alficunruiluf; nlunanaeu of accountting...2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu; 3....
TRANSCRIPT
Hlmlavuv5n rJvqlrff Uvtei rJvqtfl uata
Hufiunu renvnln dvqrrffrJvtm cgnvullu SnnvuvTllceunnn
n vuv ri tuv n r u{ u n e3 r$nfl u eanrff: 001 lnnq
uuneuqlaXc;3fiu, 5utff A T APR 2015
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alficunruiluf; ffau nlunanaeu oJnJlufrnf;u
SScrruffnuutuatfiaurflnflu avUueantff zrlauq, f;15ufi ro thuct 2e12;'
SScrrlfinuuruarfiaunruUuf; avUucanfr qzlawq, S35urff zo fiuct zols;
$lcrruffnuurucrfraunlunonaeu5n&vgv avUucanrff s/f,ruq, f;15urff zz navfrn
2014:
Slerrufirincrficunruinfil rrav effgltuaaelnvuvrituvnru{unelfrnflu avUucan
fi ree/uu, f;15ufr z+ fiavffn 2o:.e;
$1crrufi3fraveutaal *rfinJllJnvuvrituvntuflune3frn4u avUucanri ooe/snnq, f;1
ry(a'Oaum 20 uu1 2015.
tivanru nvuvfilJlvnluf,une3frnf;u senavuJu:
uuanm 1
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Uuf; may nluncnsgu?uElrenaJn3rurflnfru efreeSn?fi rlf;Hnegntrulrutflnflu, tl5Hn
6nrnvu3u, 05Hnrflnflu, eivErnfrnfluata, 5stunvffnUufi, fin{;aqruUuf;, Ssru]vfin
nan3eu, finnanaeu rrnv urnsau$ufinScfla3 mtunturirilnaaS*tiln3tunvuvfituv
nruflunalrfinflu 6nfi3rJvfiUn?fiffnfie3 rtnv RennsJmlurrlnmvqllt firunruUuf; rcav
nlunanseu ao3arfiu ccu?afir3cenvslualuJlunrueju?fi.8nalutrJ3?R ctau frrlnarucf;oZ Cte r rG G)
rruu1ut[nwa]nu.
J.Jlnnl 2 nruevfiutufirffu
fi rHurff ilr?{?uavuSumvUufr ,inrrrrrrulu fi 3fi :
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eiJtmtu efisuvc"Utlal: nlufinfi3UrfiilnaJnllunluUrif; aa3quc0rrulufiXnla Rsnnslfiuutnmvq1un1uflrufies3mrffufiuvnrn?f;?ucenaytr€Jy fr3nrunansguncu"fi: n1uncn$su[snuffilualuJlilntruc$u, nlunanmsuUvffntfirutunlrueirefiuSlu rrffy nlunafiRsu n 1 u 6n fr 3u vfi Unerrunvu; u ff nmilu ;
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EmaTffintru8Hnrrufiruntufluq ffi n1unaflHsu cenqueEruuru?ucccrnrfr3;
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4u fr ltfi urrunr:lSu6eJ?1n ft rfr nSrunvruvriruvnruff uns3rfr nfr u ;
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nlultufiutfiffu, ?untu3tunvccarjuftnncu, ?uarulrumaud;uccrJ3ae3rfiufirue oJ rcay
renuff1uf,eufiru;
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ss''2'''--_"'f;unluu mrrereff3 fln5qrfiunrufiuf;,nfiq, rrftu "fiSnfinf;3fiumr ?u5srrnv11. "&J6ufiOLjt,ri
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fi nfl uara rtav uilnsausueitilnturitilneaS *rf, nllunvuuliruvnrufl lne3fr n4u.
"lJlnml s frnnrunrucfieutmaaJnjtr:ntrufiuf; ccav nluncnmeucro,v(:ezclAd5armvffnilufi reffv Umrmvfinncnflsu anefrgiltuna?finru8ffnru?ufl3cencJnJlu
v v 2, r (?u u fr C,& 6'qlnqu msJuumunmlutsnnlu0lum nlu:
, <?u fi <? (.> rt u o1. nlUuvClUnmlJJnvUJI_Jnnrulu, Ulnmuql]JCq1qLifl1Un1Ur.,'Uq mAv nlUnAn$gU;
z. narueUucsnvnlnfirusqrnru;
3. ?rfi"0ncrrJssuneu, finfie3, ffuficu, flncatJ rtav tiucaat;
4. ?rfi"Bnarutpfirirr, trJS?a, Hnf;rlf;qn ttflv slulnnanaeutfi;
s. nruSnstnct.uSu ccav "06uurUufitu5qrf;u.
Jllnm1 4 cfietueeJnluncnasuo <) -----i -,-,.-fl- ----. ^r sr --.. -fl-o-. :<-fi-cslmvnnnanf,eu slulnnangsufr nucl.J"ruulu tJvneu.fi gtu cfie?u fi1fi:
1. ncnReuncruffnfie3 ceav tu3?maeJeenvslualuJluntucjuael 4lc0luu1u;
2. nanaeuntuuvfin fi ntu05nrua"l nrtflrulu;3. ncnseunlrfinfrluJnrnnru*rrrrnll*rufin;cieleeJ 4u,tr*l".
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nluncnReu ?uEScanaSn3rur[n4u.
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ulnm 7 nlunaufJlJ [Gau nlunonaeuunu?u, fi, il , ou O-. I s u cr A
4r,rcilluuru fio3rJyfiUnnruncuqJ rrav nlunan$eututu1u nSafruntuUu{ eit.tltli
tfifirilnt5?u finruruarfrcunrufiufl fie1fi3fir3frr:qr-0 n;afiunruUuf; ccnv fttSaviluntu
nauqru rrflv nlilnanneuuru?u n;afiunrufiuf; fi3uvneuficuefre?ufrufi fr1ff:
1. 5rffnru'ilceun, nrufinUv[uln, nluUurffn [[ftv nllaluJru&qurnunruUut;
z. Srffnrunau4u&fnurlnae3&4uanr3nruilufl cenv Stffnruccfita;
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nlunluuuq;
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rus t!..f suu|?lreJuRltf;unrunvnSu*4uanUn1tJtrufirfiffire flefi fiaufr3ce 63 ?rfice nuaufiruf;u$ cear c$r?q.
affiruOmrn 3
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nuqalnrrue$u;
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fre3fi?ufr3frrurilufinfr;aqrrufiufiwn nvqajnrrue$ru rrav n3mnfiufisJrylunlugussjeln *rfi n3rrunyus:irruvnrrufl unu3ff nrfr u ;
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mruUvnsue ilufiutei.
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ren v s 1 ru d y n eu nrru* fi us e 3 eS r f; m I rny ff n iluf; "fi fr 1fr :
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mvfinilufi fi lnra fr r3nrqlmruUvqrfr r-r ;
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uclu ufi18ffur[3 neuEfru
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m1 utntfi ririlntS?ufi nuutuctfi c unruUuf; ;
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fi?rficcilereuciluaruinSnseu fieuficucmn8u.
cieutan tuS use:c 6riin 43 cqruUuf;uru<:llt2)fin{;cqruUufi rffovffnSuseJ fie3"0cieuta fi3fi :
Eccuu f;nqvneu, mymlu, rlrpan, uvfin3tu5n5arrnvffn, uvilnltumtufiuutn1. Eccuu f;nqvngu, mymlu, ertgan, uviln3tuin5atmviin, uv[n1tum1JFilu1ul
n;cf,e3fiuunnf;n cffsutrncr4avfinfituntuUuf; ?uE3cana;nlrurflnflu;
2. fieSciluruvfinlruSqrnrudvir, cBnc;nStuntuUuf;fictl ceav .BdvHuntu?untu
?rinru&SnrufirunruUuf; rJrSuilou aruDEutr; ccav .0naru$na1rfl1r.,tn?untuc <) v (t A , t, V fr- "^o.Q---- o aflSntufrtuiiunn;cEeS tUUclU n1UUau1U, nlUtJU, uJlS t[av 91nsu;
s. .0ncru$firuiqravcurv?nui3 cUufiu nruUuf;, ntueiu, nluulvtJlnlu, nru8f;mrur4
avfin, [snqysln, n1uc1yr11n, avfifi, ntu$gtuntlfitunrueffeutmaqavffn, av6 u Z r -,. -q, v 9' o-.^-.^-. J't A'--- e- - --d-Suinnruiqu-dlaslu, fintuutUu, ffnrutu ffav evecuuJntuduuin;cEel cule
{cu q:t)f; mtu?unrucff gut mc 14a vff n ;
4. "Bncru$naluslrJrn?unrurh?fl ulnmvqrusrff ufi tuntuUuf; ccav rJlnmvnturtff u
fituntuatultuntuciu;
s. .0avusucruurr0Ju?unrucfreutmaaJnJlu, .0ringvuvnctucilutptit, .DnatualJln
?untu 5cntv, fiatnt ccav crfitaUumt.
Jmml 12 renvEludvnsunrutl5useScBriln4laaruUuErD
cenvsluUvneunruiBusese$riln*JaqruUufl .0fi1fi :
1. firBelnruccuufiuael *rf,nJlunvuvrituvnru{uno:En4u;
2. *rrilr?ufr lEucUufin{SaqruUuf;arn nvqalnrusiu;
3. irrilr?urJvnrsvfiuvUnhrunruUuf; ffav firu$urffn;aie3 cUufiu ntuciu, n1u
nvil1n1u, nru8f,m1u?4avffn, csnrlvsln, nlumvmtn, avffff, ntufiaturntSfrlunlu
fircfiur4nvffn, av0uinnruE4u-atcatu, ffntuutUu tcnv finrutu (rlrJ);
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cfietfiSutenvf,luuvnguntuif;uselcSriln{;cqruUufl ffufiatJ rcny finfie1 ccf;a
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ulnm 14 nriru;uSsrmvffnUuf; rcav f,n{ScqrriUuf; rffcfieutmc?rfinruSf;nrufirunruUufiqt?up3
renaJnJrurflnfl u fi e3c5unrriru;u?rfi ccn Srfl nlrunvuvriruvnru{une1rflnfl u fi 3fi :
r (Ql1. ntUucgnvstuUvneuntui3usol c0rSarmvfinUufi 6ruau fiurfirfiruffu ccav fin{Jcqru8uf; 'trucu Suf;ruffu ecav fie1{ravurru?u5uCIucenyarufilnrc;
2. ntfiucenvaturJvnsuntuifrerty?uf;useJ SsrmvffnUufl 6ruou fiuf;ruffu fiaviln{JoqruUuf; irtuau fir5ruffu mnv fialqravuru?u5ufrurenyslufi3nra;
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ttn,;,rr,fl1uu1uur1u?uE ccuuqvtfisunru0ncSunr{unelrJvirE *riuSsrmvffn{ufl rrayv: -(aunqJaqluuua.
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ntufirunru8ufi rJ?uE3canaJnJlufrnfluceuu aruil fiucrnSutfiSunru5useleilufrutu. 5
atrnvfinUuf; mav fin{;aqruUuf; fi.03ntJv$3ffudr effeutma?finrurl5nrufirunruUuf; ql
?uE3cancSnSrurflnfiu fielfiucanvstutJvneunluifierq?uSuselfi Srfin3runyuyfiruy
nru{une1r[n{u rJrluileu $fiufir;u neuSuffinerqr.t
c (.r ct c) s er " v I s (a 3(i . o Ifravii SstmvfinUufr tcav iln{;aqtuUufr rlfiucenvsruUyngunruingru?uSut
sel ullu?ufirilnccarfi1nrc cruu?vffnqeu?uSuse1.
^a- '^<l P-^^- on8ufi rrnv frn4:aqruUuf; rnffnqsu?uBusol mrn.fi3nUv$3$utlnavu af,lmvn
cfrgutma?rfrnruEf;nrufirunruUuf; {?uE3canaJnJlur[nfludrtdsn fiesutuntuSuse3GIC)I
fluttru.
mjanm 4UGrA(:)q,
nlusu5gJ[gXCf,lmvnnn0nHsu [Cnu Unnonseu
JJlner! 17 cieutentuf;use3c6rSmrmvffnnanseL,t<><)AGrsrrSarmyiinncnf, su ff rvfr nBuse3fi e3"ileieu ta eitr:1ff tfi frrilntS?u ff nuutuatfi au
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rmu nJU:
1. tfiEu?uevryurn?rfifircffuSstunvffnnanaeueln nvqcanrueiu;
z. avurflnavrurSf;rnru rJrlufrau aeXfiu#utu fie3"0?ufr3ilucUuiln{3aqruUufi S ?,
9 v U u 1 n t il u c.: n a n R I u e1 1 "t
J ff n ru t u t 1 n n v q a 3 n r I ciu ;
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uilgu ae3ffuflutu fia3fi?uil38rueUufin{ScqruUufi S ?uavryurneUuflnncnneu
eiruffnuuluqln nvqclnrueju rcav rh3uilnfiufielsltuntu3useJqln *rfln3ruflvuv
rirr:vntuflune1finflu;
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dnfi ufi e3d vff Unuilrrff aeXfi ucccrfi uGu*rcinseufi tu SSarurntrJ?fi 8f; ntufi tuntuu <:r cr l- . -4^^-.---4-fiuf; r$ nruncnf,su fifru4ucijturutui5u. navfi firtv?fintuS5ntufrtuntuUu{ fr
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nluncnaeu nfiurpruncrut3:;r.ueiltrutu?ucaatn;afiu Sarmvffn fie3Budvfiuct, 3- .l
arutntu crfruuii3
' ^' ; fie3ccuur;tfftfif;unruSuselaln *rilnlrunvuvrituvntu{uns3rfinnucl,luulu ttar9
fiu c{un;cfiu, ilnc5urinvfftreUu mrrnrufialavulpeJ *rilnyrunvuvrituvnlu
fl unalrftn4u mlurtmavrinvii ;
11. UvfiUnclruffntuurUufirunruUuf; r6av nluncnneu tftfiSuntuBuse3aln01ntuAoo c r &, , a .t +, Y 'r,--&rff "Df; n €, r u 1n n J cf, a I cea v a v u 3u fr n uut u 5um n 5 cfl e 3 tJ t 1eE u 1 c n.
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ryrffav51tU?rfinru8inrufituntuUuf; r$ nruncnaeuilu fie30r4n
c)v(:vrjlnm1 26 i5n ccav uljmPglunnanagu
finncnngu fifin ceav uilrrff crruufftfiririlntS?u ffnrutuatfiaunltJncnaeu3nsv(2<) v.i A q +H
mv rJ1nml 57 [tav IJfrn CIAU UUlm tUJU[mrJ nJU:
fineelfinnonfieL,,
1. ?rfinru0f;nrufirunruUufi rfi nruncnssu t,nqrttrmnu?rfiaonna3fiLlcfie?utnffn
fiufiunru?finrr0f;ntuaelfru ceav atef;nmtuntilnecar;
2. finmvurnarru$rnr3firunruUu4 trnv nlunanHeu ?rfiasnna3fiuavullunluev
murufio?ucrcravtauv;
3. frnncnaeu fi qnrSuilrorn5armvfinnanaeu HlrJlneflrscuneJr.Jvqirtpfi$u ccav
r o u *tfiqrnnluncnseu rn etoufirqrun;afiunlunanseu?unssrJvquUVNgUfllTMUUN
qJqFU;
4 . cf, reff Sccrila qu?ff ff nfi ufi uefr e?uas JnlunanHeuaei 4ueil ruuru.
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1. ?rfrnarusau"frfiue $rufirrffaa3 Srffn3rr.rnvuy:iruvnrruflune3$nflu ?unruf;3nan*r-- o s r u^ | |
n 1 m 1 rr rn t fr fn il n t f; ? u a y u 3 u fi n uu r er S u rfi n 3 a 6 s I ;
2- aluStuutfrX *rfirrlrrunvuvriruvntuffunasffnflunJafiu tae-lveaal r6fry nlr.,'nysJn ?unru?ffirifinruea3fiu;
3. ffnmrnaru5urlfiufrunr&qu trfru rsnv&tuelq5 *u3r,,rr,fl1rruru mmutnsu$ ?ueae L clg oo j
ntedisutmaiffinlzutlf;nrufirunrr.riluf; U nlunan*su e5uraucen.firir5prng3nru_{g1q o A t bmilffinslulnennJaesJ;
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5. *rrilr?ufrSfrururue6rscurnufrn$uSu S3?rfi*rfinxrlr,ruvnruvnruflune:Snfruq ru tnu Lllun1Lrrfr uil3fr ::arn u.j1nmaufi ?fi nrrufi nSuBu ;
r (?u v _ -,-,_,-A o- v c . 36. UuelunzurumveillStli mtilnStunvuvntuvnlufiuna3finfru rrau ryuJunrufin;af,e3ririlnt5eJrlrJrlfiuf,au, finfie3 ceay fiuroftl;
7. cc63?rfiufuauJlunonntrulu?ru, nvtivfilJlunlunannruru?u rrnv alu3ru?finoy-fvaumrfiueitfiqu mrnfrurffiunllJavc"finelavu;uffnrurutfin;afla3 W frnnvu;upsJ
2'trd\A,ttutY
sluetJtrulu uinSaf,eSfiunturfisltmae4avfrneeSqrueilrrulu rrsy fieun;afiufrufi ,r*,"3ru?fi *rfi n3ruJ;;,;;ilil-a3rfr nfr u qrueJrSriluarerfi n5nssu rur€.j
?uvirilnraal rtn5u ffnqvntu fiueenf;:rrfffiuefirJnluffyr-Un eilufrutu ;
I' dvfiilnntruffnfiruutfiufitunu.rfiuf; rtffu nlunanasu frtfigunrususslnrns3nrufi fr ff n6ru'rnn3a#sJ ffi ffi v nvuJufi nrurusurff n3cf, e3e.,lr3e#u3an.
e- , s & , 4rJ16'tc',r1 27 fin ffifis sululsslryucUruulu
tu,
qrurOrruru,fifin ffifiv uiltff mrufitfifirfintfr?u ffnryuruarfiaunrunanfleu6nmy
tnv .ulnml 61 rrny 62 eenv fiHn eeav uilrrff efiuefiu fi1fr:
ffinea3qrucilruuru<d> <a O v A <) ()1" effendntunviinU:lq' trav SmlmvfinncnffisurfitfrfiunluBussleln *rfin3rruflyuy
O9UUnlJJvnlUql.unsltflnqu;
u,f;,z. ffine,nvutrynnvftlnsuuilr;?u$3noruao3firu?ffi"finalr$ ccau flalJJfllurn eilufiu6rJJJ..,l
flnunlunluuuq rray nlunonHsu;
B. ffnanvutnviluntufiruf; t6au nlualu3ru?rfirfiumvtru crfry fisnflsJfrufinnruaelnrfrru.
s A , qmilulPsJryJJ[uffiilu
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atunvfinUuq' crnv Smtmvflnnanffisu efieeffiual Smrmyfinfi3nrariyfriln fin ceav--rr--q -e-"- - ! v 6 s r s v atrulut t.JHsnns J!'luft vlJJUnnLTUl€J 6[nv Unnlun;aff unruilufi [[ff y nlunanffi su :
14
nynJurenvslualu3lunlucju?rfiaenne3fiu avuJuatficuntualuJlu ceav cEn.,3,f,,
cuue{uee Jf uct,, 1tru1u ;
nyn JJrenyslualu Jlunluciu ?rfi aenne Jfi u ulnmvqlunluUuf; mtunturirilnaeS
*r fl n3 ru n v u v ri t uvnt u {t n e 3 rfl nfl u ;
?rfinarusau"Sccn f,n{;aqruUuf;, ilnnanagu ?untustucunclrJavnonmt3fituA i A t e rr o 2-. t' cr e u
avqruui, nluRyuusle4u ttav [gnvalumnJaeeJu1nuqcu, xv[tQJ, qnmeJ, nU
raal rcay flenneJfiuefre?uae3 nru?finru8f;ntumrXfitunruUuf; crau nluncn
seu ?fi f,n4;aqruUuf;, finnanssq ?ucaatUvfiUnc;nyrufiafiS;
aruuolf,qu ceru renvslurfin;af,s1tJr1fiuficu, avce61, finfie3 ffav RenneSfiu
cfre?uael nrru?rfinru8f;nruant3fitunrufiuf; ffiav nltJRcnseu nlunlus;n3e1
ae3 *rfinl1unuuvritlvnruflune:fln4u;g
6. c{til38u?a8nUurffn nru?rfinru8f;nturnt3fituntuilufl ccav nlunanseu qnnl.
u1nm1 za ilnatu3tunluncnsgu
rcav tlrr,fr,*l, fie1#r30naluJlun1ilnanseu mrurntfiririlntS?u
finrruruarficunruncnaeu6navpv rlrnml 1G rrav fie3#r1 tenv alu3tu efiucfiu fi3fi:Aoui1. finnanaeufieSfrrlilnaruJlunlunanfieu e uigavccnSnte fiut"tc9nvR1ua1uJ1un1u
c9ufitn*1tin1uncnReu;
2. 8narulrun1unanagufie3"0cfra?usennelfiuaeucannlunanseu, fircrfiuae3iln
nanaeu ccar flqurff*rfr, ceav cilut-,lvtmun*tf;untufinfiu?aaelqrfn?fl8naru3ru.i v <l u <lA.o t, -, d
c fl u : n ru U u rfi n U uf; lff fi n fi e sm r url l n m v rlr urn ri t iln tS ? ucc n avt auv, fl 1 n nv tufl c 1 u
cilutUtfi rfi rnre;3?unrunvfirfin, nv0untunauflJ.,tutu?u, natuf,nfie3 ccav tttS
?f,, evrffurucfi3 Snsyuvae3ntuinfi3rJvffilnavuJufrnrnnurffn;cieS, nrul3r?{
rffu crnv 4ufiu$u3;s. finnanaaufie3ririlnn;afiu naluaJl?unrufitcfiua;nlluncns"r,lunttrututJt3
seufiru?rfiavcc6l;u y * ^ qey- -"..-fl- ^..^^.4^.-g^n^-^. a qilnnanseufre3R30naru31un1unanaeul6fiu n.ueiJtrutu ruru?uririlneaat HuHurua.5u ngu5ucijnne3ulv?ur*lf,$uUvirE;
a1uJ1un3afi unrucff gutmcdvfi UnaJnJlueeSfi nncnsgu?ucceiavtnuv ;
Snarulrunluncnfl eumlnciluutntctt3tJvemnfi elccrJcUuutgtalc.
v{JJ1nn1 29 n1U5nR1nClUAU
u t v c! s <a u 6 6 d l-.-. Y- - ^z! v <r
ilnqJaqruiluq, ilnnanaeu tI aarjmJ?nnueur.fr nJaeelnuaJnJlunluuua trave v v t v te -d-.---rr- - -l--4- ^--- -dq-nluncnseu fre3BnarncruiunSaflu Pqu ffav esnuslu mnJaaeleel furuluulu neln
,r_tttH^ 'r{^'-^5s?uae3 nru?rfinru8f;nrufirunruUufl renv nluncnseu rfifiutfiSu$n;afiu&4uUJUNU[1
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dJlnml so nrutavtu6usa35mmvffnfiuf; ranv f,armvfrnncnmsu
5nrrnvffnfiufr crav Smtmvffnnanmsu avfintrv?u$use3clufitfifpilnt5?r"r frnuutualfraunllJncnmeu6nsvmv JJlRml 4G G[av finururucrfraufinfru .urneil ez rcnv fi3nvfi ntrv?uBusa3 ?ufrarmtn'uil: fr 3fi :
1. tfrBunruBuseSiluffir.,qrunluRymiaSf,aufi&f,nfio3;
2. fin{Jaqrufrufr ctnv finnanmeu ae3eifiHnfiSnra &-finorucilu5nsvuy?unru?finru0f;nrufirunrufiuf; rray nllJnaflssu;
3. euryeJtn?fr frn{]aqrufi:1f; eeav finnanseu fi0tfif;unruf;use3arn *rilnJllrnuuvfr tuvnrufl unalSnfl u urrlrefi unru?rfi nrutifi nrufi rr.rnrufiuf; ecav nlunrnHsuctyt r ! 4trnt[nryuruluul€.J;
4. fiqrnvnr&ru5ru?untufisrry?ufie-lso1 $ nrflunosdvtrfi mruririlncaerfitfifrrfinUufi;
s. rimrurnuvfiilnmru JJlfiml zs rcffv zs esJavuJumvfiufr;
6. ffneirefiunyfi?nffil;r. finruiluql3, dSr.rcerJ3 &qucfruefiu?r:esnyalrmlullunlueiueeS ryr,flr*rufitfr
RanRsu?uEclruu tner8fi nfi o3mrunarueilu6l ;
B. uvtsruru*"3,;,urfr rrruru0aannslfi uauu JUfi nuurufi n3afl e3 ;
e. "fitruauiln{;cqrufrufi ecnv finnanmsu rfitfigunlu5usejaln *rfinlrunyuy:irruvnrufluna3ffnfru rpn$3elrnar ffirffu;
10. nlurffeiltmaqrnvfinernrffu srruE finrlfrr:;"" Ku " ' : e
11. nvciinarfrrumrrfitfiririlntS?ru fryuJusyilufi.
rurn-l$3fin$3tau f;srmvfinUuf; rrav ffsrurvffnnanffieu fia3ilugJ3ce fitaflffinunnCllro u o n
I
"(rfrsre frnmtlnriine anrfitfrfirilnt5?uee 6lnruee3 *rilnJlunyuvriluvnruflunelr$n4u.
JJlnrNl s1 nrutqv?u$use3finfuaqrr:firufr eenv finnanffisu
fin{;aqrr.rUuf; avfintav?uSuse3cnufitfifirilnt5?ru ayu;r-,lpe3avrur5qrfiufin
Uufi reav finnanflsu.
fr nnanasu nvfr nTav?e-rfr use3eirrufitfi fi rilntf; ?u fr nm.lruarfi aunrunannsuSnsul$u Jjlnm1 55.
fin{;aqrr.rilruf; eeav frnnanffisu ff3avfintqv?r.rSusel ?urinvff?nffi3 fi3fi:
1. tfi5unruSuse3iluffuqr,run1uRyLrue3&4ufr8finfra3;
z. &qrnvnrfi l:.r3ru?r.rntuelete;?uf; ussl cray nrfr une3U u'iril m1 JJrcff 1rfitfr rrrilntS?uugillfi[ll 14 PSJAyUJU&yUU].j;
16
3. rltficfirsaun'rufin0u8u0navfiufiru5qrfiu elrXuileu rfi36euqraflctultl E ?ufiu
dvneufrcufiniuutUu 0?rfir1n SQatul;
4. rlarurndvfiUncrru rJ1nm1 ,i ,r "
2o aeJnvuJuf,vUufr;er t u ' -vo
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5. aveijnirfirunrlfttfiririlntS?u avuSuavUufi.atlrole.uruc1uYurt
urrufr1ffnH3tav fin{SaqruUuq tcav unncnaeu fie3ilu{pfiteifinrurn?fi*r
cSnnrufi rilncoar?uec63nruae3 *rfi n Jlunyt.ivrituvntufl unolfr nEu tfi frrilnt5.
JJlnml sz ntruqeu?u5usaSSarmvfinUufi ccav Satmvfinncnaeu
SarrnvffnUuf; ccav Saruvffnncnseu nvfinqeu?uSusolcrrufitfiririlntS?u ffn
ruruarfiaunlunanaeu6navutv u1nml 4T ceay ffnuutuarfiaufrn{u utnml e3 ccav U1
avfinqau?uBuseS ?ufrnvfi?nufi3 fi1fi:
1. "0firfinSueeJslu,nqtnrlrlcfinatnnSafiuntruSuaratuae3Satuvffn;2. ?utauvcaarrfffin*ltav U3fiucl?finru8f;ntufituntuUuf; tcav nluncnseu crnlr.f
cilrrrutu;
3. finqer?ueyryUln?rfieircffumavfin eelSatrnvffnUuf; ccav Sstmvffnncnseueln
nvacJnrucj:l;
4. "Buvfing3Uvqutpffqu t$ qtnfin6tutn finf;3crfiuffe;ucf;nffnayntu;
s. iqeu?u3usalnrn *rfinJlunvuvfituvntu{lnelrflnfiu fiaunctusvdn?a;i t cr v ' l--n-\'l{o^. ..- -e6. 0eielqr.tu5usel clrurfftfiririlntS?u rJlnml 1G eeJavuJuf,vUufi;* " eL
- o Ao 6-\4.c)-. - -^
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Jlnml as nluqsutuSuseliln4laqruUufr ccav iinnanflsu
fi n{;aqruUuf; nvfi nqsu?ufi use3nrurfft fi ririlntS?u avu JueelavrutSqrf; uf, n
ouq c[av unncnKgu.
finncnaeu ovffnqeu?uf;usa3errufitfiririlnt5?u ffnurutuctfrauntuncnseu<)gnsvmv u1ne1l 56.
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fln4:cqruUufl ecay finncnaeu U3avffnqeu?uHuseJ ?uriavfi?nrfil fi1fr:
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z. ffnqau?ufr38uciluiln{;oqruUuf; fi ?uavryurncUufinnanaeumtuffnuulueln
nvqalnruciu;
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I s,\- i s Ao n \r,,c) u <:s. SarurncefiteareunpeJnlufr3tavnrufifnilntS?u u1nm1 31 es3svuJufivUuii.
17
ryuanrft zwe!,
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r"rlnnl s4 6ffirutrfruf;mrmufiei&rufi cenv iinqlaqruuuf;Suosodulrumlftu 5mrmvffnfruf; ?fiuyfifinm1r
rrlnml 6z rrils -fif,firucfrurfiu fi3fr:
fi nrulelarfi ounrrunanReufi nmvmv
f;nrurvfinUruf; rSleuvfin3rufi&ueuql?u fiufrarufimtn*runlususeleln *rfinr1unvuvrituvnrufr uneSSnfr uaol$mtmvff nfr ru urefr srutrna?rfr nru0f; nrufi runrufi uf; ?uESeenaJnJrurf,nfru; .
u*fiudvtmunnJcfla3fruqru,frr*r",nmutrnr:f;nru8ar rnr3fi1 U rnrl5au cilufiuu a. 6) 'o n 3 , b
rtrrunluf;" fi ?ffiSuilu elryrucilrurulu S s;n#e3fiuUvtmun$u ""1n,1u,frrrruru
t$ ry
fi"fimcrunJaf,s3fiuryueilrrrutu ?uurufiureJ rI r;nfiu$ru cffefiudytununffursJ rfi----qt- a,i r c<) A-, v u Ao, ^- r
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4. U"yUl, tJ3uced36{u rtav tsnvmlurfifinmufiu nru&uf; reav rluJlunrue$ueo3qgb-, \ ita &t q
eilrruru tnuilfinfie3fiunarrucilu63 ;
anvulut5. nveijnfinSuutUufitunruiluf; fitfif;untuSuse3rrnS3rnufififir,Srurnn5afle3rcav ayu;ufrnmu$ufrn;a#sl;
G. Uvfifinfin rcnv utrrffrffupeutsn fitfrf,rlntf;?u il1nml za aslavuJumyfiufr;r " *tlnalum{3urn?frfruquefr,*ro W eilnrfiernarrufrue*1,;,r,frru,pufifiu?rfigi5nrru
tnurjtfisueuryulntrnryrtfrlmrlr-.f Sne 5u -fifirEtlee3S3nrufi"D$n6rurn,fin3a il*J;e *{P- }lufrnfiuf; mttnguntruHussjeln *rfrnlrunvuvriruvnruflunslrflnfru .1"r1
8. tmaHlf
cfi e ut una ? fi n r u rif; n r u fr r u n ru il uf; ec tln ufi u.
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u1nm1 69 [eny JPm1JJIIIJJJII1U nJU:
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ctul"inlutru f; ?rfrffiuilu, mau@eltceufu1, utrfi, ffn€rrurn rle;luefrruailtl S s3n6a3a* ;
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4. il.yUl, ejJuced3#{il irnu tsnvmrufifrnmunu nrufruf; ccnv RlrJJlunrueiues3ryug' \ 6<a e u @.
",cUtryutu Inuuijnfr a1fr unarueilu.dS ;
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rav avu;uff nuuru$urinloda: ;
- a - A!-. ^ !-6 - ee. rJviiUnHn ccav uilrff cfilegucen crruriitdfrrilnt5?l urnmr z+ eelavu;uavUuij
rrav avu;uff ourru$uiiin;ade1;
e. Srlnotum{1urn?rifiu4ucf,tuuru ft c0ncEuncrlsueel4utirtlufifirX,fif,f,nru
tnurltfiSuevryumem4ucf, ruutu 0nc8u .06rii3aef lnruti.0fin6rumrin5cie1;ro. ?riq!fi0tn;unruSuselT rn *rilnlrunvrLvriruvnru{une1fin{u ?finturiSnru
fitunruUr:fiaurufil.
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!-. EfrtuiriudFlmviinnonaeulmuvciunmlrJnnmluclRcunluncoFsusnsvulv
IJlnmr 67 rav ffnulructfiourfin{u Jrnml 14o rcav.D6firucfiucffu fi1fi:
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