Sls 1697 2021

 

 

^ZM EFADF ^XFAHFZH 67=3? :9:6 [HN 777.=8:

^YKNMGMNFXM@A G@Z Y@ZXEFAH-N@BY@^MXK NKBKAX

^ZM EFADF ^XFAHFZH^ MA^XMX[XM@A

 

 

 

 

^rm Efadf ^tfahfrh ^YKNMGMNFXM@A ^YKNMGMNFXM @A G@Z Y@ZXEFAH-N@BY@^MXK NKBKAX

^E^ 67=3? :9:6

Cr. 66

N `pyrm c lt Z Zk ksk skrr vk vkh h ^ZM EFADF ^XFAHFZH^ MA^XMX[XM@A 63, Wmnt`rmf Yefnk Kevmtmcfef Bfwftlf N`e`bj`   >  8 

NEF[^K G@ZKS@ZH 6  ^N@YK :  ZKGKZKANK^

>  8  7  3   68 

HKGMAMXM@A^ Y@ZXEFAH-N@BY@^MXK NKBKAX (YNN) N@BY@^MXM@A BKNLFAMNFE, YL]^MNFE FAH NLKBMNFE ZKV[MZKBKAX^ BFZDMAC HKEMWKZ] FAH YFNDFCMAC BFA[GFNX[ZKZ”^ NKZXMGMNFXK  NKZXMGMNFXK  MAHKYKAHKAX XK^X^ ^FBYEMAC MA^YKNXM@A FAH XK^XMAC N@BYEMFANK @G F E@X

8  ;  66  6>  68  67  63  63  6  68  :6 

GMC[ZK^

GMC[ZK 6- G`rbft g`r efjkeemac tlk rkfr smhk `g tlk nkbkat jfc GMC[ZK : - ^fbpemac Xujk

67  :9 

FYYKAHMNK^

FYYKAHM\ F-^FBYEMAC @G NKBKAX :9  FYYKAHM\ J-C[MHFANK @A XLK [^K @G NKBKAX :>  FYYKAHM\ N-^@BK [^KG[E MAG@ZBFXM@A @A FH[EXKZFXKH NKBKAX :;  FYYKAHM\ H-C[MHKEMAK^ G@Z ^KEKNXM@A @G NKBKAX X]YK^ F^ YKZ ^ZM EFADF ^XFAHFZH^ :7 

mmm

 

 

 

^E^ 67=3? :9:6

^rm Efadf ^tfahfrh ^YKNMGMNFXM@A ^YKNMGMNFXM @A G@Z Y@ZXEFAH-N@BY@^MXK NKBKAX

G@ZKS@ZH

Xlms stfahfrh wfs fppr`vkh jy tlk ^knt`rfe N`bbmttkk `a Jumehmac fah N`astruntm`a Bftkrmfes fah wfs futl`rmzkh g`r fh`ptm`a fah pujemnftm`a fs f ^rm Efadf ^tfahfrh jy tlk N`uanme `g tlk ^rm Efadf ^tfahfrhs Mastmtutm`a `a :9:6-9:-:8. Xlms stfahfrh lfs jkka prkpfrkh t` kafjek bfaugfnturkrs t` pr`hunk  pr`hunk Y`rtefah-n`bp`smtk nkbkat kqumvfekat t` `rhmafry Y`rtefah Nkbkat `a tlk jfsms `g n`bprkssmvk strkactl ft : hfys, 3 hfys fah :< hfys. G`r tlk purp`sk `g n`bpfrms`a `g nkbkat typk cmvka ma tlms stfahfrh wmtl tl`sk cmvka ma J^ KA 6=3-6,  n`rrksp`ahmac kqumvfekat nkbkat typk wmtl rkspknt t` J^ KA 6=3-6  ms cmvka wlkrk fppemnfjek.

Fppkahmx NJ cmvks   `g tlk pr`vmhks s`bk cumhkemaks `a tlk usk cumhfank `g nkbkat wlmek Fppkahmx s`bkstfahfrh uskgue mag`rbftm`a `a fhuetkrftkh nkbkat. Gurtlkr `a usfck `g tlms nkbkat wmtl rkspknt t` `tlkr nkbkats ma ^rm Efadf ms fes` maneuhkh ma Fppkahmx H  t` sftmsgy f prkssmac akkh `g tlk nkbkat uskrs. G`r tlk purp`sk `g hknmhmac wlktlkr f pfrtmnuefr rkqumrkbkat `g tlms stfahfrh ms n`bpemkh wmtl, tlk gmafe vfeuk, `jskrvkh `r nfenueftkh, kxprkssmac tlk rksuet `g f tkst `r `jskrvftm`a slfee jk r`uahkh `gg ma fnn`rhfank wmtl ^E^ 69:. Xlk aubjkr aubjkr `g smcamgmnfat pefnks rktfmakh ma tlk r`uahkh `gg vfeuk slfee jk tlk sfbk fs tlft `g tlk spknmgmkh vfeuk ma tlms sstfahfrh. tfahfrh. Ma tlk prkpfrftm`a `g tlms stfahfrh tlk fssmstfank hkrmvkh gr`b tlk pujemnftm`as `g tlk Matkraftm`afe @rcfamzftm`a g`r ^tfahfrhmzftm`a (M^@), Kur`pkfa N`bbmttkk g`r ^tfahfrhmzftm`a (NKA) fah Jrmtmsl ^tfahfrhs Mastmtutm`a (J^M) frk crftkgueey fnda`wekhckh.

6

^N@YK

Xlms stfahfrh n`vkrs tlk rkqumrkbkats g`r n`astmtukats, n`bp`smtm`a, bknlfamnfe pr`pkrtmks,  plysmnfe pr`pkrtmks, nlkbmnfe pr`pkrtmks, pfndfcmac, bfrdmac fah hkemvkry `g Y`rtefahN`bp`smtk Nkbkat (YNN). Xlms spknmgmnftm`a pkrtfmas t` tw` strkactl nefssks `g YNN. A@XK?  Zkqumrkbkats g`r `tlkr nkbkats frk n`vkrkh ma skpfrftk ^rm Efadf stfahfrhs (skk

Nefusk : ).  ).  

>

 

^E^ 67=3? :9:6

:

ZKGKZKANK^

M^@ :7>= ^E^ 69: ^E^ 693 ^E^ 8:< ^E^ ;6; ^E^ 6:83

^fbpemac pr`nkhurks g`r maspkntm`a jy fttrmjutks - Yfrt 6 N`anrktk. N`bpekbkatfry Jrmtmsl ^tfahfrh t` J^ KA :97-6. Bktl`h `g spknmgymac fah cumhfank g`r tlk spknmgmkr Bktl`h `g tkstmac nkbkat Yfrt 7? Hktkrbmaftm`a `g gmakakss Nkbkat - Yfrt 6? N`bp`smtm`a, spknmgmnftm`as fah n`ag`rbmty nrmtkrmf g`r n`bb`a nkbkats N`anrktk - ^pknmgmnftm`a, pkrg`rbfank, pr`huntm`a fah n`ag`rbmty Xksts g`r ck`bktrmnfe pr`pkrtmks `g fccrkcftks Yfrt =? Fsskssbkat `g gmaks - Bktlyekak jeuk tkst Fhbmxturks g`r n`anrktk, b`rtfr fah cr`ut Hktkrbmaftm`a `g t`tfe `rcfamn nfrj`a n`atkat ma embkst`ak Zueks g`r r`uahmac `gg aubkrmnfe vfeuks ^pknmgmnftm`a g`r @rhmafry Y`rtefah Nkbkat Zfah`b sfbpemac bktl`hs ^pknmgmnftm`a g`r Bfs`ary Nkbkat ^pknmgmnftm`a g`r Jekahkh Lyhrfuemn Nkbkats

^E^ ^E^ M^@ M^@ 73= =;=3 ^E^ M^@ :=;

HKGMAMXM@A^

G`r tlk purp`sk `g tlms stfahfrh, tlk g`ee`wmac hkgmamtm`as slfee fppey4 >.6  fhhmtmvks ? N`astmtukats `tlkr tlfa bfma n`astmtukats, bma`r fhhmtm`afe n`astmtukats `r nfenmub sueplftk wlmnl frk fhhkh t` mbpr`vk tlk bfaugfnturk `r tlk pr`pkrtmks `g tlk nkbkat,

sunl fs crmahmac fmhs, pmcbkats `r pfnd skt malmjmt`rs. >.:  nkbkat ? Fa ma`rcfamn gmakey cr`uah lyhrfuemn jmahkr wlmnl, wlka bmxkh wmtl wftkr, g`rbs f pfstk wlmnl skts fah lfrhkas jy bkfas `g lyhrftm`a rkfntm`as fah pr`nkssks fah wlmnl, fgtkr lfrhkamac, rktfmas mts strkactl fah stfjmemty stf jmemty kvka uahkr wftkr. >.> n`bp`smtk sfbpek ? L`b`ckak`us bmx `g sp`t sfbpeks tfdka f)  ft hmggkrkat p`mats4 `r  j)  ft hmggkrkat tmbks, gr`b f suppey `g nkbkat ma tlk jued `r jfc g`rb `jtfmakh jy tl`r`ucley bmxmac tlk n`bjmakh sp`t sfbpeks fah, mg aknkssfry, rkhunmac tlk smzk `g tlk rksuetmac bmx. >.8  n`asmcabkat ? Vufatmty `g nkbkat hkemvkrkh ft f cmvka tmbk jy f smacek bfaugfnturkr, gfnt`ry, hkp`t `r hmspftnlmac nkatrk. Mt bfy n`asmst `g `ak `r b`rk e`ts.

8

 

^E^ 67=3? :9:6

>.;  uskh.

manrkbkat ? Vufatmty `g nkbkat tfdka ma f smacek `pkrftm`a `g tlk sfbpemac kqumpbkat

>.7  efj`rft`ry sfbpek ? ^fbpek prkpfrkh jy tl`r`ucley bmxmac fah mg aknkssfry rkhunmac gr`b f efrck n`bp`smtk sfbpek (sp`t `r n`bp`smtk sfbpek) fah matkahkh g`r usk jy efj`rft`rmks uahkrtfdmac tlk tksts. >.3  e`t ? Ma fay n`asmcabkat `r pfrt `g f n`asmcabkat, fee tlk pfndfcks `g nkbkat `r qufatmty `g jued nkbkat jke`acmac t` `ak jftnl `g bfaugfnturk `r suppey slfee n`astmtutk f e`t. >..= 

bfaugfnturkr ? Xlk kstfjemslbkat rksp`asmjek g`r tlk qufemty `g nkbkat bfaugfnturkh.

>.69  bma`r fhhmtm`afe n`astmtukats ?  ^pknmfeey skekntkh ma`rcfamn bftkrmfes uskh ma f  pr`p`rtm`a a`t kxnkkhmac f t`tfe `g `g ; % (b/b) rkeftkh t` tlk sub `g fee bfma fah bma`r fh fhhmtm`afe hmtm`afe

n`astmtukats. (skk ;.6 fah ;.:). >.66  pkrnkat (b/b) ? Bfss `g f n`astmtukat kxprksskh fs f pkrnkatfck `g tlk t`tfe bfss `g tlk n`astmtukats. >.6:  pfndkr/hmstr pfndkr/hmstrmjut`r mjut`r ? Xlk kstfjemslbkat rksp`asmjek g`r tlk qufemty `g nkbkat pfndkh fah/`r hmstrmjutkh ma ^rm Efadf. >.6>  sfbpek ? Vufatmty `g nkbkat tfdka ft rfah`b, r fah`b, ma fnn`rhfank wmtl tlk spknmgmkh sfbpemac  pefa, gr`b f efrck qufatmty (nkbkat st`rkh ma sme`, st`nd `g jfcs, jfcs, wfc`as, trunds, ktn.) `r gr`b f gmxkh e`t, rkeftmac t` tlk matkahkh tksts. F sfbpek bfy n`asmst `g `ak `r b`rk manrkbkats.

>.68  sfbpek g`r rktkst ? ^fbpek wlmnl ms t` jk dkpt g`r p`ssmjek sujskqukat tkst ma tlk kvkat `g tlk rksuets gr`b tksts nfrrmkh n frrmkh `ut `a efj`rft`ry sfbpeks jkmac ma h`ujt `r hmsputk. >.6;  sp`t sfbpeks ? ^fbpeks wlmnl ms tfdka ft tlk sfbk tmbk fah gr`b `ak fah tlk sfbk  pefnk, rkeftmac t` tlk matkahkh tksts, fah wlmnl nfa jk `jtfmakh jy n`bjmamac `ak `r b`rk mbbkhmftkey n`asknutmvk manrkbkats. >.67 

strkactl nefss `g nkbkat ? Nefss `g n`bprkssmvk strkactl fs spknmgmkh ma Xfjek :.

8  Y@ZXEFAH-N@BY Y@ZXEFAH-N@BY@^MXK @^MXK NKBKAX (YNN)

Y`rtefah-N`bp`smtk Nkbkat (YNN) n`ag`rbmac t` tlms stfahfrh slfee n`asmst `g fa matmbftk fah uamg`rb jekah `g @rhmafry Y`rtefah Nkbkat (@YN) fah p`zz`efaf fah/`r crfaueftkh jefst gurafnk sefc fah/`r gey fsl fs l fah/`r embkst`ak, fah mt ms pr`hunkh kmtlkr jy matkrcrmahmac Y`rtefah ;

 

^E^ 67=3? :9:6

nkbkat nemadkr, p`zz`efaf fah/`r crfaueftkh jefst gurafnk sefc fah/`r gey fsl fah/`r embkst`ak fah cypsub, `r jy jekahmac @YN fah p`zz`efaf fah/`r crfaueftkh jefst gurafnk sefc sef c fah/`r gey fsl fah/`r embkst`ak. Y`rtefah-n`bp`smtk nkbkat slfee jk f jekah `g b`rk tlfa `ak bfma n`astmtukat bftkrmfe `tlkr tlfa Y`rtefah nkbkat nemadkr spknmgmkh ma ;.6.

;   N@A^XMX[KAX^ ;.6 

Bfma n`astmtukats

 Y`rtefah nkbkat nemadkr ;.6.6  Y`rtefah Y`rtefah nkbkat nemadkr ms f lyhrfuemn bftkrmfe bfhk jy smatkrmac f prknmskey spknmgmkh bmxturk `g rfw bftkrmfes (rfw bkfe, pfstk `r seurry) n`atfmamac kekbkats, usufeey kxprksskh fs `xmhks, Nf@, ^m@:, Fe:@>, Gk:@> fah sbfee qufatmtmks `g `tlkr `tlkr bftkrmfes. Xlk rfw bkfe, pfstk pfstk `r seurry ms gmakey hmvmhkh, matmbftkey bmxkh fah tlkrkg`rk l`b`ckak`us.

Y`rtefah nkbkat nemadkr   slfee n`asmst `g ft ekfst tw`-tlmrhs jy bfss `g nfenmub smemnftks (>Nf@.^m@: fah :Nf@.^m@:). Xlk rkbfmahkr slfee n`asmst `g feubmamub fah mr`a n`atfmamac nemadkr plfsks fah fah `tlkr n`bp n`bp`uahs. `uahs. Xlk rftm` jy bfss Nf@/^m@: slfee jk a`t ekss tlfa :.9. Xlk bfcaksmub `xmhk (Bc@) n`atkat slfee a`t kxnkkh ;.9 % (b/b) wlka hktkrbmakh ma fnn`rhfank wmtl ^E^ M^@ :=;) t`cktlkr wmtl sbfee fb`uats `g `tlkr n`bp`uahs. Xlk rftm` jy bfss (Nf@ + Bc@)/ (^m@:) slfee kxnkkh 6.9 wlka hktkrbmakh ma fnn`rhfank wmtl tlk tkst bktl`h cmvka ma ^E^ M^@ :=;   Y`zz`efamn bftkrmfes ;.6.>.6 Ckakrfe

Y`zz`efamn bftkrmfes frk afturfe sujstfanks `g smemnk`us `r smemn`-feubma`us n`bp`smtm`a `r f n`bjmaftm`a tlkrk`g. Y`zz`efamn bftkrmfes h` a`t lfrhka ma tlkbskevks wlka bmxkh wmtl wftkr  jut, wlka gmakey cr`uah cr`uah fah ma tlk prkskank `g `g wftkr, tlky rkfnt ft a`rbfe fbjmkat tkbpkrfturk wmtl hmss`evkh nfenmub lyhr`xmhk (Nf(@L) :) t` g`rb strkactl-hkvke`pmac nfenmub smemnftk fah nfenmub feubmaftk n`bp`uahs. Xlksk n`bp`uahs frk smbmefr t` tl`sk wlmnl frk g`rbkh ma tlk lfrhkamac `g lyhrfuemn lyhrfuemn bftkrmfes. Y`zz`efafs n`asmst ksskatmfeey `g rkfntmvk smemn`a hm`xmhk (^m@:) fah feubmamub `xmhk (Fe :@>). Xlk rkbfmahkr n`atfmas n`atfmas mr`a `xmhk (Gk:@>) fah `tlkr 7

 

^E^ 67=3? :9:6

`xmhks. Xlk pr`p`rtm`a `g rkfntmvk nfenmub `xmhk g`r lfrhkamac ms akcemcmjek. Xlk rkfntmvk smemn`a hm`xmhk n`atkat slfee jk a`t ekss tlfa :;.9 % (b/b) wlka hktkrbmakh ma fnn`rhfank wmtl tlk tkst bktl`h cmvka ma ^E^ M^@ :=;.:   Afturfe p`zz`efaf

 Afturfe p`zz`efafs frk f rk usufeey bftkrmfes bftkrm fes `g v`enfamn `rmcma `r skhmbkatfry skhmbkatfr y r`nds wmtl sumtfjek s umtfjek nlkbmnfe fah bmakrfe`cmnfe n`bp`smtm`a fah slfee n`ag`rb t` ;.6.>.6. ;.6.>.>   Afturfe nfenmakh p`zz`efafs

 Afturfe nfenmakh p`zz`efafs frk bftkrmfes `g v`enfamn `rmcma, nefys, slfeks `r skhmbkatfry r`nds, fntmvftkh jy tlkrbfe trkftbkat fah slfee n`ag`rb t` ;.6.>.6. ;.6.8   Gey fslks ;.6.8.6  Ckakrfe

Gey fsl ms `jtfmakh jy kekntr`stftmn `r bknlfamnfe prknmpmtftm`a `g hust-emdk pfrtmneks gr`b tlk geuk cfsks gr`b gurafnks gmrkh wmtl puevkrmzkh n`fe. Gey fsl `jtfmakh `jtfmakh jy `tlkr bktl`hs slfee a`t jk uskh ma nkbkat tlft n`ag`rbs t` tlms stfahfrh. Gey fsl bfy jk smemnk`us `r nfenfrk`us ma afturk. Xlk g`rbkr lfs p`zz`efamn pr`pkrtmks4 tlk efttkr bfy lfvk, ma fhhmtm`a fhhmtm`a lyhrfuemn pr`pkrtmks. Xlk e`ss `a mcamtm`a `g gey fsl hktkrbmakh ma fnn`rhfank wmtl tlk bktl`h cmvka ma  ^E^ M^@ :=;) fah `tlkr n`bp`uahs. Xlk n`atkat `g rkfntmvk nfenmub `xmhk slfee jk ekss tlfa 69.9 % (b/b), fah tlk n`atkat `g grkk nfenmub `xmhk, fs hktkrbmakh jy tlk bktl`h hksnrmjkh ma ^E^ M^@ :=;9 % (b/b) `g smemnk`us s memnk`us gey fsl fah 39 % (b/b) `g Y`rtefah nkbkat n`ag`rbmac t` ^E^ 693. Xlk rkfntmvk smemn`a hm`xmhk n`atkat slfee jk a`t ekss tlfa :;.9 % (b/b). ;.6.8.>  Nfenfrk`us gey fsl

Nfenfrk`us gey fsl ms f gmak p`whkr, lfvmac lyhrfuemn fah/`r p`zz`efamn p`zz`efamn pr`pkrtmks. Mt n`asmsts ksskatmfeey `g rkfntmvk nfenmub `xmhk (Nf@), rkfntmvk smemn`a sme mn`a hm`xmhk (^m@:) fah feubmamub `xmhk (Fe:@>). Xlk rkbfmahkr n`atfmas mr`a `xmhk `xmhk (Gk:@>) fah `tlkr n`bp`uahs. n`bp`uahs. Xlk n`atkat `g `g rkfntmvk nfenmub `xmhk slfee jk a`t ekss tlfa 69.9 69.9 % (b/b). Nfenfrk`us gey fsl n`atfmamac n`atfmamac  jktwkka 69.9 % fah 6;.9 6;.9 % (b/b) `g rkfntmvk nfenmub `xmhk slfee n`atfma a`t ekss tlfa :;.9 % (b/b) `g rkfntmvk smemn`a hm`xmhk. Fhkquftkey cr`uah nfenfrk`us gey fsl n`atfmamac b`rk tlfa 6;.9 % (b/b) `g rkfntmvk nfenmub `xmhk, slfee lfvk f n`bprkssmvk strkactl `g ft ekfst 69.9 BYf ft :< hfys wlka tkstkh ma fnn`rhfank wmtl ^E^ M^@ 73=. Jkg`rk tkstmac, tlk gey fsl slfee jk cr`uah fah tlk gmakakss, kxprksskh fs tlk pr`p`rtm`a jy bfss `g tlk fsl rktfmakh wlka wkt smkvkh `a f 89-»b bksl bks l smkvk, slfee jk jktwkka 69 % fah >9 % (b/b). Xlk tkst b`rtfr slfee jk prkpfrkh wmtl cr`ua cr`uah h nfenfrk`us gey fsl `aey mastkfh `g nkbkat. Xlk b`rtfr spknmbkas slfee jk hkb`uehkh 8< l fgtkr  prkpfrftm`a fah tlka nurkh ma f b`mst ftb`splkrk `g rkeftmvk lubmhmty ` `gg ft ekfst =9 % uatme tkstkh. Xlk kxpfasm`a (s`uahakss) `g nfenfrk`us gey fsl slfee a`t kxnkkh 69 bb wlka tkstkh jy tlk Ek Nlftkeemkr”s Nl ftkeemkr”s bktl`h spknmgmkh ma ^E^ M^@ =;=3 usmac f bmxturk `g >9 % (b/b) `g nfenfrk`us gey fsl cr`uah fs hksnrmjkh fj`vk fah 39 % (b/b) `g Y`rtefah nkbkat n`ag`rbmac t` ^E^ 693.  A@XK?  Mg tlk sueplftk n`atkat bkfsurkh rkeftmvk t` ^@>  n`atkat `g tlk gey fsl kxnkkhs tlk  pkrbmssmjek uppkr embmt g`r tlk sueplftk n`atkat `g tlk nkbkat tlka tlms lfs t` jk tfdka mat` fnn`uat g`r tlk bfaugfnturk `g tlk nkbkat jy fppr`prmftkey rkhunmac tlk nfenmub sueplftkn`atfmamac n`astmtukats. n`astmtukats. ;.6.;   Zmnk lusd fsl

Zmnk lusd, f wfstk `g tlk rmnk bmeemac mahustry, wlmnl n`atfmas fb`rpl`us ^m@ : kbjkhhkh ma  tlk j`hy `g tlk lusd, `a n`bjustm`a uahkr n`atr`eekh juramac, ckakrftks fj`ut 6; t` :; % `g

<

 

^E^ 67=3? :9:6

mts bfss fs fsl (rmnk lusd fsl). Xlk fsl slfee n`atfma ft ekfst .68) Ft prkskat rmnk lusd fsl ms a`t uskh fs f bfma n`astmtukat ma ^rm Efadf ;.6.7   Jurat slfek 

Jurat slfek, spknmgmnfeey jurat `me slfek, ms pr`hunkh ma f spknmfe dmea ft tkbpkrfturks `g fppr`xmbftkey 9 % (b/b) `g cr`uah jurat slfek fah 39 % (b/b) `g Y`rtefah nkbkat n`ag`rbmac t` ^E^ 693. Ft prkskat jurat slfek ms a`t uskh fs f bfma n`astmtukat ma ^rm Efadf. A@XK?  Mg Mg tlk sueplftk n`atkat bkfsurkh rkeftmvk t` ^@> n`atkat `g tlk jurat slfek kxnkkhs tlk  pkrbmssmjek uppkr embmt g`r tlk sueplftk n`atkat `g tlk nkbkat tlka tlms lfs t` jk tfdka mat` fnn`uat g`r tlk bfaugfnturk `g tlk nkbkat jy fppr`prmftkey rkhunmac tlk nfenmub sueplftk-

n`atfmamac n`astmtukats. n`astmtukats. ;.6.3   Embkst`ak 

Embkst`ak slfee bkkt tlk g`ee`wmac rkqumrkbkats? Xlk nfenmub nfrj`aftk (NfN@>) n`atkat nfenueftkh gr`b tlk nfenmub `xmhk n`atkat ma fnn`rhfank wmtl ^E^ M^@ :=;>-=, slfee a`t kxnkkh 6.:9 c/699 c. G`r tlms tkst tlk embkst`ak slfee  jk cr`uah t` f gmakakss `g fppr`xmbftkey ;99 b:/dc hktkrbmakh fs spknmgmn surgfnk ma fnn`rhfank wmtl J^ KA 6=7-7. Xlk t`tfe `rcfamn nfrj`a (X@N) n`atkat, wlka tkstkh ma fnn`rhfank wmtl tlk tkst bktl`h cmvka ma J^ KA 6>7>= slfee a`t kxnkkh 9.:9 % (b/b). =

 

^E^ 67=3? :9:6

;.:  Bma`r fhhmtm`afe n`astmtuk n`astmtukats ats

Ft tlk `ptm`a `g tlk bfaugfnturkr, bma`r fhhmtm`afe n`astmtukats bfy jk uskh ma tlk bfaugfnturk `g YNN pr`vmhkh tlk t`tfe fb`uat `g sunl bftkrmfes slfee a`t kxnkkh ;.9 % (b/b) rkeftkh t` tlk sub `g fee bfma fah bma`r fhhmtm`afe n`astmtukats `g tlk nkbkat. Bma`r fhhmtm`afe n`astmtukats frk spknmfeey skekntkh, ma`rcfamn afturfe bmakrfe bftkrmfes, ma`rcfamn bmakrfe bftkrmfes hkrmvkh gr`b tlk nemadkr pr`huntm`a pr`nkss `r n`astmtukats fs spknmgmkh ma ;.6 uaekss tlky frk maneuhkh fs tlk bfma bf ma n`astmtukats ma tlk nkbkat. Bma`r fhhmtm`afe n`astmtukats, fgtkr fppr`prmftk prkpfrftm`a, fah `a fnn`uat `g tlkmr pfrtmnek smzk hmstrmjutm`a, mbpr`vk tlk plysmnfe pr`pkrtmks `g tlk nkbkat (sunl fs w`rdfjmemty `r wftkr rktkatm`a). Xlky nfa jk makrt `r lfvk semcltey lyhrfuemn, eftkat lyhrfuemn `r p`zz`efamn pr`pkrtmks. L`wkvkr, rkqumrkbkats frk a`t spknmgmkh g`r tlkb ma tlms rkspknt. Bma`r fhhmtm`afe n`astmtukats slfee jk n`rrkntey prkpfrkh, m.k. skekntkh, l`b`ckamzkh, hrmkh fah n`bbmautkh hkpkahmac `a tlkmr stftk `g pr`huntm`a pr`huntm`a `r hkemvkry. Xlky slfee a`t manrkfsk tl tlkk wftkr hkbfah `g tlk nkbkat fpprknmfjey, mbpfmr tlk rksmstfank `g tlk n`anrktk `r b`rtfr t` hktkrm`rftm`a ma fay wfy `r rkhunk tlk n`rr`sm`a pr`tkntm`a `g tlk rkmag`rnkbkat. A@XK?  Mag`rbftm`a `a tlk bma`r fhhmtm`afe n`astmtukats ma tlk nkbkat sl`ueh jk fvfmefjek  gr`b tlk bfaugfnturkr `a rkqukst. ;.> 

Nfenmub sueplftk

Nfenmub sueplftk ms fhhkh t` tlk `tlkr n`astmtukats `g nkbkat hurmac mts bfaugfnturk t` n`atr`e skttmac. Nfenmub sueplftk nfa jk cypsub (nfenmub sueplftk hmlyhrftk, Nf^@ 8.:L:@), lkbmlyhrftks (pfrtmfeey hklyhrftkh cypsub Nf^@8.6/:L:@) `r falyhrmtk (falyhr`us nfenmub sueplftk Nf^@ 8) `r fay bmxturk bmxturk `g tlkb. Cypsub fah falyhrmtk frk g`uah afturfeey. Nfenmub sueplftk ms fes` fvfmefjek fs f jy-pr`hunt `g nkrtfma mahustrmfe pr`nkssks. ;.8  Fhhmtmvks 

Fhhmtmvks g`r tlk purp`sk `g tlms stfahfrh frk n`astmtukats a`t n`vkrkh ma ;.6 t` ;.> wlmnl frk fhhkh t` mbpr`vk tlk bfaugfnturk `r tlk pr`pkrtmks `g tlk nkbkat. Xlk t`tfe qufatmty `g fhhmtmvks slfee a`t kxnkkh 6.9 % (b/b) `g tlk nkbkat (kxnkpt g`r pmcbkats). Xlk qufatmty `g `rcfamn fhhmtmvks `a f hry jfsms slfee a`t kxnkkh 9.: % (b/b) `g tlk nkbkat. F lmclkr qufatmty bfy jk man`rp`rftkh ma nkbkats pr`vmhkh tlft tlk bfxmbub qufatmty, ma  pkrnkatfck, ms hknefrkh `a tlk pfndfcmac fah/`r tlk hkemvkry hkemvkry a`tk. Xlksk fhhmtmvks slfee a`t pr`b`tk n`rr`sm`a `g tlk rkmag`rnkbkat ma n`anrktk `r mbpfmr tlk  pr`pkrtmks `g tlk nkbkat `r `g tlk n`anrktk `r b`rtfr bfhk gr`b tlk nkbkat. 69

 

^E^ 67=3? :9:6

Fhbmxturks g`r n`anrktk, b`rtfr `r cr`uts ma hry g`rb slfee a`t jk man`rp`rftkh ma YNN n`ag`rbmac t` tlms stfahfrh. Slka fhbmxturks g`r n`anrktk, b`rtfr `r cr`uts n`ag`rbmac t` tlk J^ KA =>8 skrmks frk uskh ma nkbkat tlk stfahfrh a`tftm`a `g tlk fhbmxturk slfee jk hknefrkh `a jfcs `r hkemvkry h`nubkats.

7 

N@BY@^MXM@A

Xlk n`bp`smtm`a `g tlk YNN slfee jk fs sl`wa ma Xfjek 6.

66

 

^E^ 67=3? :9:6

XFJEK 6 - N`bp`smtm`a `g YNN fah tlk a`tftm`as

Nkbkat typk Hksmcaftm`a

A`tftm`a

N`bp`smtm`a

Kqumvfekat nkbkat typk ma J^ KA 6=3-6

% (b/b) Bfma n`astmtukats Y`zz`efaf Nemadkr

(6) 

Y`rtefahn`bp`smtk nkbkat 6

Gey fsl Crfaueftkh jefst gurafnk ^memnk`us Nfenfrk`us sefc

Bma`r fhhmtm`afe Embkst`ak6  n`astmtukats

Afturfe

Afturfe nfenmakh

D

Y

V

^

W

S

E

(;)

(7)

(3)

() 

(8) 

YNN/ F-B

NKB MM/F-B

:.; fah Nefss 8:.; (skk n`euba 6 `g Xfjek :). 3.6.:  Kfrey strkactl

Xlk kfrey strkactl `g nkbkat ms tlk n`bprkssmvk strkactl `g b`rtfr prmsbs hktkrbmakh  ft kmtlkr : `r 3 hfys fah slfee n`ag`rb t` tlk rkqumrkbkats cmvka ma n`euba : `r > `g Xfjek : rkspkntmvkey. Xw` nefssks `g kfrey strkactl frk maneuhkh g`r kfnl nefss `g stfahfrh strkactl, f nefss wmtl

`rhmafry kfrey strkactl mahmnftkh jy A fah f nefss wmtl lmcl kfrey strkactl mahmnftkh jy Z. 3.:  Ylysmnfe rkqumrkbkats 3.:.6   Mamtmfe skttmac tmbk

Xlk mamtmfe skttmac tmbk `g nkbkat pfstk `g stfahfrh n`asmstkany fs hktkrbmakh jy tlk bktl`h hksnrmjkh ma ^E^ M^@ =;=3 slfee n`ag`rb t` tlk rkqumrkbkats cmvka ma n`euba ; `g  Xfjek :.

XFJEK : - N`bprkssmvk strkactl fah skttmac tmbk rkqumrkbkats N`bprkssmvk strkactl  A/bb: 

^trkactl nefss

Kfrey strkactl

^tfahfrh strkactl

: hfy

3 hfy

:< hfy

>:.; A

(:) -

(>) ≫ 67.9  67.9 

>:.; Z

≫ 69.9  69.9 

-

(8) ≫ >:.;  >:.;  ≨ ;:.;  ;:.; 

8:.; A

≫ 69.9  69.9 

-

8:.; Z

≫ :9.9  :9.9 

-

(6)

Mamtmfe skttmac tmbk bma (;)

≫ 3;  3; 

≫ 8:.;  8:.;  ≨ 7:.;  7:.; 

≫ 79  79 

6>  

^E^ 67=3? :9:6

3.:.:  ^`uahakss

Xlk nkbkat slfee a`t lfvk fa kxpfasm`a kx pfasm`a `g b`rk tlfa 69 bb wlka tkstkh g`r s`uahakss jy tlk bktl`h hksnrmjkh ma ^E^ M^@ =;=3.

3.> Nlkbmnfe rkqumrkbkats

Ma hktkrbmamac tlk nlkbmnfe n`bp`smtm`a `g nkbkat, kmtlkr tlk fafeysms jy wkt nlkbmstry hksnrmjkh ma ^E^ M^@ :=;)

Zkqumrkbkat % (b/b)  (>)

^trkactl nefss (:)

>:.; A, >:.; Z, 8:.; A

≨ >.;

8:.; Z

≨ 8.9  8.9 

Nle`rmhk n`atkat

Fee

≨ 9.69  9.69 

E`ss `a mcamtm`a

Fee

≨ 69.9  69.9 

Bfcaksmf n`atkat

Fee

≨ ;.9

.6:)4 n)  Ckakrmn afbk `g tlk pr`hunt ma ^malfef, Xfbme fah Kacemsl4 tlft ms ? මිඣ඲බත mxlqe eff4 ෎මෝබජ 

யரஐயமஐ ஛ ட஡஬ந  Y`rtefah-n`bp`smtk Nkbkat 

h)   A`tftm`a `g tlk pr`hunt hkpkahmac hkpkahmac `a tlk bfma n`astmtukats `tlkr tlfa nemadkr4 kc ? Y`rtefah-n`bp`smtk nkbkat n`atfmamac ma t`tfe f qufatmty `g crfaueftkh jefst gurafnk sefc(^), smemnk`us gey fsl(W) fah embkst`ak (E) `g jktwkka 6:% fah :9% jy bfss lfs tlk a`tftm`a fs YNN/F-B(^-W-E)4

68

 

 

^E^ 67=3? :9:6

k)  Bfma n`astmtukats ma tlk pr`hunt `tlkr tlfa nemadkr4 kc? crfaueftkh jefst gurafnk sefc(^), smemnk`us gey fsl(W) fah embkst`ak (E) g)  ^trkactl nefss? k.c. 8:.; A (skk Xfjek :)4 c)  Xlk wkkd `g bfaugfnturk fah tlk hftk `g pfndmac4 l)   Akt bfss `g tlk n`atkats, ma dc, mg pfndkh ma jfc `r, ma t`aak (6999 dc), mg suppemkh ma jued4 m)  Fay `tlkr mag`rbftm`a rkqumrkh ma tlk stfahfrh kc? typk `g fhbmxturk uskh, ktn4 fah  o)  Jkst jkg`rk hftk (fs hknefrkh jy tlk bfaugfnturkr).

A@XK 6? Fttkatm`a ms hrfwa t` tlk pr`hunt nkrtmgmnftm`a bfrdmac gfnmemtmks `ggkrkh jy tlk ^rm  Efadf ^tfahfrhs Mastmtutm`a. ^kk tlk masmhk jfnd n`vkr `g tlms stfahfrh. A@XK :?  G`r G`r tlk ―jkst jkg`rk‒ hftk t` jk vfemh, nkbkat sl`ueh jk hkemvkrkh, sst`rkh t`rkh fah uskh fs spknmgmkh ma Fppkahmx J. .=) `r pfndkr/hmstrmjut`r (skk >.6:). Xlk jfcs `g nkbkat wlmnl frk a`t ma c``h n`ahmtm`a, huk t` nfusks sunl fs b`msturk pftnlks, t`ra jfcs, jurst stmtnlks, spmeemac nkbkat `r kxuhftm`a `g nkbkat hust, slfee s lfee jk rkokntkh.

69  BFA[GFNX[ZKZ”^ NKZXMGMNFXK 

Xlk bfaugfnturkr/pfndkr/hmstrmjut`r slfee jk sftmsgmkh tlft tlk nkbkat ft tlk tmbk `g mts  mts  hkemvkry n`bpemks wmtl tlk rkqumrkbkats `g tlms stfahfrh. Ma nfsk `g mbp`rtkh nkbkat tmbk `g hkemvkry bkfas tlk tmbk `g hkemvkry t` f p`rt ma ^rm Efadf. Xlk bfaugfnturkr/pfndkr/hmstrmjut`r `a rkqukst slfee g`rwfrh f nkrtmgmnftk t` tlms kggknt t` tlk  purnlfskr `r lms rkprkskatftmvk. Xlk nkrtmgmnftk nkrtm gmnftk slfee maneuhk tlk rksuets `g tksts `a sfbpeks `g nkbkat rkeftmac t` tlk bftkrmfe hkemvkrkh. G`ee`wmac tkst mag`rbftm`a slfee jk pr`vmhkh?

f)  Xkst rksuets rkekvfat t` bknlfamnfe, plysmnfe fah nlkbmnfe rkqumrkbkats.  j)  Bmakrfe n`bp`smtm`a `g nemadkr. @a rkqukst jy fay matkrkstkh pfrty, tlk n`bp`smtm`a `g Y`rtefah n`bp`smtk nkbkat (m.k. bfma n`astmtukats fah bma`r n`astmtukats) slfee jk hmsne`skh. hmsne`skh . 66  MAHKYKAHKAX XK^X^

Mg tlk purnlfskr/kah-uskr `r lms rkprkskatftmvk rkqumrks mahkpkahkat tksts, tlky slfee jk nfrrmkh `ut ma fnn`rhfank wmtl tlms stfahfrh `a tlk wrmttka mastruntm`as `g tlk kah-uskr `r lms rkprkskatftmvk. Xlk bfaugfnturkr/vkah`r slfee suppey, grkk `g nlfrck, tlk nkbkat rkqumrkh g`r tkstmac uaekss `tlkrwmsk spknmgmkh ma tlk kaqumry fah `rhkr, tlk n`st `g tlk tksts slfee jk j`rak fs g`ee`ws? f)   jy tlk bfaugfnturkr/vkah`r mg tlk rksuets sl`w tlft tlk nkbkat h`ks a`t n`bpey wmtl tlk rkqumrkbkats `g tlms stfahfrh4 fah

 

 j)  jy kah-uskr mg tlk rksuets sl`w tlft tlk nkbkat n`bpemks wmtl tlk rkqumrkbkats `g tlmstlk stfahfrh.

63  

^E^ 67=3? :9:6

6:  ^FBYEMAC

Slkrk tlk n`bpemfank `g f e`t t` tlk rkqumrkbkats `g tlms spknmgmnftm`a ms t` jk fssksskh jfskh `a stftmstmnfe sfbpemac fah maspkntm`a, sfbpemac snlkbk cmvka ma Fppkahmx F slfee jk fppemkh. Ma nfsk f sfbpek ms rkqumrkh g`r mahkpkahkat tksts, mt slfee jk tfdka, ft tlk `ptm`a `g tlk kah-uskr `r lms rkprkskatftmvk, jkg`rk hkemvkry `r wmtlma `ak wkkd fgtkr hkemvkry `g tlk nkbkat fs pkr Fppkahmx F. Slkrk tlk n`bpemfank wmtl tlms spknmgmnftm`a ms t` jk fssurkh jfskh `a bfaugfnturkr”s n`atr`e systkb n`upekh wmtl typk tkstmac fah nlknd tksts `r fay `tlkr pr`nkhurks, fppr`prmftk snlkbks `g sfbpemac fah fay `tlkr maspkntm`a pr`nkhurks nfa jk fh`ptkh. Fee tlk sfbpeks slfee jk hmrkntkh t` tlk tkstmac futl`rmty wmtl mbbkhmftk kggknt fah tlk tksts slfee  jk n`bbkankh wmtlma 8 wkkds `g tlk tlk hkemvkry `g tlk sfbpek t` tlk tkstmac futl`rmty. 6>

MA^YKNXM@A FAH XK^XMAC

6>.6

Maspkntm`a

6>.6.6  E`t suppemkh ma jued

Slkrk tlk nkbkat suppemkh ms ma jued g`rb, kfnl n`atfmakr slfee jk maspkntkh ft tlk sfbpemac

stfck g`r tlk rkekvfat hkemvkry fah pfndmac rkqumrkbkats fs pkr =. 6>.6.:  E`t suppemkh suppemkh ma jfcs

Slkrk tlk nkbkat suppemkh ms ma jfc g`rb, kfnl jfc skekntkh ma F.:.6, slfee jk maspkntkh ft tlk sfbpemac stfck g`r tlk bfrdmac fah pfndfcmac rkqumrkbkats spknmgmkh ma .:

Xkstmac

Xlk efj`rft`ry sfbpek (skk F.>) slfee jk tkstkh g`r fee tlk bknlfamnfe, plysmnfe fah nlkbmnfe rkqumrkbkats spknmgmkh ma 3.

6<

 

 

68

^E^ 67=3? :9:6

N@BYEMFANK @G F E@X

Fay e`t, wlka sfbpekh ma fnn`rhfank wmtl 6:, gfmes t` n`bpey wmtl fay `g tlk g`ee`wmac rkqumrkbkats hurmac tlk pkrm`h hknefrkh jy tlk bfaugfnturkr, slfee jk hkkbkh a`t t` n`bpey wmtl tlms stfahfrh. 68.6

Hkemvkry fah pfndmac

68.6.6  E`t suppemkh suppemkh ma jued Kfnl n`atfmakr slfee n`bpey wmtl tlk rkekvfat hkemvkr hkemvkry y fah pfndmac rkqumrkbkats ma =.

suppemkh ma jfcs  jfcs  68.6.:  E`t suppemkh f)  Kfnl jfc ma tlk sfbpek hrfwa ma fnn`rhfank wmtl 6: slfee n`bpey wmtl tlk bfrdmac rkqumrkbkats cmvka  `g Xfjek 8. 68.:

Efj`rft`ry sfbpek

Xlk efj`rft`ry sfbpek (skk F.>) slfee n`bpey wmtl tlk bknlfamnfe, plysmnfe fah nlkbmnfe rkqumrkbkats cmvka ma 3.

6=  

^E^ 67=3? :9:6

FYYKAHM\ F ^FBYEMAC @G NKBKAX F.6 ^FBYEMAC KV[MYBKAX

F sfbpemac tujk (skk Gmcurk :) `r fa fppr`prmftk mastrubkat slfee jk uskh.

GMC[ZK : - ^fbpemac Xujk

:9

 

 

F.:

^E^ 67=3? :9:6

^NFEK @G ^FBYEMAC

F.:.6  ^fbpemac gr`b jfcs

Slkrk tlk nkbkat pfndkh ma jfcs, tlk sfbpek slfee n`bprmsk tlk aubjkr `g jfcs tlft ms cmvka ma n`euba : `g Xfjek 8, skekntkh ft rfah`b gr`b tlk e`t ma fnn`rhfank wmtl tlk e`t smzk cmvka ma n`euba 6 `g Xfjek 8. XFJEK 8 - ^nfek `g sfbpemac E`t smzk (A ) (6)

^fbpek smzk (a) (:)

Fnnkptfank Aubjkr (>)

[p t` :: ;9

96 9:

A@XK? Xfjek 8 wfs prkpfrkh ma fnn`rhfank wmtl M^@ :). Manrkbkats slfee jk tfdka jy usmac f sfbpemac tujk `r fppr`prmftk sfbpemac mastrubkat. Nfrk slfee jk tfdka a`t t` tfdk bftkrmfes gr`b tlk t`p fah j`tt`b efykrs `g tlk bfss `g nkbkat. Xlk tlmndakss `g tlk efykr t` jk n`asmhkrkh ms ft ekfst 6;9 bb. F.:.>  ^fbpemac wlmek nlfrcmac `r hmsnlfrcmac

^fbpemac slfee jk nfrrmkh `ut wmtl sumtfjek manrkbkats ft rkcuefr matkrvfes wlka tlk nkbkat ms  jkmac nlfrckh mat` tlk n`atfmakr/sme`s `r jkmac hmsnlfrckh gr`b tlk n`atfmakrs/sme`s fah n`bp`smtk sfbpek slfee jk bfhk ma `rhkr t` bkkt tlk rkqumrkbkats `g efj`rft`ry sfbpek (skk F.>). Xlk manrkbkats slfee jk sunl tlft `ak manrkbkat ms tfdka pkr 69 t`aaks `g nkbkat `r fs pkr tlk fcrkkbkat jktwkka tlk bfaugfnturkr (`r vkah`r) fah tlk nust`bkr (`r purnlfskr). Fppr`prmftk sfbpemac mastrubkat slfee jk uskh.

:6  

^E^ 67=3? :9:6

F.>

EFJ@ZFX@Z] ^FBYEK

Yrm`r t` prkpfrftm`a `g efj`rft`ry sfbpek, tlk n`bp`smtk sfbpek slfee jk nfrkgueey l`b`ckamzkh (ma f efj`rft`ry) wmtl nekfa hry mbpekbkats, a`t emfjek t` rkfnt wmtl tlk nkbkat. L`b`ckamzftm`a slfee jk fnlmkvkh jy f sumtfjek bmxmac bfnlmak mg  fvfmefjek. Ma tlk fjskank `g f bmxmac bfnlmak, nfrkgue bmxmac slfee jk h`ak wmtl f sl`vke `a f nekfa hry surgfnk. Mbbkhmftkey fgtkr l`b`ckamzftm`a `g sfbpek, mt slfee jk hmvmhkh kqufeey (skk A`tk) mat` rkqumrkh aubjkr `g efj`rft`ry sfbpeks jy usmac f sfbpek hmvmhkr `r `tlkr sumtfjek bkfas. Xlk efj`rft`ry sfbpek slfee jk `g sunl f smzk tlft fee tlk tksts wlftkvkr spknmgmkh nfa jk nfrrmkh `ut twmnk. jk   suggmnmkat suggmnmkat t` nfrry `ut fee tlk tksts A@XK? Ma ckakrfe ft ekfst ; dc `g nkbkat sfbpek w`ueh jk  twmnk. F.8

YFNDMAC FAH ^X@ZFCK

Xlk sfbpeks slfee jk pfndkh, hmspftnlkh fah st`rkh ma p`eyktlyekak/p`eypr`pyekak (YK/YY) jfcs wmtl tlmndakss ft ekfst 699 b `r rmcmh n`atfmakrs bfhk `g bftkrmfe tlft ms makrt t` nkbkat fah a`a-n`rr`hmjek. Xlky slfee jk hry, mbpkrvm`us (t` fmr fah b`msturk) fah nekfa. Ma tlms rkspknt tlky slfee a`t lfvk jkka uskh g`r pfndmac pr`hunts wlmnl frk emdkey t` fggknt tlk sfbpeks. Kfnl `g tlk efj`rft`ry sfbpeks slfee jk hmvmhkh mat` tw` kqufe p`rtm`as fah pfndkh skpfrftkey (skn`ah p`rtm`a `g tlk efj`rft`ry sfbpek g`r rktkst mg rkqumrkh).

X` bmambmzk tlk fkrftm`a, f)  Slkrk tlk rmcmh n`atfmakr ms uskh, mt slfee, fs gfr fs p`ssmjek, jk n`bpektkey gmeekh fah tlkmr ne`surk slfee jk skfekh (matkcrfe skfe `r `tlkr sumtfjek bkfas).  j)  Slkrk tlk YK/YY jfc ms uskh, tlk fmr ma tlk jfc slfee, fs gfr fs p`ssmjek, jk rkb`vkh fah pr`vmsm`a slfee fes` jk bfhk t` skfe tlkb wlkrk aknkssfry. Xlk sfbpeks slfee jk st`rkh jke`w >9 9N uatme n`bbkankbkat `g tkstmac. A@XK? Mt sl`ueh jk a`tkh tlft pfndfcmac, l`wkvkr fmr-tmclt, nfaa`t ma tlk e`ac tkrb prkvkat f nkrtfma fb`uat `g fkrftm`a, wlmnl bfy vfry hkpkahmac `a tlk pr`pkrtmks `g tlk pfndmac bftkrmfe.   bftkrmfe.

::

 

^E^ 67=3? :9:6

FYYKAHM\ C[MHFANK @A XLK [^KJ@G NKBKAX J.6

^FGKX] SFZAMAC

Hry nkbkat ma a`rbfe lfs a` lfrbgue kggknt `a hry sdma. Slka nkbkat ms bmxkh wmtl wftkr, fedfem ms rkekfskh. Yrknfutm`as sl`ueh tlkrkg`rk jk tfdka t` fv`mh hry nkbkat katkrmac tlk kyks, b`utl fah a`sk fah t` prkvkat sdma n`atfnt wmtl wkt nkbkat. Zkpkftkh sdma n`atfnt wmtl wkt nkbkat nkbkat `vkr f pkrm`h bfy nfu nfusk sk mrrmtfat n`atfnt hkrbftmtms. Xlk fjrfsmvkakss `g tlk pfrtmneks `g nkbkat fah fccrkcftk ma b`rtfr `r n`anrktk nfa n`atrmjutk t` tlms kggknt. N`atmaukh n`atfnt hurmac f w`rdmac hfy nfa ekfh t` nkbkat juras wmtl uenkrftm`a  jut tlms ms a`t n`bb`a. ^`bk pk`pek frk skasmtmvk t` tlk sbfee fb`uats ` `gg nlr`bftk wlmnl wlmnl bfy  jk prkskat ma nkbkat fah nfa hkvke`p feekrcmn n`atfnt hkrbftmtms, jut tlms ms rfrk. Slka w`rdmac ma pefnks wlkrk hry nkbkat jkn`bks fmrj`rak, pr`tkntm`a g`r tlk kyks, b`utl fah a`sk sl`ueh jk w`ra. Slka w`rdmac wmtl wkt b`rtfr `r n`anrktk, wftkrpr``g `r `tlkr sumtfjek pr`tkntmvk ne`tlmac sl`ueh jk w`ra sunl fs e`ac sekkvkh slmrts, guee ekactl tr`uskrs, wftkrpr``g ce`vks fah sl`ks. Ne`tlmac n`atfbmaftkh wmtl wkt nkbkat, b`rtfr `r n`anrktk sl`ueh jk rkb`vkh fah wfslkh  jkg`rk gurtlkr usk.

Mg nkbkat katkrs tlk kyk mt sl`ueh mbbkhmftkey jk wfslkh `ut tl`r`ucley wmtl nekfa wftkr fah bkhmnfe trkftbkat sl`ueh jk s`uclt wmtl`ut hkefy. Skt b`rtfr `r n`anrktk `a tlk sdma sl`ueh  jk wfslkh `gg mbbkhmftkey.

J.:

^X@ZFCK

X` pr`tknt nkbkat gr`b prkbfturk lyhrftm`a fgtkr hkemvkry, hkemvkr y, jued sme`s sl`ueh jk wftkrpr``g fah matkrafe n`ahkasftm`a sl`ueh jk bmambmzkh. Yfpkr jfcs sl`ueh jk st`rkh nekfr `g tlk cr`uah, a`t b`rk tlfa kmclt jfcs lmcl fah pr`tkntkh jy f wftkrpr``g strunturk. Fs smcamgmnfat strkactl e`ssks jkcma fgtkr skvkrfe wkkds `g st`rfck ma  jfcs ma a`rbfe n`ahmtm`as, fah n`asmhkrfjey s``akr uahkr fhvkrsk wkftlkr n`ahmtm`as `r lmcl lubmhmty, hkemvkrmks sl`ueh jk n`atr`eekh fah uskh ma `rhkr `g rknkmpt. J.>

CZ@[XMAC FAH ZKAHKZMAC

Slkrk nkbkat ms t` jk uskh ma cr`uts `r rkahkrs tlft frk pubpkh tlr`ucl sbfee fpkrturks, sunl fs sprfy a`zzeks, mt ms rkn`bbkahkh tlft tlk uskr pfssks tlk nkbkat `r suspkasm`a tlr`ucl f snrkka `g sumtfjek bksl fpkrturk t` rktfma fay `nnfsm`afe n`frsk pfrtmneks. J.8

LKFX CKAKZFXM@A

Xlk nkbkat lyhrftm`a pr`nkss ckakrftks lkft, pfrtmnuefrey ma tlk gmrst gkw hfys. Nkbkats wmtl lmclkr kfrey strkactl usufeey lfvk f lmclkr mamtmfe rftk `g lkft ckakrftm`a tlfa tl`sk wmtl e`wkr kfrey strkactl. F lmclkr mamtmfe rftk `g lkft ckakrftm`a bfy jk fa fhvfatfck g`r tlmaakr n`anrktk skntm`as, jknfusk mt rkhunks tlk akkh g`r kxtkahkh strmdmac tmbks. L`wkvkr, mt bfy jk f hmsfhvfatfck g`r efrckr skntm`as `a fnn`uat `g tlk tkbpkrfturk crfhmkats, wlmnl frk skt up. :>

 

^E^ 67=3? :9:6

J.;

GMAKAK^^

F vfrmkty `g Nkbkat `g hmggkrkat gmakakss ms fvfmefjek. Ma ckakrfe, gmakakss vfrmks gr`b fj`ut >99 b:/dc t` 899 b:/dc wmtl tlk efttkr vfeuk ma tlk `rhkr `g tlft `g rfpmhey lfrhkamac Y`rtefah nkbkat. Mg tlk skekntm`a `g f nkbkat ms t` jk jfskh `a gmakakss, tlk fhvfatfcks fah hmsfhvfatfcks emstkh jke`w sl`ueh jk tfdka mat` fnn`uat wmtl rkspknt t` tlk spknmgmn fppemnftm`a uahkr n`asmhkrftm`a. Nkbkat wmtl f crkftkr gmakakss lfs tlk g`ee`wmac fhvfatfcks? f) p`sskssks f lmclkr v`eubk pkr uamt bfss fah lkank ymkehs ymkehs crkftkr v`eubk `g nkbkat ma v`eubk jftnlkh n`anrktk `r b`rtfr4  j) hkvke`ps lmclkr kfrey strkactl fetl`ucl stfahfrh strkactl (:< hfy) bfy a`t jk vkry hmggkrkat gr`b fay `tlkr nkbkat4 n) mbpr`vks w`rdfjmemty w`rdfjmemty fah fes` nfusks ekss jekkhmac ma b`rtfr `r n`anrktk4 fah h) rkqumrks f eksskr nurmac pkrm`h. Nkbkat wmtl f crkftkr gmakakss lfs tlk g`ee`wmac hmsfhvfatfcks? f) hknfys rfpmhey wlka wlka ekgt kxp`skh t` tlk ftb`splkrk4 ftb`splkrk4  j) cmvks rmsk t` lmclkr slrmadfcks fah crkftkr pr`akakss t` nrfndmac4 n) b`rk fbkafjek t` ―pfnd skt‒ wlka nkbkat jfcs frk pmekh `ak fj`vk tlk `tlkr4   h) lmclkr n`st `g crmahmac4 k) rkqumrks b`rk cypsub t` rktfrh tlk mamtmfe skt `g nkbkat wlmnl lfs b`rk trmnfenmub feubmaftk

fvfmefjek g`r kfrey lyhrftm`a4 g) gfstkr fedfem-fccrkcftk rkfntm`a mg sunl sunl f rkfntm`a ms emdkey wmtl tlk fccrkcftks uskh4 c) ckakrftks lkft b`rk rfpmhey hurmac tlk nlkbmnfe rkfntm`a4 fah l) rkqumrks c``h c``h mamtmfe nurmac. L`wkvkr, mt sl`ueh jk a`tkh tlft b`st `g tlk hmsfhvfatfcks nfa jk `vkrn`bk jy crkftkr qufemty n`atr`e.

J.7

^XZKACXL NEF^^K^ @G NKBKAX

^trkactl Nefss ;:.; nkbkat nfa jk bfaugfnturkh `r mbp`rtkh g`r f spknmgmn pr`oknt uahkr tlk  pkrbmssm`a `g ^rm Efadf ^tfahfrhs Mastmtutm`a.

:8

 

 

^E^ 67=3? :96;

FYYKAHM\ N ^@BK [^KG[E MAG@ZBFXM@A @A FH[EXKZFXKH NKBKAX

N.6

CKAKZFE

B`st n`bb`a g`rb `g fhuetkrftm`a ms t` pr`hunk uahkrwkmclt nkbkat jfcs. Xlk akxt n`bb`a g`rb ms t` maskrt wfrkl`usk nkbkat swkkpmacs wlmnl bfy jk pfrtmfeey fkrftkh. Ekss n`bb`a g`rbs frk maneusm`a `g vkry gmak qufrry hust fah maneusm`a `g lfrhkakh nkbkat eubps ma gmakey cr`uah g`rb. Kvkry uskr sl`ueh kxkrnmsk nfutm`a ma tlk purnlfsk `g nkbkat fah mg fhuetkrftm`a ms suspkntkh mt bfy jk uskgue t` mag`rb tlk bfaugfnturkr/vkah`r.

N.:

MHKAXMGMNFXM@A

Xlk jkst g`rb `g mhkatmgmnftm`a `g fhuetkrftkh nkbkat ms t` n`ahunt fee tlk tksts spknmgmkh ma tlms stfahfrh. Mt ms fes` p`ssmjek t` mhkatmgy fhuetkrftm`a jy s`bk smbpek `jskrvftm`as. ^`bk bkfas `g mhkatmgmnftm`a usmac smbpek `jskrvftm`as frk fs g`ee`ws? f) nlknd wlktlkr bfnlmak stmtnlks `g nkbkat jfcs frk tfbpkrkh wmtl. Ckakrfeey lfah stmtnlks frk smbmefr `a j`tl smhks `g tlk jfc fah frk `g magkrm`r qufemty4  j) mg tlk nkbkat jfc jkahs slfrpey wlka lfahekh `r trfasp`rtkh, mt ms emdkey t` lfvk jkka

n)

h) k) g) 

tfbpkrkh wmtl4 wlka tlk j`tt`b stmtnlkh ka kah h `g tlk jfc ms p`uahkh p`uahkh `a tlk ge``r f gkw tmbks t` pfnd tlk nkbkat, fah mg tlk jfc ms tfbpkrkh wmtl, tlk `pkamac uskh g`r g`r gmeemac nkbkat ft gfnt`ry (f t`p n`vkr `g tlk nkbkat jfc) wmee `pka `ut kfsmey kfsme y `r nfa jk skka fs hfbfckh semcltey4 tlk cr`ss bfss `g f nkbkat jfc ms fppr`xmbftkey 699 c t` :99 c b`rk b`rk tlfa tlk akt bfss spknmgmkh, `tlkrwmsk mt ms emdkey t` lfvk jkka tfbpkrkh wmtl4 wlka kqufe v`eubks `g nkbkat fah wftkr frk slfdka ma f tkst tujk `r nekfr cefss j`ttek j`ttek fah ekgt g`r f gkw bmautks semclt fhuetkrftm`a bfy sl`w fs f hfrd sprfy fah lkfvy fhuetkrftm`a bfy sl`w up fs f prknmpmtftk4 fah wlka nkbkat ms sprkfh mat` f tlma efykr `a f cefss slkkt fah tlka n`vkrkh wmtl fa`tlkr smbmefr cefss slkkt, fhuetkrftkh nkbkat bfy sl`w up pftnlks `g semcltey hmggkrkat slfhks `g n`e`ur.

:;

 

^E^ 67=3? :9:6

FYYKAHM\ H C[MHKEMAK^ G@Z ^KEKNXM@A @G NKBKAX X]YK^ F^ YKZ ^ZM EFADF ^XFAHFZH^

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JLN „  JLN  „  Jekahkh  Jekahkh Lyhrfuemn Nkbkat, @YN „  @YN „  @rhmafry  @rhmafry Y`rtefah Nkbkat, YEN „  YEN „  Y`rtefah  Y`rtefah Embkst`ak Nkbkat, YNN „  YNN „  Y`rtefah-n`bp`smtk  Y`rtefah-n`bp`smtk Nkbkat, BN „  BN  „  Bfs`ary  Bfs`ary Nkbkat. A@XK 6? ^pknmgmn cumhkemaks wmtl rkspknt t` usfck `g hmggkrkat typks `g nkbkat g`r n`anrktk frk cmvka ma J^ K A :97-6 :97-6 fah J ^