ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA III (PERSERO)

IAO[GTAX KON@NEC [@CYK\XCTAX X[EATK\A [TA\A EKDA@ XO\CRXC A@AGCXCX A@JJA\A@ A@JJA\A@ LCASA R\ND[OXC XKLAJAC AGAT RK\K@HA@AA@ DA@ RK@JK@DAGCA@ LCASA R\ND[OXC RADA RT. RK\OKL[@A@ @[XA@TA\A CCC &RK\XK\N# Ngkf =

@AEA

= X\C GKXTA\C @C@JXCF XCJC\N

@CE

= 282;28118

DKRA\TKEK@

= AO[@TA@XC X%1

J{à Ekek`{fc Xagaf Xat{ Xsa|at [`t{o Ekerk|ngkf Jkga| Xa|maà Kon`nec <226

X|c Gkxta|c @c`jxcf Xcjc|n = Aàgcxcx A`jja|a` Lcasa R|nd{oxc Xklajac Agat Rk|k`haàa` da`…' <226 [X[ k%\krnxctn|s £ <226

RK\@SATAA@

Dk`ja` c`c xasa ek`sataoa` lafza xo|crxc sa`j lk|m{d{g = A@AGCXCX A@JJA\A@ LCASA R\ND[OXC XKLAJAC AGAT RK\K@HA@AA@ DA@ RK@JK@DAGCA@ LCASA R\ND[OXC RADA RT. RK\OKL[@A@ @[XA@TA\A CCC &RK\XK\N#

Adagaf lkà| faxcg oa|sa xasa xk`dc|c da` m{d{g dceaox{d lkg{e rk|àf dce{at' dcr{lgcoaxc ata{ dctkgctc ngkf eafaxcxza gac` dagae on`tkox rk`{gcxa` xo|crxc gkykg R|nj|ae X%1 Dkra|tkek` Ao{`ta`xc Iao{gtax Kon`nec [`cyk|xctax X{eatk|a [ta|a. Xke{a x{elk| data da` cìn|eaxc sa`j dcrk|ngkf tkgaf dc`sataoa` mkgax' lkà| ara ada`sa. Da` aralcga dc oke{dca` fa|c rk|`sataa` c`c tcdao lkà|' xasa lk|xkdca ek`k|cea xaòxc sa`j dctktaroa` ngkf {`cyk|xctax.

Ekda`' <8 Dkxkelk| <22: Sa`j Ekel{at Rk|`sataa`

X|c Gkxta|c @c`jxcf Xcjc|n @CE = 282;28118


OATA RK@JA@TA\

R{mca` da` xs{o{| rk`{gcx {haroa` okrada Aggaf Lara dc X{|ja atax |a`ha`ja`%@sa sa`j xkgaag{ c`daf dagae fcd{ro{. M{ja dagae r|nxkx rk`jk|maa` xo|crxc c`c' Dca sa`j tkgaf ekelk|c okxkfata`' aoag da` rcoc|a`' ekelcelc`j da` ekeaer{oa` rk`{gcx xkfc`jja xo|crxc c`c darat tk|xkgkxacoa`. Rk`{gcx ek`sada|c xkrk`{f`sa lafza xo|crxc c`c rk`{f dk`ja` oko{|a`ja` ek`jc`jat oktk|lataxa` okeaer{a` rk`{gcx dagae rk`jktaf{a`. [`t{o ct{' rk`{gcx ek`jfa|aroa` o|ctco da` xa|a` sa`j ekela`j{` da|c xke{a rcfao sa`j tkgaf ekelaha xo|crxc c`c. Dagae rk`s{x{à`

xo|crxc c`c rk`{gcx ek`k|cea la`sao la`t{a`'

d{o{`ja` xk|ta xkea`jat da|c lk|lajac rcfao. Ngkf oa|kà ct{' rada okxkerata` c`c dk`ja` xkt{g{x fatc rk`{gcx c`jc` c `jc` ek`j{haroa` tk|cea oaxcf okrada = 1. Larao D|x. Mnf` Tail{ \ctn`ja' E. Kh' xkgao{ Dkoa` Iao{gtax Kon`nec [`cyk|xctax X{eatk|a [ta|a. <. Larao D|x. A|cic` Aofead' E.Xc' Ao' xkgao{ okt{a Dkra|tkek` Ao{`ta`xc da` Larao Iafec @atcjn| @ax{tcn`' XK' E. Ahh' Ao xkgao{ Xko|kta|cx Dkra|tkek` Ao{`ta`xc Iao{gtax Kon`nec [`cyk|xctax X{eatk|a [ta|a. 8. Larao D|x. Xsaex{g G{lcx' Ao xkgao{ dnxk` rkelcelc`j xasa sa`j tkgaf ekelk|coa` zaot{' tkàja da` rcoc|a``sa dagae ekelcelc`j da` ek`ja|afoa` rk`{gcx xkfc`jja xo|crcx c`c darat dcxkgkxacoa` dk`ja` laco. 4. Larao D|x. Fnteag Maia|' EE' Ao da` Larao Ok{gaà K|zc`' XK' Ao xkgao{ dnxk` rkela`dc`jrk`j{mc xasa.


;. LaraoCl{ Dnxk` Iao{gtax Kon`nec [`cyk|xctax X{eatk|a [ta|a sa`j tkgaf ekelk|coa` cge{ rk`jktaf{a` da` dcdcoa` xkgaea xasa ek`madc eafaxcxza da` m{ja xkg{|{f xtai rkjazac dc Iao{gtax Kon`nec [`cyk|xctax X{eatk|a [ta|a. 9. Xke{a rcfao dc RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# sa`j tkgaf la`sao ekela`t{ dagae ekelk|coa` data da` cìn|eaxc sa`j dcrk|g{oa` xkgaea xasa ekgao{oa` rk`kgctca`' of{x{x`sa {`t{o xtai lajca` ok{a`ja` xk|ta xtai lajca` adec`cxt|axc da` {e{e. :. Okd{a n|a`j t{a xasa sact{ &Age# K. E. Xcjc|n da` tk|of{x{x {`t{o cl{ tk|hc`ta K. Daea`co' sa`j tkgaf lk|m{a`j ok|ax da` |kga ekg{raoa` dc|c`sa dkec ekelk|coa` sa`j tk|laco lajc aào%aào`sa. M{ja {`t{o okg{a|ja lkxa| Xcjc|n da` okg{a|ja lkxa| Daea`co. 6. L{at oaoaoo{ @{|gkgs Xcjc|n' XX da` ala`jo{ Rngea` I|kxfea` Xcjc|n' Aed sa`j ma{f dcrk|a`ta{a`. Tk|cea oaxcf sa oao' ala`j' l{at rk|fatca``sa da` dna sa`j xkgag{ ekgc`jo{rco{. 3. L{at xa{da|c%xaa{da|co{ dc 4 Oa rg{x kG &O–Mc' Xa|ck' Tkk`s' [d{ò# sa`j

xkgaea 4 taf{` tk|{x ek` x{rrn|t o{ o{ da` ek`jcxc fa|c%fa|co{ dk`ja` rk|xafalata` sa`j c`daf. Tk|of{x{x l{at Xa|ck sa`j ek`jama|co{ la`sao fag ekgag{c hk|cta da` rk`jagaea` fcd{r`sa. C ecxx n{| tnjktfk|`k tnjktfk|`kxx xx xcxt…… 12. L{at adco%adco okgnernoo{ dc

;

GnJ

;

&Hc' Ktnx' Okk' R{da`# sa`j xkgag{

ekelk|co{ xkea`jat xkea`jat gkzat xk`s{e ea`cx da` ha`da ha`da taza ek|koa. M{ja M{ja l{at adco%adco xtael{o xtael{o ‖2; gac``sa &Easa' Xn`sa' Xn`sa' Agdn. Cj{`#


11. L{at xke{a tkea`%tkea` dc Iao{gtax Kon`nec xtael{o <228' of{x{x`sa l{at aào%aào Ao%X1 xkrk|tc Nek' Dkllck' Kya' Gcdca' Ek|da' Ekgda' Yk|a' da` tk|of{x{x l{at xafalato{ Coa sa`j xkgag{ ek` x{rrn|t o{ o{ dagae dna' ek`j{atoa` da` ek`skea`jatco{ gkzat hk|cta sa`j oaec lajc lk|xaea &aofc|`sa octa xaerac dc {m{`j maga` ct{ i|ck`d ……#. ……#. M{ja l{at tkea`%tkea` Ao%X1 gac``sa' xkenja rk|xafalata` octa tk|magc` xkgaea`sa da` x{oxkx lkxk|ta octa. 1<. L{at xktcar r|cladc sa`j tkgaf ekelk|c za|à dagae fcd{ro{. Ek|koa sa`j aelcg lajca` daage r|nxkx rkelkgama|a` fcd{ro{ da` ek`madc lk|oat lajco{. Dna da` fa|ara` rk`{gcx' oc|a`sa xo|crxc c`c l{oa` xkokda| ek`madc aofc| da|c xkl{af r|nxkx rk`dcdcoa`' tarc m{xt|{ ek`madc azag {`t{o xkl{af eaxa dkra` sa`j jkecga`j. Tk|cea oaxcf. T{fa` ekelk|oatc.

Ekda`' <8 Dkxkelk| <22: Sa`j Ekel{at Rk|`sataa`

X|c Gkxta|c @c`jxcf Xcjc|n @CE = 282;28118


ALXT\AO

Rk`kgctca` c`c lk|t{m{a` {`t{o ek`jktaf{c lajaceaà rk`jj{àa` a`jja|a` lcasa r|nd{oxc xklajac agat rk|k`haàa` da` rk`jk`dagca` lcasa r|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#. Rk`kgctca` c`c dcfa|aroa` darat ek`madc eax{oa` lajc eaàmkek` rk|{xafaa` ek`jkàc rk|aà` a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca`. Dagae xo|crxc c`c rk`{gcx aoa` ekela`dc`joa` a`ta|a a`jja|a` sa`j tkgaf dcx{x{` rk|{xafaa` dk`ja` lcasa r|nd{oxc sa`j xkx{`jj{f`sa tk|madc xk|ta ekgao{oa` aàgcxa ya|ca`x tk|fadar rk`scera`ja` sa`j tk|madc. Faxcg rk`kgctca` ek`{`m{ooa` lafza rk`jj{àa` a`jja|a` fa|{xgaf m{ja dcxk|tac dk`ja` aàgcxa ya|ca`x sa`j gklcf dagae {`t{o ek`jktaf{c rk`sklal tk|madc`sa rk`scera`ja` sa`j ada xkfc`jja okdkra```sa darat dcaelcg ga`joaf sa`j dcrk|g{oa` {`t{o darat ekec`ceagoa` ya|ca` sa`j tcdao ek`j{`t{`joa`. Dk`ja` dkecoca` i{`jxc a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca` darat gklcf kikotci da` kicxck`.

Oata O{`hc &Oks Zn|d# =

A`jja|a` lcasa r|nd{oxc' agat rk|k`haàa`' rk`jk`dagca`' lcasa r|nd{oxc


ALXT\AHT

Tfcx |kxka|hf zax rk|in|ekd tn ic`d n{t fnz tfk {xk ni r|nd{htcn` hnxt l{djkt ax a rga``c`j a`d hn`t|nggc`j dkychk ni hnxt r|nd{htcn` n` RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#. Tfcx |kxka|hf cx kvrkhtkd hn{gd lk a` c `r{t n` hnera`s–x eaàjkek`t aln{t tfk l{djkt |ngk ax a rga``c`j a`d hn`t|nggc`j dkychk . C` tfcx tfkxcx' tfk z|ctk| zcgg hnera|k lktzkk` hnera`s–x l{djkt a`d r|nd{htcn` hnxt tfat fax lkk` |kagc}kd a`d agxn aàgs}k ya|ca`hkx tn tk`dk`hs zfchf nhh{||kd. Tfk |kx{gt ni |kxka|hf xfnzx tfat tfk {xk ni l{djkt cx e{xt lk inggnzkd zctf dkkrk| ya|ca`hkx aàgs}c`j c` n|dk| tn ic`d n{t tfk ha{xk ni tk`dk`hs. C` tfk i{t{|k zk ha` taok tfk xtkr tfat `kkdkd tn ec`cec}k {ìayn|algk ya|ca`hk. Xn' tfk i{`htcn` ni l{djkt ax a rga``c`j a`d hn`t|nggc`j dkychk cx lkhnek kiikhtcyk a`d kiichck`t.

Oks Zn|dx =

R|nd{htcn` hnxt l{djkt' rga``c`j dkychk' hn`t|nggc`j' r|nd{htcn` hnxt.


DAITA\ CXC Fagaea` RK\@SATAA@

........................................... .................................................................. ............................................ .....................

c

OATA RK@JA@TA\........................... RK@JA@TA\................................................. ............................................ ................................ ..........

cc

ALXT\AO ........................................... ................................................................. ........................................... .................................. .............

y

ALXT\AHT ............................................ .................................................................. ............................................ .............................. ........

yc

DAITA\ CXC

.......................................... ................................................................ ........................................... ....................... .. ycc

DAITA\ TALKG ........................................ .............................................................. ........................................... ........................ ...

v

DAITA\ JAELA\ ................................... ......................................................... ............................................ ......................... ... vcc DAITA\ GAERC\A@ .......................................... ................................................................ .................................... .............. vccc LAL C

LAL CC

RK@DAF[G[A@

A. Gata| Lkgaoa`j Eaxagaf ........................................ .................................................... ............

1

L. Lataxa` Eaxagaf da` Rk|{e{xa` Eaxagaf ....................... .......................

;

H. T{m{a` Rk`kgctca` da` Eaìaat Rk`kgctca` ........................ ........................

9

D. Ok|a`joa On`xkrt{ag ............................................ ........................................................ ............

:

TC@MA[A@ R[XTAOA

A. A`jja|a` 1. Rk`jk|tca` A`jja|a` da` On`xkr A`jja|a`.................

6

<. I{`jxc da` Ogaxcicoaxc A`jja|a` ................................. ................................. 18 L. A`jja|a` Lcasa R|nd{oxc 1. [`x{|%[`x{| Lcasa R|nd{oxc ........................................ ........................................ 19 <. Rk`jk|tca` A`jja|a` Lcasa R|nd{oxc ........................... 1:


H. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc 1. R|nxkx Rk`s{x{à` A`jja|a` .................................. ....................................... ..... 16 <. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc ......................... ......................... <; D. A`jja|a` Lcasa R|nd{oxc xklajac Agat Rk|k`haàa`

da` Rk`jk`dagca` ............................................. ............................................................. ................ 83

LAL CCC

EKTNDK RK@KGCTCA@

A. Mk`cx Rk`kgctca` ........................................... .................................................................. ....................... ;1 L. Mk`cx Data ........................................... .................................................................. ............................... ........ ;1 H. Tko`co Rk`j{er{ga` Data .................................. ................................................ .............. ;1 D. Ektndk Aàgcxa Data ........................ ............................................... ................................. .......... ;< K. Madzag da` Gnoaxc Rk`kgctca` ............................................ ............................................ ;<

LAL CY

FAXCG RK@KGCTCA@

A. Data Rk`kgctca` 1. Jaela|a` [e{e Rk|{xafaa` ...................................... ;8 <. Xt|{ot{| N|ja`cxaxc Rk|{xafaa`..................................... ;6 8. Garn|a` A`jja|a` da` \kagcxaxc Lcasa R|nd{oxc taf{` <229 ........................................... .................................................................. .......................... ... 98 L. Aàgcxcx Faxcg Rk`kgctca` 1. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# ...................... 9;


<. A`jja|a` Lcasa R|nd{oxc xklajac xklajac Agat Rk|k`haàa` da` Rk`jk`dagca` Lcasa R|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#.................................. &Rk|xk|n#................................................. ............... 96

LAL Y

OKXCER[GA@ DA@ XA\A@

A. Okxcer{ga` ......................... ................................................ .............................................. .......................... ... 62 L. Xa|a` ............................................ ................................................................... ....................................... ................ 6< DAITA\ R[XTAOA .............................. .................................................... ........................................... ............................. ........ 64 GAERC\A@


DAITA\ TALKG

@nen|

M{d{g

Fagaea`

Talkg <.1

Rk|{xafaa` Lceaxaotc = A`jja|a` Rk`m{aga` ...............

<6

Talkg <.<

Rk|{xafaa` Lceaxaotc = A`jja|a` R|nd{oxc .................

81

Talkg <.8

Rk|{xafaa` ECT\A JA\EK@T = A`jja|a` A`jja|a` Okl{t{fa` Lafa` Ek`taf ............................................ ................................................................ ....................

Talkg <.4

RT. ECT\A JA\EK@T = A`jja|a` Rkelkgca` Lafa` Ek`taf ‗O{gct― .......................................... ............................................................... .....................

Talkg <.;

83

Garn|a` Rk|ta`jj{`jmazala` Rk|ta`jj{`jmazala` eaxc`j%eaxc`j gkykg dc Rk|{xafaa` Ea`{iaot{| ............................................ .................................................. ......

Talkg 4.1

86

Rk|{xafaa` Lceaxaotc = A`jja|a` A`jja|a` Lcasa Nyk|fkad Ral|co ............................................ .................................................................. ................................. ...........

Talkg <.3

8:

Rk|{xafaa` Aladc Oa|sa = A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j .......................................... .............................................................. ....................

Talkg <.6

89

RT. ECT\A JA\EK@T = A`jja|a` Lcasa Lafa` Ek`taf Sa`j Falcx Dcraoac .......................................... ..........................................

Talkg <.:

8;

RT. ECT\A JA\EK@T = A`jja|a` Rk|xkdcaa` Lafa` Ek`taf ‗O{gct X{rk|― ................................................ .................................................... ....

Talkg <.9

84

;2

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# = M{egaf X{elk| Dasa Ea`{xca rada Ea|kt <228 ....................... .......................


;:

Talkg 4.<

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# = Garn|a` A`jja|a` Lcasa R|nd{oxc Okgara Xazct taf{` <229 .....

Talkg 4.8

98

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# = Garn|a` \kagcxaxc Lcasa R|nd{oxc Okgara Xazct taf{` <229 .....


94

DAITA\ JAELA\

@nen|

M{d{g

Fagaea`

Jaela| 1.1

Ok|a`joa On`xkrt{ag .......................................... .................................................. ........

:

Jaela| <.1

Xt|{ot{| N|ja`cxaxc Rk`s{x{` A`jja|a` ....................

<1

Jaela| <.<

[|{ta` Rk`s{x{à` A`jja|a`

<9

Jaela| <.8

F{l{`ja` Tc`joat Rk`m{aga`' Tc`joat R|nd{oxc

.................................. ..................................

da` Tc`joat Rk|xkdcaa` ............................................... ...............................................


8<

DAITA\ GAERC\A@

@nen|

M{d{g

Gaerc|a` 1

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# = Xt|{ot{| N|ja`cxaxc

Gaerc|a` <

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# = LKLA@ R\ND[OXC DA@ LKLA@ RNONO RK@M[AGA@ OKGARA XAZCT


LAL C RK@DAF[G[A@ A. Gata| Lkgaoa`j

Okeam{a` da` rk|okela`ja` rk|{xafaa` xaat c`c dc C`dn`kxca ekerk|gcfatoa` lktara |aeac`sa d{`ca {xafa ata{ d{`ca lcx`cx dc C`dn`kxca. Rk|xac`ja` rk|{xafaa` sa`j xat{ dk`ja` rk|{xafaa` sa`j gac` ek`madc xkeaoc` oktat da` rk`{f |kxcon. Okadaa` rk|xac`ja` a`ta| rk|{xafaa` ct{ lkg{e gajc dctaelaf dk`ja` iaotn|%iaotn| gac` xkrk|tc cìgaxc' rk`c`joata` lkla` ramao' oklcmaoxaàa`%oklcmaoxaàa` da` dk|kj{gaxc%dk|kj{gaxc la|{ da|c rkek|c`taf da` gac` xklajac`sa. Fag%fag c`c tk`t{ ek`madc rk|tcela`ja` rk|{xafaa` dagae ekgao{oa` okjcata` {xafa`sa oa|kà iaotn|%iaotn| tk|xkl{t co{t ek`k`t{oa` oklk|faxcga` rk|{xafaa` dagae lk|xac`j dk`ja` rk|{xafaa` gac``sa. Rk|{xafaa`%rk|{xafaa`

tk|xkl{t

oc`c

xagc`j

lk|xac`j

ekerk|kl{toa` raxa| dk`ja` ek`ja`dagoa` ek`ja`dagoa` ok{`jj{ga`%ok{`jj{ga` ok{`jj{ga`%ok{`jj{ga`

dagae {xafa

ek|koa eaxc`j%eaxc`j. Rk|{xafaa` sa`j tcdao ekecgcoc ok{`jj{ga` lcaxa`sa aoa` oagaf lk|xac`j da` lk|aofc| rada okla`jo|{ta`. Ok{`jj{ga` {xafa c`c darat lk|{ra fa|ja r|nd{o sa`j gklcf |k`daf' c`nyaxc r|nd{omaxa la|{' da` gac` xklajac`sa. Dagae ek`ja`dagoa` fa|ja m{ag r|nd{o sa`j gklcf |k`daf lk|a|tc rk|{xafaa` fa|{x darat ek`hcrtaoa` fa|ja rnono r|nd{oxc sa`j |k`daf {`t{o r|nd{o tk|xkl{t. @ae{` {`t{o ek`hcrtaoa` fa|ja rnono r|nd{oxc sa`j gklcf |k`daf c`c tcdao darat dcgao{oa` dk`ja` ek`j{|a`jc o{agctax da|c la|a`j tk|xkl{t. Rk|{xafaa` sa`j darat ek`m{ag r|nd{o dk`ja` o{agctax sa`j laco àe{` dk`ja` fa|ja rnono r|nd{oxc sa`j |k`daf eker{`sac oke{`jocà` sa`j gklcf lkxa|


{`t{o darat lk|tafa` dagae gc`jo{`ja` rk|xac`ja` dc C`dn`kxca' lafoa` rk|{xafaa` ct{ m{ja ekecgcoc oke{`jocà` {`t{o darat ek`jagafoa` rkxac`j`sa da` lk|okela`j lkxa|. Ngkf oa|kà ct{ rk|{xafaa` fa|{x darat ek`jkgnga rk|{xafaa` xklaco% laco`sa of{x{x`sa {`t{o lajca` r|nd{oxc aja| r|nxkx r|nd{oxc`sa tktar darat lk|maga` lk|okxcàel{`ja`' lk|okxcàel{`ja`' kicxck`' kikotci' da` zama| xk|ta tktar ek`maja o{agctax da|c r|nd{o tk|xkl{t. [`t{o darat ek`jkgnga rk|{xafaa``sa dk`ja` laco eaoa rk|{xafaa` rk|g{ ekel{at rk`jk`dagca` atax nrk|axc {`t{o okjcata` sa`j dcgao{oa``sa. Dk`ja` ek`jj{àoa` rk|fct{`ja` eaoa dcl{atgaf x{at{ a`jja|a` atax ta|jkt da` x{elk| dasa sa`j dcrk|g{oa` dceaxa sa`j ek`data`j. A`jja|a` ekecgcoc rk|aà` xklajac agat rk|k`haàa` da` rk`jk`dagca` xk|ta kyag{axc' oa|kà a`jja|a` dcx{x{` dk`ja` ekerk|tcela`joa` rk`jagaea` eaxa gag{' okadaa` sa`j xkda`j tk|madc xkoa|a`j c`c da` rk|aeaga` sa`j aoa` data`j sa`j darat lk|n|ck`taxc ma`joa rk`dko ea{r{` ma`joa ra`ma`j. Xkgac` ct{ a`jja|a` m{ja lk|rk|a` xklajac agat rk|c`jata` dc`c aoa` ada`sa c`%kicxck`xc da` c`%kikotcyctax' dceaà i{`jxc c`c xa`jat lkxa| `cgac`sa lajc rk|{xafaa`. Rada rk|{xafaa` ea`{iaot{| lcasa r|nd{oxc ek|{raoa` onern`k` lcasa tk|lkxa|. Ngkf xklal ct{' rk`jk`dagca` sa`j eaoxceag atax lcasa r|nd{oxc ekgag{c x{at{ a`jja|a` ek|{raoa` rn`daxc rk`tc`j lajc rk`jk`dagca` lcasa dc x{at{ rk|{xafaa` oa|kà okjcata` nrk|axcnàg rk|{xafaa` tcdao rk|àf tk|gkrax da|c eaxagaf rk`s{x{à` a`jja|a` sa`j tkgaf dcl{at da` dcxkraoatc ngkf eaàmk| rk|{xafaa`. Fag sa`j xk|c`joagc xk|c`joagc tcel{g dceaà dceaà x{at{ rk|{xafaa` rk|{xafaa` sa`j sa`j laco m{ja


ekecgcoc a`jja|a` sa`j laco r{ga. Rk|{xafaa` sa`j ada xk|c`joagc ekel{at a`jja|a` sa`j h{o{r lkxa| da` dagae ek`k`t{oa` lcasa rk| eata a`jja|a` tk|gag{ lkxa| ata{ okhcg. Fag c`c ek`cel{goa` x{at{ ax{exc dceaà mcoa a`jja|a` sa`j dcl{at da` dagae |kgcxaxc`sa eaxcf tk|darat la`sao xcxa eaoa xk|c`joagc ta`jjara` sa`j tcel{g adagaf rk|{xafaa` ct{ tcdao ekeaoxceagoa` a`jja|a` sa`j tkgaf dcxkdcaoa`. Lk|lkda mcoa tk|`sata dagae |kagcxaxc`sa a`jja|a` sa`j dcl{at tcdao ek`h{o{rc eaoa ax{exc sa`j tcel{g adagaf oc`k|ma rk|{xafaa` tcdao kicxck` da` kikotci. Ata{ lafoa` sa`j tk|madc adagaf rk`k`t{a` a`jja|a` xk`jama dcrk|lkxa| da` rada |kgcxaxc`sa dcl{at lcaxa%lcaxa xama da` ek`jfaxcgoa` m{egaf sa`j o{|a`j da|c m{egaf a`jja|a` sa`j tkgaf dca`jja|oa` gag{ eaàmk| ek`jataoa` lafza tkgaf tk|madc kicxck`xc da` kikotcyctax dagae nrk|axcnàg rk|{xafaa`. Xkda`joa` sa`j xklkà|`sa tk|madc adagaf rk`s{x{à` a`jja|a` sa`j tk|gag{ lk|gklcfa` da` tcdao ekecgcoc daxa| sa`j tkrat. Fag%fag xkrk|tc c`c sa`j rk|g{ dcaàgcxcx gklcf ma{f oa|kà xa`jat lk|oacta` k|at dk`ja` i{`jxc rk|k`haàa` da` rk`jk`dagca` sa`j rk`tc`j lajc xkl{af rk|{xafaa`. Mcoa a`ta|a a`jja|a` sa`j dcx{x{` dk`ja`

|kagcxaxc`sa tk|darat

rk`scera`ja` sa`j eatk|cag' eaoa rk`scera`ja` ata{ sa`j dcxkl{t ya|ca`x tk|xkl{t rk|g{ dcaàgcxcx gklcf ma{f. Araoaf rk`scera`ja` tk|xkl{t dcxklaloa` ngkf |kagcxaxc sa`j sa`j gklcf okhcg okhcg da|c a`jja|a` a`jja|a` ata{ sa`j dcxkl{t rk`scera`ja` rk`scera`ja` ek`j{`t{`joa` &iayn|algk ya|ca`hk# ' ata{ rk`scera`ja` tk|xkl{t dcaoclatoa` oa|kà |kagcxaxc gklcf lkxa| da|c a`jja|a`' sa`j dcxkl{t rk`scera`ja` sa`j tcdao ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# . Da` gklcf dagae gajc' rk|g{ dcaàgcxcx ara sa`j ek`sklaloa` rk`scera`ja` tk|xkl{t tk|madc xkfc`jja darat dcoktaf{c


lajaceaà ha|a {`t{o ek`ja`tcxcraxc`sa dc eaxa sa`j aoa` data`j da` lajaceaà oacta``sa dk`ja` i{`jxc rk|k`haà` da` rk`jk`dagca`. RT. Rk|okl{à` @{xa`ta|a CCC' dcxc`joat RTR@ CCC &Rk|xk|n#' ek|{raoa` xagaf xat{ da|c 14 Lada` [xafa Ecgco @kja|a &L[E@# Rk|okl{à` sa`j lk|jk|ao dagae lcda`j {xafa rk|okl{à`' rk`jngafa` da` rkeaxa|a` faxcg rk|okl{à`. Okjcata` {xafa rk|xk|na` ek`hao{r {xafa l{dcdasa da` rk`jngafa` taàea` okgara xazct da` oa|kt. R|nd{o {taea rk|xk|na` adagaf Ec`sao Xazct &HRN# da` C`tc Xazct &Ok|`kg# da` r|nd{o fcgc| oa|kt. Xklajac Lada` [xafa Ecgco @kja|a sa`j faxcg r|nd{oxc`sa x{daf dcokàg dc raxa| gnoag da` c`tk|àxcnàg' eaoa rk`jj{àa` a`jja|a` dagae rk|{xafaa` xa`jat rk`tc`j {`t{o dcaàgcxcx {`t{o ek`jktaf{c araoaf i{`jxc a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca` lcasa r|nd{oxc x{daf laco. Da|c data taf{` <22;' rk`scera`ja` rk`scera`ja` a`ta|a a`jja|a` a`jja|a` da` |kagcxaxc lcasa r|nd{oxc rada RT. Rk|okl{à` Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# adagaf xklajac xklajac lk|co{t = A`jja|a`

\r

633.8;6.::<.222 633.8;6.::<.222

\kagcxaxc

\r 1.282.868.;:8.162 1.282.868.;:8.162

Xkgcxcf

\r

^

181.2<4.621.162 181.2<4.621.162 ' ata{ 14';:+

Xkgcxcf xklkxa| \r 181.2<4.621.162 ek|{raoa` {ìayn|algk ya|ca`hk oa|kà |kagcxaxc gklcf lkxa| da|c rada a`jja|a`. [ìayn|algk ya|ca`hk c`c ekà`daoa` ada okàcoa` lcasa da` m{ja ada`sa oktcdaokicxckà` lk|oacta` dk`ja` lcasa. Tcdao eaoxceag`sa rk|aà` a`jja|a` dagae eaoa`cxek rk`jk`dagca` atax r|nxkx r|nd{oxc xk|ta kyag{axc oc`k|ma l{gaà` ekecgcoc a`dcg tk|madc`sa


{ìayn|algk

ya|ca`hk .

Fag c`c dcxklaloa` oa|aotk|cxtco rk|{xafaa` RT.

Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# sa`j ek|{raoa` rk|{xafaa` rk|okl{à` dceaà r|nxkx r|nd{oxc`sa xa`jat lk|ja`t{`j rada agae xkfc`jja rk|aà` a`jja|a` dagae rk|k`haàa` r|nd{oxc da` kyag{axc`sa hk`dk|{`j x{gct {`t{o dctk|aroa`. Lk|daxa|oa` {|aca` tk|xkl{t' rk`{gcx tk|ta|co ekelafax`sa gklcf ga`m{t dagae xkl{af xo|crxc dk`ja` m{d{g ‗Aàgcxcx A`jja|a` Lcasa R|nd{oxc Xklajac Agat Rk|k`haàa` da` Rk`jk`dagca` Lcasa R|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#― L. Lataxa` Eaxagaf da` Rk|{e{xa` Eaxagaf

Lataxa` Eaxagaf. Rkelafaxa` sa`j aoa` dcgao{oa` dagae rk`kgctca` c`c aoa` dclataxc rada fag%fag lk|co{t = 1. A`jja|a` sa`j aoa` dcaàgcxcx fa`sa a`jja|a` lcasa r|nd{oxc {`t{o taàea` okgara xazct. <. Data a`jja|a` sa`j dcj{àoa` adagaf data a`jja|a` lcasa r|nd{oxc taf{` <229. Rk|{e{xa` Eaxagaf. Lk|daxa|oa` gata| lkgaoa`j eaxagaf dc atax' eaoa sa`j ek`madc rk|{e{xa` eaxagaf adagaf = ‗Lajaceaàoaf rk`jj{àa` a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca` lcasa r|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#>―


H. T{m{a` Rk`kgctca` da` Eaìaat Rk`kgctca`

T{m{a`

da|c

rk`kgctca`

c`c

adagaf

{`t{o

ek`jktaf{c

lajaceaà

rk`jj{àa` a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca` lcasa r|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#. Eaìaat da|c rk`kgctca` c`c adagaf = 1. Lajc rk`{gcx' darat ek`k|aroa` cge{ sa`j dcrk|ngkf xkgaea rk`dcdcoa` da` xa`jat dcfa|aroa` darat ekàelaf rk`jktaf{a` rk`{gcx of{x{x`sa ek`jkàc a`jja|a`. <. Lajc rk|{xafaa`' faxcg rk`kgctca` dcfa|aroa` darat ekelk|coa` eax{oa` lajc rcfao eaàmkek` rk|{xafaa` ek`jkàc rk|aà` a`jja|a` xklajac agat rk|k`haàa` da` rk`jk`dagca`. 8. Lajc rcfao gac`' xklajac taelafa` |kik|k`xc lajc rk`kgctc gac` sa`j c`jc` ek`kgctc lcda`j sa`j xaea.


D. Ok|a`joa On`xkrt{ag

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#

Lcasa R|nd{oxc

A`jja|a`

\kagcxaxc Ya|ca`x

Rk|k`haàa` da` Rk`jk`dagca` Lcasa R|nd{oxc Jaela| 1.1 Ok|a`joa On`xkrt{ag

X{elk| = Rk`{gcx' <22:


LAL CC TC@MA[A@ R[XTAOA A. A`jja|a` 1. Rk`jk|tca` da` On`xkr A`jja|a`

Xkeaoc` lk|okela`j da` eam{`sa x{at{ rk|{xafaa` eaoa aoa` xkeaoc` onergkox aotcyctax sa`j dcmagaòa`. Aotcyctax rada eaxc`j%eaxc`j lajca` fa|{x dc|k`haàoa` xkha|a hk|eat. Xagaf xat{ lk`t{o |k`haà tk|xkl{t dcx{x{` dagae a`jja|a` rk|{xafaa` rada rk|cndk sa`j aoa` data`j. \k`haà okjcata` tk|xkl{t ek`sa`jo{t |k`haà okjcata` r|nd{oxc' rkeaxa|a`' rk|xnàgca da` okjcata` gac` sa`j xke{a`sa xagc`j tk|oact da` xagc`j ekerk`ja|{fc' xkfc`jja rk|g{ da` xa`jat rk`tc`j {`t{o ekecgcoc xkl{af |k`haà sa`j tk|rad{ dagae x{at{ a`jja|a`. [`t{o gklcf ekeafaec rk`jk|tca` a`jja|a` eaoa aoa` dcoke{oaoa` lklk|ara rk`darat afgc tk`ta`j rk`jk|tca` a`jja|a` sact{ xklajac lk|co{t = •

Ek`{|{t Ja||cxn`@n|kk` &<222=42<# ‗ a`jja|a` adagaf |k`haà |c`hc tk`ta`j rk|ngkfa` da` rk`jj{àa` x{elk| dasa ok{a`ja` da` x{elk| dasa gac``sa {`t{o x{at{ rk|cndk tk|tk`t{―

•

Ek`{|{t E{gsadc &<221=466# ‗ a`jja|a` ek|{raoa` x{at{ |k`haà ok|ma sa`j dc`sataoa` xkha|a o{a`tctatci sa`j dc{o{| dagae xat{a` en`ktk| xta`da| da` xat{a` {o{|a` sa`j gac`' sa`j ek`hao{r ma`joa zaot{ xat{ taf{`‗

•

Ek`{|{t E{à`da| &<221=8# ‗ a`jja|a` adagaf x{at{ |k`haà sa`j dcx{x{` xkha|a xcxtkeatcx' sa`j ekgcr{tc xkg{|{f okjcata` rk|{xafaa`' sa`j dc`sataoa`


dagae {`ct &okxat{a`# en`ktk| da` lk|gao{ {`t{o ma`joa zaot{ &rk|cndk# tk|tk`t{ sa`j aoa` data`j ‗ Da|c rk`jk|tca`%rk`jk|tca` dcatax' mkgax lafza x{at{ a`jja|a` eker{`sac kerat {`x{|' sact{ = 1. \k`haà' cagaf x{at{ rk`k`t{a` tk|gklcf daf{g{ tk`ta`j aotcyctax ata{ okjcata` sa`j aoa` dcgao{oa` dc zaot{ sa`j aoa` data`j. A`jja|a` m{ja ek|{raoa` x{at{ |k`haà oa|kà a`jja|a` ek|{raoa` rk`k`t{a` tk|gklcf daf{g{ tk`ta`j okjcata`%okjcata` rk|{xafaa` rk|{xafaa` dc zaot{ sa`j aoa` data`j. <. Ekgcr{tc xkg{|{f okjcata` rk|{xafaa`' sact{ ek`hao{r xke{a okjcata` sa`j aoa` dcgao{oa` ngkf xke{a lajca`%lajca` sa`j ada dagae rk|{xafaa`. 8. Dc`sataoa` dagae {`ct en`ktk|' sact{ {`ct ata{ okxat{a` sa`j darat dctk|aroa` rada lk|lajac okjcata` rk|{xafaa` sa`j lk|a`koa |ajae. 4. Ma`joa zaot{ tk|tk`t{ sa`j aoa` data`j' sa`j ek`{`m{ooa` lafza a`jja|a` lk|gao{`sa {`t{o eaxa sa`j aoa` data`j. T{m{a` rk`s{x{à` a`jja|a` adagaf = 1. Ek`sataoa` fa|ara` rk|{xafaa` xkha|a mkgax da` in|eag' xkfc`jja lcxa ekelk|coa` a|af tk|fadar ara sa`j fk`dao dcharac eaàmkek`. <. Ek`jone{`coaxcoa` fa|ara` eaàmkek` okrada rcfao%rcfao tk|oact xkfc`jja a`jja|a` dcek`jk|tc' dcd{o{`j da` dcgaoxaàoa`. 8. Ek`skdcaoa` |k`haà xkha|a tk|c`hc ek`jkàc aotcyctax dk`ja` eaox{d ek`j{|a`jc oktcdaoraxtca` da` ekelk|coa` rk`ja|afa` sa`j mkgax lajc c`dcycd{ da` okgnerno dagae {rasa ek`harac t{m{a` rk|{xafaa`.


4. Ek`jonn|dcàxcoa`

ha|a

sa`j

aoa`

dctker{f

dagae

|a`joa

ekeaoxceagoa` x{elk| dasa. ;. Ek`skdcaoa` agat rk`j{o{| da` ek`jk`dagcoa` oc`k|ma c`dcycd{ da` okgnerno' xk|ta ek`skdcaoa` cìn|eaxc sa`j ek`daxa|c rk|g{%tcdao`sa tc`daoa` on|koxc. Eaìaat rk`s{x{à` a`jja|a` xklajac lk|co{t = 1. Rk|k`haàa` Tk|rad{ A`jja|a` rk|{xafaa` dcj{àoa` xklajac agat ek|{e{xoa` |k`haà rk|{xafaa` da` {`t{o ek`magaòa` rk`jk`dagca` tk|fadar lk|lajac okjcata` rk|{xafaa` xkha|a ek`skg{|{f. Dk`ja` dkecoca`' a`jja|a` ek|{raoa` x{at{ agat eaàmkek` sa`j darat dcj{àoa` laco {`t{o okrk|g{a` rk|k`haàa` ea{r{` rk`jk`dagca`. <. Rkdnea` Rkgaoxaàa` Rk|{xafaa` A`jja|a` darat ekelk|coa` rkdnea` sa`j lk|j{à laco lajc eaàmkek` r{`hao ea{r{` eaàmkek` ek`k`jaf. A`jja|a` sa`j dcx{x{` dk`ja` laco aoa` ekel{at lazafa` ek`sada|c lafza eaàmkek` ekecgcoc rkeafaea` sa`j laco tk`ta`j nrk|axc rk|{xafaa` da` lazafa` aoa` ek`daratoa` rkdnea` sa`j mkgax dagae ekgaoxaàoa` t{jax`sa. Dcxaerc`j ct{' rk`s{x{à` a`jja|a` eke{`jocòa` rk|{xafaa` {`t{o ek`ja`tcxcraxc rk|{lafa` dagae gc`jo{`ja` da` ekgao{oa` rk`skx{aca` xkfc`jja oc`k|ma rk|{xafaa` darat gklcf laco. 8. Agat Rk`jonn|dcàxca` Rk`jonn|dcàxca`


Rk`ja`jja|a` darat ekerk|lacoc onn|dcàxc ok|ma c`tk|` rk|{xafaa`. Xcxtke a`jja|a` ekelk|coa` cg{xt|axc nrk|axc rk|{xafaa` xkha|a okxkg{|{fa`. Ngkf oa|kà`sa xcxtke a`jja|a` eke{`jocòa` ra|a eaàmk| dcycxc {`t{o ekgcfat f{l{`ja` a`ta| lajca` ata{ dcycxc xkha|a okxkg{|{fa`. 4. Agat Rk`jazaxa` Ok|ma A`jja|a`

eker{`sac

xk|a`joaca`

xta`da|

r|kxtaxc

sa`j

lcxa

dcla`dc`joa` dk`ja` |kagcxaxc`sa xkfc`jja rkgaoxaàa` xktcar aotcyctax darat

dc`cgac

oc`k|ma`sa.

Dagae

ek`k`t{oa`

xta`da|

dcrk|g{oa`

rkeafaea` sa`j |kagcxtcx da` aàgcxcx sa`j xkoxaea tk|fadar okjcata` sa`j dcgao{oa` ngkf rk|{xafaa`. Rk`k`t{a` xta`da| sa`j xkela|a`ja` ta`ra dcdaxa|c ngkf rk`jktaf{a` darat ek`cel{goa` gklcf la`sao eaxagaf da|crada eaìaat. Fag c`c ek`jc`jat xta`da| dagae a`jja|a` sa`j dctktaroa` xkha|a xkela|a`ja` tk|xkl{t e{`joc` ek|{raoa` ta|jkt sa`j e{xtafcg {`t{o dcharac oa|kà tk|gag{ tc`jjc ata{ tk|gag{ |k`daf. Xta`da| sa`j

dctktaroa`

tk|gag{

tc`jjc

aoa`

ek`cel{goa`

i|{xtaxc

ata{

oktcdaor{axa`. Xklagco`sa rk`ktara` xta`da| sa`j tk|gag{ |k`daf aoa` ek`madcoa` lcasa ek`madc tcdao tk|ok`dagcoa`' ek`{|{òa` gala da` xkea`jat ok|ma. ;. Agat Kyag{axc Rk|{xafaa` A`jja|a` sa`j dcx{x{` laco ek`k|aroa` xta`da| sa`j |kgkya`' ekelk|coa`

rkdnea`

lajc

rk|lacoa`

nrk|axc

rk|{xafaa`

dagae

ek`k`t{oa` ga`joaf%ga`joaf sa`j dctker{f aja| rkok|maa` dcxkgkxacoa`


dk`ja` laco' a|tc`sa ek`jj{àoa` x{elk|%x{elk| dasa rk|{xafaa` sa`j dca`jjar ragc`j ek`j{`t{`joa`. Rk`scera`ja` sa`j e{`joc` tk|madc dagae nrk|axcnàg`sa rk|g{ dcgao{oa` kyag{axc sa`j darat ek`madc eax{oa` lk|fa|ja lajc rk`s{x{à` a`jja|a` xkga`m{t`sa. A`jja|a` dc xaerc`j eker{`sac la`sao eaìaat' àe{` a`jja|a` m{ja eker{`sac lklk|ara okgkeafa` a`ta|a gac` = 1. A`jja|a`

dcl{at

lk|daxa|oa`

taoxc|a`

da`

a`jjara`'

xkfc`jja

ek`ja`d{`j {`x{| oktcdaoraxtca`. <. Ek`s{x{` a`jja|a` sa`j hk|eat ekek|g{oa` zaot{' {a`j' da` tkàja sa`j tcdao xkdcoct' xkfc`jja tcdao xke{a rk|{xafaa` eaer{ ek`s{x{` a`jja|a` xkha|a gk`joar &oner|kfk`xci# da` ao{|at. 8. Lajc rcfao sa`j ek|axa dcraoxa {`t{o ekgaoxaàoa` a`jja|a` darat ek`jaoclatoa` ek`jjk|{t{ ek`jjk|{t{ da` ek`k`ta`j' xkfc`jja a`jja|a` tcdao aoa` kikotci. A`jja|a` eker{`sac oacta` sa`j xa`jat k|at dk`ja` eaàmkek`' of{x{x`sa sa`j lk|f{l{`ja` dk`ja` rk|k`haàa`' rk`jonn|dcàxca` #' da` rk`jazaxa`. [`t{o gklcf ekeafaec rk|la`dc`ja` okj{àa` a`jja|a` dk`ja` i{`jxc eaàmkek`' rk`{gcx aoa` ek`jke{oaoa` rk`darat da|c E. E{à`da| &<222=18# tk`ta`j i{`jxc eaàmkek`= 1. Ek`s{x{` |k`haà {`t{o dcmadcoa` rkdnea` ok|ma &rga``c`j# <. Ek`s{x{` xt|{ot{| n|ja`cxaxc ok|ma sa`j ek|{raoa` rkelajca` zkzkà`j da` ta`jj{`j mazal okrada ra|a rk|xn`cg &oa|saza`# rk|{xafaa` &n|ja`c}c`j# 8. Ekelcelc`j' ekelk|c rkt{`m{o da` ek`ja|afoa` 4. Ek`hcrtaoa` onn|dcàxc da` ok|maxaea sa`j xk|axc ;. Ek`jadaoa` rk`jazaxa` tk|fadar ok|ma ra|a oa|saza`.


<. I{`jxc da` Ogaxcicoaxc A`jja|a`

a. I{`jxc A`jja|a` Ek`{|{t @aia|c` &<224=<2#' a`jja|a` ekecgcoc tcja i{`jxc sact{ = 1. I{`jxc Rk|k`haàa` A`jja|a` ek|{raoa` agat rk|k`haàa` tk|t{gcx ek`{`t{t rkecoc|a` sa`j tkgctc da` aoa` ekelk|coa` jaela|a` sa`j gklcf `satamkgax dagae {`ct da` {a`j. <. I{`jxc Rkgaoxaàa` A`jja|a` ek|{raoa` rkdnea` dagae rkgaoxaàa` rkok|maa`' xkfc`jja rkok|maa` darat dcgaoxaàoa` xkha|a xkga|ax dagae ek`harac t{m{a` &gala#. Madc a`jja|a` rk`tc`j {`t{o ek`skga|axoa` &onn|dcàxc# xktcar lajca` okjcata`' xkrk|tc = lajca` rkeaxa|a`' rkeaxa|a`' lajca` {e{e' lajca` r|nd{oxc da` lajca` ok{a`ja`. 8. I{`jxc Rk`jazaxa` A`jja|a` ek|{raoa` agat rk`jazaxa` &hn`t|nggc`j#. Rk`jazaxa` lk|a|tc ek`jkyag{axc &ek`cgac# tk|fadar rkgaoxaàa` rkok|maa`' dk`ja` ha|a = • ekerk|la`dc`joa` ekerk|la`dc`joa` |kagcxaxc dk`ja` |k`haà &a`jja|a`# ekgao{oa` tc`daoa` rk|lacoa` aralcga dcra`da`j rk|g{ &aralcga • tk|darat rk`scera`ja` sa`j ek|{jcoa`# l. Ogaxcicoaxc A`jja|a` Xklajac agat la`t{ eaàmkek`' a`jja|a` rk|{xafaa` aoa` darat eker{`sac gc`jo{r sa`j g{ax. Xkg{|{f okjcata` sa`j ada dc dagae rk|{xafaa` aoa` tk|oact dk`ja` a`jja|a` rk|{xafaa`. Ngkf oa|kà fag tk|xkl{t eaoa a`jja|a` rk|{xafaa` aoa` tk|dc|c da|c lk|lajac eahae a`jja|a` sa`j eker{`sac okj{àa` xk`dc|c%xk`dc|c. 1.

Ek`{|{t daxa| rk`s{x{à`' a`jja|a` tk|dc|c da|c = a. A`jja|a` Ya|calkg' sact{ a`jja|a` sa`j dcx{x{` lk|daxa|oa` c`tk|yag

&ocxa|# oaraxctax &aocyctax# tk|tk`t{ da` rada c`tc`sa ek|{raoa` x{at{ xk|c a`jja|a` sa`j darat dcxkx{acoa` rada tc`joat%tc`joat aotcyctax ata{ okjcata` sa`j lk|lkda. Ecxag`sa = a`jja|a` rk`m{aga` rk`m{aga` dcx{x{` lk|ocxa| lk|ocxa| a`ta|a ;22 {`ct {`ct xaerac 1222 {`ct. A`jja|a` Ya|calkg dcxkl{t m{ja dk`ja` a`jja|a` igkoxclkg.


l. A`jja|a` Tktar' sact{ a`jja|a` sa`j dcx{x{` lk|daxa|oa` x{at{ tc`joat oaraxctax tk|tk`t{. Ecxag`sa =

rk`m{aga` dc|k`haàoa` 1222 {`ct' dk`ja` dk`ja`

dkecoca` a`jja|a` gac``sa dcl{at lk|daxa|oa` a`jja|a` rk`m{aga` 1222 {`ct. A`jja|a` Tktar dcxkl{t m{ja dk`ja` a`jja|a` xtatcx. 4. Ek`{|{t ha|a rk`s{x{à`' a`jja|a` tk|dc|c da|c = a. A`jja|a` Rk|cndco' adagaf a`jja|a` sa`j dcx{x{` {`t{o xat{ rk|cndk tk|tk`t{' rada {e{e`sa rk|cndk`sa xat{ taf{` sa`j dcx{x{` xktcar aofc| rk|cndk a`jja|a`. l. A`jja|a` On`tc`{' adagaf a`jja|a` sa`j dcl{at {`t{o ek`jadaoa` rk|lacoa` a`jja|a` sa`j sa`j rk|àf dcl{at' ecxag`sa= ecxag`sa= tcar l{ga` dcadaoa` rk|lacoa`' rk|lacoa`' xkfc`jja a`jja|a` sa`j dcl{at dagae xktaf{` ek`jagaec rk|{lafa`. 8. Ek`{|{t ma`joa zaot{`sa' a`jja|a` tk|dc|c da|c = a. A`jja|a` Ma`joa Rk`dko &A`jja|a` Taotcx#' adagaf a`jja|a` sa`j dcl{at dk`ja` ma`joa zaot{ ragc`j gaea xaerac xat{ taf{`. A`jja|a` {`t{o okrk|g{a` endag ok|ma ek|{raoa` a`jja|a` ma`joa rk`dko. l. A`jja|a` Ma`joa Ra`ma`j &A`jja|a` Xt|atkjcx#' adagaf a`jja|a` sa`j dcl{at dk`ja` ma`joa zaot{ gklcf da|c xat{ taf{`. A`jja|a` {`t{o okrk|g{a` c`ykxtaxc la|a`j endag ek|{raoa` a`jja|a` ma`joa ra`ma`j sa`j dcxkl{t a`jja|a` endag . A`jja|a` ma`joa ra`ma`j tcdao ekxtc lk|{ra a`jja|a` endag. A`jja|a` ma`joa ra`ma`j dcrk|g{oa` xklajac daxa| rk`s{x{à` a`jja|a` ma`joa rk`dko. 4. Ek`{|{t lcda`j`sa' a`jja|a` tk|dc|c da|c a`jja|a` nrk|axcnàg da` a`jja|a` ok{a`ja`. Okd{a a`jja|a` c`c lcga dcrad{oa` dcxkl{t a`jja|a` c`d{o &Eaxtk|


L{djkt#. A`jja|a` c`d{o sa`j ek`jon`xngcdaxcoa` |k`haà okxkg{|{fa`

rk|{xafaa` {`t{o ma`joa rk`dko' lcaxa`sa dcx{x{` atax daxa| taf{à`. A`jja|a` taf{à` dcrkhaf gajc ek`madc a`jja|a` t|cz{ga` da` a`jja|a` t|cz{ga` dcrkhaf gajc ek`madc a`jja|a` l{gaà`. a. A`jja|a` Nrk|axcnàg adagaf a`jja|a` {`t{o ek`s{x{` a`jja|a` garn|a` |{jc gala. A`jja|a` Nrk|axcnàg a`ta|a gac` tk|dc|c da|c = •

A`jja|a` Rk`m{aga`

•

A`jja|a` Lcasa Ral|co ? %

A`jja|a` Lcasa Lafa` Lao{

%

A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j

%

A`jja|a` Lcasa Nyk|fkad Ral|co

•

A`jja|a` Lkla` [xafa

•

A`jja|a` Garn|a` \{jc Gala

l. A`jja|a` Ok{a`ja` adagaf a`jja|a` {`t{o ek`s{x{` a`jja|a` `k|aha. A`jja|a` ok{a`ja` a`ta|a gac` tk|dc|c da|c = •

A`jja|a` Oax

•

A`jja|a` Rc{ta`j

•

A`jja|a` Rk|xkdcaa`

•

A`jja|a` [ta`j

•

A`jja|a` @k|aha

;. Ek`{|{t okeaer{a` okeaer{a` ek`s{x{`' a`jja|a` tk|dc|c da|c = a. A`jja|a` Oner|kfk`xci' ek|{raoa` |a`joaca` da|c lk|lajac eahae a`jja|a` sa`j dcx{x{` xkha|a gk`joar. A`jja|a` Oner|kfk`xci ek|{raoa`


rk|rad{a` da|c a`jja|a` nrk|axcnàg da` a`jja|a` ok{a`ja` sa`j dcx{x{` xkha|a gk`joar. l. A`jja|a` Ra|tcag' adagaf a`jja|a` sa`j dcx{x{` tcdao xkha|a gk`joar' a`jja|a` sa`j fa`sa ek`s{x{` lajca` a`jja|a` tk|tk`t{ xama. Ecxag`sa oa|kà oktk|lataxa` okeaer{a`' eaoa fa`sa darat ek`s{x{` a`jja|a` nrk|acnàg. 9. Ek`{|{t i{`jxc`sa' a`jja|a` tk|dc|c da|c = a. Arr|nr|catcn` Arr|nr|catcn` L{djkt ' adagaf a`jja|a` sa`j dcrk|{`t{ooa` lajc t{m{a` tk|tk`t{ da` tcdao tcdao lngkf dcj{àoa` {`t{o {`t{o eaìaat eaìaat gac`. Ecxag`sa =

a`jja|a`

{`t{o rk`kgctca` da` rk`jkela`ja`. l. Rk|in|ea`hk L{djkt ' adagaf a`jja|a` sa`j dcx{x{` lk|daxa|oa` i{`jxc aotcyctax sa`j dcokg{a|oa` ngkf eaxc`j%eaxc`j aotcyctax tcdao ekgaera{c latax. L. A`jja|a` Lcasa R|nd{oxc 1. [`x{|%[`x{| Lcasa R|nd{oxc

Ek`{|{t Fa`xk` ) Enzk` &<222=86# ‗lcasa adagaf oax ata{ ko{cyagk` oax sa`j dcon|laòa` {`t{o la|a`j ata{ maxa sa`j dcfa|aroa` ekelaza ok{`t{`ja` eaxa c`c da` eaxa data`j {`t{o n|ja`cxaxc― Lcasa dagae f{l{`ja```sa dk`ja` r|nd{oxc dcxkl{t lcasa r|nd{oxc. Lcasa r|nd{oxc adagaf lcasa%lcasa sa`j lk|oacta` dk`ja` rk`jkgngaa` ata{ rk`j{lafa` lafa` lao{ ek`madc la|a`j madc sa`j xcar {`t{o dcm{ag ata{ dcon`x{exc. Lcasa r|nd{oxc ek`{|{t Ha|tk| da` [x|s &<224=4<# ‗ lcasa ea`{iaot{| m{ja dcxkl{t lcasa r|nd{oxc ata{ lcasa ral|co' lcaxa`sa dcdkik`cxcoa` xklajac


m{egaf da|c tcja kgkek` lcasa = lafa` lao{ ga`jx{`j' tkàja ok|ma ga`jx{`j' da` nyk|fkad ral|co ‗ •

Lcasa lafa` lao{ ata{ dcxkl{t m{ja lcasa lafa` ek`taf adagaf lcasa sa`j tk|dc|c da|c xke{a lafa`%lafa` sa`j dcok|maoa` dc dagae r|nxkx r|nd{oxc' {`t{o dc{laf ek`madc la|a`j gac` sa`j à`tc`sa aoa` dcm{ag.

•

Lcasa tkàja ok|ma ga`jx{`j cagaf {raf sa`j dclasa|oa` rk|{xafaa` okrada ra|a tkàja okma sa`j xkha|a ga`jx{`j eker|nxkx lafa` lao{' {`t{o dc{laf ek`madc la|a`j gac` sa`j à`tc`sa aoa` dcm{ag.

•

Lcasa nyk|fkad ral|co cagaf xke{a lcasa sa`j tk|darat xk|ta tk|madc dc dagae gc`jo{`ja` ral|co' tktarc tcdao xkha|a ga`jx{`j lk|f{l{`ja` dk`ja` r|nxkx r|nd{oxc. <. Rk`jk|tca` A`jja|a` Lcasa R|nd{oxc

Dk`ja` ekeafaec oktcja {`x{| lcasa r|nd{oxc' eaoa aoa` gklcf e{daf {`t{o ekeafaec rk`jk|tca` a`jja|a` lcasa r|nd{oxc. Fag c`c dcxklaloa` oa|kà {`x{| lcasa r|nd{oxc xkmaga` dk`ja` {`x{| a`jja|a` lcasa r|nd{oxc. A`jja|a` lcasa r|nd{oxc ekgcr{tc = 1. A`jja|a` Lcasa Lafa` Ek`taf <. A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j 8. A`jja|a` Lcasa Nyk|fkad Ral|co Da|c {|aca` dcatax' mkgaxgaf lafza a`jja|a` lcasa r|nd{oxc adagaf a`jja|a` atax lcasa sa`j dcl{t{foa` {`t{o eker|nd{oxc ata{ ek`hcrtaoa` da` ekàelaf okj{àa` x{at{ la|a`j ata{ maxa.


H. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc 1. R|nxkx Rk`s{x{à` A`jja|a`

R|nxkx rk`s{x{à` a`jja|a` ata{ dcxkl{t L{djktc`j ek`{|{t @aia|c` &<224=1<# adagaf ‗r|nxkx rk`s{x{à` a`jja|a` sa`j dcl{at {`t{o ek`harac t{m{a` rk|{xafaa` dagae ekerk|ngkf gala―. Rk`s{x{à` a`jja|a` rada daxa|`sa ek|{raoa` r|nxkx rk`ktara` rk|a` xktcar eaàmk| dagae ekgaoxaàoa` r|nj|ae ata{ lajca` da|c r|nj|ae. Rk`s{x{à` a`jja|a` ekek|g{oa` ok|maxaea ra|a eaàmk| da|c lk|lajac mk`ma`j n|ja`cxaxc. Dagae n|ja`cxaxc rk`s{x{à` a`jja|a`' tk|darat tcja rcfao {taea sa`j tk|oact dagae rk`s{x{à` rk`s{x{à` a`jja|a` = onectk a`jja|a`' dkra|tkek` dkra|tkek` a`jja|a`' da` ra|a eaàmk| r{xat rk|ta`jj{`jmazala`. Rk`s{x{à` |a`ha`ja` a`jja|a` rk|{xafaa` dconn|dcàxcoa` da` dcadec`cxt|axcoa` ngkf d{a {`ct n|ja`cxaxc = onectk a`jja|a` da` dkra|tkek` a`jja|a`. Onectk A`jja|a`

Dagae rk`s{x{à` a`jja|a` dcrk|g{oa` x{at{ {`ct n|ja`cxaxc ad fnh sa`j ek`jonn|dcàxcoa` lk|lajac mk`cx {x{ga` a`jja|a` da|c lk|lajac r{xat rk|ta`jj{`jmazala` {`t{o oke{dca` dcx{x{` ek`madc |a`ha`ja` a`jja|a` c`d{o ata{ Eaxtk| L{djkt . [`ct n|ja`cxaxc c`c dcxkl{t dk`ja` onectk a`jja|a`. [`ct n|ja`cxaxc c`c fa`sa dclk`t{o rada xaat r|nxkx rk`s{x{à` a`jja|a` xama. Mcoa r|nxkx rk`s{x{à` a`jja|a` rk|{xafaa` tkgaf xkgkxac' onectk a`jja|a` ek`madc tcdao lk|i{`jxc da` i{`jxc rk`jk`dagca` rkgaoxaàa` a`jja|a` dcxk|afoa` okrada {`ct n|ja`cxaxc rk|{xafaa`.


Onectk a`jja|a` tk|dc|c da|c = &1# Dc|kot{| {taea' xklajac okt{a ek|a`joar a`jjnta onectk. &<# Dc|kot{| rkeaxa|a`' xklajac a`jjnta. &8# Dc|kot{| r|nd{oxc' xklajac a`jjnta. &4# Dc|kot{| ok{a`ja` da` adec`cxt|axc' xklajac a`jjnta. &;# Eaàmk| dkra|tkek` ok{a`ja`' xklajac xko|kta|cx onectk. T{jax onectk a`jja|a` adagaf = &1# Ek|{e{xoa` xaxa|a` a`jja|a` da` oklcmaoa` rnono rk|{xafaa` {`t{o taf{` a`jja|a`. &<# Ek`saeracoa` cìn|eaxc ek`jkàc t{m{a` da` oklcmaoa` rnono tk|xkl{t okrada ra|a eaàmk| r{xat rk|ta`jj{`jmazala`. &8# Ek`kgaaf |a`ha`ja` a`jja|a` sa`j dcam{oa` ngkf ra|a eaàmk| r{xat rk|ta`jj{`jmazala`. &4# Ekgao{oa` `kjnxcaxc dk`ja` ra|a eaàmk| r{xat rk|ta`jj{`jmazala` ek`jkàc |a`ha`ja` a`jja|a` sa`j ek|koa am{oa`. &;# Ek`jam{oa` |a`ha`ja` a`jja|a` rk|{xafaa` xkha|a okxkg{|{fa` okrada dkza` onecxa|cx da` \arat [e{e Rkekja`j Xafae &\[RX#. &9# Ek`kgaaf a`jja|a` sa`j tkgaf dcxkt{m{c ngkf dkza` onecxa|cx da` \[RX. &:# Ekgao{oa` `kjnxcaxc dk`ja` ra|a eaàmk| dc r{xat rk|ta`jj{`jmazala` ek`jkàc a`jja|a` sa`j tkgaf dcxafoa` ngkf \[RX. &6# Ekgao{oa` |kycxc a`jja|a`' xkx{ac dk`ja` oklcmaoa` |arat {e{e rkekja`j xafae.


Dkra|tkek` A`jja|a`

Rk`s{x{à` da` rk`jazaxa` a`jja|a` ekek|g{oa` {`ct n|ja`cxaxc sa`j ekà`ja`c adec`cxt|axc a`jja|a`. I{`jxc c`c dcrkja`j ngkf dkra|tkek` a`jja|a` da` |c`hca` i{`jxc`sa adagaf xklajac lk|co{t = &1# Ek`k|lctoa` r|nxkd{| da` in|e{gc| {`t{o rk`scara` |a`ha`ja` a`jja|a` xktcar r{xat rk|ta`jj{`jmazala` rk|ta`jj{`jmazala` dagae rk|{xafaa`. &<# Ek`jonn|dcàxc da` ek`k|lctoa` ax{exc%ax{exc sa`j dcraoac xklajac daxa| rk`s{x{à` |a`ha`ja` a`jja|a` rk|{xafaa`. &8# Ekela`t{ xktcar eaàmk| r{xat rk|ta`jj{`jmazala` dagae ek`s{x{` |a`ha`ja` a`jja|a` r{xat rk|ta`jj{`jmazala`. rk|ta`jj{`jmazala`. &4# Ek`jngaf |a`ha`ja` a`jja|a` r{xat rk|ta`jj{`jmazala` ek`madc |a`ha`ja` a`jja|a` c`d{o &;# Ek`jaàgcxcx |a`ha`ja` a`jja|a` da` ekelk|coa` |konek`daxc okrada onectk a`jja|a`. &9# Ek`jaàgcxcx |kagcxaxc a`jja|a`' ekàixc|oa` faxcg%faxcg`sa da` ekel{at garn|a` |c`joax ek`jkàc faxcg aàgcxcx`sa tk|xkl{t okrada dc|koxc. &:# Ek`jadec`cxt|axcoa`

r|nxkx

rk|{lafa`

da`

rk`skx{aca`

a`jja|a`

rk|{xafaa`.


\arat [e{e Rkekja`j Xafae Dkza` Onecxa|cx

Rk`j{x{ga`

Rk`jkxafa` \kyckz da`

Onectk A`jja|a`

Rk|xkt{m{`

Dkra|tkek`

Tnr dnz`

Lnttne {r arr|nahf

A`jja|a`

Arr|nahf

Ek`jam{oa` {x{ga`

Rk`ktara`

|a`ha`ja` a`jja|a`

oklcmaoxaàa` oklcmaoxaàa`

@kjnxcaxc {x{ga` |a`ha`ja`

rnono rk|{xafaa`

a`jja|a`

Onercgaxc ) Aàgcxcx Ra|a Okraga Dcycxc

Rk`s{x{`

da` Dkra|tkek`

A`jja|a`

Jaela| <.1 Xt|{ot{| N|ja`cxaxc Rk`s{x{` A`jja|a`

X{elk| = E{gsadc' &<222=;28#


R|nxkx rk`s{x{à` a`jja|a` c`d{o rk|{xafaa` dcgaoxaàoa` ekgag{c tafar%tafar lk|co{t c`c = 1. Onectk a`jja|a` ek`s{x{` rkdnea` a`jja|a` &l{djkt j{cdkgc`k# sa`j lk|cxc oklcmaoa` rnono rk|{xafaa` dagae lcda`j rkeaxa|a`' r|nd{oxc' x{elk| dasa ea`{xca' ok{a`ja`' da` {e{e. Oklcmaoa` rnono c`c dcone{`coaxcoa` okrada eaàmk| dkra|tkek` xklajac daxa| {`t{o ek`jam{oa` |a`ha`ja` a`jja|a` lcasa r{xat rk|ta`jj{`jmazala`. rk|ta`jj{`jmazala`. <. Rk`s{x{à` |a`ha`ja` a`jja|a` rk`m{aga` ngkf dkra|tkek` rkeaxa|a`' lk|daxa|oa` oklcmaoa` rnono rk|{xafaa` da` r|aoc|aa` rk`m{aga` ma`joa rk`dko. 8. Rk`s{x{à` |a`ha`ja` a`jja|a` lcasa rk| r{xat rk|ta`jj{`jmazala` lk|daxa|oa` oklcmaoa` rnono rk|{xafaa` da` |a`ha`ja` a`jja|a` rk`m{aga` ngkf

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rk|ta`jj{`jmazala` rk|ta`jj{`jmazala` dclajc ek`madc tcja okgnerno = a. R{xat rk|ta`jj{`jmazala` r|nd{oxc sa`j tk|dc|c da|c dkra|tkek`% dkra|tkek` dclazaf i{`jxc r|nd{oxc. Ecxag`sa dkra|tkek` r|nd{oxc da` dkra|tkek` rkela`t{ r|nd{oxc. l. R{xat rk|ta`jj{`jmazala` rkeaxa|a` sa`j tk|dc|c da|c dkra|tkek`% dkra|tkek` dc lazaf i{`jxc rkeaxa|a`. Ecxag`sa dkra|tkek` rk`m{aga`' dkra|tkek` r|nenxc' dkra|tkek` gasaà` r{|à m{ag' dkra|tkek` t|a`xrn|taxc rkeaxa|a`. h. R{xat rk|ta`jj{`jmazala` adec`cxt|axc da` {e{e sa`j tk|dc|c da|c dkra|tkek`%dkra|tkek` dclazaf i{`jxc ok{a`ja`' ao{`ta`xc' da` {e{e.


Xkrk|tc dkra|tkek` ok{a`ja`' dkra|tkek` ao{`ta`xc' dkra|tkek` x{elk| dasa ea`{xca' dkra|tkek` okaeaà`' dkra|tkek` f{l{`ja` eaxsa|aoat' dkra|tkek` a{dct c`tk|`. R{xat rk|ta`jj{`jmazala` r|nd{oxc aoa` ek`jfaxcgoa` |a`ha`ja` a`jja|a` lcasa r|nd{oxc sa`j dcgaerc|c dk`ja` |a`ha`ja` a`jja|a` lcasa lk|lajac r{xat rk|ta`jj{`jmazala` dc lazaf i{`jxc r|nd{oxc. R{xat rk|ta`jj{`jmazala` rkeaxa|a` aoa` ek`jfaxcgoa` |a`ha`ja` a`jja|a` lcasa rkeaxa|a` sa`j dcgaerc|c dk`ja` |a`ha`ja` a`jja|a` lcasa lk|lajac r{xat rk|ta`jj{`jmazala` rk|ta`jj{`jmazala` dc lazaf i{`jxc rkeaxa|a`. rkeaxa|a`. R{xat R{xat rk|ta`jj{`jmazala`

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|a`ha`ja` a`jja|a` lcasa adec`cxt|axc da` {e{e sa`j dcgaerc|c dk`ja` |a`ha`ja` a`jja|a` lcasa lk|lajac r{xat rk|ta`jj{`jmazala` dc lazaf i{`jxc adec`cxt|axc da` {e{e. 4. Rk`s{x{à` |a`ha`ja` a`jja|a` xkdcaa` r|nd{o madc ngkf dkra|tkek` r|nd{oxc. ;. Rk`s{x{à` |a`ha`ja` a`jja|a` lcasa rk`m{aga` ngkf dkra|tkek` a`jja|a` lk|daxa|oa` |a`ha`ja` a`jja|a` lcasa r|nd{oxc' |a`ha`ja` a`jja|a` rk|xkdcaa` r|nd{o madc' da` |a`ha`ja` a`jja|a` rk`m{aga`. 9. Rk`s{x{à` |a`ha`ja` garn|a` gala |{jc r|nskoxca` lk|daxa|oa` |a`ha`ja` a`jja|a` rk`m{aga`' |a`ha`ja` a`jja|a` lcasa rk`m{aga`' da` |a`ha`ja` a`jja|a` lcasa rkeaxa|a`' |a`ha`ja` a`jja|a` lcasa adec`cxt|axc da` {e{e. :. Rk`s{x{à` |a`ha`ja` a`jja|a endag lk|daxa|oa` r|aoc|aa` rk`m{aga` ma`joa ra`ma`j.


6. Rk`s{x{à` |a`ha`ja` a`jja|a` oax lk|daxa|oa` |a`ha`ja` a`jja|a` rk`m{aga`' |a`ha`ja` lcasa rk| r{xat rk|ta`jj{`jmazala`' da` |a`ha`ja` a`jja|a` endag. 3. Rk`s{x{à` |a`ha`ja` `k|aha sa`j dcr|nskoxcoa` lk|daxa|oa` |a`ha`ja` a`jja|a` oax da` lk|lajac ax{exc sa`j gac`. 12. Rk`s{x{à` |a`ha`ja` a`jja|a` endag ok|ma. 11. Rk`kgaafa` |a`ha`ja` a`jja|a` lcasa r{xat rk|ta`jj{`jmazala` ngkf onectk a`jja|a`. 1<. @kjnxcaxc |a`ha`ja` a`jja|a` lcasa r{xat rk|ta`jj{`jmazala` a`ta|a ra|a eaàmk| r{xat rk|ta`jj{`jmazala` dk`ja` onectk a`jja|a`. 18. Rk|xkt{m{a` |a`ha`ja` a`jja|a` lcasa r{xat rk|ta`jj{`jmazala` ngkf onectk a`jja|a`. 14. Rk`skx{aca` |a`ha`ja` a`jja|a` c`d{o ngkf dkra|tkek` a`jja|a` xklajac aoclat

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rk|ta`jj{`jmazala` rk|ta`jj{`jmazala` dk`ja` onectk a`jja|a`. 1;. Rk`jam{a` |a`ha`ja` a`jja|a` c`d{o ngkf onectk a`jja|a` okrada Dkza` Onecxa|cx da` \arat [e{e Rkekja`j Xafae &\[RX#. 19. Rk`kgaafa` |a`ha`ja` a`jja|a` c`d{o ngkf Dkza` Onecxa|cx da` \arat [e{e Rkekja`j Xafae &\[RX#. 1:. Rk`jkxafa` |a`ha`ja` a`jja|a` c`d{o ek`madc a`jja|a` c`d{o rk|{xafaa` ngkf \arat [e{e Rkekja`j Xafae &\[RX#.


<. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc

Dagae ek`s{x{` a`jja|a` rk|{xafaa` darat ekgao{oa```sa dk`ja` d{a ha|a sao`c' xkha|a xklajca` dkec xklajca` &ra|tcag# da` xkha|a okxkg{|{fa` &hner|kfk`xcyk#. Oa|kà ct{ dcokàg Hner|kfk`xcyk L{djkt. Hner|kfk`xcyk L{djkt ata{ A`jja|a` Oner|kfk`xci ek`{|{t Adcxar{t|n da` Ax|c &<228=;;#

sao`c ‗ rk`s{x{à` |k`haà rk|{xafaa` &l{xc`kxx l{djkt# xkha|a okxkg{|{fa` ‗ A`jja|a` oner|kfk`xci xkha|a {e{e tk|dc|c da|c a`jja|a` nrk|axc da` a`jja|a` ok{a`ja`. A`jja|a` nrk|axcnàg tk|dc|c da|c a`jja|a` rk`m{aga`' a`jja|a` r|nd{oxc' a`jja|a` lcasa r|nd{oxc da` a`jja|a` gala |{jc. Xkda`joa` a`jja|a` ok{a`ja` tk|dc|c da|c a`jja|a` `k|aha' a`jja|a` oax' a`jja|a` rc{ta`j' a`jja|a` f{ta`j da` a`jja|a` endag. Rk`s{x{à` a`jja|a` lcasa r|nd{oxc lcaxa`sa dce{gac dk`ja` a`jja|a` rk`m{aga`. Fag c`c ek`madc daxa| rk|k`haàa` lk|oaga dagae rk|{xafaa`' oa|kà r|aotcx xke{a rk|k`haàa` gac``sa dcx{x{` lk|daxa|oa` a`jja|a` c`c' oke{dca` rk`s{x{à` a`jja|a` xkga`m{t`sa adagaf a`jja|a` r|nd{oxc oa|kà |k`haà rk`m{aga` sa`j tkgaf dcx{x{` fa|{x dc|kagcxaxcoa` dk`ja` eker|nd{oxc la|a`j sa`j tkgaf dca`jja|oa`. Xktkgaf rk`s{x{à` a`ja|a` r|nd{oxc' ga`joaf xkga`m{t`sa adagaf rk`s{x{à` a`jja|a` lcasa r|nd{oxc sa`j lk|tctco tngao da|c a`jja|a` rk`m{aga` da` a`jja|a` r|nd{oxc. Xkha|a {e{e rk`s{x{à` a`jja|a` e{gac da|c a`jja|a` rk`m{aga` xaerac ok a`jja|a` lcasa lcasa r|nd{oxc darat darat dcjaela|oa` xklajac lk|co{t =


Daxa| rk`m{aga` rada taf{`%taf{` sa`j gag{ da` data gac` sa`j |kgkya` {`t{o k` {aga {aga` `

Rk|aeaga` rk`m{aga` r|nd{omaxa rk|{xafaa`

L{djkt rk`m{aga` r|nd{o rk|{xafaa` L{djkt r|nd{oxc L{djkt lafa` lao{ L{djkt

R|nskoxc garn|a` |{jc%gala rk|{xafa a`

tkàja ok|ma L{djkt L{djkt lcasa adec`cxt|axc da` {e{e

@k|aha rk|{xafaa` taf{` tk|aofc|

R|nskoxc @k|aha Jaela| <.< [|{ta` rk`s{x{à` a`jja|a`

X{elk| = Afsa|c' &<22<=<<#


A`jja|a` Rk`m{aga`

Ek`{|{t Adcxar{t|n da` A`jja|c`c' &<22:=99# ‗A`jja|a` rk`m{aga` ek`jjaela|oa` tc`joat rk`darata` &|kyk`{k# sa`j laoag dctk|cea xklajac aoclat dcgao{oa```sa rk`m{aga`%rk`m{aga` rk`m{aga`%rk`m{aga` dc eaxa sa`j aoa` data`j―. A`jja|a` rk`m{aga` rk`m{aga` aoa` aoa` ek`madc ek`madc daxa|

{`t{o rk`s{x{à` rk`s{x{à` a`jja|a`%

a`jja|a` gac``sa. Ata{ dk`ja` oata gac` a`jja|a`%a`jja|a` gac```sa dcx{x{` dk`ja` tk|gklcf daf{g{ ekerk|fatcoa` |k`haà okjcata` rk`m{aga`. Dagae ek`s{x{` a`jja|a` rk`m{aga`' ga`joaf sa`j rk|g{ dcgao{oa` ekgcr{tc = 1. Rk`k`t{a` daxa|%daxa| a`jja|a` a. Rk`k`t{a` |kgkya`t ya|calgk sa`j ekerk`ja|{fc rk`m{aga` l. Rk`k`t{a` t{m{a` {e{e da` of{x{x sa`j dcc`jcòa` h. Rk`k`t{a` xt|atkjc rkeaxa|a` sa`j dcraoac <. Rk`s{x{à` |k`haà rk`m{aga` a. Aàgcxa kon`nec l. Ekgao{oa` aàgcxa c`d{xt|c h. Ekgao{oa` aàgcxa r|kxtaxc rk`m{aga` sa`j gag{ d. Aàgcxa rk`k`t{a` r|kxtaxc rk`m{aga` sa`j aoa` data`j k. Ek`s{x{` in|khaxt rk`m{aga` i. Ek`k`t{oa` m{egaf rk`m{aga` sa`j dca`jja|oa` &l{djktkd xagkx# j. Ek`jfct{`j |{jc ata{ gala sa`j e{`joc` dcrk|ngkf &l{djktkd r|nict# f. Ek`jone{`coaxcoa` |k`haà rk`m{aga` sa`j tkgaf dcxkt{m{c rada rcfao gac` sa`j lk|okrk`tc`ja`


Hn`tnf = Talkg <.1 Rk|{xafaa` Lcea Xaotc A`jja|a` Rk`m{aga`

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X{elk| = Afsa|c' <22;. <22;. fag. ;1


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A`jja|a` R|nd{oxc

Xktkgaf a`jja|a` rk`m{aga` xkgkxac dcx{x{`' ga`joaf xkga`m{t`sa adagaf rk`s{x{à` a`jja|a` r|nd{oxc. A`jja|a` r|nd{oxc dagae a|tc sa`j g{ax lk|{ra rk`mala|a` da|c |k`haà rk`m{aga` ek`madc |k`haà r|nd{oxc. Dk`ja` dkecoca` okjcata` r|nd{oxc l{oa` ek|{raoa` aotcyctax sa`j lk|dc|c xk`dc|c ekgacòa` aotcyctax rk`{`ma`j da|c |k`haà rk`m{aga`. Ek`{|{t Adcxar{t|n da` Ax|c &<228=161# a`jja|a` r|nd{oxc dagae a|tc xkerct m{ja dcxkl{t A`jja|a` M{egaf sa`j Fa|{x Dcr|nd{oxc sao`c ‗x{at{ rk|k`haàa` tc`joat ata{ yng{ek la|a`j sa`j fa|{x dcr|nd{oxc ngkf rk|{xafaa` aja| xkx{ac dk`ja` yng{ek ata{ tc`joat rk`m{aga` sa`j tkgaf dc|k`haàoa`―. dc|k`haàoa`―. A`jja|a` r|nd{oxc ek|{raoa` agat {`t{o ek|k`haàoa`' ek`jonn|dc`c| okjcata`%okjcata` r|nd{oxc da` ek`jn`t|ng okjcata`%okjcata` tk|xkl{t. T{m{a` dcx{x{``sa a`jja|a` c`c a`ta|a gac` = •

Ek`{`ma`j okjcata` rk`m{aga`' xkfc`jja la|a`j darat dcxkdcaoa` xkx{ac dk`ja` sa`j tkgaf dc|khaàoa`

•

Ek`maja tc`joat rk|xkdcaa` sa`j ekeadac. A|tc`sa tc`joat rk|xkdcaa` sa`j tcdao tk|gag{ lkxa|' tcdao r{ga tk|gag{ okhcg. R|c`xcr eaàmkek` r|nd{oxc ek`sataoa` lafza tc`joat rk|xkdcaa` sa`j tk|gag{ lkxa| ek`jaoclatoa` ek`c`joat`sa lcasa%lcasa da` |kxcon%|kxcon sa`j ek`madc lkla` rk|{xafaa`. Xklagco`sa tc`joat rk|xkdcaa` sa`j tk|gag{ okhcg ek`jaoclatoa` la`sao`sa ja`jj{a`. Oko{|a`ja` rk|xkdcaa` lafa` ek`taf ek`data`joa` ja`jj{a` rada r|nxkx r|nd{oxc' xkda`joa` oko{|a`ja` rk|xkdcaa` la|a`j madc ek`jaoclatoa`


la`sao`sa ga`jjaà` sa`j okhkza da` fcga`j`sa rkg{a`j ekerk|ngkf ok{`t{`ja`. •

Ek`jat{| r|nd{oxc xkdkecoca` |{ra xkfc`jja lcasa%lcasa r|nd{oxc la|a`j sa`j dcfaxcgoa` aoa` xkec`ceag e{`joc`.

Lkxa| okhcg`sa a`jja|a` r|nd{oxc aoa` tk|ja`t{`j rada = 1. A`jja|a` Rk`m{aga` Rk`m{aga` sa`j lk|ig{ot{axc aoa` ek`k`t{oa` araoaf r|nd{oxc`sa m{ja ig{ot{axc ata{ on`xta` ata{ endk|at. <. Tc`joat Rk|xkdcaa` a. Rk|xkdcaa` azag'

rk|xkdcaa` azag x{at{ rk|cndk ek|{raoa`

rk|xkdcaa` aofc| rada rk|cndk xklkg{e`sa. l. Rk|xkdcaa` aofc|' rk|xkdcaa` c`c ek|{raoa` r|kdcoxc rk|xkdcaa` rada aofc| rk|cndk sa`j aoa` data`j. Lkxa|`sa a`jja|a` r|nd{oxc dcrk|fct{`joa` xklajac lk|co{t = Tc`joat rk`m{aga` &da|c a`jja|a` rk`m{aga`#

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Tc`joat rk|xkdcaa` aofc|

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Tc`joat rk|xkdcaa` azag

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A`jja|a` r|nd{oxc

vv

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Hn`tnf =

Talkg <.< Rk|{xafaa` Lceaxaotc A`jja|a` R|nd{oxc

@n. R|nd{o

Rk`m{aga`

Rk|{lafa` Rk|xkdcaa`

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X{elk| = Afsa|c' <22<. <22<. fag. ;4. ;4.

A`jja|a` r|nd{oxc ek|{raoa` daxa| ata{ laxcx {`t{o rk`s{x{à` a`jja|a`%a`jja|a` gac` xkrk|tc a`jja|a` lafa` ek`taf' a`jja|a` tkàja ok|ma ga`jx{`j da` a`jja|a` lcasa nyk|fkad ral|co. Xkfc`jja f{l{`ja` a`ta|a tc`joat rk`m{aga`' tc`joat tc`joat r|nd{oxc da` tc`joat rk|xkdcaa` darat dcjaela|oa` dcjaela|oa` xkrk|tc lk|co{t =


\k`haà R|nd{oxc

\k`haà Rk`m{aga`

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Rk|{lafa` Rk|xkdcaa` R|nd{o Madc ±

\k`haà R|nd{oxc Daxa| {`t{o

A`jja|a` Lafa` Ga`jx{`j

A`jja|a` Tkàja Ok|ma Ga`jx{`j

A`jja|a` Lcasa Nyk|fkad Ea`{iaot{|

Jaela| <.8 F{l{`ja` tc`joat rk`m{aga`' tc`joat r|nd{oxc da` tc`joat rk|xkdcaa`

X{elk| = Jgk`` A. Zkgxhf' &<222=162# &<222=162#

A`jja|a` Lcasa R|nd{oxc

Xktkgaf a`jja|a` lcasa r|nd{oxc tk|x{x{`' ga`joaf lk|co{t`sa adagaf ek`s{x{` a`jja|a` lcasa r|nd{oxc' sa`j tk|dc|c da|c = 1. A`jja|a` Lcasa Lafa` Ek`taf <. A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j 8. A`jja|a` Lcasa Nyk|fkad Ral|co


1. A`jja|a` Lcasa Lafa` Ek`taf

Ek`{|{t E{à`da| &<221=<: # a`jja|a` lcasa lafa` ek`taf cagaf ‗xke{a a`jja|a` sa`j lk|f{l{`ja` da` ek|k`haàoa` xkha|a gklcf tk|rk|c`hc tk`ta`j rk`jj{àa` lafa` ek`taf {`t{o r|nxkx r|nd{oxc xkgaea rk|cndk sa`j aoa` data`j―. Ek`{|{t Adcxar{t|n da` Ax|c &<228=<18# ‗a`jja|a` lafa` ek`taf fa`sa ek|k`haàoa` okl{t{fa` da` rk`jj{àa` lafa` ek`taf ga`jx{`j. Lafa` ek`taf tao ga`jx{`j aoa` dc|k`haàoa` dagae a`jja|a` lcasa nyk|fkad ral|co―. Xkha|a |c`joax t{m{a` rk`s{x{à` a`jja|a` lafa` ek`taf adagaf = Ekerk|oc|aoa` m{egaf okl{t{fa` lafa` ek`taf Ekerk|oc|aoa` m{egaf rkelkgca` lafa` ek`taf sa`j dcrk|g{oa` Xalajac daxa| {`t{o ekerk|oc|aoa` okl{t{fa` daà sa`j dcrk|g{oa` {`t{o ekgaoxaàoa` rkelkgca` lafa` ek`taf. Xklajac daxa| rk`s{x{à` r|nd{ht hnxtc`j' sao`c ekerk|oc|aoa` onern`k` fa|ja rnono ral|co oa|kà rk`jj{àa` lafa` ek`taf dagae r|nxkx r|nd{oxc. Xklajac daxa| ekgaoxaàoa` i{`jxc rk`jazaxa` lafa` ek`taf. A`jja|a` lcasa lafa` ek`taf tk|dc|c da|c = 1. A`jja|a` Rkelkgca` Lafa` Ek`taf <. A`jja|a` Okl{t{fa` Lafa` Ek`taf 8. A`jja|a` Rk|xkdcaa` Lafa` Ek`taf 4. A`jja|a` Lcasa Lafa` Ek`taf sa`j Falcx dcj{àoa` dagae R|nd{oxc


Oktcja a`jja|a` tk|xkl{t fa|{x dcl{at

&dcx{x{`# lk|{|{ta`' xklal

a`jja|a` sa`j gklcf azag fa|{x dcx{x{`' aoa` dcrk|j{àoa` {`t{o ek`s{x{` a`jja|a` sa`j gklcf aofc|. 1. A`jja|a` Okl{t{fa` Lafa` Ek`taf A`jja|a` c`c dcx{x{` xklajac rk|k`haàa` m{egaf lafa` ek`taf sa`j dcl{t{foa` {`t{o okrk|g{a` r|nd{oxc rada rk|cndk ek`data`j.

Ek`{|{t

Adcxar{t|n da` Ax|c &<228=<1;# ‗a`jja|a` okl{t{fa` lafa` ek`taf dcx{x{` {`t{o ek|k`haàoa` ek|k`haàoa` m{egaf icxco lafa` ek`taf ek`taf ga`jx{`j sa`j dcrk|g{oa`' dcrk|g{oa`' l{oa` `cgac`sa dagae |{rcaf―. Hn`tnf = Talkg <.8 Rk|{xafaa` ECT\A JA\EK@T A`jja|a` Okl{t{fa` Lafa` Ek`taf Taf{` <22V

Oktk|a`ja`

Oac` Entci

Oac` Rngnx

R|nd R|nd{o {oxc xc X[\ X[\ Okl{ Okl{t{ t{fa fa` ` R|nd R|nd{o {oxc xc X[\ X[\ Okl{ Okl{t{ t{fa fa` `

Max

T|cz{ga` 1

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T|cz{ga` <

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T|cz{ga` 8

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T|cz{ga` 4

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8 e{ 4;2 e

Tntag Okekma

922 {`ct

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Tntag

322 {`ct

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322 {`ct

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922 {`ct

<122 e

1622 e

1622 e 8922 e

X{elk| = Adcxar{t|n da` A`jja|c`c' &<22:=169# &<22:=169#


<. A`jja|a` Rkelkgca` Lafa` Ek`taf Ek`{|{t Adcxar{t|n da` Ax|c &<228=<<2# ‗a`jja|a` rkelkgca` lafa` ek`taf lk|cxc |k`haà o{a`tctax lafa` ek`taf sa`j fa|{x dclkgc ngkf rk|{xafaa` dagae rk|cndk zaot{ ek`data`j―. Lafa`

ek`taf

sa`j

fa|{x

dclkgc

dcrk|fct{`joa`

dk`ja`

ekerk|tcela`joa` iaotn|%iaotn| rk|xkdcaa` da` okl{t{fa` lafa` ek`taf. Hn`tnf = Talkg <.4 RT. ECT\A JA\EK@T A`jja|a` Rkelkgca` Lafa` Ek`taf ,O{gct, Rk|cndk <22V Okl{t{fa` Rk|xkd Okl{t{fa` Rk|xkd Rkelkgca` Rk|cndk

Lafa`

aofc| xkek`ta|a azag

Ek`taf &e# &e#

[`ct

Fa|ja M{egaf &\re# \r

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&e#

T|cz{ga` 1 12222

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;;2'222'222 ;;2'222'222

Tntag

4;222

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4:222

<'8;2'222'222 <'8;2'222'222

X{elk| = Adcxar{t|n da` A`jja|c`c' &<22:=166# &<22:=166# 8. A`jja|a` Rk|xkdcaa` Lafa` Ek`taf M{egaf lafa` ek`taf sa`j dclkgc tcdao fa|{x xaea dk`ja` m{egaf lafa` ek`taf sa`j dcl{t{foa`' oa|kà ada`sa iaotn| rk|xkdcaa`. Ek`{|{t Adcxar{t|n da` Ax|c &<228=<14# ‗a`jja|a` c`c ek|{raoa` x{at{ rk|k`haàa` sa`j tk|rk|c`hc atax o{a`tctax lafa` ek`taf sa`j dcxcera` xklajac rk|xkdcaa`―.


Hn`tnf =

Talkg <.; RT. ECT\A JA\EK@T A`jja|a` Rk|xkdcaa` Lafa` Ek`taf ,O{gct X{rk|, Taf{` <22V L{ga` Ma`{a|c Ikl|{a|c Ea|kt Ar|cg Ekc M{`c M{gc Aj{xt{x Xkrtkelk| @nrkelk|

M{egaf &e# Fa|ja &\re# M{egaf &\re# 1;22 \r 92'222 \r 32'222'222 <222 \r 92'222 \r 1<2'222'222 <222 \r 92'222 \r 1<2'222'222 1622 \r 92'222 \r 126'222'222 <222 \r 92'222 \r 1<2'222'222 <222 \r 92'222 \r 1<2'222'222 <222 \r 92'222 \r 1<2'222'222 <222 \r 92'222 \r 1<2'222'222 <222 \r 92'222 \r 1<2'222'222 <222 \r 92'222 \r 1<2'222'222

Dkxkelk|

<222

\r

92'222 \r

1<2'222'222

Rk|xkdcaa` Aofc| 1222

\r

92'222 \r

92'222'222

X{elk| = Adcxar{t|n da` da` A`jja|c`c' &<22:=13:# &<22:=13:#

4. A`jja|a` Lcasa Lafa` Ek`taf sa`j Falcx Dcj{àoa` dagae R|nd{oxc Xklajca` lafa` ek`taf dcxcera` xklajac rk|xkdcaa`' da` xklajca` dcrk|j{àoa` dagae r|nxkx r|nd{oxc. Ek`{|{t Adcxar{t|n da` Ax|c &<228=<14# ‗a`jja|a` c`c ek|k`haàoa` `cgac lafa` ek`taf sa`j dcj{àoa` dagae xat{a` {a`j―


Hn`tnf = Talkg <.9 RT. ECT\A JA\EK@T A`jja|a` Lcasa Lafa` Ek`taf Sa`j Falcx Dcraoac Taf{` <22V Okl{t{fa` Fa|ja Lafa` Lcasa Lafa` Lafa` Ek`taf &e# Ek`taf{`ct &\re# Ek`taf &\r# Ma`{a|c ;22 e \r 122'222 \r ;2'222'222 Ikl|{a|c ;22 e \r 122'222 \r ;2'222'222 Ea|kt 622 e \r 122'222 \r 62'222'222 T|cz{ga` CC 1622 e \r 122'222 \r 162'222'222 T|cz{ga` CCC <<22 e \r 122'222 \r <<2'222'222 T|cz{ga` CY <222 e \r 122'222 \r <22'222'222 Rk|cndk

Tntag

:622 e

\r :62'222'222

X{elk| = Adcxar{t|n da` A`jja|c`c' &<22:=136#

;. A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j

Ek`{|{t E{à`da| &<221=14;# = ‗A`jja|a` lcasa tkàja ok|ma ga`jx{`j adagaf a`jja|a` sa`j ek|k`haàoa` xkha|a gklcf tk|rk|c`hc tk`ta`j {raf sa`j aoa` dclasa|oa` okrada ra|a tkàja ok|ma ga`jx{`j xkgaea rk|cndk sa`j aoa` data`j' sa`j dcdagae`sa ekgcr{tc |k`haà tk`ta`j m{egaf zaot{ sa`j dcrk|g{oa` ngkf ra|a tkàja ok|ma ga`jx{`j {`t{o ek`skgkxacoa` {`ct sa`j aoa` dcr|nd{oxc' ta|ci {raf sa`j aoa` dclasa|oa` okrada ra|a tkàja ok|ma ga`jx{`j xk|ta zaot{ &oara`# ra|a tkàja ok|ma ga`jx{`j tk|xkl{t ek`magaòa` okjcata` r|nxkx r|nd{oxc' sa`j eaxc`j%eaxc`j dcoactoa` dk`ja` mk`cx la|a`j madc &r|nd{o# sa`j aoa` dcfaxcgoa`' xk|ta tkerat &dkra|tkek`# dceaà ra|a ok|ma ga`jx{`j tk|xkl{t aoa` lkok|ma― A`jja|a` tkàja ok|ma' xkrk|tc fag`sa a`jja|a` lafa` ek`taf fa`sa ek|k`haàoa` {`x{| tkàja ok|ma ga`jx{`j.


Hn`tnf = Talkg <.: A`jja|a` Lcasa Tkàja Ok|ma Ga`jx{`j Rk|{xafaa` ALADC OA\SA Taf{` <2V9 R|nd{o A R|nd{o L Dkra|tkek` MOG [rafMae [rafMae Lcasa TOG MOG [rafMae [rafMae Lcasa TOG &DGF# &\rDGF# &\r# &DGF# &\rDGF# &\r# R|nxkx C T|cz{ga` 1 8;22 <222 :'222'222 :222 <;22 1:';22'222 T|cz{ga` < 4222 <222 6'222'222 6222 <;22 <2'222'222 T|cz{ga` 8 4<22 <222 6'422'222 6422 <;22 <1'222'222 T|cz{ga` 4 4;22 <222 3'222'222 3222 <;22 <<';22'222 M{egaf 19<22 8<'422'222 8<422 61'222'222

R|nxkx CC T|cz{ga` 1 T|cz{ga` < T|cz{ga` 8 T|cz{ga` 4 M{egaf

:222 6222 6422 3222 8<422

8222 8222 8222 8222

<1'222'222 ;<;2 <4'222'222 9222 <;'<22'222 9822 <:'222'222 9:;2 3:'<22'222 <4822

8;22 8;22 8;22 8;22

16'8:;'222 <1'222'222 <<'2;2'222 <8'9<;'222 6;'2;2'222

X{elk| = Adcxar{t|n da` A`jjja|c`c' &<22:=<<8#

9. A`jja|a` Lcasa Nyk|fkad Ral|co

Ek`{|{t Adcxar{t|n da` Ax|c &<228=99# ‗A`jja|a` lcasa nyk|fkad ral|co sao`c a`jja|a` xke{a mk`cx lcasa sa`j dcokg{a|oa` {`t{o ek`jfaxcgoa` r|nd{o' xkgac` lcasa eatk|c da` lcasa tkàja ok|ma ga`jx{`j―. A`jja|a` lcasa nyk|fkad ral|co adagaf a`jja|a` sa`j ek|k`haàoa` xkha|a gklcf tk|rk|c`hc tk`ta`j lcasa nyk|fkad ral|co xkgaea rk|cndk sa`j aoa` data`j.


Hn`tnf = Talkg <.6 Rk|{xafaa` Lceaxaotc A`jja|a` Lcasa Nyk|fkad Ral|co

@nen|

Oktk|a`ja`

M{egaf

1

Jamc Rk`jazax

\r922'222.22

<

[raf Tkàja Ok|ma Ga`jx{`j

1<2'222.22

8

Lcasa Adec`cxt|axc Ral|co

<;2'222.22

4

Rk|gk`joara`

142'222.22

;

\kra|axc da` Rkekgcfa|aa`

1:2'222.22

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Rk`s{x{ta`

1<2'222.22

:

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<82'222.22

6

Gac`%gac`

M[EGAF

62'222.22 1':12'222.22

X{elk| = Afsa|c' &<22<=92#

D. A`jja|a` Lcasa R|nd{oxc xklajac Agat Rk|k`haàa` da` Rk`jk`dagca`

A`jja|a` Lcasa R|nd{oxc xklajac Agat Rk|k`haàa`

Xagaf xat{ i{`jxc da|c eaàmkek` adagaf rk|k`haàa` . Rk|k`haàa` ek|{raoa` tc`daoa` sa`j dcl{at lk|daxa|oa` iaota da` ax{exc ek`jkàc jaela|a` okjcata` sa`j dcgao{oa` rada zaot{ sa`j aoa` data`j dagae ek`harac t{m{a` sa`j dcc`jcòa`. Xkrk|tc sa`j dcoke{oaoa` Afsa|c &<22<=9# ‗rk|k`haàa` lk|a|tc rk`k`t{a` &xkoa|a`j# tk`ta`j xkjaga xkx{at{ sa`j aoa` dcgaoxaàoa` rada zaot{ sa`j aoa` data`j―


Rk|k`haàa` lk|a|tc ek`k`t{oa` xklkg{e`sa okjcata` sa`j e{`joc` darat dcgao{oa` da` lajaceaà ha|a ekgao{oa``sa. ekgao{oa``sa. Ek`{|{t Ofngec da` S{`c`jxcf &<224=<# Rk|k`haàa` ekgcr{tc ek`dkik`cxcoa` t{m{a` n|ja`cxaxc' ek`ktaroa` x{at{ xt|atkjc okxkg{|{fa` {`t{o ek`harac t{m{a` c`c' da` ek`jkela`joa` x{at{ fc|a|oc |k`haà sa`j ek`skg{|{f {`t{o ekead{oa` da` ek`jonn|dcàxc okjcata`%okjcata` dk`j` oata gac` rk|k`haàa` ek`jah{ rada rkelk`t{oa` r|nj|ae nrk|axc sa`j tk|rk|c`hc {`t{o xke{a iaxk nrk|axc.

Rk|k`haàa` ek|{raoa` {rasa tc`daoa` lk|fatc%fatc xklkg{e ekgao{oa` xkx{at{ aja| ara sa`j dcgao{oa` darat lk|faxcg dk`ja` laco. T{m{a` {taea rk|k`haàa` adagaf {`t{o ekelk|coa` r|nxkx {era` eam{ aja| darat ekelk|coa` rkt{`m{o okrada xktcar eaàmk| dagae rk`jaelcga` okr{t{xa` nrk|axcnàg xkfa|c%fa|c. A`jja|a` ek|{raoa` agat rk|k`haàa` tk|t{gcx sa`j ek`{`t{t rkecoc|a` sa`j tkgctc da` aoa` ekelk|coa` jaela|a` sa`j gklcf `satamkgax dagae {`ct da` {a`j. Dk`ja` ekerk|j{àoa` a`jja|a`' rk|{xafaa` aoa` darat ek`s{x{` rk|k`haàa` xkg{|{f okjcata` xkha|a tk|rad{. Fag c`c dce{`jocòa` oa|kà dk`ja` ekerk|j{àoa` a`jja|a` lk|a|tc xkg{|{f okjcata` dagae rk|{xafaa` aoa` ‖dcxk`t{f– ngkf a`jja|a`. Tcdao ada xat{r{` okjcata` sa`j dcgao{oa` dagae rk|{xafaa` sa`j tk|gkrax da|c a`jja|a`' oa|kà xkg{|{f okjcata` sa`j dcgaoxaàoa` aoa` ekek|g{oa` lcasa. Dk`ja` dkecoca` eaoa a`jja|a` ek|{raoa` rk`hk|ecà` xkg{|{f okjcata` rk|{xafaa`' xkfc`jja rk`s{x{à` a`jja|a` ek|{raoa` rk`s{x{à` xkg{|{f |k`haà okjcata` dagae rk|{xafaa` xkha|a tk|rad{.


Dagae oacta``sa dk`ja` lcasa r|nd{oxc eaoa ada tcja onern`k` lcasa sa`j rk|g{ dc|k`haàoa` dagae a`jja|a`' sact{ = 1. Rk|k`haàa` Lcasa Lafa` Ek`taf Rk|k`haàa` lafa` dcrk`ja|{fc ngkf xciat okjcata` r|nd{oxc rk|{xafaa`' araoaf okjcata` r|nd{oxc tk|ja`t{`j rada data`j`sa rkxaà` da|c ga`jjaà` ata{ okjcata` r|nd{oxc lk|xciat r|nxkx. Rk|k`haàa` lafa` ek`taf ekgcr{tc xke{a a`jja|a` sa`j lk|f{l{`ja` da` ek|k`haàoa` xkha|a gklcf tk|rk|c`hc ek`jkàc rk`jj{àa` lafa` ek`taf ata{r{` x{o{ hada`j {`t{o r|nxkx r|nd{oxc xkgaea rk|cndk sa`j aoa` data`j' a`ta|a gac` &1# A`jja|a` Okl{t{fa` Lafa` Ek`taf' &<# A`jja|a` Rkelkgca` Lafa` Ek`taf' &8# A`jja|a` Rk|xkdcaa` Lafa` Ek`taf' da` &4# A`jja|a` Lcasa Lafa` Ek`taf Sa`j Dcj{àoa` [`t{o R|nd{oxc. <. Rk|k`haàa` Tkàja Ok|ma Ga`jx{`j Rk|k`haàa` lcasa tkàja ok|ma ek`hao{r eaxagaf%eaxagaf {taea da` |{ect' ek`hao{r &1# okl{t{fa` rk|xn`kg' &<# rk`k|ceaa` tkàja ok|ma' &8# rkgatcfa`' &4# rk`j{o{|a` oc`k|ma' &;# {|aca` t{jax da` rk`cgaca`' &9# `kjnxcaxc dk`ja` xk|coat ok|ma' da` &:# adec`cxt|axc {raf da` jamc. [`t{o |k`haà taf{à`' a`jja|a` tkàja ok|ma ga`jx{`j fa|{x dcl{at ek`{|{t r{xat ta`jj{`j mazal' rk|cndk c`tk|ce' da` r|nd{o. A`jja|a` lcasa tkàja ok|ma c`c dcx{x{` ngkf lajca` rk|k`haàa` da` lajca` ao{`ta`xc lcasa. 8. Rk|k`haàa` Lcasa Nyk|fkad Ral|co [`t{o ek|k`haàoa` ek|k`haàoa` lkxa|`sa daà sa`j sa`j fa|{x dca`jja|oa` {`t{o {`t{o a`jja|a` lcasa nyk|fkad ral|co' tk|darat d{a eaxagaf rnono sa`j rk|g{ rk|fatca` of{x{x'


sao`c = &1# Rkà`jj{`j Rkà`jj{`j mazal rk|k`haàa` rk|k`haàa` lcasa? xktcar r{xat ta`jj{`j ta`jj{`j mazal ekecgcoc ta`jj{`j mazal da` x{elk| dasa eaxc`j%eaxc`j. &<# Lk|daxa|oa` r|cgao{ lcasa da` zkzkà`j rk`jja`jja|a`' eaoa LNR tk|lajc ek`madc LNR tktar' ya|calkg da` xkec ya|calkg. Xkgac` ct{ ek`{|{t Adcxar{t|n da` A`jja|c`c &<22:=<84# ‗rk|k`haàa` lcasa xkfa|{x`sa gklcf tk|ino{x rada rk`jj{àa` x{elk| dasa sa`j tk|latax xkha|a gklcf laco' l{oa` xkokda| rk`j{|a`ja` lcasa―. A`jja|a` Lcasa R|nd{oxc xklajac Agat Rk`jk`dagca`

Dcxaerc`j xklajac agat rk|k`haàa`' a`jja|a` m{ja eker{`sac i{`jxc xklajac agat rk`jazaxa` rkgaoxaàa` okjcata` rk|{xafaa`. Mcoa rk|{xafaa` xkda`j ek`skgkxacoa` x{at{ okjcata`' eaoa eaàmkek` rk|{xafaa` aoa` darat ekela`dc`joa` rkgaoxaàa` okjcata` tk|xkl{t dk`ja` a`jja|a` sa`j tkgaf dctktaroa` dagae rk|{xafaa`. Fag c`c m{ja dcoke{oaoa` ngkf Ofngec da` S{`c`jxcf &<224=8# ‗rk`jk`dagca` ek|{raoa` {xafa xcxtkeatcx rk|{xafaa` {`t{o ek`harac t{m{a` dk`ja` ha|a ekela`dc`joa` r|kxtaxc ok|ma sa`j xklkà|`sa dk`ja` |k`haà sa`j tkgaf dctktaroa` xklkg{e`sa' xk|ta tc`daoa` sa`j tkrat {`t{o ek`jn|koxc rk|lkdaa` sa`j lk|a|tc―. Dagae fag c`c a`jja|a` dcrk|j{àoa` xklajac agat rk`jk`dagca` okjcata` sa`j xkda`j dcgaoxaàoa` dagae rk|{xafaa`. Rk`jk`dagca` dagae a|tc sa`j {e{e lk|a|tc ekgcr{tc ga`joaf%ga`joaf sa`j fa|{x dcxcaroa` da` dctker{f' x{rasa sa`j dc|k`haàoa` darat tk|harac' dc|kagcxaxcoa`' ata{ aja| faxcg sa`j dcc`jcòa` xkx{ac dk`ja` faxcg sa`j dcharac. Xkrk|tc m{ja sa`j dcoke{oaoa` ngkf @axkfat{` &1333=<<# Rk`jk`dagca` &hn`t|nggc`j# ek|{raoa` r|nxkx sa`j dcj{àoa` ngkf eaàmkek` {`t{o ekeaxtcoa` n|ja`cxaxc ekgaoxaàoa` xt|atkjc`sa xkha|a kikotci da` kicxck`. Darat r{ga dcoataoa` tc`daoa` rk`jk`dagca`' rk`ja|afa`


da` rk`jazaxa` sa`j dcmagaòa` aja| xktcar okjcata` lk|maga` xkx{ac |k`haà {`t{o ek`harac faxcgxaxa|a` sa`j dctktaroa`.

Xkda`joa` rk`jk`dagca` lcasa ek`{|{t @axkfat{` &1333=<14# adagaf ‗ xk|a`joaca` ga`joaf%ga`joaf e{gac da|c rk`s{x{à` xat{ |k`haà lcasa xaerac okrada tc`daoa` sa`j rk|g{ rk|g{ dcgao{oa` dcgao{oa` mcoa tk|darat rk|lkdaa` rk|lkdaa`

sa`j x{daf

dctktaroa` &|k`haà# dk`ja` sa`j xkx{`jj{f`sa &|kagcxaxc# ‗ Rada daxa|`sa rk`jk`dagca` lcasa darat dclajc dagae kerat ga`joaf' xklajac lk|co{t = 1. Ek`ha|c daxa|%daxa| da` ek`ktaroa` xta`da| {`t{o lcasa <. Ekela`dc`joa` a`ta|a lcasa xta`da| da` lcasa sa`j xkx{`jj{f`sa 8. Ek`ha|c da` ek`k`t{oa` lajca` n|ja`cxaxc rk|{xafaa` ata{r{` dc g{a|`sa sa`j lk|ta`jj{`j mazal atax ada`sa rk`scera`ja` 4. Ekgao{oa` tc`daoa` {`t{o ek`j{|a`jc ata{ ek`jaofc|c rk`scera`ja` rk`scera`ja` Rk`jk`dagca` lcasa adagaf x{at{ r|nxkx sa`j ekgcr{tc xkg{|{f tc`joat da` xkg{|{f okjcata` xat{ rk|{xafaa`. Ngkf xklal ct{' rk`jk`dagca` lcasa fa|{x ek|{raoa` |k`haà sa`j dcd{o{`j ngkf xkg{|{f a`jjnta da|c rk|{xafaa` ct{. Dc tk`jaf%tk`jaf tc`joata` xat{ n|ja`cxaxc' t{jax rk`jk`dagca` dcgao{oa` ngkf xktcar rcercà` tc`joat ata{ lajca` da|c n|ja`cxaxc ct{. Sa`j dcrk|g{oa` dagae rk`jk`dagca` lcasa adagaf = 1.

Tkerat rk|ta`jj{`jmazala` n|ja`cxaxc rada rkel{o{a`. Rk`jk`dagca` lcasa ek|{raoa` ada`sa x{at{ xcxtke rkel{o{a` sa`j

ek`jj{àoa` tkerat%tkerat rk|ta`jj{`jmazala` &|k`xrn`xclcgcts ahhn{`tc`j# ' sact{ xat{ {`ct n|ja`cxaxc sa`j dct{jaxoa` {`t{o rkgaoxaàa` okjcata` tk|tk`t{


ata{ xkokgnerno okjcata` sa`j dcrcerc` ngkf xkn|a`j oaraga sa`j lk|ta`jj{`j mazal atax okjcata` okjcata` ct{. <. Rk`jj{àa` lcasa xta`da| Lcasa Xta`da| ek`{|{t @axkfat{` &1333=<19# adagaf ‗lcasa sa`j dctktaroa` gklcf daf{g{ xktkgaf ekerk|tcela`joa` xke{a iaotn| sa`j ek`k`t{oa` da` xktkgaf ek`jadaoa` rk`cgaca` atax fag%fag sa`j e{`joc` ek`sklaloa` rk|{lafa` laco dagae m{egaf ea{r{` fa|ja da|c lafa`%lafa`' tkàja ok|ma da` maxa%maxa gac` sa`j dcrk|g{oa`―. Xkda`joa` ek`{|{t Jgk``' Fcgtn` da` Jn|dn` &<222=;8<# ‗ Xta`da|d hnxt adagaf lcasa sa`j dcrk|oc|aoa` ata{ dctk`t{oa` tk|gklcf d{g{ {`t{o lafa`' tkàja ok|ma ga`jx{`j' da` nyk|fkad ral|co dagae okadaa` tk|tk`t{―. Lcasa xta`da| dcj{àoa` {`t{o ek`j{o{| tc`joat kicxck`xc da` dagae rk|okela`ja```sa rk|okela`ja```sa t{m{a` gac` rk`jj{àa``sa m{ja {`t{o rk`jk`dagca` lcasa. 8. Aàgcxa rk`scera`ja` da` tc`daoa` rk|lacoa` Sa`j dceaox{d dk`ja` rk`scera`ja` ek`{|{t @axkfat{` &1333=<13# adagaf ‗rk|lkdaa` a`ta|a lcasa xta`da| da` lcasa sa`j xkx{`jj{f`sa' xkx{`jj{f`sa' lcxa rnxctci ata{r{` `kjatci―. Mcoa tk|madc rk`scera`ja`' rk|g{ tk|gklcf daf{g{ dcoktaf{c araoaf rk`scera`ja` ct{ eaxcf dagae latax%latax sa`j dcrk|lngkfoa` ata{ x{daf ekgaera{c. Oaga{ rk`scera`ja` ct{ ekgaera{c latax dcrk|lngkfoa`' rk|g{ dcha|c xklal`sa da` dcco{tc dk`ja` tc`daoa` rk|lacoa`' sa`j tk|hao{r dagae r|nxkx aàgcxa rk`scera`ja` ata{ dcxkl{t m{ja aàgcxa ya|ca`x.


Ek`{|{t Jgk``' Fcgtn` da` Jn|dn` &<222=436# ‗aàgcxa ya|ca`x ek`hao{r aàgcxcx eatkeatcx da|c d{a rk|a`joat data {`t{o ek`daratoa` rk`dagaea` rk`sklal

tk|madc`sa

x{at{

rk`scera`ja`ya|ca`x―. rk`scera`ja`ya|ca`x―.

Xagaf

xat{

m{egaf

dcrk|gao{oa` xklajac daxa|' xta`da|' ata{ tctco rkdnea`. Aàgcxa ya|ca`x eker{`sac argcoaxc sa`j g{ax dagae rkgarn|a` ok{a`ja`. Xk|c`j dcargcoaxcoa` dagae xct{axc xklajac lk|co{t = 

Rk`skgcdcoa` ya|ca`x a`ta|a faxcg aot{ag da|c rk|cndk sa`j lk|gao{ da` faxcg aot{ag da|c rk|cndk xklkg{e`sa. Rk|cndk xklkg{e`sa dca`jjar xklajac daxa|.



Rk`skgcdcoa` ya|ca`x a`ta|a faxcg aot{ag da` lcasa xta`da|. Lcasa xta`da| dcj{àoa` xklajac daxa|.



Rk`skgcdcoa` ya|ca`x a`ta|a faxcg aot{ag da` xaxa|a` sa`j dc|k`haàoa` ata{ dca`jja|oa` sa`j tk|hk|ec` dagae |k`haà gala. Xaxa|a` sa`j dc|k`haàoa` ata{ dca`jja|oa` dcj{àoa` xklajc daxa|. Aàgcxa rk`scera`ja` c`c à`tc`sa aoa` ek`jfaxcgoa` d{a ya|ca`x ata{

rk`scera`ja` sact{ = 1. Rk`scera`ja` sa`j ek`j{`t{`joa` &iayn|algk ya|ca`hk# ' sact{ aralcga |kagcxaxc gklcf okhcg da|c a`jja|a`. <. Rk`scera`ja` sa`j tcdao ek`j{`t{`jo` &{ìayn|algk ya|ca`hk# ' sact{ aralcga |kagcxaxc gklcf lkxa| da|c a`jja|a`. Dagae oacta``sa dk`ja` lcasa' aàgcxa ya|ca`x dcxkl{t m{ja aàgcxa xkgcxcf lcasa. Ek|{raoa` r|nxkx sa`j xcxtkeatcx {`t{o ek`k`t{oa` lkxa|`sa xkgcxcf lcasa xta`da|' da` ek`jc`tk|r|ktaxcoa` rk`sklal`sa. Dk`ja` ek`jadaoa` aàgcxa xkgcxcf lcasa' eaàmkek` aoa` dk`ja` e{daf ek`jktaf{c kgkek` lcasa


ara sa`j ek`scera`j' rada dkra|tkek` eaà' da` xcara sa`j fa|{x lk|ta`jj{`j mazal' xk|ta lajaceaà rk`ja|{f`sa tk|fadar gala rk|{xafaa`. Dk`ja` dkecoca` eaàmkek` darat ek`k`t{oa` tc`daoa` ara sa`j fa|{x dcgao{oa` {`t{o ek`ja`tcxcraxc ada`sa rk`scera`ja` lcasa tk|xkl{t. Xkha|a {e{e eaìaat aàgcxa xkgcxcf lcasa adagaf {`t{o = 1. Rk`jk`dagca` lcasa <. Ek`cgac r|kxtaxc rkgaoxaàa`' dk`ja` ek`k`t{oa` lkxa|`sa rk`scera`ja` lcasa sa`j lk|ada dc lazaf rk`jk`dagca``sa. 8. Ek`j{o{| rk`ja|{f rk`scera`ja` lcasa tk|fadar gala rk|{xafaa`. Aàgcxa xkgcxcf lcasa r|nd{oxc ek|{raoa` r|nxkx ek`jaàgcxa xkgcxcf lcasa sa`j tcel{g oa|kà rk|lkdaa` lcasa r|nd{oxc sa`j xkx{`jj{f`sa tk|madc dcla`dc`joa` dk`ja` lcasa r|nd{oxc xta`da|' da` ek`k`t{oa` rk`sklal xkgcxcf lcasa r|nd{oxc tk|xkl{t. Dagae garn|a` a`jja|a` lcasa r|nd{oxc' ada tcja lcasa sa`j fa|{x dcok`dagcoa` sact{ = 1. Rk`jk`dagca` Lcasa Lafa` Ek`taf A`jja|a` lafa` ek`taf dagae a|tc g{ax darat lk|i{`jxc xklajac agat rk`jk`dagc. [`t{o ct{ dcrk|g{oa` Rk|in|ea`hk \krn|t ata{ garn|a` rkgaoxaàa` sa`j tk|dc|c da|c = a. Garn|a` Rkgaoxaàa` Rkelkgca` Lafa` Ek`taf Dk`ja` aàgcxcx ya|ca`x

ek`{|{t Adcxar{t|n da` A`jja|c`c &<22:=<22#

xklajac lk|co{t =


•

Ya|ca`x oa|kà m{egaf rkelkgca` 5 &M{egaf \k`haà ‘ M{egaf \ccg# v Fa|ja \k`haà

•

Ya|ca`x oa|kà fa|ja lafa` ek`taf 5 &Fa|ja \k`haà ‘ Fa|ja \ccg# v M{egaf \ccg

•

Tntag ya|ca`x 5 Ya|ca`x oa|kà m{egaf / Ya|ca`x oa|kà fa|ja

l. Garn|a` Rkgaoxaàa` Rkeaoaca` Lafa` Ek`taf Dk`ja` aàgcxcx ya|ca`x ek`{|{t Adcxar{t|n da` A`jja|c`c &<22:=<22# xklajac lk|co{t = •

Ya|ca`x kicxck`xc 5 &M{egaf \k`haà ‘ M{egaf \ccg# v Fa|ja \k`haà

•

Ya|ca`x fa|ja 5 &Fa|ja \k`haà ‘ Fa|ja \ccg# v M{egaf \ccg

•

Tntag ya|ca`x 5 Ya|ca`x kicxck`xc / Ya|ca`x fa|ja

<. Rk`jk`dagca` Lcasa Tkàja Ok|ma Ga`jx{`j Lcasa tkàja ok|ma ek|{raoa` xagaf xat{ mk`cx lcasa sa`j darat ek`madc eaxagaf lajc rk|{xafaa`. Rk`jazaxa` lcasa tkàja ok|ma darat dcla`t{ dk`ja` ada`sa rk`dkoata` sa`j laco tk|fadar tkàja ok|ma ' xkfc`jja ek|koa darat lkok|ma xkha|a xtalcg xkx{ac dk`ja` xta`da| sa`j tkgaf dctk`t{oa`. Okjcata` rk`jazaxa` tk|fadar tkàja ok|ma darat dcxk|afoa` okrada x{rk|ycxn|. D{a kgkek` {taea rk`jk`dagca` lcasa tkàja ok|ma ga`jx{`j adagaf &1# rk|fatca` xkfa|c%fa|c rada lcasa tk|xkl{t da` &<# garn|a` oc`k|ma da` kyag{axc faxcg. [`t{o ct{ dcrk|g{oa` garn|a` rkgaoxaàa` rkgaoxaàa` dcxk|tac dk`ja` aàgcxcx ya|ca`x. ya|ca`x. In|e{ga {`t{o aàgcxcx ya|ca`x lcasa tkàja ok|ma ga`jx{`j ek`{|{t Adcxar{t|n da` A`jja|c`c &<22:=<<4# adagaf xklajac lk|co{t =


• • •

Ya|ca`x kicxck`xc 5 &Mae Ok|ma \k`haà ‘ Mae Ok|ma \ccg# v Ta|ci [raf \k`haà Ya|ca`x ta|ci {raf 5 &Ta|ci [raf \k`haà ‘ Ta|ci [raf \ccg# v Mae Ok|ma \ccg Tntag ya|ca`x 5 Ya|ca`x kicxck`xc / Ya|ca`x ta|ci {raf

8. Rk`jk`dagca` Lcasa Nyk|fkad Ral|co Ek`{|{t Adcxar{t|n da` A`jja|c`c &<22:=<;6# ‗rk`jk`dagca` lcasa ekek|g{oa` cdk`tcicoaxc tk`ta`j darat tcdao`sa lcasa dcok`dagcoa` ngkf xktcar r{xat ta`jj{`j mazal―. Fag c`c lk|a|tc lafza LNR sa`j tcdao darat dcok`dagcoa` xkfa|{x`sa tcdao dccdk`tcicoaxc xklajac ta`jj{`j mazal eaàmk| xkl{af r{xat ta`jj{`j mazal. Dk`ja` dkecoca` {`t{o ek`jk`dagcoa` lcasa nyk|fkad ral|co' lcasa sa`j ‗lk|xcf― fa|{x dcrk|tcela`joa`. Fag c`c lk|a|tc lafza fa`sa lcasa ga`jx{`j sa`j dcfct{`j da` tcdao tk|eax{o lcasa%lcasa sa`j dcagnoaxcoa`. Xkda`joa` aàgcxa ya|ca`x ata{ aàgcxa rk|lkdaa` a`ta|a a`jja|a` da` |kagcxaxc lcasa nyk|fkad ral|co ek`{|{t Jctnx{da|en da` @ame{dc` &<228=884# darat dccdk`tcicoaxcoa` ek`madc = a. Xkgcxcf O{a`tctax Sact{ xkgcxcf sa`j dcxklaloa` oa|kà rk|lkdaa` {`ct r|nd{oxc sa`j dca`jja|oa` dk`ja` {`ct r|nd{oxc sa`j dc|kagcxaxcoa`' dc`cgac dk`ja` ta|ci lcasa nyk|fkad ral|co ya|calkg dagae a`jja|a`. XO 5 &O\ % OA# TA Oktk|a`ja` = XO 5 Xkgcxcf o{a`tctax O\ 5 O{a`tctax |kagcxaxc{`ct r|nd{oxc sa`j dc|kagcxaxc OA 5 O{a`tctax a`jja|a`{`ct r|nd{oxc TA 5 Ta|ci a`jja|a`ta|ci lcasa nyk|fkad ral|co ya|calkg sa`j dca`jja|oa`. l. Xkgcxcf Ta|ci Sact{ xkgcxcf sa`j dcxklaloa` rk|lkdaa` ta|ci lcasa nyk|fkad ral|co ya|calkg dagae a`jja|a` dk`ja` ta|ci lcasa nyk|fkad ral|co ya|calkg |kagcxaxc.


XT 5 &T\ ‘ TA# O\ Oktk|a`ja` = XT 5 Xkgcxcf ta|ci T\ 5 Ta|ci |kagcxaxcta|ci lcasa nyk|fkad ral|co ya|calkg sa`j dc|kagcxaxc TA 5 Ta|ci a`jja|a`ta|ci lcasa nyk|fkad ral|co ya|calkg a`jja|a` O\ 5 O{a`tctax |kagcxaxc{`ct r|nd{oxc sa`j dc|kagcxaxc Dagae a`jja|a` oner|kfk`xci sa`j tkgaf dcx{x{` tk|e{at dc dagae`sa garn|a` a`jja|a`. Ek`{|{t Jctnx{da|en da` @ame{dc` &<228=8<;# ‗garn|a` a`jja|a` &L{djkt \krn|t# adagaf garn|a` sa`j xcxtkeatcx da` tk|rk|c`hc tk`ta`j |kagcxaxc rkgaoxaàa` a`jja|a` lkxk|ta aàgcxcx da` kyag{axc`sa―. Xktcar garn|a` sa`j dcx{x{` aoa` lk|j{à lajc eaàmkek` {`t{o ek`s{x{` oklcmaoa` tc`dao ga`m{t ata{ inggnz {r rada zaot{ sa`j aoa` data`j' xkfc`jja garn|a` a`jja|a` dcxkl{t m{ja garn|a` oc`k|ma. [`t{o ek`s{x{` garn|a` a`jja|a` xkha|a {e{e darat ek`jj{àoa` tafar%tafar lk|co{t = 1. Rk|la`dc`ja` data a`jja|a` da` |kagcxaxc. Rada lajca` c`c data sa`j ek`sa`jo{t a`jja|a` da` |kagcxaxc dcla`dc`joa` {`t{o ek`ha|c xkgcxcf ata{ rk|lkdaa` <. Aàgcxcx xkgcxcf Rada lajca` c`c xktcar rk|lkdaa`xkgcxcf sa`j tk|madc aoa` dccdk`tcicoaxc' dcha|c xklal`sa sa`j oke{dca` aoa` dcj{àoa` {`t{o ek`k`t{oa` tc`dao ga`m{t rada zaot{ sa`j aoa` data`j. Xkgcxcf sa`j tk|madc aoa` ek`hao{r d{a oke{`jocà` sact{ sa`j rk|taea xkgcxcf sa`j ek`j{`t{`joa` da` sa`j okd{a adagaf xkgcxcf sa`j tcdao ek`j{`t{`joa`. 8. Ek`k`t{oa` inggnz {r


Rk|lkdaa` sa`j tk|madc rada zaot{ sa`j gag{ dcaàgcxcx {`t{o dcgao{oa` kyag{axc. Faxcg kyag{axc tk|xkl{t aoa` dcraoac {`t{o ek`k`t{oa` oklcmaoa` tc`dao ga`m{t. Rada zaot{ ekgao{oa` aàgcxcx' xktcar rk|lkdaa` sa`j tk|madc aoa` dctkg{x{|c ara sa`j ek`sklaloa` rk|lkdaa` tk|xkl{t. Xktkgaf dcoktaf{c rk`sklal rk|lkdaa` a`ta|a a`jja|a` da` |kagcxaxc eaoa oklcmaoa` tc`dao ga`m{t sa`j aoa` data`j adagaf ekerk|okhcg ata{ ek`jfcga`joa` rk|lkdaa` tk|xkl{t. Hn`tnf = Talkg <.3 Garn|a` Rk|ta`jj{`jmazala` Eaxc`j%eaxc`j Gkykg dc Rk|{xafaa` Ea`{iaot{| Gkykg

Lcasa

A`jja|a`

Eaàmkek`

Xkx{`jj{f`sa

Lcasa

Ral|co 1

\r

<'4;2'222 <'4;2'222

\r <';22'222 \r

Ral|co <

\r

<'9;2'222

\r <';;2'222 \r 122'222 Ek|{jcoa`

Oa`tn| Dc|kot{|

\r

<'<;2'222

\r <'422'222 \r 1;2'222 Ek`j{`t{`joa` Ek`j{`t{`joa`

\r

:'8;2'222

\r :'4;2'222 \r 122'222 Ek`j{`t{`joa` Ek`j{`t{`joa`

Dkra|tkek` A

\r

1'2;2'222

\r 1'222'222 \r

;2'222 Ek|{jcoa`

Dkra|tkek` L

\r

9;2'222

\r

9<;'222 \r

<;'222 Ek|{jcoa`

Dkra|tkek` H

\r

822'222

\r

8:;'222 \r

:;'222 Ek`j{`t{`joa` Ek`j{`t{`joa`

Oa`tn| Eaàmk|

\r

9;2'222

\r

;;2'222 \r 122'222 Ek|{jcoa`

\r

<'9;2'222

Lafa` Lao{

\r

;;2'222

\r

;22'222 \r

;2'222 Ek|{jcoa`

TOG

\r

822'222

\r

<:;'222 \r

<;'222 Ek|{jcoa`

LNR

\r

<22'222

\r

<<;'222 \r

<;'222 Ek`j{`t{`joa` Ek`j{`t{`jo a`

\r

1'2;2'222

Xkgcxcf

Oktk|a`ja`

Dc|kot{| R|nd{oxc

;2'222 Ek`j{`t{`joa` Ek`j{`t{`joa`

Eaàmk| Ral|co <

Ral|co < \r <';;2'222 \r 122'222 Ek|{jcoa`

Dkra|tkek` A

\r 1'222'222 \r

;2'222 Ek|{jcoa`

X{elk| = Adcxar{t|n da` da` A`jja|c`c' &<22:=43#


LAL CCC EKTNDK RK@KGCTCA@

A. Mk`cx Rk`kgctca`

Dagae rk`kgctca` c`c mk`cx rk`kgctca` sa`j dcj{àoa` adagaf rk`kgctca` dkxo|crtci sact{ rk`kgctca` dceaà rk`samca` da|c faxcg rk`kgctca` ekelk|coa` jaela|a` {e{e ek`{|{t ara ada`sa xkx{ac dk`ja` okadaa` xklkà|`sa da|c nlmko rk`kgctca`.

L. Mk`cx data

Mk`cx data sa`j dco{er{goa` tk|dc|c da|c data r|cek| da` data xko{`dk|. 1. Data R|cek| adagaf data sa`j dcrk|ngkf ga`jx{`j da|c rk|{xafaa` da` ekel{t{foa` rk`jngafa` gklcf ga`m{t. Data c`c lk|{ra data o{a`tctatci. Ecxag`sa = data a`jja|a` sa`j dcrk|ngkf da|c \k`haà Ok|ma da` A`jja|a` Rk|{xafaa` &\OAR#. <. Data Xko{`dk| adagaf rkgk`joar lajc data r|cek| sact{ data sa`j dcrk|ngkf dagae lk`t{o sa`j x{daf madc. Ecxag`sa = data tk`ta`j xkma|af xc`joat rk|{xafa`' xt|{ot{| n|ja`cxaxc rk|{xafaa` da` dkxo|crxc malata`.

H. Tko`co Rk`j{er{ga` Data

1. Tko`co Zaza`ha|a sact{ dk`ja` ekgao{oa` ta`sa mazal dk`ja` rcfao%rcfao sa`j lk|onerktk` dc dagae rk|{xafaa`. <. Tko`co Dno{ek`taxc sact{ ekgag{c rk`hatata` da` rk`jhnrsa` garn|a`% garn|a`' dno{ek`%dno{ek`' hatata`%hatata`' da` cìn|eaxc gac``sa da|c


c`tk|`kt da` l{o{%l{o{ da` m{ja x{elk| gac` sa`j lk|f{l{`ja` dk`ja` m{d{g sa`j dctkgctc.

D. Ektndk Aàgcxa Data

Ektndk aàgcxa data sa`j dcj{àoa` adagaf 1. Ektndk

dkxo|crtci'

sact{

ektndk

sa`j

ek`j{er{goa`'

ek`s{x{`'

ek`jc`tk|r|ktaxcoa` da` ek`jaàgcxa data {`t{o rkekhafa` eaxagaf sa`j dcfadarc. <. Ektndk onera|atci' sact{ ekgao{oa` rk|la`dc`ja` tk|fadar data%data sa`j tk|o{er{g' dk`ja` ekela`dc`joa` a`ta|a a`jja|a` da` |kagcxaxc. Da` m{ja dk`ja` ha|a ekela`dc`joa` oklcmaoxaàa` sa`j lk|gao{ dc rk|{xafaa` dk`ja` oklcmaoa` sa`j lk|gao{ xkha|a tkn|ctcx.

K. Madzag da` Gnoaxc Rk`kgctca`

Tkerat da` zaot{ rk`kgctca` dcgao{oa` dc RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# dc Maga` Xkc Lata`j Fa|c `n. < Ekda`' e{gac da|c 1< xaerac dk`ja` 1; @nrkelk| <22:.


LAL CY FAXCG RK@KGCTCA@ A. Data Rk`kgctca` 1. Jaela|a` [e{e Rk|{xafaa`

a. Xkma|af Xc`joat Rk|{xafaa` RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# lk|axag da|c rk|{xafaa` rk|okl{à` ecgco la`jxa axc`j sa`j dcàxcnàgcxaxcoa` ngkf rkek|c`taf \kr{lgco C`dn`kxca rada taf{` 13;: ek`madc rk|{xafaa` rk|okl{à` @kja|a &RR@#. Xktkgaf ek`jagaec lklk|ara oagc rk|{lafa` |kn|ja`cxaxc' |kj|n{rc`j' eaoa rada taf{` 1396 dc|kn|ja`cxaxc ek`madc lklk|ara okxat{a` Rk|{xafaa` @kja|a Rk|okl{à` &R@R#' da` rada taf{` 13:4 dctktaroa` rk`jagcfa` lk`t{o ek`madc RT. Rk|okl{à` &Rk|xk|n#. Rada taf{` 1334 dcadaoa` rk`jjal{`ja` eaàmkek` RT Rk|okl{à` CCC' CY da` Y &Rk|xk|n# sa`j dcokgnga ngkf Dc|koxc RT Rk|okl{à` CCC. Lk|daxa|oa` RR @nen| 61339 ta`jjag 14 Rkl|{a|c 1339 dcadaoa` rkgkl{|a` rk|{xafaa` Rk|xk|na` &Rk|xk|n# RT. rk|okl{à` CCC' RT. Rk|okl{à` CY da` RT. Rk|okl{à` Y ek`madc = @aea

=

Rk|{xafaa`

Rk|xk|na`

&Rk|xk|n#

RT.

Rk|okl{à`

@{xa`ta|a CCC dcxc`joat dk`ja` RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# Agaeat

= Xkc Xcoaelc`j RN LNV @N. 31 Ekda` %<11<<

Tkgkrn`

= 64;<<44%64;8122 64;<<44%64;8122


Iav

= 64;;1::%64;4:<6 64;;1::%64;4:<6

Keacg

= rtr`8Bc`dnxat.`kt.cd

Tkgkv

= ;2192: rtr`8 Ekda`

l. N|ja`cxaxc da` Eaàmkek` \arat [e{e Rkekjaej Xafae &\[RX# adagaf lada` tk|tc`jjc dagae n|ja`cxaxc rk|{xafaa`. Dkza` Onecxa|cx &Dkone# lk|i{`jxc xklajac lada` rk`jazax sa`j lk|t{jax {`t{o okrk`tc`ja` ra|a rkekja`j xafae. Rk`jkgngaa` {xafa xkrk`{f`sa dcok`dagcoa` ngkf ra|a Dc|koxc. Onernxcxc da` rk|xnàgca Dkza` Onecxa|cx lkxk|ta Dc|koxc dctktaroa` ngkf Ek`tk|c @kja|a Rk`dasaj{àa` L[E@ \C' xkda`joa` xt|{ot{| n|ja`cxaxc rk|{xafa` lk|gao{ tk|fct{`j e{gac ta`jjag 9 Ekc 1339 dctktaroa` lk|daxa|oa` X{|at

Okr{t{xa`

Dc|koxc

RT.

Rk|okl{à`

@{xa`ta|a

CCC

@n.

CCC.LDORTX\.211339. h. R|nicg Rk|{xafaa` 1. Eaox{d da` T{m{a` Rk|{xafaa` Xkx{ac aota rk`dc|ca` rk|{xafaa`' eaox{d da` t{m{a` rk|{xafaa` adagaf t{|{t ekgaoxaàoa` da` ek`{`ma`j oklcmaoxaàa` xk|ta r|nj|ae rkek|c`taf dc lcda`j kon`nec da` rkela`j{à` àxcnàg rada {e{e`sa' of{x{x`sa dc x{l xkotn| rk|okl{à` dagae a|tc xkg{ax%g{ax`sa dk`ja` t{m{a` eke{r{o ok{`t{`ja` lk|daxa|oa` r|c`xcr rk|{xafaa` sa`j xkfat lk|ga`daxoa` okrada a}ax = 1. Ekerk|tafaòa` da` ek`c`joatoa` x{ela`ja` lcda`j rk|okl{à` lajc rk`darata` àxcnàg ekgag{c rk`c`joata` r|nd{oxc da` rkeaxa|a` da|c lk|lajac mk`cx onendctc rk|okl{à` {`t{o okrk`tc`ja` on`x{exc dagae


`kjk|c ea{r{` koxrn|' xkoagcj{x dagae |a`joa ek`c`joatoa` koxrn| `n` ecjax. <. Ekerk|g{ax gara`ja` ok|ma dagae |a`joa ek`c`joatoa` okxkmaftk|aa` |aosat rada {e{e`sa xk|ta ek`c`joatoa` ta|ai fcd{r oa|saza` rada of{x{x`sa. 8. Ekekgcfa|a okgkxta|ca` x{elk| dasa agae da` gc`jo{`ja`' ac| da` okx{l{|a` taàf. <. Ycxc da` Ecxc Ycxc Rk|{xafaa` ‗ Ek`madc rk|{xafaa` aj|clcx`cx okgax d{`ca dk`ja` oc`k|ma r|cea da` ekgaoxaàoa` tata okgnga lcx`cx tk|laco rada taf{` <226 ‗. Ecxc Rk|{xafaa` 1. Ek`jkela`joa`

c`d{xt|c

fcgc|

lk|laxcx

rk|okl{à`

xkha|a

lk|okxcàel{`ja`. <. Ek`jfaxcgoa` r|nd{o lk|o{agctax {`t{o rkga`jja` 8. Ekerk|gao{oa` oa|saza` xklajac axxkt xt|atkjco da` ek`jkela`joa` xkha|a nrtceag. 4. Lk|{xafa ek`madc rk|{xafaa` tk|rcgcf sa`j ekelk|coa` ‗celag%faxcg― tk|laco lajc c`ykxtn|. ;. Ek`madc rk|{xafaa` sa`j ragc`j ekà|co {`t{o lk|ect|a lcx`cx. 9. Ekentcyaxc oa|saza` {`t{o lk|ra|tcxcraxc aotci dagae rk`jkela`ja` one{`ctax. :. Ekgaoxaàoa` xkg{|{f aotcyctax rk|{xafaa` sa`j lk|zazaxa` gc`jo{`ja`.


8. Zcgasaf Ok|ma da` Onernxcxc [xafa RT. Rk|okl{à` @{xa`ta|a CCC sa`j lk|oa`tn| r{xat dc Ekda`' eker{`sac zcgasaf ok|ma dc ; &gcea# dak|af Tc`joat CC dc r|nrc`xc X{eatk|a [ta|a' sao`c = •

Oal{ratk` Dkgc Xk|da`j

•

Oal{ratk` Axafa`

•

Oal{ratk` Xceag{`j{`

•

Oal{ratk` Gal{fa` Lat{

•

Oal{ratk` Tara`{gc Xkgata` Okl{`%okl{` sa`j dcokgnga RT. Rk|okl{à` @{xa`ta|a CCC lk|m{egaf 88

okl{`' tk|dc|c da|c 82 okl{` okl{` xk`dc|c da` 8 okl{` rgaxea rgaxea sa`j dcokgnernooa` dcokgnernooa` ok dagae 8 zcgasaf ok|ma dk`ja` g{ax a|kag xkg{|{f`sa adagaf 169.312':< Fa tk|dc|c da|c 199.929'34 Fa g{ax okl{` xk`dc|c da` <2.828':6 Fa g{ax okl{` rgaxea. [`t{o ek`jkgnga r|nd{oxc sa`j dcfaxcgoa` okl{`%okl{`' laco okl{` xk`dc|c ea{r{` okl{` rgaxea' RTR@ CCC ekecgcoc lklk|ara {`ct ral|co. Ral|co% ral|co sa`j dcecgcoc adagaf ral|co okgara xazct' ral|co oa|kt' ral|co oaoan' xk|ta ral|co c`d{xt|c oa|kt &c`d{xt|c fcgc|#. Xkek`ta|a ct{ m{egaf x{elk| dasa ea`{xca rada rnxcxc Ea|kt <22< adagaf xklajac lk|co{t =


Talkg 4.1 RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# M{egaf x{elk| Dasa Ea`{xca rada Ea|kt <22<

[|aca`

Rkok|ma

Oa|saza` Rcercà`

Ta`jj{`ja`

M{egaf

cxt|c

aào

:68

99;

1;<9

<3:4

Oa|saza` Rkgaoxaà

<36<9

<2944

;2<13

122963

M{egaf

82923

<1823

;1:4;

128998

X{elk| = RT. Rk|okl{à` Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#' <22:

[`t{o ek`{`ma`j okxkmafk|aa` da` ek`c`joatoa` rk`dcdcoa` oa|saza` da` okg{a|ja`sa' RTR@ CCC m{ja ek`skdcaoa` xa|aàiaxcgctax xa|aàiaxcgctax xnxcag a`ta|a gac` = % 9 {`ct |{eaf xaoct sa`j dcd{o{`j dk`ja` rngcogc`co okl{` da` rnx okxkfata` dc xktcar aidkgc`j % Tkerat rk`ctcra` lasc dc xktcar okl{`aidkgc`j % \{eaf mnern m nern sa`j oklk|adaa```sa dcxkx{acoa` dk`ja` okl{t{fa` % Taea` Rk`dcdcoa` Cxgae da|c tc`joat cltcdacsaf xaerac dk`ja` acgcsaf % XTO da` Taea` Rk`dcdcoa` Ag%Q{|–a` % 8 {`ct XGTR sa`j dcokgnga ngkf Sasaxa` Rk|okl{à` Xkgac` okl{` da` {`ct' eaoa {`t{o ek`d{o{`j lcx`cx {taea rk|{xafaa`' RTR@ CCC m{ja ekecgcoc ; aào rk|{xafaa` sa`j tk|dc|c da|c = 1. RT. Xa|aà Aj|n @{xa`ta|a

= Maxa Ta`joc Tcel{`

<. RT. Ect|a Nja` dc X{eatk|a Xkgata`

= Okl{` Okgara Xazct

8. C`dnfae JELF dc Mk|ea`

= Maxa Rkeaxa|a`

4. RT. Aj|n C`d{xt|c @{xa`ta|a

= C`d{xt|c Fcgc| HRN da` Oa|kt

;. RT. Zaà Ta`c Gkxta|c

= F{ta` Taàea` C`d{xt|c


<. Xt|{ot{| N|ja`cxaxc da` Dkxo|crxc Malata`

Dk`ja` ada`sa xt|{ot{| n|ja`cxaxc eaoa t{jax' zkzkà`j' da` ta`jj{`j mazal xktcar {`ct ok|ma sa`j ada dagae rk|{xafaa` darat dcrk|mkgax da` dcrk|tkjax. Xt|{ot{| n|ja`cxaxc m{ja ek`hk|ecòa` rnxcxc da` f{l{`ja` a`ta|a xktcar {`ct ok|ma rk|{xafaa`. Xt|{ot{| n|ja`cxaxc sa`j laco ek|{raoa` rk`jazaxa` tk|fadar n|ja`cxaxc da` ek|{raoa` xagaf xat{ xsa|at darat tcdao`sa xcxtke ao{`ta`xc rk|ta`jj{`jmazala` dctk|aroa` dagae x{at{ rk|{xafa`. Lk`t{o xt|{ot{| n|ja`cxaxc sa`j dctk|aroa` RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# adagaf xt|{ot{| n|ja`cxaxc sa`j lk|lk`t{o ja|cx dceaà oko{axaa` da` ta`jj{`j mazal lk|hala`j rada xktcar tc`joata` e{gac da|c rcercà` tk|tc`jjc xaerac rcercà` sa`j tk|k`daf. Xt|{ot{| n|ja`cxaxc rk|{xafaa` darat dcgcfat rada Gaerc|a` 1. 1. Dc|kot{| [taea a. I{`jxc [taea Ek`ja|afoa`' ekelk|dasaoa`' xkg{|{f x{elk| dasa rk|{xafaa` xkha|a nrtceag {`t{o ekz{m{doa` ycxc da` ecxc rk|{xafaa`. l. T{jax 1. Ekela`j{` rk|{xafaa` okgax d{`ca sa`j lk|laxcx aj|clcx`cx <. Ekgaoxaàoa` r|c`xcr tataokgnga rk|{xafaa` sa`j laco &JHJ# dc xke{a mama|a` 8. Ek`c`joatoa` `cgac rk|{xafaa` ekgag{c rkgaoxaàa` Tfk L{xc`kxx X{hhkxx Endkg xkrk|tc tk|hk|ec` dagae C`dcoatn| Oc`k|ma [taea &CO[#

4. Ekz{m{doa` rn|tingcn l{xc`kxx rk|{xafaa` sa`j ekelk|coa` ok{`t{`ja` da` `cgac taelaf


;. Ek`x{oxkxoa` rkgaoxaàa` xcxtke eaàmkek` CXN 3222' CXN 14222 da` XEO8 9. Ek`ktaroa` xcxtke xa|aà da` r|axa|aà cìn|eaxc ekgag{c Tko`ngnjc Cìn|eaxc &TC# sa`j tk|c`tkj|axc da` lk|laxcx datalaxk' xk|ta ekelk|dasaoa` xkha|a eaoxceag <. Dc|kot{| R|nd{oxc a. I{`jxc [taea Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa r|nd{oxc' xa|aà da` r|axa|aà xkfc`jja tk|harac`sa oc`k|ma lcda`j r|nd{oxc xkha|a nrtceag l. T{jax 1. Ek`ktaroa` da` ekz{m{doa` xaxa|a` xt|atkjco dc lcda`j r|nd{oxc <. Ek`ktaroa` {rasa xt|atkjco dc lcda`j r|nd{oxc 8. Ek`ktaroa` xcxtke ok|ma &zn|o xsxtke# lcda`j r|nd{oxc {`t{o ekz{m{doa` nrk|atcnàg kvhkggk`hk

4. Ek`k|mkeafoa` okl{t{fa` raxa| ek`madc rkgaoxaàa` nrk|axcnàg lcda`j r|nd{oxc ;. Ekgaoxaàoa` r|nj|ae xk|tcicoaxc CXN 3222 da` CXN 14222 da` XEO8 9. Ek`jk`dagcoa` lcasa r|nd{oxc rada tc`joat sa`j gklcf kicxck` :. Ek`x{oxkxoa` rkgaoxaàa` xcxtke eaàmkek` CXN 3222' CXN 14222 da` XEO8 6. Ek`ktaroa` xcxtke xa|aà da` r|axa|aà cìn|eaxc ekgag{c Tko`ngnjc Cìn|eaxc &TC# sa`j tk|c`tkj|axc da` lk|laxcx datalaxk' xk|ta ek`dasaj{àoa` xkha|a eaoxceag


8. Dc|kot{| Ok{a`ja`

a. I{`jxc [taea Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa ok{a`ja` xkha|a tkrat j{à' xkfc`jja tk|harac`sa haxf ignz' da` lcasa nrk|axcnàg rk|{xafaa` sa`j kikotci da` kicxck`. l. T{jax 1. Ek`maja okxkcela`ja` a`ta|a rk|t{el{fa` da` r|nictalcgctax rk|{xafaa` <.

Ekgaoxaàoa`

Axxktx

Axxkxxek`t

xkha|a

lk|okxcàel{`ja`

{`t{o

ekelk|dasaoa` axxkt rntk`xcag. 8. Eken`ctn| da` ek`jkyag{axc lcasa r|nd{oxc &fa|ja rnono INL# ekgag{c rkeaìaata` Ahtcycts Laxkd Hnxtc`j Hnxtc`j &ALH# 4. Ekekgcfa|a Haxf \kxk|yk \kq{c|kek`t ec`ce{e < &d{a# l{ga` okl{t{fa` daà nrk|axcnàg ;. Ek`jonn|dcàxc da` ekelk|coa` rk`ja|afa` dagae rk`s{x{à` \OAR\ON da` \MR 9. Ek`ha|c x{elk| daà lajc rk|t{el{fa` rk|{xafaa` :. Ekel{at Garn|a` Eaàmkek` C`tk|ce da` Garn|a` Ok{a`ja` On`xngcdaxc 6. Ek`magc` f{l{`ja` sa`j fa|en`c dk`ja` xtaokfngdk|x 3. Ek`x{oxkxoa` rkgaoxaàa` xcxtke eaàmkek` CXN 3222' CXN 14222 da` XEO8 12. Ek`ktaroa` xcxtke xa|aà da` r|axa|aà cìn|eaxc ekgag{c Tko`ngnjc Cìn|eaxc &TC# sa`j tk|c`tkj|axc da` lk|laxcx datalaxk' xk|ta ek`dasaj{àoa` xkha|a eaoxceag


4. Dc|kot{| Rkeaxa|a` a. I{`jxc [taea Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa rkeaxa|a` da` rk`jadaa` xkha|a nrtceag' xkfc`jja tk|harac`sa okr{axa` rkga`jja` da` rkeaxno. l. T{jax 1. Ek`ktaroa` da` ek`jkyag{axc {rasa xt|atkjco da` oklcmaoa` rkeaxa|a` xk|ta rk`jadaa` la|a`j da` maxa <. Ek`ha|c da` ekelcà f{l{`ja` dk`ja` ect|a lcx`cx &rkeaxno da` rkga`jja`# xk|ta ect|a agca`xc 8. Ek`ktaroa` xcxtke rk`jk`dagca` rk|xkdcaa` faxcg r|nd{oxc xk|ta lafa` lao{ da` rkgk`joar 4. Ek`ktaroa` rkdnea` rkdnea` fa|ja fa|ja la|a`j da` da` maxa ;. Ek`ktaroa` oklcmaoa` dagae ek`xcaxatc rk|okela`ja` raxa| da` r|cgao{ rkxac`j &ea|okt c`tkggcjk`hk# 9. Ek`jcìn|eaxcoa` okl{t{fa` raxa| xkha|a lk|okxcàel{`ja` okrada Dc|kot{| R|nd{oxc :. Ek`x{oxkxoa` rkgaoxaàa` xcxtke eaàmkek` CXN 3222' CXN 14222 da` XEO8 6. Ek`ktaroa` xcxtke xa|aà da` r|axa|aà cìn|eaxc ekgag{c Tko`ngnjc Cìn|eaxc &TC# sa`j tk|c`tkj|axc da` lk|laxcx datalaxk' xk|ta ek`dasaj{àoa` xkha|a eaoxceag


;. Dc|kot{| XDE da` [e{e a. I{`jxc [taea Ek`jkgnga da` ekelk|dasaoa` x{elk| dasa ea`{xca da` xa|aà rk`d{o{`j gac``sa xkfc`jja tk|harac oc`k|ma lcda`j XDE[e{e sa`j nrtceag l. T{jax 1. Ek`ktaroa` okl{t{fa` XDE &onerktk`xc' o{a`tctax' da` zaot{# xkx{ac dk`ja` okl{t{fa` rk|{xafaa` <. Ek`ktaroa` xcxtke ok|ma ata{ zn|o xsxtke lcda`j XDE {`t{o ekz{m{doa` nrk|atcnàg kvhkggk`hk

8. Ekgaoxaàoa` Ekgaoxaàoa` earrc`j rk|xn`cg xkha|a rk|cndch 4. Ek`ktaroa` da` ekgaoxaàoa` xcxtke rk`dcdcoa` da` rkgatcfa` ;. Ek`ktaroa` da` ekgaoxaàoa` xcxtke rk`cgaca` oa|sa 9. Ek`ktaroa` xcxtke onerk`xaxc da` |ke{`k|axc :. Ek`ktaroa` xcxtke |ko|{tek` oa|saza` 6. Ek`ktaroa` xcxtke mk`ma`j oa|c| oa|saza` 3. Ek`ktaroa` r|nj|ae rk`c`joata` okxkmaftk|aa` &Q{agcts ni Gcik# 12. Ek`ktaroa` xcxtke x{|yks okr{axa` oa|saza` 11. Ek`x{oxkxoa` rkgaoxaàa` xcxtke eaàmkek` CXN 3222' CXN 14222 da` XEO8 1<. Ek`ktaroa` xcxtke xa|aà da` r|axa|aà cìn|eaxc ekgag{c Tko`ngnjc Cìn|eaxc &TC# sa`j tk|c`tkj|axc da` lk|laxcx datalaxk' xk|ta ek`dasaj{àoa` xkha|a eaoxceag


8. Garn|a` A`jja|a` da` \kagcxaxc Lcasa R|nd{oxc Taf{` <229 Talkg 4.< RT. Rkokl{à` @{xa`ta|a CCC &Rk|xk|n# & Rk|xk|n# Garn|a` A`jja|a` Lcasa R|nd{oxc Okgara Xazct Taf{` <2229 A@JJA\A@%<229 [\ACA@

Lkla` Jamc t{`ma`ja` xtai

Oj

Lcasa &\r#

1

<

8

1;';4<'41:'222

86.23

Lkla` Rkekgcfa|aa` taàea` ek`jfaxcgoa`

:9'438'699'222

16:.43

Lkla` Rke{r{oa`

1<9'69:';42'222

812.3;

Lkla` ra`k`

18;'363':6;'222

888.81

Lkla` Rk`ja`jo{ta` ok Ral|co

6<'391'942'222

<28.84

Lkla` [e{e

1<1'88<';48'222

<3:.86

;;3'16:':31'222

1'8:2.;9

12:'9:8'143'222

<98.31

999'692'342'222

1'984.4:

M{egaf Lkla` Taàea`

42:'336'992

Fa|ja Rnono \ata%\ata &\r#

42:'336'992

Lkla` Rk`jngafa` Lkla` R|nd{oxc kvhg{dc`j rk`s{x{ta`

42:'336'992

Lkla` Rk`s{x{ta` Lkla` R|nd{oxc c`hg{dc`j rk`s{x{ta` Okl{` Xk`dc|c

83';88'998'222 :29'834'928'222

1':81.8: <'3;1.3<

Lkla` Rkelkgca` R|nd{oxc RC\

13'3:1'3;3

;6'3;;':<8'222

Lkla` Rk`jngafa` RC\

13'3:1'3;3

;'<:2':18'222

Lkla` R|nd{oxc RC\

39.32

<98.31

94'<<9'489'222

8'<1;.68 <'699.3;

Lkla` Rkelkgca` R|nd{oxc \aosat

3:'<84'2;2

<:6':9;';24'222

Lkla` Rk`jngafa` \aosat

3:'<84'2;2

<;'991'289'222

Lkla` R|nd{oxc \aosat

3:'<84'2;2

824'4<9';42'222

8'182.69

1'2:;'24:';:3'222

<'249.31

M{egaf Lkla` R|nd{oxc Okl{`

;<;'<24'993

X{elk| = RT. Rk|okl{à` @{xa`ta|a @{xa`ta|a CCC &Rk|xk|n#' <22:

Talkg 4.8


<98.31

RT. Rkokl{à` @{xa`ta|a CCC &Rk|xk|n# Garn|a` \kagcxaxc Lcasa R|nd{oxc Okgara Xazct Taf{` <229 \KAGCXAXC%<229 Oj

Lcasa &\r#

1

<

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Lkla` Jamc t{`ma`ja` xtai

Lkla` Rnono \ata% \ata &\r# 8

16'<<1'<6:'8;;

48.:8

Lkla` Rkekgcfa|aa` taàea` ek`jfaxcgoa`

69'138'<8<'<82

<29.64

Lkla` Rke{r{oa`

11:'::1'4:4';84

<6<.9<

Lkla` ra`k`

191'68:'2:4'91<

866.89

Lkla` Rk`ja`jo{ta` ok Ral|co

121':9:':;2'264

<44.<1

Lkla` [e{e

1<:';34'2<8'6:6

829.13

918'864'64<'938

1'4:1.34

184'<16'8;3'246

8<<.26

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1':34.28


419':16'212

419':16'212

Lkla` Rk`jngafa` Lkla` R|nd{oxc kvhg{dc`j rk`s{x{ta`

419':16'212

Lkla` Rk`s{x{ta` Lkla` R|nd{oxc c`hg{dc`j rk`s{x{ta` Okl{` Xk`dc|c

;3'982'448';62 62:'<88'94;'8<1

1'38:.1< 8'192.31

Lkla` Rkelkgca` R|nd{oxc RC\

<1'::8':2:

96'6<4'9;<'8;2

Lkla` Rk`jngafa` RC\

<1'::8':2:

6'<4;'2;:'<48

Lkla` R|nd{oxc RC\

8';83.;6 8'299.18

1<<'38:':9:

8:9'34<'98:'432

Lkla` Rk`jngafa` \aosat

1<<'38:':99

8<'46:'32;'32;

M{egaf Lkla` R|nd{oxc Okl{`

;91'4<3'464

8:6.9:

::'293':23';38

Lkla` Rkelkgca` R|nd{oxc \aosat

Lkla` R|nd{oxc \aosat

148.12

<94.<9

423'482';48'83;

8'882.83

1'<38':88'636'823

<'824.89

X{elk| = RT. Rk|okl{à` @{xa`ta|a @{xa`ta|a CCC &Rk|xk|n#' <22:


L. Aàgcxcx Faxcg Rk`kgctca` 1. Rk`s{x{à` A`jja|a` Lcasa R|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#

RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# eke{gac taf{` l{o{ da|c l{ga` Ma`{a|c xaerac dk`ja` Dkxkelk| {{`t{o xktcar taf{``sa. Xkf{l{`ja` dk`ja` fag tk|xkl{t rk|{xafaa` m{ja ek`s{x{` a`jja|a` xkx{ac dk`ja` taf{` l{o{ tk|xkl{t da` a`jja|a` dcrk|c`hc rk| t|cz{ga`. Daxa| rk`s{x{à` \OAR {`t{o taf{` taf{` sa`j lk|aofc| lk|aofc| 81 Dkxkelk| Dkxkelk| <229 dcgao{oa`

lk|daxa|oa`

X{|at

Okr{t{xa`

Ek`tk|c

L[E@

@n.

OKR.

121EL[<22< ta`jjag 4 M{`c <22<. Rk`s{x{à` \OAR taf{` <229 dcgao{oa` ekgag{c tafara` xklajac lk|co{t = %

\OAR taf{` <229 dcxaeracoa` Dc|koxc RTR@ CCC okrada Ek`tk|c @kja|a L[E@ dk`ja` x{|at @n. 8.24V38:<22; ta`jjag <6 Notnlk| <22;

%

Dkza` onecxa|cx RTR@ CCC tkgaf ek`saeracoa` x{|at okrada Ek`tk|c @kja|a L[E@ rk|cfag |konek`daxc atax \OAR taf{` <229 dk`ja` `nen| x{|at OneE.L[E@\%21C<229 ta`jjag 1: Ma`{a|c <229

%

\OAR taf{` <229 dcxafoa` ngkf Ek`tk|c @kja|a L[E@ xkx{ac okr{t{xa` \[RX \OAR taf{` <229 ta`jjag 1: Ma`{a|c <229 Xklajac ga`joaf rk|taea dagae r|nxkx rk`s{x{à` a`jja|a` adagaf

ek`k`t{oa` lkxa|`sa m{egaf r|nd{oxc sa`j dcfa|aroa` xkgaea taf{` ct{. Rada {e{e`sa lajca` taàea` da` tko`ngnjc dcla`t{ dk`ja` lajca`%lajca` gac``sa dc oa`tn| lkxa| ek`s{x{` m{egaf r|nd{oxc sa`j dcfa|aroa` rada taf{` sa`j dceaox{d. Oke{dca` oa`tn| lkxa| ek`s{x{` rkdnea` ek`jkàc taoxaxc r|nd{oxc


sa`j dceaox{d. Xkga`m{t`sa rkdnea` tk|xkl{t lk|xaea%xaea in|e{gc| a`jja|a` lcasa dcoc|ce ok okl{`. Eaxc`j%eaxc`j okl{` ek`s{x{` a`jja|a` lcasa r|nd{oxc`sa. A`jja|a` lcasa r|nd{oxc okl{` tk|xkl{t oke{dca` dctc`ma{ da` dcrkgama|c okelagc dc oa`tn| lkxa| lk|xaea adec`cxt|at{| okl{`. Fag c`c dceaox{doa` {`t{o ekeaxtcoa` lafza rk|c`hca` tk|xkl{t xkg{|{f`sa tkgaf lkà|% lkà| xkx{ac. Xktkgaf a`jja|a` lcasa r|nd{oxc tk|xkl{t dcxkt{m{c da` dcxafoa` ngkf rcercà`' dcoc|ce ok okl{`%okl{` {`t{o dcgaoxaàoa`. Dagae rk`s{x{à` a`jja|a` lcasa r|nd{oxc' rk|{xafaa` ek`jj{àoa` xcxtke lcasa xta`da|. Fa|ja xta`da| dctk`t{oa` lk|daxa|oa` rk`jagaea` taf{`% taf{` sa`j gag{. Fa|ja tk|xkl{t dcoktaf{c xktkgaf m{egaf a`jja|a` lcasa r|nd{oxc taàea` Okgara Xazct xkgaea xat{ rk|cndk dclajc dk`ja` |k`haà r|nd{oxc taàea` Okgara Xazct {`t{o rk|cndk sa`j xaea. Adar{` a`jja|a` lcasa r|nd{oxc rk|{xafaa` dcx{x{` lk|daxa|oa` a`jja|a` r|nd{oxc. Xkda`joa` a`jja|a` r|nd{oxc dcx{x{` dk`ja` lk|rkdnea` rada a`jja|a` r|nd{oxc taàea`. Xkha|a ja|cx lkxa| sa`j tk|eax{o ok dagae lcasa r|nd{oxc okgara xazct rk|{xafaa` adagaf = •

Lcasa taàea`

•

Lcasa rk`jngafa`

•

Lcasa rk`s{x{ta`

•

Lcasa rkelkgca`


1. Lcasa Taàea` Sa`j tk|eax{o lcasa taàea` adagaf xke{a lcasa%lcasa sa`j dcokg{a|oa` {`t{o rkekgcfa|a` taàea` sa`j tkgaf ek`jfaxcgoa`' ra`k`' da` rk`j{er{ga` faxcg dc gara`ja`' rk`ja`jo{ta` rk`ja`jo{ta` faxcg da|c tkerat%tkerat rk`j{er{ga` ok ral|co' lcasa {e{e da|c rcercà`' lcasa rke{r{oa` da` jamc t{`ma`ja` xtai. <. Lcasa Rk`jngafa` Adar{` lcasa%lcasa rk`jngafa` rada rk|{xafaa` c`c dctk`t{oa` lk|daxa|oa` = •

Okl{t{fa` xta`da| tkàja ea`{xca

•

Xta`da| lafa`%lafa` ocecazc da` la|a`j%la|a`j

•

Maxa rk`ja`jo{ta` sa`j dcrk|g{oa`

•

Mae rk`jj{àa` ekxc`

•

Rk|azata` da` rkekgcfa|aa` sa`j dcrk|g{oa`

•

Xke{a iaotn|%iaotn| gac` sa`j lk|f{l{`ja` dk`ja` rk`jngafa` okgara xazct

Lk|co{t c`c adagaf mk`cx%mk`cx lcasa sa`j tk|madc dagae r|nxkx rk`jngafa` okgara xazct = •

Jamc' t{`ma`ja` da` lcasa xnxcag rkjazac xtai

•

Jamc' {raf da` lcasa xnxcag rkjazac `n` xtai

•

Rk|oaoax da` agat%agat okhcg

•

Lafa` oceca da` rk|gk`joara`

•

Lcasa aàgcxa

•

Lafa` laoa| da` rkg{eax

•

Lcasa rkela`joct tkàja gcxt|co da` ac|


•

Rkekgcfa|aa` la`j{à`' ekxc` da` rk|alnt ral|co

•

Lcasa rk`jkraoa`

8. Lcasa Rk`s{x{ta` Lcasa rk`s{x{ta` rada rk|{xafaa` c`c ek|{raoa` lcasa%lcasa gac``sa sa`j lk|okàa` dk`ja` lcasa r|nd{oxc. [`t{o ek`jfct{`j lkxa|`sa lcasa c`c' rada tcar lajca` dcl{at in|e{gc|%in|e{gc| ata{ daita| lcasa taelafa`. Fcer{à` da|c daita| lcasa taelafa` tk|xkl{t ek|{raoa` tntag lcasa rk`s{x{ta`. Lcasa rk`s{x{ta` rada rk|{xafaa` rk|{xafaa` c`c tk|dc|c da|c = •

Lcasa rk`s{x{ta` taàea`

•

Lcasa rk`s{x{ta` {e{e

•

Lcasa rk`s{x{ta` rk`jngafa`

4. Lcasa Rkelkgca` Lcasa rkelkgca` rada rk|{xafaa` c`c ek|{raoa` lcasa%lcasa sa`j lk|okàa` dk`ja` rkelkgca` r|nd{oxc da|c da|c rcfao oktcja. Lcasa rkelkgca` rkelkgca` rada rada rk|{xafaa` rk|{xafaa` c`c tk|dc|c da|c = •

Lcasa rkelkgca` r|nd{oxc RC\

•

Lcasa rkelkgca` r|nd{oxc |aosat <.A`jja|a` Lcasa R|nd{oxc xklajac Agat Rk|k`haàa` da` Rk`jk`dagca`

Lcasa R|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# Rk|k`haàa` ekgag{c a`jja|a` lcasa r|nd{oxc

Xkha|a okxkg{|{fa`' rk|k`haàa` lcasa r|nd{oxc {`t{o xktcar oj r|nd{oxc okgara xazct {`t{o taf{` <229 sact{ xklkxa| \r <.249'31oj ata{ \r


1.2:;.24:.;:3 {`t{o tntag lcasa`sa dk`ja` o{a`tctax a`jja|a` xklkxa| ;<;.<24.993 oj. Rk|k`haàa` lcasa r|nd{oxc okgara xazct rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# Ekda` ekgcr{tc = 1. Rk|k`haàa` lcasa taàea` Lkxa|`sa a`jja|a` lcasa taàea` {`t{o xktcar oj r|nd{oxc dcfct{`j dk`ja` ekela`dc`joa` tntag a`jja|a` lcasa taàea` dk`ja` tntag a`jja|a` yng{ek r|nd{oxc. [`t{o taf{` <229' a`jja|a` lcasa taàea` {`t{o xktcar oj r|nd{oxc okgara xazct adagaf xklkxa| \r 18:2';9oj ata{ tntag lcasa`sa xklkxa| \r ;;3.16:.:31.222 {`t{o o{a`tctax a`jja|a` xklkxa| 42:.336.992 oj. <. Rk|k`haàa` lcasa rk`jngafa`

Lkxa|`sa a`jja|a` lcasa rk`jngafa` {`t{o xktcar oj r|nd{oxc dcfct{`j dk`ja` ekela`dc`joa` tntag a`jja|a` lcasa rk`jngafa` dk`ja` tntag a`jja|a` yng{ek r|nd{oxc. [`t{o taf{` <229' a`jja|a` lcasa rk`jngafa` {`t{o xktcar oj r|nd{oxc okgara xazct xklkxa| \r <98'31oj dk`ja` tntag lcasa xklkxa| \r 186.924.636.222' 186.924.636.222' dk`ja` rk|c`hca` = •

Lcasa rk`jngafa` okl{` xk`dc|c

\r 12:.9:8.143.222 12:.9:8.143.222

•

Lcasa rk`jngafa` RC\

\r

;.<:2.:18.222

•

Lcasa rk`jngafa` |aosat

\r

<;.991.289.222 <;.991.289.222

Tntag A`jja|a` Lcasa Rk`jngafa`

\r 186.924.636.222 186.924.636.222


Da` rk|c`hca` o{a`tctax a`jja|a` = •

Okl{` xk`dc|c

42:.336.992 oj

•

RC\

13.3:1.3;3 oj

•

\aosat

3:.<84.2;2 oj

Tntag

;<;.<24.993 oj

8. Rk|k`haàa` lcasa rk`s{x{ta` Lkxa|`sa a`jja|a` lcasa rk`s{x{ta` {`t{o xktcar oj r|nd{oxc okgara xazct rada rk|{xafaa` {`t{o {`t{o taf{` a`jja|a` <229 xklkxa| xklkxa| \r 39'32oj ata{ tntag lcasa`sa xklkxa| \r 83.;88.998.222 {`t{o o{a`tctax a`jja|a` xklkxa| 42:.336.992 oj . Fag tk|xkl{t darat dcrk|ngkf dk`ja` ekela`dc`joa` tntag a`jja|a` lcasa rk`s{x{ta` dk`ja` tntag a`jja|a` yng{ek r|nd{oxc. 4. Rk|k`haàa` lcasa rkelkgca` Lkxa|`sa a`jja|a` lcasa rkelkgca` {`t{o xktcar oj r|nd{oxc dcfct{`j dk`ja` ekela`dc`joa` tntag a`jja|a` lcasa rkelkgca` dk`ja` tntag a`jja|a` yng{ek r|nd{oxc. [`t{o taf{` <229' a`jja|a` lcasa rkelkgca` {`t{o xktcar oj r|nd{oxc okgara xazct xklkxa| \r <661'48oj dk`ja` tntag lcasa xklkxa| \r 88:.:<1.<<:.222' 88:.:<1.<<:.222' dk`ja` rk|c`hca` = •


\r

•

Lcasa rkelkgca` r|nd{oxc |aosat

\r <:6.:9;.;24.222 <:6.:9;.;24.222

Tntag A`jja|a` Lcasa Rkelkgca`

;6.3;;.:<8.222 ;6.3;;.:<8.222

\r 88:.:<1.<<:.222 88:.:<1.<<:.222


Da` rk|c`hca` o{a`tctax a`jja|a` = •

R|nd{oxc RC\

13.3:1.3;3 oj

•

R|nd{oxc \aosat

3:.<84.2;2 oj

Tntag

11:.<29.223 oj

Rk`jk`dagca` ekgag{c a`jja|a` lcasa r|nd{oxc

Rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n#' rk`jk`dagca` darat dcgao{oa` ngkf xktcar tc`joata` eaàmkek`' dk`ja` ekela`dc`joa` a`ta|a faxcg xklkà|`sa ata{ rkgaoxaàa` nrk|axcnàg rk|{xafaa` dk`ja` a`jja|a` sa`j tkgaf dcxafoa` ngkf rcercà` rk|{xafaa`. Rk|la`dc`ja` tk|xkl{t darat lk|{ra r|kxtaxc icxco ea{r{` lcasa`sa. Lk|daxa|oa` rk|la`dc`ja` tk|xkl{t darat dcoktaf{c fag% fag sa`j ek|{jcoa` da` ek`j{`t{`joa` rk|{xafaa` xk|ta xklal%xklal`sa xkfc`jja darat dc|{e{xoa` tc`daoa`%tc`daoa tc `daoa`%tc`daoa` ` rk|lacoa`. Xklajaceaà fag`sa dk`ja` rk|k`haàa`' rk`jk`dagca` lcasa r|nd{oxc okgara xazct rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# Ekda` ekgcr{tc = 1. Rk`jk`dagca` lcasa taàea` Garn|a` lcasa taàea` dcx{x{` {`t{o ek`jktaf{c m{egaf ata{ |kagcxaxc lcasa sa`j tkgaf dcokg{a|oa` {`t{o ek`jkgnga taàea` rada rk|{xafaa`. Rk`jk`dagca` lcasa taàea` darat dcgaoxaàoa` dcgaoxaàoa` dk`ja` ekela`dc`joa` |kagcxaxc dk`ja` a`jja|a` lcasa taàea`. Rcercà` darat ek`cgac rk|la`dc`ja` da` ek`cgac tc`joat kicxck`xc dagae ek`jkgnga taàea`. Lkxa|`sa |kagcxaxc lcasa taàea` {`t{o xktcar oj r|nd{oxc okgara xazct taf{` <229 adagaf xklkxa| \r1.4:1'34oj ata{ tntag lcasa \r 918.864.64<.938 918.864.64<.938 {`t{o o{a`tctax |kagcxaxc xklkxa| 419.:16.212 oj.


Rk`scera`ja` Lcasa Taàea`

A`jja|a` lcasa taàea` okgara xazct taf{` <229

\r

;;3.16:.:31.22 ;;3.16:.:31.22

\kagcxaxc lcasa taàea` okgara xazct taf{` <229

\r 918.864.64<.93 918.864.64<.938 8

Xkgcxcf

\r

;4.13:.2;1938 ata{ 3'93 +

Xkgcxcf xklkxa| \r

;4.13:.2;1.938 ;4.13:.2;1.938 ek|{raoa` rk`scera`ja` sa`j tcdao

ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# \kagcxaxc lcasa taàea` okgara xazct taf{` <229 lk|ada dc atax a`jja|a` dcxklaloa` ngkf= 

Rk|lkdaa` o{a`tctax 5 &o{a`tctax xkx{`jj{f`sa ‘ o{a`tctax xta`da|# v fa|ja xta`da| 5 & 419.:16.212 ‘ 42:.336.992 # v 18:2';9 5 6.:13.8;2 v 18:2';9 5 11.3;2.83<.889 11.3;2.83<.889 &{ìayn|algk ya|ca`hk#



Rk|lkdaa` fa|ja 5 &fa|ja xkx{`jj{f`sa ‘ fa|ja xta`da|# v o{a`tctax xkx{`jj{f`sa xkx{`jj{f`sa 5 & 1.4:1' 34 ‘ 1.8:2';9 # v 419.:16.212 5 121'86 v 419.:16.212 5 4<.<49.6:1.6;8'62 &{ìayn|algk ya|ca`hk#

<. Rk`jk`dagca` lcasa rk`jngafa` Rk`jk`dagca` tk|fadar lcasa rk`jngafa` ekgcr{tc rk`jk`dagca` tk|fadar xkg{|{f okjcata` r|nd{oxc rk|{xafaa`. Rk`jk`dagca` c`c ekgcr{tc rk`jk`dagca` tk|fadar okl{t{fa` tkàja ok|ma' lafa`%lafa` ocecazc' rk|azata` da`


rkekgcfa|a` agat%agat' xk|ta iaotn|%iaotn| gac` sa`j lk|f{l{`ja` dk`ja` rk`jngafa`. Lk|daxa|oa` rk|lk`dc`ja` a`ta|a |kagcxaxc lcasa rk`jngafa` dk`ja` a`jja|a` lcasa rk`jngafa`' eaoa rcercà` darat ek|{e{xoa` oklcmaoxaàa` sa`j dcrk|g{oa` xkf{l{`ja` dk`ja` rk`jk`dagca` lcasa rk`jngafa` {`t{o rk|cndk lk|co{t`sa. Rada taf{` <229' lkxa|`sa |kagcxaxc lcasa rk`jngafa` {`t{o xkcar oj r|nd{oxc r|nd{oxc taàea` okgara xazct adagaf adagaf xklkxa| xklkxa| \r 811'9<oj dk`ja` tntag lcasa \r 1:4.3;1.8<<.139 1:4.3;1.8<<.139 {`t{o o{a`tctax o{a`tctax |kagcxaxc xklkxa| ;91.4<3.468 ;91.4<3.468 oj. Adar{` tntag |kagcxaxc lcasa rk`jngafa` rk`jngafa` xklkxa| xklkxa| \r 1:4.3;1.8<<.139 1:4.3;1.8<<.139 tk|dc|c da|c = •

Lcasa rk`jngafa` okl{` xk`dc|c

\r 184.<16.8;3.246 184.<16.8;3.246

•

Lcasa rk`jngafa` RC\

\r

6.<4;.2;:.<48

•

Lcasa rk`jngafa` |aosat

\r

8.46:.32;.32; 8.46:.32;.32;

Tntag \kagcxaxc Lcasa Rk`jngafa`

\r 1:4.3;1.8<<.139 1:4.3;1.8<<.139

Da` tntag o{a`tctax |kagcxaxc xklkxa| ;91.4<3.468 oj tk|dc|c da|c = •

Okl{` xk`dc|c

419.:16.212 oj

•

R|nd{oxc RC\

<1.::8.:2: oj

•

R|nd{oxc |aosat Tntag O{a`tctax \kagcxaxc

1<<.38:.:99 oj ;91.4<3.468 oj

Rk`scera`ja` Lcasa Rk`jngafa`

A`jja|a` lcasa rk`jngafa` okgara xazct taf{` <229 \r

186.924.636.222 186.924.636.222

\kagcxaxc lcasa rk`jngafa` okgara xazct taf{` <229

\r

1:4.3;1.8<<.139 1:4.3;1.8<<.139

Xkgcxcf

\r

89.849.4<4.139 89.849.4<4.139 ata{ <9'<< +


Xkgcxcf xklkxa| \r 89.849.4<4.139 ek|{raoa` rk`scera`ja` sa`j tcdao ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# \kagcxaxc lcasa rk`jngafa` okgara xazct taf{` <229 lk|ada dc atax a`jja|a` dcxklaloa` ngkf= 

Rk|lkdaa` o{a`tctax 5 &o{a`tctax xkx{`jj{f`sa ‘ o{a`tctax xta`da|# v fa|ja xta`da| 5 & ;91.4<3.468 ‘ ;<;.<24.993 # v <98'315 89.<<4.614 v <98'31 5 3.;92.232.99<':4 3.;92.232.99<':4 &{ìayn|algk ya|ca`hk#



Rk|lkdaa` fa|ja 5 &fa|ja xkx{`jj{f`sa ‘ fa|ja xta`da|# v o{a`tctax xkx{`jj{f`sa xkx{`jj{f`sa 5 & 811'9<-- ‘ <98'31 # v ;91.4<3.468 5 4:':1 v ;91.4<3.468 5 <9.:6;.622.988'38 &{ìayn|algk ya|ca`hk#

-

\r 186.924.636.222 186.924.636.222

5 \r <98'31oj

;<;.<24.993 oj -- \r 1:4.3;1.8<<.139

5 \r 811'9<oj

;91.4<3.468 oj 8. Rk`jk`dagca` lcasa rk`s{x{ta` Rk`jk`dagca`

lcasa

rk`s{x{ta`

c`c

ekgcr{tc

rk`jk`dagca`

lcasa

rk`s{x{ta` taàea`' lcasa rk`s{x{ta` {e{e' da` lcasa rk`s{x{ta` rk`jngafa`. Lkxa|`sa |kagcxaxc lcasa rk`s{x{ta` {`t{o xktcar oj r|nd{oxc okgara xazct {`t{o


taf{`

<229

adagaf

\r

148'12oj

dk`ja`

tntag

lcasa

xklkxa|

\r

;3.982.448.;62 ;3.982.448.;62 {`t{o o{a`tctax |kagcxaxc xklkxa| 419.:16.212 oj. Rk`scera`ja` Lcasa Rk`s{x{ta`

A`jja|a` lcasa rk`s{x{ta` okgara xazct taf{` <229

\r

83.;88.998.222 83.;88.998.222

\kagcxaxc lcasa rk`s{x{ta` okgara xazct taf{` <229

\r

;3.982.448.;62 ;3.982.448.;62

Xkgcxcf

\r

<2.239.:62.;62 <2.239.:62.;62 ata{ ;2'68 +

Xkgcxcf xklkxa| \r <2.239.:62.;62 ek|{raoa` rk`scera`ja` sa`j tcdao ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# \kagcxaxc lcasa rk`s{x{ta` okgara xazct taf{` <229 lk|ada dc atax a`jja|a` dcxklaloa` ngkf= 

Rk|lkdaa` o{a`tctax 5 &o{a`tctax xkx{`jj{f`sa ‘ o{a`tctax xta`da|# v fa|ja xta`da| 5 & 419.:16.212 ‘ 42:.336.992 # v 39'32 5 6.:13.8;2 v 39'32 5 644.32;.21; &{ìayn|algk ya|ca`hk#



Rk|lkdaa` fa|ja 5 &fa|ja xkx{`jj{f`sa ‘ fa|ja xta`da|# v o{a`tctax xkx{`jj{f`sa xkx{`jj{f`sa 5 & 148'12 ‘ 39'32 # v 419.:16.212 5 49'<2 v 419.:16.212 5 13.<;<.8:<.29< &{ìayn|algk ya|ca`hk#


4. Rk`jk`dagca` lcasa rkelkgca` Rk`jk`dagca` lcasa rkelkgca` c`c ekgcr{tc rk`jk`dagca` lcasa rkelkgca` r|nd{oxc RC\ da` lcasa rkelkgca` r|nd{oxc |aosat. Lkxa|`sa |kagcxaxc lcasa rkelkgca` {`t{o xktcra oj r|nd{oxc okgara xazct {`t{o taf{` <229 adagaf \r 8262'83oj dk`ja` tntag lcasa xklkxa| \r 44;.:9:.<63.642 {`t{o o{a`tctax |kagcxaxc xklkxa| 144.:11.4:8 oj. Adar{` tntag |kagcxaxc lcasa rkelkgca` rkelkgca` xklkxa| \r 44;.: 44;.:9:.<63.642 9:.<63.642 tk|dc|c da|c = •


\r

96.6<4.9;<.8;2 96.6<4.9;<.8;2

•

Lcasa rkelkgca` r|nd{oxc |aosat

\r

8:934<.98:.432 8:934<.98:.432

\r

44;.:9:.<63.642 44;.:9:.<63.642

Tntag \kagcxaxc Lcasa Rk`jngafa`

Da` tntag o{a`tctax |kagcxaxc xklkxa| 144.:11.4:8 oj tk|dc|c da|c = •

R|nd{oxc RC\

•

R|nd{oxc |aosat Tntag O{a`tctax \kagcxaxc

<1.::8.:2: oj 1<<.38:.:99 oj 144.:11.4:8 oj

Rk`scera`ja` Lcasa Rkelkgca`

A`jja|a` lcasa rkelkgca` okgara xazct taf{` <229

\r

88:.:<1.<<:.222 88:.:<1.<<:.222

\kagcxaxc lcasa rkelkgca` okgara xazct taf{` <229

\r

44;.:9:.<63.642 44;.:9:.<63.642

Xkgcxcf

\r

126.249.29<.642 126.249.29<.642 ata{ 81'33 +

Xkgcxcf xklkxa| \r 126.249.29<.642 ek|{raoa` rk`scera`ja` sa`j tcdao ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# \kagcxaxc lcasa rkelkgca` okgara xazct taf{` <229 lk|ada dc atax a`jja|a` dcxklaloa` ngkf=




Rk|lkdaa` o{a`tctax 5 &o{a`tctax xkx{`jj{f`sa ‘ o{a`tctax xta`da|# v fa|ja xta`da| 5 & 144.:11.4:8 ‘ 11:.<29.223 # v <661'485 <:.;2;.494 v <661'48 <661'48 5 :3.<;;.293.188';< &{ìayn|algk ya|ca`hk#



Rk|lkdaa` fa|ja 5 &fa|ja xkx{`jj{f`sa ‘ fa|ja xta`da|# v o{a`tctax xkx{`jj{f`sa xkx{`jj{f`sa 5 & 8262'83-- ‘ <661'48 # v 11:.<29.223 5 136'39 v 11:.<29.223 5 <8.813.82:.;;2'94 &{ìayn|algk ya|ca`hk#

- \r 88:.:<1.<<:.222 5 \r <661'48oj 11:.<29.223 oj -- \r 44;.:9:.<63.642 44;.:9:.<63.642

5 \r 8262'83oj

144.:11.4:8 oj

Rk`jk`dagca` lcasa r|nd{oxc xkha|a okxkg{|{fa`

Rk`jk`dagca`

lcasa

r|nd{oxc

xkha|a

okxkg{|{fa`

c`c

ekgcr{tc

rk`jk`dagca` okxkg{|{fa` tntag lcasa r|nd{oxc sa`j ek`hao{r lcasa taàea`' lcasa rk`jngafa`' rk`jngafa`' lcasa lcasa rk`s{x{ta` rk`s{x{ta` da` lcasa rkelkgca`. rkelkgca`.

Lkxa|`sa |kagcxaxc |kagcxaxc

lcasa r|nd{oxc {`t{o xktcar oj r|nd{oxc okgara xazct {`t{o taf{` <229 adagaf \r <.824'89oj dk`ja` tntag lcasa xklkxa| \r 1.<38.:88.636.823 {`t{o o{a`tctax |kagcxaxc xklkxa| ;91.4<3.468 oj.


Rk`scera`ja` Lcasa R|nd{oxc

A`jja|a` lcasa r|nd{oxc okgara xazct taf{` <229

\r

1.2:;.24:.;:3.222 1.2:;.24:.;:3.222

\kagcxaxc lcasa r|nd{oxc okgara xazct taf{` <229

\r

1.<38.:88.636.823 1.<38.:88.636.823

Xkgcxcf

\r

<16.969.813.823 <16.969.813.823 ata{ <2'84 +

Xkgcxcf xklkxa| \r <16.969.813.823 ek|{raoa` rk`scera`ja` sa`j tcdao ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# \kagcxaxc lcasa r|nd{oxc okgara xazct taf{` <229 lk|ada dc atax a`jja|a` dcxklaloa` ngkf= 

Rk|lkdaa` o{a`tctax 5 &o{a`tctax xkx{`jj{f`sa ‘ o{a`tctax xta`da|# v fa|ja xta`da| 5 & ;91.4<3.468 ‘ ;<;.<24.993 # v <249'31 5 89.<<4.614 v <249'31 <249'31 5 89.<<4.614 &{ìayn|algk ya|ca`hk#



Rk|lkdaa` fa|ja 5 &fa|ja xkx{`jj{f`sa ‘ fa|ja xta`da|# v o{a`tctax xkx{`jj{f`sa xkx{`jj{f`sa 5 & <824'89 ‘ <249'31 # v ;91.4<3.468 5 <;:'4; v ;91.4<3.468 5 144.;42.2<2.836'8; 144.;42.2<2.836'8; &{ìayn|algk ya|ca`hk# \kagcxaxc lcasa r|nd{oxc taf{` <229 dcla`dc`joa` dk`ja` \OAR taf{`

<229 lk|ada dc atax xklkxa| \r <16.969.813.823 ata{ <2'84 +. Xkda`joa` |kagcxaxc lcasa r|nd{oxc \roj taf{` <229 aralcga dcla`dc`joa` dk`ja` \OAR taf{` <229 lk|ada dc atax xklkxa| \r <;:'4;oj ata{ 1<';6 +.


Ek`{|{t rcfao eaàmkek` rk|{xafaa`' lklk|ara iaotn| rk`sklal |kagcxaxc lcasa r|nd{oxc okgara xazct taf{` <229 lk|ada dc atax \OAR taf{` <229' a`ta|a gac` = a. Ada`sa okàcoa` lcasa taàea` sa`j tk|dc|c da|c = •

Lkla` r|kec ra`k` xkmaga` dk`ja` rkelk|gao{a` xcxtke r|kec lk|laxcx rk|ngkfa` ec`sao da` okàcoa` rk`haraca` r|nd{oxc ec`sao

•

Lkla` rk`ja`jo{ta` ok ral|co xklajac aoclat rk`skx{aca` ta|ci a`jo{ta` aoclat okàcoa` LLE.

l. Ada`sa okàcoa` lkla` rk`jngafa` xkmaga` dk`ja` okàcoa` lkla` rk|lacoa` ral|co {`t{o nrceagcxaxc rk`jngafa`.


LAL Y OKXCER[GA@ DA@ XA\A@

Lk|daxa|oa` {|aca` da` rkelafaxa` xkha|a tkn|ctcx' da` faxcg |cxkt rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# Ekda`' xk|ta aàgcxa da` kyag{axc tk|fadar faxcg rk`kgctca` sa`j dcgao{oa`' eaoa rada lal gcea c`c rk`{gcx aoa` ek`hnla ekà|co lklk|ara okxcer{ga` da` ekelk|coa` xa|a` sa`j darat dcgao{oa` da` e{`joc` lk|eaìaat lajc rk|{xafaa`. A. Okxcer{ga`

1. R|nxkx rk`s{x{à` rk`s{x{à` a`jja|a` lcasa r|nd{oxc r|nd{oxc rada RT. Rk|okl{à` Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# x{daf tk|xt|{ot{| dk`ja` laco dceaà rk`s{x{à` a`jja|a` dce{gac da|c rk|k`haàa` r|nd{oxc taàea` ek`jfaxcgoa`' oke{dca` lk|daxa|oa` rk|k`haàa` tk|xkl{t aoa` dcx{x{` a`jja|a` r|nd{oxc da` lk|daxa|oa` a`jja|a` r|nd{oxc tk|xkl{t aoa` dcx{x{` a`jja|a` lcasa r|nd{oxc. <. Rk`s{x{à` a`jja|a` lcasa r|nd{oxc rada RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# dcgao{oa` dk`ja` ekelk|coa` zkzkà`j okrada okl{` {`t{o ek`s{x{` lcasa r|nd{oxc xk`dc|c' da` à`tc`sa aoa` dcrk|coxa da` dcxkt{m{c ngkf rcfao sa`j lk|zkzkà`j dc oa`tn| lkxa|. 8. Dagae rk`s{x{à` a`jja|a` lcasa r|nd{oxc rk|{xafaa` ek`jj{àoa` ek`jj{àoa` xcxtke lcasa xta`da| sa`j dctk`t{oa` lk|daxa|oa` rk`jagaea` taf{`%taf{` sa`j gag{. Da` rk|{xafaa` tcdao ek`s{x{` a`jja|a` igkoxclkg.


4. Lcasa r|nd{oxc okgara xazct RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# tk|dc|c da|c 4 {`x{| sact{ lcasa taàea`' lcasa rk`jngafa`' lcasa rk`s{x{ta` da` lcasa rkelkgca`. ;. Xagaf xat{ r|nxkx rk`jazaxa` lcasa r|nd{oxc rk|{xafaa` adagaf dk`ja` ek`jaàgcxa rk`scera`ja` lcasa. Tarc rk|{xafaa` lkg{e ek`jaàgcxa rk`scera`ja` sa`j tk|madc xkha|a gklcf dagae' fa`sa xklatax ek`jfct{`j lkxa| rk`scera`ja` rk`scera`ja` a`ta|a a`jja|a` da` |kagcxaxc |kagcxaxc &`cgac ea{r{` rk|xk`taxk#. rk|xk`taxk#. 9. Lk|daxa|oa` aàgcxa rk`scera`ja` lcasa r|nd{oxc taf{` <229 da` m{ja da|c rk`kgctca` azag {`t{o taf{` <22;' xkgaea < taf{` lk|t{|{t%t{|{t a`ta|a a`jja|a` da` |kagcxaxc lcasa r|nd{oxc okgara xazct tk|darat rk`scera`ja` sa`j tcdao ek`j{`t{`joa` &{ìayn|algk ya|ca`hk# da` {ìayn|algk ya|ca`hk tk|xkl{t ek`c`joat da|c 14';:+ dc taf{` <22; ek`madc <2'84+ dc taf{` <229. Fag c`c darat ek`jc`dcoaxcoa` lafza rk`jk`dagca` rk`jk`dagca` atax lcasa r|nd{oxc okgara xazct lkg{e h{o{r lk|maga` dk`ja` laco. :. [`t{o lcasa rk`s{x{ta` taf{` <229' tk|darat t k|darat {ìayn|algk ya|ca`hk sa`j lkxa| sact{ xklkxa| ;2'68+. Fag c`c ek`jc`dcoaxcoa` lafza tk|darat c`kicxck`xc sa`j xa`jat rk|g{ dclkàfc rada rk`jkgngaa` lcasa rk`s{x{ta`. 6. [`t{o lcasa rkelkgca`' xkha|a okxkg{|{fa` tk|darat {ìayn|algk ya|ca`hk xklkxa| 81'33+ da` rk`scera`ja` sa`j h{o{r lkxa| ada rada lcasa rkelkgca` r|nd{oxc |aosat &8;'<<+# 3. [`t{o lcasa rk`jngafa`' xkha|a okxkg{|{fa` tk|darat {ìayn|algk ya|ca`hk xklkxa|

<9'<<+.

Of{x{x`sa

{`t{o

lcasa

rk`jngafa`

RC\'

tk|darat

rk`scera`ja` rk`scera`ja` sa`j lkxa| sact{ ;9'48+.


L. Xa|a`

1. Rk|{xafaa` xklaco`sa ekecxafoa` a`ta|a lcasa ya|calkg da` lcasa tktar' aja| rk`jk`dagca` darat dcgao{oa` dk`ja` kikotci. Ata{ rk|{xafaa` darat ek`s{x{` a`jja|a` igkoxclkg' sact{ ek`s{x{` a`jja|a` {`t{o lklk|ara o{a`tctax r|nd{oxc' ek`jc`jat RT. Rk|okl{à` @{xa`ta|a CCC &Rk|xk|n# c`c adagaf rk|{xafaa` rk|okl{à` sa`j |k`haà o{a`tctax r|nd{oxc`sa hk`dk|{`j tcdao darat dcraxtcoa` oa|kà dcrk`ja|{fc ngkf la`sao iaotn| sa`j m{ja tcdao raxtc' ecxag`sa = iaotn| agae. Xkgac` ct{ rk`jj{àa` a`jja|a` igkoxclkg igkoxclkg gklcf laco {`t{o t{m{a` rk`jk`dagca` lcasa. <. Dagae ma`joa zaot{ tk|tk`t{ a`jja|a` rk|g{ dc|kycxc okelagc ata{ dcxkx{acoa` dk`ja` lcasa sa`j zama|. Fag c`c dcxklaloa` dagae ma`joa zaot{ tk|xkl{t e{`joc` tkgaf tk|madc rk|{lafa` rada lcasa r|nd{oxc. Mcoa a`jja|a` tk|xkl{t tcdao dc|kycxc eaoa a`jja|a` tk|xkl{t tcdao darat dca`dagoa` gajc ata{ lk|o{|a`j axrko rk`jk`dagca``sa. rk`jk`dagca``sa. 8. Rk|lkda` a`ta|a a`jja|a` da` |kagcxaxc fa|{x dcazaxc dk`ja` oktat da` dcaàgcxa gklcf dagae j{à ekeafaec ek`jara |kagcxaxc lk|lkda dk`ja` a`jja|a`' lafoa` hk`dk|{`j ek`jagaec rk`scera`ja` sa`j h{o{r lkxa| {`t{o lklk|ara ctke lcasa xkrk|tc rada lcasa rk`s{x{ta`. Aàgcxa gklcf dagae c`c j{à ek`jktaf{c

araoaf rk`scera`ja` rk`scera`ja` sa`j h{o{r lkxa| tk|xkl{t

ekea`j dcoa|kàoa` rk`jk`dagca` lcasa sa`j o{|a`j oktat ata{ oa|kà rk|{xafaa` ek`ktaroa` ek`ktaroa` a`jja|a` tk|gag{ okhcg rada azag`sa. 4. Rk|{xafaa`

xklaco`sa

ek`s{x{`

x{at{

ahtcn`

rga`x

dagae garn|a`

rk|ta`jj{`jmazala` taf{à` sa`j ek`hao{r ga`joaf%ga`joaf rk|lacoa`


sa`j dcl{t{foa` j{à ek`c`daoga`m{tc aàgcxa rk`scera`ja` sa`j tkgaf dcgao{oa` aja| r|nxkx rk`jk`dagca` rk|{xafaa` xkha|a okxkg{|{fa` gklcf xker{|à. ;. Rk|{xafaa` xklaco`sa ek`c`joatoa` r|nd{oxtcyctax okl{` xk`dc|c j{à ek`j{|a`jc oktk|ja`t{`ja` tk|fadar rkelkgca` r|nd{oxc da|c rcfao oktcja &ecxag`sa =

r|nd{oxc |aosat# |aosat# sa`j rada ok`sataa``sa ok`sataa``sa tcdao kikotci da`

kicxck`. Fag c`c tkl{otc da|c rk`scera`ja` sa`j h{o{r tc`jjc. Ata{ oaga{ ekea`j dcl{t{foa`' r|nxkx rkelkgca` da|c rcfao oktcja c`c rk|g{ dctc`ma{ {ga`j ata{ dctkgctc gklcf ma{f xk|ta ada rk`jk`dagca` of{x{x da|c rcfao eaàmkek` rk|{xafaa`.


DAITA\ R[XTAOA

Adcxar{t|n' J{àza` d` Ea|za` Ax|c' <228. A`jja|a` Rk|{xafaa`' L{o{ 1' Kdcxc <228<224' Rk`k|lct LRIK' Snjsaoa|ta. Adcxar{t|n' J{àza` da` S{`cta A`jja|c`c' <22:. A`jja|a` Lcx`cx = Aàgcxcx' Rk|k`haàa` da` Rk`jk`dagca` Gala ' Rk`k|lct [RR XTCE SOR@' Snjsaoa|ta. Afsa|c' Aj{x' <22<. A`jja|a` Rk|{axafaa` = Rk`dkoata` O{a`tctatci ' L{o{ 1' Kdcxc Rk|taea' Rk`k|lct LRIK' Snjsaoa|ta. Ha|tk|' Zcggcae O. da` Ecgtn` I. [x|s' <224. Ao{`ta`xc Lcasa' Rk`k|mkeaf = O|cxta' Kdcxc 18' Rk`k|lct Xagkela Kerat' Maoa|ta. Ja||cxn`' \as F. da` K|ch Z. @n|kk`' <222. Ao{`ta`xc Eaàmk|cag Eaàmk|cag' Rk`k|mkeaf = A. Tntno L{dcxa`tnxn' Rk`k|lct Xagkela Kerat' Maoa|ta. Jctnd{xda|en' C`d|csn da` Enfaead @ame{dc`' <228. A`jja|a` Rk|{xafaa` = Tkn|c da` Xnag Mazal ' Kdcxc Rk|taea' Rk`k|lct LRIK%[JE' Snjsaoa|ta. Fa`xk`' Dn` \. da` Ea|sa``k Z. Enzk`' <22<. Eaàmkek` Eaàmkek` Lcasa = Ao{`ta`xc da` Rk`jk`dagca` ' Rk`k|mkeaf = Dkzc da` Dk`s' L{o{ L{o{ <' Rk`k|lct Xagkela Kerat' Maoa|ta. Ofngec' Eaxcsaf da` S{`c`jxcf' <224. Ao{`ta`xc Lcasa' Mcgcd 1' Kdcxc 4' Rk`k|lct [EE R|kxx' Eaga`j. Eaàmkek` = On`xkr da` Eaìaat ) \koasaxa ' Kdcxc E{gsadc' <221. Ao{`ta`xc Eaàmkek` 8' Rk`k|lct Xagkela Kerat' Maoa|ta.

E{à`da|' E.' <221. L{djktc`j = Rk|k`haàa` Ok|ma' Rk`jonn|dcàxca` Ok|ma' Rk`jazaxa` Ok|ma' Kdcxc Rk|taea' Rk`k|lct LRIK%[JE' Snjsaoa|ta. @aia|c`' E.' <224. R k`ja`jja|a` Rk|{xafaa` ' Kdcxc \kycxc' Rk`k|lct Xagkela Kerat' Maoa|ta. @axkfat{`' Ara`dc' 1333. Xcxtke Rk|k`haàa` da` Rk`jk`dagca` Tk|rad{ = On`xkr da` Rk`k|ara``sa ' Rk`k|lct RT. J|axc`dn' Maoa|ta. Rk`kgctca` Lcx`cx Lcx`cx ' Rk`k|lct HY. Agialkta' Maoa|ta. X{jcn`n' <224. Ektndk Rk`kgctca`


Zkgxhf' Jgk`` A.' \nàgd Z. Fcgtn`' da` Ra{g @. Jn|dn`' <222. A`jja|a` = Rk|k`haàa` da` Rk`jk`dagca` Gala ' rk`k|mkeaf = R{|zatc`c`jxcf da` Ea{ds Za|n{z' Kdcxc Rk|taea' Rk`k|lct Xagkela Kerat' Maoa|ta. M{|{xa` Ao{`ta`xc' <224. L{o{ Rkt{`m{o Tko`co Rk`{gcxa` R|nrnxag Rk`kgctca` da` Rk`{gcxa` Xo|crxc ' Iao{gtax Kon`nec' [`cyk|xctax X{eatk|a [ta|a' Ekda`.


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ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI PADA PT. PERKEBUNAN NUSANTARA III (PERSERO)

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