®lhK Hg¨…G: rfG jay¢G HguVfm’ HrV• ‘ Hjfv Hgjug¢lhJ Hgjhg¢m fukh¢m.
•rL fjug¢L ¨…g“ HBsjO¬HL HgwP¢p gguVfm gŒ¢h¬M ›lkm ‘ lljum.
•¢¥F HsjO¬HL gufm H®¨…hG fPƒV’ flh •k§h jj¨gF l§hVM ”f¢VM gj…
h¬D HgsŒ‘¨ •‘ Hgjwh¬L HgƒD r¬ ¢sfF qVV‰H ggl½sjO¬L
‘g‚OV¢K.
•rfG HgjPV“ j¶”¬ •K Hg¨V¢R OhG¸ lK H®aOhW •‘ H®a¢hx.
•r¬ f‘qv ¢¬¢“ Ugn HglŒ‘¬/U¥gm HgŒ¢h¬M ‘ Hk±V ¬Hzlh‰ îgn Hg¨V¢R.
•rL fhg”fp td Hg‘rJ HglkhsF gjj¥kF Hgjwh¬lhJ.
jkf¢i! Hglkjµ l«‘¬ fk±hL tVHlG ¢j¨gF •K ¢‘¥i aOW fhg»
jug¢l‰h l½khsf‰h gg¨…G.
jkf¢i!
•j¶”¬ •K ¥l¢v lshl¢V/ w‘Hl¢G jef¢J Hgu¥bJ lP”lm ¥¢¬H‰.
•îƒH jL HsjO¬HL HguVfm fjPl¢G l…V¨ ’ leG HgŒ¢h¬M t‘R HgVlhG
HgkhUlm •‘ H®‘PhG •‘ H®VHqd Hgl…””m ¥¬H‰’ tïK rh¨v Hgj¢hV
HgOhW fhgjPl¢G Hgl…V¨ s‘T ¢Œ¨v HgŒ¬VM t‘VH‰. ‘ s‘T ¢j¥¬¬
j‘«¢v HgŒ¬VM fu¬ fqum e‘HK.
Hsjljhc lsjlV
HPj…± fl¥l‘Um f¨hV¢hJ laP‘km ¥h£«M gbsjO¬HL.
HguVfm B julG€
•j¶”¬ •K Hgf¨hV¢m lefjm td Hg¥§h« Hg”§Vfhzd.
•j¶”¬ lK U¬L ‘¥‘¬ ”hfbJ l…w‘gm jPJ aV¢Pm H™sVHc.
•j¶”¬ lK UlG «V H™sVHc ‘ rL fjy¢¢VI Uk¬ Hgg«‘L.
tŒ¬J HguVfm r¬Vj§h€
•HaPK Hgf¨hV¢hJ. îƒH HsjlVJ Hgla”gm fu¬ HgaPK HtPW
Hgf¨hV¢hJ ‘ ahPK Hgf¨hV¢hJ td •P¬ lVH”« HgO¬lm.
r‘HU¬ ggŒ¢h¬M H·lkm
la”bJ€
jkf¢i
Ulg¢hJ HgjV”¢F ¢¥F •K ¢Œ‘L f§h Hgfhgy‘K tŒ¨.
Hkjfi Uk¬lh jŒ‘L fïOVHœ HguVfm lK Hgjyg¢T.
¥l¢v Hglshl¢V ‘ H®¥«Hx Hgwy¢VM j‘¥¬ td ”¢S ¬HOG Hgwk¬‘R.
Hgf¨hV¢m r¬ j”‘K fhg…uG lV”fm ¬HOG Hglkjµ.
1• HrgF ‘qv HguVfm. HVf¨ Hg¥«x H®‘s¨ lK lljW Hgw¬lhJ
HgOg…d ”lh £‘ l‘qp td Hgw‘VM.
2• rL fï¬HVM lljW Hgw¬lhJ ®Ugn Pjn ¢”‘K td ‘qui
HgwP¢p )1(. Hqy¨ Ugn HgkŒh¨ Hgjd ¢a¢V îg¢§h Hgs§L )2(
”lh £‘ l‘qp td Hgw‘VM Hg¥hkf¢m.
3• rL fjef¢J lljW Hgw¬lhJ f‘Hs¨m Hg 4 lshl¢V Hgl‘¥‘¬M td
Hguf‘M.
4• Hqf¨ ‘qv Y¨hx lPV“ Hgs¢hVM. Hqy¨ Ugn HgkŒ¨m Hgjd
¢a¢V îg¢§h Hgs§L lK •¥G jef¢ji.
5• qv HgaV¢¨ HgbwR VrL 1 td Hg¥hkF H®¢sV lK Hglkjµ ”lh
£‘l‘qp td Hgw‘VM.
• ”VV Hgulg¢m Ugn Hg¥hkF H®¢lK lK Hglkjµ fhsjO¬HL HgaV¢¨
HgbwR VrL 2.
6• qv HgaV¢¨ HgbwR VrL 3 Ugn Hg¥«x HgOg…d lK Hglkjµ.
7• qv HgaV¢¨ HgbwR VrL 6 Uk¬ g‘Pm •¥§«M HgŒ¢hS.
8• wG Hgsg“ Hg”§Vfhzd gg‘Pm •¥§«M HgŒ¢hS lv Hgsg“
Hg”§Vfhzd HgOhVœ lK ¥sL Hgs¢hVM ”lh £‘l‘qp td
Hgw‘VM.
9• Hqf¨ ‘qv g‘Pm •¥§«M HgŒ¢hS Ugn Hglkjµ.
01• efJ g‘Pm •¥§«M HgŒ¢hS f‘Hs¨m Hglshl¢V H®Vfum Hgl‘¥‘¬M
td Hguf‘M lv HgV¥‘c gg‘Vrm HglVtŒm f”¢S Hglshl¢V.
11• qv Hgsgum Ugn •P¬ ¥hkf¢§h. •¬OG Hg¢¬ HgOhwm fhgfhF td
Hgl”hK HglkhsF g§h td ¥sL Hgs¢hVM. jPƒ¢V‘Hg¢¬HK g¢sjh
ljlhegjhK‘‘ggjl¢¢« f¢k§lh‘Hjfv HgVsL )XD: ¢l¢K- XS
¢shV:(.
21• rL fjef¢J Hg¢¬ ”lh £‘l‘qp td Hgw‘VM.
31• rL fj¥l¢v Hg¥«x¢K HgOhw¢K fhglV›M Hg¥hkf¢m ”lh £‘l‘qp
td Hgw‘VM. ‘efj§lh fhglshl¢V Hgl‘¥‘¬M td Hguf‘M.
• ”VV Hgulg¢m lVM •OVN fhgksfm gglV›M Hgehk¢m.
41• •¬OG HglV›M Hg¥hkf¢m ”lh £‘l‘qp td Hgw‘VM lv Hgqy¨
Ugn HgkŒ¨m )A( gjs§¢G Ulg¢m HHg¬O‘G ÷
51• rL fjef¢J HglV›M Hg¥hkf¢m UK ¨V¢R j¬‘¢V HglslhV Hgl‘¥‘¬
td Hguf‘M.
• qv Hglkjµ Ugn Hg¥hkF Hgluh”S÷ ‘efJ Hg¢¬ ‘HglV›M Hg¥hkf¢m
HgljfŒ¢¢K.
• Hqf¨ ‘qv Hglkjµ Ugn H®Vfv U¥bJ.
61• Hqy¨ Ugn Y¨hx Uwh jy¢¢V HgsVUhJ lv HgPVW Ugn
l¨hfŒm Hg¥«x¢K.
71• Hqy¨ Ugn HgŒ¨um Hgl‘qPm td Hgw‘VM td Hg¥«x HgOg…d
lK Hgs¢hVM.
81• Hqy¨ Ugn auhV taiF.
91• efJ Ph¥« Hgw¬lhJ HgOg…d ”lh £‘l‘qp td Hgw‘VM lv
Hgqy¨ Ugn kŒh¨ Hgjua¢R.
02• Hqf¨ ‘qv Hg”Vj‘K Hglahfi gglV›M td ¬HOG HglwfhP¢K
HgOg…¢¢K.
12• gjef¢J HglwfhP¢K HgOg…¢¢K‘•¬OG Hg¥«x Hgug‘D)1(÷ eL rL
fj¬‘¢V Hglwfh– )2( ‘Hqy¨ Ugn Hg¥«x Hgs…gd Pjn jlhL
Hgjef¢J.
22• Hqy¨ Ugn HgauhV HgljfŒd g taiF ‘Hgl‘¥‘¬ td Hg¥«x
H®lhld lK Hglkjµ.
32• Hqy¨ Ugn HgŒ¨uj¢K Hgl‘¥‘¬j¢K Ugn ¥hkfd¦ auhV taiF.
42• •¬OG Hg¥«x HgOhW fPh¥« Hgw¬lhJ H®lhld HgƒD ¢a¢V îg¢i
Hgs§L )1( td HgeŒF HglkhsF lK ¥sL Hgs¢hVM . rL fgT Hg¥«x
HglŒhfG ‘Hgqy¨ Ug¢i ™jlhL Hgua¢R )2(. jPƒ¢V: Ph¥«
Hgw¬lhJ H®lhld ¢j”‘K lK r¨uj¢K: XD ‘XS )Hk±V
Hga”G(.
52• Hqy¨ Ugn Hgaf”m H®lhl¢m .
62• Hqf¨ ‘qv Hg”Vj‘K Hglahfi gglV›M td ¬HOG HglwfhP¢K
H®lhl¢¢K. Hjfv HgVsL ™¬OhG Hg”Vj‘K f¨V¢Œm sg¢lm td
Hglwfh–.
72• gjef¢J HglwfhP¢K H®lhl¢¢K ‘•¬OG Hg¥«x Hgug‘D )1(÷ eL rL
fj¬‘¢V Hglwfh– )2( ‘Hqy¨ Ugn Hg¥«x Hgs…gd Pjn jlhL
Hgjef¢J.
82• ”VV Hgulg¢m lVM •OVN fhgksfm gglwfhP¢K Hgwy¢V¢K g‘qv
Hg”Vj‘K Hglahfi gglV›M f¬HOg§lh.
92• qv HglwfhP¢K lv HgPVW •K ¢”‘K Hglwfh– XD td
HgkhP¢m Hg¢lkn lK Hgs¢hVM‘‘Hglwfh– XS td HgkhP¢m Hg¢sVN
. lgP‘±m: ¢jL jP¬¢¬ Hg¥hkF H®¢lK ‘Hg¥hkF H®¢sV Uk¬
Hg¥g‘S td lŒu¬ HgŒ¢h¬M.
03• Hqy¨ H®Y¨¢m H®Vfum Ugn Hgu¥bJ‘lv HgPVW Ugn
lPh«HM HgublhJ Hgwy¢VM lv HgeŒ‘F Hgl‘¥‘¬M Ugn HgPhtm.
13• •¬OG ¨Vtd Y¨hx HgV•S td HgeŒf¢K Hgl‘¥‘¬¢K td ¥sL
HguVfm )1 (÷ •¬V Y¨hx HgV•S îgn •s…G )2( ‘Hqy¨ Ug¢§h
Pjn jlhL Hgjua¢R.
23• Hqy¨ Ugn Hg«V ”lh £‘l‘qp td Hgw‘VM ‘HVtv Y¨hx
lPV“ Hgs¢hVM.
33• •¬OG H®¥«Hx Hgebem glPV“ Hgs¢hVM Hg‘£ld.
• lPV“ Hgs¢hVM Hg‘£ld £‘gufm îqht¢m gg¨…G Pjn ¢g§‘fj¥l¢v
•¥«Hx HglPV“ leG gufm Hgfh«G.
43• Hqf¨ ‘qv HgPh¥« H®lhld lv î¬OhG HgublhJ Hgwy¢VM td
Hg¥«x H®lhld lK g‘Pm Hgu¬H¬HJ.
53• efJ HgPh¥« H®lhld f‘Hs¨m HglslhV¢K Hgl‘¥‘¬¢K td Hguf‘M
)‘HP¬ Uk¬ ”G ¥hkF(.
63• H¥lv ¥«zd U¥gm HgŒ¢h¬M ) U¥gm HgŒ¢h¬M ‘Hgw‘Hl¢G HgOhwm
jug¢lhJ HgjV”¢F
HgjVӢF
fu¥gm HgŒ¢h¬M( lv HgPVW Ugn HglPh«HM f¢K £ƒ¢K Hg¥«x¢K.
73• j¥l¢v ›gm Hgjkf¢i:
1- •¬OG Hgs‘sjm÷
2- HVtv HgP‘H¥« Hgfbsj¢”¢m Hgwy¢VM g‘P¬M Hgw‘J. ‘P¬M
Hgw‘J l«‘¬M f 3 f¨hV¢hJ 44LR ‘¥h£«M gbsjO¬HL.
3- •¬OG ‘P¬M Hgw‘J lK Hg¥hkF HgleŒ‘F Hglj¥i îgn •s…G.
83• rL flPhƒHM ¥¢‘F Y¨hx ›gm Hgjkf¢i lv Hgw‘Hl¢G eL Hqy¨§h
t‘R U¥gm HgŒ¢h¬M.
93• efJ U¥gm HgŒ¢h¬M lv HgP…h± Ugn efhJ rq¢F U¥gm HgŒ¢h¬M
f‘Hs¨m Hg¢¬ H®OVN. rL flPhƒHM eŒ‘F U¥gm HgŒ¢h¬M lv eŒ‘F
rq¢F U¥gm HgŒ¢h¬M.
04• •¬OG Hgwhl‘gm td HgeŒF Hgelhkd gu¥gm HgŒ¢h¬M ‘HglslhV td
HgeŒF Hg¬HzVD. efJ HglslhV Pjn k§h¢m Hgla‘HV.
14• wˆG rhfS Hgf¨hV¢m lv rhfS Hg¥§h« Hg”§Vfd.
24• Hqf¨ lŒu¬ Hg¥g‘S fï¬OhG Hg¥«x HgOg…d gg±§V td HgeŒF
Hgl‘¥‘¬ td ¥sL HguVfm ”lh £‘l‘qp td Hgw‘VM )1(. •¬V
HglŒu¬ îgn Hgl‘qv )2(.
34• rfG Hsj”lhG jef¢J lŒu¬ Hg¥g‘S‘¢¥F Hgj¶”¬ lK îOVHœ
P«Hld H®lhK îgn ¥hkfd HglŒu¬ k…si.
44• efJ HglŒu¬ UK ¨V¢R j¬‘¢V s‘sjm H™YbR f‘Hs¨m •D •¬HM
•‘r¨um kŒ‘¬.
A: HgsVœ l…j‘–
B: HgsVœ lŒ…‘G.
54• •OVœ HgV¢l‘J ”‘kjV‘G lK Hguf‘M. efJ Hg§‘Hzd UK ¨V¢R
j¬‘¢VI td Hgl”hK HglOwW gi.
64• t“ Hglshl¢V Hgl‘¥‘¬M td Hg¥«x Hgs…gd lK HgV¢l‘J ”kjV‘G
f‘Hs¨m l…“ gglshl¢V‘eL Htjp j¥‘¢T Hgf¨hV¢hJ.
74• •¬OG f¨hV¢j¢K lK k‘c AA fŒ¢lm 5,1 t‘gJ- ‘£d Y¢V
lj‘tVM td Hguf‘M- td Hgl”hK HglkhsF g§h lv HBgj«HL fhj¥hI
HgŒ¨f¢m Hgsg¢lm. Uk¬ îkj§hx Hgulg¢m‘•U¬ îYbR Y¨hx j¥‘¢T
Hgf¨hV¢hJ ‘HVf¨ Ugn HglslhV lK ¥¬¢¬.
84• qv HgV¢l‘J ”kjV‘G td PhlG H®a¢hx f¬HOG ”hf¢km HgŒ¢h¬M.
• qv H®aV¨m HgbwŒm HgljfŒ¢m lv Hjfhc jsgsG H®VrhL.
• HguVfm H·K ¥h£«M gbsjO¬HL. qv Hg¢¬¢K luh t‘R
HglŒ‘¬‘‘Hqy¨ fhgŒ¬L Ugn Hg¬‘Hsm g«¢h¬M HgsVUm.
ll¢«HJ Hgs¢hVM ‘HsjO¬Hlhj§h
94• ”hf¢km HgŒ¢h¬M:
A: j¥‘¢T g‘qv HgV¢l‘J ”kjV‘G/ H®a¢hx HgOhwm.
B: ›gm jkf¢i 005 taiF f¶w‘HJ PŒ¢Œ¢m.
C: l…jh– Hgjay¢G FFO/NO “¨V¢Œm HgŒ¢h¬M lv HgV¢l‘J
”kjV‘G" •‘"¨V¢Œm HgŒ¢h¬M HglsjŒgm" )Hk±V Hg…w‘G HgOhwm f§h(.
D: Uwh jy¢¢V HgsVUhJ )1 HgsVUm + Hgs¢V ggOgT(
E: f¬HG gju¥¢G HgsVUm/ tVHlG ”§Vf¢m. fl¥V¬ Vtv
HgŒ¬L‘s‘T julG Hg…VHlG lfhaVM‰.
05• P«HL H®lhK: ¢l”K qf¨ •¨‘HG •P«lm H®lhK ”lh ¢l”K
twg§h ffsh¨m. ‘ggjPVV lK H®P«lm‘Hqy¨ Ugn H™f«¢L
)”lh £‘l‘qp td Hgw‘VM( ‘td k…S Hg‘rJ‘HsPF ¨Vtd
H™f«¢L td îj¥h£¢K ljŒhfg¢K.
15• j¥‘¢T Hgl‘j‘V: Uk¬ Ogv Hgl‘j‘V Hgl«¢T‘¢l”K HsjO¬HL
Hgj¥‘¢T HgOhW fi gPlG H®a¢hx.
25• Uwh jy¢¢V HgsVUhJ: Uk¬ ¬tv Hguwh îgn H®lhL‘jf¬• Hgs¢hVM
td HgjPV“ ggOgT. jPƒ¢V‘¢¥F •K jfŒn Hg¢¬ Hg¢sVN lls”m
¬Hzlh fu¥gm HgŒ¢h¬M gj¥kF ‘r‘c Hw¨¬HlhJ.
¨V¢Œm HgŒ¢h¬M HglsjŒgm
jPƒ¢V: ¢¥F •K ¢j‘gn HsjO¬HL HgV¢l‘J ”kjV‘G H®aOhW
Hgfhgy‘K tŒ¨.
35• Uk¬lh ¢”‘K l…jh– Hgjay¢G FFO/NO td Hg‘qv Hgl‘qp
td Hgw‘VM‘¢l”K gg¨…G •K ¢Œ‘¬ Hgs¢hVM fl…V¬I f¨V¢Œm
HgŒ¢h¬M HglsjŒgm ‘fhsjO¬HL U¥gm HgŒ¢h¬M ‘f¬HG HgjshVc.
¨V¢Œm HgŒ¢h¬M f‘Hs¨m HgV¢l‘J ”kjV‘G
jPƒ¢V‘HgV¢l‘J ”kjV‘G g¢S gufm: ¢¥F P…±i fu¢¬H‰ UK
ljkh‘G •¢¬D H®¨…hG.
45• Uk¬lh ¢”‘K l…jh– Hgjay¢G FFO/NO td Hg‘qv Hgl‘qp
td Hgw‘VM‘¢l”K •K ¢jL r¢h¬M Hgs¢hVM tŒ¨ f‘Hs¨m HgV¢l‘J
”kjV‘G.
55• jay¢G HgV¢l‘J ”kjV‘G: PV“ Hgy¨hx Hgwy¢V Hgl‘¥‘¬ OgT
HgV¢l‘J ”kjV‘G gjay¢G «V H™¢ŒhT. Hqf¨ ‘qv «V
H™¢ŒhT Uk¬ NO.
65• HsjO¬HL HgV¢l‘J ”kjV‘G: HtV¬ jlhlh ¨‘G £‘Hzd HgV¢l‘J
”kjV‘G.
• Hqy¨ HggshK Hgwy¢V td H™j¥hI HgƒD ¢‘qPi Hgs§L)
A(‘jjPV“ Hgs¢hVM kP‘H®lhL÷
• rL fjPV¢“ HggshK Hgwy¢V td H™j¥hI Hglqh¬ )R(‘jjPV“
Hgs¢hVM îgn HgOgT.
75• rL fï¬HVM U¥gm HgŒ¢h¬M Hgwy¢VM kP‘Hg¢l¢K •‘Hg¢shV‘‘sjjPV“
Hgs¢hVM td H™j¥h£hJ HglŒhfgm.
• ggV¥‘c îgn ¨V¢Œm HgŒ¢h¬M HglsjŒgm’ •¬V l…jh– Hgjay¢G
FFO/NO îgn Hg‘qv FFO.
lgP‘±m: f¬‘K î¥VHx £ƒI HgO¨‘M’ B ¢l”K ggs¢hVM •f¬H •K jjP‘G
îgn ‘qv HgŒ¢h¬M HglsjŒgm.
jPƒ¢V‘B ¢l”K f¶D PhG lK H®P‘HG •K ¢k±V ggV¢l‘J ”kjV‘G
fhUjfhVI •¬HM g©lhK‘‘B ¢l”K •f¬H •K ¢”‘K f¬¢b UK îaVHT
aOW fhg» ‘•‘UK qV‘VM Hgj‘H¥¬ fhgŒVF lK Hggufm td Phgm
‘r‘c O¨V.
Hsjf¬HG Hgf¨hV¢hJ 44RL
85• ›gm Hgjkf¢i julG f…qG 3 f¨hV¢hJ Ugn a”G «VH¢V 44RL
l‘¥‘¬M ¬HOG Hg‘P¬M Hgw‘j¢m. ‘Bsjf¬Hg§h‘HtwG HgPgŒm
‘Y¨hx ›gm Hgjkf¢i lv gshkd Hgjef¢J Hgl‘¥‘¬¢K •s…G U¥gm
HgŒ¢h¬M.
95• •OVœ Hg‘P¬M Hgw‘j¢m ‘t“ lshl¢V Y¨hx j¥‘¢T Hgf¨hV¢hJ.
06• •OVœ Hgf¨hV¢hJ Hglsjk…ƒM ‘Hsjf¬g§h f¶OVN ¥¬¢¬M lK k…S
O¬lm Hgulbx
jŒ¬L aV”m ogereP geP O¬lm lh fu¬ Hgf¢v’ fa”G lfhaV •‘ lK
ObG af”m lK lVH”« HgO¬lm Hgl…‘qm’ ggŒ¢hL f¶¢m îwbPhJ •‘
jf¬¢bJ ‘ f¢v r¨v Hgy¢hV H®wg¢m.
gbjwhG f¶P¬ lV”« HgO¬lm rL f«¢hVM l‘rukh
/troppus/etis-syot/moc.ogerepgep.labolg//:ptth
ggŒ¢hL f¶D ¨gF ¢¥F •K ¢”‘K td P‘«j”L HgVrL Hgjsgsgd HgOhW
fhglkjµ. ‘gjP¬¢¬ HgVrL Hgjsgsgd’ rL fhB¨bc Ugn Hgw…Pm
HglOwwm gŒ¨v Hgy¢hV. .
îK aV”m ogereP geP lsju¬M gjgf¢m HPj¢h¥hJ lsj§g”¢§h ‘
îVqhz§L f¶tqG a”G. ‘ g§ƒH’ tluVtm V•D Ulbzkh ¢a”G •£l¢m
”f¢VM ‘ r¢lm fhgksfm gkh. ‘ lK eL ts‘T k”‘K ah”V¢K îƒH rlJ’
fu¬ HsjO¬HL •P¬ lkj¥hjkh’ flGx Hsjf¢hK îVqhx Hglsj§g“ HgƒD
s‘T j¥¬I Ugn af”m H™kjVkJ td Hguk‘HK Hgjhgd:
moc.ogerepgep.www
lv H™ahVM îgn •¢m lbP±hJ •‘ HrjVHPhJ.
