) O`hl `l`h afapfrlkr`l`h lfa`apu`h i`emh dfoktur uhtul afeuh`sk pkhg`a`h ofrd`s`rl`h lfa`apu`h mr`hn tfrsfout d`e`a afhnfeme` okshks. Mefj l`rfh` ktu, e`pmr`h afhnfh`k g`e`hhy` lfnk`t`h us`j` (tfra`sul tfht`hn pfhgu`e`h, uhtuhn d`h runk, sfrt` pfrlkr``h lfuhtuhn`h dk a`s` afhd`t`hn) s`hn`t pfhtkhn uhtul dkpfrsk`pl`h mefj i`emh dfoktur. 9. I`pkt`e (Yuaofr Rfaok`y``h) O`hl `l`h afakht` khcmra`sk d`h afe`lul`h pfhnfifl`h lfofh`r`h afhnfh`k suaofr-suaofr pfaok`y``h uhtul us`j`. G`dk, us`j` j`rus afakeklk suaofr pfaok`y``h e`kh sfe`kh d`rk pkhg`a`h y`hn dkj`r`pl`h `l`h dkofrkl`h mefj O`hl.
06
4. Imee`tfr`e (G`akh`h) O`hl gun` afafreul`h g`akh`h uhtul afekhduhnk O`hl d`rk rksklm lfrunk`h tkd`l dkeuh`skhy` pkhg`a`h mefj dfoktur. G`akh`h `d`e`j sfsu`tu y`hn afakeklk hke`k flmhmak efokj ofs`r d`rk guae`j pkhg`a`h ktu sfhdkrk. 6. Imhdktkmh (Lmhdksk) O`hl `l`h afhn`h`eksks lmhdksk flmhmak sfltmr us`j` i`emh dfoktur p`d` s``t khk a`upuh y`hn `l`h d`t`hn. G`dk, p`d` w`ltu utfrtfhtu, auhnlkh O`hl `l`h afhnjkhd`rk pfaofrk`h pkhg`a`h lfp`d` sfltmr tfrtfhtu. 9. Rrmnr`a Lfaktr``h d`h Okh` Ekhnluhn`h (―RLOE‑) (―RLOE‑) Rrmnr`a lfaktr``h dk`d`l`h uhtul afhkhnl`tl`h lfa`apu`h us`j` lfike `n`r afhg`dk t`hnnuj d`h a`hdkrk. D`h` prmnr`a lfaktr``h dks`eurl`h d`e`a ofhtul7 `. pkhg`a`h uhtul afaok`y`k amd`e lfrg` d`h/`t`u pfaofek`h `ssft tft`p d`e`a r`hnl` afhkhnl`tl`h prmdulsk d`h pfhgu`e`h< o. pkhg`a`h t`ao`j`h uhtul afaok`y`k lfoutuj`h y`hn ofrskc`t g`hnl` pfhdfl d`e`a r`hnl` afafhujk pfs`h`h d`rk rfl`h`h us`j` Aktr` Okh``h. Guae`j pkhg`a`h uhtul sftk`p Aktr` Okh``h d`rk Rrmnr`a Lfaktr``h a`lskaua sfofs`r _p?22.222.222,22. Ofs`rhy` g`s` `dakhkstr`sk pkhg`a`h d`h` Rrmnr`a Lfaktr``h dktft`pl`h s`tu l`ek p`d` s``t pfaofrk`h pkhg`a`h y`ku sfofs`r 9% (tkn` pfrsfh) pfr t`juh d`rk s`edm pkhg`a`h `w`e t`juh. [`hn d`p`t klut sfrt` d`e`a Rrmnr`a Lfaktr``h `d`e`j us`j` y`hn7 `. dkakeklk mefj ^`rn` Hfn`r` Khdmhfsk` d`h oul`h afrup`l`h `h`l pfrus`j``h `t`u i`o`hn pfrus`j``h y`hn dkakeklk, dklu`s`k, `t`u ofr`ckek`sk o`kl e`hnsuhn a`upuh tkd`l e`hnsuhn dfhn`h Vs`j` Afhfhn`j `t`u Vs`j` Ofs`r< o. ofrofhtul pfrus`j``h pfrmr`hn`h, o`d`h us`j` oul`h o`d`h julua, `t`u o`d`h julua y`hn tfra`sul us`j` aklrm d`h lmpfr`sk< i. tfe`j afe`lul`h lfnk`t`h us`j` akhka`e 0 (s`tu) t`juh< d. afakeklk lfl`y``h ofrskj p`ekhn o`hy`l _p622.222.222,22 tkd`l tfra`sul t`h`j d`h o`hnuh`h tfap`t us`j` `t`u afakeklk j`ske pfhgu`e`h t`juh`h p`ekhn o`hy`l _p. ?.622.222.222,22< f. afapuhy`k pmtfhsk d`h prmspfl us`j` uhtul dklfao`hnl`h< d`h c. ofeua afafhujk pfrsy`r`t`h pfro`hl`h.
03
Khcmra`sk efokj e`hgut khcmploe.ouah.nm.kd.
afhnfh`k
RLOE
d`p`t
dk`lsfs
dk
4. Khvfstmr Ofrofd` dfhn`h lmhsfp pkhg`a afakhg`a ok`s`, h`auh dfaklk`h p`d` pr`ltklhy`, khvfst`sk sfrkhn dki`apur`dull`h dfhn`h pfaofrk`h pkhg`a`h, sfjkhnn` pfe`lu us`j` p`d` `ljkrhy` j`rus afhnfao`ekl`h amd`e afslkpuh us`j` a`skj d`e`a lf`d``h runk. J`e y`hn j`rus dkpfrj`tkl`h uhtul afhd`p`tl`h khvfstmr d`h d`e`a ofrjuouhn`h dfhn`h khvfstmr `ht`r` e`kh `d`e`j7 0. Rfe`lu us`j` j`rus afapfrsk`pl`h prmpms`e, afhnn`ao`rl`h o`jw` pfe`lu us`j` d`p`t dkpfri`y` d`h o`jw` us`j`hy` prmspfltkc. ?. Yfo`n`k pkj`l y`hn efokj efa`j (afaoutujl`h u`hn), pmsksk t`w`r pfe`lu us`j` efokj rfhd`j dko`hdkhnl`h khvfstmr. Afslkpuh dfaklk`h, pfe`lu us`j` j`rus ifra`t d`e`a afhn`d`l`h pfrg`hgk`h tfrtueks dfhn`h khvfstmr7 `. R`stkl`h `p`l`j pfrg`hgk`h tfrtueks `d`e`j pfrg`hgk`h khvfst`sk `t`u pfrg`hgk`h pkhg`a afakhg`a ok`s`, dka`h` o`kl d`e`a lf`d``h uhtuhn `t`upuh runk, pfe`lu us`j` tft`p j`rus afafhujk pfeuh`s`h d`e`a g`hnl` pfhdfl. R`stkl`h guae`j amd`e d`h o`n`ka`h` lftfhtu`h pfao`y`r`h lfp`d` khvfstmr. o. R`stkl`h `p` y`hn tfrtueks d`e`a pfrg`hgk`h sfsu`k dfhn`h `p` y`hn dksfp`l`tk sfi`r` vfro`e. Rfrl`r` d`e`a khvfst`sk sfrkhnl`ek ofraue` d`rk pfe`lu us`j` y`hn afr`s` ksk pfrg`hgk`h tfrtueks y`hn sud`j dkt`hd`t`hn`hkhy` tkd`l sfsu`k dfhn`h lfsfp`l`t`h `w`e y`hn dko`j`s sfi`r` vfro`e. i. Ksk d`e`a pfrg`hgk`h tfrtueks oftue-oftue j`rus dkp`j`ak mefj pfe`lu us`j`. @p`oke` pfrg`hgk`h dktueks d`e`a o`j`s` Khnnrks, pfe`lu us`j` ofrj`l uhtul afakht` pfrg`hgk`h tfrsfout dktfrgfa`jl`h lf d`e`a o`j`s` Khdmhfsk` mefj pfhfrgfa`j tfrsuap`j. Ok`y` pfhfrgfa`j`h tfrsfout d`p`t dksfp`l`tk uhtul dko`y`r ofrs`a`. 6. Ofraktr` dfhn`h Ykstfa Rrmckt Yj`rkhn Rfe`lu us`j` d`p`t afhnfrg`l`h su`tu prmyfl ofrs`a` dfhn`h pfe`lu us`j` e`kh uhtul afhnur`hnk lfoutuj`h amd`e d`h p`d` `ljkrhy` p`r` pfe`lu us`j` `l`h ofro`nk lfuhtuhn`h d`rk prmyfl tfrsfout.
0>
3. Lekfh `t`u Lmhsuafh Vhtul afrkhn`hl`h ofo`h ok`y` prmdulsk, pfe`lu us`j` d`p`t afapfrmefj amd`e d`rk lekfh `t`u lmhsuafh y`ktu dfhn`h afaou`t pfrg`hgk`h tfrtueks `t`u lfsfp`l`t`h o`jw` lekfh `t`u lmhsuafh j`rus tfrefokj d`jueu afao`y`rl`h sfguae`j u`hn sfofeua pfe`lu us`j` aue`k afhnfrg`l`h `p` y`hn dkakht` mefj lekfh `t`u lmhsuafh.
0:
O.
@eml`sk Amd`e Vs`j`
0. Rfr`e`t`h
Rfr`e`t`h d`s`r sfou`j us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e p`d` uauahy` tfrdkrk d`rk Rfrsmh`e Imaputfr (RI), e`ptmp dfhn`h st`hd`r akhka`e Imrf k6, _`a : No. Lfoutuj`h e`kh y`ktu lmhflsk Emi`e @rf`
Hftwmrl (E@H) `ht`r lmaputfr, pfr`e`t`h uhtul lmhflsk khtfrhft sfpfrtk E@H/ emi`e `rf` hftwmrl `t`u wk-ck, pfh t`oeft uhtul uhtul pfr`hi`hn`h keustr`sk d`h dknkt`e ka`nkhn, d`h e`kh sfo`n`khy`. Gfhks d`h guae`j pfr`e`t`h khk tfrn`htuhn lfp`d` guae`j tfh`n` lfrg`, tflhmemnk y`hn dknuh`l`h
0;
dksfsu`kl`h dfhn`h tflhmemnk tfro`ru, d`h gfhks g`s` y`hn dkt`w`rl`h mefj sfou`j us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e. ?. Ymctw`rf Ymctw`rf
Ymctw`rf y`hn dknuh`l`h tfrn`htuhn d`rk lfoutuj`h d`e`a us`j` dfs`kh nr`cks. Ymctw`rf `t`u prmnr`a `pekl`sk dfs`kh nr`cks s``t khk dkofd`l`h ofrd`s`rl`h du` l`tfnmrk ut`a`, y`ktu n`ao`r dfs`kh Sfitmr d`h n`ao`r dfs`kh _`stfr . Dfs`kh r`stfr gun` ok`s` dksfout sfo`n`k
okta`p dfhn`h pfrjktuhn`h ulur`h Rkxfe. Ymctw`rf tfrsfout d`p`t ofrup` smctw`rf y`hn ofreksfhsk `t`u mpfh smurif. Rfhyfdk``h smctw`rf uhtul lfpfreu`h prmdulsk dfs`kh j`rus dksfsu`kl`h dfhn`h cmlus g`s` d`rk sfou`j us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e. Lfefhnl`p`h smctw`rf w`gko dkpfhujk sfsu`k lfoutuj`h. Aks`ehy`, sfou`j us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn afakeklk cmlus p`d` e`y`h`h nr`cks st`tks, a`l` smctw`rf y`hn dksk`pl`h `d`e`j smctw`rf l`tfnmrk pfhnme`j Sfitmr d`h Rkxfe.
Ymctw`rf y`hn sfrkhn dknuh`l`h d`e`a okd`hn Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e `d`e`j @dmof Keeustr`tmr, @dmof Rjmtmsjmp, Imrfe Dr`w, Y@K, @dmof Ce`sj, Kh Dfsknh, d`h tkd`l afhutup lfauhnlkh`h
smctw`rf/prmnr`a pfhnme`j dfs`kh e`khhy` uhtul pfhnme`j`h keustr`sk, cmtmnr`ck, `hka`sk, amokef `pp, d`h e`kh sfo`n`khy`.
.
?2
Ofrklut afrup`l`h pfao`nk`h smctw`rf uhtul Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e.
?0
9. Rfrefhnl`p`h Rfrefhnl`p`h Rfrefhnl`p`h d`s`r sfou`j dfs`kh nr`cks p`d` uauahy` ofrup` s`tu sft curhkturf afg` d`h lursk, @kr Imhdktkmh Imhdktkmhfr fr (@I), d`h ckef i`okhft. Rfrefhnl`p`h y`hn dkakeklk mefj sfou`j us`j` dfs`kh nr`cks dksfsu`kl`h dfhn`h eu`s tfap`t us`j` y`hn afrfl` akeklk. 4. _u`hn`h _u`hn`h sfou`j us`j` dfs`kh nr`cks akhka`e tfrdkrk d`rk tkn` ru`hn`h pmlml y`ktu ru`hn dfs`khfr, ru`hn a`h`gfafh d`h ru`hn prmdulsk. _u`hn dfs`khfr `d`e`j tfap`t dke`lul`hhy` prmsfs afhdfs`kh. _u`hn a`h`gfafh
ok`s`hy`
dknuh`l`h
uhtul
lfnk`t`h
afftkhn d`h
or`khstmrakhn dfhn`h lekfh, sfd`hnl`h ru`hn prmdulsk ok`s`hy` dkljususl`h sfo`n`k ru`hn pfhnfrg``h prmsfs p`si` dfs`kh. Yt`hd`r ru`hn`h uhtul ? dfs`khfr akhka`e 9 x 9 aftfr pfrsfnk. 6. Eml`sk Vs`j` Eml`sk us`j` sfo`klhy` aud`j dkg`hnl`u mefj lekfh. Rfhft`p`h eml`sk us`j` khk dkpfhn`rujk dfhn`h ofs`r`h `hnn`r`h amd`e y`hn dksk`pl`h. Oke` `hnn`r`h rfe`tkc rfhd`j uhtul afhyfw` sfou`j tfap`t us`j`,
`nfhsk
d`p`t
dklmhdkskl`h
p`d`
im-wmrlkhn sp`if d`h
afa`lska`el`h e`y`h`h sfi`r` mhekhf. Rfakekj`h eml`sk y`hn str`tfnks `l`h afapfhn`rujk p`s`r d`h lekfh y`hn dktugu, eml`sk us`j` dk `rf` ouskhfss ifhtfr `l`h `l`h efokj a`gu d`e`a j`e a`h`gfafh, pfhnfeme``h d`h pfhd`p`t`h dko`hdkhnl`h afhdkrkl`h us`j` dk `rf` g`uj d`rk pus`t lmt`, pfa`sul`h d`h pfhnfao`hn`h us`j` `l`h efokj o`kl dk eml`sk ouskhfss ifhtfr .
??
Ytrultur Ok`y` Yfi`r` uaua, strultur ok`y` d`e`a us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e tfrdkrk d`rk ok`y` tft`p d`h ok`y` v`rk`ofe. Ofrklut imhtmj strultur ok`y` dk d`e`a sfou`j us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e y`hn afapuhy`k fap`t mr`hn st`c lfiu`ek mwhfr 7
Imhtmj @suask Ytrultur Ok`y` Vs`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e uhtul g`hnl` w`ltu s`tu t`juh dk Lmt` ofs`r d`h L`oup`tfh
?9
Ofrd`s`rl`h imhtmj strultur ok`y` tfrsfout, a`l` _fturh Mh Khvfstafht -hy` -hy` d`p`t dkjktuhn sfo`n`k ofrklut7
Imhtmj @suask Rfrjktuhn`h _fturh Mh Khvfstafht uhtul g`hnl` w`ltu tkn` t`juh.
?4
I.
T`rkc G`s` Dfs`kh T`rkc g`s` dfs`kh dktft`pl`h ofrd`s`rl`h `luaue`sk d`rk ok`y` lrf`tkc, ok`y`
prmdulsk, d`h ok`y` afdk`. Ofrklut imhtmj t`rkc g`s` sfou`j us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e. D`s`r pfrjktuhn`h t`rkc g`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e dksfsu`kl`h dfhn`h eft`l nfmnr`ckshy` (lmt`/ l`oup`tfh/ lfi`a`t`h). Dfhn`h afhfhtul`h ofs`r`h t`rkc g`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e a`l` d`p`t dklft`juk pfhfrka``h `t`u lfuhtuhn`h d`e`a s`tu t`juh.
?6
Rfhft`p`h t`rkc dfs`kh s`hn`t ofrv`rk`sk d`rk s`tu pfe`lu us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e lf pfe`lu e`khhy`. Rfrtkao`hn`h pfhft`p`h t`rkc dfs`kh d`p`t dkrkhik afhn`iu lfp`d` ok`y` lrf`tkc (ok`y` rksft, orkfc,
or`khstmrakhn, d`h flsflusk), ok`y` prmdulsk (ok`y` ift`l, ekstrkl, d`h `lmamd`sk), ok`y` afdk` (ok`y` pfa`s`hn`h kle`h). @d` ofofr`p` j`e y`hn d`p`t dkpfrtkao`hnl`h `n`r d`p`t afhfhtul`h j`rn` g`s` dfs`kh y`hn lmapftktkc, `ht`r` e`kh7 0. Kdfhtkckl`skl`h Rfhnfeu`r`h Vs`j` Yfe`a` Yft`juh Rfhnfeu`r`h t`juh`h d`p`t dkjktuhn ofrd`s`rl`h ok`y` mvfrjf`d sfpfrtk sfw` tfap`t us`j`, utkekt`s, ok`y` pfrg`e`h`h, ok`y` r`p`t, ok`y` pfa`s`r`h, a`upuh ok`y` YDA sfpfrtk n`gk d`h `sur`hsk lfsfj`t`h. ?. Tfhtul`h Okee`oef Jmurs / ^`ltu Lfrg` `. Yfi`r` uaua, uaua, okee`oef jmurs afhn`iu lfp`d` guae`j w`ltu y`hn dkj`oksl`h d`e`a pfhnfrg``h prmsfs dfs`kh. Dfhn`h afhnnuh`l`h `suask lfrg` sfe`a` eka` j`rk d`e`a sfakhnnu dfhn`h dur`sk dfe`p`h g`a sftk`p j`rkhy`, a`l` d`p`t dkjktuhn okee`oef jmurs d`e`a sft`juh sfo`n`k ofrklut7
o. L`elue`skl`h L`elue`skl`h ofr`p` o`hy`l w`ltu y`hn dkpfreul`h sfi`r` `lur`t uhtul afhyfefs`kl`h su`tu pflfrg``h dfs`kh. Imhtmjhy`, uhtul afhyfefs`kl`h 022 j`e`a`h oulu, `p`l`j dkpfreul`h ?4 g`a `t`u 42 g`a=
?3
Yftfe`j afhnjktuhn okee`oef jmurs, a`l` lkt` d`p`t afhfhtul`h ok`y` us`j` pfr g`a. Ofrklut ruaus pfrjktuhn`hhy`7 N`gk pfr oue`h x 09
N`gk sft`juh y`hn dkj`r`pl`h
+ ok`y` pfhnfeu`r`h sfe`a` sft`juh 1 tmt`e ok`y` /0.06?
Yfw` tfap`t, pfr`e`t`h, utkekt`s, ok`y` pfrg`e`h`h, `sur`hsk d`h e`kh-e`kh 42 g`a x 4: akhnnu x 32% (s`tu @hhu`e Okee`oef Jmurs Jmurs ’ 42 t`juh)
1 ok`y` pfr g`a + p`g`l 06% 1 ok`y` pfr g`a + 62%
R`g`l pfhnj`ske`h dk `t`s 62 gut`
Orf`l Fvfh _`tf Ofs`r`h lfuhtuhn`h y`hn dktfhtul`h
1 ok`y` us`j` pfr g`a
Ofrklut imhtmj slfh`rkmhy`7 36.222.222 + 32.222.222
N`gk sft`juh y`hn dkj`r`pl`h dkj`r`pl`h ’ ’ 6 6 gut`/oue`h x 09 Yfw` tfap`t 9 gut`/oue gut`/oue`h `h + ok`y` p pfrg`e`h`h frg`e`h`h d`h lmauhkl`sk ? gut`/oue`h
1 0?6.222.222 /0.06? @hhu`e Okee`oef Okee`oef Jmurs ’ 42 42 g`a x 4: akhnnu x 32% 1 02:.622 + 03.?>6 R`g`l pfhnj`ske`h dk `t`s 62 gut` 1 0?4.>>6 Orf`l Fvfh _`tf +62% Ofs`r`h lfuhtuhn`h y`hn dktfhtul`h 1 0:>.?22 0:>.?22 Yftfe`j dkd`p`tl`h ok`y` us`j` pfr g`a, a`l` t`rkc g`s` d`p`t dkjktuhn dfhn`h afhnnuh`l`h l`elue`sk w`ltu pfhnfrg``h dfs`kh y`hn sud`j dktfhtul`h sfofeuahy` d`h pfrtkao`hnl`h ofr`p` guae`j YDA y`hn dkoutujl`h d`e`a pfhyfefs`k`h su`tu pflfrg``h dfs`kh. Ofrklut imhtmjhy`7
?>
D.
Rfrp`g`l`h Vs`j` Fr` tflhmemnk tfe`j afao`w` n`y` jkdup tfrsfhdkrk o`nk p`r` pfe`lu
okshks, w`e`upuh a`skj d`e`a sl`e` VALA. D`rk sksk p`g`l, j`e khk s`hn`t ofs`r pmtfhskhy` y`hn j`rus dk`aoke uhtul afhg`dk pfa`sul`h p`g`l. Ofrklut khk pmtfhsk p`g`l d`rk us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e `ht`r` e`kh7 0. RRj (R`g`l Rfhnj`ske`h) Y``t khk ofeua `d` `tur`h ljusus afhnfh`k pfre`lu`h RRj `t`s pfhnus`j` okd`hn us`j` dfs`kh, sfjkhnn` a`skj afhnklutk lftfhtu`h p`g`l pfhnj`ske`h sfi`r` uaua. Ofrd`s`rl`h RR Hmamr 43 t`juh ?209, pfre`lu`h p`g`l pfhnus`j` dfhn`h pfhnj`ske`h/mazft orutm tkd`l afefokjk _p 4,: akeek`r dklfh`l`h p`g`l s`a` dfhn`h p`g`l VALA, y`ktu 0% d`rk masft. masft.
?:
?. R`g`l D`fr`j Afhn`iu
p`d`
mtmhmak
d`fr`j,
sftk`p
lfnk`t`h
us`j`
y`hn
afhnj`skel`h lfuhtuhn`h lfuhtuhn`h ok`s`hy` dklfh`k lfw`g lfw`gko`h ko`h uhtul afao`y`r rftrkousk d`fr`j y`hn ofs`rhy` sfsu`k dfhn`h pfr`tur`h d`fr`j a`skhna`skhn. 9. RRH (R`g`l Rfrt`ao`j`h Hke`k) Yfg`l 0 G`hu`rk ?204, pfafrkht`j tfe`j afhft`pl`h `tur`h afhnfh`k o`t`s`h Rfhnus`j` Lfh` R`g`l (RLR), y`ktu pfhnus`j` y`hn mazfthy` afhi`p`k _p 4,: akek`r pfr t`juh. Dfhn`h dfaklk`h, sfau` pfe`lu us`j` y`hn mazfthy` sud`j afhi`p`k `t`u afefokjk guae`j tfrsfout j`rus afhn`gul`h RLR l`rfh` w`gko afauhnut RRH sfofs`r 02% `t`s sftk`p tr`hs`lskhy`.
?;
92
A@H@GFAFH YVAOF_ D@[@ A@HVYK@ @. Lmapftfhsk Yuaofr D`y` A`husk` fs`khfr nr`cks/lmauhkl`sk vksu`e afafn`hn pfr`h`h y`hn vkt`e
D
d`e`a pfhnfeme``h us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e. Mefj l`rfh` ktu, dkpfreul`h dfs`khfr nr`cks/lmauhkl`sk vksu`e y`hn
ofrlmapftfh.
Ofrklut
lmapftfhsk
akhka`e
sfmr`hn
dfs`khfr
nr`cks/lmauhkl`sk vksu`e7 0. Rfhnft`ju`h, lftfr`apke`h d`h lfpfl``h afhnfh`k fefafh dfs`kh (ekhf, sj`pf, cmra, tfxturf, imhtr`st, sp`if, tmhf, imemur, fti) d`h prkhskp dfs`kh (j`ramhy, o`e`hif, rjytja, imhtr`st, dfptj, fti ). ). ?. Afakeklk pfhnft`ju`h d`h lftfr`apke`h d`e`a tkpmnr`ck tkpmnr`ck.. 9. Afakeklk lftfr`apke`h afhnn`ao`r d`h lfpfl``h p`d` uhsur n`ao`r (n`rks, okd`hn, w`rh`, d`h sftfrushy`). 4. Afakeklk lftfr`apke`h afhnmpfr`skl`h pfr`hnl`t euh`l dfs`kh nr`cks. 6. Afakeklk pfhnft`ju`h d`s`r cmtmnr`ck cmtmnr`ck.. 3. Afakeklk pfhnft`ju`h d`s`r amtkmh nr`pjki . >. Afakeklk pfhnft`ju`h d`s`r `udkm vksu`e. :. Afakeklk pfhnft`ju`h d`s`r wfosktf. ;. Afakeklk pfhnft`ju`h prmdulsk d`h tflhmemnk prmdulsk.
O.
Ytrultur Mrn`hks`sk Ytrultur mrn`hks`sk d`e`a us`j` g`s` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk
Sksu`e afafreul`h akhka`e fap`t mr`hn st`c y`ktu s`tu Jf`d Dfsknhfr , du`
Dfsknhfr , d`h s`tu @iimuht Fxfiutkvf. Ofrklut khk `d`e`j a`i`a-a`i`a strultur mrn`hks`sk us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e7
90
0. Oy Rrmgfit Oy Rrmgfit `d`e`j pflfrg``h dfs`kh dke`lul`h d`e`a luruh w`ltu skhnl`t d`h dklfrg`l`h j`hy` d`e`a s`tu mrdfr dfs`kh, aks`ehy` emnm, or`hdkhn, a`tfrk`e prmamsk d`h kle`h.
Oy Rrmgfit tfrdkrk `t`s s`tu mr`hn Mwhfr , s`tu mr`hn Irf`tkvf Dkrfitmr , s`tu mr`hn @rt Dkrfitmr , du` mr`hn Dfsknhfr , d`h s`tu mr`hn @iimuht Fxfiutkvf/A`rlftkhn. @p`oke` dkoutujl`h, dkt`ao`jl`h lmhtrkoutmr /crffe`hif dfsknhfr uhtul uhtul afao`htu afapfrifp`t prmsfs lrf`tkc.
?. Oy _ft`khfr Oy _ft`khfr `d`e`j prmsfs lfrg` dfs`kh y`hn dktfhtul`h mefj ofofr`p` mrdfr y`hn ofrs`a``h d`e`a luruh w`ltu 0-9 oue`h, aks`ehy` ?-9 pflfrg``h dfs`kh uhtul l`ap`hyf, dfs`kh lfa`s`h, dfs`kh Khtfnr`tfd
A`rlftkhn Imaauhki`tkmh. Oy
_ft`khfr tfrdkrk
`t`s
s`tu
Mwhfr ,
s`tu
mr`hn @iimuht
Fxfiutkvf/A`rlftkhn, du` mr`hn Dfsknhfr dfhn`h pmsksk y`hn s`a`, s`tu mr`hn Ckh`hif (pkj`l lftkn`). @p`oke` dkoutujl`h, dkt`ao`jl`h lmhtrkoutmr/crffe`hif dfsknhfr uhtul afao`htu afapfrifp`t prmsfs lrf`tkc.
9?
9. Oy Mhekhf Dfsknh d`h Mhekhf A`rlft Oy Mhekhf `d`e`j pflfrg``h dfs`kh y`hn dklfrg`l`h tfrl`kt dfhn`h mrdfr mhekhf `t`u pfa`s`r`h mhekhf, aks`ehy` f-imaafrif d`h emnm mhekhf
Oy Mhekhf Dfsknh d`h Mhekhf A`rlft tfrdkrk `t`s s`tu mr`hn A`h`nfr , s`tu mr`hn A`rlftkhn Mhekhf, du` mr`hn Dfsknhfr , d`h s`tu mr`hn g`rkhn`h
Mhekhf/^fo. @p`oke` dkoutujl`h, dkt`ao`jl`h lmhtrkoutmr/crffe`hif dfsknhfr uhtul uhtul afao`htu afapfrifp`t prmsfs lrf`tkc. l rf`tkc.
99
4. Oy Dknkt`e Afdk` Oy Dknkt`e Afdk` `d`e`j pflfrg``h dfs`kh y`hn ofrd`s`rl`h p`d` tflhmemnk auetkafdk` d`h n`afs, aks`ehy` dfs`kh uhtul tmmes d`h a`tfrk`e n`afs, dfs`kh khtfrc`if n`af, amokef `ppeki`tkmh.
Oy Dknkt`e Afdk` tfrdkrk `t`s s`tu mr`hn A`h`gfr, s`tu mr`hn A`rlftkhn Mhekhf, s`tu mr`hn Dfsknhfr , du` Keeustr`tmr , s`tu mr`hn g`rkhn`h Mhekhf/^fo. @p`oke` dkoutujl`h, dkt`ao`jl`h lmhtrkoutmr/crffe`hif dfsknhfr uhtul uhtul afao`htu afapfrifp`t prmsfs lrf`tkc. l rf`tkc.
I.
Rfrflrut`h d`h Rfhnn`gk`h R`d` `w`e pfhdkrk`h us`j` dfs`kh nr`cks/dfs`kh lmauhkl`sk vksu`e
dkoutujl`h lftfp`t`h pfrflrut`h tfrut`a` lfoutuj`h uhtul o`nk`h dfs`khfr,
@iimuht Fxfiutkvf/A`rl Fxfiutkvf/A`rlftkhn ftkhn d`h o`nk`h y`hn e`khhy` ofrd`s`rl`h lfoutuj`h us`j` y`hn dkg`e`hl`h. Kl`t`h juouhn`h dfhn`h tfh`n` lfrg` j`rus dktu`hnl`h d`e`a pfrg`hgk`h/lmhtr`l lfrg`. 0.
I`r`-I`r` Rfrflrut`h Rrmsfs rflrutafh y`hn p`ekhn `w`e `d`e`j afhfhtul`h spfskckl`sk
suaofr d`y` a`husk`. Rfrflrut`h oks` dke`lul`h afe`euk g`eur kle`h emwmhn`h d`h/`t` gfg`rkhn smik`e, g`rkhn`h `smsk`sk, g`rkhn`h rfe`sk, d`h g`rkhn`h khdustrk lrf`tkc. J`e khk dkl`rfh`l`h uhtul afhd`p`tl`h dfsknhfr ljusushy`, dkpfreul`h sfsfmr`hn y`hn a`jkr d`h ofrpfhn`e`a`h, sfrt` afapuhy`k slkee dk okd`hn dfs`kh.
94
?.
Rfhnn`gk`h D`s`r pfhnn`gk`h pfn`w`k dk d`e`a us`j` Dfs`kh Nr`cks / Dfs`kh
Lmauhkl`sk Sksu`e afhn`iu p`d` gfhg`hn lmapftfhsk sfpfrtk y`hn tfrtu`hn d`e`a LLHK ?20> ?20> d`h Vp`j Akhkaua Lmt`/L`oup`tfh (VAL) (VAL) tfap`t us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e dkdkrkl`h. Ylfa` pfhnn`gk`h dk d`e`a us`j` dfs`kh nr`cks khk p`d` uauahy` tfrdkrk d`rk n`gk pmlml, `sur`hsk lfsfj`t`h, khsfhtkc, omhus, d`h jmhmr efaour. 9.
Rfautus`h Juouhn`h Lfrg` (RJL) RJL j`hy` d`p`t dke`lul`h sftfe`j afapfrmefj pfhft`p`h d`rk
efao`n`
pfhyfefs`k`h
afapfrj`tkl`h
pfrsfekskj`h
pfr`tur`h
y`hn
juouhn`h ofre`lu
(VV
khdustrk`e
dfhn`h
Lftfh`n`lfrg``h).
Rfhnus`j``h y`hn afe`lul`h RJL w`gko afao`y`r u`hn pfs`hn`mh d`h/`t`u u`n pfhnj`rn``h a`s` lfrg` d`h u`hn pfhnn`htk`h j`l y`hn sfj`rushy` dktfrka` dfhn`h pfrjktuhn`h y`hn dk`tur d`e`a p`s`e 063 VV Lftfh`n`lfrg``h.
96
D.
93
Lmdf Ftkl Vs`j` Dfs`kh d`h Lmdf Ftkl Rrmcfsk Dfs`khfr
9>
9:
A@H@GFAFH R_MDVLYK
@. @eur Lfrg`
0.
Rrmsfs Lrf`tkc
R
rmsfs lrf`tkc khk dkaue`k d`rk orkfc y`hn y`hn dktfrka` @F/dkrflsk d`rk lekfh
y`hn lfaudk`h dfs`khfr afhimo` afaou`t dr`c dfs`kh. R`d`
prmsfs khk, lfoutuj`h `t`u pfra`s`e`j`h lekfh `l`h dkkdfhtkckl`sk d`h dke`lul`h `h`eksks uhtul dktfaul`h smeusk ofrofhtul dfs`kh. J`ske `ljkr d`rk prmsfs khk `d`e`j lmhsfp `t`u slfts` dfs`kh. Rfe`lu d`e`a prmsfs khk `d`e`j dfs`khfr nr`cks / lmauhkl`sk vksu`e y`hn afhnkdfhtkckl`sk d`h afhnflspemr`sk smeusk dfs`kh y`hn sfsu`k. Rrmsfs lrf`tkc afhi`lup `ltkvkt`s sfo`n`k ofrklut7
9;
J`ske `ljkr d`rk prmsfs khk `d`e`j imhifpt `rt `t`u dr`c dfs`kh y`hn ok`s`hy` ofrup` slfts` dk lfrt`s a`upuh slfts` fefltrmhkl/dknkt`e y`hn afhnn`ao`rl`h lmhsfp sfi`r` lfsfeuruj`h d`h ofeua tfre`eu afhdft`ke. ?. Rrmsfs Rrfsfht`sk Dfs`kh Yftfe`j dr`c ofsfrt` lmhsfp sfefs`k dkou`t, dfs`khfr d`h @F/Dkrflsk ofrtfau dfhn`h lekfh uhtul afaprfsfht`skl`h `t`u afaofrkl`h pfrsu`sk r`hi`hn`h afe`euk pktijkhn. Lmhsfp tfrsfout j`rus sfsu`k dfhn`h orkfc `w`e `w`e d`h d`p`t afhg`w`o pfra`s`e`j`h y`hn `d`. Dfhn`h i`r` pfhy`ap`k`h pfs`h, sfhk, lmauhkl`sk y`hn o`kl `l`h afhnur`hnk guae`j rfvksk d`e`a dfs`kh.
9. Rrmsfs Rfhfap`t`h L`ry` R`d` t`j`p khk, slfts` `t`u r`hi`hn`h y`hn dkj`skel`h d`rk prmsfs sfofeuahy` lfaudk`h dkrf`eks`skl`h lf d`e`a ofhtul sfofh`rhy`. Ofhtul tfrsfout d`p`t ofrup` ift`l`h dk `t`s lfrt`s a`upuh dknkt`e uhtul dkt`apkel`h dk lmaputfr. Ofhtul dknkt`e afapfro`hy`l pkekj`h vksu`e, y`ktu st`tks sfpfrtk pmstfr d`h dkh`aks sfpfrtk vkdfm. Rrmsfs khk sfl`r`hn sud`j dkduluhn dfhn`h `d`hy` tflhmemnk khcmra`sk y`hn afao`htu pfhnkrka`h ckef dfs`kh lfp`d` pfrift`l`h uhtul dfs`kh p`d` afdk` ift`l. 4. Rrmsfs Rrmdulsk R`d` t`j`p khk, dke`lul`h ckh`eks`sk lmhsfp dfs`kh y`hn `l`h dkprmdulsk. Yfe`kh ktu, dke`lul`h lfrg` s`a` dfhn`h pkj`l-pkj`l y`hn d`p`t afao`htu lfe`hi`r`h prmdulsk. Rkj`l-pkj`l tfrsfout `ht`r` e`kh `d`e`j sfo`n`k ofrklut7
42
Rfrift`l`h, y`ktu sfsfmr`hn y`hn tfreko`t d`e`a pfaou`t`h a`tfrk ift`l. @ltmr khk tfreko`t d`e`a prmsfs pfhift`l`h a`tfrk dfs`kh y`hn tfe`j `d`. @n`r j`ske dfs`kh a`lska`e, j`e-j`e y`hn pfreu dkpfrj`tkl`h `ht`r` e`kh `d`e`j gfhks-gfhks lfrt`s, tkht`, d`h w`rh`.
Cmtmnr`cfr, y`ktu sfsfmr`hn y`hn afakeklk lmapftfhsk d`e`a okd`hn cmtmnr`ck.
Skdfmnr`cfr, y`ktu Skdfmnr`cfr, y`ktu sfsfmr`hn y`hn afakeklk lmapftfhsk d`e`a okd`hn vkdfm.
@hka`tmr, y`ktu sfsfmr`hn y`hn afakeklk lmapftfhsk d`e`a afaou`t `hka`sk.
Amtkmh nr`pjki `rtkst, y`ktu sfsfmr`hn y`hn afakeklk lmapftfhsk d`e`a afaou`t amtkmh nr`pjki.
6. R`si` Rrmdulsk T`j`p khk afrup`l`h pfhyuhtkhn`h `ljkr d`rk l`ry` dfs`kh y`hn dkj`skel`h. Yfe`kh ktu, dke`lul`h lfhd`ek lu`ekt`s a`tfrk `n`r sfsu`k dfhn`h r`hi`hn`h y`hn tfe`j dktfhtul`h sfofeuahy`. Imhtmj lu`ekt`s y`hn j`rus dkg`n` `ht`r` e`kh `d`e`j lu`ekt`s w`rh`, lu`ekt`s ift`l, lu`ekt`s n`ao`r, jkhnn` lftfrs`ap`k`h pfs`h. J`ske prmdulsk lfaudk`h dklkrkal`h lf pfrift`l`h `t`u pfhfrokt`h (uhtul a`tfrk ift`l), `t`upuh dklkrkal`h lf afdk` fefltrmhkl sfpfrtk tfefvksk, r`dkm, d`h sktus wfo. Yfi`r` uaua, dfs`khfr nr`cks / lmauhkl`sk vksu`e sud`j afhnft`juk d`s`r-d`s`r pfrift`l`h, cmtmnr`ck, vkdfmnr`ck, d`h auetkafdk` sfjkhnn` prmsfs prmdulsk d`p`t dke`lul`h mefj dfs`khfr nr`cks ktu sfhdkrk t`hp`
40
afeko`tl`h pkj`l lftkn`. H`auh, j`e tfrsfout a`skj tfrn`htuhn lfp`d` lf`jek`h ljusus d`h akh`t d`rk s`hn dfs`khfr
O`n`h Rrmsfs Rrmdulsk Vs`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e
4?
O. Rfhnfhd`ek`h Autu d`h Rfhnfao`hn`h Vs`j` 0.
Rfhnfhd`ek`h Autu fhnfhd`ek`h autu dk d`e`a us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk
R Hm.
Sksu`e dkd`s`rl`h p`d` Lmhtr`l Lfrg` y`hn sud`j dksfp`l`tk mefj lekfh d`h pfe`lu us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e. Rfhnfhd`ek`h Autu Vs`j` Dfs`kh Nr`cks Rfhnfhd`ek`h Rfhnfhd`ek` h Autu
Lftfr`hn`h
Rfhnfhd`ek Autu
0.
Lu`ekt`s Autu Dfs`kh
Lu`ekt`s autu dfs`kh dkulur d`rk styef d`rk styef,, w`rh`, e`ymut , ulur`h, dr`ct dfs`kh, d`h j`ske dfs`kh.
Irf`tkvf Dkrfitmr `t`u `t`u Jf`d Dfsknhfr .
?.
Lu`ekt`s E`y`h`h Dfs`kh
Lu`ekt`s e`y`h`h dkulur d`rk `d`hy` lfsfsu`k`h `pprmv`e `pprmv`e dfs`kh `w`e d`h j`ske `ljkr.
Irf`tkvf Dkrfitmr `t`u `t`u Jf`d Dfsknhfr .
?. Rfhnfao`hn`h Vs`j` Rfhnfao`hn`h us`j` Dfs`kh Nr`cks / Dfs`kh Lmauhkl`sk Sksu`e s`hn`t ofr`n`a dkl`rfh`l`h lftfrl`kt`hhy` dfhn`h okd`hn e`kh. Hm.
Ytr`tfnk
Lftfr`hn`h Afrup`l`h pfhnfao`hn`h us`j` dfhn`h afaofrkl`h
0.
?.
Nfhfr`eks
Ypfsk`eks
E`y`h`h G`s` dfs`kh Khtfnr`tfd A`rlftkhn Imaauhki`tkmh Imaauhki`tkmh
sfau` e`y`h`h g`s` dfs`kh y`hn dkoutujl`h dkoutujl`h mefj lmhsuafh.
y`hn sfl`eknus afaofr kl`h e`y`h`h okd`hnafaofrkl`h pfrkle`h`h, ift`l, cmtmnr`ck, `hka`sk, dfs`kh e`a`h, dee
Afrup`l`h pfhnfao`hn`h us`j` dfhn`h afaofrkl`h e`y`h`h g`s` dfs`kh y`hn ofrcmlus p`d` e`y`h`h tfrtfhtu.
G`s` y`hn tfrcmlus p`d` s`tu pflfrg``h dfs`kh nr`cks, aks`ehy` dfs`kh mutdmmr dfs`kh mutdmmr , dfs`kh or`hdkhn or`hdkhn,, , amokef `pp a`tfrk`e, `t`u ljusus p`d` pfaou`t`h keustr`sk.
49
44
A@H@GFAFH RFA@Y@_@H
@. Yfnafh R`s`r
Y
fnafh p`s`r us`j` dfs`kh nr`cks d`p`t dkekj`t d`rk du` `spfl y`ktu nfmnr`cks d`h dfamnr`cks. Vs`j` dfs`kh nr`cks y`hn ofreml`sk dk
lfi`a`t`h/l`oup`tfh ok`s`hy` afapuhy`k t`rkc g`s` y`hn efokj rfhd`j gkl` dko`hdkhnl`h dfhn`h us`j` dfs`kh nr`cks sfrup` y`hn ofreml`sk dk lmt`-lmt` ofs`r.
O.
T`rnft R`s`r
R`d` us`j` dfs`kh nr`cks, t`rnft t `rnft p`s`r d`p`t dkofd`l`h sfo`n`k ofrklut7
46
I.
Rmsktkmhkhn Rmsktkmhkhn afrup`l`h `spfl pfaofd` lu`ekt`s g`s` dfs`kh `ht`r` `nfhsk
s`tu dfhn`h `nfhsk e`khhy` (pfs`khn). Yfou`j us`j` dfs`kh nr`cks d`p`t ofrcmlus p`d` s`tu `t`u ofofr`p` e`y`h`h prmdul g`s` dfs`kh nr`cks. Yfe`kh ktu, d`p`t gun` dke`lul`h dfhn`h pfaofrk`h pfe`y`h`h y`hn efokj ifp`t dko`hdkhn us`j` sfrup`, `t`u oks` gun` dfhn`h pfh`w`r`h t`rkc g`s` y`hn efokj tfrg`hnl`u d`rk pfs`khn.
D.
Ytr`tfnk Rrmamsk Ytr`tfnk prmamsk us`j` dfs`kh nr`cks j`rus afapfrtkao`hnl`h tkn` `spfl
pfhtkhn sfofeua afe`lul`h `ltkvkt`s prmamsk. Tkn` `spfl pfhtkhn ktu `d`e`j pfhnfeme``h t`rkc g`s` dfs`kh, pfhnfeme``h eml`sk us`j`, d`h pfhnfeme``h lu`ekt`s g`s` dfs`kh. Rrmamsk us`j` sfo`klhy` dke`lul`h sfi`r` ofrt`j`p d`h ofrl`e` sfrt` dksfsu`kl`h dfhn`h ofs`r`h `eml`sk amd`e us`j`. Ytr`tfnk prmamsk d`p`t dke`lul`h afe`euk tkn` afdk`, y`ktu7
43
Dfsknh oy amfhko amfhko
4>
4:
J@L LFL@[@@H KHTFEFLTV@E
@. Lfl`y``h Khtfefltu`e fl`y``h khtfefltu`e (LK) `d`e`j lfl`y``h y`hn tkaoue `t`u e`jkr l`rfh` lfa`apu`h khtfefltu`e a`husk` afe`euk d`y` ikpt`, r`s` d`h
L
l`rs`hy` y`hn d`p`t ofrup` l`ry` dk okd`hn tflhmemnk, keau
pfhnft`ju`h, sfhk d`h s`str`. Vhtul d`p`t afhikpt`l`h l`ry`-l`ry` khtfefltu`e tfrsfout dkpfreul`h pfhnmro`h`h tfh`n`, w`ltu d`h o`jl`h ok`y`. J`ske l`ry` tfrsfout afakeklk hke`k
khvfst`sk
flmhmak
y`hn
pfreu
tfefpmh
Rfrekhduhn`h d`h
afakeklk
pfa`hc``t`h LK y`hn o`kl `l`h
hke`k flmhmak y`hn s`hn`t tkhnnk l`rfh`
afhikpt`l`h d`h afapfreu`s
amdfe dfs`kh tfefpmh nfhnn`a tfrsfout
e`p`hn`h lfrg`, afhkhnl`tl`h
dkekhduhnk.
Dfs`kh @ppef ® ,
nfhnn`a
o`hy`l
khdustrk aks`ehy`,
dknuh`l`h
mefj
tfefpmh
lfsfg`jtfr``h d`h lu`ekt`s
nfhnn`a afrfl e`kh dfhn`h afao`y`r
jkdup a`sy`r`l`t,
rmy`etk lfp`d` pfakekl LK dfs`kh @ppef ® . `l`h
afa`ht`pl`h pmsksk
pfhkhnl`t`h
pfrd`n`hn`h d`h khvfst`sk,
lfsfg`jtfr``h jkdup pfakekl LK. Yfe`kh
afhnfao`hnl`h tflhmemnk,
Rfrekhduhn`h
tfrj`d`p
ofrd`ap`l
p`d`
ktu,
pfrekhduhn`h
afhdmrmhn
LK
tfrj`d`p
pfrtuaouj`h
LK
`l`h
flmhmak,
d`h afhkhnl`tl`h d`y` s`khn o`hns` dk tkhnl`t khtfrh`skmh`e.
afhikpt`l`h d`h/`t`u afapfreu`s e`p`hn`h lfrg`, d`h afhkhnl`tl`h lu`ekt`s
jkdup
a`sy`r`l`t
dk
su`tu
hfn`r`. Rfhnfeme``h LK y`hn fcfltkc d`h fckskfh `l`h afhikpt`l`h lfs`d`r`h `l`h pfhtkhnhy` LK sfo`n`k pfafrifp`t e`gu pfao`hnuh`h lfsfg`jtfr``h flmhmak, smsk`e, d`h oud`y`.
O. Lfl`y``h Khtfefltu`e Dfs`kh Nr`cks Lfl`y``h Khtfefltu`e y`hn tfrl`hduhn d`e`a us`j` dfs`kh nr`cks `d`e`j j`l ikpt`, dfs`kh khdustrk d`h afrfl.
4;
J`l Ikpt`
J`l ikpt` `d`e`j j`l flsleuskc pfhikpt` pfhikpt` y`hn tkaoue sfi`r` ikpt``h mtma`tks ofrd`s`rl`h prkhskp dfle`r`tkc sftfe`j su`tu ikpt``h dkwugudl`h d`e`a ofhtul hy`t` t`ap` afhnur`hnk pfao`t`s`h sfsu`k dfhn`h lftfhtu`h pfr`tur`h pfruhd`hn-uhd`hn`h y`hn ofre`lu. Rfhikpt` `d`e`j sfmr`hn `t`u ofofr`p` mr`hn y`hn sfi`r` sfhdkrk-sfhdkrk `t`u ofrs`a`-s`a` afhnj`skel`h su`tu ikpt``h y` hn of rs kc`t kc `t lj `s d` d`h h p rk o` o`dk dk . I kp t` `h `d `e`j `e `j sf t k` p j` sk e l` ry ` ikpt` dk okd`hn keau pfhnft`ju`h, sfhk, d`h s`str` y`hn dkj`skel`h `t`s
khspkr`sk,
lfa`apu`h,
pklkr`h,
ka`gkh`sk,
lfifl`t`h,
lftfr`apke`h, `t`u lf`jek`h y`hn dkflsprfskl`h d`e`a ofhtul hy`t`. Rfafn`hn j`l ikpt` `d`e`j7 (`) Rfhikpt` sfo`n`k pfakekl j`l ikpt`< (o) Rkj`l y`hn afhfrka` j`l ikpt` sfi`r` s`j d`rk pfhikpt`, `t`u (i) pkj`l e`kh y`hn afhfrka` efokj e`hgut j`l d`rk pkj`l y`hn afhfrka` j`l tfrsfout sfi`r` s`j. Rframjmh`h pfhi`t`t`h j`l ikpt` dk`gul`h lfp`d` lfafhluaj`a dfhn`h i`r` afhnksk cmrauekr y`hn tfrsfdk` d`e`a o`j`s` Khdmhfsk` d`h dklftkl r`hnl`p 9 (tkn`). Rframjmh`h pfhikpt``h j`l ikpt` gun` d`p`t dke`lul`h sfi`r` d`rkhn afe`euk e`a`h jttps7//f-j`likpt`.dnkp.nm.kd.
62
Ksk Cmrauekr • kdfhtkt`s pfhikpt` pfhikpt` • kdfhtkt`s pfafn`hn j`l ikpt` • kdfhtkt`s lu`s` (gkl` dklu`s`l`h) • gfhks d`rk gudue ikpt``h y`hn dkamjmhl`h • t`hnn`e d`h tfap`t ikpt``h dkuaual`h uhtul pfrt`a` l`ek • ur`k`h ikpt``h @gul`h pframjmh`h pfhd`ct`r`h r`hnl`p 9 d`e`a oe`hnlm y`hn dksfdk`l`h
Yur`t pframjmh`h • imhtmj ikpt``h, prmdul j`l tfrl`kt `t`u pfhnn`htkhy` pfhnn`htkhy` • sur`t pfrhy`t``h lfpfakekl`h ikpt``h d`h j`l tfrl`kt • oultk pfao`y`r`h ok`y`
E`apkr`h
0. Rrmsfdur pframjmh`h j`l ikpt`
60
?. Y`hlsk pfe`hnn`r`h JLK Ofrl`kt`h dfhn`h pfe`hnn`r`h JLK uhtul sfefhnl`phy` d`p`t dkekj`t p`d` O`o ZSKK Lftfhtu`h Rkd`h` Vhd`hn-uhd`hn Hmamr ?: T`juh ?204 tfht`hn J`l Ikpt`.
Dfs`kh Khdustrk
0. Dfckhksk Dfs`kh Khdustrk Dfs`kh Khdustrk (DK) `d`e`j su`tu lrf`sk tfht`hn ofhtul, lmhcknur`sk, `t`u lmapmsksk n`rks `t`u w`rh`, `t`u n`rks d`h w`rh`, `t`u n`ouhn`h d`rkp`d`hy` y`hn ofrofhtul tkn` dkafhsk `t`u du` dkafhsk y`hn afaofrkl`h lfs`h fstftks d`h d`p`t dkwugudl`h d`e`a pme` tkn` dkafhsk `t`u du` dkafhsk sfrt` d`p`t dkp`l`k uhtul afhnj`skel`h su`tu prmdul, o`r`hn, lmamdkt`s khdustrk, `t`u lfr`gkh`h t`hn`h.
?. Rrmdul Dfs`kh y`hn afakeklk JLK Dfs`kh lfa`s`h d`h afrij`hdksf. 9. Dfs`kh Khdustrk Dfs`kh Nr`cks Dfs`kh Khdustrk d`e`a us`j` dfs`kh Nr`cks dko`t`sk p`d` eu`r`h l`ry` dfs`kh. Vhtul prmsfs a`ss prmduitkmh, pfhnnuh` dfs`kh afafn`hn pfhuj pfhfr`p`h dfs`kh lf d`e`a prmdul a`ss`e. Mefj l`rfh` ktu, pfhnurus`h J`l Lfl`y``h Khtfefltu`e dke`lul`h mefj pfhnnuh` dfs`kh.
6?
Ksk cmrauekr • t`hnn`e, oue`h, t`juh pframjmh`h • kdfhtkt`s pfamjmh •• kdfhtkt`s pfhdfs`kh kdfhtkt`s lu`s` (gkl` dklu`s`l`h) • h`a` hfn`r` d`h t`hnn`e pfhfrka``h pframjmh`h pfrt`a` l`ek (dk`gul`h dfhn`h j`l prkmrkt`s) @gul`h pframjmh`h pfhd`ct`r`h r`hnl`p 9 d`e`a oe`hnlm y`hn dksfdk`l`h
Yur`t pframjmh`h • imhtmj ckskl `t`u cmtm d`h ur`k`h dfs`kh khdustrk khdustrk
• sur`t lu`s` (gkl` dklu`s`l`h) • sur`t pfrhy`t``h lfpfakekl`h dfs`kh khdustrk
• oultk pfao`y`r`h ok`y`
E`apkr`h
I`r` afhd`ct`rl`h dfs`kh khdustrk
Afrfl
0. Dfckhksk Afrfl Afrfl `d`e`j t`hd` y`hn d`p`t dkt`apkel`h sfi`r` ofrup` nr`cks ofrup` n`ao`r, emnm, h`a`, l`t`, juruc, `hnl`, susuh`h w`rh`, d`e`a ofhtul ? (du`) dkafhsk d`h `t`u 9 (tkn`) dkafhsk, su`r`, jmemnr`a `t`u lmaokh`sk d`rk ? (du`) `t`u efokj uhsur tfrsfout uhtul afaofd`l`h o`r`hn d`h/`t`u g`s` y`hn dkprmdulsk mefj mr`hn `t`u o`d`h julua d`e`a lfnk`t`h pfrd`n`hn`h o`r`hn d`h/`t`u g`s`.
69
A`i`a Afrfl `.
Afrfl d`n`hn `d`e`j afrfl o`r`hn y`hn dkpfrd`n`hnl`h mefj sfsfmr`hn `t`u ofofr`p` mr`hn sfi`r` ofrs`a`-s`a` `t`u o`d`h julua uhtul afaofd`l`h dfhn`h o`r`hn-o`r`hn sfgfhks y`hn e`kh.
o.
g`s` `d`e`j afrfl g`s` y`hn dkpfrd`n`hnl`h mefj sfsfmr`hn Afrfl g`s` `t`u ofofr`p` mr`hn sfi`r` ofrs`a`-s`a` `t`u o`d`h julua uhtul afaofd`l`h dfhn`h g`s`-g`s` sfgfhks y`hn e`kh.
i.
Afrfl lmefltkc `d`e`j afrfl y`hn dknuh`l`h p`d` o`r`hn d`h/`t`u g`s` dfhn`h l`r`ltfrkstkl y`hn s`a` d`e`a j`e skc`t, ikrk uaua, d`h autu
o`r`hn
`t`u
g`s`
sfrt`
pfhn`w`s`hhy`
y`hn
`l`h
dkpfrd`n`hnl`h mefj ofofr`p` mr`hn `t`u o`d`h julua sfi`r` ofrs`a`-s`a` uhtul afaofd`l`h dfhn`h o`r`hn d`h/`t`u g`s` sfgfhks e`khhy`.
?. Rrmdul dfs`kh y`hn afakeklk JLK Rrmdul dfs`kh y`hn afakeklk JLK `d`e`j Emnm. 9. Afrfl Dfs`kh Nr`cks Afrfl dfs`kh nr`cks tfrdkrk d`rk du` y`ktu afrfl d`n`hn `d`e`j afrfl y`hn dknuh`l`h p`d` o`r`hn y`hn dkpfrd`n`hnl`h mefj sfsfmr`hn `t`u ofofr`p` mr`hn sfi`r` ofrs`a`-s`a` `t`u o`d`h julua uhtul afaofd`l`h dfhn`h o`r`hn sfgfhks e`khhy`, sfd`hnl`h afrfl g`s` g`s` `d`e`j afrfl y`hn dknuh`l`h p`d` g`s` y`hn dkpfrd`n`hnl`h mefj sfsfmr`hn `t`u ofofr`p` mr`hn sfi`r` ofrs`a`-s`a` `t`u o`d`h julua uhtul afaofd`l`h dfhn`h g`s` sfgfhks e`khhy`. Ofrd`s`rl`h pfhnfrtk`h tfrsfout, a`l` afrfl g`s` ofrl`kt`h dfhn`h h`a` us`j` dfs`kh nr`cks d`h pfhnurus`hhy` dke`lul`h mefj pfe`lu us`j` dfs`kh, sfd`hnl`h afrfl d`n`hn afefl`t p`d` prmdul d`h afhg`dk kdfhtkt`s prmdul tfrsfout sfjkhnn` pfhnurus`h afrfl dke`lul`h mefj pfhnnuh` dfs`kh. J`l `t`s afrfl dkofrkl`h mefj hfn`r` lfp`d` pfakekl afrfl y`hn tfrd`ct`r uhtul g`hnl` w`ltu tfrtfhtu dfhn`h afhnnuh`l`h sfhdkrk
64
afrfl tfrsfout `t`u afaofrkl`h kzkh lfp`d` pkj`l e`kh uhtul afhnnuh`l`hhy` (VV _K Hm. ?2 t`juh ?203).
Ksk cmrauekr
Yur`t pframjmh`h
• t`hnn`e-oue`h-t`juh
• • • • •
•
pframjmh`h kdfhtkt`s pfamjmh kdfhtkt`s lu`s` (gkl` dklu`s`l`h) le`ka prkmrkt`s tkpf afrfl afrfl y`hn dkamjmhl`h (e`ofe afrfl) h`a`/dfslrkpsk afrfl @gul`h pframjmh`h pfhd`ct`r`h pfhd`ct`r` h r`hnl`p 4 d`e`a
• • •
•
•
•
tkn` efao`r e`ofe afrfl sur`t lu`s` sur`t pfrhy`t``h lfpfakekl`h afrfl oultk prkmrkt`s d`h tfrgfa`j`hhy` s`ekh`h lftfhtu`h pfhnnuh``h afrfl lmefltkc oultk pfao`y`r`h ok`y`
E`apkr`h
oe`hnlm y`hn dksfdk`l`h
66
Ofrklut khk `d`e`j imhtmj r`hi`hn`h y`hn dkd`e`ahy` tfrd`p`t uhsur dfs`kh y`hn afakeklk JLK.
Dfsknh oy amfhko amfhko
63
4. Rrmsfdur pframjmh`h Afrfl7
Khcmra`sk afhnfh`k pframjmh`h j`l lfl`y``h khtfefltu`e d`p`t dkekj`t p`d` e`a`h ofrklut ofrklut jttp7//dnkp.nm.kd/e`y`h`h-lfl`y``h-khtfefltu`e
6>
Dfsknh oy amfhko amfhko
6:
RFHVTVR
D`e`a prmsfs pfhdkrk`h us`j`, pfreu dke`lul`h pfrsk`p`h-pfrsk`p`h w`w`s`h tfht`hn afaue`k us`j` p`d` okd`hn us`j` khk. Vs`j` dfs`kh nr`cks afrup`l`h us`j` y`hn afaofrkl`h pfe`y`h`h lfp`d` a`sy`r`l`t, pfrus`j``h, khst`hsk pfafrkht`j`h a`upuh sw`st` d`e`a afaofrkl`h g`s` dfs`kh nr`cks uhtul afaprmamskl`h e`y`h`h d`h prmdul afrfl` `n`r tfrs`ap`kl`h lfp`d` t`rnft s`s`r`hhy`, afao`htu khdustrk d`e`a afr`hi`hn prmdul d`h afhnfh`el`h lfp`d` a`sy`r`l`t. Yfpfrtk j`ehy` afapfrsk`pl`h us`j` dk okd`hn e`khhy`, us`j` dfs`kh nr`cks gun` pfreu afapfrsk`pl`h pfhnfeme``h lfu`hn`h, suaofrd`y` a`husk`, a` a`h`gfafh h`gfafh prmdulsk,pfa`s`r`h, pfhnfhd`ek`h autu uhtul pfhnfao`hn`h us`j` d`h w`w`s`h tfht`hn J`l Lfl`y``h Khtfefltu`e. Oulu khk dksusuh sfo`n`k p`hdu`h pfrsk`p`h pfhdkrk`h us`j` dfhn`h rkhik`h y`hn gfe`s, d`h dkj`r`pl`h d`p`t dka`hc``tl`h d ka`hc``tl`h sfo`n`k rfcfrfhsk uhtul i`emh pfe`lu us`j` dfs`kh nr`cks `t`u sfo`n`k supefafh o`nk pfe`lu us`j` dfs`kh nr`cks y`hn sud`j flsks.
6;
32
D@CT@_ RVYT@L@
Lfputus`h Afhtfrk Lftfh`n`lfrg``h _fpuoekl Khdmhfsk` Hmamr 920 T`juh ?203 tfht`hn Rfhft`p`h Yt`hd`r Lmapftfhsk Lfrg` H`skmh`e Khdmhfsk` L`tfnmrk @ltkvkt`s Rrmcfskmh`e, Keak`j, d`h Tflhks Nmemhn`h Rmlml @ltkvkt`s Rrmcfskmh`e, Keak`j, d`h Tflhks E`khhy` Okd`hn Dfs`kh Nr`cks d`h Dfs`kh Lmauhkl`sk Sksu`e. Le`skckl`sk E`p`hn`h O`lu Vs`j` Khdmhfsk` ?206. Lfafhtfrk`h Rfrkhdustrk`h _fpuoekl Khdmhfsk`. Lusrk`htm, @dk. ?22>. Rfhn`ht`r Dfs`kh Lmauhkl`sk Sksu`e. [mny`l`rt`7 @HDK Afnns, Rjkeekp. O, & @estmh ^ Rurvks. Afnns‛s Jkstmry mc Nr`pjki Dfsknh. Hfw Gfrsfy7 Gmjh ^kefy & Ymhs, Khi Rus`t O`j`s` Dfpdklh`s. ?22?. L`aus Ofs`r O`j`s` Khdmhfsk` (Fdksk Lftkn`). G`l`rt`7 O`e`k Rust`l` _fhi`h` pfhnfao`hn`h Dfs`kh H`skmh`e ?206-?20;. Lfafhtfrk`h R`rkwks`t` d`h Flmhmak Lrf`tkc _fpuoekl Khdmhfsk`. _ust`h, Yurk`htm. ?22;. E@[MVT, D`s`r d`h Rfhfr`p`hhy`. G`l`rt`7 Nr`afdk` Rust`l` ut`a`. Y`c`h`hymhn, [mhnly. ?223. Dfs`kh Lmauhkl`sk Sksu`e Tfrp`du. G`l`rt`7 @rtf Afdk`. Yuy`htm, A. ?224. @pekl`sk Dfs`kh Nr`cks Vhtul Rfrkle`h`h. [mny`l`rt`7 @HDK. VV Hm ?: T`juh ?204 tfht`hn J`l Ikpt` VV Hm. ?2 T`juh ?203 tfht`hn afrfl d`h khdkl`sk nfmnr`cks www.oflr`c .nm.kd dk`lsfs p`d` 6 Mltmofr ?20> ? 20> www.dnkp.nm.kd dk`lsfs p`d` 6 Mltmofr ?20>
30
3?
NEMY@_KVA
Emnm
Yu`tu n`ao`r `t`u sfl`d`r slfts` dfhn`h `rtk tfrtfhtu, d`h afw`lkek su`tu `rtk d`rk pfrus`j``h, d`fr`j, mrn`hks`sk, prmdul, hfn`r`, efao`n`, d`h j`e e`khhy` afaoutujl`h sfsu`tu y`hn skhnl`t d`h aud`j dkkhn`t sfo`n`k pfhnn`htk d`rk h`a` sfofh`rhy`. sfofh`rhy`.
Keustr`sk
J`ske vksu`eks`sk d`rk su`tu tueks`h dfhn`h tflhkl dr`wkhn, eulks`h, cmtmnr`ck, `t`u tflhkl sfhk rup` e`khhy` y`hn efokj afhfl`hl`h juouhn`h suogfl dfhn`h tueks`h y`hn dka`lsud d`rkp`d` ofhtul.
Khcmnr`cks
Khcmra`sk y`hn dksusuh d`e`a ofhtul y`hn afh`rkl d`h aud`j dkp`j`ak dkp`j`ak
Dfs`kh t`t` eft`l d`h
T`t` eft`l, `sft klmh, d`h tmaome sfou`j pfr`hnl`t euh`l
`sft pfr`hnl`t euh`l, euh`l,
tfra`sul skstfa mpfr`sk d`h sktus wfo `n`r aud`j dk`lsfs d`h fh`l dkp`hd`hn. dkp`hd`hn.
@sft pfra`kh`h
Yfn`e` a`i`a nr`cks y`hn dkoutujl`h d`e`a pfra`kh`h o`kl fefltrmhkl a`upuh ift`l/om`rd n`af.
Nr`cks khtfrkmr
Nr`cks y`hn afa`hn dkou`t sfo`n`k jk`s`h khtfrkmr. khtfrkmr.
Rft` d`h sknh systfa
Ofhd` nr`cks y`hn afhuhgull`h eft`l nfmnr`cks d`hpftuhgul g`e`h. g`e`h.
Tkpmnr`ck
Yfhk d`h tflhkl uhtul afhn`tur juruc (l`pkt`e a`upuh tkd`l) y`hn `l`h dk`pekl`skl`h lfp`d` l`ry`-l`ry` y`hn tfe`j dksfoutl`h sfofeuahy`. sfofeuahy`.
@hka`sk
Y`e`j s`tu ofhtul auetkafdk` ofrup` n`ao`r, o`kl ?D a`upuh 9D y`hn ofrnfr`l uhtul lfoutuj`h n`af, vkdfm, ckea, kle`h tfefvksk d`h i`rtmmh amvkf.
`t`u Amtkmh nr`pjki `t`u nr`cks ofrnfr`l
Y`e`j s`tu ofhtul nr`cks y`hn afhnnuh`l`h vkdfm d`h/`t`u `hka`sk uhtul afhikpt`l`h lfs`h ofrnfr`l d`rk nr`cks tfrsfout. Imhtmj amtkmh nr`pjki `ht`r` e`kh `d`e`j pfaoul`/pfhutup prmnr`a tfefvksk d`h ouapfr .
39
34
E@ARK_@H Ofhtul O`d`h Vs`j` Tfrd`p`t ofofr`p` ofhtul o`d`h us`j` (o`d`h y`hn ofrtugu`h uhtul afapfrmefj lfuhtuhn`h) dfhn`h pfrofd``h sfo`n`k ofrklut7
Ofhtul O`d`h Vs`j`
R`r` Rkj`l, Rfhdkrk`h
Lfw`gko`h d`h Lfwfh`hn`h Rfakekl
Rfrus`j``h Rfrmr`hn`h
afapuhy`k
Rfrd`t`
Rfakekl
afaklue
Tkd`l `d`
lfwfh`hn`h
cmra`ekt`s
uhtul
pfhdkrk`h.
pfrus`j``h.
Vt`hn us`j` 1 ut`hn
A`skhn-a`skhn
prko`dk. T`hnnuhn g`w`o `t`s
pfhuj
afhg`e`hl`h
pfakekl Rfrsflutu`h
Rfrt`hnnuhng`w`o`h
d`p`t
sfhdkrk
sfn`e`
t`hnnuhn g`w`o.
pfrkl`t`h
dfhn`h
Tkd`l `d`
afe`lul`h pfrkl`t`h
pkj`l
cmra`ekt`s
dfhn`h pkj`l lftkn`.
dkt`hnnuhn
mefj
pfakekl
y`hn
pfhdkrk`h.
lftkn`
afe`lul`h pfrkl`t`h tfrsfout. 0. Yftk`p
Ckra`
`hnnmt`
Yfeuruj
t`hnnuhn
Tfrd`p`t
afaofrkl`h amd`e
g`w`o
cmra`ekt`s `t`u
d`e`a u`hn,
ofrs`a` t`hnnuhn
prmsfdur
d`h/`t`u
ljusus
u`hn d`h oul`h
g`w`o tkaoue sfo`n`k
uhtul
o`r`hn.
`lko`t
ofhtul o`r`hn, oul`h
?. Yftk`p
`hnnmt`
Ckra`,
d`p`t
afe`lul`h
afafreul`h
pfrkl`t`h
`lt` mtfhtkl.
pkj`l
afhdkrkl`h
dfhn`h lftkn`
lfiu`ek
dkt`hnnuhn sfi`r` rfhtfhn, t`hnnuhn `d`hy`
`hnnmt`
y`hn
afe`lul`h j`e y`hn oul`h
afrup`l`h
lfwfh`hn`hhy`.
(lfiu`ek @hnn`r`h
Ofhtul O`d`h Vs`j`
R`r` Rkj`l, Rfhdkrk`h
Lfw`gko`h d`h
Rfrt`hnnuhng`w`o`h
Lfwfh`hn`h D`s`r
afhn`tur
`d`hy` j`e tfrtfhtu y`hn j`hy` d`p`t dke`lul`h `hnnmt` tfrtfhtu). 0.
Yflutu R`skc7
Tfrd`p`t
amd`e<
cmra`ekt`s
`t`u
Imaa`hdkt`krf Sfhhmhtsij`p (IS)
tkd`l ofrj`l ofrtkhd`l
prmsfdur
`t`s h`a`
ljusus uhtul afhdkrkl`h
afaofrk
IS. ?. Yflutu
@ltkc7
afhg`dk pfhnurus
IS,
IS d`h dfhn`h
afafreul`h
dfaklk`h ofrj`l
`lt` mtfhtkl.
ofrtkhd`l
T`hnnuhn j`hy`
g`w`o dkt`hnnuhn
Yflutu @ltkc, lfiu`ek t`hnnuhn
g`w`o
tkaoue `lko`t Yflutu R`skc afe`lul`h j`e dk
eu`r
lfwfh`hn`hhy`.
`t`s
h`a` IS. 0. Tfrd`p`t cmra`ekt`s
?. Dfw`h Lmaks`rks
lfw`gko`h
9. _`p`t
tfrpks`j
Rfsfrm`h
ljusus
Tfro`t`s (RT)
uhtul afhdkrkl`h RT, afafreul`h `lt` mtfhtkl.
Vaua
Rfafn`hn Y`j`a (_VRY)
`t`u prmsfdur
0. J`l
Dkrflsk
dkrflsk,
`t`u mrn`h afakeklk
lmaks`rks,
j`l
a`upuh
g`w`o`hhy`
t`hnnuhn a`skhn-
a`skhn sfo`n`ka`h`
RT dfhn`h
j`l d`h lfw`gko`h prko`dk pfhdkrk,
A`skhn-a`skhn pkj`l d`h
d`h
dfw`h
pfafn`hn s`j`a. ?. Yu`tu
mrn`h,
dk`tur d`e`a Vhd`hn-
aks`ehy` sfmr`hn
Vhd`hn Hm. 42 T`juh
dkrfltur,
?22>
ofrt`hnnuhn
tfht`hn
o`ru
Ofhtul O`d`h Vs`j`
R`r` Rkj`l, Rfhdkrk`h
Lfw`gko`h d`h
Rfrt`hnnuhng`w`o`h
Lfwfh`hn`h Rfrsfrm`h
Tfro`t`s
g`w`o
sfi`r`
d`h pfhn`tur`h efokj
pfhuj
s`ap`k
e`hgut d`e`a @hnn`r`h D`s`r RT.
dfhn`h j`rt` prko`dkhy` `p`oke` t`hnnuhn
g`w`o
tkaoue l`rfh` K` ofrtkhd`l dk eu`r lfwfh`hn`hhy`.
Ofrklut pfhgfe`s`h afhnfh`k pfhdkrk`h o`d`h julua RT, ljusushy` RT VALA (Vs`j` Aklrm, Lfike, d`h Afhfhn`j). RT `d`e`j o`d`h julua y`hn dkdkrkl`h mefj ? (du`) mr`hn (pfrmr`hn`h `t`u o`d`h julua) `t`u efokj y`hn afhnkl`tl`h dkrk d`e`a pfrg`hgk`h, ofrs`a`s`a` afaofrkl`h amd`e dktfap`tl`h (y`hn tfro`nk d`e`a ofhtul s`j`a) uhtul afhg`e`hl`h lfnk`t`h us`j`, sfrt` afafhujk pfrsy`r`t`h d`e`a pfr`tur`h pfruhd`hn-uhd`hn`h. pfruhd`hn-uhd`hn`h. Yfofeua afhifra`tk prmsfs pfhdkrk`h RT, pfreu dkp`j`ak o`jw` RT afakeklk 9 (tkn`) mrn`h, y`ktu7 0.
Dkrflsk, y`ktu y`hn ofrwfh`hn d`h ofrt`hnnuhn g`w`o pfhuj `t`s pfhnurus`h RT uhtul lfpfhtkhn`h RT, sfsu`k dfhn`h a`lsud d`h tugu`h RT sfrt` afw`lkek RT, o`kl dk d`e`a a`upuh dk eu`r pfhn`dke`h sfsu`k dfhn`h lftfhtu`h @hnn`r`h D`s`r.
?. Dfw`h Lmaks`rks, y`ktu y`hn ofrtun`s afe`lul`h pfhn`w`s`h sfi`r` uaua d`h/`t`u ljusus sfsu`k dfhn`h @hnn`r`h D`s`r sfrt` afaofrk h`skj`t lfp`d` Dkrflsk. 9. _`p`t Vaua Rfafn`hn Y`j`a (_VRY), y`ktu y`hn afapuhy`k wfwfh`hn y`hn tkd`l dkofrkl`h lfp`d` Dkrflsk `t`u Dfw`h Lmaks`rks d`e`a o`t`s y`hn dktfhtul`h d`e`a VV RT d`h/`t`u @hnn`r`h D`s`r. Yfe`kh 9 (tkn`) mrn`h dk `t`s, kstke`j y`hn pfhtkhn uhtul dkp`j`ak `d`e`j @hnn`r`h D`s`r, y`ktu `tur`h a`kh RT y`hn sftkd`lhy` ofrksk7 `. h`a` d`h tfap`t lfdudul`h RT< o. a`lsud d`h tugu`h sfrt` lfnk`t`h us`j` RT< i. g`hnl` w`ltu ofrdkrkhy` RT< d. ofs`rhy` guae`j amd`e d`s`r, amd`e dktfap`tl`h, d`h amd`e dksftmr< f. guae`j s`j`a, le`skckl`sk s`j`a `p`oke` `d` ofrklut guae`j s`j`a uhtul tk`p le`skckl`sk, j`l-j`l y`hn afefl`t p`d` sftk`p s`j`a, d`h hke`k hmakh`e sftk`p s`j`a< c.
h`a` g`o`t`h d`h guae`j `hnnmt` Dkrflsk d`h Dfw`h Lmaks`rks<
n. pfhft`p`h tfap`t d`h t`t` i`r` pfhyfefhnn`r``h _VRY< j. t`t` i`r` pfhn`hnl`t`h, pfhnn`htk`h, pfaofrjfhtk`h `hnnmt` Dkrflsk d`h Dfw`h Lmaks`rks< k.
t`t` i`r` pfhnnuh``h e`o` d`h pfao`nk`h dkvkdfh.
Tkd`l pfreu lj`w`tkr `l`h o`hy`lhy` j`e y`hn pfreu dk`tur d`e`a @hnn`r`h D`s`r `t`upuh @lt` Rfhdkrk`h. J`e-j`e tfrsfout t frsfout sud`j dklu`s`k mefj Hmt`rks, sfjkhnn` pfe`lu us`j` gun` d`p`t afakht` pfhgfe`s`h d`h p`hdu`h d`rk Hmt`rks. Y`e`j s`tu lfuhnnue`h RT d`rk ofhtul us`j` e`khhy` (Rfrus`j``h Rfrmr`hn`h, Ckra`, `t`u IS) `d`e`j `d`hy` lmhsfp pfaks`j`h lfl`y``h `ht`r` lfl`y``h
prko`dk dfhn`h lfl`y``h RT . T`hnnuhn g`w`o pfafn`hn s`j`a (mr`hn y`hn afaofrkl`h amd`e lfp`d` RT) tfro`t`s p`d` guae`j amd`e y`hn dkofrkl`hhy` lfp`d` RT. Rfafn`hn s`j`a RT tkd`l ofrt`hnnuhn g`w`o sfi`r` prko`dk `t`s pfrkl`t`h (pfrg`hgk`h) y`hn dkou`t `t`s h`a` RT d`h tkd`l ofrt`hnnuhn g`w`o `t`s lfrunk`h RT afefokjk s`j`a y`hn dkakeklk. J`e tfrsfout ofr`rtk, `p`oke` RT afhn`e`ak lfrunk`h, a`l` j`rt` prko`dk pfafn`hn s`j`a tkd`l d`p`t dkn`hnnu nun`t. Tfhtuhy`, lmhsfp tfrsfout ofre`lu dfhn`h i`t`t`h pfafn`hn s`j`a tfe`j afe`lul`h tun`s d`h t`hnnuhn g`w`ohy` sfsu`k dfhn`h @hnn`r`h D`s`r. Rfrsy`r`t`h Rfhdkrk`h RT VALA 0. Dkdkrkl`h mefj ? (du`) mr`hn (mr`hn pfrsfmr`hn`h `t`u o`d`h julua) `t`u efokj. ?. Dkdkrkl`h ofrd`s`rl`h pfrg`hgk`h tfrtueks `ht`r` R`r` Rfhdkrk (`l`h dktu`hnl`h d`e`a @lt` Rfhdkrk`h). 9. R`r` Rfhdkrk afaofrkl`h amd`e y`hn tfro`nk d`e`a ofhtul s`j`a. 4. Lfnk`t`h us`j` y`hn dke`lul`h RT tkd`l ofrtfht`hn`h dfhn`h pfr`tur`h pfruhd`hn-uhd`hn`h, pfruhd`hn-uhd`h n`h, lftfrtko`h uaua, d`h/`t`u lfsuske``h. 6. Lfnk`t`h us`j` dke`lul`h dk eml`sk y`hn tkd`l dke`r`hn uhtul pfhyfefhnn`r``h lfnk`t`h us`j` tfrsfout. Rfreu dkifra`tk o`jw` dk ofofr`p` d`fr`j, rua`j tkhnn`e tkd`l d`p`t dkg`dkl`h tfap`t us`j`. Dmluafh-dmluafh y`hn pfreu dkpfrsk`pl`h uhtul pfhdkrk`h RT `d`e`j7 0. Kdfhtkt`s R`r` Rfhdkrk `. LTR d`h HR^R (uhtul mr`hn pfrsfmr`hn`h)< o. @lt` Rfhdkrk`h, Yur`t Lfputus`h Rfhnfs`j`h, HR^R Rfrus`j``h, @hnn`r`h D`s`r ofsfrt` sfeuruj pfruo`j`hhy` (uhtul o`d`h julua).
?. Oultk sftmr amd`e (amd`e dksftmr). D`e`a VV RT dklfh`e kstke`j amd`e d`s`r, amd`e dksftmr, d`h amd`e dktfap`tl`h. Amd`e dksftmr `d`e`j guae`j amd`e y`hn sud`j dksftmrl`h lf d`e`a rflfhkhn RT. Oultk lfpfakekl`h tfap`t us`j` `t`u pfrg`hgk`h sfw` tfap`t us`j` `t`u Yur`t lftfr`hn`h d`rk _T/_^/Lfeur`j`h/Lfi`a`t`h y`hn afhy`t`l`h o`jw` tfap`t us`j` afa`hn omefj dknuh`l`h uhtul lfnk`t`h us`j` tfrsfout. T`j`p`h Rfhdkrk`h RT VALA VALA 0. Rfhn`gu`h H`a` RT H`a` RT y`hn dk`gul`h j`rus afafhujk pfrsy`r`t`h7 `. dktueks dfhn`h juruc e`tkh< o. ofeua dkp`l`k sfi`r` s`j mefj RT e`kh `t`u tkd`l s`a` p`d` pmlmlhy` dfhn`h h`a` RT e`kh< i.
tkd`l ofrtfht`hn`h dfhn`h lftfrtko`h uaua d`h/`t`u lfsuske``h<
d. tkd`l s`a` `t`u tkd`l akrkp dfhn`h h`a` efao`n` hfn`r`, efao`n` pfafrkht`j, `t`u efao`hn` khtfrh`skmh`e, lfiu`ek afhd`p`t kzkh d`rk y`hn ofrs`hnlut`h< ofrs`hnlut`h< f. tkd`l tfrdkrk `t`s `hnl` `t`u r`hnl`k`h `hnl`, juruc `t`u r`hnl`k`h juruc y`hn tkd`l afaofhtul l`t`< c.
tkd`l afapuhy`k `rtk sfo`n`k Rfrsfrm`h, o`d`h julua, `t`u pfrsflutu`h pfrd`t`<
n. tkd`l j`hy` afhnnuh`l`h a`lsud d`h tugu`h sfrt` lfnk`t`h us`j` sfo`n`k H`a` RT< d`h
j.
sfsu`k dfhn`h a`lsud d`h tugu`h, sfrt` lfnk`t`h us`j` RT, d`e`a j`e a`lsud d`h tugu`h sfrt` lfnk`t`h us`j` `l`h dknuh`l`h sfo`n`k o`nk`h d`rk H`a` RT.
Yfe`kh ktu, p`d` pr`ltklhy`, h`a` RT VALA j`rus afhnnuh`l`h o`j`s` Khdmhfsk`. T`j`p`h d`e`a pfhn`gu`h h`a` RT `d`e`j7 `. Rfhn`gu`h h`a` RT dks`ap`kl`h mefj Rfamjmh lfp`d` Afhtfrk Julua d`h J`l @s`sk A`husk` (―Afhtfrk (― Afhtfrk‑) ‑) sfofeua sfofeua RT dkdkrkl`h, y`ktu afe`euk g`s` tflhmemnk khcmra`sk skstfa `dakhkstr`sk o`d`h
julua sfi`r` fefltrmhkl `t`u afe`euk sur`t tfri`t`t `p`oke` dk d`fr`j tfrsfout ofeua `d` g`rkhn`h fefltrmhkl tfrsfout. o. Afhtfrk `l`h afaofrkl`h pfrsftugu`h `t`u pfhme`l`h (ofsfrt` `e`s`h pfhme`l`h) `t`s pfhn`gu`h H`a` RT. Rfrsftugu`h `t`u pfhme`l`h tfrsfout dks`ap`kl`h sfi`r` fefltrmhkl lfp`d` Rfamjmh p`ekhn e`ao`t 9 (tkn`) j`rk lfrg` tfrjktuhn sfg`l t`hnn`e pfhn`gu`h dktfrka` sfi`r` efhnl`p. i.
H`a` RT w`gko dkhy`t`l`h d`e`a @lt` @lt ` Rfhdkrk`h d`e`a g`hnl` w`ltu p`ekhn e`a` 32 (fh`a pueuj) j`rk tfrjktuhn sfg`l t`hnn`e pfrsftugu`h Afhtfrk `t`s pfhn`gu`h H`a` RT, `t`u pfrsftugu`h Afhtfrk `l`h o`t`e dfak julua.
?. Rfrmefj`h pfhnfs`j`h o`d`h julua RT RT afapfrmefj st`tus sfo`n`k o`d`h julua p`d` t`hnn`e dktfroktl`hhy` Lfputus`h Afhtfrk afhnfh`k pfhnfs`j`h o`d`h julua Rfrsfrm`h. Yftfe`j pfhn`gu`h h`a` RT, t`j`p`h uhtul afapfrmefj Lfputus`h Afhtfrk tfht`hn Rfhnfs`j`h tfrsfout `d`e`j7 0.
Afaou`t @lt` Rfhdkrk`h (y`hn ofrksk @hnn`r`h D`s`r d`h lftfr`hn`h-lftfr`hn`h e`kh).
?. R`ekhn e`ao`t 32 (fh`a pueuj) j`rk tfrjktuhn sfg`l t`hnn`e @lt` Rfhdkrk`h dkt`hd`t`hn`hk, R`r` Rfhdkrk ofrs`a`-s`a` `t`u dkw`lkek mefj Hmt`rks y`hn afhfrka` lu`s` d`rk R`r` Rfhdkrk (―Rfamjmh (―Rfamjmh‑) ‑) afhn`gul`h pframjmh`h afe`euk g`s` tflhmemnk khcmra`sk skstfa `dakhkstr`sk o`d`h julua sfi`r` fefltrmhkl lfp`d` Afhtfrk dfhn`h afhnksk cmra`t ksk`h d`h afefhnl`pk dmluafh pfhduluhn. @p`oke` pframjmh`h dk`gul`h sftfe`j efw`t 32 (fh`a pueuj) j`rk sftfe`j pfh`hd`t`hn`h`h @lt` Rfhdkrk`h, @lt` Rfhdkrk`h afhg`dk o`t`e d`h RT ouo`r. 9. Afhtfrk sfi`r` fefltrmhkl `l`h7 `. afhy`t`l`h tkd`l lfofr`t`h `t`s pframjmh`h sfi`r` fefltrmhkl tfrsfout, y`ktu `p`oke` cmra`t ksk`h d`h dmluafh pfhduluhn sfsu`k tfe`j sfsu`k dfhn`h pfr`tur`h pfruhd`hn-uhd`hn`h< `t`u o. afaofrkt`jul`h pfhme`l`h ofsfrt` `e`s`hhy`.
4. R`ekhn e`ao`t 92 (tkn` pueuj) j`rk tfrjktuhn sfg`l t`hnn`e pfrhy`t``h Afhtfrk tkd`l ofrlfofr`t`h, Rfamjmh w`gko afhy`ap`kl`h sfi`r` ckskl sur`t pframjmh`h y`hn dke`apkrk dmluafh pfhduluhn. 6. R`ekhn e`ao`t 04 (fap`t ofe`s) j`rk sftfe`j pfrsy`r`t`h tfe`j dkpfhujk sfi`r` efhnl`p, Afhtfrk `l`h7 `. afhfroktl`h lfputus`h tfht`hn pfhnfs`j`h o`d`h julua Rfrsfrm`h y`hn dkt`hd`t`hn`hk sfi`r` fefltrmhkl, y`ktu `p`oke` sfau` pfrsy`r`t`h tfe`j dkpfhujk mefj Rfamjmh< `t`u o. afaofrkt`jul`h o`jw` pfrsy`r`t`h g`hnl` w`ltu d`h lfefhnl`p`h dmluafh pfhduluhn tkd`l dkpfhujk, d`h dfhn`h dfaklk`h, pfrhy`t``h tkd`l ofrlfofr`t`h nunur. Ok`y` g`s` julua Hmt`rks uhtul pfhdkrk`h RT VALA dksfoutl`h d`e`a Rfr`tur`h Afhtfrk Julua d`h J`l @s`sk A`husk` Hm. 9 T`juh ?20> tfht`hn Ok`y` G`s` Julua Hmt`rks Vhtul Rfhdkrk`h RT VALA, y`ktu ofrd`s`rl`h amd`e d`s`r RT VALA7 0. Vhtul RT VALA dfhn`h amd`e d`s`r dk o`w`j _p?6.222.222,22 Rfrsftugu`h Rfa`l`k`h H`a` RT d`h Rfhnfs`j`h RT Ok`y` @lt` Hmt`rks
_p622.222,22
Ok`y` Rfhnuaua`h d`e`a Ofrkt` Hfn`r` _K d`h T`ao`j`h Ofrkt` Hfn`r` _K Tmt`e Ok`y` G`s` Julua Hmt`rks ?. Vhtul
RT
VALA
_p922.222,22
dfhn`h
_p?22.222,22 _p0.222.222,22
amd`e
d`s`r
_p?6.222.222,22
_p0.222.222.222,22 Rfrsftugu`h Rfa`l`k`h H`a` RT d`h Rfhnfs`j`h RT Ok`y` @lt` Hmt`rks
_p322.222,22 _p4.222.222,22
Ok`y` Rfhnuaua`h d`e`a Ofrkt` Hfn`r` _K d`h T`ao`j`h Ofrkt` Hfn`r` _K Tmt`e Ok`y` G`s` Julua Hmt`rks
_p422.222,22 _p6.222.222,22
’
Dmluafh Julua d`h Kzkh O`d`h Vs`j` R`hdu`h y`hn dkur`kl`h d`e`a oulu khk dkcmlusl`h o`nk us`j` aklrm, lfike, d`h afhfhn`j (VALA), y`ktu7 Vs`j`
Lfl`y``h Ofrskj (Tkd`l Tfra`sul T`h`j d`h
J`ske Rfhgu`e`h T`juh`h T`juh`h
O`hnuh`h) Vs`j` Aklrm
p`ekhn o`hy`l _p62.222.222,22
o`hy`l
_p922.222.222 efokj
Vs`j` Lfike
p`ekhn
d`rk
_p62.222.222,22
efokj
d`rk
s`ap`k dfhn`h p`ekhn o`hy`l
_p922.222.222,22 s`ap`k
_p622.222.222,22
dfhn`h _p?.622.222.222,22
efokj d`rk _p622.222.222,22
efokj
d`rk
Vs`j`
s`ap`k dfhn`h p`ekhn o`hy`l
?.622.222.222
Afhfhn`j
_p02.222.222.222,22
dfhn`h
_p s`ap`k
_p62.222.222.222,22
Yfi`r` uaua, tfrd`p`t 6 (eka`) dmluafh julua d`h kzkh y`hn j`rus dkakeklk mefj su`tu us`j` y`hn tfra`sul VALA, y`ktu Hmamr Rmlml ^`gko R`g`l (― (―HR^R HR^R‑), ‑), Yur`t Lftfr`hn`h Dmakskek Vs`j` (―YLDV (― YLDV‑) ‑) `t`u Yur`t Lftfr`hn`h Dmakskek Rfrus`j``h (―YLDR (―YLDR‑), ‑), Yur`t Kzkh Vs`j` Rfrd`n`hn`h (―YKVR (―YKVR‑), ‑), T`hd` D`ct`r Rfrus`j``h (―TDR (―TDR‑), ‑), d`h Kzkh N`hnnu`h (Jkhdfrmdmh`htkf / ―JM ― JM‑). ‑). Yfe`kh ktu, o`nk us`j` aklrm d`h lfike gun` tfrd`p`t Kzkh Vs`j` Aklrm d`h Lfike (― (―KVAL KVAL ‑). ‑). Vs`j` y`hn ofrofhtul pfrus`j``h pfrmr`hn`h, pfrmr`hn`h, Ckra`, IS, RT, a`upuh Lmpfr`sk w`gko afakeklk kzkh-kzkh tfrsfout. Dfw`s` khk sfofh`rhy` Rfafrkht`j Rus`t tfhn`j ofrus`j` uhtul afa`hnl`s sfguae`j kzkh o`nk us`j` lfike d`h afhfhn`j, sfpfrtk JM, kzkh tfap`t us`j` d`h kzkh prkhskp. H`auh dfaklk`h, j`e tfrsfout ofeua d`p`t tfre`ls`h` d`h p`d` pr`ltklhy` dk ofofr`p` d`fr`j, d`fr`j, pfe`lu us`j` a`skj dkw`gko dkw`gkol`h l`h uhtul afakek afakeklk lk sfguae`j kzkh tfrsfout. Rfrsy`r`t`h d`h prmsfs pfhnurus`h kzkh dk tk`p d`fr`j d`p`t ofrofd`-ofd`.
D`e`a ur`k`h ofrklut `l`h dksfoutl`h pfrsy`r`t`h y`hn ofre`lu dk DLK G`l`rt` y`hn d`p`t afhg`dk n`ao`r`h ofs`r o`nk prmsfs pfrkzkh`h dk d`fr`j e`kh. Yfo`n`k
i`t`t`h,
pfhd`ct`r`h
HR^R
o`d`h
us`j`
d`p`t
s`g`
afapfrsy`r`tl`h cmtmlmpk dmluafh kzkh p`d`j`e uhtul pfhd`ct`r`h kzkh tfrsfout gun` afaoutujl`h HR^R o`d`h us`j`. D`e`a lmhdksk tfrsfout, pfhnurus`h dmluafh d`h kzkh sfymny`hy` d`p`t dke`lul`h sfi`r` ofrs`a``h dfhn`h afakht` sur`t lftfr`hn`h d`rk a`skhn-a`skhn khst`hsk ofrwfh`hn y`hn afhy`t`l`h o`jw` prmsfs pfhnurus`h dmluafh d`h/`t`u kzkh tfhn`j ofrg`e`h. Rframjmh`h pfhd`ct`r`h dmluafh julua d`h kzkh o`d`h us`j` dke`lul`h mefj Rfhnurus, y`ktu sfsfmr`hn y`hn h`a`hy` tfri`htua d`e`a dmluafh pfhdkrk`h o`d`h us`j`. @p`oke` pframjmh`h dke`lul`h mefj mr`hn e`kh y`hn oul`h pfhnurus (Rfamjmh oul`he`j Rfhnurus), a`l` j`rus `d` sur`t lu`s` d`rk Rfhnurus lfp`d` mr`hn tfrsfout. 0.
HR^R Rrmsfs pfaou`t`h HR^R dke`lul`h t`hp` dkpuhnut ok`y`, y`ktu dfhn`h d`t`hn e`hnsuhn lf L`htmr Rfe`y`h`h R`g`l (―LRR (― LRR‑) ‑) `t`u L`htmr Rfe`y`h`h Rfhyueuj`h d`h Lmhsuet`sk Rfrp`g`l`h (― (―LR?LR LR?LR‑), ‑), `t`u www.p`g`l.nm.kd d`h afakekj afhu f-rfn tfrefokj d`jueu afe`euk www.p`g`l.nm.kd (fefitrmhki rfnkstr`tkmh). [`hn pfreu dke`lul`h `d`e`j afhnksk cmrauekr pfhd`ct`r`h HR^R sfrt` afhyfr`jl`h7 `. Cmtmlmpk dmluafh pfhdkrk`h o`d`h us`j` ofsfrt` pfruo`j`hhy`< o. Cmtmlmpk LTR s`e`j s`tu Rfhnurus o`d`h us`j`< i. Cmtmlmpk HR^R s`e`j s`tu Rfhnurus o`d`h us`j`< d. Yur`t Lu`s` ofraftfr`k _p3.222,22 `p`oke` pfhd`ct`r`h HR^R dke`lul`h mefj mr`hn e`kh y`hn oul`h afrup`l`h Rfhnurus o`d`h us`j`< d`h f. Cmtmlmpk dmluafh kzkh us`j` d`h/`t`u kzkh lfnk`t`h y`hn dktfroktl`h mefj khst`hsk y`hn ofrwfh`hn `t`u cmtmlmpk Yur`t lftfr`hn`h tfap`t lfnk`t`h us`j` d`rk Rfg`o`t Rfafrkht`j D`fr`j sflur`hn-lur`hnhy` Eur`j `t`u Lfp`e` Dfs`.
?.
KVAL KVAL `d`e`j t`hd` efn`ekt`s o`nk sfsfmr`hn `t`u pfe`lu us`j`/lfnk`t`h tfrtfhtu, dka`lsudl`h uhtul afaofrkl`h lfp`stk`h julua o`nk us`j`
aklrm d`h lfike uhtul afhnfao`hnl`h us`j`hy`. Rfaofrk`h KVAL dkofo`sl`h `t`u dkofrk lfrkhn`h`h dfhn`h tkd`l dklfh`l`h ok`y` rftrkousk d`h/`t`u puhnut`h e`khhy`. KVAL
dkofrkl`h
mefj
I`a`t
y`hn
afhd`p`t
dfefn`sk
d`rk
Oup`tk/^`eklmt` `t`u Eur`j `t`u Lfp`e` Dfs` (dk wke`y`j tfrtfhtu). Afhurut pfr`tur`h pfruhd`hn-uhd`hn`h, KVAL dkofrkl`h mefj I`a`t p`ekhn e`ao`t 0 (s`tu) j`rk lfrg` sfg`l pframjmh`h d`h dmluafh pfefhnl`p dktfrka` dfhn`h efhnl`p d`h ofh`r. @p`oke` dmluafh pfrsy`r`t`h ofeua efhnl`p, I`a`t afaou`t sur`t pfhme`l`h d`e`a w`ltu 0 (s`tu) j`rk lfrg` sftfe`j pframjmh`h d`h dmluafh pfefhnl`p dktfrka`. Vhtul afapfrmefj KVAL, Rfamjmh j`rus afhnksk cmrauekr d`h afao`w` dmluafh7 `. Yur`t pfhn`ht`r d`rk _T `t`u _^ tfrl`kt eml`sk us`j`< o. LTR< i. L`rtu Lfeu`rn`< d`h d. ? efao`r p`s cmtm tfro`ru Rfhnurus ofrw`rh` ulur`h 4x3 ia. 9. YLDV `t`u YLDR T`j`p`h Rframjmh`h7 Rframjmh`h7 `. Afhnksk Cmrauekr Rframjmh`h YLDV y`hn `d` dk Rfe`y`h`h Tfrp`du Y`tu Rkhtu (―RTYR (―RTYR‑). ‑). Vhtul RT, Cmrauekr Rframjmh`h dkefhnl`pk dfhn`h Yur`t Lu`s` Rfhnurus`h d`h Yur`t Lu`s` Rfh`hd`t`hn`h`h `p`oke` Dkrfltur Vt`a` afofrk lu`s` pfh`hd`t`hn`h`h lfp`d` Dkrfltur) Cmtm eml`sk o`d`h us`j`. 4. YKVR d`h TDR YKVR `d`e`j kzkh y`hn dktfroktl`h mefj Rfg`o`t RTYR d`h j`rus dkakeklk o`d`h us`j` uhtul d`p`t afe`lul`h lfnk`t`h us`j` pfrd`n`hn`h. YKVR gun` `l`h ofrnuh` uhtul afapfraud`j pfhn`gu`h pkhg`a`h d`h` d`rk O`hl a`upuh efao`n` lfu`hn`h e`khhy`, `t`upuh uhtul klut sfrt` d`e`a prmnr`a Imrpmr`tf Ymik`e _fspmhskokekty _fspmhskokekty (―IY_ (―IY_‑) ‑) `t`u Rrmnr`a Lfaktr``h d`h Okh` Ekhnluhn`h (―RLOE (―RLOE‑). ‑). Afhurut pfr`tur`h pfruhd`hn-uhd`hn`h, YKVR d`h TDR `l`h dktfroktl`h d`e`a w`ltu ? (du`) j`rk lfrg` sftfe`j pframjmh`h d`h dmluafh pfefhnl`p dktfrka` dfhn`h efhnl`p d`h ofh`r. @p`oke` dmluafh pfrsy`r`t`h ofeua efhnl`p, Rfg`o`t Rfhfrokt afaou`t sur`t pfhme`l`h d`e`a w`ltu 0 (s`tu) j`rk lfrg` sftfe`j pframjmh`h d`h dmluafh pfefhnl`p dktfrka`. YKVR tkd`l pfreu dkpfrp`hg`hn. Rframjmh`h dk`gul`h mefj Rfhnurus, Rfh`hnnuhn G`w`o Rfrus`j``h Rfrd`n`hn`h `t`u Rkj`l Lftkn` lfp`d` Rfg`o`t Rfhfrokt dfhn`h afhnksk cmrauekr pframjmh`h YKVR d`h TDR, d`h dkt`hd` t`hn`hk mefj Rfhnurus `t`u Rfh`hnnuhn G`w`o Rfrus`j``h Rfrd`n`hn`h dk `t`s aftfr`k iulup. Vhtul Rfrus`j``h Rfrd`n`hn`h ofrofhtul RT, cmrauekr dk`gul`h dfhn`h afe`apkrl`h dmluafh7 `. Cmtmlmpk @lt` Hmt`rks Rfhdkrk`h Rfrus`j``h< o. Cmtmlmpk @lt` Rfruo`j`h Rfrus`j``h (`p`oke` `d`)< i. Cmtmlmpk Yur`t Lfputus`h Rfhnfs`j`h O`d`h Julua RT d`rk Lfafhluaj`a< d. Cmtmlmpk LTR Rfh`hnnuhng Rfh`hnnuhng`w`o/Dkrfltur `w`o/Dkrfltur Vt`a` RT< f. Yur`t pfrhy`t``h d`h pfamjmh tfht`hn eml`sk us`j` pfrus`j``h<
c. Cmtm Rfh`hnnuhng`w`o `t`u Dkrfltur Vt`a` pfrus`j``h ulur`h 9x4 ia (? efao`r)< d`h n. Cmtmlmpk HR^R. Dmluafh y`hn j`rus dkefhnl`pk uhtul Rfrus`j``h Rfrd`n`hn`h ofrofhtul lmpfr`sk, IS d`h Ckra`, d`h pfrmr`hn`h sfi`r` n`rks ofs`r s`a` dfhn`h dmluafh-dmluafh y`hn dksfoutl`h dk `t`s. Gfhks YKVR afhurut amd`e d`h lfl`y``h ofrskj sfeurujhy` dk eu`r t`h`j d`h nfduhn `d`e`j7 `. YKVR Aklrm, y`hn w`gko dkakeklk mefj Rfrus`j``h Rfrd`n`hn`h Aklrm o. YKVR Lfike, amd`e d`h lfl`y``h ofrskj sfeurujhy` s`ap`k dfhn`h _p?22.222.222,22 tkd`l tfra`sul t`h`j d`h o`hnuh`h< i. YKVR Afhfhn`j, amd`e d`h lfl`y``h ofrskj sfeurujhy` sfhke`k _p?22.222.222,22 s`ap`k dfhn`h _p622.222.222,22 tkd`l tfra`sul t`h`j d`h o`hnuh`h< d`h d. YKVR Ofs`r, amd`e d`h lfl`y``h ofrskj sfeurujhy` sfhke`k efokj d`rk _p622.222.222,22 tkd`l tfra`sul t`h`j d`h o`hnuh`h. 6. JM Gfhks us`j` y`hn j`rus afapfrmefj JM d`h pfrsy`r`t`h uhtul afapfrmefj JM dktfhtul`h d`e`a pfr`tur`h d`fr`j a`skhn-a`skhn d`fr`j. Dmluafh y`hn j`rus dkpfrsk`pl`h uhtul pfhnurus`h JM `ht`r` e`kh `d`e`j7 `. Cmtmlmpk Yur`t T`h`j `t`u oultk e`khhy`< o. Cmtmlmpk LTR d`h HR^R< i. Cmtmlmpk @lt` Rfhdkrk`h< d. Cmtmlmpk T`hd` Rfeuh`s`h ROO< f. Rfrsy`r`t`h tkd`l ofrlfofr`t`h d`rk tft`hnn` `t`u a`sy`r`l`t y`hn ofrdfl`t`h< d`h c.
D`ct`r o`j`h o`lu pfuhg`hn<
n. Cmtmlmpk KAO/ sktfpe`h.
Imhtmj Rfrg`hgk`h Tfrtueks Lmhtr`l `t`u pfrg`hgk`h tfrtueks s`hn`t dkpfreul`h uhtul afhg`akh j`l d`h lfw`gko`h p`r` pkj`l. Rfrg`hgk`h tfrtueks y`hn pfreu dkou`t `d`e`j7 0.
Rfrg`hgk`h `ht`r` O`d`h Vs`j` dfhn`h Lekfh< d`h
?. Rfrg`hgk`h Lfrg` `ht`r` O`d`h Vs`j` dfhn`h Rflfrg`. Rfrg`hgk`h `ht`r` O`d`h Vs`j` dfhn`h Lekfh Lekfh sftkd`l-tkd`lhy` j`rus afau`t7 J`e
Imhtmj
0. Rfaoul``h Rfaoul``h
Rfrg`hgk`h ........... khk (―Rfrg`hgk`h (―Rfrg`hgk`h‑) ‑)
Afhyfoutl`h h`a` pfrg`hgk`h d`h
tfrt`hnn`e \T`hnn`eQ dksfp`l`tk mefj
t`hnn`e dk`d`l`hhy` pfrg`hgk`h.
d`h `ht`r`7
?. Kdfhtkt`s R`r` Rkj`l Afhnur`kl`h g`s`/lfrg`
\Kdfhtkt`s Rfaofrk G`s`/pflfrg``hQ uhtul
kdfhtkt`s pfaofrk d`h pfhfrka`
sfe`hguthy` G`s`/Lfrg`‑) G`s`/Lfrg` ‑)
dksfout
(―Rfaofrk (―Rfaofrk
g`s`/pflfrg``h g`s`/pflfrg``h Rfrt`a`-t`a` j`rus dkekj`t `p`l`j
d`h \Kdfhtkt`s Rfhfrka` G`s`/Rflfrg``hQ
lekfh afrup`l`h mr`hn pfrmr`hn`h
uhtul sfe`hguthy` dksfout (―Rfhfrka` (―Rfhfrka`
`t`u afw`lkek su`tu o`d`h us`j`.
G`s`/Lfrg`‑) G`s`/Lfrg` ‑)
@p`oke`
lekfh
afw`lkek
o`d`h
us`j`, ofr`rtk pfao`y`r`h `l`h
Vhtul sfe`hguthy` Rfaofrk G`s`/Lfrg`
dke`lul`h mefj o`d`h us`j` d`h
d`h Rfhfrka` G`s` /Lfrg` sfi`r`
dfhn`h
ofrs`a`-s`a` ofrs`a`s`a` dksfout sfo`n`k ―R`r` ―R`r`
dfaklk`h
j`rus
gfe`s
Rkj`l‑. Rkj`l ‑.
`p`l`j lekfh y`hn d`t`hn afakeklk l`p`skt`s `t`u g`o`t`h d`e`a o`d`h afa`hn
us`j`
tfrsfout
ofrwfh`hn
y`hn
afw`lkek
o`d`h us`j`hy` uhtul afaou`t pfrg`hgk`h dfhn`h pkj`l e`kh. Kdfhtkt`s pfaofrk g`s`/lfrg` d`h/`t`u pfhfrka` g`s`/lfrg` o`d`h us`j`7 \H`a` O`d`h Vs`j`Q, su`tu su`tu \ Gfhks
O`d`h Vs`j` aks`ehy` Rfrsfrm`h
Tfro`t`s, IS, Ckra` `t`u Lmpfr`skQ y`hn dkdkrkl`h ofrd`s`rl`h julua \H`a`
Hfn`r` Hfn`r`
Hfn`r`Q,
ofrlfdudul`h dk \ @e`a`t O`d`h
Vs`j`Q, d`e`a j`e khk dkw`lkek mefj \H`a` KhdkvkduQ, pfafn`hn \L`rtu T`hd` Rfhdudul `p`oke` ^HK `t`u
R`spmr `p`oke` ^H@Q \Hmamr LTR `t`u R`spmr Q, d`e`a l`p`skt`shy` sfo`n`k \ G`o`t`hQ \H`a` O`d`h
Vs`j`Q
d`h
dfhn`h
dfaklk`h
ofrwfh`hn afw`lkek \H`a` O`d`h
Vs`j`Q d`e`a pfrg`hgk`h khk. Kdfhtkt`s pfaofrk g`s`/lfrg` d`h/`t`u pfhfrka` g`s`/lfrg` mr`hn pfrmr`hn`h7 \H`a` KhdkvkduQ, pfafn`hn \L`rtu
T`hd` Rfhdudul `p`oke` ^HK `t`u R`spmr `p`oke` ^H@Q \Hmamr LTR `t`u R`spmr Q, ofr`e`a`t dk \ @e`a`t sfsu`k LTR `t`u R`spmr Q. 9. J`l d`h Lfw`gko`h R`r` Rkj`l
J`l d`h lfw`gko`h a`skhn-
Rfaofrk
a`skhn pkj`l j`rus dksfoutl`h
uhtul7
sfi`r` gfe`s w`ltuhy`.
g`hnl`
0) … ?) …
pfhyfefs`k`h
9) …
G`hnl`
R`s`e \Hmamr R`s`eQ
ofrklut
w`ltu
G`s`/Lfrg`
sfe`hguthy`
ofrlfw`gko`h
pflfrg``h d`p`t dkjktuhn s`tu
uhtul
lfw`gko`h-
pfrs`tu (pfr t`j`p) `t`upuh
lfw`gko`h tfrsfout sfi`r` lfsfeuruj`h l fsfeuruj`h
sfi`r` lfefsfeuruj`h.
dksfout sfo`n`k ―G`s`/Lfrg` ―G`s`/Lfrg`‑. ‑.
Guae`j d`h w`ltu rfvksk y`hn
d`p`t dkakht`l`h mefj Rfhfrka` G`s`/Lfrg` gun` j`rus dk`tur dfhn`h gfe`s. gfe`s.
D`p`t gun` dkpfrg`hgkl`h o`jw`
R`s`e \Hmamr R`s`eQ 0) Rfaofrk afe`pmrl`h
G`s`/Lfrg`
w`gko
j`ske
g`s`
sfo`n`ka`h` dkrkhik dk o`w`j khk7
pflfrg``h `l`h dkaue`k sftfe`j
`) …d`e`a w`ltu \guae`j j`rkQ
Rfhfrka` G`s`/Lfrg` afao`y`r
\j`rk lfrg` `t`u j`rkQ tfrjktuhn
u`hn aul` sfguae`j _p….
sfg`l
R`r` Rkj`l d`p`t afhn`tur
t`hnn`e
pfh`hd`t`hn`h`h Rfrg`hgk`h. Rfrg`hgk`h.
ouhn`
o) …d`e`a w`ltu \guae`j j`rkQ
`t`upuh dfhd` dfhn`h guae`j d`h g`hnl` w`ltu y`hn gfe`s. gfe`s.
\j`rk lfrg` `t`u j`rkQ tfrjktuhn sfg`l pflfrg``h \h`a`
afhnfh`k
pfhnfh``h
T`t` i`r` lmauhkl`sk R`r` Rkj`l
pflfrg``h oQ dkaue`k. dkaue`k.
sfpfrtk uhtul pfe`pmr`h j`ske
i) …d`e`a w`ltu \guae`j j`rkQ
t`j`p pflfrg``h mefj Rfaofrk
\j`rk lfrg` `t`u j`rkQ tfrjktuhn
G`s`/Lfrg`,
sfg`l
pfrakht``h
rfvksk
\h`a`
pflfrg``h
pflfrg``h iQ dkaue`k. dkaue`k.
mefj Rfhfrka` G`s`/Lfrg`, sfrt`
?) Rfhfrka`
pfhy`ap`k`h j`ske rfvksk mefj
G`s`/Lfrg`
ofrj`l
Rfaofrk G`s`/Lfrg` j`rus du`tur
afakht` rfvksk sfo`hy`l \guae`j
dfhn`h gfe`s. gfe`s.
rfvksk
y`hn
d`p`t
dkakht`l`h
Rfhfrka` G`s`Q l`ek a`skhn-a`skhn uhtul j`ske g`s`/lfrg`7 `) … o) … i) … dfhn`h lftfhtu`h o`jw` rfvksk uhtul
su`tu
t`j`p
g`s`/lfrg`
(aks`ehy` outkr `) tkd`l d`p`t dkakht`l`h
lfao`ek
`p`oke`
Rfaofrk G`s`/Lfrg` afhnfrg`l`h t`j`p
tfhn`j g`s`
sfe`hguthy` (aks`ehy` outkr o). 9) Rfhfrka`
G`s`/Lfrg`
j`rus
afhy`ap`kl`h pfrakht``h rfvksk sfe`ao`t-e`ao`thy` \guae`j j`rkQ
\j`rk lfrg` `t`u j`rkQ tfrjktuhn sfg`l Rfaofrk G`s`/Lfrg` afe`pmrl`h j`ske
g`s`
G`s`/Lfrg`.
lfp`d` @p`oke`
Rfhfrka` tkd`l
`d`
pfrakht``h rfvksk d`e`a g`hnl`
w`ltu tfrsfout, a`l` Rfhfrka` G`s`/Lfrg`
dk`hnn`p
tkd`l
afafreul`h rfvksk. 4) Rfaofrk
G`s`/Lfrg`
w`gko
afhy`ap`kl`h j`ske rfvksk d`e`a
\guae`j j`rkQ \j`rk lfrg` `t`u j`rkQ tfrjktuhn sfg`l Rfhfrka` G`s` /Lfrg` afhy`ap`kl`h pfrakht``h rfvksk lfp`d` Rfaofrk G`s`/Lfrg`. G`s`/Lfrg`. 6) Rfaofrk
G`s`/Lfrg`
afhfrusl`h
w`gko
g`s`
t`j`p
sfe`hguthy` (aks`ehy` outkr o) sftfe`j
Rfaofrk
afhy`ap`kl`h tfr`ljkr
j`ske
su`tu
(aks`ehy`
G`s`/Lfrg` t`j`p
outkr
`)
rfvksk g`s` lfp`d`
Rfhfrka` G`s`/Lfrg` `t`u `p`oke` Rfhfrka`
G`s`/Lfrg`
tkd`l
afhy`ap`kl`h pfrakht``h rfvksk s`ap`k
g`hnl`
w`ltu
y`hn
dktfhtul`h, lfiu`ek dkpfrg`hgkl`h o`jw` dkaue`khy` pfaofrk`h g`s` ofrn`htuhn pfao`y`r`h
p`d` d`h
su`tu
pfao`y`r`h
tfrsfout ofeua dke`lul`h mefj Rfhfrka` G`s`/Lfrg`. G`s`/Lfrg`. 3) Rfe`pmr`h j`ske t`j`p g`s` mefj Rfaofrk G`s`/Lfrg`, pfrakht``h rfvksk mefj Rfhfrka` G`s`,/Lfrg` sfrt` pfhy`ap`k`h j`ske rfvksk mefj Rfaofrk G`s`/lfrg` j`rus dke`lul`h afe`euk
\fa`ke `t`u
tfefcmh `t`u sur`t tfri`t`t `t`u pfrtfau`h e`hnsuhnQ y`ktu \`e`a`t fa`ke `t`u hmamr tfefcmh `t`u
`e`a`t
uhtul
pfhnkrka`h
sur`t
sfsu`k dfhn`h i`r` lmauhkl`sk y`hn dksfp`l`tkQ. R`s`e \Hmamr R`s`eQ 0) Rfhfrka` G`s`/Lfrg` ofrlfw`gko`h uhtul afao`y`r g`s`/lfrg` y`hn dkpfrg`hgkl`h sfguae`j d`h p`d` w`ltuw`ltu y`hn dksfp`l`tk R`r` Rkj`l. ?) @p`oke` Rfhfrka` G`s`/Lfrg` tfre`ao`t
afe`lul`h
pfao`y`r`h,
Rfhfrka`
G`s`
dklfh`k dfhd` sfhke`k _p… uhtul sftk`p
6
(eka`)
j`rk
lfrg`
lftfre`ao`t`h. 4. Rfhgfe`s`h tfht`hn pfafekj`r``h `t`u g`akh`h j`rus sfi`r` dft`ke l`rfh` p`d` o`nk`h khk sfrkhn tfrg`dk pfra`s`e`j`h, g`dk pfreu dkgfe`sl`h sfi`r` rkhik ofr`p` l`ek pfaofrk
g`s`/lfrg`
afe`lul`h
pfafekj`r``h `t`u afaofrkl`h g`akh`h. 6. T`t` i`r` pfao`y`r`h. Rfrt`a`-
R`s`e \Hmamr R`s`eQ
t`a` j`rus dkgfe`sl`h afhnfh`k
R`r` Rkj`l afhyfp`l`tk o`jw` j`rn`
j`rn` tr`hs`lsk, y`ktu j`rn` uhtul
Rflfrg``h `d`e`j sfhke`k _p.. (―J`rn` (―J`rn`
g`s`/lfrg` y`hn `l`h dkofrkl`h mefj
G`s`/Lfrg`‑) G`s`/Lfrg` ‑) dfhn`h rkhik`h g`s`7 g`s`7
Rfaofrk G`s`/Lfrg`. J`rn` d`p`t
0) … sfj`rn` _p… _p…
dkjktuhn sfi`r` lfsfeuruj`h `t`u
?) … sfj`rn` _p… _p…
dkrkhik
pfaofrk`h
9) … sfj`rn` _p… _p…
@p`oke` dksfp`l`tk pfao`y`r`h sfi`r`
R`s`e \Hmamr R`s`eQ
pfr
t`j`p
g`s`/lfrg`.
ofrt`j`p, j`rus dksfoutl`h dfhn`h
Rfao`y`r`h dke`lul`h sfi`r` \tuh`k
gfe`s t`j`p`h-t`j`p`h pfao`y`r`h.
`t`u tr`hscfrQ lf .....
. 3. Lfr`j`sks``h khcmra`sk `ht`r` du` pkj`l >. E`r`hn`h-e`r`hn`h d`h pfhgfe`s`h pfao`t`e`h Rfrg`hgk`h. :. E`apkr`h-e`apkr`h
y`hn
dkpfreul`h,
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