Accounts Receivables User Guide

Ikpofkfmtctinm cmg Vsfr auigf nd CU Knguof (Cjjnumts Ufjfivceofs) Ecsij Zftups cmg Ecsij Vsfr Imtfrdcjf 35:764-

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\cykfmt Wfrks Jnoofjtnrs Ztctfkfmt Jyjof Gfdimf Cutn Cutn Jcsh Uuof Zft Gfdimf \rndiof Jocssfs Wrcmscjtin rcmscjtinm m Qnrbefmjh (C) Wrcmscjtinm wnrbefmjh (E) Wrcmscjtinm Znurjf Ztcmgcrg Kfkn Oimf \rimt Ufkit Wn Cggrfss Justnkfr Jrfctinm Wrcmscjtinm Jrfctinm (C) Zcofs Imvnijf (E) Jrfgit Kfkn (J) Gfeit Kfkn (G) Gfpnsit Kfkn (F) Ufjurrima Imvnijf (D) Dnrfiam Jurrfmjy Imvnijf Ufjfipt Qnrbefmjh (C) Ufjfipt Jocssfs (E) Ufjfipt Cjtivitifs (J) Ufjfipt Znurjfs (G) Gistrieutinm Zft Fmtfrima Ufjfipt (C) Ztcmgcrg Ufjfipt (E) Kcss Coonjctinm (J) Kisjfoocmfnus Ufjfipt (G) Ufvfrsco Ufjfipt (F) Cg`ustkfmt (D) Jhcraf+ecjb  (A) Ufjfipt Qritf Ndd  Eioos Ufjfivceofs

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\cykfmt Wfrks

Ufjfivceofs ofts ynu gfdimf stcmgcrg pcykfmt tfrks dnr ynur justnkfrs tn spfjidy thf guf gctf cmg gisjnumt gctf dnr thfir npfm itfks- \cykfmt tfrks jcm imjougf c gisjnumt pfrjfmt dnr fcroy pcykfmt cmg ynu jcm cssiam kuotipof gisjnumts tn fcjh pcykfmt tfrk oimf- Dnr fxckpof/ thf pcykfmt tfrk !5& 3
Zftup = Wrcmscjtinms = \cykfmt Wfrks \rfpcykfmt0 Zfofjt thf \rfpcykfmt jhfjb enx id ynu crf gfdimima c prfpcykfmt pcykfmt tfrkJrfgit Jhfjb0 Wn cssnjictf c jrfgit jhfjb with this pcykfmt tfrk/ jhfjb thf Jrfgit Jhfjb enx- Nrcjof Nrgfr  Kcmcafkfmt usfs this imdnrkctinm tn gftfrkimf whfm tn pocjf cm nrgfr nm hnog\crtico \cykfmt0 Id ynu gn mnt wcmt tn oft ynur justnkfrs tcbf gisjnumts dnr pcrtico pcykfmts nm itfks cssnjictfg with this pcykfmt tfrk/ thfm VM jhfjb enth thf Coonw Gisjnumt nm \crtico \cykfmts jhfjb enx cs wfoo cs thf jhfjb enx dnr thf Gisjnumt nm \crtico \cykfmt systfk nptinmEcsf Cknumt0 Fmtfr thf Ecsf Cknumt dnr this pcykfmt tfrk- Whf gfdcuot is 3<
Gisjnumt Ecsis0 Fmtfr thf Gisjnumt Ecsis ynu wcmt Ufjfivceofs tn usf whfm jcojuoctima gisjnumts dnr ynur imvnijfsJhnnsf nmf nd thf dnoonwima gisjnumt kfthngs0 Imvnijf Cknumt0 Jhnnsf this nptinm tn jcojuoctf thf gisjnumt cknumt ecsfg nm thf suk nd thf tcx/ drfiaht jhcrafs/ cmg oimf cknumts nd ynur yn ur imvnijfscknum t ecsfg nm nmoy thf oimf Oimfs Nmoy0 Jhnnsf this nptinm tn jcojuoctf thf gisjnumt cknumt cknumts nd ynur imvnijfs-

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Oimfs/ Drfiaht Itfks cmg Wcx0 Jhnnsf this nptinm tn jcojuoctf thf gisjnumt cknumt ecsfg nm thf cknumt nd oimf itfks/ drfiaht/ cmg tcx nd ynur imvnijfs/ eut mnt drfiaht cmg jhcrafs ct thf imvnijf hfcgfr ofvfog isjnumt Oimfs cmg Wcx/ mnt Drfiaht Itfks cmg Wcx0 Jhnnsf this nptinm tn jcojuoctf thf gisjnumt cknumt ecsfg nm thf oimf itfks cmg thfir tcx cknumts/ eut mnt thf drfiaht itfks cmg thfir tcx oimfs/ nd ynur imvnijfsFddfjtivf Gctfs0 Fmtfr c rcmaf nd Fddfjtivf Gctfs dnr this pcykfmt tfrk- Id ynu gn mnt fmtfr cm fmg gctf/ this pcykfmt tfrk wioo ef cjtivf imgfdimitfoy\rimt Ofcgs Gcys0 Id ynu wcmt trcmscjtinms cssiamfg tn this pcykfmt tfrk tn ef primtfg efdnrf thf guf gctf/ fmtfr c mukefr  nd \rimt Ofcg Gcys- Ufjfivceofs wioo primt this trcmscjtinm x mu kefr nd gcys efdnrf thf guf gctf/ whfrf x is thf mukefr nd gcys ynu fmtfr hfrfImstcookfmt Nptinm0 Fmtfr thf Imstcookfmt Nptinm dnr itfks cssiamfg tn this pcykfmt tfrk- Whis imgijctfs hnw Ufjfivceofs wioo coonjctf thf drfiaht cmg tcx jhcrafg tn trcmscjtinms usima this pcykfmt tfrk- Jhnnsf !Imjougf tcx cmg drfiaht im dirst imstcookfmt! tn imjougf coo tcx cmg drfiaht jhcrafs im thf dirst imstcookfmt- Jhnnsf !Coonjctf tcx cmg drfiaht! tn gistrieutf tcx cmg drfiaht jhcrafs cjrnss coo imstcookfmtsZfq0 Fmtfr c oimf mukefr dnr thf imstcookfmt tfrk thct ynu crf gfdimima im thf !Zfq! difog- Fmtfr c hiahfr  mukefr dnr fcjh imstcookfmt tfrk with c octfr guf gctf- Dnr fxckpof/ id ynu jrfctf tfrks with 6<& guf im 36 gcys cmg 6<& im :< gcys/ fmtfr !3! im this difog dnr thf dirst oimf cmg !5! dnr thf sfjnmg oimfUfoctivf Cknumt0 Fmtfr thf Ufoctivf Cknumt dnr this pcykfmt tfrk- Whis is thf mukfrctnr nd thf rctin thct Ufjfivceofs usfs tn gftfrkimf thf cknumt guf dnr this imstcookfmt nd thfsf pcykfmt tfrks- Whf suk nd thf rfoctivf cknumts dnr coo nd thf pcykfmt sjhfguofs thct ynu gfdimf dnr fcjh pcykfmt pcy kfmt tfrk kust ef fquco tn thf  ecsf cknumt dnr this tfrkGuf Gcys0 Fmtfr thf mukefr nd Gcys cdtfr thf imvnijf gctf thct pcykfmt is guf dnr this imstcookfmt tfrk (nptinmco)Dnr spoit pcykfmt tfrks/ this mukefr imgijctfs thf mukefr nd gcys cdtfr thf imvnijf gctf thct cm imstcookfmt is gufGctf0 Fmtfr thf Gctf nm whijh pcykfmt is guf dnr this imstcookfmt tfrk (nptinmco)- Id ynu gn mnt jnkpoftf this difog/ fmtfr c vcouf dnr fithfr Guf Gcys nr enth Gcy nd Knmth cmg Knmths ChfcgGcy Nd Knmth0 Id ynu crf gfdimima prnxikc tfrks/ fmtfr thf Gcy nd Knmth thct pcykfmt is guf gu f dnr this imstcookfmt tfrk- Dnr fxckpof/ id pcykfmt is guf nm thf didtffmth nd fcjh knmth/ fmtfr !36-! Knmths Chfcg0 Id ynu crf gfdimima prnxikc tfrks cmg ynu fmtfrfg c vcouf dnr Gcy nd Knmth/ fmtfr thf Knmths Chfcg tn whijh this imstcookfmt tfrk nd thf prnxikc tfrks rfdfr- Dnr fxckpof/ id ynu fmtfrfg !36! dnr Gcy nd  Knmth cmg ynu fmtfr !5! hfrf/ cm imvnijf gctfg im Kcy wioo hcvf c guf gctf nd @uoy 36Eiooima Jyjof0 Ynu jcmmnt upgctf thf eiooima jyjof/ nmjf c ecocmjf ecocm jf dnrwcrg eiooima pcykfmt tfrk is cttcjhfg tn c  prndiof- Cmy Cmy vcouf fmtfrfg im Ecsf Cknumt gfdcuots tn tn 3<<- Imstcookfmt Nptinms efjnkfs gisceofg cmg cmy gctc fmtfrfg efdnrf sfofjtima c jyjof gfdcuots tn Imjougf tcx cmg drfiaht im dirst imstcookfmtYnu jcm pnpuoctf nmoy n moy nmf rnw im thf \cykfmt Zjhfguof sfjtinm cmg thf Zfqufmjf Z fqufmjf Mukefr cmg Ufoctivf Cknumt vcoufs dnr thf rnw gfdcuot rfspfjtivfoy tn 3 cmg 3<<- Gctf Guf efjnkfs gisceofgHnwfvfr/ ynu jcm pnpuoctf Gcys/ Gcy nd Knmth/ cmg Knmths Chfcg:

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Gfdimf thf jnoofjtnrs

Ufjfivceofs ofts ynu gfdimf jnoofjtnrs cmg cssiam thfk tn c prndiof jocss nr tn c justnkfr’ justnkfr ’s jrfgit prndiof jocss- Qhfm ynu cssiam c jnoofjtnr tn c prndiof jocss/ thct j noofjtnr efjnkfs thf jnoofjtnr dnr coo justnkfrs cssiamfg thct prndiof jocss- Ynu Ynu jcm kngidy jnoofjtnr cssiamkfmts dnr ynur justnkfrs im thf Justnkfrs wimgnw cmg dnr ynur prndiof jocssfs im thf Justnkfr \rndiof Jocssfs wimgnw-

Zftup = Jnoofjtinm = Jnoofjtnr 

Ufjfivceofs gispocys cjtivf jnoofjtnrs cmg thfir gfsjriptinms cs oist nd vcoufs jhnijfs im thf Justnkfrs  pcafs cmg im thf Justnkfr \rndiof Jocssfs wimgnwwimgnw- Ufjfivceofs gnfs mnt gispocy imcjtivf jnoofjtnrs im thf oist nd vcoufs dnr thfsf wimgnws- Ynu Ynu jcm kcbf cm fxistima jnoofjtnr imcjtivf ey umjhfjbima thf Cjtivf jhfjb enx cmg thfm scvima ynur wnrb- Id thf jnoofjtnr ynu wcmt tn kcbf imcjtivf is cssnjictfg with cm cjtivf justnkfr/ Ufjfivceofs gispocys c wcrmima kfsscafMckf $ Gfsjriptinm0 Fmtfr c Mckf cmg Gfsjriptinm dnr this jnoofjtnr- Dnr fxckpof/ fmtfr thf jnoofjtnr’s dirst mckf im thf  Mckf difog cmg duoo mckf im thf Gfsjriptinm difogJnrrfspnmgfmjf Mckf cmg Wfofphnmf Mn-0 Fmtfr c Jnrrfspnmgfmjf Mckf cmg Wfofphnmf Mukefr dnr this jnoofjtnr (nptinmco)- Whis imdnrkctinm cppfcrs nm ynur gummima ofttfrs id ynu fmtfr it whfm dnrkcttima ynur gummima ofttfrsFkponyff Mckf0 Id ynu usf thf Jrfgit Kfkn Ufqufst Cpprnvco wnrb donw/ fmtfr thf jnoofjtnr’s fkponyff mckf nr sfofjt it drnk thf oist nd vcoufs- Ufjfivceofs usfs this imdnrkctinm tn fmsurf thct thf jnoofjtnr is cosn cm fkponyff cmg thfrfdnrf jcm rfjfivf wnrb donw mntidijctinms-

Zcvf ynur wnrb7

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Ztctfkfmt Jyjof

Gfdimf stctfkfmt jyjofs tn gftfrkimf whfm tn sfmg stctfkfmts tn ynur justnkfrsj ustnkfrs- Ynu Ynu fmtfr stctfkfmt jyjofs whfm ynu gfdimf nr kngidy imgiviguco justnkfr cmg sitf prndiof jocssfs im thf Justnkfr \rndiof Jocssfs wimgnw-

Zftup = \rimt = Ztctfkfmt jyjof

Mckf $ Gfsjriptinm0 Fmtfr c Mckf cmg Gfsjriptinm dnr this stctfkfmt jyjofImtfrvco0 Fmtfr thf Imtfrvco dnr this stctfkfmt jyjof tn imgijctf hnw ndtfm Ufjfivceofs wioo afmfrctf ynur  stctfkfmts- Ynu jcm jhnnsf Qffboy/ Knmthoy/ nr SucrtfroyNpfrctima umit0 Zfofjt cm npfrctima umitZtctfkfmt Gctf0 Fmtfr Ztctfkfmt Gctfs dnr this stctfkfmt jyjof- Ufjfivceofs usfs thf stctfkfmt gctf tn gftfrkimf pcst guf itfks cmg jcojuoctf octf jhcrafsZbip0 Wn prfvfmt Ufjfivceofs drnk primtima c stctfkfmt nm c spfjidij stctfkfmt gctf-

 Mntf0 Whf Gctf \rimtfg difog gispocys thf ocst gctf gctf ynu primtfg stctfkfmts drnk thf \rimt Ztctfkfmts wimgnw dnr fcjh stctfkfmt gctf withim c stctfkfmt jyjof- Ufjfivceofs gnfs mnt gispocy c primtfg gctf dnr stctfkfmt gctfs thct ynu hcvf fithfr f ithfr fofjtfg tn sbip nr hcvf mnt m nt yft sfofjtfg dnr c stctfkfmt suekissinm- Ufjfivceofs pnpuoctfs this difog nmoy id ynu primt stctfkfmts dnr coo justnkfrs whn crf cssiamfg tn this stctfkfmt jyjof-

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Cutn+jcsh Uuof Zft

Whf \nst Suijb Jcsh prnarck usfs Cutn+Jcsh ruofs tn gftfrkimf hnw tn cutnkctijcooy cppoy ynur  rfjfipts- Ufjfivceofs usfs ynur justnkfr’s npfm ecocmjf conma with thf Cutn+Jcsh ruofs tn gftfrkimf hnw tn cppoy rfjfipts cmg whfthfr ynu coonw pcrtico pcykfmts tn ef cppoifg tn ynur justnkfr’ justnkfr ’s itfksId Ufjfivceofs is mnt ceof tn cppoy nr duooy cppoy c rfjfipt/ ynu jcm spfjidy whfthfr thf rfkcimima cknumt is ofdt cs VM+cppoifg nr Nm‚Cjjnumt-

Zftup = Ufjfipts = Cutn+jcsh Uuof Zft Fmtfr thf typf nd Gisjnumt ynu wcmt tn cutnkctijcooy aivf tn ynur justnkfr dnr this Cutn+Jcsh Cutn+Jcsh Uuof Zft- Jhnnsf nmf nd thf dnoonwima Gisjnumt nptinms0 Fcrmfg Nmoy0 Ynur justnkfr jcm tcbf fcrmfg gisjnumts g isjnumts cjjnrgima tn thf rfjfipt tfrks nd scof- Y Ynu nu mfantictf fcrmfg gisjnumt pfrjfmtcafs whfm ynu gfdimf spfjidij rfjfipt rfjf ipt tfrks- Ynu Ynu jcm fmtfr this nptinm id Coonw Vmfcrmfg Gisjnumts is sft tn Yfs Yfs im thf Zystfk Nptinms wimgnwwimgnw- Im this jcsf/ Ufjfivceofs nmoy coonws fcrmfg gisjnumts dnr this Cutn+Jcsh Uuof ZftFcrmfg cmg Vmfcrmfg0 Ynur justnkfr jcm tcbf enth fcrmfg cmg umfcrmfg gisjnumtsg isjnumts- Cm umfcrmfg gisjnumt is nmf tcbfm cdtfr  thf gisjnumt pfring pcssfs- Ynu Ynu jcmmnt jhnnsf jh nnsf this nptinm id thf systfk nptinm Vmfcrmfg Gisjnumts is sft tn MnMnmf0 Ynur justnkfr jcmmnt tcbf gisjnumts (this is thf gfdcuot)-

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Itfks Im Gisputf0 Wn imjougf trcmscjtinms im gisputf whfm jcojuoctima ynur justnkfr!s npfm ecocmjf Dimcmjf Jhcrafs0 Wn imjougf octf jhcrafs whfm jcojuoctima ynur y nur justnkfr!s npfm ecocmjf/ jhfjb thf Dimcmjf Jhcrafs jhfjb enxCutnkctij Kctjhima Uuof0 Id this ruof sft wioo imjougf thf Cppoy tn thf Nogfst Imvnijf Dirst ruof/ jhnnsf hnw ynu wcmt tn cppoy cmy Ufkcimima Ufkittcmjf Cknumt- Ufjfivceofs usfs this vcouf tn gftfrkimf hnw tn fmtfr thf rfkcimima cknumt nd thf rfjfipt id mnmf nd thf Cutn+Jcsh Uuofs withim this ruof sft cppoycppoy- Jhnnsf ’VM+cppoifg’ tn kcrb rfkcimima rfjfipt cknumts cs VM+cppoifg- Jhnnsf ’Nm‚Cjjnumt’ tn tn pocjf rfkcimima rfjfipt cknumts Nm‚Cjjnumt-

Wn cutnkctijcooy cppoy pcrtico rfjfipts whfm usima thf Cppoy tn thf Nogfst Imvnijf Dirst ruof/ jhfj b thf Cppoy \crtico Ufjfipts jhfjb enx- C pcrtico rfjfipt is nmf im whijh thf rfjfipt kimus thf cppoijceof gisjnumt gnfs mnt jonsf thf gfeit itfk tn whijh this rfjfipt is cppoifgCutn Jcsh Uuofs0 Cppoy tn thf Nogfst Imvnijf Dirst0 Whis ruof kctjhfs rfjfipts tn gfeit cmg jrfgit itfks stcrtima with thf nogfst itfk dirst- Whis ruof usfs thf trcmscjtinm guf gctf whfm gftfrkimima whijh trcmscjtinm tn cppoy tn dirst- Whis ruof usfs thf vcoufs ynu spfjidifg dnr this CutnJcsh Uuof Zft!s npfm  ecocmjf jcojuoctinm tn gftfrkimf ynur justnkfr!s nogfst nutstcmgima gfeit itfkJofcr thf Cjjnumt0 \nst SuijbJcsh usfs this ruof nmoy id ynur justnkfr!s cjjnumt ecocmjf fxcjtoy kctjhfs thf cknumt nd thf rfjfipt- Id thf rfjfipt cknumt gnfs mnt fxcjtoy kctjh this justnkfr!s cjjnumt ecocmjf/ \nst SuijbJcsh usfs thf mfxt ruof im thf sftJofcr \cst Guf Imvnijfs0 Whis ruof is sikiocr tn thf !Jofcr thf Cjjnumt! ruof  efjcusf it cppoifs thf rfjfipt tn ynur justnkfr!s gfeit cmg jrfgit itfks nmoy id thf tntco nd thfsf thfsf itfks fxcjtoy kctjhfs thf cknumt nd this rfjfipt- Hnwfvfr/ this ruof nmoy cppoifs thf rfjfipt tn itfks thct crf jurrfmtoy pcst guf- C gfeit itfk is jnmsigfrfg pcst guf id its guf gctf is fcroifr thcm thf rfjfipt gfpnsit gctf- Whis ruof jnmsigfrs jrfgit itfks (i-f- cmy prf+fxistima/ umcppoifg rfjfipt nr jrfgit kfkn) tn ef pcst guf id thf gfpnsit gctf nd thf rfjfipt is fithfr thf sckf cs nr octfr thcm thf gfpnsit gctf nd this prf+ fxistima rfjfipt nr jrfgit kfkn- Im this jcsf/ this ruof usfs c prf+fxistima rfjfipt nr jrfgit kfkn efdnrf thf jurrfmt rfjfipt dnr ynur CutnJcsh rfjfipt cppoijctinmsJofcr \cst Guf Imvnijfs Arnupfg ey \cykfmt Wfrk0 Whis ruof is sikiocr tn thf !Jofcr \cst Guf Imvnijfs! ruof/ eut it dirst arnups pcst guf imvnijfs ey thfir pcykfmt tfrk/ cmg thfm usfs thf nogfst trcmscjtinm guf gctf withim thf arnup cs thf arnup guf gctf- Qhfm usima this ruof/ Ufjfivceofs jcm nmoy cppoy thf rfjfipt id thf rfjfipt cknumt fxcjtoy kctjhfs thf suk nd ynur  justnkfr!s jrfgit kfkns cmg pcst guf imvnijfsKctjh \cykfmt with Imvnijf0 Whis ruof cppoifs thf rfjfipt tn c simaof imvnijf/ gfeit kfkn/ nr jhcrafecjb thct hcs c rfkcimima cknumt guf fxcjtoy fxcj toy fquco tn thf rfjfipt cknumt- Whis ruof usfs thf vcoufs thct ynu fmtfr dnr this CutnJcsh Uuof Zft!s npfm ecocmjf jcojuoctinm tn gftfrkimf thf rfkcimima cknumt guf nd this justnkfr!s gfeit itfks- Dnr fxckpof/ id Dimcmjf Jhcrafs is Mn dnr this ruof sft cmg thf cknumt nd this rfjfipt is fquco tn thf cknumt guf dnr c gfeit itfk kimus its octf jhcrafs/ this ruof cppoifs thf rfjfipt tn thct gfeit itfk- Id this ruof jcmmnt dimg c gfeit itfk thct kctjhfs thf rfjfipt cknumt/ \nst SuijbJcsh onnbs ct thf mfxt ruof im thf sft- Whis ruof iamnrfs thf vcouf nd thf Cppoy \crtico Ufjfipts nptinm1

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Gfdi fdimima mima Just ustnkfr nkfr \rndiof diof Jocss ocssffs

Qf jcm usf Justnkfr \rndiofs tn arnup justnkfr cjjnumts with sikiocr jrfgit wnrthimfss/ eusimfss vnoukf/ cmg pcykfmt jyjofsjyj ofs- Dnr fcjh prndiof jocss ynu jcm gfdimf imdnrkctinm sujh cs jrfgit oikits/  pcykfmt tfrks/ stctfkfmt jyjofs/ imvnijima/ cmg gisjnumt imdnrkctinm- Ynu jcm cosn gfdimf cknumt oikits dnr ynur dimcmjf jhcrafs/ gummima/ cmg stctfkfmts dnr fcjh jurrfmjy im whijh ynu gn eusimfss-

Justnkfr = \rndiof jocss

Cutnkctij Jcsh Uuof Zft0 Gftfrkimfs thf sfqufmjf nd Cutn+Jcsh Uuofs thct \nst Suijb Jcsh usfs tn upgctf thf justnkfr!s cjjnumt ecocmjfsCutn+Ufjfipts Imjougf Gisputfg Itfks0 Jhfjb thf enx tn imjougf gfeit itfks thct hcvf  effm pocjfg im gisputf whfm ynu jrfctf cutnkctij rfjfipts dnr justnkfrsEcocmjf Dnrwcrg Eiooima0 Wn sfmg c simaof/ jnmsnoigctfg eioo tn justnkfrs cssiamfg tn this prndiof jocss/ sfofjt thf Fmceof jhfjb enx- Id ynu sfofjt thf Fmceof jhfjb enx/ sfofjt thf eioo ofvfo cmg typf nd primtima dnrkct dnr thf ecocmjf dnrwcrg eiooEioo Ofvfo0 Whf ofvfo/ cjjnumt nr sitf/ ct whijh ynu jcm afmfrctf ecocmjf dnrwcrg eioosZfofjtima Cjjnumt cs thf Eioo Ofvfo ct thf justnkfr prndiof jocss nr cjjnumt prndiof ofvfo ofts ynu afmfrctf c simaof jnmsnoigctfg cjjnumt ofvfo eioo dnr coo sitfs (with Ecocmjf Dnrwcrg Eiooima fmceofg) dnr  cm npfrctima umit-

8

Jnoofjtnr Mckf0 Fmtfr c gfdcuot Jnoofjtnr dnr justnkfr cjjnumts nr sitfsJrfgit Cmcoyst0 Zfofjt thf gfdcuot jrfgit cmcoyst dnr justnkfr cjjnumts nr sitfs- Whf jrfgit cmcoyst is rfspnmsieof dnr knmitnrima thf jrfgitwnrthimfss nd thf cjjnumt cmg dnr cssistima im thf rfsnoutinm nd jrfgit+rfoctfg issufsJrfgit Jocssidijctinm0 Zfofjt thf gfdcuot jrfgit jocssidijctinm dnr justnkfrs cssiamfg tn this  prndiof jocss- Vpgctfg jocssidijctinms crf cssiamfg cssiamfg tn thf justnkfr/ fithfr im Jrfgit Kcmcafkfmt Kcmcafkfmt nr  thrnuah thf Cssiam Justnkfr Jrfgit Jocssidijctinm jnmjurrfmt prnarck- Jrfgit Kcmcafkfmt usfs thf jrfgit jocssidijctinm dnr jrfgit rfvifwsJrfgit Jhfjb0 Id ynu sfofjt thf Jrfgit Jhfjb enx/ thfm Nrcjof Nrgfr Kcmcafkfmt wioo jhfjb  thf justnkfr!s jrfgit efdnrf jrfctima c mfw nrgfr/ prnvigfg thct thf \cykfmt Wfrk cmg Nrgfr Wypf cssnjictfg with thf nrgfr cosn rfquirf jrfgit jhfjbima- Ufjfivceofs gnfs mnt jhfjb ynur y nur justnkfr!s jrfgit whfm ynu jrfctf trcmscjtinms im UfjfivceofsJrfgit Oikit0 Whf tntco cknumt nd jrfgit im this jurrfmjy tn aivf tn justnkfrs with this prndiofWhis difog is usfg ey Nrcjof Nrgfr Kcmcafkfmt- Id jrfgit jhfjbima is cjtivf dnr this justnkfr cmg thfir  nutstcmgima jrfgit ecocmjf fxjffgs this cknumt/ thfm coo mfw nrgfrs dnr this justnkfr crf cutnkctijcooy  put nm hnog im Nrcjof Nrgfr Kcmcafkfmt-

Ynu gfdimf jurrfmjifs im Jurrfmjy0 Whf jurrfmjy dnr whijh ynu wcmt tn gfdimf cknumt oikits- Ynu thf Jurrfmjifs wimgnwwimgnwGummima0 Wn fmceof Nrcjof Cgvcmjfg Jnoofjtinms tn sfmg gummima ofttfrs tn justnkfrs with  pcst guf itfks/ jhfjb thf Zfmg Gummima Ofttfrs jhfjb enxFmceof Octf Jhcrafs0 Wn cssfss octf jhcrafs dnr justnkfr cjjnumts nr sitfsju stnkfrsArnupima Uuof0 Fmtfr thf arnupima ruof tn usf dnr justnkfrsKctjh Ufjfipts Ey0 Fmtfr c Kctjh Ufjfipts Ey ruof tn imgijctf thf gnjukfmt typf thct justnkfrs wioo usf tn kctjh rfjfipts with imvnijfs gurima CutnOnjbenx vcoigctinm (nptinmco)Kimikuk cmg Kcxikuk Jhcraf \fr Imvnijf0 Id thf octf jhcraf cknumt thct Ufjfivceofs jcojuoctfs dnr c pcst guf gfeit itfk im this jurrfmjy is nutsigf thf fmtfrfg rcmaf/ thfm Ufjfivceofs cssfssfs thf fmtfrfg kimikuk nr kcxikuk jhcrafKimikuk Justnkfr Ecocmjf0 Id thf justnkfr ecocmjf nd pcst guf itfks im this jurrfmjy is ofss thcm thf kimikuk cknumt thct ynu spfjidy hfrf/ thfm Ufjfivceofs gnfs mnt cssfss octf jhcrafs- rfjfi+ vceofs iamnrfs this nptinm whfm thf sfofjtfg octf jhcraf jcojuoctinm kfthng is cvfrcaf gcioy ecocmjfe cocmjf-

p cst guf imvnijf im this jurrfmjy is ofss thcm thf Kimikuk Imvnijf Ecocmjf0 Id thf ecocmjf nd c pcst kimikuk imvnijf cknumt thct ynu spfjidy hfrf/ thfm Ufjfivceofs gnfs mnt cssfss octf jhcrafs nm this itfkKimikuk Ufjfipt Cknumt0 Nrcjof Ufjfivceofs gnfs mnt afmfrctf cutnkctij rfjfipts im this jurrfmjy thct crf ofss thcm this cknumt- Ynu Ynu jcm cosn gfdimf c kimikuk rfjfipt cknumt dnr c rfjfipt kfthng- Ufjfivceofs wioo usf thf ocrafr nd thf twn kimikuk rfjfipt cknumts whfm jrfctima cutnkctij rfjfiptsKimikuk Ztctfkfmt Cknumt0 Whf kimikuk nutstcmgima ecocmjf im this jurrfmjy thct c justnkfr kust fxjffg im nrgfr dnr Ufjfivceofs tn afmfrctf c stctfkfmt- Dnr fxckpof/ id ynu fmtfr 3<< im V-Z- gnoocrs/ thfm Ufjfivceofs gnfs mnt afmfrctf c stctfkfmt id thf justnkfr!s nutstcmgima ecocmjf is ofss thcm nr fquco tn 3<< VZG- Whf gfdcuot kimikuk stctfkfmt cknumt is <-

img iviguco nrgfr- - Id jrfgit jhfjbima is cjtivf Nrgfr Jrfgit Oikit0 Whf kcxikuk cknumt nd cm imgiviguco dnr this justnkfr cmg thfy fxjffg this cknumt nm c mfw nrgfr/ coo mfw nrgfrs dnr this justnkfr crf put nm jrfgit hnog- - Whf oikit pfr nrgfr kust ef e f ofss thcm nr fquco tn thf Jrfgit Oikit- Ynu Ynu kust fmtfr c Jrfgit Oikit efdnrf fmtfrima cm Nrgfr Jrfgit OikitUfkcimgfr Uuof Zft0 Fmtfr c Ufkcimgfr Uuof Zft tn spfjidy hnw \nst SuijbJcsh cppoifs cmy ofdtnvfr rfjfipt cknumts jrfctfg ey c pcrtico rfjfipt cppoijctinm (nptinmco)9

Ufvifw Jyjof0 Zfofjt c rfvifw jyjof pfring drnk thf oist nd vcoufs- Whf pfringij rfvifw jyjof spfjidifs hnw ndtfm tn pfrdnrk c jrfgit rfvifw im Jrfgit Jrfg it Kcmcafkfmt- Dnr fxckpof/ ynu jcm spfjidy thct thf jrfgitwnrthimfss nd cm cjjnumt is rfvifwfg fcjh knmthUfjfipt Arcjf Gcys0 Fmtfr thf mukefr nd Ufjfipt Arcjf Gcys thct ynu coonw justnkfrs with this prndiof tn ef nvfrguf nm rfjfipts efdnrf thfy wioo ef cssfssfg octf jhcrafs- Dnr fxckpof/ id ynu fmtfr 3
hc vf c jrfgit ecocmjf/ Zfmg Jrfgit Ecocmjf0 Wn sfmg stctfkfmts tn justnkfrs/ fvfm id thfy hcvf sfofjt thf Zfmg Jrfgit Ecocmjf jhfjb enx-

Ztctfkfmts0 Wn sfmg stctfkfmts tn justnkfrs/ sfofjt thf Zfmg Ztctfkfmt jhfjb enxZtctfkfmt Jyjof0 Id ynu sfofjt thf Zfmg Ztctfkfmt jhfjb enx/ fmtfr c Ztctfkfmt JyjofZtctfkfmt jyjofs imgijctf hnw ndtfm tn primt ynur y nur stctfkfmtsWcx \rimtima0 Wn imgijctf hnw tn primt tcx nm imvnijfs dnr justnkfrs\cykfmt Wfrks0 Fmtfr thf gfdcuot pcykfmt tfrks dnr justnkfrs- Whf pcykfmt tfrks cvcioceof dnr sfofjtinm gfpfmg nm whfthfr ynu fmceofg ecocmjf dnrwcrg eiooima- Wn fmceof thf upgctf nd gfdcuot  pcykfmt tfrks whfm fmtfrima trcmscjtinms dnr justnkfrs/ jhfjb thf Nvfrrigf Wfrks jhfjb enx- Wn Wn  prnvigf gisjnumt imjfmtivfs dnr fcroy pcykfmt tn justnkfrs usima this prndiof prndiof jocss/ jhfjb thf Coonw Gisjnumt jhfjb enx- Id ynu coonw gisjnumts/ fmtfr thf mukefr nd Gisjnumt Arcjf Gcys cdtfr thf gisjnumt tfrk gctf thct justnkfrs usima this prndiof jocss jcm tcbf- Id ynu gn mnt coonw gisjnumts/ Ufjfivceofs sbips this difogWnofrcmjf0 Fmtfr thf jrfgit jhfjb tnofrcmjf (pfrjfmtcaf nvfr thf jrfgit oikit)- Id c justnkfr  cjjnumt fxjffgs this tnofrcmjf whfm jrfgit jhfjbima is pfrdnrkfg/ thfm mfw nrgfrs n rgfrs dnr this cjjnumt crf  put nm hnog-

Zcvf $ Jonsf Qimgnw 3<

4-

Wrcmscjtinm wnrbefmjh

(C)

Wrcmscjtinm Wypf

Wrcmscjtinms/ sujh cs imvnijfs/ jrfgit kfkns/ rfjfipts cmg cg`ustkfmts/ crf fmtfrfg cacimst c justnkfr  cjjnumt- Nvfr tikf thf justnkfr!s cjjnumt fvnovfs cs mfw imvnijfs crf rcisfg/ jrfgits cmg rfjfipts crf cppoifg cmg cg`ustkfmts crf kcgf- \cig \c ig imvnijfs cmg thfir jnrrfspnmgima rfjfipts crf nd mn onma+tfrk imtfrfst im Ufjfivceofs cmg giscppfcr drnk thf Caima Ufpnrts- Hnwfvfr/ fcjh trcmscjtinm wioo ef pnstfg tn Afmfrco Ofgafr cmg wioo hcvf jnmtrieutfg tn thf rfjfivceofs/ rfvfmuf/ tcx/ cmg jcsh ecocmjfs-

Zftup = Wrcmscjtinm = Wrcmscjtinm Wypf Fmtfr gftcios cs shnwm im efonw ikcaf-

Zikiocroy jrfctf thfk dnr Gfeit Kfkn/ Imvnijf/ Gfpnsit 33

(E)

Wrcmscjtinm Zn Znurjf

Ectjh snurjfs jnmtrno thf stcmgcrg trcmscjtinm typf cssiamfg tn c trcmscjtinm cmg gftfrkimf whfthfr  Ufjfivceofs cutnkctijcooy mukefrs ynur trcmscjtinms cmg trcmscjtinm ectjhfs- Ufdfrfmjf Difog gfdcuot vcouf dnr c trcmscjtinm is cosn spfjidifg im c trcmscjtinm ectjh snurjfDnr ikpnrtfg trcmscjtinms wf mffg tn spfjidy Cutn+Imvnijf/ Justnkfr Imdnrkctinm/ Cjjnumtima Imdnrkctinm/ Nthfr Imdnrkctinm cmg Zcofs JrfgitYnu jcm gfdimf g fdimf twn typfs nd n d trcmscjtinm ectjh snurjfs0 Kcmuco0 Vsf kcmuco ectjh snurjfs with trcmscjtinms thct ynu fmtfr kcmucooy im thf Wrcmscjtinms cmg Wrcmscjtinms Wrcmscjtinms Zukkcry wimgnws/ cmg cm g dnr eioos rfjfivceof trcmscjtinmsIkpnrtfg0 Vsf ikpnrtfg ectjh snurjfs tn ikpnrt trcmscjtinms imtn Ufjfivceofs usima Cutn+Imvnijf-

Zftup = Wrcmscjtinm = Znurjfs Fmtfr c umiquf Mckf cmg c Gfsjriptinm dnr this trcmscjtinm snurjfFmtfr c Wypf nd ’Kcmuco’ nr ’Ikpnrtfg-’ Dnr eioos rfjfivceof ectjh snurjfs/ fmtfr ’Kcmuco-’ Id this is c Kcmuco snurjf cmg ynu wcmt tn cutnkctijcooy mukefr mfw ectjhfs ynu jrfctf usima this snurjf/ nr id this is c Kcmuco snurjf dnr eioos rfjfivceof cmg ynu wcmt tn afmfrctf a fmfrctf eioos rfjfivceof cutnkctijcooy/ jhfjb thf Cutnkctij Ectjh Mukefrima enx cmg fmtfr c Ocst MukefrDnr fxckpof/ tn stcrt mukefrima ynur ectjhfs e ctjhfs with 3<<
Wn cutnkctijcooy mukefr mfw trcmscjtinms ynu jrfctf usima this snurjf/ jhfjb thf Cutnkctij Wrcmscjtinm Mukefrima enx cmg fmtfr c Ocst MukefrMukefr- Ynu Ynu jcm usf u sf cutnkctij trcmscjtinm mukefrima with enth Ikpnrtfg cmg Kcmuco Kcmuc o snurjfsWn usf thf sckf vcouf dnr enth thf gnjukfmt mukefr cmg thf trcmscjtinm mukefr dnr  trcmscjtinms cssiamfg tn this snurjf/ jhfjb thf Jnpy Jnp y Gnjukfmt Mukefr tn Wrcmscjtinm Mukefr   enx (nptinmco)Fmtfr thf Ztcmgcrg Wrcmscjtinm Wypf Wypf dnr this ectjh snurjf- Qhfm ynu jhnnsf c ectjh snurjf gurima trcmscjtinm fmtry/ this is thf gfdcuot trcmscjtinm typf- Ynu jcm gfdimf mfw trcmscjtinm typfs im thf Wrcmscjtinm Wypfs wimgnwwimgnw35

Wn mukefr ynur jrfgit kfkns jrfctfg cacimst imvnijfs cmg jnkkitkfmts with this snurjf giddfrfmtoy thcm thf imvnijfs nr jnkkitkfmts thfy crf jrfgitima/ fmtfr c Jrfgit Kfkn Ectjh Znurjf- Efdnrf ynu jcm cssiam c jrfgit kfkn ectjh snurjf/ ynu kust dirst gfdimf ynur jrfgit kfkn ectjh snurjfs usima this wimgnw- Id ynu gn mnt spfjidy c jrfgit kfkn ectjh snurjf/ Ufjfivceofs fmtfrs thf imvnijf nr jnkkitkfmt ectjh snurjf hfrf-

Zcvf cmg Jonsf cmg Zikiocroy Gfdimf dnr Gfpnsit/ Gfeit/ cmg nthfr trcmscjtinm typfs-

3:

1-

Ztcmgcrg Kfkn oimf

Ztcmgcrg kfkn oimfs crf oimfs thct ynu cssiam tn c trcmscjtinm whfm thf itfk is mnt cm imvfmtnry itfk (dnr fxckpof/ ’Jnmsuotima Zfrvijfs’)- Ynu Ynu jcm cssiam kfkn oimfs tn gfeit gfe it kfkns/ nm‚cjjnumt jrfgits/ gfeit kfkn rfvfrscos/ jhcrafecjbs/ jnkkitkfmts/ cmg imvnijfs- Ufjfivceofs gispocys ynur stcmgcrg kfkn oimfs cs oist nd vcoufs jhnijfs gurima jrfgit kfkn fmtry im thf Jrfgit Wrcmscjtinms wimgnw cmg gurima imvnijf fmtry im thf Oimfs wimgnwwimgnw- Qhfm ynu jrfctf jhcrafecjbs cmg gfeit g feit

Zftup = Wrcmscjtinm = Kfkn Oimf

Fmtfr Gftcios Cs Zhnwm im Efonw Ikcaf

Zcvf cmg Jonsf thf Qimgnw 37

8-

\rimt Ufkit tn cggrfss

Gfdimf rfkit‚tn cggrfssfs tn oft ynur justnkfrs bmnw whfrf tn sfmg pcykfmt dnr thfir imvnijfsUfjfivceofs usfs thf cggrfssfs thct ynu gfdimf im thf Ufkit Wn Cggrfssfs wimgnw tn prnvigf gfdcuot rfkit‚tn imdnrkctinm whfm ynu fmtfr trcmscjtinms-

Zftup = \rimt = Ufkit tn Cggrfss Zfofjt thf Cpprnprictf Jnumtry Joijb nm AN Zfofjt thf cpprnprictf cggrfss Joijb nm Cppoy (Nptinmco) Joijb nm Jrfctf Ufkit tn Cggrfss (Nptinmco) Fmtfr Gftcios cmg Joijb nm Cppoy

36

9-

Justnkfr Jrfctinm

Justnkfrs = Justnkfrs Joijb nm Jrfctf

Fmtfr Gftcios cs shnwm im Cenvf Ikcaf Zjrnoo Gnwm cmg Fmtfr Cggrfss Zjrnoo Gnwm tn Eusimfss \urpnsfs cmg Joijb nm Cgg Cmnthfr Unw Cgg Cpprnprictf Unws cmg Joijb nm Cppoy

34

Sufry Ufjfmtoy Jrfctfg Justnkfr Cjjnumt Joijb nm Cpprnprictf cjjnumt Joijb nm Gftcios

Zjrnoo Gnwm cmg Joijb nm Cjjnumt \rndiof Zfofjt cpprnprictf prndiof Joijb nm \cykfmt Gftcios Zjrnoo Gnwm cmg Joijb nm Jrfctf nptinm nd Ecmb Cjjnumts Fmtfr Cpprnprictf Gftcios cs Zhnwm im Efonw Ikcaf Joijb nm Cppy cmg Whfm Cacim Joijb nm Cppoy Jonsf thf Qimgnw

31

3<3<-

Wrcms rcmscj cjttinm inm Jrfct fctinm inm (C) Zcofs Imvnijf

Vsf thf Wrcmscjtinm wimgnw tn fmtfr ynur imvnijfs/ gfeit kfkns/ jrfgit kfkns/ cmg jnkkitkfmtsYnu jcm cosn qufry cmg upgctf ynur trcmscjtinms im this wimgnw cmg rfvifw ynur trcmscjtinms cmg jhcraf+ecjbs im thf Wrcmscjtinms Zukkcry wimgnw-

Wrcmscjtinms = Wrcmscjtinms

Fmtfr Gftcios Cs Zhnwm Im Efonw Ikcaf Joijb nm Oimf Itfks

38

Joijb nm Drifaht

Fmtfr thf Gftcios cs shnwm im Cenvf ikcaf i-f- Cknumt/ AO Cjjnumt Zcvf cmg Jonsf thf Qimgnw Joijb nm Jnkpoftf

39

Joijb nm Wnnos Whfm nm Jrfctf Cjjnumtima Zfofjt Jrfctf Dimco Cjjnumtima Joijb NB 

Joijb nm tnnos = Tifw Cjjnumtima

Jonsf Qimgnw 5<

(E) Jrfgit Wrcmscjtinm Vsf thf Jrfgit Wrcmscjtinms wimgnw tn fmtfr/ upgctf/ cmg rfvifw jrfgit kfkns cacimst spfjidij imvnijfs/ gfeit kfkns/ nr jnkkitkfmts- Jrfctf jrfgit kfkns tn rfgujf thf ecocmjf guf dnr c trcmscjtinm- Qhfm jrfgit c trcmscjtinm/ Ufjfivceofs jrfctfs thf cpprnprictf cjjn umtima fmtrifs cmg rfvfrsfs cmy scofs jrfgit cssiamfg tn scofspfnpof-

Wrcmscjtinms = Jrfgit Wrcmscjtinms

53

Fmtfr Gftcios cs shnwm im cenvf Ikcaf Joijb nm Jrfgit Oimfs Fmtfr Sucmtity nmoy Mfactivf cs Ckt is Efima Gfjrfcsfg

Zcvf cmg Jonsf wimgnw Joijb nm Jnkpoftf

Jonsf Qimgnw 55

(J) Gfeit kfkn trcmscjtinm Ufjfivceofs hcmgofs gfeit kfkns thf sckf cs imvnijfs/ fxjfpt thct it sfts thf jocss nd thf pcykfmt sjhfguof tn GK imstfcg nd IMT-

Wrcmscjtinms = Wrcmscjtinms Fmtfr Gftcios Im Cs shnwm im Efonw IkcafJoijb nm Oimf Itfks Fmtfr vcouf Dnr umit Zcvf cmg Jonsf Qimgnw Joijb nm Jnkpoftf Jonsf thf Qimgnw  Mntf0 Fmtfrfg Tcouf Tcouf im Oimf Itfks is Mfactivf cs Whf Ziam Cjtivctfg dnr this Znurjf is Mfactivf dnf this Fxckpof-

Zcvf cmg Jonsf Qimgnw

5:

(G) Gfpnsit Kfkn Wrcmscjtinm Gfpnsit crf cgvcmjfs whijh crf rfjfivfg rfj fivfg drnk justnkfr tn suppoy anngs $ sfrvijfs-

Wrcmscjtinms = Wrcmscjtinms

Joijb nm Jnkkitkfmt

Fmtfr Cknumt Cknumt cmg Joijb nm Jnkpoftf cmg thfm Jrfctf cjjnumt thrnuah WnnosWnnosJonsf Whf Qimgnw 57

(F) Ufjurrima imvnijf (Jnpy Wrcmscjtinm) Whf Jnpy Wrcmscjtinms wimgnw ofts ynu cutnkctijcooy jrfctf imvnijfs dnr anngs nr sfrvijfs thct ynu rfauocroy prnvigf tn ynur justnkfrs- Dnr fxckpof/ ynu mffg tn eioo ynur justnkfrs dnr sfrvijfs nr   prngujts prnvigfg nmjf c knmth dnr twn yfcrs/ eut gn mnt wcmt tn kcmucooy jrfctf c mfw imvnijf fvfry knmth- Ey jrfctima imvnijf jnpifs/ ynu jcm quijboy jrfctf c arnup nd imvnijfs thct shcrf thf sckf jhcrcjtfristijs-

Wrcmscjtinm = Jnpy Wrcmscjtinm

\rfss Jtro " D33 tn qufry thf cpprnprictf trcmscjtinm tn jnpyFmtfr Cpprnprictf Uuof Cmmucooy0 Whis ruof jrfctfs cm imvnijf nmjf c yfcr nm thf sckf gcy cmg knmth nd fcjh yfcr- Dnr fxckpof/ id ynur  kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is @cmucry 3/ 3995- Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct c t nmf‚yfcr imtfrvcosZfkicmmucooy0 Whis ruof jrfctfs cm imvnijf fvfry six knmths nm thf sckf gcySucrtfroy0 Whis ruof jrfctfs cm imvnijf fvfry thrff knmths nm thf sckf gcy- Dnr fxckpof/ id ynur kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is Cprio 3/ 3993- Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct thrff‚knmth imtfrvcos56

Knmthoy0 Whis ruof jrfctfs cm imvnijf fvfry knmth nm thf sckf gcy- Dnr fxckpof/ id ynur kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is Dferucry 3/ 3993Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct nmf‚knmth imtfrvcosEiknmthoy0 Whis ruof jrfctfs cm imvnijf fvfry nthfr knmth nm thf sckf gcy- Dnr fxckpof/ id ynur kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is Kcrjh 3/ 3993Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct twn‚knmth imtfrvcosQffboy0 Whis ruof jrfctfs cm imvnijf fvfry sfvfm gcys- Dnr fxckpof/ id ynur kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm ynur dirst jnpifg imvnijf is @cmucry 8/ 3993- Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct sfvfm‚gcy imtfrvcosZimaof Jnpy0 Whis ruof jrfctfs nmf jnpy nd n d ynur kngfo imvnijf dnr thf gcy ynu fmtfr im thf Dirst Imvnijf Gctf difogGcys0 Whis ruof jrfctfs cm imvnijf ecsfg nm thf mukefr nd gcys ynu spfjidyspfjidy- Dnr fxckpof/ id ynur kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ cmg ynu fmtfr 5< im thf Mukefr nd Gcys difog/ thf imvnijf gctf nd ynur dirst jnpifg imvnijf is @cmucry 53/ 3993- Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct 5<‚gcy imtfrvcos-

Fmtfr thf mukefr nd jnpifs tn jrfctf im thf Mukefr nd Wikfs Wikfs difog nr im Mukefr  Nd Gcys id sfofjtfg ruof gcys Id thf \nst tn AO doca nd thf kngfo imvnijf’s trcmscjtinm typf is Yfs/ fmtfr thf Dirst AO Gctf dnr thf jnpifg imvnijf- Whis gctf kust ef im cm npfm/ duturf/ nr mfvfr  npfmfg pfringZcvf cmg Jonsf thf Qimgnw Dimgima Ufjurrima Imvnijf0

Wrcmscjtinm = Wrcmscjtinm Zukkcry Dnoonw thf Ztfps shnwm Im Efonw Ikcaf 3- Joijb nm Dimg 5- Fmtfr Eioo Wn Jnkpcmy :- Fmtfr Whf Znurjfs 7- Fmtfr Whf Wrcmscjtinm Wypfs 6- Joijb nm Dimg

Wrcmscjtinm Wrcmscjtinm Zukkcry wioo ef gnmf mfwoy jrfctfg trcmscjtinms jcm ef sffm sjrnooima tnwcrgs riaht-

54

Whf Nmfs Mnt Wijb Kcrbfg Jnkpoftf crf Mfwoy jrfctfg WrcmscjtinmsWrcmscjtinms-

Jonsf thf Qimgnw 51

(D) Dnrfiam jurrfmjy imvnijf trcmscjtinm Qhfm ynu jrfctf c trcmscjtinm thct is mnt im ynur dumjtinmco jurrfmjy/ Ufjfivceofs gispocys c pnp‚up wimgnw tn oft ynu fmtfr fxjhcmaf fxjh cmaf rctf imdnrkctinm- Ufjfivceofs usfs this imdnrkctinm tn jnmvfrt ynur  dnrfiam jurrfmjy rfjfipt cmg trcmscjtinm cknumts tn ynur dumjtinmco jurrfmjy-

Jhcmaf Ufspnmsieioity tn AO tn Fmtfr thf Gcioy Uctfs

Zftup = Jurrfmjifs = Uctfs = Gcioy Fmtfr thf ‟Drnk‛ Jurrfmjy (Dumjtinmco Jurrfmjy) Fmtfr ‟Wn‛ Jurrfmjy (Dnrfiam Jurrfmjy) Fmtfr Gctf Drnk Qhijh Jurrfmjy wioo ef Fddfjtivf Fmtfr Wypf (Jnrpnrctf) Gfdimf Uctfs cs Cpprnprictf Cpprnprictf Zcvf cmg Jonsf Qimgnw

Jhcmaf Ufspnmsieioity tn Ufjfivceofs 58

Fmtfr Wrcmscjtinm0

Wrcmscjtinms = Wrcmscjtinm!s

Fmtfr dnrfiam jurrfmjy dnr whijh gcioy rctfs wfrf gidimfgFmtfr nthfr imdnrkctinm cs cpprnprictf Joijb nm Oimf Itfks

Fmtfr Gfsjriptinm cmg Sucmtity Vmit \rijf Qioo ef jnmvfrtfg imtn dnrfiam jurrfmjyjurrfmjyZcvf/ Joijb nm Jnkpoftf cmg Jonsf wimgnw59

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Ufjfipt Qn Qnrbefmjh (C) Ufjfipt Jocssfs

Gfdimf rfjfipt jocssfs tn gftfrkimf thf rfquirfg prnjfssima stfps dnr rfjfipts tn whijh ynu cssiam  pcykfmt kfthngs with this jocss- Whfsf stfps imjougf imjougf jnmdirkctinm/ rfkittcmjf/ cmg rfjnmjioictinm-

Zftup = Ufjfipt = Ufjfipt jocss

Fmtfr gftcios cs shnwm im cenvf ikcafJoijb nm Ecmb Cjjnumts Cjjnumts Fmtfr Imdnrkctinm Cs Cs Im Efonw IkcafZcvf cmg Jonsf Qimgnw/ Gfdimf Nthfr Jocssfs sikiocroy-

:<

Fmtfr Gftcios Cs shnwm im Cenvf ikcaf Zcvf cmg jonsf :3

(E) Ufjfivceofs cjtivitifs Gfdimf rfjfivceofs cjtivitifs tn gfdcuot cjjnumtima imdnrkctinm dnr jfrtcim cjtivitifs/ sujh cs kisjfoocmfnus jcsh/ gisjnumts/ octf jhcrafs/ cg`ustkfmts/ cmg rfjfipt writf+ndd cppoijctinms-

Zftup = Ufjfipts = Ufjfivceof cjtivitifs cjtivitifs

Cjtivity Wypfs0 Cg`ustkfmt0 Ynu usf cjtivitifs nd this typf im thf Cg`ustkfmts wimgnwEcmb Frrnr0 Ynu usf cjtivitifs nd this typf im thf Ufjfipts wimgnw whfm fmtfrima fm tfrima kisjfoocmfnus rfjfipts- Ynu Ynu jcm usf this typf nd cjtivity tn hfop rfjnmjiof rfjnm jiof ecmb stctfkfmts usima Nrcjof Jcsh KcmcafkfmtFcrmfg Gisjnumt0 Ynu usf cjtivitifs nd this typf im thf Cg`ustkfmts cmg thf Ufkittcmjf Ecmbs wimgnws- Vsf this typf nd  cjtivity tn cg`ust c trcmscjtinm id pcykfmt is rfjfivfg withim thf gisjnumt pfring (gftfrkimfg ey thf trcmscjtinm’s trcmscjtinm’s pcykfmt tfrks)Fmgnrsfkfmts0 Whf fmgnrsfkfmt cjjnumt is cm nddsfttima cjjnumt thct rfjnrgs thf fmgnrsfkfmt nd c eioo rfjfivceofWhis is typijcooy gfdimfg with cm Nrcjof \cyceofs \cyce ofs jofcrima cjjnumtDimcmjf Jhcraf0 Ynu usf cjtivitifs nd this typf im thf Justnkfrs cmg Zystfk Nptinms wimgnw- Ynu Ynu kust gfdimf c dimcmjf jhcraf cjtivity id ynu imjougf dimcmjf jhcrafs nm ynur stctfkfmts nr gummima ofttfrsKisjfoocmfnus Jcsh0 Ynu usf cjtivitifs nd this typf im thf Ufjfipts wimgnw whfm fmtfrima fm tfrima kisjfoocmfnus rfjfipts- Ynu Ynu kust jrfctf ct ofcst nmf cjtivity nd this typfUfjfipt Qritf‚ndd0 Ynu usf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms Cppoijctinms cmg thf Jrfctf Ufjfipt Qritf‚ndd wimgnwsWhf rfjfivceof cjtivity thct ynu usf gftfrkimfs whijh AO cjjnumt is jrfgitfg whfm ynu writf ndd cm umcppoifg rfjfipt-

:5

Zhnrt Wfrk Gfet0 Ynu usf cjtivitifs nd this typf im thf AO Cjjnumt tceefg rfainm nd thf Ufkittcmjf Ecmbs Ecm bs wimgnw- Whf shnrt‚tfrk gfet cjjnumt rfjnrgs cgvcmjfs kcgf tn jrfgitnrs ey thf ecmb whfm eioos rfjfivceof crf dcjtnrfg with rfjnursf- Ufjfivceofs cssiams shnrt‚tfrk gfet rfjfivceofs cjtivitifs tn eioos rfjfivceof rfkittcmjf pcykfmt kfthngsVmfcrmfg Gisjnumt0 Ynu usf cjtivitifs nd this typf im thf Cg`ustkfmts cmg thf Ufkittcmjf Ecmbs wimgnws- Vsf this typf nd  cjtivity tn cg`ust c trcmscjtinm id pcykfmt is rfjfivfg cdtfr thf gisjnumt pfring (gftfrkimfg ey thf trcmscjtinm’s trcmscjtinm’s pcykfmt tfrks)Jocik Imvfstiactinm0 Ynu usf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms Cppoijctinms cmg SuijbJcsh wimgnws whfm pocjima p ocjima rfjfipt nvfrpcykfmts/ shnrt pcykfmts/ cmg imvcoig Onjbenx Onjben x trcmscjtinms imtn jocik imvfstiactinm- Whf rfjfivceof cjtivity thct ynu usf gftfrkimfs thf cjjnumtima dnr thfsf jocik imvfstiactinm cppoijctinmsDnr usf nmoy with Nrcjof Wrcgf KcmcafkfmtJrfgit Jcrg Jhcrafecjb0 Vsf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms wimgnw whfm rfjnrgima jrfgit jcrg jhcrafecjbs- Whis cjtivity imjougfs imdnrkctinm cenut thf Afmfrco Ofgafr jofcrima cjjnumt usfg tn jofcr thf jhcrafecjbs- Ufjfivceofs jrfgits thf jofcrima cjjnumt whfm ynu cppoy c jrfgit jcrg jhcrafecjb/ cmg thfm gfeits thf cjjnumt cdtfr afmfrctima thf mfactivf kisjfoocmfnus rfjfiptJrfgit Jcrg Ufdumg0 Ynu usf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms Cppoijctinms wimgnw whfm prnjfssima rfdumgs tn justnkfr jrfgit jcrg cjjnumts- Whis cjtivity imjougfs imdnrkctinm cenut thf Afmfrco Ofgafr jofcrima cjjnumt usfg tn jofcr jrfgit jcrg rfdumgs- Ynu Ynu kust jrfctf ct ofcst nmf cjtivity nd n d this typf tn prnjfss jrfgit jcrg rfdumgs\cykfmt Mfttima0 Ynu usf cjtivitifs nd this typf im thf Cppoijctinms wimgnw cmg im thf SuijbJcsh Kuotipof Cppoijctinm Cppoijctinm wimgnw whfm cppoyima c rfjfipt cacimst nthfr npfm rfjfipts\rfpcykfmts0 Ufjfivceofs usfs cjtivitifs nd this typf im thf Cppoijctinms wimgnw whfm jrfctima prfpcykfmt rfjfiptsQhfm thf \rfpcykfmt cjtivity typf is sfofjtfg/ thf AO Cjjnumt Znurjf difog gfdcuots tn Cjtivity AO Cjjnumt cmg ynu kust fmtfr c AO cjjnumt im thf Cjtivity AO Cjjnumt difogUfdumg0 Vsf cjtivitifs nd this typf im thf Cppoijctinms wimgnw tn prnjfss cutnkctfg mnm+jrfgit jcrg rfdumgsWhis cjtivity imjougfs imdnrkctinm cenut thf Afmfrco Ofgafr jofcrima cjjnumt usfg tn jofcr rfdumgsJrfctf ct ofcst nmf cjtivity nd this typf- Nmoy nmf cjtivity jcm ef cjtivf ct c tikf-

AO Cjjnumt Znurjf0 Cjtivity AO Cjjnumt0 Coonjctf thf fxpfmsf nr rfvfmuf tn thf afmfrco ofgafr cjjnumt thct ynu spfjidy dnr this Ufjfivceofs Cjtivity (sff Ztfp 1)- Id thf cjtivity typf is Ecmb Frrnr/ Fmgnrsfkfmt/ Dimcmjf Jhcraf/ Jh craf/ Ufjfipt Qritf‚  ndd/ nr Zhnrt Wfrk Gfet/ ynu jcm nmoy jhnnsf this AO cjjnumt snurjfGistrieutinm Zft0 Coonjctf thf fxpfmsf nr rfvfmuf tn thf gistrieutinm sft thct ynu spfjidy dnr this Ufjfivceofs Cjtivity - C gistrieutinm sft is c prfgfdimfg arnup nd afmfrco ofgafr cjjnumtima jngfs thct gftfrkimf thf cjjnumts dnr  kisjfoocmfnus rfjfipts cmg pcykfmts- Ynu Ynu jcm jhnnsf this nptinm nmoy id thf cjtivity typf is Kisjfoocmfnus JcshUfvfmuf nm Imvnijf0 Coonjctf thf fxpfmsf nr rfvfmuf mft nd cmy tcx tn thf rfvfmuf cjjnumt(s) spfjidifg nm thf imvnijf- Id Wcx Wcx Jngf Znurjf is sft tn Mnmf/ coonjctf thf arnss cknumt tn thfsf cjjnumts- Ynu jcm nmoy jhnnsf this ::

nptinm id thf cjtivity typf is Cg`ustkfmt/ Fcrmfg Gisjnumt/ nr Vmfcrmfg Gisjnumt- Id thf rfvfmuf nm thf spfjidifg imvnijf is umfcrmfg/ thfm Ufjfivceofs Ufjf ivceofs jcoos thf Ufvfmuf Cg`ustkfmt C\I/ whijh usfs CutnCjjnumtima tn gfrivf thf cmtijipctfg rfvfmuf cjjnumtima gistrieutinm cjjnumts cmg cknumts- Whf cjjnumtima fmaimf thfm usfs this imdnrkctinm tn coonjctf thf cg`ustkfmt nr gisjnumt cknumt tn thfsf gfrivfg rfvfmuf cjjnumt(s)Wcx Jngf nm Imvnijf0 Coonjctf thf mft pnrtinm usima thf Fxpfmsf.Ufvfmuf cjjnumts spfjidifg ey thf tcx jngf nm thf imvnijfId Wcx Wcx Jngf Znurjf is sft tn Mnmf/ coonjctf thf arnss cknumt tn thfsf cjjnumts- Ynu Ynu jcm nmoy jhnnsf this nptinm id thf cjtivity typf is Cg`ustkfmt/ Fcrmfg Gisjnumt/ nr Vmfcrmfg Gisjnumt-

Wcx Uctf Jngf Znurjf0 Cjtivity0 Coonjctf thf tcx cknumt tn thf Cssft nr Oiceioity tcx cjjnumts spfjidifg ey thf Ufjfivceofs CjtivityCjtivityImvnijf0 Gistrieutf thf tcx cknumt tn thf tcx cjjnumts cj jnumts spfjidifg ey thf tcx jngf nm thf imvnijf- Ynu Ynu jcmmnt jhnnsf this nptinm id thf cjtivity Wypf is Kisjfoocmfnus Jcsh nr Dimcmjf JhcrafsMnmf0 Coonjctfs thf fmtirf tcx cknumt cjjnrgima tn thf AO Cjjnumt Znurjf ynu spfjidifg- Jhnnsf this nptinm id ynu gn mnt wcmt tn sfpcrctfoy cjjnumt dnr tcx-

Fmtfr thf AO Cjjnumt Zcvf cmg Jonsf Fmtfr giddfrfmt Cjtivitifs Cjtivitifs with Zikiocr \rnjfss with cpprnprictf nptinms-

:7

Zcvf $ Jonsf :6

(J) Ufjfipt Znurjf Gfdimf rfjfipt ectjh snurjfs tn prnvigf gfdcuot g fdcuot vcoufs dnr thf rfjfipt jocss/ pcykfmt kfthng/ cmg c mg rfkittcmjf ecmb cjjnumt difogs dnr rfjfipts ynu cgg tn c rfjfipt ectjh-

Zftup = Ufjfipt = Ufjfipt Znurjf

Fmtfr Gftcios cs shnwm im cenvf ikcaf Zcvf cmg Jonsf thf Qimgnw

(G) Gistrieutinm Zft

Zftup = Ufjfipts = Gistrieutinm sfts

Fmtfr Gftcios Cs shnwm im cenvf ikcaf/ Zcvf cmg Jonsf Qimgnw Qimgnw :4

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Fmtfrima Ufjfipt

C rfjfipt is c writtfm cjbmnwofgakfmt thct c spfjidifg crtijof nr suk nd knmfy hcs effm rfjfivfg cs cm fxjhcmaf dnr anngs nr sfrvijfs- Whf rfjfipt cjts cs thf titof tn thf prnpfrty netcimfg im thf fxjhcmaf-

(C) Ztcmgcrg Ufjfipt0

Ufjfipts = Ufjfipts

Fmtfr Gftcios cmg Joijb nm Cppoy Jhnnsf thf Cpprnprictf Wrcms Mer  Zcvf cmg Jonsf Qimgnw

:1

(E) Kcss Cppoy0

Ufjfipts = Ufjfipts Fmtfr Ufjfipts gftcio Joijb nm Zfcrjh $ Cppoy cdtfr fmtfrima gftcios rcthfr thcm nm cppoy Fmtfr Gftcios cs shnwm im thf ikcafs Gistrieutf thf Cppoifg ckt cknma giddfrfmt Wrcms Mer 

Zcvf cmg Jonsf Qimgnw :8

(J) Kisjfoocmfnus Ufjfipts0

Ufjfipts = Ufjfipts

Fmtfr Gftcios Cs Zhnwm im Efonw Ikcaf Joijb nm Gistrieutinms

Joijb nm NB  Jrfctf cjjnumtima Whrnuah Wnnos:9

(G) Ufvfrsco Ufjfipt Ufjfivceofs ofts ynu rfvfrsf c rfjfipt whfm ynur justnkfr stnps pcykfmt nm c rfjfipt nr id c rfjfipt jnkfs drnk cm cjjnumt c jjnumt with mnm‚suddijifmt dumgs- Ynu Ynu jcm cosn rfvfrsf c rfjfipt id ynu wcmt tn rf‚fmtfr cmg rfcppoy it im UfjfivceofsUfjfivce ofs- Ynu Ynu jcm rfvfrsf enth stcmgcrg/ imvnijf‚rfoctfg rfjfipts cmg mnm‚imvnijf rfoctfg (kisjfoocmfnus) rfjfipts- Ynu Ynu jcm rfvfrsf cm Cutnkctij Ufjfipt nmoy id its stctus is Cpprnvfg- Cdtfr ynu rfvfrsf c rfjfipt/ ynu jcmmnt upgctf cmy nd thf rfjfipt’s cttrieutfsZtcmgcrg Ufvfrsco0 Ufjfivceofs cutnkctijcooy jrfctfs rfvfrsco `nurmco fmtrifs dnr ynur afmfrco ofgafr cm g rfnpfms coo nd thf gfeit cmg jrfgit itfks thct wfrf jonsfg with thf nriaimco rfjfiptGfeit Kfkn Ufvfrsco0 Ufjfivceofs gnfs mnt upgctf cmy cm y nd thf rfjfipt cjtivity cssnjictfg with thf nriaimco rfjfiptSufry Whf Ufjfipt im thf Ufjfipts Qimgnw Joijb nm Ufvfrsf Fmtfr Gftcios Joijb nm Ufvfrsf

Ztctus Qioo ef Jhcmafg tn Ufvfrsf Jonsf thf Qimgnw

7<

(F)Jhcraf+ecjb  Vsf jhcrafecjbs tn jrfctf c mfw gfeit itfk dnr ynur justnkfr whfm jonsima cm fxistima gfeit itfk- Dnr  fxckpof/ ynur justnkfr sfmgs pcykfmt nd '16 dnr c '3<< imvnijf- Ynu Ynu jcm cppoy thf rfjfipt tn thf imvnijf/ thfm jrfctf c jhcrafecjb dnr thf ecocmjf guf-

Ufjfipts = Ufjfipts C trcmscjtinm shnuog ef kcgf efdnrf fmtfrima Jhcrafecjb 

Joijb nm Cppoy Fmtfr Gftcios Whfm Joijb nm Jhcraf+ecjb 

Fmtfr Gftcios Zcvf cmg Jonsf73

(D)Cg`ustkfmt (Ecg gfets)0 Jrfctf cg`ustkfmts tn imjrfcsf nr gfjrfcsf thf ecocmjf guf dnr cm imvnijf/ gfeit kfkn/ jhcrafecjb/ nr  jnkkitkfmt- Dnr fxckpof/ ynu cppoy c rfjfipt tn cm imvnijf/ eut thfrf is stioo cm npfm ecocmjf nd twn gnoocrs- Ynu Ynu jcm jrfctf cm cg`ustkfmt tn writf ndd thf rfkcimima cknumt cmg cm g jonsf thf gfeit itfkCpprnvco oikits0 Vsf thf Cpprnvco Oikits wimgnw tn gfdimf cpprnvco oikits dnr cg`ustkfmts jrfctfg im Ufjfivceofs/ rfqufsts dnr jrfgit kfkns imitictfg drnk iUfjfivceofs/ cmg writf‚ndds dnr rfjfipts- Ufjfivceofs usfs cpprnvco oikits thct hcvf c gnjukfmt typf nd Cg`ustkfmt whfm ynu jrfctf cm cg`ustkfmt im thf Cg`ustkfmts/ Zuekit CutnCg`ustkfmts/ cmg Cpprnvf Cg`ustkfmts wimgnws-

Zftup = Wrcmscjtinms Wrcmscjtinms = Cpprnvco oikits

Ufjfipts = Ufjfipts Fmtfr Ufjipt Gftcios Joijb nm Cppoy Jhnnsf Wrcms MEU  Joijb nm Cg`ustkfmt

Zcvf cmg Jonsf 75

(A)Qritima Ndd Vmcppoifg Ufjfipts Qhfm ynu cppoy c rfjfipt tn gfeit itfks/ c skcoo umcppoifg cknumt kcy rfkcim nm thf rfjfiptUfjfivceofs ofts ynu writf ndd umcppoifg rfjfipt ecocmjfs gurima nr cdtfr rfjfipt cppoijctinm-

Zftup = Zystfk = Zystfk Nptinm Joijb nm Kisjfoocmfnus  Mcviactf tn thf Ufjfipts wimgnwwimgnwFmtfr thf rfjfipt imdnrkctinm nr qufry cm fxistima rfjfiptJhnnsf thf Cppoijctinms euttnmIm thf Cppoy Wn difog/ sfofjt Ufjfipt Qritf‚nddQritf‚nddIm thf Cknumt Cppoifg difog/ fmtfr thf cknumt tn ef e f writtfm ndd- Ufjfivceofs vcoigctfs thf vcouf thct ynu fmtfr cacimst ynur writf‚ndd cpprnvco oikitIm thf Cjtivity difog/ sfofjt c rfjfivceofs cjtivitycjtivity- Ynu Ynu jcm sfofjt drnk coo cjtivf rfjfivceofs cjtivitifs gfdimfg with thf cjtivity typf nd ‛Ufjfipt Qritf‚ndd-‛ Qritf‚ndd-‛ Zcvf ynur wnrb-

7:

3:-

Eioos Ufjfivceof

C eioo rfjfivceof is c gnjukfmt thct ynur justnkfr dnrkcooy carffs tn pcy ct snkf duturf gctf (thf kcturity gctf)- Whf eioo rfjfivceof gnjukfmt fddfjtivfoy rfpocjfs/ dnr thf rfoctfg cknumt/ thf npfm gfet fxjhcmafg dnr thf eioo- Eioos rfjfivceof crf ndtfm rfkittfg dnr jnoofjtinm cmg usfg tn sfjurf shnrt tfrk dumgima-

Eioos Ufjfivceof = Wrcmscjtinm Fmtfr Gftcios cs shnwm im diaurf efonw

Joijb nm Cssiamkfmts Fmtfr Gftcios i-f- Wrms Mer  Zcvf cmg Joijb nm Jnkpoftf/ thfm joijb nm Cjjfpt Fmtfr Cjjfptcmjf Gctf cmg Joijb nm Nb 

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