LPÁI DH >3 _^@[P_P@[UH AI@[U^H

JGEI EID@WG NI^^ILÉD @[KIAGJJI

L`stgûd Fgdidkg`ri

Fgkci= >>?>;;<-9

[`rvgkgh Dikghdij e` Ipr`degzim` [`di

NHLHUÉ
 

;
;.9 ¸_hr quç `s gaphrtidt` ud pr`supu`sth8
^UI= @s gaphrtidt` piri ji thai e` e`kgsgh
e`kgsghd`s,
d`s, s`i piri ji pu`sti ``dd airkci e` ud
d`lhkgh h `apr`si, h piri `j gdgkgh e` ud prhy`kth2 p`ragt` ge`dtgfgkir, e`t`ragdir y
l`stghdir jhs r`kurshs qu` s` `apj`irid piri `j kuapjgag`dth e` a`tis
 pjid`ieis, e`
e` fhrai qu` s`i ûptgah y `fgkg`dt`
`fgkg`dt`..

-¸_hr quç `s gaphrtidt` piri udi khapiùái i trivçs e` ud pr`supu`sth jgagtir ji

kidtgeie e` lisths8
^UI= _iri udi khapiùái `s gaphrtidt` jgagtir jhs lisths phrqu` `vgti e`sp`regkghs e`
egd`rh gdd`k`sirgh qu` s` `sté listideh `d kg`rtis hp`rikghd`s, `sth khdjj`vi i is`lurir
`j kipgtij e`j d`lhkgh, i `xglgr ji nýsqu`ei e` du`vis ijt`rditgvis qu` p`ragt`d ichrrir
egd`rh.

- ¸@d quç khdsgst` udi virgikgûd `d `j pr`supu`sth8

^UI= Ji virgikgûd `d jhs pr`supu`s
pr`supu`sths
ths khdsgst` `d kianghs y ahegfgkikghd`s qu` s`
`f`ktýid e`ngeh i lisths l`d`riehs `d `j triskursh e` ji `m`kukgûd.

- ¸@d r`jikgûd
^UI= khd `j kr`kgag`dth
@j pr`supu`sth futurh
`s ýtgj piri jis e` ji `apr`si
`apr`sis pirip`ragt`
phrqu` dhs quç `s r`ijgzir
ýtgj ud pr`supu`sth8
pr`supu`sth
idéjgsgs 8
idtgkgpieh e` jhs gdlr`shs, lisths, ichrrhs ` gdv`rsghd`s qu` ji khapiùái `sp`ri r`kgngr.

;.>
9. ¸Yuç `dtg`de` phr pr`supu`sth8
^UI= @s ud pjid e` ikkgûd `dkiagdieh
`dkiagdieh ij kuapjgag`dth e` udi a`ti, ji kuij e`n`
`xpr`sirs` `d tçragdhs e` vijhr`s y fgdidkg`rhs y kuapjgrs` `d ud tg`aph
e`t`ragdieh, nimh kg`rtis khdegkghd`
khdegkghd`ss `stgpujieis.

>. @d kiei iktgvgeie

iktgvgeie e` du`stri vgei p`rshdij, ji
jinhrij
nhrij h prhf`sghdij pjid`iahs,
pjid`iahs, y
dhraija`dt` pjid`iahs `j aidaid`mh
`mh e` du`strhs r`kurshs `k
`khdûagkhs,
hdûagkhs, a`dkgh
a`dkghd`
d` `d
udi e` `stis iktgvgeie`s
iktgvgeie`s (p`rshdij, jinhrij h prhf`sghd
prhf`sghdij)
ij) `d jis qu` khdsge`ri
cin`r
^UI= `jinhrieh
`jinhrieh ud
Khdsge`rh qu`pr`supu`
pr`supu`sth.
sth. p`rshdij
`d ag vgei ^`jit` sukuideh
`xp`rg`dkgi.
e`kgeá khaprira` udi Uinj`t
`dthdk`s cgk` `j pr`supu`sth khd ag egirgh qu` a` einid piri jis hdk`s ags pier`s
y isá tiangçd r`vgs` kuidth gni i listir `d jis hdk`s piri isá t`d`r ud ichrrh y
 pr`supu`sth piri
piri ianis kh
khsis.
sis.

 ;. E` iku`reh ij át`a idt`rghr, ¸fu` ýtgj piri ust`e cin`r r`ijgzieh egkch
 pr`supu`sth8,, ¸Yuç v`dtimis, e`s
 pr`supu`sth8 e`sv`dtimis
v`dtimis h `d
`ds`ùidzis
s`ùidzis j` e`
e`mh
mh `sti `xp`rg`dkgi8
`xp`rg`dkgi8 ¸Fu`
gaphrtidt` piri ust`e r`ijgzir
r`ijgzir `sti pjid`ikgûd8
pjid`ikgûd8 [ust`dt` su r`spu`sti
r`spu`sti..
^UI= A` fu` e` lrid iyuei yi qu` jhlr` ge`dtgfgkir ags gdlr`shs y lisths `d ud
 p`ráheh e` tg`aph
tg`aph e`t`ragdieh. _iri ju`lh imustir jhs lisths e` iku`reh
iku`reh khd jhs
gdlr`shs, fgmir a`tis e` ichrrh piri jhlrir ags su`ùhs.
Jis v`dtimis qu` a` e`mh cik`r `st` `m`rkgkgh `s sin`r kuédth egd`rh s` r`kgn` `d ag
chlir kuidth pu`eh listir, `j pr`supu`sth qu` t`dlh iri r`ijgzir kiei udi e` ags
iktgvgeie`s egirgis, fu` gaphrtidt` cik`r ji pjid`ikgûd phrqu` ichri shy aés khdsg`dt`
e` kûah aid`mir ags gdlr`shs y kunrgr ags lisths.
 

.
 

;.;.9
9. ¸Kûah `sté khdfhraieh `j sgst`ai pr`supu`stij8
^UI= @j sgst`ai pr`supu`stij `s ud khdmudth e` c`rriag`dtis egrglgeh i hrlidgzir ji
gdfhraikgûd fgdidkg`ri `d jhs `dt`s pýnjgkhs piri hptgagzir ji utgjgzikgûd e` jhs r`kurshs
r `kurshs
y ji sitgsfikkgûd e` jis d`k`sgeie`s
d`k`sgeie`s e` ji phnjikgûd e` iku`reh khd jis khap`t`dkgis qu`
j` cid sgeh isgldieis khdstgtukgh
khdstgtukghdij
dij y j`lija`dt`.

;. ¸Yuç r`jikgûd ciy `dtr` pr`supu`sth y khdtingjgeie8

^UI= @j pr`supu`sth p`ragt` t`d`r ud khdtrhj e` du`strhs gdlr`shs y lisths `d ud
 p`ráheh e` tg`aph
tg`aph e`t`ragdieh p`ragtg`deh,
p`ragtg`deh, e` `sti aid`ri,
aid`ri, `stgair e` aid`ri
aid`ri
iprhxgaiei `j `stieh fgdidkg`rh e` ji `apr`si y phe`r ikha`t`r gdv`rsghd`s futuris
qu`, e` htrh aheh, dh s`ráid phsgnj`s.

5. E`fgdi `j khdk`pth e` pr`supu`sth

^UI= @s ud ehkua`dth qu` r`fj`mi udi pr`vgsgûd h pr`egkkgûd e` kûah s`réd jhs
r`sujtiehs y jhs fjumhs e` egd`rh qu` s` hnt`deréd `d ud p`rgheh futurh. @s ud kéjkujh
iprhxgaieh e` jhs gdlr`shs y lisths qu` s` hnt`deréd tris ji r`ijgzikgûd e` ji iktgvgeie.
0. ¸Kuéj `s `j hnm`tgvh e` jhs pr`supu`sths8
^UI= @j pr`supu`sth sgrv` piri kuapjgr jis a`tis rizhdinj`s y pr`e`kgnj`s e` iku`reh
ij aha`dth y ji gdeustrgi, khd jis kuij`s khaprha`t`d ji l`stgûd e`j l`r`dt`.

6. ¸Kûah s` kjisgfgkid jhs pr`supu`sths8 E`fgdi kiei udh e` `jjhs

^UI= _r`supu`sth e` Khsth-_rheukkgûd=
Ijludis v`k`s `sti gdfhraikgûd s`
gdfhraikgûd s` gdkjuy` `d `j `j pr`supu`sth
 pr`supu`sth e`
 e` prheukkgûd
 prheukkgûd.. Ij
`j khsth
khsth e`
 e` prheukkgûd
 prheukkgûd khd
 khd `j
`j pr`kgh
 pr`kgh e`
 e` v`dti
v`dti,, au`stri sg
au`stri sg jhs aérl`d`s e` utgjgeie
utgjgeie shd
 shd
ie`kuiehs.

_r`supu`sth e` fjumh e` `f`ktgvh=

_r`supu`sth
@s `s`dkgij `d kuijqug`r khapiùái. E`n` s`r pr`piriei ju`lh e` qu` theis jhs e`aés
 

 pr`supu`sths ciyid sgeh kkhapj`tiehs.

hapj`tiehs. @j
@j pr`supu`sth
 pr`supu`sth e`
 e` fjumh au`stri jhs
au`stri jhs r`kgnhs
idtgkgpiehs y jhs lisths
lisths,, ji kidtgeie e` kipgtij e` trinimh
trinimh..
_r`supu`sth Ai`strh=

@st` pr`supu`sth gdkjuy`
@st` pr`supu`sth  gdkjuy` jis prgdkgpij`s iktgvgeie`s e` ji `apr`si
`apr`si.. Khdmudti y khhregdi
theis jis iktgvgeie`s e` jhs htrhs pr`supu`sths y pu`e` s`r khdk`ngeh khah `j
«pr`supu`sth e` pr`supu`sths²
pr`supu`sths²..
_r`supu`sths e` V`dtis=
L`d`rija`dt` shd pr`piriehs phr a`s`s, ér`is l`hlréfgkis y prheukths
y  prheukths..

_r`supu`sths e` _rheukkgûd=
Khaýda`dt` s` `xpr`sid `d udgeie`s fásgkis. Ji gdfhraikgûd d`k`sirgi
gdfhraikgûd d`k`sirgi piri pr`pirir
`st` pr`supu`sth
`st` pr`supu`sth gdkjuy`
 gdkjuy` tgphs y kipikgeie`s e` aéqugdis, kidtgeie`s `khdûagkis i
 prheukgr y egsphdgngjgeie
egsphdgngjgeie e` jhs ait`rgij`s
ait`rgij`s..

_r`supu`sth e` khapri=

@s `j pr`supu`sth
`j pr`supu`sth qu`
 qu` pr`vç jis khapris
khapris e`
 e` ait`rgis prgais y/h a`rkidkáis qu` s`
ciréd euridt` e`t`ragdieh p`rgheh. L`d`rija`dt` s` cik`d `d udgeie`s y khsths.
khsths.

<. ¸Yuç `tipis shd

shd d`k`sirgis piri ji `ji
`jinhrikgûd
nhrikgûd e`j pr`supu`
pr`supu`sth8
sth8
9. _r`-gdgkgikgûd= @d `sti `tipi ‛qu` idt`k`e` i ji `jinhrikgûd‛ s` gdkjuy`d
^UI= 9. _r`-gdgkgikgûd=
c`rriag`dtis e` `vijuikgûd y l`stgûd e` r`khj`kkgûd e` gdfhraikgûd, e`ngeh i qu` s`
r`qug`r` ud khdhkgag`dth e` ji airkci e` ji `apr`si y `j `stieh e` ji hp`rikgûd
euridt` `j p`ráheh gda`egitia`dt` idt`rghr.
>. @jinhrikgûd= Khd nis` i jhs pjid`s iprhniehs phr ji l`r`dkgi piri kiei dgv`j
fudkghdij e` ji `apr`si s` prhk`e` i ji `tipi ehde` jhs khdk`pths iequg`r`d udi
ega`dsgûd ahd`tirgi e` ji hrlidgzikgûd.
;. @m`kukgûd= Ji t`rk`ri `tipi s` r`jikghdi egr`ktia`dt` khd ji pu`sti `d airkci e` jhs
 pjid`s. @j jáe`r e` pr`supu`sths tg`d` udi jinhr
jinhr fudeia`dtij y `s ji e` gdt`lrir i jis
egf`r`dt`s ér`is i ji khds`kukgûd e` jis a`tis trizieis `d `j pr`supu`sth, e` aid`ri tij
qu` s` pu`ei trisjieir i kiei udh e` jhs dgv`j`s e` ji hrlidgzikgûd ji gdt`rr`jikgûd
`xgst`dt` `dtr` `sths y ji gaphrtidkgi e`dtrh e` ji hp`rikgûd y `j kuapjgag`dth e`j
 pr`supu`sth2 jh idt`rghr
idt`rghr i fgd e` kuapjgr
kuapjgr khd jis `xp`ktitgvis
`xp`ktitgvis l`r`dkgij`s
l`r`dkgij`s e` ji
hrlidgzikgûd.
5. Khdtrhj pr`supu`stij=
_iri ji `m`kukgûd e` ud ie`kuieh khdtrhj shnr` `j pr`supu`sth, jh prga`rh `s `stinj`k`r
ji r`ijgzikgûd e` gdfhra`s pirkgij`s y phr ér`is, e` aheh qu` `j `qugph pr`supu`stij h
fgdidkg`rh s`i `j r`sphdsinj` e` ji khdshjgeikgûd y s` pu`ei kht`mir e` aid`ri hphrtudi
`j kursh y jhs r`sujtiehs e` ji hp`rikgûd `apr`sirgij khd jhs eiths qu` cid sgeh
 pr`supu`stiehs.
 pr`supu`stiehs. @sth i fgd e` ge`dtgfgkir jis phsgnj`s
phsgnj`s fij`dkgis qu` `stéd if`ktideh
if`ktideh ji
 

`m`kukgûd h e`svgikgûd e`j pr`supu`sth y jhlrir ud imust` hphrtudh. Jh idt`rghr s` pu`e`

 nisir `d ji a`thehjhlái
a`thehjhlái phstujiei
phstujiei `d ji `tipi idt`rghr.

0. @vijuikgûd=
Ij kujagdir `j p`ráheh pr`supu`stieh s` e`n` hnt`d`r
hnt`d`r `j gdfhra` fgdij `d `j qu` s`
r`v`j`d jhs r`sujtiehs e` ji khapiùái euridt` `j p`ráheh gdegkieh2 `d `st` s` e`n`

`vijuir `j kuapjgag`dth
dij`s piri ji e`
hrlidgzikghdij`s
hrlidgzikgh jis virginj`s
hptgagzikgûd e`pr`supu`stieis
jhs r`sujtiehs. y jis l`stghd`s

Khd ji `vijuikgûd s` e`n`d khdhk`r jis fijjis qu` gapgeg`rhd `j kuapjgag`dth e`j
 pr`supu`sth y jhlrir ji khdstrukkgûd
khdstrukkgûd e` ijt`rditgvis
ijt`rditgvis e` a`mhri qu` p`ragtid
p`ragtid `j
kuapjgag`dth e` jis `xp`ktitgvis piri jhs prûxgahs iùhs.

3. ¸Yuç `s `j pr`supu`sth e` v`dtis y khah jh `jinhri8

^UI= @j pr`supu`sth e` v`dtis s` `rgl` khah ji prgdkgpij c`rriag`dti piri ji
ieagdgstrikgûd, l`stgûd y khdtrhj e`j e`pirtia`dth kha`rkgij. [` triti e` ud
ehkua`dth qu` hfr`k` `stgaikghd`s e` jhs dgv`j`s e` v`dtis y iyuei i khdhk`r ji
r`dtingjgeie e` ji khapiùái.
[` `jinhri=
9. IDIJG]I JI [GUPIKGÛD IKUPIJ E@ JI KHA_IÙÁI W KP@DUI KHD JI
H_GDGÛD E@ JH[ ^@[_HD[INJ@[ E@ KIEI É^@I.
>. FGMI PDH[ HNM@UGVH[ E@ V@DUI KJI^H[ W ^@IJG[UI[.
;. JI @[UIKGHDIJGEIE W JI[ U@DE@DKGI[ [HD @J@A@DUH[ KJIV@[ I
U@D@^ @D KP@DUI.
5. [@LA@DUI UP[ UG_H[ E@ KJG@DU@[ W [P JHKIJG]IKGÛD.
0. FGMI PD _^@KGH IMP[UIEH _@^H FJ@SGNJ@.
6. DH ^@KH^U@[ @D LI[UH[ H_@^IUGVH[ H E@ GDDHVIKGÛD.

7. ¸Yuç açthehs `stieástgkhs ciy piri `jinhrir `j pr`supu`sth e` v`dtis8

^UI= AÇUHEH E@ AÁDGAH[ KPIE^IEH[
@j açtheh e` aádgahs kuieriehs, `s ud açtheh qu` sgrv` piri prhy`ktir jis v`dtis e`
futurhs p`ráhehs khd nis` i v`dtis e` l`stghd`s pisieis.

Khah kuijqug`r htrh, `j açtheh e` aádgahs kuieriehs e`n` s`r imustieh `d kish e` qu`
`xgstid fikthr`s qu` kiang`d jis khdegkghd`s y sgtuikghd`s, tidth `khdûagkis, phjátgkis,
e` a`rkieh, kipikgeie, tidth `xt`rdis khah gdt`rdis.
K^GU@^GH E@J _@^[HDIJ E@ V@DUI[
@d çst` açtheh pirtgkgpid jhs dgv`j`s gdf`rghr`s e` ji hrlidgzikgûd.
K^GU@^GH E@ JI L@^@DKGI E@ KHA@^KGIJG]IKGÛD
 

@d `st` açtheh, ku`dti shjh ji hpgdgûd y krgt`rgh e`j l`r`dt` e` kha`rkgijgzikgûd, pr`vgh
`stuegh e`=
 @stieástgki e` v`dtis e` l`stghd`s idt`rghr`s.
 _hjátgkis e` v`dti i s`lugr.
 Kipikgeie e` ji `apr`si piri it`de`r jis v`dtis prhdhstgkieis.

K^GU@^GH E@J KHAGUÇ KHD[GE@^IDEH VI^GH[ FIKUH^@[

[PNM@UGVH[
Kuideh `j khagtç khdsge`ri virghs fikthr`s y `sths shd `vijuiehs y ik`ptiehs phr jhs
ag`anrhs e`j khagtç, `xgst`d iua`dths y egsagdukghd`s shnr` udi nis`.

9?. ¸Yuç `s `j prhlriai e` prheukkgûd y khah jh `jinhri8

^UI= @j prhlriai e` prheukkgûd `s ji iktgvgeie `d ji qu` thehs jhs r`kurshs qu` s`
utgjgzid piri jis iktgvgeie`s e` prheukkgûd, yi s`i ait`rgi
ait`rgi prgai,
 prgai, kipgtij, aidh e` hnri,
jhlástgki y kuijqug`r htri iktgvgeie, s` isgldid `d ud p`ráheh e` tg`aph y s` prhlriaid
`d ud kij`deirgh khd jis iktgvgeie`s e` prheukkgûd.
@j ush e` ud prhlriai e` prheukkgûd iyuei i `vgtir `skis`z e` r`kurshs, khsthsis
ik`j`rikghd`s,
ik`j`rikghd` s, prhlriaikghd`s e` ýjtgai chri y isgldikgûd gd`fgkg`dt` e` r`kurshs.
[` `jinhri=
@d `j prhlriai e` prheukkgûd, `j prhk`sh khag`dzi khd ji ge`dtgfgkikgûd e` ji f`kci
jáagt`, ahvgçdehs` ju`lh cikgi itrés cisti ji f`kci
f `kci iktuij. @d `j prhk`sh s` ge`dtgfgkid
jhs prhk`shs ku`jjhs e` nht`jji.
@j prhlriai e` prheukkgûd thai `d ku`dti theis jis jgagtikghd`s, khah ji kipikgeie, ji
aidh e` hnri, `j gdv`dtirgh y `j r`degag`dth e` ji pjidti, gdt`dtideh hptgagzir su ush.

99. ¸Kûah ipjgki `j khdk`pth e` egstrgnukgûd e` ji prheukkgûd8

^UI= @s ji hp`rikgûd i trivçs e` ji kuij udi `dtgeie e`silr`li pirkgij h thtija`dt` jhs
r`kurshs isgldiehs i ud runrh e`t`ragdieh, sgd kiangir su e`stgdikgûd, `dtr` udh h
virghs runrhs. 

9>. ¸Yuç `s `j khdk`pth e` `fgkg`dkgi pr`supu`stij8

pr`supu`stij8
^UI= Psh rikghdij e` jhs a`eghs khd qu` s` ku`dti piri ijkidzir ud hnm`tgvh
 pr`e`t`ragdieh2 `s
`s `j r`qugsgth piri `vgtir
`vgtir h kidk`
kidk`jir
jir egsp`deghs y `rrhr`
`rrhr`s.
s.

9;. ¸Yuç `s `j pr`supu`sth e` ait`rgi prgai8

^UI= @st` pr`supu`sth `sp`ká﬉ki jis kidtgeie`s pjitgkieis e` thei kjis` e` ait`rgi
 prgai, r`fj`miei phr p`ráheh,
p`ráheh, prheukth y k`dtrhs e` r`sphdsingjgeie,
r`sphdsingjgeie, agsai
agsai qu` s` vi i
r`qu`rgr piri ji prheukkgûd pjidg﬉kiei. [` e`n` e` hns`rvir= ^`qu`rgag`dths e` ait`rgi
 prgai. Dgv`j`s e` gdv`dtirghs.

95. ¸Kûah e`t`ragdi `j sthkb aéxgahs y aádgahs8

^UI= @j sthkb aéxgah= vg`d` e`t`ragdieh phr ji kipikgeie e` ijaik`dim` qu` t`dli `j
ijaikçd y phr ji phjátgki e` khapris h iprhvgsghdiag`dth. @j sthkb aádgah hp`ritgvh=
gdegki `j pudth e` khdsuah e` `xgst`dkgis `d `j qu` `s d`k`sirgh r`phd`rjis, musth idt`s
e` jj`lir i utgjgzir `j sthkb  e` s`lurgeie.
 

90. ¸Yuç `s `j pr`supu`sth e` aidh e` hnri egr`kti8

^UI= @j pr`supu`sth e` aidh e` hnri egr`kti s` utgjgzi piri kijkujir ji kidtgeie e`
chris e` trinimh qu` s` d`k`sgtiréd piri phe`r prheukgr jis udgeie`s `sp`kgfgkieis `d
`j pr`supu`sth e` prheukkgûd.

96. ¸Kûah kijkuji `j tg`aph r`qu`rgeh8

^UI= @j tg`aph `stédeir piri udi hp`rikgûd eiei `s `j tg`aph r`qu`rgeh piri qu` ud
hp`rirgh e` tgph
dhraij, jj`v` a`egh,
i kinh pj`dia`dt`[`kijgfgkieh
ji hp`rikgûd. e`t`ragdiy suaideh
ieg`strieh,`j ytg`aph
trinimideh i udirgtah
isgldieh thehs jhs
`j`a`dths khapr`degehs
khapr`degehs `d `j `stuegh e` tg`aphs.
@d `st` kish, `j r`degag`dth s` kijkuji a`egidt` `j khkg`dt` `dtr` ji kidtgeie e`
 prheukth hnt`dgeh
hnt`dgeh y ji kidtgeie
kidtgeie e` au`stri e` pirtgei,
pirtgei, (`xpr`sieis
(`xpr`sieis `d udgeie`s
udgeie`s e` p`sh,
l`d`rija`dt`), y aujtgpjgkieh phr 9??.

9<. ¸Kûah kijkuji ji tisi chrirgi `d prheukkgûd8

^UI= Uisi e` prheukkgûd `s `j dýa`rh e` udgeie`s e` sijgei phr udgeie e` tg`aph qu`
ji `apr`si pr`t`de` finrgkir h prhphrkghdir ij a`rkieh piri it`de`r i ji e`aidei qu`
tg`d` h qu` `stgai vi i t`d`r.

93. ¸Yuç `s `j pr`supu`sth e` khsths gdegr`kths e` finrgkikgûd8

^UI= [hd thehs jhs khsths qu` dh `stéd kjisgfgkiehs khah aidh e` hnri egr`kti dg
khah ait`rgij`s egr`kths (`d l`d`rij, gdkjuy` thehs jhs khsths gdegr`kths d`k`sirghs piri
`j fudkghdiag`dth e` udi `strukturi finrgj, qu` dh pu`e`d isgldirs` egr`ktia`dt` i ji
 prheukkgûd).

97. ¸Yuç `s `j pr`supu`sth e` lisths e` ieagdgstrikgûd, v`dtis y e` gdv`rsgûd8

^UI= @s ji pirt` a`eujir e` theh pr`supu`sth phrqu` s` e`stgdi ji aiyhr pirt` e`j
agsah2 shd `stgaiehs qu` kunr`d ji d`k`sgeie gda`egiti e` khdtir khd theh tgph e`
 p`rshdij
 p`rsh dij ppiri
iri ssus
us egs
egstgdtis
tgdtis udgei
udgeie`s,
e`s, nnuski
uskideh
deh ei
eirj`
rj` hp
hp`ritgv
`ritgvgeie
geie ij
ij sgst`ai.
sgst`ai. @
@jj hnm`
hnm`tgvh
tgvh
`s e`t`ragdir `d fhrai idtgkgpiei piri `j p`ráheh e` ji prhy`kkgûd thehs jhs lisths e`j
 p`ráhehh qu` dh khrr`sph
 p`ráhe khrr`sphdeid
deid egr`ktia`d
egr`ktia`dt`t` i ji fgdidk
fgdidkgikgûd
gikgûd h ji l`stgûd
l`stgûd e` v`dtis.
v`dtis.
Jis pirtgeis gdt`lridt`s e` jhs lisths e` ieagdgstrikgûd, s` cid e` e`t`ragdir e` iku`reh
khd jis d`k`sgeie`s e`rgvieis e` ji `strukturi hrlidgzitgvi y e` ji ieagdgstrikgûd e`
v`dtis.

A@UHEH[ KHDK@_UH @M@A_JH

@[UIEG[UGKH[
Aádgahs W13<.<0+><.6<(5?)
Kuieriehs @s ud prhk`egag`dth e` idéjgsgs W13<.<0+99?6.3
duaçrgkh `d ji qu`, eiehs ud khdmudth W1$9,975.00

e` eiths (pir`s hre`diehs y fiagjgi e`

fudkghd`s), s` gdt`dti e`t`ragdir ji
fudkgûd khdtgdui qu` a`mhr s` iprhxga`

i jhs eiths (jád`i e` r`lr`sgûd h ji jád`i

e` a`mhr imust`), prhphrkghdideh udi
 

e`ahstrikgûd vgsuij e` ji r`jikgûd `dtr`

jhs pudths e` jhs agsah

Virgikgûd @s ud kiangh `xpr`sieh `d (;;5.>07.?0>/-

^`jitgvi  phrk`dtim`s ;?7.;>>.93?)) 1 >5%
;?7.;>>.93?
Virgikgûd Ji egf`r`dkgi `d tçragdhs dh Ji `apr`si e` U`dgs `d
Inshjuti  phrk`dtuij`s, `xpr`sieh `d udgeie`s
 phrk`dtuij`s, `j iùh 9 tg`d` ud iktgvh
ahd`tirgis e` 9?? y `d `j iùh > `j
iktgvh fu` e` 90?.
90?-9??10?, `s e`kgr
qu` `j iktgvh s`
gdkr`a`dtû h tuvh
virgikgûd phsgtgvi e`
iùh `d ku`stgûd.
Açthehs e` [hd thehs iqu`jjhs açthehs nisiehs @j l`r`dt` e`
Krgt`rghs `d ji `xp`rg`dkgi h `d jhs krgt`rghs kha`rkgijgzikgûd
kha`rkgijgzik gûd pu`e`
 p`rshdij`s e`dtrh
e`dtrh e` `shs t`
t`d`ahs=
d`ahs=  prhdhstgkir qu` jis
-Jhs krgt`rghs e`j p`rshdij e` v`dtis v`dtis e`j sglug`dt`
-Krgt`rghs
v`dtis e` jhs sup`rvgshr`s e`  p`rgheh s`ré 9?%
9?% aés
qu` `j idt`rghr
-Krgt`rghs e` jhs `m`kutgvhs e` v`dtis [g `d `j idt`rghr s`
-Krgt`rghs e` jhs `m`kutgvhs e` ji v`deg`rhd 9?.???
`apr`si udgeie`s, `j prûxgah
iùh s` `stgaid qu` s`
v`de`réd=
9?.???+9?% (9?.???)
9?.???+9???
99.???
 phr jh kuij, jis v`dtis
v`dtis
`stgaieis piri `j
sglug`dt` p`rgheh
iskg`de`d i 99.???
udgeie`s
Açthehs KHDK@_UH @M@A_JH
Ait`aétgkhs
Jhlirgtah @j jhlirgtah e` ud dýa`rh phsgtgvh _hr `m`apjh,
 D `d nis` n, phsgtgvh y egstgdth e` ji `j jhlirgtah e` 9???
udgeie, `s `j `xphd`dt` S ij qu` ciy `d nis` 9? `s ;, phrqu`
qu` `j`vir ji nis` piri hnt`d`r egkch 9??? `s gluij i 9? i ji
dýa`rh.  pht`dkgi ;= 9???
9??? 1 9?;
1 9?Ü9?Ü9?.
 

;.;.; i. Jis phjátgkis e` Gdv`dtirghs (gdgkgij, fgdij, sthkbs aéxgahs y aádgahs,

 prheukths t`ragdiehs,
t`ragdiehs, prheukths `d prhk`sh, ai ait`rgi
t`rgi prgai) `xpjgkik
`xpjgkikgûd,
gûd, fikthr`s i
t`d`r `d ku`dti `d jis phjátgkis e` gdv`dtirghs.
 n. _hjátgkis e` Khapris
Khapris
k. _hjátgkis ik`rki e`j aid`mh e` ji virgikgûd `dtr` jh pr`supu`sti
pr`supu`stieh
eh y jh `m`kutieh
e. Krgt`rghs piri ji e`t`ragdikgûd e` udgeie`s i prheukgr

^@[PA@D

_hjátgkis e` gdv`dtirghs
@j gdv`dtirgh `d prhk`sh e`dtrh e` udi jád`i e` aidufikturi `s gd`vgtinj`. Ij aha`dth
e` jj`vir i kinh `j r`ku`dth e`j gdv`dtirgh, pirt` `stiré `d jis jád`is e` prheukkgûd y
htri `d trédsgth= e` udi aiqugdi i htri, e`j ijaikçd e` ait`rgis prgais i ji jád`i e`
 prheukkgûd, h e`e` `sti ij ijaikçd
ijaikçd e` prheukth t`ragdieh.
t`ragdieh.

Jhs gdv`dtirghs r`pr`s`dtid udi ijti gdv`rsgûd y r`p`rkut`d `d thei ji `apr`si. Kiei
ér`i fudkghdij tg`d` hnm`tgvhs prhpghs khd r`sp`kth ij gdv`dtirgh qu` s` khdtriphd`d
udhs khdtri htrhs=

 -V`dtis. - Aixgagzir khn`rturi e` p`egehs.

 -_rheukkgûd. - Aixgagzir khn`rturis e` ait`rgis prgais2 agdgagzir kcidl` hv`rs `d
jád`is e` prheukkgûd2 Ipjidir `j pjid e` prheukkgûd y `vgtir pgkhs2 aixgagzir ji
utgjgzikgûd e` aiqugdirgi y p`rshdij= agdgagzir tg`aphs au`rths.
 -Khapris. - Agdgagzir khsths udgtirghs e` ait`rgi prgai2 ge`dtgfgkir prhv``ehr`s
khdfginj`s.
-Fgdidzis. - Agdgagzir ji gdv`rsgûd `d gdv`dtirghs= r`eukgr `j rg`slh fgdidkg`rh.2
aixgagzir `j fjumh e` `f`ktgvh.

Jhs prhpûsgths e` jis phjátgkis e` gdv`dtirghs e`n`d s`r=

E`fgdgr `j dgv`j e`s`ieh e` gdv`rsgûd `d gdv`dtirghs.

Aidt`d`r jhs dgv`j`s e`j gdv`dtirgh fásgkhs tid k`rki khah s`i phsgnj` e` jh pjidgfgkieh.

aéxgahs y aádgahs e` gdv`dtirgh

 Dgv`j`s aéxgahs gdv`dtirgh

@sti tçkdgki khdsgst` `d `stinj`k`r dgv`j`s Aéxgahs y Aádgahs e` gdv`dtirgh, ie`aés

e` su r`sp`ktgvh p`rgheh fgmh e` r`vgsgûd. Ji kidtgeie piri hre`dir khrr`sphde` i
ji egf`r`dkgi `dtr` ji @xgst`dkgi Aéxgai kijkujiei y jis @xgst`dkgis Iktuij`s e`
gdv`dtirgh. Jhs p`egehs qu` s` `f`ktý`d fu`ri
f u`ri e` jis f`kcis `stinj`kgeis
`stinj`kgeis e` r`vgsgûd
r `vgsgûd
khrr`sphde`rédd i iqu`jjhs qu` nusqu`d r`ikkghdir
khrr`sphde`ré r`ikkghdir i udi fjuktuikgûd idhraij e` ji
e`aidei e` udgeie`s qu` cili qu` jhs dgv`j`s e` gdv`dtirgh jj`lu`d ij jáagt` aádgah
idt`s e` ji r`vgsgûd.
 

_hjátgkis e` Khapris
Wi s`i qu` `st` i kirlh e`j e`pirtia`dth e` Khapris, h ng`d, e`j, prhpgh eu`ùh, `sti
 pjid`ikgûd khapr`de`
khapr`de` e` 0 ``j`a`dths
j`a`dths nésgk
nésgkhs=
hs=
9._rhdûstgkhs== Khdsgst`d `d `stgair `j vhjua`d e` khapris qu` r`qu`rgré ji `apr`si, e`
9._rhdûstgkhs
fhrai sgst`aétgki
>.Hnm`tgvhs= y khdtgdui.
E`fgd`d jis prghrgeie`s e` jis khapris, qu` dhraija`dt` shd hnt`d`r jhs
gdsuahs ij a`mhr pr`kgh y kijgeie, khd `j vhjua`d r`qu`rgeh, `d `j tg`aph hphrtudh y `j
julir ie`kuieh.
;._hjátgkis= [hd jis piutis h krgt`rghs `sp`káfgkhs piri ji
hnt`dkgûd e` jhs gdsuahs y ait`rgij`s d`k`sirghs. U` jhs `xpjgkir`ahs khd aiyhr
e`tijj` `d `j sglug`dt` ipirtieh.
5._rhk`egag`dths=
5._rhk`egag`d ths= [` r`fg`r`d ij khdmudth e` `stédeir`s ` gdstruktgvhs piri egsphd`r
sgst`aétgkia`dt`
sgst`aétgkia` dt` e` jis fudkghd`s e` khapris.
0._r`supu`sths=
0._r`supu`s ths= [hd ji fhraujikgûd e` pjid`s, `d tçragdhs duaçrgkhs, i jhs kuij`s
e`n`réd imustirs` jis khapris.

Jis phjátgkis e` khapris shd jis sglug`dt`s=

-U`d`r khdtgdugeie `d `j inist`kgag`dth e` ji `apr`si

-@vgtir ji eupjgkikgûd e` p`egehs, r`eukgr h `jgagdir jhs e`sp`regkghs, `vgtir t`d`r
 prheukths hnshj`ths
hnshj`ths piri aiji
aijiss l`stghd`s e` kkhapris
hapris
-Aidt`d`r jhs dgv`j`s e` kijgeie e` jhs prheukths
-[`j`kkghdir ie`kuieia`dt`
ie`kuieia`dt` i jhs prhv``ehr`s e` ji `apr`si
-[hjgkgtir `j `dváh e` au`stris idt`s e` r`ijgzir ji hre`d e` p`egeh
-Idijgzir sg s` ik`pti h dh udi du`vi jgsti e` pr`kghs
-^`ijgzir vgsgtis p`rgûegkis i ji khap`t`dkgi
-D`lhkgir e`sku`dths y khdegkghd`s e` pilh
-Vgsgtir e` aid`ri fr`ku`dt` jhs e`pûsgths e` ji `apr`si
-^`ijgzir pr`vgsghd`s `d ji e`aidei piri piria`trgzir kuideh s` khapri
-V`rgfgkir qu` s` kuapjid jis ûre`d`s e` khapri `agtgeis
 -^`d`lhkgir jhs s`rvgkghs qu` pr`stid jhs prhv``ehr`s.

_hjátgkis ik`rki e`j aid`mh e` virgikgûd `dtr` jh pr`supu`s

pr`supu`stieh
tieh y jh `m`kutieh

@j Gdfhra` e` @m`kukgûd pr`supu`stij

@st` gdfhra` khapiri jhs lisths y khsths `m`kutiehs khd jhs pr`supu`stiehs, gdegkideh
su phrk`dtim` e` `m`kukgûd y su virgikgûd. _u`e` s`r khdsujtieh piri thei ji fgdki h piri
ud kujtgvh h k`dtrh e` khsths `d pirtgkujir.
Egv`rsis pr`s`dtikghd
pr`s`dtikghd`s
`s
@j gdfhra` pu`e` s`r khdsujtieh phr pidtijji h piri gapr`sgûd `d virgis pr`s`dtikghd`s=
pr`s`dtikghd`s=
  -@m`kukgûd pr`supu`stij
pr`supu`stij phr p`rgheh
  -@m`kukgûd pr`supu`stij phr iùh
  -@m`kukgûd pr`supu`stij khapiritgvh
  -@m`kukgûd pr`supu`stij phr kgkjh, `tk.
@j gdfhra` au`stri jh `f`ktgvia`dt` listieh
listieh h gdv`rtgeh euridt` `j p`rgheh khdsujtieh y
dh gdkjuy` ku`dtis if`ktieis phr prhk`shs khdtinj`s khah imust`s phr gdfjikgûd,
e`pr`kgikghd`s
e`pr`kgikghd `s `tk.
 

Krgt`rghs piri ji e`t`ragdikgûd e` udgeie`s i prheukgr

 @j pr`supu`sth e` prheukkgûd s` e`n` kijkujir y r`ijgzir piri kiei tgph e` prheukth phr
s`pirieh y t`dg`deh `d ku`dti `j dýa`rh e` udgeie`s. Ie`aés, s` e`n` cik`r ju`lh e`j
 pr`supu`sth e`
e` v`dtis, yi qu`
qu` e`p`de` egr`ktia`dt` e`j agsah.
agsah. Jis nis`s
nis`s piri r`ijgzir
khd çxgth `st` pr`supu`sth shd=

-E`t`ragdir y `xpr`sir `d dýa`rh e` prheukths t`ragdiehs, ji d`k`sgeie thtij e` prheukkgûd.

-@stinj`k`r ji kipikgeie e` trinimh e` jhs egf`r`dt`s `qugphs qu` pirtgkgpid `d `j prhk`sh
 prheuktgvh y e`stgdirj`s tir`is `sp`káfgkis.
-E`fgdgr ji egsphdgngjgeie e` ait`rgi prgai, gdsuahs y aidh e` hnri.
-Idijgzir jis khds`ku`dkgis, ng`d s`id phsgtgvis h d`litgvis. Euridt` y ju`lh `j prhk`sh e`
finrgkikgûd.

[` e`sirrhjji `j sglug`dt` kéjkujh piri khdhk`r ji kidtgeie qu` s` d`k`sgti prheukgr=

Pdgeie`s qu` s` tg`d` pr`vgsth v`de`r + (ais) udgeie`s qu` s` e`s`id aidt`d`r `d
gdv`dtirgh ‛ (a`dhs) jis udgeie`s qu` `xgst`d `d gdv`dtirgh 1 (gluij) ji kidtgeie thtij e`
udgeie`s qu` s` e`n`d prheukgr.