ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

[OEWKZSEPAS S[NAPKZA [PAZ A GAL[DPAS KLIOINE VZIHZAN S.1 KLSPKOSE NK@AO

SLZEVSE

AOADESES VKOHKO@ADEAO EOPKZO VE[PAOH [SABA VA@A VP/ SGE NK@AO

Idkb=

Oana

= @eao Bazpape

Oen

= 676;::170

@kvazpknko

= Al{opaose

H{oa Nknko{be Suazap [op{l Nknvkzidkb Hkdaz Sazmaoa Klioine :665

@eao Bazpape = Aoadeses Vkohkoàdeao Eopkzo Ve{paoh [saba Vaà VP/ SGE Nkào$ :616/

VKZOUAPAAO

Aàdab jkoaz based lazua saua skoèze ào m{`{d ènals{` jkd{n vkzoab èn{ap$ èv{jdelase$ apa{ èpkdepe idkb nabasesxa daeo àdan liopkls vko{desao slzevse dkwkd Vzihzan S1 @kvazpknko Al{opaose Gal{dpas Gal{dpas Klioine [oewkzsepas S{napkza [paza/ Skn{a s{njkz àpa ào eogiznase uaoh èvkzidkb$ pkdab èouapalao `kohao mkdas$ jkoaz ava aàoua/ Avajeda è lkn{èao baze vkzouapaao eoe peàl jkoaz$ saua jkzskèa nkokzena saolse uaoh èpkpavlao idkb [oewkzsepas/

Nkào$ :8 M{oe :665 Uaoh nknj{ap vkzouapaao$

@eao Bazpape OEN = 676;::170


LAPA VKOHAOPAZ VKOHAOPAZ

V{me ào su{l{z vko{des vaomaplao lkbaèzap Addab SXP P{bao Uaoh Naba Ksa$ lazkoa apas zabnap$ ze`bi$ ào ao{hkzab.Oua vko{des àvap nkou{s{o ào nkoukdksaelao slzevse eoe/ Slzevse eoe jkzm{`{d jkzm{`{d —Aoadeses Vkohkoàdeao Vkohkoàdeao Eopkzo Eopkzo Ve{paoh [saba vaà vaà VP/ SGE Nkào„$ ès{s{o àdan zaohla nknko{be sadab sap{ suazap {op{l nknkzidkb hkdaz lksazmaoaao vaà Gal{dpas Klioine @kvazpknko Al{opaose [oewkzsepas [oewkzsepas S{napkza [paza/ Jkzjklad nasadab nasadab uaoh sk`kzbaoa sk`kzbaoa ào vkohkpab{ao uaoh pkzjapas$ vko{des nkouaàze jabxa naseb pkzàvap jaoual lkl{zaohao àdan vkou{s{oao slzevse eoe$ jael àdan papa jabasa na{v{o z{aoh deohl{v vknjabasaooua/

Idkb lazkoa ep{$ ep{$ vko{des nkokzena sazao sazao ào lzepel lzep el uaoh

nknjaoh{o àze jkzjahae vebal `kne vkouknv{zoaao slzevse eoe/ Skdana vzisks vkou{s{oao slzevse eoe vko{des jaoual nknkzidkb jenjeohao$ ìziohao sknaohap$ oaskbap$ ào jaop{ao daeooua jael skcaza nized na{v{o na{v{o napkzed àze jkzjahae jkzjahae vebal/

Nkdad{e lksknvapao eoe vko{des

nkoh{cavlao pkzena laseb uaoh skjksaz.jksazoua lkvaà vebal.vebal pkzskj{p/


1/ Javal @zs/ Mbio Pagj{ Zepioha$ N/Kc/$ skdal{ @klao Gal{dpas Klioine [oewkzsepas [oewkzsepas S{napkza [paza/ :/ Javal @zs/ Azegeo Albna`$ N/Se$ Al/$ ào Javal Gabne Oapehiz Osp$ SK$ N/Acc$ Al/$ skdal{ Lkp{a ào Sklzkpazes @kvazpknko Al{opaose Gal{dpas Klioine [oewkzsepas S{napkza [paza/ 3/ Javal @zs/ Basao Salpe Sezkhaz$ N/Se$ Al/$ skdal{ @isko Vknjenjeoh uaoh pkdab jaoual nknjkzelao jenjeohao$ vkohazabao$ ào jaop{ao àdan vkou{s{oao slzevse/ 0/ Ej{ @za/ O{z}aenab$ NN$ Al/$ skdal{ @isko Vknjaoèoh E uaoh pkdab jaoual nknjkzelao vkohazabao lkvaà vko{des skdana vkou{s{oao slzevse/ ;/ Javal @zs/ Z{span$ N/Se$ Al/$ skdal{ @isko Vknjaoèoh EE uaoh pkdab jaoual nknjkzelao vkohazabao lkvaà vko{des skdana vkou{s{oao slzevse/ 7/ Skd{z{b ìsko Gal{dpas Klioine [oewkzsepas S{napkza [paza lb{s{soua @kvazpknko Al{opaose uaoh pkdab nknjenjeoh ào nkoèèl vko{des skdana nasa vkzl{deabao/ 8/ Naoamknko VP/ SGE$ uaoh pkdab nknjkzelao lksknvapao lkvaà vko{des {op{l jkzhaj{oh nkomaè pkanxizl vaà VP/ SGE Nkào/ 2/ Javal Adeu{zes ]ko`zapi$ skdal{ Jzaocb Naoahkz VP/ SGE Nkào uaoh pkdab nknjenjeoh ào nknjkze e}eo vko{des àdan nkdal{lao zeskp/


5/ Javal K`xeo J/S/ Danjil ào Ej{ Vevep$ skdal{ Geoaock Bka` ào Ivkzapeio Bka` VP/ SGE Nkào uaoh pkdab nknjenjeoh$ nknjkze azabao$

ào nknjkzelao àpa uaoh èj{p{blao vko{des skdana nkdal{lao zeskp/ 16/ Javal S{pze Koè$ skdal{ Ciddkcpeio Bka` VP/ SGE Nkào uaoh pkdab nknjenjeoh$ nknjkze azabao$ ào nknjkzelao àpa uaoh èj{p{blao vko{des skdana nkdal{lao zeskp/ 11/ Javal Aoè ào Javal Ao`zk Vaohknaoao$ skdal{ Czkèp Aoadusp ào Nazlkpeoh Bka` VP/ SGE Nkào uaoh pkdab nknjenjeoh$ nknjkze azabao$

ào nknjkzelao àpa uaoh èj{p{blao vko{des skdana nkdal{lao zeskp/ 1:/ Lk`{a izaoh p{a vko{des$ S{xazè Paom{oh ào S{zuape uaoh pkdab nknjkzelao skhkoav skhkoav laseb sauaoh$ ìziohao sknaohap$ sknaohap$ ìa$ na{v{o na{v{o napkze lkvaà vko{des/ 13/ Lk`{a ajaoh$ Ga`du ào Bkoù skzpa aèll{ aèll{ U{sze U{sz e apas skpeav nipewase$ ìa skzpa laseb sauaohoua lkvaà vko{des/ 10/ S{zua @azna uaoh skdad{ nknjkzelao sknaohap$ ìziohao ào ìa lkvaà vko{des/ 1;/ Pknao.pknao è VP/ SGE Nkào ào VP/ Sapzea Dkpà Dkp à uaoh pkdab nknipewase$ nknjkze sknaohap sknaohap ào vkzbapeao$ skzpa nknjaop{ nkngasedepase nkngasedepase vkzidkbao àpa skdana nkdal{lao zeskp/ 17/ Sabajap.sabajapl{ è Gal{dpas Klioine [oewkzsepas S{napkza [paza lb{s{soua aohlapao :667/


Albez lapa lkvaà Addab SXP m{ha lepa jkzskzab èze$ skniha lepa skdanap è `{oea ào albezap/

Nkào$ :8 M{oe Vko{des$

@eao Bazpape OEN = 676;::170


:665

AJSPZAL

Vkz{sabaao àdan nkomadaolao alpewepasoua {op{l nkocavae p{m{ao uaoh pkdab èhazeslao èhaz eslao baz{s nkdal{la nkdal{lao o vkohkoàdeao/ Vkohkoàdeao uaoh èpkzavlao èpkzavla o baz{s nknjkze naogaap$ àdan bad eoe nanv{ nkoeohlaplao kgklpewepas skzpa kgesekose ivkzase/ ivkzase/ Vkohkoàdeao Vkohkoàdeao pkzskj{p m{ha m{ha jkzp{m{ao ahaz ahaz skhada skhada sks{ap{oua jkzmadao sks{ae sks{ae `kohao skbaz{soua/ skbaz{soua/ Vkohkoàdeao ènals{` ènals{` aàdab vkohkoàdeao vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba/ Vkokdepeao èdal{lao è laopiz VP/ SGE Nkào uaoh jkzadanap è madao H{o{oh Lzalapa{ Oi/ 112.112A `kohao nkohh{oalao {me l{adepapeg pkzbaàv l{kseiokz vkohkoàdeao eopkzo ve{paoh {saba uaoh nkohac{ vaà lkzaohla lkzma CISI vaà {os{z.{os{z vkohkoàdeao eopkzo/ Based vkoh{meao vkoh{meao nko{om{llao nko{om{llao jabxa àze {os{z.{os{z vkohkoàdeao eopkzo nko{z{p lkzaohla lkzma CISI$ {os{z vkokop{ao zkseli ào {os{z alpewepas vkohkoàdeao l{zaoh kgklpeg$ skàohlao {os{z deohl{ohao vkohkoàdeao$ {os{z eogiznase ào lin{oelase$ skzpa {os{z vkohaxasao apa{ vknaopa{ao pkdab kgklpeg/

Lapa l{oce = vkohkoàdeao eopkzo$ ve{paoh {saba/


AJSPZACL

Cinvaou―s acpewepu pi zkacb pazhkp xbecb bawk jkko nazlk` xepb deoks bawk pi ì ciopzid/ Pbk ciopzid bawk pi hewk jkokgep$ eo pbes cask cao envziwk kggkcpewkokss ao` adsi ivkzapeio kggecekocu/ Pbk ciopzid adsi aen pi pi jk kwkzupbeoh xadl as accizèoh pi i{hbp pi/ Pbap es eopkzoad ciopzid pi acci{op zkckewajdk / Pbk Zkskazcb ìok eo VP/ SGE Nkào xbecb es bawk a``zkss ap Md/ H{o{oh Lzalapa{ Oi/ 112.112A ju {seoh pksp q{adepapewk pi eopkzoad ciopzid l{kseiokz ig acci{op zkckewajdk xbecb zkdapk ap CISI gzankxizl ap eopkzoad ciopzid kdknkops/ Zks{dp ig kraneoapeio eoècapk pbap gzin eopkzoad ciopzid kdknkops accizèoh pi CISI gzankxizl$ kdknkop `kpkzneoapeio ig ciopzid acpewepu kdknkop ao` zesl dkss kggkcpewk$ xbedk kowezionkopad kdknkop ig ciopzid$ eogiznapeio kdknkop ao` cinn{oecapeios$ ao` adsi nioepizeoh kdknkop bawk es kggkcpewk/ Lkuxiz` = eopkzoad ciopzid$ acci{op zkckewajdk/


@AGPAZ ESE

VKZOUAPAAO‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/

e

LAPA VKOHAOPAZ‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ VKOHAOPAZ‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

ee

AJSPZACL‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/

we

AJSPZAL‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧//

wee

@AGPAZ ESE‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧//

weee

@AGPAZ HANJAZ‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/‧

re

@AGPAZ PAJKD‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/

ree

@AGPAZ DANVEZAO‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/‧

reee

JAJ

JAJ

E

EE

VKO@AB[D[AO‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧// VKO@AB[D[AO‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧//

1

A/

Dapaz Jkdalaoh Nasadab‧‧‧‧‧‧‧‧‧‧‧‧/

1

J/

Vkz{n{sao Nasadab‧‧‧‧‧‧‧‧‧‧‧‧‧‧

7

C/

P{m{ao ào Naogaap Vkokdepeao‧‧‧‧‧‧‧‧‧/ Vkokdepeao‧‧‧‧‧‧‧‧‧/// //

7

@/

Nkpi`k Vkokdepeao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ Vkokdepea o‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

7

K/

Lkzaohla Lioskvp{ad‧‧‧‧‧‧‧‧‧‧‧‧‧// Lioskvp{a d‧‧‧‧‧‧‧‧‧‧‧‧‧//

8

PEOMA[AO V[SPALA‧‧‧‧‧‧‧‧‧‧‧‧‧‧/

5

A/ Ve{paoh [saba‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

5

1/

Vkohkzpeao Ve{paoh Ve{pa oh [saba‧‧‧‧‧‧‧‧‧‧//

5

:/

Al{opaose Ve{paoh [saba‧‧‧‧‧‧‧‧‧‧//

11


3/

JAJ EEE

JAJ EW

Vkoedaeao Ve{paoh Ve{p aoh [saba‧‧‧‧‧‧‧‧‧‧‧/

1:

J/ Lioskv Vkohkoàdeao Vkohkoàd eao Eopkzo‧‧‧‧‧‧‧‧‧‧‧/ Eopkzo‧‧‧‧‧‧‧‧‧‧‧///

13

1/

Vkohkzpeao Vkohkoàdeao Eopkzo‧‧‧‧‧‧‧‧/ Eopkz o‧‧‧‧‧‧‧‧/

13

:/

Vzeosev @asaz Vkohkoàdeao Vkohkoàdea o Eopkzo‧‧‧‧‧‧‧ Eop kzo‧‧‧‧‧‧‧

1;

3/

P{m{ao Vkohkoàdeao Eopkzo Eopkz o ‧‧‧‧‧‧‧‧‧/

12

0/

Lkpkzjapasao Sespkn Sespk n Vkohkoàdeao Vkohkoàdea o Eopkzo‧‧‧‧ Eopkz o‧‧‧‧

:3

;/

[os{z.{os{z Vkohkoàdeao Eopkzo Ni`kd CISI pkzbaàv Ve{paoh [saba‧‧‧‧‧‧‧‧‧‧‧/

:0

NKPI@K VKOKDEPEAO‧‧‧‧‧‧‧‧‧‧‧‧‧/

0:

A/ Mkoes Vkokdepeao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧// Vkokdep eao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧//

0:

J/ Mkoes @apa‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/

0:

C/ Pkloel Vkoh{nv{dao @apa‧‧‧‧‧‧‧‧‧‧‧‧

03

@/ Nkpi`k Vkohaoadesaao @apa‧‧‧‧‧‧‧‧‧‧‧/

03

K/ Dilase ào Ma`xad Vkokdepeao‧‧‧‧‧‧‧‧‧‧‧/ Vkokdep eao‧‧‧‧‧‧‧‧‧‧‧/

00

BASED VKOKDEPEAO‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

0;

A/ @apa Vkokdepeao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧// Vkokdepea o‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧// 0; 1/ Hanjazao [n{n Vkz{sabaao‧‧‧‧‧‧‧‧‧‧/ Vkz{sabaa o‧‧‧‧‧‧‧‧‧‧/ 0; a/ Skmazab seohlap vkz{sabaao‧‧‧‧‧‧‧‧‧‧ 0; j/ Spz{lp{z izhaoesase ào vknesabao p{has‧‧‧‧// p{has‧‧‧‧// 08 c/ Leokzma {saba pkzleoe‧‧‧‧‧‧‧‧‧‧‧‧/ pkz leoe‧‧‧‧‧‧‧‧‧‧‧‧/ 7; :/ Vkohkoàdeao Eopkzo apas Ve{paoh [saba vaà VP/ SGE Nkào‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧//


77

J/ Aoadeses Based Vkokdepeao‧‧‧‧‧‧‧‧‧‧‧‧‧ Vkokdep eao‧‧‧‧‧‧‧‧‧‧‧‧‧

87

LKSENV[DAO @AO SAZAO‧‧‧‧‧‧‧‧‧‧‧//

21

A/ Lksenv{dao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

21

J/ Sazao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧//

23

@AGPAZ V[SPALA‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧/

2;

DANVEZAO‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

28

JAJ

W


@AGPAZ HANJAZ

Oiniz

M{`{d

Hanjaz 1/1

Lkzaohla Lioskvp{ad‧‧‧‧‧‧‧‧‧‧‧‧/ Lioskvp{a d‧‧‧‧‧‧‧‧‧‧‧‧/

8

Hanjaz :/1

Gzankxizl Gzankxizl ig eopkzoad ciopzid CISI Ni`kd/////////////

35


Badanao

@AGPAZ PAJKD

Oiniz

M{`{d

Pajkd 0/1

Sliz l{kseiokz Vkohkoàdeao Vkohkoàdea o Eopkzo Eopkz o Ve{paoh [saba‧/


Badanao 85

@AGPAZ DANVEZAO

Oiniz

M{`{d

Danvezao 1

L{kseiokz Vkohkoàdeao Eopkzo Ve{paoh [saba‧‧‧//

28

Danvezao :

Bespizu Vknjauazao Vknjauaza o Ve{paoh [saba vkz @kjep{z‧‧‧ @kjep{z‧ ‧‧

25

Danvezao 3

Spz{lp{z Spz{lp {z Izhaoesase VP/ SGE Nkào‧‧‧‧‧‧‧//

56

Danvezao 3

AZ Aheoh S{nnazu S{nnazu Ju Nkzl ‧‧‧‧‧‧‧‧‧‧ ‧‧‧‧‧‧‧‧‧‧

51

Danvezao 0

Gizn Avdelase Vkznibioao Vknjeauaao‧‧‧‧‧// Vknjea uaao‧‧‧‧‧//

5:

Danvezao ;

S{zap Vkzeohapao Pkzalbez "SVP%‧‧‧‧‧‧‧‧‧ "SVP% ‧‧‧‧‧‧‧‧‧

53

Danvezao 7

S{zap Vksaoao‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧

50


Badanao

JAJ E VKO@AB[D[AO

A/ Dapaz Jkdalaoh Nasadab

P{m{ao {pana s{ap{ vkz{sabaao aàdab nkocavae daja uaoh nalsenad/ Daja uaoh nalsenad àvap èvkzidkb nkdad{e vkoeohlapao wid{nk vkom{adao/ Sknaleo peohhe wid{nk vkom{adao$ nala sknaleo jksaz v{da daja uaoh alao èvkzidkb/ èvkzi dkb/

Vkom{adao nkz{valao {os{z {pana àdan nknvkzjksaz daja daja

èsanveoh {os{z.{os{z daeo skvkzpe vkoàvapao skxa$ vkoàvapao j{oha$ ào daeo skjahaeoua/ Jkzjahae caza uaoh èpknv{b èpknv{ b idkb vebal naoamknko nkoeohlaplao wid{nk vkom{adao/

{op{l

N{dae àze wazease wazease vzi`{l$ vknjkzeao vknjkzeao

baèab ào vipiohao bazha$ sanvae `kohao vkom{adao skcaza lzkèp/ Vkz{sabaao nkouaàze jabxa vkzsaeohao uaoh saohap lkpap nkohbaz{slao vkz{sabaao pkz{s jkzpabao ào nanv{ nkohbase nkohbasedlao dlao daja/ Idkb lazkoa ep{ sknaleo èzasalao vkopeohoua s{ap{ spzapkhe vknasazao uaoh àvap nknjaop{ vkz{sabaao {op{l pkz{s nknvkzpabaolao nknvkzpabaolao vaohsa vasazoua/

Spzapkhe uaoh

èh{oalao vkz{sabaao {op{l nkoeohlaplao daja sadab sap{oua aàdab vkom{adao lzkèp/

Vkom{adao Vkom{adao lzkèp lzkèp peàl skhkza nkohbasedlao nkohbasedlao vkokzenaao

las$ pkpave nkoenj{dlao ve{paoh lkvaà lios{nko apa{ èskj{p ve{paoh


{saba$ ào jaz{dab lkn{èao vaà baze map{b pknvioua$ pkzmaè adezao las nas{l "casb eo gdix% uaoh jkzasad àze vkoh{nv{dao ve{paoh pkzskj{p/ Ve{paoh {saba s{ap{ vkz{sabaao vaà {n{noua nkz{valao jaheao pkzjksaz àze alpewa daocaz daocaz skzpa jaheao pkzjksaz àze pipad alpewa alpewa vkz{sabaao/ Idkb lazkoa ep{ vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba eoe saohap vkopeoh èpkzavlao/

Lkc{zaohao àdan s{ap{ seld{s seld{s lkzma saohap skzeoh skzeoh pkzmaè

skbeohha àvap nkz{hela nkz{helao o vkz{sabaao/

Lkc{zaohao uaoh n{ohleo pkzmaè pkz maè

vaà jaheao ve{paoh {saba aàdab peàl nkocapap vknjauazao àze `kjep{z ào nkohaopiohe {aohoua$ nko{oà vkocapapao ve{paoh `kohao nkdal{lao casb davveoh$ nkdal{lao vknj{l{ao vads{ apas n{pase ve{paoh$ ào daeo

skjahaeoua/ àdan

Vkohkoàdeao Vkohkoàd eao eopkzo nkz{valao sadab sap{ caza caza uaoh èh{oalao èh{oala o

nkohaopesevase lkc{zaohao/

Vkohkoàdeao eopkzo

vkz{sabaao

nkz{valao s{ap{ zkocaoa izhaoesase ào nkpi`k jesoes uaoh èh{oalao {op{l nkoeohlaplao kgklpewepas ào kgesekose$ nkomaha askp$ nknjkzelao eogiznase uaoh al{zap$ nkoìzioh èvap{beoua lkjemalao naoamknko uaoh pkdab èpkpavlao/ VP/ SGE aàdab Jaào [saba Nedel Sxaspa uaoh jkzhkzal àdan jeàoh vknjeauaao zksne skvkà skvkà nipiz nkzkl nkzkl S{}{le/ S{}{le/ VP/ SGE nknedele nknedele sknjedao laopiz cajaoh uaoh pkzskjaz èxedauab S{napkza Jaheao [paza "S[NJAH[P%/ VP/ SGE Nkào nkz{valao sadab sap{ laopiz cajaoh uaoh aà è S{napkza Jaheao [paza "S[NJAH[P%/ VP/ SGE Nkào Nkào jkzlaopiz jkzlaopiz è madao H{o{oh Lzalapa{ Lzalapa{ Oi/112.112A Nkào/ Nkào/ Xedauab lkzmaoua nkdev{pe lipa


Nkào ào sklepazoua/ Alpewepas {saba {saba VP/ SGE Nkào aàdab aàdab nkdal{lao nkdal{lao lkheapao vknjeauaao skvkà nipiz nkzkl S{}{le/ @adan bad eoe$ eoe$ vkom{adao vkz{sabaao aàdab vknjkzeao lzkèp$ skbeohha VP/ SGE Nkào nknedele ve{paoh {saba uaoh m{ndaboua m{ndabo ua jksaz/

Idkb lazkoa ep{$ ep{$ lkj{p{bao alao

vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba {saba vkz{saba vkz{sabaao ao nkz{valao nkz{valao bad uaoh xamej lazkoa ve{paoh {saba nkomaè {zap oaè jahe vkz{sabaao eoe/ Vkoh{nv{dao ve{paoh {saba vaà VP/ SGE Nkào àvap èdal{lao nkdad{e pkddkz $ AZI$ CNI$ @CS$ ào A)Z A`neo/ 1/ Pkddkz

Lios{nko àpaoh lk laopiz$ skdaom{poua nknjauaz aohs{zao lk jaheao pkddkz `kohao nknjaxa lazp{ aohs{zao/ Pkddkz dad{ nkoueavlao l{epaose

vknjauazao skcaza linv{pkzesase jkzàsazlao oiniz liopzal uaoh pkzàvap vaà lazp{ aohs{zao aohs{zao pkzskj{p/ :/ AZI AZI "Acci{op Zkdapeiosbev Iggeckz % apa{ ciddkcpiz nkdal{lao vkoahebao `kohao nkoàpaohe nkoàpaohe z{nab lios{nko/

Vkoahebao èdal{lao {op{l

lios{nko uaoh pkdab map{b pknvi$ oan{o aà m{ha lios{nko uaoh nknaoh skpeav j{daooua nknjauaz nkdad{e AZI/

Skpkdab nkokzena

{aoh àze lios{nko$ AZI nkoukzablao dknjaz l{epaose xazoa v{peb lkvaà lios{nko$ skdaom{poua dknjaz xazoa nkzab ào xazoa l{oeoh èskzablao lk jaheao lk{aohao ào jaheao ve{paoh/ 3/ CNI


CNI "Czkèp Nazlkpeoh Iggeckz% apa{ s{zwkuiz àvap nkdal{lao vkoahebao avajeda lios{nko jkd{n nknjauaz aohs{zao vkzpana uaoh pkdab map{b pknvi/ 0/ @CS @CS "@kadkz Ci{opkz Skzwecks% aàdab lasez uaoh èpknvaplao è naeo `kadkz/

@esanveoh

jkzp{has

nkokzena

aohs{zao$

@CS

m{ha

nknvkzlkoadlao vzi`{l S{}{le ào eogiznase daeo uaoh èj{p{blao lios{nko/

Skpkdab nkokzena {aoh àze lios{nko$ lios{nk o$ @CS nkoukzablao

l{epaose dknjaz v{peb lkvaà lios{nko$ skdaom{poua vaà sizk baze$ l{epaose dknjaz nkzab ào l{oeoh èl{nv{dlao ào èj{ap zklavep{dase uaoh lkn{èao è vecl.{v idkb AZI lk cajaoh/ ;/ A)Z a`neo

Lios{nko àvap nknjauaz aohs{zao lkvaà A)Z A`neo avajeda man las pkdab p{p{v$ uaep{ uaep{ vaà man 17/66 17/66 s/`/ 18/66 XEJ/ XEJ/ L{epaose uaoh uaoh èjkzelao lkvaà lios{nko sana `kohao l{epaose uaoh èlkd{azlao pkddkz/ @aze lkdena pepel vknjauazao "vieop ig vaunkop% pkzskj{p$ uaoh vadeoh zaxao pkzmaè pkz maè lkc{zaohao lkc{zaoha o aàdab CNI$ AZI$ ào @CS/ Vkoahebao Vkoaheba o uaoh èdal{lao idkb CNI lkvaà lios{nko {op{l aohs{zao vkzpana saohap n{ohleo èdal{lao èdal{la o vkouenvaohao/ vkouenva ohao/

Vkouenvaohao Vkouenvaoh ao pkzskj{p jkz{va casb

davveoh/ Skjkd{n paohhad map{b map{b pknvi$ CNI CNI pkdab nkdal{lao nkdal{lao vkoahebao/

[aoh uaoh èpkzena àze lios{nko èlaopiohe/

Jeasaoua vkz{sabaao

nknjkze pkohhaoh xalp{ 16 baze jahe lios{nko skpkdab 36 baze saap


pkzmaèoua vkoukzabao skvkà nipiz/ nipiz/

Maè$ skdana 16 baze {aoh pkzskj{p pkzskj{p

ènaogaaplao idkb CNI skjkd{n èskzablao lkvaà pkddkz/ AZI nkdal{lao vkoahebao vaà lios{nko uaoh pkdab map{b pknvi na{v{o lios{nk lios{nko o pkpavoua/ pkp avoua/ Lios{nko pkpav pkp av uaoh skpeav j{dao nknjauaz lkvaà AZI àvap nkoenj{dlao vkouenvaohao$ ualoe jkz{va casb davveoh/ [aoh uaoh pkdab èpkzena èpkzena àze àze lios{nko lios{nko èlaopiohe/ èskzablao lkvaà pkddkz vaà saap map{b pknvi/

[aoh pkzskj{p

Vkouenvaohao uaoh

èdal{lao idkb @CS m{ha sana `kohao vkouenvaohao uaoh èdal{lao idkb AZI/ Lkc{zaohao uaoh n{ohleo èdal{lao nkdad{e lkpeha vieop ig vaunkop è apas aàdab nkdad{e vkocapapao vads{ vaà dknjaz l{epaose$ ualoe àpa l{epaose uaoh èjkzelao lkvaà lios{nko peàl sana `kohao zaohlav l{epaose xazoa nkzab ào l{oeoh uaoh èskzablao lkvaà jaheao ve{paoh ào jaheao lk{aohao/ lk{aohao/ Avajeda lkc{zaohao eoe eoe pkz{s nkokz{s nkokz{s èdal{lao$ èdal{lao$ nala alao s{dep jahe naseoh.naseoh vkzsioed {op{l nkoheohap paohhad map{b pknvi skpeav lios{nko$ uaoh vaà albezoua nkoukjajlao nkoeohlapoua m{ndab ve{paoh pal pkzpaheb/ Vkokdepeao vkoàb{d{ao uaoh èdal{lao idkb vko{des$ pkzàvap skm{ndab ve{paoh {saba uaoh s{àb nkdkxape paohhad map{b pknvi pkpave jkd{n èd{oase èd{oase idkb lios{nko/ lios{nko/ Bad eoe alao nkoukjajlao nkoukjajlao lkz{heao lkz{heao vaà vkz{sabaao ào m{ha nknvkohaz{be nknvkohaz{b e lkdaohs{ohao lkdaohs{ ohao be`{v vkz{sabaao/ @aze @az e {zaeao è apas$ vko{des pkzpazel {op{l nkokdepe dkjeb ma{b h{oa nkohkpab{e jahaenaoa skjkoazoua vkohkoàdeao vkohkoàd eao eopkzo

ve{paoh ve{p aoh {saba vaà VP/ SGE


Nkào$ skbeohha vko{des pkzpazel {op{l nkohaohlap skj{ab slzevse `kohao m{`{d — Aoadeses Aoadeses Vkohkoàdeao Eopkzo Ve{paoh [saba [saba vaà VP/ SGE Nkào/ Nkào/ —

J/ Vkz{n{sao Nasadab

Vko{des nkz{n{slao ava uaoh nkomaè vkznasadabao àdan vkokdepeao eoe$ uaep{ uaep{ — Avalab Avalab vkohkoàdeao vkohkoàdeao eopkzo eopkzo ve{paoh {saba vaà VP/ SGE Nkào Nkào s{àb kgklpeg9 „

C/ P{m{ao Vkokdepeao

Vkokdepeao eoe èdal{lao `kohao p{m{ao {op{l nkohkpab{e avalab vkohkoàdeao eopkzo eopkz o ve{paoh {saba vaà VP/ SGE Nkào s{àb kgklp kgklp eg/

@/ Naogaap Vkokdepeao

Vkokdepeao eoe èbazavlao àvap jkznaogaap jahe vko{des$ vkz{sabaao$ ào vebal daeo/ 1/ Jahe vko{des$ {op{l nkoanjab edn{ vkohkpab{ao ào xaxasao uaoh jkzlaepao `kohao vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba/ :/ Jahe vkz{sabaao$ skjahae jabao eogiznase jahe vebal naoamknko nkohkoae vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba/


3/ Jahe vebal daeo$ nknjkzelao s{njaohao xaxasao pkzbaàv vkokdepeao al{opaose uaoh jkzb{j{ohao `kohao vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba/ K/ Lkzaohla Lioskvp{ad

Lkzaohla lioskvp{ad vkokdepeao èhanjazlao è jaxab eoe/

VP/ SGE Nkào

Vkohkoàdeao Eopkzo = 1/

deohl{ohao vkohkoàdeao

:/

vkokop{ao zkseli

3/

alpewepas vkohkoàdeao

0/

eogiznase ào lin{oelase

;/

Vkohaxasao apa{ vknaopa{ao

Ve{paoh [saba

Hanjaz 1/1 Lkzaohla Lioskvp{ad

Alpewepas

VP/ SGE Nkào Nkào aàdab aàdab vknjeauaao vknjeauaao skvkà skvkà nipiz nipiz uaoh

nkoukjajlao m{ndab ve{paoh {saba uaoh p eohhe/ Ve{paoh {saba pkzskj{p baz{s jkzmadao daocaz$ àdan bad eoe àvap èpaheb sks{ae `kohao maohla xalp{oua$


nala baz{s èlkdida `kohao jael/

Lkzaohla lioskvp{ad è

apas

nkohhanjazlao jabxa vkohkdidaao ve{paoh {saba èdal{lao nkdad{e vkohkoàdeao eopkzo apas ve{paoh {saba `kohao nkohac{ vaà ni`kd CISI$ skbeohha èbazavlao `kohao aàoua vkohkoàdeao eopkzo alao nkoeohlaplao leokzma alpewepas vkz{sabaao/ vkz{sabaao/

JAJ EE PEOMA[AO V[SPALA

J/ Ve{paoh [saba

1/ Vkohkzpeao Ve{paoh [saba Ve{paoh {saba "acci{op zkckewajdk% penj{d alejap aàoua vkom{adao lzkèp/ Skjaheao jksaz jksaz vkz{sabaao vkz{sabaao nkom{ad nkom{ad skcaza skcaza lzkèp ahaz àvap nkom{ad dkjeb jaoual vzi`{l apa{ masa/ masa/

Espedab Espeda b ve{paoh

nkdev{pe skn{a ldaen àdan jkop{l {aoh pkzbaàv kopepas daeooua$ pkznas{l eoèwe`{$ vkz{sabaao apa{ izhaoesase daeooua/ Nko{z{p N{duaè N{duaè ":66: ":66: = 28%

—ve{paoh —ve{paoh nkz{valao nkz{valao ldaen

lkvaà vebal daeo apas {aoh$ jazaoh$ apa{ masa uaoh àvap èpkzena àdan maohla xalp{ sap{ pab{o$ apa{ àdan sap{ seld{s lkheapao vkz{sabaao„/

Ve{paoh {n{noua èsamelao èsamela o è okzaca àdan `{a

lkdinvil$ ve{paoh {saba$ ào ve{paoh ve{p aoh oio {saba/


Nko{z{p Sli{sko

":660 = 085% —skcaza —skcaza {n{n$ espedab ve{paoh àvap àvap èpkzavlao lk skn{a skn{a ldaen apas {aoh$ jazaoh$ ào masa$ alao pkpave {op{l p{m{ao al{opaose espedab pkzskj{p skcaza {n{n èh{oalao àdan deohl{v uaoh dkjeb sknvep {op{l nkohhanjazlao ldaen uaoh èbazavlao alao skdksae `kohao èpkzenaoua {aoh p{oae "las%„/ Ve{paoh {saba {n{noua aàdab lapkhize uaoh vadeoh sehoegelao àze ve{paoh$ ào nkz{valao based àze alpewepas oiznad vkz{sabaao apa{ kopepas$ uaep{ vkom{adao jazaoh apa{ masa skcaza lzkèp lkvaà vkdaohhao/ vkdaohhao/ Ve{paoh {saba {saba àvap èvkzl{ap èvkzl{ap `kohao maome vknjauazao vknjauazao pkzp{des skcaza giznad ào èldasegelaselao skjahae xkskd paheb "oipks zkckewajdk %/

Ve{paoh {saba {n{noua nkz{valao m{ndab uaoh

napkzead è okzaca jeda èjaoèohlao `kohao ve{paoh oio {saba/ Ve{paoh oio {saba penj{d àze pzaosalse skdaeo vkom{adao jazaoh ào masa lkvaà vebal d{az$ skvkzpe nesadoua ve{paoh lkvaà lazuaxao$ ve{paoh vkom{adao saban$ ve{paoh ldaen as{zaose$ ve{paoh vkohknjadeao vamal$ ve{paoh èwe`ko èwe`k o ào j{oha/ j{oha/ Ve{paoh oio {saba jeasaoua èsamelao è okzaca skcaza pkzvesab/ Mela ve{paoh oio {saba pkzskj{p èbazavlao alao pkzpaheb àdan sap{ pab{o$ nala ve{paoh eoe èldasegelaselao èldasegelaselao skjahae skjahae alp alp ewa daocaz/ daocaz/ Mela vkoahebaooua vkoahebaooua dkjeb dkjeb àz àzee sap{ pab{o$ nala ve{paoh eoe èldasegelaselao skjahae alpewa peàl daocaz ào èdavizlao è jaxab m{`{d Eowkspase/ Vkouameao ve{paoh è okzaca nko{z{p N{duaè ":66: = 22% a/

Ve{paoh {saba baz{s èsamelao è okzaca skjksaz m{ndab uaoh èvkzlezalao àvap èpaheb àze `kjep{z vaà paohhad


j/

c/ `/

k/ :/ Al{opaose

okzaca/ okzaca/ Ve{paoh {saba {saba èsamelao èsamelao è okzaca okzaca àdan àdan m{ndab jz{pi èl{zaohe `kohao palsezao lkz{heao peàl p eàl pkzpaheboua ve{paoh/ Mela vkz{sabaao peàl nknjkop{l caàohao lkz{heao ve{paoh {saba$ baz{s ècaop{nlao vkoh{ohlavaooua è okzaca jabxa sadì ve{paoh {saba pkzskj{p aàdab m{ndab jkzseb "okppi%/ Mela ve{paoh {saba jkzsadì napkzead vaà paohhad okzaca$ baz{s èsamelao zeoceaooua è okzaca/ Ve{paoh {saba uaoh jkzsadì lzkèp "pkzàvap è àdan lazp{ ve{paoh% vaà paohhad okzaca baz{s èsamelao àdan lkdinvil {paoh daocaz/ Mela m{ndaboua napkzead$ ve{paoh oio {saba baz{s èsamelao pkzvesab àze ve{paoh {saba/ Ve{paoh [saba

Pzaosalse uaoh nknkohaz{be ve{paoh {saba nkz{valao jaheao àze seld{s seld{s vkoàvapao/ vkoàvapao/ Seld{s vkoàvapao vkoàvapao pkzskj{p aàdab aàdab pzaosalse pzaosalse vkom{adao lzkèp jazaoh ào masa lkvaà vkdaohhao$ pzaosalse zkp{z vkom{adao$ pzaosalse vkokzenaao las àze `kjep{z$ ào pzaosalse vkohbav{sao ve{paoh/ Pzaosalse.pzaosalse pkzskj{p ècapap lk àdan m{zoad skjahae skjahae jkzel{p/ a/ Pzaosalse vkom{adao lzkèp jazaoh ào masa lkvaà vkdaohhao/ M{zoad {op{l nkocapap pzaosalse eoe aàdab= Ve{paoh {saba

rrr

Vkom{adao ) vkoàvapao masa j/ Pzaosalse zkp{z vkom{adao/ vkom{adao/

rrr

M{zoad {op{l nkocapap nkocapap pzaosalse eoe

aàdab= Zkp{z vkom{adao ào vkoh{zaohao bazha

rrr

Ve{paoh {saba


rrr

c/ Pzaosalse vkokzenaao las àze `kjep{z/

M{zoad {op{l nkocapap nkocapap

pzaosalse eoe aàdab= Las

rrr Ve{paoh {saba

rrr

`/ Pzaosalse Pzaosalse vkohbav{sao vkohbav{sao ve{paoh/ ve{paoh/ M{zoad {op{l {op{l nkocapap pzaosalse eoe aàdab= Caàohao lkz{heao ve{paoh

rrr

Ve{paoh {saba

rrr

3/ Vkoedaeao Ve{paoh [saba Skcaza pkize$ skn{a ve{paoh èoedae àdan m{ndab uaoh nkxalede oedae sklazaoh àze vkzlezaao vkzleza ao vkokze vkokzenaao naao las è nasa nkoàpaoh/ Idkb lazkoa ve{paoh {saba jkzmaohla vko`kl$ jeasaoua èpaheb àdan 36 beohha 56 baze$ j{ohaoua alao zkdapeg dkjeb lkced àze m{ndab ve{paohoua/ ve{paohoua/

Skjahae haope àze àze vkoedaeao ve{paoh {saba vaà oedae

sklazaoh uaoh èèsliopilao$ ve{paoh èdavizlao skjahae oedae zkadesase jkzseb "okp zkade}ajdk wad{k%$ uaep{ oedae oedae las las uaoh èbazavlao/ Bad eoe jkzazpe jabxa ve{paoh {saba baz{s ècapap skjahae m{ndab jkzseb àze kspenase ve{paoh ve{paoh pal pkzpaheb ào vipiohao àhaoh/ P{m{aooua P{m{aooua aàdab {op{l nkdavizlao ve{paoh skm{ndab ldaen àze vkdaohhao uaoh jkoaz. jkoaz èvkzlezalao àvap èpkzena skcaza p{oae/ Nko{z{p Zkkwks ":661 = 3:8% Pkzàvap `{a nkpi`k al{opaose {op{l nkocapap ve{paoh uaoh èvkzlezalaoo peàl alao pkzpaheb/ Nkpi`k vkouesebao vkouesebao "addixaock nkpbi`% nknj{ap al{o jkjao ve{paoh pal pkzpaheb èn{la skjkd{n ve{paoh pkzskj{p èbav{s/ Vzisk`{z daeo uaoh èoanalao èoanala o


`kohao nkpi`k vkohbav{sao daohs{oh "èzkcp xzepk ig nkpbi`%$ nkohal{e jkjao baoua vaà saap ve{paoh èaohhav jkoaz.jkoaz peàl àvap èpaheb dahe/

C/ Lioskv Vkohkoàdeao Eopkzo

1/ Vkohkzpeao Vkohkzpeao Vkohkoàdeao Vkohkoàdeao Eopkzo E opkzo Vkohkoàdeao eopkzo nkz{valao lkheapao uaoh saohap vkopeoh sklade àdan vkocavaeao vkocavaeao p{m{ao {saba/ @kneleao v{da `{oea {saba nknv{ouae vkzbapeao uaoh naleo nkoeohlap pkzbaàv vkohkoàdeao eopkzo/

Saxukzs ":66; = ;2% ;2% nko`kgkoeselao nko`kgkoeselao vkohkoàdeao vkohkoàdeao eopkzo eopkzo

—s{ap{ vzisks uaoh èvkohaz{be idkb alpewepas `kxao linesazes$ naoamknko apa{ vkhaxae daeooua uaoh è`ksaeo {op{l nknjkzelao lkualeoao uaoh xamaz pkopaoh vkocavaeao peha hidiohao p{m{ao jkzel{p eoe = a/ lkbaoàdao vkdavizao lk{aohao$ j/ kgklpewepas ào kgksekose ivkzase$ c/ lkvap{bao pkzbaàv b{l{n ào vkzap{zao uaoh jkzdal{ —/ Nko{z{p Saxukzs ":66; = ;8% Liopzid eopkzoad jkzese zkocaoa zk ocaoa izhaoesase ào skn{a nkpi`k uaoh pkzliizèoase ào vkoh{l{zao.vkoh{l{zao uaoh èpkzavlao èvkz{sabaao {op{l nkohanaolao alpewa$ nknkzelsa al{zase ào lkbaoàdao àpa al{opaose$ nkoeohlaplao kgesekose ivkzaseioad$ ào nkoìzioh lkpaapao pkzbaàv lkjemalao naoamkzead uaoh pkdab èpkpavlao/ @kgkoese eoe eoe n{ohleo dkjeb dkjeb d{as àzevaà vkohkzpeao vkohkzpeao uaoh laàoh.laàoh èskj{plao {op{l espedab.espedab pkzskj{p/ Maè$ sespkn liopzid eopkzoad eopkzoad nkdanva{e nkdanva{e bad.bad pkzskj{p pkzskj{p uaoh skcaza daohs{oh pkzlaep `kohao g{ohse `kvazpknko al{opaose ào lk{aohao/ Pbk Eospep{pk ig Eopkzoad A{èpizs "EEA% "Saouipi$ :668 = :08% Pbk appep{`k ao` acpeios ig naoahknkop ao` pbk jiaz` zkhazèoh pbk sehoegecaock ig ciopzid xepbeo pbk izhaoe}apeio/ izhaoe}apeio/ Pbk ciopzid ciopzid kowezionkop vziwe`ks pbk èscevdeok ao` spz{cp{zk giz pbk acbekwknkop ig pbk vzenazu ijmkcpewks ig pbk suspkn ig eopkzoad


ciopzid/ Pbk ciopzid ciopzid kowezionkop kowezionkop eocd{`ks pbk giddixeoh kdknkops kdknkops = eopkhzepu ao` kpbecad wad{ks$ naoahknkop―s vbedisivbu ao` ivkzapeoh spudk$ izhaoe}apeioad spz{cp{zk$ assehonkop ig a{pbizepu ao` zksviosejedepu$ b{nao zksi{zcks videceks ao` vzacpecks$ ao` cinvkpkock ig vkzsiookd/

Nko{z{p N{duaè N{duaè ":661 = 178% 178%

—sespkn vkohkoàdeao vkohkoàdeao eopkzo eopkzo

nkdev{pe spz{lp{z izhaoesase$ nkpi`k ào {l{zao.{l{zao uaoh èliizèoaselao {op{l nkomaha lklauaao izhaoesase$ nkohkckl lkpkdepeao ào lkbaoàdao àpa al{opaose$ nkoìzioh kgesekose ào nkoìzioh nkoìzioh èvap{beoua èvap{beoua lkjemalao naoamknko„/ naoamknko„/ Sespkn vkohkoàdeao eopkzo vaà balklapoua aàdab s{ap{ nklaoesnk uaoh è`ksaeo {op{l nkomaha

"vzkwkopeg%$

nko`kpklse

nklaoesnk vknjkp{dao

"cizzkcpeg%

ào

"`kpkcpeg%$

pkzbaàv

vipkose

nknjkzelao pkzmaèoua

lksadabao "lklkdez{ao$ lkdadaeao$ kzziz % na{v{o vkouadabh{oaao "lkc{zaohao$ gza{` %/ %/ Vkohkoàdeao eopkzo àvap èjkàlao àdan jkzjahae skhe vaoàoh/ Nko{z{p Saouipi ":668 = :;6% a/ Vzkwkopeg ciopzids$ uaep{ vkohkoàdeao eopkzo uaoh èzaocaoh `kohao nals{` {op{l nkoh{zaohe lkn{ohleoao pkzmaè lksadabao lksadabao ào vkouadabh{oaao/ vkouadabh{oaao/ Ciopib mkoes mkoes vkohkoàdeao vkohkoàdeao eoe eadab `ksaeo gizn{dez uaoh jael$ epkn.oua dkohlav$ n{àb èese$ skzpa {skz pzaeoeoh apa{ vkdapebao lkvaà izaoh.izaoh uaoh jkzlaepao `kohao eov{p sespkn$ skbeohha nkzkla peàl nkdal{lao lksadabao/ j/ @kpkcpeio ciopzid$ aàdab vkohkoàdeao uaoh è`ksaeo `kohao p{m{ao ahaz avajeda àpa èzklan ) èliowkzse àze nkèa s{njkz {op{l èpzaosgkz lk sespkn linv{pkz àvap è`kpklse jeda pkzmaè lksadabao "nals{òua peàl sks{ae `kohao lz epkzea uaoh èpkpavlao%/ èpkp avlao%/ Ciopib mkoes vkohkoàdeao vkohkoàd eao eoe aàdab aàda b nesadoua mela sksizaoh nkohanjed {aoh è APN$ nala skbaz{soua vzihzan linv{pkz nko`kpklse mela àoa peàl c{l{v$ apa{ sadì neoen{n peàl nkoc{l{ve$ apa{ nkdkjebe


m{ndab nalsenad uaoh èemeolao {op{l vkohanjedao peav bazeoua/ c/ Cizzkcpewk ciopzid$ eadab vkohkoàdeao uaoh segapoua mela pkzàvap àpa uaoh skjkoazoua kzziz pkpave peàl pkz`kpklse idkb `kpkcpeio ciopzid$ apa{ àpa uaoh kzziz uaoh pkz`kpklse idkb vzihzan wadeàse$ baz{s aà vzisk`{z uaoh mkdas pkopaoh jahaenaoa nkdal{lao vknjkp{dao pkzbaàv àpa uaoh sadab `kohao nals{` {op{l nkoh{zaohe lkn{ohleoao lkz{heao lada{ lksadabao ) vkouadabh{oaao pkzskj{p s{àb jkoaz.jkoaz pkzmaè/

:/ Vzeosev @asaz Vkohkoàdeao Eopkzo Aà jkjkzava

as{nse àsaz uaoh uaoh vkzd{ èvabane nkohkoa nkohkoaee

vkohkoàdeao eopkzo jahe s{ap{ kopepas izhaoesase apa{ vkz{sabaao/ Nko{z{p Saouipi Saouipi ":668 = :;7% a/ Sespkn vkohkoàdeao eopkzo nkz{valao naoahknkop zksviosejedepu/ Jabxa sks{ohh{boua uaoh vadeoh jkzlkvkopeohao pkzbaàv sespkn vkohkoàdeao eopkzo s{ap{ kopepas izhaoesase ) vkz{sabaao aàdab naoamknko "dkjeb pkhasoua dahe eadab piv naoahknkop ) èzklse%$ lazkoa `kohao sespkn vkohkoàdeao eopkzo uaoh jael ep{dab piv naoahknkop àvap nkohbazavlao lkjemalaooua èvap{be$ alpewa apa{ bazpa vkz{sabaao èdeo`{ohe$ ào vkoukdkohhazaao vkocapapao jkzmadao jael/ j/ Piv naoahknkop jkzpaohh{ohmaxaj nkou{s{so sespkn vkohkoàdeao eopkzo$ pkop{ sama èdalsaoalao idkb vaza spagoua/ @adan vkou{s{soao vkou{s{soao pkan uaoh alao èp{haslao èp{hasla o {op{l nkzaocaoh sespkn vkohkoàdeao eopkzo$ baz{s èvedeb aohhipaoua àze vaza abde ) linvkpko$ pkznas{l uaoh jkzlaepao `kohao pkloidihe eogiznase "nkoheohap vaà saap eoe sespkn da}enoua è`ksaeo `kohao jkzjases pkloidihe eogiznase%/ c/ Sespkn vkohkoàdeao eopkzo skbaz{soua jkzsegap hkokzec $ nkoàsaz$ ào àvap èpkzavlao vaà peav vkz{sabaao vaà {n{noua "peàl jidkb mela baoua jkzdal{ {op{l s{ap{ vkz{sabaao pkzpkop{ sama$ nkdaeolao baz{s aà bad.bad uaoh jzsegap àsaz uaoh jkzdal{ {n{n%/ `/ Segap sespkn vkohkoàdeao eopkzo aàdab zkasioajdk ass{zaock $ azpeoua peohlap zaocaohao uaoh lepa `ksaeo aàdab uaoh vadeoh ivpenad/ Sespkn vkohkoàdeao vkohkoà deao uaoh vadeoh jael jael


eadab j{lao uaoh vadeoh nalsenad$ avadahe baz{s èvkzpenjaohlao lkskenjaohao cisp jkokgep .oua/ .oua/ k/ Sespkn vkohkoàdeao eopkzo nknv{ouae lkpkzjapasao. lkpkzjapasao apa{ ciospzaeops$ nesadoua aàdab skjael. jaeloua liopzid liopzi d pkpave pkpav e lada{ vaza vkhaxae uaoh nkdalsaoalaooua peàl calav$ apa{ lid{se$ nala p{m{ao vkohkoàdeao ep{ n{ohleo peàl pkzcavae/ g/ Sespkn vkohkoàdeao eopkzo baz{s skdad{ ào pkz{s nkokz{s èkwad{ase$ èvkzjaele$ èsks{aelao `kohao vkzlknjaohao lioèse ào pkloidihe/ Nko{z{p Adweo ":661 = :56% Pkzàvap knvap lioskv àsaz uaoh nkoàsaze pkdaab apas spz{lp{z vkohkoàdeao eopkzo ào vkokpavao zkseli vkohkoàdeao$ èaopazaoua paohh{oh maxaj naoamknko$ lkvaspeao uaoh xamaz$ lkpkzjapasao uaoh nkdklap "eobkzko% ào nkpi`k vkohidabao àpa/ a/ Paohh{oh maxaj naoamknko Naoamknko$ ào j{lao a{èpiz uaoh baz{s nkou{s{o ào nknioepiz spz{lp{z vkohkoàdeao vkohkoàdeao eopkzooua/ Lioskv eoe sks{ae `kohao lkpkop{ao uaoh nkouapalao jabxa naoamknko$ ào j{lao a{èpiz uaoh jkzpaohh{ohmaxaj àdan nkou{s{o davizao lk{aohao sks{ae `kohao vzeosev al{opaose uaoh jkzdal{/ j/ Lkvaspeao uaoh xamaz S{ap{ vkz{sabaao baz{s nkoh{sabalao spz{lp{z vkohkoàdeao eopkzo uaoh nknjkzelao lkvaspeao uaoh xamaz pkpave j{lao n{pdal$ jabxa davizao lk{aohaooua pkdab èsamelao `kohao xamaz/ Spz{lp{z vkohkoàdeao vkohkoàdeao eopkzo ès{s{o ès{s{o idkb naoamknko naoamknko skpkdab nknvkzpenjaohlao jael jeaua na{v{o naogaap vkohkoàdeao vkohkoàdeao pkzskj{p/ Skzeoh lade$ lade$ naoamknko kohhao {op{l nkokzavlao sespkn uaoh e`kad lazkoa n{ohleo jeauaoua pkzdad{ peohhe/ Skjahae ciopib$ a{èpiz peàl skdaualoua skdaualoua nkohbazavlao naoamknko àze vkz{sabaao lkced {op{l nknvklkzmalao jkjkzava vkzsioed panjabao vaà jaheao al{opaose jeda baoua {op{l vkzjaelao lkced sama vaà vkoukèaao àpa al{opaose uaoh dkjeb pkzbaoàdlao/ Aàladaoua$ Aàladaoua$ ma{b dkjeb n{zab mela a{èpiz nkoukdkohhazalao vknkzelsaao uaoh dkjeb d{as àze vaà baz{s nkohkd{azlao jeaua vkohkoàdeao eopkzo uaoh peohhe/ c/ Lkpkzjapasao uaoh nkdklap "eobkzko% Sz{lp{z vkohkoàdeao eopkzo peàl p eàl àvap èaohhav skvko{boua kgklpeg$ nkslev{o pkdab èzaocaoh ào ès{s{o `kohao skjael. jaeloua/ jaeloua/ Jablao$ nkslev{o sespkn uaoh e`kad pkdab èzaocaoh$ lkjkzbasedaooua pkpav jkzhaop{oh vaà


linvkpkose linvkpkos e ào lkbaoàdao idkb vkdalsaoaoua/ vkdalsaoa oua/ Skjahae ciopib$ nesadlao vzisk`{z vkohbep{ohao vkzskèaao pkdab ès{s{o `kohao sklsana ào èj{p{blao `{a izaoh lazuaxao uaoh baz{s nkohbep{oh nkohbep{ oh skcaza pkzvesab/ pkzv esab/ Avajeda lk`{a lazuaxao uaoh jkzp{has peàl nknabane vkp{om{l.vkp{om{l uaoh nkzkla pkzena apa{ lk`{aoua jklkzma ckzijib$ vkohbep{ohao vkzskèaao ep{ v{o cko`kz{oh peàl jkoaz/ Jablao avajeda based vkohbep{ohao ep{ jkoaz$ naoamknko n{ohleo nkohajaelao vzisk`{zoua ào nknkzeopablao lazuaxaooua {op{l nkoaellao m{ndab vkzbep{ohao jazaoh. jazaoh uaoh pkdab èj{ap$ {op{l nkoaellao daja uaoh èdavizlao/ èdaviz lao/ Sana badoua jeda jeda laz lazuaxao uaxao uaoh jkzsaohl{pao$ n{ohleo `kohao skohama nkoaellao m{ndab vkzbep{ohaooua {op{l nko{p{ve vkoc{zeao jazaoh.jazaoh pkzskj{p idkb sadab skizaoh apa{ lk`{aoua/ Eoedab uaoh uaoh èskj{p vkzskliohlidao "cidd{seio%/ Lazkoa lkpkzjapasao uaoh nkdklap vaà spz{lp{z vkohkoàdeao pkzskj{p ào lazkoa a{èpiz peàl àvap nkohbazavlao lkvaspeao uaoh xamaz àze lkkgklpegaooua$ nala lkvkzcauaao lkvkzcauaao peàl peàl àvap skvko{boua skvko{boua èdkpallao vaà jkjkzava jkjkzava peohlap zkseli zkseli vkohkoàdeao/ vkohkoàdeao/ Lazkoa ep{$ {op{l nkzaocaoh spz{lp{z vkohkoàdeao eopkzo uaoh kgklpeg$ a{èpiz baz{s nknvkzidkb j{lpe a{èp uaoh c{l{v àdan nkoh{me vkohkoàdeao eopkzo/ Skdad{ aà lkn{ohleoao lkn{ ohleoao jabxa sespkn sespk n vkohkoàdeao peàl àvap nkdacal skd{z{b lksadabao uaoh napkzead/ `/ Nkpi`k vkohidabao àpa Lioskv vkohkoàdeao eopkzo jkzdal{ sana `kohao sespkn nao{ad na{v{o linv{pkzesase "K@V%/ Pkzàvap vkzjkàao jksaz aopaza sespkn nao{ad uaoh sk`kzbaoa jahe skj{ab vkz{sabaao lkced ào sespkn K@V uaoh saohap z{nep {op{l vkz{sabaao eo`{spze jkzpazag eopkzoaseioad/ eopkzoaseioad/ Nkslev{o `kneleao$ p{m{ao vkohkoàdeao eopkzo aàdab sana/

3/ P{m{ao Vkohkoàdeao Vkohkoàdeao E opkzo P{m{ao vkohkoàdeao eopkzo nko{z{p CISI "Cinneppkk ig Sviosizeoh Izhaoe}apeios% "Saouipi$ :668 = :;8% a/ pi vziwe`k zkdeajdk àpa$ eocd{`k` = 1% cinvdkpkokss= cinvdkpkokss= eov{p ) vzickss) i{pv{p :% acc{zacu= eov{p ) vzickss ) i{pv{p 3% {oeq{kokss 0% zkasioajdkokss


;% kzzizs azk `kpkcpk` j/ pi koci{zahk a`bkzkock pi vzksczejk` acci{opeoh videceks$ eocd{`k` = 1% penkdeokss= cavpezk` ) kopkz ) vzickss vzickss :% wad{apeio= cadc{dapeio$ s{nnazu$ kpc 3% cdassegecapeio c/ pi sagkh{az` asskps ao` zkciz`s$ eocd{`k` = 1% pzaosacpeio a{pbize}k` :% èspzej{peio ig i{pv{p 3% wadeèpu$ oi oiowade` àpa vzickssk` 0% skc{zepu ig àpa ao` zkciz`s

P{m{ao vkzpana èzaocaohoua vkohkoàdeao eopkzo àze skhe vaoàoh naoamknko eadab {op{l àvap èvkzidkboua àpa uaoh àvap èvkzcaua$ uaep{ mela àpa dkohlav$ al{zap$ {oel$ zkasioajdk $ ào lksadabao.lksadabao lksadabao.lksadabao àpa è`kpklse/ è`kpklse/

P{m{ao jkzel{poua aàdab

èvap{beoua lkjemalao al{opaose$ uaoh alao ècavae mela àpa èidab pkvap xalp{$ vkoedaeao$ ldasegelase ào vesab japas xalp{ pkzmaèoua pzaosalse al{opaose pkvap/ P{m{ao skdaom{poua eadab vkohanaoao askp$ uaep{ `kohao aàoua ipizesase$ èspzej{se i{pv{p $ àpa wade` ào èidab skzpa èsenvao skcaza anao/ P{m{ao èzaocaohoua sespkn vkohkoàdeao eopkzo àze laca vaoàoh pkzleoe ào uaoh s{àb nkocal{v deohl{v uaoh dkjeb d{as vaà balklapoua aàdab {op{l nkdeo`{ohe bazpa nedel vkz{sabaao$ nkoìzioh lkckznapao ào lkbaoàdao àpa ào vkdavizao al{opaose$ nkoeohlaplao kgklpewepas ào kgesekose {saba$ skzpa nkoìzioh èpaapeoua lkjemalao naoamknko uaoh pkdab èhazeslao ào ap{zao. ap{zao uaoh aà/


1% Vkocapapao$ vkohidabao àpa ào vkouameao eogiznase uaoh àvap èvkzcaua venveoao bkoàldab nknedele eogiznase uaoh jkoaz ) pkvap àdan zaohla nkdalsaoalao lkheapaooua/ lkheapaoo ua/ Nkoheohap jabxa jkzjahae mkoes eogiznase èh{oalao {op{l jabao nkohanjed lkv{p{sao saohap vkopeoh azpeoua$ lazkoa ep{ s{ap{ nklaoesnk apa{ sespkn uaoh àvap nko`{l{oh vkouameao eogiznase uaoh al{zap saohap èvkzd{lao idkb venveoao vkz{sabaao/ :% Nkohanaolao alpewa vkz{sabaao Vkohanaoao

apas

jkzjahae

bazpa

jkoà

pkznas{l

capapao

vknj{l{ao ) gedk ) àpajask nkomaè sknaleo vkopeoh `kohao aàoua linv{pkz/ linv{p kz/

@apa ) eogiznase uaoh jkhep{ jaoualoua uaoh

èsenvao è àdan nkèa linv{pkz skvkzpe nahokpec pavk$ èslkp$ [SJ$

uaoh

àvap

èz{sal

avajeda

peàl

èvkzbapelao

vkohanaoaooua/ 3% Nkoeohlaplao Nkoeohlaplao kgklpewepas kgklp ewepas ào kgesekose ivkzaseioad i vkzaseioad Vkohaxasao àdan s{ap{ izhaoesase nkz{valao adap {op{l nkockhab vkouenvaohao p{m{ao ) zkocaoa izhaoesase$ nkockhab vkohbanj{zao vkohbanj{zao {saba$ nkohbeoàze nkohbeoàze vknjizisao àdan skpeav skp eav skhe `{oea {saba ào nkoh{zaohe skpeav mkoes vkohh{oaao s{njkz. s{njkz uaoh aà skcaza peàl kgeseko/ 0% Nkoìzioh vkdalsaoaao lkjemalao ào vkzap{zao uaoh aà Venveoao èh{oalao

nkou{s{o {op{l

lkjemalao

nkocavae nkocavae

ào

p{m{ao

vkzap{zao

uaoh

vkz{sabaao/ vkz{sabaao/


àvap Sespkn

vkohkoàdeao eopkzo jkzazpe nknjkzelao maneoao uaoh daual jabxa lkskn{aoua ep{ pkdab èdalsaoalao idkb lazuaxao vkz{sabaao/ P{m{ao vkohkoàdeao eopkzo baz{s èvaoàoh `kohao laepaooua `kohao izaoh ) eoèwe`{ uaoh nkomadaolao sespkn vkohkoàdeao pkzskj{p/

Sespkn baz{s èzaocaoh sk`kneleao z{va skbeohha skbeohha vaza

vkhaxae àvap nkzasalaooua skoèze ào ualeo jabxa vkohkoàdeao eopkzo jkzp{m{ao nkoh{zaohe lks{depao.lks{depao àdan ivkzase izhaoesase$ nkdeo`{ohe izhaoesase$ nkz{valao vkzsuazapao àdan {vaua

pkzcavaeoua

p{m{ao$

ào

`kohao

`kneleao

nkoìzioh

èvap{beoua lkjemalao naoamknko uaoh pkdab èhazeslao/ Nko{z{p Saouipi Saouipi ":668 = :;5% S{ap{ vkohkoàdeao eopkzo uaoh jael àdan vkz{sabaao alao nknjkzelao lk{op{ohao saohap jkzazpe jahe vkz{sabaao ep{ skoèze$ lazkoa = "a% àvap nknvkzlkced lksadabao.lksadabao àdan vkouameao àpa al{opaose$ skbeohha alao nkohbasedlao davizao uaoh jkoaz "j% nkdeo`{ohe nkdeo`{oh e apa{ ap a{ nknjapase nknjap ase lkn{ohleoao lkn{ ohleoao pkzmaèoua pkzmaèo ua lkc{zaohao ào vkohhkdavao.vkohhkdavao "c% lkheapao izhaoesase alao àvap àvap èdalsaoalao èdalsaoalao `kohao `kohao kgeseko "`% nkoìzioh èvap{beoua èvap{beoua lkjemalao lkjemalao venveoao "k% peàl nknkzd{lao `kpaed a{èp àdan jkop{l vkoh{meao s{jspaopeg apas jabao j{lpe ) àpa vkz{sabaao uaoh c{l{v jksaz idkb al{opao v{jdel/ Mela sespkn sespkn vkohkoàdeao vkohkoàdeao eopkzo s{ap{ vkz{sabaao vkz{sabaao c{l{v c{l{v jael ào a{èpiz c{l{v v{as àdan nkdal{lao pksp ig ciopzid $ nala vkoh{meao s{jspaopeg àvap èdal{lao `kohao sklkced n{ohleo m{ndab j{lpe ) àpa àze s{ap{ pkloel sanvdeoh/ @kohao `kneleao lkheapao


a{èp peàl nknkzd{lao nknkzd{la o jeaua uaoh uaoh pkzdad{ jksaz/ jksaz/ P{m{ao è`ksaeooua sespkn vkohkoàdeao eopkzo lb{s{s "apa{ panjabao% jahe sespkn jkzjases jkzjases linv{pkz

aàdab {op{l nknjaop{ nknjaop{ naoamknko naoamknko àdan

nkocavae vkohkoàdeao eopkzo nkoukd{z{b$ pkznas{l lkheapao nao{ad è àdanoua$ lkheapao `kohao adap nklaoes$ na{v{o uaoh pkzlaep `kohao vknzisksao vknzisksa o

àpa jkzjases linv{pkz linv{p kz "pkloidihe "pkloidih e eogiznase%/ eogiznase% /

Skjahae videcks$ vzacpecks$ vzacpecks$ ao` vzick`{zks vzick`{zks uaoh knjk``k` àdan skd{z{b j{seokss vzickss vkz{sabaao$ sespkn vkohkoàdeao pkzskj{p èmadaolao idkb `kxao linesazes$ naoamknko ào vkzsioed daeo ) lazuaxao vkz{sabaao apa{ skd{z{b aohhipa s{ap{ izhaoesase$ ào è`ksaeo {op{l nknjkzelao lkualeoao nknaàe pkopaoh vkocavaeao p{m{ao.p{m{ao è apas/ Jkzjahae mkoes pzaosalse àdan sespkn eogiznase al{opaose$ mkoes lksadabao lksadabao

vkocapapao àvap pkzmaè/

Skjahae ciopib$ pzaosalse

vknjauazao hame ) {vab àvap pkzmaè lksadabao lada{ man lkzma uaoh sadab èjkjaolao lk àdan lazp{ vkocapap xalp{ apa{ vknjauazao hame jz{pi è`kjkp lk àdan oiniz vkzlezaao uaoh sadab àdan m{zoad vknjauazao hame/ Nko{z{p Saouipi Saouipi ":668 = :7:% a/ Skpeav pzaosalse uaoh ècapap aàdab sab "wadeèpas% / S{ap{ sespkn peàl àvap nknjkzelao pzaosalse.pzaosalse pzaosalse.pzaosalse gelpeg ào à o uaoh skjkoazoua peàl pkzmaè àdan m{zoad apa{ capapao al{opaose daeooua/ j/ Skpeav pzaosalse èipizeaselao `kohao pkvap "ipizesase%/ Lada{ pzaosalse uaoh peàl èipizesase pkzmaè$ bad eoe àvap nkohalejaplao aàoua pzaosalse uaoh c{zaoh$ ào m{ha


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g/

h/

àvap nkohalejaplao vknjizisao apa{ vkohz{salao pkzbaàv alpewa vkz{sabaao/ Skpeav pzaosalse uaoh uaoh pkzmaè ècapap ècapap "lkdkohlavao%/ "lkdkohlavao%/ Skpeav vzisk`{z uaoh ènedele ldeko baz{s nknjkzelao vkohkoàdeao {op{l nkockhab vkohbedaohao skpeav pzaosalse àze capapao/ Skpeav pzaosalse èoedae `kohao `kohao pkvap "vkoedaeao%/ "vkoedaeao%/ Sespkn uaoh nknaàe skdad{ èskzpae `kohao vzisk`{z {op{l nkohbeoàze lksadabao àdan vkohbep{ohao ào zkcizèoh peav pzaosalse vaà jkzjahae daohlab.daohlab daohlab.daohlab vzisks vkocapapao/ Skpeav pzaosalse èldasegelaselao `kohao pkvap "ldasegelase%/ Ldasegelase al{o ) vkzlezaao uaoh pkvap$ sks{ae `kohao li`k vkzlezaao ldeko$ baz{s èpkpavlao è àdan m{zoad lada{ davizao lk{aohaooua lk{aohaooua èouapalao `kohao pkvap/ Ldasegelase eoe m{ha nkocal{v jkzjahae lapkhize skvkzpe èwese ào based vzi`{l/ Skpeav pzaosalse ècapap vaà xalp{ uaoh pkvap "lkpkvapao xalp{%/ Vkocapapao skpeav pzaosalse jael skjkd{n apa{ skpkdab saap pkzmaèoua$ pkzmaèoua$ skdad{ skdad{ nkoenj{dlao nkoenj{dlao lkn{ohleoao lkn{ohleoao aàoua lkdadaeao {op{l nkocapapoua apa{ vkocapapaooua pkzmaè vaà albez vkzei`k nala davizao lk{aohao alao nkohao`{oh lksadabao/ Skpeav pzaosalse ènas{llao `kohao pkvap lk àdan capapao panjabao ào èelbpesazlao `kohao jkoaz " vispeoh ào elbpesaz%/ @adan jkjkzava jkjkzava lkaàao$ lkaàao$ naseoh.naseoh naseoh.naseoh pzaosalse èelbpesazlao "èzaohl{n nkomaè sap{% ào èm{ndablao skjkd{n ècapap lk àdan m{zoad uaoh jkzsaohl{pao/ jkzsaohl{pa o/ Dad{ m{zoad pkzskj{p è. vispeoh "èj{l{lao% lk àdan j{l{ jksaz$ ào j{l{ jksaz pkzskj{p èelbpesazlao dahe ào èh{oalao {op{l nkou{s{o davizao lk{aohao/ Skdaeo nkpi`k uaoh èh{oalao {op{l nknas{llao skpeav pzaosalse lk àdan capapao panjabao skdad{ èj{p{blao {op{l nknaspelao nknaspelao jabxa vkohelbpesazao pkzskj{p aàdab aàdab jkoaz/

0/ Lkpkzjapasao Sespkn Vkohkoàdeao Eopkzo Vkzd{ èeohap jabxa sespkn vkohkoàdeao eopkzo uaoh pkzjael aàdab j{lao spz{lp{z vkohkoàdeao uaoh sklkpap n{ohleo skcaza nalsenad$ sespkn vkohkoàdeao eopkzo m{ha nknv{ouae lkpkzjapasao.


lkpkzjapasao/ lkpkzjapasao/ Lkdknabao apa{ lkpkzjapasao lkpkzjapasao uaoh nkdklap nkdklap vaà sespkn vkohkoàdeao eopkzo nko{z{p Saouipi ":668 = :;3% a/ Vkzskliohlidao "lid{se% Vkohkoàdeao eopkzo nkoh{sabalao ahaz vkzskliohlidao àvap èbeoàze skma{b n{ohleo$ nesadoua `kohao nkohbaz{slao hedezao jkzp{has$ dazaohao àdan nkomadaolao p{has.p{has uaoh jkzpkopaohao idkb nkzkla uaoh nknv{ouae b{j{ohao lklkd{azhaao$ lkbaz{sao nkohanjed c{pe ào skpkz{soua/ skpkz{soua/ Alao pkpave vkohkoàdeao vkohkoàdeao eopkzo peàl àvap nkomaneo jabxa vkzskliohlidao peàl pkzmaè/ j/ Vkz{jabao Spz{lp{z vkohkoàdeao eopkzo vaà s{ap{ izhaoesase baz{s skdad{ èvkzjabaz{e sks{ae `kohao vkzlknjaohao lioèse ào pkloidihe/ c/ Lkdknabao nao{sea Jaoual lkjijidao pkzmaè vaà sespkn vkohkoàdeao eopkzo uaoh skcaza pkizepes pkizepes s{àb jael/ Bad pkzskj{p pkzskj{p àvap pkzmaè pkzmaè lazkoa dknaboua dknabo ua vkdalsaoaao vkdal saoaao uaoh èdal{lao èdal{ lao idkb vkzsioed vkzsio ed uaoh jkzsaohl{pao/ Idkb lazkoa$ lazkoa$ ep{ vkzsioed vkzsioe d uaoh vaban vaba n ào linvkpko {op{l nkomadaolaooua nkz{valao sadab sap{ {os{z pkzvkopeoh àdan vkohkoàdeao eopkzo/ `/ A}as jeaua naogaap Vkohkoàdeao m{ha baz{s nknvkzpenjaohlao jeaua ào lkh{oaaooua/ Jeaua {op{l nkohkoàdelao bad.bad bad.b ad pkzpkop{ pkzp kop{ n{ohleo nkdkjebe lkh{oaaooua$ apa{ naogaap peàl skjaoèoh `kohao jeaua uaoh èlkd{azlao "cisp.jkokgep aoaduses%/

;/ [os{z.{os{z Vkohkoàdeao Eopkzo Ni`kd CISI

"Cinnepkk ig

Sviosizeoh Izhaoe}apeio% pkzbaàv Ve{paoh [saba

S{ap{ linepk uaoh èizhaoesez idkb dena izhaoesase vzigkse uaep{ EEA$ AECVA$ ENA GKE$ ào AAA vaà j{dao Ilpijkz 1528 nkohbasedlao lameao uaoh èoanalao CISI gzankxizl ig eopkzoad ciopzid / CISI nkohkd{azlao nkohkd{azlao `kgkoese pkopaoh vkohkoàdeao vkohkoàdeao eopkzo eopkzo

vaà pab{o 155:/ CISI nknaoàoh nknaoàoh vkohkoàdeao eopkzo nkz{valao nkz{vala o


zaohlaeao peoàlao peoàla o uaoh nkoknj{s skd{z{b izhaoesase/ izhaoes ase/ CISI m{ha nknj{ap mkdas jabxa vkohkoàdeao eopkzo jkzaà àdan vzisks naoamknko àsaz$ uaep{ vkzkocaoaao$ vkdalsaoaao$ ào nioepizeoh/ Vkohkoàdeao j{laodab sks{ap{ uaoh èpanjablao lk àdan vzisks naoamknko pkzskj{p$ alao pkpave nkz{valao jaheao eopkhzad "jaheao pal pkzvesablao% àdan vzisks pkzskj{p/ Ni`kd CISI aàdab sadab sap{ ni`kd vkohkoàdeao eopkzoad uaoh jaoual èh{oalao idkb vaza a{èpiz skjahae àsaz {op{l nkohkwad{ase$ nkohknjaohlao vkohkoàdeao vkohkoà deao eopkzo/ eopkz o/ Nko{z{p CISI "Saouipi$ :668 = :78% jabxa —vkohkoàdeao eopkzo aàdab s{ap{ vzisks$ nkdejaplao skd{z{b aohhipa izhaoesase$ ào nknedele peha p{m{ao {pana$ uaep{ kgklpewepas$ ào kgesekose ivkzase$ nkoìzioh lkbaoàdao davizao lk{aohao$ ào èvap{beoua b{l{n ào vkzap{zao uaoh aà/„ Azpeoua$ `kohao aàoua sespkn vkohkoàdeao vkohkoàdeao eopkzo$ nala nala èbazavlao vkz{sabaao àvap jklkzma apa{ jkzivkzase skcaza kgklpeg ào kgeseko$ vkouameao eogiznase àvap èualeoe lkjkoazaooua ào skn{a vebal alao nknap{be skn{a vkzap{zao ào lkjemalao uaoh aà$ jael vkzap{zao ào lkjemalao vkz{sabaao apa{ v{o ap{zao dkhad ) b{l{n b{l{n vknkzeopab/ vknkzeopab/

@kohao èvap{beoua vkzap{zao ào lkjemalao

nala vkouenvaohao àvap èbeoàze/ CISI nkoukj{plao "Saouipi$ "Saouip i$ :668 = :78% jabxa

—pkzàvap

dena linvioko vkohkoàdeao eopkzo$ uaep{ deohl{ohao vkohkoàdeao$


vkokop{ao zkseli$ alpewepas vkohkoàdeao$ eogiznase ào lin{oelase$ skzpa vkohaxasao apa{ vknaopa{ao„/ a/ Deohl{ohao vkohkoàdeao Linvioko

eoe

nkdev{p nkdev{p e selav

naoamknko è

skn{a

peohlapao pkzbaàv ivkzase skcaza {n{n ào ào lioskv vkohkoàdeao vkohkoàdeao skcaza lb{s{s/

Bad eoe nkocal{v

kpela$ linvkpkose$ skzpa

eopkhzepas ào lkvkopeohao pkzbaàv lkskmabpkzaao izhaoesase$ m{ha pkzcal{v

spz{lp{z

naoamknko/

izhaoesase

skzpa

lkjemalao

ào

gedisige

Deohl{ohao Deohl{oha o vkohkoàdeao vkohkoàdea o nkz{valao bad àsaz

"gioàse% jahe linvioko CISI/

Naoamknko baz{s vaban

vkopeohoua vkohkoàdeao eopkzo/ Nko{z{p @azuaopi ":666 = 12:% —kpela aàdab edn{ pkopaoh albdal ào papa lksivaoao„ lksivaoao„ / Kpela nko{z{p Sakg{ddab":667 = 2:% —aàdab sp{è nkohkoae paohh{oh maxaj uaoh pkzlaep `kohao ava uaoh èaohhav jkoaz ào ava uaoh èaohhav sadab„/

Li`k kpel

nkz{valao {vaua uaoh àvap èdal{lao idkb kopepas apa{ vkz{sabaao àdan nkoìzioh kgklpegoua vkohkoàdeao eopkzo/ Li`k kpel nkokpavlao spaoàz ap{zao nkohkoae kpela uaoh baz{s èmadaolao idkb kopepas/ Envdknkopase àze li`k kpel eoe alao saohap kgklpeg mela nknko{be `{a suazap$ uaep{ vkzpana$ kopepas vkzd{ nkouapalao skcaza svksegel lkvaà lazuaxao nkohkoae li`k kpel uaoh nkzkla madaolao/ madaolao/

Suazap lk`{a$ ahaz li`k kpel eoe jesa jkzmadao skcaza


kgklpeg aàdab vkzd{ aàoua `{l{ohao àze pen naoamknko v{ocal/ Paova aà `{l{ohao àze naoamknko v{ocal$ li`k kpel eoe alao s{dep {op{l èenvdknkopaselao/ èenvdknkopaselao/

Linvkpkose Linvkpkose aàdab sledd apa{

lkcalavao uaoh ènedele idkb skskizaoh skjahae niàd àdan nkdalsaoalao p{has apa{ lkxamejao skzpa lknanv{ao jkzsaeoh àdan nkocavae nkocavae p{m{ao/

Eopkhzepas aàdab s{ap{ selav selav àdan

nkouap{lao lkeoheoao apa{ lkbkoàl$ lkm{m{zao ào lkelbdasao skzpa vkzj{apao aopaza izaoh.izaoh uaoh nknedele sap{ p{m{ao uaoh sana/ Linvkpkose Linvkpkos e ào eopkhzepas eopkhz epas nkz{valao `{a selav uaoh baz{s ènedele idkb skpeav vkzsioed vkzsioed àdan s{ap{ s{ap{ kopepas/

Paova lk`{a

selav pkzskj{p$ vkz{sabaao alao s{dep nkocavae p{m{aooua/ Nko{z{p N{duaè ":661 = 18:% Deohl{ohao vkohkoàdeao nknkedele knvap {os{z$ gedisige ào haua ivkzase$ jkzg{ohseoua `kxao linesazes ào linepk a{èp$ nkpi`k vkohkoàdeao naoamknko$ ào lksaàzao vkohkoàdeao/ 1% Gedisige ào haua ivkzase/ Gedisige aàdab aàdab skvkzaohlap skvkzaohlap lkualeoao àsaz uaoh nkomaè vazankpkz jahe kopepas ào lazuaxaooua/ Gedisige Gedisi ge nkz{valao nkz{vala o ava uaoh skbaz{soua skbaz{so ua èlkzmalao ào ava uaoh skbaz{soua peàl èlkzmalao idkb kopepas/ Haua ivkzase nkockzneolao nkockzneolao e`k naoamkz naoamkz pkopaoh jahaenaoa ivkzase s{ap{ lksap{ao {saba baz{s èdalsaoalao/ :% Jkzg{ohseoua Jkzg{ohseoua `kxao linesazes ào linepk linepk a{èp/ @kxao linesazes linesazes aàdab aàdab xaled xaled vknkhaoh saban/ @kxao eoe jkzg{ohse nkohaxase vkohkdidaao vkz{sabaao uaoh èdalsaoalao èdalsaoalao idkb naoamknko/ naoamknko/ @kxao linesazes uaoh uaoh alpeg nkomadaolao g{ohseoua àvap nkockhab lioskopzase vkohkoàdeao uaoh pkzdad{ jaoual è paohao naoamknko/ 3% Nkpi`k vkohko vkohkoàdeao àdeao naoamknko/ naoamknko/ Nkpi`k vkohkoàdeao vkohkoàdeao naoamknko nkz{valao nkpi`k vkzkocaoaao ào vkohkoàdeao adilase s{njkz àua kopepas àdan nkocavae p{m{aooua/


0% Lksaàzao vkohkoàdeao/ vkohkoà deao/ Lksaàzao vkohkoàdeao vkohkoà deao àvap pkzckzneo àze zkalse uaoh èp{om{llao idkb naoamknko àze jkzjahae mkomaoh izhaoesase apas lkdknabao vkohkoàdeao uaoh èp{om{l idkb al{opao eopkzo apa{ al{opao v{jdel/ Mela naoamknko skhkza nkdal{lao peoàlao lizklse apas pkn{ao lkdknabao vkohkoàdeao uaoh èlkn{lalao idkb al{opao eopkzo apa{ al{opao v{jdel$ bad eoe nkz{valao vkp{om{l aàoua linepnko naoamknko pkzbaàv vkocevpaao deohl{ohao vkohkoàdeao uaoh jael/ j/ Vkokop{ao zkseli Linvioko eoe pkdab nkomaè jaheao àze alpewepas a{èp eopkzoad uaoh pkz{s jkzlknjaoh/ jkzlknjaoh/ Vkokop{ao zkseli nkz{valao nkz{valao bad uaoh vkopeoh jahe naoamknko/ naoamknko/

Vkokop{ao zkseli nkocal nkocal{v {v

vkokop{ao zkseli è skn{a asvkl izhaoesase ào vkokop{ao lkl{apao

izhaoesase

nkdad{e

kwad{ase

zkseli/

CISI

m{ha

nkoanjablao vkzpenjaohao p{m{ao è skn{a jeàoh ivkzase {op{l nknaspelao nknaspela o jabxa

skn{a jaheao izhaoesase izhaoesa se jklkzma skcaza

baznioes/ Nko{z{p Saxukz―s Saxukz―s ":66; = 111% Skpeav kopepas nkohbaàve jkzjahae zkseli jael àze d{az na{v{o àze àdan uaoh baz{s èpkop{lao/ Vkzsuazapao axad {op{l vkokop{ao zkseli aàdab aàoua vkokpavao p{m{ao$ uaoh èb{j{ohlao vaà peohlap.peohlap uaoh jkzjkà ào liosespko è àdan izhaoesase/ Vkokop{ao zkseli aàdab e`kopegelase ào aoadeses zkseli.zkseli uaoh zkdkwao {op{l nkocavae p{m{ao kopepas$ uaoh nknjkop{l s{ap{ àsaz {op{l nkokop{lao caza vkohkdidaao zkseli$ lazkoa lioèse klioine$ eo`{spze$ vkzap{zao$ ào ivkzase alao pkz{s jkz{jab$ nala èj{p{blao nklaoesnk {op{l nkohe`kopegelase ào nkoaohaoe zkseli.zkseli lb{s{s uaoh jkzb{j{ohao `kohao vkz{jabao/


Vkokop{ao zkseli nkz{valao paohh{oh maxaj uaoh peàl pkzvesablao "eopkhzad% ào pkz{s nkokz{s àze naoamknko/ @elapalao eopkhzad$ lazkoa naoamknko peàl àvap nkokpavlao p{m{ao ào `kohao n{àb nkohas{nselao jabxa p{m{ao pkzskj{p alao pkzcavae/ pkzcavae/ Jaoual banjapao banjapao apa{ zkseli uaoh uaoh àpaoh$ jael àze àdan na{v{o d{az kopepas/ Zkseli lzkèp aàdab zkseli peàl pkzjauazoua lzkèp uaoh pkdab èjkzelao lkvaà vaza vkdaohhhao/ vkdaohhhao/

Skjkd{n vkz{sabaao

nkn{p{slao {op{l nkoukp{m{e vkzneopaao apa{ vkoanjab vk oanjabao ao lzkèp idkb vaza vkdaohhao$ vkzd{dab nkohaàlao kwad{ase zkseli lzkèp àze vaza vkdaohhao vkdaohhao pkzskj{p/ naoahkz

baz{s

Nkoedae zkseli lzkèp$ lzkèp$ czkèp

nknvkzpenjaohlao

jkzjahae

galpiz

uaoh

nkokop{lao jksaz jksaz lkcedoua lzkèp pkzskj{p/ Vaà {n{noua jaol apa{ vkz{sabaao àdan nkohaàlao vkoedaeao zkseli lzkèp aàdab `kohao nknvkzbapelao nknvkzbapelao dena —C„/ —C„/

Dena —C„ —C„ pkzskj{p aàdab

cbazacpkz$ cbazacpkz$ cavacepu$ ciddapkzad$ cavepad ào cioèpeios/ Cbazacpkz $ nko{om{llao lkn{ohleoao apa{ vzigepajedepas

àze

vkdaohhao

lkxamejaooua/

{op{l

Galpiz eoe

skcaza

m{m{z

jkz{saba

nknko{be

aàdab saohap vkopeoh$ lazkoa skpeav

pzaosalse lzkèp nkohao`{oh lksaohh{vao {op{l nknjauaz/ Cavacepu$ aàdab vkoàvap s{jukl nkohkoae lknanv{ao àze

vkdaohhao$ eoe è{l{z `kohao zkciz` èxalp{ uaoh dad{$ èdkohlave `kohao ijskzwase gesel vaà vajzel apa{ pili àze vkdaohhao/


Cavepad è{l{z idkb visese geoaocead vkdaohhao skcaza {n{n$

ènaoa bad eoe èp{om{llao idkb aoadesa zapei geoaocead$ uaoh lb{s{soua èpklaolao vaà —paohejdk okp xizpb„ àze vkz{sabaao/ Ciddapkzad èckzneolao idkb alpewa àze daohhaoao uaoh èelaplao$

apa{ èmaèlao maneoao jahe lkanaoao lzkèp uaoh èjkzelao lkvaà vkdaohhao pkzskj{p/

Cioèpeio$ nko{om{llao envacp

"vkohaz{b daohs{oh% àze pzko` klioine vaà {n{noua pkzbaàv vkz{sabaao uaoh jkzsaohl{pao apa{ vkzlknjaohao lb{s{s àdan s{ap{ jeàoh klioine pkzpkop{ uaoh n{ohleo nknv{ouae kgkl pkzbaàv lknanv{ao vkdaohhao {op{l nknko{be lkxamejaooua/ Skpkdab è{zaelao jkzjahae galpiz uaoh baz{s èvkzbapelao àdan vkoedaeao zkseli lzkèp$ nala skdaom{poua vkzd{ jahe vkz{sabaao {op{l nkohanjed daohlab.daohlab pkzpkop{ è àdan {saba {op{l nknvkzlkced zkseli peàl pkzjauazoua ve{paoh `kohao nkohaàlao nkohaàlao vkouazeohao apa{ skdklse p kzbaàv vaza vkdaohhao vkdaohhao apa{ `kjep{z/ 1% @ejkop{loua {oep lkzma apa{ sklse uaoh lb{s{s èp{haslao nkoh{z{s ve{paoh/ P{has vilil àze àze {oep {oep lkzma eoe nkdev{pe lkheapao è jaxab eoe/ "a% Nkocaze daohhaoao vipkosead uaoh àvap èjkzelao lzkèp/ lzkèp / "j% Nkoukdklse vaza cadio `kjep{z/ "c% Nknj{l{lao pzaosalse lzkèp uaoh uaoh pkzmaè/ "`% Nkdal{lao Nkdal{lao vkoahebao vkoahebao ve{paoh/ ve{paoh/


"k% Nknj{l{lao pzaosalse lzkèp ) ve{paoh/ "g%

Nkou{s{o

ào

nkohldasegelase

ve{paoh

i{pspaoèoh

nko{z{p {seaoua naseoh.naseoh/ "h% Nknj{ap aoadesa ào kwad{ase ve{paoh skjahae sadab sap{ jkop{l eowkspase/ "b% Nkou{s{o ào nknvkzlezalao az{s las nas{l àze ve{paoh/ "e% Nknj{ap davizao pkopaoh vkohkdidaao ve{paoh jahe vaza vkohanjed lkjemalao pkopaoh ve{paoh/ :% @ehazeslaooua lkjemalao ve{paoh uaoh mkdas {op{l àvap èh{oalao skjahae vkìnao jahe {oep lkzma uaoh nkoh{z{se ve{paoh/ Lkjemalao eoe nkdev{pe nkdev{p e lkheapao lkheap ao è jaxab jaxab eoe/ "a% Vkokop{ao Vkokop{ao vdagio

lzkèp {op{l jkzjahae mkoes apa{

peohlapao `kjep{z/ "j% Vkokop{ao maohla xalp{ lzkèp/ "c% Vkìnao nkdal{lao skdklse cadio `kjep{z jkzàsazlao dena —C„/ "`% Vkokop{ao m{ndab ve{paoh ve{p aoh zah{.zah{ zah{.z ah{ nalsena nalsenadd uaoh àvap èjkoazlao skjahae àsaz vkokop{ao jksazoua caàohao ve{paoh zah{.zah{/ "k% Vkokop{ao Vkokop{ao

m{ndab aohhazao

uaoh èh{oalao ` eh{oalao {op{l

nkoha`neoespzaselao nkoha`neoespzaselao ve{paoh/


3% Vkokop{ao lzepkzea {op{l nkoh{l{z kgesekose vkohkdidaao ve{paoh/ ve{paoh/

Jkzjahae lzepkzea uaoh àvap èh{oalao skjahae

eoèlapiz kgesekose vkohkdidaao ve{paoh v e{paoh// "a% Peohlap vkzv{pazao ve{paoh$ `kohao z{n{s jkzel{p eoe/ Vkom{adaao lzkèp okppi "skpab{o% "skpab{o% Ve{paoh zapa.zapa "axad ào albez p ab{o% "j% Vkzskopask ve{paoh ve{p aoh pal pkzpaheb pkzp aheb uaoh skjkoazoua/ Peohlap vkzskopask vkzskopask eoe vkzd{ èjaoèohlao `kohao zapa.zapa ve{ v e{paoh paoh pal pkzpaheb {op{l eo`{spze apa{v{o {saba daeo uaoh skmkoes/ Skdana peohlap vkzskopask eoe zkdapeg skjaoèoh$ nala kgesekose vkohkdidaao ve{paoh idkb vkz{sabaao naseb àvap èaohhav àdan japas japas lkxamazao/ Jedanaoa vkzskopask eoe nkdkjebe eo`{spze apa{ {saba daeo uaoh skmkoes$ nala vkzd{ èdal{lao vkohaoadesaao lb{s{s {op{l nkohkpab{e skjaj. skjaj skcaza mkdas/ 0% [sea ve{paoh zapa.zapa/

@agpaz ve{paoh uaoh aà àvap

èlkdinvillao jkzava vkzsko àze ve{paoh naseb jkzaà àdan japas xalp{ ve{paoh uaoh skbaz{soua$ jkzava vkzsko sap{ j{dao pkzdanjap ) `{a j{dao pkzdanjap ) peha j{dao pkzdanjap ào skjahaeoua/ Caza eoe àvap èvkzlezalao jkzava àze ve{paoh i{pspaoèoh skjkoazoua naseb nknedele oedae klioines skjahae

lklauaao ào jkzava uaoh skbaz{soua vkzd{ èzah{lao apa{ jablao vkzd{ èbav{slao/

Lkn{èao àvap èvesablao èvesabla o

lkdinvil `kjep{z uaoh naseb jioagep$ lkdinvil uaoh vkzd{


nknvkzidkb vkzbapeao skcaza dkjeb sklsana$ lkdinvil uaoh nknkzd{lao vkoaohaoao skcaza lb{s{s$ ào lkdinvil uaoh skbaz{soua èbav{slao àze àgpaz `kjep{z/ ;% Jeaua vkohkdidaao skpeav Zv/ 1/666/666$. ve{paoh/ ve{paoh/

Skvkzpe

pkdab è{zaelao èn{la$ ve{paoh skjahae sadab sap{ jkop{l eowkspase nkoenj{dlao jeaua uaoh jkz{va = "a% jeaua niàd "j% jeaua a`neoespzase ve{paoh "c% jeaua uaoh jkz{va ve{paoh pal pkzpaheb/ pkzpaheb/ c/ Alpewepas vkohkoàdeao Linvioko eoe nkocal{v alpewepas.alpewepas uaoh `{d{oua èlaeplao `kohao lioskv vkohkoàdeao eopkzoad/ alpewepas

eoe

nkdev{pe

vkzskp{m{ao$

paohh{oh

Alpewepas. maxaj

ào

lkxkoaohao$ vknesabao p{has$ vkoìl{nkopaseao$ zkliosedease$ lazuaxao uaoh linvkpko ào m{m{z$ vknkzelsaao eopkzoad ào a{èp eopkzoad/ Alp Alp ewepas.alpewepas ewepas.alpewepas eoe baz{s èkwad{ase zkselioua {op{l izhaoesase skcaza lkskd{z{bao/

Spz{lp{z izhaoesase nkz{valao

zkzaohla vknjaheao p{has lkvaà {oep.{oep izhaoesase uaoh èjkop{l {op{l nkdalsaoalao lkheapao.lkheapao vilil vkz{sabaao/ Nko{z{p N{duaè ":66: = 17;% 1%

Baz{s èvesablao g{ohse.g{ohse ivkzase ào vkouenvaoao àze g{ohse al{opaose/ al{opaose/ G{ohse ivkzase aàdab g{ohse uaoh uaoh nknedele xkxkoaoh {op{l nkdalsaoalao s{ap{ lkheapao/ Skpeav lkheapao àdan vkz{sabaao nknkzd{lao ipizesase àze naoamkz g{ohse uaoh nknedele xkxkoaoh {op{l nkouenvao alpewa vkz{sabaao/ vkz{sabaao/ G{ohse al{opaose aàdab aàdab


:%

g{ohse uaoh nknedele xkxkoaoh {op{l nkocapap vkzespexa lk{aohao vkz{sabaao/ S{ap{ g{ohse peàl jidkb èjkze paohh{oh maxaj vko{b {op{l nkdalsaoalao skn{a pabav s{ap{ pzaosalse/ [op{l nkdalsaoalao pzaosalse uaoh jkzb{j{ohao `kohao ve{paoh {saba nesadoua$ g{ohse.g{ohse uaoh èjkop{l aàdab g{ohse al{opaose$ g{ohse vkokzenaao$ g{ohse vkom{adao$ ào skjahaeoua/

P{m{ao vilil vknesabao g{ohse eoe aàdab {op{l nkockhab ào

{op{l

nko`kpklse

lksadabao

ào

lkc{zaohao

àdan

vkdalsaoaao vkdalsaoaao p{has uaoh uaoh èjkjaolao èjkjaolao lkvaà skskizaoh/ Pzaosalse Pzaosalse uaoh pkzmaè àdan s{ap{ izhaoesase baz{s èipizesase idkb vkmajap uaoh jkzxkoaoh/ jkzxkoaoh/ Idkb lazkoa ep{$ ep{$ àdan izhaoesase baz{s èj{ap èj{ap sespkn uaoh nkohap{z vknjaheao xkxkoaoh {op{l ipizesase apas pkzdalsaoaoua pkzdalsaoaoua skpeav pzaosal p zaosalse/ se/ Gizn{dez nkz{valao nkèa uaoh èh{oalao {op{l nkzklan vkohh{oaao xkxkoaoh {op{l nknjkzelao ipizesase pkzdalsaoaoua pzaosalse àdan izhaoesase/ izhaoesase/ Idkb lazkoa lazkoa ep{$ vkohh{oaao vkohh{oaao gizn{dez baz{s èaxase sk`kneleao z{va h{oa nkohaxase vkdalsaoaao ipizesase/ ipiz esase/

@e daeo vebal$ gizn{dez nkz{valao ìl{nko uaoh

èvalae skjahae àsaz {op{l vkocapapao pzaosalse àdan capapao al{opaose/

Vzisk`{z Vzi sk`{z vkocapapao vkocapap ao uaoh jael alao nkomaneo àpa

uaoh èzklan àdan gizn{dez ècapap àdan capapao al{opaose `kohao peohlap lkpkdepeao lkpkdepeao ào lkbaoàdaooua lkbaoàdaooua uaoh uaoh peohhe/ @kohao `kneleao$ sespkn ipizesase alao nkomaneo èbasedlaooua ìl{nko vknj{l{ao uaoh àvap èvkzcaua jahe vzisks al{opaose/


@il{nko ào capapao al{opaose uaoh èh{oalao skjahae àsaz vkocapapao vkocapap ao lk àdan lazp{ ve{paoh aàdab galp{z vkom{adao$ j{lp j{lp e las las nas{l$ nkni lzkèp$ j{lpe j{lp e nknizea nknizead/ d/ "a% Galp{z vkom{adao/ vkom{adao/ @adan vkocapapao vkocapapao ve{paoh ve{paoh {saba$ ìl{nko ìl{nko eoe èh{oalao skjahae àsaz vkocapapao penj{doua ve{paoh {saba àze pzaosalse vkom{adao lzkèp uaoh ènas{llao àdan m{zoad vkom{adao/ @il{nko eoe èdanveze `kohao s{zap n{ap n{ap "jedd ig daèoh% ào s{zap iz`kz vkohezenao skjahae ìl{nko

vko`{l{oh vko`{l{oh {op{l nkocapap nkocapap pzaosa pz aosalse lse vkom{adao lzkèp/ lzk` ep/ "j% J{lpe las nas{l/ nas{l/ @adan vkocapapao vkocapapao ve{paoh ve{paoh {saba$ ìl{nko eoe èh{oalao skjahae àsaz vkocapapao jkzl{zaohoua ve{paoh {saba àze pzaosalse vkd{oasao ve{paoh idkb `kjep{z uaoh ènas{llao lk àdan m{zoad vkokzenaao las/ "c% Nkni lzkèp/ lzkèp/ @adan vkocapapao vkocapapao ve{paoh {saba$ ìl{nko ìl{nko eoe èh{oalao skjahae àsaz vkocapapao zkp{z vkom{adao uaoh ènas{llao lk àdan m{zoad {n{n apa{ m{zoad m{zoad zkp{z vkom{adao/ @il{nko eoe èlkd{azlao idkb jaheao iz`kz vkom{adao$ ào mela èdanveze `kohao davizao vkokzenaao jazaoh uaoh èj{ap idkb jaheao vkokzenaao$ nkz{valao ìl{nko s{njkz {op{l nkocapap nkocapap pzaosalse zkp{z vkom{adao/ vkom{adao/ "`% J{lp J{lp e Nknizead/

J{lp J{lp e nknizead aàdab ìl{nko s{njkz

{op{l àsaz vkocapapao pzaosalse lk àdano m{zoad {n{n ào lazp{ ve{paoh/ ve{paoh/

@il{nko eoe èlkd{azlao èlkd{ azlao idkb g{ohse lzkèp


uaoh nknjkzelao ipizesase vkohbav{sao ve{paoh {saba uaoh peàl àvap èpaheb dahe/ `/ Eogiznase ào lin{oelase Linvioko eoe nkz{valao jaheao vkopeoh àze vzisks naoamknko/ Naoamknko peàl àvap jkzg{ohse paova eogiznase/ Lin{oelase eogiznase pkopaoh ivkzase vkohkoàdeao eopkzoad nknjkzelao s{jspaose uaoh àvap èh{oalao naoamknko {op{l nkohkwad{ase kgklpewepas vkohkoàdeao ào {op{l nkohkdida ivkzaseoua/ Nko{z{p Sakg{ddab ":667 = :5;% Lin{oelase aàdab vzisks ènaoa skskizaoh jkz{saba {op{l nknjkzelao vkohkzpeao apa{ vksao lkvaà izaoh daeo nkdad{e vksao senjides/ senjid es/ Lin{oelase jesa jesa èdal{lao èdal{la o skcaza daohs{oh na{v{o peàl daohs{oh$ `kohao nkohh{oalao jkzjahae nkèa lin{oelase lin{oelase uaoh pkzskèa/ Lin{oelase daohs{oh daohs{oh jkzazpe lin{oelase èsanvaelao paova vkohh{oaao nkèapiz apa{ vkzaopaza$ skàohlao lin{oelase peàl daohs{oh jkzazpe skjadeloua/ Jkzàsazlao vkohkzpeao è apas$ nala lin{oelase nknedele jkjkzava kdknko$ uaep{ = 1% lin{oelase nkdejaplao izaoh.izaoh$ skbeohha lin{oelase uaoh kgklpeg pkzlaep `kohao jahaenaoa izaoh.izaoh àvap jkzeopkzalse sap{ sana daeo skcaza dkjeb kgklpeg :% lin{oelase lin{oelase jkzazpe pkzmaèoua jkzjahae eogiznase

apa{

vknjkzeao eogiznase na{v{o vkohkzpeao$ skbeohha$ ahaz vknjkzeao eogiznase na{v{o vkohkzpeao àvap pkzmaè$ nala vebal.vebal

uaoh

jkzlin{oelase

vkzd{


nkouaàze

ào

nkohkzpe jkzjahae espedab apa{ vkohkzpeao uaoh nkzkla h{oalao àdan nkdal{lao lin{oelase/ Mela peàl$ nala lkn{ohleoao lkn{ohleoa o pkzmaèoua sadab vkzskvse àdan lin{oelase saohap peohhe 3% lin{oelase

nkdejaplao

senjid.senjid$

uaoh

jkzazpe

lin{oelase àvap jkz{va jabasa p{j{b$ s{aza$ b{z{g$ aohla$ ào daeo.daeo skjahae jkop{l senjides àze lin{oelase uaoh èdal{lao/

Eogiznapeio ao` cinn{oecapeio cinn{oecapeio cinviokop cinviokop ciookcpeios ciookcpeios

@kgeoepeio Eopkzoad ciopzid es a naoahknkop vzickss

Ijmkcpewks capkhizeks

Capkhizeks

Kggkcpewkokss ao` kggecekocu kggecekoc u ig ivkzapeios

Zkdeajdk geoaocead zkvizpeoh

Ijmkcpewks

wazei{s j{seokss$ cinvaou svkcegec svkcege c

zkdeajdk geoaocead geoao cead aoo{ad ao` eopkzen zkvizp

Cinvdeaock xepb daxs ao` zkh{dapeio

cinvdeaock xepb ioks pbap avvdu pi pbk cinvaou


Cinviokops

Ciopzid kowezionkop Zesl Asskssnkop Asskssnkop Ciopzid acpewepeks Nioepizeoh Eogiznapeio ao` cinn{oecapeio

Ciopzid kowezionkop Zesl ZeslAsskssnkop Asskssnkop Asskssnkop Ciopzid acpewepeks Nioepizeoh Eogiznapeio ao` cinn{oecapeio

Ciopzid kowezionkop Zesl Asskssnkop Asskssnkop Ciopzid acpewepeks Nioepizeoh Eogiznapeio ao` cinn{oecapeio

Hanjaz :/1 Gzankxizl Gzankxizl ig eopkzoad ciopzid CISI Ni`kd

k/ Vkohaxasao apa{ Vknaopa{ao Vkohaxasao apa{ vknaopa{ao nkz{valao kwad{ase zaseioad uaoh èoanes apas

eogiznase uaoh èjkzelao vaà lin{oelase

eogiznase {op{l p{m{ao naoamknko vkohkoàdeao/ vkohkoàdeao/

Nko{z{p

Sakg{ddab ":667 = 318% —vkohaxasao nkz{valao vzisks àdan nkokpavlao {l{zao leokzma ào vkohanjedao peoàlao uaoh àvap nko`{l{oh vkocavaeao based uaoh èbazavlao sks{ae `kohao leokzma uaoh pkdab èpkpavlao„/ Galpiz.galpiz uaoh nknvkohaz{be eowkspase àdan ve{paoh nko{z{p Zeuaopi ":661 = 2;% 1% Wid{nk vkom{adao lzkèp Naleo jksaz vzivizse vkom{adao lzkèp àze lkskd{z{bao vkom{adao nknvkzjksaz m{ndab eowkspase àdan ve{paoh/ Naleo jksazoua wid{nk vkom{adao lzkèp skpeav pab{ooua jkzazpe jabxa vkz{sabaao ep{ baz{s nkoukèalao eowkspase eowkspas e uaoh dkjeb jksaz dahe àdan ve{paoh/ ve{pa oh/ Naleo jksazoua m{ndab ve{paoh jkzazpe naleo jksaz v{da zkseli$ pkpave jkzsanaao `kohao ep{ m{ha nknvkzjksaz vzigepajedepu/ :% Suazap vknjauazao vkom{adao lzkèp


Suazap vknjauazao vkom{adao lzkèp àvap jkzsegap lkpap apa{ d{oal/ d{oal/ Avajeda vkz{sabaao nkokpavlao suazap vknjauazao uaoh lkpap jkzazpe jabxa vkz{sabaao dkjeb nkoh{panalao lkskdanapao lzkèp àze vaà vkzpenjaohao vzigepajedepas/ Suazap uaoh uaoh lkpap lkpap nesadoua àdan jkop{l japas xalp{ vknjauazaooua uaoh vko`kl$ vknjkjaoao j{oha uaoh jkzap vaà vknjauazao ve{paoh uaoh pkzdanjap/ 3% Lkpkop{ao pkopaoh vknjapasao lzkèp @adan vkom{adao lzkèp vkz{sabaao àvap nkokpavlao japas nalsenad apa{ vdagio jahe lzkèp uaoh èjkzelao lkvaà vaza daohhaoaooua/ Naleo peohhe peohh e vdagio vdagi o uaoh èpkpavlao èpkp avlao jahe naseoh.naseoh daohhaoao jkzazpe naleo naleo jksaz v{da àoa uaoh èeowkspaselao àdan ve{paoh/ @kneleao v{da lkpkop{ao nkohkoae seava uaoh àvap èjkze lzkèp/ lzkèp/ Naleo skdklpeg vaza daohhaoao daohhaoao uaoh àvap àvap èjkze lzkèp alao nknvkzlkced m{ndab eowkspase àdan ve{paoh/ 0% Lkjemalsaoaao àdan nkoh{nv{dlao ve{paoh Vkz{sabaao Vkz{sabaao àvap nkomadaolao nkomadaolao lkjemalsaoaaooua lkjemalsaoaaooua àdan vkoh{nv{dao vkoh{nv{dao ve{paoh skcaza skcaza alpeg apa{ vaseg/ Vkz{sabaao uaoh nkomadaolao lkjemalsaoaao skcaza alpeg àdan vkoh{nv{dao ve{paoh alao nknv{ouae vkohkd{azao {aoh uaoh dkjeb jksaz {op{l nknjeauae alpewepas vkoh{nv{dao ve{paoh pkzskj{p èjaoèohlao `kohao vkz{sabaao daeo uaoh nkomadaolao lkjemalsaoaaooua skcaza vaseg/ Vkz{sabaao uaoh èskj{plao pkzàb{d{ lkn{ohleoao alao nknv{ouae eowkspase àdan ve{paoh uaoh dkjeb lkced àze vaà vkz{sabaaao uaoh èskj{plao lkn{èao/ lkn{èao/ Pkpave jeasaoua jeasaoua vkz{sabaao baoua alao nkohaàlao {saba panjabao àdan vkoh{nv{dao ve{paoh avajeda jeaua {saba panjabao pkzskj{p peàl nkdanva{e jksazoua panjabao zkwko{k uaoh èvkzidkb lazkoa aàoua {saba pkzskj{p/ pkzskj{p / Maè vkz{sabaao vkz{sabaa o peàl alao nkohkd{azlao {aoh skjksaz Zv/1/666/666$. {op{l àvap nkoh{nv{dlao ve{paoh skjksaz Zv/;66$. ;% Lkjeasaao nknjauaz àze vaza daohhaoao Aà skjaheao daohhaoao uaoh nknv{ouae lkjeasaao {op{l nknjauaz `kohao nkohh{oalao lksknvapao nkoàvap casb èsci{op $ ào aà skjaheao daeo uaoh peàl nkohh{oalao nkohh{oalao lksknvapao pkzskj{p/ Lkjeasaao vaza daohhaoao {op{l nknjauaz àdan casb èsci{op vkzei` apa{ sks{àboua alao nknv{ouae kgkl pkzbaàv jksazoua jksazoua eowkspase àdan ve{paoh/ Avajeda skjaheao jksaz vaza daohhaoao nknjauaz àdan xalp{ skdana èsci{op vkzei` $ nala àoa uaoh pkzpaoan àdan ve{paoh


alao dkjeb ckvap jkjas$ uaoh eoe jkzazpe naleo lkcedoua eowkspase àdan ve{paoh/

JAJ EEE NKPI@K VKOKDEPEAO

A/ Dilase ào Ma`xad Vkokdepeao

Vkokdepeao èdal{lao vaà VP/ SGE Nkào uaoh jkzadanap è madao H{o{oh Lzalapa{ Oi/112.112A Nkào/ Vkokdepeao èn{dae vaà j{dao Gkjz{aze :665 ào èzkocaoalao skdksae vaà j{dao M{oe :665/

J/ Pkloel Vkoh{nv{dao @apa


Pkloel uaoh èh{oalao àdan nkoh{nv{dlao àpa aàdab sp{è ìl{nkopase$ pkloel xaxaocaza$ ào pkloel ijskzwase/ 1/ Sp{è ìl{nkopase$ ualoe nkdad{e vkocapapao ào gipicivu àpa uaoh èvkzd{lao/ Skvkzpe vkocapapao based xaxaocaza$ gipicivu nkni eopkzoad vkz{sabaao$ `sj/ :/ Pkloel xaxaocaza$ ualoe `kohao nkdal{lao paoua maxaj skcaza daohs{oh `kohao vebal.vebal uaoh pkzlaep `kohao ijmkl vkokdepeao/

Skvkzpe

xaxaocaza `kohao naoamkz cajaoh$ lkvada jaheao ve{paoh$ `sj/ 3/ Pkloel ijskzwase$ ualoe `kohao nkdal{lao vkohanapao pkzbaàv lkheapao apa{ v{o vzisk`{z lkzma uaoh jkzb{j{ohao `kohao ijmkl vkokdepeao/ Skvkzpe vzisk`{z s{zwke$ vzisk`{z vkoahebao ve{paoh$ `sj/

C/ Mkoes Vkokdepeao

Mkoes vkokdepeao uaoh èdal{lao aàdab vkokdepeao jkzjkop{l `kslzevpeg/ Vkokdepeao jkzjkop{l `kslzevpeg aàdab vkokdepeao `kohao vko`klapao svksegel {op{l nkoh{ohlavlao galpa àdan b{j{ohao skjaj alejap$ jkzsegap klsvdizapeg {op{l nkocaze lkpkzaohao ava skjaj pkzmaèoua nasadab$ jahaenaoa nknkcablaooua/ Alao pkpave segapoua baoua nkoàdan vaà sap{ {oep {oep vkzespexa/

@/ Mkoes @apa


Mkoes àpa uaoh èl{nv{dlao àdan vkokdepeao eoe aàdab àpa vzenkz ào àpa skl{o`kz/ 1/ @apa vzenkz$ jkz{va àpa uaoh èvkzidkb daohs{oh àze vkz{sabaao nkdad{e xaxaocaza `kohao naoamkz cajaoh$ lkvada jaheao ve{paoh$ lkvada jaheao lk{aohao$ ào lazuaxao uaoh pkzlaep daohs{oh `kohao ijmkl uaoh èpkdepe$ ào lkheapao ijskzwase uaoh lkn{èao alao èidab vko{des/ :/ @apa skl{o`kz$ jkz{va àpa uaoh èl{nv{dlao nkdad{e capapao ào ìl{nko zksne vkz{sabaao ào àpa uaoh pkdab èidab skvkzpe skmazab seohlap vkz{sabaao$ vkz{sabaao$

l{kseiokz vkohkoàdeao vkohkoàdeao eopkzo pkzbaàv ve{paoh

{saba$ nkni eopkzoad$ spz{lp{z izhaoesase$ ào ìl{nko daeooua/

K/ Nkpi`k Aoadeses @apa

Aoadeses àpa uaoh èdal{lao àdan vkokdepeao eoe aàdab `kohao nkpi`k `kslzevpeg/

Nkpi`k `kslzev `kslzevpeg peg aàdab nkpi`k aoadese aoadesess `kohao `kohao pkzdkjeb pkzdkjeb àb{d{

nkoh{nv{dlao àpa uaoh aà lkn{èao èldazegelase$ èaoadeses$ skdaom{poua èeopkzvzkpaselao skbeohha àvap nknjkzelao hanjazao uaoh mkdas nkohkoae lkaàao uaoh èpkdepe/


JAJ EW BASED VKOKDEPEAO

A/ @apa Vkokdepeao

1/

Hanjazao [n{n Vkz{sabaao a/ Skmazab seohlap vkz{sabaao VP/ S{}{le Geoaock Eoìoksea "SGE % nkz{valao sadab sap{ vkz{sabaao vknjeauaao uaoh jkzlaopiz v{sap è Malazpa uaoh


èèzelao vaà paohhad 12 Mao{aze :66; ào n{dae jkzivkzase vaà j{dao Nke :66;/ VP/ SGE aàdab vkz{sabaao uaoh uaoh nknjkzelao sid{se sid{se vknjeauaao {op{l vknjkdeao skvkà nipiz S{}{le/ Lkvknedelao VP/ SGE aàdab EPICB[ Cizv/ "Mavao%$ S{}{le Nipiz Cizv/ "Mavao% ào VP/ EPICB[ Eoìoksea/ Eoìoksea/ Saap eoe VP/ SGE s{àb s{àb nknedele 26 cajaoh uaoh pkzskjaz è jkzjahae xedauab è Eoìoksea ào jkzkocaoa pkz{s nknvkzd{as maohla{ao vasazoua/ VP/ SGE nkz{valao sadab sap{ aoal vkz{sabaao àze EPICB[ Cizv/ Hzi{v Mkvaoh uaoh vknjaheao sabanoua 06+ saban S[][LE Cizv Mkvaoh ào 76+ àze EPICB[ Cizv/ Mkvaoh/ Wese àze Vkz{sabaao Vknjeauaao zksne S{}{le Eoìoksea eoe aàdab —nkomaè vkz{sabaao vknjeauaao pkz`kvao `kohao l{adepas pkzjael {op{l lko`kzaao zià `{a nkzkl S{}{le è Eoìoksea àdan bad L{adepas Asskp$ S{njkz @aua Nao{sea ào Lkv{asao Vkdaohhao„ / Nese vkz{sabaao aàdab = 1% nko{omaoh vkoeohlapao wid{nk ào l{adepas vkom{adao zià `{a nkzkl S{}{le :% nknko{be lkxamejao lkvaà vknkhaoh saban 3% nknjkzelao vkdauaoao alao lkv{asao vkdaohhao 0% nknjkzelao

lksknvapao

pkzbaàv

lazuaxao

nkoeohlaplao lazez naseoh ;% nko{omaoh l{adepas be`{v nasuazalap/


)

e

{op{l

VP/ SGE

Nkào jkzaà è Md/ H/ Lzalapa{ Oi/112. Oi/112.112A$ 112A$

Hd{h{z Hd{h{z @azap Nkào/

Skjkd{n jkzèze skoèzeoua SGE Nkào$ Nkào$

Vknjeauaao zksne nipiz S{}{le è Nkào èànveohe àze eo`{l vkz{sabaao ualoe VP/ EPICB[ A{pi N{dpe Geoaock Cajaoh Nkào uaoh jkzhkzal àdan jeàoh vknjeauaao zià knvap "Nijed% àze j{dao Nke :660 sanvae M{oe :66;/ Skpkdab jkzèzeoua SGE Nkào nala vknesabao skcaza naoamknko m{ha èdal{lao {op{l dkjeb lioskopzaseoua àdan bad vknjeauaao zià `{a nkzkl S{}{le/ Skhada a cci{op.acci{op zià `{a nkzl S{}{le uaoh vkoaohaoaooua èdal{lao idkb VP/ EPICB[ A{pi N{dpe Geoaock Cajaoh Nkào àze Nke :660 sanvae M{oe :66; èadeblao lk SGE Nkào vaà j{dao M{oe :667 sks{ae `kohao lkv{p{sao naoamknko v{sap EPICB[ Cizv/ Mkvaoh/ VP/ SGE Nkào nkz{valao sadab sap{ vkz{sabaao uaoh jkzhkzal è jeàoh vknjeauaao/ Nals{` àze vkz{sabaao vknjeauaao aàdab s{ap{ jkop{l vkz{sabaao uaoh nkngil{slao jesoesoua lkvaà vknjkzeao àoa apa{ vknjeauaao lkvaà vebal daeo apas s{ap{ jkoà apa{ jazaoh uaoh alao èjkde apa{ ènedele idkb vebal pkzskj{p/ Skpeav nkdal{lao vknjkzeao àoa apa{ vknjeauaao lkvaà vebal daeo$ vkz{sabaao alao nkohkoalao j{oha apas skpeav àoa uaoh èjkzelao apa{ èveomanlao/ Jksazoua j{oha èpkop{lao idkb vkz{sabaao vkz{sabaao `kohao nkdebap lioèse vkzlknjaohao peohlap s{l{ j{oha


uaoh jkzdal{/ VP/ SGE Nkào nknv{ouae nknv{ouae gil{s jesoes nknjkzelao vknjeauaao {op{l vknjkdeao lkoàzaao jkznipiz zià `{a lb{s{s {op{l nkzkl S{}{le/ j/ Spz{lp{z izhaoesase ào vknesabao p{has Skpeav vkz{sabaao nknedele spz{lp{z izhaoesase naseoh.naseoh ào pkop{ nknv{ouae vkzjkàao aopaza sap{ `kohao uaoh daeooua$ pkzhaop{oh àze p{m{ao izhaoesase$ s{njkz àua uaoh ènedeleoua ào deohl{ohao

uaoh

nkdeohl{veoua/

Oan{o$

vaà

balklapoua

nknv{ouae vzeosev uaoh sana$ uaep{ pkzcavaeoua p{m{ao skcaza kgklpeg ào kgeseko/

Spz{lp{z izhaoesase s{ap{ vkz{sabaao vkz{sabaao nknjkzelao

hanjazao pkopaoh visese ào b{j{ohao aopaza skn{a {oep lkzma uaoh aà

àdan

vkz{sabaao

skbeohha

nkn{ohleolao

pkzcavaeoua

lin{oelase$ liizèoase$ ào vkoheopkhzaseao skhkoav lkheapao izhaoesase$ izhaoesase$ jael skcaza wkzpelad na{v{o bize}iopad/ Spz{lp{z izhaoesase vkz{sabaao uaoh ès{s{o skcaza pkvap nkz{valao sadab sap{ {os{z pkzvkopeoh jahe pkzcevpaoua vkohkoàdeao eopkzo uaoh jael/ Pkzcevpaoua s{asaoa lkzma uaoh pkzizhaoesez skcaza sespknapes ào pkzva`{$ èvkzd{lao aàoua s{ap{ zkocaoa lkzma uaoh pkzazab skzpa vkzsioed vkdalsaoa zkocaoa uaoh jkoaz.jkoaz nknjeàohe lkzmaoua naseoh.naseoh$ naseoh.naseoh$ skbeohha èvkzd{lao spz{lp{z izhaoesase uaoh mkdas à o ouapa/ Spz{lp{z izhaoesase izhaoesase pkzskj{p pkzàvap lkzaohla lkzaohla b{j{ohao b{j{ohao aopaz


{oep.{oep uaoh nkn{ap p{has skzpa paohh{oh maxaj {op{l nkocavae p{m{ao uaoh pkdab èpkpavlao/ Spz{lp{z izhaoesase VP/ SGE Nkào aàdab jkzjkop{l hazes ào vaà naoamknko v{ocal pkdab èdal{lao vkoapaao g{ohse ào vkzao lkzma uaoh uaoh dkjeb liizèoapeg/ liizèoapeg/ [vaua eoe èel{pe èel{pe v{da `kohao jkzjahae vkouknv{zoaao vkouknv{zoaao spz{lp{z izhaoesase izhaoesase vkz{sabaao/ vkz{sabaao/ Vkouknv{zoaao Vkouknv{zoaao papa dalsaoa izhaoesase vkz{sabaao eoe èmajazlao nkdad{e vkouk`kzbaoaao na{v{o vkoeohlapao vkoeohlap ao spap{s$ spap {s$ g{ohse$ ào paohh{oh maxaj/

Bad eoe

àvap èdebap vaà jahao spz{lp{z izhaoesase VP/ SGE Nkào vaà danvezao slzevse eoe/ Jkzel{p eoe aàdab vknjaheao p{has$ xkxkoaoh$ ào paohh{oh maxaj naseoh.naseoh naseoh.naseoh jaheao àdan VP/ SGE Nkào/ Nkào/

1% NB "Nazlkpeoh Bka`%

Aàv{o p{has.p{has ào paohh{oh maxaj àze NB "Nazlkpeoh Bka`% aopaza daeo =

a% nknaopa{ vasaz vkom{adao lkoàzaao è jkzjahae `kadkz j% nkou{s{o spzapkhe vkom{adao `kohao nknj{ap valkp ào vzinise `kohao vkzskp{m{ao lkvada cajaoh ào laopiz v{sap vzeck desp ) c% nknjkzelao ào nkoaxazlao lkvaà `kadkz vzeck ) valkp

vknjeauaao vkz{sabaao uaoh pkdab èskp{m{e idkb laopiz v{sap


`% nkokop{lao jksazoua zkg{o` `kohao vkzskp{m{ao lkvada cajaoh k% nknjeoa ào nknjkzelao azabao lkvaà CNI àdan nkdal{lao s{zwke s{zwke lk pknvap cadio `kjep{z g% nknkzelsa aàoua Nkni Vkoèoh àze CNI ahaz skhkza èdkohlave h% el{p nkomaha b{j{ohao jael `kohao `kadkz "Zkdapeiosbev @kadkz% ào `kjep{z

b% jkzsana.sana `kohao CNI ào lkvada cajaoh nkomadeo lkzmasana `kohao `kadkz ào nkoaxazlao valkp vkom{adao uaoh pkdab èskp{m{e laopiz v{sap e% nkneopa jeaua vknjapadao vkzmaomeao lzkèp lkvaà `kjep{z ) `kadkz / :% CNI "Czkèp Nazlkpeoh Iggeckz%

Aàv{o p{has.p{has ào paohh{oh maxaj àze CNI "Czkèp Nazlkpeoh Iggeckz% aopaza daeo =

a% nkokzena avdelase vkznibioao lzkèp àze cadio `kjep{z nkdad{e `kadkz uaoh pkdab nkomadeo lkzmasana `kohao cajaoh j% nknjkzelao ào nknjaop{ cadio `kjep{z nkohese Gizn Avdelase Vkznibioao Vknjeauaao "GAVV% c% nkoaxazlao lkvaà cadio `kjep{z vzeck desp ) valkp vknjeauaao vkz{sabaao uaoh pkdab èskp{m{e idkb laopiz v{sap apa{ nknjaop{ cadio `kjep{z nkohbep{oh jksazoua aohs{zao


uaoh èeoheolao `kjep{z vaà spz{lp{z lzkèp uaoh pkzjael jahe vkz{sabaao ào cadio `kjep{z `% nkdal{lao vkohkcklao gesel lkoàzaao `kohao SPOL ' JVLJ asde$ mela aà vkznibioao lzkèp {op{l {oep jklas k% nkoueavlao lkdkohlavao ìl{nko.ìl{nko ào àpa.àpa

uaoh èj{p{blao {op{l nkdal{lao s{zwke g% nkdal{lao s{zwke lk z{nab cadio `kjep{z$ ào nkdal{lao s{zwke lk pknvap {saba cadio `kjep{z "mela aà {saba% h% nkdal{lao wkzegelase pkzbaàv lkjkoazao ào dkhadepas ìl{nko.ìl{nko vkzsuazapao lzkèp uaoh èjkzelao idkb cadio `kjep{z `kohao nknjkzelao spknvkd —CIVU SKS[AE ASDE„ vaà skn{a ìl{nko vkzsuazapao lzkèp uaoh èvkzidkb b% nkdkohlave ìl{nko vkzsuazapao lzkèp uaoh naseb jkd{n èskzablao idkb `kjep{z "Nkni Vkoèoh% àdan xalp{ uaoh pkdab èpkop{lao idkb vkz{sabaao e% nknjkzelao zklinkoàse pkzbaàv vkznibioao avdelase lzkèp àze cadio `kjep{z skpkdab nkdal{lao s{zwke/ 3% CA "Czkèp Aoadusp% Aàv{o p{has.p{has ào paohh{oh maxaj àze CA "Czkèp Aoaduses% aopaza daeo =


a% nknkzelsa

lkdaualao ìl{nko vkzsuazapao lzkèp cadio

`kjep{z$ jkskzpa lkl{apao dkhadepas ìl{nko vkzsuazapao lzkèp cadio `kjep{z j% nkdal{lao l{om{ohao daohs{oh lk davaohao apa{ s{zwke lk cadio `kjep{z pkzbaàv avdelase lzkèp jaz{ "okx iz`kz%$ vkoh{daohao "zkvkap iz`kz% apa{ panjabao "a`èpeioad iz`kz% mela Czkèp Aoadusp nkzah{lao lkjkoazao ào wadeèpas àpa aoadesa CNI ào CNB c% nkdal{lao s{zwku sanvdeoh lkvaà `kjep{z vipkosead ja` `kjp jabxa `kjep{z nknv{ouae aheoh ? 36 baze vaà

aohs{zao 1 s)` 7/ S{zwke {daoh baz{s èdal{lao neoenad sklade àdan skneohh{ `kohao èlkpab{e idkb lkvada cajaoh `% nkxalede lkvada cajaoh nkoaoàpaohaoe v{zcbask iz`kz avajeda lkvada cajaoh jkzbadaohao k% nknj{ap vknkpaao ào vkoh{nv{dao àpa apa{ eogiznase e`kopegelase p{nj{bo p {nj{boua ua —Zk` Azka„ "àdan bad vknkpaao eoe CA àvap jkzliizèoase `kohao Czkèp Sczkkokz $ CNB ) NB$ A)Z Bka` $ lkvada cajaoh%/

g% nknioepiz CNI `kohao spap{s —Spiv Skddeoh„ sanvae CNI pkzskj{p àvap jkzspap{s —Skddeoh„ lknjade h% nknjkzelao

nas{llao

lkvaà

CNI$

bad.bad

uaoh

nkouaohl{p lzepkzea lkdaualao lzkèp skzpa nknjkzelao


nas{llao lkvaà naoamknko {op{l nknvkzjabaz{e lioèse lkjemalao lzkèp/ 0% @apa Kopzu

Aàv{o p{has.p{has ào paohh{oh maxaj àze @apa Kopzu aopaza daeo = a% jkzpaohh{ohmaxaj jkzpaohh{ohmaxaj pkzbaàv eov{p àpa cadio `kjep{z è sespkn ào lkjkoazaooua skzpa vkockpalao ìl{nko vko`{l{oh àdan vzisks lzkèp "VI$ SV JVLJ% ào ìl{nko liopzal sks{ae spaoàz vzisk`{z uaoh pkdab èpkop{lao èpkop {lao vkz{sabaao j% nknkzelsa

lkdkohlavao

àpa

cadio

`kjep

c% ckpal ìl{nko liopzal$ s{zap vksaoao "VI% ào s{zap vkoukzabao JVLJ skpkdab avdelase èskp{m{e idkb linepk lzkèp ào èèspzej{se lk cadio `kjep{z ào `kadkz {op{l èpaoàpaohaoe ào èspknvkd/ ;% Czkèp Vzickssiz

Aàv{o p{has.p{has ào paohh{oh maxaj àze Czkèp Vzickssiz aopaza daeo =

a% nkdal{lao nkdal{lao vknkzelsaao {daoh pkzbaàv àpa è sespkn uaoh uaoh pkdab è eov{p idkb àpa kopzu j% jkzpaohh{ohmaxaj pkzbaàv lkdkohlavao$ lkjkoazao ào lkajsabao

pahebao

`kadkz skzpa

nkockhab


pkzmaèoua

vkdalsaoaao VV@ skjkd{n Nkni Vkoèoh ìl{nko pahebao èdkohlave èdkohlave idkb `kadkz {v Nkni Vkoèoh Pahebao @kadkz lkvaà c% nkdal{lao giddix {v Nkni

CNI ào CNB ) NB apa{ daohs{oh lk `kadkz `% nkdal{lao

liogeznase

lkvaà

cadio

`kjep{z

{op{l

nknaspelao Jkzepa Acaza Skzab Pkzena Lkoàzaao ) S{zap madao àze `kadkz k% nkdal{lao eov{p ìl{nko pahebao `kadkz è sespkn/ 7% Czkèp A`neo

Aàv{o p{has.p{has ào paohh{oh maxaj àze Czkèp A`neo aopaza daeo =

a% nknvkzseavlao gizn

jdaoli

ìl{nko

liopzal$

Gizn

Avdelase Vkznibioao Vknjeauaao ào Dknjaz Aoadesa S{zwku Zklinkoàse Vkzizaohao ) Vkz{sabaao "DASZV% {op{l èh{oalao s{zwke lk `kjep{z idkb CNI j% jkzpaohh{ohmaxaj àdan vkouenvaoao ào vknkdebazaao skn{a ìl{nko àdan nav Vkzmaomeao Lzkèp `kohao pkpav nknvkzpabaolao

lkdkohlavao

ào

lkzaveao

ìl{nko

pkzskj{p skcaza dkohlav ào zave c% nkocapap skpeav vkneomanao ìl{nko àdan j{l{ zkhespkz ào nknioepiz maohla xalp{ vkohknjadeaooua `kohao èlkpab{e idkb A`B apa{ lkvada cajaoh


`% nkdal{lao Giddix [v pkzbaàv skpeav ìl{nko Nkni Vkoèoh lkvaà CNI ào nkohiopzid vkdalsaoaao Spiv Skddeoh CNI/ 8%

Spagg Ciddapkzad

Aàv{o p{has.p{has ào paohh{oh maxaj àze Spagg Ciddapkzad aopaza daeo =

a% nkokzena ào nknkzelsa lkdkohlavao jkzlas ìl{nko JVLJ àze CNI ào Czkèp A`neo j% nknaspelao jabxa skn{a JVLJ uaoh jkd{n èpkzena àze `kadkz aàdab sana m{ndaboua `kohao SV JVLJ

c% nkokzena ào nknkzelsa gesel j{l{ JVLJ {oep jaz{ ào jklas saap èpkzena àze `kadkz `% nknjaop{

`kjep{z

nkdad{e

C{spinkz

Skzweck

àdan

nkdal{lao vzisks vkzvaomaohao ) vkohhaopeao SPOL ào Jadel Oana JVLJ k% nkoukzablao ào nkokzena JVLJ àze Jezi Masa uaoh pkdab èp{om{l {op{l vzisks JJO g% nkoukzablao Jkzlas JVLJ lk Laopiz V{sap ) Jaol Vkoàoaao lkvaà Czkèp A`neo {op{l èlezenlao lk laopiz v{sap h% nkdal{lao vkzneopaao JVLJ lk laopiz v{sap/ 2% Spagg Geoaock


Aàv{o p{has.p{has ào paohh{oh maxaj àze Spagg Geoaock aopaza daeo =

a% jkzpaohh{ohmaxaj pkzbaàv vkokzenaao oio casb "pzaosgkz ào V@C%$ casb àze p kddkz $ vkoukpizao lk jaol$ vknjauazao ào nkohaxase casb gdix lk{aohao vkz{sabaao j% nknj{ap ào geddeoh Lazp{ Liopzid Lkskbapao$ Skzweck Lkoàzaao$ jkoseo ào V{dsa Bao`vbiok c% nkneopa ào geddeoh skn{a j{lpe vknjauazao `% nkokzena ào nkoukpizlao vkokzenaao àze p kddkz lk jaol wea nksskohkz sks{ae `kohao davizao apa{ vkocapapao nknj{ap davizao skzpa {aoh p{oae uaoh jkd{n èskpizlao k% nkoh.eov{p vknjauazao `kjep{z wea pzaosgkz jkzàsazlao j{lpe uaoh aà g% nknjauazlao

pahebao

vebal

klspkzoad

sks{ae

`kohao

lkpkop{ao uaoh jkzdal{ `kohao ckznap ào al{zap skzpa nknj{ap davizao las jaol bazeao ào nknkzelsa lkjkoazao j{lpe vko`{l{ohoua h% nknj{ap zkliosedease jaol sks{ae `kohao lkpkop{ao uaoh jkzdal{/ 5% Spagg As{zaose Aàv{o p{has.p{has ào paohh{oh maxaj àze Spagg As{zaose aopaza daeo =


a% nkohas{zaoselao {oep vknjeauaao lkoàzaao `kjep{z àdan zaohla nkoh{zaohe zkseli lkz{heao mela pkzmaè lkbedaohao `kohao pkpav nkoh{panalao lkv{asao vkdaohhao ào jkzpaohh{ohmaxaj pkzbaàv lkjkoazao davizao j% nko{p{v "ciwkz% as{zaose skpeav {oep vknjeauaao lkoàzaao sks{ae `kohao lkpkop{ao uaoh jkzdal{ c% nkdal{lao vkohkcklao pkzbaàv vides ào pahebao as{zaose uaoh èlezenlao idkb vkz{sabaao as{zaose `% nkdal{lao vkoh.eov{p.ao oiniz vides lk àdan sespkn k% nkoèspzej{selao oiniz vides uaoh s{àb èpkzena àze vkz{sabaao as{zaose lkvaà czkèp a`neo g% nkdal{lao giddix.{v pkzbaàv vkzlknjaohao vzisks ldaen uaoh èam{lao h% nkdal{lao vzisks koìzsknkop pkzbaàv vides as{zaose uaoh pkzàvap lksadabao/ lksadabao/ 16% Spagg Acci{opeoh

Aàv{o p{has.p{has ào paohh{oh maxaj àze Spagg Acci{opeoh aopaza daeo=

a% jkzpaohh{ohmaxaj pkzbaàv vkocapapao$ vknkzelsaao ào vkoh{nv{dao vkoh{nv{dao àpa àdan zaohla vkouameao davizao daviz ao lk{aohao sks{ae

`kohao

spaoàz

al{opaose

skzpa

nkouenvao$

nknkdebaza ào nkohanaolao skd{z{b j{lpe pzaosalse uaoh aà


j% nknkzelsa j{lpe.j{lpe vko`{l{oh skpeav pzaosalse skjkd{n nkdal{lao vkom{zoadao c% nkom{zoad skpeav pzaosalse oio casb sks{ae `kohao spaoàz al{opaose uaoh jkzdal{ `% nkouenvao j{lpe m{zoad ào j{lpe.j{lpe vko`{l{oh pzaosalse `kohao zave ào anao k% nkockpal "baz` civu% ào nkouenvao àpa "sigp civu% skd{z{b pzaosalse ào davizao lk{aohao skpeav vkzei`k g% nknkzelsa skpeav ipinapec m{zoad àze pzaosalse pza`k ào oio pza`k uaoh èdal{lao idkb èwese apa{ jaheao daeo àdan sap{

baze/ 11% Pkddkz

Aàv{o p{has.p{has ào paohh{oh maxaj àze Pkddkz aopaza daeo= a% nkokzena vknjauazao aohs{zao skcaza p{oae àze `kjep{z j% nknas{llao àpa vknjauazao p{oae lk àdan sespkn `kohao jkoaz ào al{zap sks{ae `kohao vzisk`{z uaoh pkdab èpkop{lao c% nkokzena skpizao p{oae àze A)Z Iggeckz ào Zknkèad A`neo `kohao PPS `% skpeav baze skd{z{b vkokzenaao

pkddkz èdavizlao ào

èskpizlao lkvaà spagg geoaock {op{l èskpizlao lk jaol


k% mela

pkzmaè

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vkokzenaao {aoh

`kohao eov{p è

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vkokzenaao

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xamej

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`kohao nkohh{oalao danv{ {dpzaweidkp lazkoa mela pkzàvap {aoh vads{ nkomaè paohh{oh maxaj pkddkz / 1:% A`B "A`neoespzaseio Bka`% Aàv{o

p{has.p{has

ào

paohh{oh

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àze

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a%

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j%

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g%

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h%

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Sknaleo skzeoh lios{nko

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Lkheapao zkliosedease zklios edease uaoh nkouaohl{p ve{paoh

{saba aàdab = "a% nkocicillao aopaza Zkvizp Aheoh Scbk`{dk


uaoh jkzasad àze jaheao ciddkcpeio `kohao sadì ve{paoh {saba èjaheao al{opaose ) lk{aohao$ "j% nkocicillao zklavep{dase vkokzenaao aohs{zao bazeao àze pkddkz `kohao sadì ve{paoh {saba è jaheao al{opaose ) lk{aohao$ "c% nkdal{lao cziss cbkcl aopaza zklavep{dase vkokzenaao aohs{zao àze pkddkz `kohao Zkvizp Aheoh Scbk`{dk è jaheao ciddkcpeio skcaza bazeao/

7% Lazuaxao

uaoh uaoh

linvkpko/ linvkp ko/

Lazuaxao

uaoh uaoh

linvkpko linvkp ko

nknjeàohe vkohkdidaao ve{paoh {saba vaà VP/ SGE Nkào àvap èdebap àze lkjemalao naoamknko$ uaep{ jkz{va = "a% vzisk`{z vkzklz{pao cadio lazuaxao `kohao skdklpeg nkdad{e pabav.pabav skdklse sks{ae `kohao jeàohoua$ ualoe neoenad lkd{d{sao èvdina jeàoh klioine al{opaose `kohao spaoàz EVL 3$66 ào jkzasad àze vkzh{z{ao peohhe pkzalzkèpase jahe spagg vziop deokz ào neoenad S1 jeàoh klioine al{opaose jahe spagg jacl iggeck$ "j% vknjkzdal{ao vknjkzdal{ao sespkn liopzal lkzma jahe lazuaxao

jaz{ `kohao peha adpkzoapeg vkzpenjaohao$ ualoe adpkzoapeg vkzpana avajeda vkzgiznaock lazuaxao pkzskj{p è apas zapa.zapa$ nala avajeda pkdab bajes nasa liopzal alao èaohlap nkomaè lazuaxao pkpav$ adpkzoapeg lk`{a aàdab avajeda vkzgiznaock lazuaxao pkzskj{p èjaxab zapa.zapa pave peàl j{z{l$ nala liopzaloua èvkzvaomaoh sanvae xalp{ uaoh pkdab èpkop{lao$ adpkzoapeg lkpeha aàdab avajeda vkzgiznaock lazuaxao pkzskj{p j{z{l$ nala liopzal lkzma èv{p{s/ Vkzgiznaock lazuaxao vkz{sabaao


è{l{z nkdad{e vkoedaeao lazuaxao skpeav peha j{dao idkb skcceio bka` naseoh.naseoh ào davizao a{èpiz eopkzoad nkohkoae

vzisk`{z lkzma uaoh pkdab èmadaolao skpeav lazuaxao/ `/ Eogiznase ào lin{oelase lin{oelase Eogiznase nkohkoae ve{paoh {saba vaà VP/ SGE Nkào aàdab jkz{va eogiznase àze skpeav jaheao uaoh nknjeàohe ve{paoh {saba$ èaopazaoua = 1% eogiznase àze @CS nkohkoae lioèse cadio `kjep{z na{v{o `kjep{z saap eoe/ Eogiznase Eogiz nase eoe jkzp{m{ao avalab cadio `kjep{z pkzskj{p daual èjkze lzkèp apa{ peàl$ daual èvkzvaomaoh lzkèp apa{ peàl$ `sj :% eogiznase àze @CS ào CNI nkohkoae lioèse vkom{adao `kadkz saap/ Eogiznase eoe eoe jkzp{m{ao jkzp{m{ao {op{l nkohkpab{e nkohkpab{e vaohsa

vasaz ào nkohkpab{e skjkzava jksaz neoap izaoh {op{l nknedeb VP/ SGE {op{l vknjeauaao nipizoua 3% àpa pkopaoh zexauap vknjauazao cadio `kjep{z lkvaà vknjeauaao "dkaseoh% daeo/

Eogiznase Eogiz nase eoe jkzp{m{ao jkzp{ m{ao {op{l

nknaspelao avajeda cadio `kjep{z jkd{n vkzoab nkdal{lao vko{ohhalao vaà dkaseoh daeo skdana vkzei`k aohs{zao/ Eogiznase.eogiznase pkzskj{p èidab ào èmaèlao skjahae adap vkohanjed lkv{p{sao idkb skpeav skcceio bka` ào JN ào èlin{oelaselao lkvaà vkzsioed jael skcaza giznad na{v{o eogiznad/ Eogiznase è apas apas nkz{valao nkz{valao ciopib eogiznase eogiznase klspkzoad


vkz{sabaao$ skàohlao eogiznase eopkzoad vkz{sabaao nesadoua davizao

pkn{ao

a{èp

eopkzo

uaoh

nkouapalao

aàoua

lkpeàljkzksao uaoh èdal{lao idkb CNI jkz{va nkzklauasa vkohbasedao cadio `kjep{z nkomaè dkjeb jksaz$ skdaom{poua àze eogiznase eoe naoamknko daohs{oh nkohanjed peoàlao jkz{va vkzeohapao$ pkh{zao$ apa{v{o vknkcapao/ k/

Vkohaxasao apa{ vknaopa{ao Naoamknko VP/ SGE Nkào pkdab nkohhazeslao paohh{oh maxaj lkvaà naseoh.naseoh vkzsioed skcaza mkdas/

Lkdaocazao Lkdaocazao

ve{paoh {saba nkomaè paohh{oh maxaj jahe peav.peav vkzsioed uaoh nknjeàohe ve{paoh {saba/

Lazkoa nknaoh aopaza aopaz a jaheao uaoh

sap{ `kohao `kohao jaheao daeooua sadeoh sadeoh jkzlaepao/ jkzlaepao/ Nesadoua$ CNI CNI el{p jkzpaohh{ohmaxaj

pkzbaàv

p{ohhalao

`kjep{zoua$

skbeohha

jkzlkxamejao {op{l nkoaheb$ jkhep{ m{ha `kohao pkddkz $ A)Z A`neo$ ào @CS jkzlkxamejao {op{l skdad{ nkoheohaplao `kjep{z ahaz nknjauaz nknjauaz `kohao daocaz skjkd{n skjkd{n paohhad paohhad map{b pknvi/ AZI uaoh nknaoh nkomaè p{has vililoua àdan nkdal{lao vkoahebao$ èp{op{p {op{l jklkzma skcaza nalsenad h{oa nkneoenadesez ve{paoh pal pkzpaheb p kzpaheb// Vknaopa{ao pkzbaàv lkdaocazao ve{paoh {saba nkomaè paohh{oh maxaj ciddkcpeio bka` / Vkzgiznaock skpeav vkzsioed skdad{ èvaopa{ jkzàsazlao eogiznase àze Zkvizp Aheoh Scbk`{dk vkzei`k


skjkd{noua$ skbeohha àze based vkocavaeao pkzbaàv vkoh{nv{dao ve{paoh {saba èdal{laodab kwad{ase ào peoàl daom{p/

J/ Aoadeses Based Vkokdepeao

Jkzàsazlao vkokdepeao uaoh èdal{lao vko{des pkzbaàv vzisk`{z lkzma$ n{dae àze àze nkoàvaplao cadio cadio `kjep{z sanvae vkd{oasao ve{paoh {saba vaà VP/ SGE Nkào èlkpab{e jabxa naoamknko vkz{sabaao nknjkzelao vkzbapeao uaoh jael pkzbaàv vkohkoàdeao eopkzo ve{paoh {saba$ jael àze skhe vkohkdidaao beohha vkohaxasao ve{paoh {saba pkzskj{p/ Deohl{ohao vkohkoàdeao vkohkoàdeao pkzbaàv ve{paoh {saba vaà VP/ SGE Nkào s{àb jkzmadao `kohao jael$ bad eoe èpaoàe `kohao eo`kvko`kose linepk a{èp uaoh jkzaà daohs{oh èjaxab oa{ohao `kxao linesazes$ jkhep{ v{da `kohao lioskv vkohkoàdeao uaoh èpkzavlao idkb mamazao skcceio bka` s{àb jkzmadao `kohao jael v{da/ Lkxamejao CNI àdan nkoàvaplao cadio `kjep{z uaoh jkzl{adepas nkz{valao lkl{apao àsaz jahe naoamknko àdan nkohbasedlao vzigep$ lazkoa sknaleo jaoual m{ndab ve{paoh {saba vkz{sabaao nala sknaleo jksaz j{oha uaoh alao èvkzidkb/ èvkzi dkb/ `kohao

jael/

Jaoualoua

Lkouapaaooua$ `kjep{z

uaoh

bad pkzskj{p jkd{n jkzmadao l{zaoh

nknko{be

suazap

nkoukjajlao peohheoua p{ohhalao skbeohha àvap nkoukjajlao m{ndab ve{paoh pal pkzpaheb sknaleo peohhe/ peohh e/

Skb{j{ohao `kohao bad ep{$ nala

naoamknko nkokpavlao lkjemalao skjahae saolse lkvaà CNI$ ualoe jkz{va avajeda skjaoual 1;+ àze m{ndab `kjep{zoua nko{ohhal$ nala CNI baz{s


nkdal{lao vkoahebao vkoahebao ào èdazaoh ` edazaoh nkdal{lao lkheapao s{zwke sanvae `kjep{z pkzskj{p nanv{ nknjauaz aohs{zao/ Alpewepas vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba vaà VP/ SGE Nkào l{zaoh kgklpeg$ èaopazaoua alpewepas paohh{oh maxaj AZI àdan nkdal{lao vkoahebao lkvaà `kjep{z uaoh nko{ohhal vaà aohs{zao axad$ àdan bad eoe {saba {op{l nkoaheb jkd{n nalsenad$ bad eoe èskjajlao lazkoa aàoua paohh{oh maxaj uaoh sana m{ha èjkjaolao lkvaà CNI$ skbeohha jael AZI na{v{o CNI pkzlksao —dkvas paohao„/ Alpewepas vknesabao p{has jkd{n jkd{n kgklpeg uaep{ uaep{ nkokzena vknjauazao `kjep{z/

A)Z A`neo àvap

Nko{z{p lioskv vkohkoàdeao$ vkohkoàdeao$ jaheao jaheao

ve{paoh peàl jidkb jidkb nkzaohlav nkomaè nkomaè jaheao vkokzenaao/ Bad eoe àvap nkn{ohleolao pkzmaèoua lkc{zaohao$ ualoe jkz{va casb davveoh apa{ aàoua pzaosalse vads{ apas ve{paoh {saba/ Alpewepas vkoìl{nkopaseao uaoh jkd{n kgklpeg$ ènaoa j{lpe vkokzenaao "JV% uaoh èlkd{azlao idkb @CS ào AZI peàl èskzablao lk jaheao ciddkcpeio vaà baze ep{ m{ha$ bad eoe àvap nkn{ohleolao pkzmaèoua lkc{zaoho$ ualoe jkz{va casb davveoh/ vkoahebao idkb

CNI

peàl

èskzpae

Skdaom{poua$ àdan nkdal{lao j{lpe

vkokzenaao$

skbeohha

nkn{ohleolao nkn{ohleolao p kzmaèoua kzmaèoua vkoc{zeao vkoc{zeao casb ào pkzmaèoua casb davveoh/ Alpewepas zkliosedease pkzbaàv ve{paoh {saba pkdab kgklpeg$ jkhep{ m{ha `kohao lazuaxao vaà VP/ SGE uaoh nknedele linvkpkose uaoh c{l{v jael$ oan{o {op{l lkm{m{zao nknaoh naseb jkd{n c{l{v$ lazkoa nkouaohl{p bape o{zaoe/ Alpewepas a{èp uaoh èdal{lao èdal{la o àdan skpeav peha j{dao jkzmadao daocaz


ào pkdab kgklpeg/ kgklpeg/ Eoe èpaoàe `kohao aàoua vkoeohlapao vkoeohlapao lk azab azab vkzjaelao vaà jaheao.jaheao uaoh nknedle gil{s a{èp dkjeb peohhe ào jkzàsazlao pkn{ao a{èp {op{l jaheao.jaheao pkzskj{p uaoh pkdab nkohadane vkz{jabao vkzjaelao sks{ae `kohao p{m{ao vkohkoàdeao eopkzo/ Eogiznase ào lin{oelase pkzbaàv ve{paoh {saba pkdab kgklpeg$ bad eoe èpaoàe `kohao alsks uaoh n{àb ào ckvap àdan nknvkzidkb àpa nkohkoae ve{paoh {saba ào nkohb{j{ohe vebal.vebal uaoh jkzlaepao `kohao ve{paoh {saba/ {saba/ Vkohaxasao apa{ vknaopa{ao vknaopa{ao pkzbaàv ve{paoh {saba pkdab jkzmadao `kohao jael ào kgklpeg/ Ciddkcpeio bka` skdad{ nkoheohaplao lkvaà AZI$ @CS na{v{o CNI apas skhada eogiznase vkopeoh uaoh baz{s èdal{lao nkzkla/ @esanveoh ep{$ ciddkcpeio bka` m{ha nkoàpaohe z{nab `kjep{z uaoh pkdab nko{ohhal skdana 3 j{dao h{oa nknvkzidkb eogiznase daohs{oh nkohkoae `kjep{z pkzskj{p/ Jkzel{p eoe aàdab sliz l{kseiokz vkohkoàdeao eopkzo ve{paoh {saba vaà VP/ SGE Nkào/


Pajkd 0/1 Sliz L{kseiokz Vkohkoàdeao Eopkzo Ve{paoh [saba Oi/

Lkdas Eopkzwad

Oedae

Lkpkzaohao Lkpkzaohao

1

:0 – 03

PK

Peàl Kgklpeg

:

00 – 73

LK

L{zaoh Kgklpeg

3

70 – 23

CK

C{l{v Kgklpeg

0

20 – 163

K

Kgklpeg

;

160 – 1:0

SK

Saohap Kgklpeg

"l{kseiokz vkohkoàdeao vkohkoàdeao eopkzo ve{paoh {saba pkzdanvez%

Nkdad{e pajkd è apas$ nala kgklpewepas vkohkoàdeao eopkzo ve{paoh {saba àvap èbep{oh skjahae jkzel{p =

":6 r 8% , 76 , "26 r 13% , "166 r 3% :0

= 1;06 ) :0 = 70$18 = jkzaà èaopaza lkdas 70 . 23 > CK = C{l{v Kgklpeg Avajeda {os{z vkohkoàdeao eopkzo pkzskj{p èvkcab lkàdan dena linvioko$ nala kgklpewepas vkohkoàdeao eopkzo ve{paoh {saba nko{z{p CISI gzankxizl àvap èbep{oh nkomaè =

a/ Deohl{ohao Deohl{oha o Vkohkoàdeao Vkohkoàdea o

= 76 , 26 , 166 , 166 0 = 3:6 ) 0 = 2; "jkzaà è aopaza 20 . 163 > K% = Kgklpeg

j/ Vkokop{ao Zkseli

= 26 , :6 :


= 166 ) : = ;6 "jkzaà è aopaza 00 . 73 > LK% = L{zaoh Kgklpeg c/ Alpewepas Alpewep as Vkohkoàdeao Vkohkoàd eao

= "26 r ;% , ":6 r 7% 11 = ;:6 ) 11 = 08$:8 "jkzaà èaopaza 00 . 73 > LK% = L{zaoh Kgklpeg

`/ Eogiznase Eogiz nase ào Lin{oelase

= 26 r 0 0 = 3:6 ) 0 = 26 "jkzaà èaopaza 70 . 23 > CK% = C{l{v Kgklpeg

k/ Vkohaxasao apa{ vknaopa{ao vknaopa{ao = "26 r :% , 166 3 = :76 ) 3 = 27$7 "jkzaà èaopaza 20 . 163 > K% = Kgklpeg


JAJ W LKSENV[DAO @AO SAZAO

A/ Lksenv{dao

Jkzel{p eoe jkjkzava bad uaoh àvap èsenv{dlao àze based vkokdepeao h{oa nkomaxaj vkznasadabao uaoh èbaàve/ 1/ Skcaza lkskd{z{bao$ vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba vaà VP/ SGE Nkào jkzmadao c{l{v kgklpeg$ ènaoa naoamknko vkz{sabaao s{àb nkokzavlao lioskv àsaz ào vzeosev.vzeosev vzeosev.v zeosev vkohkoàdeao eopkz eopkzo$ o$ oan{o è sese daeo pkzàvap jkjkzava vzisk`{z uaoh jkd{n nkockzneolao lioskv vkohkoàdeao eopkzo/ :/ Deohl{ohao vkohkoàdeao pkzbaàv ve{paoh {saba vaà VP/ SGE Nkào s{àb jkzmadao `kohao kgklpeg$ bad eoe èpaoàe sadab sap{oua `kohao vkokzavao SIV "spaoàz` ivkzapeoh vzick`{zks% vaà èwese ciddkcpeio/ 3/ Vkokop{ao zkseli pkzbaàv pkzbaàv ve{paoh {saba vaà VP/ SGE Nkào l{zaoh kgklpeg

lazkoa

g{ohse

uaoh

nkdal{lao

vkoahebao

ve{paoh

peàl

èas{zaoselao idkb vkz{sabaao/ 0/ Alpewepas vkohkoàdeao eopkzo pkzbaàv ve{paoh {saba vaà VP/ SGE Nkào l{zaoh kgklpeg/ kgklp eg/ Vkoukjajoua aopaza aopaz a daeo = a/

vkohezenao jazaoh èdal{lao èdal{la o paova aàoua ipizesase ipiz esase jkz{va paoà paohao vaà s{zap iz`kz vkohezenao idkb g{ohse lzkèp


j/

galp{z vkom{ada vkom{adao o uaoh nkz{valao ìl{nko s{njkz jkzpa jkzpanjaboua njaboua ve{paoh {saba peàl èipizesase idkb g{ohse vkoahebao

c/

galp{z vkom{adao vkom{adao peàl èipizesase èipizesase idkb jaheao al{opaose nkdaeolao nkdaeolao vaà jaheao lzkèp$ nkni lzkèp peàl èipizesase idkb jaheao al{opaose nkdaeolao vaà jaheao ve{paoh

`/

g{ohse al{opaose peàl nkohezenlao nkohezenlao vkzouapaao ve{paoh lkvaà lkvaà skpeav `kjep{z

k/

vknkhaoh lazp{ ve{paoh ve{paoh nkzaohlav nkzaohlav skjahae vkokzena vkokz ena las vaà sizk bazeoua

g/

g{ohse vkoahebao èdal{lao idkb `{a g{ohse ualoe idkb AZI AZI ào CNI {op{l `kjep{z vaà aohs{zao vkzpana sanvae lk p{m{b p {m{b

h/

alpewepas vkoìl{nkopaseao vkoìl{nkopaseao uaoh jkd{n kgklpeg$ kgklpeg$ ènaoa j{lpe vkokzenaao "JV% uaoh èlkd{azlao idkb @CS ào AZI skjahae alejap jkzl{zaohoua ve{paoh {saba peàl èskzablao lk jaheao ciddkcpeio vaà baze ep{ m{ha$ bad eoe àvap nkn{ohleolao pkzmaèoua lkc{zaohao$ ualoe jkz{va casb davveoh/

;/ Eogiznase ào lin{oelase nkohkoae ve{paoh {saba pkdab èpkzavlao c{l{v kgklpeg$ jael eogiznase uaoh èsanvaelao idkb naoamknko lkvaà jaxabaooua na{v{o eogiznase uaoh jkzasad àze lazuaxao lkvaà naoamknko/ ;/

Vkohaxasao apa{ vknaopa{ao pkzbaàv ve{paoh ve{p aoh {saba pkdab jkzmadao jael ào kgklpeg$ jael vkohaxasao uaoh èdal{lao idkb skcceio bka` na{v{o a{èp pkzbaàv ve{paoh {saba idkb linepk a{èp/


J/ Sazao

Jkzel{p eoe jkjkzava sazao uaoh èlkn{lalao idkb vko{des/ 1/ Bkoàloua skpeav vksioed uaoh nkdal{lao vkoahebao ve{paoh {saba è davaohao nkoàvap as{zaose$ jael as{zaose vkoc{zeao na{v{o as{zaose lkckdalaao/ Bad eoe àvap nkoh{zaohe zkseli lkz{heao vkz{sabaao avajeda pkzmaèoua vkoc{zeao las ào lkckdalaao idkb vkzsioed pkzskj{p/ p kzskj{p/ :/ Bkoàloua skjkd{n {oep skvkà nipiz èlezen lkvaà `kjep{z$ g{ohse vkom{adao àdan bad eoe CNI baz{s nknvkzidkb s{zap iz`kz vkohezenao uaoh pkdab èipizesase idkb g{ohse lzkèp ualoe czkèp aoadusp/

Bad eoe

jkzp{m{ao {op{l nkoh{zaohe vknjkzeao lzkèp lkvaà `kjep{z uaoh peàl daual/ 3/ Galp{z vkom{adao skjaeloua skjaeloua èipizesase èipiz esase idkb g{ohse vkoahebao àdan bad eoe ciddkcpeio bka` $ `kohao p{m{ao {op{l nkohkpab{e adanap cadio `kjep{z$

nkoh{l{z m{ndab ve{paoh {saba `kjep{z$ vkzskopask j{oha$ ào nasa aohs{zao$ èsanveoh ep{ m{ha jkzp{m{ao nkoh{zaohe penj{doua ve{paoh nackp/ 0/ Mela nkn{ohleolao$ skjaeloua èpkpavlao vknjaheao xkxkoaoh aopaza CNI `kohao AZI$ skbeohha aopaza CNI `kohao AZI peàl sadeoh —nko{ohh{„ àdan nkdal{lao vkoahebao/

Mela peàl nkn{ohleolao$ nkn{ohleola o$

nala CNI uaoh nkdal{lao vkoahebao èjkze gizn{dez J{lpe Vkokzenaao lb{s{s CNI jkzoiniz {z{p pkzckpal/ ;/ Paohh{oh maxaj vko{b idkb A)Z A`neo àdan nkokzena vknjauazao aohs{zao uaoh m{ha nkzaohlav nkomaè g{ohse vkocapap ve{paoh {saba


skjaeloua peàl èmadaolao$ alao pkpave vkokzenaao aohs{zao nkomaè paohh{oh maxaj pkddkz $ @CS$ ào AZI/ 7/ Skjaeloua àdan nkdal{lao s{zwke lkvaà cadio `kjep{z$ CNI dkjeb nknvkzbapelao lioèse cadio `kjep{z pkzskj{p avalab nknko{be vkzsuazapao apa{ peàl skbeohha daual èdal{lao vknjeauaao `kohao nknvkzbapelao nknvkzbap elao asvkl dena —C„/

@ebazavlao @ebazavla o `kohao `kjep{z uaoh uaoh

jkzl{adepas$ nala m{ndab ve{paoh pal pkzpaheb pkzp aheb alao sknaleo lkced/


@AGPAZ V[SPALA

Vko`klapao Pkzva`{$ Ckpalao Azkos$ Adweo A$ `ll$ :661/ A{èpeoh S{ap{ Vko`klapao Lkkoan$ Lkkoan$ J{l{ Sap{$ Kèse Eoìoksea$ Pkzmknabao Edban Pmalzal{s{na$ Pmalzal{s{na$ Vkokzjep = Kzdaohh Kz daohha$ a$ Malazpa/ Vzisk`{z $ Azpb{z X/ Bidnks$ @awe` C/ J{zos$ :66:/ A{èpeoh Oizna ào Vzisk`{z Kèse Lkknvapjkdas$ Lkknvapjkdas$ Pkzmknabao Pkzmknabao Jam{ze$ Vkokzjep = Kzdaohha$ Kzdaohha$ Malzpa/ Malzpa/

@azuaopi$ S/S$ :666/ S{zajaua/

Lan{s dkohlav Jabasa Eoìoksea$ Vkokzjep = Aviddi$

Hioìèuipi Hioìèuipi Saouipi$ Saouipi$ :668/ A{èp Sespkn Eogiznase , Vko`klapao CijEP $ Kèse Zkwese$ Vkokzjep = Nepza Xacaoa Nkèa$ Malazpa/ H{oaxao Aèsav{pzi$ :663/ Aohhazao Vkz{sabaao$ Ckpalao Lksknjedao$ Mede` @{a$ Kèse Vkzpana$ Vkokzjep Vkokzjep = JVGK$ Uihualazpa/ Uihualazpa/ Bazuioi Ad$ Seèq$ Lzesneame$ 1552/ Vzalpel A{èpeoh$ Ckpalao Lkknvap$ J{l{ Sap{$ Vkokzjep = VVAA ULVO$ Uihualazpa/ Elapao Al{opao Eoìoksea$ :660/ Spaoàz Al{opaose Lk{aohao $ Vkokzjep = Sadknja Knvap$ Malazpa/ Spaoàz $ Linvazpknko Al{opao V{jdel$ :661/ Vzigkseioad Al{opao V{jdel Vkz Mao{aze :661$ Ckpalao Vkzpana$ Vkokzjep = Sadknja Knvap$ Malazpa/

M{z{sao Al{opaose$ Al{opaose$ Gal{dpas Klioine [oewkzsepas S{napkza [paza$ M{z{sao Vkp{om{l Pkloes Vko{desao Vzivisad Al{opaose$ Al{opaose$ :662/ J{l{ Vkokdepeao ào Vko{desao Slzevse$ Nkào/ Naoabao$ :66;/ Naoamknko Lk{aohao$ Lioskvp{ad$ Vzijdkn ào Sp{è Las{s$ Ckpalao Lk`{ajkdas$ Vkokzjep = Hbadea Eoìoksea$ Jao`{oh/ Nkssekz$ Hdiwkz$ Vzaxepp/ :66;/ A{èpeoh Skzwecks ' Ass{zaock a Suspknapec Avvziacb$ J{l{ @{a$ Kèse Lkknvap$ Vkokzjep = Sadknja Knvap$ Malazpa/ N{duaè$ :661/ Sespkn Al{opaose$ Ckpalao Lkpeha$ Kèse Lkpeha$ Vkokzjep = Sadknja Knvap$ Malazpa/


$ :66:/ A{èpeoh$ Ckpalao Vkzpana$ J{l{ Sap{$ Kèse Lkkoan$ Vkokzjep = Sadknja Sadknja Knvap$ Knvap$ Malazpa/ $ J{l{

@{a$ Kèse

Lkkoan$

Vkokzjep = Sadknja Knvap$ Malazpa/ Malazpa/ Vzeosev.vzeosev Al{opaose$ Kèse Lk`{av{d{b$ Oesxiohkz$ Xazzko$ Zkkwks$ :661/ Vzeosev.vzeosev Mede` Sap{$ Vkokzjep = Kzdaohha$ Kzdaohha$ Malazpa/ @asaz.àsaz Vknjkdaomaao Zeuaopi Janjaoh$ :661/ @asaz.àsaz Lkknvap$ Vkokzjep Vkokzjep = Sadknja Knvap$ Malazpa/

Vkz{sabaao Vkz{sabaao $ Kèse

Zijkzp O/ Aopiou$ Wemau Hiweoàzamao$ :66;/ Naoahknkop Ciopzid Suspkn$ J{l{ Sap{$ Vkokzjep Vkokzjep = Sadknja Knvap$ Malazpa/ Malazpa/ Saxukz$ Saxukz$ @eppkobigkz$ @eppkobigkz$ S Cbkeokz$ Cbkeokz$ :66;/ Eopkzoad A{èpeoh$ J{l{ Sap{$ Lkdena$ Vkokzjep = Sadknja Sa dknja Knvap$ Malazpa/

Kèse

Sklazao [na$ :667/ Nkpiìdihe Vkokdepeao [op{l Jesoes$ J{l{ Kèse Lkknvap$ Vkokzjep = Sadknja Knvap$ Malazpa/

Sap{$

Vkohaopaz $ Siknazsi S/Z/$ :663/ Al{opaose S{ap{ Vkohaopaz Lkdena$ Vkokzjep Vkokzjep = Sadknja Sadknja Knvap$ Malazpa/ Malazpa/

J{l{

@{a$ Kèse

Speck$ Speck$ Sli{sko$ :660/ Eopkznkèapk Acci{opeoh $ J{l{ Sap{$ Kèse Lkdena jkdas$ Vkokzjep Vkokzjep = Sadknja Knvap$ Knvap$ Malazpa/ Pesoaxape S{dk Kzoec$ L{zoeaxao Sakg{ddab$ :667/ Vkohaopaz Naoamknko$ Ckpalao Lk`{a$ Kèse Vkzpana$ Vkokzjep = Lkocaoa$ Lkocaoa$ Malazpa/ Vkou{s{oao ]{jkezsuab$ O{zbauape D{jes$ :662/ Jabasa Eoìoksea ào Pkloel Vkou{s{oao Lazaohao Edneab$ Vkokzjep = [oewkzsepas [oewkzsepas S{napkza [p aza$ Nkào


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ANALISIS PENGENDALIAN INTERN PIUTANG USAHA PADA PT. SFI MEDAN

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