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Mfrpfrgtb Bstgdkosjibet, \gx, Gmmfuetoe` & gyrfkk rfu`jfut Gsog

Ge Oetrflumtofe tf

Lfoe` Dusoebss

oe Mjoeg

O. Bstgdkosjoe` gel Tueeoe` g Dusoebss

4>74

OOO. Juige Tbsfurmbs gel ^gyrfkk

OO. \gx gel Gmmfuetoe`

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4- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Mfetbets

7. Bstgdkosjoe` gel Tueeoe` g Dusoebss ............... 2Pjgt grb iy fptofes afr oevbstibet6 .....................................................................................1

Jfw lf O bstgdkosj g mfipgey6 ...............................................................................................77

Jfw lf O igcb mjge`bs tf iy mfipgey6 ........................................................................71

Pjgt lf O ebbl tf cbbp oe ioel wjbe lfoe` dusoebss oe Mjoeg6 .....................7?

4.\gx gel Gmmfuetoe` ........................................44Pjgt grb Mjoegs ighfr tgxbs6 ...................................................................................................4=

Pjgt grb sfib fa tjb cby mfipkogemb rbquorbibets6 ..............................................41

=.Juige Tbsfurmbs gel ^gyrfkk ........................=>Pjgt os tjb rbmruotoe` sotugtofe kocb oe Mjoeg6 .................................................................=7

Jfw lf O jorb stg/wfrcbrs6 .......................................................................................................=1Pjgt ighfr kb`gk fdko`gtofes lfbs g mfipgey jgvb afr ots stg/wfrcbrs6 ..=?

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =

Lbzge ]jorg & GssfmogtbsOetrflumtofe

Mjoeg os afr`oe` g ebw olbetoty afr otsbka dbyfel tjgt fa g igeuagmturoe` jgvbe.

Potj wg`b rgtbs rosoe` rgpolky, ftjbr ]futjbgst Gsoge mfuetrobs grb stbppoe` up tf

kk tjb sjfbs fa wfrkl agmtfry, wjokb Mjoeg gmtovbky sjgpbs ots bmfefiom `rfwtj

oe g lobrbet lorbmtofe.

\jb strgtb`om bmfefiom fgk-sbttoe` fa tjb murrbet 74tj Aovb _bgr kge (4>77 tjrfu j

4>72) futkoebs sbvbrgk bmfefiom lbvbkfpibet oeotogtovbs, oemkuloe`8

27.2 pbrmbet urdgeozgtofe dy 4>72

Bibr`oe` strgtb om oelustrobs tf rbgmj vgkub-gllbl prflumtofe fa : pbrmbet fa

@L^

Ifrb afrbo`e oevbstibet oe g romukturb, jo`j-tbmj gel `rbbe oelustrobs

\rgesotofe fa mfgstgk rb`ofes arfi igeuagmturoe` juds tf T&L, jo`j-bel

igeuagmturoe` gel sbrvombs juds

Afr afrbo`e oevbstfrs, tjbsb mjge`bs prbsbet `rbgt fppfrtueotobs. Potj kottkb tf ef

`rfwtj oe igey wbstbre egtofes gel tjb pukk fa Mjoebsb lfibstom mfesuiptofe,

tjb prfkb fa mfipgeobs oevbstoe` oe Mjoeg os oelbbl bxpgeloe`. Mjoeg os efw

bxpbrobemoe` g sbmfel wgvb fa afrbo`e oevbstibet wjokb tjb rst wgvb wgs

proigroky arfi do` iuktoegtofegks, tjb sbmfel wgvb droe`s wotj ot `rbgtbr qugetotobs

fa afrbo`e oevbstibet arfi ]IBs.

\jos pudkomgtofe os lbso`ebl tf oetrflumb tjb auelgibetgks fa oevbstoe` oe Mjoeg. Ot

os dgsbl fe tjb cefwkbl`b fa Lbzge ]jorg & Gssfmogtbs, g spbmogkost afrbo`e lorbmt

oevbstibet prgmtomb, prfvoloe` mfrpfrgtb bstgdkosjibet, dusoebss glvosfry, tgx

glvosfry gel mfipkogemb, gmmfuetoe`, pgyrfkk, lub loko`bemb gel egemogk rbvobw

sbrvombs tf iuktoegtofegks oevbstoe` oe bibr`oe` Gsog.

]oemb ots bstgdkosjibet oe 7??4, tjb ri jgs rfwe oetf feb fa Gsogs ifst vbrsgtokb

aukk-sbrvomb mfesuktgemobs wotj fpbrgtofegk fmbs gmrfss Mjoeg, Jfe` Cfe`, Oelog,

]oe`gpfrb gel Qobtegi gs wbkk gs kogosfe fmbs oe Otgky gel tjb Reotbl ]tgtbs. Lbzge

]jorg & Gssfmogtbs bxpbrobembl dusoebss prfabssofegks grb mfiiottbl tf oiprfvoe`

tjb uelbrstgeloe` gel trgespgrbemy fa oevbstoe` oe bibr`oe` Gsog.

Mjros Lbvfesjorb-Bkkos

Afueloe` grtebr, Lbzge ]jorg & Gssfmogtbs

Gkdbrtf Qbttfrbtto

Igeg`oe` ^grtebr

]gdroeg Xjge`

Egtofegk \gx grtebr

AFT IFTB OEAFTIG\OFE

Mfetgmt Lbzge ]jorg & Gssfmogtbs

mjoegNlbzsjorg.mfi

www.lbzsjorg.mfi

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Mjoeg-afmusbl dfutoqub rbmruotibet ri sbrvomoe` fvbr 2>>

kbgloe` betbrprosbs oe Mjoeg gel wotj fpbrgtofegk fmbs oe ]jge`jgo, Dbohoe`,

]jbezjbe, Lgkoge, \ogehoe, Eoe`df gel Igmgu. Lorbmt JT gppkobs g prfvbe Mjoeg

rbmruotibet prfmblurb, mjgrgmtbrozbl dy jo`j mgelolgtb gttrgmtofe gel ro`frfus

sbkbmtofe prfmblurbs. Gs g mkobet, yfu mge rbky fe us tf oetrflumb tjb dbst gvgokgdkb

prfabssofegks tf kk pfsotofes oe yfur mfipgey oe g toibky igeebr.

AFT IFTB OEAFTIG\OFE

Mfetgmt Lorbmt JT

tbgiNlorbmtjr.me

www.lorbmtjr.me

Mjue Kobw

^grtebr, ]jge`jgo Fmb

Iorogi Pomcbrtsjboi

Tb`ofegk Lorbmtfr Efrtj Mjoeg, Dbohoe` Fmb

]bkig If

Igeg`br, ]jbezjbe Fmb

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Bstgdkosjoe` gel Tueeoe` g Dusoebss

Pjgt grb iy fptofes afr oevbstibet6

Jfw lf O bstgdkosj g mfipgey6

Jfw lf O igcb mjge`bs tf iy mfipgey6

Pjgt lf O ebbl tf cbbp oe ioel wjbe lfoe` dusoebss oe Mjoeg6

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1- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Pjgt grb iy fptofes afr oevbstibet6

Afrbo`e oevbstibet oetf tjb ^bfpkbs Tbpudkom fa Mjoeg (jbrbgatbr Mjoeg) mge

mfib oe sbvbrgk afrbo`e-oevbstbl betoty (AOB) afris, gel mjffsoe` tjb gpprfprogtb

oevbstibet strumturb lbpbels fe g euidbr fa agmtfrs, oemkuloe` pkgeebl gmtovotobs,

oelustry, oevbstibet sozb, btm.

Jbrb, wb losmuss8

g. Tbprbsbetgtovb Fmbs

d. Pjfkky Afrbo`e-Fwebl Betbrprosbs

m. Hfoet Qbeturbs

l Ftjbr Oevbstibet Fptofes

Cby pfoets tjgt lobrbetogtb oevbstibet strumturbs oemkulb8

Dusoebss smfpb

Dusoebss smfpb os tjb feb sbetbemb lbsmroptofe fa tjb dusoebss gmtovotobs oe wjomj

g dusoebss wokk be`g`b. \jb dusoebss smfpb iust db gpprfvbl bgrky fe oe tjb

bstgdkosjibet prfmbss, gs tjb gpprfvbl smfpb wokk gppbgr fe tjb dusoebss kombesb.\jb dusoebss mge feky mfelumt tjb dusoebss gmtovotobs oe ots dusoebss smfpb gel

gey gibelibets tf tjb dusoebss smfpb rbquorb aurtjbr gppkomgtofe gel gpprfvgk,

gel mge db quotb toib mfesuioe`.

Tb`ostbrbl mgpotgk

Tb`ostbrbl mgpotgk os tjb oeotogk oevbstibet oe tjb mfipgey tjgt os rbquorbl tf auel

tjb dusoebss fpbrgtofes uetok ot os oe g pfsotofe tf auel otsbka.

Oe prgmtomb, tjb fmogk rbquorbibets afr rb`ostbrbl mgpotgk vgry dy oelustry gel

rb`ofe. \jb gdsfkutb ioeoiui mgpotgk rbquorbibets uelbr Mjoebsb kgw grb

TID=>,>>> afr iuktopkb sjgrbjfklbr mfipgeobs7 gel TID7>>,>>> afr soe`kb

sjgrbjfklbr mfipgeobs.

Tb`ostbrbl mgpotgk mfetrodutofes mge db iglb oe mgsj fr oe coel, gs g kuip sui

fr oe oestgkkibets. Kfmgkky fdtgoebl TID mgeeft db oehbmtbl gs rb`ostbrbl mgpotgk

- ot iust db sbet oe arfi tjb fvbrsbgs oevbstfr. \jb pgyibet smjblukb fa tjb

rb`ostbrbl mgpotgk ebbls tf db spbmobl oe tjb mfipgeys Grtomkbs fa Gssfmogtofe.

7 TID 9 Mjoebsb murrbemy, rbeioedo, R]$7 9 TID1.=2 fe Igy =>, 4>74

Mjffsoe` ge oevbstibetstrumturb lbpbels kgr`bky

fe yfur `fgks oe Mjoeg. Afrmfipgeobs kffcoe` tf tgr`bt

tjb Mjoebsb mfesuibr, tjb

afrbo`e-oevbstbl mfiibrmogk

betbrprosb (AOMB) os rgpolky

oemrbgsoe` oe pfpukgroty.

Tomjgrl Mget

Tb`ofegk Lorbmtfr

Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 0

Gatbr tjb rb`ostbrbl mgpotgk jgs dbbe mfetrodutbl, tjos gifuet mgeeft db worbl

fut g`goe arbbky. Oa g mfipgey wosjbs tf bxpgel ots smfpb fa dusoebss kgtbr fe,

tjbrb igy db g rbquorbibet tf oemrbgsb tjb gifuet fa rb`ostbrbl mgpotgk.

Oe gllotofe tf tjb rb`ostbrbl mgpotgk, g tftgk oevbstibet `urb gksf ebbls tf db

spbmobl. \jb tftgk oevbstibet quftg os tjb tftgk gifuet fa auels pkgeebl tf db

mfetrodutbl tf tjb prfhbmt fvbr ots koabspge. \jb lobrbemb dbtwbbe rb`ostbrbl

mgpotgk gel tftgk oevbstibet rbprbsbets tjb lbdt fa tjb oevbstibet gel mge db

iglb up dy kfges arfi tjb oevbstfr fr afrbo`e dgecs.

Igelgtfry \ftgk Oevbstibet Tb`ostbrbl Mgpotgk Tgtofs

\ftgk Oevbstibet (R]$) Ioeoiui Tb`ostbrbl Mgpotgk

= iokkofe fr dbkfw 0/7> fa tftgk oevbstibet

Gdfvb = iokkofe gel dbkfw iokkofe gel dbkfw 74.2 iokkofe 2 iokkofe

74.2 iokkofe tf => iokkofe 4/2 fa tftgk oevbstibet

Gdfvb => iokkofe gel dbkfw =1 iokkofe 74 iokkofe

=1 iokkofe fr gdfvb 7/= fa tftgk oevbstibet

Kb`gk pbrsfegkoty kogdokoty

G mfipgey oe Mjoeg os ge betbrprosb kb`gk pbrsfe. Ge betbrprosb kb`gk pbrsfe

dbgrs movok kogdokoty afr tjb fpbrgtofegk gmtovotobs fa ots kb`gk rbprbsbetgtovbs gel

ftjbr stg. \jb mfipgey os kogdkb afr ots lbdts tf tjb bxtbet fa ots betorb prfpbrty.

\jb sjgrbjfklbrs fa g mfipgey wotj koiotbl kogdokoty stgtus gssuib kogdokoty

tfwgrls tjb mfipgey tf tjb bxtbet fa tjb mgpotgk mfetrodutofes sudsmrodbl dy

tjbi rbspbmtovbky.

Oe gllotofe tf tjb fptofes losmussbl fe tjb afkkfwoe` pg`bs, sfib oevbstfrs mjffsb

tf oevbst oe Mjoeg vog ibr`brs gel gmquosotofes (I&G). Gmquosotofe fa bquoty gel

gssbts rbquorb gpprfvgk arfi tjb kfmgk Ioeostry fa Mfiibrmb gel rb`ostrgtofe wotj

tjb kfmgk Glioeostrgtovb Durbgu fa Oelustry fa Mfiibrmb. Oevbstfrs mfesolbroe` I&G

sjfukl mfelumt tjfrfu`j lub loko`bemb fe tjbor tgr`bt mfipgeobs (sbb mjgptbr 4

afr ifrb oeafrigtofe fe tjos).

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:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

g. Tbprbsbetgtovb FmbsG rbprbsbetgtovb fmb (TF) os ge gttrgmtovb wgy afr afrbo`e oevbstfrs tf `bt g abbk

afr tjb Mjoebsb igrcbt, gs ot os tjb bgsobst typb fa afrbo`e oevbstibet strumturb tf

sbt up gel jgs ef rb`ostbrbl mgpotgk rbquorbibets. \jb lbeoe` mjgrgmtbrostom fa

ge TF os ots koiotbl dusoebss smfpb3 ge TF os `bebrgkky afrdollbe arfi be`g`oe` oe

gey prft-sbbcoe` gmtovotobs gel mge feky kb`gkky be`g`b oe8

Igrcbt rbsbgrmj, lospkgy gel pudkomoty gmtovotobs tjgt rbkgtb tf mfipgey prflumtfr sbrvombs3 gel

Mfetgmt gmtovotobs tjgt rbkgtb tf mfipgey prflumt sgkbs fr sbrvomb prfvosofe gel

lfibstom prfmurbibet gel oevbstibet.

Ge TF jgs ef kb`gk pbrsfegkoty, ibgeoe` ot lfbs eft pfssbss tjb mgpgmoty afr movok

ro`jts gel mfelumt, mgeeft oelbpbelbetky gssuib movok kogdokoty, gel os koiotbl oe ots

joroe` gdokoty. Kfmgk bipkfybbs mge feky db jorbl tjrfu`j fvbreibet JT g`bemobs

gel ef ifrb tjge afur afrbo`e bipkfybbs mge db jorbl pbr TF.

d. Pjfkky Afrbo`e-Fwebl BetbrprosbsG wjfkky afrbo`e-fwebl betbrprosb (PAFB), tjb ifst mfiifeky usbl afrbo`e

oevbstibet strumturb, os g koiotbl kogdokoty mfipgey wjfkky fwebl dy afrbo`e

oevbstfr(s).

]oemb Mjoeg hfoebl tjb Pfrkl \rglb Fr`geozgtofe oe 4>>7, PAFBs mge lf gkifst gey

typb fa dusoebss oe Mjoeg. \jb Afrbo`e Oevbstibet Oelustrogk @uolgemb Mgtgkf`ub,

tjb ifst rbmbet vbrsofe rbkbgsbl oe 4>77, lovolbs oelustrobs oetf tjrbb mgtb`frobs8

bemfurg`bl, rbstromtbl gel prfjodotbl afr afrbo`e oevbstibet (oelustrobs eft kostbl

oe tjb Mgtgkf`ub grb `bebrgkky pbriottbl). \jb mgtgkf`ub gksf spbmobs oelustrobs

oe wjomj afrbo`e oevbstibet mge feky db lfeb gs pgrt fa g hfoet vbeturb (lbsmrodbl

ebxt).

G afrbo`e-oevbstbl mfiibrmogk betbrprosb (AOMB), wjomj mge db sbt up botjbr gs g

PAFB fr g hfoet vbeturb, os g typb fa mfipgey afr rbtgokoe`, argemjosoe` fr lostrodutofe

fpbrgtofes. G PAFB fr HQ mge db bstgdkosjbl bxmkusovbky gs g AOMB, fr mge mfidoeb

AOMB gmtovotobs wotj ftjbr dusoebss gmtovotobs, sumj gs igeuagmturoe` gel sbrvombs.

G wjfkky afrbo`e-fwebl

betbrprosb (PAFB) os tjb

ifst mfiifeky usbl afrbo`e

oevbstibet strumturb.

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - ?

m. Hfoet QbeturbsG hfoet vbeturb (HQ) os g mfipgey fwebl pgrtogkky dy afrbo`e oevbstfr(s) gel pgrtogkky

dy Mjoebsb oevbstfr(s). \jbrb grb twf typbs fa HQs oe Mjoeg, wjomj lobr proigroky oe

tbris fa tjb wgy oe wjomj prfts gel kfssbs grb lostrodutbl.

7. Bquoty HQ (BHQ)

^rfts gel kfssbs grb lostrodutbl dbtwbbe pgrtobs oe prfpfrtofe tf tjbor

rbspbmtovb bquoty oetbrbsts oe tjb BHQ \jb afrbo e pgrtebr sjfukl jfkl gt kbgst 42 pbrmbet fa tjb bquoty oetbrbst oe

tjb rb`ostbrbl mgpotgk fa tjb BHQ

Koiotbl kogdokoty gs g Mjoebsb kb`gk pbrsfe

4. Mffpbrgtovb HQ fr Mfetrgmtugk HQ (MHQ)

^rfts gel kfssbs grb lostrodutbl dbtwbbe pgrtobs oe gmmfrlgemb wotj tjb

spbmom prfvosofes oe tjb MHQ mfetrgmt

Mge fpbrgtb botjbr gs g koiotbl kogdokoty mfipgey fr gs g efe-kb`gk pbrsfe

l. Ftjbr Oevbstibet Fptofes\wf ftjbr afrbo`e oevbstibet fptofes wfrtj ibetofeoe` grb afrbo`e-oevbstblpgrtebrsjops (`bebrgk pgrtebrsjop fr koiotbl pgrtebrsjop) gel, kbss mfiife, afrbo`e-

oevbstbl hfoet stfmc mfipgeobs (fr afrbo`e-oevbstbl mfipgeobs koiotbl dy sjgrbs).

Afrbo`e-oevbstbl pgrtebrsjops, g rbkgtovbky ebw typb fa strumturb, jgvb sfib vbry

rbgk dbebts eft fbrbl dy PAFBs, oemkuloe` gkkfwoe` afr lfibstom gel afrbo`e

fwebrsjop (dftj oelovolugk gel mfrpfrgtb) gt tjb sgib toib, sbtup wotjfut

rb`ostbrbl mgpotgk vbromgtofe, sudstgetogk tgx sgvoe`s (pgss tjru tgxgtofe) gel tjb

gdokoty tf jorb afrbo`ebrs. G losglvgetg`b fa tjos strumturb os tjb uekoiotbl kogdokoty fa

tjb bebrgk pgrtebr, gktjfu`j tjos mge db fvbrmfib dy jgvoe` tjb bebrgk pgrtebr

gs tjb afrbo`e mfrpfrgtofe tjgt oeotogk rb`ostbrs tjb pgrtebrsjop sf tjgt k ogdokoty stfps

wotj tjb koiotbl kogdokoty fa tjb mfrpfrgtb pgrbet.

Afrbo`e-oevbstbl hfoet stfmc mfipgeobs grb soiokgr tf typomgk Pbstbre mfrpfrgtofes.

\jos strumturb fbrs tjb glvgetg`b fa sjgrbl fwebrsjop dy Mjoebsb gel afrbo`ebrs,

rbkgtovb arbblfi tf trgesabr stfmc fa tjb mfipgey uekocb PAFBs gel bvbe tjb

gdokoty tf f pudkom. Jfwbvbr, tjb mfrpfrgtb fvbregemb fa g afrbo`e-oevbstbl hfoet

stfmc mfipgey os ifrb mfipkomgtbl gel tjb oeotogk rb`ostbrbl mgpotgk rbquorbibet

os quotb jo`j.

\jbrb grb twf typbs fa HQs oe

Mjoeg, wjomj lobr proigroky

oe tbris fa tjb wgy oe

wjomj prfts gel kfssbs grb

lostrodutbl.

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7>- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Mfiife ^urpfsb(s), ^rfs gel Mfes dy AOB ]trumturb \ypb

AOB ]trumturb \ypb Mfiife purpfsb(s) ^rfs Mfes

Tbprbsbetgtovb

Fmb

TF Igrcbt rbsbgrmj

Kogosb wotj jfib mfuetry

mfipgeobs

Bgsobst afrbo`e oevbstibet

strumturb tf sbt up

Ef rb`ostbrbl mgpotgk

rbquorbibet

^gvbs wgy afr auturb oevbstibet

Mgeeft oevfomb kfmgkky oe

TID

Iust rbmruot stg arfi kfmgk

g`bemy, ef ifrb tjge afur

afrbo`e bipkfybbs

Pjfkky

Afrbo`e-fwebl

Betbrprosb

PAFB Igeuagmturoe`

]brvomb prfvosofe

\rgloe` (oa g AOMB)

@rbgtbr arbblfi oe dusoebss

gmtovotobs tjge TF

7>>% fwebrsjop gel

igeg`bibet mfetrfk

Tb`ostbrbl mgpotgk

rbquorbibet

Kbe`tjy bstgdkosjibet

prfmbss

Hfoet Qbeturb HQ Betbroe` oelustrobs tjgt dy

kgw rbquorb g kfmgk pgrtebr

Kbvbrg`oe` g pgrtebrs

bxostoe` agmokotobs, wfrcafrmb,

sgkbs/lostrodutofe mjgeebks

]bb mfiife purpfsb(s) ]pkot prfts

Kbss igeg`bibet mfetrfk

tjge g PAFB

\bmjefkf`y trgesabr/O^ roscs

Oejbrotoe` pgrtebr kogdokotobs

Afrbo`e-

oevbstbl

^grtebrsjops

AO^ Oevbstibet vbjomkb

]brvomb prfvosofe

Gkkfws afr lfibstom gel afrbo`e

fwebrsjop

Bgsobr sbtup (lfbs eft rbquorb

rb`ostbrbl mgpotgk vbromgtofe)

]udstgetogk tgx sgvoe`s

Rekoiotbl kogdokoty fa tjb

`bebrgk pgrtebr

Ebwebss fa strumturb

(pftbetogk mjgkkbe`bs

wotj tgxgtofe fr afrbo`e

murrbemy bxmjge`bs)

AFT IFTB OEAFTIG\OFE

Qosot www.mjoeg-drobe`.mfi

^rfvolbs up tf lgtb dusoebss oeafrigtofe pbrtoebet

tf tjb afrbo`e oevbstfr oe Mjoeg.

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 77

Jfw lf O bstgdkosj g mfipgey6

Pjbe bstgdkosjoe` g mfipgey oe Mjoeg , sbbc gssostgemb tf uolb yfu tjrfu`j tjb

mfipkbx sbtup prfmbss gel tf jbkp yfu uelbrstgel tjb rfkbs gel rbspfesodokotobs

fa cby pfsotofes. \jos mge jbkp sbt tjb mfipgey up afr summbss gel besurb tjgt

toib-mfesuioe` auturb mjge`bs tf tjb mfipgey grb ioeoiozbl.

Jbrb, wbkk losmuss8

g. ]btup ^rfmbss

d. Cby ^fsotofes oe Afrbo`e-oevbstbl Betotobs

m. Oetbkkbmtugk ^rfpbrty

g. ]btup ^rfmbssBstgdkosjoe` g afrbo`e oevbstibet strumturb oe Mjoeg bebrgkky tgcbs dbtwbbe = gel

1 ifetjs gel `bebrgkky oevfkvbs tjb afkkfwoe` `fvbreibet gutjfrotobs8

Ioeostry fa Mfiibrmb

Glioeostrgtofe fa Oelustry gel Mfiibrmb ]tgtb Glioeostrgtofe fa Afrbo`e Bxmjge`b

]tgtb Glioeostrgtofe fa \gxgtofe

Mustfis Fmb

Wugkoty gel \bmjeomgk ]upbrvosofe Durbgu

]tgtostoms Durbgu

\jb bstgdkosjibet prfmbss vgrobs dgsbl fe tjb afrbo`e oevbstibet strumturbs

gel tjb pkgeebl dusoebss smfpb. Afr bxgipkb, igeuagmturoe` PAFBs wokk rbquorb

ge bevorfeibetgk bvgkugtofe rbpfrt, gel PAFBs oevfkvbl oe trgloe` wokk ebbl

tf uelbr`f mustfis/mfiifloty oespbmtofe rb`ostrgtofe. Tb`ostbrbl mgpotgk

rbquorbibets gksf lobr sko`jtky, wotj sbrvomb PAFBs fmogkky rbquoroe` 5TID7>>,>>>gel AOMBs `bebrgkky rbquoroe` 5TID2>>,>>> afr vgkub-gllbl tgx purpfsbs.

Igey mfipgeobs mjffsb tf bstgdkosj jfkloe` mfipgeobs, fr spbmogk purpfsb

vbjomkbs, oe huroslomtofes sumj gs Jfe` Cfe` fr ]oe`gpfrb tf jfkl tjbor Mjoebsb

betoty. Jfkloe` mfipgeobs gkkfw afr ge gllotofegk kgybr fa lostgemb dbtwbbe tjb

Mjoebsb sudsologry gel pgrbet mfipgey, gel mge oe mbrtgoe wgys roe`-abemb tjb

oevbstibet, prftbmtoe` ot arfi tjb pftbetogk roscs gel kogdokotobs fa tjb Mjoebsb

sudsologry. Oe tjb mgsb tjgt ge oevbstfr wosjbs tf sbkk jos fr jbr Mjoebsb dusoebss, fr

oetrflumb g tjorl pgrty pgrtebr / sjgrbjfklbr oetf tjb strumturb, tjb glioeostrgtovb

mjge`bs mge gksf db lfeb gt tjb jfkloe` mfipgey kbvbk, rgtjbr tjge gt tjb Mjoeg

\jb kb`gk rbprbsbetgtovbos tjb pbrsfe wjf rbgkky

mgrrobs rbspfesodokoty fa tjbmfipgey gel yfu ebbl tf

gppfoet sfibfeb wjf os rbgkky

mfipbtbet. Eft hust tbmjeomgkky

mfipbtbet, dut Mjoeg

mfipbtbet.

Agdoge Cefpa

Dusoebss Lbvbkfpibet

Lbzge ]jorg & Gssfmogtbs, ]uzjfu Fmb

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74- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

kbvbk wjbrb tjb rb`ukgtfry bevorfeibet os tfu`jbr gel prfmblurbs ifrb toib-

mfesuioe`.

@ovbe tjgt tjb dgecoe` gel kb`gk systbis oe dftj Jfe` Cfe` gel ]oe`gpfrb grb

rbkgtovbky stgdkb gel sfpjostomgtbl, g jfkloe` mfipgey mge gksf prfvolb g `ffl

sfkutofe afr afrbo`e mfipgeobs wosjoe` tf jfkl tjbor Mjoeg-bgrebl prfts fsjfrb.

Oe tjos wgy, tjb prfts mge db rb-oevbstbl oetf Mjoeg oa tjb ebbl grosbs, fr usbl tf

aurtjbr bxpgel fpbrgtofes oe Gsog. ]udhbmt tf tjb pgrbet mfuetrys geto-gvfolgemb tgx

rukbs, tjos ibtjfl os fatbe usbl gs g tgx lbabrrgk ibmjgeosi afr afrbo`e mfipgeobs

wjf lf eft wget tf rbiot tjbor Mjoeg prfts oiiblogtbky dgmc tf tjb jfib mfuetry.

Oe gllotofe, Jfe` Cfe` gel ]oe`gpfrb jfkloe` mfipgeobs prbsbet g euidbr fa tgx

glvgetg`bs, oemkuloe` rblumbl wotjjfkloe` tgx rgtbs fe tjb rbpgtrogtofe fa prfts

gel koiotoe` tgx bxpfsurb fe mgpotgk `goes.

Bstgdkosjoe` g PAFB

]tbp 7

Gppky afr Dusoebss Kombesb

7-4 ifetjs

Mfipgey Egib Tb`ostrgtofe

Mbrtomgtb fa Gpprfvgk

Dusoebss Kombesb

PAFB Kb`gkky Bstgdkosjbl

]tbp 4

Tb`ostbr wotj @fvt Durbgus

gel Fpbe Dgec Gmmfuets

4-= ifetjs

Mfipgey Mjfp Mrbgtofe Gpprfvgk

Betbrprosb Mflb Tb`ostrgtofe Tb`ostrgtofe wotj ]GAB

\gx Tb ostrgtofe

TID gel Afrbo`e Murrbemy Dgec Gmmfuet Fpbeoe`s

Mgpotgk Oehbmtofe

Rplgtbl Dusoebss Kombesb(]jfws Tb`ostbrbl Mgpotgk Oehbmtbl)

]tgtostoms Durbgu Tb`ostrgtofe Aoegemogk Tb`ostrgtofe

Bstgdkosjibet Mfipkbtb

\ftgk \oib8 =-< ifetjs

AFT IFTB OEAFTIG\OFE

Mjoeg Drobe` ig`gzoeb

Jfe` Cfe` gel ]oe`gpfrb Jfkloe` Mfipgeobs

Igy ossub, 4>74

www.gsogdrobe`iblog.mfi/stfrb

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 7=

d. Cby ^fsotofes oe Afrbo`e-Oevbstbl Betotobs\jb cby pfsotofes oe Mjoeg afrbo`e-oevbstbl betotobs vgry dy betoty strumturb gel sozb.

TFs sjfukl lbso`egtb g mjoba rbprbsbetgtovb tf so`e lfmuibets fe dbjgka fa tjb

mfipgey. Oe gllotofe tf g mjoba rbprbsbetgtovb, ge TF mge gksf efioegtb iuktopkb

`bebrgk rbprbsbetgtovbs.

Afr PAFBs gel HQs, cby pfsotofes oemkulb sjgrbjfklbrs, bxbmutovb lorbmtfr (fr dfgrl

fa lorbmtfrs), supbrvosfr(s), `bebrgk igeg`br gel kb`gk rbprbsbetgtovb.

]jgrbjfklbrs gel bxbmutovb lorbmtfr (fr dfgrl fa lorbmtfrs)

Afr g PAFB, tjb sjgrbjfklbr(s) grb tjb jo`jbst gutjfroty fa tjb mfipgey. Oe g

PAFB, tjbrb mge db ge bxbmutovb lorbmtfr fr dfgrl fa lorbmtfrs. \jb bxbmutovb

lorbmtfr (fr dfgrl fa lorbmtfrs) sbts tjb g`belg fa tjb mfipgeys fpbrgtofes

gmmfrloe` tf sjgrbjfklbr lbmosofes.

Afr g HQ, tjb dfgrl fa lorbmtfrs os tjb jo`jbst gutjfroty. \jb dfgrl fa lorbmtfrs

sjfukl jgvb ef abwbr tjge tjrbb lorbmtfrs gppfoetbl dy tjb pgrtobs fa tjb HQ,

wotj tjb rgtof dbtwbbe Mjoebsb gel afrbo`e-gppfoetbl lorbmtfrs lbtbrioebl

tjrfu`j mfesuktgtofe dbtwbbe tjb twf pgrtobs. ]upbrvosfr(s)

PAFBs gel HQs iust gksf jgvb gt kbgst feb supbrvosfr tf supbrvosb tjb bxbmutofe

fa mfipgey lutobs dy tjb lorbmtfrs gel sbeofr igeg`bibet pbrsfeebk. \f besurb

tjgt tjbrb grb ef mfefflomts fa oetbrbst, lorbmtfrs gel sbeofr igeg`bibet pbrsfeebk

mgeeft mfemurrbetky sbrvb gs supbrvosfrs. Pjbrb g mfipgey jgs g rbkgtovbky sigkk

euidbr fa sjgrbjfklbrs gel os rbkgtovbky sigkk oe smgkb, ot mge jgvb feb fr twf

supbrvosfrs. Afr kgr`br mfipgeobs, g dfgrl fa supbrvosfrs mfipfsbl fa ef kbss

tjge tjrbb ibidbrs os rbquorbl.

@bebrgk igeg`br

Dftj PAFBs gel HQs ebbl g `bebrgk igeg`br wjf os rbspfesodkb afr lgy-tf-lgy mfipgey fpbrgtofes. \jb bxbmutovb lorbmtfr fr g ibidbr fa tjb dfgrl fa

lorbmtfrs mge mfemurrbetky sbrvb gs tjb bebrgk igeg`br. Afr HQs, sbvbrgk lbputy

`bebrgk igeg`brs mge gksf db gppfoetbl3 tjos rfup os mfkkbmtovbky rbabrrbl tf gs

tjb igeg`bibet fmb.

G lorbmtfr fa tjb dfgrl mge mfemurrbetky jfkl tjb pfst fa bebrgk igeg`br, lbputy

`bebrgk igeg`br, fr gey ftjbr sbeofr igeg`bibet pfsotofe, wjomj gksf oemkulbs

MAF, gel gey ftjbr pbrsfeebk lbso`egtbl gs sumj oe tjb mfipgeys grtomkbs fa

gssfmogtofe.

Kb`gk TbprbsbetgtovbMgelolgtbs

PAFB HQ

Bxbmutovb Lorbmtfr

Mjgorige fa tjb

Dfgrl fa Lorbmtfrs

@bebrgk Igeg`br

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774

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71- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Jfw lf O igcb mjge`bs tf iymfipgey6

Igcoe` mjge`bs tf g Mjoebsb betoty gatbr bstgdkosjibet sumj gs wjgt tjb betoty

lfbs gel jfw fr wjbrb ot lfbs ot mge db mjgkkbe`oe` gel toib mfesuioe`, gs

mge mkfsoe` tjb betoty gkk tf`btjbr.

Jbrb, wbkk losmuss8

g. Mjge`oe` dusoebss smfpb

d. Oemrbgsoe` rb`ostbrbl mgpotgk

m. TF-PAFB mfevbrsofe

l. Koquolgtofe

b. Tbkfmgtofe fr bxpgesofe

g. Mjge`oe` Dusoebss ]mfpbMjge`oe` dusoebss smfpb os g t oib mfesuioe` prfmbss tjgt oevfkvbs wfrcoe` wotj

ifst fa tjb fvbreibet gutjfrotobs oevfkvbl oe tjb betotys sbtup. Oa sumj g mjge`b

os gpprfvbl, wjomj ot igy eft db, ot wokk kocbky tgcb gt ioeoiui twf ifetjs.

@bebrgkky, wjbe ge betbrprosb oetbels tf mjge`b ots dusoebss smfpb, ot jgs tf sudiot

ge gibelbl Grtomkbs fa Gssfmogtofe (fr ge gibelibet tf tjb bxostoe` GFG) gel

Dfgrl Tbsfkutofe (fr ]jgrbjfklbr Tbsfkutofe), gife` ftjbr lfmuibets, tf tjb

rbkbvget gpprfvoe` gutjfroty. Afkkfwoe` tjb ossugemb fa tjb gpprfvgk mbrtomgtb tf

mjge`b tjb dusoebss smfpb, tjb mjge`bs jgvb tf db kbl wotj tjb Glioeostrgtofe

afr Oelustry gel Mfiibrmb wotjoe => lgys. ]udsbqubetky, tjb mfipgeys tgx

mbrtomgtb, egemogk mbrtomgtb gel afrbo`e bxmjge`b rb`ostrgtofe mbrtomgtb, btm.

jgvb tf db mjge`bl.

Oa tjb ebw dusoebss smfpb lovbr`bs so`eomgetky arfi tjb fro`oegk dusoebss fa tjb

mfipgey, tjb mfipgey egib sjfukl db mjge`bl gs wbkk, soemb tjb mfipgeys

egib sjfukl bebrgkky rbfflbmt tjb igoe dusoebss fa tjb mfipgey. \jb gppkomgtofe

afr g ebw egib sjfukl db uelbrtgcbe wotj tjb kfmgk Glioeostrgtofe afr Oelustry

gel Mfiibrmb profr tf gppkyoe` afr gpprfvgk.

]bttoe` yfur dusoebss upro`jt arfi tjb stgrt mge sgvb

g kft fa jgsskb oe tjb kfe` rue.Gey mjge`bs tf yfur dusoebss

grb kocbky tf tgcb gt kbgst

geftjbr 4-= ifetjs.

Mfry Kgi

Dusoebss Lbvbkfpibet

Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 70

d. Oemrbgsoe` Tb`ostbrbl Mgpotgk]oiokgr tf mjge`oe` g mfipgeys dusoebss smfpb, oemrbgsoe` rb`ostbrbl mgpotgk os

g toib mfesuioe` prfmbss tjgt oevfkvbs wfrcoe` wotj ifst fa tjb `fvbreibet

gutjfrotobs oevfkvbl oe tjb betotys sbtup. Ge gppkomgtofe tf oemrbgsb rb`ostbrbl

mgpotgk sjfukl db sudiottbl tf tjb fro`oegk gpprfvgk gutjfroty. Rpfe gpprfvgk, ge

gppkomgtofe tf trgesabr auels oetf Mjoeg sjfukl db iglb tf tjb ]tgtb Glioeostrgtofe

fa Afrbo`e Bxmjge`b. Afkkfwoe` tjb auel trgesabr, g kfmgk M^G ri sjfukl db be`g`bl

tf ossub g mgpotgk vbromgtofe rbpfrt. \jb dusoebss kombesb gel ftjbr rbkbvget

mbrtomgtbs sjfukl gksf db uplgtbl tf rbfflbmt tjb oemrbgsbl mgpotgk.

m. TF-PAFB MfevbrsofeLbrb`ostbroe` ge TF gel bstgdkosjoe` g ebw PAFB grb twf sbpgrgtb prfmblurbs

tjgt mge db lfeb oe gey sbqubemb. Gs ge TF os eft g kb`gk pbrsfegkoty, tjb tbri

lbrb`ostrgtofe os usbl oestbgl fa koquolgtofe, tjfu`j tjb prfmbss os oe igey

wgys g koquolgtofe. TF lbrb`ostrgtofe db`oes gt tjb tgx durbgu (afr wjomj tjb TF

iust mfelumt ge gulot gel mkbgr tgx kogdokotobs) gel prfmbbls tf gkk ftjbr rbkbvget

gutjfrotobs, wjomj igy vgry dy rb`ofe. Pjokb tjb stbps afr lbrb`ostbroe` ge TF grb

abw, tjb lomukty fa tgx lbrb`ostrgtofe sjfukl eft db uelbrbstoigtbl. TFs tjgt jgvb

eft aukkkbl gkk prbvofus tgx fdko`gtofes wokk rue oetf pgrtomukgr lomukty oe tjos rb`grl.

TF lbrb`ostrgtofe mge tgcb 1 ifetjs tf ifrb tjge twf ybgrs, lbpbeloe` kgr`bky

fe tjb pbrofl fa toib rbquorbl afr lbrb`ostrgtofe gt tjb tgx durbgu. \jb ebw PAFB

mge db bstgdkosjbl wjokb tjb TF lbrb`ostrgtofe prfmbss os uelbrwgy.

l. Koquolgtofe\jb prfmblurbs afr mkfsoe` g mfipgey mge db ifrb toib-mfesuioe` gel kbss

prblomtgdkb tjge sbttoe` up sumj g mfipgey. Afr bxgipkb, tjb betorb koquolgtofe

prfmbss afr g PAFB efrigkky tgcbs dbtwbbe 74 tf 7< ifetjs tf mfipkbtb.

Afkkfwoe` gpprfvgk afr tbrioegtofe, tjb mfipgey sjfukl mgrry fut koquolgtofe

prfmblurbs, oemkuloe` tjb bstgdkosjibet fa g koquolgtofe mfiiottbb gel mfipkbtofe

fa g koquolgtofe gulot rbpfrt dy g mbrtobl M^G ri. AOBs oe Mjoeg uelbr`foe`

koquolgtofe wokk ebbl tf lbgk wotj dftj futstgeloe` tgx kogdokotobs gel ebw tgx

kogdokotobs tjgt grosb luroe` koquolgtofe. Gkk afrbo`e oevbstfrs sjfukl getomopgtb ge

bxot tgx fa sfib sfrt, db ot ge uepgol stgip tgx fr uepgol oelovolugk oemfib tgx

afr bxpgts, dftj fa wjomj grb vbry mfiifeky afuel futstgeloe` luroe` tgx gulots.

Afkkfwoe` koquolgtofe prfmblurbs, tjb mfipgey sjfukl db lbrb`ostbrbl wotj gkk

rbkbvget gutjfrotobs (bssbetogkky tjfsb mfetgmtbl luroe` tjb sbtup prfmbss).

Pjokb tjb stbps afr

lbrb`ostbroe` ge TF grb

abw, tjb lomukty fa tgx

lbrb`ostrgtofe sjfukl eft db

uelbrbstoigtbl.

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7:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

\f losmfvbr ifrb gdfut mfrpfrgtb bstgdkosjibet, strumturoe`, lub loko`bemb fr oetbkkbmtugk prfpbrty8

]mge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8 www.lbzsjorg.mfi/dusoebssglvosfry.jtik

AFT IFTB OEAFTIG\OFE

Mjoeg Drobe` ig`gzoeb

Tbkfmgtoe` fr Bxpgeloe` _fur Mjoeg Dusoebss

Hueb ossub, 4>74

www.gsogdrobe`iblog.mfi/stfrb

b. Tbkfmgtofe fr BxpgesofePjbe pfssodkb, rbkfmgtofe sjfukl db gvfolbl tf prbvbet tjb kfss fa toib gel

ifeby. Tbkfmgtoe` wotjoe g tgx lostromt os g rbkgtovbky soipkb prfmbss, dut mrfss-tgx

lostromt rbkfmgtofes (trgesabrs mffrloegtbl dbtwbbe `fvbreibetgk durbgus oe twf

lobrbet lostromts) grb so`eomgetky ifrb oevfkvbl, rbquoroe` sbvbrgk ifetjs afr aukk

mfipkbtofe.

\jb mjgkkbe`bs oe rbkfmgtofe grb kgr`bky rbkgtbl tf tgxgt ofe, wjomj os kgr`bkylbmbetrgkozbl oe Mjoeg. \gxbs grb igeg`bl lorbmtky dy tjb kfmgk tgx durbgu gel

trgesabrroe` tf g ebw tgx lostromt rbquorbs tjb afrbo`e oevbstfr tf gmtovbky mffrloegtb

dbtwbbe durbgus oe dftj tgx lostromts. \jbsb durbgus grb fatbe oe mfipbtotofe wotj

bgmj ftjbr gel ef tgx fmbr wgets tf kfsb yfur mfipgeys rbvbeub dy kbttoe` yfu

rbkfmgtb tf geftjbr tgx lostromt.

Oa rbkfmgtofe os eft pfssodkb, fr tf gvfol oetbrruptofes oe dusoebss fpbrgtofes,

bstgdkosjoe` ge betorbky ebw mfipgey gel tjbe mkfsoe` tjb fkl mfipgey os g

lbagukt fptofe afr rbkfmgtofe. Fpbeoe` g drgemj fmb oe tjb lbstoegtofe kfmgtofe

os gksf g pfssodokoty. Drgemjbs grb bgsobr tf sbt up gel igoetgoe, dut koiotbl oe igey

wgys, sumj gs eft dboe` gdkb tf bxpgel dbyfel tjbor pgrbet PAFBs dusoebss smfpb.

Drgemj Fmb (DF)

Mfiife purpfsb(s) ^rfs Mfes

@bf`rgpjom bxpgesofe

Gktbregtovb tf rbkfmgtofe

]oipkb bstgdkosjibet

Ef rb`ostbrbl mgpotgk

rbquorbibet

Bgsy igoetbegemb (feky

drgemjbs tjgt wosj tf oevfomb

iust lbmkgrb tgxgdkb otbis

arfi kfmgkky prflumbl oevfombs)

Koiotbl dusoebss smfpb (iust

db wotjoe tjgt fa tjb pgrbet

PAFB, mgeeft oipfrt fr

bxpfrt)

Eft g kb`gk betoty (gkk kogdokotobs

grb dfre dy tjb pgrbet

mfipgey)

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 7?

Pjgt lf O ebbl tf cbbp oe ioelwjbe lfoe` dusoebss oe Mjoeg6

Lgy-tf-lgy fpbrgtofes oe Mjoeg, fatbe tjfusgels fa iokbs gwgy arfi g afrbo`e

mfipgeys jbglqugrtbrs, grb sjobklbl dy g tjomc kge`ug`b dgrrobr, gs wbkk gs g

dusoebss mukturb tjgt gmmbpts kbss tjge trgespgrbet trgesgmtofes gel pkgmbs kottkb

vgkub fe mfetrgmts. Polbsprbgl gkkb`gtofes fa gmmfuetoe , egemogk gel fpbrgtofegk

orrb`ukgrotobs/argul g`goest Mjoebsb mfipgeobs jgvb rbmbetky rbmbovbl g kft fa

iblog gttbetofe, bemfurg`oe` tjfsb mfelumtoe` gey dusoebss trgesgmtofes wotj

Mjoebsb mfipgeobs (oemkuloe` tjfsb wotj AOBs) tf tgcb g mkfsbr kffc gt tjb wgy

tjbsb mfipgeobs grb dboe` rue.

Afr tjfsb mfesolbroe` I&G fr ftjbr oevbstibets oe Mjoebsb mfipgeobs, tjfrfu`j

lub loko`bemb fe tgr`bt mfipgeobs os oe frlbr. Afr tjfsb wotj Mjoebsb AOBs, tjfrfu`j

lub loko`bemb fe pftbetogk suppkobrs/lostrodutfrs/ftjbr pgrtebrs gel bbmtovb,

oetbregk mfetrfk systbis wotj rfutoeb oetbregk gulots grb tjb dbst tffks afr ioeoiozoe`

fppfrtueotobs afr argul. Pbstbre gpprfgmjbs tf lub loko`bemb gel oetbregk mfetrfk

fatbe grb eft mfiprbjbesovb oe Mjoeg tjbsb prfmbssbs iust db tgokfrbl tf tjb

Mjoebsb dusoebss mfetbxt.

Jbrb, wb losmuss8

g. Lub Loko`bemb

d. Oetbregk Mfetrfk gel Gulot

g. Lub Loko`bembDrfglky spbgcoe`, lub loko`bemb os g tjfrfu`j rbvobw fa g mfipgey sf gs tf uemfvbr

gey argul, kgmc fa mfipkogemb fr ftjbr ossubs. Lub loko`bemb prfmblurbs, wjomj

mge vgry wolbky dgsbl fe tjb oetbelbl dusoebss trgesgmtofe gel tjb oelustry

fa mfipgeobs oevfkvbl, grb fatbe spkot oetf kb`gk, egemogk gel fpbrgtofegk lub

loko`bemb. G lub loko`bemb mjbmckost oe Mjoeg os `bebrgkky quotb soiokgr tf tjfsb usbl

bksbwjbrb, kocbky oemkuloe` g rbvobw fa8

Kb`gk lfmuibets afr mfipgey bstgdkosjibet gel gey gllotofegk `fvbreibet

gpprfvgks gel kombesbs

Aoegemogk lfmuibets, oemkuloe` geeugk gulots, tgx rbtures, murrbet egemogk

stgtbibets gel kfges

Pb typomgkky rbmfiibelfeb fa twf typbs fa gssurgemb

tf fur mkobets8 g jbgktj mjbmcfr g aukk smfpb. Oe g jbgktj

mjbmc, wb rue tjrfu`j g

`bebrgk oetbregk mfetrfk

mjbmckost gel try tf `gu`b

wjbtjbr ge fr`geozgtofe os

uelbr mfetrfk rosc.

Tfeoe Koe

Igeg`br, Gulot

Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb

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4>- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Lfmuibetgtofe afr rbgk bstgtb gel kgel usb ro`jts (oe Mjoeg, tjb kgel os fwebl

dy tjb stgtb, ge oelovolugk mge ibrbky purmjgsb kgel usb ro`jts)

Lfmuibetgtofe afr oetbkkbmtugk prfpbrty gel jgrl gssbts

Ighfr mfetrgmts, lostrodutofe rbmfrls, btm

Koto`gtofe jostfry gel futstgeloe` koto`gtofe (oa gey)

JT glioeostrgtofe lfmuibets

Lub loko`bemb mge uemfvbr g wolb vgrobty fa ossubs, arfi g mfipgey mfipkbtbky

iosrbprbsbetoe` otsbka tf ifrb ioefr gmmfuetoe` ossubs.

Feb fa tjb cby lobrbetogtoe` gspbmts fa lub loko`bemb oe Mjoeg os tjb vgrobty fa

ossubs mfiifeky losmfvbrbl oe gmmfuetoe` dffcs, arfi g mfipgey mfipkbtbky

iosrbprbsbetoe` ots egemogk sotugtofe tf ioefr gmmfuetoe` brrfrs tjgt igy mfib

arfi g ios`uolbl gmtofes tf jbkp tjb mfipgey (o.b. dy gvfoloe` tgx) fr kgmc fa

cefwkbl`b. ]fib vbry mfiife pfoets tf pgy gttbetofe tf oe egemogk lub loko`bemb

oevbsto`gtofes oe Mjoeg oemkulb8

\wf fr ifrb sbts fa egemogk gmmfuets

Igey mfipgeobs cbbp twf fr ifrb sbts fa egemogk gmmfuets sf gs tf gvfol tgx,

dut tjos prgmtomb mge gksf db usbl tf mfvbr up oegpprfprogtb egemogk dbjgvofr. Tbvbeub rbmbovbl f tjb dffcs

Relbrrbpfrtoe` fa gmmfuets rbmbovgdkb os fatbe usbl tf jolb sgkbs gel rblumb

tgxgdkb oemfib.

Bipkfybbs pgol f tjb dffcs

Bipkfybbs grb sfibtoibs pgol f tjb dffcs sf gs tf oemrbgsb bxpbesbs gel

gvfol pgyoe` tgxbs fe kgdfr sgkgrobs. \jos mge rbsukt oe jo`j kogdokotobs rbkgtbl tf

OO\ gel sfmogk sbmuroty.

^jgetfi gssbts gel mfetrgmts

\jb gssbts kost fe tjb dffcs grb fatbe ge fvbrstgtbibet fr uelbrstgtbibet fa

gssbts gmtugkky jbkl. Gssbts grb sfibtoibs ioxbl wotj tjfsb fa sjgrbjfklbrs.

MJOEG DTOBAOE@ LO]MR]]OFE @TFR^

Losmuss lub loko`bemb gel ftjbr toibky tfpoms gdfut

lfoe` dusoebss oe Mjoeg.

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 47

\f losmfvbr ifrb gdfut gulot gel rbvobw8

]mge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8 www.lbzsjorg.mfi/gulot.jtik

d. Oetbregk Mfetrfk gel Gulot]trfe` oetbregk mfetrfk systbis gel pbroflom oetbregk mfetrfk gulots grb bssbetogk

tf prbvbet argul wjbe rueeoe` g mfipgey oe Mjoeg. Mfiife typbs fa argul oe

Mjoeg-dgsbl betbrprosbs (oemkuloe` afrbo`e-oevbstbl betotobs wotj kbss tjge glbqugtb

oetbregk mfetrfks systbis) tjgt mge db afuel gmrfss lbpgrtibets, oemkulb8

^gyrfkk

Losmrbpgemy dbtwbbe mfetrgmt sgkgry gel pgyrfkk pgyibets

Lbkodbrgtb fvbr-gmmrugk/uegutjfrozbl usb fa wbkagrb dbebts

@jfst bipkfybbs (efe-bxostbet bipkfybbs, wjfsb sgkgry os fatbe sbet tf tjb

dgec gmmfuet fa geftjbr bipkfybb)

]uppky Mjgoe

^urmjgsoe` fa fvbrprombl rgw igtbrogks lub tf rbkgtofesjop/oegpprfprogtb

g`rbbibet dbtwbbe stg gel suppkobr

Oiprfpbr lospfsgk fa smrgp

Agcb QG\ oevfombs

^ffr oevbetfry mfetrfk]gkbs

]gkbs fa `ffls gt/dbkfw mfst lub tf rbkgtofesjop/oegpprfprogtb g`rbbibet

dbtwbbe sgkbs stg gel purmjgsbr

^gyibet fa uegutjfrozbl sgkbs mfiiossofes tf bipkfybbs fr arobels

Kgmc fa mfipbtotovb dolloe` prfmbss

G cby gspbmt fa tjb Mjoebsb kb`gk bevorfeibet os tjb usb fa fmogk mfipgey sbgks,

fr mjfps, tf kb`gkky gutjfrozb lfmuibetgtofe (fatbe oe pkgmb fa g so`egturb). \jos

prbsbets rbgt fppfrtueoty afr argul, sf mjfps sjfukl eft gkk db jbkl dy feb pbrsfe

gel stbps sjfukl db tgcbe tf besurb tjgt mjfps grb eft iosusbl. Lbpbeloe` fe

tjb dusoebss smfpb, g mfipgey igy jfkl gey euidbr fa mjfps, gkk afr g lobrbet

purpfsb gel usbl fe lobrbet typbs fa fmogk lfmuibetgtofe, oemkuloe` mfipgey

mjfp, egemogk mjfp, mfetrgmt mjfp, mustfis mjfp, oevfomb mjfp, btm.

Ge oetbregk gulot frlbrbl lorbmtky dy mfipgey jbglqugrtbrs os tjb dbst wgy tf

bvgkugtb tjb bbmtovbebss fa oetbregk mfetrfk systbis gel prbvbet argul oe g Mjoeg-

dgsbl betoty. \jos os dbmgusb ge oetbregk gulot be`g`bl dy tjb Mjoeg-dgsbl betoty

otsbka rbpfrts feky tf tjgt betoty, gel oa argul os losmfvbrbl gt g kfmgk kbvbk, ot igy eft

db rbpfrtbl lorbmtky tf mfipgey jbglqugrtbrs.

AFT IFTB OEAFTIG\OFE

Mjoeg Drobe` ig`gzoeb

Oetbregk Mfetrfk gel Gulot

Igrmj ossub, 4>74

www.gsogdrobe`iblog.mfi/dffcstfrb

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\gx gel Gmmfuetoe`

Pjgt grb Mjoegs ighfr tgxbs6

Pjgt grb sfib fa tjb cby mfipkogemb rbquorbibets6

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 4=

Pjgt grb Mjoegs ighfr tgxbs6

\gx pkgeeoe` os g mfipkomgtbl igttbr gs Mjoeg kbvobs lobrbet tgxbs gt lobrbet tgx

rgtbs lbpbeloe` fe yfur kfmgtofe gel yfur smfpb fa dusoebss. Pjbe strumturoe`

yfur oevbstibet, lbtgokbl gttbetofe ebbls tf db pgol tf turefvbr gel oemfib tgxbs.

Jbrb, wb losmuss8

g. Mfrpfrgtb oemfib tgx

d. Dusoebss tgx

m. Qgkub-gllbl tgx

l. Potjjfkloe` tgx

b. Ftjbr tgxbs

a. Mustfis lutobs

g. Mfrpfrgtb Oemfib \gx\jb ebw Mfrpfrgtb Oemfib \gx Kgw, wjomj tffc bbmt oe4>>:, ueobl tjb tgx rgtbs

afr afrbo`e gel lfibstom betbrprosbs. \jb oemfib tgx rgtb afr gkk mfipgeobs oe Mjoeg

tflgy, dftj afrbo`e gel lfibstom, os 42 pbrmbet.

Mfrpfrgtb oemfib tgx (MO\) os mgkmukgtbl g`goest tjb ebt oemfib oe g egemogk ybgr

gatbr lblumtoe` rbgsfegdkb dusoebss mfsts gel kfssbs - oe ftjbr wfrls ot os bbmtovbky

g tgx fe prfts. MO\ os sbttkbl fe ge geeugk dgsos dut os fatbe pgol qugrtbrky wotj

glhustibets botjbr rbauelbl fr mgrrobl afrwgrl tf tjb ebxt ybgr. \jb egk mgkmukgtofe

os dgsbl fe tjb ybgr-bel gulot.

d. Dusoebss \gxDusoebss tgx (D\) os g tgx pgygdkb g`goest turefvbr dy gkk betbrprosbs gel oelovolugks

uelbrtgcoe` tjb afkkfwoe` dusoebssbs8

^rfvoloe` tgxgdkb sbrvombs, oemkuloe` mfiiueomgtofes, trgespfrt, mfestrumtofe,

egemb gel oesurgemb, tbkbmfiiueomgtofes, mukturb, betbrtgoeibet gel sbrvomb

oelustrobs3

\rgesabrroe` oetge`odkb gssbts3 gel

]bkkoe` rbgk bstgtb.

Tgtbs fa D\ vgry arfi =-4> pbrmbet, lbpbeloe` fe tjb oelustry. D\ gppkobs tf sbrvombs

pbrafribl wjbrb botjbr tjb sbrvomb prfvolbr fr tjb sbrvomb rbmopobet os kfmgtbl oe

Mjoeg, wotjfut rb`grl tf wjbrb tjb sbrvomb os gmtugkky dboe` rbelbrbl. D\ os usugkky

mgkmukgtbl, kbl gel pgol tf tjb kfmgk tgx durbgu bvbry ifetj.

Igcoe` mjge`bs tf yfurdusoebss mge db mfipkbx

gel toib mfesuioe`, sf ot osstrfe`ky rbmfiibelbl tf pkge

gjbgl gel utokozb tjb ifst

tgx bmobet strumturb arfi tjb

stgrt.

]oso Zu

]beofr Igeg`br, Mfrpfrgtb Gmmfuetoe` ]brvombs

Lbzge ]jorg & Gssfmogtbs, ]jbezjbe Fmb

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474. Ot os bxpbmtbl

tf db bxpgelbl tf Dbohoe` oe Huky 4>74. Eoeb ftjbr motobs gel prfvoembs jgvb fmogkky

gppkobl tf pgrtomopgtb oe tjb QG\ rbafri pokft smjbib sf agr, oemkuloe` Mjfe`qoe`,]jbezjbe, \ogehoe, Zogibe, gs wbkk gs Gejuo, Auhoge, Jgoege, Juege gel Hoge`su

prfvoembs.

Relbr ]jge`jgos murrbet pokft smjbib, QG\ os gppkobl gt ge 77 pbrmbet rgtb tf

trgespfrt sbrvombs gel gt g 1 pbrmbet rgtb tf iflbre sbrvombs bxmkuloe` tge`odkb

ifvgdkb prfpbrty kbgsoe` sbrvombs.

NLbzge]jorg

]tgy up tf lgtb fe QG\ Tbafri gel ftjbr rb`ukgtfry

gel kb`gk uplgtbs.

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 42

l. Potjjfkloe` \gxPotjjfkloe` tgx os g TM tgx kbvobl fe pgssovb oemfib (o.b., lovolbels, dfeusbs, ftjbr

bquoty oevbstibet `goes, oetbrbsts, rbetgks, rfygktobs, trgesabr fa prfpbrty) rbmbovbl dy

efe-rbsolbet betbrprosbs arfi Mjoeg. \jb wotjjfkloe` oemfib tgx rgtb os murrbetky

7> pbrmbet. Oa g afrbo`e pgrty os g tgx rbsolbet fa g mfuetry fr huroslomtofe tjgt jgs

betbrbl oetf g lfudkb tgx trbgty wotj Mjoeg tjgt oemkulbs rblumbl wotjjfkloe`

tgx, tjb afrbo`e pgrty mge behfy tjbsb rblumbl rgtbs upfe gpprfvgk arfi tjb

lbso`egtbl tgx durbgu. \jb Mjoeg betbrprosb rbiottoe` tjb auel fvbrsbgs sjfukl

db tjb wotjjfkloe` g`bet.

b. Ftjbr \gxbsMfesuiptofe tgx gppkobs wjbebvbr mbrtgoe kuxury fr ftjbr ffls grb igeuagmturbl,

prfmbssbl fr oipfrtbl. \gx rgtbs vgry mfesolbrgdky lbpbeloe` fe tjb prflumt, afr

bxgipkb, g rgtb fa =1 pbrmbet os oipfsbl g`goest mo`grs, gel = pbrmbet fe iftfr

vbjomkb torbs. \jb tgx pgol os `bebrgkky mfiputbl lorbmtky gs g mfst gel mgeeft db

rbauelbl. Oa yfu grb prfmbssoe` tgxgdkb `ffls afr ftjbrs, yfu grb kogdkb tf wotjjfkl

gel pgy mfesuiptofe tgx dgsbl fe tjb vgkub fa tjb rgw igtbrogk gel yfur

prfmbssoe` abb. Mfesuiptofe tgx sjfukl db kbl gel pgol ifetjky.

Oe gllotofe, stgip tgxbs grb kbvobl fe mfetrgmts wotj rb`grl tf purmjgsbs gel

sgkbs, prfmbssoe` mfetrgmtoe`, mfestrumtofe gel be`oebbroe` prfhbmts, gssbt

kbgsoe`, trgespfrtgtofe fa ffls, stfrg`b gel wgrbjfusoe`, kfges, gssbt oesurgemb,

tbmjefkf`y mfetrgmt, trgesabr fa prfpbrty ro`jts, gmmfuetoe` kbl`br gel rfygkty

kombesb. \jb tgx rgtbs vgry dbtwbbe >.>>2 pbrmbet gel >.7 pbrmbet.

a. Mustfis Lutobs\gros oemkulb oipfrt luty rgtbs gel bxpfrt luty rgtbs. Oipfrt luty rgtbs agkk oetf

twf mgtb`frobs - `bebrgk tgro rgtbs gel prbabrbetogk tgro rgtbs. \jb `bebrgk tgrorgtbs gppky tf tjb oipfrts fro`oegtoe` oe tjb mfuetrobs wotj wjomj Mjoeg jgs eft

mfemkulbl ifst agvfrbl egtofe trglb g`rbbibets, wjokb tjb prbabrbetogk tgro rgtbs

gppky tf oipfrts fro`oegtoe` oe tjb mfuetrobs wotj wjomj Mjoeg jgs mfemkulbl sumj

g`rbbibets. Mustfis lutobs grb mfiputbl botjbr fe ge gl vgkfrbi dgsos (dgsbl

fe vgkub) dy gppkyoe` ge gppkomgdkb rgtb, fr fe g qugetoty dgsos dy gppkyoe` ge

gifuet fa luty pbr ueot.

Oa tjb jbglqugrtbrs (JW) os g

tgx rbsolbet fa g mfuetry fr

huroslomtofe tjgt jgs betbrbl

oetf g lfudkb tgx trbgty wotj

Mjoeg, ot os bko`odkb tf behfyrblumbl wotjjfkloe` tgx rgtbs.

\f losmfvbr ifrb gdfut tgx glvosfry gel mfipkogemb8

]mge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8 www.lbzsjorg.mfi/ture-cby-gmmfuetoe`-tgx-rbpfrtoe`.jtik

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41- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Pjgt grb sfib fa tjb cby mfipkogembrbquorbibets6

\jbrb grb g euidbr fa kb`gkky igelgtbl rbquorbibets wotj wjomj AOBs oe Mjoeg iust

mfipky, agokurb fa wjomj wokk hbfpgrlozb tjb gdokoty fa tjb AOB tf mfetoeub fpbrgtoe`

oe Mjoeg. \jb prfmblurbs gel rbquorbibets igy db lobrbet arfi wjgt tjb AOBs

grb gmmustfibl tf oe tjbor jfib mfuetrobs. Oevbstfrs sjfukl tjbrbafrb db surb tf

agiokogrozb tjbisbkvbs wotj tjbsb rbquorbibets gs wbkk gs sbbc prfabssofegk glvomb.

Jbrb, wb losmuss8

g. Gmmfuetoe` gel dffccbbpoe`

d. Geeugk mfipkogemb

m. \rgesabr promoe`

g. Gmmfuetoe` gel Dffccbbpoe`Mjoegs murrbet dgsom gmmfuetoe` stgelgrls, ossubl dy tjb Ioeostry fa Aoegemb oe

4>>1, grb drfglky oe koeb wotj tjb Oetbregtofegk Aoegemogk Tbpfrtoe` ]tgelgrls.

Gkk AOBs oe Mjoeg grb rbquorbl tf prbpgrb geeugk egemogk stgtbibets, oemkuloe`

dgkgemb sjbbts gel oemfib stgtbibets afr tjbor geeugk Mjoebsb gulot (mfelumtbl dy

g M G rb`ostbrbl oe Mjoeg). TID os tjb dgsb murrbemy afr kbl`brs gel egemogk rbpfrts.

Afr betbrprosbs usoe` murrbemobs ftjbr tjge TID oe tjbor dusoebss trgesgmtofes,

tjb afrbo`e murrbemy mge db usbl gs tjb dffccbbpoe` dgsb murrbemy. Jfwbvbr,

tjb egemogk rbpfrts grb rbquorbl tf db sjfwe oe TID. Aurtjbrifrb, gmmfuetoe`

rbmfrls jgvb tf db igoetgoebl oe Mjoebsb. AOBs mge mjffsb tf usb feky Mjoebsb fr

g mfidoegtofe fa Mjoebsb gel g afrbo`e kge`ug`b.

Betbrprosbs oe Mjoeg sjfukl glfpt tjb gmmrugk dgsos fa gmmfuetoe` oe pbrafrioe`rbmf`eotofe, ibgsurbibet gel rbpfrtoe` afr gmmfuetoe` purpfsbs. AOBs, oemkuloe`

tjbor kb`gkky rbspfesodkb pbrsfes, iust tgcb aukk rbspfesodokoty afr tjb trutjaukebss,

kb`otoigmy gel mfipkbtbebss fa egemogk stgtbibets. \jbsb stgtbibets wokk db usbl

afr mfiputoe` tjb AOBs tgxgdkb gel lostrodutgdkb prft. Dffcs gel rbmfrls jgvb tf

db rbtgoebl afr gt kbgst 72 ybgrs uelbr Mjoebsb kgw.

Dy kgw, gey dusoebss trgesgmtofes mgrrobl fut oe igoekgel Mjoeg rbquorb g agpogf.

Ifrb tjge hust ge fmogk rbmbopt wotj g lostoemtovb rbl fvgk sbgk (mjfp), g agpogf os g

tgx oevfomb lbso`ebl tf besurb tjb fvbreibet rbmbovbs tgx pgyibet. G so`eomget

Igey afrbo`e mfipgeobsgrb surprosbl tf kbgre tjgt afr g

Mjoebsb betoty tf igcb afrbo`ebxmjge`b pgyibets, ot iust

rst fdtgoe gpprfvgk arfi

tjb ]tgtb Glioeostrgtofe fa

Afrbo`e Bxmjge`b.

Hbeey Xjge`

Igeg`br, Mfrpfrgtb Gmmfuetoe` ]brvombs

Lbzge ]jorg & Gssfmogtbs, ]jge`jgo Fmb

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 40

pfrtofe fa sigkk tf ibloui-sozbl mfipgeobs mfelumt mbrtgoe sgkbs uelbr tjb tgdkb

gel rbigoe rbkumtget tf pgrt wotj tjbor agpogfs, soemb bvbry sgkb tjgt tjby igcb oe

wjomj g agpogf os ossubl, tgx wokk db pgygdkb fe tjb prft arfi tjgt trgesgmtofe.

\jos os tjb wgy tjb tgx durbgu besurbs tjgt tgxpgybrs aukkk tjbor tgx fdko`gtofes. Afr

tjfsb purmjgsoe` ffls gel sbrvombs, agpogfs grb bssbetogk afr mkgoioe` QG\ rbauels

gel kfwbroe` tgx kogdokoty.

d. Geeugk Mfipkogemb

* Lbglkoebs mge vgry lbpbeloe` fe tjb kfmgkoty fa tjb betbrprosb gel AOBs sjfukl mfesukt

tjbor kfmgk tgx gutjfrotobs oe mjgr`b.

]tbp 7

Gulot

]tbp =

Geeugk Kombesb

Oespbmtofe gel Tbebwgk

Lbglkoeb8 Hueb =>*

]tbp 4

\gx Aokoe`

Lbglkoeb8 Igy =7*

^rofr tf lostrodutoe` gel rbpgtrogtoe` prfts, AOBs iust mfipkbtb geeugk mfipkogemb,

oevfkvoe` tjrbb stbps8 gulot, tgx koe` gel geeugk kombesb oespbmtofe gel rbebwgk.

\jbsb prfmblurbs grb eft feky rbquorbl dy kgw, dut grb gksf g `ffl fppfrtueoty

tf mfelumt ge oetbregk egemogk jbgktj mjbmc. Geeugk mfipkogemb prfmblurbs gelcby mfesolbrgtofes vgry sko`jtky dy rb`ofe gel betoty typb, wotj geeugk mfipkogemb

afr TFs lobrbet arfi tjfsb afr HQs gel PAFBs.

Aorst, tjb gulots rbquorbl dy tjb rb`ofe oe wjomj tjb AOB os dgsbl sjfukl db

mfelumtbl. \jbsb igy oemkulb g egemogk gulot, afrbo`e bxmjge`b gulot gel tgx

vbromgtofe gulot. ]bmfel, gkk AOBs ebbl tf sudiot tjb geeugk tgxgtofe rbpfrtoe`

pgmcg`b tf tjb tgx durbgu dy tjb bel fa Igy bgmj ybgr. \jos rbpfrtoe` pgmcg`b

vbrobs gkk tjb tgxbs pgygdkb, oemkuloe` MO\, QG\, D\, mfesuiptofe tgx gel ftjbr tgxbs

fe tjb dgsos fa tjb gulot rbsukt.

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4:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

]jfukl tjb gulotbl tgx `urb db kfwbr tjge tjb `urb pgol, tjb AOB wfukl ebbl

tf gppky afr g tgx glhustibet afr tjb smgk ybgr oe qubstofe. ]jfukl tjb gulotbl tgx

`urb db jo`jbr tjge tjb pgol tgx, tjb AOB wokk ebbl tf pgy tjb dgkgemb lub tf tjb

tgx durbgu upfe sudiottoe` tjb rbpfrt.

Afkkfwoe` gulot gel tgx koe` os tjb geeugk kombesb oespbmtofe gel rbebwgk, fr

geeugk mffpbrgtovb bxgioegtofe, hfoetky mfelumtbl dy gkk rbkbvget `fvbreibet

lbpgrtibets, oemkuloe` tjb kfmgk fmb fa tjb Ioeostry fa Mfiibrmb, tjb Aoegemb

Durbgu, tjb Glioeostrgtofe fa Oelustry gel Mfiibrmb, tjb \gx Durbgu, Mustfis,

tjb ]tgtb Glioeostrgtofe fa Afrbo`e Bxmjge`b gel tjb ]tgtostoms Durbgu tf besurb

tjgt AOBs mfelumt dusoebss oe mfipkogemb wotj kb`gk rbquorbibets.

\jorl, afkkfwoe` oespbmtofe, AOBs sjgkk sudiot g so`ebl geeugk mffpbrgtovb

bxgioegtofe rbpfrt gel ftjbr prbsmrodbl egemogk oeafrigtofe, oemkuloe` tjb rbpfrt,

tjb gulotbl egemogk stgtbibets gel ftjbr igtbrogks (gkk so`ebl gel stgipbl), tf

tjb `fvbreoe` glioeostrgtovb dfly dy tjb bel fa Hueb.

Afkkfwoe` tjb geeugk gulot gel mfipkbtofe fa tgx pgyibet, g ebt prft `urb

mge db lbrovbl. _fur pkgeeoe` afr lbmkgrgtofe fa lovolbels afr rbpgtrogtofe gel/

fr rboevbstibet fa prfts wokk lbpbel fe tjb murrbet sotugtofe fa yfur Mjoebsbmfipgey gel ots pgrbet mfipgey gdrfgl. Tbpgtrogtofe fa prfts igy db prbabrgdkb

oa yfur fr`geozgtofe rbquorbs tjb auels afr rb-oevbstibet gdrfgl fr tf db rbturebl

tf sjgrbjfklbrs.

Eft gkk prft mge db rbpgtrogtbl fr rboevbstbl. G pfrtofe fa tjb prft (gt kbgst 7>

pbrmbet afr PAFBs) iust db pkgmbl oe g rbsbrvb auel gmmfuet. \jos os trbgtbl gs pgrt

fa fwebrs bquoty fe tjb dgkgemb sjbbt. \jos gmmfuet os mgppbl wjbe tjb gifuet

fa rbsbrvb auels bqugks 2> pbrmbet fa tjb rb`ostbrbl mgpotgk fa tjb mfipgey. Oe

gllotofe, tjb oevbstfr igy mjffsb tf gkkfmgtb sfib fa tjb rbigoelbr tf g stg dfeus

wbkagrb auel fr ge bxpgesofe auel, gktjfu`j tjbsb grb eft igelgtfry afr PAFBs.

\jb rbigoeoe` ebt prft os gvgokgdkb afr rblostrodutofe. Afkkfwoe` g rbsfkutofe fa tjb

dfgrl fa lorbmtfrs, ge gppkomgtofe afri afr tjb rbpgtrogtofe fa auels mge db sudiottbl

tf tjb tgx durbgu tf gutjfrozb tjb dgec tf lospbrsb auels.

Eft gkk prft mge db

rbpgtrogtbl fr rboevbstbl. G

pfrtofe fa tjb prft (gt kbgst

7> pbrmbet afr PAFBs) iust

db pkgmbl oe g rbsbrvb auelgmmfuet.

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 4?

m. \rgesabr ^romoe`\rgesabr promoe` mfembres tjb prombs mjgr`bl dbtwbbe gssfmogtbl betbrprosbs

bstgdkosjbl oe lobrbet tgx huroslomtofes afr tjbor oetbrmfipgey trgesgmtofes. \jb

trgesabr promoe` rb`oib oe Mjoeg os `bebrgkky mfesostbet wotj tjb FBML @uolbkoebs

gel jgs lbvbkfpbl rgpolky fvbr tjb pgst abw ybgrs.

\jb rbkgtofesjop tjrbsjfkl afr trgesabr promoe` rukbs tf gppky dbtwbbe pgrtobs os kfw

oe Mjoeg mfipgrbl tf ftjbr mfuetrobs. Mjoeg rbquorbs tgxpgybrs tf prbpgrb gel rbtgoelbtgokbl trgesabr promoe` lfmuibetgtofe tf suppfrt tjb gris kbe`tj egturb fa tjbor

rbkgtbl pgrty trgesgmtofes. Gkk trgesgmtofes dbtwbbe tjb JW gel PAFB sjfukl db

mfelumtbl dgsbl fe tjb gris kbe`tj proemopkb, gs tjb JW gel PAFB grb rbkgtbl

pgrtobs gmmfrloe` tf Mjoebsb tgx kgws.

Pjbe koe` geeugk tgx rbtures, betbrprosbs afr wjomj tjb geeugk gifuet fa rbkgtbl

pgrty tge`odkb `ffls trgesgmtofes os dbkfw TID4>> iokkofe gel tjb gifuet fa

rbkgtbl pgrty oetge`odkb ffls trgesgmtofes os dbkfw TID iokkofe sjfukl sudiot

tjb Betbrprosb Geeugk Tbpfrtoe` Afris afr Tbkgtbl ^grty \rgesgmtofes fa tjb

^bfpkbs Tbpudkom fa Mjoeg wjomj oemkulbs eoeb afris8 Tbkgtbl grtobs, Tbkgtbl grty

\rgesgmtofes, ]gkbs gel ^urmjgsbs, ]brvombs, \rgesabr fa Oetge`odkb Gssbts, \rgesabr

fa Aoxbl Gssbts, Aoegemoe`, Futdfuel Oevbstibet gel Futdfuel gyibets. \jbsb

afris sjfukl db sudiottbl oe Mjoebsb dy tjb sgib lbglkoeb gs geeugk tgx rbtures,

wjomj os =7 Igy fa tjb afkkfwoe` ybgr.

Betbrprosbs bxmbbloe` tjos trgesgmtofe tjrbsjfkl (bxmbpt tjfsb tjgt grb mfvbrbl dy

ge glvgemb promoe` g`rbbibet fr tjgt jgvb afrbo`e sjgrbjfkloe` dbkfw 2> pbrmbet

gel feky trgesgmt wotj lfibstom rbkgtbl pgrtobs) sjfukl sudiot g mfetbipfrgebfus

trgesabr promoe` lfmuibetgtofe pgmcg`b.

\jb tgx gutjfrotobs mge igcb trgesabr promoe` glhustibets gel kbvy gllotofegk tgx

gel pbegktobs tf oemkulb ybgrs wjbe lfmuibetgtofe igy eft jgvb dbbe stromtky

rbquorbl. \jb koiotgtofe pbrofl os up tf 7> ybgrs, gel tjb oetbrbst gel pbegktobs wokkeft db mgpgdkb fa mfrrbkgtovb rbkoba uelbr gey lfudkb tgx trbgtobs.

Mfelumt gkk trgesgmtofes

dbtwbbe tjb JW gel PAFB

dgsbl fe tjb gris kbe`tj

proemopkb, gs tjb JW gel PAFB

grb rbkgtbl pgrtobs gmmfrloe`tf Mjoebsb tgx kgws.

\f losmfvbr ifrb gdfut gmmfuetoe` gel dffccbbpoe`, smge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8

www.lbzsjorg.mfi/gmmfuetoe -dffccbbpoe`.jtik

http://www.dezshira.com/accounting-bookkeeping.htmlhttp://www.dezshira.com/accounting-bookkeeping.html

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Juige Tbsfurmbs gel ^gyrfkk

Pjgt os tjb rbmruotoe` sotugtofe kocb oe Mjoeg6

Jfw lf O jorb stgaa/wfrcbrs6

Pjgt ighfr kb`gk fdko`gtofes lfbs g mfipgey jgvb afr ots stgaa/

wfrcbrs6

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =7

Aoeloe` qugkobl stg,oemrbgsb fa kgdfr mfsts gel

rbtgoeoe` qugkobl stg grb tjbtfp = dusoebss mjgkkbe`bs afr

ifst mfipgeobs oe Mjoeg.

Mjue Kobw

^grtebr

Lorbmt JT, ]jge`jgo Fmb

Pjgt os tjb rbmruotoe` sotugtofe kocboe Mjoeg6

Tbmruotoe` oe Mjoeg o.b. prfkoe`, gttrgmtoe`, sbgrmjoe` afr, sbkbmtoe` gel fe-

dfgrloe` mgelolgtbs afr fpbe pfsotofes oemkulbs g ueoqub sbt fa mjgkkbe`bs lub

tf tjb rgpolky mjge`oe` bmfefiom sotugtofe, gs wbkk gs lobrbembs oe mukturgk gel

dusoebss efris. \jos os pgrtomukgrky trub wjbe rbmruotoe` wjotb mfkkgr gel scokkbl

sbeofr tbmjeomgk prfabssofegks.

Oe tjos sbmtofe, wb losmuss8

g. Tbmruotibet mjgkkbe`bs

d. Tbmruotibet prfmbss

g. Tbmruotibet Mjgkkbe`bsMjgkkbe`bs oe tjb Mjoeg rbmruotoe` prfmbss oemkulb8

Jgrl-tf-kk pfsotofesTgpol bmfefiom `rfwtj, oesumobet mgpgmoty fa tjb Mjoebsb blumgtofe systbi

gel jo`j lbigel afr scokkbl kgdfr jgvb rbsuktbl oe g sjfrtagkk oe suppky fa

prfabssofegks wotj iuktopkb kge`ug`b gdokoty, oe-lbptj tbmjeomgk gel oelustry

cefw-jfw, oetbregtofegk bxpfsurb, gel agiokogroty wotj `kfdgk dbst prgmtombs.

Jo`j pbrsfeebk ture-fvbr gel rbmruotibet uembrtgoety

^rfabssofegks ifvb quomcky dbtwbbe hfds, pgrtomukgrky oe rst-tobr motobs sumj gs

]jge`jgo, Dbohoe` gel @uge`zjfu. \jos mfiife hfd-jfppoe` trbel, mfupkbl

wotj jo`j lrfp-fut rgtbs luroe` tjb fe-dfgrloe` prfmbss, igcbs mfetoeufus

rbmruotibet pkgeeoe` g mjgkkbe`b.

Kfw ifdokoty fa stg

\jbrb os g `bebrgk rbkumtgemb afr prfabssofegks tf rbkfmgtb wotjoe Mjoeg fr tf

gmmbpt g kfe`br mfiiutb tf tjb wfrc pkgmb. \jbrbafrb, kfmgtofe os g pgrtomukgrky

oipfrtget agmtfr tf tgcb oetf mfesolbrgtofe wjbe mjffsoe` tf bstgdkosj g drgemj

kfmgtofe gel gttrgmtoe` pftbetogk bipkfybbs.

Iosoetbrprbtgtofe fa mgelolgtb mrblbetogks, prfkbs gel prbsbetgtofes

^brsfegkoty mjgrgmtbrostoms, sumj gs dboe` strgo`jt-afrwgrl, wjomj io`jt db

agvfrgdkb oe tjb Pbstbre jbiospjbrb, fr kge`ug`b scokks, sumj gs tjb gdokoty tf

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=4- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

mfiiueomgtb fflubetky oe Be`kosj, grb fatbe iosoetbrprbtbl fr fvbr-bipjgsozbl

oe tjb sbgrmj afr suotgdkb mgelolgtbs. Aurtjbrifrb, gmglbiom mrblbetogks grb

fatbe fvbr-vgkubl. \jb Mjoebsb blumgtofe systbi stokk bipjgsozbs kbgreoe` agmts

dy jbgrt rgtjbr tjge lbvbkfpoe` oelbpbelbet tjoecoe` gel prfdkbi sfkvoe`

scokks. Gllotofegkky, tjb arbqubet hfd mjge`bs fa mgelolgtbs grb fatbe oemfrrbmtky

oetbrprbtbl dy mfipgeobs gs g so`e fa oiigturoty. Arfi tjb pbrspbmtovb fa tjb

mgelolgtb, mjge`oe` hfds jgs dbbe mfesolbrbl afr igey ybgrs tf db g ibges tf

rgpolky `goe bxpbrobemb gel tf spbbl-up prfabssofegk `rfwtj.

MQ gel mrblbetogks argul

Agksoayoe` mrblbetogks os g prbvgkbet prfdkbi wjomj rbmruotbrs agmb oe Mjoeg.

^grtomukgrky wjbe MQs grb prfvolbl dy gppkomgets oe ftjbr kge`ug`bs tjge

Mjoebsb, tjbsb trgeskgtofe iostgcbs grb g mfevbeobet ibges tf up`rglb totkbs

fr mbrtomgtbs. Gmmfrloe`ky tjb bipkfyibet rosc os gipkobl gel gpprfprogtb

gmtofes jgvb tf db tgcbe tf ioeoiozb tjbsb roscs.

Mjgkkbe`bs oe totkb gel sgkgry gsso`eibet

Hfd totkbs grb mkfsbky koecbl tf sfmogk stgtus oe Mjoeg3 afr bxgipkb tjb totkb igeg`br

os jo`jky mfvbtbl. \jos, gkfe` wotj kgmc fa lbtgokbl igrcbt lgtg gdfut sgkgry kbvbks

gel mgelolgtbs uerbgkostom bxpbmtgtofes fa afrbo`e sgkgry kbvbks, igcbs koecoe` hfd

totkb wotj tjb gpprfprogtb sgkgry g mjgkkbe`b.

Potj tjbsb mjgkkbe`bs oe ioel, ebxt wbkk wgkc yfu tjrfu`j tjb rbmruotibet prfmbss

gel mgelolgtb typbs.

d. Tbmruotibet ^rfmbssTbmruotibet oe Mjoeg mge `bebrgkky db spkot oetf afur stbps8

7. rfkoe`

4. Mgelolgtb Olbetomgtofe

=. ]bkbmtofe

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - ==

7. ^rfkoe`\jb mukturgk gel bxpbrobemb `gps dbtwbbe Mjoebsb gel afrbo`e igeg`brs oe

mfipgeobs fpbrgtoe` oe Mjoeg fatbe rbsukts oe mfeakomtoe` gssuiptofes wotj

rb`grls tf hfd mfetbet gel mgelolgtb qugkomgtofe mrotbrog luroe` tjb joroe`

prfmbss. Mkbgr prfkoe` fa tjb pfsotofe wokk sbrvomb tf drol`b tjbsb gps tf ioeoiozb

iosuelbrstgeloe`s gel gvfol joroe` uequgkobl bipkfybbs.

4. Mgelolgtb OlbetomgtofeOe gllotofe tf Mjoebsb rbturebbs gel fvbrsbgs Mjoebsb, ot os oemrbgsoe`ky mfiife

tjgt mfipgeobs oe Mjoeg grb bipkfyoe` g iox fa kfmgk gel afrbo`e stg, gs bgmj typb

fa bipkfybb droe`s g ueoqub iox fa strbe`tjs.

\ypbs fa Bipkfybbs tf Tbmruot tf Pfrc oe MjoegMjoeg

mukturgk

t

Mjoebsb

kge`ug`b

gdokoty

Be`kosj

kge`ug`b

gdokoty

Ftjbr

kge`ug`b

gdokoty

Cefw-jfw fa

oelustry dbst

prgmtombs

Bipkfyibet

stgdokoty

Igrcbt

gvgokgdokoty

]gkgry

bxpbmtgtofes

Kfmgk Mjoebsb

(ef fvbrsbgs

bxpbrobemb)

+ + + + + + + - + + + + + +

Mjoebsb rbturebbs

(wotj oetbregtofegk

bxpfsurb)

+ + + + + + + + + + + + + + +

Fvbrsbgs Mjoebsb oe

Gsog (b.`. ]oe`gpfrb,

\gowge, Jfe` Cfe`)

+ + + + + + + + + + + + + + + + +

Fvbrsbgs Mjoebsb

futsolb Gsog

(b.`. Gibromg, Burfpb)

+ + + + + + + + + + + + + + + + +

Afrbo`ebrs

(Efe-Mjoebsb)

- - + + + + + + + + + + + + + + + +

\jbrb grb vgrofus mjgeebks tf olbetoay gel rbgmj lobrbet mgelolgtbs oe Mjoeg. Oe

`bebrgk, mgelolgtbs mge db sbbe gs botjbr gmtovb (gppkyoe`) fr pgssovb (afr wjomj

tjb mfipgey ebbls tf sbgrmj tjrfu`j g lgtgdgsb fr lorbmt mfetgmt).

\jb rbmruotibet igrcbt oe Mjoeg os vbry gmtovb gel igey oe-lbigel mgelolgtbs

wokk rbmbovb g kgr`b euidbrs fa orrbkbvget hfd fbrs oa tjby pudkosj oeafrigtofe fe

`bebrom lgtgdgsbs. \jbrbafrb, igey oe-lbigel mgelolgtbs grb pgssovb gel feky

prfiftb tjbisbkvbs vog oelustry-spbmom mjgeebks gel tjbor pbrsfegk ebtwfrc gelmge feky db rbgmjbl vog lorbmt mfetgmt.

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= pbrmbet tf == pbrmbet fa tjb prfspbmtovb bipkfybbs rst-ybgr `rfss

geeugk mfipbesgtofe.

Mfiife Mgelolgtb \ypbs

Mgelolgtb \ypb Lbeotofe ^rfs Mfes Mfiibets

Gmtovb (gppkyoe`) Mgelolgtbs sbel

tjbor rbsuib tf

gppky afr ge fekoeb

gel/fr foeb hfd

glvbrtosbibet.

Kgr`b pffk

Oetbrbstbl

mgelolgtbs

Bgsy tf fdtgoe

mgelolgtbprfkb

Kfw jot rgtb

Argul sbesotovb

Igrcbtoe` oetbesovb

\oib mfesuioe` smrbbeoe`

Ifst suotgdkb afr

hueofr pfsotofes

gel igss

rbmruotibet

^gssovb (lgtgdgsb) Mgelolgtbs jgvb

pudkosjbl tjbor

prfkbs oe lgtgdgsbs

dut grb eft gmtovbky

gppkyoe` tf g hfd

glvbrtosbibet.

Kgr`b pffk

Mgelolgtb

prfkbs gvgokgdkb

Lbtgokbl sbgrmj

spbmomgtofes

pfssodokotobs

Mfstky

Kfw mgelolgtb oetbrbst

\oib mfesuioe` sbgrmj

Ifst suotgdkb afr

`bebrom iol-kbvbk

pfsotofes

^gssovb (lorbmt

mfetgmt)

Mgelolgtbs jgvb

eft pudkosjbl tjbor

prfkbs oe lgtgdgsbsgel grb eft gmtovbky

gppkyoe` tf g hfd

glvbrtosbibet.

Wugkobl pffk fa

mgelolgtbs

Jo`j jot rgtb Kfwbr argul

sbesotovoty

Lomukt tf olbetoay gel mfetgmt tgr bt

mgelolgtbs

Feky gdkb tf gssbss mgelolgtb suotgdokotygatbr jgvoe` fdtgoebl tjb mgelolgtbs

prfkb

Kfw mgelolgtb oetbrbst

Tbsfurmb mfesuioe`

]igkk pffk

Ifst suotgdkb afr

bxbmutovb-kbvbk

pfsotofes gelspbmogkosts

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =2

Mjgrgmtbrostoms fa Mfetoe`bemy gel Tbtgoebl ]bgrmjbs

Mfetoe`bemy ]bgrmj* Tbtgoebl ]bgrmj

^gyibet \rgesgmtofe-frobetbl3 pgyibet feky wjbe g

mgelolgtb os jorbl

Mfesuktoe`-frobetbl8 prf`rbssovb pgyibet fe

g prblbtbrioebl gifuet

\oib Tbquorbl Afur tf bo`jt wbbcs Bo`jt tf twbkvb wbbcs

Bxmkusovoty Bgmj mgelolgtb os bebrgkky prbsbetbl tf

igey ris, eft ebmbssgroky bxmkusovb wotj feb

rbmruotibet ri

Bxmkusovb wotj feb rbmruotibet ri, rbebl

sbgrmjbs tf el g abw suotgdkb mgelolgtbs

Mfelbetogkoty Kbvbk Iflbrgtb Jo`j, tjbrbafrb ifrb suotgdkb afr sbesotovb

ossubs sumj gs rbpkgmbibet pfsotofes

Mkobet Mfiiotibet Kbvbk

tf Aukkkoe` Qgmgemy

Iflbrgtb Jo`j

]uotgdokoty dy fsotofe Kfw- tf iol-kbvbk pfsotofes Iol- tf jo`j-kbvbk pfsotofes

*Ifrb mfiifeky usbl oe mbrtgoe oelustrobs, b.`. O\, gel rst-tobr rb`ofes.

=. ]bkbmtofeOt os fatbe g mjgkkbe`b afr afrbo`e igeg`brs tf mfelumt ge oetbrvobw wotj g Mjoebsb

mgelolgtb lub tf mfiiueomgtofe gel mukturgk dgrrobrs. \f igxoiozb tjb bbmtovbebss

fa oetbrvobws, pfoets tf mfesolbr oemkulb gdfkosjoe` tjb `bebrgk pbrmbptofe fa

afrbo`e igeg`brs (gs lorbmt, oipgtobet, gel oebxpbrobembl oe Mjoeg), mfesolbroe`

tjb oefflubemb fa rb`ofegk gel kfmgk mukturgk lobrbembs fe mgelolgtb dbjgvofr gel

bxpbmtgtofes, gel gppkyoe` g Mjoeg-spbmom oetbrvobw strumturb (oemkuloe` g kfe`br

wgri-up). Rekocb sfib fa tjb provgmy mfestrgoets oe igey ftjbr mfuetrobs, tjbrb os

ef kgw oe Mjoeg tjgt spbmomgkky afrdols pbrsfegk qubstofes sumj gs tjfsb rb`grloe`

igrotgk stgtus, gel Mjoebsb mukturb os `bebrgkky agorky gmmbptoe` fa sumj qubstofes.

Tbabrbembs grb pgrtomukgrky oipfrtget oe Mjoeg, gs wrottbe bvolbemb fa prbvofusbipkfyibet (oemkuloe` kbttbrs fa rbmfiibelgtofe) os kbss mfiife, gel tjb

mfipbtotovbebss fa tjb Mjoeg igrcbt oemrbgsb tjb gifuet fa MQ gel mrblbetogks

argul.

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=1- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Futsfurmoe` pgyrfkkprfmbssoe` gkkfws afr rbgtbr

trgespgrbemy, bmobemy,gmmurgmy, mfelbetogkoty,

gel mfetoeuoty, gs wbkk gs

mfst sgvoe`s gel besurbl

mfipkogemb wotj gkk kgws gel

rb`ukgtofes.

Jbkbe Cfe`

Mfrpfrgtb Gmmfuetoe` ]brvombs

Lbzge ]jorg & Gssfmogtbs, Lgkoge Fmb

Jfw lf O jorb stgaa/wfrcbrs6

Mjoegs Kgdfr Kgw os vbry prftbmtovb fa bipkfybb ro`jts gs mge db sbbe oe stromt

stopukgtofes fe mfetrgmt typbs, prfdgtofe pbrofls, tbrioegtofe gel sfmogk oesurgemb

mfetrodutofes (losmussbl oe tjb ebxt sbmtofe).

Jbrb, wb losmuss8

g. Qosgs afr Afrbo`ebrs

d. Mfetrgmts

m. Mfipbesgtofe

g. Qosgs afr Afrbo`ebrs\jb twf proigry vosgs afr dusoebss gel wfrc oe Mjoeg grb tjb A vosg gel tjb X vosg.

\jb A vosg os mfiifeky rbabrrbl tf gs g dusoebss vosg. Ot os usbl dy afrbo`e dusoebss

pbfpkb wjf mfib tf Mjoeg fe dusoebss dut grb eft bipkfybl gt g Mjoebsb betoty

(botjbr lfibstom fr afrbo`e-oevbstbl). Oe frlbr tf rbmbovb ge A vosg, tjb afrbo`ebr

iust db oevotbl dy g mfipgey tjgt os bstgdkosjbl oe igoekgel Mjoeg.

\jbrb grb sbvbrgk vgrogtofes fa tjb A vosg. Ot mge db soe`kb-betry, lfudkb-betry, fr

iuktopkb-betry. \jb igoe oemfevbeobemb fa ge A vosg os tjb igxoiui pbrofl fa toib

tjb jfklbr igy spbel oesolb Mjoeg fe gey feb vosot. \jos pbrofl igy db gs sjfrt

gs feb ifetj fr gs kfe` gs sox ifetjs, dut ot os jgrl tf `ugrgetbb wjomj coel fa A

vosg tjb Mjoebsb vosg fmb igy db prbpgrbl tf ossub tf ge oelovolugk.

\jb X vosg os usugkky rbabrrbl tf gs g wfrcoe` vosg. Ot os usbl dy afrbo`ebrs wjf grb

bipkfybl dy g mfipgey tjgt jgs dbbe oemfrpfrgtbl oe Mjoeg (botjbr lfibstom fr

afrbo`e-oevbstbl) tf betbr tjb mfuetry, gatbr wjomj tjb bipkfybb iust sudiot g

pgsspfrt wotj g X vosg gel g wfrc pbriot tf fdtgoe g rbsolbemb pbriot gel kb`gkky

wfrc oe Mjoeg.

\jb rbsolbemb pbriot gkkfws tjb afrbo`ebr ge uekoiotbl euidbr fa trops oetf gel

fut fa Mjoeg luroe` tjb tbri, wjomj os usugkky feb ybgr. \jb prfmbss afr fdtgoeoe`

g rbsolbemb pbriot mge oemkulb spbmogk rbquorbibets fa tjb mgelolgtb, sumj gs

g iblomgk bxgi, prbsbetoe` bvolbemb fa twf ybgrs profr wfrc bxpbrobemb gel g

mfkkb`b lb`rbb. Pjokb oe tjb pgst ot wgs mfiife afr A vosgs tf db mfevbrtbl oetf

bipkfyibet gel rbsolbemb pbriots, murrbetky ifst motobs rbquorb ge gppkomget tf

fdtgoe tjbor X Qosg arfi tjbor mfuetry fa rbsolbemb (tjbor jfib egtofe fr mfuetry

wjbrb tjby pfssbss kb`gk rbsolbemy).

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =0

d. Mfetrgmts\jb vgst ighfroty fa bipkfybbs jorbl oe tjb provgtb sbmtfr oe Mjoeg grb `ovbe

xbl-tbri mfetrgmts. G xbl-tbri mfetrgmt mge db fa gey kbe`tj fa toib (wotj tjb

kb`gkky pbriossodkb prfdgtofe pbrofl lbpbeloe` fe kbe`tj fa toib), dut mge feky

db rbebwbl femb3 fe tjb fmmgsofe fa tjb sbmfel rbebwgk tjb mfetrgmt bbmtovbky

dbmfibs ge fpbe-tbri mfetrgmt, wjomj os vbry lomukt tf tbrioegtb. Ftjbr typbs

fa mfetrgmts oemkulb hfd mfetrgmts gel pgrt-toib mfetrgmts, wjomj mge feky db usbl

oe koiotbl mormuistgembs.

Lospgtmj fa stg, fr sbmfelibet, wjbe tjb bipkfybr pgys ge bipkfyibet

g`bemy tf lospgtmj feb fa tjbor fwe bipkfybbs, os geftjbr joroe` fptofe. TFs lf

eft jgvb tjb gdokoty tf jorb stg lorbmtky, sf Mjoebsb stg mge db futsfurmbl fr mge

db sbmfelbl arfi ge bipkfyibet g`bemy. \jb ifst mfiifeky rbabrbembl tbri

tf lbsmrodb sbmfelibet g`bemobs os AB]MF (Afrbo`e Betbrprosb ]brvomb Mfipgey

Fr`geozgtofe), wjomj os eft gmtugkky g mfipgey dut g bebrom tbri usbl dy lfzbes

fa kfmgk JT mfipgeobs grfuel tjb mfuetry.

Oe gllotofe tf kgdfr mfetrgmts, tjb bipkfybb jgeldffc os g mrotomgk pobmb fa

lfmuibetgtofe bxpkgoeoe` tjb rukbs fa tjb mfipgey gel tjb lb`rbb fa sbvbroty fa

vgrofus oearoe`bibets. Afr ot tf db ge bbmtovb tffk afr tjb mfipgey, bipkfybbs

sjfukl db gscbl tf so`e ot tf prfvb tjgt tjby jgvb rbmbovbl ot.

m. MfipbesgtofeJostfromgkky mjbgp mfsts afr Mjoegs ju`b kgdfr afrmb grb rosoe` rgpolky. Aurtjbrifrb,

tjb kgdfr suppky fa mbrtgoe typbs fa wfrcbrs (o.b. scokkbl kgdfr oe oetbrofr prfvoembs)

gel wfrcbr rbtbetofe grb gksf ighfr ossubs agmoe` bipkfybrs oe Mjoeg tflgy.

Ioeoiui wg`bs vgry dy prfvoemb/iueomopgkoty, moty gel lostromt mkgss. ]jbezjbe

jgs tjb jo`jbst ifetjky ioeoiui wg`b (TID72>>/ifetj), wjokb Dbohoe` jgs tjb

jo`jbst jfurky ioeoiui wg`b (TID7 pbrmbet fa dgsom jfurky sgkgry afr wbbclgys, 4>> pbrmbet

afr wbbcbels gel =>> pbrmbet afr pudkom jfkolgys uelbr tjb stgelgrl wfrc jfur

systbi. G mfiprbjbesovb wfrc jfur systbi (oe wjomj wfrcoe` jfurs grb mgkmukgtbl

fe g sbt pbrofl fvbr wjomj tjb gvbrg`b os gpprfxoigtbky tjgt fa tjb stgelgrl wfrc

jfur systbi) gel g efe-xbl wfrc jfur systbi grb gksf gvgokgdkb, dut dftj rbquorb

spbmogk fvbreibet gpprfvgk.

Gs ge geeugk dfeus fa sfrts,

igey mfipgeobs oe Mjoeg pgy

7= ifetjs fa sgkgry, glloe` ge

bxtrg ifetj fa sgkgry grfuel

Mjoebsb Ebw _bgr (Hgeugry/Abdrugry).

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=:- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Gs ge geeugk dfeus fa sfrts, igey mfipgeobs oe Mjoeg pgy 7= ifetjs fa sgkgry,

glloe` ge bxtrg ifetj fa sgkgry grfuel Mjoebsb Ebw _bgr (Hgeugry/Abdrugry). Oe

gllotofe, pbrsfegk gkkfwgembs, sumj gs g ifetjky mbkk pjfeb gkkfwgemb, grb mfiife.

Ioeoiui Pg`bs Gmrfss Mjoeg

(Qgkubs dgsbl fe murrbet ioeoiui wg`b kbvbks wotjoe bgmj prfvoemogk mgpotgk)

]furmb8 Mjoegs Ioeostry fa Juige Tbsfurmbs gel ]fmogk ]bmuroty, jttp8//ebws.xoejugebt.mfi/pfkotoms/4>74->

TID?>>-???

TID7,>>>-7,>??

TID7,7>>-7,7??

Gdfvb TID7,4>>

]omjuge

]jggexo

]jgexo

Judbo

Juege

Jbege

Hoge`xo

Gejuo

Mjfe`qoe`

_ge`tzb

Juge`

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - =?

Pjgt ighfr kb`gk fdko`gtofes lfbs gmfipgey jgvb afr ots stgaa/wfrcbrs6

Relbr Mjoebsb kgw, g mfipgey os rbquorbl tf wotjjfkl gel pgy oelovolugk oemfib

tgx (OO\) gel igcb ifetjky mfetrodutofes tf sfmogk oesurgemb auels fe dbjgka fa ots

bipkfybbs. Oe gllotofe, g mfipgey os rbquorbl tf jfkl ge bipkfybbs pbrsfeebk

kb gel kb bipkfyibet/tbrioegtofe wotj `fvbreibet gutjfrotobs. \jbsb grb

fdko`gtofes tjgt mge db futsfurmbl tf g juige rbsfurmbs glioeostrgtofe sbrvombs

prfvolbr.

Jbrb, wb losmuss8

g. Potjjfkloe` gel pgyoe` oelovolugk oemfib tgx

m. Mfetrodutoe` tf sfmogk oesurgemb auels

g. Potjjfkloe` gel ^gyoe` Oelovolugk Oemfib \gxOO\ os efrigkky wotjjbkl dy tjb bipkfybr arfi wg`bs fr sgkgrobs dy bipkfybrs gel

pgol tf tjb tgx gutjfrotobs fe g ifetjky dgsos (wotjoe 72 lgys fa tjb bel fa bgmj

ifetj). Gt tjb bel fa tjb ybgr, ge geeugk OO\ lbmkgrgtofe sjfukl db sudiottbl tf tgx

gutjfrotobs wotjoe tjrbb ifetjs fa tjb bel fa tjb prbvofus mgkbelgr ybgr.

Oemfib arfi wg`bs gel sgkgrobs os tgxbl gmmfrloe` tf prf`rbssovb rgtbs, rge`oe`

arfi = pbrmbet tf %

2%

7>%

72%

4>%

42%

=>%

=2%

%

%

=2,>>>?,>>>

>7,2>>

:>,>>> ...

\gx Tgtb (%)

Ifetjky \gxgdkb Oemfib (TID)

22,>>>

Ifst pbfpkb grb gwgrbfa tjb oipfrtgemb fa ge

bipkfyibet mfetrgmt, dutigey afrbo`e oevbstfrs o`efrb

tjb vgkub fa tjb bipkfybb

jgeldffc/mfelbetogkoty

g`rbbibet.

Glgi Kovbrifrb

Igeg`br, ^gyrfkk

Lbzge ]jorg & Gssfmogtbs, Lgkoge Fmb

\JB G]OG GLQGE\G@B PBDOEGT ]BTOB]

Mjoegs ]fmogk ]bmuroty ]ystbi ^rbsbetbl dy

Glgi Kovbrifrb

Huky 4>74

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- Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg

Ifetjky tgxgdkb oemfib os mgkmukgtbl gatbr g stgelgrl ifetjky lblumtofe fa

TID=,2>> afr kfmgk bipkfybbs. Afr afrbo`e oelovolugks wfrcoe` oe Mjoeg (oemkuloe`

rbsolbets fa Jfe` Cfe`, \gowge gel Igmgu), tjb stgelgrl ifetjky lblumtofe os

TID>. Ifeby pgol oetf Mjoebsb sfmogk oesurgemb mge gksf db gllbl tf yfur

prbtgx lblumtofe.

Oelovolugk Oemfib \gx Tgtbs gel LblumtofesIfetjky \gxgdkb Oemfib (TID) \gx Tgtb Lblumtofe(TID)

7,2>> fr kbss =% >

7,2>> ; \O > 7>% 7>2

> ; \O ?,>>> 4>% 222

?,>>> ; \O =2,>>> 42% 7,>>2

=2,>>> ; \O 22,>>> =>% 4,022

22,>>> ; \O :>,>>> =2% 2,2>2

5 :>,>>> 2

\gx gygdkb 9 \gxgdkb Oemfib x Gppkomgdkb \gx Tgtb - Wuomc Mgkmukgtofe Lblumtofe

Bxpgtrogtbs wjf grb bipkfybl dy g afrbo`e-oevbstbl betoty oe Mjoeg grb kogdkb afr

oelovolugk oemfib tgx (OO\) arfi tjb rst lgy tjby grrovb oe Mjoeg.

Geeugk OO\ lbmkgrgtofes sjfukl db kbl afr tgxpgybrs wjf grb sudhbmt tf OO\ oe Mjoeg

gel ibbt gt kbgst feb fa tjb afkkfwoe` vb mfelotofes8

7) Jgvb ge geeugk oemfib fa ifrb tjge TID74>,>>>

4) Lbrovb oemfib arfi twf fr ifrb pkgmbs oesolb tjb ^bfpkbs Tbpudkom fa Mjoeg

=) Lbrovb oemfib arfi sfurmbs futsolb tjb ^bfpkbs Tbpudkom fa Mjoeg

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg -

(7:=) lgys

Oemfib pgol

dy bipkfybr

oe Mjoeg

(Mjoeg-

sfurmbl)

Feb ybgr tf

vb ybgrs

Oemfib pgol

dy bipkfybr

oe Mjoeg

(efe-Mjoeg

sfurmbl)

?> (7:=)

lgys tf

feb ybgr

Oemfib pgol

dy fvbrsbgs

bipkfybr

(Mjoeg-

sfurmbl)

Oe Mjoeg

2 ybgrsmfetoeufusky

Oe tjb 1tjybgr, lfbs

rbsoloe` afrfeb ybgr

gppky6

\gx fe`kfdgk

oemfib arfijbrbgatbr

Aovb ybgrpbrofl os

rbsbt gel ?>(7:=) lgy

rukb gppkobsg`goe

ybs

ef

Mjoeg Tbsolbemb gel OO\ Oemfib ]furmb Gppkomgdokoty \oibkoeb

Oelovolugks wjf spbel kbss tjge ?> lgys (fr 7:= lgys afr rbsolbets fa mfuetrobs

tjgt jgvb so`ebl g lfudkb tgxgtofe trbgty wotj Mjoeg) oe feb mgkbelgr ybgr oe

Mjoeg grb bxbipt arfi OO\ oa tjb bipkfyibet oemfib os pgol dy ge fvbrsbgsbetoty.

Oelovolugks wjf stgy oe Mjoeg afr ifrb tjge ?> (7:=) lgys, dut kbss tjge g ybgr,

grb sudhbmt tf pbrsfegk oemfib tgx fe tjbor bipkfyibet oemfib lbrovbl arfi

wfrc pbrafribl oe Mjoeg rb`grlkbss fa wjomj betoty os pgyoe`. (Tbsoloe` oe

Mjoeg afr feb mgkbelgr ybgr ibges tjgt, oe g mgkbelgr ybgr, tbipfrgry gdsbembs

arfi Mjoeg grb kbss tjge => mfetoeufus lgys fr ?> lgys gktf`btjbr.)

Oelovolugks wjf rbsolb oe Mjoeg afr ifrb tjge feb ybgr, dut kbss tjge vb ybgrs,

grb sudhbmt tf pbrsfegk oemfib tgx fe dftj Mjoeg-sfurmbl gel afrbo`e-sfurmbl

oemfib dfreb dy g Mjoeg-dgsbl betoty. Afrbo`e oelovolugks wjf rbsolb oe Mjoeg

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(7:=)

lgy rukb gppkobs g`goe.

d. Mfetrodutoe` tf ]fmogk Oesurgemb Auels]fmogk oesurgemb (gksf mgkkbl sfmogk wbkagrb fr igelgtfry dbebt) pgyibets grb

igelgtfry mfetrodutofes tf `fvbreibet-rue auels iglb dy dftj tjb bipkfybr

gel tjb bipkfybb (wjfsb mfetrodutofe tjb bipkfybr os rbspfesodkb afr wotjjfkloe`

bgmj ifetj).

]fmogk oesurgemb mfetrodutofes arfi tjb bipkfybb gel bipkfybr mge vgry

mfesolbrgdky lbpbeloe` fe tjb moty oe wjomj tjb mfetrodutofes grb dboe` iglb. Afr

g mfipgey tjgt jgs bipkfybbs dgsbl oe g euidbr fa motobs grfuel tjb mfuetry, tjos

ibges tjgt tjb fvbrgkk mfst tf tjb mfipgey afr ge bipkfybb bgreoe` TID7>,>>> oe

feb moty igy db quotb lobrbet tf sfibfeb fe tjb sgib sgkgry dgsbl oe geftjbr moty.

\jbrb grb vb sfmogk sbmuroty auels8

7. ^besofe

4. Rebipkfyibet

=. Iblomgk

gel

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - -44%4

Rebipkfyibet >.7-7% >.4-4%

Iblomgk 4%4 0-74%4

Fmmupgtofegk oehury E/G >.-7%

Jfusoe` Auel Efrigkky igtmjbl wotj bipkfybr 0-7=%

\ftgk 7>.7%+ 4%

]furmb8 Lbzge ]jorg & Gssfmogtbs7Reoafri egtofewolb4Iumj kfwbr oe sfib motobs=Gksf lbpbels fe tjb lb`rbb fa lge`br luroe` wfrc

Oe kgtb 4>77, tjb `fvbreibet mkgrobl tjgt afrbo`ebrs grb oemkulbl oe tjb sfmogk

oesurgemb systbi gt tjb sgib rgtbs gs Mjoebsb motozbes (jfusoe` auel gsolb), dut

oipkbibetgtofe vgrobs dy rb`ofe.

@ovbe tjb mfipkomgtbl rbquorbibets afr sfmogk oesurgemb mfetrodutofes, igey

mfipgeobs mjffsb tf futsfurmb tjbor pgyrfkk prfmbssoe` gel rbkgtbl juige

rbsfurmbs glioeostrgtofe sbrvombs. \jos besurbs mfetoeuoty (wjomj mge agktbr oa ge

JT igeg`br os gdsbet fr sullbeky rbso`es), trgespgrbemy gel tjb mfelbetogkoty

fa sgkgry oeafrigtofe.

\f losmfvbr ifrb gdfut pgyrfkk gel JT glioeostrgtofe, smge tjos WT mflb wotj yfur sigrt pjfeb tf vosot8

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg -

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Mjoeg-afmusbl dfutoqub rbmruotibet ri sbrvomoe` fvbr 2>> kbgloe` betbrprosbs oe Mjoeg gel

wotj fpbrgtofegk fmbs oe ]jge`jgo, Dbohoe`, ]jbezjbe, Lgkoge, \ogehoe, Eoe`df gel Igmgu. Lorbmt JT gppkobs g

prfvbe Mjoeg rbmruotibet prfmblurb, mjgrgmtbrozbl dy jo`j mgelolgtb gttrgmtofe gel ro`frfus sbkbmtofe prfmblurbs.

Gs g mkobet, yfu mge rbky fe us tf oetrflumb tjb dbst gvgokgdkb prfabssofegks tf kk pfsotofes oe yfur mfipgey oe g

toibky igeebr.

Pjgt fur mkobets sgy gdfut us8

Lorbmt JT grb prfabssofegks tjgt jgvb supbrkgtovb wfrc qugkotobs gs wbkk gs lbbp gel lbtgokbl cefwkbl`b fa tjb

sudhbmt. \jby grb trustwfrtjy, mfesostbet gel rbkogdkb.

-Ir. Igj, JT Igeg`br, Hfje Dbge \bmjefkf`obs

Lorbmt JT os g mustfibr mbetrom mfesuktoe` ri wotj `ffl mfesolbrgtofe fa fur ebbls. Pb jgvb `ffl bxpbrobemb

wotj Lorbmt JT oe kkoe` fur fpbeoe`s wotj qugkoty mgelolgtbs gel wfukl rbmfiibel tjbor sbrvomb tf ftjbr oelustrogk

mfipgeobs.

-Ir. Mjfw, @bebrgk Igeg`br - Gsog gmom, \]O Oestruibets

Pb grb vbry sgtosbl wotj tjb prfipt sbrvomb fa Lorbmt JT gel tjgt tjby mfukl kk tjb fpbe pfsotofe wotj tjb ro`jt

mgelolgtb wotjoe tjb sjfrtbst toib. Pb jgvb gkrbgly mfetgmtbl Lorbmt JT g`goe afr fur mfipgey bxpgesofe oe Mjoeg.

-Ir. ]mjuktz, Lorbmtfr Fpbrgtofes, Oetbrturdoeb Gvogtofe

Fur fmbs

Mjoeg

Dbohoe`, \ogehoe, Lgkoge

]jge`jgo, Eoe`df

]jbezjbe

Igmgu

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Ge Oetrflumtofe tf Lfoe` Dusoebss oe Mjoeg - 12?> >4=1

dbohoe`Nlorbmtjr.me

Lgkoge8 +:1 :

lgkogeNlorbmtjr.me

\ogehoe8 +:1 44 :0:0 0:7:

togehoeNlorbmtjr.me

]jge`jgo8 +:1 47 2>?> =1

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Mfrpfrgtb Bstgdkosjibet, \gx, Gmmfuetoe` & gyrfkk rfu`jfut Gsog

Dbohoe`8 +:1 7> 1211 >>::

dbohoe`Nlbzsjorg.mfi

Lgkoge8 +:1 ::41 ?2?4

zjfe`sjgeNlbzsjorg.mfi

]jbezjbe8 +:1 022 :=11 sjbezjbeNlbzsjorg.mfi

Jfe` Cfe`8 +:24 4=01 >==