ការគ្រប់គ្រងបញ្ជីគណនេយ្យរបស់សហគមន៍អភិវឌ្ឍន៍កសិកម្មនៅកម្ពុជា
- 3. iii
matika
CMBUkTI1³ GIVeTACakarcuHbBa¢IKNenyü ?.................................................1
1> GIVeTACakarcuHbBa¢IKNenyü ? ....................................................1
¬1¦ sar³sMxan;énkarkt;RtacUlTinanub,vtiþ..................................................1
¬2¦Gtßn½y eKalbMNg nigmuxgarénkarcuHbBa¢IKNenyü .....................................1
CMBUkTI2³ RTBüskmµ bMNul TunsmaCikshKmn_ksikmµ nigtaragtulükar.............3
1>TsSn³sþIBIRTBüskmµ...............................................................3
¬1¦ GIVeTACaRTBüskmµ? ................................................................3
¬2¦ RTBüskmµGacERbRbYlCarUbPaBepSg²..................................................3
¬3¦ RbePTénRTBüskmµ................................................................4
2> TsSn³sþIBIbMNul ................................................................4
¬1¦ GIVeTACabMNul?...................................................................4
¬2¦RbePTénbMNul....................................................................5
3> GMBITunsmaCikshKmn_ksikmµ .................................................... 5
¬1¦ GIVeTACaTunsmaCikshKmn_ksikmµ?................................................... 5
¬2¦ karEbgEckRbePTénTunsmaCikshKmn_...............................................5
4>eTVPaKrbs;KNenyüeTVPaK nigtaragtulükar.......................................6
CMBUkTI3³ cMNUl cMNaynigr)aykarN_lT§pl nig taragtulüPaBsakl,g...........10
1>cMNUlnigcMNay .................................................................10
¬1¦ GVIeTAEdlehAfacMNay? ..........................................................10
¬2¦ GVIeTAEdlehAfacMNUl?...........................................................10
2>r)aykarN_lT§pl................................................................11
¬1¦ viFIsaRsþkñúgkareFVIr)aykarN_lT§pl.................................................11
¬2¦ TMnak;TMngrvagtaragtulükar nig r)aykarN_lT§pl ...................................11
¬3¦ vIFIbegáIttaragtulüPaBsakl,g.....................................................12
CMBUkTI4³ Rbtibtþikar KNnI karkt;RtaTinanub,vtþi .....................................14
1>karyl;dwgGMBIBaküRbtibtþikarenAkñúgKNenyü......................................14
¬1¦ BaküRbtibtþikarkñúgn½yTUeTA.........................................................14
2> KNnInigeQµaHKNnI ............................................................15
¬1¦ GVIeTAehAfaKNnI ................................................................15
¬2¦ kareFVIeGayeTACaRbB½n§nUvcMNat;RbePTénelxKNnI.....................................15
- 4. iv
3>eKalkarN_énkarkt;RtaNTannigNBn§ ........................................18
¬1¦ viFIkñúgkarkt;RtakñúgKNnITaMg5 ......................................................18
4>Gtßn½ynigrebobcuHcUlTinanub,vtþi..................................................19
¬1¦ GVIeTAehAfaTinanub,vtþi?............................................................19
¬2¦ TMnak;TMngsmaeyaKénsmaFatuRbtibtþikar.............................................20
5>karkt;RtaTinanub,vtþinigKNnI.....................................................21
CMBUkTI5³ cMnucsMxan;énbBa¢IKNenyü ................................................. 23
1>Gtßn½ynigtYnaTIrbs;bBa¢IKNenyü................................................23
¬1¦ Gtßn½yrbs;bBa¢IKNenyü ........................................................ 23
¬2¦ RbePTbBa¢IKNenyü............................................................. 23
CMBUkTI6³ karbegáIttaragtulüPaBsakl,g .............................................28
1>Gtßn½yéntaragtulüPaBsakl,g ..................................................28
¬1¦ muxgarrbs;taragtulüPaBsakl,gsrub...............................................29
¬2¦ RbePTéntaragtulüPaBsakl,g ................................................... 30
2>taragtulüPaBsakl,gsmtulünigtaragtulükar> r)aykarN_lT§pl ............. 31
CMBUkTI7³ karcuHbBa¢IKNenyürYmKñaénEpñknimYy² ......................................33
1>karcuHTinanub,vtþiénsac;R)ak;......................................................33
¬1¦ GVIeTAEdlRtUvcuHenAkñúgKNnIsac;R)ak;? ..............................................33
¬2¦ ]TahrN_GMBIRbtibtþikarsac;R)ak;...................................................33
¬3¦ bBa©IKNenyüCMnYybEnßmEdlkt;RtanUvGtßn½yénKNnIsac;R)ak;.......................... 34
2>karcuHTinanub,vtþiénR)ak;ep£IFnaKar ................................................ 34
¬1¦ RbePTénR)ak;ep£IFnaKar........................................................... 34
3>karcuHTinanub,vtþiénR)ak;km©I....................................................... 34
¬1¦ GVIeTAEdlehAfaR)ak;km©I ? ........................................................ 34
¬2¦ ]TahrN_xøHsþIGMBIRbtibtþikarénR)ak;km©I .............................................. 35
CMBUkTI8³ karcuHTinanub,vtþiRbtibtþikarrbs;GaCIvkmµelICMenOTukcitþ ...................... 36
1>esckþIepþIménRbtibtþikarrbs;GaCIvkmµelICMenOTukcitþ................................ 36
2>karcuHTinanub,vtþiénKNnIR)ak;beBaØIsnSM........................................... 36
¬1¦ karcuHTinanub,vtþiénkarTTYlR)ak;cUlKNnIR)ak;beBaØIsnSM................................. 36
¬2¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarénkarTTYlR)ak;cUlKNnIR)ak;beBaØIsnSM .............. 36
¬3¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarénkardkR)ak;BIKNnIR)ak;beBaØIsnSM..................37
¬4¦ rebobKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSM .........................................37
¬5¦ rcnasm<½n§énkarKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSM.................................37
- 5. v
3>karcuHTinanub,vtþiénKNnIR)ak;beBaØImankalkMNt;................................. 39
¬1¦ karcuHTinanub,vtþienAeBlTTYlR)ak;cUlkñúgKNnIR)ak;beBaØImankalkMNt;......................40
¬2¦ karcuHTinanub,vtþiénkardkR)ak;ecjBIKNnIR)ak;beBaØImankalkMNt; .........................40
¬3¦ GMBIéf¶dl;kMNt;rbs;KNnIR)ak;beBaØImankalkMNt; .....................................40
¬4¦ kardkR)ak;BIKNnIR)ak;beBaØImankalkMNt;nigkarbg;karR)ak;...............................40
¬5¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarTak;Tgnwg KNnIR)ak;beBaØImankalkMNt; .............41
4>RbePTnigxøwmsarénR)ak;eGayx©I.....................................................42
¬1¦ karTTYlvtßúdak;FananigkarcuHbBa¢IKNenyü............................................42
¬2¦ R)ak;eGayx©Imanlixitsnüa .........................................................42
5>karcuHTinanub,vtþiénkareGayx©Imanlixitsnüa.......................................42
¬1¦ karsgkñúgeBlEtmYynUvbrimaNTaMgGs;EdleGayx©Imanlixitsnüa..........................42
¬2¦ karsgrMls;R)ak;edImEdl)aneGayx©ImanlixitsnüaedayEckCa brimaNesµI²Kña.............. 43
CMBUkTI9³ karcuHTinanub,vtþiénGaCIvkmµpÁt;pÁg;............................................44
1>rcnasm<½n§rbs;GaCIvkmµpÁt;pÁg; .....................................................44
2>karcuHTinanub,vtþiRbtibtþikarrbs;GaCIvkmµpÁt;pÁg; ....................................44
¬1¦ eQµaHKNnIEdleRbIkñúgGaCIvkmµpÁt;pÁg; ................................................44
¬2¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarrbs;GaCIvkmµpÁt;pÁg;................................45
3>karcuHTinanub,vtþiTak;TgnwgkarTTYlcUlniglk;TMnijpÁt;pÁg; .........................45
4>eKalkarN_énkarvaytémøTMnijpÁt;pÁg; .............................................46
¬1¦ viFIsa®sþmFümPaKsrub ............................................................47
¬2¦>karKNnatamviFIsa®sþéføedImTMnijTijcUleRkayeK......................................48
CMBUkTI10³ karcuHbBa¢IKNenyüEdlTak;Tgnwgkarpþl;esvakmµ ..........................49
1>karcuHbBa¢IénGaCIvkmµesvakmµ......................................................49
¬1¦ xøwmsarénGaCIvkmµesvakmµ..........................................................49
¬2¦ ]TahrN_énkarcuHbBa¢IKNenyüRbtibtþikarrbs;GaCIvkmµesvakmµ ...........................49
2>karcuHbBa¢IKNenyüénGaCIvkmµENnaM..............................................50
¬1¦ KMrUénkarcuHbBa¢IRbtibtþikarrbs;GaCIvkmµENnaM...........................................50
CMBUkTI11³ karcuHbBa¢IKNenyürbs;EpñkRKb;RKg nigrdæ)al .............................51
1>GVIeTACacMNayelIkarRKb;RkgGaCIvkmµ .............................................51
2>KMrUénkarcuHbBa¢IKNenyürbs;cMNayRKb;RKgGaCIvkmµ..............................51
CMBUkTI12³ karkt;RtacUlTinanub,vtþielIRbtibtþikarGaCIvkmµGclnRTBü................. 53
1>karEbgEckRbePTénGclnRTBü .................................................. 53
- 6. vi
2>karkt;RtacUlTinanub,vtþiénGclnRTBü ............................................54
¬1¦ RbtibtþikarGaCIvkmµelIGclnRTBü....................................................54
¬2¦ KMrUénkarkt;RtacUlTinanub,vtþiRbtibtþikarénGaCIvkmµelIGclnRTBü .........................54
3>GMBIRTBüEdlRtUveFVIrMls;...........................................................54
4>GVIeTACaKNnIbeNþaHGasnñsMrab;karsagsg;........................................55
5>karkt;RtacUlTinanub,vtþiRbtibtþikarénKNnIbeNþaHGasnñsMrab;karsagsg; ..........55
CMBUkTI13³ karkt;RtacUlTinanub,vtþiEdlTak;TgnwgR)ak;cUlh‘unnigGtierk................56
1>karcUlh‘unEdlCal½kçx½NÐedIm,IkøayCasmaCikshKmn+_ksikmµ ......................56
2>karbegáIn¬bEnßm¦Tun...............................................................56
¬1¦ GtierkbgVileTARKaeRkay ..........................................................56
3>KMrUénkarcuHbBa¢IRbtibtþikarEdlTak;Tgnwgkarcat;EcgGtierk..........................56
CMBUkTI14³ eKalKMniténkarbiTbBa¢I.....................................................58
1>GVIeTAkarbiTbBa¢I?..................................................................58
¬1¦xYbKNenyü.....................................................................58
¬2¦Gtßn½yénkarbiTbBa¢IKNenyü .......................................................58
¬3¦karbiTbBa¢IKNenyüeBlbiTbBa¢I.....................................................58
¬4¦karBnül;RtYs²GMBIkarbiTbBa¢I ........................................................59
2>]TahrN_énkarbiTbBa¢I............................................................60
¬1¦ karbegáIttaragtulükarEktMrUv ...................................................... 63
¬2¦ karepÞógpÞat;taragEktMrUvsrub nigesovePATinanub,vtþi.....................................64
¬3¦ karepÞógpÞat;taragsmtulüEktMrUv nigbBa¢ICMnYykar ......................................65
¬4¦ karepÞrmuxcMNUlcMNayeTAKNnIcMeNjxat..........................................65
¬5¦ karbiTesovePATinanub,vtþi ..........................................................66
¬6¦ karbiTesovePAFMsþIBIKNnIcMNUl-cMNay ............................................67
¬7¦ karbiTbBa¢IFMsþIBIKNnIRTBüskmµ bMNul nigTunsmaCik...............................68
¬8¦ karbegáIttaragEktMrUv..............................................................71
¬9¦ karbegáIttaragtulükar nigr)aykarN_lT§pl ........................................ 72
CMBUKTI15³ karTUTat;biTbBa¢I...........................................................73
1>GVIeTAkarTUTat;biTbBa¢I? ...........................................................73
2>karTUTat;sMrab;biTbBa¢I.............................................................74
2>1-karEktMrUvnUvsmtulüenAcugRKaénRTBükñúgsþúk...........................................74
2>2-karvaytémøRTBüeLIgvij.......................................................... 77
2>3-karrMls;GclnRTBü .............................................................78
- 7. vii
2>5-karbegáIteQµaHKNnIcMNUlkt;Rtamun ................................................80
CMBUkTI16³ r)aykarN_hirBaØvtßú....................................................... 83
1>xøwmsarsMxan;²énr)aykarN_hirBaØvtßú ............................................. 83
¬1¦ Gtßn½yénr)aykarN_hirBaØvtßú...................................................... 83
¬2¦ RbePTénr)aykarN_hirBaØvtßú ...................................................... 83
¬3¦ taragtulükar...................................................................84
¬4¦ r)aykarN_lT§pl...............................................................84
2>karbegáItr)aykarN_hirBaØvtßú......................................................84
¬1¦TMnak;TMngrvagkarcuHbBa¢IKNenyü nigr)aykarN_hirBaØvtßú ................................84
¬2¦ viFanénkarbegáItr)aykarN_hirBaØvtßúenAkñúgshKmn_ksikmµ ...............................84
¬3¦ TRmg;énr)aykarN_hirBaØvtßú........................................................85
3>xøwmsarénr)aykarN_hirBaØvtßú .....................................................85
¬1¦ xøwmsaréntaragtulükar............................................................85
¬2¦ xøwmsarénr)aykarN_lT§pl.......................................................88
- 8. 1
CMBUkTI1³ GIVeTACakarcuHbBa¢IKNenyü ?
1> GIVeTACakarcuHbBa¢IKNenyü ?
¬1¦ sar³sMxan;énkarkt;RtacUlTinanub,vtiþ
tamry³skmµPaBepSg² sac;R)ak;nigTMnij ¬TMnijTijcUl¦ NTannigNBn§CaGaTi× rbs;Rkumh‘un nig
RKYsarnimYy² EtgEtERbRbYlBImYyéf¶eTAmYyéf¶. dUecñHedIm,Itamdan[)an Cak;lak;nUvkarERbRbYl nigsmtulü
TaMgenH caM)ac;RtUvmankarkt;Rta . karkt;RtaTaMgenH ehAfa karkt;Rta cUlTinanub,vtiþ .
¬2¦Gtßn½y eKalbMNg nigmuxgarénkarcuHbBa¢IKNenyü
eKalbMNgénkarcuHbBa¢IKNenyümandUcteTA ³
①edIm,ICaRbeyaCn_kñúgkarRKb;RKgRTBüsm,tiþRbcaMéf¶ tamry³karkt;RtacUlTinanub,vtiþCabnþbnÞab;.
② edIm,IkMNt;[)anc,as;nUvlT§plénskmµPaBGaCIvkmµmann½yfa lT§plGaCIvkmµrbs;shKmn_ksikmµ
¬AC¦ fa etIcMeNj b¤xat enAkñúgGMLúgeBlkMNt;mYy.
③ edIm,IbBa¢ak;GMBIsmtulüénebLa b¤ TMnijpÁt;pÁg; CaGaT× mann½yfa sßanPaBénRTBüsm,tþi enAcMNuc
eBlkMNt;NamYy.
dUecñH CalT§plénkareRbIbec©keTsénkarcuHbBa¢IKNenyü eK)anbegáIttaragtulükar nigr)aykarN_lT§pl
CaGaT× EdleKehAfa{r)aykarN_hirBaØvtßú}. r)aykarN_hirBaØvtßúmantYnaTIpSBVpSay[)anTUlMTUlay GMBI
sßanPaBrbs;shKmn_ksikmµ ¬AC¦ cMeBaHsgÁmxageRkA dUcCaédKUGaCIvkmµ m©as;bMNul vinieyaKin ¬GñkcUl
h‘un¦ nieyaCit ¬buKÁlik¦CaGaT×.
¬3¦ RbePTénkarcuHbBa¢IKNenyü
karcuHbBa¢IKNenyü EckecjCa KNenyüÉkPaK nigKNenyüeTVPaK .
① KNenyüÉkPaK
KNenyüÉkPaK KWCaKNenyüEdlKitKUrBIcMNUl nigcMNay edaykt;RtanUvxøwmsarfaetI sac;R)ak; man
karekIneLIg¬cMNUl¦ b¤ mankarfycuH ¬cMNay¦ya:gNa. enHKWCaviFIénkarcuH bBa¢IKNenyüEdleRbIR)as;enA
kñúgsßab½nrdæ nigshkarN_EdlmintRmUv[dak;Tun. karcuHbBa¢I KNenyüenAkñúgRKYsarEdlminEmnCaRkumh‘unk¾eK
eRbIR)as;viFIenHEdr .
② KNenyüeTVPaK
cMeBaHGgÁehtumYy EtgEtmanmUlehtu niglT§plrbs;va ehIyKNenyüeTVPaK KWeKkt;RtanUvcMNucTaMgBIr
enH . ]TahrN_ cMeBaHGgÁehtuEdlfa ebovtSRtUv)aneKbg;Casac;R)ak;. ebIsinCaKNenyüÉkPaK eKkt;Rta
- 10. 3
CMBUkTI2³ RTBüskmµ bMNul TunsmaCikshKmn_ksikmµ nigtaragtulükar
enAkñúgCMBUkTI 1 eyIg)anBnül;fa {r)aykarN_hirBaØvtßú} RtUv)anbegáIteLIgtamry³kar cuHbBa¢IKNenyü .
enAkñúgr)aykarN_hirBaØvtßú {taragtulükar} KWCataragmYyEdlmancuHnUv {RTBüskmµ{ {bMNul} nig {TunsmaCik
shKmn_ksikmµ}. TMrg;Fmµtaéntaragtulükar KWmandUcTMrg;xageRkamenH .
taragtulükar
RTBüskmµ
bMNul
TunsmaCikshKmn_
enAeBlbegáIttaragtulükar eKRtUvbBa¢ak;fa etIRkumh‘un b¤shKmn_ksikmµ RbmUlTunya:gdUcemþceday
kt;RtaCabMNul¬GIVEdlcaM)ac;RtUvsg¦b¤CaTunsmaCikshKmn_¬GIVEdlmincaM)ac;sg elIkElgkrNIEdlsmaCik
dkTunb¤enAeBlrMlayshKmn_¦ehIyfaetITunRbmUl)anRtUv)anrkSaTuky:agdUcemþc edaykt;RtaCaRTBüskmµ .
1>TsSn³sþIBIRTBüskmµ
¬1¦ GIVeTACaRTBüskmµ?
{RTBüskmµ} enAkñúgkarcuHbBa¢IKNenyü KWCaGIVEdlmantémøCalkçN³esdækic© ehIyEdl Gacvaytémø
CaR)ak;)an. enATIenHebIeTaHbICavtßúNamYymantémøy:agNak¾eday ebIsinCaeKminGacvaytémøCaR)ak;)aneT
enaH ]TahrN_dUcCa FnFanmnusSRbkbedaysmtßPaBx<s;enAkñúgshKmn_enaH eKminrab;faCaRTBüskmµ enA
kñúgkarcuHbBa¢IKNenyüeLIy .
k¾b:uEnþ RTBüskmµKWminEmnkRmitRtwmEtRTBürUbI ¬EdlGacemIleXIj¦ enaHeLIy. siTi§elIbMNul ¬NBn§¦
énR)ak;km©I siT§ielIkmµsiT§ibBaØaCaGaT× EdlCasiTi§tampÚøvc,ab; k¾RtUv)anrab;bBa©ÚlCaRTBüskmµEdr.
¬2¦ RTBüskmµGacERbRbYlCarUbPaBepSg²
]TahrN_ enAkñúgsac;R)ak;cMnYn 7>000>000erol eK)andak;CaR)ak;beBaØIcMnYn 2>000>000 erol. eBl
enaH RTBüskmµEdlCasac;R)ak;nwgfycuH ehIyRTBüskmµEdlCaR)ak;beBaØInwgekIneLIg b:uEnþcMnYnsrubénRTBü
skmµminERbRbYleLIy .
bEnßmelIenH ]bmafa eK)ancMNaysac;R)ak;cMnYn 500>000erol edIm,ITijkMuBüÚT½renaHcMnYnsac;R)ak; nwg
fycuHehIykMuBüÚT½r ¬EdlCa]bkrN_¦ nwgekIneLIg b:uEnþcMnYnsrubénRTBüskmµ minERbRbYleLIy.
bnÞab;BIenH kñúgkrNIEdlcMNaysac;R)ak;eTAelIebovtScMnYn 100>000erol enaHeKmin)anTTYlRTBüskmµ
epSgmkCMnYseLIydUecñHcMnYnsrubénRTBüskmµnwgfycuHCak;Caminxan.müa:gvijeTotebIsinCaeKTTYl)annUvkar
- 11. 4
R)ak;cMnYn 20>000erol BIR)ak;beBaØI enaHcMnYnR)ak;beBaØInwgekIneLIgtamTwkluyenaH dUecñaHehIycMnYnsrubén
RTBüskmµk¾ekIneLIgeTAtamhñwgEdr .
¬3¦ RbePTénRTBüskmµ
RbePTénRTBüskmµERbRbYleTAtamxøwmsarénGaCIvkmµ b:uEnþeyIgsUmelIkyknUv]TarhrN_gay²BIkñúgkar
garCak;Esþgrbs;shKmn_ksikmµ AC.
sac;R)ak; CaFmµta eKrkSaTukedaydak;enAkñúgTUEdk. kardkecj b¤dak;cUlnUvsac;R)ak;enH ehAfa {cMNUl
nigcMNay} .
R)ak;beBaØI sMedAelIral;R)ak;beBaØIEdldak;enAkEnøgepJITaMgLay¬sßab½nhirBaØvtßú¦ EdlCYytamdan Cadrab nUv
smtulü. ebIepJIsmtulünwgekIneLIg ehIyebIdk smtulünwgfycuH.
R)ak;[x©I enAkñúgGaCIvkmµelIkareCOTukcitþrbs; AC b¤sßab½nhirBaØvtßúénFnaKarCaedIm EtgEtmankar[x©ITun
¬kar[x©I¦.
KNnIGtifiCn sMedAeTAelIR)ak;EdleKGacnwgTTYl)anBIéføTMnijpÁt;pÁg;Edl)anlk;eCO ehIyEdleK)ansnüa
fa nwgbg;enAéf¶eRkay.
RTBükñúgsþúk TMnijEdlrkSaTuksRmab;lk; ehAfa {RTBükñúgsþúk} . eyIgnwgsikSalMGitGMBI RTBükñúgsþúkenAkñúg
CMBUkTI 16 .
GclnRTBü RTBüEdleKeRbIR)as;kñúgry³eBlEvgedIm,IRKb;RKgGaCIvkmµehAfaGclnRTBü. ebICavtßútamry³
kareRbIR)as;vtúßúúenaHkñúgry³eBlEvg naM[manRbeyaCn_sRmab;GaCIvkmµ ehIyebICasiTi§ tamry³
kareRbIR)as;siTi§enaH kñúgry³eBlEvgk¾naM[manRbeyaCn_sRmab;GaCIvkmµEdr . ]TahrN_samBaØ
dUcCaGKar ma:sIun ]bkrN_ siT§ielIkmµsiTæibBaØa CaedIm .
2> TsSn³sþIBIbMNul
¬1¦ GIVeTACabMNul?
Rkumh‘unRbEmRbmUlTunBIFnaKar nigGñkcUlh‘unedIm,IeFIVGaCIvkmµ . kñúgcMeNamTunTaMgLayEdlRkumh‘un
)anRbmUlTun ¬enHeKehAfa karRbmUlTun¦ EdlcaM)ac;RtUvsg ehAfa bMNul .
karRbmUlTunEdlcaM)ac;RtUvsg minEmnRtwmEtCakarx©Ibu:eNÑaHeT. enAeBlEdl)anTTYlTMnijTijcUleday
minTan;bg;R)ak; sßanPaBEbbenHRtUvcat;TukdUcCakarx©ITunBIédKUGaCIvkmµ dUecñH enHvak¾CabMNulEdr.
- 12. 5
¬2¦RbePTénbMNul
xøwmsarénbMNulxusKñaGaRs½yeTAelIGaCIvkmµ. edIm,IgayRsYlsikSa eyIgsUmelIkyk]TahrN_gay²mk
Bnül;bBa¢ak;.
R)ak;km©I KWCa]TahrN_énbMNulEdlgayyl;bMput . eKeRbIenAeBlx©ITunBIsßab½nhirBaØvtßú CaGaT× .
R)ak;snSM KWCaTunEdlsmaCikepJItamry³GaCIvkmµelITMnukcitþrbs;AC.
KNnIGñkpÁt;pÁg; shKmn_ksikmµ)anTTYlTMnijsMrab;pÁt;pÁg; b¤ sMrab;lk;EtminTan;)anbg;R)ak;. enHeKehAfa
R)ak;TijeCOnUvTMnijsMrab;pÁt;pÁg; nig R)ak;TijeCOnUvTMnijsMrab;lk;.
R)ak;minTan;bg; KWCaR)ak;EdlminTan;)anbg; EdlCaéføTTYlesva b¤éføTijTMnijeRkABITMnijsMrab;pÁt;pÁg; b¤
sMrab;lk;ehIyEdlshKmn_ksikmµ)ansnüabg;éf¶eRkay.
3> GMBITunsmaCikshKmn_ksikmµ
¬1¦ GIVeTACaTunsmaCikshKmn_ksikmµ?
TunsmaCikshKmn_ KWCaTunEdlmincaM)ac;RtUvsgenAkñúgcMeNamTunEdlshKmn_ksikmµ)anRbmUl elIk
ElgEtkrNI EdlsmaCikdkTun b¤enAeBlrMlayshKmn_.Rkumh‘unTaMgGs;rYmTaMgshKmn_ksikmµEdrsuT§EteFIV
skmµPaBGaCIvkmµ.edImTunEdlRbmUl)anenHenAshKmn_ksikmµeKehAfa}R)ak;cUlh‘un} ehIycMeBaH Rkumh‘un
eKehAfa}R)ak;Tun}.
KYrkt;sMKal;pgEdrfa TunminEmnsMedAEteTAelITunEdl)anRbmUlBIGñkcUlh‘unenaHeTplcMeNjrbs;
shKmn_ksikmµk¾rab;bBa©ÚlCaTunEdr. ]TahrN_fa shKmn_ksikmµ )anTijTMnijsMrab;pÁt;pÁg; edayeRbITuncMnYn
10>000erol Edl)anRbmUlBIGñkcUlh‘un ¬ehAfaR)ak;cUlh‘un¦ ehIypÁt;pÁg;TMnijenaHvijkñúgtémø 15>000
erol. ebIsinCashKmn_ksikmµ )anykR)ak; 15>000erolenaHeTATijTMnijsMrab;pÁt;pÁg;ykmklk;eTot eBl
enaHedImTunminEmnmanRtwmEt10>000eroleT KWR)ak;cMeNj 5>000 erolenaHk¾)ankøayeTACaedImTunEdr.
plcMeNjTaMgenH KWshKmn_ksikmµCaGñkseRmc)anedaymincaM)ac;sgeLIy dUecñHcMnYnenHnwgkøayCaTunrbs;
shKmn_ksikmµ .
¬2¦ karEbgEckRbePTénTunsmaCikshKmn_
R)ak;cUlh‘un enAeBlEdlkøayCasmaCikshKmn_ksikmµR)ak;Edl)andak;h‘unenaHehAfaR)ak;cUlh‘un. eKyk
cMnYnTwkR)ak;kñúgmYyh‘uneFIVCaÉkta¬]TahrN_cMnYnKMrUKW3>000erol¦ehIyeBlcUlCasmaCikeKkMNt;fasmaCik
enaH cUlb:unµanh‘unrYceKbg;Casac;R)ak;tamcMnYnh‘un eTA[shKmn_ksikmµ¦.
Gtierk plcMeNjEdlshKmn_ksikmµ)anTTYl ehAfa Gtierk.
- 13. 6
TunshKmn_ksikmµ
R)ak;cUlh‘un >>>>>>>>cMnYnEdl)anBIkarbg;rbs;smaCikshKmn_ksikmµ
Gtierk >>>>>>>>plcMeNjEdlshKmn_ksikmµ)anTTYltaMgBIGtItkalrhUtdl;bc©úb,nñ
4>eTVPaKrbs;KNenyüeTVPaK nigtaragtulükar
kñúgcMNucenH eyIgnwgBinitüemIlGMBIlkçN³eTVPaKdUcEdl)aneXIjenAkñúgRTBüskmµ bMNul nigTun.
]TahrN_TI 1³ edIm,IeFIVGaCIvkmµ eK)anTTYlR)ak;cUlh‘uncMnYn 10>000erol .
ebIsinCaeyIgBinitüsßanPaBenH tameTVPaBrbs;KNenyüeTVPaK eyIgGacniyay)andUcteTA .
k> eKmansac;R)ak;cMnYn 10>000erol .
x> edIm,IeFIVGaCIvkmµeK)anTTYlsac;R)ak;cMnYn 10>000erol CaR)ak;cUlh‘un.
enATIenH ¬k¦ bgðajBIsßanPaBEdleXIjnwgEPñk cMENkÉ ¬x¦bgðajBIsßanPaBEdlemIlmineXIj. edIm,I
gayRsYlyl; eyIgsresr ¬k¦ enAxageqVg ehIy ¬x¦ enAxagsþaM .
mansac;R)ak;cMnYn 10>000erol )anTTYlsac;R)ak;cMnYn 10>000erol CaR)ak;
cUlh‘un edIm,IeFIVGaCIvkmµ
sßanPaBEdlemIleXIjnwgEPñk ¬mankrNIelIkElg¦ ehAfasßanPaBeRbIR)as; EdlsMedAeTAelIRTBü.
etITunTaMgenaH eK)anRbmUly:agdUcemþcenaH eKehAfa RbPBénkarRbmUlTun. R)ak;cUlh‘un CaeKalkarN_
mincaM)ac;sgeTdUecñHeKehAR)ak;enHfaTunsmaCikshKmn¾ksikmµ.
tamry³KNenyüeTVPaKeKEtgEtGacemIleXIjnUveTVPaBEdl)anmkBIGgÁehtuEtmYyCanic©. ehIyenAeBleK
cuHCatarageKehAtaragenHftaragtulükar. eKalkarN_kñúgkarcuHbBa¢IKNenyüKWeKcuH GMBIRTBüenAxageqVg
taragehIycuHGMBITunsmaCikshKmn_ksikmµenAxagsþaM.
eyIgsakl,gbegáIttaragtulükar .
taragtulükar ¬Ékta³ erol¦
sac;R)ak; 10>000 R)ak;cUlh‘un 10>000
]TahrN_TI 2 ³ edIm,ITTYlTMnijTijcUlenaH eKRtUvkarTunbEnßm ehIyeK)anx©IBIFnaKarEdlRbtibtiþkarnwg
shKmn_ksikmµcMnYn 5>000 erol.
skmµPaBenH ebIeKKittameTVPaBrbs;KNenyüeTVPaK eyIgGacniyay)andUcteTA.
k> )anTTYl)ansac;R)ak; 5>000erol.
x> )anx©IBIFnaKarEdlmanRbtibtiþkarnwgshKmn_ksikmµcMnYn 5>000erol .
eyIgsakl,gsresrsßanPaBEdleXIjnwgEPñk nigTidæPaBxageRkaysßanPaBenaH dak;cUlkñúgtarag .
- 14. 7
mansac;R)ak;cMnYn 15>000erol. )anTTYlTuncMnYn 10>000erol CaR)ak;cUlh‘un
edIm,IeFIVGaCIvkmµ. ehIyEfmTaMg)anx©IBIFnaKar
EdlmanRbtibtiþkarnwgshKmn_ksikmµcMnYn
5>000erol .
RTBücMnYn 15>000erol ebItam]TahrN_TI 1 eyIgRKan;EtKitfacMnYnTwkR)ak;ekIneLIg b:ueNÑaH b:uEnþcMeBaH
EpñkekorKrTuneyIgeXIjmanPaBxusKñay:agxøaMg.)anesckIþfaeRkABITunsmaCikshKmn_ksikmµcMnYn
10>000erol EdlCaTunpÞal;xøÜnrbs;shKmn_ksikmµ eyIgeXIjmankarekIneLIgnUvbMNul Edl }caM)ac;RtUvsg}
cMnYn 5>000erol Edl)anmkBIGñkdéT. ehIyCaeKalkarN_ bMNulk¾eyIgsresrenAxagsþaMtaragEdr .
eyIgsakl,gbegáIt taragtulükarmþgeTot .
taragtulükar ¬Ékta³ erol¦
sac;R)ak; 15>000 R)ak;km©I 5>000
R)ak;cUlh‘un 10>000
15>000 15>000
tamry³taragenH eyIgemIleXIjy:agc,as;nUvsmIkar RTBü = bMNul TunsmaCikshKmn_ksikmµ.
enHeyIgehAfasmIkartaragtulükar . enHKWCaerOgFmµtabMputEdleyIgGacbegáItsmIkarenHeRBaHfa vaekItecj
BIkaremIlvtßúEtmYyBITisedABIrepSgKña. kñúgkarcuHbBa¢IKNenyü EpñkxageqVg eKehAfa }NBn§} nigEpñk
xagsþaM eKehAfa}NTan} .
]TahrN_TI 3 ³ eK)anTTYlTMnijTijcUltémø 8>000erol BIRkumh‘unBaNiC¢kmµ ehIyeK)anbg;éføenaH
Casac;R)ak;. ebIsinCaeyIgKittamlkçN³eTVPaB eyIgGacbkRsay)andUcteTA.
k> eKTTYl)anTMnijsMrab;pÁt;pÁg;témø 8>000erol .
x> edIm,Ibg;éføTMnijTijcUlenaH eK)ancMNaysac;R)ak;cMnYn 8>000erol .
LÚveyIgemIlsßanPaBenH enAkñúgtaragmþg .
sac;R)ak; 7>000erol nigTMnijsMrab;pÁt;pÁg;
8>000erol.
)anTTYlTuncMnYn 10>000erol CaR)ak;cUlh‘unedIm,IeFIV
GaCIvkmµ.ehIyEfmTaMg)anx©IBIFnaKar EdlmanRbti
btiþkarnwgshKmn_ksikmµcMnYn 5>000erol .
Rtg;enH eyIgeXIjfa }sac;R)ak;} EdlCaRTBüEdlminGacbegáIttémøbEnßmBIelI)anenaH eyIg)anEkERbkar
eRbIR)as;va[køayeTACaTMnijsMrab;pÁt;pÁg; EdlCaRTBüEdlGacbegIáttémø[FMCagmun)an. karbMElgkareRbI
R)as;sac;R)ak;[eTACaRTBüepSgeTotedIm,IbegIántémørebobenH ehAfa {bNþak;Tun{ . LÚveyIgbegáIttarag
tulükar.
- 15. 8
taragtulükar ¬Ékta³ erol¦
sac;R)ak; 7>000 R)ak;km©I 5>000
TMnijsMrab;pÁt;pÁg; 8>000 R)ak;cUlh‘un 10>000
15>000 15>000
]TahrN_TI 4> eK)anTijTMnijsMrab;pÁt;pÁg;kñúgtémø 8>000erol ehIy)anpÁt;pÁg;lk;kñúgtémø 11>000erol
ehIy)anTTYlkéRmenaHCasac;R)ak;. ebIsinCaeyIgKittamlkçN³eTVPaB eyIgGacbkRsay)andUcteTA .
k> TMnijsMrab;pÁt;pÁg;8>000erol )ankøayCasac;R)ak;cMnYn 11>000erol .
x> TMnijsMrab;pÁt;pÁg; 8>000erol )anfycuH Et)anekItmanplcMeNj 3>000erol .
LÚveyIgBinitüsßanPaBenHkñúgtarag .
mansac;R)ak;
18>000erol.
)anTTYlTuncMnYn10>000erol CaR)ak;cUlh‘unedIm,IeFIVGaCIvkmµ.ehIyEfmTaMg)anx©IBIFnaKar
EdlmanRbtibtiþkarnwgshKmn_ksikmµcMnYn 5>000erol . plcMeNj)an 3>000erol .
kareRbIR)as;srub)anERbRbYl køayeTACamancMnYn 18>000erol KWekIneLIg3>000erol bEnßmBIelIRbPB
TunénkarekorKredImEdlmanRtwmEt 15>000erol. EpñkRTBüEdlekIneLIgenH minEmnCakarx©IBIGñkdéTeLIy
dUecñHmincaM)ac;RtUvsgeT. dUecñHcMnYnenH nwgkøayeTACaTunsmaCikshKmn_ksikmµ .
k¾b:uEnþ eTaHCaehAfaTunsmaCikshKmn_ksikmµkIþ TunenHminEmnmantaMgBIedImenaHeT KWeK)anTTYl
BIkareFIVGaCIv kmµenHÉg. enHehAfaplcMeNj. LÚveyIgsakl,gbegIáttaragtulükar.
taragtulükar ¬Ékta³ erol¦
sac;R)ak; 18>000 R)ak;km©I 5>000
R)ak;cUlh‘un 10>000
plcMeNj¬TunsmaCikshKmn_ksikmµ¦ 3>000
18>000 18>000
TunsmaCikshKmn_ksikmµsrubKWesµInwg 13>000erol= R)ak;cUlh‘un 10>000erol plcMeNj
3>000erol. b:uEnþ ebItam]TahrN_TI3 TunsmaCikshKmn_ksikmµmanEt 10>000 erol b:ueNÑaH. dUecñH
plcMeNj KWeKKNna edayyk 13>000erol - 10>000erol = 3>000erol. manesckIþfa plcMeNj
nwgeFIV[TunsmaCikshKmn_ksikmµERbRbYl. edIm,IKNnaplcMeNjkñúgGMLúgeBlNamYyKW eKRtUvykTun
smaCikshKmn_ksikmµenAmunGMLúúgeBlcab;epþIm ¬edImRKa¦ dknwgTunsmaCik shKmn_ksikmµeRkaycb;
GMLúgeBlenaH ¬cugRKa¦. karKNnaEbbenHehAfa karKNnarkcMeNj¼xattam {viFIKNnaRTBüsm,tþi{ b¤
{viFIKNnatamtaragtulükar} .
- 17. 10
CMBUkTI3³ cMNUl cMNaynigr)aykarN_lT§pl nig taragtulüPaBsakl,g
enAkñúgCMBUkTI1 eyIg)anBnül;GMBIrebobeFVI { r)aykarN_hirBaØvtßú {epSg²tamry³karcuHbBa¢IKNenyü
ehIyenAkñúgCMBUkTI2 kñúgcMeNamr)aykarN_hirBaØvtßú eyIgk¾)anBnül;GMBI {taragtulükar { rYceTAehIy.
enAeBlenaH eyIgk¾GacKNnaR)ak;cMeNjsuTæ)anEdr EtetIR)ak;cMeNjsuTæenaHRtÚvKNnaedayviFINa ? tarag
EdlmancuHnUv {cMNUl{ nig {cMNay{ eKeGay eQµaHfa ³ {r)aykarN_lT§pl{. TRmg;Fmµtaénr)aykarN_
cMNUlmandUcxageRkamenH ³
r)aykarN_lT§pl
R)ak;cMeNjsuTæ cMNUl
cMNay
1>cMNUlnigcMNay
¬1¦ GVIeTAEdlehAfacMNay?
shRKaseRbIR)as;nUvvtßúEdlmantMélesdækic©epSg² manTaMgluykak;CaedIm ehIyeFVI[)at;bg;nUvvtßú TaMg
enaH edIm,IsMerc)annUveKaledARKb;RKg. ehIytamry³enaH k¾)anRbwgERbgedIm,ITTYlnUvvtßúEdlmantMélesdæ
kic©BIPaKIxageRkAmkvij elIsBIGVIEdl)an)at;bg;eTA. {cMNay} KWCakarvas;GVIEdl)aneRbIR)as; b¤)at;bg;eday
eFVIkarEbgEckeTAtamRbePT énkareRbIR)as;. cMNayCakarfycuHéntMélesdækic©rbs;shRKas dUecñHehIy
CalTæpl vaCaRbPBEdleFVIeGayFnFanfycuH. cMNayCakarfycuHén tMélesdækic©rbs;shRKas dUecñH
ehIyCalTæplvaCaRbPBEdleFVIeGayFnFansmaCikshKmn_ksikmµ ¬R)ak;cMeNj¦ fycuH KWmann½yfa
CasmasPaBGviC¢manenAkñúgkarKNnaR)ak;cMeNj.
¬2¦ GVIeTAEdlehAfacMNUl?
{cMNUl} KWCatMélesdækic©Edl)anmkBIxageRkA. cMNUlKWCakMenInéntMélesdækic©rbs;shRKas ehIy
k¾CamUlehtuEdlbNþaleGayekIneLIgnUvFnFan ¬R)ak;cMeNj¦ rbs;smaCikshKmn_ksikmµEdr mann½y
fa KWCaktþaviC¢manenAkñúgkarKNnarkR)ak;cMeNj. cMNUlnigR)ak;cMeNj mindUcKñaeT. R)ak;cMeNjKWCa
pldkrvagcMNUl nig cMNay.
- 18. 11
2>r)aykarN_lT§pl
¬1¦ viFIsaRsþkñúgkareFVIr)aykarN_lT§pl
sUmeyIgRtLb;eTAemIltaragtulükarenACMBUkTI2vij ehIyKNnaemIlR)ak;cMeNjsakemIl. R)ak;cMeNj
cMnYn3>000erol)anmkBIkarykRTBüsrubcugRKadknwgRTBüsrubedImRKa.b:uEnþviFIenHCaviFIKNnaedayRbeyal
mYyEtb:ueNÑaHEtebIKNanaedaypÞal;vijvaKWCaKMlatrvagtMéllkTMnij)an11>000erol ¬cMNUllk;TMnij
srub¦ nigtMélTijTMnijcUl8>000erol ¬cMNayTijTMnijcUlsrub¦.
enAeBlenH tMélTijTMnijcUlcMnYn 8>000erol KWCacMNaycMENkÉtMél11>000erolEdl RbmUl)anmk
vijKWCacMNUl. sUmeyIgBinitüemIlfaetIR)ak;cMeNjéntaragtulükarman smasPaBGVIxøH.
sac;R)ak; 18>000 R)ak;km©I 5>000
R)ak;cUlh‘un 10>000
R)ak;cMeNj 3>000
¬edImTunrbs;smaCik¦
18>000 18>000
Tinanub,vtþiénR)ak;cMeNjenHeKeGayeQµaHfa ³ {r)aykarN_lT§pl {.
enATIenHeKKNna edayeRbIsmIkar ³ cMNUl - cMNay =R)ak;cMeNjsuT§
viFIsaRsþKNnaR)ak;cMNUlenHeKehAfa ³ {viFIKNnacMeNjxat{.
b:uEnþeTaHCaKNnatamviFIKNnacMMeNjxat rW tamviFIKNnacMeNjnigxatEdlnwgBnül;enAeBleRkay
k¾edaylT§pléncMnYnR)ak;cMeNjsuTæKWesµIKña.
¬2¦ TMnak;TMngrvagtaragtulükar nig r)aykarN_lT§pl
eyIgGacsegçbGMBITMnak;TMngrvagtaragtulükarnigr)aykarN_lT§pl)andUcxageRkam ³
tamviFIKNnacMeNjxat R)ak;cMeNjsuTæ= cMNUl - cMNay
cMNUllk;TMnijsrub 11>000
cMNayTijTMnwjcUlsrub 8>000
R)ak;cMeNjsuTæ 3>000
- =cMNUl 11>000 cMNay8>000 cMeNjsuT§ 3>000
taragtulükar ¬Ékta ³ erol¦
- 19. 12
R)ak;suT§ 18>000 R)ak;km©I 5>000
R)ak;cUlh‘un 10>000
taragtulükar ¬Ékta³ erol¦
r)aykarN_lT§pl ¬Ékta ³ erol¦
R)ak;cMeNj 3>000 R)ak;cMeNj 3>000 cMNUlTMnijlk;)ansrub
¬edImTunrbs;smaCik¦ 11>000
cMNayTijTMnijcUlsrub
8>000
enAkñúgr)aykarN_lT§plcMNUlRtUvcuHenAxagNTan cMENkÉcMNayRtUvcuHenA xagNBn§. cMENkÉ
taragtulükarvij edaysaredImTunrbs;smaCikshKmn_ksikmµ RtUvcuHenAxagNTan ehIyR)ak;cMeNjsuTæ
EdlCaKMlatrvagcMNUlnigcMNay KWCaedIMmTunrbs;smaCikshKmn_ksikmµdUecñHCaFmµtaRtUvcuHenAxagNTan
Edr. R)ak;cMeNjsuT§ekIteLIgenAeBlEdl cMNUl > cMNay ehIyedayenAxagNTanmancMnYneRcInCagcMNUl
RtUvcuH enAxagNTan cMENkÉcMNayenAxagNBn§. niyayrYm smasPaBénR)ak;cMeNjsuT§ ¬xagNTan¦
RtUvbgðajedaycMNUl ¬xagNTan¦ nigcMNay ¬xagNBn§¦.
¬3¦ vIFIbegáIttaragtulüPaBsakl,g
BitehIyfa karcuHbBa©IKNenyümaneKaledAsMxan;KIerobcMeLIgnUvtaragtulükarnigr)aykarN_lT§pl b:uEnþ
FatuBit dMNak;kalmYymunnwgsMerceKaledAenaH eKbegáIttaragtulüPaBsakl,gmYysinEdlmanBnül;dUcxag
eRkam. TMnak;TMngrvagtaragtulüPaBsakl,g nig taragtulükar RBmTaMgr)aykarN_lT§pl manBnül;
edaysegçbdUcxageRkam cMENkÉnitiviFI énkarbegáIttaragtulüPaBsakl,g nwgmanBnül;lMGitenAeBlbnÞab;
CabnþeTot.
CadMbUg eyIgtMerobtaragtulükarnigr)aykarN_cMNUl elIeRkam eFobKñasakemIl.
- 20. 13
R)ak;km©I 5>000sac;R)ak; 18>000
R)ak;cUlh‘un 10>000
R)ak;cMeNjsuT§ 3>000
R)ak;cMeNjsuT§ 3>000 cMNUllk;TMnij)an 11>000
cMNayTijTMnijcUl 8>000
r)aykarN_lT§pl
taragtulükar
R)ak;cMeNj 3>000 RtUvcuHenAxagNTanpg nigxagNBn§pg. KWRtUvcuHbBa¢IDub dUecñH KMlatrbs;vaKWesµI
sUnü. TRmg;EbbenH RtÚv)aneKehAfa ³ {taragtulüPaBsakl,g{.
taragtulüPaBsakl,g ¬Ékta ³ erol¦
sac;R)ak; 18>000 R)ak;x©I 5>000
R)ak;cUlh‘un 10>000
cMNUllk;TMnij)an 11>000
cMNayTijTMnijcUl 8>000
cMeBaHkarBnül;mkdl;RtwmenH KWCadMbUg)anelIkyktaragtulükarmkBnül;bnÞab;mk)an elIkykr)ay
karN_lT§pleLIgmk ehIycugeRkaybMput)ansakl,gbegáIt taragtulüPaBsakl,gsakemIl. b:uEnþkñúgkarcuH
bBa¢IBitR)akd dUcEdlmanBnül;y:aglMGit enAkñúgCMBUkTI6 CadMbUgeKeFVItaragtulüPaBsakl,gmYysin rYcehIy
eTIbbegáIttaragtulükar nigr)aykarN_lT§pltameRkay.
ebIGBa©wgetItaragtulüPaBsakl,gRtUv)aneKbegáIteLIgtamrebobNa? cMeBaHkic©karEdl RtUveFVIkñúgdMNak;
kalmunnwgbegáIttaragenaH nwgBnül;lMGitenAkñúgCMBUkTI4.
- 21. 14
CMBUkTI4³ Rbtibtþikar KNnI karkt;RtaTinanub,vtþi
enAkñúgbBa¢IKNenyü skmµPaBEdlCakmµvtßúkñúgkarkt;RtakñúgbBa¢IeKehAfa }Rbtibtþikar }.
1>karyl;dwgGMBIBaküRbtibtþikarenAkñúgKNenyü
¬1¦ BaküRbtibtþikarkñúgn½yTUeTA
enAkñúgkareRbIR)as;TUeTA Bakü {Rbtibtþikar{eRkABIsMedAeTAelIskmµPaBdUcCakarTijlk;vtßú karpþl;nig TTYl
esvakmµ k¾eKeRbIsMrab;skmµPaB dUcCakareFVIkugRtanigkarcrcarpgEdr. b:uEnþminEmnRKb;skmµPaBén {Rbtibtþi
kar{enAkñúgkareRbIR)as;TUeTAmann½ydUcKñaenAkñúgbBa¢IKNenyüeT.
enAkñúgbBa¢IKNenyü eKsMedAeTAelIGVIEdlTak;TgnwgRTBüskmµ bMNul TunsmaCikAC ¬smasFatu
rbs;taragtulükar¦ nigcMNUl cMNay ¬smasFaturbs;r)aykarN_lT§pl¦. enAkñúgbBa¢IKNenyü cMeBaH
skmµPaBNaEdlminCHT§iBldl;RTBü bMNul TunsmaCik cMNUlnig cMNay eKminehAfa{Rbtibtþikar{eT.
pÞúyeTA vij skmµPaBxøHEdlminEmnmann½yfa CaRbtibtþikar kñúgn½yFmµta EbrCamann½yfaCaRbtibtþikar
eTAvijenAkñúg bBa¢IKNenyü. ]TahrN_ rbs;rbrRtUveKlYc rWGKarRtUv)at;bg;edaysarxül;BüúHCaedIm enHmin
Emnmann½yfa CaRbtibtþikarkñúgn½yFmµtaeT k¾b:uEnþenAkñúgbBa¢IKNenyüedaysarvaeFVI[mankarERbRbYldl;
RTBüskmµnig cMNay ¬enATIenHKWkarxatbg;¦ dUecñHeKehAfaCaRbtibtþikar.
BaküRbtibtþikarkñúgn½yFmµta (A,C) BaküRbtibtþikarkñúgbBa¢IKNenyü (B,C)
¬2¦ eTVPaK rbs;RbtibtþikarenAkñúgbBa¢IKNenyü
dUc)anerobrab;rYcmkehIybBa¢IKNenyüEdlelIkmksikSaenATIenHKWCabBa¢IKNenyüeTVPaKdUecñHehIykal
NaekItmanRbtibtþikarNamYysmasFatuelIsBI2nwgRtUvERbRbYl. enHehAfa³ {eTVPaKrbs;Rbtibtþikar{.
taragbgðaj EpñkAKWCaEpñkEdlminEmnCa
RbtibtþikarenAkñúgbBa©IKNenyü ehIyEpñkBKWCa
EpñkEdlRtUv)ancat;TucCa Rbtibtþikar EtenAkñúg
bBa¢IKNenyü.
A C B
- 22. 15
2> KNnInigeQµaHKNnI
¬1¦ GVIeTAehAfaKNnI
enAkñúgbBa¢IKNenyü eRkABIcMnYnCarUbiyb½NÑ ¬cMnYnTwkR)ak;¦EdlCaÉktaKNnaénkarcuHTinanub,vtþi karkt;
Rta eKeRbIÉkta {KNnI{. KNnIKWCasBaØamYyRbePT ]TahrN_ kalNamansac;R)ak;cUlmk eBlenaHvabgðaj
eGayeXIjkarekIneLIgénKNnI {sac;R)ak;{ pÞúyeTAvij kalNamankarecjeTAénsac;R)ak; eBlenaHvabgðaj
eGay eXIjkarfycuHénKNnI {sac;R)ak;{. GVIEdlbgðajnUvKNnIepSg²eBalKWxøwmsarénÉktaKNnanimYy²
eKeGayeQµaHfa {KNnI {. xøwmsarrbs;KNenyürYmman³
- eQµaHKNnI ¬RTBüskmµ bMNul Tun mUlFn ¦ plcMNUl bnÞúkcMNay
- EpñkxageqVgrbs; ;KNnIeKehAfaNBn§
- EpñkxagsþaMrbs;KNnIeKehAfaNTan
bec©ks½BÞNTan nig NBn§kñúgKNenyüKµann½yGVIeRkABINBn§CaEpñkxageqVg nig NTanCaEpñkxagsþaM
rbs;KNnImYyeT .
kñúgrUbPaBFmµta rbs;KNnImanTRmg;dUcGkSr T EdlRtUv)aneKehAfa KNnIGkSr :T :
-smtulürbs;KNnI ³ CavismPaBrvagbUksrubTwkR)ak;Edl)ankt;RtaxagNBn§ nig srubTwkR)ak;Edl)an
kt;RtaxagNTan
]> KNnIsac;R)ak;
¬2¦ kareFVIeGayeTACaRbB½n§nUvcMNat;RbePTénelxKNnI
KNnIRtUv)anEckCa2FM²KW ³
1-KNnItulükarman³ KNnIRTBüskmµ KNnIbMNul KNnImUlFnb¤Tun
2-KNnIr)aykarN_lT§plGaCIvkmµman³ KNnItémøTMnijbNþajlk; KNnIcMNayGaCIvkmµ pleRkA
GaCIvkmµ.
NBn§ sac;R)ak; NTan
smtulüedIm 10>000
clnaxagNBn§ 5>000 clnaxagNTan 4000
3>000 100
2>000
srubTwkR)ak;NBn§ 20>000 srubTwkR)ak;NTan 4>100
smtulü 15>900
- 23. 16
kareFVIeTACaRbB½n§
dUctarag)anbgðaj cMNat;fñak;rbs;elxKNnI KWmancMNat;fñak;CamUldæanEdlEbgEckCa5 rYmman ³
RTBüskmµ bMNul edImTunsmaCik cMNay nigcMNUl EdleKEbgEckCacMNat;fñak;edIm,IeGaymanPaBgayRsYl
edIm,IeqøIytbnwgxøwmsarlkçN³ RBmTaMgTMhMénkarRKb;RKgrbs;GaCIvkmµ.
¬3¦ KNnITUeTA elxKNnIEdleK)aneRbIenAkñúgkargarCMnYjrbs;shKmn_ksikmµ manRbEhl200mux.
RbB½n§KNnI
KNnIRTBüskmµ
KNnIbMNul
KNnIedImTunshKmn_
sac;R)ak;rWebLa
R)ak;epJIFnaKar
>>>>>>>>
KNnIcMNay
KNnIcMNUl
R)ak;minTan;bg;
R)ak;kMcI
R)ak;cUlh‘un
R)ak;Ex
R)ak;snSM
karR)ak;elIR)ak;eGayx©I
cMNayelIkareFVIdMeNIr
kéRmeCIgsarTTYl)an
cMNat;RbePTmuxKNnI
>>>>>>>>
>>>>>>>>
>>>>>>>>
cMNayelIEpñkTMnak;TMng
>>>>>>>>
>>>>>>>>
>>>>>>>>
- 24. 17
dUecñHehIyvamanPaBsaMjúaMcMeBaHGñksikSabBa¢IKNenyüdMbUg b:uEnþeKR)akdCaGaccab;)an nUvxøwmsar enaH
CabnþbnÞab; enAeBlbMeBjkargarCak;Esþgbniþcmþg².
enAeBlenH eyIgnwgBnül;GMBIelxKNnIEdleKniymeRbIjwkjab;enAkñúgbBa¢IKNenyürbs;shKmn_ksikmµ
nigxøwmsarrbs;va.
Epñk eQµaHKNnI karBnül;GMBIxøwmsar
RTBüskmµ
sac;R)ak;rWebLa
KNnIR)ak;epJIFnaKar
R)ak;[x©Imanlixitsnüa
KNnIGtifiCnb¤KNnIRtUvTar
dIFøI
GKar
]bkrN_kariyal½y
smÖar³dwkCBa¢Ún
sMPar³epSg²
R)ak;EdlmanenAkñúgéd ¬rUbiyb½NÑ CaedIm¦
KNnIEdlepJIenAtamsßab½nhirBaØvtßúdUcCaFnaKarCaedIm
R)ak;[smaCikx©I
éfølk;TMnijpÁt;pÁg; EtminTan;)anTTYlR)ak;¬lk;TMnijeCOCUnGtifiCn¦
dIEdlCakmµsiT§irbs;shKmn_ksikmµ
GKarEdlCakmµsiT§irbs;shKmn_ksikmµ
]bkrN_EdleRbIR)as;kñúgkariyal½y dUcCakuMBüT½r ma:sIunftcMlg>>>
smÖar³dwkCBa¢ÚnEdlCakmµsiT§irbs;shKmn_ksikmµ
tunigkuMBüÚT½rCaedImEdlCakmµsiT§irbs;shKmn_ksikmµ
bMNul
R)ak;beBaØImankalkMNt;b¤beBaØIsnSM
R)ak;km©I
KNnIGñkpÁt;pÁg; b¤KNnIRtUvsg
R)ak;TTYlbeNþaHGasnñ
R)ak;minTan;bg;
R)ak;beBaøIrbs;smaCikCaedIm ¬beBaØIeRkABIsmaCikk¾manEdr¦
R)ak;Edlx©ImkBIxageRkA
éføTijTMnijpÁt;pÁg; EtminTan;)anbg; ¬TijTMnijeCO¦
R)ak;Bn§elIR)ak;ebovtSCaedImEdlrkSarTukCabeNþaHGasnñ
KNnIGñkpÁt;pÁg;/bMNuleRkABIéføTijeCOnUvTMnijsRmab;lk;
TunshKmn_
R)ak;cUlh‘un
mUlniFibMrug
TunbNþúHbNþal
GtierkminTan;cat;Ecg
GMeNayBIsb,úrsCnnigGgÁkar
GMeNayBIraCrdæaPi)al
brimaNTwkR)ak;EdlsmaCikdak;TunvinieyaK
GtierkEdlekItecjBIskmµPaBGaCIvkmµ ¬R)ak;cMeNj¦
cMNay
karR)ak;énR)ak;beBaØI
karR)ak;km©I
cMNayTijTMnij
cMNayelIkareFVIdMeNIr
cMNayelITUrKmnaKmn_
cMNayelIkdak;lIEsg
cMNayepSg²
karR)ak;énR)ak;beBaØI
karR)ak;énR)ak;km©I
éføTijTMnijsRmab;pÁt;pÁg;
éføeFVIdMeNIreTAeFVIkarxageRkAnigéføeFVIdMeNIreTAeFVIkarenAkariyal½y
éføTMnak;TMngdUcCaéRbsNIy_nigTUrs½BÞCaedIm
éføcMNayelIkmµkr
éføcMNayepSgeTot
cMNUl
karR)ak;énR)ak;epJIenAFnaKar
karR)ak;énR)ak;eGayeKx©I
cMNUlBIkalk;TMnij
kéRmeCIgsarTTYl)an
cMNUlBIesvakmµepSg²
brimaNkarR)ak;)anBIR)ak;ep£IenAFnaKar
brimaNkarR)ak;)anBIR)ak;EdleGayeKx©I
éfølk;TMnijpÁt;pÁg;
brimaNkéRmeCIgsarEdlTTYl)anedaykarpþl;esvakmµ
- 25. 18
3>eKalkarN_énkarkt;RtaNTannigNBn§
¬1¦ viFIkñúgkarkt;RtakñúgKNnITaMg5
cMeBaHKNnITaMg5rYmman ³ KNnIRTBüskmµ KNnIbMNul KNnIedImTunsmaCik KNnI cMNaynigKNnI
cMNUl Edlmanc,ab;kñúgkarcuHbBa¢IdUcxageRkam.
eBalKW enAkñúgbBa¢IKNenyü manxÞg;sMrab;kt;RtacMnYn2 enAxageqVgnigxagsþaM cMeBaHRKb;KNnI EdlxÞg;xag
eqVgehAfa{NBn§{ehIyxÞg;xagsþaMehAfa {NTan {. ebIRTBüskmµekIneLIgeKRtUvcuHenAxag{NBn§ { ebIfy
cuHeKRtUvcuHenAxag {NTan{ ehIyRtUveKarBtamc,ab; EdlfaRTBüskmµtmanbrimaNfycuHpÞal;eT. ebIsin
eyIgeKarBtamc,ab;enH dUcRCabc,as; tamry³karBnül;enACMBUkTI2rYcmkehIy bMNuledImTunsmaCiknigcMNUl
pÞúyKñanwgRTBüskmµ kalNabMNulnigedImTunsmaCikekIneLIg nigcMNUlekIteLIg eKRtUvcuHenAxag {N
Tan{ ehIyebImankarfycuHrWlubecalRtUvcuHenAxag{NBn§{ vij. rIÉcMNayk¾dUcKñanwg RTBüskmµEdr ebIvaekIt
eLIgRtUvcuHenAxag{NBn§{ ebIlubecalRtUvcuHenAxag {NTan {. enHehAfa {eKalkarN_énkarkt;Rta N
TannigNBn§ {.
enAkñúgbBa¢IKNenyü RKb;RbtibtþikarEtgmanmux2 ¬eTVPaK¦ dUecñHehIyral;Rbtibtþikar RtUv)ancuHenAkñúg
KNnITaMgxagNTanpgnigNBn§pg edaymantMélesµIKña. GBa©wgehIyeTIb {cMnYnsrubxagNBn§{ nig
{cMnYnsrubxagNTan{ rbs;KNnITaMgGs;KWRtÚvesµIKñaRKb;eBlevla. enHehAfa³ {c,ab;tulükarNTan nig
NBn§{. ebIenAeBlNamYy cMnYnsrubxagNTan nigNBn§minesµIKñaeT eyIgGacdwgfamankarRcLMkñúgkarcuH
bBa¢I. enHehAfa³{muxgarRKb;RKgxøÜnÉgrbs;KNenyüeTVPaK{. k¾b:uEnþmuxgarenHvamankMritkMNt;Rtg;favamin
GacrkeXIjnUvkarPan;RcLM)aneT enAeBlEdlmankarPan;RcLMmuxKNnI nigkarPan;RcLMbrimaNmancMnYnesµIKña
rvagNTannigNBn§.
RTBüskmµ
ekIneLIg fycuH
bMNul
fycuH ekIneLIg
TunsmaCik
fycuH ekIneLIg
cMNUl
lubecal ekItman
cMNay
ekItman lubecal
- 26. 19
4>Gtßn½ynigrebobcuHcUlTinanub,vtþi
¬1¦ GVIeTAehAfaTinanub,vtþi?
Tinanub,vtþiKWCakarbgðajnUvRbtibtþikarenAkñúgbBa¢IKNenyüedayeRbIeQµaHKNnInigbrimaNTwkR)ak;. bBa¢I
¬esovePA¦Edlkt;RtaTinanub,vtþieGayeQµaHfa ³ esovePATinanub,vtþi. ]TahrN_Cak;EsþgehIygayyl; én
karkt;RtaTinanub,vtþi manlkçNHdUcxageRkam.
]TahrN_TI1 ³ enAéf¶TI5Ex1 )anTTYlR)ak;cUlh‘unCasac;R)ak;cMnYn10>000erolBIsmaCik.
Tinanub,vtþi ¬NBn§¦sac;R)ak; 10>000 ¬NTan¦R)ak;cUlh‘un 10>000
RTBüskmµ)anekIneLIgCasac;R)ak;cMnYn10>000erol eyIgkt;Rta10>000erol enAxagNBn§énKNnI
sac;R)ak; rwebLa EdlCaÉktaRbmUlpþúMsrubrbs;sac;R)ak; ehIyEdlCaeQµaHKNnI RTBüskmµmYy. mü:ageTot
edaysarTunsmaCik¬R)ak;cUlh‘un¦)anekIneLIgeyIgkt;Rta10>000erol enAxagNTanCa {R)ak;cUlh‘un{ enA
kñúgeQµaHKNnITunsmaCik. eBalKW Tinanub,vtþi KWCakarbMElgRbtibtþikarenAelIbBa¢IKNenyüdUcCasBaØaelxkUd
GBa©wg. mü:agvijeTot CaFmµtaenAkñúgTinanub,vtþieKmin eRbIÉktarUbiyb½NÑeT.
]TahrN_TI2³enAéf¶TI7Ex1)anx©ICaR)ak;cMnYn5>000erolBIFnaKarEdlmanRbtibtþikarnwgshKmn_ksikmµ .
Tinanub,vtþi ¬NBn§¦sac;R)ak;5>000 ¬NTan¦R)ak;km©I5>000
sac;R)ak;cMnYn5>000erol )anekIneLIgCa RTBüskmµ dUecñHeyIgkt;Rta5>000erolenAxag NBn§ edayeRbI
R)as;eQµaHKNnIsac;R)ak; . mü:ageTot edaysarR)ak;km©IEdlCabMNul)anekIneLIg eyIgkt;Rta5>000erol
enAxagNTanedayeRbIR)as;eQµaHKNnI rbs;bMNulEdlCa {R)ak;km©I }.
]TahrN_TI3 ³ enAéf¶TI15Ex1 ebIkR)ak;ExCasac;R)ak;cMnYn2>000eroleGayeTAbuKÁlik eQµaHesA bUNa.
Tinanub,vtþi¬NBn§¦R)ak;Ex 2>000 ¬NTan¦sac;R)ak;2>000
sac;R)ak;cMnYn2>000erol )anfycuHBIRTBüskmµ dUecñHeyIgkt;Rta 2>000erolenAxagNTanrbs;KNnI
sac;R)ak;. mü:ageTotedaysarcMNay)anekIn eLIgkñúgRTg;RTay CaR)ak;ExeyIgkt;Rta2>000erol enAxagN
Bn§edayeRbIKNnIcMNayEdlCa {R)ak;Ex}.
]TahrN_TI4³enAéf¶TI16Ex1TTYl)ankéRmeCIgsarCasac;R)ak;cMnYn20>000erolBIRkumh‘unBaNiC¢kmµsUkanImiuc
Tinanub,vtþi ¬NBn§¦sac;R)ak; 20>000 ¬NTan¦kéRmeCIgsarTTYl)an 20>000
sac;R)ak;)anekIneLIg dUecñHeyIgkt;Rta20>000erolenAxagNBn§edayeRbI KNnIsac;R)ak;. mü:ageTot
edaysarcMNUlEdlCakéRmeCIgsarTTYl)an )anekIteLIg eyIgkt;Rta 20>000erol enAxagNTan
edayeRbIKNnIcMNUl EdlCa {kéRmeCIgsarTTYl)an}.
Tinanub,vtþiKWCakarbgðajCaeXøagXøadUcxageRkam.
NBn§ ¬eQñaHKNnI¦ ¬TwkR)ak;¦ NTan ¬eQµaHKNnI¦ ¬TwkR)ak;¦
- 27. 20
taragTMnak;TMngP©ab;rvagsmasFaturbs;Rbtibtþikar
smasFatuenAxagNBn§
]TahrN_TI5 ³ enAéf¶TI20Ex1 )ansgrMls;R)ak;km©IBIFnaKarEdlmanRbtibtþikarCamYyshKmn_
ksikmµ Casac;R)ak;cMnYn3>000erol.
Tinanub,vtþi¬NBn§¦R)ak;kMm©I 3>000 ¬NTan¦sac;R)ak; 3>000
R)ak;km©IEdlCabMNul)anfycuH dUecñH eyIgkt;Rta3>000erolenAxagNBn§rbs;KNnIR)ak;km¢I.mü:ageTot
edaysarRTBüskmµCa sac;R)ak;)anfy cuH eyIgkt;Rta3>000erolenAxag NTanrbs; KNnIsac;R)ak;.
]TahrN_TI6 ³ enAéf¶TI30Ex1 )andak;R)ak;cMnYn4>000eroleTAkñúgKNnIR)ak;ep£IFnaKarrbs;AC Edl
manRbtibtþikarCamYyshKmn_ksikmµ.
Tinanub,vtþi¬NBn§¦KNnIR)ak;epJIFnaKar4>000 ¬NTan¦sac;R)ak; 4>000
RTBüskmµEdlCaKNnIsnSM)an ekIneLIg
dUecñHeyIgkt;Rta4>000erolenAxagNBn§rbs; {KNnIR)ak;ep£IFnaKar {;. mü:ageTot edaysarsac;R)ak;
)anfycuH eyIgkt;Rta4>000erolenA xagNTanrbs;KNnI{sac;R)ak;{.
]TahrN_TI7 ³ enAéf¶TI31Ex1 vik½yb½RtéføTUrs½BÞ1>000erolsMrab;ExenH)anmkdl;. vik½yb½RtenH
RtUvbg;enAExeRkay.
Tinanub,vtþi ¬NBn§¦cMNayelITUrKmnaKmn_ 1>000 ¬NTan¦R)ak;minTan;bg; 1>000
éføTUrs½BÞEdlCacMNay)anekItmaneLIgeyIgkt;Rta1>000erol enAxagNBn§edayeRbIKNnI cMNayEdl
Ca {cMNayelITUrKmnaKmn_}. mü:ageTotedaysarR)ak;minTan;bg; EdlCabMNul)anekIneLIg eyIgkt;Rta
1>000erolenAxagNTanrbs;KNnIcMNayEdlCa {R)ak;minTan;bg;}.
¬2¦ TMnak;TMngsmaeyaKénsmaFatuRbtibtþikar
eKEbgEckkarkt;RtaxagelI CasmasFatuenAxagNBn§nigsmasFatuenAxagNTan ehIyeKEtgEteXIj
manviFIsaRsþerobcM[)anerobrynUvcMNgrvagNBn§nigNTanenAeBlkt;RtaRbtibtþikarenAkñúgTinanub,vtþi.
taragenHmansar³RbeyaCn_enAeBleFVIkarerobcM[manreboberobrynUvkarkt;RtaNBn§ nigNTanén
elxKNnI nigenAeBlriHKitGMBIkarkt;RtaTinanub,vtþiCaedIm.
ExSP¢ab;rvag- - nig-Gt;man edaysareKKitfa CaFmµtaminGacekItman.
karekIneLIgénRTBü
karfycuHénbMNul
karfycuHénTunsmaCik
karekItmancMNay
karfycuHénRTBü
karekIneLIgénbMNul
karekIneLIgénTunsmaCik
karekItmancMNUl
<smasFatuénEpñkNBn§> <smasFatuénEpñkNTan >
- 29. 22
esovePAFMB
A XXX
esovePAFMA
B XXX
mü:agvijeTot karcMlgBIbBa©ITinanub,vtþimkdak;enAesovePAFMehAfa {karRsg;cUlesovePAFM {.
RTBü A ekIneLIg XXX bMNul BekIneLIg XXX.
¬NBn§¦ A XXX ¬NTan¦ B XXX
begáIttaragtulüPaBsakl,g
RbtibtþikarkñúgbBa¢IKNenyü ¬CaXøaeXøag¦
karkt;RtaTinanub,vtþi ¬CasBaØa¦
karcmøgcUlesovePAFM
RbmUlpþúMehIyKNna
- 30. 23
CMBUkTI5³ cMnucsMxan;énbBa¢IKNenyü
1>Gtßn½ynigtYnaTIrbs;bBa¢IKNenyü
¬1¦ Gtßn½yrbs;bBa¢IKNenyü
bBa¢IKNenyü KWCabBa¢Ikt;RtanUvRbtibtþikarEdlRbtibtþikarenaHCaBaküeRbIkñúgbBa¢IKNenyü ehIyCaTUeTAeK
kt;RtakñúgrUbPaBCaÉksarRkdas¬dUcCaesovePACaedIm¦ b:uEnþnaeBlbc©úb,nñenH eKk¾eXIjmankarkt;Rtatamry³
RbB½n§ma:ej:tic EdleKehAfabBa¢IeGLicRtUnic. karcuHbBa¢IKNenyü KWCakar kt;RtanUvRbtibtþikarEdlekIteLIg
tamlMdab;lMedayénkarekItmaneLIg bnÞab;mkRtUverobcM[man reboberobrynUvkMnt;RtaenaH ehIycugbBa©b;RtUv
begáItCataragtulükar nigr)aykarN_lT§pl.
¬2¦ RbePTbBa¢IKNenyü
bBa¢IKNenyüRtUv)anEbgEckCaesovePAFM nigbBa¢ICMnYykar.
① esovePAFM
esovePAFMenH eKehAfa esovePAbBa¢IKNenyüd¾sMxan;EdlminGacxVH)ankñúgkarkt;RtaKNenyüeTVPaB.
eBalKW eyIgRtUvkt;RtanUvRbtibtþikartamlMdab;lMedaycUleTAkñúgTinanub,vtþiþ rYcehIyerobcM nigkt;RtanUvelx
KNnInimYy² cUleTAkñúgesovePAFMTUeTA .
kt;RtanUvRbtibtþikartamlMdab;lMeday Tinanub,vtþiþui
bBa¢I
kt;RtanUvRbtibtþikartamRbePTKNnInimYy² esovePAFMTUeTA
dUc)anbgðajrYcmkehIykñúgCMBUkTI4 RbsinebIRbtibtþikarelIbBa¢IKNenyüekIteLIgdMbUgeK RtUveFVIkarEbg
EckRbePT rYceTIbkt;RtabBa©ÚleTAkñúgesovePATinanub,vtþiþui eTAtamlMdab;lMedayénkarbriecäT. eyIgnwgelIkyk
TMrg;énesovePATinanub,vtþuienACMBUkTI4 mkeFVICa]TahrN_bgðajCUndUcteTAenH .
- 31. 24
esovePATinanub,vtþi
kalbriecäT briyay NBn§ NTan
Ex
01
éf¶
5
¬sac;R)ak;¦
¬R)ak;cUlh‘un¦
)anTTYlkarbg;Casac;R)ak;BIsmaCikshKmn_ksikmµ
10>000
10>000
7 ¬sac;R)ak;¦
¬R)ak;kMcI¦
sac;R)ak;Edlx©IBIFnaKar
5>000
5>000
15 ¬R)ak;ebovtS¦
¬sac;R)ak;¦
ebIkR)ak;ebovtSCasac;R)ak;CUnbuKÁlik
2>000
2>000
16 ¬sac;R)ak;¦
¬cMNUlBIkMéreCIgsar¦
kMéreCIgsarEdlTTYl)anCasac;R)ak;BI Rkumh‘un
BaNiC¢kmµéstama:
20>000
20>000
20 ¬R)ak;km©I¦
¬sac;R)ak;¦
bMNulmYyEpñkEdlbg;Casac;R)ak;sgeTA
FnaKar
3>000
3>000
30 ¬KNnIR)ak;ep£IFnaKar¦
¬sac;R)ak;¦
kardak;R)ak;cUlkñúgKNnIR)ak;ep£IFnaKarshKmn_
ksikmµ
4>000
4>000
31 ¬karcMNayelITUrKmnaKmn_¦
¬R)ak;BMuTan;bg;¦
)anTTYlvik½yb½RtéføTUrs½BÞEdl)aneRbIR)as;
kñúgry³eBl1Ex
1>000
1>000
srubRbcaMEx 45>000 45>000
Rtg;enH eyIgRtUveFVIkarkt;RtabBa©ÚlnUvéf¶ExEdleFVIRbtibtþikarTaMgGs; cUleTAkñúgkUelan kalbriecäT
Edl)anEbgEckRbePTeTAkñúgkUelankMNt;sMKal;nigesckþIBnül;. karBnül;enHeKehAfa { kar Bnül;RtYs²}.
sac;R)ak;>>>>>>>>>>> KNnIR)ak;ep£IFnaKar>>>>>>>>>>>>>>R)ak;BMuTan;bg; >>>>>>>>>>>>>R)ak;km©I >>>>>>>>> R)ak;cUlh‘un >>>>>>
karcMNayelITUrKmnaKmn_>>>>>>>>>>> kMéreCIgsarEdlTTYl>>>>>>
- 32. 25
kñúgkUelanNTan nigNBn§ eyIgRtUveFVIkarkt;bBa©ÚlnUvcMnYnTwkR)ak;nimYy² ehIyeFVIkarbUksrubnUv
cMnYnTwkR)ak;EdleFVIRbtibtþikarkñúgry³eBl1ExenaH cUleTAkñúgkUelan {srubRbcaMEx}.
bnÞab;mk kt;RtabEgVBITinanub,vtþibBa©ÚleTAkñúgesovePAFMTUeTA dUcbgðajenAxageRkam ³
Tinanub,vtþi ¬NTan¦ sac;R)ak; 10>000 ¬NBn§¦ R)ak;cUlh‘un 10>000
sac;R)ak;
R)ak;cUlh‘un 10>000
kt;bBa©ÚlkñúgesovePAFM R)ak;cUlh‘un
sac;R)ak; 10>000
cUreFVIkarsakl,gkt;RtabBa©ÚleTAkñúgesovePAFMnimYy²dUcteTA.
sac;R)ak;
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
01 5 R)ak;cUlh‘un 10>000 mkra 15 R)ak;ebovtS 2>000
7 R)ak;km©I 5>000 20 R)ak;km©I 3>000
16 cMNUlBIkMéreCIgsar 20>000 30 R)ak;ep£IFnaKar 4>000
KNnIep£IFnaKar
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
01 30 ebLab¤sac;R)ak; 4>000
R)ak;BMuTan;bg;
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
mkra 31 karcMNayelI
TUrKmnaKmn_
1>000
R)ak;km©I
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
01 20 sac;R)ak; 3>000 mkra 7 sac;R)ak; 5>000
R)ak;cUlh‘un
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
mkra 5 sac;R)ak; 10>000
- 33. 26
karcMNayelITUrKmnaKmn_
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
01 31 R)ak;BMuTan;bg; 1>000
R)ak;ebovtS
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
01 15 sac;R)ak; 2>000
kMéreCIgsarEdl)anTTYl
kalbriecäT briyay NBn§ kalbriecäT briyay NTan
mkra 16 ebLa 20>000
enARtg;enH eyIgkt;Rtaéf¶ExénRbtibtþikarcUleTAkñúgkUelankalbriecäT ehIykt;RtaEpñkmçag eToténKNnI
EdlCamuxKNnIcUleTAkñúgkUelankMNt;sMKal;. cMeBaHkUelanNTan nigNBn§ KWRtUvkt;bBa©ÚlnUv
cMnYnTwkR)ak;erog²xøÜn.
b:uEnþ kñúgkarcuHbBa¢IKNenyüCak;EsþgnaeBlbc©úb,nñenHvij karkt;RtabEgVeTAkñúgesovePAFMTUeTA KWeFVIeLIg
edaysV½yRbvtþitamry³kMuBüÚT½r.
② bBa¢ICMnYykar
enHmanlkçN³xusBIesovePAFMedaysarBuMcaM)ac;erobcMTukCamun enAkñúgKNenyüeTVPaKeLIy b:uEnþvaRtUv
karcaM)ac;eBleFVIkarBRgIkGaCIvkmµ k¾dUcCakarbMEbkeTACasaxaGaCIvkmµrbs;Rkumh‘un.
]TahrN_ krNImansac;R)ak;ecjcUleRcIn eyIgRtUvcuHTinanub,vtþiþiGMBIRbtibtþikarecjcUl rYcbEgVrkt;bBa©Úl
eTAkñúgesovePAFM eFVIya:genH naMeGaybrimaNkt;bBa©ÚlmanTMhMFM. dUcenH edIm,IeGaymanRbsiT§PaBl¥eKRtUveRbI
esovePAbBa¢IBiessedIm,IeFVIkarkt;Rtasac;R)ak;EdlecjcUl ehIyeFVIkarbUksrubRbtibtþikarEdlekIteLIgkñúgry³
eBlmYyéf¶ rYcehIycuHbBa¢IeTAkñúgTinanub,vtþiþi nigcugbBa©b; bEgVrkt;bBa©ÚleTAkñúgesovePAFMTaMgGs; . cMeBaHbBa¢I
CMnYykar KWman {bBa¢Ikt;RtaCMnYykar} EdleyIgRtUvkt;RtatamlMdab;lMedaynUvRbtibtþikarcMeBaHeQµaHKNnI
¬dUceTAnwgTinanub,vtþiþi nig {esovePAFMCMnYykar} EdleyIgRtUveFIVkarerobcMnigkt;RtabMEbkCalMGit ¬dUcCa kEnøg
édKUGaCIvkmµCaedIm¦ nUvelxKNnI dUceTAnwgesovePAFMTUeTAEdr.
- 34. 27
bBa¢ICMnYykar
③ kic©karKNenyüCak;Esþg
eBlbc©uúb,nñenH eyIgGaceFVIkarbBa©ÚlTinñn½yedaypÞal;BIbgáan;édnigvik½yb½Rt¬TaMgenHehAfalixitbBa¢ak;¦>
esovePAFnaKarCaedIm cUleTAkñúgkMuBüÚT½r b¤k¾bBa¢ÚnnUvTinñn½ykargarepSg²edaypÞal; cUleTAkñúgRbB½n§KNenyü
¬eKehAfaDuyP¢ab;¦ Edl GaccuHbBa¢IKNnICasV½yRbvtþi)an eBalKWvaGaceFVIedayBMucaM)ac;eRbITinanub,vtþiþieT,Iy.
ehIymü:ageTotesovePAFMTUeTAnwgRtUv)anbegáIteLIgtamry³karerobcMTinñ½ykñúgRbB½n§kuMBüÚT½reRkayeBl)an
bBa©ÚlrYcral;nUvTinñn½yTaMgGs;enaHehIy. dUecñH kñúgkargarCak;Esþgrbs;KNenyü eTaHCamankarvivtþn_ERbRbYl
éneKalKMnitrbs;bBa¢IKNenyük¾BitEmn b:uEnþcMeBaHGtßn½yBitenaH KWminmanPaBxusKñaeTAnwgGVIEdleronkñúg
esovePAenHeT,Iy .
sMKal; ³ GMBIbgáan;éd nigrcnasm<½n§bgáan;édbBa¢Irbs;KNenyüEdlkMBugeRbIR)as;enARkum CA ¬CA Group¦
manP¢ab;bEnßmTukCaÉksareyag.
kt;RtatamlMdab;lMedaynUvRbtibtþi
karrbs;elxKNnIEdlman
bBa¢Ikt;RtaCMnYykar
¬bBa¢Isac;R)ak;ecjcUl¦
kt;RtabMEbkCalMGit
nUvelxKNnIEdlman
esovePAFMCMnYykar ¬esovePAFMkt;RtaBIR)ak;min
Tan;TTYlBIkarTij> esovePAFMkt;Rta BIR)ak;min
Tan;bg;BIkarTij> esovePAFMkt;RtaBIR)ak;ep£IFnaKar>
esovePAFMkt;RtaBIR)ak;kMcI¦
- 36. 29
KNnIRTBüskmµ
NBn§srub NTansrub
KNnIbMNul b¤RTBüGkmµ
NBn§srub NTansrub
KNnITunsmaCikshKmn_ksikmµ
NBn§srub NTansrub
KNnIcMNay
NBn§srub NTansrub
KNnIcMNUl
NBn§srub NTansrub
taragtulüPaBsakl,gsrub
NTan elxKNnI NBn§
KNnIRTBüskmµ
KNnIbMNul
KNnITunsmaCikshKmn_ksikmµ
KNnIcMNay
KNnIcMNUl
¬1¦ muxgarrbs;taragtulüPaBsakl,gsrub
eRkaykarbegáIttaragtulüPaBsakl,gsrub eyIgnwgGaceFVIkarBinitübBa¢ak;)andUcteTA .
① ebIcMnYnTwkR)ak;srubrbs;taragtulüPaBsakl,gsrubnigcMnYnTwkR)ak;srubEdlkt;RtaTukkñúg Tinanub,vtþi
mancMnYnRtUvKñaehIyenaH vaGacbBa¢ak;)anfa karcuHTinanub,vtþiRtUv)ankt;bBa¢Ún)anya:gRtwmRtUv. cMnYnTwkR)ak;
- 37. 30
srubkt;RtaTukkñúgTinanub,vtþikñúgCMBUkTI5 ¬bgðajCacMnYnTwkR)ak;srubRbcaMEx¦ mancMnYn45>000erol enAxag
kUelanNTannimYy² KWmancMnYn45>000erolRtUvKñaeTAnwgcMnYnTwkR)ak;srubrbs;taragtulüPaBsakl,gsrub.
RtUvKña
② edaycMnYnTwkR)ak;srubrbs;taragtulüPaBsakl,gsrubenAxagNTannigNBn§mancMnYn RtUvdUcKña
enaHGacbBa¢ak;c,as;BIPaBsIuKñarbs;esovePAFM)an. k¾bu:EnþRbsinebIeyIgkt; bRBa©asKña nUvelxKNnIxag NTan
cUlxagNBn§ nigNBn§cUlxagNTan b¤k¾kt;bBa©ÚlRclMnUvcMnYnTwkR)ak; dUcKñaenaH vaBi)aknwgniyayfa kar
kt;RtaTinanub,vtþinigesovePAFMsrubmanPaBRtwmRtUvCagtaragtulüPaBsakl,gsrubNas;. Rtg;enHmann½yfa
taragtulüPaBsakl,gsrubKWmanEdnkMritrbs;va.
¬2¦ RbePTéntaragtulüPaBsakl,g
enAkñúgtaragtulüPaBsakl,g minRtwmEtmantaragtulüPaBsakl,gsrubeT vak¾man {taragtulüPaBsak
l,gsmtulüsrub{ nig{taragtulüPaBsakl,gsmtulü{pgEdr .
① taragtulüPaBsakl,gsmtulüsrub
TnÞwmnwgkarbegáIttaragtulüPaBsakl,gsrub eKk¾eFVIkarkt;bBa©ÚlpgEdrnUvkarKNnaGMBIKmøat ¬smtulü¦
éncMnYnTwkR)ak;énNTannigNBn§rbs;muxKNnInimYy². enAkñúgkarcuHbBa¢IKNenyü ebIsinCaxagNBn§eRcIn
CagxagNTan eKehAfa{smtulüNBn§{ ehIyebIkñúgkrNIpÞúyBIenHvij eKehAfa {smtulüNTan{.
kñúgtaragtulüPaBsakl,geKeFVIkarkt;bBa©Úl{smtulüNBn§{ enAxagNBn§nig{smtulüNTan{ enAxag
NTan. ebIeFVIkarEksMrYltaragtulüPaBsakl,gsrub dUc)anbgðajBIxagedImeGayeTACataragtulüPaBsak
l,g smtulüsrubeKnwg)anTMrg;taragdUcxageRkamenH .
taragtulüPaBsakl,gsmtulüsrub ¬Ékta ³ erol¦
NBn§ eQµaHKNnI NTan
smtulü srub srub smtulü
26>000 35>000 sac;R)ak; 9>000
4>000 4>000 KNnIep£IFnaKar
R)ak;BMuTan;bg; 1>000 1>000
cMnYnTwkR)ak;srubkt;RtaTukkñúgTinanub,vtþi 45>000erol
cMnYnTwkR)ak;srubrbs;taragtulüPaBsakl,gsrub 45>000erol
- 38. 31
3>000 R)ak;kMcI 5>000 2>000
R)ak;cUlh‘un 10>000 10>000
1>000 1>000 R)ak;cMNayelITUrKmnaKmn_
2>000 2>000 R)ak;ebovtS
cMNUlBIkMéreCIgsar 20>000 20>000
33>000 45>000 srub 45>000 33>000
② taragtulüPaBsakl,gsmtulü
karbegáItCataragmYyEdlykEtEpñkmYyén { smtulü {rbs;taragtulüPaBsakl,gsmtulüsrubehAfa
taragtulüPaBsakl,gsmtulü. smtulüéneQµaHKNnIrbs;RTBüskmµ> bMNul> TunsmaCik KwbgðajBIcMnYn
TwkR)ak;bc©úb,nñrbs;muxKNnIenaH enAcMnuceBlEdl)anbegáIttaragtulüPaBsakl,g ehIycMEnkÉsmtulü én
eQµaHKNnIcMNUlnigcMNayvijKWbgðajGMBIcMnYnTwkR)ak;EdlekIteLIgkñúgkMLúgeBlEdl)anbegáIttaragtulüPaB
sakl,g. taragtulüPaBsakl,gsmtulümanTMrg;dUcxageRkamenH .
taragtulüPaBsakl,gsmtulü ¬Ékta ³ erol¦
NBn§ eQµaHKNnI NTan
26>000 sac;R)ak;
4>000 KNnIep£IFnaKar
R)ak;BMuTan;bg; 1>000
R)ak;km©I 2>000
R)ak;cUlh‘un 10>000
1>000 R)ak;cMNayelITUrKmnaKmn_
2>000 R)ak;ebovtS
cMNUlBIkMéreCIgsar 20>000
33>000 srub 33>000
2>taragtulüPaBsakl,gsmtulünigtaragtulükar> r)aykarN_lT§pl
dUc)anerobrab;kñúgCMBUkTI3rYcmkehIy taragtulüPaBsakl,gsmtulü KWCamUldæanénkarbegáIteGayeTA
Cataragtulükarnigr)aykarN__lT§pl. mann½yfaEpñkmYyénRTBüskmµ bMNul TunsmaCikrbs;taragtulüPaB
sakl,gsmtulü KWCataragtulükarehIyEpñkmYyéncMNUl cMNay vijCar)aykarN__lT§pl. edaysarKmøat
énRTBüskmµsrubnigbMNulsrub k¾dUcCaTunsmaCiksrub nigKmøaténcMNUlsrubnigcMNaysrub KWCaPaKcMENk
rbs;taragtulüPaBsakl,g dUcenHvaR)akdCamancMnYnRtUvKña ehIycMeBaHR)ak;cMeNjb¤xatvij RtUv)ankt;bBa©Úl
eTAkñúgtaragtulükarpg nigr)aykarN_lT§plpg.
- 39. 32
edIm,IeFVICaÉksareyag eBlbegáItCataragtulükarnigr)aykarN_lT§pl EdlekItecjBItaragtulüPaB
sakl,gsmtulü eKnwg)anCaTMrg;dUcxageRkam edaybgðajnUvtaragtulüPaBsakl,g smtulüenH CaTMrg;
GkSr T.
taragtulüPaBsakl,gsmtulü ¬Ékta ³ erol¦
sac;R)ak; 26>000 R)ak;BMuTan;bg; 1>000
KNnIR)ak;ep£IFnaKar 4>000 R)ak;km©I 2>000
R)ak;cMNayelITUrKmnaKmn_ 1>000 R)ak;cUlh‘un 10>000
R)ak;ebovtS 2>000 kMéreCIgsarEdlTTYl 20>000
33>000 33>000
taragtulükar
sac;R)ak; 26>000 R)ak;BMuTan;bg; 1>000
KNnIep£IFnaKar 4>000 R)ak;kMcI 2>000
R)ak;cUlh‘un 10>000
R)ak;cMeNj 17>000
30>000 30>000
r)aykarN_lT§pl
R)ak;cMNayelITUrKmnaKmn_ 1>000 kMéreCIgsarEdlTTYl 20>000
R)ak;ebovtS 2>000
R)ak;cMeNj 17>000
20>000 20>000
- 40. 33
CMBUkTI7³ karcuHbBa¢IKNenyürYmKñaénEpñknimYy²
1>karcuHTinanub,vtþiénsac;R)ak;
¬1¦ GVIeTAEdlRtUvcuHenAkñúgKNnIsac;R)ak;?
sac;R)ak; kñúgkarrs;enACaRbcaMéf¶ sMedAeTAelIrUbiyb½NÑ ¬R)ak;kak;; rWRkdas;R)ak;¦ cMENkÉkñúgkarcuHbBa©I
KNenyüvij GVI²EdleKeRbIR)as;)andUcrUbiyb½NÑ k¾RtUveKTUTat;cUlkñúgKNnI {sac;R)ak;{ Edr.
sac;R)ak;manRbePTdUcxageRkam ³
①mUlb,Tanb½Rt rWEskénsßab½nhirBaØvtßúnana
KWCavtßúEdlGacTTYlCasac;R)ak;)anPøam² cMeBaHbuKÁlNaEdlmanmUlb,Tanb½Rt ehIybgðajeTAsßab½n
hirBaØvtßúEdlCaGñkbg;.
¬2¦ ]TahrN_GMBIRbtibtþikarsac;R)ak;
]TahrN_TI 1 ³ enAéf¶TI1 Exmkra )anx©IR)ak;Casac;R)ak;cMnYn20>000erol.
Tinanub,vtþi ¬NBn§¦sac;R)ak;20>000 ¬NTan¦R)ak;km©I 20>000
edaysarmanekIneLIgnUvRTBüCasac;R)ak;cMnYn20>000eroleKcuHxagNBn§ Ca{sac;R)ak;} cMnYn 20>000
erol enAkñúgKNnIRTBüskmµ. mü:agvijeTot edaysarEtR)ak;km©IEdlCabMNul )anekIneLIgdUecñHeKcuHxag
NTan KNnIRTBüGkmµ Ca {R)ak;km©I } cMnYn 20>000erol.
]TahrN_TI 2³ enAéf¶TI10ExmkraeK)anbg;éføesvaTUrs½BÞcMnYn5>000erolCasac;R)ak;.
Tinanub,vtþi ¬NBn§¦cMNayelITUrKmnaKmn_ 5>000 ¬NTan¦sac;R)ak; 5>000
edaysarmancMNayelITUrKmnaKmn_cMnYn 5>000erolEdlCacMNaydUecñHeKcuHxagNBn§ :KNnIcMNay
elITUrKmnaKmn_} cMnYn5>000erol enAkñúgKNnIcMNay.mü:agvijeTotRTBüskmµk¾mankarfycuHCa sac;R)ak;
cMnYn5>000erolEdr dUecñHeKcuHxagNTanénKNnI {sac;R)ak; } cMnYn 5>000 erol.
edaysarmankarekIneLIgnUvsac;R)ak;cMnYn10>000erolEdlCaRTBüskmµ dUecñHeyIgcuHxagNBn§énKNnI
{sac;R)ak; } cMnYn10>000erol. m:üagvijeTot CacMNUl)anekItmannUvkarR)ak;cMnYn 10>000erol dUecñHeKcuH
xagNTanénKNnI{karR)ak;Edl)anTTYl} enAkñúgKNnIcMNUl.
]TahrN_TI 3³ enAéf¶TI20 Exmkra)anTTYlR)ak;kéRmeCIgsar cMnYn25>000erol CamUlb,Tanb½Rt.
Tinanub,vtþi ¬NBn§¦sac;R)ak; 25>000 ¬NTan¦R)ak;kéRmeCIgsar 25>000
mankarekIneLIgnUvsac;R)ak;cMnYn25>000erolEdlCaRTBüskmµ dUecñH eyIgcuHxagNBn§énKNnI {sac;
R)ak;} cMnYn 25>000erol. mü:agvijeTotedaymankarekIteLIgnUvR)ak;kéRmeCIgsarcMnYn 25>000erolEdl
CacMNUl dUecñHeyIgcuHxagNTanénKNnI {R)ak;kMéreCIgsar} cMnYn 25>000 erolenAkñúgKNnIcMNUl.
- 41. 34
]TahrN_TI 4³ enAéf¶TI30 Exmkra)ansgR)ak;km©IcMnYn10>000erolvij.
Tinanub,vtþi ¬NBn§¦R)ak;km©I 10>000 ¬NTan¦sac;R)ak; 10>000
edaymankarfycuHnUvR)ak;km©IEdlCabMNul dUecñHeyIgcuHxagNBn§énKNnI{R)ak;km©I} cMnYn 10>000erol
enAkñúgKNnIbMNul. mü:agvijeTotedaysarmankarfycuHénsac;R)ak;Edl CaRTBüskmµ dUecñHeyIgcuHxagN
TanénKNnI {sac;R)ak;} cMnYn10>000erol.
¬3¦ bBa©IKNenyüCMnYybEnßmEdlkt;RtanUvGtßn½yénKNnIsac;R)ak;
bBa¢Ikt;RtakarecjcUlénsac;R)ak; man {bBa¢Ikt;RtakarecjcUlénsac;R)ak;} EdlCaesovePACMnYykar
kt;RtanUvkarecjcUlénsac;R)ak;. cMeBaHTRmg;rbs;vamanlkçNHdUcxageRkam.enATIenHeyIgelIkyk]TahrN_
sþIGMBIRbtibtþikarsac;R)ak;enAelx ¬2¦mkBnül;.
bBa¢Ikt;RtakarecjcUlénsac;R)ak; b¤ bBa¢IebLa b¤ Tinanub,vtiebLa ¬Ékta ³ erol¦
Ex éf¶ briyay cMNUl cMNay smtulü
mkra 1 R)ak;km©IEdleK)anbBa©ÚleGay 20>000 20>000
10 bg;R)ak;éføTUrs½BÞ 5>000 15>000
20 R)ak;kéRmeCIgsarEdleK)anbBa©ÚleGay 25>000 40>000
30 sgR)ak;km©ImYycMENk 10>000 30>000
2>karcuHTinanub,vtþiénR)ak;ep£IFnaKar
¬1¦ RbePTénR)ak;ep£IFnaKar
R)ak;ep£IFnaKarKWCaR)ak;EdlepJITukenAÉsßab½nhirBaØvtßú b¤k¾FnaKarEdlmanRbtibtþikarnigshKmn_ksikmµ
mandUcCa ³ KNnIbeBaØIsnSM nigKNnIbeBaØIsnSMmankalkMNt;.
¬2¦]TahrN_GMBIRbtibtþikarR)ak;snSM
eyIg)anyksac;R)ak;cMnYn10 000eroleTAepJITukenAkñúgFnaKarEdlmanRbtibtþikarCamYyAC
Tinanub,vtþi ¬NBnæ¦KNnIR)ak;epJIFnaKar 10000 ¬NTan¦ sac;R)ak; 10000
3>karcuHTinanub,vtþiénR)ak;km©I
¬1¦ GVIeTAEdlehAfaR)ak;km©I ?
R)ak;km©IKWCa eQµaHKNnImYyénKNnIbMNul ¬b¤RTBüGkmµ¦ EdlRtUv)aneRbIR)as;kñúgkrNIx©ITunEdlmankar
kMNt;eBlevlaRtUvbg;sgvijc,as;las;BIFnaKar b¤k¾sßab½nhirBaØvtßúepSg²eTot ehIyRbsinebIkarx©IenaHman
cuHkic©snüaCalayl½kçGkSr eKcuHCaelxKNnImYyEdlehAfa {R)ak;km©Imanlixitsnüa}. mü:agvijeTot
karx©IR)ak;enHvabgáeGaymankarekIteLIgnUvkarR)ak; ehIycMeBaHkarR)ak; elIR)ak;km©IenaH RtUveKTUTat;kñúgmux
- 44. 37
]TahrN_TI 2³ smaCikeQµaH vn evt )anbBa©ÚlCasac;R)ak;cMnYn50>000erol cUleTAkñúgKNnIR)ak;
beBaØIsnSM edaybBa©Últamm:asuInATM.
Tinanub,vtþi ¬NBn§¦sac;R)ak; 50>000 ¬NTan¦KNnIR)ak;beBaØIsnSM 50>000
]TahrN_TI3³ )anTTYlmUlb,Tanb½Rt¬Esk¦rbs;FnaKarkaNaDIy:acMnYn 30>000erolnigsac;R)ak;
cMnYn 10>000erol BIsmaCikeQµaH em:A say ehIy)anbBa©ÚleTAkñúgkugKNnIR)ak;beBaØIsnSMrbs;Kat;.
Tinanub,vtþi ¬NBn§¦sac;R)ak; 40>000 ¬NTan¦KNnIR)ak;beBaØIsnSM 40>000
Eskrbs;FnaKarkaNaDIya:RtUv)anKitCasac;R)ak;enAkñúgbBa¢IKNenyü.
¬3¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarénkardkR)ak;BIKNnIR)ak;beBaØIsnSM
]TahrN_TI 1¦smaCikeQµaHEkb ky)andkCasac;R)ak;cMnYn100>000erolBIKNnIR)ak;beBaØIsnSMrbs;Kat;.
Tinanub,vtþi ¬NBn§¦KNnIR)ak;beBaØIsnSM 100>000 ¬NTan¦sac;R)ak; 100>000
]TahrN_TI 2¦ smaCikeQµaHyay vit)andkR)ak;cMnYn20>000erolBIKNnIR)ak;beBaØIsnSMtamm:asuInATM.
Tinanub,vtþi ¬NBn§¦KNnIR)ak;beBaØIsnSM 20>000 ¬NTan¦sac;R)ak; 20>000
¬4¦ rebobKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSM
cMnYnTwkR)ak;EdlRtUvbg;sRmab;karR)ak;KNnIR)ak;beBaØIsnSMRtUv)anKNnaenAeBlcugeRkay ¬enHehAfa éf¶
TUTat;karR)ak;¦énry³eBlEdlRtUvKitkarR)ak; ¬Fmµtary³eBlknøHqñaM¦. karR)ak;beBaØIKWCakarsrubTinanub,vtþi
edayeyaleTAtambrimaNTwkR)ak;srub.
kñúgkarKNnakarR)ak;KNnIR)ak;beBaØIsnSM CatMbUgKNnacMnYnéf¶munnwgsmtulücugeRkayERbRbYl rYcykcMnYn
éf¶enaH KuNnwgsmtulücugeRkayrbs;vanImYy²edIm,IrkplKuNrbs;va. enHeKehAfa {plKuNsmtulü{.
ehIyenA éf¶TUTat;karR)ak;eKsrubplKuNsrubkñúgkMLúgeBlKNnakarR)ak; ehIyKuNvanwg GRtakarR)ak; rYcEck
nwgcMnYn 365éf¶ eFVIdUecñHeKnwgTTYl)ancMnYnkarR)ak;. karKNnaRtUveFVIeLIg Cas½VyRbvtþiedaykuMBüÚT½r dUecñHkñúg
kareFVI kargarCak;EsþgKWminBak;B½n§nwgkargarenHpÞal;eT.
]TahrN_¦ enAéf¶KNnakarR)ak; eKKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSM. GRtakarR)ak;KW 0>5% ehIycMnYn
plKuN srubénsmtulüKW 73>000>000erol.
Tinanub,vtþi ¬NBn§¦karR)ak;énR)ak;beBaØIsnSM 1>000 ¬NTan¦KNnIR)ak;beBaØIsnSM1>000
73>000>000 x 0>5%365éf¶= 1>000
karR)ak;énR)ak;beBaØIsnSM KWCaelxKNnIrbs;cMNay.
¬5¦ rcnasm<½n§énkarKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSM
eBlenHeyIgnwgBnül;GMBImUldæanRKwHkñúgkarKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSM. edIm,IgayRsYlkñúg
karBnül;eyIg]bmafamankarkt;RtakñúgKNnIR)ak;beBaØIsnSMdUcxageRkam.
- 45. 38
kal
briecäT
karsegçb R)ak;dk R)ak;bBa©Úl smtulü cMnYnéf¶
plKuN
smtulü
4 1 ebIkKNnItMbUg 100>000 100>000 19 1>900>000
20 kat ¬dkR)ak;¦ 20>000 80>000 10 800>000
30 éføTUrs½BÞ 6>450 73>550 1 73>500
5 1 kat ¬bBa©ÚlR)ak;¦ 39>950 113>500 9 1>021>500
10 esovePAFnaKar¬dkR)ak;¦ 60>000 53>500 2 107>000
12 éføTwkm:asIun 5>500 48>000 3 144>000
15 esovePAFnaKar¬bBa©ÚlR)ak;¦ 150>000 198>000 10 1>980>000
25 epÞreTAK>beBaØIsnSMmankalkMNt; 150>000 48>000 11 528>000
6 5 eRkDItkat 47>500 500
10 esovePAFnaKar¬bBa©ÚlR)ak;¦ 87>500 88>000 5 440>000
15 epÞrR)ak; 52>500 35>500 5 177>500
20 kat ¬dkR)ak;¦ 10>000 25>500 5 127>500
25 éføTUrs½BÞ 7>000 18>500 7 129>500
31 srub 358>950 377>450 7>428>500
R)ak;bgVileTAcugqñaM 18>500 0 karR)ak; 203
377>450 377>450
7 1 R)ak;bgVilBIedImqñaM 18>500
karR)ak;enAedImqñaM 203 18>703 9 168>300
10 kat ¬dkR)ak;¦ 10>000 8>703
viFIsaRsþénkarKNnakarR)ak;rbs;KNnIR)ak;beBaØIsnSMRtUv)aneKehAfa{ c,ab;plKuNsmtulü{ Edlman
lkçxNÐ dUcxageRkam.
Éktarbs;karR)ak;>>>>>KWCaÉktaEdlkMNt;karR)ak;. kñúg]TahrN_enHeKyk 100 erolCaÉkta. smtulü
enAéf¶TI30 Exemsa KW 73>550erol b:uEnþkñúgkarKNnakarR)ak; eKKitfa)anTTYlR)ak;beBaØIEt 73>500erol
kñúg1éf¶enaH. ehIydUcKñaenHEdrsmtulüenAéf¶TI1 Exkkáda KW18>703erol EteKKitEt 18>700erol
b:ueNÑaHCa brimaN EdlepJIkñúgkMLúgeBl9éf¶enaH.
smtulüGb,brmaEdlRtUvpþl;karR)ak;>>>>>KWsmtulüR)ak;beBaØITabbMputEdlmanP¢ab;karR)ak;. enAeBl
enHeyIg]bmafaebIsmtulüminelIsBI1>000eroleTKWminGacTTYl)ankarR)ak;eLIy. dUecñH smtulü500erol
enAéf¶TI5ExmifunaminGacTTYl)ankarR)ak;eLIy.
- 46. 39
plKuNsmtulüsrub
karKNnacMnYnéf¶énsmtulü>>>>>>>KitBIéf¶EdlsmtulüenaHekItmanrhUtdl;éf¶munéf¶EdlsmtulüenaHERbRbYl.
enHehAfa { karkat;xagcugecal { .
GRtakarR)ak;>>>>GRtakarR)ak;EdlKitkñúg1qñaMehAfa{GRtakarR)ak;RbcaMqñaM{. kñúg]TahrN_enHeyIg KNna
edayKitGRtakarR)ak;RbcaMqñaM1%.
plKuNsmtulü>>>>smtulü¬minEmnsmtulüBiteT KWbrimaNKitRtwmxÞg;ryedayminykbrimaN xÞg;ray
xagcugeT¦ KuNnwgcMnYnéf¶¬Edl)anKNnaenAkñúg¦. rebobKNnabrimaNkarR)ak;KWKuN GRtakarR)ak;RbcaMqñaM
CamYyplKuNsmtulüsrub rYcEcknwgcMnYn365éf¶. eyIgsegçb]TahrN_ xagelI)andUcteTA 7>428>500 x
1 %365 203erol
¬ehIykarR)ak;RtUv)ankat;xagcugEdlminRKb;ÉktaerolenaH¦.
ry³eBlKNnakarR)ak;>>>>>>1qñaMEckecjCa2KWedImqñaMnigcugqñaM. enAkñúg]TahrN_enHry³eBl BIéf¶TI1
Exmkra rhUtdl;éf¶TI31 Exmifuna ehAfaedImqñaM ry³eBlBIéf¶TI1 Exkkáda rhUtdl;cugEx2ehAfacugqñaM.
karbBa©ÜlkarR)ak;eTAkñúgR)ak;beBaØIedIm>>>>>KWbUkkarR)ak;Edl)anKNnaehIyenaHcUleTAkñúgbrimaNR)ak;beBaØI
edIm. kñúg]TahrN_enHkarR)ak;enAéf¶TI1Exmkra dl;éf¶TI31ExmifunaRtUv)anbUkbBa©ÚleTAkñúgR)ak;beBaØIedIm
enAéf¶bnÞab;KW éf¶TI1Exkkáda.
3>karcuHTinanub,vtþiénKNnIR)ak;beBaØImankalkMNt;
KNnIR)ak;beBaØImankalkMNt;KWCaKNnIEdlmanP¢ab;nUvkic©snüaminGacdkR)ak;mkvij)an muneBlkalkMNt;
mkdl;. kalkMNt;enHRtUv)ankMNt;ry³eBlkMNt;NamYyTukCamun b¤m©as; KNnICaGñkkMNt;éf¶NamYykñúgry³
eBlkMNt; ehIyCaeKalkarN_ minGacdk)aneTmuneBlkMNt;mkdl;. cMeBaHsnSM mankalkMNt;enHm©as;KNnI
Gac sMercfaepJITukCabeNþaHGasnñkñúgkMLúgeBlNamYy b¤k¾epJITukbUk bnþbnÞab;. krNIepJITukCabeNþaHGasnñ kñúg
kMLúgeBlNamYy m©as;KNnIGacsMercfaetIbnþepJICasV½yRbvtþi b¤k¾Gt;eTenAeBl kalkMNt;)anmkdl;. ehIy
enA kñúgkrNIebIkKNnIR)ak;beBaØImankalkMNt;m©as; KNnInwgTTYl)anb½NÑbBa¢ak; KNnIR)ak;beBaØImankal
kMNt; b¤ esovePAKNnIR)ak;beBaØImankalkMNt; ¬krNIxøH rYmKñaCamYyKNnITUeTA¦TukCaPsþútag. enAkñúgkargar
smtulüA
smtulüB
cMnYnéf¶EdlmantulüPaBdUcKña
dU cxa g e lI
plKuNsmtulü A
plKuNsmtulü B
karR)ak;srub=plKuNsmtulüsrub GRtakarR)ak;¬qñaM¦365éf¶
- 47. 40
CMnYj karkt;RtaKNnIR)ak;beBaØImankalkMNt;enH RtUveFVIeLIgedaykuMBüÚT½rCasV½yRbvtþib:uEnþenAkñúgesovePAenH
eyIgnwgbgðaj ]TahrN_xøH²kñúgkarkt;Rtagay².
¬1¦ karcuHTinanub,vtþienAeBlTTYlR)ak;cUlkñúgKNnIR)ak;beBaØImankalkMNt;
]TahrN_ enAéf¶TI1ExkumÖ³ qñaM 1X eyIg)anTTYlR)ak;36>500>000erolBIsmaCikeQµaH sam say bBa©Úl
kñúgKNnIR)ak;beBaØImankalkMNt;Edldl;kMNt;enAéf¶TI1 ExsIha qñaM 1X .
GRtakarR)ak;KW2%kñúg1qñaMehIyR)ak;enHRtUv)anepÞrmkBIKNnIR)ak;beBaØIrbs;smaCikxagelI.
Tinanub,vtþi¬NBn§¦KNnIR)ak;beBaØIsnSM36>500>000 ¬NTan¦KNnIR)ak;beBaØImankalkMNt;36>500>000
¬2¦ karcuHTinanub,vtþiénkardkR)ak;ecjBIKNnIR)ak;beBaØImankalkMNt;
]TahrN_ enAéf¶TI1 ExsIhaqñaM 1X KNnIR)ak;beBaØImankalkMNt;xagelI)andl;éf¶kMNt; ehIybrimaNsrub
TaMg edIm TaMgkarR)ak;RtUv)anbBa©ÚleTAkñúgKNnIR)ak;beBaØIsnSMrbs;smaCiksam say.
Tinanub,vtþi ¬NBn§¦K>R)ak;beBaØImankalkMNt;36>500>000 ¬NTan¦K>R)ak;beBaØIsnSM36>866>000
karR)ak;énR)ak;beBaØIsnSM 366>000
karR)ak;beBaØI 36>500>000erolx 2% x 183éf¶365éf¶= 366>000erol
183éf¶= ¬Exemsa 30éf¶ +Ex]sPa 31éf¶+Exmifuna 30éf¶ +Exkkáda 31éf¶ +ExsIha 31éf¶ + ExkBaØa 30éf¶¦
karR)ak;beBaØIKitRtwméf¶mundl;éf¶kMNt;. enHehAfa{karkat;xagcugecj{.
¬3¦ GMBIéf¶dl;kMNt;rbs;KNnIR)ak;beBaØImankalkMNt;
eyIg)anBnül;ehIyfaKNnIR)ak;beBaØImankalkMNt; P¢ab;CamYynUvkic©snüaEdlminGacdkR)ak;ykvij kñúg
kMLúgeBlmYyEdl)ankMNt;. éf¶EdlbBa©b;ry³eBlkMNt;enaHehAfa { éf¶dl;kMNt; {. ]bmafa ebITTYleFVI
KNnIR)ak;beBaØImankalkMNt;ry³eBl1qñaM enAéf¶TI 1Ex kumÖ³ enaHéf¶dl;kMNt;rbs;vaKWéf¶TI1 ExkumÖ³ naqñaM
eRkay.
¬4¦ kardkR)ak;BIKNnIR)ak;beBaØImankalkMNt;nigkarbg;karR)ak;
Tak;TgeTAnwgkardkR)ak;BIKNnIR)ak;beBaØImankalkMNt;enAeBléf¶dl;kMNt;mkdl;manviFIsaRsþ4dUcxageRkam
RbKl;R)ak;eGayvij ehIybg;karR)ak;CUnkñúgeBlCamYyKña enAéf¶dl;kMNt;
RbKl;R)ak;eGayvij ehIybg;karR)ak;CUnkñúgeBlCamYyKña eRkayéf¶dl;kMNt;
eRkayéf¶dl;kMNt;bnþKNnIR)ak;beBaØImankalkMNt;CafµI
viFIsaRsþelx KWRbKl;R)ak;eGayvijenAéf¶dl;kMNt;enaHdUc)anBnül;rYcmkehIy.
viFIsaRsþelxKWRbKl;R)ak;CUnvijenAeRkayéf¶dl;kMNt;cMnYnéf¶eRkayéf¶dl;kMNt;eKrab;dUcKñanwgKNnIsnSM.
viFIsaRsþelx RtUv)anEbgEckxøwmsarénkarbnþCa3RbePT. eBalKWkrNIbnþbrimaN dUceBlmunkrNIbnþ
edaybEnßmbrimaNR)ak; nigkrNIbnþedaybnßybrimaNR)ak;.
- 48. 41
¬5¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarTak;Tgnwg KNnIR)ak;beBaØImankalkMNt;
]TahrN_TI 1¦ enAéf¶TI1Ex]sPa qñaMX eyIgTTYlCasac;R)ak;cMnYn500>000erol cUlkñúgKNnIR)ak;beBaØIman
kalkMNt; ¬1qñaM¦ BIsmaCikeQµaHtatnI. karR)ak;RbcaMqñaMKW3%.
Tinanub,vtþi ¬NBn§¦sac;R)ak; 500>000 ¬NTan¦K>R)ak;beBaØIsnSMmankalkMNt; 500>000
]TahrN_TI 2¦ enAéf¶TI30 Exmifuna qñaM X eyIg)anTTYlTYlR)ak;cMnYn300>000erolEdlepÞrmkBIKNnIR)ak;
beBaØIsnSMrbs;smaCikeQµaH b:y Esb bBa©ÚlkñúgKNnIR)ak;beBaØImankalkMNt;EdleBjkMNt;enAéf¶TI28
ExFñÚ ehIyEdlmanGRtakarR)ak;RbcaMqñaM1>8%.
Tinanub,vtþi ¬NBn§¦K>R)ak;beBaØIsnSM 300>000 ¬NTan¦K>R)ak;beBaØIsnSMmankalkMNt; 300>000
]TahrN_TI3¦enAéf¶TI11 Ex]sPa qñaM 1X KNnIR)ak;beBaØImankalkMNt;enAéf¶TI1 Ex]sPa rbs;smaCikb:y
EsbenA kñúg]TahrN_TI1 )anhYskalkMNt;eTAehIy ehIyenAéf¶enaHeK)anRbKl;CUnvijCasac;R)ak;. b:uEnþkar
R)ak;TaMgGs;RtUv)anRbKl;CUnedaybBa©ÚleTAkñúgKNnIR)ak;beBaØIsnSM. GRtakarR)ak;rbs;KNnIR)ak;beBaØIsnSMKW
1% kñúg 1qñaM.
Tinanub,vtþi ¬NBn§¦K>R)ak;beBaØImankalkMNt; 500>000 ¬NTan¦ sac;R)ak; 500>000
karR)ak;énR)ak;beBaØIsnSM 15>136 K>R)ak;beBaØIsnSM 15>136
karR)ak;rbs;KNnIR)ak;beBaØImankalkMNt; 500>000 x 3% = 15>000erol
karR)ak;rbs;KNnIR)ak;beBaØIsnSM 500>000 x 10éf¶ x 1%365 136erol
kñúgkrNIbnþKNnIR)ak;beBaØÍmankakMNt;eRkayeBlhYséf¶dl;kMNt; karKNnakarR)ak;KWRtUveFVIdUcxageRkam.
]TahrN_TI 4¦ enAéf¶TI20 Exmifuna qñaM 1X smaCik RBab suk)andak;BaküsuMbnþKNnIR)ak;beBaØImankalkMNt;
CafµI. KNnIBImun)anebIkenAéf¶TI1Ex mifuna qñaMX EdlmankarR)ak;RbcaMqñaM2% nigR)ak;edIm 200>000 erol.
Kat;bnþry³eBl1qñaMnigtMelIgR)ak;edImrhUtdl;300>000erol. GRtakarR)ak;rbs;KNnIR)ak;beBaØImankal
kMNt;fµIenHKW2>1%kñúg1qñaMehIyR)ak;caM)ac;sMrab;tMelIgR)ak;edImKW)anmkBIkarR)ak;nigsac;R)ak;. ehIykarR)ak;
KNnIR)ak;beBaØIsnSM KW1% kñúg1qñaM.
Tinanub,vtþi¬NBn§¦K>R)ak;beBaØImankalkMNt;200>000¬NTan¦K>R)ak;beBaØImankalkMNt;300>000
karR)ak;énR)ak;beBaØIsnSM 4>104
sac;R)ak; 95>896
karR)ak;rbs;KNnIR)ak;beBaØIsnSMmankalkMNt;200>000erolx 2% = 4>000erol
karR)ak;rbs;KNnIR)ak;beBaØIsnSM200>000erolx 19éf¶x 1%365éf¶104erol
karR)ak;Edl)ansnüasMrab;ry³eBlcuHkugRta ¬R)ak;edImcMnYnéf¶Kitcab;BIéf¶dl;kalkMNt;
rhUtdl;éf¶munéf¶bnþGRtakarR)ak;KNnIsBa¢½yenAéf¶bnþCafµI365éf¶ ¦karR)ak;beBaØI
- 49. 42
]TahrN_TI 5¦enAéf¶TI3 Exmkra qñaMMXI Tak;TgnwgKNnIR)ak;beBaØImankalkMNt;EdlmanenAkñúg ]TahrN_TI2
smaCik b:y Esb)andak;BaküsuMdkR)ak;Rtlb;vij ehIyk¾TTYl)anCasac;R)ak; TaMgedImTaMgcug.
GRtakarR)ak;KNnIsnSMKW1% kñúg1qñaM.
Tinanub,vtþi ¬NBn§¦K>R)ak;beBaØIsnSMmankalkMNt; 300>000 ¬NTan¦sac;R)ak; 302>716
karR)ak;énR)ak;beBaØIsnSM 2>716
karR)ak;rbs;KNnIR)ak;beBaØImankalkMNt;KW
300>000erolx 18éf¶x 1>8%365éf¶ 2>692erol
¬2 éf¶+ 30 éf¶+ 31 éf¶+ 30 éf¶+ 31 éf¶+31 éf¶+ 27 éf¶¦ = 182 éf¶
karR)ak;rbs;KNnIR)ak;beBaØIsnSM 300>000 erolx 3 éf¶x 1%365 éf¶ 24 erol
4>RbePTnigxøwmsarénR)ak;eGayx©I
¬1¦ karTTYlvtßúdak;FananigkarcuHbBa¢IKNenyü
cMeBaHkareGayx©IR)ak; edIm,IkuMeGayR)ak;eGayx©IminRtlb;mkvij CaTUeTAeKEtgeGaydak;vtßúFana. {kar
Fana{KWCasmtßPaB{Fanaedayvtßú}nig {karFanaedaymnusS{. karFanaedaymnusS KWmann½yfakareFVIkic©snüa
EdltMrUveGaymanGñkFana ehIyenAeBlGñkx©IminGacsgR)ak;vij GñkFanaCaGñksgCMnYs. karFanaedayvtßú KW
CakareFVIkic©snüaEdlykKNnIR)ak;beBaØImankalkMNt;mUlb½RtNeTyüCYjdUr b¤GclnvtßúCaedImmkFana
ehIyenAeBlminGacsgR)ak;vij eKnwgTTYl ¬rwbGUsyk¦ vtßúEdl)andak;FanaenaH. k¾b:uEnþedaysarkarTTYl
ykvtßúdak;Fana nig GñkFanaminEmnCaRbtibtþikar enAkñúgbBa¢IKNenyü CaTUeTA eKminkt;RtaTinanub,vtþieT.
¬2¦ R)ak;eGayx©Imanlixitsnüa
kareGaysmaCik¬kUnbMNul¦x©IR)ak;edaymanlixitsnüax©IR)ak;ehAfa{ kareGayx©Imanlixitsnüa{ ehIyenA
kñúgbBa¢IKNenyü eKdak;vaenAkñúgKNnIrbs;RTBüskmµKW {R)ak;eGayx©Imanlixitsnüa{. CaFmµta karsg
R)ak;enH KWeFVIeLIgenAéf¶kMNt;edaysgCaR)ak;suT§ ¬kUnbMNul¦ . mü:ageTot CaTUeTAkalNaeGayx©I karR)ak;KW
TTYleTAtamkic©snüa .
5>karcuHTinanub,vtþiénkareGayx©Imanlixitsnüa
¬1¦ karsgkñúgeBlEtmYynUvbrimaNTaMgGs;EdleGayx©Imanlixitsnüa
]TahrN_TI 1¦ enAéf¶TI10 ExkumÖ³ qñaMX eyIg)anTTYlyklixitx©IR)ak;BIsmaCik eGog sarU: Edlman
smaCikm:k eBocCaGñkFana ehIyk¾)aneGayx©IR)ak;cMnYn800>000erol. eBlkMNt;énkarsg KWéf¶TI9 ExkumÖ³
qñaM eRkaykarR)ak;KW5%kñúg1qñaM ehIyTTYlkarR)ak;enAeBlsgR)ak;edImcMENkÉR)ak;EdleGayx©IRtUv )anepÞrcUl
KNnIR)ak;beBaØIsnSMrbs;smaCikenAéf¶enaH.
- 50. 43
Tinanub,vtþi ¬NBn§¦R)ak;eGayx©Imanlixitsnüa 800>000 ¬NTan¦ KNnIR)ak;beBaØIsnSM 800>000
]TahrN_TI 2¦ enAéf¶TI9ExkumÖ³ qñaM 1X eyIg)anTTYlR)ak;TaMgedImTaMgcugBIsmaCik eGog sar:U tamry³
karepÞrBI KNnIR)ak;beBaØIsnSM.
Tinanub,vtþi ¬NBn§¦R)ak;beBaØIsnSM840>000 ¬NTan¦R)ak;eGayx©Imanlixitsnüa 800>000
karR)ak;énR)ak;eGayx©I 40>000
800>000¬R)ak;edIm¦5%¬GRtakarR)ak;¦=40>000 ¬karR)ak;¦
¬2¦ karsgrMls;R)ak;edImEdl)aneGayx©ImanlixitsnüaedayEckCa brimaNesµI²Kña
]TahrN_TI 1¦ enAéf¶TI20ExkumÖ³ eyIg)aneGayR)ak;km©IcMnYn5>000>000eroleTAsmaCik b‘un ra: Edlman
eQµaH Gu‘k saern GñkFana ehIyEdlmankMLúgeBlkMNt;5qñaMEdlRtUvsgrMls;R)ak; edImerogral;qñaMeday
brimaNesµI²Kña . karR)ak;KW3>65%kñúg1qñaM kñúgcMeNamR)ak;TaMgenaH 1>000>000 erol eGayCasac;R)ak;
ehIy brimaNEdlenAsl;RtUv)anepÞrcUl KNnIR)ak;beBaØIsnSMrbs;samuIxøÜn.
EpnkarénkarsgR)ak;enHKWmandUcxageRkam.
Tinanub,vtþi ¬NBn§¦R)ak;eGayx©Imanlixitsnüa5>000>000 ¬NTan¦sac;R)ak; 1>000>000
KNnIR)ak;beBaØIsnSM 4>000>000
]TahrN_TI 2¦ naéf¶sgelIkTI1 eyIgTTYlsrubTaMgedImTaMgcugBIsmaCikGuIv:atiGaKIr:aEdlepÞrmkBI KNnIR)ak;
beBaØIsnSM.
Tinanub,vtþi ¬NBn§¦KNnIR)ak;beBaØIsnSM1>182>500 ¬NTan¦R)ak;eGayx©Imanlixitsnüa1>000>000
karR)ak;énR)ak;eGayx©I 182>500
]TahrN_TI 3¦ naéf¶sgelIkTI5 eyIgTTYlsrubTaMgedImTaMgcugBIsmaCikGuIv:atiGaKIr:aEdlepÞrmkBI KNnIR)ak;
beBaØIsnSM.
Tinanub,vtþi ¬NBn§¦KNnIR)ak;beBaØIsnSM1>036>500 ¬NTan¦ R)ak;eGayx©Imanlixitsnüa1>000>000
karR)ak;énR)ak;eGayx©I 36>500
¬Ékta ³ erol¦
cMNat;RbePT sgelIkTI1 sgelIkTI2 sgelIkTI3 sgelIkTI4 sgelIkTI5 brimaNsrub
cMnYnR)ak;EdleGayx©I
muneBlsg
5>000>000 4>000>000 3>000>000 2>000>000 1>000>000
cMnYnR)ak;edImEdlsg 1>000>000 1>000>000 1>000>000 1>000>000 1>000>000 5>000>000
karR)ak;eGayx©I 182>500 146>000 109>500 73>000 36>500 547>500
srubTaMgedImTaMgcug 1>182>500 1>146>000 1>109>500 1>073>000 1>036>500 5>547>500
- 51. 44
CMBUkTI9³ karcuHTinanub,vtþiénGaCIvkmµpÁt;pÁg;
1>rcnasm<½n§rbs;GaCIvkmµpÁt;pÁg;
GaCIvkmµpÁt;pÁg;EdlRbtibtþieLIgedayshKmn_ksikmµ KWCaGaCIvkmµmanlkçN³CaRkumh‘unBaNiC¢kmµmYy
EdlTTYlTijcUl nigpÁt;pÁg;nUvsMPar³plitkmµ ¬CI> cMNIstV> fñaMKImIksikmµ¦ TMnijeRbIR)as;RbcaMéf¶ ¬mðÚbGahar>
sMPar³eRbIR)as;RbcaMéf¶CaedIm¦dl;smaCikshKmn_.
TMnijsMrab;pÁt;pÁg;Edl)anTij dUcCaBIRkumh‘unBaNiC¢kmµCaedImenaHKWRtUvcat;TukCa {sþúk} rbs;shKmn_
ksikmµehIyeBlmanRbtibtþikarRtUv)ankt;RtacUleTAkñúgbBa¢ICMnYykarCakarsþúkkñúgXøaMg. b:uEnþkñúgkarcuHbBa¢I
KNenyüeyIgRtUvkt;RtaCacMNaysinkñúgdMNak;kalTTYlcUl. eBlpÁt;pÁg;lk;vijeyIgRtUvkt;bBa©ÚlkñúgbBa¢I
CMnYykarCaRbtibtþikarbeBa©jBIXøaMgehIyRtUvbBa©ÚlCacMNUlrbs;GaCIvkmµpÁt;pÁg;enHpg. karkt;Rtarbs;bBa¢I
CMnYykarEdlTak;TgnwgTMnijsMrab;pÁt;pÁg;enH ¬bBa¢ITMnijTijcUl¦ nwgBnül;enAkñúgCMBUkTI15 sþIBIkarTUTat;
biTbBa¢I.
2>karcuHTinanub,vtþiRbtibtþikarrbs;GaCIvkmµpÁt;pÁg;
¬1¦ eQµaHKNnIEdleRbIkñúgGaCIvkmµpÁt;pÁg;
kñúgkarcuHTinanub,vtþiRbtibtþikarrbs;GaCIvkmµpÁt;pÁg; KWeKeRbInUveQµaHKNnIdUcxageRkamenH ³
kñúgKNnIRTBüskmµmanKNnIdUcteTA ³
-KNnIGtifiCn b¤KNnIRtUvTar ³ CaKNnIEdlRtUveRbIkñúgkrNIénkarlk;eCOnUvTMnijsMrab;pÁt;pÁg;.
-KNnIsþúkTMnijpÁt;pÁg;bgVileTARKabnÞab;; ³ CaKNnIEdlerobcMTUTat;nUvTMnijTijcUlEdlminTan;)anpÁt;pÁg;
ehIyenAsl;kñúgsþúk EdlRtUvbgVileTARKabnÞab;.
kñúgKNnIbMNulmanKNnIdUcteTA ³
-KNnIGñkpÁt;pÁg; b¤KNnIRtUvsg ³ CaKNnIEdlRtUv)aneRbIkñúgkrNIEdl)anTTYlTMnijpÁt;pÁg; EtminTan;)an
bg;R)ak;eTAeGayeKenAeLIy.
-KNnIlk;TMnijpÁt;pÁg; ³ CaKNnIEdlkt;bBa©ÚlnUvcMnYnTwkR)ak;énkarlk;TMnijpÁt;pÁg;.
kñúgKNnIcMNaymanKNnIdUcteTA ³
-KNnITijTMnijpÁt;pÁg; ³CaKNnIEdlkt;bBa©ÚlnUvcMnYnTwkR)ak;EdlTTYlcUlenAeBlTTYlcUlnUvTMnijpÁt;pÁg;.
TTYlcUl ¬TijcUl¦ pÁt;pÁg; ¬cMNUlBIkarlk;¦
TijTMnijpÁt;pÁg; lk;TMnijpÁt;pÁg;
¬cMNay¦ ¬cMNUl¦
- 52. 45
xat¬cMeNj¦
¬2¦ ]TahrN_énkarcuHTinanub,vtþiRbtibtþikarrbs;GaCIvkmµpÁt;pÁg;
]TahrN_TI 1¦ elak R)ak; sux CamYynwgsmaCikshCIB40nak;déTeTot)andak;sMeNIlixitbBa¢aTij
edaykk;ykCIBI AC. TwkR)ak;srubenaHmancMnYn 17>000>000erol.
edaysarenHBMuEmnCaRbtibtþikarénkarcuHbBa¢IKNenyü dUecñHmincuHTinanub,vtþieT.
]TahrN_TI 2¦ Ep¥kelImUldæanén]TahrN_1¦ )anTTYlnUvCIEdlmantMél15>000>000erol BIRkum
h‘unBaNiC¢kmµ ehIyR)ak;enaHnwgRtUvbg;eTAeGayRkumh‘unenAExeRkay .
Tinanub,vtþi¬NBn§¦KNnITijTMnijpÁt;pÁg;15>000>000 ¬NTan¦KNnIGñkpÁt;pÁg; 15>000>000
]TahrN_TI 3¦ )andwkCBa¢ÚnCIeTAeGaydl;pÞH elakR)ak; sux nigpÞHrbs;smaCikshCIB 40nak;déT
eTot. tMélsrubcMnYn 17>000>000erol enaHnwgRtUveFVIkarTUTat;enAéf¶eRkaytamry³karepÞrR)ak;BIKNnIsnSM.
Tinanub,vtþi ¬NBn§¦ KNnIGtifiCn17>000>000¬NTan¦ KNnIlk;TMnijpÁt;pÁg;17>000>000
]TahrN_TI 4¦ fñaMKImIksikmµEdlTijBIRkumh‘unBaNiC¢kmµelIkmunkñúgtMél50>000erolenaH KwmankarRclM
RbePT ehIyk¾)anep£IRtlb;sgeTARkumh‘unvij.
Tinanub,vtþi ¬NBn§¦KNnIGñkpÁt;pÁg; 50>000 ¬NTan¦KNnITijTMnijpÁt;pÁg;50>000
]TahrN_TI 5¦ éføCIEdl)anpÁt;pÁg;eTAeGayelak R)ak;sux nigsmaCik40rUbeTot enAéf¶munEdlman
tMél17>000>000 éf¶enH)anTUTat;tamry³karepÞrR)ak;BIKNnIR)ak;beBaØIsnSMrbs;smaCiknImYy².
Tinanub,vtþi ¬NBn§¦ KNnIR)ak;beBaØIsnSM17>000>000 ¬NTan¦KNnIGtifiCn 17>000>000
]TahrN_TI 6¦ CIEdl)anTijBIRkumh‘unBaNiC¢kmµelIkmunkñúgtMél15>000>000erol éf¶enH RtUv)anTUTat;
edayepÞrBIKNnIR)ak;beBaØIsnSMrbs;AC kñúgFnaKarEdlmanRbtibtþikarnwgshKmn_ksikmµ .
Tinanub,vtþi¬NBn§¦KNnIGñkpÁt;pÁg;15>000>000 ¬NTan¦ KNnIR)ak;ep£IFnaKar 15>000>000
3>karcuHTinanub,vtþiTak;TgnwgkarTTYlcUlniglk;TMnijpÁt;pÁg;
TMnijpÁt;pÁg;CaRbePT{RTBükñúgsþúk}mYyRbePTEdleKGackþab;)antamry³karrab;cMnYnBitR)akdénTMnij
enAkñúgsþúkCak;Esþg . TMnijkñúgsþúkCak;EsþgKWCanitiviFIénkarrab;cMnYnTMnijBitR)akd nigkarRtYtBinitüKuNPaB
TMnijpÁt;pÁg;enAcMnucéneBlevlaNamYy . TMnijpÁt;pÁg;EdlenAsl;kñúgsþúkCak;EsþgenAcugRKa eBalKW CaTMnijpÁt;
pÁg;Edlmin)anpÁt;pÁg;rhUtdl;cugRKa KWRtUv)ancat;TukCaRTBü Edl)anepÞrKNnITijTMnijpÁt;pÁg; . ehIyCa
Fmµta RTBükñúgsþúkenHRtUv)ancuHkñúgbBa¢ITMnijpÁt;pÁg; ¬bBa¢IsþúkTMnij¦ nUvskmµPaB ecjcUlBIXøaMgsþúk. kñúgCMBUk
enH eyIgnwgsikSafaetIkarTijcUl nigkarpÁt;pÁg;TMnijenH RtUvcuHkñúgbBa¢ITMnijpÁt;pÁg;y:agdUcemþc.
- 53. 46
ehIybnÞab;mk eKGacKNnarkeXIjnUvtMélénRTBükñúgsþúkrbs;TMnijTijcUltamrUbmnþbnÞab;enH {éføkñúg
1Ékta × brimaN }. b:uEnþ eTaHbICaTMnijpÁt;pÁg;enaHdUcKñak¾eday k¾mankrNIxøHéføkñúg1Ékta rbs;vaxusKña
GaRs½yeTAtameBlevlaEdlTijcUl. dUecñHehIyenAkñúgCMBUkenHeyIgnwnBnül;faetIkñúgkrNIIEbbNaedayeRbI
éføkñúg1 ÉktaEbbNa etIKNnaEbbNanUvcMnYnTwkR)ak;TMnijpÁt;pÁg; nigmin)anpÁt;pÁg;ecjeTAeRkAenAkñúgRKa.
4>eKalkarN_énkarvaytémøTMnijpÁt;pÁg;
éføkñúg1ÉktaEdleRbIsMrab;vaytMélTMnijpÁt;pÁg; CaeKalkarN_ eKKNnaedaybUkbEnßmnUvcMNay epSg²
dUcCacMNayelIRbtibtþikarCaedImeTAelIéføTijcUl bnÞab;mkeKGnuvtþviFIsa®sþvaytMél mandUcCa viFIsaRsþkMNt;;
éføedIm ¬Indentified Cost Method¦ viFIsaRsþcUlmunecjmun viFIsaRsþcUl -eRkayecjmun viFIsaRsþmFümPaK
ERbRbYl ¬Moving Average Method¦ viFIsaRsþmFümPaKsrub ¬Weight Average Method¦ CaedImedIm,IKNna.
enAeBlTijcUleKeFIVkardknUvtMélEdleKbBa©úHéføBItMélTijcUl. ehIyTwkR)ak;éntMélEdl)anKNna eday
ykéføkñúg1ÉktaeTAKuNnwgbrimaNTMnijEdlTijcUlenaHeKeGayeQµaHfa{éføedImTTYl)an} ehIyeKcat;Tuk
faCaéføTMnijpÁt;pÁg;.
viFIsa®sþvaytMélmandUcxageRkam EteyIgnwgBnül;lMGitRtg;cMnucelx 1¦.
1¦ viFIsaRsþkMNt;;éføedIm
2¦viFIsa®sþcUlmunecjmun
3¦viFIsa®sþcUleRkayecjmun
viFIsa®sþvaytMél 4¦viFIsaRsþmFümPaKERbRbYl
5¦viFIsa®sþmFümPaKsrub
6¦viFIsa®sþéføedImTijcUlcugeRkay
7¦viFIsa®sþsgéfølk;
viFIsa®sþvaytMélEdlelIkykmksikSacMeBaHshKmn_km<úCaman 2 KW ³
① viFIsaRsþmFümPaKsrub KWCaviFIsa®sþKNnaéføkñúg1ÉktaénsþúkenAcugRKa ¬cugEx¦ edayKNna éføkñúg
1ÉktamFüménsþúknImYy²kñúgkMlugeBlmYyCak;lak; ¬1Ex b¤ 1qñaMCaedIm¦ edayyktMélsMrubénRTBü
EdlTijcUlkñúgsþúkTaMgGs; eTAEcknwgcMnYnkñúgsþúkEdl)anTijsrubkñúgkMlugeBlenaH.
② viFIsa®sþéføedImTijcUleRkayeK
viFIsa®sþéføedImTijcUleRkayeK KWCaviFIsa®sþKNnaTMnijkñúgsþúkenAcugRKa ¬cugEx¦ edayeRbIéføkñúg1Ékta
énTMnijEdlTijcugeRkayeKbg¥s; Caéføkñúg1Éktarbs;TMnijkñúgsþúkcugRKa ¬cugEx¦.
- 54. 47
]TahrN_énkarcuHTinanub,vtþirbs;esovePAFMTMnijpÁt;pÁg;
eyIgeRbI]TahrN_dUcKñasMrab;bgðajnUvesovePAFMTMnijTijcUlkñúgkrNItamviFIsaRsþcUlmunecjmunviFIsaRsþ
cUleRkayecjmun viFIsaRsþmFümPaKERbRbYl viFIsaRsþmFümPaKrYm dUcxageRkam ³
]TahrN_¦ RbtibtþikarTMnijTijcUlenAkñúgEx4 mandUcteTA ³
éf¶TI1 Ex4 sþúksl;epÞrmkBIExmun 100dMu @ 300 erol 30>000 erol
éf¶TI2 Ex4 TMnijTTYlcUl 50 duM @ 360 erol 18>000 erol
éf¶TI8 Ex4 TMnijpÁt;pÁg;ecj 60 dMu
éf¶TI15 Ex4 TMnijTTYlcUl 150dMu @ 400 erol 60>000 erol
éf¶TI17 Ex4 TMnijpÁt;pÁg;ecj 20 dMu
éf¶TI25 Ex4 TMnijpÁt;pÁg;ecj 100dMu
sþúksl;epÞrmkBIExmun KWsMedAeTAelIbrimaNTMnijEdlminRtUv)anpÁt;pÁg;ecjeRkARtwmcugExmun. cMNuc
enHnwgBnül;lMGitkñúg {CMBUk TI15 karTUTat;biTbBa¢I}. cMeBaHsBaØa @ mkBIPasaGg;eKøsfa「at」EdlCasBaØa
bBa¢ak;tMélkñúgmYyÉkta.
edayELk tamviFInimYy² cMeBaHcMnYnsrubénTwkR)ak;lk;ecjenAkñúgExemsa nigcMnYnTwkR)ak;éntMél
TMnijTijcUlenAcugExemsa TaMgGs; vamantMélxusKña ¬CalMGit sUmemIlkñúgesovePAFMsþIBITMnijpÁt;pÁg;¦.
enHminEmnmann½½yfa tMélEdlKNnatamviFIsa®sþmYyenHRtUv ehIytMélEdlKNnatamviFIsa®sþmYyenaH
xuseT.
cMnYnsrubénTwkR)ak;lk;kñúgEx4 cMnYnTwkR)ak;énTMnijTijcUlenAcugEx4
viFIsa®sþcUlmunecjmun 60>000 erol 48>000 erol
viFIsa®sþcUleRkayecjmun 69>000 erol 39>000 erol
viFIsa®sþmFümPaKERbRbYl 63>600 erol 44>400 erol
viFIsa®sþmFümPaKsrub 64>800erol 43>200erol
¬1¦ viFIsa®sþmFümPaKsrub
bBa¢IsþúkTMnij eQµaHTMnij >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
kalbriecäT kMNt;sMKal;
TijcUl lk;ecj smtulü
brimaN éføÉkta srub brimaN éføÉkta srub brimaN éføÉkta srub
4 éf¶1 sþúksl;epÞrmkBIExmun 100 @300 30>000 100 @ 300 30>000
éf¶2 TijcUl 50 @360 18>000 150
éf¶8 pÁt;pÁg;ecj 60 90
éf¶15 TijcUl 150 @400 60>000 240
éf¶17 pÁt;pÁg;ecj 20 220
éf¶25 pÁt;pÁg;ecj 100 120 @ 360 43>200
éf¶30 srubEx4
sþúkepÞreTAExeRkay
300 108>000 180
120 @360
64>800
43>200
300 108>000 300 108>000
- 55. 48
5 éf¶1 sþúksl;epÞrmkBIExmun 120 @360 43>200 120
@360
43>200
viFIsaRsþmFümPaKrYmEdlbgðajenH eyIgKNnaedayGnuvtþ {viFIsaRsþmFümPaKrYmRbcaMEx } . enAkñúg
viFIsaRsþmFümPaKrYmRbcaMExenHeKykéføkñúg mYyÉktaCamFümrbs;TMnijTijsrubkñúg1ExeTAkt;Rtakñúg kUelan
smtulücugEx. udUecñHehIy)anCaenAkñúg {kUelanlk;ecj} nig {kUelansmtulü} eKcuHEtbrimaNÉkta b:ueNÑaH
ehIy {éføkñúgmYyÉkta} nig {brimaNTwkR)ak; }enaH eKmineFVIkar kt;RtaeT. dl;eBlcugExeKKNnéføkñúg1Ékta
CamFüm dUcteTA³
eRkayBIKNnaéføkñúgmYyÉktaeXIjehIy eKykvaeTAkt;kñúgkUelansmtulücugeRkaybg¥s; ehIy
KNnarkbrimaNTwkR)ak;smtulüsrub. rYckt;Rta : brimaNlk;ecjsrub : edayyk :brimaNTwk R)ak;srub
kñúgkUelanTijcUl : eTAdk {brimaNTwkR)ak;kñúgkUelansmtulü} .
¬2¦>karKNnatamviFIsa®sþéføedImTMnijTijcUleRkayeK
viFIsaRsþéføedImTMnijTijcUleRkayeK KWCaviFIsa®sþKNnaéføkñúg1ÉktaénTMnijkñúgsþúkenAcugRKa ¬cugEx¦
edayeRbIéføkñúg1ÉktaénTMnijEdlTijcUleRkayeKbg¥s;. tamTinñn½yeyIgdwgfa TMnijEdlTijcUleRkayeK
bg¥s; KWTijenAéf¶ TI15 Ex1 EdlmancMnYn 100Ékta @400. dUecñH TMnijenAkñúgsþúkenAcugRKa ¬cugEx¦
KWykcMnYn 50Ékta x @400 = 20>000 erol.
salkb½RtXøaMg eQµaHTMnij >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
kalbriecäT kMNt;sMKal;
TijcUl lk;ecj smtulü
brimaN éføÉkta srub brimaN éføÉkta srub brimaN éføÉkta srub
1 éf¶1 TijcUl 60 @300 18>000 60 @ 300 18>000
éf¶8 pÁt;pÁg;ecj 40 @300 12>000 20 @ 300 6>000
éf¶15 TijcUl 100 @400 40>000 120 @400 48>000
éf¶25 pÁt;pÁg;ecj 70 @400 28>000 50 @400 20>000
éf¶31 srubEx1
sþúkepÞreTAExeRkay
sþúksl;epÞrmkBIExmun
160 58>000 110 @400 40>000 50 @400 20>000
160 58>000 110 40>000
2 éf¶1 50 @400 20>000 50 @400 20>000
éføTMnijTijsrubkñúgEx4 Gs; 108>000 erol
brimaNTMnijTijsrubkñúgEx4 man300Ékta
= éfømFümkñúg1ÉktakñúgEx4 KW 360erol
- 56. 49
CMBUkTI10³ karcuHbBa¢IKNenyüEdlTak;Tgnwgkarpþl;esvakmµ
enAkñúgCMBUkenH kñúgcMeNamGaCIvkmµeRkABIGaCIvkmµelICMenOTukcitþ GaCIvkmµTijlk;TMnijplitkmµTMnijksi
pl eyIgnwgsikSaGMBIkarcuHbBa¢IKNenyüEdlTak;TgnwgGaCIvkmµpþl;esvakmµ rbs;shKmn_ksikmµ.
1>karcuHbBa¢IénGaCIvkmµesvakmµ
¬1¦ xøwmsarénGaCIvkmµesvakmµ
GaCIvkmµesvakmµrbs;shKmn_ksikmµKW{karbgáItGKareRbIR)as;rYmKñaEdlcaM)ac;sRmab;CIvPaBb¤GaCIvkmµrbs;
smaCikshKmn_ksikmµ TMhMénRbtibtþikarGaCIvkmµEdlelIkykmkbgðajxageRkamenHKWCa]TahrN_énGKar
eRbIR)as;rYmEdleKemIl eXIjenAshKmn_ksikmµ CaeRcIn.
cMNUlEdlekItmancMeBaHGaCIvkmµesvakmµ RtUvcuHenAkñúgKNnI {cMNUlBIesvakmµ} ehIykarcMNaycuHkñúg
KNnI {cMNayelIesvakmµ…}. cMENkÉNTan nig NBn§EdlekItman RtUvcuHkñúgKNnIRTBüskmµ
{GtifiCnpþl;esva } nigKNnIRTBüGkmµ¬bMNul¦ { GñkpÁt;pÁg;esva }.
¬2¦ ]TahrN_énkarcuHbBa¢IKNenyüRbtibtþikarrbs;GaCIvkmµesvakmµ
]TahrN_TI 1¦ )anTTYlBaküesñIsMueRbIR)as;Rtak;T½rsRmab;karP¢Ürras;ERsvsSanardUvvsSaBIsmaCik
shKmn_elak suk syehIyéf¶enHKat;)anbBa©b;kargarenaH eyIgeFVIvik½ybR½tTaréføeRbIR)as; 50>000 erol.
Tinanub,vtþi¬NBn§¦ GtifiCnCavesva 50>000 ¬NTan¦éføesva 50>000
]TahrN_TI2¦ )anTijeRbgn§n³sRmab;GKareRbIR)as;rYmBIRkumh‘unBaNiC¢kmµsUKImiuc cMnYn40>000 erol
edaysnüabg;enAcugEx.
Tinanub,vtþi ¬NBn§¦ éføeRbgn§n³eRbIR)as; 40>000 ¬NTan¦ GñkpÁt;pÁg;esva 40>000
]TahrN_TI 3¦ elak da smaCikshKmn_ )aneRbIR)as;salFMsRmab;BiFIerobkarrbs;kUnRbusKat;
eyIgeFVIvik½yb½RtTaréføeRbIR)as;cMnYn587> 000erol.
Tinanub,vtþi ¬NBn§¦ GtifiCnCavesva 587>000 ¬NTan¦ éføesva 587>000
]TahrN_TI 4¦ )anTUTat;R)ak;tamKNnIR)ak;beBaØIsnSMenAFnaKarEdlmanRbtibtþikarCamYyshKmn_
ksikmµ nUvéfø eRbgn§n³ 40>000erolén]TahrN_TI2¦.
Tinanub,vtþi ¬NBn§¦ GñkpÁt;pÁg;esva 40>000 ¬NTan¦ KNnIR)ak;ep£IFnaKar 40>000
- 57. 50
2>karcuHbBa¢IKNenyüénGaCIvkmµENnaM
¬1¦ KMrUénkarcuHbBa¢IRbtibtþikarrbs;GaCIvkmµENnaM
]TahrN_TI 1¦ )anbg;éføskmµPaBpSBVpSayCasac;R)ak; 400>000erol eTA[Rkumh‘unTUrTsSn_ExSkab.
Tinanub,vtþi ¬NBn§¦cMNayelIskmµPaBpSBVpSay 400>000 ¬NTan¦ sac;R)ak; 400>000
]TahrN_TI 2¦ )anebIkfñak;eroneFVImðÚbsRmab;GgÁPaBRsþI¬smaCikRsþI¦. )anbg;éføRKUbgðat; éfø smÖar³
epSg² srubcMnYn220>000erolCasac;R)ak;.
Tinanub,vtþi ¬NBn§¦ cMNayelIkarEklMGCIvPaB 220>000 ¬NTan¦ sac;R)ak; 220>000
]TahrN_TI3¦ )anRbmUléføcUlrYmcMnYn4>000erolkñúg1nak;sRmab;karcMNayCak;EsþgBIsmaCikcMnYn
50nak; Edl)ancUlrYmkñúgfñak;eroneFVImðÚb.
Tinanub,vtþi ¬NBn§¦ sac;R)ak; 200>000 ¬NTan¦ cMNUlCak;Esþg 200>000
- 58. 51
CMBUkTI11³ karcuHbBa¢IKNenyürbs;EpñkRKb;RKg nigrdæ)al
1>GVIeTACacMNayelIkarRKb;RkgGaCIvkmµ
enAAC mankarcMNaymYyRbePTEdlRtUv)aneKehAfa {cMNayelIkarRKb;RKgGaCIvkmµ}.
eyageTAtamkarEbgEckmuxKNnICasþg;dar mandUcxageRkamenH.
cMNay
elI
rdæ)al
R)ak;ebovtSbuKÁlik ¬minTan;man¦
cMNayelIkarRbCMu
cMNayelIBiFICb;elogTTYlePJóv
cMNayTwkePøIg
cMNayelIkarpSayBaNiC¢kmµ nigpSBVpSay
cMNayelITUrKmnaKmn_
cMNayelIkare)aHBum<nigsmÖar³eRbIR)as;
cMNayelIesovePAÉksar nigkmµsikSa
cMNayelIkarRKb;RKgepSg²eTot
cMNayRbtibtþikar cMNayelIkarRbKl;kargareTAxageRkA
cMNayelIkareFVIdMeNIr
cMNayelIeRsamsMbkevcx©b;
cMNayelIrMls;GclnRTBü
cMNayelIkarCYsCulEfTaM
cMNayelIkarCYlsgðarwmnigGsgðarwm
cMNayelIkarEfrkSakarBar.l.
GgÁPaBGaCIvkmµminKUrmancMNayRKb;RKgeRcIneT
reboberobryéncMNayelIkarRKb;RKgGaCIvkmµenH KWCarebobBiessdac;edayELkrbs;shKmn_
ksikmµ ehIyebIenAshRKasTUeTAvij enAkñúg { cMNaylk;nigcMNayRKb;RKgTUeTA} KWCaEpñkéncMNayRKb;RKg
TUeTA ehIyenAshKmn_ksikmµvij cMeBaHcMNaylk;KWRtUv)aneKcat;TukCacMNayrbs;GaCIvkmµnimYy².
2>KMrUénkarcuHbBa¢IKNenyürbs;cMNayRKb;RKgGaCIvkmµ
]TahrN_TI 1¦shKmn_ksikmµ )anebIkR)ak;ExsRmab;Ex emsaebIkeGaybuKÁlik srub 9>000>000 erol
dl;buKÁlik eday)anbBa©ÚleTAkñúgKNnIbeBaØIsnSMrbs;buKÁlikmñak;² eday)ankat; 75>000erol sMrab;cMNay
eTAelIkarCb;elog.
Tinanub,vtþi ¬NBn§¦ R)ak;ebovtS 9>000>000 ¬NTan¦ R)ak;TTYlbeNþaHGasnñ 75>000
KNnIR)ak;beBaØIsnSM 8>925>000
- 59. 52
R)ak;Edl)ankat;sMrab;karCb;elog KWCakarepJITukedaybuKÁlik ehIyRtUvkt;RtaenAxagKNnIbMNul CaR)ak;
TTYlbeNþaHGasnñ.
]TahrN_TI 2¦ )anTTYlÉksare)aHBum< ¬r)aykarN_kargarrdæ)al r)aykarN_EpnkarGaCIvkmµ¦ edIm,Idak;
CUneTAmhasnñi)atBIeragBum< ehIy)anbg;éføe)aHBum<enaHcMnYn70>000 erolCasac;R)ak;.
Tinanub,vtþi ¬NBn§¦ cMNayelIkare)aHBum<nigrbs;eRbIR)as;TUeTA 70>000 ¬NTan¦ sac;R)ak; 70>000
]TahrN_TI 3¦ )anbg;éføeFVIdMeNIrCasac;R)ak; cMnYn9>200erol sRmab;kareFVIdMeNIrebskkmµrbs;buKÁlik.
Tinanub,vtþi ¬NBn§¦ éføeFVIdMeNIr 9>200 ¬NTan¦ sac;R)ak; 9>200
]TahrN_TI 4¦ )anTTYlvik½yb½RtéføTUrsBÞExmunEdlmanTwkR)ak; 30>000erol ehIynwgbg;enAcugEx tam
kugFnaKar.
Tinanub,vtþi ¬NBn§¦ cMNayelITUrKmnaKmn_ 30>000 ¬NTan¦ R)ak;minTan;bg; 30>000
dUcxagelIenH cMNayKWCaeKalkarN_ RtUvéllkTukenAeBlEdlkatBVkic©bg;RtUv)ankMNt;c,as;las;.
]TahrN_TI 5¦ )anbg;R)ak;ebovtS[buKÁlikcMnYn 3>200>000erol edaybBa©ÚleTAkñúgKNnIR)ak;beBaØIsnSM
enAéf¶TI 25mifuna
Tinanub,vtþi ¬NBn§¦R)ak;ebovtS 3>200>000 ¬NTan¦KNnIR)ak;beBaØIsnSM 3>200>000