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7/28/2019 Cambodia Accounting Stadard in Khmer1
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1> esckIepImEdl erobcMedayRbFanKNkmkarsikSaRsavRCavsg;darKNenyGnrCati
2> Garmkfarbs;k]tmGuk ra:bunrdel xaFikarRksYgesdkicnighirBavt
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4> GnuRkitsIBIsmasPaBnigkarRbRBwteTAnRkumRbwkSaCatiKNenyfTI3-03-2003
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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBri
sg;darKNenykm
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RksYgesdkicnighirBavt-KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyal yk]tmgItayI TMBrii
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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7/28/2019 Cambodia Accounting Stadard in Khmer1
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el IKMerageyabl ;RkbxNTsSnTansg;darKNenysg;darsvnkmGnusasn_kmviFIkargarRbcaMqaMnigKMeragr)aykarN_skmPaB.
kUr:umEdlGac[ k>C>K dMeNIrkarRbCMu)anRtUvmanvtmansmaCiky:agticcMnYn9rUb.kgkarsMercepSgk>C>K RtUvmansemgBak;kNalbUkmYynsmaCikvtman.
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nig EtgtaMgedayRbkasrbs;rdmRnIRksYgesdkicnighirBavteRkayBI)anBieRKaHeyabl ;CamYyk>C>K edaysemgPaKeRcIn.
maRta12>-muxtMENgel xaFikarnk>C>K manvismitPaBCamYymRnIRkbxNsaFarN b
viCaCIvkCn EdlkMBugGnuvtkickarKNeny . eRkamkarRKb; RKgrbs;RbFan k>C>Kel xaFikarTTYlbnkkarRKb;RKg rd)al n k>C>K erobcMnigtamdankargarbeckeTsnigral ;bBaaEdlRbFan bk>C>K RbKl ;[ . el xaFikarcUl rYmRbCuMCamYy k>C>K
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- 6-
edayKansMelgsMerc . EbbbTn laPkarsMrab;el xaFikar RtUv)ankMNt;edayRbkasrbs;rdmRnIRksYgesdkic nighirBavt.
maRta13>-bTbBaapkgnk>C>KnigkarerobcMelxaFikardanRtUv)ankMNt;edayRbkas
rbs;rdmRnIRksYgesdkicnighirBavttamsMeNIrbs;k>C>K GnumtedaysMelg 34ncMnYnsmaCik .
maRta14>-fvikarbs;k>C>KmanRbPBmkBI--fvikard-viPaKTan/ GMeNay nigCMnYyBIGgkarsaFarN GgkarCatinigGnrCati-pl nGnub,TanEdl)anmkBIkarl k;siTiGkniBn kare)aHBum-
rdmRnITTYlbnkTIsIkarKNrdmRnIrdmRnIRksYgsdkicnighirBavtrdmRnInigrdelxaFikar RKb;RksYgsabn EdlmankarBak;Bn RtUvTTYlbnkGnuvt GnuRkwtenH
tamParkicerogxn[manRbsiTPaBcab;BIfcuHhtel xaenHteTA .eFVIenAraCFanIPMeBj >fTI 03 Ex mina qaM2003
naykrdmRnIkEngTTYl -
-RksYgRBHbrmraCvaMg-GKelxaFikardanRBwTsPa-GKelxaFikardanrdsPa
-xuTkalysemcnaykrdmRnI-GaCJaFrsvnkmCati hun Esn-dUcmaRta15-ksar kalb,vti
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GnuRkwt
sIBIkarerobcMnigkarRbRBwteTAnviTasanKNenykrCMnaj nigsvnkrkm
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sMercCMBUkTI1
bTb,BatiTUeTA
maRta1>-GnuRkwtenHkMNt;karerobcMnigkarRbRBwteTAnviTasanKNenykrCMnaj nigsvnkr kms>k>EdlmanTItaMg
enAkgraCFanIPMeBj .
maRta3>- v>K>s>k>RtvsitenAeRkamGaNaBa)al rbs;RksYgesdkicnighirBavt. sgkar raCrdaPi)al enAGm
v>K>s>k>RtUv)anEtgtaMgedayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.
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CMBUkTI2karRKb;RKgnigkarRbRBwteTArbs;v>K>s>k>
maRta4>-
GgkarRKb;RKgCamUldanrbs;v>K>s>k>man-- sni)atsmaCik- RkumRbwkSaPi)al- KNkmaFikarsIl FmnviCaCIv- KNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut
- KNkmkarkargar karsikSanigkarRsavRCav- elxaFikardan .v>K>s>k>GacbegItkariyalysaxaenARKb;extRkugnRBHraCaNacRkkm-RkumRbwkSaPi)alnv>K>s>k>dUcmanEcgkgmaRta4nGnuRkwtenHmansmasPaBy:ageRcIncMnYn
R)aMbYn9rUb.smaCikRkumRbwkSaPi)alnv>K>s>k>RtUv)aneRCIserIssRmab;GaNtibYn 4 qaM
kgcMeNamsmaCikskmedaykare)aHeqatsmat;rbs;sni)atsmaCikedaysemgPaKeRcIndac;xatnsmaCikvtman.
nItiviFInkarerobcMnigkareRCIserIssmaCikRkumRbwkSaPi)alRtUvkMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.
maRta6>-kgGMLgeBl BIr 2 qaMRkumRbwkSaPi)alEtgtaMgCael IkdMbUgdUcmanEcgenAmaRta21 nGnr
b,Batirbs;GnuRkwtenHmanParkicerobcM-
-bTbBaapkgrbs;v>K>s>k>
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-RkmsIl FmnKNenykrCMnaj nigsvnkrRbtiRsut-RkmkatBVkicnviCaCIv sMrab;ral ;smaCiknv>K>s>k>-bTbBaard)al nigl kxNnkarRbRBwteTArbs;RkumRbwkSaviny dUcEdlmanEcgenAmaRta 7
nGnuRkwtenH-bTbBaapkgkMNt;BIParkicnigkatBVkicrbs;smaCik RBmTaMglkxNTaMgT,aynkicRBmeRBogcuHhtel xaCamYyKNenykrCMnaj nigsvnkrRbtiRsutbreTs . bTbBaapkgkkMNt;pgEdr BIehtukarN_EdlbNal [)at;bg;zanCasmaCik .
maRta7>-
RkumRbwkSavinymYyRtUvbegIteLIgenAGmv>K>s>k>sRmab;TTYl bnkdak;eTasvinyel IkarRbRBwtel IsedayectnanigmanPstagRKb;RKan;xusnwgRkmsIl FmnviCaCIv RkmkatBVkicviCaCIvel IsnwgbTbBaapkgrbs;v>K>s>k>nigCaTUeTAral ;karRbRBwtel IsnwgviFanNamYynviFanTaMgT,aysIBIviCaCIvrbs;KNenykrCMnaj nigsvnkrRbtiRsut .
RkumRbwkSavinyGacTTYl BakbNwgpgEdr GMBIral ;GMeBIel IsFn;Frrbs;smaCik
v>K>s>k>EdleFVI[b:HBal ;dl ;kitiysviCaCIv CaGaT --karRbRBwtGMeBITucritEdl )anbgaj enAcMeBaHmuxttiyCn-GMeBIBukrlYy-karKbM)at;mUUlniFi-karEkgbnMksarepSg kgeKal bMNgbMPnGkdT-karbMPnkgkarbgaj r)aykarN_hirBavt.
RkumRbwkSavinymansmtkicTTYl BakbNwgedIm,Ivinicyel Iral ;karesIsMul ubecalesckIsMercrbs;KNkmkarerobcMkarcuHeQaHsmaCiksIBIkarcuHeQaHnigkarlubeQaHsmaCikkgtaragviCaCIvKNenykrCMnaj nigtaragviCaCIv svnkrRbtiRsut .
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maRta8>-edIm,IFana[mantmaPaBPaBRtwmRtvnigPaBesaHRtg;ral ;r)aykarN_KNenyrbs;
v>K>s>k>RtUvmankarepogpat;nigviBaabnkmedaysikSaPirkSeBj siTimYy 1 rUbnigGk CMnYsmYy 1 rUb
EdlnigRtveRCIstaMgkgcMeNamsmaCikEdl )ancuHeQaHkgtaragviCaCIvTaMgBIr dUcEdl)anEcgenAkgmaRta9nGnuRkwtenH.
sikSaPirkSCMnYsmantYnaTICaGkCMnYs sikSaPirkSeBjsiTikgkrNIsikSaPirkSeBj siTimanFur bTTYlmrNPaB . GaNtirbs;sikSaPirkSmanryeBl mYy 1 qaMEdlGacbneTot )anenAral ;eBl mhasni)atRbcaMqaMnimYy Gnumtyl ;RBm.
muxgarCasikSaPirkSmanvismitPaBCamYynwgmuxgarCasmaCikRkumRbwkSaPi)al rbs;v>K>s>k>.sikSaPirkSeBjsiTRtvbMeBj ebskkmrbs;xnnigeFVIr)aykarN_EckCUnsmaCikv>K>s>k>TaMgGs;
[)any:agticdb;R)aM15 fmunfRbCMusni)atRbcaMqaM.
sikSaPirkSRtveT,IgGanr)aykarN_rbs;xnCUnsni)at nigRtvbBaak;BIPaBRtwmRtvnFnFanhiBavtrbs;v>K>s>k>sMrab;kariybriecTEdl )ankngeTA.
sikSaPirkSRtv)an[rYcputBIkarTTYlxusRtvlwkNaEtr)aykarN_KNenyEdl mankarepogpat;nigviBaabnkmrbs;xnenaH)anTTYlkaryl ;RBmBIsni)atRbcaMqaMrbs;v>K>s>k>.
maRta9>-KNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut dUcmanEcgkgmaRta
4nGnuRkwtenHmansiTikgkarerobcMtaragviCaCIvKNenykrCMnaj nigtaragviCaCIv svnkrRbtiRsutsRmab;buKl TaMgT,ayEdl RbkbviCaCIvCaktCnbCaRkumhunmanzanCaKNenykrCMnaj bsvnkrRbtiRsutel IkEl gEtmanbTb,BaatipyBIenH. taragTaMgBIrenHKWCaksarpvkarrbs;v>K>s>k>EdlRtv)anpl ;CUneday\tKitfdl ;ral ;smaCikrbs;v>K>s>k>nigdl ;sabnrdnana.
taragnImYy RtvEbgEckCabI3 Epk -
EpkKNenykrCMnaj nigsvnkrRbtiRsut smaCikrUbvnnv>K>s>k> EpkRkumhunKNenykrCMnaj nigsvnkrRbtiRsutsmaCiknv>K>s>k>
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EpkbuKlnignItibuKlbreTsEdlRtv)anGnuBaat[RbkbviCaCIvCaKNenykrCMnaj nigsvnkrRbtiRsuteRkamkicRBmeRBogcuHhtel xaCamYyv>K>s>k>.
CMBUkTI3GMBIsmaCik v>K>s>k>
maRta10>-RbePTepSgnsmaCikv>K>s>k>rYmman-
- smaCikcUl rYm- smaCikskm- smaCikbMrug.
smaCikcUl rYmKWral ;buKlEdlmanlkNsm,tikMritsklviTaly EpkKNenyEpkkickarCMnYj bEpkhirBavtkgkMritbTdanEdl )anTTYl sal ; nigGacTTYl yk)anedayKNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut .
smaCikskmKWRKb;smaCikcUl rYmEdl bMeBj l kxNEdl )antRmvedIm,IcuHeQaHkgtaragviCaCIvEdl manEcgkgmaRta9nGnuRkwtenHedayEpkel Ismtkic sBaabRt nigsm,TakgkarRbkbviCaCIvnsmaCikenaH.
bTb,Batinl kxNTaMgT,ay edIm,Ipl ;zanCasmaCikskmminGacCMTas;cMeBaHkar seRmccit
rbs;RkumRbwkSaPi)al kgkarTTYlykral ;buKl [cUlkgzanCasmaCikskmEdl RkumRbwkSaPi)al )anvinicyfabuKl enaHmanl kNsm,tiRKb;RKan;sMrab;zanenH .
smaCikbMrugKWral ;buKl Edl mancMeNHdwgEpkKNenynighirBavtnigEdl )anvinicyfaRKb;RKan;edayKNkmkarerobcMkarcuHeQaHsMrab;bnkmsikSaviCaCIv bbMeBjkarsikSaedIm,IkayxnCaKNenykrCMnaj nigbCa svnkrRbtiRsut.
smaCikbMrugminGacRbkbviCaCIv CaKNenykrCMnaj nigCasvnkrRbtiRsut)aneT.smaCikbMrugCaGkmansiTie)aHeqatEtminGacQreQaH[eKe)aHeqat)aneT,Iy.
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maRta11>-muxgarCasmaCikrbs;v>K>s>k>EdlkMBugRbkbviCaCIv CaKNenykrCMnaj bsvnkrRbtiRsut
manvismitPaBCamYynwgral ;muxgar bral ;skmPaBEdl eFVI[b:HBal ;dl ;kraCPaBrbs;KNenykrCMnaj
bsvnkrRbtiRsut.
smaCikrbs;v>K>s>k>Rtv)anhamXat;min[manmuxrbrTTYlR)ak;ebovtSGVIepSgeToteRkABImuxgarmanR)ak;ebovtSenaHRtv)anbMeBj enAxuTkalyrbs;smaCikv>K>s>k>mak;eTot benAkgRkumhunsvnkmnigbKNenykCMnaj Edl fak;dwknaMRkumhunenaHCasmaCikrbs;v>K>s>k>.
smaCikrbs; v>K>s>k>TaMgenaHGacTTYl ebskkmekasl vicy Edl Rtv)anRbKl ;[edayesckIsMercrbs;tul akarnigbsabnrdedIm,IbMeBjmuxgarCaGaCJakNal nigkargarCasasacarskl viTaly .
CMBUkTI4viCaCIvKNenykrCMnaj nig svnkrRbtiRsut
EpkTI1GMBIviCaCIvKNenykrCMnaj
maRta12>-KNenykrCMnaj KWCaGkRbkbviCaCIvesrIEdl minCab;Bak;BnnwgkicsnakargarCa
mYyGgPaBEdl xnGnuvtParkickgkar --kan;bBaIKNeny-RbmUlpMbBaIKNeny
-ebIkbBaIKNeny-biTbBaIKNeny
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-RttBinitbBaIKNeny-epogpat;bBaIKNeny-eFVIniytkmbBaIKNeny
-vaytmnigbBalKanUvbBaIKNenyshRKasnigGgPaBnana-erobcMnUvral ;viFanKNenynigviPaKtamnItiviFIbeckeTsKNenynUvr)aykarN_ hirBavtnigsanPaBRbtibtikarrbs;RkumhunRsbeTAtamTidPaBTaMgLay kgvisy esdkicKtiyutnighirBavt-raykarN_Calayl kN_GkSrBIkargarrbs;xn edaymanEcgnUvesckIsegt esckI snidannigsMNUmBr .KNenykrCMnajRtvmannItism,TaedIm,IbBaak;BIRbRktIPaBnigPaBesaHRtg;n r)aykarN_
hirBavtrbs;xn.
maRta13>-KanbuKl NaGacRbkbviCaCIvCaKNenykrCMnaj )aneT RbsinebIbuKl enaHmin)ancuH
eQaHkgtaragviCaCIvKNenykrCMnaj rbs;v>K>s>k>dUcmanEcgkgmaRta9nGnuRkwtenH.edayELkBIkarGnuvtlkxNTaMgLaynbTbBaapkgEdl Bak;BnnwgkarcuHeQaHCnbreTsmanviCaCIvCaKNenykrCMnajkarcuHeQaHkgtaragviCaCIvrbs;v>K>s>k>kgzanCaKNenykr CMnajRtvmanlkNvinicydUcteTA -
1>RtvmansBaatiCaExr .2>RtvmanGayumR)aM25 qaMy:agticKitdl ;fTTYlBaksMucuHeQaHcUl CasmaCikv>K>s>k>.3>RtvmansiTiBl rdRKb;RKan;.4>minEdl rgkarpnaeTas BIbT]RkwdbbTelIsmCwmedaymanl ixitefaleTas RtwmRtUv.
5>RtvmansBaabRtKNenykrCMnaj bsBaabRtsmmUlEdlTTYl sal ;edayKNkmkarerobcMkarcuHeQaHKNenykrCMnaj nigsvnkrRbtiRsut.
maRta14>-rUbvnbuKl nigbnItibuKl GaccuHeQaHkgtaragviCaCIvnRkumhunKNenykrCMnaj
)anluHRtaEt)anbMeBj l kxNnkarcuHeQaHEdl)ankMNt;edaybTbBaapkgrbs;v>K>s>k>. l knikRkumhun
RtvGnuel ameTAtambTbBaapkgrbs;v>K>s>k>.
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maRta15>-KNenykrCMnaj Edl maneQaHkgtaragviCaCIvrbs;v>K>s>k>RtvTTYlxusRtvkgkickar
rbs;xn. KNenykrCMnajRtveKarBbTb,Batic,ab;nigbTbBaaTaMgT,ayCaFrmannigRkmsIl FmsIBIviCaCIv
RBmTaMgbTbBaapkgrbs;v>K>s>k>.KNenykrCMnajRtvmankicsnaFanara:b;rgviCaCIv edIm,IFanael Iral ;karTTYlxusRtvEdlGac
ekIteLIgBIkargar bBIskmPaBrbs;xnCamYyttiyCn.
karTTYl xusRtvpal ;rbs;RkumhunKNenykrCMnaj Edl )ancuHeQaHkgtaragviCaCIv rbs;v>K>s>k>minGacRKbdNb;karTTYl xusRtvrbs;smaCikmak;nv>K>s>k>)aneLIykg
kartMNag[RkumhunKNenykrCMnaj Edl xnmanPaKkmtamrykargarEdl )anbMeBj kgnamRkumhunnig)ancuHhtelxakgnamxnpal ;nigkgnamRkumhun.
maRta16>-smaCikKNenykrCMnaj rbs;v>K>s>k>manParkicTTYlykKNenykrCMnaj bMrug
nigr:ab;rgeFVIkarbNHbNalviCaCIvdl ;GkTaMgenaHkglkxNEdlkMNt;edaybTbBaapkgrbs;v>K>s>k>.
EpkTI2GMBIviCaCIvsvnkrRbtiRsut
maRta17>-
svnkrRbtiRsutCaGkEdl RbkbviCaCIvkgnamnigeRkamkarTTYl xusRtvrbs;xnpal ;edIm,IbBaak;GMBIPaBeTogTat;nigPaBesaHRtg;nr)aykarN_hirBavtrbs;rUbvnbuKl bnItibuKlEdl svnkrRbtiRsutenaHGnuvtkargarsvnkmtambTb,Batinc,ab;CaFrmanbtamkicRBmeRBog.
maRta18>-KanbuKl NaGacRbkbviCaCIvCasvnkrRbtiRsut)aneT RbsinebIbuKl enaHmin)ancuH
eQaHkgtaragviCaCIvsvnkrRbtiRsutrbs;v>K>s>k>dUcEdlmanEcgkgmaRta9nGnuRkwtenH.
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karcuHeQaHkgtaragviCaCIvrbs;v>K>s>k>kgzanCasvnkrRbtiRsutRtveKarBtaml kNvinicydUcKanwglkNvinicyrbs;KNenykrCMnaj Edl manEcgkgmaRta13nGnuRkwtenH.
maRta19>- svnkrRbtiRsutCasmaCikrbs;v>K>s>k>GacbegItRkumhunBaNiCkm)anRsbeTAtambTbBaapkgrbs;v>K>s>k>nigc,ab;Bak;BnCaFrman.
maRta20>-KNkmkarRttBinitmYyRtvbegIteT,IgenAGmv>K>s>k>edIm,IeFVIGFikarkicel Ikar Gnuvtrbs;
svnkrRbtiRsutkgvisykraCkargar nigkarykcitTukdak;kgviCaCIv. smasPaBkarerobcMnigkarRbRBwteTAnKNkmkarRttBinitenHRtvkMNt;edayRbkasrbs;rdmRnIRksYgesdkicnighirBavt.
CMBUkTI5Gnrb,Bati
maRta21>-rdmnIRksYgesdkicnighirBavtRtUvecj RbkasEtgtaMgRbFanmYy 1 rUbGnuRbFanmYy 1
rUbhirBaik mYy 1 rUbnigsmaCik BIr 2 rUbeTot sMrab;dMeNIrkardMbUgrbs;RkumRbwkSaPi)alnv>K>s>k>.
eTasb,Bati
maRta22>-karRbkbviCaCIvCaKNenykrCMnaj nigbsvnkrRbtiRsut edayelIsnwgmaRta913 nigmaRta
18nGnuRkwtenHRtvpnaeTastambTb,Batinc,ab;CaFrman.
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CMBUkTI6Gvsanb,Bati
maRta23>-
ral ;bTb,BatiTaMgT,ayNaEdlpyBIGnuRkwtenHRtvcat;TukCanirakrN_.
maRta24>-rdmRnITTYlbnkTIsIkarKNrdmRnIrdmRnIRksYgesdkicnighirBavtrdmRnInigrdelxaFikarRKb;RksYg
sabnBak;Bn RtvTTYlbnkGnuvtGnuRkwtenHtamParkicerogxn[manRbsiTiPaBx
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1515sg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykm
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12>sg;darKNenykmsg;darKNenykmsg;darKNenykmsg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr1
sg;darKNenykmk> 1}elIkeLIgBItMrUvkareKalkarN_sMrab;eFVIkar
bgajBIr)aykarN_hirBavt EdltUverobcMeLIgedayGnuelameTAtamsg;darKNenykmk> 1 enHmandak;bBalnUvral;kfaxNBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTImYy }s>K>G> 1}. sg;darenHtUv)anerobcM[BisarEfmeTot eday)anrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtsg;darenHenAkgRbeTskmK>k> tUvEtGnuvttamtMrUv
karnkarTTYlsal;cMNUl-cMNay karvas;sg; karbgaj nig kMNt;sMKal;r)aykarN_hirBavtdUcmanEcgenAkg s>K>k> CaFrman. eKalneya)ayKNenyEdlkMNt;ykmkeRbI KYrEtCaeKalneya)ayEdlGacnaMmknUvBtmanTak;TgEdlBak;BnTaMgLay ehIyKYreGayTukcit)an. karkt;RtaKNenyxus b minsmRsbeTAtamEbbbTKNenyminGacEkCMnYs)antamrykarkMNt;bgajeKalneya)ayKNenyEdl)aneRbI b tamrykMNt;sMKal; b karBnl;epSg)aneLIy kMNt;bgajminGaceFVI[)anleT,IgvijnUvKNenyEdlxusEbbbT)aneT .
sg;darenHelIkeLIgBIkartMrUvGb,brima edIm,IerobcMBITMrg;nigbBaIsMrab;kareFVIr)aykarN_hirBavtcMbgnImYy . BtmaneRbobeFob tUvEtbgajnUvral;BtmanCatYelx. elIsBIenHeToteKalneya)ayKNeny nig BtmansIBIshRKaskKYrEttUv)anbgaj[dwgpgEdr .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr2
sg;darenHtUvGnuvtedayshRKasTaMgGs;EdlerobcMr)aykarN_edayGnuelameTAtams>K>k> edayrab;bBalTaMgFnaKar nig RkumhunFanara:b;rgpg. TMrg;Gb,brimatUv)ankMNt;eLIgedIm,I[bNashRKasTaMgGs;GaceRbIR)as; nig TTYlyk)an. Ca]TahrN_ FanaKarKYrEtbegIteLIgnUvkarbgajmYyEdlRsbCamYysg;darenH nig lkxNlMGitnana EdlmanEcgenAkgsg;dar
enHsIGMBIEpkFnaKar .
sg;darenHeRbIvaksB {shRKas} KWsMedAeTAelIRKb;GgPaBKNenyTaMgGs;EdltUv)antMrUveGayerobcMr)aykarN_hirBavt edayGnuelameTAtamsg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr3
cMeBaHr)aykarN_hirBavtrbs;shRKasktCn nig cMeBaHr)aykarN_rYmrbs;RkumshRKasNamYy .
3> sg;darenHGnuvtcMeBaHshRKasRKb;RbePT edayrab;bBalTaMgFnaKar nig RkumhunFanara:b;rgpg . edayRsbeTAnwgkartMrUvkarnsg;darenH esckItUvkarlkxNbEnmsMrab;
FanaKar nig bNasabnhirBavtmYycMnYn EdleFVIGaCIvkmRbhak;RbEhlKaenH tUv)anelIkeLIgenAkgsg;darEdlEcgGMBIlkxNrbs;FnaKar .
4> sg;darenH eRbIR)as;nUvbecksBEdlsmRsbsMrab;shRKasEdlmanTisedArkR)ak;cMeNj .shRKasrbs;rd EdlsMedArkR)ak;cMeNjkGnuvteTAtamlkxNtMrUvnsg;darenHEdr .shRKasEdlminsMedArkR)ak;cMeNjman rdaPi)al nig bNashRKasrdmYycMnYnktMrUv[Gnuvttamsg;darenHEdr edayRKan;EteFVIkarEktMrUvnUvlkxNmYycMnYnEdl)aneRbIR)as;
kngmkedIm,I[RsbeTAnwgr)aykarN_hirBavtEdlmanEcgenAkgsg;darenH nig eFVIkarEktMrUvnUvr)aykarN_hirBavtrbs;BYkeK . shRKasTaMgenaHGacdak;bEnmnUvsmasPaBnanaeTAkgr)aykarN_hirBavtrbs;BYkeK)anpgEdr .
eKalbMNgnr)aykarN_hirBavt5> r)aykarN_hirBavt KWCaTMrg;hirBavtmYyEdlbgajsanPaBhirBavt nig Rbtibtikarrbs;
shRKas . kmvtnr)aykarN_hirBavtsMrab;eKalbMNgTUeTA KWedIm,Ipl;nUvBtmansIBI
sanPaBhirBavt lTpl nig clnasac;R)ak;rbs;shRKas ehIyEdlBtmanTaMgenaHmansarRbeyaCn_cMeBaHGkeRbIR)as;TUeTAkgkarsMerccitEpkesdkicrbs;BYkeK . r)aykarN_hirBavtkbgaj BIlTplnkarRKb;RKgFnFanTaMgLayEdlGkRKb;RKg)anTTYlykmkeRbIR)as; . edIm,IsMerc)annUvkmvtenH r)aykarN_hirBavtnshRKastUvpl;nUvBtmandUcxageRkam k> RTBskmx> RTBGkmK> mUlniFimas;RTBX> cMNUl nig cMNay rYmbBalTaMgcMeNjnigxat nigg> clnasac;R)ak; .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr4
BtmanTaMgenH rYmCamYynwgBtmandTeTotenAkgkMNt;sMKal;nr)aykarN_hirBavtnwgCYyeGayGkeRbIR)as; kgkareFVIkarTsSn_TayBIclnasac;R)ak;naeBlGnaKtrbs;shRKas nig CaBiesskalkMNt;eBlevlanigPaBc,as;las;kgkarbegItsac;R)ak; nigsac;R)ak;smmUl.
karTTYlxustUvcMeBaHr)aykarN_hirBavt6> RkumRbwkSaPi)al nigb GgPaBRKb;RKgdTeTotrbs;shRKas tUvTTYlxustUvcMeBaHkar
erobcM nig karbgajnUvr)aykarN_hirBavtrbs;xn dUcmanEcgkgc,ab;KNenyshRKas .
smasFatunananr)aykarN_hirBavt7> r)aykarN_hirBavteBjeljmYytUvmansmasFatudUcxageRkam
k> taragtulkarx> r)aykarN_lTplK> r)aykarN_bgajBI
1> karpas;brenAkgmUlniFimas;RTB b2> karpas;brenAkgmUlniFimas;RTB eRkABIRbtibtikarmUlFnCamYymas;
shRKas nig karEckcaymUlFneTAeGaymas;shRKasX> r)aykarN_clnasac;R)ak;g> eKalneya)ayKNeny nig r)aykarN_kMNt;Bnl; .
8> shRKastUv)anCMruj[bgajnUvr)aykarN_ } eRkABIr)aykarNhirBavt } mandUcCakartYtBinithirBavttamrykarRKb;RKgshRKas EdleFVIkarBiBNnanigBnl;BIlkNsMxan; TaMgLaynRbtibtikarhirBavtnigsanPaBhirBavtRBmTaMgPaBminc,as;las;EdlshRKastUvRbQmmuxedaHRsay. r)aykarN_dUcxagelIGacdak;bBalnUvkarBiniteLIgvijdUcCa k> kta nig \TiBlsMxan; EdlCH\TiBlelIRbtibtikarrYmmandUcCa karpas;brbriya
kasCMuvijshRKas kareqIytbrbs;shRKascMeBaHkarpas;brTaMgenaH nig pl
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr5
b:HBal;rbs;va RBmTaMgeKalneya)ayvinieyaKrbs;shRKasedIm,IEfrkSa nig eFVIeGayRbesIreLIgnUvRbtibtikarrbs;xnrYmTaMgeKalneya)ayEbgEckPaKlaP.
x> RbPBmUlniFirbs;shRKas eKalneya)aysmamaRtrvagbMNulnigmUlniFimas;RTBnig eKalneya)ayRKb;RKghaniPyrbs;shRKas .
K> kMlaMg nig FnFanrbs;shRKasEdltMlrbs;vamin)anqHbBaaMgenAkgtaragtulkarEdl)anerobcMtamsg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr6
k> fa GkRKb;RKg)ansMercfar)aykarN_hirBavt)anbgajTidPaBBitR)akd nsanPaBhirBavt RbtibtikarhirBavt nig clnasac;R)ak; rbs;shRKasBitR)akdEmn
x> fa xneKarBeTAtamlkxNtMrUvCasarvnTaMgGs;nsg;darKNenykm plb:HBal;hirBavtEdlbNalmkBIkargakecjBIsg;darKNenykm enAesIrEtRKb;kaleTsTaMgGs; karbgajTidPaBBitR)akdGacsMerc)anedaykareKarBtamnUvral;lkNCasarvnTaMgGs;nsg;darKNenykm kareRCIserIs nig karGnuvtn_nUvbNaeKalneya)ayKNenyTaMgLayEdl)anEcgnUvkg kfaxNTI 18
x> karbgajBIBtman rYmbBalTaMgeKalneya)ayKNeny enAkgrebobmYy EdlBtmanTaMgenaHCaBtmanmanlkNTak;TgKa KYr[Tukcit)an GaceFVIkareRbobeFob)an nig Gacyl;)an.
K> pl;nUvkMNt;bgajbEnmenAeBlEdllkxNtMrUvnsg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr7
14> kgkrNItictYcNas;Edlbgajfa karGnuvteTAtamlkxNtMrUvnsg;darKNenykm meFa)ayEdlnaMeGaykaleTsrbs;shRKas manPaBxusKaBI shRKasepSg
eTotEdleKarBtamlkxNtMrUvnsg;dar .
16> edaysarEt)anKitfakaleTsEdlTamTar[kargakecjBIkarmineKarBtamlkxNtMrUvnsg;darenaHmantictYceBk ehIytMrUvkarnkarmineKarBGacnwgkayCaRbFanbTmYysMrab;karCECkEvkEjk nig karvinicyCaGenamt ehtudUecHehIy vaKWCakarsMxan;Nas;
EdleyIgtUvdak;kMNt;bgaj[)anc,as;las;BIkarmineKarBenaHenAkgr)aykarN_hirBavtkareFVIdUecHnwgeFVIeGayGkeRbIR)as;Gacyl;)anfa shRKasmin)aneKarBtamral;lkxNCasarvnnsg;darKNenykm enAeBlEdlsg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr9
x> esckIRbkasCapvkarrbs;RkumRbwkSaCatiKNenynkm edIm,IvaytMlfa etIlkxNnirnrPaBndMeNIrkarGaCIvkmmanlkNsmRsb b minsmRsb GkRKb;RKgtUvBicarNaelIral;BtmanEdlrk)anTaMgGs;edIm,IRbemIlemIleTAmuxEdlmanryeBly:agtic 12 Excab;BIkalbriecTtaragtulkar . kMritnkarBicarNaGaRsyelIehtuBitrbs;krNInImYy . kgkrNIEdlshRKasmanRbvticMeNj kgRbtibtikarrbs;xn ehIymanlTPaBrYcCaeRsckgkarTTYl)anFnFanhirBavt eyIgGac
snidan)anfa mUldannirnrPaBndMeNIrkarGaCIvkmrbs;KNenyBitCaRtwmtUv edaymin)ac;TamTareGaymankarviPaKlMGiteLIy . kgkrNIepSgeTot munnwgsnidanfamUldannirnrPaBndMeNIrkarGaCIvkmmanPaBRtwmtUv GkRKb;RKgGactUvBicarNa[)anTUlMTUlayEfmeTotnUvktaCMuvij nig karrMBwgTuknUvPaBGaccMeNj)an KMeragkalbriecT n
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr10
karsgbMNul nig RbPBhirBavtCaskanuBlfI munnwgGHGagfa mUldannirnrPaBndMeNIrkarGaCIvkmmanlkNsmRsb.
karBicarNaTUeTA eKalkarN_KNenybgr
23> shRKasKYrerobcMr)aykarN_hirBavtrbs;xn edayQrelIeKalkarN_KNenybgrelIkElgEtBtmanTak;Tgnwgclnasac;R)ak; .
24> eTAtameKalkarN_KNenybgr Rbtibtikar b RBwtikarN_ TaMgGs; tUv)anTTYlsal;enAeBlEdlRbtibtikar b RBwtikarN_TaMgenaHekItmaneLIg BMuEmnenAeBl)anTTYl bcMNaysac;R)ak; b sac;R)ak;smmUleLIy ehIy RbtibtikarnigRBitikarN_TaMgenaHtUv)ankt;RtaenAkgbBaIKNeny nig raykarN_enAkgr)aykarN_hirBavtsMrab;
kariybriecTEdlmanTak;TgCamYyva. karcMNayEdl)anelIkeLIgkgr)aykarN_lTpltUverobcMeLIgedayQrelIeKalkarN_TMnak;TMngedaypal;rvag esahuy nig cMNUl xg;Cak;lak;NamYy tamrykardak;bnSIKarvag cMNUl nig cMNay . eTaHCaya:gNakI karGnuvtn_nUveKalkarN_bnSIKaminGnuBaat eGaymankarTTYlsal;FatuNamYyenAkgtaragtulkar EdlxusBIniymnysIBIRTBskm nig RTBGkmeLIy.
karBicarNaTUeTA eKalkarN_GcinyPaBnkarbgajBIr)aykarN_hirBavt
25> karbgaj nig karcat;fak;FatuenAkgr)aykarN_hirBavttUvEtmanPaBRsbKaBIkariybriecT mYy eTAkariybriecTmYyeTot evorElgEt
k> karpas;brCacMbgNamYykgRbtibtikarrbs;shRKas bkarBiniteLIgvijnUvkarbgajr)aykarN_hirBavt bgajfa karpas;brenHGaceFVIeGaykarbgajBIRBwtikarN_ b RbtibtikarmanPaBRtwmtUvCagmun b
x> karpas;brkarbgajtUv)ankMNt;edaysg;darKNenykm lTkm bkardkecjnUvGclkmCadMukMPYnNamYy bkarBiniteLIgvijnUvkarbgajr)aykarN_hirBavt Gacnwgpl;CaKMnitfa r)aykarN_hirBavttUvEterobcMtamrebobepSg .RbsinebITMrg;EdltUv)anBiniteLIgvijenaHTMngCatUvbneTot bRbsinebIrebobnkar
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr11
bgajepSgeTotmanRbeyaCn_ya:gBitR)akdenaH shRKastUvpas;brTMrg;nkarbgajr)aykarN_rbs;xn . enAeBlEdlmankarpas;brrYcehIy shRKastUveFVIkarcat;fak;nUvBtmaneRbobeFobeLIgvij edayGnuelamtamkfaxNTI 36 .
karBicarNaTUeTA sarvnPaB nig karsrubbBalKa27> ral;FatuCasarvnTaMgLay tUvraykarN_dac;edayELkenAkgr)aykarN_hirBavt . ral;
cMnYnTwkR)ak;EdlminEmnCasarvn tUvsrubbBalKaCamYynwgcMnYnEdlmanlkN bmuxgarRbEhlKa edaymincaM)ac;bgajdac;edayELkeLIy .
28> r)aykarN_hirBavtekItecjBIkarsrubbBalKanRbtibtikarCaeRcIneTAtamlkN nigmuxgarrbs;va. dMNak;kalcugeRkayenAkgdMeNIrkardak;srubbBalKa nig karcat;fak;KW
karbgajnUvTinnysrub nig cat;fak;rYc EdlbegIt)anCaFatueKal TaMgenAelIr)aykarN_hirBavt nig enAkgkMNt;sMKal;. ebIsinCaFatuEtkgNamYyminmanPaBCasarvneTFatuenaHtUvdak;rYmbBalCamYynwgFatudTeTotTaMgenAelIr)aykarN_hirBavt nig enAkgkMNt;sMKal;. FatuEdlmanPaBCasarvnmineBjelj edIm,IeFVIkarbgajdac;edayELkenAkgr)aykarN_hirBavt GacnwgmanPaBsarvnlmRKb;RKan;edIm,InwgeFVIkarbgajdac;edayELkenAkgkMNt;sMKal;nana.
29> kgbribTenH BtmantUv)ancat;TukCasarvn RbsinebIkarmin)aneFVIkMNt;bgajBtmanenaHGacCH\TiBlminldl;karsMerccitEpkesdkicrbs;GkeRbIR)as; EdlBwgEpkelImUldanBtmanEdlmankgr)aykarN_hirBavt . sarvnPaBGaRsyelITMhM nig lkNnFatuEdlykmkeFVIkarvinicyenAkgkaleTsNamYy enAeBlEdlFatuenaHmin)anykmkGnuvt. edIm,IeFVIkarEbgEckfa etIFatumYy b FatubUkbBalNamYy manPaBCasarvn bya:gNaenaH GkRKb;RKgtUveFVIkarvaytMlnUv lkN nig TMhMrbs;FatuenaHCamYyKa .
GaRsyelIkaleTsCak;Esg TaMglkN nig TMhMnFatuenaHGacykeFVICaktakMNt;)an. ]TahrN_ FatuRTBskmktCn rYmCamYylkNnigmuxgardUcKatUvdak;bBalKaebIeTaHCaFatuRTBskmktCnenaHmancMnYneRcInkeday. ebIeTaHCaya:genHkI FatuEdlmanTMhMFM nig EdlmanlkN b muxgar xusKa tUv)anbgajdac;edayELkBIKa .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr12
30> eKalkarN_sIBIsarvnPaBEcgfa eyIgGacnwgmin)ac;eKarBtamlkxNtMrUvnsg;darKNenykm RTBskm nig RTBGkmmintUvkat;kgKaeLIy elIkElgEtkarkat;kgenaH tUv)antMrUv b
GnuBaatedaysg;darmYyepSgeTotnsg;darKNenykm FatucMNUl nigcMNaytUvkat;kgKaEtenAeBl
k> Edlsg;darKNenykm EdltMlcMeNj tMlxat nigkarcMNayepSgEdlekItecjmkBIRbtibtikar nigRBwtikarN_dUcbRsedogKaminmanPaBCasarvn . cMnYnTaMgenaHtUv)andak;bBalKaedayGnuelamtamkfaxNTI 28 .
33> vaCakarsMxan;Nas; EdlTaMgRTBskmnigRTBGkm TaMgcMNUlnigcMNaytUv)antMrUveGayeFVIr)aykarN_dac;edayELkBIKa ebIsinFatuTaMgenaHmanPaBCasarvn. karkat;kgenAkgr)aykarN_lTpl b kgtaragtulkar GaceFVIeTA)an elIkElgEtkarkat;kgenaH
minqHbBaaMgBIxwmsarnRbtibtikar b RBitikarN_nana EdlGaceFVIeGayGkeRbIR)as;r)aykarN_yl;minsUvc,as;nUvRbtibtikarEdlekItman nig Bi)akkgkarvaytMlclnasac;R)ak;naeBlGnaKtrbs;shRKas. karraykarN_RTBskmtamcMnYnsuTminEmnCakarkat;kgeT ]TahrN_ kardksMviFanFnsMrab;sniFi nig sMviFanFnsMrab;\NeTyCab;sgSy .
34> R)ak;cMNUltUv)anTamTar[eFVIkarvaytMledayEpktamtMlTIpSarEdl)anTTYl b tMlEdlGacTTYl)an ehIyykmkeFVIkarBicarNapgEdrnUvkarbBaHtMlBaNiCkm nig
bsidkmbrimaNEdlshRKas)anpl;eGay. kgskmPaBCaFmta shRKaskbegItnUvRbtibtikarepSgeTotEdlminCYydl;karbegItcMNUl EtkmanlkNCYyrkSaskmPaBrkcMNUlenH . lTplnRbtibtikarenHtUvbgaj enAeBlEdlkarkMNt;bgajenHqHbBaaMg
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr13
BIxwmsarnRbtibtikar nig RBwtikarN_ edayeFVIkarsrubcMNUlCamYynwgcMNaynanaEdlekItecjBIRbtibtikarEtmYy. ]TarhrN_
k> cMeNj nig xatbNalmkBIkardkecjnUvGclkm edayrYmbBalTaMgtMlnkar
bNak;Tun nig RTBskmRbtibtikar tUv)aneFVIeLIgedayyk plBIkarlk; dkecjtMlKNenyrbs;RTBskmenaH nig cMNaysMrab;karlk;EdlBak;Bn .
x> karcMNayEdltUvTUTat;sgtamkarRBmeRBog CamYyPaKITI bI ]TahrN_ dUcCakicRBmeRBogCYlbn tUvykeTATUTat;CamYynwgkarTUrTat;sgEdlBak;Bnnana.
K> FatuvisamBaGactUvykeTAbgajtamtMlsuTbnab;BIkarbg;Bn nig PaKkmG,PaKnig bgajtMldulkgkMNt;sMKal;.
35> bEnmBIenH cMeNj nig xatEdlekItecjmkBIRbtibtikarEdlmanlkNRbhak;RbEhlKarbs;RkumEtmYy tUvbgajtammUldantMlsuT ]TahrN_dUcCa cMeNjbxatBIkarbrR)ak; bcMeNj-xatelIplbRthirBavtEdlrkSaTukedIm,IeFVIBaNiCkm . eTaHCay:agNakeday karcMeNjbxat enH tUv)anraykarN_dac;edayELk RbsinebITMhM lkN bkarekIteLIgrbs;vaenaH tMrUveGayeFVIkarkMNt;bgajdac;edayELk edaysg;darKNenykm evorElgEtsg;darKNenykm enAkgkrNIxH BtmanEbbGFib,ayEdlmanbgajenAkgr)aykarN_hirBavtsMrab;kariybriecTmun GacenAmanbnPaBBak;BnCamYykariybriecTbcb,n . ]TahrN_ karGFib,aylMGitGMBICMelaHpvc,ab;kngmk EdllTplenAminTan;c,as;las;enAcugkariybriecTmun nig CMelaHEdlminTan;)anedaHRsayeGayeRsc)ac;enaH nwgtUvelIkykmkbgaj
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr14
enAkgkariybriecTbcb,n . GkeRbIR)as;r)aykarN_hirBavtTTYl)anplRbeyaCn_BIBtmanEdlbgajnUvPaBminc,as;las;BIkariybriecTmun nig CMhanndMeNaHRsayenAkgkariybriecTfI edIm,IedaHRsayPaBminc,as;las;enaH .
38> enAeBlkarbgaj b karcat;fak;FatuenAkgr)aykarN_hirBavttUv)anEkERbenaH tYelxeRbobeFobktUvEtcat;fak;eLIgvijEdr - elIkElgEtkgkrNIEdlminGaceFVIeTA)an -edIm,IFanadl;kareRbobeFobCamYynwgBtman nakariybriecTbcb,n nig kareRbobeFobBIlkNcMnYn nig ehtuplnkarcat;fak;eLIgvijEdltUv)aneFVIkarsMKal; . kgkrNIEdlminGaceFVIkarcat;fak;eLIgvijnUvtYelxeRbobeFob)an shRKastUveFVIkMNt;bgajBIehtuplEdlxnmin)ancat;fak;eLIgvij nig BIlkNnkarpas;brEdlshRKas)aneFVI ebIsinCatYelxeRbobeFob enaHtUv)ancat;fak;eLIgvij .
39> GacmankaleTsxHBMuhuclTPaB[eFVIcMNat;fak;eLIgvijnUv BtmaneRbobeFobedIm,IeGaysmRsbCamYynwgkariybriecTbcb,n)an . ]TahrN_ shRKasmin)anRbmUlBtman kalBIkariybriecTmuneTAtamviFImYyEdlGaceGayshRKasGaceFVIkarcat;fak;eLIgvij)an ehIyshRKaskminGacbegIteLIgvijnUvBtmanTaMgenaH)anEdr . enAkgkaleTsEbbenH lkNnkarEktMrUveTAelItYelxeRbobeFobenaH tUv)anbkRsaykgkMNt;sMKal; .
TMrg;nigxwmsar buBVkfa
40> sg;darenHtMrUveGaymankarkMNt;bgajCak;lak;enAelIr)aykarN_hirBavt tMrUveGaykMNt;bgajnUvFatueKalepSgeTotTaMgenAkgr)aykarN_hirBavt nig enAkgkMNt;sMKal;.sg;darenHkmanEcgkg]bsm sg;darenHeRbIBak :kMNt;bgaj : kgnyTUlMTUlaymYy ehIyeRbIBakenHsMedAdl;Fatu
TaMgLaymanbgajenAkgr)aykarN_hirBavt kdUcCaenAkgkMNt;sMKal;nr)aykarN_hirBavt . kMNt;bgajEdltMrUvedaysg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr15
edayGnuelamtamral;lkxNtMrUvnsg;darTaMgenaH . evorElgEtman x TaMgLayNaEdlEcgpyBIsg;darenH b sg;dardTeTot karkMNt;bgajTaMgenaHnwgtUveFVIeLIgenAelIr)aykarN_hirBavt b enAkgkMNt;sMKal; .
TMrg;nigxwmsar buBVkfa GtsBaaNnr)aykarN_hirBavt42> r)aykarN_hirBavttUvmanGtsBaaN nig Ejkecjdac;edayELk BIBtmandTeTotEdl
e)aHpSayenAkgksarrbs;shRKas .
43> sg;darKNenykm eQaHrbs;shRKasEdleFVIkarraykarN_ b karkMNt;epSgeTotsMrab;sMKal;shRKas
x> faetIr)aykarN_hirBavtenaHRKbdNb;shRKasEtmYy b shRKasCaRkum
K> kalbriecTtaragtulkar b kariybriecTEdlRKbdNb;r)aykarN_hirBavtsMxan;eGayEtsmRsbeTAnwgsmasFatuEdlBak;BnenAkgr)aykarN_hiBavt .
X> rUbiyvtraykarN_ nigg> ktarUbiyvtntYelxkgr)aykarN_hirBavt .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr16
45> CaFmta eyIgGacbMeBjnUvlkxNtMrUvdUcmanEcgenAkgkfaxN 44 )anedayeFVIkarbgajelIk,alTMBr nig k,alkUeLannTMBrnImYyrbs;r)aykarN_hirBavt . shRKastMrUv[mankarviinicykgkarkMNt;nUvviFIdRbesIrbMputkgkarbgajBtmanRbePTdUcenH .
46> r)aykarN_hirBavtGacnwgeFVIeGaygayyl;Cag RbsinebIeyIgeFVIkarbgajnUvBtmanCakta xg;Ban; b lan nrUbiyvtraykarN_ . kareFVIEbbenHGacTTYlyk)an luHRtaEtmankMritnPaBCak;EsgkgkarbgajehIyBMumanBtmanBak;BnNamYy)at;bg;enaH .
TMrg;nigxwmsar buBVkfa kariybriecTnkarraykarN_
47> r)aykarN_hirBavttUvdak;bgajya:gticNas;mYyqaMmg . enAkgkrNIelIkElgmYycMnYnenAeBlEdlkalbriecTtaragtulkarrbs;shRKaspas;br ehIyr)aykarN_hirBavttUv
)anbgajeLIgsMrab;rykalEvgCag b xICagmYyqaMenaH shRKastUvEteFVIkMNt;bgajnUvkariybriecTEdlRKb;dNb;r)aykarN_hirBavt
k> ehtuplEdlnaMeGayeRbIkariybriecTEdlmanrykalxusBImYyqaM
x> karBitEdlfa tYelxeRbobeFob n r)aykarN_lTpl r)aykarN_bMlas;brmUlniFimas;RTB r)aykarN_clnasac;R)ak; nig kMNt;sMKal;nanaEdlBak;BnenaH
minGaceFVIkareRbobeFob)aneLIy.48> kgkrNIelIkElgmYycMnYn shRKastUv)antMrUveGaybsMerceGaypas;brkariybriecT
taragtulkarrbs;xn ]TahrN_ dUcCabnab;BIeBlEdlshRKastUv)anshRKasmYyepSgeTotEdlmankalbriecTtaragtulkarxusKaeFVIlTkm . enAkgkrNIEbbenH vaCakarsMxan;Nas;EdlGkeRbIR)as;BtmanhirBavttUvdwgfa tYelxEdlbgajsMrab;kariybriecTbcb,n nig tYelxeRbobeFobenaH minGaceRbobeFobKa)aneLIy ehIymUlehtu
npas;brkalbriecTtaragtulkar k tUv )anBnl;bkRsaypgEdr.TMrg;nigxwmsar buBVkfa karkMNt;eBlevlasMrab;karerobcMr)aykarN_
49> plRbeyaCn_nr)aykarN_hirBavtnwgtUv)an)at;bg; ebIsinCamin)anerobcMvarYcral; sMrab;GkeRbIR)as;enAkgryeBlsmrmmYybnab;BIkalbriecTtaragtulkarenaHeT. c,ab;
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr17
KNenynRBHraCaNacRkkm shRKasnImYytUveFVIkarcat;fak;dac;BIKarvagRTBskmryeBlxI nig RTBskmryeBlEvg nig rvagRTBGkmryeBlxI nig RTBGkmryeBlEvgenAelIr)aykarN_hirBavt .
51> shRKastUveFVIkMNt;bgajcMeBaHFatuRTBskm nig RTBGkmnImYy EdlrYmbBalnUvcMnYnEdlrMBwgfanwgtUv)anRbmUlmkvij b tUvTUTat;TaMgmunnigTaMgeRkayryeBldb;BIrExrab;cab;BIkalbriecTtaragtulkar BIcMnYnEdlrMBwgfanwgtUv)anykmkvij b tUvTUTat;
eRkayryeBldb;BIrExenaH .
52> enAeBlEdlshRKasmYyeFVIkarpt;pg;TMnij b pl;esvakmepSgenAkgxYbRbtibtikarc,as;las;mYy karcat;fak;dac;edayELkBIKarvagRTBskm nig RTBGkmryeBlEvgnigryeBlxIenAelItaragtulkarGacpl;nUvsarRbeyaCn_dl;GkeRbIR)as;edayshRKastUveFVIkarEbgEckeGaydac;rvagRTBskmsuTEdleFVIcracrCanirnkgPaBCaTunclt BIRTBskmEdleRbIkgRbtibtikarryeBlEvgrbs;shRKas . vakbBaak;pgEdrBIRTB
skmEdlrMBwgfanwgtUvlk;ecjenAkgxYbRbtibtikarryeBlxI nig BIRTBGkm Edlnwgdl;eBlsMrab;TUTat;enAkgryeBldUcKa .
53> BtmansIBIfdl;kMNt;nRTBskm nig RTBGkm KWmansarsMxan;Nas;sMrab;eFVIkarvaytMlsac;R)ak;gayRsYl nig saFnPaBrbs;shRKas. fdl;kMNt;tUvsgTaMgrbs;RTBskmhirBavt nig RTBGkmhirBavt tUvEtmaneFVIkMNt;bgaj . RTBskmhirBavtrYmmanKNnIGtifiCn nig KNnItUvTTYlepSgeTot. cMENkRTBGkmhirBavt
rYmmanKNnIGkpt;pg; nig KNnItUvsgepSgeTot . BtmanTak;TgnwgkalbriecTEdl)anrMBwgTuknkarRbmUlmkvij nig karTUTat;nUvRTBskm nig RTBGkmEdlminEmnCarUbiyvt dUcCasniFi nig sMviFanFnkCaRbePTBtmanEdlmansarRbeyaCn_Edr .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr18
]TahrN_ shRKastUveFVIkMNt;bgajGMBIcMnYnnsniFiTaMgLayEdl)anrMBwgfanwg)anplRtlb;mkvij eRkayryeBlmYyqaM bnab;BIkalbriecTtaragtulkar .
TMrg;nigxwmsar taragtulkar RTBskmryeBlxI
54> RTBskmtUvcat;fak;CaRTBskmryeBlxI kgkrNIEdlva
k> tUv)anrMBwgfaGactUvlk;ecjCasac;R)ak; b tUv)anrkSaTuk sMrab;lk; b sMrab;eRbIR)as; enAkgxYbRbtibtikarCaRbRktIrbs;shRKas .
x> tUv)anrkSaTukCacMbgsMrab;eKalbMNgeFVIBaNiCkm b sMrab; ryeBlxINamYyehIyEdl)anrMBwgfaGacnwgtUvlk;ecjCasac;R)ak;enAkgryeBl db;BIrEx bnab;
BIkalbriecTtaragtulkar .K> Casac;R)ak; b Casac;R)ak;smmUl EdlGaceRbIR)as;edayKankarhamR)am.
RTBskmEdlepSgBIenHtUvcat;fak;CaRTBskmryeBlEvg .
55> sg;darenHeRbIBak :ryeBlEvg : sMedArYmbBalRTBskmrUbI RTBskmGrUbI RTBskmRbtibtikar nigRTBskmhirBavtTaMgLayNa EdlmanlkNCaryeBlEvg . BMuman
karhamR)ammineGayeRbIBakdTeToteLIy sMxan;eGayEtGtnyrbs;vamanPaBc,as;las; .
56> xYbRbtibtikarrbs;shRKasmYyKWCaryeBlEdlenAcenaHeBl BIkareFVIlTkmvtFatuedImcUleTAkgdMeNIrkarGaCIvkm rhUtdl;eBltUv)anlk;ecjCasac;R)ak; b ksarEdlGacykmkTUTat;Casac;R)ak;)an . RTBskmryeBlxIrYmmansniFi nig KNnIGtifiCnEdltUv)anlk;ecj )aneRbIR)as; nig )ansMercecjCasac;R)ak;enAkgxYbRbtibtikarCa
RbRktIrbs;shRKasebIeTaHCavamin)anrMBwgfa nwgtUv)anecjCasac;R)ak;kgryeBl db;BIrExcab;BIkalbriecTtaragtulkarkeday. bNtMNagRTBvinieyaKEdlGaclk;elITIpSar tUv)ancat;fak;CaRTBskmryeBlxIebIsinCavarMBwgfa nwgGaclk;ecjCasac;R)ak;
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr19
kgryeBldb;BIrExbnab;BIkalbriecTtaragtulkar ebImindUecaHeT tUvcat;fak;faCaRTBskmryeBlEvg .
TMrg;nigxwmsar taragtulkar RTBGkmryeBlxI
57> RTBGkmtUvcat;fak;CaRTBGkmryeBlxI kgkrNIEdlva k> CaRTBGkmEdltUv)anrMBwgfanwgtUvTUTat;enAkgxYbRbtibtikarN_CaRbRktIrbs;
shRKas .x> CaRTBGkmEdltUvdl;eBlTUTat;kgryeBldb;BIrEx bnab;BIkalbriecTtarag
tulkar .
RTBGkmepSgeTottUvcat;fak;CaRTBGkmryeBlEvg .
58> RTBGkmryeBlxItUv)ancat;CMBUktamviFIRsedogKanwgRTBskmryeBlxIEdr . RTBGkmryeBlxImYycMnYn dUcCaKNnIGkpt;pg; cMNaybgrsMrab;laPkarbuKlik nigcMNayRbtibtikar begIt)anCaEpkmYynTuncltEdlykmkeRbIenAkgxYbRbtibtikarCaRbRktIrbs;GaCIvkm. FatuRbtibtikarTaMgenaHtUv)ancat;fak;CaRTBGkmryeBlxI ebIeTaHCavatUvdl;eBlTUTat;eRkayryeBldb;BIrEx cab;BIkalbriecTtaragtulkarkeday.
59> RTBGkmryeBlxIxHeTot mintUv)anTUTat;enAkgxYbRbtibtikarCaRbRktIrbs;shRKaseLIy b:uEnnwgtUvdl;eBlTUTat;kgryeBldb;BIrExcab;BIkalbriecTtaragtulkar .]TahrN_dUcCa cMENkryeBlxInbMNulmankarR)ak; \NTanelIssmtulrbs;FnaKarPaKlaPtUvbg; BnelIR)ak;cMNUl nig KNnItUvbg;minEmnBaNiCkmepSg. bMNulmankarR)ak;pl;nUvhirBab,TansMrab;eFVICaTuncltkgryeBlEvgmYy ehIyEdlminTan;tUvdl;eBlTUTat;kgryeBl db;BIrEx tUvcat;TukCaRTBGkmryeBlEvg .
60> shRKastUvbneFVIkarcat;fak;bMNulmankarR)ak; CaRTBGkmryeBlEvg ebIeTaHCaenAeBlEdlbMNulenaHtUvdl;eBlTUTat;kgryeBl db;BIrEx cab;BIkalbriecTtaragtulkarkeday RbsinebI
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr20
k> GayukaledImrbs;vaEvgCagdb;BIrEx
x> shRKasmaneKalbMNgcg;eFVIhirBab,TaneLIgvijelIbMNulkgryeBlEvg
K> eKalbMNgxagelIrbs;shRKastUv)anKaMRTedaykicRBmeRBogedIm,I eFVIhirBab,
TaneLIgvij bedIm,IkMNt;eLIgvijnUvkalbriecTnkarsgbMNulnana Edl)aneFVIeLIgmuneBlEdlr)aykarN_hirBavt tUv)anGnumt .
ral;cMnYnRTBGkmEdltUv)andkecjBIxg;RTBGkmryeBlxI edayGnuelamtamkfaxNenH rYmCamYynwgBtmanKaMRTdl;karbgajenH tUvEtykeTAeFVIkMNt;bgajenAkgkMNt;sMKal;ntaragtulkar .
61> bMNulmYycMnYnEdltUvdl;eBlsgenAkgxYbRbtibtikarbnab; EdlGacnwgrMBwgfa nwgtUv)anTTYlkareFVIhirBab,TansarCafI bktUv)anbnkicRBmeRBogeLIgvijedIm,IeGayRsbeTAtamkarsMerccitrbs;xn ehIyehtudUecH shRKasmintUvrMBwgfatUveRbITuncltrbs;shRKaseLIy . bMNulEbbenHtUv)ancat;Tukfa )anbegItCaEpkmYynhirBab,TanryeBlEvgrbs;shRKas ehIybMNultUvcat;fak;CaRTBGkmryeBlEvg. eTaHCaenAkgsanPaBEdlshRKasBMuGaceFVIhirBab,TaneLIgvijtamkarsMerccitrbs;xn)aneTdUcCakgkrNIEdlKankicRBmeRBogedIm,InwgeFVIhirBab,TaneLIgvijCaedIm shRKas
minGaccat;Tukfa kareFVIhirBab,TaneLIgvijenaHGacnwgekItmanCasVyRbvti)aneLIyehIybMNulenaHtUv)ancat;faCaRTBGkmryeBlxI evorElgEtkarbBab;nUvkicRBmeRBogeFVIhirBab,TaneLIgvij tUv)aneFVIeLIgmuneBlGnumtr)aykarN_hirBavt edaypl;nUvPsutagfa RTBGkmenH)ancuHenAkgkalbriecTtaragtulkarmanryeBlEvgBitEmn.
62> kicRBmeRBogkmIxHtMrUveGayGkxITTYlyl;;RBmfa bMNulenH nwgtUvsgtamkarTamTarrbs;mas;bMNul ebIsinCaGkxImineKarBelIlkxNEdlTak;TinnwgsanPaBhirBavtrbs;
GkxI . enAkgkaleTsEbbenH RTBGkmTaMgenaHtUv)ancat;fak;CaRTBGkmryBlEvgEtkgkrNI
k> muneBlGnumtnUvr)aykarN_hirBavt mas;bMNul)anyl;RBmfanwgminTamTareGaymankarsgkmI edaysarEtkarmineKarBtamkicRBmeRBogkmI.
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr21
x> vanwgminGacekIteLIgnUvkarmineKarBCabneToteLIy enAkgryeBldb;BIrExcab;BIkalbriecTtaragtulkar .
TMrg;nigxwmsar taragtulkar BtmanEdltUvbgajenAelItaragtulkar
63> CaGb,brima taragtulkartUvbgajcMnYntYelxnFatueKalTaMgLaydUcxageRkam
k> RTBsm,ti eragcRk nig htbkrN_
x> RTBskmGrUbI
K> RTBskmhirBavt eRkABIcMNuc X> c> nig q>
X> tMlnkarbNak;TunEdlKNnatamviFisaRsmUlniFimas;RTBg> sniFi
c> KNnIGtifiCn nig KNnItUvTTYlepSgeTot
q> sac;R)ak; nigsac;R)ak;smmUl
C> KNnIGkpt;pg; nig KNnItUvbg;dTeTot
Q> xg;BnGkm nigskm
j> sMviFanFn
t> bMNulryeBlEvgmankarR)ak;
f> PaKkmGb,PaK
T> mUlFn)ane)aHpSay nig TunbMrug .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr22
64> FatueKal cMNgeCIg nig srubrg tUv)anbgajbEnmeTotenAkgtaragtulkar enAeBlEdlsg;darKNenykm sg;darenHminmankMNt;nUvlMdab; b TMrg;EdltUveFVIkarbgajFatuNamYyeLIy . kfaxN63 RKan;EtEcgnUvtaragFatuEdlmanlkNnigmuxgarxusKa ehIyEdlKYrEteFVIkarbgajedayELkBIKaenAkgtaragtulkar . TMrg;KMrUmanEcgenAkg]bsm FatueKalnanatUv)andak;bEnm enAeBlEdlsg;darepSgeTotnsg;darKNenykm edayGnuelamtamlkN nig Rbtibtikarrbs;shRKas karBiBNna nig lMdab;nFatuGactUveFVIkarEkERbedIm,Ipl;nUvBtmanEdlcaM)ac; edIm,ICYyeGayGkeRbIR)as;mankaryl;dwgCaTUeTAmYysIBIsanPaBhirBavtrbs;shRKas . ]TahrN_FnaKarmYyEkERbkarBiBNnadUcxagelI edIm,IGnuvteTAtamtMrUvkarTaMgLayenAkg
sg;darEdlEcgGMBIFnaKar .66> karvinicyfa FatubEnmTaMgLaytUvbgajedayELk bGt; KWEpkelIkarkMNt;elI
k- lkN PaBgaydUrCasac;R)ak; nig PaBCasarvn nRTBskm PaKeRcInnaMeGaymankarbgajdac;edayELkBIKa rvag RTBskmrUbiyvt nig minEmnrUbiyvt nigRTBskmryeBlxI nig ry eBlEvg .
x- muxgarnFatuTaMgenaHkgshRKas naMeGaymankarbgajdac;edayELkBIKa Ca
]TahrN_ rvagRTBskmRbtibtikar nig hirBavt sniFi KNnItUvTTYl nigsac;R)ak; nig sac;R)ak;smmUl .K- cMnYnTwkR)ak; lkN nig ryeBlrbs;RTBGkm eFVIeGaymankarbgajeday
ELkBIKa Ca]TahrN_ rvagbMNulmankarR)ak; nig KankarR)ak; nig sMviFanFnEdl)ancat;fak;CaryeBlxI nig Evg tamkarsmRsb .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr23
67> RTBskm nig RTBGkmEdlmanlkN nig muxgarxusKaenaH eBlxHtUvmanmUldanvas;EvgepSgKaEdr. ]TahrN_ fak;nRTBsm,ti eragcRk nig htbkrN_ GacnwgtUv)anKNnaeTAtamfedIm b tamkarvaytMleLIgvij . kareRbIR)as;mUldanvas;EvgepSg KacMeBaHRTBskmxusKa eFVIeGaylkN nig muxgar nRTBskmTaMgenaHxusKaEdr dUecH
ehIy bNaFatueKalnRTBskmTaMgenaHtUvEteFVIkarkMNt;bgajdac;BIKaEdr .
TMrg;nigxwmsar taragtulkar BtmanEdlGacbgajkg taragtulkar bkgkMNt;sMKal;
68> shRKastUvkMNt;bgajkgtaragtulkar b kgkMNt;sMKal;taragtulkar nUvkarcat;fak;rgnFatueKalEdltUv)anbgajnig)ancat;fak; tamEbbbTsmRsbeTAnwgRbtibtikar
rbs;shRKas. kgkrNIsmRsb FatueKalnImYy tUvcat;fak;rg tamlkNrbs;va nigKNnItUvbg; nig tUvTTYlBIshRKasem BIRkumhunsaxa BIRkumhunrg nig sm BtmanlMGitrbs;cMNat;fak;rg Gacbgajkgtaragtulkar b kMNt;sMKal; edayEpktamlkxNtMrUvnsg;darKNenykm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr25
x- lTplmkBIskmPaBRbtibtikarK- esahuyhirBavtX- karEbgEckcMeNj nig xatrbs;Rkumhunrg nig sm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr26
TMrg;nigxwmsar r)aykarN_lTpl BtmanGacbgajkgr)aykarN_lTplb kgkMNt;sMKal;
73> shRKas tUveFVIkarbgajkgr)aykarN_lTpl b kgkMNt;sMKal;cMeBaHr)aykarN_lTpl nUvkarviPaKxg;cMNayedayeFVIkarcat;fak;eTAelIlkN nig muxgarxg;cMNayTaMgLayrbs;shRKas.
74> shRKas tUv)anCMrujeGaybgajkgr)aykarN_lTplnUvkarviPaKxg;cMNay dUcmankgkfaxNTI 73 xagelI.
75> xg;cMNaytUv)antMrUveGayeFVIkarcat;fak;rgbEnmeTotedImI,bBaak;BIsmasFatuRbtibtikar
hirBavtmYycMnYnEdlGacmanlkNxusKa dUcCa esrPaBhirBavt skanuBlelItMlelIsbtMlxVH nig PaBGacBakrN_)an . manviFIsaRsBIry:agkgkarpl;BtmanTaMgenH.
76> karviPaKTI 1 KWEpktamviFIsaslkNncMNay. cMNayTaMgLaytUv)ansrubbBalKaenAkgr)aykarN_hirBavtedayEpktamlkNrbs;va ]TahrN_ cMNayrMelaHTijsMPar cMNaydwkCBan R)ak;QlnigR)ak;ebovtSr_ cMNaaypSayBaNiCkm ehIyenAkgshRKas cMNayTaMgenHmintUv)aneFVIkarEbgEckCafItammuxgarrbs;vaeLIy .
viFIsasenHgayRsYlsMrab;shRKasFuntUcykmkGnuvt eRBaHvaKankarcaM)ac;kgkarEbgEckcMNayRbtibtikartamkarcat;fak;tammuxgareT. ]TahrN_ karcat;fak;edayeRbIviFIsaslkNcMNay mandUcteTA
cMNUl X
cMNUlBIRbtibtikarepSg X
bMErbMrYlKNnIsniFi nplitplsMercnig kargarkMBugdMeNIrkar XvtFatuedIm nig sMParEdl)aneRbIR)as; X
cMNaybuKlik X
cMNayrMelaH X
cMNayRbtibtikarepSg X
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr27
cMNayRbtibtikarsrub (X)
cMeNjBIskmPaBRbtibtikar X
77> bMErbMrYlplitplsMerc nig kargarkMBugdMeNIrkarkgkariybriecT tMNageGaykarEksMrYl
mYycMeBaHkarcMNayelIplitkmedImI,qHbBaaMgeGayeXIjfa plitkm)anbegInkMritsniFib karlk;elIsBIplitkm tUv)anbnykMritsniFi .
78> karviPaKTI 2 KWEpktamviFIsasmuxgarcMNay b viFIsasfedImlk; . karviPaKTI 2 enHtUv)ancat;fak;cMNayeTAtammuxgarcMNayEdlCaEpknfedImlk; karEckcay bskmPaBrd)al. karbgajtamviFIsasTI 2 enH EtgEtpl;nUvBtmanEdlBak;BneGaydl;GkeRbIR)as;)aneRcInCagkarcat;fak;cMNaytamlkN b:uEnkarEbgEckfedImlk;eTA
tammuxgarenH GaceFVI)anedaysarvaBak;BnnwglkNvinicyCaeRcInEdlshRKas)aneFVIkarBicarNa. ]TahrN_nkarcat;fak; edayeRbIviFIsasmuxgarcMNaymandUcteTA
cMNUl XfedImlk; (X)
cMeNjdul X
cMNUlBIRbtibtikarepSgX
esayhuyEckcay (X)
cMNayrd)al (X)
cMNayRbtibtikarepSg (X)
cMeNjBIskmPaBRbtibtikar X
79> shRKasEdlcat;fak;cMNaytammuxgartUvkMNt;bgajBtmanbEnm sIBIlkNn
cMNaynana dUcCa cMNayrMelaH nig cMNaybuKlik.
80> kareRCIsykviFIsasviPaKmYykgcMeNamviFIsasviPaKtamfedImlk; nig viFIsasviPaKtamlkNcMNay KW EpkelIkta]sSahkm nig lkNrbs;GgPaB. viFIsasTaMgBIrenHbgajdUcKa BIfedImEdleKrMBwgfa fedImenHnwgeFVIeGaypas;bredaypal; b eday
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr28
Rbeyaldl;kMritnkarlk; b kMritplitkmrbs;shRKas. edaysarkarbgajtamviFIsasnImYy manlkNxusKaeTAtamRbePTepSgKanshRKas sg;darenHtMrUveGayshRKasTaMgLay eFVIkareRCIsyknUvkarcat;fak;NamYyrvagkarcat;fak;TaMgBIrEdlbgajBIktaRbtibtikarsmRsbeTAtamlkNrbs;xn. eTaHbIya:gNakeday edaysar
EtBtmansIBIlkN cMNaymansarsMxan;sMrab;karBakrN_clnasac;R)ak;naeBlGnaKt kMNt;bgajbEnmtMrUveGayeFVIeLIgenAeBlEdleFVIkarcat;fak;fedImlk;Edl)anykmkeRbIR)as;.
81> shRKastUvkMNt;bgajTaMgkgr)aykarN_lTplnigkMNt;sMKal;kgkariybriecT nkareFVIr)aykarN_hirBavt nUvtMlPaKlaPkgmYyPaKhun PaKlaPEdl)anesI b )anRbkas.
TMrg;nigxwmsar bMErbMrYlmUlniFimas;RTB
82> shRKastUvbgajr)aykarN_mYyepSgeTot Edlbgaj BI k- cMeNj b xatsuTkgkariybriecTx- FatunImYyn cMNUl nig cMNay cMeNj b xat EdltUv )anTTYlsal;eday
pal;kgmUlniFimas;RTB nig tMlsrubnFatueKalTaMgenH eTAtamkartMrUvn
sg;darnana.K- plb:HBal;bgrnkarpas;breKalneya)ayKNeny nig karEktMrUvkMhusqg
Edl)aneFVIniytkmelIsmtuledImRKanKNnIlTpleyagCafI .
bEnmBIenH shRKastUvbgajenAkgr)aykarN_lTpl b enAkgkMNt;sMKal;nr)aykarN_lTpl nUv
X- RbtibtikarmUlFnCamYymas;shRKas nig karEbgEckeGayeTAmas;shRKas
g- smtulcMeNj b xatbUkeyagenAedImkariybriecT nig enAkalbriecTtaragtulkar nig clnacMeNj b xatkgkariybriecT
c- karsMrbsMrYlrvagtMlKNnIbUkeyagnmUlFn buBVlaPPaKhun nig TunbMrugnImYy enAedIm nig cugkariybriecT edaybgajclnarbs;KNnI nImYydac;BIKa.
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr29
83> bMErbMrYlmUlniFimas;RTB rbs;shRKasrvagkalbriecT BIr ntaragtulkar qHbBaaMgeGayeXIjnUvkMeNIn b tMhyRTBskmsuT b ePaKRTBsuTkgkalbriecTmYyEdlkMNt;eRkameKalkarN_vas;EvgCak;lak;Edl)anGnumt nig kMNt;bgajkgr)aykarN_hirBavt. elIkElgEtbMErbMrYlTaMgLayNaEdl)anmkBIRbtibtikarCamYyPaKTunik dUcCa
karcUlrYmkgmUlFn nig PaKlaPCaedIm bMErbMrYlTUeTAnmUlniFimas;RTB tMNagnUvcMeNj nig xat srubEdlrk)anBIskmPaBrbs;shRKaskgkariybriecT.
84> FatuTaMgGs;nxg;cMNUl nig xg;cMNayEdlTTYlsal;kgkariybrieecT tUveFVIkarkt;RtaedImI,KNnacMeNj b xatsuTkgkariybriecT evorElgEtsg;darKNenykm manmeFa)aymYycMnYnkgkarbMeBjtamlkxNtMrUvEdlmanEcgkgkfaxNTI 82 xagelI. meFa)aymYyKWeFVItamTMrg;kUelanEdlEksMrYlrvagsmtulcug nig edImRKanFatunImYy kgKNnImUlniFiPaKTunik EdlkgenaHmanFatuBI k dl; c. meFa)ayepSgeTotKWtUvbgajsmasFatuepSgeTot EdlCasmasFatumYyEpknr)aykarN_hirBavtEdlbgajEtFatukgcMNuc k dl; K b:ueNaH. eRkamCMerIsTIBIrenH FatuepSgeTotEdlmankgcMnuc X dl; c KWtUvkMNt;bgajkgkMNt;sMKal;nr)aykarN_hirBavt. meFa)ay
TaMgBIrenHmanbgajkg]bsm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr31
90> CaFmta kMNt;sMKal;TaMgenHtUv)anbgajtamlMdab;dUcmanerobrab;xageRkam EdlkarbgajrebobenHGacCYyeGayGkeRbIR)as;Gacyl;dwgBIr)aykarN_hirBavt nig GaceFVIkareRbobeFobCamYyr)aykarN_hirBavtrbs;shRKasdTeTot)aneday k- elIkeLIgBIkarGnuvtn_tamsg;darKNenykm kMNt;sMKal;r)aykarN_hirBavt sIBIeKalneya)ayKNenytUvBiBNna k- mUldanvas;EvgmYy b eRcIn EdleRbIsMrab;erobcMr)aykarN_hirBavtx- eKalneya)ayKNenyCak;lak;nImYyEdlcaM)ac;sMrab;karyl;dwgRtwmtUvcMeBaH
r)aykarN_hirBavt.92> bEnmelIeKaleya)ayKNenyCak;lak;TaMgLay Edl)aneRbIR)as;kgr)aykarN_hirBa
vt vamansarsMxan;sMrab;GkeRbIR)as;kgkaryl;dwgBImUldanvas;EvgmYy b eRcIn EdlykmkeRbI dUcCamUldanvas;EvgEpktamfedImRbvtisas fedImbcb,n tMlBittMlTIpSar b tMlbcb,n edaysareKalneya)ayTaMgenH begIteGaymanmUldanmYysMrab;erobcMr)aykarN_hirBavtTaMgmUl . enAeBlmankareRbImUldanvas;EvgeRcInCag
mYyenAkgr)aykarN_hirBavt ]TahrN_ enAeBlenaHRTBskmryeBlEvgtUv)anvaytMleLIgvij vamanlkNRKb;RKan;kgkarbgajnUvRbePTnananRTBskm nig RTBGkm RsbeTAtammUldanvas;EvgnImYy Edl)anGnuvt .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr32
93> kgkarsMercfa etIeKalneya)ayKNenyCak;lak;mYytUvkMNt;bgaj b mincaM)ac;kMNt;bgaj GkRKb;RKgeFVIkarBicarNafa etIkarkMNt;bgajTaMgenHCYyGkeRbIR)as;yl;dwgBIdMeNIrkarnRbtibtikar nig RBwtikarN_nanaEdlmanqHbBaaMgkgkarraykarN_lTpl nig sanPaBhirBavt . eKalneya)ayKNenyEdlshRKasGacykmk
BicarNaedImI,bgaj EtminEmnCakar dak;kMhit mandUcteTA k- karTTYlsal;cMNUlx- eKalkarN_erobcMr)aykarN_hirBavtrYm EdlrYmbBalTaMg buRtsm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr33
95> eKalneya)ayKNenymYymansarsMxan; eTaHbICatYelxEdlbgajkgkariybriecTmunnig bcb,nminmanlkNCasarvnkeday. vaksmrmpgEdr EdltUvkMNt;bgajeKalneya)ayKNenymYysMrab;eKalneya)aynImYy EdlminRKbdNb;edaysg;darKNenykm shRKastUvkMNt;bgajnUvBtmanxageRkam RbsinebIBtmanTaMgenHmin)ankMNt;bgajkgksarEdl)ane)aHpSayrYmCamYyr)aykarN_hirBavtenaH
k- TIsak;kar nig TMrg;;Ktiyutirbs;shRKas RbeTsEdlshRKas)ancuHbBaIBaNiCkm nig TIsak;karcuHbBaI b kEngRbkbGaCIvkmCaeKaledIm RbsinebIxusBITIsak;karcuHbBaI .
x- BiBNnaBIlkNnRbtibtikarrbs;shRKas nig skmPaBcMbgrbs;xn
K- eQaHshRKasem nig eQaHshRKasemRtkUl
X- cMnYnbuKlikenAcugkariybriecT b cMnYnmFmPaKkgkariybreiecT.
fcUlCaFrman
97> sg;darKNenykm>>>>>> teTA . GgPaBKNenyEdlmankarGnuvtn_mun tUv)anTTYlkarKaMRT.
]bsm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr35
bnk)anBinitkt;Rtamun X Xsac;R)ak; nig sac;R)ak;smmUl X X
X X
srubRTBskm X X
mUlniFimas;RTB nig RTBGkmmUlFn nig FnbMrugmUlFn X XFnbMrug X XcMeNj xat bgr X X
X X
PaKkm Gb,PaK X XRTBGkmryeBlEvgbMNulmankarR)ak; X XBneyageTAkariybriecTeRkay X XkatBVkicelIRbeyaCn_cUlnivtn_rbs;buKlik X X
X X
RTBGkmryeBlxKNnI Gkpt;pg; nig KNnItUvsg X XkMcIryeBlxI X XcMENkcrnnbMNulmankarR)ak; X XsMviFanFnsMrab;karFana X X
X X
srubmUlniFimas;RTB nig RTBGkm X X20-2 20-1cMNUl X X
fedImlk; (X) (X)
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr36
cMeNjdul X XcMNUlBIRbtibtikarepSg X XesahuyEckcay (X) (X)cMNayrd)al (X) (X)
cMNayRbtibtikarepSg (X) (X)cMeNj)anmkBIRbtibtikar X XesahuyhirBavt (X) (X)cMNUl)anmkBIRkumhunrg X X
cMeNjmunbg;Bn X XBnelIR)ak;cMeNj
(X) (X)
cMeNjeRkaybg;Bn X XPaKkmGb,PaK (X) (X)
cMeNjsuT)anmkBIskmPaBFmta X X
Fatu visamBa X (X)
cMeNjsuTkgkariybriecT X X
20-2 20-1cMNUl X XcMNUlBIRbtibtikarepSg X XbMErbMrYlsniFinplitplsMercnig kargarkMBugdMeNIrkar (X) (X)kargarRbtibtiedayshRKas nig eFVImUlFnkm X X
vtFatuedIm nig sMParpt;pg; (X) (X)cMNaybuKlik (X) (X)cMNayrMelaH elIRTBskmrUbI nig GrUbI (X) (X)cMNayRbtibtikarepSg (X) (X)
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr37
cMeNj)anmkBIRbtibtikar X X
esahuyhirBavt (X) (X)cMNUl)anmkBIRkumhunrg X X
cMeNjmunbg;Bn X XBnelIR)ak; cMeNj (X) (X)cMeNjeRkaybg;Bn X XPaKkm Gb,PaK (X) (X)
cMeNj b xatsuT)anmkBIskmPaBFmta X XFatu visamBa
X (X)
cMeNjsuTkgkariybriecT X X
XYZ GROUP - r)aykarN_bMErbMrYlmUlniFimas;RTBsMrab;kariybriecTbBab;fTI 31 ExF qaM20-2KitCaBan;nktarUbiybN
mUlFn
PaKhn
buBVla
Pnkar
e)aHpSay
lMeGognkar
vaytMleLIgvij
FunbMruge
lIkarbr
rbiybN
cMeNjbgr
srub
smtulnafTI 31 F 20-0 X X X X X Xkarpas;breKalneya)anKNeny (X) (X)smtulkMNt;eLIg vij X X X (X) X X
cMeNjelIkarvaytMleLIgvijnRTBsMPar X X
xatelIkarvaytMleLIgvijnkarbNak;Tun (X) (X)
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr38
lMeGognkarbrrUbiybN (X)cMeNj b xatEdlmin)anTTYlsal;kgr)aykarN_lTpl X (X) X
cMeNjsuTkgkariybriecTX X
PaKlaP)anEbgEck (X) (X)mUlFnPaKhunEdl)ane)aHpSay X X
smtulnafTI 31 F 20-1 X X X X X X
xatelIkarvaytMleLIgvij
nRTBsMPar(X) (X)
cMeNjelIkarvaytMleLIgvijnkarbNak;Tun X X
lMeGognkarbrrUbiybN (X) (X)cMeNj b xatEdlmin)anTTYlsal;kgr)aykarN_lTpl (X) (X) (X)
cMeNjsuTkgkariybriecTX X
PaKlaP)anEbgEck (X) (X)mUlFnPaKhunEdl)ane)aHpSay X X
smtulnafTI 31 F 20-2 X X X X X X
viFIsaRsmYyEbbeTotnkarbgajBIbMErbMrYlmUlniFimas;RTB manbgajenA TMBrbnab;.
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr40
sg;darKNenykmk> 2 : elIkeLIgBItMrUvkarcuHbBaIKNenynigkMNt;bgajsniFi . enHKWCatMrUvkarnc,ab;kmK>k> 2 mandak;bBalnUvral;kfaxNTaMgGs;EdlBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTIBIr :s>K> G> 2 : . sg;darenHtUv)anerobcM[BisarEfmeTotedayrYmbBalTaMgksaredImsMxan; nig karENnaMkarGnuvtn_sg;darenHenAkgRbeTskm
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr42
3> sniFirYmman TMnijEdl)anTijnigTuksMrab;lk;vij ]TahrN_mandUcCa TMnijEdlTijedayGklk;ray nig TuksMrab;lk;vij bkCa dI nig RTBsm,tiepSgeTotEdlTuksMrab;lk;vij.sniFikrYmbBalpgEdrnUvplitplsMerc bkplitplBak;kNal sMercEdlplitedayshRKasnigrYmmanpgEdrnUvvtFatuedIm nig sMParpt;pg;sMrab;eRbIenAkgdMeNIrkar
plitkm. kgkrNIGkpl;esvakm sniFitUvKitbBalnUvfesva dUcEdl)anBiBNnakgkfaxN 12 EdlshRKasminTan;)anTTYlsal;nUvcMNUlEdlTak;TinenAeLIy .
karvaytMlsniFi4> sniFitUv)anvaytMlkgkMritTabbMputrvagfedIm nigfedImsuT .
fedImsniFi5> fedImsniFirYmmanfedImTij cMNaybMEbg nig cMNayepSg eTotEdl)anekIteLIg
kgkareFVIeGaysniFisitkgTItaMg nig manRTg;RTaybcb,n.
fedImsniFi- fedImTij6> fedImTijnsniFirYmman fTij BnnaMcUl nig GakrepSgeTot eRkABIBn nig GakrEdl
GacTTYl)anmkvijBIGaCJaFrBndar esahuydwkCBan elIkdak; nig esahuyepSg eTotEdlTak;Tgedaypal;dl;karTijplitplsMerc vtFatuedIm nig esvakmnana . Gb,harBaNiCkm karbnyf nig FatuRbhak;RbEhlKa KWtUvdkecjedIm,IkMNt;fedImTij .
fedImsniFi - cMNaybMEbg7> cMNaybMEbgsniFirYmman cMNayEdlTak;Tgedaypal;eTAnwgktaplitkm dUcCaf
Blkmedaypal;CaedIm. cMNayTaMgenHrYmmankarEbgEckmanlkNRbBn nUvcMNay
plitkmefr nig plitkmERbbYl Edl)anekIteLIgedIm,IbMEbgvtFatuedImeTACaplitplsMerc. cMNayplitkmefr KWCacMNayplitkmRbeyalEdlenAefredayminTak;TgeTAnwgbrimaNplitkm dUcCa rMelaH nig karEfTaMGaKar eragcRk nig ]bkrN_ nig cMNayelIkarRKb;RKg nig elIEpkrd)alrbs;eragcRkCaedIm. cMNayplitkmERbbYl KWCa
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr43
cMNayplitkmRbeyalEdlERbbYledaypal; b esIrEtedaypal; tamkarERbbYlbrimaNplitkm dUcCa vtFatuedImRbeyal nig BlkmRbeyal .
8> karEbgEckcMNayplitkmefreTAkgcMNaybMEbg KWtUv)aneFVIeLIgedayEpkelIsmt
PaBFmtaneRKOgcRk nig sMParplitkm . smtPaBFmta KWCaplitkmEdlrMBwgfatUvsMerc)anCamFmkgbNakariybriecT b rdUvmYycMnYnEdlsiteRkamkaleTsFmta edayKitKUrBIkarxatbg;smtPaBbNalmkBIkarEfTaM . kMritCak; EsgnplitkmGactUv)aneRbIRbsinebIvaRbhak;RbEhleTAnwgsmtPaBFmta. cMNayefrEdl)anEbgEckeTAktaplitkmnImYy KW mintUvekIneLIgedaysarEtplitkmTab b eragcRkGskmeLIy . cMNayEdlmin)anEbgEckeTAkgktaplitkm tUv)ancat;TukCacMNaykgkariybriecTEdl)anekIteLIg . kgkariybriecTEdlmanplitkmx dMeNIrkarplitkm Gacplit)annUvplitplelIsBImYykgeBldMNalKa . Ca]TahrN_kgkrNIplitplrYmtUv)anplit b enAeBlEdlmanplitplcMbg nig plitplbnab;bnSMmYy . enAeBlEdlcMNaybMEbgsMrab;plitplnImYy minGacbMEbkecjBIKa)aneTenaH cMNaybMEbgTaMgenHtUv)anEbgEckrvagplitplTaMgenaHedayQrelImUldansmehtupl nig GnuvtCaGciny. Ca]TahrN_ karEbgEckcMNayGaceFVI)anedayQrelImUldantMllk;nplitplnImYy enAkgdMNak;kaldMeNIrkarplitkmEdlplitplTaMgenaH GacEjk[dac;BIKa)an b kenAkgdMNak;kalbBab;plitkm . tamlkNrbs;va plitplbnab;bnSMPaKeRcInBMumantMlCasarvneLIy . kgkrNIenH plitplbnab;bnSMtUv)anvaytMltamfedImsuT ehIytMlenaHtUv)andkecjBIfedImrbs;
plitplcMbg . CalTpl tMlKNenyrbs;plitplcMbgminxusKaCa sarvnBIfedImrbs;vaeT .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr45
enAeBlEdlviFIsaRsepSg eTotminGaceRbI)an . fedImsniFitUv)ankMNt;edaykat;bnytMllk;rbs;sniFiedayPaKrynkMritcMeNjdulsmRsbmYy. PaKryEdl)aneRbItUvKitKUrBIsniFiEdl)anbnytMlmkeRkamflk;BImunrbs;va . PaKrymFmsMrab;Epklk;raynImYy tUv)anelIkykmkeRbICajwkjab;sMrab;eFVIkarvaytMlsniFi .
rUbmnfedIm15> fedImsniFinFatueKalEdlCaFmtaminGacbrKa)an ehIyTMnij b esvakmEdl)an
plit nig EbgEcksMrab;KMeragCak;lak; KYrtUv)ankMNt;fedayeRbIkartYtBinitCak;lak;elIfedImnImYyrbs;FatueKalenaH .
16> karRtYtBinitCak;lak;nfedImmannyfa fedImlk;Cak;lak;TaMgLaytUv)ankMNt;eTAtamFatueKalnImYy enAkgsniFi . enHKWCakarRbtibtismRsbsMrab;FatueKal Edl)anEbgEcksMrab;KMeragCak;lak;NamYy edayminKitfaetIFatuTaMgenaHtUv)anTij b )anplitenaHeT . b:uEnkartYtBinitCak;lak;nfedImGacminsmRsb enAeBlFatueKalnsniFimanbrimaNeRcIn ehIyEdlGacbrKa CaFmta)aneTotenaH . kgkaleTsEbbenHviFIsaskgkareRCIserIsFatueKalTaMgenaHEdlmanenAkgsniFi GactUv)aneRbIedIm,IsMerc)anplb:HBal;EdleRKagTukelI cMeNj bxatsuT sMrab;kariybriecT .
17> fedImsniFinanaEdlmin)anEcgenAkgkfaxN 15 tUv)anKNnaedayeRbIR)as;rUbmnviFIsas cUlmun-ecjmun bk mFmPaKsmta .
18> viFIsaRscUlmun-ecjmun sntfaFatueKalrbs;sniFiEdl)anTijmkmuntUvlk;ecjmunehIybnab;mkFatueKalTaMgLayNaEdlenAkgsknacugkariybriecT KWCaFatuEdltUv)anTij b )anplitnaeBlfIbMput . tamrUbmnviFIsasmFmPaKsmta fedImrbs;FatunImYy KWtUv)ankMNt;edaymFmPaKsmtanfedImrbs;FatueKalTaMgLay EdlmanlkNRbhak;RbEhlKanaedImkariybriecT nig fedImnFatueKalTaMgLayEdlmanlkNRbhak;RbEhlKa Edl)anTij b )anplitenAkgRKa . mFmPaKsmtatUv)anKNnatamRKa b kenAkgeBlEdl)anTTYlTMnijbEnmkgeCIgdwkCBannImYyedayEpkeTA tamkaleTsrbs;shRKas .
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr47
lk; b kicsnaesvakmCak;lak; KWEpkelItMlkgkicsna . RbsinebIbrimaNsniFikgkicsnalk;mancMnYnticCagsniFiEdlrkSaTukenaH fedImsuTnsniFiEdlelIstUvEpkelIflk;TUeTA . karxatbg;Cayfaehtu edaysarbrimaNsniFi kgkicsnalk;Cak;lak;mancMnYneRcInCagsniFirkSaTuk karxatbg;CayfaehtueTAelIkicsna tUv)anbgajeday
GnuelameTAtamsg;darsIGMBIRTBGkm yfaehtu.
22> vtFatuedIm nigsMParpt;pg;dTeTotEdlrkSaTukedIm,IeRbIR)as;kgplitkmnsniFi mintUv)ancuHbnytMl[TabCagtMlnfedImenaHeT RbsinebIplitplsMercEdleRbIR)as;vtFatuedIm nig sMParpt;pg;enaH tUv)anrMBwgfanwglk;)anRtwm bk elIsfedIm. b:uEn enAeBlmankarFak;cuHnUvtMlvtFatuedIm bNaleGayfedImplitplsMercmantMlelIsfdImsuTenaH vtFatuedImnwgtUvcuHbnytMlmkRtwmfedImsuT. enAkgkaleTsEbbenH
fedImvtFatuedImEdlTijCMnYsGacCaviFIEdlRbesIrbMputsMrab;karKNnafedImsuT .
23> karvaytMlsarCafItUveFVIeLIgeTAelIfedImsuTenAkgkalbriecTbnab; . enAeBlEdlkaleTsBImun Edl)anbNaleGaybnytMlsniFieGayenATabCagfedImElgmaneTotehIykarcuHbnytMlsniFienaHtUv)ankt;bRBaas;mkvij dUcenH tMlKNenyfI KWCatMlTabCag rvagfedIm nig fedImsuTEdl)ankMNt;eLIgvij . ]TahrN_ krNIenHekIteLIgenAeBlEdlFatueKalmYynsniFi EdltUv)ankt;RtatamfedImsuTedaysarEtflk;rbs;vatUv)anFak;cuHenaHenAEtsitenAkgskenAkgkariybriecTbnab; ehIyflk;rbs;va)anekIneLIg .
karTTYlsal;CacMNay24> enAeBlsniFitUv)anlk; tMlKNenynsniFienaHtUv)anTTYlsal;Ca cMNaykgRKa
Edl)anBak;BneTAnwgcMNUlEdl)anTTYlsal;Edr. cMnYntYelxnkarcuHbnytMlsniFi
mkRtwmfedImsuT nig ral;karxatbg;sniFi tUv)anTTYlsal;CacMNaykgRKaEdl)anekIteLIg. cMnYntYelxnkarkt;RtabRBaas;mkvijNamYynkarbnytMlsniFi edaysarmankarekIneLIgnUvfedImsuT tUv)anTTYlsal;Cakarkat;bnycMnYntYelxrbs;sniFiEdl)anTTYlsal;CacMNaykgRKa enAkgkariybriecTnRbtibtikarnkarkt;bRBaas;enaH .
7/28/2019 Cambodia Accounting Stadard in Khmer1
85/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr48
25> dMeNIrkarnkarTTYlsal;CacMNay nUvtMlKNenynsniFiEdl)anlk;ecjnaMeGaymankardak;bnSIKa rvagfedIm nig cMNUl .
26> sniFixHGactUv)anbBaleTAkgKNnIRTBskmepSgeTot ]TahrN_dUcCa sniFiEdl)an
eRbICasmasFatun RTBsm,ti eragcRk nig htbkrN_ Edlksagedaypal;edayshRKas. sniFiEdl)anbBalkgRTBskmtamrebobenH tUvTTYlsal;CacMNayeTAtamGayukaleRbIR)as;rbs;RTBskmenaH .
kMNt;bgaj27> r)aykarN_hirBavttUveFVIkMNt;bgajBI
k eKalneya)ayKNenyEdlGnuvtkgkarvaytMlsniFiedayrYmTaMgrUbmnfedImEdl)aneRbI
x tMlKNenysrubrbs;sniFi nigtMlKNenyenAkgcMNat;fak; EdlsmRsbeTAnwgshRKas
K tMlKNenyrbs;sniFiEdlkt;RtatamfedImsuTX cMnYnnkarkt;bRBaas;;;mkvijNamYy nkarbnytMlEdltUv)anTTYlsal;Ca
cMNUlenAkgRKa RsbeTAtam kfaxN 25
g kaleTs b RBwtikarN_NaEdlnaMeGaymankarkt;bRBaas;mkvijnUvkarbnytMlnsniFi RsbeTAtam kfaxN 25
c tMlKNenyrbs;sniFiEdl)ansnaTukeFVICavtFanaelIbMNul .
28> BtmanGMBItMlKNenyEdlrkSaTukenAkgcMNat;fak;xusKansniFiTaMgLay nig kMritTMhMnkarERbbYlRTBskmTaMgenH KWmansarRbeyaCn_sMrab;GkeRbIR)as;r)aykarN_hirBavt . cMNat;fak;TUeTAnsniFimandUcCa TMnij sMParpt;pg;dl;plitkm vtFatuedIm
kargarkMBugdMeNIrkar nigplitplsMerc . sniFirbs;Gkpt;pg;esvakm GacRKan;EttUv)anBiBNnafa CakargarkMBugdMeNIrkarb:ueNaH .
29> r)aykarN_hirBavttUveFVIikMNt;bgajTaMg k fedImsniFiEdltUv)anTTYlsal;CacMNaykgRKa
7/28/2019 Cambodia Accounting Stadard in Khmer1
86/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr49
x cMNayRbtibtikar EdlTak;TgeTAnwgcMNUl tUv)anTTYlsal;CacMNaykgRKaehIyEdltUv)ancat;fak;tamlkNrbs;va .
30> fedImsniFiEdl)anTTYlsal;CacMNaykgRKarYmman cMNayTaMgLayEdlBImuntUv)an
dak;bBaleTAkgkarvaytMlFatunanansniFiEdl)anlk; nig cMNayplitkmepSgEdlminTan;)anEbgEck nig cMnYnxusFmtanfplitkmrbs;sniFi . kaleTsrbs;shRKasGacGnuBaatieGaymankarbBalnUvcMNayepSgdTeTotdUcCa cMNayelIkarEckcayCaedIm.
31> shRKasxH eRbIR)as;TMrg;epSgsMrab;erobcMr)aykarN_lTplEdlbNaleGaymankarbgajcMnYnxusKa CMnYseGayfedImsniFiEdl)anTTYlsal;CacMNaykgRKa . Epktam
TMrg;epSgKaenH shRKastUvbgajcMnYncMNayRbtibtikarEdlTak;TgnwgcMNUlkgRKaehIyEdltUv)ancat;cMNat;fak;eTAtamlkNrbs;va . kgkrNIenH shRKastUvbgajnUvcMNayEdl)anTTYlsal;faCacMNaysMrab;vtFatuedIm nig rbs;sMrab;eRbIR)as; kMlaMgBlkm nig karcMNayelIRbtibtikar rYmCamYynwgcMnYnnkarERbbYlsuTnsniFikgRKa .
32> karcuHbBaIbnytMlmkRtwmfedImsuTnsniFi EdlkgenaH TMhM karTak;Tin b lkNrbs;va tMrUveGaymankMNt;bgajedayELkenAkgr)aykarN_hirBavt .
fcUlCaFrman33> sg;darKNenykm>>>>>> teTA. GgPaBKNenyEdlmankarGnuvtn_muntUv)anTTYlkarKaMRT.
7/28/2019 Cambodia Accounting Stadard in Khmer1
87/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr39
XYZ GROUP - r)aykarN_bMErbMrYlmUlniFimas;RTBsMrab;kariybriecTbBab;fTI 31 ExF qaM20-2KitCaBan;ktarUbiybN
20-2 20-1
cMeNj xatelIkarvaytMleLIgvijnRTBsMPar (X) X
cMeNj xatelIkarvaytMleLIgvijnkarbNak;Tun X (X)
lMeGognkarbrrUbiybNnr)aykarN_hirBavtrbs;shRKasbreTs (X)
(X)
cMeNj b xatEdlmin)anTTYlsal;kgr)aykarN_lTpl X
X
cMeNjsuTkgkariybriecT X XsrubcMeNj b xat Edl)anTTYlsal; X Xplb:HBal;nkarpas;breKalneya)ayKNeny X (X)
]TahrN_xagelIenH KUsbBaak;BIviFIsaRsEdlbgajBIbMErbMrYlmUlniFimas;RTB Edl
bgajBIcMeNj nig xat kgsmasFatuedayELknr)aykarN_hirBavt. eRkamviFIsaRsenHkarEksMrYlrvagsmtulcug nig edImRKanmUlFn FnbMrug nig cMeNjbgrdUcbgajnUvTMBrmun tUv)anbgajenAkgkMNt;sMKal;nr)aykarN_hirBavt.
7/28/2019 Cambodia Accounting Stadard in Khmer1
88/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr50
sg;darKNenykmk>7 elIkeLIgBIkarTamTar[cuHbBaIKNeny nig karbgajnUvr)aykarN_lMhUrsac;R)ak;. enHKWtMrUvkarmYykgc,ab;nRBHraCaNacRkkmK>k>7 enHmandak;bBalnUvral;kfaxNBak;BnTaMgLayEdlmanEcgenAkgsg;darKNenyGnrCatiTI7 . sg;darenHRtUv)anerobcM[BisarEfmeToteday)anrYmbBalTaMgksaredImsMxan; nigkarENnaMsMrab;karGnuvtn_sg;darenHenAkgRBHraCaNacRkkm
7/28/2019 Cambodia Accounting Stadard in Khmer1
89/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr51
kgsg;darenHeRbIvaksB : shRKas : KWsMedAeTAelIRKb;sabnKNenyTaMgGs; EdlRtUv)antMrUveGayerobcMr)aykarN_hirBavtedayGnuelameTAtamsg;darKNenykm
7/28/2019 Cambodia Accounting Stadard in Khmer1
90/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr52
krNImYyEdlminKitBIlkNnskmPaBrbs;shRKas nigminKitfaetIsac;R)ak;GacRtUvcat;TukCaplitplnshRKasdUcCakrNICamYysabnhirBavt bya:gNa.shRKasRtUvkarsac;R)ak;;kgehtuplcaM)ac;dUcKa eTaHbIskmPaBenaHCamUldan
kgkarbegItR)ak;cMenjrbs; vaGacxusKakeday . shRKasnana RtUvkarsac;R)ak;sMrab;Rbtibtikarrbs;BYkeK sMrab;TUTat;bMNul nigedIm,Ipl;R)ak;cMenjeTAeGayvinieyaKinrbs;BYkeK . GaRsyehtuenHehIy eTIbsg;darenHtMrUveGayral;shRKasTaMgGs;dak;bgajr)aykarN_lMhUrsac;R)ak; .
plRbeyaCn_nBtmanlMhUrsac;R)ak;
3 r)aykarN_lMhUrsac;R)ak;mYy enAeBlEdlvaRtUv)aneRbIrYmCamYyr)aykarN_epSgeTotnr)aykarN_hirBavtenaH pl;nUvBtmanEdlGacpl;lTPaBdl;GkeRbIR)as;TaMgLay kgkarvaytMlelIbMErbMrYlnRTBskmsuTnshRKasmYy rcnasm
7/28/2019 Cambodia Accounting Stadard in Khmer1
91/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr53
RbeyaCn_sMrab;karRtYtBinitemIlTMnak;TMngrvagPaBEdlGacrkcMeNj)an niglMhUrsac;R)ak;suT nig\TiBlnbMErbMrYlfpgEdr.
niymny5 vaksBxageRkamEdlRtUv)aneRbIR)as;kgsg;darenHmanGtnyCak;lak;dUcteTAsac;R)ak; rYmmansac;R)ak;kgdnig R)ak;beBaIcrn
sac;R)ak;Rbhak;RbEhlCakarvinieyaKEdlmanryHeBlxI nig EdlGacbrCasac;R)ak;mkeRbI)anqab;rhs nig CakarvinieyaKEdlGacbrCasac;R)ak;edayGacdwgtMl)an nigmanhaniPytUctacnbMErbMrYltMl .
lMhUrsac;R)ak; CalMhUrcUYlniglMhUrecjnsac;R)ak; nig sac;R)ak;Rbhak;RbEhl.skmPaBRbtibti KWCamUldanskmPaBbegItcMNUlnshRKas nigskmPaBepSgeTot EdlminEmnCaskmPaBvinieyaK nig hirBab,Tan.
skmPaBvinieyaK KWCalTkmnigkarbBab;kareRbIR)as;nRTBskmryeBlEvg nigkarvinieyaKepSgeTotEdlmin)anrab;bBalnUvsac;R)ak;Rbhak;RbEhleLIy.
skmPaBhirBab,Tan CaskmPaBTaMgLayEdleFVIeGaymankarERbRbYldl;TMhM nigsmasPaBnRTBmas;PaKhunnigkmIrbs;shRKas.
sac;R)ak;nigsac;R)ak;Rbhak;RbEhl6 sac;R)ak;Rbhak;RbEhl RtUv)anrkSaTukedIm,IeRbIR)as;kgeKalbMNgTTYl)anCasac;R)ak;kgryxI CaCagsMrab;karvinieyaKbeFVIGVIepSgeTot. edIm,IeFVIeGaykarvinieyaKmYy
smRsbeTAtamsac;R)ak;Rbhak;RbEhlenaH vaRtUvEtmanlTPaBCaeRsckgkarEdlGacbrCasac;R)ak;edayGacdwgtMlCamun nigmanhaniPybMErbMrYltMltUctac. dUecHehIy CaFmtakarvinieyaKmYyGacRtUv)ancat;TukCasac;R)ak;Rbhak;RbEhl)anEtenAeBlNaEdlvamankalbriecTkMNt;xIEdlGacniyayfa ryeBl3Ex bkmanryeBlticCagenHKitcab;kalbriecT nkarvinieyaKenaH.
7/28/2019 Cambodia Accounting Stadard in Khmer1
92/519
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RksYgesdkic nig hirBavt - KNkmkarsikSaRsavRCavsg;darKNenyGnrCati-kariyalyk]tmgI tayI TMBr54
7 karxIR)ak;BIFnaKarCaTUeTARtUv)aneKcat;TukfaCaskmPaBhirBab,Tan eTaHbICay:agNakeday FnaKarkMNt;pl;\NTandl;shRKasEtcMnYnmYyEpkEdlCabtidabnnkarRKb;RKgsac;R)ak;rbs;shRKasb:ueNaH. kgkaleTsenH kark