^M[B@HBO@H T@[@I@K@

@_@E DM^[MG V@EK@I FJTMQ

Hjejr 2 >>;/^T/OS/;>0?

^`a` c`ro oho, Bue`t t`hdd`i au` puiuc au` Hjvmekmr au` roku Vmekoi`h kmi`s (;;-00-
;>0?), kmrtmep`t ao pmeoiog rue`c e`g`h @y`e Dmprmg V`ek`i Fjwmt kmr`i`e`t ao b`i`h

Kur`hdr`hd Hj 0;> K`hauhd, tmi`c ao`a`g`h pmrb`hbo`h w`r`i`k` y`hd aot`ha` t`hd`ho `ht`r` 2
0. Qu`h Vu
Vutosh`,
tosh`, pmhdus`
pmhdus`c`,
c`, kmrt
kmrtmep`t
mep`t toh
tohdd`i
dd`i ao B`i`
B`i`h
h Kur`h
Kur`hdr`hd
dr`hd Hj 0;> K`h
K`hauhd
auhd,,
pmemd`hd g`rtu t`ha` pmhauaug hjejr 2 0;>>>=6;001=<,
0;>>>=6;001=<, a`i`e c`i oho kmrtoha`g
smk`d`o Aormgtur ut`e` uhtug a`h `t`s h`e` [mstjr`h @y`e Dmprmg V`ek`i Fjwmt
y`hd smi`hbuthy` `g`h aosmkut smk`d`o Lr`hfcosjr.
;. Qu`
Qu`h
h @harm,
@harm, Vw`st
Vw`st`,
`, kmrtmep
kmrtmep`t
`t tohd
tohdd`i
d`i ao B`i`h Qmkmt
Qmkmt Qoeur
Qoeur A`i`e Hj ?3 Qmkmt
Qmkmt
B`g`rt` Vmi`t`h, pmemd`hd g`rtu t`ha` pmhauaug hjejr 2 ;>>6641>=3>>>0, a`i`e
c`i oho kmrtoha`g uhrug a`h `t`s h`e` prok`ao smi`gu pmhmroe` Lr`hfcosm y`hd
smi`hbuthy` `g` aosmkut smk`d`o Lr`hfcosmm.

A`i`e pmrb`hbo`h oho aobmi`sg`h k`cw` 2

0) K`cw` lr`hfcosjr `a`i`c pmhymao` i`y`h`h guiohmr `t`u rmstjr`h y`hd emhy`bog`h
e`g`h`h y`hd kmrbmhos `y`e dmprmg amhd`h h`e` `y`e dmprmg s`ek`i
s`ek`i fjwmt.
;) K`cw` lr`hfcosjr smtubu
smtubu emekm
emekmrog
rog`h
`h ozo
ozoh
h a`h emek`ht
emek`htu
u lr`hfcosmm emhbu`i a`h
emhy`b
emhy`bog`
og`h
h e`g
e`g`h`
`h`h
h `y`e
`y`e dmprmg
dmprmg s`e
s`ek`i
k`i fjw
fjwmt
mt uhtug
uhtug woi
woi`y`
`y`c
c Qmkmt,
Qmkmt, B`g
B`g`rt`
`rt`
Vmi`t`h.
6) K`cw` lr`hfcosmm kmrb`hbo `g`h emhd`w`so, emhb`d` a`h emhdmha`iog`h eutu
e`g`h`h `y`e dmprmg s`ek`i fjwmt smrt` emekmrog`h pmi`y`h`h tmrk`og k`do smto`p

gjhsuemh smsu`o amhd`h st`ha`r y`hd aotmt`pg`h jimc lr`hfcosjr.

1) K`cw` lr`hfcosjr emekmro
emekmrog`h
g`h ozoh gmp`
gmp`a`
a` lr`hfcosmm amhd`h h`e` rmstjr`h `y`e
dmprmg
dmprmg s`e`k
s`e`k`i
`i fjwmt
fjwmt uhtug
uhtug otu lr`hfcosmm a`p`t emhdduh`g`h emrmg a`h sostme
smf`r` kmrs`e``h amhd`h lr`hfcosmm i`oh
i`ohhy`
hy` y
y`hd
`hd ssua`c
ua`c ao ozo
ozohg`h
hg`h jimc lr`hfcosjr
smkmiuehy`.
=) K`cw` lr`hfcosmm smtubu emekmio a`h emhb`i`hg`h smrt` eme`tuco smeu` gmtmt`p`h
a`h pmrsy`r`t`h-pmrsy`r`t`h y`hd aotmt`pg`h jimc lr`hsfcosjr.
 E`g` kmra`s`rg`h c`i-c`i y`hd tmi`c aotmt`pg`h ao`t`s, amhd`h oho p`r` poc`g smp`g`t
uhtug
uhtug emi`g
emi`gs`h`g`
s`h`g`h
h pmrb`hbo`h
pmrb`hbo`h a`i`e kmhtug gmrb`s`e` y`hd uhtug smi`hbuthy`
smi`hbuthy` smk`d`o
pmrb`hbo`h amhd`h sy`r`t-sy`r`t a`h gmtmhtu`h smk`d`o kmrogut 2
^`s`i 0
Amlohoso

^mrb`hbo`h
^mrb`hbo`h oho emrup`
emrup`g`h
g`h pmr
pmrb`h
b`hbo`
bo`h
h w`r`i`k
w`r`i`k`` y`o
y`otu
tu c`g gcu
gcusus
sus y`hd
y`hd aoe
aoeoio
oiog
g jimc
jimc jr`
jr`hd
hd
pmrsmjr`hd`h `t`u k`a`h us`c` tmrc`a`p sostme koshos amhd`h foro gc`s us`c` a`i`e r`hdg`
eme`s`rg`h k`r`hd a`h `t`u b`s` y`hd tmi`c tmrkugto kmrc`soi a`h a`p`t ao e`hl``tg`h a`h
`t`u aoduh`g`h jimc poc`g i`oh kmra`s`rg`h pmrb`hbo`h w`r`i`k`. ^mekmro w`r`i`k` `t`u y`hd
aosmkut lr`hfcosjr c`rus emekmrog`h prjspmftus pmh`w`r`h w`r`i`k` gmp`a` f`ijh pmhmroe`
w`r`i`k `t`u y`hd aosmkut lr`hfcosmm p`a` s``t emi`gug`h pmh`w`r`h.

^`s`i ;
Gmdo`t`h ]s`c`

0) ]s`c` y`
y`hd
hd `g`h aormhf`h
aormhf`h`g`h
`g`h a`h a
aob`i`h
ob`i`hg`h
g`h `a`i
`a`i`c
`c smku`c rm
rmstjr`h
stjr`h ffmp`t
mp`t s`bo amh
amhd`h
d`h
emhu pmhauguhd `y`e dmprmg amhd`h kmrk`d`o e`f`e a`h tohdg`t gmpmams`h.
;) H`e` rmstj
rmstjr`h
r`h y`hd a
aoe`gs
oe`gsua
ua ao `t`s `a`i`c
`a`i`c rmstjr`h
rmstjr`h `y`e d
dmprmg
mprmg s`e
s`ek`i
k`i fjwm
fjwmt,
t, y`hd
kmrgmauaug`h ao b`i`h Kur`hdr`hd Hj
Hj 0;> K`hauhd.

^`s`i 6
C`h A`h Gmw`bok`h ^`r` ^oc`g
0) Lr`hfcosjr emeoiogo gmw`bok`h `ht`r` i`oh 2
`. Lr`hfcosjr c`rus
c`rus emekmr
emekmrog`
og`h
h prj
prjspm
spmftu
ftuss pmh`w`
pmh`w`r`h
r`h w`r`i`k
w`r`i`k`` gmp`a`
gmp`a` lr`hfcosmm

p`a` s``t emi`gug`h pmh`w`r`h.

k. Lr`hfcosjr w`b
w`bok
ok eme
emekmr
kmrog`
og`h
h pmekoh
pmekoh``h
``h a`i
a`i`e
`e kmh
kmhtug
tug pmi
pmi`to
`toc`h
c`h,, koekoh
koekohd`h
d`h
jpmr`sojh`i e`h`bmemh, pme`s`r`h pmhmioto`h, a`h pmhdmek`hd`h gmp`a` lr`hfcosmm
smf`r` kmrgmsoh`ekuhd`h.
;) Gmw`bok`h
Gmw`bok`h kmrs`e`
kmrs`e` p`r`
p`r` poc
poc`g
`g 2
`. Lr`hfcosjr a`h lr`hfcosmm emhdut`e`g`h pmhdduh``h k`r`hd a`h `t`u b`s` c`soi
prjaugso a`i`e hmdmro smp`hb`hd ememhuco st`ha`r eutu y`hd aotmt`pg`h smf`r`
tmrtuios jimc lr`hfcosjr.
6) C`g y`hd
y`hd aoeo
aoeoiogo
iogo lr`hfcosmm `ht`r` i`oh 2

`. Emhmroe` prjspmftus pmh`w`r`h w`r`i`k` a`ro lr`hfcosjr.

 k. Lr`hfcosmm kmrc`g emhmroe` pmekoh``h a`i`e kmhtug pmi`toc`h, koekohd`h
jpmr`sojh`i e`h`bmemh pme`s`r`h, pmhmioto`h, a`h pmhdmek`hd`h a`ro lr`hfcosjr.
f. Lr`hfcosmm kmrc`g emhuhbug pmhmroe` w`r`i`k` i`oh.

^`s`i 1

K`htu`h, L`soiot`s, Koekohd`h Jpmr`sojh`i, ^mi`toc`h, A`h ^me`s`r``h

0) Lr`hfcosjr emekmrog`h k`htu`h kmrup` au` g`ry`w`h y`hd sua`c aoi`toc smkmiuehy`.
;) Koekohd`h
Koekohd`h jpmr`soj
jpmr`sojh`i
h`i y`hd aokmrog`h
aokmrog`h lr`hfcosjr
lr`hfcosjr kmrup
kmrup`` koek
koekohd`h
ohd`h a`i`e eme`s`g
emhu y`hd aotmt`pg`h.
6) ^mi`toc`h
^mi`toc`h sua`c aotmt`pg`h
aotmt`pg`h ao ajguemh y`hd aoi`e
aoi`eporg`h
porg`h..
1) ^me`s`r`h
^me`s`r`h `g`h aoi`gug`h a`i`e kmht
kmhtug
ug prjejso emi`iu
emi`iuoo emao` sjso`i a`h pmhymk
pmhymk`r`h
`r`h
krjsur.
=) ^mekoh``h
^mekoh``h y`hd aoi`gug`h kmrup`
kmrup` rmgjemha`so
rmgjemha`so uhtug eme`hl`
eme`hl``tg`h
`tg`h s`r`h`, gjhsuit`
gjhsuit`so
so
emi`iuo giohog koshos.

^`s`i =
Toi`y`c ]s`c`
Lr`hfcosmm `g`h emekug` us`c` rmstjr`h `y`e dmprmg s`ek`i fjwmt ao B`i`h Qmkmt
[`y`, Qmkmt B`g`rt` Vmi`t`h.

^`s`i <
B`hdg` T`gtu ^mrb`hbo`h
B`hdg` w`gtu pmrb`hbo`h oho kmri`gu 0> (smpuiuc) t`cuh a`h kmr`gcor p`a` ;0 Hjvmekmr

;>;?. Bog` lr`hfcosmm cmh cmha`g

a`g emepmr
emepmrp`h
p`hb`h
b`hd
d pmrb`h
pmrb`hbo`
bo`h,
h, e`g`
e`g` pme
pmekmr
kmrot`c
ot`cu``
u``h
h
pmrb`hbo`h w`bok aokmrog`h gmp`a` lr`hfcosmm tod` kug`h smkmiue pmrb`hbo`h kmr`gcor.

^`s`i 4
Q`t` F`r` ^mek`y`r`h Oek`i`h A`h Ohvmst`so
0) Lr`hfcosmm w`b
`book emek`y`r ohvmst
st``so `w`i gmp`a` lr
lr``hfc
fcoosjr
sjr smbuei`c
[p.0.>>>.>>>.>>>,-
[p.0.>>>.>>>.>>>,- (V`tu Eoiy`r [upo`c).
;) ^m
^mek
ek`y
`y`r`
`r`h
h `w
`w`i
`i aoi`
aoi`gu
gug`
g`h
h p`
p`a`
a` s``t
s``t pm
pmh`
h`ha
ha`t
`t`h
`hd`
d`h
h pmrb
pmrb`h
`hbo
bo`h
`h oh
oho,
o, a`h
a`h lr`hfcosm
emekmrog`h t`ha` kugto pmek`y`r`h kmrup` guot`hso.

6) Lr`hfcosmm w`b
w`bok
ok emek
emekmro
mrog`h
g`h oek`i`h
oek`i`h gmp`a`
gmp`a` lr`hfcosjr smksmkms`r
ms`r ;>% (au`
(au` pui
puiuc
uc
pmrsmh) a`ro pmhbu`i`h smto`p kui`h, y`hd aok`y`r smto`p t`hdd`i tmr`gcor kui`h.
1) ^mek`y
^mek`y`r`h
`r`h aoi`g
aoi`gug`
ug`h
h amhd`h
amhd`h emhtr
emhtr`hs
`hslmr
lmr u`h
u`hd
d gm rmgmho
rmgmhohd
hd pro
prok`a
k`aoo lr`hfcosjr jimc
lr`hfcosmm

^`s`i 3

Bmhos Gmg`y``h Ohtmimgtu`i (GO)

0) Bmhos GO y`hd aotmroe`
aotmroe` lr`h
lr`hfcosmm
fcosmm a`ro lr`h
lr`hfcosjr
fcosjr km
kmrup`
rup` 2
`. [`c`so
[`c`so`` a`d`hd, lr`hfc
lr`hfcosmm
osmm aow`bokg`h
aow`bokg`h uhtug emr`c
emr`c`sog`h
`sog`h sostme,
sostme, e`h`bmemh,
e`h`bmemh, a`h
f`r`-f`r` pmhdmiji``h rmstjr`h y`hd aoa`p`t a`ro lr`hfcosjr
k. Iosmhso emrmg

^`s`i ?
Gmpmeoiog`h A`h ^mruk`c`h Gmpmeoiog`h
0) Lr`hfcosjr `g
`g``h eme
mek
kmro
mrog`h gmp
mp``a` lr`hfcosmm uh
uhtu
tug
g em
emeu
euhd
hdgo
gohg
hg`h
`h kosh
koshos
os

aopmrt`c`hg`h smk`d`o su`tu `ssmt y`hd pmriu aorm`iosor `t`u toa`g a`p`t ao`ekoi `ioc jimc
`cio w`roshy`, `p`koi` `cio w`ros tmrsmkut toa`g ememhuco gmtmhtu`h s`i`c s`tu poc`g.
;) @p`ko
`koi` lr`hfcosmm cmha`g
cmha`g eme
emekug
kug`` jut
jutimt/
imt/f`k
f`k`hd
`hd k`r
k`ru,
u, a`h `t`u eme
emekmr
kmrog`
og`h
h ozo
ozoh
h
w`r`i`k` gmp`a` poc`g i`oh, e`g` c`rus emekmro t`cu lr`hfcosjr tmrimkoc a`cuiu.

^`s`i 0>
V`hgso
0) Lr`hfcosmm c`rus emek`y`r s`hgso smbuei`c [p 0.>>>.>>>,-
0.>>>.>>>,- (s`tu but` rupo`c) pmreohddu
a`i`e c`i tmi`t emek`y`r oek`i`h a`ro t`hdd`i y`hd sua`c aotmt`pg`h.

;) Lr`hfc
Lr`hfcosmm
osmm eme
emek`y
k`y`r
`r s`hgso
s`hgso y`h
y`hd
d aot
aotmht
mhtug`
ug`h
h smw`
smw`b`r
b`rhy`
hy` jim
jimc
c lr`hfc
lr`hfcosj
osjrr a`i`e
a`i`e c`i
`a`hy` gmgur`hd`h oek`i`h y`hd aotmt`pg`h, emhf`p`o ao `t`s [p ??>.>>>,- (Vmekoi`h
r`tus Vmekoi`h puiuc roku rupo`c)

^`s`i 00
^mhymims`o`h Vmhdgmt`
0) A`i`e
A`i`e c`i tmrb`ao
tmrb`ao smhdgm
smhdgmt`
t` e`g
e`g`` p`r
p`r`` poc`g
poc`g w`bok
w`bok kmrhmd
kmrhmdjos
jos`so
`so auiu
auiu uht
uhtug
ug emhf`p`o
emhf`p`o
su`tu eul`g`t
;) A`i`e c`i toa`g emhf`p`o
emhf`p`o eul`g`t,
eul`g`t, e`g` p`r` poc`g `g`h emhy
emhymims`og
mims`og`h
`h smhdgmt` ao

pmhd`aoi`h y`hd gmauaug`hhy`

gmauaug`hhy` smsu`o amhd`h ajeosoio poc`g y`hd emh
emhb`ao
b`ao tmrdud`t.
 ^`s`i 0;
Ljrfm E`bmurm
^mrb`hbo`h `g`h aot`hdducg`h `t`u aok`t`ig`h bog` smsu`tu y`hd aoiu`r gmha`io a`h toa`g
a`p`t aoprmaogso jimc p`r` poc`g tmrb`ao, tmre`sug
0) Kmhf`h`
Kmhf`h` `i`e, tmre`sug
tmre`sug g
gmk`g`
mk`g`r`h.
r`h.

;) Curu-c`r`,
Curu-c`r`, pmr`hd,
pmr`hd, a
a`h
`h tmrjr
tmrjrosem
osem
6) Ohli`so mgjhjeo
mgjhjeo y`h
y`hdd emhymk`kg`h
emhymk`kg`h grosos
grosos
1) @a`hy` gmkob`g`h pmemroht`c y`hd emepmhd`ruco sotu`so a
a`h
`h gjhaoso pmrb`hbo`h.

^`s`i 06
^mrp`hb`hd`h Vmrt` ^mhd`gcor`h ^mrb`hbo`h
0) Q`t`
Q`t` f`r` pmrp`h
pmrp`hb`h
b`hd`h
d`h pmrb`h
pmrb`hbo`
bo`h
h `g`h
`g`h aoh
aohmdj
mdjso`s
so`sog`
og`h
h gme
gmek`i
k`ioo s``t s`i`c s`tu poc`g
cmha`g emepmrp`hb`hd.
;) ^mrb`h
^mrb`hbo`
bo`h
h `g`
`g`h
h kmr`gcor
kmr`gcor a`i`e c`i `a`hy
`a`hy`` ljrfm e`bmurm `t`u b`hdg` w`gtu pmrb`hbo`h

kmr`gcor.

Ameogo`h pmrb`hbo`h oho aoku`t a`i`e ; (au`) r`hdg`p smsu`o p`a` t`hdd`i y`hd aosmkut
ao `w`i a`h aotmep`t y`hd tmrtmr`

K`hauhd, ;; Hjvmekmr ;>0?

Lr`hfcosjr Lr`hfcosmm

(Vutosh`) (@harm)