lbgnfO{ af“Rg]
kf7 ! – pRr hLjg ofkg

kl/ro M
	sf]lx dflg; o; k|sf/sf] ;Gb]zn] cd]l/sfsf Pslqt /fHox?df dfq sfd ug]{5 elg ;f]R5g\ . t/ of] ;Totf af“l8Psf ^) b]lv &% b]zx?df ;+;f/el/ kmn pTkfbg u/]sf] d}n] b]v]sf] 5' .

kf7 ;+If]k
k':ts M ds"{; !)M#%–$%

I_	af“8\gnfO{ uf]Ko
	oxf“ xfdL hLjgofkgsf] /x:o kfp“5f}+ h;n] tkfO{dfly o; ;+;f/n] /fVg] w]/} aGwgx?af6 :jtGq 
u/fp“g]5 . /x:o rflx+ M
	s_	x[boaf6 g} lbgnfO{ hLpg'xf];\ .
		!_	cflzifsf] nflu hLp“g'xf];\ .
		@_	;]jf ug{ hLpg'xf];\ .
		#_	lbgnfO{ hLpg'xf];\ .

	v_	o]z" h:t} hLpg'xf];\ -ds'{; !)M$%_
		!_	pxf“ xfd|f] pbfx/0f x'g'x'G5 .
		@_	pxf“n] cfkm}nfO{ lbg'eof] .
		#_	pxf“sf] kfOnfx? xfdLn] k5\ofpg}k5{ .

	u_	lbg] sfd rflx+ k/d]Zj/sf] :jefj xf] . -o"xGgf #M!^_
		!_	k/d]Zj/n] s] lbg' eof] < pxf“sf] Psdfq k'q .
		@_	lsg < x/fPsf] dfgjtfsf] d'lQmsf] nflu .
		#_	xfdLn] lbg] hLjg ofkg ug{ l;Sbf xfdL hLjgsf] gof“ lrGx nfPsf] kl/df0fdf a:5f}+ .
		$_	of] cfgGb, cflzif / gof“ k|bz{gLsf] hLjg xf] . 
		%_	of] c?x?nfO{ cflzif lbg] hLjg xf] .

	3_	klxn]sf] d08nL h:t} hLpg'xf];\ -k|]l/t $M#@–#&_
		!_	afOansf] c+u|]hL kbdf xfdL oL zAbx? kfp“5f}++  !$)) k6s eGbf a9L æ;]jf ug'{Æ / æ;]jfÆ .
		@_	xfdL ælbg'Æ eGg] zAb klg *!^ k6s ;Dd kfp“5f}+ .
		#_	To;sf/0f, lbgnfO{ hLpg' rflx+  hLjgsf] af6f] x'g} k5{ / cS;/ u/]/ s]lx s'/f ;'Gg] jf ug]{ dfq xf]O{g .

	ª_	dxfg ldzg/Lx? h:t} hLpg'xf];\ .
		!_	o]z"n] oxf“ elg/xg' ePsf] 5 ls lbg] s'/faf6 dxfgtf cfp“5 .
		@_	ljlnod s]/L, 8]le8 lnleª\:6f]g, c8f]lg/d h8;g, hf]g u]8L h:tf dflg;x? lbgnfO{ af“r] .
II_	k};fsf cltl/Qm lbgnfO{ xfdL;+u y'k|} s'/fx? 5g\ .
	s_	xfdL lbg ;S5f}+ M
		!_	d':sfg jf v|Lli6o dfg .
		@_	k|fy{gf .
		#_	hf] lj/fdL 5 jf h]ndf 5 p;nfO{ e]6 .
	v_	Dof;]8f]lgofnLx? lbg] sfddf dxfg lyP . -@ sf]l/GyL *M!–*_
		!_	pgLx?n] klxn] cfkm}nfO{ lbP .
		@_	k/d]Zj/n] xfd|f] cfly{s dxŒjsf] pkxf/ kfpg ;Sg' clw klxn] xfd|f] k"/} hLjg rfxg'x'G5 .
	u_	;aeGbf dxfg pkxf/ d]lS;sf]sL Pp6L ls;fg cfO{dfO{af6 lyof] .

III_	xfd|f] cflTds hLjgaf6 ef}lts ;DklQ 5'6\ofpg c;Dej 5 . -dQL ^M@!, ds"{; *M#$–#^_
	s_	xfdL cfk\mgf] ;DklQx? cfkm};+u nfg ;Sb}gf}+ .
		!_	k|To]s sfd, k|To]s k|fy{gf / xfdLn] lbg] k|To]s pkxf/ :ju{df b"tx?å/f clen]v eO{/x]sf] 5 .
	v_	xfd|f pkxf/x? xfdL eGbf cuf8L :ju{lt/ k7fpg ;S5f}+ . -dQL ^M!(, @)_
	u_	xfd|f] sfd cg';f/ xfdL Ogfd kfpg]5f}+ . -k|sfz @@M!@_
		!_	cfTdfx?sf] p4f/ rflx+ k/d]Zj/af6 cfp“g] pkxf/ xf] .
		@_	t/ k/d]Zj/n] xfdLnfO{ s] ug{ af]nfpg' ePsf] 5, To;k|lt xfd|f] ljZjf;gLotfdf Ogfdx? e/kg]{5g\ .

IV_	hLjgdf dxŒjk"0f{ s'/fx? w]/} sd 5g\ .
	a9L ;/n aGgnfO{, ltgLx? b'O{j6f dfq 5g\ -k|]l/t (M#–^_
	s_	k/d]Zj/nfO{ lrGg' .
	v_	k/d]Zj/sf] O{R5f k"/f ug'{ .
		!_	Tof] dfq hLjgsf] nflu tkfO{nfO{ cfjZos x'g] ?k/]vf xf] .
		@_	hf] xdLnfO{ cfjZos x'G5 pgLx?nfO{ xfd|f] b}lgs ;]jfdf k/d]Zj/sf] OR5fn] ;dfj]z ub{5 .
		#_	s] c;n rflx+ ;a} ;+;fl/s a:t'x? xfd|f] x[bodf zflGtlagf kfpg' g} xf] <
		$_	olb xfd|f] x[bodf ;+;fl/s y'k|} a:t'x? lagf zflGt 5 eg] xfdL slt cflzlift 5f}+ .
		%_	zflGt ;DaGwaf6 cfp“5 t/ ;DklQaf6 xf]O{g .

V_	ha of] lbg] s'/f cfp“5, bzf+z rflx+ z'?sf] :yfg xf] .
	olb tkfO{n] k/d]Zj/nfO{ lrg]sf] !) jif{ kl5 dfq bzf+z lbO/xg' ePsf] 5 eg], tkfO{ cfk\mgf] a[l4df 
w]/} k5fl8 x'g'x'G5 .
	v|Lli6og hLjgsf] w]/} If]qx?df w]/} dflg;x? a[l4 ePsf 5g\ . t/ pgLx?sf] e08f/]kgdf ;+;f/Ls 
s'/fx?nfO{ cfb/ ugf{n] pgLx? p:t} k|sf/n] a[l4 eO{/x]sf 5}gg\ . -dnfsL #M*–!@_
	s_	Pp6f dflg; h;n] bzf+z lbg rfx]g .
	v_	Pp6f dflg; hf] p;sf] bzf+z lbg rfx+b}g k/d]Zj/sf] cf1f pn+3g u5{ / p;sf] ljZjf; /4 u5{ .
		!_	cgf1fsf/Ltfn] laZjf; gi6 u5{ .
		@_	o;df yf]/} ePklg k/d]Zj/;+u w]/} 5 / k/d]Zj/sf] cflzif lagf w]/} klg s]xL xf]Og .
		#_	olb tkfO{ bzf+z lbg]jfnf x'g'x'Gg eg], e08f/]kgaf/] tkfO{ hfGg z'? klg ug'{ ePsf] 5}g .

;dfkg
	k/d]Zj/n] tkfO{sf cfjZostfx? k"/f ug{ ;Sg'x'G5 . pxf“nfO{ ljZjf; ug'{xf];\ . tkfO{ slxNo} gePsf] h:tf] Pp6f ;]js aGg] lgZro u/]sf] x'g'xf];\ . tkfO{sf] xftx?df ePsf k|To]s s'/f lapm xf]. k/d]Zj/sf] xftdf ePsf k|To]s s'/f kfs]sf] afnL xf] . tkfO{sf] xftaf6 of] lapm guP;Dd, of] cfkm} slxNo} klg pTkfbg x'g]5}g .

;fd"lxs 5nkmn
!_	of] kf7df l;sfOP h:tf] v'zL hLjgsf] af/]df /x:o tkfO{sf ;fgf ;d"xx?df 5nkmn ug'{xf];\ / of] 
	/x:o tkfO{sf] hLjgdf s;/L cEof; ug]{ eGg] 5nkmn ug'{xf];\ .
@_	lgoldt cfwf/df tkfO{n] lbg ;Sg] s]lx s'/fx? 5nkmn ug'{xf];\ .
#_	pgLx?sf] hLjgdf s] vf“rf]x? 5g\, Ps csf{nfO{ ;f]Wg'xf];\  / ;d"xaLrdf oL vf+rf]x? af“8\g'xf];\ .
	c_	s'g vf+rf] p;n] jf pgn] k"/f ug{ ;S5 k|To]sn] lg0f{o ug'{k5{ .

:jcWoog 
	@ sf]l/GyL * / ( cWoog ug'{xf];\ / wd{zf:qsf] of] pbfx/0fdf lbg] s'/fdf kfjnsf] lzIff ?k/]vf ug'{xf];\ .

lbgnfO{ af“Rg]
kf7 @ – lb]g] hLjg k4lt s;/L cf/De ug]{ 

kl/ro M
	xfd|f] klxn]sf] kf7df, d}n] lbg'nfO{ hLpg] hLjg k4ltsf] cfgGb / cflzifx?af/] s]lx s'/f eg] . o]z"sf] hLjg h:tf] Pp6f hLjgk4lt -ds'{; !)M$%_ d}n] lbg] AolQmsf] of] hLjg k4ltdf z'?sf] sbdsf] ?kdf Pp6f bzf+z lbg] x'“bf kfOg] z'?sf] cflzif klg a0f{g u/]+ .

	olb s'g} v|Lli6ogn] bzf+z lbb}g eg], p;nfO{ d l5d]sLsf] ?kdf rfxG5' eg]/ ;f]lRbg . lsgsL olb p k/d]Zj/nfO{ n'6\5 eg], p;n] ;Dejt xfd|f] 3/af6 s]lx s'/f rf]Yof]{ . o; ;efdf d tkfO{nfO{ s;/L lbg] hLjg k4lt cf/De ug]{ eGg] l;sfpg rfxG5' .

kf7 ;+If]k
k':ts M ! O{ltxf; @(M!@–!$
	o; pbfx/0fdf ;'n]dfgsf] dlGb/ lgdf{0f ug{ bfpbn] e]6L p7fO{/xg' ePsf] lyof] . bfpb /fhfn] cfkm} Pp6f pbfx/0f 5f]8\g'eof] . pxf“n] cfk\mgf] AolQmut 9's'6Laf6 !!% 6g ;'g lbg'eof] . clg c? ;a} dflg;x?n] lbg z'? u/] . pxf“ :ki6?kn] xfdLnfO{ ;DklQ / cfb/sf] >f]t lbg'x'G5 .

I_	of] lrGg'xf];\ ls xfd|f] hLjg / xfdL;+u ePsf s'/fx?sf] ;To dflns k/d]Zj/ x'g'x'G5 . -! sf]l/GyL $M!–@, 
	! sf]l/GyL ^M(_
	s_	xfdLx? sfl/Gbfx? dfq xf}+ . -! sf]l/GyL $M!–@_
		!_	of] oxf“ :ki6 ?kn] hgfO{Psf] 5 ls h] xfd|f] xf] egL xfdL larf/ u5f}{+ xfdL To;sf] Aoj:yfksx? dfq xf}+ .
		@_	k/d]Zj/ ;f“rf] dflns x'g' x'G5 .
		#_	olb xfdL Tof] hfGb5f}+  eg], k/d]Zj/n] xfdLnfO{ lbg' ePsf] s'/f pxf+nfO{ kmsf{pg xfdL;+u ;d:of g} 5}g .
	v_	h;nfO{ w]/} rflxPsf] 5, w]/} lbOPsf] 5,  . -n"sf !@M$*_
		!_	k|To]s s'/fsf] nflu k/d]Zj/df xfdL u0fgLo 5f}+, k|To]s sf}zntf / ;+;f/Ls ;DklQ xfd|f] xf] elg larf/ u/]sf 5f}+ .

II_	c?x?sf] cfjZostfnfO{ k"/f ug'{xf];\ .
	tkfO{;+u jt{dfgdf ePsf] s'/fn] lbg] hLjg z'? ug'{xf];\ .
	s_	kq'; / ======= dflg; . -k|]l/t #M^_
	v_	ljwjfsf] clGtd /f]6L . -! /fhf !&M*–!^_
		!_	pgL;+u h] lyof] dxfg alnbfgn] Tof] lbO{g\ .
		@_	t/ pgn] cfk\mgf] ;d:of ;dfwfg ul/g\ .
	u_	;fgf] afnssf] ef]hg . -o"xGgf ^M(_
		!_	k/d]Zj/sf] cflzifn] yf]/} klg w]/} x'G5 . 
		@_	k};f c;n gf]s/ aGb5 t/ eofgs / xtf; dflns aGb5 .
		#_	olb xfdL k/d]Zj/nfO{ cfb/ u5f}{+ eg], clg k/d]Zj/n] xfdLnfO{ cfb/ ug'{x'G5 .

III_	s[t1 x'g] x[bo lbg'xf];\ -n"sf &M$^–%)_
	s_	s[t1tf xfd|f] sfdx?åf/f b]vfO{Psf] x'g'k5{ zAbx?n] dfq xf]Og\ .
	v_	Tof] cfOdfO{ h;n] o]z"sf] kfpm wf]Og\ .
	u_	k|To]s v|Lli6og klg s[t1 x'g'k5{ .

IV_	l7s wf/0ffx?;+u lbg'xf];\ . -sn;L #M!&, @#–@$_
	s_	xfdLn] ug]{ k|To]s s'/f xfd|f] k/d]Zj/sf] dlxdfsf] nflu x'g'k5{ .
	v_	lbg] sfd k/d]Zj/sf] dlxdfsf] nflu ePsf] 5 .

V_	cfgGb / pbf/tf;fy lbg'xf];\ . -@ sf]l/GyL (M^–!)_
	s_	xfd|f] lbg] s'/f rflx+  cfglGbt dgn] x'gk5{ .
	v_	k|To]s pkxf/ rflx+ b]vfOPsf] lapm xf] .
		!_	xfdLn] h] b]vfof}+ Tolx kl/0ffd ef]Ug]5f}+ .
		@_	pbfx/0f M a|flhndf af“b/x? c“7\ofpg] sfd . of] w]/} v|Lli6ogx?sf] cfk\mgf]kg xf] . -lxtf]kb]z !!M@$–@%_
		#_	s+h'; x[bosf] O{zfO{ hLjgdf 7f“pm 5}g .

VI_	ljZjf;df lbg'xf];\ . -n"sf ^M#*_
	–	w]/} dflg;x? eG5g\, xfdLn] k/d]Zj/nfO{ lb+bf, xfdL kms]{/ cfpg] s]lx klg cfzf ub}{gf}+ .
	–	;Totf of] xf], pgLx? k/d]Zj/sf] jrgnfO{ OGsf/ ul//x]sf 5g\ .
	–	lsgsL afnLsf] lgod k/d]Zj/n] :yfkgf ug'{eof] .
	hj xfdL lbG5f}+, xfdLn] b'O{j6f s'/fx? cfzf ug'{ cfjZos 5 M
	s_	xfd|f] pkxf/n] Pp6f cfjZostfnfO{ k"/f ug]{5 .
	v_	xfdLn] afnL k|fKt ug]{5f}+ . o;}n] b]vfpgnfO{ xfdL cem a9L lng ;S5f}+ .
		!_	olb k/d]Zj/n] tkfO{sf] lglDt s]lx ul/lbg'ePsf] rfxg'x'G5 eg], tkfO{+n] klxn] slxNo} gug'{ ePsf] s'/f k/d]Zj/sf] lglDt ug'{xf];\ . lbg'nfO{ afRg'sf] of] kl/0ffd lt/ hfg'xf];\ . of] laho / dlxdfsf] hLjg k4lt lt/ hfg'xf];\ . lsgsL o;n] sfd u5{ .
	u_	laZjf; lbg / ;[hgfTds laZjf; lbg cf1fsf/L x'g'xf];\ .
		!_	laZjf; lbgdf cf1fsf/L x'g' rflx+ tkfO{df ePsf] s]lx s'/f klxnf] rf]6L k|bz{g ug'{ xf] .
		@_	;[hgfTds laZjf; lbg' rflx+ k/d]Zj/df ljZjf;åf/f dfq h] pTkfbg x'g ;S5 . To;sf] nflu k/d]Zj/df laZjf; ug'{ xf] .
			pbfx/0f M aflif{sf]T;jsf] nflu df;' lbg'nfO{ hLpg'xf];\ / tkfO{ slxNo} klg c;n s'/fsf] cefjdf hLpg' kg]{5}g .
;fd'lxs 5nkmn
!_	d08nL jf v|Lli6og ;]jfsfOdf lbg] hLjg k4tL z'? ubf{ sxf“af6 pbfx/0f cfPsf] x'g'k5{ <
@_	k/d]Zj/n] pxf“sf dflg;x?nfO{ lsg cflzif lbg' x'G5 <
#_	unt wf/0ffn] lbg] / afnLsf] cfzfn] lbg] aLrdf km/s 5nkmn ug'{xf];\ .
$_	tkfO{sf] ut ;ef cGtu{t lbg'df ;]jfsfO u/]sf tkfO{sf] ;d"xx?n] o; xKtf lbg] ;d"xsf c?x?nfO{ ;]jfsfO{ ug'{k5{ .

:jcWoog
!_	tkfO{+ ;w}+ lbg'x'G5 ls tkfO{ kfpg] jfnf x'g'x'G5 .
@_	tkfO{;+u ePsf] h] rflx+ lbg ;lsG5, To;sf] Pp6f ;"lr agfpg'xf];\ .
#_	tkfO{;+u gePsf] s'/f t/ lbgsf] nflu k/d]Zj/df laZjf; ug{ rfxg'x'G5, To;sf] ;"rL agfpg'xf];\ .
$_	o;af/] k|fy{gf ug'{xf];\ / s[ofzLn laZjf; cEof; ug'{xf];\ .

lbgnfO{ af“Rg]
kf7 # – ;+;fl/s ;DklQx? ;f6f;f6 ug]{ sfd 

kl/ro M
	xfdLn] xfd|f] cf“vfx? cgGt s'/fx?df s]lGb|t ug'{k5{ . h:tf] lxa|" !!M@$–@& df df]zfn] u/] . hf] gb]lvg] x'g'x'G5 ;f] p;n] b]Vof] . k|]l/t kfjnn] ToxL s'/f lkmlnkL #M&–* df b]v] . pgn] k[YjLsf] d"Nox? >]i7td 
b]v] . Tolx s'/f lxa|"sf] n]vsn] lxa|" !@M!–# df b]v] . kfjnn] lkmlnkLsf] !M!* df Plkm;Lsf] d08nLsf] nflu of] k|fy{gf u/] ls pgLx?n] ;To wg b]Vg ;s"g\ .

kf7 ;+If]k
k':ts M dQL ^M!(–@!, @ sf]l/GyL $M!%–!* 
I_	w]/} v|Lli6ogx? sdhf]/ cflTds cf“vfsf] b[li6åf/f ;tfOG5g\ .
	s_	ljleGg b[li6 ePsf dflg;x? .
		!_	dflg;x? hf] ;f“3'/f] b[li6sf 5g\ .
		@_	pgLx? 6f9f b]Vg ;S5g\ t/ glhsaf6 b]Vg ;Sb}gg\ .
		#_	dflg;x? hf] qm'; b]Vg]x? 5g\ .
		$_	@)÷@) b[li6 ePsf dflg;x? .
	v_	cflTds k|of]u .
		!_	;f3'/f] b[li6 ePsf] dflg; !,))) jif{ ;Dd cfgGb dgfPsf] h:t} c:yfO s'/f dfq lnG5 .
		@_	b"/–bzL{ lv|li6ogn] :ju{;Dd b]Vg ;S5 t/ p;sf] l5d]sLx?sf] cfjZostfx? b]Vg ;Sb}g .
		#_	qm'; b]Vg] v|Lli6og Tof] dflg; xf] h;n] oxf“ / :ju{df s'g} s'/f u'dfpg rfx“b}g / p ;+;f/df klg cfgGb dgfp“b}g .
			c_	;L=Pn= n]lj; eGb5g\ , æ:j{df nIo lbg'xf];\ / tkfO{ k[YjLdf km\oflsOg' x'G5, k[YjLdf nIo lbg'xf];\ / tkfO{ s]lx klg kfpg'x'Gg .Æ
		$_	@)÷@) b[li6 ePsf v|Lli6ogx? ;w} oxf“ 5g\, pgLx? laZjf;Lnf 5g\ lsgsL pgLx? bzf+z lbg]x? x'g\ .

II_	k/d]Zj/n] xfdLnfO{ cflzif lbg rfxg' x'G5 t/ xfdL lsg cflzlift x'b}5f}+ eGg] xfdLn] hfGg'k5{ . 
	-ehg ;+u|x !M!–#, Aoj:yf @*M!–!$, # o"xGgf @, lxtf]kb]z !)M@@_
	s_	c?nfO{ cflzif lbg xfdL cflzlift 5f}+ .
	v_	k/d]Zj/sf] cflzifdf cfglGbt x'g'xf];\ t/ cf;Qm gx'g'xf];\ . -ofs"a !M!^–!&_
	u_	;dk{0f gul/Psf] ;Dkltn] AolQmnfO{ gfz ug{ ;S5 . -pkb]zs %M!#, lxtf]kb]z !)M@@_
	3_	wgL x'g] rfxgf ug]{ s'/fdf kfjnn] r]tfjgL lbPsf5g\ . -! ltdf]yL ^M^–!@_
		!_	s;}n] eg]sf] 5, ha dflg; ;kmn x'G5, ls t k/d]Zj/n] ;xof]uL e]6\g'x'G5 ls t ;}tfgn] Pp6f d'v{nfO{ e]6\5 .
	ª_	tgvfaf/] o]z"sf] pvfg . -n"sf #M!$)_
		!_	of] ;+;f/ lagfzsf/L 5, lbg g;Sg] s'/f o;n] tkfO{;+u dfUb5 .
		@_	k};fn] v'zLafx]s ;a}yf]s lsGg]5, o;n] tkfO{nfO{ :ju{afx]s hxf“klg nfg]5 .
		#_	æk};fÆ eGg] zAb afOandf @,)*% k6s k|of]u ePsf] 5 .
		$_	s'v'/L / ;'+u'sf] pbfx/0f lbg'xf];\ .
		%_	w]/} dflg;x?n] e]6L lbg ;S5g\ t/ pgLx?n] k"0f{ ;dk{0f r9fpg ;Sb}gg\ . 
	r_	o]z"n] xfd|f ;DklQx? :ju{df ;'Dkg xfdLnfO{ cf1f ug'{x'G5 .

III_	cgGt 9's'6Lx?sf] nflu ;+;fl/s ;DklQx? ;f6f;f6 ug}{ kg]{ w]/} sf/0fx? .
	s_	o]z" xfdLnfO{ cf1f lbg'x'G5 . -dQL ^M!(–@)_
	v_	o; hLjgdf xfdL dfq of] ug{ ;S5f}+ .
		!_	tkfO{ o;nfO{ oxf“af6 :ju{lt/ ;fg{ ;Sg'x'Gg .
		@_	pbfx/0f M Pp6L wgL cfOdfO{sf] ;kgf 
	u_	xfdLn] sfd ubf{, k/d]Zj/n] xfd|f] b}lgs ef]hgsf] lgZrotf lbg'x'G5 . -dQL ^M##_
	3_	of] ;+;f/sf] cy{ l5§} gi6 x'b}5 .
		!_	xfdLn] afRgsf] nflu snf gl;sL -ehg ;+u|x @&M$_
		@_	o;af/] tkfO{ v'zL geP;Dd lbg z'? ug'{ ePsf] 5}g .
		#_	olb of] ;'–;dfrf/n] tkfO{nfO{ kl/jt{g u/]g eg], of] tkfO{df k'u]sf] 5}g .
	ª_	c;n ;fd/Lsf] syf . -n"sf !%_
		To; syfdf, xfdL;+u hLjgsf] tLgj6f bz{gx? 5g\ . k|To]s dflg; hLjgdf oL dWo] Pp6f bz{gdf af“R5 .
		!_	tkfO{sf] h] 5 ;f] d]/f] xf] / of] kfpgnfO{ d lng]5' .
		@_	d]/f] h] 5 ;f] d]/f] xf] / olb tkfO{ Tof] ;d:ofdf x'g'x'G5 eg], clt v/fa . d s'g} s'/f 
af“8\lbg . -k"hf/Lx? / n]jLx?_
		#_	cfjZos k/]sf] ;fyL, d]/f] s'/fx? tkfO{sf] xf] . olb tkfO{nfO{ cfjZos eP of] lng ;Sg' 
x'G5 . -c;n ;fd/L bz{gzf:q_
			c_	of] bz{g xf] h;n] ;+;f/el/ ;'–;dfrf/ n}hfG5 .

IV_	:juL{o s'/fsf] lglDt ;+;f/Ls s'/f ;f6f;f6 u/]sf k'?ifx? / cfOdfO{x? .
	s_	o"xGgfn] k|sfzsf] k':ts n]Vg cl3, O{ltxf;n] xfdLnfO{ tnsf s'/f eG5 M
		!_	$),))) zlxbx?n] o]z"df ePsf] cfk\mgf] laZjf;sf] lglDt hLjg u'dfO{;s]sf 5g\ .
	v_	;g\ !)%) ;Dddf M
		!_	%)) nfv zlxbx?n] o]z"nfO{ cfk\mgf] hLjg lbPsf 5g\ .
	u_	of] k':tfdf M
		!_	%) ldnog eGbf a9L] zlxbx?n] v|Li6sf] lglDt cfk\mgf] hLjg lbPsf 5g\ .
V_	s'g} s'/fx?eGbf a9L rflx+ hLjg xf] . -n"sf !@M!%_
	hLjg rflx+ k/d]Zj/;+u wlgi7 ;DaGwaf6 aUb5 .
	s_	lbg / ;]jf ug{ hLpg'xf];\ .
		!_	tkfO{ k|]daLgf lbg ;Sg'x'G5 t/ lbg]jfnf geO{sg k|]d ug{ ;Sg'x'G5 .
		@_	k|]dn] ;Ldfx? vf]Hb}g t/ lg:sg] af6f] vf]H5 .
		#_	ha tkfO{ ;xfotf ug{ g;s]sf] sf/0f lbg'x'G5, tkfO{n] of] /f]Sg g;Sg' ePsf] sf/0f kfpg'x'g]5 .
	v_	v|Li6–la/f]wLnfO{ ;s];Dd ;fg} 5f]8\g'xf];\ .
		!_	pbfx/0f M ldzg sGe]G;gdf Pp6f ;fgf] s]6f] .
		@_	o]z"nfO{ x]/f}+ – lxa|" !@M@

;d"x 5nkmn
!_	w]/} dflg;x? lsg s+h'; 5g\ elg ljleGg sf/0fx? 5nkmn ug'{xf];\ .
@_	lbg] s'/fdf 6]ln:sf]k h:tf] cf“vf ePsf v|Lli6ogx?sf] k|a[lQ 5nkmn ug'{xf];\ .
#_	of] hLjgdf k};fsf] dxŒj / o;sf] ;Ldfgfx? 5nkmn ug'{xf];\ .
$_	c;n ;fd/Lsf] bz{g / o;nfO{ xfd|f] hLjgdf s;/L nfu" ug]{ eGg] af/] 5nkmn ug'{xf];\ .
%_	v|Li6–la/f]wLsf] nflu tkfO{ s] 5f]8\g' x'g]5 / :ju{df tkfO{sf] n]vfdf s] ;fg'{ x'g]5 <

:jcWoog
!_	dQL ^M!(–@$ / ! ltdf]yL ^M^–!@ cWoog ug'{xf];\ / ;+;fl/s wg;+u ;DalGwt oL pbfx/0fx?sf] tflnsf agfpg'xf];\ .

lbgnfO{ af“Rg]
kf7 $ – hLpg] / lbg] ;jf]{Qd ;Defjgf

kl/ro M
	o; dxŒjk"0f{ ljifodf cl3 g} xfdLn] tLgj6f ;efx? lnPsf lyof}+ . ca, d tkfO{nfO{ hfg]sf]af6 ghfg]sf] lt/, tkfO{sf] ;Ldfgfx?b]lv k/d]Zj/sf] ;xf/fx?lt/ n}hfg rfxG5' . k/d]Zj/ :jefljs k/d]Zj/ x'g'x'G5 / of] dfq :jefljs 5 ls pxf“n] :jefljs kl/jf/ kfpg' x'g]5 . To;sf/0f d hLpg] / lbg] ;jf]{Qd ;Defjgfdfly af]Ng rfxG5' .

kf7 ;+If]k
k':ts M lxa|" !)M#%–!!M!–^
!_	o; cWofod, ælaZjf;Æ zAb @@ k6s slDtdf hgfO{Psf] 5 . of] laZjf;sf lbg]x?sf] cWofo xf], hxf“ laZjf;n] kl/l:ytLx? kl/jt{g u¥of] .
	c_	kb ! df, xfdL ljZjf;sf] j0f{g kfp“5f}+ .
@_	6L= Pn= c:ag{n] eGg' x'G5, ælaZjf; rflx+ tkfO{n] lsGg' ePsf] ;DklQnfO{ b]Vg' eGbf klxn]sf] lzif{s xf] .Æ
#_	k/d]Zj/ hLpg] / lbg] ;jf]{Qd ;Defjgf x'g] dflg;sf] vf]hL ub}{ x'g' x'G5 .
	c_	v|Lli6og hLjg :ju{sf] nflu gof“ hGdaf6 laZjf;sf] hLjg xf] .
	cf_	laZjf;sf] dflg; gb]lvg] s'/f x]5{, ljZjf; ug{ g;lsg]nfO{ laZjf; u5{ / c;DejnfO{ kfp“5 .
$_	k|]d 9f]sf xf] / laZjf; rfaL xf] .

I_	k/d]Zj/;+u ;jf]{Qd ;Defjgf ePsf] dflg; ;w} lyof] .
	s_	Olhi6df cfZro{sd{x? ePsf] / nfn ;d'b|nfO{ kf/ u/]sf] . -k|:yfg !$M@!–@@_
	v_	k/d]Zj/n] pgLx?nfO{ ;'Vvf r§fgsf] kfgL lgsfnL lbg'eof] . k|:yfg !&M^
	u_	oxf]z" / O;|fonn] laZjf;åf/f af9L cfPsf] a]nfdf ob{g gbL kf/ u/] . oxf]z" #M%
	3_	lubf]gn] laZjf;åf/f #)) dflg;x?;+u 7"nf] o'4 lht] . Gofostf{ ^M&
	ª_	Plnofn] laZjf;åf/f :ju{af6 cfuf] emf/] . -! /fhf !*_
	r_	bflgon laZjf;åf/f l;+xsf] vf]/df lx+8] . bflgon ^

II_  @) cf}+ ztfAbLdf ;DefJotf eGbf aflx/ hLpg] JolQmx?
	k/d]Zj/df ePsf] ljZjf;n] cfh Tolx sfd u5{ .
	pbfx/0f M
	s_	df5fsf] cfZro{sd{
	v_	!(*% df d]lS;sf] zx/sf] e"Orfnf] . 
		!_	Pp6L O{zfO{ g;{ c:ktfnsf] !! cf}+ tnfaf6 crDd k|sf/n] pgsf] ;'/lIft cfjf; tkm{ ;fl/PsL lyO{g\ .
		@_	So"afdf k]6«f]nsf] rdTsf/ .
III_	k/d]Zj/n] xfdL k|To]snfO{ ;DefJotf eGbf aflx/ afRg r'gf]lt lbO/xg' ePsf] 5 .
	s_	k/d]Zj/sf] k|lt1f old{of ##, # 
	v_	o]z"n] nfh/;sf] lrxfgdf dl/od / dfyf{nfO{ r'gf}tL lbg'eof] – of]gf !!M$)
	u_	k/d]Zj/sf] r'gf}tL xfdLnfO{ – oz}of %$M!–#
		!_  xfd|f] hLjgdf cfZrosd{x? x'G5g\ egL laZjf; ug{ k/d]Zj/n] xfdLnfO{ r'gf}tL lbO/xg' ePsf] 5 .
		@_	pxf“sf] /fHodf a:g ljZjf; cfjZos x'G5 .
		#_	laZjf; rflx+ s]lx d"Nosf] 5}g / s'g} hf]lvd 5}g / of]Uosf] 5}g .

IV_	k/d]Zj/ ;DefJotf eGbf aflx/ lbg] JolQmsf] vf]hL ul//xg' ePsf] 5 .
	s_	af“Rg'sf] gof“ kl/0ffd .
		!_	/rgfTds laZjf; lbg] sfd 
			c_	k/d]Zj/sf] dlxdfsf] lglDt tkfO{ ;+u gePsf] s'/f lbg k|lt1f ug'{x'G5 / of] k/d]Zj/n] 					h'6fO{b]cf];\ eGg] cfzf /fVg'x'G5 .
		@_	k/d]Zj/ laZjf;of]Uo dflg; rfxg'x'G5 .
			c_	olb tkfO{ sbd rfNg'x'Gg eg], k/d]Zj/ rNg' x'Gg .
	v_	cf1fsf/L laZjf; – k|]l/t #M^
		pbfx/0f M
		!_	s]GofsL Ps :qLsf] syf
		@_	xfdL h] TofUg ;S5f}+ Tof] dfq cfk\mgf] kfg{ ;S5f}+ .
		#_	xfdL b[li6åf/f af“Rg af]nfO{Psf xf]O{gf}+ . t/ k/d]Zj/sf] k|lt1fx?df laZjf;åf/f .
		$_	jfOg d]o/;{sf] AolQmut cg'ejx? .

;fd"xLs 5nkmn 
!_	tkfO{sf ;fgf ;d"xx?df s]lx afwf/x? 5nkmn ug'{xf];\ h;n] v|Lli6ogx?nfO{ ;DefJotf eGbf aflx/ hLpgaf6 /f]S5g\ .
@_	oL afwfx?nfO{ s;/L lhTg ;lsG5 <
#_	s] tkfO{;+u o; If0fdf ldzg kl/of]hgf 5 < of]hgfk|lt k|lt1f ul/Psf] laZjf; u/]/ /rgfTds laZjf; cEof; ug'{xf];\ .
$_	Ps csf{sf] nflu k|fy{gf ug'{xf];\ .

:jcWoog
!_	lxa|" !! cWoog ug'{xf];\ / Toxf“ ljZjf;sf] of]4fx?sf] ;"rL agfpg'xf];\ . pgLx? s;/L lhP / laZjf;
åf/f k|To]sn] s] k"/f u/] . -of] sfdsf] nflu Pp6f a]Un} sfuh k|of]u ug'{xf];\ ._
	pbfx/0f M
	c= ca]n – lxa|" !!M$ pm laZjf;åf/f lhof] / k/d]Zj/k|lt :jLsfo{ alnbfg r9fof] . pm k/d]Zj/
åf/f wfld{s ulgPsf] lyof] .
@_	of] cWoogn] tkfO{nfO{ ;DefJotf eGbf alx/ lbg / hLpg s:tf] r"gf}tL lbPsf] 5 < o; ;DaGwdf cfkm|gf] JolQmut k|efj n]Vg'xf];\ .

lbgnfO{ hLpg]
kf7 % – s] k/d]Zj/ ;Sg'x'G5 < 
 xf],k/d]Zj/ ;Sg' x'G5 !

kl/ro M
	lbgnfO{ af“Rgsf] cfgGb xfdLn] l;s]sf 5f}+ . xfdLn]  h] ug{ ;S5f}+ egL ;f]R5f}+, To; eGbf klg aflx/ lbg]af/] xfdLn] s'/fsfgL u/]sf 5f}+ . xfdL k/d]Zj/ / pxf“sf] dlxdfsf] lglDt h] ug{ rfxG5f}+ Tof] xfd|f] laZjf;nfO{ ;[hgf ug{ lbP/ xf] .

	cj, xfdLn] ljZjf; ul//x]sf] k/d]Zj/sf] dxfgtfaf/] xfdLn] ;f]r]sf] d rfxG5' lsgsL tkfO{sf] laZjf;n] dfu]sf] s'g} klg s'/f k'¥ofpg k/d]Zj/ k|z:t dxfg x'g'x'G5 .

kf7 ;+If]k
k':ts M ehg ;+u|x &*M(–@)
	xfdL claZjf;sf] ;+;f/df a:5f}+ . O;|fon h:tf] dflg;n]  ;w}+ k/d]Zj/sf] z+sf ul//xG5 .
I_	O;|fonsf] syf
	s_	OlhK6df cfZro{sd{x?, nfn ;d'b|df, afbnåf/f 8f]¥ofO{Psf] / r§fgaf6 kfgL lg:s]sf] .
	v_	k/d]Zj/n] pgLx?nfO{ v'jfpg ;Sg'x'G5 eGg] s'/fdf pgLx?n] k/d]Zj/df z+sf u/] . æs] k/d]Zj/n] 
/f]6L lbg ;Sg'x'G5 <Æ
	u_	k/d]Zj/n] $) jif{;Dd lbg'eof] . 
		!_	b}lgs $%)) 6g dGgf .
		@_	#) lbgsf] nflu a§fO“ .

II_	;+;f/ cemklg lrRofp“5, æs] k/d]Zj/n] ug{ ;Sg'x'G5 <Æ
	s_	h;/L pgLx?n] x]5{g ls M
		!_	;8sx?df h8\ofx
		@_	a]Zofx?
		#_	l;ls:t /f]uL jf lj/fdLx? .
	v_	Pp6f a'l4dfg dflg; / ;fgf] s]6f] .

III_	k/d]Zj/sf] dxfgtfsf] ujfxLx?
	s_	k/d]Zj/sf] jrgaf6 
		!_	oz}of !@M^, bflgon $M#, co"a $@M@, old{of #@M!&
		@_	:ju{b"tn] s] eg] M n"sf !M#&
		#_	k/d]Zj/ pxf“sf] dxfgtf km]/L k'li6 ug'{ x'G5 . -old{of #@M@&_
	v_	w]/} s'/fx?df k/d]Zj/sf] dxfgtf .
		!_	;[li6df – ptklQ !M!, ehg ;+u|x !$&M$ 
		@_	p4f/df – @ sf]l/GyL %M!&
		#_	k|fy{gfdf – old{of @@M#, dQL &M&–!!
		$_	Aoj:yfdf – lkmlnkL $M!(, dQL ^M##, ehg ;+u|x #&M@%
		%_	/Iffdf – ehg;+u|x (!M!!, #$M&
	u_	k/d]Zj/ ;Sg'x'G5 . k/d]Zj/ pxf“sf  afnaflnsfnfO{ x]/rfx ug{ ;Sg' x'G5 . pxf“ laZjf; of]Uo x'g'x'G5 .

IV_	k/d]Zj/n] tkfO{nfO{ pxf“sf] k|]d, zlQm / bof b]vfpg rfxg'x'G5 .
	s_	tkfO{sf] ;d:of ;'Nemfpg k/d]Zj/sf] lglDt Tolt 7"nf] s'/f 5}g .
	v_	tkfO{sf] af]em af]Sg k/d]Zj/sf] lglDt Tolt u¥xf} 5}g .
	u_	k/d]Zj/n] h] r+ufO ug{ ;Sg' x'G5 tkfO{sf] lj/fdL Tolt 7"nf] xf]O{g .
	3_	pxf“df e/f];f ug{ tkfO{nfO{ lgdGq0ff ug'{ x'G5 . -lxtf]kb]z #M(–!), oz}of @^M$ ehg ;+u|x #&M#–&_
	ª_	e/f];f ug'{, k|;Gg x'g', ;dk{0f ug'{ / lj>fd ug'{ .

V_	laZjf; xfd|f] efu -lxa|" !!M!,^, ds'{; !!M@#–@$_ 
	s_	s] k/d]Zj/n] Pp6f d]rnfO{ phf8 :yfgdf km}nfpg ;Sg'x'G5 < xf], k/d]Zj/ ;Sg'x'G5 .
		!_	t/ tkfO{n] ljZjf;sf] sbd rfNg' k5{ .
	v_	k/d]Zj/ cfkm" rNg' eGbf klxn] xfdL rnf];\ eg]/ klv{/xg' ePsf] 5 .
	u_	k/d]Zj/df laZjf; rflx+ o; ;+;f/sf] nflu cem klg cfzf dfq 5 .
	3_	sfd ljgfsf] laZjf; d/] t'No xf] .
	ª_	xfdLn] ;f]r] eGbf k/d]Zj/ 7"nf] x'g'x'G5 . 
	r_	xfdLn] ;f]r]eGbf xfdL a9L ;Dkg 5f}+ lsgsL xfdL a|Dxf08sf] k/d]Zj/l;t ;DalGwt 5f}+ .
	5_	xfdLn] ;f]r] eGbf k/d]Zj/ dxfg / xfdLn] ;f]r]eGbf xfdL k|;:t ePsf]n] xfdLn] ;f]r]eGbf xfdL a9L ug{ ;S5f}+ .
	h_	s] tkfO{ ;Sg'x'G5 < k/d]Zj/ ;Sg'x'G5 !! xfdL ;Sg]5f}+ !! xfdL hlt pxf“nfO{ laZjf; u5f}{+ !! 
h;/L xfdL pxf“df k'U5f}+ . h;/L xfdL pxf“sf] jrg ljZjf; u5f}{+ .
	em_	tkfO{n] s'g} wgL dflg;nfO{ x]g'{kb}{g . xhf/f}+ 6fs"/fx?df ePsf a:t' efpm clwsf/ ug'{ x'g] 
k/d]Zj/nfO{ x]g'{xf];\ . xfd|f] pbfx/0fstf{sf] gfddf lktflt/ hfg] xfdL ;a};+u k|j]z 5 .
	`_	k/d]Zj/nfO{ z+sf ug{ O;|fon h:tf] gxf]cf}+ . tkfO{n] ;fdgf ug'{kg]{ cfjZostfx? k/d]Zj/n] 
k"/f ug{ ;Sg'x'G5 . 

;d"x 5nkmn
!_	tkfO{sf] ;d"xdf clt 7"nf] jf o; ;do w]/} r'gf}tLk"0f{ x'g ;Sg] cfjZostfx? k|to]s ;b:osf] hLjgdf lalzi6sf] nflu ;f]Wg'xf];\ .
@_	pgLx?sf] ;d:ofx? ;dfwfg ug{nfO{ k/d]zj/sf] dxfgtfsf] ljZjf; kZrftkf agfpg pgLx?nfO{ lbg'xf];\ .
#_	k/d]Zj/sf] rfnsf] nflu k|To]s ;b:o;+u pgLx?sf] cfjZostfsf] If]qx?df k|fy{gfdf :jLsf/ 
ug'{xf];\ .
:jcWoog
!_	ehg ;+u|x &* cWoog ug'{xf];\ / tnsf s'/fx? gf]6 ug'{xf];\ M -a]Un} ;L6 k|of]u ug'{xf];\_
	c_	O;|fonnfO{ k/d]Zj/sf] bof M
	cf_	k/d]Zj/k|lt O;|fonsf] lhDdf M
	O{_	O;|fonnfO{ k/d]Zj/sf] k|lts[of M
@_	o; cWofoaf6 k/d]Zj/;+u tkfO{sf] ;DaGwdf s:tf kf6x? l;Sg ;Sg'x'G5 <