project report on working capital word
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7/23/2019 Project report on Working Capital Word
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Fgjrhjrv
Fmesrhp Jg* Bhvfpdsrdgj Sekh Jg*
Fmesrhp ‖ D Djrpgbxfrdgj 5 / 0
Djbxvrpt spgadnh 6 / 8
Fgosejt spgadnh 1 / =
Spgbxfr Spgadnh 4 / 50
Fmesrhp ‖ DD Phvhepfm Ohrmgbgngkt 56 / 52
Jhhb agp rmh vrxbt
G`ihfrdqhv ga rmh vrxbt
Vgxpfhv ga bere
Vfgsh ! Ndodrerdgjv ga rmh vrxbt
Fmesrhp ‖ DDD Bere Ejentvdv ejb Djrhpsphrerdgj 58 / 88
Fmesrhp ‖ DQAdjbdjkv !
Vxkkhvrdgjv
81 / 8;
Fgjfnxvdgj 8=
Ejjh}xph 84 / 1=
@d`ndgkpesmt 14
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0
DJRPGBXFRD
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DJRPGBXFRDGJ
Adjejfden Oejekhohjr dv rmer oejekhpden efrdqdrt {mdfm dv fgjfhpjhb {drm rmh
snejjdjk ejb fgjrpgnndjk ga rmh adpo—v adjejfh* Adjejfh dv gjh ga rmh agxjberdgjv ga enn
ldjbv ga hfgjgodf efrdqdrdhv* Adjejfh dv rmh ndah/`nggb ga e `xvdjhvv* Rmh adjejfden oej/
ekhohjr vrxbt bhenv {drm rmh spgfhvv ga spgfxpdjk jhfhvvept adjejfden phvgxpfh ejb
rmhdp ixbdfdgxv xvh {drm e qdh{ rg oe}dodydjk rmh qenxh ga rmh adpo ejb rmhph `t rmh qenxh
ga rmh g{jhpv d*h* huxdrt vmeph mgnbhpv dj e fgosejt* Spefrdfdjk oejekhpv eph djrhphvr
dj rmdv vx`ihfr `hfexvh eogjk rmh ogvr fpxfden bhfdvdgjv ga rmh adpo eph rmgvh {mdfm ph/
nerh rg adjejfh. ejb ej xjbhpvrejbdjk ga rmh rmhgpt ga adjejfden oejekhohjr spgqdbhv
rmho {drm fgjfhsrxen ejb ejentrdfen djvdkmrv rg oelh rmgvh bhfdvdgjv vldnnaxnnt*
ADJEJFDEN OEJEKHOHJR
Adjejfden Oejekhohjr hohpkhb ev e bdvrdjfr adhnb ga vrxbt er rmh rxpj ga rmdv
fhjrxpt oejt hodjhjr shpvgjv bhadjhb dr dj rmh agnng{djk {etv*
BHADJDRDGJV9 /
Effgpbdjk rmh @GJJHQDNH EJB BH[HT9‟ Adjejfdjk fgjvdvrv dj rmh pdvdjk.
spgqdbdjk ejb oejekdjk ga enn rmh ogjht. fesdren gp axjbv ga ejt ldjb rg `h xvhb dj
fgjjhfrdgj {drm rmh `xvdjhvv‟*
Effgpbdjk rg Spga*HYPE VGNGOEJ9‟Adjejfden Oejekhohjr dv fgjfhpjhb {drm
rmh haadfdhjr xvh ga ejt dosgprejr hfgjgodf phvgxpfh. jeohnt fesdren axjbv‟*
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ADJEJFH AXJFRDGJV9 /
Dr oet `h bdaadfxnr rg vhseperh rmh adjejfh axjfrdgjv apgo spgbxfrdgj. oeplhrdjk
ejb grmhp axjfrdgjv. `xr rmh axjfrdgjv rmhovhnqhv fej `h phebdnt dbhjrdadhb* Rmh
axjfrdgjv ga pedvdjk axjbv djqhvrdjk rmho dj evvhrv ejb bdvrpd`xrdjk phrxpjv hepjhb apgo
evvhrv rg vmephmgnbhpv eph phvshfrdqhnt ljg{j ev*
5* Ngjk ‖ rhpo evvhrv/od} -gp$ Djqhvrohjr Bhfdvdgj
0* Fesdren ‖ Od} -gp$ Adjejfdjk Bhfdvdgj
6* Spgadr enngferdgj -gp$ Bdqdbhjb Bhfdvdgj
2* Vmgpr ‖ rhpo evvhr ‖Od} -gp$ Nduxdbdrt Bhfdvdgj
KGENV GA ADJEJFDEN OEJEKHOHJR
† Oe}dodyh rmh qenxh ga rmh adpo rg drv huxdrt vmephmgnbhpv*
† Oe}dodyerdgj ga spgadr
† Oe}dodyerdgj ga hepjdjkv shp vmeph*
† Oe}dodyerdgj ga phrxpj gj huxdrt -bhadjhb ev huxdrt hepjdjkv'jhr {gprm$
† Oedjrhjejfh ga nduxdb evvhrv dj rmh adpo*
† Hjvxpdjk oe}doxo gshperdgjen haadfdhjft rmpgxkm snejjdjk bdphfrdjk ejb fgjrpgn/
ndjk ga rmh xrdndyerdgj ga rmh axjbv*
† @xdnbdjk xs ga ebhuxerh phvhpqhv agp adjejfdjk kpg{rm ejb h}sejvdgj*
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DJBXVRPT SPGADNH
Vxkep fejh dv gjh ga rmh dosgprejr fpgsv agp rmh Djbdej aepohp* Vxkep ejb
Idkkhpt eph rmh oedj spgbxfrv rmer {h khr apgo Vxkepfejh* Grmhp spgbxfrv vxfm
ev @dgkevhv agp djbxvrpden xvh. Ognevvhv agp bdvrdnnhpt. adnrhp felh. Oxb ev ej
gpkejdf oejxph ejb kphhj nheqhv {drm rgsv agp ferrnh ahhb eph envg eqedne`nh ev
`t spgbxfrv `hfexvh ga dr—v oxnrd xvhv Vxkepfejh mev snethb fpxfden pgnh dj
Djbdej hfgjgot {drm pv*03333 fgphv rxpjgqhp ejb {dbrm 283 odnnv spgqdbdjk
evvdvrejfh rg 28 odnndgj vxkep fejh aepohpv ejb 0 odnndgj Vxkepfejh aepohpv ejb
0 odnndgj {gplohj bdphfrnt ejb djbdphfrnt*
Dj E*S* vxkep djbxvrpt dv ej dosgprejr Ekpg/`evhb djbxvrpt. gffxstdjk rmh
vhfgjb sgvdrdgj jh}r rg rh}r rdnh djbxvrpt* Rmh ejjxen fxnrdqerhb ephe dv e`gxr5*44 nefl mhfrephv {drm e tdhnb ga 524*28 neflv ga rgjhv bxpdjk 41/4;* Er sphvhjr.
rmhph eph 61 vxkep aefrgpdhv dj rmh vrerh ejb 83( ga rmho eph dj fg/gshperdqh
vhfrgp* Rmh fg/gshperdqh vxkep xjdrv dj rmh vrerhv meqh `hhj vxaahpdjk bxh rg
nefl ga ebhuxerh fejh dppdkerdgj aefdndrdhv. {gpldjk fesdren. `t/spgbxfr xrdndyerdgj.
h}fhvvdqh hosngtohjr hrf*.*
Rmh vxkep djbxvrpdhv {mdfm spgqdbh bdphfr hosngtohjr rg e`gxr 6 neflv
shpvgjv ga vxkep fejh agnng{hb `t @peydn ! Fx`e* Vxkep fejh h}dvrhb dj Djbde
apgo 6333 @*F* Rmh fhjrph snefh ga gpdkdj ga vxkep fejh phkepbhb ev
Jgprmhevrhpj Djbdej. apgo vxkep fejh vhhov rg meqh `hhj rg Fmdje ejb grmhp
snefhv `t hepnt rpeqhnhpv ejb jg oej—v `hr{hhj 5=33 ejb 5;33 @*F* nerhp* Dr {ev
shjhrperhb rg Smdndssdjhv. Ih{e ejb grmhp snefhv* Efrxennt rmh {gpb vxkep
bhpdqhb apgo e Vejvlpdr {gpb „vmelpe‟*
Djbde {ev rmh {gpnb—v nepkhvr spgbxfhp ga vxkep fejh gffxsdhv e qhpt spdbh
snefh dj rmh {gpnb* Dj Djbde. rmh fxnrdqerdgj ga vxkep fejh dv 53.333 odnhv rgjhv*
Rmh eqhpekh tdhnb. `hdjk 81 rgjhv shp efph ga rgren fxnrdqerdjk nejb dv gffxsdhb `t
vxkep fejh fxnrdqerdgj* Vxkepfejh dv kpg{j dj enogvr enn sepr ga Djbde. h}fhsr dj
fgnbhp phkdgjv ejb h}rphoh Jgprm Ieoox Levmodp. Mdoefmen Spebhvm*
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Ephe {dvh bdvrpd`xrdgj ga vxkep djbxvrpt dj E*S*
V*Jg Vhfrgp Jg* ga djbxvrpdhv Fgvren Ephe Petenevhhoe Rhnejkeje
5 Fg/gshperdqh 5= 50 2 0
0 Sx`ndf vhfrgp ; 5 5 8
6 Spdqerh vhfrgp 55 = 0 5
Rgren 61 05 ; =
Rmh ndvr ga Fg/gshperdqh Vxkep aefrgpdhv dj E*S*
5* Rmh Fmdrrggp Fg/gshperdqh vxkepv nrb. Fmdrrggp*0* Rmh Fmgbeqepeo Fg/gshperdqh vxkepv nrb. Fmgbeqepeo*
6* Rmh Ejelesennh Fg/gshperdqh vxkepv nrb. Ejelesennh*
2* Rmh Hrdlxssele Fg/gshperdqh ekpdfxnrxpen ga djbxvrpden vgfdhrt nrb. Hrmdlxssele*
8* Vdp Qdietepeoe Keiesermd Fg/gshperdqh vxkepv nrb*
1* Rmh Eoebeqeneve Fg/gshperdqh ekpdfxnrxpen djbxvrpden vgfdhrt nrb. Vpdlelxneo*
;* Rmh [hvr Kgbeqepd Fg/gshperdqh vxkepv nrb. Hnxpx*
=* Senelgnnx Fg/gshperdqh ekpdfxnrxpen ! djbxvrpden vgfdhrt nrb. Senelgnnx*
4* Rmh Rmejbepe Fg/gshperdqh vxkepv nrb. Qdveleserjeo*
53* Jdyeoe`eb Fg/gshperdqh vxkepv nrb. Jdyeoe`eb*
55* Vdp Qhjlerhv{epe Fggshperdqh vxkepv nrb. Phjdkxjre*
50* Rmh Fxbbesem Fg/gshperdqh vxkepv nrb. Fmhjjxp*
56* Rmh Jejbten Fg/gshperdqh vxkepv nrb. Sgjjesxpeo*
52* Rmh Lgqxp Fg/gshperdqh vxkepv nrb. Jhnngph*
58* Jekepixje Fg/gshperdqh vxkepv odnnv nrb. Kxpyene*
51* Jeosejhjd Qhjlere Peg Fg/gshperdqh vxkepv nrb. Mejxoej Ixjfrdgj*
5;* Vpd Mejxoej Fg/gshperdqh vxkepv nrb. Mejxoej Ixjfrdgj*
5=* Senedp Fg/gshperdqh vxkepv nrb. Eooekxbho*
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VXKEP DJBXVRPT JERXPH
VHEVGJENDRT
Rmh djbxvrpt dv vhevgjen {drm rmh vhevgj vreprdjk dj Jgq ejb fgjrdjxdjk rdnn Espdn'Oet. vxkep fejh dv eqedne`nh bxpdjk rmhvh 1/; ogjrmv ejb fpxvmdjk envgrelhv snefh bxpdjk rmhvh ogjrmv*
NDFHJVDJK VTVRHO
Rg spgrhfr vxkep ‖ spgbxfdjk xjdrv ejb hjvxph e vxaadfdhjr uxejrdrt ga pe{oerhpden -vxkep fejh$. ndfhjvdjk vtvrho {ev djrpgbxfhb* Xjbhp rmdv vtvrho.hefm xjdr meb e fgooejb ephe apgo {mhph rmh vxkep fejh {ev spgbxfhb*Rmh ndfhjvdjk vtvrho sphvhjrnt dj snefh dv envg rptdjk rg hjfgxpekh rmhvhrrdjk xs ga jh{ xjdrv `t spgqdbdjk rmho {drm vgsv ejb grmhp `hjhadrv*
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FGOSEJT SPGADNH
RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB dv rmh adpvr ekpg
`evhb oeigp djbxvrpt dj Petenevhhoe ephe* Dr {ev adpvr phkdvrhphb gj 00*=*5488xjbhp rmh ESVFV Efr* Drv ephe ga gshperdgj fgospdvhv ga 540 qdnnekhv dj 05
oejbenv*aefrgpt dv ngferhb engjk fxbengph/lepjggn jerdgjen mdkm {et JG5=. 6
l*o* rg{epbv Lepjggn apgo Fmdrrggp* Dr g{jv =8*41 Efhpv ga nejb* Dr {ev adpvr
fgoodvvdgjhb gj 5=*5*5416 {drm e ndfhjvhb ejb djvrennhb fesefdrt ga 5333 rgjhv
fejh fpxvmdjk shp e bet sphvhjrnt aefrgpt dv {gpldjk er ej eqhpekh ga 5=33/0333
rgjhv e bet*
Fgjvrdrxrdgj9
Hnhfrdgj {ev vrethb rg rmdv aefrgt bxpdjk Espdn 0333 Apgo rmhj gj [epbv9
Rmh gaadfden @gepb jgodjerhb `t Rmh Kgqhpjohjr Fgjvdvrv ga9
5* Fmdrrggp fgnnhfrgp ev shpvgj/j fmepkh*
0* Oejekdjk Bdphfrgp*
Rmh @gepb ga Fmdrrggp Fg/gshperdqh Vxkep Aefrgpt Nrb*. xvhb
rg ohhr aphuxhjrnt apgo rdoh rg rdoh ev ejb {mhj phuxdphb*
Ejjxen khjhpen `gbt ohhrdjkv ga rmh oho`hpv ga rmh vgfdhrt {hph mhnb gj
04/34/0333.04/34/0335.04/32/0330.3=/34/0336 ejb 08/55/0336*
Er sphvhjr rmh vrphjkrm ga hosngthhv er qepdgxv nhqhnv9
e$ Shpoejhjr -jgj vhevgjen$ 1=
`$ Vhevgjen shpoejhjr 42
f$ Fgjvgndberh {ekhpv -vhvvgjen$ 51;
b$ Bednt {ekhpv -JOP$ 022
/////////////////
Rgren jg*ga Hosngthhv 8;6
//////////////////
=
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OEJEKHOHJR
Er sphvhjr rmh hnhfrhb `gepb mev evvxohb e fmepkh gj 1/2/0333* Rmh
sphvhjr
@gepb ga bdphfrgpv ev bhrednhb `hng{9/
Sphvdbhjr 5
@gepb ga bdphfrgpv 52
Hosngthh bdphfrgp 5
Rmhph eph oeigp bhseprohjrv9/
Ebodjdvrperdqh
Hjkdjhhpdjk
Oejxaefrxpdjk
Ekpdfxnrxph
Effgxjrv !adjejfh
SPGBXFRV
VXKEP
OGNEVVHV
FESDREN VRPXFRXPH
Gpdkdjen spgihfr fgvr {ev PV* 50=*83 nelmv* Dr mev `hhj axjbhb apgo
agnng{djk vgxpfhv9
D$ Vmeph fesdren apgo PV* Nelmv
e$fejh kpg{hp oho`hpv =*83
`$vrerh kgqhpjohjr 08*33
//////////////////////66*83
//////////////////////
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DD$ Rhpo ngejv PV*Nelmv
e$DAFD Jh{ Bhnmd ;8*33
`$NDFD @go`et 03*33
////////////
50=*83
////////////
DDD$Fesdren gxrnet Pv* Nelmv
Nejb 0*6=
@xdnbdjkv 8*43
Snejr ! oefmdjhpt 534*62
Grmhp evvhrv 8*;;
Shp gshperdqh h}shjfhv 2*33
Qhmdfnhv 3*41
///////////
50=*68
///////////
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SPGBXFR SPGADNH
Vxkep Fejh
Vxkep fejh fxnrdqerhb `t rmh kpg{hpv gp spgodvdjk qepdhrdhv dj rhpov ga vxkep
fgjrhjr ejb tdhnb* Fxnrdqerdgj rhfmjduxhv oerxpdrt ga -bhfdbhb `t rmh fejh
shpvgjjhn$ mepqhvrhb ejb vxssndhb rg rmh aefrgpt dj rpxflv aphvm nhvv rgsv ejb
pggrv* Rpxflv eph {hdkmhb {drm fejh gj [hdkm @pdbkh ejb xjngebhb gj rmh
ogqdjk fejh feppdhp* Ohfmejdfen xj/ngebhpv bg xjngebdjk* Ekedj hosrt rpxfl dv
{hdkmhb rg evvhprdgj dj rmh {hdkmr ga fejh xjngebhb*
Odnndjkv
Spgqdbhb {drm e rejbho ga agxp odnnv nejb hefm odnn dv spgqdbhb {drm rmphh
pgnnhpv* Gj rmh fejh feppdhb agp fejh sphseperdgj fejh ljdqhv bpdqhj `t ogrgp
ejb agnng{hb `t e Ad`pdyhp bpdqhj vrheo rxp`djh eph spgqdbhb rg fmgs rmh fejh
djrg voenn sdhfhv ejb ad`hp rg oelh rmh odnndjk ogqh haadfdhjr ejb rg h}rpefr
oe}doxo ixdfh apgo rmh fejh* Rg oelh rmdv spgfhvv ogph haahfrdqh evvxphb
uxejrdrt ga {erhp dv ebbhb rg Odnnv* Earhp h}rpefrdgj ga ixdfhv rmh {evrh oerhpdenv
dv fennhb `ekevvh*
@gdnhpv
Spgqdbhb {drm 0 jgv* ga `gdnhpv ga hefm {erhp hqesgperdgj fesefdrt ga 08 Orv*
Shp mgxp vrheo er 633 s vdk -05 Lkv$* Vrheo dv xvhb agp bpdqdjk rmh Ad pdyhp.
odnnv `t rxp`djhv ejb khjhpergp sg{hp. `t vrheo rxp`djh enrhpjergp* Agp `gdnhpv
oedj axhn dv `ekevvh* Vxpsnxv `ekevvh dv vgnb rg seshp djbxvrpdhv*
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Fnepdadferdgj
Ixdfh h}rpefrhb agpo vxkep fejh dj odnnv dv {hdkmrhb dj exrgoerdf {hdkmdjk
vfenh* Dr dv sphmherhb dj ixdfh mherhp rg 83/;83* Rmhj dr dv ndodrhb ejb vxnsmdhrhb
vdoxnrejhgxvnt* Ixdfhv {dnn `h fgekxnerhb agpo ejb {dnn jgr vhrrnh* Rg djbxfh
vhrrdjkv fmhesnt ejb e`xjbejrnt eqedne`nh sgvdrdqh dv rg `h ebbhb d*h* jeohnt
rdoh dj vnxppt agpo. envg fennhb odnl ga ndoh. `t xvdjk ebbdrdgj ga vxfm enlendjh
ohbdxo dv ekedj `pgxkmr bg{j rg jerxpen sM ohbdxo `t `x`g ndjk ga vxnsmxp
bdg}dbh kev* Rmdv kev dv spgbxfhb dj vxnsmxp `xpjhpv ejb `x` nhb dj sphmherhb
ixdfhv* @t rmh edb ga fgosphvvhb edp sevvdjk rmpgxkm vxnsmxp `xpjhpv* Ev vxfm
e ixdfh dv lhsr er vndkmrnt enlendjh ohbdxo vet ;35 rg ;*0* Rmhj rmdv rpherhb ixdfh
dv mherhb ekedj dj grmhp pg{ ga ixdfhv mherhpv rg 530 F ejb rg vhjb rg kpeqhp*
Kpeqhp dv e `dk rejl {mhph vhrrndjk dv reldjk snefh* Fgjrdjxgxvnt. vxfm ixdfhv dv
vhjr ejb bpe{j apgo dr {drm rmh bhrhjrdgj rdoh ga ixdfhv ga e`gxr 663 mgxpv. dj ”x—
rx`h spdjfdsnhv*
Hqesgperdgj
Dj kpeqhp ixdfhv {dnn `h {hnn vhrrnhb ejb {dnn meqh e kgnbhj thnng{ fgngp ga
;*3sM -Jhxrpen$* Rmdv fnhep ixdfh {dnn fgjredj ogph rmej =8( ga {erhp ejb rmh
phoedjdjk vgdnhb -Vxkep Oe}doxo , e ndrrnh vxkep$* Dj hqesgpergpv e`gxr ;8( ga
{erhp dv phogqhb ejb oebh vtpxs* Rmdv fgjvdvrv ga gjh qesgp fhnn ejb dv
agnng{hb `t agxp `gbdhv* @gdndjk dv bgjh xjbhp qefxxo xvdjk h}mexvr vrpheo
apgo rxp`djhv rx`hv hohpkdjk gxr rmpgxkm rx`h snerhv ejb e`gqh rmdv fenejbpde
qesgp vsefh gp vmhnn* Vrheo fdpfxnerhb rmpgxkm fenejbphde ejb mherdjk rmh gxrhp
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sgdjr ga mxdfhv dv `pgxkmr {hnn `hng{ drv gpdkdj `gdndjk sgdjr* Dj rmh qesgp fhnn
engjh h}mexvr vrheo dv ebodrrhb djrg rmh fenejbpde spgbxfhb qesgp rg drv
vx`vhuxhjr `gbt ejb vggj* Qefxxo dv mhnsdjk dv bpe{djk qesgp apgo rmh
sphfhbdjk `gbt ejb rmdv `gdndjk dv fennhb oxnrd haahfr `gdndjk ejb oe}doxo axhn
hfgjgot* Rmxv {mhj ixdfhv dv hohpkhv gxr apgo nevr `gbt dr {dnn `h e vtpxs.
ngvdjk e`gxr ;8( ga {erhp*
Qefxxo adnrhp
Oxb vhrrnhb dj kpeqhp dv relhj dj pgrept adnrhpv rg h}rpefr ixdfhv apgo dr ejb
{evrh dv fennhb adnrhp felh vhjr gxr ejb xvhb ev oejxph* H}rpefrhb ixdfhv dv ekedj
od}hb ixdfhv apgo odnnv earhp {hdkmohjr rejl ejb relhv rmh serm ga spgfhvv engjk
{drm odnnv ixdfhv dj eftfndf agpo*
Vxnsmdrerdgj ejb vtpxs
Rmh vtpxs apgo hqesgpergp nevr `gbt dv ekedj vxnsmdrhb rg `hefm rg khr {mdrh
vxkep ejb vhjr rg sej vxssnt rejlv*
Sejv
Sej `gbdhv eph vdodnep rg hqesgpergpv dj fgjvrpxfrdgj {drm bdaahphjr bhvdkj*
Oerhpdenv eph djqdbdgxvnt `gdnhb dj agxp jxo`hpv xjbhp qefxxo* [mhj rmh vtpxs
dv axprmhp `gdn dj sejv* [mhj rmh vxshp verxperdgj sgdjr phefmhv fptvrenv fgoh
gxr drv dv ekedj `gdnhb xs `t ebbdrdgj lhsr dj sej ejb rmh phvr 0 sgprdgjv vhjr rg
phfhdqhpv* Rmhj ekedj sej dv `gdnhb* Rmdv spgfhvv {dnn mhns kpg{rm gp fptvren ev
bhvdphb `t xv*
Rmphh `gdndjk eph `gjh E. @. F* Rmhvh eph fennhb oevvhfxdrhv* Enn rmhvh
oevv fxrdhv -vxkep , ognevvhv$ eph sxpkhb dj fhjrpdaxkenv phvshfrdqhnt vxkep ejb
ognevvhv eph vhseperhb* Sejv eph gdnhp gj qesgp spgbxfhb agpo qesgp fhnn*
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Fhjrpdaxkenv
Vxfm oebh oevvhfxrdhv eph bpgsshb dj fptvrenndyhpv -e vrgpekh rejl {drm
vrdppdjk ohfmejdvo$* Apgo fptvrenndyhv relhj djrg fhjrpdaxken oefmdjhv ejb vxkep
ejb ognevvhv vhsepergp* Fhjrpdaxken oefmdjhv fgjredj e `evlhr adrrhb {drm ohvm
ejb vfphhj ga voenn gshjdjk ejb {dnn jgr enng{ vxkep fptvrenv rg sevv rmpgxkm `xr
gjnt ognevvhv* [mhj gjh oefmdjh fmejkhb {drm oevvhfxdrdhv ejb vsxj er 583
PSO ognevvhv khrv gxr ejb fgnnhfrv dj e rejl* Vxkep phoedjv dj `evlhr {evmhb
ejb bpdhb `t vrheo* Rmhj bpgsshb gj mgsshp -rg ejb gp$ vmeldjk ohbdxo vxkep
{dnn khr bpt {mhj ang{djk ejb kennv gj vxkep kpebhp -adrrhb {drm ohvmhv$ vfphhjhb
ejb `ekkhb* @ekv {hdkmhb gj S*G vfenhv ga 533lkv* Ejb vhjr rg kg bg{j*
Ognevvhv kgr apgo e oevvhfxdrhv< vxkep ejb ognevvhv agpo @ oevvhvfxrdhv
ejb vxkep agpo f oevvhfxdrhv -adjen$ eph ekedj `gdnhb dj sejv dj ftfndf oejjhp*
Ognevvhv kgr apg f oevvhfxdrhv fennhb adjen ognevvhv dv e {evrh ejb vhjr rg
vrgpekh rejlv -Pe{ oerhpden agp enfgmgn djbxvrpdhv$* Vxkep dv kpebhb dj
effgpbejfh ejb nepkh d*h*. V/04. V/63* Ev rmh bhoejb dj rmh oeplhr dv agp V/63 dr
dv oebh dj rmh aefr*
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58
PHVHEPFM
OHRMGBGNG
KT
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PHVHEPFM OHRMGBGNGKT
JHHB AGP RMH VRXBT
Dj fepptdjk rmh vrxbt `grm spdoept ejb vhfgjbept bere fgnnhfrhb dj esmevhb
oejjhp ev agnng{v9
E* Djdrdennt sphndodjept bdvfxvvdgjv {drm K*O* venhv oejekhp ejb effgxjrv
gaadfhp feppdhb gj*
@* Rmh djagpoerdgj e`gxr spgadr ejb ngvv phsgprv
F* Rmh perdgv eph fenfxnerhb `t vrxbtdjk `enejfh vmhhr ejb rmh jhfhvvept
djagpoerdgj phuxdphb agp rmh vrxbt {ev `hdjk g`redjhb apgo apxdraxndjrhpefrdgj ga rmh phvhepfmhb {drm rmh hosngthhv ga rmh gpkejdyerdgj*
B* Ejb vgoh djagpoerdgj kermhphb apgo vhfgjbept bere ejb vgoh ga rmh
adjejfden `gglv*
G@IHFRDQH GA RMH VRXBT
Rmdv vrxbt dv oedjnt agfxvhb rg h}eodjh rmh vmgpr/rdoh adjejfden
qde`dndrt ga fmdrrgp fg/gshperdqh vxkepv ev vrerhb `hng{9
Rg vrxbt mg{ `hvr rmh {gpldjk fesdren dv xrdndyhb dj rmh fgosejt*
Rg vrxbt rmh haahfrdqhjhvv ga fphbdr oejekhohjr ga rmh fgosejt*
Rg vrxbt rmh vmgpr/rhpo nduxdbdrt sgvdrdgjv ga fgosejt*
Rg xjbhpvrejb {gpldjk fesdren oejekhohjr ga e fgosejt*
Rg vrxbt rmh fmejkhv dj {gpldjk fesdren sgvdrdgj ga rmh fgosejt*
Rg vxkkhvr jhfhvvept ohrmgbv `t {mdfm axrxph dospgqhohjr oet `h oebh dj
drv oejekhohjr ga {gpldjk fesdren*
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VGXPFHV GA BERE EJENTVDV
Rmh vrxbt phuxdphb `grm spdoept ejb vhfgjbept bere*
SPDOEPT BERE9/
Spdoept bere mev `hhj fgnnhfrhb `t djrhpqdh{djk fhpredj h}hfxrdqhv {mg
{hph fmgvhj gj rmh `evdv ga rmhdp dj bhsrm ljg{nhbkh ejb h}shpdhjfh dj rmh
fgosejt* Rmh djrhpqdh{v dj jerxph eph xjbhp rg kedj ev oxfm djagpoerdgj ev
sgvvd`nh*
VHFGJBEPT BERE9/
Vhfgjbept bere {ev g`redjhb apgo rmh sevr phfgpbv adnh ejb phsgprv ga rmh
gpkejdyerdgj envg apgo grmhp adjejfden vrerhohjrv*
RGGNV AGP EJENTVDV GA [GPLDJK FESDREN9/
Rmh uxejrxo ga {gpldjk fesdren ev {hnn ev drv adjejfdjk serrhpj dv vx`ihfr
rg fgjvrejr ogjdrgpdjk ejb phqdh{v `t rmh adjejfden oejekhp* Rmhph eph bdaahphjr
ejentrdfen rggnv {mdfm fej mhns e adjejfden oejekhp dj ogjdrgpdjk dj qdh{djk ejb
fgjrpgnndjk rmh {gpldjk fesdren* Rmh sgsxnepnt xvhb rggnv eph9
5* Vfmhbxnh ga fmejkhv dj {gpldjk fesdren*
0* [gpldjk fesdren perdgv*
NDODRERDGJ GA RMH VRXBT9/
Dr dv `evhb gj rmh bere vxssndhb `t rmh aefrgpt shpvgjjhn*
Dr dv `evhb gj fgjvxnrerdgj. bhfdvdgjv ga enn fgjfhpjhb gaadfdenv*
Vdjfh gjnt 8 thepv bere dv xvhb agp rmh ejentvdv rmh gxr fgoh oet
Jgr `h khjhpendyhb*
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Bxh rg ndodrerdgjv ga rdoh. dr {ev xje`nh rg kg aep e bhsrm vrxbt djrg
Rmh vx`ihfr*
5=
BEREEJENTVDV
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DJRPGBXFRDGJ RG [GPLDJK FESDREN
„[gpldjk fesdren „dv garhj phahpphb rg ev „ndah`nggb‟ ga ej gpkejdyerdgj ga drv
„rmh ogjht phuxdphb agp fepptdjk gj bet rgbet efrdqdrdhv ga ej gpkejdyerdgj* Rmh
oejekhohjr ga fxpphjr evvhrv dv vdodnep rg rmer ga ad}hb evvhrv dj rmh vhjvh rmer
dj `grm fevhv e adpo ejentvdv rmhdp haahfrv gj drv phrxpj ejb pdvl*
Rmh oejekhohjr ga ad}hb ejb fxpphjr evvhrv. mg{hqhp. bdaahpv dj rmphh
dosgprejr {etv9 adpvr. dj oejekdjk ad}hb evvhrv. rdoh dv qhpt dosgprejr aefrgp<
fgjvhuxhjrnt. bdvfgxjrdjk ejb fgosgxjbdjk rhfmjduxhv snet e vdkjdadfejr pgnh dj
fesdren `xbkhrdjk ejb e odjgp gjh dj rmh oejekhohjr ga fxpphjr evvhrv* Vhfgjb.
rmh nepkh mgnbdjk ga fxpphjr evvhrv. hvshfdennt fevm. vrphjkrmhjv rmh adpov nduxdbdrt
sgvdrdgj -ejb phbxfh pdvl jhvv$. `xr envg phbxfhv rmh gqhpenn spgadre`dndrt* Rmxv. e
pdvl/phrxpj rpebh gaa dv djqgnqhb dj mgnbdjk fxpphjr evvhrv* Rmdpb. nhqhnv ga ad}hb ev
{hnn ev fxpphjr evvhrv bhshjb xsgj h}shfrhb venhv anxfrxerdgjv dj rmh vmgpr pxj*
Rmxv rmh adpo mev e kpherhp bhkphh ga anh}d`dndrt dj oejekdjk fxpphjr evvhrv*
[gpldjk fesdren dv spg`e nh rmh garhj xvhb adjejfden oejekhohjr
fgjfhsrv qhp`ennt ejb odvxvhb spefrdfennt* Djbhshjbhjr ga rmh jerxph ga ej
gpkejdyerdgj. drv fgjvrdrxrdgj ejb efrdqdrt phuxdphv {gpldjk fesdren* Oejt
gpkejdyerdgjv meqh aednhb gp `hfgoh vdfl oedjnt bxh rg rmh odvoejekhohjr ga
rmdv „{gpldjk fesdren‟*
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OHEJDJK EJB BHADJDRDGJ
[gpldjk fesdren oejekhohjr gp ebodjdvrperdgj ga enn evshfrv ga {gpldjk
fesdren. {mdfm oejekh rmh adpo—v fxpphjr evvhrv ejb fxpphjr nde`dndrdhv dj vxfm e
{et rmer e verdvaefrgpt nhqhn ga {gpldjk fesdren dv oedjredjhb*
Effgpbdjk rg vodrm „{gpldjk fesdren oejekhohjr dv fgjfhpjhb {drm rmh
spg`nho rmer epdvh dj errhosrdjk rg oejekh rmh fxpphjr evvhrv. fxpphjr nde`dndrdhv.
ejb rmh djrhp/phnerdgjvmds rmer h}dvrv `hr{hhj rmho‟
RTSHV GA [GPLDJK FESDREN9/
Rmhph eph r{g rtshv ga {gpldjk fesdren* Rmht eph9
D$ gj rmh `evdv ga fgjfhsr
5$ Kpgvv {gpldjk fesdren*
0$ Jhr {gpldjk fesdren*
5* Kpgvv {gpldjk fesdren9/
Phahpv rg rmh adpo—v djqhvrohjr dj fxpphjr evvhrv eph rmh evvhrv.
{mdfm fej `h fgjfhpjhb djrg ejb {drm dj ej effgxjrdjk thep -gp gshperdjk ftfnh$
ejb djfnxbh fevm. vmgpr/rhpo vhfxpdrdhv. bh`rgpv -effgxjrv phfhdqe`nhv gp `ggl
bh`rv$ `dnnv phfhdqe`nh ejb vrgfl -djqhjrgpt$
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Kpgvv {gpldjk fesdrenv sgdjrv rg rmh eppejkdjk ga axjbv rg adjejfh fxpphjr
evvhrv*
0* Jhr{gpldjk fesdren9/
Phahpv rg rmh bdaahphjfh `hr{hhj fxpphjr evvhrv ejb fxpphjr
nde`dndrdhv* Fxpphjrv nde`dndrdhv eph rmgvh fnedov ga gxrvdbhpv. {mdfm eph h}shfrhb rg
jerxph agp setohjr {drmdj effgxjrdjk thepv ejb djfnxbh fphbdrgpv -effgxjrv
sete`nh$* @dnnv Sete`nh ejb gxrvrejbdjk h}shjvhv* Jhr{gpldjk fesdren fej `h
sgvdrdqh gp jhkerdqh* E sgvdrdqh jhr{gpldjk fesdren {dnn epdvh {mhj fxpphjr evvhrv.
h}fhhb fxpphjr nde`dndrdhv ejb e jhkerdqh {gpldjk fesdren {dnn epdvh {mhj fxpphjr
nde`dndrdhv eph dj h}fhvv ga fxpphjr evvhrv*
DD$ Gj rmh `evdv ga rdoh
5$ Shpoejhjr'ad}hb'anxfrxerdjk {gpldjk fesdren
0$ Rhosgpept {gpldjk fesdren
5$ Shpoejhjr {gpldjk fesdren9/
Rmh jhhb agp fxpphjr evvhrv epdvhv `hfexvh ga rmh gshperdjk
ftfnh* Rmh gshperdjk ftfnh dv e fgjrdjxgxv spgfhvv ejb rmhphagph. rmh jhhb agp
rmh fxpphjr evvhrv dv ahnr fgjvrejrnt* @xr rmh oekjdrxbh ga fxpphjr evvhrv jhhbhb
dv jgr en{etv e odjdoxo nhqhn ga fxpphjr evvhrv. {mdfm dv fgjrdjxgxvnt phuxdphb
`t rmh adpo rg feppt gj drv `xvdjhvv gshperdgjv* Rmdv odjdoxo nhqhn ga fxpphjr
evvhrv dv phahpphb rg ev shpoejhjr gp ad}hb {gpldjk fesdren*
H]EOSNH9 / Hqhpt adpo mev rg oedjredj e odjdoxo nhqhn ga pe{ oerhpdenv. {gpl/
dj/spgkphvv. adjdvmhb kggbv ejb fevm `enejfh* Rmdv odjdoxo nhqhn ga fxpphjr
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evvhrv dv fennhb shpoejhjr gp ad}hb {gpldjk fesdren ev rmdv sepr ga fesdren dv
shpoejhjrnt `ngflhb dj fxpphjr evvhrv* Ev rmh `xvdjhvv kpg{v. rmh phuxdphohjrv
ga shpoejhjr {gpldjk fesdren envg djfphevh bxh rg rmh djfphevh dj fxpphjr evvhrv*
RhosgpeptGp
AnxfrxerdjkShpoejhjr
Rdoh
0* Rhosgpept {gpldjk fesdren9/
Bhshjbdjk xsgj rmh fmejkhv dj spgbxfrdgj ejb venhv. rmh jhhb agp
{gpldjk fesdren gqhp ejb e`gqh shpoejhjr {gpldjk fesdren. {dnn meqh dj `h
oedjredjhb rg vxssgpr rmh shel spgfhhbv ga venh ejb djqhvrohjr dj phfhdqh oet
envg djfphevh bxpdjk vxfm shpdgbv* Gj rmh grmhp mejb. djqhvrohjr dj pe{
oerhpden. {gpldjk dj spgkphvv ejb adjdvmhb kggbv {dnn aenn da rmh oeplhr dv vnefl*
Rmh h}rpe {gpldjk fesdren jhhbhb rg vxssgpr rmh fmejkdjk spgbxfrdgj ejb
venhv efrdqdrdhv dv fennhb anxfrxerdjk. gp qepde`nh gp rhosgpept {gpldjk fesdren* Rmh
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adpo rg ohhr nduxdbdrt ohevxphohjr rmer {dnn nevr gjnt rhosgpepdnt fpherhv
rhosgpept {gpldjk fesdren*
Rhosgpept
Gp AnxfrxerdjkShpoejhjr
RMH JHHB GP G@IHFRDQHV GA [GPLDJK FESDREN
Rmh jhhb agp {gpldjk fesdren rg pxj bet /rg /bet `xvdjhvv efrdqdrdhv
fejjgr `h gqhp hosmevdyhb. {h {dnn mepbnt adjb `xvdjhvv adpo. {mdfm bghvj—r
phuxdph ejt eogxjr da {gpldjk fesdren djbhhb. ejb adpov bdaahp dj rmhdp
phuxdphohjrv ga rmh {gpldjk fesdren* [h ljg{ rmer e adpo vmgxnb edo er
oe}dodydjk rmh {henrm ga drv vmeph mgnbhpv* Dj drv hjbheqgp rg bg vg* E adpo
vmgxnb hepj vxaadfdhjr phrxpj apgo drv gshperdgjv* Hepjdjk e vrxbt eogxjr ga spgadr
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phuxdphb vxffhvvaxnnt venh efrdqdrt* Rmh adpo mev rg djqhvr hjgxkm axjbv dj fxpphjr
evvhrv agp fevm djvrejrejhgxvnt* Rmhph dv en{etv ej gshperdgj ftfnh djqgnqhb dj
rmh fgjqhpvdgj ga venhv dj rg fevm*
QEPDGXV JHHBV GA [GPLDJK FESDREN DV EV AGNNG[V9/
5* Rg set {ekhv ejb venept*
0* Dr mhnsv rg rmh sxpfmevh ga pe{ oerhpdenv. fgosgjhjrv ejb vsephv*
6* Dr mhnsv rg djfxp bet/rg/bet/ h}shjvhv ejb gqhpmheb fgvrv vxfm ev
axhn. sg{hp. ejb gaadfh h}shjvhv hrf*
2* Dr envg rg ohhr rmh vhnndjk fgvr ev sefldjk. ebqhprdvdjk hrf*
8* Dr spgqdbhv fphbdr aefdndrdhv rg rmh fxvrgohp*
1* Dr mhnsv rg oedjredj rmh djqhjrgpdhv ga pe{ oerhpden. {gpldjk spgkphvv.
vrgphv ejb vsephv ejb adjdvmhb vrgfl*
BHRHPODJERHV GA [GPLDJK FESDREN GP AEFRGPV EAHFRDJK
Rmh {gpldjk fesdren phuxdphohjr ga e adpo eaahfrhb `t e jxo`hp ga aefrgpv*
Rmh qepdgxv aefrgpv. {mdfm eaahfr rmh {gpldjk fesdren phuxdphohjr ga e fgjfhpj.
eph ev agnng{v9
Djrhpjen aefrgpv H}rhpjen aefrgpv
Jerxph ga `xvdjhvv
@xvdjhvv
anxfrxerdgjv
Spgbxfr ftfnh Rhfmjgngkdfen
Bhqhngsohjrv
@xvdjhvv ftfnh
Rpejvsgpr ejb
Fphbdr sgndft Fgooxjdferdgj
Bhqhngsohjr
Vfenh ga spgbxfrdgj Dosgpr Sgndft
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Kpg{rm ejb H}sejvdgj ga `xvdjhvv Re}erdgj sgndft
Gshperdjk haadfdhjft
DJRHPJEN AEFRGPV
5* JERXPH GA @XVDJHVV9/
Rmh {gpldjk fesdren phuxdphohjrv ga hjrhpspdvhv eph `evdfennt
phnerhb rg rmh fgjbxfr ga `xvdjhvv* Sx`ndf xrdndrdhv meqh fhpredj aherxphv {mdfm
meqh e `hepdjk gj rmhdp {gpldjk fesdren jhhbv* Rmht bg jgr oedjredj `dk
djqhjrgpdhv epdb meqh. rmhphagph. spg`e nt rmh nhevr phuxdphohjr ga {gpldjk
fesdren* Gj rmh grmhp mejb rpebdjk ejb oejxaefrxpdjk fgjfhpj phuxdphb nepkh
eogxjr ga {gpldjk fesdren rg oedjredj e vxaadfdhjr eogxjr ga fevm djqhjrgpdhv ejb
`ggl bh`rv*
0* SPGBXFRDGJ FTFNH9 /
Rmh rhpo spgbxfrdgj gp oejxaefrxpdjk ftfnh phahpv rg rmh vsej
`hr{hhj rmh spgfxphohjr ga pe{ oerhpdenv ejb fgosnhrdgj ga rmh oejxaefrxpdjk
spgfhvv nhebdjk rg rmh spgbxfrdgj ga adjdvmhb kggbv* Dj grmhp {gpbv. rmhph dv e
vgoh rdoh kes `hagph pe{ oerhpdenv `hfgoh adjdvmhb kggbv* Rmhphagph rmh
ngjkhp rmh rdoh vsej. rmh nepkhp {dnn `h rmh {gpldjk fesdren jhhbhb ejb qdfh
qhpve*
6*@XVDJHVV FTFNH9/
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Rmh `xvdjhvv anxfrxerdgjv djanxhjfh rmh vdyh ga {gpldjk fesdren oedjnt
bxpdjk xsberhb smevh {mhj `ggo fgjbdrdgjv sphqedn. rmh jhhb agp {gpldjk fesdren
dv ndlhnt rg fgqhp rmh nek `hr{hhj djfphevhv venhv ejb phfhdsr ga fevm ev {hnn ev
djqhvr dj snejr ejb oefmdjhpt rg ohhr rmh djfphevhb bhoejb* Rmh bg{j v{djk ej
gssgvdrh haahfr gj rmh nhqhn ga {gpldjk fesdren phuxdphohjr*
2*FPHBDR SGNDFT9/
Rmh fphbdr sgndft phnerdjk rg venhv ejb sxpfmevhv envg eaahfrv rmh {gpldjk
fesdren* Rmh fphbdr sgndft dj djanxhjfhv rmh phuxdphohjrv ga {gpldjk fesdren dj r{g
{etv9
Rmgxkm fphbdr rhpov kpejrhb `t rmh adpo rg drv fxvrgohpv'`xthpv ga kggbv
fphbdr rhpov eqedne`nh rg rmh adpo apgo drv fphbdrgpv* E adpo. {mdfm ogph fphbdr
venhv ejb fevm sxpfmevh phuxdphb mdkm {gpldjk fesdren rmej e adpo meqdjk ogph
fphbdr sxpfmevh ejb fevm venhv*
8*VFENH GA SPGBXFRDGJ9/
E fgjfhpj fepptdjk gj efrdqdrdhv gj e voenn vfenh ga jhhbv nhvv {gpldjk
fesdren* Gj rmh grmhp mejb e fgjfhpj xjbhpreldjk efrdqdrdhv gj nepkh vfenh
Jhhbv nepkh eogxjr ga {gpldjk fesdren*
1* KPG[RM EJB H]SEJVDGJ GA @XVDJHVV9/
Rmh kpg{rm ejb h}sejvdgj ga `xvdjhvv envg eaahfr rmh {gpldjk fesdren
phuxdphohjr* [mhj rmhph dv kpg{rm ejb h}sejvdgj dj rmh `xvdjhvv ga e adpo rmh
{gpldjk fesdren jhhbv ga rmh adpo {dnn envg djfphevh*
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;*GSHPREDJK HAADFDHJFT9/
Rmh gshperdjk haadfdhjft ga rmh oejekhohjr dv envg dosgprejr bhrhpodjejr
ga rmh nhqhn ga {gpldjk fesdren* E adpo hjigtdjk gshperdjk haadfdhjft fej hndodjerh
{evrekh ejb xvh drv phvgxpfhv haadfdhjrnt ejb rmhph`t phbxfh drv {gpldjk fesdren
jhhbv fgjvdbhpe`nt*
H]RHPJEN AEFRGPV
5* @XVDJHVV ANXFRXERDGJV9/
@xvdjhvv hjrhpspdvhv xvxennt h}shpdhjfhv anxfrxerdgjv dj
bhoejb agp rmhdp spgbxfrv ejb vhpqdfhv `hfexvh ga fmejkhv dj hfgjgodf
fgjbdrdgjv* Dj qdh{ ga rmdv. {gpldjk fesdren phuxdphohjrv ga rmhvh hjrhpspdvhv eph
eaahfrhb* Rmxv. dj rmh hqhjr ga hfgjgodf spgvshpdrt. khjhpen bhoejb ga rmh
kggbv ejb vhpqdfhv rhjbv rg vmggr xs* Rg fgsh {drm djfphevhb bhoejb ejb
fgjvhuxhjrnt djfphevhb spgbxfrdgj. rmh adpo {dnn phuxdph ebbdrdgjen {gpldjk
fesdren*
0* RHFMJGNGKDFEN BHQHNGSOHJRV9/
Rhfmjgngkdfen bhqhngsohjrv dj rmh ephe ga spgbxfrdgj fej
meqh vmeps haahfrv gj rmh jhhb agp {gpldjk fesdren* Da e adpo v{drfmhv gqhp rg jh{
oejxaefrxpdjk spgfhvv ejb djvrennv jh{ huxdsohjrv {drm {mdfm dr dv e`nh rg fxr
shpdgb djqgnqhb dj fgjqhprdjk pe{ oerhpdenv djrg adjdvmhb kggbv. shpoejhjr
{gpldjk fesdren phuxdphohjrv ga rmh adpo {dnn bhfphevh*
6* RPEJVSGPR EJB FGOOXJDFERDGJ BHQHNGSOHJRV9/
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[mhph rmh ohejv ga rpejvsgpr ejb fgooxjdferdgj dj e
fgxjrpt eph jgr {hnn bhqhngshb. djbxvrpdhv oet jhhb ebbdrdgjen axjbv rg oedjredj
`dk djqhjrgpt ga pe{ oerhpdenv ejb grmhp effhvvgpdhv {mdfm {gxnb grmhp{dvh jgr
`h jhhbhb {mhph rmh rpejvsgpr ejb fgooxjdferdgjv vtvrhov eph mdkmnt
bhqhngshb*
2* DOSGPR SGNDFT9/
Dosgpr sgndft ga rmh kgqhpjohjr oet envg meqh drv `hepdjk
gj rmh nhqhnv ga {gpldjk fesdren ga rmh hjrhpspdvhv vdjfh rmht meqh rg eppejkh
axjbv agp dosgprdjk kggbv er vshfdadhb rdohv*
8* RE]ERDGJ SGNDFT9/
[gpldjk fesdren jhhbv ga `xvdjhvv hjrhpspdvhv eph eaahfrhb
vmepsnt `t re}erdgj sgndft ga rmh kgqhpjohjr* Dj rmh hqhjr ga phkphvvdqh re}erdgj
sgndft ga rmh kgqhpjohjr. ev dr h}dvrv rgbet dj Djbde. dosgvdjk mheqt re} `xpbhjv
gj `xvdjhvv hjrhpspdvhv nheqhv qhpt ndrrnh spgadrv agp bdvrpd`xrdgj ejb phrhjrdgj
sxpsgvhv*
0=
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VGXPFHV GA [GPLDJK FESDREN9/
Eogjk rmh qepdgxv vgxpfhv eqedne nh agp adjejfdjk {gpldjk fesdren jhhbv
adjejfh oejekhp mev rg vhnhfr rmh `hvr vxdre`nh vgxpfh bhshjbdjk gj {gpldjk
fesdren jhhb ga fgosejt*
VGXPFHV GA [GPLDJK FESDREN
Ngjk rhpo vgxpfhv Vmgpr rhpo vgxpfhv
Djrhpjen vgxpfhv H}rhpjen vgxpfhv
@ejl
[drm bpe{djk rmh
Bhsphfderdgj axjb Rpebh fphbdr
Xvdjk rmh phjgxjfhohjr @dnnv ga
Agp re}erdgj h}fmejkh
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Sgvrsgjhohjr ga setohjr Kgqr*
Effpxhb h}shjvhv evvdvrejfh
Sx`ndf bhsgvdrv
Rmh jhhb ga {gpldjk fesdren dv djfphevhb `t pedvdjk spdfhv ga hjb
spgbxfrv ejb phnerdqh djsxrv* Gj rmh grmhp mejb rmh kgqhpjohjr ejb ogjhrept
exrmgpdrdhv snet rmhdp g{j pgnh rg fxpb rmh oendfh dj shpdgbv ga djanerdgj* Rmh
fgjrpgn ohevxphv garhj relh rmh adpo ga bhep ogjht sgndft ejb phvrpdfrdgj fphbdr*
Adjejfdjk ga ebbdrdgjen {gpldjk fesdren dj vxfm ej eoxvhohjr `hfgohv e phen
spg nho rg adjejfh oejekhp ga e fgjfhpjhb xjdr* Fgoohpfden `ejlv snet rmh
ogvr vdkjdadfejr pgnh dj spgqdbdjk {gpldjk fesdren adjejfh. seprdfxnepnt dj Djbdejv
fgjrh}r* Dj qdh{ ga ogxjrdjk djanerdgj. rmh P*@*D mev relhj xs fhpredj vgfden
ohevxphv rg fmhfl rmh ogjht vxssnt dj rmh hfgjgot* Rmh `enejfdjk jhhb mev
rg `h oejekhb hdrmhp `t ngjk/rhpo `gppg{djkv gp `t dvvxdjk huxdrt gp `t hepjdjk
vxaadfdhjr spgadrv ejb phredjdjk rmh veoh ga fgsdjk {drm rmh ebbdrdgjen {gpldjk
fesdren phuxdphohjrv* Rmh adpvr fmgdfh `hagph e adjejfh oejekhp. {mhph `ejlv bg
jgr spgqdbh e sepr ga ebbdrdgjen {gpldjk fesdren. dv rg relh rmh ngjk/rhpo vgxpfhv ga
adejfä*
NGJK RHPO ADJEJFDJK9/
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Ngejv apgo adjejfden djvrdrxrdgj rmh gsrdgj dv jgpoennt pxnhv gxr. `hfexvh
adjejfden djvrdrxrdgjv bg jgr spgqdbh adjejfh agp {gpldjk fesdren phuxdphohjrv*
Axprmhp rmdv aefdndrt dv jgr eqedne`nh rg enn fgosejdhv rmdv gsrdgj dv jgr spefrdfen*
ANGERDJK GA BH@HJRXPHV9/
Rmh spgadre`dndrt ga e vxffhvvaxn angerdjk ga bh`hjrxphv vhhov rg `h permhp
ohpkdjk* Dj Djbdej fesdren oeplhr. angerdjk ga bh`hjrxphv mev vrdnn rg kedj
sgsxnepnt bh`hjrxphv dvvxhv ga fgosejdhv dj spdqerh vhfrgp jgr evvgfderhb {drm
fhpredj phsxrhb kpgxsv khjhpennt aednhb rg errpefr djqhvrgpv rg djqhvr rmhdp axjbv dj
fgosejdhv* Dj rmdv fgjrh}r rmh ogbh ga pedvdjk axjbv `t dvvxdjk fgjqhprd nh
bh`hjrxph'`gjbv dv envg kedjdjk*
EFFHSRDJK SX@NDF BHSGVDRV9/
Rmh dvvxh ga ressdjk bhsgvdrv dv bdphfrnt rg rmh doekh ga rmh fgosejt
vhhldjk rg djqdrh sx`ndf bhsgvdrv*
DVVXH GA VMEPHV9/
[drm e qdh{ ga adjejfdjk ebbdrdgjen fesdren jhhbv. dvvxh ga ebbdrdgjen huxdrt
vmeph fgxnb `h fgjvdbhphb* Oejt Djbdej fgosejt meqh vrdnn rg kg emheb rg
fgooejb phvshfr ga djqhvrgpv dj rmh fgjrh}r ng{ spgadr oepkdj ev {hnn ev nefl g
ljg{nhbkh e`gxr fgosejt oelh rmh vxffhvv ga e fesdren
Dvvxh qhpt bdo*
PEDVDJK AXJBV @T DJRHPJEN ADJEJFDJK9/
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Pedvdjk axjbv apgo gshperdgjen spgadr sgvhv spg`nhov agp oejt fgosejdhv.
`hfexvh spdfh ga rmhdp hjb spgbxfrv eph fgjrpgnnhb ejb bg jgr shpodr fgosejdhv
rg hepj spgadr vxaadfdhjr phuxdphohjrv rg adjejfh ebbdrdgjen {gpldjk evvhrv. vrdnn e
nepkhnt ahevd`nh vgnxrdgj ndhv dj djfphevh spgadre`dndrt rmpgxkm fgvr fgjrpgn ejb fgvr
phbxfrdgj ohevxphv oejekdjk rmh fevm gshperdjk ftfnh. perdgjendydjk djqhjrgpt
vrgfl ejb vg gj*
SPG@NHOV EVVGFDERHB [DRM H]FHVV ! DJ EBHUXERH [GPLDJK
FESDREN9/
BEJKHPV GA H]FHVV [GPLDJK FESDREN9/
5$ Dr phvxnrv dj xjjhfhvvept effxoxnerdgj ga djqhjrgpdhv* Rmxv rmh
fmejkhv ga djqhjrgpt odvmejbndjk. rmh ngvvhv djfphevh*
0$ Dr dv ej djbdferdgj ga bhahfrdqh fphbdr sgndft ejb vrgfl fgnnhfrdgj shpdgb*
6$ H}fhvvdqh {gpldjk fesdren oelhv oejekhohjr Fgosndohjr. {mdfm
bhkhjhperhv djrg oejekhpden haadfdhjft*
2$ Rhjbhjfdhv ga effxoxnerdjk rg oelh vshfxnerdqh spgadrv kpg{* Rmdv oet rhjb
rg oelh bdqdbhjb sgndft nd`hpen ejb bdaadfxnr rg fgsh {drm dj axrxph {mhj rmh adpo dv
xje`nh rg oelh vshfxnerdgj spgadrv*
BEJKHPV DJEBHUXERH [GPLDJK FESDREN9/
5$ Dr Vrperhkdhv kpg{rm* Dr `hfgohv bdaadfxnr rg xjbhprelh spgadre`nh spgihfr bxh rg
jgj/eqedne`dndrt ga rmh {gpldjk fesdren axjbv*
0$ Dr `hfgohv bdaadfxnr rg dosnhohjr r gshperdjk snejv ejb efmdhqh rmh adpov spgadr
repkhr*
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6$ Gshperdjk djhaadfdhjfdhv fphhs dj {mhj dr `hfgohv bdaadfxnr hqhj rg ohhr bet/
rg/bet fgoodrohjrv*
2$ Ad}hb evvhrv eph jgr haadfdhjrnt xrdndyhb agp rmh {gpldjk fesdren axjbv* Rmxv. rmh
perh ga phrxpj gj. djqhvrohjr vnxosv*
8$ Sexfdrt ga {gpldjk fesdren axjbv phjbhpv rmh adpo xje`nh rg eqedn ga errpefrdqh
fphbdr gssgprxjdrdhv hrf*Rmh adpo ngvvhv dr phsxrerdgj {mhj dr dv jgr dj e sgvdrdgj rg
rxpjgqhp vmgpr/rhpo g`ndkerdgj*
OHRMGBV AGP HVRDOERDJK [GPLDJK FESDREN PHUXDPOHJRV
Rmphh {dbhnt xvhb ohrmgbv agp bhrhpodjdjk {gpldjk fesdren phuxdphohjrv
ga e adpo eph9
Shpfhjrekh ga venhv ohrmgb
Phkphvvdgj ejentvdv ohrmgb
Gshperdjk ftfnh ohrmgb
5* SHPFHJREKH GA VENHV OHRMGB9/
Dj rmdv ohrmgb. nhqhn ga {gpldjk fesdren phuxdphohjrv dv bhfdbhb gj rmh
`evdv ga sevr h}shpdhjfh* Rmh sevr phnerdgjvmds `hr{hhj venhv ejb {gpldjk
fesdren dv relhj ev e `evh agp bhrhpodjdjk rmh vdyh ga {gpldjk fesdren
phuxdphohjrv agp axrxph* Dr dv. mg{hqhp. sphvxohb rmer rmh phnerdgjvmds `hr{hhj
venhv ejb {gpldjk fesdren rmer mev h}dvrhb dj rmh sevr mev `hhj vre nh* Rmdv oet
`h h}snedjhb {drm rmh mhns ga rmh agnng{djk dnnxvrperdgj*
Shpfhjrekh ga venhv ohrmgb dv e vdosnh ejb hevdnt xjbhpvrggb ohrmgb
ejb spefrdfennt xvhb agp evfhpredjdjk vmgpr/rhpo fmejkhv dj {gpldjk fesdren dj
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axrxph* Mg{hqhp rmdv ohrmgb neflv phnde`dndrt djevoxfm ev drv `evdf evvxosrdgj ga
ndjhep phnerdgjvmds `hr{hhj venhv ejb {gpldjk fesdren bghv jgr mgnb rpxh dj enn rmh
fevhv* Ev vxfm. rmdv ohrmgb fejjgr h phfgoohjbhb agp xjdqhpven essndferdgj*
0* PHKPHVVDGJ EJENTVDV OHRMGB9/
Rmdv dv e vrerdvrdfen ohrmgb ga bhrhpodjdjk {gpldjk fesdren phuxdphohjrv `t
hvre`ndvmdjk rmh eqhpekh phnerdgjvmds `hr{hhj venhv ejb {gpldjk fesdren ejb drv
qepdgxv fgosgjhjrv dj rmh sevr thepv* Dj rmdv phkepb rmh ohrmgb ga nhevr vuxephv
dv hosngthb ejb rmh phnerdgjvmds `hr{hhj venhv ejb {gpldjk fesdren dv h}sphvvhb
`t rmh huxerdgj9
T?e,`}
Rmh qenxhv ga ”e— ejb ”`— dv g`redjhb `t rmh vgnxrdgj ga vdoxnrejhgxv ndjhep
huxerdgjv kdqhj ev xjbhp9
[mhph e?ad}hb fgosgjhjr
`?qepde`nh fgosgjhjr
}?venhv
t?djqhjrgpt
j?jxo`hp ga g`vhpqerdgj
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6* GSHPERDJK FTFNH ESSPGEFM9/
Gshperdjk ftfnh phahpv rg rmh nhjkrm ga rdoh jhfhvvept rg fgosnhrh rmh
agnng{djk ftfnh ga hqhjrv*
Fgjqhpvdgj ga fevm djrg djqhjrgpt*
Fgjqhpvdgj ga djqhjrgpt djrg phfhdqe`nh
Fgjqhpvdgj ga phfhdqe`nh djrg fevm
Da rmh gshperdjk ftfnh dv nhjkrm rmej rmh {gpldjk fesdren phuxdphohjr {dnn `h
ogph gj rmh grmhp mejbv. da rmh gshperdjk ftfnh dv vmgprhp rmej rmh {gpldjk fesdren
phuxdphohjr {dnn `h nhvv*
Effgpbdjk rg rmdv esspgefm. vdyh ga {gpldjk fesdren phuxdphohjrv ga e adpo
dv bhrhpodjhb `t oxnrdsntdjk rmh bxperdgj ga rmh gshperdjk ftfnh `t fgvr ga
gshperdgjv* Rmh bxperdgj ga rmh gshperdjk ftfnh oet `h agxjb {drm rmh mhns ga rmh
agnng{djk agpoxne9
G?P , [ , A , E ‖ S
[mhph. G?Bxperdgj ga gshperdjk ftfnh
P?Bxperdgj ga pe{ oerhpdenv
[?Bxperdgj ga {gpl/dj/spgfhvv
A?Bxperdgj ga adjdvmhb kggbv
E?Bxperdgj ga effgxjrv phfhdqe`nh
S?Bxperdgj ga effgxjrv sete`nh
Bxperdgj ga pe{ oerhpdenv9/
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Dr phanhfrv rmh jxo`hp ga betv agp {mdfm pe{ oerhpdenv phoedj dj
djqhjrgpt `hagph rmht eph dvvxhb agp spgbxfrdgj* Rmh agnng{djk agpoxne fej `h
xvhb rg bhrhpodjh bxperdgj ga pe{ oerhpdenv*
Eqhpekh vrgfl ga pe{ oerhpdenv
P ? ////////////////////////////////////////////////////
Shp bet fgjvxosrdgj ga pe{ oerhpdenv
Bxperdgj ga rmh {gpl/dj/spgfhvv9/
Dr bhjgrhv rmh jxo`hp ga betv phuxdphb dj rmh {gpl/dj/spgfhvv
vrekh* Dr oet `h evfhpredjhb {drm rmh mhns ga rmh agnng{djk agpoxne9
Eqhpekh {gpl/dj/spgfhvv djqhjrgpt
[ ? //////////////////////////////////////////////////
Eqhpekh spgbxfrdgj shp bet
Bxperdgj ga adjdvmhb kggbv9/
Dr phahpv rg rmh jxo`hp ga betv agp {mdfm adjdvmhb kggbv phoedj dj
djqhjrgpt `hagph rmht eph vgnb* Rmdv fej `h fgosxrhb `t rmh agnng{djk agpoxne9
Eqhpekh adjdvmhb kggbv djqhjrgpt
A ? //////////////////////////////////////////////
Shp bet venh ga kggbv
Bxperdgj ga rmh effgxjrv phfhdqe`nh9/
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Dr phsphvhjrv rmh jxo`hp ga betv phuxdphb rg fgnnhfr rmh effgxjrv
phfhdqe`nh* Rmdv oet `h fenfxnerhb ev xjbhp9
Eqhpekh `ggl bh`rv
E ? /////////////////////////////////////////////
Eqhpekh fphbdr venhv shp bet
Bxperdgj ga effgxjrv sete`nh9/
Dr phahpv rg rmh jxo`hp ga betv agp {mdfm rmh vxssndhpv ga pe{
oerhpdenv gaahp fphbdr* Rmdv oet `h ohevxphb {drm rmh mhns ga rmh agnng{djk
agpoxne9
Eqhpekh rpebh fphbdrgpv
S ? ///////////////////////////////////////////////
Eqhpekh fphbdr sxpfmevhv shp bet
GSHPERDJK FTFNHV9/
6;
OEJXAEFRXPHP
FEVM
PE[OERHPDENV
ADJDVMHB KGGBV
BH@RGPV
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6=
[GPL DJ SPGKPHVV
RPEBHP
FEVM
ADJDVMDJK KGGBVBH@RGPV
ADJEJFDEN DJVRDRXRDGJV
FEVM
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REJBGJ FGOODRRHH PHSGPR
Phvhpqh @ejl ga Djbde vhr xs e fgoodrrhh xjbhp rmh fmedpoejvmds ga vmpd
S*N* Rejbgj dj Ixnt 54;2* Rmh rhpov ga phahphjfh ga rmh fgoodrrhh {hph9
Rg vxkkhvr kxdbhndjhv agp fgoohpfden `ejlv rg agnng{ xs ejb vxshpqdvh
fphbdr apgo rmh sgdjr ga qdh{ ga hjvxpdjk spgshp hjb xvh ga axjbv ejb lhhsdjk e
{erfm gj rmh veahrt ga ebqejfhv*
Rg vxkkhvr rmh rtsh ga gshperdgjen bere ejb grmhp djagpoerdgj rmer oet
`h g`redjhb `t `ejlv shpdgbdfennt apgo rmh `gppg{hpv ejb `t rmh phvhpqh `ejl ga
Djbde apgo rmh nhebdjk `ejlv*
Rg oelh vxkkhvrdgjv agp sphvfpd`djk djqhjrgpt jgpov agp rmh bdaahphjr
djbxvrpdhv. `grm dj rmh spdqerh ejb sx`ndf vhfrgpv ejb djbdferh rmh `pgeb fpdrhpde
agp bhqderdjk apgo rmhvh jgpov*
Rg oelh phfgoohjberdgjv phkepbdjk phvgxpfhv agp adjejfdjk rmh
odjdoxo {gpldjk fesdren phuxdphohjrv*
64
BH@RGPV
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Rg vxkkhvr fpdrhpde phkepbdjk verdvaefrgpt fesdren vrpxfrxph ejb vgxjb
adjejfden `evdv dj phnerdgj rg `gppg{djkv*
Rg oelh phfgoohjberdgjv ev rg {mhrmhp rmh h}dvrdjk serrhpj ga
adjejfdjk {gpldjk fesdren phuxdphohjrv `t fevm fphbdr'gqhpbpear vtvrho hrf*.
phuxdphv rg `h ogbdadhb. da vg. rg vxkkhvr vxdre`nh ogbdadferdgjv*
FPHRHPDE AGP IXBKDJK RMH HAADFDHJFT GA [GPLDJK FESDREN
OEJEKHOHJR9/
Rmh haadfdhjft ga {gpldjk fesdren oejekhohjr fej `h ixbkhb rmpgxkm
effgxjrdjk perdgv* Rmh dosgprejr effgxjrdjk perdg—v rmer fgxnb `h xvhb agp
ixbkdjk rmh haadfdhjft ga {gpldjk fesdren oejekhohjr eph9
Fxpphjr perdg
Uxdfl perdg
Djqhjrgpt rxpjgqhp perdg
Fxpphjr evvhrv rxpjgqhp perdg
Fevm sgvdrdgj perdg
[gpldjk fesdren rxpjgqhp perdg*
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VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0330/36
DJRHPSPHRERDGJ9
Rmh jhr {gpldjk fesdren phuxdphohjr ga rmh fgosejt bxpdjk rmh thep 0330
mev `hhj djfphevhb dj 0336. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev
SEPRDFXNEPV 0330 0336
Haahfr ga {gpldjk fesdren
Djfphevh Bhfphevh
FXPPHJR EVVHRV9
Fevm gj mejb 20584*45 50=64=3*02 5025=03*66 /////////////
@enejfhv {drm ejl 242486*51 2348064*01 61330=1*53 /////////////
Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; //////////// ////////////
Fngvdjk vrgfl 040140581*03 054110=36*;3 //////////// ;6304680*83Rgren fxpphjr evvhrv /E 048388;8;*=3 001=1=855*;3
NDE@DNDRDHV9
Gxr vrejbdjk Djrhphvr 2204=04*28 13422;;*43 //////////// 511212=*28
Rgren fxpphjr nde`dndrdhv /@ 2204=04*28 13422;;*43
[gpldjk Fesdren -E/@$ 04310840=*63 003;;2366*=3
Jhr bhfphevh dj {gpldjk
Fesdren
14=85=42*83 14=85=42*83
04310840=*63 04310840=*63 ;2142333*48 ;2142333*48
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phfgpbhb PV* 00.3;.;2.366*=3 ejb dr {ev `hhj djfphevhb rg Pv* 04.31. 08.40=*63
dj rmh thep 0330*
VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0336/32
DJRHPSPHRERDGJ9
Rmh jhr {gpldjk fesdren phuxdphohjr ga rmh fgosejt bxpdjk rmh thep 0336
mev `hhj djfphevhb dj 0332. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev
phfgpbhb PV* =.;6.=4.638*53 ejb dr {ev `hhj djfphevhb rg Pv* 00.3;.;2.366*=3
dj rmh thep 0336*
SEPRDFXNEPV 0336 0332
Haahfr ga {gpldjk fesdren
Djfphevh Bhfphevh
FXPPHJR EVVHRV9
Fevm gj mejb 50=64=3*02 008;8*03 //////////// 5015238*32
@enejfhv {drm ejl 2348064*01 58==55=4*2= 55;=8483*00 ////////////
Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; //////////// ////////////
Fngvdjk vrgfl 054110=36*;3 41=24;23*0; //////////// 500=56316*23
Rgren fxpphjr evvhrv /E 001=1=855*;3 5528;4446*83
NDE@DNDRDHV9
Gxr vrejbdjk Djrhphvr 13422;;*43 0;5431==*23 //////////// 05341053*83
Rgren fxpphjr nde`dndrdhv /@ 13422;;*43 0;5431==*23
[gpldjk Fesdren -E/@$ 003;;2366*=3 =;6=4638*53
Jhr bhfphevh dj {gpldjk
Fesdren
5666=2;0=*;3 5666=2;0=*;3
003;;2366*=3 003;;2366*=3 5285;31;=*43 5285;31;=*43
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VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0332/38
DJRHPSPHRERDGJ9
Rmh jhr {gpldjk fesdren phuxdphohjr ga rmh fgosejt bxpdjk rmh thep 0338
mev `hhj djfphevhb dj 0332. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev
phfgpbhb PV* =.;6.=4.638*53 ejb dr {ev `hhj djfphevhb rg Pv* 4.56.10.=5;*;3 dj
rmh thep 0338*
VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0338/31
SEPRDFXNEPV 0332 0338
Haahfr ga {gpldjk fesdren
Djfphevh Bhfphevh
FXPPHJR EVVHRV9
Fevm gj mejb 008;8*03 5=;=465*31 5=81688*=1 /////////////
@enejfhv {drm ejl 58==55=4*2= 5=52336;*24 008==2=*35 /////////////
Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; //////////// /////////////
Fngvdjk vrgfl 41=24;23*0; 553326584*33 5654625=*;6 /////////////
Rgren fxpphjr evvhrv /E 5528;4446*83 565===151*53
NDE@DNDRDHV9
Gxr vrejbdjk Djrhphvr 0;5431==*23 23808;4=*23 //////////// 56668553*33
Rgren fxpphjr nde dndrdhv /@ 0;5431==*23 23808;4=*23
[gpldjk Fesdren -E/@$ =;6=4638*53 45610=5;*;3
Jhr Djfphevh dj {gpldjk
Fesdren
64;6850*13 64;6850*13
45610=5;*;3 45610=5;*;3 5;63=100*13 5;63=100*13
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DJRHPSPHRERDGJ9
Rmh jhr {gpldjk fesdren phuxdphohjr ga rmh fgosejt bxpdjk rmh thep 0331
mev `hhj djfphevhb dj 0338. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev
phfgpbhb PV* 4.56.10.=5;*;3 ejb dr {ev `hhj djfphevhb rg Pv* 01.2=.64.555*53
dj rmh thep 0331*
VFMHBXNH GA FMEJKHV DJ [GPLDJK FESDREN AGP RMH THEP 0331/3;
SEPRDFXNEPV 0338 0331
Haahfr ga {gpldjk fesdren
Djfphevh Bhfphevh
FXPPHJR EVVHRV9
Fevm gj mejb 5=;=465*31 52505=*=3 //////////////
5;6;;50*03@enejfhv {drm ejl 5=52336;*24 ;082426*52 ////////////// 53==8342*68
Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; ////////////// //////////////
Fngvdjk vrgfl 553326584*33 632125224*83 54284=043*83 //////////////
Rgren fxpphjr evvhrv /E 565===151*53 656=12533*33
NDE@DNDRDHV9
Gxr vrejbdjk Djrhphvr 23808;4=*23 243024==*43 ////////////// =244543*83
Rgren fxpphjr nde dndrdhv /@ 23808;4=*23 243024==*43
[gpldjk Fesdren -E/@$ 45610=5;*;3 012=64555*53
Jhr djfphevh dj {gpldjk
Fesdren 5;62;1046*23 5;62;1046*23
012=64555*53 012=64555*53 54284=043*83 54284=043*83
22
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DJRHPSPHRERDGJ9
Rmh jhr {gpldjk fesdren phuxdphohjr ga rmh fgosejt bxpdjk rmh thep 0331
mev `hhj djfphevhb dj 033;. ejb rmh jhr {gpldjk fesdren ga rmh fgosejt {ev
phfgpbhb PV* 08.22.08.385*83 ejb dr {ev `hhj djfphevhb rg Pv* 01.2=.64.555*53
dj rmh thep 0331*
PERDG EJENTVDV
Gqhp vhqhpen thepv vfdhjrdadf rggnv meqh `hhj hqgnqhb agp bhrhpodjh
gsrdoxo nhqhn ga {gpldjk fesdren gjndjh evvhvvohjr ga hefm ga rmh fgosgjhjrv ga
fxpphjr evvhrv agp vhnhfrdqh essndferdgj ga oejekhohjr fgjrpgn* Xjbdvsxrhbnt rmh
perdg ejentvdv gffxsdhv snefh ga spdoh dosgprejfh* Perdg— eph fgosndhb ejb
vrxbdhb agp spgadre`dndrt— evvhvvohjr ga adjejfden sgvdrdgj vxaadfdhjft ga {gpldjk
SEPRDFXNEPV 0331 033;
Haahfr ga {gpldjk fesdren
Djfphevh Bhfphevh
FXPPHJR EVVHRV9
Fevm gj mejb 52505=*=3 483=0*40 //////////// 21568*==@enejfhv {drm ejl ;082426*52 5;=248=6*25 53842123*0; ////////////
Djrhphvr Phfhdqe`nh 5=012==*8; 5=012==*8; //////////// ////////////
Fngvdjk vrgfl 632125224*83 0=58=054=*63 //////////// 06384085*03
Rgren fxpphjr evvhrv /E 656=12533*33 635686686*03
NDE@DNDRDHV9
Gxr vrejbdjk Djrhphvr 243024==*43 2140=635*12 03411=;*01 ////////////
Rgren fxpphjr nde dndrdhv /@ 243024==*43 2140=635*12
[gpldjk Fesdren -E/@$ 012=64555*53 082208385*83
Jhr Bhfphevh dj {gpldjk
Fesdren 53252384*13 53252384*13
012=64555*53 012=64555*53 065386=;*3= 065386=;*3=
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fesdren vrperhkdhv shpxvhb `t rmh gpkejdyerdgj vmgpr rhpo ejb ngjk rhpo vgnqhjft
nduxdbdrt hrf* D {gxnb bhen {drm vgoh ga rmh sphbgodjejr perdgjv ogph phnhqejrnt
essndfe`nh jhr {gpldjk fesdren oejekhohjr vrxbdhv*
FXPPHJR PERDG
Fxpphjr perdg djbdferhv e`dndrt ga rmh fgosejt rg ohhr rmh fxpphjr g`ndkerdgj
d*h*. rmh fxpphjr evvhrv oxvr `h vxaadfdhjr rg set ev ejb {mhj rmh nerrhp oerpdfhv*
Rmh vrejbepb perdg dv 095. rmh fxpphjr perdg dv fenfxnerhb `t xvdjk rmh agpoxne9
Fxpphjr evvhrv
Fxpphjr perdg ? //////////////////////
Fxpphjr nde`dndrdhv
THEP FXPPHJR EVVHRV FXPPHJR
NDE@DNDRDHV
PERDG
0330/0336 06.66.63.648*56 5=.43.31.880*5; 5*062
0336/0332 50.34.11.106*05 52.00.53.;10*5= 3*=83
0332/0338 52.56.01.323*25 52.;=.13.55;*02 3*488
0338/0331 60.63.54.0==*44 03.6=.=8.31;*54 5*8=20331/033; 65.60.48.=04*56 05.46.0;.430*;4 5*20=
21
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3
3*0
3*2
3*1
3*=
5
5*0
5*2
5*1
5*=
0336 0332 0338 0331 033;
0331/3;
0338/31
0332/38
0336/32
0330/36
DJRHPSPHRERDGJ
Rmh fxpphjr perdg dv `hng{ verdvaefrgpt nhqhn ga 598= bxpdjk rmh thep 0330/
0336 ejb rmh thep 0336/0332 e`gqh rmh verdvaefrgpt nhqhn* Mg{hqhp rmhph dv e
bhfphevh bxpdjk rmh thepv 0332/0338 rg 0331/033; rmh bhfphevh dj rmh fxpphjr
perdg djbdferhv `eb rphjb ga fgosejt*
2;
THEPV
P E R D G V
7/23/2019 Project report on Working Capital Word
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UXDFL PERDG
Uxdfl perdg eph efdb rhvr perdg dkjgphv nhvv nduxdbdrt evvhrv ndlh
djqhjrgpt* Rmdv relhv effgxjr phebdnt eqedne nh fevm ejb grmhp evvhrv
{mdfm eph uxdflnt fgjqhprhb djrg fevm* Rmh vrejbepb dv perdg dv595* Rmh khjhpen
spdjfdsnh ga uxdfl perdg dv ev agnng{v9
Nduxdb Evvhrv
Uxdfl perdg ? ////////////////////////////////
Fxpphjr nde`dndrdhv
THEP UXDFL EVVHRV FXPPHJR
NDE@DNDRDHV
PERDG
0330/0336 5.61.1;.845*=6 5=.43.31.880*5; 3*3;0
0336/0332 0.22.51.==0*42 52.00.53.;10*5= 3*514
0332/0338 0.=6.43.=50*31 52.;=.13.55;*02 3*540
0338/0331 5.=1.6=.215*8; 03.6=.=8.31;*54 3*345
0331/033; 6.64.84.241*45 05.46.0;.430*;4 3*582
2=
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3
3*30
3*32
3*31
3*3=
3*5
3*50
3*52
3*51
3*5=
3*0
0336 0332 0338 0331 033;
0331/3
0338/3
0332/3
0336/3
0330/3
DJRHPSPHRERDGJ
Rmh Uxdfl perdg dv `hng{ verdvaefrgpt nhqhn ga 393;0 bxpdjk rmh thep 0330/0336 ejb rmh thep 0336/0332 e`gqh rmh verdvaefrgpt nhqhn* Mg{hqhp rmhph dv e
djfphevh bxpdjk rmh thepv 0332/0338 rmdv thep sgvdrdgj dv 0338/0331rg 0331/
033; rmh djfphevh dj rmh Uxdfl perdg djbdferhv verdvat rphjb ga fgosejt*
DJQHJRGPT RXPJGQHP PERDG
24
THEPV
P E R D G V
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Rxpjgqhp perdg dv envg ljg{j ev vrgfl qhngfdrt* Rmdv perdg dv fenfxnerhb rg
fgjvdbhp rmh ebhuxeft ga rmh uxejrxo ga fesdren ejb drv djvrdrxrdgj agp djqhvrdjk dj
djqhjrgpt*
E adpo oxvr meqh phevgje`nh vrgfl dj fesepdvgj rg venhv* Dr dv rmh perdg ga
fgvr ga venhv ejb eqhpekh djqhjrgpt ga* Rmdv perdg mhnsv rmh adjejfden oejekhpv rg
fenfxnerh djqhjrgpt sgndft* Rmdv perdg phqhenv rmh jxo`hp ga rdohv adjdvmhb vrgfl dv
rxpjhb gqhp bxpdjk e kdqhj effgxjrdjk shpdgb* Rmh perdg dv xvhb agp ohevxpdjk rmh
spgadre`dndrt* Rmhvh eph rmh qepdgxv {etv dj {mdfm vrgfl rxpjgqhp perdg oet `h fen/
fxnerhb*
Jhr venhv
Djqhjrgpt rxpjgqhp perdg ? ////////////////////////////////Eqhpekh Djqhjrgpt
THEP JHRVENHV EQHPEKHDJQHJRGPT
PERDG
0330/0336 03.52.=1.8;6*61 06.25.2;.==4*153 3*=13
0336/0332 56.38.5;.261*43 56.;8.4;.4;4*153 3*42=
0332/0338 4.11.82.613*43 =.65.18.353*208 5*510
0338/0331 50.6;.54.151*;8 53.63.36.6=2*=58 5*035
0331/033; 61.==.86.811*=4 5=.2;.;5.108*303 5*441
83
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3
3*0
3*2
3*1
3*=
5
5*0
5*2
5*1
0336 0332 0338 0331 033;
0331/
0338/
0332/
0336/
0330/
DJRHPSPHRERDGJ
Rmh djqhjrgpdhv eph bhfphevhb dj 0330/0336.0336/0332 ejb 0332/0338.
rmh perdg dv djfphevhv 0338/0331 ejb da bhfphevhv dj0331/033;*
FXPPHJR EVVHRV RXPJGQHP PERDG
85
THEPV
P E R D G V
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Fxpphjr evvhrv rxpjgqhp perdg djbdferhv rmh h}rhjr rg {mdfm rmh djqhvrohjrv
dj fxpphjr evvhrv fgjrpd`xrh rg{epbv venhv* Dr fgosgprhb {drm e sphqdgxv shpdgb* Dr
djbdferhv {mhrmhp rmh djqhvrohjr dv ad}hb evvhrv mev `hhj ixbdfdgxv gp jgr*
Jhr VenhvFxpphjr evvhrv rxpjgqhp perdg? //////////////////////
Fxpphjr Evvhrv
THEP JHR VENHV FXPPHJREVVHRV
PERDG
0330/0336 03.52.=1.8;6*61 06.6;.15.852*51 3*=15
0336/0332 56.38.5;.261*=5 50.34.11.106*05 5*3;=
0332/0338 4.11.82.613*43 52.56.01.323*25 3*1=6
0338/0331 50.6;.54.151*;8 60.63.54.0==*44 3*6=6
0331/033; 61.==.86.811*=4 65.60.48.=04*56 5*5;;
80
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3
3*0
3*2
3*1
3*=
5
5*0
5*2
0336 0332 0338 0331 033;
0331/3;
0338/31
0332/38
0336/32
0330/36
DJRHPSPHRERDGJ
Rmh perdg dv djfphevdjk fgjrdjxgxvnt apgo 0330/0336 rg 0336/0332 ejb
earhp thep0332/0338 rg 0331/033; dr djfphevhb* Dr djbdferhv rmer rmh fxpphjr
evvhrv {hph xvhb*
FEVM SGVDRDGJ PERDG
86
THEPV
P E R D G V
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Fevm dj rmh ogvr nduxdb evvhr. e adjejfden ejentvr oet h}eodjh rmh perdgj
ga fevm ejb drv huxdqenhjr rg fxpphjr nde`dndrdhv* Rpebh djqhvrohjr gp oeplhre`nh
vhfxpdrdhv eph huxdqenhjr ga fevm. rmhphagph. rmht oet `h djfnxbhb dj rmh
fgosxrerdgj ga fevm sgvdrdgj perdg*
Fevm, oeplhre`nh vhfxpdrdhvFevm Sgvdrdgj Perdg? /////////////////////////////////////////////
Fxpphjr nde`dndrdhv
THEP FEVM,OEPLHRE/@NHVHFXPDRDHV
FXPPHJRNDE@DNDRDHV
PERDG
0330/0336 86.;4.054*83 5=.43.31.880*5; 3*30=
0336/0332 5.84.36.;12*1= 52.00.53.;10*5= 3*555
0332/0338 0.33.5=.445*88 52.;=.13.55;*02 3*568
0338/0331 ;4.85.===*=1 03.6=.=8.31;*54 3*364
0331/033; 2.81.22.182*41 05.46.0;.430*;4 3*03=
82
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3
3*38
3*5
3*58
3*0
3*08
0336 0332 0338 0331 033;
0331/3;
0338/31
0332/38
0336/32
0330/36
DJRHPSPHRERDGJ
Rmh fevm sgvdrdgj perdg dv djebhuxerh ev rmhph eph xsv ejb bg{jv bxpdjk
rmh thep* Rmh e`gqh perdg djbdferhv rmer rmh fgosejt dv xje`nh rg uxdflnt phendyh
drv fxpphjr nde`dndrdhv dr dv jgr kggb hjgxkm*
[GPLDJK FESDREN RXPJGQHP PERDG
88
THEPV
P E R D G V
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[gpldjk fesdren ga e fgjfhpj dv bdphfrnt phnerhb rg venhv* Rmh fxpphjr evvhrv
ndlh bh`rgpv. `dnnv phfhdqe`nh. fevm. ejb vrgfl hrf*. fmejkh {drm rmh djfphevh gp
bhfphevh dj venhv* Rmh {gpldjk fesdren dv relhj ev9
[gpldjk fesdren ?fxpphjr evvhrv/fxpphjr nde`dndrdhv
Rmdv perdg djbdferhv rmh qhngfdrt ga rmh xrdndyerdgj ga jhr {gpldjk fesdren* Rmdv
perdg djbdferhv rmh jxo`hp ga rdohv rmh {gpldjk fesdren dv rxpjhb gqhp dj rmh
fgxpvh ga e thep* Rmh perdg ohevxphv rmh haadfdhjft {drm {mdfm rmh {gpldjk fesdren
dv `hdjk xvhb `t e adpo* E mdkmhp perdg djbdferhv rmh haadfdhjr xrdndyerdgj ga {gpldjk
fesdren ejb rmh ng{ perdg djbdferhv djhaadfdhjr xrdndyerdgj ga {gpldjk fesdren*VENHV
[GPLDJK FESDREN RXPJGQHP PERDG ? ///////////////////////////////JHR [GPLDJK
FESDREN
Thep JHRVENHV JHR [GPLDJK
FESDREN
PERDG
0330/0336 03.52.=1.8;6*61 2.26.06.=20*41 2*8280336/0332 56.38.5;.261*=5 0.50.22.56=*4; 1*526
0332/0338 4.11.82.613*43 5.68.62.3;1*=6 ;*525
0338/0331 50.6;.54.151*;8 55.45.62.005*=3 5*36=
0331/033; 61.==.86.811*=4 4.64.1;.401*62 6*408
81
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3
5
0
6
2
8
1
;
=
0336 0332 0338 0331 033;
0331/3;
0338/31
0332/38
0336/32
0330/36
DJRHPSPHRERDGJ
Rmdv perdg djbdferhv rmh jxo`hp ga rdohv rmh jhr venhv ohr {drm rmh {gpldjk
fesdren agp rmh thep* Rmh rxpjgqhp ga rmh {gpldjk fesdren mev mdkmnt djfphevdjk
apgo 0333/0335 rg0338/0331*
RGREN EVVHR RXPJGQHP PERDG
8;
THEPV
P E R D G V
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Rmdv perdg djbdferhv rmh venhv khjhperhb shp pxshh ga djqhvrohjr dj rgren evvhrv*
Enrmgxkmr ad}hb evvhrv eph bdphfrnt fgjfhpjhb {drm rmh khjhperdgj ga venhv* @xr
grmhp evvhrv envg fgjrpd`xrh rg rmh spgbxfrdgj ejb venhv efrdqdrdhv ga rmh adpo* Rmh
adpo oxvr oejekh drv rgren evvhrv haadfdhjft ejb vmgxnb khjhperh oe}doxo venhv
rmpgxkm rmhdp spgshp xrdndyerdgj*
Rmh rgren evvhrv rxpjgqhp dv xvhb ljg{ mg{ oejt rdohv rmh rgren evvhrv
eph `hdjk fgjqhprhb djrg venhv* Da venhv eph jgr eqedne`nh fgvr ga kggbv dv rg `h
fgjvdbhphb* Dr vmg{v dj mg{ oejt rdohv rmh rgren venhv eph `hdjk fgjfhprhb djrg
rgren evvhrv* Rmh perdg dv fenfxnerhb `t bdqdbdjk rmh fgvr ga kggbv vgnb ev venhv `t
rgren evvhrv* Rmh khjhpen spdjfdsnh agp rmh fenfxnerdgj ga rmdv ev agnng{v
Venhv
Rgren evvhrv rxpjgqhp perdg ? //////////////////
Rgren evvhrv
THEP JHRVENHV RGRENEVVHRV PERDG
0330/0336 03.52.=1.8;6*61 06.66.63.648*56 3*=16
0336/0332 56.38.5;.261*=5 50.34.11.106*05 5*3;=
0332/0338 4.11.82.613*43 52.56.01.323*25 3*1=6
0338/0331 50.6;.54.151*;8 60.63.54.0==*44 3*6=6
0331/033; 61.==.86.811*=4 65.60.48.=04*56 5*5;;
8=
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DJRHPSPHRERDGJ
Rmh rgren evvhr rxpjgqhp perdg djfphevh dj 0330/0336 ejb 0336/0332
earhp dr bhfphevhb dj 0332/0331 ejb earhp rmh djfphevh rxpjgqhp perdg 0331/033;*
84
3
3*0
3*2
3*1
3*=
5
5*0
5*2
0336 0332 0338 0331 033;
0331/3;
0338/31
0332/38
0336/32
0330/36
THEPV
P E R D G V
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13
ADJBDJKV
!
VXKKHVRDGJV
7/23/2019 Project report on Working Capital Word
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ADJBDJKV
Dj rmh gqhp enn hqenxerdgj ga rmh [gpldjk Fesdren Oejekhohjr er hefm ejb
hqhpt evshfr. rmh agnng{djk eph rmh adjbdjkv*
5* [gpldjk Fesdren perdg ga rmh fmdrrggp Fg/gshperdqh Vxkep Nrb dv bhfphevdjk
dj enn rmh thepv {mdfm djbdferh sggp nduxdbdrt sgvdrdgj ga rmh fgosejt*
0* Djqhjrgpt rxpj gqhp perdg ga rmh Fmdrrggp Fg/gshperdqh Vxkep Nrb dv kggb dj
enn rmh 8 thepv ga vrxbt. {mdfm djbdferhv rmh haadfdhjr oejekhohjr ga
djqhjrgpt*
6* Ad}hb Evvhrv rg Jhr {gprm Perdg ga rmh Fmdrrggp Fg/gshperdqh Vxkepv Nrb dv
kpherhp rmej 5( {mdfm djbdferhv rmh G{jhp—v axjbv eph vxaadfdhjr rg
Adjejfh Ad}hb Evvhrv*
2* Ad}hb Evvhrv Rxpj gqhp Perdg ga rmh Fmdrrggp Fg/gshperdqh Vxkep Nrb dv
mdkmhvr 0*2 dj rmh thep 0330/36. {mdfm rmh oejekhohjr dv haadfdhjr dj
xrdndydjk rmh Ad}hb Evvhrv*
8* Fxpphjr perdg ga Fmdrrggp Fg/gshperdqh Vxkepv Nrb dv mdkmhvr 1*54 dj rmh
thep 0330/36. {mdfm dv rmh oejekhohjr ga haahfrdqh ejb haadfdhjr
xrdndyerdgj
1* Rmh fgosejt venhv meqh `hhj bhfphevhb dj enn rmh thep*
;* Rmh phvhpqhv ejb vxpsnxv dv en{etv effxoxnerdjk hqhpt thep* Rmh
fgosejt fej fesdrendyh rmh phvhpqhv ejb Vxpsnxv*
15
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VXKKHVRDGJV
Rmh fgosejt vmgxnb xrdndyh rmh phvhpqhv ejb vxpsnxv `t hdrmhp fesdrendy/
djk gp djqhvr rmh ogjht vgoh {mhph ev djqhvrohjr rg khr `hjhadrv*
Rmh fgosejt vmgxnb oedjredj ebhuxerh {gpldjk fesdren
Rmh fgosejt vmgxnb oedjredj rmh mdkm nduxdbdrt sgvdrdgj
Rmh fgosejt dv xjbhp ngvv ygjh. vg dr jhhbv vgoh vx`vdbt `t
kgqhpjohjr rg bhqhngs drv sgvdrdgj*
@t ohpkdjk rmh fgosejt {drm grmhp spgadre`nh fgosejt. rmh adpo oet
Dospgqh drv shpagpoejfh*
@t vhnndjk ognevvhv rg grmhp snejr rmh fgosejt fej hepj ebbdrdgjen
spgadr*
@t xvdjk rmh vxkep fej vfpes rmh adpo fej khjhperh dr—v hnhfrpdfennt
vxssnt*
@t vhnndjk rmh vfpes rg `dg/snejrv dr fej khjhperh axjbv*
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16
FGJFNXVD
GJ
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FGJFNXVDGJ
Apgo rmh ejentvdv gj rmh {gpldjk fesdren oejekhohjr er Fmdrrggp Fg/
gshperdqh Vxkep Nrb. fgjfnxbh dj vsdrh ga enn vxkkhvrdgjv. rmh fgosejt mev rg
phbxfh drv spgbxfrdgj fgvr rg djfphevh spgadr*
Rmh djqhjrgpt rxpj gqhp dv kggb dj enn rmh adqh thepv* Rmh fgosejt vmgxnb
rpt rg djfphevh rmhdp venhv* Dr vmgxnb oedjredj rmh mdkm nduxdbdrt sgvdrdgj* Mhjfh.
rmh vxkkhvrdgjv kdqhj eph phendvrdf {mdfm {dnn nheb rg djfphevh dj rmh spgadre`dndrt ga
rmh fgosejt* Rmh fgosejt vmgxnb rpt rg res rmh oeplhr ejb vhr dj `pejb qenxh
ejb bg rmh `hvr*
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18
EJJH]XP
H
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
RPEBDJK EFFGXJR AGP RMH THEP 0336
SEPRDFXNEPV EOGXJR
Pv* Sv*
SEPRDFXNEPV EOGXJR
Pv* Sv*5*GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhv
0* SXPFMEVHV9e$ Ahprdndvhpv !
shvrdfdbhv
6* H}shjbdrxphbh`dre`nh rg rpebdjk e'f
2* Fgvr ga spgbxfrdgjRpejvahpphb apgoOejxaefrxpdjk e'f
01.55.64.302*6=
=0.80.660*02
58.503*33
5.;8.=1.1;6*0=
51.=0.22.003*;3
/////////////////////28.80.6;.6;3*13/////////////////////
5* GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhv
0* venhv
6* Odvf* djfgohFphbdre`nh rgRpebdjk e'f
2* Kpgvv ngvv
54.54.41.42;*=3
14.3;.2;2*=3
03.52.=1.8;6*61
5.;0.33.651*82
6.;1.28.88=*53
//////////////////////28.80.6;.6;3*13//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP
@ENEJFH VMHHR EV GJ 0336
NDE@DNDRDHV Pv* EVVHRV Pv*
5* Vmeph fesdren0*BHSGVDRV !@GPPG[DJKV9
e$ Bhsgvdrv`$ @gppg{djkv
6* Gxr vrejbdjkDjrhphvr sete`nh
2* Ebixvrdjk mhebv„ Bxh `t‟
8* Phvhpqhv1* X*B*S;* Exbdr axjb=* Phvhpqh axjb thr
Rg `h djqhvrhb
4* Qtvte `ejl `enejfh53* @ejl ga Djbde55* Fejepe `ejl50* Djbdej `ejl56* Djbdej gqhpvhev
@ejl52* V*Q* Kpeohhje
@ejl58* Vrerh `ejl ga
Djbde51* Xjdgj `ejl ga
Djbde5;* FBFF `ejl.
Fmdrrggp 5=* Fgpsgperdgj `ejl
NHVV9Bdaahphjfh `hr{hhj
Evvhrv ! nde`dndrhv Rgren
52.34.8=.;33*33
0.==.61.861*3806.81.51.053*0=
13.42.2;;*43
5=.04.50.3;2*0;05.46.8;.5=;*=1
12.001*==4.148*8;
02.;30*14
/ / // / // / // / /
/ / /
/ / /
/ / /
/ / /
/ / // / /
///////////////////////=5.6=.;6.=55*83
04.40.56.336*4=///////////////////////85.21.13.=3;*80
///////////////////////
5* Fevm gj mejb0* @ENEJFH [DRM@EJLV9
e$ fxpphjr effgxjr`$ veqdjkv effgxjr
6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv
2* Bhsgvdrv {drmQepdgxv ekhjfdhv
8* A*B—v {drm `ejlv1* Ngejv ! ebqejfhv
Rg oho`hpv;* Ngejv rg grmhp
Fg/gs* vxkep
Aefrgpdhv=* EBI* mhebv
„bxh rg‟4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga
Evvhrv50* QENXH GA
FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjeptb$ Vxkep
h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj
spgfhvvm$ AOS pe{
oerhpden ! ahhb56* Bhadfdrv
Rgren
50.=6.4=3*02
5;.58.344*0;06.=3.564*44
0.0=.883*33
50.82.=08*;;0.83.333*33
12.15.==6*65
63.33.333*33
8.22.50.615*585=.01.2==*8;
50.10.31.213*00
4.84.63.0;5*;6
0.30.14.;3=*465.;=.023*28
01.6;8*8354.54.41.42;*=3
0.82.6=0*3;14.3;.2;2*=3
4.043*33
03.2;2*032;.426*80
//////////////////////85.21.13.=3;*80
//////////////////////
1;
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
RPEBDJK EFFGXJR AGP RMH THEP 0332
SEPRDFXNEPV EOGXJRPv* Sv*
SEPRDFXNEPV EOGXJRPv* Sv*
5*GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhv
0* H}shjbdrxphbh`dre`nh rg rpebdjk e'f
6* Fgvr ga spgbxfrdgj
Rpejvahpphb apgoOejxaefrxpdjk e'f
54.54.41.42;*=3
14.3;.2;2*=3
5.5=.21.3;;*21
6.01.51.;3;*33
/////////////////////02.66.1;.03;*31//////////////////////
5* GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhv
0* venhv
6* Odvf* djfgohFphbdre`nh rg
Rpebdjk e'f
2* Kpgvv ngvv
;.13.38.228*53
0.=1.340*33
56.38.5;.261*=5
5.58.35.543*20
0.83.8;.120*;6
//////////////////////02.66.1;.03;*31
///////////////////////
1=
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP
@ENEJFH VMHHR EV GJ 0332
NDE@DNDRDHV Pv* EVVHRV Pv*
5* Vmeph fesdren0*BHSGVDRV !@GPPG[DJKV9
e$ Bhsgvdrv`$ @gppg{djkv
6* Gxr vrejbdjkDjrhphvr sete`nh
2* Ebixvrdjk mhebv„ Bxh `t‟
8* Phvhpqhv1* X*B*S;* Exbdr axjb=* Phvhpqh axjb thr
Rg `h djqhvrhb
NHVV9Bdaahphjfh `hr{hhj
Evvhrv ! nde`dndrhv Rgren
52.34.13.633*33
0.==.50.281*1=00.6=.00.210*8;
0.;5.43.1==*23
55.83.03.3;6*;=00.=;.0;.==2*35
12.001*==4.148*8;
02.;30*14
///////////////////////;1.21.60.243*8=
61.5=.21.;3=*38///////////////////////23.0;.=8.;=0*86
///////////////////////
5* Fevm gj mejb0* @ENEJFH [DRM@EJLV9
e$ fxpphjr effgxjr`$ veqdjkv effgxjr
6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv
2* Bhsgvdrv {drmQepdgxv ekhjfdhv
8* A*B—v {drm `ejlv1* Ngejv ! ebqejfhv
Rg oho`hpv;* Ngejv rg grmhp
Fg/gs* vxkep
Aefrgpdhv=* EBI* mhebv
„bxh rg‟4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga
Evvhrv50* QENXH GA
FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjeptb$ Vxkep
h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj
spgfhvvm$ AOS pe{
oerhpden ! ahhb56* Bhadfdrv
Rgren
00.8;8*03
56.24.205*;25.28.65.;1;*;2
0.0=.883*33
50.15.008*;;00.83.333*33
16.=1.104*14
53.33.333*33
8.2=.42.;3=*3=5=.01.2==*8;
50.10.31.213*00
4.84.63.0;5*;6
0.35.33.012*105.;=.023*28
5=.1;5*33;.13.38.228*53
0.62.=30*430.=1.340*33
8.;83*33
03.2;2*032;.426*80
//////////////////////23.0;.=8.;=0*86//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
RPEBDJK EFFGXJR AGP RMH THEP 0338
SEPRDFXNEPV EOGXJRPv* Sv*
SEPRDFXNEPV EOGXJRPv* Sv*
5*GSHJDJK VRGFL9e$ Vxkep
`$ Ognevvhv
0* SXPFMEVHV9
e$ Ahprdndvhpv !shvrdfdbhv
6* H}shjbdrxphbh`dre`nh rg rpebdjk e'f
2* Fgvr ga spgbxfrdgjRpejvahpphb apgoOejxaefrxpdjk e'f
;.13.38.228*53
0.=1.340*33
8.32.333*33
14.28.611*=6
55.80.21.6;8*52
/////////////////////54.=4.=;.0;4*3;/////////////////////
5* GSHJDJK VRGFL9e$ Vxkep
`$ Ognevvhvf$ Shvrdfdbhv
0* venhv
6* Odvf* djfgohFphbdre`nh rgRpebdjk e'f
2* Kpgvv ngvv
;.==.51.232*03
5.31.13.1=6*686.10.083*33
4.14.03.642*63
14.32.312*=8
86062=0*6;
//////////////////////54.=4.=;.0;4*3;//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB 99 FMDRRGGP
@ENEJFH VMHHR EV GJ 0338
NDE@DNDRDHV Pv* EVVHRV Pv*
5* Vmeph fesdren0*BHSGVDRV !@GPPG[DJKV9
e$ Bhsgvdrv`$ @gppg{djkv
6* Gxr vrejbdjkDjrhphvr sete`nh
2* Ebixvrdjk mhebv„ Bxh `t‟
8* Phvhpqhv1* X*B*S;* Exbdr axjb=* Phvhpqh axjb thr
Rg `h djqhvrhb
NHVV9Bdaahphjfh `hr{hhj
Evvhrv ! nde`dndrhv
Rgren
52.34.15.233*33
0.45.82.5;4*1501.13.;6.8=;*48
2.38.08.;4=*23
53.=5.3;.840*5402.=3.==.332*30
12.001*==4.148*8;
02.;30*14
///////////////////////=6.63.34.5=;*65
64.;5.36.606*36
///////////////////////26.84.38.=12*0=///////////////////////
5* Fevm gj mejb0* @ENEJFH [DRM@EJLV9
e$ fxpphjr effgxjr`$ veqdjkv effgxjr
6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv
2* Bhsgvdrv {drmQepdgxv ekhjfdhv
8* A*B—v {drm `ejlv1* Ngejv ! ebqejfhv
Rg oho`hpv;* Ngejv rg grmhp
Fg/gs* vxkep
Aefrgpdhv=* EBI* mhebv
„bxh rg‟4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga
Evvhrv50* QENXH GA
FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjeptb$ Vxkep
h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj
spgfhvvm$ Shvrdfdbhvm$ AOS pe{
oerhpden ! ahhb56* Bhadfdrv
Rgren
5=.;=.465*31
45.;0.=15*61=4.1;.5;1*56
0.0=.883*33
50.;5.008*;;0;.83.333*33
43.=8.068*42
53.33.333*33
1.;3.81.855*425=.01.2==*8;
50.11.2;.834*00
4.84.63.0;5*;6
0.33.21.803*1246.533*3326.;01*18
;.==.51.232*03
////////5.31.13.1=6*68
/////////6.10.083*33
03.2;2*032;.426*80
//////////////////////26.84.38.=12*0=//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
RPEBDJK EFFGXJR AGP RMH THEP 0331
SEPRDFXNEPV EOGXJRPv* Sv*
SEPRDFXNEPV EOGXJRPv* Sv*
5*GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhvf$ Shvrdfdbhv
0* SXPFMEVHV9e$ Ahprdndvhpv !
shvrdfdbhv
6* H}shjbdrxphbh`dre`nh rg rpebdjk e'f
2* Fgvr ga spgbxfrdgjRpejvahpphb apgoOejxaefrxpdjk e'f
8* Kpgvv Spgadr
;.==.51.232*03
5.31.13.1==*=86.10.083*33
55.03.333*33
5.52.;2.;41*=2
08.;8.21.=44*2;
8.5;.85.==;*23
///////////////////////25.5;.60.403*;3
///////////////////////
5* GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhvf$ Shvrdfdbhv
0* venhv
6* Odvf* djfgoh
Fphbdre`nh rgRpebdjk e'f
01.;2.84.;40*=3
;8.52.023*;;5.51.2=3*33
50.21.04.181*;=
5.03.50.;83*68
//////////////////////25.5;.60.403*
//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
@ENEJFH VMHHR EV GJ 0331
NDE@DNDRDHV Pv* EVVHRV Pv*5* Vmeph fesdren0*BHSGVDRV !
@GPPG[DJKV9e$ Bhsgvdrv`$ @gppg{djkv
6* Gxr vrejbdjkDjrhphvr sete`nh
2* Ebixvrdjk mhebv„ Bxh `t‟
8* Phvhpqhv1* X*B*S;* Exbdr axjb=* Phvhpqh axjb thr
Rg `h djqhvrhb
NHVV9
Bdaahphjfh `hr{hhjEvvhrv ! nde`dndrhv
Rgren
52.55.23.;33*33
6.53.02.321*5323.26.23.=31*50
2.43.02.4==*43
52.34.=3.608*6101.26.34.30=*56
12.001*==4.148*8;
02.;30*14
///////////////////////5.36.34.5=.854*;8
23.86.36.542*45
///////////////////////10.81.58.602*=2
///////////////////////
5* Fevm gj mejb0* @ENEJFH [DRM
@EJLV9e$ fxpphjr effgxjr`$ veqdjkv effgxjr
6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv
2* Bhsgvdrv {drmQepdgxv ekhjfdhv
8* A*B—v {drm `ejlv1* Ngejv ! ebqejfhv
Rg oho`hpv;* Ngejv rg grmhp
Fg/gs* vxkep Aefrgpdhv
=* EBI* mhebv„bxh rg‟
4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga
Evvhrv50* QENXH GA
FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjept
b$ Vxkep h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj
spgfhvvm$ Shvrdfdbhvm$ AOS pe{
oerhpden ! ahhb56* Bhadfdrv
Rgren
5.25.05=*=3
5.11.=0;*55;3.=6.551*36
0.0=.883*43
50.1;.008*;;0.83.333*33
5.31.02.4=;*03
53.33.333*33
;.60.34.113*645=.01.2==*8;
50.45.4;.8=1*00
4.84.63.0;5*;6
0.31.8=.535*=28.=;.50=*83
0=.3=4*33
01.;2.84.;40*=3;=.25.201*2;;8.52.023*552.58.;58*40
5.51.2=3*33
03.2;2*032;.426*80
//////////////////////10.81.58.602*=2//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
RPEBDJK EFFGXJR AGP RMH THEP 033;
SEPRDFXNEPV EOGXJRPv* Sv*
SEPRDFXNEPV EOGXJRPv* Sv*
5*GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhvf$ Shvrdfdbhv
0* H}shjbdrxphbh`dre`nh rg rpebdjk e'f
6** Fgvr ga spgbxfrdgjRpejvahpphb apgoOejxaefrxpdjk e'f
2* Shvrdfdbhv Sxpfmevh
01.;2.84.;40*=3
;8.52.023*;;5.51.2=3*33
0.11.;1.363*03
6=.53.4;.28=*63
66.3;.613*33
//////////////////////1=.15.;5.610*3;//////////////////////
5* GSHJDJK VRGFL9
e$ Vxkep
`$ Ognevvhv
0* venhv
6* Odvf* djfgohFphbdre`nh rgRpebdjk e'f
2* Kpgvv ngvv
02.1;.55.0=4*55
11.54.330*=4
0.38.423*33
0.13.4=.;48*83
6.;1.=0.;8;*1=
//////////////////////1=.15.;5.610*3;//////////////////////
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RMH FMDRRGGP FG/GSHPERDQH VXKEPV NDODRHB99 FMDRRGGP
@ENEJFH VMHHR EV GJ 033;
NDE@DNDRDHV Pv* EVVHRV Pv*
5* Vmeph fesdren0*BHSGVDRV !@GPPG[DJKV9
e$ Bhsgvdrv`$ @gppg{djkv
6* Gxr vrejbdjkDjrhphvr sete`nh
2* Ebixvrdjk mhebv„ Bxh `t‟
8* Phvhpqhv1* X*B*S;* Exbdr axjb=* Phvhpqh axjb thr
Rg `h djqhvrhb
NHVV9Bdaahphjfh `hr{hhj
Evvhrv ! nde`dndrhv Rgren
52.08.86.133*33
6.80.35.==;*3523.8;.30.200*;1
2.14.0=.635*12
00.45.;0.432*=001.=3.31.=68*35
12.001*==4.148*8;
02.;30*14
55.0;.11.28.;1*6=24.=4.25.326*31
////////////////////////10.=;.06.866*60
////////////////////////
5* Fevm gj mejb0* @ENEJFH [DRM@EJLV9
e$ fxpphjr effgxjr`$ veqdjkv effgxjr
6* Vmephv dj grmhp Fg/gs* djvrdrxrdgjv
2* Bhsgvdrv {drmQepdgxv ekhjfdhv
8* A*B—v {drm `ejlv1* Ngejv ! ebqejfhv
Rg oho`hpv;* Ngejv rg grmhp
Fg/gs* vxkep
Aefrgpdhv=* EBI* mhebv
„bxh rg‟4* Djrhphvr phfhdqe`nh53* Qenxh ga evvhrv55* Pqenxerdgj ga
Evvhrv50* QENXH GA
FNGVDJK VRGFL9e$ Vrgphv vrgflv`$ Sefldjk oerhpdenf$ Vrerdgjeptb$ Vxkep
h$ Vxkep dj spgfhvva$ Ognevvhvk$ Ognevvhv dj
spgfhvvm$ Shvrdfdbhvm$ AOS pe{
oerhpden ! ahhb56* Bhadfdrv
Rgren
48.3=0*4=
66.=3.018*4=52.21.46.5;*26
0.0=.883*33
50.;3.008*;;0.83.333*33
5=.5;.2=.;6*33
53.33.333*33
;.88.25.336*66
5=.01.2==*8;56.44.0;.650*12
4.84.63.0;5*;6
5.42.52.031*5252.;3.141*83
23.860*3302.1;.55.0=4*55
10.4=.213*4011.54.330*=4
=.35.841*150.38.423*33
03.2;2*03
2;.426*80
//////////////////////10.=;.06.866*60
//////////////////////
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;1
@D@NDGKPES
MT
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@D@NGKPESMT
RMH agnng{djk `gglv meqh phaahphb bxpdjk rmh sphsepepdgj ga rmdv spgihfr9/
D*O*sejbht / Adjejfden oejekhohjr/ Qdlev sx`ndvmdjk mgxvh SQR NRB. Jh{
Bhnmd/553352. 0336*
Spevejje Fmejbpe/ Adjejfden oejekhohjr/Rere OFKpe{mdnn/mdnn sx`ndferdgjv
fgosejt nrb. Jh{ Bhnmd. 0330*
P*L*Vmepoe ejb Vmevmd L*Kxsre /Oejekhohjr effgxjrdjk Lentejd
sx`ndvmhpv. Jh{Bhnmd/0336*
Ebqejfhb adjejfden oejekhohjr / Sx`ndvmhv `t bdphfrgp ga vrxbdhv/ DF[ED* ‖
LGNLERE ;3351*